CHAPTER-V Budgetary & Expenditure Control Financial/ Management Reporting 501. As stated in para 304, the Railway Budget is an important instrument of Parliamentary Financial Control, expenditure control and management tool. The financial targets as set out in Budget broadly guide the performance targets of the Railway administration. The manner in which budgetary and expenditure control is exercised is stated in the following paragraphs. 502. Gross Revenue - It is important that a continuous and concurrent watch is kept on the realisation of revenue as envisaged in the Budget. This is done through the medium of a ten-day statement of revenue on "originating" basis and monthly financial review on „apportioned‟ basis. These statements should give also the proportionate budgeted revenue on originating and apportioned basis and the actuals for and to end of the relevant period of the preceding year for comparison. The originating basis is adopted to secure prompt re...