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For inter office transfer (if received from other office)

Government of Nepal
AGF No. 10 …………………Office/Department/Ministry J.V.No.: .........
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. NR Bank
Cr. Budget release
(Being budget transferred received
from ….office)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For Example:

A cheque of Rs. 8,000 is received from District Education Office, Illam as budget
transfer after getting approval of Ministry of Finance.

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. NR Bank 8,000
Cr. Budget release 8,000
(Being budget transfer received from
District Education Office, Illam)

Total 8,000 8,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

v. Yearly closing
At the end of Ashad yearly closing is made in government accounting because fiscal
year of government starts from Shrawan and ends at Ashad every year. On 31st
Ashad budget release a/c, budget expenditure a/c, petty cash fund a/c, un-cleared
advance a/c are to be closed. If any budget surplus remains that should be transferred

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