Page 102 - IRSEM_Main Book

Para No. 4.3.3(a) Annexure: 4-A8

Revenue Allocation Registers
(Extract of Indian Railways Engineering Code)

The entries in the Revenue Allocation Registers maintained in the Accounts Office shall be
sub-divided as under:

Cash,
Transfers,
Stores.

and sufficient space should be left after each head for the entries which normally come
under it. Alternatively, separate registers may be maintained to record the expenditure in
these three divisions, in which case a separate summary will have to be prepared to arrive at
the total expenditure under the various heads of revenue classification. The sanctions by
heads of accounts as given in the Authorization Rolls or the Distribution Statement of Budget
allotment should be entered in red ink at the head of the several Abstracts so as to form a
ready means of comparison and check with the outlay and to admit of this being done the
grand total expenditure for each month will be deducted at the foot of the abstract form
(Form E. 1469), the sanctioned amount and the balance thus arrived at will be carried
forward in red ink from month to month. At the end of the month when the Registers have
been totalled, the 'Cash' totals will be agreed with the debits to 'Demands Payable' in the
Monthly Classified Abstract of Cash transactions and a journal slip will be prepared crediting
'Demands Payable' and debiting the various abstracts of the Revenue Accounts. (Para 1469)

ALLOCATION REGISTER
(Abstract ‘A’ to ‘H’ and ‘J’ to ‘N’)

For the month of ………………………………. 20…………. Allotment for the year. 20

Particulars Voucher Detailed Heads of
Sl. Accounts as per Grand Sl.
No. of No. Date Revenue Classifications Total* Total No. Remarks
Transactions
and Demand Heads
Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total for the month ………………………………………….
Add total to end of previous month …………………………

Total to end of the month ……………………………………
__________________________________________________________________________
* In Column (5) under Total should be posted “Wages and Materials’’ or “Ordinary and
special’’ According to the requirements of the rules.
Note: The expenditure (Other than on surveys) under the major head 345-A/B Policy formulation
direction, research and other Miscellaneous Organisations should be recorded in a separate
register in accordance with the prescribed classification.

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 75 of 535