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Monthly Fiscal Bulletin, Month 5, 1391

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


All tables generated using AFMIS data downloaded on 18 September 2012

TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget highlights:
o Total domestic revenues were about Afs 7.8 billion collected in the 5th month compared to Afs 10.0
billion in 4th month 1391. While for the YTD, around Afs 43.1 billion were collected compared to Afs
40.6 billion the same period in 1390.
o Operating grants receipts in the 5th month were Afs 11.2 billion compared to Afs 6.3 million in 4th
month, while for the YTD the receipts were Afs 43.7 billion.
o Total operating expenditures were Afs 64.0 billion for the YTD, whereas they were about Afs 49.1
billion in the same period 1390.
o The YTD Operating Budget balance was a surplus of Afs 22.8 billion compared to Afs 21.1 billion in
1390.
Development Budget highlights:
o Total development budget expenditures were Afs 10.2 billion in 5th month compared to Afs
4.7billion in the 4th month, while the YTD development spending was Afs 22.5 billion compared to
Afs 11.6 billion the same period 1390.
o The YTD development grants receipts were Afs 12.1 billion compared to Afs 7.0 billion received the
same period 1390.
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o The Development Budget balance for the YTD was a deficit of Afs 10.5 billion.
Targets
Total Domestic 87,910
REVENUE SUMMARY
77,654
Revenue 67,398 This section illustrates revenues
(Afs million) received from the Government that are
57,141
used to finance its expenditures and
47,471
deliver Government services. These
37,801 43,095
Actual collections
revenues may either be domestically
35,344
28,131
raised revenues or donor grants.
25,384
18,754 Further information is available in
16,562
9,377 Tables 2 and 3.
9,447
AFMIS data extract 18 September 2012

25.0
Domestic Revenue Developments
22.4 Domestic Revenue (Afs billion)
19.9 1390 YTD Total YTD domestic revenues were
20.0
1391 YTD Afs 43.1 billion against the target of
16.9 16.6
1391 YTD Target
15.0
Afs 47.5 billion, missing the target
13.6

11.1
by around 9.2 percent.
10.0 8.8 8.7 Total YTD tax revenues were Afs
7.1
19.9 billion up until 5th month,
5.0 exceeding the 1390 YTD actual, but
3.4

1.2 1.4
missing the YTD target for 1391.
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions Total YTD customs duties were
Taxes and Miscellaneous
Afs 11.1 billion, falling behind both
AFMIS data extract 18 September 2012 the YTD actual for 1390 and the
YTD target for 1391.
60.0
Donor Grants (Afs billion) 1390 YTD Total YTD non-tax revenues were
50.0
1391 YTD Afs 8.7 billion, exceeding the YTD
43.7
target for 1391, but falling slightly
40.0
behind the YTD actual for 1390.
30.0
29.6 Donor Grant Developments
Total YTD operating grants receipts
20.0
were Afs 43.7 billion compared to
12.1
10.0
Afs 29.6 billion in 1390.
7.0
Total YTD development grants
- receipts were Afs 12.1 billion
Operating Grants Development Grants
AFMIS data extract 18 September 2012 compared to Afs 7.0 billion in 1390.

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Budget target EXPENDITURE SUMMARY
Operating Budget 157,082
139,628 This section illustrates the expenditures
Expenditure 122,175
1390 expenditure
incurred by the Government for the year
(Afs Million) 104,721 to date for the delivery of Government
87,268 services. Further information on the
breakdown of these expenditures by
69,814
52,361
spending type and sectors for the
64,025
operating and development budgets is
34,907 48,852
Actual expenditure
available in Tables 4 to 8.
17,454 30,834

1,665
14,264 AFMIS data extract 18 September 2012 Operating Budget

Total YTD operating expenditures


were Afs 64.0 billion up until the 5th
month compared to the budget
Development 98,004
110,255
Budget targets
(including supplementary
target of Afs 74.6 billion. However,
it denotes that spending was higher
Budget 85,754
budget and carry-
forward)
than the same period in 1390.
Expenditure 73,503 Budget target
(excluding carry-forward)
Total YTD wage spending was Afs
(Afs million)
61,253
58,720
51.0 billion up until the 5th months
49,002
47,103
52,911
compared to Afs 40.2 billion actual
36,752
35,485
41,294
spending for 1390.
24,501
23,868
29,677
22,530
Actual expenditure Expenditures on goods and services
1390 expenditure
12,251
12,251
18,059

7,558
12,304 for the YTD were Afs 7.2 billion
1,533
1 AFMIS data extract 18 September 2012 compared to Afs 5.6 billion in 1390.

Development Budget

140.0 Total development expenditures for


Expenditure by economic category the YTD were Afs 22.5 billion up
120.0 (Afs billion)
102.0
1390 YTD until 5th months compared to Afs
100.0 1391 YTD
61.3 billion the YTD budget for
1391 Budget
80.0 71.3 1391. Development spending was
60.0 well above the actual spending level
51.0
40.2 41.1 in 1390; however it was lower than
40.0
31.1
the YTD budget targets (without
20.0 17.2
7.2 10.6
7.9 6.7
12.0 carry forward) for 1391.
5.6 4.9 2.8 5.1
-
0.4 0.8
Total YTD expenditures on goods
Wages Goods and Goods and Nonfinancial Nonfinancial Social
services services Assets Assets transfers and and services were Afs 10.6 billion
(operating) (development) (operating) (development) Interest
compared to Afs 4.9 billion in 1390.
AFMIS data extract 18 September 2012
Expenditures on acquisition of non-
financial assets for the YTD were Afs
12.0 billion up until the 5th months
compared to Afs 6.7 billion in 1390.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)


Presidents Office 47%
1391 Current Allocated Budget
Ministry of Finance 51%
1391 YTD Expenditure
Independent Directorate of Local
Governance 40%
1390 YTD Expenditure
Ministry of Public Health
40%
Ministry of Higher Education
46% Budget Execution rates
Ministry of Foreign Affairs
51%
General Directorate of National Security
66%
Ministry of Defence
36%
Ministry of Education
49%
Ministry of Interior
41%

0 10,000 20,000 30,000 40,000 50,000 60,000

AFMIS data extract 18 September

10 Largest Development Budgets YTD expenditure (Afs million)


Ministry of Mines and Industries
18%
1391 Approved Budget
Ministry of Transport and Aviation
17%
1391 YTD Expenditure
Da Brishna Shirkat
8%
1390 YTD Expenditure
Ministry of Agriculture 21%
Ministry of Finance
14%
Ministry of Public Health
24% Budget Execution rates
Ministry of Education
16%
Ministry of Energy and Water
9%
Ministry of Public Works 38%
Ministry of Rural Rehabilitation and
Development 24%

0 5,000 10,000 15,000 20,000 25,000

AFMIS data extract 18 September

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
OP E R AT IN G BU D GE T
Ope ra ting Budge t R e ve nue s 19,904.4 70,123.5 16,297.2 18,994.7 86,835.8 16,712.3 23.8
1 Domestic Revenues 7,726.3 40,564.1 9,960.5 7,750.7 43,095.2 2,531.1 6.2
1-19 Operating Grants 12,178.0 29,559.4 6,336.6 11,244.0 43,740.6 14,181.2 48.0
Ope ra ting E xpe nditure s 13,545.2 49,048.2 18,018.0 15,172.7 64,025.1 14,976.8 30.5
21 Compensation of Employees 11,251.7 40,198.5 13,424.4 12,017.5 50,951.3 10,752.8 26.7
22 Use of Goods and Services 1,604.2 5,620.0 2,369.3 2,262.9 7,189.2 1,569.2 27.9
23 Interest 0.0 44.7 6.3 0.0 46.7 2.0 4.5
24 Social Transfers 600.2 2,774.4 2,085.5 420.7 5,050.1 2,275.8 82.0
25 Gross Acquisition of Nonfinancial Assets 89.1 410.7 132.5 471.7 787.8 377.1 91.8
Ope ra ting Budge t Ba la nce
Excluding Grants -5,818.8 -8,484.2 -8,057.5 -7,422.0 -20,929.9 -12,445.7 146.7
Including Grants 6,359.2 21,075.3 -1,720.8 3,822.0 22,810.8 1,735.5 8.2

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 1,176.4 7,012.0 3,164.7 4,217.9 12,058.4 5,046.4 72.0
D e ve lopme nt E xpe nditure s 3,650.4 11,550.8 4,745.9 10,226.4 22,530.2 10,979.4 95.1
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,557.5 4,875.3 3,050.2 4,328.4 10,550.1 5,674.8 116.4
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 2,093.0 6,675.5 1,695.7 5,898.0 11,980.1 5,304.6 79.5
D e ve lopme nt Budge t Ba la nce -2,474.0 -4,538.8 -1,581.2 -6,008.5 -10,471.8 -5,933.0 130.7

IN T E GR AT E D BU D GE T
R e ve nue s 21,080.8 77,135.5 19,461.8 23,212.6 98,894.2 21,758.7 28.2
Domestic Revenues 7,726.3 40,564.1 9,960.5 7,750.7 43,095.2 2,531.1 6.2
Grants 13,354.5 36,571.4 9,501.3 15,461.9 55,799.0 19,227.6 52.6
E xpe nditure s 17,195.6 60,599.0 22,763.9 25,399.1 86,555.3 25,956.2 42.8
Ba la nce s
Excluding Grants -9,469.3 -20,035.0 -12,803.3 -17,648.4 -43,460.1 -23,425.1 116.9
Including Grants 3,885.2 16,536.4 -3,302.0 -2,186.6 12,338.9 -4,197.5 -25.4

Alte rna tive M e a sure of D e ficit/ S urplus for Inte gra te d Budge t (a s shown in T a ble 11)
1 Revenues including Grants (Operating and Development) 21,080.8 77,135.5 19,461.8 23,212.6 98,894.2 21,758.7 28.2
2-25 Recurrent Expenditures (excludes code 25) 15,013.5 53,512.9 20,935.7 19,029.5 73,787.4 20,274.5 37.9
23 Interest 44.7 44.7 6.3 0.0 46.7 2.0 4.5
N e t Ba la nce (1-2-25) 6,067.2 23,622.6 -1,473.9 4,183.1 25,106.8 1,484.2 6.3
P rima ry Ba la nce (1-2-25+23) 6,067.2 23,667.3 -1,467.5 4,183.1 25,153.5 1,486.2 6.3
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 18 September 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Asa - 5 1391 1390 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
IN T E GR AT E D BU D GE T
1 R E V E N U E S including gra nts 21,080.8 77,135.5 19,461.8 23,212.6 98,894.2 21,758.7 28.2
1-19 R E V E N U E S e xcluding gra nts 7,726.3 40,564.1 9,960.5 7,750.7 43,095.2 47,471.3 90.8 2,531.1 6.2

D OME S T IC R E V E N U E S 7,726.3 40,564.1 9,960.5 7,750.7 43,095.2 47,471.3 90.8 2,531.1 6.2
11 T a x R e ve nue s 3,251.1 16,919.5 5,028.3 3,531.8 19,865.4 22,359.8 88.8 2,945.9 17.4
111 Fixed Taxes 883.0 4,088.9 835.7 572.3 3,957.0 5,439.0 72.8 -131.9 -3.2
112 Income Taxes 720.3 4,567.2 1,373.7 1,410.9 6,385.4 5,961.9 107.1 1,818.3 39.8
113 Property Taxes 31.4 167.2 22.8 8.0 130.3 142.1 91.7 -36.9 -22.1
114 Sales Taxes 1,341.5 7,022.1 2,604.8 1,420.3 8,302.7 9,209.6 90.2 1,280.6 18.2
116 Other Taxes 230.0 841.5 143.1 103.9 934.4 1,246.5 75.0 93.0 11.0
117 Tax Penalties and Fines 44.9 232.6 48.1 16.5 155.4 360.6 43.1 -77.2 -33.2
12 Customs D uty, Import T a xe s 2,740.2 13,640.9 2,231.3 1,652.9 11,077.2 16,630.9 66.6 -2,563.7 -18.8
13 N on T a x R e ve nue 1,349.1 8,829.9 1,769.5 706.1 8,731.5 7,096.4 123.0 -98.4 -1.1
131 Income from Capital Property 25.6 2,524.1 25.3 17.0 2,625.5 134.1 1957.5 101.4 4.0
132 Sales of Goods and Services 417.4 2,093.7 883.5 273.8 2,346.6 2,691.0 87.2 253.0 12.1
133 Administrative Fees 858.4 3,836.1 787.7 385.7 3,388.5 3,982.0 85.1 -447.6 -11.7
134 Royalties 3.5 51.7 5.1 2.8 84.0 19.3 435.7 32.3 62.4
135 Non Tax Fines and Penalties 32.9 293.1 47.4 25.0 206.3 162.0 127.4 -86.8 -29.6
136 Extractive Industry 11.4 31.3 20.4 1.8 80.6 393.9 20.5 49.3 157.2
14 Misce lla ne ous R e ve nue 127.0 176.5 716.1 1,638.3 2,387.8 393.9 606.3 2,211.2 1252.6
17 S ocia l Contributions 258.9 997.2 215.4 221.6 1,033.4 990.4 104.3 36.1 3.6

GR AN T S 13,354.5 36,571.4 9,501.3 15,461.9 55,799.0 19,227.6 34.5


191-2 Foreign Governments 12,247.7 30,449.8 8,508.0 12,014.3 46,844.6 16,394.8 35.0
193-4 International Organisation 1,106.7 5,978.8 985.9 3,447.6 8,943.9 2,965.1 33.2
195-6 Other Government Units 0.0 142.8 7.4 0.0 10.5 -132.3 -1265.9

T OT AL OP E R AT IN G BU D GE T R E V E N U E 19,901.3 70,120.1 16,297.2 18,989.4 86,830.6 16,710.5 19.2


Domestic Revenues 7,723.3 40,560.6 9,960.5 7,745.4 43,089.9 47,471.3 90.8 2,529.3 5.9
as percentage of total 57.8 57.8 61.1 40.8 49.6
External Grant Support 12,178.0 29,559.4 6,336.6 11,244.0 43,740.6 14,181.2 32.4
as percentage of total 42.2 42.2 38.9 59.2 50.4
Source: FPU using AFMIS data downloaded on the 18 September 2012

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Asa - 5 1391 1390 YT D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
1-19 T OT AL D OMEST IC R EVEN U E 7,726.3 40,564.1 9,960.5 7,750.7 43,095.2 47,471.4 90.8 2,531.1 6.2

01 Kabul 201.5 864.0 214.5 113.0 889.0 2,355.6 37.7 25.0 2.9
02 Kapisa 10.3 29.1 2.2 9.6 32.0 41.3 77.4 2.8 9.8
03 Parwan 26.8 48.1 20.6 19.7 61.4 79.8 76.9 13.2 27.4
04 Wardak 10.8 43.3 18.1 12.2 68.5 48.8 140.2 25.2 58.2
05 Logar 8.2 26.7 9.1 8.9 34.9 51.6 67.7 8.2 30.5
06 Nangarhar 757.1 4,571.0 981.6 812.1 4,585.4 6,030.3 76.0 14.4 0.3
07 Laghman 12.1 49.3 16.5 12.6 51.0 59.1 86.3 1.7 3.5
08 Pangsher 8.0 22.3 0.7 6.7 13.7 26.9 50.7 -8.7 -38.8
09 Baghlan 21.3 65.6 12.5 22.0 97.6 104.7 93.2 31.9 48.7
10 Bamyan 7.8 20.9 7.5 6.2 24.7 35.8 68.9 3.8 18.1
11 Ghazni 21.2 78.8 15.2 25.7 107.7 103.8 103.7 28.9 36.7
12 Paktika 9.0 28.9 0.9 24.5 42.9 52.5 81.7 14.0 48.5
13 Paktiya 36.1 149.0 60.7 48.8 244.0 165.1 147.8 95.0 63.7
14 Khost 121.8 552.4 109.8 73.2 424.2 540.9 78.4 -128.1 -23.2
15 Kunar 18.1 611.0 18.4 3.4 36.2 194.9 18.6 -574.8 -94.1
16 Nuristan 0.0 0.1 2.6 0.0 2.7 15.1 17.9 2.6 2768.3
17 Badakhshan 21.6 47.1 18.4 26.3 66.1 95.0 69.6 19.1 40.6
18 Takhar 36.7 89.5 27.2 20.4 88.7 112.5 78.9 -0.7 -0.8
19 Kunduz 129.6 672.4 96.7 83.9 479.8 618.1 77.6 -192.6 -28.6
20 Samangan 10.2 34.1 9.7 5.5 34.2 40.0 85.5 0.0 0.1
21 Balkh 916.1 3,976.2 858.5 673.4 4,186.1 5,647.0 74.1 209.9 5.3
22 Saripul 5.6 21.1 5.9 6.9 29.5 28.8 102.1 8.4 39.6
23 Ghor 14.5 31.2 2.4 7.5 28.7 33.1 86.7 -2.5 -8.0
24 Dikondy 7.3 12.6 7.9 5.9 18.5 20.1 92.0 5.9 47.0
25 Uruzgan 5.5 14.4 4.3 3.1 10.2 23.0 44.4 -4.2 -29.1
26 Zabul 11.1 30.0 5.2 9.0 22.0 51.6 42.7 -7.9 -26.5
27 Kandahar 313.2 1,426.9 0.0 0.0 170.4 1,946.5 8.8 -1,256.5 -88.1
28 Jawzjan 15.4 62.3 22.4 16.5 84.3 77.4 109.0 22.0 35.4
29 Faryab 202.4 754.7 303.4 264.0 1,130.3 908.8 124.4 375.5 49.8
30 Helmand 42.3 178.2 47.9 42.9 157.2 210.4 74.7 -21.0 -11.8
31 Badghis 5.8 17.4 7.6 9.2 31.9 27.5 116.2 14.5 83.3
32 Herat 1,649.8 8,703.4 1,547.4 1,340.0 7,453.2 8,513.2 87.5 -1,250.2 -14.4
33 Farah 87.1 338.9 70.5 106.0 385.3 277.3 139.0 46.4 13.7
34 Nimroz 324.6 1,496.4 401.2 408.0 1,957.2 1,926.9 101.6 460.8 30.8
90 Central Ministries 2,657.5 15,496.7 5,033.0 3,523.6 20,045.8 17,008.0 117.9 4,549.1 29.4
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 18 September 2012

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Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Budge t 1390 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 17,195.6 60,599.0 22,763.9 25,399.1 86,555.3 244,531.4 35.4 25,956.2 42.8
Operating Budget 13,545.2 49,018.8 18,018.0 15,172.7 63,888.2 134,276.5 47.6 14,869.3 30.3
Development Budget 3,650.4 11,580.2 4,745.9 10,226.4 22,667.1 110,254.9 20.6 11,086.9 95.7
2* T OT AL N E T E XP E N D IT U R E S 17,192.3 60,569.6 22,748.7 25,375.5 86,418.3 25,848.7 42.7
Operating Budget 13,541.8 48,637.6 18,002.8 15,149.1 63,237.3 14,599.7 30.0
Development Budget 3,650.4 11,932.0 4,745.9 10,226.4 23,181.0 11,249.0 94.3

21 Compe nsa tion of E mploye e s 11,251.7 40,198.5 13,424.4 12,017.5 50,951.3 101,952.4 50.0 10,752.8 26.7
Operating Budget 11,251.7 40,198.5 13,424.4 12,017.5 50,951.3 101,952.4 50.0 10,752.8 26.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 U se of Goods a nd S e rvice s 3,161.7 10,495.3 5,419.5 6,591.3 17,739.3 72,235.3 24.6 7,244.0 69.0
Operating Budget 1,604.2 5,620.0 2,369.3 2,262.9 7,189.2 31,093.6 23.1 1,569.2 27.9
Development Budget 1,557.5 4,875.3 3,050.2 4,328.4 10,550.1 41,141.7 25.6 5,674.8 116.4
23 Inte re st 0.0 44.7 6.3 0.0 46.7 550.0 8.5 2.0 4.5
Operating Budget 0.0 44.7 6.3 0.0 46.7 550.0 8.5 2.0 4.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 600.2 2,774.4 2,085.5 420.7 5,050.1 16,684.0 30.3 2,275.8 82.0
Operating Budget 600.2 2,774.4 2,085.5 420.7 5,050.1 16,684.0 30.3 2,275.8 82.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of N onfina ncia l Asse ts 2,182.1 7,086.2 1,828.2 6,369.6 12,767.8 79,195.2 16.1 5,681.7 80.2
Operating Budget 89.1 410.7 132.5 471.7 787.8 7,908.3 10.0 377.1 91.8
Development Budget 2,093.0 6,675.5 1,695.7 5,898.0 11,980.1 71,286.8 16.8 5,304.6 79.5
25* N e t Acquisition of N onfina ncia l Asse ts 2,178.7 7,056.8 1,813.0 6,346.0 12,630.9 5,574.2 79.0
Operating Budget 85.8 381.3 117.4 448.0 650.8 269.6 70.7
Development Budget 2,093.0 6,675.5 1,695.7 5,898.0 11,980.1 5,304.6 79.5

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 15,013.5 53,512.9 20,935.7 19,029.5 73,787.4 20,274.5 37.9


Operating Budget 13,456.1 48,637.6 17,885.5 14,701.1 63,237.3 14,599.7 30.0
Development Budget 1,557.5 4,875.3 3,050.2 4,328.4 10,550.1 5,674.8 116.4
Source: FPU using AFMIS data downloaded on the 18 September 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) 1390 Asa - 5 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Asa - 5 Actua l Sa r - 4 Asa - 5 Asa - 5 Budge t 1390 Y T D
Actua l YT D Actua l Actua l Actua l Alloca te d % Budge t Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 13,545.2 49,018.8 18,018.0 15,172.7 63,888.2 134,276.5 47.6 14,869.3 30.3
2* T OT AL N E T E XP E N D IT U R E S 13,541.8 48,637.6 18,002.8 15,149.1 63,237.3 14,599.7 30.0

21 Compe nsa tion of E mploye e s 11,251.7 40,198.5 13,424.4 12,017.5 50,951.3 101,952.4 50.0 10,752.8 26.7
of which ope ra ting budge t 11,251.7 40,198.5 13,424.4 12,017.5 50,951.3 10,752.8 26.7
211-3 Wages and Salaries 11,171.3 39,880.2 13,347.6 11,921.7 50,596.9 10,716.7 26.9
214-5 Social Benefits 80.4 318.3 76.8 95.8 354.3 36.1 11.3
219 Return of Salaries -15.2 -82.2 -16.0 -35.2 -99.7 -17.6 21.4

22 U se of Goods a nd S e rvice s 1,604.2 5,620.0 2,369.3 2,262.9 7,189.2 31,093.6 23.1 1,569.2 27.9
of which ope ra ting budge t 1,604.2 5,620.0 2,369.3 2,262.9 7,189.2 1,569.2 27.9
221 Travel 69.3 435.0 130.5 105.6 465.8 30.7 7.1
222 Communications 64.4 192.0 0.0 0.0 0.0 -192.0 -100.0
223 Contracted Services 21.6 93.5 64.7 77.8 247.2 153.7 164.3
224 Repairs and Maintenance 163.1 501.4 102.7 72.6 295.8 -205.6 -41.0
225 Utilities 225.2 880.7 834.5 690.2 2,283.4 1402.7 159.3
226 Fuel 92.8 744.7 535.3 304.1 1,273.4 528.7 71.0
227-9 Other Use of Goods and Services 967.7 2,772.7 701.5 1,012.6 2,623.6 -149.0 -5.4

23 Inte re st 0.0 44.7 6.3 0.0 46.7 550.0 8.5 2.0 4.5

24 S ocia l T ra nsfe rs 600.2 2,774.4 2,085.5 420.7 5,050.1 16,684.0 30.3 2,275.8 82.0
242 Subsidies 0.0 0.0 1,000.0 0.0 1,000.0 1,000.0 N/A
243-6 Grants to Government Units & Other organisations 3.8 17.1 9.9 2.8 13.8 -3.4 -19.6
247 Social Security 544.3 2,682.0 1,065.6 413.9 3,715.9 1,033.9 38.6
248-9 Other Social Transfers 52.2 75.3 10.0 4.1 320.5 245.2 325.6

25 Gross Acquisition of N onfina ncia l Asse ts 89.1 410.7 132.5 471.7 787.8 7,908.3 10.0 377.1 91.8
of which ope ra ting budge t 89.1 410.7 132.5 471.7 787.8 377.1 91.8
25* N e t Acquisition of N onfina ncia l Asse ts 85.8 381.3 117.4 448.0 650.8 269.6 70.7
150 Sale of Land and Buildings -3.3 -29.4 -15.2 -23.6 -136.9 -107.5 365.6
251 Buildings and Structures 8.3 167.3 61.1 40.0 133.2 -34.1 -20.4
252 Machinery / Equipment (>50,000) 34.1 123.0 69.1 423.5 618.7 495.6 402.8
257 Valuables 0.0 0.1 0.0 1.1 1.1 1.0 937.4
258 Land 46.6 72.9 0.5 2.1 24.2 -48.7 -66.8
259 Capital Advance Payments 0.1 47.3 1.9 4.9 10.6 -36.7 -77.6

M e mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 13,456.1 48,637.6 17,885.5 14,701.1 63,237.3 14,599.7 30.0

Source: FPU using AFMIS data downloaded on the 18 September 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).

-7-
Table 6. I ntergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Budge t or Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l P re lim MY R Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Ce iling Budge t* Budge t
T OT AL GR OS S E XP E N D IT U R E S 17,186.3 60,579.6 22,740.9 25,389.3 86,497.3 244,531.4 244,531.4 35.4% 25,917.7 42.8
Operating Budget 13,540.0 48,996.2 18,010.4 15,169.2 64,001.4 134,276.5 134,276.5 47.7% 15,005.2 30.6
Development Budget 3,646.3 11,583.4 4,730.5 10,220.1 22,495.9 110,254.9 110,254.9 20.4% 10,912.5 94.2

S e curity 8,207.0 28,673.3 11,972.1 9,472.7 40,283.7 78,135.8 101,695.4 39.6% 11,610.4 40.5
Operating Budget 8,197.0 28,623.1 11,776.7 9,451.1 40,064.6 76,810.8 100,370.4 39.9% 11,441.4 40.0
Development Budget 10.0 50.2 195.4 21.6 219.2 1,325.0 1,325.0 16.5% 169.0 336.9

T ota l Gove rna nce , R ule of La w a nd


H uma n R ights 1,374.2 5,124.5 1,044.6 1,067.0 4,630.9 10,853.4 11,936.0 38.8% -493.6 -9.6
Operating Budget 1,243.7 4,657.6 907.4 963.5 4,297.4 7,500.9 8,583.4 50.1% -360.2 -7.7
Development Budget 130.5 466.8 137.3 103.5 333.5 3,352.5 3,352.5 9.9% -133.4 -28.6

T ota l Infra structure a nd N a tura l


R e source s 1,977.1 4,932.1 2,499.3 5,256.7 12,867.6 52,341.7 52,480.7 24.5% 7,935.5 160.9
Operating Budget 352.8 1,091.1 395.2 335.0 1,320.6 2,986.5 3,125.5 42.3% 229.5 21.0
Development Budget 1,624.3 3,841.0 2,104.0 4,921.7 11,547.0 49,355.2 49,355.2 23.4% 7,706.0 200.6

T ota l E duca tion 3,020.7 10,460.1 3,306.0 3,672.2 12,511.6 33,022.5 33,312.0 37.6% 2,051.5 19.6
Operating Budget 2,373.1 9,022.2 3,012.4 3,129.7 11,229.3 22,706.6 22,996.1 48.8% 2,207.1 24.5
Development Budget 647.6 1,437.9 293.6 542.5 1,282.3 10,315.9 10,315.9 12.4% -155.6 -10.8

T ota l H e a lth 522.7 2,109.4 789.6 1,432.5 3,008.6 11,186.8 11,194.1 26.9% 899.2 42.6
Operating Budget 182.9 757.3 206.1 210.3 826.0 2,080.5 2,087.9 39.6% 68.7 9.1
Development Budget 339.8 1,352.1 583.5 1,222.2 2,182.5 9,106.3 9,106.3 24.0% 830.4 61.4

T ota l Agriculture a nd R ura l


D e ve lopme nt 787.7 4,233.1 1,252.6 3,273.6 6,482.6 26,777.2 26,787.0 24.2% 2,249.5 53.1
Operating Budget 175.9 629.6 150.4 197.0 701.9 1,396.4 1,406.3 49.9% 72.4 11.5
Development Budget 611.8 3,603.5 1,102.2 3,076.6 5,780.6 25,380.7 25,380.7 22.8% 2,177.1 60.4

T ota l S ocia l P rote ction 745.5 3,362.5 1,289.2 736.3 4,723.6 2,783.2 6,822.5 69.2% 1,361.2 40.5
Operating Budget 706.6 3,224.7 1,246.9 604.1 4,442.7 1,581.3 5,620.6 79.0% 1,218.0 37.8
Development Budget 38.9 137.8 42.3 132.2 280.9 1,201.9 1,201.9 23.4% 143.1 103.9

T ota l E conomic Gove rna nce a nd


P riva te S e ctor D e ve lopme nt 551.5 1,684.7 587.6 478.2 1,988.7 8,046.2 8,345.7 23.8% 304.1 18.0
Operating Budget 308.1 990.5 315.4 278.4 1,118.8 1,979.6 2,279.1 49.1% 128.3 13.0
Development Budget 243.4 694.2 272.2 199.8 869.9 6,066.6 6,066.6 14.3% 175.7 25.3

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 21,384.7 299.2 N/A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 18 September 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.

-8-
Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afgha nis) 1390 1390 1391 1391 1391 1390 Compa rison to Budge t 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Origna l Curre nt % 1390 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
26 Ministry of Inte rior 4,379.1 11,739.3 5,073.4 4,997.3 16,939.8 33,102.5 41,817.9 40.5 5,200.5 44.3
Operating Budget 4,369.1 11,729.3 5,071.2 4,977.5 16,917.4 32,730.3 41,445.8 40.8 5,188.1 44.2
Development Budget 10.0 10.0 2.2 19.8 22.4 372.1 372.1 6.0 12.4 124.6
22 Ministry of D e fe nce 3,414.7 13,665.7 4,739.4 4,131.7 18,416.2 36,565.4 51,243.1 35.9 4,750.5 34.8
Operating Budget 3,414.7 13,665.7 4,739.4 4,129.9 18,413.3 36,538.2 51,215.9 36.0 4,747.6 34.7
Development Budget 0.0 0.0 0.0 1.9 2.9 27.2 27.2 10.7 2.9 N/A
23 Ministry of Fore ign Affa irs 335.6 825.0 376.6 262.7 1,181.6 2,650.8 2,713.4 43.5 356.6 43.2
Operating Budget 335.6 825.0 196.6 262.7 1,000.9 1,903.7 1,966.3 50.9 175.9 21.3
Development Budget 0.0 0.0 180.0 0.0 180.7 747.1 747.1 24.2 180.7 N/A
15 Pre side ntia l Prote ctive Se rvice 77.6 405.0 93.5 81.0 423.9 750.9 854.5 49.6 18.9 4.7
Operating Budget 77.6 371.0 88.9 81.0 419.3 641.4 745.0 56.3 48.3 13.0
Development Budget 0.0 34.0 4.6 0.0 4.6 109.5 109.5 4.2 -29.4 -86.4
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 0.0 2,038.3 1,689.2 0.0 3,322.2 5,066.2 5,066.5 65.6 1,283.9 63.0
Operating Budget 0.0 2,032.1 1,680.7 0.0 3,313.7 4,997.2 4,997.4 66.3 1,281.6 63.1
Development Budget 0.0 6.2 8.5 0.0 8.5 69.1 69.1 12.3 2.3 37.4
T ota l Se curity 8207.0 28673.3 11972.1 9472.7 40283.7 78135.8 101695.4 39.6 11610.4 40.5
Operating Budget 8197.0 28623.1 11776.7 9451.1 40064.6 76810.8 100370.4 39.9 11441.4 40.0
Development Budget 10.0 50.2 195.4 21.6 219.2 1325.0 1325.0 16.5 169.0 336.9
10 Pre side nts Office 96.2 578.6 195.6 146.5 669.9 1,781.5 1,831.6 36.6 91.3 15.8
Operating Budget 90.7 557.0 140.5 135.5 596.2 1,219.9 1,270.0 46.9 39.2 7.0
Development Budget 5.5 21.5 55.1 10.9 73.7 561.6 561.6 13.1 52.2 242.3
11 N a tiona l Asse mbly Me sha nro Jirga 28.6 167.7 18.9 42.5 203.9 400.8 450.0 45.3 36.2 21.6
Operating Budget 28.6 151.6 18.9 42.5 199.2 306.4 355.6 56.0 47.6 31.4
Development Budget 0.0 16.1 0.0 0.0 4.7 94.5 94.5 5.0 -11.4 -70.8
12 N a tiona l Asse mbly W ole si Jirga 70.9 383.8 48.0 107.6 489.1 790.9 901.4 54.3 105.4 27.5
Operating Budget 70.9 383.8 48.0 107.6 489.1 790.9 901.4 54.3 105.4 27.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
14 Supre me Court 118.9 536.9 186.0 124.6 607.8 1,166.7 1,167.2 52.1 70.8 13.2
Operating Budget 109.1 500.0 157.2 124.0 574.6 965.9 966.4 59.5 74.5 14.9
Development Budget 9.7 36.9 28.8 0.6 33.2 200.9 200.9 16.5 -3.7 -10.0
50 Ministry of Justice 290.1 816.6 56.1 59.8 227.8 814.8 817.7 27.9 -588.8 -72.1
Operating Budget 276.0 772.9 48.8 57.6 202.8 420.4 423.3 47.9 -570.1 -73.8
Development Budget 14.1 43.7 7.3 2.2 25.0 394.4 394.4 6.3 -18.7 -42.8
13 Administra tive Affa irs 188.2 596.6 140.9 88.8 743.3 636.4 1,172.2 63.4 146.7 24.6
Operating Budget 188.2 596.6 140.9 87.6 735.9 484.2 1,020.0 72.1 139.3 23.4
Development Budget 0.0 0.0 0.0 1.2 7.4 152.2 152.2 4.8 7.4 N/A
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 10.1 31.1 14.9 6.7 38.3 63.2 82.6 46.4 7.2 23.0
Operating Budget 10.1 31.1 14.9 6.7 38.3 63.2 82.6 46.4 7.2 23.0
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 H a j a nd R e ligious Affa irs 223.9 655.2 48.1 55.4 191.1 686.0 686.7 27.8 -464.1 -70.8
Operating Budget 219.8 627.2 46.1 53.9 187.6 536.9 537.5 34.9 -439.6 -70.1
Development Budget 4.1 28.0 2.1 1.5 3.5 149.1 149.1 2.4 -24.4 -87.4
51 Attorne y Ge ne ra l 67.5 285.1 87.3 89.7 363.9 929.2 932.6 39.0 78.8 27.6
Operating Budget 56.9 242.8 87.3 89.7 360.0 724.7 728.1 49.5 117.2 48.3
Development Budget 10.6 42.3 0.0 0.0 3.9 204.6 204.6 1.9 -38.5 -90.9
72 Ele ction Commission 6.6 29.8 9.8 8.5 38.9 108.1 108.1 36.0 9.1 30.5
Operating Budget 6.6 29.8 9.8 8.5 38.9 86.1 86.1 45.1 9.1 30.5
Development Budget 0.0 0.0 0.0 0.0 0.0 21.9 21.9 0.0 0.0 N/A
62 IAR CSC 45.6 238.1 50.4 65.5 213.8 811.3 829.6 25.8 -24.3 -10.2
Operating Budget 22.0 100.6 28.7 29.9 112.4 205.2 223.6 50.3 11.8 11.8
Development Budget 23.5 137.5 21.7 35.6 101.4 606.1 606.1 16.7 -36.1 -26.3
85 Inde pe nde nt Commission for Ove rse e ing the Imple me nta tion of Constitution 0.0 0.0 0.0 0.0 0.0 53.7 108.1 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 108.1 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 T he H igh office of Ove rsight a nd Anti Corruption 6.4 34.6 14.2 11.3 47.8 132.8 139.1 34.4 13.2 38.3
Operating Budget 6.4 34.6 14.2 11.3 47.8 88.3 94.5 50.6 13.2 38.3
Development Budget 0.0 0.0 0.0 0.0 0.0 44.6 44.6 0.0 0.0 N/A
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 220.5 766.9 174.6 260.4 795.3 2,427.9 2,659.1 29.9 28.4 3.7
Operating Budget 157.6 626.1 152.3 208.8 714.6 1,555.1 1,786.3 40.0 88.5 14.1
Development Budget 62.9 140.9 22.3 51.6 80.7 872.8 872.8 9.3 -60.1 -42.7
74 Le ga l T ra ining Ce nte r 0.9 3.6 0.0 0.0 0.0 50.0 50.0 0.0 -3.6 -100.0
Operating Budget 0.9 3.6 0.0 0.0 0.0 0.0 0.0 N/A -3.6 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 50.0 50.0 0.0 0.0 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 1374.2 5124.5 1044.6 1067.0 4630.9 10,853.4 11,936.0 38.8 -493.6 -9.6
Operating Budget 1243.7 4657.6 907.4 963.5 4297.4 7,500.9 8,583.4 50.1 -360.2 -7.7
Development Budget 130.5 466.8 137.3 103.5 333.5 3,352.5 3,352.5 9.9 -133.4 -28.6
Source: FPU using AFMIS data downloaded on the 18 September 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.

-9-
Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
42 Ministry of P ublic W orks 993.4 1,980.9 1,331.7 4,000.7 8,880.7 23,763.2 23,764.4 37.4 6,899.9 348.3
Operating Budget 139.1 308.8 173.9 114.3 425.7 1,244.1 1,245.2 34.2 116.9 37.9
Development Budget 854.3 1,672.1 1,157.8 3,886.4 8,455.0 22,519.2 22,519.2 37.5 6,782.9 405.7
45 Ministry of T ra nsport a nd Avia tion 186.2 372.6 116.6 173.0 575.1 2,447.8 2,530.6 22.7 202.5 54.4
Operating Budget 69.1 203.9 51.0 40.8 214.1 358.5 441.3 48.5 10.1 5.0
Development Budget 117.1 168.6 65.6 132.2 361.0 2,089.3 2,089.3 17.3 192.4 114.1
34 Ministry of Communica tion 42.4 218.9 58.9 65.2 231.6 2,418.7 2,421.2 9.6 12.7 5.8
Operating Budget 36.6 162.6 44.0 54.9 191.1 368.6 371.1 51.5 28.5 17.5
Development Budget 5.8 56.4 14.9 10.3 40.6 2,050.1 2,050.1 2.0 -15.8 -28.0
41 Ministry of E ne rgy a nd W a te r 504.5 1,661.0 420.5 291.9 1,189.5 12,426.6 12,440.9 9.6 -471.5 -28.4
Operating Budget 35.6 139.4 32.4 38.2 137.0 303.6 317.9 43.1 -2.4 -1.7
Development Budget 468.9 1,521.6 388.1 253.7 1,052.6 12,123.0 12,123.0 8.7 -469.0 -30.8
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 559.5 559.5 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 0.0 559.5 559.5 0.0 0.0 N/A
83 D a Brishna S hirka t 3.3 20.5 75.1 109.6 328.5 4,048.2 4,048.2 8.1 308.0 1501.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 3.3 20.5 75.1 109.6 328.5 4,048.2 4,048.2 8.1 308.0 1501.1
49 Ministry of U rba n D e ve lopme nt 91.1 206.7 274.7 110.1 610.2 747.5 754.0 80.9 403.4 195.1
Operating Budget 14.0 41.0 16.9 20.0 63.3 136.5 143.0 44.2 22.3 54.4
Development Budget 77.1 165.8 257.8 90.1 546.9 611.0 611.0 89.5 381.1 229.9
84 Inde pe nde nt Boa rd of ne w Ka bul 10.2 46.9 22.7 6.0 44.2 350.0 350.0 12.6 -2.7 -5.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 10.2 46.9 22.7 6.0 44.2 350.0 350.0 12.6 -2.7 -5.8
32 Ministry of Mine s a nd Industrie s 88.4 267.4 166.2 410.0 775.0 3,744.6 3,759.7 20.6 507.6 189.8
Operating Budget 34.6 132.6 44.1 40.6 168.9 328.5 343.6 49.1 36.3 27.4
Development Budget 53.8 134.8 122.1 369.4 606.1 3,416.1 3,416.1 17.7 471.3 349.6
65 Ge ode sy a nd Ca rtogra phy Office 9.8 47.5 13.1 10.5 51.2 273.1 275.1 18.6 3.7 7.7
Operating Budget 9.8 47.5 13.1 10.5 51.2 97.9 100.0 51.2 3.7 7.7
Development Budget 0.0 0.0 0.0 0.0 0.0 175.1 175.1 0.0 0.0 N/A
60 D ire ctora te of E nvironme nt 12.4 49.5 18.0 15.1 62.4 179.3 192.2 32.5 12.9 26.0
Operating Budget 12.4 48.1 18.0 13.8 61.0 122.9 135.8 45.0 13.0 26.9
Development Budget 0.0 1.5 0.0 1.4 1.4 56.4 56.4 2.4 -0.1 -5.6
75 Afgha nista n H igh Atomic E ne rgy Commission 1.6 7.2 1.7 2.0 8.4 28.1 29.8 28.2 1.2 16.1
Operating Budget 1.6 7.2 1.7 2.0 8.4 25.9 27.6 30.4 1.2 16.1
Development Budget 0.0 0.0 0.0 0.0 0.0 2.2 2.2 0.0 0.0 N/A
77 P rovincia l Muncipa litie s 33.8 0.0 0.0 62.5 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 33.8 0.0 0.0 62.5 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 52.9 0.0 0.0 110.8 1,355.2 1,355.2 8.2 57.9 109.5
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 52.9 0.0 0.0 110.8 1,355.2 1,355.2 8.2 57.9 109.5
T ota l Infra structure a nd N a tura l R e source s 1977.1 4932.1 2499.3 5256.7 12867.6 52,341.7 52,480.7 24.5 7935.5 160.9
Operating Budget 352.8 1091.1 395.2 335.0 1320.6 2,986.5 3,125.5 42.3 229.5 21.0
Development Budget 1624.3 3841.0 2104.0 4921.7 11547.0 49,355.2 49,355.2 23.4 7706.0 200.6
27 Ministry of E duca tion 2,648.3 9,031.3 2,793.7 3,157.1 10,812.1 26,130.2 26,398.5 41.0 1,780.8 19.7
Operating Budget 2,097.3 7,895.7 2,549.5 2,731.1 9,783.3 19,628.7 19,897.0 49.2 1,887.6 23.9
Development Budget 551.0 1,135.7 244.2 426.0 1,028.9 6,501.5 6,501.5 15.8 -106.8 -9.4
28 Ministry of H ighe r E duca tion 251.0 984.7 372.6 358.9 1,205.6 4,999.7 5,008.0 24.1 220.9 22.4
Operating Budget 192.0 770.4 337.7 272.8 1,012.6 2,185.9 2,194.2 46.1 242.1 31.4
Development Budget 59.0 214.3 34.9 86.0 193.1 2,813.8 2,813.8 6.9 -21.2 -9.9
36 Ministry of Informa tion a nd Culture 60.8 236.6 77.7 83.7 279.8 1,157.0 1,169.6 23.9 43.1 18.2
Operating Budget 46.7 212.0 77.7 66.5 255.8 594.0 606.6 42.2 43.8 20.7
Development Budget 14.1 24.6 0.0 17.2 24.0 563.0 563.0 4.3 -0.7 -2.8
61 S cie nce Aca de my 14.3 63.2 14.2 24.4 77.5 165.9 166.2 46.7 14.3 22.6
Operating Budget 13.9 62.1 13.3 20.4 72.0 114.8 115.1 62.5 9.9 15.9
Development Budget 0.4 1.1 0.9 4.0 5.6 51.1 51.1 10.9 4.4 399.9
63 N a tiona l Olympic Committe e 46.4 144.2 47.7 48.1 136.6 569.7 569.7 24.0 -7.6 -5.3
Operating Budget 23.2 82.0 34.1 38.9 105.7 183.2 183.2 57.7 23.7 28.9
Development Budget 23.2 62.2 13.6 9.2 30.8 386.5 386.5 8.0 -31.3 -50.4
T ota l E duca tion 3020.7 10460.1 3306.0 3672.2 12511.6 33,022.5 33,312.0 37.6 2051.5 19.6
Operating Budget 2373.1 9022.2 3012.4 3129.7 11229.3 22,706.6 22,996.1 48.8 2207.1 24.5
Development Budget 647.6 1437.9 293.6 542.5 1282.3 10,315.9 10,315.9 12.4 -155.6 -10.8
39 Ministry of Agriculture 442.7 1,150.3 629.0 242.1 1,904.6 7,842.3 7,846.3 24.3 754.3 65.6
Operating Budget 116.9 407.6 100.4 108.2 436.1 906.8 910.7 47.9 28.4 7.0
Development Budget 325.8 742.6 528.6 133.9 1,468.5 6,935.6 6,935.6 21.2 725.9 97.7
48 Ministry of Counte r N a rcotics 32.7 67.8 10.1 98.4 134.4 646.2 649.0 20.7 66.6 98.1
Operating Budget 11.1 38.6 10.1 16.8 52.8 96.2 99.0 53.3 14.2 36.8
Development Budget 21.5 29.2 0.0 81.6 81.6 550.0 550.0 14.8 52.3 179.0
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 312.3 3,015.0 613.4 2,933.1 4,443.6 18,288.6 18,291.7 24.3 1,428.6 47.4
Operating Budget 47.8 183.4 39.9 72.0 213.1 393.4 396.5 53.7 29.7 16.2
Development Budget 264.5 2,831.6 573.5 2,861.0 4,230.5 17,895.2 17,895.2 23.6 1,398.9 49.4
T ota l Agriculture a nd R ura l D e ve lopme nt 787.7 4233.1 1252.6 3273.6 6482.6 26,777.2 26,787.0 24.2 2249.5 53.1
Operating Budget 175.9 629.6 150.4 197.0 701.9 1,396.4 1,406.3 49.9 72.4 11.5
Development Budget 611.8 3603.5 1102.2 3076.6 5780.6 25,380.7 25,380.7 22.8 2177.1 60.4
Source: FPU using AFMIS data downloaded on the 18 September 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.

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Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
37 Ministry of P ublic H e a lth 522.7 2,109.4 789.6 1,432.5 3,008.6 11,186.8 11,194.1 26.9 899.2 42.6
Operating Budget 182.9 757.3 206.1 210.3 826.0 2,080.5 2,087.9 39.6 68.7 9.1
Development Budget 339.8 1,352.1 583.5 1,222.2 2,182.5 9,106.3 9,106.3 24.0 830.4 61.4
T ota l H e a lth 522.7 2109.4 789.6 1432.5 3008.6 11,186.8 11,194.1 26.9 899.2 42.6
Operating Budget 182.9 757.3 206.1 210.3 826.0 2,080.5 2,087.9 39.6 68.7 9.1
Development Budget 339.8 1352.1 583.5 1222.2 2182.5 9,106.3 9,106.3 24.0 830.4 61.4
46 Ministry of Frontie rs a nd T riba l Affa irs 37.9 166.5 36.5 35.4 149.9 396.1 398.0 37.7 -16.6 -10.0
Operating Budget 36.8 152.2 36.5 27.0 141.5 294.4 296.4 47.7 -10.7 -7.1
Development Budget 1.1 14.3 0.0 8.4 8.4 101.7 101.7 8.3 -5.9 -41.0
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 654.1 2,999.8 1,194.0 613.7 4,327.3 1,776.7 5,810.7 74.5 1,327.5 44.3
Operating Budget 624.8 2,917.4 1,174.0 532.7 4,139.7 924.9 4,958.9 83.5 1,222.3 41.9
Development Budget 29.3 82.4 19.9 81.0 187.6 851.8 851.8 22.0 105.2 127.8
29 Ministry of R e fuge e s a nd R e pa tria te s 22.5 93.8 17.0 51.2 111.0 230.2 231.4 48.0 17.2 18.3
Operating Budget 20.0 66.0 13.2 20.7 65.9 126.8 128.0 51.5 -0.1 -0.1
Development Budget 2.5 27.8 3.8 30.4 45.1 103.5 103.5 43.6 17.3 62.2
38 Ministry of W ome n Affa irs 20.4 64.5 31.4 24.8 88.4 241.7 243.3 36.3 23.9 37.1
Operating Budget 14.4 54.6 12.8 12.5 54.8 135.5 137.1 40.0 0.2 0.3
Development Budget 6.0 9.9 18.5 12.3 33.6 106.2 106.2 31.7 23.7 240.4
68 Office of D isa ste r P re pa re dne ss 5.5 21.3 6.1 7.9 29.4 99.9 99.9 29.4 8.1 38.0
Operating Budget 5.5 21.3 6.1 7.9 26.6 66.9 66.9 39.7 5.2 24.6
Development Budget 0.0 0.0 0.0 0.0 2.9 33.0 33.0 8.7 2.9 N/A
76 D ire ctora te of Kochis 5.0 16.6 4.3 3.3 17.6 38.5 39.0 45.1 1.0 6.0
Operating Budget 5.0 13.1 4.3 3.3 14.3 32.7 33.2 42.9 1.1 8.6
Development Budget 0.0 3.4 0.0 0.0 3.3 5.8 5.8 57.6 -0.1 -3.6
T ota l S ocia l P rote ction 745.5 3362.5 1289.2 736.3 4723.6 2,783.2 6,822.5 69.2 1361.2 40.5
Operating Budget 706.6 3224.7 1246.9 604.1 4442.7 1,581.3 5,620.6 79.0 1218.0 37.8
Development Budget 38.9 137.8 42.3 132.2 280.9 1,201.9 1,201.9 143.1 103.9
20 Ministry of Fina nce 383.3 1,271.5 407.3 315.0 1,445.8 5,705.0 5,996.6 24.1 174.3 13.7
Operating Budget 248.3 799.4 249.4 202.5 829.0 1,339.1 1,630.7 50.8 29.5 3.7
Development Budget 135.0 472.1 157.8 112.5 616.8 4,365.8 4,365.8 14.1 144.8 30.7
25 Ministry of Comme rce 38.9 105.1 47.1 43.4 158.1 548.5 549.4 28.8 53.0 50.4
Operating Budget 25.4 84.6 26.8 32.1 118.3 244.9 245.7 48.1 33.6 39.7
Development Budget 13.5 20.5 20.3 11.2 39.8 303.6 303.6 13.1 19.4 94.6
35 Ministry of E conomy 36.5 135.1 92.3 68.8 230.9 770.1 776.0 29.8 95.7 70.8
Operating Budget 15.9 67.1 17.0 21.8 78.5 179.3 185.2 42.4 11.5 17.1
Development Budget 20.6 68.1 75.2 47.0 152.4 590.8 590.8 25.8 84.3 123.7
66 Control a nd Audit Office 43.9 73.0 24.5 15.1 61.3 447.8 447.9 13.7 -11.7 -16.1
Operating Budget 5.3 26.2 7.9 6.5 29.6 70.3 70.3 42.0 3.3 12.8
Development Budget 38.6 46.8 16.6 8.6 31.7 377.5 377.5 8.4 -15.1 -32.2
73 Ce ntra l S ta tistics Office 11.9 51.2 12.2 14.4 60.1 295.3 295.6 20.3 8.9 17.3
Operating Budget 10.7 10.7 9.9 11.6 48.7 99.1 99.4 48.9 38.0 355.8
Development Budget 1.3 40.5 2.3 2.8 11.4 196.2 196.2 5.8 -29.1 -71.9
58 Afgha nista n N a tiona l S ta nda rd Authority 37.0 48.7 4.2 21.6 32.6 279.5 280.3 11.6 -16.1 -33.0
Operating Budget 2.5 2.5 4.2 3.9 14.9 46.9 47.7 31.2 12.4 493.3
Development Budget 34.5 46.2 0.0 17.8 17.8 232.7 232.7 7.6 -28.5 -61.6
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 551.5 1684.7 587.6 478.2 1988.7 8,046.2 8,345.7 23.8 304.1 18.0
Operating Budget 308.1 990.5 315.4 278.4 1118.8 1,979.6 2,279.1 49.1 128.3 13.0
Development Budget 243.4 694.2 272.2 199.8 869.9 6,066.6 6,066.6 14.3 175.7 25.3
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 50.0 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 50.0 0.0 N/A 0.0 N/A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 225.7 225.7 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 0.0 225.7 225.7 0.0 0.0 N/A
86 E xtra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 73.5 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 73.5 0.0 0.0 N/A
90 U na lloca te d R e se rve s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 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 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 21,109.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,875.0 0.0 N/A 0.0 N/A
T ota l una lloca te d 0.0 0.0 0.0 0.0 0.0 21,109.0 299.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 -
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2
25 T OT AL GR OS S E XP E N D IT U R E S 17,186.3 60,579.6 22,740.9 25,389.3 86,497.3 244,531.4 244,531.4 35.4 25,917.7 42.8
Operating Budget 13,540.0 48,996.2 18,010.4 15,169.2 64,001.4 134,276.5 134,276.5 47.7 15,005.2 30.6
Development Budget 3,646.3 11,583.4 4,730.5 10,220.1 22,495.9 110,254.9 110,254.9 20.4 10,912.5 94.2
Source: FPU using AFMIS data downloaded on the 18 September 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.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
2 T OT AL N E T E XP E N D IT U R E 17,192.3 60,569.6 22,748.7 25,375.5 86,418.3 25,848.7 42.7

150 Sale of Land and Buildings 3.3 29.4 15.2 23.6 136.9 107.5 365.6

2+150 T OT AL GR OS S E XP E N D IT U R E 17,195.6 60,599.0 22,763.9 25,399.1 86,555.3 25,956.2 42.8


R E CU R R E N T E XP E N D IT U R E 15,013.5 53,512.9 20,935.7 19,029.5 73,787.4 20,274.5 37.9
CAP IT AL E XP E N D IT U R E 2,182.1 7,086.2 1,828.2 6,369.6 12,767.8 5,681.7 80.2

701 Ge ne ra l P ublic S e rvice s 1,471.7 5,130.6 2,629.2 2,048.1 10,424.3 5,293.7 103.2
Recurrent Expenditure 1,378.2 4,730.4 2,252.6 1,868.2 9,478.8 4,748.4 100.4
Capital Expenditure 93.6 400.2 376.7 179.9 945.5 545.3 136.2
702 D e fe nce 3,502.6 16,155.5 6,536.2 4,231.4 22,237.9 6,082.4 37.6
Recurrent Expenditure 3,502.0 15,970.8 6,461.0 4,144.0 21,948.2 5,977.4 37.4
Capital Expenditure 0.6 184.7 75.2 87.4 289.7 105.0 56.8
703 P ublic Orde r a nd S a fe ty 4,876.3 13,465.7 5,429.5 5,297.3 18,240.0 4,774.3 35.5
Recurrent Expenditure 4,837.5 13,362.4 5,409.7 4,919.1 17,833.0 4,470.7 33.5
Capital Expenditure 38.8 103.3 19.8 378.2 406.9 303.7 294.1
704 E conomic Affa irs 2,786.0 9,268.2 3,702.2 8,507.5 19,172.6 9,904.4 106.9
Recurrent Expenditure 1,197.4 3,925.4 2,727.7 3,036.7 8,970.7 5,045.3 128.5
Capital Expenditure 1,588.6 5,342.8 974.6 5,470.8 10,201.9 4859.1 90.9
705 E nvironme nta l P rote ction 12.5 56.8 22.3 17.3 68.9 12.0 21.2
Recurrent Expenditure 9.9 45.6 18.1 13.8 61.1 15.5 34.1
Capital Expenditure 2.5 11.2 4.2 3.5 7.8 -3.5 -31.0
706 H ousing a nd Communa l Amme nitie s 106.8 237.5 269.4 101.7 585.6 348.1 146.6
Recurrent Expenditure 58.8 143.0 45.0 47.6 145.2 2.1 1.5
Capital Expenditure 47.9 94.5 224.4 54.1 440.4 346.0 366.2
707 H e a lth 550.4 2,159.4 795.0 1,444.7 3,037.3 878.0 40.7
Recurrent Expenditure 510.5 2,078.6 747.6 1,422.7 2,931.0 852.4 41.0
Capital Expenditure 39.9 80.8 47.4 21.9 106.4 25.6 31.6
708 R e cre a tion, Culture a nd R e ligion 331.7 1,037.2 174.3 187.6 609.4 -427.7 -41.2
Recurrent Expenditure 291.7 931.1 158.1 157.6 539.4 -391.8 -42.1
Capital Expenditure 40.0 106.0 16.3 30.0 70.1 -36.0 -33.9
709 E duca tion 2,952.0 10,222.1 3,205.5 3,563.6 12,179.3 1,957.2 19.1
Recurrent Expenditure 2,627.4 9,495.7 3,116.0 3,419.9 11,880.1 2,384.4 25.1
Capital Expenditure 324.7 726.4 89.6 143.7 299.2 -427.2 -58.8
710 S ocia l P rote ction 605.6 2,866.2 0.0 0.0 0.0 -2,866.2 -100.0
Recurrent Expenditure 600.1 2,829.9 0.0 0.0 0.0 -2,829.9 -100.0
Capital Expenditure 5.5 36.2 0.0 0.0 0.0 -36.2 -100.0
Source: FPU using AFMIS data downloaded on the 18 September 2012

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Table 9. Transactions in Nonfinancial Assets in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 2,178.7 7,056.8 1,813.0 6,346.0 12,630.9 5,574.2 79.0
Land and Buildings 1,455.3 3,637.9 1,524.6 3,523.5 9,106.1 5,468.2 150.3
251/8 Purchase of Land and Buildings 1,458.7 3,667.3 1,539.7 3,547.1 9,243.0 5,575.7 152.0
251 Buildings and Structures 1,411.6 3,594.0 1,539.2 3,545.0 9,218.4 5,624.4 156.5
258 Land 47.1 73.3 0.5 2.1 24.6 -48.7 -66.4
150 Sale of Land and Buildings -3.3 -29.4 -15.2 -23.6 -136.9 -107.5 365.6
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) 323.1 684.7 218.9 614.7 1,137.5 452.8 66.1
257 Valuables 3.0 3.0 0.0 2.2 2.2 -0.8 -25.2
259 Capital Advance Payments 397.3 2,731.0 69.6 2,205.6 2,385.0 -346.0 -12.7
Source: FPU using AFMIS data downloaded on the 18 September 2012

Table 10. Transactions in Financial Assets and Liabilities in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 1390 Y T D
M onthly YT D M onthly M onthly YT D Cha nge % Incre a se
3+4 T R AN S ACT ION S IN FIN AN CIAL AS S E T S
AN D LIABILIT IE S -3,888.5 -16,565.8 3,286.9 2,142.3 -12,496.5 4,069.4 -24.6

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S -4,507.9 -15,829.9 1,926.0 1,854.7 -3,227.0 12,602.9 -79.6
D ome stic -4,507.9 -15,829.9 1,926.0 1,854.7 -3,227.0 12,602.9 -79.6
Currency and Deposits -5,130.1 -11,417.6 -955.9 1,169.2 -704.9 10,712.6 -93.8
311 Treasury Single Account -5,576.0 -10,777.1 -2,200.3 154.2 -5,741.9 5,035.2 -46.7
313 Donor Accounts 562.1 -504.7 1,244.3 1,014.9 5,036.7 5,541.4 -1098.0
314/90 Other Deposit Accounts -116.3 -135.8 0.2 0.1 0.2 136.1 -100.2
317 Loans 0.4 18.7 0.0 0.0 10.7 -8.1 -43.1
319 Other Accounts Receivable 85.0 489.9 41.1 115.1 581.7 91.7 18.7
Other Assets 536.9 -4,921.0 2,840.7 570.4 -3,114.4 1,806.6 -36.7
Fore ign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 N E T ACQU IS IT ION OF LIABILIT IE S 619.3 -736.0 1,360.9 287.7 -9,269.5 -8,533.5 1159.5
D ome stic 333.4 -1,163.8 295.9 105.8 -10,785.4 -9,621.7 826.8
411 Accounts Payable 10.3 46.3 27.1 -113.1 -26.8 -73.1 -157.8
413 Pension Liabilities 15.8 18.9 17.3 -37.5 11.3 -7.6 -40.2
423 Other Payables 116.3 156.0 0.0 -946.9 -946.9 -1,103.0 -706.9
451 Other Liabilities 191.0 -1,385.0 251.6 1,203.4 -9,823.0 -8,438.0 609.2
Fore ign 286.0 427.8 1,064.9 181.8 1,515.9 1,088.1 254.4
431 Foreign Currency 0.5 -12.9 2.9 0.7 3.9 16.8 -130.3
181-2 Loans 285.5 440.7 1,062.0 181.1 1,512.0 1,071.3 243.1
Source: FPU using AFMIS data downloaded on the 18 September 2012

Table 11. Alternative Measures of Deficit/Surplus and Financing in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Asa - 5 Asa - 5 Sa r - 4 Asa - 5 Asa - 5 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
T R AN S ACT ION S AFFE CT IN G N E T W OR T H

1 Revenues including Grants 21,080.8 77,135.5 19,461.8 23,212.6 98,894.2 21,758.7 28.2
2-25 Expenditures (Recurrent) 15,013.5 53,512.9 20,935.7 19,029.5 73,787.4 20,274.5 37.9
23 Interest 0.0 44.7 6.3 0.0 46.7 2.0 4.5

N e t Ba la nce (1-2-25) 6,067.2 23,622.6 -1,473.9 4,183.1 25,106.8 1,484.2 6.3


P rima ry Ba la nce (1-2-25+23) 6,067.2 23,667.3 -1,467.5 4,183.1 25,153.5 1,486.2 6.3

T R AN S ACT ION S IN N ON FIN AN CIAL AS S E T S

25 Net Acquisition of Nonfinancial Assets 2,178.7 7,056.8 1,813.0 6,346.0 12,630.9 5,574.2 79.0

N e t Le nding-Borrowing (1-2) 3,888.5 16,565.8 -3,286.9 -2,162.9 12,475.9 -4,090.0 -24.7

Fina ncing (3+4+5) -3,888.5 -16,565.8 3,286.9 2,162.9 -12,475.9 4,090.0 -24.7

T R AN S ACT ION S IN FIN AN CIAL AS S E T S AN D LIABILIT IE S

3 Net Acquisition of Financial Assets -4,507.9 -15,829.9 1,926.0 1,854.7 -3,227.0 12,602.9 -79.6
4 Net Acquisition of Financial Liabilities 619.3 -736.0 1,360.9 287.7 -9,269.5 -8,533.5 1159.5

5 R E T AIN E D E AR N IN GS 0.0 0.0 0.0 20.6 20.6 20.6

D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0
Source: FPU using AFMIS data downloaded on the 18 September 2012

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Footnotes

Table 2 3

1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.

Table 4 5

1/ Interest category does not include loan principal payments.

2/ Proceeds from sale of fixed assets are net off from the total.

Table 8

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

Tables 9 - 10

1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.

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Glossary

Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)

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Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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