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Receipt No. ........................ Cheque No. ...........................
Amount Received ............... Cheque amount: ..................
Submitted by ..................... Approved by ..........................
Designation: Designation: .........................
Date: ............... Date: ....................................

d. If expenditure is less than advance given. (E<A)
Amount of expenditure may be less than the advance given. The person or organization
taking advance submits the bill of expenditure with either surplus cash or deposit
slips of surplus amount. In this case, the voucher is prepared as:

AGF NO. 10
Government of Nepal
............ Office/Department/Ministry
J.V. No. ..........
Date: .............
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. BE Budget Head
Dr. NR Bank/Cash

Cr. Designation and Name of
employee +Budget head+ Advance
Cleared
(Being advance of ……..cleared
……..)

Receipt No. ........................ Cheque No. ...........................

Amount Received ............... Cheque amount: ..................
Submitted by ..................... Approved by ..........................

Designation: Designation: .........................

Date: ............... Date: ....................................

For Example:
Poush-15; 2072 : Section Officer Uma Pokhrel submitted bill of expenditure of Rs
10000 and cash Rs. 2000 against the advance of Rs. 12000 after
returning from her official tour to Illam and got clearance.

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