Budget Sheet

What is budget sheet?

Budget sheet or budget ledger is a general ledger, containing all the heads of budget expenditure in columnar form. It provides all the necessary details regarding individual heads to budget expenditure by the operating level offices and submitted to central level office of Government of Nepal. The specimen of budget sheet is prescribed under AGF No. 8. Mainly a budget sheet records the three parts annual appropriation of budget, budget release and expenditure incurred under different budget heads.

Example 1 [HSEB 2065] Example 2 [HSEB 2070]