Statement of expenditure

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Statement of expenditure is the most important report to be prepared by the government offices. It is prepare as per the format of Auditor General Form (AGF) No. 13

It is submitted to the concerned Ministry / Department/ Office within seven days after the expiry of every month.

Statement of expenditure is a multi- column self- balancing monthly statement of expenditures of an operating level office.

It is prepared and submitted at the end of every month as a monthly report. That’s why it is also known as monthly expenditure report.

This statement shows the summary of annual appropriation of budget to the office with budget heads and their numbers, budget release up to the current month, expenditure of the current month, total expenditure up to the current month, balance of budget, unsettled advance amounts, cash and bank balances, loan receivable and payable at the end of the month.

Government of the country

Office/Department/Ministry

Statement of expenditures

…year…month

Expenditure of the current monthRelease up to the end of current monthBudget
Head No.
Budget
Heads
Annual appropriation of the budget Expenditure up to the end of current monthBalance of budget
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Statement of Fund

for the month of…… Rs…… Bank balance……….Rs…….

Total release up to…… Rs…… Cash balance……..Rs………

Total Expenditure up to… Rs…. Total balance……..Rs…….

Uncleared amnt of advance………….. Rs…………….Loan payable(-)……Rs……

Actual expend.after adjusting advances ……Rs……………….

Loan recievable(+)…..Rs……

Submitted by……. Position…….. Date……….

Approved by…….. Position…….. Date……….

Objectives and Importance of Statement of Expenditure

a) To assess the progress of operating level offices.
b) To provide information for estimating budget.
c) To provide the necessary information to the central level office for controlling budget expenditure.
d) To provide detailed information on annual appropriation, budget release, budget expenditure, budget balance and unclear amount of advance.
e) To present the position of budget and fund presenting bank balance and petty cash balance.
f) To access information to the office of the treasury and comptroller to make a decision.
g) It provides information for making future budget of operating level offices.

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