Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Sawer
Month 5

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
2% Year To Date Spending
3%
9%
Domestic Revenue Raised YTD
Security
5%

3%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 63.2 bn
49% Education
Health Change on Last Year
15%
Agriculture and Rural Development
Social Protection 13.7%
Economic Governance and Private Sector Development
8% Unclassified
6%
Inner Chart is 1395

450000
Overall Revenue Performance to Target Month 5 Report
400000 Revenue 1396
350000 70000
300000 Revenue 1395
60000
250000 50000
Target 1396
200000 1395 YTD 1396 YTD
40000
150000
30000 Expediture Performance YTD
100000
20000
50000
10000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 03 November 2016 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
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 500000
450000
50000
400000
40000 350000
300000
30000 250000
200000
20000
150000

10000 100000
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 37.9% 18.0% 17.7% 52.6% 9.1%

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 548.3% 1 Science Academy 54.0%
2 Geodesy and Cartography Office 68.0% 2 Ministry of Economy 29.1%
3 Office of Disaster Preparedness 64.5% 3 Ministry of Finance 25.2%
4 Ministry of Martyrs, Disabled and Social Affairs 54.2% 4 Ministry of Interior 21.3%
5 General Directorate of National Security 51.5% 5 Attorney General 19.7%
6 Ministry of Finance 45.0% 6 Ministry of Public Health 18.6%
7 Ministry of Energy and Water 44.5% 7 Ministry of Rural Rehabilitation and Development 16.5%
8 National Assembly Wolesi Jirga 42.6% 8 Ministry of Agriculture 16.0%
9 Attorney General 42.2% 9 Ministry of Counter Narcotics 14.9%
10 Ministry of Foreign Affairs 42.1% 10 Ministry of Commerce 12.9%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 29.6% 1 Ministry of Public Works 12.7%
2 Ministry of Interior 33.2% 2 Ministry of Rural Rehabilitation and Development 16.5%
3 Ministry of Education 31.7% 3 Ministry of Public Health 18.6%
4 Ministry of Martyrs, Disabled and Social Affairs 54.2% 4 Da Brishna Shirkat 6.7%
5 General Directorate of National Security 51.5% 5 Ministry of Agriculture 16.0%
6 Ministry of Foreign Affairs 42.1% 6 Ministry of Education 7.4%
7 Ministry of Higher Education 29.3% 7 Ministry of Finance 25.2%
8 Ministry of Finance 45.0% 8 Ministry of Energy and Water 5.4%
9 Ministry of Public Health 35.8% 9 Independent Board of new Kabul 6.2%
10 Science Academy 548.3% 10 Municipalities
Expected Execution 41.7% Expected Execution 41.7%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 5 YTD Month 5 Budget Month 5 YTD Month 5 Month YTD
This sheet overviews the whole financial operations
Revenue 146057 38722 385744 99045 17300 -55.3% -32% of the Government, and how they were paid for.
Tax Revenue 39618 7562 77813 7941 2719 -64.0% -80%
Fixed Taxes 4264 828 11565 721 33 -96.0% -83% Notes:
Taxes on Income and Profits 8816 1764 24673 3113 2205 25.0% -65%
Taxes on Property 192 32 38 1 -98.3% -80%
- On year to data, 99 billion revenue
Taxes on Goods and Services 11862 1956 5417 1652 280 -85.7% -86% was collected, out of which 17.3 billion
Taxes on International Trade 12696 2412 30004 2231 121 -95.0% -82% was collected in the month 5. This
Other Taxes 1789 570 6154 188 79 -86.1% -90% shows that revenue collection still
Grants 90524 27250 258803 35884 2086 -92.3% -60% didn't improve in the month five of
Foreign Governments 90524 27250 35884 2086 -92.3% -60% 1396 and almost remained the same as
International Organisation 0 0 0 0 - -
previous years of 1396. Revenue
Other Revenue 14168 3498 43907 54572 12291 251.4% 285%
Property Income 539 100 2394 231 22 -78.1% -57%
collected in the month 5 was 55.3%
Sales of Goods and Services 1974 285 6333 1848 241 -15.5% -6% less than the same month in 1395.
Fines & Penalties 10557 2525 26698 5439 1559 -38.3% -48% However revenue collection for all 5
Extractive Industry - Royalties & Fees 199 27 6162 95 40 47.4% -52% months (YTD) was increased to 32% less
Others 898 562 2319 46958 10429 1756.8% 5128% than revenue collected in the first five
Social Contributions 1747 412 5221 648 205 -50.2% -63% months in 1395.
- Revenue collection in 5 months in
Expenditure 97165 24964 266469 90977 22397 -10.3% -6%
Compensation of Employees 60331 12502 174524 66177 14164 13.3% 10%
1396 makes 25.6% of target revenue,
Uses of Goods and Services 27548 9305 91211 16443 3458 -62.8% -40% and month 5 alone makes 4.4% of
Consumption of Fixed Capital 0 0 0 0 0 - - target revenue.
Interest 160 0 734 130 13 - -19% - Expenditure both in the month 5 and
Subsidies 700 0 0 349 -1 - -50% YTD was 10.3% and 6% less than the
Grants 86 68 0 51 19 -71.7% -41% same period in the previous year. 34.1%
Social Benefits 8340 3089 0 7827 4743 53.5% -6%
of operating budget is spent in the first
Other Expense 0 0 0 0 0 - -
5 months of the year.
Net Operating Balance 48892 13758 119275 8068 -5096 -137.0% -83% - The balance is negative in month 5,
reflecting less revenue collection than
Net Acquistion of Non-Financial Assets 14297 4242 116787 10634 2907 -31.5% -26% spending.
Fixed Assets 13977 4212 10496 2827 -32.9% -25%
Acquisition of Fixed Assets 15068 4213 10501 2829 -32.8% -30%
Sale of Fixed Assets (-) -1091 -1 -5 -2 101.3% -100% Glossary:
Change in Inventories 0 0 0 0 - -
YTD: Year to Date, the total collection since the
Valuables 0 0 0 0 -100.0% -100%
start of the year, up to the current point.
Non-Produced Assets 320 30 137 80 162.8% -57%
Net Operating Balance: revenues minus non-
Net Lending/Borrowing 34595 9516 2488 -2565 -8003 -184.1% -107% capital expenditures (noted in this table as just
expenditures)
Transactions in Financial Assets -34599 -9516 -2488 2565 8003 -184.1% -107%
Net Acquisition of Financial Assets -34737 -10446 3219 8122 -177.8% -109% Net Lending/Borrowing: the net operating
Domestic -34737 -10446 3219 8122 -177.8% -109% balance, minus net acquisition of non-financial
assets
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 138 930 -654 -119 -112.8% -572%
Domestic 262 929 -319 -75 -108.1% -222%
Foreign -123 0 -334 -44 -14470.7% 172%

Discrepancy 0 0 0 0 0 - -

6
 Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 5 YTD Month 5 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 146057.3 99045.5 38722.5 17300.1 385743.6 33727.8 -48.7% -32.2% -55%
Domestic Revenues 55533.3 63161.1 11472.4 15214.5 126941.1 14317.6 6.3% 13.7% 33% Notes:
Tax Revenues 39618.2 7941.2 7561.9 2718.7 77813.0 6164.1 -55.9% -80.0% -64%
Fixed Taxes 4263.7 720.9 827.9 32.8 11565.1 864.6 -96.2% -83.1% -96%
Revenue for the month has:
Income Taxes 8815.9 3112.5 1764.4 2205.2 24673.0 1929.2 14.3% -64.7% 25%
Property Taxes 192.2 37.6 32.2 0.6 76.2 -99.3% -80.4% -98% - Out of total revenue collected in the 5
Sales Taxes 11861.5 1651.8 1955.7 279.9 5416.8 460.8 -39.3% -86.1% -86%
Other Taxes 1788.8 0.0 570.1 0.0 6154.2 532.9 -100.0% -100.0% -100%
months of FY1396, Afs 63.1 billion was
Tax Penalties and Fines 0.0 187.8 0.0 79.4 0.0 0.0 - - - collected from domestic sources (grants
Customs Duty, Import Taxes 12696.1 2230.6 2411.6 121.0 30003.9 2300.3 -94.7% -82.4% -95% deducted). In month 5 alone Afs 15.2
billion revenue was collected from
Non Tax Revenue 15915.1 55219.9 3910.5 12495.8 49128.2 8153.5 53.3% 247.0% 220%
Income from Capital Property 539.4 231.3 99.5 21.8 2394.3 163.1 -86.6% -57.1% -78% domestic sources.
Sales of Goods and Services 1974.5 1848.1 285.1 240.9 6333.5 567.6 -57.6% -6.4% -15% - YTD domestic revenue collection was
Administrative Fees 10122.7 5333.2 2428.6 1528.7 25025.6 2024.6 -24.5% -47.3% -37% 13.7% more than the same period in
Royalties 94.8 54.2 6.6 1.6 4521.7 479.2 -99.7% -42.8% -75%
Non Tax Fines and Penalties 434.0 106.3 96.1 30.3 1672.3 148.4 -79.6% -75.5% -68%
FY1395. Similarly domestic revenue
Extractive Industry 104.2 41.0 20.6 38.4 1640.3 61.8 -37.8% -60.7% 86% collected in month 5 was 33% more than
Miscellaneous Revenue 898.2 46958.2 561.6 10428.9 2319.1 4243.3 145.8% 5128.0% 1757% the same month in the previous year.
Social Contributions 1747.3 647.6 412.4 205.2 5221.3 465.5 -55.9% -62.9% -50%

Grants 90524.0 35884.4 27250.1 2085.6 258802.5 19410.2 -0.9 -60.4% -92% Glossary:
Foreign Governments 90524.0 35884.4 27250.1 2085.6 -60.4% -92%
Foreign Governments - Current 65011.3 31844.8 20569.1 2054.1 -51.0% -90% Domestic Revenues: the total revenues collected by the
Foreign Governments - Capital 25512.7 4039.5 6680.9 31.5 -84.2% -100% Government, without including donor support.
International Organisation 0.0 0.0 0.0 0.0 - -
Y-O-Y: Year-on-Year, the growth in something on last 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 can
Other Government Units 0.0 0.0 0.0 0.0 - - 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 recipient
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 1395 1395 1395 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 1 2 3 4 5

Total Revenues 34180.0 15725.0 27630.0 29799.7 38722.5 22082.4 21977.9 13042.6 24642.5 17300.1
Domestic Revenues 10454.5 10169.2 11619.6 11817.6 11472.4 12000.5 9762.3 12144.0 14039.8 15214.5

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 3432.2 1210.0 365.8 214.5 2718.7
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 533.8 149.9 1.7 2.6 32.8
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 121.6 298.0 304.1 183.7 2205.2
Property Taxes 54.9 42.0 33.8 29.3 32.2 21.9 15.1 0.0 0.6
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1031.2 253.2 59.4 28.2 279.9
Other Taxes 155.3 169.1 502.9 391.3 570.1
Tax Penalties and Fines 64.0 43.7 0.7 0.0 79.4
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 1659.6 450.0 121.0

Non Tax Revenue 2566.4 3015.3 3567.7 2855.2 3910.5 8568.3 8552.4 11778.1 13825.2 12495.8
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 88.6 117.4 1.8 1.6 21.8
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 467.0 732.3 256.8 151.1 240.9
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1281.5 1025.9 635.4 861.7 1528.7
Royalties 8.4 28.1 13.8 37.9 6.6 39.6 13.0 1.6
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 31.1 24.0 10.9 10.0 30.3
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.5 0.1 38.4
Miscellaneous Revenue 64.0 129.1 66.3 77.3 561.6 6655.8 6488.6 10713.7 12671.2 10428.9
Social Contributions 29.0 381.3 449.2 475.4 412.4 2.2 151.1 159.5 129.6 205.2

Grants 23725.5 5555.8 16010.4 17982.2 27250.1 10081.9 12215.5 898.6 10602.7 2085.6
Foreign Governments 23725.5 5555.8 16010.4 17982.2 27250.1 10081.9 12215.5 898.6 10602.7 2085.6
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 10081.9 12215.5 537.4 6955.9 2054.1
Foreign Governments - Capital 4967.3 3137.7 5180.7 5546.1 6680.9 361.2 3646.8 31.5
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

8
 Table 4: Provincial Revenue Collection
1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 5 YTD Month 4 Month 5 Target Target M-o-M Y-o-Y
Kabul 1198.7 1395.4 297.9 180.5 265.8 19028.0 7.3% -10.8% 47.2%
- Up to month 5 of FY1396 out of total
Kapisa 65.5 61.6 27.9 13.3 6.7 181.3 34.0% -76.1% -49.9%
Parwan 106.9 143.9 28.8 20.0 47.5 320.6 44.9% 64.9% 137.4% revenue 43.1% was collected by Central
Wardak 86.1 77.7 19.1 14.9 15.0 232.3 33.4% -21.6% 0.2% Ministries and 57% of the revenue was
Logar 56.1 70.4 17.8 11.4 13.2 176.8 39.8% -25.7% 15.7% collected by the Mustawfiasts.
Nangarhar 5584.9 6157.7 1597.2 997.4 1512.1 14956.4 41.2% -5.3% 51.6% - Herat, Kabul, Nangarhar, Balkh and Kandahar
Laghman 84.7 100.9 18.9 17.4 18.7 214.3 47.1% -0.9% 7.6% were the top revenue collecting provinces, that
Pangsher 39.9 78.8 7.7 7.1 8.4 95.5 82.5% 8.9% 18.7% collected more than Afs 1 billion.
Baghlan 122.4 169.2 20.8 30.5 52.8 373.8 45.2% 153.9% 73.3%
- Typically provinces close to border are having
Bamyan 50.9 81.3 12.3 10.3 19.7 185.1 43.9% 60.2% 91.4%
Ghazni 167.5 184.2 42.4 29.6 35.6 424.2 43.4% -16.0% 20.5% higher collection given the customs revenue
Paktika 121.4 114.9 20.1 29.0 11.5 108.7 105.7% -42.6% -60.2% generated there.
Paktiya 482.9 387.9 60.0 102.0 57.7 661.3 58.7% -3.8% -43.5%
Khost 317.8 130.3 22.9 71.5 21.9 293.1 44.5% -4.7% -69.4%
Kunar 81.5 105.4 41.1 13.3 22.4 169.4 62.2% -45.5% 68.2% Notes:
Nuristan 15.3 2.9 1.8 7.8 0.4 50.3 5.8% -76.8% -94.6%
Badakhshan 143.4 145.5 33.2 42.9 25.5 308.6 47.1% -23.3% -40.6%
- Typically those on the border will have higher
Takhar 125.9 157.2 44.3 24.4 29.6 367.5 42.8% -33.2% 21.1%
Kunduz 315.5 495.7 120.2 66.1 154.4 350.9 141.3% 28.5% 133.8%
collection given the customs revenue
Samangan 58.5 76.4 21.1 12.1 13.6 162.6 47.0% -35.6% 12.3% generated there.
Balkh 5026.1 5710.9 1190.6 962.6 1163.3 20608.6 27.7% -2.3% 20.9%
Saripul 53.4 61.7 14.0 10.5 12.1 168.7 36.6% -13.7% 15.4% Glossary:
Ghor 57.3 51.7 16.8 11.8 9.6 177.6 29.1% -43.0% -19.0%
Dikondy 36.5 35.0 16.7 12.6 4.5 131.5 26.6% -72.8% -63.9% Province: Afghanistan is broken down into 34
Uruzgan 18.7 22.6 6.8 7.2 8.9 57.7 39.2% 30.9% 23.7%
provinces, these provinces are the primary
Zabul 33.0 144.4 126.5 7.3 7.8 104.8 137.8% -93.8% 6.1%
Kandahar 2629.1 2872.3 711.4 535.4 655.9 13680.9 21.0% -7.8% 22.5%
administrative divisions for the country.
Jawzjan 111.5 137.0 25.9 21.3 24.8 308.2 44.4% -4.4% 16.5%
Faryab 663.3 1083.1 256.9 132.7 271.1 394.3 274.7% 5.5% 104.3% M-o-M: Month on Month - the change since
Helmand 246.6 278.5 71.6 48.1 56.3 614.9 45.3% -21.4% 17.1% the last month.
Badghis 41.0 45.3 2.6 10.1 9.5 128.6 35.3% 264.7% -6.2%
Herat 7996.0 8540.7 1406.5 1549.1 2225.1 22650.9 37.7% 58.2% 43.6% Y-o-Y: Year on Year - the change since the same
Farah 1961.0 2061.5 356.1 453.0 598.8 297.6 692.8% 68.2% 32.2%
month last year.
Nimroz 4998.1 4543.3 607.2 1115.9 1523.7 541.7 838.7% 150.9% 36.5%
Central Ministries 22430.6 27436.0 6774.3 4891.5 6310.5 63181.8 43.4% -6.8% 29.0%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 55527.9 63161.2 14039.8 11470.8 15214.5 161708.6 39.1% 8.4% 32.6%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 5 YTD Month 4 Month 5 Budget Budget
Total Gross Expenditure 112553.1 101615.9 29357.6 29207.3 25305.5 427610.9 23.8% This sheet shows the expenditure by economic classification, showing how much
o/w Contingency Funds 28728.8 the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 111462.2 101610.9 29357.1 29206.2 25303.3
Notes:
Compensation of Employees 60330.7 66177.4 16221.2 12501.8 14163.8 174524.1 37.9%
of which operating budget 60330.74 66177.4 15095.84 12501.78 14163.77 174524.1 37.9%
Wages and Salaries 57292.8 62792.3 15494.5 11810.2 13365.3
- In YTD of FY1396, 23.8% of total budget was spent.
Wages and Salaries in Cash 49436.3 53870.8 13226.5 9933.1 11522.3 - Expenditure on salaries has increased in comparison
Wages and Salaries in Kind 7781.1 8307.8 2107.1 1863.2 1721.3 to FY1395 both for YTD and monthly basis.
Wages and Salary Advance 75.4 613.7 160.9 14.0 121.7
- Spending rate for most expenditure objects were
Social Benefits 1054.2 1102.6 262.3 316.0 308.2
Social Benefits - in Cash 1054.2 1102.6 262.3 316.0 308.2 more than 18%.
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - Social transfers and compensation of Employees
Return of Salaries -82.6 -80.4 -22.9 -18.8 -23.6 were among the hightest spending itmes.
Other Compensation 2066.4 2362.8 487.3 394.3 513.8
- Likewise other elements of expenditure including:
Use of Goods and Services 27548.3 16443.1 5847.1 9305.3 3458.3 91210.7 18.0% Repair and maintenance, other use of goods and
of which operating budget 14990.6 9015.1 4677.7 3965.5 1994.6 43179.9 20.9% services, fuel, and utilities have fallen for the month 5.
Travel 962.5 972.1 286.9 300.1 217.9
Communications 646.7 669.7 209.7 216.3 223.8
Contracted Services 9037.6 5938.6 2678.3 4321.4 1187.9 Glossary:
Repairs and Maintenance 1401.2 747.6 318.5 713.0 238.0
Utilities 1447.0 1036.4 342.1 429.4 313.8 Total Gross Expenditure: the total expenditures including interest payments .
Fuel 8617.6 3695.3 879.3 1414.5 341.7
Core Budget: The operating budget plus the development budget
Other Use of Goods and Services 5435.7 3383.3 1132.1 1910.6 935.2
Tools and materials (< 50,000) 797.4 930.7 356.0 288.4 344.5 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Other Expenses 1132.7 804.7 152.4 630.1 317.7 does not result in the acquisition of a fixed asset. For example payments for
Advances and Return of Expenditure 3505.7 1647.9 623.8 992.0 273.0 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent
Interest 160.2 129.8 14.4 0.0 12.8 734.3 17.7% items and vice versa
To Non-Residents 160.2 129.8 14.4 0.0 12.8
Acquisition of Non-Financial Assets: Spending on a capital asset, for example a
Social Transfers 9125.7 8227.0 1915.8 3157.1 4761.6 15626.3 52.6% tractor or irrigation pump (also called Capital Expenditure)
Subsidies 700.0 349.2 0.0 0.0 -0.8
Compensation of Employees: The total remuneration, in cash or kind, payable to
Grants to Government Units & Other organisations 86.1 50.9 13.3 67.7 19.2 an employee for work done during the accounting period. It consists of wages,
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 salaries, and social contributions made on behalf of employees to social
Grants to Foreign Government - Capital 78.1 32.5 4.2 59.7 9.8 insurance schemes. Excluded are amounts paid to contractors, self-employed
Grants to other Government Units - Current 8.1 18.5 9.0 8.1 9.4 outworkers, and other workers who are not employees.
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Social Security 7853.9 7495.0 1601.7 3088.0 4738.0 Goods and Services: Expenditure items such as electricity costs, maintenance
Other Social Transfers 485.7 331.8 300.8 1.3 5.2 and repair, consultancy services and items with a purchase value below Afs
50,000
Social Assistance 4.2 4.6 1.0 1.4 3.6
Advance Subsides, Grants 481.6 327.3 299.8 -0.1 1.6 Subsidies: Payments made to State Owned Enterprises to help them cover their
costs

Gross Acquisition of Nonfinancial Assets 15388.2 10638.6 5359.1 4243.1 2909.0 116786.6 9.1% Transfers: Payments to a person or organization for which no service is received,
of which operating budget 963.7 779.1 78.4 739.5 586.2 9879.7 7.9% for which pension payments and subsidies
Net Acquisition of Nonfinancial Assets 14297.2 10633.6 5358.6 4242.1 2906.8
Sale of Land and Buildings -1090.9 -5.0 -0.5 -1.1 -2.2 Interest Payments: The interest paid on outstanding loans
Buildings and Structures 7815.6 7264.0 3445.8 3058.2 2574.9
Contingency Funds: Items listed in the operating and development budgets that
Machinery / Equipment (>50,000) 4964.6 1860.3 1614.0 639.0 64.0
may require funding. Throughout the year, funding from contingency reserve
Valuables 0.4 0.0 0.0 0.0 0.0 items may be allocated to the budgets of budgetary units during the year
Land 320.1 137.3 30.1 30.3 79.7 (increasing their original budget)
Capital Advance Payments 2287.4 1377.0 269.2 515.6 190.3

Memorandum Items
Contingency Funds 28728.8

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 5 YTD Month 4 Month 5 Budget Budget M-o-M Y-o-Y
This sheet shows the overview of operating
Total Gross Expenditure 85481.9 84298.9 23728.5 20363.8 21515.7 242809.8 34.7% -9.3% 5.7%
Total Net Expenditures 84390.9 84293.9 22641.8 20362.7 21513.6 -5.0% 5.7%
expenditure by type, this is only expenditure that
occurs under the operating budget.
Compensation of Employees 60330.7 66177.4 15095.8 12501.8 14163.8 174524.1 37.9% -6.2% 13.3%
Wages and Salaries 57292.8 62792.3 14344.7 11810.2 13365.3 -6.8% 13.2% Notes:
Wages and Salaries in Cash 49436.3 53870.8 12240.1 9933.1 11522.3 -5.9% 16.0%
Wages and Salaries in Kind 7781.1 8307.8 2086.8 1863.2 1721.3 -17.5% -7.6%
Wages and Salary Advance 75.4 613.7 17.9 14.0 121.7 579% 771%
- Gross operating expenditure rate YTD was
Social Benefits 1054.2 1102.6 278.4 316.0 308.2 10.7% -2.5% 34.7% of the total operating budget.
Social Benefits - in Cash 1054.2 1102.6 278.4 316.0 308.2 10.7% -2.5% - Gross operating spending increased by
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
5.7% as compared to the same period in the
Return of Salaries -82.6 -80.4 -16.4 -18.8 -23.6 43.7% 25.7%
Other Compensation 2066.4 2362.8 489.1 394.3 513.8 5.1% 30.3% previous year.
- Among expenditure items, spending on
Use of Goods and Services 14990.6 9015.1 4677.7 3965.5 1994.6 43179.9 20.9% -57.4% -49.7% social transfer, and compensation of
Travel 694.0 847.4 183.8 205.7 184.0 0.1% -10.6%
Communications 646.7 669.7 188.5 216.3 223.8 18.7% 3.4% employees were higher.
Contracted Services 446.2 482.3 116.9 130.9 121.0 3.6% -7.5% - Tools and materials costs less than Afs
Repairs and Maintenance 1401.2 747.6 412.5 713.0 238.0 -42.3% -66.6% 50,000 are classified as Goods and Services,
Utilities 1447.0 1036.2 715.0 429.4 313.7 -56.1% -26.9%
Fuel 8599.8 3675.8 2622.2 1408.7 328.2 -87.5% -76.7%
not as capital, and expenditure.
Other Use of Goods and Services 1755.8 1556.1 438.9 861.4 585.9 33.5% -32.0% - Operations expenditure is mainly
Tools and materials (< 50,000) 517.5 557.2 163.1 216.7 234.9 44.0% 8.4% composed of salaries, which to date have
Other Expenses 1011.8 729.6 211.7 602.4 299.7 41.6% -50.2%
made up 78.5% of operating expenditure.
Advances and Return of Expenditure 226.5 269.2 64.0 42.4 51.3 -19.9% 21.0%

Interest 160.2 129.8 26.2 0.0 12.8 734.3 17.7% -51.1% -

To Non-Residents 160.2 129.8 26.2 0.0 12.8 -51.1% - Glossary:
Social Transfers 9036.6 8197.5 3850.3 3157.1 4758.3 14491.8 56.6% 23.6% 50.7%
Subsidies 700.0 350.0 350.0 0.0 0.0 -100.0% -
Total Gross Expenditure: the total expenditures
Grants to Government Units & Other organisations 86.1 42.9 15.5 67.7 16.7 7.5% -75.3% including interest payments
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 78.1 32.5 15.5 59.7 9.8 -37.2% -83.7% Operating Budget: the Government budget is split
Grants to other Government Units - Current 8.1 10.4 0.0 8.1 7.0 - -13.7% into operating and development. Operating is the
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - expenditure not targeted towards particular
Social Security 7853.9 7495.0 3482.0 3088.0 4738.0 36.1% 53.4%
development projects under the NPPs.
Other Social Transfers 396.6 309.6 2.8 1.3 3.6 28.9% 180.8%
Social Assistance 4.2 4.6 2.8 1.4 3.6 28.6% 166.7%
Advance Subsides, Grants 392.4 305.1 0.0 -0.1 0.0 -100.0% -100.0% Development Budget: The Government budget for
development projects implemented by
Government agencies. It contains recurrent and
Gross Acquisition of Nonfinancial Assets 963.7 779.1 78.4 739.5 586.2 9879.7 7.9% 647.9% -20.7% capital expenditure in Afghanistan. These projects
Net Acquisition of Nonfinancial Assets -127.2 774.0 -1008.3 738.4 584.1 -157.9% -20.9% are mainly donor funded. The Development Budget
Sale of Land and Buildings -1090.9 -5.0 -1086.7 -1.1 -2.2 -99.8% 101.3%
is sometimes referred to as the Capital Budget in
Buildings and Structures 745.2 498.7 39.6 685.4 497.6 1156.4% -27.4%
Machinery / Equipment (>50,000) 160.4 135.0 26.3 28.0 9.7 -63.0% -65.3%
other countries
Valuables 0.4 0.0 0.0 0.0 0.0 - -100.0%
Land 57.0 135.4 11.9 26.0 77.8 554.4% 199.7%
Capital Advance Payments 0.8 10.0 0.6 0.1 1.1 81.1% 663%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 5 YTD Month 5 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 112697.9 101950.4 29207.3 25349.5 427610.9 23.8% -9.5% -13.2% undertaken by each Ministry, so you can see how
110282.6 99976.5 28764.8 24945.5 391191.2 much each Ministry was budgeted, and how
Ministry of Interior 22099.8 19309.7 4722.6 4067.5 58388.3 33.1% -12.6% -13.9% much they have managed to spend to date.
Ministry of Defence 22276.1 20831.6 4853.7 4430.5 70495.5 29.6% -6.5% -8.7%
Ministry of Foreign Affairs 2015.4 2079.9 945.1 885.0 6152.3 33.8% 3.2% -6.4% Notes:
Presidential Protective Service 517.7 573.9 124.5 118.2 1804.8 31.8% 10.9% -5.0%
General Directorate of National Security 6214.7 7500.1 8.0 117.0 14692.3 51.0% 20.7% 1357.8% - Spending on security, social
Total Security 53123.7 50295.3 10653.9 9618.2 151533.2 33.2% -5.3% -9.7% protection, and economic governance
sectors were higher than 30% of their
Presidents Office 134.8 177.5 26.9 44.7 0.0 - 31.6% 66.2%
respective sectoral budget in the YTD
National Assembly Meshanro Jirga 171.1 190.9 37.7 45.9 491.9 38.8% 11.6% 21.8%
National Assembly Wolesi Jirga 576.5 658.9 112.9 154.6 1618.5 40.7% 14.3% 36.9% budget of the FY1396.
Supreme Court 64.1 41.1 10.1 9.6 3520.1 1.2% -36.0% -5.1% - Expenditure for several objects were
Ministry of Justice 233.5 244.1 69.0 76.2 1140.0 21.4% 4.5% 10.5% less than the same period in 1395.
Administrative Affairs 1300.1 1675.8 363.8 489.5 5460.7 30.7% 28.9% 34.5% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 65.1 36.3 16.4 9.3 138.1 26.3% -44.2% -43.1% spending objects were relatively more
Ministry of Haj and Religious Affairs 297.8 338.2 64.9 88.8 2036.6 16.6% 13.6% 36.7% than the spending rate in the previous
Attorney General 445.7 762.3 119.9 205.1 1918.7 39.7% 71.0% 71.1%
month.
Election Commission 58.0 80.2 21.2 37.0 367.6 21.8% 38.3% 74.6%
IARCSC 170.7 124.6 35.5 29.0 541.8 23.0% -27.0% -18.4%
- National Science Academy and
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - Geodesy and Cartography Office were
Independent Board of new Kabul 42.1 324.9 19.6 260.6 4996.9 6.5% 671.2% 1231.9% the top spending agencies in the 5
Afghanistan Independent Human Rights Commission 40.1 - - - months.
The High office of Oversight and Anti Corruption 0.0 0.0 0.0 0.0 164.7 0.0% - - - A large increase in expenditure on
Independent Directorate of Local Governance 902.5 1183.6 217.7 320.4 5809.6 20.4% 31.2% 47.2% governance and social protection
Total Governance, Rule of Law and Human Rights 4462.0 5838.4 1115.7 1770.7 28317.7 20.6% 30.8% 58.7%
reflects the priority the Government is
Ministry of Public Works 4541.8 4578.3 1504.4 1110.1 32150.0 14.2% 0.8% -26.2%
placing on governance issues.
Ministry of Transport and Aviation 85.2 113.7 31.0 44.1 396.7 28.7% 33.6% 42.6% - Spedning on Security sector has
Ministry of Communication 289.7 220.8 83.9 46.3 2735.7 8.1% -23.8% -44.8% slightly reduced in yearly expenditure,
Ministry of Energy and Water 1157.3 911.5 172.5 275.3 11074.9 8.2% -21.2% 59.6% this is due to less spending by ministry
Water Supply and Canalization Corporation 741.6 - - - of interior.
Da Brishna Shirkat 5473.5 1693.8 756.3 11.7 25282.7 6.7% -69.1% -98.5%
Ministry of Urban Development 363.2 314.3 239.7 129.3 4577.6 6.9% -13.5% -46.0% Glossary:
Independent Board of new Kabul 1297.1 - - -
Ministry of Mines and Industries 525.6 318.7 309.9 68.5 2967.0 10.7% -39.4% -77.9% Total Gross Expenditure: the total expenditures
Geodesy and Cartography Office 65.3 7.5 14.0 0.0 11.0 68.0% -88.5% -100.0% including interest payments
Directorate of Environment 67.8 75.0 18.0 18.4 310.0 24.2% 10.6% 2.2%
Operating Budget: the Government budget is
Afghanistan High Atomic Energy Commission 12.9 15.5 3.3 4.1 55.3 27.9% 19.6% 21.5% split into operating and development. Operating
Municipalities 502.3 291.5 36.8 55.6 0.0 - -42.0% 51.0% is the expenditure not targeted towards
Total Infrastructure and Natural Resources 13084.7 8540.6 3169.7 1763.4 81599.6 10.5% -34.7% -44.4% particular development projects under the NPPs.

12
Ministry of Education 10921.9 11612.7 2828.9 3191.3 47165.1 24.6% 6.3% 12.8%
Ministry of Higher Education 1952.8 1788.5 504.2 411.4 8220.9 21.8% -8.4% -18.4%
Ministry of Information and Culture 186.7 219.1 52.2 66.3 849.0 25.8% 17.3% 27.2%
Science Academy 1278.5 1313.6 238.3 294.9 270.7 485.3% 2.7% 23.8%
National Olympic Committee 32.2 90.7 9.7 21.2 567.2 16.0% 181.9% 118.3%
Total Education 14372.1 15024.6 3633.3 3985.3 57073.0 26.3% 4.5% 9.7%

Ministry of Public Health 5228.5 3389.1 3318.5 766.9 14847.1 22.8% -35.2% -76.9%
Total Health 5228.5 3389.1 3318.5 766.9 14847.1 22.8% -35.2% -76.9%

Ministry of Agriculture 2120.2 1787.2 635.5 441.0 9578.5 18.7% -15.7% -30.6%
Ministry of Counter Narcotics 165.1 285.5 107.0 131.7 1685.6 16.9% 72.9% 23.0%
Ministry of Rural Rehabilitation and Development 5513.5 2944.1 1770.7 655.8 17474.9 16.8% -46.6% -63.0%
Total Agriculture and Rural Development 7798.9 5016.8 2513.3 1228.5 28739.1 17.5% -35.7% -51.1%

Ministry of Frontiers and Tribal Affairs 128.8 132.6 41.4 40.2 670.6 19.8% 3.0% -2.9%
Ministry of Martyrs, Disabled and Social Affairs 8469.9 8018.9 3333.0 4874.6 15819.7 50.7% -5.3% 46.3%
Ministry of Refugees and Repatriates 85.1 111.4 21.4 28.0 476.4 23.4% 30.9% 30.6%
Ministry of Women Affairs 67.6 75.5 18.6 23.0 263.8 28.6% 11.7% 24.0%
Office of Disaster Preparedness 460.6 340.6 33.8 10.5 528.2 64.5% -26.0% -69.0%
Directorate of Kochis 25.0 61.9 5.9 32.2 403.0 15.4% 147.6% 443.1%
Total Social Protection 9237.0 8741.0 3454.1 5008.5 18161.8 48.1% -5.4% 45.0%

Ministry of Finance 2146.3 2490.8 738.5 641.6 7232.3 34.4% 16.1% -13.1%
Ministry of Commerce 440.9 276.3 72.1 46.9 1060.1 26.1% -37.3% -35.0%
Ministry of Economy 120.9 164.3 29.7 56.8 503.4 32.6% 35.9% 91.2%
Control and Audit Office 99.2 74.5 49.5 16.4 556.5 13.4% -24.9% -66.8%
Central Statistics Office 55.7 55.9 11.0 13.3 234.9 23.8% 0.4% 20.7%
Afghanistan National Standard Authority 23.5 46.6 5.5 27.3 332.2 14.0% 98.3% 398.4%
Total Economic Governance and Private Sector Development 2886.5 3108.5 906.3 802.3 9919.4 31.3% 7.7% -11.5%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 89.2 22.2 0.0 1.6 1000.5 2.2% -75.1% -
Unallocated Reserves 0.0 - - -
Unspecified 2467.2 2018.3 442.5 442.7 36419.6 5.5% -18.2% 0.0%
Total Unclassified 2556.4 2040.5 442.5 444.3 37420.1 5.5% -20.2% 0.4%

13
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 5 YTD Month 5
General Public Services 18645.8 12504.9 4566.0 3287.7 This sheet breaks down expenditure by the UN
Recurrent Expenditure 10310.4 9958.4 3049.1 2676.4 COFOG classification, so you can see which
Capital Expenditure 8335.3 2546.6 1517.0 611.3 priority areas received what.
Defence 29774.0 29655.5 5092.0 4804.1
Notes:
Recurrent Expenditure 29594.1 29509.7 5053.0 4789.0
Capital Expenditure 179.9 145.7 39.0 15.1 - On YTD, the Government expenditure in the
Public Order and Safety 24059.4 21636.5 5128.9 4627.5 defence sector remains the same, where as its
Recurrent Expenditure 23809.6 21513.3 5054.0 4593.1 expenditure on general public services, and
Capital Expenditure 249.8 123.2 74.9 34.3 public order have declined.
Economic Affairs 17944.0 11734.4 5513.0 2942.9
Recurrent Expenditure 8847.6 5495.6 2869.1 1284.8
Capital Expenditure 9096.4 6238.8 2643.9 1658.1 Glossary:
Environmental Protection 111.5 499.6 61.6 177.5
COFOG: Classifications of the Functions of
Recurrent Expenditure 67.4 73.4 17.5 16.8 Government, is a UN classification breaking
Capital Expenditure 44.1 426.3 44.1 160.7 down Government expenditure by key policy
Housing and Communal Amenities 417.3 450.8 254.1 152.6 areas.
Recurrent Expenditure 190.3 277.6 59.3 86.6 Recurrent Expenditure: is expenditure on non-
Capital Expenditure 227.0 173.2 194.8 66.0 capital items, typically salaries etc. These are
Health 5455.6 3426.0 3366.7 782.0 items which need to be repurchased each
Recurrent Expenditure 4933.3 3043.3 3071.6 685.8 year.
Capital Expenditure: is the expenditure on
Capital Expenditure 522.3 382.7 295.1 96.2
assets.
Recreation, Culture and Religion 654.1 826.1 154.0 221.6
Recurrent Expenditure 635.8 744.8 147.7 204.7
Capital Expenditure 18.4 81.3 6.3 16.9
Education 13218.9 13512.2 3441.3 3655.4
Recurrent Expenditure 12670.3 13021.8 3128.6 3432.7
Capital Expenditure 548.6 490.4 312.6 222.7
Social Protection 8106.1 7608.9 3096.4 4671.6
Recurrent Expenditure 8087.0 7595.0 3077.5 4658.5
Capital Expenditure 19.0 13.9 18.9 13.1

Total 118386.7 101855.0 30674.1 25322.8

14
 Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 5 YTD Month 5 % Growth
Kabul 6680.9 4890.7 1313.5 1087.9 -26.8% -17.2% This sheet overviews the expenditure on provinces. This
Kapisa 1008.6 964.5 249.3 267.0 -4.4% 7.1% does not give a full overview of the expenditure benefits
Parwan 1780.4 1400.1 612.4 493.1 -21.4% -19.5% to provinces, as some central spending impacts provincial
Wardak 999.2 849.9 368.5 207.4 -14.9% -43.7% welfare.
Logar 686.6 664.0 353.6 222.3 -3.3% -37.1%
Nangarhar 6190.9 5736.4 1934.6 1539.9 -7.3% -20.4%
Notes:
Laghman 856.7 843.0 286.1 311.7 -1.6% 9.0%
Pangsher 574.5 404.4 166.2 115.6 -29.6% -30.5% - On both YTD and monthly basis, almost all
Baghlan 2609.4 1507.2 547.5 418.2 -42.2% -23.6% provinces have less expenditures comparing
Bamyan 791.8 1850.7 285.0 146.0 133.7% -48.8% with the same month in 1395.
Ghazni 1194.8 1295.3 412.8 416.7 8.4% 0.9% - Badakhshan, Nuristan, Saripul, Uruzgan
Paktika 835.8 650.8 255.3 153.9 -22.1% -39.7%
provinces are among the provinces whose
Paktiya 3805.3 3823.6 961.0 870.0 0.5% -9.5%
Khost 1122.0 885.7 353.4 226.1 -21.1% -36.0%
expenditure declined substantially over othe
Kunar 1070.2 1009.4 413.6 351.1 -5.7% -15.1% same period in 1395.
Nuristan 581.0 462.9 241.1 101.6 -20.3% -57.8%
Badakhshan 2138.9 1756.0 966.7 379.8 -17.9% -60.7%
Glossary:
Takhar 1439.9 1206.5 486.1 428.4 -16.2% -11.9%
Kunduz 1809.6 1998.3 546.2 633.7 10.4% 16.0% Offshore Payments: payments received by the
Samangan 1056.5 611.7 357.3 225.0 -42.1% -37.0% Government from outside of Afghanistan, not collected by
Balkh 5323.4 5235.2 1888.5 1146.6 -1.7% -39.3% any of the Line Ministries, or Provinces.
Saripul 920.0 566.9 438.3 195.1 -38.4% -55.5%
Ghor 1251.8 737.5 392.0 211.2 -41.1% -46.1%
Dikondy 466.8 510.1 149.6 163.3 9.3% 9.1%
Uruzgan 697.0 481.6 242.8 116.6 -30.9% -52.0%
Zabul 472.6 614.0 164.6 184.3 29.9% 12.0%
Kandahar 4904.9 5324.3 1199.0 1128.4 8.6% -5.9%
Jawzjan 1179.6 1546.8 462.0 325.9 31.1% -29.5%
Faryab 1334.9 1318.5 396.5 520.1 -1.2% 31.2%
Helmand 3532.2 3375.2 1022.8 883.5 -4.4% -13.6%
Badghis 754.1 571.5 315.7 209.8 -24.2% -33.5%
Herat 4865.4 4531.3 1271.7 1226.5 -6.9% -3.6%
Farah 1032.5 1363.2 428.9 569.1 32.0% 32.7%
Nimroz 792.7 475.0 302.8 169.3 -40.1% -44.1%
Central Ministries 46961.9 42341.6 9143.1 9694.7 -9.8% 6.0%
Offshore Payments 608.0 146.4 192.6 9.7 -75.9% -95.0%
Total 112330.9 101950.4 29121.1 25349.5 -9.2% -13.0%

15
 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Month 5 YTD Month 5
Security 53,123.7 50,295.3 10,653.9 9,618.2 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 4,462.0 5,838.4 1,115.7 1,770.7 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 13,084.7 8,540.6 3,169.7 1,763.4 Government's policy priorities.
Education 14,372.1 15,024.6 3,633.3 3,985.3
Glossary:
Health 5,228.5 3,389.1 3,318.5 766.9
Agriculture and Rural Development 7,798.9 5,016.8 2,513.3 1,228.5 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 9,237.0 8,741.0 3,454.1 5,008.5 Development Strategy, the original document setting
Economic Governance and Private Sector Development 2,886.5 3,108.5 906.3 802.3 out the development plan for Afghanistan. The sectors
Unclassified 2,556.4 2,040.5 442.5 444.3 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

16
 Table 11: Financing

1395 1396 1395 1396 Overview:

Month 5 YTD Month 5
TOTAL FINANCING (34,599.0) 2,565.3 (9,516.3) 8,003.2 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (34,737.4) 3,218.9 (10,445.8) 8,122.5
Notes:
Domestic (34,737.4) 3,218.9 (10,445.8) 8,122.5
Currency and Deposits (27,514.3) 15,786.0 (10,808.7) 14,958.9 - Values in the bracket shows increase in assets and
Treasury Single Account (21,727.9) 5,294.5 (9,620.7) 11,394.7 decrease in liabilties; and values without bracket
Provincial Revenue Accounts (25.7) (190.0) (16.8) (150.0) shows increase in liablities and decrease in assets.
Donor Accounts (4,276.0) 10,681.5 (1,171.1) 3,714.2 -Financing shows a decrease of Afs 8 billion in the 5th
Other Deposit Accounts (1,484.7) - (0.1) - month. The amount of decrease is less than Afs 4.7
Loans 11.8 18.2 - 0.4 billion decreased in the previous month. The change is
Loans 1.7 1.6 - 0.4 substantially more than the same period in 1395.
Advances 10.1 16.6 - -
Other Accounts Receivable 77.0 20.0 (123.2) (30.0) Glossary:
Clearing Accounts (99.0) 20.0 (123.2) (30.0)
Other Current Assets 176.0 - - - Treasury Single Account: The main bank account of the
Other Assets (7,311.9) (12,605.3) 486.0 (6,806.8) Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (7,311.9) (12,605.3) 486.0 (6,806.8) Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 138.3 (653.6) 929.5 (119.3)
Accounts Receivable: outstanding payments due to the
Domestic 261.5 (319.2) 929.2 (75.3)
Government
Accounts Payable 2,151.4 (28.0) 456.8 (38.9)
Accounts Payable - Suppliers 2,167.1 38.5 472.1 (25.1) Accounts Payable: outstanding payments owed by the
Accounts Payable - Other (15.7) (66.5) (15.4) (13.8) Government.
Pension Liabilities 0.0 139.7 (14.8) 12.6
Other Payables - 0.0 - 0.0 Financial Assets: A financial claim on an asset that is
Other Liabilities (1,889.9) (430.9) 487.3 (48.9) usually documented by some type of legal
Foreign (123.2) (334.5) 0.3 (44.0) representative. Examples include bonds and shares of
stock, but not tangible assets such as real estate or
Foreign Currency - - - -
gold. These are included below the line as financing
Loans (144.8) (334.5) - (44.0)
items
Currency Gain/Loss 21.6 - 0.3 -

17