Monthly Fiscal Bulletin, Month 8, 1391

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

All tables generated using AFMIS data downloaded on 8 January 2013

TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget highlights:
o Total domestic revenues collected were about Afs 7.4 billion during month 8th as compared to Afs
10.6 billion in month 7th of 1391. While for the YTD, total collection was about Afs 69.0 billion
compared to Afs 63.0 billion in the same period 1390.
o During month 8th, total operating grants receipts were Afs 18.6 billion as compared to Afs 9.2 million
in month 7th of 1391.
o Total operating expenditures were Afs 14.1 billion during month 8th as compared to Afs 23.4 billion
in month 7th of 1391, whereas for the YTD, total amount of Afs 113.3 billion were spent.
o The YTD Operating Budget balance was a surplus of Afs 38.8 billion compared to Afs 21.4 billion in
1390.
Development Budget highlights:
o Total development budget expenditures in month 8th were Afs 6.9 billion compared to Afs 6.6 billion
in month 7th, whereas for the YTD, total development expenditures were around Afs 40.4 billion
compared to Afs 26.4 billion in the same period 1390.
o The development grants receipts were Afs 4.5 billion in month 8th compared to Afs 3.4 billion
received in month 7th of 1391.
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o The Development Budget balance for the YTD was a deficit of Afs 17.3 billion.
 Targets
Total Domestic 87,910
REVENUE SUMMARY
77,654
Revenue 67,398 This section illustrates revenues
(Afs million) 68,967 received from the Government that are
57,141
61,567
Actual collections used to finance its expenditures and
47,471 50,927
deliver Government services. These
37,801 43,461
revenues may either be domestically
35,567
28,131
raised revenues or donor grants.
25,384
18,754 Further information is available in
16,562
9,377 Tables 2 and 3.
9,447
AFMIS data extract 8 January 2013

40.0
Domestic Revenue Developments
36.6 Domestic Revenue (Afs billion)
35.0 33.1 1390 YTD Total domestic revenues for the
30.0 28.2
1391 YTD YTD were about Afs 69.0 billion
27.2
1391 YTD Target
25.0 against the target of Afs 77.6
21.3
20.0 18.7 billion, a shortfall by around
15.0 14.2 11.0 percent.
12.4

11.6
10.0
Total YTD tax revenues were Afs
33.1 billion up until 8th month,
5.0 2.9 2.3
2.0 surpassing the 1390 YTD actual, but
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions falling behind the YTD target for
Taxes and Miscellaneous
1391.
AFMIS data extract 8 January 2013 Total customs duties for the YTD
were Afs 18.7 billion, falling behind
90.0
83.1 Donor Grants (Afs billion) 1390 YTD both the YTD actual for 1390 and
80.0
1391 YTD the YTD target for 1391.
70.0
Total YTD non-tax revenues were
60.0
Afs 14.2 billion including (Afs 2.5
50.0
43.3 billion from Aynak), exceeding both
40.0
the YTD target for 1391 and also
30.0
23.1
the YTD actual for 1390.
20.0 15.7 Donor Grant Developments
10.0
Total YTD operating grants receipts
- were Afs 83.1 billion compared to
Operating Grants Development Grants
AFMIS data extract 8 January 2013 Afs 43.3 billion in 1390.
Total YTD development grants
receipts were Afs 23.1 billion
compared to Afs 15.7 billion in
1390.

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 Budget target EXPENDITURE SUMMARY
Operating Budget 157,082
139,628 This section illustrates the expenditures
Expenditure 122,175
Actual expenditure
incurred by the Government for the year
(Afs Million) 104,721 to date for the delivery of Government
113,307
87,268 99,208
services. Further information on the
1390 expenditure
69,814
breakdown of these expenditures by
75,361
52,361 64,024
spending type and sectors for the
operating and development budgets is
34,907 48,851
available in Tables 4 to 8.
17,454 30,834
14,264 AFMIS data extract 8 January 2013
1,665 Operating Budget

Total YTD operating expenditures

were Afs 113.3 billion until the 8th
month, which was 19 percent lower
Development 110,255
Budget targets
than the budget target of Afs 139.6
98,004 (including supplementary
Budget 85,754
budget and carry-
forward)
billion. However, this shows higher
spending than the same time in
Expenditure 73,503
Budget target
1390.
(Afs million) 61,253 (excluding carry-forward)
58,720 Total YTD wage spending was Afs
49,002 52,911
47,103
40,374 Actual expenditure 85.0 billion up until the 8th month
36,752 41,294
35,485
26,834
33,448 compared to Afs 67.7 billion actual
24,501 29,677
23,868 23,476 spending for 1390.
12,251
18,059 1390 expenditure
12,251
7,558
12,309
Expenditures on goods and services
1 1,533 AFMIS data extract 8 January 2013
for the YTD were Afs 18.6 billion
compared to Afs 12.2 billion in 1390.

Development Budget
140.0
Expenditure by economic category
120.0 (Afs billion) Total YTD development expenditures
1390 YTD
100.0
103.6
1391 YTD
were about Afs 40.4 billion up until
85.0
1391 Budget 8th month compared to Afs 98.0
80.0
67.7
65.0
billion of the YTD budget for 1391.
60.0 This shows that development
40.0 36.2
40.3 spending was lower than the YTD
18.6
16.5
23.9 budget targets (without carry
20.0 16.9 16.3
12.2 9.5 8.0
5.1 7.6 forward) for 1391, but above the
0.8 2.2
- actual spending for 1390.
Wages Goods and Goods and Nonfinancial Nonfinancial Social
services
(operating)
services Assets Assets
(development) (operating) (development)
transfers and
Interest
Total YTD expenditures on goods and
services were Afs 16.5 billion
AFMIS data extract 8 January 2013
compared to Afs 9.5 billion in 1390.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
23.9 billion up until the 8th month
1391 compared to Afs 16.9 billion in
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1390.
BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

Presidents Office 81%
1391 Current Allocated Budget
Ministry of Finance 78%
1391 YTD Expenditure
Independent Directorate of Local
Governance 69%
1390 YTD Expenditure
Ministry of Public Health
71%
Ministry of Higher Education
75% Budget Execution rates
Ministry of Foreign Affairs
87%
General Directorate of National Security
98%
Ministry of Defence
61%
Ministry of Education
83%
Ministry of Interior
71%

0 10,000 20,000 30,000 40,000 50,000 60,000

AFMIS data extract 8 January 2013

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
27%
1391 Approved Budget
Ministry of Transport and Aviation
30%
1391 YTD Expenditure
Da Brishna Shirkat
27%
1390 YTD Expenditure
Ministry of Agriculture 33%
Ministry of Finance
27%
Ministry of Public Health
36% Budget Execution rates
Ministry of Education
34%
Ministry of Energy and Water
22%
Ministry of Public Works
50%
Ministry of Rural Rehabilitation and
Development 53%

0 5,000 10,000 15,000 20,000 25,000

AFMIS data extract 8 January 2013

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Agr - 8 Agr - 8 M iz - 7 Agr - 8 Agr - 8 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
OP E R AT IN G BU D GE T
Ope ra ting Budge t R e ve nue s 9,312.2 107,168.3 19,810.5 25,990.4 152,061.7 44,893.4 41.9
1 Domestic Revenues 6,370.4 63,835.8 10,639.8 7,400.3 68,967.4 5,131.5 8.0
1-19 Operating Grants 2,941.7 43,332.5 9,170.6 18,590.1 83,094.4 39,761.9 91.8
Ope ra ting E xpe nditure s 15,027.3 85,813.2 23,847.6 14,098.6 113,306.9 27,493.7 32.0
21 Compensation of Employees 10,081.1 67,703.7 15,240.6 9,820.2 84,959.0 17,255.3 25.5
22 Use of Goods and Services 4,146.5 12,203.3 7,284.0 2,407.5 18,602.1 6,398.8 52.4
23 Interest 0.0 44.7 0.0 0.0 46.7 2.0 4.5
24 Social Transfers 612.2 5,050.5 950.8 1,083.6 7,525.0 2,474.5 49.0
25 Gross Acquisition of Nonfinancial Assets 187.5 811.0 372.1 787.3 2,174.1 1,363.1 168.1
Ope ra ting Budge t Ba la nce
Excluding Grants -8,656.9 -21,977.4 -13,207.8 -6,698.3 -44,339.6 -22,362.2 101.8
Including Grants -5,715.1 21,355.1 -4,037.1 11,891.8 38,754.8 17,399.7 81.5

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 2,745.5 15,677.2 3,420.3 4,545.5 23,092.3 7,415.1 47.3
D e ve lopme nt E xpe nditure s 4,478.2 26,411.5 6,613.9 6,926.5 40,374.3 13,962.8 52.9
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,680.4 9,525.9 2,052.2 1,746.0 16,482.5 6,956.6 73.0
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 2,797.9 16,885.6 4,561.7 5,180.5 23,891.8 7,006.2 41.5
D e ve lopme nt Budge t Ba la nce -1,732.8 -10,734.3 -3,193.6 -2,381.0 -17,282.0 -6,547.8 61.0

IN T E GR AT E D BU D GE T
R e ve nue s 12,057.6 122,845.5 23,230.7 30,535.9 175,154.0 52,308.5 42.6
Domestic Revenues 6,370.4 63,835.8 10,639.8 7,400.3 68,967.4 5,131.5 8.0
Grants 5,687.2 59,009.7 12,590.9 23,135.6 106,186.7 47,177.0 79.9
E xpe nditure s 19,505.5 112,224.7 30,461.5 21,025.1 153,681.3 41,456.6 36.9
Ba la nce s
Excluding Grants -13,135.1 -48,388.9 -19,821.6 -13,624.8 -84,713.9 -36,325.0 75.1
Including Grants -7,447.9 10,620.8 -7,230.8 9,510.7 21,472.7 10,851.9 102.2

Alte rna tive M e a sure of D e ficit/ S urplus for Inte gra te d Budge t (a s shown in T a ble 11)
1 Revenues including Grants (Operating and Development) 12,057.6 122,845.5 23,230.7 30,535.9 175,154.0 52,308.5 42.6
2-25 Recurrent Expenditures (excludes code 25) 16,520.1 94,528.1 25,527.7 15,057.3 127,615.4 33,087.3 35.0
23 Interest 44.7 44.7 0.0 0.0 46.7 2.0 4.5
N e t Ba la nce (1-2-25) -4,462.5 28,317.4 -2,296.9 15,478.6 47,538.6 19,221.2 67.9
P rima ry Ba la nce (1-2-25+23) -4,462.5 28,362.2 -2,296.9 15,478.6 47,585.4 19,223.2 67.8
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 8 January 2013

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Agr - 8 1391 1390 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
IN T E GR AT E D BU D GE T
1 R E V E N U E S including gra nts 12,057.6 122,845.5 23,230.7 30,535.9 175,154.0 52,308.5 42.6
1-19 R E V E N U E S e xcluding gra nts 6,370.4 63,835.8 10,639.8 7,400.3 68,967.4 77,653.7 88.8 5,131.5 8.0

D OME S T IC R E V E N U E S 6,370.4 63,835.8 10,639.8 7,400.3 68,967.4 77,653.7 88.8 5,131.5 8.0
11 T a x R e ve nue s 2,791.2 28,187.5 5,420.9 3,281.6 33,091.4 36,576.3 90.5 4,903.9 17.4
111 Fixed Taxes 704.4 6,439.4 960.5 834.9 7,051.4 8,897.2 79.3 612.0 9.5
112 Income Taxes 946.3 7,778.2 1,662.8 1,134.3 10,774.2 9,752.5 110.5 2,996.0 38.5
113 Property Taxes 22.2 245.1 21.5 17.7 201.2 232.5 86.5 -43.9 -17.9
114 Sales Taxes 841.9 11,700.6 2,587.4 1,176.9 13,467.3 15,065.1 89.4 1,766.6 15.1
116 Other Taxes 246.2 1,668.2 145.9 83.3 1,320.7 2,039.0 64.8 -347.5 -20.8
117 Tax Penalties and Fines 30.3 356.1 42.8 34.4 276.7 589.9 46.9 -79.3 -22.3
12 Customs D uty, Import T a xe s 2,159.3 21,296.7 2,440.8 2,033.5 18,748.2 27,204.8 68.9 -2,548.4 -12.0
13 N on T a x R e ve nue 1,031.8 12,375.8 2,506.3 1,234.9 14,200.3 11,608.3 122.3 1,824.5 14.7
131 Income from Capital Property 77.6 2,644.2 30.3 200.1 2,887.8 219.4 1316.2 243.5 9.2
132 Sales of Goods and Services 360.9 3,160.3 1,707.8 371.8 5,182.9 4,401.9 117.7 2,022.6 64.0
133 Administrative Fees 545.6 5,965.4 682.8 607.3 5,473.1 6,513.8 84.0 -492.3 -8.3
134 Royalties 3.4 124.8 21.1 12.3 172.2 31.5 546.2 47.4 38.0
135 Non Tax Fines and Penalties 31.7 406.6 40.8 32.8 350.4 264.9 132.3 -56.2 -13.8
136 Extractive Industry 12.6 74.5 23.6 10.7 133.9 644.3 20.8 59.4 79.7
14 Misce lla ne ous R e ve nue 89.9 229.1 -37.2 570.1 828.9 644.3 128.7 599.8 261.8
17 S ocia l Contributions 298.2 1,746.7 309.1 280.2 2,098.5 1,620.1 129.5 351.8 20.1

GR AN T S 5,687.2 59,009.7 12,590.9 23,135.6 106,186.7 47,177.0 44.4

191-2 Foreign Governments 3,160.9 44,666.3 9,460.3 19,515.2 87,492.2 42,825.9 48.9
193-4 International Organisation 2,522.1 14,196.4 3,130.6 3,601.1 18,664.8 4,468.4 23.9
195-6 Other Government Units 4.2 147.0 0.0 19.2 29.7 -117.3 -395.2

T OT AL OP E R AT IN G BU D GE T R E V E N U E 9,312.2 107,164.7 19,705.8 25,937.4 151,897.9 44,733.2 29.4

Domestic Revenues 6,370.4 63,832.2 10,535.2 7,347.3 68,803.5 77,653.7 88.6 4,971.3 7.2
as percentage of total 59.6 59.6 53.5 28.3 45.3
External Grant Support 2,941.7 43,332.5 9,170.6 18,590.1 83,094.4 39,761.9 47.9
as percentage of total 40.4 40.4 46.5 71.7 54.7
Source: FPD using AFMIS data downloaded on the 8 January 2013

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Agr - 8 1391 1390 YT D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
1-19 T OT AL D OMEST IC R EVEN U E 6,370.4 63,835.8 10,639.8 7,400.3 68,967.4 77,653.8 88.8 5,131.5 8.0

01 Kabul 121.7 1,273.3 229.7 157.0 1,388.4 3,853.3 36.0 115.1 9.0
02 Kapisa 8.3 71.7 7.4 11.3 61.0 67.6 90.3 -10.7 -14.9
03 Parwan 21.6 116.8 21.6 20.4 117.9 130.5 90.4 1.2 1.0
04 Wardak 11.0 79.5 7.2 15.9 113.3 79.9 141.8 33.9 42.6
05 Logar 21.0 84.6 8.8 10.2 61.7 84.3 73.2 -22.9 -27.0
06 Nangarhar 718.0 6,889.3 991.1 689.7 7,074.4 9,864.4 71.7 185.2 2.7
07 Laghman 14.8 97.0 11.1 10.8 81.6 96.7 84.4 -15.4 -15.8
08 Pangsher 9.3 54.6 4.9 5.4 24.7 44.1 55.9 -30.0 -54.9
09 Baghlan 42.9 167.8 10.1 28.0 164.8 171.3 96.2 -3.0 -1.8
10 Bamyan 11.8 50.9 7.6 8.9 50.1 58.5 85.5 -0.9 -1.7
11 Ghazni 13.8 137.0 14.4 23.8 170.6 169.8 100.5 33.6 24.5
12 Paktika 9.8 57.7 13.2 0.0 64.6 85.8 75.2 6.9 11.9
13 Paktiya 45.2 296.0 68.3 49.3 414.4 270.0 153.5 118.4 40.0
14 Khost 162.8 1,055.9 82.9 52.8 628.2 884.8 71.0 -427.6 -40.5
15 Kunar 24.8 698.7 2.9 12.9 67.8 318.8 21.3 -631.0 -90.3
16 Nuristan 0.0 4.7 0.0 4.9 12.3 24.7 49.8 7.6 159.1
17 Badakhshan 42.3 144.1 0.3 10.3 116.6 155.4 75.0 -27.5 -19.1
18 Takhar 55.1 221.5 18.5 21.8 151.7 184.0 82.4 -69.8 -31.5
19 Kunduz 101.3 1,087.7 104.5 82.2 766.7 1,011.1 75.8 -321.0 -29.5
20 Samangan 6.3 59.2 7.6 8.7 61.2 65.4 93.6 1.9 3.3
21 Balkh 708.0 6,030.6 761.4 676.9 6,439.8 9,237.4 69.7 409.2 6.8
22 Saripul 5.8 37.2 10.2 7.5 53.9 47.2 114.1 16.7 44.9
23 Ghor 8.6 60.3 7.5 8.3 53.8 54.1 99.6 -6.4 -10.7
24 Dikondy 9.2 23.3 4.5 10.8 40.9 32.9 124.4 17.6 75.3
25 Uruzgan 14.6 38.0 3.6 10.8 30.7 37.7 81.3 -7.4 -19.4
26 Zabul 42.3 156.8 4.4 7.1 34.6 84.5 41.0 -122.2 -77.9
27 Kandahar 382.0 2,639.3 210.1 166.6 1,168.3 3,184.1 36.7 -1,471.0 -55.7
28 Jawzjan 15.7 110.3 12.7 29.9 152.4 126.6 120.4 42.1 38.2
29 Faryab 131.7 1,229.1 217.7 335.8 2,014.9 1,486.7 135.5 785.8 63.9
30 Helmand 134.5 498.0 30.6 55.7 282.3 344.2 82.0 -215.6 -43.3
31 Badghis 6.5 36.6 6.4 8.4 52.9 44.9 117.8 16.3 44.5
32 Herat 1,035.7 12,674.2 1,457.0 1,314.6 11,617.4 13,925.9 83.4 -1,056.8 -8.3
33 Farah 66.9 556.1 123.2 122.1 691.2 453.6 152.4 135.1 24.3
34 Nimroz 264.5 2,486.8 360.5 388.9 3,078.3 3,152.0 97.7 591.6 23.8
90 Central Ministries 2,102.6 24,611.2 5,818.0 3,032.7 31,663.9 27,821.7 113.8 7,052.7 28.7
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 8 January 2013

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Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Budge t 1390 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 19,505.5 112,224.7 30,461.5 21,025.1 153,681.3 267,336.5 57.5 41,456.6 36.9
Operating Budget 15,027.3 85,775.1 23,847.6 14,098.6 113,135.3 157,081.6 72.0 27,360.2 31.9
Development Budget 4,478.2 26,449.6 6,613.9 6,926.5 40,546.0 110,254.9 36.8 14,096.4 53.3
2* T OT AL N E T E XP E N D IT U R E S 19,502.5 112,186.6 30,454.7 21,016.2 153,509.6 41,323.0 36.8
Operating Budget 15,024.3 85,002.2 23,840.8 14,089.7 111,132.8 26,130.7 30.7
Development Budget 4,478.2 27,184.4 6,613.9 6,926.5 42,376.8 15,192.3 55.9

21 Compe nsa tion of E mploye e s 10,081.1 67,703.7 15,240.6 9,820.2 84,959.0 103,596.9 82.0 17,255.3 25.5
Operating Budget 10,081.1 67,703.7 15,240.6 9,820.2 84,959.0 103,596.9 82.0 17,255.3 25.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 U se of Goods a nd S e rvice s 5,826.9 21,729.2 9,336.2 4,153.5 35,084.6 76,512.5 45.9 13,355.5 61.5
Operating Budget 4,146.5 12,203.3 7,284.0 2,407.5 18,602.1 36,209.4 51.4 6,398.8 52.4
Development Budget 1,680.4 9,525.9 2,052.2 1,746.0 16,482.5 40,303.1 40.9 6,956.6 73.0
23 Inte re st 0.0 44.7 0.0 0.0 46.7 550.0 8.5 2.0 4.5
Operating Budget 0.0 44.7 0.0 0.0 46.7 550.0 8.5 2.0 4.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 612.2 5,050.5 950.8 1,083.6 7,525.0 15,784.0 47.7 2,474.5 49.0
Operating Budget 612.2 5,050.5 950.8 1,083.6 7,525.0 15,784.0 47.7 2,474.5 49.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of N onfina ncia l Asse ts 2,985.4 17,696.6 4,933.8 5,967.8 26,065.9 73,029.4 35.7 8,369.3 47.3
Operating Budget 187.5 811.0 372.1 787.3 2,174.1 8,039.4 27.0 1,363.1 168.1
Development Budget 2,797.9 16,885.6 4,561.7 5,180.5 23,891.8 64,990.0 36.8 7,006.2 41.5
25* N e t Acquisition of N onfina ncia l Asse ts 2,982.4 17,658.5 4,927.1 5,958.9 25,894.2 8,235.7 46.6
Operating Budget 184.5 772.9 365.4 778.4 2,002.4 1,229.5 159.1
Development Budget 2,797.9 16,885.6 4,561.7 5,180.5 23,891.8 7,006.2 41.5

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 16,520.1 94,528.1 25,527.7 15,057.3 127,615.4 33,087.3 35.0

Operating Budget 14,839.7 85,002.2 23,475.5 13,311.3 111,132.8 26,130.7 30.7
Development Budget 1,680.4 9,525.9 2,052.2 1,746.0 16,482.5 6,956.6 73.0
Source: FPD using AFMIS data downloaded on the 8 January 2013

* 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) 1390 Agr - 8 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Agr - 8 Actua l M iz - 7 Agr - 8 Agr - 8 Budge t 1390 Y T D
Actua l YT D Actua l Actua l Actua l Alloca te d % Budge t Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 15,027.3 85,775.1 23,847.6 14,098.6 113,135.3 157,081.6 72.0 27,360.2 31.9
2* T OT AL N E T E XP E N D IT U R E S 15,024.3 85,002.2 23,840.8 14,089.7 111,132.8 26,130.7 30.7

21 Compe nsa tion of E mploye e s 10,081.1 67,703.7 15,240.6 9,820.2 84,959.0 103,596.9 82.0 17,255.3 25.5
of which ope ra ting budge t 10,081.1 67,703.7 15,240.6 9,820.2 84,959.0 17,255.3 25.5
211-3 Wages and Salaries 9,989.6 67,154.6 15,119.7 9,740.5 84,315.5 17,160.9 25.6
214-5 Social Benefits 91.4 549.1 120.9 79.7 643.5 94.4 17.2
219 Return of Salaries -25.9 -162.8 -39.2 -22.8 -204.9 -42.2 25.9

22 U se of Goods a nd S e rvice s 4,146.5 12,203.3 7,284.0 2,407.5 18,602.1 36,209.4 51.4 6,398.8 52.4
of which ope ra ting budge t 4,146.5 12,203.3 7,284.0 2,407.5 18,602.1 6,398.8 52.4
221 Travel 101.5 862.2 152.5 100.4 1,014.9 152.7 17.7
222 Communications 51.0 361.4 0.0 0.0 0.0 -361.4 -100.0
223 Contracted Services 16.8 154.6 60.8 44.2 400.3 245.7 158.9
224 Repairs and Maintenance 692.3 1,652.8 220.9 197.5 780.2 -872.6 -52.8
225 Utilities 178.3 1,434.7 1,138.8 1,086.3 5,193.8 3759.1 262.0
226 Fuel 137.8 1,360.0 1,632.7 305.4 3,477.2 2,117.2 155.7
227-9 Other Use of Goods and Services 2,968.8 6,377.5 4,078.3 673.6 7,735.6 1358.1 21.3

23 Inte re st 0.0 44.7 0.0 0.0 46.7 550.0 8.5 2.0 4.5

24 S ocia l T ra nsfe rs 612.2 5,050.5 950.8 1,083.6 7,525.0 15,784.0 47.7 2,474.5 49.0
242 Subsidies 0.0 0.0 0.0 0.0 1,000.0 1,000.0 N/A
243-6 Grants to Government Units & Other organisations 3.9 33.6 107.3 2.3 124.5 90.9 270.5
247 Social Security 595.6 4,803.3 838.5 1,079.1 6,064.3 1,261.0 26.3
248-9 Other Social Transfers 12.7 213.6 5.1 2.3 336.2 122.6 57.4

25 Gross Acquisition of N onfina ncia l Asse ts 187.5 811.0 372.1 787.3 2,174.1 8,039.4 27.0 1,363.1 168.1
of which ope ra ting budge t 187.5 811.0 372.1 787.3 2,174.1 1,363.1 168.1
25* N e t Acquisition of N onfina ncia l Asse ts 184.5 772.9 365.4 778.4 2,002.4 1,229.5 159.1
150 Sale of Land and Buildings -3.0 -38.1 -6.8 -8.9 -171.7 -133.6 350.6
251 Buildings and Structures 66.8 314.2 112.3 395.8 703.8 389.6 124.0
252 Machinery / Equipment (>50,000) 119.3 321.8 151.6 364.4 1,292.3 970.6 301.6
257 Valuables 0.4 0.5 0.5 0.2 11.9 11.4 2427.4
258 Land 1.0 124.6 106.1 24.5 156.4 31.7 25.5
259 Capital Advance Payments 0.1 49.9 1.6 2.5 9.7 -40.2 -80.5

M e mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 14,839.7 85,002.2 23,475.5 13,311.3 111,132.8 26,130.7 30.7

Source: FPD using AFMIS data downloaded on the 8 January 2013

* 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).

-7-
Table 6. I ntergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Budge t or Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l P re lim MY R Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Ce iling Budge t* Budge t
T OT AL GR OS S E XP E N D IT U R E S 19,484.2 111,977.2 30,446.4 21,016.3 153,526.3 267,336.5 267,336.5 57.4% 41,549.1 37.1
Operating Budget 15,023.2 85,709.6 23,841.7 14,094.9 113,270.0 157,081.6 157,081.6 72.1% 27,560.4 32.2
Development Budget 4,460.9 26,267.6 6,604.7 6,921.3 40,256.3 110,254.9 110,254.9 36.5% 13,988.7 53.3

S e curity 7,381.3 48,867.8 12,906.3 8,265.5 68,334.4 101,526.8 101,837.9 67.1% 19,466.6 39.8
Operating Budget 7,371.6 48,776.3 12,835.3 8,228.6 67,991.2 100,201.8 100,512.9 67.6% 19,215.0 39.4
Development Budget 9.8 91.5 71.0 36.9 343.2 1,325.0 1,325.0 25.9% 251.6 274.8

T ota l Gove rna nce , R ule of La w a nd

H uma n R ights 1,068.1 7,916.9 1,427.0 1,145.0 8,212.0 11,167.4 12,674.6 64.8% 295.1 3.7
Operating Budget 990.9 7,062.9 1,172.3 927.4 7,291.7 7,814.9 9,322.1 78.2% 228.7 3.2
Development Budget 77.2 853.9 254.7 217.7 920.3 3,352.5 3,352.5 27.5% 66.4 7.8

T ota l Infra structure a nd N a tura l

R e source s 1,917.8 11,196.2 3,740.7 2,813.0 21,015.5 52,341.7 52,655.5 39.9% 9,819.4 87.7
Operating Budget 880.7 2,561.2 468.7 331.3 2,520.0 2,986.5 3,300.3 76.4% -41.2 -1.6
Development Budget 1,037.2 8,634.9 3,272.0 2,481.7 18,495.5 49,355.2 49,355.2 37.5% 9,860.6 114.2

T ota l E duca tion 2,460.0 17,926.3 3,859.9 3,341.9 22,339.2 33,022.5 34,014.6 65.7% 4,413.0 24.6
Operating Budget 2,157.3 15,350.6 3,343.4 2,748.1 19,443.8 22,706.6 23,698.7 82.0% 4,093.2 26.7
Development Budget 302.7 2,575.6 516.5 593.8 2,895.4 10,315.9 10,315.9 28.1% 319.8 12.4

T ota l H e a lth 708.4 3,890.1 436.5 775.4 4,710.6 11,186.8 11,104.5 42.4% 820.6 21.1
Operating Budget 157.5 1,238.8 215.7 196.5 1,422.3 2,080.5 1,998.2 71.2% 183.5 14.8
Development Budget 550.8 2,651.3 220.8 578.9 3,288.4 9,106.3 9,106.3 36.1% 637.0 24.0

T ota l Agriculture a nd R ura l

D e ve lopme nt 2,157.8 10,677.0 2,137.1 2,850.3 13,248.6 26,777.2 26,890.5 49.3% 2,571.6 24.1
Operating Budget 157.5 1,072.5 194.3 126.1 1,149.0 1,396.4 1,509.8 76.1% 76.5 7.1
Development Budget 2,000.3 9,604.5 1,942.8 2,724.2 12,099.6 25,380.7 25,380.7 47.7% 2,495.1 26.0

T ota l S ocia l P rote ction 788.0 5,985.4 946.2 1,396.8 7,744.4 2,783.2 9,468.9 81.8% 1,759.0 29.4
Operating Budget 739.4 5,707.6 877.9 1,281.0 7,160.4 1,581.3 8,267.0 86.6% 1,452.7 25.5
Development Budget 48.6 277.8 68.3 115.9 584.0 1,201.9 1,201.9 48.6% 306.2 110.2

T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 3,002.8 5,517.7 4,992.7 428.3 7,921.6 8,046.2 13,961.0 56.7% 2,404.0 43.6
Operating Budget 2,568.3 3,939.7 4,734.1 256.0 6,291.7 1,979.6 7,894.4 79.7% 2,352.0 59.7
Development Budget 434.4 1,578.0 258.5 172.3 1,629.9 6,066.6 6,066.6 26.9% 51.9 3.3

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 20,484.7 277.0 N/A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 277.0 0.0% 0.0 N/A
Source: FPD using AFMIS data downloaded on the 8 January 2013

* 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.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afgha nis) 1390 1390 1391 1391 1391 1390 Compa rison to Budge t 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Origna l Curre nt % 1390 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
26 Ministry of Inte rior 4,525.5 21,142.9 5,781.6 3,760.4 29,582.3 41,815.9 41,769.3 70.8 8,439.4 39.9
Operating Budget 4,515.7 21,097.8 5,756.6 3,744.5 29,505.5 41,443.8 41,397.2 71.3 8,407.7 39.9
Development Budget 9.8 45.1 25.0 15.9 76.8 372.1 372.1 20.6 31.7 70.1
22 Ministry of D e fe nce 2,552.1 22,553.6 4,957.5 3,987.8 30,862.4 51,243.1 51,026.9 60.5 8,308.8 36.8
Operating Budget 2,552.1 22,549.1 4,957.5 3,986.1 30,855.3 51,215.9 50,999.7 60.5 8,306.2 36.8
Development Budget 0.0 4.5 0.0 1.7 7.2 27.2 27.2 26.4 2.7 58.4
23 Ministry of Fore ign Affa irs 228.2 1,430.4 343.7 425.8 2,147.7 2,650.8 2,953.0 72.7 717.4 50.2
Operating Budget 228.2 1,428.7 297.7 425.8 1,921.0 1,903.7 2,205.9 87.1 492.3 34.5
Development Budget 0.0 1.7 46.0 0.0 226.7 747.1 747.1 30.3 225.1 13395.9
15 Pre side ntia l Prote ctive Se rvice 75.6 648.0 148.0 72.2 724.7 750.9 930.3 77.9 76.7 11.8
Operating Budget 75.6 614.0 148.0 72.2 720.1 641.4 820.8 87.7 106.1 17.3
Development Budget 0.0 34.0 0.0 0.0 4.6 109.5 109.5 4.2 -29.4 -86.4
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 0.0 3,092.9 1,675.6 19.3 5,017.2 5,066.2 5,158.4 97.3 1,924.3 62.2
Operating Budget 0.0 3,086.7 1,675.6 0.0 4,989.3 4,997.2 5,089.3 98.0 1,902.6 61.6
Development Budget 0.0 6.2 0.0 19.3 27.8 69.1 69.1 40.3 21.6 349.2
T ota l Se curity 7381.3 48867.8 12906.3 8265.5 68334.4 101526.8 101837.9 67.1 19466.6 39.8
Operating Budget 7371.6 48776.3 12835.3 8228.6 67991.2 100201.8 100512.9 67.6 19215.0 39.4
Development Budget 9.8 91.5 71.0 36.9 343.2 1325.0 1325.0 25.9 251.6 274.8
10 Pre side nts Office 129.8 983.6 270.8 148.1 1,239.5 1,781.5 1,983.4 62.5 255.8 26.0
Operating Budget 124.2 928.9 269.0 135.5 1,146.3 1,219.9 1,421.8 80.6 217.4 23.4
Development Budget 5.6 54.7 1.8 12.6 93.2 561.6 561.6 16.6 38.4 70.3
11 N a tiona l Asse mbly Me sha nro Jirga 40.1 275.1 52.7 37.8 336.4 450.0 475.0 70.8 61.4 22.3
Operating Budget 38.2 254.8 46.3 34.3 321.8 355.5 380.6 84.6 67.0 26.3
Development Budget 1.9 20.2 6.4 3.5 14.6 94.5 94.5 15.5 -5.6 -27.7
12 N a tiona l Asse mbly W ole si Jirga 90.2 623.2 116.8 89.8 793.6 900.8 931.4 85.2 170.3 27.3
Operating Budget 90.2 623.2 116.8 89.8 793.6 900.8 931.4 85.2 170.3 27.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
14 Supre me Court 127.0 873.5 178.1 141.5 976.7 1,166.7 1,258.9 77.6 103.2 11.8
Operating Budget 120.6 819.0 176.9 112.3 912.8 965.9 1,058.0 86.3 93.8 11.5
Development Budget 6.3 54.5 1.3 29.2 63.9 200.9 200.9 31.8 9.4 17.3
50 Ministry of Justice 220.6 1,389.1 63.6 48.7 375.0 814.8 832.7 45.0 -1,014.1 -73.0
Operating Budget 208.9 1,290.2 56.8 44.6 338.3 420.4 438.3 77.2 -951.9 -73.8
Development Budget 11.8 99.0 6.8 4.1 36.8 394.4 394.4 9.3 -62.2 -62.9
13 Administra tive Affa irs 101.1 1,018.6 116.8 84.8 1,144.2 636.4 1,528.9 74.8 125.6 12.3
Operating Budget 101.1 1,003.0 111.1 70.7 1,109.5 484.2 1,376.7 80.6 106.5 10.6
Development Budget 0.0 15.6 5.7 14.1 34.7 152.2 152.2 22.8 19.1 122.9
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 7.9 54.8 11.1 7.0 67.1 63.2 126.8 52.9 12.3 22.4
Operating Budget 7.9 54.8 11.1 7.0 67.1 63.2 126.8 52.9 12.3 22.4
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 H a j a nd R e ligious Affa irs 68.1 407.3 53.4 195.5 487.7 686.0 689.1 70.8 80.4 19.7
Operating Budget 63.2 346.5 31.6 166.8 421.6 536.9 540.0 78.1 75.1 21.7
Development Budget 4.9 60.8 21.8 28.7 66.1 149.1 149.1 44.3 5.3 8.7
51 Attorne y Ge ne ra l 55.4 476.1 92.1 84.0 610.0 929.2 947.9 64.4 133.9 28.1
Operating Budget 54.4 401.9 90.1 76.2 593.5 724.7 743.3 79.8 191.5 47.7
Development Budget 1.0 74.1 1.9 7.8 16.5 204.6 204.6 8.1 -57.6 -77.7
72 Ele ction Commission 7.8 51.5 9.0 8.4 62.5 108.1 109.4 57.1 10.9 21.2
Operating Budget 7.8 51.5 9.0 8.4 62.5 86.1 87.5 71.4 10.9 21.2
Development Budget 0.0 0.0 0.0 0.0 0.0 21.9 21.9 0.0 0.0 N/A
62 IAR CSC 63.2 439.5 66.3 47.8 379.0 811.3 839.2 45.2 -60.5 -13.8
Operating Budget 23.4 171.2 27.3 24.6 191.9 205.2 233.1 82.3 20.7 12.1
Development Budget 39.9 268.3 39.0 23.2 187.1 606.1 606.1 30.9 -81.2 -30.3
85 Inde pe nde nt Commission for Ove rse e ing the Imple me nta tion of Constitution 0.0 0.0 0.0 0.0 0.0 53.7 55.5 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 55.5 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 T he H igh office of Ove rsight a nd Anti Corruption 9.7 61.5 10.4 38.8 106.4 132.8 151.8 70.1 44.9 73.0
Operating Budget 8.1 59.9 10.4 16.0 83.6 88.3 107.3 78.0 23.7 39.6
Development Budget 1.6 1.6 0.0 22.8 22.8 44.6 44.6 51.1 21.2 1312.3
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 146.4 1,256.8 385.9 212.8 1,633.9 2,582.9 2,694.7 60.6 377.2 30.0
Operating Budget 142.2 1,051.6 215.9 141.1 1,249.3 1,710.1 1,821.9 68.6 197.7 18.8
Development Budget 4.2 205.2 170.0 71.7 384.7 872.8 872.8 44.1 179.5 87.5
74 Le ga l T ra ining Ce nte r 0.7 6.3 0.0 0.0 0.0 50.0 50.0 0.0 -6.3 -100.0
Operating Budget 0.7 6.3 0.0 0.0 0.0 0.0 0.0 N/A -6.3 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 50.0 50.0 0.0 0.0 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 1068.1 7916.9 1427.0 1145.0 8212.0 11,167.4 12,674.6 64.8 295.1 3.7
Operating Budget 990.9 7062.9 1172.3 927.4 7291.7 7,814.9 9,322.1 78.2 228.7 3.2
Development Budget 77.2 853.9 254.7 217.7 920.3 3,352.5 3,352.5 27.5 66.4 7.8
Source: FPD using AFMIS data downloaded on the 8 January 2013
(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.

-9-
Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
42 Ministry of P ublic W orks 1,128.5 4,864.8 1,585.4 1,052.2 12,285.8 23,763.2 23,797.7 51.6 7,421.1 152.5
Operating Budget 682.0 1,237.7 203.2 129.8 975.8 1,244.1 1,278.5 76.3 -261.9 -21.2
Development Budget 446.4 3,627.1 1,382.2 922.5 11,310.1 22,519.2 22,519.2 50.2 7,683.0 211.8
45 Ministry of T ra nsport a nd Avia tion 97.2 709.6 180.2 101.9 993.8 2,447.8 2,590.1 38.4 284.2 40.1
Operating Budget 35.0 314.2 63.5 38.2 359.8 358.5 500.8 71.9 45.6 14.5
Development Budget 62.2 395.3 116.7 63.7 634.0 2,089.3 2,089.3 30.3 238.6 60.4
34 Ministry of Communica tion 41.4 355.5 818.6 54.9 1,149.6 2,418.7 2,422.6 47.5 794.1 223.4
Operating Budget 31.4 273.7 40.1 43.0 306.1 368.6 372.5 82.2 32.4 11.8
Development Budget 10.0 81.8 778.5 11.9 843.5 2,050.1 2,050.1 41.1 761.7 931.8
41 Ministry of E ne rgy a nd W a te r 366.0 3,709.1 806.0 509.8 2,896.7 12,426.6 12,480.3 23.2 -812.4 -21.9
Operating Budget 27.8 218.4 54.9 37.6 270.4 303.6 357.3 75.7 51.9 23.8
Development Budget 338.2 3,490.7 751.1 472.2 2,626.4 12,123.0 12,123.0 21.7 -864.3 -24.8
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 559.5 559.5 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 0.0 559.5 559.5 0.0 0.0 N/A
83 D a Brishna S hirka t 19.8 46.4 48.1 717.1 1,107.3 4,048.2 4,048.2 27.4 1,060.9 2286.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 19.8 46.4 48.1 717.1 1,107.3 4,048.2 4,048.2 27.4 1,060.9 2286.8
49 Ministry of U rba n D e ve lopme nt 90.3 473.5 125.1 53.6 838.1 747.5 772.3 108.5 364.6 77.0
Operating Budget 58.8 126.1 21.3 16.5 112.4 136.5 161.3 69.7 -13.7 -10.9
Development Budget 31.5 347.4 103.7 37.1 725.8 611.0 611.0 118.8 378.3 108.9
84 Inde pe nde nt Boa rd of ne w Ka bul 21.7 84.0 23.4 27.8 114.2 350.0 350.0 32.6 30.2 35.9
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 21.7 84.0 23.4 27.8 114.2 350.0 350.0 32.6 30.2 35.9
32 Ministry of Mine s a nd Industrie s 93.3 563.9 142.8 170.5 1,214.0 3,744.6 3,772.7 32.2 650.1 115.3
Operating Budget 25.3 217.2 47.9 36.6 284.5 328.5 356.6 79.8 67.3 31.0
Development Budget 68.0 346.7 94.9 133.9 929.5 3,416.1 3,416.1 27.2 582.8 168.1
65 Ge ode sy a nd Ca rtogra phy Office 8.5 79.0 13.3 12.5 85.4 273.1 275.2 31.0 6.4 8.1
Operating Budget 8.5 79.0 13.3 12.5 85.4 97.9 100.0 85.4 6.4 8.1
Development Budget 0.0 0.0 0.0 0.0 0.0 175.1 175.1 0.0 0.0 N/A
60 D ire ctora te of E nvironme nt 9.5 84.0 21.7 19.7 130.8 179.3 201.3 65.0 46.7 55.6
Operating Budget 9.4 82.2 21.7 15.3 110.6 122.9 144.8 76.3 28.4 34.6
Development Budget 0.0 1.9 0.0 4.4 20.2 56.4 56.4 35.8 18.3 966.1
75 Afgha nista n H igh Atomic E ne rgy Commission 2.3 12.8 2.8 1.9 15.3 28.1 30.7 49.9 2.5 19.2
Operating Budget 2.3 12.8 2.8 1.9 15.3 25.9 28.5 53.8 2.5 19.2
Development Budget 0.0 0.0 0.0 0.0 0.0 2.2 2.2 0.0 0.0 N/A
77 P rovincia l Muncipa litie s 39.4 0.0 -26.5 91.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 -0.2 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 39.4 0.0 -26.5 91.1 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 213.6 0.0 0.0 184.5 1,355.2 1,355.2 13.6 -29.1 -13.6
Operating Budget 0.0 0.0 0.0 0.0 -0.2 0.0 0.0 N/A -0.2 N/A
Development Budget 0.0 213.6 0.0 0.0 184.7 1,355.2 1,355.2 13.6 -28.9 -13.5
T ota l Infra structure a nd N a tura l R e source s 1917.8 11196.2 3740.7 2813.0 21015.5 52,341.7 52,655.5 39.9 9819.4 87.7
Operating Budget 880.7 2561.2 468.7 331.3 2520.0 2,986.5 3,300.3 76.4 -41.2 -1.6
Development Budget 1037.2 8634.9 3272.0 2481.7 18495.5 49,355.2 49,355.2 37.5 9860.6 114.2
27 Ministry of E duca tion 2,128.0 15,563.8 3,224.9 2,828.5 19,139.3 26,130.2 26,862.1 71.3 3,575.5 23.0
Operating Budget 1,888.7 13,479.0 2,934.2 2,331.2 16,931.6 19,628.7 20,360.6 83.2 3,452.5 25.6
Development Budget 239.4 2,084.7 290.7 497.3 2,207.7 6,501.5 6,501.5 34.0 123.0 5.9
28 Ministry of H ighe r E duca tion 228.4 1,619.2 406.9 380.6 2,260.3 4,999.7 5,170.2 43.7 641.2 39.6
Operating Budget 190.3 1,286.9 282.7 308.7 1,775.7 2,185.9 2,356.3 75.4 488.8 38.0
Development Budget 38.1 332.3 124.2 71.9 484.6 2,813.8 2,813.8 17.2 152.4 45.9
36 Ministry of Informa tion a nd Culture 54.1 408.9 118.9 98.1 546.1 1,157.0 1,213.6 45.0 137.1 33.5
Operating Budget 50.7 370.7 81.2 76.0 460.7 594.0 650.6 70.8 89.9 24.3
Development Budget 3.4 38.2 37.7 22.1 85.4 563.0 563.0 15.2 47.2 123.5
61 S cie nce Aca de my 16.6 105.2 14.1 12.1 114.7 165.9 181.4 63.2 9.5 9.0
Operating Budget 12.1 96.7 13.6 10.6 107.0 114.8 130.3 82.2 10.4 10.7
Development Budget 4.6 8.5 0.5 1.5 7.7 51.1 51.1 15.0 -0.9 -10.2
63 N a tiona l Olympic Committe e 32.8 229.2 95.1 22.5 278.9 569.7 587.4 47.5 49.7 21.7
Operating Budget 15.6 117.3 31.7 21.6 168.9 183.2 200.9 84.1 51.6 44.0
Development Budget 17.3 111.9 63.4 0.9 110.0 386.5 386.5 28.5 -1.9 -1.7
T ota l E duca tion 2460.0 17926.3 3859.9 3341.9 22339.2 33,022.5 34,014.6 65.7 4413.0 24.6
Operating Budget 2157.3 15350.6 3343.4 2748.1 19443.8 22,706.6 23,698.7 82.0 4093.2 26.7
Development Budget 302.7 2575.6 516.5 593.8 2895.4 10,315.9 10,315.9 28.1 319.8 12.4
39 Ministry of Agriculture 335.9 2,138.6 392.4 425.5 2,994.2 7,842.3 7,923.0 37.8 855.7 40.0
Operating Budget 113.2 711.3 117.9 79.8 715.4 906.8 987.4 72.5 4.1 0.6
Development Budget 222.7 1,427.3 274.4 345.8 2,278.8 6,935.6 6,935.6 32.9 851.6 59.7
48 Ministry of Counte r N a rcotics 8.8 98.6 70.3 90.3 343.9 646.2 658.3 52.2 245.3 248.7
Operating Budget 8.8 64.8 14.8 7.4 86.4 96.2 108.3 79.8 21.6 33.3
Development Budget 0.0 33.8 55.5 82.9 257.5 550.0 550.0 46.8 223.7 662.3
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 1,813.1 8,439.8 1,674.4 2,334.5 9,910.4 18,288.6 18,309.3 54.1 1,470.6 17.4
Operating Budget 35.5 296.4 61.6 39.0 347.2 393.4 414.1 83.8 50.8 17.1
Development Budget 1,777.5 8,143.5 1,612.9 2,295.5 9,563.3 17,895.2 17,895.2 53.4 1,419.8 17.4
T ota l Agriculture a nd R ura l D e ve lopme nt 2157.8 10677.0 2137.1 2850.3 13248.6 26,777.2 26,890.5 49.3 2571.6 24.1
Operating Budget 157.5 1072.5 194.3 126.1 1149.0 1,396.4 1,509.8 76.1 76.5 7.1
Development Budget 2000.3 9604.5 1942.8 2724.2 12099.6 25,380.7 25,380.7 47.7 2495.1 26.0
Source: FPD using AFMIS data downloaded on the 8 January 2013
(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.

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Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
37 Ministry of P ublic H e a lth 708.4 3,890.1 436.5 775.4 4,710.6 11,186.8 11,104.5 42.4 820.6 21.1
Operating Budget 157.5 1,238.8 215.7 196.5 1,422.3 2,080.5 1,998.2 71.2 183.5 14.8
Development Budget 550.8 2,651.3 220.8 578.9 3,288.4 9,106.3 9,106.3 36.1 637.0 24.0
T ota l H e a lth 708.4 3890.1 436.5 775.4 4710.6 11,186.8 11,104.5 42.4 820.6 21.1
Operating Budget 157.5 1238.8 215.7 196.5 1422.3 2,080.5 1,998.2 71.2 183.5 14.8
Development Budget 550.8 2651.3 220.8 578.9 3288.4 9,106.3 9,106.3 36.1 637.0 24.0
46 Ministry of Frontie rs a nd T riba l Affa irs 42.9 281.4 40.6 59.0 281.2 396.1 401.5 70.0 -0.2 -0.1
Operating Budget 39.6 248.0 40.6 39.0 251.0 294.4 299.9 83.7 3.0 1.2
Development Budget 3.3 33.4 0.0 20.0 30.2 101.7 101.7 29.7 -3.2 -9.7
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 698.0 5,377.8 846.7 1,261.8 7,025.4 1,776.7 8,429.1 83.3 1,647.6 30.6
Operating Budget 668.0 5,202.8 790.2 1,198.2 6,625.2 924.9 7,577.2 87.4 1,422.4 27.3
Development Budget 30.0 175.0 56.6 63.5 400.2 851.8 851.8 47.0 225.2 128.7
29 Ministry of R e fuge e s a nd R e pa tria te s 20.1 144.5 29.7 32.5 186.9 230.2 253.6 73.7 42.4 29.3
Operating Budget 10.7 105.7 22.7 16.8 114.5 126.8 150.1 76.3 8.8 8.3
Development Budget 9.5 38.8 7.0 15.7 72.4 103.5 103.5 70.0 33.6 86.7
38 Ministry of W ome n Affa irs 18.4 115.1 18.0 27.6 164.0 241.7 245.8 66.7 48.9 42.5
Operating Budget 12.6 90.4 13.6 13.9 97.3 135.5 139.6 69.7 6.9 7.6
Development Budget 5.8 24.6 4.4 13.8 66.7 106.2 106.2 62.8 42.0 170.8
68 Office of D isa ste r P re pa re dne ss 5.7 38.8 6.4 12.4 58.6 99.9 99.9 58.6 19.8 51.1
Operating Budget 5.7 38.8 6.0 9.5 47.4 66.9 66.9 70.9 8.6 22.3
Development Budget 0.0 0.0 0.4 2.9 11.2 33.0 33.0 33.9 11.2 N/A
76 D ire ctora te of Kochis 2.8 27.9 4.8 3.6 28.3 38.5 39.0 72.6 0.4 1.5
Operating Budget 2.8 21.9 4.8 3.6 25.0 32.7 33.2 75.2 3.0 13.9
Development Budget 0.0 5.9 0.0 0.0 3.3 5.8 5.8 57.6 -2.6 -44.1
T ota l S ocia l P rote ction 788.0 5985.4 946.2 1396.8 7744.4 2,783.2 9,468.9 81.8 1759.0 29.4
Operating Budget 739.4 5707.6 877.9 1281.0 7160.4 1,581.3 8,267.0 86.6 1452.7 25.5
Development Budget 48.6 277.8 68.3 115.9 584.0 1,201.9 1,201.9 306.2 110.2
20 Ministry of Fina nce 2,918.8 4,822.8 3,787.7 273.4 5,913.2 5,705.0 10,450.5 56.6 1,090.4 22.6
Operating Budget 2,515.6 3,624.1 3,603.1 164.4 4,730.5 1,339.1 6,084.7 77.7 1,106.4 30.5
Development Budget 403.2 1,198.7 184.6 109.0 1,182.7 4,365.8 4,365.8 27.1 -16.0 -1.3
25 Ministry of Comme rce 35.7 183.3 1,094.5 59.3 1,339.5 548.5 1,703.6 78.6 1,156.2 630.7
Operating Budget 22.5 143.1 1,080.6 35.5 1,253.7 244.9 1,399.9 89.6 1,110.6 775.9
Development Budget 13.2 40.2 13.9 23.9 85.8 303.6 303.6 28.3 45.6 113.6
35 Ministry of E conomy 20.6 215.2 66.5 49.7 371.7 770.1 777.8 47.8 156.5 72.7
Operating Budget 12.5 114.1 25.0 25.0 141.9 179.3 187.0 75.9 27.8 24.4
Development Budget 8.2 101.1 41.5 24.7 229.8 590.8 590.8 38.9 128.7 127.3
66 Control a nd Audit Office 10.4 135.9 19.5 17.9 132.2 447.8 447.9 29.5 -3.7 -2.7
Operating Budget 4.8 45.5 10.7 12.9 55.4 70.3 70.4 78.7 9.9 21.9
Development Budget 5.6 90.4 8.8 5.1 76.8 377.5 377.5 20.3 -13.6 -15.1
73 Ce ntra l S ta tistics Office 12.8 95.7 20.6 25.2 121.3 295.3 297.1 40.8 25.6 26.8
Operating Budget 8.4 8.4 10.8 15.5 84.2 99.1 100.9 83.5 75.8 903.9
Development Budget 4.4 87.3 9.7 9.7 37.1 196.2 196.2 18.9 -50.2 -57.5
58 Afgha nista n N a tiona l S ta nda rd Authority 4.5 64.8 4.0 2.7 43.8 279.5 284.1 15.4 -21.0 -32.5
Operating Budget 4.5 4.5 4.0 2.7 26.0 46.9 51.5 50.5 21.5 473.1
Development Budget 0.0 60.3 0.0 0.0 17.8 232.7 232.7 7.6 -42.5 -70.5
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 3002.8 5517.7 4992.7 428.3 7921.6 8,046.2 13,961.0 56.7 2404.0 43.6
Operating Budget 2568.3 3939.7 4734.1 256.0 6291.7 1,979.6 7,894.4 79.7 2352.0 59.7
Development Budget 434.4 1578.0 258.5 172.3 1629.9 6,066.6 6,066.6 26.9 51.9 3.3
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 50.0 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 50.0 0.0 N/A 0.0 N/A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 225.7 227.0 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 0.0 225.7 227.0 0.0 0.0 N/A
86 E xtra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 50.0 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 50.0 0.0 0.0 N/A
90 U na lloca te d R e se rve s 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 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 20,209.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,875.0 0.0 N/A 0.0 N/A
T ota l una lloca te d 0.0 0.0 0.0 0.0 0.0 20,209.0 277.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 16,334.0 -
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 277.0
25 T OT AL GR OS S E XP E N D IT U R E S 19,484.2 111,977.2 30,446.4 21,016.3 153,526.3 267,336.5 267,336.5 57.4 41,549.1 37.1
Operating Budget 15,023.2 85,709.6 23,841.7 14,094.9 113,270.0 157,081.6 157,081.6 72.1 27,560.4 32.2
Development Budget 4,460.9 26,267.6 6,604.7 6,921.3 40,256.3 110,254.9 110,254.9 36.5 13,988.7 53.3
Source: FPD using AFMIS data downloaded on the 8 January 2013
(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.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
2 T OT AL N E T E XP E N D IT U R E 19,502.5 112,186.6 30,454.7 21,016.2 153,509.6 41,323.0 36.8

150 Sale of Land and Buildings 3.0 38.1 6.8 8.9 171.7 133.6 350.6

2+150 T OT AL GR OS S E XP E N D IT U R E 19,505.5 112,224.7 30,461.5 21,025.1 153,681.3 41,456.6 36.9

R E CU R R E N T E XP E N D IT U R E 16,520.1 94,528.1 25,527.7 15,057.3 127,615.4 33,087.3 35.0
CAP IT AL E XP E N D IT U R E 2,985.4 17,696.6 4,933.8 5,967.8 26,065.9 8,369.3 47.3

701 Ge ne ra l P ublic S e rvice s 3,861.1 11,546.8 5,250.7 2,106.8 15,286.5 3,739.7 32.4
Recurrent Expenditure 3,651.5 10,703.6 4,844.4 1,207.7 12,873.0 2,169.4 20.3
Capital Expenditure 209.6 843.1 406.3 899.0 2,413.5 1,570.3 186.3
702 D e fe nce 2,640.7 26,383.7 6,806.1 4,100.3 36,755.1 10,371.4 39.3
Recurrent Expenditure 2,631.4 26,123.5 6,739.5 3,755.7 35,946.7 9,823.3 37.6
Capital Expenditure 9.3 260.2 66.6 344.6 808.4 548.1 210.6
703 P ublic Orde r a nd S a fe ty 4,917.4 23,857.2 6,134.4 4,084.8 31,713.1 7,855.9 32.9
Recurrent Expenditure 4,822.4 23,529.8 5,984.1 3,625.6 30,657.3 7,127.5 30.3
Capital Expenditure 95.0 327.4 150.3 459.2 1,055.8 728.4 222.5
704 E conomic Affa irs 4,390.5 22,426.5 6,912.4 5,276.7 34,823.2 12,396.7 55.3
Recurrent Expenditure 1,932.3 7,898.1 2,924.4 1,236.2 14,892.8 6,994.7 88.6
Capital Expenditure 2,458.2 14,528.5 3,988.0 4,040.5 19,930.5 5402.0 37.2
705 E nvironme nta l P rote ction 9.5 91.4 21.7 19.7 137.3 45.9 50.3
Recurrent Expenditure 9.0 77.8 21.7 15.4 110.7 33.0 42.4
Capital Expenditure 0.5 13.6 0.0 4.4 26.6 13.0 95.3
706 H ousing a nd Communa l Amme nitie s 90.2 493.4 125.2 58.1 849.8 356.4 72.2
Recurrent Expenditure 33.1 224.5 41.0 39.7 281.3 56.8 25.3
Capital Expenditure 57.2 268.9 84.2 18.4 568.5 299.6 111.4
707 H e a lth 712.8 3,956.8 445.2 780.0 4,757.4 800.6 20.2
Recurrent Expenditure 693.2 3,823.2 426.1 738.0 4,575.8 752.6 19.7
Capital Expenditure 19.6 133.6 19.1 42.0 181.6 48.1 36.0
708 R e cre a tion, Culture a nd R e ligion 155.9 1,048.5 267.6 317.2 1,316.3 267.8 25.5
Recurrent Expenditure 131.6 850.6 157.8 258.3 1,049.6 199.1 23.4
Capital Expenditure 24.3 197.9 109.8 58.9 266.6 68.8 34.8
709 E duca tion 2,384.3 17,552.7 3,676.9 3,248.1 21,673.9 4,121.2 23.5
Recurrent Expenditure 2,282.5 16,499.8 3,579.8 3,174.7 20,999.6 4,499.7 27.3
Capital Expenditure 101.8 1,052.8 97.1 73.4 674.3 -378.5 -36.0
710 S ocia l P rote ction 343.2 4,867.8 821.3 1,033.5 6,368.7 1,500.8 30.8
Recurrent Expenditure 333.2 4,797.2 809.0 1,006.0 6,228.5 1,431.3 29.8
Capital Expenditure 10.0 70.6 12.4 27.5 140.1 69.5 98.5
Source: FPD using AFMIS data downloaded on the 8 January 2013

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Table 9. Transactions in Nonfinancial Assets in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Agr - 8 Agr - 8 M iz - 7 Agr - 8 Agr - 8 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 2,982.4 17,658.5 4,927.1 5,958.9 25,894.2 8,235.7 46.6
Land and Buildings 1,044.2 8,000.7 2,244.9 2,492.0 14,909.1 6,908.4 86.3
251/8 Purchase of Land and Buildings 1,047.2 8,038.7 2,251.7 2,500.9 15,080.7 7,042.0 87.6
251 Buildings and Structures 1,039.8 7,897.4 2,013.6 2,476.4 14,792.4 6,895.0 87.3
258 Land 7.4 141.4 238.1 24.5 288.3 147.0 104.0
150 Sale of Land and Buildings -3.0 -38.1 -6.8 -8.9 -171.7 -133.6 350.6
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) 410.3 2,073.6 1,199.7 1,396.1 4,019.1 1,945.4 93.8
257 Valuables 0.4 0.4 0.5 0.2 13.0 12.6 3486.8
259 Capital Advance Payments 1,527.6 7,580.8 1,481.8 2,070.6 6,953.1 -627.7 -8.3
Source: FPD using AFMIS data downloaded on the 8 January 2013

Table 10. Transactions in Financial Assets and Liabilities in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Agr - 8 Agr - 8 M iz - 7 Agr - 8 Agr - 8 1390 Y T D
M onthly YT D M onthly M onthly YT D Cha nge % Incre a se
3+4 T R AN S ACT ION S IN FIN AN CIAL AS S E T S
AN D LIABILIT IE S 7,443.2 -10,660.6 7,225.6 -9,519.6 -21,663.3 -11,002.8 103.2

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 3,795.3 -14,871.2 6,872.6 -10,871.8 -19,051.1 -4,179.9 28.1
D ome stic 3,795.3 -14,871.2 6,872.6 -10,871.8 -19,051.1 -4,179.9 28.1
Currency and Deposits 3,617.9 -10,132.7 6,692.8 -8,756.9 -11,796.5 -1,663.9 16.4
311 Treasury Single Account 2,472.7 -13,793.0 6,498.8 -9,896.0 -11,997.8 1,795.2 -13.0
313 Donor Accounts 1,145.2 3,982.9 194.1 1,139.0 2,781.4 -1,201.5 -30.2
314/90 Other Deposit Accounts 0.0 -322.6 0.0 0.1 -2,580.2 -2,257.6 699.9
317 Loans 0.5 19.8 1.7 0.4 17.7 -2.1 -10.8
319 Other Accounts Receivable -24.2 520.2 -2,499.7 5.2 -2,294.9 -2,815.2 -541.1
Other Assets 201.1 -5,278.6 2,677.7 -2,120.5 -4,977.3 301.3 -5.7
Fore ign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 N E T ACQU IS IT ION OF LIABILIT IE S 3,647.9 4,210.7 353.0 1,352.1 -2,612.2 -6,822.9 -162.0
D ome stic 3,377.8 3,077.7 172.9 1,147.9 -4,898.7 -7,976.3 -259.2
411 Accounts Payable -57.4 -19.8 39.8 80.9 14.4 34.2 -173.0
413 Pension Liabilities 14.2 19.9 -0.4 0.2 0.9 -19.0 -95.5
423 Other Payables 167.7 1,017.8 0.0 789.4 2,423.1 1,405.2 138.1
451 Other Liabilities 3,253.3 2,059.7 133.5 277.4 -7,337.1 -9,396.8 -456.2
Fore ign 270.1 1,133.0 180.2 204.2 2,286.4 1,153.4 101.8
431 Foreign Currency -54.8 -69.8 -9.0 -17.1 -32.5 37.3 -53.4
181-2 Loans 324.9 1,202.8 189.2 221.4 2,318.9 1,116.1 92.8
Source: FPD using AFMIS data downloaded on the 8 January 2013

Table 11. Alternative Measures of Deficit/Surplus and Financing in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Agr - 8 Agr - 8 Miz - 7 Agr - 8 Agr - 8 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
T R AN S ACT ION S AFFE CT IN G N E T W OR T H

1 Revenues including Grants 12,057.6 122,845.5 23,230.7 30,535.9 175,154.0 52,308.5 42.6
2-25 Expenditures (Recurrent) 16,520.1 94,528.1 25,527.7 15,057.3 127,615.4 33,087.3 35.0
23 Interest 0.0 44.7 0.0 0.0 46.7 2.0 4.5

N e t Ba la nce (1-2-25) -4,462.5 28,317.4 -2,296.9 15,478.6 47,538.6 19,221.2 67.9

P rima ry Ba la nce (1-2-25+23) -4,462.5 28,362.2 -2,296.9 15,478.6 47,585.4 19,223.2 67.8

T R AN S ACT ION S IN N ON FIN AN CIAL AS S E T S

25 Net Acquisition of Nonfinancial Assets 2,982.4 17,658.5 4,927.1 5,958.9 25,894.2 8,235.7 46.6

N e t Le nding-Borrowing (1-2) -7,444.9 10,658.9 -7,224.0 9,519.6 21,644.4 10,985.5 103.1

Fina ncing (3+4+5) 7,444.9 -10,658.9 7,224.0 -9,519.6 -21,644.4 -10,985.5 103.1

T R AN S ACT ION S IN FIN AN CIAL AS S E T S AN D LIABILIT IE S

3 Net Acquisition of Financial Assets 3,795.3 -14,871.2 6,872.6 -10,871.8 -19,051.1 -4,179.9 28.1
4 Net Acquisition of Financial Liabilities 3,647.9 4,210.7 353.0 1,352.1 -2,612.2 -6,822.9 -162.0

5 R E T AIN E D E AR N IN GS 1.6 1.6 -1.7 0.0 18.9 17.3

D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0
Source: FPD using AFMIS data downloaded on the 8 January 2013

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Footnotes

Table 2 3

1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.

Table 4 5

1/ Interest category does not include loan principal payments.

2/ Proceeds from sale of fixed assets are net off from the total.

Table 8

1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.

Tables 9 - 10

1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.

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

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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