Monthly F is cal B ulletin, Month 6, 1393

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

All tables generated using AFMIS data downloaded on 2 August 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 6 FY 1393 were Afs 7.0 billion compared to Afs 8.5
billion in month 5, while for the YTD 1393, the total domestic revenues were Afs 47.2 billion.
o Total operating grant receipts in month 6 FY 1393 were Afs 10.5 billion, whereas in month 5, it was
only Afs 11.1 billion.
o Total operating expenditures in month 6 FY 1393 were Afs 20.7 billion as compared to Afs 19.6
billion in month 5 , whereas for the YTD, total spending was around Afs 96.2 billion.
o The operating budget balance (including grants) for the YTD 1393 had a deficit of Afs 3.1 billion,
lower as compared to Afs 5.8 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 6, were Afs 8.0 billion compared to Afs 7.9 billion
in month 5, whereas for the YTD 1393, total development expenditures were Afs 34.4 billion.
o The development grants receipts in month 6 were Afs 9.7 billion compared to Afs 5.6 billion
received in previous month of FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 4.3 billion compared to a
deficit of Afs 5.9 billion by end of month 5 FY 1393.
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Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY

107,040 This section illustrates revenues

93,660 received from the Government that
82,510 are used to finance its expenditures
71,360
and deliver Government services.
60,210
These revenues may either be
49,952
domestically raised revenues or donor
47,249
39,694 40,208 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 2 August 2014
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 47.2 billion
1392 YTD 1393 YTD 1393 YTD Target
28.1 against the original target of
Afs 60.2 billion, a shortfall of Afs
23.8 24.2
13.0 billion or 27.5 percent.
Total YTD tax revenues for 1393
16.2 were Afs 24.2 billion, exceeding
13.4
12.4
the actual YTD for 1392, but
11.6
falling behind the YTD target
8.8
7.9
for 1393.
3.5 3.5 Total YTD customs duties for
2.0
1393 were Afs 11.6 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous

AFMIS data extract 2 August 2014

target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD were Afs 7.9 billion in FY 1393,
57.0
lower than both the YTD target
48.7 for 1393 and the YTD actual for
1392.
Donor Grant Developments
30.1 Total YTD operating grants
receipts were Afs 48.7 billion,
where as for the YTD 1392, it
14.8
was Afs 57 billion
Total YTD development grants
receipts were around Afs 30.1
Operating Grants Development Grants
billion compared to Afs 14.8
AFMIS data extract 2 August 2014
billion in the same period in
1392.

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 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
to date for the delivery of Government
Previous year expenditure 186,982
Operating Expenditure
163,609
services. Further information on the
Budget
140,236 breakdown of these expenditures by
116,864 spending type and sectors for the
93,491 96,250 operating and development budgets is
75,597
70,118
55,951
available in Tables 4 to 8.
46,745
38,483
23,373 18,174 Operating Budget
2,438 AFMIS data extract 2 August 2014

Total YTD operating expenditures

Development Budget were Afs 96.2 billion by end of 6th
147,906
month 1393, which is higher than the
Expenditure 135,580
actual for the same period in 1392,
(Afs million) 123,255

110,929 but significantly lower than the YTD

Development Expenditure
Budget (Pre MYR)
98,604 98,377 buget target for 1393.
90,179
Previous year expendiuture
86,278
81,981 Total YTD wage spending was Afs
73,953 73,783
Budget excl. Carry forward
61,627
65,584 70.5 billion by end of 6th month 1393,
57,386
49,302 49,188 compared to Afs 63.1 billion in the
40,990
36,976
32,792 34,401 same period in FY 1392.

24,651 24,594 26,363
16,396 18,398 Expenditures on goods and services
12,325 13,192
8,198
35 2,043
AFMIS data extract 2 August 2014 for the YTD 1393 were Afs 13.4
billion compared to Afs 11.3 billion
for the same period in FY 1392.
Expenditure by Economic Category (Afs billion)
1392 YTD 1393 YTD 1393 Budget
Development Budget

Total YTD development expenditures

were Afs 34.4 billion by end of month
6th month FY 1393, lower than both
85.5 86.9

70.5
63.1 the YTD budget (including carry
58.2
forward) and YTD budget target
(excluding carry forward), however,
16.1
18.3
22.1
higher than the YTD actual for 1392.
11.3 13.4 11.1 12.3 12.7
9.7
1.9 2.7
5.8
Total YTD expenditures on goods and
Wages Goods and services
(operating)
Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(development) (operating) (development) Interest services were Afs 16.1 billion
AFMIS data extract 2 August 2014
compared to 11.1 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 18.3 billion compared to Afs
12.7 billion for the same period FY
1392.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

41%
Presidents Office 823.0
792.0
50% 1393 Current Allocated Budget
Ministry of Finance 1,507.6
1,348.5
1393 YTD Expenditure
Independent Directorate of Local 38%
942.1
Governance 914.3 1392 YTD Expenditure
41%
Ministry of Public Health 1,422.5
1,164.2
6% Budget Execution rates
Ministry of Higher Education 238.8
243.0
46%
Ministry of Foreign Affairs 1,490.5
1,439.9
50%
General Directorate of National Security 5,508.0
4,890.1

Ministry of Defence 27,631.6

24,658.2
41%
Ministry of Education 12,894.1
11,690.2

Ministry of Interior 22,156.0

19,733.3

AFMIS data extract 2 August 2014

10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
36%
Ministry of Mines and Industries 42.2
71.7 1393 YTD Expenditure
226%
Ministry of Transport and Aviation 278.0
1392 YTD Expenditure
308.8
0%
Civil Aviation Administration 0.0
368.8
21%
Ministry of Agriculture 1,522.6 Budget Execution rates
1,347.5
25%
Ministry of Finance 1,131.0
1,065.1
32%
Ministry of Public Health 4,686.4
2,696.3
18%
Ministry of Education 2,514.5
2,380.3
20%
Ministry of Energy and Water 2,036.2
1,409.6
18%
Ministry of Public Works 4,074.0
3,190.5

Ministry of Rural Rehabilitation and 54%

12,287.5
Development 7,607.2

AFMIS data extract 2 August 2014

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TABLES
Table 1. Budget Summary

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

Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 8,304.3 104,984.7 19,583.0 17,567.2 95,987.4 -8997.3 -8.6
1 Domestic Revenues 8,304.3 47,961.3 8,496.8 7,040.9 47,249.0 -712.2 -1.5
1-19 Operating Grants 0.0 57,023.5 11,086.2 10,526.3 48,738.4 -8285.1 -14.5
Operating Expenditures 14,122.7 82,064.2 19,645.9 20,652.4 96,249.9 14185.7 17.3
21 Compensation of Employees 10,478.1 63,119.4 12,613.5 13,203.5 70,457.1 7337.7 11.6
22 Use of Goods and Services 2,222.2 11,261.9 3,736.4 4,085.9 13,403.0 2141.0 19.0
23 Interest 46.2 96.3 0.0 69.2 133.6 37.3 38.7
24 Social Transfers 653.3 5,723.2 2,564.7 1,758.2 9,547.9 3824.6 66.8
25 Gross Acquisition of Nonfinancial Assets 722.9 1,863.2 731.4 1,535.6 2,708.3 845.0 45.4
Operating Budget Balance
Excluding Grants -5,818.5 -34,102.9 -11,149.2 -13,611.6 -49,000.8 -14897.9 43.7
Including Grants -5,818.5 22,920.6 -62.9 -3,085.3 -262.4 -23183.0 -101.1

DEVELOPMENT BUDGET
Development Grants 2,883.1 14,837.3 5,614.4 9,721.3 30,144.2 15306.9 103.2
Development Expenditures 5,644.1 23,845.5 7,964.8 8,038.4 34,401.2 10555.8 44.3
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,350.1 11,114.1 5,602.2 2,382.1 16,058.2 4944.1 44.5
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 2,294.1 12,731.4 2,362.6 5,656.3 18,343.0 5611.7 44.1
Development Budget Balance -2,761.1 -9,008.1 -2,350.3 1,682.9 -4,257.0 4751.1 -52.7

INTEGRATED BUDGET
Revenues 11,187.3 119,822.1 25,197.4 27,288.5 126,131.7 6309.6 5.3
Domestic Revenues 8,304.3 47,961.3 8,496.8 7,040.9 47,249.0 -712.2 -1.5
Grants 2,883.1 71,860.8 16,700.7 20,247.6 78,882.6 7021.8 9.8
Expenditures 19,766.9 105,909.6 27,610.7 28,690.9 130,651.1 24741.5 23.4
Balances
Excluding Grants -11,462.6 -57,948.4 -19,113.9 -21,650.0 -83,402.0 -25453.7 43.9
Including Grants -8,579.5 13,912.5 -2,413.2 -1,402.4 -4,519.4 -18431.9 -132.5

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 11,187.3 119,822.1 25,197.4 27,288.5 126,131.7 6309.6 5.3
2-25 Recurrent Expenditures (excludes code 25) 16,749.9 91,315.0 24,516.7 21,498.9 109,599.8 18284.8 20.0
23 Interest 96.3 96.3 0.0 69.2 133.6 37.3 38.7
Net Balance (1-2-25) -5,562.5 28,507.0 680.7 5,789.6 16,531.9 -11975.2 -42.0
Primary Balance (1-2-25+23) -5,516.4 28,603.4 680.7 5,858.8 16,665.5 -11937.9 -41.7
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 2 August 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
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Jaw - 6 % 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 11,187.3 119,822.1 25,197.4 27,288.5 126,131.7 6,309.6 5.3
1-19 REVENUES excluding grants 8,304.3 47,961.3 8,496.8 7,040.9 47,249.0 60,210.0 78.5 -712.2 -1.5

DOMESTIC REVENUES 8,304.3 47,961.3 8,496.8 7,040.9 47,249.0 60,210.0 78.5 -712.2 -1.5
11 Tax Revenues 3,587.9 23,844.2 3,736.8 3,039.2 24,198.3 28,058.3 86.2 354.1 1.5
111 Fi xed Taxes 1,067.9 5,448.1 1,007.1 854.6 5,250.8 6,213.1 84.5 -197.3 -3.6
112 Income Taxes 1,178.5 7,988.5 1,464.6 1,067.6 8,446.9 8,883.6 95.1 458.4 5.7
113 Property Taxes 25.6 144.3 72.2 68.5 389.2 179.8 216.5 244.9 169.7
114 Sal es Taxes 923.7 8,051.9 933.0 805.4 7,409.6 10,460.7 70.8 -642.3 -8.0
116 Other Taxes 324.9 1,871.9 259.8 243.1 2,701.8 2,017.1 133.9 829.8 44.3
117 Tax Penal ti es and Fi nes 67.2 339.5 0.0 0.0 0.0 304.1 0.0 -339.5 -100.0
12 Customs Duty, Import Taxes 2,540.9 13,388.0 2,125.2 1,900.1 11,594.3 16,233.1 71.4 -1,793.8 -13.4
13 Non Tax Revenue 1,614.2 8,768.2 1,530.7 1,421.6 7,906.7 12,416.9 63.7 -861.4 -9.8
131 Income from Capi tal Property 205.0 383.0 336.8 110.9 849.4 1,492.0 56.9 466.4 121.8
132 Sal es of Goods and Servi ces 339.0 2,633.6 177.4 362.8 1,431.1 4,835.7 29.6 -1,202.6 -45.7
133 Admi ni strati ve Fees 844.7 5,060.5 908.9 778.4 4,838.4 5,398.1 89.6 -222.1 -4.4
134 Royal ti es 41.6 143.9 45.7 27.3 166.0 162.2 102.4 22.2 15.4
135 Non Tax Fi nes and Penal ti es 42.9 241.4 41.9 109.2 334.2 348.2 96.0 92.8 38.5
136 Extracti ve Industry 141.0 305.8 20.0 33.0 287.6 180.7 159.1 -18.2 -6.0
14 Miscellaneous Revenue 280.8 339.5 798.6 362.5 1,637.9 1,602.2 102.2 1,298.4 382.5
17 Social Contributions 280.4 1,621.3 305.5 317.4 1,911.8 1,899.5 100.6 290.5 17.9

GRANTS 2,883.1 71,860.8 16,700.7 20,247.6 78,882.6 7,021.8 8.9

191-2 Forei gn Governments 0.0 57,023.5 11,086.2 10,526.3 48,949.3 -8,074.2 -16.5
193-4 Internati onal Organi sati on 2,883.1 14,837.3 5,614.4 9,721.3 29,933.3 15,096.0 50.4
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 8,303.3 104,958.6 19,566.8 17,563.0 95,910.6 -9,048.0 -9.4
Domesti c Revenues 8,303.3 47,935.1 8,480.6 7,036.6 47,172.2 60,210.0 78.3 -762.9 -1.6
as percentage of total 45.7 45.7 43.3 40.1 49.2
External Grant Support 0.0 57,023.5 11,086.2 10,526.3 48,738.4 -8,285.1 -17.0
as percentage of total 54.3 54.3 56.7 59.9 50.8
Source: FPD usi ng AFMIS data downl oaded on the 2 August 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
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Jaw - 6 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 8,304.3 47,961.3 8,496.8 7,040.9 47,249.0 93,660.0 50.4 -712.2 -1.5

01 Kabul 219.0 1,118.1 249.7 208.8 1,272.6 2,012.9 63.2 154.6 13.8
02 Kapisa 13.8 47.1 16.8 3.0 52.2 95.4 54.7 5.1 10.9
03 Parwan 17.3 75.5 25.1 15.4 96.2 177.7 54.1 20.7 27.4
04 Wardak 9.1 73.9 3.5 13.8 62.5 139.8 44.7 -11.3 -15.3
05 Logar 12.8 46.7 10.3 7.1 85.1 112.9 75.4 38.4 82.3
06 Nangarhar 933.4 5,604.3 967.1 920.5 5,302.7 9,494.0 55.9 -301.6 -5.4
07 Laghman 9.3 53.9 12.0 12.3 62.3 117.5 53.0 8.4 15.6
08 Pangsher 10.2 31.3 4.3 6.1 27.6 61.1 45.2 -3.7 -11.7
09 Baghlan 18.7 100.4 32.8 10.3 115.2 232.0 49.6 14.8 14.7
10 Bamyan 3.4 35.9 5.6 7.7 57.5 83.2 69.2 21.6 60.3
11 Ghazni 41.4 141.5 26.1 29.3 124.1 234.5 52.9 -17.4 -12.3
12 Paktika 13.6 53.5 10.6 14.9 58.8 128.1 45.9 5.3 10.0
13 Paktiya 41.1 364.2 93.4 65.5 463.3 560.9 82.6 99.1 27.2
14 Khost 112.7 469.4 52.5 57.0 326.5 987.1 33.1 -142.9 -30.4
15 Kunar 12.4 56.1 23.1 17.8 82.4 278.4 29.6 26.3 46.8
16 Nuristan 2.2 7.5 -0.2 7.9 14.1 32.6 43.1 6.6 87.8
17 Badakhshan 43.8 118.1 16.5 12.7 99.9 235.4 42.4 -18.2 -15.4
18 Takhar 25.3 116.0 22.3 11.4 117.7 248.4 47.4 1.7 1.4
19 Kunduz 97.3 487.6 84.0 61.8 328.8 1,048.2 31.4 -158.8 -32.6
20 Samangan 8.6 48.6 18.2 4.5 62.2 89.6 69.5 13.6 27.9
21 Balkh 603.8 3,545.1 611.6 490.5 3,130.3 7,778.1 40.2 -414.8 -11.7
22 Saripul 8.0 36.9 11.6 9.1 46.9 71.8 65.3 9.9 26.9
23 Ghor 11.6 41.5 3.5 7.2 37.5 116.1 32.3 -4.0 -9.7
24 Dikondy 5.5 24.5 6.4 4.7 23.6 55.8 42.2 -0.9 -3.6
25 Uruzgan 2.3 19.4 10.5 3.4 20.3 56.1 36.1 0.9 4.6
26 Zabul 5.2 23.4 6.0 7.0 31.8 84.2 37.8 8.4 36.0
27 Kandahar 263.7 1,411.2 263.1 226.5 1,505.3 2,323.0 64.8 94.2 6.7
28 Jawzjan 29.0 109.7 26.4 5.6 80.6 194.7 41.4 -29.1 -26.5
29 Faryab 592.3 2,449.2 416.9 282.9 1,904.4 3,524.8 54.0 -544.8 -22.2
30 Helmand 53.2 236.6 38.7 43.9 230.3 504.1 45.7 -6.3 -2.7
31 Badghis 6.1 32.0 13.4 6.9 42.1 70.8 59.4 10.1 31.4
32 Herat 1,622.2 8,514.3 1,331.8 1,119.8 6,303.7 15,138.6 41.6 -2,210.6 -26.0
33 Farah 158.3 862.5 321.9 191.0 1,292.4 1,626.6 79.5 429.9 49.8
34 Nimroz 557.2 2,573.9 679.0 544.8 3,112.1 4,342.7 71.7 538.2 20.9
90 Central Ministries 2,740.5 19,031.5 3,082.1 2,609.6 20,676.1 41,402.8 49.9 1,644.6 8.6
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 2 August 2014

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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
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 19,766.9 105,909.6 27,610.7 28,690.9 130,651.1 428,378.5 30.5 24,741.5 23.4
Operating Budget 14,122.7 82,064.2 19,645.9 20,652.4 96,249.9 280,472.7 34.3 14,185.7 17.3
Development Budget 5,644.1 23,845.5 7,964.8 8,038.4 34,401.2 147,905.9 23.3 10,555.8 44.3
2* TOTAL NET EXPENDITURES 19,761.7 105,882.6 27,607.4 28,689.0 130,630.3 24,747.7 23.4
Operating Budget 14,117.5 82,037.2 19,642.6 20,650.5 96,229.1 14,191.9 17.3
Development Budget 5,644.1 23,845.5 7,964.8 8,038.4 34,401.2 10,555.8 44.3

21 Compensation of Employees 10,478.1 63,119.4 12,613.5 13,203.5 70,457.1 155,837.6 45.2 7,337.7 11.6
Operating Budget 10,478.1 63,119.4 12,613.5 13,203.5 70,457.1 155,837.6 45.2 7,337.7 11.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 5,572.3 22,376.0 9,338.5 6,468.0 29,461.2 143,621.3 20.5 7,085.1 31.7
Operating Budget 2,222.2 11,261.9 3,736.4 4,085.9 13,403.0 85,459.2 15.7 2,141.0 19.0
Development Budget 3,350.1 11,114.1 5,602.2 2,382.1 16,058.2 58,162.1 27.6 4,944.1 44.5
23 Interest 46.2 96.3 0.0 69.2 133.6 2,400.0 5.6 37.3 38.7
Operating Budget 46.2 96.3 0.0 69.2 133.6 2,400.0 5.6 37.3 38.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 653.3 5,723.2 2,564.7 1,758.2 9,547.9 19,700.0 48.5 3,824.6 66.8
Operating Budget 653.3 5,723.2 2,564.7 1,758.2 9,547.9 19,700.0 48.5 3,824.6 66.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 3,017.0 14,594.6 3,094.0 7,192.0 21,051.3 99,261.0 21.2 6,456.7 44.2
Operating Budget 722.9 1,863.2 731.4 1,535.6 2,708.3 12,318.1 22.0 845.0 45.4
Development Budget 2,294.1 12,731.4 2,362.6 5,656.3 18,343.0 86,942.9 21.1 5,611.7 44.1
25* Net Acquisition of Nonfinancial Assets 3,011.8 14,567.6 3,090.7 7,190.0 42,061.0 27,493.4 188.7
Operating Budget 717.7 1,836.2 728.1 1,533.7 2,687.5 851.2 46.4
Development Budget 2,294.1 12,731.4 2,362.6 5,656.3 39,373.5 26,642.1 209.3

Memo RECURRENT EXPENDITURES (excludes 25) 16,749.9 91,315.0 24,516.7 21,498.9 109,599.8 18,284.8 20.0
Operating Budget 13,399.8 80,200.9 18,914.5 19,116.8 93,541.6 13,340.7 16.6
Development Budget 3,350.1 11,114.1 5,602.2 2,382.1 16,058.2 4,944.1 44.5
Source: FPD using AFMIS data downloaded on the 2 August 2014

* 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
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 14,122.7 82,064.2 19,645.9 20,652.4 96,249.9 280,472.7 34.3 14,185.7 17.3
2* TOTAL NET EXPENDITURES 14,117.5 82,037.2 19,642.6 20,650.5 96,229.1 14,191.9 17.3

21 Compensation of Employees 10,478.1 63,119.4 12,613.5 13,203.5 70,457.1 155,837.6 45.2 7,337.7 11.6
of which operating budget 10,478.1 63,119.4 12,613.5 13,203.5 70,457.1 7,337.7 11.6
211-3 Wages and Salaries 10,175.3 62,297.1 12,511.7 13,091.4 69,943.9 7,646.8 12.3
214-5 Social Benefits 302.8 822.3 101.8 112.1 513.2 -309.1 -37.6
214 Social Benefits - in Cash 302.8 822.3 101.8 112.1 513.2 -309.1 -37.6
219 Return of Salaries -21.4 -121.4 -19.1 -29.3 -128.6 -7.2 5.9
22 Use of Goods and Services 2,222.2 11,261.9 3,736.4 4,085.9 13,403.0 85,459.2 15.7 2,141.0 19.0
of which operating budget 2,222.2 11,261.9 3,736.4 4,085.9 13,403.0 2,141.0 19.0
221 Travel 127.8 769.4 141.9 143.3 824.7 55.3 7.2
222 Communications 345.1 1,020.4 328.6 427.8 1,338.5 318.1 31.2
223 Contracted Services 69.6 525.7 60.4 258.3 574.8 49.1 9.3
224 Repairs and Maintenance 546.1 2,181.0 1,722.6 893.9 3,614.2 1,433.2 65.7
225 Utilities 202.0 1,012.7 583.1 493.8 1,600.1 587.4 58.0
226 Fuel 360.4 2,042.2 394.5 387.0 2,099.9 57.7 2.8
227-9 Other Use of Goods and Services 571.2 3,710.6 505.3 1,481.8 3,350.9 -359.7 -9.7

23 Interest 46.2 96.3 0.0 69.2 133.6 2,400.0 5.6 37.3 38.7

24 Social Transfers 653.3 5,723.2 2,564.7 1,758.2 9,547.9 19,700.0 48.5 3,824.6 66.8
242 Subsidies 0.0 250.0 0.0 0.0 450.0 200.0 80.0
243-6 Grants to Government Units & Other organisations 11.9 97.9 20.8 179.7 213.6 115.6 118.1
247 Social Security 641.0 5,274.7 2,454.0 1,578.5 8,794.3 3,519.6 66.7
248-9 Other Social Transfers 0.5 100.6 90.0 0.1 90.1 -10.6 -10.5

25 Gross Acquisition of Nonfinancial Assets 722.9 1,863.2 731.4 1,535.6 2,708.3 12,318.1 22.0 845.0 45.4
of which operating budget 722.9 1,863.2 731.4 1,535.6 2,708.3 845.0 45.4
25* Net Acquisition of Nonfinancial Assets 717.7 1,836.2 728.1 1,533.7 2,687.5 851.2 46.4
150 Sale of Land and Buildings -5.2 -27.0 -3.3 -1.9 -20.8 6.2 -22.9
251 Buildings and Structures 381.1 793.5 244.1 1,397.1 1,699.5 906.0 114.2
252 Machinery / Equipment (>50,000) 256.6 957.1 331.6 119.8 537.8 -419.2 -43.8
257 Valuables 0.0 0.7 0.0 0.3 0.3 -0.4 -56.9
258 Land 85.2 109.3 14.4 17.0 327.5 218.2 199.7
259 Capital Advance Payments 0.0 2.6 141.3 1.4 143.1 140.5 5318.3

Memo RECURRENT EXPENDITURES (excludes 25) 13,399.8 80,200.9 18,914.5 19,116.8 93,541.6 13,340.7 16.6

Source: FPD using AFMIS data downloaded on the 2 August 2014

* 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
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 19,735.8 108,638.6 27,405.2 28,297.2 132,638.1 428,249.1 428,378.5 31.0% 23,999.5 22.1
Operating Budget 14,117.9 82,350.3 19,525.9 20,513.4 95,965.3 280,343.2 280,472.7 34.2% 13,615.1 16.5
Development Budget 5,617.8 26,288.4 7,879.3 7,783.8 36,672.8 147,905.9 147,905.9 24.8% 10,384.4 39.5
Security 8,518.3 51,425.0 11,697.7 12,761.9 58,375.8 185,451.0 194,435.1 30.0% 6,950.8 13.5
Operating Budget 8,464.5 51,274.4 11,623.0 12,493.0 57,399.4 176,023.9 185,008.0 31.0% 6,125.0 11.9
Development Budget 53.9 150.6 74.7 268.9 976.5 9,427.1 9,427.1 10.4% 825.8 548.3

Total Governance, Rule of Law and Human Rights 956.8 5,702.3 1,338.1 1,243.9 7,169.4 17,899.9 19,074.3 37.6% 1,467.1 25.7
Operating Budget 852.0 5,105.5 1,243.1 1,158.1 6,608.0 13,228.8 14,403.1 45.9% 1,502.4 29.4
Development Budget 104.8 596.8 95.1 85.7 561.4 4,671.1 4,671.1 12.0% -35.3 -5.9

Total Infrastructure and Natural Resources 1,865.6 8,582.7 2,025.2 2,523.5 11,396.2 55,927.7 58,156.7 19.6% 2,813.5 32.8
Operating Budget 386.0 1,992.5 443.2 1,282.2 2,858.7 3,232.1 5,461.0 52.3% 866.2 43.5
Development Budget 1,479.6 6,590.2 1,582.0 1,241.3 8,537.5 52,695.7 52,695.7 16.2% 1,947.4 29.5
Total Education 3,813.3 16,234.6 3,497.1 3,760.3 18,048.3 54,515.4 55,856.4 32.3% 1,813.6 11.2
Operating Budget 2,752.6 12,187.8 2,809.5 3,107.2 13,303.2 35,633.9 36,974.8 36.0% 1,115.4 9.2
Development Budget 1,060.7 4,046.8 687.6 653.0 4,745.1 18,881.5 18,881.5 25.1% 698.3 17.3
Total Health 1,179.2 3,860.5 3,436.7 775.8 6,109.0 17,186.9 18,173.7 33.6% 2,248.5 58.2
Operating Budget 215.8 1,164.2 318.8 237.9 1,422.5 2,525.2 3,512.1 40.5% 258.3 22.2
Development Budget 963.4 2,696.3 3,117.9 537.9 4,686.4 14,661.7 14,661.7 32.0% 1,990.2 73.8

Total Agriculture and Rural Development 1,440.3 10,260.5 1,802.8 4,879.2 15,133.1 33,039.7 33,127.8 45.7% 4,872.6 47.5
Operating Budget 147.3 1,037.3 154.5 114.8 845.5 1,961.0 2,049.2 41.3% -191.8 -18.5
Development Budget 1,293.0 9,223.2 1,648.3 4,764.5 14,287.7 31,078.7 31,078.7 46.0% 5,064.5 54.9
Total Social Protection 957.8 6,571.6 2,703.2 1,824.3 10,017.5 3,729.3 18,654.9 53.7% 3,446.0 52.4
Operating Budget 845.6 6,273.1 2,669.6 1,786.2 9,873.4 2,512.8 17,438.4 56.6% 3,600.4 57.4
Development Budget 112.2 298.5 33.7 38.1 144.1 1,216.5 1,216.5 11.8% -154.4 -51.7

Total Economic Governance and Private Sector

Development 1,001.3 5,981.5 898.4 523.9 6,364.4 8,985.1 10,408.2 61.1% 382.9 6.4
Operating Budget 451.0 3,312.3 258.3 329.5 3,650.2 2,749.2 4,172.2 87.5% 337.9 10.2
Development Budget 550.3 2,669.2 640.1 194.3 2,714.2 6,236.0 6,236.0 43.5% 45.0 1.7
Total Unclassified 3.1 19.9 6.0 4.4 24.3 51,514.0 761.7 N/A 4.4 22.1
Operating Budget 3.1 3.1 6.0 4.4 4.4 42,476.4 68.1 6808.2% 1.3 42.3
Development Budget 0.0 16.8 0.0 0.0 19.9 9,037.6 693.6 2.9% 3.1 18.3
Source: FPD using AFMIS data downloaded on the 2 August 2014

* 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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 3,412.5 19,810.3 3,195 5,507.5 22,338.2 66,824.9 70,998.8 31.5 2,528.0 12.8
Operating Budget 3,388.1 19,733.3 3,137 5,410.5 22,156.0 62,037.5 66,211.4 33.5 2,422.7 12.3
Development Budget 24.4 76.9 57.9 96.9 182.2 4,787.4 4,787.4 3.8 105.3 136.9
Ministry of Defence 4,749.9 24,660.5 7,690.2 6,041.4 27,792.4 101,676.0 106,470.8 26.1 3,131.9 12.7
Operating Budget 4,749.9 24,658.2 7,690.2 5,880.5 27,631.6 98,570.5 103,365.3 26.7 2,973.4 12.1
Development Budget 0.0 2.3 0.0 160.9 160.9 3,105.4 3,105.4 5.2 158.6 6961.6
Ministry of Foreign Affairs 134.4 1,468.3 566.5 194.4 2,090.1 4,446.7 4,500.7 46.4 621.8 42.4
Operating Budget 133.8 1,439.9 565.0 192.6 1,490.5 3,200.0 3,254.0 45.8 50.7 3.5
Development Budget 0.6 28.4 1.5 1.8 599.5 1,246.7 1,246.7 48.1 571.2 2012.3
Presidential Protective Service 86.7 566.6 231.1 72.1 622.4 1,083.9 1,245.3 50.0 55.8 9.8
Operating Budget 83.3 552.9 231.1 72.1 613.2 944.5 1,105.8 55.5 60.4 10.9
Development Budget 3.4 13.8 0.0 0.0 9.2 139.5 139.5 6.6 -4.6 -33.3
General Directorate of National Security 134.8 4,919.4 15.3 946.6 5,532.7 11,419.5 11,219.5 49.3 613.3 12.5
Operating Budget 109.4 4,890.1 0.0 937.2 5,508.0 11,271.4 11,071.4 49.7 617.9 12.6
Development Budget 25.4 29.3 15.3 9.3 24.7 148.1 148.1 16.7 -4.6 -15.7
Total Security 8,518.3 51,425.0 11,697.7 12,761.9 58,375.8 185,451.0 194,435.1 30.0 6,950.8 13.5
Operating Budget 8,464.5 51,274.4 11,623.0 12,493.0 57,399.4 176,023.9 185,008.0 31.0 6,125.0 11.9
Development Budget 53.9 150.6 74.7 268.9 976.5 9,427.1 9,427.1 10.4 825.8 548.3
Presidents Office 139.5 837.3 151.1 151.0 891.5 2,097.6 2,345.1 38.0 54.2 6.5
Operating Budget 134.0 792.0 137.6 151.0 823.0 1,783.5 2,031.0 40.5 31.0 3.9
Development Budget 5.5 45.3 13.5 0.0 68.5 314.1 314.1 21.8 23.2 51.3
National Assembly Meshanro Jirga 35.2 277.3 47.3 41.1 273.1 588.8 616.3 44.3 -4.2 -1.5
Operating Budget 35.2 237.9 47.3 41.1 273.1 518.8 546.4 50.0 35.2 14.8
Development Budget 0.0 39.5 0.0 0.0 0.0 69.9 69.9 0.0 -39.5 -100.0
National Assembly Wolesi Jirga 116.4 634.3 123.7 48.8 648.1 1,293.7 1,371.6 47.3 13.8 2.2
Operating Budget 116.4 634.3 123.7 48.8 648.1 1,252.0 1,329.9 48.7 13.8 2.2
Development Budget 0.0 0.0 0.0 0.0 0.0 41.7 41.7 0.0 0.0 N/A
Supreme Court 52.9 687.9 308.4 237.4 1,598.2 3,321.7 3,321.8 48.1 910.3 132.3
Operating Budget 32.6 635.6 300.4 234.7 1,557.2 3,000.9 3,001.0 51.9 921.6 145.0
Development Budget 20.3 52.3 8.0 2.7 41.0 320.7 320.7 12.8 -11.3 -21.7
Ministry of Justice 51.4 266.5 60.5 57.7 287.4 1,100.4 1,116.4 25.7 20.9 7.8
Operating Budget 49.6 254.3 55.3 56.5 259.6 601.2 617.2 42.1 5.3 2.1
Development Budget 1.9 12.2 5.1 1.2 27.8 499.2 499.2 5.6 15.6 127.8
Administrative Affairs 72.8 668.1 194.3 304.3 1,110.7 939.2 1,643.6 67.6 442.6 66.2
Operating Budget 72.8 654.8 194.3 266.1 996.2 750.0 1,454.5 68.5 341.4 52.1
Development Budget 0.0 13.3 0.0 38.2 114.5 189.2 189.2 60.5 101.2 758.2
Ministry of State and Parliamentart Affairs 9.4 51.4 8.5 7.6 44.2 117.0 134.9 32.8 -7.2 -14.0
Operating Budget 9.4 51.4 8.5 7.0 43.6 79.2 97.1 44.9 -7.8 -15.1
Development Budget 0.0 0.0 0.0 0.6 0.6 37.8 37.8 1.5 0.6 N/A
Ministry of Haj and Religious Affairs 46.7 263.2 59.1 48.9 310.3 1,093.8 1,115.8 27.8 47.2 17.9
Operating Budget 39.9 233.0 58.3 46.6 267.2 789.9 811.9 32.9 34.2 14.7
Development Budget 6.8 30.1 0.8 2.3 43.1 303.9 303.9 14.2 13.0 43.1
Attorney General 76.3 462.0 110.7 103.1 553.7 1,430.3 1,435.8 38.6 91.7 19.9
Operating Budget 75.1 452.1 107.6 92.2 525.7 1,163.9 1,169.4 45.0 73.7 16.3
Development Budget 1.2 9.9 3.1 10.9 28.0 266.4 266.4 10.5 18.1 182.8
Election Commission 10.6 50.9 11.7 9.4 52.5 523.5 564.0 9.3 1.6 3.2
Operating Budget 8.4 45.9 11.7 9.4 52.5 153.5 194.0 27.1 6.6 14.3
Development Budget 2.2 4.9 0.0 0.0 0.0 370.1 370.1 0.0 -4.9 -100.0
IARCSC 51.8 296.5 58.5 44.3 242.7 336.2 348.5 69.6 -53.8 -18.2
Operating Budget 24.7 139.7 28.5 31.3 154.6 336.2 348.5 44.4 14.9 10.7
Development Budget 27.0 156.8 30.1 13.1 88.1 0.0 0.0 N/A -68.7 -43.8
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 9.9 82.3 12.1 10.0 93.1 307.9 308.7 30.2 10.8 13.2
Operating Budget 9.9 60.2 12.1 10.0 64.8 156.7 157.5 41.2 4.6 7.6
Development Budget 0.0 22.1 0.0 0.0 28.3 151.2 151.2 18.7 6.2 28.3
Independent Directorate of Local Governance 283.9 1,124.6 192.2 180.1 1,063.7 4,410.1 4,453.7 23.9 -60.9 -5.4
Operating Budget 244.0 914.3 157.7 163.3 942.1 2,431.7 2,475.3 38.1 27.9 3.0
Development Budget 39.9 210.4 34.5 16.8 121.6 1,978.4 1,978.4 6.1 -88.8 -42.2
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
Operating Budget 0.0 0.0 0.0 0.0 0.0 100.0 100.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 75.4 75.4 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 97.2 53.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 44.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 53.2 53.2 0.0 0.0 N/A
Total Governance, Rule of Law and Human Rights 956.8 5,702.3 1,338.1 1,243.9 7,169.4 17,899.9 19,074.3 37.6 1,467.1 25.7
Operating Budget 852.0 5,105.5 1,243.1 1,158.1 6,608.0 13,228.8 14,403.1 45.9 1,502.4 29.4

- 10 -
Source: FPD using AFMIS data downloaded on the 2 August 2014
(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)

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Works 913.2 4,113.4 867.5 1,547.5 5,919.2 23,570.0 26,052.5 22.7 1,805.8 43.9
Operating Budget 185.4 922.9 232.0 1,086.4 1,845.2 529.7 3,012.1 61.3 922.3 99.9
Development Budget 727.8 3,190.5 635.5 461.1 4,074.0 23,040.4 23,040.4 17.7 883.5 27.7
Ministry of Transport and Aviation 116.5 529.1 115.3 99.0 397.1 401.2 406.2 97.8 -131.9 -24.9
Operating Budget 34.4 220.3 27.0 23.7 119.2 278.0 283.0 42.1 -101.1 -45.9
Development Budget 82.1 308.8 88.3 75.2 278.0 123.2 123.2 225.6 -30.8 -10.0
Ministry of Communication 61.3 434.1 70.8 56.7 290.8 2,811.4 2,814.4 10.3 -143.3 -33.0
Operating Budget 41.8 214.5 51.0 38.2 215.1 473.0 476.0 45.2 0.6 0.3
Development Budget 19.5 219.6 19.9 18.5 75.7 2,338.4 2,338.4 3.2 -143.9 -65.5
Ministry of Energy and Water 385.6 1,628.4 577.1 458.0 2,277.2 10,969.3 11,009.6 20.7 648.8 39.8
Operating Budget 42.3 218.8 46.1 46.1 241.0 530.0 570.3 42.3 22.1 10.1
Development Budget 343.4 1,409.6 531.0 411.9 2,036.2 10,439.3 10,439.3 19.5 626.6 44.5
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
Development Budget 0.0 0.0 0.0 0.0 0.0 795.3 795.3 0.0 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
Operating Budget 0.0 0.0 0.0 0.0 0.0 366.0 0.0 N/A 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 41.9 368.8 199.7 78.4 1,044.8 7,266.1 7,266.1 14.4 676.1 183.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 41.9 368.8 199.7 78.4 1,044.8 7,266.1 7,266.1 14.4 676.1 183.3
Ministry of Urban Development 41.7 407.0 43.1 85.9 236.1 1,433.5 1,449.4 16.3 -171.0 -42.0
Operating Budget 21.5 100.3 21.2 21.6 109.4 250.0 265.9 41.1 9.1 9.1
Development Budget 20.2 306.8 21.9 64.3 126.7 1,183.5 1,183.5 10.7 -180.1 -58.7
Independent Board of new Kabul 14.5 71.7 5.6 0.6 42.2 118.8 118.8 35.5 -29.5 -41.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 14.5 71.7 5.6 0.6 42.2 118.8 118.8 35.5 -29.5 -41.2
Ministry of Mines and Industries 208.5 685.6 75.9 54.3 515.8 2,331.7 2,376.9 21.7 -169.9 -24.8
Operating Budget 38.3 232.4 38.0 40.4 247.0 495.0 540.1 45.7 14.6 6.3
Development Budget 170.1 453.2 37.9 13.9 268.7 1,836.7 1,836.7 14.6 -184.5 -40.7
Geodesy and Cartography Office 9.4 60.4 11.5 9.7 54.4 138.0 141.1 38.6 -5.9 -9.8
Operating Budget 8.8 59.2 11.5 9.7 54.4 132.0 135.0 40.3 -4.7 -8.0
Development Budget 0.6 1.2 0.0 0.0 0.0 6.1 6.1 0.0 -1.2 -100.0
Directorate of Environment 11.0 80.3 14.1 15.4 83.8 152.3 152.3 55.1 3.5 4.4
Operating Budget 11.0 11.0 14.1 15.4 15.4 60.0 60.0 25.7 4.4 40.3
Development Budget 0.0 69.3 0.0 0.0 68.4 92.3 92.3 74.2 -0.9 -1.3
Afghanistan High Atomic Energy Commission 2.6 13.1 2.4 0.8 11.9 39.5 39.5 30.2 -1.1 -8.8
Operating Budget 2.6 13.1 2.4 0.8 11.9 39.5 39.5 30.2 -1.1 -8.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 59.4 190.7 42.2 117.3 522.8 3,574.0 3,574.0 14.6 332.1 174.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 59.4 190.7 42.2 117.3 522.8 3,495.0 3,495.0 15.0 332.1 174.1
Total Infrastructure and Natural Resources 1,865.6 8,582.7 2,025.2 2,523.5 11,396.2 55,927.7 58,156.7 19.6 2,813.5 32.8
Operating Budget 386.0 1,992.5 443.2 1,282.2 2,858.7 3,232.1 5,461.0 52.3 866.2 43.5
Development Budget 1,479.6 6,590.2 1,582.0 1,241.3 8,537.5 52,695.7 52,695.7 16.2 1,947.4 29.5
Ministry of Education 3,283.6 14,070.5 3,059.7 3,309.2 15,408.6 44,257.8 45,461.9 33.9 1,338.2 9.5
Operating Budget 2,395.8 11,690.2 2,468.2 2,806.5 12,894.1 30,390.0 31,594.1 40.8 1,203.9 10.3
Development Budget 887.8 2,380.3 591.5 502.6 2,514.5 13,867.8 13,867.8 18.1 134.2 0.1
Ministry of Higher Education 370.8 1,517.7 330.5 381.9 2,235.0 8,099.0 8,130.0 27.5 717.3 47.3
Operating Budget 243.0 243.0 265.3 238.8 238.8 4,000.0 4,031.0 5.9 -4.2 -1.7
Development Budget 127.7 1,274.6 65.3 143.1 1,996.2 4,099.0 4,099.0 48.7 721.5 56.6
Ministry of Information and Culture 95.7 417.8 64.0 38.1 240.8 665.1 684.0 35.2 -177.0 -42.4
Operating Budget 69.9 69.9 45.6 31.3 31.3 464.3 483.2 6.5 -38.5 -55.1
Development Budget 25.8 347.9 18.4 6.7 209.5 200.8 200.8 104.3 -138.4 -39.8
Science Academy 21.7 104.4 14.6 16.9 83.0 190.9 196.3 42.3 -21.4 -20.5
Operating Budget 21.6 94.7 14.5 16.4 81.7 170.6 176.0 46.4 -13.0 -13.8
Development Budget 0.1 9.6 0.1 0.6 1.3 20.4 20.4 6.4 -8.3 -86.4
Cricket Board 0.0 0.0 0.0 0.0 0.0 84.0 84.0 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
Development Budget 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
Operating Budget 0.0 0.0 0.0 0.0 0.0 38.0 38.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 56.0 56.0 0.0 0.0 N/A
General Directorate of Radio & Television 0.0 0.0 0.0 0.0 0.0 531.8 608.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 343.0 419.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 188.8 188.8 0.0 0.0 N/A
National Olympic Committee 41.6 124.4 28.3 14.2 80.9 592.9 598.0 13.5 -43.5 -35.0
Operating Budget 22.3 90.0 15.9 14.2 57.3 228.0 233.2 24.6 -32.7 -36.4
Development Budget 19.3 34.4 12.3 0.0 23.6 364.9 364.9 6.5 -10.8 -31.3
Total Education 3,813.3 16,234.6 3,497.1 3,760.3 18,048.3 54,515.4 55,856.4 32.3 1,813.6 11.2
Operating Budget 2,752.6 12,187.8 2,809.5 3,107.2 13,303.2 35,633.9 36,974.8 36.0 1,115.4 9.2
Development Budget 1,060.7 4,046.8 687.6 653.0 4,745.1 18,881.5 18,881.5 25.1 698.3 17.3
Ministry of Agriculture 297.1 2,076.0 330.0 344.2 2,066.3 8,383.4 8,457.5 24.4 -9.7 -0.5
Operating Budget 89.9 728.5 94.4 67.4 543.7 1,046.0 1,120.0 48.5 -184.8 -25.4

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 Operating Budget 12.8 71.2 14.3 6.8 72.9 155.0 156.8 46.5 1.7 2.4
Development Budget 93.7 268.5 145.3 44.8 477.5 909.1 909.1 52.5 209.0 77.8
Ministry of Rural Rehabilitation and Development 1,036.7 7,844.7 1,313.2 4,483.5 12,516.3 23,244.9 23,257.2 53.8 4,671.6 59.6
Operating Budget 44.6 237.5 45.8 40.6 228.8 510.0 522.3 43.8 -8.7 -3.7
Development Budget 992.1 7,607.2 1,267.4 4,442.9 12,287.5 22,734.9 22,734.9 54.0 4,680.3 61.5
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 250.0 250.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 97.2 97.2 0.0 0.0 N/A
Total Agriculture and Rural Development 1,440.3 10,260.5 1,802.8 4,879.2 15,133.1 33,039.7 33,127.8 45.7 4,872.6 47.5
Operating Budget 147.3 1037.3 154.5 114.8 845.5 1961.0 2049.2 41.3 -191.8 -18.5
Development Budget 1293.0 9223.2 1648.3 4764.5 14287.7 31078.7 31078.7 46.0 5,064.5 54.9
Source: FPD using AFMIS data downloaded on the 2 August 2014
(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)

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Health 1,179.2 3,860.5 3,436.7 775.8 6,109.0 17,186.9 18,173.7 33.6 2,248.5 58.2
Operating Budget 215.8 1,164.2 318.8 237.9 1,422.5 2,525.2 3,512.1 40.5 258.3 22.2
Development Budget 963.4 2,696.3 3,117.9 537.9 4,686.4 14,661.7 14,661.7 32.0 1,990.2 73.8
Total Health 1,179.2 3,860.5 3,436.7 775.8 6,109.0 17,186.9 18,173.7 33.6 2,248.5 58.2
Operating Budget 215.8 1,164.2 318.8 237.9 1,422.5 2,525.2 3,512.1 40.5 258.3 22.2
Development Budget 963.4 2,696.3 3,117.9 537.9 4,686.4 14,661.7 14,661.7 32.0 1,990.2 73.8
Ministry of Frontiers and Tribal Affairs 54.9 158.1 40.1 42.5 184.0 562.7 586.6 31.4 25.9 16.4
Operating Budget 39.8 140.1 40.1 42.5 174.9 425.3 449.2 38.9 34.8 24.8
Development Budget 15.0 18.0 0.0 0.0 9.1 137.4 137.4 6.6 -8.9 -49.4
Ministry of Martyrs, Disabled and Social Affairs 856.4 6,108.6 2,612.7 1,740.4 9,590.9 2,382.5 17,160.2 55.9 3,482.3 57.0
Operating Budget 767.2 5,872.2 2,579.2 1,703.4 9,461.2 1,536.6 16,314.2 58.0 3,589.0 61.1
Development Budget 89.2 236.4 33.5 37.0 129.7 846.0 846.0 15.3 -106.7 -45.1
Ministry of Refugees and Repatriates 15.4 137.4 21.8 17.2 104.1 331.8 451.0 23.1 -33.3 -24.2
Operating Budget 15.4 131.3 21.8 17.2 100.1 209.1 328.4 30.5 -31.2 -23.7
Development Budget 0.0 6.1 0.0 0.0 4.0 122.6 122.6 3.2 -2.1 -34.9
Ministry of Women Affairs 14.7 95.0 17.2 14.4 81.3 236.0 236.7 34.3 -13.7 -14.5
Operating Budget 12.7 79.8 16.9 13.3 80.0 187.0 187.7 42.6 0.2 0.2
Development Budget 2.0 15.2 0.2 1.1 1.3 49.0 49.0 2.7 -13.9 -91.4
Office of Disaster Preparedness 7.2 34.8 7.6 6.2 34.4 125.9 128.2 26.9 -0.4 -1.1
Operating Budget 7.2 31.0 7.6 6.2 34.4 95.5 97.7 35.2 3.4 11.1
Development Budget 0.0 3.8 0.0 0.0 0.0 30.5 30.5 0.0 -3.8 -100.0
Directorate of Kochis 9.2 37.6 3.9 3.8 22.8 90.4 92.2 24.8 -14.8 -39.3
Operating Budget 3.3 18.7 3.9 3.8 22.8 59.2 61.1 37.4 4.2 22.3
Development Budget 5.9 19.0 0.0 0.0 0.0 31.1 31.1 0.0 -19.0 -100.0
Total Social Protection 957.8 6,571.6 2,703.2 1,824.3 10,017.5 3,729.3 18,654.9 53.7 3,446.0 52.4
Operating Budget 845.6 6,273.1 2,669.6 1,786.2 9,873.4 2,512.8 17,438.4 56.6 3,600.4 57.4
Development Budget 112.2 298.5 33.7 38.1 144.1 1,216.5 1,216.5 - 154.4 - 51.7
Ministry of Finance 872.1 2,413.6 734.2 403.6 2,638.6 6,421.6 7,615.1 34.6 225.0 9.3
Operating Budget 390.0 1,348.5 173.2 256.8 1,507.6 1,847.0 3,040.5 49.6 159.1 11.8
Development Budget 482.1 1,065.1 561.0 146.8 1,131.0 4,574.6 4,574.6 24.7 65.9 6.2
Ministry of Commerce 32.4 248.6 61.2 42.6 273.0 754.4 967.7 28.2 24.4 9.8
Operating Budget 25.4 173.9 46.8 29.5 176.5 390.0 603.3 29.3 2.6 1.5
Development Budget 7.0 74.7 14.4 13.2 96.5 364.4 364.4 26.5 21.8 29.3
Ministry of Economy 35.1 138.2 40.7 45.7 77.6 608.9 610.0 12.7 -60.6 -43.9
Operating Budget 14.7 59.9 17.6 20.8 63.6 259.0 260.1 24.5 3.8 6.3
Development Budget 20.4 78.4 23.1 24.9 14.0 349.9 349.9 4.0 -64.4 -82.2
Control and Audit Office 43.7 0.0 48.1 18.2 0.0 721.0 735.0 0.0 0.0 N/A
Operating Budget 9.8 0.0 7.5 11.4 0.0 110.7 124.7 0.0 0.0 N/A
Development Budget 33.9 0.0 40.5 6.8 0.0 610.3 610.3 0.0 0.0 N/A
Central Statistics Office 18.0 3,181.1 14.2 13.8 3,375.2 433.4 434.5 776.7 194.1 6.1
Operating Budget 11.2 1,730.1 13.2 11.1 1,902.5 142.5 143.6 1,324.8 172.4 10.0
Development Budget 6.8 1,451.0 1.0 2.7 1,472.7 290.9 290.9 506.2 21.7 1.5
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
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 45.8 45.8 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 1,001.3 5,981.5 898.4 523.9 6,364.4 8,985.1 10,408.2 61.1 382.9 6.4
Operating Budget 451.0 3,312.3 258.3 329.5 3,650.2 2,749.2 4,172.2 87.5 337.9 10.2
Development Budget 550.3 2,669.2 640.1 194.3 2,714.2 6,236.0 6,236.0 43.5 45.0 1.7
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 532.3 532.3 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
Development Budget 0.0 0.0 0.0 0.0 0.0 532.3 532.3 0.0 0.0 N/A
Afghanistan National Standard Authority 3.1 19.9 6.0 4.4 24.3 226.4 229.4 10.6 4.4 22.1
Operating Budget 3.1 3.1 6.0 4.4 4.4 65.1 68.1 6.5 1.3 42.3
Development Budget 0.0 16.8 0.0 0.0 19.9 161.3 161.3 12.3 3.1 18.3
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 19,761.7 105,882.6 27,607.4 28,689.0 130,630.3 24,747.7 23.4

150 Sale of Land and Buildings 5.2 27.0 3.3 1.9 20.8 -6.2 -22.9

2+150 TOTAL GROSS EXPENDITURE 19,766.9 105,909.6 27,610.7 28,690.9 130,651.1 24,741.5 23.4
RECURRENT EXPENDITURE 16,749.9 91,315.0 24,516.7 21,498.9 109,599.8 18,284.8 20.0
CAPITAL EXPENDITURE 3,017.0 14,594.6 3,094.0 7,192.0 21,051.3 6,456.7 44.2

701 General Public Services 2,651.6 12,791.3 2,983.3 3,166.8 14,924.4 2,133.2 16.7
Recurrent Expenditure 2,216.4 11,924.7 2,506.9 2,972.4 12,609.2 684.5 5.7
Capital Expenditure 435.3 866.6 476.4 194.4 2,315.3 1,448.7 167.2
702 Defence 4,057.1 25,111.3 7,957.1 7,080.7 34,084.7 8,973.3 35.7
Recurrent Expenditure 3,590.7 23,815.6 7,278.1 6,424.2 32,605.0 8,789.4 36.9
Capital Expenditure 466.4 1,295.8 679.0 656.5 1,479.7 183.9 14.2
703 Public Order and Safety 3,774.6 22,060.4 3,354.5 4,762.3 22,140.9 80.6 0.4
Recurrent Expenditure 3,585.3 21,216.8 3,331.0 4,696.3 22,011.6 794.9 3.7
Capital Expenditure 189.2 843.6 23.5 66.1 129.3 -714.3 -84.7
704 Economic Affairs 3,376.2 19,091.2 3,674.0 7,227.2 25,434.6 6,343.4 33.2
Recurrent Expenditure 1,902.1 9,006.9 1,885.6 1,242.6 9,280.6 273.7 3.0
Capital Expenditure 1,474.2 10,084.3 1,788.4 5,984.6 16,154.0 6069.7 60.2
705 Environmental Protection 9.6 56.4 11.4 8.4 76.0 19.6 34.8
Recurrent Expenditure 9.4 56.1 9.5 8.4 53.2 -2.8 -5.1
Capital Expenditure 0.2 0.3 1.9 0.0 22.8 22.5 7492.1
706 Housing and Communal Ammenities 36.1 392.7 48.4 118.7 339.8 -53.0 -13.5
Recurrent Expenditure 35.8 142.6 42.3 43.7 190.0 47.4 33.2
Capital Expenditure 0.2 250.1 6.1 75.0 149.8 -100.4 -40.1
707 Health 1,196.7 3,934.6 3,444.2 781.3 6,143.0 2,208.4 56.1
Recurrent Expenditure 1,192.9 3,860.5 3,434.8 742.3 6,027.2 2,166.7 56.1
Capital Expenditure 3.8 74.1 9.4 39.0 115.8 41.7 56.3
708 Recreation, Culture and Religion 188.2 898.7 150.7 101.4 631.9 -266.7 -29.7
Recurrent Expenditure 139.0 774.1 115.8 97.6 540.8 -233.3 -30.1
Capital Expenditure 49.2 124.5 34.9 3.9 91.1 -33.4 -26.8
709 Education 3,710.8 15,790.1 3,391.3 3,694.4 17,659.5 1,869.4 11.8
Recurrent Expenditure 3,319.5 14,783.2 3,317.9 3,522.9 17,068.5 2,285.3 15.5
Capital Expenditure 391.3 1,006.9 73.4 171.5 591.0 -415.9 -41.3
710 Social Protection 765.9 5,783.0 2,595.7 1,749.6 9,216.2 3,433.3 59.4
Recurrent Expenditure 758.7 5,734.6 2,594.7 1,748.6 9,213.7 3,479.1 60.7
Capital Expenditure 7.2 48.4 1.0 1.0 2.6 -45.8 -94.7
Source: FPD using AFMIS data downloaded on the 2 August 2014

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

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

Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 3,011.8 14,567.6 3,090.7 7,190.0 21,030.5 6,462.9 44.4
Land and Buildings 2,242.6 6,578.3 1,531.1 2,733.4 9,431.1 2,852.8 43.4
251/8 Purchase of Land and Buildings 2,247.9 6,605.3 1,534.3 2,735.3 9,451.9 2,846.6 43.1
251 Buildings and Structures 2,162.6 6,461.3 1,519.9 2,718.3 9,124.4 2,663.1 41.2
258 Land 85.2 144.0 14.4 17.0 327.5 183.5 127.5
150 Sale of Land and Buildings -5.2 -27.0 -3.3 -1.9 -20.8 6.2 -22.9
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) 181.9 1,660.8 893.8 356.6 1,921.4 260.7 15.7
257 Valuables 0.0 0.0 0.0 0.3 0.3 0.3 N/A
259 Capital Advance Payments 587.2 6,327.8 665.9 4,099.8 9,677.6 3,349.8 52.9
Source: FPD using AFMIS data downloaded on the 2 August 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 8,574.3 -14,099.8 2,410.0 1,400.5 4,780.2 18,880.0 -133.9

3 NET ACQUISITION OF FINANCIAL ASSETS 7,589.6 13,183.2 379.0 1,103.3 3,669.3 -9,513.9 -72.2
Domestic 7,589.6 13,183.2 379.0 1,103.3 3,669.3 -9,513.9 -72.2
Currency and Deposits -733.4 18,462.4 -1,156.7 -941.3 8,547.8 -9,914.5 -53.7
311 Treasury Single Account -1,777.5 17,674.5 -1,064.2 4,434.9 15,520.5 -2,154.0 -12.2
313 Donor Accounts 1,044.1 785.2 -92.5 -5,376.2 -6,972.7 -7,757.8 -988.0
314/90 Other Deposit Accounts 0.0 2.7 0.0 0.0 0.0 -2.7 -100.0
317 Loans 0.0 13.6 -51.4 -567.7 -1,342.4 -1,356.0 -9973.9
319 Other Accounts Receivable 95.2 106.5 0.0 1.7 630.2 523.7 492.0
Other Assets 8,227.9 -5,399.2 1,587.1 2,610.5 -4,166.3 1,232.9 -22.8
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 984.7 -27,283.0 2,031.0 297.2 1,110.9 28,393.8 -104.1
Domestic 1,082.6 -27,562.0 1,835.8 272.9 183.8 27,745.8 -100.7
411 Accounts Payable 1,032.2 2,100.9 1,245.8 -725.6 1,167.2 -933.8 -44.4
413 Pension Liabilities 0.1 0.1 -1.5 6.1 1.0 0.9 759.2
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 2417.0
451 Other Liabilities 50.3 -29,663.1 591.6 992.3 -984.4 28,678.7 -96.7
Foreign -97.9 279.1 195.2 24.3 927.1 648.0 232.2
431 Foreign Currency -2.3 -24.3 -1.8 -2.7 -14.5 9.8 -40.2
181-2 Loans -95.6 303.4 197.0 27.1 941.6 638.3 210.4
Source: FPD using AFMIS data downloaded on the 2 August 2014

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Jaw - 6 Jaw - 6 Saw - 5 Jaw - 6 Jaw - 6 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 11,187.3 119,822.1 25,197.4 27,288.5 126,131.7 6,309.6 5.3
2-25 Expenditures (Recurrent) 16,749.9 91,315.0 24,516.7 21,498.9 109,599.8 18,284.8 20.0
23 Interest 46.2 96.3 0.0 69.2 133.6 37.3 38.7

Net Balance (1-2-25) -5,562.5 28,507.0 680.7 5,789.6 16,531.9 -11,975.2 -42.0
Primary Balance (1-2-25+23) -5,516.4 28,603.4 680.7 5,858.8 16,665.5 -11,937.9 -41.7

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 3,011.8 14,567.6 3,090.7 7,190.0 21,030.5 6,462.9 44.4

Net Lending-Borrowing (1-2) -8,574.3 13,939.4 -2,410.0 -1,400.5 -4,498.6 -18,438.1 -132.3

Financing (3+4+5) 8,574.3 -13,939.4 2,410.0 1,400.5 4,498.6 18,438.1 -132.3

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 7,589.6 13,183.2 379.0 1,103.3 3,669.3 -9,513.9 -72.2
4 Net Acquisition of Financial Liabilities 984.7 -27,283.0 2,031.0 297.2 1,110.9 28,393.8 -104.1

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

Source: FPD using AFMIS data downloaded on the 2 August 2014

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Footnotes

Table 2 3

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

Table 4 5

1/ Interest category does not include loan principal payments.

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

Table 8

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

Tables 9 - 10

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

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Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
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 Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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