1391-Monthly Fiscal Bulletin 9

Monthly Fiscal Bulletin, Month 9, 1391
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY UNIT

All tables generated using AFMIS data downloaded on 22 January 2013
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 In month 9th, total domestic revenues were collected in the amount of Afs 11.8 billion compared to
Afs 7.4 billion in month 8th of 1391. While for the YTD 1391, the preliminary actual revenues were
about Afs 80.8 billion compared to Afs 71.4 billion in the same period 1390.
Total operating grants receipts were Afs 10.9 billion during month 9th, as compared to Afs 18.6
billion in month 8th of 1391.
o Total operating expenditures were Afs 22.6 billion during month 9th as compared to Afs 14.1billion in
month 8th of 1391, whereas for the YTD, total operating expeinditures were Afs 135.9 billion.
o The YTD Operating Budget balance was a surplus of Afs 38.9 billion compared to Afs 17.3 billion in
1390.
Development Budget highlights:
o In month9th, total development budget expenditures were around Afs 13.0 billion compared to Afs
6.9 billion in month 8th of 1391, whereas for the YTD, total preliminary development expenditures
were around Afs 53.3 billion compared to Afs 32.4 billion in the same period 1390.
o The development grants receipts were Afs 7.6 billion during month 9th compared to Afs 4.5billion
received in month 8th of 1391.
-1-
o The Development Budget balance for the YTD was a deficit of Afs 22.6 billion.
Targets
Total Domestic 87,910
REVENUE SUMMARY
77,654 80,786
Revenue 67,398 Actual collections This section illustrates revenues received
68,967
(Afs million) from the Government that are used to
57,141
61,567
finance its expenditures and deliver
47,471 50,927
Government services. These revenues
37,801 43,461
may either be domestically raised
35,567
28,131
revenues or donor grants. Further
25,384
18,754 information is available in Tables 2 and 3.
16,562
9,377
9,447 Domestic Revenue Developments
AFMIS data extract 22 January 2013
45.0
41.4
Domestic Revenue (Afs billion) Total preliminary domestic revenues
40.0
35.8 1390 YTD for the YTD were about Afs 80.8
35.0 1391 YTD
31.8
30.8 billion against the target of Afs 87.9
30.0 1391 YTD Target
billion, a shortfall by around
25.0 23.7
21.1 8.0 percent.
20.0 17.8
Total YTD tax revenues were Afs 35.8
15.0 13.6
billion up until 9th month, exceeding
13.1
10.0
6.1 the YTD actual for 1390, but falling
5.0 2.6
2.4 behind the YTD target for 1391.
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions Total customs duties for the YTD
Taxes and Miscellaneous
were Afs 21.1 billion, falling behind
AFMIS data extract 22 January 2013 both the YTD actual for 1390 and the
YTD target for 1391.
100.0
94.0
Donor Grants (Afs billion) 1390 YTD Total YTD non-tax revenues were Afs
90.0
1391 YTD 17.8 billion including (Afs 2.5 billion
80.0
70.0
from Aynak), exceeding both the YTD
60.0
target for 1391 and also the YTD
50.0 actual for 1390.
43.4
40.0 Donor Grant Developments
30.0
30.7
Total YTD operating grants receipts
20.0 18.8
were Afs 94.0 billion compared to
10.0 Afs 43.4 billion in 1390.
- Total YTD development grants
Operating Grants Development Grants
AFMIS data extract 22 January 2013 receipts were Afs 30.7 billion
compared to Afs 18.8 billion in 1390.
-2-
EXPENDITURE SUMMARY
Budget target
Operating Budget 139,628
157,082
This section illustrates the expenditures
Actual expenditure
Expenditure 122,175 135,915
incurred by the Government for the year to
date for the delivery of Government
(Afs Million) 104,721
113,307 services. Further information on the
87,268 99,208
1390 expenditure breakdown of these expenditures by
69,814
75,361 spending type and sectors for the operating
52,361 64,024 and development budgets is available in
34,907 48,851 Tables 4 to 8.
17,454 30,834
14,264 AFMIS data extract 22 January 2013
Operating Budget
1,665
Total preliminary YTD operating
expenditures were Afs 135.9 billion up
until the 9th month, which was 13
percent lower than the budget target of
Development 107,601 Budget targets
(including supplementary Afs 139.6 billion. However, this shows
Budget 83,690
95,645
budget and carry-
forward) higher spending than the same time in
Expenditure 71,734 Budget target
1390.
(Afs million) 59,778
(excluding carry-forward) Total YTD wage spending was Afs 98.4
47,823
56,066 53,326 billion up until the 9th month compared
50,552
35,867
45,038 40,374 Actual expenditure to Afs 76.6 billion actual spending for
39,525
33,448
34,011
26,834 1390.
23,911 28,497
23,476
11,956 17,469
22,983
1390 expenditure Expenditures on goods and services for
12,309
11,956
1,533
7,558 the YTD were Afs 25.2 billion compared
1 AFMIS data extract 22 January 2013
to Afs 14.4 billion in 1390.
Development Budget
140.0 Total preliminary YTD development

Expenditure by economic category expenditures were about Afs 53.3 billion
120.0 (Afs billion)
98.4
103.6
1390 YTD up until 9th month compared to Afs
100.0 1391 YTD
107.6 billion (revised figure) of the YTD
1391 Budget
80.0 76.6
budget for 1391. This shows an
65.0
60.0 improved execution rate of 50 percent
40.3 for the development budget spending.
40.0 36.2
31.6
25.2
21.7
Meanwhile, spending was slightly lower
20.7
20.0 16.3
14.4 11.7
8.0 8.5
than the YTD budget targets (without
5.5
1.1 3.8
- carry forward) for 1391, but higher than
Wages Goods and Goods and Nonfinancial Nonfinancial Social
services services Assets Assets transfers and actual for 1390.
(operating) (development) (operating) (development) Interest
Total YTD expenditures on goods and
AFMIS data extract 22 January 2013 services were Afs 21.7 billion compared
to Afs 11.7 billion in 1390.
The YTD expenditures on acquisition of
non-financial assets were Afs 31.6 billion
for 1391 compared to Afs 20.7 billion in
-3- 1390.
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 94%
1391 Current Allocated Budget
Ministry of Finance 98%
1391 YTD Expenditure
Independent Directorate of Local
Governance 91%
Ministry of Public Health
90%
Ministry of Higher Education
94% Budget Execution rates
Ministry of Foreign Affairs
95%
General Directorate of National Security
100%
Ministry of Defence
74%
Ministry of Education
99%
Ministry of Interior
87%
0 10,000 20,000 30,000 40,000 50,000 60,000
10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
41%
1391 Approved Budget
Ministry of Transport and Aviation
47%
Da Brishna Shirkat
43%
Ministry of Agriculture 54%
Ministry of Finance
60%
Ministry of Public Health
54% Budget Execution rates
Ministry of Education
34%
Ministry of Energy and Water
44%
Ministry of Public Works
57%
Ministry of Rural Rehabilitation and
Development 58%
0 5,000 10,000 15,000 20,000 25,000
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TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 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 7,705.0 114,873.3 25,990.4 22,701.8 174,763.5 59,890.2 52.1
1 Domestic Revenues 7,603.7 71,439.6 7,400.3 11,818.9 80,786.3 9,346.7 13.1
1-19 Operating Grants 101.3 43,433.7 18,590.1 10,882.8 93,977.2 50,543.5 116.4
Ope ra ting E xpe nditure s 11,765.1 97,578.3 14,098.6 22,607.7 135,914.7 38,336.4 39.3
21 Compensation of Employees 8,870.5 76,574.2 9,820.2 13,468.8 98,427.9 21,853.6 28.5
22 Use of Goods and Services 2,207.1 14,410.4 2,407.5 6,596.1 25,198.1 10,787.8 74.9
23 Interest 39.7 84.5 0.0 43.6 90.4 5.9 7.0
24 Social Transfers 347.1 5,397.6 1,083.6 857.8 8,382.8 2,985.2 55.3
25 Gross Acquisition of Nonfinancial Assets 300.6 1,111.6 787.3 1,641.4 3,815.5 2,703.9 243.2
Ope ra ting Budge t Ba la nce
Excluding Grants -4,161.3 -26,138.7 -6,698.3 -10,788.8 -55,128.4 -28,989.7 110.9
Including Grants -4,060.1 17,295.0 11,891.8 94.0 38,848.8 21,553.8 124.6
D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 3,077.8 18,755.0 4,545.5 7,602.8 30,695.1 11,940.0 63.7
D e ve lopme nt E xpe nditure s 5,939.8 32,351.3 6,926.5 12,951.8 53,326.2 20,974.9 64.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,155.7 11,681.6 1,746.0 5,218.0 21,700.6 10,019.0 85.8
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 3,784.1 20,669.7 5,180.5 7,733.8 31,625.6 10,955.9 53.0
D e ve lopme nt Budge t Ba la nce -2,862.0 -13,596.3 -2,381.0 -5,349.1 -22,631.1 -9,034.8 66.5
IN T E GR AT E D BU D GE T
R e ve nue s 10,782.8 133,628.3 30,535.9 30,304.5 205,458.5 71,830.2 53.8
Domestic Revenues 7,603.7 71,439.6 7,400.3 11,818.9 80,786.3 9,346.7 13.1
Grants 3,179.1 62,188.8 23,135.6 18,485.6 124,672.3 62,483.5 100.5
E xpe nditure s 17,704.9 129,929.6 21,025.1 35,559.6 189,240.8 59,311.3 45.6
Ba la nce s
Excluding Grants -10,101.1 -58,490.0 -13,624.8 -23,740.6 -108,454.6 -49,964.6 85.4
Including Grants -6,922.1 3,698.8 9,510.7 -5,255.0 16,217.7 12,519.0 338.5
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) 10,782.8 133,628.3 30,535.9 30,304.5 205,458.5 71,830.2 53.8
2-25 Recurrent Expenditures (excludes code 25) 13,620.1 108,148.2 15,057.3 26,184.4 153,799.8 45,651.6 42.2
23 Interest 84.5 84.5 0.0 43.6 90.4 5.9 7.0
N e t Ba la nce (1-2-25) -2,837.3 25,480.1 15,478.6 4,120.1 51,658.8 26,178.7 102.7
P rima ry Ba la nce (1-2-25+23) -2,797.6 25,564.6 15,478.6 4,163.8 51,749.2 26,184.6 102.4
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 22 January 2013
Table 2. I ntergrated Core Budget Revenues
Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 Qa w - 9 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 10,782.8 133,628.3 30,535.9 30,304.5 205,458.5 71,830.2 53.8
1-19 R E V E N U E S e xcluding gra nts 7,603.7 71,439.6 7,400.3 11,818.9 80,786.3 87,909.9 91.9 9,346.7 13.1
D OME S T IC R E V E N U E S 7,603.7 71,439.6 7,400.3 11,818.9 80,786.3 87,909.9 91.9 9,346.7 13.1
11 T a x R e ve nue s 3,622.0 31,809.6 3,281.6 2,731.4 35,822.9 41,407.1 86.5 4,013.3 12.6
111 Fixed Taxes 894.6 7,333.9 834.9 912.1 7,963.5 10,072.3 79.1 629.6 8.6
112 Income Taxes 1,103.5 8,881.6 1,134.3 746.7 11,520.8 11,040.6 104.3 2,639.2 29.7
113 Property Taxes 25.2 270.3 17.7 10.0 211.2 263.2 80.3 -59.1 -21.9
114 Sales Taxes 1,342.0 13,042.6 1,176.9 936.7 14,403.9 17,054.8 84.5 1,361.3 10.4
116 Other Taxes 208.0 1,876.2 83.3 102.6 1,423.3 2,308.3 61.7 -452.9 -24.1
117 Tax Penalties and Fines 48.8 404.8 34.4 23.3 300.0 667.9 44.9 -104.8 -25.9
12 Customs D uty, Import T a xe s 2,380.5 23,677.1 2,033.5 2,308.0 21,056.2 30,797.9 68.4 -2,620.9 -11.1
13 N on T a x R e ve nue 1,226.5 13,602.3 1,234.9 3,573.5 17,773.8 13,141.5 135.2 4,171.5 30.7
131 Income from Capital Property 19.7 2,664.0 200.1 28.8 2,916.6 248.4 1174.2 252.6 9.5
132 Sales of Goods and Services 497.6 3,657.9 371.8 2,475.4 7,658.4 4,983.3 153.7 4,000.5 109.4
133 Administrative Fees 657.8 6,623.2 607.3 1,000.5 6,473.6 7,374.2 87.8 -149.6 -2.3
134 Royalties 9.5 134.3 12.3 14.8 187.0 35.7 524.0 52.7 39.3
135 Non Tax Fines and Penalties 34.8 441.4 32.8 46.5 396.9 299.9 132.3 -44.4 -10.1
136 Extractive Industry 7.2 81.7 10.7 7.4 141.3 729.4 19.4 59.6 73.0
14 Misce lla ne ous R e ve nue 159.9 389.1 570.1 2,935.3 3,764.3 729.4 516.1 3,375.2 867.5
17 S ocia l Contributions 214.8 1,961.5 280.2 270.6 2,369.1 1,834.0 129.2 407.6 20.8
GR AN T S 3,179.1 62,188.8 23,135.6 18,485.6 124,672.3 62,483.5 50.1

191-2 Foreign Governments 1,076.6 45,742.9 19,515.2 11,825.9 99,318.0 53,575.2 53.9
193-4 International Organisation 2,051.8 16,248.2 3,601.1 5,710.5 24,375.3 8,127.1 33.3
195-6 Other Government Units 50.7 197.7 19.2 949.2 978.9 781.2 79.8
T OT AL OP E R AT IN G BU D GE T R E V E N U E 7,704.8 114,869.5 25,937.4 22,576.9 174,474.7 59,605.3 34.2

Domestic Revenues 7,603.5 71,435.7 7,347.3 11,694.0 80,497.5 87,909.9 91.6 9,061.8 11.3
as percentage of total 62.2 62.2 28.3 51.8 46.1
External Grant Support 101.3 43,433.7 18,590.1 10,882.8 93,977.2 50,543.5 53.8
as percentage of total 37.8 37.8 71.7 48.2 53.9
-5-
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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 Qa w - 9 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 7,603.7 71,439.6 7,400.3 11,818.9 80,786.3 87,910.0 91.9 9,346.7 13.1
01 Kabul 132.9 1,406.2 157.0 203.6 1,592.0 4,362.3 36.5 185.8 13.2
02 Kapisa 11.1 82.8 11.3 20.1 81.1 76.5 106.0 -1.7 -2.1
03 Parwan 16.0 132.7 20.4 38.5 156.4 147.7 105.9 23.6 17.8
04 Wardak 15.7 95.1 15.9 27.7 141.1 90.4 156.0 45.9 48.3
05 Logar 9.5 94.1 10.2 22.5 84.3 95.5 88.3 -9.9 -10.5
06 Nangarhar 717.6 7,606.8 689.7 912.6 7,987.0 11,167.2 71.5 380.2 5.0
07 Laghman 17.7 114.6 10.8 16.5 98.1 109.4 89.6 -16.6 -14.5
08 Pangsher 4.4 59.1 5.4 6.0 30.7 49.9 61.5 -28.4 -48.0
09 Baghlan 21.7 189.5 28.0 40.4 205.2 193.9 105.8 15.7 8.3
10 Bamyan 8.9 59.8 8.9 18.2 68.3 66.3 103.1 8.5 14.2
11 Ghazni 17.1 154.1 23.8 40.6 211.2 192.3 109.8 57.1 37.1
12 Paktika 17.3 75.0 0.0 41.5 106.0 97.1 109.2 31.0 41.3
13 Paktiya 32.9 328.9 49.3 124.8 539.2 305.7 176.4 210.3 63.9
14 Khost 128.0 1,183.8 52.8 114.3 742.5 1,001.6 74.1 -441.3 -37.3
15 Kunar 8.0 706.8 12.9 20.3 88.1 360.9 24.4 -618.7 -87.5
16 Nuristan 9.9 14.6 4.9 16.1 28.5 27.9 101.8 13.8 94.7
17 Badakhshan 27.6 171.8 10.3 71.6 188.2 176.0 107.0 16.4 9.6
18 Takhar 21.4 242.8 21.8 43.1 194.8 208.4 93.5 -48.1 -19.8
19 Kunduz 127.1 1,214.8 82.2 114.4 881.1 1,144.6 77.0 -333.6 -27.5
20 Samangan 7.4 66.6 8.7 16.1 77.3 74.0 104.4 10.6 16.0
21 Balkh 840.0 6,870.6 676.9 804.9 7,244.7 10,457.4 69.3 374.1 5.4
22 Saripul 5.4 42.6 7.5 15.3 69.1 53.4 129.4 26.6 62.4
23 Ghor 13.2 73.5 8.3 13.6 67.5 61.2 110.2 -6.0 -8.2
24 Dikondy 5.8 29.2 10.8 12.0 52.9 37.2 142.2 23.8 81.5
25 Uruzgan 15.6 53.6 10.8 10.9 41.6 42.7 97.4 -12.0 -22.4
26 Zabul 7.3 164.1 7.1 6.4 41.1 95.6 42.9 -123.1 -75.0
27 Kandahar 272.6 2,911.9 166.6 0.0 1,168.3 3,604.7 32.4 -1,743.6 -59.9
28 Jawzjan 18.0 128.3 29.9 36.0 188.4 143.3 131.5 60.2 46.9
29 Faryab 179.5 1,408.6 335.8 356.1 2,371.0 1,683.0 140.9 962.4 68.3
30 Helmand 65.5 563.5 55.7 85.5 367.9 389.7 94.4 -195.6 -34.7
31 Badghis 8.1 44.8 8.4 12.0 64.9 50.9 127.6 20.2 45.0
32 Herat 1,627.7 14,301.9 1,314.6 1,682.4 13,299.8 15,765.2 84.4 -1,002.0 -7.0
33 Farah 87.4 643.6 122.1 142.9 834.2 513.5 162.4 190.6 29.6
34 Nimroz 266.6 2,753.4 388.9 446.4 3,524.8 3,568.2 98.8 771.4 28.0
90 Central Ministries 2,838.9 27,450.1 3,032.7 6,285.4 37,949.3 31,496.3 120.5 10,499.3 38.2
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
-6-
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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 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 17,704.9 129,929.6 21,025.1 35,559.6 189,240.8 264,682.5 71.5 59,311.3 45.6
Operating Budget 11,765.1 97,536.5 14,098.6 22,607.7 135,738.0 157,081.6 86.4 38,201.5 39.2
Development Budget 5,939.8 32,393.1 6,926.5 12,951.8 53,502.9 107,600.9 49.7 21,109.8 65.2
2* T OT AL N E T E XP E N D IT U R E S 17,701.2 129,887.8 21,016.2 35,554.5 189,064.1 59,176.3 45.6
Operating Budget 11,761.4 96,466.7 14,089.7 22,602.7 132,099.2 35,632.5 36.9
Development Budget 5,939.8 33,421.1 6,926.5 12,951.8 56,964.9 23,543.8 70.4
21 Compe nsa tion of E mploye e s 8,870.5 76,574.2 9,820.2 13,468.8 98,427.9 103,596.9 95.0 21,853.6 28.5
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 4,362.8 26,091.9 4,153.5 11,814.1 46,898.7 76,512.5 61.3 20,806.8 79.7
23 Inte re st 39.7 84.5 0.0 43.6 90.4 550.0 16.4 5.9 7.0
Operating Budget 39.7 84.5 0.0 43.6 90.4 550.0 16.4 5.9 7.0
24 S ocia l T ra nsfe rs 347.1 5,397.6 1,083.6 857.8 8,382.8 15,784.0 53.1 2,985.2 55.3
Operating Budget 347.1 5,397.6 1,083.6 857.8 8,382.8 15,784.0 53.1 2,985.2 55.3
25 Gross Acquisition of N onfina ncia l Asse ts 4,084.7 21,781.4 5,967.8 9,375.2 35,441.1 73,029.4 48.5 13,659.7 62.7
Operating Budget 300.6 1,111.6 787.3 1,641.4 3,815.5 8,039.4 47.5 2,703.9 243.2
25* N e t Acquisition of N onfina ncia l Asse ts 4,081.0 21,739.6 5,958.9 9,370.1 35,264.4 13,524.8 62.2
Operating Budget 296.9 1,069.8 778.4 1,636.3 3,638.8 2,568.9 240.1
Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 13,620.1 108,148.2 15,057.3 26,184.4 153,799.8 45,651.6 42.2

Operating Budget 11,464.5 96,466.7 13,311.3 20,966.4 132,099.2 35,632.5 36.9
* 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 Qa w - 9 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Qa w - 9 Actua l Agr - 8 Qa w - 9 Qa w - 9 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 11,765.1 97,536.5 14,098.6 22,607.7 135,738.0 157,081.6 86.4 38,201.5 39.2
2* T OT AL N E T E XP E N D IT U R E S 11,761.4 96,466.7 14,089.7 22,602.7 132,099.2 35,632.5 36.9
21 Compe nsa tion of E mploye e s 8,870.5 76,574.2 9,820.2 13,468.8 98,427.9 103,596.9 95.0 21,853.6 28.5
of which ope ra ting budge t 8,870.5 76,574.2 9,820.2 13,468.8 98,427.9 21,853.6 28.5
211-3 Wages and Salaries 8,825.4 75,980.1 9,740.5 13,372.1 97,687.6 21,707.5 28.6
214-5 Social Benefits 45.1 594.2 79.7 96.8 740.3 146.1 24.6
219 Return of Salaries -16.7 -179.4 -22.8 -88.0 -292.9 -113.5 63.2
22 U se of Goods a nd S e rvice s 2,207.1 14,410.4 2,407.5 6,596.1 25,198.1 36,209.4 69.6 10,787.8 74.9
of which ope ra ting budge t 2,207.1 14,410.4 2,407.5 6,596.1 25,198.1 10,787.8 74.9
221 Travel 113.3 975.5 100.4 144.2 1,159.1 183.6 18.8
222 Communications 70.0 431.4 0.0 0.0 0.0 -431.4 -100.0
223 Contracted Services 25.9 180.5 44.2 81.4 481.8 301.2 166.9
224 Repairs and Maintenance 249.9 1,902.6 197.5 351.4 1,131.6 -771.0 -40.5
225 Utilities 188.5 1,623.3 1,086.3 1,784.3 6,978.2 5354.9 329.9
226 Fuel 175.1 1,535.2 305.4 1,162.0 4,639.2 3,104.1 202.2
227-9 Other Use of Goods and Services 1,384.4 7,761.9 673.6 3,072.6 10,808.3 3046.4 39.2
23 Inte re st 39.7 84.5 0.0 43.6 90.4 550.0 16.4 5.9 7.0
24 S ocia l T ra nsfe rs 347.1 5,397.6 1,083.6 857.8 8,382.8 15,784.0 53.1 2,985.2 55.3
242 Subsidies 0.0 0.0 0.0 0.0 1,000.0 1,000.0 N/A
243-6 Grants to Government Units & Other organisations 0.5 34.1 2.3 50.5 175.0 140.9 413.2
247 Social Security 311.0 5,114.3 1,079.1 741.3 6,805.6 1,691.3 33.1
248-9 Other Social Transfers 35.6 249.2 2.3 66.0 402.2 153.0 61.4
25 Gross Acquisition of N onfina ncia l Asse ts 300.6 1,111.6 787.3 1,641.4 3,815.5 8,039.4 47.5 2,703.9 243.2
of which ope ra ting budge t 300.6 1,111.6 787.3 1,641.4 3,815.5 2,703.9 243.2
25* N e t Acquisition of N onfina ncia l Asse ts 296.9 1,069.8 778.4 1,636.3 3,638.8 2,568.9 240.1
150 Sale of Land and Buildings -3.7 -41.8 -8.9 -5.0 -176.7 -134.9 323.0
251 Buildings and Structures 96.8 411.0 395.8 799.5 1,503.3 1,092.3 265.8
252 Machinery / Equipment (>50,000) 180.1 501.9 364.4 811.6 2,103.9 1,602.1 319.2
257 Valuables 0.5 0.9 0.2 0.1 11.9 11.0 1191.2
258 Land 2.7 127.3 24.5 30.3 186.7 59.4 46.6
259 Capital Advance Payments 20.6 70.5 2.5 -0.1 9.6 -60.9 -86.3
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) 11,464.5 96,466.7 13,311.3 20,966.4 132,099.2 35,632.5 36.9
* 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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 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 17,660.8 129,638.0 21,016.3 35,511.1 189,037.4 264,682.5 264,682.5 71.4% 59,399.4 45.8
Operating Budget 11,759.9 97,456.6 14,094.9 22,590.4 135,860.5 157,081.6 157,081.6 86.5% 38,403.9 39.4
Development Budget 5,900.9 32,181.4 6,921.3 12,920.6 53,176.9 107,600.9 107,600.9 49.4% 20,995.5 65.2
S e curity 6,641.1 55,508.9 8,265.5 13,924.7 82,259.1 101,231.3 101,542.3 81.0% 26,750.2 48.2
Development Budget 46.4 137.9 36.9 222.9 566.0 1,029.4 1,029.4 55.0% 428.1 310.4
T ota l Gove rna nce , R ule of La w a nd

H uma n R ights 1,067.1 8,983.9 1,145.0 1,850.6 10,062.5 11,250.4 12,757.6 78.9% 1,078.6 12.0
Operating Budget 908.3 7,971.2 927.4 1,485.5 8,777.1 7,814.9 9,322.1 94.2% 806.0 10.1
Development Budget 158.8 1,012.7 217.7 365.1 1,285.4 3,435.5 3,435.5 37.4% 272.6 26.9
T ota l Infra structure a nd N a tura l

R e source s 3,589.5 14,785.6 2,813.0 5,252.8 26,268.3 49,429.6 49,743.4 52.8% 11,482.7 77.7
Operating Budget 351.3 2,912.5 331.3 605.8 3,125.8 2,986.5 3,300.3 94.7% 213.3 7.3
T ota l E duca tion 2,599.4 20,525.7 3,341.9 5,368.1 27,707.4 35,097.9 36,090.0 76.8% 7,181.7 35.0
Development Budget 509.2 3,084.8 593.8 1,458.7 4,354.1 12,391.3 12,391.3 35.1% 1,269.3 41.1
T ota l H e a lth 556.3 4,446.4 775.4 1,672.3 6,383.0 10,571.0 10,488.8 60.9% 1,936.5 43.6
Development Budget 377.3 3,028.6 578.9 1,294.2 4,582.6 8,490.5 8,490.5 54.0% 1,554.0 51.3
T ota l Agriculture a nd R ura l

D e ve lopme nt 1,335.2 12,012.2 2,850.3 3,991.0 17,239.5 29,002.5 29,115.9 59.2% 5,227.3 43.5
T ota l S ocia l P rote ction 586.4 6,571.9 1,396.8 1,043.4 8,787.8 2,799.9 9,485.7 92.6% 2,215.9 33.7
Operating Budget 485.8 6,193.4 1,281.0 943.9 8,104.3 1,581.3 8,267.0 98.0% 1,910.9 30.9
Development Budget 100.7 378.5 115.9 99.5 683.5 1,218.6 1,218.6 56.1% 305.1 80.6
T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 1,285.7 6,803.4 428.3 2,408.2 10,329.8 6,859.2 12,774.1 80.9% 3,526.4 51.8
Operating Budget 960.3 4,887.1 256.0 1,286.6 7,578.4 1,979.6 7,894.4 96.0% 2,691.3 55.1
Development Budget 325.4 1,916.3 172.3 1,121.5 2,751.5 4,879.7 4,879.7 56.4% 835.1 43.6
T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 18,440.6 277.0 N/A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,106.7 277.0 0.0% 0.0 N/A
* 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.
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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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 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 2,216.9 23,359.8 3,760.4 6,764.1 36,346.4 41,835.8 41,789.2 87.0 12,986.6 55.6
Operating Budget 2,216.9 23,314.7 3,744.5 6,710.3 36,215.8 41,443.8 41,397.2 87.5 12,901.1 55.3
Development Budget 0.0 45.1 15.9 53.8 130.6 392.0 392.0 33.3 85.4 189.3
22 Ministry of D e fe nce 3,760.8 26,314.4 3,987.8 6,645.5 37,508.0 51,243.3 51,027.1 73.5 11,193.6 42.5
23 Ministry of Fore ign Affa irs 241.5 1,671.8 425.8 308.4 2,456.2 2,352.1 2,654.3 92.5 784.3 46.9
Operating Budget 216.3 1,645.0 425.8 176.6 2,097.6 1,903.7 2,205.9 95.1 452.6 27.5
15 Pre side ntia l Prote ctive Se rvice 112.7 760.8 72.2 87.6 812.3 733.9 913.3 88.9 51.6 6.8
Operating Budget 94.2 708.2 72.2 84.7 804.8 641.4 820.8 98.1 96.6 13.6
Development Budget 18.6 52.6 0.0 2.9 7.5 92.5 92.5 8.2 -45.0 -85.6
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 309.2 3,402.1 19.3 119.1 5,136.2 5,066.2 5,158.4 99.6 1,734.1 51.0
Operating Budget 309.2 3,395.9 0.0 100.0 5,089.3 4,997.2 5,089.3 100.0 1,693.4 49.9
T ota l Se curity 6641.1 55508.9 8265.5 13924.7 82259.1 101231.3 101542.3 81.0 26750.2 48.2
10 Pre side nts Office 167.1 1,150.8 148.1 300.5 1,540.0 1,729.3 1,931.2 79.7 389.2 33.8
11 N a tiona l Asse mbly Me sha nro Jirga 53.7 328.7 37.8 48.8 385.2 445.8 470.9 81.8 56.5 17.2
12 N a tiona l Asse mbly W ole si Jirga 124.3 747.5 89.8 123.7 917.3 903.2 933.8 98.2 169.8 22.7
14 Supre me Court 130.2 1,003.7 141.5 141.2 1,117.9 1,119.7 1,211.8 92.2 114.2 11.4
Operating Budget 77.3 896.3 112.3 121.9 1,034.7 965.9 1,058.0 97.8 138.4 15.4
50 Ministry of Justice 138.9 1,528.1 48.7 90.8 465.8 727.9 745.8 62.5 -1,062.2 -69.5
Operating Budget 117.4 1,407.6 44.6 73.9 412.2 420.4 438.3 94.0 -995.4 -70.7
13 Administra tive Affa irs 72.7 1,091.4 84.8 255.3 1,399.5 632.7 1,525.2 91.8 308.1 28.2
Operating Budget 59.8 1,062.9 70.7 202.9 1,312.4 484.2 1,376.7 95.3 249.5 23.5
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 8.2 63.1 7.0 54.2 121.3 63.2 126.8 95.7 58.3 92.4
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 48.7 456.0 195.5 122.9 610.6 710.2 713.3 85.6 154.7 33.9
51 Attorne y Ge ne ra l 61.0 537.1 84.0 124.5 734.5 829.7 848.4 86.6 197.4 36.8
72 Ele ction Commission 10.4 61.9 8.4 20.1 82.6 100.9 102.3 80.7 20.7 33.4
Development Budget 0.0 0.0 0.0 1.4 1.4 14.8 14.8 9.3 1.4 N/A
62 IAR CSC 57.6 497.0 47.8 80.4 459.3 811.3 839.2 54.7 -37.7 -7.6
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 55.5 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 55.5 0.0 0.0 N/A
67 T he H igh office of Ove rsight a nd Anti Corruption 8.4 69.9 38.8 38.4 144.7 132.8 151.8 95.3 74.9 107.2
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 185.3 1,442.1 212.8 449.8 2,083.8 2,939.8 3,051.7 68.3 641.7 44.5
Development Budget 15.8 221.0 71.7 39.9 424.6 1,229.8 1,229.8 34.5 203.6 92.1
74 Le ga l T ra ining Ce nte r 0.6 6.9 0.0 0.0 0.0 50.0 50.0 0.0 -6.9 -100.0
Operating Budget 0.6 6.9 0.0 0.0 0.0 0.0 0.0 N/A -6.9 -100.0
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 1067.1 8983.9 1145.0 1850.6 10062.5 11,250.4 12,757.6 78.9 1078.6 12.0
Operating Budget 908.3 7971.2 927.4 1485.5 8777.1 7,814.9 9,322.1 94.2 806.0 10.1
(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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 Origna l Curre nt % 1390 Y T D
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
42 Ministry of P ublic W orks 1,460.3 6,325.1 1,052.2 1,733.5 14,019.4 23,572.9 23,607.4 59.4 7,694.3 121.6
Operating Budget 156.9 1,394.6 129.8 231.8 1,207.6 1,244.1 1,278.5 94.5 -186.9 -13.4
Development Budget 1,303.4 4,930.5 922.5 1,501.7 12,811.8 22,328.9 22,328.9 57.4 7,881.2 159.8
45 Ministry of T ra nsport a nd Avia tion 158.5 868.1 101.9 259.0 1,252.8 1,992.0 2,134.2 58.7 384.7 44.3
34 Ministry of Communica tion 1,004.5 1,360.0 54.9 76.2 1,225.8 2,321.8 2,325.7 52.7 -134.2 -9.9
Development Budget 969.4 1,051.2 11.9 22.8 866.3 1,953.2 1,953.2 44.4 -184.9 -17.6
41 Ministry of E ne rgy a nd W a te r 416.8 4,125.9 509.8 2,121.1 5,017.8 10,931.3 10,985.0 45.7 891.9 21.6
Development Budget 391.5 3,882.2 472.2 2,059.8 4,686.2 10,627.7 10,627.7 44.1 804.0 20.7
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 759.9 759.9 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
83 D a Brishna S hirka t 4.4 50.8 717.1 186.2 1,293.5 2,976.6 2,976.6 43.5 1,242.7 2446.9
Development Budget 4.4 50.8 717.1 186.2 1,293.5 2,976.6 2,976.6 43.5 1,242.7 2446.9
49 Ministry of U rba n D e ve lopme nt 103.5 577.0 53.6 93.5 931.7 1,347.8 1,372.6 67.9 354.6 61.5
Operating Budget 25.8 151.9 16.5 35.0 147.4 136.5 161.3 91.3 -4.5 -3.0
84 Inde pe nde nt Boa rd of ne w Ka bul 5.3 89.4 27.8 36.9 151.1 325.7 325.7 46.4 61.7 69.1
32 Ministry of Mine s a nd Industrie s 140.9 704.8 170.5 443.2 1,657.2 3,545.4 3,573.4 46.4 952.4 135.1
Development Budget 106.1 452.8 133.9 394.2 1,323.7 3,216.9 3,216.9 41.1 870.9 192.3
65 Ge ode sy a nd Ca rtogra phy Office 9.2 88.2 12.5 83.6 169.0 283.1 285.2 59.3 80.7 91.5
60 D ire ctora te of E nvironme nt 24.3 108.3 19.7 25.1 155.9 185.0 207.0 75.3 47.5 43.9
75 Afgha nista n H igh Atomic E ne rgy Commission 2.7 15.5 1.9 10.4 25.7 28.1 30.7 83.8 10.1 65.3
77 P rovincia l Muncipa litie s 258.9 0.0 91.0 184.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 -0.2 0.0 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 472.5 0.0 0.0 368.5 1,160.0 1,160.0 31.8 -103.9 -22.0
Operating Budget 0.0 0.0 0.0 0.0 -0.2 0.0 0.0 N/A -0.2 N/A
Development Budget 0.0 472.5 0.0 0.0 368.7 1,160.0 1,160.0 31.8 -103.7 -22.0
T ota l Infra structure a nd N a tura l R e source s 3589.5 14785.6 2813.0 5252.8 26268.3 49,429.6 49,743.4 52.8 11482.7 77.7
27 Ministry of E duca tion 2,226.8 17,790.6 2,828.5 4,006.0 23,145.3 28,191.3 28,923.2 80.0 5,354.7 30.1
Development Budget 416.5 2,501.2 497.3 693.3 2,901.0 8,562.6 8,562.6 33.9 399.9 16.0
28 Ministry of H ighe r E duca tion 239.8 1,859.0 380.6 1,096.5 3,356.9 5,031.7 5,202.2 64.5 1,497.9 80.6
Development Budget 52.5 384.8 71.9 658.9 1,143.5 2,845.8 2,845.8 40.2 758.7 197.2
36 Ministry of Informa tion a nd Culture 58.9 467.9 98.1 184.9 731.0 1,122.6 1,179.2 62.0 263.1 56.2
61 S cie nce Aca de my 17.0 122.2 12.1 24.6 139.3 163.2 178.7 77.9 17.1 14.0
63 N a tiona l Olympic Committe e 56.9 286.0 22.5 56.1 334.9 589.1 606.8 55.2 48.9 17.1
T ota l E duca tion 2599.4 20525.7 3341.9 5368.1 27707.4 35,097.9 36,090.0 76.8 7181.7 35.0
39 Ministry of Agriculture 544.5 2,683.0 425.5 1,064.2 4,058.4 6,708.8 6,789.4 59.8 1,375.4 51.3
Development Budget 407.8 1,835.0 345.8 855.1 3,134.0 5,802.0 5,802.0 54.0 1,298.9 70.8
48 Ministry of Counte r N a rcotics 21.1 119.7 90.3 159.0 502.9 848.7 860.7 58.4 383.1 320.0
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 769.6 9,209.4 2,334.5 2,767.8 12,678.2 21,445.0 21,465.7 59.1 3,468.8 37.7
Development Budget 727.6 8,871.1 2,295.5 2,717.1 12,280.3 21,051.6 21,051.6 58.3 3,409.3 38.4
T ota l Agriculture a nd R ura l D e ve lopme nt 1335.2 12012.2 2850.3 3991.0 17239.5 29,002.5 29,115.9 59.2 5227.3 43.5
- 10 -
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
Qa w - 9 Qa w - 9 Agr - 8 Qa w - 9 Qa w - 9 Origna l Curre nt % 1390 Y T D
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
37 Ministry of P ublic H e a lth 556.3 4,446.4 775.4 1,672.3 6,383.0 10,571.0 10,488.8 60.9 1,936.5 43.6
Development Budget 377.3 3,028.6 578.9 1,294.2 4,582.6 8,490.5 8,490.5 54.0 1,554.0 51.3
T ota l H e a lth 556.3 4446.4 775.4 1672.3 6383.0 10,571.0 10,488.8 60.9 1936.5 43.6
46 Ministry of Frontie rs a nd T riba l Affa irs 37.9 319.3 59.0 57.2 338.4 390.0 395.4 85.6 19.0 6.0
Operating Budget 35.3 283.3 39.0 31.4 282.4 294.4 299.9 94.2 -0.9 -0.3
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 472.7 5,850.5 1,261.8 896.4 7,921.8 1,773.4 8,425.8 94.0 2,071.3 35.4
Operating Budget 413.0 5,615.8 1,198.2 848.2 7,473.3 924.9 7,577.2 98.6 1,857.5 33.1
29 Ministry of R e fuge e s a nd R e pa tria te s 32.3 176.8 32.5 38.0 224.9 251.5 274.9 81.8 48.1 27.2
38 Ministry of W ome n Affa irs 34.0 149.1 27.6 29.4 193.3 222.3 226.4 85.4 44.2 29.7
68 Office of D isa ste r P re pa re dne ss 6.4 45.2 12.4 15.7 74.3 99.9 99.9 74.4 29.1 64.5
76 D ire ctora te of Kochis 3.1 30.9 3.6 6.8 35.1 62.8 63.3 55.4 4.1 13.3
T ota l S ocia l P rote ction 586.4 6571.9 1396.8 1043.4 8787.8 2,799.9 9,485.7 92.6 2215.9 33.7
Development Budget 100.7 378.5 115.9 99.5 683.5 1,218.6 1,218.6 305.1 80.6
20 Ministry of Fina nce 1,172.3 5,995.2 273.4 2,100.4 8,013.6 4,776.0 9,521.5 84.2 2,018.4 33.7
Operating Budget 902.4 4,526.5 164.4 1,206.5 5,937.0 1,339.1 6,084.7 97.6 1,410.5 31.2
Development Budget 269.9 1,468.7 109.0 893.9 2,076.6 3,436.8 3,436.8 60.4 607.9 41.4
25 Ministry of Comme rce 26.6 209.9 59.3 99.1 1,438.6 520.5 1,675.6 85.9 1,228.7 585.3
Operating Budget 20.4 163.5 35.5 29.0 1,282.7 244.9 1,399.9 91.6 1,119.2 684.4
35 Ministry of E conomy 27.7 242.8 49.7 71.6 443.3 632.4 640.1 69.3 200.5 82.5
66 Control a nd Audit Office 38.6 174.5 17.9 13.4 145.6 406.1 406.2 35.8 -28.9 -16.6
73 Ce ntra l S ta tistics Office 16.2 111.8 25.2 27.4 148.7 246.0 247.7 60.0 36.8 32.9
58 Afgha nista n N a tiona l S ta nda rd Authority 4.3 69.1 2.7 96.3 140.0 278.2 282.8 49.5 70.9 102.6
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 1285.7 6803.4 428.3 2408.2 10329.8 6,859.2 12,774.1 80.9 3526.4 51.8
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
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 225.7 227.0 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 50.0 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
99 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 18,164.9 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,831.0 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 18,164.9 277.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 -
Development Budget 0.0 0.0 0.0 0.0 0.0 2,106.7 277.0
25 T OT AL GR OS S E XP E N D IT U R E S 17,660.8 129,638.0 21,016.3 35,511.1 189,037.4 264,682.5 264,682.5 71.4 59,399.4 45.8
Development Budget 5,900.9 32,181.4 6,921.3 12,920.6 53,176.9 107,600.9 107,600.9 49.4 20,995.5 65.2
- 11 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Monthly YT D Monthly Monthly YT D
2 T OT AL N E T E XP E N D IT U R E 17,701.2 129,887.8 21,016.2 35,554.5 189,064.1 59,176.3 45.6
150 Sale of Land and Buildings 3.7 41.8 8.9 5.0 176.7 134.9 323.0
2+150 T OT AL GR OS S E XP E N D IT U R E 17,704.9 129,929.6 21,025.1 35,559.6 189,240.8 59,311.3 45.6

R E CU R R E N T E XP E N D IT U R E 13,620.1 108,148.2 15,057.3 26,184.4 153,799.8 45,651.6 42.2
CAP IT AL E XP E N D IT U R E 4,084.7 21,781.4 5,967.8 9,375.2 35,441.1 13,659.7 62.7
701 Ge ne ra l P ublic S e rvice s 2,030.8 13,577.6 2,106.8 4,035.8 19,322.3 5,744.7 42.3
Recurrent Expenditure 1,883.5 12,587.2 1,207.7 3,022.3 15,895.3 3,308.2 26.3
Capital Expenditure 147.3 990.4 899.0 1,013.5 3,427.0 2,436.6 246.0
702 D e fe nce 4,196.8 30,580.5 4,100.3 6,927.4 43,682.5 13,102.0 42.8
Capital Expenditure 27.9 288.2 344.6 442.8 1,251.2 963.0 334.2
703 P ublic Orde r a nd S a fe ty 2,549.5 26,406.7 4,084.8 7,213.7 38,926.8 12,520.1 47.4
Capital Expenditure 218.7 546.1 459.2 931.0 1,986.8 1,440.8 263.8
704 E conomic Affa irs 5,085.8 27,512.3 5,276.7 9,216.9 44,040.1 16,527.8 60.1
Capital Expenditure 3,400.3 17,928.8 4,040.5 5,952.2 25,882.7 7953.9 44.4
705 E nvironme nta l P rote ction 24.4 115.8 19.7 25.2 162.5 46.7 40.3
Recurrent Expenditure 13.3 91.0 15.4 21.5 132.2 41.2 45.2
Capital Expenditure 11.2 24.8 4.4 3.8 30.3 5.5 22.4
706 H ousing a nd Communa l Amme nitie s 110.3 603.7 58.1 96.0 945.8 342.2 56.7
Recurrent Expenditure 34.5 259.0 39.7 62.5 343.8 84.8 32.8
707 H e a lth 572.2 4,529.1 780.0 1,683.8 6,441.3 1,912.2 42.2
Recurrent Expenditure 545.1 4,368.4 738.0 1,567.2 6,143.0 1,774.7 40.6
708 R e cre a tion, Culture a nd R e ligion 165.0 1,213.4 317.2 364.7 1,681.0 467.5 38.5
Recurrent Expenditure 132.0 982.6 258.3 215.9 1,265.6 283.0 28.8
709 E duca tion 2,552.2 20,104.8 3,248.1 5,153.6 26,827.5 6,722.6 33.4
Capital Expenditure 112.9 1,165.7 73.4 695.7 1,370.0 204.3 17.5
710 S ocia l P rote ction 417.8 5,285.7 1,033.5 842.4 7,211.1 1,925.4 36.4
Recurrent Expenditure 387.3 5,184.5 1,006.0 805.1 7,033.7 1,849.2 35.7
- 12 -
Table 9. Transactions in Nonfinancial Assets in the I ntegrated Core Budget
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 4,081.0 21,739.6 5,958.9 9,370.1 35,264.4 13,524.8 62.2
Land and Buildings 2,114.9 10,115.5 2,492.0 5,611.1 20,520.2 10,404.7 102.9
251/8 Purchase of Land and Buildings 2,118.6 10,157.3 2,500.9 5,616.2 20,696.9 10,539.6 103.8
251 Buildings and Structures 2,115.9 10,013.3 2,476.4 5,585.9 20,378.3 10,365.1 103.5
258 Land 2.7 144.0 24.5 30.2 318.6 174.5 121.2
150 Sale of Land and Buildings -3.7 -41.8 -8.9 -5.0 -176.7 -134.9 323.0
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) 1,237.9 3,311.5 1,396.1 1,972.8 5,991.8 2,680.3 80.9
257 Valuables 0.5 0.5 0.2 0.1 13.1 12.6 2776.7
259 Capital Advance Payments 727.8 8,308.6 2,070.6 1,786.2 8,739.3 430.7 5.2
Table 10. Transactions in Financial Assets and Liabilities in the I ntegrated Core Budget
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 6,918.4 -3,742.2 -9,519.6 5,250.0 -16,413.4 -12,671.2 338.6
3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 5,025.2 -9,846.1 -10,871.8 2,659.9 -16,391.3 -6,545.2 66.5
D ome stic 5,025.2 -9,846.1 -10,871.8 2,659.9 -16,391.3 -6,545.2 66.5
Currency and Deposits 6,441.5 -3,691.1 -8,756.9 -5,808.5 -17,605.0 -13,913.9 377.0
311 Treasury Single Account 9,014.8 -4,778.2 -9,896.0 -6,697.6 -18,695.3 -13,917.2 291.3
313 Donor Accounts -1,607.1 2,375.8 1,139.0 887.8 3,669.2 1,293.4 54.4
314/90 Other Deposit Accounts -966.2 -1,288.8 0.1 1.3 -2,578.9 -1,290.2 100.1
317 Loans 0.6 20.4 0.4 0.5 18.1 -2.3 -11.3
319 Other Accounts Receivable 248.1 768.4 5.2 5,978.8 3,683.9 2,915.5 379.4
Other Assets -1,665.1 -6,943.7 -2,120.5 2,489.1 -2,488.2 4,455.5 -64.2
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 1,893.2 6,103.9 1,352.1 2,590.1 -22.1 -6,126.0 -100.4
D ome stic 1,186.5 4,264.1 1,147.9 2,100.3 -2,798.4 -7,062.5 -165.6
411 Accounts Payable 103.7 83.9 80.9 251.3 265.7 181.8 216.7
413 Pension Liabilities -14.6 5.3 0.2 103.5 104.4 99.1 1870.2
423 Other Payables 966.2 1,984.0 789.4 0.0 2,423.1 439.0 22.1
451 Other Liabilities 131.2 2,190.9 277.4 1,745.5 -5,591.6 -7,782.4 -355.2
Fore ign 706.7 1,839.8 204.2 489.8 2,776.3 936.5 50.9
431 Foreign Currency -1.9 -71.6 -17.1 -11.4 -43.9 27.7 -38.7
181-2 Loans 708.6 1,911.4 221.4 501.3 2,820.2 908.8 47.5
Table 11. Alternative Measures of Deficit/Surplus and Financing in the I ntegrated Core Budget
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 10,782.8 133,628.3 30,535.9 30,304.5 205,458.5 71,830.2 53.8
2-25 Expenditures (Recurrent) 13,620.1 108,148.2 15,057.3 26,184.4 153,799.8 45,651.6 42.2
23 Interest 39.7 84.5 0.0 43.6 90.4 5.9 7.0
N e t Ba la nce (1-2-25) -2,837.3 25,480.1 15,478.6 4,120.1 51,658.8 26,178.7 102.7

P rima ry Ba la nce (1-2-25+23) -2,797.6 25,564.6 15,478.6 4,163.8 51,749.2 26,184.6 102.4
T R AN S ACT ION S IN N ON FIN AN CIAL AS S E T S
25 Net Acquisition of Nonfinancial Assets 4,081.0 21,739.6 5,958.9 9,370.1 35,264.4 13,524.8 62.2
N e t Le nding-Borrowing (1-2) -6,918.4 3,740.5 9,519.6 -5,250.0 16,394.4 12,653.9 338.3
Fina ncing (3+4+5) 6,918.4 -3,740.5 -9,519.6 5,250.0 -16,394.4 -12,653.9 338.3
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 5,025.2 -9,846.1 -10,871.8 2,659.9 -16,391.3 -6,545.2 66.5
4 Net Acquisition of Financial Liabilities 1,893.2 6,103.9 1,352.1 2,590.1 -22.1 -6,126.0 -100.4
5 R E T AIN E D E AR N IN GS 0.0 1.6 0.0 0.0 18.9 17.3
D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0
- 13 -
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.
- 14 -
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)
- 15 -
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
- 16 -

1391-Monthly Fiscal Bulletin 9

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1391-Monthly Fiscal Bulletin 9

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Monthly Fiscal Bulletin, Month 9, 1391

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

140.0 Total preliminary YTD development

10 Largest Operating Budgets YTD expenditure (Afs million)

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

AFMIS data extract 22 January 2013

10 Largest Development Budgets YTD expenditure (Afs million)

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

AFMIS data extract 22 January 2013

Table 2. I ntergrated Core Budget Revenues

GR AN T S 3,179.1 62,188.8 23,135.6 18,485.6 124,672.3 62,483.5 50.1

T OT AL OP E R AT IN G BU D GE T R E V E N U E 7,704.8 114,869.5 25,937.4 22,576.9 174,474.7 59,605.3 34.2

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 13,620.1 108,148.2 15,057.3 26,184.4 153,799.8 45,651.6 42.2

Table 5. Core Budget Operating Expenditures

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) 11,464.5 96,466.7 13,311.3 20,966.4 132,099.2 35,632.5 36.9

Source: FPD using AFMIS data downloaded on the 22 January 2013

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

T ota l Infra structure a nd N a tura l

T ota l Agriculture a nd R ura l

T ota l E conomic Gove rna nce a nd

2+150 T OT AL GR OS S E XP E N D IT U R E 17,704.9 129,929.6 21,025.1 35,559.6 189,240.8 59,311.3 45.6

N e t Ba la nce (1-2-25) -2,837.3 25,480.1 15,478.6 4,120.1 51,658.8 26,178.7 102.7

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

N e t Le nding-Borrowing (1-2) -6,918.4 3,740.5 9,519.6 -5,250.0 16,394.4 12,653.9 338.3

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

5 R E T AIN E D E AR N IN GS 0.0 1.6 0.0 0.0 18.9 17.3

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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