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Foreword and Acknowledgement

Fiscal bulletins provides information on key fiscal aggregate to the citizens of the country. It helps people
understand and know the governments performance with respect to its fiscal operations. It also trends in
actual core budget expenditures and domestic revenue collection which are essential to the public so they
can know and hold the government responsible for the management of the tax payers money during the
particular quarter.

I am grateful to share the 18th edition of the Quarterly Fiscal Bulletin for the fourth quarter of 1390. This
edition of the bulletin provides a snapshot of the actual domestic revenues collection and core budget
execution during the quarter. An attempt has been made to provide analytical analysis of the governments
fiscal position over the quarter.

The section 5 of the bulletin includes an interesting article explaining The Impact of the Transition and
Transformation Periods on Afghanistan Macro-Economic Outlook for 2012-25. I hope you will find
this article useful and informative.

I would like to take this opportunity to thank the Fiscal Policy Unit for analysis and drafting the Quarterly
Fiscal Bulletin for the fourth quarter of FY 1390. I would also like to extend my gratitudes to the Budget
Department, Revenue Department, Treasury Department and other departments for their valuable input and
support. I also thank Making Budget & Aid Works (MBAW) project and Adam Smith International (ASI)
for their constantly technical support to the Unit.

We would value your comments and queries on this publication. Please address your points to Mr. Niaz
Shinwari, Acting Head of the Fiscal Policy Unit of the Ministry of Finance at shinwari.niaz@gmail.com.
I hope you will find this publication useful and interesting. It will soon be available on the Ministry of
Finances website (www.budgetmof.gov.af).

Mohammad Mustafa Mastoor


Deputy Minister for Finance, Ministry of Finance

www.budgetmof.gov.af

www.mof.gov.af

The material in this publication may be freely quoted and reprinted with acknowledgement
Quarterly Fiscal Bulletin, Quarter 4, 1390
CONTENTS

1 SUMMARY OF THIRD QUARTER DEVELOPMENTS ................................................................ 3


1.1 Overall fiscal position....................................................................................................................... 3
1.2 Domestic Revenues and Grants ........................................................................................................ 4
1.3 Expenditures ..................................................................................................................................... 4
1.4 Fiscal sustainability .......................................................................................................................... 6
2 CORE BUDGET REVENUES ............................................................................................................. 7
2.1 Domestic Revenues .......................................................................................................................... 8
2.2 Provincial Distribution of Revenues ................................................................................................ 8
2.3 Tax revenues ..................................................................................................................................... 9
2.4 Customs duties and import taxes .................................................................................................... 10
2.5 Non-tax revenues ............................................................................................................................ 11
2.6 Social Contributions ....................................................................................................................... 12
2.7 Domestic Revenues by Collection Agency .................................................................................... 13
2.8 Grants ............................................................................................................................................. 13
3 CORE BUDGET EXPENDITURES .................................................................................................. 16
3.1 Overview of Core Budget and Expenditures .................................................................................. 16
3.2 Operating Budget by Economic Category ...................................................................................... 17
3.3 Operating Budget by ANDS Sector and Ministry .......................................................................... 19
3.4 Development Budget by Economic Category ................................................................................ 20
3.5 Development Budget by ANDS Sector and Ministry .................................................................... 22
4 FINANCING OF THE CORE BUDGET .......................................................................................... 24
4.1 Public Sector Borrowing Requirement ........................................................................................... 24
4.2 Treasury Single Account ................................................................................................................ 24
5 A closer look at The Impact of the Transition and Transformation Periods on Afghanistan
Macro-Economic Outlook for 2012-25 .................................................................................................... 25
5.1 Recent Macroeconomic Developments .......................................................................................... 25
5.2 The Medium to Long Term Macroeconomic Outlook ................................................................... 25
5.3 The Impacts of the Transition and Transformation ........................................................................ 26
5.4 Conclusion ...................................................................................................................................... 27
6 Tables .................................................................................................................................................... 29
7 Glossary ................................................................................................................................................ 43
1 SUMMARY OF THIRD QUARTER DEVELOPMENTS

Table 1.1 Budget Summary


1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to 1390 Budge t
1389 Y T D or MY R 1390 Y T D a s
Code In millions of Afgha nis Qtr 4 Annua l % GD P Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l % GD P R e ve nue or % of T a rge ts/
Actua l Actua l P re lim P re lim P re lim P re lim P re lim Cha nge % (+/ -) E xpe nditure Budge t
Qtr Qtr Qtr Qtr Qtr T a rge t
OP E R AT IN G BU D GE T
R e ve nue s 37,861.3 134,850.1 18.5 40,812.1 37,473.5 36,587.7 44,885.3 159,758.5 18.3 24,908.5 18.5 160,374.8 -0.4
Domestic Revenues (1) 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1
Operating Grants 15,169.7 54,465.8 7.5 17,361.8 13,630.2 12,441.7 16,975.4 60,409.1 6.9 5,943.3 10.9 66,710.9 -9.4
E xpe nditure s 38,060.0 110,452.8 15.1 23,132.6 35,661.5 38,784.2 51,715.3 149,293.6 17.1 38,840.8 35.2 150,725.7 -1.0
Budge t Ba la nce
Including Grants -198.6 24,397.3 3.3 17,679.5 1,812.0 -2,196.5 -6,830.1 10,464.9 1.2 -13,932.3 -57.1 9,649.1
Excluding Grants -15,368.3 -30,068.5 -4.1 317.7 -11,818.2 -14,638.2 -23,805.5 -49,944.2 -5.7 -19,875.7 66.1 -57,061.9
Fisca l susta ina bility indica tor (% ) (2) 59.6 72.8 0.0 101.4 66.9 -16,048.5 -18,149.0 66.5 0.0 -6.2 -8.6 62.1

D E V E LOP ME N T BU D GE T
Gra nts (3) 5,846.9 25,522.7 3.5 4,531.3 4,991.2 9,232.5 12,856.2 31,611.3 3.6 6,088.5 23.9 70,072.5 -54.9
E xpe nditure s 15,585.2 43,923.8 6.0 5,191.7 11,730.6 15,429.0 20,316.3 52,667.5 6.0 8,743.7 19.9 102,336.5 -48.5
Discretionary Budget 4,826.9 10,138.4 1.4 1,247.8 2,885.6 4,062.3 4,874.3 13,069.9 1.5 2,931.5 28.9 27,141.9 -51.8
Non-discretionary Budget 10,758.3 33,785.4 4.6 3,943.9 8,845.0 11,366.7 15,441.9 39,597.6 4.5 5,812.2 17.2 75,194.6 -47.3
Budge t Ba la nce (3) -9,738.3 -18,401.1 -2.5 -660.4 -6,739.3 -6,196.5 -7,460.0 -21,056.3 -2.4 -2,655.2 14.4 -32,264.0

IN T E GR AT E D BU D GE T
R e ve nue s (3) 43,708.2 160,372.8 22.0 45,343.3 42,464.7 45,820.3 57,741.5 191,369.8 21.9 30,997.0 19.3 230,447.2 -17.0
Domestic Revenues 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1
Grants (3) 21,016.5 79,988.5 11.0 21,893.1 18,621.4 21,674.3 29,831.6 92,020.4 10.5 12,031.9 15.0 136,783.4 -32.7
E xpe nditure s 53,645.1 154,376.6 21.2 28,324.3 47,392.1 54,213.2 72,031.6 201,961.2 23.1 47,584.5 30.8 253,062.2 79.8
Ba la nce s
Excluding Grants -30,953.5 -73,992.3 -10.1 -4,874.0 -23,548.8 -30,067.2 -44,121.7 -102,611.7 -11.7 -28,619.4 38.7 -159,398.4
Including Grants (3) -9,936.9 5,996.2 0.8 17,019.1 -4,927.4 -8,393.0 -14,290.1 -10,591.4 -1.2 -16,587.5 -276.6 -22,615.0
Fina ncing
Balance Including Grants -9,936.9 5,996.2 0.8 17,019.1 -4,927.4 -8,393.0 -14,290.1 -10,591.4 -1.2 -16,587.5 -276.6
Sale of Land and Buildings 12.3 107.6 0.0 22.7 9.2 9.8 17.2 59.0 0.0 -48.6 -45.2
Sale of State Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Le nding/ Borrowing -9,924.6 6,103.7 0.8 17,041.7 -4,918.1 -8,383.1 -14,272.9 -10,532.4 -1.2 -16,636.1 -272.6

Source: FPU using AFMIS data downloaded on the 26 May 2012

1. In the published budget document, Afs 13.2 billion in domestic revenues are allocated to the development budget in 1390. In order to ensure comparability with actuals, all domestic revenues shown under the development
budget in the published budget document have been re-allocated to the operating budget in the above table.
2. Fiscal sustainability is measured as domestic revenues as a percentage of operating budget expenditures
3. Actual figures are not comparable to the development/integrated budget grants or balances shown in budget documentation, as grants/balance in budget documentation also includes loans. Loans are shown as a financing item
in the above table.

budget was in surplus of about Afs10.6 billion till


1.1 Overall fiscal position the end of fourth quarter (see the chart Figure 1.1).
The Core budget deficits including grants were Afs
14.3 billion during the fourth quarter of 1390. The Figure 1.1 Budget balances (Afs billion)
30,000
operating budget deficit was Afs 6.8 billion, while Operating Budget Balance YTD

the development budget balance had a deficit of Afs Devlopment Budget Balance YTD
Core Budget Balance YTD
20,000
7.5 billon.
10,000
The YTD data shows that Operating budget carry
the surplus of around Afs 10.5 billion which is less Q1 1389 Q2 Q3 Q4 Q1 1390 Q2 Q3 Q4
0

than half of (Afs 24.4 billion) when compared to the


-10,000
same period last year.
This was mainly because of the relatively high
-20,000
growth in annual operating expenditures compare to
domestic revenue in 1390. The YTD development -30,000
budget also carry a deficit of Afs 21.1 billion
associated with lack of discretionary funds. However
Integrated

Quarterly Fiscal Bulletin Page |3 Q4 - 1390


partially due to improvement in collection, more
1.2 Domestic Revenues and Grants compliance and increased audits (of non-compliant
Domestic Revenues tax payers) by Mustofiats, LTO and MTO. However,
Total domestic revenues of Afs 27.9 billion (13% of reduction in custom duties is attributed to fall in
GDP) were collected during 4th quarter 1390 imports in some custom offices as well as reduction
compared to Afs 22.7 billion (12.4% GDP) collected in average rate (form 7.23% to 7.10%).
the same period in 1389, which shows an increase of Figure 1.2 Total Domestic Revenues
Afs 5.2 billion or 23%. Where as compared to Targets
quarterly target of Afs 28.1 billion, there was a very Total Domestic 99,349
slight reduction in revenue collection during this
period. Though overall pattern shows rising in the Revenue Actual collections 86,667 93,664
79,176
revenue collection, but performance by individual (Afs million) 71,440
84,297
74,931
category presents some fluctuations for some of the 63,836 65,565
57,465
items during this period. Among these components, 47,294
57,759

for instance, non tax revenue and tax revenue largely 40,564
49,954
42,149
contributed to total increase in this quarter, while 32,838
34,968
revenues from custom duties fell even behind 1389s 15,611
23,450
27,787
20,606
collection. Good performance of non-tax revenue 8,543
13,737
AFMIS data extract 26 May 2012
was attributable to large (one time) receipts by some 6,869

ministries, whereas increase in tax revenue was

Grants Figure 1.3 - Grant revenues


80.0
Total grants receipts for the core budget during 4th Donor Grants (Afs billion) 1389 YTD
70.0 1390 YTD
quarter 1390 were Afs 29.8 billion (13.8% of GDP),
60.4
of which operating grants were about Afs 17.0 60.0
54.5

billion (8% of GDP) and development grants were 50.0

Afs 14.7 billion (6.8% of GDP). The disbursement 40.0


of operating grants increased by Afs 1.8 billion or 31.6
30.0
12% over Afs 15.2 billion disbursed during the same 25.5

quarter 1389. And this increase was due to more 20.0

grants channelled through CSTC-A and LOTFA for 10.0


security spending. Similarly, due to improved
-
development budget spending in Q4 1390, total Operating Grants Development Grants
grants disbursement increased by Afs 8.8 billion or AFMIS data extract 26 May 2012

150% over Afs 5.8 billion that were disbursed the


same period in 1389.

1.3 Expenditures
Total core budget for FY 1390 is Afs 258.0 billion (or about 29% of the projected GDP), which includes an
operating budget of Afs 156.0 billion and a development budget of Afs 102.0 billion.

Quarterly Fiscal Bulletin Page |4 Q4 1390


The core budget expenditures in the fourth quarter of 1390 were Afs 72.0 billion. While comparing YTD 1390s
core budget expenditures of Afs 202 billion with YTD actual of Afs 154.4 billion in1389, it shows a growth rate
by 30.8%. Looking at the components of the core budget (operating and development), the difference is mainly
explained by increased spending on wages and salaries of the teachers, security forces and the fact that both civil
servants and teachers are paid the increase Pay & Grading Salaries in most of the ministries.

Operating Budget

Operating expenditures consists of wages and salaries, goods and services, capital expenditures to conduct day to
day operations of the government. It also includes minor interest payments and other social transfers. It should be
kept in mind that operating expenditures has been increasing in the past couple of years as a result of the increase
in the numbers of the school teachers and soldiers and the rapid implementation of Pay & Grading reforms that
basically pays higher wages to civil servants and teachers as opposed to the old system.

The operating budget for 1390 increased to Afs 156.0 billion from Afs 110.5 billion in 1389. The increased amount
(Afs 45.5 billion or 5.0% of GDP) was allocated for wages and other expenditures such as the increased security
forces (ANA and ANP), higher pension spending and the further implementation of the Pay & Grading reforms of the
Government. The total operating expenditure during the the fourth quarter was Afs 51.7 billion when compared to
Afs 38.1 billion spent over the same period in 1389.

Development Budget
The total original development budget for the year 1390 was Afs 74 billion, which was later increased to Afs
101.2 billion after the inclusion of the supplementary projects from 1389. The discretionary projects consist of
Afs 24.2 billion and Afs 74.3 billion has been allocated to non-discretionary development projects. The total
revenue to finance the development expenditures is Afs 83.3 billion, which includes Afs 13.2 from the domestic
revenues (including Aynak) and Afs 69.9 billion donor grants.

The total development budget expenditures were Afs 20.3 billion or (19% of the total FY Development Budget)
in the fourth quarter 1390. Development expenditures was Afs 4.7 billion or 30% higher compared to Afs 15.6
billion spent the same period in 1389. The YTD development expenditures were Afs 52.7 billion till the end of
4th quarter 1390, around 19% higher compared to the actual amount of Afs 43.9 by end of fiscal year 1389, hence
showing improved execution rate beyond what was committed in Kabul Conference (10% increase in absolute
spending). This indicates that the development budget execution rate was about 30% till the end of fourth quarter
of 1390.

Figure 1.4 Operating Budget Figure 1.5 Development Budget


Budget target Budget targets
Operating Budget 142,948
155,943
Development (including supplementary
budget and carry-forward) 102,337

Expenditure 116,957
129,953
149,294
Budget 85,280
93,808

(Afs Million) 103,962 127,095 76,752


90,967
97,578
113,034
Expenditure 59,696
68,224 Actual expenditure
77,972
85,813 (Afs million) Budget target
51,168 (excluding carry-forward) 52,668
64,976 1389 expenditure
70,786 45,768
42,640
51,981
58,794 36,238
34,112
38,986 49,048
35,503 Actual expenditure 25,584
25,991 32,351 1389 expenditure
17,056 26,412
12,995 23,133 21,933
AFMIS data extract 26 May 2012 8,528 16,922
10,869 11,551
1,642
5 2,647 5,192 7,900 AFMIS data extract 26 May 2012

Quarterly Fiscal Bulletin Page | 5 Q4 - 1390


expenditures in the 4th quarter. Even though, as
1.4 Fiscal sustainability
historically the performance of domestic revenues
In Afghanistans context, fiscal sustainability is
defined as total operating expenditures being fully normally increases in the 4th quarter of fiscal year as
funded by total domestic revenues. Fiscal most to the receipt is collected at the end of the
sustainability has remained as one of the key year.
objectives under the Government and IMFs
Figure 1.6 Fiscal sustainability: Domestic revenues as a
proposed new economic program, the Extended percentage of Operating Expenditures
Credit Facility.
120%

During the fourth quarter 1390, total domestic 100%


revenue were Afs 27.9 billion, while total operating Quarter Year to date
expenditures were Afs 72.0 billion. In other words, 80%

only 38% of our operating expenditures in the 4th


60%
quarter of 1390 were financed using domestic
revenues. While comparing YTD Q4 1390 with 40%
YTD Q4 1389, fiscal sustainability indicator has
slightly fall down from 72.0% to around 66.0%. This 20%

shows that increase in the collection of domestic


0%
revenues were blunte than operating budget Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
1388 1389 1390

Quarterly Fiscal Bulletin Page | 6 Q4 - 1390


2 CORE BUDGET REVENUES

Table 2.1 1390 Q4 revenues


1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to Y T D T a rge t %
Qtr 4 Annua l % GD P Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l % GD P 1389 Y T D 1390 T a rge t - Annua l
Code In millions of Afghanis
Actua l Actua l P re lim P re lim P re lim P re lim P re lim Qtr 4 Actua l T a rge t
Qtr YT D Qtr Qtr Qtr Qtr YT D Cha nge % (+/ -) YT D % (+/ -)
COR E BU D GE T
1 R E V E N U E S including gra nts (1) 43,708.2 160,372.8 22.0 45,343.3 42,464.7 45,820.3 57,741.5 191,369.8 21.9 30,997.0 19.3
1-19 R E V E N U E S e xcluding gra nts 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1

D OME S T IC R E V E N U E S (2) (3) 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1
11 T a x R e ve nue s 11,141.9 38,697.6 5.3 9,377.8 10,540.4 11,891.4 13,025.5 44,835.1 5.1 6,137.5 15.9 46,194.5 -2.9 97.1
111 Fixed Taxes 2,353.1 9,080.9 1.2 2,296.1 2,503.8 2,534.0 2,710.8 10,044.7 1.1 963.8 10.6 12,314.6 -18.4 81.6
112 Income Taxes 3,134.7 10,293.8 1.4 2,844.3 2,577.4 3,460.0 3,675.5 12,557.2 1.4 2,263.3 22.0 11,878.2 5.7 105.7
113 Property Taxes 82.2 245.4 0.0 103.2 86.2 80.9 103.0 373.3 0.0 127.9 52.1 329.8 13.2 113.2
114 Sales Taxes 4,712.0 16,302.5 2.2 3,609.3 4,583.8 4,849.6 5,563.0 18,605.6 2.1 2,303.1 14.1 18,996.0 -2.1 97.9
116 Other Taxes 653.2 2,152.2 0.3 388.4 634.0 853.9 833.0 2,709.3 0.3 557.1 25.9 1,962.0 38.1 138.1
117 Tax Penalties and Fines 206.6 622.7 0.1 136.5 155.4 113.0 140.1 545.0 0.1 -77.7 -12.5 713.8 -23.6 76.4
12 Customs D uty, Import T a xe s 7,116.7 27,623.2 3.8 7,849.5 8,058.1 7,769.5 6,869.3 30,546.4 3.5 2,923.2 10.6 32,542.6 -6.1 93.9
13 N on T a x R e ve nue 3,437.4 11,521.8 1.6 5,721.4 4,338.5 3,542.4 6,548.5 20,150.9 2.3 8,629.1 74.9 12,144.3 65.9 165.9
131 Income from Capital Property 57.4 281.1 0.0 2,480.4 68.2 115.3 111.7 2,775.7 0.3 2,494.6 887.5 370.9 648.3 748.3
132 Sales of Goods and Services 1,477.5 4,506.4 0.6 1,266.3 1,165.2 1,226.4 3,715.1 7,373.0 0.8 2,866.6 63.6 4,150.4 77.6 177.6
133 Administrative Fees 1,758.0 6,354.5 0.9 1,729.5 2,881.3 2,012.4 2,261.5 8,884.7 1.0 2,530.2 39.8 7,226.6 22.9 122.9
134 Royalties 17.1 40.4 0.0 41.7 67.3 25.2 145.3 279.5 0.0 239.2 592.4 123.4 126.5 226.5
135 Non Tax Fines and Penalties 127.4 339.3 0.0 191.2 128.2 121.9 229.9 671.2 0.1 331.9 97.8 273.0 145.8 245.8
136 Extractive Industry 0.0 0.0 0.0 Extractive
12.3 Industry
28.2 41.2 85.0 166.7 0.0 136 166.7 N/A Extractive
0.0 Industry
0.0 122.6
14 Misce lla ne ous R e ve nue 317.0 733.6 0.1 -17.3 217.0 189.3 442.6 831.7 0.1 98.1 13.4 1,169.3 -28.9 71.1
17 S ocia l Contributions 678.7 1,808.1 0.2 518.9 689.2 753.4 1,023.9 2,985.4 0.3 1,177.2 65.1 1,613.2 85.1 185.1

GR AN T S (1) 21,016.5 79,988.5 11.0 21,893.1 18,621.4 21,674.3 29,831.6 92,020.4 10.5 12,031.9 15.0
191 Foreign Governments 16,663.1 59,346.3 8.1 17,733.6 14,296.6 13,712.8 21,390.0 67,132.8 7.7 7,786.5 13.1
192 International Organisation 3,981.4 19,954.2 2.7 4,159.5 4,182.1 7,906.6 8,424.7 24,672.9 2.8 4,718.7 23.6
193 Other Government Units 372.1 688.0 0.1 0.0 142.8 54.9 17.0 214.6 0.0 -473.3 -68.8

T OT AL OP E R AT IN G BU D GE T R E V E N U E 37,861.3 134,850.1 18.5 40,812.1 37,473.5 36,587.7 44,885.3 159,758.5 18.3 24,908.5 18.5 99.6
Domestic Revenues 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1
as percentage of total 59.9 59.6 57.5 63.6 66.0 62.2 62.2 76.1
External Grant Support 15,169.7 54,465.8 7.5 17,361.8 13,630.2 12,441.7 16,975.4 60,409.1 6.9 5,943.3 10.9 90.6
as percentage of total 40.1 40.4 42.5 36.4 34.0 37.8 37.8 23.9
Source: FPU using AFMIS data downloaded on the 26 May 2012

1. Actual figures are not comparable to the development/ integrated budget grants or balances shown in budget documentation, as grants/ balance in budget documentation also includes loans. Loans are shown as a financing item in above table.
2. Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under financing.
3. In the published budget document, Afs 13.2 billion in domestic revenues are allocated to the development budget in 1390. In order to ensure comparability with actuals, all domestic revenues shown under the development budget in the published budget
document have been re-allocated to the operating budget in the above table.

Quarterly Fiscal Bulletin Page | 7 Q4 - 1390


2.1 Domestic Revenues
collected compared to Afs 80.4 billion (11% of
Total budgeted revenue target for fiscal year 1390 is GDP) during the same period 1389, which shows an
Afs 93.7 billion, which is 17% higher than the actual increase of around Afs 19 billion (or 23.6%). Most
revenue collections of Afs 80.4 billion in 1390. The of the increase during the 4th quarter was
composition of revenue items in 1390 is the same as contributed by various components within broad
1389; however, for 1390 there is addition of new categories in, non tax revenues, tax revenues, social
minor code (136 Extractive Industries) into non-tax contribution that will be further described in their
revenue for revenue for mining sector. respective sections.
The quarterly breakdown of the total revenue target
Figure 2.1 Domestic Revenues (1390 vs 1389 YTD)
is based on the quarterly distribution of actual 50.0
domestic revenues over recent years. It is assumed 45.0
44.8
46.2
Domestic Revenue (Afs billion)
1389 YTD
that 22% of annual revenues will be collected in Q1, 40.0 38.7
1390 YTD
23% in Q2, 25% in Q3 and 30% in Q4. This means 35.0
30.5
32.5 1390 YTD Target
that the 1390 fourth quarter target of total revenues 30.0 27.6

of Afs 28.1 billion accounts for 30% of the annual 25.0


20.2
20.0
revenue target.
15.0 12.1
11.5
Total domestic revenues of Afs 27.9 billion (13% of 10.0

GDP) were collected during the 4th quarter 1390. 5.0 2.5
3.8 2.8

This shows an increase of Afs 5.2 billion (or 23%) -


Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions
over Afs 22.7 billion (12.4% of GDP) collected the Taxes and Miscellaneous

same period in 1389. On year to date, total domestic


AFMIS data extract 26 May 2012
revenues of Afs 99.3 billion (11.4% of GDP) were

2.2 Provincial Distribution of Revenues


Table 2.2 shows revenue collections by category based on location classification (Provinces and Line Ministries).
Both Central Ministries and Provinces almost equally contributed to the total revenue increase between YTD Q4
1389 and YTD Q4 1390. The central ministries collected Afs 40.4 billion till the end of 4th quarter 1390 that
shows an increase of Afs 10.1 billion (or 33%) over Afs 30.4 billion collected during the same time in 1390.
Some of these increases were due to receipts by certain ministries such as Ministry of Mine and Ministry of
Communication. The total revenues collected by Total Provinces were Afs 58.9 billion which shows an increase
of Afs 8.9 billion (or18%) over Afs 50 billion collected in YTD 1389.

Quarterly Fiscal Bulletin Page | 8 Q4 - 1390


Table 2.2 1390 Provincial Revenues
T ota l R e ve nue s T a xa tion R e ve nue s Customs D utie s N on T a x R e ve nue s Othe r R e ve nue s
1389 1390 % 1389 1390 1389 1390 1389 1390 1389 1390
In millions of Afgha nis Qtr 4 Qtr 4 Incre a se Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4
Actua l Pre lim Actua l Pre lim Actua l Pre lim Actua l Pre lim Actua l Pre lim
YT D YT D YT D YT D YT D YT D YT D YT D YT D YT D
T OT AL R EVEN U E 80,384.3 99,349.4 23.6 38,697.6 44,835.1 27,623.2 30,546.4 11,521.8 20,150.9 2,541.7 3,817.1
T ota l Province s 49,998.0 58,902.0 17.8 18,430.6 21,047.2 25,401.2 28,716.1 4,688.9 6,688.9 1,477.3 2,449.9
Nangarhar 11,137.5 9,760.9 -12.4 4,076.6 3,605.6 6,490.7 5,325.1 475.3 647.8 95.0 182.4
Balkh 9,138.5 9,404.4 2.9 3,018.1 3,305.9 5,318.0 5,120.4 644.2 696.4 158.2 281.8
Kandahar 3,383.9 3,734.4 10.4 1,476.9 1,265.6 1,423.3 1,745.2 393.6 596.5 90.0 127.2
Herat 14,820.5 19,066.0 28.6 5,181.4 6,487.5 8,291.1 10,681.6 1,216.8 1,653.3 131.1 243.6
Nimroz 3,774.0 3,884.2 2.9 1,368.3 1,523.6 2,046.9 2,011.9 346.3 330.6 12.5 18.2
Other Provinces 7,743.6 13,052.1 68.6 3,309.3 4,858.9 1,831.1 3,832.1 1,612.7 2,764.4 990.6 1,596.7
Ce ntra l Ministrie s 30,386.3 40,447.4 33.1 20,267.0 23,787.9 2,222.0 1,830.3 6,832.8 13,462.0 1,064.4 1,367.2
Source: FPU using AFMIS data downloaded on the 26 May 2012

Table 2.2 shows revenue collections by category based on location classification (Provinces and Line Ministries).
Taxation Category: All provinces collected Afs 21 billion of total tax revenues during YTD Q4 1390,
compared to Afs 18.4 billion (an increase by 14%) during the same period in 1389. However, all other
provinces also increased their contribution from Afs 3.3 billion in YTD Q4 1389 to Afs 4.9 billion in YTD
Q4 1390, which shows an increase by 47%. Total tax collection by all central ministries were Afs 23.8
billion, a 17% increase over Afs 20.3 billion collected during YTD Q4 1389.
Non-Tax: This category highly contributed to the total revenue increase in YTD 1390. The central ministries
collected largest portion, Afs 13.5 billion compared to Afs 6.8 billion, an increase by Afs 6.6 billion (or 97).
Receipts from Aynak premium and 3G license that were collected by Ministry of Mines and Ministry of
Communication were main reason for such high increase. However, collection by provinces also increased
from Afs 4.7 billion to Afs 6.7 billion between 1389 and 1390.
Custom Duties Category: Despite lower performance by some of the custom offices, total provinces
collected Afs 28.7 billion, an increase of Afs 3.3 billion (or 13%) over Afs 25.4 billion collected the same
period in 1389. Most of the increases in revenues were by Herat custom offices and also other provinces.

2.3 Tax revenues Figure 2.2 - Tax revenues, Afs billion


Targets 46,194
Tax revenues major components include as fixed Taxation Revenue 41,575
taxes, income taxes, property taxes, sales taxes and (Afs million)
44,835
36,956 39,727
tax penalties and fines. Total collected tax revenues
31,810 36,004
in Q4 1390 stood at Afs 13 billion or (6% of GDP), 32,336
28,188
which was Afs 1.9 billion (or 17%) higher than Afs 25,396
28,487 Actual collections
11.1 billion (6% of GDP) collected the same period 19,918
24,637
20,788
in 1390. While, year to date collection by end of Q4 16,919
17,246
was Afs 44.8 billion or (5.2% of GDP), compared to 13,668
13,704
9,378
Afs 38.7 billion (5.3% of GDP) in YTD Q4 1389. 6,096 10,163
However, as compared to its YTD target of Afs 46.2 3,193 6,775
3,388 AFMIS data extract 26 May 2012
billion, it shows a slight decline 2.9%.

The main tax categories include as:

Quarterly Fiscal Bulletin Page | 9 Q4 - 1390


Sales taxes: This category collected Afs 5.6 billion during 4th quarter 1390, which was Afs 851 million (or 18%)
higher over Afs 4.7 billion collected the same time in 1389. The main contributors of sales taxes, in Q4 1390,
were from 2% BRT (Receipts Private Entities) which collected Afs 661 million (38%), and 2% BRT on Imports
collected Afs 226 million of additional sales tax revenues in Q4 1390 (as was shown by table below).
Income taxes: Total income tax collections were Afs 3.7 billion in Q4 1390 that shows an increase of Afs 541
million over Afs 3.1 billion collected the same period in 1389. The increase in income tax was due to rise of
Employees Salaries and Wages which collected Afs 713 million of additional income taxes during Q4 1390.
Fixed taxes: Total fixed taxes of Afs 2.7 billion were collected in Q4 1390, which shows an increase of Afs 358
million or (15%) over Afs 2.4 billion the same period in 1389, of which Imports by Licensed Business
contributed Afs 190 million to additional fixed taxes during Q4 1390.

Major increases in specific tax revenues


1389 1390
Difference
Main Components of Tax Revenues 4th Quarter 4th Quarter % Increase
All Values in million Afghanis
Imports by Licensed Business (Fixed Taxes) 1,756 1,946 190 10.8%
Employees Salaries & Wages (Income Taxes) 1,536 2,249 713 46.4%
2% BRT on Imports (Sales Taxes) 1,791 2,016 226 12.6%
BRT on Services 10 % (Sales Taxes) 1,154 1,128 (26) -2.3%
Receipts Pvt Entities 2% BRT (Sales Taxes) 1,753 2,415 661 37.7%

2.4 Customs duties and import taxes


Around 50 percent of the total domestic revenues come from the imports of which custom duties makes about 35
% of the total budgeted revenues for 1390. Total custom duties of Afs 6.9 billion 3.2% of GDP) were collected
during Q4 1390, which shows a 3% reduction compared to Afs 7.1 billion (3.9% of GDP) collected during the
same period 1389. Total YTD customs collections were Afs 30.4 billion (3.5% of GDP), compared to Afs 27.6
billion (3.8% of GDP) collected during the same time in 1389. However, both quarterly and YTD duties
collections fell behind their respective targets respectively.

Below are the details of 5 major custom offices that collect about 87% of the total custom duties and import taxes
during 4th quarter 1390.

Herat customs office: This custom office collected Afs 2.5 billion in the 4th quarter 1390 that shows an
increase of Afs 255 million (or 11%) over Afs 2.2 billion collected during the same period 1389. However,
compared to its ambitiously set quarterly target it shows reduction.
Nangarhar customs office: Total custom duties of around Afs 1.0 billion were collected compared to Afs
1.9 billion collected the same period in 1389, a 45% reduction in duties. The main reason for duties reduction
in Nangarhar custom office was mainly attributed to decline in imported goods due to transit problem in
Karachi Pakistan.
Balkh customs office: As compared to 3rd quarter 1390, Balkh customs improved its custom duties
collection which collected Afs 1.4 billion, an increase of Afs 342 million or (33%) over around Afs 1.0
billion collected the same time in 1389.
Quarterly Fiscal Bulletin Page | 10 Q4 - 1390
Kandahar customs office: This custom office collected Afs 266 million, a reduction of Afs 88 million or
(25%) of Afs 354 million collected the same period in 1389. The total also shows reduction against quarterly
target. However, its YTD collection of Afs 1.7 billion shows an increase of Afs 322 million over Afs 1.4
billion collected the same period in 1389.
Nimroz customs office: Total custom duties of Afs 566 million were collected in 4th quarter 1390 that shows
a 12% increase over Q4 1389 collected amount of Afs 506. But this shows reduction against its quarterly
target.
The reasons for lower performance in some of the above custom offices are reduction in the volume of
imports in some custom offices such as Nangarhar and Kandahar (because of the transit issues in Pakistan)
and also average duty rate.

Figure 2.3 Custom duties Figure 2.4 - Customs revenues in 'top 5' provinces, Q4
Targets 32,543
Customs Revenue 29,288
30,546 Balkh; 1376.6m
collected, 1688.8m
(Afs million) 25,885 28,134 target (82%)
23,677
26,034
21,297
Herat; 2496.7m
22,780
19,137 collected,
Actual collections
20,068 3684.9m target
15,908 Nangarhar;
17,356 (68%) 1033m collected,
13,641
10,901
14,644 2185.9m target
12,149 Nimroz; 566m (47%)
7,850 Kandahar; 266m
9,654 collected,
4,826
689.8m target collected, 648m
7,159
target (41%)
2,150 4,773 (82%)
AFMIS data extract 26 May 2012 AFMIS data extract 26 May 2012
2,386

2.5 Non-tax revenues


Revenue from Non-taxes includes Income from Capital Property, Sales of Goods and Services, Administrative
Fees, Royalties and Non-tax Penalties and Fines.
Total non-tax revenues of Afs 6.5 billion (3.0% of GDP) were collected in 4th quarter 1390 compared to Afs 3.4
billion (2% of GDP) the same period in 1389, which shows almost double the increase in the total collected
amount. For YTD Q4 1390, total non-tax revenues were Afs 20.2 billion (2.3% of GDP), this was higher (almost
double) than Afs 11.5 billion (1.6% of GDP) collected the same period in 1389, as well as it shows 166%
increase over YTD target of Afs 12.1 billion for 1390.The major components of the non tax revenues include as:

Sales of Goods and Services was the single largest contributor that collected Afs 3.7 billion in Q4 1390,
which shows an increase of Afs 2.2 billion or (151%) over Afs 1.5 billion collected the same period in 1389.
Only of its major component, Mobile Telephone Service received Afs 2.6 billion from the sale of 3G License
to etisalat Mobile Company during the 4th quarter.

Administrative fees was another main contributor that collected Afs 2.3 billion in Q4 1390. This shows an
increase of Afs 504 million or (29%) over Afs 1.8 billion collected during the same time in 1389. For this
category, the main contributors include as Passport Revenues collected Afs 180 million, Over flight
Revenues Afs 109 million, Registration Motor Vehicles Afs 142 million and Fuel Fees for Roads (which
was implemented in last quarter 1390) collected Afs 132 million of the additional revenues in Q4 1390.

Quarterly Fiscal Bulletin Page | 11 Q4 - 1390


Figure 2.5 Non-tax revenues, Afs millions Figure 2.6 Social Contribution receipts, Afs millions

Non-tax Revenue Actual collections Social Security Actual collections


2,985
(Afs million) 20,151
Revenue 2,475

16,000 (Afs million) 2,176


14,776
Targets 1,961
13,602
12,376 12,144 Targets
10,930 1,747
11,344 9,715
10,060 1,448 1,613
8,501 1,452
8,830 1,208
7,489 1,291
7,481 6,477 997 1,129
5,721 5,465 995
4,534 738 860
4,445 3,603 519
3,255 726
2,672 602
1,781 271 479
891 118 355 AFMIS data extract 26 May 2012
AFMIS data extract 26 May 2012 12 237

2.6 Social Contributions


Social contributions include government employee contributions for retirement and pension purposes to fund the
well being of retired employees in the future. Total social contribution which was mainly made up of
Governments employees retirement contribution collected around Afs 1.0 billion (0.5% of GDP) in the 4th
quarter 1390 compared to Afs 679 million (0.4% of GDP) the same period in 1389, overall an increase by 51%.
Social contribution also shows great increase (112%) against its quarterly target. All these increases were due to
civil servant pay and grading retirement contribution which was brought about by increase in the salaries and
wages (implementation of pay and grading reforms).

Quarterly Fiscal Bulletin Page | 12 Q4 - 1390


2.7 Domestic Revenues by Collection Agency
Table 2.3 1390 Revenues by Collection Agency
T ota l R e ve nue s T a xa tion R e ve nue s Customs D utie s N on T a x R e ve nue s Othe r R e ve nue s
1389 1390 % 1389 1390 1389 1390 1389 1390 1389 1390
In millions of Afgha nis Qtr 4 Qtr 4 Incre a se Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4
Actua l P re lim Actua l P re lim Actua l P re lim Actua l P re lim Actua l P re lim
YT D YT D YT D YT D YT D YT D YT D YT D YT D YT D
11 T OT AL R E V E N U E 80,384.3 99,349.4 23.6 38,697.6 44,835.1 27,623.2 30,546.4 11,521.8 20,150.9 2,541.7 3,817.1

Ministry of Fina nce 69,220.0 76,170.4 10.0 37,284.1 39,269.3 27,585.1 30,509.9 2,883.8 4,208.1 1,467.0 2,183.1
Mustofiats (1) 6,344.0 9,307.4 46.7 3,340.7 4,201.2 0.0 0.0 1,655.8 2,958.4 1,347.5 2,147.7
Customs (1) 44,211.6 43,976.6 -0.5 15,548.7 12,388.9 27,585.1 30,509.9 1,061.8 1,052.2 16.1 25.6
Large Taxpayer Office (LTO) 12,727.6 14,940.1 17.4 12,689.5 14,925.3 0.0 0.0 34.9 12.5 3.1 2.3
Medium Taxpayer Office 5,771.1 7,788.7 35.0 5,704.5 7,753.9 0.0 0.0 66.5 34.7 0.1 -0.0
Small Taxpayer Office 0.6 0.0 -100.0 0.6 0.0 0.0 0.0 0.0 0.0 -0.0 0.0
Other Ministry of Finance 165.1 157.7 -4.5 0.0 0.0 0.0 0.0 64.9 150.3 100.3 7.4

Total taxation collections by ARD (2) 23,148.8 32,446.2


Total LTO collections as % of total taxation collections by ARD 55.0 46.0

Othe r Ministrie s 11,164.2 23,179.0 107.6 1,413.4 5,565.7 38.1 36.5 8,637.9 15,942.8 1,074.7 1,634.0
Ministry of Transport and Aviation 3,395.9 3,948.7 16.3 2.1 0.0 0.0 0.0 3,393.8 3,948.3 0.0 0.4
Ministry of Interior 2,815.1 3,936.4 39.8 1,395.0 1,340.1 0.0 0.0 1,405.9 2,586.3 14.1 10.0
Ministry of Communication 1,736.1 4,087.7 135.5 0.0 0.1 0.0 0.0 1,736.1 4,087.6 0.0 0.0
Ministry of Foreign Affairs 715.2 671.9 -6.1 0.0 0.0 0.0 0.0 712.9 670.6 2.3 1.3
Ministry of Martyrs, Disabled and Social Affairs1,019.8 1,089.4 6.8 0.0 0.0 0.0 0.0 162.8 152.1 857.0 937.3
Other Budgetary Units 1,482.2 9,444.9 537.2 16.4 4,225.6 38.1 36.5 1,226.5 4,497.8 201.2 685.0
Source: FPU using AFMIS data downloaded on the 26 May 2012

(1) All revenue collections for Object codes 11106,11107,11109,11110,11404,12000-12007,13331,13348 have been reallocated to the Customs office given these revenues are collected at the border, however in AFMIS these
revenues are sometimes allocated under Mustofiats.
(2) Afghanistan Revenue Department taxation revenues (ARD) are measured as total taxation revenues minus Customs Office taxation revenues

Table 2.3 above, shows what revenue agencies that were responsible for the changes in revenue collections
between YTD Q4 of 1389 and YTD Q4 of 1390. Between these two periods, the total additional revenue were
about Afs 19 billion or (23.6%) which were mainly collected by the following collecting agencies:

The category Other Ministries collected Afs 12 billion of additional revenues which include key
ministries such as the Ministry of Interior contributed Afs 1.1billion (40%), the Ministry of
Communication contributed Afs 2.4 billion or (136%) and the Ministry of Mines collected Afs 2.4
billion of additional revenues during this period.
In the Ministry of Finance category, the Mustofiats collected around Afs 3 billion of the additional
revenues during this period. However, the main collecting agency, Custom offices did not perform well
and shows a small reduction compared to previous year actual amount. The additional revenues only
include Afs 2.9 billion form custom duties.
Both the Larger Taxpayer Offices (LTO) and Medium Taxpayer Offices (MTO), almost equal
contribution, collected around Afs 2.2 billion of the additional revenues respectively during this period.

2.8 Grants
Donor grants which makes up an essential part of the National Budget as they finance over nearly 40% of the
operating budget expenditures, especially security related expenditures and almost the entire development budget
with a small proportion being financed using concessional loans and part of the domestic revenues.
Total grants receipts to the Core Budget were Afs 29.8 billion (13.6% of Q4 GDP) during the 4th quarter
compared to Afs 21.0 billion (11.5% of Q4 GDP) disbursed the same period in 1389. This shows a rise of Afs 8.8
billion or (42%) to the total grants disbursements. Most of the increases in grants receipts come in development
budget that will be described in their respective sections.
Quarterly Fiscal Bulletin Page | 13 Q4 - 1390
Operating Grants
The total operating grants disbursed during 4th quarter 1390, were around Afs 17 billion (8% of Q4 GDP),
With an increase of Afs 1.8 billion or (12%) over Afs 15.2 billion (8.3% of Q3 GDP) that were disbursed the
same period in 1389. Only grants received through LOTFA and CSTC-A were increased by Afs 1.5 billion and
Afs 2.0 billion over Afs 5.4 billion and Afs 3.2 billion that were disbursed during the same period in 1389
respectively. In contrast, the grants received through ARTF decreased from Afs 5.5 billion in Q4 1389 to Afs 4.8
billion in Q4 1390.

Figure 2.7 - Operating grant revenues, Afs billions Table 2.4 - Operating grants, Afs millions
1389 1389 1389 1390 1390 1390 1390
1390 grants receipts
Total Operating All Values are in Million Afs Qtr 4
Qtr
Qtr 4
YTD
% of Total Qtr 3
Qtr
Qtr 4
Qtr
Qtr 4
YTD
% of Total

Afghanistan Reconstruction Trust


Grants Revenue 58,157
60,409 10001
Fund (ARTF)
5,451 15,445 28% 100 4,829 6,047 10%

49,206 10002 Law & Order Trust Fund (LOTFA) 5,428 24,404 45% 6,171 6,893 25,075 42%
(Afs million) 54,466
43,434 39,323 50,754 Combined Security Transitional
43,332 10004 3,238 13,507 25% 6,169 5,214 24,980 41%
39,296 Command Afghanistan (CSTC-A) MoD
40,391 36,769
30,992 1389 grant receipts 10005
Combined Security Transitional
1,007 1,007 2% 0 0 4,203 7%
29,559 31,333 Command Afghanistan (CSTC-A) MoI
17,381 26,562
AFMIS data extract 26 May 2012
17,362
14,163 19,898
6,806 11,326 11,528
11,279
3,339 AFMIS data extract 26 May 2012

Development Grants
Total development grants disbursed were Afs 14.7 billion (6.7% of Q4 GDP) for the 4th quarter compared to Afs
5.8 billion (3.2% of Q4 GDP) the same period in 1389, an increase of Afs 8.8 billion or (151%) in the
development grants disbursement during this period. This implies that the development budget spending highly
increased during this quarter as a result YTD execution rate reached above 50%. Amongst the largest grant
recipient projects, the Road Network Dev Investment Program Project 2 which was funded by Asian
Development Bank, disbursed around Afs 2.6 billion in the 4th quarter 1390. The second recipient was MOPH
Partnership Contracts for Health Services Program that was funded by the US and USAID, disbursed Afs
1.3 billion. The other recipient was National Emergency Rural Access Project, funded by ARTF, and spent
Afs 1.1 billion during this period.

Quarterly Fiscal Bulletin Page | 14 Q4 - 1390


Figure 2.8 - Development grant revenues, Afs billions Table 2.5 - 10 largest development grant receipts in Q4, Afs
million
Total Development 1390 grants receipts
31,611 0244-Road Network Dev Investment
Program Project 2
Asian Development Bank 2,631
28,153 MOPH Partnership Contracts For
Grants Revenue 21,837
Health Services Program ( SOAG 306-
07-00 Il#7 )
US & USAID 1,260
25,523
(Afs million) TF095297- National Emergency Rural
19,676 22,850 ARTF 1,095
Access Project
16,997 20,569
TF098459-AF Third Emergency
18,755 ARTF 947
14,947 National Solidarity Project
12,787 15,677 1389 grant receipts 93962-Second Education Quality
ARTF 846
Imporvement Project
12,932
8,856 0025-AFG Road Network Development
Asian Development Bank 671
6,270 9,522 Program 2
H5680-2nd Customs Reform and Trad
4,275 7,012 World Bank - Others 488
3,338 5,836 Facilitation
1,948 4,531 H6360 Additional Financing for
AFMIS data extract 26 May 2012
347 2,877 National Emergency Rural Access World Bank - Others 366
Project
0135-Road Network Development
Asian Development Bank 349
Investment Program Project 1
H603-Third National Solidarity Project World Bank - Others 281
AFMIS data extract 26 May 2012

Quarterly Fiscal Bulletin Page | 15 Q4 - 1390


3 CORE BUDGET EXPENDITURES

Table 3.1 1390 Q4 expenditures


1389 1389 1389 1390 1390 1390 1390 Compa rison to Budge t 1390 Compa rison to
Qtr 4 Annua l % GD P Qtr 3 Qtr 4 Annua l % GD P R e vise d Curre nt Alloca te d % 1389 YT D
Code In millions of Afghanis
Actua l Actua l Pre lim Pre lim Pre lim Budge t Budge t (4) Alloca te d %
Qtr Qtr Qtr Budge t Cha nge Incre a se
2 T OT AL GR OSS EXPEN D IT U R ES 53,645.1 154,376.6 21.2 54,213.2 72,031.6 201,961.2 23.1 258,318.0 258,318.0 78.2 47,584.5 30.8
Operating Budget 38,060.0 110,452.8 15.1 38,784.2 51,715.3 149,293.6 17.1 155,943.1 155,943.1 95.7 38,840.8 35.2
Development Budget 15,585.2 43,923.8 6.0 15,429.0 20,316.3 52,667.5 6.0 102,374.9 102,374.9 51.4 8,743.7 19.9
Discretionary Budget 4,826.9 10,138.4 1.4 4,062.3 4,874.3 13,069.9 1.5 27,141.9 27,141.9 48.2 2,931.5 28.9
Non-discretionary Budget 10,758.3 33,785.4 4.6 11,366.7 15,441.9 39,597.6 4.5 75,232.9 75,232.9 52.6 5,812.2 17.2
2* T OT AL N ET EXPEN D IT U R ES (2) 53,632.8 154,269.1 21.1 54,203.4 72,014.4 201,902.2 23.1 N/A 47,633.2 30.9

2-25 R ECU R R EN T EXPEN D IT U R ES 42,163.9 125,090.1 17.1 43,717.6 59,362.9 167,511.1 19.2 N/A 197,627.6 84.8 42,421.0 33.9
21 Compe nsa tion of Employe e s 28,141.1 86,474.0 11.8 28,490.3 35,124.4 111,698.6 12.8 109,884.0 114,553.0 97.5 25,224.6 29.2
Operating Budget 28,141.1 86,474.0 11.8 28,490.3 35,124.4 111,698.6 12.8 109,884.0 114,553.0 97.5 25,224.6 29.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
22 U se of Goods a nd Se rvice s 13,297.8 32,968.7 4.5 13,188.6 20,672.8 46,764.7 5.3 N/A 68,120.7 68.6 13,796.0 41.8
Operating Budget 8,204.4 17,158.5 2.4 7,672.4 11,445.1 25,855.5 3.0 22,960.3 28,113.6 92.0 8,697.0 50.7
Development Budget 5,093.4 15,810.2 2.2 5,516.2 9,227.6 20,909.2 2.4 N/A 40,007.1 52.3 5,099.0 32.3
23 Inte re st (1) 7.3 79.5 0.0 39.7 7.5 92.0 0.0 350.0 350.0 26.3 12.5 15.7
Operating Budget 7.3 79.5 0.0 39.7 7.5 92.0 0.0 350.0 350.0 26.3 12.5 15.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
24 Subsidie s a nd T ra nsfe rs 717.7 5,567.9 0.8 1,999.0 3,558.2 8,955.8 1.0 14,604.0 14,604.0 61.3 3,388.0 60.8
Operating Budget 717.7 5,151.6 0.7 1,999.0 3,558.2 8,955.8 1.0 0.0 14,604.0 61.3 3,804.3 73.8
Development Budget 0.0 416.3 0.1 0.0 0.0 0.0 0.0 0.0 0.0 N/A -416.3 -100.0

25 ACQU ISIT ION OF ASSET S


25 Gross Acquisition of N onfina ncia l Asse ts 11,481.2 29,286.5 4.0 10,495.6 12,668.7 34,450.1 3.9 N/A 64,449.0 53.5 5,163.6 17.6
Operating Budget 989.5 1,589.2 0.2 582.8 1,580.1 2,691.7 0.3 2,927.4 3,734.5 72.1 1,102.5 69.4
Development Budget 10,491.7 27,697.3 3.8 9,912.8 11,088.6 31,758.4 3.6 N/A 60,714.5 52.3 4,061.1 14.7
25* N e t Acquisition of N onfina ncia l Asse ts (2) 11,468.9 29,178.9 4.0 10,485.8 12,651.6 34,391.1 3.9 N/A 5,212.2 17.9
Operating Budget 977.1 1,481.6 0.2 573.0 1,563.0 2,632.8 0.3 N/A 1,151.2 77.7
Development Budget 10,491.7 27,697.3 3.8 9,912.8 11,088.6 31,758.4 3.6 N/A 4,061.1 14.7
Source: FPU using AFMIS data downloaded on the 26 May 2012

1/ Interest Only. Does not include loan principal payments


2/ Proceeds from sale of fixed assets are netted off from the total
3/ Budget and MYR figures of core budget are not available for goods and services (code 21) and capital (code 25) as the published development budget is not broken down into these categories.
4/ Total allocated budget is the same as the 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).

3.1 Overview of Core Budget and Expenditures


Core budget is the government allocated fund reforms of Pay and Grading and also the introduction
(spending) for that year which is channelled through of the new pension scheme.
the governments treasury single account. Total core .
budget is Afs 258 billion in 1390 or almost 29.5
Figure 3.1 Total Expenditues by Economic category
percent of GDP, of which Afs 156.0 billion will be (1389 and 1390 YTD)
spent for the operating activities and the remaining 140.0
Afs 102.0 billion is to be paid for development Expenditure by economic category (Afs billion)
120.0 111.7 116.1
activities. Compare this with 1389 actual spending of 1389 YTD
Afs 154.4 billion; the allocated funds this year are 100.0 1390 YTD
86.5
over 67 percent or (Afs 104 billion) higher. 80.0
1390 Budget

Preliminary analysis shows that YTD total 60.0


60.8

expenditure has increased in fourth quarter of 1390 to 39.9


40.0
Afs 202 billion by about 23.1 percent of GDP higher 25.9 27.8 27.7
31.8
20.9
compare to 1389 YTD actual expenditures of Afs 20.0 17.2 15.8 15.0
9.0
154.4 billion. Total spending was Afs 72.0 billion in 1.6 2.7 3.2
5.6
-
4th quarter 1390 of which 51.7 billion was spent on Wages Goods and Goods and Nonfinancial Nonfinancial Social
services services Assets Assets transfers and
the operating side and 20.3 billion for development (operating) (development) (operating) (development) Interest

purposes. The main reason for this increase was due AFMIS data extract 26 May 2012
to the growth in the number of ANA and ANP, and
from the implementation of public administrative

Quarterly Fiscal Bulletin Page | 16 Q4 - 1390


3.2 Operating Budget by Economic Category
The Operating budget is classified to comprise of five major Economic Categories of Wages and Salaries, Goods
and Services, Subsidies and Transfers, Interest and Capital expenditures of the operating nature. In 1390 budget,
Wages and Salaries are almost 73 percent of the total operating budget followed by Goods and Services 15
percent of the total allocated budget and the third largest portion of the of the operation budget is spend on the
social transfers and subsidies consisting 10 percent of the operating budget and the remaining 2 to 3 percent of
the total allocated funds is spent on interest and capital. The total operating budget is Afs 156.0 billion or 17.8
percent of GDP for the year 1390; this is higher compared to the previous years operating budget and actual
expenditures. YTD aggregated operating expenditure is by Afs 39 billion or 35.2 percent higher than from the
previous year actual expenditures.

Compensation of Employees

Compensation of employees includes wages and salaries, food for employees, transportation, advance payments
and some minor social benefits. As mentioned before wages and salaries cover the huge portion of the operating
budget or 72 percent of the total. Wages and salaries are Afs 35.1 billion in 4 th quarter of 1390 compared to the
spending of Afs 28.1 billion when compared to the same period last year.
While the YTD Wages and salaries are over Afs 109 billion, or 12.5 percent of GDP. The actual spending on
wages and salaries in 1389 was Afs 86.5 billion or 11.8 percent of GDP. This is 29 percent or an Afs 25.2 billion
increase over the previous year spent on wages and salaries. The most important reason for this high increase in
wages and salaries is due to the increase in the tashkeel of ANSF reaching a peak of 352,000 and from the
implementation of the Pay and Grading reforms which lead to increase civil servants employees. This would
ensure that Afghanistan will approach its MDG objectivesone of the vital points is to spread education services
and cover unsecured area in some part of the country as well, thus government is hiring 10,000 new teachers
every year. Civil Service tashkeel is projected to grow with the increase in the population growth. These are
some of the many pressures on our operating expenditures.

Goods and Services

This category includes travel, communication, contracted services, repairs and maintenance, utilities, and fuel. In
1390 budget, Goods and Services is about Afs 28 billion or 3.2 percent of GDP. This category includes travel,
communication, contracted services, repairs and maintenance, utilities, and fuel. Spending on goods and services
in the fourth quarter of 1390 is about Afs 11.4 billion. This is Afs 4.2 billion higher compared to spending on the
same quarter in the previous year of Afs 8.2 billion. Looking at the aggregate YTD execution level this year we
spend Afs 25.9 billion or 3 percent of GDP on goods and services, with an execution level of Afs 8.9 billion or
50.7 percent higher compared to the previous year, but still lower by almost Afs 2 billion compared to the YTD
allocated budget target.

Quarterly Fiscal Bulletin Page | 17 Q4 - 1390


Figure 3.2 - Compensation of employees Figure 3.3 Goods and Services (Operating Budget)
YTD Allocated Budget 27,769
Wages YTD Allocated Budget
116,133 Goods & Services 25,455 25,855

(Afs million) 23,141


106,455

87,099
96,777 111,699 Operating budget 18,513
20,827
19,791

77,422 87,437
97,289 (Afs million)
16,199 16,878 Actual
67,744 76,574 13,885 14,410 expenditure
58,066 67,704
57,623 Actual expenditure 11,570 12,203
48,389
38,711 48,084 9,256
8,057
29,033 40,198 6,942
6,738
19,355 28,947 4,628 5,620
19,820 4,016
9,678
10,123 AFMIS data extract 26 May 2012 2,314 2,091
1,535 - - - 107 676
AFMIS data extract 26 May 2012

Subsidies, Grants, Social Transfers Figure 3.4 Subsidies, grants and social transfers
Budget targets 14,604
This category includes pension payments to retired Subsidies, grants 13,387

civil servants and officers in the police and army,


subsidies to state owned enterprises and capital and social transfers 10,953
12,170
Actual
(Afs million) 9,736
expenditure
transfers to municipalities. In 1390 budget the target 8,956
8,519
for transfer and subsidies was around Afs 14.6 billion, 7,302
7,991
7,124
however, actual expenditures were lower at Afs 8.9 6,085
billion (a decrease of 36 percent), but higher 4,868 5,050 5,398
4,438
3,399
compared to the actual expenditures of Afs 5.6 billion 3,651
2,774
2,434 2,174
in previous year but lower than Afs 14.6 billion
1,012
budget target by Afs 5.6 billion. In the 4th quarter of
1,217
0 AFMIS data extract 26 May 2012
0
1390 Afs 3.6 billion is spent on transfers and
subsidies while Afs 717.7 million was spent in the
previous year..

Interest Payments

Interest payments are only a small proportion of the total operating expenditures of the Government given that
the Government has only a small amount of concessional loans. Such loans are mostly given to the Afghan
Government on concessional basis to help it to finance its development projects. This spending excludes
principal repayments; the budget for the interest payments was set at Afs 350 million in 1390, of which Afs 92
million is spent by the end of the fourth quarter, this is higher compared to actual spending in the previous year
of Afs 79.5 million (an increase of 15 percent).
Spending on interest payments in the 4th quarter is Afs 7.5 million, most of these payments were made to ADB
and Word Bank.

Quarterly Fiscal Bulletin Page | 18 Q4 - 1390


Acquisition of Non-Financial Assets

Spending on the acquisition of non-financial assets occurs mainly from the development budget. However, there is
also a small amount of expenditures on the acquisition of non-financial assets from the operating budget. Total
budget for Capital Expenditures (code 25) were around Afs 14.6 billion in 1390 budget, of which Afs 9 billion is
spent by the end of 4th quarter while these expenditures were around Afs 5.6 billion in the previous year (an
increase of over 60 percent). For detail information see table 1.1 on the 1390 expenditures.

3.3 Operating Budget by ANDS Sector and Ministry

The Afghanistan National Development Strategy (ANDS) is the Government strategy for development to reduce
poverty, accelerate economic growth and improve security and governance. The National Budget is aligned with
ANDS priorities. It has eight sectors which cover all the ministries and budgetary units.

Table 1.2 considers the operating budget expenditures at the same stage of 1389 and 1390 by ANDS sector and
the largest operating budget ministries. It also shows whether spending has increased or decreased for the major
economic codes.
Table 3.2 Operating Expenditures by Sector and Largest Minsitry (1389 and 1390 YTD)
T ota l Ope ra ting E xpe nditure s Compe nsa tion of Goods a nd Gross Acquisition Othe r
E mploye e s S e rvice s of N on fina ncia l E xpe nditure s (1)
a sse ts
In millions of Afgha nis 1389 1390 % Curre nt 1390 1389 1390 1389 1390 1389 1390 1389 1390
Qtr 4 Qtr 4 Cha nge a lloca te d YT D a s Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4 Qtr 4
Actua l P re lim Budge t % of Actua l P re lim Actua l P re lim Actua l P re lim Actua l P re lim
YT D YT D 1389 (2) Budge t YT D YT D YT D YT D YT D YT D YT D YT D
T OT AL 110,452.8 149,293.6 35.2 155,943.1 95.7 86,474.0 111,698.6 17,158.5 25,855.5 1,589.2 2,691.7 5,231.1 9,047.8

T ota l S e curity 61,697.8 85,503.7 38.6 90,168.7 94.8 55,338.2 74,387.3 5,748.2 9,040.2 611.4 1,590.2 0.0 486.0
Ministry of Interior 28,230.0 37,321.7 32.2 37,725.8 98.9 25,860.0 32,273.7 1,983.0 3,615.6 387.1 946.5 0.0 486.0
Ministry of Defence 27,623.0 40,182.5 45.5 44,694.5 89.9 25,806.5 36,780.2 1,662.4 2,859.7 154.1 542.5 0.0 0.0
General Directorate of National Security 2,913.1 4,482.3 53.9 4,132.3 108.5 2,078.1 3,350.3 835.1 1,100.0 0.0 32.0 0.0 0.0
Ministry of Foreign Affairs 2,044.9 2,541.1 24.3 2,607.1 97.5 925.1 1,215.1 1,082.2 1,263.7 37.6 62.2 0.0 0.0
Other Ministries 886.8 976.1 10.1 1,008.9 96.7 668.6 768.0 185.5 201.1 32.7 6.9 0.0 0.0
Total Governance, Rule of Law and Human Rights 10,032.4 11,121.0 10.8 11,686.7 95.2 6,002.1 7,039.5 2,955.6 3,423.2 367.9 386.7 706.9 271.5
Legal Training Center 8.1 6.8 -15.0 6.9 99.8 3.8 5.0 1.6 1.9 2.7 0.0 0.0 0.0
Presidents Office 1,270.3 1,557.7 22.6 1,686.6 92.4 846.7 978.1 393.9 530.1 29.7 49.5 -0.0 0.0
Administrative Affairs 1,591.8 1,493.3 -6.2 1,442.6 103.5 333.1 499.6 494.7 577.5 58.1 149.5 705.9 266.7
Supreme Court 1,094.9 1,278.5 16.8 1,214.9 99.8 3.8 5.0 1.6 1.9 2.7 0.0 0.0 0.0
Ministry of Justice 1,738.7 1,610.7 -7.4 1,630.9 98.8 1,002.5 966.4 735.3 631.0 0.0 13.1 0.9 0.1
Other Ministries 4,328.7 5,173.9 -0.0 5,705.0 -399.0 3,812.2 4,585.4 1,328.6 1,680.8 274.7 174.5 0.1 4.7
Total Infrastructure and Natural Resources 3,064.6 4,951.7 61.6 5,327.5 92.9 1,523.0 1,809.3 1,234.0 2,692.5 307.6 449.8 -0.0 -0.0
Total Education 21,934.1 26,067.0 18.8 26,293.8 99.1 19,027.3 22,861.5 2,786.3 3,115.8 120.5 89.7 -0.0 -0.0
Ministry of Education 19,114.7 22,931.6 20.0 23,167.9 99.0 17,400.6 21,056.3 1,659.7 1,813.2 54.5 62.1 -0.0 -0.0
Ministry of Higher Education 1,850.3 2,119.2 14.5 2,101.7 100.8 1,104.1 1,228.4 718.8 878.1 27.3 12.7 -0.0 -0.0
Other Ministries 969.1 1,016.2 -15.7 1,024.2 -100.7 522.5 576.7 407.8 424.5 38.7 15.0 0.0 0.0
Total Health 2,067.2 2,179.8 5.4 2,712.7 80.4 1,342.4 1,691.3 712.1 482.8 12.6 5.7 0.0 -0.0
Ministry of Public Health 2,067.2 2,179.8 5.4 2,712.7 80.4 1,342.4 1,691.3 712.1 482.8 12.6 5.7 0.0 -0.0
Total Agriculture and Rural Development 1,623.3 2,540.6 56.5 2,797.6 90.8 1,187.1 1,357.8 410.1 393.0 26.1 36.4 -0.0 753.4
Ministry of Agriculture 1,061.5 1,899.5 79.0 2,123.9 89.4 849.2 964.0 201.1 176.5 11.2 5.7 -0.0 753.4
Other Ministries 561.8 641.1 -22.4 673.7 1.4 337.9 393.8 209.1 216.5 14.9 30.8 0.0 0.0
Total Social Protection 5,667.8 9,176.0 61.9 9,131.4 100.5 817.1 1,130.6 602.4 757.3 60.9 61.1 4,187.4 7,227.0
Ministry of Martyrs, Disabled and Social Affairs 4,925.8 8,316.0 68.8 8,246.8 100.8 404.5 638.7 303.1 414.3 30.9 36.0 4,187.4 7,227.0
Other Minisitries 742.0 860.0 -6.9 884.6 -0.4 412.6 491.9 299.3 343.0 30.0 25.1 0.0 0.0
Total Economic Gov. and Private Sector Devel't 4,365.6 7,754.0 77.6 7,964.1 97.4 1,236.9 1,416.6 2,709.7 5,950.7 82.2 72.1 336.7 314.6
Ministry of Finance 3,290.1 5,593.4 70.0 5,575.0 100.3 853.1 972.5 2,068.0 4,260.6 32.3 45.8 336.7 314.6
Other Minisitries 1,075.5 2,160.6 7.6 2,389.1 -3.0 383.8 444.1 641.7 1,690.1 49.9 26.3 0.0 0.0
Source: FPU using AFMIS data downloaded on the 26 May 2012
(1) Interest, and Subsidies and Transfers
(2) 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. Total current allocated budget is the approved budget.

The largest spending sectors for the operating budget in 1390 is the Security Sector, Education sector and
Governance sector, and some other minor spending were also done by the other sectors.
Quarterly Fiscal Bulletin Page | 19 Q4 - 1390
In 1390 budget, Afs 90 billion was allocated to Security Sector of which Afs 85.5 billion is spent on the YTD
basis constituting 94 percent of the total allocated budget, this is higher compared to YTD spending of Afs 61.7
billion in the previous year (an increase of 38.6 percent), this increase is caused by the increase in security sector
tashkeel, reaching its peak of 352,000 by the mid 1390. Wages grow by 34.5 percent from Afs 55.3 billion in
1389 to Afs 74.4 billion in 1390.

The second largest sector in the operating budget is the Education Sector, the budget in 1390 for this sector was
around Afs 26.3 billion while over 99 percent of the total allocated budget was spent by the end of 4th quarter, an
Afs 4.2 billion increase (by 19.2 percent) over the 1389 budget. This increase is occurring mainly in wages of
Afs 3.9 billion and some minor increases for the payment on goods and services. Governance is the third largest
sector in the operating budget; in 1390 Afs 11.6 billion were allocated to Governance. Spending of over 95
percent of the total allocated budget occurred in 1390, this is Afs 11.1 billion higher than what was actually
spend in the previous year by Afs 1.1 billion.

The remaining Afs 22.5 billion were allocated to other sectors, the budget for the social protection was Afs 9.1
billion but spending were higher with 9.2 billion more than the allocated amount. This is 61 percent higher than
what was actually spent in 1389. Spending for the other sectors up to the end of 4th quarter for Agriculture,
Health, Economics and infrastructure sectors were Afs 2.5 billion, Afs 2.2 billion, Afs 7.8 billion and Afs 5
billion respectively.

3.4 Development Budget by Economic Category


Total development budget for fiscal year 1390 was Afs 74 billion which was later increased to Afs 101.2 billion
or 11.7% of GDP which also includes the supplementary projects from 1389, consisting of Afs 24.2 billion
discretionary and Afs 74.3 billion non-discretionary projects. The total revenue to finance the development
expenditures is Afs 83.3 billion, including Afs 13.2 from the domestic revenues including premium from Aynak
copper and the rest Afs 69.9 billion donor grants to the development budget.

Development budget expenditures in fourth quarter 1390 were Afs 20.3 billion or 38% of the total development
budget for the year in fourth quarter. During third quarter of 1390, development expenditures raised by 30% or
about Afs 4.7 billion compared to the Afs 15.6 billion spent in during the same period of the last year. The YTD
development expenditures were Afs 52.6 billion in fourth quarter 1390, around 19% higher compared to the
development expenditures during fourth quarter, when compared to the same period last year. While, the
development budget execution rate in this period was only 52% or 6% of anticipated GDP for the fiscal year
1390. The relatively higher development budget execution is align with the governments commitment to
increase the absolute amount of spending each year by 10 percent as stated in the PFM Roadmap.

Acquisition of Non-financial Assets


The acquisition of non-financial assets is usually known as Capital Expenditure. It is basically includes the
purchase of land, the construction or refurbishment of buildings and purchases of machinery and equipment
valued above Afs 50,000. During fourth quarter 1389 about Afs 10.5 billion were allocated for this categories,
however, this was slightly jumped in the fourth quarter 1390 and its reach up to Afs 11.1 billon or Afs 597
million higher spending on the acquisition of capital goods, when compared to the same period last year. The
Quarterly Fiscal Bulletin Page | 20 Q4 - 1390
YTD budget for this category cover 31 percent of total development budget for the year, spending on this
category raised by Afs 4.1 billion or 14% higher compared to 1389 YTD budget. In this period of time, most
spending was on land and building, machinery and equipments and capital advance payment.

Figure 3.5 Goods and services, Afs millions Figure 3.6 - Acquisition of non-financial assets by quarter,
YTD Alloacted Budget 39,915 Afs millions, 1388- 1390
Goods & Services 36,589
Land and Buildings Machinery and Equipment
12,000
33,262

Development budget 26,610


29,936
Capital Advance Payments
10,000

(Afs million) 23,284 8,000


19,957 20,909
17,557
16,631
6,000
13,663
13,305
11,682
9,979 Actual
9,526 4,000
7,846 expenditure
6,652 6,165
4,875
3,326 3,318
1,440 2,000
-0 431

AFMIS data extract 26 May 2012 0


Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
1388 1389 1390

Goods and services


Development budget expenditures on goods and for the services rendered in the first six month of the
services, includes fees of consulting firms, year.
construction of equipments, engineering and design
Figure 3.7 - Acquisition of non-financial assets by quarter,
services, services of non-government organizations, Afs millions, 1389 - 1390
tools and materials for project implementation, YTD Alloacted Budget
project management services and project monitoring Gross acquistion of non- 60,848
55,778
and evaluation. financial assets 50,707
Actual
(development budget) 45,636
expenditure
Development budget spending on Goods and (Afs million)
40,566

Services during the fourth quarter of 1390 was Afs 35,495


30,424 31,758
9.2 billion. Total YTD expenditures on goods and 25,354
28,211

services in the development budget were about Afs 20,283 20,670


22,575

21.0 billion which shows an increase of 32 percent 15,212


14,088
16,886
1389
when compare to the same period last year 10,141
6,676
10,757
Expenditure
5,071
However, it should be noted that this category 2,216 3,752 4,583
AFMIS data extract 26 May 2012
5
usually has relatively higher spending in the end of
the year as most of the Contractors are paid in the
third and fourth quarter.

Quarterly Fiscal Bulletin Page | 21 Q4 - 1390


3.5 Development Budget by ANDS Sector and Ministry

Table 3.3 considers the operating budget expenditures at the same stage of 1389 and 1390 by ANDS sector and
largest development budget ministries.

Table 3.3 Development Expenditures by Sector and largest Ministry (1389 and 1390 YTD)

1389 1389 1389 1390 1390 1390 1390 1390 1390 Compa rison to
Approve d Qtr 4 YT D . Approve d Qtr 4 YT D . U nspe nt % of 1389 YT D
In millions of Afgha nis
Budge t Actua l a s % of Budge t Pre lim a s % of Budge t T ota l
YT D Budge t YT D Budge t U nspe nt Cha nge % Incre a se
T OT AL 111,900.2 45,894.8 41.0 102,336.5 52,579.9 51.4 49,756.6 100.0 14.6 213.8

Total Infrastructure and Natural Resources 48,067.6 20,879.0 43.4 44,482.4 21,906.4 49.2 22,576.0 45.4 1,027.4 4.9
Ministry of Public Works 23,514.1 12,112.5 51.5 18,123.4 9,938.3 54.8 8,185.0 16.5 -2,174.2 -17.9
Ministry of Transport and Aviation 1,486.3 495.3 33.3 1,456.4 864.1 59.3 592.3 1.2 368.9 74.5
Ministry of Energy and Water 14,365.7 3,903.1 27.2 12,394.5 6,428.9 51.9 5,965.6 12.0 2,525.8 64.7
Water Supply and Canalization Corporation 0.0 0.0 N/A 901.9 63.0 7.0 839.0 1.7 63.0 N/A
Ministry of Communication 1,679.6 1,411.0 84.0 1,817.1 1,123.5 61.8 693.6 1.4 -287.5 -20.4
Geodesy and Cartography Office 28.5 26.4 92.6 164.7 0.0 0.0 164.7 0.3 -26.4 -100.0
Other Ministries 6,993.4 2,930.8 41.9 9,624.4 3,488.7 36.2 6,135.7 12.3 557.9 4.1
Total Agriculture and Rural Development 27,329.3 9,341.6 34.2 23,453.8 13,940.0 59.4 9,513.8 19.1 4,598.4 49.2
Ministry of Agriculture 5,768.3 1,806.5 31.3 4,714.1 2,649.7 56.2 2,064.4 4.1 843.2 46.7
Ministry of Rural Rehabilitation and Development 21,139.0 7,432.3 35.2 18,500.1 11,240.0 60.8 7,260.1 14.6 3,807.7 51.2
Other Ministries 422.0 102.7 24.3 239.6 50.3 21.0 189.3 0.4 -52.4 -48.7
Total Education 12,327.3 4,891.1 39.7 12,001.5 5,550.1 46.2 6,451.3 13.0 659.0 13.5
Ministry of Education 9,986.8 4,097.3 41.0 9,514.3 4,614.2 48.5 4,900.0 9.8 516.9 12.6
Other Ministries 2,340.4 793.8 33.9 2,487.2 935.9 37.6 1,551.3 3.1 142.1 0.9
Total Economic Gov. and Private Sector Devel't 5,678.9 2,208.3 38.9 5,494.1 3,415.9 62.2 2,078.2 4.2 1,207.6 54.7
Ministry of Finance 3,997.0 1,819.7 45.5 3,508.3 2,860.0 81.5 648.3 1.3 1,040.3 57.2
Other Minisitries 1,681.8 388.6 23.1 1,985.8 555.9 28.0 1,429.9 2.9 167.3 -2.5
Total Health 7,316.0 4,333.4 59.2 7,817.2 4,854.5 62.1 2,962.7 6.0 521.2 12.0
Ministry of Public Health 7,316.0 4,333.4 59.2 7,817.2 4,854.5 62.1 2,962.7 6.0 521.2 12.0
Total Governance, Rule of Law and Human Rights 4,233.7 3,310.4 78.2 3,405.1 1,746.6 51.3 1,658.5 3.3 -1,563.8 -47.2
Independent Directorate of Local Governance 1,476.6 8.1 0.5 1,223.9 -1,830.9 -149.6 3,054.8 6.1 -1,839.0 -22,832.9
Other Minisitries 2,757.1 3,302.4 119.8 2,181.2 3,577.5 164.0 -1,396.3 -2.8 275.2 22,785.7
Total Social Protection 1,110.2 489.1 44.1 1,119.5 599.2 53.5 520.4 1.0 110.0 22.5
Total Security 993.3 441.9 44.5 1,038.6 567.2 54.6 471.4 0.9 125.2 28.3
Total Unclassified 4,843.9 0.0 0.0 3,524.4 0.0 0.0 3,524.4 7.1 0.0 N /A
Source: FPU using AFMIS data downloaded on the 26 May 2012

The Infrastructure and Natural Resources sector is the largest sector in the development budget in the year
1390. Total budget for this sector in the fiscal year 1390 was allocated Afs 44.4 billion. However, total year to
date expenditures in this sector was almost half of its budget (Afs 22 billion) with 49 percent of execution rate.
This shows an increase of 5.9 percentage points improvement in the budget execution when compared to the
same period last year (Afs 20.8 billion were spent in this sector). On the other hand during 4 th quarter 1390
expenditures in this sector was remarkable as shows 35 percent increases as compared to the 4th quarter 1389.
Expenditures in this sector included the design, survey and construction of highways, electric power generators,
roads, communication other related projects, and some of key ministries in this sector are as below.

Development budget for the Ministry of Public Works in 1390 was Afs 18.1 billion or 41 percent of
total approved budget for this sector. Total year to date development expenditures by ministry of public
works were about Afs 10.0 billion or more than half of its budget. However, 4th quarter expenditures were
only Afs 5.0 billion which shows an increase of 32 percent when compared over the same period last year
(Afs 3.8 billion in 4th quarter 1389).
Ministry of Energy & Water total development budget was Afs 12.4 billon which count for 12 percent of
total development budget for the fiscal year 1390, this year budget was allocated less for this ministry as
compared to the past year, this was mainly due to lack of capacity, poor financial planning and lower
Quarterly Fiscal Bulletin Page | 22 Q4 - 1390
execution rate over the past few years. However, this year the budget execution by this ministry was
satisfactory, they spend more than 50% of its allocated budget (Afs 6.4 billion) during the year.
Ministry of Information & Communication Technology budget was Af 1.8 billion for 1390 from which
the year to date spending were Afs 1.12 billion with almost 62 percent execution rate, whilst during the
4th quarter 1390 the development spending was only Afs 72.3 million and in the same period in 1389 this
was Afs 1.2 billion which shows a big difference

The Agriculture and Rural Development sector was second largest sector in the development budget which
covers 22 percent of total development budget for the year. Total year to date development spending in this
sector was Af 13.9 billion or about 61 percent of allocated budget. This rose up to 49 percent compared to the
year to date spending in 4th quarter 1389.

The Minsitry of Rural Rehabilitation and Development is the largest ministry in this sector which spent
almost 80 percent of the executed budget (Afs 11.2 billion out of Afs 13.9 billion), however, the year to
date execution rate for this ministry was over 60 percent which is almost double as compared to the year
to date spending in 1389 (Afs 7.4 billion), while during 4th quarter 1389 development spending was 28
percent higher as compared to 4th quarter 1390.

The year to date expenditures in the Ministry of Agriculture were Afs 2.6 billion or 62.7 percent of its
total allocated budget for the year, meanwhile year to date spending in the same period in 1389 was only
Afs 1.8 billion, which is 800 million lower as compared to 1391.

The Education sector is the third largest sector which cover almost 11 percent of total development budget.
Total year to date development expenditures in 1390 were Afs 5.6 billion which is slightly higher when
compared to the same period in 1389 (Afs 4.9 billion). The budget execution rate during 1390 in this sector was
improved and it increased by 7.5 percentage points (from 39.7 to 47.2).

The Health sector development budget was Afs 7.7 billion in the fiscal year 1390, however, development
expenditures were Afs 4.8 billion with budget execution rate of almost 63 percent during the year which give a
green signal in the development project implementation and improvement. During 4th quarter 1390 development
spending were Afs 1.8 billion while it was only Afs 1.6 billion in 4th quarter 1389.

Quarterly Fiscal Bulletin Page | 23 Q4 - 1390


4 FINANCING OF THE CORE BUDGET

4.1 Public Sector Borrowing Requirement


The public sector borrowing requirement is the integrated budget balance. However, it also adds any revenues
the sale of non-financial assets to obtain a true picture of the budget financing requirement. In comparison, the
core budget balance presented in chapter one only considers the gross acquisition of non-financial assets. Unless
there is major asset sale, the public sector financing requirement will be very similar to the core budget balance
(including grants). If there are any net sales of non-financial assets, the public sector borrowing requirement will
be higher than the core budget balance.

Referring to the following table 4.1 government deficit during 4th quarter 1390 was Afs 14.3 billion whilst this
was Afs 8.4 billion in 3rd quarter 1390, there is usually higher operating deficit in the fourth quarter due to higher
disbursement and net acquisition of non financial assets by end of the 4th quarter. The YTD balance net deficit of
Afs 10.5 billion compared to a net surplus of Afs 3.7 billion during third quarter 1390.

Figure 4.2 - Balance of Treasury Single Account, Afs


Figure 4.1 Public Sector Borrowing Requirement by million at end of quarter
quarter, Afs millions
20,000
45,000
Quarter Net provincial accounts Held in US dollars
Year to date 40,000 Held in Afghanis Total liabilities
15,000
35,000
10,000 30,000
5,000 25,000
20,000
0
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
1388 1389 1390 15,000
-5,000
10,000
-10,000 5,000
-15,000
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
-20,000 1388 1389 1390

4.2 Treasury Single Account


Figure 4.2 represents the changes in the Treasury Single Account between 4th quarter 1390 and 3rd quarter
1390. It is likely that balances increase if there is a surplus, and decrease if there is a deficit.
However, the liabilities are also vital in determining movements in the TSA, given some of the funds in
the TSA might be used to pay off outstanding loans and arrears.

In the 4th quarter 1390, the TSA almost stood at Afs 40.0 billion compared to Afs 37.0 billion in the third
quarter 1390, this rose by 8% over the last quarter. whereas, the liabilities has jumped up to Afs 41 billion
when compared to Afs 37.0 billion to the same period last quarter, this was mainly due to increase public
sector deficit.

Quarterly Fiscal Bulletin Page | 24 Q4 - 1390


5 A closer look at The Impact of the Transition and Transformation Periods on Afghanistan
Macro-Economic Outlook for 2012-251

5.1 Recent Macroeconomic Developments


Recent macroeconomic developments were impacted by adverse external factors, such as the global slow-
down and financial crises in Europe. Real GDP growth in 2011/12 is now estimated at 6 percenta
slowdown from a year ago, largely due to the decline in agricultural output. Inflation slowed into single
digits in 2011, but in recent months accelerated again to about 12 percent year on year in March, mainly
due to rising food and fuel prices. The current account, despite weak exports, has been sustained by
continuing aid inflows.

The outlook for 2012 is challenging, but growth should still accelerate. The global and regional economic
environment is difficult, with rising oil prices and occasional trade disruptions with neighboring countries.
Domestically, the low level of security and the impact of the ongoing military withdrawal will weigh on
activity. On the other hand, agriculture is expected to rebound after poor harvests in the last two years. On
balance, economic growth is projected to reach about 7 percent in 2012 and inflation will be contained to
around 9 percent by end-2012. Exports are likely to be sluggish, while fuel prices will push up imports.
The resulting large trade deficit will continued to be covered by donor support.

The 2012 budget envisages domestic revenue collection to increase to 11.7 percent of GDP compared to
11.1 percent of GDP during the same period in 2011. See Chart below for expenditure breakdowns.
Chart 1. Revenue, Total Expenditures and Financing Gap

5.2 The Medium to Long Term Macroeconomic Outlook


As shown in the chart below, the medium to longer term macroeconomic outlook until 2025 assume that
the real economic growth will be on average 4.5 percent per year, with the expected end-of-period
inflation rate around 5 percent on average and the exchange rate depreciating by 4 percent per year.

1
This note is primarily based on the paper the titled, Annex (II): Fiscal Gap: 2012-2025, presented by the Government of
Afghanistan at the Tokyo Donor Conference, held on 8 July 2012. This paper was prepared by the Fiscal Policy and Economic
Analysis Directorate (MoF) in consultation with other departments in MoF, as well as the IMF and World Bank.
Quarterly Fiscal Bulletin Page | 25 Q4 - 1390
It is also expected that the fiscal situation in the period 2012-25 as shown in the financing gap excluding
grants will improve by 74.2 percent of GDP. This is due to the fact that the revenues from the extractive
industries will gradually come on stream and contribute an additional 1.9 percent of GDP over the period.
Chart 2. Afghanistan Key Macroeconomic variables

Source: IMF / Ministry of Finance

5.3 The Impacts of the Transition and Transformation


The macro-economic and fiscal challenge facing Afghanistan now is the so-called transition, i.e. the
gradual withdrawal of International Security Assistance Forces (ISAF) by the end of 2014, and its
implications for security and the economy. The withdrawal of the foreign troops will have an impact on
the domestic economy and the budget. Given that the ISAF countries spend in one year about eight times
the equivalent of Afghanistans estimated 2010/11 GDP on military expenditure, the withdrawal will
reduce the effect of economic multiplier and contract growth. Given the expenditure pressures, the
Government is not in a position to provide fiscal stimulus to offset the contractionary effect.

In a recent Afghanistan Country Report, the IMF has estimated that the reduction in foreign presence
affects the Afghan economy through the following transmission channels:2

Income effects would come from lower aggregate demand are a function of lower local
expenditure of foreign civilian organizations and staff; the associated decline in local procurement;
and lower numbers of local employees of foreign civilian organizations.

The fiscal impact will mainly result from higher on-budget security spending from the transfer of
Afghan National Security Forces (ANSF) expenditures to the operating budget under the Law and
Order Trust Fund Afghanistan (LOTFA) and the NATO Training Mission Afghanistan (NTM-A),
higher on-budget operations and maintenance spending, and lower revenues reflecting the adverse
impact on growth. In addition, expenditure for operations, equipment, and maintenance are likely
to be substantially higher as projects are brought on budget as part of the transformation.
The external sector will be affected by a possible reduction or reversal of the terms- of-trade
effects of foreign presence Dutch disease; and trade balance effects resulting from lower imports
by foreign civilian missions.
2
See IMF Country Report No. 11/330, p.88 onwards.
Quarterly Fiscal Bulletin Page | 26 Q4 - 1390
Labor market effects could include higher unemployment, due to lay-offs of local staff by foreign
civilian organizations; lower employment in sectors closely linked to the presence of foreign
entities; and, as a result, downward pressure on local wages.

The local content of that expenditure is however small and the effect of its withdrawal on the economy
could be to the extent offset by an increase in military spending by Afghanistan3. It is unlikely, however,
that the offset from the planned increase in security spending by the Afghan government will be sufficient,
which means that there will likely be a negative effect on the growth rate of the Afghan economy and on
imports. That effect may be felt differently by regions, sectors, and labour markets. The build up of ISAF
forces in recent years clearly boosted the growth of the economy (by as much as 2.3% according to the
IMF). Their withdrawal can be expected to have the opposite effect soon, though not of the same
magnitude for the reason given above.

There is also a timing issue. While the size of Afghan security forces is reaching its peak in 2012, the
gradual withdrawal of foreign troops will begin to take place in 2013-14. This means that the Afghan
economy is already benefiting from the increase in domestic defence expenditure while the effect of the
ISAF withdrawal is still to come.

In addition growth in the agriculture sector which represents about one-fourth of GDP and could
sometimes be quite volatile, may also off-set (or deepen) these negative impacts on the economy during
the transition period. However, the negative features of the transition will be dampened by the start of
operations at the two mining sites of Aynak and Hajigak, which could add close to one percentage point to
the growth rate of GDP by 2016.

5.4 Conclusion
There are also several economic risks over the medium term that the Government will need to monitor and
closely address during the Transition and beyond:

The gradual drawdown of foreign military resources in the run up to 2014 will pose expenditure
pressures. Additionally, these expenditures are a source of significant foreign exchange inflows.
The withdrawal would likely put downward pressure on the exchange rate.

The anticipated gradual reduction in Afghan National Army (ANA) and Afghan National Police
(ANP) forces from 2016 to 2021 would have an adverse impact on both the economy and the
Governments finances. The impact on the economy would include various facets including
increased unemployment that would require transfers and increase pressure on the budget for
compensation to the laid-off forces.

Donor contributions are a significant source of financing for both the operating and development
budgets through the off-budget. Reduced off-budget expenditures would increase the financing
need for development projects. In addition, the Provincial Reconstruction Teams (PRTs) serve as a

3
As an example, if it is assumed that the local content of the foreign troops total spending is only 9 per cent, while that of
Afghan security forces is 90 per cent, the effect of an overall reduction in spending of US$ 100 billion by the former on
domestic expenditure would be fully offset by an increase in spending of US$ 10 billion by the latter.
Quarterly Fiscal Bulletin Page | 27 Q4 - 1390
key player for the social sector development and require services that generate economic multiplier
for the communities.

Projected revenues from mineral deposits, especially from the Aynak and Hajigak mines will
provide fiscal cushion over the medium term. However, these revenues remain contingent on
significant private investment in the extractive and transportation sectors. These are further
contingent upon the security environment.

Finally, absorbing the government assets created over 10 years of on-budget and off-budget
spending have created a massive build-up of infrastructure that would be a huge financial burden
on the Government. The Government will need to make hard choices about the infrastructure it
can absorb and maintain. The Government will need to take aggressive measures to control
spending and raise domestic revenues to close the worrisome fiscal gap.

Quarterly Fiscal Bulletin Page | 28 Q4 - 1390


6 Tables
Table 6.1 - Core Budget Revenues
1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to YT D T a rge t %
Qtr 4 Annua l %GD P Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l %GD P 1389 YT D 1390 T a rge t - Annua l
Code In millions of Afghanis
Actua l Actua l Pre lim Pre lim Pre lim Pre lim Pre lim Qtr 4 Actua l T a rge t
Qtr YT D Qtr Qtr Qtr Qtr YT D Cha nge % (+/-) YT D % (+/-)
COR E BU D GET
1 R EVEN U ES including gra nts (1) 43,708.2 160,372.8 22.0 45,343.3 42,464.7 45,820.3 57,741.5 191,369.8 21.9 30,997.0 19.3
1-19 R EVEN U ES e xcluding gra nts 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1

D OMEST IC R EVEN U ES (2) (3) 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1
11 T a x R e ve nue s 11,141.9 38,697.6 5.3 9,377.8 10,540.4 11,891.4 13,025.5 44,835.1 5.1 6,137.5 15.9 46,194.5 -2.9 97.1
111 Fixed Taxes 2,353.1 9,080.9 1.2 2,296.1 2,503.8 2,534.0 2,710.8 10,044.7 1.1 963.8 10.6 12,314.6 -18.4 81.6
112 Income Taxes 3,134.7 10,293.8 1.4 2,844.3 2,577.4 3,460.0 3,675.5 12,557.2 1.4 2,263.3 22.0 11,878.2 5.7 105.7
113 Property Taxes 82.2 245.4 0.0 103.2 86.2 80.9 103.0 373.3 0.0 127.9 52.1 329.8 13.2 113.2
114 Sales Taxes 4,712.0 16,302.5 2.2 3,609.3 4,583.8 4,849.6 5,563.0 18,605.6 2.1 2,303.1 14.1 18,996.0 -2.1 97.9
116 Other Taxes 653.2 2,152.2 0.3 388.4 634.0 853.9 833.0 2,709.3 0.3 557.1 25.9 1,962.0 38.1 138.1
117 Tax Penalties and Fines 206.6 622.7 0.1 136.5 155.4 113.0 140.1 545.0 0.1 -77.7 -12.5 713.8 -23.6 76.4
12 Customs D uty, Import T a xe s 7,116.7 27,623.2 3.8 7,849.5 8,058.1 7,769.5 6,869.3 30,546.4 3.5 2,923.2 10.6 32,542.6 -6.1 93.9
13 N on T a x R e ve nue 3,437.4 11,521.8 1.6 5,721.4 4,338.5 3,542.4 6,548.5 20,150.9 2.3 8,629.1 74.9 12,144.3 65.9 165.9
131 Income from Capital Property 57.4 281.1 0.0 2,480.4 68.2 115.3 111.7 2,775.7 0.3 2,494.6 887.5 370.9 648.3 748.3
132 Sales of Goods and Services 1,477.5 4,506.4 0.6 1,266.3 1,165.2 1,226.4 3,715.1 7,373.0 0.8 2,866.6 63.6 4,150.4 77.6 177.6
133 Administrative Fees 1,758.0 6,354.5 0.9 1,729.5 2,881.3 2,012.4 2,261.5 8,884.7 1.0 2,530.2 39.8 7,226.6 22.9 122.9
134 Royalties 17.1 40.4 0.0 41.7 67.3 25.2 145.3 279.5 0.0 239.2 592.4 123.4 126.5 226.5
135 Non Tax Fines and Penalties 127.4 339.3 0.0 191.2 128.2 121.9 229.9 671.2 0.1 331.9 97.8 273.0 145.8 245.8
136 Extractive Industry 0.0 0.0 0.0 Extractive
12.3 Industry
28.2 41.2 85.0 166.7 0.0 136 166.7 N/A Extractive
0.0 Industry
0.0 122.6
14 Misce lla ne ous R e ve nue 317.0 733.6 0.1 -17.3 217.0 189.3 442.6 831.7 0.1 98.1 13.4 1,169.3 -28.9 71.1
17 Socia l Contributions 678.7 1,808.1 0.2 518.9 689.2 753.4 1,023.9 2,985.4 0.3 1,177.2 65.1 1,613.2 85.1 185.1

GR AN T S (1) 21,016.5 79,988.5 11.0 21,893.1 18,621.4 21,674.3 29,831.6 92,020.4 10.5 12,031.9 15.0
191 Foreign Governments 16,663.1 59,346.3 8.1 17,733.6 14,296.6 13,712.8 21,390.0 67,132.8 7.7 7,786.5 13.1
192 International Organisation 3,981.4 19,954.2 2.7 4,159.5 4,182.1 7,906.6 8,424.7 24,672.9 2.8 4,718.7 23.6
193 Other Government Units 372.1 688.0 0.1 0.0 142.8 54.9 17.0 214.6 0.0 -473.3 -68.8

T OT AL OPER AT IN G BU D GET R EVEN U E 37,861.3 134,850.1 18.5 40,812.1 37,473.5 36,587.7 44,885.3 159,758.5 18.3 24,908.5 18.5 99.6
Domestic Revenues 22,691.6 80,384.3 11.0 23,450.3 23,843.3 24,146.0 27,909.9 99,349.4 11.4 18,965.2 23.6 93,663.8 6.1 106.1
as percentage of total 59.9 59.6 57.5 63.6 66.0 62.2 62.2 76.1
External Grant Support 15,169.7 54,465.8 7.5 17,361.8 13,630.2 12,441.7 16,975.4 60,409.1 6.9 5,943.3 10.9 90.6
as percentage of total 40.1 40.4 42.5 36.4 34.0 37.8 37.8 23.9
Source: FPU using AFMIS data downloaded on the 26 May 2012

1. Actual figures are not comparable to the development/ integrated budget grants or balances shown in budget documentation, as grants/ balance in budget documentation also includes loans. Loans are shown as a financing item in above table.
2. Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under financing.
3. In the published budget document, Afs 13.2 billion in domestic revenues are allocated to the development budget in 1390. In order to ensure comparability with actuals, all domestic revenues shown under the development budget in the published budget
document have been re-allocated to the operating budget in the above table.

Quarterly Fiscal Bulletin Page | 29 Q4 - 1390


Table 6.2 - Core Budget Domestic Revenues by Province
1389 1389 1390 1390 1390 1390 1390 1390 Comparison to Annua l %
Qtr 4 Qtr 4 Qtr 1 Qtr 2 Qtr 3 Qtr 4 Qtr 4 1389 YT D T arget Annua l
Code In millions of Afgha nis
Actua l Actua l Prelim Prelim Prelim Prelim Prelim T arget
Qtr YT D Qtr Qtr Qtr Qtr YT D Cha nge % Increase
1-19 REVENUES excluding grants 22,691.6 80,384.3 23,450.3 23,843.3 25,054.3 27,001.9 99,349.8 18,965.5 23.6 93,663.8 106.1
01 Kabul 615.2 1,852.7 417.2 593.6 395.4 879.0 2,285.3 432.6 23.4 7,141.1 32.0
02 Kapisa 22.4 54.8 10.0 32.1 40.8 27.5 110.3 55.5 101.3 59.0 187.0
03 Parwan 46.6 110.3 15.6 42.9 74.2 62.7 195.4 85.1 77.2 130.5 149.7
04 Wardak 27.4 67.3 24.6 28.8 41.8 37.0 132.1 64.8 96.4 68.2 193.7
05 Logar 30.1 66.5 12.1 26.3 55.7 44.4 138.5 72.0 108.3 72.9 190.0
06 Nangarhar 3,141.8 11,137.5 2,795.6 2,391.7 2,419.6 2,154.1 9,760.9 -1,376.6 -12.4 14,593.9 66.9
07 Laghman 32.6 84.9 22.6 40.3 51.7 35.6 150.2 65.3 76.8 91.6 164.0
08 Pangsher 15.2 33.3 7.6 23.1 28.4 18.4 77.5 44.2 133.0 33.3 233.0
09 Baghlan 62.5 156.0 28.5 57.3 103.8 81.8 271.3 115.4 74.0 157.4 172.4
10 Bamyan 23.3 58.9 6.8 21.2 31.7 30.7 90.5 31.5 53.5 55.9 161.9
11 Ghazni 52.7 150.6 35.5 63.6 55.0 80.4 234.5 83.9 55.7 188.7 124.3
12 Paktika 35.9 75.5 13.2 25.9 35.9 48.2 123.2 47.7 63.1 90.8 135.6
13 Paktiya 70.7 232.4 79.4 103.7 145.9 126.6 455.5 223.1 96.0 222.0 205.2
14 Khost 251.0 679.4 306.2 345.3 532.3 311.4 1,495.3 815.9 120.1 724.7 206.3
15 Kunar 27.7 65.5 17.7 610.9 78.2 36.1 742.8 677.4 1,034.6 68.7 1,081.0
16 Nuristan 18.2 29.6 0.0 4.6 9.9 15.5 30.2 0.6 2.0 31.1 96.9
17 Badakhshan 63.8 129.7 13.9 59.4 98.5 95.1 266.9 137.2 105.7 123.4 216.4
18 Takhar 58.3 134.8 27.2 91.5 124.2 71.8 314.7 179.9 133.5 147.3 213.6
19 Kunduz 352.9 951.0 367.8 374.9 472.1 227.3 1,442.1 491.1 51.6 1,079.6 133.6
20 Samangan 19.8 69.8 16.1 26.4 24.1 24.8 91.4 21.7 31.1 71.5 127.9
21 Balkh 1,922.3 9,138.5 2,273.0 2,302.5 2,295.1 2,533.8 9,404.4 265.8 2.9 13,417.5 70.1
22 Saripul 20.5 45.8 5.8 20.2 16.6 23.3 65.9 20.1 43.8 51.7 127.3
23 Ghor 13.8 51.0 8.9 25.9 38.7 9.6 83.1 32.0 62.7 52.1 159.3
24 Dikondy 11.9 30.4 2.7 10.0 16.5 19.5 48.6 18.2 59.9 33.5 145.2
25 Uruzgan 8.5 23.5 4.7 12.2 36.7 16.9 70.5 47.0 199.7 24.5 288.3
26 Zabul 9.4 29.9 8.5 37.9 117.7 18.7 182.8 153.0 512.3 31.4 582.4
27 Kandahar 851.5 3,383.9 796.7 926.1 1,189.1 822.5 3,734.4 350.5 10.4 4,160.5 89.8
28 Jawzjan 51.0 133.6 37.2 40.2 50.8 60.1 188.3 54.7 40.9 127.8 147.4
29 Faryab 513.7 1,586.4 368.7 555.2 484.7 591.1 1,999.7 413.3 26.1 1,701.1 117.6
30 Helmand 97.6 312.1 64.5 183.2 315.8 131.0 694.5 382.4 122.5 175.7 395.2
31 Badghis 15.7 43.3 6.9 19.2 18.7 26.7 71.4 28.1 65.0 41.1 174.0
32 Herat 3,937.5 14,820.5 5,031.4 5,076.1 4,194.3 4,764.1 19,066.0 4,245.5 28.6 15,619.3 122.1
33 Farah 147.5 484.7 164.4 237.7 241.4 356.2 999.8 515.0 106.2 151.6 659.3
34 Nimroz 957.0 3,774.0 871.4 933.5 948.5 1,130.8 3,884.2 110.2 2.9 3,941.6 98.5
90 Central Ministries 9,165.5 30,386.3 9,587.7 8,500.3 10,270.5 12,089.3 40,447.7 10,061.5 33.1 28,982.9 139.6
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPU using AFMIS data downloaded on the 26 May 2012

Quarterly Fiscal Bulletin Page | 30 Q4 - 1390


Table 6.3a - Core Budget Expenditures
1389 1389 1389 1390 1390 1390 1390 Compa rison to Budge t 1390 Compa rison to
Qtr 4 Annua l % GD P Qtr 3 Qtr 4 Annua l % GD P Budge t or Curre nt % 1389 YT D
Core In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Pre lim MYR Alloca te d Alloca te d
Qtr Qtr Qtr Ce iling (3) Budge t (4) Budge t Cha nge % Incre a se
2 T OT AL GR OSS EXPEN D IT U R ES 53,645.1 154,376.6 21.2 54,213.2 72,031.6 201,961.2 23.1 258,318 258,318 78.2 47,584.5 30.8
Ope ra ting Budge t 38,060.0 110,452.8 15.1 38,784.2 51,715.3 149,293.6 17.1 155,981 155,981 95.7 38,840.8 35.2
D e ve lopme nt Budge t 15,585.2 43,923.8 6.0 15,429.0 20,316.3 52,667.5 6.0 102,337 102,337 51.5 8,743.7 19.9
Discretionary Budget 4,826.9 10,138.4 1.4 4,062.3 4,874.3 13,069.9 1.5 27,142 27,142 48.2 2,931.5 28.9
Non-discretionary Budget 10,758.3 33,785.4 4.6 11,366.7 15,441.9 39,597.6 4.5 75,195 75,195 52.7 5,812.2 17.2

2* T OT AL N ET EXPEN D IT U R ES 53,632.8 154,269.1 21.1 54,203.4 72,014.4 201,902.2 23.1 47,633.2 30.9

2-25 R ECU R R EN T EXPEN D IT U R ES 42,163.9 125,090.1 17.1 43,717.6 59,362.9 167,511.1 19.2 N /A 197,628 84.8 42,421.0 33.9
21 Compe nsa tion of Employe e s 28,141.1 86,474.0 11.8 28,490.3 35,124.4 111,698.6 12.8 109,884 114,553 97.5 25,224.6 29.2
of which ope ra ting budge t 28,141.1 86,474.0 11.8 28,490.3 35,124.4 111,698.6 12.8 109,884.0 114,553 97.5 25,224.6 29.2
211-3 Wages and Salaries 27,962.7 85,860.5 11.8 28,267.1 34,901.8 110,881.9 12.7 25,021.4 29.1
214-5 Social Benefits 178.4 613.5 0.1 223.1 222.5 816.7 0.1 203.2 33.1
22 U se of Goods a nd Se rvice s 13,297.8 32,968.7 4.5 13,188.6 20,672.8 46,764.7 5.3 N /A 68,121 68.6 13,796.0 41.8
of which ope ra ting budge t 8,204.4 17,158.5 2.4 7,672.4 11,445.1 25,855.5 3.0 22,960.3 28,114 92.0 8,697.0 50.7
221 Travel 476.6 1,310.3 0.2 554.2 595.4 1,764.8 0.2 454.5 34.7
222 Communications 258.5 710.0 0.1 223.3 374.7 900.7 0.1 190.7 26.9
223 Contracted Services 5,321.0 13,634.6 1.9 3,705.4 9,589.0 17,845.6 2.0 4,211.0 30.9
224 Repairs and Maintenance 1,124.6 2,226.4 0.3 1,276.9 2,492.7 4,546.8 0.5 2,320.4 104.2
225 Utilities 1,270.0 2,719.2 0.4 527.9 2,467.2 4,094.6 0.5 1,375.4 50.6
226 Fuel 631.8 1,570.9 0.2 708.1 772.9 2,335.0 0.3 764.1 48.6
227-9 Other Use of Goods and Services 4,215.3 10,797.3 1.5 6,192.8 4,381.0 15,277.1 1.7 4,479.8 41.5
23 Inte re st (1) - ope ra ting budge t 7.3 79.5 0.0 39.7 7.5 92.0 0.0 350.0 350 26.3 12.5 15.7
24 Socia l T ra nsfe rs - ope ra ting budge t 717.7 5,567.9 0.8 1,999.0 3,558.2 8,955.8 1.0 14,604.0 14,604 61.3 3,388.0 60.8
242 Subsidies 0.0 18.0 0.0 0.0 1,099.6 1,099.6 0.1 1,081.6 6016.7
245 Grants 56.1 167.2 0.0 5.5 17.4 51.5 0.0 -115.7 -69.2
247 Social Security 1,121.2 4,732.0 0.6 1,936.7 2,315.3 7,429.6 0.8 2,697.6 57.0
248-9 Other Social Transfers -459.6 650.8 0.1 56.7 126.0 375.2 0.0 -275.6 -42.3

25 ACQU ISIT ION OF ASSET S


25 Gross Acquisition of N onfina ncia l Asse ts 11,481.2 29,286.5 4.0 10,495.6 12,668.7 34,450.1 3.9 N /A 64,449 53.5 5,163.6 17.6
of which ope ra ting budge t 989.5 1,589.2 0.2 582.8 1,580.1 2,691.7 0.3 2,927.4 3,734 72.1 1,102.5 69.4
25* N e t Acquisition of N onfina ncia l Asse ts (2) 11,468.9 29,178.9 4.0 10,485.8 12,651.6 34,391.1 3.9 5,212.2 17.9
150 Sale of Land and Buildings -12.3 -107.6 0.0 -9.8 -17.2 -59.0 0.0 48.6 -45.2
251 Buildings and Structures 7,360.8 19,996.5 2.7 4,732.3 11,233.1 21,246.4 2.4 1,249.9 6.3
252 Machinery / Equipment (>50,000) 2,849.0 4,143.6 0.6 1,788.0 3,730.6 7,042.1 0.8 2,898.5 70.0
257 Valuables -2.8 1.9 0.0 0.8 0.3 4.3 0.0 2.3 119.4
258 Land -760.7 269.7 0.0 14.8 515.9 659.9 0.1 390.2 144.7
259 Capital Advance Payments 2,034.8 4,874.7 0.7 3,959.7 -2,811.2 5,497.4 0.6 622.7 12.8
Source: FPU using AFMIS data downloaded on the 26 May 2012

1/ Interest Only. Does not include loan principal payments


2/ Proceeds from sale of fixed assets are netted off from the total
3/ Budget and MYR figures of core budget are not available for goods and services (code 21) and capital (code 25) as the published development budget is not broken down into these categories.
4/ 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).

Quarterly Fiscal Bulletin Page | 31 Q4 - 1390


Table 6.3b - Operating Budget Expenditures
1389 1389 1389 1390 1390 1390 1390 Compa rison to Budge t 1390 Compa rison to
Qtr 4 Annua l %GD P Qtr 3 Qtr 4 Annua l %GD P Origiona l Curre nt % 1389 YT D
Core In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Pre lim Budge t Alloca te d Alloca te d
Qtr Qtr Qtr Budge t (3) Budge t Cha nge % Incre a se
2 T OT AL GR OSS EXPEN D IT U R ES 38,060.0 110,452.8 15.1 38,784.2 51,715.3 149,293.6 17.1 150,725.7 155,657.0 95.9 38,840.8 35.2
2* T OT AL N ET EXPEN D IT U R ES (2) 38,047.6 110,345.2 15.1 38,774.3 51,698.2 149,234.7 17.1 38,889.5 35.2

2-25 R ECU R R EN T EXPEN D IT U R ES 37,070.5 108,863.6 14.9 38,201.4 50,135.2 146,601.9 16.8 147,798.3 151,922.5 96.5 37,738.3 34.7
21 Compe nsa tion of Employe e s 28,141.1 86,474.0 11.8 28,490.3 35,124.4 111,698.6 12.8 109,884.0 114,553.0 97.5 25,224.6 29.2
211-3 Wages and Salaries 27,962.7 85,860.5 11.8 28,267.1 34,901.8 110,881.9 12.7 25,021.4 29.1
214-5 Social Benefits 178.4 613.5 0.1 223.1 222.5 816.7 0.1 203.2 33.1

22 U se of Goods a nd Se rvice s 8,204.4 17,158.5 2.4 7,672.4 11,445.1 25,855.5 3.0 22,960.3 28,113.6 92.0 8,697.0 50.7
221 Travel 410.1 1,142.3 0.2 435.4 431.7 1,407.2 0.2 264.9 23.2
222 Communications 212.4 614.5 0.1 176.9 299.6 731.0 0.1 116.5 19.0
223 Contracted Services 527.3 769.8 0.1 61.6 1,615.9 1,796.5 0.2 1,026.7 133.4
224 Repairs and Maintenance 1,028.9 2,038.3 0.3 1,192.1 1,887.4 3,790.0 0.4 1,751.7 85.9
225 Utilities 1,267.9 2,714.9 0.4 525.2 2,445.9 4,069.2 0.5 1,354.4 49.9
226 Fuel 606.9 1,512.9 0.2 699.3 727.6 2,262.8 0.3 749.9 49.6
227-9 Other Use of Goods and Services 4,151.0 8,365.9 1.1 4,581.8 4,037.0 11,798.8 1.3 3,433.0 41.0

23 Inte re st (1) 7.3 79.5 0.0 39.7 7.5 92.0 0.0 350.0 134.7 68.3 12.5 15.7

24 Socia l T ra nsfe rs 717.7 5,151.6 0.7 1,999.0 3,558.2 8,955.8 1.0 14,604.0 9,121.2 98.2 3,804.3 73.8
242 Subsidies 0.0 1.7 0.0 0.0 1,099.6 1,099.6 0.1 1,097.9 66,539.5
245 Grants 56.1 167.2 0.0 5.5 17.4 51.5 0.0 -115.7 -69.2
247 Social Security 1,121.2 4,732.0 0.6 1,936.7 2,315.3 7,429.6 0.8 2,697.6 57.0
248-9 Other Social Transfers -459.6 250.8 0.0 56.7 126.0 375.2 0.0 124.4 49.6
248 Social Assistance 13.0 616.3 0.1 58.3 86.4 271.7 0.0 -344.5 -55.9
249 Advance Subsides, Grants -472.6 -365.5 -0.1 -1.5 39.6 103.5 0.0 469.0 -128.3

25 ACQU ISIT ION OF ASSET S


25 Gross Acquisition of N onfina ncia l Asse ts 989.5 1,589.2 0.2 582.8 1,580.1 2,691.7 0.3 2,927.4 3,734.5 72.1 1,102.5 69.4
25* N e t Acquisition of N onfina ncia l Asse ts (2) 977.1 1,481.6 0.2 573.0 1,563.0 2,632.8 0.3 1,151.2 77.7
150 Sale of Land and Buildings -12.3 -107.6 0.0 -9.8 -17.2 -59.0 0.0 48.6 -45.2
251 Buildings and Structures 384.6 458.3 0.1 197.9 328.3 739.3 0.1 281.0 61.3
252 Machinery / Equipment (>50,000) 463.2 853.6 0.1 355.6 830.5 1,332.3 0.2 478.7 56.1
257 Valuables 1.2 1.2 0.0 0.8 0.3 1.3 0.0 0.0 2.9
258 Land 131.4 260.7 0.0 7.7 400.2 527.5 0.1 266.8 102.3
259 Capital Advance Payments 9.1 15.4 0.0 20.7 20.8 91.3 0.0 76.0 494.8
Source: FPU using AFMIS data downloaded on the 26 May 2012, and Central Statistical Office for GDP data.

1/ Interest Only. Does not include loan principal payments


2/ Proceeds from sale of fixed assets are netted off from the total
3/ 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).

Quarterly Fiscal Bulletin Page | 32 Q4 - 1390


Table 6.3c - Development Budget Expenditures
1389 1389 1389 1390 1390 1390 Compa rison to Budge t 1390 Compa rison to
Qtr 4 Annua l %GD P Qtr 3 Annua l %GD P Origina l Curre nt % 1389 YT D
Core In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Budge t Alloca te d Alloca te d
Qtr Qtr Ce iling (3) Budge t (4) Budge t Cha nge % Incre a se
2 T OT AL GR OSS EXPEN D IT U R ES 15,585.2 43,923.8 6.0 15,429.0 52,667.5 6.0 102,336.5 102,336.5 51.5 8,743.7 19.9
Discretionary Budget 4,826.9 10,138.4 1.4 4,062.3 13,069.9 1.5 27,141.9 27,141.9 48.2 2,931.5 28.9
Non-discretionary Budget 10,758.3 33,785.4 4.6 11,366.7 39,597.6 4.5 75,194.6 75,194.6 52.7 5,812.2 17.2
2* T OT AL N ET EXPEN D IT U R ES (2) 15,585.2 43,923.8 6.0 15,429.0 52,667.5 6.0 8,743.7 19.9

2-25 R ECU R R EN T EXPEN D IT U R ES 5,093.4 16,226.5 2.2 5,516.2 20,909.2 2.4 N /A 45,705.2 45.7 4,682.6 28.9
Compe nsa tion of Employe e s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N /A
211-3 Wages and Salaries 0.0 0.0 0.0 0.0 0.0 0.0
211 Wages and Salaries in Cash 0.0 0.0 0.0 0.0 0.0 0.0
212 Wages and Salaries in Kind 0.0 0.0 0.0 0.0 0.0 0.0
213 Wages and Salary Advance 0.0 0.0 0.0 0.0 0.0 0.0
214-5 Social Benefits 0.0 0.0 0.0 0.0 0.0 0.0

U se of Goods a nd Se rvice s 5,093.4 15,810.2 2.2 5,516.2 20,909.2 2.4 N /A 40,007.1 52.3 5,099.0 32.3
221 Travel 66.5 168.1 0.0 118.8 357.7 0.0 189.6 112.8
222 Communications 46.1 95.5 0.0 46.4 169.7 0.0 74.2 77.7
223 Contracted Services 4,793.7 12,864.8 1.8 3,643.8 16,049.2 1.8 3,184.3 24.8
224 Repairs and Maintenance 95.7 188.1 0.0 84.7 756.9 0.1 568.8 302.4
225 Utilities 2.1 4.3 0.0 2.7 25.4 0.0 21.1 490.9
226 Fuel 25.0 58.0 0.0 8.8 72.2 0.0 14.1 24.4
227-9 Other Use of Goods and Services 64.3 2,431.4 0.3 1,611.0 3,478.3 0.4 1,046.9 43.1

23 Inte re st (1) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 215.3 0.0 0.0 N /A

24 Socia l T ra nsfe rs 0.0 416.3 0.1 0.0 0.0 0.0 0.0 5,482.8 0.0 -416.3 -100.0
242 Subsidies 0.0 16.3 0.0 0.0 0.0 0.0 -16.3 -100.0
245 Grants 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A
248-9 Other Social Transfers 0.0 400.0 0.1 0.0 0.0 0.0 -400.0 -100.0

25 ACQU ISIT ION OF ASSET S


Gross Acquisition of N onfina ncia l Asse ts 10,491.7 27,697.3 3.8 9,912.8 31,758.4 3.6 N /A 60,738.0 52.3 4,061.1 14.7
25* N e t Acquisition of N onfina ncia l Asse ts (2)
4,061.1 14.7
10,491.7 27,697.3 3.8 9,912.8 31,758.4 3.6
150 Sale of Land and Buildings 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A
251 Buildings and Structures 6,976.2 19,538.2 2.7 4,534.3 20,507.1 2.3 968.8 5.0
252 Machinery / Equipment (>50,000) 2,385.8 3,290.0 0.5 1,432.4 5,709.8 0.7 2,419.8 73.6
257 Valuables -4.0 0.7 0.0 0.0 3.0 0.0 2.3 321.5
258 Land -892.1 9.0 0.0 7.1 132.4 0.0 123.4 1,363.6
259 Capital Advance Payments 2,025.8 4,859.3 0.7 3,939.0 5,406.0 0.6 546.7 11.3
Source: FPU using AFMIS data downloaded on the 26 May 2012

1/ Interest Only. Does not include loan principal payments


2/ Proceeds from sale of fixed assets are netted off from the total
3/ Budget and MYR figures of core budget are not available for goods and services (code 21) and capital (code 25) as the published development budget is not broken down into these categories.
4/ Total allocated budget is the same as the 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).

Quarterly Fiscal Bulletin Page | 33 Q4 - 1390


Table 6.4 Total Core Budget Expenditures by Afghanistan National Development Strategy Pillar
1389 1389 1390 1390 1390 Compa rison to Budge t 1390 Compa rison
Qtr 4 Annua l Qtr 3 Qtr 4 Annua l Budge t Curre nt % to 1389 YT D
In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Pre lim or MYR Alloca te d Alloca te d %
Qtr Qtr Qtr Ce iling Budge t (1) Budge t Cha nge Incre a se
T OT AL GR OSS EXPEN D IT U R ES 53,635.0 154,332.2 54,016.2 72,058.1 201,873.6 258,279.6 258,279.6 78.2 47,541.4 30.8
Operating Budget 38,012.8 108,437.4 38,784.2 51,715.3 149,293.6 155,943.1 155,943.1 95.7 40,856.3 37.7
Development Budget 15,553.5 45,894.8 15,232.0 20,342.8 52,579.9 102,336.5 102,336.5 51.4 6,685.1 14.6

Se curity 21,259.3 62,139.7 21,382.9 30,561.9 86,070.8 89,355.0 91,207.3 94.4 23,931.1 38.5
Operating Budget 21,079.1 61,697.8 21,304.4 30,132.7 85,503.7 88,316.4 90,168.7 94.8 23,805.9 38.6
Development Budget 180.1 441.9 78.5 429.3 567.2 1,038.6 1,038.6 54.6 125.2 28.3

T ota l Gove rna nce , R ule of La w a nd H uma n R ights 3,534.8 11,465.8 2,915.7 3,754.4 12,867.6 13,669.2 14,666.2 87.7 1,401.8 12.2
Operating Budget 2,997.7 8,155.3 2,446.3 3,128.4 11,121.0 10,264.1 11,686.7 95.2 2,965.6 36.4
Development Budget 468.4 3,310.4 469.4 626.0 1,746.6 3,405.1 3,405.1 51.3 -1,563.8 -47.2

T ota l Infra structure a nd N a tura l R e source s 8,676.2 23,805.3 7,352.0 12,024.3 26,858.1 48,304.8 49,809.9 53.9 3,052.8 12.8
Operating Budget 1,289.7 2,926.3 1,526.9 2,039.1 4,951.7 3,822.3 5,327.5 92.9 2,025.4 69.2
Development Budget 7,386.5 20,879.0 5,825.1 9,985.2 21,906.4 44,482.4 44,482.4 49.2 1,027.4 4.9

T ota l Educa tion 8,494.2 26,825.2 7,745.4 11,091.5 31,617.1 37,092.0 38,295.3 82.6 4,791.9 17.9
Operating Budget 7,829.7 21,934.1 6,380.0 8,626.1 26,067.0 25,090.5 26,293.8 99.1 4,132.9 18.8
Development Budget 664.5 4,891.1 1,365.3 2,465.3 5,550.1 12,001.5 12,001.5 46.2 659.0 13.5

T ota l H e a lth 2,386.4 6,400.5 1,762.1 2,587.9 7,034.3 10,480.8 10,529.9 66.8 633.8 9.9
Operating Budget 755.8 2,067.2 505.8 762.0 2,179.8 2,663.6 2,712.7 80.4 112.6 5.4
Development Budget 1,630.6 4,333.4 1,256.2 1,825.9 4,854.5 7,817.2 7,817.2 62.1 521.2 12.0

T ota l Agriculture a nd R ura l D e ve lopme nt 4,614.7 10,964.9 5,542.1 4,468.4 16,480.6 25,222.0 26,251.3 62.8 5,515.7 50.3
Operating Budget 499.6 1,623.3 468.2 1,277.9 2,540.6 1,768.2 2,797.6 90.8 917.3 56.5
Development Budget 4,115.2 9,341.6 5,074.0 3,190.5 13,940.0 23,453.8 23,453.8 59.4 4,598.4 49.2

T ota l Socia l Prote ction 1,314.7 6,156.9 2,583.2 3,203.3 9,775.2 2,886.1 10,251.0 95.4 3,618.2 58.8
Operating Budget 1,090.2 5,667.8 2,384.2 2,982.6 9,176.0 1,766.6 9,131.4 100.5 3,508.2 61.9
Development Budget 224.5 489.1 199.0 220.7 599.2 1,119.5 1,119.5 53.5 110.0 22.5

T ota l Economic Gove rna nce a nd Priva te Se ctor D e ve lopme nt 3,354.8 6,573.8 4,732.8 4,366.5 11,169.8 9,454.0 13,458.2 83.0 4,596.0 69.9
Operating Budget 2,471.1 4,365.6 3,768.3 2,766.6 7,754.0 3,959.9 7,964.1 97.4 3,388.4 77.6
Development Budget 883.7 2,208.3 964.5 1,599.9 3,415.9 5,494.1 5,494.1 62.2 1,207.6 54.7

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 21,815.8 3,524.4 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 18,291.4 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 3,524.4 0.0 0.0 N/A
Source: FPU using AFMIS data downloaded on the 26 May 2012

(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.

Quarterly Fiscal Bulletin Page | 34 Q4 - 1390


Table 6.5a Total Core Budget Gross Expenditures by Ministry
1389 1389 1390 1390 1390 Compa rison to Budge t 1390 Compa rison
Qtr 4 Annua l Qtr 3 Qtr 4 Annua l Budge t Curre nt % to 1389 Y T D
Code In millions of Afgha nis
Actua l Actua l P re lim P re lim P re lim or MY R Alloca te d Alloca te d %
Qtr Qtr Qtr Ce iling Budge t (1) Budge t Cha nge Incre a se
25 T OT AL GR OS S E XP E N D IT U R E S 53,635.0 154,332.2 54,016.2 72,058.1 201,873.6 258,279.6 258,279.6 78.2 47,541.4 30.8
Ope ra ting Budge t 38,012.8 108,437.4 38,784.2 51,715.3 149,293.6 155,943.1 155,943.1 95.7 40,856.3 37.7
D e ve lopme nt Budge t 15,553.5 45,894.8 15,232.0 20,342.8 52,579.9 102,336.5 102,336.5 51.4 6,685.1 14.6

26 Ministry of Inte rior 10,237.5 28,465.6 8,861.1 14,091.2 37,451.0 37,963.8 37,963.5 98.6 8,985.4 31.6
Operating Budget 10,184.6 28,230.0 8,833.5 14,007.0 37,321.7 37,726.1 37,725.8 98.9 9,091.7 32.2
Development Budget 52.9 235.6 27.6 84.2 129.3 237.7 237.7 54.4 -106.3 -45.1
22 Ministry of D e fe nce 8,889.1 27,671.9 10,159.6 13,875.3 40,189.7 43,492.6 44,774.3 89.8 12,517.8 45.2
Operating Budget 8,840.2 27,623.0 10,152.4 13,875.3 40,182.5 43,412.8 44,694.5 89.9 12,559.5 45.5
Development Budget 48.9 48.9 7.2 0.0 7.2 79.8 79.8 9.0 -41.7 -85.2
23 Ministry of Fore ign Affa irs 1,031.0 2,134.7 711.3 1,219.9 2,891.7 2,871.3 3,195.2 90.5 757.0 35.5
Operating Budget 947.5 2,044.9 686.2 896.1 2,541.1 2,283.2 2,607.1 97.5 496.2 24.3
Development Budget 83.5 89.8 25.1 323.8 350.6 588.1 588.1 59.6 260.9 290.6
15 P re side ntia l P rote ctive S e rvice 225.4 908.8 287.1 284.4 1,045.2 872.9 1,117.8 93.5 136.4 15.0
Operating Budget 230.6 886.8 268.5 267.9 976.1 764.0 1,008.9 96.7 89.3 10.1
Development Budget -5.2 22.0 18.6 16.5 69.1 108.9 108.9 63.4 47.1 213.8
64 Ge ne ra l D ire ctora te of N a tiona l S e curity 876.3 2,958.8 1,363.8 1,091.2 4,493.3 4,154.5 4,156.4 108.1 1,534.5 51.9
Operating Budget 876.3 2,913.1 1,363.8 1,086.4 4,482.3 4,130.4 4,132.3 108.5 1,569.2 53.9
Development Budget 0.0 45.7 0.0 4.8 11.0 24.1 24.1 45.4 -34.7 -76.0
T ota l S e curity 21,259.3 62,139.7 21,382.9 30,561.9 86,070.8 89,355.0 91,207.3 94.4 23,931.1 38.5
Operating Budget 21,079.1 61,697.8 21,304.4 30,132.7 85,503.7 88,316.4 90,168.7 94.8 23,805.9 38.6
Development Budget 180.1 441.9 78.5 429.3 567.2 1,038.6 1,038.6 54.6 125.2 28.3
10 P re side nts Office 405.1 1,389.9 437.2 539.0 1,689.7 1,847.9 2,065.9 81.8 299.8 21.6
Operating Budget 351.7 1,270.3 392.9 472.7 1,557.7 1,468.6 1,686.6 92.4 287.4 22.6
Development Budget 53.4 119.7 44.2 66.3 132.1 379.4 379.4 34.8 12.4 10.3
11 N a tiona l Asse mbly Me sha nro Jirga 55.1 337.1 132.8 79.6 408.3 464.2 483.6 84.4 71.3 21.1
Operating Budget 51.2 314.4 125.8 75.5 381.2 357.1 376.4 101.3 66.8 21.2
Development Budget 3.9 22.6 7.0 4.1 27.1 107.1 107.1 25.3 4.5 19.8
12 N a tiona l Asse mbly W ole si Jirga 219.3 701.3 301.0 191.4 938.9 903.1 933.8 100.5 237.5 33.9
Operating Budget 215.2 690.5 297.7 189.6 933.7 895.8 926.5 100.8 243.2 35.2
Development Budget 4.1 10.9 3.4 1.8 5.2 7.3 7.3 71.1 -5.7 -52.3
14 S upre me Court 366.3 1,149.3 401.8 425.3 1,429.0 1,445.9 1,468.1 97.3 279.7 24.3
Operating Budget 351.5 1,094.9 339.6 382.2 1,278.5 1,192.7 1,214.9 105.2 183.5 16.8
Development Budget 14.8 54.3 62.3 43.1 150.5 253.2 253.2 59.4 96.2 177.1
50 Ministry of Justice 568.0 1,887.4 563.0 301.6 1,829.6 2,417.7 1,944.4 94.1 -57.8 -3.1
Operating Budget 542.1 1,738.7 507.6 203.2 1,610.7 2,104.1 1,630.9 98.8 -127.9 -7.4
Development Budget 26.0 148.7 55.4 98.4 218.9 313.6 313.6 69.8 70.2 47.2
13 Administra tive Affa irs 318.7 1,638.5 299.4 434.7 1,526.1 640.0 1,519.4 100.4 -112.4 -6.9
Operating Budget 296.6 1,591.8 270.9 430.5 1,493.3 563.3 1,442.6 103.5 -98.4 -6.2
Development Budget 22.0 46.7 28.5 4.3 32.8 76.8 76.8 42.7 -14.0 -29.9
21 Ministry of S ta te a nd P a rlia me nta rt Affa irs 20.7 51.7 22.5 36.8 99.8 80.0 102.2 97.7 48.1 93.0
Operating Budget 20.7 51.7 22.5 36.8 99.8 80.0 102.2 97.7 48.1 93.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
24 Ministry of H a j a nd R e ligious Affa irs 228.7 520.9 -242.9 357.8 813.7 729.0 854.2 95.3 292.8 56.2
Operating Budget 192.3 452.7 -262.6 312.7 704.7 595.9 721.0 97.7 251.9 55.6
Development Budget 36.3 68.2 19.7 45.0 109.1 133.2 133.2 81.9 40.9 60.0
51 Attorne y Ge ne ra l 191.1 609.6 176.2 285.4 822.5 826.7 866.9 94.9 212.9 34.9
Operating Budget 173.9 576.2 164.8 216.5 674.0 643.5 683.6 98.6 97.7 17.0
Development Budget 17.1 33.4 11.4 68.9 148.6 183.2 183.2 81.1 115.2 344.8
72 E le ction Commission 33.3 91.4 24.1 44.4 106.3 106.5 113.1 94.0 15.0 16.4
Operating Budget 25.0 83.1 24.1 37.4 99.3 106.5 113.1 87.7 16.1 19.4
Development Budget 8.2 8.2 0.0 7.1 7.1 0.0 0.0 - -1.2 -14.2
62 IAR CS C 170.4 603.5 215.4 208.7 705.7 257.0 304.2 232.0 102.3 16.9
Operating Budget 68.7 221.6 78.3 93.1 292.1 242.1 714.9 40.9 70.6 31.8
Development Budget 101.7 381.9 137.1 115.6 413.6 15.0 15.0 2,765.3 31.7 8.3
85 Inde pe nde nt Commission for Ove rse e ing the Imple me nta tion of
68.7
Cons 221.6 78.3 93.1 292.1 720.7 714.9 40.9 70.6 31.8
Operating Budget 0.0 0.0 12.2 30.8 52.2 62.0 56.2 92.8 52.2 N/A
Development Budget 68.7 221.6 66.1 62.3 240.0 658.7 658.7 36.4 18.4 8.3
67 T he H igh office of Ove rsight a nd Anti Corruption 884.2 2,255.6 504.2 756.8 2,198.9 143.2 149.1 1,475.1 -56.7 -2.5
Operating Budget 28.3 69.3 25.9 31.0 99.2 89.4 95.3 104.1 29.9 43.1
Development Budget 855.9 2,186.2 478.3 725.8 2,099.7 53.8 53.8 3,901.9 -86.5 -4.0
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 5.1 8.1 2.7 0.0 6.8 3,075.5 3,139.5 0.2 -1.2 -15.0
Operating Budget 675.1 0.0 443.8 616.6 1,837.7 1,851.6 1,915.6 95.9 1,837.7 N/A
Development Budget -670.0 8.1 -441.1 -616.6 -1,830.9 1,223.9 1,223.9 -149.6 -1,839.0 -22,832.9
74 Le ga l T ra ining Ce nte r 0.0 0.0 0.0 0.0 0.0 11.6 6.9 0.0 0.0 N/A
Operating Budget 5.1 0.0 2.7 0.0 6.8 11.6 6.9 99.8 6.8 N/A
Development Budget -5.1 0.0 -2.7 0.0 -6.8 0.0 0.0 - -6.8 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 3,534.8 11,465.8 2,915.7 3,754.4 12,867.6 13,669.2 14,666.2 87.7 1,401.8 12.2
Operating Budget 2,997.7 8,155.3 2,446.3 3,128.4 11,121.0 10,264.1 11,686.7 95.2 2,965.6 36.4
Development Budget 468.4 3,310.4 469.4 626.0 1,746.6 3,405.1 3,405.1 51.3 -1,563.8 -47.2
Source: FPU using AFMIS data downloaded on the 26 May 2012

(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.

Quarterly Fiscal Bulletin Page | 35 Q4 - 1390


Table 6.5b Total Core Budget Gross Expenditures by Ministry (continued)
1389 1389 1390 1390 1390 Compa rison to Budge t 1390 Compa rison
Qtr 4 Annua l Qtr 3 Qtr 4 Annua l Budge t Curre nt % to 1389 Y T D
Code In millions of Afgha nis
Actua l Actua l P re lim P re lim P re lim or MY R Alloca te d Alloca te d %
Qtr Qtr Qtr Ce iling Budge t (1) Budge t Cha nge Incre a se
42 Ministry of P ublic W orks 4,445.6 13,291.3 3,550.3 6,175.1 12,500.2 19,918.3 20,962.8 59.6 -791.1 -6.0
Operating Budget 654.0 1,178.8 946.2 1,167.3 2,561.8 1,794.9 2,839.4 90.2 1,383.1 117.3
Development Budget 3,791.6 12,112.5 2,604.1 5,007.8 9,938.3 18,123.4 18,123.4 54.8 -2,174.2 -17.9
45 Ministry of T ra nsport a nd Avia tion 256.6 857.7 380.1 686.6 1,554.7 1,896.0 2,182.2 71.2 697.0 81.3
Operating Budget 134.4 362.4 123.9 326.2 690.5 439.6 725.7 95.1 328.1 90.5
Development Budget 122.2 495.3 256.2 360.4 864.1 1,456.4 1,456.4 59.3 368.9 74.5
34 Ministry of Communica tion 1,293.4 1,840.4 1,100.2 209.7 1,569.7 2,269.0 2,270.4 69.1 -270.7 -14.7
Operating Budget 137.8 429.4 113.9 137.4 446.2 451.9 453.4 98.4 16.8 3.9
Development Budget 1,155.6 1,411.0 986.4 72.3 1,123.5 1,817.1 1,817.1 61.8 -287.5 -20.4
41 Ministry of E ne rgy a nd W a te r 1,061.1 4,204.1 1,113.9 2,656.0 6,781.9 12,761.6 12,771.1 53.1 2,577.8 61.3
Operating Budget 89.5 301.0 84.7 109.4 353.1 367.1 376.6 93.8 52.1 17.3
Development Budget 971.6 3,903.1 1,029.1 2,546.6 6,428.9 12,394.5 12,394.5 51.9 2,525.8 64.7
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 18.9 36.8 63.0 901.9 901.9 7.0 63.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 18.9 36.8 63.0 901.9 901.9 7.0 63.0 N/A
83 D a Brishna S hirka t 0.0 0.0 24.2 1,173.6 1,224.4 3,726.3 3,726.3 32.9 1,224.4 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 24.2 1,173.6 1,224.4 3,726.3 3,726.3 32.9 1,224.4 N/A
49 Ministry of U rba n D e ve lopme nt 735.3 1,543.4 325.4 232.7 809.7 1,275.3 1,403.1 57.7 -733.7 -47.5
Operating Budget 151.8 239.3 97.1 82.6 234.5 120.1 247.9 94.6 -4.8 -2.0
Development Budget 583.5 1,304.2 228.4 150.1 575.3 1,155.2 1,155.2 49.8 -728.9 -55.9
84 Inde pe nde nt Boa rd of ne w Ka bul 0.0 0.0 36.0 35.3 124.6 240.4 240.4 51.8 124.6 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 36.0 35.3 124.6 240.4 240.4 51.8 124.6 N/A
32 Ministry of Mine s a nd Industrie s 417.6 990.5 354.3 460.6 1,165.4 3,422.4 3,440.2 33.9 175.0 17.7
Operating Budget 86.6 297.6 86.8 121.0 372.9 359.0 376.8 99.0 75.3 25.3
Development Budget 330.9 692.8 267.5 339.7 792.5 3,063.4 3,063.4 25.9 99.7 14.4
65 Ge ode sy a nd Ca rtogra phy Office 57.9 144.1 32.3 36.1 124.3 288.0 289.5 42.9 -19.8 -13.8
Operating Budget 35.4 117.8 32.3 36.1 124.3 123.3 124.8 99.6 6.5 5.5
Development Budget 22.5 26.4 0.0 0.0 0.0 164.7 164.7 0.0 -26.4 -100.0
60 D ire ctora te of E nvironme nt 64.5 149.6 48.3 69.8 178.2 187.8 202.3 88.1 28.5 19.0
Operating Budget 0.0 0.0 35.0 50.9 144.5 138.6 153.2 94.3 144.5 N/A
Development Budget 64.5 149.6 13.3 18.9 33.7 49.1 49.1 68.5 -116.0 -77.5
75 Afgha nista n H igh Atomic E ne rgy Commission 11.7 21.4 6.9 8.3 23.9 29.9 31.7 75.3 2.5 11.7
Operating Budget 0.0 0.0 6.9 8.3 23.9 27.8 29.6 80.5 23.9 N/A
Development Budget 11.7 21.4 0.0 0.0 0.0 2.1 2.1 0.0 -21.4 -100.0
#R E F! #R E F! 0.0 0.0 0.0 0.0 22.0 0.0 0.0 - 22.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 22.0 0.0 0.0 - 22.0 N/A
79 Municipa litie s 332.4 762.8 361.0 243.7 716.2 1,387.9 1,387.9 51.6 -46.6 -6.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 332.4 762.8 361.0 243.7 716.2 1,387.9 1,387.9 51.6 -46.6 -6.1
T ota l Infra structure a nd N a tura l R e source s 8,676.2 23,805.3 7,352.0 12,024.3 26,858.1 48,304.8 49,809.9 53.9 3,052.8 12.8
Operating Budget 1,289.7 2,926.3 1,526.9 2,039.1 4,951.7 3,822.3 5,327.5 92.9 2,025.4 69.2
Development Budget 7,386.5 20,879.0 5,825.1 9,985.2 21,906.4 44,482.4 44,482.4 49.2 1,027.4 4.9
27 Ministry of E duca tion 7,451.2 23,212.0 6,686.4 9,755.2 27,545.8 31,576.7 32,682.1 84.3 4,333.8 18.7
Operating Budget 6,954.3 19,114.7 5,564.7 7,642.2 22,931.6 22,062.4 23,167.9 99.0 3,816.9 20.0
Development Budget 496.9 4,097.3 1,121.8 2,113.0 4,614.2 9,514.3 9,514.3 48.5 516.9 12.6
28 Ministry of H ighe r E duca tion 608.0 2,308.6 700.0 858.8 2,717.7 3,502.7 3,524.5 77.1 409.1 17.7
Operating Budget 548.6 1,850.3 561.7 645.0 2,119.2 2,079.9 2,101.7 100.8 268.9 14.5
Development Budget 59.4 458.3 138.3 213.7 598.6 1,422.8 1,422.8 42.1 140.2 30.6
36 Ministry of Informa tion a nd Culture 256.7 726.4 179.4 275.8 743.7 1,325.7 1,380.7 53.9 17.3 2.4
Operating Budget 216.1 626.9 170.5 221.4 650.4 600.4 655.4 99.2 23.5 3.8
Development Budget 40.6 99.6 8.9 54.5 93.3 725.3 725.3 12.9 -6.3 -6.3
61 S cie nce Aca de my 64.5 193.2 47.8 51.2 173.4 193.4 198.5 87.4 -19.7 -10.2
Operating Budget 44.2 141.0 30.0 44.4 147.4 143.5 148.7 99.1 6.4 4.5
Development Budget 20.3 52.2 17.8 6.8 26.1 49.8 49.8 52.3 -26.1 -50.1
63 N a tiona l Olympic Committe e 113.8 385.0 131.8 150.4 436.4 493.5 509.4 85.7 51.4 13.4
Operating Budget 66.6 201.2 53.3 73.1 218.4 204.2 220.2 99.2 17.2 8.6
Development Budget 47.2 183.8 78.6 77.2 218.0 289.2 289.2 75.4 34.2 18.6
T ota l E duca tion 8,494.2 26,825.2 7,745.4 11,091.5 31,617.1 37,092.0 38,295.3 82.6 4,791.9 17.9
Operating Budget 7,829.7 21,934.1 6,380.0 8,626.1 26,067.0 25,090.5 26,293.8 99.1 4,132.9 18.8
Development Budget 664.5 4,891.1 1,365.3 2,465.3 5,550.1 12,001.5 12,001.5 46.2 659.0 13.5
37 Ministry of P ublic H e a lth 2,386.4 6,400.5 1,762.1 2,587.9 7,034.3 10,480.8 10,529.9 66.8 633.8 9.9
Operating Budget 755.8 2,067.2 505.8 762.0 2,179.8 2,663.6 2,712.7 80.4 112.6 5.4
Development Budget 1,630.6 4,333.4 1,256.2 1,825.9 4,854.5 7,817.2 7,817.2 62.1 521.2 12.0
T ota l H e a lth 2,386.4 6,400.5 1,762.1 2,587.9 7,034.3 10,480.8 10,529.9 66.8 633.8 9.9
Operating Budget 755.8 2,067.2 505.8 762.0 2,179.8 2,663.6 2,712.7 80.4 112.6 5.4
Development Budget 1,630.6 4,333.4 1,256.2 1,825.9 4,854.5 7,817.2 7,817.2 62.1 521.2 12.0

Quarterly Fiscal Bulletin Page | 36 Q4 - 1390


Table 6.5c - Total Core Budget Gross Expenditures by Ministry (continued)
1389 1389 1390 1390 1390 Compa rison to Budge t 1390 Compa rison
Qtr 4 Annua l Qtr 3 Qtr 4 Annua l Budge t Curre nt % to 1389 Y T D
Code In millions of Afgha nis
Actua l Actua l P re lim P re lim P re lim or MY R Alloca te d Alloca te d %
Qtr Qtr Qtr Ce iling Budge t (1) Budge t Cha nge Incre a se
39 Ministry of Agriculture 975.7 2,868.0 1,197.2 1,866.2 4,549.2 5,843.6 6,837.9 66.5 1,681.2 58.6
Operating Budget 325.1 1,061.5 324.9 1,051.5 1,899.5 1,129.5 2,123.9 89.4 838.0 79.0
Development Budget 650.7 1,806.5 872.3 814.6 2,649.7 4,714.1 4,714.1 56.2 843.2 46.7
48 Ministry of Counte r N a rcotics 51.3 184.5 44.2 51.8 171.6 362.1 380.4 45.1 -13.0 -7.0
Operating Budget 28.0 81.8 30.1 44.9 121.3 122.5 140.8 86.1 39.5 48.3
Development Budget 23.3 102.7 14.1 6.9 50.3 239.6 239.6 21.0 -52.4 -51.1
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 3,587.7 7,912.4 4,300.7 2,550.4 11,759.8 19,016.2 19,032.9 61.8 3,847.5 48.6
Operating Budget 146.6 480.0 113.1 181.5 519.8 516.2 532.9 97.6 39.8 8.3
Development Budget 3,441.2 7,432.3 4,187.6 2,368.9 11,240.0 18,500.1 18,500.1 60.8 3,807.7 51.2
T ota l Agriculture a nd R ura l D e ve lopme nt 4,614.7 10,964.9 5,542.1 4,468.4 16,480.6 25,222.0 26,251.3 62.8 5,515.7 50.3
Operating Budget 499.6 1,623.3 468.2 1,277.9 2,540.6 1,768.2 2,797.6 90.8 917.3 56.5
Development Budget 4,115.2 9,341.6 5,074.0 3,190.5 13,940.0 23,453.8 23,453.8 59.4 4,598.4 49.2
46 Ministry of Frontie rs a nd T riba l Affa irs 120.7 344.4 134.7 133.1 452.4 431.7 469.2 96.4 108.1 31.4
Operating Budget 102.3 324.3 112.9 113.3 396.6 357.9 395.5 100.3 72.3 22.3
Development Budget 18.5 20.0 21.8 19.8 55.8 73.8 73.8 75.7 35.8 178.6
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 952.6 5,219.1 2,282.5 2,832.4 8,682.9 1,686.8 8,987.5 96.6 3,463.8 66.4
Operating Budget 842.8 4,925.8 2,165.5 2,700.2 8,316.0 946.2 8,246.8 100.8 3,390.2 68.8
Development Budget 109.8 293.3 117.0 132.2 366.9 740.7 740.7 49.5 73.6 25.1
29 Ministry of R e fuge e s a nd R e pa tria te s 106.3 245.8 68.6 107.4 284.2 338.4 359.4 79.1 38.4 15.6
Operating Budget 51.2 158.3 40.3 69.3 189.2 171.5 192.5 98.3 30.9 19.5
Development Budget 55.0 87.5 28.3 38.1 95.0 166.9 166.9 56.9 7.5 8.6
38 Ministry of W ome n Affa irs 80.6 202.3 70.0 75.9 225.0 259.6 264.0 85.2 22.7 11.2
Operating Budget 47.5 141.5 38.0 53.7 158.0 158.7 163.1 96.8 16.5 11.6
Development Budget 33.1 60.8 31.9 22.2 67.0 100.8 100.8 66.5 6.3 10.3
68 Office of D isa ste r P re pa re dne ss 30.3 75.7 18.5 36.1 81.3 112.0 112.5 72.3 5.6 7.5
Operating Budget 30.3 75.7 18.5 31.1 76.3 88.5 89.0 85.7 0.6 0.7
Development Budget 0.0 0.0 0.0 5.1 5.1 23.5 23.5 21.6 5.1 N/A
76 D ire ctora te of Kochis 24.1 69.6 8.9 18.3 49.2 57.6 58.3 84.5 -20.4 -29.3
Operating Budget 16.0 42.1 8.9 14.9 39.9 43.8 44.5 89.8 -2.2 -5.2
Development Budget 8.1 27.5 0.0 3.4 9.3 13.8 13.8 67.3 -18.2 -66.2
T ota l S ocia l P rote ction 1,314.7 6,156.9 2,583.2 3,203.3 9,775.2 2,886.1 10,251.0 95.4 3,618.2 58.8
Operating Budget 1,090.2 5,667.8 2,384.2 2,982.6 9,176.0 1,766.6 9,131.4 100.5 3,508.2 61.9
Development Budget 224.5 489.1 199.0 220.7 599.2 1,119.5 1,119.5 53.5 110.0 22.5
20 Ministry of Fina nce 2,595.5 5,109.8 4,434.1 2,458.2 8,453.4 5,097.1 9,083.3 93.1 3,343.6 65.4
Operating Budget 1,832.7 3,290.1 3,599.7 1,066.9 5,593.4 1,588.8 5,575.0 100.3 2,303.3 70.0
Development Budget 762.8 1,819.7 834.3 1,391.3 2,860.0 3,508.3 3,508.3 81.5 1,040.3 57.2
25 Ministry of Comme rce 504.7 692.3 82.3 1,589.4 1,799.3 2,313.0 2,316.4 77.7 1,107.0 159.9
Operating Budget 489.1 636.7 62.3 1,561.1 1,724.6 1,887.1 1,890.4 91.2 1,087.9 170.9
Development Budget 15.6 55.6 20.1 28.3 74.7 425.9 425.9 17.5 19.1 34.3
35 Ministry of E conomy 111.5 305.8 85.0 169.9 412.8 1,006.5 1,006.4 41.0 106.9 35.0
Operating Budget 54.7 172.8 45.3 61.8 191.0 230.4 230.3 82.9 18.2 10.5
Development Budget 56.8 133.1 39.7 108.1 221.8 776.1 776.1 28.6 88.7 66.7
66 Control a nd Audit Office 58.7 249.0 68.2 72.6 247.1 507.9 515.0 48.0 -2.0 -0.8
Operating Budget 18.6 73.6 18.8 26.5 79.2 75.3 82.4 96.1 5.6 7.6
Development Budget 40.1 175.4 49.4 46.1 167.9 432.6 432.6 38.8 -7.5 -4.3
73 Ce ntra l S ta tistics Office 72.5 182.9 48.3 62.6 174.5 263.0 266.3 65.5 -8.4 -4.6
Operating Budget 64.1 158.4 31.3 38.1 122.9 122.0 125.3 98.0 -35.5 -22.4
Development Budget 8.4 24.5 17.0 24.5 51.6 141.0 141.0 36.6 27.0 110.3
58 Afgha nista n N a tiona l S ta nda rd Authority 11.9 33.9 14.9 13.8 82.9 266.6 270.8 30.6 48.9 144.1
Operating Budget 11.9 33.9 11.0 12.3 42.9 56.4 60.6 70.8 9.0 26.4
Development Budget 0.0 0.0 4.0 1.5 40.0 210.2 210.2 19.0 40.0 N/A
T ota l E conomic Gov. a nd P riva te S e ctor D e ve l't 3,354.8 6,573.8 4,732.8 4,366.5 11,169.8 9,454.0 13,458.2 83.0 4,596.0 69.9
Operating Budget 2,471.1 4,365.6 3,768.3 2,766.6 7,754.0 3,959.9 7,964.1 97.4 3,388.4 77.6
Development Budget 883.7 2,208.3 964.5 1,599.9 3,415.9 5,494.1 5,494.1 62.2 1,207.6 54.7
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 380.2 380.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 380.2 380.2 0.0 0.0 N/A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 446.5 446.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 446.5 446.5 0.0 0.0 N/A
90 U na lloca te d R e se rve s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 - 0.0 N/A
99 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 20,989.0 2,697.7 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 18,291.4 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 2,697.7 0.0 0.0 N/A
T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 21,815.8 3,524.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 18,291.4 0.0 - 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 3,524.4 0.0 0.0 N/A

Quarterly Fiscal Bulletin Page | 37 Q4 - 1390


Table 6.6a Core Budget Gross Expenditures by Program (Ministries implementing Program Budgeting in 1390)
OP E R AT IN G BU D GE T D E V E LOP M E N T BU D GE T T OT AL BU D GE T
1390 Compa rison to Budge t 1390 Compa rison to Budge t 1390 Compa rison to Budge t
Code In millions of Afgha nis Annua l
Origina l Curre nt % Annua l Curre nt % Annua l Curre nt %
P re lim
Budge t Alloca te d Alloca te d P re lim Alloca te d Alloca te d P re lim Alloca te d Alloca te d
Ce iling Budge t (1) Budge t Budge t (1) Budge t Budge t (1) Budge t
27 M inistry of E duca tion 19,171.6 72,113.0 23,167.9 82.8 4,097.3 9,477.4 43.2 23,268.9 32,645.3 71.3
271 General and Islamic Education 16,532.6 25,035.7 19,287.1 85.7 382.5 4,414.8 8.7 16,915.1 23,701.9 71.4
272 Curriculum Development ,Teacher Education and Education Science703.1 1,956.0 976.3 72.0 1,707.6 2,763.7 61.8 2,410.8 3,740.0 64.5
273 Technical and Vocational Education & Trainings (TVET) 610.8 9,064.8 918.9 66.5 250.8 816.2 30.7 861.6 1,735.1 49.7
274 Literacy 332.0 36,056.5 458.6 72.4 129.5 679.0 19.1 461.4 1,137.6 40.6
275 Education Management 993.1 0.0 1,527.0 65.0 1,626.9 803.8 202.4 2,620.0 2,330.7 112.4
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
39 M inistry of Agriculture , Irriga tion a nd Live stock 1,065.2 43,202.4 2,123.9 50.2 1,806.5 4,742.2 38.1 2,871.7 6,866.0 41.8
391 Natural Resource Management 231.4 19,605.6 252.6 91.6 134.8 269.5 50.0 366.2 522.1 70.1
392 Agricalture ptoduction and productivity 349.6 23,596.8 1,372.1 25.5 908.1 1,822.2 49.8 1,257.7 3,194.3 39.4
393 Economic Regeneration 192.3 0.0 174.1 110.5 502.4 1,734.1 29.0 694.7 1,908.2 36.4
394 Change Management 292.0 0.0 325.2 89.8 261.2 916.3 28.5 553.2 1,241.5 44.6
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
43 M inistry of R ura l R e ha bilita tion a nd D e ve lopme nt 0.6 2,283.2 532.9 0.1 7,432.3 18,815.2 39.5 7,433.0 19,348.0 38.4
431 Local Governance 0.6 80.0 0.0 N/A 5,743.4 15,075.7 38.1 5,744.1 15,075.7 38.1
432 Rural Infrastructure 0.0 17.6 0.0 N/A 1,548.8 2,915.6 53.1 1,548.8 2,915.6 53.1
433 Economic Regeneration 0.0 2,185.5 0.0 N/A 140.1 823.9 17.0 140.1 823.9 17.0
434 Institutional Support Program 0.0 0.0 532.9 0.0 0.0 0.0 N/A 0.0 532.9 0.0
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
41 M inistry of E ne rgy & W a te r 302.9 764.0 376.6 80.4 3,903.1 12,510.5 31.2 4,206.0 12,887.2 32.6
411 Availability of competitively priced electricity for community livelihood and
21.9industry681.0
development 25.2 86.9 1,535.1 6,141.9 25.0 1,557.0 6,167.1 25.2
412 Availability of and accessibility to water for community livelihood and 103.4
industrial development.
83.0 135.3 76.4 2,334.3 6,256.2 37.3 2,437.7 6,391.5 38.1
413 General Administration 177.5 0.0 216.1 82.2 33.8 112.5 30.0 211.3 328.6 64.3
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
20 M inistry of Fina nce 3,354.1 4,130.4 5,575.0 60.2 1,819.7 4,020.4 45.3 5,173.8 9,595.4 53.9
201 Public Finance Management 525.7 4,130.4 3,267.7 16.1 566.4 1,121.6 50.5 1,092.1 4,389.2 24.9
202 Revenue Managemnet 369.8 0.0 491.6 75.2 545.6 1,363.7 40.0 915.4 1,855.3 49.3
203 Policy Management 2,390.1 0.0 84.6 2,824.0 660.3 899.4 73.4 3,050.4 984.0 310.0
204 General Administration 68.5 0.0 1,731.2 4.0 47.4 635.7 7.5 115.9 2,366.9 4.9
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
42 M inistry of P ublic W orks 1,180.9 1,468.6 2,839.4 41.6 12,112.5 18,038.0 67.1 13,293.4 20,877.4 63.7
421 Infrastructure 19.1 1,468.6 33.7 56.6 12,112.5 17,325.7 69.9 12,131.6 17,359.4 69.9
422 Road Maintenance 1,047.2 0.0 2,637.5 39.7 0.0 23.5 0.0 1,047.2 2,661.0 39.4
423 Adminisration and Finance 114.7 0.0 168.2 68.2 0.0 688.8 0.0 114.7 857.1 13.4
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
37 M inistry of P ublic H e a lth 2,078.6 302.6 2,712.7 76.6 4,333.4 7,747.7 55.9 6,412.0 10,460.4 61.3
371 Institutional Development 73.5 302.6 81.2 90.6 442.5 831.3 53.2 516.1 912.5 56.6
372 Health Services Provision 841.9 0.0 1,182.2 71.2 3,889.7 6,916.4 56.2 4,731.6 8,098.6 58.4
373 Administrative Support 1,163.1 0.0 1,449.4 80.3 1.2 0.0 N/A 1,164.3 1,449.4 80.3
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 1,871.9 762.8 0.0 N/A 386.5 0.0 N/A 2,258.5 0.0 N/A
591 IDLG Policy 10.7 762.8 0.0 N/A 0.0 0.0 N/A 10.7 0.0 N/A
592 Institutional Development 9.2 0.0 0.0 N/A 386.5 0.0 N/A 395.7 0.0 N/A
593 Broader Governance 1,518.3 0.0 0.0 N/A 0.0 0.0 N/A 1,518.3 0.0 N/A
594 Support Services 333.8 0.0 0.0 N/A 0.0 0.0 N/A 333.8 0.0 N/A
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
49 M inistry of U rba n D e ve lopme nt 240.6 1,035.2 28.8 836.3 1,304.2 0.0 N/A 1,544.7 28.8 5,369.7
491 Planning and Urban Development 17.4 1,035.2 18.6 93.7 235.7 0.0 N/A 253.1 18.6 1,361.8
492 Housing 2.9 0.0 10.2 28.3 240.9 0.0 N/A 243.8 10.2 2,393.6
493 Urban Infrastructure 17.6 0.0 0.0 N/A 827.6 0.0 N/A 845.2 0.0 N/A
494 Operation and Management 202.7 0.0 0.0 N/A 0.0 0.0 N/A 202.7 0.0 N/A
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
Source: FPU using AFMIS data downloaded on the 26 May 2012
(1) Official data on the revised development budget by program are not available. Figures on allocated budget for the development budget are taken from budget alocations shown in AFMIS data, which differs from published data shown in Tables 6.5.

Quarterly Fiscal Bulletin Page | 38 Q4 - 1390


Table 6.6b Core Budget Gross Expenditures by Program (Ministries implementing Program Budgeting in 1390) continued
OP E R AT IN G BU D GE T D E V E LOP M E N T BU D GE T T OT AL BU D GE T
1390 Compa rison to Budge t 1390 Compa rison to Budge t 1390 Compa rison to Budge t
Code In millions of Afgha nis Annua l Origina l Curre nt % Annua l Curre nt % Annua l Curre nt %
P re lim Budge t Alloca te d Alloca te d P re lim Alloca te d Alloca te d P re lim Alloca te d Alloca te d
Ce iling Budge t (1) Budge t Budge t (1) Budge t Budge t (1) Budge t
45 M inistry of T ra nsport & Civil Avia tion 363.0 1,299.1 725.7 50.0 495.3 1,529.2 32.4 858.3 2,254.9 38.1
451 Air Transport Service 169.5 850.7 431.6 39.3 49.0 1,446.2 3.4 654.4 1,877.7 34.9
452 Land Transport Services 69.2 28.1 122.6 56.5 0.8 74.7 1.0 79.6 197.3 40.3
453 Management and Operation Services 124.2 420.2 171.6 72.4 0.0 8.3 0.0 124.2 179.9 69.1
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
34 Ministry of Communication and Information Technology 430.8 563.3 453.4 95.0 -15,934.9 1,844.0 -864.1 1,841.8 2,297.4 80.2
341 Electronic Afghanistan (E- Afghanistan) 94.4 43.2 84.7 111.4 -11,934.1 1,822.4 -654.9 1,505.4 1,907.1 78.9
342 ICT lite ra cy 20.4 16.7 21.3 95.6 -287.7 7.6 -3,785.3 20.4 28.9 70.5
343 General Administration & Management 316.0 503.3 347.3 91.0 -3,713.2 14.1 -26,413.6 316.0 361.4 87.4
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
25 Ministry of Commerce and Industry 637.2 80.0 1,890.4 33.7 1.4 425.9 0.3 692.8 2,316.4 29.9
251 Private sector and industry development 34.7 33.4 48.8 71.2 0.0 165.7 0.0 47.9 214.5 22.3
252 Trade Policy and Transit 88.3 4.1 106.6 82.8 0.0 159.8 0.0 88.3 266.4 33.1
253 Admin a nd re gula tory se rvice s 514.3 42.4 1,735.0 29.6 1.4 100.4 1.4 556.6 1,835.5 30.3
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
47 Ministry of Labour, Social Affairs, Martyrs and Disabled 5,430.1 595.9 8,246.8 65.8 33.2 717.5 4.6 5,723.5 8,964.3 63.8
471 Labor Support Program 4,723.5 393.5 3,293.8 143.4 27.4 598.5 4.6 4,992.9 3,892.3 128.3
472 Social Support Program 216.1 12.5 366.8 58.9 0.0 29.6 0.0 216.1 396.3 54.5
473 Martyrs and Disabled 15.5 13.4 3,898.8 0.4 0.0 52.8 0.0 15.5 3,951.6 0.4
474 M a nga gme nt a nd Ope ra tions P rogra m 475.0 176.5 687.4 69.1 5.8 36.7 15.9 499.0 724.0 68.9
999 Expenditure returns 0.0 0.0 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
22 Ministry of Defence 15.7 0.0 13.4 117.2 0.0 14.2 0.0 16.5 27.7 59.7
221 Cambat forces 102.5 0.0 137.2 74.7 0.0 85.0 0.0 162.5 222.2 73.1
222 Supportive forces 173.0 166.9 230.3 75.1 16.2 776.1 2.1 306.1 1,006.4 30.4
999 E xpe nditure re turns 98.1 26.3 136.4 71.9 15.7 279.5 5.6 229.1 415.9 55.1
38 Ministry of Women's Affairs 74.9 140.6 93.9 79.8 0.5 496.6 0.1 77.1 590.5 13.0
381 Women Support and Strengthening 1,271.8 89.4 1,686.6 75.4 0.0 379.4 0.0 1,391.5 2,066.0 67.4
382 Gender Development & monitoring of Plicy 1,271.8 89.4 1,686.6 75.4 0.0 379.4 0.0 1,391.5 2,066.0 67.4
383 Administration and Finance 0.0 0.0 1,214.9 0.0 0.0 253.4 0.0 0.0 1,468.3 0.0
999 Expenditure returns 0.0 0.0 1,214.9 0.0 0.0 253.4 0.0 0.0 1,468.3 0.0
35 M inistry of E conomy 0.0 1,443.1 1,008.9 0.0 0.0 108.9 0.0 0.0 1,117.8 0.0
351 Economic Policy and Strategy and Monitoring and Evaluation 0.0 19.2 711.1 0.0 0.0 108.9 0.0 0.0 820.0 0.0
352 Administration and Management Services 0.0 1,423.9 297.8 0.0 0.0 0.0 N/A 0.0 297.8 0.0
999 Expenditure returns 0.0 1,800.0 46.7 0.0 0.0 0.0 N/A 0.0 46.7 0.0
10 President's Office 0.0 1,800.0 46.7 0.0 0.0 0.0 N/A 0.0 46.7 0.0
101 S e rvice s to pre side nt 0.0 89.4 376.4 0.0 0.0 107.1 0.0 0.0 483.6 0.0
999 Expenditure returns 0.0 89.4 376.4 0.0 0.0 107.1 0.0 0.0 483.6 0.0
28 Ministry of Higher Education 0.0 1,447.0 1,442.6 0.0 0.0 0.0 N/A 0.0 1,442.6 0.0
281 Educate & Train Skilled Graduates 0.0 3.9 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
282 Lead and Manage system of Higher Education 0.0 19.2 0.0 N/A 0.0 0.0 N/A 0.0 0.0 N/A
999 E xpe nditure re turns 0.0 1,423.9 1,442.6 0.0 0.0 0.0 N/A 0.0 1,442.6 0.0
62 Civil Service Commissoin 0.0 3.9 926.5 0.0 0.0 7.3 0.0 0.0 933.8 0.0
621 Appointments and Appeals 0.0 3.9 926.5 0.0 0.0 7.3 0.0 0.0 933.8 0.0
622 Public Administration Reform 0.0 391.2 2,607.1 0.0 0.0 591.0 0.0 0.0 3,198.2 0.0
623 Capacity Building 0.0 0.0 1,079.1 0.0 0.0 0.0 N/A 0.0 1,079.1 0.0
624 Adm & operations 0.0 50.5 18.0 0.0 0.0 0.0 N/A 0.0 18.0 0.0
999 E xpe nditure re turns 0.0 340.7 1,510.0 0.0 0.0 591.0 0.0 0.0 2,101.1 0.0
Source: FPU using AFMIS data downloaded on the 26 May 2012
(1) Official data on the revised development budget by program are not available. Figures on allocated budget for the development budget are taken from budget alocations shown in AFMIS data, which differs from published data shown in Tables 6.5.

Quarterly Fiscal Bulletin Page | 39 Q4 - 1390


Table 6.7 Total Core Budget Expenditures by COFOG Sector
1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to
Qtr 4 Annua l Pe rce nt Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l Pe rce nt 1389 YT D
Code In millions of Afgha nis
Actua l Actua l of T ota l Pre lim Pre lim Pre lim Pre lim Pre lim of T ota l Cha nge % Incre a se
Qtr Qtr Qtr Qtr Qtr
2 T OT AL N ET EXPEN D IT U R E 53,632.8 154,269.1 28,301.6 47,382.8 54,203.4 72,014.4 201,902.2 47,633.2 30.9

150 Sale of Land and Buildings 12.3 107.6 22.7 9.2 9.8 17.2 59.0 -48.6 -45.2

2+150 T OT AL GR OSS EXPEN D IT U R E 53,645.1 154,376.6 100.0 28,324.3 47,392.1 54,213.2 72,031.6 201,961.2 100.0 47,584.5 30.8
RECURRENT EXPENDITURE 42,163.9 125,090.1 81.0 24,400.1 40,030.5 43,717.6 59,362.9 167,511.1 82.9 42,421.0 33.9
CAPITAL EXPENDITURE 11,481.2 29,286.5 19.0 3,924.2 7,361.6 10,495.6 12,668.7 34,450.1 17.1 5,163.6 17.6

701 Ge ne ra l Public Se rvice s (1) 5,321.2 13,882.3 9.0 2,447.7 3,799.2 7,334.7 7,864.8 21,446.5 10.6 7,564.2 54.5
Recurrent Expenditure 4,644.2 12,512.7 8.1 2,233.8 3,521.1 6,861.3 5,984.8 18,601.0 9.2 6,088.3 48.7
Capital Expenditure 677.0 1,369.6 0.9 213.9 278.1 473.4 1,880.1 2,845.5 1.4 1,475.9 107.8
702 D e fe nce 10,024.0 31,652.4 20.5 8,615.6 10,112.6 11,852.3 15,353.5 45,934.0 22.7 14,281.6 45.1
Recurrent Expenditure 9,898.2 31,362.4 20.3 8,521.8 10,015.1 11,755.5 14,981.9 45,274.3 22.4 13,911.9 44.4
Capital Expenditure 125.8 290.0 0.2 93.9 97.5 96.8 371.6 659.7 0.3 369.7 127.5
703 Public Orde r a nd Sa fe ty 11,423.8 32,278.8 20.9 5,489.8 11,065.1 10,075.4 14,443.5 41,073.7 20.3 8,794.9 27.2
Recurrent Expenditure 11,016.0 31,493.1 20.4 5,467.1 10,898.3 9,718.9 13,686.8 39,771.0 19.7 8,277.8 26.3
Capital Expenditure 407.8 785.7 0.5 22.7 166.9 356.5 756.7 1,302.8 0.6 517.1 65.8
704 Economic Affa irs 13,223.6 35,234.1 22.8 4,900.8 9,113.4 13,125.4 17,023.0 44,162.6 21.9 8,928.5 25.3
Recurrent Expenditure 4,468.7 13,207.8 8.6 1,509.1 3,324.3 4,390.4 8,265.1 17,489.0 8.7 4,281.1 32.4
Capital Expenditure 8,754.9 22,026.3 14.3 3,391.7 5,789.1 8,735.0 8,757.8 26,673.6 13.2 4,647.4 21.1
705 Environme nta l Prote ction 397.3 912.6 0.6 23.0 44.3 48.5 70.1 185.9 0.1 -726.7 -79.6
Recurrent Expenditure 38.3 114.1 0.1 21.8 34.2 35.0 47.7 138.7 0.1 24.6 21.5
Capital Expenditure 359.0 798.5 0.5 1.2 10.1 13.5 22.4 47.2 0.0 -751.3 -94.1
706 H ousing a nd Communa l Ame nitie s 809.6 1,823.0 1.2 72.7 228.6 346.1 270.6 918.0 0.5 -905.0 -49.6
Recurrent Expenditure 175.0 529.6 0.3 41.9 141.8 95.0 151.9 430.5 0.2 -99.1 -18.7
Capital Expenditure 634.7 1,293.3 0.8 30.8 86.9 251.1 118.7 487.5 0.2 -805.8 -62.3
707 H e a lth 2,442.9 6,596.6 4.3 705.2 2,032.9 1,790.9 2,619.7 7,148.7 3.5 552.1 8.4
Recurrent Expenditure 2,285.5 6,182.4 4.0 676.6 1,973.5 1,718.3 2,495.6 6,864.0 3.4 681.5 11.0
Capital Expenditure 157.5 414.2 0.3 28.6 59.4 72.6 124.1 284.8 0.1 -129.4 -31.2
708 R e cre a tion, Culture a nd R e ligion 600.8 1,926.9 1.2 542.2 600.9 70.3 785.3 1,998.8 1.0 71.9 3.7
Recurrent Expenditure 459.7 1,547.6 1.0 492.9 526.1 -36.4 614.1 1,596.7 0.8 49.0 3.2
Capital Expenditure 141.1 379.2 0.2 49.3 74.8 106.7 171.2 402.1 0.2 22.8 6.0
709 Educa tion 8,309.0 26,223.3 17.0 4,423.9 8,072.3 7,788.4 10,898.6 31,183.2 15.4 4,959.8 18.9
Recurrent Expenditure 8,183.7 24,456.3 15.8 4,336.0 7,308.8 7,442.3 10,517.9 29,605.0 14.7 5,148.7 21.1
Capital Expenditure 125.3 1,767.1 1.1 87.9 763.4 346.1 380.8 1,578.2 0.8 -188.9 -10.7
710 Socia l Prote ction 1,093.0 3,846.6 2.5 1,103.4 2,322.7 1,781.1 2,702.6 7,909.8 3.9 4,063.2 105.6
Recurrent Expenditure 994.7 3,683.9 2.4 1,099.2 2,287.3 1,737.3 2,617.1 7,741.0 3.8 4,057.1 110.1
Capital Expenditure 98.3 162.7 0.1 4.2 35.4 43.8 85.4 168.7 0.1 6.1 3.7
Source: FPU using AFMIS data downloaded on the 26 May 2012

1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.

Quarterly Fiscal Bulletin Page | 40 Q4 - 1390


Table 6.8 - Transactions in Nonfinancial Assets in the Core Budget
1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Comparison to
Qtr 4 Annual %GDP Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annual %GDP 1389 YT D
Code In millions of Afghanis
Actual Actual Prelim Prelim Prelim Prelim Prelim
Qtr Qtr Qtr Qtr Qtr Change % Increase
25 NET ACQUISIT ION OF NONFINANCIAL ASSET S 11,468.9 29,178.9 4.0 3,901.5 7,352.3 10,485.8 12,651.6 34,391.1 3.9 5,212.2 17.9
Land and Buildings 6,587.8 20,158.7 2.8 1,559.3 3,819.0 4,737.2 11,731.8 21,847.4 2.5 1,688.7 8.4
251/8 Purchase of Land and Buildings 6,600.1 20,266.3 2.8 1,582.0 3,828.2 4,747.1 11,749.0 21,906.3 2.5 1,640.1 8.1
150 Sale of Land and Buildings -12.3 -107.6 0.0 -22.7 -9.2 -9.8 -17.2 -59.0 0.0 48.6 -45.2
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 2,849.0 4,143.6 0.6 224.1 1,299.5 1,788.0 3,730.6 7,042.1 0.8 2,898.5 70.0
257 Valuables -2.8 1.9 0.0 0.1 3.0 0.8 0.3 4.3 0.0 2.3 119.4
259 Other Acquisitions 2,034.8 4,874.7 0.7 2,118.0 2,230.9 3,959.7 -2,811.2 5,497.4 0.6 622.7 12.8
Source: FPU using AFMIS data downloaded on the 26 May 2012

Table 6.9 - Transactions in Financial Assets and Liabilities in the Core Budget
1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to
Qtr 4 Annua l %GDP Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l %GDP 1389 YT D
Code In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Pre lim Pre lim Pre lim
Qtr Qtr Qtr Qtr Qtr Cha nge % Incre a se
3+4 T RANSACT IONS IN FINANCIAL ASSET S AND
LIABILIT IES 9,924.5 -6,107.0 -0.8 -17,041.7 4,918.1 8,381.5 14,229.1 10,486.9 1.2 16,593.9 -271.7

3 NET ACQUISIT ION OF FINANCIAL ASSET S 2,680.8 -17,032.6 -2.3 -15,615.0 3,276.8 2,492.1 3,887.8 -5,958.3 -0.7 11,074.3 -65.0
Dome stic 2,680.8 -17,032.6 -2.3 -15,615.0 3,276.8 2,492.1 3,887.8 -5,958.3 -0.7 11,074.3 -65.0
Currency and Deposits -927.6 -17,898.3 -2.5 -7,972.1 -328.8 4,609.8 -2,374.8 -6,065.9 -0.7 11,832.4 -66.1
311 Treasury Single Account -939.7 -16,827.5 -2.3 -5,525.9 -4,030.6 4,778.3 -2,840.5 -7,618.7 -0.9 9,208.9 -54.7
313 Donor Accounts 1,010.6 478.7 0.1 -2,466.5 4,044.6 797.6 463.9 2,839.7 0.3 2,361.0 493.2
314/90 Other Deposit Accounts (1) -998.5 -1,549.5 -0.2 20.2 -342.8 -966.2 1.8 -1,287.0 -0.1 262.5 -16.9
317 Loans -0.1 246.2 0.0 17.9 1.0 1.5 6.0 26.4 0.0 -219.8 -89.3
319 Other Accounts Receivable 41.9 619.5 0.1 424.0 -52.4 396.8 -690.0 78.4 0.0 -541.1 -87.3
Other Assets 3,566.7 0.0 0.0 -8,084.8 3,657.0 -2,516.0 6,946.5 2.8 0.0 2.8 N/A
Fore ign 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISIT ION OF LIABILIT IES 7,243.7 10,925.5 1.5 -1,426.8 1,641.3 5,889.3 10,341.3 16,445.2 1.9 5,519.6 50.5
Dome stic 6,467.7 8,154.9 1.1 -1,505.4 1,058.6 4,710.9 9,807.7 14,071.8 1.6 5,916.9 72.6
411 Accounts Payable 4.4 -9.6 0.0 42.0 -19.0 60.9 454.7 538.6 0.1 548.2 -5,705.2
413 Pension Liabilities -9.9 0.0 0.0 4.0 -2.6 3.9 -5.3 0.0 0.0 0.0 N/A
423 Other Payables 2,573.4 4,007.0 0.5 0.0 850.1 1,133.9 -277.7 1,706.4 0.0 -2,300.6 -57.4
451 Other Liabilities (1) 3,899.9 4,157.5 0.6 -1,551.4 230.0 3,512.3 9,636.0 11,826.8 1.4 7,669.4 184.5
Fore ign 776.0 2,770.7 0.4 78.6 582.8 1,178.4 533.6 2,373.4 0.3 -397.3 -14.3
431 Foreign Currency -4.2 1.4 0.0 -4.9 -8.8 -57.9 -9.6 -81.3 0.0 -82.7 -5,850.2
181-2 Loans 780.2 2,769.3 0.4 83.5 591.6 1,236.3 543.3 2,454.7 0.3 -314.6 -11.4
Source: FPU using AFMIS data downloaded on the 26 May 2012
1. Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net transactions during the period.

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Table 6.10 Alternative Measures of Deficit/Surplus and Financing in the Core Budget
1389 1389 1389 1390 1390 1390 1390 1390 1390 1390 Compa rison to
Qtr 4 Annua l % GD P Qtr 1 Qtr 2 Qtr 3 Qtr 4 Annua l % GD P 1389 YT D
Code In millions of Afgha nis
Actua l Actua l Pre lim Pre lim Pre lim Pre lim Pre lim
Qtr Qtr Qtr Qtr Qtr Cha nge % Incre a se
T R AN SACT ION S AFFECT IN G N ET W OR T H

1 Revenues including Grants 43,708.2 160,372.8 22.0 45,343.3 42,464.7 45,820.3 57,741.5 191,369.8 21.9 30,997.0 19.3
2-25 Expenditures (Recurrent) 42,163.9 125,090.1 17.1 24,400.1 40,030.5 43,717.6 59,362.9 167,511.1 19.2 42,421.0 33.9
23 Interest 7.3 79.5 0.0 37.5 7.2 39.7 7.5 92.0 0.0 12.5 15.7

N e t Ba la nce (1-2-25) 1,544.3 35,282.7 4.8 20,943.2 2,434.2 2,102.7 -1,621.4 23,858.7 2.7 -11,423.9 -32.4
Prima ry Ba la nce (1-2-25+23) 1,551.6 35,362.2 4.8 20,980.7 2,441.4 2,142.4 -1,613.9 23,950.7 2.7 -11,411.4 -32.3

T R AN SACT ION S IN N ON FIN AN CIAL ASSET S

25 Net Acquisition of Nonfinancial Assets 11,468.9 29,178.9 4.0 3,901.5 7,352.3 10,485.8 12,651.6 34,391.1 3.9 5,212.2 17.9

N e t Le nding-Borrowing (1-2) -9,924.6 6,103.7 0.8 17,041.7 -4,918.1 -8,383.1 -14,272.9 -10,532.4 -1.2 -16,636.1 -272.6

Fina ncing (3+4+5) 9,924.6 -6,103.7 -0.8 -17,041.7 4,918.1 8,383.1 14,272.9 10,532.4 1.2 16,636.1 -272.6

T R AN SACT ION S IN FIN AN CIAL ASSET S AN D LIABILIT IES

3 Net Acquisition of Financial Assets 2,680.8 -17,032.6 -2.3 -15,615.0 3,276.8 2,492.1 3,887.8 -5,958.3 -0.7 11,074.3 -65.0
4 Net Acquisition of Financial Liabilities 7,243.7 10,925.5 1.5 -1,426.8 1,641.3 5,889.3 10,341.3 16,445.2 1.9 5,519.6 50.5

5 R ET AIN ED EAR N IN GS 0.1 3.3 0.0 0.0 0.0 1.6 43.9 45.5 0.0

D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Source: FPU using AFMIS data downloaded on the 26 May 2012

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7 Glossary
Budget An itemised 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 channelling 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 Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with a
of) 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 organisation 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 expenditures
(excluding grants)
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
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)

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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 organisation 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.

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