Monthly Fiscal Bulletin, Month 12, 1392

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

All tables generated using AFMIS data downloaded on 2 February 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 were Afs 16.7 billion in month 12 as compared to Afs 6.7 billion in
previous month. This makes the a total of Afs 108.4 billion revenue in FY 1392.
o Total grants receipt for operating expenditures during month 12, were Afs 2.6 billion, whereas in
preceding month of FY 1392, it was only Afs 6.5 billion.
o During month 12, total operating expenditures were Afs 26.3 billion as compared to Afs 15.3 billion
in month 11 of FY 1392, whereas for the YTD, total spending were of Afs 197.8 billion.
o The YTD Operating Budget balance for current fiscal year was a surplus of Afs 53.7 billion including
grants, while excluding grants there was a deficit of Afs 89.3 billion.
Development Budget highlights:
o Total development budget expenditures, in month 12, were about Afs 18.5 billion compared to Afs
10.3 billion in previous month, whereas for the YTD for 12 months, total development expenditures
were Afs 80 billion.
o The development grants receipts during month 12, were Afs 6.5 billion compared to Afs 10.5 billion
received in month 11 of FY 1392.
o The Development Budget balance for the YTD of 12 months was a deficit of Afs 11.9 billion
compared to Afs 19 billion for the YTD by the end of 11 month in 1392.
Total Domestic Revenue
(Afs million) 123,000 REVENUE SUMMARY
110,700

98,400
108,410 This section illustrates revenues
91,663
86,100 84,959
received from the Government that
75,850 75,751 are used to finance its expenditures
65,600 66,569 and deliver Government services.
55,350 57,778
These revenues may either be
45,920 47,987
39,659 domestically raised revenues or donor
36,490
27,060
30,654 Total revenue grants. Further information is
18,040 22,324 Original Target
9,020
13,519
available in Tables 2 and 3.
6,885 AFMIS data extract 2 February 2014
Domestic Revenue Developments
Domestic Revenue (Afs billion)

56.7
1391 YTD 1392 YTD 1392 YTD Target Total domestic revenues for the
51.1 FY 1392 were about Afs 108.4
billion against the original target
38.5 of Afs 123 billion, a shortfall by
34.9
around 11.9 percent.

27.4
26.1
Total YTD tax revenues were Afs
21.2 21.5
18.1 51 billion, falling behind 1392
8.4
YTD target of Afs 56.8 billion by
3.8
5.2
10.2 percent.
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
Total customs duties for the YTD
Taxes Miscellaneous
were Afs 27.4 billion, falling
AFMIS data extract 2 February 2014
behind the YTD target for 1392
Donor Grants Afs billion where as it was Afs 34.9 billion
1391 YTD 1392 YTD by 21.5 percent.
143.0 Total YTD non-tax revenues
were Afs 21.5 billion, lower than
the YTD target for 1392 of Afs
26.1 billion by 17.6 percent.
65.7 Donor Grant Developments
48.8 Total YTD operating grants
35.8
receipts were Afs 143 billion
compared to Afs 65.7 billion
Operating Grants Development Grants
(the 9 month YTD actual for FY
1391).
AFMIS data extract 2 February 2014

Total YTD development grants

receipts were around Afs 48.8
billion compared to Afs 35.8
billion for 9 months of FY 1391.

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 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) This section illustrates the expenditures
197,767
196,327 incurred by the Government for the year
179,966
171,460 to date for the delivery of Government
163,606
156,155
Previous year expenditure
147,245 services. Further information on the
Operating Expenditure
135,643
Budget 130,885 breakdown of these expenditures by
121,111
114,524 spending type and sectors for the
102,745
98,164
operating and development budgets is
81,803 82,050
65,442 67,927 available in Tables 4 to 8.
49,082 52,558

32,721 34,004 Operating Budget

16,361 15,223
1,340 AFMIS data extract 2 February 2014
Total YTD operating expenditures
were Afs 197.8 billion by end of FY
Development Budget Expenditure
(Afs million)
159,945 1392, about 0.7 percent more than
146,799
the allocated budget of Afs 196.3
133,654
billion. As given by the graph, there
120,508
Development Expenditure

107,362
115,301 was no actual expenditure in month
Budget (Pre MYR) 105,876
Previous year expendiuture 94,216 96,450 11 of FY 1391 as it was only for 9
87,025
Budget excl. Carry forward
81,070
77,599 80,012 months.
67,924 68,174
61,558
Total YTD wage spending was Afs
58,748
54,779
49,323 51,308 139.5 billion by end of FY 1392
44,357
39,897
32,852 31,574
38,925 compared to Afs 143.9 billion the
19,706 21,691
18,023
23,664 YTD target of FY 1392 .
12,265 12,309
6,560
2,840
7 322
7,299 AFMIS data extract 2 February 2014 Expenditures on goods and services
for the YTD were Afs 38.2 billion
Expenditure by Economic Category (Afs billion) compared to Afs 44.5 billion for the
1391 YTD 1392 YTD 1392 Budget

139.5
143.9 YTD target of FY1392.

Development Budget
98.4

Total YTD development expenditures

77.0
were about Afs 80 billion by end of FY
62.1
1392 compared to Afs 157.8 billion of
44.5
38.2 39.7
31.8
40.3
the YTD budget for 1392. This shows
25.2
21.8
24.2
that development spending was lower
11.1 11.7
3.8
8.4 8.4
than the YTD budget targets (with or
Wages Goods and services
(operating)
Goods and services
(development)
Nonfinancial Assets
(operating)
Nonfinancial Assets
(development)
Social transfers and
Interest
without carry forward) for 1392.
AFMIS da ta extra ct 2 February 2014 Total YTD expenditures on goods and
services were Afs 39.7 billion
compared to an allocated budget of
Afs 62.1 billion.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
40.3 billion by end of month 12
compared to Afs 77.0 billion allocated
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budget target for FY1392.
BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

98%
Presidents Office 1,773.6
1,324.3

106% 1392 Current Allocated Budget

Ministry of Finance 5,455.5
5,928.3
1392 YTD Expenditure
Independent Directorate of Local 84%
2,537.5
Governance 1,657.0 1391YTD Expenditure
91%
Ministry of Public Health 3,115.9
1,799.1

99% Budget Execution rates

Ministry of Higher Education 3,152.9
2,212.1

106%
Ministry of Foreign Affairs 3,250.4
2,094.3

100%
General Directorate of National Security 9,596.9
5,089.3

Ministry of Defence 58,084.7

37,465.2

100%
Ministry of Education 29,195.6
20,232.7

93%
Ministry of Interior 50,271.0
36,207.0

AFMIS data extract 2 February 2014

10 Largest Development Budgets YTD expenditure (Afs million)

1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
69%
Ministry of Mines and Industries 1,257.1
1,324.9
66%
Ministry of Transport and Aviation 1,196.2
818.3
1143%
Da Brishna Shirkat 2,054.0
784.3
77%
Ministry of Agriculture 5,059.8 Budget Execution rates
3,084.9
55%
Ministry of Finance 2,438.9
2,097.2
74%
Ministry of Public Health 7,201.7
4,560.4
42%
Ministry of Education 6,041.3
2,816.3
46%
Ministry of Energy and Water 5,458.8
5,339.5
60%
Ministry of Public Works 13,894.5
12,708.7

Ministry of Rural Rehabilitation and 87%

16,460.9
Development 12,418.2

AFMIS data extract 2 February 2014

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TABLES
Table 1. Budget Summary

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

Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 12,795.3 147,386.9 13,295.6 19,379.2 251,416.1 104,029.3 70.6
1 Domestic Revenues 12,701.9 81,671.5 6,703.9 16,747.5 108,410.2 26,738.7 32.7
1-19 Operating Grants 93.4 65,715.4 6,591.7 2,631.6 143,006.0 77,290.6 117.6
Operating Expenditures 22,475.7 135,779.9 15,305.8 26,306.6 197,767.0 61,987.2 45.7
21 Compensation of Employees 13,407.5 98,369.4 10,179.9 13,526.3 139,475.2 41,105.8 41.8
22 Use of Goods and Services 6,587.4 25,183.8 3,469.4 9,201.4 38,194.3 13,010.5 51.7
23 Interest 43.6 90.4 10.4 54.5 268.1 177.7 196.6
24 Social Transfers 795.7 8,320.7 945.9 703.9 11,446.8 3,126.1 37.6
25 Gross Acquisition of Nonfinancial Assets 1,641.4 3,815.6 700.2 2,820.5 8,382.6 4,567.1 119.7
Operating Budget Balance
Excluding Grants -9,773.8 -54,108.4 -8,601.8 -9,559.1 -89,356.9 -35,248.5 65.1
Including Grants -9,680.4 11,607.0 -2,010.1 -6,927.4 53,649.1 42,042.1 362.2

DEVELOPMENT BUDGET
Development Grants 12,405.2 35,794.5 10,559.8 6,544.4 48,808.3 13,013.8 36.4
Development Expenditures 13,235.5 53,609.9 10,249.5 18,454.0 80,011.9 26,402.0 49.2
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 5,334.6 21,817.2 3,599.1 11,793.8 39,699.3 17,882.1 82.0
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 7,900.9 31,792.7 6,650.3 6,660.2 40,312.6 8,519.9 26.8
Development Budget Balance -830.3 -17,815.4 310.3 -11,909.6 -31,203.6 -13,388.2 75.1

INTEGRATED BUDGET
Revenues 25,200.5 183,181.4 23,855.4 25,923.5 300,224.4 117,043.0 63.9
Domestic Revenues 12,701.9 81,671.5 6,703.9 16,747.5 108,410.2 26,738.7 32.7
Grants 12,498.6 101,509.9 17,151.5 9,176.0 191,814.3 90,304.4 89.0
Expenditures 35,711.3 189,389.7 25,555.2 44,760.6 277,778.9 88,389.2 46.7
Balances
Excluding Grants -23,009.3 -107,718.2 -18,851.3 -28,013.0 -169,368.8 -61,650.5 57.2
Including Grants -10,510.7 -6,208.3 -1,699.8 -18,837.0 22,445.5 28,653.9 -461.5

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 25,200.5 183,181.4 23,855.4 25,923.5 300,224.4 117,043.0 63.9
2-25 Recurrent Expenditures (excludes code 25) 26,169.0 153,781.5 18,204.7 35,279.9 229,083.7 75,302.2 49.0
23 Interest 90.4 90.4 10.4 54.5 268.1 177.7 196.6
Net Balance (1-2-25) -968.4 29,399.9 5,650.7 -9,356.3 71,140.8 41,740.8 142.0
Primary Balance (1-2-25+23) -924.8 29,490.3 5,661.1 -9,301.9 71,408.8 41,918.5 142.1
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 2 February 2014

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 Qaw - 12 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 25,200.5 183,181.4 23,855.4 25,923.5 300,224.4 117,043.0 63.9
1-19 REVENUES excluding grants 12,701.9 81,671.5 6,703.9 16,747.5 108,410.2 123,000.0 88.1 26,738.7 32.7

DOMESTIC REVENUES 12,701.9 81,671.5 6,703.9 16,747.5 108,410.2 123,000.0 88.1 26,738.7 32.7
11 Tax Revenues 5,366.2 38,505.6 3,186.9 6,454.8 51,139.3 56,749.5 90.1 12,633.7 32.8
111 Fixed Taxes 1,102.8 8,166.6 1,085.2 1,290.5 11,540.2 12,367.6 93.3 3,373.6 41.3
112 Income Taxes 2,698.3 13,500.0 851.7 1,517.7 16,222.5 17,938.9 90.4 2,722.6 20.2
113 Property Taxes 19.7 221.3 30.3 18.3 290.5 397.7 73.0 69.2 31.3
114 Sales Taxes 1,365.8 14,840.3 937.0 1,971.5 17,396.1 22,692.3 76.7 2,555.8 17.2
116 Other Taxes 128.8 1,449.6 251.4 1,615.0 5,102.4 2,768.7 184.3 3,652.7 252.0
117 Tax Penalties and Fines 50.8 327.8 31.3 41.8 587.6 584.2 100.6 259.8 79.3
12 Customs Duty, Import Taxes 2,461.9 21,219.1 2,481.1 2,694.7 27,351.3 34,887.4 78.4 6,132.1 28.9
13 Non Tax Revenue 3,684.3 18,129.2 1,389.1 4,437.1 21,530.6 26,125.5 82.4 3,401.4 18.8
131 Income from Capital Property 38.0 2,925.2 155.6 239.9 1,736.5 3,921.0 44.3 -1,188.7 -40.6
132 Sales of Goods and Services 2,511.4 7,907.3 402.7 2,423.1 8,010.7 10,518.4 76.2 103.4 1.3
133 Administrative Fees 1,060.4 6,563.9 694.1 1,612.3 10,355.8 10,442.6 99.2 3,791.9 57.8
134 Royalties 14.8 187.2 42.4 41.3 311.0 314.0 99.0 123.8 66.1
135 Non Tax Fines and Penalties 52.2 404.4 64.2 68.0 617.5 720.0 85.8 213.2 52.7
136 Extractive Industry 7.4 141.3 30.2 52.5 499.1 146.7 340.2 357.8 253.2
14 Miscellaneous Revenue 766.0 1,268.8 -571.5 2,725.8 4,845.8 1,470.3 329.6 3,576.9 281.9
17 Social Contributions 423.6 2,548.7 218.3 435.2 3,543.2 3,767.3 94.1 994.5 39.0

GRANTS 12,498.6 101,509.9 17,151.5 9,176.0 191,814.3 90,304.4 47.1

191-2 Foreign Governments 1,700.9 71,720.6 6,591.7 2,631.6 143,006.0 71,285.3 49.8
193-4 International Organisation 9,819.7 28,781.5 10,559.8 6,544.4 48,808.3 20,026.8 41.0
195-6 Other Government Units 978.0 1,007.7 0.0 0.0 0.0 -1,007.7 N/A

TOTAL OPERATING BUDGET REVENUE 12,270.8 146,693.0 13,287.9 19,370.8 251,353.1 104,660.2 41.6
Domestic Revenues 12,177.4 80,977.6 6,696.2 16,739.2 108,347.1 123,000.0 88.1 27,369.6 25.3
as percentage of total 55.2 55.2 50.4 86.4 43.1
External Grant Support 93.4 65,715.4 6,591.7 2,631.6 143,006.0 77,290.6 54.0
as percentage of total 44.8 44.8 49.6 13.6 56.9
Source: FPD using AFMIS data downloaded on the 2 February 2014

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 Qaw - 12 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 12,701.9 81,671.5 6,703.9 16,747.5 108,410.2 123,000.0 88.1 26,738.7 32.7

01 Kabul 417.5 1,804.7 114.6 253.8 2,188.4 2,773.6 78.9 383.7 21.3
02 Kapisa 15.8 76.8 7.3 23.4 109.5 126.1 86.8 32.7 42.5
03 Parwan 36.4 154.3 14.2 43.0 201.7 237.1 85.1 47.4 30.7
04 Wardak 27.7 141.1 2.8 26.9 157.0 188.0 83.5 16.0 11.3
05 Logar 22.3 84.0 7.1 22.8 129.9 149.0 87.2 45.9 54.6
06 Nangarhar 912.6 7,987.0 923.3 1,102.1 11,436.8 12,056.6 94.9 3,449.8 43.2
07 Laghman 16.5 98.1 5.8 22.3 122.3 166.8 73.3 24.3 24.8
08 Pangsher 21.2 45.9 4.7 14.2 68.4 82.5 82.9 22.5 49.1
09 Baghlan 40.4 182.4 12.2 54.1 267.9 305.3 87.8 85.5 46.9
10 Bamyan 16.0 66.1 6.0 23.6 100.0 105.8 94.5 33.9 51.3
11 Ghazni 40.1 210.7 3.0 47.6 275.8 303.8 90.8 65.1 30.9
12 Paktika 41.5 106.0 15.8 41.8 161.5 156.1 103.4 55.4 52.3
13 Paktiya 40.5 454.9 51.3 99.7 771.1 624.5 123.5 316.2 69.5
14 Khost 114.6 742.8 51.5 126.2 937.5 1,484.9 63.1 194.7 26.2
15 Kunar 19.8 87.5 6.3 27.6 148.1 525.7 28.2 60.6 69.3
16 Nuristan 16.0 28.3 4.5 15.5 40.8 40.0 102.0 12.5 44.0
17 Badakhshan 68.0 184.6 16.7 63.9 278.0 304.2 91.4 93.4 50.6
18 Takhar 37.2 188.9 20.7 49.9 275.9 337.0 81.8 87.0 46.0
19 Kunduz 114.4 881.1 111.0 93.7 1,017.8 1,556.2 65.4 136.6 15.5
20 Samangan 16.1 77.3 3.4 17.0 106.8 114.8 93.0 29.5 38.2
21 Balkh 804.9 7,244.7 732.5 992.2 7,847.4 11,277.0 69.6 602.7 8.3
22 Saripul 11.6 65.5 1.9 19.4 87.7 90.1 97.4 22.2 34.0
23 Ghor 13.8 67.6 1.6 21.8 188.9 102.3 184.6 121.3 179.5
24 Dikondy 10.5 51.4 4.0 18.1 69.5 68.8 101.0 18.1 35.2
25 Uruzgan 10.9 41.6 4.1 17.5 63.6 74.9 84.8 22.0 52.9
26 Zabul 6.5 41.1 4.0 11.3 61.1 144.1 42.4 20.0 48.7
27 Kandahar 276.4 1,459.4 91.3 0.0 2,297.2 3,410.7 67.4 837.8 57.4
28 Jawzjan 31.4 183.8 13.3 33.3 226.1 255.0 88.7 42.3 23.0
29 Faryab 355.0 2,369.9 517.8 634.0 5,827.5 3,022.4 192.8 3,457.6 145.9
30 Helmand 77.3 359.6 32.9 94.1 541.4 700.7 77.3 181.8 50.5
31 Badghis 9.1 62.0 7.6 16.3 84.3 90.9 92.7 22.3 35.9
32 Herat 1,682.4 13,299.8 1,107.9 1,252.3 15,416.4 21,817.3 70.7 2,116.5 15.9
33 Farah 141.0 832.2 359.0 435.0 2,851.4 1,245.6 228.9 2,019.2 242.6
34 Nimroz 466.4 3,553.8 455.1 899.3 5,703.9 5,080.5 112.3 2,150.1 60.5
90 Central Ministries 6,770.2 38,436.6 1,988.8 10,133.8 48,348.8 53,981.5 89.6 9,912.2 25.8
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 February 2014

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget
Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 35,711.3 189,389.7 25,555.2 44,760.6 277,778.9 354,077.1 78.5 88,389.2 46.7
Operating Budget 22,475.7 135,779.9 15,305.8 26,306.6 197,767.0 196,327.0 100.7 61,987.2 45.7
Development Budget 13,235.5 53,609.9 10,249.5 18,454.0 80,011.9 157,750.1 50.7 26,402.0 49.2
2* TOTAL NET EXPENDITURES 35,706.2 189,212.9 25,553.7 44,759.2 277,744.8 88,531.9 46.8
Operating Budget 22,470.7 135,603.0 15,304.2 26,305.2 197,732.9 62,129.9 45.8
Development Budget 13,235.5 53,609.9 10,249.5 18,454.0 80,011.9 26,402.0 49.2

21 Compensation of Employees 13,407.5 98,369.4 10,179.9 13,526.3 139,475.2 143,927.2 96.9 41,105.8 41.8
Operating Budget 13,407.5 98,369.4 10,179.9 13,526.3 139,475.2 143,927.2 96.9 41,105.8 41.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 11,922.1 47,001.0 7,068.5 20,995.2 77,893.6 106,582.5 73.1 30,892.6 65.7
Operating Budget 6,587.4 25,183.8 3,469.4 9,201.4 38,194.3 44,468.8 85.9 13,010.5 51.7
Development Budget 5,334.6 21,817.2 3,599.1 11,793.8 39,699.3 62,113.8 63.9 17,882.1 82.0
23 Interest 43.6 90.4 10.4 54.5 268.1 1,500.0 17.9 177.7 196.6
Operating Budget 43.6 90.4 10.4 54.5 268.1 1,500.0 17.9 177.7 196.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 795.7 8,320.7 945.9 703.9 11,446.8 22,730.4 50.4 3,126.1 37.6
Operating Budget 795.7 8,320.7 945.9 703.9 11,446.8 22,730.4 50.4 3,126.1 37.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 9,542.3 35,608.3 7,350.5 9,480.7 48,695.2 88,118.0 55.3 13,087.0 36.8
Operating Budget 1,641.4 3,815.6 700.2 2,820.5 8,382.6 11,128.9 75.3 4,567.1 119.7
Development Budget 7,900.9 31,792.7 6,650.3 6,660.2 40,312.6 76,989.2 52.4 8,519.9 26.8
25* Net Acquisition of Nonfinancial Assets 9,537.2 35,431.4 7,349.0 9,479.3 48,661.1 13,229.7 37.3
Operating Budget 1,636.3 3,638.7 698.6 2,819.1 8,348.5 4,709.8 129.4
Development Budget 7,900.9 31,792.7 6,650.3 6,660.2 40,312.6 8,519.9 26.8

Memo RECURRENT EXPENDITURES (excludes 25) 26,169.0 153,781.5 18,204.7 35,279.9 229,083.7 75,302.2 49.0
Operating Budget 20,834.3 131,964.3 14,605.6 23,486.1 189,384.4 57,420.1 43.5
Development Budget 5,334.6 21,817.2 3,599.1 11,793.8 39,699.3 17,882.1 82.0
Source: FPD using AFMIS data downloaded on the 2 February 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).

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Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 22,475.7 135,779.9 15,305.8 26,306.6 197,767.0 196,327.0 100.7 61,987.2 45.7
2* TOTAL NET EXPENDITURES 22,470.7 135,603.0 15,304.2 26,305.2 197,732.9 62,129.9 45.8

21 Compensation of Employees 13,407.5 98,369.4 10,179.9 13,526.3 139,475.2 143,927.2 96.9 41,105.8 41.8
of which operating budget 13,407.5 98,369.4 10,179.9 13,526.3 139,475.2 41,105.8 41.8
211-3 Wages and Salaries 13,307.7 97,613.1 9,884.8 13,439.2 137,802.6 40,189.5 41.2
211 Wages and Salaries in Cash 10,857.0 81,295.5 7,717.2 10,714.5 112,637.3 31,341.8 38.6
212 Wages and Salaries in Kind 2,571.6 16,521.1 1,946.8 2,358.0 21,259.5 4,738.4 28.7
213 Wages and Salary Advance 1.5 117.8 4.5 7.8 301.4 183.6 155.9
216 Wages (unclassified) 0.0 0.0 315.7 431.9 4,029.8 4,029.8 N/A
214-5 Social Benefits 99.8 756.3 295.1 87.1 1,672.6 916.3 121.2
214 Social Benefits - in Cash 99.8 756.3 295.1 87.1 1,672.6 916.3 121.2
219 Return of Salaries -122.3 -321.3 -99.4 -73.0 -425.4 -104.1 32.4
22 Use of Goods and Services 6,587.4 25,183.8 3,469.4 9,201.4 38,194.3 44,468.8 85.9 13,010.5 51.7
of which operating budget 6,587.4 25,183.8 3,469.4 9,201.4 38,194.3 13,010.5 51.7
221 Travel 143.9 1,149.2 193.7 257.9 1,851.7 702.5 61.1
222 Communications 0.0 0.0 470.0 833.9 3,882.7 3,882.7 N/A
223 Contracted Services 121.1 525.7 109.5 439.7 1,510.0 984.3 187.2
224 Repairs and Maintenance 351.7 1,141.5 1,116.1 2,978.6 9,371.0 8,229.5 720.9
225 Utilities 1,784.3 6,977.0 262.0 763.3 3,024.5 -3952.5 -56.7
226 Fuel 1,164.4 4,647.0 463.4 1,035.0 5,611.5 964.5 20.8
227-9 Other Use of Goods and Services 3,021.9 10,743.5 854.6 2,893.0 12,943.0 2199.5 20.5
227 Tools and materials (< 50,000) 1,581.5 4,713.9 507.2 1,556.5 6,191.1 1,477.2 31.3
228 Other Expenses 800.0 5,218.5 332.9 833.6 5,960.4 741.9 14.2
229 Advances and Return of Expenditure 640.5 811.1 14.6 502.9 791.5 -19.6 -2.4

23 Interest 43.6 90.4 10.4 54.5 268.1 1,500.0 17.9 177.7 196.6
230 To Non-Residents 43.6 90.4 10.4 54.5 268.1 177.7 196.6

24 Social Transfers 795.7 8,320.7 945.9 703.9 11,446.8 22,730.4 50.4 3,126.1 37.6
242 Subsidies 0.0 1,000.0 0.1 402.4 904.4 -95.6 -9.6
243-6 Grants to Government Units & Other organisations 68.4 194.9 11.9 27.2 229.3 34.4 17.7
243 Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 0.0 N/A
244 Grants to Foreign Government - Capital 46.9 148.9 6.1 22.0 205.4 56.4 37.9
245 Grants to other Government Units - Current 21.5 46.0 5.8 5.3 24.0 -22.0 -47.9
246 Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 0.0 N/A
247 Social Security 740.4 6,804.7 934.4 411.2 10,306.3 3,501.6 51.5
248-9 Other Social Transfers -13.1 321.1 -0.5 -137.0 6.7 -314.4 -97.9
248 Social Assistance 16.8 151.0 3.7 3.9 25.8 -125.1 -82.9
249 Advance Subsides, Grants -29.8 170.2 -4.2 -140.9 -19.1 -189.3 -111.2

25 Gross Acquisition of Nonfinancial Assets 1,641.4 3,815.6 700.2 2,820.5 8,382.6 11,128.9 75.3 4,567.1 119.7
of which operating budget 1,641.4 3,815.6 700.2 2,820.5 8,382.6 4,567.1 119.7
25* Net Acquisition of Nonfinancial Assets 1,636.3 3,638.7 698.6 2,819.1 8,348.5 4,709.8 129.4
150 Sale of Land and Buildings -5.0 -176.8 -1.6 -1.4 -34.1 142.7 -80.7
251 Buildings and Structures 799.5 1,503.3 540.3 1,631.5 4,430.1 2,926.7 194.7
252 Machinery / Equipment (>50,000) 811.9 2,105.9 149.7 1,108.7 3,370.8 1,264.9 60.1
257 Valuables 0.1 11.9 0.0 0.0 1.4 -10.5 -88.2
258 Land 30.3 186.7 10.1 77.0 565.4 378.8 202.9
259 Capital Advance Payments -0.4 7.7 0.1 3.3 14.9 7.2 93.1

Memo RECURRENT EXPENDITURES (excludes 25) 20,834.3 131,964.3 14,605.6 23,486.1 189,384.4 57,420.1 43.5

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

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Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 35,711.3 189,389.7 25,555.2 44,760.6 277,709.9 354,012.9 354,077.1 78.4% 88,320.2 46.6
Operating Budget 22,475.7 135,779.9 15,305.8 26,306.6 197,698.0 196,327.0 196,327.0 100.7% 61,918.2 45.6
Development Budget 13,235.5 53,609.9 10,249.5 18,454.0 80,011.9 157,685.9 157,750.1 50.7% 26,402.0 49.2
Security 13,891.9 82,226.6 9,476.6 22,865.4 131,425.9 152,336.2 174,076.4 75.5% 49,199.3 59.8
Operating Budget 13,669.0 81,660.6 8,630.2 17,119.7 122,342.6 113,091.1 134,831.3 90.7% 40,682.0 49.8
Development Budget 222.9 566.0 846.3 5,745.6 9,083.3 39,245.1 39,245.1 23.1% 8,517.3 1504.8

Total Governance, Rule of Law and Human Rights 1,848.5 10,094.9 1,321.4 1,722.1 14,306.7 15,040.7 16,869.3 84.8% 4,211.9 41.7
Operating Budget 1,494.8 8,820.9 1,130.8 1,360.8 12,503.8 11,177.5 13,006.1 96.1% 3,682.9 41.8
Development Budget 353.7 1,274.0 190.6 361.3 1,802.9 3,863.2 3,863.2 46.7% 528.9 41.5

Total Infrastructure and Natural Resources 5,532.6 26,661.6 5,148.6 6,711.9 32,524.0 50,126.0 51,793.2 62.8% 5,862.4 22.0
Operating Budget 601.6 3,121.3 485.8 789.4 4,956.4 3,232.7 4,899.8 101.2% 1,835.1 58.8
Development Budget 4,930.9 23,540.3 4,662.9 5,922.4 27,567.6 46,893.4 46,893.4 58.8% 4,027.3 17.1
Total Education 5,259.8 27,599.1 4,076.0 6,083.1 41,562.2 53,485.3 53,179.1 78.2% 13,963.1 50.6
Operating Budget 3,896.5 23,340.4 2,942.5 4,794.0 33,701.8 34,049.8 33,743.5 99.9% 10,361.4 44.4
Development Budget 1,363.3 4,258.7 1,133.5 1,289.1 7,860.3 19,435.5 19,435.5 40.4% 3,601.7 84.6
Total Health 1,648.9 6,359.5 709.3 2,131.3 10,317.7 13,141.8 13,183.1 78.3% 3,958.2 62.2
Operating Budget 377.0 1,799.1 352.7 461.0 3,115.9 3,395.9 3,437.1 90.7% 1,316.9 73.2
Development Budget 1,272.0 4,560.4 356.6 1,670.3 7,201.7 9,746.0 9,746.0 73.9% 2,641.4 57.9

Total Agriculture and Rural Development 4,078.7 17,327.3 2,678.6 2,987.3 24,696.8 28,282.0 28,718.8 86.0% 7,369.6 42.5
Operating Budget 278.1 1,427.1 194.7 318.5 2,303.5 2,036.5 2,473.2 93.1% 876.4 61.4
Development Budget 3,800.6 15,900.2 2,483.8 2,668.8 22,393.3 26,245.6 26,245.6 85.3% 6,493.2 40.8
Total Social Protection 983.8 8,728.0 1,194.5 717.1 13,167.6 3,435.4 13,745.8 95.8% 4,439.6 50.9
Operating Budget 881.0 8,041.2 1,131.4 550.4 12,416.3 2,325.6 12,636.0 98.3% 4,375.1 54.4
Development Budget 102.8 686.8 63.1 166.7 751.2 1,109.9 1,109.9 67.7% 64.4 9.4

Total Economic Governance and Private Sector

Development 2,467.1 10,388.6 950.2 1,542.5 9,709.1 8,801.7 12,106.2 80.2% -679.6 -6.5
Operating Budget 1,277.7 7,569.3 437.6 912.7 6,357.7 2,787.7 6,092.1 104.4% -1,211.6 -16.0
Development Budget 1,189.4 2,819.4 512.6 629.8 3,351.4 6,014.1 6,014.1 55.7% 532.0 18.9
Total Unclassified 0.0 4.2 0.0 0.0 0.0 29,363.6 0.0 N/A -4.2 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 4.2 0.0 0.0 0.0 5,133.2 0.0 #DIV/0! -4.2 -100.0
Source: FPD using AFMIS data downloaded on the 2 February 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.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 6,754.9 36,337.6 3,808 8,694.8 50,566.7 59,602.4 70,782.5 71.4 14,229.1 39.2
Operating Budget 6,701.1 36,207.0 3,790 8,614.2 50,271.0 42,667.7 53,847.8 93.4 14,064.0 38.8
Development Budget 53.8 130.6 17.9 80.6 295.7 16,934.7 16,934.7 1.7 165.1 126.5
Ministry of Defence 6,625.2 37,487.7 5,520.3 13,623.4 66,397.8 78,603.9 88,744.0 74.8 28,910.1 77.1
Operating Budget 6,610.0 37,465.2 4,707.0 8,016.2 58,084.7 57,107.5 67,247.7 86.4 20,619.5 55.0
Development Budget 15.3 22.4 813.3 5,607.2 8,313.1 21,496.4 21,496.4 38.7 8,290.6 36937.3
Ministry of Foreign Affairs 305.1 2,452.9 121.9 371.1 3,510.8 3,117.4 3,544.1 99.1 1,057.9 43.1
Operating Budget 173.3 2,094.3 111.5 339.0 3,250.4 2,650.0 3,076.8 105.6 1,156.1 55.2
Development Budget 131.8 358.6 10.4 32.1 260.4 467.4 467.4 55.7 -98.1 -27.4
Presidential Protective Service 87.6 812.3 26.4 159.7 1,228.2 1,091.5 1,280.6 95.9 415.9 51.2
Operating Budget 84.7 804.7 21.7 150.4 1,139.6 873.1 1,062.2 107.3 334.8 41.6
Development Budget 2.9 7.5 4.7 9.3 88.7 218.4 218.4 40.6 81.1 1075.1
General Directorate of National Security 119.1 5,136.2 0.0 16.4 9,722.4 9,921.0 9,725.2 100.0 4,586.1 89.3
Operating Budget 100.0 5,089.3 0.0 0.0 9,596.9 9,792.7 9,596.9 100.0 4,507.5 88.6
Development Budget 19.1 46.9 0.0 16.4 125.5 128.3 128.3 97.8 78.6 167.7
Total Security 13,891.9 82,226.6 9,476.6 22,865.4 131,425.9 152,336.2 174,076.4 75.5 49,199.3 59.8
Operating Budget 13,669.0 81,660.6 8,630.2 17,119.7 122,342.6 113,091.1 134,831.3 90.7 40,682.0 49.8
Development Budget 222.9 566.0 846.3 5,745.6 9,083.3 39,245.1 39,245.1 23.1 8,517.3 1504.8
Presidents Office 298.9 1,533.5 160.5 246.7 1,927.8 2,188.1 2,287.1 84.3 394.3 25.7
Operating Budget 182.9 1,324.3 134.9 237.3 1,773.6 1,717.3 1,816.3 97.7 449.3 33.9
Development Budget 116.0 209.2 25.6 9.4 154.2 470.9 470.9 32.8 -54.9 -26.3
National Assembly Meshanro Jirga 45.8 384.7 42.4 55.3 578.7 657.4 641.5 90.2 194.0 50.4
Operating Budget 45.8 370.0 36.8 51.1 513.3 530.9 515.0 99.7 143.2 38.7
Development Budget 0.0 14.6 5.7 4.2 65.4 126.5 126.5 51.7 50.8 346.8
National Assembly Wolesi Jirga 123.7 917.3 91.5 105.9 1,275.0 1,251.1 1,253.6 101.7 357.8 39.0
Operating Budget 123.7 917.3 91.5 92.0 1,259.3 1,222.6 1,225.2 102.8 342.0 37.3
Development Budget 0.0 0.0 0.0 13.9 15.8 28.5 28.5 55.4 15.8 N/A
Supreme Court 140.7 1,117.4 141.9 140.6 1,615.1 1,609.0 1,791.9 90.1 497.7 44.5
Operating Budget 121.7 1,034.4 136.9 130.1 1,510.7 1,319.8 1,502.7 100.5 476.3 46.0
Development Budget 19.0 83.0 5.0 10.5 104.4 289.2 289.2 36.1 21.4 25.8
Ministry of Justice 90.2 465.2 81.5 103.0 684.7 1,025.7 1,032.2 66.3 219.5 47.2
Operating Budget 73.5 411.7 54.0 81.9 581.8 606.4 612.9 94.9 170.1 41.3
Development Budget 16.8 53.5 27.5 21.1 102.9 419.3 419.3 24.5 49.4 92.3
Administrative Affairs 252.7 1,396.9 244.4 284.9 2,140.8 977.0 2,009.1 106.6 743.9 53.3
Operating Budget 202.9 1,312.4 228.7 153.0 1,949.1 724.4 1,756.4 111.0 636.7 48.5
Development Budget 49.8 84.5 15.7 131.9 191.7 252.6 252.6 75.9 107.1 126.7
Ministry of State and Parliamentart Affairs 54.2 121.3 9.5 27.8 117.2 114.9 129.3 90.6 -4.2 -3.4
Operating Budget 54.2 121.3 9.5 10.9 100.2 88.9 103.3 97.0 -21.1 -17.4
Development Budget 0.0 0.0 0.0 16.9 16.9 26.0 26.0 65.1 16.9 N/A
Ministry of Haj and Religious Affairs 122.8 610.5 77.5 160.7 862.6 997.5 1,017.9 84.7 252.1 41.3
Operating Budget 72.5 494.1 56.8 128.2 710.8 742.7 763.1 93.1 216.7 43.9
Development Budget 50.3 116.4 20.7 32.5 151.8 254.7 254.7 59.6 35.4 30.4
Attorney General 124.1 734.1 93.7 141.2 1,080.1 1,234.8 1,222.6 88.3 346.0 47.1
Operating Budget 113.3 706.8 87.2 115.8 998.4 1,017.1 1,004.9 99.4 291.6 41.3
Development Budget 10.8 27.3 6.5 25.4 81.7 217.7 217.7 37.5 54.3 199.0
Election Commission 20.1 82.6 13.6 15.6 128.8 146.2 143.0 90.1 46.2 55.9
Operating Budget 18.8 81.2 9.9 11.3 112.0 127.0 123.8 90.4 30.8 37.9
Development Budget 1.4 1.4 3.8 4.3 16.8 19.1 19.1 87.7 15.4 1122.5
IARCSC 79.0 458.0 32.8 98.7 674.6 819.3 824.6 81.8 216.6 47.3
Operating Budget 39.5 231.4 23.8 47.7 316.3 321.9 327.2 96.7 85.0 36.7
Development Budget 39.5 226.6 9.0 51.0 358.2 497.4 497.4 72.0 131.6 58.1
Independent Commission for Overseeing the Implementation of Cons 17.3 54.2 5.7 10.4 69.0 82.3 86.0 80.3 14.8 27.3
Operating Budget 17.3 54.2 5.7 10.4 69.0 82.3 86.0 80.3 14.8 27.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 38.4 144.7 8.0 14.3 173.0 163.8 172.3 100.4 28.2 19.5
Operating Budget 21.1 104.7 8.0 12.9 140.8 133.0 141.5 99.5 36.1 34.5
Development Budget 17.2 40.0 0.0 1.4 32.2 30.7 30.7 104.6 -7.9 -19.6
Independent Directorate of Local Governance 440.5 2,074.4 318.2 317.0 3,048.5 3,773.7 4,258.1 71.6 974.1 47.0
Operating Budget 407.8 1,657.0 247.0 278.3 2,537.5 2,543.4 3,027.8 83.8 880.5 53.1
Development Budget 32.7 417.4 71.2 38.7 511.0 1,230.3 1,230.3 41.5 93.6 22.4
Total Governance, Rule of Law and Human Rights 1,848.5 10,094.9 1,321.4 1,722.1 14,375.7 15,040.7 16,869.3 85.2 4,280.9 42.4
Operating Budget 1,494.8 8,820.9 1,130.8 1,360.8 12,503.8 11,177.5 13,006.1 96.1 3,682.9 41.8
Development Budget 353.7 1274.0 190.6 361.3 1802.9 3,863.2 3,863.2 46.7 597.9 46.9
Source: FPD using AFMIS data downloaded on the 2 February 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.

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 1,626.7 13,912.3 1,969.6 3,043.5 16,219.8 23,584.5 25,102.5 64.6 2,307.5 16.6
Operating Budget 228.1 1,203.5 236.8 444.5 2,325.3 533.7 2,051.7 113.3 1,121.8 93.2
Development Budget 1,398.7 12,708.7 1,732.7 2,599.1 13,894.5 23,050.8 23,050.8 60.3 1,185.8 9.3
Ministry of Transport and Aviation 312.7 1,306.5 234.6 521.5 1,741.0 2,358.7 2,382.7 73.1 434.5 33.3
Operating Budget 128.3 488.1 54.0 66.2 544.8 536.5 560.5 97.2 56.6 11.6
Development Budget 184.4 818.3 180.5 455.4 1,196.2 1,822.2 1,822.2 65.6 377.9 46.2
Ministry of Communication 76.0 1,225.6 577.5 277.9 1,631.4 2,968.1 2,962.3 55.1 405.8 33.1
Operating Budget 53.2 359.3 46.7 46.5 461.6 503.5 497.7 92.7 102.3 28.5
Development Budget 22.8 866.3 530.7 231.4 1,169.9 2,464.6 2,464.6 47.5 303.6 35.0
Ministry of Energy and Water 2,774.3 5,671.1 782.8 1,428.8 6,018.1 12,541.9 12,662.9 47.5 347.0 6.1
Operating Budget 61.2 331.5 39.7 114.6 559.3 545.0 666.0 84.0 227.7 68.7
Development Budget 2,713.1 5,339.5 743.1 1,314.2 5,458.8 11,996.9 11,996.9 45.5 119.3 2.2
Water Supply and Canalization Corporation 24.0 132.0 111.8 134.1 317.4 513.1 513.1 61.9 185.3 140.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 24.0 132.0 111.8 134.1 317.4 513.1 513.1 61.9 185.3 140.3
Da Brishna Shirkat -166.6 940.7 835.9 472.2 2,054.0 179.6 179.6 1,143.4 1,113.3 118.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget -166.6 940.7 835.9 472.2 2,054.0 179.6 179.6 1,143.4 1,113.3 118.3
Ministry of Urban Development 93.5 931.7 263.3 209.8 1,326.2 1,445.4 1,452.7 91.3 394.5 42.3
Operating Budget 35.0 147.3 33.5 26.3 237.2 249.5 256.8 92.3 89.8 60.9
Development Budget 58.6 784.3 229.8 183.5 1,089.1 1,195.9 1,195.9 91.1 304.7 38.9
Independent Board of new Kabul 36.9 151.1 23.8 15.7 155.1 69.6 69.6 222.9 4.0 2.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 36.9 151.1 23.8 15.7 155.1 69.6 69.6 222.9 4.0 2.7
Ministry of Mines and Industries 444.4 1,658.4 280.6 180.4 1,742.9 2,334.8 2,335.7 74.6 84.6 5.1
Operating Budget 48.9 333.4 47.8 45.9 485.9 511.0 511.9 94.9 152.5 45.7
Development Budget 395.4 1,324.9 232.8 134.5 1,257.1 1,823.8 1,823.8 68.9 -67.9 -5.1
Geodesy and Cartography Office 83.5 168.9 15.3 16.4 190.6 2,234.3 2,230.5 8.5 21.8 12.9
Operating Budget 12.5 97.9 14.2 16.0 135.5 147.3 143.5 94.4 37.6 38.4
Development Budget 71.0 71.0 1.1 0.4 55.1 2,087.0 2,087.0 2.6 -15.9 -22.3
Directorate of Environment 25.0 155.8 9.0 24.9 178.5 288.8 292.0 61.1 22.7 14.6
Operating Budget 25.0 135.6 9.0 24.9 178.5 170.0 173.2 103.1 42.9 31.6
Development Budget 0.0 20.2 0.0 0.0 0.0 118.8 118.8 0.0 -20.2 -100.0
Afghanistan High Atomic Energy Commission 10.4 25.7 4.0 4.5 28.4 36.3 38.4 73.9 2.7 10.6
Operating Budget 9.2 24.5 4.0 4.5 28.4 36.3 38.4 73.9 3.9 15.8
Development Budget 1.1 1.1 0.0 0.0 0.0 0.0 0.0 N/A -1.1 -100.0
Provincial Muncipalities 184.2 13.3 40.5 365.1 41.3 0.0 0.0 N/A 28.0 210.5
Operating Budget 0.2 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 184.1 13.3 40.5 365.1 41.3 0.0 0.0 N/A 28.0 210.5
Municipalities 7.5 368.7 0.0 16.9 879.1 1,570.9 1,570.9 56.0 510.4 138.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 7.5 368.7 0.0 16.9 879.1 1,570.9 1,570.9 56.0 510.4 138.4
Total Infrastructure and Natural Resources 5,532.6 26,661.6 5,148.6 6,711.9 32,524.0 50,126.0 51,793.2 62.8 5,862.4 22.0
Operating Budget 601.6 3,121.3 485.8 789.4 4,956.4 3,232.7 4,899.8 101.2 1,835.1 58.8
Development Budget 4,930.9 23,540.3 4,662.9 5,922.4 27,567.6 46,893.4 46,893.4 58.8 4,027.3 17.1
Ministry of Education 3,909.5 23,049.0 3,373.0 4,877.0 35,236.9 44,127.3 43,725.0 80.6 12,187.9 52.9
Operating Budget 3,300.9 20,232.7 2,472.6 4,148.8 29,195.6 29,592.0 29,189.7 100.0 8,962.9 44.3
Development Budget 608.6 2,816.3 900.4 728.2 6,041.3 14,535.3 14,535.3 41.6 3,225.0 114.5
Ministry of Higher Education 1,091.8 3,351.9 504.3 1,023.7 4,674.8 6,997.1 7,001.5 66.8 1,322.8 39.5
Operating Budget 436.6 2,212.1 305.0 501.6 3,152.9 3,190.8 3,195.2 98.7 940.8 42.5
Development Budget 655.2 1,139.8 199.3 522.2 1,521.9 3,806.3 3,806.3 40.0 382.1 33.5
Ministry of Information and Culture 184.9 731.0 163.2 130.2 1,064.6 1,353.8 1,445.5 73.6 333.6 45.6
Operating Budget 119.2 579.8 139.4 92.5 902.6 837.0 928.7 97.2 322.7 55.7
Development Budget 65.7 151.1 23.8 37.7 162.0 516.8 516.8 31.3 10.9 7.2
Science Academy 24.5 139.2 2.6 32.9 200.8 192.5 189.5 105.9 61.6 44.3
Operating Budget 14.8 121.8 1.9 31.9 177.5 156.0 153.1 116.0 55.7 45.7
Development Budget 9.7 17.3 0.7 0.9 23.2 36.4 36.4 63.8 5.9 34.0
National Olympic Committee 49.1 328.0 32.9 19.3 385.1 814.6 817.5 47.1 57.1 17.4
Operating Budget 25.0 193.9 23.6 19.3 273.3 274.0 276.9 98.7 79.3 40.9
Development Budget 24.1 134.1 9.3 0.0 111.9 540.6 540.6 20.7 -22.2 -16.6
Total Education 5,259.8 27,599.1 4,076.0 6,083.1 41,562.2 53,485.3 53,179.1 78.2 13,963.1 50.6
Operating Budget 3,896.5 23,340.4 2,942.5 4,794.0 33,701.8 34,049.8 33,743.5 99.9 10,361.4 44.4
Development Budget 1,363.3 4,258.7 1,133.5 1,289.1 7,860.3 19,435.5 19,435.5 40.4 3,601.7 84.6
Ministry of Agriculture 1,014.4 4,008.6 695.3 1,765.2 6,547.5 7,899.0 8,218.9 79.7 2,538.9 63.3
Operating Budget 208.3 923.7 122.6 134.0 1,487.7 1,291.5 1,611.4 92.3 564.0 61.1
Development Budget 806.1 3,084.9 572.8 1,631.2 5,059.8 6,607.5 6,607.5 76.6 1,974.9 64.0
Ministry of Counter Narcotics 159.0 502.9 116.7 206.4 1,040.1 864.0 872.0 119.3 537.2 106.8
Operating Budget 19.4 105.8 11.1 30.0 167.5 140.8 148.8 112.5 61.7 58.4
Development Budget 139.6 397.1 105.6 176.3 872.6 723.2 723.2 120.7 475.5 119.7
Ministry of Rural Rehabilitation and Development 2,905.4 12,815.8 1,866.6 1,015.7 17,109.2 19,519.0 19,627.9 87.2 4,293.4 33.5
Operating Budget 50.5 397.6 61.0 154.4 648.3 604.1 713.0 90.9 250.7 63.0
Development Budget 2,854.9 12,418.2 1,805.5 861.3 16,460.9 18,914.9 18,914.9 87.0 4,042.7 32.6
Total Agriculture and Rural Development 4,078.7 17,327.3 2,678.6 2,987.3 24,696.8 28,282.0 28,718.8 86.0 7,369.6 42.5
Operating Budget 278.1 1427.1 194.7 318.5 2303.5 2,036.5 2,473.2 93.1 876.4 61.4
Development Budget 3,800.6 15,900.2 2,483.8 2,668.8 22,393.3 26,245.6 26,245.6 85.3 6,493.2 40.8
Source: FPD using AFMIS data downloaded on the 2 February 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.

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 1,648.9 6,359.5 709.3 2,131.3 10,317.7 13,141.8 13,183.1 78.3 3,958.2 62.2
Operating Budget 377.0 1,799.1 352.7 461.0 3,115.9 3,395.9 3,437.1 90.7 1,316.9 73.2
Development Budget 1,272.0 4,560.4 356.6 1,670.3 7,201.7 9,746.0 9,746.0 73.9 2,641.4 57.9
Total Health 1,648.9 6,359.5 709.3 2,131.3 10,317.7 13,141.8 13,183.1 78.3 3,958.2 62.2
Operating Budget 377.0 1,799.1 352.7 461.0 3,115.9 3,395.9 3,437.1 90.7 1,316.9 73.2
Development Budget 1,272.0 4,560.4 356.6 1,670.3 7,201.7 9,746.0 9,746.0 73.9 2,641.4 57.9
Ministry of Frontiers and Tribal Affairs 57.1 338.3 49.8 78.1 475.3 599.5 609.0 78.0 137.0 40.5
Operating Budget 31.3 282.3 29.5 55.5 369.8 402.4 411.9 89.8 87.5 31.0
Development Budget 25.8 56.0 20.3 22.6 105.4 197.1 197.1 53.5 49.4 88.2
Ministry of Martyrs, Disabled and Social Affairs 837.7 7,862.9 1,087.5 514.6 11,996.0 2,100.5 12,339.9 97.2 4,133.0 52.6
Operating Budget 785.4 7,410.4 1,053.2 408.3 11,470.0 1,385.8 11,625.2 98.7 4,059.6 54.8
Development Budget 52.3 452.5 34.3 106.4 526.0 714.7 714.7 73.6 73.5 16.2
Ministry of Refugees and Repatriates 37.9 224.8 19.3 29.4 274.3 246.2 298.9 91.8 49.5 22.0
Operating Budget 20.9 135.4 19.3 29.4 258.6 205.2 258.0 100.2 123.2 91.0
Development Budget 17.0 89.4 0.0 0.0 15.7 40.9 40.9 38.2 -73.8 -82.5
Ministry of Women Affairs 28.6 192.5 21.8 39.9 229.9 226.1 235.4 97.7 37.4 19.4
Operating Budget 24.0 121.3 16.5 33.4 188.8 188.8 198.1 95.3 67.5 55.6
Development Budget 4.6 71.2 5.3 6.5 41.1 37.3 37.3 110.3 -30.1 -42.3
Office of Disaster Preparedness 15.7 74.3 12.6 43.5 120.1 163.8 160.9 74.6 45.7 61.5
Operating Budget 12.6 60.0 9.4 12.3 81.8 97.8 94.8 86.3 21.8 36.4
Development Budget 3.1 14.3 3.2 31.2 38.2 66.1 66.1 57.9 23.9 166.7
Directorate of Kochis 6.8 35.1 3.5 11.6 72.1 99.4 101.8 70.8 37.0 105.6
Operating Budget 6.8 31.7 3.5 11.6 47.2 45.6 48.0 98.3 15.5 48.7
Development Budget 0.0 3.3 0.0 0.0 24.9 53.8 53.8 46.2 21.6 649.7
Total Social Protection 983.8 8,728.0 1,194.5 717.1 13,167.6 3,435.4 13,745.8 95.8 4,439.6 50.9
Operating Budget 881.0 8,041.2 1,131.4 550.4 12,416.3 2,325.6 12,636.0 98.3 4,375.1 54.4
Development Budget 102.8 686.8 63.1 166.7 751.2 1,109.9 1,109.9 64.4 9.4
Ministry of Finance 2,112.3 8,025.5 746.9 1,259.5 7,894.4 6,280.6 9,567.4 82.5 -131.1 -1.6
Operating Budget 1,197.8 5,928.3 339.3 815.3 5,455.5 1,836.0 5,122.8 106.5 -472.8 -8.0
Development Budget 914.5 2,097.2 407.6 444.2 2,438.9 4,444.6 4,444.6 54.9 341.7 16.3
Ministry of Commerce 98.9 1,438.3 76.6 108.6 589.2 795.5 807.3 73.0 -849.1 -59.0
Operating Budget 28.8 1,282.3 49.1 34.6 371.1 367.0 378.8 98.0 -911.2 -71.1
Development Budget 70.1 156.0 27.5 74.0 218.1 428.5 428.5 50.9 62.1 39.8
Ministry of Economy 71.5 443.2 82.5 46.4 571.4 657.2 654.7 87.3 128.2 28.9
Operating Budget 20.9 162.8 22.6 23.1 226.2 252.4 249.8 90.5 63.4 39.0
Development Budget 50.7 280.5 59.9 23.3 345.2 404.8 404.8 85.3 64.8 23.1
Control and Audit Office 13.1 145.3 27.8 40.4 291.3 526.8 534.9 54.5 146.1 100.6
Operating Budget 8.4 63.8 10.8 16.7 120.9 120.0 128.1 94.4 57.1 89.6
Development Budget 4.7 81.5 17.0 23.7 170.4 406.8 406.8 41.9 88.9 109.2
Central Statistics Office 27.4 148.7 12.8 26.9 231.4 295.0 293.0 79.0 82.7 55.7
Operating Budget 14.6 98.8 12.2 16.3 133.4 142.0 139.9 95.3 34.5 34.9
Development Budget 12.7 49.8 0.6 10.5 98.1 153.0 153.0 64.1 48.2 96.8
Afghanistan National Standard Authority 143.9 187.7 3.7 60.7 131.3 246.6 248.9 52.7 -56.4 -30.0
Operating Budget 7.2 33.2 3.7 6.7 50.6 70.3 72.6 69.7 17.4 52.3
Development Budget 136.7 154.4 0.0 54.0 80.7 176.3 176.3 45.8 -73.8 -47.8
Total Economic Governance and Private Sector Development 2,467.1 10,388.6 950.2 1,542.5 9,709.1 8,801.7 12,106.2 80.2 - 679.6 - 6.5
Operating Budget 1,277.7 7,569.3 437.6 912.7 6,357.7 2,787.7 6,092.1 104.4 - 1,211.6 - 16.0
Development Budget 1,189.4 2,819.4 512.6 629.8 3,351.4 6,014.1 6,014.1 55.7 532.0 18.9
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 52.0 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
Development Budget 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
Micro Finance Investment Support Facility for Afghanistan 0.0 4.2 0.0 0.0 0.0 262.9 0.0 N/A -4.2 -100.0
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 4.2 0.0 0.0 0.0 262.9 0.0 N/A -4.2 -100.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
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 0.0 0.0 N/A 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
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 0.0 0.0 N/A 0.0 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 29,048.7 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,818.3 0.0 N/A 0.0 N/A
Total unallocated 0.0 4.2 0.0 0.0 0.0 29,048.7 - N/A -4.2 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 4.2 0.0 0.0 0.0 5,133.2 -
25 TOTAL GROSS EXPENDITURES 35,711.3 189,389.7 25,555.2 44,760.6 277,778.9 354,012.9 354,077.1 78.5 88,389.2 46.7
Operating Budget 22,475.7 135,779.9 15,305.8 26,306.6 197,698.0 196,327.0 196,327.0 100.7 61,918.2 45.6
Development Budget 13,235.5 53,609.9 10,249.5 18,454.0 80,011.9 157,685.9 157,750.1 50.7 26,471.0 49.4
Source: FPD using AFMIS data downloaded on the 2 February 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.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 35,706.2 189,212.9 25,553.7 44,759.2 277,744.8 88,531.9 46.8

150 Sale of Land and Buildings 5.0 176.8 1.6 1.4 34.1 -142.7 -80.7

2+150 TOTAL GROSS EXPENDITURE 35,711.3 189,389.7 25,555.2 44,760.6 277,778.9 88,389.2 46.7
RECURRENT EXPENDITURE 26,169.0 153,781.5 18,204.7 35,279.9 229,083.7 75,302.2 49.0
CAPITAL EXPENDITURE 9,542.3 35,608.3 7,350.5 9,480.7 48,695.2 13,087.0 36.8

701 General Public Services 4,354.1 24,603.6 3,291.3 2,902.9 31,068.3 6,464.7 26.3
Recurrent Expenditure 3,654.0 22,852.3 2,718.9 2,441.4 28,026.3 5,174.1 22.6
Capital Expenditure 700.0 1,751.3 572.4 461.5 3,042.0 1,290.7 73.7
702 Defence 6,021.5 35,615.9 4,020.2 13,641.5 67,226.2 31,610.3 88.8
Recurrent Expenditure 5,561.4 34,324.7 3,678.3 12,664.0 63,017.6 28,693.0 83.6
Capital Expenditure 460.1 1,291.2 341.9 977.5 4,208.6 2,917.3 225.9
703 Public Order and Safety 7,192.9 40,408.0 5,121.5 9,804.9 57,336.1 16,928.1 41.9
Recurrent Expenditure 6,358.6 37,240.5 3,962.6 7,388.9 51,245.9 14,005.4 37.6
Capital Expenditure 834.2 3,167.5 1,158.9 2,415.9 6,090.3 2,922.7 92.3
704 Economic Affairs 9,869.1 44,747.0 6,893.6 9,059.1 55,690.8 10,943.8 24.5
Recurrent Expenditure 3,458.2 18,602.1 2,277.7 4,298.0 24,905.7 6,303.6 33.9
Capital Expenditure 6,410.9 26,144.9 4,615.9 4,761.1 30,785.1 4640.2 17.7
705 Environmental Protection 15.5 113.4 9.6 26.7 139.1 25.7 22.7
Recurrent Expenditure 14.8 92.5 9.6 26.7 137.3 44.8 48.5
Capital Expenditure 0.7 20.9 0.0 0.0 1.7 -19.1 -91.7
706 Housing and Communal Ammenities 94.7 909.9 260.2 199.8 1,290.7 380.8 41.9
Recurrent Expenditure 61.2 301.4 37.6 51.3 340.4 39.0 12.9
Capital Expenditure 33.5 608.4 222.6 148.4 950.2 341.8 56.2
707 Health 1,671.1 6,468.4 723.4 2,162.6 10,493.7 4,025.3 62.2
Recurrent Expenditure 1,554.7 6,170.3 700.1 2,036.9 10,131.3 3,961.0 64.2
Capital Expenditure 116.3 298.1 23.3 125.7 362.4 64.3 21.6
708 Recreation, Culture and Religion 524.7 2,230.8 275.9 359.4 2,654.0 423.1 19.0
Recurrent Expenditure 251.2 1,464.6 222.4 257.8 2,002.9 538.3 36.8
Capital Expenditure 273.6 766.3 53.5 101.6 651.0 -115.2 -15.0
709 Education 5,086.2 28,421.0 3,962.1 5,994.3 40,546.3 12,125.3 42.7
Recurrent Expenditure 4,413.7 27,049.2 3,609.3 5,571.9 38,112.4 11,063.2 40.9
Capital Expenditure 672.5 1,371.8 352.8 422.3 2,433.9 1,062.1 77.4
710 Social Protection 881.5 5,871.7 997.6 609.5 11,333.8 5,462.1 93.0
Recurrent Expenditure 841.2 5,683.9 988.3 543.0 11,163.8 5,479.9 96.4
Capital Expenditure 40.3 187.8 9.3 66.5 170.0 -17.8 -9.5
Source: FPD using AFMIS data downloaded on the 2 February 2014

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

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

Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 9,537.2 35,431.4 7,349.0 9,479.3 48,661.1 13,229.7 37.3
Land and Buildings 8,827.3 23,736.3 7,531.6 8,131.4 32,996.4 9,260.2 39.0
251/8 Purchase of Land and Buildings 8,832.4 23,913.1 7,533.2 8,132.8 33,030.5 9,117.4 38.1
251 Buildings and Structures 8,802.1 23,594.5 7,523.1 8,055.8 32,424.2 8,829.7 37.4
258 Land 30.2 318.6 10.1 77.0 606.3 287.7 90.3
150 Sale of Land and Buildings -5.0 -176.8 -1.6 -1.4 -34.1 142.7 -80.7
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 1,642.1 5,662.8 1,293.5 2,389.4 7,720.0 2,057.1 36.3
257 Valuables 0.1 0.1 0.0 0.0 1.4 1.4 2329.0
259 Capital Advance Payments -932.3 6,019.3 -1,476.2 -1,041.5 7,943.3 1,924.1 32.0
Source: FPD using AFMIS data downloaded on the 2 February 2014

Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 Aqr - 11 Qaw - 12 Qaw - 12 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 10,505.7 6,051.9 1,698.2 18,835.6 -22,644.0 -28,696.0 -474.2

3 NET ACQUISITION OF FINANCIAL ASSETS -2,653.5 -22,051.7 491.4 18,204.7 -112.2 21,939.5 -99.5
Domestic -2,653.5 -22,051.7 491.4 18,204.7 -112.2 21,939.5 -99.5
Currency and Deposits -12,512.1 -24,642.7 -954.0 13,524.6 -1,157.1 23,485.6 -95.3
311 Treasury Single Account -9,399.3 -21,357.4 2,535.4 9,709.3 -4.6 21,352.8 -100.0
313 Donor Accounts -3,251.8 -845.2 -3,486.8 3,813.3 -1,152.2 -307.0 36.3
314/90 Other Deposit Accounts 139.1 -2,440.1 -2.6 2.0 -0.4 2,439.7 -100.0
317 Loans 2.3 14.5 3.5 37.6 56.6 42.1 291.4
319 Other Accounts Receivable 4,738.0 2,434.0 109.5 5,632.2 5,243.1 2,809.1 115.4
Other Assets 5,118.4 142.6 1,332.5 -989.7 -4,254.7 -4,397.3 -3084.5
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 13,159.2 28,103.6 1,206.8 631.0 -22,531.9 -50,635.5 -180.2
Domestic 10,204.9 22,855.4 991.3 527.5 -767.6 -23,623.0 -103.4
411 Accounts Payable -8.2 7.6 -75.8 -1,866.3 304.7 297.1 3884.0
413 Pension Liabilities -0.9 0.0 24.3 -30.0 0.0 0.0 1589.6
423 Other Payables -1,337.2 1,085.8 0.0 0.0 1,085.8 0.0 0.0
451 Other Liabilities 11,551.2 21,761.9 1,042.9 2,423.9 -2,158.2 -23,920.1 -109.9
Foreign 2,954.3 5,248.3 215.5 103.4 6,339.3 1,091.1 20.8
431 Foreign Currency 2,254.3 2,221.8 -5.3 12.8 2,170.8 -51.0 -2.3
181-2 Loans 700.0 3,026.4 220.8 90.6 4,168.6 1,142.1 37.7
Source: FPD using AFMIS data downloaded on the 2 February 2014

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Qaw - 9 Qaw - 9 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 25,200.5 183,181.4 23,855.4 25,923.5 300,224.4 117,043.0 63.9
2-25 Expenditures (Recurrent) 26,169.0 153,781.5 18,204.7 35,279.9 229,083.7 75,302.2 49.0
23 Interest 43.6 90.4 10.4 54.5 268.1 177.7 196.6

Net Balance (1-2-25) -968.4 29,399.9 5,650.7 -9,356.3 71,140.8 41,740.8 142.0
Primary Balance (1-2-25+23) -924.8 29,490.3 5,661.1 -9,301.9 71,408.8 41,918.5 142.1

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 9,537.2 35,431.4 7,349.0 9,479.3 48,661.1 13,229.7 37.3

Net Lending-Borrowing (1-2) -10,505.7 -6,031.5 -1,698.2 -18,835.6 22,479.6 28,511.1 -472.7

Financing (3+4+5) 10,505.7 6,031.5 1,698.2 18,835.6 -22,479.6 -28,511.1 -472.7

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -2,653.5 -22,051.7 491.4 18,204.7 -112.2 21,939.5 -99.5
4 Net Acquisition of Financial Liabilities 13,159.2 28,103.6 1,206.8 631.0 -22,531.9 -50,635.5 -180.2

5 RETAINED EARNINGS 0.0 -20.4 0.0 0.0 164.4 184.8

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

Source: FPD using AFMIS data downloaded on the 2 February 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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