Role of Divisional Accountant in Works Department dt 27.02.1994

Role of Divisional Accountant in Works Department dt 27.02.1994

OFFICE MEMORANDUM

Subject: Divisional Accountant in Works Department

While conducting post-audit of the accounts of various Government offices by the Audit Department, it is frequently observed that Drawing & Disbursing Officers do not observe, in many cases, codal formalities in Incurring/ sanctioning expenditure on various accounts, resulting into a large number of audit paras Involving violation of financial rules/irregularities. The Public Accounts Committees on a number of occasions have observed that all such audit objections could have been avoided, had the concerned District Accounts Officers exercise vigilant check on all such violations and Irregularities while pre-auditing the relevant bills submitted-to-them by the respective– Drawing & Disbursing Officers. Although, in some cases, the intention of the DDOS may not be mala-fide in submitting such bills and it may only be due to ignorance of relevant rules/procedures yet, in some cases, the unscrupulous behavior in submitting unjustified claims cannot be ruled out. Nevertheless, in either case, the DAOS are required not to pass such bills on any account.

2. Therefore, in order to strengthen the pre-audit system and obviate such audit objections involving infringement of rules/irregularities, all the D.A.Os, are directed to be careful while pre-auditing/passing such bills and observe all requisite codal formalities, financial rules and regulations. They are accordingly required to exercise more supervisory checks and personally test/check bills at pre-audit. If in spite of that wrong/unjustified claims are accepted at pro-audit, the D.A.Os will be personally held responsible along with the D.D.Os, as directed by the two PACS.

In pursuance of the decisions taker, in the Special Meeting held on 30.1.1994 with the representatives of the Works Departments are issued for strict compliance: –

1.  The Divisional Accountant, being the compiler of accounts as well as primary auditor in a Division of the Public Works Department,  all bills and financial claims before making payment, as provided in rule 2.14 of Departmental Financial Rules. He must ensure that no payment is made without proper scrutiny:
2. Where the Divisional Accountant feels that bill/claim is not in accordance with the rules, it is his duty to raise objections in writing and advise the Executive Engineer about the irregularities/illegalities in the claim as contained in rule 2.16(b) of Departmental Financial Rules;
3. If no objection has been raised by the Divisional Accountant and irregular/illegal payment is made by the Executive Engineer, the Divisional Accountant would be held equally responsible for wrong payments;
4. Where the Divisional Accountant has raised objections in writing but the Executive Engineer has made the payment by over-ruling the objections, then the Executive Engineer would be held fully responsible for the wrong payment. In that case, the Divisional Accountant would be duty-bound to report such as case immediately to report such as case Immediately to the Director General Works Audit Director Accounts (Works) as well as the Finance Department in accordance with rule 2.16(b) of Departmental Financial Rules. If he fails to do so, he would be equally accountable along with the Executive Engineer;
5. Since no payment can be made without pre-audit by the Divisional Accountant, he would be responsible for assisting the Executive Engineer for furnishing explanations/ compliances at the time of inspection by the Audit Team of Works Audit Department. As provided in rule 2.15 read with rule 2.33 and Note 1 and 2 of rule 2.36 of Departmental Financial Rules the Divisional Accountant would ensure that, through appropriate explanations and completion of record, a minimum number of objections are raised by the Audit Team.
6.  In compliance with rule 2.35 of Departmental Financial Rules and Note thereunder, the Divisional Accountant would invariably attend all D.A.C./PA.C. Meetings and would assist his Executive Engineer in disposing off the Audit Paras; and
7.  Finance Department as well as Pakistan Audit Department are in agreement that the Executive Engineers as well as Divisional Accountants, are equally responsible for veracity of accounts and propriety of expenditure and it is their duty to feed back to their departments immediately where any transgression of financial powers is noticed. The Divisional Accountants would henceforth invariably send copies of their dissenting notes to the Director General Works Audi Director Accounts (Works) and the Finance Department as required in rule 2.16(b) of Departmental Financial Rules, The above instructions may kindly be circulated amongst all concerned for strict immediate compliance. Where-ever necessary, the relevant financial rules are being amended separately.