The implementation of load balancing is challenging task for correct system functioning. Load balancing is the process of distributing the load among all the available nodes in a proper way. We present the concept of split point where underloaded node is not absorb all the load of overloaded node, rather it will be distributed among several underloaded nodes. In a distributed system, the directory is maintained at all the information of all the nodes. Another term defined in this algorithm is threshold. Threshold limit defines the capacity of each node. Ideally load is not above the define threshold limit, if overloaded condition arise then load will be migrated from one node to another. In this paper we implement the formal specification of split point load balancing algorithm under Rodin platform on event B. Formal methods are mathematically based tools for the verification of software system and hardware system. Event B is formal method for modeling and mathematical reasoning about the system that may consist of physical components and software modeling
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