Monthly Fiscal Bulletin, Month 6, 1391

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

All tables generated using AFMIS data downloaded on 5 November 2012

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 were about Afs 7.1 billion in the 6th month compared to Afs 7.8 billion in 5th
month 1391. For the YTD, around Afs 50.2 billion were collected compared to Afs 47.3 billion in the
same period 1390.
o During month 6th, operating grants receipts were Afs 11.6 billion compared to Afs 11.2 million in 5th
month, while for the YTD the receipts were Afs 55.3 billion.
o Total operating expenditures for the YTD were Afs 75.4 billion, whereas they were about Afs 58.8
billion in the same period 1390.
o The YTD Operating Budget balance was a surplus of Afs 30.2 billion compared to Afs 19.5 billion in
1390.
Development Budget highlights:
o Total development budget expenditures in the 6th month were Afs 3.5 billion compared to Afs 10.2
billion in the 5th month, whereas the YTD development spending was around Afs 26.0 billion
compared to Afs 16.9 billion in the same period 1390.
o The YTD development grants receipts were Afs 14.2 billion compared to Afs 9.5 billion received the
same period 1390.
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o The Development Budget balance for the YTD was a deficit of Afs 11.8 billion.
 Targets
Total Domestic 87,910
REVENUE SUMMARY
77,654
Revenue 67,398 This section illustrates revenues
(Afs million) received from the Government that are
57,141
used to finance its expenditures and
47,471 50,182
deliver Government services. These
37,801 43,095 Actual collections
revenues may either be domestically
35,344
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 5 November 2012

30.0
Domestic Revenue Developments
26.9 Domestic Revenue (Afs billion)
25.0 23.3
1390 YTD Total domestic revenues for the
1391 YTD YTD were Afs 50.2 billion against
19.9 20.0
20.0 1391 YTD Target
the target of Afs 57.2 billion, falling
15.9
15.0 13.3
behind the target by around
10.1 9.8
12.1 percent.
10.0 8.5
Total tax revenues for the YTD
5.0 3.8 were Afs 23.3 billion up until 6th
1.7
1.4 month, surpassing the 1390 YTD
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions actual, but falling behind the YTD
Taxes and Miscellaneous
target for 1391.
AFMIS data extract 5 November 2012 Total customs duties for the YTD
were Afs 13.3 billion, falling behind
60.0
55.3 Donor Grants (Afs billion) 1390 YTD both the YTD actual for 1390 and
50.0
1391 YTD the YTD target for 1391.
Total non-tax revenues for the YTD
40.0
were Afs 9.8 billion including (Afs
30.0
31.0
2.5 billion from Aynak), exceeding
the YTD target for 1391, but slightly
20.0
fell below the YTD actual for 1390.
14.2

10.0
9.5 Donor Grant Developments
Total operating grants receipts for
- the YTD were Afs 55.3 billion
Operating Grants Development Grants
AFMIS data extract 5 November 2012 compared to Afs 31.0 billion in
1390.
Total development grants receipts
for the YTD were Afs 14.2 billion
compared to Afs 9.5 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 incurred by the Government for the year
(Afs Million) 104,721 to date for the delivery of Government
87,268 Actual expenditure services. Further information on the
1390 expenditure
69,814
breakdown of these expenditures by
75,363
52,361 64,025
spending type and sectors for the
operating and development budgets is
34,907 48,852
available in Tables 4 to 8.
17,454 30,834
14,264 AFMIS data extract 5 November 2012
1,665 Operating Budget

Total operating expenditures for the

YTD were Afs 75.4 billion up until
the 6th month compared to the
Development 98,004
110,255
Budget targets
(including supplementary budget target of Afs 104.7 billion.
Budget 85,754
budget and carry-
forward)
This shows higher spending than the
same time in 1390.
Expenditure 61,253
73,503 Budget target
(excluding carry-forward) Total wage spending for the YTD
(Afs million) 58,720 was Afs 59.9 billion up until the 6th
49,002 52,911
47,103 month compared to Afs 48.1 billion
36,752 41,294
35,485
25,991
Actual expenditure actual spending for 1390.
24,501 29,677
23,868 22,530 Expenditures on goods and services
18,059
12,251 1390 expenditure
12,304
12,251
7,558 for the YTD were Afs 8.9 billion
1 1,533 AFMIS data extract 5 November 2012
compared to Afs 6.7 billion in 1390.

Development Budget
140.0
Total development expenditures for
Expenditure by economic category
120.0 (Afs billion) the YTD were about Afs 26.0 billion
1390 YTD
100.0
102.7
1391 YTD
up until 6th months compared to Afs
1391 Budget 73.5 billion of the YTD budget for
80.0
67.5 1391. Development spending was
59.9
60.0
48.1
lower than the YTD budget targets
45.2
40.0 (without carry forward) for 1391,
30.9
but well above the actual spending
20.0 12.6 13.4 16.3
8.9
6.7 6.2 7.6 10.8
3.4 5.5
for 1390.
0.5 1.0
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social
Total expenditures on goods and
services
(operating)
services Assets Assets
(development) (operating) (development)
transfers and
Interest
services for the YTD were Afs 12.6
billion compared to Afs 6.2 billion in
AFMIS data extract 5 November 2012
1390.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
13.4 billion up until the 6th months
1391 compared to Afs 10.8 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 53%
1391 Current Allocated Budget
Ministry of Finance 19%
1391 YTD Expenditure
Independent Directorate of Local
Governance 50%
1390 YTD Expenditure
Ministry of Public Health
48%
Ministry of Higher Education
53% Budget Execution rates
Ministry of Foreign Affairs
61%
General Directorate of National Security
66%
Ministry of Defence
43%
Ministry of Education
59%
Ministry of Interior
48%

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

AFMIS data extract 5 November

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
20%
1391 Approved Budget
Ministry of Transport and Aviation
22%
1391 YTD Expenditure
Da Brishna Shirkat
8%
1390 YTD Expenditure
Ministry of Agriculture 23%
Ministry of Finance
20%
Ministry of Public Health
27% Budget Execution rates
Ministry of Education
22%
Ministry of Energy and Water
12%
Ministry of Public Works 40%
Ministry of Rural Rehabilitation and
Development 27%

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

AFMIS data extract 5 November

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 8,162.1 78,285.6 18,994.7 18,679.5 105,515.4 27,229.8 34.8
1 Domestic Revenues 6,729.5 47,293.6 7,750.7 7,086.5 50,181.7 2,888.2 6.1
1-19 Operating Grants 1,432.5 30,992.0 11,244.0 11,593.0 55,333.6 24,341.6 78.5
Ope ra ting E xpe nditure s 9,745.8 58,794.1 15,172.7 11,337.9 75,362.9 16,568.9 28.2
21 Compensation of Employees 7,885.5 48,084.0 12,017.5 8,949.1 59,900.4 11,816.5 24.6
22 Use of Goods and Services 1,118.0 6,738.0 2,262.9 1,721.8 8,911.0 2,173.0 32.3
23 Interest 0.0 44.7 0.0 0.0 46.7 2.0 4.5
24 Social Transfers 624.3 3,398.6 420.7 440.4 5,490.5 2,091.9 61.6
25 Gross Acquisition of Nonfinancial Assets 118.1 528.8 471.7 226.5 1,014.3 485.5 91.8
Ope ra ting Budge t Ba la nce
Excluding Grants -3,016.3 -11,500.5 -7,422.0 -4,251.3 -25,181.2 -13,680.7 119.0
Including Grants -1,583.8 19,491.5 3,822.0 7,341.7 30,152.4 10,661.0 54.7

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 2,510.5 9,522.5 4,217.9 2,109.0 14,167.4 4,644.9 48.8
D e ve lopme nt E xpe nditure s 5,371.5 16,922.3 10,226.4 3,460.5 25,990.7 9,068.4 53.6
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,290.1 6,165.4 4,328.4 2,058.2 12,608.3 6,442.9 104.5
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 4,081.4 10,756.9 5,898.0 1,402.4 13,382.4 2,625.5 24.4
D e ve lopme nt Budge t Ba la nce -2,861.0 -7,399.8 -6,008.5 -1,351.5 -11,823.3 -4,423.6 59.8

IN T E GR AT E D BU D GE T
R e ve nue s 10,672.6 87,808.1 23,212.6 20,788.5 119,682.7 31,874.7 36.3
Domestic Revenues 6,729.5 47,293.6 7,750.7 7,086.5 50,181.7 2,888.2 6.1
Grants 3,943.1 40,514.5 15,461.9 13,702.0 69,501.0 28,986.5 71.5
E xpe nditure s 15,117.3 75,716.4 25,399.1 14,798.4 101,353.6 25,637.3 33.9
Ba la nce s
Excluding Grants -8,387.8 -28,422.8 -17,648.4 -7,711.8 -51,171.9 -22,749.1 80.0
Including Grants -4,444.7 12,091.7 -2,186.6 5,990.2 18,329.1 6,237.4 51.6

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) 10,672.6 87,808.1 23,212.6 20,788.5 119,682.7 31,874.7 36.3
2-25 Recurrent Expenditures (excludes code 25) 10,917.8 64,430.6 19,029.5 13,169.5 86,956.9 22,526.3 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) -245.2 23,377.4 4,183.1 7,619.0 32,725.8 9,348.4 40.0
P rima ry Ba la nce (1-2-25+23) -245.2 23,422.2 4,183.1 7,619.0 32,772.5 9,350.4 39.9
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 5 November 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 S un - 6 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 10,672.6 87,808.1 23,212.6 20,788.5 119,682.7 31,874.7 36.3
1-19 R E V E N U E S e xcluding gra nts 6,729.5 47,293.6 7,750.7 7,086.5 50,181.7 57,141.4 87.8 2,888.2 6.1

D OME S T IC R E V E N U E S 6,729.5 47,293.6 7,750.7 7,086.5 50,181.7 57,141.4 87.8 2,888.2 6.1
11 T a x R e ve nue s 2,998.7 19,918.2 3,531.8 3,389.1 23,254.4 26,914.6 86.4 3,336.3 16.7
111 Fixed Taxes 711.0 4,799.9 572.3 816.4 4,773.4 6,547.0 72.9 -26.5 -0.6
112 Income Taxes 854.5 5,421.7 1,410.9 1,345.6 7,731.0 7,176.4 107.7 2,309.3 42.6
113 Property Taxes 22.1 189.3 8.0 14.9 145.3 171.1 84.9 -44.1 -23.3
114 Sales Taxes 1,171.0 8,193.0 1,420.3 1,041.3 9,344.1 11,085.6 84.3 1,151.0 14.0
116 Other Taxes 180.9 1,022.4 103.9 142.4 1,076.8 1,500.4 71.8 54.4 5.3
117 Tax Penalties and Fines 59.2 291.8 16.5 28.5 183.9 434.1 42.4 -108.0 -37.0
12 Customs D uty, Import T a xe s 2,266.8 15,907.6 1,652.9 2,200.1 13,277.3 20,018.6 66.3 -2,630.4 -16.5
13 N on T a x R e ve nue 1,230.0 10,059.9 706.1 1,071.9 9,803.4 8,542.0 114.8 -256.5 -2.5
131 Income from Capital Property 24.6 2,548.7 17.0 22.8 2,648.4 161.5 1640.3 99.7 3.9
132 Sales of Goods and Services 337.9 2,431.5 273.8 438.7 2,785.4 3,239.2 86.0 353.9 14.6
133 Administrative Fees 774.7 4,610.8 385.7 516.1 3,904.5 4,793.2 81.5 -706.3 -15.3
134 Royalties 57.3 109.0 2.8 32.5 116.5 23.2 502.2 7.4 6.8
135 Non Tax Fines and Penalties 26.4 319.4 25.0 57.1 263.4 195.0 135.1 -56.1 -17.5
136 Extractive Industry 9.1 40.5 1.8 4.7 85.3 474.1 18.0 44.8 110.9
14 Misce lla ne ous R e ve nue 23.2 199.7 1,638.3 205.9 2,593.6 474.1 547.1 2,393.9 1198.7
17 S ocia l Contributions 210.9 1,208.1 221.6 219.6 1,252.9 1,192.1 105.1 44.8 3.7

GR AN T S 3,943.1 40,514.5 15,461.9 13,702.0 69,501.0 28,986.5 41.7

191-2 Foreign Governments 1,580.3 32,030.1 12,014.3 11,669.8 58,514.4 26,484.3 45.3
193-4 International Organisation 2,362.8 8,341.6 3,447.6 2,032.2 10,976.1 2,634.5 24.0
195-6 Other Government Units 0.0 142.8 0.0 0.0 10.5 -132.3 -1265.9

T OT AL OP E R AT IN G BU D GE T R E V E N U E 8,161.9 78,281.9 18,989.4 18,678.6 105,509.2 27,227.3 25.8

Domestic Revenues 6,729.3 47,289.9 7,745.4 7,085.6 50,175.6 57,141.4 87.8 2,885.6 5.8
as percentage of total 60.4 60.4 40.8 37.9 47.6
External Grant Support 1,432.5 30,992.0 11,244.0 11,593.0 55,333.6 24,341.6 44.0
as percentage of total 39.6 39.6 59.2 62.1 52.4
Source: FPU using AFMIS data downloaded on the 5 November 2012

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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
Sun - 6 Sun - 6 Asa - 5 Sun - 6 Sun - 6 Sun - 6 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 6,729.5 47,293.6 7,750.7 7,086.5 50,181.7 57,141.5 87.8 2,888.2 6.1

01 Kabul 146.9 1,010.8 113.0 139.6 1,028.5 2,835.5 36.3 17.7 1.8
02 Kapisa 12.9 42.1 9.6 10.0 42.0 49.7 84.4 -0.1 -0.2
03 Parwan 10.4 58.5 19.7 16.8 78.2 96.0 81.4 19.7 33.6
04 Wardak 10.1 53.4 12.2 21.8 90.2 58.8 153.5 36.9 69.1
05 Logar 11.7 38.4 8.9 7.8 42.7 62.1 68.9 4.3 11.3
06 Nangarhar 616.3 5,187.3 812.1 808.2 5,393.6 7,258.7 74.3 206.4 4.0
07 Laghman 13.6 62.9 12.6 11.8 62.8 71.1 88.3 0.0 -0.1
08 Pangsher 8.3 30.7 6.7 0.7 14.4 32.4 44.4 -16.3 -53.1
09 Baghlan 20.1 85.7 22.0 28.6 126.2 126.0 100.1 40.4 47.2
10 Bamyan 7.2 28.1 6.2 8.9 33.5 43.1 77.9 5.5 19.5
11 Ghazni 20.3 99.1 25.7 24.3 132.0 125.0 105.6 33.0 33.3
12 Paktika 10.2 39.1 24.5 8.5 51.4 63.1 81.4 12.3 31.5
13 Paktiya 34.0 183.0 48.8 52.7 296.7 198.7 149.3 113.7 62.1
14 Khost 99.2 651.5 73.2 68.3 492.5 651.1 75.7 -159.0 -24.4
15 Kunar 17.5 628.5 3.4 15.9 52.1 234.6 22.2 -576.4 -91.7
16 Nuristan 4.6 4.7 0.0 4.7 7.4 18.2 41.0 2.7 58.5
17 Badakhshan 26.2 73.2 26.3 28.8 95.0 114.4 83.0 21.7 29.7
18 Takhar 29.2 118.7 20.4 22.8 111.6 135.4 82.4 -7.1 -6.0
19 Kunduz 70.3 742.7 83.9 0.0 479.8 744.0 64.5 -262.9 -35.4
20 Samangan 8.4 42.5 5.5 10.6 44.8 48.1 93.1 2.2 5.3
21 Balkh 599.3 4,575.5 673.4 815.5 5,001.6 6,797.3 73.6 426.1 9.3
22 Saripul 4.9 26.0 6.9 6.7 36.2 34.7 104.2 10.2 39.2
23 Ghor 3.7 34.8 7.5 9.5 38.1 39.8 95.9 3.3 9.5
24 Dikondy 0.1 12.7 5.9 7.0 25.5 24.2 105.5 12.8 101.2
25 Uruzgan 2.5 16.9 3.1 6.1 16.3 27.7 58.7 -0.6 -3.8
26 Zabul 16.4 46.4 9.0 1.3 23.3 62.1 37.5 -23.1 -49.8
27 Kandahar 295.9 1,722.8 0.0 0.0 170.4 2,343.0 7.3 -1,552.5 -90.1
28 Jawzjan 15.1 77.4 16.5 25.0 109.3 93.1 117.4 31.9 41.2
29 Faryab 169.2 923.9 264.0 325.2 1,455.4 1,094.0 133.0 531.5 57.5
30 Helmand 69.5 247.7 42.9 38.8 196.1 253.3 77.4 -51.6 -20.8
31 Badghis 8.7 26.1 9.2 6.3 38.2 33.1 115.4 12.1 46.3
32 Herat 1,404.1 10,107.5 1,340.0 1,392.6 8,845.8 10,247.4 86.3 -1,261.7 -12.5
33 Farah 63.2 402.2 106.0 59.6 445.0 333.8 133.3 42.8 10.6
34 Nimroz 308.4 1,804.9 408.0 315.2 2,272.5 2,319.4 98.0 467.6 25.9
90 Central Ministries 2,591.2 18,087.9 3,523.6 2,786.7 22,832.5 20,472.6 111.5 4,744.6 26.2
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 5 November 2012

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 15,117.3 75,716.4 25,399.1 14,798.4 101,353.6 267,336.5 37.9 25,637.3 33.9
Operating Budget 9,745.8 58,762.2 15,172.7 11,337.9 75,213.3 157,081.6 47.9 16,451.1 28.0
Development Budget 5,371.5 16,954.2 10,226.4 3,460.5 26,140.4 110,254.9 23.7 9,186.1 54.2
2* T OT AL N E T E XP E N D IT U R E S 15,114.8 75,684.4 25,375.5 14,785.7 101,204.0 25,519.6 33.7
Operating Budget 9,743.3 58,265.3 15,149.1 11,325.1 74,348.7 16,083.4 27.6
Development Budget 5,371.5 17,419.1 10,226.4 3,460.5 26,855.3 9,436.2 54.2

21 Compe nsa tion of E mploye e s 7,885.5 48,084.0 12,017.5 8,949.1 59,900.4 102,693.4 58.3 11,816.5 24.6
Operating Budget 7,885.5 48,084.0 12,017.5 8,949.1 59,900.4 102,693.4 58.3 11,816.5 24.6
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 2,408.0 12,903.3 6,591.3 3,780.0 21,519.3 76,058.9 28.3 8,615.9 66.8
Operating Budget 1,118.0 6,738.0 2,262.9 1,721.8 8,911.0 30,898.7 28.8 2,173.0 32.3
Development Budget 1,290.1 6,165.4 4,328.4 2,058.2 12,608.3 45,160.2 27.9 6,442.9 104.5
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 624.3 3,398.6 420.7 440.4 5,490.5 15,784.0 34.8 2,091.9 61.6
Operating Budget 624.3 3,398.6 420.7 440.4 5,490.5 15,784.0 34.8 2,091.9 61.6
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 4,199.5 11,285.7 6,369.6 1,628.9 14,396.7 75,172.7 19.2 3,111.0 27.6
Operating Budget 118.1 528.8 471.7 226.5 1,014.3 7,625.3 13.3 485.5 91.8
Development Budget 4,081.4 10,756.9 5,898.0 1,402.4 13,382.4 67,547.5 19.8 2,625.5 24.4
25* N e t Acquisition of N onfina ncia l Asse ts 4,197.0 11,253.8 6,346.0 1,616.1 14,247.1 2,993.3 26.6
Operating Budget 115.6 496.9 448.0 213.8 864.6 367.7 74.0
Development Budget 4,081.4 10,756.9 5,898.0 1,402.4 13,382.4 2,625.5 24.4

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 10,917.8 64,430.6 19,029.5 13,169.5 86,956.9 22,526.3 35.0

Operating Budget 9,627.7 58,265.3 14,701.1 11,111.4 74,348.7 16,083.4 27.6
Development Budget 1,290.1 6,165.4 4,328.4 2,058.2 12,608.3 6,442.9 104.5
Source: FPU using AFMIS data downloaded on the 5 November 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) 1390 S un - 6 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
S un - 6 Actua l Asa - 5 S un - 6 S un - 6 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 9,745.8 58,762.2 15,172.7 11,337.9 75,213.3 157,081.6 47.9 16,451.1 28.0
2* T OT AL N E T E XP E N D IT U R E S 9,743.3 58,265.3 15,149.1 11,325.1 74,348.7 16,083.4 27.6

21 Compe nsa tion of E mploye e s 7,885.5 48,084.0 12,017.5 8,949.1 59,900.4 102,693.4 58.3 11,816.5 24.6
of which ope ra ting budge t 7,885.5 48,084.0 12,017.5 8,949.1 59,900.4 11,816.5 24.6
211-3 Wages and Salaries 7,832.7 47,712.9 11,921.7 8,882.7 59,479.6 11,766.6 24.7
214-5 Social Benefits 52.7 371.0 95.8 66.5 420.8 49.8 13.4
219 Return of Salaries -35.6 -117.8 -35.2 -40.2 -139.9 -22.1 18.8

22 U se of Goods a nd S e rvice s 1,118.0 6,738.0 2,262.9 1,721.8 8,911.0 30,898.7 28.8 2,173.0 32.3
of which ope ra ting budge t 1,118.0 6,738.0 2,262.9 1,721.8 8,911.0 2,173.0 32.3
221 Travel 105.1 540.1 105.6 295.4 761.1 221.0 40.9
222 Communications 62.5 254.5 0.0 0.0 0.0 -254.5 -100.0
223 Contracted Services 25.4 118.9 77.8 42.8 290.0 171.1 144.0
224 Repairs and Maintenance 209.1 710.5 72.6 70.5 366.3 -344.2 -48.4
225 Utilities 217.3 1,098.1 690.2 659.1 2,942.5 1844.4 168.0
226 Fuel 91.1 835.8 304.1 252.9 1,526.3 690.5 82.6
227-9 Other Use of Goods and Services 407.4 3,180.0 1,012.6 401.1 3,024.7 -155.3 -4.9

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 624.3 3,398.6 420.7 440.4 5,490.5 15,784.0 34.8 2,091.9 61.6
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 11.5 28.6 2.8 1.2 14.9 -13.7 -47.9
247 Social Security 495.6 3,177.5 413.9 430.9 4,146.8 969.3 30.5
248-9 Other Social Transfers 117.2 192.5 4.1 8.4 328.9 136.4 70.8

25 Gross Acquisition of N onfina ncia l Asse ts 118.1 528.8 471.7 226.5 1,014.3 7,625.3 13.3 485.5 91.8
of which ope ra ting budge t 118.1 528.8 471.7 226.5 1,014.3 485.5 91.8
25* N e t Acquisition of N onfina ncia l Asse ts 115.6 496.9 448.0 213.8 864.6 367.7 74.0
150 Sale of Land and Buildings -2.5 -31.9 -23.6 -12.7 -149.7 -117.7 368.7
251 Buildings and Structures 45.8 213.1 40.0 62.5 195.7 -17.4 -8.2
252 Machinery / Equipment (>50,000) 23.2 146.2 423.5 148.1 766.8 620.5 424.3
257 Valuables 0.0 0.1 1.1 10.0 11.1 11.0 10283.2
258 Land 46.7 119.6 2.1 1.6 25.8 -93.8 -78.4
259 Capital Advance Payments 2.5 49.8 4.9 4.3 14.9 -34.9 -70.1

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) 9,627.7 58,265.3 14,701.1 11,111.4 74,348.7 16,083.4 27.6

Source: FPU using AFMIS data downloaded on the 5 November 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).

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 15,111.9 75,691.5 25,389.3 14,725.3 101,222.6 267,336.5 267,336.5 37.9% 25,531.1 33.7
Operating Budget 9,743.0 58,726.0 15,169.2 11,334.2 75,335.7 157,081.6 157,081.6 48.0% 16,609.6 28.3
Development Budget 5,368.9 16,965.5 10,220.1 3,391.0 25,886.9 110,254.9 110,254.9 23.5% 8,921.4 52.6

S e curity 5,452.7 34,126.0 9,472.7 6,879.7 47,163.4 101,526.8 101,721.9 46.4% 13,037.4 38.2
Operating Budget 5,443.5 34,066.6 9,451.1 6,863.6 46,928.2 100,201.8 100,396.8 46.7% 12,861.6 37.8
Development Budget 9.3 59.4 21.6 16.0 235.2 1,325.0 1,325.0 17.8% 175.7 295.6

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

H uma n R ights 994.6 6,119.0 1,067.0 1,008.3 5,639.2 11,167.4 12,244.2 46.1% -479.8 -7.8
Operating Budget 879.5 5,537.1 963.5 894.7 5,192.1 7,814.9 8,891.7 58.4% -345.0 -6.2
Development Budget 115.1 581.9 103.5 113.7 447.1 3,352.5 3,352.5 13.3% -134.8 -23.2

T ota l Infra structure a nd N a tura l

R e source s 2,520.4 7,452.6 5,256.7 1,587.3 14,454.9 52,341.7 52,546.4 27.5% 7,002.3 94.0
Operating Budget 294.6 1,385.7 335.0 398.5 1,719.0 2,986.5 3,191.2 53.9% 333.4 24.1
Development Budget 2,225.9 6,066.9 4,921.7 1,188.8 12,735.8 49,355.2 49,355.2 25.8% 6,668.9 109.9

T ota l E duca tion 2,320.2 12,780.3 3,672.2 2,616.0 15,127.6 33,022.5 33,402.9 45.3% 2,347.3 18.4
Operating Budget 2,038.6 11,060.8 3,129.7 2,123.1 13,352.4 22,706.6 23,087.0 57.8% 2,291.6 20.7
Development Budget 281.6 1,719.5 542.5 492.9 1,775.2 10,315.9 10,315.9 17.2% 55.7 3.2

T ota l H e a lth 574.9 2,684.3 1,432.5 477.5 3,486.1 11,186.8 11,195.1 31.1% 801.7 29.9
Operating Budget 154.6 912.0 210.3 184.0 1,010.0 2,080.5 2,088.8 48.4% 98.1 10.8
Development Budget 420.3 1,772.4 1,222.2 293.5 2,476.0 9,106.3 9,106.3 27.2% 703.7 39.7

T ota l Agriculture a nd R ura l

D e ve lopme nt 2,237.0 6,470.1 3,273.6 965.7 7,448.3 26,777.2 26,789.6 27.8% 978.2 15.1
Operating Budget 165.0 794.6 197.0 126.6 828.6 1,396.4 1,408.8 58.8% 34.0 4.3
Development Budget 2,072.0 5,675.5 3,076.6 839.1 6,619.7 25,380.7 25,380.7 26.1% 944.2 16.6

T ota l S ocia l P rote ction 626.2 3,988.6 736.3 677.6 5,401.3 2,783.2 7,684.4 70.3% 1,412.6 35.4
Operating Budget 584.5 3,809.2 604.1 558.8 5,001.6 1,581.3 6,482.5 77.2% 1,192.4 31.3
Development Budget 41.7 179.5 132.2 118.8 399.7 1,201.9 1,201.9 33.3% 220.2 122.7

T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 385.9 2,070.6 478.2 513.1 2,501.9 8,046.2 12,916.7 19.4% 431.3 20.8
Operating Budget 182.8 1,160.1 278.4 184.9 1,303.7 1,979.6 6,850.0 19.0% 143.6 12.4
Development Budget 203.1 910.4 199.8 328.3 1,198.2 6,066.6 6,066.6 19.8% 287.8 31.6

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 20,484.7 275.7 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 4,150.7 275.7 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 5 November 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.

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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
Sun - 6 Sun - 6 Asa - 5 Sun - 6 Sun - 6 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 2,759.4 14,498.7 4,997.3 3,101.3 20,041.1 41,815.9 41,810.5 47.9 5,542.3 38.2
Operating Budget 2,751.8 14,481.2 4,977.5 3,087.8 20,005.2 41,443.8 41,438.4 48.3 5,524.1 38.1
Development Budget 7.6 17.6 19.8 13.5 35.8 372.1 372.1 9.6 18.3 104.1
22 Ministry of D e fe nce 2,489.1 16,154.8 4,131.7 3,500.9 21,917.2 51,243.1 51,226.9 42.8 5,762.3 35.7
Operating Budget 2,489.1 16,154.8 4,129.9 3,498.3 21,911.7 51,215.9 51,199.7 42.8 5,756.9 35.6
Development Budget 0.0 0.0 1.9 2.6 5.5 27.2 27.2 20.1 5.5 N/A
23 Ministry of Fore ign Affa irs 135.5 960.5 262.7 196.7 1,378.3 2,650.8 2,715.8 50.8 417.8 43.5
Operating Budget 133.9 958.8 262.7 196.7 1,197.6 1,903.7 1,968.7 60.8 238.7 24.9
Development Budget 1.7 1.7 0.0 0.0 180.7 747.1 747.1 24.2 179.0 10657.4
15 Pre side ntia l Prote ctive Se rvice 68.7 473.7 81.0 80.8 504.7 750.9 910.3 55.4 31.0 6.5
Operating Budget 68.7 439.7 81.0 80.8 500.1 641.4 800.8 62.4 60.4 13.7
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 2,038.3 0.0 0.0 3,322.2 5,066.2 5,058.4 65.7 1,283.9 63.0
Operating Budget 0.0 2,032.1 0.0 0.0 3,313.7 4,997.2 4,989.3 66.4 1,281.6 63.1
Development Budget 0.0 6.2 0.0 0.0 8.5 69.1 69.1 12.3 2.3 37.4
T ota l Se curity 5452.7 34126.0 9472.7 6879.7 47163.4 101526.8 101721.9 46.4 13037.4 38.2
Operating Budget 5443.5 34066.6 9451.1 6863.6 46928.2 100201.8 100396.8 46.7 12861.6 37.8
Development Budget 9.3 59.4 21.6 16.0 235.2 1325.0 1325.0 17.8 175.7 295.6
10 Pre side nts Office 135.1 713.6 146.5 150.7 820.6 1,781.5 1,959.2 41.9 106.9 15.0
Operating Budget 135.1 692.1 135.5 145.6 741.8 1,219.9 1,397.6 53.1 49.7 7.2
Development Budget 0.0 21.5 10.9 5.1 78.8 561.6 561.6 14.0 57.2 265.9
11 N a tiona l Asse mbly Me sha nro Jirga 28.3 195.9 42.5 42.0 245.9 450.0 450.0 54.6 50.0 25.5
Operating Budget 28.3 179.8 42.5 42.0 241.2 355.5 355.6 67.8 61.4 34.1
Development Budget 0.0 16.1 0.0 0.0 4.7 94.5 94.5 5.0 -11.4 -70.8
12 N a tiona l Asse mbly W ole si Jirga 62.7 446.4 107.6 97.8 587.0 900.8 901.4 65.1 140.5 31.5
Operating Budget 62.7 446.4 107.6 97.8 587.0 900.8 901.4 65.1 140.5 31.5
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 64.9 601.8 124.6 49.3 657.1 1,166.7 1,171.7 56.1 55.3 9.2
Operating Budget 56.6 556.7 124.0 49.0 623.6 965.9 970.9 64.2 66.9 12.0
Development Budget 8.3 45.1 0.6 0.3 33.5 200.9 200.9 16.7 -11.7 -25.8
50 Ministry of Justice 148.5 965.1 59.8 34.9 262.7 814.8 819.1 32.1 -702.4 -72.8
Operating Budget 127.1 900.0 57.6 34.1 236.9 420.4 424.7 55.8 -663.1 -73.7
Development Budget 21.4 65.1 2.2 0.8 25.8 394.4 394.4 6.6 -39.2 -60.3
13 Administra tive Affa irs 195.4 792.0 88.8 199.3 942.6 636.4 1,390.2 67.8 150.6 19.0
Operating Budget 195.4 792.0 87.6 191.8 927.7 484.2 1,238.0 74.9 135.8 17.1
Development Budget 0.0 0.0 1.2 7.5 14.9 152.2 152.2 9.8 14.9 N/A
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 9.4 40.6 6.7 10.7 49.0 63.2 82.6 59.3 8.4 20.7
Operating Budget 9.4 40.6 6.7 10.7 49.0 63.2 82.6 59.3 8.4 20.7
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 43.7 698.9 55.4 47.8 238.8 686.0 686.8 34.8 -460.0 -65.8
Operating Budget 27.3 654.5 53.9 35.7 223.2 536.9 537.7 41.5 -431.3 -65.9
Development Budget 16.4 44.3 1.5 12.1 15.6 149.1 149.1 10.5 -28.7 -64.8
51 Attorne y Ge ne ra l 75.8 360.9 89.7 70.0 433.9 929.2 932.7 46.5 73.0 20.2
Operating Budget 49.8 292.7 89.7 67.1 427.1 724.7 728.2 58.7 134.5 45.9
Development Budget 25.9 68.2 0.0 2.9 6.8 204.6 204.6 3.3 -61.4 -90.0
72 Ele ction Commission 8.0 37.8 8.5 6.2 45.1 108.1 108.1 41.7 7.3 19.4
Operating Budget 8.0 37.8 8.5 6.2 45.1 86.1 86.1 52.4 7.3 19.4
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 43.5 281.7 65.5 50.2 264.1 811.3 833.8 31.7 -17.6 -6.3
Operating Budget 20.2 120.8 29.9 27.5 140.0 205.2 227.8 61.5 19.2 15.9
Development Budget 23.4 160.9 35.6 22.7 124.1 606.1 606.1 20.5 -36.8 -22.9
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 53.7 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 53.7 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 7.8 42.3 11.3 9.5 57.3 132.8 141.9 40.4 15.0 35.3
Operating Budget 7.8 42.3 11.3 9.5 57.3 88.3 97.3 58.9 15.0 35.3
Development Budget 0.0 0.0 0.0 0.0 0.0 44.6 44.6 0.0 0.0 N/A
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 171.0 937.9 260.4 239.9 1,035.2 2,582.9 2,663.1 38.9 97.3 10.4
Operating Budget 151.2 777.3 208.8 177.7 892.2 1,710.1 1,790.3 49.8 115.0 14.8
Development Budget 19.8 160.7 51.6 62.2 143.0 872.8 872.8 16.4 -17.7 -11.0
74 Le ga l T ra ining Ce nte r 0.6 4.1 0.0 0.0 0.0 50.0 50.0 0.0 -4.1 -100.0
Operating Budget 0.6 4.1 0.0 0.0 0.0 0.0 0.0 N/A -4.1 -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 994.6 6119.0 1067.0 1008.3 5639.2 11,167.4 12,244.2 46.1 -479.8 -7.8
Operating Budget 879.5 5537.1 963.5 894.7 5192.1 7,814.9 8,891.7 58.4 -345.0 -6.2
Development Budget 115.1 581.9 103.5 113.7 447.1 3,352.5 3,352.5 13.3 -134.8 -23.2
Source: FPU using AFMIS data downloaded on the 5 November 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.

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 793.9 2,774.8 4,000.7 767.7 9,648.4 23,763.2 23,773.8 40.6 6,873.6 247.7
Operating Budget 139.6 448.4 114.3 217.2 642.9 1,244.1 1,254.6 51.2 194.6 43.4
Development Budget 654.4 2,326.4 3,886.4 550.5 9,005.5 22,519.2 22,519.2 40.0 6,679.0 287.1
45 Ministry of T ra nsport a nd Avia tion 115.4 487.9 173.0 136.6 711.6 2,447.8 2,539.9 28.0 223.7 45.8
Operating Budget 36.5 240.4 40.8 44.1 258.1 358.5 450.6 57.3 17.8 7.4
Development Budget 78.9 247.6 132.2 92.5 453.5 2,089.3 2,089.3 21.7 205.9 83.2
34 Ministry of Communica tion 40.8 259.8 65.2 43.9 275.5 2,418.7 2,421.4 11.4 15.8 6.1
Operating Budget 32.4 194.9 54.9 31.9 223.0 368.6 371.3 60.0 28.0 14.4
Development Budget 8.5 64.8 10.3 12.0 52.5 2,050.1 2,050.1 2.6 -12.3 -18.9
41 Ministry of E ne rgy a nd W a te r 1,351.1 3,012.1 291.9 390.1 1,579.6 12,426.6 12,476.9 12.7 -1,432.4 -47.6
Operating Budget 19.6 159.0 38.2 39.6 176.6 303.6 353.9 49.9 17.6 11.1
Development Budget 1,331.5 2,853.1 253.7 350.5 1,403.1 12,123.0 12,123.0 11.6 -1,450.0 -50.8
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 6.1 26.6 109.6 13.7 342.2 4,048.2 4,048.2 8.5 315.6 1187.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 6.1 26.6 109.6 13.7 342.2 4,048.2 4,048.2 8.5 315.6 1187.7
49 Ministry of U rba n D e ve lopme nt 44.9 251.6 110.1 49.3 659.5 747.5 754.0 87.5 407.9 162.1
Operating Budget 13.8 54.8 20.0 11.2 74.5 136.5 143.0 52.1 19.7 36.0
Development Budget 31.1 196.8 90.1 38.1 585.0 611.0 611.0 95.7 388.1 197.2
84 Inde pe nde nt Boa rd of ne w Ka bul 6.4 53.3 6.0 18.8 63.0 350.0 350.0 18.0 9.7 18.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 6.4 53.3 6.0 18.8 63.0 350.0 350.0 18.0 9.7 18.1
32 Ministry of Mine s a nd Industrie s 83.1 350.5 410.0 120.4 895.4 3,744.6 3,763.5 23.8 544.9 155.4
Operating Budget 32.5 165.1 40.6 31.1 200.0 328.5 347.4 57.6 34.9 21.1
Development Budget 50.6 185.4 369.4 89.3 695.4 3,416.1 3,416.1 20.4 510.0 275.1
65 Ge ode sy a nd Ca rtogra phy Office 8.4 55.9 10.5 8.5 59.6 273.1 275.1 21.7 3.7 6.6
Operating Budget 8.4 55.9 10.5 8.5 59.6 97.9 100.0 59.6 3.7 6.6
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 10.5 60.0 15.1 27.0 89.4 179.3 199.1 44.9 29.4 49.0
Operating Budget 10.5 58.5 13.8 12.6 73.6 122.9 142.6 51.6 15.0 25.7
Development Budget 0.0 1.5 1.4 14.4 15.8 56.4 56.4 28.0 14.4 981.8
75 Afgha nista n H igh Atomic E ne rgy Commission 1.4 8.6 2.0 2.2 10.7 28.1 29.9 35.6 2.1 23.9
Operating Budget 1.4 8.6 2.0 2.2 10.7 25.9 27.7 38.4 2.1 23.9
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 58.6 0.0 62.5 9.2 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 58.6 0.0 62.5 9.2 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 111.5 0.0 0.0 120.0 1,355.2 1,355.2 8.9 8.5 7.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 111.5 0.0 0.0 120.0 1,355.2 1,355.2 8.9 8.5 7.6
T ota l Infra structure a nd N a tura l R e source s 2520.4 7452.6 5256.7 1587.3 14454.9 52,341.7 52,546.4 27.5 7002.3 94.0
Operating Budget 294.6 1385.7 335.0 398.5 1719.0 2,986.5 3,191.2 53.9 333.4 24.1
Development Budget 2225.9 6066.9 4921.7 1188.8 12735.8 49,355.2 49,355.2 25.8 6668.9 109.9
27 Ministry of E duca tion 2,072.8 11,104.2 3,157.1 2,273.9 13,086.0 26,130.2 26,418.9 49.5 1,981.8 17.8
Operating Budget 1,829.1 9,724.7 2,731.1 1,882.9 11,666.2 19,628.7 19,917.4 58.6 1,941.4 20.0
Development Budget 243.8 1,379.4 426.0 391.0 1,419.8 6,501.5 6,501.5 21.8 40.4 2.9
28 Ministry of H ighe r E duca tion 174.3 1,159.0 358.9 257.2 1,462.8 4,999.7 5,051.3 29.0 303.8 26.2
Operating Budget 142.0 912.5 272.8 171.7 1,184.3 2,185.9 2,237.5 52.9 271.8 29.8
Development Budget 32.2 246.5 86.0 85.4 278.5 2,813.8 2,813.8 9.9 32.0 13.0
36 Ministry of Informa tion a nd Culture 51.8 288.5 83.7 49.3 329.1 1,157.0 1,181.2 27.9 40.6 14.1
Operating Budget 46.6 258.6 66.5 47.7 303.5 594.0 618.2 49.1 45.0 17.4
Development Budget 5.3 29.9 17.2 1.6 25.5 563.0 563.0 4.5 -4.4 -14.7
61 S cie nce Aca de my 11.2 74.4 24.4 10.9 88.5 165.9 166.2 53.2 14.0 18.8
Operating Budget 10.9 73.0 20.4 10.9 82.9 114.8 115.1 72.0 9.9 13.5
Development Budget 0.3 1.4 4.0 0.0 5.6 51.1 51.1 10.9 4.2 291.1
63 N a tiona l Olympic Committe e 10.0 154.2 48.1 24.7 161.3 569.7 585.4 27.5 7.1 4.6
Operating Budget 10.0 92.0 38.9 9.8 115.6 183.2 198.9 58.1 23.5 25.6
Development Budget 0.0 62.2 9.2 14.9 45.7 386.5 386.5 11.8 -16.5 -26.5
T ota l E duca tion 2320.2 12780.3 3672.2 2616.0 15127.6 33,022.5 33,402.9 45.3 2347.3 18.4
Operating Budget 2038.6 11060.8 3129.7 2123.1 13352.4 22,706.6 23,087.0 57.8 2291.6 20.7
Development Budget 281.6 1719.5 542.5 492.9 1775.2 10,315.9 10,315.9 17.2 55.7 3.2
39 Ministry of Agriculture 335.6 1,485.8 242.1 225.2 2,129.7 7,842.3 7,848.2 27.1 643.9 43.3
Operating Budget 115.4 523.0 108.2 81.6 517.7 906.8 912.6 56.7 -5.3 -1.0
Development Budget 220.1 962.8 133.9 143.5 1,612.0 6,935.6 6,935.6 23.2 649.3 67.4
48 Ministry of Counte r N a rcotics 7.7 75.5 98.4 48.9 183.3 646.2 649.2 28.2 107.8 142.6
Operating Budget 7.7 46.3 16.8 11.5 64.2 96.2 99.2 64.8 17.9 38.8
Development Budget 0.0 29.2 81.6 37.5 119.0 550.0 550.0 21.6 89.8 307.1
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 1,893.7 4,908.7 2,933.1 691.6 5,135.2 18,288.6 18,292.2 28.1 226.5 4.6
Operating Budget 41.9 225.2 72.0 33.5 246.6 393.4 397.0 62.1 21.4 9.5
Development Budget 1,851.8 4,683.5 2,861.0 658.1 4,888.6 17,895.2 17,895.2 27.3 205.1 4.4
T ota l Agriculture a nd R ura l D e ve lopme nt 2237.0 6470.1 3273.6 965.7 7448.3 26,777.2 26,789.6 27.8 978.2 15.1
Operating Budget 165.0 794.6 197.0 126.6 828.6 1,396.4 1,408.8 58.8 34.0 4.3
Development Budget 2072.0 5675.5 3076.6 839.1 6619.7 25,380.7 25,380.7 26.1 944.2 16.6
Source: FPU using AFMIS data downloaded on the 5 November 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.

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 574.9 2,684.3 1,432.5 477.5 3,486.1 11,186.8 11,195.1 31.1 801.7 29.9
Operating Budget 154.6 912.0 210.3 184.0 1,010.0 2,080.5 2,088.8 48.4 98.1 10.8
Development Budget 420.3 1,772.4 1,222.2 293.5 2,476.0 9,106.3 9,106.3 27.2 703.7 39.7
T ota l H e a lth 574.9 2684.3 1432.5 477.5 3486.1 11,186.8 11,195.1 31.1 801.7 29.9
Operating Budget 154.6 912.0 210.3 184.0 1010.0 2,080.5 2,088.8 48.4 98.1 10.8
Development Budget 420.3 1772.4 1222.2 293.5 2476.0 9,106.3 9,106.3 27.2 703.7 39.7
46 Ministry of Frontie rs a nd T riba l Affa irs 18.1 184.6 35.4 31.7 181.6 396.1 400.2 45.4 -3.0 -1.6
Operating Budget 18.1 170.3 27.0 29.9 171.4 294.4 298.6 57.4 1.1 0.6
Development Budget 0.0 14.3 8.4 1.8 10.2 101.7 101.7 10.0 -4.1 -28.6
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 568.2 3,568.0 613.7 589.5 4,916.8 1,776.7 6,667.6 73.7 1,348.8 37.8
Operating Budget 532.9 3,450.3 532.7 497.1 4,636.8 924.9 5,815.8 79.7 1,186.5 34.4
Development Budget 35.3 117.7 81.0 92.4 280.0 851.8 851.8 32.9 162.3 137.9
29 Ministry of R e fuge e s a nd R e pa tria te s 14.5 108.3 51.2 13.8 124.8 230.2 234.1 53.3 16.5 15.3
Operating Budget 13.6 79.7 20.7 9.1 75.1 126.8 130.7 57.4 -4.6 -5.8
Development Budget 0.8 28.6 30.4 4.7 49.7 103.5 103.5 48.0 21.1 73.8
38 Ministry of W ome n Affa irs 14.6 79.1 24.8 30.0 118.4 241.7 243.5 48.6 39.3 49.6
Operating Budget 11.6 66.2 12.5 15.1 69.9 135.5 137.3 50.9 3.7 5.6
Development Budget 3.1 12.9 12.3 14.9 48.5 106.2 106.2 45.7 35.6 275.0
68 Office of D isa ste r P re pa re dne ss 5.3 26.7 7.9 10.5 39.9 99.9 99.9 39.9 13.2 49.6
Operating Budget 5.3 26.7 7.9 5.4 31.9 66.9 66.9 47.7 5.3 19.8
Development Budget 0.0 0.0 0.0 5.1 7.9 33.0 33.0 24.0 7.9 N/A
76 D ire ctora te of Kochis 5.5 22.0 3.3 2.3 19.9 38.5 39.0 50.9 -2.2 -9.9
Operating Budget 3.0 16.1 3.3 2.3 16.5 32.7 33.2 49.8 0.4 2.8
Development Budget 2.5 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 626.2 3988.6 736.3 677.6 5401.3 2,783.2 7,684.4 70.3 1412.6 35.4
Operating Budget 584.5 3809.2 604.1 558.8 5001.6 1,581.3 6,482.5 77.2 1192.4 31.3
Development Budget 41.7 179.5 132.2 118.8 399.7 1,201.9 1,201.9 220.2 122.7
20 Ministry of Fina nce 289.6 1,561.1 315.0 406.8 1,852.6 5,705.0 9,414.8 19.7 291.5 18.7
Operating Budget 127.3 926.7 202.5 135.5 964.4 1,339.1 5,048.9 19.1 37.7 4.1
Development Budget 162.3 634.3 112.5 271.3 888.2 4,365.8 4,365.8 20.3 253.8 40.0
25 Ministry of Comme rce 22.5 127.6 43.4 28.1 186.2 548.5 1,702.0 10.9 58.6 45.9
Operating Budget 16.7 101.3 32.1 19.9 138.1 244.9 1,398.4 9.9 36.8 36.4
Development Budget 5.9 26.3 11.2 8.3 48.1 303.6 303.6 15.8 21.7 82.6
35 Ministry of E conomy 22.7 157.8 68.8 24.6 255.5 770.1 776.0 32.9 97.7 61.9
Operating Budget 16.8 83.8 21.8 13.4 91.9 179.3 185.2 49.6 8.1 9.6
Development Budget 5.9 74.0 47.0 11.3 163.6 590.8 590.8 27.7 89.6 121.1
66 Control a nd Audit Office 33.3 106.3 15.1 33.7 95.0 447.8 447.9 21.2 -11.3 -10.7
Operating Budget 7.7 33.9 6.5 2.5 32.0 70.3 70.4 45.5 -1.9 -5.7
Development Budget 25.5 72.4 8.6 31.2 62.9 377.5 377.5 16.7 -9.4 -13.0
73 Ce ntra l S ta tistics Office 12.3 63.6 14.4 15.5 75.5 295.3 295.6 25.6 12.0 18.9
Operating Budget 8.8 8.8 11.6 9.2 57.9 99.1 99.4 58.2 49.1 554.8
Development Budget 3.5 54.7 2.8 6.2 17.6 196.2 196.2 9.0 -37.1 -67.8
58 Afgha nista n N a tiona l S ta nda rd Authority 5.5 54.2 21.6 4.5 37.1 279.5 280.3 13.2 -17.1 -31.6
Operating Budget 5.5 5.5 3.9 4.5 19.3 46.9 47.7 40.6 13.9 252.9
Development Budget 0.0 48.7 17.8 0.0 17.8 232.7 232.7 7.6 -31.0 -63.6
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 385.9 2070.6 478.2 513.1 2501.9 8,046.2 12,916.7 19.4 431.3 20.8
Operating Budget 182.8 1160.1 278.4 184.9 1303.7 1,979.6 6,850.0 19.0 143.6 12.4
Development Budget 203.1 910.4 199.8 328.3 1198.2 6,066.6 6,066.6 19.8 287.8 31.6
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 0.0 225.7 225.7 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 0.0 225.7 225.7 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 20,209.0 275.7 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 4,150.7 275.7
25 T OT AL GR OS S E XP E N D IT U R E S 15,111.9 75,691.5 25,389.3 14,725.3 101,222.6 267,336.5 267,336.5 37.9 25,531.1 33.7
Operating Budget 9,743.0 58,726.0 15,169.2 11,334.2 75,335.7 157,081.6 157,081.6 48.0 16,609.6 28.3
Development Budget 5,368.9 16,965.5 10,220.1 3,391.0 25,886.9 110,254.9 110,254.9 23.5 8,921.4 52.6
Source: FPU using AFMIS data downloaded on the 5 November 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.

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 15,114.8 75,684.4 25,375.5 14,785.7 101,204.0 25,519.6 33.7

150 Sale of Land and Buildings 2.5 31.9 23.6 12.7 149.7 117.7 368.7

2+150 T OT AL GR OS S E XP E N D IT U R E 15,117.3 75,716.4 25,399.1 14,798.4 101,353.6 25,637.3 33.9

R E CU R R E N T E XP E N D IT U R E 10,917.8 64,430.6 19,029.5 13,169.5 86,956.9 22,526.3 35.0
CAP IT AL E XP E N D IT U R E 4,199.5 11,285.7 6,369.6 1,628.9 14,396.7 3,111.0 27.6

701 Ge ne ra l P ublic S e rvice s 1,116.3 6,246.9 2,048.1 2,238.4 12,662.6 6,415.7 102.7
Recurrent Expenditure 1,024.5 5,754.9 1,868.2 1,976.9 11,455.7 5,700.8 99.1
Capital Expenditure 91.8 492.1 179.9 261.5 1,207.0 714.9 145.3
702 D e fe nce 2,572.7 18,728.2 4,231.4 3,610.8 25,848.7 7,120.5 38.0
Recurrent Expenditure 2,566.0 18,536.8 4,144.0 3,503.4 25,451.5 6,914.7 37.3
Capital Expenditure 6.7 191.4 87.4 107.5 397.2 205.8 107.5
703 P ublic Orde r a nd S a fe ty 3,089.2 16,554.9 5,297.3 3,253.9 21,493.9 4,939.0 29.8
Recurrent Expenditure 3,002.9 16,365.3 4,919.1 3,214.6 21,047.6 4,682.3 28.6
Capital Expenditure 86.3 189.6 378.2 39.3 446.3 256.7 135.4
704 E conomic Affa irs 4,746.0 14,014.2 8,507.5 2,454.5 21,627.1 7,612.9 54.3
Recurrent Expenditure 908.0 4,833.4 3,036.7 1,520.4 10,491.2 5,657.7 117.1
Capital Expenditure 3,838.0 9,180.7 5,470.8 934.0 11,135.9 1955.2 21.3
705 E nvironme nta l P rote ction 10.5 67.3 17.3 27.0 95.9 28.6 42.5
Recurrent Expenditure 10.5 56.0 13.8 12.6 73.7 17.6 31.5
Capital Expenditure 0.0 11.2 3.5 14.4 22.2 11.0 97.3
706 H ousing a nd Communa l Amme nitie s 63.9 301.3 101.7 49.5 635.1 333.7 110.7
Recurrent Expenditure 40.7 183.7 47.6 23.9 169.1 -14.6 -7.9
Capital Expenditure 23.2 117.7 54.1 25.5 465.9 348.3 296.0
707 H e a lth 578.8 2,738.1 1,444.7 482.2 3,519.6 781.4 28.5
Recurrent Expenditure 571.5 2,650.1 1,422.7 468.0 3,399.0 748.9 28.3
Capital Expenditure 7.2 88.0 21.9 14.2 120.6 32.5 36.9
708 R e cre a tion, Culture a nd R e ligion 106.0 1,143.1 187.6 122.5 731.9 -411.2 -36.0
Recurrent Expenditure 87.8 1,019.0 157.6 94.7 634.0 -384.9 -37.8
Capital Expenditure 18.1 124.1 30.0 27.8 97.9 -26.3 -21.2
709 E duca tion 2,274.1 12,496.2 3,563.6 2,559.6 14,738.9 2,242.8 17.9
Recurrent Expenditure 2,149.2 11,644.8 3,419.9 2,355.0 14,235.1 2,590.3 22.2
Capital Expenditure 124.9 851.3 143.7 204.6 503.8 -347.5 -40.8
710 S ocia l P rote ction 559.9 3,426.1 0.0 0.0 0.0 -3,426.1 -100.0
Recurrent Expenditure 556.6 3,386.6 0.0 0.0 0.0 -3,386.6 -100.0
Capital Expenditure 3.3 39.5 0.0 0.0 0.0 -39.5 -100.0
Source: FPU using AFMIS data downloaded on the 5 November 2012

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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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 4,197.0 11,253.8 6,346.0 1,616.1 14,247.1 2,993.3 26.6
Land and Buildings 1,740.4 5,378.3 3,523.5 1,068.9 10,175.0 4,796.7 89.2
251/8 Purchase of Land and Buildings 1,742.9 5,410.2 3,547.1 1,081.6 10,324.7 4,914.5 90.8
251 Buildings and Structures 1,687.0 5,281.0 3,545.0 1,080.5 10,298.9 5,017.9 95.0
258 Land 55.9 129.2 2.1 1.2 25.8 -103.4 -80.1
150 Sale of Land and Buildings -2.5 -31.9 -23.6 -12.7 -149.7 -117.7 368.7
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) 838.8 1,523.5 614.7 275.5 1,413.0 -110.5 -7.3
257 Valuables 0.0 0.0 2.2 10.0 12.2 12.2 N/A
259 Capital Advance Payments 1,617.8 4,348.9 2,205.6 261.7 2,646.8 -1,702.1 -39.1
Source: FPU using AFMIS data downloaded on the 5 November 2012

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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 4,442.2 -12,123.6 2,142.3 -6,002.9 -18,499.3 -6,375.7 52.6

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 3,491.7 -12,338.2 1,854.7 -10,850.5 -14,077.5 -1,739.3 14.1
D ome stic 3,491.7 -12,338.2 1,854.7 -10,850.5 -14,077.5 -1,739.3 14.1
Currency and Deposits 3,116.6 -8,300.9 1,169.2 -17,722.0 -18,426.9 -10,125.9 122.0
311 Treasury Single Account 1,220.6 -9,556.5 154.2 -11,782.7 -17,524.5 -7,968.0 83.4
313 Donor Accounts 2,082.8 1,578.2 1,014.9 -3,358.7 1,678.0 99.9 6.3
314/90 Other Deposit Accounts -186.8 -322.6 0.1 -2,580.6 -2,580.4 -2,257.8 699.9
317 Loans 0.2 18.9 0.0 -0.8 9.8 -9.1 -48.0
319 Other Accounts Receivable -118.3 371.6 115.1 402.4 984.0 612.4 164.8
Other Assets 493.2 -4,427.7 570.4 6,469.9 3,355.6 7,783.3 -175.8
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 950.5 214.5 287.7 4,847.6 -4,421.8 -4,636.4 -2161.0
D ome stic 716.9 -446.8 105.8 4,494.6 -6,290.8 -5,844.0 1307.9
411 Accounts Payable -23.3 23.0 -113.1 -76.0 -102.8 -125.9 -546.5
413 Pension Liabilities -17.5 1.4 -37.5 -10.2 1.1 -0.3 -19.9
423 Other Payables 694.1 850.1 -946.9 2,580.6 1,633.7 783.6 92.2
451 Other Liabilities 63.6 -1,321.4 1,203.4 2,000.2 -7,822.8 -6,501.5 492.0
Fore ign 233.6 661.4 181.8 353.1 1,869.0 1,207.6 182.6
431 Foreign Currency -0.8 -13.7 0.7 0.1 4.0 17.8 -129.1
181-2 Loans 234.4 675.1 181.1 353.0 1,865.0 1,189.9 176.2
Source: FPU using AFMIS data downloaded on the 5 November 2012

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
S un - 6 S un - 6 Asa - 5 S un - 6 S un - 6 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 10,672.6 87,808.1 23,212.6 20,788.5 119,682.7 31,874.7 36.3
2-25 Expenditures (Recurrent) 10,917.8 64,430.6 19,029.5 13,169.5 86,956.9 22,526.3 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) -245.2 23,377.4 4,183.1 7,619.0 32,725.8 9,348.4 40.0

P rima ry Ba la nce (1-2-25+23) -245.2 23,422.2 4,183.1 7,619.0 32,772.5 9,350.4 39.9

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

25 Net Acquisition of Nonfinancial Assets 4,197.0 11,253.8 6,346.0 1,616.1 14,247.1 2,993.3 26.6

N e t Le nding-Borrowing (1-2) -4,442.2 12,123.6 -2,162.9 6,002.9 18,478.7 6,355.1 52.4

Fina ncing (3+4+5) 4,442.2 -12,123.6 2,162.9 -6,002.9 -18,478.7 -6,355.1 52.4

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 3,491.7 -12,338.2 1,854.7 -10,850.5 -14,077.5 -1,739.3 14.1
4 Net Acquisition of Financial Liabilities 950.5 214.5 287.7 4,847.6 -4,421.8 -4,636.4 -2161.0

5 R E T AIN E D E AR N IN GS 0.0 0.0 20.6 0.0 20.6 20.6

D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0
Source: FPU using AFMIS data downloaded on the 5 November 2012

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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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