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Monthly Fiscal Bulletin, Month 6, 1392

COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE


All tables generated using AFMIS data downloaded on 4 August 2013

TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget highlights:
o Total domestic revenues collected, in month 6, were Afs 8.3 billion as compared to Afs 9.0 billion in
its previous month (5th month). While for the YTD, total collection was about Afs 48.0 billion
compared to Afs 50.9 billion in the same period 1391.
o During month 6, there were no receipts for operating grants.
o Total operating expenditures, in month 6, were Afs 14.1 billion as compared to Afs 15.4 billion in
month 5th of 1392, whereas for the YTD, total spending were of Afs 82.1 billion.
o The YTD Operating Budget balance for current fiscal year was a surplus of Afs 23.0 billion compared
to Afs 28.2 billion in FY 1391.
Development Budget highlights:
o Total development budget expenditures, in month 6, were about Afs 5.6 billion compared to Afs 5.7
billion in previous month, whereas for the YTD, total development expenditures were around Afs
23.7 billion compared to Afs 26.8 billion in the same period 1391.
o The development grants receipts, in month 6, were Afs 2.7 billion compared to Afs 3.4 billion
received in month 5th of current fiscal year.
o The Development Budget balance for the YTD was a deficit of Afs 9.2 billion.
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Total Grant Revenues REVENUE SUMMARY
(Afs million) 101,510

89,011 This section illustrates revenues


received from the Government that
74,627
71,496 are used to finance its expenditures
68,810

68,097
and deliver Government services.
1392 Grant Receipts
54,395 These revenues may either be
51,140
domestically raised revenues or donor
36,557 37,975 1391 Grant Receipts grants. Further information is
30,298 30,598
28,473
available in Tables 2 and 3.
16,725 17,367
Domestic Revenue Developments
AFMIS data extract 4 August 2013

Total domestic revenues for the


YTD were about Afs 48.0 billion
Total Domestic Targets
123,000 against the target of Afs 55.4
Revenue 110,700 billion, a shortfall by around
(Afs million)
98,400 13.0 percent.
86,100 Total YTD tax revenues were Afs
75,850
23.2 billion, falling slightly
65,600
behind both 1392 YTD target of
55,350

45,920 Afs 25.5 billion and 1391 YTD


47,987
36,490 39,659 actual of Afs 24.4 billion.
27,060 30,654 Total customs duties for the YTD
18,040
22,324 Actual Collections were Afs 12.7 billion, falling
9,020
13,519
6,885
AFMIS data extract 4 August 2013
behind both the YTD actual for
1391 and the YTD target for
Domestic Revenue (Afs billion) 1392.

1391 YTD 1392 YTD 1392 YTD Target
Total YTD non-tax revenues
25.5
24.4
23.2
were Afs 8.5 billion, lower than
both the YTD target for 1392
and also the YTD actual for
15.7
14.3 1391.
12.7

10.5
11.8
Donor Grant Developments
8.5
Total YTD operating grants
3.6
receipts were Afs 57.0 billion
2.4
1.8
compared to Afs 52.7 billion in
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
1391.
Taxes Miscellaneous
AFMIS data extract 4 August 2013
Total YTD development grants
receipts were Afs 14.5 billion
compared to Afs 15.4 billion in
1391.

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EXPENDITURE SUMMARY
Operating Budget Budget Target

Expenditure 196,327 This section illustrates the expenditures


179,966 incurred by the Government for the year
(Afs Million) 163,606
to date for the delivery of Government
147,245
130,885 services. Further information on the
114,524 breakdown of these expenditures by
98,164
spending type and sectors for the
81,803 1391 Expenditure
82,050
operating and development budgets is
65,442
49,082 67,927 available in Tables 4 to 8.
32,721 52,558

16,361 34,004 Operating Budget


Actual Expenditure
15,223 AFMIS data extract 4 August 2013
1,340
Total YTD operating expenditures
160,141 were Afs 82.1 billion by end of 6th
Development Budget targets 146,995 month, about 16.0 percent lower
(including supplementary budget and
Budget Expenditure carry-forward) 133,849
than the budget target of Afs 98.2
(Afs million) 120,703
billion. However, this shows a bit
107,557 115,497
106,071 higher spending than the same time
94,411
96,646
81,266 87,220
in 1391.
68,120
77,795 Budget target Total YTD wage spending was Afs
68,369 (excluding carry-forward)
54,974
58,944 63.1 billion by end of 6th month
49,518
compared to Afs 59.9 billion actual
32,266 40,093 1391 Expenditure
19,120
spending for 1391.

21,105
5,974 11,679 18,023
23,664 Actual Expenditure
AFMIS data extract 4 August 2013
Expenditures on goods and services
2,254 12,309
7 322 7,299
for the YTD were Afs 11.2 billion
compared to Afs 8.9 billion in 1391.
Expenditure by Economic Category (Afs billion)

143.7
1391 YTD 1392 YTD 1392 Budget
Development Budget

Total YTD development expenditures


were about Afs 23.7 billion by end of
75.8
6th month compared to Afs 81.3
59.9
63.1 63.0 billion of YTD budget for 1392. This
48.2 shows that development spending
24.2
was also lower than the YTD budget
8.9 11.2 12.7 11.1
8.8
14.1 12.5 targets (without carry forward) for
5.5 5.8
1.0 1.9

Wa ges Goods a nd s ervices Goods a nd s ervices Nonfi nancial As sets Nonfi nancial As sets Soci al tra nsfers a nd Interest
1392, as well as the actual spending
(operating) (development) (operating) (development)

AFMIS data extract 4 August 2013


for 1391.
Total YTD expenditures on goods and
services were Afs 11.1 billion
compared to Afs 12.7 billion in 1391.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
12.5 billion by end of 6th month
compared to Afs 14.1 billion in 1391.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)


1392 Current Allocated Budget 1392 YTD Expenditure 1391YTD Expenditure
43%
Presidents Office 792.0
741.8

29%
Ministry of Finance 1,346.3
963.0

Independent Directorate of 35%


914.3
Local Governance 892.2

33%
Ministry of Public Health 1,164.8
1,010.0

Ministry of Higher 35% Budget Execution rates


1,127.5
Education 1,184.3

51%
Ministry of Foreign Affairs 1,439.9
1,197.6

General Directorate of 50%


4,890.1
National Security 3,313.7

Ministry of Defence 24,652.8


21,911.7

39%
Ministry of Education 11,690.2
11,666.1

37%
Ministry of Interior 19,729.2
20,006.0 AFMIS data extract 4 August 2013

10 Largest Development Budgets YTD expenditure (Afs million)


1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
25%
Ministry of Mines and Industries 453.0
700.7

17%
Ministry of Transport and Aviation 308.5
453.5

184%
Da Brishna Shirkat 330.2
585.0

20% Budget Execution rates


Ministry of Agriculture 1,347.1
1,658.6

24%
Ministry of Finance 1,074.6
889.0

28%
Ministry of Public Health 2,696.4
2,488.7

16%
Ministry of Education 2,386.3
1,419.8

12%
Ministry of Energy and Water 1,409.6
1,403.1

14%
Ministry of Public Works 3,189.0
9,005.5

Ministry of Rural Rehabilitation and 40%


7,603.2
Development 5,654.9 AFMIS data extract 4 August 2013

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1391 1391 1392 1392 1392


Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 19,059.3 103,601.6 23,263.8 8,327.8 105,010.4 1,408.8 1.4
1 Domestic Revenues 7,466.3 50,928.2 9,005.0 8,327.8 47,986.9 -2,941.3 -5.8
1-19 Operating Grants 11,593.0 52,673.5 14,258.8 0.0 57,023.5 4,350.0 8.3
Operating Expenditures 11,336.5 75,362.2 15,369.5 14,122.2 82,049.6 6,687.4 8.9
21 Compensation of Employees 8,948.1 59,900.1 10,713.0 10,478.0 63,107.3 3,207.3 5.4
22 Use of Goods and Services 1,721.5 8,910.1 2,680.2 2,221.7 11,229.6 2,319.4 26.0
23 Interest 0.0 46.7 0.0 46.2 96.3 49.6 106.1
24 Social Transfers 440.4 5,490.5 1,469.9 653.3 5,723.2 232.7 4.2
25 Gross Acquisition of Nonfinancial Assets 226.5 1,014.7 506.5 723.0 1,893.1 878.4 86.6
Operating Budget Balance
Excluding Grants -3,870.2 -24,434.0 -6,364.5 -5,794.4 -34,062.7 -9,628.6 39.4
Including Grants 7,722.8 28,239.4 7,894.3 -5,794.4 22,960.8 -5,278.6 -18.7

DEVELOPMENT BUDGET
Development Grants 2,109.0 15,423.6 3,410.6 2,686.5 14,472.8 -950.8 -6.2
Development Expenditures 3,358.1 26,834.0 5,713.7 5,641.4 23,664.3 -3,169.7 -11.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,109.3 12,684.4 2,256.9 3,341.8 11,115.1 -1,569.2 -12.4
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 1,248.8 14,149.6 3,456.8 2,299.6 12,549.1 -1,600.5 -11.3
Development Budget Balance -1,249.1 -11,410.4 -2,303.1 -2,954.8 -9,191.5 2,218.9 -19.4

INTEGRATED BUDGET
Revenues 21,168.3 119,025.2 26,674.3 11,014.4 119,483.1 457.9 0.4
Domestic Revenues 7,466.3 50,928.2 9,005.0 8,327.8 47,986.9 -2,941.3 -5.8
Grants 13,702.0 68,097.0 17,669.4 2,686.5 71,496.2 3,399.2 5.0
Expenditures 14,694.6 102,196.2 21,083.2 19,763.6 105,713.8 3,517.7 3.4
Balances
Excluding Grants -7,228.3 -51,268.0 -12,078.2 -11,435.8 -57,726.9 -6,458.9 12.6
Including Grants 6,473.7 16,829.0 5,591.2 -8,749.2 13,769.3 -3,059.7 -18.2

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 21,168.3 119,025.2 26,674.3 11,014.4 119,483.1 457.9 0.4
2-25 Recurrent Expenditures (excludes code 25) 13,219.2 87,031.9 17,119.9 16,741.0 91,271.6 4,239.8 4.9
23 Interest 46.7 46.7 0.0 46.2 96.3 49.6 106.1
Net Balance (1-2-25) 7,949.1 31,993.3 9,554.5 -5,726.6 28,211.5 -3,781.8 -11.8
Primary Balance (1-2-25+23) 7,949.1 32,040.1 9,554.5 -5,680.4 28,307.9 -3,732.2 -11.6
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 4 August 2013

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Jaw - 6 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 21,168.3 119,025.2 26,674.3 11,014.4 119,483.1 457.9 0.4
1-19 REVENUES excluding grants 7,466.3 50,928.2 9,005.0 8,327.8 47,986.9 55,350.0 86.7 -2,941.3 -5.8

DOMESTIC REVENUES 7,466.3 50,928.2 9,005.0 8,327.8 47,986.9 55,350.0 86.7 -2,941.3 -5.8
11 Tax Revenues 3,613.0 24,396.2 4,342.4 3,026.2 23,206.5 25,537.3 90.9 -1,189.7 -4.9
111 Fixed Taxes 927.7 5,259.7 1,060.8 817.3 5,187.5 5,565.4 93.2 -72.2 -1.4
112 Income Taxes 1,399.2 7,977.9 1,398.5 1,084.7 7,839.8 8,072.5 97.1 -138.1 -1.7
113 Property Taxes 16.0 162.2 25.1 21.7 140.3 179.0 78.4 -21.8 -13.5
114 Sales Taxes 1,094.3 9,705.1 1,427.4 717.3 7,835.7 10,211.6 76.7 -1,869.4 -19.3
116 Other Taxes 145.9 1,091.5 364.9 319.7 1,865.8 1,245.9 149.8 774.3 70.9
117 Tax Penalties and Fines 29.9 199.8 65.7 65.4 337.4 262.9 128.4 137.6 68.9
12 Customs Duty, Import Taxes 2,325.0 14,283.0 2,594.5 1,841.6 12,671.8 15,699.4 80.7 -1,611.2 -11.3
13 Non Tax Revenue 1,178.9 10,459.8 1,564.8 1,390.7 8,519.4 11,756.5 72.5 -1,940.3 -18.6
131 Income from Capital Property 24.7 2,655.7 30.8 202.4 380.2 1,764.4 21.5 -2,275.5 -85.7
132 Sales of Goods and Services 478.6 3,104.2 438.3 278.4 2,563.1 4,733.3 54.2 -541.1 -17.4
133 Administrative Fees 577.4 4,184.3 1,002.8 695.8 4,900.7 4,699.2 104.3 716.3 17.1
134 Royalties 33.8 138.8 27.2 38.5 140.2 141.3 99.2 1.4 1.0
135 Non Tax Fines and Penalties 59.7 277.1 41.0 34.6 229.4 324.0 70.8 -47.7 -17.2
136 Extractive Industry 4.7 99.6 24.8 141.0 305.8 94.3 324.3 206.3 207.2
14 Miscellaneous Revenue 60.0 280.0 211.4 1,907.2 2,122.1 661.6 320.7 1,842.1 657.9
17 Social Contributions 289.5 1,509.2 291.9 162.1 1,467.0 1,695.3 86.5 -42.2 -2.8

GRANTS 13,702.0 68,097.0 17,669.4 2,686.5 71,496.2 3,399.2 4.8


191-2 Foreign Governments 11,669.8 55,856.5 14,258.8 0.0 57,023.5 1,167.0 2.0
193-4 International Organisation 2,032.2 12,230.1 3,410.6 2,686.5 14,472.8 2,242.6 15.5
195-6 Other Government Units 0.0 10.5 0.0 0.0 0.0 -10.5 N/A

TOTAL OPERATING BUDGET REVENUE 19,058.4 103,595.5 23,251.4 8,327.0 104,989.9 1,394.5 1.3
Domestic Revenues 7,465.4 50,922.0 8,992.6 8,327.0 47,966.5 55,350.0 86.7 -2,955.5 -6.2
as percentage of total 49.2 49.2 38.7 100.0 45.7
External Grant Support 11,593.0 52,673.5 14,258.8 0.0 57,023.5 4,350.0 7.6
as percentage of total 50.8 50.8 61.3 0.0 54.3
Source: FPD using AFMIS data downloaded on the 4 August 2013

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Jaw - 6 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 7,466.3 50,928.2 9,005.0 8,327.8 47,986.9 55,350.0 86.7 -2,941.3 -5.8

01 Kabul 119.8 1,001.6 212.7 219.0 1,119.2 1,248.1 89.7 117.6 11.7
02 Kapisa 10.3 42.3 8.9 13.8 47.1 56.8 82.9 4.8 11.4
03 Parwan 16.5 75.9 14.9 18.2 76.4 106.7 71.6 0.5 0.7
04 Wardak 21.8 90.2 13.2 9.2 74.0 84.6 87.5 -16.2 -18.0
05 Logar 7.8 42.7 5.3 12.8 47.0 67.1 70.1 4.3 10.0
06 Nangarhar 808.2 5,393.6 1,038.1 933.4 5,604.3 5,425.5 103.3 210.7 3.9
07 Laghman 11.8 59.8 11.3 9.5 54.8 75.1 73.1 -4.9 -8.3
08 Pangsher 0.7 14.4 5.6 10.2 31.7 37.1 85.4 17.3 120.0
09 Baghlan 29.3 103.9 18.1 18.7 98.7 137.4 71.8 -5.2 -5.0
10 Bamyan 8.9 33.5 8.2 3.4 35.1 47.6 73.8 1.6 4.7
11 Ghazni 24.7 132.4 29.9 41.4 141.1 136.7 103.2 8.6 6.5
12 Paktika 8.5 51.4 21.6 13.6 53.5 70.3 76.1 2.1 4.0
13 Paktiya 52.7 296.7 73.1 41.1 331.9 281.0 118.1 35.1 11.8
14 Khost 68.3 492.5 86.8 112.9 469.6 668.2 70.3 -22.9 -4.7
15 Kunar 15.9 52.0 4.9 12.4 56.1 236.6 23.7 4.1 8.0
16 Nuristan 4.7 7.4 5.1 2.2 7.5 18.0 41.6 0.0 0.6
17 Badakhshan 39.9 106.0 20.3 43.8 118.1 136.9 86.3 12.1 11.4
18 Takhar 22.7 111.5 19.1 25.3 116.3 151.7 76.7 4.8 4.3
19 Kunduz 100.2 580.0 112.0 116.3 506.6 700.3 72.3 -73.4 -12.7
20 Samangan 10.7 44.9 15.3 8.6 48.6 51.6 94.2 3.8 8.4
21 Balkh 815.5 5,001.6 627.9 603.8 3,545.0 5,074.6 69.9 -1,456.6 -29.1
22 Saripul 6.7 36.2 7.2 8.0 36.9 40.5 91.2 0.8 2.1
23 Ghor 9.5 38.0 95.4 11.7 129.8 46.0 281.9 91.7 241.1
24 Dikondy 7.0 25.5 4.6 5.5 24.5 31.0 79.0 -1.1 -4.2
25 Uruzgan 6.1 16.3 6.3 2.3 19.4 33.7 57.5 3.1 19.1
26 Zabul 1.3 23.0 3.3 5.2 23.1 64.8 35.6 0.1 0.4
27 Kandahar 225.8 806.3 318.6 263.7 1,413.0 1,534.8 92.1 606.7 75.3
28 Jawzjan 25.5 109.8 18.9 29.1 109.7 114.7 95.6 0.0 0.0
29 Faryab 331.1 1,461.3 512.6 592.3 2,485.4 1,360.1 182.7 1,024.1 70.1
30 Helmand 38.8 196.1 38.6 53.2 236.1 315.3 74.9 40.0 20.4
31 Badghis 6.3 38.2 6.1 6.1 32.0 40.9 78.3 -6.1 -16.1
32 Herat 1,392.6 8,845.8 1,723.6 1,622.2 8,514.3 9,817.8 86.7 -331.5 -3.7
33 Farah 60.6 445.9 173.6 158.3 862.5 560.5 153.9 416.6 93.4
34 Nimroz 371.8 2,338.1 464.4 557.2 2,485.8 2,286.2 108.7 147.7 6.3
90 Central Ministries 2,784.1 22,813.3 3,279.4 2,743.5 19,031.7 24,291.7 78.3 -3,781.6 -16.6
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 4 August 2013

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 14,694.6 102,196.2 21,083.2 19,763.6 105,713.8 354,077.1 29.9 3,517.7 3.4
Operating Budget 11,336.5 75,362.2 15,369.5 14,122.2 82,049.6 196,327.0 41.8 6,687.4 8.9
Development Budget 3,358.1 26,834.0 5,713.7 5,641.4 23,664.3 157,750.1 15.0 -3,169.7 -11.8
2* TOTAL NET EXPENDITURES 14,681.1 102,040.1 21,079.5 19,759.8 105,688.9 3,648.8 3.6
Operating Budget 11,323.0 75,206.2 15,365.8 14,118.5 82,024.6 6,818.5 9.1
Development Budget 3,358.1 26,834.0 5,713.7 5,641.4 23,664.3 -3,169.7 -11.8

21 Compensation of Employees 8,948.1 59,900.1 10,713.0 10,478.0 63,107.3 143,669.7 43.9 3,207.3 5.4
Operating Budget 8,948.1 74,347.5 10,713.0 10,478.0 80,156.5 143,669.7 55.8 5,809.0 7.8
Development Budget 0.0 -14,447.4 0.0 0.0 -17,049.1 -2,601.7 18.0
22 Use of Goods and Services 3,830.7 21,594.5 4,937.0 5,563.5 22,344.7 111,205.2 20.1 750.2 3.5
Operating Budget -41.4 -142.8 -27.7 -22.5 -133.7 48,188.2 -0.3 9.1 -6.3
Development Budget 3,872.2 21,737.3 4,964.7 5,586.0 22,478.4 63,017.0 35.7 741.1 3.4
23 Interest 0.0 46.7 0.0 46.2 96.3 1,500.0 6.4 49.6 106.1
Operating Budget 18.7 140.8 4.8 26.8 135.5 1,500.0 9.0 -5.3 -3.7
Development Budget -18.7 -94.0 -4.8 19.4 -39.2 54.8 -58.3
24 Social Transfers 440.4 5,490.5 1,469.9 653.3 5,723.2 22,730.4 25.2 232.7 4.2
Operating Budget 0.0 46.7 0.0 46.2 96.3 22,730.4 0.4 49.6 106.1
Development Budget 440.4 5,443.8 1,469.9 607.2 5,626.9 183.1 3.4

25 Gross Acquisition of Nonfinancial Assets 1,475.4 15,164.3 3,963.3 3,022.6 14,442.2 84,534.2 17.1 -722.1 -4.8
Operating Budget 0.0 200.0 0.0 0.0 51.0 8,762.5 0.6 -149.0 -74.5
Development Budget 1,475.4 14,964.3 3,963.3 3,022.6 14,391.2 75,771.7 19.0 -573.1 -3.8
25* Net Acquisition of Nonfinancial Assets 1,461.9 15,008.2 3,959.6 3,018.8 14,417.3 -591.0 -3.9
Operating Budget 226.5 1,014.7 506.5 723.0 1,893.1 878.4 86.6
Development Budget 1,235.3 13,993.5 3,453.1 2,295.8 12,524.2 -1,469.4 -10.5

Memo RECURRENT EXPENDITURES (excludes 25) 13,219.2 87,031.9 17,119.9 16,741.0 91,271.6 4,239.8 4.9
Operating Budget 8,925.3 74,392.2 10,690.1 10,528.4 80,254.6 5,862.4 7.9
Development Budget 4,293.9 12,639.6 6,429.8 6,212.6 11,017.0 -1,622.6 -12.8
Source: FPD using AFMIS data downloaded on the 4 August 2013

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not
include contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 11,336.5 75,362.2 15,369.5 14,122.2 82,049.6 196,327.0 41.8 6,687.4 8.9
2* TOTAL NET EXPENDITURES 11,323.0 75,206.2 15,365.8 14,118.5 82,024.6 6,818.5 9.1

21 Compensation of Employees 8,948.1 74,347.5 10,713.0 10,478.0 80,156.5 143,669.7 55.8 5,809.0 7.8
of which operating budget 8,948.1 59,900.1 10,713.0 10,478.0 63,107.3 3,207.3 5.4
211-3 Wages and Salaries 8,874.1 59,900.1 10,618.5 10,187.2 63,107.3 3,207.3 5.4
214-5 Social Benefits 0.0 113.5 337.2 354.0 146.3 32.8 28.9
219 Return of Salaries 74.0 442.9 94.4 290.7 793.1 350.1 79.1

22 Use of Goods and Services -41.4 -142.8 -27.7 -22.5 -133.7 48,188.2 -0.3 9.1 -6.3
of which operating budget 1,721.5 8,910.1 2,680.2 2,221.7 11,229.6 2,319.4 26.0
221 Travel 1,721.5 8,910.1 2,680.2 2,221.7 11,229.6 2,319.4 26.0
222 Communications 295.3 761.9 154.8 129.0 777.6 15.7 2.1
223 Contracted Services 0.0 0.0 270.7 344.0 1,017.4 1,017.4 N/A
224 Repairs and Maintenance 44.0 295.5 270.2 62.8 509.0 213.6 72.3
225 Utilities 74.5 363.0 418.5 544.7 2,077.9 1714.9 472.4
226 Fuel 662.2 2,970.3 245.7 201.9 1,012.4 -1,957.9 -65.9
227-9 Other Use of Goods and Services 254.4 1,539.2 349.2 355.5 2,028.8 489.6 31.8

23 Interest 18.7 140.8 4.8 26.8 135.5 1,500.0 9.0 -5.3 -3.7

24 Social Transfers 0.0 46.7 0.0 46.2 96.3 22,730.4 0.4 49.6 106.1
242 Subsidies 440.4 5,490.5 1,469.9 653.3 5,723.2 232.7 4.2
243-6 Grants to Government Units & Other organisations 0.0 1,000.0 250.0 0.0 250.0 -750.0 -75.0
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 N/A
248-9 Other Social Transfers 430.9 4,146.8 1,101.4 641.0 5,274.7 1,127.9 27.2

25 Gross Acquisition of Nonfinancial Assets 0.0 200.0 0.0 0.0 51.0 8,762.5 0.6 -149.0 -74.5
of which operating budget 226.5 1,014.7 506.5 723.0 1,893.1 878.4 86.6
25* Net Acquisition of Nonfinancial Assets 226.5 1,014.7 506.5 723.0 1,893.1 878.4 86.6
150 Sale of Land and Buildings 213.0 858.7 502.8 719.2 1,868.1 1,009.5 117.6
251 Buildings and Structures -13.5 -156.1 -3.7 -3.8 -25.0 131.1 -84.0
252 Machinery / Equipment (>50,000) 62.5 195.7 122.8 381.1 824.4 628.7 321.2
257 Valuables 151.1 776.5 361.0 255.7 951.6 175.1 22.6
258 Land 10.0 11.1 0.0 0.0 0.7 -10.4 -93.6
259 Capital Advance Payments 1.6 25.8 20.1 85.2 109.3 83.5 324.0

Memo RECURRENT EXPENDITURES (excludes 25) 8,925.3 74,392.2 # 10,690.1 10,528.4 80,254.6 5,862.4 7.9

Source: FPD using AFMIS data downloaded on the 4 August 2013

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include contingency reserves
not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

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Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 14,691.0 102,168.9 21,075.8 19,758.8 105,682.4 354,012.9 354,077.1 29.8% 3,513.5 3.4
Operating Budget 11,332.9 75,271.3 15,362.1 14,117.4 82,018.2 196,327.0 196,327.0 41.8% 6,746.8 9.0
Development Budget 3,358.1 26,897.5 5,713.7 5,641.4 23,664.3 157,685.9 157,750.1 15.0% -3,233.3 -12.0
Security 6,879.6 47,164.0 9,238.4 8,516.8 51,415.3 152,336.2 174,909.0 29.4% 4,251.2 9.0
Operating Budget 6,863.5 46,928.8 9,191.8 8,463.6 51,265.2 113,091.1 135,663.9 37.8% 4,336.4 9.2
Development Budget 16.0 235.2 46.5 53.3 150.0 39,245.1 39,245.1 0.4% -85.2 -36.2

Total Governance, Rule of Law and Human Rights 1,008.4 5,639.9 1,267.5 956.8 5,701.3 15,040.7 16,235.6 35.1% 61.3 1.1
Operating Budget 894.7 5,192.0 1,050.8 852.1 5,104.7 11,177.5 12,372.4 41.3% -87.3 -1.7
Development Budget 113.7 447.9 216.7 104.8 596.5 3,863.2 3,863.2 15.4% 148.6 33.2

Total Infrastructure and Natural Resources 1,654.9 14,555.6 2,087.8 1,887.8 8,431.1 50,126.0 51,763.7 16.3% -6,124.5 -42.1
Operating Budget 398.4 1,720.1 363.6 386.1 2,061.8 3,232.7 4,870.4 42.3% 341.7 19.9
Development Budget 1,256.5 12,835.6 1,724.2 1,501.7 6,369.4 46,893.4 46,893.4 13.6% -6,466.2 -50.4
Total Education 2,615.8 15,137.5 3,347.3 3,807.1 16,237.9 53,485.3 53,953.6 30.1% 1,100.4 7.3
Operating Budget 2,123.0 13,352.4 2,595.5 2,752.3 13,366.1 34,049.8 34,518.0 38.7% 13.8 0.1
Development Budget 492.9 1,785.1 751.9 1,054.8 2,871.8 19,435.5 19,435.5 14.8% 1,086.6 60.9
Total Health 485.5 3,498.7 861.3 1,179.8 3,861.1 13,141.8 13,255.2 29.1% 362.4 10.4
Operating Budget 184.0 1,010.0 254.6 216.4 1,164.8 3,395.9 3,509.2 33.2% 154.8 15.3
Development Budget 301.5 2,488.7 606.7 963.4 2,696.4 9,746.0 9,746.0 27.7% 207.6 8.3

Total Agriculture and Rural Development 853.6 8,261.1 2,449.1 1,439.9 10,256.1 28,282.0 28,671.5 35.8% 1,995.0 24.1
Operating Budget 126.6 828.6 347.9 147.3 1,037.3 2,036.5 2,426.0 42.8% 208.7 25.2
Development Budget 726.9 7,432.5 2,101.2 1,292.6 9,218.8 26,245.6 26,245.6 35.1% 1,786.3 24.0
Total Social Protection 677.6 5,401.3 1,390.1 957.1 6,568.1 3,435.4 11,196.5 58.7% 1,166.8 21.6
Operating Budget 558.8 5,001.5 1,340.6 845.6 6,270.3 2,325.6 10,086.6 62.2% 1,268.8 25.4
Development Budget 118.8 399.8 49.5 111.5 297.8 1,109.9 1,109.9 26.8% -102.0 -25.5

Total Economic Governance and Private Sector


Development 511.9 2,500.7 434.3 1,013.4 3,207.7 8,801.7 11,613.9 27.6% 707.1 28.3
Operating Budget 183.8 1,238.0 217.3 454.1 1,747.9 2,787.7 5,599.9 31.2% 509.8 41.2
Development Budget 328.0 1,262.7 217.0 559.3 1,459.9 6,014.1 6,014.1 24.3% 197.2 15.6
Total Unclassified 3.7 10.0 0.0 0.0 3.7 29,363.6 64.2 N/A -6.3 -62.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 0.0% 0.0 N/A
Development Budget 3.7 10.0 0.0 0.0 3.7 5,133.2 64.2 5.8% -6.3 -62.6
Source: FPD using AFMIS data downloaded on the 4 August 2013

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 3,101.2 20,041.8 3,610 3,411.6 19,806.1 59,602.4 70,527.7 28.1 -235.7 -1.2
Operating Budget 3,087.7 20,006.0 3,592 3,387.2 19,729.2 42,667.7 53,593.0 36.8 -276.8 -1.4
Development Budget 13.5 35.8 18.2 24.4 76.9 16,934.7 16,934.7 0.5 41.1 114.6
Ministry of Defence 3,500.9 21,917.2 5,228.3 4,749.9 24,655.1 78,603.9 89,893.6 27.4 2,738.0 12.5
Operating Budget 3,498.3 21,911.7 5,228.3 4,749.9 24,652.8 57,107.5 68,397.2 36.0 2,741.2 12.5
Development Budget 2.6 5.5 0.0 0.0 2.3 21,496.4 21,496.4 0.0 -3.2 -58.5
Ministry of Foreign Affairs 196.7 1,378.3 303.6 133.8 1,467.6 3,117.4 3,311.1 44.3 89.3 6.5
Operating Budget 196.7 1,197.6 275.8 133.8 1,439.9 2,650.0 2,843.7 50.6 242.3 20.2
Development Budget 0.0 180.7 27.8 0.0 27.8 467.4 467.4 5.9 -153.0 -84.6
Presidential Protective Service 80.8 504.5 96.3 86.7 567.0 1,091.5 1,255.7 45.2 62.5 12.4
Operating Budget 80.8 499.9 95.8 83.3 553.3 873.1 1,037.3 53.3 53.4 10.7
Development Budget 0.0 4.6 0.6 3.4 13.8 218.4 218.4 6.3 9.1 197.8
General Directorate of National Security 0.0 3,322.2 0.0 134.8 4,919.4 9,921.0 9,921.0 49.6 1,597.2 48.1
Operating Budget 0.0 3,313.7 0.0 109.4 4,890.1 9,792.7 9,792.7 49.9 1,576.4 47.6
Development Budget 0.0 8.5 0.0 25.4 29.3 128.3 128.3 22.8 20.8 243.8
Total Security 6879.6 47164.0 9238.4 8516.8 51415.3 152336.2 174909.0 29.4 4251.2 9.0
Operating Budget 6863.5 46928.8 9191.8 8463.6 51265.2 113091.1 135663.9 37.8 4336.4 9.2
Development Budget 16.0 235.2 46.5 53.3 150.0 39245.1 39245.1 0.4 -85.2 -36.2
Presidents Office 150.7 820.6 198.5 139.5 837.3 2,188.1 2,308.2 36.3 16.7 2.0
Operating Budget 145.6 741.8 158.7 134.0 792.0 1,717.3 1,837.4 43.1 50.2 6.8
Development Budget 5.1 78.8 39.8 5.5 45.3 470.9 470.9 9.6 -33.4 -42.5
National Assembly Meshanro Jirga 42.0 245.9 64.4 35.2 277.3 657.4 657.5 42.2 31.4 12.8
Operating Budget 42.0 241.2 47.0 35.2 237.9 530.9 530.9 44.8 -3.3 -1.4
Development Budget 0.0 4.7 17.3 0.0 39.5 126.5 126.5 31.2 34.8 739.7
National Assembly Wolesi Jirga 97.8 587.0 107.6 116.4 634.3 1,251.1 1,260.3 50.3 47.4 8.1
Operating Budget 97.8 587.0 107.6 116.4 634.3 1,222.6 1,231.8 51.5 47.4 8.1
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 28.5 0.0 0.0 N/A
Supreme Court 49.3 657.1 125.0 52.9 687.8 1,609.0 1,621.8 42.4 30.8 4.7
Operating Budget 49.0 623.6 115.3 32.6 635.6 1,319.8 1,332.6 47.7 12.0 1.9
Development Budget 0.3 33.5 9.7 20.3 52.3 289.2 289.2 18.1 18.8 56.1
Ministry of Justice 34.9 262.7 56.7 51.4 266.2 1,025.7 1,044.0 25.5 3.5 1.3
Operating Budget 34.1 236.9 53.0 49.6 254.0 606.4 624.7 40.7 17.1 7.2
Development Budget 0.8 25.8 3.7 1.9 12.2 419.3 419.3 2.9 -13.6 -52.8
Administrative Affairs 199.3 942.6 215.2 72.8 668.1 977.0 1,866.1 35.8 -274.5 -29.1
Operating Budget 191.8 927.7 215.2 72.8 654.8 724.4 1,613.4 40.6 -273.0 -29.4
Development Budget 7.5 14.9 0.0 0.0 13.3 252.6 252.6 5.3 -1.5 -10.2
Ministry of State and Parliamentart Affairs 10.7 49.0 10.1 9.4 51.4 114.9 132.0 38.9 2.4 4.8
Operating Budget 10.7 49.0 10.1 9.4 51.4 88.9 106.0 48.5 2.4 4.8
Development Budget 0.0 0.0 0.0 0.0 0.0 26.0 26.0 0.0 0.0 N/A
Ministry of Haj and Religious Affairs 47.8 238.8 62.8 46.7 263.2 997.5 1,026.5 25.6 24.3 10.2
Operating Budget 35.7 223.2 55.0 39.9 233.0 742.7 771.8 30.2 9.8 4.4
Development Budget 12.1 15.6 7.7 6.8 30.1 254.7 254.7 11.8 14.5 93.1
Attorney General 70.0 433.9 82.3 76.3 461.6 1,234.8 1,245.3 37.1 27.6 6.4
Operating Budget 67.1 427.1 81.2 75.1 451.7 1,017.1 1,027.6 44.0 24.5 5.7
Development Budget 2.9 6.8 1.1 1.2 9.9 217.7 217.7 4.5 3.1 45.5
Election Commission 6.2 45.1 9.3 10.6 50.9 146.2 146.7 34.7 5.8 12.9
Operating Budget 6.2 45.1 9.3 8.4 45.9 127.0 127.6 36.0 0.9 1.9
Development Budget 0.0 0.0 0.0 2.2 4.9 19.1 19.1 25.9 4.9 N/A
IARCSC 50.2 264.9 90.1 51.8 296.5 819.3 831.8 35.6 31.6 11.9
Operating Budget 27.5 140.0 27.0 24.7 139.7 321.9 334.3 41.8 -0.3 -0.2
Development Budget 22.7 124.9 63.1 27.0 156.8 497.4 497.4 31.5 31.9 25.5
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 9.5 57.2 30.8 9.9 82.3 163.8 170.3 48.3 25.1 43.8
Operating Budget 9.5 57.2 8.8 9.9 60.2 133.0 139.6 43.1 3.0 5.3
Development Budget 0.0 0.0 22.1 0.0 22.1 30.7 30.7 71.7 22.1 N/A
Independent Directorate of Local Governance 239.9 1,035.2 214.7 283.9 1,124.4 3,773.7 3,836.6 29.3 89.2 8.6
Operating Budget 177.7 892.2 162.6 244.1 914.3 2,543.4 2,606.3 35.1 22.0 2.5
Development Budget 62.2 143.0 52.1 39.9 210.1 1,230.3 1,230.3 17.1 67.1 46.9
0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1008.4 5639.9 1267.5 956.8 5701.3 15,040.7 16,235.6 35.1 61.3 1.1
Operating Budget 894.7 5192.0 1050.8 852.1 5104.7 11,177.5 12,372.4 41.3 -87.3 -1.7
Development Budget 113.7 447.9 216.7 104.8 596.5 3,863.2 3,863.2 15.4 148.6 33.2
Source: FPD using AFMIS data downloaded on the 4 August 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Works 767.6 9,648.3 1,098.0 911.7 4,111.9 23,584.5 25,062.1 16.4 -5,536.4 -57.4
Operating Budget 217.1 642.8 145.0 185.4 922.9 533.7 2,011.3 45.9 280.1 43.6
Development Budget 550.5 9,005.5 953.0 726.3 3,189.0 23,050.8 23,050.8 13.8 -5,816.5 -64.6
Ministry of Transport and Aviation 136.6 711.6 247.6 116.5 528.8 2,358.7 2,390.6 22.1 -182.8 -25.7
Operating Budget 44.1 258.1 43.1 34.4 220.3 536.5 568.4 38.8 -37.9 -14.7
Development Budget 92.5 453.5 204.5 82.1 308.5 1,822.2 1,822.2 16.9 -144.9 -32.0
Ministry of Communication 43.9 276.1 43.5 58.5 287.8 2,968.1 2,975.2 9.7 11.7 4.3
Operating Budget 31.9 223.0 36.2 41.8 214.5 503.5 510.6 42.0 -8.4 -3.8
Development Budget 12.0 53.1 7.4 16.7 73.3 2,464.6 2,464.6 3.0 20.2 38.0
Ministry of Energy and Water 390.1 1,580.9 347.4 385.7 1,628.5 12,541.9 12,625.3 12.9 47.6 3.0
Operating Budget 39.6 177.8 41.6 42.3 218.9 545.0 628.4 34.8 41.1 23.1
Development Budget 350.5 1,403.1 305.7 343.4 1,409.6 11,996.9 11,996.9 11.7 6.6 0.5
Water Supply and Canalization Corporation 65.7 93.8 7.7 26.3 36.2 513.1 513.1 7.1 -57.5 -61.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 65.7 93.8 7.7 26.3 36.2 513.1 513.1 7.1 -57.5 -61.4
Da Brishna Shirkat 13.7 342.2 133.5 43.1 330.2 179.6 179.6 183.8 -12.0 -3.5
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 13.7 342.2 133.5 43.1 330.2 179.6 179.6 183.8 -12.0 -3.5
Ministry of Urban Development 49.3 659.5 40.3 41.7 407.0 1,445.4 1,458.5 27.9 -252.4 -38.3
Operating Budget 11.2 74.5 16.8 21.5 100.3 249.5 262.6 38.2 25.8 34.6
Development Budget 38.1 585.0 23.6 20.2 306.8 1,195.9 1,195.9 25.7 -278.2 -47.6
Independent Board of new Kabul 18.8 63.0 6.0 14.5 71.7 69.6 69.6 103.0 8.7 13.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 18.8 63.0 6.0 14.5 71.7 69.6 69.6 103.0 8.7 13.8
Ministry of Mines and Industries 122.4 900.7 94.3 208.3 685.3 2,334.8 2,348.8 29.2 -215.4 -23.9
Operating Budget 31.1 200.0 51.6 38.3 232.4 511.0 525.0 44.3 32.4 16.2
Development Budget 91.2 700.7 42.8 169.9 453.0 1,823.8 1,823.8 24.8 -247.8 -35.4
Geodesy and Cartography Office 8.5 59.6 12.3 9.4 60.4 2,234.3 2,234.5 2.7 0.7 1.2
Operating Budget 8.5 59.6 11.7 8.8 59.2 147.3 147.5 40.1 -0.5 -0.8
Development Budget 0.0 0.0 0.6 0.6 1.2 2,087.0 2,087.0 0.1 1.2 N/A
Directorate of Environment 27.0 89.4 15.1 11.0 80.3 288.8 296.2 27.1 -9.1 -10.2
Operating Budget 12.6 73.6 15.1 11.0 80.3 170.0 177.5 45.2 6.7 9.1
Development Budget 14.4 15.8 0.0 0.0 0.0 118.8 118.8 0.0 -15.8 -100.0
Afghanistan High Atomic Energy Commission 2.2 10.6 2.5 2.6 13.1 36.3 39.2 33.3 2.4 22.8
Operating Budget 2.2 10.6 2.5 2.6 13.1 36.3 39.2 33.3 2.4 22.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Provincial Muncipalities 9.2 0.0 39.5 58.6 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 9.2 0.0 39.5 58.6 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 0.0 120.0 0.0 0.0 189.9 1,570.9 1,570.9 12.1 69.9 58.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 120.0 0.0 0.0 189.9 1,570.9 1,570.9 12.1 69.9 58.2
Total Infrastructure and Natural Resources 1654.9 14555.6 2087.8 1887.8 8431.1 50,126.0 51,763.7 16.3 -6124.5 -42.1
Operating Budget 398.4 1720.1 363.6 386.1 2061.8 3,232.7 4,870.4 42.3 341.7 19.9
Development Budget 1256.5 12835.6 1724.2 1501.7 6369.4 46,893.4 46,893.4 13.6 -6466.2 -50.4
Ministry of Education 2,273.7 13,085.9 2,885.2 3,280.5 14,076.4 44,127.3 44,482.1 31.6 990.5 7.6
Operating Budget 1,882.8 11,666.1 2,246.9 2,395.8 11,690.2 29,592.0 29,946.8 39.0 24.0 0.2
Development Budget 390.9 1,419.8 638.3 884.7 2,386.3 14,535.3 14,535.3 16.4 966.5 68.1
Ministry of Higher Education 257.2 1,472.8 317.6 367.8 1,515.1 6,997.1 7,056.0 21.5 42.3 2.9
Operating Budget 171.7 1,184.3 230.9 242.8 1,127.5 3,190.8 3,249.7 34.7 -56.8 -4.8
Development Budget 85.4 288.5 86.7 125.0 387.6 3,806.3 3,806.3 10.2 99.1 34.4
Ministry of Information and Culture 49.3 329.0 67.3 95.6 417.6 1,353.8 1,398.7 29.9 88.6 26.9
Operating Budget 47.7 303.5 56.0 69.9 363.8 837.0 881.9 41.2 60.2 19.9
Development Budget 1.6 25.5 11.3 25.7 53.9 516.8 516.8 10.4 28.4 111.0
Science Academy 10.9 88.5 14.8 21.7 104.4 192.5 193.9 53.8 15.9 18.0
Operating Budget 10.9 82.9 14.3 21.6 94.7 156.0 157.5 60.2 11.8 14.3
Development Budget 0.0 5.6 0.5 0.1 9.6 36.4 36.4 26.4 4.0 72.3
National Olympic Committee 24.7 161.3 62.4 41.5 124.4 814.6 822.8 15.1 -36.9 -22.9
Operating Budget 9.8 115.6 47.3 22.3 90.0 274.0 282.2 31.9 -25.6 -22.1
Development Budget 14.9 45.7 15.1 19.3 34.4 540.6 540.6 6.4 -11.4 -24.8
Total Education 2615.8 15137.5 3347.3 3807.1 16237.9 53,485.3 53,953.6 30.1 1100.4 7.3
Operating Budget 2123.0 13352.4 2595.5 2752.3 13366.1 34,049.8 34,518.0 38.7 13.8 0.1
Development Budget 492.9 1785.1 751.9 1054.8 2871.8 19,435.5 19,435.5 14.8 1086.6 60.9
Ministry of Agriculture 268.2 2,176.3 589.9 296.7 2,075.6 7,899.0 8,175.2 25.4 -100.7 -4.6
Operating Budget 81.6 517.7 294.7 89.9 728.5 1,291.5 1,567.7 46.5 210.8 40.7
Development Budget 186.5 1,658.6 295.2 206.8 1,347.1 6,607.5 6,607.5 20.4 -311.5 -18.8
Ministry of Counter Narcotics 48.9 183.3 62.5 106.5 339.8 864.0 871.5 39.0 156.5 85.4
Operating Budget 11.5 64.2 9.5 12.8 71.2 140.8 148.2 48.0 7.0 10.9
Development Budget 37.5 119.0 53.0 93.7 268.5 723.2 723.2 37.1 149.5 125.6
Ministry of Rural Rehabilitation and Development 536.4 5,901.5 1,796.8 1,036.7 7,840.7 19,519.0 19,624.9 40.0 1,939.3 32.9
Operating Budget 33.5 246.6 43.7 44.6 237.5 604.1 710.0 33.5 -9.1 -3.7
Development Budget 502.9 5,654.9 1,753.1 992.1 7,603.2 18,914.9 18,914.9 40.2 1,948.3 34.5
Total Agriculture and Rural Development 853.6 8261.1 2449.1 1439.9 10256.1 28,282.0 28,671.5 35.8 1995.0 24.1
Operating Budget 126.6 828.6 347.9 147.3 1037.3 2,036.5 2,426.0 42.8 208.7 25.2
Development Budget 726.9 7432.5 2101.2 1292.6 9218.8 26,245.6 26,245.6 35.1 1786.3 24.0
Source: FPD using AFMIS data downloaded on the 4 August 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Health 485.5 3,498.7 861.3 1,179.8 3,861.1 13,141.8 13,255.2 29.1 362.4 10.4
Operating Budget 184.0 1,010.0 254.6 216.4 1,164.8 3,395.9 3,509.2 33.2 154.8 15.3
Development Budget 301.5 2,488.7 606.7 963.4 2,696.4 9,746.0 9,746.0 27.7 207.6 8.3
Total Health 485.5 3498.7 861.3 1179.8 3861.1 13,141.8 13,255.2 29.1 362.4 10.4
Operating Budget 184.0 1010.0 254.6 216.4 1164.8 3,395.9 3,509.2 33.2 154.8 15.3
Development Budget 301.5 2488.7 606.7 963.4 2696.4 9,746.0 9,746.0 27.7 207.6 8.3
Ministry of Frontiers and Tribal Affairs 31.7 181.5 33.1 54.9 155.5 599.5 620.1 25.1 -26.0 -14.3
Operating Budget 29.9 171.3 33.1 39.8 137.5 402.4 423.1 32.5 -33.8 -19.7
Development Budget 1.8 10.2 0.0 15.0 18.0 197.1 197.1 9.1 7.8 76.4
Ministry of Martyrs, Disabled and Social Affairs 589.5 4,916.9 1,256.9 855.7 6,107.8 2,100.5 9,766.2 62.5 1,190.9 24.2
Operating Budget 497.1 4,636.8 1,221.8 767.2 5,872.1 1,385.8 9,051.5 64.9 1,235.3 26.6
Development Budget 92.4 280.1 35.1 88.5 235.7 714.7 714.7 33.0 -44.4 -15.8
Ministry of Refugees and Repatriates 13.8 124.8 63.1 15.4 137.4 246.2 303.6 45.2 12.6 10.1
Operating Budget 9.1 75.1 59.8 15.4 131.3 205.2 262.7 50.0 56.2 74.9
Development Budget 4.7 49.7 3.3 0.0 6.1 40.9 40.9 14.9 -43.6 -87.8
Ministry of Women Affairs 30.0 118.3 23.2 14.7 95.0 226.1 240.6 39.5 -23.3 -19.7
Operating Budget 15.0 69.8 15.9 12.7 79.8 188.8 203.3 39.3 10.0 14.3
Development Budget 14.9 48.5 7.3 2.0 15.2 37.3 37.3 40.8 -33.3 -68.7
Office of Disaster Preparedness 10.5 39.9 10.5 7.2 34.8 163.8 163.8 21.2 -5.1 -12.7
Operating Budget 5.4 31.9 6.7 7.2 31.0 97.8 97.8 31.7 -0.9 -2.9
Development Budget 5.1 7.9 3.8 0.0 3.8 66.1 66.1 5.8 -4.1 -52.0
Directorate of Kochis 2.3 19.9 3.4 9.2 37.6 99.4 102.1 36.8 17.7 88.8
Operating Budget 2.3 16.6 3.4 3.3 18.7 45.6 48.3 38.6 2.1 12.4
Development Budget 0.0 3.3 0.0 5.9 19.0 53.8 53.8 35.2 15.6 471.5
Total Social Protection 677.6 5401.3 1390.1 957.1 6568.1 3,435.4 11,196.5 58.7 1166.8 21.6
Operating Budget 558.8 5001.5 1340.6 845.6 6270.3 2,325.6 10,086.6 62.2 1268.8 25.4
Development Budget 118.8 399.8 49.5 111.5 297.8 1,109.9 1,109.9 -102.0 -25.5
Ministry of Finance 405.5 1,852.0 260.2 881.6 2,420.9 6,280.6 9,054.2 26.7 568.9 30.7
Operating Budget 134.5 963.0 139.3 390.0 1,346.3 1,836.0 4,609.6 29.2 383.3 39.8
Development Budget 271.1 889.0 121.0 491.7 1,074.6 4,444.6 4,444.6 24.2 185.5 20.9
Ministry of Commerce 28.1 185.7 33.1 31.9 248.0 795.5 817.6 30.3 62.4 33.6
Operating Budget 19.8 137.6 27.7 25.4 173.9 367.0 389.1 44.7 36.4 26.4
Development Budget 8.3 48.1 5.4 6.5 74.1 428.5 428.5 17.3 26.0 54.1
Ministry of Economy 24.6 255.5 49.1 35.1 249.0 657.2 661.4 37.6 -6.5 -2.6
Operating Budget 13.4 91.9 20.4 14.7 93.7 252.4 256.6 36.5 1.8 2.0
Development Budget 11.3 163.6 28.7 20.4 155.3 404.8 404.8 38.4 -8.3 -5.1
Control and Audit Office 33.7 94.7 15.4 43.7 131.6 526.8 533.6 24.7 36.9 38.9
Operating Budget 2.5 31.8 12.5 9.8 54.1 120.0 126.8 42.7 22.3 70.0
Development Budget 31.2 62.9 2.9 33.9 77.6 406.8 406.8 19.1 14.6 23.2
Central Statistics Office 15.5 75.6 72.6 18.0 138.2 295.0 297.0 46.5 62.6 82.8
Operating Budget 9.2 9.2 13.6 11.2 59.9 142.0 144.0 41.6 50.6 547.8
Development Budget 6.2 66.4 59.0 6.8 78.4 153.0 153.0 51.2 12.0 18.1
Afghanistan National Standard Authority 4.5 37.1 3.8 3.1 19.9 246.6 250.2 8.0 -17.1 -46.2
Operating Budget 4.5 4.5 3.8 3.1 19.9 70.3 73.8 27.0 15.5 347.2
Development Budget 0.0 32.6 0.0 0.0 0.0 176.3 176.3 0.0 -32.6 -100.0
Total Economic Governance and Private Sector Development 511.9 2500.7 434.3 1013.4 3207.7 8,801.7 11,613.9 27.6 707.1 28.3
Operating Budget 183.8 1238.0 217.3 454.1 1747.9 2,787.7 5,599.9 31.2 509.8 41.2
Development Budget 328.0 1262.7 217.0 559.3 1459.9 6,014.1 6,014.1 24.3 197.2 15.6
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
Micro Finance Investment Support Facility for Afghanistan 0.0 4.2 0.0 0.0 0.0 262.9 0.0 N/A -4.2 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 4.2 0.0 0.0 0.0 262.9 0.0 N/A -4.2 -100.0
Afghanistan Independent Human Rights Commission 3.7 5.8 0.0 0.0 3.7 0.0 64.2 5.8 -2.1 -35.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 3.7 5.8 0.0 0.0 3.7 0.0 64.2 5.8 -2.1 -35.7
Unallocated Reserves 3.7 5.8 0.0 0.0 3.7 0.0 0.0 N/A -2.1 -35.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 3.7 5.8 0.0 0.0 3.7 0.0 0.0 N/A -2.1 -35.7
Unspecified 0.0 0.0 0.0 0.0 0.0 29,048.7 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,818.3 0.0 N/A 0.0 N/A
Total unallocated 3.7 10.0 0.0 0.0 3.7 29,048.7 64.2 N/A -6.3 -62.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 3.7 10.0 0.0 0.0 3.7 5,133.2 64.2
25 TOTAL GROSS EXPENDITURES 14,691.0 102,168.9 21,075.8 19,758.8 105,682.4 354,012.9 354,077.1 29.8 3,513.5 3.4
Operating Budget 11,332.9 75,271.3 15,362.1 14,117.4 82,018.2 196,327.0 196,327.0 41.8 6,746.8 9.0
Development Budget 3,358.1 26,897.5 5,713.7 5,641.4 23,664.3 157,685.9 157,750.1 15.0 -3,233.3 -12.0
Source: FPD using AFMIS data downloaded on the 4 August 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 14,681.1 102,040.1 21,079.5 19,759.8 105,688.9 3,648.8 3.6

150 Sale of Land and Buildings 13.5 156.1 3.7 3.8 25.0 -131.1 -84.0

2+150 TOTAL GROSS EXPENDITURE 14,694.6 102,196.2 21,083.2 19,763.6 105,713.8 3,517.7 3.4
RECURRENT EXPENDITURE 13,219.2 87,031.9 17,119.9 16,741.0 91,271.6 4,239.8 4.9
CAPITAL EXPENDITURE 1,475.4 15,164.3 3,963.3 3,022.6 14,442.2 -722.1 -4.8

701 General Public Services 2,192.6 12,032.9 2,486.1 2,659.2 12,781.2 748.2 6.2
Recurrent Expenditure 1,963.3 11,429.7 2,282.5 2,214.4 11,905.0 475.3 4.2
Capital Expenditure 229.3 603.2 203.6 444.8 876.1 272.9 45.2
702 Defence 2,813.5 20,619.8 4,373.2 4,057.1 25,112.2 4,492.3 21.8
Recurrent Expenditure 2,706.0 20,222.6 4,003.4 3,590.7 23,786.4 3,563.8 17.6
Capital Expenditure 107.5 397.2 369.8 466.4 1,325.8 928.6 233.8
703 Public Order and Safety 3,326.8 22,051.2 4,087.2 3,775.7 22,021.7 -29.5 -0.1
Recurrent Expenditure 3,249.7 21,190.3 3,861.1 3,586.5 21,218.2 27.8 0.1
Capital Expenditure 77.1 860.9 226.1 189.2 803.5 -57.4 -6.7
704 Economic Affairs 2,502.9 22,743.1 4,498.1 3,362.3 18,930.3 -3,812.9 -16.8
Recurrent Expenditure 1,753.0 10,942.6 1,930.7 1,891.6 8,997.3 -1,945.2 -17.8
Capital Expenditure 749.9 11,800.6 2,567.5 1,470.6 9,932.9 -1867.7 -15.8
705 Environmental Protection 23.6 70.0 11.7 9.6 56.4 -13.7 -19.5
Recurrent Expenditure 9.1 54.2 11.7 9.4 56.1 1.9 3.4
Capital Expenditure 14.4 15.8 0.0 0.2 0.3 -15.5 -98.1
706 Housing and Communal Ammenities 54.4 644.5 34.3 36.1 392.7 -251.7 -39.1
Recurrent Expenditure 28.9 172.2 34.1 35.8 142.6 -29.6 -17.2
Capital Expenditure 25.5 472.3 0.2 0.2 250.1 -222.2 -47.0
707 Health 496.3 3,560.9 870.1 1,197.3 3,935.3 374.4 10.5
Recurrent Expenditure 482.1 3,440.2 836.2 1,193.5 3,861.2 421.1 12.2
Capital Expenditure 14.2 120.7 33.9 3.8 74.1 -46.7 -38.6
708 Recreation, Culture and Religion 141.7 1,017.5 225.9 187.7 899.2 -118.3 -11.6
Recurrent Expenditure 113.8 739.6 184.6 138.5 774.7 35.1 4.7
Capital Expenditure 27.8 277.9 41.3 49.2 124.5 -153.4 -55.2
709 Education 2,592.7 16,374.5 3,242.8 3,705.0 15,794.3 -580.2 -3.5
Recurrent Expenditure 2,386.2 15,862.7 2,740.6 3,314.2 14,787.8 -1,074.9 -6.8
Capital Expenditure 206.5 511.8 502.2 390.8 1,006.5 494.7 96.7
710 Social Protection 550.1 3,081.7 1,253.7 773.5 5,790.6 2,708.9 87.9
Recurrent Expenditure 527.0 2,977.8 1,235.0 766.3 5,742.3 2,764.5 92.8
Capital Expenditure 23.1 103.9 18.7 7.2 48.4 -55.6 -53.5
Source: FPD using AFMIS data downloaded on the 4 August 2013

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Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1391 1391 1392 1392 1392


Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 1,461.9 15,008.2 3,959.6 3,018.8 14,417.3 -591.0 -3.9
Land and Buildings 1,069.8 10,172.0 1,543.2 2,244.1 6,611.2 -3,560.8 -35.0
251/8 Purchase of Land and Buildings 1,083.3 10,328.1 1,546.9 2,247.9 6,636.2 -3,691.9 -35.7
251 Buildings and Structures 1,082.1 10,302.3 1,493.7 2,162.6 6,492.2 -3,810.1 -37.0
258 Land 1.2 25.8 53.2 85.2 144.0 118.2 458.5
150 Sale of Land and Buildings -13.5 -156.1 -3.7 -3.8 -25.0 131.1 -84.0
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 278.5 1,423.3 609.1 177.4 1,503.8 80.5 5.7
257 Valuables 10.0 10.0 0.0 0.0 0.7 -9.3 -92.9
259 Capital Advance Payments 103.6 3,400.7 1,807.3 597.4 6,301.5 2,900.8 85.3
Source: FPD using AFMIS data downloaded on the 4 August 2013

Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES -6,487.2 -17,005.7 -5,594.9 8,745.5 -13,958.7 3,047.0 -17.9

3 NET ACQUISITION OF FINANCIAL ASSETS -11,369.9 -15,428.7 -5,451.0 7,762.1 13,312.7 28,741.5 -186.3
Domestic -11,369.9 -15,428.7 -5,451.0 7,762.1 13,312.7 28,741.5 -186.3
Currency and Deposits -8,963.3 -10,101.7 -5,423.8 135.0 17,827.8 27,929.5 -276.5
311 Treasury Single Account -2,869.1 -8,600.5 -6,438.6 -1,101.9 17,214.1 25,814.6 -300.2
313 Donor Accounts -3,513.5 1,079.2 1,014.8 1,236.9 613.6 -465.5 -43.1
314/90 Other Deposit Accounts -2,580.6 -2,580.3 0.0 0.0 0.1 2,580.4 -100.0
317 Loans -0.8 15.5 0.9 0.0 14.1 -1.3 -8.7
319 Other Accounts Receivable 14.3 190.5 479.8 -600.7 -129.6 -320.0 -168.0
Other Assets -2,420.1 -5,533.0 -507.9 8,227.9 -4,399.6 1,133.4 -20.5
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 4,882.7 -1,576.9 -143.9 983.3 -27,271.4 -25,694.5 1629.4
Domestic 4,495.5 -3,486.5 -250.4 1,081.2 -4,688.9 -1,202.4 34.5
411 Accounts Payable -77.5 -106.3 -291.3 1,030.7 2,099.1 2,205.4 -2075.0
413 Pension Liabilities -10.2 1.1 -0.9 0.1 0.1 -1.0 -91.7
423 Other Payables 2,580.6 1,633.7 0.0 0.0 1,085.8 -547.8 -33.5
451 Other Liabilities 2,002.5 -5,015.0 41.8 50.4 -7,874.0 -2,859.0 57.0
Foreign 387.2 1,909.5 106.5 -97.9 5,521.1 3,611.6 189.1
431 Foreign Currency -7.1 -6.3 -11.6 -2.3 2,196.0 2,202.3 -34792.8
181-2 Loans 394.4 1,915.9 118.1 -95.6 3,325.1 1,409.3 73.6
Source: FPD using AFMIS data downloaded on the 4 August 2013

Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Sun - 6 Sun - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 21,168.3 119,025.2 26,674.3 11,014.4 119,483.1 457.9 0.4
2-25 Expenditures (Recurrent) 13,219.2 87,031.9 17,119.9 16,741.0 91,271.6 4,239.8 4.9
23 Interest 0.0 46.7 0.0 46.2 96.3 49.6 106.1

Net Balance (1-2-25) 7,949.1 31,993.3 9,554.5 -5,726.6 28,211.5 -3,781.8 -11.8
Primary Balance (1-2-25+23) 7,949.1 32,040.1 9,554.5 -5,680.4 28,307.9 -3,732.2 -11.6

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 1,461.9 15,008.2 3,959.6 3,018.8 14,417.3 -591.0 -3.9

Net Lending-Borrowing (1-2) 6,487.2 16,985.1 5,594.9 -8,745.5 13,794.3 -3,190.8 -18.8

Financing (3+4+5) -6,487.2 -16,985.1 -5,594.9 8,745.5 -13,794.3 3,190.8 -18.8

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -11,369.9 -15,428.7 -5,451.0 7,762.1 13,312.7 28,741.5 -186.3
4 Net Acquisition of Financial Liabilities 4,882.7 -1,576.9 -143.9 983.3 -27,271.4 -25,694.5 1629.4

5 RETAINED EARNINGS 0.0 20.6 0.0 0.0 164.4 143.8

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0


Source: FPD using AFMIS data downloaded on the 4 August 2013

- 13 -
Footnotes

Table 2 3

1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.

Table 4 5

1/ Interest category does not include loan principal payments.

2/ Proceeds from sale of fixed assets are net off from the total.

Table 8

1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.

Tables 9 - 10

1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.

- 14 -
Glossary

Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)

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Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

Email Address: hafizullah.momandi@budgetmof.gov.af, hafizlm@yahoo.com

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