There are 171 Public works Divisions in Tamil Nadu, out of which 148 divisions have sanctioned strength of Divisional Accountant post.  The remaining divisions have no sanctioned post of Divisional Accountant.  In exercise of the powers conferred under Article 148(5) of the Constitution, the President of India, after consultation with the Comptroller & Auditor General of India made rules to regulate the method of recruitment to the post of Divisional Accountant under the cadre control of Accountant General (A&E) of the Indian Audit & Accounts Department.  The execution of works in Divisions fall under the following categories 1) Buildings 2) Irrigation 3) Electrical.  Apart from this, the works of Highways in the State are carried out by the Chief Engineers as follows - Divisional Accountants in Highways Divisions are under the administrative control of State Government (Highways Department)