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Monthly Fiscal Bulletin, Month 7, 1391

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


All tables generated using AFMIS data downloaded on 12 December 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 During month 7th, total domestic revenues were about Afs 10.3 billion compared to Afs 7.1 billion in
month 6 of 1391. For the YTD, around Afs 60.6 billion were collected compared to Afs 57.5 billion in
the same period 1390.
o Total operating grants receipts in month 7th were Afs 9.2 billion compared to Afs 11.6 million in
month 6th of 1391.
o Total operating expenditures for the YTD were Afs 99.2 billion, whereas they were about Afs 70.8
billion in the same period 1390.
o The YTD Operating Budget balance was a surplus of Afs 25.9 billion compared to Afs 27.1 billion in
1390.
Development Budget highlights:
o Total development budget expenditures in month 7th were Afs 6.6 billion compared to Afs 3.5 billion
in month 6th, whereas the YTD development expenditures were around Afs 33.4 billion compared to
Afs 21.9 billion in the same period 1390.
o The YTD development grants receipts were Afs 18.5 billion compared to Afs 12.9 billion received the
same period 1390.
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o The Development Budget balance for the YTD was a deficit of Afs 14.9 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 60,628
used to finance its expenditures and
47,471 50,305
deliver Government services. These
37,801 43,064 Actual collections
revenues may either be domestically
35,336
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 12 December 2012

35.0
Domestic Revenue Developments
31.7 Domestic Revenue (Afs billion)
30.0 29.4
1390 YTD Total domestic revenues for the
25.4 1391 YTD YTD were Afs 60.6 billion against
25.0 23.6
1391 YTD Target
the target of Afs 67.4 billion, a
20.0 19.1
16.4 shortfall by around 10.0 percent.
15.0
11.3
12.2 Total YTD tax revenues were Afs
10.0
10.1
29.4 billion up until 7th month,
5.0
surpassing the 1390 YTD actual, yet
2.6 2.0
1.6 falling behind the YTD target for
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions 1391.
Taxes and Miscellaneous
Total customs duties for the YTD
AFMIS data extract 12 December 2012 were Afs 16.4 billion, falling behind
both the YTD actual for 1390 and
70.0
64.5 Donor Grants (Afs billion) 1390 YTD the YTD target for 1391.
60.0 1391 YTD Total YTD non-tax revenues were
50.0 Afs 12.2 billion including (Afs 2.5
40.4 billion from Aynak), exceeding both
40.0
the YTD target for 1391 and also
30.0 the YTD actual for 1390.
20.0 18.5 Donor Grant Developments
12.9
Total YTD operating grants receipts
10.0
were Afs 64.5 billion compared to
- Afs 40.4 billion in 1390.
Operating Grants Development Grants
AFMIS data extract 12 December 2012 Total YTD development grants
receipts were Afs 18.5 billion
compared to Afs 12.9 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 Actual to date for the delivery of Government
expenditure
87,268 99,213
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 12 December 2012
1,665 Operating Budget

Total YTD operating expenditures


were Afs 99.2 billion until the 7th
month, which was 18.8 percent less
Development 110,255
Budget targets
as compared to the budget target of
98,004 (including supplementary
Budget 85,754
budget and carry-
forward)
Afs 122.2 billion. While, this shows
higher spending than the same time
Expenditure 73,503
Budget target
in 1390.
(Afs million) 61,253 (excluding carry-forward)
58,720 Total YTD wage spending was Afs
49,002 52,911
47,103 75.1 billion up until the 7th month
36,752
33,402 Actual expenditure
41,294
35,485
26,793
compared to Afs 57.6 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 12 December 2012
for the YTD were Afs 16.2 billion
compared to Afs 8.1 billion in 1390.

Development Budget
140.0
Expenditure by economic category
120.0 (Afs billion) Total YTD development expenditures
1390 YTD
100.0
102.7
1391 YTD
were about Afs 33.4 billion up until
1391 Budget 7th months compared to Afs 85.8
80.0 75.1
67.5 billion of the YTD budget for 1391.
57.6
60.0 Development spending was lower
45.2
40.0 than the YTD budget targets (without
30.9

16.2 18.7 carry forward) for 1391, but well


20.0 14.7 14.1 16.3
8.1 7.8 7.6
4.5 6.5 above the actual spending for 1390.
0.6 1.4
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social
Total YTD expenditures on goods and
services
(operating)
services Assets Assets
(development) (operating) (development)
transfers and
Interest
services were Afs 14.7 billion
compared to Afs 7.8 billion in 1390.
AFMIS data extract 12 December 2012
Expenditures on acquisition of non-
financial assets for the YTD were Afs
18.7 billion up until the 7th months
1391 compared to Afs 14.1 billion in
-3- 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 72%
1391 Current Allocated Budget
Ministry of Finance 90%
1391 YTD Expenditure
Independent Directorate of Local
Governance 62%
1390 YTD Expenditure
Ministry of Public Health
59%
Ministry of Higher Education
66% Budget Execution rates
Ministry of Foreign Affairs
76%
General Directorate of National Security
100%
Ministry of Defence
52%
Ministry of Education
73%
Ministry of Interior
62%

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

AFMIS data extract 12 December

10 Largest Development Budgets YTD expenditure (Afs million)


Ministry of Mines and Industries
23%
1391 Approved Budget
Ministry of Transport and Aviation
27%
1391 YTD Expenditure
Da Brishna Shirkat
10%
1390 YTD Expenditure
Ministry of Agriculture 27%
Ministry of Finance
25%
Ministry of Public Health
30% Budget Execution rates
Ministry of Education
26%
Ministry of Energy and Water
18%
Ministry of Public Works 46%
Ministry of Rural Rehabilitation and
Development 41%

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

AFMIS data extract 12 December

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
M iz - 7 M iz - 7 S un - 6 M iz - 7 M iz - 7 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 19,570.6 97,856.1 18,833.4 19,493.6 125,131.8 27,275.7 27.9
1 Domestic Revenues 10,171.8 57,465.4 7,240.4 10,322.9 60,627.6 3,162.2 5.5
1-19 Operating Grants 9,398.7 40,390.7 11,593.0 9,170.6 64,504.3 24,113.5 59.7
Ope ra ting E xpe nditure s 11,991.8 70,785.9 11,337.6 23,849.7 99,212.6 28,426.7 40.2
21 Compensation of Employees 9,538.7 57,622.6 8,949.1 15,242.2 75,142.6 17,520.0 30.4
22 Use of Goods and Services 1,318.8 8,056.8 1,721.6 7,284.5 16,195.2 8,138.4 101.0
23 Interest 0.0 44.7 0.0 0.0 46.7 2.0 4.5
24 Social Transfers 1,039.7 4,438.3 440.4 950.8 6,441.4 2,003.1 45.1
25 Gross Acquisition of Nonfinancial Assets 94.7 623.5 226.5 372.1 1,386.7 763.2 122.4
Ope ra ting Budge t Ba la nce
Excluding Grants -1,820.0 -13,320.5 -4,097.2 -13,526.8 -38,585.1 -25,264.6 189.7
Including Grants 7,578.7 27,070.2 7,495.8 -4,356.2 25,919.2 -1,151.0 -4.3

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 3,409.3 12,931.8 2,109.0 3,420.3 18,546.8 5,615.1 43.4
D e ve lopme nt E xpe nditure s 5,011.0 21,933.3 3,316.7 6,609.3 33,401.9 11,468.6 52.3
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,680.2 7,845.5 2,067.9 2,052.2 14,695.2 6,849.6 87.3
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 3,330.8 14,087.7 1,248.8 4,557.1 18,706.7 4,619.0 32.8
D e ve lopme nt Budge t Ba la nce -1,601.7 -9,001.5 -1,207.7 -3,189.1 -14,855.1 -5,853.6 65.0

IN T E GR AT E D BU D GE T
R e ve nue s 22,979.8 110,787.9 20,942.4 22,913.8 143,678.6 32,890.8 29.7
Domestic Revenues 10,171.8 57,465.4 7,240.4 10,322.9 60,627.6 3,162.2 5.5
Grants 12,808.0 53,322.5 13,702.0 12,590.9 83,051.1 29,728.6 55.8
E xpe nditure s 17,002.8 92,719.2 14,654.3 30,459.0 132,614.5 39,895.3 43.0
Ba la nce s
Excluding Grants -6,831.0 -35,253.8 -7,413.9 -20,136.1 -71,986.9 -36,733.2 104.2
Including Grants 5,977.0 18,068.7 6,288.1 -7,545.2 11,064.1 -7,004.6 -38.8

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) 22,979.8 110,787.9 20,942.4 22,913.8 143,678.6 32,890.8 29.7
2-25 Recurrent Expenditures (excludes code 25) 13,577.3 78,008.0 13,178.9 25,529.8 112,521.1 34,513.1 44.2
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) 9,402.5 32,779.9 7,763.5 -2,615.9 31,157.6 -1,622.4 -4.9
P rima ry Ba la nce (1-2-25+23) 9,402.5 32,824.7 7,763.5 -2,615.9 31,204.3 -1,620.3 -4.9
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 12 December 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 Miz - 7 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 22,979.8 110,787.9 20,942.4 22,913.8 143,678.6 32,890.8 29.7
1-19 R E V E N U E S e xcluding gra nts 10,171.8 57,465.4 7,240.4 10,322.9 60,627.6 67,397.6 90.0 3,162.2 5.5

D OME S T IC R E V E N U E S 10,171.8 57,465.4 7,240.4 10,322.9 60,627.6 67,397.6 90.0 3,162.2 5.5
11 T a x R e ve nue s 5,478.2 25,396.3 3,501.5 5,275.6 29,389.5 31,745.4 92.6 3,993.2 15.7
111 Fixed Taxes 935.0 5,734.9 859.2 896.4 6,006.4 7,722.1 77.8 271.4 4.7
112 Income Taxes 1,410.2 6,831.9 1,384.3 1,624.9 9,559.3 8,464.5 112.9 2,727.4 39.9
113 Property Taxes 33.6 222.9 15.7 20.1 180.2 201.8 89.3 -42.7 -19.1
114 Sales Taxes 2,665.7 10,858.8 1,068.4 2,550.2 12,178.7 13,075.3 93.1 1,320.0 12.2
116 Other Taxes 399.7 1,422.0 145.1 144.4 1,230.9 1,769.7 69.6 -191.1 -13.4
117 Tax Penalties and Fines 34.0 325.8 28.9 39.5 234.0 512.0 45.7 -91.9 -28.2
12 Customs D uty, Import T a xe s 3,229.7 19,137.3 2,258.3 2,337.9 16,398.4 23,611.7 69.5 -2,738.9 -14.3
13 N on T a x R e ve nue 1,284.1 11,344.0 1,156.1 1,843.0 12,212.1 10,075.1 121.2 868.1 7.7
131 Income from Capital Property 17.9 2,566.6 24.7 30.2 2,685.8 190.4 1410.4 119.2 4.6
132 Sales of Goods and Services 367.9 2,799.4 464.4 1,086.1 4,150.3 3,820.6 108.6 1,350.8 48.3
133 Administrative Fees 809.0 5,419.8 569.4 642.9 4,793.4 5,653.5 84.8 -626.4 -11.6
134 Royalties 12.3 121.4 33.6 20.0 145.2 27.4 530.6 23.8 19.6
135 Non Tax Fines and Penalties 55.4 374.9 59.3 40.2 314.3 229.9 136.7 -60.5 -16.2
136 Extractive Industry 21.5 61.9 4.7 23.6 123.2 559.2 22.0 61.3 98.9
14 Misce lla ne ous R e ve nue -60.5 139.3 59.8 581.7 872.0 559.2 155.9 732.8 526.2
17 S ocia l Contributions 240.4 1,448.5 264.7 284.7 1,755.5 1,406.1 124.8 307.0 21.2

GR AN T S 12,808.0 53,322.5 13,702.0 12,590.9 83,051.1 29,728.6 35.8


191-2 Foreign Governments 9,475.3 41,505.4 11,669.8 9,460.3 67,976.9 26,471.5 38.9
193-4 International Organisation 3,332.7 11,674.3 2,032.2 3,130.6 15,063.7 3,389.4 22.5
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 19,570.6 97,852.5 18,832.5 19,388.9 125,021.0 27,168.5 21.7


Domestic Revenues 10,171.8 57,461.8 7,239.5 10,218.2 60,516.7 67,397.6 89.8 3,054.9 5.0
as percentage of total 58.7 58.7 38.4 52.7 48.4
External Grant Support 9,398.7 40,390.7 11,593.0 9,170.6 64,504.3 24,113.5 37.4
as percentage of total 41.3 41.3 61.6 47.3 51.6
Source: FPD using AFMIS data downloaded on the 12 December 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
Miz - 7 Miz - 7 Sun - 6 Miz - 7 Miz - 7 Miz - 7 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 10,171.8 57,465.4 7,240.4 10,322.9 60,627.6 67,397.7 90.0 3,162.2 5.5

01 Kabul 140.8 1,151.6 119.8 229.7 1,230.0 3,344.4 36.8 78.3 6.8
02 Kapisa 21.4 63.5 10.3 7.4 49.7 58.6 84.7 -13.8 -21.7
03 Parwan 36.7 95.2 16.5 21.6 97.5 113.2 86.1 2.3 2.4
04 Wardak 15.1 68.4 21.8 7.2 97.4 69.3 140.5 28.9 42.3
05 Logar 25.2 63.6 7.8 8.8 51.5 73.2 70.4 -12.0 -18.9
06 Nangarhar 984.0 6,171.3 808.2 991.1 6,384.7 8,561.5 74.6 213.4 3.5
07 Laghman 19.2 82.1 11.8 11.1 70.8 83.9 84.4 -11.3 -13.7
08 Pangsher 14.7 45.4 0.7 4.9 19.3 38.2 50.4 -26.1 -57.5
09 Baghlan 39.2 124.9 29.3 10.1 136.8 148.7 92.0 11.9 9.5
10 Bamyan 11.1 39.1 8.9 7.6 41.2 50.8 81.0 2.0 5.1
11 Ghazni 24.2 123.2 24.7 14.4 146.8 147.4 99.6 23.6 19.1
12 Paktika 8.8 47.9 8.5 13.2 64.6 74.5 86.7 16.7 34.8
13 Paktiya 67.7 250.7 52.7 68.3 365.1 234.4 155.8 114.4 45.6
14 Khost 241.5 893.1 68.3 82.9 575.4 767.9 74.9 -317.7 -35.6
15 Kunar 45.4 674.0 15.9 2.9 54.9 276.7 19.8 -619.1 -91.9
16 Nuristan 0.1 4.7 4.7 0.0 7.4 21.4 34.7 2.7 56.7
17 Badakhshan 28.6 101.9 39.9 0.3 106.3 134.9 78.8 4.4 4.3
18 Takhar 47.7 166.3 22.7 18.5 129.9 159.7 81.3 -36.4 -21.9
19 Kunduz 243.7 986.4 100.2 0.0 580.0 877.6 66.1 -406.4 -41.2
20 Samangan 10.4 52.9 10.7 2.9 47.8 56.7 84.3 -5.1 -9.7
21 Balkh 747.1 5,322.6 815.5 761.4 5,762.9 8,017.4 71.9 440.4 8.3
22 Saripul 5.4 31.4 6.7 10.2 46.4 41.0 113.3 15.0 47.9
23 Ghor 16.8 51.6 9.5 7.5 45.6 46.9 97.1 -6.1 -11.8
24 Dikondy 1.4 14.1 7.0 4.5 30.1 28.5 105.4 15.9 112.9
25 Uruzgan 6.5 23.4 6.1 3.6 19.9 32.7 60.7 -3.5 -15.1
26 Zabul 68.1 114.5 1.3 4.4 27.5 73.3 37.6 -87.0 -75.9
27 Kandahar 534.5 2,257.3 0.0 0.0 170.4 2,763.6 6.2 -2,087.0 -92.5
28 Jawzjan 17.1 94.5 25.5 12.7 122.5 109.8 111.5 28.0 29.6
29 Faryab 173.5 1,097.4 331.1 217.7 1,679.0 1,290.3 130.1 581.7 53.0
30 Helmand 115.8 363.5 38.8 30.6 226.7 298.8 75.9 -136.8 -37.6
31 Badghis 4.0 30.1 6.3 6.4 44.5 39.0 114.2 14.4 47.8
32 Herat 1,531.0 11,638.5 1,392.6 1,457.0 10,302.8 12,086.7 85.2 -1,335.7 -11.5
33 Farah 87.0 489.2 60.6 123.2 569.1 393.7 144.6 79.9 16.3
34 Nimroz 417.4 2,222.3 371.8 360.5 2,689.5 2,735.7 98.3 467.2 21.0
90 Central Ministries 4,420.7 22,508.6 2,784.0 5,820.4 28,633.6 24,147.2 118.6 6,124.9 27.2
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 12 December 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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 17,002.8 92,719.2 14,654.3 30,459.0 132,614.5 267,336.5 49.6 39,895.3 43.0
Operating Budget 11,991.8 70,750.8 11,337.6 23,849.7 99,050.7 157,081.6 63.1 28,299.9 40.0
Development Budget 5,011.0 21,968.3 3,316.7 6,609.3 33,563.8 110,254.9 30.4 11,595.5 52.8
2* T OT AL N E T E XP E N D IT U R E S 16,999.7 92,684.1 14,640.8 30,453.1 132,452.6 39,768.5 42.9
Operating Budget 11,988.7 70,162.4 11,324.1 23,843.8 97,825.9 27,663.5 39.4
Development Budget 5,011.0 22,521.7 3,316.7 6,609.3 34,626.7 12,105.0 53.7

21 Compe nsa tion of E mploye e s 9,538.7 57,622.6 8,949.1 15,242.2 75,142.6 102,693.4 73.2 17,520.0 30.4
Operating Budget 9,538.7 57,622.6 8,949.1 15,242.2 75,142.6 102,693.4 73.2 17,520.0 30.4
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 2,999.0 15,902.3 3,789.4 9,336.7 30,890.3 76,058.9 40.6 14,988.0 94.3
Operating Budget 1,318.8 8,056.8 1,721.6 7,284.5 16,195.2 30,898.7 52.4 8,138.4 101.0
Development Budget 1,680.2 7,845.5 2,067.9 2,052.2 14,695.2 45,160.2 32.5 6,849.6 87.3
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 1,039.7 4,438.3 440.4 950.8 6,441.4 15,784.0 40.8 2,003.1 45.1
Operating Budget 1,039.7 4,438.3 440.4 950.8 6,441.4 15,784.0 40.8 2,003.1 45.1
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 3,425.5 14,711.2 1,475.4 4,929.3 20,093.4 75,172.7 26.7 5,382.2 36.6
Operating Budget 94.7 623.5 226.5 372.1 1,386.7 7,625.3 18.2 763.2 122.4
Development Budget 3,330.8 14,087.7 1,248.8 4,557.1 18,706.7 67,547.5 27.7 4,619.0 32.8
25* N e t Acquisition of N onfina ncia l Asse ts 3,422.4 14,676.2 1,461.9 4,923.3 19,931.5 5,255.4 35.8
Operating Budget 91.6 588.4 213.0 366.2 1,224.8 636.4 108.2
Development Budget 3,330.8 14,087.7 1,248.8 4,557.1 18,706.7 4,619.0 32.8

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 13,577.3 78,008.0 13,178.9 25,529.8 112,521.1 34,513.1 44.2


Operating Budget 11,897.1 70,162.4 11,111.1 23,477.6 97,825.9 27,663.5 39.4
Development Budget 1,680.2 7,845.5 2,067.9 2,052.2 14,695.2 6,849.6 87.3
Source: FPD using AFMIS data downloaded on the 12 December 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 M iz - 7 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
M iz - 7 Actua l S un - 6 M iz - 7 M iz - 7 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 11,991.8 70,750.8 11,337.6 23,849.7 99,050.7 157,081.6 63.1 28,299.9 40.0
2* T OT AL N E T E XP E N D IT U R E S 11,988.7 70,162.4 11,324.1 23,843.8 97,825.9 27,663.5 39.4

21 Compe nsa tion of E mploye e s 9,538.7 57,622.6 8,949.1 15,242.2 75,142.6 102,693.4 73.2 17,520.0 30.4
of which ope ra ting budge t 9,538.7 57,622.6 8,949.1 15,242.2 75,142.6 17,520.0 30.4
211-3 Wages and Salaries 9,452.0 57,165.0 8,875.8 15,127.9 74,586.9 17,421.9 30.5
214-5 Social Benefits 86.6 457.7 73.3 114.3 555.7 98.1 21.4
219 Return of Salaries -19.1 -136.8 -40.5 -37.1 -177.9 -41.1 30.0

22 U se of Goods a nd S e rvice s 1,318.8 8,056.8 1,721.6 7,284.5 16,195.2 30,898.7 52.4 8,138.4 101.0
of which ope ra ting budge t 1,318.8 8,056.8 1,721.6 7,284.5 16,195.2 8,138.4 101.0
221 Travel 220.6 760.8 295.4 152.6 914.7 153.9 20.2
222 Communications 55.9 310.4 0.0 0.0 0.0 -310.4 -100.0
223 Contracted Services 18.9 137.8 43.6 59.7 354.1 216.3 157.0
224 Repairs and Maintenance 249.9 960.5 73.8 217.7 577.6 -382.9 -39.9
225 Utilities 158.4 1,256.5 662.2 1,138.7 4,107.3 2850.8 226.9
226 Fuel 386.4 1,222.2 254.2 1,632.2 3,170.5 1,948.3 159.4
227-9 Other Use of Goods and Services 228.6 3,408.7 392.4 4,083.6 7,071.0 3662.3 107.4

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 1,039.7 4,438.3 440.4 950.8 6,441.4 15,784.0 40.8 2,003.1 45.1
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 1.1 29.7 1.2 107.3 122.2 92.5 311.5
247 Social Security 1,030.1 4,207.7 430.9 838.5 4,985.3 777.6 18.5
248-9 Other Social Transfers 8.5 200.9 8.4 5.1 333.9 133.0 66.2

25 Gross Acquisition of N onfina ncia l Asse ts 94.7 623.5 226.5 372.1 1,386.7 7,625.3 18.2 763.2 122.4
of which ope ra ting budge t 94.7 623.5 226.5 372.1 1,386.7 763.2 122.4
25* N e t Acquisition of N onfina ncia l Asse ts 91.6 588.4 213.0 366.2 1,224.8 636.4 108.2
150 Sale of Land and Buildings -3.1 -35.1 -13.5 -5.9 -161.9 -126.8 361.7
251 Buildings and Structures 34.3 247.4 62.5 112.3 308.0 60.6 24.5
252 Machinery / Equipment (>50,000) 56.3 202.5 149.6 150.8 925.4 722.9 356.9
257 Valuables 0.0 0.1 10.0 0.5 11.6 11.5 10786.0
258 Land 4.0 123.6 1.6 106.1 131.9 8.2 6.7
259 Capital Advance Payments 0.0 49.9 2.9 2.4 9.8 -40.1 -80.4

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) 11,897.1 70,162.4 11,111.1 23,477.6 97,825.9 27,663.5 39.4

Source: FPD using AFMIS data downloaded on the 12 December 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).

-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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 16,801.5 92,493.1 14,581.2 30,444.0 132,468.4 267,336.5 267,336.5 49.6% 39,975.3 43.2
Operating Budget 11,988.8 70,700.5 11,334.0 23,843.8 99,179.4 157,081.6 157,081.6 63.1% 28,478.9 40.3
Development Budget 4,812.7 21,792.5 3,247.2 6,600.2 33,289.0 110,254.9 110,254.9 30.2% 11,496.5 52.8

S e curity 7,360.4 41,486.5 6,879.6 12,906.4 60,069.6 101,526.8 101,721.9 59.1% 18,583.1 44.8
Operating Budget 7,338.1 41,404.7 6,863.6 12,835.4 59,763.4 100,201.8 100,396.8 59.5% 18,358.7 44.3
Development Budget 22.3 81.8 16.0 71.0 306.2 1,325.0 1,325.0 23.1% 224.4 274.4

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


H uma n R ights 729.7 6,848.8 1,008.4 1,427.0 7,066.9 11,167.4 12,244.2 57.7% 218.2 3.2
Operating Budget 534.9 6,072.0 894.7 1,172.3 6,364.3 7,814.9 8,891.7 71.6% 292.3 4.8
Development Budget 194.8 776.8 113.7 254.7 702.6 3,352.5 3,352.5 21.0% -74.1 -9.5

T ota l Infra structure a nd N a tura l


R e source s 1,825.7 9,278.3 1,589.2 3,741.7 18,203.7 52,341.7 52,546.4 34.6% 8,925.3 96.2
Operating Budget 294.9 1,680.6 398.5 469.7 2,189.8 2,986.5 3,191.2 68.6% 509.3 30.3
Development Budget 1,530.8 7,597.8 1,190.8 3,272.0 16,013.8 49,355.2 49,355.2 32.4% 8,416.1 110.8

T ota l E duca tion 2,686.0 15,466.3 2,615.8 3,859.0 18,996.5 33,022.5 33,402.9 56.9% 3,530.2 22.8
Operating Budget 2,132.5 13,193.3 2,123.0 3,343.5 16,695.9 22,706.6 23,087.0 72.3% 3,502.5 26.5
Development Budget 553.5 2,272.9 492.9 515.5 2,300.6 10,315.9 10,315.9 22.3% 27.7 1.2

T ota l H e a lth 497.4 3,181.7 485.5 436.5 3,935.3 11,186.8 11,195.1 35.2% 753.6 23.7
Operating Budget 169.2 1,081.2 184.0 215.7 1,225.8 2,080.5 2,088.8 58.7% 144.6 13.4
Development Budget 328.1 2,100.5 301.5 220.8 2,709.5 9,106.3 9,106.3 29.8% 609.0 29.0

T ota l Agriculture a nd R ura l


D e ve lopme nt 2,049.1 8,519.2 812.2 2,133.6 10,353.3 26,777.2 26,789.6 38.6% 1,834.1 21.5
Operating Budget 120.4 915.0 126.6 194.3 1,022.8 1,396.4 1,408.8 72.6% 107.9 11.8
Development Budget 1,928.7 7,604.2 685.5 1,939.3 9,330.4 25,380.7 25,380.7 36.8% 1,726.2 22.7

T ota l S ocia l P rote ction 1,208.8 5,197.4 677.6 946.3 6,347.6 2,783.2 7,684.4 82.6% 1,150.1 22.1
Operating Budget 1,159.1 4,968.2 558.8 877.9 5,879.4 1,581.3 6,482.5 90.7% 911.2 18.3
Development Budget 49.7 229.2 118.8 68.3 468.1 1,201.9 1,201.9 38.9% 238.9 104.2

T ota l E conomic Gove rna nce a nd


P riva te S e ctor D e ve lopme nt 444.3 2,514.9 512.8 4,993.5 7,495.6 8,046.2 12,916.7 58.0% 4,980.7 198.0
Operating Budget 239.7 1,385.5 184.8 4,735.0 6,038.0 1,979.6 6,850.0 88.1% 4,652.5 335.8
Development Budget 204.6 1,129.4 328.0 258.5 1,457.6 6,066.6 6,066.6 24.0% 328.2 29.1

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: FPD using AFMIS data downloaded on the 12 December 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
Miz - 7 Miz - 7 Sun - 6 Miz - 7 Miz - 7 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 2,118.8 16,617.5 3,101.2 5,781.6 25,822.6 41,815.9 41,810.5 61.8 9,205.2 55.4
Operating Budget 2,101.0 16,582.1 3,087.8 5,756.6 25,761.8 41,443.8 41,438.4 62.2 9,179.7 55.4
Development Budget 17.8 35.4 13.5 25.0 60.9 372.1 372.1 16.4 25.5 72.1
22 Ministry of D e fe nce 3,846.7 20,001.5 3,500.9 4,957.5 26,874.7 51,243.1 51,226.9 52.5 6,873.1 34.4
Operating Budget 3,842.2 19,997.0 3,498.3 4,957.5 26,869.2 51,215.9 51,199.7 52.5 6,872.2 34.4
Development Budget 4.5 4.5 2.6 0.0 5.5 27.2 27.2 20.1 0.9 20.9
23 Ministry of Fore ign Affa irs 241.6 1,202.1 196.7 343.7 1,722.0 2,650.8 2,715.8 63.4 519.9 43.2
Operating Budget 241.6 1,200.4 196.7 297.7 1,495.2 1,903.7 1,968.7 76.0 294.8 24.6
Development Budget 0.0 1.7 0.0 46.0 226.7 747.1 747.1 30.3 225.1 13395.9
15 Pre side ntia l Prote ctive Se rvice 98.8 572.4 80.8 148.0 652.5 750.9 910.3 71.7 80.1 14.0
Operating Budget 98.8 538.4 80.8 148.0 647.9 641.4 800.8 80.9 109.4 20.3
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 1,054.6 3,092.9 0.0 1,675.6 4,997.8 5,066.2 5,058.4 98.8 1,904.9 61.6
Operating Budget 1,054.6 3,086.7 0.0 1,675.6 4,989.3 4,997.2 4,989.3 100.0 1,902.6 61.6
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 7360.4 41486.5 6879.6 12906.4 60069.6 101526.8 101721.9 59.1 18583.1 44.8
Operating Budget 7338.1 41404.7 6863.6 12835.4 59763.4 100201.8 100396.8 59.5 18358.7 44.3
Development Budget 22.3 81.8 16.0 71.0 306.2 1325.0 1325.0 23.1 224.4 274.4
10 Pre side nts Office 140.2 853.9 150.7 270.8 1,091.4 1,781.5 1,959.2 55.7 237.5 27.8
Operating Budget 112.6 804.8 145.6 269.0 1,010.8 1,219.9 1,397.6 72.3 206.1 25.6
Development Budget 27.6 49.1 5.1 1.8 80.6 561.6 561.6 14.3 31.5 64.0
11 N a tiona l Asse mbly Me sha nro Jirga 39.0 234.9 42.0 52.7 298.6 450.0 450.0 66.4 63.7 27.1
Operating Budget 36.8 216.6 42.0 46.3 287.5 355.5 355.6 80.9 70.9 32.7
Development Budget 2.2 18.3 0.0 6.4 11.1 94.5 94.5 11.7 -7.2 -39.4
12 N a tiona l Asse mbly W ole si Jirga 86.6 533.0 97.8 116.8 703.7 900.8 901.4 78.1 170.7 32.0
Operating Budget 86.6 533.0 97.8 116.8 703.7 900.8 901.4 78.1 170.7 32.0
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 144.7 746.5 49.3 178.1 835.2 1,166.7 1,171.7 71.3 88.7 11.9
Operating Budget 141.7 698.4 49.0 176.9 800.4 965.9 970.9 82.4 102.1 14.6
Development Budget 3.0 48.1 0.3 1.3 34.7 200.9 200.9 17.3 -13.4 -27.8
50 Ministry of Justice 203.4 1,168.5 34.9 63.6 326.3 814.8 819.1 39.8 -842.2 -72.1
Operating Budget 181.3 1,081.3 34.1 56.8 293.7 420.4 424.7 69.2 -787.6 -72.8
Development Budget 22.1 87.2 0.8 6.8 32.6 394.4 394.4 8.3 -54.6 -62.6
13 Administra tive Affa irs 125.5 917.5 199.3 116.8 1,059.4 636.4 1,390.2 76.2 141.9 15.5
Operating Budget 109.9 901.9 191.8 111.1 1,038.8 484.2 1,238.0 83.9 136.9 15.2
Development Budget 15.6 15.6 7.5 5.7 20.6 152.2 152.2 13.5 5.0 32.0
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 6.4 47.0 10.7 11.1 60.1 63.2 82.6 72.8 13.2 28.1
Operating Budget 6.4 47.0 10.7 11.1 60.1 63.2 82.6 72.8 13.2 28.1
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 -359.6 339.2 47.8 53.4 292.2 686.0 686.8 42.5 -47.0 -13.9
Operating Budget -371.1 283.4 35.7 31.6 254.8 536.9 537.7 47.4 -28.5 -10.1
Development Budget 11.5 55.9 12.1 21.8 37.4 149.1 149.1 25.1 -18.5 -33.1
51 Attorne y Ge ne ra l 59.8 420.7 70.0 92.1 526.0 929.2 932.7 56.4 105.3 25.0
Operating Budget 54.8 347.5 67.1 90.1 517.3 724.7 728.2 71.0 169.8 48.9
Development Budget 4.9 73.2 2.9 1.9 8.7 204.6 204.6 4.3 -64.4 -88.1
72 Ele ction Commission 5.9 43.7 6.2 9.0 54.1 108.1 108.1 50.0 10.4 23.8
Operating Budget 5.9 43.7 6.2 9.0 54.1 86.1 86.1 62.8 10.4 23.8
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 94.6 376.2 50.2 66.3 331.2 811.3 833.8 39.7 -45.1 -12.0
Operating Budget 27.1 147.8 27.5 27.3 167.3 205.2 227.8 73.4 19.4 13.1
Development Budget 67.5 228.4 22.7 39.0 163.9 606.1 606.1 27.0 -64.5 -28.2
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 9.5 51.8 9.5 10.4 67.6 132.8 141.9 47.6 15.8 30.4
Operating Budget 9.5 51.8 9.5 10.4 67.6 88.3 97.3 69.5 15.8 30.4
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 172.4 1,110.3 239.9 385.9 1,421.2 2,582.9 2,663.1 53.4 310.8 28.0
Operating Budget 132.1 909.3 177.7 215.9 1,108.2 1,710.1 1,790.3 61.9 198.8 21.9
Development Budget 40.3 201.0 62.2 170.0 313.0 872.8 872.8 35.9 112.0 55.7
74 Le ga l T ra ining Ce nte r 1.4 5.5 0.0 0.0 0.0 50.0 50.0 0.0 -5.5 -100.0
Operating Budget 1.4 5.5 0.0 0.0 0.0 0.0 0.0 N/A -5.5 -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 729.7 6848.8 1008.4 1427.0 7066.9 11,167.4 12,244.2 57.7 218.2 3.2
Operating Budget 534.9 6072.0 894.7 1172.3 6364.3 7,814.9 8,891.7 71.6 292.3 4.8
Development Budget 194.8 776.8 113.7 254.7 702.6 3,352.5 3,352.5 21.0 -74.1 -9.5
Source: FPD using AFMIS data downloaded on the 12 December 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.

-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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 961.5 3,736.3 767.7 1,586.4 11,234.7 23,763.2 23,773.8 47.3 7,498.4 200.7
Operating Budget 107.3 555.6 217.2 204.2 847.1 1,244.1 1,254.6 67.5 291.5 52.5
Development Budget 854.2 3,180.7 550.5 1,382.2 10,387.6 22,519.2 22,519.2 46.1 7,207.0 226.6
45 Ministry of T ra nsport a nd Avia tion 124.5 612.4 136.6 180.2 891.9 2,447.8 2,539.9 35.1 279.5 45.6
Operating Budget 38.8 279.2 44.1 63.5 321.6 358.5 450.6 71.4 42.4 15.2
Development Budget 85.6 333.2 92.5 116.7 570.2 2,089.3 2,089.3 27.3 237.1 71.1
34 Ministry of Communica tion 54.3 314.1 43.9 818.6 1,094.7 2,418.7 2,421.4 45.2 780.6 248.5
Operating Budget 47.4 242.3 31.9 40.1 263.1 368.6 371.3 70.8 20.8 8.6
Development Budget 7.0 71.8 12.0 778.5 831.6 2,050.1 2,050.1 40.6 759.8 1058.3
41 Ministry of E ne rgy a nd W a te r 331.1 3,343.2 390.1 806.0 2,386.9 12,426.6 12,476.9 19.1 -956.3 -28.6
Operating Budget 31.7 190.6 39.6 54.9 232.8 303.6 353.9 65.8 42.1 22.1
Development Budget 299.4 3,152.5 350.5 751.1 2,154.1 12,123.0 12,123.0 17.8 -998.4 -31.7
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 0.0 26.6 13.7 48.1 390.2 4,048.2 4,048.2 9.6 363.6 1368.5
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 26.6 13.7 48.1 390.2 4,048.2 4,048.2 9.6 363.6 1368.5
49 Ministry of U rba n D e ve lopme nt 131.6 383.2 49.3 125.1 784.5 747.5 754.0 104.1 401.3 104.7
Operating Budget 12.4 67.2 11.2 21.3 95.9 136.5 143.0 67.0 28.6 42.6
Development Budget 119.1 316.0 38.1 103.7 688.7 611.0 611.0 112.7 372.7 118.0
84 Inde pe nde nt Boa rd of ne w Ka bul 9.0 62.3 18.8 23.4 86.4 350.0 350.0 24.7 24.1 38.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 9.0 62.3 18.8 23.4 86.4 350.0 350.0 24.7 24.1 38.7
32 Ministry of Mine s a nd Industrie s 120.1 470.6 122.4 142.8 1,043.5 3,744.6 3,763.5 27.7 572.9 121.7
Operating Budget 26.7 191.8 31.1 47.9 247.9 328.5 347.4 71.3 56.0 29.2
Development Budget 93.4 278.8 91.2 94.9 795.6 3,416.1 3,416.1 23.3 516.9 185.4
65 Ge ode sy a nd Ca rtogra phy Office 14.6 70.5 8.5 13.3 72.9 273.1 275.1 26.5 2.4 3.4
Operating Budget 14.6 70.5 8.5 13.3 72.9 97.9 100.0 72.9 2.4 3.4
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 14.6 74.6 27.0 21.7 111.1 179.3 199.1 55.8 36.5 48.9
Operating Budget 14.2 72.7 12.6 21.7 95.2 122.9 142.6 66.8 22.5 31.0
Development Budget 0.4 1.9 14.4 0.0 15.8 56.4 56.4 28.0 14.0 747.8
75 Afgha nista n H igh Atomic E ne rgy Commission 1.9 10.5 2.2 2.8 13.4 28.1 29.9 44.8 2.9 27.7
Operating Budget 1.9 10.5 2.2 2.8 13.4 25.9 27.7 48.4 2.9 27.7
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 62.6 0.0 9.2 -26.5 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 62.6 0.0 9.2 -26.5 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 174.2 0.0 0.0 93.5 1,355.2 1,355.2 6.9 -80.6 -46.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 174.2 0.0 0.0 93.5 1,355.2 1,355.2 6.9 -80.6 -46.3
T ota l Infra structure a nd N a tura l R e source s 1825.7 9278.3 1589.2 3741.7 18203.7 52,341.7 52,546.4 34.6 8925.3 96.2
Operating Budget 294.9 1680.6 398.5 469.7 2189.8 2,986.5 3,191.2 68.6 509.3 30.3
Development Budget 1530.8 7597.8 1190.8 3272.0 16013.8 49,355.2 49,355.2 32.4 8416.1 110.8
27 Ministry of E duca tion 2,331.6 13,435.7 2,273.7 3,224.0 16,309.9 26,130.2 26,418.9 61.7 2,874.2 21.4
Operating Budget 1,865.7 11,590.4 1,882.8 2,934.3 14,600.5 19,628.7 19,917.4 73.3 3,010.1 26.0
Development Budget 465.9 1,845.4 390.9 289.7 1,709.5 6,501.5 6,501.5 26.3 -135.9 -7.4
28 Ministry of H ighe r E duca tion 231.7 1,390.7 257.2 406.9 1,879.7 4,999.7 5,051.3 37.2 489.0 35.2
Operating Budget 184.1 1,096.6 171.7 282.7 1,467.0 2,185.9 2,237.5 65.6 370.4 33.8
Development Budget 47.6 294.2 85.4 124.2 412.7 2,813.8 2,813.8 14.7 118.5 40.3
36 Ministry of Informa tion a nd Culture 66.4 354.9 49.3 118.9 447.9 1,157.0 1,181.2 37.9 93.1 26.2
Operating Budget 61.5 320.0 47.7 81.2 384.7 594.0 618.2 62.2 64.6 20.2
Development Budget 4.9 34.8 1.6 37.7 63.3 563.0 563.0 11.2 28.4 81.6
61 S cie nce Aca de my 14.1 88.6 10.9 14.1 102.6 165.9 166.2 61.7 14.0 15.8
Operating Budget 11.6 84.6 10.9 13.6 96.5 114.8 115.1 83.8 11.8 14.0
Development Budget 2.5 3.9 0.0 0.5 6.1 51.1 51.1 12.0 2.2 55.5
63 N a tiona l Olympic Committe e 42.1 196.4 24.7 95.1 256.3 569.7 585.4 43.8 60.0 30.5
Operating Budget 9.7 101.7 9.8 31.7 147.2 183.2 198.9 74.0 45.5 44.8
Development Budget 32.5 94.6 14.9 63.4 109.1 386.5 386.5 28.2 14.4 15.3
T ota l E duca tion 2686.0 15466.3 2615.8 3859.0 18996.5 33,022.5 33,402.9 56.9 3530.2 22.8
Operating Budget 2132.5 13193.3 2123.0 3343.5 16695.9 22,706.6 23,087.0 72.3 3502.5 26.5
Development Budget 553.5 2272.9 492.9 515.5 2300.6 10,315.9 10,315.9 22.3 27.7 1.2
39 Ministry of Agriculture 316.8 1,802.6 226.8 388.8 2,523.8 7,842.3 7,848.2 32.2 721.1 40.0
Operating Budget 75.1 598.1 81.6 117.9 635.6 906.8 912.6 69.6 37.5 6.3
Development Budget 241.7 1,204.5 145.1 270.9 1,888.1 6,935.6 6,935.6 27.2 683.6 56.8
48 Ministry of Counte r N a rcotics 14.3 89.8 48.9 70.3 253.6 646.2 649.2 39.1 163.8 182.3
Operating Budget 9.8 56.1 11.5 14.8 79.0 96.2 99.2 79.7 23.0 41.0
Development Budget 4.5 33.8 37.5 55.5 174.6 550.0 550.0 31.7 140.8 416.8
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 1,718.1 6,626.8 536.4 1,674.4 7,575.9 18,288.6 18,292.2 41.4 949.1 14.3
Operating Budget 35.6 260.8 33.5 61.6 308.2 393.4 397.0 77.6 47.3 18.1
Development Budget 1,682.5 6,365.9 502.9 1,612.9 7,267.7 17,895.2 17,895.2 40.6 901.8 14.2
T ota l Agriculture a nd R ura l D e ve lopme nt 2049.1 8519.2 812.2 2133.6 10353.3 26,777.2 26,789.6 38.6 1834.1 21.5
Operating Budget 120.4 915.0 126.6 194.3 1022.8 1,396.4 1,408.8 72.6 107.9 11.8
Development Budget 1928.7 7604.2 685.5 1939.3 9330.4 25,380.7 25,380.7 36.8 1726.2 22.7
Source: FPD using AFMIS data downloaded on the 12 December 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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 497.4 3,181.7 485.5 436.5 3,935.3 11,186.8 11,195.1 35.2 753.6 23.7
Operating Budget 169.2 1,081.2 184.0 215.7 1,225.8 2,080.5 2,088.8 58.7 144.6 13.4
Development Budget 328.1 2,100.5 301.5 220.8 2,709.5 9,106.3 9,106.3 29.8 609.0 29.0
T ota l H e a lth 497.4 3181.7 485.5 436.5 3935.3 11,186.8 11,195.1 35.2 753.6 23.7
Operating Budget 169.2 1081.2 184.0 215.7 1225.8 2,080.5 2,088.8 58.7 144.6 13.4
Development Budget 328.1 2100.5 301.5 220.8 2709.5 9,106.3 9,106.3 29.8 609.0 29.0
46 Ministry of Frontie rs a nd T riba l Affa irs 53.9 238.5 31.7 40.6 222.1 396.1 400.2 55.5 -16.4 -6.9
Operating Budget 38.0 208.4 29.9 40.6 211.9 294.4 298.6 71.0 3.6 1.7
Development Budget 15.8 30.1 1.8 0.0 10.2 101.7 101.7 10.0 -19.9 -66.1
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 1,111.8 4,679.7 589.5 846.7 5,763.6 1,776.7 6,667.6 86.4 1,083.9 23.2
Operating Budget 1,084.5 4,534.7 497.1 790.2 5,427.0 924.9 5,815.8 93.3 892.2 19.7
Development Budget 27.3 145.0 92.4 56.6 336.6 851.8 851.8 39.5 191.6 132.2
29 Ministry of R e fuge e s a nd R e pa tria te s 16.2 124.4 13.8 29.7 154.5 230.2 234.1 66.0 30.1 24.2
Operating Budget 15.4 95.1 9.1 22.7 97.7 126.8 130.7 74.8 2.7 2.8
Development Budget 0.7 29.3 4.7 7.0 56.7 103.5 103.5 54.8 27.4 93.3
38 Ministry of W ome n Affa irs 17.5 96.7 30.0 18.0 136.4 241.7 243.5 56.0 39.7 41.1
Operating Budget 11.7 77.9 15.0 13.6 83.4 135.5 137.3 60.8 5.6 7.2
Development Budget 5.8 18.8 14.9 4.4 52.9 106.2 106.2 49.8 34.1 181.6
68 Office of D isa ste r P re pa re dne ss 6.4 33.1 10.5 6.4 46.3 99.9 99.9 46.3 13.2 39.8
Operating Budget 6.4 33.1 5.4 6.0 37.9 66.9 66.9 56.7 4.9 14.7
Development Budget 0.0 0.0 5.1 0.4 8.3 33.0 33.0 25.2 8.3 N/A
76 D ire ctora te of Kochis 3.0 25.1 2.3 4.8 24.7 38.5 39.0 63.4 -0.3 -1.3
Operating Budget 3.0 19.1 2.3 4.8 21.4 32.7 33.2 64.5 2.3 12.0
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 1208.8 5197.4 677.6 946.3 6347.6 2,783.2 7,684.4 82.6 1150.1 22.1
Operating Budget 1159.1 4968.2 558.8 877.9 5879.4 1,581.3 6,482.5 90.7 911.2 18.3
Development Budget 49.7 229.2 118.8 68.3 468.1 1,201.9 1,201.9 238.9 104.2
20 Ministry of Fina nce 343.0 1,904.1 406.5 3,788.6 5,642.0 5,705.0 9,414.8 59.9 3,738.0 196.3
Operating Budget 181.7 1,108.5 135.5 3,603.9 4,568.3 1,339.1 5,048.9 90.5 3,459.8 312.1
Development Budget 161.2 795.6 271.1 184.6 1,073.7 4,365.8 4,365.8 24.6 278.1 35.0
25 Ministry of Comme rce 20.0 147.6 28.1 1,094.5 1,280.2 548.5 1,702.0 75.2 1,132.6 767.3
Operating Budget 19.3 120.6 19.8 1,080.6 1,218.2 244.9 1,398.4 87.1 1,097.6 910.2
Development Budget 0.7 27.0 8.3 13.9 62.0 303.6 303.6 20.4 35.0 129.4
35 Ministry of E conomy 36.7 194.6 24.6 66.5 322.0 770.1 776.0 41.5 127.4 65.5
Operating Budget 17.8 101.6 13.4 25.0 116.9 179.3 185.2 63.1 15.2 15.0
Development Budget 18.9 92.9 11.3 41.5 205.1 590.8 590.8 34.7 112.2 120.7
66 Control a nd Audit Office 19.2 125.5 33.7 19.5 114.2 447.8 447.9 25.5 -11.3 -9.0
Operating Budget 6.7 40.7 2.5 10.7 42.5 70.3 70.4 60.4 1.9 4.6
Development Budget 12.5 84.9 31.2 8.8 71.7 377.5 377.5 19.0 -13.2 -15.5
73 Ce ntra l S ta tistics Office 19.3 82.9 15.5 20.6 96.1 295.3 295.6 32.5 13.3 16.0
Operating Budget 12.0 12.0 9.2 10.8 68.8 99.1 99.4 69.1 56.7 471.7
Development Budget 7.3 70.9 6.2 9.7 27.4 196.2 196.2 14.0 -43.5 -61.4
58 Afgha nista n N a tiona l S ta nda rd Authority 6.1 60.3 4.5 4.0 41.0 279.5 280.3 14.6 -19.2 -31.9
Operating Budget 2.1 2.1 4.5 4.0 23.3 46.9 47.7 48.9 21.2 1005.3
Development Budget 4.0 58.2 0.0 0.0 17.8 232.7 232.7 7.6 -40.4 -69.5
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 444.3 2514.9 512.8 4993.5 7495.6 8,046.2 12,916.7 58.0 4980.7 198.0
Operating Budget 239.7 1385.5 184.8 4735.0 6038.0 1,979.6 6,850.0 88.1 4652.5 335.8
Development Budget 204.6 1129.4 328.0 258.5 1457.6 6,066.6 6,066.6 24.0 328.2 29.1
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 16,801.5 92,493.1 14,581.2 30,444.0 132,468.4 267,336.5 267,336.5 49.6 39,975.3 43.2
Operating Budget 11,988.8 70,700.5 11,334.0 23,843.8 99,179.4 157,081.6 157,081.6 63.1 28,478.9 40.3
Development Budget 4,812.7 21,792.5 3,247.2 6,600.2 33,289.0 110,254.9 110,254.9 30.2 11,496.5 52.8
Source: FPD using AFMIS data downloaded on the 12 December 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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 16,999.7 92,684.1 14,640.8 30,453.1 132,452.6 39,768.5 42.9

150 Sale of Land and Buildings 3.1 35.1 13.5 5.9 161.9 126.8 361.7

2+150 T OT AL GR OS S E XP E N D IT U R E 17,002.8 92,719.2 14,654.3 30,459.0 132,614.5 39,895.3 43.0


R E CU R R E N T E XP E N D IT U R E 13,577.3 78,008.0 13,178.9 25,529.8 112,521.1 34,513.1 44.2
CAP IT AL E XP E N D IT U R E 3,425.5 14,711.2 1,475.4 4,929.3 20,093.4 5,382.2 36.6

701 Ge ne ra l P ublic S e rvice s 1,337.7 7,764.4 1,642.7 5,252.6 13,183.3 5,418.9 69.8
Recurrent Expenditure 1,193.6 7,113.0 1,404.3 4,846.3 11,668.9 4,555.9 64.0
Capital Expenditure 144.2 651.4 238.4 406.3 1,514.4 863.0 132.5
702 D e fe nce 5,014.8 23,743.0 3,610.8 6,806.1 32,654.8 8,911.8 37.5
Recurrent Expenditure 4,955.2 23,492.0 3,503.3 6,739.5 32,191.0 8,699.0 37.0
Capital Expenditure 59.6 251.0 107.5 66.6 463.8 212.8 84.8
703 P ublic Orde r a nd S a fe ty 2,534.5 18,939.8 3,253.9 6,134.4 27,628.3 8,688.5 45.9
Recurrent Expenditure 2,491.7 18,707.4 3,214.6 5,984.1 27,031.7 8,324.3 44.5
Capital Expenditure 42.8 232.4 39.3 150.3 596.6 364.2 156.7
704 E conomic Affa irs 3,910.1 18,036.1 2,339.4 6,909.0 29,502.0 11,465.9 63.6
Recurrent Expenditure 1,035.9 5,965.8 1,558.8 2,924.6 13,615.5 7,649.7 128.2
Capital Expenditure 2,874.2 12,070.3 780.6 3,984.4 15,886.4 3816.2 31.6
705 E nvironme nta l P rote ction 14.6 81.9 27.0 21.7 117.6 35.7 43.6
Recurrent Expenditure 12.7 68.8 12.6 21.7 95.4 26.6 38.7
Capital Expenditure 1.9 13.1 14.4 0.0 22.2 9.1 69.5
706 H ousing a nd Communa l Amme nitie s 133.9 403.2 55.7 125.2 791.8 388.6 96.4
Recurrent Expenditure 22.4 191.4 30.1 41.0 241.6 50.2 26.2
Capital Expenditure 111.4 211.8 25.5 84.2 550.2 338.4 159.8
707 H e a lth 505.9 3,244.0 490.3 445.2 3,977.4 733.4 22.6
Recurrent Expenditure 479.9 3,130.0 476.1 426.1 3,837.8 707.8 22.6
Capital Expenditure 25.9 114.0 14.2 19.1 139.6 25.6 22.5
708 R e cre a tion, Culture a nd R e ligion -250.6 892.6 122.5 267.6 999.3 106.7 12.0
Recurrent Expenditure -300.0 719.0 94.7 157.8 791.6 72.6 10.1
Capital Expenditure 49.4 173.5 27.8 109.8 207.7 34.2 19.7
709 E duca tion 2,781.8 15,168.4 2,559.6 3,675.9 18,424.9 3,256.5 21.5
Recurrent Expenditure 2,669.0 14,217.4 2,355.0 3,579.8 17,825.0 3,607.7 25.4
Capital Expenditure 112.9 951.0 204.6 96.1 599.9 -351.1 -36.9
710 S ocia l P rote ction 1,020.0 4,445.9 552.5 821.3 5,335.2 889.3 20.0
Recurrent Expenditure 1,016.8 4,403.1 529.4 809.0 5,222.6 819.4 18.6
Capital Expenditure 3.2 42.8 23.1 12.4 112.6 69.9 163.3
Source: FPD using AFMIS data downloaded on the 12 December 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
M iz - 7 M iz - 7 S un - 6 M iz - 7 M iz - 7 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 3,422.4 14,676.2 1,461.9 4,923.3 19,931.5 5,255.4 35.8
Land and Buildings 1,578.2 6,956.5 1,069.8 2,244.8 12,416.9 5,460.4 78.5
251/8 Purchase of Land and Buildings 1,581.3 6,991.6 1,083.3 2,250.7 12,578.8 5,587.2 79.9
251 Buildings and Structures 1,576.6 6,857.6 1,082.1 2,012.6 12,314.9 5,457.3 79.6
258 Land 4.7 133.9 1.2 238.1 263.8 129.9 97.0
150 Sale of Land and Buildings -3.1 -35.1 -13.5 -5.9 -161.9 -126.8 361.7
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) 139.8 1,663.3 277.0 1,195.4 2,616.8 953.5 57.3
257 Valuables 0.0 0.0 10.0 0.5 12.8 12.8 N/A
259 Capital Advance Payments 1,704.4 6,053.2 105.1 1,482.6 4,885.1 -1,168.2 -19.3
Source: FPD using AFMIS data downloaded on the 12 December 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
M iz - 7 M iz - 7 S un - 6 M iz - 7 M iz - 7 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 -5,980.1 -18,103.8 -6,301.6 7,540.9 -11,245.0 6,858.8 -37.9

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S -6,328.4 -18,666.5 -11,143.5 7,180.1 -7,247.7 11,418.9 -61.2
D ome stic -6,328.4 -18,666.5 -11,143.5 7,180.1 -7,247.7 11,418.9 -61.2
Currency and Deposits -5,449.6 -13,750.6 -8,963.8 156,529.1 146,797.5 160,548.1 -1167.6
311 Treasury Single Account -6,709.3 -16,265.8 -2,869.1 156,339.5 147,740.4 164,006.1 -1008.3
313 Donor Accounts 1,259.6 2,837.8 -3,514.1 189.6 1,637.4 -1,200.4 -42.3
314/90 Other Deposit Accounts 0.0 -322.6 -2,580.6 0.0 -2,580.3 -2,257.7 699.9
317 Loans 0.4 19.3 -0.8 1.7 17.2 -2.1 -11.0
319 Other Accounts Receivable 172.8 544.4 241.1 -152,178.4 -151,355.6 -151,900.0 -27902.1
Other Assets -1,052.0 -5,479.7 -2,420.1 2,827.7 -2,706.7 2,773.0 -50.6
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 348.2 562.8 4,841.9 360.8 -3,997.3 -4,560.1 -810.3
D ome stic 146.6 -300.2 4,496.1 171.6 -6,047.3 -5,747.1 1914.5
411 Accounts Payable 14.6 37.6 -77.5 39.8 -66.5 -104.1 -276.6
413 Pension Liabilities 4.2 5.7 -10.2 -0.4 0.7 -5.0 -88.0
423 Other Payables 0.0 850.1 2,580.6 0.0 1,633.7 783.6 92.2
451 Other Liabilities 127.8 -1,193.6 2,003.1 132.2 -7,615.2 -6,421.5 538.0
Fore ign 201.6 862.9 345.8 189.2 2,049.9 1,187.0 137.5
431 Foreign Currency -1.2 -15.0 -7.1 0.0 -6.3 8.7 -58.3
181-2 Loans 202.8 877.9 353.0 189.2 2,056.2 1,178.2 134.2
Source: FPD using AFMIS data downloaded on the 12 December 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
Miz - 7 Miz - 7 S un - 6 Miz - 7 Miz - 7 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 22,979.8 110,787.9 20,942.4 22,913.8 143,678.6 32,890.8 29.7
2-25 Expenditures (Recurrent) 13,577.3 78,008.0 13,178.9 25,529.8 112,521.1 34,513.1 44.2
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) 9,402.5 32,779.9 7,763.5 -2,615.9 31,157.6 -1,622.4 -4.9


P rima ry Ba la nce (1-2-25+23) 9,402.5 32,824.7 7,763.5 -2,615.9 31,204.3 -1,620.3 -4.9

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

25 Net Acquisition of Nonfinancial Assets 3,422.4 14,676.2 1,461.9 4,923.3 19,931.5 5,255.4 35.8

N e t Le nding-Borrowing (1-2) 5,980.1 18,103.8 6,301.6 -7,539.3 11,226.1 -6,877.7 -38.0

Fina ncing (3+4+5) -5,980.1 -18,103.8 -6,301.6 7,539.3 -11,226.1 6,877.7 -38.0

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 -6,328.4 -18,666.5 -11,143.5 7,180.1 -7,247.7 11,418.9 -61.2
4 Net Acquisition of Financial Liabilities 348.2 562.8 4,841.9 360.8 -3,997.3 -4,560.1 -810.3

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

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 12 December 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 An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
Development Budget The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
Assets An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Non-financial assets Physical assets such as real estate and machinery
Financial assets A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Grants Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)

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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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