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Question

Difficulty: MediumGovernment Accounting Books and Documents

In public sector accounting, which accounting document is primarily maintained by a controlling officer to record approved budgetary allocations, track commitments, and prevent over-expenditure of public funds?

  1. Departmental Vote BookAnswer
  2. B
    Treasury Cash Book
  3. C
    Adjustment Voucher
  4. D
    General Ledger

Answer

The Departmental Vote Book is the primary accounting record maintained by an officer controlling expenditure to track budgetary allocations and prevent over-expenditure.
The Departmental Vote Book serves as a commitment register where controlling officers enter approved allocations, deduct commitments as contracts or orders are made, and record actual payments. This ensures that funds are not overspent beyond the approved vote.

Step-by-Step Solution

1
Identify the primary function required in the question scenario.
The scenario requires identifying the document used to control votes, record liabilities (commitments), and prevent over-spending.
Public sector financial control mandates continuous monitoring of budgetary allocation against actual payments and commitments.
2
Evaluate the function of government accounting books.
The Departmental Vote Book (Commitment Register) shows the original vote, encumbrances (commitments), actual payments, and the uncommitted balance available.
Officers controlling expenditure must check the available uncommitted balance in the Vote Book before issuing new payment vouchers or commitments.

Key Concept

Function of the Departmental Vote Book in Public Sector Financial Control
Estimated Time:1m 0s
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Topics

Government Accounting Books and Documents

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