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

2% Year To Date Spending
3%
8%
Domestic Revenue Raised YTD
Security
7%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 79.0 bn
5% 47%
Education
Health Change on Last Year

13% Agriculture and Rural Development

Social Protection 50.5%
Economic Governance and Private Sector Development
Unclassified
10%
5%
Inner Chart is 1394

350000
Overall Revenue Performance to Target Month 6 Report
300000 Revenue 1395
80000
250000 Revenue 1394 70000
200000 60000
Target 1395
50000 1394 YTD 1395 YTD
150000
40000
100000
30000
Expediture Performance YTD
50000 20000
10000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 27 June 2016 Macro-Fiscal Performance General Directorate (MFPD)

1
 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
350000 70000
300000 60000
250000 50000
200000 40000

150000 30000

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
30000
35000

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

2
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 500000
450000
50000
400000
40000 350000
300000
30000 250000
200000
20000
150000

10000 100000
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

3
 180000
1394 YTD 1395 YTD 1395 Budget
160000
Portion of Budget Spent
140000

120000
43.0% 24.7% 26.8% 60.4% 14.7%
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 Office of Disaster Preparedness 76.8% 1 Ministry of State and Parliamentart Affairs 64.9%
2 Ministry of Martyrs, Disabled and Social Affairs 63.5% 2 Ministry of Women Affairs 55.8%
3 National Assembly Wolesi Jirga 52.4% 3 Presidential Protective Service 45.4%
4 Control and Audit Office 51.3% 4 Ministry of Rural Rehabilitation and Development 34.9%
5 General Directorate of National Security 50.0% 5 IARCSC 26.9%
6 Supreme Court 49.3% 6 Ministry of Public Health 26.3%
7 Ministry of Commerce 48.8% 7 Ministry of Interior 25.7%
8 Ministry of Finance 48.1% 8 Ministry of Agriculture 23.9%
9 Ministry of Public Works 48.0% 9 General Directorate of National Security 22.5%
10 Geodesy and Cartography Office 47.8% 10 Geodesy and Cartography Office 22.3%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 28.9% 1 Ministry of Rural Rehabilitation and Development 34.9%
2 Ministry of Interior 38.2% 2 Ministry of Public Health 26.3%
3 Ministry of Education 40.0% 3 Ministry of Public Works 12.8%
4 Ministry of Martyrs, Disabled and Social Affairs 63.5% 4 Da Brishna Shirkat 19.8%
5 General Directorate of National Security 50.0% 5 Ministry of Education 13.2%
6 Ministry of Finance 48.1% 6 Ministry of Agriculture 23.9%
7 Ministry of Foreign Affairs 47.4% 7 Ministry of Energy and Water 11.0%
8 Ministry of Higher Education 38.1% 8 Ministry of Finance 16.1%
9 Ministry of Public Health 44.6% 9 Ministry of Higher Education 15.3%
10 Supreme Court 49.3% 10 Municipalities
Expected Execution 50.0% Expected Execution 50.0%

6 6

4
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1394 1395 Growth Overview:
In millions of Afs Month 6 YTD Month 6 Budget Month 6 YTD Month 6 Month YTD
This sheet overviews the whole financial
Revenue 148051 27572 132705 186171 45553 65.2% 25.7% operations of the Government, and how
Tax Revenue 39912 6090 99210 46742 7123 17.0% 17.1% they were paid for.
Fixed Taxes 4950 778 13585 5077 813 4.5% 2.6%
Notes:
Taxes on Income and Profits 9512 1412 21870 10609 1793 27.0% 11.5%
Taxes on Property 451 77 915 221 29 -62.8% -51.0% - On year to data, collections from fixed
Taxes on Goods and Services 8305 923 26772 13635 1774 92.2% 64.2% taxes , other taxes and property taxes have
Taxes on International Trade 14592 2472 30004 14981 2285 -7.5% 2.7% fallen as a result of reduced business activity
Other Taxes 2101 428 6065 2218 429 0.2% 5.6% during the year.
Grants 95582 18891 0 107221 22128 17.1% 12.2%
The total Tax Revenue collected in month 6
Foreign Governments 95582 18891 107221 22128 17.1% 12.2% was 45,553 billion in FY 1395 and 27,572 for
International Organisation 0 0 0 0 - - the same month in 1394. This shows an
Other Revenue 10568 2314 28903 30109 15949 589.2% 184.9% increase of 65.2% over the same month in
1394 and YTD Growth of 25.7%. Revenue
Property Income 850 92 2582 684 144 56.6% -19.6%
collection from fixed taxes increased by 4.5%
Sales of Goods and Services 1700 204 5348 2991 1016 399.1% 75.9% and YTD growth were 2.6% in month 6 of
Fines & Penalties 6122 1055 18150 12397 1841 74.5% 102.5% 1395 as compared to the same month in
Extractive Industry - Royalties & Fees 416 51 1795 209 10 -81.3% -49.9% 1394.
Others 1479 913 1029 13829 12938 1317.6% 834.8%
The YTD Property Tax fell by 51% and the
Social Contributions 1990 277 4591 2100 353 27.3% 5.6% revenue collection for month 6 alone fell by
62.8% as compared to the same period in
Expenditure 107499 19054 304505 116768 20979 10.1% 8.6% 1394.
Compensation of Employees 68696 11103 168880 72577 12246 10.3% 5.6%
Grants has increased by 12.2% as compared
Uses of Goods and Services 29975 5834 134909 33350 7177 23.0% 11.3%
to the same period in 1394. The YTD for
Consumption of Fixed Capital 0 0 0 0 0 - - property tax fall by 19.6%. However the
Interest 375 122 716 192 32 -74.0% -48.8% property tax collected in month 6 of 1395
Subsidies 347 5 0 700 0 -100.0% 101.9% increased by 56.6% over the same month in
FY 1394.
Grants 98 7 0 103 17 154.0% 5.4%
Social Benefits 8009 1982 0 9846 1507 -24.0% 22.9%
Glossary:
Other Expense 0 0 0 0 0 - -
YTD: Year to Date, the total collection
Net Operating Balance 40552 8519 -171801 69403 24574 188.5% 71.1% since the start of the year, up to the
current point.
Net Acquistion of Non-Financial Assets 19973 5206 115639 15928 4331 -16.8% -20.3%
Fixed Assets 19824 5198 15457 4179 -19.6% -22.0% Net Operating Balance: revenues minus
Acquisition of Fixed Assets 19841 5199 16550 4180 -19.6% -16.6% non-capital expenditures (noted in this
table as just expenditures)
Sale of Fixed Assets (-) -17 -1 -1092 -1 115.6% 6189.6%
Change in Inventories 0 0 0 0 - -
Net Lending/Borrowing: the net
Valuables 0 0 1 0 - - operating balance, minus net acquisition
Non-Produced Assets 150 8 470 152 1840.4% 214.2% of non-financial assets

Net Lending/Borrowing 20578 3312 -287440 53475 20243 511.1% 159.9%

Transactions in Financial Assets -20578 -3312 287440 -53475 -20243 511.1% 159.9%
Net Acquisition of Financial Assets -19628 -3556 -52823 -19729 454.8% 169.1%
Domestic -19628 -3556 -52823 -19729 454.8% 169.1%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities -950 244 -652 -514 -310.9% -31.4%
Domestic -1084 208 -448 -433 -308.1% -58.7%
Foreign 134 36 -205 -81 -327.1% -252.9%

Discrepancy 0 0 0 0 0 - -

5
 Table 2: Revenue Summary Table
Afs Millions 1394 1395 1394 1395 1395 1395 Difference Y-o-Y Overview:
Month 6 YTD Month 6 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 148050.9 186171.2 27572.1 45552.8 132704.6 10174.0 3.48 26% 0.65 Notes:
Domestic Revenues 52469.2 78950.7 8681.1 23424.8 132704.6 10174.0 1.30 50% 1.70
Revenue for the month has:
Tax Revenues 39911.6 46741.6 6090.0 7123.4 99210.1 7606.1 (0.06) 17% 0.17
- The total tax revenue collection in month 6 is 45,553 billion
Fixed Taxes 4949.8 5076.8 778.3 813.1 13584.8 1041.5 (0.22) 3% 0.04 in FY 1395 and was 27,572 in 1394. The YTD growth was
Income Taxes 9512.4 10609.2 1411.7 1793.3 21869.7 1676.7 0.07 12% 0.27 25.7%. Fixed tax increased by 4.5% in month 6 and
Property Taxes 451.3 220.9 77.1 28.7 915.1 70.2 (0.59) -51% (0.63) increased by 2.6% for the first six months as compared to
the same period in 1394.
Sales Taxes 8305.2 13635.2 922.8 1773.7 26771.6 2052.5 (0.14) 64% 0.92
Other Taxes 2100.7 2217.9 428.2 429.1 6064.9 465.0 (0.08) 6% 0.00 The property tax fell by 51% for the firstsix months and by
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - 62.8% for the month 6 only.
Customs Duty, Import Taxes 14592.2 14981.5 2471.8 2285.4 30003.9 2300.3 (0.01) 3% (0.08)
Non tax revenue increased by 5.29% in month 6 as
compared to the same period inFY 1394. The same revenue
Non Tax Revenue 12557.6 32209.2 2591.1 16301.4 33494.6 2567.9 5.35 156% 5.29 for the first six months of 1395 increased by 156.5 % in 1395
Income from Capital Property 850.2 683.6 92.1 144.2 2582.3 198.0 (0.27) -20% 0.57 as compared to the previous year.
Sales of Goods and Services 1700.1 2990.8 203.6 1016.3 5347.9 410.0 1.48 76% 3.99 The revenue from sale of goods and services increased by
75.9% in the first six months of 1395 as compared to the
Administrative Fees 5699.0 11835.8 1004.1 1713.1 16921.4 1297.3 0.32 108% 0.71
same period in 1394 and increased by 3.99% in month six
Royalties 104.8 102.1 5.6 7.2 676.6 51.9 (0.86) -3% 0.30 only.
Non Tax Fines and Penalties 423.1 561.6 50.4 127.6 1228.4 94.2 0.35 33% 1.53 Custom duty and import taxes for the first six months of
Extractive Industry 311.4 106.5 45.5 2.3 1118.1 85.7 (0.97) -66% (0.95) 1395 decreased by 7.5% in FY 1395 and increased by 2.7%
for the first 6 months as compared to the same period inFY
Miscellaneous Revenue 1479.3 13828.6 912.6 12937.8 1028.6 78.9 163.06 835% 13.18
1394.
Social Contributions 1989.7 2100.2 277.1 352.9 4591.3 352.0 0.00 6% 0.27 Administrative Fee increased by 70% in month 6 and 107.7
% for the first six months of 1395 as compared to the same
Grants 95581.6 107220.5 18891.0 22128.0 0.0 0.0 #DIV/0! 12% 0.17 period in the previous year.
Revenue from extractive industry fell 94% as compared to
Foreign Governments 95581.6 107220.5 18891.0 22128.0 12% 0.17 the target fall and by 65% in the first six months of 1395.
Foreign Governments - Current 73984.2 83075.6 11561.9 18064.3 12% 0.56
Foreign Governments - Capital 21597.4 24144.9 7329.1 4063.7 12% (0.45)
Glossary:
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - - Domestic Revenues: the total revenues collected by the
International Organisation - Capital 0.0 0.0 0.0 0.0 - - Government, whout including donor support.
Other Government Units 0.0 0.0 0.0 0.0 - -
Y-O-Y: Year-on-Year, the growth in something on last year.
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient

Memorandum Items
Income from Sale of Assets 17.4 1092.1 0.5 1.2
Income from Loans from I.O.s 383.9 0.0 165.8 0.0
Income from Loans from Foreign Govt. 0.0 0.0 0.0 0.0
Income from Domestic Loans 0.0 0.0 0.0 0.0

6
 Table 3: Monthly Revenue Collection

Year: 1394 1394 1394 1394 1394 1394 1395 1395 1395 1395 1395 1395
Month: 1 2 3 4 5 6 1 2 3 4 5 6

Total Revenues 31940.7 10327.6 28989.8 24551.8 24668.9 27572.1 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8
Domestic Revenues 7921.7 7514.3 8893.0 10290.8 9168.4 8681.1 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8

Tax Revenues 6345.6 5608.7 6949.7 7887.1 7030.5 6090.0 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4
Fixed Taxes 725.5 792.9 888.1 834.3 930.6 778.3 806.0 859.0 963.3 807.6 827.9 813.1
Income Taxes 1189.3 1408.2 1888.4 1820.7 1794.2 1411.7 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3
Property Taxes 73.6 64.4 94.7 65.3 76.3 77.1 54.9 42.0 33.8 29.3 32.2 28.7
Sales Taxes 2048.9 875.6 1167.8 2182.5 1107.6 922.8 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7
Other Taxes 189.3 156.1 454.9 443.4 428.8 428.2 155.3 169.1 502.9 391.3 570.1 429.1
Tax Penalties and Fines
Customs Duty, Import Taxes 2119.1 2311.4 2455.9 2540.8 2693.2 2471.8 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4

Non Tax Revenue 1576.0 1905.7 1943.3 2403.7 2137.8 2591.1 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4
Income from Capital Property 96.6 115.2 88.6 369.2 88.6 92.1 120.0 103.6 108.1 108.2 99.5 144.2
Sales of Goods and Services 523.1 187.9 253.5 293.8 238.1 203.6 282.7 550.1 595.6 261.0 285.1 1016.3
Administrative Fees 701.2 945.4 851.0 1030.1 1167.2 1004.1 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1
Royalties 49.1 21.5 14.8 6.3 7.5 5.6 8.4 28.1 13.8 37.9 6.6 7.2
Non Tax Fines and Penalties 29.4 104.1 80.1 104.5 54.6 50.4 115.9 58.0 80.9 83.1 96.1 127.6
Extractive Industry 16.3 119.3 20.0 26.9 83.4 45.5 25.6 4.4 27.6 26.0 20.6 2.3
Miscellaneous Revenue 155.2 71.7 92.1 143.4 104.2 912.6 64.0 129.1 66.3 73.5 558.1 12937.8
Social Contributions 5.2 340.5 543.2 429.4 394.3 277.1 29.0 381.3 449.2 475.4 412.4 352.9

Grants 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0
Foreign Governments 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0
Foreign Governments - Current 22183.0 571.3 15993.4 10273.8 13400.8 11561.9 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3
Foreign Governments - Capital 1836.0 2242.1 4103.4 3987.2 2099.7 7329.1 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7
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

7
 Table 4: Provincial Revenue Collection
1394 1395 1395 1394 1395 1395 YTD % % Growth Month Overview:
Month 6 YTD Month 5 Month 6 Target Target M-o-M Y-o-Y
This sheet shows the revenue collected by each of the 34
Kabul 1428.4 1397.4 180.5 234.3 198.7 2852.1 49.0% 10.0% -15.2% provinces, and the central Ministries.
Kapisa 95.2 78.9 13.3 13.5 13.4 135.2 58.4% 0.6% -0.8% The revenue collection in Kabul was 49% of the target for
Parwan 99.1 130.1 20.0 21.3 23.2 251.8 51.7% 16.2% 8.9% Kabul. Revenue collection in month 6 was 10% higher than
Wardak 89.1 105.2 14.9 16.8 19.1 198.1 53.1% 27.8% 13.8% month 5 of this year. However, as compared to revenue
collection in the same month in 1394, revenuce collection
Logar 79.0 69.5 11.4 10.3 13.4 160.0 43.4% 17.5% 29.9% fell by 15.2% .
Nangarhar 6402.9 6669.0 997.4 1160.9 1084.0 13451.8 49.6% 8.7% -6.6%
Laghman 86.1 100.9 17.4 8.4 16.2 166.4 60.6% -6.7% 93.5% Revenue collection in Nangarhar province increased by 8.7%
Pangsher 60.5 46.4 7.1 5.3 6.6 86.6 53.6% -7.2% 24.2% as compared to Month 5 this year. The Revenue was 6.6%
Baghlan 145.2 149.8 30.5 22.1 27.4 328.8 45.6% -10.1% 24.0% less in month 6 of FY1395 as compare tothe same period in
Bamyan 47.3 62.3 10.3 7.6 11.4 117.8 52.8% 10.4% 50.3% 1394.
Ghazni 194.3 196.3 29.6 33.1 28.8 332.2 59.1% -2.5% -12.8%
Revenue collection by collection units in Balkh revenue
Paktika 273.1 142.9 29.0 47.5 21.5 181.5 78.7% -26.0% -54.8% increased by 69.1% as compared to the same period in
Paktiya 670.9 621.6 102.0 109.0 138.7 794.7 78.2% 36.0% 27.2% 1394. It increased by 0.8 percent as compared to the month
Khost 343.9 356.0 71.5 71.8 38.2 1398.7 25.5% -46.6% -46.8% 5 this year.
Kunar 104.4 97.5 13.3 14.8 15.9 394.5 24.7% 19.4% 7.6%
Revenue collection in Kandahar province grew by 14.3% as
Nuristan 14.1 20.0 7.8 0.0 4.7 46.2 43.4% -39.6% - compared to the same period in FY 1394, but fell by 3.1% in
Badakhshan 122.8 159.6 42.9 17.3 16.2 333.6 47.8% -62.2% -6.4% as compared to month 5 of FY1395.
Takhar 192.1 159.4 24.4 28.2 33.5 352.0 45.3% 37.1% 18.7%
Kunduz 331.0 376.8 66.1 0.0 61.3 1485.1 25.4% -7.1% - The revenuce collection growth for the Central Ministries
was 248.1% in month 6 as compare to month 5 the same
Samangan 68.9 70.7 12.1 10.0 12.3 126.9 55.7% 1.2% 22.2%
year, and 28.1% in comparison with the same month
Balkh 3727.5 5996.2 962.6 573.9 970.1 11020.6 54.4% 0.8% 69.1% infiscal year 1394.
Saripul 54.5 64.4 10.5 4.7 11.0 101.7 63.3% 4.7% 135.1%
Ghor 57.6 71.3 11.8 15.7 14.0 164.5 43.4% 18.6% -10.8% Notes:
Dikondy 32.1 42.0 12.6 5.5 5.5 79.1 53.0% -56.6% -0.4%
Uruzgan 39.5 23.5 7.2 4.1 4.8 79.5 29.5% -34.0% 17.0% - Typically those on the border will have higher collection
given the customs revenue generated there.
Zabul 32.9 39.6 7.3 6.5 6.6 119.3 33.2% -9.8% 1.6%
Kabul
Kandahar 2386.1 3147.9 535.4 453.8 518.8 3291.4 95.6% -3.1% 14.3%
Jawzjan 123.0 131.9 21.3 16.2 20.3 275.9 47.8% -4.5% 25.7% Glossary:
Faryab 919.2 765.3 132.7 109.5 102.0 4994.2 15.3% -23.2% -6.9%
Helmand 260.9 262.4 48.1 19.5 15.8 714.2 36.7% -67.1% -19.0% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Badghis 42.4 51.5 10.1 6.9 10.5 100.3 51.3% 4.0% 52.8% the country.
Herat 7670.3 9546.3 1549.1 1282.9 1550.4 21449.6 44.5% 0.1% 20.9%
Farah 1858.1 2350.5 453.0 429.0 389.6 2304.6 102.0% -14.0% -9.2% M-o-M: Month on Month - the change since the last month.
Nimroz 3703.8 5986.6 1115.9 695.3 988.5 6153.1 97.3% -11.4% 42.2%
Central Ministries 20713.4 39461.0 4889.5 3225.5 17032.3 58662.7 67.3% 248.3% 428.1% Y-o-Y: Year on Year - the change since the same month last
year.
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 52469.2 78950.7 11468.8 8681.1 23424.8 132704.6 59.5% 104.2% 169.8%

8
 Table 5: Expenditure Summary
Afs Millions 1394 1395 1395 1394 1395 1395 YTD % Overview:
Month 6 YTD Month 5 Month 6 Budget Budget
Total Gross Expenditure 127489.7 133787.9 28283.2 24260.3 25311.4 437788.0 30.6% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 0.0 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 127472.4 132695.8 28282.1 24259.7 25310.2
Notes:
Compensation of Employees 68695.8 72576.5 12501.8 11103.4 12245.8 168880.2 43.0% - Expenditure on salaries has slightly increased both YTD on last year,as well
of which operating budget 68695.81 72576.5 12168.42 11103.43 12245.81 168880.2 43.0% as, on monthly basis.
Wages and Salaries 65847.7 68869.2 11810.2 10558.4 11576.4
Wages and Salaries in Cash 58075.9 59726.4 9933.1 9358.9 10290.1 - Likewise other elements of expenditure including: communications, repairs
Wages and Salaries in Kind 7535.4 9058.8 1863.2 1156.2 1277.7 and maintenance, and other goods and services use have fallen; however
Wages and Salary Advance 236.4 84.0 14.0 43.2 8.6 the costs for fuel have risen on the same period last year, despite falls in
Social Benefits 624.5 1317.3 316.0 132.6 263.1 prices.
Social Benefits - in Cash 624.5 1317.3 316.0 132.6 263.1
Total gross ependiture in the first six months reached 30.6% of its allocated
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
budget . The total amount of gross expenditure was AFS 437.788 billion.
Return of Salaries -131.4 -105.5 -18.8 -21.1 -22.9
Other Compensation 2355.0 2495.5 394.3 433.6 429.1 Expenditure on employee compensation for the first six months reached
43.0% of its overall budgeted expenditure for this code in FY1395.
Use of Goods and Services 29974.8 33349.7 8964.6 5834.1 7177.4 134909.0 24.7%
of which operating budget 15402.7 18867.9 3614.6 3489.6 3877.2 76141.2 24.8% The expenditure execution rate for the use of goods and services till month 6
Travel 937.4 1197.9 298.6 203.9 244.6 reached 24.7% of its overall budgeted expenditures for this code.
Communications 1366.8 1028.1 216.3 388.3 381.4
The YTD expnditure on Social Transfer was 60.4% of its alloted budget in FY
Contracted Services 10648.1 9941.0 4036.1 1435.1 2005.5
1395.
Repairs and Maintenance 1619.0 1857.8 713.0 383.5 456.6
Utilities 1443.9 1713.9 429.4 265.2 266.9
Fuel 7500.5 10316.8 1414.2 1407.9 1699.6
Other Use of Goods and Services 6459.1 7294.3 1857.0 1750.2 2122.9 Glossary:
Tools and materials (< 50,000) 1351.8 1088.8 283.3 300.8 303.5
Other Expenses 1518.8 1510.5 628.3 625.5 381.1 Total Gross Expenditure: the total expenditures including interest payments
Advances and Return of Expenditure 3588.6 4694.9 945.4 823.8 1438.2 .

Core Budget: The operating budget plus the development budget

Interest 375.2 192.0 0.0 122.3 31.8 716.1 26.8%
To Non-Residents 375.2 192.0 0.0 122.3 31.8 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
does not result in the acquisition of a fixed asset. For example payments for
Social Transfers 8453.3 10649.6 3157.1 1993.7 1523.9 17643.2 60.4% electricity or fuel, the payment for salaries etc. Often equated with the
Subsidies 346.7 700.0 0.0 5.0 0.0 operating budget, however development budget spending contains
Grants to Government Units & Other organisations 98.1 103.4 67.7 6.8 17.3 recurrent items and vice versa
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 98.1 92.8 59.7 6.8 14.7 Acquisition of Non-Financial Assets: Spending on a capital asset, for
example a tractor or irrigation pump (also called Capital Expenditure)
Grants to other Government Units - Current 0.0 10.7 8.1 0.0 2.6
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Compensation of Employees: The total remuneration, in cash or kind,
Social Security 7858.5 9358.3 3088.0 1981.9 1504.4 payable to an employee for work done during the accounting period. It
Other Social Transfers 150.0 487.9 1.3 0.0 2.2 consists of wages, salaries, and social contributions made on behalf of
Social Assistance 0.0 6.3 1.4 0.0 2.2 employees to social insurance schemes. Excluded are amounts paid to
Advance Subsides, Grants 150.0 481.6 -0.1 0.0 0.0 contractors, self-employed outworkers, and other workers who are not
employees.

Gross Acquisition of Nonfinancial Assets 19990.5 17020.1 3659.7 5206.7 4332.5 115639.4 14.7% Goods and Services: Expenditure items such as electricity costs,
maintenance and repair, consultancy services and items with a purchase
of which operating budget 1207.3 1265.3 225.6 601.2 301.6 9288.7 13.6%
value below Afs 50,000
Net Acquisition of Nonfinancial Assets 19973.2 15928.0 3658.6 5206.2 4331.4
Sale of Land and Buildings -17.4 -1092.1 -1.1 -0.5 -1.2 Subsidies: Payments made to State Owned Enterprises to help them cover
Buildings and Structures 13602.1 10217.9 2797.4 4596.7 2858.7 their costs
Machinery / Equipment (>50,000) 3202.8 4301.1 427.3 463.6 867.2
Valuables 0.0 0.7 0.0 0.0 0.3 Transfers: Payments to a person or organization for which no service is
received, for which pension payments and subsidies
Land 149.6 469.8 28.2 7.8 151.9
Capital Advance Payments 3036.0 2030.6 406.8 138.6 454.5 Interest Payments: The interest paid on outstanding loans

Memorandum Items Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
Contingency Funds 0.0 reserve items may be allocated to the budgets of budgetary units during the

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

9
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1394 1395 1395 1394 1395 1395 % YTD % Growth Month Overview:
Month 6 YTD Month 5 Month 6 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 94134.4 103462.1 20558.4 17310.3 17980.2 271032.4 38.2% -12.5% 3.9% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 94117.0 102370.0 20555.0 17309.8 17979.0 -12.5% 3.9%
Notes:
Compensation of Employees 68695.8 72576.5 12168.4 11103.4 12245.8 168880.2 43.0% 0.6% 10.3%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 65847.7 68869.2 11664.2 10558.4 11576.4 -0.8% 9.6%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 58075.9 59726.4 9958.6 9358.9 10290.1 3.3% 9.9%
Wages and Salaries in Kind 7535.4 9058.8 1687.6 1156.2 1277.7 -24.3% 10.5% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 236.4 84.0 18.0 43.2 8.6 -52% -80% to date have made up 65% of operating expenditure.
Social Benefits 624.5 1317.3 136.7 132.6 263.1 92.5% 98.4%
Social Benefits - in Cash 624.5 1317.3 136.7 132.6 263.1 92.5% 98.4% The total gross Expenditure Execution was 30.6% in the first 6
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - months of FY1395. The total amount of Gross expenditure was
Return of Salaries -131.4 -105.5 -27.5 -21.1 -22.9 -16.9% 8.1% 437,788.0 million.
The net expenditures increased by 3.9% in month 6 in FY1395 as
Other Compensation 2355.0 2495.5 395.0 433.6 429.1 8.6% -1.0%
compared to the same month in fiscal year 1394.
The expnditure on compensation of employees reached 43.0% of
Use of Goods and Services 15402.7 18867.9 3614.6 3489.6 3877.2 76141.2 24.8% 7.3% 11.1% the targeted expenditure for that item in FY1395.
Travel 825.2 985.5 177.4 189.6 291.5 64.3% 53.8%
Communications 1366.8 1028.1 412.5 388.3 381.4 -7.5% -1.8% Expenditure on social benefits in month 6 of FY 1395 increased by
Contracted Services 352.5 593.5 79.4 42.2 147.3 85.5% 249.0% 98.4 percent as compared to the same period in FY1394, and
Repairs and Maintenance 1619.0 1857.8 583.8 383.5 456.6 -21.8% 19.0% 92.5% as compared to month 5 of the same year.
Utilities 1443.9 1713.9 486.8 265.2 266.9 -45.2% 0.6%
Fuel 7471.7 10288.7 1473.1 1400.8 1688.8 14.6% 20.6% Expenditure on use of goods and services reached 24.7% of its
overall target for this code in the fiscal year 1395.
Other Use of Goods and Services 2323.7 2400.5 401.6 820.0 644.7 60.5% -21.4%
There is an increase 249.0% in expenditure on ontract services
Tools and materials (< 50,000) 679.7 695.7 172.2 184.7 178.3 3.5% -3.5% shows in month 6 as compared to the same period of FY1394.
Other Expenses 1381.0 1348.2 188.6 590.0 336.4 78.4% -43.0%
Advances and Return of Expenditure 263.0 356.5 40.9 45.3 130.0 218.1% 187.3% Expenditure on social security fell by 24% in month 6 as
compared to the same period in FY1394. This expenditure item
Interest 375.2 192.0 0.0 122.3 31.8 716.1 26.8% - -74.0% fell by 64.8% as compared to month 5 in the same year.
To Non-Residents 375.2 192.0 0.0 122.3 31.8 - -74.0% The expenditure on acquisition of nonfinancial assets reached
47.7% of total allotment for this code. However, this fell in by
50.0% as compared to the same month in FY1394.
Social Transfers 8453.3 10560.4 4549.8 1993.7 1523.9 16006.2 66.0% -66.5% -23.6%
Subsidies 346.7 700.0 245.0 5.0 0.0 -100.0% -100.0%
Glossary:
Grants to Government Units & Other organisations 98.1 103.4 31.1 6.8 17.3 -44.3% 154.0%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - Total Gross Expenditure: the total expenditures including interest
Grants to Foreign Government - Capital 98.1 92.8 31.1 6.8 14.7 -52.7% 115.9% payments
Grants to other Government Units - Current 0.0 10.7 0.0 0.0 2.6 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - Operating Budget: the Government budget is split into operating
Social Security 7858.5 9358.3 4273.7 1981.9 1504.4 -64.8% -24.1% and development. Operating is the expenditure not targeted
Other Social Transfers 150.0 398.7 0.0 0.0 2.2 - - towards particular development projects under the NPPs.
Social Assistance 0.0 6.3 0.0 0.0 2.2 - -
Development Budget: The Government budget for development
Advance Subsides, Grants 150.0 392.4 0.0 0.0 0.0 - - projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects
are mainly donor funded. The Development Budget is sometimes
Gross Acquisition of Nonfinancial Assets 1207.3 1265.3 225.6 601.2 301.6 9288.7 13.6% 33.7% -49.8% referred to as the Capital Budget in other countries
Net Acquisition of Nonfinancial Assets 1189.9 173.2 222.2 600.7 300.4 35.2% -50.0%
Sale of Land and Buildings -17.4 -1092.1 -3.4 -0.5 -1.2 -65.4% 115.6%
Buildings and Structures 560.9 887.0 49.1 415.8 141.8 188.7% -65.9%
Machinery / Equipment (>50,000) 498.8 171.6 43.4 177.4 11.3 -74.0% -93.6%
Valuables 0.0 0.4 0.0 0.0 0.0 - -
Land 145.1 205.4 132.8 7.8 148.3 11.7% 1794.9%
Capital Advance Payments 2.4 0.9 0.2 0.3 0.1 -39.2% -63%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 7: Expenditure by Ministry
1394 1395 1394 1395 1395 % YTD % Change Overview:
Month 6 YTD Month 6 Budget Budget YTD Month This sheet shows the expenditure that is
COA Total Expenditures 127716.4 134012.2 24390.2 25390.9 437788.0 30.6% 4.9% 4.1% undertaken by each Ministry, so you can see how
125631.8 131596.8 24153.3 25030.0 429885.9 much each Ministry was budgeted, and how
52 Ministry of Interior 24754.7 26525.8 3750.4 4426.0 69684.6 38.1% 7.2% 18.0% much they have managed to spend to date.
42 Ministry of Defence 23010.8 27580.8 4538.1 5304.8 95493.6 28.9% 19.9% 16.9%
Notes:
47 Ministry of Foreign Affairs 1711.4 2114.8 349.6 99.4 4890.7 43.2% 23.6% -71.6%
71 Presidential Protective Service 490.4 665.3 85.6 147.6 1411.9 47.1% 35.7% 72.5% - The total expenditures increased and the large
30 General Directorate of National Security 5926.7 6224.3 0.0 9.6 12535.2 49.7% 5.0% - increment was took place in Persidential
Total Security 55894.2 63111.0 8723.6 9987.3 184016.1 34.3% 12.9% 14.5% Protective Services.
Expenditure on education and health increased
72 Presidents Office 360.9 0.0 0.0 0.0 0.0 - -100.0% - in FY1395.
65 National Assembly Meshanro Jirga 247.9 208.4 34.0 37.3 470.0 44.3% -15.9% 9.5% Expenditure on agriculture and rural
66 National Assembly Wolesi Jirga 724.2 714.3 117.1 137.8 1364.3 52.4% -1.4% 17.7% development reduced.
Expenditure on economic governance and
75 Supreme Court 1493.3 1503.6 194.7 225.1 3212.2 46.8% 0.7% 15.6%
private sector development also recuced.
53 Ministry of Justice 352.7 293.1 53.0 59.6 995.7 29.4% -16.9% 12.4%
16 Administrative Affairs 1533.0 1938.6 362.8 638.6 4115.1 47.1% 26.5% 76.0% - A large increase in expenditure on
60 Ministry of State and Parliamentart Affairs 47.2 83.7 23.0 18.6 165.9 50.5% 77.4% -19.2% infrastructure reflects the priority the
49 Ministry of Haj and Religious Affairs 449.0 403.1 99.9 105.3 1140.1 35.4% -10.2% 5.4% Government is placing on this investment.
21 Attorney General 566.1 541.6 95.1 95.8 1344.9 40.3% -4.3% 0.8%
28 Election Commission 63.0 75.1 10.6 17.1 201.4 37.3% 19.1% 61.1% Glossary:
32 IARCSC 205.4 198.2 45.5 39.7 525.3 37.7% -3.5% -12.8%
Total Gross Expenditure: the total expenditures
#N/A Independent Commission for Overseeing the Implementation of Constitution 52.4 - - -
including interest payments
33 Independent Board of new Kabul 48.8 42.9 14.0 0.8 3813.0 1.1% -12.0% -94.3%
#N/A Afghanistan Independent Human Rights Commission 104.6 - - - Operating Budget: the Government budget is
76 The High office of Oversight and Anti Corruption 96.2 72.9 14.1 8.8 202.4 36.0% -24.2% -37.5% split into operating and development. Operating
35 Independent Directorate of Local Governance 1171.0 1126.2 215.3 223.7 2942.9 38.3% -3.8% 3.9% is the expenditure not targeted towards
particular development projects under the NPPs.
Total Governance, Rule of Law and Human Rights 7358.7 7201.7 1279.1 1608.1 20650.1 34.9% -2.1% 25.7%

57 Ministry of Public Works 6404.0 5688.1 972.7 1348.9 37511.5 15.2% -11.2% 38.7%
61 Ministry of Transport and Aviation 114.5 115.2 22.7 30.1 387.6 29.7% 0.7% 32.4%
40 Ministry of Communication 311.0 365.1 56.6 87.2 2380.9 15.3% 17.4% 54.0%
45 Ministry of Energy and Water 1640.2 1481.0 273.0 325.1 11598.1 12.8% -9.7% 19.1%
#N/A Water Supply and Canalization Corporation 499.9 - - -
25 Da Brishna Shirkat 3358.8 4200.0 947.2 561.7 21263.3 19.8% 25.0% -40.7%
62 Ministry of Urban Development 477.0 506.8 37.5 150.6 2880.4 17.6% 6.3% 301.4%
#N/A Independent Board of new Kabul 107.3 - - -
55 Ministry of Mines and Industries 670.4 491.7 141.5 61.8 5069.3 9.7% -26.6% -56.3%
31 Geodesy and Cartography Office 70.1 74.2 10.4 8.9 178.9 41.5% 5.8% -14.1%
26 Directorate of Environment 107.0 87.4 14.0 19.6 231.8 37.7% -18.3% 40.7%
17 Afghanistan High Atomic Energy Commission 13.7 15.5 2.5 2.6 46.1 33.7% 13.6% 6.2%
64 Municipalities 342.1 552.0 147.4 49.7 0.0 - 61.4% -66.3%
Total Infrastructure and Natural Resources 13508.8 13577.2 2625.5 2646.3 82155.1 16.5% 0.5% 0.8%

44 Ministry of Education 14713.0 14728.9 3187.8 4032.2 47796.4 30.8% 0.1% 26.5%
50 Ministry of Higher Education 3014.6 2550.9 510.3 598.1 9144.7 27.9% -15.4% 17.2%
51 Ministry of Information and Culture 262.0 235.4 50.5 51.5 873.2 27.0% -10.1% 1.9%
74 Science Academy 96.8 90.4 24.3 16.9 222.8 40.6% -6.7% -30.2%
67 National Olympic Committee 168.2 72.0 66.2 39.8 573.8 12.5% -57.2% -39.8%
Total Education 18254.7 17677.5 3839.2 4738.6 58610.9 30.2% -3.2% 23.4%

56 Ministry of Public Health 5690.4 6312.4 468.0 1288.5 21612.3 29.2% 10.9% 175.3%
Total Health 5690.4 6312.4 468.0 1288.5 21612.3 29.2% 10.9% 175.3%

38 Ministry of Agriculture 2464.8 2627.4 608.7 735.7 9943.3 26.4% 6.6% 20.9%
41 Ministry of Counter Narcotics 334.3 283.9 109.0 163.0 1913.5 14.8% -15.1% 49.5%
59 Ministry of Rural Rehabilitation and Development 9016.9 5980.3 3038.8 1242.3 17027.4 35.1% -33.7% -59.1%
Total Agriculture and Rural Development 11816.0 8891.6 3756.6 2141.0 28884.2 30.8% -24.7% -43.0%

48 Ministry of Frontiers and Tribal Affairs 203.3 169.5 64.3 40.7 595.8 28.4% -16.6% -36.8%
54 Ministry of Martyrs, Disabled and Social Affairs 8083.1 10078.4 2052.4 1616.1 16768.2 60.1% 24.7% -21.3%
58 Ministry of Refugees and Repatriates 102.7 112.8 17.8 27.7 524.0 21.5% 9.8% 55.7%
63 Ministry of Women Affairs 96.9 103.1 26.0 35.5 231.4 44.6% 6.4% 36.5%
69 Office of Disaster Preparedness 266.2 479.9 13.0 19.2 651.8 73.6% 80.3% 47.5%
27 Directorate of Kochis 31.8 33.6 3.7 8.6 174.1 19.3% 5.6% 130.9%
Total Social Protection 8784.1 10977.2 2177.2 1747.8 18945.4 57.9% 25.0% -19.7%

46 Ministry of Finance 2953.9 2873.7 920.6 727.3 9459.3 30.4% -2.7% -21.0%
39 Ministry of Commerce 607.7 484.3 246.2 43.4 1772.4 27.3% -20.3% -82.4%
43 Ministry of Economy 190.7 158.5 39.6 37.6 570.0 27.8% -16.9% -5.2%
24 Control and Audit Office 174.4 138.7 32.7 39.5 823.8 16.8% -20.5% 20.9%
22 Central Statistics Office 81.2 67.5 12.1 11.8 499.3 13.5% -16.9% -2.7%
20 Afghanistan National Standard Authority 59.8 36.3 32.9 12.8 276.7 13.1% -39.3% -60.9%
Total Economic Governance and Private Sector Development 4067.7 3758.9 1284.0 872.4 13401.6 28.0% -7.6% -32.1%

#N/A Afghanistan Investment Support Agency 0.0 - - -

37 Micro Finance Investment Support Facility for Afghanistan 257.3 89.2 0.0 0.0 1610.2 5.5% -65.3% -
#N/A Unallocated Reserves 0.0 - - -
77 Unspecified 2084.6 2415.4 236.9 361.0 7902.1 30.6% 15.9% 52.3%
Total Unclassified 2341.9 2504.6 236.9 361.0 9512.3 26.3% 6.9% 52.3%

11
Table 8: Expenditure by COFOG
1394 1395 1394 1395 Overview:
Month 6 YTD Month 6
General Public Services 19474.1 17080.4 4005.1 3245.9 This sheet breaks down expenditure by the UN
COFOG classification, so you can see which
Recurrent Expenditure 15381.0 11521.3 3162.1 2078.1
priority areas received what.
Capital Expenditure 4093.1 5559.1 842.9 1167.8
Defence 29895.6 35333.1 4695.6 5559.2 Notes:
Recurrent Expenditure 29583.4 34952.9 4680.4 5358.8
Capital Expenditure 312.2 380.3 15.2 200.4 Expenditure on general public services in
Public Order and Safety 23031.0 28867.6 3461.3 4813.7 month 6 of FY1395 have fallen down as
compared to the same month in FY1394.
Recurrent Expenditure 22533.8 28575.0 3280.6 4770.9 The defence expenditures increased in FY1395
Capital Expenditure 497.2 292.6 180.7 42.7 as compared to the same period of FY1394.
Economic Affairs 22295.2 17531.1 5681.9 3622.4 Expenditure on economic affairs have fallen in
Recurrent Expenditure 9551.5 8740.3 2097.9 1473.9 FY 1395 as compared to the same period of FY
1394.
Capital Expenditure 12743.7 8790.8 3584.0 2148.5 Expenditure on enviromaental protection
Environmental Protection 128.6 273.7 18.8 162.2 increased in FY 1395 as compared to the same
Recurrent Expenditure 88.1 82.3 14.0 14.9 period of in FY1394.
Capital Expenditure 40.5 191.4 4.8 147.3 - On YTD, the Government expenditure in the
Housing and Communal Amenities 576.0 573.1 66.6 162.9 defence sector has slightly declined, where as
its expenditure on public order and safty and
Recurrent Expenditure 207.0 262.3 40.3 79.1
general public service has increased.
Capital Expenditure 369.0 310.8 26.3 83.8
Health 5722.2 6362.5 474.2 1299.5 - Increase in capital expenditure on education
Recurrent Expenditure 5230.3 5772.6 371.2 1189.4 and health sectors reflect rising need for
Capital Expenditure 491.9 590.0 103.0 110.1 financing operational cost of the existing
capitals.
Recreation, Culture and Religion 1059.5 883.0 246.8 231.7
Recurrent Expenditure 823.1 829.1 172.3 193.4 Glossary:
Capital Expenditure 236.4 53.9 74.5 38.3
Education 17751.6 17412.4 3698.9 4644.9 COFOG: Classifications of the Functions of
Recurrent Expenditure 16572.8 16597.2 3337.1 4276.3 Government, is a UN classification breaking
Capital Expenditure 1178.9 815.2 361.8 368.6 down Government expenditure by key policy
Social Protection 7775.2 9695.2 2033.7 1648.7 areas.
Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 7754.9 9659.0 2027.5 1623.6 capital items, typically salaries etc. These are
Capital Expenditure 20.3 36.3 6.2 25.0 items which need to be repurchased each
year.
Total 127709.0 134012.2 24382.7 25390.9 Capital Expenditure: is the expenditure on

12
Table 9: Expenditure by Province
1394 1395 1394 1395 YTD Month Overview:
Month 6 YTD Month 6 % Growth
29 Kabul 8311.2 8083.6 2039.1 1684.0 -2.7% -17.4% This sheet overviews the expenditure on provinces. This
31 Kapisa 1189.4 1193.0 236.1 247.3 0.3% 4.8% does not give a full overview of the expenditure benefits
44 Parwan 1746.5 1987.9 415.7 480.2 13.8% 15.5% to provinces, as some central spending impacts provincial
49 Wardak 1413.5 1246.4 203.9 256.8 -11.8% 26.0% welfare.
36 Logar 951.2 903.6 205.7 243.4 -5.0% 18.3%
Notes:
37 Nangarhar 6193.9 7557.5 1194.3 1485.5 22.0% 24.4%
35 Laghman 1275.2 1125.2 449.4 322.3 -11.8% -28.3% - On YTD, almost all provinces have seen increase in
43 Pangsher 759.9 757.2 164.3 206.1 -0.4% 25.4% expenditures, where as on monthly basis, most of the
17 Baghlan 2445.9 2964.2 395.7 490.0 21.2% 23.8% border provinces show increase in thier expenditures.
19 Bamyan 1229.0 1005.9 222.7 315.9 -18.2% 41.9% The expenditures by kabul province declined in month 6 as
24 Ghazni 2153.4 1594.0 317.0 408.5 -26.0% 28.9% compared to the same period in 1394.
Expenditures of Paktika province increased in FY 1395 as
41 Paktika 1077.8 1197.9 191.1 381.3 11.1% 99.6%
compared to the same period in 1394.
42 Paktiya 4832.2 4887.9 895.8 1088.7 1.2% 21.5% Kandahar's expenditures declined in FY1395 as compared to
32 Khost 1209.6 1378.0 282.9 307.5 13.9% 8.7% the previous year .
33 Kunar 1367.1 1343.9 153.7 309.1 -1.7% 101.2% Nimroz's expenditures increased considerably by 136.8% in
39 Nuristan 789.6 697.0 130.9 117.9 -11.7% -9.9% FY1395.
15 Badakhshan 1942.7 2689.4 282.4 572.4 38.4% 102.7%
47 Takhar 1654.6 1781.9 452.6 356.5 7.7% -21.2% Glossary:
34 Kunduz 2532.0 2379.0 615.2 625.7 -6.0% 1.7%
Offshore Payments: payments received by the
45 Samangan 992.0 1273.0 166.9 218.0 28.3% 30.6% Government from outside of Afghanistan, not collected by
18 Balkh 5841.3 6667.8 957.6 1379.3 14.1% 44.0% any of the Line Ministries, or Provinces.
46 Saripul 1056.0 1129.5 450.3 227.8 7.0% -49.4%
25 Ghor 1393.3 1344.8 300.3 260.0 -3.5% -13.4%
21 Dikondy 715.4 735.0 138.0 273.1 2.7% 97.9%
48 Uruzgan 1421.9 907.5 342.7 218.5 -36.2% -36.2%
50 Zabul 987.4 649.4 155.9 178.7 -34.2% 14.6%
30 Kandahar 6183.2 6190.8 1435.2 1318.9 0.1% -8.1%
28 Jawzjan 1206.7 1456.2 220.3 291.6 20.7% 32.4%
23 Faryab 1593.8 1535.0 273.2 217.7 -3.7% -20.3%
26 Helmand 5473.3 4444.4 893.9 941.7 -18.8% 5.3%
16 Badghis 928.8 857.9 135.0 124.5 -7.6% -7.8%
27 Herat 5695.7 5542.9 1184.4 943.4 -2.7% -20.3%
22 Farah 1432.8 1294.6 211.5 284.6 -9.6% 34.5%
38 Nimroz 1256.2 854.1 70.5 166.9 -32.0% 136.8%
20 Central Ministries 47962.3 53781.9 8577.2 8478.4 12.1% -1.2%
40 Offshore Payments 501.6 574.0 29.0 -31.4 14.4% -208.2%
Total 127716.4 134012.2 24390.2 25390.9 4.9% 4.1%

13
Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

Overview:
1394 1395 1394 1395
Month 6 YTD Month 6 This sheet shows the expenditure by Government policy
priority area (ANDS categories), reflecting the
Security 55,894.2 63,111.0 8,723.6 9,987.3
Government's policy priorities.
Governance, Rule of Law and Human Rights 7,358.7 7,201.7 1,279.1 1,608.1
Infrastructure and Natural Resources 13,508.8 13,577.2 2,625.5 2,646.3 Notes:
Education 18,254.7 17,677.5 3,839.2 4,738.6 The total expenditures increased and the more
Health 5,690.4 6,312.4 468.0 1,288.5 increment was seen in Persidential Protective Services.
Agriculture and Rural Development 11,816.0 8,891.6 3,756.6 2,141.0 Expenditure on governance, rule and law and human
Social Protection 8,784.1 10,977.2 2,177.2 1,747.8 rights has increased in YTD and declined in Month 6.
Economic Governance and Private Sector Development 4,067.7 3,758.9 1,284.0 872.4 Expenditures on agriculture and rural development
have Fallen in month 6.
Unclassified 2,341.9 2,504.6 236.9 361.0
Expenditure on Social Protection's fell in Month 6 but
increased its execution on YTD basis.
Expenditure on economic governance and private
sector development declined in Month 6.
Glossary:

ANDS Sectors: ANDS is the Afghanistan National

Development Strategy, the original document setting
out the development plan for 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.

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Table 11: Financing
1394 1395 1394 1395 Overview:
Month 6 YTD Month 6
TOTAL FINANCING (20,578.5) (53,475.5) (3,312.4) (20,242.5) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (19,628.1) (52,823.3) (3,556.1) (19,728.6)
Glossary:
Domestic (19,628.1) (52,823.3) (3,556.1) (19,728.6)
Currency and Deposits (19,842.2) (44,376.2) (9,522.0) (18,504.6) Treasury Single Account: The main bank account of the
Treasury Single Account (24,217.0) (41,142.4) (8,774.1) (19,414.4) Government. In Afghanistan, the TSA consists of the
Provincial Revenue Accounts (53.1) (36.9) - (11.2) Afghani account, the US dollar account, provincial
Donor Accounts 4,427.3 (3,199.6) (747.9) 921.1 revenue and expenditure accounts, and ARTF and
Other Deposit Accounts 0.7 2.7 - 0.0 LOTFA accounts.
Loans 7.5 12.3 - 0.4
Loans 1.7 2.1 - 0.4 Accounts Receivable: outstanding payments due to the
Government
Advances 5.8 10.1 - -
Other Accounts Receivable 78.0 88.2 78.0 11.2 Accounts Payable: outstanding payments owed by the
Clearing Accounts 78.0 (87.8) 78.0 11.2 Government.
Other Current Assets - 176.0 - -
Other Assets 128.5 (8,547.5) 5,887.9 (1,235.7) Financial Assets: A financial claim on an asset that is
Provincial Expenditure Accounts 128.5 (8,547.5) 5,887.9 (1,235.7) usually documented by some type of legal
Foreign - - - - representative. Examples include bonds and shares of
stock, but not tangible assets such as real estate or
Net Acquisition of Financial Liabilities (950.4) (652.2) 243.7 (514.0) gold. These are included below the line as financing
items
Domestic (1,084.2) (447.6) 207.9 (432.5)
Accounts Payable 1,336.5 1,144.4 415.2 (639.1)
Accounts Payable - Suppliers 1,341.8 1,137.1 414.5 (656.3)
Accounts Payable - Other (5.4) 7.2 0.7 17.2
Pension Liabilities 1.0 1.7 1.0 1.7
Other Payables - - - -
Other Liabilities (2,421.6) (1,593.6) (208.3) 204.9
Foreign 133.8 (204.6) 35.9 (81.5)
Foreign Currency - - - -
Loans 157.2 (224.3) 35.9 (79.5)
Currency Gain/Loss (23.4) 19.7 - (1.9)

Memorandum
Deposits with Banks - - - -
Investments - - - -

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