Monthly Fiscal Bulletin, Month 7, 1392

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

All tables generated using AFMIS data downloaded on 21 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 7, were Afs 9.7 billion as compared to Afs 8.3 billion in
in month 6. While for the YTD, total collection was about Afs 57.7 billion compared to Afs 61.6
billion in the same period 1391.
o During month 7, total operating grant receipts were Afs 3.2 billion, whereas no grants were received
in preceding month 6.
o Total operating expenditures, in month 7, were Afs 20.7 billion as compared to Afs 14.1 billion in
month 6th of 1392, whereas for the YTD, total spending were of Afs 102.7 billion.
o The YTD Operating Budget balance for current fiscal year was a surplus of Afs 15.2 billion compared
to Afs 18.1 billion in FY 1391.
Development Budget highlights:
o Total development budget expenditures, in month 7, were about Afs 7.8 billion compared to Afs 5.6
billion in previous month, whereas for the YTD, total development expenditures were around Afs
31.4 billion compared to Afs 33.4 billion in the same period 1391.
o The development grants receipts, in month 7, were Afs 6.5 billion compared to Afs 2.7 billion
received in month 6th of current fiscal year.
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o The Development Budget balance for the YTD was a deficit of Afs 10.4 billion.
Total Grant Revenues REVENUE SUMMARY
(Afs million) 101,510

89,011 This section illustrates revenues

81,260
received from the Government that
71,496 are used to finance its expenditures
68,810
74,627
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 21 August 2013

Total domestic revenues for the

YTD were about Afs 57.7 billion
Total Domestic Targets
123,000 against the target of Afs 65.6
Revenue 110,700 billion, a shortfall by around
(Afs million)
98,400 12.0 percent.
86,100 Total YTD tax revenues were Afs
75,850
28.0 billion, falling behind both
65,600
1392 YTD target of Afs 30.3
55,350

45,920
57,712 billion and 1391 YTD actual of
47,987
36,490 39,659 Afs 29.8 billion.
27,060 30,654 Total customs duties for the YTD
18,040
22,324 Actual Collections were Afs 14.5 billion, falling
9,020
13,519
6,885
AFMIS data extract 21 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
29.8 30.3
28.0 were Afs 10.1 billion, lower than
both the YTD target for 1392
and also the YTD actual for
18.6
16.7 1391.
14.5
13.0
13.9
Donor Grant Developments
10.1
Total YTD operating grants
5.1 receipts were Afs 60.3 billion
2.8
2.1
compared to Afs 55.8 billion in
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
1391.
Taxes Miscellaneous
AFMIS data extract 21 August 2013
Total YTD development grants
receipts were around Afs 21.0
billion compared to Afs 18.8
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
81,803 102,745 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 21 August 2013
1,340
Total YTD operating expenditures
160,141 were Afs 102.7 billion by end of 7th
Development Budget targets 146,995 month, about 10.0 percent lower
(including supplementary budget and
Budget Expenditure carry-forward) 133,849
than the budget target of Afs 114.5
(Afs million) 120,703
billion. However, this spending is a
107,557 115,497
106,071 bit higher than the same time in
94,411
96,646
81,266 87,220
1391.
68,120
77,795 Budget target Total YTD wage spending was Afs
68,369 (excluding carry-forward)
54,974
58,944 78.4 billion by end of 7th month
49,518
compared to Afs 75.1 billion actual
32,266 40,093 1391 Expenditure
19,120
spending for 1391.
31,421

21,105
5,974 11,679 18,023
23,664 Actual Expenditure
AFMIS data extract 21 August 2013
Expenditures on goods and services
2,254 12,309
7 322 7,299
for the YTD were Afs 14.7 billion
compared to Afs 16.2 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 31.4 billion by end of
75.1
78.4
75.8
7th month compared to Afs 94.4
63.0 billion of the YTD budget for 1392.
48.2 This shows that development
24.2
spending was also lower than the
18.7 17.2
16.2 14.7 14.7 14.2
8.8 6.5 7.2
YTD budget targets (without carry
1.4 2.5

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
forward) for 1392, as well as the
(operating) (development) (operating) (development)

AFMIS data extract 21 August

actual spending for 1391.
Total YTD expenditures on goods and
services were Afs 14.2 billion
compared to Afs 14.7 billion in 1391.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
17.2 billion by end of 7th month
compared to Afs 18.7 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
50%
Presidents Office 918.2
1,010.8

36%
Ministry of Finance 1,675.3
4,566.1

Independent Directorate of 42%

1,098.5
Local Governance 1,108.2

43%
Ministry of Public Health 1,497.7
1,225.8

Ministry of Higher 47% Budget Execution rates

1,532.2
Education 1,467.0

57%
Ministry of Foreign Affairs 1,631.8
1,495.2

General Directorate of 75%

7,338.3
National Security 4,989.3

Ministry of Defence 29,551.5

26,869.1

49%
Ministry of Education 14,751.2
14,600.6

46%
Ministry of Interior 24,830.2
25,761.5 AFMIS data extract 21 August 2013

10 Largest Development Budgets YTD expenditure (Afs million)

1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
29%
Ministry of Mines and Industries 522.3
795.6

18%
Ministry of Transport and Aviation 323.3
570.2

214%
Da Brishna Shirkat 385.0
688.7

27% Budget Execution rates

Ministry of Agriculture 1,790.7
1,933.1

27%
Ministry of Finance 1,195.2
1,073.7

41%
Ministry of Public Health 3,991.5
2,709.5

19%
Ministry of Education 2,693.6
1,710.5

15%
Ministry of Energy and Water 1,808.8
2,154.1

20%
Ministry of Public Works 4,546.9
10,387.6

Ministry of Rural Rehabilitation and 52%

9,917.0
Development 7,267.7 AFMIS data extract 21 August 2013

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TABLES
Table 1. Budget Summary

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

Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 13,748.3 117,350.0 8,327.8 12,971.1 117,981.5 631.5 0.5
1 Domestic Revenues 10,638.2 61,566.3 8,327.8 9,725.1 57,712.0 -3,854.4 -6.3
1-19 Operating Grants 3,110.2 55,783.6 0.0 3,246.0 60,269.5 4,485.9 8.0
Operating Expenditures 23,849.0 99,211.2 14,122.2 20,695.2 102,744.8 3,533.6 3.6
21 Compensation of Employees 15,241.8 75,141.8 10,478.0 15,265.1 78,372.4 3,230.6 4.3
22 Use of Goods and Services 7,284.2 16,194.4 2,221.7 3,515.5 14,745.0 -1,449.3 -8.9
23 Interest 0.0 46.7 46.2 11.0 107.4 60.6 129.7
24 Social Transfers 950.8 6,441.4 653.3 1,336.2 7,059.5 618.1 9.6
25 Gross Acquisition of Nonfinancial Assets 372.1 1,386.9 723.0 567.4 2,460.5 1,073.6 77.4
Operating Budget Balance
Excluding Grants -13,210.8 -37,644.8 -5,794.4 -10,970.1 -45,032.8 -7,388.0 19.6
Including Grants -10,100.6 18,138.8 -5,794.4 -7,724.1 15,236.7 -2,902.1 -16.0

DEVELOPMENT BUDGET
Development Grants 3,420.3 18,843.8 2,686.5 6,517.4 20,990.2 2,146.4 11.4
Development Expenditures 6,613.9 33,447.8 5,641.4 7,757.0 31,421.3 -2,026.6 -6.1
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,052.2 14,736.6 3,341.8 3,068.8 14,184.0 -552.6 -3.7
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 4,561.7 18,711.3 2,299.6 4,688.2 17,237.3 -1,474.0 -7.9
Development Budget Balance -3,193.6 -14,604.0 -2,954.8 -1,239.6 -10,431.1 4,172.9 -28.6

INTEGRATED BUDGET
Revenues 17,168.6 136,193.8 11,014.4 19,488.5 138,971.7 2,777.9 2.0
Domestic Revenues 10,638.2 61,566.3 8,327.8 9,725.1 57,712.0 -3,854.4 -6.3
Grants 6,530.4 74,627.4 2,686.5 9,763.5 81,259.7 6,632.3 8.9
Expenditures 30,462.8 132,659.0 19,763.6 28,452.2 134,166.0 1,507.0 1.1
Balances
Excluding Grants -19,824.6 -71,092.6 -11,435.8 -18,727.1 -76,454.1 -5,361.4 7.5
Including Grants -13,294.2 3,534.8 -8,749.2 -8,963.7 4,805.6 1,270.8 36.0

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 17,168.6 136,193.8 11,014.4 19,488.5 138,971.7 2,777.9 2.0
2-25 Recurrent Expenditures (excludes code 25) 25,529.0 112,560.9 16,741.0 23,196.6 114,468.3 1,907.4 1.7
23 Interest 46.7 46.7 46.2 11.0 107.4 60.6 129.7
Net Balance (1-2-25) -8,360.4 23,632.9 -5,726.6 -3,708.1 24,503.4 870.5 3.7
Primary Balance (1-2-25+23) -8,360.4 23,679.7 -5,680.4 -3,697.1 24,610.8 931.1 3.9
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 21 August 2013

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 Sar - 7 % 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 17,168.6 136,193.8 11,014.4 19,488.5 138,971.7 2,777.9 2.0
1-19 REVENUES excluding grants 10,638.2 61,566.3 8,327.8 9,725.1 57,712.0 65,600.0 88.0 -3,854.4 -6.3

DOMESTIC REVENUES 10,638.2 61,566.3 8,327.8 9,725.1 57,712.0 65,600.0 88.0 -3,854.4 -6.3
11 Tax Revenues 5,420.9 29,817.1 3,026.2 4,822.2 28,028.7 30,266.4 92.6 -1,788.4 -6.0
111 Fixed Taxes 960.5 6,220.2 817.3 914.3 6,101.7 6,596.0 92.5 -118.5 -1.9
112 Income Taxes 1,662.8 9,640.7 1,084.7 1,413.4 9,253.2 9,567.4 96.7 -387.5 -4.0
113 Property Taxes 21.6 183.7 21.7 9.0 149.3 212.1 70.4 -34.4 -18.7
114 Sales Taxes 2,587.4 12,292.5 717.3 2,148.0 9,983.7 12,102.6 82.5 -2,308.8 -18.8
116 Other Taxes 145.9 1,237.4 319.7 295.3 2,161.1 1,476.7 146.4 923.7 74.6
117 Tax Penalties and Fines 42.8 242.6 65.4 42.2 379.7 311.6 121.8 137.1 56.5
12 Customs Duty, Import Taxes 2,440.8 16,723.8 1,841.6 1,828.2 14,500.0 18,606.6 77.9 -2,223.8 -13.3
13 Non Tax Revenue 2,508.7 12,968.5 1,390.7 1,606.1 10,125.6 13,933.6 72.7 -2,842.9 -21.9
131 Income from Capital Property 30.3 2,686.0 202.4 286.8 667.0 2,091.2 31.9 -2,019.0 -75.2
132 Sales of Goods and Services 1,707.8 4,812.0 278.4 703.2 3,266.3 5,609.8 58.2 -1,545.7 -32.1
133 Administrative Fees 685.2 4,869.5 695.8 548.0 5,448.6 5,569.4 97.8 579.1 11.9
134 Royalties 21.1 159.9 38.5 8.4 148.6 167.5 88.8 -11.3 -7.0
135 Non Tax Fines and Penalties 40.8 317.9 34.6 33.0 262.4 384.0 68.3 -55.5 -17.4
136 Extractive Industry 23.6 123.2 141.0 26.8 332.6 111.8 297.5 209.4 170.1
14 Miscellaneous Revenue -41.3 238.7 1,907.2 1,285.7 3,407.9 784.2 434.6 3,169.2 1327.8
17 Social Contributions 309.1 1,818.3 162.1 182.9 1,649.9 2,009.2 82.1 -168.4 -9.3

GRANTS 6,530.4 74,627.4 2,686.5 9,763.5 81,259.7 6,632.3 8.2

191-2 Foreign Governments 3,399.8 59,256.3 0.0 3,246.0 60,269.5 1,013.2 1.7
193-4 International Organisation 3,130.6 15,360.7 2,686.5 6,517.4 20,990.2 5,629.5 26.8
195-6 Other Government Units 0.0 10.5 0.0 0.0 0.0 -10.5 N/A

TOTAL OPERATING BUDGET REVENUE 13,643.7 117,239.1 8,327.0 12,970.1 117,960.0 720.9 0.6
Domestic Revenues 10,533.5 61,455.5 8,327.0 9,724.1 57,690.5 65,600.0 87.9 -3,765.0 -6.5
as percentage of total 52.4 52.4 100.0 75.0 48.9
External Grant Support 3,110.2 55,783.6 0.0 3,246.0 60,269.5 4,485.9 7.4
as percentage of total 47.6 47.6 0.0 25.0 51.1
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 Sar - 7 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 10,638.2 61,566.3 8,327.8 9,725.1 57,712.0 65,600.0 88.0 -3,854.4 -6.3

01 Kabul 229.7 1,231.3 219.0 191.4 1,310.6 1,479.3 88.6 79.2 6.4
02 Kapisa 7.4 49.7 13.8 3.8 50.9 67.3 75.7 1.2 2.4
03 Parwan 21.6 97.5 18.2 14.8 91.2 126.5 72.1 -6.3 -6.5
04 Wardak 7.2 97.4 9.2 10.9 85.0 100.3 84.8 -12.4 -12.7
05 Logar 8.8 51.5 12.8 9.0 56.0 79.5 70.4 4.4 8.6
06 Nangarhar 991.1 6,384.7 933.4 996.7 6,601.0 6,430.2 102.7 216.2 3.4
07 Laghman 11.1 70.8 9.5 10.3 65.2 89.0 73.3 -5.7 -8.0
08 Pangsher 4.9 19.3 10.2 2.2 33.9 44.0 77.0 14.6 75.9
09 Baghlan 10.1 114.0 18.7 21.1 119.8 162.8 73.6 5.8 5.1
10 Bamyan 7.6 41.2 3.4 9.3 44.5 56.4 78.8 3.3 8.0
11 Ghazni 14.4 146.8 41.4 8.2 149.3 162.0 92.1 2.5 1.7
12 Paktika 13.2 64.6 13.6 17.1 70.6 83.3 84.8 6.0 9.3
13 Paktiya 68.3 365.1 41.1 71.1 403.0 333.1 121.0 37.9 10.4
14 Khost 82.9 575.4 112.9 75.5 545.1 792.0 68.8 -30.3 -5.3
15 Kunar 2.9 54.9 12.4 11.1 67.3 280.4 24.0 12.4 22.5
16 Nuristan 0.0 7.4 2.2 3.2 10.7 21.3 50.3 3.3 44.1
17 Badakhshan 0.3 106.3 43.8 0.0 118.1 162.2 72.8 11.8 11.1
18 Takhar 18.5 129.9 25.3 30.1 146.3 179.8 81.4 16.4 12.6
19 Kunduz 104.5 684.5 116.3 78.8 585.4 830.0 70.5 -99.1 -14.5
20 Samangan 7.6 52.5 8.6 11.3 59.9 61.2 97.9 7.5 14.3
21 Balkh 761.4 5,762.9 603.8 566.0 4,111.0 6,014.4 68.4 -1,651.9 -28.7
22 Saripul 10.2 46.4 8.0 7.4 44.3 48.0 92.3 -2.0 -4.4
23 Ghor 7.5 45.5 11.7 9.1 138.8 54.6 254.4 93.3 204.8
24 Dikondy 4.5 30.1 5.5 5.5 29.9 36.7 81.5 -0.1 -0.5
25 Uruzgan 3.6 19.9 2.3 5.2 24.6 40.0 61.5 4.7 23.8
26 Zabul 4.4 27.5 5.2 5.7 28.9 76.9 37.6 1.4 5.1
27 Kandahar 210.1 1,016.4 263.7 0.0 1,413.0 1,819.0 77.7 396.6 39.0
28 Jawzjan 12.7 122.5 29.1 9.8 119.5 136.0 87.9 -3.0 -2.5
29 Faryab 217.7 1,679.0 592.3 495.0 2,980.4 1,612.0 184.9 1,301.4 77.5
30 Helmand 30.6 226.7 53.2 37.8 273.9 373.7 73.3 47.2 20.8
31 Badghis 6.4 44.5 6.1 7.3 39.3 48.5 81.1 -5.2 -11.7
32 Herat 1,457.0 10,302.8 1,622.2 1,170.0 9,684.3 11,635.9 83.2 -618.5 -6.0
33 Farah 123.2 569.1 158.3 252.4 1,114.9 664.3 167.8 545.7 95.9
34 Nimroz 360.5 2,698.5 557.2 425.2 2,911.0 2,709.6 107.4 212.5 7.9
90 Central Ministries 5,816.3 28,629.6 2,743.5 5,152.7 24,184.4 28,790.1 84.0 -4,445.1 -15.5
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 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 30,462.8 132,659.0 19,763.6 28,452.2 134,166.0 354,077.1 37.9 1,507.0 1.1
Operating Budget 23,849.0 99,211.2 14,122.2 20,695.2 102,744.8 196,327.0 52.3 3,533.6 3.6
Development Budget 6,613.9 33,447.8 5,641.4 7,757.0 31,421.3 157,750.1 19.9 -2,026.6 -6.1
2* TOTAL NET EXPENDITURES 30,456.1 132,496.2 19,759.8 28,451.8 134,140.7 1,644.5 1.2
Operating Budget 23,842.2 99,048.3 14,118.5 20,694.8 102,719.4 3,671.1 3.7
Development Budget 6,613.9 33,447.8 5,641.4 7,757.0 31,421.3 -2,026.6 -6.1

21 Compensation of Employees 15,241.8 75,141.8 10,478.0 15,265.1 78,372.4 143,669.7 54.6 3,230.6 4.3
Operating Budget 15,241.8 97,824.3 10,478.0 15,265.1 100,284.3 143,669.7 69.8 2,460.0 2.5
Development Budget 0.0 -22,682.5 0.0 0.0 -21,911.9 770.6 -3.4
22 Use of Goods and Services 9,336.4 30,930.9 5,563.5 6,584.3 28,929.0 111,205.2 26.0 -2,001.9 -6.5
Operating Budget -33.2 -176.0 -22.5 -22.7 -156.5 48,188.2 -0.3 19.5 -11.1
Development Budget 9,369.6 31,106.9 5,586.0 6,607.0 29,085.5 63,017.0 46.2 -2,021.4 -6.5
23 Interest 0.0 46.7 46.2 11.0 107.4 1,500.0 7.2 60.6 129.7
Operating Budget 23.0 163.8 26.8 55.1 190.6 1,500.0 12.7 26.8 16.4
Development Budget -23.0 -117.0 19.4 -44.0 -83.2 33.8 -28.9
24 Social Transfers 950.8 6,441.4 653.3 1,336.2 7,059.5 22,730.4 31.1 618.1 9.6
Operating Budget 0.0 46.7 46.2 11.0 107.4 22,730.4 0.5 60.6 129.7
Development Budget 950.8 6,394.6 607.2 1,325.2 6,952.1 557.4 8.7

25 Gross Acquisition of Nonfinancial Assets 4,933.8 20,098.1 3,022.6 5,255.6 19,697.8 84,534.2 23.3 -400.3 -2.0
Operating Budget 0.0 200.0 0.0 0.0 51.0 8,762.5 0.6 -149.0 -74.5
Development Budget 4,933.8 19,898.1 3,022.6 5,255.6 19,646.8 75,771.7 25.9 -251.3 -1.3
25* Net Acquisition of Nonfinancial Assets 4,927.1 19,935.3 3,018.8 5,255.2 19,672.4 -262.9 -1.3
Operating Budget 372.1 1,386.9 723.0 567.4 2,460.5 1,073.6 77.4
Development Budget 4,554.9 18,548.4 2,295.8 4,687.8 17,211.9 -1,336.5 -7.2

Memo RECURRENT EXPENDITURES (excludes 25) 25,529.0 112,560.9 16,741.0 23,196.6 114,468.3 1,907.4 1.7
Operating Budget 15,231.5 97,858.8 10,528.4 15,308.5 100,425.8 2,567.0 2.6
Development Budget 10,297.5 14,702.0 6,212.6 7,888.2 14,042.4 -659.6 -4.5
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 23,849.0 99,211.2 14,122.2 20,695.2 102,744.8 196,327.0 52.3 3,533.6 3.6
2* TOTAL NET EXPENDITURES 23,842.2 99,048.3 14,118.5 20,694.8 102,719.4 3,671.1 3.7

21 Compensation of Employees 15,241.8 97,824.3 10,478.0 15,265.1 100,284.3 143,669.7 69.8 2,460.0 2.5
of which operating budget 15,241.8 75,141.8 10,478.0 15,265.1 78,372.4 3,230.6 4.3
211-3 Wages and Salaries 15,108.0 75,141.8 10,187.2 15,051.1 78,372.4 3,230.6 4.3
214-5 Social Benefits 0.0 115.2 354.0 323.8 214.1 98.9 85.9
219 Return of Salaries 133.7 576.6 290.7 213.9 1,007.0 430.4 74.6

22 Use of Goods and Services -33.2 -176.0 -22.5 -22.7 -156.5 48,188.2 -0.3 19.5 -11.1
of which operating budget 7,284.2 16,194.4 2,221.7 3,515.5 14,745.0 -1,449.3 -8.9
221 Travel 7,284.2 16,194.4 2,221.7 3,515.5 14,745.0 -1,449.3 -8.9
222 Communications 148.0 909.9 129.0 116.3 893.9 -16.0 -1.8
223 Contracted Services 0.0 0.0 344.0 456.2 1,473.6 1,473.6 N/A
224 Repairs and Maintenance 63.3 358.8 62.8 105.4 614.4 255.6 71.2
225 Utilities 224.6 587.7 544.7 753.6 2,831.6 2243.9 381.8
226 Fuel 1,135.8 4,106.1 201.9 313.1 1,325.5 -2,780.6 -67.7
227-9 Other Use of Goods and Services 1,635.4 3,174.6 355.5 847.4 2,876.2 -298.4 -9.4

23 Interest 23.0 163.8 26.8 55.1 190.6 1,500.0 12.7 26.8 16.4

24 Social Transfers 0.0 46.7 46.2 11.0 107.4 22,730.4 0.5 60.6 129.7
242 Subsidies 950.8 6,441.4 653.3 1,336.2 7,059.5 618.1 9.6
243-6 Grants to Government Units & Other organisations 0.0 1,000.0 0.0 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 838.5 4,985.3 641.0 1,331.4 6,606.1 1,620.9 32.5

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 372.1 1,386.9 723.0 567.4 2,460.5 1,073.6 77.4
25* Net Acquisition of Nonfinancial Assets 372.1 1,386.9 723.0 567.4 2,460.5 1,073.6 77.4
150 Sale of Land and Buildings 365.4 1,224.0 719.2 567.0 2,435.1 1,211.1 98.9
251 Buildings and Structures -6.8 -162.8 -3.8 -0.4 -25.3 137.5 -84.4
252 Machinery / Equipment (>50,000) 112.3 308.0 381.1 84.3 908.7 600.7 195.0
257 Valuables 152.5 929.0 255.7 410.7 1,362.3 433.3 46.6
258 Land 0.5 11.6 0.0 0.5 1.3 -10.4 -89.3
259 Capital Advance Payments 106.1 131.9 85.2 70.0 179.3 47.4 36.0

Memo RECURRENT EXPENDITURES (excludes 25) 15,231.5 97,858.8 # 10,528.4 15,308.5 100,425.8 2,567.0 2.6

Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 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 30,456.9 132,625.8 19,758.8 28,447.2 134,129.6 354,012.9 354,077.1 37.9% 1,503.8 1.1
Operating Budget 23,843.0 99,100.7 14,117.4 20,690.2 102,708.4 196,327.0 196,327.0 52.3% 3,607.7 3.6
Development Budget 6,613.9 33,525.1 5,641.4 7,757.0 31,421.3 157,685.9 157,750.1 19.9% -2,103.9 -6.3
Security 12,905.2 60,069.3 8,516.8 13,330.7 64,746.0 152,336.2 174,909.0 37.0% 4,676.7 7.8
Operating Budget 12,834.2 59,763.1 8,463.6 12,771.6 64,036.9 113,091.1 135,663.9 47.2% 4,273.8 7.2
Development Budget 71.0 306.2 53.3 559.1 709.1 39,245.1 39,245.1 1.8% 402.9 131.6

Total Governance, Rule of Law and Human Rights 1,429.5 7,069.4 956.8 1,596.4 7,297.7 15,040.7 16,235.6 44.9% 228.3 3.2
Operating Budget 1,174.8 6,366.8 852.1 1,402.2 6,506.9 11,177.5 12,372.4 52.6% 140.2 2.2
Development Budget 254.7 702.6 104.8 194.2 790.8 3,863.2 3,863.2 20.5% 88.1 12.5

Total Infrastructure and Natural Resources 3,749.6 18,305.2 1,887.8 2,677.1 11,108.2 50,126.0 51,763.7 21.5% -7,197.0 -39.3
Operating Budget 468.4 2,188.5 386.1 442.0 2,503.8 3,232.7 4,870.4 51.4% 315.4 14.4
Development Budget 3,281.2 16,116.8 1,501.7 2,235.0 8,604.4 46,893.4 46,893.4 18.3% -7,512.3 -46.6
Total Education 3,860.1 18,997.6 3,807.1 3,999.8 20,237.7 53,485.3 53,953.6 37.5% 1,240.1 6.5
Operating Budget 3,343.6 16,695.9 2,752.3 3,600.9 16,967.1 34,049.8 34,518.0 49.2% 271.1 1.6
Development Budget 516.5 2,301.6 1,054.8 398.9 3,270.6 19,435.5 19,435.5 16.8% 969.0 42.1
Total Health 436.5 3,935.3 1,179.8 1,628.0 5,489.2 13,141.8 13,255.2 41.4% 1,553.9 39.5
Operating Budget 215.7 1,225.8 216.4 332.9 1,497.7 3,395.9 3,509.2 42.7% 271.9 22.2
Development Budget 220.8 2,709.5 963.4 1,295.1 3,991.5 9,746.0 9,746.0 41.0% 1,282.0 47.3

Total Agriculture and Rural Development 2,137.1 10,398.2 1,439.9 3,037.8 13,293.9 28,282.0 28,671.5 46.4% 2,895.7 27.8
Operating Budget 194.3 1,022.8 147.3 187.7 1,225.0 2,036.5 2,426.0 50.5% 202.2 19.8
Development Budget 1,942.8 9,375.4 1,292.6 2,850.1 12,068.9 26,245.6 26,245.6 46.0% 2,693.5 28.7
Total Social Protection 946.2 6,347.5 957.1 1,602.4 8,170.6 3,435.4 11,196.5 73.0% 1,823.0 28.7
Operating Budget 877.9 5,879.4 845.6 1,548.9 7,819.2 2,325.6 10,086.6 77.5% 1,939.8 33.0
Development Budget 68.3 468.1 111.5 53.5 351.4 1,109.9 1,109.9 31.7% -116.8 -24.9

Total Economic Governance and Private Sector

Development 4,992.7 7,493.3 1,013.4 571.2 3,779.0 8,801.7 11,613.9 32.5% -3,714.4 -49.6
Operating Budget 4,734.1 5,958.5 454.1 403.9 2,151.8 2,787.7 5,599.9 38.4% -3,806.7 -63.9
Development Budget 258.5 1,534.9 559.3 167.3 1,627.2 6,014.1 6,014.1 27.1% 92.3 6.0
Total Unclassified 0.0 10.0 0.0 3.7 7.5 29,363.6 64.2 N/A -2.5 -25.2
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 0.0 10.0 0.0 3.7 7.5 5,133.2 64.2 11.7% -2.5 -25.2
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 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 5,780.5 25,822.3 3,412 5,115.7 24,921.7 59,602.4 70,527.7 35.3 -900.6 -3.5
Operating Budget 5,755.5 25,761.5 3,387 5,101.0 24,830.2 42,667.7 53,593.0 46.3 -931.3 -3.6
Development Budget 25.0 60.9 24.4 14.7 91.6 16,934.7 16,934.7 0.5 30.7 50.5
Ministry of Defence 4,957.5 26,874.6 4,749.9 5,232.0 29,887.1 78,603.9 89,893.6 33.2 3,012.5 11.2
Operating Budget 4,957.5 26,869.1 4,749.9 4,898.7 29,551.5 57,107.5 68,397.2 43.2 2,682.4 10.0
Development Budget 0.0 5.5 0.0 333.3 335.6 21,496.4 21,496.4 1.6 330.1 6018.8
Ministry of Foreign Affairs 343.7 1,722.0 133.8 370.4 1,838.1 3,117.4 3,311.1 55.5 116.1 6.7
Operating Budget 297.7 1,495.2 133.8 191.9 1,631.8 2,650.0 2,843.7 57.4 136.6 9.1
Development Budget 46.0 226.7 0.0 178.5 206.3 467.4 467.4 44.1 -20.4 -9.0
Presidential Protective Service 148.0 652.5 86.7 135.9 702.9 1,091.5 1,255.7 56.0 50.5 7.7
Operating Budget 148.0 647.9 83.3 131.8 685.1 873.1 1,037.3 66.1 37.2 5.7
Development Budget 0.0 4.6 3.4 4.1 17.8 218.4 218.4 8.2 13.2 285.9
General Directorate of National Security 1,675.6 4,997.8 134.8 2,476.7 7,396.1 9,921.0 9,921.0 74.5 2,398.3 48.0
Operating Budget 1,675.6 4,989.3 109.4 2,448.2 7,338.3 9,792.7 9,792.7 74.9 2,349.0 47.1
Development Budget 0.0 8.5 25.4 28.5 57.8 128.3 128.3 45.1 49.3 578.9
Total Security 12905.2 60069.3 8516.8 13330.7 64746.0 152336.2 174909.0 37.0 4676.7 7.8
Operating Budget 12834.2 59763.1 8463.6 12771.6 64036.9 113091.1 135663.9 47.2 4273.8 7.2
Development Budget 71.0 306.2 53.3 559.1 709.1 39245.1 39245.1 1.8 402.9 131.6
Presidents Office 270.8 1,091.4 139.5 131.1 968.4 2,188.1 2,308.2 42.0 -123.0 -11.3
Operating Budget 269.0 1,010.8 134.0 126.2 918.2 1,717.3 1,837.4 50.0 -92.6 -9.2
Development Budget 1.8 80.6 5.5 4.9 50.2 470.9 470.9 10.7 -30.4 -37.7
National Assembly Meshanro Jirga 55.2 301.1 35.2 96.1 373.5 657.4 657.5 56.8 72.4 24.0
Operating Budget 48.8 290.0 35.2 92.7 330.5 530.9 530.9 62.3 40.5 14.0
Development Budget 6.4 11.1 0.0 3.5 42.9 126.5 126.5 33.9 31.8 286.8
National Assembly Wolesi Jirga 116.8 703.7 116.4 242.9 877.2 1,251.1 1,260.3 69.6 173.5 24.7
Operating Budget 116.8 703.7 116.4 242.9 877.2 1,222.6 1,231.8 71.2 173.5 24.7
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 28.5 0.0 0.0 N/A
Supreme Court 178.1 835.2 52.9 220.4 908.3 1,609.0 1,621.8 56.0 73.1 8.8
Operating Budget 176.8 800.4 32.6 217.7 853.3 1,319.8 1,332.6 64.0 52.9 6.6
Development Budget 1.3 34.7 20.3 2.7 55.0 289.2 289.2 19.0 20.2 58.3
Ministry of Justice 63.6 326.3 51.4 68.0 334.2 1,025.7 1,044.0 32.0 7.9 2.4
Operating Budget 56.8 293.7 49.6 53.0 307.0 606.4 624.7 49.1 13.3 4.5
Development Budget 6.8 32.6 1.9 15.0 27.2 419.3 419.3 6.5 -5.4 -16.6
Administrative Affairs 116.8 1,059.4 72.8 243.7 911.8 977.0 1,866.1 48.9 -147.6 -13.9
Operating Budget 111.1 1,038.8 72.8 228.1 882.9 724.4 1,613.4 54.7 -155.9 -15.0
Development Budget 5.7 20.6 0.0 15.6 28.9 252.6 252.6 11.4 8.4 40.6
Ministry of State and Parliamentart Affairs 11.1 60.1 9.4 6.7 58.0 114.9 132.0 44.0 -2.1 -3.5
Operating Budget 11.1 60.1 9.4 6.7 58.0 88.9 106.0 54.7 -2.1 -3.5
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 53.4 292.2 46.7 129.5 392.7 997.5 1,026.5 38.3 100.5 34.4
Operating Budget 31.6 254.8 39.9 107.1 340.1 742.7 771.8 44.1 85.3 33.5
Development Budget 21.8 37.4 6.8 22.4 52.6 254.7 254.7 20.6 15.2 40.7
Attorney General 92.1 526.0 76.3 89.0 550.6 1,234.8 1,245.3 44.2 24.6 4.7
Operating Budget 90.1 517.3 75.1 86.0 537.7 1,017.1 1,027.6 52.3 20.4 3.9
Development Budget 1.9 8.7 1.2 3.0 12.9 217.7 217.7 5.9 4.2 48.0
Election Commission 9.0 54.1 10.6 13.0 63.9 146.2 146.7 43.5 9.8 18.1
Operating Budget 9.0 54.1 8.4 13.0 58.9 127.0 127.6 46.2 4.9 9.0
Development Budget 0.0 0.0 2.2 0.0 4.9 19.1 19.1 25.9 4.9 N/A
IARCSC 66.3 331.2 51.8 64.6 361.0 819.3 831.8 43.4 29.9 9.0
Operating Budget 27.3 167.2 24.7 28.1 167.7 321.9 334.3 50.2 0.5 0.3
Development Budget 39.0 163.9 27.0 36.5 193.3 497.4 497.4 38.9 29.4 17.9
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 10.4 67.6 9.9 19.0 101.2 163.8 170.3 59.4 33.7 49.8
Operating Budget 10.4 67.6 9.9 16.7 76.9 133.0 139.6 55.1 9.3 13.8
Development Budget 0.0 0.0 0.0 2.3 24.3 30.7 30.7 79.1 24.3 N/A
Independent Directorate of Local Governance 385.9 1,421.2 283.9 272.5 1,396.9 3,773.7 3,836.6 36.4 -24.3 -1.7
Operating Budget 215.9 1,108.2 244.1 184.2 1,098.5 2,543.4 2,606.3 42.1 -9.7 -0.9
Development Budget 170.0 313.0 39.9 88.3 298.4 1,230.3 1,230.3 24.3 -14.6 -4.7
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 1429.5 7069.4 956.8 1596.4 7297.7 15,040.7 16,235.6 44.9 228.3 3.2
Operating Budget 1174.8 6366.8 852.1 1402.2 6506.9 11,177.5 12,372.4 52.6 140.2 2.2
Development Budget 254.7 702.6 104.8 194.2 790.8 3,863.2 3,863.2 20.5 88.1 12.5
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 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 1,585.1 11,233.4 911.7 1,568.8 5,680.7 23,584.5 25,062.1 22.7 -5,552.6 -49.4
Operating Budget 202.9 845.7 185.4 210.9 1,133.9 533.7 2,011.3 56.4 288.1 34.1
Development Budget 1,382.2 10,387.6 726.3 1,357.9 4,546.9 23,050.8 23,050.8 19.7 -5,840.7 -56.2
Ministry of Transport and Aviation 180.2 891.9 116.5 72.4 601.2 2,358.7 2,390.6 25.1 -290.6 -32.6
Operating Budget 63.5 321.6 34.4 57.6 277.9 536.5 568.4 48.9 -43.7 -13.6
Development Budget 116.7 570.2 82.1 14.8 323.3 1,822.2 1,822.2 17.7 -246.9 -43.3
Ministry of Communication 818.6 1,094.7 58.5 65.0 352.9 2,968.1 2,975.2 11.9 -741.8 -67.8
Operating Budget 40.1 263.1 41.8 40.7 255.3 503.5 510.6 50.0 -7.8 -3.0
Development Budget 778.5 831.6 16.7 24.3 97.6 2,464.6 2,464.6 4.0 -734.0 -88.3
Ministry of Energy and Water 806.0 2,386.9 385.7 447.1 2,075.6 12,541.9 12,625.3 16.4 -311.3 -13.0
Operating Budget 54.9 232.8 42.3 48.0 266.8 545.0 628.4 42.5 34.1 14.6
Development Budget 751.1 2,154.1 343.4 399.2 1,808.8 11,996.9 11,996.9 15.1 -345.3 -16.0
Water Supply and Canalization Corporation 9.1 102.9 26.3 10.7 46.9 513.1 513.1 9.1 -56.0 -54.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 9.1 102.9 26.3 10.7 46.9 513.1 513.1 9.1 -56.0 -54.4
Da Brishna Shirkat 48.1 390.2 43.1 54.8 385.0 179.6 179.6 214.3 -5.2 -1.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 48.1 390.2 43.1 54.8 385.0 179.6 179.6 214.3 -5.2 -1.3
Ministry of Urban Development 125.1 784.5 41.7 179.2 586.2 1,445.4 1,458.5 40.2 -198.3 -25.3
Operating Budget 21.3 95.8 21.5 15.8 116.1 249.5 262.6 44.2 20.3 21.1
Development Budget 103.7 688.7 20.2 163.3 470.1 1,195.9 1,195.9 39.3 -218.6 -31.7
Independent Board of new Kabul 23.4 86.4 14.5 0.9 72.6 69.6 69.6 104.3 -13.8 -16.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 23.4 86.4 14.5 0.9 72.6 69.6 69.6 104.3 -13.8 -16.0
Ministry of Mines and Industries 142.8 1,043.5 208.3 107.3 792.7 2,334.8 2,348.8 33.7 -250.8 -24.0
Operating Budget 47.9 247.9 38.3 38.0 270.4 511.0 525.0 51.5 22.5 9.1
Development Budget 94.9 795.6 169.9 69.3 522.3 1,823.8 1,823.8 28.6 -273.3 -34.4
Geodesy and Cartography Office 13.3 72.9 9.4 11.6 72.0 2,234.3 2,234.5 3.2 -0.9 -1.3
Operating Budget 13.3 72.9 8.8 11.2 70.3 147.3 147.5 47.7 -2.6 -3.5
Development Budget 0.0 0.0 0.6 0.4 1.6 2,087.0 2,087.0 0.1 1.6 N/A
Directorate of Environment 21.7 111.1 11.0 17.8 98.1 288.8 296.2 33.1 -13.0 -11.7
Operating Budget 21.7 95.2 11.0 17.8 98.1 170.0 177.5 55.3 2.9 3.0
Development Budget 0.0 15.8 0.0 0.0 0.0 118.8 118.8 0.0 -15.8 -100.0
Afghanistan High Atomic Energy Commission 2.8 13.4 2.6 2.0 15.0 36.3 39.2 38.4 1.6 11.9
Operating Budget 2.8 13.4 2.6 2.0 15.0 36.3 39.2 38.4 1.6 11.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Provincial Muncipalities -26.5 0.0 58.6 139.4 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 -26.5 0.0 58.6 139.4 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 0.0 93.5 0.0 0.0 329.3 1,570.9 1,570.9 21.0 235.8 252.1
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 93.5 0.0 0.0 329.3 1,570.9 1,570.9 21.0 235.8 252.1
Total Infrastructure and Natural Resources 3749.6 18305.2 1887.8 2677.1 11108.2 50,126.0 51,763.7 21.5 -7197.0 -39.3
Operating Budget 468.4 2188.5 386.1 442.0 2503.8 3,232.7 4,870.4 51.4 315.4 14.4
Development Budget 3281.2 16116.8 1501.7 2235.0 8604.4 46,893.4 46,893.4 18.3 -7512.3 -46.6
Ministry of Education 3,225.1 16,311.0 3,280.5 3,368.3 17,444.7 44,127.3 44,482.1 39.2 1,133.7 7.0
Operating Budget 2,934.4 14,600.6 2,395.8 3,061.0 14,751.2 29,592.0 29,946.8 49.3 150.6 1.0
Development Budget 290.7 1,710.5 884.7 307.3 2,693.6 14,535.3 14,535.3 18.5 983.1 57.5
Ministry of Higher Education 406.9 1,879.7 367.8 470.3 1,985.4 6,997.1 7,056.0 28.1 105.7 5.6
Operating Budget 282.7 1,467.0 242.8 404.7 1,532.2 3,190.8 3,249.7 47.1 65.2 4.4
Development Budget 124.2 412.7 125.0 65.6 453.2 3,806.3 3,806.3 11.9 40.5 9.8
Ministry of Information and Culture 118.9 447.9 95.6 88.1 505.7 1,353.8 1,398.7 36.2 57.8 12.9
Operating Budget 81.2 384.7 69.9 85.0 448.8 837.0 881.9 50.9 64.1 16.7
Development Budget 37.7 63.3 25.7 3.0 56.9 516.8 516.8 11.0 -6.4 -10.1
Science Academy 14.1 102.6 21.7 15.6 119.9 192.5 193.9 61.9 17.4 16.9
Operating Budget 13.6 96.5 21.6 15.5 110.2 156.0 157.5 70.0 13.7 14.2
Development Budget 0.5 6.1 0.1 0.1 9.7 36.4 36.4 26.7 3.6 59.0
National Olympic Committee 95.1 256.3 41.5 57.5 181.9 814.6 822.8 22.1 -74.4 -29.0
Operating Budget 31.7 147.2 22.3 34.7 124.7 274.0 282.2 44.2 -22.6 -15.3
Development Budget 63.4 109.1 19.3 22.8 57.2 540.6 540.6 10.6 -51.9 -47.5
Total Education 3860.1 18997.6 3807.1 3999.8 20237.7 53,485.3 53,953.6 37.5 1240.1 6.5
Operating Budget 3343.6 16695.9 2752.3 3600.9 16967.1 34,049.8 34,518.0 49.2 271.1 1.6
Development Budget 516.5 2301.6 1054.8 398.9 3270.6 19,435.5 19,435.5 16.8 969.0 42.1
Ministry of Agriculture 392.4 2,568.7 296.7 562.1 2,637.7 7,899.0 8,175.2 32.3 69.0 2.7
Operating Budget 117.9 635.6 89.9 118.5 847.0 1,291.5 1,567.7 54.0 211.4 33.3
Development Budget 274.4 1,933.1 206.8 443.6 1,790.7 6,607.5 6,607.5 27.1 -142.3 -7.4
Ministry of Counter Narcotics 70.3 253.6 106.5 110.2 450.0 864.0 871.5 51.6 196.4 77.4
Operating Budget 14.8 79.0 12.8 17.6 88.9 140.8 148.2 59.9 9.8 12.4
Development Budget 55.5 174.6 93.7 92.6 361.1 723.2 723.2 49.9 186.6 106.9
Ministry of Rural Rehabilitation and Development 1,674.4 7,575.9 1,036.7 2,365.4 10,206.2 19,519.0 19,624.9 52.0 2,630.3 34.7
Operating Budget 61.6 308.2 44.6 51.6 289.1 604.1 710.0 40.7 -19.0 -6.2
Development Budget 1,612.9 7,267.7 992.1 2,313.8 9,917.0 18,914.9 18,914.9 52.4 2,649.3 36.5
Total Agriculture and Rural Development 2137.1 10398.2 1439.9 3037.8 13293.9 28,282.0 28,671.5 46.4 2895.7 27.8
Operating Budget 194.3 1022.8 147.3 187.7 1225.0 2,036.5 2,426.0 50.5 202.2 19.8
Development Budget 1942.8 9375.4 1292.6 2850.1 12068.9 26,245.6 26,245.6 46.0 2693.5 28.7
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 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 436.5 3,935.3 1,179.8 1,628.0 5,489.2 13,141.8 13,255.2 41.4 1,553.9 39.5
Operating Budget 215.7 1,225.8 216.4 332.9 1,497.7 3,395.9 3,509.2 42.7 271.9 22.2
Development Budget 220.8 2,709.5 963.4 1,295.1 3,991.5 9,746.0 9,746.0 41.0 1,282.0 47.3
Total Health 436.5 3935.3 1179.8 1628.0 5489.2 13,141.8 13,255.2 41.4 1553.9 39.5
Operating Budget 215.7 1225.8 216.4 332.9 1497.7 3,395.9 3,509.2 42.7 271.9 22.2
Development Budget 220.8 2709.5 963.4 1295.1 3991.5 9,746.0 9,746.0 41.0 1282.0 47.3
Ministry of Frontiers and Tribal Affairs 40.6 222.1 54.9 47.3 202.8 599.5 620.1 32.7 -19.4 -8.7
Operating Budget 40.6 211.9 39.8 40.3 177.8 402.4 423.1 42.0 -34.2 -16.1
Development Budget 0.0 10.2 15.0 7.0 25.0 197.1 197.1 12.7 14.8 145.1
Ministry of Martyrs, Disabled and Social Affairs 846.7 5,763.6 855.7 1,492.1 7,600.0 2,100.5 9,766.2 77.8 1,836.4 31.9
Operating Budget 790.2 5,427.0 767.2 1,459.5 7,331.6 1,385.8 9,051.5 81.0 1,904.6 35.1
Development Budget 56.6 336.6 88.5 32.6 268.4 714.7 714.7 37.5 -68.3 -20.3
Ministry of Refugees and Repatriates 29.7 154.5 15.4 30.5 167.8 246.2 303.6 55.3 13.4 8.7
Operating Budget 22.7 97.7 15.4 23.5 154.7 205.2 262.7 58.9 57.0 58.3
Development Budget 7.0 56.7 0.0 7.0 13.1 40.9 40.9 32.0 -43.6 -76.9
Ministry of Women Affairs 18.0 136.3 14.7 16.3 111.3 226.1 240.6 46.3 -25.0 -18.3
Operating Budget 13.6 83.4 12.7 15.3 95.1 188.8 203.3 46.8 11.7 14.0
Development Budget 4.4 52.9 2.0 1.0 16.2 37.3 37.3 43.5 -36.7 -69.4
Office of Disaster Preparedness 6.4 46.3 7.2 6.8 41.6 163.8 163.8 25.4 -4.7 -10.1
Operating Budget 6.0 37.9 7.2 6.8 37.8 97.8 97.8 38.6 -0.1 -0.4
Development Budget 0.4 8.3 0.0 0.0 3.8 66.1 66.1 5.8 -4.5 -54.2
Directorate of Kochis 4.8 24.7 9.2 9.4 47.1 99.4 102.1 46.1 22.3 90.2
Operating Budget 4.8 21.4 3.3 3.5 22.2 45.6 48.3 45.9 0.8 3.6
Development Budget 0.0 3.3 5.9 5.9 24.9 53.8 53.8 46.2 21.6 649.7
Total Social Protection 946.2 6347.5 957.1 1602.4 8170.6 3,435.4 11,196.5 73.0 1823.0 28.7
Operating Budget 877.9 5879.4 845.6 1548.9 7819.2 2,325.6 10,086.6 77.5 1939.8 33.0
Development Budget 68.3 468.1 111.5 53.5 351.4 1,109.9 1,109.9 -116.8 -24.9
Ministry of Finance 3,787.7 5,639.8 881.6 449.6 2,870.5 6,280.6 9,054.2 31.7 -2,769.3 -49.1
Operating Budget 3,603.1 4,566.1 390.0 329.0 1,675.3 1,836.0 4,609.6 36.3 -2,890.8 -63.3
Development Budget 184.6 1,073.7 491.7 120.6 1,195.2 4,444.6 4,444.6 26.9 121.5 11.3
Ministry of Commerce 1,094.5 1,280.2 31.9 39.6 287.7 795.5 817.6 35.2 -992.5 -77.5
Operating Budget 1,080.6 1,218.2 25.4 32.1 206.1 367.0 389.1 53.0 -1,012.2 -83.1
Development Budget 13.9 62.0 6.5 7.5 81.6 428.5 428.5 19.1 19.6 31.7
Ministry of Economy 66.5 322.0 35.1 41.7 290.6 657.2 661.4 43.9 -31.3 -9.7
Operating Budget 25.0 116.9 14.7 17.7 111.4 252.4 256.6 43.4 -5.5 -4.7
Development Budget 41.5 205.1 20.4 24.0 179.3 404.8 404.8 44.3 -25.8 -12.6
Control and Audit Office 19.5 114.2 43.7 21.4 153.0 526.8 533.6 28.7 38.8 34.0
Operating Budget 10.7 42.5 9.8 8.2 62.3 120.0 126.8 49.1 19.7 46.4
Development Budget 8.8 71.7 33.9 13.2 90.8 406.8 406.8 22.3 19.1 26.6
Central Statistics Office 20.6 96.1 18.0 12.1 150.3 295.0 297.0 50.6 54.1 56.3
Operating Budget 10.8 10.8 11.2 10.1 69.9 142.0 144.0 48.6 59.1 546.8
Development Budget 9.7 85.3 6.8 2.0 80.3 153.0 153.0 52.5 -5.0 -5.8
Afghanistan National Standard Authority 4.0 41.0 3.1 6.9 26.8 246.6 250.2 10.7 -14.2 -34.6
Operating Budget 4.0 4.0 3.1 6.9 26.8 70.3 73.8 36.3 22.9 578.6
Development Budget 0.0 37.1 0.0 0.0 0.0 176.3 176.3 0.0 -37.1 -100.0
Total Economic Governance and Private Sector Development 4992.7 7493.3 1013.4 571.2 3779.0 8,801.7 11,613.9 32.5 -3714.4 -49.6
Operating Budget 4734.1 5958.5 454.1 403.9 2151.8 2,787.7 5,599.9 38.4 -3806.7 -63.9
Development Budget 258.5 1534.9 559.3 167.3 1627.2 6,014.1 6,014.1 27.1 92.3 6.0
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 0.0 5.8 0.0 3.7 7.5 0.0 64.2 11.7 1.7 28.6
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 5.8 0.0 3.7 7.5 0.0 64.2 11.7 1.7 28.6
Unallocated Reserves 0.0 5.8 0.0 3.7 7.5 0.0 0.0 N/A 1.7 28.6
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 5.8 0.0 3.7 7.5 0.0 0.0 N/A 1.7 28.6
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 0.0 10.0 0.0 3.7 7.5 29,048.7 64.2 N/A -2.5 -25.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 10.0 0.0 3.7 7.5 5,133.2 64.2
25 TOTAL GROSS EXPENDITURES 30,456.9 132,625.8 19,758.8 28,447.2 134,129.6 354,012.9 354,077.1 37.9 1,503.8 1.1
Operating Budget 23,843.0 99,100.7 14,117.4 20,690.2 102,708.4 196,327.0 196,327.0 52.3 3,607.7 3.6
Development Budget 6,613.9 33,525.1 5,641.4 7,757.0 31,421.3 157,685.9 157,750.1 19.9 -2,103.9 -6.3
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 30,456.1 132,496.2 19,759.8 28,451.8 134,140.7 1,644.5 1.2

150 Sale of Land and Buildings 6.8 162.8 3.8 0.4 25.3 -137.5 -84.4

2+150 TOTAL GROSS EXPENDITURE 30,462.8 132,659.0 19,763.6 28,452.2 134,166.0 1,507.0 1.1
RECURRENT EXPENDITURE 25,529.0 112,560.9 16,741.0 23,196.6 114,468.3 1,907.4 1.7
CAPITAL EXPENDITURE 4,933.8 20,098.1 3,022.6 5,255.6 19,697.8 -400.3 -2.0

701 General Public Services 6,095.3 18,128.2 2,659.2 2,607.7 15,388.9 -2,739.4 -15.1
Recurrent Expenditure 5,777.4 17,207.1 2,214.4 2,443.7 14,348.8 -2,858.3 -16.6
Capital Expenditure 317.9 921.1 444.8 164.0 1,040.1 119.0 12.9
702 Defence 5,723.8 26,343.6 4,057.1 6,942.5 32,054.6 5,711.0 21.7
Recurrent Expenditure 5,657.2 25,879.8 3,590.7 6,781.0 30,567.4 4,687.5 18.1
Capital Expenditure 66.6 463.8 466.4 161.5 1,487.3 1,023.5 220.7
703 Public Order and Safety 6,264.0 28,315.2 3,775.7 5,664.1 27,685.8 -629.4 -2.2
Recurrent Expenditure 6,045.5 27,235.8 3,586.5 5,144.6 26,362.8 -873.0 -3.2
Capital Expenditure 218.5 1,079.4 189.2 519.5 1,323.0 243.6 22.6
704 Economic Affairs 6,906.5 29,649.6 3,362.3 5,769.0 24,699.2 -4,950.4 -16.7
Recurrent Expenditure 2,944.7 13,887.2 1,891.6 1,886.1 10,883.4 -3,003.8 -21.6
Capital Expenditure 3,961.8 15,762.4 1,470.6 3,882.9 13,815.8 -1946.6 -12.3
705 Environmental Protection 13.1 83.1 9.6 12.6 69.0 -14.2 -17.0
Recurrent Expenditure 13.1 67.3 9.4 11.8 67.9 0.6 0.9
Capital Expenditure 0.0 15.8 0.2 0.8 1.1 -14.7 -93.1
706 Housing and Communal Ammenities 124.4 768.9 36.1 178.6 571.4 -197.6 -25.7
Recurrent Expenditure 40.2 212.4 35.8 24.3 166.9 -45.5 -21.4
Capital Expenditure 84.2 556.5 0.2 154.3 404.4 -152.1 -27.3
707 Health 452.8 4,013.7 1,197.3 1,645.4 5,580.7 1,567.0 39.0
Recurrent Expenditure 433.7 3,873.9 1,193.5 1,616.7 5,477.9 1,604.0 41.4
Capital Expenditure 19.1 139.8 3.8 28.7 102.8 -37.0 -26.5
708 Recreation, Culture and Religion 351.8 1,369.2 187.7 449.4 1,348.6 -20.6 -1.5
Recurrent Expenditure 195.9 935.5 138.5 219.2 993.9 58.4 6.2
Capital Expenditure 155.8 433.7 49.2 230.2 354.7 -79.0 -18.2
709 Education 3,671.5 20,046.0 3,705.0 3,902.1 19,696.4 -349.7 -1.7
Recurrent Expenditure 3,577.7 19,440.4 3,314.2 3,804.0 18,591.8 -848.6 -4.4
Capital Expenditure 93.8 605.6 390.8 98.1 1,104.6 498.9 82.4
710 Social Protection 859.6 3,941.3 773.5 1,280.8 7,071.5 3,130.2 79.4
Recurrent Expenditure 843.5 3,821.4 766.3 1,265.2 7,007.4 3,186.1 83.4
Capital Expenditure 16.0 120.0 7.2 15.7 64.0 -55.9 -46.6
Source: FPD using AFMIS data downloaded on the 21 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

Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 4,927.1 19,935.3 3,018.8 5,255.2 19,672.4 -262.9 -1.3
Land and Buildings 2,244.9 12,417.0 2,244.1 2,499.8 9,111.0 -3,306.0 -26.6
251/8 Purchase of Land and Buildings 2,251.7 12,579.8 2,247.9 2,500.2 9,136.4 -3,443.4 -27.4
251 Buildings and Structures 2,013.6 12,316.0 2,162.6 2,430.2 8,922.4 -3,393.6 -27.6
258 Land 238.1 263.8 85.2 70.0 214.0 -49.9 -18.9
150 Sale of Land and Buildings -6.8 -162.8 -3.8 -0.4 -25.3 137.5 -84.4
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) 1,200.6 2,623.9 177.4 669.5 2,173.4 -450.6 -17.2
257 Valuables 0.5 0.5 0.0 0.5 1.3 0.7 132.3
259 Capital Advance Payments 1,480.9 4,881.6 597.4 2,085.3 8,386.8 3,505.2 71.8
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 13,289.1 -3,716.6 8,745.5 8,963.3 -4,995.4 -1,278.8 34.4

3 NET ACQUISITION OF FINANCIAL ASSETS 6,873.4 -8,555.4 7,762.1 9,260.2 22,572.9 31,128.3 -363.8
Domestic 6,873.4 -8,555.4 7,762.1 9,260.2 22,572.9 31,128.3 -363.8
Currency and Deposits 6,693.6 -3,408.0 135.0 19,325.3 37,153.1 40,561.1 -1190.2
311 Treasury Single Account 6,499.0 -2,101.5 -1,101.9 17,638.5 34,852.6 36,954.1 -1758.5
313 Donor Accounts 194.1 1,273.2 1,236.9 1,686.8 2,300.4 1,027.2 80.7
314/90 Other Deposit Accounts 0.6 -2,579.7 0.0 0.0 0.1 2,579.8 -100.0
317 Loans 1.7 17.2 0.0 0.0 14.1 -3.1 -17.8
319 Other Accounts Receivable -2,499.7 -2,309.2 -600.7 156.4 26.8 2,336.0 -101.2
Other Assets 2,677.7 -2,855.3 8,227.9 -10,221.5 -14,621.1 -11,765.8 412.1
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 6,415.7 4,838.8 983.3 -296.9 -27,568.3 -32,407.1 -669.7
Domestic 6,235.6 2,749.1 1,081.2 -524.4 -5,213.4 -7,962.4 -289.6
411 Accounts Payable 41.2 -65.1 1,030.7 -711.9 1,387.2 1,452.3 -2232.1
413 Pension Liabilities -0.4 0.7 0.1 10.2 10.3 9.6 1382.0
423 Other Payables 0.0 1,633.7 0.0 0.0 1,085.8 -547.8 -33.5
451 Other Liabilities 6,194.8 1,179.8 50.4 177.3 -7,696.7 -8,876.5 -752.4
Foreign 180.2 2,089.7 -97.9 227.6 5,748.7 3,659.0 175.1
431 Foreign Currency -9.0 -15.4 -2.3 -1.6 2,194.4 2,209.8 -14377.3
181-2 Loans 189.2 2,105.1 -95.6 229.2 3,554.3 1,449.2 68.8
Source: FPD using AFMIS data downloaded on the 21 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
Miz - 7 Miz - 7 Jaw - 6 Sar - 7 Sar - 7 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 17,168.6 136,193.8 11,014.4 19,488.5 138,971.7 2,777.9 2.0
2-25 Expenditures (Recurrent) 25,529.0 112,560.9 16,741.0 23,196.6 114,468.3 1,907.4 1.7
23 Interest 0.0 46.7 46.2 11.0 107.4 60.6 129.7

Net Balance (1-2-25) -8,360.4 23,632.9 -5,726.6 -3,708.1 24,503.4 870.5 3.7
Primary Balance (1-2-25+23) -8,360.4 23,679.7 -5,680.4 -3,697.1 24,610.8 931.1 3.9

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 4,927.1 19,935.3 3,018.8 5,255.2 19,672.4 -262.9 -1.3

Net Lending-Borrowing (1-2) -13,287.5 3,697.6 -8,745.5 -8,963.3 4,831.0 1,133.4 30.7

Financing (3+4+5) 13,287.5 -3,697.6 8,745.5 8,963.3 -4,831.0 -1,133.4 30.7

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 6,873.4 -8,555.4 7,762.1 9,260.2 22,572.9 31,128.3 -363.8
4 Net Acquisition of Financial Liabilities 6,415.7 4,838.8 983.3 -296.9 -27,568.3 -32,407.1 -669.7

5 RETAINED EARNINGS -1.7 19.0 0.0 0.0 164.4 145.5

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 21 August 2013

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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
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
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.
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.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
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
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
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.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
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).
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.
Physical assets such as real estate and machinery
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.
Domestically raised revenues and donor grants (excludes loans).
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.)
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
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
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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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