Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Meezan
Month 10

Fiscal Year 1396

 Contents
Summary

1. GFS Summary

2. Revenue Summary

3. Revenue Monthly

4. Revenue by Province

5. Expenditure Summary

6. Expenditure on Operations

7. Expenditure by Ministry

8. Expenditure by COFOG

9. Expenditure by Province

10. Expenditure by ANDS Sector

11. Financing

1
 1396
Year To Date Spending
2%
5%

9% Domestic Revenue Raised YTD

Security

7%
43%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 131. bn
4% Education
Health Change on Last Year
Agriculture and Rural Development
13% Social Protection 14.2%
Economic Governance and Private Sector Development
Unclassified
11% 6%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 10 Report
400000 Revenue 1396
350000 160000
300000 Revenue 1395 140000
250000 120000
Target 1396
200000 100000 1395 YTD 1396 YTD

150000 80000
60000 Expediture Performance YTD
100000
40000
50000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 12 December 2017 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Overall Revenue Performance to Target Tax Revenue Performance to Target

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

50000 10000 Not including customs revenue

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

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

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

Afs Millions
Afs Millions
40000
40000
35000
35000
30000
30000
25000
25000
20000
20000
15000
15000
10000
10000
5000
5000 Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t

3
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

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

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

Expenditure on Operations Expenditure on Development

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

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

4
 200000
1395 YTD 1396 YTD 1396 Budget
180000
Portion of Budget Spent
160000
140000
120000 77.3% 49.7% 17.6% 80.4% 35.6%

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

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 General Directorate of National Security 98.9% 1 Ministry of State and Parliamentart Affairs 93.8%
2 Ministry of Foreign Affairs 83.6% 2 Micro Finance Investment Support Facility for Afghanistan
76.8%
3 Ministry of Martyrs, Disabled and Social Affairs 81.2% 3 Ministry of Finance 70.7%
4 National Assembly Wolesi Jirga 81.1% 4 Ministry of Refugees and Repatriates 68.5%
5 Supreme Court 78.2% 5 Ministry of Agriculture 63.2%
6 Presidential Protective Service 77.1% 6 Ministry of Rural Rehabilitation and Development 50.2%
7 Science Academy 76.2% 7 Ministry of Defence 49.9%
8 Ministry of Energy and Water 76.2% 8 Ministry of Public Health 47.2%
9 Ministry of Urban Development 75.6% 9 Ministry of Urban Development 47.1%
10 Ministry of Refugees and Repatriates 74.7% 10 Ministry of Counter Narcotics 47.1%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 64.8% 1 Ministry of Public Works 39.4%
2 Ministry of Interior 68.0% 2 Ministry of Rural Rehabilitation and Development 50.2%
3 Ministry of Education 74.4% 3 Ministry of Public Health 47.2%
4 Ministry of Martyrs, Disabled and Social Affairs 81.2% 4 Ministry of Agriculture 63.2%
5 General Directorate of National Security 98.9% 5 Da Brishna Shirkat 28.3%
6 Ministry of Finance 50.3% 6 Ministry of Finance 70.7%
7 Ministry of Foreign Affairs 83.6% 7 Ministry of Energy and Water 38.2%
8 Ministry of Higher Education 67.4% 8 Ministry of Education 24.4%
9 Ministry of Public Health 70.0% 9 Ministry of Urban Development 47.1%
10 Supreme Court 78.2% 10 Municipalities
Expected Execution 83.3% Expected Execution 83.3%

5
 Table 1: Sources and Uses of Funds Table

Sources and Uses of Funds Table 1395 1396 Growth Overview:

In millions of Afs Month 10 YTD Month 10 Budget Month 10 YTD Month 10 Month YTD
This sheet overviews the whole financial
Revenue 265700 20736 411803 268546 26728 28.9% 1% operations of the Government, and how they
Tax Revenue 78741 9743 108957 92369 10383 6.6% 17% were paid for.
Fixed Taxes 8354 870 17658 10126 1081 24.2% 21%
Notes:
Taxes on Income and Profits 19039 2000 26088 21951 1928 -3.6% 15%
Taxes on Property 334 33 467 368 36 9.3% 10% - On year to date, total revenue collections
Taxes on Goods and Services 23411 3692 30936 28003 4159 12.7% 20% was Afs 268.5 billion, out of which Afs 26
Taxes on International Trade 23960 2731 33807 29529 2898 6.1% 23% billion was collected in the month 10. This
Other Taxes 3643 418 0 2391 281 -32.7% -34% shows that revenue collection improved
Grants 150704 7657 258803 137175 11697 52.8% -9% dramatically in the month 10 of 1396.
Foreign Governments 150704 7657 137175 11697 52.8% -9% Revenue collected in the month 10 was
International Organisation 0 0 0 0 - - 28.9% more than the same month in 1395.
While revenue collection for all 10 months
Other Revenue 32702 3002 38989 35031 4129 37.5% 7%
(YTD) was increased only 1% than revenue
Property Income 1395 110 1999 1541 205 86.0% 10% collected in the 10 months in 1395.
Sales of Goods and Services 4674 306 6258 6748 1133 270.0% 44% - On year to date, collections in all tax
Fines & Penalties 20193 2137 27689 21692 2461 15.2% 7% components have increased as a result of
Extractive Industry - Royalties & Fees 1174 357 1475 1520 72 -79.8% 29% improved business activity during the year,
Others 5267 92 1568 3530 258 180.9% -33% and refliceting an improvement in retail
Social Contributions 3554 333 5055 3971 518 55.6% 12% activity from the low base last year.

Expenditure 218299 28188 293771 216370 24855 -11.8% -1% - Revenue collection up to 10 months in 1396
makes 65.2% of target revenue, and month
Compensation of Employees 131612 15904 181297 140196 15887 -0.1% 7%
10 alone makes 6.4% of target revenue.
Uses of Goods and Services 65438 8809 110644 54966 6560 -25.5% -16% - Expenditure in the month 10 was 11.8%
Consumption of Fixed Capital 0 0 0 0 0 - - less, similarly on year to date it is 1 percent
Interest 402 26 1831 323 0 -100.0% -20% less than the same period in the previous
Subsidies 1400 350 0 1049 0 -100.0% -25% year. 73.6% of operating budget was spent in
Grants 210 24 0 244 22 -9.1% 16% the 9 months of the year.
Social Benefits 19236 3076 0 19591 2386 -22.4% 2%
Other Expense 0 0 0 0 0 - - - The balance is positive in month 19,
reflecting more revenue collection. than
spending.
Net Operating Balance 47402 -7452 118031 52177 1873 -125.1% 10% Glossary:

Net Acquistion of Non-Financial Assets 36317 4797 107684 38278 4543 -5.3% 5% YTD: Year to Date, the total collection since
Fixed Assets 35559 4648 37942 4523 -2.7% 7% the start of the year, up to the current point.
Acquisition of Fixed Assets 36656 4649 38030 4525 -2.7% 4%
Sale of Fixed Assets (-) -1097 -1 -89 -2 125.4% -92% Net Operating Balance: revenues minus non-
Change in Inventories 0 0 0 0 - - capital expenditures (noted in this table as
just expenditures)
Valuables 1 1 1 0 -49.0% -49%
Non-Produced Assets 756 148 336 19 -86.9% -56%
Net Lending/Borrowing: the net operating
balance, minus net acquisition of non-
Net Lending/Borrowing 11085 -12250 10347 13899 -2670 -78.2% 25% financial assets

Transactions in Financial Assets -21342 14391 -10347 -13887 2670 -81.4% -35%
Net Acquisition of Financial Assets -22049 14440 -20633 -1614 -111.2% -6%
Domestic -22049 14440 -20633 -1614 -111.2% -6%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 708 -49 6747 4285 -8853.8% 854%
Domestic 753 -158 7477 4253 -2784.0% 893%
Foreign -46 110 -731 32 -71.0% 1497%

Discrepancy 0 2141 0 12 0 -100.0% -

6
 Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 10 YTD Month 10 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 265700.5 268546.4 20736.0 26727.7 411802.5 37805.7 -29.3% 1.1% 29%
Domestic Revenues 114996.5 131371.1 13078.8 15030.8 153000.0 14082.2 6.7% 14.2% 15% Notes:

Tax Revenues 78741.0 92369.2 9743.4 10383.4 108956.7 10695.5 -2.9% 17.3% 7% Revenue for the month has:
Fixed Taxes 8354.4 10126.4 870.2 1080.7 17658.0 2005.7 -46.1% 21.2% 24%
Income Taxes 19038.9 21950.9 1999.8 1928.4 26088.0 2520.6 -23.5% 15.3% -4%
- Out of total revenue collected up to month 10
Property Taxes 333.8 368.2 32.5 35.6 467.4 45.4 -21.6% 10.3% 9%
Sales Taxes 23411.4 28003.4 3691.9 4159.1 30936.0 3174.2 31.0% 19.6% 13%
of FY1396, Afs 131.3 billion was collected from
Other Taxes 3642.7 0.0 418.3 0.0 0.0 0.0 - -100.0% -100% domestic sources (grants deducted). In month
Tax Penalties and Fines 0.0 2391.3 0.0 281.4 0.0 0.0 - - - 10 alone Afs 15 billion revenue was collected
Customs Duty, Import Taxes 23959.8 29528.9 2730.7 2898.3 33807.3 2949.6 -1.7% 23.2% 6% from domestic sources.
- YTD domestic revenue collection was 14.2%
Non Tax Revenue 36255.6 39001.8 3335.4 4647.4 44043.3 3386.7 37.2% 7.6% 39% more than the same period in FY1395.
Income from Capital Property 1394.5 1540.6 110.4 205.3 1999.1 200.3 2.5% 10.5% 86%
Sales of Goods and Services 4673.9 6748.0 306.1 1132.7 6258.5 487.4 132.4% 44.4% 270%
Administrative Fees 19318.0 21083.6 2083.7 2371.0 26470.3 2568.6 -7.7% 9.1% 14%
- Major growing line: Custom duty, sales tax,
Royalties 169.3 326.2 34.9 39.8 290.9 46.3 -13.9% 92.6% 14% income tax.
Non Tax Fines and Penalties 874.6 608.7 53.6 90.3 1218.5 107.6 -16.1% -30.4% 68%
Extractive Industry 1004.9 1193.5 322.0 32.4 1183.8 143.3 -77.4% 18.8% -90% - Major falling line: royalities, non tax fines
Miscellaneous Revenue 5266.6 3530.0 91.7 257.5 1567.7 -647.8 -139.8% -33.0% 181% and penalties have fallen down.
Social Contributions 3553.7 3971.3 333.0 518.3 5054.7 481.0 7.8% 11.8% 56%

Grants 150704.0 137175.4 7657.2 11696.9 258802.5 23723.6 -0.5 -9.0% 53% Glossary:
Foreign Governments 150704.0 137175.4 7657.2 11696.9 -9.0% 53%
Foreign Governments - Current 109017.9 92950.1 3651.7 7185.7 -14.7% 97% Domestic Revenues: the total revenues collected by the
Government, without including donor support.
Foreign Governments - Capital 41686.0 44225.3 4005.5 4511.2 6.1% 13%
International Organisation 0.0 0.0 0.0 0.0 - - Y-O-Y:Year-on-Year, the growth in something on last year.
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
Other Government Units 0.0 0.0 0.0 0.0 - - only be spent on a certain project or activities, but
Other Government Units - Current 0.0 0.0 0.0 0.0 - - sometimes can be spent at the discretion of the recipient
Other Government Units - Capital 0.0 0.0 0.0 0.0 - - Government
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
 Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 28314.5 20736.0 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4 35238.3 32546.7 26727.7
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 10057.3 13078.8 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2 14034.6 11611.3 15030.8

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 6267.5 9743.4 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5 9509.8 7601.1 10383.4
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 760.5 870.2 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2 1180.7 906.3 1080.7
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1536.9 1999.8 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5 2137.6 1488.5 1928.4
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 31.3 32.5 36.8 28.9 43.1 40.7 46.0 38.7 28.2 39.6 30.6 35.6
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 1538.0 3691.9 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1 2588.2 2108.5 4159.1
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9 352.3 418.3
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4 232.0 288.6 281.4
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2048.5 2730.7 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0 3331.7 2778.7 2898.3

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 3789.8 3335.4 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7 4524.8 4010.1 4647.4
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 147.4 110.4 111.2 150.0 156.8 158.7 170.6 126.4 147.8 127.7 186.1 205.3
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 300.5 306.1 535.1 868.2 528.3 523.1 1105.4 398.5 342.8 519.9 794.1 1132.7
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1765.6 2083.7 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5 2194.4 2125.8 2371.0
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 15.5 34.9 46.8 25.1 13.3 32.9 32.3 39.1 31.0 33.1 32.8 39.8
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 70.9 53.6 39.8 39.2 56.5 42.6 64.5 61.5 55.3 101.5 57.4 90.3
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 21.1 322.0 5.1 352.1 10.2 13.6 41.2 19.6 16.0 647.9 55.3 32.4
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 1073.2 91.7 277.6 5.5 378.8 554.1 425.4 461.4 350.1 415.1 404.4 257.5
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 395.6 333.0 2.5 175.3 760.9 427.5 419.6 480.6 347.3 485.1 354.3 518.3

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 14197.4 3651.7 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3 13802.7 10523.9 7185.7
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 4059.8 4005.5 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9 7401.0 10411.6 4511.2
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

8
 Table 4: Provincial Revenue Collection

1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 10 YTD Month 9 Month 10 Target Target M-o-M Y-o-Y
Kabul 2172.0 2573.7 171.1 220.7 246.3 348.1 739.3% 44.0% 11.6% This sheet shows the revenue collected by each of the 34
Kapisa 145.7 149.0 14.1 16.9 18.6 140.3 106.3% 31.9% 9.9% provinces, and the central Ministries.
Parwan 242.4 300.5 36.0 30.8 38.0 402.8 74.6% 5.6% 23.4%
Wardak 183.4 168.9 16.9 19.8 20.9 13116.1 1.3% 23.8% 5.4%
Logar 191.1 141.4 15.1 14.2 20.6 184.8 76.5% 36.8% 44.8%
Notes:
Nangarhar 11471.9 13015.2 1390.5 1284.9 1451.4 65087.3 20.0% 4.4% 13.0%
Laghman 178.3 194.7 18.1 21.6 21.4 132.7 146.7% 18.1% -1.3% - Up to month 10 of FY1396 out of total
Pangsher 78.8 118.6 7.4 8.8 8.9 5287.0 2.2% 20.4% 0.6% revenue 43.1% was collected by Central
Baghlan 280.0 341.6 36.7 34.6 35.8 1733.9 19.7% -2.6% 3.4% Ministries and the remaining 56.8% of the
Bamyan 124.6 162.6 15.0 20.2 21.6 453.7 35.8% 44.1% 6.9% revenue was collected by the Mustawfiasts.
Ghazni 326.4 351.2 27.5 34.8 37.0 184.1 190.8% 34.2% 6.4%
- Herat, Nangarhar, Balkh, Farah, and Nimroz
Paktika 219.4 329.5 19.9 24.4 20.2 695.4 47.4% 1.4% -17.4%
Paktiya 1135.0 880.3 102.6 161.8 108.1 21678.3 4.1% 5.4% -33.2%
were the top revenue collecting provinces, that
Khost 459.2 341.1 18.3 26.8 54.8 328.5 103.8% 200.1% 104.7% collected more than Afs 1 billion.
Kunar 168.1 228.5 19.4 21.9 25.5 2979.0 7.7% 31.4% 16.5%
Nuristan 39.4 35.9 6.6 7.2 0.0 7088.2 0.5% -100.0% -100.0% - Typically those on the border will have higher
Badakhshan 276.9 274.8 28.3 25.5 26.0 197.1 139.4% -8.3% 1.8% collection given the customs revenue
Takhar 287.5 327.7 28.4 33.3 25.7 593.5 55.2% -9.8% -22.9% generated there.
Kunduz 570.4 1116.1 143.9 42.3 139.0 230.3 484.5% -3.4% 228.8%
Samangan 132.4 830.3 13.6 14.0 14.8 803.3 103.4% 8.7% 5.4% Glossary:
Balkh 9527.9 11238.9 875.8 1033.9 1110.4 241.1 4661.3% 26.8% 7.4%
Saripul 129.3 135.5 13.8 17.4 16.9 199.9 67.8% 22.5% -2.7% Province: Afghanistan is broken down into 34 provinces,
Ghor 132.8 112.2 9.3 15.1 11.6 15297.3 0.7% 24.7% -23.0% these provinces are the primary administrative divisions for
Dikondy 86.9 87.8 10.0 4.5 6.2 12118.5 0.7% -37.5% 39.0% the country.
Uruzgan 44.8 49.9 3.7 0.0 6.9 61.8 80.8% 85.4% -572366.4%
M-o-M: Month on Month - the change since the last month.
Zabul 75.4 197.6 2.1 7.2 19.2 0.0 - 830.2% 164.6%
Kandahar 5282.7 5792.9 505.4 682.4 655.8 327.9 1766.8% 29.8% -3.9% Y-o-Y: Year on Year - the change since the same month last
Jawzjan 233.6 267.5 25.2 28.9 32.0 1457.1 18.4% 26.9% 10.6% year.
Faryab 1305.6 2694.9 343.8 163.4 314.6 106.3 2536.0% -8.5% 92.5%
Helmand 506.6 561.5 55.4 66.1 59.1 331.4 169.4% 6.6% -10.6%
Badghis 94.3 110.7 10.7 4.5 13.6 174.8 63.3% 26.9% 203.1%
Herat 15818.6 18366.1 1826.9 1669.6 2008.3 176.7 10394.0% 9.9% 20.3%
Farah 3742.6 4161.2 340.2 333.2 398.4 414.1 1005.0% 17.1% 19.6%
Nimroz 9022.8 9061.4 733.7 809.4 705.7 66.7 13592.8% -3.8% -12.8%
Central Ministries 60566.6 56651.3 4725.4 4037.4 7337.5 256.1 22123.3% 55.3% 81.7%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 125253.3 131371.1 11610.8 10937.7 15030.6 153000.0 85.9% 29.5% 37.4%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 10 YTD Month 9 Month 10 Budget Budget
Total Gross Expenditure 255712.0 254736.8 31150.3 32986.6 29400.2 427721.4 59.6% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 298.1 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 254615.4 254647.9 31100.3 32985.6 29397.8
Notes:
Compensation of Employees 131612.1 140196.3 13984.8 15903.5 15886.7 181297.1 77.3%
of which operating budget 131612.1 140196.3 14020.18 15903.52 15886.65 181297.1 77.3% - In YTD of FY1396, 59.6% of total budget was spent.
Wages and Salaries 125112.2 133273.9 13302.4 15382.9 15489.3 - Expenditure on salaries has decreased slightly in
Wages and Salaries in Cash 107983.4 112929.1 10415.2 13628.2 13102.7 comparison to FY1395 for both YTD and monthly basis.
Wages and Salaries in Kind 16845.5 20172.9 2877.5 1672.8 2349.7
- Spending rate for most expenditure objects were more
Wages and Salary Advance 283.3 171.9 9.7 82.0 36.9
Social Benefits 2364.8 2639.5 227.3 206.1 190.7
than 50%.
Social Benefits - in Cash 2364.8 2639.5 227.3 206.1 190.7 - Social transfers and compensation of Employees were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 among the hightest spending itmes.
Return of Salaries -225.2 -204.7 -20.6 -31.6 -25.2 -However other elements of expenditure including:
Other Compensation 4360.2 4487.6 475.8 346.1 231.8 communications, repairs and maintenance, other goods and
services, and fuel use have fallen both UTD and on monthly
Use of Goods and Services 65438.1 54966.2 9609.0 8809.1 6560.4 110643.6 49.7%
basis.
of which operating budget 38688.8 29855.7 5205.7 5830.9 3743.6 57100.7 52.3%
Travel 2189.1 2321.8 283.3 228.7 273.9
Communications 2403.3 2232.8 307.2 388.5 302.7 Glossary:
Contracted Services 21497.7 19781.4 2706.5 4045.9 2504.0
Repairs and Maintenance 4658.2 3338.5 520.7 1317.0 753.5 Total Gross Expenditure: the total expenditures including interest payments
Utilities 3378.5 3112.7 301.0 735.9 524.5 .
Fuel 19436.5 9557.6 1063.5 2386.1 1251.4
Other Use of Goods and Services 11874.8 14621.3 4426.8 -293.1 950.5 Core Budget: The operating budget plus the development budget
Tools and materials (< 50,000) 3702.7 4229.7 564.7 778.6 436.5
Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Other Expenses 3414.6 5671.0 3613.1 196.7 286.0 does not result in the acquisition of a fixed asset. For example payments for
Advances and Return of Expenditure 4757.5 4720.7 249.0 -1268.4 228.0 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Interest 402.4 322.6 10.8 25.7 0.0 1830.8 17.6% recurrent items and vice versa
To Non-Residents 402.4 322.6 10.8 25.7 0.0
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Social Transfers 20846.1 20884.4 1841.2 3450.2 2408.2 25968.0 80.4% example a tractor or irrigation pump (also called Capital Expenditure)
Subsidies 1400.0 1049.2 350.0 350.0 0.0
Compensation of Employees: The total remuneration, in cash or kind,
Grants to Government Units & Other organisations 210.0 244.0 47.3 24.2 21.9
payable to an employee for work done during the accounting period. It
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 consists of wages, salaries, and social contributions made on behalf of
Grants to Foreign Government - Capital 153.3 185.6 46.0 14.0 17.4 employees to social insurance schemes. Excluded are amounts paid to
Grants to other Government Units - Current 56.7 58.4 1.3 10.1 4.5 contractors, self-employed outworkers, and other workers who are not
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 employees.
Social Security 18328.3 18339.6 1442.4 2986.0 1785.7
Other Social Transfers 907.9 1251.6 1.5 90.0 600.5 Goods and Services: Expenditure items such as electricity costs,
Social Assistance 13.5 10.7 1.5 3.4 0.1 maintenance and repair, consultancy services and items with a purchase
value below Afs 50,000
Advance Subsides, Grants 894.4 1241.0 0.0 86.7 600.4
Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Gross Acquisition of Nonfinancial Assets 37413.3 38367.3 5704.5 4798.3 4545.1 107683.8 35.6%
of which operating budget 3290.7 2489.0 287.1 646.7 291.8 10190.5 24.4% Transfers: Payments to a person or organization for which no service is
Net Acquisition of Nonfinancial Assets 36316.7 38278.4 5654.5 4797.2 4542.6 received, for which pension payments and subsidies
Sale of Land and Buildings -1096.7 -88.9 -50.0 -1.1 -2.4
Buildings and Structures 24447.7 25747.9 3878.9 3196.2 3157.5 Interest Payments: The interest paid on outstanding loans
Machinery / Equipment (>50,000) 8554.9 6904.3 1213.8 547.0 651.9
Contingency Funds: Items listed in the operating and development budgets
Valuables 1.4 0.7 0.0 0.6 0.3
that may require funding. Throughout the year, funding from contingency
Land 755.9 336.2 73.1 148.4 19.5 reserve items may be allocated to the budgets of budgetary units during the
Capital Advance Payments 3653.4 5378.2 538.7 906.1 715.9 year (increasing their original budget)

Memorandum Items
Contingency Funds 298.1

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1395 1396 1396 1395 1396 1396 % YTD % Growth Month Overview:
Month 10 YTD Month 9 Month 10 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 194322.8 192936.6 20195.8 25766.4 21726.4 275237.9 70.1% 7.6% -15.7% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 193226.2 192847.7 20193.7 25765.3 21724.0 7.6% -15.7%
Notes:
Compensation of Employees 131612.1 140196.3 14020.2 15903.5 15886.7 181297.1 77.3% 13.3% -0.1%
Wages and Salaries 125112.2 133273.9 13202.6 15382.9 15489.3 17.3% 0.7% - Gross operating expenditure rate YTD was 70.1%
Wages and Salaries in Cash 107983.4 112929.1 11506.5 13628.2 13102.7 13.9% -3.9% of the total operating budget.
Wages and Salaries in Kind 16845.5 20172.9 1672.5 1672.8 2349.7 40.5% 40.5%
- Gross operating spending decreased by 15.7% as
Wages and Salary Advance 283.3 171.9 23.6 82.0 36.9 57% -55%
Social Benefits 2364.8 2639.5 325.8 206.1 190.7 -41.5% -7.5%
compared to the same period in the previous year.
Social Benefits - in Cash 2364.8 2639.5 325.8 206.1 190.7 -41.5% -7.5% - Among expenditure items, spending on social
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - transfer, and compensation of employees were
Return of Salaries -225.2 -204.7 -24.4 -31.6 -25.2 3.3% -20.3% higher.
Other Compensation 4360.2 4487.6 516.1 346.1 231.8 -55.1% -33.0%
- Tools and materials costs less than Afs 50,000 are
Use of Goods and Services 38688.8 29855.7 5205.7 5830.9 3743.6 57100.7 52.3% -28.1% -35.8%
classified as a Goods and Services, not a capital,
Travel 1805.7 1937.5 275.1 168.9 212.4 -22.8% 25.8%
Communications 2403.3 2232.8 317.6 388.5 302.7 -4.7% -22.1%
expenditure.
Contracted Services 1177.1 1222.2 130.8 156.8 112.2 -14.2% -28.4%
Repairs and Maintenance 4658.2 3338.5 506.5 1317.0 753.5 48.8% -42.8% - Operations expenditure is mainly composed of
Utilities 3378.5 3111.8 325.8 735.9 524.4 61.0% -28.7% salaries, which to date have made up 72.6% of
Fuel 19376.5 9507.7 2576.5 2381.1 1241.4 -51.8% -47.9% operating expenditure.
Other Use of Goods and Services 5889.4 8505.2 1073.4 682.8 596.9 -44.4% -12.6%
Tools and materials (< 50,000) 2423.1 2902.3 747.3 484.5 298.0 -60.1% -38.5% Glossary:
Other Expenses 2879.6 5431.3 254.1 185.7 245.8 -3.2% 32.4%
Advances and Return of Expenditure 586.7 171.6 72.0 12.6 53.1 -26.3% 322.7% Total Gross Expenditure: the total expenditures including interest
payments
Interest 402.4 322.6 33.1 25.7 0.0 1830.8 17.6% -100.0% -100.0%
Operating Budget: the Government budget is split into operating
To Non-Residents 402.4 322.6 33.1 25.7 0.0 -100.0% -100.0% and development. Operating is the expenditure not targeted
towards particular development projects under the NPPs.
Social Transfers 20328.9 20073.0 649.7 3359.6 1804.5 24818.8 80.9% 177.7% -46.3%
Subsidies 1400.0 1050.0 0.0 350.0 0.0 - -100.0% Development Budget: The Government budget for development
Grants to Government Units & Other organisations 184.0 205.8 16.6 20.3 21.9 32.0% 8.3% projects implemented by Government agencies. It contains
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - recurrent and capital expenditure in Afghanistan. These projects
Grants to Foreign Government - Capital 153.3 185.6 10.7 14.0 17.4 63.4% 24.5% are mainly donor funded. The Development Budget is sometimes
Grants to other Government Units - Current 30.8 20.2 6.0 6.3 4.5 -24.4% -28.0% referred to as the Capital Budget in other countries
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 18328.3 18339.6 631.8 2986.0 1785.7 182.6% -40.2%
Other Social Transfers 416.6 477.6 1.3 3.4 -3.2 -355.6% -195.4%
Social Assistance 13.5 10.7 1.3 3.4 0.1 -92.0% -97.0%
Advance Subsides, Grants 403.1 466.9 0.0 0.0 -3.3 - -

Gross Acquisition of Nonfinancial Assets 3290.7 2489.0 287.1 646.7 291.8 10190.5 24.4% 1.6% -54.9%
Net Acquisition of Nonfinancial Assets 2194.1 2400.2 285.1 645.6 289.3 1.5% -55.2%
Sale of Land and Buildings -1096.7 -88.9 -2.1 -1.1 -2.4 16.2% 125.4%
Buildings and Structures 2141.8 1548.8 136.3 459.1 165.8 21.7% -63.9%
Machinery / Equipment (>50,000) 691.4 607.0 103.5 42.6 107.6 4.0% 153.0%
Valuables 0.6 0.4 0.0 0.0 0.0 - -
Land 452.7 321.5 46.8 144.1 16.1 -65.7% -88.9%
Capital Advance Payments 4.2 11.3 0.6 0.9 2.3 267.1% 165%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry

1395 1396 1395 1396 1396 % YTD % Change Overview:

Month 10 YTD Month 10 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 256276.8 255769.0 33005.2 29400.2 427721.4 59.8% -0.2% -10.9% undertaken by each Ministry, so you can see how
251514.5 250755.6 32357.2 28860.4 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 47108.4 44505.5 4875.0 4203.0 65711.4 67.7% -5.5% -13.8% much they have managed to spend to date.
Ministry of Defence 53788.2 45041.4 7395.0 4179.1 69588.5 64.7% -16.3% -43.5%
Ministry of Foreign Affairs 3675.1 4571.0 457.2 754.7 5868.3 77.9% 24.4% 65.1% Notes:
Presidential Protective Service 1128.4 1265.0 112.5 127.3 1748.2 72.4% 12.1% 13.1%
General Directorate of National Security 12678.1 14992.4 3352.6 3741.5 15226.5 98.5% 18.3% 11.6% - Spending on security, social
Total Security 118378.2 110375.3 16192.3 13005.7 158142.9 69.8% -6.8% -19.7% protection, and education sectors
were higher than 60% of their
Presidents Office 0.0 - - -
respective sectoral budget in the YTD
National Assembly Meshanro Jirga 360.5 400.9 35.2 44.2 556.7 72.0% 11.2% 25.6%
National Assembly Wolesi Jirga 1259.2 1343.0 132.1 136.2 1735.5 77.4% 6.7% 3.1%
budget of the FY1396.
Supreme Court 2633.7 2724.7 162.6 356.9 3594.1 75.8% 3.5% 119.5% - Expenditure for several objects were
Ministry of Justice 672.8 621.7 142.1 55.5 1197.8 51.9% -7.6% -60.9% less than the same period in 1395.
Administrative Affairs 3653.8 4158.7 549.1 494.5 6499.5 64.0% 13.8% -9.9% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 141.0 119.1 26.7 24.8 165.9 71.8% -15.5% -7.2% spending objects were relatively more
Ministry of Haj and Religious Affairs 829.5 959.7 115.5 121.7 1881.4 51.0% 15.7% 5.3% than the spending rate in the previous
Attorney General 1019.3 1651.5 147.7 182.6 2333.4 70.8% 62.0% 23.6%
month.
Election Commission 149.5 265.9 7.5 48.6 415.0 64.1% 77.9% 551.9%
- General Directorate of National
IARCSC 317.9 483.0 26.8 80.3 1188.3 40.6% 51.9% 200.0%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - Security, Ministry of Martyrs, Disabled
Independent Board of new Kabul 80.4 538.0 2.8 109.4 5323.6 10.1% 569.1% 3865.8% and Social Affairs, and National
Afghanistan Independent Human Rights Commission 72.1 - - - Assembly Wolesi Jirga were the top
The High office of Oversight and Anti Corruption 120.6 98.2 9.3 13.4 164.5 59.7% -18.6% 44.7% spending agencies in the 9 months.
Independent Directorate of Local Governance 2243.3 2863.9 361.9 381.0 5274.3 54.3% 27.7% 5.3% - Spending on Security sector has
Total Governance, Rule of Law and Human Rights 13481.5 16228.3 1719.2 2049.1 30474.4 53.3% 20.4% 19.2% decreased in yearly expenditure, this
is due less spending by Minisry of
Ministry of Public Works 10532.1 11836.5 1182.8 1007.0 27681.0 42.8% 12.4% -14.9%
Ministry of Transport and Aviation 204.3 231.4 19.6 22.8 383.1 60.4% 13.3% 16.3% Interior and Defence.
Ministry of Communication 685.7 923.9 71.9 38.8 2675.1 34.5% 34.7% -46.1%
Ministry of Energy and Water 3308.3 3670.6 317.6 313.5 8675.7 42.3% 11.0% -1.3%
Glossary:
Water Supply and Canalization Corporation 433.0 - - -
Da Brishna Shirkat 8212.4 5720.4 516.4 383.2 20202.6 28.3% -30.3% -25.8% Total Gross Expenditure: the total expenditures
Ministry of Urban Development 2356.1 2425.4 326.5 210.0 4863.1 49.9% 2.9% -35.7% including interest payments
Independent Board of new Kabul 1800.1 - - -
Ministry of Mines and Industries 1118.0 783.5 110.3 58.5 2298.8 34.1% -29.9% -47.0% Operating Budget: the Government budget is
Geodesy and Cartography Office 127.7 1.6 16.7 0.0 12.8 12.7% -98.7% -100.0% split into operating and development. Operating
Directorate of Environment 159.0 165.7 20.3 19.3 308.7 53.7% 4.2% -5.0% is the expenditure not targeted towards
particular development projects under the NPPs.
Afghanistan High Atomic Energy Commission 26.6 32.4 2.6 3.3 58.5 55.4% 21.9% 26.3%
Municipalities 1148.0 1766.7 200.6 242.9 0.0 - 53.9% 21.1%
Total Infrastructure and Natural Resources 27878.0 27558.2 2785.4 2299.4 69392.5 39.7% -1.1% -17.4%

12
Ministry of Education 27547.3 27716.3 2884.8 3214.5 45251.4 61.2% 0.6% 11.4%
Ministry of Higher Education 5107.9 4642.3 897.4 590.4 8272.1 56.1% -9.1% -34.2%
Ministry of Information and Culture 475.9 563.2 72.8 80.7 1230.2 45.8% 18.3% 10.8%
Science Academy 162.3 187.6 17.1 17.8 273.5 68.6% 15.6% 4.2%
National Olympic Committee 171.9 255.8 19.3 23.8 606.5 42.2% 48.8% 23.8%
Total Education 33465.3 33365.2 3891.4 3927.2 55633.7 60.0% -0.3% 0.9%

Ministry of Public Health 10536.6 10854.4 846.3 1278.9 20940.4 51.8% 3.0% 51.1%
Total Health 10536.6 10854.4 846.3 1278.9 20940.4 51.8% 3.0% 51.1%

Ministry of Agriculture 6072.6 7557.2 1154.0 818.2 11710.1 64.5% 24.4% -29.1%
Ministry of Counter Narcotics 690.8 743.4 134.9 156.2 1499.2 49.6% 7.6% 15.7%
Ministry of Rural Rehabilitation and Development 11727.5 9718.9 1392.6 1193.1 19065.3 51.0% -17.1% -14.3%
Total Agriculture and Rural Development 18490.8 18019.5 2681.6 2167.5 32274.6 55.8% -2.5% -19.2%

Ministry of Frontiers and Tribal Affairs 347.5 382.5 38.4 57.5 619.5 61.7% 10.1% 49.7%
Ministry of Martyrs, Disabled and Social Affairs 19630.5 19679.7 3141.6 1960.9 24634.5 79.9% 0.3% -37.6%
Ministry of Refugees and Repatriates 324.3 427.7 133.6 35.8 597.1 71.6% 31.9% -73.2%
Ministry of Women Affairs 177.1 181.6 22.1 26.6 273.1 66.5% 2.5% 20.2%
Office of Disaster Preparedness 563.4 605.1 21.0 10.2 843.3 71.7% 7.4% -51.4%
Directorate of Kochis 67.1 137.3 5.5 18.5 404.0 34.0% 104.6% 240.1%
Total Social Protection 21109.9 21413.9 3362.2 2109.4 27371.6 78.2% 1.4% -37.3%

Ministry of Finance 6115.3 10882.8 640.7 1303.5 19663.4 55.3% 78.0% 103.4%
Ministry of Commerce 837.5 479.4 82.6 45.2 929.5 51.6% -42.8% -45.2%
Ministry of Economy 303.8 347.6 32.5 36.2 626.9 55.4% 14.4% 11.2%
Control and Audit Office 231.2 247.8 10.6 13.9 566.1 43.8% 7.2% 32.0%
Central Statistics Office 131.1 116.6 14.0 14.3 235.4 49.5% -11.0% 2.3%
Afghanistan National Standard Authority 64.0 92.3 11.7 6.3 304.4 30.3% 44.1% -46.1%
Total Economic Governance and Private Sector Development 7683.0 12166.5 792.1 1419.5 22325.7 54.5% 58.4% 79.2%

Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 491.2 774.0 86.7 603.7 1007.5 76.8% 57.6% 596.6%
Unallocated Reserves 0.0 - - -
Unspecified 4762.3 5013.0 648.0 539.8 10158.0 49.4% 5.3% -16.7%
Total Unclassified 5253.5 5787.0 734.7 1143.5 11165.5 51.8% 10.2% 55.6%

13
 Table 8: Expenditure by COFOG

1395 1396 1395 1396 Overview:

Month 10 YTD Month 10
General Public Services 33153.9 39029.5 3570.7 4897.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 22834.3 29641.3 2761.3 3436.7 COFOG classification, so you can see which
Capital Expenditure 10319.6 9388.2 809.4 1461.3 priority areas received what.
Defence 68871.9 62798.1 10998.7 8182.2
Notes:
Recurrent Expenditure 68213.8 62140.5 10914.2 8016.6
Capital Expenditure 658.1 657.6 84.6 165.6 - On YTD, the Government expenditure in the
Public Order and Safety 51458.2 49506.4 5305.5 4803.8 defence sector, and public order and safty has
Recurrent Expenditure 50169.1 48939.4 5133.9 4705.5 slightly declined, where as its expenditure on
Capital Expenditure 1289.1 567.0 171.6 98.2 general public service has increased.
Economic Affairs 35162.0 34107.8 4490.8 3327.4
Recurrent Expenditure 16186.3 13233.8 1794.6 1434.0
Capital Expenditure 18975.8 20874.0 2696.3 1893.4 Glossary:
Environmental Protection 508.8 1074.0 40.3 33.3
COFOG: Classifications of the Functions of
Recurrent Expenditure 147.2 160.7 14.3 16.3 Government, is a UN classification breaking
Capital Expenditure 361.6 913.3 25.9 16.9 down Government expenditure by key policy
Housing and Communal Amenities 2664.3 3135.4 445.9 426.2 areas.
Recurrent Expenditure 489.3 691.1 56.7 86.6 Recurrent Expenditure: is expenditure on non-
Capital Expenditure 2175.0 2444.4 389.2 339.6 capital items, typically salaries etc. These are
Health 10636.4 10950.4 855.3 1290.8 items which need to be repurchased each
Recurrent Expenditure 9314.0 9804.2 701.1 1047.2 year.
Capital Expenditure: is the expenditure on
Capital Expenditure 1322.4 1146.2 154.2 243.6
assets.
Recreation, Culture and Religion 1863.7 2202.4 270.0 286.0
Recurrent Expenditure 1592.3 1869.2 206.2 231.6
Capital Expenditure 271.4 333.2 63.8 54.4
Education 32901.1 32633.4 3826.8 3835.8
Recurrent Expenditure 31045.7 30815.3 3536.6 3598.5
Capital Expenditure 1855.4 1818.1 290.2 237.4
Social Protection 19037.0 19048.7 3193.7 1849.9
Recurrent Expenditure 18864.0 18890.5 3080.6 1827.2
Capital Expenditure 173.0 158.2 113.1 22.7

Total 256257.3 254486.1 32997.8 28933.3

14
 Table 9: Expenditure by Province

1395 1396 1395 1396 YTD Month Overview:

Month 10 YTD Month 10 % Growth
Kabul 15997.7 16129.5 1747.9 1731.9 0.8% -0.9% This sheet overviews the expenditure on provinces. This
Kapisa 2223.2 2330.6 285.1 205.9 4.8% -27.8% does not give a full overview of the expenditure benefits
Parwan 3720.0 3630.5 592.8 441.4 -2.4% -25.5% to provinces, as some central spending impacts provincial
Wardak 2278.9 2475.0 350.8 339.5 8.6% -3.2% welfare.
Logar 1766.8 2163.0 205.2 240.8 22.4% 17.3%
Nangarhar 13198.7 13173.2 1834.3 1327.1 -0.2% -27.7%
Notes:
Laghman 2223.4 2019.5 396.5 159.3 -9.2% -59.8%
Pangsher 1378.5 1264.8 178.2 161.4 -8.2% -9.4% - On YTD and monthly basis, all provinces
Baghlan 6448.4 4385.5 479.4 419.9 -32.0% -12.4% have seen minor decrease in expenditures.
Bamyan 1973.8 3111.9 357.4 209.9 57.7% -41.3% Only most of the border provinces show
Ghazni 3274.5 3240.0 423.6 496.9 -1.1% 17.3% increase in thier expenditures.
Paktika 2188.4 2377.8 236.1 268.7 8.7% 13.8%
Paktiya 9193.9 8676.2 1406.8 785.1 -5.6% -44.2% Glossary:
Khost 2927.0 2541.6 400.4 300.4 -13.2% -25.0%
Kunar 2284.3 2675.5 316.6 211.5 17.1% -33.2% Offshore Payments: payments received by the
Nuristan 1214.3 1378.2 58.2 147.2 13.5% 152.9% Government from outside of Afghanistan, not collected by
Badakhshan 4997.3 5034.2 615.2 428.2 0.7% -30.4% any of the Line Ministries, or Provinces.
Takhar 3430.9 3807.1 271.9 470.9 11.0% 73.2%
Kunduz 4332.8 4579.4 173.1 452.6 5.7% 161.5%
Samangan 2044.0 1627.1 204.7 121.2 -20.4% -40.8%
Balkh 12203.2 11411.6 1599.6 1034.8 -6.5% -35.3%
Saripul 2038.0 1857.9 220.1 182.6 -8.8% -17.1%
Ghor 2611.3 1957.0 413.1 294.2 -25.1% -28.8%
Dikondy 1480.9 1723.4 120.0 280.3 16.4% 133.6%
Uruzgan 1466.7 1367.9 61.8 129.2 -6.7% 108.9%
Zabul 1330.2 1583.3 116.0 198.6 19.0% 71.2%
Kandahar 11759.5 11817.6 1678.1 1302.4 0.5% -22.4%
Jawzjan 2648.2 3300.2 310.0 302.3 24.6% -2.5%
Faryab 3010.7 3069.5 420.4 437.1 2.0% 4.0%
Helmand 8793.1 8408.5 1218.3 654.2 -4.4% -46.3%
Badghis 1558.2 1534.2 206.4 151.6 -1.5% -26.6%
Herat 11163.0 10721.0 1460.9 1068.7 -4.0% -26.8%
Farah 2094.1 2540.5 177.2 271.0 21.3% 53.0%
Nimroz 1564.0 2054.8 282.6 137.4 31.4% -51.4%
Central Ministries 104277.6 104997.2 13868.0 13966.7 0.7% 0.7%
Offshore Payments 1181.4 804.0 318.7 69.4 -31.9% -78.2%
Total 256276.8 255769.0 33005.2 29400.2 -0.2% -10.9%

15
 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Month 10 YTD Month 10
Security 118,378.2 110,375.3 16,192.3 13,005.7 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 13,481.5 16,228.3 1,719.2 2,049.1 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 27,878.0 27,558.2 2,785.4 2,299.4 Government's policy priorities.
Education 33,465.3 33,365.2 3,891.4 3,927.2
Glossary:
Health 10,536.6 10,854.4 846.3 1,278.9
Agriculture and Rural Development 18,490.8 18,019.5 2,681.6 2,167.5 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 21,109.9 21,413.9 3,362.2 2,109.4 Development Strategy, the original document setting
Economic Governance and Private Sector Development 7,683.0 12,166.5 792.1 1,419.5 out the development plan for Afghanistan. The sectors
Unclassified 5,253.5 5,787.0 734.7 1,143.5 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

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 Table 11: Financing

1395 1396 1395 1396 Overview:

Month 10 YTD Month 10
TOTAL FINANCING (21,341.8) (13,886.7) 14,390.7 2,670.3 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (22,049.3) (20,633.4) 14,439.6 (1,614.3)
Domestic (22,049.3) (20,633.4) 14,439.6 (1,614.3) Notes:
Currency and Deposits (10,002.4) (13,964.7) 10,436.6 (5,616.3)
- Values in the bracket shows increase in assets and
Treasury Single Account (8,880.2) (1,389.7) 8,409.4 (8,721.0) decrease in liabilties; and values without bracket
Provincial Revenue Accounts (393.8) (190.0) (182.3) - shows increase in liablities and decrease in assets.
Donor Accounts (728.4) (12,385.1) 2,209.4 3,104.8 -Financing shows an decrease of Afs 2.6 billion in the
Other Deposit Accounts 0.0 - - (0.0) 10th month. The amount of decrease is more than Afs
Loans 9.6 20.8 0.8 0.5 1.4 billion increased in the previous month. The change
Loans 4.1 4.0 0.8 0.5 is substantially more than the same period in 1395.
Advances 5.5 16.8 (0.0) -
Other Accounts Receivable 396.2 (683.7) 232.3 (500.0)
Glossary:
Clearing Accounts 220.2 (730.0) 232.3 (500.0)
Other Current Assets 176.0 46.3 - - Treasury Single Account: The main bank account of the
Other Assets (12,452.8) (6,005.7) 3,770.0 4,501.5 Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (12,452.8) (6,005.7) 3,770.0 4,501.5 Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 707.5 6,746.7 (48.9) 4,284.6
Domestic 753.3 7,477.4 (158.5) 4,252.9 Accounts Receivable: outstanding payments due to the
Government
Accounts Payable 1,155.2 1,001.9 (362.7) 15.0
Accounts Payable - Suppliers 1,135.0 990.0 (387.5) 23.5 Accounts Payable: outstanding payments owed by the
Accounts Payable - Other 20.2 11.9 24.8 (8.6) Government.
Pension Liabilities 10.3 6.9 7.3 (12.4)
Other Payables 0.7 0.7 - 0.3 Financial Assets: A financial claim on an asset that is
Other Liabilities (412.9) 6,467.9 197.0 4,250.1 usually documented by some type of legal
Foreign (45.8) (730.7) 109.5 31.7 representative. Examples include bonds and shares of
Foreign Currency - - - - stock, but not tangible assets such as real estate or
gold. These are included below the line as financing
Loans (230.8) (678.8) (18.6) 25.0
items
Currency Gain/Loss 185.1 (51.9) 128.1 6.7

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