REVENUE CHARTS

Figures in Millions of Afs

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

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 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

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

Expenditure on Operations Expenditure on Development

350000 160000

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

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

120000
76.1% 41.3% 55.8% 106.7%
100000

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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
1 Ministry of Martyrs, Disabled and Social Affairs 102.3% 1 Ministry of State and Parliamentart Affairs
2 Presidents Office 99.9% 2 Office of Disaster Preparedness
3 General Directorate of National Security 98.5% 3 Ministry of Interior
4 Ministry of Foreign Affairs 89.8% 4 Ministry of Women Affairs
5 Ministry of Commerce 89.6% 5 National Assembly Meshanro Jirga
6 Ministry of Finance 89.6% 6 Geodesy and Cartography Office
7 Presidential Protective Service 89.2% 7 Ministry of Haj and Religious Affairs
8 The High office of Oversight and Anti Corruption 88.7% 8 Ministry of Rural Rehabilitation and Development
9 National Assembly Wolesi Jirga 87.2% 9 Ministry of Commerce
10 Supreme Court 84.7% 10 General Directorate of National Security

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate
1 Ministry of Interior 63.2% 1 Ministry of Rural Rehabilitation and Development
2 Ministry of Defence 42.1% 2 Ministry of Public Works
3 Ministry of Education 75.9% 3 Ministry of Public Health
4 Ministry of Martyrs, Disabled and Social Affairs 102.3% 4 Da Brishna Shirkat
5 General Directorate of National Security 98.5% 5 Ministry of Education
6 Ministry of Higher Education 74.3% 6 Ministry of Agriculture
7 Ministry of Finance 89.6% 7 Ministry of Energy and Water
8 Ministry of Public Works 78.8% 8 Ministry of Finance
9 Ministry of Foreign Affairs 89.8% 9 Ministry of Higher Education
10 Ministry of Public Health 74.5% 10 Municipalities
Expected Execution 83.3% Expected Execution
Table 1. Sources and Uses of Funds Table
Sources and Uses of Funds Table 1393 1394 Growth Overview:
In millions of Afs Month 10 YTD Month 10 Budget Month 10 YTD Month 10 Month YTD
This sheet overviews the whole financial
Revenue 230196 52889 426837 237218 25491 -51.8% 3.1% operations of the Government, and how they
Tax Revenue 61798 6891 98996 66900 7021 1.9% 8.3% were paid for.
Fixed Taxes 8778 766 13383 7819 517 -32.4% -10.9%
Taxes on Income and Profits 13879 1260 21545 16063 1835 45.6% 15.7% Notes:
Taxes on Property 675 51 902 577 8 -83.7% -14.4%
- On year to data, collections from fixed
Taxes on Goods and Services 13598 2349 26374 15583 2544 8.3% 14.6%
taxes , other taxes and property taxes have
Taxes on International Trade 20515 2185 30819 23600 1648 -24.6% 15.0%
fallen as a result of reduced business activity
Other Taxes 4352 280 5975 3259 468 67.2% -25.1% during the year.
Grants 150813 44490 302914 143180 12790 -71.3% -5.1%
Foreign Governments 150813 44490 143180 12790 -71.3% -5.1% - Collection from Sales taxes have increased,
International Organisation 0 0 0 0 - - reflecting an improvement in retail activity
Other Revenue 14086 1185 19756 23929 5442 359.3% 69.9% from the low base last year.
Property Income 1264 103 1781 2272 625 506.4% 79.7% - Similarly, taxes on International Trade has
Sales of Goods and Services 3136 209 3689 2688 280 33.7% -14.3% increased as imports tend to recovere from
Fines & Penalties 8418 709 12519 10923 1153 62.5% 29.8% last year fall, with more contribution from
Extractive Industry - Royalties & Fees 891 152 1238 524 6 -96.1% -41.2% Afghani depreciation .
Others 376 11 530 7523 3379 30529.8% 1898.7% - The balance is positive in month 9,
reflecting more revenue collection. than
Social Contributions 3500 323 5171 3208 238 -26.6% -8.3%
spending.
Glossary:
Expenditure 196568 19115 313577 201948 23099 20.8% 2.7%
Compensation of Employees 120607 11719 160782 122315 12844 9.6% 1.4% YTD: Year to Date, the total collection since
Uses of Goods and Services 59426 6083 152019 62838 7699 26.6% 5.7% the start of the year, up to the current point.
Consumption of Fixed Capital 0 0 0 0 0 - -
Interest 334 60 776 433 0 -100.0% 29.6% Net Operating Balance: revenues minus non-
Subsidies 450 0 0 847 250 - 88.1% capital expenditures (noted in this table as
Grants 437 48 0 1430 1294 2583.4% 227.6% just expenditures)
Social Benefits 15314 1205 0 14085 1012 -16.1% -8.0%
Other Expense 0 0 0 0 0 - - Net Lending/Borrowing: the net operating
balance, minus net acquisition of non-
Net Operating Balance 33629 33774 113260 35270 2392 -92.9% 4.9% financial assets

Net Acquistion of Non-Financial Assets 35829 3324 98242 33129 3105 -6.6% -7.5%
Fixed Assets 35276 3309 32789 3097 -6.4% -7.1%
Acquisition of Fixed Assets 35304 3308 32810 3097 -6.4% -7.1%
Sale of Fixed Assets (-) -27 1 -21 0 -120.8% -23.2%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -67.3%
Non-Produced Assets 552 15 340 8 -47.5% -38.5%

Net Lending/Borrowing -2200 30450 15018 2142 -713 -102.3% -197.3%

Transactions in Financial Assets 2200 -30450 -15018 -2142 713 -102.3% -197.3%
Net Acquisition of Financial Assets 455 -30253 -1417 259 -100.9% -411.3%
Domestic 455 -30253 -1417 259 -100.9% -411.3%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 1745 -197 -725 454 -330.5% -141.6%
Domestic 562 -121 -780 431 -455.5% -238.7%
Foreign 1183 -76 55 23 -129.8% -95.4%

Discrepancy 0 0 0 0 0 -117.6% -245.2%

Table 2. Revenue Summary Table

Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 10 YTD Month 10 Budget YTD Target from Target YTD Month This sheet shows the Summary
major categories of revenue.
Total Revenues 230196.1 237218.3 52889.3 25490.6 426836.8 40159.4 -36.5% 3.1% -51.8%
Domestic Revenues 79383.1 94037.9 8399.5 12700.4 123922.8 12392.3 2.5% 18.5% 51.2% Notes:

Tax Revenues 61797.6 66900.5 6891.3 7020.7 98995.9 9899.6 -29.1% 8.3% 1.9% Revenue for the month has
Fixed Taxes 8778.4 7818.9 765.7 517.5 13382.8 1338.3 -61.3% -10.9% -32.4%
- Major growing line:
Income Taxes 13879.3 16062.8 1259.9 1834.8 21544.6 2154.5 -14.8% 15.7% 45.6%
administrative fees, followed by Sales taxes
Property Taxes 674.8 577.3 51.1 8.3 901.5 90.2 -90.7% -14.4% -83.7%
- Major falling line: royalities, sales on goods and services,
Sales Taxes 13598.0 15582.6 2349.5 2544.0 26373.6 2637.4 -3.5% 14.6% 8.3% property taxes, other taxes and fixed taxes have fallen down.
Other Taxes 4351.8 3259.2 280.1 468.3 5974.7 597.5 -21.6% -25.1% 67.2% However ,classifying the large miscellanious revenue may change
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - various revenue categories's compositon.
Customs Duty, Import Taxes 20515.4 23599.8 2184.9 1647.7 30818.7 3081.9 -46.5% 15.0% -24.6%
Glossary:
Non Tax Revenue 17585.4 27137.4 1508.3 5679.7 24926.9 2492.7 127.9% 54.3% 276.6%
Income from Capital Property 1264.1 2271.8 103.1 625.3 1781.1 178.1 251.1% 79.7% 506.4% Domestic Revenues: the total revenues collected by the
Sales of Goods and Services 3135.9 2688.3 209.3 279.8 3688.6 368.9 -24.1% -14.3% 33.7% Government, without including donor support.
Administrative Fees 7798.3 10301.0 653.0 1114.3 11671.3 1167.1 -4.5% 32.1% 70.7%
Royalties 348.2 120.1 38.8 1.1 466.7 46.7 -97.7% -65.5% -97.2% Y-O-Y: Year-on-Year, the growth in something on last year.
Non Tax Fines and Penalties 619.8 621.9 56.5 38.2 847.3 84.7 -55.0% 0.3% -32.4%
Grants: Funds received from donors. Often the money can only
Extractive Industry 543.2 403.6 113.1 4.8 771.2 77.1 -93.7% -25.7% -95.7%
be spent on a certain project or activities, but sometimes can be
Miscellaneous Revenue 376.4 7522.5 11.0 3378.6 529.9 53.0 6276.1% 1898.7% 30529.8% spent at the discretion of the recipient Government
Social Contributions 3499.6 3208.2 323.5 237.5 5170.9 517.1 -54.1% -8.3% -26.6%

Grants 150813.1 143180.4 44489.8 12790.2 302914.0 27767.1 -0.5 -5.1% -71.3%
Foreign Governments 150813.1 143180.4 44489.8 12790.2 -5.1% -71.3%
Foreign Governments - Current 103118.5 106412.3 40216.7 7835.7 3.2% -80.5%
Foreign Governments - Capital 47694.5 36768.1 4273.1 4954.6 -22.9% 15.9%
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 1393 1393
Month: 1 2 3 4 5 6 7 8 9 10

Total Revenues 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 19400.7 14608.1 17105.6 52889.3
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 8836.9 5934.0 8460.9 8399.5

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6122.9 6891.3
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 904.3 765.7
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1314.1 1259.9
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 83.9 51.1
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 959.7 2349.5
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 501.0 280.1
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2468.3 2032.3 1913.2 1664.7 2359.8 2184.9

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1984.9 1358.3 2338.0 1508.3
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 108.3 103.1
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 748.4 209.3
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 762.8 653.0
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 50.8 38.8
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 110.6 38.2 65.3 56.5
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 51.9 113.1
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 73.9 -25.7 149.9 11.0
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 400.5 323.5

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 4918.0 7090.7 1943.7 40216.7
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 5645.8 1583.4 6701.0 4273.1
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 10 YTD Month 9 Month 10 Target Target M-o-M Y-o-Y
Kabul 1966.4 2250.3 231.2 148.9 179.9 2663.3 84.5% -22.2% 20.8% This sheet shows the revenue collected by each of the 34
Kapisa 99.2 155.8 17.9 12.0 16.1 126.2 123.4% -10.1% 34.1% provinces, and the central Ministries.
Parwan 167.6 200.9 17.1 20.3 40.4 235.2 85.4% 136.4% 98.9%
Wardak 118.9 155.4 19.7 10.6 17.4 185.0 84.0% -11.3% 64.4%
Logar 89.2 143.9 17.8 13.5 23.1 149.4 96.3% 29.9% 70.4% Notes:
Nangarhar 9205.4 10987.4 1484.4 938.7 1124.5 12561.6 87.5% -24.2% 19.8%
- Typically those on the border will have higher collection given
Laghman 101.5 152.6 19.6 10.3 13.4 155.4 98.2% -31.7% 30.3%
the customs revenue generated there.
Pangsher 53.9 92.5 9.1 7.8 9.1 80.9 114.3% 0.2% 17.2%
Baghlan 201.5 262.1 48.5 22.9 23.4 307.0 85.4% -51.9% 2.0% Glossary:
Bamyan 114.7 -162.7 -243.3 34.3 13.2 110.0 -147.9% -105.4% -61.6%
Ghazni 213.3 312.2 36.5 18.7 22.7 310.2 100.7% -37.8% 21.7% Province: Afghanistan is broken down into 34 provinces, these
Paktika 122.3 332.2 13.7 19.8 7.0 169.5 196.0% -49.0% -64.7% provinces are the primary administrative divisions for the country.
Paktiya 852.0 1194.6 193.9 68.1 119.8 742.1 161.0% -38.2% 75.9%
Khost 483.1 589.0 89.2 36.8 48.5 1306.1 45.1% -45.7% 31.8% M-o-M: Month on Month - the change since the last month.
Kunar 139.7 179.6 24.0 5.1 17.8 368.4 48.8% -26.0% 250.4%
Nuristan 31.5 37.7 2.3 5.9 4.6 43.1 87.5% 96.1% -22.6% Y-o-Y: Year on Year - the change since the same month last year.
Badakhshan 207.9 288.7 43.9 23.5 82.0 311.5 92.7% 86.8% 248.3%
Takhar 208.6 318.6 55.7 7.7 21.7 328.7 96.9% -61.1% 181.0%
Kunduz 671.8 427.2 4.7 60.5 0.0 1386.8 30.8% -100.0% -100.0%
Samangan 98.0 114.1 12.1 9.1 11.2 118.5 96.3% -7.4% 23.3%
Balkh 5663.1 6275.6 698.0 621.0 773.8 10291.3 61.0% 10.8% 24.6%
Saripul 88.0 101.0 11.5 9.9 9.6 95.0 106.4% -16.4% -2.8%
Ghor 74.7 104.7 14.0 2.8 11.2 153.6 68.2% -20.6% 295.5%
Dikondy 52.7 69.2 8.4 10.4 15.9 73.9 93.7% 90.9% 53.9%
Uruzgan 40.5 62.1 5.2 4.8 8.1 74.2 83.6% 54.7% 67.2%
Zabul 58.2 58.0 8.3 5.4 3.6 111.4 52.1% -56.8% -33.1%
Kandahar 2486.2 3980.1 620.4 214.2 295.4 3073.6 129.5% -52.4% 37.9%
Jawzjan 166.4 209.6 20.5 26.7 26.8 257.6 81.4% 30.4% 0.1%
Faryab 2493.5 1442.7 141.0 170.5 178.7 4663.7 30.9% 26.7% 4.8%
Helmand 454.0 466.9 85.7 63.1 28.9 666.9 70.0% -66.3% -54.2%
Badghis 80.0 82.6 9.7 2.6 10.3 93.7 88.2% 6.3% 290.8%
Herat 10877.1 14160.7 2144.4 1237.2 1660.6 20030.1 70.7% -22.6% 34.2%
Farah 1951.3 3437.3 479.4 143.1 426.3 2152.1 159.7% -11.1% 197.9%
Nimroz 5505.5 7025.6 946.8 570.2 954.4 5745.9 122.3% 0.8% 67.4%
Central Ministries 34244.9 38529.5 3255.1 3843.1 6501.3 54780.7 70.3% 99.7% 69.2%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 79383.1 94037.9 10546.7 8399.5 12700.4 123922.8 75.9% 20.4% 51.2%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 10 YTD Month 9 Month 10 Budget Budget
Total Gross Expenditure 232423.5 235097.7 26502.3 22438.3 26203.7 433447.7 54.2% This sheet shows the expenditure by economic classification, showing how much
o/w Contingency Funds 6299.4 the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 232396.1 235076.7 26501.3 22439.5 26203.4
Notes:
Compensation of Employees 120607.2 122314.8 13110.3 11718.6 12844.0 160781.7 76.1%
- Expenditure on salaries has slightly increased both YTD on last year,as well as,
of which operating budget 120607.2 122314.8 12401.58 11718.6 12843.96 160781.7 76.1%
on monthly basis.
Wages and Salaries 115993.6 116936.0 12445.3 11319.6 12332.6
Wages and Salaries in Cash 100013.4 101632.1 10743.0 9617.7 10469.4
- Likewise other elements of expenditure including: communications, repairs and
Wages and Salaries in Kind 15979.5 14784.4 1604.1 1700.3 1767.7 maintenance, and other goods and services use have fallen; however the costs for
Wages and Salary Advance 0.7 519.5 98.2 1.7 95.4 fuel have risen on the same period last year, despite falls in prices.
Social Benefits 997.7 1426.6 218.0 88.6 177.3
Social Benefits - in Cash 997.7 1426.6 218.0 88.6 177.3 Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -233.7 -227.3 -32.7 -23.5 -13.7 Total Gross Expenditure: the total
Other Compensation 3849.6 4179.6 479.8 333.9 347.8
Core Budget: The operating budget plus the development budget
Use of Goods and Services 59425.6 62838.3 9049.6 6082.6 7699.3 152018.8 41.3%
of which operating budget 30167.0 37472.0 5146.2 3681.2 4719.0 97509.8 38.4% Recurrent Expenditure: Expenditure that is ongoing rather than one off, and does
not result in the acquisition of a fixed asset. For example payments for electricity
Travel 1640.3 1722.1 227.6 122.9 161.6
or fuel, the payment for salaries etc. Often equated with the operating budget,
Communications 2887.1 2733.0 372.8 325.1 410.2
however development budget spending contains recurrent items and vice versa
Contracted Services 21113.2 18747.2 2344.7 1729.6 2338.9
Repairs and Maintenance 9599.4 7164.6 1415.9 1259.8 856.9 Acquisition of Non-Financial Assets:
Utilities 4019.6 3495.8 439.1 590.1 394.7 tractor or irrigation pump (also called Capital Expenditure)
Fuel 4799.6 16038.2 2666.1 663.0 2146.8
Other Use of Goods and Services 15366.5 12937.4 1583.3 1392.1 1390.3 Compensation of Employees: The total remuneration, in cash or kind, payable to
Tools and materials (< 50,000) 5319.7 4621.4 994.8 624.1 441.0 an employee for work done during the accounting period. It consists of wages,
Other Expenses 4861.8 2307.3 277.5 173.1 132.7 salaries, and social contributions made on behalf of employees to social insurance
Advances and Return of Expenditure 5184.9 6008.6 310.9 595.0 816.6 schemes. Excluded are amounts paid to contractors, self
and other workers who are not employees.
Interest 334.1 433.1 35.5 60.2 0.0 775.9 55.8%
Goods and Services: Expenditure items such as electricity costs, maintenance and
To Non-Residents 334.1 433.1 35.5 60.2 0.0
repair, consultancy services and items with a purchase value below Afs
Social Transfers 16200.6 16361.7 1068.8 1253.7 2555.3 15329.4 106.7% Subsidies: Payments made to State Owned Enterprises to help them cover their
Subsidies 450.0 846.7 0.0 0.0 250.0 costs
Grants to Government Units & Other organisations 436.6 1430.3 17.9 48.2 1293.5
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 Transfers: Payments to a person or organization for which no service is received,
Grants to Foreign Government - Capital 379.3 141.3 17.9 8.5 4.5 for which pension payments and subsidies
Grants to other Government Units - Current 57.4 1289.0 0.0 39.7 1289.0
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Social Security 15157.8 13934.6 1050.9 1174.4 1011.8
Other Social Transfers 156.2 150.1 0.0 31.1 0.0 Contingency Funds: Items listed in the operating and development budgets that
Social Assistance 146.2 0.1 0.0 33.2 0.0 may require funding. Throughout the year, funding from contingency reserve
items may be allocated to the budgets of budgetary units during the year
Advance Subsides, Grants 9.9 150.0 0.0 -2.1 0.0
(increasing their original budget)

Gross Acquisition of Nonfinancial Assets 35856.0 33149.9 3238.2 3323.1 3105.1 98242.4 33.7%
of which operating budget 5618.1 4786.3 1129.8 499.1 730.3 17868.5 26.8%
Net Acquisition of Nonfinancial Assets 35828.5 33128.8 3237.1 3324.4 3104.8
Sale of Land and Buildings -27.4 -21.1 -1.0 1.2 -0.3
Buildings and Structures 16425.0 22811.1 2123.6 1544.6 2469.8
Machinery / Equipment (>50,000) 4969.0 6209.9 884.7 337.1 500.9
Valuables 0.3 0.1 0.0 0.0 0.1
Land 551.8 339.6 95.4 14.9 7.8
Capital Advance Payments 13909.9 3789.2 134.5 1426.5 126.5

Memorandum Items
Contingency Funds 6299.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations

Afs Millions 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 10 YTD Month 9 Month 10 Budget Budget M-o-M Y-o-Y This sheet shows the overview
Total Gross Expenditure 172887.3 180078.9 20049.9 17173.1 19559.6 291093.6 61.9% -2.4% 13.9% only expenditure that occurs under the operating budget.
Total Net Expenditures 172859.9 180057.8 20048.3 17174.3 19559.3 -2.4% 13.9%
Notes:
Compensation of Employees 120607.2 122314.8 12401.6 11718.6 12844.0 160781.7 76.1% 3.6% 9.6%
Wages and Salaries 115993.6 116936.0 11889.9 11319.6 12332.6 3.7% 8.9% - Tools and materials costs less than Afs
Wages and Salaries in Cash 100013.4 101632.1 9966.1 9617.7 10469.4 5.1% 8.9% Goods and Services, not a capital, expenditure.
Wages and Salaries in Kind 15979.5 14784.4 1926.5 1700.3 1767.7 -8.2% 4.0%
- Operations expenditure is mainly composed of salaries, which to date
Wages and Salary Advance 0.7 519.5 -2.7 1.7 95.4 -3654% 5550%
have made up 65% of operating expenditure.
Social Benefits 997.7 1426.6 122.6 88.6 177.3 44.5% 100.0%
Social Benefits - in Cash 997.7 1426.6 122.6 88.6 177.3 44.5% 100.0% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -233.7 -227.3 -31.2 -23.5 -13.7 -56.1% -41.8% Total Gross Expenditure:
Other Compensation 3849.6 4179.6 420.2 333.9 347.8 -17.2% 4.2% payments

Use of Goods and Services 30167.0 37472.0 5146.2 3681.2 4719.0 97509.8 38.4% -8.3% 28.2% Operating Budget: the
Travel 1324.9 1524.5 175.5 106.1 136.8 -22.1% 29.0% development. Operating is the expenditure not targeted towards
Communications 2848.2 2733.0 401.1 322.8 410.2 2.3% 27.1% particular development projects under the NPPs.
Contracted Services 1078.2 746.0 76.1 47.8 126.2 65.9% 164.0%
Repairs and Maintenance 9345.0 7164.6 1608.6 1247.9 856.9 -46.7% -31.3% Development Budget:
projects implemented by Government agencies. It contains recurrent
Utilities 3771.2 3495.8 453.7 584.5 394.7 -13.0% -32.5%
and capital expenditure in Afghanistan. These projects are mainly
Fuel 4746.4 15986.6 1110.2 657.5 2139.6 92.7% 225.4%
donor funded. The Development Budget is sometimes referred to as
Other Use of Goods and Services 7053.3 5821.5 1321.0 714.7 654.6 -50.5% -8.4% the Capital Budget in other countries
Tools and materials (< 50,000) 4469.4 3362.9 1022.0 545.1 397.2 -61.1% -27.1%
Other Expenses 2528.6 1948.9 303.4 147.8 164.8 -45.7% 11.5%
Advances and Return of Expenditure 55.2 509.7 -4.3 21.9 92.5 -2243.0% 322.7%

Interest 334.1 433.1 0.0 60.2 0.0 775.9 55.8% - -100.0%

To Non-Residents 334.1 433.1 0.0 60.2 0.0 - -100.0%

Social Transfers 16160.8 15072.7 1372.3 1214.0 1266.3 14157.6 106.5% -7.7% 4.3%
Subsidies 450.0 846.7 0.0 0.0 250.0 - -
Grants to Government Units & Other organisations 396.9 141.3 47.7 8.5 4.5 -90.5% -46.8%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 379.3 141.3 36.3 8.5 4.5 -87.6% -46.8%
Grants to other Government Units - Current 17.7 0.0 11.4 0.0 0.0 -100.0% -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 15157.8 13934.6 1211.5 1174.4 1011.8 -16.5% -13.8%
Other Social Transfers 156.2 150.1 113.1 31.1 0.0 -100.0% -100.0%
Social Assistance 146.2 0.1 113.1 33.2 0.0 -100.0% -100.0%
Advance Subsides, Grants 9.9 150.0 0.0 -2.1 0.0 - -100.0%

Gross Acquisition of Nonfinancial Assets 5618.1 4786.3 1129.8 499.1 730.3 17868.5 26.8% -35.4% 46.3%
Net Acquisition of Nonfinancial Assets 5590.7 4765.3 1128.2 500.3 730.1 -35.3% 45.9%
Sale of Land and Buildings -27.4 -21.1 -1.6 1.2 -0.3 -83.9% -120.8%
Buildings and Structures 3318.5 2876.1 595.3 347.9 682.9 14.7% 96.3%
Machinery / Equipment (>50,000) 1717.2 1580.7 531.5 136.2 42.4 -92.0% -68.9%
Valuables 0.3 0.1 0.0 0.0 0.1 - -
Land 442.3 324.0 3.1 14.9 4.8 56.8% -67.6%
Capital Advance Payments 139.8 5.4 0.0 0.0 0.1 16150.0% -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 7. Expenditure by Ministry

 1393 1394 1393 1394 1394 % YTD % Change
Month 10 YTD Month 10 Budget Budget YTD
Total Expenditures 232705.4 235440.6 22560.1 26203.7 433447.7 54.3% 1.2%
230984.4 231956.9 22409.6 25795.8 420762.9
Ministry of Interior 42994.9 49372.0 4766.5 4375.1 77987.1 63.3% 14.8%
Ministry of Defence 49359.4 47718.3 4505.2 5350.4 113372.5 42.1% -3.3%
Ministry of Foreign Affairs 3311.4 2783.2 286.8 255.1 3429.4 81.2% -16.0%
Presidential Protective Service 934.2 890.7 55.7 99.6 1077.1 82.7% -4.7%
General Directorate of National Security 9353.0 11809.2 1000.0 2842.1 12044.9 98.0% 26.3%
Total Security 105952.9 112573.4 10614.1 12922.3 207911.0 54.1% 6.2%

Presidents Office 1478.9 360.9 122.9 0.0 361.2 99.9% -75.6%

National Assembly Meshanro Jirga 440.7 413.9 34.8 33.9 574.2 72.1% -6.1%
National Assembly Wolesi Jirga 1145.7 1193.1 112.4 109.9 1381.9 86.3% 4.1%
Supreme Court 2617.0 2577.3 262.6 335.1 3205.0 80.4% -1.5%
Ministry of Justice 482.9 580.3 45.1 66.6 1056.3 54.9% 20.2%
Administrative Affairs 1533.6 2866.1 147.0 194.8 3766.9 76.1% 86.9%
Ministry of State and Parliamentart Affairs 76.1 94.4 7.7 14.3 126.8 74.5% 24.2%
Ministry of Haj and Religious Affairs 657.0 827.5 36.1 128.0 1096.7 75.5% 26.0%
Attorney General 933.7 952.0 94.4 84.7 1325.2 71.8% 2.0%
Election Commission 93.3 124.4 9.7 17.5 256.4 48.5% 33.3%
IARCSC 400.2 358.9 37.0 44.0 739.4 48.5% -10.3%
Independent Commission for Overseeing the Implementation of Constitution 45.6 - -
Independent Board of new Kabul 69.3 77.8 0.0 1.4 3257.4 2.4% 12.3%
Afghanistan Independent Human Rights Commission 99.9 - -
The High office of Oversight and Anti Corruption 142.1 151.9 14.7 3.4 234.1 64.9% 6.9%
Independent Directorate of Local Governance 1816.8 1909.9 135.0 151.3 3443.7 55.5% 5.1%
Total Governance, Rule of Law and Human Rights 11887.3 12488.6 1059.5 1184.7 20970.7 59.6% 5.1%

Ministry of Public Works 10676.3 9925.3 1027.1 1423.4 26668.6 37.2% -7.0%
Ministry of Transport and Aviation 790.0 199.3 20.6 19.2 365.6 54.5% -74.8%
Ministry of Communication 1350.3 537.3 129.3 49.8 820.2 65.5% -60.2%
Ministry of Energy and Water 4142.6 3268.9 325.6 393.5 9323.3 35.1% -21.1%
Water Supply and Canalization Corporation 576.7 - -
Da Brishna Shirkat 2441.8 5826.2 60.3 605.2 15485.5 37.6% 138.6%
Ministry of Urban Development 362.8 791.9 18.2 187.3 1634.7 48.4% 118.3%
Independent Board of new Kabul 110.3 - -
Ministry of Mines and Industries 1063.3 1257.0 66.3 178.8 2879.6 43.7% 18.2%
Geodesy and Cartography Office 99.8 116.0 8.8 14.1 149.5 77.6% 16.3%
Directorate of Environment 161.0 171.1 13.8 14.5 259.4 65.9% 6.3%
Afghanistan High Atomic Energy Commission 23.2 24.5 1.4 2.5 41.1 59.6% 5.5%
Municipalities 942.2 832.4 169.5 149.0 0.0 - -11.7%
Total Infrastructure and Natural Resources 22053.3 22949.9 1840.8 3037.4 58314.6 39.4% 4.1%

Ministry of Education 28971.5 27969.8 2890.1 2974.1 47156.9 59.3% -3.5%

Ministry of Higher Education 4429.4 4882.1 351.3 499.3 7825.5 62.4% 10.2%
Ministry of Information and Culture 422.0 463.8 35.5 39.8 723.0 64.2% 9.9%
Science Academy 131.7 159.8 13.3 15.6 234.7 68.1% 21.4%
National Olympic Committee 177.2 305.4 15.7 15.6 570.4 53.5% 72.4%
Total Education 34131.7 33780.9 3306.0 3544.3 56510.4 59.8% -1.0%

Ministry of Public Health 9213.2 9450.9 1052.3 962.1 18637.4 50.7% 2.6%
Total Health 9213.2 9450.9 1052.3 962.1 18637.4 50.7% 2.6%

Ministry of Agriculture 5464.9 5282.6 354.5 1537.8 9191.8 57.5% -3.3%

Ministry of Counter Narcotics 970.5 695.0 85.5 17.5 1645.6 42.2% -28.4%
Ministry of Rural Rehabilitation and Development 17819.5 12516.6 2137.7 815.9 18290.6 68.4% -29.8%
Total Agriculture and Rural Development 24254.9 18494.2 2577.8 2371.2 29128.0 63.5% -23.8%

Ministry of Frontiers and Tribal Affairs 320.2 340.1 38.3 34.1 516.6 65.8% 6.2%
Ministry of Martyrs, Disabled and Social Affairs 16467.2 14352.8 1304.9 1036.6 14718.0 97.5% -12.8%
Ministry of Refugees and Repatriates 258.6 187.7 50.2 21.4 281.2 66.8% -27.4%
Ministry of Women Affairs 138.4 166.6 14.7 21.2 242.5 68.7% 20.4%
Office of Disaster Preparedness 64.4 324.5 7.6 8.3 389.2 83.4% 404.2%
Directorate of Kochis 38.9 54.5 4.0 4.2 100.9 54.0% 40.2%
Total Social Protection 17287.7 15426.2 1419.5 1125.8 16248.4 94.9% -10.8%

Ministry of Finance 4670.8 4822.0 402.4 487.1 8348.9 57.8% 3.2%

Ministry of Commerce 719.6 858.8 64.6 81.5 1063.9 80.7% 19.3%
Ministry of Economy 375.8 304.4 26.8 25.6 522.6 58.2% -19.0%
Control and Audit Office 258.7 317.3 25.8 29.2 938.8 33.8% 22.7%
Central Statistics Office 134.4 142.4 13.5 19.0 446.5 31.9% 5.9%
Afghanistan National Standard Authority 44.0 90.8 6.6 5.6 158.0 57.4% 106.4%
Total Economic Governance and Private Sector Development 6203.3 6535.6 539.6 648.0 11478.8 56.9% 5.4%

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 1721.0 3483.7 150.5 407.9 12684.8 27.5% 102.4%
Total Unclassified 1721.0 3741.0 150.5 407.9 14248.5 26.3% 117.4%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:

Month 10 YTD Month 10
General Public Services 24850.5 35475.6 2294.9 3215.0 This sheet breaks down expenditure by the UN
Recurrent Expenditure 20076.5 28283.7 2133.8 2638.4 COFOG classification, so you can see which priority
Capital Expenditure 4774.0 7191.9 161.2 576.6 areas received what.
Defence 60047.7 61132.2 5597.7 8317.4
Recurrent Expenditure 56597.9 58933.4 5236.4 8163.5 Notes:
Capital Expenditure 3449.8 2198.8 361.3 153.9
- On YTD, the Government expenditure in the
Public Order and Safety 42833.0 43816.8 4521.6 4097.2
defence sector has slightly declined, where as its
Recurrent Expenditure 42484.6 42499.5 4449.6 4018.2
expenditure on public order and safty and general
Capital Expenditure 348.4 1317.2 72.0 78.9 public service has increased.
Economic Affairs 44064.7 35480.7 4305.6 4587.5
Recurrent Expenditure 19250.5 17059.1 1896.6 2774.9 - Increase in capital expenditure on education
Capital Expenditure 24814.2 18421.7 2409.0 1812.6 and health sectors reflect rising need for financing
Environmental Protection 194.6 219.2 13.8 14.5 operational cost of the existing capitals.
Recurrent Expenditure 145.2 152.2 13.8 14.5
Capital Expenditure 49.4 67.0 0.0 0.0 Glossary:
Housing and Communal Amenities 708.9 1130.6 97.6 281.6
Recurrent Expenditure 311.8 356.1 21.1 42.7 COFOG: Classifications of the Functions of
Capital Expenditure 397.0 774.5 76.5 238.8 Government, is a UN classification breaking down
Government expenditure by key policy areas.
Health 9269.4 9505.6 1057.5 966.9
Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 9036.9 8700.9 1042.2 936.6
capital items, typically salaries etc. These are
Capital Expenditure 232.6 804.6 15.3 30.3 items which need to be repurchased each year.
Recreation, Culture and Religion 1387.7 1949.9 108.7 224.6 Capital Expenditure: is the expenditure on assets.
Recurrent Expenditure 1219.1 1548.0 108.3 179.4
Capital Expenditure 168.6 401.9 0.4 45.2
Education 33434.4 32878.5 3245.5 3473.1
Recurrent Expenditure 31846.6 30951.7 3046.0 3314.2
Capital Expenditure 1587.7 1926.7 199.5 158.9
Social Protection 15914.4 13851.6 1317.2 1025.9
Recurrent Expenditure 15880.2 13806.1 1289.1 1016.1
Capital Expenditure 34.2 45.5 28.1 9.8

Total 232705.4 235440.6 22560.1 26203.7

Table 9. Expenditure by Province
1393 1394 1393 1394 YTD Month Overview:
Month 10 YTD Month 10 % Growth
Kabul 12232.2 14366.8 934.3 2050.1 17.5% 119.4% This sheet overviews the expenditure on provinces. This does
Kapisa 1786.2 2152.3 209.8 282.5 20.5% 34.6% not give a full overview of the expenditure benefits to
Parwan 2744.6 3308.7 212.7 488.0 20.6% 129.4% provinces, as some central spending impacts provincial
Wardak 1721.0 2300.3 108.3 151.6 33.7% 40.1% welfare.
Logar 1446.7 1675.6 132.3 128.9 15.8% -2.6%
Nangarhar 10845.9 11386.4 1230.1 1234.7 5.0% 0.4% Notes:
Laghman 1691.7 2065.9 156.7 135.9 22.1% -13.3%
- On YTD, almost all provinces have seen increase in
Pangsher 1032.3 1276.2 114.1 103.6 23.6% -9.1%
expenditures, where as on monthly basis, most of the border
Baghlan 3593.8 3953.2 303.8 268.9 10.0% -11.5% provinces show increase in thier expenditures.
Bamyan 2180.5 2238.8 214.3 121.9 2.7% -43.1%
Ghazni 2795.0 3706.1 344.4 258.3 32.6% -25.0% Glossary:
Paktika 1565.1 1805.0 124.7 154.0 15.3% 23.6%
Paktiya 8851.1 8957.0 922.5 1020.2 1.2% 10.6% Offshore Payments: payments received by the Government
Khost 1950.5 2197.9 180.7 203.0 12.7% 12.3% from outside of Afghanistan, not collected by any of the Line
Kunar 1963.6 2306.0 183.1 207.0 17.4% 13.1% Ministries, or Provinces.
Nuristan 1085.9 1313.7 98.9 106.7 21.0% 7.8%
Badakhshan 3150.4 3890.3 398.5 429.3 23.5% 7.7%
Takhar 2714.7 3280.4 270.8 420.7 20.8% 55.4%
Kunduz 2841.3 4140.6 240.3 56.9 45.7% -76.3%
Samangan 1280.7 1659.5 93.4 118.3 29.6% 26.6%
Balkh 11309.0 11307.4 1201.0 932.2 0.0% -22.4%
Saripul 1564.6 1996.8 115.3 165.2 27.6% 43.3%
Ghor 1738.0 2162.5 151.4 144.1 24.4% -4.8%
Dikondy 1163.9 1400.2 144.2 194.4 20.3% 34.8%
Uruzgan 1481.0 2129.8 248.6 199.3 43.8% -19.9%
Zabul 1417.2 1519.9 89.4 54.1 7.2% -39.5%
Kandahar 10891.5 11005.8 1025.0 830.5 1.0% -19.0%
Jawzjan 1849.0 2141.2 162.8 314.0 15.8% 92.8%
Faryab 2746.5 2959.6 228.0 243.3 7.8% 6.7%
Helmand 9276.8 9930.1 875.2 775.2 7.0% -11.4%
Badghis 2803.9 1555.2 241.1 74.2 -44.5% -69.2%
Herat 10618.3 10422.7 850.2 1011.4 -1.8% 19.0%
Farah 1661.5 2260.1 153.0 155.7 36.0% 1.8%
Nimroz 1229.1 2040.2 82.0 190.4 66.0% 132.1%
Central Ministries 104295.9 93766.5 10497.3 12866.7 -10.1% 22.6%
Offshore Payments 1186.0 861.8 21.7 112.3 -27.3% 417.3%
Total 232705.4 235440.6 22560.1 26203.7 1.2% 16.2%

Table 10. Expenditure by ANDS

 1393 1394 1393 1394 Overview:
Month 10 YTD Month 10
Security 105,952.9 112,573.4 10,614.1 12,922.3 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 11,887.3 12,488.6 1,059.5 1,184.7 priority area (ANDS categories), reflecting the Government's
Infrastructure and Natural Resources 22,053.3 22,949.9 1,840.8 3,037.4 policy priorities.
Education 34,131.7 33,780.9 3,306.0 3,544.3
Health 9,213.2 9,450.9 1,052.3 962.1 Glossary:
Agriculture and Rural Development 24,254.9 18,494.2 2,577.8 2,371.2
ANDS Sectors: ANDS is the Afghanistan National
Social Protection 17,287.7 15,426.2 1,419.5 1,125.8
Development Strategy, the original document setting out
Economic Governance and Private Sector Development 6,203.3 6,535.6 539.6 648.0
the development plan for Afghanistan. The sectors
Unclassified 1,721.0 3,741.0 150.5 407.9 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 10 YTD Month 10
TOTAL FINANCING 2,200.0 (2,141.7) (30,449.9) 712.9 This sheet shows the sources of financing for the deficit, or
uses of the surplus
Net Acquisition of Financial Assets 455.1 (1,416.6) (30,253.0) 259.1
Domestic 455.1 (1,416.6) (30,253.0) 259.1 Notes:
Currency and Deposits 2,776.8 1,984.2 (29,180.5) (700.0)
- Last fiscal year, the Government relied on funds from the
Treasury Single Account 4,299.0 (3,651.5) (30,572.8) 103.8
TSA to finance expenditures, this year (YTD), the TSA has
Provincial Revenue Accounts (0.1) (123.2) - -
been accumulating overall funds, building on some of the
Donor Accounts (1,521.6) 5,699.6 1,392.3 (803.8) losses occure from withdrawal last year.
Other Deposit Accounts (0.5) 59.4 - 0.0
Loans 13.9 8.3 (0.2) (0.0)
Loans 4.4 3.3 0.4 0.8 Glossary:
Advances 9.4 5.0 (0.6) (0.9)
Other Accounts Receivable 357.5 145.8 - - Treasury Single Account: The main bank account of the
Clearing Accounts 250.1 145.8 - - Government. In Afghanistan, the TSA consists of the
Other Current Assets 107.5 - - - Afghani account, the US dollar account, provincial revenue
Other Assets (2,693.1) (3,554.9) (1,072.3) 959.1 and expenditure accounts, and ARTF and LOTFA accounts.
Provincial Expenditure Accounts (2,693.1) (3,554.9) (1,072.3) 959.1
Accounts Receivable: outstanding payments due to the
Foreign - - - -
Government
Net Acquisition of Financial Liabilities 1,744.9 (725.1) (196.9) 453.8 Accounts Payable: outstanding payments owed by the
Domestic 562.1 (779.8) (121.3) 431.2 Government.
Accounts Payable 707.7 1,488.7 (472.6) 555.3
Accounts Payable - Suppliers 726.6 1,498.9 (480.9) 562.6 Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (18.9) (10.1) 8.2 (7.3) usually documented by some type of legal representative.
Pension Liabilities 11.8 10.2 3.8 (0.2) Examples include bonds and shares of stock, but not
Other Payables - 0.2 - 0.2 tangible assets such as real estate or gold. These are
Other Liabilities (157.4) (2,278.9) 347.5 (124.2) included below the line as financing items
Foreign 1,182.8 54.7 (75.5) 22.5
Foreign Currency - - - -
Loans 1,178.3 106.6 (82.2) 22.5
Currency Gain/Loss 4.6 (51.9) 6.6 -