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REVENUE CHARTS

Figures in Millions of Afs

Revenue Analysis
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Overall Revenue Performance to Target Tax Revenue Performance to Target


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50000 10000 Not including customs revenue


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Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw

Revenue t Revenue t-1 Target t Revenue t Revenue t-1 Target t

Customs Revenue Performance to Target Non-Tax Revenue Performance to Target


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Not including miscellaneous or social security revenue
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Revenue t Revenue t-1 Target t
EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance


40000 500000
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Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

Expenditure on Operations Expenditure on Development


350000 160000

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Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
42.9% 19.1% 61.7% 56.9% 19.2%
100000

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60000

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20000

0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets
Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Presidents Office 99.9% 1 Office of Disaster Preparedness 88.5%
2 Office of Disaster Preparedness 66.6% 2 National Assembly Meshanro Jirga 79.0%
3 Ministry of Commerce 61.9% 3 Geodesy and Cartography Office 56.8%
4 Ministry of Finance 61.3% 4 Ministry of Interior 54.5%
5 Ministry of Martyrs, Disabled and Social Affairs 57.8% 5 Ministry of Haj and Religious Affairs 51.7%
6 Ministry of Foreign Affairs 57.2% 6 Ministry of Commerce 50.7%
7 The High office of Oversight and Anti Corruption 57.2% 7 Ministry of Women Affairs 44.5%
8 National Assembly Wolesi Jirga 52.9% 8 Ministry of State and Parliamentart Affairs 38.5%
9 General Directorate of National Security 49.5% 9 Ministry of Economy 36.8%
10 Supreme Court 48.9% 10 Afghanistan National Standard Authority 36.6%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 31.7% 1 Ministry of Rural Rehabilitation and Development 30.4%
2 Ministry of Defence 20.4% 2 Ministry of Public Works 20.7%
3 Ministry of Education 41.4% 3 Ministry of Public Health 28.3%
4 Ministry of Martyrs, Disabled and Social Affairs 57.8% 4 Da Brishna Shirkat 21.7%
5 General Directorate of National Security 49.5% 5 Ministry of Education 12.2%
6 Ministry of Finance 61.3% 6 Ministry of Agriculture 24.2%
7 Ministry of Higher Education 42.6% 7 Ministry of Energy and Water 15.8%
8 Ministry of Foreign Affairs 57.2% 8 Ministry of Higher Education 32.0%
9 Ministry of Public Works 45.8% 9 Ministry of Finance 17.8%
10 Administrative Affairs 42.4% 10 Ministry of Mines and Industries 23.3%
Expected Execution 41.7% Expected Execution 0.0%
Table 1. Sources and Uses of Funds Table
Sources and Uses of Funds Table 1393 1394 Growth Overview:
In millions of Afs Month 6 YTD Month 6 Budget Month 6 YTD Month 6 Month YTD
This sheet overviews the whole financial
Revenue 126192 27319 426837 148051 27572 0.9% 17.3% operations of the Government, and how
Tax Revenue 37356 5178 98996 39912 6090 17.6% 6.8% they were paid for.
Fixed Taxes 5555 895 13383 4950 778 -13.0% -10.9%
Notes:
Taxes on Income and Profits 8616 1099 21545 9512 1412 28.5% 10.4%
Taxes on Property 420 69 902 451 77 10.9% 7.6% - On year to data, there have been falls in
Taxes on Goods and Services 7673 839 26374 8305 923 10.0% 8.2% collection on fixed taxes and other taxes
Taxes on International Trade 12393 2032 30819 14592 2472 21.6% 17.7% as a result of reduced business activity in
Other Taxes 2700 243 5975 2101 428 75.9% -22.2% the latter part of last year.
Grants 78441 20268 302914 95582 18891 -6.8% 21.9%
Foreign Governments 78441 20268 95582 18891 -6.8% 21.9% - Sales taxes have slightly increased,
International Organisation 0 0 0 0 - - reflecting an improvement in retail
activity from the low base last year.
Other Revenue 8376 1522 19756 10568 2314 52.1% 26.2%
- Taxes on International Trade has
Property Income 869 112 1781 850 92 -17.9% -2.2% increased as imports tend to recovere
Sales of Goods and Services 1477 371 3689 1700 204 -45.2% 15.1% from last year fall.
Fines & Penalties 5391 928 12519 6122 1055 13.7% 13.6% - The balance is positive in month 6,
Extractive Industry - Royalties & Fees 472 79 1238 416 51 -35.0% -11.9% reflecting lower spending than revenue
Others 167 32 530 1479 913 2796.6% 784.9% collection.
Social Contributions 2020 352 5171 1990 277 -21.3% -1.5% Glossary:

Expenditure 109753 21520 317425 107499 19054 -11.5% -2.1% YTD: Year to Date, the total collection
since the start of the year, up to the
Compensation of Employees 70457 13203 160053 68696 11103 -15.9% -2.5%
current point.
Uses of Goods and Services 29619 6490 156764 29975 5834 -10.1% 1.2%
Consumption of Fixed Capital 0 0 0 0 0 - - Net Operating Balance: revenues minus
Interest 134 69 608 375 122 76.7% 180.8% non-capital expenditures (noted in this
Subsidies 450 0 0 347 5 - -23.0% table as just expenditures)
Grants 287 180 0 98 7 -96.2% -65.8%
Social Benefits 8806 1579 0 8009 1982 25.6% -9.1% Net Lending/Borrowing: the net
Other Expense 0 0 0 0 0 - - operating balance, minus net acquisition
of non-financial assets
Net Operating Balance 16439 5799 109412 40552 8519 46.9% 146.7%

Net Acquistion of Non-Financial Assets 22050 7664 103912 19973 5206 -32.1% -9.4%
Fixed Assets 21722 7647 19824 5198 -32.0% -8.7%
Acquisition of Fixed Assets 21743 7649 19841 5199 -32.0% -8.7%
Sale of Fixed Assets (-) -21 -2 -17 -1 -73.7% -18.1%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 -100.0% -100.0%
Non-Produced Assets 328 17 150 8 -54.1% -54.3%

Net Lending/Borrowing -5611 -1865 5499 20578 3312 -277.6% -466.7%

Transactions in Financial Assets 5611 1865 -5499 -20578 -3312 -277.6% -466.7%
Net Acquisition of Financial Assets 3396 1090 -19628 -3556 -426.2% -677.9%
Domestic 3396 1090 -19628 -3556 -426.2% -677.9%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 2215 775 -950 244 -68.6% -142.9%
Domestic 1288 751 -1084 208 -72.3% -184.2%
Foreign 927 24 134 36 51.0% -85.6%

Discrepancy 0 0 0 0 0 -100.0% -
Table 2. Revenue Summary Table

Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 6 YTD Month 6 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 126192.4 148050.9 27318.8 27572.1 426836.8 32219.3 -14.4% 17.3% 0.9%
Domestic Revenues 47751.7 52469.2 7051.2 8681.1 123922.8 9500.7 -8.6% 9.9% 23.1% Notes:

Revenue for the month has:


Tax Revenues 37355.7 39911.6 5177.6 6090.0 98995.9 7589.7 -19.8% 6.8% 17.6%
Fixed Taxes 5555.1 4949.8 894.8 778.3 13382.8 1026.0 -24.1% -10.9% -13.0% - Major growing line: other taxes, followed by higher
Income Taxes 8615.5 9512.4 1098.9 1411.7 21544.6 1651.7 -14.5% 10.4% 28.5% contribution from income taxes.
Property Taxes 419.5 451.3 69.5 77.1 901.5 69.1 11.5% 7.6% 10.9% - Major falling line: income from Capital Property and social
Sales Taxes 7673.1 8305.2 838.7 922.8 26373.6 2022.0 -54.4% 8.2% 10.0% contribution fall down. However ,classifying the large
Other Taxes 2699.7 2100.7 243.4 428.2 5974.7 458.1 -6.5% -22.2% 75.9% miscellanious revenue may change various revenue
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - categories's compositon.
Customs Duty, Import Taxes 12392.7 14592.2 2032.3 2471.8 30818.7 2362.8 4.6% 17.7% 21.6%
Glossary:
Non Tax Revenue 10396.0 12557.6 1873.7 2591.1 24926.9 1911.1 35.6% 20.8% 38.3% Domestic Revenues: the total revenues collected by the
Income from Capital Property 869.2 850.2 112.1 92.1 1781.1 136.6 -32.6% -2.2% -17.9% Government, without including donor support.
Sales of Goods and Services 1476.7 1700.1 371.5 203.6 3688.6 282.8 -28.0% 15.1% -45.2%
Administrative Fees 5041.3 5699.0 819.2 1004.1 11671.3 894.8 12.2% 13.0% 22.6% Y-O-Y: Year-on-Year, the growth in something on last year.
Royalties 184.1 104.8 44.9 5.6 466.7 35.8 -84.4% -43.1% -87.6%
Non Tax Fines and Penalties 349.3 423.1 108.7 50.4 847.3 65.0 -22.3% 21.1% -53.6% Grants: Funds received from donors. Often the money can
Extractive Industry 288.2 311.4 33.6 45.5 771.2 59.1 -23.1% 8.1% 35.3% only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
Miscellaneous Revenue 167.2 1479.3 31.5 912.6 529.9 40.6 2146.5% 784.9% 2796.6%
Government
Social Contributions 2020.1 1989.7 352.1 277.1 5170.9 396.4 -30.1% -1.5% -21.3%

Grants 78440.7 95581.6 20267.6 18891.0 302914.0 22718.6 -0.2 21.9% -6.8%
Foreign Governments 78440.7 95581.6 20267.6 18891.0 21.9% -6.8%
Foreign Governments - Current 48949.4 73984.2 10526.3 11561.9 51.1% 9.8%
Foreign Governments - Capital 29491.3 21597.4 9741.3 7329.1 -26.8% -24.8%
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 3. Monthly Revenue Collection
Year: 1393 1393 1393 1393 1393 1393 1394 1394 1394 1394
Month: 1 2 3 4 5 6 1 2 3 4

Total Revenues 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 31940.7 10327.6 28989.8 24551.8
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 7921.7 7514.3 8893.0 10290.8

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6345.6 5608.7 6949.7 7887.1
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 725.5 792.9 888.1 834.3
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1189.3 1408.2 1888.4 1820.7
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 73.6 64.4 94.7 65.3
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 2048.9 875.6 1167.8 2182.5
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 189.3 156.1 454.9 443.4
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2468.3 2032.3 2119.1 2311.4 2455.9 2540.8

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1576.0 1905.7 1943.3 2403.7
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 96.6 115.2 88.6 369.2
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 523.1 187.9 253.5 293.8
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 701.2 945.4 851.0 1030.1
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 49.1 21.5 14.8 6.3
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 29.4 104.1 80.1 104.5
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 16.3 119.3 20.0 26.9
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 155.2 71.7 92.1 143.4
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 5.2 340.5 543.2 429.4

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 24019.0 2813.3 20096.8 14261.0
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 24019.0 2813.3 20096.8 14261.0
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 22183.0 571.3 15993.4 10273.8
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 1836.0 2242.1 4103.4 3987.2
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS


Table 4. Provincial Revenue Collection

1393 1394 1394 1393 1394 1394 YTD % % Growth Month Overview:
Month 6 YTD Month 5 Month 6 Target Target M-o-M Y-o-Y
Kabul 1272.6 1428.4 234.8 208.8 234.3 2663.3 53.6% -0.2% 12.2% This sheet shows the revenue collected by each of the 34
Kapisa 52.2 95.2 13.8 3.0 13.5 126.2 75.4% -2.0% 351.5% provinces, and the central Ministries.
Parwan 96.2 99.1 22.1 15.4 21.3 235.2 42.1% -3.2% 38.6%
Wardak 62.0 89.1 16.6 13.8 16.8 185.0 48.2% 0.8% 21.7%
Notes:
Logar 50.1 79.0 15.1 7.1 10.3 149.4 52.9% -31.5% 45.0%
Nangarhar 5302.7 6402.9 1129.9 920.5 1160.9 12561.6 51.0% 2.7% 26.1% - Typically those on the border will have higher collection
Laghman 62.3 86.1 16.0 12.3 8.4 155.4 55.4% -47.7% -31.6% given the customs revenue generated there.
Pangsher 27.6 60.5 7.4 6.1 5.3 80.9 74.7% -28.4% -14.1%
Baghlan 115.2 145.2 27.4 10.3 22.1 307.0 47.3% -19.5% 113.9% Glossary:
Bamyan 57.4 47.3 7.6 7.6 7.6 110.0 43.0% -0.9% -0.4%
Ghazni 122.6 194.3 37.7 27.7 33.1 310.2 62.6% -12.3% 19.2% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 58.8 273.1 68.5 14.9 47.5 169.5 161.1% -30.7% 218.8%
the country.
Paktiya 463.3 670.9 135.2 65.5 109.0 742.1 90.4% -19.3% 66.5%
Khost 326.5 343.9 75.1 57.0 71.8 1306.1 26.3% -4.4% 26.1% M-o-M: Month on Month - the change since the last month.
Kunar 82.4 104.4 20.0 17.8 14.8 368.4 28.3% -25.9% -16.8%
Nuristan 14.1 14.1 5.1 7.9 0.0 43.1 32.8% -100.0% -100.0% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 100.3 122.8 18.7 12.7 17.3 311.5 39.4% -7.4% 36.1% year.
Takhar 117.7 192.1 27.0 11.4 28.2 328.7 58.4% 4.6% 148.0%
Kunduz 397.5 331.0 92.6 74.3 0.0 1386.8 23.9% -100.0% -100.0%
Samangan 55.1 68.9 11.6 4.5 10.0 118.5 58.1% -13.9% 124.7%
Balkh 3594.6 3727.5 667.8 490.5 573.9 10291.3 36.2% -14.1% 17.0%
Saripul 46.8 54.5 11.1 9.1 4.7 95.0 57.4% -57.7% -48.6%
Ghor 37.6 57.6 9.5 7.2 15.7 153.6 37.5% 65.3% 117.6%
Dikondy 24.1 32.1 6.2 4.7 5.5 73.9 43.4% -11.5% 16.0%
Uruzgan 20.3 39.5 5.0 3.4 4.1 74.2 53.1% -18.8% 18.0%
Zabul 31.8 32.9 5.2 7.0 6.5 111.4 29.5% 25.7% -6.9%
Kandahar 1506.0 2386.1 464.7 226.5 453.8 3073.6 77.6% -2.3% 100.3%
Jawzjan 87.6 123.0 20.2 5.6 16.2 257.6 47.7% -19.8% 187.6%
Faryab 1904.4 919.2 95.2 282.9 109.5 4663.7 19.7% 15.0% -61.3%
Helmand 246.8 260.9 81.9 43.9 19.5 666.9 39.1% -76.2% -55.5%
Badghis 42.1 42.4 3.0 6.9 6.9 93.7 45.2% 126.7% 0.1%
Herat 6303.7 7670.3 1226.2 1119.8 1282.9 20030.1 38.3% 4.6% 14.6%
Farah 1277.2 1858.1 492.6 191.0 429.0 2152.1 86.3% -12.9% 124.6%
Nimroz 3112.5 3703.8 719.5 545.2 695.3 5745.9 64.5% -3.4% 27.5%
Central Ministries 20679.7 20713.4 3378.1 2608.7 3225.5 54780.7 37.8% -4.5% 23.6%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 47751.7 52469.2 9168.4 7051.2 8681.1 123922.8 42.3% -5.3% 23.1%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 6 YTD Month 5 Month 6 Budget Budget
Total Gross Expenditure 131824.6 127489.7 27674.6 29186.1 24260.3 443898.0 28.7% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 7712.8 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 131803.4 127472.4 27671.3 29184.1 24259.7
Notes:
Compensation of Employees 70457.4 68695.8 12168.4 13202.9 11103.4 160052.8 42.9% - Expenditure on salaries has slightly increased YTD on last year, while on
of which operating budget 70457.43 68695.8 12613.77 13202.87 11103.43 160052.8 42.9% monthly basis, it has shortly fallen, reflecting an effort to bring controls over
Wages and Salaries 67699.9 65847.7 11664.2 12681.7 10558.4 expenditures in the new year.
Wages and Salaries in Cash 58596.7 58075.9 9958.6 11109.4 9358.9
Wages and Salaries in Kind 9102.7 7535.4 1687.6 1572.3 1156.2 - Likewise other elements of expenditure including: travel, contracted
Wages and Salary Advance 0.4 236.4 18.0 0.1 43.2 services and other goods and services use have fallen; however the costs for
Social Benefits 555.7 624.5 136.7 120.9 132.6 fuel have risen on the same period last year, despite falls in prices.
Social Benefits - in Cash 555.7 624.5 136.7 120.9 132.6
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -130.0 -131.4 -27.5 -30.2 -21.1 Total Gross Expenditure: the total expenditures including interest payments
Other Compensation 2331.8 2355.0 395.0 430.5 433.6 .

Use of Goods and Services 29619.3 29974.8 8198.9 6489.5 5834.1 156763.8 19.1% Core Budget: The operating budget plus the development budget
of which operating budget 13400.6 15402.7 3736.3 4086.5 3489.6 97886.8 15.7%
Travel 1045.7 937.4 201.2 221.5 203.9 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Communications 1368.3 1366.8 412.5 432.0 388.3 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
Contracted Services 12637.9 10648.1 3682.7 2057.9 1435.1
operating budget, however development budget spending contains
Repairs and Maintenance 3788.2 1619.0 583.8 945.9 383.5
recurrent items and vice versa
Utilities 1736.8 1443.9 486.8 593.5 265.2
Fuel 2146.8 7500.5 1479.2 396.6 1407.9 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 6895.6 6459.1 1352.7 1842.2 1750.2 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 1952.2 1351.8 352.9 859.0 300.8
Other Expenses 2139.0 1518.8 242.1 667.7 625.5 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 2804.4 3588.6 757.8 315.5 823.8 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
Interest 133.6 375.2 0.0 69.2 122.3 608.4 61.7%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 133.6 375.2 0.0 69.2 122.3 employees.

Social Transfers 9543.1 8453.3 4549.8 1758.3 1993.7 14847.8 56.9% Goods and Services: Expenditure items such as electricity costs,
Subsidies 450.0 346.7 245.0 0.0 5.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 286.8 98.1 31.1 179.8 6.8 value below Afs 50,000
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 286.8 98.1 31.1 179.8 6.8 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Transfers: Payments to a person or organization for which no service is
Social Security 8794.3 7858.5 4273.7 1578.5 1981.9 received, for which pension payments and subsidies
Other Social Transfers 12.0 150.0 0.0 0.0 0.0
Social Assistance 0.0 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants 12.0 150.0 0.0 0.0 0.0
Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
Gross Acquisition of Nonfinancial Assets 22071.2 19990.5 2757.6 7666.2 5206.7 103912.3 19.2% reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget)
of which operating budget 2708.5 1207.3 731.3 1535.7 601.2 17436.9 6.9%
Net Acquisition of Nonfinancial Assets 22050.0 19973.2 2754.2 7664.1 5206.2
Sale of Land and Buildings -21.2 -17.4 -3.4 -2.1 -0.5
Buildings and Structures 9482.2 13602.1 3092.2 2718.5 4596.7
Machinery / Equipment (>50,000) 1998.4 3202.8 441.4 358.0 463.6
Valuables 0.3 0.0 0.0 0.3 0.0
Land 327.5 149.6 134.4 17.0 7.8
Capital Advance Payments 10262.7 3036.0 -910.4 4572.4 138.6

Memorandum Items
Contingency Funds 7712.8

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations


Afs Mi l l i ons 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 6 YTD Month 5 Month 6 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 96243.2 94134.4 19646.1 20652.6 17310.3 289669.4 32.5% -11.9% -16.2% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 96222.0 94117.0 19643.5 20650.5 17309.8 -11.9% -16.2%
Notes:
Compensation of Employees 70457.4 68695.8 12613.8 13202.9 11103.4 160052.8 42.9% -12.0% -15.9%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 67699.9 65847.7 12044.2 12681.7 10558.4 -12.3% -16.7%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 58596.7 58075.9 9447.3 11109.4 9358.9 -0.9% -15.8%
Wages and Salaries in Kind 9102.7 7535.4 2596.5 1572.3 1156.2 -55.5% -26.5% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 0.4 236.4 0.4 0.1 43.2 11394% 86331% to date have made up 73% of operating expenditure, which is
Social Benefits 555.7 624.5 114.7 120.9 132.6 15.6% 9.7% more or less in line with the proportion last year (73%).
Social Benefits - in Cash 555.7 624.5 114.7 120.9 132.6 15.6% 9.7%
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - Glossary:
Return of Salaries -130.0 -131.4 -19.2 -30.2 -21.1 10.4% -30.0%
Total Gross Expenditure: the total expenditures including interest
Other Compensation 2331.8 2355.0 474.0 430.5 433.6 -8.5% 0.7%
payments

Use of Goods and Services 13400.6 15402.7 3736.3 4086.5 3489.6 97886.8 15.7% -6.6% -14.6% Operating Budget: the Government budget is split into operating
Travel 821.4 825.2 141.7 143.3 189.6 33.8% 32.3% and development. Operating is the expenditure not targeted
Communications 1343.0 1366.8 328.8 429.2 388.3 18.1% -9.5% towards particular development projects under the NPPs.
Contracted Services 598.6 352.5 65.4 260.8 42.2 -35.5% -83.8%
Repairs and Maintenance 3621.6 1619.0 1723.9 898.4 383.5 -77.8% -57.3% Development Budget: The Government budget for development
Utilities 1599.5 1443.9 583.3 494.8 265.2 -54.5% -46.4% projects implemented by Government agencies. It contains
Fuel 2121.4 7471.7 400.0 393.0 1400.8 250.2% 256.4% recurrent and capital expenditure in Afghanistan. These projects
are mainly donor funded. The Development Budget is sometimes
Other Use of Goods and Services 3295.1 2323.7 493.2 1467.1 820.0 66.3% -44.1%
referred to as the Capital Budget in other countries
Tools and materials (< 50,000) 1637.2 679.7 284.9 818.8 184.7 -35.2% -77.4%
Other Expenses 1603.7 1381.0 169.7 649.2 590.0 247.6% -9.1%
Advances and Return of Expenditure 54.1 263.0 38.5 -0.9 45.3 17.6% -5292.8%

Interest 133.6 375.2 0.0 69.2 122.3 608.4 61.7% - 76.7%


To Non-Residents 133.6 375.2 0.0 69.2 122.3 - 76.7%

Social Transfers 9543.1 8453.3 2564.7 1758.3 1993.7 13684.5 61.8% -22.3% 13.4%
Subsidies 450.0 346.7 0.0 0.0 5.0 - -
Grants to Government Units & Other organisations 286.8 98.1 93.8 179.8 6.8 -92.7% -96.2%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 286.8 98.1 93.8 179.8 6.8 -92.7% -96.2%
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 8794.3 7858.5 2454.0 1578.5 1981.9 -19.2% 25.6%
Other Social Transfers 12.0 150.0 16.9 0.0 0.0 -100.0% -
Social Assistance 0.0 0.0 0.0 0.0 0.0 - -
Advance Subsides, Grants 12.0 150.0 16.9 0.0 0.0 -100.0% -

Gross Acquisition of Nonfinancial Assets 2708.5 1207.3 731.3 1535.7 601.2 17436.9 6.9% -17.8% -60.8%
Net Acquisition of Nonfinancial Assets 2687.3 1189.9 728.7 1533.6 600.7 -17.6% -60.8%
Sale of Land and Buildings -21.2 -17.4 -2.6 -2.1 -0.5 -79.5% -73.7%
Buildings and Structures 1700.2 560.9 244.1 1397.3 415.8 70.4% -70.2%
Machinery / Equipment (>50,000) 540.7 498.8 332.8 121.1 177.4 -46.7% 46.5%
Valuables 0.3 0.0 0.0 0.3 0.0 - -100.0%
Land 327.5 145.1 14.4 17.0 7.8 -45.6% -54.1%
Capital Advance Payments 139.9 2.4 140.0 -0.1 0.3 -99.8% -540%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 7. Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 6 YTD Month 6 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 131968.6 127716.4 29217.5 24390.2 443898.0 28.8% -3.2% -16.5% undertaken by each Ministry, so you can see how
130967.2 125631.8 28824.5 24153.3 429891.5 much each Ministry was budgeted, and how
Ministry of Interior 22338.1 24754.7 5507.4 3750.4 77924.9 31.8% 10.8% -31.9% much they have managed to spend to date.
Ministry of Defence 27792.4 23010.8 6041.3 4538.1 112920.8 20.4% -17.2% -24.9%
Notes:
Ministry of Foreign Affairs 2103.5 1711.4 194.4 349.6 3428.4 49.9% -18.6% 79.8%
Presidential Protective Service 627.7 490.4 72.1 85.6 1077.1 45.5% -21.9% 18.6% - Spedning on Security sector has declined in
General Directorate of National Security 5532.7 5926.7 946.6 0.0 12044.9 49.2% 7.1% -100.0% yearly expenditure, this is due to underspending
Total Security 58394.4 55894.2 12761.8 8723.6 207396.1 27.0% -4.3% -31.6% by Minisry of Defence and Foriegn Affairs.

Presidents Office 891.5 360.9 151.0 0.0 361.2 99.9% -59.5% -100.0% - A large increase in expenditure on
National Assembly Meshanro Jirga 273.0 247.9 41.1 34.0 574.2 43.2% -9.2% -17.2% infrastructure reflects the priority the
National Assembly Wolesi Jirga 647.6 724.2 48.8 117.1 1381.9 52.4% 11.8% 139.8% Government is placing on this investment.
Supreme Court 1607.5 1493.3 237.5 194.7 3205.0 46.6% -7.1% -18.0%
Glossary:
Ministry of Justice 287.4 352.7 57.7 53.0 1056.0 33.4% 22.7% -8.1%
Administrative Affairs 1110.7 1533.0 304.3 362.8 3647.0 42.0% 38.0% 19.2% Total Gross Expenditure: the total expenditures
Ministry of State and Parliamentart Affairs 44.2 47.2 7.6 23.0 126.8 37.2% 6.8% 203.3% including interest payments
Ministry of Haj and Religious Affairs 312.8 449.0 48.9 99.9 1096.7 40.9% 43.5% 104.3%
Attorney General 553.7 566.1 103.1 95.1 1325.2 42.7% 2.2% -7.8% Operating Budget: the Government budget is
Election Commission 52.5 63.0 9.4 10.6 160.0 39.4% 20.2% 12.4% split into operating and development. Operating
IARCSC 242.7 205.4 44.3 45.5 739.4 27.8% -15.4% 2.6% is the expenditure not targeted towards
Independent Commission for Overseeing the Implementation of Constitution 45.5 - - - particular development projects under the NPPs.
Independent Board of new Kabul 42.2 48.8 0.6 14.0 3257.4 1.5% 15.6% 2228.5%
Afghanistan Independent Human Rights Commission 99.9 - - -
The High office of Oversight and Anti Corruption 93.1 96.2 10.0 14.1 234.1 41.1% 3.3% 40.5%
Independent Directorate of Local Governance 1074.8 1171.0 180.4 215.3 3443.6 34.0% 9.0% 19.3%
Legal Training Center 0.0 - - -
Total Governance, Rule of Law and Human Rights 7233.6 7358.7 1244.9 1279.1 20753.8 35.5% 1.7% 2.7%

Ministry of Public Works 5968.2 6404.0 1567.4 972.7 26581.9 24.1% 7.3% -37.9%
Ministry of Transport and Aviation 485.5 114.5 99.0 22.7 365.6 31.3% -76.4% -77.0%
Ministry of Communication 291.2 311.0 56.7 56.6 817.1 38.1% 6.8% -0.1%
Ministry of Energy and Water 2437.7 1640.2 458.0 273.0 9291.4 17.7% -32.7% -40.4%
Water Supply and Canalization Corporation 576.7 - - -
Da Brishna Shirkat 1044.8 3358.8 78.4 947.2 15478.8 21.7% 221.5% 1108.1%
Ministry of Urban Development 239.7 477.0 85.9 37.5 1633.9 29.2% 99.0% -56.3%
Independent Board of new Kabul 110.3 - - -
Ministry of Mines and Industries 525.7 670.4 54.5 141.5 2438.8 27.5% 27.5% 159.7%
Geodesy and Cartography Office 54.4 70.1 9.7 10.4 148.5 47.2% 28.9% 6.5%
Directorate of Environment 99.7 107.0 15.4 14.0 259.4 41.3% 7.3% -9.4%
Afghanistan High Atomic Energy Commission 11.9 13.7 0.8 2.5 41.1 33.3% 14.8% 226.6%
Provincial Muncipalities 0.0 - - -
Municipalities 531.9 342.1 117.3 147.4 0.0 - -35.7% 25.6%
Total Infrastructure and Natural Resources 11690.9 13508.8 2543.1 2625.5 57743.7 23.4% 15.5% 3.2%
Ministry of Education 15429.5 14713.0 3309.1 3187.8 47151.1 31.2% -4.6% -3.7%
Ministry of Higher Education 2358.0 3014.6 382.1 510.3 7824.1 38.5% 27.8% 33.6%
Ministry of Information and Culture 242.4 262.0 38.1 50.5 720.4 36.4% 8.1% 32.7%
Science Academy 83.0 96.8 16.9 24.3 234.7 41.3% 16.7% 43.3%
National Olympic Committee 80.9 168.2 14.2 66.2 564.1 29.8% 108.0% 366.1%
Total Education 18193.7 18254.7 3760.4 3839.2 56494.3 32.3% 0.3% 2.1%

Ministry of Public Health 6134.8 5690.4 776.0 468.0 18151.3 31.3% -7.2% -39.7%
Total Health 6134.8 5690.4 776.0 468.0 18151.3 31.3% -7.2% -39.7%

Ministry of Agriculture 2089.9 2464.8 344.3 608.7 9188.6 26.8% 17.9% 76.8%
Ministry of Counter Narcotics 552.9 334.3 51.6 109.0 1622.8 20.6% -39.5% 111.1%
Ministry of Rural Rehabilitation and Development 13020.9 9016.9 4957.5 3038.8 29326.0 30.7% -30.8% -38.7%
Total Agriculture and Rural Development 15663.7 11816.0 5353.4 3756.6 40137.4 29.4% -24.6% -29.8%

Ministry of Frontiers and Tribal Affairs 184.0 203.3 42.5 64.3 516.6 39.4% 10.5% 51.4%
Ministry of Martyrs, Disabled and Social Affairs 9586.3 8083.1 1740.4 2052.4 14709.8 55.0% -15.7% 17.9%
Ministry of Refugees and Repatriates 104.1 102.7 17.2 17.8 281.0 36.6% -1.3% 3.7%
Ministry of Women Affairs 81.3 96.9 14.4 26.0 242.3 40.0% 19.2% 81.1%
Office of Disaster Preparedness 34.4 266.2 6.2 13.0 389.2 68.4% 673.4% 111.4%
Directorate of Kochis 22.8 31.8 3.7 3.7 100.9 31.5% 39.4% -0.8%
Total Social Protection 10013.0 8784.1 1824.3 2177.2 16239.8 54.1% -12.3% 19.3%

Ministry of Finance 2877.8 2953.9 435.5 920.6 8288.0 35.6% 2.6% 111.4%
Ministry of Commerce 275.0 607.7 42.8 246.2 1059.7 57.3% 121.0% 475.2%
Ministry of Economy 242.5 190.7 45.7 39.6 521.5 36.6% -21.4% -13.3%
Control and Audit Office 143.7 174.4 18.2 32.7 938.5 18.6% 21.4% 79.7%
Central Statistics Office 79.6 81.2 13.8 12.1 446.5 18.2% 2.0% -12.3%
Afghanistan National Standard Authority 24.3 59.8 4.4 32.9 157.2 38.1% 145.8% 639.3%
Total Economic Governance and Private Sector Development 3642.9 4067.7 560.5 1284.0 11411.4 35.6% 11.7% 129.1%

Afghanistan Investment Support Agency 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 0.0 257.3 0.0 0.0 1563.7 16.5% - -
Unallocated Reserves 0.0 - - -
Unspecified 1001.4 2084.6 393.0 236.9 14006.5 14.9% 108.2% -39.7%
Total Unclassified 1001.4 2341.9 393.0 236.9 15570.2 15.0% 133.9% -39.7%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:


Month 6 YTD Month 6
General Public Services 13051.2 19474.1 2588.1 4005.1 This sheet breaks down expenditure by the UN
Recurrent Expenditure 10663.0 15381.0 2392.7 3162.1 COFOG classification, so you can see which
Capital Expenditure 2388.2 4093.1 195.4 842.9 priority areas received what.
Defence 34188.1 29895.6 7112.5 4695.6
Notes:
Recurrent Expenditure 32730.7 29583.4 6455.9 4680.4
Capital Expenditure 1457.4 312.2 656.5 15.2 - The Government expenditure in the defence
Public Order and Safety 24094.6 23031.0 5318.7 3461.3 sector has slightly declined, where as
Recurrent Expenditure 23932.1 22533.8 5253.7 3280.6 expenditure on general public service has
Capital Expenditure 162.5 497.2 65.1 180.7 increased.
Economic Affairs 26278.8 22295.2 7725.5 5681.9
Recurrent Expenditure 9362.5 9551.5 1266.7 2097.9 - Increase in capital expenditure on education
Capital Expenditure 16916.2 12743.7 6458.8 3584.0 reflect rising need for financing operational
cost of existing capital.
Environmental Protection 122.5 128.6 15.4 18.8
Recurrent Expenditure 83.9 88.1 15.4 14.0 Glossary:
Capital Expenditure 38.7 40.5 0.0 4.8
Housing and Communal Amenities 342.6 576.0 118.7 66.6 COFOG: Classifications of the Functions of
Recurrent Expenditure 192.9 207.0 43.7 40.3 Government, is a UN classification breaking
Capital Expenditure 149.8 369.0 75.0 26.3 down Government expenditure by key policy
Health 6166.7 5722.2 781.5 474.2 areas.
Recurrent Expenditure 6040.1 5230.3 742.5 371.2 Recurrent Expenditure: is expenditure on non-
capital items, typically salaries etc. These are
Capital Expenditure 126.5 491.9 39.0 103.0
items which need to be repurchased each
Recreation, Culture and Religion 703.0 1059.5 113.4 246.8
year.
Recurrent Expenditure 591.6 823.1 109.5 172.3 Capital Expenditure: is the expenditure on
Capital Expenditure 111.4 236.4 3.9 74.5 assets.
Education 17807.1 17751.6 3694.7 3698.9
Recurrent Expenditure 17089.3 16572.8 3523.1 3337.1
Capital Expenditure 717.9 1178.9 171.5 361.8
Social Protection 9213.9 7782.6 1749.0 2041.2
Recurrent Expenditure 9211.3 7754.9 1748.0 2027.5
Capital Expenditure 2.6 27.7 1.0 13.7

Total 131968.6 127716.4 29217.5 24390.2


Table 9. Expenditure by Province

1393 1394 1393 1394 YTD Month Overview:


Month 6 YTD Month 6 % Growth
Kabul 6859.5 8311.2 982.3 2039.1 21.2% 107.6% This sheet overviews the expenditure on provinces. This
Kapisa 931.2 1189.4 153.7 236.1 27.7% 53.6% does not give a full overview of the expenditure benefits
Parwan 1434.0 1746.5 251.8 415.7 21.8% 65.1% to provinces, as some central spending impacts provincial
Wardak 907.1 1413.5 206.7 203.9 55.8% -1.4% welfare.
Logar 900.9 951.2 140.8 205.7 5.6% 46.1%
Notes:
Nangarhar 6264.7 6193.9 1152.7 1194.3 -1.1% 3.6%
Laghman 905.9 1275.2 252.5 449.4 40.8% 78.0% - The border provinces have seen falls YTD in collection
Pangsher 540.1 759.9 116.1 164.3 40.7% 41.5% (on average around 1.4%, compared to a 1% overall
Baghlan 2184.8 2445.9 273.4 395.7 12.0% 44.7% unweighted average fall).
Bamyan 796.1 1229.0 251.9 222.7 54.4% -11.6%
Ghazni 1419.9 2153.4 323.6 317.0 51.7% -2.0% Glossary:
Paktika 916.3 1077.8 144.5 191.1 17.6% 32.2%
Offshore Payments: payments received by the
Paktiya 4930.6 4832.2 1189.7 895.8 -2.0% -24.7%
Government from outside of Afghanistan, not collected by
Khost 1020.8 1209.6 136.7 282.9 18.5% 107.0% any of the Line Ministries, or Provinces.
Kunar 1179.3 1367.1 226.8 153.7 15.9% -32.3%
Nuristan 592.7 789.6 101.0 130.9 33.2% 29.6%
Badakhshan 1453.1 1942.7 248.9 282.4 33.7% 13.5%
Takhar 1417.6 1654.6 364.8 452.6 16.7% 24.1%
Kunduz 1608.6 2532.0 308.6 615.2 57.4% 99.4%
Samangan 778.5 992.0 99.3 166.9 27.4% 68.0%
Balkh 6475.4 5841.3 1496.8 957.6 -9.8% -36.0%
Saripul 925.1 1056.0 299.4 450.3 14.2% 50.4%
Ghor 890.4 1393.3 285.9 300.3 56.5% 5.0%
Dikondy 560.3 715.4 104.3 138.0 27.7% 32.3%
Uruzgan 870.5 1421.9 195.3 342.7 63.3% 75.5%
Zabul 704.9 987.4 176.1 155.9 40.1% -11.5%
Kandahar 6134.1 6183.2 890.3 1435.2 0.8% 61.2%
Jawzjan 1060.5 1206.7 241.2 220.3 13.8% -8.7%
Faryab 1701.1 1593.8 297.3 273.2 -6.3% -8.1%
Helmand 5223.0 5473.3 916.8 893.9 4.8% -2.5%
Badghis 1988.5 928.8 425.3 135.0 -53.3% -68.3%
Herat 6344.5 5695.7 1123.5 1184.4 -10.2% 5.4%
Farah 1060.8 1432.8 205.1 211.5 35.1% 3.2%
Nimroz 832.5 1256.2 146.3 70.5 50.9% -51.8%
Central Ministries 59458.5 47962.3 15351.2 8577.2 -19.3% -44.1%
Offshore Payments 697.2 501.6 137.0 29.0 -28.1% -78.8%
Total 131968.6 127716.4 29217.5 24390.2 -3.2% -16.5%
Table 10. Expenditure by ANDS

1393 1394 1393 1394 Overview:


Month 6 YTD Month 6
Security 58,394.4 55,894.2 12,761.8 8,723.6 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 7,233.6 7,358.7 1,244.9 1,279.1 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 11,690.9 13,508.8 2,543.1 2,625.5 Government's policy priorities.
Education 18,193.7 18,254.7 3,760.4 3,839.2
Glossary:
Health 6,134.8 5,690.4 776.0 468.0
Agriculture and Rural Development 15,663.7 11,816.0 5,353.4 3,756.6 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 10,013.0 8,784.1 1,824.3 2,177.2 Development Strategy, the original document setting
Economic Governance and Private Sector Development 3,642.9 4,067.7 560.5 1,284.0 out the development plan for Afghanistan. The sectors
Unclassified 1,001.4 2,341.9 393.0 236.9 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.
Table 11. Financing

1393 1394 1393 1394 Overview:


Month 6 YTD Month 6
TOTAL FINANCING 5,611.0 (20,578.5) 1,865.2 (3,312.4) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 3,396.4 (19,628.1) 1,090.0 (3,556.1)
Notes:
Domestic 3,396.4 (19,628.1) 1,090.0 (3,556.1)
Currency and Deposits 7,440.0 (19,842.2) (1,521.8) (9,522.0) - Last fiscal year the Government relied on funds from
Treasury Single Account 15,288.1 (24,217.0) 4,435.2 (8,774.1) the TSA to finance expenditures, this year (YTD), the
Provincial Revenue Accounts (0.1) (53.1) - - TSA has accumulated funds overall, building back some
Donor Accounts (7,847.6) 4,427.3 (5,957.0) (747.9) of the losses from last year.
Other Deposit Accounts (0.5) 0.7 - -
Loans 15.6 7.5 0.1 -
Loans 2.4 1.7 0.2 - Glossary:
Advances 13.2 5.8 (0.0) -
Treasury Single Account: The main bank account of the
Other Accounts Receivable 107.3 78.0 1.2 78.0 Government. In Afghanistan, the TSA consists of the
Clearing Accounts 0.1 78.0 - 78.0 Afghani account, the US dollar account, provincial
Other Current Assets 107.2 - 1.2 - revenue and expenditure accounts, and ARTF and
Other Assets (4,166.5) 128.5 2,610.5 5,887.9 LOTFA accounts.
Provincial Expenditure Accounts (4,166.5) 128.5 2,610.5 5,887.9
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities 2,214.7 (950.4) 775.2 243.7
Accounts Payable: outstanding payments owed by the
Domestic 1,287.8 (1,084.2) 751.4 207.9
Government.
Accounts Payable 2,269.3 1,336.5 (248.2) 415.2
Accounts Payable - Suppliers 2,288.9 1,341.8 (247.8) 414.5 Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (19.5) (5.4) (0.4) 0.7 usually documented by some type of legal
Pension Liabilities 1.0 1.0 6.1 1.0 representative. Examples include bonds and shares of
Other Payables - - - - stock, but not tangible assets such as real estate or
Other Liabilities (982.5) (2,421.6) 993.6 (208.3) gold. These are included below the line as financing
Foreign 926.9 133.8 23.8 35.9 items
Foreign Currency - - - -
Loans 941.6 157.2 27.1 35.9
Currency Gain/Loss (14.7) (23.4) (3.3) -

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