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Monthly Fiscal Bulletin, Month 12, 1393

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


All tables generated using AFMIS data downloaded on 10 January 2015

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 12 FY 1393 were Afs 11.1 billion compared to Afs 8.7
billion in month 11, while for the YTD 1393, the total domestic revenues were Afs 98.9 billion.
o Total operating grant receipts during month 12 FY 1393 were Afs 8.5 billion, whereas in month 11, it
was only Afs 7.7 billion.
o Total operating expenditures during this month were Afs 30.6 billion as compared to Afs 24.5 billion
in month 11 , whereas for the YTD, total spending was around Afs 228.0 billion.
o For the YTD 1393, the operating budget balance (including grants) was in a deficit of Afs 6.9 billion,
compared to a surplus of Afs 52.1 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 12 FY 1393, were Afs 10.4 billion compared to
Afs 7.5 billion in month 11, whereas for the YTD 1393, total development expenditures were Afs
75.5 billion.
o The development grants receipts in month 12 were Afs 7.4 billion compared to Afs 5.9 billion
received in month 11 FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 15.4 billion compared to a
deficit of Afs 23.9 billion the same period in FY 1392. - 1 -
Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY

107,040 98,873 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 10 January 2015
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 98.9 billion
1392 YTD 1393 YTD 1393 YTD Target
against the original target of
62.4
Afs 133.8 billion, a shortfall of
52.4 Afs 34.9 billion or 35.3 percent.
43.0
Total YTD tax revenues for 1393
36.1
were Afs 43.0 billion, falling
28.3
behind both the actual YTD for
27.6
23.0 21.9
1392, and the YTD target for
15.4
17.4
1393.
7.2 7.8 Total YTD customs duties for
1393 were Afs 23.0 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous

AFMIS data extract 10 January 2015


target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD collection were Afs 25.4 billion
140.1
in FY 1393, lower than both the
YTD target for 1393 and the YTD
122.3
actual for 1392.
Donor Grant Developments
Total YTD operating grants
60.1 receipts were Afs 122.3 billion,
56.3
where as for the YTD 1392, it
was Afs 140.1 billion
Total YTD development grants
receipts were around Afs 60.1
Operating Grants Development Grants
billion compared to Afs 56.3
AFMIS data extract 10 January 2015
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
228,023 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 10 January 2015

Total YTD operating expenditures


Development Budget were Afs 228.0 billion by end of 12th
149,866
month 1393, which is higher 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 wage spending was Afs
74,933 75,253 75,515
Budget excl. Carry forward
62,444
66,892 65,090 150.3 billion by end of 12th month
58,530 57,618
49,955 50,169 52,743 1393, compared to Afs 139.5 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 10 January 2015 for the YTD 1393 were Afs 48.3
billion compared to Afs 38.2 billion
for the same period in FY 1392.
Expenditure by Economic Category (Afs billion)
159.8
160.0 1392 YTD 1393 YTD 1393 Budget
150.3
Development Budget
139.5
140.0

Total YTD development expenditures


120.0
were Afs 75.5 billion by end of month
100.0
98.5
12th month FY 1393, lower than both
84.8
80.0
the YTD budget (including carry
forward) and YTD budget target
59.6
60.0
48.3
(excluding carry forward), and also
40.0
38.2 39.4
37.1
40.8
38.3 lower than the YTD actual for 1392.
20.1 22.1
Total YTD expenditures on goods and
20.0 15.6
8.4 9.4
11.7
services were Afs 37.1 billion
-
Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
compared to 39.4 billion the same
(operating) (development) (operating) (development) Interest
AFMIS data extract 10 January 2015 period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 38.3 billion compared to Afs
40.8 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)

86%
Presidents Office 1,740.9
1,764.9
82%
Ministry of Finance 3,278.4
5,449.0 1393 Current Allocated Budget
Independent Directorate of Local 81%
2,037.1 1393 YTD Expenditure
Governance 2,537.4
95% 1392 YTD Expenditure
Ministry of Public Health 3,836.2
3,115.4
95%
Ministry of Higher Education 3,902.6
501.3 Budget Execution rates

96%
Ministry of Foreign Affairs 3,215.5
3,249.0
100%
General Directorate of National Security 11,071.4
9,596.9

Ministry of Defence
58,083.4
97%
Ministry of Education 31,186.6
29,195.1

Ministry of Interior 58,795.6


50,269.8

AFMIS data extract 10 January 2015

10 Largest Development Budgets YTD expenditure (Afs million)


1393 Approved Budget
71%
Ministry of Mines and Industries 84.9
155.1 1393 YTD Expenditure
27%
Ministry of Transport and Aviation 559.7
1392 YTD Expenditure
1,196.5
0%
Civil Aviation Administration 0.0
2,082.6
73%
Ministry of Agriculture 5,329.6 Budget Execution rates
5,016.2
48%
Ministry of Finance 2,212.5
2,427.7
62%
Ministry of Public Health 9,039.2
7,169.3
51%
Ministry of Education 7,052.9
5,734.9
39%
Ministry of Energy and Water 4,051.6
5,790.8
46%
Ministry of Public Works 10,502.2
13,984.3

Ministry of Rural Rehabilitation and 92%


20,948.5
Development 16,456.8

AFMIS data extract 10 January 2015

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TABLES
Table 1. Budget Summary

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


Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 20,068.2 249,814.2 16,412.8 19,641.4 221,173.1 -28641.1 -11.5
1 Domestic Revenues 17,436.5 109,732.2 8,717.6 11,144.4 98,873.0 -10859.1 -9.9
1-19 Operating Grants 2,631.6 140,082.1 7,695.1 8,497.0 122,300.0 -17782.0 -12.7
Operating Expenditures 26,270.8 197,745.7 24,485.7 30,637.8 228,023.4 30277.7 15.3
21 Compensation of Employees 13,511.6 139,475.3 14,101.2 15,574.2 150,287.5 10812.2 7.8
22 Use of Goods and Services 9,191.2 38,213.0 6,699.2 11,383.4 48,252.8 10039.8 26.3
23 Interest 54.5 268.1 0.0 15.2 349.3 81.2 30.3
24 Social Transfers 693.1 11,435.9 2,631.1 906.8 19,703.6 8267.7 72.3
25 Gross Acquisition of Nonfinancial Assets 2,820.5 8,353.4 1,054.3 2,758.2 9,430.2 1076.8 12.9
Operating Budget Balance
Excluding Grants -8,834.2 -88,013.5 -15,768.1 -19,493.4 -129,150.3 -41136.8 46.7
Including Grants -6,202.6 52,068.6 -8,073.0 -10,996.4 -6,850.3 -58918.8 -113.2

DEVELOPMENT BUDGET
Development Grants 13,052.8 56,291.0 5,929.8 7,369.8 60,091.2 3800.1 6.8
Development Expenditures 18,723.4 80,201.4 7,471.4 10,425.7 75,515.4 -4686.0 -5.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 11,727.3 39,429.0 4,162.9 4,067.5 37,138.1 -2290.9 -5.8
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 7.7 11.9 58.3 58.3 N/A
25 Gross Acquisition of Nonfinancial Assets 6,996.2 40,772.4 3,300.8 6,346.3 38,319.0 -2453.5 -6.0
Development Budget Balance -5,670.7 -23,910.4 -1,541.6 -3,055.9 -15,424.2 8486.2 -35.5

INTEGRATED BUDGET
Revenues 33,120.9 306,105.3 22,342.5 27,011.2 281,264.3 -24841.0 -8.1
Domestic Revenues 17,436.5 109,732.2 8,717.6 11,144.4 98,873.0 -10859.1 -9.9
Grants 15,684.4 196,373.1 13,624.9 15,866.8 182,391.2 -13981.9 -7.1
Expenditures 44,994.2 277,947.1 31,957.1 41,063.5 303,538.7 25591.6 9.2
Balances
Excluding Grants -27,557.7 -168,214.9 -23,239.5 -29,919.1 -204,665.7 -36450.8 21.7
Including Grants -11,873.3 28,158.2 -9,614.6 -14,052.3 -22,274.5 -50432.6 -179.1

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 33,120.9 306,105.3 22,342.5 27,011.2 281,264.3 -24841.0 -8.1
2-25 Recurrent Expenditures (excludes code 25) 35,177.5 228,821.3 27,602.0 31,959.0 255,789.6 26968.3 11.8
23 Interest 268.1 268.1 0.0 15.2 349.3 81.2 30.3
Net Balance (1-2-25) -2,056.6 77,284.0 -5,259.5 -4,947.8 25,474.7 -51809.3 -67.0
Primary Balance (1-2-25+23) -2,002.1 77,552.1 -5,259.5 -4,932.6 25,824.0 -51728.1 -66.7
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 10 January 2015

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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 Qaw - 12 % 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 33,120.9 306,105.3 22,342.5 27,011.2 281,264.3 -24,841.0 -8.1
1-19 REVENUES excluding grants 17,436.5 109,732.2 8,717.6 11,144.4 98,873.0 133,800.0 73.9 -10,859.1 -9.9

DOMESTIC REVENUES 17,436.5 109,732.2 8,717.6 11,144.4 98,873.0 133,800.0 73.9 -10,859.1 -9.9
11 Tax Revenues 6,882.2 52,392.0 3,701.7 3,261.0 43,017.1 62,351.8 69.0 -9,374.9 -17.9
111 Fi xed Taxes 1,378.4 11,971.8 784.9 843.3 9,403.1 13,806.8 68.1 -2,568.7 -21.5
112 Income Taxes 1,710.3 16,610.4 1,322.3 1,181.8 14,949.4 19,741.4 75.7 -1,661.1 -10.0
113 Property Taxes 18.5 295.0 13.9 25.6 536.0 399.5 134.2 241.0 81.7
114 Sal es Taxes 2,115.6 17,809.1 1,151.4 917.8 13,420.6 23,246.1 57.7 -4,388.5 -24.6
116 Other Taxes 1,615.3 5,109.7 429.2 292.4 4,708.0 4,482.4 105.0 -401.7 -7.9
117 Tax Penal ti es and Fi nes 44.1 596.0 0.0 0.0 0.0 675.7 0.0 -596.0 -100.0
12 Customs Duty, Import Taxes 2,816.2 28,305.4 2,391.2 2,358.7 23,002.6 36,073.7 63.8 -5,302.8 -18.7
13 Non Tax Revenue 4,492.6 21,881.4 1,093.8 1,788.8 15,435.1 27,593.1 55.9 -6,446.4 -29.5
131 Income from Capi tal Property 239.9 1,739.3 81.2 84.7 1,272.5 3,315.5 38.4 -466.8 -26.8
132 Sal es of Goods and Servi ces 2,442.3 8,127.3 143.2 147.0 3,260.4 10,745.9 30.3 -4,867.0 -59.9
133 Admi ni strati ve Fees 1,648.4 10,567.0 718.8 1,364.2 9,173.7 11,995.8 76.5 -1,393.3 -13.2
134 Royal ti es 41.2 318.3 32.0 44.5 394.4 360.4 109.4 76.1 23.9
135 Non Tax Fi nes and Penal ti es 68.2 630.4 43.4 69.0 687.6 773.8 88.9 57.2 9.1
136 Extracti ve Industry 52.5 499.1 75.2 79.4 646.5 281.1 229.9 147.4 29.5
14 Miscellaneous Revenue 2,790.7 3,406.7 1,260.6 3,481.5 13,894.7 3,560.4 390.3 10,488.0 307.9
17 Social Contributions 454.9 3,746.7 270.4 254.5 3,523.6 4,221.1 83.5 -223.1 -6.0

GRANTS 15,684.4 196,373.1 13,624.9 15,866.8 182,391.2 -13,981.9 -7.7


191-2 Forei gn Governments 2,631.6 31,019.9 7,695.1 8,497.0 122,511.0 91,491.1 74.7
193-4 Internati onal Organi sati on 13,052.8 27,253.4 5,929.8 7,369.8 59,880.3 32,626.9 54.5
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 20,020.6 249,413.1 16,400.5 19,615.0 221,035.3 -28,377.8 -12.8
Domesti c Revenues 17,388.9 109,331.0 8,705.4 11,118.0 98,735.2 133,800.0 73.8 -10,595.8 -10.7
as percentage of total 43.8 43.8 53.1 56.7 44.7
External Grant Support 2,631.6 140,082.1 7,695.1 8,497.0 122,300.0 -17,782.0 -14.5
as percentage of total 56.2 56.2 46.9 43.3 55.3
Source: FPD usi ng AFMIS data downl oaded on the 10 January 2015

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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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 Qaw - 12 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 17,436.5 109,732.2 8,717.6 11,144.4 98,873.0 144,504.0 68.4 -10,859.1 -9.9

01 Kabul 266.8 2,192.7 205.7 288.4 2,438.0 3,105.7 78.5 245.3 11.2
02 Kapisa 23.4 109.5 6.8 26.8 133.1 147.2 90.4 23.6 21.5
03 Parwan 43.0 200.7 17.7 54.3 240.6 274.2 87.7 39.8 19.8
04 Wardak 26.9 156.9 10.9 32.1 163.6 215.7 75.8 6.6 4.2
05 Logar 22.8 109.6 11.1 31.4 166.8 174.2 95.7 57.2 52.2
06 Nangarhar 1,102.1 11,436.8 1,262.3 1,204.4 11,672.1 14,647.9 79.7 235.3 2.1
07 Laghman 22.2 121.3 11.2 24.6 137.5 181.2 75.9 16.2 13.3
08 Pangsher 14.2 67.9 13.6 8.9 76.4 94.3 81.0 8.5 12.5
09 Baghlan 54.2 270.5 18.3 67.9 287.6 358.0 80.3 17.1 6.3
10 Bamyan 23.6 102.2 13.8 -1.6 122.1 128.3 95.2 19.9 19.5
11 Ghazni 47.6 276.3 21.9 50.6 285.8 361.7 79.0 9.5 3.4
12 Paktika 41.8 161.5 9.2 82.1 213.6 197.7 108.0 52.1 32.2
13 Paktiya 99.7 803.5 71.8 213.9 1,139.3 865.3 131.7 335.8 41.8
14 Khost 126.2 937.3 39.7 97.6 643.4 1,523.0 42.2 -293.9 -31.4
15 Kunar 27.6 148.1 12.5 34.4 187.9 429.6 43.7 39.8 26.9
16 Nuristan 13.5 38.8 -1.9 20.9 50.5 50.3 100.4 11.7 30.0
17 Badakhshan 63.4 277.6 36.0 65.8 309.3 363.2 85.2 31.7 11.4
18 Takhar 51.4 277.2 26.2 65.4 300.1 383.3 78.3 22.9 8.3
19 Kunduz 93.8 998.6 56.3 88.0 760.0 1,617.2 47.0 -238.6 -23.9
20 Samangan 17.0 102.5 5.6 25.0 135.6 138.2 98.2 33.1 32.3
21 Balkh 992.2 7,847.5 659.6 158.4 6,016.7 12,000.4 50.1 -1,830.8 -23.3
22 Saripul 19.4 87.7 5.5 26.9 120.5 110.8 108.7 32.8 37.4
23 Ghor 21.8 100.7 4.5 25.1 104.5 179.1 58.3 3.8 3.8
24 Dikondy 18.1 69.5 6.9 24.8 84.0 86.2 97.5 14.4 20.7
25 Uruzgan 17.5 63.6 2.6 10.6 53.8 86.6 62.1 -9.8 -15.5
26 Zabul 11.3 61.4 4.6 12.0 74.8 130.0 57.6 13.4 21.9
27 Kandahar 388.5 3,058.7 256.7 418.2 3,140.9 3,584.0 87.6 82.2 2.7
28 Jawzjan 34.8 227.5 10.0 41.0 208.2 300.4 69.3 -19.3 -8.5
29 Faryab 634.0 5,791.3 139.5 153.5 2,786.6 5,438.2 51.2 -3,004.7 -51.9
30 Helmand 94.1 541.9 9.7 122.1 585.8 777.7 75.3 44.0 8.1
31 Badghis 16.3 84.3 9.1 18.0 107.1 109.3 98.0 22.8 27.0
32 Herat 1,252.9 15,417.0 1,241.0 1,400.6 13,514.1 23,356.7 57.9 -1,902.9 -12.3
33 Farah 435.0 2,851.4 253.3 423.3 2,643.2 2,509.6 105.3 -208.2 -7.3
34 Nimroz 899.3 5,792.1 637.7 870.5 6,979.9 6,700.2 104.2 1,187.8 20.5
90 Central Ministries 10,420.1 48,948.1 3,628.3 4,958.4 42,989.9 63,878.7 67.3 -5,958.2 -12.2
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 10 January 2015

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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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*

2 TOTAL GROSS EXPENDITURES 44,994.2 277,947.1 31,957.1 41,063.5 303,538.7 430,339.1 70.5 25,591.6 9.2
Operating Budget 26,270.8 197,745.7 24,485.7 30,637.8 228,023.4 280,472.7 81.3 30,277.7 15.3
Development Budget 18,723.4 80,201.4 7,471.4 10,425.7 75,515.4 149,866.4 50.4 -4,686.0 -5.8
2* TOTAL NET EXPENDITURES 44,992.8 277,911.0 31,955.2 41,058.3 303,505.2 25,594.2 9.2
Operating Budget 26,269.4 197,709.6 24,483.8 30,632.5 227,989.8 30,280.3 15.3
Development Budget 18,723.4 80,201.4 7,471.4 10,425.7 75,515.4 -4,686.0 -5.8

21 Compensation of Employees 13,511.6 139,475.3 14,101.2 15,574.2 150,287.5 159,787.8 94.1 10,812.2 7.8
Operating Budget 13,511.6 139,475.3 14,101.2 15,574.2 150,287.5 159,787.8 94.1 10,812.2 7.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 20,918.4 77,641.9 10,862.1 15,450.9 85,390.9 144,368.9 59.1 7,748.9 10.0
Operating Budget 9,191.2 38,213.0 6,699.2 11,383.4 48,252.8 84,793.2 56.9 10,039.8 26.3
Development Budget 11,727.3 39,429.0 4,162.9 4,067.5 37,138.1 59,575.7 62.3 -2,290.9 -5.8
23 Interest 54.5 268.1 0.0 15.2 349.3 2,400.0 14.6 81.2 30.3
Operating Budget 54.5 268.1 0.0 15.2 349.3 2,400.0 14.6 81.2 30.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 693.1 11,435.9 2,638.8 918.7 19,761.9 19,700.0 100.3 8,326.0 72.8
Operating Budget 693.1 11,435.9 2,631.1 906.8 19,703.6 19,700.0 100.0 8,267.7 72.3
Development Budget 0.0 0.0 7.7 11.9 58.3 58.3 N/A

25 Gross Acquisition of Nonfinancial Assets 9,816.7 49,125.8 4,355.1 9,104.6 47,749.1 114,123.9 41.8 -1,376.7 -2.8
Operating Budget 2,820.5 8,353.4 1,054.3 2,758.2 9,430.2 15,592.4 60.5 1,076.8 12.9
Development Budget 6,996.2 40,772.4 3,300.8 6,346.3 38,319.0 98,531.5 38.9 -2,453.5 -6.0
25* Net Acquisition of Nonfinancial Assets 9,815.3 49,089.7 4,353.2 9,099.3 95,431.2 46,341.5 94.4
Operating Budget 2,819.1 8,317.3 1,052.3 2,753.0 9,396.6 1,079.3 13.0
Development Budget 6,996.2 40,772.4 3,300.8 6,346.3 86,034.6 45,262.1 111.0

Memo RECURRENT EXPENDITURES (excludes 25) 35,177.5 228,821.3 27,602.0 31,959.0 255,789.6 26,968.3 11.8
Operating Budget 23,450.3 189,392.3 23,431.5 27,879.6 218,593.2 29,200.9 15.4
Development Budget 11,727.3 39,429.0 4,170.5 4,079.4 37,196.4 -2,232.6 -5.7
Source: FPD using AFMIS data downloaded on the 10 January 2015

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include
contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

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Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 26,270.8 197,745.7 24,485.7 30,637.8 228,023.4 280,472.7 81.3 30,277.7 15.3
2* TOTAL NET EXPENDITURES 26,269.4 197,709.6 24,483.8 30,632.5 227,989.8 30,280.3 15.3

21 Compensation of Employees 13,511.6 139,475.3 14,101.2 15,574.2 150,287.5 159,787.8 94.1 10,812.2 7.8
of which operating budget 13,511.6 139,475.3 14,101.2 15,574.2 150,287.5 10,812.2 7.8
211-3 Wages and Salaries 13,421.3 137,748.3 14,011.5 15,472.8 149,159.0 11,410.7 8.3
214-5 Social Benefits 90.3 1,727.0 89.7 101.4 1,128.5 -598.5 -34.7
214 Social Benefits - in Cash 90.3 1,727.0 89.7 101.4 1,128.5 -598.5 -34.7
219 Return of Salaries -86.3 -422.5 -41.9 -39.4 -311.1 111.3 -26.3
22 Use of Goods and Services 9,191.2 38,213.0 6,699.2 11,383.4 48,252.8 84,793.2 56.9 10,039.8 26.3
of which operating budget 9,191.2 38,213.0 6,699.2 11,383.4 48,252.8 10,039.8 26.3
221 Travel 249.6 1,828.3 176.2 123.0 1,627.9 -200.3 -11.0
222 Communications 833.9 3,885.8 459.4 609.3 3,911.7 25.9 0.7
223 Contracted Services 423.9 1,531.5 101.6 134.6 1,282.3 -249.2 -16.3
224 Repairs and Maintenance 2,994.6 9,501.7 2,201.9 3,781.1 15,315.2 5,813.6 61.2
225 Utilities 763.2 3,024.8 751.5 908.2 5,425.4 2400.6 79.4
226 Fuel 1,036.7 5,640.0 1,736.1 3,981.4 10,436.3 4,796.3 85.0
227-9 Other Use of Goods and Services 2,889.3 12,801.0 1,272.6 1,846.0 10,253.9 -2547.1 -19.9

23 Interest 54.5 268.1 0.0 15.2 349.3 2,400.0 14.6 81.2 30.3

24 Social Transfers 693.1 11,435.9 2,631.1 906.8 19,703.6 19,700.0 100.0 8,267.7 72.3
242 Subsidies 398.0 900.0 0.0 0.0 452.5 -447.5 -49.7
243-6 Grants to Government Units & Other organisations 47.8 233.3 9.8 24.4 351.8 118.5 50.8
247 Social Security 404.1 10,299.2 2,576.4 994.2 18,731.5 8,432.2 81.9
248-9 Other Social Transfers -156.9 3.4 44.9 -111.7 167.8 164.5 4882.5

25 Gross Acquisition of Nonfinancial Assets 2,820.5 8,353.4 1,054.3 2,758.2 9,430.2 15,592.4 60.5 1,076.8 12.9
of which operating budget 2,820.5 8,353.4 1,054.3 2,758.2 9,430.2 1,076.8 12.9
25* Net Acquisition of Nonfinancial Assets 2,819.1 8,317.3 1,052.3 2,753.0 9,396.6 1,079.3 13.0
150 Sale of Land and Buildings -1.4 -36.1 -1.9 -5.3 -33.5 2.6 -7.1
251 Buildings and Structures 1,631.5 4,400.0 906.4 1,837.1 6,061.4 1,661.4 37.8
252 Machinery / Equipment (>50,000) 1,108.7 3,379.3 140.7 889.1 2,737.3 -642.0 -19.0
257 Valuables 0.0 1.4 0.0 0.0 0.3 -1.1 -78.3
258 Land 77.0 565.4 7.0 2.0 451.2 -114.2 -20.2
259 Capital Advance Payments 3.3 7.3 0.3 30.0 179.9 172.6 2366.6

Memo RECURRENT EXPENDITURES (excludes 25) 23,450.3 189,392.3 23,431.5 27,879.6 218,593.2 29,200.9 15.4

Source: FPD using AFMIS data downloaded on the 10 January 2015

* 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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 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 44,832.9 286,217.3 31,538.6 40,933.0 307,791.1 430,209.6 430,339.1 71.5% 21,573.8 7.5
Operating Budget 26,260.4 199,971.0 24,226.6 30,497.6 230,548.1 280,343.2 280,472.7 82.2% 30,577.1 15.3
Development Budget 18,572.5 86,246.3 7,312.0 10,435.3 77,243.0 149,866.4 149,866.4 51.5% -9,003.3 -10.4
Security 22,849.3 131,412.9 15,626.3 22,429.1 143,954.7 185,451.0 196,234.4 73.4% 12,541.8 9.5
Operating Budget 17,103.6 122,335.9 15,400.6 20,411.4 140,115.8 176,023.9 186,807.3 75.0% 17,779.9 14.5
Development Budget 5,745.6 9,077.0 225.7 2,017.8 3,838.9 9,427.1 9,427.1 40.7% -5,238.1 -57.7

Total Governance, Rule of Law and Human Rights 1,701.7 14,292.9 1,212.2 1,334.9 14,355.0 17,899.9 19,754.7 72.7% 62.1 0.4
Operating Budget 1,341.7 12,495.1 1,147.6 1,263.0 13,409.5 13,228.8 15,083.5 88.9% 914.4 7.3
Development Budget 360.0 1,797.8 64.6 71.9 945.5 4,671.1 4,671.1 20.2% -852.3 -47.4

Total Infrastructure and Natural Resources 6,910.0 32,763.1 2,513.6 4,438.6 27,857.0 57,888.3 62,480.4 44.6% -4,906.1 -15.0
Operating Budget 789.2 4,802.5 666.7 888.6 6,249.4 3,232.1 7,824.1 79.9% 1,446.9 30.1
Development Budget 6,120.8 27,960.6 1,846.9 3,549.9 21,607.6 54,656.2 54,656.2 39.5% -6,353.0 -22.7
Total Education 6,014.3 41,257.7 4,064.3 6,363.5 44,389.9 54,515.4 56,467.4 78.6% 3,132.2 7.6
Operating Budget 4,793.1 30,239.7 3,460.1 5,269.8 35,899.2 35,633.9 37,585.9 95.5% 5,659.5 18.7
Development Budget 1,221.2 11,018.0 604.3 1,093.8 8,490.7 18,881.5 18,881.5 45.0% -2,527.3 -22.9
Total Health 2,124.9 10,284.7 1,999.4 1,757.0 12,875.4 17,186.9 18,697.4 68.9% 2,590.7 25.2
Operating Budget 461.0 3,115.4 380.5 706.6 3,836.2 2,525.2 4,035.7 95.1% 720.8 23.1
Development Budget 1,664.0 7,169.3 1,618.9 1,050.4 9,039.2 14,661.7 14,661.7 61.7% 1,869.9 26.1

Total Agriculture and Rural Development 2,983.1 24,649.0 2,867.6 2,385.8 29,267.3 33,039.7 33,211.7 88.1% 4,618.3 18.7
Operating Budget 318.3 2,303.3 135.1 213.6 1,800.9 1,961.0 2,133.0 84.4% -502.4 -21.8
Development Budget 2,664.7 22,345.6 2,732.4 2,172.2 27,466.4 31,078.7 31,078.7 88.4% 5,120.7 22.9
Total Social Protection 717.0 13,170.7 2,839.3 1,141.3 21,268.5 3,729.3 23,583.5 90.2% 8,097.8 61.5
Operating Budget 550.4 12,418.9 2,813.4 1,086.5 20,917.2 2,512.8 22,366.9 93.5% 8,498.4 68.4
Development Budget 166.7 751.9 25.9 54.8 351.3 1,216.5 1,216.5 28.9% -400.6 -53.3

Total Economic Governance and Private Sector


Development 1,471.9 18,255.1 411.8 1,074.8 13,767.3 8,985.1 11,407.7 120.7% -4,487.8 -24.6
Operating Budget 896.4 12,253.6 218.5 650.3 8,312.0 2,749.2 5,171.8 160.7% -3,941.6 -32.2
Development Budget 575.5 6,001.5 193.3 424.4 5,455.3 6,236.0 6,236.0 87.5% -546.2 -9.1
Total Unclassified 60.7 131.3 4.1 7.9 56.0 51,514.0 763.6 N/A -75.3 -57.3
Operating Budget 6.7 6.7 4.1 7.9 7.9 42,476.4 69.9 6994.0% 1.2 17.5
Development Budget 54.0 124.6 0.0 0.0 48.1 9,037.6 693.6 6.9% -76.4 -61.4
Source: FPD using AFMIS data downloaded on the 10 January 2015

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 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 8,686.6 50,565.5 6,716 9,540.2 59,216.4 66,824.9 72,720.4 81.4 8,650.9 17.1
Operating Budget 8,606.0 50,269.8 6,701 9,444.1 58,795.6 62,037.5 67,933.0 86.5 8,525.9 17.0
Development Budget 80.6 295.7 14.3 96.1 420.8 4,787.4 4,787.4 8.8 125.1 42.3
Ministry of Defence 13,616.9 66,388.8 6,821.5 12,514.9 68,693.9 101,676.0 106,448.0 64.5 2,305.0 3.5
Operating Budget 8,009.7 58,083.4 6,610.1 10,596.8 65,955.2 98,570.5 103,342.6 63.8 7,871.8 13.6
Development Budget 5,607.2 8,305.5 211.4 1,918.1 2,738.7 3,105.4 3,105.4 88.2 -5,566.8 -67.0
Ministry of Foreign Affairs 369.7 3,510.7 222.0 305.9 3,826.1 4,446.7 4,586.1 83.4 315.4 9.0
Operating Budget 337.6 3,249.0 222.0 302.3 3,215.5 3,200.0 3,339.5 96.3 -33.4 -1.0
Development Budget 32.1 261.7 0.0 3.6 610.6 1,246.7 1,246.7 49.0 348.9 133.3
Presidential Protective Service 159.7 1,225.6 89.2 68.1 1,087.3 1,083.9 1,260.3 86.3 -138.3 -11.3
Operating Budget 150.4 1,136.9 89.2 68.1 1,078.1 944.5 1,120.8 96.2 -58.8 -5.2
Development Budget 9.3 88.7 0.0 0.0 9.2 139.5 139.5 6.6 -79.5 -89.6
General Directorate of National Security 16.4 9,722.4 1,778.1 0.0 11,131.1 11,419.5 11,219.5 99.2 1,408.8 14.5
Operating Budget 0.0 9,596.9 1,778.1 0.0 11,071.4 11,271.4 11,071.4 100.0 1,474.5 15.4
Development Budget 16.4 125.5 0.0 0.0 59.7 148.1 148.1 40.3 -65.7 -52.4
Total Security 22,849.3 131,412.9 15,626.3 22,429.1 143,954.7 185,451.0 196,234.4 73.4 12,541.8 9.5
Operating Budget 17,103.6 122,335.9 15,400.6 20,411.4 140,115.8 176,023.9 186,807.3 75.0 17,779.9 14.5
Development Budget 5,745.6 9,077.0 225.7 2,017.8 3,838.9 9,427.1 9,427.1 40.7 - 5,238.1 -57.7
Presidents Office 238.7 1,919.1 171.7 156.1 1,815.1 2,097.6 2,346.6 77.4 -104.0 -5.4
Operating Budget 229.3 1,764.9 171.7 156.1 1,740.9 1,783.5 2,032.5 85.7 -24.0 -1.4
Development Budget 9.4 154.2 0.0 0.0 74.2 314.1 314.1 23.6 -80.1 -51.9
National Assembly Meshanro Jirga 55.3 578.6 45.6 43.7 530.4 588.8 629.3 84.3 -48.1 -8.3
Operating Budget 51.1 513.2 45.6 43.7 530.4 518.8 559.4 94.8 17.2 3.4
Development Budget 4.2 65.4 0.0 0.0 0.0 69.9 69.9 0.0 -65.4 -100.0
National Assembly Wolesi Jirga 105.9 1,275.0 103.4 120.0 1,369.8 1,293.7 1,424.8 96.1 94.7 7.4
Operating Budget 92.0 1,259.3 103.4 120.0 1,369.8 1,252.0 1,383.2 99.0 110.5 8.8
Development Budget 13.9 15.8 0.0 0.0 0.0 41.7 41.7 0.0 -15.8 -100.0
Supreme Court 140.6 1,615.3 280.4 222.0 3,115.0 3,321.7 3,388.5 91.9 1,499.7 92.8
Operating Budget 130.0 1,510.7 278.9 219.3 3,029.0 3,000.9 3,067.8 98.7 1,518.3 100.5
Development Budget 10.5 104.6 1.5 2.6 86.0 320.7 320.7 26.8 -18.6 -17.8
Ministry of Justice 102.5 684.5 93.9 60.7 637.4 1,100.4 1,119.8 56.9 -47.1 -6.9
Operating Budget 81.4 581.6 47.4 55.4 542.5 601.2 620.6 87.4 -39.1 -6.7
Development Budget 21.1 102.9 46.6 5.3 95.0 499.2 499.2 19.0 -7.9 -7.7
Administrative Affairs 284.9 2,140.8 99.0 170.6 1,803.0 939.2 2,019.4 89.3 -337.8 -15.8
Operating Budget 153.0 1,949.1 99.0 170.6 1,635.0 750.0 1,830.3 89.3 -314.1 -16.1
Development Budget 131.9 191.7 0.0 0.0 168.1 189.2 189.2 88.8 -23.6 -12.3
Ministry of State and Parliamentart Affairs 27.8 117.2 8.1 8.2 92.3 117.0 141.6 65.2 -24.8 -21.2
Operating Budget 10.9 100.2 8.1 8.2 91.7 79.2 103.8 88.4 -8.5 -8.5
Development Budget 16.9 16.9 0.0 0.0 0.6 37.8 37.8 1.5 -16.3 -96.5
Ministry of Haj and Religious Affairs 160.7 862.6 50.9 114.1 819.5 1,093.8 1,179.7 69.5 -43.1 -5.0
Operating Budget 128.2 710.8 50.9 113.4 755.5 789.9 875.8 86.3 44.7 6.3
Development Budget 32.5 151.8 0.0 0.7 64.0 303.9 303.9 21.1 -87.8 -57.8
Attorney General 141.2 1,080.4 105.3 134.8 1,174.0 1,430.3 1,439.6 81.6 93.6 8.7
Operating Budget 115.8 998.8 99.3 106.9 1,096.0 1,163.9 1,173.2 93.4 97.2 9.7
Development Budget 25.4 81.7 6.0 28.0 78.0 266.4 266.4 29.3 -3.6 -4.4
Election Commission 15.6 128.7 10.8 10.7 114.8 523.5 568.2 20.2 -13.9 -10.8
Operating Budget 11.3 112.0 10.8 10.7 114.8 153.5 198.2 57.9 2.9 2.6
Development Budget 4.3 16.8 0.0 0.0 0.0 370.1 370.1 0.0 -16.8 -100.0
IARCSC 97.4 670.8 29.6 53.1 481.0 336.2 352.7 136.4 -189.8 -28.3
Operating Budget 47.6 316.3 28.7 28.9 330.1 336.2 352.7 93.6 13.8 4.4
Development Budget 49.7 354.5 1.0 24.1 150.9 0.0 0.0 N/A -203.6 -57.4
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 14.3 173.0 12.0 10.5 164.8 307.9 308.7 53.4 -8.1 -4.7
Operating Budget 12.9 140.8 12.0 10.5 136.6 156.7 157.5 86.7 -4.2 -3.0
Development Budget 1.4 32.2 0.0 0.0 28.3 151.2 151.2 18.7 -3.9 -12.1
Independent Directorate of Local Governance 316.9 3,046.8 201.5 230.4 2,237.7 4,410.1 4,493.8 49.8 -809.2 -26.6
Operating Budget 278.2 2,537.4 191.9 219.2 2,037.1 2,431.7 2,515.4 81.0 -500.3 -19.7
Development Budget 38.7 509.4 9.6 11.2 200.5 1,978.4 1,978.4 10.1 -308.9 -60.6
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 97.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 44.0 44.0 0.0 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 1,701.7 14,292.9 1,212.2 1,334.9 14,355.0 17,899.9 19,754.7 72.7 62.1 0.4
Operating Budget 1,341.7 12,495.1 1,147.6 1,263.0 13,409.5 13,228.8 15,083.5 88.9 914.4 7.3

- 10 -
Source: FPD using AFMIS data downloaded on the 10 January 2015
(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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 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 3,043.4 16,309.5 1,661.9 2,315.8 14,430.9 23,570.0 28,312.8 51.0 -1,878.6 -11.5
Operating Budget 444.3 2,325.2 459.4 675.1 3,928.7 529.7 5,272.4 74.5 1,603.5 69.0
Development Budget 2,599.1 13,984.3 1,202.5 1,640.8 10,502.2 23,040.4 23,040.4 45.6 -3,482.1 -24.9
Ministry of Transport and Aviation 521.4 1,741.2 80.2 33.3 814.7 2,361.8 2,367.3 34.4 -926.4 -53.2
Operating Budget 66.1 544.7 24.7 26.6 255.1 278.0 283.5 90.0 -289.6 -53.2
Development Budget 455.4 1,196.5 55.5 6.7 559.7 2,083.8 2,083.8 26.9 -636.8 -53.2
Ministry of Communication 277.9 1,777.8 51.6 81.4 910.8 2,811.4 2,819.5 32.3 -867.0 -48.8
Operating Budget 46.5 461.6 34.5 40.6 445.4 473.0 481.1 92.6 -16.2 -3.5
Development Budget 231.4 1,316.2 17.1 40.8 465.4 2,338.4 2,338.4 19.9 -850.8 -64.6
Ministry of Energy and Water 1,778.1 6,350.0 361.3 270.8 4,601.2 10,969.3 11,069.6 41.6 -1,748.8 -27.5
Operating Budget 114.6 559.2 46.8 52.0 549.6 530.0 630.3 87.2 -9.6 -1.7
Development Budget 1,663.5 5,790.8 314.5 218.8 4,051.6 10,439.3 10,439.3 38.8 -1,739.2 -30.0
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 472.2 2,082.6 104.3 1,147.7 3,651.3 7,266.1 7,266.1 50.3 1,568.7 75.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 472.2 2,082.6 104.3 1,147.7 3,651.3 7,266.1 7,266.1 50.3 1,568.7 75.3
Ministry of Urban Development 209.8 1,326.2 29.3 67.9 456.5 1,433.5 1,452.0 31.4 -869.7 -65.6
Operating Budget 26.3 237.2 25.5 18.7 238.6 250.0 268.5 88.9 1.4 0.6
Development Budget 183.5 1,089.1 3.8 49.2 217.9 1,183.5 1,183.5 18.4 -871.2 -80.0
Independent Board of new Kabul 15.7 155.1 1.0 14.6 84.9 118.8 118.8 71.5 -70.3 -45.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 15.7 155.1 1.0 14.6 84.9 118.8 118.8 71.5 -70.3 -45.3
Ministry of Mines and Industries 180.4 1,743.2 89.8 110.2 1,249.2 2,331.7 2,410.3 51.8 -494.0 -28.3
Operating Budget 45.9 485.9 41.8 45.8 507.6 495.0 573.5 88.5 21.7 4.5
Development Budget 134.5 1,257.3 48.0 64.4 741.6 1,836.7 1,836.7 40.4 -515.7 -41.0
Geodesy and Cartography Office 16.4 190.6 9.2 11.1 120.1 138.0 141.2 85.1 -70.5 -37.0
Operating Budget 16.0 135.5 9.2 11.1 112.8 132.0 135.1 83.5 -22.6 -16.7
Development Budget 0.4 55.1 0.0 0.0 7.2 6.1 6.1 119.7 -47.9 -86.8
Directorate of Environment 24.9 178.5 21.9 15.8 182.7 152.3 152.3 120.0 4.2 2.4
Operating Budget 24.9 24.9 21.9 15.8 182.7 60.0 60.0 304.6 157.8 633.9
Development Budget 0.0 153.6 0.0 0.0 0.0 92.3 92.3 0.0 -153.6 -100.0
Afghanistan High Atomic Energy Commission 4.5 28.4 2.7 2.9 28.9 39.5 40.6 71.2 0.5 1.8
Operating Budget 4.5 28.4 2.7 2.9 28.9 39.5 40.6 71.2 0.5 1.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 365.1 880.0 100.3 367.0 1,325.8 3,574.0 3,574.0 37.1 445.8 50.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 365.1 880.0 100.3 367.0 1,325.8 3,495.0 3,495.0 37.9 445.8 50.7
Total Infrastructure and Natural Resources 6,910.0 32,763.1 2,513.6 4,438.6 27,857.0 57,888.3 62,480.4 44.6 - 4,906.1 - 15.0
Operating Budget 789.2 4,802.5 666.7 888.6 6,249.4 3,232.1 7,824.1 79.9 1,446.9 30.1
Development Budget 6,120.8 27,960.6 1,846.9 3,549.9 21,607.6 54,656.2 54,656.2 39.5 - 6,353.0 - 22.7
Ministry of Education 4,808.7 34,930.0 3,550.0 5,757.2 38,239.5 44,257.8 45,961.8 83.2 3,309.5 9.5
Operating Budget 4,148.2 29,195.1 2,954.5 4,677.3 31,186.6 30,390.0 32,094.1 97.2 1,991.5 6.8
Development Budget 660.4 5,734.9 595.5 1,079.9 7,052.9 13,867.8 13,867.8 50.9 1,318.0 0.2
Ministry of Higher Education 1,023.4 4,677.1 437.5 510.0 5,253.7 8,099.0 8,187.3 64.2 576.6 12.3
Operating Budget 501.3 501.3 429.3 499.4 3,902.6 4,000.0 4,088.3 95.5 3,401.4 678.6
Development Budget 522.1 4,175.8 8.3 10.6 1,351.0 4,099.0 4,099.0 33.0 -2,824.8 -67.6
Ministry of Information and Culture 130.2 1,064.7 43.8 52.6 516.7 665.1 688.0 75.1 -547.9 -51.5
Operating Budget 92.4 92.4 43.3 45.5 455.8 464.3 487.2 93.5 363.3 393.0
Development Budget 37.7 972.2 0.5 7.1 61.0 200.8 200.8 30.4 -911.2 -93.7
Science Academy 32.9 200.8 21.3 23.7 176.8 190.9 197.0 89.7 -24.0 -12.0
Operating Budget 31.9 177.5 21.3 23.5 171.8 170.6 176.6 97.3 -5.7 -3.2
Development Budget 0.9 23.2 0.0 0.2 4.9 20.4 20.4 24.3 -18.3 -78.7
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 0.0 531.8 652.9 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 343.0 464.1 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 19.3 385.2 11.7 19.9 203.2 592.9 602.3 33.7 -182.0 -47.2
Operating Budget 19.3 273.3 11.7 23.9 182.3 228.0 237.5 76.8 -91.0 -33.3
Development Budget 0.0 111.9 0.0 -4.0 20.9 364.9 364.9 5.7 -91.0 -81.4
Total Education 6,014.3 41,257.7 4,064.3 6,363.5 44,389.9 54,515.4 56,467.4 78.6 3,132.2 7.6
Operating Budget 4,793.1 30,239.7 3,460.1 5,269.8 35,899.2 35,633.9 37,585.9 95.5 5,659.5 18.7
Development Budget 1,221.2 11,018.0 604.3 1,093.8 8,490.7 18,881.5 18,881.5 45.0 - 2,527.3 - 22.9
Ministry of Agriculture 1,762.6 6,503.8 331.0 784.1 6,456.1 8,383.4 8,511.5 75.9 -47.7 -0.7
Operating Budget 133.9 1,487.6 86.3 131.1 1,126.6 1,046.0 1,174.1 96.0 -361.0 -24.3

- 11 -
Operating Budget 30.0 167.5 8.1 17.8 160.9 155.0 166.7 96.5 -6.6 -4.0
Development Budget 176.3 872.6 79.9 311.5 1,188.3 909.1 909.1 130.7 315.7 36.2
Ministry of Rural Rehabilitation and Development 1,014.1 17,105.1 2,448.6 1,272.5 21,462.0 23,244.9 23,276.7 92.2 4,356.9 25.5
Operating Budget 154.4 648.3 40.7 64.7 513.5 510.0 541.8 94.8 -134.8 -20.8
Development Budget 859.7 16,456.8 2,407.9 1,207.7 20,948.5 22,734.9 22,734.9 92.1 4,491.6 27.3
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.7 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 250.0 250.4 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 2,983.1 24,649.0 2,867.6 2,385.8 29,267.3 33,039.7 33,211.7 88.1 4,618.3 18.7
Operating Budget 318.3 2303.3 135.1 213.6 1800.9 1961.0 2133.0 84.4 -502.4 -21.8
Development Budget 2664.7 22345.6 2732.4 2172.2 27466.4 31078.7 31078.7 88.4 5,120.7 22.9
Source: FPD using AFMIS data downloaded on the 10 January 2015
(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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 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 2,124.9 10,284.7 1,999.4 1,757.0 12,875.4 17,186.9 18,697.4 68.9 2,590.7 25.2
Operating Budget 461.0 3,115.4 380.5 706.6 3,836.2 2,525.2 4,035.7 95.1 720.8 23.1
Development Budget 1,664.0 7,169.3 1,618.9 1,050.4 9,039.2 14,661.7 14,661.7 61.7 1,869.9 26.1
Total Health 2,124.9 10,284.7 1,999.4 1,757.0 12,875.4 17,186.9 18,697.4 68.9 2,590.7 25.2
Operating Budget 461.0 3,115.4 380.5 706.6 3,836.2 2,525.2 4,035.7 95.1 720.8 23.1
Development Budget 1,664.0 7,169.3 1,618.9 1,050.4 9,039.2 14,661.7 14,661.7 61.7 1,869.9 26.1
Ministry of Frontiers and Tribal Affairs 78.1 477.9 37.4 43.2 400.7 562.7 586.6 68.3 -77.1 -16.1
Operating Budget 55.5 372.5 37.4 36.6 370.4 425.3 449.2 82.5 -2.0 -0.5
Development Budget 22.6 105.4 0.0 6.6 30.3 137.4 137.4 22.1 -75.1 -71.3
Ministry of Martyrs, Disabled and Social Affairs 514.6 11,996.6 2,714.6 1,056.4 20,240.3 2,382.5 22,085.8 91.6 8,243.8 68.7
Operating Budget 408.2 11,470.0 2,689.6 1,004.3 19,944.0 1,536.6 21,239.8 93.9 8,474.0 73.9
Development Budget 106.4 526.6 25.0 52.1 296.3 846.0 846.0 35.0 -230.2 -43.7
Ministry of Refugees and Repatriates 29.4 274.3 62.5 14.2 334.8 331.8 452.5 74.0 60.5 22.1
Operating Budget 29.4 258.7 61.5 17.7 314.6 209.1 329.9 95.4 56.0 21.6
Development Budget 0.0 15.7 1.0 -3.5 20.2 122.6 122.6 16.5 4.6 29.1
Ministry of Women Affairs 39.9 229.9 13.6 14.2 164.8 236.0 237.7 69.3 -65.1 -28.3
Operating Budget 33.4 188.8 13.7 14.6 162.7 187.0 188.8 86.2 -26.1 -13.8
Development Budget 6.5 41.1 -0.1 -0.3 2.1 49.0 49.0 4.3 -39.0 -94.9
Office of Disaster Preparedness 43.5 120.0 7.4 7.9 79.7 125.9 128.3 62.1 -40.3 -33.6
Operating Budget 12.3 81.7 7.4 7.9 77.4 95.5 97.8 79.1 -4.4 -5.3
Development Budget 31.2 38.2 0.0 0.0 2.3 30.5 30.5 7.6 -35.9 -94.0
Directorate of Kochis 11.6 72.1 3.8 5.5 48.1 90.4 92.5 52.0 -23.9 -33.2
Operating Budget 11.6 47.2 3.8 5.5 48.1 59.2 61.4 78.4 0.9 2.0
Development Budget 0.0 24.9 0.0 0.0 0.0 31.1 31.1 0.0 -24.9 -100.0
Total Social Protection 717.0 13,170.7 2,839.3 1,141.3 21,268.5 3,729.3 23,583.5 90.2 8,097.8 61.5
Operating Budget 550.4 12,418.9 2,813.4 1,086.5 20,917.2 2,512.8 22,366.9 93.5 8,498.4 68.4
Development Budget 166.7 751.9 25.9 54.8 351.3 1,216.5 1,216.5 - 400.6 - 53.3
Ministry of Finance 1,250.0 7,876.7 272.9 927.3 5,491.0 6,421.6 8,577.2 64.0 -2,385.7 -30.3
Operating Budget 806.1 5,449.0 141.0 580.4 3,278.4 1,847.0 4,002.6 81.9 -2,170.5 -39.8
Development Budget 443.9 2,427.7 132.0 346.9 2,212.5 4,574.6 4,574.6 48.4 -215.2 -8.9
Ministry of Commerce 108.6 589.8 83.7 54.9 855.9 754.4 970.8 88.2 266.1 45.1
Operating Budget 34.6 371.1 38.9 32.4 575.5 390.0 606.4 94.9 204.4 55.1
Development Budget 74.0 218.7 44.8 22.6 280.4 364.4 364.4 76.9 61.7 28.2
Ministry of Economy 46.4 231.4 24.1 42.5 159.3 608.9 610.0 26.1 -72.2 -31.2
Operating Budget 23.1 133.4 16.6 17.5 132.9 259.0 260.1 51.1 -0.4 -0.3
Development Budget 23.3 98.1 7.5 25.0 26.3 349.9 349.9 7.5 -71.7 -73.2
Control and Audit Office 40.1 0.0 20.0 34.3 0.0 721.0 768.6 0.0 0.0 N/A
Operating Budget 16.3 0.0 10.6 8.5 0.0 110.7 158.3 0.0 0.0 N/A
Development Budget 23.7 0.0 9.5 25.8 0.0 610.3 610.3 0.0 0.0 N/A
Central Statistics Office 26.8 9,557.2 11.1 15.8 7,261.2 433.4 435.3 1,667.9 -2,296.0 -24.0
Operating Budget 16.3 6,300.2 11.4 11.6 4,325.1 142.5 144.4 2,995.1 -1,975.1 -31.3
Development Budget 10.5 3,257.1 -0.4 4.2 2,936.1 290.9 290.9 1,009.2 -321.0 -9.9
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 1,471.9 18,255.1 411.8 1,074.8 13,767.3 8,985.1 11,407.7 120.7 - 4,487.8 - 24.6
Operating Budget 896.4 12,253.6 218.5 650.3 8,312.0 2,749.2 5,171.8 160.7 - 3,941.6 - 32.2
Development Budget 575.5 6,001.5 193.3 424.4 5,455.3 6,236.0 6,236.0 87.5 - 546.2 - 9.1
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 60.7 131.3 4.1 7.9 56.0 226.4 231.2 24.2 -75.3 -57.3
Operating Budget 6.7 6.7 4.1 7.9 7.9 65.1 69.9 11.2 1.2 17.5
Development Budget 54.0 124.6 0.0 0.0 48.1 161.3 161.3 29.8 -76.4 -61.4
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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 44,992.8 277,911.0 31,955.2 41,058.3 303,505.2 25,594.2 9.2

150 Sale of Land and Buildings 1.4 36.1 1.9 5.3 33.5 -2.6 -7.1

2+150 TOTAL GROSS EXPENDITURE 44,994.2 277,947.1 31,957.1 41,063.5 303,538.7 25,591.6 9.2
RECURRENT EXPENDITURE 35,177.5 228,821.3 27,602.0 31,959.0 255,789.6 26,968.3 11.8
CAPITAL EXPENDITURE 9,816.7 49,125.8 4,355.1 9,104.6 47,749.1 -1,376.7 -2.8

701 General Public Services 2,867.2 31,046.7 4,129.3 7,293.5 40,280.5 9,233.8 29.7
Recurrent Expenditure 2,405.7 28,015.7 3,942.9 5,555.8 33,615.1 5,599.4 20.0
Capital Expenditure 461.5 3,031.0 186.4 1,737.7 6,665.3 3,634.3 119.9
702 Defence 13,641.5 67,214.5 8,713.8 12,615.2 81,188.3 13,973.8 20.8
Recurrent Expenditure 12,664.0 63,043.0 7,757.4 9,232.9 73,379.9 10,337.0 16.4
Capital Expenditure 977.5 4,171.6 956.5 3,382.3 7,808.4 3,636.8 87.2
703 Public Order and Safety 9,804.9 57,364.8 4,966.0 6,066.5 49,720.5 -7,644.4 -13.3
Recurrent Expenditure 7,389.0 51,240.5 4,795.3 5,527.9 48,760.5 -2,480.1 -4.8
Capital Expenditure 2,415.9 6,124.3 170.7 538.6 960.0 -5,164.3 -84.3
704 Economic Affairs 9,404.0 56,215.1 5,319.4 5,487.5 53,510.8 -2,704.3 -4.8
Recurrent Expenditure 4,296.4 24,860.1 2,598.0 2,614.7 24,299.7 -560.3 -2.3
Capital Expenditure 5,107.6 31,355.0 2,721.4 2,872.8 29,211.1 -2143.9 -6.8
705 Environmental Protection 26.7 139.0 12.1 11.0 149.9 10.9 7.8
Recurrent Expenditure 26.7 137.3 8.0 11.0 112.3 -25.0 -18.2
Capital Expenditure 0.0 1.7 4.0 0.0 37.6 35.8 2063.3
706 Housing and Communal Ammenities 199.8 1,290.7 122.0 278.3 1,106.3 -184.4 -14.3
Recurrent Expenditure 51.3 340.4 22.2 70.3 401.4 61.0 17.9
Capital Expenditure 148.4 950.2 99.8 208.0 704.8 -245.4 -25.8
707 Health 2,156.3 10,459.9 2,006.3 1,762.6 12,946.0 2,486.0 23.8
Recurrent Expenditure 2,030.5 10,101.0 1,983.7 1,727.3 12,699.9 2,598.9 25.7
Capital Expenditure 125.7 358.9 22.6 35.3 246.0 -112.9 -31.5
708 Recreation, Culture and Religion 358.0 2,649.1 106.1 186.6 1,539.6 -1,109.5 -41.9
Recurrent Expenditure 256.4 1,998.1 106.1 189.2 1,405.9 -592.2 -29.6
Capital Expenditure 101.6 651.0 0.0 -2.5 133.8 -517.3 -79.5
709 Education 5,926.4 40,241.3 3,996.9 6,266.3 43,525.5 3,284.3 8.2
Recurrent Expenditure 5,514.5 37,929.2 3,803.6 5,933.8 41,550.8 3,621.6 9.5
Capital Expenditure 411.8 2,312.1 193.3 332.5 1,974.8 -337.3 -14.6
710 Social Protection 609.5 11,326.0 2,585.2 1,096.0 19,571.4 8,245.4 72.8
Recurrent Expenditure 543.0 11,156.0 2,584.8 1,096.0 19,564.1 8,408.0 75.4
Capital Expenditure 66.5 170.0 0.4 0.0 7.4 -162.6 -95.7
Source: FPD using AFMIS data downloaded on the 10 January 2015

- 13 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

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


Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 9,815.3 49,089.7 4,353.2 9,099.3 47,715.6 -1,374.1 -2.8
Land and Buildings 12,534.0 37,456.0 1,756.5 4,510.1 22,472.7 -14,983.3 -40.0
251/8 Purchase of Land and Buildings 12,535.4 37,492.1 1,758.5 4,515.3 22,506.2 -14,985.9 -40.0
251 Buildings and Structures 12,459.0 36,886.4 1,746.0 4,508.4 21,935.0 -14,951.3 -40.5
258 Land 76.4 605.7 12.4 7.0 571.2 -34.6 -5.7
150 Sale of Land and Buildings -1.4 -36.1 -1.9 -5.3 -33.5 2.6 -7.1
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 2,615.7 8,118.2 275.4 1,302.6 5,857.3 -2,260.9 -27.8
257 Valuables 0.0 0.0 0.0 0.0 0.3 0.3 -12687.4
259 Capital Advance Payments -5,334.5 3,514.2 2,321.2 3,286.6 19,385.3 15,871.2 451.6
Source: FPD using AFMIS data downloaded on the 10 January 2015

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 11,872.5 -28,354.1 9,612.7 14,046.8 22,522.2 50,876.3 -179.4

3 NET ACQUISITION OF FINANCIAL ASSETS 14,124.2 -6,245.0 8,795.6 12,623.6 19,842.6 26,087.7 -417.7
Domestic 14,124.2 -6,245.0 8,795.6 12,623.6 19,842.6 26,087.7 -417.7
Currency and Deposits 13,258.0 -5,640.0 9,327.5 9,627.9 19,738.5 25,378.5 -450.0
311 Treasury Single Account 9,436.1 -3,251.8 9,007.6 9,043.9 18,733.1 21,984.9 -676.1
313 Donor Accounts 3,821.6 -2,388.8 319.3 584.0 1,003.2 3,392.0 -142.0
314/90 Other Deposit Accounts 0.3 0.6 0.6 0.0 2.2 1.6 287.2
317 Loans -3,428.6 -530.6 131.4 -958.9 -1,858.5 -1,327.9 250.3
319 Other Accounts Receivable 30.1 -74.4 0.0 2,865.7 3,764.8 3,839.3 -5159.4
Other Assets 4,264.6 0.0 -663.2 1,088.9 -1,802.2 -1,802.2 N/A
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES -2,251.7 -22,109.1 817.0 1,423.2 2,679.6 24,788.7 -112.1
Domestic -5,558.0 -26,411.8 785.0 1,464.5 1,552.0 27,963.7 -105.9
411 Accounts Payable -2,311.2 -23.8 699.8 -1,243.5 -943.0 -919.2 3858.5
413 Pension Liabilities -30.1 0.0 6.5 122.6 158.4 158.4 N/A
423 Other Payables 0.0 0.0 0.0 0.0 0.1 0.1 N/A
451 Other Liabilities -3,216.7 -26,387.9 78.7 2,585.4 2,336.4 28,724.3 -108.9
Foreign 3,306.3 4,302.7 32.0 -41.3 1,127.6 -3,175.1 -73.8
431 Foreign Currency 3,196.9 3,137.1 -0.8 5.4 10.9 -3,126.3 -99.7
181-2 Loans 109.4 1,165.6 32.9 -46.7 1,116.8 -48.8 -4.2
Source: FPD using AFMIS data downloaded on the 10 January 2015

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
Qaw - 12 Qaw - 12 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 33,120.9 306,105.3 22,342.5 27,011.2 281,264.3 -24,841.0 -8.1
2-25 Expenditures (Recurrent) 35,177.5 228,821.3 27,602.0 31,959.0 255,789.6 26,968.3 11.8
23 Interest 54.5 268.1 0.0 15.2 349.3 81.2 30.3

Net Balance (1-2-25) -2,056.6 77,284.0 -5,259.5 -4,947.8 25,474.7 -51,809.3 -67.0
Primary Balance (1-2-25+23) -2,002.1 77,552.1 -5,259.5 -4,932.6 25,824.0 -51,728.1 -66.7

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 9,815.3 49,089.7 4,353.2 9,099.3 47,715.6 -1,374.1 -2.8

Net Lending-Borrowing (1-2) -11,871.9 28,194.3 -9,612.7 -14,047.1 -22,240.9 -50,435.2 -178.9

Financing (3+4+5) 11,871.9 -28,194.3 9,612.7 14,047.1 22,240.9 50,435.2 -178.9

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 14,124.2 -6,245.0 8,795.6 12,623.6 19,842.6 26,087.7 -417.7
4 Net Acquisition of Financial Liabilities -2,251.7 -22,109.1 817.0 1,423.2 2,679.6 24,788.7 -112.1

5 RETAINED EARNINGS -0.6 159.8 0.0 0.3 -281.2 -441.0

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 10 January 2015

- 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.

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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)

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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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