Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Dalwa
Month 2

Fiscal Year 1396

 Contents
Summary

1. GFS Summary

2. Revenue Summary

3. Revenue Monthly

4. Revenue by Province

5. Expenditure Summary

6. Expenditure on Operations

7. Expenditure by Ministry

8. Expenditure by COFOG

9. Expenditure by Province

10. Expenditure by ANDS Sector

11. Financing

1
 1396
1% 1% Year To Date Spending
4%
1%
4%
Domestic Revenue Raised YTD
Security

15%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 21.8 bn
Education
2% Health Change on Last Year
Agriculture and Rural Development
8% 64% Social Protection 5.5%
Economic Governance and Private Sector Development
Unclassified

Inner Chart is 1395

450000
Overall Revenue Performance to Target Month 2 Report
400000 Revenue 1396
350000 18000
300000 Revenue 1395 16000
14000
250000
Target 1396 12000
200000 1395 YTD 1396 YTD
10000
150000 8000
Expediture Performance YTD
100000 6000
50000 4000
2000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 18 April 2017 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Overall Revenue Performance to Target Tax Revenue Performance to Target

Afs Millions Afs Millions
450000
80000
400000
70000
350000
60000
300000
50000
250000
40000
200000
30000
150000
100000 20000

50000 10000 Not including customs revenue

0 0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw

Revenue t Revenue t-1 Target t Revenue t Revenue t-1 Target t

Customs Revenue Performance to Target Non-Tax Revenue Performance to Target

Afs Millions
Afs Millions
45000
35000
40000
30000 35000
25000 30000
25000
20000
20000
15000
15000
10000 10000

5000 5000
Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t

3
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 450000
400000
50000
350000
40000 300000
250000
30000
200000
20000 150000
100000
10000
50000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

Expenditure on Operations Expenditure on Development

300000 180000
160000
250000
140000
200000 120000
100000
150000
80000
100000 60000
40000
50000
20000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

4
 200000
1395 YTD 1396 YTD 1396 Budget
180000
Portion of Budget Spent
160000
140000
120000 7.5% 1.1% 23.0% 6.8% 0.0%

100000
80000
60000
40000
20000
0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Science Academy 120.7% 1 Ministry of Interior 2.8%
2 Geodesy and Cartography Office 64.3% 2 Ministry of Haj and Religious Affairs 0.5%
3 Ministry of Commerce 20.2% 3 Ministry of Mines and Industries 0.4%
4 National Assembly Wolesi Jirga 19.3% 4 Ministry of Finance 0.3%
5 National Assembly Meshanro Jirga 18.5% 5 Independent Directorate of Local Governance 0.3%
6 General Directorate of National Security 16.3% 6 Ministry of Urban Development 0.1%
7 Ministry of Finance 12.6% 7 Da Brishna Shirkat 0.0%
8 Presidential Protective Service 12.3% 8 Ministry of Energy and Water 0.0%
9 Central Statistics Office 9.6% 9 Afghanistan National Standard Authority 0.0%
10 Ministry of State and Parliamentart Affairs 9.0%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 5.3% 1 Ministry of Interior 2.8%
2 Ministry of Interior 5.7% 2 Ministry of Mines and Industries 0.4%
3 General Directorate of National Security 16.3% 3 Ministry of Finance 0.3%
4 Ministry of Education 4.8% 4 Independent Directorate of Local Governance 0.3%
5 Ministry of Martyrs, Disabled and Social Affairs 7.7% 5 Ministry of Haj and Religious Affairs 0.5%
6 Ministry of Finance 12.6% 6 Ministry of Urban Development 0.1%
7 Ministry of Higher Education 5.9% 7 Municipalities
8 National Assembly Wolesi Jirga 19.3% 8 Da Brishna Shirkat 0.0%
9 Science Academy 120.7% 9 Ministry of Energy and Water 0.0%
10 Presidential Protective Service 12.3% 10 Afghanistan High Atomic Energy Commission
Expected Execution 16.7% Expected Execution 16.7%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 2 YTD Month 2 Budget Month 2 YTD Month 2 Month YTD
- This sheet overviews the whole
Revenue 49905 15725 386721 44060 21978 39.8% -12% financial operations of the
Tax Revenue 15042 7154 78791 4642 1210 -83.1% -69% Government, and how they were paid
Fixed Taxes 1665 859 11565 684 150 -82.5% -59% for.
Taxes on Income and Profits 3024 1621 24673 420 298 -81.6% -86% - Total revenue collection includes
Taxes on Property 97 42 978 37 15 -64.0% -62% grants.
Taxes on Goods and Services 4873 1916 5417 1284 253 -86.8% -74%
Taxes on International Trade 5059 2547 30004 2110 450 -82.3% -58% Notes:
Other Taxes 324 169 6154 108 44 -74.2% -67%
Grants 29281 5556 258803 22297 12216 119.9% -24% - On year to date (total of first two
Foreign Governments 29281 5556 22297 12216 119.9% -24% months) Afs 44 billion revenue was
International Organisation 0 0 0 0 - - collected, out of which 21.98 billion
Other Revenue 5171 2634 43907 16967 8401 219.0% 228% was collected in the second month.
Property Income 224 104 2394 206 117 13.3% -8% This shows that revenue collection
Sales of Goods and Services 833 550 6333 1199 732 33.1% 44% didn't improve over the first month of
Fines & Penalties 3855 1819 26698 2363 1050 -42.3% -39% 1396 and almost remained the same.
Extractive Industry - Royalties & Fees 67 33 6162 55 13 -59.9% -17% Revenue collected in the second
Others 193 129 2319 13144 6489 4927.5% 6708% month was 39.8% more than the
Social Contributions 410 381 5221 153 151 -60.4% -63% same month in 1395. However
revenue collection for both months
Expenditure 19168 15540 261063 14704 12882 -17.1% -23% (YTD) was still 12% less than revenue
Compensation of Employees 16913 13545 175778 13203 11588 -14.4% -22% collected in the first two months in
Uses of Goods and Services 1853 1615 84939 942 738 -54.3% -49% 1395.
Consumption of Fixed Capital 0 0 0 0 0 - - - Revenue collection in the frist two
months in 1396 makes 11% of target
Interest 0 0 345 79 79 - -
Subsidies 350 350 0 0 0 -100.0% -100%
revenue, and month two alone makes
5.6% of target revenue.
Grants 0 0 0 13 13 - -
- Expenditure in the second month
Social Benefits 52 30 0 468 463 1423.9% 796%
and first two months together was
Other Expense 0 0 0 0 0 - -
17% and 23% respectively less than
the same period in the previous year.
Net Operating Balance 30737 185 125659 29356 9096 4828.3% -4%
5% of operating budget was spent in
two months.
Net Acquistion of Non-Financial Assets 342 343 110939 16 16 -95.3% -95%
- The balance is positive in month 2,
Fixed Assets 342 342 16 16 -95.3% -95% reflecting more revenue collection
Acquisition of Fixed Assets 344 343 18 17 -94.9% -95% than spending. However, it less than
Sale of Fixed Assets (-) -2 -1 -2 -1 5.2% 5% the same perioud in the previous
Change in Inventories 0 0 0 0 - - year.
Valuables 0 0 0 0 - - Glossary:
Non-Produced Assets 0 0 0 0 -100.0% -100%
YTD: Year to Date, the total collection
Net Lending/Borrowing 30395 -158 14719 29340 9080 -5848.2% -3% since the start of the year, up to the
current point.
Transactions in Financial Assets -30468 158 -14719 -29340 -9080 -5848.2% -4%
Net Acquisition of Financial Assets -29358 1614 -29351 -8936 -653.6% 0% Net Operating Balance: revenues
Domestic -29358 1614 -29351 -8936 -653.6% 0% minus non-capital expenditures
Foreign 0 0 0 0 - - (noted in this table as just
Net Incurrence of Liabilities -1110 -1456 11 -144 -90.1% -101% expenditures)
Domestic -1110 -1456 167 12 -100.8% -115%
Foreign 0 0 -156 -156 734589.4% -7674851% Net Lending/Borrowing: the net
operating balance, minus net
Discrepancy 0 0 0 0 0 -100.0% - acquisition of non-financial assets

6
 Table 2: Revenue Summary Table
Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 2 YTD Month 2 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue
collection by all major categories of revenue.
Total Revenues 49905.0 44060.3 15725.0 21977.9 386721.4 29036.0 -24.3% -11.7% 40%
Domestic Revenues 20623.7 21762.8 10169.2 9762.3 127918.9 9625.8 1.4% 5.5% -4% Notes:
- Out of total revenue collected in the first two months,
Tax Revenues 15042.0 4642.1 7153.9 1210.0 78790.7 5875.1 -79.4% -69.1% -83% Afs 21.76 billion was from domestic sources (gratns
Fixed Taxes 1664.9 683.8 859.0 149.9 11565.1 921.5 -83.7% -58.9% -83% deducted). In month 2 alone Afs 9.7 billion revenue
Income Taxes 3023.6 419.6 1620.9 298.0 24673.0 1703.2 -82.5% -86.1% -82% was collected from domestic sources.
Property Taxes 97.0 37.1 42.0 15.1 977.8 89.1 -83.0% -61.8% -64% - In the first two months 17.6% of budgeted revenue
Sales Taxes 4873.3 1284.4 1916.0 253.2 5416.8 610.7 -58.5% -73.6% -87% was collected and in Dalwa only Afs 7.6 billion was
Other Taxes 324.4 0.0 169.1 0.0 6154.2 350.3 -100.0% -100.0% -100% collected.
Tax Penalties and Fines 0.0 107.7 0.0 43.7 0.0 0.0 - - - - YTD revenue collection was 5.5% more than the same
Customs Duty, Import Taxes 5058.7 2109.6 2546.9 450.0 30003.9 2200.3 -79.5% -58.3% -82% period in 1395. But domestic revenue collected in
month 2 was 4% less than the same month in the
Non Tax Revenue 5581.7 17120.7 3015.3 8552.4 49128.2 3750.7 128.0% 206.7% 184% previous year.
Income from Capital Property 223.6 206.1 103.6 117.4 2394.3 155.9 -24.7% -7.9% 13% - Non-tax revenue collected in two months constitutes
Sales of Goods and Services 832.8 1199.3 550.1 732.3 6333.5 522.0 40.3% 44.0% 33% 78.6% of total domestic revenue.
Administrative Fees 3681.5 2307.4 1760.6 1025.9 25025.6 2015.7 -49.1% -37.3% -42% - Major growing line: Sales of goods and services
Royalties 36.5 52.6 28.1 13.0 4521.7 428.6 -97.0% 43.9% -54% - Major falling line: Income taxes, sales taxes,
Non Tax Fines and Penalties 173.8 55.1 58.0 24.0 1672.3 130.4 -81.6% -68.3% -59% administrative fee and other taxes have fallen down.
Extractive Industry 30.1 2.5 4.4 0.1 1640.3 64.7 -99.9% -91.6% -98% However ,classifying the large miscellanious revenue
Miscellaneous Revenue 193.1 13144.4 129.1 6488.6 2319.1 101.0 6326.3% 6708.1% 4928% may change various revenue categories's compositon.
Social Contributions 410.3 153.3 381.3 151.1 5221.3 332.5 -54.5% -62.6% -60%
Glossary:
Grants 29281.3 22297.5 5555.8 12215.5 258802.5 19410.2 -0.4 -23.9% 120%
Domestic Revenues: the total revenues collected by
Foreign Governments 29281.3 22297.5 5555.8 12215.5 -23.9% 120%
the Government, without including donor support.
Foreign Governments - Current 21176.4 22297.5 2418.1 12215.5 5.3% 405%
Foreign Governments - Capital 8105.0 0.0 3137.7 0.0 -100.0% -100%
Y-O-Y: Year-on-Year, the growth in something on last
International Organisation 0.0 0.0 0.0 0.0 - -
year.
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Grants: Funds received from donors. Often the money
Other Government Units 0.0 0.0 0.0 0.0 - -
can only be spent on a certain project or activities, but
Other Government Units - Current 0.0 0.0 0.0 0.0 - - sometimes can be spent at the discretion of the
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
 Table 3: Monthly Revenue Collection

Year: 1395 1395 1396 1396

Month: 1 2 1 2

Total Revenues 34180.0 15725.0 22082.4 21977.9

Domestic Revenues 10454.5 10169.2 12000.5 9762.3

Tax Revenues 7888.0 7153.9 3432.2 1210.0

Fixed Taxes 806.0 859.0 533.8 149.9
Income Taxes 1402.7 1620.9 121.6 298.0
Property Taxes 54.9 42.0 21.9 15.1
Sales Taxes 2957.3 1916.0 1031.2 253.2
Other Taxes 155.3 169.1
Tax Penalties and Fines 64.0 43.7
Customs Duty, Import Taxes 2511.9 2546.9 1659.6 450.0

Non Tax Revenue 2566.5 3015.3 8568.3 8552.4

Income from Capital Property 120.0 103.6 88.6 117.4
Sales of Goods and Services 282.7 550.1 467.0 732.3
Administrative Fees 1920.9 1760.6 1281.5 1025.9
Royalties 8.4 28.1 39.6 13.0
Non Tax Fines and Penalties 115.9 58.0 31.1 24.0
Extractive Industry 25.6 4.4 2.5 0.1
Miscellaneous Revenue 64.0 129.1 6655.8 6488.6
Social Contributions 29.0 381.3 2.2 151.1

Grants 23725.5 5555.8 10081.9 12215.5

Foreign Governments 23725.5 5555.8 10081.9 12215.5
Foreign Governments - Current 18758.2 2418.1 10081.9 12215.5
Foreign Governments - Capital 4967.3 3137.7
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Mi ni stry of Fi nance, Fi scal Pol i cy Di rectorate and AFMIS

8
Table 4: Provincial Revenue Collection
1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 2 YTD Month 1 Month 2 Target Target M-o-M Y-o-Y
Kabul 358.6 378.1 196.9 198.7 181.2 19028.0 2.0% -7.9% -8.8%
This sheet shows the revenue collected by each
Kapisa 10.6 12.6 5.5 6.2 7.1 181.3 6.9% 29.6% 15.1%
Parwan 34.1 21.7 9.7 23.0 12.0 320.6 6.8% 24.4% -47.5% of the 34 provinces, and the central Ministries.
Wardak 25.5 13.4 8.3 18.6 5.1 232.3 5.8% -38.6% -72.5%
Logar 16.8 22.0 14.0 10.5 8.0 176.8 12.5% -42.7% -23.8%
Nangarhar 2286.3 2717.0 1402.8 1301.2 1314.2 14956.4 18.2% -6.3% 1.0% Notes:
Laghman 25.9 29.0 14.2 15.4 14.8 214.3 13.5% 4.2% -3.7% - 41% and 59% of revenue in the two months of
Pangsher 11.3 50.5 41.3 7.6 9.1 95.5 52.9% -77.9% 19.9% 1396 was collected by Central Ministries and
Baghlan 36.8 31.7 15.1 27.6 16.6 373.8 8.5% 9.7% -40.0%
Mustawfiates in the provinces respectively.
Bamyan 13.8 30.5 15.9 9.1 14.6 185.1 16.5% -8.6% 59.5%
Ghazni 54.8 43.3 23.1 32.0 20.2 424.2 10.2% -12.7% -37.1% - Herat, Nangarhar, Balkh and Kandahar wre
Paktika 23.0 58.5 40.8 18.2 17.7 108.7 53.8% -56.6% -2.5% the top revenue collecting provinces, that
Paktiya 171.5 123.8 68.7 114.6 55.2 661.3 18.7% -19.6% -51.8% collected move than Afs 1 billion.
Khost 113.3 52.6 32.3 57.6 20.3 293.1 18.0% -37.2% -64.8% - Typically those on the border will have higher
Kunar 31.3 24.7 12.9 14.0 11.8 169.4 14.6% -8.6% -15.5% collection given the customs revenue
Nuristan 0.0 0.2 0.0 0.0 0.2 50.3 0.5% - - generated there.
Badakhshan 44.5 37.1 26.7 34.0 10.4 308.6 12.0% -61.0% -69.4%
Takhar 39.9 35.0 20.1 28.3 15.0 367.5 9.5% -25.5% -47.2%
Kunduz 94.6 120.1 63.2 42.8 56.9 350.9 34.2% -10.0% 32.8%
Glossary:
Samangan 19.1 16.7 9.5 13.2 7.2 162.6 10.3% -23.4% -45.1%
Balkh 1862.6 2239.0 1229.5 982.1 1009.5 20608.6 10.9% -17.9% 2.8% Province: Afghanistan is broken down into 34
Saripul 18.6 14.7 7.0 12.7 7.7 168.7 8.7% 11.0% -39.0% provinces, these provinces are the primary
Ghor 15.8 8.8 5.3 11.3 3.6 177.6 5.0% -32.5% -68.5% administrative divisions for the country.
Dikondy 9.9 9.3 4.4 6.8 4.9 131.5 7.1% 13.4% -27.7%
Uruzgan 1.8 4.7 4.1 1.7 0.6 57.7 8.1% -85.2% -65.1%
M-o-M: Month on Month - the change since
Zabul 9.4 5.2 2.8 7.2 2.4 104.8 5.0% -15.8% -67.3%
Kandahar 930.5 1217.0 677.1 432.5 539.9 13680.9 8.9% -20.3% 24.8%
the last month.
Jawzjan 40.2 34.4 21.4 22.0 13.0 308.2 11.2% -39.4% -41.0%
Faryab 261.8 282.3 145.5 134.0 136.8 394.3 71.6% -5.9% 2.1% Y-o-Y: Year on Year - the change since the same
Helmand 95.7 57.4 19.3 77.6 38.1 614.9 9.3% 97.6% -50.9% month last year.
Badghis 11.7 9.5 4.8 8.4 4.7 128.6 7.3% -1.7% -44.3%
Herat 3238.9 3060.0 1855.7 1656.0 1204.3 22650.9 13.5% -35.1% -27.3%
Farah 760.0 628.1 335.0 408.3 293.1 297.6 211.1% -12.5% -28.2%
Nimroz 1913.5 1442.1 689.3 960.0 752.8 541.7 266.2% 9.2% -21.6%
Central Ministries 8041.4 8931.9 4978.5 3476.0 3953.4 63181.8 14.1% -20.6% 13.7%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 20623.7 21762.9 12000.6 10169.2 9762.3 161708.6 13.5% -18.7% -4.0%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 2 YTD Month 1 Month 2 Budget Budget
Total Gross Expenditure 19512.0 14722.2 1823.2 15884.1 12899.1 415365.3 3.5% This sheet shows the expenditure by economic classification, showing
o/w Contingency Funds 36338.6 how much the Government spends on items like salaries, travel,
Total Net Expenditures 19509.7 14719.9 1822.1 15883.0 12897.8 buildings etc.

Compensation of Employees 16912.6 13202.6 1614.2 13544.6 11588.4 175778.2 7.5% Notes:
of which operating budget 16912.63 13202.6 3368.023 13544.61 11588.36 175778.2 7.5% - In the first two months of the year 3.5% of total budget was spent.
Wages and Salaries 16075.8 12600.9 1591.5 12797.9 11009.4 Expenditure on salaries has slightly increased both YTD on last
Wages and Salaries in Cash 14165.1 11020.6 1420.6 11051.5 9600.0 year,as well as, on monthly basis.
Wages and Salaries in Kind 1909.9 1467.0 166.1 1745.7 1300.9 - Spending rate for most expenditure objects were lest than 5%.
Wages and Salary Advance 0.9 113.4 4.9 0.8 108.5 However, interest payment was almost 20% of the target interest
Social Benefits 187.7 144.3 0.1 178.1 144.2 payment of Afs 403.7 billion.
Social Benefits - in Cash 187.7 144.3 0.1 178.1 144.2 - Expenditure on salaries has slightly reduced both YTD on last year,as
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 well as, on monthly basis.
Return of Salaries -25.8 -15.2 -0.4 -24.3 -14.8
Other Compensation 674.8 472.6 23.0 592.9 449.6 - Likewise other elements of expenditure including: communications,
repairs and maintenance, and other goods and services use have
Use of Goods and Services 1852.8 941.8 203.5 1615.5 738.3 84939.1 1.1% fallen; however the costs for fuel have risen on the same period last
of which operating budget 954.0 891.6 233.8 720.2 688.1 38531.0 2.3% year, despite falls in prices.
Travel 183.5 166.3 23.5 152.3 142.9
Communications 47.8 17.2 0.0 43.7 17.2 Glossary:
Contracted Services 791.0 124.6 0.0 779.4 124.6
Repairs and Maintenance 90.8 64.7 25.0 68.7 39.7 Total Gross Expenditure: the total expenditures including interest
Utilities 110.5 81.4 21.5 91.6 59.9
payments
Fuel 450.6 411.6 127.1 309.4 284.5
Core Budget: The operating budget plus the development budget
Other Use of Goods and Services 178.7 75.9 6.5 170.2 69.4
Recurrent Expenditure: Expenditure that is ongoing rather than one
Tools and materials (< 50,000) 33.2 6.9 0.0 27.8 6.9
off, and does not result in the acquisition of a fixed asset. For example
Other Expenses 4.1 13.4 6.3 2.9 7.1
payments for electricity or fuel, the payment for salaries etc. Often
Advances and Return of Expenditure 141.4 55.6 0.2 139.6 55.4
equated with the operating budget, however development budget
spending contains recurrent items and vice versa
Interest 0.0 79.4 0.0 0.0 79.4 345.5 23.0%
To Non-Residents 0.0 79.4 0.0 0.0 79.4
Acquisition of Non-Financial Assets: Spending on a capital asset, for
example a tractor or irrigation pump (also called Capital Expenditure)
Social Transfers 402.2 480.3 4.7 380.4 475.6 7024.5 6.8%
Subsidies 350.0 0.0 0.0 350.0 0.0 Compensation of Employees: The total remuneration, in cash or kind,
Grants to Government Units & Other organisations 0.0 12.7 0.0 0.0 12.7 payable to an employee for work done during the accounting period.
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 It consists of wages, salaries, and social contributions made on behalf
Grants to Foreign Government - Capital 0.0 12.7 0.0 0.0 12.7 of employees to social insurance schemes. Excluded are amounts paid
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 to contractors, self-employed outworkers, and other workers who are
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 not employees.
Social Security 52.2 462.9 0.0 30.4 462.9
Other Social Transfers 0.0 4.7 4.7 0.0 0.0 Goods and Services: Expenditure items such as electricity costs,
Social Assistance 0.0 0.0 0.0 0.0 0.0 maintenance and repair, consultancy services and items with a
Advance Subsides, Grants 0.0 4.7 4.7 0.0 0.0 purchase value below Afs 50,000

Subsidies: Payments made to State Owned Enterprises to help them

Gross Acquisition of Nonfinancial Assets 344.3 18.2 0.8 343.7 17.5 110939.3 0.0% cover their costs
of which operating budget 3.1 14.8 0.6 2.5 14.0 8768.8 0.2%
Net Acquisition of Nonfinancial Assets 342.1 15.9 -0.3 342.5 16.2 Transfers: Payments to a person or organization for which no service
Sale of Land and Buildings -2.2 -2.3 -1.1 -1.2 -1.2 is received, for which pension payments and subsidies
Buildings and Structures 332.2 3.4 0.0 332.2 3.4
Machinery / Equipment (>50,000) 6.2 14.8 0.8 5.6 14.0 Interest Payments: The interest paid on outstanding loans
Valuables 0.0 0.0 0.0 0.0 0.0
Land 0.5 0.0 0.0 0.5 0.0 Contingency Funds: Items listed in the operating and development
Capital Advance Payments 5.4 0.0 0.0 5.4 0.0 budgets that may require funding. Throughout the year, funding from
contingency reserve items may be allocated to the budgets of
Memorandum Items budgetary units during the year (increasing their original budget)
Contingency Funds 36338.6

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1395 1396 1396 1395 1396 1396 % YTD % Growth Month Overview:
Month 2 YTD Month 1 Month 2 Budget Budget M-o-M Y-o-Y
This sheet shows the overview of operating
Total Gross Expenditure 18271.9 14668.7 3624.3 14647.7 12845.5 229344.6 6.4% 254.4% -12.3%
Total Net Expenditures 18269.7 14666.3 3623.2 14646.5 12844.3 254.5% -12.3%
expenditure by type, this is only expenditure that
occurs under the operating budget.
Compensation of Employees 16912.6 13202.6 3368.0 13544.6 11588.4 175778.2 7.5% 244.1% -14.4%
Wages and Salaries 16075.8 12600.9 3277.9 12797.9 11009.4 235.9% -14.0% Notes:
Wages and Salaries in Cash 14165.1 11020.6 3113.6 11051.5 9600.0 208.3% -13.1% - Gross operating expenditure rate for two months
Wages and Salaries in Kind 1909.9 1467.0 164.2 1745.7 1300.9 692.2% -25.5% was 6.4% of the total operating budget.
Wages and Salary Advance 0.9 113.4 0.0 0.8 108.5 271168% 12957%
- Gross operating spending reduced by 12.3% as
Social Benefits 187.7 144.3 9.6 178.1 144.2 1400.0% -19.1%
Social Benefits - in Cash 187.7 144.3 9.6 178.1 144.2 1400.0% -19.1%
compared to the same period in the previous year,
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - but increased by 2.5 times than the month of Jadi.
Return of Salaries -25.8 -15.2 -1.4 -24.3 -14.8 926.4% -38.9% - Among expenditure items, spending on interest
Other Compensation 674.8 472.6 82.0 592.9 449.6 448.6% -24.2% and social transfers were higher.
- Tools and materials costs less than Afs 50,000 are
Use of Goods and Services 954.0 891.6 233.8 720.2 688.1 38531.0 2.3% 194.3% -4.5% classified as a Goods and Services, not a capital,
Travel 137.4 166.0 31.0 106.4 142.6 360.5% 34.0%
expenditure.
Communications 47.8 17.2 4.1 43.7 17.2 323.9% -60.6%
Contracted Services 66.3 74.8 8.3 58.0 74.8 803.5% 28.9%
Repairs and Maintenance 90.8 64.7 22.1 68.7 39.7 79.9% -42.3% - Operations expenditure is mainly composed of
Utilities 110.5 81.4 18.8 91.6 59.9 218.0% -34.6% salaries, which to date have made up 90% of
Fuel 450.6 411.6 141.2 309.4 284.5 101.5% -8.0% operating expenditure.
Other Use of Goods and Services 50.7 75.9 8.4 42.3 69.4 724.9% 64.1%
Tools and materials (< 50,000) 33.1 6.9 5.4 27.6 6.9 26.8% -75.1% Glossary:
Other Expenses 3.7 13.4 1.2 2.5 7.1 480.4% 181.9%
Advances and Return of Expenditure 13.9 55.6 1.8 12.2 55.4 3051.0% 355.6%
Total Gross Expenditure: the total expenditures
Interest 0.0 79.4 0.0 0.0 79.4 345.5 23.0% - - including interest payments
To Non-Residents 0.0 79.4 0.0 0.0 79.4 - -
Operating Budget: the Government budget is split
Social Transfers 402.2 480.3 21.8 380.4 475.6 5921.0 8.1% 2082.9% 25.0% into operating and development. Operating is the
Subsidies 350.0 0.0 0.0 350.0 0.0 - -100.0% expenditure not targeted towards particular
Grants to Government Units & Other organisations 0.0 12.7 0.0 0.0 12.7 - -
development projects under the NPPs.
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 0.0 12.7 0.0 0.0 12.7 - -
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - - Development Budget: The Government budget for
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - development projects implemented by
Social Security 52.2 462.9 21.8 30.4 462.9 2024.6% 1423.9% Government agencies. It contains recurrent and
Other Social Transfers 0.0 4.7 0.0 0.0 0.0 - - capital expenditure in Afghanistan. These projects
Social Assistance 0.0 0.0 0.0 0.0 0.0 - - are mainly donor funded. The Development Budget
Advance Subsides, Grants 0.0 4.7 0.0 0.0 0.0 - - is sometimes referred to as the Capital Budget in
other countries.
Gross Acquisition of Nonfinancial Assets 3.1 14.8 0.6 2.5 14.0 8768.8 0.2% 2141.6% 463.1%
Net Acquisition of Nonfinancial Assets 0.9 12.5 -0.4 1.3 12.8 -3103.3% 872.1%
Sale of Land and Buildings -2.2 -2.3 -1.1 -1.2 -1.2 17.6% 5.2%
Buildings and Structures 0.0 0.0 0.0 0.0 0.0 - -
Machinery / Equipment (>50,000) 2.6 14.8 0.6 2.0 14.0 2141.6% 600.5%
Valuables 0.0 0.0 0.0 0.0 0.0 - -
Land 0.5 0.0 0.0 0.5 0.0 - -100.0%
Capital Advance Payments 0.0 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 2 YTD Month 2 Budget Budget YTD Month
This sheet shows the expenditure that
Total Expenditures 19512.0 14877.9 15884.1 13054.7 415365.3 3.6% -23.7% -17.8%
18800.3 14702.5 15205.0 12902.4 371720.7
is undertaken by each Ministry, so you
Ministry of Interior 4084.3 3317.1 3486.8 3317.1 58604.6 5.7% -18.8% -4.9% can see how much each Ministry was
Ministry of Defence 6007.9 3569.4 5242.8 3416.4 67510.2 5.3% -40.6% -34.8% budgeted, and how much they have
Ministry of Foreign Affairs 52.7 44.4 50.3 44.6 6074.9 0.7% -15.8% -11.4% managed to spend to date.
Presidential Protective Service 88.3 195.9 11.8 107.3 1804.8 10.9% 121.9% 807.9%
General Directorate of National Security 3086.3 2352.1 2094.8 1300.2 14575.3 16.1% -23.8% -37.9% Notes:
Total Security 13319.5 9478.9 10886.5 8185.6 148569.7 6.4% -28.8% -24.8%
- Spending on security, social
Presidents Office 35.2 35.4 24.8 25.0 0.0 - 0.6% 0.9%
protection and economic governance
National Assembly Meshanro Jirga 76.4 90.9 50.8 66.7 491.8 18.5% 19.1% 31.4% sectors were higher than 5% of their
National Assembly Wolesi Jirga 297.1 294.8 193.4 195.5 1616.3 18.2% -0.8% 1.1% respective sectoral budget in the first
Supreme Court 14.3 13.1 7.4 8.0 3517.3 0.4% -8.7% 8.9% two months.
Ministry of Justice 38.7 45.4 36.6 45.4 1137.2 4.0% 17.2% 23.9% - Expnditure for several objects were
Administrative Affairs 293.7 322.8 194.7 205.0 4904.6 6.6% 9.9% 5.3% less than the same period in 1395.
Ministry of State and Parliamentart Affairs 8.4 11.2 4.5 11.2 138.1 8.1% 33.9% 151.9%
But, the spending rate for many of the
Ministry of Haj and Religious Affairs 67.2 49.6 57.5 42.2 1979.9 2.5% -26.2% -26.6%
Attorney General 131.4 101.6 87.6 65.9 1691.0 6.0% -22.7% -24.8%
spending objects were relatively more
Election Commission 12.5 11.5 8.2 8.4 218.4 5.3% -7.6% 2.9% than the spending rate in the previous
IARCSC 36.2 17.0 23.0 17.0 521.4 3.3% -53.0% -25.9% month.
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - - National Science Academy and
Independent Board of new Kabul 0.0 0.0 0.0 0.0 4995.1 0.0% - - Geodesy and Cartography Office were
Afghanistan Independent Human Rights Commission 40.1 - - - the top spending agencies in the first
The High office of Oversight and Anti Corruption 0.0 0.0 0.0 0.0 164.7 0.0% - -
two months.
Independent Directorate of Local Governance 131.2 199.4 90.7 199.4 5364.8 3.7% 52.0% 119.9%
Total Governance, Rule of Law and Human Rights 1142.3 1192.8 779.0 889.8 26853.1 4.4% 4.4% 14.2%
- Spending on Security sector has
Ministry of Public Works 395.6 51.3 374.5 51.3 31793.6 0.2% -87.0% -86.3% reduced in yearly expenditure, this is
Ministry of Transport and Aviation 16.3 14.8 10.7 10.8 394.6 3.7% -9.2% 0.9% due to less spending by Minisry
Ministry of Communication 47.6 41.5 33.3 29.8 2715.8 1.5% -12.7% -10.6% defence, Interior and GDNS.
Ministry of Energy and Water 88.8 36.1 72.8 29.4 10889.1 0.3% -59.3% -59.6%
Water Supply and Canalization Corporation 741.6 - - -
- A large increase in expenditure on
Da Brishna Shirkat 2.0 2.4 2.0 2.4 25095.1 0.0% 19.8% 19.8%
social protection reflects the priority
Ministry of Urban Development 21.7 17.0 13.1 17.0 4332.7 0.4% -21.8% 29.8%
Independent Board of new Kabul 1297.1 - - - the Government is placing on poverty
Ministry of Mines and Industries 63.1 59.2 43.6 49.3 2965.6 2.0% -6.1% 12.9% reduction.
Geodesy and Cartography Office 18.0 7.1 13.1 7.1 11.0 64.3% -60.7% -46.1%
Directorate of Environment 17.0 15.7 11.5 15.7 224.5 7.0% -7.8% 36.9% Glossary:
Afghanistan High Atomic Energy Commission 3.9 2.6 2.1 2.6 54.9 4.7% -32.5% 23.2%
Municipalities 10.8 2.5 10.8 2.5 0.0 - -77.3% -77.3% Total Gross Expenditure: the total
Total Infrastructure and Natural Resources 684.8 250.2 587.7 217.9 80515.5 0.3% -63.5% -62.9%
expenditures including interest
Ministry of Education 1742.5 1590.4 1588.1 1590.4 46068.9 3.5% -8.7% 0.1% payments
Ministry of Higher Education 261.1 309.0 141.9 239.5 8018.9 3.9% 18.4% 68.8%
Ministry of Information and Culture 42.2 22.1 29.2 22.1 838.5 2.6% -47.7% -24.2% Operating Budget: the Government
Science Academy 427.2 285.2 304.6 255.3 270.7 105.3% -33.3% -16.2% budget is split into operating and
National Olympic Committee 7.9 2.8 7.8 2.8 567.2 0.5% -64.7% -64.1% development. Operating is the
Total Education 2481.0 2209.4 2071.5 2110.1 55764.3 4.0% -10.9% 1.9% expenditure not targeted towards
particular development projects under
Ministry of Public Health 313.5 167.4 212.3 146.6 14300.7 1.2% -46.6% -31.0%
Total Health 313.5 167.4 212.3 146.6 14300.7 1.2% -46.6% -31.0%
the NPPs.

Ministry of Agriculture 138.0 74.8 113.3 74.8 9467.9 0.8% -45.8% -33.9%
Ministry of Counter Narcotics 12.5 8.3 6.3 8.3 1681.6 0.5% -33.9% 30.9%
Ministry of Rural Rehabilitation and Development 217.5 41.9 206.0 41.9 13686.3 0.3% -80.7% -79.6%
Total Agriculture and Rural Development 368.1 125.1 325.7 125.1 24835.8 0.5% -66.0% -61.6%

Ministry of Frontiers and Tribal Affairs 30.2 29.9 19.2 29.9 666.4 4.5% -1.1% 56.0%
Ministry of Martyrs, Disabled and Social Affairs 128.4 525.9 89.0 525.9 8025.2 6.6% 309.5% 490.9%
Ministry of Refugees and Repatriates 20.6 22.2 15.4 22.2 474.4 4.7% 7.7% 44.8%
Ministry of Women Affairs 15.4 10.7 10.4 6.1 263.8 4.1% -30.6% -41.0%
Office of Disaster Preparedness 7.7 7.2 5.3 4.6 228.2 3.2% -5.8% -14.0%
Directorate of Kochis 4.9 4.9 3.3 4.9 402.0 1.2% 0.6% 48.8%
Total Social Protection 207.2 600.8 142.5 593.6 10059.9 6.0% 189.9% 316.6%

Ministry of Finance 211.7 499.0 156.4 461.3 7220.2 6.9% 135.7% 194.9%
Ministry of Commerce 15.7 124.3 8.7 118.0 1048.3 11.9% 690.5% 1261.8%
Ministry of Economy 20.0 21.1 13.5 21.1 503.4 4.2% 5.3% 56.6%
Control and Audit Office 15.6 13.9 9.4 13.9 556.5 2.5% -11.0% 47.8%
Central Statistics Office 17.3 15.7 10.8 15.6 163.2 9.6% -9.5% 44.7%
Afghanistan National Standard Authority 3.6 3.9 1.1 3.9 330.6 1.2% 7.5% 256.0%
Total Economic Governance and Private Sector Development 283.9 677.8 199.8 633.8 9822.1 6.9% 138.7% 217.2%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 999.6 0.0% - -
Unallocated Reserves 0.0 - - -
Unspecified 711.7 175.4 679.1 152.3 43644.6 0.4% -75.4% -77.6%
Total Unclassified 711.7 175.4 679.1 152.3 44644.2 0.4% -75.4% -77.6%

12
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 2 YTD Month 2
This sheet breaks down expenditure
General Public Services 1842.5 1570.9 1458.2 1282.3
Recurrent Expenditure 1839.4 1570.8 1455.1 1282.3
by the UN COFOG classification, so
Capital Expenditure 3.1 0.0 3.1 0.0 you can see which priority areas
Defence 9253.3 6219.6 7413.3 4907.8 received what.
Recurrent Expenditure 9250.2 6204.9 7410.8 4893.9
Capital Expenditure 3.1 14.7 2.5 13.9 Notes:
Public Order and Safety 4706.2 3772.8 3931.5 3701.4 - On YTD, the Government
Recurrent Expenditure 4706.2 3772.8 3931.5 3701.4
expenditure in the general public
Capital Expenditure 0.0 0.0 0.0 0.0
Economic Affairs 1238.4 543.4 1078.0 503.0
services, defence sector, and public
Recurrent Expenditure 906.2 543.4 745.8 503.0 order and safety have declined as
Capital Expenditure 332.2 0.0 332.2 0.0 compared to the same period in
Environmental Protection 17.0 15.7 11.5 15.7 1395; but it increased for social
Recurrent Expenditure 17.0 15.7 11.5 15.7 protection and educaiton,
Capital Expenditure 0.0 0.0 0.0 0.0 significantly.
Housing and Communal Amenities 34.1 17.2 26.6 17.2
Recurrent Expenditure 34.1 17.2 26.6 17.2
Glossary:
Capital Expenditure 0.0 0.0 0.0 0.0
Health 346.2 171.3 243.9 150.5 COFOG: Classifications of the
Recurrent Expenditure 345.2 171.3 242.9 150.5 Functions of Government, is a UN
Capital Expenditure 1.0 0.0 1.0 0.0 classification breaking down
Recreation, Culture and Religion 158.2 109.9 124.8 92.1 Government expenditure by key
Recurrent Expenditure 147.3 106.4 113.9 88.6 policy areas.
Capital Expenditure 10.9 3.5 10.9 3.5 Recurrent Expenditure: is
Education 2006.8 1897.6 1732.5 1828.0
expenditure on non-capital items,
Recurrent Expenditure 2006.8 1897.6 1732.5 1828.0
Capital Expenditure 0.0 0.0 0.0 0.0 typically salaries etc. These are
Social Protection 158.3 559.5 109.9 556.6 items which need to be repurchased
Recurrent Expenditure 158.3 559.5 109.9 556.6 each year.
Capital Expenditure 0.0 0.0 0.0 0.0 Capital Expenditure: is the
expenditure on assets.
Total 19760.9 14877.9 16130.2 13054.7

13
 Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 2 YTD Month 2 % Growth
Kabul 691.7 513.1 487.7 510.5 -25.8% 4.7%
Kapisa 98.8 88.9 95.9 88.9 -10.0% -7.2%
This sheet overviews the expenditure on
Parwan 152.4 119.2 152.4 119.2 -21.8% -21.8% provinces. This does not give a full overview
Wardak 136.5 70.7 136.5 70.7 -48.2% -48.2% of the expenditure benefits to provinces, as
Logar 46.1 85.6 46.0 85.6 85.9% 85.9% some central spending impacts provincial
Nangarhar 1155.5 848.9 850.7 848.9 -26.5% -0.2% welfare.
Laghman 95.6 100.5 63.1 100.5 5.1% 59.2%
Pangsher 58.5 61.7 40.4 61.7 5.4% 52.8%
Notes:
Baghlan 158.6 149.1 158.6 149.1 -6.0% -6.0%
Bamyan 47.2 54.7 41.6 54.7 16.0% 31.7%
Ghazni 153.3 99.3 119.0 99.3 -35.2% -16.5% - On YTD, almost all provinces have seen
Paktika 86.1 89.4 81.2 89.4 3.8% 10.2% decrease in expenditures over the same
Paktiya 1066.7 638.4 1066.7 638.4 -40.2% -40.2% period in the previous year. Similarly, on
Khost 136.7 108.0 107.4 108.0 -21.0% 0.6% monthly basis, most of the border provinces
Kunar 130.6 60.9 120.8 60.9 -53.4% -49.6% show decreases in thier expenditures.
Nuristan 43.3 12.3 43.3 12.3 -71.5% -71.5%
- Logar and Zabul are among the provinces
Badakhshan 132.5 138.1 108.3 138.1 4.2% 27.5%
Takhar 174.3 116.9 174.3 116.9 -32.9% -32.9%
whose expenditure increased substantially
Kunduz 206.5 217.1 206.5 217.1 5.1% 5.1% over othe same period in 1395.
Samangan 63.0 64.4 63.0 64.4 2.3% 2.3%
Balkh 869.2 754.2 674.6 754.2 -13.2% 11.8% Glossary:
Saripul 60.7 62.4 60.7 62.4 3.0% 3.0%
Ghor 81.8 32.5 81.8 32.5 -60.3% -60.3% Offshore Payments: payments received by
Dikondy 37.9 15.1 37.9 15.1 -60.2% -60.2%
the Government from outside of Afghanistan,
Uruzgan 26.9 11.8 26.9 11.8 -56.1% -56.1%
Zabul 60.9 72.1 60.9 72.1 18.3% 18.3%
not collected by any of the Line Ministries, or
Kandahar 1299.6 761.0 1299.6 761.0 -41.4% -41.4% Provinces.
Jawzjan 119.4 128.1 62.8 128.1 7.3% 104.2%
Faryab 162.2 154.7 162.2 154.7 -4.6% -4.6%
Helmand 844.3 471.7 844.3 471.7 -44.1% -44.1%
Badghis 64.3 45.4 59.5 45.4 -29.4% -23.6%
Herat 968.0 629.5 968.4 629.5 -35.0% -35.0%
Farah 97.0 102.0 97.0 102.0 5.2% 5.2%
Nimroz 54.5 55.1 54.5 55.1 1.2% 1.2%
Central Ministries 9958.6 7944.2 7256.2 6123.6 -20.2% -15.6%
Offshore Payments 0.0 0.7 0.0 0.7 - -
Total 19539.4 14877.9 15910.6 13054.7 -23.9% -17.9%

14
 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Values in million Afghani Month 2 YTD Month 2
Security 13,319.5 9,478.9 10,886.5 8,185.6 This sheet shows the expenditure by Government
Governance, Rule of Law and Human Rights 1,142.3 1,192.8 779.0 889.8 policy priority area (ANPDF categories), reflecting the
Infrastructure and Natural Resources 684.8 250.2 587.7 217.9 Government's policy priorities.
Education 2,481.0 2,209.4 2,071.5 2,110.1
Notes:
Health 313.5 167.4 212.3 146.6
- Spending on security and education made the
Agriculture and Rural Development 368.1 125.1 325.7 125.1 highest share in the total expenditure.
Social Protection 207.2 600.8 142.5 593.6 - Agriculture and Rural Development had the least
Economic Governance and Private Sector Development 283.9 677.8 199.8 633.8 share of spending in the first two months of 1396
-
Unclassified 711.7 175.4 679.1 152.3
Glossary:

ANPDF Sectors: ANPDF is the Afghanistan National

Peace and Development Framework, the original
document setting out the development plan for
Afghanistan. The sectors represent budget sectors
into which Ministries and Agencies can be categorised.
This breakdown gives an idea of where the
Government's priorities lay.

15
 Table 11: Financing

1395 1396 1395 1396 Overview:

Month 2 YTD Month 2
TOTAL FINANCING (30,467.7) (29,340.5) 158.0 (9,080.0) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (29,357.7) (29,351.4) 1,614.3 (8,936.3)
Notes:
Domestic (29,357.7) (29,351.4) 1,614.3 (8,936.3)
Currency and Deposits (24,434.0) (28,310.0) 612.3 (11,553.9) -Values in the bracket shows increase in assets and
Treasury Single Account (17,024.4) (28,466.2) 3,390.6 (11,710.1) decrease in liabilties; and values without bracket
Provincial Revenue Accounts 0.0 (40.0) 0.0 (40.0) shows increase in liablities and decrease in assets.
Donor Accounts (5,915.1) 196.2 (2,778.3) 196.2 -Financing shows a net increase of Afs 9 billion in the
Other Deposit Accounts (1,494.5) - - - second month. The amount of increase is less than Afs
Loans 8.7 14.0 4.6 10.2 20.26 billion in the previous month. The change is
Loans 1.3 1.2 0.8 1.2 substantially more than the same period in 1395.
Glossary:
Advances 7.4 12.8 3.8 9.0
Treasury Single Account: The main bank account of the
Other Accounts Receivable 119.0 - 119.0 - Government. In Afghanistan, the TSA consists of the
Clearing Accounts (57.1) - (57.1) - Afghani account, the US dollar account, provincial
Other Current Assets 176.0 - 176.0 - revenue and expenditure accounts, and ARTF and
Other Assets (5,051.4) (1,055.3) 878.4 2,607.4 LOTFA accounts.
Provincial Expenditure Accounts (5,051.4) (1,055.3) 878.4 2,607.4
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities (1,109.9) 10.9 (1,456.4) (143.7)
Accounts Payable: outstanding payments owed by the
Domestic (1,110.0) 166.6 (1,456.4) 11.9
Government.
Accounts Payable 1,058.1 225.1 951.3 106.6
Accounts Payable - Suppliers 1,025.4 85.8 1,007.9 17.3 Financial Assets: A financial claim on an asset that is
Accounts Payable - Other 32.7 139.3 (56.7) 89.2 usually documented by some type of legal
Pension Liabilities 23.0 117.9 (41.3) 94.9 representative. Examples include bonds and shares of
Other Payables - - - - stock, but not tangible assets such as real estate or
Other Liabilities (2,191.0) (176.4) (2,366.3) (189.6) gold. These are included below the line as financing
Foreign 0.0 (155.6) (0.0) (155.6) items
Foreign Currency - - - -
Loans - (155.6) - (155.6)
Currency Gain/Loss 0.0 - (0.0) -

16