The major reason George Allen has not signed a new contract as head coach of the Redskins is his steadfast insistance on retaining full control of the team's personnel and financial matters.

Sources within the Redskin organization told The Washington Post that Edward Bennett Williams, president of the Redskins, is seeking more voice in determining who works for the team (on and off the field) and how much they are paid.

Williams could not be reached for comment yeaterday, while Allen would only say that his attorney, Ed Hookstratten, is representing him in the negotiations.

Previously, Williams said the Redskins and Allen would come to an agreement on a new contract. But sources say Williams is playing tough - with what the Redskins are offering Allen financially and Williams' determination to participate in the making of team policy.

Allen, in the seventh and final year of his present contract, currently has full authority on personnel and money.

In the past, Williams often has joked that Allen exceeded his "unlimited" budget. This time, however, Williams reportedly is not joking.

Williams is intent on putting the clamps on Allen's liberal spending, which, while helping the Redskins into the National Football League playoffs five of the last six years, has also kept the franchise from turning a profit.

The Redskins have the highest payroll in the league, with salaries totaling between $2.75 and $4 million, depending which team official is doing the adding.

Last year, Allen shook the free-agent rafters, signing tight end Jean Fugett, fullback John Riggins and running back Calvin Hill to contracts totaling $3.5 million.

Allen, 55, earns a base salary of $125,000 a year, plus numerous fringe benefits that include a housing subsidy, a car and chauffeur and life insurance. He is paid additional money if the Redskins reach the playoffs and Super Bowl.

The Redskins reportedly have offered Allen a new five-year contract, with a raise of approximately $50,000 a year and added extras.