The main thrust of the Government at the time
of formation of the State was to commence the construction of multipurpose
river valley projects. Thereby, huge activity on major public works was taken
up. The necessity to have a centralised accounting system for works and to
ensure application of uniform audit duly ensuring cent percent pre-check of all
claims and at the same time to know relative expenditure on works and
establishment was keenly felt. With the above objectives and also to relieve
the Engineering Officers to concentrate more on execution of works than on
maintenance and keeping of arduous nature of various accounts and rendering of
consolidated accounts of the Project to the Accountant General, the Pay &
Accounts Office system was first introduced in Nagarjuna Sagar Project in the
year 1956 based on the recommendations of Sri O.K. Ghosh, IA & AS, the then
Additional Comptroller and Auditor General of India.
The cadre of Divisional Accountants who are specifically recruited and
practically trained in works accounts which was under the control of
Accountant General has been taken over by the Government of Andhra
Pradesh under the Administrative control of Finance (Works Projects)
Department in order to form a viable and comprehensive works accounts
organisation in the year 1980. In the year 1982 A.P. Works Accounts Service
was formed.
After successful working of PAO system in major projects, Government felt the
need to extend to the entire Irrigation Department in the year1996 after
observing the results of trial basis.
Further when Cyclone Emergency Reconstruction Project (CERP) was taken
up in 9 coastal districts with World Bank Assistance, it had become absolutely
necessary to prepare centralised accounts promptly for the entire CERP to
furnish to the World Bank authorities, to prepare and raise reimbursement
claims duly supported by the consolidated audit certificate to be issued by AG,
AP. For this purpose, the Government have entrusted the payment and
accounting functions of CERP in respect of all Departments viz Irrigation,
Panchayat Raj and Roads & Buildings to Pay & Accounts Organisation. This
was found to have worked out excellently well. Even the World Bank
authorities appreciated the system and recommended its adoption in other
States also. The Government have also issued orders to adopt the Pay &
Accounts System of payment and accounting functions to all Schemes taken
up with external aid.
Keeping the efficacy and efficiency in accounting and audit functions, the
Government have extended the PAO system to all Engineering Departments
namely Roads & Buildings, Panchayat Raj & Rural Development, Public
Health and Forest Departments from 1.4.2001.
Henceforth, the administrative control and functions of the system was being
monitored at the Government level. Consequent on expansion of the system
to various departments, Government have issued orders forming `Works
Accounts Service’ and creating `Directorate of Works Accounts’ as an HoD in
the year 1998 as per the recommendations of One Man Commission headed
by Sri Sundersan, IAS (Retd).
Directorate of Works Accounts was created in the year 2003 and functioning
with effect from 30.7.2003.
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