1393-Monthly Fiscal Bulletin 11

Monthly F is cal B ulletin, Month 11, 1393
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 14 December 2014
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 11 FY 1393 were Afs 8.7 billion compared to Afs 8.4
billion in month 10, while for the YTD 1393, the total domestic revenues were Afs 87.7 billion.
o Total operating grant receipts during month 11 FY 1393 were Afs 7.7 billion, whereas in month 10, it
was Afs 43.5 billion.
o Total operating expenditures during this month were Afs 24.5 billion as compared to Afs 17.2 billion
in month 10 , whereas for the YTD, total spending was around Afs 197.4 billion.
o For the YTD 1393, the operating budget balance (including grants) was in a surplus of Afs 4.1 billion,
compared to a surplus of Afs 58.3 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 11 FY 1393, were Afs 7.5 billion compared to Afs
4.8 billion in month 10, whereas for the YTD 1393, total development expenditures were Afs 65.1
billion.
o The development grants receipts in month 11 were Afs 5.9 billion compared to Afs 3.9 billion
received in month 10 FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 12.4 billion compared to a
deficit of Afs 18.2 billion the same period in FY 1392. - 1 -
Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY
107,040 This section illustrates revenues

93,660 received from the Government that
87,729
82,510 are used to finance its expenditures
79,011
71,360
and deliver Government services.
70,546
60,210 62,040 These revenues may either be
56,114
49,952
domestically raised revenues or donor
47,277
39,694 40,225 grants. Further information is
29,436 31,711 Total revenue available in Tables 2 and 3.
19,624 23,429
9,812 Original Target
13,700 Domestic Revenue Developments
6,780 AFMIS data extract 14 December 2014
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 87.7 billion
1392 YTD 1393 YTD 1393 YTD Target
56.1 against the original target of
Afs 120.4 billion, a shortfall of
45.5 Afs 32 billion or 27 percent.
39.8
Total YTD tax revenues for 1393
32.5 were Afs 56.1 billion, falling
25.5 24.8
behind both the actual YTD for
20.6 1392, and the YTD target for
17.4
13.6 13.7 1393.
7.0 Total YTD customs duties for
3.9
1393 were Afs 32.4 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous
AFMIS data extract 14 December 2014

target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD were Afs 24.8 billion in FY 1393,
lower than both the YTD target
137.5
for 1393 and the YTD actual for
113.8 1392.
Donor Grant Developments
Total YTD operating grants
receipts were Afs 113.8 billion,
52.7
43.2 where as for the YTD 1392, it
was Afs 137.4 billion
Total YTD development grants
receipts were around Afs 52.7
Operating Grants Development Grants
billion compared to Afs 43.2
billion in the same period in
1392.
-2-
280,473 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 257,100
This section illustrates the expenditures
233,727
incurred by the Government for the year
210,355 197,386
to date for the delivery of Government
Previous year expenditure 186,982 172,900
Operating Expenditure
163,609 155,734 services. Further information on the
Budget
140,236 135,673 breakdown of these expenditures by
118,279
116,864 spending type and sectors for the
96,250
93,491 75,597 operating and development budgets is
70,118 55,951 available in Tables 4 to 8.
46,745 38,483
18,174
23,373 Operating Budget
2,438 AFMIS data extract 14 December 2014
Total YTD operating expenditures

Development Budget were Afs 201.5 billion by end of 11th
149,866
month 1393, which is lower than the
Expenditure 137,378
actual for the same period in 1392,
124,889
(Afs million)
112,400 but significantly lower than the YTD
Development Expenditure
Budget (Pre MYR)
99,911 100,337 buget target for 1393.
91,976

87,422
Previous year expendiuture 83,614 Total YTD wages spending was Afs
74,933 75,253
Budget excl. Carry forward
62,444
66,892 65,090 134.7 billion by end of 11th month
58,530 57,618
49,955 50,169 52,743 1393, compared to Afs 126.0 billion
41,807 43,184 45,727
37,467
33,446 34,905 in the same period in FY 1392.

24,978 25,084 26,372
16,723 18,398 Expenditures on goods and services
12,489 13,192
8,361
35 2,043
AFMIS data extract 14 December 2014 for the YTD 1393 were Afs 36.9
billion compared to Afs 29.0 billion
for the same period in FY 1392.
Expenditure by Economic Category (Afs billion)
159.8
160.0 1392 YTD 1393 YTD 1393 Budget
Development Budget
140.0 134.7

126.0
120.0
Total YTD development expenditures
were Afs 65.1 billion by end of month
98.5
100.0
84.8
11th month FY 1393, lower than both
80.0 the YTD budget (including carry
60.0
59.6 forward) and YTD budget target
(excluding carry forward), however,
40.0 36.9
33.1 33.8 32.0
29.0 27.7 higher than the YTD actual for 1392.
22.1

19.2
20.0
6.7
15.6
11.0 Total YTD expenditures on goods and
5.5
- services were Afs 33.0 billion

Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(operating) (development) (operating) (development) Interest
compared to 27.7 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 31.9 billion compared to Afs
33.7 billion for the same period FY
1392.
-3-
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)
78%
Presidents Office 1,584.8
1,535.6
67% 1393 Current Allocated Budget
Ministry of Finance 2,698.0
4,642.9
1393 YTD Expenditure
Independent Directorate of Local 72%
1,818.0
Governance 2,259.2 1392 YTD Expenditure
78%
Ministry of Public Health 3,129.6
2,654.4
83% Budget Execution rates
Ministry of Higher Education 3,403.2
305.0
87%
Ministry of Foreign Affairs 2,913.2
2,911.4
100%
General Directorate of National Security 11,071.4
9,596.9
Ministry of Defence 55,358.4

50,073.6
83%
Ministry of Education 26,509.3
25,046.9
Ministry of Interior 49,351.5

41,663.8
10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
59%
Ministry of Mines and Industries 70.3
139.4 1393 YTD Expenditure
27%
Ministry of Transport and Aviation 553.0
1392 YTD Expenditure
741.1
0%
Civil Aviation Administration 0.0
1,610.4
64%
Ministry of Agriculture 4,676.5 Budget Execution rates
3,387.5
41%
Ministry of Finance 1,865.6
1,983.7
54%
Ministry of Public Health 7,988.8
5,505.4
43%
Ministry of Education 5,973.0
5,074.4
37%
Ministry of Energy and Water 3,832.8
4,127.3
38%
Ministry of Public Works 8,861.5
11,385.2
Ministry of Rural Rehabilitation and 87%

19,740.8
Development 15,597.2
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TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Aqr - 11 Aqr - 11 Miz - 10 Aqr - 11 Aqr - 11 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 13,417.6 229,746.1 51,929.4 16,412.8 201,531.7 -28214.3 -12.3
1 Domestic Revenues 6,825.9 92,295.6 8,465.0 8,717.6 87,728.6 -4567.0 -4.9
1-19 Operating Grants 6,591.7 137,450.4 43,464.4 7,695.1 113,803.1 -23647.3 -17.2
Operating Expenditures 15,305.6 171,474.9 17,166.0 24,485.7 197,385.6 25910.6 15.1
21 Compensation of Employees 10,179.9 125,963.7 11,721.4 14,101.2 134,713.3 8749.6 6.9
22 Use of Goods and Services 3,469.2 29,021.8 3,671.4 6,699.2 36,869.3 7847.6 27.0
23 Interest 10.4 213.6 60.2 0.0 334.1 120.5 56.4
24 Social Transfers 945.9 10,742.9 1,214.0 2,631.1 18,796.8 8054.0 75.0
25 Gross Acquisition of Nonfinancial Assets 700.2 5,532.9 498.9 1,054.3 6,672.0 1139.0 20.6
Operating Budget Balance
Excluding Grants -8,479.7 -79,179.3 -8,700.9 -15,768.1 -109,656.9 -30477.6 38.5
Including Grants -1,888.0 58,271.2 34,763.5 -8,073.0 4,146.2 -54125.0 -92.9
DEVELOPMENT BUDGET
Development Grants 10,553.1 43,238.3 3,949.2 5,929.8 52,721.4 9483.1 21.9
Development Expenditures 10,247.8 61,478.0 4,875.5 7,471.4 65,089.7 3611.7 5.9
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,603.5 27,701.7 2,265.7 4,162.9 33,070.6 5368.9 19.4
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 38.8 7.7 46.4 46.4 N/A
25 Gross Acquisition of Nonfinancial Assets 6,644.3 33,776.2 2,571.0 3,300.8 31,972.6 -1803.6 -5.3
Development Budget Balance 305.3 -18,239.7 -926.3 -1,541.6 -12,368.3 5871.4 -32.2
INTEGRATED BUDGET
Revenues 23,970.7 272,984.3 55,878.6 22,342.5 254,253.1 -18731.3 -6.9
Domestic Revenues 6,825.9 92,295.6 8,465.0 8,717.6 87,728.6 -4567.0 -4.9
Grants 17,144.8 180,688.7 47,413.6 13,624.9 166,524.4 -14164.3 -7.8
Expenditures 25,553.4 232,952.9 22,041.4 31,957.1 262,475.2 29522.3 12.7
Balances
Excluding Grants -18,727.6 -140,657.2 -13,576.4 -23,239.5 -174,746.6 -34089.3 24.2
Including Grants -1,582.8 40,031.5 33,837.2 -9,614.6 -8,222.1 -48253.6 -120.5
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 23,970.7 272,984.3 55,878.6 22,342.5 254,253.1 -18731.3 -6.9
2-25 Recurrent Expenditures (excludes code 25) 18,208.9 193,643.7 18,971.5 27,602.0 223,830.7 30186.9 15.6
23 Interest 213.6 213.6 60.2 0.0 334.1 120.5 56.4
Net Balance (1-2-25) 5,761.7 79,340.6 36,907.1 -5,259.5 30,422.4 -48918.2 -61.7
Primary Balance (1-2-25+23) 5,772.1 79,554.2 36,967.4 -5,259.5 30,756.6 -48797.7 -61.3
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 14 December 2014
Table 2. Intergrated Core Budget Revenues
Code (In mi l l i ons of Afghani s) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Aqr - 11 Aqr - 11 Miz - 10 Aqr - 11 Aqr - 11 Aqr - 11 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 23,970.7 272,984.3 55,878.6 22,342.5 254,253.1 -18,731.3 -6.9
1-19 REVENUES excluding grants 6,825.9 92,295.6 8,465.0 8,717.6 87,728.6 120,420.0 72.9 -4,567.0 -4.9
DOMESTIC REVENUES 6,825.9 92,295.6 8,465.0 8,717.6 87,728.6 120,420.0 72.9 -4,567.0 -4.9
11 Tax Revenues 3,243.4 45,509.8 2,305.0 3,701.7 39,756.1 56,116.6 70.8 -5,753.7 -12.6
111 Fi xed Taxes 1,112.7 10,593.4 542.6 784.9 8,559.8 12,426.1 68.9 -2,033.6 -19.2
112 Income Taxes 856.5 14,900.1 753.4 1,322.3 13,767.5 17,767.2 77.5 -1,132.5 -7.6
113 Property Taxes 30.5 276.5 9.5 13.9 510.4 359.5 142.0 233.9 84.6
114 Sal es Taxes 960.0 15,693.5 795.5 1,151.4 12,502.8 20,921.4 59.8 -3,190.7 -20.3
116 Other Taxes 251.6 3,494.4 203.9 429.2 4,415.6 4,034.2 109.5 921.1 26.4
117 Tax Penal ti es and Fi nes 32.1 551.9 0.0 0.0 0.0 608.1 0.0 -551.9 -100.0
12 Customs Duty, Import Taxes 2,532.9 25,489.2 1,574.3 2,391.2 20,643.9 32,466.3 63.6 -4,845.3 -19.0
13 Non Tax Revenue 1,406.9 17,388.8 917.8 1,093.8 13,646.3 24,833.8 55.0 -3,742.5 -21.5
131 Income from Capi tal Property 155.6 1,499.4 69.0 81.2 1,187.8 2,983.9 39.8 -311.6 -20.8
132 Sal es of Goods and Servi ces 413.0 5,685.0 166.1 143.2 3,113.3 9,671.3 32.2 -2,571.7 -45.2
133 Admi ni strati ve Fees 700.9 8,918.6 505.2 718.8 7,809.5 10,796.2 72.3 -1,109.1 -12.4
134 Royal ti es 42.6 277.1 20.2 32.0 349.9 324.4 107.9 72.9 26.3
135 Non Tax Fi nes and Penal ti es 64.6 562.2 44.5 43.4 618.6 696.4 88.8 56.4 10.0
136 Extracti ve Industry 30.2 446.6 112.8 75.2 567.1 281.1 201.7 120.6 27.0
14 Miscellaneous Revenue -577.6 616.0 3,500.7 1,260.6 10,413.2 3,204.3 325.0 9,797.2 1590.6
17 Social Contributions 220.4 3,291.8 167.4 270.4 3,269.1 3,799.0 86.1 -22.7 -0.7
GRANTS 17,144.8 180,688.7 47,413.6 13,624.9 166,524.4 -14,164.3 -8.5

191-2 Forei gn Governments 6,591.7 28,388.2 43,464.4 7,695.1 114,014.0 85,625.8 75.1
193-4 Internati onal Organi sati on 10,553.1 14,200.6 3,949.2 5,929.8 52,510.5 38,309.8 73.0
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A
TOTAL OPERATING BUDGET REVENUE 13,409.9 229,392.5 51,937.0 16,400.5 201,420.3 -27,972.2 -13.9
Domesti c Revenues 6,818.2 91,942.1 8,472.6 8,705.4 87,617.2 120,420.0 72.8 -4,324.9 -4.9
as percentage of total 40.1 40.1 16.3 53.1 43.5
External Grant Support 6,591.7 137,450.4 43,464.4 7,695.1 113,803.1 -23,647.3 -20.8
as percentage of total 59.9 59.9 83.7 46.9 56.5
Source: FPD usi ng AFMIS data downl oaded on the 14 December 2014
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Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Aqr - 11 Aqr - 11 Miz - 10 Aqr - 11 Aqr - 11 Aqr - 11 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 6,825.9 92,295.6 8,465.0 8,717.6 87,728.6 131,124.0 66.9 -4,567.0 -4.9
01 Kabul 114.6 1,925.9 148.9 205.7 2,149.6 2,818.1 76.3 223.6 11.6
02 Kapisa 7.3 86.1 12.0 6.8 106.3 133.6 79.6 20.2 23.5
03 Parwan 14.2 157.8 20.5 17.7 186.2 248.8 74.8 28.5 18.0
04 Wardak 2.8 130.0 11.1 10.9 131.4 195.7 67.2 1.4 1.1
05 Logar 7.1 86.8 13.5 11.1 135.4 158.1 85.6 48.5 55.9
06 Nangarhar 923.3 10,334.6 938.7 1,262.3 10,467.7 13,291.6 78.8 133.1 1.3
07 Laghman 5.8 99.1 10.3 11.2 112.9 164.5 68.7 13.8 13.9
08 Pangsher 4.7 53.7 7.8 13.6 67.5 85.6 78.9 13.8 25.7
09 Baghlan 12.2 216.3 22.9 18.3 219.7 324.8 67.6 3.4 1.6
10 Bamyan 6.0 78.6 29.4 13.8 123.7 116.4 106.3 45.1 57.5
11 Ghazni 3.0 228.7 18.7 21.9 235.2 328.2 71.6 6.5 2.8
12 Paktika 15.8 119.7 19.8 9.2 131.5 179.4 73.3 11.8 9.8
13 Paktiya 51.3 703.8 68.1 71.8 925.4 785.2 117.9 221.6 31.5
14 Khost 51.5 811.1 36.8 39.7 545.7 1,382.0 39.5 -265.4 -32.7
15 Kunar 6.3 120.6 6.3 12.5 153.5 389.8 39.4 32.9 27.3
16 Nuristan 4.5 25.3 5.9 -1.9 29.6 45.6 64.8 4.3 16.8
17 Badakhshan 16.7 214.2 23.5 36.0 243.6 329.6 73.9 29.4 13.7
18 Takhar 20.7 225.7 7.7 26.2 234.7 347.8 67.5 9.0 4.0
19 Kunduz 111.0 904.8 60.5 56.3 672.0 1,467.4 45.8 -232.8 -25.7
20 Samangan 3.4 85.5 9.1 5.6 110.7 125.4 88.3 25.2 29.5
21 Balkh 732.5 6,855.2 621.0 659.6 5,858.4 10,889.3 53.8 -996.9 -14.5
22 Saripul 1.9 68.3 9.9 5.5 93.6 100.5 93.1 25.3 37.1
23 Ghor 1.6 78.9 2.8 4.5 79.3 162.5 48.8 0.4 0.6
24 Dikondy 4.0 51.4 10.4 6.9 59.2 78.2 75.7 7.8 15.2
25 Uruzgan 4.1 46.1 4.8 2.6 43.2 78.6 55.0 -2.9 -6.4
26 Zabul 4.0 50.0 5.4 4.6 62.8 117.9 53.2 12.7 25.5
27 Kandahar 213.2 2,670.2 208.0 256.7 2,722.6 3,252.2 83.7 52.5 2.0
28 Jawzjan 13.3 192.7 24.5 10.0 167.2 272.6 61.3 -25.5 -13.2
29 Faryab 517.8 5,157.3 170.5 139.5 2,633.0 4,934.7 53.4 -2,524.3 -48.9
30 Helmand 32.9 447.8 63.1 9.7 463.7 705.7 65.7 15.9 3.6
31 Badghis 7.6 68.0 2.6 9.1 89.1 99.2 89.9 21.1 31.0
32 Herat 1,107.9 14,164.0 1,237.2 1,241.0 12,113.5 21,194.1 57.2 -2,050.6 -14.5
33 Farah 359.0 2,416.5 143.1 253.3 2,219.9 2,277.2 97.5 -196.6 -8.1
34 Nimroz 455.1 4,892.9 536.4 637.7 6,109.4 6,079.8 100.5 1,216.6 24.9
90 Central Ministries 1,988.8 38,528.0 3,953.7 3,628.3 38,031.5 57,964.0 65.6 -496.5 -1.3
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) 1392 1392 1393 1393 1393 1392 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 25,553.4 232,952.9 22,041.4 31,957.1 262,475.2 430,339.1 61.0 29,522.3 12.7
Operating Budget 15,305.6 171,474.9 17,166.0 24,485.7 197,385.6 280,472.7 70.4 25,910.6 15.1
Development Budget 10,247.8 61,478.0 4,875.5 7,471.4 65,089.7 149,866.4 43.4 3,611.7 5.9
2* TOTAL NET EXPENDITURES 25,551.8 232,918.1 22,041.1 31,955.2 262,446.9 29,528.8 12.7
Operating Budget 15,304.0 171,440.2 17,165.6 24,483.8 197,357.3 25,917.1 15.1
Development Budget 10,247.8 61,478.0 4,875.5 7,471.4 65,089.7 3,611.7 5.9
21 Compensation of Employees 10,179.9 125,963.7 11,721.4 14,101.2 134,713.3 159,787.8 84.3 8,749.6 6.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 7,072.7 56,723.5 5,937.1 10,862.1 69,940.0 144,368.9 48.4 13,216.5 23.3
Development Budget 3,603.5 27,701.7 2,265.7 4,162.9 33,070.6 59,575.7 55.5 5,368.9 19.4
23 Interest 10.4 213.6 60.2 0.0 334.1 2,400.0 13.9 120.5 56.4
Operating Budget 10.4 213.6 60.2 0.0 334.1 2,400.0 13.9 120.5 56.4
24 Social Transfers 945.9 10,742.9 1,252.7 2,638.8 18,843.3 19,700.0 95.7 8,100.4 75.4
Operating Budget 945.9 10,742.9 1,214.0 2,631.1 18,796.8 19,700.0 95.4 8,054.0 75.0
25 Gross Acquisition of Nonfinancial Assets 7,344.5 39,309.2 3,069.9 4,355.1 38,644.6 114,123.9 33.9 -664.6 -1.7
Operating Budget 700.2 5,532.9 498.9 1,054.3 6,672.0 15,592.4 42.8 1,139.0 20.6
Development Budget 6,644.3 33,776.2 2,571.0 3,300.8 31,972.6 98,531.5 32.4 -1,803.6 -5.3
25* Net Acquisition of Nonfinancial Assets 7,342.9 39,274.4 3,069.6 4,353.2 77,232.6 37,958.1 96.6
Operating Budget 698.6 5,498.2 498.6 1,052.3 6,643.7 1,145.5 20.8
Memo RECURRENT EXPENDITURES (excludes 25) 18,208.9 193,643.7 18,971.5 27,602.0 223,830.7 30,186.9 15.6
Operating Budget 14,605.4 165,942.0 16,667.0 23,431.5 190,713.6 24,771.6 14.9
* 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) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Aqr - 11 Aqr - 11 Miz - 10 Aqr - 11 Aqr - 11 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 15,305.6 171,474.9 17,166.0 24,485.7 197,385.6 280,472.7 70.4 25,910.6 15.1
2* TOTAL NET EXPENDITURES 15,304.0 171,440.2 17,165.6 24,483.8 197,357.3 25,917.1 15.1
21 Compensation of Employees 10,179.9 125,963.7 11,721.4 14,101.2 134,713.3 159,787.8 84.3 8,749.6 6.9
of which operating budget 10,179.9 125,963.7 11,721.4 14,101.2 134,713.3 8,749.6 6.9
211-3 Wages and Salaries 9,884.6 124,327.0 11,639.5 14,011.5 133,686.2 9,359.2 7.5
214-5 Social Benefits 295.3 1,636.7 82.0 89.7 1,027.1 -609.6 -37.2
214 Social Benefits - in Cash 295.3 1,636.7 82.0 89.7 1,027.1 -609.6 -37.2
219 Return of Salaries -99.2 -336.1 -23.1 -41.9 -271.8 64.4 -19.1
22 Use of Goods and Services 3,469.2 29,021.8 3,671.4 6,699.2 36,869.3 84,793.2 43.5 7,847.6 27.0
of which operating budget 3,469.2 29,021.8 3,671.4 6,699.2 36,869.3 7,847.6 27.0
221 Travel 193.5 1,578.7 104.5 176.2 1,504.9 -73.8 -4.7
222 Communications 470.1 3,051.9 322.1 459.4 3,302.5 250.6 8.2
223 Contracted Services 110.0 1,107.5 44.1 101.6 1,147.7 40.1 3.6
224 Repairs and Maintenance 1,116.2 6,507.1 1,246.6 2,201.9 11,534.1 5,027.0 77.3
225 Utilities 262.0 2,261.6 575.7 751.5 4,517.3 2255.7 99.7
226 Fuel 464.9 4,603.2 654.2 1,736.1 6,454.9 1,851.7 40.2
227-9 Other Use of Goods and Services 852.5 9,911.7 724.1 1,272.6 8,407.9 -1503.8 -15.2
23 Interest 10.4 213.6 60.2 0.0 334.1 2,400.0 13.9 120.5 56.4
24 Social Transfers 945.9 10,742.9 1,214.0 2,631.1 18,796.8 19,700.0 95.4 8,054.0 75.0
242 Subsidies 0.1 502.0 2.5 0.0 452.5 -49.5 -9.9
243-6 Grants to Government Units & Other organisations 11.9 185.5 2.8 9.8 327.4 141.9 76.5
247 Social Security 934.4 9,895.1 1,177.5 2,576.4 17,737.3 7,842.2 79.3
248-9 Other Social Transfers -0.5 160.3 31.1 44.9 279.6 119.3 74.4
25 Gross Acquisition of Nonfinancial Assets 700.2 5,532.9 498.9 1,054.3 6,672.0 15,592.4 42.8 1,139.0 20.6
of which operating budget 700.2 5,532.9 498.9 1,054.3 6,672.0 1,139.0 20.6
25* Net Acquisition of Nonfinancial Assets 698.6 5,498.2 498.6 1,052.3 6,643.7 1,145.5 20.8
150 Sale of Land and Buildings -1.6 -34.7 -0.3 -1.9 -28.3 6.4 -18.6
251 Buildings and Structures 540.3 2,768.5 347.9 906.4 4,224.3 1,455.8 52.6
252 Machinery / Equipment (>50,000) 149.7 2,270.5 135.3 140.7 1,848.2 -422.4 -18.6
257 Valuables 0.0 1.4 0.0 0.0 0.3 -1.1 -78.3
258 Land 10.1 488.4 14.9 7.0 449.2 -39.2 -8.0
259 Capital Advance Payments 0.1 4.0 0.7 0.3 149.9 145.9 3654.1
Memo RECURRENT EXPENDITURES (excludes 25) 14,605.4 165,942.0 16,667.0 23,431.5 190,713.6 24,771.6 14.9
* 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).
-8-
(In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Aqr - 11 Aqr - 11 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 25,435.9 239,999.0 21,908.5 31,538.6 265,860.1 430,209.6 430,339.1 61.8% 25,861.1 10.8
Operating Budget 15,299.9 173,310.5 17,059.1 24,226.6 199,430.2 280,343.2 280,472.7 71.1% 26,119.7 15.1
Development Budget 10,136.0 66,688.4 4,849.4 7,312.0 66,429.9 149,866.4 149,866.4 44.3% -258.5 -0.4
Security 9,476.6 108,563.7 10,577.6 15,626.3 121,525.6 185,451.0 196,234.4 61.9% 12,961.9 11.9
Development Budget 846.3 3,331.4 63.4 225.7 1,821.2 9,427.1 9,427.1 19.3% -1,510.3 -45.3
Total Governance, Rule of Law and Human Rights 1,315.7 12,591.2 1,060.2 1,212.2 13,020.1 17,899.9 19,754.7 65.9% 428.9 3.4
Operating Budget 1,125.0 11,153.3 1,018.9 1,147.6 12,146.5 13,228.8 15,083.5 80.5% 993.2 8.9
Development Budget 190.6 1,437.8 41.3 64.6 873.6 4,671.1 4,671.1 18.7% -564.2 -39.2
Total Infrastructure and Natural Resources 5,030.0 25,853.1 1,618.4 2,513.6 23,418.4 57,888.3 62,480.4 37.5% -2,434.7 -9.4
Operating Budget 485.7 4,022.3 541.1 666.7 5,360.7 3,232.1 7,824.1 68.5% 1,338.5 33.3
Development Budget 4,544.4 21,830.8 1,077.3 1,846.9 18,057.7 54,656.2 54,656.2 33.0% -3,773.1 -17.3
Total Education 4,081.1 35,243.3 3,297.8 4,064.3 38,026.3 54,515.4 56,467.4 67.3% 2,783.0 7.9
Development Budget 1,138.7 9,352.5 449.9 604.3 7,396.9 18,881.5 18,881.5 39.2% -1,955.6 -20.9
Total Health 709.3 8,159.8 1,026.3 1,999.4 11,118.4 17,186.9 18,697.4 59.5% 2,958.6 36.3
Operating Budget 352.7 2,654.4 339.2 380.5 3,129.6 2,525.2 4,035.7 77.5% 475.2 17.9
Development Budget 356.6 5,505.4 687.1 1,618.9 7,988.8 14,661.7 14,661.7 54.5% 2,483.4 45.1
Total Agriculture and Rural Development 2,678.6 21,665.9 2,493.3 2,867.6 26,881.5 33,039.7 33,211.7 80.9% 5,215.6 24.1
Operating Budget 194.7 1,985.0 147.8 135.1 1,587.3 1,961.0 2,133.0 74.4% -397.7 -20.0
Development Budget 2,483.8 19,680.9 2,345.6 2,732.4 25,294.1 31,078.7 31,078.7 81.4% 5,613.2 28.5
Total Social Protection 1,194.5 12,453.7 1,417.5 2,839.3 20,127.2 3,729.3 23,583.5 85.3% 7,673.5 61.6
Development Budget 63.1 585.2 34.5 25.9 296.4 1,216.5 1,216.5 24.4% -288.8 -49.3
Total Economic Governance and Private Sector

Development 946.5 15,397.8 410.7 411.8 11,694.5 8,985.1 11,407.7 102.5% -3,703.2 -24.1
Operating Budget 434.0 10,500.3 260.3 218.5 7,037.3 2,749.2 5,171.8 136.1% -3,463.0 -33.0
Development Budget 512.5 4,897.5 150.4 193.3 4,657.2 6,236.0 6,236.0 74.7% -240.3 -4.9
Total Unclassified 3.6 70.5 6.6 4.1 48.1 51,514.0 763.6 N/A -22.4 -31.8
Operating Budget 3.6 3.6 6.6 4.1 4.1 42,476.4 69.9 6994.0% 0.5 14.4
Development Budget 0.0 66.9 0.0 0.0 44.0 9,037.6 693.6 6.3% -22.9 -34.3
* 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
Aqr - 11 Aqr - 11 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 3,808.0 41,878.9 4,732 6,715.5 49,676.2 66,824.9 72,720.4 68.3 7,797.3 18.6
Operating Budget 3,790.1 41,663.8 4,727 6,701.2 49,351.5 62,037.5 67,933.0 72.6 7,687.7 18.5
Development Budget 17.9 215.1 5.0 14.3 324.6 4,787.4 4,787.4 6.8 109.6 50.9
Ministry of Defence 5,520.3 52,771.9 4,503.0 6,821.5 56,179.0 101,676.0 106,448.0 52.8 3,407.0 6.5
Operating Budget 4,707.0 50,073.6 4,425.5 6,610.1 55,358.4 98,570.5 103,342.6 53.6 5,284.7 10.6
Development Budget 813.3 2,698.3 77.6 211.4 820.6 3,105.4 3,105.4 26.4 -1,877.7 -69.6
Ministry of Foreign Affairs 121.9 3,141.0 286.8 222.0 3,520.2 4,446.7 4,586.1 76.8 379.2 12.1
Operating Budget 111.5 2,911.4 286.8 222.0 2,913.2 3,200.0 3,339.5 87.2 1.9 0.1
Presidential Protective Service 26.4 1,065.9 55.7 89.2 1,019.1 1,083.9 1,260.3 80.9 -46.8 -4.4
Operating Budget 21.7 986.6 74.9 89.2 1,009.9 944.5 1,120.8 90.1 23.4 2.4
Development Budget 4.7 79.4 -19.2 0.0 9.2 139.5 139.5 6.6 -70.2 -88.4
General Directorate of National Security 0.0 9,706.0 1,000.0 1,778.1 11,131.1 11,419.5 11,219.5 99.2 1,425.1 14.7
Operating Budget 0.0 9,596.9 1,000.0 1,778.1 11,071.4 11,271.4 11,071.4 100.0 1,474.5 15.4
Development Budget 0.0 109.1 0.0 0.0 59.7 148.1 148.1 40.3 -49.4 -45.2
Total Security 9,476.6 108,563.7 10,577.6 15,626.3 121,525.6 185,451.0 196,234.4 61.9 12,961.9 11.9
Development Budget 846.3 3,331.4 63.4 225.7 1,821.2 9,427.1 9,427.1 19.3 - 1,510.3 -45.3
Presidents Office 160.5 1,680.4 123.5 171.7 1,659.0 2,097.6 2,346.6 70.7 -21.4 -1.3
National Assembly Meshanro Jirga 42.4 523.3 34.8 45.6 486.7 588.8 629.3 77.3 -36.6 -7.0
Operating Budget 36.8 462.1 34.8 45.6 486.7 518.8 559.4 87.0 24.6 5.3
National Assembly Wolesi Jirga 91.5 1,169.2 112.4 103.4 1,249.8 1,293.7 1,424.8 87.7 80.6 6.9
Supreme Court 141.9 1,474.8 262.6 280.4 2,893.1 3,321.7 3,388.5 85.4 1,418.3 96.2
Operating Budget 136.9 1,380.7 240.9 278.9 2,809.7 3,000.9 3,067.8 91.6 1,429.0 103.5
Ministry of Justice 81.5 582.0 45.1 93.9 576.8 1,100.4 1,119.8 51.5 -5.2 -0.9
Operating Budget 54.0 500.2 44.1 47.4 487.1 601.2 620.6 78.5 -13.1 -2.6
Development Budget 27.5 81.8 1.0 46.6 89.7 499.2 499.2 18.0 7.9 9.7
Administrative Affairs 244.4 1,855.9 147.0 99.0 1,632.4 939.2 2,019.4 80.8 -223.5 -12.0
Operating Budget 228.7 1,796.1 147.0 99.0 1,464.4 750.0 1,830.3 80.0 -331.8 -18.5
Ministry of State and Parliamentart Affairs 9.5 89.3 7.7 8.1 84.1 117.0 141.6 59.4 -5.2 -5.8
Development Budget 0.0 0.0 0.0 0.0 0.6 37.8 37.8 1.5 0.6 N/A
Ministry of Haj and Religious Affairs 77.5 701.9 36.1 50.9 705.4 1,093.8 1,179.7 59.8 3.5 0.5
Attorney General 93.7 939.3 94.3 105.3 1,039.2 1,430.3 1,439.6 72.2 100.0 10.6
Operating Budget 87.2 883.0 90.9 99.3 989.1 1,163.9 1,173.2 84.3 106.1 12.0
Election Commission 13.6 113.1 9.7 10.8 104.1 523.5 568.2 18.3 -9.0 -7.9
IARCSC 32.8 573.5 37.0 29.6 427.9 336.2 352.7 121.3 -145.6 -25.4
Development Budget 9.0 304.7 9.1 1.0 126.7 0.0 0.0 N/A -178.0 -58.4
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 69.3 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 8.0 158.6 14.8 12.0 154.3 307.9 308.7 50.0 -4.3 -2.7
Independent Directorate of Local Governance 318.2 2,729.9 135.1 201.5 2,007.3 4,410.1 4,493.8 44.7 -722.7 -26.5
Operating Budget 247.0 2,259.2 129.0 191.9 1,818.0 2,431.7 2,515.4 72.3 -441.2 -19.5
Development Budget 71.2 470.8 6.1 9.6 189.3 1,978.4 1,978.4 9.6 -281.4 -59.8
Independent Commision for Election Complaints 0.0 0.0 0.0 0.0 0.0 175.4 175.4 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 97.2 97.2 0.0 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,315.7 12,591.2 1,060.2 1,212.2 13,020.1 17,899.9 19,754.7 65.9 428.9 3.4
Operating Budget 1,125.0 11,153.3 1,018.9 1,147.6 12,146.5 13,228.8 15,083.5 80.5 993.2 8.9
- 10 -
(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.
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Works 1,969.6 13,266.1 893.8 1,661.9 12,115.0 23,570.0 28,312.8 42.8 -1,151.0 -8.7
Operating Budget 236.8 1,880.9 359.9 459.4 3,253.6 529.7 5,272.4 61.7 1,372.7 73.0
Development Budget 1,732.7 11,385.2 533.9 1,202.5 8,861.5 23,040.4 23,040.4 38.5 -2,523.8 -22.2
Ministry of Transport and Aviation 234.6 1,219.7 20.3 80.2 781.5 2,361.8 2,367.3 33.0 -438.3 -35.9
Ministry of Communication 577.5 1,499.9 126.0 51.6 829.3 2,811.4 2,819.5 29.4 -670.5 -44.7
Development Budget 530.7 1,084.8 85.7 17.1 424.6 2,338.4 2,338.4 18.2 -660.2 -60.9
Ministry of Energy and Water 782.8 4,571.9 316.4 361.3 4,330.5 10,969.3 11,069.6 39.1 -241.4 -5.3
Development Budget 743.1 4,127.3 275.9 314.5 3,832.8 10,439.3 10,439.3 36.7 -294.5 -7.1
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 795.3 795.3 0.0 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
Civil Aviation Administration 0.0 0.0 0.0 0.0 0.0 2,326.6 1,960.6 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,960.6 1,960.6 0.0 0.0 N/A
Da Brishna Shirkat 829.2 1,610.4 60.3 104.3 2,503.6 7,266.1 7,266.1 34.5 893.2 55.5
Development Budget 829.2 1,610.4 60.3 104.3 2,503.6 7,266.1 7,266.1 34.5 893.2 55.5
Ministry of Urban Development 263.3 1,116.4 18.2 29.3 388.5 1,433.5 1,452.0 26.8 -727.9 -65.2
Independent Board of new Kabul 23.8 139.4 0.0 1.0 70.3 118.8 118.8 59.1 -69.2 -49.6
Ministry of Mines and Industries 280.6 1,562.8 64.5 89.8 1,139.0 2,331.7 2,410.3 47.3 -423.8 -27.1
Development Budget 232.8 1,122.8 26.3 48.0 677.2 1,836.7 1,836.7 36.9 -445.6 -39.7
Geodesy and Cartography Office 15.2 174.1 8.8 9.2 109.0 138.0 141.2 77.2 -65.2 -37.4
Directorate of Environment 9.0 153.6 13.8 21.9 167.0 152.3 152.3 109.7 13.3 8.7
Afghanistan High Atomic Energy Commission 4.0 23.9 1.4 2.7 26.0 39.5 40.6 64.0 2.1 8.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 40.5 514.8 95.0 100.3 958.8 3,574.0 3,574.0 26.8 444.0 86.2
Total Infrastructure and Natural Resources 5,030.0 25,853.1 1,618.4 2,513.6 23,418.4 57,888.3 62,480.4 37.5 - 2,434.7 - 9.4
Operating Budget 485.7 4,022.3 541.1 666.7 5,360.7 3,232.1 7,824.1 68.5 1,338.5 33.3
Development Budget 4,544.4 21,830.8 1,077.3 1,846.9 18,057.7 54,656.2 54,656.2 33.0 - 3,773.1 - 17.3
Ministry of Education 3,378.2 30,121.3 2,882.3 3,550.0 32,482.3 44,257.8 45,961.8 70.7 2,360.9 7.8
Development Budget 905.6 5,074.4 439.2 595.5 5,973.0 13,867.8 13,867.8 43.1 898.6 0.2
Ministry of Higher Education 504.3 3,653.7 351.1 437.5 4,743.7 8,099.0 8,187.3 57.9 1,089.9 29.8
Operating Budget 305.0 305.0 340.4 429.3 3,403.2 4,000.0 4,088.3 83.2 3,098.3 1015.9
Development Budget 199.3 3,348.8 10.7 8.3 1,340.4 4,099.0 4,099.0 32.7 -2,008.3 -60.0
Ministry of Information and Culture 163.2 934.5 35.5 43.8 464.1 665.1 688.0 67.5 -470.4 -50.3
Science Academy 2.6 167.9 13.3 21.3 153.0 190.9 197.0 77.7 -14.9 -8.9
Cricket Board 0.0 0.0 0.0 0.0 0.0 84.0 84.0 0.0 0.0 N/A
Football Federation 0.0 0.0 0.0 0.0 0.0 94.0 94.0 0.0 0.0 N/A
General Directorate of Radio & Television 0.0 0.0 0.0 0.0 0.0 531.8 652.9 0.0 0.0 N/A
National Olympic Committee 32.9 365.9 15.7 11.7 183.2 592.9 602.3 30.4 -182.6 -49.9
Total Education 4,081.1 35,243.3 3,297.8 4,064.3 38,026.3 54,515.4 56,467.4 67.3 2,783.0 7.9
Development Budget 1,138.7 9,352.5 449.9 604.3 7,396.9 18,881.5 18,881.5 39.2 - 1,955.6 - 20.9
Ministry of Agriculture 695.3 4,741.2 336.0 331.0 5,672.0 8,383.4 8,511.5 66.6 930.9 19.6
Operating Budget 122.6 1,353.7 84.1 86.3 995.5 1,046.0 1,174.1 84.8 -358.1 -26.5
- 11 -
Ministry of Rural Rehabilitation and Development 1,866.6 16,091.0 2,107.8 2,448.6 20,189.5 23,244.9 23,276.7 86.7 4,098.5 25.5
Development Budget 1,805.5 15,597.2 2,065.0 2,407.9 19,740.8 22,734.9 22,734.9 86.8 4,143.6 26.6
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.7 0.0 0.0 N/A
Total Agriculture and Rural Development 2,678.6 21,665.9 2,493.3 2,867.6 26,881.5 33,039.7 33,211.7 80.9 5,215.6 24.1
Development Budget 2483.8 19680.9 2345.6 2732.4 25294.1 31078.7 31078.7 81.4 5,613.2 28.5
(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.
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Health 709.3 8,159.8 1,026.3 1,999.4 11,118.4 17,186.9 18,697.4 59.5 2,958.6 36.3
Development Budget 356.6 5,505.4 687.1 1,618.9 7,988.8 14,661.7 14,661.7 54.5 2,483.4 45.1
Total Health 709.3 8,159.8 1,026.3 1,999.4 11,118.4 17,186.9 18,697.4 59.5 2,958.6 36.3
Development Budget 356.6 5,505.4 687.1 1,618.9 7,988.8 14,661.7 14,661.7 54.5 2,483.4 45.1
Ministry of Frontiers and Tribal Affairs 49.8 399.8 38.3 37.4 357.6 562.7 586.6 61.0 -42.2 -10.6
Ministry of Martyrs, Disabled and Social Affairs 1,087.5 11,482.0 1,304.2 2,714.6 19,183.9 2,382.5 22,085.8 86.9 7,701.9 67.1
Ministry of Refugees and Repatriates 19.3 244.9 49.8 62.5 320.7 331.8 452.5 70.9 75.7 30.9
Ministry of Women Affairs 21.8 190.0 13.7 13.6 150.5 236.0 237.7 63.3 -39.5 -20.8
Development Budget 5.3 34.6 0.0 -0.1 2.4 49.0 49.0 5.0 -32.2 -93.0
Office of Disaster Preparedness 12.6 76.5 7.6 7.4 71.8 125.9 128.3 56.0 -4.7 -6.1
Directorate of Kochis 3.5 60.5 4.0 3.8 42.6 90.4 92.5 46.1 -17.8 -29.5
Total Social Protection 1,194.5 12,453.7 1,417.5 2,839.3 20,127.2 3,729.3 23,583.5 85.3 7,673.5 61.6
Development Budget 63.1 585.2 34.5 25.9 296.4 1,216.5 1,216.5 - 288.8 - 49.3
Ministry of Finance 746.8 6,626.7 280.2 272.9 4,563.6 6,421.6 8,577.2 53.2 -2,063.0 -31.1
Operating Budget 339.3 4,642.9 185.9 141.0 2,698.0 1,847.0 4,002.6 67.4 -1,944.9 -41.9
Development Budget 407.5 1,983.7 94.3 132.0 1,865.6 4,574.6 4,574.6 40.8 -118.1 -6.0
Ministry of Commerce 76.6 481.2 64.4 83.7 801.0 754.4 970.8 82.5 319.8 66.5
Ministry of Economy 82.5 204.6 26.8 24.1 143.5 608.9 610.0 23.5 -61.1 -29.9
Control and Audit Office 27.8 0.0 25.8 20.0 0.0 721.0 768.6 0.0 0.0 N/A
Central Statistics Office 12.8 8,085.3 13.5 11.1 6,186.4 433.4 435.3 1,421.0 -1,898.9 -23.5
Operating Budget 12.2 5,403.8 11.0 11.4 3,674.7 142.5 144.4 2,544.7 -1,729.0 -32.0
Development Budget 0.6 2,681.6 2.5 -0.4 2,511.7 290.9 290.9 863.3 -169.9 -6.3
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 45.8 45.8 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 946.5 15,397.8 410.7 411.8 11,694.5 8,985.1 11,407.7 102.5 - 3,703.2 - 24.1
Operating Budget 434.0 10,500.3 260.3 218.5 7,037.3 2,749.2 5,171.8 136.1 - 3,463.0 - 33.0
Development Budget 512.5 4,897.5 150.4 193.3 4,657.2 6,236.0 6,236.0 74.7 - 240.3 - 4.9
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 532.3 532.3 0.0 0.0 N/A
Afghanistan National Standard Authority 3.6 70.5 6.6 4.1 48.1 226.4 231.2 20.8 -22.4 -31.8
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
- 12 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
2 TOTAL NET EXPENDITURE 25,551.8 232,918.1 22,041.1 31,955.2 262,446.9 29,528.8 12.7
150 Sale of Land and Buildings 1.6 34.7 0.3 1.9 28.3 -6.4 -18.6
2+150 TOTAL GROSS EXPENDITURE 25,553.4 232,952.9 22,041.4 31,957.1 262,475.2 29,522.3 12.7
RECURRENT EXPENDITURE 18,208.9 193,643.7 18,971.5 27,602.0 223,830.7 30,186.9 15.6
CAPITAL EXPENDITURE 7,344.5 39,309.2 3,069.9 4,355.1 38,644.6 -664.6 -1.7
701 General Public Services 3,291.5 28,179.5 2,804.5 4,129.3 32,987.0 4,807.5 17.1
Recurrent Expenditure 2,719.1 25,610.0 2,583.8 3,942.9 28,059.3 2,449.3 9.6
Capital Expenditure 572.4 2,569.5 220.8 186.4 4,927.6 2,358.2 91.8
702 Defence 4,020.2 53,573.0 5,574.7 8,713.8 68,573.1 15,000.1 28.0
Capital Expenditure 341.9 3,194.0 359.1 956.5 4,426.1 1,232.1 38.6
703 Public Order and Safety 5,114.6 47,559.9 3,916.2 4,966.0 43,653.9 -3,906.0 -8.2
Recurrent Expenditure 3,961.7 43,851.6 3,876.3 4,795.3 43,232.5 -619.1 -1.4
Capital Expenditure 1,152.8 3,708.4 39.9 170.7 421.4 -3,286.9 -88.6
704 Economic Affairs 6,893.3 46,811.1 3,998.2 5,319.4 48,023.3 1,212.3 2.6
Capital Expenditure 4,615.9 26,247.4 2,161.1 2,721.4 26,338.3 90.9 0.3
705 Environmental Protection 9.6 112.4 10.0 12.1 138.9 26.5 23.6
Recurrent Expenditure 9.6 110.6 10.0 8.0 101.3 -9.3 -8.4
Capital Expenditure 0.0 1.7 0.0 4.0 37.6 35.8 2063.3
706 Housing and Communal Ammenities 260.2 1,090.9 97.6 122.0 828.0 -262.9 -24.1
Recurrent Expenditure 37.6 289.1 21.1 22.2 331.1 42.0 14.5
Capital Expenditure 222.6 801.8 76.5 99.8 496.8 -305.0 -38.0
707 Health 723.3 8,303.7 1,031.7 2,006.3 11,183.3 2,879.7 34.7
Recurrent Expenditure 700.0 8,070.5 1,016.4 1,983.7 10,972.6 2,902.1 36.0
708 Recreation, Culture and Religion 275.9 2,291.1 87.8 106.1 1,353.0 -938.1 -40.9
Recurrent Expenditure 222.4 1,741.6 87.8 106.1 1,216.7 -525.0 -30.1
709 Education 3,967.2 34,314.9 3,232.0 3,996.9 37,259.2 2,944.3 8.6
Capital Expenditure 352.8 1,900.3 196.5 193.3 1,642.2 -258.0 -13.6
710 Social Protection 997.6 10,716.5 1,288.9 2,585.2 18,475.4 7,759.0 72.4
Recurrent Expenditure 988.3 10,613.0 1,288.1 2,584.8 18,468.1 7,855.1 74.0
- 13 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

25 NET ACQUISITION OF NONFINANCIAL ASSETS 7,342.9 39,274.4 3,069.6 4,353.2 38,616.3 -658.1 -1.7
Land and Buildings 7,531.6 24,921.9 1,310.9 1,756.5 17,962.6 -6,959.3 -27.9
251/8 Purchase of Land and Buildings 7,533.2 24,956.7 1,311.3 1,758.5 17,990.9 -6,965.8 -27.9
251 Buildings and Structures 7,523.1 24,427.4 1,296.3 1,746.0 17,426.7 -7,000.7 -28.7
258 Land 10.1 529.3 14.9 12.4 564.2 34.9 6.6
150 Sale of Land and Buildings -1.6 -34.7 -0.3 -1.9 -28.3 6.4 -18.6
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) 1,287.4 5,502.4 331.5 275.4 4,554.7 -947.8 -17.2
257 Valuables 0.0 0.0 0.0 0.0 0.3 0.3 2620.0
259 Capital Advance Payments -1,476.2 8,848.6 1,427.1 2,321.2 16,098.7 7,250.1 81.9
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 1,581.2 -40,226.6 -33,837.5 9,612.7 8,475.4 48,702.0 -121.1
3 NET ACQUISITION OF FINANCIAL ASSETS 369.0 -20,369.2 -33,274.5 8,795.6 7,219.0 27,588.2 -135.4
Domestic 369.0 -20,369.2 -33,274.5 8,795.6 7,219.0 27,588.2 -135.4
Currency and Deposits -968.0 -18,898.1 -32,296.9 9,327.5 10,110.6 29,008.7 -153.5
311 Treasury Single Account 2,535.4 -12,687.9 -33,945.8 9,007.6 9,689.2 22,377.1 -176.4
313 Donor Accounts -3,500.8 -6,210.4 1,648.9 319.3 419.3 6,629.7 -106.8
314/90 Other Deposit Accounts -2.6 0.3 0.0 0.6 2.1 1.9 710.8
317 Loans 3.3 2,898.0 94.7 131.4 -899.6 -3,797.7 -131.0
319 Other Accounts Receivable 1.2 -104.5 0.0 0.0 899.2 1,003.7 -960.1
Other Assets 1,332.5 -4,264.6 -1,072.3 -663.2 -2,891.2 1,373.5 -32.2
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 1,212.2 -19,857.3 -563.0 817.0 1,256.4 21,113.8 -106.3
Domestic 996.7 -20,853.8 -449.8 785.0 87.5 20,941.3 -100.4
411 Accounts Payable -70.4 2,287.4 -777.8 699.8 300.5 -1,986.9 -86.9
413 Pension Liabilities 24.3 30.1 21.4 6.5 35.9 5.8 19.3
423 Other Payables 0.0 0.0 0.0 0.0 0.1 0.1 11560.2
451 Other Liabilities 1,042.9 -23,171.2 306.6 78.7 -249.0 22,922.2 -98.9
Foreign 215.5 996.4 -113.2 32.0 1,169.0 172.5 17.3
431 Foreign Currency -5.3 -59.7 8.6 -0.8 5.5 65.2 -109.2
181-2 Loans 220.8 1,056.2 -121.8 32.9 1,163.4 107.3 10.2
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 23,970.7 272,984.3 55,878.6 22,342.5 254,253.1 -18,731.3 -6.9
2-25 Expenditures (Recurrent) 18,208.9 193,643.7 18,971.5 27,602.0 223,830.7 30,186.9 15.6
23 Interest 10.4 213.6 60.2 0.0 334.1 120.5 56.4
Net Balance (1-2-25) 5,761.7 79,340.6 36,907.1 -5,259.5 30,422.4 -48,918.2 -61.7
Primary Balance (1-2-25+23) 5,772.1 79,554.2 36,967.4 -5,259.5 30,756.6 -48,797.7 -61.3
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 7,342.9 39,274.4 3,069.6 4,353.2 38,616.3 -658.1 -1.7
Net Lending-Borrowing (1-2) -1,581.2 40,066.2 33,837.5 -9,612.7 -8,193.9 -48,260.1 -120.5
Financing (3+4+5) 1,581.2 -40,066.2 -33,837.5 9,612.7 8,193.9 48,260.1 -120.5
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets 369.0 -20,369.2 -33,274.5 8,795.6 7,219.0 27,588.2 -135.4
4 Net Acquisition of Financial Liabilities 1,212.2 -19,857.3 -563.0 817.0 1,256.4 21,113.8 -106.3
5 RETAINED EARNINGS 0.0 160.4 0.0 0.0 -281.5 -441.9
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 -

1393-Monthly Fiscal Bulletin 11

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1393-Monthly Fiscal Bulletin 11

Enviado por

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Monthly F is cal B ulletin, Month 11, 1393

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

107,040 This section illustrates revenues

AFMIS data extract 14 December 2014

Total YTD operating expenditures

- services were Afs 33.0 billion

10 Largest Operating Budgets YTD expenditure (Afs million)

Ministry of Defence 55,358.4

Ministry of Interior 49,351.5

AFMIS data extract 14 December 2014

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 87%

AFMIS data extract 14 December 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Table 2. Intergrated Core Budget Revenues

GRANTS 17,144.8 180,688.7 47,413.6 13,624.9 166,524.4 -14,164.3 -8.5

Source: FPD using AFMIS data downloaded on the 14 December 2014

Total Economic Governance and Private Sector

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

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) 1,581.2 -40,066.2 -33,837.5 9,612.7 8,193.9 48,260.1 -120.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 160.4 0.0 0.0 -281.5 -441.9

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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