Monthly Fiscal Bulletin, Month 11, 1390

COMPILEDANDPUBLISHEDBY:MINISTRYOFFINANCE,FISCALPOLICYUNIT
AlltablesgeneratedusingAFMISdatadownloadedon8April2012

TABLEOFCONTENTS
1 1.BudgetHighlights.
2 2.RevenueSummary
3 3.ExpenditureSummary
4 4.BudgetExecutionRates
5 5.Tables
5 Table1.BudgetSummary
6 Table2.IntergratedCoreBudgetRevenues
6 Table3.IntegratedCoreBudgetDomesticRevenuesbyProvince
7 Table4.IntergratedCoreBudgetExpendituresbyEconomicCategory
7 Table5.CoreBudgetOperatingExpenditures
8 Table6.IntergratedCoreBudgetExpendituresbyANDSPillar
9 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry
10 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
11 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
12 Table8.IntergratedCoreBudgetExpendituresbyCOFOGSector
13 Table9.TransactionsinNonfinancialAssetsintheIntegratedCoreBudget
13 Table10.TransactionsinFinancialAssetsandLiabilitiesintheIntegratedCore
13 Table11.AlternativeMeasuresofDeficit/SurplusandFinancingintheIntegrated
14 FootnoteAppendix


BUDGETHIGHLIGHTS

TheMonthlyFiscalBulletinprovidesabriefoverviewoftheimplementationoftheNationalBudget.
OperatingBudgethighlights:
o TotaldomesticrevenuesofAfs7.5billionwerecollectedinthe11thmonthascomparedtoAfs7.8
billioninthe10thmonth.FortheYTD,aroundAfs86.5billionwascollectedagainstthetargetofAfs
84.3billion.
o Operating grants of Afs 15.5 billion were collected in the 11th month, and Afs 68.1 billion for the
YTD.
o TotalYTDoperatingexpenditureswereaboutAfs127.1billion,whereastheywereaboutAfs93.0
billioninthesameperiodin1389.
o TheYTDOperatingBudgetbalancewasAfs27.6billion,comparedtoaboutAfs29.2billionin1389.
DevelopmentBudgethighlights:
o TotaldevelopmentbudgetexpenditureswareAfs9.5billioninthe11thmonthascomparedtoAfs
3.8billioninthe10thmonth.Fortheyeartodate,thedevelopmentspendingwereAfs45.6billion
upuntil11month1390comparedtoAfs31.9billionthesameperiod1389.
o Development grants receipts were 28.1 billion for the YTD. Whereas in 1389, the grants receipts
werearoundAfs22.8billion.
o TheDevelopmentBudgetbalancefortheYTDwasadeficitofAfs17.6billion.
1



93,664
TotalDomestic Targets
86,526 REVENUESUMMARY
79,037
Revenue 71,285 74,931
84,297
This section illustrates revenues
(Afsmillion) 63,663 65,565 receivedfromtheGovernmentthatare
57,292
Actual collections 57,759 used to finance its expenditures and
47,121
49,954 deliver Government services. These
40,381
42,149 revenues may either be domestically
32,654
34,968 raised revenues or donor grants.
23,290 27,787
15,451
Further information is available in
20,606
8,539 13,737
Tables2and3.
6,869 AFMIS data extract 8 April 2012
DomesticRevenueDevelopments
45.0
41.6
DomesticRevenue(Afsbillion)
40.0
39.4
1389YTD
Total domestic revenues were
35.0 34.4
1390YTD about Afs 86.5 billion against the
30.0 27.8
29.3 1390YTDTarget target of Afs74.9 billion for the
25.0
24.9
YTD,exceedingthetargetbyabout
20.0 2.6percent.

15.9
15.0 Total YTD tax revenues were Afs
39.4 billion up until 11th month
10.1 10.9
10.0

5.0 3.4 2.5

1390, exceeding the 1389 YTD
2.0

actual, but fell behind the YTD
TaxRevenues CustomsDuty,Import NonTaxRevenue SocialContributions targetfor1390.
Taxes andMiscellaneous
Total YTD customs duties were
AFMIS data extract 8 April 2012
Afs27.8 billion, falling behind the
70.0 68.1
1390YTDtarget,butexceedingthe
DonorGrants(Afsbillion) 1389YTD YTDactualfor1389.
60.0 1390YTD YTD nontax revenues were Afs
50.8 15.9billion(includingAfs2.4billion
50.0
fromAynak);itexceededbothYTD
40.0 1389 actual and YTD 1390 target.
DonorGrantDevelopments
30.0 28.1

22.8
YTD operating grants were
20.0 Afs68.1billion, compared to
Afs50.8billionreceivedin1389.
10.0
YTD development grants receipts
were Afs 28.1 up until to the 11th
OperatingGrants DevelopmentGrants month1390,comparedtoAfs22.8
AFMIS data extract 8 April 2012 billionin1389.

 Budget target
150,726 EXPENDITURESUMMARY
OperatingBudget 125,605
138,166

Thissectionillustratestheexpenditures
Expenditure 100,484
113,045

113,002
127,063 incurredbytheGovernmentfortheyear
(AfsMillion) todateforthedeliveryofGovernment
87,924 97,544 services.Furtherinformationonthe
75,363 85,778 1389 expenditure breakdownoftheseexpendituresby
62,803
70,751 spendingtypeandsectorsforthe
50,242 58,759
49,013
operatinganddevelopmentbudgetsis
37,682
25,121
35,467 Actual expenditure availableinTables4to8.
12,561 23,097
OperatingBudget
10,833 AFMIS data extract 8 April 2012
1,606
Total operating expenditures were
Afs 127.1 billion up until the 11th
Budget targets
month 1390, compared to the
(including supplementary budgettargetofAfs138.2billionfor
budget and carry-forward)
DevelopmentBudget 92,785
101,220 the YTD. However, this was higher
than was spent the same time in
Expenditure 75,915
84,350
1389.
(Afsmillion) 67,480 Total wage spending was Afs 97.3
59,045 Actual expenditure
50,610 Budget target
billionupuntilthe11thmonth1390,
(excluding carry-forward) 45,643 compared to the 1389 actual of Afs
42,175
36,117
33,740 32,275 74.1billion.
25,305
16,870 26,335
1389 expenditure Expenditures on goods and services
21,857
8,435 16,846 were Afs 19.8 billion, compared to
5,115 11,474
5 2,641 7,824 AFMIS data extract 8 April 2012
1389YTDactualofAfs12.5billion.

DevelopmentBudget

140.0 Total development expenditures

120.0
Expenditurebyeconomiccategory
114.6
(Afsbillion) were Afs 45.6billion up until 11th
1389YTD month (sharp increase), compared
97.3
100.0 1390YTD
totheYTDbudgetofAfs92.8billion.
1390Budget
80.0 74.1 Spending was higher than both the
60.7 1390 YTD budget targets (without
60.0
carry forward), and spending level
40.0
40.0 for1389expenditures.
28.1 28.2
19.8
20.0
17.5
12.8
18.7
15.0 Expenditures on goods and services
12.6
5.88.1
0.91.9
3.7 were Afs 17.5 billion, and Afs 12.8

Wages Goodsand Goodsand Nonfinancial Nonfinancial Social billionforYTD1389.

services services Assets Assets transfersand
(operating) (development) (operating) (development) Interest Expenditures on acquisition of non
financialassetswereAfs28.2billion
AFMIS data extract 8 April 2012
up until the 11th month 1390,
compared to Afs 18.7 billion the
sametimein1389.
3

BUDGETEXECUTIONRATES
BudgetexecutionratesmeasurewhatpercentageoftheallocatedBudgetforeachbudgetaryunithasbeenspent
(andsothispercentagewillincreasethroughouttheyear).Executionratesprovideasimpleindicationofthe
implementationoftheNationalBudget.FurtherinformationontheExecutionRatesofindividualMinistriesfor
boththedevelopmentandoperatingbudgetsisavailableinTable7.

10Largest OperatingBudgetsYTDexpenditure(Afsmillion)
PresidentsOffice
80%
1390CurrentAllocatedBudget
MinistryofFinance 87%
1390YTDExpenditure
IndependentDirectorate ofLocal
Governance 83%
1389YTDExpenditure
MinistryofPublicHealth
68%
MinistryofHigherEducation
89% Budget Executionrates
MinistryofForeignAffairs
90%
GeneralDirectorateofNationalSecurity
100%
MinistryofDefence
75%
MinistryofEducation
85%
MinistryofInterior
86%

0 10,000 20,000 30,000 40,000 50,000

AFMIS data extract 8 April 2012

10Largest DevelopmentBudgetsYTDexpenditure(Afsmillion)
MinistryofMinesandIndustries
21% 1390ApprovedBudget
MinistryofTransportandAviation
54%
1390YTDExpenditure
MinistryofUrbanDevelopment
47% 1389YTDExpenditure
MinistryofAgriculture 55%
MinistryofFinance
66%
MinistryofPublicHealth Budget Executionrates
53%
MinistryofEducation
45%
MinistryofEnergyandWater
38%
MinistryofPublicWorks
50%
MinistryofRuralRehabilitationand
Development 58%

0 5,000 10,000 15,000 20,000

AFMIS data extract 8 April 2012

TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 17,389.9 122,213.3 13,524.6 22,940.9 154,620.8 32,407.5 26.5
1 Domestic Revenues 5,959.1 71,459.7 7,752.4 7,488.5 86,525.7 15,065.9 21.1
1-19 Operating Grants 11,430.8 50,753.6 5,772.2 15,452.5 68,095.2 17,341.6 34.2
Operating Expenditures 9,946.7 92,974.6 15,458.2 14,061.4 127,063.2 34,088.6 36.7
21 Compensation of Employees 7,400.3 74,108.8 10,862.8 9,851.4 97,250.1 23,141.3 31.2
22 Use of Goods and Services 2,208.6 12,554.1 2,470.1 2,911.7 19,797.9 7,243.8 57.7
23 Interest 0.0 79.5 7.5 0.0 92.0 12.5 15.7
24 Social Transfers 197.4 5,346.0 1,726.1 867.7 7,991.2 2,645.3 49.5
25 Gross Acquisition of Nonfinancial Assets 140.4 886.2 391.7 430.7 1,931.9 1,045.7 118.0
Operating Budget Balance
Excluding Grants -3,987.6 -21,514.9 -7,705.8 -6,573.0 -40,537.5 -19,022.6 88.4
Including Grants 7,443.2 29,238.7 -1,933.6 8,879.5 27,557.6 -1,681.0 -5.7

DEVELOPMENT BUDGET
Development Grants 2,281.0 22,849.7 3,081.7 6,316.3 28,069.7 5,220.1 22.8
Development Expenditures 1,447.4 31,926.2 3,842.1 9,525.7 45,642.7 13,716.5 43.0
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 749.9 12,764.7 1,980.4 3,894.3 17,485.4 4,720.7 37.0
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 697.5 18,745.2 1,861.7 5,631.4 28,157.3 9,412.1 50.2
Development Budget Balance 833.7 -9,076.5 -760.4 -3,209.4 -17,573.0 -8,496.4 93.6

INTEGRATED BUDGET
Revenues 19,670.9 145,063.0 16,606.3 29,257.2 182,690.6 37,627.6 25.9
Domestic Revenues 5,959.1 71,459.7 7,752.4 7,488.5 86,525.7 15,065.9 21.1
Grants 13,711.8 73,603.2 8,853.9 21,768.7 96,164.9 22,561.7 30.7
Expenditures 11,394.1 124,900.8 19,300.3 23,587.1 172,705.9 47,805.0 38.3
Balances
Excluding Grants -5,435.0 -53,441.1 -11,547.9 -16,098.7 -86,180.2 -32,739.1 61.3
Including Grants 8,276.8 20,162.1 -2,694.0 5,670.1 9,984.7 -10,177.4 -50.5

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 19,670.9 145,063.0 16,606.3 29,257.2 182,690.6 37,627.6 25.9
2-25 Recurrent Expenditures (excludes code 25) 10,556.2 105,269.5 17,046.9 17,525.1 142,616.7 37,347.2 35.5
23 Interest 79.5 79.5 7.5 0.0 92.0 12.5 15.7
Net Balance (1-2-25) 9,114.7 39,793.5 -440.6 11,732.1 40,073.9 280.4 0.7
Primary Balance (1-2-25+23) 9,114.7 39,873.0 -433.1 11,732.1 40,165.8 292.9 0.7
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 8 April 2012
Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Dal - 11 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
INTEGRATED BUDGET
1 REVENUES including grants 19,670.9 145,063.0 16,606.3 29,257.2 182,690.6 37,627.6 25.9
1-19 REVENUES excluding grants 5,959.1 71,459.7 7,752.4 7,488.5 86,525.7 84,297.5 102.6 15,065.9 21.1

DOMESTIC REVENUES 5,959.1 71,459.7 7,752.4 7,488.5 86,525.7 84,297.5 102.6 15,065.9 21.1
11 Tax Revenues 2,592.9 34,434.4 4,135.6 3,615.0 39,444.7 41,575.0 94.9 5,010.2 14.6
111 Fixed Taxes 677.0 8,142.9 847.0 795.7 8,940.4 11,083.2 80.7 797.5 9.8
112 Income Taxes 834.9 8,900.6 1,187.7 998.6 11,030.1 10,690.4 103.2 2,129.6 23.9
113 Property Taxes 26.7 210.6 35.0 39.9 344.5 296.8 116.1 133.9 63.6
114 Sales Taxes 818.8 14,753.8 1,844.5 1,493.8 16,347.2 17,096.4 95.6 1,593.4 10.8
116 Other Taxes 181.2 1,889.2 181.1 250.8 2,302.8 1,765.8 130.4 413.6 21.9
117 Tax Penalties and Fines 54.2 537.5 40.3 36.1 479.6 642.4 74.7 -57.8 -10.8
12 Customs Duty, Import Taxes 2,119.7 24,919.5 2,168.2 2,102.2 27,789.6 29,288.3 94.9 2,870.1 11.5
13 Non Tax Revenue 945.2 10,119.8 1,141.9 1,185.8 15,858.0 10,929.9 145.1 5,738.2 56.7
131 Income from Capital Property 13.7 255.4 30.8 27.2 2,721.7 333.8 815.3 2,466.3 965.8
132 Sales of Goods and Services 413.8 3,972.7 327.7 383.1 4,344.6 3,735.3 116.3 371.8 9.4
133 Administrative Fees 494.6 5,601.5 660.6 656.6 7,896.8 6,503.9 121.4 2,295.3 41.0
134 Royalties 0.0 26.6 8.3 8.2 150.5 111.1 135.5 123.9 466.0
135 Non Tax Fines and Penalties 23.1 263.5 96.3 39.3 573.2 245.7 233.2 309.6 117.5
136 Extractive Industry 0.0 0.0 18.2 71.4 171.3 1,052.4 16.3 171.3 N/A
14 Miscellaneous Revenue 62.2 529.5 110.6 304.5 1,032.4 1,052.4 98.1 502.9 95.0
17 Social Contributions 239.1 1,456.5 196.1 280.9 2,401.1 1,451.8 165.4 944.5 64.8

GRANTS 13,711.8 73,603.2 8,853.9 21,768.7 96,164.9 22,561.7 23.5

191-2 Foreign Governments 11,534.9 54,746.3 6,318.7 18,131.0 73,629.3 18,883.0 25.6
193-4 International Organisation 2,175.5 18,519.4 2,524.6 3,634.2 22,323.8 3,804.4 17.0
195-6 Other Government Units 1.4 337.5 10.6 3.6 211.8 -125.7 -59.3

TOTAL OPERATING BUDGET REVENUE 17,388.1 122,200.1 13,522.2 22,940.9 154,614.6 32,414.5 21.0
Domestic Revenues 5,957.3 71,446.5 7,750.0 7,488.5 86,519.4 84,297.5 102.6 15,072.9 17.4
as percentage of total 58.5 58.5 57.3 32.6 56.0
External Grant Support 11,430.8 50,753.6 5,772.2 15,452.5 68,095.2 17,341.6 25.5
as percentage of total 41.5 41.5 42.7 67.4 44.0
Source: FPU using AFMIS data downloaded on the 8 April 2012

Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Dal - 11 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
1-19 TOTAL DOMESTIC REVENUE 5,959.1 71,459.7 7,752.4 7,488.5 86,525.7 84,297.5 102.6 15,065.9 21.1

01 Kabul 163.8 1,540.3 145.2 166.9 1,721.4 6,427.0 26.8 181.1 11.8
02 Kapisa 5.1 42.1 5.9 7.2 95.9 53.1 180.7 53.8 127.7
03 Parwan 7.8 75.9 10.0 20.2 163.0 117.5 138.8 87.1 114.9
04 Wardak 6.4 53.6 3.9 8.7 107.5 61.4 175.1 53.9 100.6
05 Logar 6.6 48.1 8.0 8.0 110.1 65.6 167.9 62.0 129.0
06 Nangarhar 905.6 9,966.1 656.5 607.1 8,896.9 13,134.6 67.7 -1,069.2 -10.7
07 Laghman 11.0 70.4 9.5 4.7 128.9 82.4 156.3 58.4 82.9
08 Pangsher 4.6 24.9 4.1 3.0 66.1 29.9 220.9 41.2 165.2
09 Baghlan 18.0 123.9 16.9 15.6 221.0 141.7 156.0 97.2 78.5
10 Bamyan 5.7 45.2 7.5 6.4 73.4 50.3 146.0 28.2 62.4
11 Ghazni 13.7 123.2 13.9 14.9 182.8 169.8 107.7 59.7 48.4
12 Paktika 7.6 64.0 12.5 14.5 101.8 81.8 124.5 37.8 59.1
13 Paktiya 21.5 203.7 43.1 24.8 397.1 199.8 198.8 193.4 94.9
14 Khost 51.4 542.0 110.7 67.7 1,353.2 652.2 207.5 811.2 149.7
15 Kunar 6.8 50.0 8.6 7.8 723.4 61.8 1169.6 673.4 1347.9
16 Nuristan 0.0 34.0 0.0 2.5 17.2 28.0 61.2 -16.8 -49.5
17 Badakhshan 11.0 87.4 15.4 21.2 208.4 111.0 187.7 121.0 138.4
18 Takhar 15.0 105.3 17.1 13.9 273.8 132.6 206.5 168.5 160.0
19 Kunduz 58.9 811.4 56.2 85.6 1,356.5 971.6 139.6 545.1 67.2
20 Samangan 6.8 62.6 6.2 7.2 80.0 64.3 124.4 17.4 27.9
21 Balkh 618.2 8,420.2 768.6 862.4 8,501.7 12,075.8 70.4 81.5 1.0
22 Saripul 5.3 34.9 6.1 3.3 51.9 46.6 111.5 17.0 48.6
23 Ghor 6.0 48.4 7.0 5.4 86.0 46.9 183.3 37.6 77.7
24 Dikondy 2.4 22.8 5.0 4.2 38.3 30.1 127.1 15.5 67.7
25 Uruzgan 2.0 18.4 4.0 4.8 62.4 22.0 283.5 44.0 238.9
26 Zabul 3.4 27.9 4.2 4.5 172.8 28.2 611.8 144.9 519.7
27 Kandahar 248.5 3,083.3 312.1 184.1 3,333.9 3,744.4 89.0 250.7 8.1
28 Jawzjan 16.0 105.5 15.0 15.7 158.7 115.0 138.0 53.2 50.4
29 Faryab 134.3 1,330.2 186.2 181.6 1,776.7 1,531.0 116.0 446.5 33.6
30 Helmand 21.8 257.4 29.6 42.6 635.7 158.1 402.0 378.4 147.0
31 Badghis 4.0 35.4 5.8 5.5 57.1 37.0 154.4 21.7 61.4
32 Herat 1,146.5 13,197.7 1,465.8 1,624.3 17,391.9 14,057.4 123.7 4,194.2 31.8
33 Farah 46.3 413.6 99.5 92.7 835.9 136.5 612.5 422.3 102.1
34 Nimroz 287.5 3,428.4 395.7 349.0 3,485.9 3,547.5 98.3 57.5 1.7
90 Central Ministries 2,089.7 26,961.5 3,297.0 3,000.3 33,658.1 26,084.6 129.0 6,696.6 24.8
95 Offshore Payments 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 8 April 2012

Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 11,394.1 124,900.8 19,300.3 23,587.1 172,705.9 251,946.3 68.5 47,805.0 38.3
Operating Budget 9,946.7 92,974.6 15,458.2 14,061.4 127,063.2 150,726.1 84.3 34,088.6 36.7
Development Budget 1,447.4 31,926.2 3,842.1 9,525.7 45,642.7 101,220.1 45.1 13,716.5 43.0
2* TOTAL NET EXPENDITURES 11,391.3 124,798.8 19,294.2 23,583.4 172,654.6 47,855.7 38.3
Operating Budget 9,943.9 92,872.6 15,452.1 14,057.7 127,011.9 34,139.2 36.8
Development Budget 1,447.4 31,926.2 3,842.1 9,525.7 45,642.7 13,716.5 43.0

21 Compensation of Employees 7,400.3 74,108.8 10,862.8 9,851.4 97,250.1 114,553.0 84.9 23,141.3 31.2
Operating Budget 7,400.3 74,108.8 10,862.8 9,851.4 97,250.1 114,553.0 84.9 23,141.3 31.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,958.5 25,318.9 4,450.5 6,806.0 37,283.4 68,120.7 54.7 11,964.5 47.3
Operating Budget 2,208.6 12,554.1 2,470.1 2,911.7 19,797.9 28,113.6 70.4 7,243.8 57.7
Development Budget 749.9 12,764.7 1,980.4 3,894.3 17,485.4 40,007.1 43.7 4,720.7 37.0
23 Interest 0.0 79.5 7.5 0.0 92.0 350.0 26.3 12.5 15.7
Operating Budget 0.0 79.5 7.5 0.0 92.0 350.0 26.3 12.5 15.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 197.4 5,762.3 1,726.1 867.7 7,991.2 14,604.0 54.7 2,228.9 38.7
Operating Budget 197.4 5,346.0 1,726.1 867.7 7,991.2 14,604.0 54.7 2,645.3 49.5
Development Budget 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 837.9 19,631.3 2,253.4 6,062.1 30,089.2 64,472.5 46.7 10,457.8 53.3
Operating Budget 140.4 886.2 391.7 430.7 1,931.9 3,734.5 51.7 1,045.7 118.0
Development Budget 697.5 18,745.2 1,861.7 5,631.4 28,157.3 60,738.0 46.4 9,412.1 50.2
25* Net Acquisition of Nonfinancial Assets 835.1 19,529.4 2,247.3 6,058.3 30,037.9 10,508.5 53.8
Operating Budget 137.6 784.2 385.6 426.9 1,880.6 1,096.4 139.8
Development Budget 697.5 18,745.2 1,861.7 5,631.4 28,157.3 9,412.1 50.2

Memo RECURRENT EXPENDITURES (excludes 25) 10,556.2 105,269.5 17,046.9 17,525.1 142,616.7 37,347.2 35.5
Operating Budget 9,806.3 92,088.4 15,066.5 13,630.8 125,131.3 33,042.8 35.9
Development Budget 749.9 13,181.1 1,980.4 3,894.3 17,485.4 4,304.4 32.7
Source: FPU using AFMIS data downloaded on the 8 April 2012

* 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).
Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 9,946.7 92,974.6 15,458.2 14,061.4 127,063.2 150,726.1 84.3 34,088.6 36.7
2* TOTAL NET EXPENDITURES 9,943.9 92,872.6 15,452.1 14,057.7 127,011.9 34,139.2 36.8

21 Compensation of Employees 7,400.3 74,108.8 10,862.8 9,851.4 97,250.1 114,553.0 84.9 23,141.3 31.2
of which operating budget 7,400.3 74,108.8 10,862.8 9,851.4 97,250.1 23,141.3 31.2
211-3 Wages and Salaries 7,341.1 73,574.2 10,798.5 9,798.9 96,557.0 22,982.9 31.2
214-5 Social Benefits 59.2 534.7 64.3 52.5 693.1 158.4 29.6

22 Use of Goods and Services 2,208.6 12,554.1 2,470.1 2,911.7 19,797.9 28,113.6 70.4 7,243.8 57.7
221 Travel 96.9 913.5 99.8 122.8 1,204.7 291.2 31.9
222 Communications 70.9 535.3 94.0 90.8 568.6 33.3 6.2
223 Contracted Services -9.2 250.6 27.0 39.6 233.6 -17.0 -6.8
224 Repairs and Maintenance 384.2 1,558.6 389.8 618.3 2,858.1 1,299.5 83.4
225 Utilities 414.6 2,199.4 606.2 706.2 2,919.3 719.9 32.7
226 Fuel 209.0 1,321.4 330.5 145.2 1,997.6 676.2 51.2
227-9 Other Use of Goods and Services 1,042.3 5,775.3 922.7 1,188.7 10,016.0 4240.7 73.4

23 Interest 0.0 79.5 7.5 0.0 92.0 350.0 26.3 12.5 15.7

24 Social Transfers 197.4 5,346.0 1,726.1 867.7 7,991.2 14,604.0 54.7 2,645.3 49.5
242 Subsidies 0.0 1.7 560.8 341.0 901.8 900.2 54556.8
243-6 Grants to Government Units & Other organisations 3.0 116.5 1.3 10.6 45.9 -70.6 -60.6
247 Social Security 194.2 4,515.0 1,123.5 422.1 6,078.5 1,563.5 34.6
248-9 Other Social Transfers 0.2 712.8 40.5 94.0 965.0 252.2 35.4

25 Gross Acquisition of Nonfinancial Assets 140.4 886.2 391.7 430.7 1,931.9 3,734.5 51.7 1,045.7 118.0
25* Net Acquisition of Nonfinancial Assets 137.6 784.2 385.6 426.9 1,880.6 1,096.4 139.8
150 Sale of Land and Buildings -2.8 -102.0 -6.1 -3.8 -51.3 50.7 -49.7
251 Buildings and Structures 30.1 131.4 51.7 124.9 539.8 408.4 310.8
252 Machinery / Equipment (>50,000) 99.7 592.1 326.5 95.1 920.1 328.1 55.4
257 Valuables 0.0 0.1 0.0 0.3 1.3 1.2 1923.1
258 Land 10.0 154.4 6.3 195.3 329.0 174.6 113.1
259 Capital Advance Payments 0.5 8.2 7.2 15.1 141.8 133.6 1623.6

Memo RECURRENT EXPENDITURES (excludes 25) 9,806.3 92,088.4 15,066.5 13,630.8 125,131.3 33,042.8 35.9

Source: FPU using AFMIS data downloaded on the 8 April 2012

* 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).

Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Budget or Current % 1389 YTD
Actual Actual Actual Actual Prelim MYR Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD Ceiling Budget* Budget
TOTAL GROSS EXPENDITURES 11,393.1 124,755.2 19,292.8 23,573.7 172,393.4 251,946.3 251,946.3 68.4% 47,638.3 38.2
Operating Budget 9,812.7 91,816.4 15,297.7 13,924.7 125,780.1 150,726.1 150,726.1 83.4% 33,963.7 37.0
Development Budget 1,580.4 32,938.8 3,995.2 9,649.0 46,613.4 101,220.1 101,220.1 46.1% 13,674.6 41.5

Security 5,558.8 52,844.9 9,736.0 8,430.5 73,640.1 87,475.0 91,207.3 80.7% 20,795.1 39.4
Operating Budget 5,527.4 52,494.9 9,712.3 8,121.3 73,169.2 86,436.4 90,168.7 81.1% 20,674.3 39.4
Development Budget 31.3 350.0 23.7 309.2 470.9 1,038.6 1,038.6 45.3% 120.8 34.5

Total Governance, Rule of Law and

Human Rights 1,063.0 9,740.4 989.4 1,234.7 11,207.8 13,659.8 14,656.8 76.5% 1,467.4 15.1
Operating Budget 791.0 7,656.0 667.1 888.8 8,562.3 10,264.1 11,261.1 76.0% 906.4 11.8
Development Budget 272.0 2,084.4 322.4 345.9 2,645.5 3,395.7 3,395.7 77.9% 561.1 26.9

Total Infrastructure and Natural

Resources 896.2 17,196.8 1,388.6 5,801.5 21,970.9 48,257.8 49,762.9 44.2% 4,774.1 27.8
Operating Budget 317.3 2,320.0 405.3 736.4 4,054.7 3,822.3 5,327.5 76.1% 1,734.7 74.8
Development Budget 578.9 14,876.8 983.3 5,065.1 17,916.2 44,435.4 44,435.4 40.3% 3,039.4 20.4

Total Education 2,412.7 22,964.0 3,113.8 3,871.0 27,510.5 36,847.6 38,050.9 72.3% 4,546.5 19.8
Operating Budget 2,261.7 18,278.7 2,416.6 2,593.3 22,450.8 25,090.5 26,293.8 85.4% 4,172.1 22.8
Development Budget 151.1 4,685.3 697.2 1,277.6 5,059.7 11,757.1 11,757.1 43.0% 374.4 8.0

Total Health 372.0 4,926.2 516.7 996.5 5,959.6 10,404.7 10,453.8 57.0% 1,033.4 21.0
Operating Budget 271.3 1,772.6 236.6 189.1 1,843.4 2,663.6 2,712.7 68.0% 70.8 4.0
Development Budget 100.7 3,153.6 280.1 807.4 4,116.1 7,741.1 7,741.1 53.2% 962.5 30.5

Total Agriculture and Rural

Development 453.1 7,099.7 1,703.6 1,628.2 15,273.1 24,731.9 25,761.3 59.3% 8,173.4 115.1
Operating Budget 100.0 1,365.1 282.9 544.6 2,090.4 1,768.2 2,797.6 74.7% 725.3 53.1
Development Budget 353.2 5,734.6 1,420.7 1,083.6 13,182.7 22,963.7 22,963.7 57.4% 7,448.1 129.9

Total Social Protection 389.6 6,128.1 1,438.5 694.7 8,705.1 2,792.4 10,157.3 85.7% 2,577.0 42.1
Operating Budget 350.1 5,772.6 1,354.1 618.1 8,165.5 1,766.6 9,131.4 89.4% 2,392.9 41.5
Development Budget 39.6 355.4 84.4 76.6 539.5 1,025.8 1,025.8 52.6% 184.1 51.8

Total Economic Governance and

Private Sector Development 247.7 3,855.1 406.2 916.6 8,126.4 9,298.2 13,302.4 61.1% 4,271.3 110.8
Operating Budget 194.1 2,156.5 222.9 233.2 5,443.7 3,959.9 7,964.1 68.4% 3,287.2 152.4
Development Budget 53.7 1,698.7 183.3 683.4 2,682.7 5,338.3 5,338.3 50.3% 984.1 57.9

Total Unclassified 0.0 0.0 0.0 0.0 0.0 18,478.8 851.9 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 851.9 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 8 April 2012

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated
budget for the development budget is the same as the latest approved budget.

Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to Budget 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
26 Ministry of Interior 2,794.8 23,782.1 5,141.4 4,081.0 32,546.6 36,294.2 37,963.5 85.7 8,764.5 36.9
Operating Budget 2,794.8 23,589.0 5,122.5 4,030.0 32,431.6 36,056.5 37,725.8 86.0 8,842.7 37.5
Development Budget 0.0 193.1 18.8 51.0 115.0 237.7 237.7 48.4 -78.1 -40.5
22 Ministry of Defence 2,096.9 23,551.3 3,668.6 3,405.2 33,388.3 43,282.2 44,774.3 74.6 9,837.0 41.8
Operating Budget 2,065.6 23,502.4 3,668.6 3,405.2 33,381.1 43,202.4 44,694.5 74.7 9,878.7 42.0
Development Budget 31.3 48.9 0.0 0.0 7.2 79.8 79.8 9.0 -41.7 -85.2
23 Ministry of Foreign Affairs 294.4 1,695.9 116.3 828.8 2,617.0 2,871.3 3,195.2 81.9 921.1 54.3
Operating Budget 294.4 1,660.8 116.1 575.1 2,336.5 2,283.2 2,607.1 89.6 675.7 40.7
Development Budget 0.0 35.1 0.1 253.6 280.5 588.1 588.1 47.7 245.4 699.4
15 Presidential Protective Service 93.0 856.8 68.5 115.5 944.8 872.9 1,117.8 84.5 88.0 10.3
Operating Budget 93.0 829.6 68.5 110.9 887.7 764.0 1,008.9 88.0 58.1 7.0
Development Budget 0.0 27.2 0.0 4.6 57.2 108.9 108.9 52.5 29.9 110.0
64 General Directorate of National Security 279.7 2,958.8 741.2 0.0 4,143.3 4,154.5 4,156.4 99.7 1,184.5 40.0
Operating Budget 279.7 2,913.1 736.4 0.0 4,132.3 4,130.4 4,132.3 100.0 1,219.2 41.9
Development Budget 0.0 45.7 4.8 0.0 11.0 24.1 24.1 45.4 -34.7 -76.0
Total Security 5558.8 52844.9 9736.0 8430.5 73640.1 87475.0 91207.3 80.7 20795.1 39.4
Operating Budget 5527.4 52494.9 9712.3 8121.3 73169.2 86436.4 90168.7 81.1 20674.3 39.4
Development Budget 31.3 350.0 23.7 309.2 470.9 1038.6 1038.6 45.3 120.8 34.5
10 Presidents Office 106.0 1,212.7 119.4 181.9 1,452.1 1,847.9 2,065.9 70.3 239.5 19.7
Operating Budget 98.9 1,125.4 118.0 143.4 1,346.5 1,468.6 1,686.6 79.8 221.0 19.6
Development Budget 7.1 87.3 1.4 38.5 105.7 379.4 379.4 27.9 18.4 21.1
11 National Assembly Meshanro Jirga 16.4 307.0 11.3 29.4 369.4 464.2 483.6 76.4 62.4 20.3
Operating Budget 13.7 285.5 11.3 29.4 346.3 357.1 376.4 92.0 60.8 21.3
Development Budget 2.7 21.5 0.0 0.0 23.0 107.1 107.1 21.5 1.6 7.2
12 National Assembly Wolesi Jirga 45.5 553.8 25.6 79.2 852.3 903.1 933.8 91.3 298.5 53.9
Operating Budget 45.5 547.1 24.1 78.5 846.7 895.8 926.5 91.4 299.6 54.8
Development Budget 0.0 6.8 1.6 0.7 5.7 7.3 7.3 78.0 -1.1 -16.0
14 Supreme Court 128.6 1,017.5 160.3 122.0 1,286.0 1,445.9 1,468.1 87.6 268.4 26.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 1,192.7 1,214.9 0.0 0.0 N/A
Development Budget 128.6 1,017.5 160.3 122.0 1,286.0 253.2 253.2 507.8 268.4 26.4
50 Ministry of Justice 189.8 1,675.3 132.7 89.2 1,749.9 2,417.7 1,944.4 90.0 74.6 4.5
Operating Budget 189.4 1,540.5 84.4 54.4 1,546.4 2,104.1 1,630.9 94.8 5.9 0.4
Development Budget 0.3 134.8 48.2 34.8 203.5 313.6 313.6 64.9 68.7 51.0
13 Administrative Affairs 132.4 1,513.3 116.2 174.1 1,381.7 640.0 1,519.4 90.9 -131.6 -8.7
Operating Budget 132.4 1,479.1 116.2 174.1 1,353.2 563.3 1,442.6 93.8 -125.8 -8.5
Development Budget 0.0 34.3 0.0 0.0 28.5 76.8 76.8 37.1 -5.8 -16.8
21 Ministry of State and Parliamentart Affairs 3.8 40.5 9.7 9.4 82.2 80.0 102.2 80.4 41.7 102.9
Operating Budget 3.8 40.5 9.7 9.4 82.2 80.0 102.2 80.4 41.7 102.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
24 Ministry of Haj and Religious Affairs 56.3 386.2 56.7 71.5 584.2 729.0 854.2 68.4 198.0 51.3
Operating Budget 49.9 343.4 52.2 52.1 496.3 595.9 721.0 68.8 152.8 44.5
Development Budget 6.4 42.8 4.4 19.4 87.9 133.2 133.2 66.0 45.1 105.5
51 Attorney General 59.5 533.9 70.1 96.7 703.9 826.7 866.9 81.2 169.9 31.8
Operating Budget 59.4 503.7 65.4 73.9 596.8 643.5 683.6 87.3 93.1 18.5
Development Budget 0.1 30.3 4.6 22.8 107.1 183.2 183.2 58.4 76.8 253.7
72 Election Commission 6.9 72.3 9.6 22.6 94.1 121.5 128.1 73.4 21.8 30.1
Operating Budget 6.9 72.3 9.6 15.5 87.0 106.5 113.1 76.9 14.7 20.4
Development Budget 0.0 0.0 0.0 7.1 7.1 15.0 15.0 47.2 7.1 N/A
62 IARCSC 60.5 526.9 68.9 66.1 632.0 891.4 938.6 67.3 105.1 20.0
Operating Budget 16.5 189.4 28.4 28.9 256.4 242.1 289.3 88.6 67.0 35.4
Development Budget 44.0 337.5 40.5 37.2 375.6 649.3 649.3 57.8 38.1 11.3
85 Independent Commission for Overseeing the Implementation of Co 0.0 0.0 0.0 0.0 0.0 62.0 56.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 62.0 56.2 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
67 The High office of Oversight and Anti Corruption 7.8 68.6 12.2 7.2 89.3 143.2 149.1 59.9 20.7 30.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 89.4 95.3 0.0 0.0 N/A
Development Budget 7.8 68.6 12.2 7.2 89.3 53.8 53.8 166.0 20.7 30.2
59 Independent Directorate of Local Governance 248.4 1,827.6 196.8 285.3 1,924.0 3,075.5 3,139.5 61.3 96.3 5.3
Operating Budget 173.5 1,524.4 147.7 229.1 1,597.7 1,851.6 1,915.6 83.4 73.3 4.8
Development Budget 74.9 303.2 49.1 56.2 326.3 1,223.9 1,223.9 26.7 23.0 7.6
74 Legal Training Center 0.9 4.7 0.0 0.0 6.9 11.6 6.9 100.0 2.2 46.2
Operating Budget 0.9 4.7 0.0 0.0 6.9 11.6 6.9 100.0 2.2 46.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1063.0 9740.4 989.4 1234.7 11207.8 13,659.8 14,656.8 76.5 1467.4 15.1
Operating Budget 791.0 7656.0 667.1 888.8 8562.3 10,264.1 11,261.1 76.0 906.4 11.8
Development Budget 272.0 2084.4 322.4 345.9 2645.5 3,395.7 3,395.7 77.9 561.1 26.9
Source: FPU using AFMIS data downloaded on the 8 April 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.

Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
42 Ministry of Public Works 198.9 9,378.6 217.3 4,500.5 11,043.3 19,871.3 20,915.8 52.8 1,664.8 17.8
Operating Budget 142.4 779.2 175.1 388.1 1,958.1 1,794.9 2,839.4 69.0 1,178.9 151.3
Development Budget 56.4 8,599.4 42.3 4,112.4 9,085.3 18,076.4 18,076.4 50.3 485.9 5.7
45 Ministry of Transport and Aviation 46.3 671.3 176.0 337.9 1,382.0 1,896.0 2,182.2 63.3 710.7 105.9
Operating Budget 36.7 287.7 72.3 160.1 596.6 439.6 725.7 82.2 309.0 107.4
Development Budget 9.6 383.7 103.7 177.8 785.4 1,456.4 1,456.4 53.9 401.7 104.7
34 Ministry of Communication 65.2 646.2 51.2 49.3 1,460.4 2,269.0 2,270.4 64.3 814.2 126.0
Operating Budget 39.0 364.3 42.5 41.9 393.2 451.9 453.4 86.7 28.9 7.9
Development Budget 26.2 281.9 8.7 7.4 1,067.2 1,817.1 1,817.1 58.7 785.3 278.6
41 Ministry of Energy and Water 153.9 3,794.2 360.9 541.9 5,028.8 12,761.6 12,771.1 39.4 1,234.6 32.5
Operating Budget 34.0 272.9 38.7 42.6 325.1 367.1 376.6 86.3 52.1 19.1
Development Budget 119.9 3,521.3 322.2 499.3 4,703.7 12,394.5 12,394.5 38.0 1,182.4 33.6
82 Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/A
83 Da Brishna Shirkat 0.0 0.0 251.3 0.0 302.1 3,726.3 3,726.3 8.1 302.1 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 251.3 0.0 302.1 3,726.3 3,726.3 8.1 302.1 N/A
49 Ministry of Urban Development 172.8 1,050.5 62.1 109.1 748.3 1,275.3 1,403.1 53.3 -302.2 -28.8
Operating Budget 11.2 122.7 15.6 40.2 207.6 120.1 247.9 83.7 84.9 69.2
Development Budget 161.6 927.8 46.6 68.9 540.7 1,155.2 1,155.2 46.8 -387.1 -41.7
84 Independent Board of new Kabul 0.0 0.0 12.7 15.7 117.7 240.4 240.4 49.0 117.7 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 12.7 15.7 117.7 240.4 240.4 49.0 117.7 N/A
32 Ministry of Mines and Industries 81.0 711.7 110.6 142.8 958.4 3,422.4 3,440.2 27.9 246.8 34.7
Operating Budget 27.5 266.1 29.2 32.5 313.7 359.0 376.8 83.2 47.5 17.8
Development Budget 53.5 445.5 81.4 110.3 644.8 3,063.4 3,063.4 21.0 199.3 44.7
65 Geodesy and Cartography Office 10.5 107.1 14.1 11.0 113.3 288.0 289.5 39.1 6.2 5.8
Operating Budget 10.5 103.2 14.1 11.0 113.3 123.3 124.8 90.8 10.1 9.8
Development Budget 0.0 3.9 0.0 0.0 0.0 164.7 164.7 0.0 -3.9 -100.0
60 Directorate of Environment 15.1 115.4 34.6 16.6 159.5 187.8 202.3 78.8 44.1 38.2
Operating Budget 11.5 108.2 15.6 16.6 125.8 138.6 153.2 82.1 17.6 16.3
Development Budget 3.6 7.2 19.0 0.0 33.7 49.1 49.1 68.6 26.5 366.1
75 Afghanistan High Atomic Energy Commission 5.8 18.3 2.3 3.5 21.3 29.9 31.7 67.3 3.1 16.9
Operating Budget 4.4 15.7 2.3 3.5 21.3 27.8 29.6 72.0 5.6 35.6
Development Budget 1.4 2.5 0.0 0.0 0.0 2.1 2.1 0.0 -2.5 -100.0
77 Provincial Muncipalities 146.6 0.0 95.6 73.1 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 146.6 0.0 95.6 73.1 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipalities 0.0 703.6 0.0 0.0 635.6 1,387.9 1,387.9 45.8 -68.0 -9.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 703.6 0.0 0.0 635.6 1,387.9 1,387.9 45.8 -68.0 -9.7
Total Infrastructure and Natural Resources 896.2 17196.8 1388.6 5801.5 21970.9 48,257.8 49,762.9 44.2 4774.1 27.8
Operating Budget 317.3 2320.0 405.3 736.4 4054.7 3,822.3 5,327.5 76.1 1734.7 74.8
Development Budget 578.9 14876.8 983.3 5065.1 17916.2 44,435.4 44,435.4 40.3 3039.4 20.4
27 Ministry of Education 2,118.6 19,752.7 2,771.7 3,290.5 23,852.8 31,332.3 32,437.7 73.5 4,100.1 20.8
Operating Budget 1,996.0 15,774.4 2,128.0 2,261.4 19,678.8 22,062.4 23,167.9 84.9 3,904.4 24.8
Development Budget 122.6 3,978.3 643.7 1,029.1 4,174.0 9,269.9 9,269.9 45.0 195.7 4.9
28 Ministry of Higher Education 208.5 2,105.5 217.2 402.7 2,479.1 3,502.7 3,524.5 70.3 373.6 17.7
Operating Budget 187.5 1,668.8 183.4 222.2 1,880.0 2,079.9 2,101.7 89.5 211.2 12.7
Development Budget 21.0 436.7 33.8 180.4 599.0 1,422.8 1,422.8 42.1 162.4 37.2
36 Ministry of Information and Culture 60.3 607.4 72.9 68.8 609.6 1,325.7 1,380.7 44.2 2.2 0.4
Operating Budget 53.2 529.4 67.8 61.1 557.9 600.4 655.4 85.1 28.5 5.4
Development Budget 7.1 78.0 5.1 7.7 51.7 725.3 725.3 7.1 -26.3 -33.8
61 Science Academy 13.9 166.7 24.4 14.6 161.2 193.4 198.5 81.2 -5.5 -3.3
Operating Budget 13.5 130.4 24.0 13.2 140.2 143.5 148.7 94.3 9.8 7.5
Development Budget 0.4 36.3 0.4 1.4 21.0 49.8 49.8 42.2 -15.3 -42.1
63 National Olympic Committee 11.5 331.7 27.6 94.3 407.8 493.5 509.4 80.1 76.1 22.9
Operating Budget 11.5 175.8 13.5 35.3 193.9 204.2 220.2 88.0 18.1 10.3
Development Budget 0.0 155.9 14.2 59.0 213.9 289.2 289.2 74.0 58.0 37.2
Total Education 2412.7 22964.0 3113.8 3871.0 27510.5 36,847.6 38,050.9 72.3 4546.5 19.8
Operating Budget 2261.7 18278.7 2416.6 2593.3 22450.8 25,090.5 26,293.8 85.4 4172.1 22.8
Development Budget 151.1 4685.3 697.2 1277.6 5059.7 11,757.1 11,757.1 43.0 374.4 8.0
39 Ministry of Agriculture 180.8 2,295.5 413.6 751.4 3,848.1 5,353.6 6,347.9 60.6 1,552.5 67.6
Operating Budget 44.3 874.9 210.3 455.2 1,513.5 1,129.5 2,123.9 71.3 638.6 73.0
Development Budget 136.5 1,420.7 203.3 296.3 2,334.6 4,224.0 4,224.0 55.3 913.9 64.3
48 Ministry of Counter Narcotics 14.7 172.1 14.7 20.5 155.0 362.1 380.4 40.7 -17.1 -10.0
Operating Budget 9.0 70.2 14.7 13.6 104.7 122.5 140.8 74.3 34.5 49.2
Development Budget 5.7 101.9 0.0 6.9 50.3 239.6 239.6 21.0 -51.6 -50.7
43 Ministry of Rural Rehabilitation and Development 257.6 4,632.0 1,275.4 856.2 11,270.0 19,016.2 19,032.9 59.2 6,638.0 143.3
Operating Budget 46.6 420.0 57.9 75.8 472.3 516.2 532.9 88.6 52.2 12.4
Development Budget 211.0 4,212.0 1,217.5 780.4 10,797.8 18,500.1 18,500.1 58.4 6,585.8 156.4
Total Agriculture and Rural Development 453.1 7099.7 1703.6 1628.2 15273.1 24,731.9 25,761.3 59.3 8173.4 115.1
Operating Budget 100.0 1365.1 282.9 544.6 2090.4 1,768.2 2,797.6 74.7 725.3 53.1
Development Budget 353.2 5734.6 1420.7 1083.6 13182.7 22,963.7 22,963.7 57.4 7448.1 129.9
Source: FPU using AFMIS data downloaded on the 8 April 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.

10


Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
37 Ministry of Public Health 372.0 4,926.2 516.7 996.5 5,959.6 10,404.7 10,453.8 57.0 1,033.4 21.0
Operating Budget 271.3 1,772.6 236.6 189.1 1,843.4 2,663.6 2,712.7 68.0 70.8 4.0
Development Budget 100.7 3,153.6 280.1 807.4 4,116.1 7,741.1 7,741.1 53.2 962.5 30.5
Total Health 372.0 4926.2 516.7 996.5 5959.6 10,404.7 10,453.8 57.0 1033.4 21.0
Operating Budget 271.3 1772.6 236.6 189.1 1843.4 2,663.6 2,712.7 68.0 70.8 4.0
Development Budget 100.7 3153.6 280.1 807.4 4116.1 7,741.1 7,741.1 53.2 962.5 30.5
46 Ministry of Frontiers and Tribal Affairs 41.1 293.8 71.6 31.6 422.6 431.7 469.2 90.0 128.7 43.8
Operating Budget 35.8 287.0 59.8 23.7 366.7 357.9 395.5 92.7 79.7 27.8
Development Budget 5.3 6.9 11.9 7.9 55.8 73.8 73.8 75.7 49.0 714.8
47 Ministry of Martyrs, Disabled and Social Affairs 286.2 5,357.1 1,283.1 591.5 7,725.1 1,616.7 8,917.3 86.6 2,368.1 44.2
Operating Budget 268.6 5,126.4 1,243.5 542.5 7,401.8 946.2 8,246.8 89.8 2,275.4 44.4
Development Budget 17.6 230.7 39.6 49.0 323.3 670.5 670.5 48.2 92.6 40.1
29 Ministry of Refugees and Repatriates 31.5 191.9 36.3 34.3 247.4 314.9 335.9 73.6 55.5 28.9
Operating Budget 17.5 139.5 19.2 19.6 158.7 171.5 192.5 82.5 19.3 13.8
Development Budget 14.1 52.4 17.1 14.7 88.6 143.4 143.4 61.8 36.2 69.1
38 Ministry of Women Affairs 12.4 165.2 31.6 22.8 203.5 259.6 264.0 77.1 38.3 23.2
Operating Budget 12.3 124.0 18.2 17.7 140.2 158.7 163.1 85.9 16.1 13.0
Development Budget 0.1 41.2 13.4 5.1 63.3 100.8 100.8 62.8 22.2 53.8
68 Office of Disaster Preparedness 11.9 61.5 9.2 10.2 64.6 112.0 112.5 57.4 3.1 5.1
Operating Budget 11.9 61.5 9.2 10.2 64.6 88.5 89.0 72.6 3.1 5.1
Development Budget 0.0 0.0 0.0 0.0 0.0 23.5 23.5 0.0 0.0 N/A
76 Directorate of Kochis 6.5 58.6 6.7 4.3 41.9 57.6 58.3 72.0 -16.7 -28.5
Operating Budget 4.0 34.4 4.2 4.3 33.5 43.8 44.5 75.4 -0.8 -2.4
Development Budget 2.5 24.2 2.5 0.0 8.4 13.8 13.8 60.7 -15.9 -65.4
Total Social Protection 389.6 6128.1 1438.5 694.7 8705.1 2,792.4 10,157.3 85.7 2577.0 42.1
Operating Budget 350.1 5772.6 1354.1 618.1 8165.5 1,766.6 9,131.4 89.4 2392.9 41.5
Development Budget 39.6 355.4 84.4 76.6 539.5 1,025.8 1,025.8 184.1 51.8
20 Ministry of Finance 174.2 3,001.3 262.3 804.8 7,062.3 4,941.3 8,927.5 79.1 4,060.9 135.3
Operating Budget 138.6 1,744.7 163.0 151.3 4,840.8 1,588.8 5,575.0 86.8 3,096.1 177.5
Development Budget 35.6 1,256.7 99.3 653.5 2,221.5 3,352.5 3,352.5 66.3 964.8 76.8
25 Ministry of Commerce 27.0 233.5 26.4 40.9 277.2 2,313.0 2,316.4 12.0 43.7 18.7
Operating Budget 24.1 188.0 24.8 25.5 213.9 1,887.1 1,890.4 11.3 25.9 13.8
Development Budget 2.9 45.5 1.6 15.3 63.3 425.9 425.9 14.9 17.8 39.2
35 Ministry of Economy 24.7 244.6 92.2 23.0 358.0 1,006.5 1,006.4 35.6 113.4 46.4
Operating Budget 15.1 145.7 15.4 26.5 171.1 230.4 230.3 74.3 25.4 17.5
Development Budget 9.6 99.0 76.8 -3.6 186.9 776.1 776.1 24.1 87.9 88.9
66 Control and Audit Office 6.0 212.0 9.5 25.7 209.9 507.9 515.0 40.8 -2.1 -1.0
Operating Budget 4.3 66.2 5.9 13.1 72.0 75.3 82.4 87.4 5.9 8.9
Development Budget 1.6 145.8 3.5 12.6 137.9 432.6 432.6 31.9 -8.0 -5.5
73 Central Statistics Office 13.8 136.3 11.7 17.0 140.6 263.0 266.3 52.8 4.3 3.1
Operating Budget 9.8 9.8 9.7 12.9 107.3 122.0 125.3 85.6 97.5 996.2
Development Budget 4.0 126.5 2.1 4.1 33.2 141.0 141.0 23.6 -93.2 -73.7
58 Afghanistan National Standard Authority 2.2 27.4 4.0 5.4 78.5 266.6 270.8 29.0 51.1 186.1
Operating Budget 2.2 2.2 4.0 3.9 38.6 56.4 60.6 63.6 36.4 1686.1
Development Budget 0.0 25.3 0.0 1.5 40.0 210.2 210.2 19.0 14.7 58.0
Total Economic Governance and Private Sector Development 247.7 3855.1 406.2 916.6 8126.4 9,298.2 13,302.4 61.1 4271.3 110.8
Operating Budget 194.1 2156.5 222.9 233.2 5443.7 3,959.9 7,964.1 68.4 3287.2 152.4
Development Budget 53.7 1698.7 183.3 683.4 2682.7 5,338.3 5,338.3 50.3 984.1 57.9
80 Afghanistan Investment Support Agency 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 N/A 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 Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 446.5 448.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 446.5 448.1 0.0 0.0 N/A
86 Extrabudgetary Agencies 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
90 Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 Unspecified 0.0 0.0 0.0 0.0 0.0 17,652.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 17,652.0 851.9 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 851.9
25 TOTAL GROSS EXPENDITURES 11,393.1 124,755.2 19,292.8 23,573.7 172,393.4 251,946.3 251,946.3 68.4 47,638.3 38.2
Operating Budget 9,812.7 91,816.4 15,297.7 13,924.7 125,780.1 150,726.1 150,726.1 83.4 33,963.7 37.0
Development Budget 1,580.4 32,938.8 3,995.2 9,649.0 46,613.4 101,220.1 101,220.1 46.1 13,674.6 41.5
Source: FPU using AFMIS data downloaded on the 8 April 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.

11

Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 11,391.3 124,798.8 19,294.2 23,583.4 172,654.6 47,855.7 38.3

150 Sale of Land and Buildings 2.8 102.0 6.1 3.8 51.3 -50.7 -49.7

2+150 TOTAL GROSS EXPENDITURE 11,394.1 124,900.8 19,300.3 23,587.1 172,705.9 47,805.0 38.3
RECURRENT EXPENDITURE 10,556.2 105,269.5 17,046.9 17,525.1 142,616.7 37,347.2 35.5
CAPITAL EXPENDITURE 837.9 19,631.3 2,253.4 6,062.1 30,089.2 10,457.8 53.3

701 General Public Services 1,096.8 10,761.0 1,808.4 2,667.7 18,038.5 7,277.5 67.6
Recurrent Expenditure 1,033.7 9,862.0 1,442.0 2,277.4 16,322.1 6,460.2 65.5
Capital Expenditure 63.1 899.0 366.4 390.3 1,716.3 817.3 90.9
702 Defence 2,492.9 27,484.8 4,496.8 3,541.0 38,629.1 11,144.3 40.5
Recurrent Expenditure 2,449.8 27,227.1 4,475.3 3,469.4 38,247.8 11,020.6 40.5
Capital Expenditure 43.1 257.7 21.5 71.6 381.3 123.6 48.0
703 Public Order and Safety 3,189.8 27,151.6 4,974.3 4,258.5 35,827.8 8,676.2 32.0
Recurrent Expenditure 3,112.3 26,604.7 4,695.7 4,083.2 34,828.6 8,223.9 30.9
Capital Expenditure 77.5 546.8 278.5 175.3 999.2 452.4 82.7
704 Economic Affairs 1,190.0 24,634.6 2,988.7 7,406.7 37,465.4 12,830.8 52.1
Recurrent Expenditure 1,005.4 10,825.3 1,585.9 2,347.7 13,089.0 2,263.8 20.9
Capital Expenditure 184.6 13,809.3 1,402.8 5,059.0 24,376.4 10567.1 76.5
705 Environmental Protection 161.7 819.0 34.6 16.6 167.1 -651.9 -79.6
Recurrent Expenditure 11.9 103.3 15.6 14.8 121.6 18.3 17.7
Capital Expenditure 149.9 715.7 19.0 1.8 45.5 -670.2 -93.6
706 Housing and Communal Ammenities 222.6 1,309.0 64.2 109.2 821.0 -488.1 -37.3
Recurrent Expenditure 50.4 456.5 30.3 48.1 357.1 -99.4 -21.8
Capital Expenditure 172.2 852.5 33.9 61.1 463.9 -388.7 -45.6
707 Health 387.1 5,106.9 523.1 1,011.7 6,063.9 956.9 18.7
Recurrent Expenditure 372.2 4,810.1 501.7 998.8 5,868.9 1,058.8 22.0
Capital Expenditure 14.9 296.8 21.3 12.9 195.0 -101.9 -34.3
708 Recreation, Culture and Religion 129.7 1,620.7 157.4 235.0 1,605.8 -14.9 -0.9
Recurrent Expenditure 115.2 1,325.5 135.4 149.5 1,267.5 -58.0 -4.4
Capital Expenditure 14.5 295.2 22.0 85.5 338.3 43.1 14.6
709 Education 2,396.5 22,443.8 3,096.4 3,752.1 27,133.9 4,690.1 20.9
Recurrent Expenditure 2,306.2 20,594.2 3,037.1 3,563.6 25,688.8 5,094.6 24.7
Capital Expenditure 90.3 1,849.6 59.3 188.4 1,445.1 -404.5 -21.9
710 Social Protection 126.9 3,569.4 1,156.4 588.7 6,953.4 3,384.0 94.8
Recurrent Expenditure 99.1 3,460.8 1,127.7 572.5 6,825.2 3,364.4 97.2
Capital Expenditure 27.8 108.6 28.7 16.2 128.2 19.6 18.0
Source: FPU using AFMIS data downloaded on the 8 April 2012

12

Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL
ASSETS 835.1 19,529.4 2,247.3 6,058.3 30,037.9 10,508.5 53.8
Land and Buildings 717.2 15,116.6 880.9 5,117.9 15,937.1 820.5 5.4
251/8 Purchase of Land and Buildings 720.0 15,218.6 887.0 5,121.7 15,988.4 769.8 5.1
251 Buildings and Structures 723.0 14,175.6 880.7 4,926.4 15,642.7 1,467.2 10.3
258 Land -3.0 1,043.0 6.3 195.3 345.7 -697.3 -66.9
150 Sale of Land and Buildings -2.8 -102.0 -6.1 -3.8 -51.3 50.7 -49.7
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 165.2 1,728.2 775.1 263.4 4,336.1 2,607.9 150.9
257 Valuables 0.0 0.0 0.0 0.3 4.3 4.2 11215.2
259 Capital Advance Payments -47.3 2,679.8 591.2 676.6 9,760.4 7,080.6 264.2
Source: FPU using AFMIS data downloaded on the 8 April 2012
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 1389 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS
AND LIABILITIES -8,279.6 -20,267.4 2,687.9 -5,673.8 -10,037.6 10,229.7 -50.5

3 NET ACQUISITION OF FINANCIAL ASSETS -10,220.2 -26,235.1 2,350.1 -7,183.4 -14,479.2 11,755.9 -44.8
Domestic -10,220.2 -26,235.1 2,350.1 -7,183.4 -14,479.2 11,755.9 -44.8
Currency and Deposits -8,829.1 -23,082.8 738.5 -7,043.1 -9,777.0 13,305.7 -57.6
311 Treasury Single Account -6,776.4 -20,931.7 2,209.3 -7,092.1 -9,572.4 11,359.4 -54.3
313 Donor Accounts -2,046.1 -1,593.5 -1,470.8 91.6 1,055.2 2,648.7 -166.2
314/90 Other Deposit Accounts -6.6 -557.5 0.0 -42.6 -1,259.9 -702.4 126.0
317 Loans -3.3 244.7 -0.3 0.5 21.1 -223.6 -91.4
319 Other Accounts Receivable -96.4 549.2 -245.4 -311.0 146.9 -402.3 -73.2
Other Assets -1,291.4 -3,946.3 1,857.3 170.3 -4,870.1 -923.9 23.4
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 1,940.6 5,967.7 337.8 1,509.6 4,441.5 -1,526.2 -25.6
Domestic 1,892.2 3,817.2 269.0 730.9 1,754.0 -2,063.3 -54.1
411 Accounts Payable -65.1 -57.0 52.1 670.9 772.1 829.2 -1454.1
413 Pension Liabilities -60.9 17.1 3.9 -5.6 2.7 -14.5 -84.5
423 Other Payables 0.0 1,433.6 -185.8 -407.9 1,390.4 -43.3 -3.0
451 Other Liabilities 2,018.2 2,423.5 398.7 473.5 -411.2 -2,834.7 -117.0
Foreign 48.4 2,150.5 68.9 778.6 2,687.5 537.1 25.0
431 Foreign Currency 0.1 6.0 -2.0 -3.0 -76.6 -82.6 -1376.6
181-2 Loans 48.3 2,144.5 70.8 781.6 2,764.1 619.6 28.9
Source: FPU using AFMIS data downloaded on the 8 April 2012
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Dal - 11 Dal - 11 Jad - 10 Dal - 11 Dal - 11 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 19,670.9 145,063.0 16,606.3 29,257.2 182,690.6 37,627.6 25.9
2-25 Expenditures (Recurrent) 10,556.2 105,269.5 17,046.9 17,525.1 142,616.7 37,347.2 35.5
23 Interest 0.0 79.5 7.5 0.0 92.0 12.5 15.7

Net Balance (1-2-25) 9,114.7 39,793.5 -440.6 11,732.1 40,073.9 280.4 0.7
Primary Balance (1-2-25+23) 9,114.7 39,873.0 -433.1 11,732.1 40,165.8 292.9 0.7

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 835.1 19,529.4 2,247.3 6,058.3 30,037.9 10,508.5 53.8

Net Lending-Borrowing (1-2) 8,279.6 20,264.1 -2,687.9 5,673.8 10,036.0 -10,228.1 -50.5

Financing (3+4+5) -8,279.6 -20,264.1 2,687.9 -5,673.8 -10,036.0 10,228.1 -50.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -10,220.2 -26,235.1 2,350.1 -7,183.4 -14,479.2 11,755.9 -44.8
4 Net Acquisition of Financial Liabilities 1,940.6 5,967.7 337.8 1,509.6 4,441.5 -1,526.2 -25.6

5 RETAINED EARNINGS 0.0 3.3 0.0 0.0 1.6 -1.6

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0

Source: FPU using AFMIS data downloaded on the 8 April 2012

13

Footnotes

Table23

1/Revenuesexcludeproceedsfromthesaleoffixedassets(150),andloans(18).Theseitemsareincludedunder
financing.

Table45

1/Interestcategorydoesnotincludeloanprincipalpayments.

2/Proceedsfromsaleoffixedassetsarenetofffromthetotal.

Table8

1/RecurrentexpenditureintheGeneralPublicServicessectorexcludesinterestpaymentsonloans.

Tables910

1/DepositsonLetterofCredits(321)arenettedoutwithLetterofCreditCommitmentAccounts(451).Thenet
amountisincludedundereither'OtherDepositAccounts'or'OtherLiabilities'dependingonthedirectionofnet
transactionsduringtheperiod.

14

Glossary

Budget Anitemizedsummaryofestimatedintendedexpendituresforagivenperiodalongwithproposalsfor
financingthem.
OperatingBudget Thebudgetforoperatingbudgetexpenditures.Thesearemainlyrecurrentexpenditures,andinclude
wagesandsalariesforallpublicservants,runningcostsforMinistries,schools,barracksetc.Asmall
amountofcapitalexpenditureisalsoincludedintheOperatingBudgetinAfghanistan.TheOperating
BudgetissometimesreferredtoastheRecurrentBudgetinothercountries.
DevelopmentBudget TheGovernmentbudgetfordevelopmentprojectsimplementedbyGovernmentagencies.Itcontains
recurrentandcapitalexpenditureinAfghanistan.Theseprojectsaremainlydonorfunded.The
DevelopmentBudgetissometimesreferredtoastheCapitalBudgetinothercountries.
CoreBudget Theoperatingbudgetplusthedevelopmentbudget
ExternalBudget Thebudgetforalldonoractivitiesthatarefundeddirectlybydonors,ratherthanchannelingthefunding
throughtheGovernment
IntegratedBudget Thecorebudgetplustheexternalbudget
Expenditure/Expense Thepurchaseofgoods,services,assets.Italsoincludesinterestpayments,andsubsidiesandtransfers.
Recurrentspending Expenditurethatisongoingratherthanoneoff,anddoesnotresultintheacquisitionofafixedasset.
Forexamplepaymentsforelectricityorfuel,thepaymentforsalariesetc.Oftenequatedwiththe
operatingbudget,howeverdevelopmentbudgetspendingcontainsrecurrentitemsandviceversa
Capitalspending Spendingonacapitalasset,forexampleatractororirrigationpump.
Compensationof Thetotalremuneration,incashorkind,payabletoanemployeeforworkdoneduringtheaccounting
Employees period.Itconsistsofwages,salaries,andsocialcontributionsmadeonbehalfofemployeestosocial
insuranceschemes.Excludedareamountspaidtocontractors,selfemployedoutworkers,andother
workerswhoarenotemployees.
GoodsandServices(useof) Expenditureitemssuchaselectricitycosts,maintenanceandrepair,consultancyservicesanditemswith
apurchasevaluebelowAfs50,000
Subsidies PaymentsmadetoStateOwnedEnterprisestohelpthemcovertheircosts
Transfers Paymentstoapersonororganizationforwhichnoserviceisreceived,forwhichpensionpaymentsand
subsidies.
Interestpayments Theinterestpaidonoutstandingloans
ContingencyFunds Itemslistedintheoperatinganddevelopmentbudgetsthatmayrequirefunding.Throughouttheyear,
fundingfromcontingencyreserveitemsmaybeallocatedtothebudgetsofbudgetaryunitsduringthe
year(increasingtheiroriginalbudget).
Assets Anentityoverwhichownershiprightsareenforced,andfromwhicheconomicbenefitsmaybederived
byitsownersbyholdingitorusingitoveraperiodoftime.
Nonfinancialassets Physicalassetssuchasrealestateandmachinery
Financialassets Afinancialclaimonanassetthatisusuallydocumentedbysometypeoflegalrepresentative.Examples
includebondsandsharesofstock,butnottangibleassetssuchasrealestateorgold.Theseareincluded
belowthelineasfinancingitems.
Revenues Domesticallyraisedrevenuesanddonorgrants(excludesloans).
DomesticRevenues RevenuesraisedbytheGovernmentofAfghanistan(excludesdonorgrants).Thesearemainlyrevenues
raisedbytheAfghanistanRevenueDepartment(taxes,customsdutiesetc.),andrevenuesraisedby
otherGovernmentagencies(feesandfinesetc.)
Grants Fundsreceivedfromdonors.Oftenthemoneycanonlybespentonacertainprojectoractivities,but
sometimescanbespentatthediscretionoftherecipientGovernment
Balances Thedifferencebetweenrevenuesandexpenditures
OperatingBudgetBalance Domesticrevenues(excludingdonorgrantstotheoperatingbudget)minusoperatingbudget
(excludinggrants) expenditures
OperatingBudgetBalance Domesticrevenuesplusdonorgrantstotheoperatingbudget,minusoperatingbudgetexpenditures
(includinggrants)

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 DevelopmentBudget DonorGrantstodevelopmentbudgetminusdevelopmentbudgetexpenditures
Balance
CoreBudgetbalances
Balance(excludingand Totalrevenues(excludingandincludinggrants)minustotalexpenditures
includinggrants)
Netoperatingbalance Revenues(includingdonorgrants)minusrecurrentexpenditures.Itmeasuresthechangeinnetworth
(Table6.10) resultingfromtransactions(excludingcapitalexpenditure)
Primaryoperating Netoperatingbalanceplusinterestexpenditures
balance(Table6.10)
Surplus Apositivebalance(revenuesaregreaterthanexpenditures)
Deficit Anegativebalance(revenuesarelessthanexpenditures)
Financing Howthegovernmentfundsitsdeficit(orinvestsitssurplus).Forexampledrawingdownonforeignloans
orwithdrawingfundsfromtheCentralBank.Moregenerally,itdescribestransactionsinfinancialassets.
Abovetheline Referstorealexpenditureandrevenueactivities,forexamplethepayingofsalaries,thepurchaseof
schoolbooks,thebuildingofadametc.
Belowtheline Referstofinancingtransactions,andtransactionsinfinancialassets,forexampleloandisbursementsand
repayments,transactionsontheTreasurySingleAccount
Loans LoansofmoneyfromforeignGovernments,internationalorganizationanddevelopmentbanks.
Afghanistansdebtstrategyallowsonlyconcessionalloanstobetakenout.
Concessionalloans Loansthatareofferedatbelowmarketrates(e.g.alowinterestrateandwithalonggraceperiod).
Principalrepayment Repaymentoftheprincipalofaloan(asdistinctfromaninterestpayment)
GrossDomesticProduct Thevalueorallthegoodsandservicesproducedbyacountryinoneyear.Thisexcludestheopium
economyforAfghanistan
Budgettarget Thelevelofrevenueorexpenditureexpectedoveraquarterorduringtheyear.Forexpenditureswe
assumethatthebudgettargetforthequarteris25%oftheannualbudget
Budgetvariance Thedifferencebetweentheactualoutcomeandthebudgettarget
TreasurySingleAccount ThemainbankaccountoftheGovernment.InAfghanistan,theTSAconsistsoftheAfghaniaccount,the
(TSA) USdollaraccount,provincialrevenueandexpenditureaccounts,andARTFandLOTFAaccounts.
AFMIS AfghanistanFinancialManagementInformationSystem.Thecentraldatabasethatrecordsevery
transactionmadebyGovernment
Eurotrace Thecomputerdatabasesystemforrecordingandclassifyingcustomstransactions.

ContributedBy:HafizullahMomandi,SeniorFiscalPolicyAnalyst,FiscalPolicyUnit

EmailAddress:hafizullah.momandi@budgetmof.gov.af,hafizlm@yahoo.com

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