Departmental Vote Book — Maintenance, Entries and Control

Every officer controlling a vote must monitor expenditure against the Estimates and keep an up-to-date departmental Vote Book. For each sub-head it must show sanctioned provision, additional provision by supplementary or other warrants with warrant numbers, reductions by virement with warrant numbers, expenditure incurred, known liabilities and available balance. The gross amount of every expenditure voucher and all liabilities and commitments must be entered as soon as known or incurred. Adjustments arising from actual payment and supplementary or other warrants must also be reflected. At entry, vouchers, indents, LPOs, Job Orders and agreements must be stamped “ENTERED IN VOTE BOOK” and initialled; officers incurring expenditure must ensure the entries have been made before authorising payment. The final supplied provision also requires commitments, indents, LPOs, Job Orders and signed contracts to be entered as liabilities and the contracts embossed accordingly.

Reference: Federal Government Financial Regulations, FR 402–403; 407; FR 412(ii) as printed after FR 421