Divisional Accountants are constituted as a seperate cadre with its own leave and trainee reserve under the administrative control of the Accountant General.   The Accountant General (A&E)-II, Maharashtra, Nagpur, is the Cadre Controlling Authority in respect of Divisional Accounts Officers/Divisional Accountants working in Maharashtra State.   The cadre is fully equiped to compile monthly account  of the State Government and render the same to this office.  The Annual Appropriation and Finance Accounts of the Government of Maharashtra are prepared and certified by this Office on the basis of these Monthly Accounts.