Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Qawas
Month 12

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%
6%

7% Domestic Revenue Raised YTD

Security

8% 39%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 166. bn
Education
5%
Health Change on Last Year
Agriculture and Rural Development

13%
Social Protection 16.5%
Economic Governance and Private Sector Development
Unclassified
7%
13%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 12 Report
400000 Revenue 1396
350000 200000
300000 Revenue 1395

250000 150000
Target 1396
200000 1395 YTD 1396 YTD

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

AFMIS Download: 14 January 2018 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

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

Overall Revenue Performance to Target (including grants) 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

70000 450000

60000 400000
350000
50000
300000
40000 250000
30000 200000
150000
20000
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 96.3% 79.5% 24.6% 97.6% 63.1%

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

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 General Directorate of National Security 100.0% 1 General Directorate of National Security 94.8%
2 Supreme Court 99.9% 2 Ministry of Finance 94.3%
3 National Assembly Wolesi Jirga 99.8% 3 Ministry of State and Parliamentart Affairs 93.8%
4 Ministry of Finance 99.0% 4 Ministry of Agriculture 90.7%
5 Ministry of Education 99.0% 5 IARCSC 88.7%
6 Ministry of Martyrs, Disabled and Social Affairs 98.3% 6 Ministry of Public Health 87.4%
7 Ministry of Public Health 98.1% 7 Attorney General 85.5%
8 Ministry of Public Works 98.1% 8 Ministry of Urban Development 85.1%
9 Ministry of Foreign Affairs 97.9% 9 Ministry of Refugees and Repatriates 83.2%
10 Ministry of Information and Culture 97.4% 10 Ministry of Economy 82.5%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 84.9% 1 Ministry of Public Works 62.0%
2 Ministry of Interior 88.9% 2 Ministry of Rural Rehabilitation and Development 79.6%
3 Ministry of Education 99.0% 3 Ministry of Public Health 87.4%
4 Ministry of Martyrs, Disabled and Social Affairs 98.3% 4 Da Brishna Shirkat 54.4%
5 General Directorate of National Security 100.0% 5 Ministry of Agriculture 90.7%
6 Ministry of Finance 99.0% 6 Ministry of Energy and Water 63.4%
7 Ministry of Higher Education 95.3% 7 Ministry of Finance 94.3%
8 Ministry of Foreign Affairs 97.9% 8 Ministry of Education 37.5%
9 Ministry of Public Health 98.1% 9 Ministry of Urban Development 85.1%
10 Independent Directorate of Local Governance 96.1% 10 Municipalities
Expected Execution 100.0% Expected Execution 100.0%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 12 YTD Month 12 Budget Month 12 YTD Month 12 Month YTD
This sheet overviews the whole financial
Revenue 346801 37121 411803 348461 51305 38.2% 0% operations of the Government, and how
Tax Revenue 99187 10589 108957 102289 1135 -89.3% 3% they were paid for.
Fixed Taxes 10995 1554 17658 11270 17 -98.9% 2%
Notes:
Taxes on Income and Profits 24037 2528 26088 24773 826 -67.3% 3%
Taxes on Property 427 46 467 409 0 -99.8% -4% - On year to date, total revenue
Taxes on Goods and Services 28492 2942 30936 30549 72 -97.5% 7% collections was Afs 348.4 billion, out of
Taxes on International Trade 29930 2495 33807 32597 83 -96.7% 9% which Afs 51.3 billion was collected in the
Other Taxes 5306 1023 0 2692 137 -86.6% -49% month 12. This shows that revenue
Grants 203665 22767 258803 181673 30160 32.5% -11% collection improved dramatically in the
Foreign Governments 203665 22767 181673 30160 32.5% -11% month 12 of 1396. Revenue collected in
International Organisation 0 0 0 0 - - the month 12 was 38.2% more than the
same month in 1395. While revenue
Other Revenue 39393 3188 38989 59979 19990 527.0% 52%
collection for all 12 months (YTD) was
Property Income 1840 255 1999 1729 14 -94.5% -6% same collection as 12 months in 1395.
Sales of Goods and Services 5720 272 6258 7728 441 62.3% 35% - On year to date, collections in tax on
Fines & Penalties 25481 2937 27689 24943 713 -75.7% -2% goods and services, tax on international
Extractive Industry - Royalties & Fees 1343 95 1475 2408 468 393.2% 79% trade, and sales of goods and srvices
Others 5009 -370 1568 23171 18355 -5056.6% 363% have increased as a result of improved
Social Contributions 4556 577 5055 4519 19 -96.7% -1% business activity during the year, and
refliceting an improvement in retail
Expenditure 292918 35171 293771 288300 38791 10.3% -2% activity from the low base last year.
Compensation of Employees 164508 17947 181297 174569 20518 14.3% 6%
- Revenue collection up to 12 months in
Uses of Goods and Services 103422 15832 110644 87933 16217 2.4% -15% 1396 makes 84.6% of target revenue, and
Consumption of Fixed Capital 0 0 0 0 0 - - month 12 alone makes 12.4% of target
Interest 580 115 1831 451 108 -6.5% -22% revenue.
Subsidies 1400 0 0 1389 0 - -1% - Expenditure in the month 12 was 10.3%
Grants 554 211 0 593 281 33.0% 7% higher, while on year to date it is 2
Social Benefits 22454 1065 0 23366 1666 56.4% 4% percent less than the same period in the
Other Expense 0 0 0 0 0 - - previous year. 98.1% of operating budget
was spent in the 12 months of the year.
Net Operating Balance 53883 1949 118031 60161 12514 541.9% 12%
- The balance is positive in month 12,
reflecting more revenue collection.
Net Acquistion of Non-Financial Assets 58569 11755 107684 67843 22160 88.5% 16% than spending.
Fixed Assets 57576 11826 67448 22137 87.2% 17%
Acquisition of Fixed Assets 58695 11846 67542 22137 86.9% 15%
Sale of Fixed Assets (-) -1119 -20 -94 0 -100.0% -92% Glossary:
Change in Inventories 0 0 0 0 - -
Valuables 4 2 1 0 -95.1% -64% YTD: Year to Date, the total collection
since the start of the year, up to the
Non-Produced Assets 989 -73 393 23 -131.1% -60%
current point.

Net Lending/Borrowing -4686 -9805 10347 -7682 -9646 -1.6% 64% Net Operating Balance: revenues minus
non-capital expenditures (noted in this
Transactions in Financial Assets -5568 9808 -10347 5012 6964 -29.0% -190% table as just expenditures)
Net Acquisition of Financial Assets -6364 10351 -5234 3240 -68.7% -18%
Domestic -6364 10351 -5234 3240 -68.7% -18% Net Lending/Borrowing: the net
Foreign 0 0 0 0 - - operating balance, minus net acquisition
of non-financial assets
Net Incurrence of Liabilities 795 -542 10245 3724 -786.5% 1188%
Domestic 2237 603 10907 3636 502.6% 388%
Foreign -1442 -1146 -661 87 -107.6% -54%

Discrepancy 0 3 0 -2670 -2682 -100234.1% -

6
 Table 2: Revenue Summary Table
Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 12 YTD Month 12 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 346801.3 348460.6 37120.7 51304.7 411802.5 37805.7 35.7% 0.5% 38%
Domestic Revenues 143136.6 166787.4 14354.2 21144.7 153000.0 14082.2 50.2% 16.5% 47% Notes:

Tax Revenues 99187.1 102289.2 10588.5 1135.4 108956.7 10695.5 -89.4% 3.1% -89% Revenue for the month has:
Fixed Taxes 10995.0 11269.7 1553.7 17.4 17658.0 2005.7 -99.1% 2.5% -99%
Income Taxes 24036.7 24772.8 2528.1 826.1 26088.0 2520.6 -67.2% 3.1% -67%
- Out of total revenue collected up to month 12
Property Taxes 427.1 408.6 46.4 0.1 467.4 45.4 -99.8% -4.3% -100%
Sales Taxes 28492.1 30549.0 2942.2 72.2 30936.0 3174.2 -97.7% 7.2% -98%
of FY1396, Afs 166.7 billion was collected from
Other Taxes 5306.3 0.0 1022.8 0.0 0.0 0.0 - -100.0% -100% domestic sources (grants deducted). In month
Tax Penalties and Fines 0.0 2692.1 0.0 137.0 0.0 0.0 - - - 12 alone Afs 21.1 billion revenue was collected
Customs Duty, Import Taxes 29930.0 32596.9 2495.3 82.5 33807.3 2949.6 -97.2% 8.9% -97% from domestic sources.
- YTD domestic revenue collection was 16.5%
Non Tax Revenue 43949.4 64498.2 3765.7 20009.3 44043.3 3386.7 490.8% 46.8% 431% more than the same period in FY1395.
Income from Capital Property 1840.1 1728.8 254.7 14.0 1999.1 200.3 -93.0% -6.0% -95%
Sales of Goods and Services 5720.0 7727.8 271.7 441.1 6258.5 487.4 -9.5% 35.1% 62%
Administrative Fees 24361.5 24210.7 2803.3 654.0 26470.3 2568.6 -74.5% -0.6% -77%
- Major growing line: Extractive industries,
Royalties 262.9 379.8 39.5 0.0 290.9 46.3 -100.0% 44.5% -100% Sales tax, Custom duty, Miscellaneous revenue
Non Tax Fines and Penalties 1119.4 731.8 134.1 58.7 1218.5 107.6 -45.5% -34.6% -56% - Major falling line: Non tax Fines and
Extractive Industry 1080.5 2028.5 55.4 467.5 1183.8 143.3 226.2% 87.7% 745% Penalties, Income from Capital Property
Miscellaneous Revenue 5008.7 23171.3 -370.3 18354.9 1567.7 -647.8 -2933.4% 362.6% -5057%
Social Contributions 4556.3 4519.5 577.4 19.1 5054.7 481.0 -96.0% -0.8% -97%

Glossary:
Grants 203664.7 181673.2 22766.5 30160.1 258802.5 23723.6 0.3 -10.8% 32%
Foreign Governments 203664.7 181673.2 22766.5 30160.1 -10.8% 32%
Domestic Revenues: the total revenues collected by the
Foreign Governments - Current 143100.9 118468.9 13028.2 20816.7 -17.2% 60% Government, without including donor support.
Foreign Governments - Capital 60563.8 63204.4 9738.4 9343.3 4.4% -4%
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
Government
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
 Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 28314.5 20736.0 43980.0 37120.7 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4 35238.3 32546.7 26727.7 28609.5 51304.7
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 10057.3 13078.8 13785.8 14354.2 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2 14034.6 11611.3 15030.8 14271.7 21144.7

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 6267.5 9743.4 9857.6 10588.5 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5 9509.8 7601.1 10383.4 8784.6 1135.4
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 760.5 870.2 1086.9 1553.7 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2 1180.7 906.3 1080.7 1125.9 17.4
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1536.9 1999.8 2469.6 2528.1 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5 2137.6 1488.5 1928.4 1995.8 826.1
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 31.3 32.5 46.8 46.4 36.8 28.9 43.1 40.7 46.0 38.7 28.2 39.6 30.6 35.6 40.3 0.1
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 1538.0 3691.9 2138.5 2942.2 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1 2588.2 2108.5 4159.1 2473.4 72.2
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9 352.3 418.3 640.9 1022.8
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4 232.0 288.6 281.4 163.7 137.0
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2048.5 2730.7 3474.9 2495.3 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0 3331.7 2778.7 2898.3 2985.5 82.5

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 3789.8 3335.4 3928.2 3765.7 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7 4524.8 4010.1 4647.4 5487.1 20009.3
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 147.4 110.4 190.9 254.7 111.2 150.0 156.8 158.7 170.6 126.4 147.8 127.7 186.1 205.3 174.2 14.0
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 300.5 306.1 774.4 271.7 535.1 868.2 528.3 523.1 1105.4 398.5 342.8 519.9 794.1 1132.7 538.7 441.1
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1765.6 2083.7 2240.2 2803.3 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5 2194.4 2125.8 2371.0 2473.2 654.0
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 15.5 34.9 54.1 39.5 46.8 25.1 13.3 32.9 32.3 39.1 31.0 33.1 32.8 39.8 53.6
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 70.9 53.6 110.7 134.1 39.8 39.2 56.5 42.6 64.5 61.5 55.3 101.5 57.4 90.3 64.5 58.7
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 21.1 322.0 20.3 55.4 5.1 352.1 10.2 13.6 41.2 19.6 16.0 647.9 55.3 32.4 367.5 467.5
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 1073.2 91.7 112.4 -370.3 277.6 5.5 378.8 554.1 425.4 461.4 350.1 415.1 404.4 257.5 1286.4 18354.9
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 395.6 333.0 425.2 577.4 2.5 175.3 760.9 427.5 419.6 480.6 347.3 485.1 354.3 518.3 529.1 19.1

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30194.2 22766.5 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9 14337.8 30160.1
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30194.2 22766.5 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9 14337.8 30160.1
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 14197.4 3651.7 21054.8 13028.2 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3 13802.7 10523.9 7185.7 4702.0 20816.7
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 4059.8 4005.5 9139.4 9738.4 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9 7401.0 10411.6 4511.2 9635.8 9343.3
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 12 YTD Month 11 Month 12 Target Target M-o-M Y-o-Y
Kabul 2755.1 3263.5 321.3 313.6 368.5 348.1 937.4% 14.7% 17.5% This sheet shows the revenue collected by each of the 34
Kapisa 182.5 195.7 16.0 22.9 30.6 140.3 139.5% 91.5% 33.7% provinces, and the central Ministries.
Parwan 305.8 374.2 32.1 36.4 41.5 402.8 92.9% 29.2% 14.1%
Wardak 235.8 220.8 25.6 27.1 26.2 13116.1 1.7% 2.5% -3.1%
Logar 241.6 184.8 14.6 22.7 28.8 184.8 100.0% 97.6% 27.0%
Notes:
Nangarhar 14146.1 16172.2 1556.7 1219.5 1600.3 65087.3 24.8% 2.8% 31.2%
Laghman 221.3 241.1 23.2 22.9 23.1 132.7 181.6% -0.4% 1.3% - Up to month 12 of FY1396 out of total
Pangsher 98.3 145.6 9.5 11.3 17.6 5287.0 2.8% 85.5% 55.7% revenue 45.5% was collected by Central
Baghlan 359.6 438.9 44.0 40.9 53.3 1733.9 25.3% 21.2% 30.5% Ministries and the remaining 54.4% of the
Bamyan 170.8 204.2 19.2 24.3 22.5 453.7 45.0% 17.0% -7.7% revenue was collected by the Mustawfiasts.
Ghazni 418.8 407.3 33.7 57.7 22.4 184.1 221.2% -33.3% -61.1%
- Herat, Nangarhar, Balkh, Farah, and Nimroz
Paktika 303.3 383.0 26.9 48.8 26.7 695.4 55.1% -0.8% -45.4%
Paktiya 1365.6 1152.5 120.9 161.7 151.2 21678.3 5.3% 25.1% -6.4%
were the top revenue collecting provinces, that
Khost 543.2 427.6 24.7 41.7 61.9 328.5 130.2% 150.7% 48.3% collected more than Afs 1 billion.
Kunar 212.8 285.9 27.5 22.5 29.9 2979.0 9.6% 8.6% 32.8% - Typically provinces close to border are having
Nuristan 57.1 58.4 4.1 15.8 18.5 7088.2 0.8% 353.1% 16.5% higher collection given the customs revenue
Badakhshan 356.1 364.2 36.7 50.8 52.6 197.1 184.8% 43.4% 3.7% generated there.
Takhar 382.9 447.4 59.7 51.6 59.9 593.5 75.4% 0.2% 16.1%
Kunduz 741.7 1401.1 154.0 106.5 131.0 230.3 608.3% -15.0% 23.0%
Samangan 162.3 861.8 17.6 18.5 14.0 803.3 107.3% -20.2% -24.4% Glossary:
Balkh 12130.8 14007.4 1334.0 1254.7 1434.5 241.1 5809.6% 7.5% 14.3%
Saripul 163.4 169.7 20.9 19.1 13.4 199.9 84.9% -35.9% -29.9% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Ghor 170.0 139.5 16.3 24.4 11.0 15297.3 0.9% -32.5% -54.9%
the country.
Dikondy 121.0 131.7 18.1 13.1 25.8 12118.5 1.1% 43.0% 97.5%
Uruzgan 61.8 61.4 4.7 10.3 6.7 61.8 99.4% 41.8% -34.4% M-o-M: Month on Month - the change since the last month.
Zabul 98.0 219.9 7.0 11.7 15.3 0.0 - 119.3% 30.7%
Kandahar 6512.4 7363.7 699.5 670.8 871.3 327.9 2245.8% 24.6% 29.9% Y-o-Y: Year on Year - the change since the same month last
Jawzjan 303.4 340.6 33.3 35.7 39.7 1457.1 23.4% 19.2% 11.2% year.
Faryab 1602.4 3595.9 411.0 170.1 490.0 106.3 3383.9% 19.2% 188.1%
Helmand 643.4 722.2 54.4 82.4 106.3 331.4 217.9% 95.5% 29.0%
Badghis 129.9 141.0 11.5 25.7 18.8 174.8 80.7% 63.9% -26.7%
Herat 20048.3 22603.5 2087.9 2051.0 2149.5 176.7 12792.0% 3.0% 4.8%
Farah 4838.5 5114.2 534.4 547.2 418.7 414.1 1235.2% -21.7% -23.5%
Nimroz 11207.3 10482.5 681.5 1262.4 739.6 66.7 15724.6% 8.5% -41.4%
Central Ministries 72102.1 77146.1 5789.5 5858.5 14705.3 256.1 30126.9% 154.0% 151.0%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 153393.3 169469.3 14271.7 14354.2 23826.6 153000.0 110.8% 67.0% 66.0%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 12 YTD Month 11 Month 12 Budget Budget
Total Gross Expenditure 352605.9 356236.8 40549.5 46946.2 60950.5 427721.4 83.3% 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 351487.0 356142.4 40543.9 46926.2 60950.5
Notes:
Compensation of Employees 164507.6 174569.0 13854.5 17947.0 20518.2 181297.1 96.3%
of which operating budget 164507.6 174569.1 14948.51 17947 20518.3 181297.1 96.3%
Wages and Salaries 156250.7 166494.1 13411.0 16947.0 19809.1
- In YTD of FY1396, 83.3% of total budget was spent.
Wages and Salaries in Cash 134651.2 140552.2 12093.4 14612.7 15529.7 - Expenditure on salaries has increased highly both
Wages and Salaries in Kind 21304.7 25623.4 1294.4 2331.1 4156.2 in YTD and monthly basis in comparison to FY1395.
Wages and Salary Advance 294.8 318.4 23.2 3.2 123.3
- Spending rate for most expenditure objects were
Social Benefits 3214.7 3267.8 240.6 417.6 387.7
Social Benefits - in Cash 3214.7 3267.8 240.6 417.6 387.7 more than 80%.
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - Social transfers and compensation of Employees
Return of Salaries -407.7 -248.3 -34.5 -68.5 -9.1 were among the hightest spending itmes.
Other Compensation 5449.9 5055.5 237.4 651.0 330.5
-However other elements of expenditure including:
Use of Goods and Services 103422.2 87932.8 16749.1 15832.3 16217.5 110643.6 79.5% communications, repairs and maintenance, other
of which operating budget 65238.9 47956.8 15562.0 10988.1 9903.2 57100.7 84.0% goods and services, and fuel use have fallen both
Travel 2993.0 3114.7 308.2 356.8 484.6
Communications 3970.5 3814.0 443.9 1027.9 1137.3
UTD and on monthly basis.
Contracted Services 30817.1 32309.7 7568.8 4281.2 4959.5
Repairs and Maintenance 8350.1 6894.3 711.4 2618.5 2844.4 Glossary:
Utilities 5053.9 6115.9 590.7 1143.0 2412.5
Fuel 25235.2 10951.8 390.9 4010.3 1003.3 Total Gross Expenditure: the total expenditures including interest payments
Other Use of Goods and Services 27002.5 24732.4 6735.2 2394.6 3375.9 .
Tools and materials (< 50,000) 6354.9 8423.8 1030.3 1236.4 3163.8
Other Expenses 14750.0 11459.9 5152.5 790.5 636.4 Core Budget: The operating budget plus the development budget
Advances and Return of Expenditure 5897.5 4848.8 552.4 367.8 -424.3
Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
does not result in the acquisition of a fixed asset. For example payments for
Interest 580.5 450.6 20.1 115.4 107.9 1830.8 24.6% electricity or fuel, the payment for salaries etc. Often equated with the
To Non-Residents 580.5 450.6 20.1 115.4 107.9 operating budget, however development budget spending contains
recurrent items and vice versa
Social Transfers 24407.5 25347.2 2515.3 1276.5 1947.5 25968.0 97.6%
Subsidies 1400.0 1389.2 340.0 0.0 0.0 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Grants to Government Units & Other organisations 553.6 592.5 67.5 211.2 281.0 example a tractor or irrigation pump (also called Capital Expenditure)
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Compensation of Employees: The total remuneration, in cash or kind,
Grants to Foreign Government - Capital 437.4 405.5 43.1 154.2 176.9
payable to an employee for work done during the accounting period. It
Grants to other Government Units - Current 116.2 187.0 24.4 57.0 104.2
consists of wages, salaries, and social contributions made on behalf of
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 employees to social insurance schemes. Excluded are amounts paid to
Social Security 21429.6 22102.6 2103.3 1125.1 1659.7 contractors, self-employed outworkers, and other workers who are not
Other Social Transfers 1024.3 1263.0 4.6 -59.8 6.8 employees.
Social Assistance 195.4 186.7 4.6 175.6 171.4
Advance Subsides, Grants 828.9 1076.3 0.0 -235.4 -164.7 Goods and Services: Expenditure items such as electricity costs,
maintenance and repair, consultancy services and items with a purchase
value below Afs 50,000
Gross Acquisition of Nonfinancial Assets 59688.1 67937.2 7410.4 11774.9 22159.5 107683.8 63.1%
Subsidies: Payments made to State Owned Enterprises to help them cover
of which operating budget 4856.1 5268.9 284.8 1280.6 2292.9 10190.5 51.7% their costs
Net Acquisition of Nonfinancial Assets 58569.3 67842.8 7404.9 11754.9 22159.5
Sale of Land and Buildings -1118.8 -94.5 -5.6 -20.0 0.0 Transfers: Payments to a person or organization for which no service is
Buildings and Structures 39287.2 41732.3 4200.6 9248.8 11783.9 received, for which pension payments and subsidies
Machinery / Equipment (>50,000) 14300.4 15416.7 1242.9 2224.3 7269.5
Valuables 3.8 1.4 0.6 2.3 0.1 Interest Payments: The interest paid on outstanding loans
Land 989.3 393.4 34.3 -73.5 22.9
Capital Advance Payments 5107.3 10393.4 1932.1 373.1 3083.2 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
Memorandum Items year (increasing their original budget)
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 12 YTD Month 11 Month 12 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 258857.0 252681.6 32975.6 31558.6 34671.3 275237.9 91.8% 5.1% 9.9% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 257738.2 252587.2 32973.4 31538.6 34671.3 5.1% 9.9%
Notes:
Compensation of Employees 164507.6 174569.1 14948.5 17947.0 20518.3 181297.1 96.3% 37.3% 14.3%
Wages and Salaries 156250.7 166494.2 14191.5 16947.0 19809.2 39.6% 16.9%
Wages and Salaries in Cash 134651.2 140552.2 12055.1 14612.7 15529.7 28.8% 6.3% - Gross operating expenditure rate YTD was
Wages and Salaries in Kind 21304.7 25623.5 2128.1 2331.1 4156.3 95.3% 78.3% 91.8% of the total operating budget.
Wages and Salary Advance 294.8 318.4 8.3 3.2 123.3 1392% 3733% - Gross operating spending increased by
Social Benefits 3214.7 3267.8 432.3 417.6 387.7 -10.3% -7.2%
Social Benefits - in Cash 3214.7 3267.8 432.3 417.6 387.7 -10.3% -7.2%
9.9% as compared to the same period in the
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - previous year.
Return of Salaries -407.7 -248.3 -114.0 -68.5 -9.1 -92.0% -86.7% - Among expenditure items, spending on
Other Compensation 5449.9 5055.5 438.8 651.0 330.5 -24.7% -49.2%
social transfer, and compensation of
Use of Goods and Services 65238.9 47956.8 15562.0 10988.1 9903.2 57100.7 84.0% -36.4% -9.9% employees were higher.
Travel 2493.2 2548.7 394.5 293.0 367.9 -6.7% 25.6%
Communications 3970.5 3814.0 539.3 1027.9 1137.3 110.9% 10.6% - Tools and materials costs less than Afs
Contracted Services 1764.3 1958.9 253.8 333.4 361.8 42.6% 8.5%
Repairs and Maintenance 8350.1 6894.3 1073.3 2618.5 2844.4 165.0% 8.6% 50,000 are classified as a Goods and
Utilities 5053.9 6114.1 532.4 1143.0 2411.9 353.0% 111.0% Services, not a capital, expenditure.
Fuel 25142.3 10870.7 1781.3 3984.5 984.0 -44.8% -75.3%
Other Use of Goods and Services 18464.6 15756.0 10987.5 1587.8 1795.8 -83.7% 13.1%
Tools and materials (< 50,000) 3660.0 4752.4 446.3 790.6 1349.3 202.3% 70.7%
- Operations expenditure is mainly
Other Expenses 14136.8 10803.2 10501.1 756.1 456.2 -95.7% -39.7% composed of salaries, which to date have
Advances and Return of Expenditure 667.9 200.5 40.1 41.1 -9.6 -124.0% -123.5% made up 69% of operating expenditure.
Interest 580.5 450.6 62.7 115.4 107.9 1830.8 24.6% 72.2% -6.5% Glossary:
To Non-Residents 580.5 450.6 62.7 115.4 107.9 72.2% -6.5%
Total Gross Expenditure: the total expenditures including interest
Social Transfers 23673.9 24436.2 2117.6 1227.4 1849.0 24818.8 98.5% -12.7% 50.6% payments
Subsidies 1400.0 1390.0 0.0 0.0 0.0 - -
Operating Budget: the Government budget is split into operating
Grants to Government Units & Other organisations 478.5 454.8 132.4 162.1 182.6 37.9% 12.6%
and development. Operating is the expenditure not targeted
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - towards particular development projects under the NPPs.
Grants to Foreign Government - Capital 437.4 405.5 129.9 154.2 176.9 36.1% 14.7%
Grants to other Government Units - Current 41.1 49.2 2.5 7.9 5.7 132.7% -27.8% Development Budget: The Government budget for development
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - projects implemented by Government agencies. It contains
Social Security 21429.6 22102.6 1976.3 1125.1 1659.7 -16.0% 47.5% recurrent and capital expenditure in Afghanistan. These projects
Other Social Transfers 365.8 488.9 9.0 -59.8 6.8 -24.6% -111.3% are mainly donor funded. The Development Budget is sometimes
Social Assistance 23.7 22.0 6.3 3.9 6.8 7.1% 73.1% referred to as the Capital Budget in other countries
Advance Subsides, Grants 342.1 466.9 2.7 -63.7 0.0 -100.0% -100.0%

Gross Acquisition of Nonfinancial Assets 4856.1 5268.9 284.8 1280.6 2292.9 10190.5 51.7% 705.0% 79.1%
Net Acquisition of Nonfinancial Assets 3737.3 5174.5 282.6 1260.6 2292.9 711.2% 81.9%
Sale of Land and Buildings -1118.8 -94.5 -2.2 -20.0 0.0 -100.0% -100.0%
Buildings and Structures 3138.9 2757.9 165.7 831.3 1141.9 589.0% 37.4%
Machinery / Equipment (>50,000) 1164.4 2073.5 100.8 372.2 1101.5 992.6% 195.9%
Valuables 0.6 0.5 0.1 0.0 0.0 -36.9% -
Land 499.4 378.6 18.2 28.5 22.9 25.8% -19.7%
Capital Advance Payments 52.9 58.4 0.1 48.6 26.7 38203.1% -45%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 12 YTD Month 12 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 353640.4 357617.0 47171.6 61266.3 427721.4 83.6% 1.1% 29.9% undertaken by each Ministry, so you can see how
347028.9 350184.1 45905.7 59847.7 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 60399.4 58269.1 7955.9 9522.1 65711.4 88.7% -3.5% 19.7% much they have managed to spend to date.
Ministry of Defence 70602.2 59075.4 10311.5 8631.3 69588.5 84.9% -16.3% -16.3%
Ministry of Foreign Affairs 5130.5 5593.6 910.8 591.1 5868.3 95.3% 9.0% -35.1% Notes:
Presidential Protective Service 1483.0 1660.8 222.8 229.0 1748.2 95.0% 12.0% 2.8%
General Directorate of National Security 12839.0 15220.1 139.5 74.8 15226.5 100.0% 18.5% -46.4% - Spending on social protection,
Total Security 150454.1 139819.0 19540.5 19048.3 158142.9 88.4% -7.1% -2.5% economic governance, healt,
education, and security sectors were
Presidents Office 0.0 - - -
higher than 80% of their respective
National Assembly Meshanro Jirga 485.6 529.1 69.1 87.0 556.7 95.0% 8.9% 25.8%
National Assembly Wolesi Jirga 1524.5 1672.5 136.8 171.0 1735.5 96.4% 9.7% 25.0%
sectoral budget in the YTD budget of
Supreme Court 3533.9 3525.4 435.3 455.4 3594.1 98.1% -0.2% 4.6% the FY1396.
Ministry of Justice 885.0 994.1 137.0 254.1 1197.8 83.0% 12.3% 85.5% - Expenditure for several objects were
Administrative Affairs 5108.0 5811.9 885.0 1095.9 6499.5 89.4% 13.8% 23.8% less than the same period in 1395.
Ministry of State and Parliamentart Affairs 160.3 159.6 10.6 17.0 165.9 96.2% -0.4% 60.0% But, the spending rate for many of the
Ministry of Haj and Religious Affairs 1093.3 1571.5 154.9 389.4 1881.4 83.5% 43.7% 151.4% spending objects were relatively more
Attorney General 1353.8 2247.2 198.2 403.5 2333.4 96.3% 66.0% 103.5%
than the spending rate in the previous
Election Commission 207.2 361.3 38.7 57.4 415.0 87.1% 74.4% 48.4%
month.
IARCSC 411.2 1085.6 54.7 406.1 1188.3 91.4% 164.0% 641.8%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - - Most of the government agencies
Independent Board of new Kabul 117.7 1078.8 13.5 311.6 5323.6 20.3% 816.2% 2203.2% have more 80 percent of their
Afghanistan Independent Human Rights Commission 72.1 - - - spending up to month 12 of 1396.
The High office of Oversight and Anti Corruption 168.3 143.3 36.5 24.7 164.5 87.1% -14.9% -32.4%
Independent Directorate of Local Governance 3321.5 4690.7 645.6 1070.2 5274.3 88.9% 41.2% 65.8% - Spedning on Security sector has
Total Governance, Rule of Law and Human Rights 18370.4 23871.0 2815.9 4743.2 30474.4 78.3% 29.9% 68.4% decreased in both yearly and monthly
expenditure, this is due less spending
Ministry of Public Works 17089.3 18312.8 3997.6 4793.7 27681.0 66.2% 7.2% 19.9%
Ministry of Transport and Aviation 320.3 304.8 64.0 33.3 383.1 79.6% -4.8% -47.9% by Minisry of Interior and Defence.
Ministry of Communication 1057.7 1775.7 144.3 762.8 2675.1 66.4% 67.9% 428.8%
Ministry of Energy and Water 4678.5 5803.6 752.6 1740.5 8675.7 66.9% 24.0% 131.3%
Glossary:
Water Supply and Canalization Corporation 433.0 - - -
Da Brishna Shirkat 12605.2 10984.1 1077.1 4703.5 20202.6 54.4% -12.9% 336.7% Total Gross Expenditure: the total expenditures
Ministry of Urban Development 3033.6 4182.9 375.9 1447.3 4863.1 86.0% 37.9% 285.0% including interest payments
Independent Board of new Kabul 1800.1 - - -
Ministry of Mines and Industries 1893.9 1321.3 684.8 307.8 2298.8 57.5% -30.2% -55.0% Operating Budget: the Government budget is
Geodesy and Cartography Office 154.2 1.6 11.6 0.0 12.8 12.7% -99.0% -100.0% split into operating and development. Operating
Directorate of Environment 220.7 260.3 37.3 68.1 308.7 84.3% 18.0% 82.8% is the expenditure not targeted towards
particular development projects under the NPPs.
Afghanistan High Atomic Energy Commission 35.1 45.8 5.1 4.9 58.5 78.3% 30.4% -4.0%
Municipalities 1951.7 3192.3 496.5 1045.3 0.0 - 63.6% 110.6%
Total Infrastructure and Natural Resources 43040.1 46185.2 7646.6 14907.2 69392.5 66.6% 7.3% 95.0%

12
Ministry of Education 37158.6 37500.4 5456.0 5769.1 45251.4 82.9% 0.9% 5.7%
Ministry of Higher Education 7460.1 7248.3 1340.2 1397.0 8272.1 87.6% -2.8% 4.2%
Ministry of Information and Culture 693.8 999.7 107.2 238.3 1230.2 81.3% 44.1% 122.3%
Science Academy 204.6 234.6 25.5 25.4 273.5 85.8% 14.6% -0.2%
National Olympic Committee 335.0 382.5 86.8 97.6 606.5 63.1% 14.2% 12.4%
Total Education 45852.1 46365.5 7015.6 7527.4 55633.7 83.3% 1.1% 7.3%

Ministry of Public Health 15886.4 18759.5 1647.9 2677.4 20940.4 89.6% 18.1% 62.5%
Total Health 15886.4 18759.5 1647.9 2677.4 20940.4 89.6% 18.1% 62.5%

Ministry of Agriculture 8376.4 10706.1 872.1 1611.4 11710.1 91.4% 27.8% 84.8%
Ministry of Counter Narcotics 1012.6 1006.9 219.3 174.6 1499.2 67.2% -0.6% -20.4%
Ministry of Rural Rehabilitation and Development 15886.7 15288.3 1518.0 3465.2 19065.3 80.2% -3.8% 128.3%
Total Agriculture and Rural Development 25275.7 27001.3 2609.3 5251.2 32274.6 83.7% 6.8% 101.2%

Ministry of Frontiers and Tribal Affairs 476.3 558.9 61.5 108.5 619.5 90.2% 17.4% 76.5%
Ministry of Martyrs, Disabled and Social Affairs 23156.6 24031.2 1359.8 2036.1 24634.5 97.6% 3.8% 49.7%
Ministry of Refugees and Repatriates 473.3 534.6 -14.8 67.9 597.1 89.5% 13.0% -559.8%
Ministry of Women Affairs 221.6 254.2 22.6 41.1 273.1 93.1% 14.8% 82.2%
Office of Disaster Preparedness 761.1 773.6 69.1 118.0 843.3 91.7% 1.6% 70.9%
Directorate of Kochis 99.5 221.1 21.0 38.7 404.0 54.7% 122.3% 84.5%
Total Social Protection 25188.3 26373.7 1519.1 2410.3 27371.6 96.4% 4.7% 58.7%

Ministry of Finance 20099.4 19248.7 2711.3 2979.9 19663.4 97.9% -4.2% 9.9%
Ministry of Commerce 1102.8 675.4 198.2 118.6 929.5 72.7% -38.8% -40.1%
Ministry of Economy 448.3 536.5 61.2 110.9 626.9 85.6% 19.7% 81.2%
Control and Audit Office 428.8 315.7 72.0 45.1 566.1 55.8% -26.4% -37.4%
Central Statistics Office 165.9 149.6 18.6 17.4 235.4 63.6% -9.8% -6.3%
Afghanistan National Standard Authority 121.0 108.9 49.3 10.6 304.4 35.8% -10.0% -78.5%
Total Economic Governance and Private Sector Development 22366.3 21034.8 3110.7 3282.6 22325.7 94.2% -6.0% 5.5%

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

Micro Finance Investment Support Facility for Afghanistan 595.5 774.0 0.0 0.0 1007.5 76.8% 30.0% -
Unallocated Reserves 0.0 - - -
Unspecified 6611.5 7432.5 1265.9 1418.6 10158.0 73.2% 12.4% 12.1%
Total Unclassified 7207.0 8206.6 1265.9 1418.6 11165.5 73.5% 13.9% 12.1%

13
 Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 12 YTD Month 12
General Public Services 57870.7 61286.4 7579.3 12889.3 This sheet breaks down expenditure by the UN
Recurrent Expenditure 41188.8 43548.6 4926.2 6052.2 COFOG classification, so you can see which
Capital Expenditure 16681.9 17737.8 2653.1 6837.1 priority areas received what.
Defence 86714.6 77881.8 10879.9 9200.6
Notes:
Recurrent Expenditure 85304.1 75977.9 10284.0 8257.7
Capital Expenditure 1410.5 1903.9 595.9 942.9 - On YTD, the Government expenditure in the
Public Order and Safety 66200.1 64934.4 8788.6 10525.1 defence sector has slightly declined, where as
Recurrent Expenditure 64332.2 63314.0 8322.7 9638.7 its expenditure on General Public Services,
Capital Expenditure 1867.9 1620.4 465.9 886.5 and public order and safety has increased.
Economic Affairs 51650.2 51491.4 8824.0 12308.7
Recurrent Expenditure 21753.2 19351.4 2722.9 3464.1 - Increase in capital expenditure on economic
Capital Expenditure 29897.0 32140.0 6101.1 8844.6 affairs, and housing and communal amenities,
health, and education sectors reflect rising
Environmental Protection 903.4 1373.6 61.0 132.1
need for financing operational cost of the
Recurrent Expenditure 188.0 205.3 19.3 24.4 existing capitals in this month.
Capital Expenditure 715.4 1168.3 41.7 107.7
Housing and Communal Amenities 3749.3 5482.2 676.7 1846.1 Glossary:
Recurrent Expenditure 646.4 1079.9 80.1 283.0
Capital Expenditure 3102.9 4402.3 596.6 1563.1 COFOG: Classifications of the Functions of
Health 16030.6 18936.7 1668.0 2730.2 Government, is a UN classification breaking
Recurrent Expenditure 13999.2 16642.3 1308.3 1964.3 down Government expenditure by key policy
areas.
Capital Expenditure 2031.4 2294.4 359.7 765.9
Recurrent Expenditure: is expenditure on non-
Recreation, Culture and Religion 2794.3 3592.8 533.0 872.3
capital items, typically salaries etc. These are
Recurrent Expenditure 2237.7 2734.0 400.1 522.3 items which need to be repurchased each
Capital Expenditure 556.6 858.7 132.9 350.0 year.
Education 45065.6 45288.5 6874.6 7360.9 Capital Expenditure: is the expenditure on
Recurrent Expenditure 41911.5 41889.7 6025.3 6586.4 assets.
Capital Expenditure 3154.1 3398.8 849.3 774.4
Social Protection 22579.5 23326.0 1248.7 1968.9
Recurrent Expenditure 22347.5 23027.4 1284.3 1891.5
Capital Expenditure 232.0 298.5 -35.7 77.4

Total 353558.2 353593.7 47133.8 59834.1

14
 Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 12 YTD Month 12 % Growth
Kabul 22414.9 25373.4 2623.2 6626.5 13.2% 152.6% This sheet overviews the expenditure on provinces. This
Kapisa 2887.3 3157.4 375.7 541.2 9.4% 44.1% does not give a full overview of the expenditure benefits
Parwan 4955.2 4983.7 629.7 806.8 0.6% 28.1% to provinces, as some central spending impacts provincial
Wardak 3315.6 3871.2 453.0 787.4 16.8% 73.8% welfare.
Logar 2728.2 3188.8 385.5 546.9 16.9% 41.8%
Notes:
Nangarhar 17138.1 17099.4 1880.1 2035.6 -0.2% 8.3%
Laghman 2943.9 2905.6 355.4 389.8 -1.3% 9.7% - On YTD, total amount of expenditures of all provinces
Pangsher 1875.0 1840.2 251.3 355.6 -1.9% 41.5% both in YTD and monthly basis have increased comparing
Baghlan 7904.5 7878.1 605.0 2641.5 -0.3% 336.6% with the same month in 1395.
Bamyan 3182.9 4028.7 590.7 455.2 26.6% -22.9%
Ghazni 4603.1 4373.8 542.8 608.9 -5.0% 12.2% - Bamyam, Badakhshan, Kandahar, and Jawzjan are
Paktika 3115.3 3396.6 647.0 713.2 9.0% 10.2% among the provinces whose expenditure increased over
othe same period in 1395.
Paktiya 11638.4 11749.7 1597.7 1810.1 1.0% 13.3%
Khost 4044.8 3321.1 577.2 323.5 -17.9% -44.0%
Kunar 2906.0 3673.6 304.2 481.6 26.4% 58.3% Glossary:
Nuristan 1910.7 1968.0 335.0 331.3 3.0% -1.1%
Badakhshan 7711.7 6938.3 1685.3 1041.7 -10.0% -38.2% Offshore Payments: payments received by the
Takhar 4769.8 5142.0 710.0 875.6 7.8% 23.3% Government from outside of Afghanistan, not collected by
Kunduz 6596.7 5994.0 684.2 873.2 -9.1% 27.6% any of the Line Ministries, or Provinces.
Samangan 2609.6 2457.2 324.4 487.2 -5.8% 50.2%
Balkh 15739.7 15747.9 2217.2 2808.4 0.1% 26.7%
Saripul 2924.5 2894.2 284.9 385.1 -1.0% 35.2%
Ghor 3489.5 3267.0 440.6 720.4 -6.4% 63.5%
Dikondy 2252.3 2676.1 247.9 517.9 18.8% 108.9%
Uruzgan 1992.3 1924.5 350.2 296.4 -3.4% -15.4%
Zabul 1868.5 2238.9 242.9 445.0 19.8% 83.2%
Kandahar 15383.3 15326.7 2127.8 2244.4 -0.4% 5.5%
Jawzjan 3908.3 5426.8 885.3 1557.4 38.9% 75.9%
Faryab 4613.9 5164.4 585.4 828.6 11.9% 41.5%
Helmand 12678.0 10833.4 2079.5 1502.1 -14.5% -27.8%
Badghis 2190.5 2772.2 306.1 629.4 26.6% 105.6%
Herat 14916.9 14979.5 2121.1 2692.7 0.4% 26.9%
Farah 3050.0 3275.0 339.4 431.9 7.4% 27.3%
Nimroz 2232.9 2989.2 332.7 688.3 33.9% 106.9%
Central Ministries 144997.6 143257.3 18423.4 22427.2 -1.2% 21.7%
Offshore Payments 2150.3 1503.1 629.9 358.2 -30.1% -43.1%
Total 353640.4 357617.0 47171.6 61266.3 1.1% 29.9%

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 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Month 12 YTD Month 12
Security 150,454.1 139,819.0 19,540.5 19,048.3 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 18,370.4 23,871.0 2,815.9 4,743.2 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 43,040.1 46,185.2 7,646.6 14,907.2 Government's policy priorities.
Education 45,852.1 46,365.5 7,015.6 7,527.4
Glossary:
Health 15,886.4 18,759.5 1,647.9 2,677.4
Agriculture and Rural Development 25,275.7 27,001.3 2,609.3 5,251.2 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 25,188.3 26,373.7 1,519.1 2,410.3 Development Strategy, the original document setting
Economic Governance and Private Sector Development 22,366.3 21,034.8 3,110.7 3,282.6 out the development plan for Afghanistan. The sectors
Unclassified 7,207.0 8,206.6 1,265.9 1,418.6 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 12 YTD Month 12
TOTAL FINANCING (5,568.3) 5,011.7 9,808.2 6,963.9 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (6,363.5) (5,233.6) 10,350.6 3,240.4
Notes:
Domestic (6,363.5) (5,233.6) 10,350.6 3,240.4
Currency and Deposits (6,166.8) (5,072.5) 2,892.9 (5,108.2) - Values in the bracket shows increase in assets and
Treasury Single Account (5,675.2) (521.7) 3,263.2 (12,425.3) decrease in liabilties; and values without bracket
Provincial Revenue Accounts (1,338.1) (190.0) (589.1) - shows increase in liablities and decrease in assets.
Donor Accounts 846.5 (4,360.8) 218.8 7,317.1 -Financing shows an decrease of Afs 6.9 billion in the
Other Deposit Accounts 0.0 - (0.0) - 12th month. The amount of decrease is less than Afs
Loans 10.3 10.9 0.7 - 11.9 billion decreased in the previous month. The
Loans 5.0 4.4 0.8 - change is substantially more than the same period in
1395.
Advances 5.2 6.4 (0.1) -
Other Accounts Receivable 1,463.2 7,587.0 711.8 8,270.8 Glossary:
Clearing Accounts 1,370.7 7,540.8 795.4 8,270.8
Other Current Assets 92.5 46.3 (83.6) - Treasury Single Account: The main bank account of the
Other Assets (1,670.2) (7,759.0) 6,745.2 77.9 Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (1,670.2) (7,759.0) 6,745.2 77.9 Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 795.3 10,245.3 (542.4) 3,723.5
Accounts Receivable: outstanding payments due to the
Domestic 2,236.9 10,906.7 603.5 3,636.4
Government
Accounts Payable (263.7) 1,847.6 (2,097.1) 385.9
Accounts Payable - Suppliers (254.6) 1,371.9 (2,102.1) (95.0) Accounts Payable: outstanding payments owed by the
Accounts Payable - Other (9.2) 475.7 5.1 480.9 Government.
Pension Liabilities 2.3 181.8 (0.0) 171.2
Other Payables 0.7 1.8 - 0.8 Financial Assets: A financial claim on an asset that is
Other Liabilities 2,497.7 8,875.5 2,700.6 3,078.5 usually documented by some type of legal
Foreign (1,441.6) (661.5) (1,145.9) 87.1 representative. Examples include bonds and shares of
stock, but not tangible assets such as real estate or
Foreign Currency - - - -
gold. These are included below the line as financing
Loans (491.0) (610.5) (18.9) 87.1
items
Currency Gain/Loss (950.6) (50.9) (1,126.9) 0.1

17