1394

2% Year To Date Spending

3%
7%
Domestic Revenue Raised YTD

8% Security
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 70.8 bn
4% 47%
Education
Health Change on Last Year

14% Agriculture and Rural Development

Social Protection 13.2%
Economic Governance and Private Sector Development
Unclassified
10%
5%
Inner Chart is 1393

450000
Overall Revenue Performance to Target Month 8 Report
400000 Revenue 1394
350000 120000
300000 Revenue 1393
100000
250000
Target 1394 80000
200000 1393 YTD 1394 YTD

150000 60000

100000 40000 Expediture Performance YTD

50000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 21st September 2015 Fiscal Policy Directorate

 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

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

Overall Revenue Performance to Target Tax Revenue Performance to Target

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

50000 10000 Not including customs revenue

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

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

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

Afs Millions
Afs Millions
25000
35000

30000 20000

25000
15000
20000

15000 10000

10000 5000
5000
Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

40000 500000
35000 450000
400000
30000
350000
25000
300000
20000 250000
15000 200000
150000
10000
100000
5000 50000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

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

Expenditure on Operations Expenditure on Development

350000 160000

300000 140000
120000
250000
100000
200000
80000
150000
60000
100000 40000
50000 20000

0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

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

180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
59.9% 30.3% 51.2% 83.1% 27.2%
100000

80000

60000

40000

20000

0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets
Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Presidents Office 99.9% 1 Office of Disaster Preparedness 88.5%
2 Ministry of Martyrs, Disabled and Social Affairs 87.1% 2 National Assembly Meshanro Jirga 79.0%
3 Ministry of Finance 76.7% 3 Ministry of State and Parliamentart Affairs 76.5%
4 Office of Disaster Preparedness 74.7% 4 Ministry of Interior 69.9%
5 General Directorate of National Security 74.6% 5 Ministry of Commerce 62.0%
6 The High office of Oversight and Anti Corruption 73.0% 6 Ministry of Haj and Religious Affairs 60.8%
7 National Assembly Wolesi Jirga 71.1% 7 Ministry of Rural Rehabilitation and Development 60.0%
8 Ministry of Commerce 71.0% 8 General Directorate of National Security 58.0%
9 Ministry of Foreign Affairs 70.8% 9 Geodesy and Cartography Office 56.8%
10 Presidential Protective Service 68.9% 10 Ministry of Women Affairs 48.6%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 49.3% 1 Ministry of Rural Rehabilitation and Development 60.0%
2 Ministry of Defence 30.9% 2 Ministry of Public Works 24.7%
3 Ministry of Education 58.6% 3 Ministry of Public Health 32.4%
4 Ministry of Martyrs, Disabled and Social Affairs 87.1% 4 Da Brishna Shirkat 29.4%
5 General Directorate of National Security 74.6% 5 Ministry of Education 22.2%
6 Ministry of Higher Education 59.0% 6 Ministry of Agriculture 32.6%
7 Ministry of Finance 76.7% 7 Ministry of Energy and Water 26.3%
8 Ministry of Foreign Affairs 70.8% 8 Ministry of Finance 25.0%
9 Supreme Court 68.0% 9 Ministry of Higher Education 38.2%
10 Ministry of Public Works 55.9% 10 Municipalities
Expected Execution 66.7% Expected Execution 66.7%
Table 1. Sources and Uses of Funds Table
Sources and Uses of Funds Table 1393 1394 Growth Overview:
In millions of Afs Month 8 YTD Month 8 Budget Month 8 YTD Month 8 Month YTD
This sheet overviews the whole financial
Revenue 160201 14608 426837 182953 16777 14.8% 14.2% operations of the Government, and how
Tax Revenue 48783 4576 98996 53749 6682 46.0% 10.2% they were paid for.
Fixed Taxes 7108 703 13383 6502 858 22.1% -8.5%
Notes:
Taxes on Income and Profits 11305 1089 21545 13146 1934 77.7% 16.3%
Taxes on Property 540 50 902 558 52 3.1% 3.5% - On year to data, there have been falls in
Taxes on Goods and Services 10289 764 26374 11520 945 23.8% 12.0% collection on fixed taxes and other taxes
Taxes on International Trade 15971 1665 30819 19408 2639 58.5% 21.5% as a result of reduced business activity in
Other Taxes 3571 306 5975 2615 254 -16.9% -26.8% the latter part of last year.
Grants 97679 8674 302914 112156 7543 -13.0% 14.8%
Foreign Governments 97679 8674 112156 7543 -13.0% 14.8% - Sales taxes have slightly increased,
International Organisation 0 0 0 0 - - reflecting an improvement in retail
activity from the low base last year.
Other Revenue 10964 1026 19756 14355 2252 119.4% 30.9%
- Taxes on International Trade has
Property Income 1053 64 1781 1385 92 44.6% 31.6% increased as imports tend to recovere
Sales of Goods and Services 2178 238 3689 2159 295 23.7% -0.9% from last year fall.
Fines & Penalties 6881 711 12519 8462 1641 130.7% 23.0% - The balance is negative in month 8,
Extractive Industry - Royalties & Fees 637 38 1238 512 41 5.7% -19.5% reflecting more spending than revenue
Others 215 -26 530 1837 183 -810.9% 752.8% collection.
Social Contributions 2776 332 5171 2692 299 -9.8% -3.0% Glossary:

Expenditure 155026 18028 313577 155544 21422 18.8% 0.3% YTD: Year to Date, the total collection
since the start of the year, up to the
Compensation of Employees 96487 11831 160782 96361 12556 6.1% -0.1%
current point.
Uses of Goods and Services 44690 4636 152019 46047 6561 41.5% 3.0%
Consumption of Fixed Capital 0 0 0 0 0 - - Net Operating Balance: revenues minus
Interest 274 78 776 398 21 -73.2% 45.2% non-capital expenditures (noted in this
Subsidies 450 0 0 597 0 - 32.6% table as just expenditures)
Grants 341 28 0 119 11 -62.5% -65.1%
Social Benefits 12784 1454 0 12022 2274 56.4% -6.0% Net Lending/Borrowing: the net
Other Expense 0 0 0 0 0 - - operating balance, minus net acquisition
of non-financial assets
Net Operating Balance 5175 -3420 113260 27409 -4645 35.8% 429.6%

Net Acquistion of Non-Financial Assets 27190 1975 98242 26745 4031 104.0% -1.6%
Fixed Assets 26656 1844 26508 4022 118.1% -0.6%
Acquisition of Fixed Assets 26683 1846 26528 4023 117.9% -0.6%
Sale of Fixed Assets (-) -27 -2 -20 -1 -59.5% -27.0%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -100.0%
Non-Produced Assets 534 131 236 8 -93.7% -55.7%

Net Lending/Borrowing -22014 -5396 15018 665 -8676 60.8% -103.0%

Transactions in Financial Assets 22014 5396 -15018 -665 8676 60.8% -103.0%
Net Acquisition of Financial Assets 20763 7214 17 8149 13.0% -99.9%
Domestic 20763 7214 17 8149 13.0% -99.9%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 1251 -1819 -682 527 -129.0% -154.5%
Domestic 185 -1947 -788 573 -129.4% -524.9%
Foreign 1066 128 106 -46 -136.0% -90.1%

Discrepancy 0 0 0 0 0 - -153.9%
Table 2. Revenue Summary Table

Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 8 YTD Month 8 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 160201.2 182952.9 14608.1 16776.6 426836.8 38094.0 -56.0% 14.2% 14.8%
Domestic Revenues 62522.7 70797.0 5934.0 9233.3 123922.8 10326.9 -10.6% 13.2% 55.6% Notes:

Revenue for the month has:

Tax Revenues 48783.5 53749.3 4575.7 6682.1 98995.9 8249.7 -19.0% 10.2% 46.0%
Fixed Taxes 7108.5 6502.4 702.5 857.6 13382.8 1115.2 -23.1% -8.5% 22.1% - Major growing line: administrative fees, followed by
Income Taxes 11305.2 13146.5 1088.6 1934.1 21544.6 1795.4 7.7% 16.3% 77.7% income taxes.
Property Taxes 539.7 558.4 50.3 51.9 901.5 75.1 -30.9% 3.5% 3.1% - Major falling line: royalities, other taxes and fixed taxes
Sales Taxes 10288.8 11519.9 763.8 945.3 26373.6 2197.8 -57.0% 12.0% 23.8% has fallen down. However ,classifying the large
Other Taxes 3570.6 2614.6 305.8 254.2 5974.7 497.9 -48.9% -26.8% -16.9% miscellanious revenue may change various revenue
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - categories's compositon.
Customs Duty, Import Taxes 15970.6 19407.5 1664.7 2639.1 30818.7 2568.2 2.8% 21.5% 58.5%
Glossary:
Non Tax Revenue 13739.2 17047.6 1358.3 2551.2 24926.9 2077.2 22.8% 24.1% 87.8% Domestic Revenues: the total revenues collected by the
Income from Capital Property 1052.7 1385.1 63.9 92.4 1781.1 148.4 -37.7% 31.6% 44.6% Government, without including donor support.
Sales of Goods and Services 2178.2 2158.8 238.2 294.6 3688.6 307.4 -4.2% -0.9% 23.7%
Administrative Fees 6382.5 7939.3 673.3 1580.3 11671.3 972.6 62.5% 24.4% 134.7% Y-O-Y: Year-on-Year, the growth in something on last year.
Royalties 258.6 114.7 11.6 5.8 466.7 38.9 -85.0% -55.7% -49.4%
Non Tax Fines and Penalties 498.0 522.9 38.2 61.2 847.3 70.6 -13.3% 5.0% 60.4% Grants: Funds received from donors. Often the money can
Extractive Industry 378.2 397.8 26.8 34.7 771.2 64.3 -46.1% 5.2% 29.4% only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
Miscellaneous Revenue 215.4 1836.9 -25.7 182.7 529.9 44.2 313.8% 752.8% -810.9%
Government
Social Contributions 2775.6 2692.3 332.1 299.4 5170.9 430.9 -30.5% -3.0% -9.8%

Grants 97678.6 112155.9 8674.1 7543.3 302914.0 27767.1 -0.7 14.8% -13.0%
Foreign Governments 97678.6 112155.9 8674.1 7543.3 14.8% -13.0%
Foreign Governments - Current 60958.1 83298.4 7090.7 4694.6 36.6% -33.8%
Foreign Governments - Capital 36720.4 28857.5 1583.4 2848.7 -21.4% 79.9%
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 3. Monthly Revenue Collection
Year: 1393 1393 1393 1393 1393 1393 1393 1393 1394 1394
Month: 1 2 3 4 5 6 7 8 1 2

Total Revenues 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 19400.7 14608.1 31940.7 10327.6
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 8836.9 5934.0 7921.7 7514.3

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6345.6 5608.7
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 725.5 792.9
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1189.3 1408.2
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 73.6 64.4
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 2048.9 875.6
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 189.3 156.1
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2468.3 2032.3 1913.2 1664.7 2119.1 2311.4

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1984.9 1358.3 1576.0 1905.7
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 96.6 115.2
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 523.1 187.9
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 701.2 945.4
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 49.1 21.5
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 110.6 38.2 29.4 104.1
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 16.3 119.3
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 73.9 -25.7 155.2 71.7
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 5.2 340.5

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 24019.0 2813.3
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 24019.0 2813.3
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 4918.0 7090.7 22183.0 571.3
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 5645.8 1583.4 1836.0 2242.1
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 4. Provincial Revenue Collection

1393 1394 1394 1393 1394 1394 YTD % % Growth Month Overview:
Month 8 YTD Month 7 Month 8 Target Target M-o-M Y-o-Y
Kabul 1601.1 1839.2 194.2 136.4 216.6 2663.3 69.1% 11.5% 58.8% This sheet shows the revenue collected by each of the 34
Kapisa 75.8 121.7 12.7 12.6 13.9 126.2 96.5% 9.4% 10.2% provinces, and the central Ministries.
Parwan 129.8 143.4 20.1 19.4 24.3 235.2 61.0% 20.8% 25.3%
Wardak 86.0 118.3 15.1 2.8 14.2 185.0 64.0% -5.9% 414.7%
Notes:
Logar 73.4 103.0 11.1 0.3 13.0 149.4 69.0% 17.6% 5071.9%
Nangarhar 7002.5 8378.6 877.7 761.8 1098.0 12561.6 66.7% 25.1% 44.1% - Typically those on the border will have higher collection
Laghman 78.8 119.5 19.4 3.9 13.9 155.4 76.9% -28.4% 252.8% given the customs revenue generated there.
Pangsher 41.7 74.2 6.7 5.5 7.1 80.9 91.8% 5.3% 27.6%
Baghlan 156.9 190.2 25.4 5.8 19.7 307.0 62.0% -22.5% 236.7% Glossary:
Bamyan 68.3 67.4 9.9 9.3 10.2 110.0 61.3% 3.3% 9.3%
Ghazni 172.5 253.0 31.8 23.6 26.9 310.2 81.5% -15.3% 14.2% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 88.8 311.4 8.4 17.1 29.9 169.5 183.7% 255.6% 74.8%
the country.
Paktiya 685.5 881.0 100.8 74.1 109.3 742.1 118.7% 8.5% 47.5%
Khost 384.3 451.3 44.4 19.8 63.0 1306.1 34.6% 42.0% 218.9% M-o-M: Month on Month - the change since the last month.
Kunar 103.6 137.8 16.9 14.6 16.5 368.4 37.4% -2.5% 13.4%
Nuristan 19.1 30.8 10.4 5.1 6.3 43.1 71.4% -39.5% 22.7% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 156.2 162.8 31.8 24.8 8.3 311.5 52.3% -73.8% -66.4% year.
Takhar 168.4 241.2 23.2 25.3 25.9 328.7 73.4% 11.5% 2.5%
Kunduz 509.3 421.3 26.7 56.0 63.6 1386.8 30.4% 138.5% 13.5%
Samangan 73.9 90.9 10.7 9.3 11.4 118.5 76.7% 6.5% 22.6%
Balkh 4483.1 4803.8 565.8 405.4 510.5 10291.3 46.7% -9.8% 25.9%
Saripul 66.8 79.9 15.9 15.9 9.5 95.0 84.1% -40.6% -40.5%
Ghor 61.7 79.5 11.1 6.1 10.8 153.6 51.7% -2.7% 76.5%
Dikondy 35.9 44.9 10.5 6.7 2.4 73.9 60.8% -77.5% -64.6%
Uruzgan 31.4 48.8 6.6 11.1 2.7 74.2 65.8% -58.5% -75.3%
Zabul 41.7 46.1 8.3 0.8 5.0 111.4 41.4% -39.9% 526.0%
Kandahar 1991.9 3064.3 331.4 198.5 346.8 3073.6 99.7% 4.6% 74.7%
Jawzjan 120.2 162.3 21.0 16.2 18.3 257.6 63.0% -12.7% 13.1%
Faryab 2181.8 1123.0 107.0 129.0 96.9 4663.7 24.1% -9.5% -24.9%
Helmand 345.9 352.3 78.0 52.4 13.4 666.9 52.8% -82.9% -74.5%
Badghis 64.0 62.6 7.6 2.9 12.7 93.7 66.8% 67.6% 340.0%
Herat 8448.3 10355.7 1251.6 1042.0 1433.7 20030.1 51.7% 14.6% 37.6%
Farah 1600.9 2531.6 325.6 101.5 348.0 2152.1 117.6% 6.9% 242.7%
Nimroz 4117.8 5124.4 604.5 483.7 816.1 5745.9 89.2% 35.0% 68.7%
Central Ministries 27255.4 28780.5 4252.4 2234.3 3814.8 54780.7 52.5% -10.3% 70.7%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 62522.7 70797.0 9094.5 5934.0 9233.3 123922.8 57.1% 1.5% 55.6%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 8 YTD Month 7 Month 8 Budget Budget
Total Gross Expenditure 182242.7 182308.1 29364.7 20006.2 25453.7 433447.7 42.1% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 6299.4 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 182215.6 182288.3 29363.3 20003.7 25452.7
Notes:
Compensation of Employees 96487.0 96361.2 15109.9 11831.4 12555.5 160781.7 59.9% - Expenditure on salaries has slightly increased YTD on last year, while on
of which operating budget 96487.04 96361.2 14198.25 11831.37 12555.52 160781.7 59.9% monthly basis, it has shortly fallen, reflecting an effort to bring controls over
Wages and Salaries 92784.1 92181.6 14323.2 11370.0 12010.7 expenditures in the new year.
Wages and Salaries in Cash 80429.7 80346.0 12429.1 9823.7 9841.0
Wages and Salaries in Kind 12352.7 11412.3 1764.6 1545.3 2112.3 - Likewise other elements of expenditure including: travel, contracted
Wages and Salary Advance 1.7 423.3 129.5 1.0 57.4 services and other goods and services use have fallen; however the costs for
Social Benefits 786.4 1007.8 250.1 102.1 133.2 fuel have risen on the same period last year, despite falls in prices.
Social Benefits - in Cash 786.4 1007.8 250.1 102.1 133.2
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -179.0 -180.1 -20.5 -18.3 -28.2 Total Gross Expenditure: the total expenditures including interest payments
Other Compensation 3095.6 3351.9 557.1 377.7 439.8 .

Use of Goods and Services 44690.3 46047.3 9511.4 4636.1 6561.1 152018.8 30.3% Core Budget: The operating budget plus the development budget
of which operating budget 21339.6 26467.0 4678.8 3260.2 4458.3 97509.8 27.1%
Travel 1310.0 1332.3 274.7 100.5 120.2 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Communications 2153.4 1949.7 319.5 265.8 263.4 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
Contracted Services 17116.5 14029.0 2173.9 1205.8 1207.1
operating budget, however development budget spending contains
Repairs and Maintenance 6723.4 4890.5 1243.6 983.8 2028.0
recurrent items and vice versa
Utilities 2928.2 2658.8 626.5 761.2 588.4
Fuel 3020.4 11222.5 2849.7 367.4 872.3 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 11438.4 9964.5 2023.5 951.7 1481.8 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 3611.1 3165.9 1235.2 546.5 579.0
Other Expenses 4317.8 1890.7 145.6 244.4 226.4 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 3509.5 4907.8 642.8 160.8 676.5 payable to an employee for work done during the accounting period. It
consists of wages, salaries, and social contributions made on behalf of
employees to social insurance schemes. Excluded are amounts paid to
Interest 273.9 397.6 1.4 78.3 21.0 775.9 51.2%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 273.9 397.6 1.4 78.3 21.0 employees.

Social Transfers 13574.6 12737.6 1999.8 1482.6 2284.4 15329.4 83.1% Goods and Services: Expenditure items such as electricity costs,
Subsidies 450.0 596.7 250.0 0.0 0.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 340.8 118.9 10.2 28.4 10.6 value below Afs 50,000
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 334.5 118.9 10.2 24.0 10.6 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Grants to other Government Units - Current 6.3 0.0 0.0 4.4 0.0
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Transfers: Payments to a person or organization for which no service is
Social Security 12771.9 11871.9 1739.6 1454.2 2273.8 received, for which pension payments and subsidies
Other Social Transfers 12.0 150.1 0.1 0.0 0.0
Social Assistance 0.0 0.1 0.1 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants 12.0 150.0 0.0 0.0 0.0
Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
Gross Acquisition of Nonfinancial Assets 27216.8 26764.3 2742.2 1977.8 4031.6 98242.4 27.2% reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget)
of which operating budget 3989.2 3188.4 538.8 741.9 1246.2 17868.5 17.8%
Net Acquisition of Nonfinancial Assets 27189.7 26744.5 2740.8 1975.3 4030.6
Sale of Land and Buildings -27.1 -19.8 -1.4 -2.5 -1.0
Buildings and Structures 12657.4 18210.0 1376.3 989.6 3231.6
Machinery / Equipment (>50,000) 3047.7 4792.4 880.6 772.4 709.0
Valuables 0.3 0.0 0.0 0.0 0.0
Land 533.8 236.3 78.5 131.4 8.3
Capital Advance Payments 10977.5 3525.5 406.8 84.3 82.6

Memorandum Items
Contingency Funds 6299.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations
Afs Mi l l i ons 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 8 YTD Month 7 Month 8 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 135664.4 139151.8 22026.7 17394.4 20565.4 291093.6 47.8% -6.6% 18.2% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 135637.3 139132.0 22023.3 17392.0 20564.4 -6.6% 18.2%
Notes:
Compensation of Employees 96487.0 96361.2 14198.2 11831.4 12555.5 160781.7 59.9% -11.6% 6.1%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 92784.1 92181.6 13714.2 11370.0 12010.7 -12.4% 5.6%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 80429.7 80346.0 12009.2 9823.7 9841.0 -18.1% 0.2%
Wages and Salaries in Kind 12352.7 11412.3 1704.8 1545.3 2112.3 23.9% 36.7% - Operations expenditure is mainly composed of salaries, which to
Wages and Salary Advance 1.7 423.3 0.2 1.0 57.4 23692% 5643% date have made up 60% of operating expenditure.
Social Benefits 786.4 1007.8 128.6 102.1 133.2 3.6% 30.5%
Social Benefits - in Cash 786.4 1007.8 128.6 102.1 133.2 3.6% 30.5% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -179.0 -180.1 -30.7 -18.3 -28.2 -8.2% 54.0% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 3095.6 3351.9 386.1 377.7 439.8 13.9% 16.5%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 21339.6 26467.0 4678.8 3260.2 4458.3 97509.8 27.1% -4.7% 36.7% and development. Operating is the expenditure not targeted
Travel 1043.3 1185.8 132.8 89.2 106.9 -19.5% 19.8% towards particular development projects under the NPPs.
Communications 2124.3 1949.7 516.8 264.5 263.4 -49.0% -0.4%
Contracted Services 954.3 544.5 283.7 72.0 97.8 -65.5% 35.9% Development Budget: The Government budget for development
Repairs and Maintenance 6488.5 4890.5 1884.2 982.8 2028.0 7.6% 106.4% projects implemented by Government agencies. It contains
Utilities 2733.0 2658.8 382.7 750.7 588.4 53.7% -21.6% recurrent and capital expenditure in Afghanistan. These projects
Fuel 2978.7 11182.6 496.4 360.9 867.0 74.7% 140.2% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 5017.5 4054.9 982.3 740.2 506.7 -48.4% -31.5%
Tools and materials (< 50,000) 2902.4 2059.6 758.9 506.3 337.6 -55.5% -33.3%
Other Expenses 2077.5 1633.8 244.4 229.4 133.2 -45.5% -42.0%
Advances and Return of Expenditure 37.7 361.6 -21.0 4.5 35.9 -271.0% 695.2%

Interest 273.9 397.6 61.9 78.3 21.0 775.9 51.2% -66.1% -73.2%
To Non-Residents 273.9 397.6 61.9 78.3 21.0 -66.1% -73.2%

Social Transfers 13574.6 12737.6 2548.9 1482.6 2284.4 14157.6 90.0% -10.4% 54.1%
Subsidies 450.0 596.7 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 340.8 118.9 25.6 28.4 10.6 -58.5% -62.5%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 334.5 118.9 23.7 24.0 10.6 -55.2% -55.8%
Grants to other Government Units - Current 6.3 0.0 1.9 4.4 0.0 -100.0% -100.0%
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 12771.9 11871.9 2523.3 1454.2 2273.8 -9.9% 56.4%
Other Social Transfers 12.0 150.1 0.0 0.0 0.0 - -
Social Assistance 0.0 0.1 0.0 0.0 0.0 - -
Advance Subsides, Grants 12.0 150.0 0.0 0.0 0.0 - -

Gross Acquisition of Nonfinancial Assets 3989.2 3188.4 538.8 741.9 1246.2 17868.5 17.8% 131.3% 68.0%
Net Acquisition of Nonfinancial Assets 3962.1 3168.6 535.4 739.4 1245.2 132.6% 68.4%
Sale of Land and Buildings -27.1 -19.8 -3.4 -2.5 -1.0 -70.4% -59.5%
Buildings and Structures 2375.3 1799.8 324.0 351.2 808.4 149.5% 130.2%
Machinery / Equipment (>50,000) 1049.5 1155.2 139.9 368.9 430.3 207.5% 16.6%
Valuables 0.3 0.0 0.0 0.0 0.0 - -
Land 424.3 230.1 74.9 21.9 6.8 -90.9% -69.0%
Capital Advance Payments 139.8 3.3 0.0 0.0 0.7 - -1788%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 7. Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 8 YTD Month 8 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 182402.7 182577.1 20010.0 25490.9 433447.7 42.1% 0.1% 27.4% undertaken by each Ministry, so you can see how
181008.8 179860.1 19923.7 25222.7 420762.9 much each Ministry was budgeted, and how
Ministry of Interior 31917.3 38490.2 4194.1 4867.6 77987.1 49.4% 20.6% 16.1% much they have managed to spend to date.
Ministry of Defence 38569.3 34999.7 5201.4 6589.8 113372.5 30.9% -9.3% 26.7%
Notes:
Ministry of Foreign Affairs 2586.2 2117.0 239.4 314.4 3429.4 61.7% -18.1% 31.3%
Presidential Protective Service 786.1 691.8 74.1 88.9 1077.1 64.2% -12.0% 20.0% - Spedning on Security sector has declined in
General Directorate of National Security 8326.0 8966.2 1392.7 2026.2 12044.9 74.4% 7.7% 45.5% yearly expenditure, this is due to underspending
Total Security 82184.8 85264.8 11101.7 13887.0 207911.0 41.0% 3.7% 25.1% by Minisry of Defence and Foriegn Affairs.

Presidents Office 1214.2 360.9 141.2 0.0 361.2 99.9% -70.3% -100.0% - A large increase in expenditure on
National Assembly Meshanro Jirga 393.5 359.4 12.1 15.2 574.2 62.6% -8.7% 26.2% infrastructure reflects the priority the
National Assembly Wolesi Jirga 994.1 973.3 167.2 27.9 1381.9 70.4% -2.1% -83.3% Government is placing on this investment.
Supreme Court 2096.6 2072.7 198.3 257.8 3205.0 64.7% -1.1% 30.0%
Glossary:
Ministry of Justice 387.8 469.2 50.7 46.4 1056.3 44.4% 21.0% -8.5%
Administrative Affairs 1316.4 2252.0 61.1 252.6 3766.9 59.8% 71.1% 313.5% Total Gross Expenditure: the total expenditures
Ministry of State and Parliamentart Affairs 59.8 74.3 7.0 21.7 126.8 58.6% 24.3% 211.7% including interest payments
Ministry of Haj and Religious Affairs 504.1 630.2 129.4 61.6 1096.7 57.5% 25.0% -52.4%
Attorney General 743.1 768.6 92.6 100.0 1325.2 58.0% 3.4% 8.0% Operating Budget: the Government budget is
Election Commission 73.7 83.1 10.3 12.1 256.4 32.4% 12.8% 17.7% split into operating and development. Operating
IARCSC 324.5 271.2 32.3 32.5 739.4 36.7% -16.4% 0.8% is the expenditure not targeted towards
Independent Commission for Overseeing the Implementation of Constitution 45.6 - - - particular development projects under the NPPs.
Independent Board of new Kabul 63.6 61.7 11.5 4.5 3257.4 1.9% -3.0% -61.1%
Afghanistan Independent Human Rights Commission 99.9 - - -
The High office of Oversight and Anti Corruption 115.4 113.1 11.5 7.3 234.1 48.3% -2.0% -36.6%
Independent Directorate of Local Governance 1458.3 1574.4 183.0 155.2 3443.7 45.7% 8.0% -15.2%
Legal Training Center 0.0 - - -
Total Governance, Rule of Law and Human Rights 9745.1 10063.9 1108.1 994.9 20970.7 48.0% 3.3% -10.2%

Ministry of Public Works 7840.8 7704.5 849.5 956.0 26668.6 28.9% -1.7% 12.5%
Ministry of Transport and Aviation 743.8 156.2 174.7 19.5 365.6 42.7% -79.0% -88.8%
Ministry of Communication 522.3 423.1 180.2 43.7 820.2 51.6% -19.0% -75.7%
Ministry of Energy and Water 3601.2 2652.5 194.0 806.2 9323.3 28.4% -26.3% 315.6%
Water Supply and Canalization Corporation 576.7 - - -
Da Brishna Shirkat 1254.1 4545.8 98.8 448.4 15485.5 29.4% 262.5% 353.8%
Ministry of Urban Development 306.4 568.5 40.8 33.1 1634.7 34.8% 85.6% -18.9%
Independent Board of new Kabul 110.3 - - -
Ministry of Mines and Industries 832.3 917.6 166.7 85.4 2879.6 31.9% 10.2% -48.7%
Geodesy and Cartography Office 72.8 91.9 8.0 12.6 149.5 61.5% 26.2% 57.8%
Directorate of Environment 128.0 142.5 12.7 17.2 259.4 54.9% 11.3% 36.2%
Afghanistan High Atomic Energy Commission 17.9 19.1 2.1 3.3 41.1 46.6% 6.9% 57.6%
Provincial Muncipalities 0.0 - - -
Municipalities 659.6 570.0 25.1 100.8 0.0 - -13.6% 302.2%
Total Infrastructure and Natural Resources 15979.3 17791.6 1752.4 2526.2 58314.6 30.5% 11.3% 44.2%
Ministry of Education 22583.9 21610.7 2617.6 2448.5 47156.9 45.8% -4.3% -6.5%
Ministry of Higher Education 3265.7 3989.0 323.4 517.1 7825.5 51.0% 22.2% 59.9%
Ministry of Information and Culture 345.7 361.1 30.8 32.5 723.0 49.9% 4.4% 5.6%
Science Academy 103.9 128.2 1.4 14.9 234.7 54.6% 23.4% 967.9%
National Olympic Committee 128.3 231.5 17.5 41.3 570.4 40.6% 80.5% 136.8%
Total Education 26427.5 26320.6 2990.7 3054.4 56510.4 46.6% -0.4% 2.1%

Ministry of Public Health 7267.1 6886.1 412.5 368.1 18637.4 36.9% -5.2% -10.8%
Total Health 7267.1 6886.1 412.5 368.1 18637.4 36.9% -5.2% -10.8%

Ministry of Agriculture 4832.6 3341.0 317.4 538.8 9191.8 36.3% -30.9% 69.8%
Ministry of Counter Narcotics 761.5 556.1 40.3 154.5 1645.6 33.8% -27.0% 283.8%
Ministry of Rural Rehabilitation and Development 14365.4 10998.8 41.1 908.1 18290.6 60.1% -23.4% 2109.0%
Total Agriculture and Rural Development 19959.5 14895.9 398.7 1601.5 29128.0 51.1% -25.4% 301.6%

Ministry of Frontiers and Tribal Affairs 245.3 267.8 23.5 37.2 516.6 51.8% 9.2% 58.2%
Ministry of Martyrs, Disabled and Social Affairs 13816.2 12201.7 1564.5 2221.0 14718.0 82.9% -11.7% 42.0%
Ministry of Refugees and Repatriates 140.2 142.0 16.9 20.9 281.2 50.5% 1.3% 24.1%
Ministry of Women Affairs 109.1 125.8 12.2 13.5 242.5 51.9% 15.3% 11.4%
Office of Disaster Preparedness 49.8 295.1 5.4 10.9 389.2 75.8% 492.1% 102.5%
Directorate of Kochis 31.3 45.1 2.8 4.5 100.9 44.7% 44.1% 60.5%
Total Social Protection 14392.0 13077.6 1625.2 2307.9 16248.4 80.5% -9.1% 42.0%

Ministry of Finance 3815.0 3933.0 424.5 341.3 8348.9 47.1% 3.1% -19.6%
Ministry of Commerce 585.0 716.9 44.7 75.8 1063.9 67.4% 22.6% 69.6%
Ministry of Economy 302.9 242.0 27.2 28.1 522.6 46.3% -20.1% 3.6%
Control and Audit Office 210.8 228.9 22.0 16.3 938.8 24.4% 8.6% -25.8%
Central Statistics Office 105.9 109.6 11.2 14.6 446.5 24.5% 3.4% 30.7%
Afghanistan National Standard Authority 34.0 71.9 4.9 6.6 158.0 45.5% 111.6% 34.0%
Total Economic Governance and Private Sector Development 5053.5 5302.3 534.5 482.8 11478.8 46.2% 4.9% -9.7%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.0 257.3 0.0 0.0 1563.7 16.5% - -
Unallocated Reserves 0.0 - - -
Unspecified 1393.8 2717.0 86.3 268.1 12684.8 21.4% 94.9% 210.8%
Total Unclassified 1393.8 2974.3 86.3 268.1 14248.5 20.9% 113.4% 210.8%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:

Month 8 YTD Month 8
General Public Services 18078.2 27573.6 2200.0 2560.0 This sheet breaks down expenditure by the UN
Recurrent Expenditure 15040.0 21782.4 1905.6 1847.4 COFOG classification, so you can see which
Capital Expenditure 3038.2 5791.2 294.4 712.6 priority areas received what.
Defence 47987.5 45233.4 6690.4 8762.5
Notes:
Recurrent Expenditure 45511.6 43654.3 5985.9 7854.6
Capital Expenditure 2475.9 1579.1 704.5 907.8 - The Government expenditure in the defence
Public Order and Safety 33224.0 34726.4 3857.5 4765.1 sector has slightly declined, where as
Recurrent Expenditure 32996.8 33768.0 3841.7 4648.9 expenditure on general public service has
Capital Expenditure 227.2 958.4 15.8 116.3 increased.
Economic Affairs 35050.4 28358.6 2131.0 3621.1
Recurrent Expenditure 15396.6 12815.8 1394.8 1595.7 - Increase in capital expenditure on education
Capital Expenditure 19653.8 15542.7 736.2 2025.4 reflect rising need for financing operational
cost of existing capital.
Environmental Protection 150.8 190.6 12.7 33.3
Recurrent Expenditure 112.2 123.6 12.7 17.2 Glossary:
Capital Expenditure 38.7 67.0 0.0 16.0
Housing and Communal Amenities 472.2 735.5 54.5 54.8 COFOG: Classifications of the Functions of
Recurrent Expenditure 253.2 281.6 36.2 33.4 Government, is a UN classification breaking
Capital Expenditure 219.0 454.0 18.3 21.4 down Government expenditure by key policy
Health 7312.6 6930.0 419.0 373.6 areas.
Recurrent Expenditure 7108.2 6367.8 385.0 324.5 Recurrent Expenditure: is expenditure on non-
capital items, typically salaries etc. These are
Capital Expenditure 204.4 562.3 33.9 49.0
items which need to be repurchased each
Recreation, Culture and Religion 1065.7 1494.8 186.7 194.7
year.
Recurrent Expenditure 906.8 1200.6 178.3 164.6 Capital Expenditure: is the expenditure on
Capital Expenditure 158.9 294.2 8.4 30.1 assets.
Education 25876.7 25625.9 2941.4 2965.4
Recurrent Expenditure 24680.4 24141.0 2776.2 2812.8
Capital Expenditure 1196.3 1484.9 165.2 152.6
Social Protection 13184.4 11708.3 1516.8 2160.4
Recurrent Expenditure 13180.0 11677.8 1515.8 2160.0
Capital Expenditure 4.4 30.5 1.0 0.4

Total 182402.7 182577.1 20010.0 25490.9

Table 9. Expenditure by Province

1393 1394 1393 1394 YTD Month Overview:

Month 8 YTD Month 8 % Growth
Kabul 9568.5 10968.1 896.7 926.8 14.6% 3.4% This sheet overviews the expenditure on provinces. This
Kapisa 1414.1 1634.8 337.4 237.6 15.6% -29.6% does not give a full overview of the expenditure benefits
Parwan 2074.0 2514.5 326.2 345.2 21.2% 5.8% to provinces, as some central spending impacts provincial
Wardak 1354.6 1959.0 152.5 288.5 44.6% 89.1% welfare.
Logar 1146.1 1291.8 107.1 159.5 12.7% 48.9%
Notes:
Nangarhar 8531.9 8762.5 1106.1 1512.7 2.7% 36.8%
Laghman 1351.1 1716.5 194.0 232.9 27.0% 20.0% - The border provinces have seen falls YTD in collection
Pangsher 745.5 1025.8 81.5 108.4 37.6% 32.9% (on average around 3.5%, compared to a 3.3% overall
Baghlan 2895.3 3147.0 441.3 338.8 8.7% -23.2% unweighted average fall).
Bamyan 1239.3 1910.1 175.8 504.8 54.1% 187.2%
Ghazni 2150.7 3012.1 350.5 325.6 40.0% -7.1% Glossary:
Paktika 1220.5 1354.3 97.5 70.3 11.0% -27.8%
Offshore Payments: payments received by the
Paktiya 6911.4 6891.0 1211.8 906.0 -0.3% -25.2%
Government from outside of Afghanistan, not collected by
Khost 1540.2 1746.4 176.9 288.3 13.4% 62.9% any of the Line Ministries, or Provinces.
Kunar 1562.9 1832.4 175.7 213.5 17.2% 21.5%
Nuristan 864.7 1065.5 55.3 93.2 23.2% 68.7%
Badakhshan 2292.2 3021.4 364.0 537.5 31.8% 47.7%
Takhar 2035.9 2536.5 223.5 452.4 24.6% 102.4%
Kunduz 2191.7 3461.8 272.0 355.2 57.9% 30.6%
Samangan 1083.3 1391.5 105.4 233.2 28.5% 121.2%
Balkh 8727.4 8983.9 962.9 1658.0 2.9% 72.2%
Saripul 1308.2 1547.8 187.6 125.8 18.3% -32.9%
Ghor 1242.6 1792.7 157.9 199.1 44.3% 26.1%
Dikondy 822.7 1034.9 170.0 160.9 25.8% -5.4%
Uruzgan 1149.1 1714.7 137.8 175.6 49.2% 27.5%
Zabul 1123.9 1282.6 69.1 137.0 14.1% 98.3%
Kandahar 8587.9 8842.9 833.6 1277.4 3.0% 53.2%
Jawzjan 1478.3 1655.6 180.5 190.0 12.0% 5.2%
Faryab 2246.4 2310.7 255.8 351.3 2.9% 37.3%
Helmand 7253.7 7786.2 860.1 813.2 7.3% -5.5%
Badghis 2418.4 1222.0 111.1 133.7 -49.5% 20.3%
Herat 8409.3 8290.7 840.5 1127.7 -1.4% 34.2%
Farah 1348.9 1917.7 110.4 171.5 42.2% 55.4%
Nimroz 1056.1 1667.9 73.6 285.6 57.9% 288.2%
Central Ministries 82241.7 70590.7 8138.5 10417.1 -14.2% 28.0%
Offshore Payments 813.7 692.9 69.2 136.5 -14.8% 97.3%
Total 182402.7 182577.1 20010.0 25490.9 0.1% 27.4%
Table 10. Expenditure by ANDS

1393 1394 1393 1394 Overview:

Month 8 YTD Month 8
Security 82,184.8 85,264.8 11,101.7 13,887.0 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 9,745.1 10,063.9 1,108.1 994.9 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 15,979.3 17,791.6 1,752.4 2,526.2 Government's policy priorities.
Education 26,427.5 26,320.6 2,990.7 3,054.4
Glossary:
Health 7,267.1 6,886.1 412.5 368.1
Agriculture and Rural Development 19,959.5 14,895.9 398.7 1,601.5 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 14,392.0 13,077.6 1,625.2 2,307.9 Development Strategy, the original document setting
Economic Governance and Private Sector Development 5,053.5 5,302.3 534.5 482.8 out the development plan for Afghanistan. The sectors
Unclassified 1,393.8 2,974.3 86.3 268.1 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.
Table 11. Financing

1393 1394 1393 1394 Overview:

Month 8 YTD Month 8
TOTAL FINANCING 22,014.4 (664.6) 5,395.6 8,676.0 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 20,763.3 17.0 7,214.4 8,149.1
Notes:
Domestic 20,763.3 17.0 7,214.4 8,149.1
Currency and Deposits 23,016.0 1,020.4 4,855.6 5,338.7 - Last fiscal year the Government relied on funds from
Treasury Single Account 26,171.7 (3,575.0) 2,060.7 5,120.5 the TSA to finance expenditures, this year (YTD), the
Provincial Revenue Accounts (0.1) (73.9) - (17.5) TSA has accumulated funds overall, building back some
Donor Accounts (3,155.1) 4,610.0 2,795.0 235.7 of the losses from last year.
Other Deposit Accounts (0.5) 59.4 - 0.0
Loans 15.6 8.3 0.8 0.4
Loans 4.0 2.5 0.8 0.4 Glossary:
Advances 11.5 5.8 (0.0) -
Treasury Single Account: The main bank account of the
Other Accounts Receivable 107.5 (234.9) - 17.5 Government. In Afghanistan, the TSA consists of the
Clearing Accounts 0.1 (234.9) - 17.5 Afghani account, the US dollar account, provincial
Other Current Assets 107.5 - - - revenue and expenditure accounts, and ARTF and
Other Assets (2,375.8) (776.8) 2,358.0 2,792.5 LOTFA accounts.
Provincial Expenditure Accounts (2,375.8) (776.8) 2,358.0 2,792.5
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities 1,251.1 (681.6) (1,818.8) 526.9
Accounts Payable: outstanding payments owed by the
Domestic 185.4 (787.6) (1,946.6) 572.9
Government.
Accounts Payable 982.9 1,293.3 (1,918.1) 352.4
Accounts Payable - Suppliers 1,010.3 1,307.8 (1,884.0) 362.1 Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (27.4) (14.5) (34.1) (9.7) usually documented by some type of legal
Pension Liabilities (0.1) 0.2 (25.3) 0.2 representative. Examples include bonds and shares of
Other Payables - - - - stock, but not tangible assets such as real estate or
Other Liabilities (797.4) (2,081.2) (3.2) 220.3 gold. These are included below the line as financing
Foreign 1,065.7 106.0 127.7 (46.0) items
Foreign Currency - - - -
Loans 1,076.2 157.9 126.4 (37.2)
Currency Gain/Loss (10.5) (51.9) 1.3 (8.8)