Revenue allocation register is a subsidiary register maintained in expenditure section of accounts office to record the revenue expenditure incurred in respect of revenue work of accounting circle. This register is used as a tool to exercise control over expenditure.

Separate pages are maintained for each revenue demand/abstract. The posting in this register is made with reference to payments arranged and adjustments made. After internal check is completed CO7 is prepared which is the authority based on which cashbook is maintained. The allocation statements received from the executives along with bills are handed over to the expenditure section by the internal checking section duly endorsing the CO7 number and date. These allocation statements are the authority for posting the revenue allocation register. The posting is done CO7 wise and date wise. After posting the cash transactions the adjustments carried out by the different sections affecting the revenue allocation register are posted. Journal voucher is the authority for posting the adjustments duly authorized by the nominated competent authority. After completion of posting totals are taken. The totals in the register show: –

1. Total expenditure for the month.

• Total expenditure to end of the month( From the commencement of the financial year)

In respect of expenditure of each division Budget Grants are the limits up to which expenditure can be incurred expenditure can be incurred during the year. To watch the trend of expenditure, budget grants available are bifurcated into expenditure likely to be incurred during the individual month based on previous experience and known facts about the expenditure anticipated. The bifurcation so arrived at is known as Budget proportion or proportionate Budget. The expenditure for the month and to end of the month is compared with proportionate budget grant and budget grant to end of the month.

After the month’s accounts are closed the Accounts Officer prepares control statement in respect of individual abstract. The statement shows monthly budget proportion, budget proportion to end of the month, budget grant and expenditure for the month and expenditure to end of the month. The variations are also worked out. These control statements are sent to the concerned executives to enable them to know the trend of actual expenditure with reference to the budget grant. The executives are also advised to exercise control over expenditure. Where ever necessary, decision regarding requirement of additional funds or surrender of funds where the trend of expenditure is low is taken based on control statement.

The maintenance of revenue allocation register is presently being done with the help of computer along with cashbook and journal.