1393-Monthly Fiscal Bulletin 4

Monthly F is cal B ulletin, Month 4, 1393
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 25 May 2014
TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix
BUDGET HIGHLIGHTS
The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget Highlights:
o Total domestic revenues collected in month 4 FY 1393 were Afs 8.3 billion compared to Afs 9.7
billion in month 3, while for the YTD 1393, the total domestic revenues were Afs 31.7 billion.
o Total operating grant receipts in month 4 FY 1393 were Afs 6.2 billion, whereas in month 3, it was
only Afs 18.1 billion.
o Total operating expenditures in month 4 FY 1393 were Afs 17.5 billion as compared to Afs 20.3
billion in month 3, whereas for the YTD, total spending was around Afs 56 billion.
o The operating budget balance (including grants) for the YTD 1393 was a surplus of Afs 2.9 billion, as
compared to Afs 7.6 billion.
Development Budget Highlights:
o Total development budget expenditures, in month 4, were about Afs 5.2 billion compared to Afs
11.1 billion in month 3, whereas for the YTD 1393, total development expenditures were Afs 18.4
billion.
o The development grants receipts in month 4 were Afs 3.8 billion compared to Afs 6.9 billion
received in previous month of FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 3.6 billion compared to Afs
-1-
4.4 billion by end of month 3 FY 1393.
Total Domestic Revenue 133,800 REVENUE SUMMARY

(Afs million)
120,420
This section illustrates revenues
107,040 received from the Government that
93,660 are used to finance its expenditures
82,510 and deliver Government services.
71,360
These revenues may either be
domestically raised revenues or donor
60,210
49,952
grants. Further information is
39,694
available in Tables 2 and 3.
29,436 31,711 Total revenue
19,624 23,429 Domestic Revenue Developments
9,812 Original Target
13,700
6,780 AFMIS data extract 25 May 2014 Total domestic revenues for the
YTD were Afs 31.7 billion
Domestic Revenue (Afs billion) against the original target of
1391 YTD 1392 YTD 1392 YTD Target
18.5
Afs 39.7 billion, a shortfall by
17.4
around Afs 7.9 billion or
15.8
20.2 percent.
10.7 Total YTD tax revenues for 1393

8.2 8.2
were Afs 17.4 billion, exceeding
7.6
the actual YTD for 1392. but
5.6
5.0
falling behind the YTD target
2.3 for 1393,
1.8
1.0
Total YTD customs duties for
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and 1393 were almost Afs 7.6
Taxes Miscellaneous
AFMIS data extract 25 May 2014

billion, falling behind both the
YTD target for 1393 and the YTD
Donor Grants Afs billion actual 1392.
1392 YTD 1393 YTD Total YTD non-tax revenues
42.8
were Afs 5.0 billion in FY 1393,
lower than both the YTD target
for 1393 and the YTD actual for
27.1 1392.
Donor Grant Developments
Total YTD operating grants
14.8
receipts were Afs 27.1 billion,
8.5 where as for the YTD 1392, it
was Afs 42.8 billion
Total YTD development grants
Operating Grants Development Grants
receipts were around Afs 14.8
billion compared to Afs 8.5
billion in 1392.
-2-
280,473
EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 257,100
This section illustrates the expenditures
233,727
incurred by the Government for the year
210,355
to date for the delivery of Government
Previous year expenditure 186,982
Operating Expenditure
163,609
services. Further information on the
Budget
140,236 breakdown of these expenditures by
116,864 spending type and sectors for the
93,491 operating and development budgets is
70,118
55,951
available in Tables 4 to 8.
46,745
38,483
23,373 18,174 Operating Budget
2,438 AFMIS data extract 25 May 2014
Total YTD operating expenditures

Development Budget were around Afs 56 billion by end of
147,906
4th month 1393, slightly higher than
Expenditure 135,580
the actual for the same period in
(Afs million) 123,255
110,929 1392, but significantly lower than the

Development Expenditure
Budget (Pre MYR)
98,604 98,377 YTD buget target for 1393.
90,179
Previous year expendiuture
86,278
81,981 Total YTD wage spending was Afs
73,953 73,783
Budget excl. Carry forward
61,627
65,584 44.6 billion by end of 4th month 1393,
57,386
49,302 49,188 compared to Afs 41.9 billion in the
40,990
36,976
32,792
same period in FY 1392.
24,651
16,396
24,594
18,398 Expenditures on goods and services
12,325 13,192
8,198
35 2,043
AFMIS data extract 25 May 2014 for the YTD 1393 were Afs 5.6 billion
compared to Afs 6.3 billion for the
Expenditure by Economic Category (Afs billion)
same period in FY 1392.
1392 YTD 1393 YTD 1393 Budget
Development Budget
Total YTD development expenditures

were Afs 18.4 billion by end of month
85.8
82.7
4 FY 1393, lower than both the YTD
budget (including carry forward) and
54.8
41.9
44.6
YTD budget target (excluding carry
forward), however, slightly higher
11.3 10.3 12.6
than theYTD actual for 1392.
6.3 8.1 6.9
5.6 5.5 3.7 5.3
0.7 0.4

Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(operating) (development) (operating) (development) Interest Total YTD expenditures on goods and
services were Afs 8.1 billion
compared to 5.5 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 10.3 billion compared to Afs
6.9 billion for the same period FY
-3- 1392.
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)
27%
Presidents Office 534.4
499.3
43% 1393 Current Allocated Budget

Ministry of Finance 1,077.6
818.3
1393 YTD Expenditure
Independent Directorate of Local 25%
621.1
Governance 507.7 1392 YTD Expenditure
28%
Ministry of Public Health 865.9
693.8
7% Budget Execution rates

Ministry of Higher Education 286.2
212.2
23%
Ministry of Foreign Affairs 732.9
1,030.3
41%
General Directorate of National Security 4,570.8
4,780.7
Ministry of Defence 14,060.8

14,679.0
25%
Ministry of Education 7,619.5
7,047.5
Ministry of Interior 13,608.8

12,751.2
10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget 1393 YTD Expenditure 1392 YTD Expenditure
30%
Ministry of Mines and Industries 36.0
51.2
93%
Ministry of Transport and Aviation 114.4
22.2
0%
Civil Aviation Administration 0.0
153.5
14%
Ministry of Agriculture 1,010.2 Budget Execution rates
845.1
9%
Ministry of Finance 423.2
462.0
7%
Ministry of Public Health 1,030.6
1,126.2
10%
Ministry of Education 1,420.4
863.0
10%
Ministry of Energy and Water 1,093.3
760.5
13%
Ministry of Public Works 2,977.5
1,509.7
Ministry of Rural Rehabilitation and 29%

6,577.3
Development 4,858.1
-4-
TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 21,116.9 73,382.8 27,859.8 14,446.2 58,837.2 -14545.6 -19.8
1 Domestic Revenues 8,294.1 30,618.2 9,728.9 8,282.6 31,711.4 1093.3 3.6
1-19 Operating Grants 12,822.8 42,764.6 18,130.9 6,163.6 27,125.8 -15638.8 -36.6
Operating Expenditures 18,557.1 52,568.0 20,308.7 17,468.4 55,951.5 3383.5 6.4
21 Compensation of Employees 12,998.9 41,924.4 16,171.0 12,144.7 44,640.1 2715.7 6.5
22 Use of Goods and Services 3,154.2 6,329.8 2,194.2 2,284.6 5,580.7 -749.1 -11.8
23 Interest 0.0 50.2 2.9 0.0 64.4 14.3 28.5
24 Social Transfers 1,827.9 3,600.1 1,784.1 2,817.5 5,224.9 1624.9 45.1
25 Gross Acquisition of Nonfinancial Assets 576.1 663.6 156.6 221.6 441.3 -222.3 -33.5
Operating Budget Balance
Excluding Grants -10,263.0 -21,949.8 -10,579.8 -9,185.7 -24,240.1 -2290.3 10.4
Including Grants 2,559.7 20,814.8 7,551.1 -3,022.2 2,885.7 -17929.1 -86.1
DEVELOPMENT BUDGET
Development Grants 1,760.7 8,543.8 6,942.2 3,838.6 14,808.5 6264.7 73.3
Development Expenditures 5,010.0 12,452.8 11,149.5 5,205.6 18,398.0 5945.2 47.7
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,124.0 5,516.3 3,790.3 3,214.6 8,073.9 2557.6 46.4
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 1,886.0 6,936.5 7,359.1 1,991.0 10,324.1 3387.5 48.8
Development Budget Balance -3,249.3 -3,909.0 -4,207.2 -1,367.0 -3,589.5 319.5 -8.2
INTEGRATED BUDGET
Revenues 22,877.6 81,926.7 34,802.1 18,284.8 73,645.8 -8280.9 -10.1
Domestic Revenues 8,294.1 30,618.2 9,728.9 8,282.6 31,711.4 1093.3 3.6
Grants 14,583.5 51,308.5 25,073.1 10,002.2 41,934.3 -9374.2 -18.3
Expenditures 23,567.2 65,020.8 31,458.2 22,674.0 74,349.5 9328.7 14.3
Balances
Excluding Grants -15,273.1 -34,402.7 -21,729.3 -14,391.4 -42,638.1 -8235.4 23.9
Including Grants -689.6 16,905.8 3,343.9 -4,389.2 -703.8 -17609.6 -104.2
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 22,877.6 81,926.7 34,802.1 18,284.8 73,645.8 -8280.9 -10.1
2-25 Recurrent Expenditures (excludes code 25) 21,105.0 57,420.7 23,942.5 20,461.3 63,584.2 6163.5 10.7
23 Interest 50.2 50.2 2.9 0.0 64.4 14.3 28.5
Net Balance (1-2-25) 1,772.6 24,505.9 10,859.6 -2,176.5 10,061.6 -14444.4 -58.9
Primary Balance (1-2-25+23) 1,772.6 24,556.1 10,862.5 -2,176.5 10,126.0 -14430.1 -58.8
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 25 May 2014
Table 2. Intergrated Core Budget Revenues
Code (In mi l l i ons of Afghani s) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 Ham - 4 % 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 22,877.6 81,926.7 34,802.1 18,284.8 73,645.8 -8,280.9 -10.1
1-19 REVENUES excluding grants 8,294.1 30,618.2 9,728.9 8,282.6 31,711.4 39,694.0 79.9 1,093.3 3.6
DOMESTIC REVENUES 8,294.1 30,618.2 9,728.9 8,282.6 31,711.4 39,694.0 79.9 1,093.3 3.6
11 Tax Revenues 4,418.5 15,841.9 5,681.6 4,634.4 17,422.3 18,497.7 94.2 1,580.4 10.0
111 Fi xed Taxes 747.8 3,300.6 877.9 717.6 3,389.1 4,096.0 82.7 88.5 2.7
112 Income Taxes 1,371.4 5,368.7 2,150.3 1,211.2 5,914.8 5,856.6 101.0 546.1 10.2
113 Property Taxes 22.1 93.5 78.0 15.5 248.4 118.5 209.6 154.9 165.7
114 Sal es Taxes 1,902.1 5,691.0 1,462.8 1,959.0 5,671.2 6,896.3 82.2 -19.8 -0.3
116 Other Taxes 338.3 1,181.6 1,112.5 731.2 2,198.8 1,329.8 165.4 1,017.2 86.1
117 Tax Penal ti es and Fi nes 36.8 206.4 0.0 0.0 0.0 200.5 0.0 -206.4 -100.0
12 Customs Duty, Import Taxes 1,847.2 8,235.8 1,998.2 1,454.0 7,568.9 10,701.9 70.7 -666.8 -8.1
13 Non Tax Revenue 1,571.8 5,565.6 1,596.5 1,090.4 4,954.4 8,185.9 60.5 -611.2 -11.0
131 Income from Capi tal Property 23.7 147.0 82.5 94.6 401.7 983.6 40.8 254.7 173.2
132 Sal es of Goods and Servi ces 452.6 1,847.0 200.3 154.7 890.9 3,188.0 27.9 -956.2 -51.8
133 Admi ni strati ve Fees 1,022.9 3,202.8 1,113.2 721.9 3,151.2 3,558.8 88.5 -51.6 -1.6
134 Royal ti es 11.3 74.4 12.9 49.3 93.0 106.9 87.0 18.6 24.9
135 Non Tax Fi nes and Penal ti es 45.4 154.3 41.7 20.0 183.1 229.6 79.8 28.8 18.6
136 Extracti ve Industry 15.9 140.0 146.0 49.9 234.6 119.2 196.9 94.6 67.5
14 Miscellaneous Revenue 175.6 -44.3 -98.1 780.9 476.8 1,056.2 45.1 521.1 -1176.4
17 Social Contributions 281.0 1,019.2 550.9 322.9 1,288.9 1,252.3 102.9 269.7 26.5
GRANTS 14,583.5 51,308.5 25,073.1 10,002.2 41,934.3 -9,374.2 -22.4

191-2 Forei gn Governments 12,822.8 42,764.6 18,130.9 6,374.5 27,336.7 -15,427.9 -56.4
193-4 Internati onal Organi sati on 1,760.7 8,543.8 6,942.2 3,627.7 14,597.6 6,053.8 41.5
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A
TOTAL OPERATING BUDGET REVENUE 21,115.9 73,371.9 27,857.7 14,417.5 58,780.8 -14,591.1 -24.8
Domesti c Revenues 8,293.2 30,607.3 9,726.8 8,254.0 31,655.0 39,694.0 79.7 1,047.7 3.3
as percentage of total 41.7 41.7 34.9 57.2 53.9
External Grant Support 12,822.8 42,764.6 18,130.9 6,163.6 27,125.8 -15,638.8 -57.7
as percentage of total 58.3 58.3 65.1 42.8 46.1
Source: FPD usi ng AFMIS data downl oaded on the 25 May 2014
-5-
Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 Ham - 4 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 8,294.1 30,618.2 9,728.9 8,282.6 31,711.4 71,360.0 44.4 1,093.3 3.6
01 Kabul 159.3 686.4 293.9 193.1 814.1 1,533.7 53.1 127.8 18.6
02 Kapisa 11.6 24.4 11.1 15.5 32.4 72.7 44.6 8.0 32.6
03 Parwan 22.2 43.3 14.7 29.1 55.6 135.4 41.1 12.4 28.6
04 Wardak 8.7 51.6 7.2 25.7 45.3 106.5 42.5 -6.3 -12.2
05 Logar 11.4 28.9 45.4 13.2 67.7 86.0 78.6 38.7 133.9
06 Nangarhar 831.6 3,632.8 815.3 926.5 3,415.1 7,233.5 47.2 -217.7 -6.0
07 Laghman 16.4 33.5 9.7 20.9 38.0 89.5 42.4 4.4 13.2
08 Pangsher 6.8 15.5 6.4 7.6 17.2 46.6 36.8 1.6 10.6
09 Baghlan 31.9 63.5 12.8 34.1 72.0 176.8 40.8 8.5 13.4
10 Bamyan 1.6 23.5 6.7 32.9 44.2 63.4 69.7 20.7 88.3
11 Ghazni 28.7 70.3 18.2 25.8 68.7 178.6 38.5 -1.5 -2.2
12 Paktika 0.0 18.4 9.8 13.5 33.4 97.6 34.2 15.0 81.7
13 Paktiya 68.3 217.2 100.5 60.3 304.5 427.3 71.2 87.3 40.2
14 Khost 63.5 269.9 60.4 64.2 217.0 752.1 28.9 -52.9 -19.6
15 Kunar 22.8 38.9 5.9 16.3 41.5 212.1 19.6 2.6 6.7
16 Nuristan 0.1 0.1 0.1 6.2 6.3 24.8 25.4 6.2 4755.4
17 Badakhshan 31.7 53.9 17.3 40.7 70.7 179.4 39.4 16.8 31.2
18 Takhar 27.3 71.6 25.2 36.7 84.0 189.3 44.4 12.4 17.3
19 Kunduz 85.0 278.2 73.7 0.0 183.0 798.6 22.9 -95.2 -34.2
20 Samangan 10.3 24.7 11.2 15.2 39.5 68.2 57.9 14.8 59.9
21 Balkh 676.6 2,313.3 603.1 112.6 2,028.2 5,926.1 34.2 -285.1 -12.3
22 Saripul 11.5 21.8 5.8 14.3 26.2 54.7 47.9 4.4 20.4
23 Ghor 9.9 22.6 5.7 16.0 26.7 88.4 30.2 4.1 18.1
24 Dikondy 5.1 14.4 3.0 6.4 12.4 42.5 29.2 -1.9 -13.5
25 Uruzgan 4.7 10.8 2.5 2.4 6.4 42.8 14.9 -4.5 -41.2
26 Zabul 2.2 14.9 0.9 9.0 18.8 64.2 29.3 3.9 26.0
27 Kandahar 212.2 828.9 227.2 302.0 1,015.7 1,769.9 57.4 186.8 22.5
28 Jawzjan 28.0 61.8 6.2 24.7 48.5 148.3 32.7 -13.3 -21.5
29 Faryab 504.1 1,344.3 294.1 305.3 1,204.6 2,685.5 44.9 -139.7 -10.4
30 Helmand 57.5 144.8 52.7 63.7 147.7 384.0 38.5 2.9 2.0
31 Badghis 9.0 19.9 5.9 10.4 21.8 54.0 40.4 1.9 9.5
32 Herat 1,124.3 5,168.5 1,142.2 870.1 3,852.0 11,534.2 33.4 -1,316.5 -25.5
33 Farah 93.0 530.6 187.1 213.8 779.5 1,239.3 62.9 248.8 46.9
34 Nimroz 331.7 1,464.2 564.9 381.4 1,888.3 3,308.7 57.1 424.1 29.0
90 Central Ministries 3,785.1 13,010.7 5,082.2 4,373.1 14,984.5 31,545.0 47.5 1,973.8 15.2
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
-6-
Table 4. Intergrated Core Budget Expenditures by Economic Category
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 23,567.2 65,020.8 31,458.2 22,674.0 74,349.5 428,378.5 17.4 9,328.7 14.3
Operating Budget 18,557.1 52,568.0 20,308.7 17,468.4 55,951.5 280,472.7 19.9 3,383.5 6.4
Development Budget 5,010.0 12,452.8 11,149.5 5,205.6 18,398.0 147,905.9 12.4 5,945.2 47.7
2* TOTAL NET EXPENDITURES 23,562.9 65,003.3 31,453.1 22,672.3 74,333.9 9,330.6 14.4
Operating Budget 18,552.9 52,550.5 20,303.6 17,466.6 55,935.9 3,385.5 6.4
Development Budget 5,010.0 12,452.8 11,149.5 5,205.6 18,398.0 5,945.2 47.7
21 Compensation of Employees 12,998.9 41,924.4 16,171.0 12,144.7 44,640.1 153,834.5 29.0 2,715.7 6.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 6,278.2 11,846.1 5,984.5 5,499.2 13,654.7 137,503.1 9.9 1,808.6 15.3
Operating Budget 3,154.2 6,329.8 2,194.2 2,284.6 5,580.7 82,694.0 6.7 -749.1 -11.8
23 Interest 0.0 50.2 2.9 0.0 64.4 2,400.0 2.7 14.3 28.5
Operating Budget 0.0 50.2 2.9 0.0 64.4 2,400.0 2.7 14.3 28.5
24 Social Transfers 1,827.9 3,600.1 1,784.1 2,817.5 5,224.9 10,178.0 51.3 1,624.9 45.1
25 Gross Acquisition of Nonfinancial Assets 2,462.1 7,600.1 7,515.7 2,212.7 10,765.3 97,086.8 11.1 3,165.2 41.6
Operating Budget 576.1 663.6 156.6 221.6 441.3 11,283.3 3.9 -222.3 -33.5
25* Net Acquisition of Nonfinancial Assets 2,457.9 7,582.6 7,510.6 2,210.9 21,499.5 13,916.9 183.5
Operating Budget 571.9 646.0 151.5 219.9 425.7 -220.4 -34.1
Memo RECURRENT EXPENDITURES (excludes 25) 21,105.0 57,420.7 23,942.5 20,461.3 63,584.2 6,163.5 10.7
Operating Budget 17,981.0 51,904.4 20,152.1 17,246.7 55,510.2 3,605.8 6.9
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include
contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
-7-
Table 5. Core Budget Operating Expenditures
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 18,557.1 52,568.0 20,308.7 17,468.4 55,951.5 280,472.7 19.9 3,383.5 6.4
2* TOTAL NET EXPENDITURES 18,552.9 52,550.5 20,303.6 17,466.6 55,935.9 3,385.5 6.4
21 Compensation of Employees 12,998.9 41,924.4 16,171.0 12,144.7 44,640.1 153,834.5 29.0 2,715.7 6.5
of which operating budget 12,998.9 41,924.4 16,171.0 12,144.7 44,640.1 2,715.7 6.5
211-3 Wages and Salaries 12,758.5 41,504.4 16,055.2 12,042.1 44,340.8 2,836.4 6.8
214-5 Social Benefits 240.4 420.0 115.8 102.6 299.4 -120.7 -28.7
214 Social Benefits - in Cash 240.4 420.0 115.8 102.6 299.4 -120.7 -28.7
219 Return of Salaries -26.2 -76.0 -25.4 -26.5 -80.2 -4.1 5.4
22 Use of Goods and Services 3,154.2 6,329.8 2,194.2 2,284.6 5,580.7 82,694.0 6.7 -749.1 -11.8
of which operating budget 3,154.2 6,329.8 2,194.2 2,284.6 5,580.7 -749.1 -11.8
221 Travel 172.8 487.1 236.4 150.3 539.5 52.5 10.8
222 Communications 152.1 404.5 239.9 222.6 582.0 177.5 43.9
223 Contracted Services 65.8 184.4 74.3 145.0 256.1 71.7 38.9
224 Repairs and Maintenance 682.5 1,166.3 406.2 453.6 997.6 -168.7 -14.5
225 Utilities 251.6 565.0 172.3 236.1 523.2 -41.8 -7.4
226 Fuel 660.3 1,331.4 402.3 519.6 1,318.4 -12.9 -1.0
227-9 Other Use of Goods and Services 1,169.2 2,191.2 662.9 557.3 1,363.8 -827.3 -37.8
23 Interest 0.0 50.2 2.9 0.0 64.4 2,400.0 2.7 14.3 28.5
24 Social Transfers 1,827.9 3,600.1 1,784.1 2,817.5 5,224.9 10,178.0 51.3 1,624.9 45.1
242 Subsidies 0.0 0.0 250.0 200.0 450.0 450.0 N/A
243-6 Grants to Government Units & Other organisations 52.0 62.9 2.3 5.5 13.2 -49.8 -79.1
247 Social Security 1,772.3 3,532.3 1,531.8 2,612.0 4,761.8 1,229.5 34.8
248-9 Other Social Transfers 3.6 4.9 0.0 0.0 0.0 -4.9 -100.0
25 Gross Acquisition of Nonfinancial Assets 576.1 663.6 156.6 221.6 441.3 11,283.3 3.9 -222.3 -33.5
of which operating budget 576.1 663.6 156.6 221.6 441.3 -222.3 -33.5
25* Net Acquisition of Nonfinancial Assets 571.9 646.0 151.5 219.9 425.7 -220.4 -34.1
150 Sale of Land and Buildings -4.3 -17.5 -5.1 -1.7 -15.6 2.0 -11.1
251 Buildings and Structures 289.3 320.5 3.1 54.9 58.4 -262.1 -81.8
252 Machinery / Equipment (>50,000) 282.8 335.9 13.0 10.8 86.5 -249.4 -74.3
257 Valuables 0.1 0.7 0.0 0.0 0.0 -0.7 -100.0
258 Land 3.3 4.0 140.7 155.4 296.1 292.1 7352.3
259 Capital Advance Payments 0.6 2.5 -0.2 0.6 0.4 -2.2 -85.8
Memo RECURRENT EXPENDITURES (excludes 25) 17,981.0 51,904.4 20,152.1 17,246.7 55,510.2 3,605.8 6.9
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include contingency reserves
not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
-8-
(In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
TOTAL GROSS EXPENDITURES 23,554.2 66,506.5 31,375.1 22,468.0 75,666.1 428,249.1 428,378.5 17.7% 9,159.6 13.8
Operating Budget 18,550.1 52,887.6 20,228.1 17,358.9 56,081.5 280,343.2 280,472.7 20.0% 3,193.9 6.0
Development Budget 5,004.1 13,618.9 11,147.0 5,109.1 19,584.6 147,905.9 147,905.9 13.2% 5,965.7 43.8
Security 11,966.6 33,665.3 11,114.9 10,206.8 33,916.2 185,451.0 190,974.5 17.8% 250.9 0.7
Operating Budget 11,949.4 33,615.1 11,039.4 9,658.6 33,283.3 176,023.9 181,547.4 18.3% -331.8 -1.0
Development Budget 17.2 50.2 75.5 548.2 632.9 9,427.1 9,427.1 6.7% 582.7 1160.3
Total Governance, Rule of Law and Human Rights 1,170.7 3,477.8 1,593.5 1,422.9 4,587.4 17,899.9 18,734.5 24.5% 1,109.6 31.9
Operating Budget 977.9 3,202.7 1,451.1 1,238.6 4,206.7 13,228.8 14,063.3 29.9% 1,004.0 31.4
Development Budget 192.8 275.1 142.4 184.3 380.7 4,671.1 4,671.1 8.1% 105.6 38.4
Total Infrastructure and Natural Resources 1,754.2 4,597.2 3,500.1 2,441.3 6,847.5 55,927.7 57,606.2 11.9% 2,250.4 49.0
Operating Budget 513.4 1,276.0 587.6 350.3 1,163.8 3,232.1 4,910.5 23.7% -112.2 -8.8
Development Budget 1,240.8 3,321.2 2,912.6 2,091.0 5,683.7 52,695.7 52,695.7 10.8% 2,362.6 71.1
Total Education 2,839.5 9,083.2 5,011.3 3,316.0 10,790.9 54,515.4 55,251.1 19.5% 1,707.7 18.8
Operating Budget 2,326.7 7,426.6 4,116.3 2,429.0 8,032.1 35,633.9 36,369.6 22.1% 605.4 8.2
Development Budget 512.9 1,656.6 895.0 887.0 2,758.9 18,881.5 18,881.5 14.6% 1,102.3 66.5
Total Health 1,173.6 1,820.0 901.1 478.4 1,896.5 17,186.9 17,794.4 10.7% 76.4 4.2
Operating Budget 213.2 693.8 379.5 205.3 865.9 2,525.2 3,132.7 27.6% 172.1 24.8
Development Budget 960.4 1,126.2 521.6 273.1 1,030.6 14,661.7 14,661.7 7.0% -95.6 -8.5
Total Agriculture and Rural Development 1,872.9 6,367.1 6,561.9 1,055.4 8,451.1 33,039.7 33,104.4 25.5% 2,084.0 32.7
Operating Budget 160.8 542.1 234.5 206.3 576.2 1,961.0 2,025.7 28.4% 34.1 6.3
Development Budget 1,712.1 5,825.0 6,327.4 849.1 7,874.9 31,078.7 31,078.7 25.3% 2,049.9 35.2
Total Social Protection 2,038.6 4,223.7 1,877.0 2,838.4 5,490.0 3,729.3 13,611.3 40.3% 1,266.3 30.0
Operating Budget 1,934.5 4,086.8 1,831.3 2,814.0 5,417.6 2,512.8 12,394.8 43.7% 1,330.8 32.6
Development Budget 104.1 136.9 45.7 24.4 72.3 1,216.5 1,216.5 5.9% -64.5 -47.1
Total Economic Governance and Private Sector

Development 732.4 3,259.2 808.7 704.7 3,672.5 8,985.1 9,647.0 38.1% 413.3 12.7
Operating Budget 468.7 2,038.7 581.9 452.8 2,531.9 2,749.2 3,411.0 74.2% 493.1 24.2
Development Budget 263.8 1,220.4 226.8 252.0 1,140.6 6,236.0 6,236.0 18.3% -79.8 -6.5
Total Unclassified 5.7 13.0 6.5 4.0 13.9 51,514.0 760.7 N/A 0.9 7.1
Operating Budget 5.7 5.7 6.5 4.0 4.0 42,476.4 67.1 6708.8% -1.7 -30.3
Development Budget 0.0 7.3 0.0 0.0 10.0 9,037.6 693.6 1.4% 2.7 36.3
* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.
-9-
Table 7. Integrated Core Budget Gross Expenditures by Ministry
Ham - 4 Ham - 4 Hou - 3 Ham - 4 Ham - 4 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 4,365.9 12,785.5 5,552 3,544.3 13,636.2 66,824.9 67,549.3 20.2 850.7 6.7
Operating Budget 4,360.7 12,751.2 5,526 3,542.7 13,608.8 62,037.5 62,761.9 21.7 857.6 6.7
Development Budget 5.2 34.3 25.8 1.7 27.5 4,787.4 4,787.4 0.6 -6.9 -20.0
Ministry of Defence 4,927.1 14,681.3 5,007.0 3,932.9 14,060.8 101,676.0 106,470.8 13.2 -620.5 -4.2
Operating Budget 4,924.8 14,679.0 5,007.0 3,932.9 14,060.8 98,570.5 103,365.3 13.6 -618.2 -4.2
Ministry of Foreign Affairs 230.6 1,030.3 470.4 778.9 1,329.2 4,446.7 4,489.6 29.6 298.8 29.0
Operating Budget 230.6 1,030.3 420.7 232.4 732.9 3,200.0 3,243.0 22.6 -297.4 -28.9
Development Budget 0.0 0.0 49.7 546.5 596.2 1,246.7 1,246.7 47.8 596.2 N/A
Presidential Protective Service 110.5 383.6 85.6 86.8 319.3 1,083.9 1,245.3 25.6 -64.3 -16.8
Operating Budget 100.7 373.8 85.6 86.8 310.1 944.5 1,105.8 28.0 -63.7 -17.1
Development Budget 9.8 9.8 0.0 0.0 9.2 139.5 139.5 6.6 -0.6 -6.1
General Directorate of National Security 2,332.6 4,784.6 0.0 1,863.9 4,570.8 11,419.5 11,219.5 40.7 -213.8 -4.5
Operating Budget 2,332.6 4,780.7 0.0 1,863.9 4,570.8 11,271.4 11,071.4 41.3 -210.0 -4.4
Total Security 11,966.6 33,665.3 11,114.9 10,206.8 33,916.2 185,451.0 190,974.5 17.8 250.9 0.7
Operating Budget 11,949.4 33,615.1 11,039.4 9,658.6 33,283.3 176,023.9 181,547.4 18.3 - 331.8 -1.0
Development Budget 17.2 50.2 75.5 548.2 632.9 9,427.1 9,427.1 6.7 582.7 1160.3
Presidents Office 127.2 499.3 171.4 147.3 589.4 2,097.6 2,329.4 25.3 90.1 18.0
Operating Budget 127.2 499.3 152.5 140.0 534.4 1,783.5 2,015.3 26.5 35.1 7.0
Development Budget 0.0 0.0 18.9 7.3 55.0 314.1 314.1 17.5 55.0 N/A
National Assembly Meshanro Jirga 41.9 177.7 26.0 57.1 184.7 588.8 602.5 30.7 7.0 3.9
Operating Budget 41.9 155.6 26.0 57.1 184.7 518.8 532.6 34.7 29.1 18.7
National Assembly Wolesi Jirga 108.6 410.4 81.1 116.7 475.6 1,293.7 1,337.9 35.5 65.2 15.9
Supreme Court 201.7 509.9 520.6 308.7 1,052.4 3,321.7 3,321.8 31.7 542.5 106.4
Operating Budget 182.3 487.6 514.6 284.4 1,022.1 3,000.9 3,001.0 34.1 534.4 109.6
Development Budget 19.3 22.3 6.0 24.3 30.3 320.7 320.7 9.5 8.1 36.1
Ministry of Justice 49.7 158.4 72.2 49.3 169.3 1,100.4 1,113.0 15.2 10.9 6.9
Operating Budget 47.0 151.8 60.2 45.8 147.8 601.2 613.8 24.1 -4.0 -2.6
Administrative Affairs 162.0 380.1 94.9 241.4 612.1 939.2 1,448.8 42.2 232.0 61.0
Operating Budget 151.4 366.8 94.9 165.1 535.7 750.0 1,259.6 42.5 169.0 46.1
Ministry of State and Parliamentart Affairs 13.3 31.9 4.6 14.6 28.1 117.0 128.9 21.8 -3.7 -11.7
Ministry of Haj and Religious Affairs 43.7 153.7 82.0 76.0 202.4 1,093.8 1,106.8 18.3 48.7 31.7
Attorney General 89.6 303.4 125.3 99.4 339.8 1,430.3 1,434.2 23.7 36.4 12.0
Election Commission 8.6 30.9 10.5 8.3 31.4 523.5 523.5 6.0 0.5 1.5
IARCSC 52.9 154.7 41.0 54.9 139.8 336.2 342.8 40.8 -14.8 -9.6
Development Budget 27.9 66.7 10.2 23.9 44.9 0.0 0.0 N/A -21.8 -32.7
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 68.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 68.4 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 12.7 41.6 38.0 13.0 70.9 307.9 307.9 23.0 29.3 70.6
Independent Directorate of Local Governance 259.0 625.8 326.1 236.2 691.4 4,410.1 4,440.0 15.6 65.6 10.5
Independent Commision for Election Complaints 0.0 0.0 0.0 0.0 0.0 175.4 175.4 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 97.2 53.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 44.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,170.7 3,477.8 1,593.5 1,422.9 4,587.4 17,899.9 18,734.5 24.5 1,109.6 31.9
Operating Budget 977.9 3,202.7 1,451.1 1,238.6 4,206.7 13,228.8 14,063.3 29.9 1,004.0 31.4
- 10 -
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Works 758.2 2,102.3 2,292.2 917.1 3,504.3 23,570.0 25,551.1 13.7 1,402.0 66.7
Operating Budget 283.3 592.6 363.3 117.8 526.8 529.7 2,510.7 21.0 -65.8 -11.1
Development Budget 474.9 1,509.7 1,928.9 799.4 2,977.5 23,040.4 23,040.4 12.9 1,467.8 97.2
Ministry of Transport and Aviation 64.7 165.0 27.5 136.4 182.9 401.2 403.7 45.3 17.9 10.9
Ministry of Communication 59.6 329.3 66.8 49.5 163.3 2,811.4 2,814.2 5.8 -166.0 -50.4
Ministry of Energy and Water 308.9 895.5 525.2 518.2 1,242.1 10,969.3 10,972.7 11.3 346.6 38.7
Development Budget 267.1 760.5 473.4 471.2 1,093.3 10,439.3 10,439.3 10.5 332.8 43.8
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
Civil Aviation Administration 0.0 0.0 0.0 0.0 0.0 2,326.6 1,960.6 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,960.6 1,960.6 0.0 0.0 N/A
Da Brishna Shirkat 28.1 153.5 181.4 583.7 766.7 7,266.1 7,266.1 10.6 613.2 399.4
Ministry of Urban Development 283.2 325.0 32.3 53.4 107.1 1,433.5 1,445.7 7.4 -217.9 -67.1
Independent Board of new Kabul 21.8 51.2 17.6 7.3 36.0 118.8 118.8 30.3 -15.3 -29.8
Ministry of Mines and Industries 182.5 382.8 169.0 109.4 385.6 2,331.7 2,372.7 16.3 2.7 0.7
Geodesy and Cartography Office 11.3 38.6 12.4 9.1 33.2 138.0 139.5 23.8 -5.4 -14.0
Directorate of Environment 18.0 54.2 21.8 16.5 54.4 152.3 152.3 35.7 0.2 0.3
Afghanistan High Atomic Energy Commission 2.5 8.0 2.5 2.3 8.8 39.5 39.5 22.3 0.8 9.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 15.3 91.8 151.3 38.5 363.3 3,574.0 3,574.0 10.2 271.4 295.6
Total Infrastructure and Natural Resources 1,754.2 4,597.2 3,500.1 2,441.3 6,847.5 55,927.7 57,606.2 11.9 2,250.4 49.0
Operating Budget 513.4 1,276.0 587.6 350.3 1,163.8 3,232.1 4,910.5 23.7 - 112.2 - 8.8
Development Budget 1,240.8 3,321.2 2,912.6 2,091.0 5,683.7 52,695.7 52,695.7 10.8 2,362.6 71.1
Ministry of Education 2,383.9 7,910.5 4,287.4 2,813.2 9,039.8 44,257.8 44,929.1 20.1 1,129.4 14.3
Operating Budget 1,990.8 7,047.5 3,636.0 2,065.2 7,619.5 30,390.0 31,061.3 24.5 572.0 8.1
Ministry of Higher Education 315.0 829.7 635.5 412.5 1,522.5 8,099.0 8,116.6 18.8 692.8 83.5
Ministry of Information and Culture 104.6 254.8 52.8 49.3 138.7 665.1 674.3 20.6 -116.1 -45.6
Science Academy 23.8 67.9 24.5 16.7 51.4 190.9 195.2 26.3 -16.4 -24.2
Cricket Board 0.0 0.0 0.0 0.0 0.0 84.0 84.0 0.0 0.0 N/A
Football Federation 0.0 0.0 0.0 0.0 0.0 94.0 94.0 0.0 0.0 N/A
General Directorate of Radio & Television 0.0 0.0 0.0 0.0 0.0 531.8 563.4 0.0 0.0 N/A
National Olympic Committee 12.2 20.4 11.1 24.3 38.4 592.9 594.6 6.5 18.0 88.5
Total Education 2,839.5 9,083.2 5,011.3 3,316.0 10,790.9 54,515.4 55,251.1 19.5 1,707.7 18.8
Operating Budget 2,326.7 7,426.6 4,116.3 2,429.0 8,032.1 35,633.9 36,369.6 22.1 605.4 8.2
Development Budget 512.9 1,656.6 895.0 887.0 2,758.9 18,881.5 18,881.5 14.6 1,102.3 66.5
Ministry of Agriculture 828.6 1,189.0 573.6 520.5 1,392.2 8,383.4 8,447.5 16.5 203.1 17.1
- 11 -
Ministry of Rural Rehabilitation and Development 907.5 5,007.3 5,740.8 458.1 6,719.7 23,244.9 23,244.9 28.9 1,712.5 34.2
Development Budget 866.4 4,858.1 5,684.9 423.6 6,577.3 22,734.9 22,734.9 28.9 1,719.2 35.4
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.2 0.0 0.0 N/A
Total Agriculture and Rural Development 1,872.9 6,367.1 6,561.9 1,055.4 8,451.1 33,039.7 33,104.4 25.5 2,084.0 32.7
Development Budget 1712.1 5825.0 6327.4 849.1 7874.9 31078.7 31078.7 25.3 2,049.9 35.2
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Health 1,173.6 1,820.0 901.1 478.4 1,896.5 17,186.9 17,794.4 10.7 76.4 4.2
Development Budget 960.4 1,126.2 521.6 273.1 1,030.6 14,661.7 14,661.7 7.0 -95.6 -8.5
Total Health 1,173.6 1,820.0 901.1 478.4 1,896.5 17,186.9 17,794.4 10.7 76.4 4.2
Development Budget 960.4 1,126.2 521.6 273.1 1,030.6 14,661.7 14,661.7 7.0 - 95.6 - 8.5
Ministry of Frontiers and Tribal Affairs 21.8 70.1 40.2 29.6 101.4 562.7 586.5 17.3 31.3 44.6
Ministry of Martyrs, Disabled and Social Affairs 1,966.5 3,995.4 1,775.2 2,764.3 5,237.8 2,382.5 12,235.2 42.8 1,242.5 31.1
Operating Budget 1,871.2 3,883.2 1,742.6 2,739.9 5,178.5 1,536.6 11,389.2 45.5 1,295.4 33.4
Ministry of Refugees and Repatriates 18.5 58.9 29.9 18.5 65.2 331.8 337.2 19.3 6.3 10.7
Ministry of Women Affairs 24.4 57.1 20.3 13.3 49.8 236.0 236.2 21.1 -7.4 -12.9
Office of Disaster Preparedness 3.9 17.1 7.0 7.3 20.6 125.9 125.9 16.4 3.5 20.6
Directorate of Kochis 3.6 25.1 4.3 5.3 15.2 90.4 90.4 16.8 -9.9 -39.3
Total Social Protection 2,038.6 4,223.7 1,877.0 2,838.4 5,490.0 3,729.3 13,611.3 40.3 1,266.3 30.0
Operating Budget 1,934.5 4,086.8 1,831.3 2,814.0 5,417.6 2,512.8 12,394.8 43.7 1,330.8 32.6
Development Budget 104.1 136.9 45.7 24.4 72.3 1,216.5 1,216.5 - 64.5 - 47.1
Ministry of Finance 557.3 1,280.3 635.8 525.9 1,500.8 6,421.6 7,063.5 21.2 220.5 17.2
Operating Budget 387.0 818.3 499.6 370.7 1,077.6 1,847.0 2,488.9 43.3 259.3 31.7
Ministry of Commerce 92.6 183.0 71.9 62.6 169.2 754.4 761.6 22.2 -13.8 -7.6
Ministry of Economy 52.6 47.6 61.7 58.8 49.6 608.9 608.9 8.2 2.0 4.2
Control and Audit Office 20.0 0.0 23.9 39.3 0.0 721.0 732.9 0.0 0.0 N/A
Central Statistics Office 9.9 1,748.3 15.4 18.2 1,952.9 433.4 434.2 449.7 204.6 11.7
Operating Budget 9.1 1,064.6 13.5 10.9 1,314.6 142.5 143.3 917.4 250.0 23.5
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 45.8 45.8 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 732.4 3,259.2 808.7 704.7 3,672.5 8,985.1 9,647.0 38.1 413.3 12.7
Operating Budget 468.7 2,038.7 581.9 452.8 2,531.9 2,749.2 3,411.0 74.2 493.1 24.2
Development Budget 263.8 1,220.4 226.8 252.0 1,140.6 6,236.0 6,236.0 18.3 - 79.8 - 6.5
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 532.3 532.3 0.0 0.0 N/A
Afghanistan National Standard Authority 5.7 13.0 6.5 4.0 13.9 226.4 228.4 6.1 0.9 7.1
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
- 12 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
2 TOTAL NET EXPENDITURE 23,562.9 65,003.3 31,453.1 22,672.3 74,333.9 9,330.6 14.4
150 Sale of Land and Buildings 4.3 17.5 5.1 1.7 15.6 -2.0 -11.1
2+150 TOTAL GROSS EXPENDITURE 23,567.2 65,020.8 31,458.2 22,674.0 74,349.5 9,328.7 14.3
RECURRENT EXPENDITURE 21,105.0 57,420.7 23,942.5 20,461.3 63,584.2 6,163.5 10.7
CAPITAL EXPENDITURE 2,462.1 7,600.1 7,515.7 2,212.7 10,765.3 3,165.2 41.6
701 General Public Services 2,719.4 7,648.4 2,976.5 3,741.8 8,774.3 1,125.9 14.7
Recurrent Expenditure 2,568.8 7,420.7 2,649.0 2,666.3 7,129.8 -290.8 -3.9
Capital Expenditure 150.6 227.7 327.5 1,075.5 1,644.5 1,416.7 622.2
702 Defence 6,137.3 16,681.0 5,141.6 5,906.9 19,046.8 2,365.8 14.2
Recurrent Expenditure 5,667.8 16,191.5 5,113.4 5,804.4 18,902.7 2,711.2 16.7
Capital Expenditure 469.5 489.5 28.3 102.5 144.1 -345.4 -70.6
703 Public Order and Safety 4,898.7 14,158.7 5,695.5 3,428.1 14,024.1 -134.6 -1.0
Recurrent Expenditure 4,628.5 13,770.5 5,687.6 3,402.9 13,984.4 213.9 1.6
704 Economic Affairs 3,595.2 11,213.0 10,108.8 2,862.1 14,533.4 3,320.4 29.6
Recurrent Expenditure 2,402.0 5,174.4 3,296.6 1,988.9 6,152.4 978.0 18.9
Capital Expenditure 1,193.2 6,038.6 6,812.2 873.2 8,381.0 2342.4 38.8
705 Environmental Protection 9.8 35.0 35.7 10.9 56.2 21.2 60.6
Recurrent Expenditure 9.8 34.9 15.0 10.8 35.4 0.5 1.4
Capital Expenditure 0.0 0.1 20.7 0.1 20.8 20.7 20773.0
706 Housing and Communal Ammenities 276.1 322.4 68.0 78.2 172.7 -149.6 -46.4
Recurrent Expenditure 31.8 72.7 34.5 42.9 104.0 31.3 43.1
707 Health 1,188.4 1,867.9 910.6 484.6 1,917.6 49.7 2.7
Recurrent Expenditure 1,168.7 1,831.6 868.9 477.4 1,850.1 18.6 1.0
708 Recreation, Culture and Religion 182.7 485.3 146.0 149.7 379.7 -105.6 -21.8
Recurrent Expenditure 152.0 451.3 131.0 112.4 327.4 -123.9 -27.5
709 Education 2,735.4 8,845.8 4,928.9 3,231.9 10,573.8 1,728.0 19.5
710 Social Protection 1,824.3 3,763.4 1,446.7 2,779.7 4,870.9 1,107.5 29.4
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Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

25 NET ACQUISITION OF NONFINANCIAL ASSETS 2,457.9 7,582.6 7,510.6 2,210.9 10,749.8 3,167.2 41.8
Land and Buildings 1,548.8 2,823.9 2,852.9 1,435.0 5,166.7 2,342.8 83.0
251/8 Purchase of Land and Buildings 1,553.1 2,841.4 2,858.0 1,436.7 5,182.3 2,340.8 82.4
251 Buildings and Structures 1,549.4 2,835.9 2,717.3 1,281.4 4,886.2 2,050.3 72.3
258 Land 3.8 5.6 140.7 155.4 296.1 290.5 5234.3
150 Sale of Land and Buildings -4.3 -17.5 -5.1 -1.7 -15.6 2.0 -11.1
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) 395.2 862.1 144.9 416.0 671.1 -191.0 -22.2
257 Valuables 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0
259 Capital Advance Payments 513.7 3,895.9 4,512.8 359.9 4,912.0 1,016.1 26.1
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 688.6 -17,083.7 -3,349.0 4,387.4 969.7 18,053.4 -105.7
3 NET ACQUISITION OF FINANCIAL ASSETS 349.5 11,045.5 -3,991.7 5,267.6 2,187.0 -8,858.5 -80.2
Domestic 349.5 11,045.5 -3,991.7 5,267.6 2,187.0 -8,858.5 -80.2
Currency and Deposits 5,619.1 23,144.5 -6,847.2 6,720.5 10,645.8 -12,498.7 -54.0
311 Treasury Single Account 3,583.2 24,758.3 -7,883.4 5,653.1 12,149.7 -12,608.6 -50.9
313 Donor Accounts 2,033.2 -1,616.5 1,036.2 1,067.5 -1,504.0 112.6 -7.0
314/90 Other Deposit Accounts 2.6 2.7 0.0 0.0 0.0 -2.7 -100.0
317 Loans -0.1 12.7 -106.7 -500.0 -723.2 -736.0 -5778.7
319 Other Accounts Receivable 0.7 7.5 0.0 522.9 628.5 621.0 8329.6
Other Assets -5,270.1 -12,119.2 2,962.3 -1,475.9 -8,363.9 3,755.3 -31.0
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 339.1 -28,129.2 642.7 -880.2 -1,217.3 26,911.9 -95.7
Domestic 279.2 -28,399.6 569.9 -1,003.4 -1,924.9 26,474.7 -93.2
411 Accounts Payable 276.9 1,354.7 696.2 -987.0 647.0 -707.7 -52.2
413 Pension Liabilities 0.2 0.9 -8.4 4.4 -3.6 -4.5 -522.4
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities 2.1 -29,755.2 -118.0 -20.8 -2,568.3 27,186.9 -91.4
Foreign 59.9 270.4 72.8 123.2 707.6 437.2 161.7
431 Foreign Currency -1.3 -10.5 -9.0 -1.0 -10.0 0.5 -4.7
181-2 Loans 61.2 280.9 81.9 124.2 717.6 436.7 155.5
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 22,877.6 81,926.7 34,802.1 18,284.8 73,645.8 -8,280.9 -10.1
2-25 Expenditures (Recurrent) 21,105.0 57,420.7 23,942.5 20,461.3 63,584.2 6,163.5 10.7
23 Interest 0.0 50.2 2.9 0.0 64.4 14.3 28.5
Net Balance (1-2-25) 1,772.6 24,505.9 10,859.6 -2,176.5 10,061.6 -14,444.4 -58.9
Primary Balance (1-2-25+23) 1,772.6 24,556.1 10,862.5 -2,176.5 10,126.0 -14,430.1 -58.8
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 2,457.9 7,582.6 7,510.6 2,210.9 10,749.8 3,167.2 41.8
Net Lending-Borrowing (1-2) -685.3 16,923.4 3,349.0 -4,387.4 -688.2 -17,611.5 -104.1
Financing (3+4+5) 685.3 -16,923.4 -3,349.0 4,387.4 688.2 17,611.5 -104.1
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets 349.5 11,045.5 -3,991.7 5,267.6 2,187.0 -8,858.5 -80.2
4 Net Acquisition of Financial Liabilities 339.1 -28,129.2 642.7 -880.2 -1,217.3 26,911.9 -95.7
5 RETAINED EARNINGS -3.3 160.4 0.0 0.0 -281.5 -441.9
Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0

- 14 -
Footnotes
Table 2 3
1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.
Table 4 5
1/ Interest category does not include loan principal payments.
2/ Proceeds from sale of fixed assets are net off from the total.
Table 8
1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.
Tables 9 - 10
1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.
- 15 -
Glossary
Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
- 16 -
Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.
Contributors:
Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate
Email Address: hafizullah.momandi@budgetmof.gov.af, hafizlm@yahoo.com
- 17 -

1393-Monthly Fiscal Bulletin 4

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Monthly F is cal B ulletin, Month 4, 1393

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

Total Domestic Revenue 133,800 REVENUE SUMMARY

10.7 Total YTD tax revenues for 1393

AFMIS data extract 25 May 2014

Total YTD operating expenditures

110,929 1392, but significantly lower than the

Total YTD development expenditures

10 Largest Operating Budgets YTD expenditure (Afs million)

43% 1393 Current Allocated Budget

7% Budget Execution rates

Ministry of Defence 14,060.8

Ministry of Interior 13,608.8

AFMIS data extract 25 May 2014

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 29%

AFMIS data extract 25 May 2014

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

Table 2. Intergrated Core Budget Revenues

GRANTS 14,583.5 51,308.5 25,073.1 10,002.2 41,934.3 -9,374.2 -22.4

Source: FPD using AFMIS data downloaded on the 25 May 2014

Total Economic Governance and Private Sector

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

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

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

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) 685.3 -16,923.4 -3,349.0 4,387.4 688.2 17,611.5 -104.1

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS -3.3 160.4 0.0 0.0 -281.5 -441.9

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

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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