Page 221 - Office Practice and Accounting 10

Inter head and Inter-office budget transfer
Sometime there may be lack of budget in one budget head whereas other budget head
may have the surplus budget. In such case, with the approval of Ministry of Finance
(MoF), surplus budget can be transferred to next head to meet the deficit which is
known as inter head budget. If the act of budget transfer is between two offices, it is
known as inter office budget transfer. Journal voucher is prepared in the following
way in case of budget transfer:
For inter head transfer
Government of Nepal
…………………Office/Department/Ministry
AGF No. 10 J.V.No.: .........
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. BE Budget Head(Giving Head)
Cr. BE Budget Head(Receiving
Head)
(Being budget transfer from …… to
…………………………..)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For example:

District Forest Office Jhapa transferred Rs. 20,000 from budget head Salary to
Machinery after getting approval of concerned authority.
Government of Nepal

AGF No. 10 …………………Office/Department/Ministry J.V.No.: .........
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. BE Salary 21111 20,000
Cr. BE Machinery & Equipment 29511 20,000
(Being budget transferred from
salary to machinery)
Total 20,000 20,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

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