1393-Monthly Fiscal Bulletin 2

Monthly F is cal B ulletin, Month 2, 1393
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 11 March 2014
TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix
BUDGET HIGHLIGHTS
The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget Highlights:
o Total domestic revenues collected were Afs 6.6 billion in month 2 as compared to Afs 6.8 billion in
previous month. This makes the total revenue Afs 13.4 in first 2 months of FY 1393.
o Total grants receipt for operating expenditures during month 2, were Afs 5.6 billion, whereas in
preceding month of FY 1393, it was only Afs 1.2 billion.
o During month 2, total operating expenditures were Afs 15.7 billion as compared to Afs 2.4 billion in
month 1 of FY 1393, whereas for the YTD, total spending were of Afs 18.2 billion.
o The YTD Operating Budget balance for current fiscal year was a surplus of Afs 6.3 billion including
grants, while excluding grants there was a deficit of Afs 9.1 billion.
Development Budget Highlights:
o Total development budget expenditures, in month 2, were about Afs 2.0 billion compared to Afs 35
million in previous month, whereas for the YTD for 2 months, total development expenditures were
Afs 2.04 billion.
o The development grants receipts during month 2, were Afs 2.8 billion compared to Afs 1.2 billion
received in previous month of FY 1393.
o The Development Budget balance for the YTD of 2 months was a surplus of Afs 744 million
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compared to Afs 1.2 billion in month 1 of FY 1393.
Total Domestic Revenue 133,800 REVENUE SUMMARY
(Afs million)
120,420
This section illustrates revenues
107,040 received from the Government that
93,660 are used to finance its expenditures
82,510 and deliver Government services.
71,360
These revenues may either be
domestically raised revenues or donor
60,210
49,952
grants. Further information is
39,694
available in Tables 2 and 3.
29,436 Total revenue
19,624 Domestic Revenue Developments
9,812 Original Target
13,389
6,761 AFMIS data extract 11 March 2014 Total domestic revenues for the
YTD were about Afs 13.4 billion
Domestic Revenue (Afs billion) against the original target of
1391 YTD 1392 YTD 1392 YTD Target
9.1
Afs 19.6 billion, a shortfall by
around 46.3 percent.
6.9 7.0
5.3
Total YTD tax revenues were Afs
4.1 4.0
6.9 billion falling behind the
4.0
YTD target for 1393 where as it
2.5
2.2
was Afs 9.1 billion by 31.9
1.1
percent.
0.2
-0.0
Total customs duties for the YTD
were almost Afs 4.0 falling
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and behind the YTD target for 1393
Taxes Miscellaneous
AFMIS data extract 11 March 2014

where as it was Afs 5.3 billion by
32.5 percent.
Donor Grants Afs billion Total YTD non-tax revenues
1391 YTD 1392 YTD were Afs 2.2 billion in FY 1393,
lower than the YTD target for
29.5
1393 of Afs 4.05 billion by 81
percent.
Donor Grant Developments
Total YTD operating grants
receipts were Afs 2.8 billion.
Total YTD development grants
receipts were around Afs 3.98
4.0
2.8 billion compared to Afs 1.2 in
1.2
the previous year.
Operating Grants Development Grants
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283,746 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 260,100
This section illustrates the expenditures
236,455
incurred by the Government for the year
212,809
189,164
to date for the delivery of Government
Previous year expenditure
Operating Expenditure
165,518
services. Further information on the
Budget
141,873 breakdown of these expenditures by
118,227 spending type and sectors for the
94,582 operating and development budgets is
70,936
available in Tables 4 to 8.
47,291
23,645
18,174 Operating Budget
2,438 AFMIS data extract 11 March 2014
Total YTD operating expenditures

Development Budget were Afs 18.2 billion by end of 2nd
147,906
month, about 19.7 percent higher
Expenditure 135,580
than the in the same period in
(Afs million) 123,255
110,929 previous year of Afs 15.2 billion.

Development Expenditure
Budget (Pre MYR)
98,604 98,377 Total YTD wage spending was Afs
90,179
86,278
Previous year expendiuture 81,981 16.3 billion by end of 2nd month
Budget excl. Carry forward 73,953 73,783
61,627
65,584 compared to Afs 13.5 billion in the
57,386
49,302 49,188 same period in FY 1392.
36,976
32,792
40,990
Expenditures on goods and services
24,651 24,594
16,396
for the YTD were Afs 1.1 billion
12,325
8,198
35 2,043
AFMIS data extract 11 March 2014 compared to Afs 938 billion for the
same period in FY 1392.
Expenditure by Economic Category (Afs billion)
1392 YTD 1393 YTD 1393 Budget Development Budget
Total YTD development expenditures

were about Afs 2.04 billion by end of
month 2 compared to Afs 442 Million
79.3
82.7
of the same period for 1392.

54.2
Total YTD expenditures on goods and
services were Afs 1.1 billion
13.5
16.3
9.3
12.6 compared to 299 million at the same
0.9 1.1 0.3 1.1 0.0 0.1 0.1 1.0 0.8 0.7 period of FY 1392.

Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(operating) (development) (operating) (development) Interest Expenditures on acquisition of non-
financial assets for the YTD were Afs
974 Million by end of second month
compared to Afs 143 million for the
same period in FY 1392.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.
10 Largest Operating Budgets YTD expenditure (Afs million)
0%
Presidents Office 0.0
0.0
8% 1393 Current Allocated Budget

Ministry of Finance 207.3
172.0
1393 YTD Expenditure
Independent Directorate of Local 5%
129.1
Governance 116.7 1392 YTD Expenditure
9%
Ministry of Public Health 281.0
203.7
0% Budget Execution rates

Ministry of Higher Education 0.0
0.0
#DIV/0!
Ministry of Foreign Affairs 79.8
49.0
#DIV/0!
General Directorate of National Security 2,706.9
2,448.2
Ministry of Defence 5,120.9

5,504.7
0%
Ministry of Education 0.0
0.0
Ministry of Interior 0.0

0.0
10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget 1393 YTD Expenditure 1392 YTD Expenditure
0%
Ministry of Mines and Industries 0.0
0.0
0%
Ministry of Transport and Aviation 0.0
0.0
0%
Da Brishna Shirkat 0.0
0.0
0%
Ministry of Agriculture 0.0 Budget Execution rates
0.0
3%
Ministry of Finance 131.8
117.4
2%
Ministry of Public Health 235.9
0%
Ministry of Education 0.0
0.0
19%
Ministry of Energy and Water 148.6
20.5
1%
Ministry of Public Works 249.2
58.1
Ministry of Rural Rehabilitation and 0%

0.0
Development 0.0
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TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 6,632.3 43,014.9 6,761.1 9,458.8 16,219.9 -26,795.0 -62.3
1 Domestic Revenues 6,632.3 13,519.0 6,761.1 6,627.4 13,388.5 -130.4 -1.0
1-19 Operating Grants 0.0 29,495.9 0.0 2,831.4 2,831.4 -26,664.5 -90.4
Operating Expenditures 13,883.4 15,226.0 2,438.1 15,736.4 18,174.4 2,948.4 19.4
21 Compensation of Employees 12,300.9 13,518.5 2,257.0 14,067.5 16,324.4 2,805.9 20.8
22 Use of Goods and Services 819.5 937.7 179.0 923.0 1,102.0 164.4 17.5
23 Interest 11.8 18.6 0.0 61.5 61.5 42.9 230.9
24 Social Transfers 738.3 738.3 0.0 623.4 623.4 -115.0 -15.6
25 Gross Acquisition of Nonfinancial Assets 12.9 12.9 2.0 61.0 63.0 50.1 388.5
Operating Budget Balance
Excluding Grants -7,251.2 -1,707.0 4,323.1 -9,108.9 -4,785.9 -3,078.8 180.4
Including Grants -7,251.2 27,788.9 4,323.1 -6,277.6 -1,954.5 -29,743.4 -107.0
DEVELOPMENT BUDGET
Development Grants 419.2 1,241.3 1,237.5 2,751.7 3,989.2 2,747.9 221.4
Development Expenditures 434.3 441.7 35.2 2,007.7 2,042.9 1,601.2 362.5
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 291.3 298.7 35.2 1,033.8 1,069.0 770.3 257.8
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 143.0 143.0 0.0 973.9 973.9 830.9 581.1
Development Budget Balance -15.1 799.5 1,202.3 744.0 1,946.3 1,146.7 143.4
INTEGRATED BUDGET
Revenues 7,051.5 44,256.2 7,998.7 12,210.4 20,209.1 -24,047.1 -54.3
Domestic Revenues 6,632.3 13,519.0 6,761.1 6,627.4 13,388.5 -130.4 -1.0
Grants 419.2 30,737.2 1,237.5 5,583.0 6,820.6 -23,916.6 -77.8
Expenditures 14,317.8 15,667.7 2,473.3 17,744.0 20,217.3 4,549.6 29.0
Balances
Excluding Grants -7,685.5 -2,148.7 4,287.9 -11,116.6 -6,828.8 -4,680.0 217.8
Including Grants -7,266.3 28,588.4 5,525.4 -5,533.6 -8.2 -28,596.7 -100.0
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 7,051.5 44,256.2 7,998.7 12,210.4 20,209.1 -24,047.1 -54.3
2-25 Recurrent Expenditures (excludes code 25) 14,161.9 15,511.8 2,471.2 16,709.2 19,180.4 3,668.6 23.7
23 Interest 18.6 18.6 0.0 61.5 61.5 42.9 230.9
Net Balance (1-2-25) -7,110.4 28,744.3 5,527.4 -4,498.7 1,028.7 -27,715.6 -96.4
Primary Balance (1-2-25+23) -7,098.6 28,762.9 5,527.4 -4,437.2 1,090.2 -27,672.7 -96.2
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 11 March 2014
Table 2. Intergrated Core Budget Revenues
Code (In mi l l i ons of Afghani s) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 7,051.5 44,256.2 7,998.7 12,210.4 20,209.1 -24,047.1 -54.3
1-19 REVENUES excluding grants 6,632.3 13,519.0 6,761.1 6,627.4 13,388.5 19,624.0 68.2 -130.4 -1.0
DOMESTIC REVENUES 6,632.3 13,519.0 6,761.1 6,627.4 13,388.5 19,624.0 68.2 -130.4 -1.0
11 Tax Revenues 3,247.1 6,943.8 3,579.0 3,409.0 6,988.0 9,144.9 76.4 44.2 0.6
111 Fi xed Taxes 784.4 1,573.0 916.1 817.4 1,733.4 2,025.0 85.6 160.4 10.2
112 Income Taxes 1,254.8 2,129.2 947.5 1,591.0 2,538.5 2,895.4 87.7 409.3 19.2
113 Property Taxes 23.7 42.5 67.8 86.4 154.2 58.6 263.2 111.8 263.1
114 Sal es Taxes 910.5 2,634.1 1,503.2 705.8 2,209.0 3,409.4 64.8 -425.1 -16.1
116 Other Taxes 224.3 463.1 144.4 208.5 352.9 657.4 53.7 -110.2 -23.8
117 Tax Penal ti es and Fi nes 49.4 101.9 0.0 0.0 0.0 99.1 0.0 -101.9 -100.0
12 Customs Duty, Import Taxes 2,022.5 4,135.1 2,231.6 1,759.0 3,990.6 5,290.8 75.4 -144.5 -3.5
13 Non Tax Revenue 1,247.6 2,480.9 1,206.9 1,033.8 2,240.7 4,047.0 55.4 -240.2 -9.7
131 Income from Capi tal Property 36.1 82.2 125.6 94.3 219.9 486.3 45.2 137.7 167.5
132 Sal es of Goods and Servi ces 388.3 930.6 249.7 279.9 529.5 1,576.1 33.6 -401.0 -43.1
133 Admi ni strati ve Fees 677.4 1,252.3 785.5 515.2 1,300.7 1,759.4 73.9 48.5 3.9
134 Royal ti es 16.2 42.8 13.0 18.2 31.2 52.9 59.0 -11.6 -27.1
135 Non Tax Fi nes and Penal ti es 37.3 65.6 22.4 98.4 120.8 113.5 106.4 55.2 84.3
136 Extracti ve Industry 92.4 107.4 10.6 27.8 38.5 58.9 65.3 -69.0 -64.2
14 Miscellaneous Revenue -155.9 -312.6 -260.8 48.4 -212.4 522.2 -40.7 100.2 -32.1
17 Social Contributions 271.0 271.8 4.5 377.3 381.7 619.1 61.7 109.9 40.4
GRANTS 419.2 30,737.2 1,237.5 5,583.0 6,820.6 -23,916.6 -350.7

191-2 Forei gn Governments 0.0 29,495.9 0.0 2,831.4 2,831.4 -26,664.5 -941.8
193-4 Internati onal Organi sati on 419.2 1,241.3 1,237.5 2,751.7 3,989.2 2,747.9 68.9
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A
TOTAL OPERATING BUDGET REVENUE 6,630.5 43,008.6 6,756.4 9,458.3 16,214.6 -26,794.0 -165.2
Domesti c Revenues 6,630.5 13,512.7 6,756.4 6,626.9 13,383.3 19,624.0 68.2 -129.5 -1.0
as percentage of total 31.4 31.4 100.0 70.1 82.5
External Grant Support 0.0 29,495.9 0.0 2,831.4 2,831.4 -26,664.5 -941.8
as percentage of total 68.6 68.6 0.0 29.9 17.5
Source: FPD usi ng AFMIS data downl oaded on the 11 March 2014
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Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 6,632.3 13,519.0 6,761.1 6,627.4 13,388.5 49,952.0 26.8 -130.4 -1.0
01 Kabul 158.6 289.9 117.5 209.6 327.1 1,073.6 30.5 37.2 12.8
02 Kapisa 3.0 4.9 2.0 3.8 5.8 50.9 11.5 0.9 19.2
03 Parwan 6.1 6.1 -0.1 11.9 11.8 94.8 12.5 5.8 95.7
04 Wardak 8.7 12.6 3.7 8.8 12.5 74.6 16.7 -0.2 -1.5
05 Logar 9.3 9.3 4.7 4.4 9.1 60.2 15.1 -0.2 -2.0
06 Nangarhar 694.2 1,516.0 820.8 852.4 1,673.2 5,063.5 33.0 157.2 10.4
07 Laghman 4.5 7.9 2.7 4.6 7.4 62.6 11.7 -0.5 -6.4
08 Pangsher 0.0 1.1 0.0 3.2 3.2 32.6 9.8 2.1 181.0
09 Baghlan 13.0 12.9 4.4 20.8 25.1 123.7 20.3 12.2 94.6
10 Bamyan 6.9 6.9 2.0 2.5 4.5 44.3 10.1 -2.4 -34.6
11 Ghazni 15.5 26.0 11.4 13.4 24.8 125.0 19.8 -1.2 -4.6
12 Paktika 9.3 9.3 0.0 10.1 10.1 68.3 14.7 0.8 8.7
13 Paktiya 59.8 81.5 54.8 88.8 143.7 299.1 48.0 62.2 76.3
14 Khost 75.4 129.1 46.0 46.4 92.4 526.5 17.5 -36.8 -28.5
15 Kunar 3.3 7.0 3.6 15.6 19.2 148.5 13.0 12.2 173.1
16 Nuristan 0.0 0.0 0.0 0.0 0.0 17.4 0.0 0.0 N/A
17 Badakhshan 9.0 9.0 0.0 12.8 12.8 125.6 10.2 3.7 41.3
18 Takhar 10.2 20.2 12.0 10.1 22.1 132.5 16.7 1.8 9.1
19 Kunduz 48.4 84.2 54.8 54.5 109.3 559.0 19.6 25.1 29.8
20 Samangan 3.8 6.9 2.4 10.8 13.1 47.8 27.5 6.3 90.9
21 Balkh 545.0 1,146.5 815.7 195.8 1,011.5 4,148.3 24.4 -135.0 -11.8
22 Saripul 3.2 5.1 3.5 2.6 6.1 38.3 16.0 1.0 19.4
23 Ghor 5.3 7.3 2.5 2.6 5.1 61.9 8.2 -2.2 -30.4
24 Dikondy 1.8 2.6 1.4 1.7 3.1 29.8 10.3 0.4 16.7
25 Uruzgan 2.1 2.1 0.0 1.4 1.4 29.9 4.7 -0.7 -34.2
26 Zabul 2.3 4.7 1.5 7.5 9.0 44.9 19.9 4.2 88.9
27 Kandahar 206.2 346.9 215.5 271.0 486.5 1,238.9 39.3 139.6 40.2
28 Jawzjan 10.8 16.0 10.6 7.1 17.7 103.8 17.0 1.7 10.9
29 Faryab 197.2 375.3 299.0 306.1 605.2 1,879.9 32.2 229.9 61.2
30 Helmand 14.9 28.5 15.3 16.0 31.4 268.8 11.7 2.9 10.1
31 Badghis 3.1 5.7 2.0 3.5 5.5 37.8 14.6 -0.2 -3.3
32 Herat 1,328.2 2,648.7 924.5 915.2 1,839.7 8,073.9 22.8 -809.0 -30.5
33 Farah 118.5 273.2 198.0 173.4 371.5 867.5 42.8 98.3 36.0
34 Nimroz 458.4 747.4 387.9 553.2 941.1 2,316.1 40.6 193.7 25.9
90 Central Ministries 2,596.4 5,668.1 2,740.9 2,785.9 5,526.8 22,081.5 25.0 -141.3 -2.5
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
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Table 4. Intergrated Core Budget Expenditures by Economic Category
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 14,317.8 15,667.7 2,473.3 17,744.0 20,217.3 431,651.6 4.7 4,549.6 29.0
Operating Budget 13,883.4 15,226.0 2,438.1 15,736.4 18,174.4 283,745.8 6.4 2,948.4 19.4
Development Budget 434.3 441.7 35.2 2,007.7 2,042.9 147,905.9 1.4 1,601.2 362.5
2* TOTAL NET EXPENDITURES 14,314.6 15,661.3 2,471.6 17,737.0 20,208.6 4,547.3 29.0
Operating Budget 13,880.3 15,219.5 2,436.4 15,729.3 18,165.7 2,946.2 19.4
Development Budget 434.3 441.7 35.2 2,007.7 2,042.9 1,601.2 362.5
21 Compensation of Employees 12,300.9 13,518.5 2,257.0 14,067.5 16,324.4 153,218.0 10.7 2,805.9 20.8
Operating Budget 12,300.9 13,518.5 2,257.0 14,067.5 16,324.4 153,218.0 10.7 2,805.9 20.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,110.8 1,236.4 214.3 1,956.8 2,171.0 133,513.4 1.6 934.7 75.6
Operating Budget 819.5 937.7 179.0 923.0 1,102.0 79,348.6 1.4 164.4 17.5
Development Budget 291.3 298.7 35.2 1,033.8 1,069.0 54,164.8 2.0 770.3 257.8
23 Interest 11.8 18.6 0.0 61.5 61.5 2,400.0 2.6 42.9 230.9
Operating Budget 11.8 18.6 0.0 61.5 61.5 2,400.0 2.6 42.9 230.9
24 Social Transfers 738.3 738.3 0.0 623.4 623.4 10,178.0 6.1 -115.0 -15.6
Operating Budget 738.3 738.3 0.0 623.4 623.4 10,178.0 6.1 -115.0 -15.6
25 Gross Acquisition of Nonfinancial Assets 155.9 155.9 2.0 1,034.9 1,036.9 92,058.8 1.1 881.0 565.2
Operating Budget 12.9 12.9 2.0 61.0 63.0 9,341.7 0.7 50.1 388.5
Development Budget 143.0 143.0 0.0 973.9 973.9 82,717.1 1.2 830.9 581.1
25* Net Acquisition of Nonfinancial Assets 152.8 149.4 0.4 1,027.8 2,056.4 1,907.0 1,276.2
Operating Budget 9.8 6.4 0.4 53.9 54.3 47.9 742.9
Development Budget 143.0 143.0 0.0 973.9 2,002.1 1,859.1 1300.2
Memo RECURRENT EXPENDITURES (excludes 25) 14,161.9 15,511.8 2,471.2 16,709.2 19,180.4 3,668.6 23.7
Operating Budget 13,870.5 15,213.1 2,436.0 15,675.4 18,111.4 2,898.3 19.1
Development Budget 291.3 298.7 35.2 1,033.8 1,069.0 770.3 257.8
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include
contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
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Table 5. Core Budget Operating Expenditures
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 13,883.4 15,226.0 2,438.1 15,736.4 18,174.4 283,745.8 6.4 2,948.4 19.4
2* TOTAL NET EXPENDITURES 13,880.3 15,219.5 2,436.4 15,729.3 18,165.7 2,946.2 19.4
21 Compensation of Employees 12,300.9 13,518.5 2,257.0 14,067.5 16,324.4 153,218.0 10.7 2,805.9 20.8
of which operating budget 12,300.9 13,518.5 2,257.0 14,067.5 16,324.4 2,805.9 20.8
211-3 Wages and Salaries 12,243.0 13,456.4 2,254.2 13,993.6 16,247.8 2,791.4 20.7
214-5 Social Benefits 57.9 62.1 2.7 73.9 76.6 14.5 23.3
214 Social Benefits - in Cash 57.9 62.1 2.7 73.9 76.6 14.5 23.3
219 Return of Salaries -26.2 -28.3 -2.0 -26.3 -28.2 0.1 -0.3
22 Use of Goods and Services 819.5 937.7 179.0 923.0 1,102.0 79,348.6 1.4 164.4 17.5
of which operating budget 819.5 937.7 179.0 923.0 1,102.0 164.4 17.5
221 Travel 100.7 110.9 2.8 150.0 152.8 41.9 37.8
222 Communications 54.9 56.8 9.4 110.0 119.3 62.5 110.0
223 Contracted Services 38.3 38.4 1.3 34.7 36.0 -2.3 -6.0
224 Repairs and Maintenance 136.6 150.0 24.2 112.7 136.8 -13.2 -8.8
225 Utilities 94.6 107.5 18.8 96.0 114.8 7.4 6.9
226 Fuel 330.3 408.9 113.9 280.5 394.4 -14.5 -3.6
227-9 Other Use of Goods and Services 64.2 65.2 8.8 139.0 147.8 82.6 126.8
23 Interest 11.8 18.6 0.0 61.5 61.5 2,400.0 2.6 42.9 230.9
24 Social Transfers 738.3 738.3 0.0 623.4 623.4 10,178.0 6.1 -115.0 -15.6
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/A
243-6 Grants to Government Units & Other organisations 0.0 0.0 0.0 5.4 5.4 5.4 N/A
247 Social Security 738.3 738.3 0.0 618.0 618.0 -120.4 -16.3
248-9 Other Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 12.9 12.9 2.0 61.0 63.0 9,341.7 0.7 50.1 388.5
of which operating budget 12.9 12.9 2.0 61.0 63.0 50.1 388.5
25* Net Acquisition of Nonfinancial Assets 9.8 6.4 0.4 53.9 54.3 47.9 742.9
150 Sale of Land and Buildings -3.1 -6.5 -1.7 -7.0 -8.7 -2.3 34.9
251 Buildings and Structures 3.8 3.8 0.0 0.3 0.3 -3.5 -91.3
252 Machinery / Equipment (>50,000) 9.1 9.1 2.0 60.5 62.6 53.5 588.0
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 0.0 0.0 0.0 0.1 0.1 0.1 N/A
Memo RECURRENT EXPENDITURES (excludes 25) 13,870.5 15,213.1 2,436.0 15,675.4 18,111.4 2,898.3 19.1
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include contingency reserves
not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
-8-
(In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
TOTAL GROSS EXPENDITURES 8,428.6 9,358.8 1,482.9 8,532.3 10,015.3 403,283.5 431,651.6 2.3% 656.4 7.0
Operating Budget 8,228.9 9,151.7 1,472.9 7,749.7 9,222.6 279,243.2 283,745.8 3.3% 70.9 0.8
Development Budget 199.7 207.1 10.1 782.6 792.6 124,040.3 147,905.9 0.5% 585.5 282.7
Security 7,285.8 8,160.6 1,297.5 6,757.0 8,054.5 185,451.0 171,082.8 4.7% -106.1 -1.3
Operating Budget 7,285.8 8,160.6 1,297.5 6,747.8 8,045.3 176,023.9 161,655.7 5.0% -115.2 -1.4
Development Budget 0.0 0.0 0.0 9.2 9.2 9,427.1 9,427.1 0.1% 9.2 N/A
Total Governance, Rule of Law and Human Rights 405.5 405.5 56.4 411.0 467.4 17,627.3 18,332.5 2.5% 61.9 15.3
Operating Budget 405.5 405.5 56.4 402.8 459.2 13,084.8 13,790.0 3.3% 53.7 13.2
Total Infrastructure and Natural Resources 158.3 158.3 33.6 460.0 493.6 55,483.9 56,264.9 0.9% 335.4 211.9
Total Education 52.6 52.6 0.0 36.6 36.6 53,829.3 54,437.7 0.1% -16.1 -30.5
Operating Budget 52.6 52.6 0.0 36.6 36.6 35,252.9 35,861.3 0.1% -16.1 -30.5
Total Health 203.7 203.6 42.6 474.3 516.9 17,186.9 17,794.2 2.9% 313.3 153.9
Development Budget 0.0 -0.1 0.0 235.9 235.9 14,661.7 14,661.7 1.6% 235.9 -432811.9
Total Agriculture and Rural Development 13.3 13.3 0.0 15.1 15.1 10,054.8 10,119.1 0.1% 1.7 12.9
Total Social Protection 30.4 38.4 13.9 39.4 53.4 3,729.3 13,607.7 0.4% 14.9 38.9
Total Economic Governance and Private Sector

Development 279.0 326.5 38.9 339.0 377.8 9,165.7 9,807.9 3.9% 51.4 15.7
Total Unclassified 0.0 0.0 0.0 0.0 0.0 50,755.3 578.1 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 42,411.3 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 8,344.0 578.1 0.0% 0.0 N/A
* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.
-9-
Table 7. Integrated Core Budget Gross Expenditures by Ministry
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior Affairs 0.0 0.0 0 0.0 0.0 66,824.9 67,631.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0 0.0 0.0 62,037.5 62,843.8 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,787.4 4,787.4 0.0 0.0 N/A
Ministry of Defence 5,236.1 5,504.7 426.6 4,694.3 5,120.9 101,676.0 101,917.3 5.0 -383.7 -7.0
Operating Budget 5,236.1 5,504.7 426.6 4,694.3 5,120.9 98,570.5 98,811.9 5.2 -383.7 -7.0
Ministry of Foreign Affairs 49.0 49.0 13.3 66.6 79.8 4,446.7 1,246.7 6.4 30.8 63.0
Operating Budget 49.0 49.0 13.3 66.6 79.8 3,200.0 0.0 N/A 30.8 63.0
Presidential Protective Service 105.0 158.8 57.9 88.9 146.8 1,083.9 139.5 105.3 -11.9 -7.5
Operating Budget 105.0 158.8 57.9 79.7 137.6 944.5 0.0 N/A -21.1 -13.3
Development Budget 0.0 0.0 0.0 9.2 9.2 139.5 139.5 6.6 9.2 N/A
General Directorate of National Security 1,895.6 2,448.2 799.7 1,907.2 2,706.9 11,419.5 148.1 1,827.3 258.7 10.6
Operating Budget 1,895.6 2,448.2 799.7 1,907.2 2,706.9 11,271.4 0.0 N/A 258.7 10.6
Total Security 7,285.8 8,160.6 1,297.5 6,757.0 8,054.5 185,451.0 171,082.8 4.7 - 106.1 -1.3
Operating Budget 7,285.8 8,160.6 1,297.5 6,747.8 8,045.3 176,023.9 161,655.7 5.0 - 115.2 -1.4
Development Budget - - - 9.2 9.2 9,427.1 9,427.1 0.1 9.2 N/A
President Office 0.0 0.0 0.0 0.0 0.0 2,097.6 2,328.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 1,783.5 2,014.4 0.0 0.0 N/A
Meshrano Jirga 0.0 0.0 0.0 0.0 0.0 588.8 588.8 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 518.8 518.8 0.0 0.0 N/A
Wolesi Jirga 0.0 0.0 0.0 0.0 0.0 1,293.7 1,337.9 0.0 0.0 N/A
Supreme Court 188.2 188.2 37.8 185.3 223.1 3,321.7 3,321.8 6.7 34.9 18.5
Operating Budget 188.2 188.2 37.8 185.3 223.1 3,000.9 3,001.0 7.4 34.9 18.5
Ministrt of Justice 0.0 0.0 0.0 0.0 0.0 1,100.4 1,113.0 0.0 0.0 N/A
Office of Administrative Affairs & Council of Ministers Secretariat 0.0 0.0 0.0 0.0 0.0 939.2 1,293.0 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 750.0 1,103.9 0.0 0.0 N/A
Ministry of State & Paliamentary Affiars 0.0 0.0 0.0 0.0 0.0 117.0 128.9 0.0 0.0 N/A
Ministry of Haj & Relagious Affairs 0.0 0.0 0.0 0.0 0.0 1,093.8 1,105.8 0.0 0.0 N/A
Attorney General 100.6 100.6 11.7 103.4 115.2 1,430.3 1,432.3 8.0 14.6 14.5
Independent Election Commission 0.0 0.0 0.0 0.0 0.0 523.5 523.5 0.0 0.0 N/A
Indepdendant Administrative Reforms and Civil Service 0.0 0.0 0.0 0.0 0.0 336.2 342.8 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 68.4 0.0 0.0 N/A
High Office of Anti Corruption 0.0 0.0 0.0 0.0 0.0 307.9 307.9 0.0 0.0 N/A
Independent Directorate of Local Governance 116.7 116.7 6.9 122.3 129.1 4,410.1 4,439.9 2.9 12.4 10.7
Total Governance, Rule of Law and Human Rights 405.5 405.5 56.4 411.0 467.4 17,627.3 18,332.5 2.5 61.9 15.3
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.
- 10 -
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Works 111.8 111.8 22.9 272.1 295.0 23,570.0 24,290.0 1.2 183.2 163.8
Operating Budget 53.7 53.7 12.9 32.9 45.7 529.7 1,249.6 3.7 -7.9 -14.8
Development Budget 58.1 58.1 10.1 239.2 249.2 23,040.4 23,040.4 1.1 191.1 328.7
Ministry. of Trasport 0.0 0.0 0.0 0.0 0.0 2,616.4 2,618.9 0.0 0.0 N/A
Ministry of Communication Information Technology 0.0 0.0 0.0 0.0 0.0 10,912.3 10,915.1 0.0 0.0 N/A
Ministry of Energy and Water 46.5 46.5 10.7 188.0 198.7 1,325.3 1,328.5 15.0 152.2 327.5
Operating Budget 26.0 26.0 10.7 39.4 50.1 530.0 533.2 9.4 24.1 92.7
Development Budget 20.5 20.5 0.0 148.6 148.6 795.3 795.3 18.7 128.1 625.2
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Da Brishna Shirkat 0.0 0.0 0.0 0.0 0.0 123.2 123.2 0.0 0.0 N/A
Ministry of Urban Development Affairs 0.0 0.0 0.0 0.0 0.0 7,516.1 7,523.1 0.0 0.0 N/A
Independent Board of new Kabul 0.0 0.0 0.0 0.0 0.0 1,836.7 1,836.7 0.0 0.0 N/A
Ministry of Mines 0.0 0.0 0.0 0.0 0.0 1,678.5 1,719.4 0.0 0.0 N/A
Afghan Geodesy and Cartography Head Office 0.0 0.0 0.0 0.0 0.0 2,092.5 2,094.0 0.0 0.0 N/A
National Environmental Protection Agency 0.0 0.0 0.0 0.0 0.0 186.1 189.1 0.0 0.0 N/A
Afghanistan Atomic Energy Comission 0.0 0.0 0.0 0.0 0.0 131.7 131.7 0.0 0.0 N/A
Provincial Muncipalities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Kabul Municipality 0.0 0.0 0.0 0.0 0.0 3,495.0 3,495.0 0.0 0.0 N/A
Total Infrastructure and Natural Resources 158.3 158.3 33.6 460.0 493.6 55,483.9 56,264.9 0.9 335.4 211.9
Ministry of Education 0.0 0.0 0.0 0.0 0.0 44,257.8 44,841.1 0.0 0.0 N/A
Ministry of Higher Education 0.0 0.0 0.0 0.0 0.0 8,099.0 8,110.4 0.0 0.0 N/A
Ministry of Information and culture 52.6 52.6 0.0 36.6 36.6 520.3 529.3 6.9 -16.1 -30.5
Operating Budget 52.6 52.6 0.0 36.6 36.6 464.3 473.3 7.7 -16.1 -30.5
Afghanistan Academy of Sciences 0.0 0.0 0.0 0.0 0.0 359.3 362.9 0.0 0.0 N/A
National Olympic Committee 0.0 0.0 0.0 0.0 0.0 592.9 594.0 0.0 0.0 N/A
Total Education 52.6 52.6 - 0.0 36.6 36.6 53,829.3 54,437.7 0.1 - 16.1 - 30.5
Operating Budget 52.6 52.6 - 0.0 36.6 36.6 35,252.9 35,861.3 0.1 - 16.1 - 30.5
Development Budget - - - - - 18,576.4 18,576.4 - - N/A
Ministry of Agriculture, Irrigation & Livestock 0.0 0.0 0.0 0.0 0.0 8,383.4 8,447.2 0.0 0.0 N/A
Ministry of counter narcotics 13.3 13.3 0.0 15.1 15.1 1,064.1 1,064.7 1.4 1.7 12.9
Ministry of Rural Rehabilitation and Development 0.0 0.0 0.0 0.0 0.0 607.2 607.2 0.0 0.0 N/A
Total Agriculture and Rural Development 13.3 13.3 - 15.1 15.1 10,054.8 10,119.1 0.1 1.7 12.9
Development Budget - - - - - 8,343.8 8,343.8 - - N/A
- 11 -
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Health 203.7 203.6 42.6 474.3 516.9 17,186.9 17,794.2 2.9 313.3 153.9
Development Budget 0.0 -0.1 0.0 235.9 235.9 14,661.7 14,661.7 1.6 235.9 -432811.9
Total Health 203.7 203.6 42.6 474.3 516.9 17,186.9 17,794.2 2.9 313.3 153.9
Development Budget - - 0.1 - 235.9 235.9 14,661.7 14,661.7 1.6 235.9 - 432,811.9
Ministry of Frontiers and Tribal Affairs 16.0 20.6 9.1 22.4 31.5 562.7 583.1 5.4 11.0 53.3
Ministry of Labor Social Affairs Martyrs and Disabled 0.0 0.0 0.0 0.0 0.0 2,382.5 12,235.2 0.0 0.0 N/A
Ministry of Refugee &Returnes 0.0 0.0 0.0 0.0 0.0 331.8 336.9 0.0 0.0 N/A
Ministry of women affairs 12.2 15.0 3.7 12.5 16.2 236.0 236.2 6.9 1.2 8.0
Afghan National Disaster Management Agency 0.0 0.0 0.0 0.0 0.0 125.9 125.9 0.0 0.0 N/A
Directorate of Kochis 2.2 2.8 1.2 4.5 5.6 90.4 90.4 6.2 2.8 97.4
Total Social Protection 30.4 38.4 13.9 39.4 53.4 3,729.3 13,607.7 0.4 14.9 38.9
Development Budget - - - - - 1,216.5 1,216.5 - N/A
Ministry of Finance 248.7 289.4 30.4 308.7 339.1 6,421.6 7,059.4 4.8 49.7 17.2
Ministry of Commerece and Industry 0.0 0.0 0.0 0.0 0.0 754.4 755.3 0.0 0.0 N/A
Ministry of Economy 27.2 32.1 6.4 29.0 35.4 608.9 608.9 5.8 3.2 10.0
Development Budget 11.1 11.1 0.0 9.7 9.7 349.9 349.9 2.8 -1.4 -12.8
supreme and Audit office 0.0 0.0 0.0 0.0 0.0 721.0 722.3 0.0 0.0 N/A
Central Statistics organization 0.0 0.0 0.0 0.0 0.0 433.4 433.8 0.0 0.0 N/A
Afghanistan National Standard Authority 3.1 4.9 2.2 1.3 3.4 226.4 228.1 1.5 -1.5 -30.9
Operating Budget 3.1 4.9 2.2 1.3 3.4 65.1 66.8 5.1 -1.5 -30.9
Total Economic Governance and Private Sector Development 279.0 326.5 38.9 339.0 377.8 9,165.7 9,807.9 3.9 51.4 15.7
Development Budget 121.0 128.6 - 141.5 141.5 6,351.4 6,351.4 2.2 13.0 10.1
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 0.0 532.3 0.0 0.0 N/A
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 0.0 45.8 0.0 0.0 N/A
0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 50,755.3 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 42,411.3 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 8,344.0 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 50,755.3 578.1 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 42,411.3 -
Development Budget 0.0 0.0 0.0 0.0 0.0 8,344.0 578.1
25 TOTAL GROSS EXPENDITURES 8,428.6 9,358.8 1,482.9 8,532.3 10,015.3 428,377.5 431,651.6 2.3 656.4 7.0
Operating Budget 8,228.9 9,151.7 1,472.9 7,749.7 9,222.6 279,243.2 283,745.8 3.3 70.9 0.8
- 12 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
2 TOTAL NET EXPENDITURE 14,314.6 15,661.3 2,471.6 17,737.0 20,208.6 4,547.3 29.0
150 Sale of Land and Buildings 3.1 6.5 1.7 7.0 8.7 2.3 34.9
2+150 TOTAL GROSS EXPENDITURE 14,317.8 15,667.7 2,473.3 17,744.0 20,217.3 4,549.6 29.0
RECURRENT EXPENDITURE 14,161.9 15,511.8 2,471.2 16,709.2 19,180.4 3,668.6 23.7
CAPITAL EXPENDITURE 155.9 155.9 2.0 1,034.9 1,036.9 881.0 565.2
701 General Public Services 1,829.2 2,404.0 312.7 1,314.4 1,627.1 -776.9 -32.3
Recurrent Expenditure 1,824.5 2,399.3 312.7 1,166.5 1,479.2 -920.1 -38.3
Capital Expenditure 4.7 4.7 0.0 147.9 147.9 143.2 3059.7
702 Defence 6,182.2 6,879.3 1,284.3 6,714.0 7,998.3 1,119.0 16.3
Recurrent Expenditure 6,172.6 6,869.6 1,282.2 6,702.7 7,984.9 1,115.3 16.2
703 Public Order and Safety 2,588.5 2,593.6 655.7 4,313.7 4,969.5 2,375.9 91.6
Recurrent Expenditure 2,587.5 2,592.6 655.7 4,307.1 4,962.8 2,370.2 91.4
704 Economic Affairs 709.0 749.0 69.7 1,801.8 1,871.6 1,122.6 149.9
Recurrent Expenditure 568.4 608.5 69.7 1,014.5 1,084.2 475.7 78.2
705 Environmental Protection 10.3 10.3 2.0 7.5 9.6 -0.7 -7.0
Recurrent Expenditure 10.3 10.3 2.0 7.5 9.6 -0.7 -7.0
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
706 Housing and Communal Ammenities 16.4 16.4 6.0 17.0 23.0 6.6 40.4
Recurrent Expenditure 16.4 16.4 6.0 17.0 23.0 6.7 40.8
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 -100.0
707 Health 216.1 216.1 42.1 489.1 531.2 315.1 145.8
708 Recreation, Culture and Religion 87.4 87.4 5.7 87.4 93.1 5.7 6.5
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 -79.0
709 Education 1,856.5 1,886.8 78.3 2,410.3 2,488.6 601.7 31.9
Recurrent Expenditure 1,856.5 1,886.8 78.3 2,349.2 2,427.5 540.7 28.7
710 Social Protection 822.2 824.9 16.7 588.8 605.5 -219.4 -26.6
Recurrent Expenditure 822.2 824.9 16.7 586.8 603.5 -221.4 -26.8
- 13 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1392 1392 1393 1393 1393

25 NET ACQUISITION OF NONFINANCIAL ASSETS 152.8 149.4 0.4 1,027.8 1,028.2 878.8 588.1
Land and Buildings 21.3 18.0 -1.7 880.5 878.8 860.8 4781.8
251/8 Purchase of Land and Buildings 24.5 24.5 0.0 887.5 887.5 863.1 3528.6
251 Buildings and Structures 24.5 24.5 0.0 887.5 887.5 863.1 3528.6
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
150 Sale of Land and Buildings -3.1 -6.5 -1.7 -7.0 -8.7 -2.3 34.9
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 131.4 131.4 2.0 108.0 110.1 -21.4 -16.2
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 0.0 0.0 0.0 39.3 39.3 39.3 N/A
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 7,263.2 -28,715.3 -5,245.5 4,953.1 -292.4 28,422.9 -99.0
3 NET ACQUISITION OF FINANCIAL ASSETS 8,796.2 849.3 -6,274.3 6,961.8 687.5 -161.8 -19.0
Domestic 8,796.2 849.3 -6,274.3 6,961.8 687.5 -161.8 -19.0
Currency and Deposits 10,277.1 9,289.7 459.4 9,810.3 10,269.6 980.0 10.5
311 Treasury Single Account 11,550.4 11,457.1 1,844.1 12,535.9 14,380.1 2,922.9 25.5
313 Donor Accounts -1,273.3 -2,167.5 -1,384.8 -2,725.7 -4,110.4 -1,942.9 89.6
314/90 Other Deposit Accounts 0.0 0.0 0.0 0.0 0.0 0.0 -100.0
317 Loans 0.4 12.9 -11.9 -104.6 -116.6 -129.5 -1003.4
319 Other Accounts Receivable -1.2 6.9 68.1 316.7 384.8 377.9 5440.7
Other Assets -1,480.2 -8,460.2 -6,789.9 -3,060.5 -9,850.3 -1,390.1 16.4
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES -1,533.0 -29,564.7 1,028.8 -2,008.8 -980.0 28,584.7 -96.7
Domestic -1,514.4 -29,524.8 621.8 -2,113.4 -1,491.5 28,033.2 -94.9
411 Accounts Payable 183.5 277.6 428.2 508.8 937.0 659.4 237.6
413 Pension Liabilities -13.5 0.2 45.1 -44.7 0.4 0.2 80.9
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities -1,684.5 -29,802.6 148.6 -2,577.5 -2,429.0 27,373.6 -91.8
Foreign -18.6 -39.9 406.9 104.6 511.6 551.4 -1382.6
431 Foreign Currency 0.4 0.4 0.0 0.0 0.0 -0.4 -94.5
181-2 Loans -19.0 -40.3 406.9 104.6 511.5 551.9 -1368.7
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 7,051.5 44,256.2 7,998.7 12,210.4 20,209.1 -24,047.1 -54.3
2-25 Expenditures (Recurrent) 14,161.9 15,511.8 2,471.2 16,709.2 19,180.4 3,668.6 23.7
23 Interest 11.8 18.6 0.0 61.5 61.5 42.9 230.9
Net Balance (1-2-25) -7,110.4 28,744.3 5,527.4 -4,498.7 1,028.7 -27,715.6 -96.4
Primary Balance (1-2-25+23) -7,098.6 28,762.9 5,527.4 -4,437.2 1,090.2 -27,672.7 -96.2
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 152.8 149.4 0.4 1,027.8 1,028.2 878.8 588.1
Net Lending-Borrowing (1-2) -7,263.2 28,594.9 5,527.1 -5,526.6 0.5 -28,594.4 -100.0
Financing (3+4+5) 7,263.2 -28,594.9 -5,527.1 5,526.6 -0.5 28,594.4 -100.0
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets 8,796.2 849.3 -6,274.3 6,961.8 687.5 -161.8 -19.0
4 Net Acquisition of Financial Liabilities -1,533.0 -29,564.7 1,028.8 -2,008.8 -980.0 28,584.7 -96.7
5 RETAINED EARNINGS 0.0 120.4 -281.5 573.5 292.0 171.5
Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 -0.6 -0.6

- 14 -
Footnotes
Table 2 3
1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.
Table 4 5
1/ Interest category does not include loan principal payments.
2/ Proceeds from sale of fixed assets are net off from the total.
Table 8
1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.
Tables 9 - 10
1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.
- 15 -
Glossary
Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
- 16 -
Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.
Contributors:
Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate
Email Address: hafizullah.momandi@budgetmof.gov.af, hafizlm@yahoo.com
- 17 -

1393-Monthly Fiscal Bulletin 2

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1393-Monthly Fiscal Bulletin 2

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Monthly F is cal B ulletin, Month 2, 1393

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

AFMIS data extract 11 March 2014

AFMIS data extract 11 March 2014

Total YTD operating expenditures

110,929 previous year of Afs 15.2 billion.

Total YTD development expenditures

10 Largest Operating Budgets YTD expenditure (Afs million)

8% 1393 Current Allocated Budget

0% Budget Execution rates

Ministry of Defence 5,120.9

Ministry of Interior 0.0

AFMIS data extract 11 March 2014

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 0%

AFMIS data extract 11 March 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Table 2. Intergrated Core Budget Revenues

GRANTS 419.2 30,737.2 1,237.5 5,583.0 6,820.6 -23,916.6 -350.7

Source: FPD using AFMIS data downloaded on the 11 March 2014

Total Economic Governance and Private Sector

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) 7,263.2 -28,594.9 -5,527.1 5,526.6 -0.5 28,594.4 -100.0

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 120.4 -281.5 573.5 292.0 171.5

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 -0.6 -0.6

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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