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All About Divisional Accountant in CAG


Divisional Accountant in CAG

👉 All about Divisional Accountant in CAG

✔️ Job Code: Q

✔️ Grade Pay: 4200

✔️ Level: 6

✔️ Basic Salary: Rs. 35400/-

✔️ In-hand Salary in X city: Rs. 45,000/- (after deductions)


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  1. Grade B post.
  2. Non gazetted post.
  3. Grade pay 4200.
  4. One of the most coveted posts through SSC CGL with chances of home posting.
  5. It comes under Comptroller and Auditor general of India i.e. C&AG.
  6. Chances of getting home state posting.
  7. This job is suitable for colour blind candidates.
  8. PWD categories that are allowed are – OL, PD & D.

Divisional Accountant in CAG is a post which comes under Comptroller and Auditor General of India i.e. C&AG: “An autonomous institution established under the constitution of India”. Till CGL 13 Divisional Accountant in CAG was the most unknown post (potential wise) and not preferred by most of the candidates. In SSC CGL 13, C&AG recruited 852 divisional accountants, this was a mass recruitment of divisional accountant done by SSC on behalf of C&AG when compared to the past few years. The second mass recruitment will be done in CGL 17 by recruiting 600 Divisional Accountants.

So, after allotment of DA post to 852 candidates in CGL 13 and 300 DA in CGL 15, this increased the curiosity among the candidates about DA and they started enquiring about this post. On the basis of inputs provided by on job DAs, SSCtube hereby analyze and presents each and every aspect of this post.

Process after Selection

C&AG head office will ask for state preferences, personal information and attestation form. Once the deadline gets over, they will allot state according to your merit vis-à-vis preferences provided by you.

Getting a home state in DA is like winning a lottery. As all the seniors working in DA cadre recommends that new recruits must prefer their home state to join as DA. Reason for this recommendation is simple; working in home state will make you comfortable to work with the state government employees (where you natively reside, hence a stronger local connection) while in other state you might be treated with parity. Moreover, other factors like commuting to your hometown and life time same posting i.e. home state also favors this recommendation.

Once state allotment is finalized, your dossiers shall be sent to respective state AG offices. They will issue the appointment letters.

After Joining

  • Joining formalities are almost the same as that of any other posts in SSC CGL. You get a confirmation letter regarding your post and you also receive a medical form, which should be filled properly and then some physical tests are conducted. After the police verification of your address you will receive the appointment letter.
  • With appointment letter you will be asked to give preferences for the cities you like to be posted in, options you can opt might be 3, 4 or 5 depending on state to state basis.
  • After receiving your preference, state AG Office shall allot you the cities and specific division in that city, most of the candidates can get their first or second preferred city. 
  • For the first six months from your date of joining, you will have to work under the senior DA or DAO. He may or may not be interested in mentoring you to learn the intricacies of the job. During this time period, it’s entirely up to you whether you attend office or skip it. No one will say anything to you because your absence will help them to carry on their usual activities (including corruption, job bunks) smoothly.
  • After 6 months of your joining in the division, the state AG office will call you for training.
  • State preferences is required to be filled before joining. You can also choose you home state and it is most likely that you will be appointed in your home state if there are any vacancies.
  • Initially you are appointed as probationary divisional Accountant.
  • You are in a probation period for couple of years. Within these two years you need to pass the departmental exam.


The Direct recruits will undergo a course of training both in Divisional and Sub-Divisional offices and in the works wing and other sections of the A&E office. The Divisional Accountant (DA) undergoes class room training, field training and also report preparation. Class room training is normally conducted in AG offices and they teach you the general topics that you need know before working as a DA. They also teach you the basic rules, accounting and other subjects of your concern. The main job of a DA is accounting and auditing. Along with the classroom training, you also undergo field training. In field training, you are been send to different divisions such as irrigation division, PWD division, etc. Here you will get to learn a lot of new stuff and understand the working of these divisions. The things you learn in the field training helps you a lot during the departmental exams. Along with your training, you need to prepare a report in every 15 days of the training in which you have to mention the things that you have learned in these 15 days and what have you worked on. There is not any fixed criteria of training for Divisional Accountant. It may differ with states, every state has its own procedure of training. For e.g. in Uttar Pradesh training period is of 1 year while in Punjab it is 4 months.

The training period of a Divisional Accountant is generally of 10 months. The location of the training centre is usually where the state’s AG office is located in that state. The government does not provide any accommodation facilities during the training period. All the arrangements of your accommodation is totally on you. This the very reason for which you should select you own state in the form before joining.

After the training period, you need to clear an exam after which your job would be finalised. The exam conducted is Divisional Accountant Grade Examination (DAGE) and it is conducted twice every year. You get the job confirmation if you pass this exam. There are 3 attempts in two years. Even if you fail to clear the exam in these attempts, you will get 3 mercy attempts. Which gives you a total of six attempts to pass DAGE.  This exam decides your seniority in the department, therefore you should try to clear it in as less attempts as possible.

In DAGE there are 6 papers which are subjective in nature ( unlike Objective in SAS).

  1. Bookkeeping and Accountancy
  2. Public Works Accounts (Practical)
  3. Public Works Accounts (Theory)
  4. Financial Rules, Service Rules, Treasury Rules and Fundamental Rules.
  5. General English or Hindi (Essay, precis, letter, Grammar)
  6. Essay in Regional language ( Hindi in U.P.)

Passing marks are 40%.

Exemption at 45%.

IF a direct recruit fails to pass to the Divisional Accountants Grade Examination within the probation, they are offered an appointment letter which confirms their job as an Accountant in the A&E office against a vacancy if any available.

Just after passing this exam you will be allotted a light division charge but in current staff crunch scenario, a single DA is handling the charge of 2 or more divisions, so scope of under the table money increases many folds.

Note 1 – Unlike CSS, in Divisional Account Cadre your seniority is not decided by the date on which C&AG stated the no. of vacancies to SSC(Assistant CSS of CGL13 shall get seniority from the date of advt. of CGL13). Your seniority will depend on your confirmation after passing the DAG Exam. For e.g. if you get failed in DAGE but your junior clears it before you, then he will be your senior forever. However, you will get 6 attempts to clear this exam which is pretty easy to clear.

Note 2 – This is a very important point, which shall decide your entire career graph. DAGE exam consist a compulsory paper of regional language like Gujarat state will have Guajarati language paper, Maharashtra will have Marathi and so on. So you must give your state preferences judiciously. If you are sure enough to pass the regional language exam then chose different states whose regional language is not Hindi.

Basis of Seniority

  1. Divisional Accountants who passes the same Divisional Accountant Grade Examination will be senior to all Divisional Accountant who passes in the subsequent examinations. Hence, it is very important to clear the Divisional Accountant Grade Examination in the earlier attempts.
  2. The inter-se seniority of Divisional Accountant who pass the same examination will be decided on the basics of the marks obtained by them in the aggregate in the Divisional Accountants Grade Examination among those who obtained identical marks in aggregate.
  3. Those obtaining higher marks in the paper ‘public works Accounts’ will rank senior. In the case of tie in the latter paper.
  4. The marks obtained in the ‘public works Account’ paper will include the two papers on the subject.

JOB Profile

  1. How C&AG defines DA profile – The Divisional accountants are constituted in a separate cadre with its own leave and training reserve under the administrative control of the accountant General. This cadre is intended to provide trained Accountants for public works divisions (PWD), irrigation divisions, public health and engineering divisions, or other independent executive charge. These divisions are headed by Executive Engineers who are on state government payroll.
  1. How DA defines their profile – They (Divisional Accountants) are the central government employees but works in the state government office coordinating with the state government officials. The Divisional accountant cadre i.e. state once allotted cannot be changed except for mutual transfers that too only in probation. The DA cadre is controlled by State Accountant general Office, their promotion and transfers are under the jurisdiction of state AG Office.

 Divisional Accountant is amongst the most relaxed jobs in all other job profiles offered under SSC CGL. We all know how unprofessionally the PWD, irrigation division or public health and engineering departments (which are under state government) works, almost every division works unprofessionally for e.g. no attendance, passing deadlines and no direct accountability to central government. So, you can very well understand that a Divisional Accountant posted in these divisions also works in the same unprofessional manner.

Divisional Accountant is the central employee and working in the state owned office and his controlling authority is situated either in state capital or some other city of that state. So, indirectly Divisional Accountant is his own boss. Salary of Divisional Accountant comes from state treasury, so you have to be vigilant/aware enough to claim all allowances applicable to central government employees.

Work of Divisional Accountant in the Division

  • It is the only job in SSC CGL which offers you a truly officer/cadre job.  It means there is no subordination in the office like other departments where UPSC officer will dictate you all the time.
  • You will be appointed in state public works departments such as roads and building and irrigation department offices located in different cities.
  • A divisional officer works under Executive Engineer of the state government and his office is called as a division.
  • In every division there is one and only one Divisional Accountant / DAO / Senior DAO are appointed. You are financial adviser to him.
  • It is an independent work profile. You have to take all major financial decisions alone and u will not have liberty to ask senior as you are the only one in office from CAG.
  • You will get a separate cabin, peon and account assistants to get the job done. Even AEs of PWD, Irrigation will give you respect as you are superior to them in authority. All this right from you take first posting after confirmation. But flip point bis that you will get same type of work in whole life only budget of the office allotted will keep increasing so it becomes monotonous after some time.
  • Work- Accounting and Auditing.
  • They (Divisional Accountants) are the central government employees but works in the state government office coordinating with the state government officials.
  • Once you get home state posting it is like hitting the jackpot. People leave CBI ITI EXAMINER for home state DA. you can get even home city posting also and ample time for all your hobbies and adventures.
  • Only flip point is transfer in every 3 years. Plus infrastructure in state offices are not that good as we expect in the central government offices and banks.
  • Initial 2 years is probation period when you will have to clear departmental exam which is of a good level and includes 6 subjective papers. U get 3 attempts to pass. Seniority will be decided by marks in this exam not in CGL.
  • Promotion is decent as you get chance to get up to 5400 GP and there is no exam in promotion only once u have to clear departmental exam.
  • Working knowledge and men management is key to survive and excel in this job.
  • Fixed time job. (Typical 9-5 job.)
  • Same type of work in the whole life only budget of the office allotted will keep increasing and becomes monotonous after some time.
  • It has one of the best working environments which is suitable for both genders.
  • Lot of time for civil services preparation as many have joined PCS and UPSC after coming to this service.


Before rating DA in terms of power, we must divide power in 2 types

  1. Social Power/Respect/Status – ZERO
  2. Power/Respect/Status in Office – In his own office DA enjoys so much power which is not enjoyed in most other CGL jobs. But, over the period of time, as stated before, a DA’s work will remain same even after promotions and hence the power level will also remain the same. This is in stark contrast from other posts offered through CGL where the power level/authority increases after every promotion.

Money Matters???


If your appetite for earning money isn’t fulfilled by the stipulated salary, then Divisional accountant post offers you enough opportunities to earn. The divisions stated above have their budget for the year and that can start from lakhs to hundreds of crores. For passing every bill you are entitled for 0.25 to 1% of commission (for bill amount is higher than 5 lakhs), in case of lower amount bills, the percentage increases accordingly.

NOTE – There are certain dead divisions also where the allocated budget is Rs. 0 (Don’t Worry See Training section for this)

Posting & Transfers

Posting in Divisional Accountant can be anywhere in the country with a very good chances of getting home state posting if there are any vacancies in your home state. Home State posting makes this job a lot more desirable as the Divisional Accountant serves his entire career in the same state. State preferences is required to be filled before joining. You can also choose your home state and it is most likely that you will be appointed in your home state if there are any vacancies. If we consider the states like Jammu & Kashmir (J&K), Karnataka, Rajasthan and Andhra Pradesh, the cadre of the Divisional Accountants is administrated by the respective state government. In Sikkim there is no separate cadre of Divisional Accountants. There are no postings in Delhi as Delhi is not declared as a separate state and only the states has its own Divisional Accountant.


Transfers of a Divisional Accountant can only be done by the central government of India as a DA is the employee of the central government. Transfers generally takes place after 3 years of services in the division. After 3 years, you will be shifted to different division in the same city. After six years of service in the city, you will be transferred to different city but you will remain in the same state. After 12 years you can come back to the same city, it is not necessary that the you won’t be transferred to the same city again.

The Divisional Accountant cadre i.e. the state once allotted cannot be changed except for mutual transfers that too only in probation.

The DA cadre is controlled by State Accountant General Office, their promotion and transfers are under the jurisdiction of state AG office.


Work Pressure and Working Conditions

This is the post which have least work pressure as compared to other interview post in CGL. No Boss, having signing authority and sub ordinates to assist you. Regarding working conditions, this post will not give you a high quality working environment as in other Interview post of CGL. You have to work in state owned divisions which may or may not located in good city of that state. Infrastructure wise, most divisions are far backward and will remind you of a true sarkari office feeling like RTO offices of a city. Some of the divisions might be located in undeveloped sectors of that state, thus, facilities like good house, light, water, sanity will come under luxury for that area. But, one must remember that the under the table income is directly proportional to the scope of development in the area under that division. The more undeveloped the division, more are the projects and funds allocated for that division’s development.


You join in as the Divisional Accountant (grade pay 4200).  The first couple of years are your probation period. After the probation period, you become Divisional Accountant Officer || in the next 3 years with a grade pay of 4600. In all, it takes about 5 years for the first promotion. In 3 years, you are promoted from Divisional Accountant Officer II (GP 4600) to Divisional Accountant Officer I (GP 4800)  which is a gazetted post.  After this you last promotion takes place after a long wait of 8-10 years in which you become the SR. Divisional Accountant Officer with a grade pay of 5400 which is also a gazetted post.

Apart from the regular promotions, the person who’s willing to appear for SAS (Subordinate Account Service) exam after the completion of 2 years of service that is after the probation period can appear for it. After clearing the SAS exam, you can become AAO(Assistant Audit Officer) in CAG which is a group B gazetted post. Hence, you have multiple career options working as a Divisional Accountant.

Perks and Privileges

  1. Great power in your office.
  2. There is absolutely no one in the office to order you. You are the boss at your work station.
  3. Separate chamber, a head clerk and 3-4 subordinates who will be assisting.
  4. Chances of home state posting which is the best part of getting this post.
  5. More family time and better living.
  6. Work life balance is excellent.
  7. It has one of the best working environments which is suitable for both boys and girls.
  8. It is a very relaxing job with very less work pressure.
  9. Provides a good exposure in society, peaceful job.
  10. Ample amount of time for your hobbies.
  11. Enough time to prepare for UPCS/IAS exams.
  12. Multiple career options.



  1. Grade pay is 4200 which is less as compared to other SSC CGL Grade B jobs. Although the grade pay is low, efforts are made to increase this grade pay upto 4600 which can be seen in the next couple of years.
  2. Less power or influence outside the office. As compared to the other Grade B jobs of SSC CGL, the Divisional Accountant holds less power in the society.
  3. A Divisional Accountant needs to know the regional language of the state in which he/she is posted .If you get posted in the state, regional language of which you don’t know, it will become very difficult for you to survive there.
  4. Regional language test at DAGE exam.
  5. Less number of promotions. Only three promotions are allowed for the Divisional Accountant throughout his tenure.
  6. The nature of work remains the same throughout you whole career. As in the other jobs like Income Tax Officer, Excise Officer, Auditor, etc with a new promotion the nature of work changes and you get to do a lot of new and exciting works which is not in the case of Divisional Accountant. You have to do the same kind of work one the first day of your career and the same kind of work on the last day of your career.

What is CAG?

The Comptroller and Auditor General (CAG) of India is an authority, established by Article 148 of the Constitution of India, which audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of Government-owned corporations and conducts supplementary audit of government companies, i.e., any non-banking/ non-insurance company in which Union Government has an equity share of at least 51 per cent or subsidiary companies of existing government companies. The reports of the CAG are taken into consideration by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures. The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service, and has over 58,000 employees across the country.

The Comptroller and Auditor-General of India is appointed by the President of India  following a recommendation by the Prime Minister. On appointment, he/she has to make an oath or affirmation before the President of India.


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  1. Does salary of DA gets delayed as it gets salary from state govt. ?

      • Thanks ssctube..! U r doing g8t job, keep doing d same

        • Yes .. salary gets delayed during starting service…. sometimes salary stopped by Exe Engg if u confront with him due to power clash… i m DA in binary ..

    • Always.It will also have other features like denials,unauthorised cuts,dividend distribution ceremonies,tips on holy occasions,standard deduction on account of purchase for running office etc.However, when you get it,nothing will save you from feeling like a magical beggar.If one wants to taste the slavery in heavens or mastery of THE HELL without death or marriage shero must not bother about worldly things like salary,life,honour,family,respiration.DA is equivalent from orderly to GS of UNO.

  2. Sir ji
    Ek Sr DA kitna kama leta hai on an average per month

  3. Sir, I have been selected for the post of divisional accountant in cag. The dossiers have been sent two months ago. However. No further status has been intimated to is. I wanted to ask you if there is any chance of rejection at this stage. My rank was also good, so what are my chances of getting posting in my home state? Please reply as I’ve already left my job. And also suggest me if I should join some private job right now or not. Thanks.

  4. Can I get a Delhi posting as a divisional accountant?

  5. sir
    I have been nominated for the post of Acctt/Jr.Acctt in Offices under C&AG through CGLE-2013.I did not send preferences form for state allocation, personal information and attestation form till the date 10june 2015
    Now, the branch allocated to me for the post is AG (A&E), Jammu & Kashmir.
    I was depended only on the SSC official websites ( & for all the information related to CGLE-2013 selection procedure. I have never hoped that the state allocation will be done by the CAG head office, Delhi.

  6. sir
    I have been nominated for the post of Acctt/Jr.Acctt in Offices under C&AG through CGLE-2013.I did not send preferences form for state allocation, personal information and attestation form till the date 10june 2015
    I was depended only on the SSC official websites ( & for all the information related to CGLE-2013 selection procedure. I have never hoped that the state allocation will be done by the CAG head office, Delhi.
    i visited the CAG official web on 8 Aug 2015, Allocation process was completed and the AG (A&E) Jammu & Kashmir was allocated to me.
    please suggest me what should i do, should I send attestation form, personal information, and preference form to CAG head office,delhi now or meet in person because more than 2 month have passed since the last date of sending attestation form, personal form, and preference form.

    • You will receive the joining letter from the AG office C&AG and the required documents will also be send to you by AG Office

  7. how much a preventive officer can earn per month on an average in cities like got?

  8. how much a preventive officer can earn per month on an average in cities like goa.?

  9. Hello Sir,

    Thanks for providing such useful information. Kindly resolve one more more query that is somehow not very clear and related to govt accomodation.
    Does DA get govt accomodation after joining office?


  10. Sir I am posted at Puri. I want posting at uttaranchal . CAG has given me Puri. What are the procedures and options to get home state. Plz guide me.

  11. D.A got training from division and A.G. Office and he deliver their job as per rule and regulation of PWD Manual and code. It is also said that all the people went to do corruption is absolutely wrong. So any post should be recognized as a corrupt post.

  12. I served the Punjab Cadre for 30 years I did not “earn” a single penny as so called “commission”. Similarly, many of my colleagues did not get such bribe.

  13. DAs can appear in SAS exam after 2 years of service. Is this 2 year calculated from date of joining or after passing DAGE ?

  14. You idiots are maligning a very stressful post. You get routinely threatened by local goons, contractors, politician, state government officials to take favorable actions. For slightest mistakes nowadays are leading to FIR’s.

    A totally irresponsible and inaccurate description.

  15. Amar Bahadur Maurya

    How many vacancy in Uttar Pradesh in SSC CGL 2016.
    Please reply,

  16. Amar Bahadur Maurya

    How many vacancy in Uttar Pradesh in SSC CGL 2016
    Please Reply,

  17. How many vacant seat of Divisional Accountant in Uttar Pradesh in SSC CGL 2016.

  18. vaibhav shukla

    how much vacancies may come for Divisional Accountant in CGL 2016 for the state of Gujarat and how much would be the cut off for that

  19. I m posted as DA in patna …if any query contact ..


    sir can u please similarally explain forthright “ALL ABOUT ASSISTANT ACCOUNTS OFFICER IN CAG” and just compare this with the DA…..i mean which one to choose for a relaxed job profile ??? SSCtube team will be first one to provide this information as nowhere else did i get it…thanxxx in advance

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