The chief accounting officer of the D.C. Corrections Department has been put on administrative leave after being questioned about an apparent shortage of about $28,000 in departmental funds, Corrections Director Delbert C. Jackson said yesterday.

Jackson said Samuel Shaw, a city employe for about 10 years, was suspended Tuesday, the day after an unidentified fellow worker visited the director's home with a report that the money was missing. Jackson said he summoned and questioned Shaw in the presence of officials of the D.C. inspector general's office and police investigators.

Jackson emphasized that Shaw has not been officially accused of wrongdoing. "Everything we have is circumstantial at this time," Jackson said.

Jackson declined to give details of the incident, saying an investigation, including an audit of the departmental books, is still under way.

Shaw has the D.C. civil service grade of DS-12, which pays about $33,000 a year, Jackson said. As chief accounting officer, he works directly under the department's controller. Shaw could not be reached for comment yesterday.

Two other high-ranking city officials were ordered off active duty status yesterday as a result of indictments returned by a U.S. District Court grand jury charging them with bribery and conspiracy involving an alleged scheme to share illegally in the profits of a liquor store.

City Administrator Elijah B. Rogers ordered Robert C. Lewis, chairman of the D.C. Alcoholic Beverage Control Board, and James E. Boardley, its staff director, off the active payroll Nov. 29, the start of the next municipal pay period. Both will be permitted to use about 350 hours -- about nine weeks -- of accumulated annual leave, for which they can be paid.

Lewis, whose principal city job is director of the Department of Licenses, Investigations and Inspections, has been on special detail to the city's Office of Planning and Development, but currently is on sick leave, Rogers reported. Boardley has been detailed to the Insurance Department. Others have been filling their ABC posts on an acting basis.

The indictment accuses Lewis and Boardley of guaranteeing a license for a liquor store in exchange for a 3 to 5 percent interest in the store. Tommy M. Motlaugh, a bar owner who planned to open the store, also was indicted in the case. All three have pleaded innocent.