Monthly Fiscal Bulletin, Month 9, 1390

COMPILEDANDPUBLISHEDBY:MINISTRYOFFINANCE,FISCALPOLICYUNIT
AlltablesgeneratedusingAFMISdatadownloadedon8February2012

TABLEOFCONTENTS
1 1.BudgetHighlights.
2 2.RevenueSummary
3 3.ExpenditureSummary
4 4.BudgetExecutionRates
5 5.Tables
5 Table1.BudgetSummary
6 Table2.IntergratedCoreBudgetRevenues
6 Table3.IntegratedCoreBudgetDomesticRevenuesbyProvince
7 Table4.IntergratedCoreBudgetExpendituresbyEconomicCategory
7 Table5.CoreBudgetOperatingExpenditures
8 Table6.IntergratedCoreBudgetExpendituresbyANDSPillar
9 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry
10 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
11 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
12 Table8.IntergratedCoreBudgetExpendituresbyCOFOGSector
13 Table9.TransactionsinNonfinancialAssetsintheIntegratedCoreBudget
13 Table10.TransactionsinFinancialAssetsandLiabilitiesintheIntegratedCore
13 Table11.AlternativeMeasuresofDeficit/SurplusandFinancingintheIntegrated
14 FootnoteAppendix


BUDGETHIGHLIGHTS

TheMonthlyFiscalBulletinprovidesabriefoverviewoftheimplementationoftheNationalBudget.
OperatingBudgethighlights:
o TotaldomesticrevenuesofAfs7.3billionwerecollectedinthe 9thmonthascompared toAfs6.1
billioninmonth8.WhilefortheYTD,aroundAfs70.2billionwascollectedagainstthetargetofAfs
65.6billion.
o Operating grants of Afs 101.3 million were collected in the 9th month, and Afs 46.9 billion for the
YTD.
o TotaloperatingexpenditureswereaboutAfs97.5billionfortheYTD,whereastheywereAfs72.4
billioninthesameperiodin1389.
o TheOperatingBudgetbalancefortheYTDwasAfs19.5billion,comparedtoAfs24.6billionin1389.
DevelopmentBudgethighlights:
o DevelopmentbudgetexpenditureswareAfs5.9billionin9thmonthwhereasitwereAfs3.1billion
inthesameperiodin1389.FortheYTD,thespendingwereAfs32.1billionupuntil9thmonth1390.
o Developmentgrantsreceiptswere18.7billionfortheYTD,whilein1389,thegrantsreceiptswere
aroundAfs19.7billion.
o TheDevelopmentBudgetbalancefortheYTDwasadeficitofAfs13.4billion.

93,664
TotalDomestic Targets
REVENUESUMMARY
Revenue 70,197 74,931
84,297
This section illustrates revenues
(Afsmillion) 62,929 65,565 receivedfromtheGovernmentthatare
56,875
Actual collections 57,759 used to finance its expenditures and
47,121
49,954 deliver Government services. These
40,381
42,149 revenues may either be domestically
32,654
34,968 raised revenues or donor grants.
23,290 27,787
15,451
Further information is available in
20,606
8,539 13,737
Tables2and3.
6,869 AFMIS data extract 8 February 2012
DomesticRevenueDevelopments
35.0
32.3
DomesticRevenue(Afsbillion)

31.2
30.0 1389YTD
Total YTD domestic revenues were
27.6
1390YTD about Afs 70.2 billion against the
25.0
22.8 22.8 1390YTDTarget YTD target of Afs65.6 billion,
20.5
20.0 exceeding the target by about
15.0
7.1percent.
13.3
Total YTD tax revenues were Afs
10.0
31.2 billion up until 9th month
8.1 8.5

5.0
3.0 1.9
1390, exceeding the 1389 YTD
1.5

actual, but fell behind the YTD
TaxRevenues CustomsDuty,Import NonTaxRevenue SocialContributions targetfor1390.
Taxes andMiscellaneous
Total YTD customs duties were
AFMIS data extract 8 February 2012
Afs22.8 billion, exceeding the YTD
50.0
actual for 1389, and achieving the
46.9
DonorGrants(Afsbillion) 1389YTD target1390.
45.0
39.3
1390YTD YTD nontax revenues were Afs
40.0
13.3 billion; it exceeded both YTD
35.0
1389actualandYTD1390target.It
30.0
was Afs 2.8 billion higher than
25.0
same time in 1389 (excluding Afs
19.7
20.0 18.7
2.4billionrevenuefromAynak).
15.0
DonorGrantDevelopments
10.0

5.0 Total YTD operating grants were

Afs46.9billion, compared to
OperatingGrants DevelopmentGrants Afs39.3billionreceivedin1389.
AFMIS data extract 8 February 2012
YTD development grants receipts
were Afs 18.7 up until 9th month
1390, compared to Afs 19.7 billion
in1389.
2

 Budget target
150,726 EXPENDITURESUMMARY
OperatingBudget 125,605
138,166

Thissectionillustratestheexpenditures
Expenditure 100,484
113,045
incurredbytheGovernmentfortheyear
(AfsMillion) todateforthedeliveryofGovernment
87,924 97,545 services.Furtherinformationonthe
75,363 85,779 1389 expenditure breakdownoftheseexpendituresby
62,803
70,751 spendingtypeandsectorsforthe
50,242 58,759
49,013
operatinganddevelopmentbudgetsis
37,682
25,121
35,467 Actual expenditure availableinTables4to8.
12,561 23,097
OperatingBudget
10,833 AFMIS data extract 8 February 2012
1,606
Total operating expenditures were
aboutAfs97.5billionupuntilthe9th
Budget targets
month 1390, compared to the YTD
(including supplementary budget target of Afs 113.0 billion.
budget and carry-forward)
DevelopmentBudget 92,785
101,220 This was higher than the level of
spendingin1389.
Expenditure 75,915
84,350
Total wage spending was Afs 76.5
(Afsmillion) 67,480 billion up until the 9th month 1390,
59,045
50,610
Budget target compared to the actual spending of
(excluding carry-forward)
42,175 Afs58.3billionin1389.
Actual expenditure
33,740 32,074 YTD Expenditures on goods and
25,305 26,134
21,830
16,870
1389 expenditure services were Afs 14.4 billion,
16,846
8,435
7,824
11,474 compared to 1389 actual of Afs 9.0
5,115
5 2,641 AFMIS data extract 8 February 2012
billion.

DevelopmentBudget

140.0 Total development expenditures

120.0
Expenditurebyeconomiccategory
114.6
(Afsbillion) were Afs 32.1billion up until 9th
1389YTD month,comparedtotheYTDbudget
100.0 1390YTD
of Afs 75.9 billion (execution rate of
1390Budget
80.0 76.5 42.3%). Spending was lower than
58.3 60.7 the 1390 YTD budget targets (with
60.0
carry forward) but almost equal to
40.0
40.0 the1390YTDbudgettarget(without
28.1
20.5
20.0 14.4
11.6
17.2 15.0 carry forward). And it also exceeded
9.0 10.7
0.61.1
3.7 4.95.5
thelevelofspendingin1389.

Wages Goodsand Goodsand Nonfinancial Nonfinancial Social Expenditures on goods and services
services services Assets Assets transfersand
(operating) (development) (operating) (development) Interest were Afs 11.6 billion, and Afs 10.7
billionforYTD1389.
AFMIS data extract 8 February 2012
Expenditures on acquisition of non
financial assets were Afs 20.5 billion
up until the 9th month 1390,
3 compared to Afs 17.2 billion the
sametimein1389.


BUDGETEXECUTIONRATES
BudgetexecutionratesmeasurewhatpercentageoftheallocatedBudgetforeachbudgetaryunithasbeenspent
(andsothispercentagewillincreasethroughouttheyear).Executionratesprovideasimpleindicationofthe
implementationoftheNationalBudget.FurtherinformationontheExecutionRatesofindividualMinistriesfor
boththedevelopmentandoperatingbudgetsisavailableinTable7.

10Largest OperatingBudgetsYTDexpenditure(Afsmillion)
PresidentsOffice
64%
1390CurrentAllocatedBudget
MinistryofFinance 81%
1390YTDExpenditure
IndependentDirectorate ofLocal
Governance 64%
1389YTDExpenditure
MinistryofPublicHealth
52%
MinistryofHigherEducation
70% Budget Executionrates
MinistryofForeignAffairs
63%
GeneralDirectorateofNationalSecurity
82%
MinistryofDefence
59%
MinistryofEducation
66%
MinistryofInterior
62%

0 10,000 20,000 30,000 40,000 50,000

AFMIS data extract 8 February 2012

10Largest DevelopmentBudgetsYTDexpenditure(Afsmillion)
MinistryofMinesandIndustries
15% 1390ApprovedBudget
MinistryofTransportandAviation
35%
1390YTDExpenditure
MinistryofUrbanDevelopment
37% 1389YTDExpenditure
MinistryofAgriculture 43%
MinistryofFinance
44%
MinistryofPublicHealth Budget Executionrates
39%
MinistryofEducation
27%
MinistryofEnergyandWater
31%
MinistryofPublicWorks
26%
MinistryofRuralRehabilitationand
Development 48%

0 5,000 10,000 15,000 20,000

AFMIS data extract 8 February 2012

TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 8,785.6 96,988.7 12,130.1 7,369.0 117,067.4 20,078.6 20.7
1 Domestic Revenues 6,258.9 57,692.6 6,053.7 7,267.7 70,196.9 12,504.2 21.7
1-19 Operating Grants 2,526.7 39,296.1 6,076.5 101.3 46,870.5 7,574.4 19.3
Operating Expenditures 7,545.6 72,392.8 15,028.0 11,766.0 97,545.3 25,152.5 34.7
21 Compensation of Employees 5,736.8 58,332.9 10,087.5 8,870.8 76,544.4 18,211.4 31.2
22 Use of Goods and Services 1,503.8 8,954.1 4,142.0 2,208.1 14,409.8 5,455.7 60.9
23 Interest 34.8 72.2 0.0 39.7 84.5 12.3 17.0
24 Social Transfers 135.4 4,433.8 612.2 347.1 5,397.4 963.6 21.7
25 Gross Acquisition of Nonfinancial Assets 134.7 599.7 186.3 300.2 1,109.3 509.6 85.0
Operating Budget Balance
Excluding Grants -1,286.7 -14,700.2 -8,974.3 -4,498.2 -27,348.5 -12,648.3 86.0
Including Grants 1,239.9 24,595.9 -2,897.9 -4,397.0 19,522.0 -5,073.9 -20.6

DEVELOPMENT BUDGET
Development Grants 2,678.6 19,675.8 2,745.5 3,077.8 18,671.8 -1,004.1 -5.1
Development Expenditures 3,064.8 28,338.7 4,304.4 5,939.8 32,074.3 3,735.6 13.2
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,165.6 10,716.8 1,654.8 2,155.7 11,584.8 868.0 8.1
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 1,899.2 17,205.5 2,649.6 3,784.1 20,489.4 3,283.9 19.1
Development Budget Balance -386.2 -8,662.8 -1,558.9 -2,862.0 -13,402.5 -4,739.7 54.7

INTEGRATED BUDGET
Revenues 11,464.2 116,664.6 14,875.6 10,446.8 135,739.1 19,074.5 16.3
Domestic Revenues 6,258.9 57,692.6 6,053.7 7,267.7 70,196.9 12,504.2 21.7
Grants 5,205.3 58,971.9 8,821.9 3,179.1 65,542.3 6,570.3 11.1
Expenditures 10,610.4 100,731.5 19,332.4 17,705.8 129,619.6 28,888.1 28.7
Balances
Excluding Grants -4,351.5 -43,038.9 -13,278.7 -10,438.0 -59,422.7 -16,383.9 38.1
Including Grants 853.7 15,933.1 -4,456.7 -7,259.0 6,119.5 -9,813.6 -61.6

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 11,464.2 116,664.6 14,875.6 10,446.8 135,739.1 19,074.5 16.3
2-25 Recurrent Expenditures (excludes code 25) 8,576.5 82,926.2 16,496.4 13,621.4 108,020.9 25,094.7 30.3
23 Interest 72.2 72.2 0.0 39.7 84.5 12.3 17.0
Net Balance (1-2-25) 2,887.7 33,738.4 -1,620.8 -3,174.6 27,718.3 -6,020.1 -17.8
Primary Balance (1-2-25+23) 2,922.5 33,810.6 -1,620.8 -3,134.9 27,802.7 -6,007.9 -17.8
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 8 February 2012
Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Qaw - 9 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
INTEGRATED BUDGET
1 REVENUES including grants 11,464.2 116,664.6 14,875.6 10,446.8 135,739.1 19,074.5 16.3
1-19 REVENUES excluding grants 6,258.9 57,692.6 6,053.7 7,267.7 70,196.9 65,564.7 107.1 12,504.2 21.7

DOMESTIC REVENUES 6,258.9 57,692.6 6,053.7 7,267.7 70,196.9 65,564.7 107.1 12,504.2 21.7
11 Tax Revenues 2,627.8 27,555.7 2,599.8 3,470.3 31,160.0 32,336.1 96.4 3,604.3 13.1
111 Fixed Taxes 798.3 6,727.8 622.2 822.7 7,054.9 8,620.2 81.8 327.1 4.9
112 Income Taxes 641.4 7,159.1 927.4 1,098.0 8,812.8 8,314.8 106.0 1,653.7 23.1
113 Property Taxes 17.2 163.2 21.3 24.2 267.0 230.9 115.6 103.8 63.6
114 Sales Taxes 988.3 11,590.5 775.5 1,278.5 12,797.1 13,297.2 96.2 1,206.6 10.4
116 Other Taxes 111.2 1,499.0 223.9 200.4 1,828.8 1,373.4 133.2 329.9 22.0
117 Tax Penalties and Fines 71.4 416.1 29.6 46.5 399.3 499.6 79.9 -16.8 -4.0
12 Customs Duty, Import Taxes 2,391.4 20,506.5 1,918.0 2,213.7 22,768.9 22,779.8 100.0 2,262.4 11.0
13 Non Tax Revenue 1,035.7 8,084.4 932.1 1,174.1 13,285.9 8,501.0 156.3 5,201.6 64.3
131 Income from Capital Property 18.8 223.7 77.6 19.7 2,663.7 259.7 1025.9 2,440.0 1090.8
132 Sales of Goods and Services 354.6 3,028.9 330.7 482.4 3,570.8 2,905.3 122.9 541.9 17.9
133 Administrative Fees 612.6 4,596.5 479.2 622.1 6,406.0 5,058.6 126.6 1,809.5 39.4
134 Royalties 0.3 23.3 1.7 8.8 128.5 86.4 148.7 105.1 451.1
135 Non Tax Fines and Penalties 49.5 211.9 30.4 33.8 435.3 191.1 227.7 223.4 105.4
136 Extractive Industry 0.0 0.0 12.6 7.2 81.7 818.5 10.0 81.7 N/A
14 Miscellaneous Revenue 65.8 416.6 342.6 202.8 1,115.0 818.5 136.2 698.4 167.6
17 Social Contributions 138.2 1,129.4 261.1 206.7 1,867.0 1,129.2 165.3 737.6 65.3

GRANTS 5,205.3 58,971.9 8,821.9 3,179.1 65,542.3 6,570.3 10.0

191-2 Foreign Governments 3,271.2 42,683.3 6,295.6 1,076.6 49,179.6 6,496.4 13.2
193-4 International Organisation 1,934.1 15,972.8 2,522.1 2,051.8 16,165.0 192.2 1.2
195-6 Other Government Units 0.0 315.9 4.2 50.7 197.7 -118.3 -59.8

TOTAL OPERATING BUDGET REVENUE 8,790.0 96,981.3 12,130.1 7,368.8 117,063.5 20,082.3 17.2
Domestic Revenues 6,263.3 57,685.2 6,053.7 7,267.5 70,193.0 65,564.7 107.1 12,507.9 17.8
as percentage of total 59.5 59.5 49.9 98.6 60.0
External Grant Support 2,526.7 39,296.1 6,076.5 101.3 46,870.5 7,574.4 16.2
as percentage of total 40.5 40.5 50.1 1.4 40.0
Source: FPU using AFMIS data downloaded on the 8 February 2012

Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Qaw - 9 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
1-19 TOTAL DOMESTIC REVENUE 6,258.9 57,692.6 6,053.7 7,267.7 70,196.9 65,564.7 107.1 12,504.2 21.7

01 Kabul 130.3 1,237.5 122.0 132.9 1,409.6 4,998.8 28.2 172.1 13.9
02 Kapisa 4.7 32.4 7.9 11.1 82.6 41.3 200.0 50.2 155.1
03 Parwan 11.9 63.7 21.6 16.0 132.7 91.4 145.3 69.1 108.4
04 Wardak 5.4 39.9 11.0 15.7 99.4 47.7 208.3 59.5 149.2
05 Logar 3.4 36.4 21.0 9.5 89.6 51.0 175.6 53.2 146.2
06 Nangarhar 879.5 7,995.7 718.0 744.0 7,633.3 10,215.8 74.7 -362.4 -4.5
07 Laghman 7.3 52.3 14.9 17.7 114.9 64.1 179.2 62.6 119.7
08 Pangsher 2.1 18.0 9.3 4.4 59.1 23.3 253.8 41.0 227.8
09 Baghlan 15.6 93.4 42.9 21.7 188.6 110.2 171.2 95.2 101.9
10 Bamyan 7.5 35.6 12.0 9.1 60.0 39.1 153.3 24.4 68.5
11 Ghazni 10.3 97.8 13.8 17.1 154.1 132.1 116.7 56.2 57.5
12 Paktika 0.0 39.6 9.8 17.3 74.8 63.6 117.6 35.2 88.9
13 Paktiya 37.3 161.6 45.2 32.9 329.2 155.4 211.9 167.5 103.6
14 Khost 73.4 428.4 162.8 128.0 1,174.9 507.3 231.6 746.5 174.2
15 Kunar 5.9 37.8 24.8 8.0 707.0 48.1 1469.8 669.2 1770.7
16 Nuristan 4.7 11.4 0.0 9.9 14.6 21.8 67.1 3.3 28.7
17 Badakhshan 14.3 65.9 42.3 27.6 171.8 86.4 198.9 105.8 160.5
18 Takhar 12.6 76.4 55.1 21.4 242.8 103.1 235.5 166.4 217.7
19 Kunduz 64.3 598.1 101.3 127.1 1,214.8 755.7 160.7 616.7 103.1
20 Samangan 7.5 49.9 6.3 7.4 66.6 50.0 133.1 16.7 33.5
21 Balkh 779.4 7,216.3 708.0 840.0 6,870.6 9,392.3 73.2 -345.6 -4.8
22 Saripul 3.9 25.4 5.8 5.4 42.5 36.2 117.5 17.2 67.8
23 Ghor 5.7 37.3 8.6 13.2 73.6 36.5 201.7 36.4 97.6
24 Dikondy 2.8 18.5 9.2 5.8 29.2 23.4 124.4 10.7 57.7
25 Uruzgan 2.6 15.1 14.6 15.6 53.6 17.1 313.0 38.5 256.0
26 Zabul 2.8 20.5 42.4 7.3 164.2 22.0 747.4 143.8 702.4
27 Kandahar 296.8 2,532.4 317.1 184.8 2,685.0 2,912.3 92.2 152.6 6.0
28 Jawzjan 18.1 82.6 15.7 18.0 128.1 89.4 143.2 45.5 55.0
29 Faryab 143.8 1,072.7 131.7 179.5 1,408.8 1,190.8 118.3 336.1 31.3
30 Helmand 36.9 214.5 134.5 65.5 563.5 123.0 458.1 349.0 162.7
31 Badghis 4.4 27.6 6.5 8.1 45.7 28.7 159.1 18.1 65.5
32 Herat 1,284.6 10,883.0 1,035.7 1,627.7 14,301.9 10,933.5 130.8 3,418.9 31.4
33 Farah 69.4 337.3 66.9 87.4 643.9 106.1 606.6 306.6 90.9
34 Nimroz 321.8 2,817.0 0.0 0.0 1,792.7 2,759.2 65.0 -1,024.3 -36.4
90 Central Ministries 1,987.9 21,220.7 2,114.9 2,830.6 27,373.2 20,288.0 134.9 6,152.4 29.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPU using AFMIS data downloaded on the 8 February 2012

Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 10,610.4 100,731.5 19,332.4 17,705.8 129,619.6 251,946.3 51.4 28,888.1 28.7
Operating Budget 7,545.6 72,392.8 15,028.0 11,766.0 97,545.3 150,726.1 64.7 25,152.5 34.7
Development Budget 3,064.8 28,338.7 4,304.4 5,939.8 32,074.3 101,220.1 31.7 3,735.6 13.2
2* TOTAL NET EXPENDITURES 10,604.0 100,636.3 19,329.7 17,702.3 129,579.1 28,942.9 28.8
Operating Budget 7,539.2 72,297.6 15,025.4 11,762.5 97,504.9 25,207.3 34.9
Development Budget 3,064.8 28,338.7 4,304.4 5,939.8 32,074.3 3,735.6 13.2

21 Compensation of Employees 5,736.8 58,332.9 10,087.5 8,870.8 76,544.4 114,553.0 66.8 18,211.4 31.2
Operating Budget 5,736.8 58,332.9 10,087.5 8,870.8 76,544.4 114,553.0 66.8 18,211.4 31.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,669.4 19,670.9 5,796.7 4,363.7 25,994.6 68,120.7 38.2 6,323.7 32.1
Operating Budget 1,503.8 8,954.1 4,142.0 2,208.1 14,409.8 28,113.6 51.3 5,455.7 60.9
Development Budget 1,165.6 10,716.8 1,654.8 2,155.7 11,584.8 40,007.1 29.0 868.0 8.1
23 Interest 34.8 72.2 0.0 39.7 84.5 350.0 24.1 12.3 17.0
Operating Budget 34.8 72.2 0.0 39.7 84.5 350.0 24.1 12.3 17.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 135.4 4,850.2 612.2 347.1 5,397.4 14,604.0 37.0 547.2 11.3
Operating Budget 135.4 4,433.8 612.2 347.1 5,397.4 14,604.0 37.0 963.6 21.7
Development Budget 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 2,034.0 17,805.3 2,835.9 4,084.3 21,598.7 64,472.5 33.5 3,793.4 21.3
Operating Budget 134.7 599.7 186.3 300.2 1,109.3 3,734.5 29.7 509.6 85.0
Development Budget 1,899.2 17,205.5 2,649.6 3,784.1 20,489.4 60,738.0 33.7 3,283.9 19.1
25* Net Acquisition of Nonfinancial Assets 2,027.5 17,710.1 2,833.3 4,080.9 21,558.3 3,848.2 21.7
Operating Budget 128.3 504.5 183.7 296.7 1,068.8 564.3 111.9
Development Budget 1,899.2 17,205.5 2,649.6 3,784.1 20,489.4 3,283.9 19.1

Memo RECURRENT EXPENDITURES (excludes 25) 8,576.5 82,926.2 16,496.4 13,621.4 108,020.9 25,094.7 30.3
Operating Budget 7,410.9 71,793.1 14,841.6 11,465.8 96,436.0 24,643.0 34.3
Development Budget 1,165.6 11,133.1 1,654.8 2,155.7 11,584.8 451.7 4.1
Source: FPU using AFMIS data downloaded on the 8 February 2012

* 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).
Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 7,545.6 72,392.8 15,028.0 11,766.0 97,545.3 150,726.1 64.7 25,152.5 34.7
2* TOTAL NET EXPENDITURES 7,539.2 72,297.6 15,025.4 11,762.5 97,504.9 25,207.3 34.9

21 Compensation of Employees 5,736.8 58,332.9 10,087.5 8,870.8 76,544.4 114,553.0 66.8 18,211.4 31.2
of which operating budget 5,736.8 58,332.9 10,087.5 8,870.8 76,544.4 18,211.4 31.2
211-3 Wages and Salaries 5,697.1 57,897.8 10,021.9 8,826.9 76,000.5 18,102.7 31.3
214-5 Social Benefits 39.8 435.1 65.6 44.0 543.8 108.7 25.0

22 Use of Goods and Services 1,503.8 8,954.1 4,142.0 2,208.1 14,409.8 28,113.6 51.3 5,455.7 60.9
221 Travel 72.6 732.2 101.7 113.7 981.0 248.9 34.0
222 Communications 63.2 402.1 35.3 56.7 377.4 -24.7 -6.1
223 Contracted Services 83.3 242.5 15.8 22.9 163.5 -79.0 -32.6
224 Repairs and Maintenance 163.5 1,009.4 684.5 237.6 1,831.8 822.4 81.5
225 Utilities 431.3 1,447.0 175.5 182.7 1,599.8 152.8 10.6
226 Fuel 52.1 906.0 135.6 171.7 1,515.8 609.8 67.3
227-9 Other Use of Goods and Services 637.7 4,214.9 2,993.5 1,422.8 7,940.5 3725.6 88.4

23 Interest 34.8 72.2 0.0 39.7 84.5 350.0 24.1 12.3 17.0

24 Social Transfers 135.4 4,433.8 612.2 347.1 5,397.4 14,604.0 37.0 963.6 21.7
242 Subsidies 0.0 1.7 0.0 0.0 0.0 -1.7 -100.0
243-6 Grants to Government Units & Other organisations 5.0 111.1 3.9 0.5 34.1 -77.0 -69.3
247 Social Security 129.5 3,610.8 264.4 311.0 4,532.8 922.1 25.5
248-9 Other Social Transfers 0.9 710.4 343.9 35.6 830.5 120.1 16.9

25 Gross Acquisition of Nonfinancial Assets 134.7 599.7 186.3 300.2 1,109.3 3,734.5 29.7 509.6 85.0
25* Net Acquisition of Nonfinancial Assets 128.3 504.5 183.7 296.7 1,068.8 564.3 111.9
150 Sale of Land and Buildings -6.4 -95.2 -2.6 -3.5 -40.5 54.8 -57.5
251 Buildings and Structures 18.6 73.7 66.8 96.8 363.2 289.4 392.5
252 Machinery / Equipment (>50,000) 109.4 390.4 116.4 180.0 497.3 106.9 27.4
257 Valuables 0.0 0.0 0.4 0.5 0.9 0.9 3594.0
258 Land 6.7 129.3 1.0 2.7 127.3 -2.0 -1.5
259 Capital Advance Payments 0.1 6.3 1.7 20.3 120.6 114.3 1824.7

Memo RECURRENT EXPENDITURES (excludes 25) 7,410.9 71,793.1 14,841.6 11,465.8 96,436.0 24,643.0 34.3

Source: FPU using AFMIS data downloaded on the 8 February 2012

* 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).

Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Budget or Current % 1389 YTD
Actual Actual Actual Actual Prelim MYR Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD Ceiling Budget* Budget
TOTAL GROSS EXPENDITURES 10,608.7 100,594.8 19,311.0 17,661.6 129,328.0 251,946.3 251,946.3 51.3% 28,733.2 28.6
Operating Budget 7,450.7 71,511.4 14,895.2 11,675.1 96,559.4 150,726.1 150,726.1 64.1% 25,048.0 35.0
Development Budget 3,158.0 29,083.4 4,415.8 5,986.5 32,768.6 101,220.1 101,220.1 32.4% 3,685.2 12.7

Security 4,080.6 40,880.5 7,379.1 6,641.4 55,472.1 87,475.0 91,207.3 60.8% 14,591.7 35.7
Operating Budget 4,065.5 40,618.6 7,369.3 6,595.0 55,334.2 86,436.4 90,168.7 61.4% 14,715.6 36.2
Development Budget 15.1 261.8 9.8 46.4 137.9 1,038.6 1,038.6 13.3% -123.9 -47.3

Total Governance, Rule of Law and

Human Rights 820.8 7,828.6 1,070.8 1,067.4 8,986.7 13,659.8 14,656.8 61.3% 1,158.0 14.8
Operating Budget 600.2 6,250.3 864.9 822.9 7,009.4 10,264.1 11,261.1 62.2% 759.1 12.1
Development Budget 220.6 1,578.3 205.9 244.4 1,977.3 3,395.7 3,395.7 58.2% 399.0 25.3

Total Infrastructure and Natural

Resources 1,753.3 15,129.1 1,769.6 3,589.5 14,605.8 48,257.8 49,762.9 29.4% -523.4 -3.5
Operating Budget 204.1 1,727.7 880.7 351.3 2,913.0 3,822.3 5,327.5 54.7% 1,185.3 68.6
Development Budget 1,549.3 13,401.4 888.9 3,238.1 11,692.8 44,435.4 44,435.4 26.3% -1,708.6 -12.7

Total Education 1,972.8 18,331.1 2,460.0 2,599.4 20,525.7 36,847.6 38,050.9 53.9% 2,194.7 12.0
Operating Budget 1,565.5 14,104.5 2,157.3 2,090.2 17,440.9 25,090.5 26,293.8 66.3% 3,336.4 23.7
Development Budget 407.3 4,226.6 302.7 509.2 3,084.8 11,757.1 11,757.1 26.2% -1,141.8 -27.0

Total Health 419.2 4,014.1 682.9 556.3 4,420.9 10,404.7 10,453.8 42.3% 406.8 10.1
Operating Budget 143.6 1,311.4 157.5 179.0 1,417.8 2,663.6 2,712.7 52.3% 106.4 8.1
Development Budget 275.6 2,702.7 525.3 377.3 3,003.1 7,741.1 7,741.1 38.8% 300.4 11.1

Total Agriculture and Rural

Development 725.7 6,350.2 2,157.8 1,335.2 11,941.3 24,731.9 25,761.3 46.4% 5,591.1 88.0
Operating Budget 178.2 1,123.7 157.5 190.3 1,263.0 1,768.2 2,797.6 45.1% 139.2 12.4
Development Budget 547.5 5,226.4 2,000.3 1,145.0 10,678.3 22,963.7 22,963.7 46.5% 5,451.9 104.3

Total Social Protection 297.5 4,842.2 788.0 586.5 6,571.9 2,792.4 10,157.3 64.7% 1,729.6 35.7
Operating Budget 266.4 4,577.6 739.4 485.8 6,193.4 1,766.6 9,131.4 67.8% 1,615.8 35.3
Development Budget 31.2 264.6 48.6 100.7 378.5 1,025.8 1,025.8 36.9% 113.9 43.0

Total Economic Governance and

Private Sector Development 538.7 3,219.1 3,002.9 1,286.0 6,803.7 9,298.2 13,302.4 51.1% 3,584.6 111.4
Operating Budget 427.2 1,797.5 2,568.4 960.5 4,987.7 3,959.9 7,964.1 62.6% 3,190.2 177.5
Development Budget 111.5 1,421.6 434.4 325.4 1,816.0 5,338.3 5,338.3 34.0% 394.4 27.7

Total Unclassified 0.0 0.0 0.0 0.0 0.0 18,478.8 851.9 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 851.9 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 8 February 2012

* 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.

Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to Budget 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
26 Ministry of Interior 1,811.3 18,228.1 4,520.2 2,217.1 23,319.8 36,294.2 37,963.5 61.4 5,091.7 27.9
Operating Budget 1,803.7 18,045.4 4,510.5 2,217.1 23,274.7 36,056.5 37,725.8 61.7 5,229.3 29.0
Development Budget 7.6 182.7 9.8 0.0 45.1 237.7 237.7 19.0 -137.6 -75.3
22 Ministry of Defence 1,936.0 18,782.8 2,555.1 3,760.9 26,317.5 43,282.2 44,774.3 58.8 7,534.7 40.1
Operating Budget 1,936.0 18,782.8 2,555.1 3,758.2 26,310.2 43,202.4 44,694.5 58.9 7,527.5 40.1
Development Budget 0.0 0.0 0.0 2.7 7.2 79.8 79.8 9.0 7.2 N/A
23 Ministry of Foreign Affairs 270.6 1,103.7 228.2 241.5 1,672.0 2,871.3 3,195.2 52.3 568.3 51.5
Operating Budget 270.6 1,097.4 228.2 216.3 1,645.2 2,283.2 2,607.1 63.1 547.8 49.9
Development Budget 0.0 6.2 0.0 25.1 26.8 588.1 588.1 4.6 20.6 330.2
15 Presidential Protective Service 62.7 683.4 75.6 112.7 760.8 872.9 1,117.8 68.1 77.3 11.3
Operating Budget 55.2 656.2 75.6 94.2 708.2 764.0 1,008.9 70.2 52.0 7.9
Development Budget 7.5 27.2 0.0 18.6 52.6 108.9 108.9 48.3 25.3 93.1
64 General Directorate of National Security 0.0 2,082.5 0.0 309.2 3,402.1 4,154.5 4,156.4 81.9 1,319.6 63.4
Operating Budget 0.0 2,036.8 0.0 309.2 3,395.9 4,130.4 4,132.3 82.2 1,359.1 66.7
Development Budget 0.0 45.7 0.0 0.0 6.2 24.1 24.1 25.7 -39.5 -86.4
Total Security 4080.6 40880.5 7379.1 6641.4 55472.1 87475.0 91207.3 60.8 14591.7 35.7
Operating Budget 4065.5 40618.6 7369.3 6595.0 55334.2 86436.4 90168.7 61.4 14715.6 36.2
Development Budget 15.1 261.8 9.8 46.4 137.9 1038.6 1038.6 13.3 -123.9 -47.3
10 Presidents Office 97.4 984.9 129.8 167.1 1,150.8 1,847.9 2,065.9 55.7 165.9 16.8
Operating Budget 89.9 918.6 124.2 156.1 1,085.0 1,468.6 1,686.6 64.3 166.5 18.1
Development Budget 7.5 66.3 5.6 11.0 65.7 379.4 379.4 17.3 -0.5 -0.8
11 National Assembly Meshanro Jirga 45.1 282.0 40.1 53.7 328.7 464.2 483.6 68.0 46.7 16.6
Operating Budget 39.5 263.2 38.2 50.9 305.7 357.1 376.4 81.2 42.5 16.1
Development Budget 5.6 18.8 1.9 2.8 23.0 107.1 107.1 21.5 4.3 22.7
12 National Assembly Wolesi Jirga 48.7 482.0 90.2 124.3 747.5 903.1 933.8 80.0 265.5 55.1
Operating Budget 44.9 475.3 90.2 120.9 744.1 895.8 926.5 80.3 268.8 56.6
Development Budget 3.7 6.8 0.0 3.4 3.4 7.3 7.3 46.3 -3.4 -50.1
14 Supreme Court 93.1 782.9 127.0 130.2 1,003.7 1,445.9 1,468.1 68.4 220.7 28.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 1,192.7 1,214.9 0.0 0.0 N/A
Development Budget 93.1 782.9 127.0 130.2 1,003.7 253.2 253.2 396.3 220.7 28.2
50 Ministry of Justice 170.1 1,319.4 223.3 139.2 1,531.0 2,417.7 1,944.4 78.7 211.7 16.0
Operating Budget 128.8 1,196.6 211.5 117.7 1,410.5 2,104.1 1,630.9 86.5 213.9 17.9
Development Budget 41.3 122.7 11.8 21.5 120.5 313.6 313.6 38.4 -2.2 -1.8
13 Administrative Affairs 73.6 1,319.8 101.1 72.7 1,091.4 640.0 1,519.4 71.8 -228.5 -17.3
Operating Budget 68.2 1,295.1 101.1 59.8 1,062.9 563.3 1,442.6 73.7 -232.3 -17.9
Development Budget 5.4 24.7 0.0 12.9 28.5 76.8 76.8 37.1 3.8 15.4
21 Ministry of State and Parliamentart Affairs 3.5 31.0 7.9 8.2 63.1 80.0 102.2 61.7 32.1 103.4
Operating Budget 3.5 31.0 7.9 8.2 63.1 80.0 102.2 61.7 32.1 103.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
24 Ministry of Haj and Religious Affairs 32.8 292.2 68.1 48.7 456.0 729.0 854.2 53.4 163.8 56.0
Operating Budget 31.4 260.4 63.2 45.4 392.0 595.9 721.0 54.4 131.5 50.5
Development Budget 1.5 31.8 4.9 3.3 64.0 133.2 133.2 48.1 32.2 101.3
51 Attorney General 51.4 418.6 55.4 61.0 537.1 826.7 866.9 62.0 118.5 28.3
Operating Budget 45.0 402.3 54.4 55.5 457.5 643.5 683.6 66.9 55.2 13.7
Development Budget 6.3 16.3 1.0 5.5 79.6 183.2 183.2 43.5 63.4 389.6
72 Election Commission 7.4 58.1 7.8 10.4 61.9 121.5 128.1 48.3 3.8 6.5
Operating Budget 7.4 58.1 7.8 10.4 61.9 106.5 113.1 54.7 3.8 6.5
Development Budget 0.0 0.0 0.0 0.0 0.0 15.0 15.0 0.0 0.0 N/A
62 IARCSC 48.3 433.0 63.2 57.6 497.0 891.4 938.6 53.0 64.0 14.8
Operating Budget 18.7 152.8 23.4 27.9 199.1 242.1 289.3 68.8 46.2 30.3
Development Budget 29.5 280.2 39.8 29.7 297.9 649.3 649.3 45.9 17.7 6.3
85 Independent Commission for Overseeing the Implementation of Co 0.0 0.0 0.0 0.0 0.0 62.0 56.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 62.0 56.2 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
67 The High office of Oversight and Anti Corruption 6.7 50.5 9.7 8.4 69.9 143.2 149.1 46.9 19.5 38.5
Operating Budget 0.0 0.0 0.0 0.0 0.0 89.4 95.3 0.0 0.0 N/A
Development Budget 6.7 50.5 9.7 8.4 69.9 53.8 53.8 129.9 19.5 38.5
59 Independent Directorate of Local Governance 142.6 1,371.3 146.5 185.3 1,441.9 3,075.5 3,139.5 45.9 70.6 5.1
Operating Budget 122.7 1,193.9 142.2 169.6 1,220.9 1,851.6 1,915.6 63.7 27.0 2.3
Development Budget 19.9 177.4 4.2 15.8 221.0 1,223.9 1,223.9 18.1 43.6 24.6
74 Legal Training Center 0.2 3.0 0.7 0.6 6.9 11.6 6.9 100.0 3.9 132.2
Operating Budget 0.2 3.0 0.7 0.6 6.9 11.6 6.9 100.0 3.9 132.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 820.8 7828.6 1070.8 1067.4 8986.7 13,659.8 14,656.8 61.3 1158.0 14.8
Operating Budget 600.2 6250.3 864.9 822.9 7009.4 10,264.1 11,261.1 62.2 759.1 12.1
Development Budget 220.6 1578.3 205.9 244.4 1977.3 3,395.7 3,395.7 58.2 399.0 25.3
Source: FPU using AFMIS data downloaded on the 8 February 2012
(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.

Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
42 Ministry of Public Works 1,171.3 8,845.7 980.2 1,460.3 6,177.2 19,871.3 20,915.8 29.5 -2,668.5 -30.2
Operating Budget 73.7 524.8 682.1 156.9 1,395.0 1,794.9 2,839.4 49.1 870.2 165.8
Development Budget 1,097.6 8,320.9 298.2 1,303.4 4,782.3 18,076.4 18,076.4 26.5 -3,538.7 -42.5
45 Ministry of Transport and Aviation 64.7 601.1 97.2 158.5 868.1 1,896.0 2,182.2 39.8 267.0 44.4
Operating Budget 18.7 228.0 35.0 50.1 364.3 439.6 725.7 50.2 136.3 59.8
Development Budget 46.0 373.0 62.2 108.4 503.8 1,456.4 1,456.4 34.6 130.7 35.0
34 Ministry of Communication 38.8 547.0 41.4 1,004.5 1,360.0 2,269.0 2,270.4 59.9 813.0 148.6
Operating Budget 37.1 291.6 31.4 35.1 308.8 451.9 453.4 68.1 17.2 5.9
Development Budget 1.6 255.4 10.0 969.4 1,051.2 1,817.1 1,817.1 57.9 795.8 311.6
41 Ministry of Energy and Water 172.6 3,143.0 366.0 416.8 4,125.8 12,761.6 12,771.1 32.3 982.8 31.3
Operating Budget 24.5 211.5 27.8 25.3 243.7 367.1 376.6 64.7 32.3 15.3
Development Budget 148.2 2,931.5 338.2 391.5 3,882.1 12,394.5 12,394.5 31.3 950.6 32.4
82 Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 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
Development Budget 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/A
83 Da Brishna Shirkat 0.0 0.0 19.8 4.4 50.8 3,726.3 3,726.3 1.4 50.8 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 19.8 4.4 50.8 3,726.3 3,726.3 1.4 50.8 N/A
49 Ministry of Urban Development 118.9 808.1 90.3 103.5 577.0 1,275.3 1,403.1 41.1 -231.0 -28.6
Operating Budget 5.6 87.4 58.8 25.8 151.9 120.1 247.9 61.3 64.4 73.7
Development Budget 113.3 720.6 31.5 77.8 425.2 1,155.2 1,155.2 36.8 -295.5 -41.0
84 Independent Board of new Kabul 0.0 0.0 21.7 5.3 89.4 240.4 240.4 37.2 89.4 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 21.7 5.3 89.4 240.4 240.4 37.2 89.4 N/A
32 Ministry of Mines and Industries 107.5 572.9 93.3 140.9 705.0 3,422.4 3,440.2 20.5 132.1 23.1
Operating Budget 19.0 211.0 25.3 34.8 251.9 359.0 376.8 66.9 41.0 19.4
Development Budget 88.5 361.9 68.0 106.1 453.0 3,063.4 3,063.4 14.8 91.1 25.2
65 Geodesy and Cartography Office 9.7 86.2 8.5 9.2 88.2 288.0 289.5 30.5 2.0 2.3
Operating Budget 7.8 82.3 8.5 9.2 88.2 123.3 124.8 70.7 5.9 7.2
Development Budget 1.9 3.9 0.0 0.0 0.0 164.7 164.7 0.0 -3.9 -100.0
60 Directorate of Environment 15.5 85.1 9.5 24.3 108.4 187.8 202.3 53.6 23.3 27.3
Operating Budget 15.5 81.4 9.5 11.4 93.6 138.6 153.2 61.1 12.2 15.0
Development Budget 0.0 3.7 0.0 12.9 14.7 49.1 49.1 30.0 11.1 302.1
75 Afghanistan High Atomic Energy Commission 2.3 9.7 2.3 2.7 15.5 29.9 31.7 49.0 5.8 60.0
Operating Budget 2.3 9.7 2.3 2.7 15.5 27.8 29.6 52.4 5.8 60.0
Development Budget 0.0 0.0 0.0 0.0 0.0 2.1 2.1 0.0 0.0 N/A
77 Provincial Muncipalities 52.1 0.0 39.4 258.9 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
Development Budget 52.1 0.0 39.4 258.9 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipalities 0.0 430.4 0.0 0.0 440.4 1,387.9 1,387.9 31.7 10.0 2.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 430.4 0.0 0.0 440.4 1,387.9 1,387.9 31.7 10.0 2.3
Total Infrastructure and Natural Resources 1753.3 15129.1 1769.6 3589.5 14605.8 48,257.8 49,762.9 29.4 -523.4 -3.5
Operating Budget 204.1 1727.7 880.7 351.3 2913.0 3,822.3 5,327.5 54.7 1185.3 68.6
Development Budget 1549.3 13401.4 888.9 3238.1 11692.8 44,435.4 44,435.4 26.3 -1708.6 -12.7
27 Ministry of Education 1,658.1 15,760.8 2,128.1 2,226.9 17,790.6 31,332.3 32,437.7 54.8 2,029.8 12.9
Operating Budget 1,323.6 12,160.5 1,888.7 1,810.4 15,289.4 22,062.4 23,167.9 66.0 3,129.0 25.7
Development Budget 334.5 3,600.4 239.4 416.5 2,501.2 9,269.9 9,269.9 27.0 -1,099.1 -30.5
28 Ministry of Higher Education 206.1 1,700.6 228.4 239.8 1,859.2 3,502.7 3,524.5 52.8 158.6 9.3
Operating Budget 153.0 1,301.7 190.3 187.3 1,474.4 2,079.9 2,101.7 70.2 172.7 13.3
Development Budget 53.0 398.9 38.1 52.5 384.8 1,422.8 1,422.8 27.0 -14.1 -3.5
36 Ministry of Information and Culture 61.7 469.7 54.1 58.9 467.9 1,325.7 1,380.7 33.9 -1.9 -0.4
Operating Budget 61.7 410.8 50.7 58.3 429.0 600.4 655.4 65.5 18.2 4.4
Development Budget 0.0 58.9 3.4 0.7 38.9 725.3 725.3 5.4 -20.1 -34.1
61 Science Academy 4.2 128.7 16.6 17.0 122.2 193.4 198.5 61.6 -6.5 -5.0
Operating Budget 4.1 96.8 12.1 6.3 103.0 143.5 148.7 69.3 6.2 6.4
Development Budget 0.1 31.9 4.6 10.7 19.2 49.8 49.8 38.6 -12.6 -39.7
63 National Olympic Committee 42.7 271.2 32.8 56.9 285.8 493.5 509.4 56.1 14.7 5.4
Operating Budget 23.0 134.6 15.6 28.0 145.1 204.2 220.2 65.9 10.4 7.8
Development Budget 19.7 136.5 17.3 28.8 140.7 289.2 289.2 48.7 4.2 3.1
Total Education 1972.8 18331.1 2460.0 2599.4 20525.7 36,847.6 38,050.9 53.9 2194.7 12.0
Operating Budget 1565.5 14104.5 2157.3 2090.2 17440.9 25,090.5 26,293.8 66.3 3336.4 23.7
Development Budget 407.3 4226.6 302.7 509.2 3084.8 11,757.1 11,757.1 26.2 -1141.8 -27.0
39 Ministry of Agriculture 325.1 1,892.3 335.9 544.5 2,683.1 5,353.6 6,347.9 42.3 790.8 41.8
Operating Budget 119.6 736.4 113.2 136.7 848.0 1,129.5 2,123.9 39.9 111.6 15.2
Development Budget 205.5 1,155.9 222.7 407.8 1,835.0 4,224.0 4,224.0 43.4 679.2 58.8
48 Ministry of Counter Narcotics 19.0 133.3 8.8 21.1 119.7 362.1 380.4 31.5 -13.5 -10.1
Operating Budget 10.7 53.8 8.8 11.6 76.4 122.5 140.8 54.3 22.6 41.9
Development Budget 8.3 79.4 0.0 9.6 43.3 239.6 239.6 18.1 -36.1 -45.4
43 Ministry of Rural Rehabilitation and Development 381.6 4,324.6 1,813.1 769.6 9,138.5 19,016.2 19,032.9 48.0 4,813.9 111.3
Operating Budget 47.9 333.5 35.5 42.0 338.5 516.2 532.9 63.5 5.1 1.5
Development Budget 333.6 3,991.2 1,777.5 727.6 8,799.9 18,500.1 18,500.1 47.6 4,808.8 120.5
Total Agriculture and Rural Development 725.7 6350.2 2157.8 1335.2 11941.3 24,731.9 25,761.3 46.4 5591.1 88.0
Operating Budget 178.2 1123.7 157.5 190.3 1263.0 1,768.2 2,797.6 45.1 139.2 12.4
Development Budget 547.5 5226.4 2000.3 1145.0 10678.3 22,963.7 22,963.7 46.5 5451.9 104.3
Source: FPU using AFMIS data downloaded on the 8 February 2012
(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)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
37 Ministry of Public Health 419.2 4,014.1 682.9 556.3 4,420.9 10,404.7 10,453.8 42.3 406.8 10.1
Operating Budget 143.6 1,311.4 157.5 179.0 1,417.8 2,663.6 2,712.7 52.3 106.4 8.1
Development Budget 275.6 2,702.7 525.3 377.3 3,003.1 7,741.1 7,741.1 38.8 300.4 11.1
Total Health 419.2 4014.1 682.9 556.3 4420.9 10,404.7 10,453.8 42.3 406.8 10.1
Operating Budget 143.6 1311.4 157.5 179.0 1417.8 2,663.6 2,712.7 52.3 106.4 8.1
Development Budget 275.6 2702.7 525.3 377.3 3003.1 7,741.1 7,741.1 38.8 300.4 11.1
46 Ministry of Frontiers and Tribal Affairs 30.0 223.6 42.9 37.9 319.3 431.7 469.2 68.1 95.7 42.8
Operating Budget 30.0 222.1 39.6 35.3 283.3 357.9 395.5 71.6 61.2 27.6
Development Budget 0.0 1.6 3.3 2.6 36.1 73.8 73.8 48.9 34.5 2188.1
47 Ministry of Martyrs, Disabled and Social Affairs 206.4 4,266.5 698.0 472.8 5,850.5 1,616.7 8,917.3 65.6 1,584.0 37.1
Operating Budget 194.3 4,083.0 668.0 413.1 5,615.8 946.2 8,246.8 68.1 1,532.8 37.5
Development Budget 12.1 183.5 30.0 59.7 234.7 670.5 670.5 35.0 51.2 27.9
29 Ministry of Refugees and Repatriates 25.9 139.5 20.1 32.3 176.8 314.9 335.9 52.6 37.3 26.7
Operating Budget 22.1 107.1 10.7 14.2 119.9 171.5 192.5 62.3 12.8 12.0
Development Budget 3.8 32.4 9.5 18.1 56.9 143.4 143.4 39.7 24.5 75.4
38 Ministry of Women Affairs 17.4 121.7 18.4 34.0 149.1 259.6 264.0 56.5 27.4 22.5
Operating Budget 10.7 94.0 12.6 13.8 104.2 158.7 163.1 63.9 10.2 10.9
Development Budget 6.8 27.7 5.8 20.2 44.9 100.8 100.8 44.5 17.1 61.8
68 Office of Disaster Preparedness 6.4 45.4 5.7 6.4 45.2 112.0 112.5 40.2 -0.2 -0.4
Operating Budget 6.4 45.4 5.7 6.4 45.2 88.5 89.0 50.8 -0.2 -0.4
Development Budget 0.0 0.0 0.0 0.0 0.0 23.5 23.5 0.0 0.0 N/A
76 Directorate of Kochis 11.4 45.5 2.8 3.1 30.9 57.6 58.3 53.1 -14.5 -31.9
Operating Budget 2.9 26.1 2.8 3.1 25.0 43.8 44.5 56.3 -1.1 -4.0
Development Budget 8.5 19.4 0.0 0.0 5.9 13.8 13.8 43.0 -13.5 -69.4
Total Social Protection 297.5 4842.2 788.0 586.5 6571.9 2,792.4 10,157.3 64.7 1729.6 35.7
Operating Budget 266.4 4577.6 739.4 485.8 6193.4 1,766.6 9,131.4 67.8 1615.8 35.3
Development Budget 31.2 264.6 48.6 100.7 378.5 1,025.8 1,025.8 113.9 43.0
20 Ministry of Finance 433.2 2,514.3 2,918.9 1,172.3 5,995.3 4,941.3 8,927.5 67.2 3,481.0 138.4
Operating Budget 372.5 1,457.4 2,515.7 902.4 4,526.6 1,588.8 5,575.0 81.2 3,069.2 210.6
Development Budget 60.7 1,056.9 403.2 269.9 1,468.7 3,352.5 3,352.5 43.8 411.8 39.0
25 Ministry of Commerce 22.5 187.6 35.7 26.6 209.9 2,313.0 2,316.4 9.1 22.3 11.9
Operating Budget 13.3 147.6 22.5 20.4 163.5 1,887.1 1,890.4 8.7 15.9 10.8
Development Budget 9.2 40.0 13.2 6.2 46.4 425.9 425.9 10.9 6.4 16.1
35 Ministry of Economy 19.0 194.3 20.6 27.7 242.8 1,006.5 1,006.4 24.1 48.5 25.0
Operating Budget 11.4 118.0 12.5 15.1 129.2 230.4 230.3 56.1 11.1 9.4
Development Budget 7.6 76.3 8.2 12.6 113.7 776.1 776.1 14.6 37.4 49.0
66 Control and Audit Office 42.4 190.3 10.4 38.9 174.8 507.9 515.0 33.9 -15.6 -8.2
Operating Budget 10.6 55.1 4.8 7.5 53.0 75.3 82.4 64.3 -2.1 -3.8
Development Budget 31.8 135.3 5.6 31.4 121.8 432.6 432.6 28.1 -13.5 -10.0
73 Central Statistics Office 16.6 110.4 12.8 16.2 111.8 263.0 266.3 42.0 1.4 1.2
Operating Budget 14.5 14.5 8.4 10.8 84.8 122.0 125.3 67.6 70.3 484.3
Development Budget 2.1 95.9 4.4 5.3 27.0 141.0 141.0 19.1 -68.9 -71.9
58 Afghanistan National Standard Authority 4.8 22.1 4.5 4.3 69.1 266.6 270.8 25.5 47.0 213.0
Operating Budget 4.8 4.8 4.5 4.3 30.7 56.4 60.6 50.6 25.8 532.0
Development Budget 0.0 17.2 0.0 0.0 38.5 210.2 210.2 18.3 21.2 123.3
Total Economic Governance and Private Sector Development 538.7 3219.1 3002.9 1286.0 6803.7 9,298.2 13,302.4 51.1 3584.6 111.4
Operating Budget 427.2 1797.5 2568.4 960.5 4987.7 3,959.9 7,964.1 62.6 3190.2 177.5
Development Budget 111.5 1421.6 434.4 325.4 1816.0 5,338.3 5,338.3 34.0 394.4 27.7
80 Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 380.2 380.2 0.0 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
Development Budget 0.0 0.0 0.0 0.0 0.0 380.2 380.2 0.0 0.0 N/A
81 Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 446.5 448.1 0.0 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
Development Budget 0.0 0.0 0.0 0.0 0.0 446.5 448.1 0.0 0.0 N/A
86 Extrabudgetary Agencies 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 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
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
90 Unallocated Reserves 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
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 Unspecified 0.0 0.0 0.0 0.0 0.0 17,652.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 17,652.0 851.9 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 851.9
25 TOTAL GROSS EXPENDITURES 10,608.7 100,594.8 19,311.0 17,661.6 129,328.0 251,946.3 251,946.3 51.3 28,733.2 28.6
Operating Budget 7,450.7 71,511.4 14,895.2 11,675.1 96,559.4 150,726.1 150,726.1 64.1 25,048.0 35.0
Development Budget 3,158.0 29,083.4 4,415.8 5,986.5 32,768.6 101,220.1 101,220.1 32.4 3,685.2 12.7
Source: FPU using AFMIS data downloaded on the 8 February 2012
(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.

11

Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 10,604.0 100,636.3 19,329.7 17,702.3 129,579.1 28,942.9 28.8

150 Sale of Land and Buildings 6.4 95.2 2.6 3.5 40.5 -54.8 -57.5

2+150 TOTAL GROSS EXPENDITURE 10,610.4 100,731.5 19,332.4 17,705.8 129,619.6 28,888.1 28.7
RECURRENT EXPENDITURE 8,576.5 82,926.2 16,496.4 13,621.4 108,020.9 25,094.7 30.3
CAPITAL EXPENDITURE 2,034.0 17,805.3 2,835.9 4,084.3 21,598.7 3,793.4 21.3

701 General Public Services 1,197.0 8,561.0 3,824.8 2,192.7 13,563.2 5,002.1 58.4
Recurrent Expenditure 1,140.8 7,868.5 3,608.9 2,048.4 12,603.6 4,735.1 60.2
Capital Expenditure 56.2 692.6 215.9 144.3 959.5 267.0 38.5
702 Defence 2,006.7 21,628.5 2,645.4 4,199.3 30,594.2 8,965.8 41.5
Recurrent Expenditure 1,988.7 21,464.2 2,636.1 4,171.4 30,306.0 8,841.8 41.2
Capital Expenditure 18.0 164.3 9.3 27.9 288.2 123.9 75.5
703 Public Order and Safety 2,142.8 20,855.1 4,956.4 2,568.7 26,592.0 5,737.0 27.5
Recurrent Expenditure 2,053.8 20,477.1 4,861.3 2,350.0 26,046.7 5,569.5 27.2
Capital Expenditure 89.0 377.9 95.0 218.7 545.4 167.5 44.3
704 Economic Affairs 2,407.9 22,010.5 4,212.7 4,887.6 26,895.7 4,885.2 22.2
Recurrent Expenditure 883.5 8,739.2 1,910.3 1,490.7 9,155.9 416.8 4.8
Capital Expenditure 1,524.4 13,271.4 2,302.4 3,396.9 17,739.8 4468.4 33.7
705 Environmental Protection 67.3 515.3 9.5 24.4 115.9 -399.4 -77.5
Recurrent Expenditure 10.3 75.8 9.0 13.3 91.2 15.3 20.2
Capital Expenditure 57.0 439.5 0.5 11.2 24.8 -414.7 -94.4
706 Housing and Communal Ammenities 141.8 1,013.3 91.9 113.7 647.6 -365.7 -36.1
Recurrent Expenditure 61.6 354.7 34.7 34.5 278.8 -75.9 -21.4
Capital Expenditure 80.2 658.6 57.2 79.2 368.8 -289.8 -44.0
707 Health 439.7 4,153.7 687.3 572.2 4,503.5 349.9 8.4
Recurrent Expenditure 424.0 3,897.0 667.7 545.1 4,342.8 445.8 11.4
Capital Expenditure 15.6 256.7 19.6 27.1 160.7 -96.0 -37.4
708 Recreation, Culture and Religion 137.5 1,326.1 156.0 165.0 1,213.4 -112.7 -8.5
Recurrent Expenditure 107.9 1,088.0 131.6 132.0 982.6 -105.4 -9.7
Capital Expenditure 29.6 238.2 24.3 33.0 230.8 -7.3 -3.1
709 Education 1,941.8 17,914.3 2,405.3 2,564.2 20,285.6 2,371.3 13.2
Recurrent Expenditure 1,788.2 16,272.5 2,303.5 2,448.7 19,088.3 2,815.7 17.3
Capital Expenditure 153.6 1,641.8 101.8 115.5 1,197.4 -444.4 -27.1
710 Social Protection 127.8 2,753.7 343.2 417.9 5,208.3 2,454.7 89.1
Recurrent Expenditure 117.5 2,689.2 333.2 387.3 5,125.0 2,435.8 90.6
Capital Expenditure 10.3 64.4 10.0 30.6 83.3 18.9 29.3
Source: FPU using AFMIS data downloaded on the 8 February 2012

12

Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL
ASSETS 2,027.5 17,710.1 2,833.3 4,080.9 21,558.3 3,848.2 21.7
Land and Buildings 1,519.3 13,570.9 896.3 2,115.1 9,764.4 -3,806.5 -28.0
251/8 Purchase of Land and Buildings 1,525.8 13,666.1 898.9 2,118.6 9,804.9 -3,861.3 -28.3
251 Buildings and Structures 1,513.0 12,635.7 891.5 2,115.9 9,660.8 -2,974.9 -23.5
258 Land 12.8 1,030.4 7.4 2.7 144.0 -886.4 -86.0
150 Sale of Land and Buildings -6.4 -95.2 -2.6 -3.5 -40.5 54.8 -57.5
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) 243.6 1,294.6 407.4 1,237.9 3,296.2 2,001.6 154.6
257 Valuables 2.0 2.0 0.4 0.5 3.9 1.9 96.3
259 Capital Advance Payments 262.6 2,839.8 1,529.2 727.5 8,493.7 5,653.9 199.1
Source: FPU using AFMIS data downloaded on the 8 February 2012
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 1389 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS
AND LIABILITIES -1,088.5 -16,031.6 4,452.5 7,255.5 -6,161.6 9,870.0 -61.6

3 NET ACQUISITION OF FINANCIAL ASSETS -1,550.3 -19,713.4 3,951.5 5,362.3 -8,740.2 10,973.3 -55.7
Domestic -1,550.3 -19,713.4 3,951.5 5,362.3 -8,740.2 10,973.3 -55.7
Currency and Deposits -781.5 -16,970.7 3,444.1 6,448.9 -3,662.5 13,308.2 -78.4
311 Treasury Single Account 355.6 -15,887.8 2,472.8 10,948.8 -2,755.6 13,132.2 -82.7
313 Donor Accounts -901.5 -531.9 971.3 -3,533.8 310.5 842.3 -158.4
314/90 Other Deposit Accounts -235.7 -551.0 0.0 -966.2 -1,217.3 -666.4 120.9
317 Loans -115.0 246.4 0.5 0.9 21.0 -225.4 -91.5
319 Other Accounts Receivable 35.4 577.5 305.8 577.7 1,799.0 1,221.5 211.5
Other Assets -689.3 -3,566.7 201.1 -1,665.1 -6,897.7 -3,331.0 93.4
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 461.8 3,681.8 501.0 1,893.2 2,578.6 -1,103.3 -30.0
Domestic 128.9 1,687.2 230.9 1,186.5 738.5 -948.6 -56.2
411 Accounts Payable 22.7 -14.0 -57.4 103.7 47.7 61.7 -440.7
413 Pension Liabilities -2.8 9.9 14.2 -14.6 4.2 -5.7 -57.5
423 Other Payables 9.3 1,433.6 167.7 966.2 1,984.0 550.4 38.4
451 Other Liabilities 99.6 257.6 106.5 131.2 -1,297.5 -1,555.1 -603.7
Foreign 333.0 1,994.7 270.1 706.7 1,840.0 -154.7 -7.8
431 Foreign Currency -0.2 5.6 -54.8 -1.9 -71.6 -77.2 -1377.3
181-2 Loans 333.2 1,989.1 324.9 708.6 1,911.7 -77.4 -3.9
Source: FPU using AFMIS data downloaded on the 8 February 2012
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Qaw - 9 Qaw - 9 Agr - 8 Qaw - 9 Qaw - 9 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 11,464.2 116,664.6 14,875.6 10,446.8 135,739.1 19,074.5 16.3
2-25 Expenditures (Recurrent) 8,576.5 82,926.2 16,496.4 13,621.4 108,020.9 25,094.7 30.3
23 Interest 34.8 72.2 0.0 39.7 84.5 12.3 17.0

Net Balance (1-2-25) 2,887.7 33,738.4 -1,620.8 -3,174.6 27,718.3 -6,020.1 -17.8
Primary Balance (1-2-25+23) 2,922.5 33,810.6 -1,620.8 -3,134.9 27,802.7 -6,007.9 -17.8

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 2,027.5 17,710.1 2,833.3 4,080.9 21,558.3 3,848.2 21.7

Net Lending-Borrowing (1-2) 860.2 16,028.3 -4,454.1 -7,255.5 6,160.0 -9,868.3 -61.6

Financing (3+4+5) -860.2 -16,028.3 4,454.1 7,255.5 -6,160.0 9,868.3 -61.6

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -1,550.3 -19,713.4 3,951.5 5,362.3 -8,740.2 10,973.3 -55.7
4 Net Acquisition of Financial Liabilities 461.8 3,681.8 501.0 1,893.2 2,578.6 -1,103.3 -30.0

5 RETAINED EARNINGS 228.3 3.3 1.6 0.0 1.6 -1.6

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

Source: FPU using AFMIS data downloaded on the 8 February 2012

13

Footnotes

Table23

1/Revenuesexcludeproceedsfromthesaleoffixedassets(150),andloans(18).Theseitemsareincludedunder
financing.

Table45

1/Interestcategorydoesnotincludeloanprincipalpayments.

2/Proceedsfromsaleoffixedassetsarenetofffromthetotal.

Table8

1/RecurrentexpenditureintheGeneralPublicServicessectorexcludesinterestpaymentsonloans.

Tables910

1/DepositsonLetterofCredits(321)arenettedoutwithLetterofCreditCommitmentAccounts(451).Thenet
amountisincludedundereither'OtherDepositAccounts'or'OtherLiabilities'dependingonthedirectionofnet
transactionsduringtheperiod.

14

Glossary

Budget Anitemizedsummaryofestimatedintendedexpendituresforagivenperiodalongwithproposalsfor
financingthem.
OperatingBudget Thebudgetforoperatingbudgetexpenditures.Thesearemainlyrecurrentexpenditures,andinclude
wagesandsalariesforallpublicservants,runningcostsforMinistries,schools,barracksetc.Asmall
amountofcapitalexpenditureisalsoincludedintheOperatingBudgetinAfghanistan.TheOperating
BudgetissometimesreferredtoastheRecurrentBudgetinothercountries.
DevelopmentBudget TheGovernmentbudgetfordevelopmentprojectsimplementedbyGovernmentagencies.Itcontains
recurrentandcapitalexpenditureinAfghanistan.Theseprojectsaremainlydonorfunded.The
DevelopmentBudgetissometimesreferredtoastheCapitalBudgetinothercountries.
CoreBudget Theoperatingbudgetplusthedevelopmentbudget
ExternalBudget Thebudgetforalldonoractivitiesthatarefundeddirectlybydonors,ratherthanchannelingthefunding
throughtheGovernment
IntegratedBudget Thecorebudgetplustheexternalbudget
Expenditure/Expense Thepurchaseofgoods,services,assets.Italsoincludesinterestpayments,andsubsidiesandtransfers.
Recurrentspending Expenditurethatisongoingratherthanoneoff,anddoesnotresultintheacquisitionofafixedasset.
Forexamplepaymentsforelectricityorfuel,thepaymentforsalariesetc.Oftenequatedwiththe
operatingbudget,howeverdevelopmentbudgetspendingcontainsrecurrentitemsandviceversa
Capitalspending Spendingonacapitalasset,forexampleatractororirrigationpump.
Compensationof Thetotalremuneration,incashorkind,payabletoanemployeeforworkdoneduringtheaccounting
Employees period.Itconsistsofwages,salaries,andsocialcontributionsmadeonbehalfofemployeestosocial
insuranceschemes.Excludedareamountspaidtocontractors,selfemployedoutworkers,andother
workerswhoarenotemployees.
GoodsandServices(useof) Expenditureitemssuchaselectricitycosts,maintenanceandrepair,consultancyservicesanditemswith
apurchasevaluebelowAfs50,000
Subsidies PaymentsmadetoStateOwnedEnterprisestohelpthemcovertheircosts
Transfers Paymentstoapersonororganizationforwhichnoserviceisreceived,forwhichpensionpaymentsand
subsidies.
Interestpayments Theinterestpaidonoutstandingloans
ContingencyFunds Itemslistedintheoperatinganddevelopmentbudgetsthatmayrequirefunding.Throughouttheyear,
fundingfromcontingencyreserveitemsmaybeallocatedtothebudgetsofbudgetaryunitsduringthe
year(increasingtheiroriginalbudget).
Assets Anentityoverwhichownershiprightsareenforced,andfromwhicheconomicbenefitsmaybederived
byitsownersbyholdingitorusingitoveraperiodoftime.
Nonfinancialassets Physicalassetssuchasrealestateandmachinery
Financialassets Afinancialclaimonanassetthatisusuallydocumentedbysometypeoflegalrepresentative.Examples
includebondsandsharesofstock,butnottangibleassetssuchasrealestateorgold.Theseareincluded
belowthelineasfinancingitems.
Revenues Domesticallyraisedrevenuesanddonorgrants(excludesloans).
DomesticRevenues RevenuesraisedbytheGovernmentofAfghanistan(excludesdonorgrants).Thesearemainlyrevenues
raisedbytheAfghanistanRevenueDepartment(taxes,customsdutiesetc.),andrevenuesraisedby
otherGovernmentagencies(feesandfinesetc.)
Grants Fundsreceivedfromdonors.Oftenthemoneycanonlybespentonacertainprojectoractivities,but
sometimescanbespentatthediscretionoftherecipientGovernment
Balances Thedifferencebetweenrevenuesandexpenditures
OperatingBudgetBalance Domesticrevenues(excludingdonorgrantstotheoperatingbudget)minusoperatingbudget
(excludinggrants) expenditures
OperatingBudgetBalance Domesticrevenuesplusdonorgrantstotheoperatingbudget,minusoperatingbudgetexpenditures
(includinggrants)

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 DevelopmentBudget DonorGrantstodevelopmentbudgetminusdevelopmentbudgetexpenditures
Balance
CoreBudgetbalances
Balance(excludingand Totalrevenues(excludingandincludinggrants)minustotalexpenditures
includinggrants)
Netoperatingbalance Revenues(includingdonorgrants)minusrecurrentexpenditures.Itmeasuresthechangeinnetworth
(Table6.10) resultingfromtransactions(excludingcapitalexpenditure)
Primaryoperating Netoperatingbalanceplusinterestexpenditures
balance(Table6.10)
Surplus Apositivebalance(revenuesaregreaterthanexpenditures)
Deficit Anegativebalance(revenuesarelessthanexpenditures)
Financing Howthegovernmentfundsitsdeficit(orinvestsitssurplus).Forexampledrawingdownonforeignloans
orwithdrawingfundsfromtheCentralBank.Moregenerally,itdescribestransactionsinfinancialassets.
Abovetheline Referstorealexpenditureandrevenueactivities,forexamplethepayingofsalaries,thepurchaseof
schoolbooks,thebuildingofadametc.
Belowtheline Referstofinancingtransactions,andtransactionsinfinancialassets,forexampleloandisbursementsand
repayments,transactionsontheTreasurySingleAccount
Loans LoansofmoneyfromforeignGovernments,internationalorganizationanddevelopmentbanks.
Afghanistansdebtstrategyallowsonlyconcessionalloanstobetakenout.
Concessionalloans Loansthatareofferedatbelowmarketrates(e.g.alowinterestrateandwithalonggraceperiod).
Principalrepayment Repaymentoftheprincipalofaloan(asdistinctfromaninterestpayment)
GrossDomesticProduct Thevalueorallthegoodsandservicesproducedbyacountryinoneyear.Thisexcludestheopium
economyforAfghanistan
Budgettarget Thelevelofrevenueorexpenditureexpectedoveraquarterorduringtheyear.Forexpenditureswe
assumethatthebudgettargetforthequarteris25%oftheannualbudget
Budgetvariance Thedifferencebetweentheactualoutcomeandthebudgettarget
TreasurySingleAccount ThemainbankaccountoftheGovernment.InAfghanistan,theTSAconsistsoftheAfghaniaccount,the
(TSA) USdollaraccount,provincialrevenueandexpenditureaccounts,andARTFandLOTFAaccounts.
AFMIS AfghanistanFinancialManagementInformationSystem.Thecentraldatabasethatrecordsevery
transactionmadebyGovernment
Eurotrace Thecomputerdatabasesystemforrecordingandclassifyingcustomstransactions.

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