Which of the following is used in the public sector to monitor or control government expenditure?

Explanation

Vote book tracks spending against approved budgets. Each budget line item is called a “vote.” The vote book shows how much was allocated, spent, and remaining. This controls overspending.

Cash book records all transactions but doesn’t monitor budget limits. Cheques are payment instruments. Sales day book is for businesses selling goods, not government budgets.

Remember: “Vote” = budget allocation. Vote book monitors if spending stays within approved votes.