1393-Monthly Fiscal Bulletin 7

Monthly F is cal B ulletin, Month 7, 1393
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 17 August 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 7 FY 1393 were Afs 8.6 billion compared to Afs 7 billion
in month 6, while for the YTD 1393, the total domestic revenues were Afs 55.9 billion.
o Total operating grant receipts in month 7 FY 1393 were Afs 4.9 billion, whereas in month , it was
only Afs 10.5 billion.
o Total operating expenditures in month 7 FY 1393 were Afs 22 billion as compared to Afs 20.7 billion
in month 6 , whereas for the YTD, total spending was around Afs 118.3 billion.
o The operating budget balance (including grants) for the YTD 1393 had a deficit of Afs 8.7 billion,
lower as compared to a surplus of Afs 15.7 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 7, were Afs 8.1 billion compared to Afs 8 billion
in month 6, whereas for the YTD 1393, total development expenditures were Afs 42.5 billion.
o The development grants receipts in month 7 were Afs 6.9 billion compared to Afs 9.7 billion
received in previous month of FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 7.8 billion compared to a
deficit of Afs 4.3 billion by end of month 6 FY 1393.
-1-
Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY
107,040 This section illustrates revenues

93,660 received from the Government that
82,510 are used to finance its expenditures
71,360
and deliver Government services.
60,210
These revenues may either be
55,889 domestically raised revenues or donor
49,952 47,249
39,694 40,208 grants. Further information is
29,436 31,711 Total revenue available in Tables 2 and 3.
19,624 23,429
9,812 Original Target
13,700 Domestic Revenue Developments
6,780 AFMIS data extract 17 August 2014
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 55.9 billion
1392 YTD 1393 YTD 1393 YTD Target
33.3 against the original target of
29.3 Afs 71.4 billion, a shortfall of Afs
26.8
15.5 billion or 21.7 percent.
Total YTD tax revenues for 1393
19.2 were Afs 26.8 billion, falling
15.8
14.7 behind both the actual YTD for
13.1
10.7
1392, and the YTD target for
8.7
7.4
1393.
4.2 Total YTD customs duties for
2.4
1393 were Afs 13.1 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous
AFMIS data extract 17 August 2014

target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD were Afs 8.7 billion in FY 1393,
lower than both the YTD target
60.4
for 1393 and the YTD actual for
53.7
1392.
Donor Grant Developments
34.7 Total YTD operating grants
receipts were Afs 53.7 billion,
21.7
where as for the YTD 1392, it
was Afs 60.4 billion
Total YTD development grants
receipts were around Afs 34.7
Operating Grants Development Grants
billion compared to Afs 21.7
billion in the same period 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
116,864 118,274 spending type and sectors for the
93,491 96,250 operating and development budgets is
75,597
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 17 August 2014
Total YTD operating expenditures

Development Budget were Afs 118.3 billion by end of 7th
149,866
month 1393, which is higher than the
Expenditure 137,378
actual for the same period in 1392,
124,889
(Afs million)
112,400 but significantly lower than the YTD
Development Expenditure
Budget (Pre MYR)
99,911 100,337 buget target for 1393.
91,976

87,422
Previous year expendiuture 83,614 Total YTD wage spending was Afs
74,933 75,253
Budget excl. Carry forward
62,444
66,892 84.7 billion by end of 7th month 1393,
58,530
49,955 50,169 compared to Afs 78.4 billion in the
41,807 42,489
37,467
33,446 34,401 same period in FY 1392.

24,978 25,084 26,363
16,723 18,398 Expenditures on goods and services
12,489 13,192
8,361
35 2,043
AFMIS data extract 17 August 2014 for the YTD 1393 were Afs 18.1
billion compared to Afs 14.8 billion
for the same period in FY 1392.
Expenditure by Economic Category (Afs billion)
1392 YTD 1393 YTD 1393 Budget
Development Budget
Total YTD development expenditures

were Afs 42.5 billion by end of month
88.9
78.4
84.7 85.5
7th month FY 1393, lower than both
the YTD budget (including carry
58.5
forward) and YTD budget target

(excluding carry forward), however,
14.8
18.1
14.2
21.7
13.2
17.5
20.8
12.3
22.1
higher than the YTD actual for 1392.

7.2
2.4 3.2
Total YTD expenditures on goods and
Wages Goods and services
(operating)
Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(development) (operating) (development) Interest services were Afs 21.7 billion
compared to 14.2 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 20.8 billion compared to Afs
17.5 billion for the same period FY
1392.
-3-
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 Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
44%
Ministry of Mines and Industries 52.0
72.6 1393 YTD Expenditure
16%
Ministry of Transport and Aviation 337.0
1392 YTD Expenditure
323.5
0%
Civil Aviation Administration 0.0
422.7
51%
Ministry of Agriculture 3,763.3 Budget Execution rates
1,792.1
29%
Ministry of Finance 1,317.0
1,185.6
35%
Ministry of Public Health 5,084.8
3,991.7
28%
Ministry of Education 3,815.6
2,688.5
28%
Ministry of Energy and Water 2,934.2
1,811.1
21%
Ministry of Public Works 4,765.7
4,548.3
Ministry of Rural Rehabilitation and 59%

13,504.1
Development 9,948.8
10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
44%
Ministry of Mines and Industries 52.0
72.6 1393 YTD Expenditure
16%
Ministry of Transport and Aviation 337.0
1392 YTD Expenditure
323.5
0%
Civil Aviation Administration 0.0
422.7
51%
Ministry of Agriculture 3,763.3 Budget Execution rates
1,792.1
29%
Ministry of Finance 1,317.0
1,185.6
35%
Ministry of Public Health 5,084.8
3,991.7
28%
Ministry of Education 3,815.6
2,688.5
28%
Ministry of Energy and Water 2,934.2
1,811.1
21%
Ministry of Public Works 4,765.7
4,548.3
Ministry of Rural Rehabilitation and 59%

13,504.1
Development 9,948.8
-4-
TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 13,493.1 118,477.8 17,567.2 13,557.9 109,545.3 -8932.5 -7.5
1 Domestic Revenues 10,162.7 58,123.9 7,040.9 8,639.9 55,888.9 -2235.0 -3.8
1-19 Operating Grants 3,330.4 60,353.9 10,526.3 4,918.0 53,656.4 -6697.5 -11.1
Operating Expenditures 20,693.7 102,757.8 20,652.4 22,024.2 118,274.0 15516.2 15.1
21 Compensation of Employees 15,264.2 78,383.7 13,203.5 14,193.3 84,650.4 6266.7 8.0
22 Use of Goods and Services 3,514.3 14,776.2 4,085.9 4,681.1 18,084.1 3307.9 22.4
23 Interest 11.0 107.4 69.2 61.9 195.6 88.2 82.1
24 Social Transfers 1,336.2 7,059.5 1,758.2 2,548.9 12,096.8 5037.4 71.4
25 Gross Acquisition of Nonfinancial Assets 567.9 2,431.1 1,535.6 538.9 3,247.1 816.0 33.6
Operating Budget Balance
Excluding Grants -10,531.0 -44,633.9 -13,611.6 -13,384.3 -62,385.1 -17751.2 39.8
Including Grants -7,200.6 15,720.0 -3,085.3 -8,466.3 -8,728.7 -24448.7 -155.5
DEVELOPMENT BUDGET
Development Grants 6,863.5 21,700.9 9,721.3 4,595.2 34,739.4 13038.5 60.1
Development Expenditures 7,903.6 31,749.1 8,038.4 8,088.1 42,489.3 10740.2 33.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,099.5 14,213.6 2,382.1 5,672.5 21,730.7 7517.1 52.9
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 4,804.1 17,535.4 5,656.3 2,415.6 20,758.6 3223.1 18.4
Development Budget Balance -1,040.1 -10,048.2 1,682.9 -3,492.9 -7,749.9 2298.3 -22.9
INTEGRATED BUDGET
Revenues 20,356.6 140,178.7 27,288.5 18,153.0 144,284.7 4106.0 2.9
Domestic Revenues 10,162.7 58,123.9 7,040.9 8,639.9 55,888.9 -2235.0 -3.8
Grants 10,194.0 82,054.8 20,247.6 9,513.2 88,395.8 6341.0 7.7
Expenditures 28,597.3 134,506.9 28,690.9 30,112.2 160,763.3 26256.4 19.5
Balances
Excluding Grants -18,434.6 -76,383.0 -21,650.0 -21,472.4 -104,874.4 -28491.4 37.3
Including Grants -8,240.7 5,671.8 -1,402.4 -11,959.2 -16,478.6 -22150.4 -390.5
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 20,356.6 140,178.7 27,288.5 18,153.0 144,284.7 4106.0 2.9
2-25 Recurrent Expenditures (excludes code 25) 23,225.3 114,540.3 21,498.9 27,157.8 136,757.6 22217.3 19.4
23 Interest 107.4 107.4 69.2 61.9 195.6 88.2 82.1
Net Balance (1-2-25) -2,868.7 25,638.4 5,789.6 -9,004.8 7,527.1 -18111.3 -70.6
Primary Balance (1-2-25+23) -2,857.6 25,745.8 5,858.8 -8,942.8 7,722.7 -18023.1 -70.0
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 17 August 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
Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 Sar - 7 % 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 20,356.6 140,178.7 27,288.5 18,153.0 144,284.7 4,106.0 2.9
1-19 REVENUES excluding grants 10,162.7 58,123.9 7,040.9 8,639.9 55,888.9 71,360.0 78.3 -2,235.0 -3.8
DOMESTIC REVENUES 10,162.7 58,123.9 7,040.9 8,639.9 55,888.9 71,360.0 78.3 -2,235.0 -3.8
11 Tax Revenues 5,497.0 29,341.3 3,039.2 2,564.5 26,762.8 33,254.3 80.5 -2,578.5 -8.8
111 Fi xed Taxes 1,195.7 6,643.8 854.6 610.4 5,861.3 7,363.6 79.6 -782.6 -11.8
112 Income Taxes 1,567.3 9,555.8 1,067.6 813.1 9,260.1 10,528.7 88.0 -295.8 -3.1
113 Property Taxes 29.8 174.1 68.5 62.8 451.9 213.0 212.1 277.8 159.6
114 Sal es Taxes 2,352.6 10,404.5 805.4 816.4 8,226.0 12,397.9 66.3 -2,178.5 -20.9
116 Other Taxes 298.2 2,170.1 243.1 261.8 2,963.5 2,390.6 124.0 793.4 36.6
117 Tax Penal ti es and Fi nes 53.3 392.8 0.0 0.0 0.0 360.4 0.0 -392.8 -100.0
12 Customs Duty, Import Taxes 2,390.7 15,778.7 1,900.1 1,465.4 13,059.6 19,239.3 67.9 -2,719.1 -17.2
13 Non Tax Revenue 1,882.8 10,651.0 1,421.6 795.3 8,702.1 14,716.3 59.1 -1,949.0 -18.3
131 Income from Capi tal Property 290.8 673.7 110.9 47.1 896.4 1,768.2 50.7 222.7 33.1
132 Sal es of Goods and Servi ces 775.5 3,409.2 362.8 163.4 1,594.5 5,731.2 27.8 -1,814.7 -53.2
133 Admi ni strati ve Fees 725.9 5,786.4 778.4 364.6 5,203.1 6,397.8 81.3 -583.4 -10.1
134 Royal ti es 18.4 162.3 27.3 56.9 222.9 192.2 115.9 60.6 37.4
135 Non Tax Fi nes and Penal ti es 45.5 286.8 109.2 100.5 434.6 412.7 105.3 147.8 51.5
136 Extracti ve Industry 26.8 332.6 33.0 62.9 350.5 214.2 163.6 17.9 5.4
14 Miscellaneous Revenue 70.5 410.0 362.5 3,602.7 5,240.6 1,898.9 276.0 4,830.6 1178.2
17 Social Contributions 321.6 1,943.0 317.4 212.0 2,123.9 2,251.3 94.3 180.9 9.3
GRANTS 10,194.0 82,054.8 20,247.6 9,513.2 88,395.8 6,341.0 7.2

191-2 Forei gn Governments 3,330.4 60,353.9 10,526.3 4,918.0 53,867.3 -6,486.6 -12.0
193-4 Internati onal Organi sati on 6,863.5 21,700.9 9,721.3 4,595.2 34,528.5 12,827.6 37.2
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A
TOTAL OPERATING BUDGET REVENUE 13,320.2 118,278.8 17,563.0 13,553.4 109,464.0 -8,814.8 -8.1
Domesti c Revenues 9,989.8 57,924.9 7,036.6 8,635.4 55,807.6 71,360.0 78.2 -2,117.3 -3.8
as percentage of total 49.0 49.0 40.1 63.7 51.0
External Grant Support 3,330.4 60,353.9 10,526.3 4,918.0 53,656.4 -6,697.5 -12.5
as percentage of total 51.0 51.0 59.9 36.3 49.0
Source: FPD usi ng AFMIS data downl oaded on the 17 August 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
Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 Sar - 7 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 10,162.7 58,123.9 7,040.9 8,639.9 55,888.9 107,040.0 52.2 -2,235.0 -3.8
01 Kabul 191.4 1,309.4 208.8 192.0 1,464.7 2,300.5 63.7 155.3 11.9
02 Kapisa 3.8 50.9 3.0 11.1 63.3 109.0 58.0 12.4 24.3
03 Parwan 14.1 89.6 15.4 14.4 110.5 203.1 54.4 21.0 23.4
04 Wardak 11.0 84.9 13.8 21.8 84.3 159.8 52.8 -0.6 -0.7
05 Logar 9.0 55.6 7.1 23.0 108.1 129.1 83.8 52.5 94.4
06 Nangarhar 996.7 6,601.0 920.5 938.0 6,240.6 10,850.3 57.5 -360.3 -5.5
07 Laghman 9.0 62.9 12.3 12.5 74.8 134.2 55.7 11.9 18.9
08 Pangsher 2.2 33.5 6.1 8.5 36.1 69.9 51.7 2.7 8.1
09 Baghlan 21.2 121.6 10.3 36.4 151.6 265.2 57.2 30.0 24.7
10 Bamyan 10.8 46.7 7.7 1.7 59.2 95.0 62.3 12.5 26.8
11 Ghazni 10.9 152.4 29.3 26.6 150.7 268.0 56.2 -1.7 -1.1
12 Paktika 14.4 67.9 14.9 12.9 71.7 146.4 49.0 3.8 5.6
13 Paktiya 71.1 435.4 65.5 148.0 611.3 641.0 95.4 176.0 40.4
14 Khost 75.5 544.9 57.0 38.1 364.6 1,128.2 32.3 -180.4 -33.1
15 Kunar 11.1 67.3 17.8 6.6 89.1 318.2 28.0 21.8 32.4
16 Nuristan 3.2 10.7 7.9 0.0 14.1 37.2 37.7 3.3 31.1
17 Badakhshan 0.1 118.2 12.7 31.2 131.1 269.1 48.7 12.9 10.9
18 Takhar 30.1 146.1 11.4 25.4 143.1 283.9 50.4 -3.0 -2.1
19 Kunduz 78.6 566.2 61.8 55.8 384.6 1,197.9 32.1 -181.6 -32.1
20 Samangan 7.7 56.4 4.5 9.5 71.7 102.4 70.1 15.4 27.2
21 Balkh 566.0 4,111.1 490.5 279.3 3,409.6 8,889.2 38.4 -701.5 -17.1
22 Saripul 7.4 44.3 9.1 4.1 51.0 82.1 62.2 6.7 15.1
23 Ghor 9.1 50.6 7.2 18.0 55.5 132.7 41.9 4.9 9.7
24 Dikondy 5.5 29.9 4.7 5.2 28.7 63.8 45.0 -1.2 -3.9
25 Uruzgan 5.2 24.6 3.4 0.0 20.3 64.1 31.6 -4.3 -17.5
26 Zabul 5.7 29.1 7.0 9.1 40.9 96.3 42.5 11.8 40.4
27 Kandahar 284.2 1,695.3 226.5 287.5 1,792.8 2,654.8 67.5 97.4 5.7
28 Jawzjan 9.7 119.4 5.6 16.4 96.9 222.5 43.6 -22.4 -18.8
29 Faryab 495.0 2,944.2 282.9 148.3 2,052.7 4,028.3 51.0 -891.5 -30.3
30 Helmand 39.0 275.7 43.9 46.7 277.0 576.1 48.1 1.4 0.5
31 Badghis 7.3 39.3 6.9 19.1 61.2 80.9 75.6 21.9 55.6
32 Herat 1,170.0 9,684.3 1,119.8 1,102.6 7,406.3 17,301.3 42.8 -2,278.0 -23.5
33 Farah 252.4 1,114.9 191.0 222.2 1,514.6 1,858.9 81.5 399.8 35.9
34 Nimroz 425.2 2,999.2 544.8 521.6 3,633.7 4,963.1 73.2 634.6 21.2
90 Central Ministries 5,309.0 24,340.5 2,609.6 4,346.2 25,022.3 47,317.5 52.9 681.8 2.8
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 28,597.3 134,506.9 28,690.9 30,112.2 160,763.3 430,339.1 37.4 26,256.4 19.5
Operating Budget 20,693.7 102,757.8 20,652.4 22,024.2 118,274.0 280,472.7 42.2 15,516.2 15.1
Development Budget 7,903.6 31,749.1 8,038.4 8,088.1 42,489.3 149,866.4 28.4 10,740.2 33.8
2* TOTAL NET EXPENDITURES 28,596.1 134,478.8 28,689.0 30,110.2 160,740.5 26,261.7 19.5
Operating Budget 20,692.5 102,729.7 20,650.5 22,022.1 118,251.2 15,521.5 15.1
Development Budget 7,903.6 31,749.1 8,038.4 8,088.1 42,489.3 10,740.2 33.8
21 Compensation of Employees 15,264.2 78,383.7 13,203.5 14,193.3 84,650.4 156,012.7 54.3 6,266.7 8.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 6,613.8 28,989.8 6,468.0 10,353.6 39,814.8 144,042.2 27.6 10,825.0 37.3
23 Interest 11.0 107.4 69.2 61.9 195.6 2,400.0 8.1 88.2 82.1
Operating Budget 11.0 107.4 69.2 61.9 195.6 2,400.0 8.1 88.2 82.1
24 Social Transfers 1,336.2 7,059.5 1,758.2 2,548.9 12,096.8 19,700.0 61.4 5,037.4 71.4
25 Gross Acquisition of Nonfinancial Assets 5,372.0 19,966.6 7,192.0 2,954.4 24,005.7 102,065.0 23.5 4,039.1 20.2
Operating Budget 567.9 2,431.1 1,535.6 538.9 3,247.1 13,204.0 24.6 816.0 33.6
25* Net Acquisition of Nonfinancial Assets 5,370.8 19,938.4 7,190.0 2,952.4 47,965.7 28,027.3 140.6
Operating Budget 566.8 2,403.0 1,533.7 536.8 3,224.3 821.3 34.2
Memo RECURRENT EXPENDITURES (excludes 25) 23,225.3 114,540.3 21,498.9 27,157.8 136,757.6 22,217.3 19.4
Operating Budget 20,125.8 100,326.7 19,116.8 21,485.3 115,026.9 14,700.2 14.7
* 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
Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 20,693.7 102,757.8 20,652.4 22,024.2 118,274.0 280,472.7 42.2 15,516.2 15.1
2* TOTAL NET EXPENDITURES 20,692.5 102,729.7 20,650.5 22,022.1 118,251.2 15,521.5 15.1
21 Compensation of Employees 15,264.2 78,383.7 13,203.5 14,193.3 84,650.4 156,012.7 54.3 6,266.7 8.0
of which operating budget 15,264.2 78,383.7 13,203.5 14,193.3 84,650.4 6,266.7 8.0
211-3 Wages and Salaries 15,041.8 77,338.9 13,091.4 14,075.4 84,019.3 6,680.4 8.6
214-5 Social Benefits 222.5 1,044.8 112.1 117.9 631.1 -413.7 -39.6
214 Social Benefits - in Cash 222.5 1,044.8 112.1 117.9 631.1 -413.7 -39.6
219 Return of Salaries -26.1 -147.5 -29.3 -30.2 -158.8 -11.3 7.6
22 Use of Goods and Services 3,514.3 14,776.2 4,085.9 4,681.1 18,084.1 85,493.3 21.2 3,307.9 22.4
of which operating budget 3,514.3 14,776.2 4,085.9 4,681.1 18,084.1 3,307.9 22.4
221 Travel 110.7 880.1 143.3 134.0 958.7 78.6 8.9
222 Communications 456.8 1,477.2 427.8 515.3 1,853.8 376.6 25.5
223 Contracted Services 117.3 643.0 258.3 280.1 854.9 212.0 33.0
224 Repairs and Maintenance 755.2 2,936.2 893.9 1,879.9 5,494.0 2,557.8 87.1
225 Utilities 313.4 1,326.1 493.8 382.7 1,982.8 656.6 49.5
226 Fuel 857.2 2,899.4 387.0 514.1 2,614.0 -285.4 -9.8
227-9 Other Use of Goods and Services 903.6 4,614.2 1,481.8 975.0 4,325.9 -288.3 -6.2
23 Interest 11.0 107.4 69.2 61.9 195.6 2,400.0 8.1 88.2 82.1
24 Social Transfers 1,336.2 7,059.5 1,758.2 2,548.9 12,096.8 19,700.0 61.4 5,037.4 71.4
242 Subsidies 0.0 250.0 0.0 0.0 450.0 200.0 80.0
243-6 Grants to Government Units & Other organisations 4.8 102.7 179.7 24.2 237.8 135.1 131.5
247 Social Security 1,331.4 6,606.1 1,578.5 2,523.3 11,317.6 4,711.5 71.3
248-9 Other Social Transfers 0.0 100.6 0.1 1.4 91.4 -9.2 -9.1
25 Gross Acquisition of Nonfinancial Assets 567.9 2,431.1 1,535.6 538.9 3,247.1 13,204.0 24.6 816.0 33.6
of which operating budget 567.9 2,431.1 1,535.6 538.9 3,247.1 816.0 33.6
25* Net Acquisition of Nonfinancial Assets 566.8 2,403.0 1,533.7 536.8 3,224.3 821.3 34.2
150 Sale of Land and Buildings -1.2 -28.1 -1.9 -2.1 -22.8 5.3 -18.8
251 Buildings and Structures 84.9 878.4 1,397.1 324.1 2,023.6 1,145.2 130.4
252 Machinery / Equipment (>50,000) 412.4 1,369.4 119.8 139.1 676.9 -692.5 -50.6
257 Valuables 0.5 1.3 0.3 0.0 0.3 -0.9 -75.5
258 Land 70.0 179.3 17.0 74.8 402.3 223.0 124.4
259 Capital Advance Payments 0.1 2.7 1.4 0.8 144.0 141.2 5149.5
Memo RECURRENT EXPENDITURES (excludes 25) 20,125.8 100,326.7 19,116.8 21,485.3 115,026.9 14,700.2 14.7
* 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
Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
TOTAL GROSS EXPENDITURES 28,577.8 137,717.7 28,297.2 29,805.6 163,215.9 430,209.6 430,339.1 37.9% 25,498.3 18.5
Operating Budget 20,688.7 103,083.1 20,513.4 21,892.0 118,120.3 280,343.2 280,472.7 42.1% 15,037.1 14.6
Development Budget 7,889.1 34,634.6 7,783.8 7,913.7 45,095.7 149,866.4 149,866.4 30.1% 10,461.1 30.2
Security 13,329.2 64,754.2 12,761.9 12,685.2 71,061.0 185,451.0 194,473.7 36.5% 6,306.8 9.7
Development Budget 559.8 710.4 268.9 112.5 1,089.0 9,427.1 9,427.1 11.6% 378.6 53.3
Total Governance, Rule of Law and Human Rights 1,598.0 7,300.3 1,243.9 1,380.3 8,549.7 17,899.9 19,088.3 44.8% 1,249.3 17.1
Development Budget 196.1 792.9 85.7 101.4 662.8 4,671.1 4,671.1 14.2% -130.1 -16.4
Total Infrastructure and Natural Resources 2,779.6 11,362.3 2,523.5 2,471.9 13,868.1 57,888.3 60,995.2 22.7% 2,505.8 22.1
Operating Budget 442.0 2,423.5 1,282.2 495.8 3,339.1 3,232.1 6,338.9 52.7% 915.6 37.8
Total Education 4,003.5 20,238.1 3,760.3 5,164.0 23,212.3 54,515.4 55,901.3 41.5% 2,974.2 14.7
Development Budget 400.6 4,760.3 653.0 1,423.5 6,438.7 18,881.5 18,881.5 34.1% 1,678.4 35.3
Total Health 1,627.5 5,488.0 775.8 711.5 6,820.5 17,186.9 18,184.7 37.5% 1,332.5 24.3
Operating Budget 332.1 1,496.3 237.9 313.1 1,735.6 2,525.2 3,523.0 49.3% 239.3 16.0
Development Budget 1,295.4 3,991.7 537.9 398.4 5,084.8 14,661.7 14,661.7 34.7% 1,093.2 27.4
Total Agriculture and Rural Development 3,066.4 13,326.9 4,879.2 3,784.1 18,917.2 33,039.7 33,166.2 57.0% 5,590.3 41.9
Operating Budget 187.7 1,224.9 114.8 178.2 1,023.7 1,961.0 2,087.5 49.0% -201.3 -16.4
Total Social Protection 1,602.4 8,173.9 1,824.3 2,753.7 12,771.2 3,729.3 18,657.3 68.5% 4,597.2 56.2
Development Budget 53.5 352.0 38.1 27.1 171.2 1,216.5 1,216.5 14.1% -180.9 -51.4
Total Economic Governance and Private Sector

Development 564.3 7,047.0 523.9 850.3 7,986.9 8,985.1 10,616.9 75.2% 939.9 13.3
Operating Budget 397.0 4,080.5 329.5 581.5 4,784.7 2,749.2 4,380.9 109.2% 704.2 17.3
Development Budget 167.2 2,966.5 194.3 268.8 3,202.2 6,236.0 6,236.0 51.4% 235.7 7.9
Total Unclassified 6.9 26.8 4.4 4.7 29.1 51,514.0 761.7 N/A 2.3 8.4
Operating Budget 6.9 6.9 4.4 4.7 4.7 42,476.4 68.1 6808.2% -2.1 -31.2
Development Budget 0.0 19.9 0.0 0.0 24.3 9,037.6 693.6 3.5% 4.4 22.1
* 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
Sar - 7 Sar - 7 Jaw - 6 Sar - 7 Sar - 7 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 5,116.0 24,926.2 5,507 5,380.0 27,718.3 66,824.9 71,037.4 39.0 2,792.0 11.2
Operating Budget 5,101.0 24,834.3 5,411 5,330.0 27,486.0 62,037.5 66,250.0 41.5 2,651.7 10.7
Development Budget 15.0 91.9 96.9 50.0 232.2 4,787.4 4,787.4 4.9 140.3 152.7
Ministry of Defence 5,232.0 29,892.5 6,041.4 5,576.0 33,368.4 101,676.0 106,470.8 31.3 3,475.9 11.6
Operating Budget 4,898.7 29,556.9 5,880.5 5,521.8 33,153.4 98,570.5 103,365.3 32.1 3,596.5 12.2
Development Budget 333.3 335.6 160.9 54.2 215.0 3,105.4 3,105.4 6.9 -120.5 -35.9
Ministry of Foreign Affairs 370.8 1,839.1 194.4 243.2 2,333.3 4,446.7 4,500.7 51.8 494.2 26.9
Operating Budget 191.9 1,631.8 192.6 242.9 1,733.5 3,200.0 3,254.0 53.3 101.7 6.2
Presidential Protective Service 133.7 700.3 72.1 85.2 707.6 1,083.9 1,245.3 56.8 7.3 1.0
Operating Budget 129.6 682.5 72.1 85.2 698.4 944.5 1,105.8 63.2 15.9 2.3
Development Budget 4.1 17.8 0.0 0.0 9.2 139.5 139.5 6.6 -8.7 -48.5
General Directorate of National Security 2,476.7 7,396.1 946.6 1,400.7 6,933.4 11,419.5 11,219.5 61.8 -462.7 -6.3
Operating Budget 2,448.2 7,338.3 937.2 1,392.7 6,900.7 11,271.4 11,071.4 62.3 -437.6 -6.0
Total Security 13,329.2 64,754.2 12,761.9 12,685.2 71,061.0 185,451.0 194,473.7 36.5 6,306.8 9.7
Development Budget 559.8 710.4 268.9 112.5 1,089.0 9,427.1 9,427.1 11.6 378.6 53.3
Presidents Office 131.1 968.4 151.0 181.4 1,073.0 2,097.6 2,346.3 45.7 104.6 10.8
Operating Budget 126.2 918.2 151.0 175.8 998.8 1,783.5 2,032.2 49.1 80.6 8.8
Development Budget 4.9 50.2 0.0 5.6 74.2 314.1 314.1 23.6 24.0 47.8
National Assembly Meshanro Jirga 96.1 373.5 41.1 108.6 381.7 588.8 616.3 61.9 8.2 2.2
Operating Budget 92.7 330.5 41.1 108.6 381.7 518.8 546.4 69.9 51.2 15.5
National Assembly Wolesi Jirga 242.8 877.1 48.8 179.1 827.3 1,293.7 1,371.6 60.3 -49.9 -5.7
Operating Budget 242.8 877.1 48.8 179.1 827.3 1,252.0 1,329.9 62.2 -49.9 -5.7
Development Budget 0.0 0.0 0.0 0.0 0.0 41.7 41.7 0.0 0.0 N/A
Supreme Court 221.0 908.8 237.4 290.8 1,889.0 3,321.7 3,324.4 56.8 980.2 107.9
Operating Budget 217.7 853.3 234.7 286.4 1,843.6 3,000.9 3,003.7 61.4 990.3 116.1
Ministry of Justice 68.6 335.1 57.7 49.7 337.1 1,100.4 1,119.2 30.1 2.0 0.6
Operating Budget 53.0 307.3 56.5 45.8 305.4 601.2 620.1 49.3 -1.9 -0.6
Administrative Affairs 243.7 911.8 304.3 144.6 1,255.3 939.2 1,647.9 76.2 343.5 37.7
Operating Budget 228.1 882.9 266.1 101.5 1,097.7 750.0 1,458.7 75.2 214.7 24.3
Ministry of State and Parliamentart Affairs 6.7 58.0 7.6 8.6 52.8 117.0 135.3 39.0 -5.2 -9.0
Ministry of Haj and Religious Affairs 130.3 393.5 48.9 50.0 360.3 1,093.8 1,116.2 32.3 -33.2 -8.4
Attorney General 88.9 550.8 103.1 95.8 649.5 1,430.3 1,437.2 45.2 98.6 17.9
Election Commission 13.0 63.9 9.4 10.9 63.4 523.5 564.0 11.2 -0.5 -0.7
IARCSC 64.6 361.1 44.3 49.5 292.3 336.2 348.5 83.9 -68.8 -19.1
Development Budget 36.5 193.3 13.1 19.3 107.3 0.0 0.0 N/A -86.0 -44.5
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 19.0 101.2 10.0 10.8 103.9 307.9 308.7 33.6 2.6 2.6
Independent Directorate of Local Governance 272.5 1,397.1 180.1 200.5 1,264.2 4,410.1 4,454.7 28.4 -132.9 -9.5
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 1,598.0 7,300.3 1,243.9 1,380.3 8,549.7 17,899.9 19,088.3 44.8 1,249.3 17.1
- 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 1,568.8 5,682.2 1,547.5 970.6 6,889.8 23,570.0 26,902.5 25.6 1,207.6 21.3
Operating Budget 211.0 1,133.9 1,086.4 278.9 2,124.1 529.7 3,862.1 55.0 990.2 87.3
Development Budget 1,357.8 4,548.3 461.1 691.7 4,765.7 23,040.4 23,040.4 20.7 217.4 4.8
Ministry of Transport and Aviation 72.4 601.5 99.0 83.6 480.7 2,361.8 2,366.8 20.3 -120.7 -20.1
Ministry of Communication 176.9 611.1 56.7 50.9 341.7 2,811.4 2,816.0 12.1 -269.3 -44.1
Ministry of Energy and Water 449.5 2,077.9 458.0 953.4 3,230.6 10,969.3 11,028.6 29.3 1,152.6 55.5
Development Budget 401.5 1,811.1 411.9 897.9 2,934.2 10,439.3 10,439.3 28.1 1,123.0 62.0
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 795.3 795.3 0.0 0.0 N/A
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 53.9 422.7 78.4 110.4 1,155.3 7,266.1 7,266.1 15.9 732.6 173.3
Development Budget 53.9 422.7 78.4 110.4 1,155.3 7,266.1 7,266.1 15.9 732.6 173.3
Ministry of Urban Development 179.2 586.2 85.9 25.9 262.0 1,433.5 1,450.6 18.1 -324.2 -55.3
Independent Board of new Kabul 0.9 72.6 0.6 9.9 52.0 118.8 118.8 43.8 -20.5 -28.3
Ministry of Mines and Industries 107.4 793.1 54.3 139.1 654.9 2,331.7 2,382.3 27.5 -138.2 -17.4
Geodesy and Cartography Office 11.6 72.0 9.7 10.4 64.8 138.0 141.2 45.9 -7.1 -9.9
Directorate of Environment 17.7 98.0 15.4 15.6 99.5 152.3 152.3 65.3 1.5 1.5
Afghanistan High Atomic Energy Commission 2.0 15.0 0.8 3.9 15.8 39.5 40.1 39.4 0.8 5.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 139.4 330.1 117.3 98.2 621.0 3,574.0 3,574.0 17.4 290.9 88.1
Total Infrastructure and Natural Resources 2,779.6 11,362.3 2,523.5 2,471.9 13,868.1 57,888.3 60,995.2 22.7 2,505.8 22.1
Operating Budget 442.0 2,423.5 1,282.2 495.8 3,339.1 3,232.1 6,338.9 52.7 915.6 37.8
Development Budget 2,337.7 8,938.8 1,241.3 1,976.1 10,529.0 54,656.2 54,656.2 19.3 1,590.2 17.8
Ministry of Education 3,369.2 17,439.7 3,309.2 4,522.6 19,931.2 44,257.8 45,479.5 43.8 2,491.6 14.3
Development Budget 308.3 2,688.5 502.6 1,301.1 3,815.6 13,867.8 13,867.8 27.5 1,127.1 0.4
Ministry of Higher Education 471.1 1,988.7 381.9 528.4 2,763.4 8,099.0 8,130.9 34.0 774.6 39.0
Development Budget 66.4 1,584.1 143.1 97.2 2,332.2 4,099.0 4,099.0 56.9 748.1 47.2
Ministry of Information and Culture 90.1 507.8 38.1 68.9 309.7 665.1 684.0 45.3 -198.1 -39.0
Science Academy 15.6 119.9 16.9 19.5 102.5 190.9 196.3 52.2 -17.4 -14.5
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 0.0 531.8 634.6 0.0 0.0 N/A
National Olympic Committee 57.5 181.9 14.2 24.6 105.5 592.9 598.0 17.6 -76.5 -42.0
Total Education 4,003.5 20,238.1 3,760.3 5,164.0 23,212.3 54,515.4 55,901.3 41.5 2,974.2 14.7
Development Budget 400.6 4,760.3 653.0 1,423.5 6,438.7 18,881.5 18,881.5 34.1 1,678.4 35.3
Ministry of Agriculture 563.1 2,639.1 344.2 2,342.2 4,408.6 8,383.4 8,482.6 52.0 1,769.5 67.1
Operating Budget 118.5 847.0 67.4 101.5 645.2 1,046.0 1,145.1 56.3 -201.8 -23.8
- 11 -
Ministry of Rural Rehabilitation and Development 2,393.2 10,237.9 4,483.5 1,273.5 13,789.8 23,244.9 23,270.3 59.3 3,551.9 34.7
Development Budget 2,341.6 9,948.8 4,442.9 1,216.6 13,504.1 22,734.9 22,734.9 59.4 3,555.4 35.7
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 3,066.4 13,326.9 4,879.2 3,784.1 18,917.2 33,039.7 33,166.2 57.0 5,590.3 41.9
Development Budget 2878.7 12101.9 4764.5 3605.9 17893.5 31078.7 31078.7 57.6 5,791.6 47.9
(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 1,627.5 5,488.0 775.8 711.5 6,820.5 17,186.9 18,184.7 37.5 1,332.5 24.3
Development Budget 1,295.4 3,991.7 537.9 398.4 5,084.8 14,661.7 14,661.7 34.7 1,093.2 27.4
Total Health 1,627.5 5,488.0 775.8 711.5 6,820.5 17,186.9 18,184.7 37.5 1,332.5 24.3
Development Budget 1,295.4 3,991.7 537.9 398.4 5,084.8 14,661.7 14,661.7 34.7 1,093.2 27.4
Ministry of Frontiers and Tribal Affairs 47.3 205.4 42.5 37.8 221.8 562.7 586.6 37.8 16.4 8.0
Ministry of Martyrs, Disabled and Social Affairs 1,492.2 7,600.8 1,740.4 2,665.4 12,256.3 2,382.5 17,160.7 71.4 4,655.5 61.3
Ministry of Refugees and Repatriates 30.5 167.9 17.2 19.2 123.3 331.8 452.0 27.3 -44.5 -26.5
Ministry of Women Affairs 16.3 111.3 14.4 15.4 96.7 236.0 237.1 40.8 -14.6 -13.1
Office of Disaster Preparedness 6.7 41.5 6.2 10.1 44.5 125.9 128.3 34.7 3.0 7.1
Directorate of Kochis 9.4 47.1 3.8 5.7 28.5 90.4 92.5 30.9 -18.5 -39.3
Total Social Protection 1,602.4 8,173.9 1,824.3 2,753.7 12,771.2 3,729.3 18,657.3 68.5 4,597.2 56.2
Development Budget 53.5 352.0 38.1 27.1 171.2 1,216.5 1,216.5 - 180.9 - 51.4
Ministry of Finance 449.5 2,863.1 403.6 492.3 3,130.9 6,421.6 7,822.5 40.0 267.8 9.4
Ministry of Commerce 39.6 288.2 42.6 264.7 537.8 754.4 968.2 55.5 249.5 86.6
Ministry of Economy 41.7 150.3 45.7 33.2 92.7 608.9 610.0 15.2 -57.6 -38.3
Control and Audit Office 21.4 0.0 18.2 44.9 0.0 721.0 735.0 0.0 0.0 N/A
Central Statistics Office 12.1 3,745.4 13.8 15.1 4,225.5 433.4 435.3 970.6 480.1 12.8
Operating Budget 10.1 2,127.1 11.1 11.6 2,484.0 142.5 144.4 1,720.1 356.9 16.8
Development Budget 2.0 1,618.3 2.7 3.6 1,741.5 290.9 290.9 598.6 123.3 7.6
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 564.3 7,047.0 523.9 850.3 7,986.9 8,985.1 10,616.9 75.2 939.9 13.3
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 6.9 26.8 4.4 4.7 29.1 226.4 229.4 12.7 2.3 8.4
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 28,596.1 134,478.8 28,689.0 30,110.2 160,740.5 26,261.7 19.5
150 Sale of Land and Buildings 1.2 28.1 1.9 2.1 22.8 -5.3 -18.8
2+150 TOTAL GROSS EXPENDITURE 28,597.3 134,506.9 28,690.9 30,112.2 160,763.3 26,256.4 19.5
RECURRENT EXPENDITURE 23,225.3 114,540.3 21,498.9 27,157.8 136,757.6 22,217.3 19.4
CAPITAL EXPENDITURE 5,372.0 19,966.6 7,192.0 2,954.4 24,005.7 4,039.1 20.2
701 General Public Services 2,609.1 15,400.3 3,166.8 3,328.2 18,252.6 2,852.3 18.5
Recurrent Expenditure 2,445.1 14,369.8 2,972.4 2,999.7 15,608.9 1,239.1 8.6
Capital Expenditure 164.0 1,030.6 194.4 328.5 2,643.8 1,613.2 156.5
702 Defence 6,939.8 32,051.1 7,080.7 7,088.9 41,173.6 9,122.4 28.5
Capital Expenditure 162.1 1,457.9 656.5 313.9 1,793.6 335.8 23.0
703 Public Order and Safety 5,664.6 27,725.0 4,762.3 4,758.9 26,899.9 -825.1 -3.0
Recurrent Expenditure 5,145.1 26,361.9 4,696.3 4,713.0 26,724.6 362.7 1.4
Capital Expenditure 519.5 1,363.1 66.1 46.0 175.3 -1,187.8 -87.1
704 Economic Affairs 5,911.8 25,002.9 7,227.2 6,475.8 31,910.4 6,907.5 27.6
Capital Expenditure 3,997.9 14,082.2 5,984.6 1,912.9 18,066.9 3984.7 28.3
705 Environmental Protection 12.7 69.0 8.4 10.6 86.5 17.5 25.4
Recurrent Expenditure 11.9 67.9 8.4 10.6 63.8 -4.2 -6.1
Capital Expenditure 0.8 1.1 0.0 0.0 22.8 21.7 1995.3
706 Housing and Communal Ammenities 178.6 571.4 118.7 75.0 414.8 -156.5 -27.4
Recurrent Expenditure 24.3 166.9 43.7 24.1 214.1 47.2 28.3
Capital Expenditure 154.3 404.4 75.0 50.9 200.7 -203.7 -50.4
707 Health 1,645.7 5,580.3 781.3 718.9 6,861.9 1,281.7 23.0
Recurrent Expenditure 1,616.9 5,477.4 742.3 680.6 6,707.8 1,230.3 22.5
Capital Expenditure 28.7 102.8 39.0 38.4 154.2 51.3 49.9
708 Recreation, Culture and Religion 450.6 1,349.2 101.4 143.4 775.3 -573.9 -42.5
Recurrent Expenditure 219.6 993.7 97.6 125.2 666.0 -327.8 -33.0
709 Education 3,903.7 19,693.8 3,694.4 5,058.0 22,717.6 3,023.7 15.4
Capital Expenditure 98.1 1,105.0 171.5 244.8 835.8 -269.2 -24.4
710 Social Protection 1,280.8 7,063.8 1,749.6 2,454.4 11,670.7 4,606.9 65.2
- 13 -
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 5,370.8 19,938.4 7,190.0 2,952.4 23,982.9 4,044.4 20.3
Land and Buildings 2,503.6 9,081.9 2,733.4 2,078.4 11,509.5 2,427.5 26.7
251/8 Purchase of Land and Buildings 2,504.8 9,110.1 2,735.3 2,080.4 11,532.3 2,422.3 26.6
251 Buildings and Structures 2,434.8 8,896.1 2,718.3 2,005.6 11,130.0 2,233.9 25.1
258 Land 70.0 214.0 17.0 74.8 402.3 188.4 88.0
150 Sale of Land and Buildings -1.2 -28.1 -1.9 -2.1 -22.8 5.3 -18.8
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) 783.1 2,443.9 356.6 275.6 2,197.0 -246.9 -10.1
257 Valuables 0.5 0.5 0.3 0.0 0.3 -0.2 -43.3
259 Capital Advance Payments 2,083.5 8,411.3 4,099.8 598.4 10,276.0 1,864.7 22.2
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 8,239.5 -5,860.3 1,400.5 11,957.1 16,737.3 22,597.6 -385.6
3 NET ACQUISITION OF FINANCIAL ASSETS 8,170.9 21,354.0 1,103.3 11,612.8 15,282.1 -6,071.9 -28.4
Domestic 8,170.9 21,354.0 1,103.3 11,612.8 15,282.1 -6,071.9 -28.4
Currency and Deposits 18,453.8 36,916.2 -941.3 11,707.3 20,255.1 -16,661.1 -45.1
311 Treasury Single Account 20,754.2 38,428.7 4,434.9 8,822.9 24,343.4 -14,085.3 -36.7
313 Donor Accounts -2,300.4 -1,515.2 -5,376.2 2,884.4 -4,088.3 -2,573.1 169.8
314/90 Other Deposit Accounts 0.0 2.7 0.0 0.0 0.0 -2.7 -100.0
317 Loans -1.7 11.9 -567.7 268.8 -1,073.6 -1,085.5 -9091.9
319 Other Accounts Receivable -59.8 46.7 1.7 204.0 834.2 787.5 1687.9
Other Assets -10,221.5 -15,620.8 2,610.5 -567.2 -4,733.5 10,887.2 -69.7
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 68.6 -27,214.3 297.2 344.3 1,455.2 28,669.5 -105.3
Domestic -158.9 -27,721.0 272.9 332.9 516.7 28,237.6 -101.9
411 Accounts Payable -665.7 1,435.2 -725.6 345.7 1,512.9 77.6 5.4
413 Pension Liabilities 10.2 10.3 6.1 24.1 25.1 14.8 142.7
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 2417.0
451 Other Liabilities 496.5 -29,166.6 992.3 -36.9 -1,021.3 28,145.3 -96.5
Foreign 227.6 506.6 24.3 11.4 938.5 431.9 85.2
431 Foreign Currency -1.6 -25.9 -2.7 3.2 -11.3 14.6 -56.4
181-2 Loans 229.2 532.5 27.1 8.1 949.8 417.3 78.4
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 20,356.6 140,178.7 27,288.5 18,153.0 144,284.7 4,106.0 2.9
2-25 Expenditures (Recurrent) 23,225.3 114,540.3 21,498.9 27,157.8 136,757.6 22,217.3 19.4
23 Interest 11.0 107.4 69.2 61.9 195.6 88.2 82.1
Net Balance (1-2-25) -2,868.7 25,638.4 5,789.6 -9,004.8 7,527.1 -18,111.3 -70.6
Primary Balance (1-2-25+23) -2,857.6 25,745.8 5,858.8 -8,942.8 7,722.7 -18,023.1 -70.0
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 5,370.8 19,938.4 7,190.0 2,952.4 23,982.9 4,044.4 20.3
Net Lending-Borrowing (1-2) -8,239.5 5,699.9 -1,400.5 -11,957.1 -16,455.8 -22,155.7 -388.7
Financing (3+4+5) 8,239.5 -5,699.9 1,400.5 11,957.1 16,455.8 22,155.7 -388.7
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets 8,170.9 21,354.0 1,103.3 11,612.8 15,282.1 -6,071.9 -28.4
4 Net Acquisition of Financial Liabilities 68.6 -27,214.3 297.2 344.3 1,455.2 28,669.5 -105.3
5 RETAINED EARNINGS 0.0 160.4 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 7

Hochgeladen von

Dokumentinformationen

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

1393-Monthly Fiscal Bulletin 7

Hochgeladen von

Copyright:

Verfügbare Formate

Monthly F is cal B ulletin, Month 7, 1393

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

107,040 This section illustrates revenues

AFMIS data extract 17 August 2014

Total YTD operating expenditures

Total YTD development expenditures

forward) and YTD budget target

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 59%

AFMIS data extract 17 August 2014

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 59%

AFMIS data extract 17 August 2014

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

Table 2. Intergrated Core Budget Revenues

GRANTS 10,194.0 82,054.8 20,247.6 9,513.2 88,395.8 6,341.0 7.2

Source: FPD using AFMIS data downloaded on the 17 August 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) 8,239.5 -5,699.9 1,400.5 11,957.1 16,455.8 22,155.7 -388.7

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 160.4 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

Das könnte Ihnen auch gefallen