Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Sunbula
Month 9

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
2% Year To Date Spending
5%

9% Domestic Revenue Raised YTD

Security

7%
43%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 116. bn
4% Education
Health Change on Last Year
Agriculture and Rural Development
13% Social Protection 14.2%
Economic Governance and Private Sector Development
Unclassified
11% 6%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 9 Report
400000 Revenue 1396
350000 140000
300000 Revenue 1395
120000
250000 100000
Target 1396
200000 1395 YTD 1396 YTD
80000
150000
60000 Expediture Performance YTD
100000
40000
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: 21 November 2017 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
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
40000
40000
35000
35000
30000
30000
25000
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
 200000
1395 YTD 1396 YTD 1396 Budget
180000
Portion of Budget Spent
160000
140000
120000 68.6% 43.7% 17.6% 71.2% 31.4%

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 General Directorate of National Security 74.2% 1 Ministry of State and Parliamentart Affairs 68.0%
2 Ministry of Martyrs, Disabled and Social Affairs 73.3% 2 Ministry of Refugees and Repatriates 64.9%
3 National Assembly Wolesi Jirga 72.9% 3 Ministry of Agriculture 56.5%
4 Office of Disaster Preparedness 70.5% 4 Ministry of Finance 52.5%
5 Ministry of Energy and Water 69.5% 5 Ministry of Rural Rehabilitation and Development 44.2%
6 Science Academy 69.0% 6 Ministry of Urban Development 43.1%
7 Ministry of Foreign Affairs 68.9% 7 Ministry of Foreign Affairs 42.6%
8 Ministry of Urban Development 68.6% 8 Ministry of Public Health 41.1%
9 Presidential Protective Service 68.6% 9 General Directorate of National Security 38.8%
10 Supreme Court 67.8% 10 Ministry of Economy 38.8%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 58.8% 1 Ministry of Public Works 35.8%
2 Ministry of Interior 61.7% 2 Ministry of Rural Rehabilitation and Development 44.2%
3 Ministry of Education 65.5% 3 Ministry of Public Health 41.1%
4 Ministry of Martyrs, Disabled and Social Affairs 73.3% 4 Ministry of Agriculture 56.5%
5 General Directorate of National Security 74.2% 5 Da Brishna Shirkat 26.4%
6 Ministry of Finance 47.5% 6 Ministry of Energy and Water 35.0%
7 Ministry of Foreign Affairs 68.9% 7 Ministry of Education 22.2%
8 Ministry of Higher Education 59.3% 8 Ministry of Finance 52.5%
9 Ministry of Public Health 63.7% 9 Ministry of Urban Development 43.1%
10 Supreme Court 67.8% 10 Municipalities
Expected Execution 75.0% Expected Execution 75.0%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 9 YTD Month 9 Budget Month 9 YTD Month 9 Month YTD
This sheet overviews the whole financial
Revenue 244964 28315 411803 241819 32547 14.9% -1% operations of the Government, and how
Tax Revenue 68998 6268 108957 81986 7601 21.3% 19% they were paid for.
Fixed Taxes 7484 761 17658 9046 906 19.2% 21%
Notes:
Taxes on Income and Profits 17039 1537 26088 20023 1488 -3.2% 18%
Taxes on Property 301 31 467 333 31 -2.1% 10% - On year to date, total revenue
Taxes on Goods and Services 19720 1538 30936 23844 2108 37.1% 21% collections was Afs 241.8 billion, out of
Taxes on International Trade 21229 2048 33807 26631 2779 35.6% 25% which Afs 32.5 billion was collected in the
Other Taxes 3224 352 0 2110 289 -18.1% -35% month 9. This shows that revenue
Grants 143047 18257 258803 125478 20935 14.7% -12% collection improved dramatically in the
Foreign Governments 143047 18257 125478 20935 14.7% -12% month 9 of 1396. Revenue collected in
International Organisation 0 0 0 0 - - the month 9 was 14.9% more than the
same month in 1395. While revenue
Other Revenue 29700 3394 38989 30901 3656 7.7% 4%
collection for all 9 months (YTD) was
Property Income 1284 147 1999 1335 186 26.3% 4% decreased to 1% less than revenue
Sales of Goods and Services 4368 300 6258 5615 794 164.3% 29% collected in the 9 months in 1395.
Fines & Penalties 18055 1836 27689 19231 2183 18.9% 7% - On year to date, collections in all tax
Extractive Industry - Royalties & Fees 817 37 1475 1447 88 140.9% 77% components have increased as a result of
Others 5175 1073 1568 3272 404 -62.3% -37% improved business activity during the
Social Contributions 3221 396 5055 3453 354 -10.4% 7% year, and refliceting an improvement in
retail activity from the low base last year.
Expenditure 190110 23006 293771 191514 25446 10.6% 1%
- Revenue collection up to 9 months in
Compensation of Employees 115709 14020 181297 124310 13985 -0.3% 7%
1396 makes 58.7% of target revenue, and
Uses of Goods and Services 56629 8231 110644 48406 9609 16.7% -15% month 9 alone makes 7.9% of target
Consumption of Fixed Capital 0 0 0 0 0 - - revenue.
Interest 377 33 1831 323 11 -67.4% -14% - Expenditure in the month 9 was 10.6%
Subsidies 1050 0 0 1049 350 - 0% higher, while on year to date it is only 1
Grants 186 39 0 222 47 22.1% 19% percent high than the same period in the
Social Benefits 16160 683 0 17205 1444 111.4% 6% previous year. 65.1% of operating budget
Other Expense 0 0 0 0 0 - - was spent in the 9 months of the year.

- The balance is positive in month 9,

Net Operating Balance 54854 5308 118031 50304 7101 33.8% -8%
reflecting more revenue collection.
than spending.
Net Acquistion of Non-Financial Assets 31520 3914 107684 33736 5655 44.5% 7%
Fixed Assets 30911 3863 33419 5581 44.5% 8%
Acquisition of Fixed Assets 32007 3865 33505 5631 45.7% 5% Glossary:
Sale of Fixed Assets (-) -1096 -2 -86 -50 2285.5% -92%
Change in Inventories 0 0 0 0 - - YTD: Year to Date, the total collection
Valuables 1 0 0 0 - -49% since the start of the year, up to the
current point.
Non-Produced Assets 608 51 317 73 42.4% -48%
Net Operating Balance: revenues minus
Net Lending/Borrowing 23335 1394 10347 16569 1446 3.7% -29% non-capital expenditures (noted in this
table as just expenditures)
Transactions in Financial Assets -35733 -1394 -10347 -16557 -1446 3.7% -54%
Net Acquisition of Financial Assets -36489 -1983 -19019 -2185 10.2% -48% Net Lending/Borrowing: the net
Domestic -36489 -1983 -19019 -2185 10.2% -48% operating balance, minus net acquisition
Foreign 0 0 0 0 - - of non-financial assets
Net Incurrence of Liabilities 756 588 2462 739 25.7% 225%
Domestic 912 534 3225 834 56.3% 254%
Foreign -155 55 -762 -94 -272.4% 391%

Discrepancy 0 0 0 12 0 - -

6
 Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 9 YTD Month 9 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 244964.5 241818.7 28314.5 32546.7 411802.5 35761.7 -9.0% -1.3% 15%
Domestic Revenues 101917.8 116340.2 10057.3 11611.3 153000.0 12038.1 -3.5% 14.2% 15% Notes:

Tax Revenues 68997.6 81985.8 6267.5 7601.1 108956.7 8469.1 -10.2% 18.8% 21% Revenue for the month has:
Fixed Taxes 7484.2 9045.7 760.5 906.3 17658.0 1247.5 -27.3% 20.9% 19%
Income Taxes 17039.1 20022.6 1536.9 1488.5 26088.0 2346.0 -36.6% 17.5% -3%
- Out of total revenue collected up to month 9
Property Taxes 301.3 332.7 31.3 30.6 467.4 30.0 1.9% 10.4% -2%
Sales Taxes 19719.5 23844.3 1538.0 2108.5 30936.0 2221.1 -5.1% 20.9% 37%
of FY1396, Afs 116.3 billion was collected from
Other Taxes 3224.4 0.0 352.3 0.0 0.0 0.0 - -100.0% -100% domestic sources (grants deducted). In month
Tax Penalties and Fines 0.0 2109.9 0.0 288.6 0.0 0.0 - - - 9 alone Afs 11.6 billion revenue was collected
Customs Duty, Import Taxes 21229.1 26630.6 2048.5 2778.7 33807.3 2624.4 5.9% 25.4% 36% from domestic sources.
- YTD domestic revenue collection was 14.2%
Non Tax Revenue 32920.2 34354.5 3789.8 4010.1 44043.3 3569.1 12.4% 4.4% 6% more than the same period in FY1395.
Income from Capital Property 1284.2 1335.3 147.4 186.1 1999.1 219.4 -15.2% 4.0% 26%
Sales of Goods and Services 4367.8 5615.3 300.5 794.1 6258.5 518.9 53.1% 28.6% 164%
Administrative Fees 17234.3 18712.6 1765.6 2125.8 26470.3 1984.3 7.1% 8.6% 20%
- Major growing line: Sales of Goods and
Royalties 134.5 286.3 15.5 32.8 290.9 13.5 142.3% 113.0% 112% Services, Custom duty, income tax,
Non Tax Fines and Penalties 821.0 518.4 70.9 57.4 1218.5 95.4 -39.9% -36.9% -19% Miscellaneous, Sales tax, followed by Sales
Extractive Industry 682.9 1161.0 21.1 55.3 1183.8 212.9 -74.0% 70.0% 162% taxes.
Miscellaneous Revenue 5174.9 3272.5 1073.2 404.4 1567.7 85.3 374.2% -36.8% -62% - Major falling line: Non tax Fines and
Social Contributions 3220.6 3453.0 395.6 354.3 5054.7 439.4 -19.4% 7.2% -10% Penalties
Grants 143046.7 125478.5 18257.2 20935.5 258802.5 23723.6 -0.1 -12.3% 15%
Foreign Governments 143046.7 125478.5 18257.2 20935.5 -12.3% 15%
Foreign Governments - Current 105366.2 85764.4 14197.4 10523.9 -18.6% -26% Glossary:
Foreign Governments - Capital 37680.6 39714.1 4059.8 10411.6 5.4% 156%
International Organisation 0.0 0.0 0.0 0.0 - - Domestic Revenues: the total revenues collected by the
International Organisation - Current 0.0 0.0 0.0 0.0 - - Government, without including donor support.
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Y-O-Y:Year-on-Year, the growth in something on last year.
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Grants: Funds received from donors. Often the money can
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 1395 1395 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 28314.5 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4 35238.3 32546.7
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 10057.3 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2 14034.6 11611.3

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 6267.5 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5 9509.8 7601.1
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 760.5 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2 1180.7 906.3
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1536.9 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5 2137.6 1488.5
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 31.3 36.8 28.9 43.1 40.7 46.0 38.7 28.2 39.6 30.6
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 1538.0 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1 2588.2 2108.5
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9 352.3
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4 232.0 288.6
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2048.5 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0 3331.7 2778.7

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 3789.8 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7 4524.8 4010.1
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 147.4 111.2 150.0 156.8 158.7 170.6 126.4 147.8 127.7 186.1
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 300.5 535.1 868.2 528.3 523.1 1105.4 398.5 342.8 519.9 794.1
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1765.6 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5 2194.4 2125.8
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 15.5 46.8 25.1 13.3 32.9 32.3 39.1 31.0 33.1 32.8
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 70.9 39.8 39.2 56.5 42.6 64.5 61.5 55.3 101.5 57.4
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 21.1 5.1 352.1 10.2 13.6 41.2 19.6 16.0 647.9 55.3
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 1073.2 277.6 5.5 378.8 554.1 425.4 461.4 350.1 415.1 404.4
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 395.6 2.5 175.3 760.9 427.5 419.6 480.6 347.3 485.1 354.3

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 14197.4 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3 13802.7 10523.9
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 4059.8 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9 7401.0 10411.6
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

8
Table 4: Provincial Revenue Collection

1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 9 YTD Month 8 Month 9 Target Target M-o-M Y-o-Y
Kabul 1951.3 2327.4 368.4 186.4 171.1 348.1 668.5% -53.6% -8.2% This sheet shows the revenue collected by each of the 34
Kapisa 128.7 130.4 8.4 17.2 14.1 140.3 93.0% 68.1% -18.1% provinces, and the central Ministries.
Parwan 211.6 262.5 33.8 28.6 36.0 402.8 65.2% 6.3% 25.6%
Wardak 163.5 148.0 18.3 22.1 16.9 13116.1 1.1% -7.8% -23.5%
Logar 176.9 120.8 8.5 16.6 15.1 184.8 65.4% 76.7% -9.2% Notes:
Nangarhar 10187.0 11563.8 1437.0 1192.9 1390.5 65087.3 17.8% -3.2% 16.6%
Laghman 156.7 173.4 20.0 16.9 18.1 132.7 130.6% -9.4% 7.2% - Up to month 9 of FY1396 out of total
Pangsher 69.9 109.7 9.8 7.8 7.4 5287.0 2.1% -24.8% -4.8%
Baghlan 245.4 305.8 33.3 34.5 36.7 1733.9 17.6% 10.4% 6.3% revenue 42.3% was collected by Central
Bamyan 104.4 141.0 18.6 15.6 15.0 453.7 31.1% -19.4% -3.6% Ministries and the remaining 57.7% of
Ghazni 291.6 314.2 37.6 35.1 27.5 184.1 170.7% -26.7% -21.6% the revenue was collected by the
Paktika 195.0 309.3 39.3 19.9 19.9 695.4 44.5% -49.4% -0.2%
Paktiya 973.2 772.2 128.6 133.2 102.6 21678.3 3.6% -20.2% -23.0%
Mustawfiasts.
Khost 432.4 286.3 81.9 38.0 18.3 328.5 87.1% -77.7% -51.9% - Herat, Nangarhar, Balkh, Farah, and
Kunar 146.2 203.0 28.4 15.3 19.4 2979.0 6.8% -31.6% 26.5% Nimroz were the top revenue collecting
Nuristan 32.2 35.9 2.5 3.4 6.6 7088.2 0.5% 164.4% 94.9%
provinces, that collected more than Afs 1
Badakhshan 251.4 248.8 22.9 33.8 28.3 197.1 126.3% 23.6% -16.3%
Takhar 254.2 302.1 51.0 26.3 28.4 593.5 50.9% -44.3% 8.3% billion.
Kunduz 528.1 977.1 132.1 41.6 143.9 230.3 424.2% 8.9% 245.6% - Typically provinces close to border are
Samangan 118.3 815.5 16.1 13.2 13.6 803.3 101.5% -15.5% 2.9% having higher collection given the
Balkh 8494.0 10128.5 1308.8 728.0 875.8 241.1 4200.8% -33.1% 20.3%
Saripul 111.9 118.6 19.3 14.8 13.8 199.9 59.3% -28.7% -6.6% customs revenue generated there.
Ghor 117.7 100.6 13.5 19.0 9.3 15297.3 0.7% -31.2% -50.9%
Dikondy 82.4 81.6 9.4 12.6 10.0 12118.5 0.7% 5.9% -20.7%
Glossary:
Uruzgan 44.8 43.1 4.2 9.0 3.7 61.8 69.7% -10.9% -58.9%
Zabul 68.2 178.4 12.4 12.5 2.1 0.0 - -83.4% -83.5% Province: Afghanistan is broken down into 34 provinces,
Kandahar 4600.2 5137.1 575.2 356.7 505.4 327.9 1566.8% -12.1% 41.7% these provinces are the primary administrative divisions for
Jawzjan 204.7 235.5 25.6 24.6 25.2 1457.1 16.2% -1.6% 2.3% the country.
Faryab 1142.1 2380.3 454.3 110.4 343.8 106.3 2240.0% -24.3% 211.5%
Helmand 440.5 502.4 56.1 47.0 55.4 331.4 151.6% -1.1% 17.9% M-o-M: Month on Month - the change since the last month.
Badghis 89.8 97.1 5.4 17.7 10.7 174.8 55.5% 98.9% -39.4%
Y-o-Y: Year on Year - the change since the same month last
Herat 14149.0 16357.9 2083.1 1453.6 1826.9 176.7 9257.4% -12.3% 25.7%
year.
Farah 3409.4 3762.7 461.6 398.3 340.2 414.1 908.8% -26.3% -14.6%
Nimroz 8213.4 8355.7 852.7 818.1 733.7 66.7 12534.2% -13.9% -10.3%
Central Ministries 56529.2 49313.8 5656.8 4136.4 4725.4 256.1 19257.9% -16.5% 14.2%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 114315.6 116340.4 14034.8 10057.3 11610.8 153000.0 76.0% -17.3% 15.4%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 9 YTD Month 8 Month 9 Budget Budget
Total Gross Expenditure 222725.4 225336.6 29491.6 26922.4 31150.3 427721.4 52.7% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 298.1 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 221629.8 225250.1 29490.6 26920.3 31100.3
Notes:
Compensation of Employees 115708.5 124309.7 14875.3 14020.2 13984.8 181297.1 68.6%
of which operating budget 115708.5 124309.7 11917.49 14020.18 13984.85 181297.1 68.6% - In YTD of FY1396, 52.7% of total budget was spent.
Wages and Salaries 109729.3 117784.6 14102.7 13202.6 13302.4 - Expenditure on salaries has increased in comparison to
Wages and Salaries in Cash 94355.3 99826.4 11898.1 11506.5 10415.2 FY1395 for YTD, while on monthly basis, it is slightly reduce.
Wages and Salaries in Kind 15172.7 17823.2 2186.2 1672.5 2877.5
- Spending rate for most expenditure objects were more
Wages and Salary Advance 201.3 135.0 18.4 23.6 9.7
Social Benefits 2158.7 2448.8 302.4 325.8 227.3
than 40%.
Social Benefits - in Cash 2158.7 2448.8 302.4 325.8 227.3 - Social transfers and compensation of Employees were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 among the hightest spending itmes.
Return of Salaries -193.5 -179.5 -29.8 -24.4 -20.6 -However other elements of expenditure including:
Other Compensation 4014.1 4255.8 500.1 516.1 475.8 communications, repairs and maintenance, other goods and
services, and fuel use have fallen both UTD and on monthly
Use of Goods and Services 56629.0 48405.8 5512.9 8231.2 9609.0 110643.6 43.7%
basis.
of which operating budget 32857.8 26112.2 3204.2 5205.7 6623.8 57100.7 45.7%
Travel 1960.4 2047.9 308.0 301.4 283.3
Communications 2014.7 1930.1 371.4 317.6 307.2 Glossary:
Contracted Services 17451.8 17277.5 2015.5 3018.8 2706.5
Repairs and Maintenance 3341.2 2585.0 489.8 506.5 520.7 Total Gross Expenditure: the total expenditures including interest payments
Utilities 2642.6 2588.2 398.6 325.8 301.0 .
Fuel 17050.4 8306.2 587.1 2582.0 1063.5
Other Use of Goods and Services 12167.9 13670.9 1342.6 1179.1 4426.8 Core Budget: The operating budget plus the development budget
Tools and materials (< 50,000) 2924.1 3793.2 598.3 982.6 564.7
Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Other Expenses 3217.9 5384.9 300.3 311.0 3613.1 does not result in the acquisition of a fixed asset. For example payments for
Advances and Return of Expenditure 6025.9 4492.7 444.0 -114.5 249.0 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Interest 376.7 322.6 75.7 33.1 10.8 1830.8 17.6% recurrent items and vice versa
To Non-Residents 376.7 322.6 75.7 33.1 10.8
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Social Transfers 17396.0 18476.3 2635.1 721.8 1841.2 25968.0 71.2% example a tractor or irrigation pump (also called Capital Expenditure)
Subsidies 1050.0 1049.2 0.0 0.0 350.0
Compensation of Employees: The total remuneration, in cash or kind,
Grants to Government Units & Other organisations 185.8 222.1 14.7 38.7 47.3
payable to an employee for work done during the accounting period. It
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 consists of wages, salaries, and social contributions made on behalf of
Grants to Foreign Government - Capital 139.3 168.2 14.1 10.7 46.0 employees to social insurance schemes. Excluded are amounts paid to
Grants to other Government Units - Current 46.6 53.9 0.7 28.0 1.3 contractors, self-employed outworkers, and other workers who are not
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 employees.
Social Security 15342.3 16553.9 2618.6 631.8 1442.4
Other Social Transfers 817.8 651.1 1.7 51.3 1.5 Goods and Services: Expenditure items such as electricity costs,
Social Assistance 10.2 10.6 2.8 1.3 1.5 maintenance and repair, consultancy services and items with a purchase
value below Afs 50,000
Advance Subsides, Grants 807.7 640.6 -1.0 50.1 0.0
Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Gross Acquisition of Nonfinancial Assets 32615.1 33822.2 6392.5 3916.0 5704.5 107683.8 31.4%
of which operating budget 2644.1 2197.2 856.6 287.1 816.6 10190.5 21.6% Transfers: Payments to a person or organization for which no service is
Net Acquisition of Nonfinancial Assets 31519.5 33735.8 6391.6 3913.9 5654.5 received, for which pension payments and subsidies
Sale of Land and Buildings -1095.6 -86.4 -1.0 -2.1 -50.0
Buildings and Structures 21251.5 22590.3 3546.1 4103.9 3878.9 Interest Payments: The interest paid on outstanding loans
Machinery / Equipment (>50,000) 8007.9 6252.4 1390.5 795.7 1213.8
Contingency Funds: Items listed in the operating and development budgets
Valuables 0.8 0.4 0.4 0.0 0.0
that may require funding. Throughout the year, funding from contingency
Land 607.5 316.7 55.1 51.4 73.1 reserve items may be allocated to the budgets of budgetary units during the
Capital Advance Payments 2747.3 4662.3 1400.5 -1035.0 538.7 year (increasing their original budget)

Memorandum Items
Contingency Funds 298.1

Source: Ministry of Fi nance, Fi scal 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 9 YTD Month 8 Month 9 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 168556.5 171210.2 19046.5 20195.8 23275.9 275237.9 62.2% 22.2% 15.3% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 167460.9 171123.7 19045.4 20193.7 23226.0 22.0% 15.0%
Notes:
Compensation of Employees 115708.5 124309.7 11917.5 14020.2 13984.8 181297.1 68.6% 17.3% -0.3%
Wages and Salaries 109729.3 117784.6 11221.6 13202.6 13302.4 18.5% 0.8% - Gross operating expenditure rate YTD was 62.2%
Wages and Salaries in Cash 94355.3 99826.4 9450.4 11506.5 10415.2 10.2% -9.5% of the total operating budget.
Wages and Salaries in Kind 15172.7 17823.2 1736.8 1672.5 2877.5 65.7% 72.0%
- Gross operating spending increased by 15.3% as
Wages and Salary Advance 201.3 135.0 34.3 23.6 9.7 -72% -59%
Social Benefits 2158.7 2448.8 281.4 325.8 227.3 -19.2% -30.2%
compared to the same period in the previous year.
Social Benefits - in Cash 2158.7 2448.8 281.4 325.8 227.3 -19.2% -30.2% - Among expenditure items, spending on social
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - transfer, and compensation of employees were
Return of Salaries -193.5 -179.5 -37.0 -24.4 -20.6 -44.3% -15.7% higher.
Other Compensation 4014.1 4255.8 451.5 516.1 475.8 5.4% -7.8%
- Tools and materials costs less than Afs 50,000 are
Use of Goods and Services 32857.8 26112.2 3204.2 5205.7 6623.8 57100.7 45.7% 106.7% 27.2%
classified as a Goods and Services, not a capital,
Travel 1636.9 1725.2 137.9 275.1 237.4 72.1% -13.7%
Communications 2014.7 1930.1 326.9 317.6 307.2 -6.0% -3.3%
expenditure.
Contracted Services 1020.4 1110.0 158.0 130.8 159.0 0.7% 21.6%
Repairs and Maintenance 3341.2 2585.0 586.4 506.5 520.7 -11.2% 2.8% - Operations expenditure is mainly composed of
Utilities 2642.6 2587.4 327.5 325.8 300.6 -8.2% -7.7% salaries, which to date have made up 72.6% of
Fuel 16995.4 8266.2 1036.2 2576.5 1059.9 2.3% -58.9% operating expenditure.
Other Use of Goods and Services 5206.6 7908.3 631.3 1073.4 4039.0 539.8% 276.3%
Tools and materials (< 50,000) 1938.6 2604.3 374.9 747.3 409.7 9.3% -45.2% Glossary:
Other Expenses 2693.9 5185.5 174.7 254.1 3596.6 1958.2% 1315.7%
Advances and Return of Expenditure 574.1 118.5 81.7 72.0 32.7 -60.0% -54.6% Total Gross Expenditure: the total expenditures including interest
payments
Interest 376.7 322.6 50.4 33.1 10.8 1830.8 17.6% -78.5% -67.4%
Operating Budget: the Government budget is split into operating
To Non-Residents 376.7 322.6 50.4 33.1 10.8 -78.5% -67.4% and development. Operating is the expenditure not targeted
towards particular development projects under the NPPs.
Social Transfers 16969.3 18268.5 3017.8 649.7 1839.8 24818.8 73.6% -39.0% 183.2%
Subsidies 1050.0 1050.0 0.0 0.0 350.0 - - Development Budget: The Government budget for development
Grants to Government Units & Other organisations 163.8 183.8 15.5 16.6 46.0 197.2% 176.3% projects implemented by Government agencies. It contains
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - recurrent and capital expenditure in Afghanistan. These projects
Grants to Foreign Government - Capital 139.3 168.2 8.7 10.7 46.0 427.4% 330.3% are mainly donor funded. The Development Budget is sometimes
Grants to other Government Units - Current 24.5 15.7 6.8 6.0 0.0 -100.0% -100.0% referred to as the Capital Budget in other countries
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 15342.3 16553.9 2991.0 631.8 1442.4 -51.8% 128.3%
Other Social Transfers 413.3 480.8 11.3 1.3 1.5 -87.2% 16.0%
Social Assistance 10.2 10.6 0.6 1.3 1.5 141.7% 16.0%
Advance Subsides, Grants 403.1 470.2 10.7 0.0 0.0 -100.0% -

Gross Acquisition of Nonfinancial Assets 2644.1 2197.2 856.6 287.1 816.6 10190.5 21.6% -4.7% 184.4%
Net Acquisition of Nonfinancial Assets 1548.5 2110.8 855.4 285.1 766.6 -10.4% 168.9%
Sale of Land and Buildings -1095.6 -86.4 -1.1 -2.1 -50.0 4384.4% 2285.5%
Buildings and Structures 1682.7 1383.0 504.2 136.3 667.4 32.4% 389.9%
Machinery / Equipment (>50,000) 648.8 499.4 334.4 103.5 75.9 -77.3% -26.6%
Valuables 0.6 0.4 0.1 0.0 0.0 -100.0% -
Land 308.6 305.4 16.5 46.8 72.8 340.4% 55.5%
Capital Advance Payments 3.4 9.1 1.3 0.6 0.4 -68.9% -37%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry

1395 1396 1395 1396 1396 % YTD % Change Overview:

Month 9 YTD Month 9 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 223271.6 226368.7 26991.0 31306.2 427721.4 52.9% 1.4% 16.0% undertaken by each Ministry, so you can see how
219157.4 221895.2 26554.8 30715.4 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 42233.4 40302.5 4808.6 5750.6 65711.4 61.3% -4.6% 19.6% much they have managed to spend to date.
Ministry of Defence 46393.3 40862.3 7532.0 5274.5 69588.5 58.7% -11.9% -30.0%
Ministry of Foreign Affairs 3217.9 3816.3 302.8 115.2 5868.3 65.0% 18.6% -62.0% Notes:
Presidential Protective Service 1015.8 1137.7 116.7 167.0 1748.2 65.1% 12.0% 43.1%
General Directorate of National Security 9325.4 11250.9 3.5 117.5 15226.5 73.9% 20.6% 3212.0% - Spending on security, social
Total Security 102185.9 97369.6 12763.7 11424.8 158142.9 61.6% -4.7% -10.5% protection, and education sectors
were higher than 50% of their
Presidents Office 0.0 - - -
respective sectoral budget in the YTD
National Assembly Meshanro Jirga 325.3 356.7 21.2 28.9 556.7 64.1% 9.7% 36.7%
National Assembly Wolesi Jirga 1127.1 1206.8 83.0 133.0 1735.5 69.5% 7.1% 60.2%
budget of the FY1396.
Supreme Court 2471.2 2367.8 493.5 217.4 3594.1 65.9% -4.2% -55.9% - Expenditure for several objects were
Ministry of Justice 530.7 566.2 55.7 53.8 1197.8 47.3% 6.7% -3.5% less than the same period in 1395.
Administrative Affairs 3104.8 3664.2 598.7 527.4 6499.5 56.4% 18.0% -11.9% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 114.3 94.3 9.4 10.1 165.9 56.9% -17.5% 7.6% spending objects were relatively more
Ministry of Haj and Religious Affairs 714.0 838.1 130.7 124.2 1881.4 44.5% 17.4% -5.0% than the spending rate in the previous
Attorney General 871.6 1468.9 127.0 165.9 2333.4 63.0% 68.5% 30.6%
month.
Election Commission 142.0 217.3 21.7 47.4 415.0 52.4% 53.0% 118.5%
- Office of Disaster preparedness,
IARCSC 291.1 402.8 28.7 158.7 1188.3 33.9% 38.3% 452.4%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - Science Academy, and Ministry of
Independent Board of new Kabul 77.6 428.6 23.8 45.6 5323.6 8.1% 452.0% 91.3% Martyrs, Disabled and Social Affairs
Afghanistan Independent Human Rights Commission 72.1 - - - were the top spending agencies in the
The High office of Oversight and Anti Corruption 111.3 84.8 19.7 9.2 164.5 51.5% -23.9% -53.4% 9 months.
Independent Directorate of Local Governance 1881.4 2482.8 299.6 396.2 5274.3 47.1% 32.0% 32.3%
Total Governance, Rule of Law and Human Rights 11762.3 14179.3 1912.8 1917.8 30474.4 46.5% 20.5% 0.3% - Spedning on Security sector has
decreased in yearly expenditure, this
Ministry of Public Works 9349.2 10829.5 1317.3 2032.3 27681.0 39.1% 15.8% 54.3%
Ministry of Transport and Aviation 184.6 208.6 27.6 19.4 383.1 54.5% 13.0% -29.7% is due less spending by Minisry of
Ministry of Communication 613.7 885.1 86.4 431.3 2675.1 33.1% 44.2% 399.4% Interior and Defence.
Ministry of Energy and Water 2990.7 3357.1 475.4 877.4 8675.7 38.7% 12.3% 84.5%
Water Supply and Canalization Corporation 433.0 - - -
Glossary:
Da Brishna Shirkat 7696.0 5337.2 773.3 614.6 20202.6 26.4% -30.6% -20.5%
Ministry of Urban Development 2029.6 2215.4 121.9 200.6 4863.1 45.6% 9.2% 64.6% Total Gross Expenditure: the total expenditures
Independent Board of new Kabul 1800.1 - - - including interest payments
Ministry of Mines and Industries 1007.7 725.0 92.5 69.3 2298.8 31.5% -28.1% -25.1%
Geodesy and Cartography Office 111.0 1.6 9.8 0.0 12.8 12.7% -98.5% -100.0% Operating Budget: the Government budget is
Directorate of Environment 138.7 146.4 15.7 17.4 308.7 47.4% 5.6% 10.9% split into operating and development. Operating
Afghanistan High Atomic Energy Commission 24.0 29.2 2.6 3.0 58.5 49.8% 21.4% 14.7%
Municipalities 947.3 1523.8 208.1 173.6 0.0 - 60.9% -16.6%
Total Infrastructure and Natural Resources 25092.6 25258.8 3130.6 4438.9 69392.5 36.4% 0.7% 41.8%

12
Ministry of Education 24662.5 24501.8 3481.8 2946.6 45251.4 54.1% -0.7% -15.4%
Ministry of Higher Education 4210.4 4051.9 472.0 512.0 8272.1 49.0% -3.8% 8.5%
Ministry of Information and Culture 403.1 482.5 61.0 55.2 1230.2 39.2% 19.7% -9.5%
Science Academy 145.2 169.8 16.1 18.1 273.5 62.1% 17.0% 12.6%
National Olympic Committee 152.7 232.0 43.7 42.5 606.5 38.2% 51.9% -2.9%
Total Education 29573.9 29438.0 4074.7 3574.4 55633.7 52.9% -0.5% -12.3%

Ministry of Public Health 9690.3 9575.5 1296.8 1301.5 20940.4 45.7% -1.2% 0.4%
Total Health 9690.3 9575.5 1296.8 1301.5 20940.4 45.7% -1.2% 0.4%

Ministry of Agriculture 4918.6 6739.0 814.4 834.6 11710.1 57.5% 37.0% 2.5%
Ministry of Counter Narcotics 555.9 587.3 99.8 55.2 1499.2 39.2% 5.6% -44.7%
Ministry of Rural Rehabilitation and Development 10334.8 8525.8 693.1 1218.2 19065.3 44.7% -17.5% 75.8%
Total Agriculture and Rural Development 15809.3 15852.1 1607.3 2108.0 32274.6 49.1% 0.3% 31.2%

Ministry of Frontiers and Tribal Affairs 309.1 325.1 53.4 42.7 619.5 52.5% 5.2% -20.1%
Ministry of Martyrs, Disabled and Social Affairs 16488.9 17718.8 792.2 1616.4 24634.5 71.9% 7.5% 104.0%
Ministry of Refugees and Repatriates 190.6 391.9 30.6 54.0 597.1 65.6% 105.5% 76.6%
Ministry of Women Affairs 155.0 155.0 21.1 20.7 273.1 56.8% 0.0% -1.8%
Office of Disaster Preparedness 542.5 594.9 12.0 12.9 843.3 70.5% 9.7% 7.8%
Directorate of Kochis 61.7 118.8 7.0 12.7 404.0 29.4% 92.7% 82.3%
Total Social Protection 17747.7 19304.5 916.2 1759.3 27371.6 70.5% 8.8% 92.0%

Ministry of Finance 5474.6 9579.3 671.3 4057.7 19663.4 48.7% 75.0% 504.5%
Ministry of Commerce 754.9 434.2 36.7 44.8 929.5 46.7% -42.5% 22.3%
Ministry of Economy 271.3 311.4 48.9 43.6 626.9 49.7% 14.8% -10.8%
Control and Audit Office 220.7 233.9 22.4 21.4 566.1 41.3% 6.0% -4.6%
Central Statistics Office 117.1 102.3 18.8 10.1 235.4 43.5% -12.6% -46.5%
Afghanistan National Standard Authority 52.3 86.0 4.6 13.2 304.4 28.2% 64.2% 184.4%
Total Economic Governance and Private Sector Development 6890.8 10747.1 802.6 4190.7 22325.7 48.1% 56.0% 422.2%

Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 404.6 170.3 50.1 0.0 1007.5 16.9% -57.9% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 4114.2 4473.2 436.2 590.8 10158.0 44.0% 8.7% 35.4%
Total Unclassified 4518.8 4643.5 486.2 590.8 11165.5 41.6% 2.8% 21.5%

13
 Table 8: Expenditure by COFOG

1395 1396 1395 1396 Overview:

Month 9 YTD Month 9
General Public Services 29583.2 34131.5 3368.3 6663.6 This sheet breaks down expenditure by the UN
Recurrent Expenditure 20073.0 26204.6 2559.2 5800.9 COFOG classification, so you can see which
Capital Expenditure 9510.2 7927.0 809.1 862.8 priority areas received what.
Defence 57873.2 54615.9 7728.7 5614.9
Notes:
Recurrent Expenditure 57299.7 54123.8 7689.7 5503.3
Capital Expenditure 573.5 492.0 39.0 111.6 - On YTD, the Government expenditure in the
Public Order and Safety 46152.6 44702.6 5488.9 6167.5 defence sector and Public Order and Safety
Recurrent Expenditure 45035.1 44233.8 5297.3 6103.5 has slightly declined, where as its expenditure
Capital Expenditure 1117.5 468.8 191.6 64.0 on General Public Services has increased.
Economic Affairs 30671.2 30780.4 3898.2 5376.3
Recurrent Expenditure 14391.7 11799.8 1805.9 1441.1 - Increase in capital expenditure on economic
Capital Expenditure 16279.5 18980.6 2092.3 3935.3 affairs, and housing and communal amenities
sectors reflect rising need for financing
Environmental Protection 468.5 1040.7 21.1 50.7
operational cost of the existing capitals in this
Recurrent Expenditure 132.8 144.4 15.8 17.4 month.
Capital Expenditure 335.7 896.3 5.3 33.2
Housing and Communal Amenities 2218.4 2709.2 179.0 333.1 Glossary:
Recurrent Expenditure 432.6 604.5 56.1 73.0
Capital Expenditure 1785.8 2104.8 122.8 260.1 COFOG: Classifications of the Functions of
Health 9781.1 9659.6 1308.7 1307.7 Government, is a UN classification breaking
Recurrent Expenditure 8612.9 8757.0 999.0 1195.6 down Government expenditure by key policy
areas.
Capital Expenditure 1168.2 902.6 309.8 112.1
Recurrent Expenditure: is expenditure on non-
Recreation, Culture and Religion 1593.8 1916.4 292.0 279.5
capital items, typically salaries etc. These are
Recurrent Expenditure 1386.1 1637.6 206.8 231.8 items which need to be repurchased each
Capital Expenditure 207.6 278.8 85.2 47.7 year.
Education 29074.3 28797.6 3988.2 3512.3 Capital Expenditure: is the expenditure on
Recurrent Expenditure 27509.1 27216.8 3749.5 3281.8 assets.
Capital Expenditure 1565.2 1580.7 238.7 230.5
Social Protection 15843.2 17198.8 705.7 1636.0
Recurrent Expenditure 15783.4 17063.3 695.5 1604.8
Capital Expenditure 59.9 135.6 10.2 31.2

Total 223259.5 225552.8 26978.9 30941.6

14
 Table 9: Expenditure by Province

1395 1396 1395 1396 YTD Month Overview:

Month 9 YTD Month 9 % Growth
Kabul 14249.8 14397.6 1940.8 2170.7 1.0% 11.8% This sheet overviews the expenditure on provinces. This
Kapisa 1938.2 2124.7 189.8 394.9 9.6% 108.1% does not give a full overview of the expenditure benefits
Parwan 3127.3 3189.1 297.6 386.5 2.0% 29.9% to provinces, as some central spending impacts provincial
Wardak 1928.0 2135.5 249.1 394.1 10.8% 58.2% welfare.
Logar 1561.5 1922.2 253.8 267.3 23.1% 5.3%
Notes:
Nangarhar 11364.4 11846.0 1233.2 1490.6 4.2% 20.9%
Laghman 1826.9 1860.2 257.6 198.9 1.8% -22.8% - On YTD, total amount of expenditures of all provinces
Pangsher 1200.3 1103.4 143.7 112.4 -8.1% -21.7% both in YTD and monthly basis have increased comparing
Baghlan 5969.0 3965.6 345.3 516.1 -33.6% 49.5% with the same month in 1395.
Bamyan 1616.3 2902.0 201.5 207.2 79.5% 2.8%
Ghazni 2850.9 2743.1 431.6 257.3 -3.8% -40.4% - Bamyam, Badakhshan, Kandahar, and Jawzjan are
Paktika 1952.3 2109.0 273.5 305.4 8.0% 11.7% among the provinces whose expenditure increased over
othe same period in 1395.
Paktiya 7787.1 7891.1 949.4 1113.3 1.3% 17.3%
Khost 2526.7 2241.2 231.1 219.1 -11.3% -5.2%
Kunar 1967.7 2464.0 189.6 231.3 25.2% 22.0% Glossary:
Nuristan 1156.1 1231.0 180.1 251.4 6.5% 39.6%
Badakhshan 4382.1 4606.0 617.9 401.9 5.1% -35.0% Offshore Payments: payments received by the
Takhar 3159.0 3336.3 333.9 326.1 5.6% -2.3% Government from outside of Afghanistan, not collected by
Kunduz 4159.8 4126.8 496.8 528.4 -0.8% 6.4% any of the Line Ministries, or Provinces.
Samangan 1839.3 1505.9 144.5 244.0 -18.1% 68.8%
Balkh 10603.6 10376.8 1403.2 1009.7 -2.1% -28.0%
Saripul 1817.9 1675.3 280.1 243.4 -7.8% -13.1%
Ghor 2198.2 1662.9 262.0 192.4 -24.4% -26.6%
Dikondy 1360.9 1443.1 223.2 303.4 6.0% 35.9%
Uruzgan 1404.9 1238.7 163.3 215.1 -11.8% 31.7%
Zabul 1214.2 1384.8 237.8 106.6 14.0% -55.2%
Kandahar 10081.4 10515.2 1224.7 1375.6 4.3% 12.3%
Jawzjan 2338.2 2997.9 250.3 289.4 28.2% 15.6%
Faryab 2590.3 2632.4 249.1 443.8 1.6% 78.2%
Helmand 7574.8 7754.2 823.9 982.3 2.4% 19.2%
Badghis 1351.8 1382.6 179.8 176.6 2.3% -1.8%
Herat 9702.1 9652.3 1656.4 1106.2 -0.5% -33.2%
Farah 1916.9 2269.4 218.2 209.5 18.4% -4.0%
Nimroz 1281.4 1917.3 114.3 690.5 49.6% 503.9%
Central Ministries 90409.6 91030.5 10700.6 13905.7 0.7% 30.0%
Offshore Payments 862.7 734.5 43.3 39.5 -14.9% -8.7%
Total 223271.6 226368.7 26991.0 31306.2 1.4% 16.0%

15
 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Month 9 YTD Month 9
Security 102,185.9 97,369.6 12,763.7 11,424.8 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 11,762.3 14,179.3 1,912.8 1,917.8 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 25,092.6 25,258.8 3,130.6 4,438.9 Government's policy priorities.
Education 29,573.9 29,438.0 4,074.7 3,574.4
Glossary:
Health 9,690.3 9,575.5 1,296.8 1,301.5
Agriculture and Rural Development 15,809.3 15,852.1 1,607.3 2,108.0 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 17,747.7 19,304.5 916.2 1,759.3 Development Strategy, the original document setting
Economic Governance and Private Sector Development 6,890.8 10,747.1 802.6 4,190.7 out the development plan for Afghanistan. The sectors
Unclassified 4,518.8 4,643.5 486.2 590.8 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

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 Table 11: Financing

1395 1396 1395 1396 Overview:

Month 9 YTD Month 9
TOTAL FINANCING (35,732.5) (16,557.0) (1,394.2) (1,446.0) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (36,489.0) (19,019.1) (1,982.6) (2,185.5)
Domestic (36,489.0) (19,019.1) (1,982.6) (2,185.5) Notes:
Currency and Deposits (20,439.0) (8,348.5) (3,519.7) 3,141.6
- Values in the bracket shows increase in assets and
Treasury Single Account (17,289.6) 7,331.3 (2,242.1) 13,172.5 decrease in liabilties; and values without bracket
Provincial Revenue Accounts (211.6) (190.0) (79.5) - shows increase in liablities and decrease in assets.
Donor Accounts (2,937.8) (15,489.8) (1,197.7) (10,030.8) -Financing shows an increase of Afs 1.4 billion in the
Other Deposit Accounts 0.0 0.0 (0.4) - 9th month. The amount of increase is more than Afs
Loans 8.9 20.3 (4.6) 0.4 5.7 billion inncreased in the previous month. The
Loans 3.3 3.6 - 0.4 change is substantially more than the same period in
Advances 5.5 16.8 (4.6) - 1395.
Other Accounts Receivable 163.9 (183.7) 106.8 (100.0)
Glossary:
Clearing Accounts (12.1) (230.0) 106.8 (100.0)
Other Current Assets 176.0 46.3 - - Treasury Single Account: The main bank account of the
Other Assets (16,222.8) (10,507.2) 1,434.9 (5,227.5) Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (16,222.8) (10,507.2) 1,434.9 (5,227.5) Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 756.4 2,462.1 588.4 739.5
Domestic 911.7 3,224.5 533.6 833.9 Accounts Receivable: outstanding payments due to the
Government
Accounts Payable 1,518.0 986.9 470.2 (405.4)
Accounts Payable - Suppliers 1,522.5 966.5 476.4 (416.2) Accounts Payable: outstanding payments owed by the
Accounts Payable - Other (4.6) 20.5 (6.2) 10.8 Government.
Pension Liabilities 3.0 19.3 (0.1) 8.5
Other Payables 0.7 0.4 0.7 0.4 Financial Assets: A financial claim on an asset that is
Other Liabilities (609.9) 2,217.8 62.8 1,230.4 usually documented by some type of legal
Foreign (155.3) (762.4) 54.8 (94.4) representative. Examples include bonds and shares of
Foreign Currency - - - - stock, but not tangible assets such as real estate or
gold. These are included below the line as financing
Loans (212.3) (703.8) 27.1 (91.9)
items
Currency Gain/Loss 57.0 (58.6) 27.7 (2.5)

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