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Departmental Votes

The departmental vote expenditure book is used to record and monitor expenditures in local government administration. It is used to record liabilities when incurred, payments made against liabilities, and ensure budgets are properly controlled according to financial regulations. The vote book must be maintained by an experienced senior officer and provide accurate tracking of expenditures, liabilities, and available funds for each department at all times.

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1K views4 pages

Departmental Votes

The departmental vote expenditure book is used to record and monitor expenditures in local government administration. It is used to record liabilities when incurred, payments made against liabilities, and ensure budgets are properly controlled according to financial regulations. The vote book must be maintained by an experienced senior officer and provide accurate tracking of expenditures, liabilities, and available funds for each department at all times.

Uploaded by

ali purity
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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BENUE STATE POLYTECHNIC, UGBOKOLO

DEPARTMENT OF LOCAL GOVERNMENT STUDIES

NAME: ALEYI OCHOLA JOHN

LEVEL: NDS

COURSE TITLE: LOCAL GOVERNMENT FINANCIAL


MANAGEMENT AND ACCOUNTING II

COURSE CODE: LGS 201

QUESTION

The department vote expenditure is one of the important book in local government
accounting. Explain its uses in the administration of the finances in the local
government.

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ATTEMPT

A vote book is an accounts book which is used to record and monitor expenditure
in the public sector. The information on these books is subject to auditing to ensure
that budgets are well-controlled and coincide with Financial Regulations.

Vote Book must be maintained by an officer who has been in the system over some
years and must have proved to have integrity, experience, competence, dedication
and be responsible. The officer must not be below the rank of a Senior Finance
Assistant. The officer must always be under the supervision of another senior
officer in order to ensure that the objectives of maintaining the Vote Book are not
neglected

USES OF DEPARTMENTAL VOTE EXPENDITURE BOOK

The following are the uses of Departmental Vote Expenditure Book:

1. Liabilities must be entered at the time they are incurred not subsequently,
when a payment is made in respect of a liability so recorded, the paid will be
entered in respect of a liability so recorded, the paid will be entered in the
expenditure column and the original liability entry ruled through. A new
entry must be made of any balance unpaid which will in turn, be cancelled
when final payment is made.
2. Payment vouchers relating to liabilities incurred shall invariably include a
reference to the liability
3. Payment vouchers, journal vouchers and acceptances shall be entered in the
departmental vote expenditure book immediately they are authorized or
accepted. The officer controlling the vote must initial the entries and certify
on every voucher or acceptance that it has been entered in the departmental
vote expenditure book.
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4. The number of the A.I.E must be quoted on all payment vouchers etc,
authorised by the person to whom the A.I.E was issued. Where a payment is
in respect of a recorded liability reference must be quoted.
5. An officer controlling a vote receiving an acceptance (induplicate) must
check it in detail, sign against each item accepted, or if not accepted enter
the reason in the signature column. One copy of the acceptance shall then be
returned to the treasurer. The officer controlling the vote shall then ensure
that all items including those not accepted, are entered immediately in
department vote expenditure book. If it is subsequently agreed that an item
has been incorrectly charged, the adjustment shall be made separately in the
departmental vote expenditure book.
6. Each time an entry is made in an account in the departmental vote
expenditure book, the totals of liabilities outstanding, expenditure, plus
liabilities of funds available, shall be adjusted so that the position of the vote
can be seen readily at anytime
7. Each application to incur supplementary expenditure shall be noted at the
head of the appropriate account in the departmental vote expenditure book,
the savings on other accounts to offset wholly or partly the supplementary
expenditure, being noted on accounts concerned. If the application to incur
supplementary expenditure is approved, the balance of funds available as
shown by the account.

8. A vote book is a book that is used to record votes. This book is used to keep
track of who voted for what, and to make sure that everyone who voted,
voted for the same thing. This book is also used to make sure that everyone
who is supposed to vote, actually does vote.
9. A vote book is a method of keeping track of voters’ intentions during a vote.
The American Academy of Pediatrics established the DVEA (Dissemination
3
of Directives for the Evaluation of Adult Development), which are
guidelines for evaluating adult development. A vote in the public sector is a
procedure in which members of the profession vote on a proposed change.
By reconciliation, relationships can be repaired and strengthened. The
Virement process is a financial accounting system in which businesses
exchange cash and investments for cash in order to reduce their cash flow. A
provisional warrant is a document that allows an individual to be arrested
and held without bond. A departmental vote expenditure analysis is a tool
used by political subdivisions to assess the financial impact of political and
referendum campaigns.
10.Votebooks are used to determine who receives taxpayer funds and whether
or not unbudgeted expenditures are incurred. A ledger vote expenditure
analysis is a method of managing the budget of government expenditures.
11.A vote book is a book that is used to record votes. This book is used to keep
track of who voted for what, and to make sure that everyone who voted,
voted for the same thing. This book is also used to make sure that everyone
who is supposed to vote, actually does vote.

REFERENCES

 "Exchequer and Audit Departments Act 1866". The UK Statute Law


Database. Office of Public Sector Information. Archived from the original on 5
August 2012. Retrieved 11 May 2010.
 "Contingencies Fund Act 1974". The UK Statute Law Database. Office of Public
Sector Information. Retrieved 11 May 2010.

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