Page 297 - Account 10

Government of Nepal AGF No. 13
...................... Office, ......................
Statement of Expenditure
For the month ...........................
i. The name of the office should be clearly mentioned on the top middle of the format
along with the month and the year, on which it is prepared (it is designed as AGF
No. 13).
ii. The expenditure for the current month, the expenditure upto the current month (by
summing up the expenditure of the current month and the expenditure upto the last
month) and budget release upto the end of the current month (the expenditure up to
the previous month) should be determined along with the annual appropriation so
that, the balance of budget upto the end of the current month can be ascertained.
iii. The uncleared portion of advance should be identified in order to find out the net
expenditure by deducting it from the total expenditure upto the end of the current
month. Thus, the advance account should be prepared and closed before preparing it.
iv. The balance of cash in the bank as well as in the office should be found out by closing
the Bank Cash Book and Petty Cash Fund.
v. Finally, the name signature and designation of the person submitting and approving
it should be mentioned along with the submission and approval date respectively.
Parts of the Statement of Expenditures

Statement of Expenditures prepared, as per the Auditor General Form No. 13, comprises
of two parts, which are;
a. Section depicting the status of the budget
b. Section depicting the status of the fund
a. Section depicting the Status of the Budget

Release up to the Expenditure upto
Expenditure of ......... (Cumulative Budget Head (B.E.) Annual Appropriation the end of ....... Balance upto the
the ......... (current total till the current No. Budget Heads of budget (Cumulative total till end of ..............
month) (current month)
month) the current month)
(1) (2) (3) (4) (5) (6) = (1 + 2) (7) = (5 - 6)
Rules of making Section depicting the status of the budget are:
1 The first column is for recording the expenditures incurred under various heads of
expenditures for the current month.
2. The second column records the cumulative total of the budget release received
under various budget headings and sub-headings upto the end of the current month.
3. The third column states the budget head (B.E.) number.
4. The fourth column contains the budget headings and sub-headings,
5. In the fifth column, amount of annual appropriation of the budget for the particular
office for a specified heading or sub-heading is recorded.
6. In the sixth column, cumulative total expenditures upto the end of the current month
is recorded,
7. In the seventh column, the balance of allocated budget for the office yet to be received
from the Central Level Office is recorded. The amount for the seventh column is
calculated by deducting the total cumulative budget expenditures upto the end of
current month (Column 6) from the annual appropriation of the budget (Column 5).

296 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 297