What are the Various books of account of the local government?

depending on the accounting policies of your country, local governments in different countries may keep different books of accounts and their treatment of transactions may also vary. However, local governments will normally have the following books: a variety of ledgers, cashbooks, vote book and petty cashbook. The vote book serve as control to the funds ensuring that budget allocated to a given vote head is not exceeded. The cash book serves to record the receipts and payment of cash. The petty cash book records the petty cash held on hand used in the day to day operations of the local government. Note that local governments do not usually keep one cash book.