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government offices and projects. They help to compare the progress of work and utilized
budget and surplus budget for the effective evaluation, performance and progress.

v. Helps to Make Effective Decision
They provide all the necessary financial information to the concerned authority such
as budget release, expenditure, surplus, deficit, etc. which help to make effective decision.

Points to Remember

i. Provides Necessary Data ii. Controls Over Budget iii. Helps in Auditing
iv. Helps to Evaluate v. Helps to Make Effective Decision

3. Types of Monthly Statement

A. Monthly Statement of Revenue (AGF No.9)
B. Monthly Statement of Expenditure (AGF No.13)
C. Monthly Statement of Advance Clearance (AGF No.14)
D. Bank Reconciliation Statement (AFG No.15)
E. Monthly Statement of Security Deposit (AGF No 19)
A. Monthly Statement of Revenue (AGF No 9)
This report is to be prepared monthly by the revenue collecting officer. This report
shows the heads and the amount of revenues collected by the respective office during
a particular month. It is prepared as per the format prescribed under AGF No.9. An
example is given below:
Government of Nepal AGF No. 13
Ministry of Labour & Transport Management
Transport Management Office, Kathmandu
Monthly Statement of Revenue
For the month of 2076, Bhadra
Revenue Head Total income Current month’s Total Cash
S. N. Revenue Head
Classification upto last month income income balance
l. 1-1-5-40 Vehicle charges 20,000 12,000 32,000
2. 1-1-6-20 Fine Penalties 10,000 - 10,000
3. 1-1-12-20 Miscellaneous 6,000 2,000 8,000
Total 36,000 14,000 50,000
Position of Fund
Total Income Rs.50,000
Amount deposited into bank out of cash receipts Rs.45,000
Cash balance Rs. 5,000
___________ ___________
Chief Account Office Chief

294 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 295