1392-Monthly Fiscal Bulletin 11

Monthly Fiscal Bulletin, Month 11, 1392
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 15 December 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 were Afs 5.9 billion in month 11 as compared to Afs 8.7 billion in
previous month. This makes the total revenue Afs 90.4 in first 11 months of FY 1392.
o Total grants receipt for operating expenditures during month 11, were Afs 6.5 billion, whereas in
preceding month of FY 1392, it was only Afs 23.5 billion.
o During month 11, total operating expenditures were Afs 15.4 billion as compared to Afs 20.5 billion
in month 10 of FY 1392, whereas for the YTD, total spending were of Afs 171.5 billion.
o The YTD Operating Budget balance for current fiscal year was a surplus of Afs 57.9 billion including
grants, while excluding grants there was a deficit of Afs 81 billion.
Development Budget highlights:
o Total development budget expenditures, in month 11, were about Afs 9.7 billion compared to Afs
6.8 billion in previous month, whereas for the YTD for 11 months, total development expenditures
were Afs 60.9 billion.
o The development grants receipts during month 11, were Afs 10.6 billion compared to Afs 2.9 billion
received in month 10 of FY 1392.
o The Development Budget balance for the YTD of 11 months was a deficit of Afs 19 billion compared
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to Afs 20.2 billion in month 10.
Targets REVENUE SUMMARY
Total Domestic 123,000
Revenue 110,700 This section illustrates revenues

(Afs million)
98,400 received from the Government that
86,100
90,366 are used to finance its expenditures
75,850 84,435
65,600
and deliver Government services.
75,751
55,350
66,569 These revenues may either be
57,778
45,920
47,987
domestically raised revenues or donor
36,490 39,659 grants. Further information is
27,060
30,654
18,040 available in Tables 2 and 3.
22,324 Actual Collections
9,020
13,519
AFMIS data extract 15 December 2013
6,885 Domestic Revenue Developments
Total domestic revenues for the

Domestic Revenue (Afs billion)
1391 YTD 1392 YTD 1392 YTD Target
YTD were about Afs 90.4 billion
51.1 against the original target of
42.9
Afs 110.7 billion, a shortfall by
38.5 around 18.3 percent.
31.4 Total YTD tax revenues were Afs
23.0 23.5 42.9 billion, falling behind 1392
21.2
18.1
16.2 YTD target of Afs 51.1 billion by
8.2
16 percent.
3.8 4.7
Total customs duties for the YTD
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
were Afs 23 billion, falling
Taxes Miscellaneous behind the YTD target for 1392
where as it was Afs 31.4 billion

139.2 by 26.7 percent.
Donor Grants (Afs billion) Total YTD non-tax revenues
1391 YTD 1392 YTD
were Afs 16.2 billion, lower than
the YTD target for 1392 of Afs
23.5 billion by 31 percent.
65.7 Donor Grant Developments
Total YTD operating grants
35.8
41.5
receipts were Afs 139.2 billion
compared to Afs 65.7 billion (
the YTD actual for 1391 9
months).
Operating Grants Development Grants
AFMIS data extract 15 December 2013 Total YTD development grants
receipts were around Afs 41.5
billion compared to Afs 35.8
billion for the YTD 1391 9
months.
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EXPENDITURE SUMMARY
Operating Budget Budget Target
This section illustrates the expenditures
Expenditure 196,327
incurred by the Government for the year
179,966
(Afs Million) 163,606 to date for the delivery of Government
147,245
156,156
171,552
services. Further information on the
130,885
114,524 135,643 breakdown of these expenditures by

98,164 121,111 spending type and sectors for the
81,803 102,745 1391 Expenditure operating and development budgets is
82,050
49,082
65,442 available in Tables 4 to 8.
67,927
32,721 52,558 Actual Expenditure

Operating Budget
16,361 34,004
15,223
1,340 AFMIS data extract 15 December 2013
Total YTD operating expenditures
were Afs 171.5 billion by end of 11th
159,945
Development Budget targets 146,799

month, about 4.6 percent lower than
(including supplementary budget and
Budget Expenditure carry-forward) 133,654 the budget target of Afs 179.9 billion.
(Afs million) 120,508 As given by the graph, there was no
107,362 115,301
actual expenditure in month 11 of FY
105,876
94,216
96,450 1391 as it was only for 9 months.
81,070

87,025
77,599 Budget target Total YTD wage spending was Afs 126
67,924
54,779
68,174 (excluding carry-forward) billion by end of 11th month
58,748
49,323
51,190
60,924
compared to Afs 143.9 billion the
32,852 39,897
38,925
44,357 Actual Expenditure YTD target 1392 .
19,706

31,574
21,691
23,664 1391 Expenditure Expenditures on goods and services
6,560 12,265 18,023 AFMIS data extract 15 December 2013
2,840
7 322 7,299
12,309 for the YTD were Afs 29 billion
compared to Afs 44.5 billion for the
YTD target 1392.
Expenditure by Economic Category (Afs billion)
1391 YTD 1392 YTD 1392 Budget
143.9
Development Budget
126.0
Total YTD development expenditures

98.4
were about Afs 60.9 billion by end of

77.0
11th month compared to Afs 105.9
62.1
billion of the YTD budget for 1392.
44.5
29.0
31.8 33.2
This shows that development
27.8
25.2 24.2
21.8
11.1
spending was lower than the YTD
11.0
8.4
3.8 5.6
budget targets (with or without carry
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
(operating) (development) (operating) (development)
forward) for 1392.
AFMIS data extract 15 December
Total YTD expenditures on goods and

services were Afs 27.8 billion
compared to an allocated budget of
Afs 62.1 billion.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
33.2 billion by end of 11th month
-3- compared to Afs 77.0 billion
allocated budget target for FY1392.
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
85%
Presidents Office 1,536.5
1,324.3
91%
Ministry of Finance 4,652.6
5,928.3
75%
Independent Directorate 2,262.5
1,657.0
77%
Ministry of Public Health 2,657.1
1,799.1
83%
Ministry of Higher 2,653.6 Budget Execution rates
2,212.1
95%
Ministry of Foreign Affairs 2,911.4
2,094.3
100%
General Directorate of 9,596.9
5,089.3
Ministry of Defence 50,091.0

37,465.2
86%
Ministry of Education 25,065.2
20,232.7
77%
Ministry of Interior 41,671.9
36,207.0
10 Largest Development Budgets YTD expenditure (Afs million)

1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
61%
Ministry of Mines and Industries 1,121.3
1,324.9
41%
Ministry of Transport and Aviation 740.8
818.3
880%
Da Brishna Shirkat 1,581.8
784.3
52%
Ministry of Agriculture 3,420.5 Budget Execution rates
3,084.9
45%
Ministry of Finance 1,989.0
2,097.2
56%
Ministry of Public Health 5,428.2
4,560.4
37%
Ministry of Education 5,313.0
2,816.3
35%
Ministry of Energy and Water 4,163.8
5,339.5
49%
Ministry of Public Works 11,281.3
12,708.7
Ministry of Rural Rehabilitation and 82%

15,597.0
Development 12,418.2
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TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1391 1391 1392 1392 1392

Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 12,795.3 147,386.9 32,200.2 12,522.9 229,536.6 82,149.7 55.7
1 Domestic Revenues 12,701.9 81,671.5 8,683.9 5,931.2 90,366.4 8,694.9 10.6
1-19 Operating Grants 93.4 65,715.4 23,516.3 6,591.7 139,170.2 73,454.8 111.8
Operating Expenditures 22,475.7 135,779.9 20,513.3 15,395.7 171,551.7 35,771.8 26.3
21 Compensation of Employees 13,407.5 98,369.4 15,276.5 10,246.7 126,008.1 27,638.7 28.1
22 Use of Goods and Services 6,587.4 25,183.8 3,556.7 3,488.4 29,021.6 3,837.8 15.2
23 Interest 43.6 90.4 31.1 10.4 213.6 123.2 136.3
24 Social Transfers 795.7 8,320.7 1,102.3 950.2 10,747.1 2,426.4 29.2
25 Gross Acquisition of Nonfinancial Assets 1,641.4 3,815.6 546.6 700.0 5,561.3 1,745.7 45.8
Operating Budget Balance
Excluding Grants -9,773.8 -54,108.4 -11,829.3 -9,464.5 -81,185.3 -27,076.9 50.0
Including Grants -9,680.4 11,607.0 11,687.0 -2,872.8 57,984.9 46,377.9 399.6
DEVELOPMENT BUDGET
Development Grants 12,405.2 35,794.5 2,927.7 10,559.8 41,542.2 5,747.7 16.1
Development Expenditures 13,235.5 53,609.9 6,833.3 9,734.0 60,924.3 7,314.5 13.6
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 5,334.6 21,817.2 2,628.0 3,578.2 27,765.8 5,948.6 27.3
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 7,900.9 31,792.7 4,205.3 6,155.7 33,158.6 1,365.8 4.3
Development Budget Balance -830.3 -17,815.4 -3,905.6 825.8 -19,382.1 -1,566.7 8.8
INTEGRATED BUDGET
Revenues 25,200.5 183,181.4 35,127.9 23,082.7 271,078.8 87,897.4 48.0
Domestic Revenues 12,701.9 81,671.5 8,683.9 5,931.2 90,366.4 8,694.9 10.6
Grants 12,498.6 101,509.9 26,444.0 17,151.5 180,712.5 79,202.6 78.0
Expenditures 35,711.3 189,389.7 27,346.6 25,129.6 232,476.0 43,086.3 22.8
Balances
Excluding Grants -23,009.3 -107,718.2 -18,662.6 -19,198.4 -142,109.6 -34,391.4 31.9
Including Grants -10,510.7 -6,208.3 7,781.4 -2,046.9 38,602.8 44,811.2 -721.8
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 25,200.5 183,181.4 35,127.9 23,082.7 271,078.8 87,897.4 48.0
2-25 Recurrent Expenditures (excludes code 25) 26,169.0 153,781.5 22,594.6 18,273.9 193,756.1 39,974.7 26.0
23 Interest 90.4 90.4 31.1 10.4 213.6 123.2 136.3
Net Balance (1-2-25) -968.4 29,399.9 12,533.3 4,808.8 77,322.7 47,922.7 163.0
Primary Balance (1-2-25+23) -924.8 29,490.3 12,564.5 4,819.1 77,536.3 48,046.0 162.9
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 15 December 2013
Table 2. Intergrated Core Budget Revenues
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 Aqr - 11 % 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 25,200.5 183,181.4 35,127.9 23,082.7 271,078.8 87,897.4 48.0
1-19 REVENUES excluding grants 12,701.9 81,671.5 8,683.9 5,931.2 90,366.4 110,700.0 81.6 8,694.9 10.6
DOMESTIC REVENUES 12,701.9 81,671.5 8,683.9 5,931.2 90,366.4 110,700.0 81.6 8,694.9 10.6
11 Tax Revenues 5,366.2 38,505.6 4,115.5 2,116.9 42,916.1 51,074.5 84.0 4,410.5 11.5
111 Fixed Taxes 1,102.8 8,166.6 679.8 726.7 9,606.7 11,130.8 86.3 1,440.1 17.6
112 Income Taxes 2,698.3 13,500.0 1,076.4 526.2 14,233.4 16,145.0 88.2 733.5 5.4
113 Property Taxes 19.7 221.3 9.3 26.2 253.3 357.9 70.8 32.0 14.5
114 Sales Taxes 1,365.8 14,840.3 2,117.6 647.4 14,893.3 20,423.1 72.9 53.0 0.4
116 Other Taxes 128.8 1,449.6 212.3 169.8 3,404.0 2,491.9 136.6 1,954.4 134.8
117 Tax Penalties and Fines 50.8 327.8 20.0 20.5 525.4 525.8 99.9 197.6 60.3
12 Customs Duty, Import Taxes 2,461.9 21,219.1 1,589.7 1,656.1 23,045.9 31,398.7 73.4 1,826.7 8.6
13 Non Tax Revenue 3,684.3 18,129.2 747.0 1,165.8 16,243.9 23,513.0 69.1 -1,885.3 -10.4
131 Income from Capital Property 38.0 2,925.2 24.7 152.0 1,472.5 3,528.9 41.7 -1,452.7 -49.7
132 Sales of Goods and Services 2,511.4 7,907.3 178.4 351.8 5,322.8 9,466.6 56.2 -2,584.5 -32.7
133 Administrative Fees 1,060.4 6,563.9 420.3 529.7 8,206.1 9,398.3 87.3 1,642.3 25.0
134 Royalties 14.8 187.2 13.8 40.9 264.6 282.6 93.6 77.4 41.4
135 Non Tax Fines and Penalties 52.2 404.4 55.0 61.2 531.4 648.0 82.0 127.0 31.4
136 Extractive Industry 7.4 141.3 54.7 30.2 446.6 146.7 304.4 305.3 216.0
14 Miscellaneous Revenue 766.0 1,268.8 2,018.9 822.6 5,257.2 1,323.3 397.3 3,988.4 314.3
17 Social Contributions 423.6 2,548.7 212.9 169.8 2,903.3 3,390.5 85.6 354.6 13.9
GRANTS 12,498.6 101,509.9 26,444.0 17,151.5 180,712.5 79,202.6 43.8

191-2 Foreign Governments 1,700.9 71,720.6 23,516.3 6,591.7 139,170.2 67,449.6 48.5
193-4 International Organisation 9,819.7 28,781.5 2,927.7 10,559.8 41,542.2 12,760.7 30.7
195-6 Other Government Units 978.0 1,007.7 0.0 0.0 0.0 -1,007.7 N/A
TOTAL OPERATING BUDGET REVENUE 12,270.8 146,693.0 32,200.2 12,515.2 229,481.9 82,788.9 36.1
Domestic Revenues 12,177.4 80,977.6 8,683.9 5,923.5 90,311.7 110,700.0 81.6 9,334.1 10.3
as percentage of total 55.2 55.2 27.0 47.3 39.4
External Grant Support 93.4 65,715.4 23,516.3 6,591.7 139,170.2 73,454.8 52.8
as percentage of total 44.8 44.8 73.0 52.7 60.6
-5-
Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 Aqr - 11 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 12,701.9 81,671.5 8,683.9 5,931.2 90,366.4 110,700.0 81.6 8,694.9 10.6
01 Kabul 417.5 1,804.7 170.6 114.6 1,934.6 2,496.3 77.5 129.9 7.2
02 Kapisa 15.8 76.8 6.5 7.3 86.1 113.5 75.8 9.2 12.0
03 Parwan 36.4 154.3 0.0 18.4 157.9 213.4 74.0 3.6 2.3
04 Wardak 27.7 141.1 18.5 2.8 130.1 169.2 76.9 -11.0 -7.8
05 Logar 22.3 84.0 7.0 7.2 107.3 134.1 80.0 23.2 27.6
06 Nangarhar 912.6 7,987.0 887.1 923.3 10,334.6 10,851.0 95.2 2,347.6 29.4
07 Laghman 16.5 98.1 7.4 9.1 103.0 150.1 68.6 5.0 5.1
08 Pangsher 21.2 45.9 6.4 4.9 54.4 74.3 73.3 8.5 18.6
09 Baghlan 40.4 182.4 24.5 16.5 218.1 274.8 79.4 35.7 19.5
10 Bamyan 16.0 66.1 2.8 10.5 80.8 95.2 84.9 14.7 22.3
11 Ghazni 40.1 210.7 28.3 3.0 228.2 273.4 83.5 17.5 8.3
12 Paktika 41.5 106.0 11.1 16.8 119.5 140.5 85.1 13.5 12.7
13 Paktiya 40.5 454.9 70.7 86.6 703.9 562.0 125.2 248.9 54.7
14 Khost 114.6 742.8 68.5 61.2 821.0 1,336.4 61.4 78.2 10.5
15 Kunar 19.8 87.5 22.9 6.3 120.6 473.2 25.5 33.0 37.8
16 Nuristan 16.0 28.3 0.0 4.5 25.3 36.0 70.3 -3.0 -10.7
17 Badakhshan 68.0 184.6 12.5 21.3 218.7 273.8 79.9 34.1 18.5
18 Takhar 37.2 188.9 13.1 28.8 233.5 303.3 77.0 44.6 23.6
19 Kunduz 114.4 881.1 51.4 66.6 879.7 1,400.6 62.8 -1.4 -0.2
20 Samangan 16.1 77.3 12.5 4.1 90.8 103.3 87.9 13.5 17.5
21 Balkh 804.9 7,244.7 391.6 3.1 5,856.6 10,149.3 57.7 -1,388.1 -19.2
22 Saripul 11.6 65.5 8.4 3.3 69.7 81.1 86.0 4.2 6.5
23 Ghor 13.8 67.6 9.2 3.7 169.2 92.1 183.8 101.7 150.4
24 Dikondy 10.5 51.4 3.3 3.8 51.2 61.9 82.6 -0.3 -0.5
25 Uruzgan 10.9 41.6 6.3 4.2 46.2 67.5 68.6 4.7 11.2
26 Zabul 6.5 41.1 5.7 4.9 51.1 129.7 39.4 10.0 24.4
27 Kandahar 276.4 1,459.4 0.0 0.0 1,931.5 3,069.6 62.9 472.1 32.3
28 Jawzjan 31.4 183.8 25.5 16.5 195.6 229.5 85.2 11.8 6.4
29 Faryab 355.0 2,369.9 567.3 520.8 5,196.6 2,720.2 191.0 2,826.7 119.3
30 Helmand 77.3 359.6 50.2 32.9 453.3 630.6 71.9 93.7 26.1
31 Badghis 9.1 62.0 5.0 7.6 68.6 81.8 83.9 6.6 10.7
32 Herat 1,682.4 13,299.8 1,114.1 1,107.9 14,164.0 19,635.6 72.1 864.2 6.5
33 Farah 141.0 832.2 297.7 360.5 2,418.0 1,121.0 215.7 1,585.8 190.5
34 Nimroz 466.4 3,553.8 511.0 455.1 4,804.6 4,572.5 105.1 1,250.8 35.2
90 Central Ministries 6,770.2 38,436.6 4,266.9 1,993.1 38,242.0 48,583.3 78.7 -194.6 -0.5
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
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Table 4. Intergrated Core Budget Expenditures by Economic Category
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 35,711.3 189,389.7 27,346.6 25,129.6 232,476.0 354,077.1 65.7 43,086.3 22.8
Operating Budget 22,475.7 135,779.9 20,513.3 15,395.7 171,551.7 196,327.0 87.4 35,771.8 26.3
Development Budget 13,235.5 53,609.9 6,833.3 9,734.0 60,924.3 157,750.1 38.6 7,314.5 13.6
2* TOTAL NET EXPENDITURES 35,706.2 189,212.9 27,345.4 25,129.0 232,444.4 43,231.5 22.8
Operating Budget 22,470.7 135,603.0 20,512.1 15,395.1 171,520.0 35,917.0 26.5
Development Budget 13,235.5 53,609.9 6,833.3 9,734.0 60,924.3 7,314.5 13.6
21 Compensation of Employees 13,407.5 98,369.4 15,276.5 10,246.7 126,008.1 143,927.2 87.5 27,638.7 28.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 11,922.1 47,001.0 6,184.7 7,066.7 56,787.4 106,582.5 53.3 9,786.4 20.8
23 Interest 43.6 90.4 31.1 10.4 213.6 1,500.0 14.2 123.2 136.3
Operating Budget 43.6 90.4 31.1 10.4 213.6 1,500.0 14.2 123.2 136.3
24 Social Transfers 795.7 8,320.7 1,102.3 950.2 10,747.1 22,730.4 47.3 2,426.4 29.2
Operating Budget 795.7 8,320.7 1,102.3 950.2 10,747.1 22,730.4 47.3 2,426.4 29.2
25 Gross Acquisition of Nonfinancial Assets 9,542.3 35,608.3 4,752.0 6,855.7 38,719.9 88,118.0 43.9 3,111.6 8.7
Operating Budget 1,641.4 3,815.6 546.6 700.0 5,561.3 11,128.9 50.0 1,745.7 45.8
25* Net Acquisition of Nonfinancial Assets 9,537.2 35,431.4 4,750.8 6,855.1 38,688.2 3,256.8 9.2
Operating Budget 1,636.3 3,638.7 545.5 699.4 5,529.7 1,891.0 52.0
Memo RECURRENT EXPENDITURES (excludes 25) 26,169.0 153,781.5 22,594.6 18,273.9 193,756.1 39,974.7 26.0
Operating Budget 20,834.3 131,964.3 19,966.6 14,695.7 165,990.4 34,026.1 25.8
* 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).
-7-
Table 5. Core Budget Operating Expenditures
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 22,475.7 135,779.9 20,513.3 15,395.7 171,551.7 196,327.0 87.4 35,771.8 26.3
2* TOTAL NET EXPENDITURES 22,470.7 135,603.0 20,512.1 15,395.1 171,520.0 35,917.0 26.5
21 Compensation of Employees 13,407.5 98,369.4 15,276.5 10,246.7 126,008.1 143,927.2 87.5 27,638.7 28.1
of which operating budget 13,407.5 98,369.4 15,276.5 10,246.7 126,008.1 27,638.7 28.1
211-3 Wages and Salaries 13,307.7 97,613.1 15,181.0 9,962.1 124,444.6 26,831.6 27.5
211 Wages and Salaries in Cash 10,857.0 81,295.5 12,454.7 7,682.5 101,830.7 20,535.2 25.3
212 Wages and Salaries in Kind 2,571.6 16,521.1 2,276.4 1,936.6 18,860.4 2,339.3 14.2
213 Wages and Salary Advance 1.5 117.8 104.7 58.3 438.1 320.3 272.0
216 Wages (unclassified) 0.0 0.0 377.4 315.7 3,597.9 3,597.9 N/A
214-5 Social Benefits 99.8 756.3 95.5 284.7 1,563.4 807.1 106.7
214 Social Benefits - in Cash 99.8 756.3 95.5 284.7 1,563.4 807.1 106.7
219 Return of Salaries -122.3 -321.3 -32.2 -31.1 -282.5 38.9 -12.1
22 Use of Goods and Services 6,587.4 25,183.8 3,556.7 3,488.4 29,021.6 44,468.8 65.3 3,837.8 15.2
of which operating budget 6,587.4 25,183.8 3,556.7 3,488.4 29,021.6 3,837.8 15.2
221 Travel 143.9 1,149.2 233.3 193.9 1,593.6 444.4 38.7
222 Communications 0.0 0.0 389.0 469.2 3,046.6 3,046.6 N/A
223 Contracted Services 121.1 525.7 80.1 106.0 1,060.9 535.2 101.8
224 Repairs and Maintenance 351.7 1,141.5 913.9 1,113.9 6,386.9 5,245.4 459.5
225 Utilities 1,784.3 6,977.0 291.3 261.7 2,260.4 -4716.6 -67.6
226 Fuel 1,164.4 4,647.0 615.1 460.7 4,574.1 -72.9 -1.6
227-9 Other Use of Goods and Services 3,021.9 10,743.5 1,034.0 883.1 10,099.1 -644.4 -6.0
227 Tools and materials (< 50,000) 1,581.5 4,713.9 527.0 473.5 4,575.9 -138.0 -2.9
228 Other Expenses 800.0 5,218.5 421.5 329.5 5,117.1 -101.4 -1.9
229 Advances and Return of Expenditure 640.5 811.1 85.5 80.1 406.1 -405.0 -49.9
23 Interest 43.6 90.4 31.1 10.4 213.6 1,500.0 14.2 123.2 136.3
230 To Non-Residents 43.6 90.4 31.1 10.4 213.6 123.2 136.3
24 Social Transfers 795.7 8,320.7 1,102.3 950.2 10,747.1 22,730.4 47.3 2,426.4 29.2
242 Subsidies 0.0 1,000.0 0.9 0.1 502.0 -498.0 -49.8
243-6 Grants to Government Units & Other organisations 68.4 194.9 12.3 11.9 202.1 7.2 3.7
243 Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 0.0 N/A
244 Grants to Foreign Government - Capital 46.9 148.9 11.4 6.1 183.4 34.4 23.1
245 Grants to other Government Units - Current 21.5 46.0 0.9 5.8 18.7 -27.3 -59.3
246 Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 0.0 N/A
247 Social Security 740.4 6,804.7 1,037.7 934.4 9,895.1 3,090.4 45.4
248-9 Other Social Transfers -13.1 321.1 51.3 3.7 147.9 -173.2 -53.9
248 Social Assistance 16.8 151.0 1.3 3.7 21.9 -129.0 -85.5
249 Advance Subsides, Grants -29.8 170.2 50.0 0.0 126.0 -44.2 -26.0
25 Gross Acquisition of Nonfinancial Assets 1,641.4 3,815.6 546.6 700.0 5,561.3 11,128.9 50.0 1,745.7 45.8
of which operating budget 1,641.4 3,815.6 546.6 700.0 5,561.3 1,745.7 45.8
25* Net Acquisition of Nonfinancial Assets 1,636.3 3,638.7 545.5 699.4 5,529.7 1,891.0 52.0
150 Sale of Land and Buildings -5.0 -176.8 -1.1 -0.6 -31.6 145.2 -82.1
251 Buildings and Structures 799.5 1,503.3 360.9 539.9 2,797.5 1,294.2 86.1
252 Machinery / Equipment (>50,000) 811.9 2,105.9 173.1 149.1 2,260.7 154.8 7.4
257 Valuables 0.1 11.9 0.0 0.0 1.4 -10.5 -88.3
258 Land 30.3 186.7 9.1 10.1 488.4 301.8 161.7
259 Capital Advance Payments -0.4 7.7 3.5 0.9 13.2 5.5 71.1
Memo RECURRENT EXPENDITURES (excludes 25) 20,834.3 131,964.3 19,966.6 14,695.7 165,990.4 34,026.1 25.8
-8-
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
(In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
TOTAL GROSS EXPENDITURES 35,711.3 189,389.7 27,346.6 25,129.6 232,417.3 354,012.9 354,077.1 65.6% 43,027.6 22.7
Operating Budget 22,475.7 135,779.9 20,513.3 15,395.7 171,493.0 196,327.0 196,327.0 87.4% 35,713.1 26.3
Development Budget 13,235.5 53,609.9 6,833.3 9,734.0 60,924.3 157,685.9 157,750.1 38.6% 7,314.5 13.6
Security 13,891.9 82,226.6 13,678.4 9,514.2 108,591.7 152,336.2 174,076.4 62.4% 26,365.0 32.1
Development Budget 222.9 566.0 346.7 846.3 3,331.2 39,245.1 39,245.1 8.5% 2,765.2 488.5
Total Governance, Rule of Law and Human Rights 1,848.5 10,094.9 1,428.9 1,327.3 12,596.1 15,040.7 16,869.3 74.7% 2,501.2 24.8
Development Budget 353.7 1,274.0 170.5 190.6 1,436.5 3,863.2 3,863.2 37.2% 162.5 12.8
Total Infrastructure and Natural Resources 5,532.6 26,661.6 2,452.9 4,641.7 25,323.7 50,126.0 51,793.2 48.9% -1,338.0 -5.0
Operating Budget 601.6 3,121.3 359.3 487.6 4,169.5 3,232.7 4,899.8 85.1% 1,048.2 33.6
Development Budget 4,930.9 23,540.3 2,093.6 4,154.1 21,154.2 46,893.4 46,893.4 45.1% -2,386.2 -10.1
Total Education 5,259.8 27,599.1 4,578.8 4,096.6 35,491.3 53,485.3 53,179.1 66.7% 7,892.2 28.6
Total Health 1,648.9 6,359.5 792.4 712.4 8,085.3 13,141.8 13,183.1 61.3% 1,725.9 27.1
Operating Budget 377.0 1,799.1 306.8 355.4 2,657.1 3,395.9 3,437.1 77.3% 858.0 47.7
Development Budget 1,272.0 4,560.4 485.6 357.0 5,428.2 9,746.0 9,746.0 55.7% 867.9 19.0
Total Agriculture and Rural Development 4,078.7 17,327.3 2,621.6 2,680.5 21,700.9 28,282.0 28,718.8 75.6% 4,373.6 25.2
Operating Budget 278.1 1,427.1 227.2 196.9 1,987.1 2,036.5 2,473.2 80.3% 560.0 39.2
Total Social Protection 983.8 8,728.0 1,282.3 1,201.5 12,456.3 3,435.4 13,745.8 90.6% 3,728.3 42.7
Operating Budget 881.0 8,041.2 1,212.0 1,138.4 11,873.3 2,325.6 12,636.0 94.0% 3,832.1 47.7
Development Budget 102.8 686.8 70.4 63.1 583.0 1,109.9 1,109.9 52.5% -103.8 -15.1
Total Economic Governance and Private Sector

Development 2,467.1 10,388.6 511.1 955.5 8,172.1 8,801.7 12,106.2 67.5% -2,216.5 -21.3
Operating Budget 1,277.7 7,569.3 345.0 449.8 5,457.4 2,787.7 6,092.1 89.6% -2,111.8 -27.9
Development Budget 1,189.4 2,819.4 166.1 505.7 2,714.7 6,014.1 6,014.1 45.1% -104.7 -3.7
Total Unclassified 0.0 4.2 0.0 0.0 0.0 29,363.6 0.0 N/A -4.2 -100.0
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 4.2 0.0 0.0 0.0 5,133.2 0.0 #DIV/0! -4.2 -100.0
* 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.
-9-
Table 7. Integrated Core Budget Gross Expenditures by Ministry
Qaw - 9 Qaw - 9 Miz - 10 Aqr - 11 Aqr - 11 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 6,754.9 36,337.6 4,458 3,823.2 41,886.9 59,602.4 70,782.5 59.2 5,549.4 15.3
Operating Budget 6,701.1 36,207.0 4,439 3,805.3 41,671.9 42,667.7 53,847.8 77.4 5,464.9 15.1
Development Budget 53.8 130.6 18.5 17.9 215.1 16,934.7 16,934.7 1.3 84.5 64.7
Ministry of Defence 6,625.2 37,487.7 6,125.4 5,542.7 52,796.8 78,603.9 88,744.0 59.5 15,309.1 40.8
Operating Budget 6,610.0 37,465.2 5,809.4 4,729.5 50,091.0 57,107.5 67,247.7 74.5 12,625.7 33.7
Development Budget 15.3 22.4 316.0 813.3 2,705.9 21,496.4 21,496.4 12.6 2,683.4 11955.5
Ministry of Foreign Affairs 305.1 2,452.9 704.5 121.9 3,133.2 3,117.4 3,544.1 88.4 680.3 27.7
Operating Budget 173.3 2,094.3 703.7 111.5 2,911.4 2,650.0 3,076.8 94.6 817.1 39.0
Development Budget 131.8 358.6 0.8 10.4 221.8 467.4 467.4 47.5 -136.7 -38.1
Presidential Protective Service 87.6 812.3 132.2 26.4 1,068.8 1,091.5 1,280.6 83.5 256.5 31.6
Operating Budget 84.7 804.7 120.8 21.7 989.4 873.1 1,062.2 93.1 184.7 22.9
Development Budget 2.9 7.5 11.4 4.7 79.4 218.4 218.4 36.3 71.8 951.8
General Directorate of National Security 119.1 5,136.2 2,258.6 0.0 9,706.0 9,921.0 9,725.2 99.8 4,569.8 89.0
Operating Budget 100.0 5,089.3 2,258.6 0.0 9,596.9 9,792.7 9,596.9 100.0 4,507.5 88.6
Total Security 13,891.9 82,226.6 13,678.4 9,514.2 108,591.7 152,336.2 174,076.4 62.4 26,365.0 32.1
Development Budget 222.9 566.0 346.7 846.3 3,331.2 39,245.1 39,245.1 8.5 2,765.2 488.5
Presidents Office 298.9 1,533.5 234.8 160.5 1,681.3 2,188.1 2,287.1 73.5 147.8 9.6
National Assembly Meshanro Jirga 45.8 384.7 51.1 42.4 523.5 657.4 641.5 81.6 138.8 36.1
Operating Budget 45.8 370.0 47.1 36.8 462.3 530.9 515.0 89.8 92.2 24.9
National Assembly Wolesi Jirga 123.7 917.3 131.9 91.5 1,169.2 1,251.1 1,253.6 93.3 251.9 27.5
Operating Budget 123.7 917.3 130.9 91.5 1,167.3 1,222.6 1,225.2 95.3 250.0 27.3
Development Budget 0.0 0.0 1.1 0.0 1.9 28.5 28.5 6.8 1.9 N/A
Supreme Court 140.7 1,117.4 185.4 142.7 1,475.2 1,609.0 1,791.9 82.3 357.8 32.0
Ministry of Justice 90.2 465.2 57.8 82.8 583.0 1,025.7 1,032.2 56.5 117.8 25.3
Administrative Affairs 252.7 1,396.9 181.8 244.4 1,855.9 977.0 2,009.1 92.4 459.0 32.9
Operating Budget 202.9 1,312.4 181.8 228.7 1,796.1 724.4 1,756.4 102.3 483.8 36.9
Ministry of State and Parliamentart Affairs 54.2 121.3 8.0 9.5 89.3 114.9 129.3 69.1 -32.0 -26.4
Operating Budget 54.2 121.3 8.0 9.5 89.3 88.9 103.3 86.5 -32.0 -26.4
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 122.8 610.5 44.7 77.7 697.0 997.5 1,017.9 68.5 86.5 14.2
Attorney General 124.1 734.1 91.2 93.9 939.2 1,234.8 1,222.6 76.8 205.1 27.9
Operating Budget 113.3 706.8 82.0 87.4 882.9 1,017.1 1,004.9 87.9 176.1 24.9
Election Commission 20.1 82.6 13.4 13.7 113.2 146.2 143.0 79.1 30.6 37.0
IARCSC 79.0 458.0 48.2 33.0 576.0 819.3 824.6 69.8 118.0 25.8
Independent Commission for Overseeing the Implementation of Cons 17.3 54.2 4.2 5.8 58.7 82.3 86.0 68.3 4.5 8.3
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 38.4 144.7 15.7 8.0 158.6 163.8 172.3 92.1 13.9 9.6
Independent Directorate of Local Governance 440.5 2,074.4 360.7 321.4 2,734.8 3,773.7 4,258.1 64.2 660.4 31.8
Total Governance, Rule of Law and Human Rights 1,848.5 10,094.9 1,428.9 1,327.3 12,654.7 15,040.7 16,869.3 75.0 2,559.9 25.4
(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.
- 10 -
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Works 1,626.7 13,912.3 933.9 1,956.3 13,162.5 23,584.5 25,102.5 52.4 -749.7 -5.4
Operating Budget 228.1 1,203.5 137.7 237.7 1,881.2 533.7 2,051.7 91.7 677.7 56.3
Development Budget 1,398.7 12,708.7 796.2 1,718.6 11,281.3 23,050.8 23,050.8 48.9 -1,427.5 -11.2
Ministry of Transport and Aviation 312.7 1,306.5 95.9 234.6 1,220.7 2,358.7 2,382.7 51.2 -85.7 -6.6
Development Budget 184.4 818.3 52.0 180.5 740.8 1,822.2 1,822.2 40.7 -77.5 -9.5
Ministry of Communication 76.0 1,225.6 44.5 82.9 858.9 2,968.1 2,962.3 29.0 -366.6 -29.9
Ministry of Energy and Water 2,774.3 5,671.1 982.5 783.1 4,608.8 12,541.9 12,662.9 36.4 -1,062.3 -18.7
Development Budget 2,713.1 5,339.5 933.8 743.1 4,163.8 11,996.9 11,996.9 34.7 -1,175.7 -22.0
Water Supply and Canalization Corporation 24.0 132.0 2.5 111.8 183.3 513.1 513.1 35.7 51.3 38.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Da Brishna Shirkat -166.6 940.7 66.7 835.9 1,581.8 179.6 179.6 880.5 641.0 68.1
Development Budget -166.6 940.7 66.7 835.9 1,581.8 179.6 179.6 880.5 641.0 68.1
Ministry of Urban Development 93.5 931.7 111.4 263.4 1,116.5 1,445.4 1,452.7 76.9 184.9 19.8
Independent Board of new Kabul 36.9 151.1 5.1 23.8 139.4 69.6 69.6 200.3 -11.7 -7.7
Ministry of Mines and Industries 444.4 1,658.4 101.1 280.8 1,561.4 2,334.8 2,335.7 66.9 -96.9 -5.8
Development Budget 395.4 1,324.9 58.6 232.8 1,121.3 1,823.8 1,823.8 61.5 -203.7 -15.4
Geodesy and Cartography Office 83.5 168.9 61.8 15.3 174.3 2,234.3 2,230.5 7.8 5.4 3.2
Directorate of Environment 25.0 155.8 17.8 9.1 153.8 288.8 292.0 52.7 -2.0 -1.3
Afghanistan High Atomic Energy Commission 10.4 25.7 0.0 4.0 23.9 36.3 38.4 62.1 -1.8 -7.1
Development Budget 1.1 1.1 0.0 0.0 0.0 0.0 0.0 N/A -1.1 -100.0
Provincial Muncipalities 184.2 13.3 30.0 40.5 24.4 0.0 0.0 N/A 11.1 83.4
Development Budget 184.1 13.3 30.0 40.5 24.4 0.0 0.0 N/A 11.1 83.4
Municipalities 7.5 368.7 0.0 0.0 514.0 1,570.9 1,570.9 32.7 145.3 39.4
Total Infrastructure and Natural Resources 5,532.6 26,661.6 2,452.9 4,641.7 25,323.7 50,126.0 51,793.2 48.9 - 1,338.0 - 5.0
Operating Budget 601.6 3,121.3 359.3 487.6 4,169.5 3,232.7 4,899.8 85.1 1,048.2 33.6
Development Budget 4,930.9 23,540.3 2,093.6 4,154.1 21,154.2 46,893.4 46,893.4 45.1 - 2,386.2 - 10.1
Ministry of Education 3,909.5 23,049.0 3,961.8 3,391.2 30,378.2 44,127.3 43,725.0 69.5 7,329.2 31.8
Development Budget 608.6 2,816.3 964.2 900.4 5,313.0 14,535.3 14,535.3 36.6 2,496.7 88.7
Ministry of Higher Education 1,091.8 3,351.9 501.2 506.6 3,649.4 6,997.1 7,001.5 52.1 297.4 8.9
Development Budget 655.2 1,139.8 127.1 199.3 995.8 3,806.3 3,806.3 26.2 -144.1 -12.6
Ministry of Information and Culture 184.9 731.0 85.6 163.3 932.1 1,353.8 1,445.5 64.5 201.1 27.5
Science Academy 24.5 139.2 8.6 2.6 167.9 192.5 189.5 88.6 28.7 20.6
National Olympic Committee 49.1 328.0 21.7 32.9 363.8 814.6 817.5 44.5 35.8 10.9
Total Education 5,259.8 27,599.1 4,578.8 4,096.6 35,491.3 53,485.3 53,179.1 66.7 7,892.2 28.6
Development Budget 1,363.3 4,258.7 1,106.1 1,133.5 6,562.8 19,435.5 19,435.5 33.8 2,304.1 54.1
Ministry of Agriculture 1,014.4 4,008.6 477.6 696.7 4,775.7 7,899.0 8,218.9 58.1 767.1 19.1
Operating Budget 208.3 923.7 165.1 124.2 1,355.2 1,291.5 1,611.4 84.1 431.6 46.7
Development Budget 806.1 3,084.9 312.5 572.5 3,420.5 6,607.5 6,607.5 51.8 335.6 10.9
Ministry of Counter Narcotics 159.0 502.9 159.0 116.7 833.8 864.0 872.0 95.6 330.9 65.8
Ministry of Rural Rehabilitation and Development 2,905.4 12,815.8 1,985.0 1,867.1 16,091.4 19,519.0 19,627.9 82.0 3,275.6 25.6
Total Agriculture and Rural Development 4,078.7 17,327.3 2,621.6 2,680.5 21,700.9 28,282.0 28,718.8 75.6 4,373.6 25.2
Operating Budget 278.1 1427.1 227.2 196.9 1987.1 2,036.5 2,473.2 80.3 560.0 39.2
- 11 -
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Health 1,648.9 6,359.5 792.4 712.4 8,085.3 13,141.8 13,183.1 61.3 1,725.9 27.1
Development Budget 1,272.0 4,560.4 485.6 357.0 5,428.2 9,746.0 9,746.0 55.7 867.9 19.0
Total Health 1,648.9 6,359.5 792.4 712.4 8,085.3 13,141.8 13,183.1 61.3 1,725.9 27.1
Development Budget 1,272.0 4,560.4 485.6 357.0 5,428.2 9,746.0 9,746.0 55.7 867.9 19.0
Ministry of Frontiers and Tribal Affairs 57.1 338.3 62.5 50.3 397.7 599.5 609.0 65.3 59.4 17.5
Ministry of Martyrs, Disabled and Social Affairs 837.7 7,862.9 1,174.5 1,093.7 11,487.8 2,100.5 12,339.9 93.1 3,624.9 46.1
Operating Budget 785.4 7,410.4 1,128.9 1,059.4 11,068.4 1,385.8 11,625.2 95.2 3,658.0 49.4
Ministry of Refugees and Repatriates 37.9 224.8 19.3 19.3 243.6 246.2 298.9 81.5 18.7 8.3
Ministry of Women Affairs 28.6 192.5 16.7 21.9 190.2 226.1 235.4 80.8 -2.4 -1.2
Office of Disaster Preparedness 15.7 74.3 5.9 12.7 76.6 163.8 160.9 47.6 2.3 3.1
Directorate of Kochis 6.8 35.1 3.4 3.5 60.5 99.4 101.8 59.4 25.4 72.6
Total Social Protection 983.8 8,728.0 1,282.3 1,201.5 12,456.3 3,435.4 13,745.8 90.6 3,728.3 42.7
Operating Budget 881.0 8,041.2 1,212.0 1,138.4 11,873.3 2,325.6 12,636.0 94.0 3,832.1 47.7
Development Budget 102.8 686.8 70.4 63.1 583.0 1,109.9 1,109.9 - 103.8 - 15.1
Ministry of Finance 2,112.3 8,025.5 393.6 753.3 6,641.6 6,280.6 9,567.4 69.4 -1,383.9 -17.2
Operating Budget 1,197.8 5,928.3 267.3 351.4 4,652.6 1,836.0 5,122.8 90.8 -1,275.7 -21.5
Development Budget 914.5 2,097.2 126.3 401.9 1,989.0 4,444.6 4,444.6 44.8 -108.2 -5.2
Ministry of Commerce 98.9 1,438.3 30.2 75.4 479.4 795.5 807.3 59.4 -958.8 -66.7
Operating Budget 28.8 1,282.3 23.0 49.2 336.6 367.0 378.8 88.8 -945.7 -73.8
Ministry of Economy 71.5 443.2 52.3 82.5 525.0 657.2 654.7 80.2 81.8 18.4
Control and Audit Office 13.1 145.3 17.6 27.8 250.9 526.8 534.9 46.9 105.7 72.7
Central Statistics Office 27.4 148.7 13.3 12.8 204.6 295.0 293.0 69.8 55.9 37.6
Afghanistan National Standard Authority 143.9 187.7 4.2 3.7 70.6 246.6 248.9 28.3 -117.1 -62.4
Total Economic Governance and Private Sector Development 2,467.1 10,388.6 511.1 955.5 8,172.1 8,801.7 12,106.2 67.5 - 2,216.5 - 21.3
Operating Budget 1,277.7 7,569.3 345.0 449.8 5,457.4 2,787.7 6,092.1 89.6 - 2,111.8 - 27.9
Development Budget 1,189.4 2,819.4 166.1 505.7 2,714.7 6,014.1 6,014.1 45.1 - 104.7 - 3.7
Afghanistan Investment Support Agency 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
Development Budget 0.0 4.2 0.0 0.0 0.0 262.9 0.0 N/A -4.2 -100.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
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 4.2 0.0 0.0 0.0 29,048.7 - N/A -4.2 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 4.2 0.0 0.0 0.0 5,133.2 -
25 TOTAL GROSS EXPENDITURES 35,711.3 189,389.7 27,346.6 25,129.6 232,476.0 354,012.9 354,077.1 65.7 43,086.3 22.8
- 12 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
2 TOTAL NET EXPENDITURE 35,706.2 189,212.9 27,345.4 25,129.0 232,444.4 43,231.5 22.8
150 Sale of Land and Buildings 5.0 176.8 1.1 0.6 31.6 -145.2 -82.1
2+150 TOTAL GROSS EXPENDITURE 35,711.3 189,389.7 27,346.6 25,129.6 232,476.0 43,086.3 22.8
RECURRENT EXPENDITURE 26,169.0 153,781.5 22,594.6 18,273.9 193,756.1 39,974.7 26.0
CAPITAL EXPENDITURE 9,542.3 35,608.3 4,752.0 6,855.7 38,719.9 3,111.6 8.7
701 General Public Services 4,354.1 24,603.6 2,984.2 3,375.3 28,252.1 3,648.5 14.8
Recurrent Expenditure 3,654.0 22,852.3 2,788.4 2,803.1 25,672.0 2,819.8 12.3
Capital Expenditure 700.0 1,751.3 195.8 572.2 2,580.1 828.8 47.3
702 Defence 6,021.5 35,615.9 7,589.9 4,020.2 53,584.7 17,968.8 50.5
Capital Expenditure 460.1 1,291.2 402.0 341.9 3,231.0 1,939.8 150.2
703 Public Order and Safety 7,192.9 40,408.0 5,029.3 5,121.6 47,530.8 7,122.8 17.6
Capital Expenditure 834.2 3,167.5 249.3 1,158.9 3,673.8 506.3 16.0
704 Economic Affairs 9,869.1 44,747.0 5,003.4 6,383.4 46,127.1 1,380.1 3.1
Capital Expenditure 6,410.9 26,144.9 3,539.8 4,121.2 25,547.1 -597.8 -2.3
705 Environmental Protection 15.5 113.4 14.4 9.6 112.4 -1.0 -0.9
Recurrent Expenditure 14.8 92.5 14.4 9.6 110.7 18.2 19.6
Capital Expenditure 0.7 20.9 0.0 0.0 1.7 -19.1 -91.7
706 Housing and Communal Ammenities 94.7 909.9 109.8 260.2 1,090.9 181.0 19.9
Recurrent Expenditure 61.2 301.4 26.6 37.6 289.1 -12.3 -4.1
Capital Expenditure 33.5 608.4 83.3 222.6 801.8 193.4 31.8
707 Health 1,671.1 6,468.4 810.9 723.8 8,227.3 1,758.9 27.2
Recurrent Expenditure 1,554.7 6,170.3 782.6 700.5 7,990.7 1,820.4 29.5
708 Recreation, Culture and Religion 524.7 2,230.8 160.1 275.9 2,278.5 47.6 2.1
Recurrent Expenditure 251.2 1,464.6 141.5 222.4 1,744.6 280.0 19.1
709 Education 5,086.2 28,421.0 4,547.4 3,962.1 34,548.0 6,127.0 21.6
Capital Expenditure 672.5 1,371.8 228.6 352.8 2,011.6 639.8 46.6
710 Social Protection 881.5 5,871.7 1,097.2 997.6 10,724.1 4,852.4 82.6
Recurrent Expenditure 841.2 5,683.9 1,090.9 988.3 10,622.1 4,938.2 86.9
- 13 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1391 1391 1392 1392 1392

25 NET ACQUISITION OF NONFINANCIAL ASSETS 9,537.2 35,431.4 4,750.8 6,855.1 38,688.2 3,256.8 9.2
Land and Buildings 8,827.3 23,736.3 3,359.3 7,532.2 24,873.9 1,137.6 4.8
251/8 Purchase of Land and Buildings 8,832.4 23,913.1 3,360.4 7,532.8 24,905.5 992.4 4.1
251 Buildings and Structures 8,802.1 23,594.5 3,350.9 7,522.7 24,376.2 781.7 3.3
258 Land 30.2 318.6 9.5 10.1 529.3 210.7 66.1
150 Sale of Land and Buildings -5.0 -176.8 -1.1 -0.6 -31.6 145.2 -82.1
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) 1,642.1 5,662.8 476.6 1,292.9 5,327.1 -335.8 -5.9
257 Valuables 0.1 0.1 0.0 0.0 1.4 1.3 2313.8
259 Capital Advance Payments -932.3 6,019.3 914.9 -1,970.0 8,485.9 2,466.6 41.0
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 10,505.7 6,051.9 -7,782.5 2,046.3 -38,798.9 -44,850.8 -741.1
3 NET ACQUISITION OF FINANCIAL ASSETS -2,653.5 -22,051.7 -9,448.1 1,737.7 -14,586.6 7,465.1 -33.9
Domestic -2,653.5 -22,051.7 -9,448.1 1,737.7 -14,586.6 7,465.1 -33.9
Currency and Deposits -12,512.1 -24,642.7 -13,152.8 -554.4 -12,957.1 11,685.6 -47.4
311 Treasury Single Account -9,399.3 -21,357.4 -14,318.9 1,379.3 -13,476.4 7,881.1 -36.9
313 Donor Accounts -3,251.8 -845.2 1,165.9 -1,930.9 521.8 1,367.0 -161.7
314/90 Other Deposit Accounts 139.1 -2,440.1 0.2 -2.8 -2.5 2,437.6 -99.9
317 Loans 2.3 14.5 -0.2 3.5 18.3 3.8 26.4
319 Other Accounts Receivable 4,738.0 2,434.0 455.6 956.1 917.2 -1,516.8 -62.3
Other Assets 5,118.4 142.6 3,249.4 1,332.5 -2,565.0 -2,707.6 -1899.2
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 13,159.2 28,103.6 1,665.6 308.7 -24,212.2 -52,315.9 -186.2
Domestic 10,204.9 22,855.4 1,544.1 93.2 -2,352.7 -25,208.1 -110.3
411 Accounts Payable -8.2 7.6 1,179.7 -111.6 1,979.0 1,971.4 25772.7
413 Pension Liabilities -0.9 0.0 5.7 24.3 30.1 30.1 2158598.6
423 Other Payables -1,337.2 1,085.8 0.0 0.0 1,085.8 0.0 0.0
451 Other Liabilities 11,551.2 21,761.9 358.7 180.5 -5,447.7 -27,209.6 -125.0
Foreign 2,954.3 5,248.3 121.6 215.5 6,244.1 995.9 19.0
431 Foreign Currency 2,254.3 2,221.8 0.0 -5.3 2,172.1 -49.8 -2.2
181-2 Loans 700.0 3,026.4 121.6 220.8 4,072.1 1,045.6 34.5
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 25,200.5 183,181.4 35,127.9 23,082.7 271,078.8 87,897.4 48.0
2-25 Expenditures (Recurrent) 26,169.0 153,781.5 22,594.6 18,273.9 193,756.1 39,974.7 26.0
23 Interest 43.6 90.4 31.1 10.4 213.6 123.2 136.3
Net Balance (1-2-25) -968.4 29,399.9 12,533.3 4,808.8 77,322.7 47,922.7 163.0
Primary Balance (1-2-25+23) -924.8 29,490.3 12,564.5 4,819.1 77,536.3 48,046.0 162.9
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 9,537.2 35,431.4 4,750.8 6,855.1 38,688.2 3,256.8 9.2
Net Lending-Borrowing (1-2) -10,505.7 -6,031.5 7,782.5 -2,046.3 38,634.4 44,665.9 -740.5
Financing (3+4+5) 10,505.7 6,031.5 -7,782.5 2,046.3 -38,634.4 -44,665.9 -740.5
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets -2,653.5 -22,051.7 -9,448.1 1,737.7 -14,586.6 7,465.1 -33.9
4 Net Acquisition of Financial Liabilities 13,159.2 28,103.6 1,665.6 308.7 -24,212.2 -52,315.9 -186.2
5 RETAINED EARNINGS 0.0 -20.4 0.0 0.0 164.4 184.8
Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0

- 14 -
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.
- 15 -
Glossary
Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
- 16 -
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
- 17 -

1392-Monthly Fiscal Bulletin 11

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1392-Monthly Fiscal Bulletin 11

Enviado por

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Monthly Fiscal Bulletin, Month 11, 1392

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

Revenue 110,700 This section illustrates revenues

Total domestic revenues for the

where as it was Afs 31.4 billion

114,524 135,643 breakdown of these expenditures by

32,721 52,558 Actual Expenditure

Development Budget targets 146,799

Total YTD development expenditures

were about Afs 60.9 billion by end of

Total YTD expenditures on goods and

10 Largest Operating Budgets YTD expenditure (Afs million)

Ministry of Defence 50,091.0

AFMIS data extract 15 December 2013

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 82%

AFMIS data extract 15 December 2013

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

Table 2. Intergrated Core Budget Revenues

GRANTS 12,498.6 101,509.9 26,444.0 17,151.5 180,712.5 79,202.6 43.8

Source: FPD using AFMIS data downloaded on the 15 December 2013

Total Economic Governance and Private Sector

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

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) 10,505.7 6,031.5 -7,782.5 2,046.3 -38,634.4 -44,665.9 -740.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 -20.4 0.0 0.0 164.4 184.8

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

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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