Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Jadi
Fiscal Year 1396
 Contents
Summary

1. GFS Summary

2. Revenue Summary

3. Revenue Monthly

4. Revenue by Province

5. Expenditure Summary

6. Expenditure on Operations

7. Expenditure by Ministry

8. Expenditure by COFOG

9. Expenditure by Province

10. Expenditure by ANDS Sector

11. Financing

1
 1396
1%
1% Year To Date Spending
2%
1% 11% 8%
0% Domestic Revenue Raised YTD
Security

10%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 12.0 bn
Education
Health Change on Last Year
Agriculture and Rural Development
Social Protection 14.8%
Economic Governance and Private Sector Development
66% Unclassified

Inner Chart is 1395

450000
Overall Revenue Performance to Target Month 1 Report
400000 Revenue 1396
350000 4000
300000 Revenue 1395
3500
250000 3000
Target 1396
200000 1395 YTD 1396 YTD
2500
150000 2000
Expediture Performance YTD
100000 1500
50000
1000
0
500
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
0
Wages G+S Interest Social Transfers Capital

AFMIS Download: 05 April 2017 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 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
45000
35000
40000
30000 35000
25000 30000
25000
20000
20000
15000
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

3
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 450000
400000
50000
350000
40000 300000
250000
30000
200000
20000 150000
100000
10000
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

300000 180000
160000
250000
140000
200000 120000
100000
150000
80000
100000 60000
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

4
Top Executing Ministries - Operational Spending Ten Largest Ministries - Operational Spending (Execution Rates)
Rate Rate
1 Geodesy and Cartography Office 9563.4% 1 Geodesy and Cartography Office 9563.4%
2 Afghanistan High Atomic Energy Commission 214.7% 2 Ministry of Economy 58.3%
3 Ministry of Economy 58.3% 3 Afghanistan High Atomic Energy Commission 214.7%
4 National Olympic Committee 35.0% 4 National Olympic Committee 35.0%
5 Central Statistics Office 21.9% 5 Presidents Office
6 Ministry of Information and Culture 11.5% 6 Ministry of Information and Culture 11.5%
7 Ministry of Counter Narcotics 5.2% 7 Ministry of Foreign Affairs 0.8%
8 Control and Audit Office 4.9% 8 Central Statistics Office 21.9%
9 The High office of Oversight and Anti Corruption 3.7% 9 Supreme Court 0.9%
10 Office of Disaster Preparedness 2.9% 10 National Assembly Wolesi Jirga 1.6%
Expected Execution 8.3%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 1 YTD Month 1 Budget Month 1 YTD Month 1 Month YTD This sheet overviews the whole
financial operations of the
Revenue 34252 34252 386721 22082 22082 -35.5% -36% Government, and how they were paid
Tax Revenue 7888 7888 78791 3432 3432 -56.5% -56% for.
Fixed Taxes 806 806 11565 534 534 -33.8% -34% Notes:
Taxes on Income and Profits 1403 1403 24673 122 122 -91.3% -91% - On year to date, as compared to
Taxes on Property 55 55 978 22 22 -60.1% -60% 1395, less revenue has been collected
Taxes on Goods and Services 2957 2957 5417 1031 1031 -65.1% -65% from all revenue lines, except for the
Taxes on International Trade 2512 2512 30004 1660 1660 -33.9% -34% property tax, which shows significant
Other Taxes 155 155 6154 64 64 -58.7% -59% increase.
Grants 23798 23798 258803 10082 10082 -57.6% -58% - The total Tax Revenue collected in
Foreign Governments 23798 23798 10082 10082 -57.6% -58% the first month was Afs 22,082
International Organisation 0 0 0 0 - - million in FY 1396, and Afs 34,252
Other Revenue 2537 2537 43907 8566 8566 237.6% 238% million for the same month in 1395.
Property Income 120 120 2394 89 89 -26.1% -26% This shows a decline of 35.5% over
Sales of Goods and Services 283 283 6333 467 467 65.2% 65% the same month in 1395, and similarly
Fines & Penalties 2037 2037 26698 1313 1313 -35.6% -36% YTD growth declined to 36%.
Extractive Industry - Royalties & Fees 34 34 6162 42 42 23.6% 24% Revenue collection from taxes on
Others 64 64 2319 6656 6656 10298.5% 10298% income and profits decreased highly
Social Contributions 29 29 5221 2 2 -92.3% -92% by 91.3%. Similarly , YTD growth 91%
in month 1 of 1396 as compared to
Expenditure 3627 3627 263475 1822 1822 -49.8% -50% the same month in 1395.
Compensation of Employees 3368 3368 176491 1614 1614 -52.1% -52% The YTD taxes on property and taxes
Uses of Goods and Services 237 237 86576 204 204 -14.3% -14% on income and services was 60% and
Consumption of Fixed Capital 0 0 0 0 0 - - 65% respectively less as compared to
Interest 0 0 407 0 0 - -
the same month in 1395.
- Unclassified revenue (others) shows
Subsidies 0 0 0 0 0 - -
significant amount and increae over
Grants 0 0 0 0 0 - -
the same period in 1395. This could
Social Benefits 22 22 0 5 5 -78.7% -79%
be due to the fact that still the nature
Other Expense 0 0 0 0 0 - -
of some revenue in the pipeline is not
clear and once classified and
Net Operating Balance 30625 30625 123246 20260 20260 -33.8% -34%
distributed on the other revenue
objects, this number will reduce.
Net Acquistion of Non-Financial Assets 0 0 113955 0 0 -26.8% -27%
- Total expenditure was 50% less than
Fixed Assets 0 0 0 0 -26.8% -27% the same month in 1395. Similarly,
Acquisition of Fixed Assets 1 1 1 1 25.4% 25% operating balance was 34% less than
Sale of Fixed Assets (-) -1 -1 -1 -1 4.3% 4% the same month in the previous year.
Change in Inventories 0 0 0 0 - - -Net borrrowing amountd to Afs
Valuables 0 0 0 0 - - 20.26 billion. This amont was 34% less
Non-Produced Assets 0 0 0 0 - - than borrowing for the same period in
the previous year.
Net Lending/Borrowing 30626 30626 9292 20260 20260 -33.8% -34%
Glossary:
Transactions in Financial Assets -30556 -30556 -9292 -20260 -20260 -33.7% -34% YTD: Year to Date, the total collection
Net Acquisition of Financial Assets -30972 -30972 -20415 -20415 -34.1% -34% since the start of the year, up to the
Domestic -30972 -30972 -20415 -20415 -34.1% -34% current point.
Foreign 0 0 0 0 - - Net Operating Balance: revenues
Net Incurrence of Liabilities 416 416 155 155 -62.8% -63% minus non-capital expenditures
Domestic 416 416 155 155 -62.8% -63% (noted in this table as just
Foreign 0 0 0 0 -100.0% -100% expenditures)
Net Lending/Borrowing: the net
Discrepancy 0 69 0 0 0 -100.1% -

6
 Table 2: Revenue Summary Table
Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y
Overview:
Month 1 YTD Month 1 Budget YTD Target from Target YTD Month
This sheet shows the Summary of the
Total Revenues 34252.4 22082.4 34252.4 22082.4 386721.4 29036.0 -23.9% -35.5% -36% Revenue collection by all major
Domestic Revenues 10454.5 12000.5 10454.5 12000.5 127918.9 9625.8 24.7% 14.8% 15% categories of revenue.
Tax Revenues 7888.0 3432.2 7888.0 3432.2 78790.7 5875.1 -41.6% -56.5% -56%
Notes:
Fixed Taxes 806.0 533.8 806.0 533.8 11565.1 921.5 -42.1% -33.8% -34% - Major growing line: Sales of goods and
Income Taxes 1402.7 121.6 1402.7 121.6 24673.0 1703.2 -92.9% -91.3% -91% services
Property Taxes 54.9 21.9 54.9 21.9 977.8 89.1 -75.4% -60.1% -60%
Sales Taxes 2957.3 1031.2 2957.3 1031.2 5416.8 610.7 68.9% -65.1% -65%
- Major falling line: income taxes, other
Other Taxes 155.3 0.0 155.3 0.0 6154.2 350.3 -100.0% -100.0% -100% taxes, fixed taxes and income from
Tax Penalties and Fines 0.0 64.0 0.0 64.0 0.0 0.0 - - - capital proterty have fallen down.
Customs Duty, Import Taxes 2511.9 1659.6 2511.9 1659.6 30003.9 2200.3 -24.6% -33.9% -34%
However ,classifying the large
Non Tax Revenue 2566.5 8568.3 2566.5 8568.3 49128.2 3750.7 128.4% 233.9% 234% miscellanious revenue may change
Income from Capital Property 120.0 88.6 120.0 88.6 2394.3 155.9 -43.2% -26.1% -26% various revenue categories's compositon.
Sales of Goods and Services 282.7 467.0 282.7 467.0 6333.5 522.0 -10.5% 65.2% 65% - Grants disbursment was 0.5% less than
Administrative Fees 1920.9 1281.5 1920.9 1281.5 25025.6 2015.7 -36.4% -33.3% -33%
Royalties 8.4 39.6 8.4 39.6 4521.7 428.6 -90.8% 371.4% 371% the target for the period and 58% less
Non Tax Fines and Penalties 115.9 31.1 115.9 31.1 1672.3 130.4 -76.2% -73.2% -73% than the same period in 1395.
Extractive Industry 25.6 2.5 25.6 2.5 1640.3 64.7 -96.2% -90.4% -90% Glossary:
Miscellaneous Revenue 64.0 6655.8 64.0 6655.8 2319.1 101.0 6491.9% 10298.5% 10298%
Social Contributions 29.0 2.2 29.0 2.2 5221.3 332.5 -99.3% -92.3% -92%
Domestic Revenues: the total revenues
collected by the Government, without
Grants 23797.9 10081.9 23797.9 10081.9 258802.5 19410.2 -0.5 -57.6% -58% including donor support.
Foreign Governments 23797.9 10081.9 23797.9 10081.9 -57.6% -58%
Y-O-Y: Year-on-Year, the growth in
Foreign Governments - Current 18758.2 10081.9 18758.2 10081.9 -46.3% -46%
Foreign Governments - Capital 5039.6 0.0 5039.6 0.0 -100.0% -100% something on last year.
International Organisation 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors.
International Organisation - Current 0.0 0.0 0.0 0.0 - - Often the money can only be spent on a
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - - certain project or activities, but
Other Government Units - Current 0.0 0.0 0.0 0.0 - - sometimes can be spent at the discretion
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
Table 3: Monthly Revenue Collection

Year: 1395 1396

Month: 1 1

Total Revenues 34252.4 22082.4

Domestic Revenues 10454.5 12000.5

Tax Revenues 7888.0 3432.2

Fixed Taxes 806.0 533.8
Income Taxes 1402.7 121.6
Property Taxes 54.9 21.9
Sales Taxes 2957.3 1031.2
Other Taxes 155.3
Tax Penalties and Fines 64.0
Customs Duty, Import Taxes 2511.9 1659.6

Non Tax Revenue 2566.5 8568.3

Income from Capital Property 120.0 88.6
Sales of Goods and Services 282.7 467.0
Administrative Fees 1920.9 1281.5
Royalties 8.4 39.6
Non Tax Fines and Penalties 115.9 31.1
Extractive Industry 25.6 2.5
Miscellaneous Revenue 64.0 6655.8
Social Contributions 29.0 2.2

Grants 23797.9 10081.9

Foreign Governments 23797.9 10081.9
Foreign Governments - Current 18758.2 10081.9
Foreign Governments - Capital 5039.6
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Mi ni s try of Fi nance, Fi s cal Pol i cy Di rectorate and AFMIS

8
 Table 4: Provincial Revenue Collection
1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 1 YTD Month 0 Month 1 Target Target M-o-M Y-o-Y
Kabul 18.1 21.4 0.0 18.1 21.4 19028.0 0.1% - 18.0%
This sheet shows the revenue collected by each
Kapisa 498.0 677.1 0.0 498.0 677.1 181.3 373.5% - 36.0%
Parwan 3.7 41.3 0.0 3.7 41.3 320.6 12.9% - 1028.7% of the 34 provinces, and the central Ministries.
Wardak 0.1 4.1 0.0 0.1 4.1 232.3 1.8% - 3772.8%
Logar 10.6 14.2 0.0 10.6 14.2 176.8 8.0% - 34.4% Notes:
Nangarhar 6.3 14.0 0.0 6.3 14.0 14956.4 0.1% - 123.6% - Majority of the provinces saw increase in the
Laghman 51.7 63.2 0.0 51.7 63.2 214.3 29.5% - 22.2% revenue collection as compared to the same
Pangsher 57.0 68.7 0.0 57.0 68.7 95.5 71.9% - 20.5% period in 1395, among which Urozgan,
Baghlan 3.3 4.8 0.0 3.3 4.8 373.8 1.3% - 46.3%
Panjsher, Pakatika and Bamyan were the top
Bamyan 880.6 1229.5 0.0 880.6 1229.5 185.1 664.3% - 39.6%
Ghazni 127.8 145.5 0.0 127.8 145.5 424.2 34.3% - 13.8% performers, which collected many times more
Paktika 0.0 0.0 0.0 0.0 0.0 108.7 0.0% - - revenue than the same month in 1395. Khost,
Paktiya 4.8 40.8 0.0 4.8 40.8 661.3 6.2% - 742.3% Nimruz and Kunar were provinces whose
Khost 4.4 5.5 0.0 4.4 5.5 293.1 1.9% - 24.2% revenue was around 25% less than the same
Kunar 55.7 32.3 0.0 55.7 32.3 169.4 19.1% - -41.9% period in 1395.
Nuristan 953.5 689.3 0.0 953.5 689.3 50.3 1369.4% - -27.7% - Majority of the pronces, except Farah and
Badakhshan 0.0 0.0 0.0 0.0 0.0 308.6 0.0% - -
Nimruz collected substantially lesser portion of
Takhar 6.0 7.0 0.0 6.0 7.0 367.5 1.9% - 16.7%
Kunduz 17.4 12.9 0.0 17.4 12.9 350.9 3.7% - -25.6%
their respective targeted revenue.
Samangan 11.2 9.7 0.0 11.2 9.7 162.6 6.0% - -13.3% - Typically those on the border will have higher
Balkh 9.2 15.1 0.0 9.2 15.1 20608.6 0.1% - 64.9% collection given the customs revenue
Saripul 5.9 9.5 0.0 5.9 9.5 168.7 5.6% - 59.1% generated there.
Ghor 22.8 23.1 0.0 22.8 23.1 177.6 13.0% - 1.4%
Dikondy 4565.4 4978.5 0.0 4565.4 4978.5 131.5 3784.8% - 9.1% Glossary:
Uruzgan 11.6 20.1 0.0 11.6 20.1 57.7 34.8% - 73.5%
Zabul 6.9 8.3 0.0 6.9 8.3 104.8 7.9% - 19.8%
Kandahar 159.9 196.9 0.0 159.9 196.9 13680.9 1.4% - 23.1%
Province: Afghanistan is broken down into 34
Jawzjan 1582.9 1855.7 0.0 1582.9 1855.7 308.2 602.0% - 17.2% provinces, these provinces are the primary
Faryab 351.8 335.0 0.0 351.8 335.0 394.3 85.0% - -4.8% administrative divisions for the country.
Helmand 4.5 5.3 0.0 4.5 5.3 614.9 0.9% - 16.4%
Badghis 10.5 26.7 0.0 10.5 26.7 128.6 20.8% - 154.0% M-o-M: Month on Month - the change since
Herat 18.1 19.3 0.0 18.1 19.3 22650.9 0.1% - 6.5% the last month.
Farah 3.1 4.4 0.0 3.1 4.4 297.6 1.5% - 41.9%
Nimroz 985.1 1402.8 0.0 985.1 1402.8 541.7 259.0% - 42.4%
Central Ministries 4.7 15.9 0.0 4.7 15.9 63181.8 0.0% - 241.4%
Y-o-Y: Year on Year - the change since the same
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - - month last year.
TOTAL 10452.3 11997.7 0.0 10452.3 11997.7 161708.6 7.4% - 14.8%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 1 YTD Month 0 Month 1 Budget Budget
Total Gross Expenditure 3627.8 1823.2 0.0 3627.8 1823.2 422651.4 0.4% This sheet shows the expenditure by economic classification, showing
o/w Contingency Funds 32085.6 how much the Government spends on items like salaries, travel,
Total Net Expenditures 3626.8 1822.1 0.0 3626.8 1822.1 buildings etc.

Compensation of Employees 3368.0 1614.2 0.0 3368.0 1614.2 176491.3 0.9% Notes:
of which operating budget 3368.023 1614.2 0 3368.023 1614.241 176491.3 0.9% - Till the end of month 1, 0.4% of the core budget was executed. All
Wages and Salaries 3277.9 1591.5 0.0 3277.9 1591.5 expenditure was bellow 1% in the first month. Ideally on average
Wages and Salaries in Cash 3113.6 1420.6 0.0 3113.6 1420.6 exependiture for all revenue lines should be 8% of the the budget.
Wages and Salaries in Kind 164.2 166.1 0.0 164.2 166.1 - Expenditure on salaries has highly decreased both YTD on last
Wages and Salary Advance 0.0 4.9 0.0 0.0 4.9 year,as well as, on monthly basis.
Social Benefits 9.6 0.1 0.0 9.6 0.1
Social Benefits - in Cash 9.6 0.1 0.0 9.6 0.1
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 Glossary:
Return of Salaries -1.4 -0.4 0.0 -1.4 -0.4
Other Compensation 82.0 23.0 0.0 82.0 23.0 Total Gross Expenditure: the total expenditures including interest
payments .
Use of Goods and Services 237.4 203.5 0.0 237.4 203.5 86576.3 0.2%
of which operating budget 233.8 203.5 0.0 233.8 203.5 38685.2 0.5% Core Budget: The operating budget plus the development budget
Travel 31.2 23.5 0.0 31.2 23.5
Communications 4.1 0.0 0.0 4.1 0.0 Recurrent Expenditure: Expenditure that is ongoing rather than one
Contracted Services 11.6 0.0 0.0 11.6 0.0 off, and does not result in the acquisition of a fixed asset. For example
Repairs and Maintenance 22.1 25.0 0.0 22.1 25.0 payments for electricity or fuel, the payment for salaries etc. Often
equated with the operating budget, however development budget
Utilities 18.8 21.5 0.0 18.8 21.5
Fuel 141.2 127.1 0.0 141.2 127.1
spending contains recurrent items and vice versa
Other Use of Goods and Services 8.4 6.5 0.0 8.4 6.5
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Tools and materials (< 50,000) 5.4 0.0 0.0 5.4 0.0
example a tractor or irrigation pump (also called Capital Expenditure)
Other Expenses 1.2 6.3 0.0 1.2 6.3
Advances and Return of Expenditure 1.8 0.2 0.0 1.8 0.2
Compensation of Employees: The total remuneration, in cash or kind,
payable to an employee for work done during the accounting period.
Interest 0.0 0.0 0.0 0.0 0.0 407.4 0.0%
It consists of wages, salaries, and social contributions made on behalf
To Non-Residents 0.0 0.0 0.0 0.0 0.0
of employees to social insurance schemes. Excluded are amounts paid
to contractors, self-employed outworkers, and other workers who are
Social Transfers 21.8 4.7 0.0 21.8 4.7 13135.9 0.0% not employees.
Subsidies 0.0 0.0 0.0 0.0 0.0
Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 Goods and Services: Expenditure items such as electricity costs,
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 maintenance and repair, consultancy services and items with a
Grants to Foreign Government - Capital 0.0 0.0 0.0 0.0 0.0 purchase value below Afs 50,000
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 Subsidies: Payments made to State Owned Enterprises to help them
Social Security 21.8 0.0 0.0 21.8 0.0 cover their costs
Other Social Transfers 0.0 4.7 0.0 0.0 4.7
Social Assistance 0.0 0.0 0.0 0.0 0.0 Transfers: Payments to a person or organization for which no service
Advance Subsides, Grants 0.0 4.7 0.0 0.0 4.7 is received, for which pension payments and subsidies

Interest Payments: The interest paid on outstanding loans

Gross Acquisition of Nonfinancial Assets 0.6 0.8 0.0 0.6 0.8 113954.9 0.0%
of which operating budget 0.6 0.8 0.0 0.6 0.8 8736.5 0.0% Contingency Funds: Items listed in the operating and development
Net Acquisition of Nonfinancial Assets -0.4 -0.3 0.0 -0.4 -0.3 budgets that may require funding. Throughout the year, funding from
Sale of Land and Buildings -1.1 -1.1 0.0 -1.1 -1.1 contingency reserve items may be allocated to the budgets of
Buildings and Structures 0.0 0.0 0.0 0.0 0.0 budgetary units during the year (increasing their original budget)
Machinery / Equipment (>50,000) 0.6 0.8 0.0 0.6 0.8
Valuables 0.0 0.0 0.0 0.0 0.0
Land 0.0 0.0 0.0 0.0 0.0
Capital Advance Payments 0.0 0.0 0.0 0.0 0.0

Memorandum Items
Contingency Funds 32085.6

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
Table 6: Expenditure on Operation
Afs Mi l l i ons 1395 1396 1396 1395 1396 1396 % YTD % Growth Month
Overview:
Month 1 YTD Month 0 Month 1 Budget Budget M-o-M Y-o-Y
Total Gross Expenditure 3624.3 1823.2 0.0 3624.3 1823.2 236352.9 0.8% - -49.7% This sheet shows the overview of operating
Total Net Expenditures 3623.2 1822.1 0.0 3623.2 1822.1 - -49.7% expenditure by type, this is only expenditure
that occurs under the operating budget.
Compensation of Employees 3368.0 1614.2 0.0 3368.0 1614.2 176491.3 0.9% - -52.1%
Wages and Salaries 3277.9 1591.5 0.0 3277.9 1591.5 - -51.4%
Wages and Salaries in Cash 3113.6 1420.6 0.0 3113.6 1420.6 - -54.4% Notes:
Wages and Salaries in Kind 164.2 166.1 0.0 164.2 166.1 - 1.1% - All expenditure objects, excpet for wages in
Wages and Salary Advance 0.0 4.9 0.0 0.0 4.9 - 12078%
Social Benefits 9.6 0.1 0.0 9.6 0.1 - -98.6%
advance and unclassified expenditure were
Social Benefits - in Cash 9.6 0.1 0.0 9.6 0.1 - -98.6% less than the same period in the previous
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - year. Advanced wages shows substantial
Return of Salaries -1.4 -0.4 0.0 -1.4 -0.4 - -74.4%
Other Compensation 82.0 23.0 0.0 82.0 23.0 - -72.0%
increase over the previous year.
- Tools and materials costs less than Afs
Use of Goods and Services 233.8 203.5 0.0 233.8 203.5 38685.2 0.5% - -13.0% 50,000 are classified as a Goods and
Travel 31.0 23.5 0.0 31.0 23.5 - -24.2%
Services, not a capital, expenditure.
Communications 4.1 0.0 0.0 4.1 0.0 - -100.0%
Contracted Services 8.3 0.0 0.0 8.3 0.0 - -100.0%
Repairs and Maintenance 22.1 25.0 0.0 22.1 25.0 - 13.3% - Operations expenditure is mainly
Utilities 18.8 21.5 0.0 18.8 21.5 - 14.1% composed of salaries, which to date have
Fuel 141.2 127.1 0.0 141.2 127.1 - -10.0%
Other Use of Goods and Services 8.4 6.5 0.0 8.4 6.5 - -23.1%
made up 88.5% of operating expenditure.
Tools and materials (< 50,000) 5.4 0.0 0.0 5.4 0.0 - -100.0%
Other Expenses 1.2 6.3 0.0 1.2 6.3 - 412.7% Glossary:
Advances and Return of Expenditure 1.8 0.2 0.0 1.8 0.2 - -88.6%

Interest 0.0 0.0 0.0 0.0 0.0 407.4 0.0% - - Total Gross Expenditure: the total
To Non-Residents 0.0 0.0 0.0 0.0 0.0 - - expenditures including interest payments
Social Transfers 21.8 4.7 0.0 21.8 4.7 12032.4 0.0% - -78.7%
Subsidies 0.0 0.0 0.0 0.0 0.0 - - Operating Budget: the Government budget
Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 - - is split into operating and development.
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - Operating is the expenditure not targeted
Grants to Foreign Government - Capital 0.0 0.0 0.0 0.0 0.0 - -
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - -
towards particular development projects
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - under the NPPs.
Social Security 21.8 0.0 0.0 21.8 0.0 - -100.0%
Other Social Transfers 0.0 4.7 0.0 0.0 4.7 - -
Social Assistance 0.0 0.0 0.0 0.0 0.0 - -
Development Budget: The Government
Advance Subsides, Grants 0.0 4.7 0.0 0.0 4.7 - - budget for development projects
implemented by Government agencies. It
contains recurrent and capital expenditure in
Gross Acquisition of Nonfinancial Assets 0.6 0.8 0.0 0.6 0.8 8736.5 0.0% - 25.4%
Net Acquisition of Nonfinancial Assets -0.4 -0.3 0.0 -0.4 -0.3 - -26.8% Afghanistan. These projects are mainly
Sale of Land and Buildings -1.1 -1.1 0.0 -1.1 -1.1 - 4.3% donor funded. The Development Budget is
Buildings and Structures 0.0 0.0 0.0 0.0 0.0 - - sometimes referred to as the Capital Budget
Machinery / Equipment (>50,000) 0.6 0.8 0.0 0.6 0.8 - 25.4%
Valuables 0.0 0.0 0.0 0.0 0.0 - - in other countries
Land 0.0 0.0 0.0 0.0 0.0 - -
Capital Advance Payments 0.0 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change
Month 1 YTD Month 1 Budget Budget YTD Month
Overview:
Total Expenditures 3627.8 1823.2 3627.8 1823.2 422651.4 0.4% -49.7% -49.7% This sheet shows the
3561.8 1806.9 3561.8 1806.9 382962.0
Ministry of Interior 13.1 0.0 13.1 0.0 58345.1 0.0% -100.0% -100.0%
expenditure that is
Ministry of Defence 6.2 0.0 6.2 0.0 67678.2 0.0% -100.3% -100.3% undertaken by each Ministry,
Ministry of Foreign Affairs 55.2 37.7 55.2 37.7 6099.6 0.6% -31.8% -31.8%
Presidential Protective Service 0.0 0.0 0.0 0.0 1804.8 0.0% - -
so you can see how much
General Directorate of National Security 3.8 0.0 3.8 0.0 14575.3 0.0% -100.0% -100.0% each Ministry was budgeted,
Total Security 78.3 37.7 78.3 37.7 148502.9 0.0% -51.9% -51.9%
and how much they have
Presidents Office 76.5 88.6 76.5 88.6 0.0 - 15.8% 15.8% managed to spend to date.
National Assembly Meshanro Jirga 0.0 0.0 0.0 0.0 491.8 0.0% - -
National Assembly Wolesi Jirga 25.6 24.2 25.6 24.2 1616.3 1.5% -5.3% -5.3%
Supreme Court 122.6 29.8 122.6 29.8 3517.3 0.8% -75.7% -75.7% Notes:
Ministry of Justice 597.5 0.0 597.5 0.0 1140.0 0.0% -100.0% -100.0% - 0.4% of the budget was
Administrative Affairs 0.0 0.0 0.0 0.0 5194.4 0.0% - -
Ministry of State and Parliamentart Affairs 11.5 0.0 11.5 0.0 138.1 0.0% -100.0% -100.0% spent in first month
Ministry of Haj and Religious Affairs 11.1 0.0 11.1 0.0 2036.6 0.0% -100.0% -100.0% - Expenditure in the first
Attorney General 2.5 0.0 2.5 0.0 1871.7 0.0% -100.0% -100.0%
Election Commission 1.6 0.0 1.6 0.0 220.2 0.0% -100.0% -100.0% month was almost 50% lesser
IARCSC 4.9 0.0 4.9 0.0 521.4 0.0% -100.0% -100.0% than the same period in the
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - -
Independent Board of new Kabul 13.2 0.0 13.2 0.0 4996.9 0.0% -100.0% -100.0%
previous year
Afghanistan Independent Human Rights Commission 40.1 - - - - Governances sector by
The High office of Oversight and Anti Corruption 6.9 5.0 6.9 5.0 164.7 3.0% -27.5% -27.5%
Independent Directorate of Local Governance 1.7 0.0 1.7 0.0 5404.2 0.0% -100.0% -100.0%
spending 1.1% of its budget
Total Governance, Rule of Law and Human Rights 875.6 147.6 875.6 147.6 27426.1 0.5% -83.1% -83.1% was the top spending sector.
Ministry of Public Works 101.2 20.8 101.2 20.8 31705.4 0.1% -79.4% -79.4%
Ministry of Transport and Aviation 3.9 0.0 3.9 0.0 394.6 0.0% -100.0% -100.0% -Infrastracture sector was the
Ministry of Communication 7.1 6.3 7.1 6.3 2734.9 0.2% -11.1% -11.1% least spending sector in this
Ministry of Energy and Water 154.5 0.0 154.5 0.0 11062.8 0.0% -100.0% -100.0%
Water Supply and Canalization Corporation 741.6 - - - period.
Da Brishna Shirkat 6.2 0.0 6.2 0.0 25272.8 0.0% -100.0% -100.0%
Ministry of Urban Development 5.6 4.0 5.6 4.0 4473.3 0.1% -28.9% -28.9%
Independent Board of new Kabul 1297.1 - - - Glossary:
Ministry of Mines and Industries 39.4 0.0 39.4 0.0 2965.6 0.0% -100.0% -100.0%
Geodesy and Cartography Office 991.5 1052.0 991.5 1052.0 11.0 9563.4% 6.1% 6.1%
Directorate of Environment 0.0 0.0 0.0 0.0 309.8 0.0% - - Total Gross Expenditure: the
Afghanistan High Atomic Energy Commission 99.0 117.9 99.0 117.9 54.9 214.7% 19.0% 19.0% total expenditures including
Municipalities 5.0 4.6 5.0 4.6 0.0 - -9.2% -9.2%
Total Infrastructure and Natural Resources 1413.4 1205.4 1413.4 1205.4 81023.8 1.5% -14.7% -14.7%
interest payments

Ministry of Education 6.6 0.0 6.6 0.0 46068.9 0.0% -100.0% -100.0%
Ministry of Higher Education 9.7 7.4 9.7 7.4 8117.5 0.1% -24.0% -24.0%
Operating Budget: the
Ministry of Information and Culture 119.2 69.5 119.2 69.5 845.5 8.2% -41.7% -41.7% Government budget is split
Science Academy 12.0 0.0 12.0 0.0 270.7 0.0% -100.0% -100.0%
National Olympic Committee 103.8 99.3 103.8 99.3 567.2 17.5% -4.3% -4.3%
into operating and
Total Education 251.3 176.2 251.3 176.2 55869.9 0.3% -29.9% -29.9% development. Operating is
the expenditure not targeted
Ministry of Public Health 19.4 10.0 19.4 10.0 14775.0 0.1% -48.7% -48.7%
Total Health 19.4 10.0 19.4 10.0 14775.0 0.1% -48.7% -48.7% towards particular
development projects under
Ministry of Agriculture 0.0 0.0 0.0 0.0 9510.9 0.0% - -
Ministry of Counter Narcotics 14.2 11.7 14.2 11.7 1681.6 0.7% -17.4% -17.4% the NPPs.
Ministry of Rural Rehabilitation and Development 5.3 0.0 5.3 0.0 17210.2 0.0% -100.0% -100.0%
Total Agriculture and Rural Development 19.5 11.7 19.5 11.7 28402.6 0.0% -39.8% -39.8%

Ministry of Frontiers and Tribal Affairs 2.4 -0.2 2.4 -0.2 666.4 0.0% -108.9% -108.9%
Ministry of Martyrs, Disabled and Social Affairs 2.1 0.0 2.1 0.0 13459.2 0.0% -100.0% -100.0%
Ministry of Refugees and Repatriates 21.1 0.0 21.1 0.0 475.0 0.0% -100.0% -100.0%
Ministry of Women Affairs 8.6 0.0 8.6 0.0 263.8 0.0% -100.2% -100.2%
Office of Disaster Preparedness 4.2 15.6 4.2 15.6 528.2 2.9% 271.3% 271.3%
Directorate of Kochis 5.6 0.0 5.6 0.0 402.0 0.0% -100.0% -100.0%
Total Social Protection 43.9 15.3 43.9 15.3 15794.6 0.1% -65.1% -65.1%

Ministry of Finance 16.0 6.7 16.0 6.7 7490.4 0.1% -58.2% -58.2%
Ministry of Commerce 24.8 0.0 24.8 0.0 1051.6 0.0% -100.0% -100.0%
Ministry of Economy 765.1 153.0 765.1 153.0 503.4 30.4% -80.0% -80.0%
Control and Audit Office 7.0 7.6 7.0 7.6 556.5 1.4% 8.2% 8.2%
Central Statistics Office 43.8 35.7 43.8 35.7 234.9 15.2% -18.4% -18.4%
Afghanistan National Standard Authority 3.4 0.0 3.4 0.0 330.6 0.0% -100.0% -100.0%
Total Economic Governance and Private Sector Development 860.0 203.0 860.0 203.0 10167.4 2.0% -76.4% -76.4%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.4 0.0 0.4 0.0 999.6 0.0% -100.0% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 66.0 16.3 66.0 16.3 39689.3 0.0% -75.4% -75.4%
Total Unclassified 66.4 16.3 66.4 16.3 40689.0 0.0% -75.5% -75.5%

12
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 1 YTD Month 1
General Public Services 384.3 288.6 384.3 288.6
Recurrent Expenditure 384.3 288.6 384.3 288.6
This sheet breaks down expenditure
Capital Expenditure 0.0 0.0 0.0 0.0 by the UN COFOG classification, so
Defence 1840.0 1311.8 1840.0 1311.8 one can see which priority areas
Recurrent Expenditure 1839.4 1311.0 1839.4 1311.0 received what.
Capital Expenditure 0.6 0.8 0.6 0.8
Public Order and Safety 774.7 71.4 774.7 71.4 Notes:
Recurrent Expenditure 774.7 71.4 774.7 71.4
- On YTD, the Government
Capital Expenditure 0.0 0.0 0.0 0.0
Economic Affairs 160.4 40.4 160.4 40.4
expenditure in the general public
Recurrent Expenditure 160.4 40.4 160.4 40.4 services, defence sector, and
Capital Expenditure 0.0 0.0 0.0 0.0 publiuc order and safety shows
Environmental Protection 5.6 0.0 5.6 0.0 decline as compared to the previous
Recurrent Expenditure 5.6 0.0 5.6 0.0
year.
Capital Expenditure 0.0 0.0 0.0 0.0
Housing and Communal Amenities 7.5 0.0 7.5 0.0
Recurrent Expenditure 7.5 0.0 7.5 0.0
Capital Expenditure 0.0 0.0 0.0 0.0 Glossary:
Health 102.3 20.8 102.3 20.8 COFOG: Classifications of the
Recurrent Expenditure 102.3 20.8 102.3 20.8 Functions of Government, is a UN
Capital Expenditure 0.0 0.0 0.0 0.0
classification breaking down
Recreation, Culture and Religion 33.4 17.8 33.4 17.8
Recurrent Expenditure 33.4 17.8 33.4 17.8
Government expenditure by key
Capital Expenditure 0.0 0.0 0.0 0.0 policy areas.
Education 274.3 69.6 274.3 69.6 Recurrent Expenditure: is
Recurrent Expenditure 274.3 69.6 274.3 69.6 expenditure on non-capital items,
Capital Expenditure 0.0 0.0 0.0 0.0 typically salaries etc. These are
Social Protection 48.4 2.9 48.4 2.9 items which need to be repurchased
Recurrent Expenditure 48.4 2.9 48.4 2.9
each year.
Capital Expenditure 0.0 0.0 0.0 0.0
Capital Expenditure: is the
Total 3630.7 1823.2 3630.7 1823.2 expenditure on assets.

13
Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month
Overview:
Month 1 YTD Month 1 % Growth
Kabul 56.7 0.0 56.7 0.0 -100.0% -100.0%
Kapisa 0.0 0.0 0.0 0.0 - - This sheet overviews the expenditure
Parwan 18.1 0.0 18.1 0.0 -100.0% -100.0% on provinces. This does not give a full
Wardak 0.0 0.0 0.0 0.0 - -
Logar 32.5 0.0 32.5 0.0 -100.0% -100.0% overview of the expenditure benefits to
Nangarhar 0.0 0.0 0.0 0.0 -100.0% -100.0% provinces, as some central spending
Laghman 0.0 0.0 0.0 0.0 - - impacts provincial welfare.
Pangsher 0.0 0.0 0.0 0.0 - -
Baghlan 4.9 0.0 4.9 0.0 -100.0% -100.0%
Bamyan 194.7 0.0 194.7 0.0 -100.0% -100.0% Notes:
Ghazni 0.0 0.0 0.0 0.0 - -
Paktika 0.0 0.0 0.0 0.0 - -
Paktiya 5.0 0.0 5.0 0.0 -100.0% -100.0%
- Both on YTD and monthly basis,
Khost 2.9 0.0 2.9 0.0 -100.0% -100.0% almost all provinces have seen
Kunar 29.3 0.0 29.3 0.0 -100.0% -100.0% decreases in expenditures as compared
Nuristan 0.0 0.0 0.0 0.0 - -
to the same period in the previous year.
Badakhshan 0.0 0.0 0.0 0.0 - -
Takhar 0.0 0.0 0.0 0.0 - -
Kunduz 9.8 0.0 9.8 0.0 -100.0% -100.0% Glossary:
Samangan 0.0 0.0 0.0 0.0 - -
Balkh 0.0 0.0 0.0 0.0 - -
Saripul 0.0 0.0 0.0 0.0 - -
Offshore Payments: payments received
Ghor 34.3 0.0 34.3 0.0 -100.0% -100.0% by the Government from outside of
Dikondy 2701.4 1820.6 2701.4 1820.6 -32.6% -32.6% Afghanistan, not collected by any of the
Uruzgan 0.0 0.0 0.0 0.0 - -
Zabul 0.0 0.0 0.0 0.0 - -
Line Ministries, or Provinces.
Kandahar 204.0 2.6 204.0 2.6 -98.7% -98.7%
Jawzjan -0.4 0.0 -0.4 0.0 -100.0% -100.0%
Faryab 0.0 0.0 0.0 0.0 - -
Helmand 0.0 0.0 0.0 0.0 - -
Badghis 24.2 0.0 24.2 0.0 -100.0% -100.0%
Herat 0.0 0.0 0.0 0.0 - -
Farah 0.0 0.0 0.0 0.0 - -
Nimroz 304.8 0.0 304.8 0.0 -100.0% -100.0%
Central Ministries 6.6 0.0 6.6 0.0 -100.0% -100.0%
Offshore Payments 0.0 0.0 0.0 0.0 - -
Total 3628.8 1823.2 3628.8 1823.2 -49.8% -49.8%

14
 Table 10: Expenditure by ANDS Pillar

1395 1396 1395 1396 Overview:

Month 1 YTD Month 1 This sheet shows the expenditure by Government policy
Security 78.3 37.7 78.3 37.7 priority area (ANPDF categories), reflecting the
Governance, Rule of Law and Human Rights 875.6 147.6 875.6 147.6 Government's policy priorities.
Infrastructure and Natural Resources 1,413.4 1,205.4 1,413.4 1,205.4 - Spending on security; governance, rule of law and
Education 251.3 176.2 251.3 176.2 Human rights; health; and education spent more than
other policy ereas.
Health 19.4 10.0 19.4 10.0
Glossary:
Agriculture and Rural Development 19.5 11.7 19.5 11.7 ANPDF Sectors: ANDS is the Afghanistan National
Social Protection 43.9 15.3 43.9 15.3 Peace and Development Framework, the original
Economic Governance and Private Sector Development 860.0 203.0 860.0 203.0 document setting out the development plan for
Unclassified 66.4 16.3 66.4 16.3 Afghanistan. The sectors represent budget sectors into
which Ministries and Agencies can be categorised. This
breakdown gives an idea of where the Government's
priorities lay.

15
 Table 11: Financing

TOTAL FINANCING (30,556.4) (20,260.4) (30,556.4) (20,260.4) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (30,972.0) (20,415.1) (30,972.0) (20,415.1)
Notes:
Domestic (30,972.0) (20,415.1) (30,972.0) (20,415.1)
Currency and Deposits (25,046.3) (16,756.1) (25,046.3) (16,756.1) -Values in the bracket shows increase in assets and
Treasury Single Account (20,415.0) (16,756.1) (20,415.0) (16,756.1) decrease in liabilties; and values without bracket
Provincial Revenue Accounts 0.0 - 0.0 - shows increase in liablities and decrease in assets.
Donor Accounts (3,136.8) - (3,136.8) - -Financing shows a net increase of Afs 20.26 billion in
Other Deposit Accounts (1,494.5) - (1,494.5) - the first month. The increase is because assets has
Loans 4.1 3.7 4.1 3.7 increased significantly, while the change in liablities is
Loans 0.4 - 0.4 - not significant.
Advances 3.7 3.7 3.7 3.7
Glossary:
Other Accounts Receivable (0.0) - (0.0) -
Clearing Accounts (0.0) - (0.0) - Treasury Single Account: The main bank account of the
Other Current Assets - - - - Government. In Afghanistan, the TSA consists of the
Other Assets (5,929.8) (3,662.7) (5,929.8) (3,662.7) Afghani account, the US dollar account, provincial
Provincial Expenditure Accounts (5,929.8) (3,662.7) (5,929.8) (3,662.7) revenue and expenditure accounts, and ARTF and
Foreign - - - - LOTFA accounts.

Net Acquisition of Financial Liabilities 415.7 154.7 415.7 154.7 Accounts Receivable: outstanding payments due to the
Government
Domestic 415.6 154.7 415.6 154.7
Accounts Payable 107.8 118.5 107.8 118.5 Accounts Payable: outstanding payments owed by the
Accounts Payable - Suppliers 18.4 68.4 18.4 68.4 Government.
Accounts Payable - Other 89.3 50.1 89.3 50.1
Pension Liabilities 64.3 22.9 64.3 22.9 Financial Assets: A financial claim on an asset that is
Other Payables - - - - usually documented by some type of legal
Other Liabilities 243.6 13.2 243.6 13.2 representative. Examples include bonds and shares of
Foreign 0.0 - 0.0 - stock, but not tangible assets such as real estate or
gold. These are included below the line as financing
Foreign Currency - - - -
items
Loans - - - -
Currency Gain/Loss 0.0 - 0.0 -

16