Monthly Fiscal Bulletin, Month 3,

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

All tables generated using AFMIS data downloaded on 27 May 2013

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

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget highlights:
o During month 3 of FY 1392, total domestic revenues collected were about Afs 8.5 billion, compared
to Afs 6.6 billion in month 2 of 1392. While for the YTD, total collection was about Afs 22 billion
compared to Afs 25.4 billion in the same period 1391.
o During month three of FY 1392, total operating grants receipts were Afs 0.4 billion as compared to
Afs 7.1 billion during month three of 1391.
o Total operating expenditures were Afs 18.7 billion during 3rd month as compared to Afs 13.9 billion
in previous month of FY 1392, whereas for the YTD, total amount of Afs 34 billion was spent.
o The YTD Operating Budget balance was a surplus of around Afs 18 billion compared to Afs 18.1
billion in first three months 1391.
Development Budget highlights:
o Total development budget expenditures in 3rd month of FY 1392 were Afs 6.9 billion compared to
Afs 0.3 billion in month two, whereas for the YTD, total development expenditures were around Afs
7.3 billion compared to Afs 7.6 billion in the same period 1391.
o The development grants receipts were Afs 5.5 billion in month 3 compared to Afs .3 billion received
in month two of FY1392.
o The Development Budget balance for the YTD was a deficit
- 1 - of Afs 0.7 billion.
Total Domestic Revenue
(Afs million)
Targets
123,000
REVENUE SUMMARY
110,700

98,400 This section illustrates revenues

86,100
received from the Government that are
75,850

65,600
used to finance its expenditures and
55,350 deliver Government services. These
45,920 revenues may either be domestically
36,490

27,060
raised revenues or donor grants.
18,040 Further information is available in
22,055 Actual Collections
9,020
13,519
AFMIS data extract 27 May 2013
Tables 2 and 3.
6,885

Domestic Revenue Developments

Domestic Revenue (Afs billion)

12.5
1391 YTD 1392 YTD 1392 YTD Target
Total domestic revenues for the
11.3 11.3 YTD were about Afs 22.1 billion
against the target of Afs 27.1
7.7
billion, a shortfall by around 5
7.2
6.3 6.3
billion.
5.7
Total YTD tax revenues were Afs
11.3 billion by end of 3rd month,
4.0

1.2
almost same amount collected
0.6 0.5
during FY 1391, but falling behind
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and the YTD target for 1392.
Taxes Miscellaneous
AFMIS data extract 27 May 2013 Total customs duties for the YTD
were Afs 6.3 billion, lower than
both the YTD actual for 1391 and
the YTD target for 1392.
Donor Grants (Afs billion) Total YTD non-tax revenues were
1391 YTD 1392 YTD
Afs 4 billion including, falling
behind both the YTD target for
1392 and also the YTD actual for
1391.
Donor Grant Developments
29.9 Total YTD operating grants receipts
23.5
were Afs 29.9 billion compared to
Afs 23.5 billion in 1391.
6.6
5.0
Total YTD development grants
Operating Grants Development Grants receipts were Afs 6.6 billion
AFMIS data extract 27 May 2013 compared to Afs 5 billion in 1391.

-2-
 EXPENDITURE SUMMARY
Operating Budget Budget Target
This section illustrates the expenditures
Expenditure 196,327
incurred by the Government for the year to
179,966
(Afs Million) 163,606 date for the delivery of Government services.
147,245 Further information on the breakdown of
130,885
these expenditures by spending type and
114,524
sectors for the operating and development
98,164
1391 Expenditure
budgets is available in Tables 4 to 8.
81,803

65,442
49,082 Operating Budget
32,721
34,007
Total YTD operating expenditures
16,361
Actual Expenditure
1,340
15,223 AFMIS data extract 27 May 2013 were Afs 34 billion during first three
months of FY 1392, this was slightly
higher than actual operating
Development Budget targets 158,917

(including supplementary budget and 145,771 expenditures in previous year.

Budget Expenditure carry-forward) 132,625
However these expenditures were
(Afs million) 119,479
lower by Afs 15 billion than the
106,333 114,273

93,187
104,847 budget target of Afs 49 billion.

95,422
80,042 85,996
Total YTD wage spending was Afs
66,896
76,571 Budget target 28.9 billion up until the 3rd month
67,145 (excluding carry-forward)
53,750
57,720 compared to Afs 25.5 billion actual
48,294
35,938
38,869 1391 Expenditure spending for 1391.
22,792
24,777
Expenditures on goods and services
9,646
5,926
15,351 7,270
Actual Expenditure AFMIS data extract 27 May 2013 for the YTD were Afs 3.2 billion
322
7
compared to Afs 2.6 billion in 1391.

Development Budget

Expenditure by Economic Category (Afs billion) Total YTD development expenditures

1391 YTD 1392 YTD 1392 Budget
143.1
were about Afs 7.3 billion during first
three months of FY 1392, marginally
lower than Afs 7.5 billion YTD during
FY 1391. However, lower by Afs 12.1
70.0
76.1
billion compared to budget target of
Afs 19.4 billion. This shows that
40.0 development spending was lower
24.2
than the YTD budget targets (without
12.0 13.5

1.0 0.9 0.5 0.3 0.0 0.0

5.4
1.0 0.0 1.3 0.8
carry forward) for 1392.
Wa ges Goods a nd s ervices
(operating)
Goods a nd s ervices
(development)
Nonfi nancial As sets
(operating)
Nonfi nancial As sets
(development)
Soci al tra nsfers a nd Interest
Total YTD expenditures on goods and
AFMIS data extract 27 May 2013
services were Afs 5.6 billion
compared to Afs 4.3 billion in 1391.
Expenditures on net acquisition of
non-financial assets for the YTD were
Afs 4.9 billion by end of FY 1392
-3- compared to Afs 3.3 billion in 1391.
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)

1392 Current Allocated Budget 1392 YTD Expenditure 1391YTD Expenditure

12%
Presidents Office 212.7
202.0

7%
Ministry of Finance 172.0
189.5

Independent Directorate of 5%
116.7
Local Governance 95.0

6%
Ministry of Public Health 203.7
202.6

Ministry of Higher 4%
Budget Execution rates
120.3
Education 99.5

2%
Ministry of Foreign Affairs 49.0
180.3

General Directorate of 25%

2,448.2
National Security 1,632.7

Ministry of Defence 5,502.2

5,544.8

6%
Ministry of Education 1,716.9
1,255.9

5%
Ministry of Interior 2,175.2
2,039.6 AFMIS data extract 27 May 2013

10 Largest Development Budgets YTD expenditure (Afs million)

1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
1%
Ministry of Mines and Industries 10.1
33.9

0%
Ministry of Transport and Aviation 0.0
33.3

29%
Da Brishna Shirkat 51.7
2.5

0%
Ministry of Agriculture 3.1
59.8

3%
Ministry of Finance 117.4 Budget Execution rates
67.9

0%
Ministry of Public Health
6.4

0%
Ministry of Education 0.0
3.5

0%
Ministry of Energy and Water 20.5
33.6

0%
Ministry of Public Works 58.1
955.0

Ministry of Rural Rehabilitation and 0%

0.0
Development 235.3 AFMIS data extract 27 May 2013

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1391 1391 1392 1392 1392

Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 15,892.9 48,884.7 6,634.1 8,981.5 51,996.8 3,112.0 6.4
1 Domestic Revenues 8,822.2 25,384.9 6,634.1 8,535.5 22,054.9 -3,330.0 -13.1
1-19 Operating Grants 7,070.7 23,499.8 0.0 446.0 29,941.9 6,442.1 27.4
Operating Expenditures 16,570.2 30,835.9 13,882.6 18,784.9 34,007.5 3,171.6 10.3
21 Compensation of Employees 13,516.9 25,511.2 12,301.0 15,403.4 28,919.4 3,408.1 13.4
22 Use of Goods and Services 1,604.4 2,556.6 818.6 2,241.6 3,178.4 621.8 24.3
23 Interest 40.4 40.4 11.8 31.6 50.2 9.7 24.0
24 Social Transfers 1,251.9 2,543.9 738.3 1,033.8 1,772.1 -771.8 -30.3
25 Gross Acquisition of Nonfinancial Assets 156.5 183.7 12.9 74.5 87.4 -96.3 -52.4
Operating Budget Balance
Excluding Grants -7,748.0 -5,451.0 -7,248.5 -10,249.5 -11,952.6 -6,501.6 119.3
Including Grants -677.3 18,048.9 -7,248.5 -9,803.5 17,989.3 -59.6 -0.3

DEVELOPMENT BUDGET
Development Grants 4,034.5 4,972.8 299.7 5,513.3 6,614.9 1,642.2 33.0
Development Expenditures 6,025.0 7,557.9 314.9 6,947.8 7,270.1 -287.7 -3.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,660.1 3,171.4 291.3 2,064.3 2,363.2 -808.3 -25.5
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 3,364.8 4,386.5 23.5 4,883.5 4,907.0 520.5 11.9
Development Budget Balance -1,990.5 -2,585.1 -15.1 -1,434.5 -655.2 1,929.9 -74.7

INTEGRATED BUDGET
Revenues 19,927.4 53,857.5 6,933.9 14,494.7 58,611.7 4,754.2 8.8
Domestic Revenues 8,822.2 25,384.9 6,634.1 8,535.5 22,054.9 -3,330.0 -13.1
Grants 11,105.2 28,472.6 299.7 5,959.3 36,556.8 8,084.2 28.4
Expenditures 22,595.2 38,393.8 14,197.5 25,732.8 41,277.6 2,883.8 7.5
Balances
Excluding Grants -13,773.0 -13,008.8 -7,563.3 -17,197.3 -19,222.7 -6,213.9 47.8
Including Grants -2,667.7 15,463.8 -7,263.6 -11,238.0 17,334.1 1,870.3 12.1

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 19,927.4 53,857.5 6,933.9 14,494.7 58,611.7 4,754.2 8.8
2-25 Recurrent Expenditures (excludes code 25) 19,073.8 33,823.6 14,161.1 20,774.7 36,283.2 2,459.6 7.3
23 Interest 40.4 40.4 11.8 31.6 50.2 9.7 24.0
Net Balance (1-2-25) 853.6 20,033.9 -7,227.2 -6,280.0 22,328.5 2,294.6 11.5
Primary Balance (1-2-25+23) 894.1 20,074.4 -7,215.4 -6,248.4 22,378.7 2,304.3 11.5
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 27 May 2013

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1391 1391 1392 1392 1391 1391 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 19,927.4 53,857.5 6,933.9 14,494.7 58,611.7 4,754.2 8.8
1-19 REVENUES excluding grants 8,822.2 25,384.9 6,634.1 8,535.5 22,054.9 27,060.0 81.5 -3,330.0 -13.1

DOMESTIC REVENUES 8,822.2 25,384.9 6,634.1 8,535.5 22,054.9 27,060.0 81.5 -3,330.0 -13.1
11 Tax Revenues 4,193.6 11,312.5 3,247.1 4,324.3 11,268.1 12,484.9 90.3 -44.4 -0.4
111 Fixed Taxes 944.0 2,552.8 784.5 926.1 2,499.2 2,720.9 91.9 -53.5 -2.1
112 Income Taxes 1,450.8 3,601.5 1,254.8 1,799.8 3,929.0 3,946.6 99.6 327.4 9.1
113 Property Taxes 32.6 99.8 23.7 27.6 70.1 87.5 80.1 -29.7 -29.8
114 Sales Taxes 1,273.6 4,279.8 910.5 1,128.6 3,762.7 4,992.3 75.4 -517.1 -12.1
116 Other Taxes 457.0 687.5 224.3 378.6 841.6 609.1 138.2 154.1 22.4
117 Tax Penalties and Fines 35.7 91.1 49.3 63.6 165.5 128.5 128.8 74.4 81.6
12 Customs Duty, Import Taxes 2,636.5 7,202.1 2,022.5 2,179.1 6,314.1 7,675.2 82.3 -887.9 -12.3
13 Non Tax Revenue 1,441.4 6,256.7 1,247.6 1,479.2 3,960.0 5,747.6 68.9 -2,296.6 -36.7
131 Income from Capital Property 35.3 2,581.5 36.1 41.1 123.4 862.6 14.3 -2,458.2 -95.2
132 Sales of Goods and Services 433.9 1,190.3 388.2 449.5 1,380.1 2,314.1 59.6 189.8 15.9
133 Administrative Fees 877.9 2,216.3 677.4 912.1 2,164.4 2,297.4 94.2 -51.9 -2.3
134 Royalties 27.8 76.1 16.2 17.8 60.6 69.1 87.8 -15.4 -20.3
135 Non Tax Fines and Penalties 62.0 134.1 37.3 41.9 107.5 158.4 67.9 -26.6 -19.8
136 Extractive Industry 4.4 58.5 92.4 16.7 124.1 46.1 269.1 65.6 112.3
14 Miscellaneous Revenue 153.4 17.3 -154.0 131.4 -180.6 323.5 -55.8 -198.0 -1142.3
17 Social Contributions 397.4 596.4 271.0 421.4 693.3 828.8 83.6 96.9 16.2

GRANTS 11,105.2 28,472.6 299.7 5,959.3 36,556.8 8,084.2 22.1

191-2 Foreign Governments 7,233.1 23,662.2 0.0 446.0 29,941.9 6,279.7 21.0
193-4 International Organisation 3,869.1 4,807.4 299.7 5,513.3 6,614.9 1,807.5 27.3
195-6 Other Government Units 3.0 3.0 0.0 0.0 0.0 -3.0 N/A

TOTAL OPERATING BUDGET REVENUE 15,892.9 48,884.7 6,632.6 8,979.4 51,990.2 3,105.4 6.0
Domestic Revenues 8,822.2 25,384.9 6,632.6 8,533.5 22,048.3 27,060.0 81.5 -3,336.6 -15.1
as percentage of total 51.9 51.9 100.0 95.0 42.4
External Grant Support 7,070.7 23,499.8 0.0 446.0 29,941.9 6,442.1 21.5
as percentage of total 48.1 48.1 0.0 5.0 57.6
Source: FPD using AFMIS data downloaded on the 27 May 2013

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 8,822.2 25,384.9 6,634.1 8,535.5 22,054.9 27,060.0 81.5 -3,330.0 -13.1

01 Kabul 252.6 561.5 159.7 237.1 528.2 610.2 86.6 -33.2 -5.9
02 Kapisa 7.3 20.2 3.0 8.0 12.8 27.7 46.3 -7.4 -36.4
03 Parwan 13.3 21.1 6.1 15.0 21.0 52.2 40.3 -0.1 -0.3
04 Wardak 9.9 38.1 8.7 30.3 42.9 41.4 103.8 4.8 12.6
05 Logar 7.0 16.9 9.3 8.3 17.6 32.8 53.6 0.7 4.0
06 Nangarhar 1,013.9 2,791.8 694.2 1,285.2 2,801.2 2,652.5 105.6 9.5 0.3
07 Laghman 12.0 21.9 4.5 9.8 17.6 36.7 48.1 -4.3 -19.5
08 Pangsher 2.5 6.3 0.4 7.6 9.1 18.2 50.3 2.9 45.9
09 Baghlan 24.9 40.2 13.0 17.4 30.3 67.2 45.1 -9.9 -24.7
10 Bamyan 5.2 10.9 6.9 15.0 21.9 23.3 94.0 11.0 100.9
11 Ghazni 33.0 66.9 16.1 15.5 42.1 66.8 63.0 -24.8 -37.0
12 Paktika 8.1 17.5 9.3 9.1 18.4 34.3 53.5 0.8 4.8
13 Paktiya 61.0 134.6 59.8 67.5 148.9 137.4 108.4 14.4 10.7
14 Khost 100.2 241.2 75.4 77.2 206.4 326.7 63.2 -34.8 -14.4
15 Kunar 8.6 14.4 3.3 9.0 16.1 115.7 13.9 1.6 11.3
16 Nuristan 0.0 0.2 0.0 0.0 0.0 8.8 0.0 -0.2 -100.0
17 Badakhshan 12.9 21.4 9.0 13.2 22.2 66.9 33.2 0.8 3.6
18 Takhar 18.8 41.2 10.2 24.3 44.5 74.1 60.0 3.3 8.1
19 Kunduz 112.8 299.1 48.4 109.1 193.3 342.4 56.5 -105.8 -35.4
20 Samangan 11.2 19.0 3.8 7.5 14.4 25.3 56.9 -4.7 -24.5
21 Balkh 995.9 2,654.2 545.0 490.2 1,636.7 2,480.9 66.0 -1,017.5 -38.3
22 Saripul 8.2 16.7 3.2 5.2 10.3 19.8 52.0 -6.4 -38.2
23 Ghor 11.6 18.8 5.3 5.5 12.8 22.5 56.8 -6.0 -31.8
24 Dikondy 2.7 4.7 1.8 6.6 9.2 15.1 61.0 4.5 96.6
25 Uruzgan 1.7 2.9 2.1 4.0 6.1 16.5 37.0 3.2 113.2
26 Zabul 4.3 7.8 2.3 7.8 12.5 31.7 39.4 4.7 61.0
27 Kandahar 0.0 185.1 206.2 1.8 348.7 750.3 46.5 163.6 88.4
28 Jawzjan 23.5 45.3 10.8 17.8 33.7 56.1 60.1 -11.6 -25.7
29 Faryab 231.8 562.8 197.2 464.9 840.2 664.9 126.4 277.4 49.3
30 Helmand 42.0 66.5 14.9 58.4 86.8 154.1 56.3 20.4 30.6
31 Badghis 9.8 15.1 3.1 5.2 10.9 20.0 54.6 -4.2 -27.6
32 Herat 1,806.3 4,565.8 1,328.2 1,395.6 4,044.3 4,799.8 84.3 -521.5 -11.4
33 Farah 66.3 208.8 118.5 164.4 437.6 274.0 159.7 228.8 109.6
34 Nimroz 506.3 1,157.1 458.4 385.0 1,132.4 1,117.7 101.3 -24.7 -2.1
90 Central Ministries 3,396.6 11,489.2 2,596.1 3,557.3 9,223.7 11,875.9 77.7 -2,265.5 -19.7
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 27 May 2013

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 22,595.2 38,393.8 14,197.5 25,732.8 41,277.6 354,077.1 11.7 2,883.8 7.5
Operating Budget 18,017.0 48,852.8 18,784.9 18,554.0 52,561.5 196,327.0 26.8 3,708.6 7.6
Development Budget 4,578.2 -10,459.1 -4,587.5 7,178.7 -11,283.9 157,750.1 -7.2 -824.8 7.9
2* TOTAL NET EXPENDITURES 22,505.3 38,295.5 14,194.4 25,726.0 41,264.4 2,968.8 7.8
Operating Budget 17,999.4 48,737.0 18,778.2 18,549.7 52,544.0 3,806.9 7.8
Development Budget 4,505.9 -10,441.5 -4,583.8 7,176.2 -11,279.6 -838.1 8.0

21 Compensation of Employees 13,516.9 25,511.2 12,301.0 15,403.4 28,919.4 143,072.2 20.2 3,408.1 13.4
Operating Budget 13,423.9 48,536.5 15,403.4 13,000.4 51,897.9 143,072.2 36.3 3,361.4 6.9
Development Budget 93.1 -23,025.2 -3,102.5 2,403.1 -22,978.5 46.7 -0.2
22 Use of Goods and Services 4,264.5 5,728.0 1,110.0 4,306.0 5,541.5 109,923.8 5.0 -186.5 -3.3
Operating Budget -16.5 -64.9 -21.4 -26.8 -79.9 39,973.5 -0.2 -15.0 23.1
Development Budget 4,281.1 5,793.0 1,131.4 4,332.8 5,621.5 69,950.3 8.0 -171.5 -3.0
23 Interest 40.4 40.4 11.8 31.6 50.2 1,500.0 3.3 9.7 24.0
Operating Budget 24.1 110.0 55.2 57.0 126.9 1,500.0 8.5 16.8 15.3
Development Budget 16.3 -69.6 -43.4 -25.4 -76.7 -7.1 10.2
24 Social Transfers 1,251.9 2,543.9 738.3 1,033.8 1,772.1 22,730.4 7.8 -771.8 -30.3
Operating Budget 6.3 46.7 31.6 0.0 50.2 22,730.4 0.2 3.4 7.3
Development Budget 1,245.6 2,497.2 706.8 1,033.8 1,722.0 -775.2 -31.0

25 Gross Acquisition of Nonfinancial Assets 3,521.3 4,570.1 36.4 4,958.0 4,994.4 81,517.2 6.1 424.3 9.3
Operating Budget 0.0 200.0 0.0 51.0 51.0 5,415.6 0.9 -149.0 -74.5
Development Budget 3,521.3 4,370.1 36.4 4,907.0 4,943.4 76,101.5 6.5 573.3 13.1
25* Net Acquisition of Nonfinancial Assets 3,431.5 4,471.9 33.3 4,951.2 4,981.2 509.2 11.4
Operating Budget 132.7 316.4 74.5 576.1 663.6 347.2 109.7
Development Budget 3,298.8 4,155.5 -41.3 4,375.1 4,317.6 162.0 3.9

Memo RECURRENT EXPENDITURES (excludes 25) 19,073.8 33,823.6 14,161.1 20,774.7 36,283.2 2,459.6 7.3
Operating Budget 13,437.8 48,628.3 15,468.8 13,030.5 51,995.0 3,366.7 6.9
Development Budget 5,636.0 -14,804.7 -1,307.7 7,744.2 -15,711.8 -907.1 6.1
Source: FPD using AFMIS data downloaded on the 27 May 2013

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not
include contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 16,570.2 30,835.9 13,882.6 18,784.9 34,007.5 196,327.0 17.3 3,171.6 10.3
2* TOTAL NET EXPENDITURES 16,480.3 30,737.7 13,879.5 18,778.2 33,994.2 3,256.6 10.6

21 Compensation of Employees 13,516.9 30,652.2 12,301.0 15,403.4 33,920.0 143,072.2 23.7 3,267.8 10.7
of which operating budget 13,516.9 25,511.2 12,301.0 15,403.4 28,919.4 3,408.1 13.4
211-3 Wages and Salaries 13,412.9 25,511.2 12,242.3 15,292.2 28,919.4 3,408.1 13.4
214-5 Social Benefits 0.0 82.3 481.2 369.2 34.7 -47.6 -57.8
219 Return of Salaries 104.1 181.9 58.6 111.2 173.4 -8.5 -4.7

22 Use of Goods and Services -23.1 -48.4 -26.9 -21.4 -53.1 39,973.5 -0.1 -4.7 9.7
of which operating budget 1,604.4 2,556.6 818.6 2,241.6 3,178.4 621.8 24.3
221 Travel 1,604.4 2,556.6 818.6 2,241.6 3,178.4 621.8 24.3
222 Communications 126.8 229.6 101.5 209.1 320.8 91.1 39.7
223 Contracted Services 0.0 0.0 54.3 194.5 250.7 250.7 N/A
224 Repairs and Maintenance 71.3 104.8 35.2 75.8 111.1 6.3 6.0
225 Utilities 91.3 121.8 108.3 308.9 430.6 308.8 253.5
226 Fuel 508.7 760.3 94.5 206.4 313.8 -446.5 -58.7
227-9 Other Use of Goods and Services 168.6 434.2 327.8 256.3 662.8 228.6 52.7

23 Interest 45.9 85.9 15.1 55.2 69.9 1,500.0 4.7 -16.0 -18.6

24 Social Transfers 40.4 40.4 11.8 31.6 50.2 22,730.4 0.2 9.7 24.0
242 Subsidies 1,251.9 2,543.9 738.3 1,033.8 1,772.1 -771.8 -30.3
243-6 Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 0.0 N/A
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 N/A
248-9 Other Social Transfers 1,145.7 2,236.4 738.3 1,021.6 1,759.9 -476.5 -21.3

25 Gross Acquisition of Nonfinancial Assets 0.0 200.0 0.0 0.0 0.0 5,415.6 0.0 -200.0 -100.0
of which operating budget 156.5 183.7 12.9 74.5 87.4 -96.3 -52.4
25* Net Acquisition of Nonfinancial Assets 156.5 183.7 12.9 74.5 87.4 -96.3 -52.4
150 Sale of Land and Buildings 66.7 85.5 9.8 67.7 74.2 -11.3 -13.2
251 Buildings and Structures -89.8 -98.2 -3.1 -6.8 -13.2 85.0 -86.5
252 Machinery / Equipment (>50,000) 14.7 32.1 3.8 27.3 31.1 -0.9 -3.0
257 Valuables 116.5 126.2 9.1 42.3 51.4 -74.8 -59.3
258 Land 0.0 0.0 0.0 0.6 0.6 0.6 N/A
259 Capital Advance Payments 21.5 21.6 0.0 0.7 0.7 -20.9 -96.8

Memo RECURRENT EXPENDITURES (excludes 25) 13,580.2 30,730.1 # 12,301.0 15,468.8 33,987.0 3,256.9 10.6

Source: FPD using AFMIS data downloaded on the 27 May 2013

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include contingency reserves
not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

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Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Budget or Current % Allocated YTD
Actual Actual Actual Actual Actual MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 22,760.6 61,141.9 25,727.6 23,549.2 64,814.6 354,012.9 354,077.1 18.3% 3,672.7 6.0
Operating Budget 18,009.4 48,798.9 18,779.8 18,547.0 52,542.2 196,327.0 196,327.0 26.8% 3,743.3 7.7
Development Budget 4,751.3 12,343.0 6,947.8 5,002.2 12,272.3 157,685.9 157,750.1 7.8% -70.7 -0.6
Security 11,972.1 30,812.5 11,362.3 11,966.1 33,662.0 152,336.2 166,163.1 20.3% 2,849.5 9.2
Operating Budget 11,776.7 30,615.0 11,329.3 11,948.8 33,611.7 113,091.1 126,918.0 26.5% 2,996.8 9.8
Development Budget 195.4 197.5 33.0 17.2 50.2 39,245.1 39,245.1 0.1% -147.3 -74.6

Total Governance, Rule of Law and Human Rights 1,044.6 3,563.7 1,102.2 1,170.7 3,477.4 15,040.7 15,653.8 22.2% -86.3 -2.4
Operating Budget 907.3 3,333.8 1,027.5 977.9 3,202.4 11,177.5 11,790.6 27.2% -131.4 -3.9
Development Budget 137.3 229.9 74.7 192.8 275.1 3,863.2 3,863.2 7.1% 45.2 19.6

Total Infrastructure and Natural Resources 2,517.7 7,642.0 2,245.4 1,752.3 4,423.2 50,126.0 51,241.5 8.6% -3,218.8 -42.1
Operating Budget 395.2 985.6 527.7 513.4 1,312.1 3,232.7 4,348.1 30.2% 326.6 33.1
Development Budget 2,122.5 6,656.5 1,717.7 1,238.9 3,111.0 46,893.4 46,893.4 6.6% -3,545.4 -53.3
Total Education 3,306.0 8,839.4 4,312.7 2,839.6 9,083.5 53,485.3 53,835.0 16.9% 244.1 2.8
Operating Budget 3,012.4 8,099.6 3,776.0 2,326.7 8,018.3 34,049.8 34,399.5 23.3% -81.3 -1.0
Development Budget 293.6 739.8 536.8 512.9 1,065.1 19,435.5 19,435.5 5.5% 325.4 44.0
Total Health 789.6 1,576.1 442.8 1,173.6 1,820.0 13,141.8 13,152.1 13.8% 243.9 15.5
Operating Budget 206.1 615.7 277.0 213.2 693.8 3,395.9 3,406.1 20.4% 78.1 12.7
Development Budget 583.5 960.4 165.8 960.4 1,126.2 9,746.0 9,746.0 11.6% 165.8 17.3

Total Agriculture and Rural Development 1,254.3 3,210.7 4,317.7 1,872.9 6,367.1 28,282.0 28,618.1 22.2% 3,156.4 98.3
Operating Budget 150.4 504.9 207.9 160.8 542.1 2,036.5 2,372.5 22.8% 37.2 7.4
Development Budget 1,103.9 2,705.8 4,109.8 1,712.1 5,825.0 26,245.6 26,245.6 22.2% 3,119.2 115.3
Total Social Protection 1,289.2 3,987.3 1,311.4 2,032.2 4,217.2 3,435.4 8,466.9 49.8% 229.9 5.8
Operating Budget 1,246.9 3,838.6 1,280.2 1,931.8 4,084.1 2,325.6 7,357.0 55.5% 245.5 6.4
Development Budget 42.3 148.6 31.2 100.4 133.1 1,109.9 1,109.9 12.0% -15.5 -10.5

Total Economic Governance and Private Sector

Development 587.3 1,510.2 633.1 738.1 1,760.4 8,801.7 9,406.5 18.7% 250.2 16.6
Operating Budget 314.5 805.6 354.3 474.4 1,077.6 2,787.7 3,392.4 31.8% 272.0 33.8
Development Budget 272.8 704.6 278.8 263.8 682.8 6,014.1 6,014.1 11.4% -21.7 -3.1
Total Unclassified 0.0 0.0 0.0 3.7 3.7 29,363.6 64.2 N/A 3.7 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 3.7 3.7 5,133.2 64.2 5.8% 3.7 N/A
Source: FPD using AFMIS data downloaded on the 27 May 2013

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 4,831.0 6,870.6 2,176 6,243.8 8,419.0 59,602.4 61,841.1 13.6 1,548.3 22.5
Operating Budget 4,830.6 6,870.2 2,176 6,214.6 8,389.8 42,667.7 44,906.4 18.7 1,519.6 22.1
Development Budget 0.4 0.4 0.0 29.1 29.1 16,934.7 16,934.7 0.2 28.7 6990.2
Ministry of Defence 4,000.2 9,545.1 5,236.2 4,249.6 9,751.8 78,603.9 89,893.6 10.8 206.7 2.2
Operating Budget 3,999.2 9,544.0 5,236.2 4,249.6 9,751.8 57,107.5 68,397.2 14.3 207.7 2.2
Development Budget 1.0 1.0 0.0 0.0 0.0 21,496.4 21,496.4 0.0 -1.0 -100.0
Ministry of Foreign Affairs 361.5 542.3 49.0 750.8 799.7 3,117.4 3,302.7 24.2 257.4 47.5
Operating Budget 361.3 541.6 49.0 750.8 799.7 2,650.0 2,835.3 28.2 258.1 47.7
Development Budget 0.2 0.7 0.0 0.0 0.0 467.4 467.4 0.0 -0.7 -100.0
Presidential Protective Service 90.0 249.4 105.3 114.4 273.4 1,091.5 1,204.7 22.7 24.0 9.6
Operating Budget 90.0 249.4 105.3 114.4 273.4 873.1 986.4 27.7 24.0 9.6
Development Budget 0.0 0.0 0.0 0.0 0.0 218.4 218.4 0.0 0.0 N/A
General Directorate of National Security 0.3 1,633.0 1,895.6 3.8 2,452.0 9,921.0 9,921.0 24.7 819.0 50.2
Operating Budget 0.3 1,633.0 1,895.6 0.0 2,448.2 9,792.7 9,792.7 25.0 815.2 49.9
Development Budget 0.0 0.0 0.0 3.8 3.8 128.3 128.3 3.0 3.8 N/A
Total Security 9283.0 18840.4 9461.7 11362.3 21695.9 152336.2 166163.1 13.1 2855.4 15.2
Operating Budget 9281.3 18838.3 9461.7 11329.3 21662.9 113091.1 126918.0 17.1 2824.6 15.0
Development Budget 1.7 2.2 0.0 33.0 33.0 39245.1 39245.1 0.1 30.8 1424.0
Presidents Office 125.8 327.8 137.3 159.4 372.1 2,188.1 2,304.8 16.1 44.3 13.5
Operating Budget 118.1 320.2 137.3 159.4 372.1 1,717.3 1,833.9 20.3 51.9 16.2
Development Budget 7.6 7.6 0.0 0.0 0.0 470.9 470.9 0.0 -7.6 -100.0
National Assembly Meshanro Jirga 91.4 142.6 73.0 32.5 135.8 657.4 657.5 20.7 -6.7 -4.7
Operating Budget 86.7 137.9 65.4 18.0 113.7 530.9 530.9 21.4 -24.2 -17.5
Development Budget 4.7 4.7 7.6 14.5 22.1 126.5 126.5 17.5 17.4 370.7
National Assembly Wolesi Jirga 194.9 333.6 33.2 60.3 301.9 1,251.1 1,260.3 24.0 -31.7 -9.5
Operating Budget 194.9 333.6 33.2 60.3 301.9 1,222.6 1,231.8 24.5 -31.7 -9.5
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 28.5 0.0 0.0 N/A
Supreme Court 116.0 297.2 188.2 120.0 308.3 1,609.0 1,613.4 19.1 11.1 3.7
Operating Budget 112.2 293.4 188.2 117.1 305.3 1,319.8 1,324.2 23.1 11.9 4.1
Development Budget 3.8 3.8 0.0 3.0 3.0 289.2 289.2 1.0 -0.8 -22.0
Ministry of Justice 54.0 112.0 44.0 64.7 108.7 1,025.7 1,039.6 10.5 -3.3 -2.9
Operating Budget 46.6 96.4 44.0 60.8 104.8 606.4 620.3 16.9 8.4 8.7
Development Budget 7.3 15.5 0.0 3.9 3.9 419.3 419.3 0.9 -11.6 -74.8
Administrative Affairs 208.3 513.6 66.3 123.3 218.1 977.0 1,356.7 16.1 -295.4 -57.5
Operating Budget 202.2 507.4 66.3 120.5 215.4 724.4 1,104.0 19.5 -292.1 -57.6
Development Budget 6.1 6.1 0.0 2.8 2.8 252.6 252.6 1.1 -3.4 -54.7
Ministry of State and Parliamentart Affairs 6.6 16.7 7.1 8.1 18.5 114.9 131.4 14.1 1.8 11.1
Operating Budget 6.6 16.7 7.1 8.1 18.5 88.9 105.4 17.6 1.8 11.1
Development Budget 0.0 0.0 0.0 0.0 0.0 26.0 26.0 0.0 0.0 N/A
Ministry of Haj and Religious Affairs 57.8 87.6 34.7 75.3 110.0 997.5 1,019.1 10.8 22.4 25.6
Operating Budget 57.8 87.6 34.7 73.4 108.1 742.7 764.4 14.1 20.5 23.4
Development Budget 0.0 0.0 0.0 1.9 1.9 254.7 254.7 0.7 1.9 N/A
Attorney General 141.7 186.9 100.2 113.2 213.4 1,234.8 1,239.2 17.2 26.4 14.1
Operating Budget 138.0 183.1 100.2 110.9 211.1 1,017.1 1,021.5 20.7 28.0 15.3
Development Budget 3.7 3.9 0.0 2.3 2.3 217.7 217.7 1.1 -1.6 -40.6
Election Commission 11.3 20.7 9.9 12.5 22.4 146.2 146.2 15.3 1.7 8.1
Operating Budget 11.3 20.7 9.9 9.7 19.6 127.0 127.0 15.4 -1.1 -5.2
Development Budget 0.0 0.0 0.0 2.7 2.7 19.1 19.1 14.3 2.7 N/A
IARCSC 59.2 98.0 20.9 70.3 101.8 819.3 826.2 12.3 3.8 3.9
Operating Budget 26.5 53.8 20.9 31.5 63.0 321.9 328.8 19.2 9.2 17.0
Development Budget 32.7 44.2 0.0 38.8 38.8 497.4 497.4 7.8 -5.4 -12.2
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 82.3 88.4 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
The High office of Oversight and Anti Corruption 11.2 22.3 11.5 12.5 28.9 163.8 169.3 17.1 6.6 29.3
Operating Budget 11.2 22.3 11.5 12.5 28.9 133.0 138.5 20.9 6.6 29.3
Development Budget 0.0 0.0 0.0 0.0 0.0 30.7 30.7 0.0 0.0 N/A
Independent Directorate of Local Governance 265.3 360.3 116.7 250.1 366.8 3,773.7 3,801.9 9.6 6.5 1.8
Operating Budget 258.5 353.5 116.7 245.4 362.0 2,543.4 2,571.5 14.1 8.5 2.4
Development Budget 6.8 6.8 0.0 4.8 4.8 1,230.3 1,230.3 0.4 -2.0 -29.7
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
Total Governance, Rule of Law and Human Rights 1343.5 2519.2 843.0 1102.2 2306.7 15,040.7 15,653.8 14.7 -212.5 -8.4
Operating Budget 1270.6 2426.5 835.4 1027.5 2224.4 11,177.5 11,790.6 18.9 -202.1 -8.3
Development Budget 72.8 92.6 7.6 74.7 82.3 3,863.2 3,863.2 2.1 -10.4 -11.2
Source: FPD using AFMIS data downloaded on the 27 May 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Works 2,550.8 3,548.3 111.8 1,232.3 1,344.1 23,584.5 24,612.1 5.5 -2,204.2 -62.1
Operating Budget 95.0 137.5 53.7 255.6 309.3 533.7 1,561.3 19.8 171.8 124.9
Development Budget 2,455.8 3,410.8 58.1 976.7 1,034.8 23,050.8 23,050.8 4.5 -2,376.0 -69.7
Ministry of Transport and Aviation 216.0 285.5 37.9 62.4 100.2 2,358.7 2,369.1 4.2 -185.3 -64.9
Operating Budget 86.0 122.2 37.9 61.8 99.7 536.5 546.8 18.2 -22.5 -18.4
Development Budget 129.9 163.3 0.0 0.5 0.5 1,822.2 1,822.2 0.0 -162.7 -99.7
Ministry of Communication 57.8 107.5 50.3 75.8 126.1 2,968.1 2,974.4 4.2 18.6 17.3
Operating Budget 49.1 92.1 46.9 46.5 93.4 503.5 509.8 18.3 1.3 1.4
Development Budget 8.7 15.4 3.4 29.3 32.7 2,464.6 2,464.6 1.3 17.4 112.9
Ministry of Energy and Water 410.2 477.2 46.5 511.5 558.0 12,541.9 12,577.3 4.4 80.8 16.9
Operating Budget 33.0 66.4 26.0 67.1 93.1 545.0 580.4 16.0 26.7 40.2
Development Budget 377.2 410.7 20.5 444.4 464.9 11,996.9 11,996.9 3.9 54.1 13.2
Water Supply and Canalization Corporation 5.9 12.6 0.0 0.0 0.0 513.1 513.1 0.0 -12.6 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 5.9 12.6 0.0 0.0 0.0 513.1 513.1 0.0 -12.6 -100.0
Da Brishna Shirkat 120.3 143.8 51.7 73.7 125.4 179.6 179.6 69.8 -18.4 -12.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 120.3 143.8 51.7 73.7 125.4 179.6 179.6 69.8 -18.4 -12.8
Ministry of Urban Development 216.7 225.3 16.4 25.4 41.8 1,445.4 1,457.6 2.9 -183.5 -81.4
Operating Budget 20.2 26.4 16.4 25.4 41.8 249.5 261.6 16.0 15.4 58.6
Development Budget 196.5 199.0 0.0 0.0 0.0 1,195.9 1,195.9 0.0 -199.0 -100.0
Independent Board of new Kabul 15.3 15.6 10.5 18.9 29.4 69.6 69.6 42.2 13.9 89.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 15.3 15.6 10.5 18.9 29.4 69.6 69.6 42.2 13.9 89.1
Ministry of Mines and Industries 115.2 198.7 61.6 135.8 200.2 2,334.8 2,348.1 8.5 1.5 0.8
Operating Budget 34.6 84.2 51.5 38.1 92.4 511.0 524.3 17.6 8.2 9.8
Development Budget 80.6 114.5 10.1 97.7 107.8 1,823.8 1,823.8 5.9 -6.7 -5.9
Geodesy and Cartography Office 10.8 27.5 9.7 12.3 27.3 2,234.3 2,234.5 1.2 -0.2 -0.8
Operating Budget 10.8 27.5 9.7 12.3 27.3 147.3 147.5 18.5 -0.2 -0.8
Development Budget 0.0 0.0 0.0 0.0 0.0 2,087.0 2,087.0 0.0 0.0 N/A
Directorate of Environment 15.8 29.2 17.8 18.4 36.2 288.8 296.0 12.2 7.0 23.9
Operating Budget 15.8 29.2 17.8 18.4 36.2 170.0 177.3 20.4 7.0 23.9
Development Budget 0.0 0.0 0.0 0.0 0.0 118.8 118.8 0.0 0.0 N/A
Afghanistan High Atomic Energy Commission 1.9 4.7 3.2 2.3 5.5 36.3 39.2 14.0 0.8 16.7
Operating Budget 1.9 4.7 3.2 2.3 5.5 36.3 39.2 14.0 0.8 16.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Provincial Muncipalities 48.3 0.0 0.0 76.5 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 48.3 0.0 0.0 76.5 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 0.0 48.3 0.0 0.0 76.5 1,570.9 1,570.9 4.9 28.2 58.3
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 48.3 0.0 0.0 76.5 1,570.9 1,570.9 4.9 28.2 58.3
Total Infrastructure and Natural Resources 3784.9 5124.3 417.5 2245.4 2670.9 50,126.0 51,241.5 5.2 -2453.4 -47.9
Operating Budget 346.6 590.3 263.1 527.7 798.8 3,232.7 4,348.1 18.4 208.4 35.3
Development Budget 3438.4 4533.9 154.4 1717.7 1872.1 46,893.4 46,893.4 4.0 -2661.8 -58.7
Ministry of Education 3,601.9 4,861.3 1,717.0 3,809.8 5,526.7 44,127.3 44,385.3 12.5 665.5 13.7
Operating Budget 3,246.8 4,502.7 1,717.0 3,339.6 5,056.5 29,592.0 29,849.9 16.9 553.8 12.3
Development Budget 355.1 358.6 0.0 470.2 470.2 14,535.3 14,535.3 3.2 111.6 31.1
Ministry of Higher Education 374.6 474.1 110.0 378.9 514.7 6,997.1 7,046.2 7.3 40.6 8.6
Operating Budget 302.5 402.0 94.5 321.3 441.6 3,190.8 3,239.8 13.6 39.6 9.8
Development Budget 72.1 72.1 15.5 57.6 73.1 3,806.3 3,806.3 1.9 1.0 1.4
Ministry of Information and Culture 69.7 118.4 52.6 97.5 150.2 1,353.8 1,394.5 10.8 31.8 26.8
Operating Budget 63.0 111.6 52.6 97.5 150.2 837.0 877.7 17.1 38.6 34.6
Development Budget 6.7 6.8 0.0 0.0 0.0 516.8 516.8 0.0 -6.8 -100.0
Science Academy 19.3 39.0 25.8 18.3 44.1 192.5 192.5 22.9 5.1 13.1
Operating Budget 18.6 38.3 25.8 9.4 35.1 156.0 156.0 22.5 -3.2 -8.3
Development Budget 0.7 0.7 0.0 9.0 9.0 36.4 36.4 24.6 8.3 1217.7
National Olympic Committee 37.0 40.7 0.1 8.2 8.2 814.6 816.6 1.0 -32.5 -79.8
Operating Budget 29.0 32.7 0.1 8.2 8.2 274.0 276.0 3.0 -24.5 -74.8
Development Budget 8.0 8.0 0.0 0.0 0.0 540.6 540.6 0.0 -8.0 -100.0
Total Education 4102.4 5533.4 1905.5 4312.7 6243.9 53,485.3 53,835.0 11.6 710.5 12.8
Operating Budget 3659.8 5087.2 1889.9 3776.0 5691.6 34,049.8 34,399.5 16.5 604.4 11.9
Development Budget 442.6 446.2 15.5 536.8 552.3 19,435.5 19,435.5 2.8 106.1 23.8
Ministry of Agriculture 879.3 1,033.5 96.4 252.2 360.4 7,899.0 8,148.9 4.4 -673.0 -65.1
Operating Budget 133.2 227.5 93.3 134.1 239.1 1,291.5 1,541.4 15.5 11.6 5.1
Development Budget 746.1 805.9 3.1 118.2 121.3 6,607.5 6,607.5 1.8 -684.7 -85.0
Ministry of Counter Narcotics 14.1 25.8 13.3 20.7 34.0 864.0 871.5 3.9 8.2 31.7
Operating Budget 14.1 25.8 13.3 20.7 34.0 140.8 148.2 22.9 8.2 31.7
Development Budget 0.0 0.0 0.0 0.0 0.0 723.2 723.2 0.0 0.0 N/A
Ministry of Rural Rehabilitation and Development 608.8 897.1 47.8 4,044.8 4,099.8 19,519.0 19,597.7 20.9 3,202.7 357.0
Operating Budget 48.1 101.2 47.8 53.1 108.2 604.1 682.8 15.8 7.0 6.9
Development Budget 560.6 795.9 0.0 3,991.6 3,991.6 18,914.9 18,914.9 21.1 3,195.7 401.5
Total Agriculture and Rural Development 1502.2 1956.4 157.6 4317.7 4494.2 28,282.0 28,618.1 15.7 2537.8 129.7
Operating Budget 195.4 354.5 154.5 207.9 381.3 2,036.5 2,372.5 16.1 26.8 7.6
Development Budget 1306.8 1601.9 3.1 4109.8 4112.9 26,245.6 26,245.6 15.7 2511.1 156.8
Source: FPD using AFMIS data downloaded on the 27 May 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Health 577.5 786.5 203.7 442.8 646.5 13,141.8 13,152.1 4.9 -140.1 -17.8
Operating Budget 207.1 409.7 203.7 277.0 480.7 3,395.9 3,406.1 14.1 71.0 17.3
Development Budget 370.4 376.9 0.0 165.8 165.8 9,746.0 9,746.0 1.7 -211.1 -56.0
Total Health 577.5 786.5 203.7 442.8 646.5 13,141.8 13,152.1 4.9 -140.1 -17.8
Operating Budget 207.1 409.7 203.7 277.0 480.7 3,395.9 3,406.1 14.1 71.0 17.3
Development Budget 370.4 376.9 0.0 165.8 165.8 9,746.0 9,746.0 1.7 -211.1 -56.0
Ministry of Frontiers and Tribal Affairs 35.6 78.0 16.0 27.8 48.3 599.5 620.1 7.8 -29.6 -38.0
Operating Budget 35.6 78.0 16.0 27.8 48.3 402.4 423.1 11.4 -29.6 -38.0
Development Budget 0.0 0.0 0.0 0.0 0.0 197.1 197.1 0.0 0.0 N/A
Ministry of Martyrs, Disabled and Social Affairs 1,316.4 2,519.7 816.4 1,212.5 2,028.9 2,100.5 7,039.0 28.8 -490.7 -19.5
Operating Budget 1,255.9 2,433.0 814.9 1,197.2 2,012.0 1,385.8 6,324.4 31.8 -421.0 -17.3
Development Budget 60.5 86.7 1.5 15.3 16.9 714.7 714.7 2.4 -69.8 -80.5
Ministry of Refugees and Repatriates 26.6 42.8 13.5 26.9 40.4 246.2 301.6 13.4 -2.5 -5.7
Operating Budget 15.8 32.0 13.5 24.1 37.6 205.2 260.7 14.4 5.5 17.3
Development Budget 10.8 10.8 0.0 2.8 2.8 40.9 40.9 6.8 -8.0 -74.1
Ministry of Women Affairs 17.0 32.2 12.2 17.7 32.7 226.1 240.6 13.6 0.5 1.6
Operating Budget 14.2 29.5 12.2 17.7 32.7 188.8 203.3 16.1 3.2 11.0
Development Budget 2.7 2.7 0.0 0.0 0.0 37.3 37.3 0.0 -2.7 -100.0
Office of Disaster Preparedness 6.5 15.4 4.1 7.9 13.2 163.8 163.8 8.1 -2.2 -14.4
Operating Budget 6.5 12.6 4.1 7.9 13.2 97.8 97.8 13.5 0.6 5.0
Development Budget 0.0 2.9 0.0 0.0 0.0 66.1 66.1 0.0 -2.9 -100.0
Directorate of Kochis 7.5 10.0 2.2 18.6 21.5 99.4 101.6 21.2 11.5 114.8
Operating Budget 4.1 6.7 2.2 5.6 8.4 45.6 47.8 17.7 1.8 26.2
Development Budget 3.3 3.3 0.0 13.0 13.0 53.8 53.8 24.3 9.7 293.3
Total Social Protection 1409.6 2698.1 864.4 1311.4 2185.0 3,435.4 8,466.9 25.8 -513.1 -19.0
Operating Budget 1332.3 2591.7 862.9 1280.2 2152.3 2,325.6 7,357.0 29.3 -439.4 -17.0
Development Budget 77.3 106.3 1.5 31.2 32.7 1,109.9 1,109.9 -73.6 -69.2
Ministry of Finance 466.2 723.6 248.8 432.7 722.1 6,280.6 6,855.1 10.5 -1.5 -0.2
Operating Budget 187.5 377.0 138.9 259.3 431.3 1,836.0 2,410.5 17.9 54.3 14.4
Development Budget 278.7 346.6 109.9 173.4 290.8 4,444.6 4,444.6 6.5 -55.8 -16.1
Ministry of Commerce 51.4 67.6 28.5 62.0 90.4 795.5 812.9 11.1 22.8 33.8
Operating Budget 43.6 59.3 25.9 50.0 76.0 367.0 384.4 19.8 16.6 28.0
Development Budget 7.8 8.3 2.6 11.9 14.5 428.5 428.5 3.4 6.2 75.1
Ministry of Economy 37.7 69.8 27.2 80.1 112.2 657.2 661.2 17.0 42.4 60.7
Operating Budget 17.5 39.7 16.1 22.9 43.9 252.4 256.4 17.1 4.2 10.7
Development Budget 20.2 30.2 11.1 57.1 68.3 404.8 404.8 16.9 38.1 126.4
Control and Audit Office 11.6 21.7 18.9 33.6 52.5 526.8 532.5 9.9 30.8 141.8
Operating Budget 7.5 15.2 10.9 7.9 18.8 120.0 125.7 14.9 3.6 23.8
Development Budget 4.1 6.5 8.0 25.7 33.7 406.8 406.8 8.3 27.2 415.3
Central Statistics Office 17.2 33.5 10.6 22.4 37.7 295.0 296.3 12.7 4.3 12.7
Operating Budget 13.1 13.1 9.5 11.7 25.9 142.0 143.3 18.1 12.8 97.4
Development Budget 4.1 20.3 1.1 10.7 11.8 153.0 153.0 7.7 -8.5 -42.0
Afghanistan National Standard Authority 3.2 6.7 3.1 2.4 7.3 246.6 248.4 2.9 0.6 8.4
Operating Budget 3.2 3.2 3.1 2.4 7.3 70.3 72.1 10.1 4.1 128.8
Development Budget 0.0 3.5 0.0 0.0 0.0 176.3 176.3 0.0 -3.5 -100.0
Total Economic Governance and Private Sector Development 587.3 923.0 337.1 633.1 1022.3 8,801.7 9,406.5 10.9 99.3 10.8
Operating Budget 272.4 507.5 204.4 354.3 603.2 2,787.7 3,392.4 17.8 95.7 18.9
Development Budget 314.9 415.4 132.7 278.8 419.1 6,014.1 6,014.1 7.0 3.6 0.9
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 52.0 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 52.0 0.0 N/A 0.0 N/A
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 262.9 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 0.0 262.9 0.0 N/A 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 0.0 64.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 64.2 0.0 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 29,048.7 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,818.3 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 29,048.7 64.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 5,133.2 64.2
25 TOTAL GROSS EXPENDITURES 22,590.4 38,381.3 14,190.4 25,727.6 41,265.4 354,012.9 354,077.1 11.7 2,884.1 7.5
Operating Budget 16,565.4 30,805.8 13,875.5 18,779.8 33,995.2 196,327.0 196,327.0 17.3 3,189.4 10.4
Development Budget 6,025.0 7,575.4 314.9 6,947.8 7,270.1 157,685.9 157,750.1 4.6 -305.3 -4.0
Source: FPD using AFMIS data downloaded on the 27 May 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 22,505.3 38,295.5 14,194.4 25,726.0 41,264.4 2,968.8 7.8

150 Sale of Land and Buildings 89.8 98.2 3.1 6.8 13.2 -85.0 -86.5

2+150 TOTAL GROSS EXPENDITURE 22,595.2 38,393.8 14,197.5 25,732.8 41,277.6 2,883.8 7.5
RECURRENT EXPENDITURE 19,073.8 33,823.6 14,161.1 20,774.7 36,283.2 2,459.6 7.3
CAPITAL EXPENDITURE 3,521.3 4,570.1 36.4 4,958.0 4,994.4 424.3 9.3

701 General Public Services 2,517.9 5,422.1 1,828.4 2,523.6 4,924.2 -498.0 -9.2
Recurrent Expenditure 2,437.0 5,340.1 1,823.7 2,451.2 4,847.0 -493.1 -9.2
Capital Expenditure 80.9 82.0 4.7 72.5 77.1 -4.9 -5.9
702 Defence 3,245.7 8,944.0 6,182.3 3,665.1 10,544.5 1,600.5 17.9
Recurrent Expenditure 3,145.9 8,816.9 6,172.7 3,654.8 10,524.5 1,707.6 19.4
Capital Expenditure 99.7 127.1 9.7 10.4 20.0 -107.1 -84.3
703 Public Order and Safety 5,313.3 7,677.3 2,588.2 6,666.4 9,259.7 1,582.4 20.6
Recurrent Expenditure 5,181.8 7,522.7 2,587.2 6,549.4 9,141.7 1,619.0 21.5
Capital Expenditure 131.5 154.6 1.0 117.0 118.0 -36.6 -23.7
704 Economic Affairs 5,246.8 7,187.4 589.5 6,815.7 7,445.3 257.9 3.6
Recurrent Expenditure 2,338.4 3,282.2 568.5 2,134.9 2,743.5 -538.7 -16.4
Capital Expenditure 2,908.4 3,905.2 21.0 4,680.8 4,701.9 796.6 20.4
705 Environmental Protection 11.8 24.2 10.3 14.9 25.2 1.0 4.2
Recurrent Expenditure 11.8 24.2 10.3 14.8 25.1 0.9 3.8
Capital Expenditure 0.0 0.0 0.0 0.1 0.1 0.1 N/A
706 Housing and Communal Ammenities 202.6 211.3 16.4 29.8 46.2 -165.1 -78.1
Recurrent Expenditure 40.8 49.5 16.4 24.5 40.9 -8.6 -17.4
Capital Expenditure 161.8 161.8 0.0 5.3 5.4 -156.5 -96.7
707 Health 590.8 812.4 216.1 463.5 679.5 -132.9 -16.4
Recurrent Expenditure 553.6 775.2 216.1 446.8 662.8 -112.4 -14.5
Capital Expenditure 37.2 37.2 0.0 16.7 16.7 -20.5 -55.1
708 Recreation, Culture and Religion 187.3 281.7 87.4 215.3 302.7 21.0 7.5
Recurrent Expenditure 163.6 257.9 87.4 212.0 299.4 41.5 16.1
Capital Expenditure 23.6 23.8 0.0 3.3 3.3 -20.5 -86.1
709 Education 4,557.2 6,750.8 1,856.5 4,224.0 6,110.9 -639.9 -9.5
Recurrent Expenditure 4,490.7 6,684.2 1,856.5 4,185.4 6,072.3 -612.0 -9.2
Capital Expenditure 66.5 66.6 0.0 38.7 38.7 -28.0 -42.0
710 Social Protection 721.8 1,082.5 822.2 1,114.3 1,939.3 856.8 79.1
Recurrent Expenditure 710.1 1,070.7 822.2 1,101.0 1,926.0 855.3 79.9
Capital Expenditure 11.8 11.8 0.0 13.3 13.3 1.5 12.6
Source: FPD using AFMIS data downloaded on the 27 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392

Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 3,431.5 4,471.9 33.3 4,951.2 4,981.2 509.2 11.4
Land and Buildings 3,063.0 4,058.0 21.3 1,257.1 1,275.1 -2,782.9 -68.6
251/8 Purchase of Land and Buildings 3,152.8 4,156.2 24.5 1,263.9 1,288.3 -2,867.9 -69.0
251 Buildings and Structures 3,131.3 4,134.2 24.5 1,262.1 1,286.5 -2,847.6 -68.9
258 Land 21.5 22.1 0.0 1.8 1.8 -20.3 -91.9
150 Sale of Land and Buildings -89.8 -98.2 -3.1 -6.8 -13.2 85.0 -86.5
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 258.7 304.0 11.9 309.7 321.7 17.6 5.8
257 Valuables 0.0 0.0 0.0 0.6 0.6 0.6 N/A
259 Capital Advance Payments 109.9 109.9 0.0 3,383.8 3,383.8 3,274.0 2980.1
Source: FPD using AFMIS data downloaded on the 27 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 2,577.9 -15,562.0 7,260.5 11,188.1 -17,515.0 -1,953.0 12.6

3 NET ACQUISITION OF FINANCIAL ASSETS 2,502.7 -7,384.4 8,798.7 10,122.1 10,963.5 18,347.9 -248.5
Domestic 2,502.7 -7,384.4 8,798.7 10,122.1 10,963.5 18,347.9 -248.5
Currency and Deposits 168.9 -1,287.4 10,156.2 8,516.5 17,677.4 18,964.8 -1473.1
311 Treasury Single Account -1,695.8 -3,695.8 11,453.9 9,719.0 21,075.6 24,771.4 -670.3
313 Donor Accounts 1,864.6 2,408.3 -1,297.7 -1,202.5 -3,398.2 -5,806.6 -241.1
314/90 Other Deposit Accounts 0.0 0.0 0.0 0.0 0.1 0.0 55.6
317 Loans 0.0 10.7 0.7 0.0 13.2 2.5 23.9
319 Other Accounts Receivable 260.7 416.3 122.3 -5.4 122.3 -294.0 -70.6
Other Assets 2,073.1 -6,524.0 -1,480.6 1,611.1 -6,849.5 -325.5 5.0
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 75.2 -8,177.6 -1,538.2 1,065.9 -28,478.6 -20,300.9 248.2
Domestic -188.1 -8,454.3 -1,515.0 816.5 -5,828.1 2,626.2 -31.1
411 Accounts Payable 18.8 59.2 182.9 769.2 1,053.8 994.6 1679.4
413 Pension Liabilities 31.1 31.6 -13.5 0.5 0.7 -30.9 -97.9
423 Other Payables 0.0 0.0 0.0 0.0 1,085.8 1,085.8 N/A
451 Other Liabilities -238.0 -8,545.1 -1,684.3 46.8 -7,968.4 576.7 -6.7
Foreign 263.3 276.7 -23.3 249.5 5,453.2 5,176.5 1871.0
431 Foreign Currency 0.1 0.3 0.4 -10.6 2,211.7 2,211.4 858841.3
181-2 Loans 263.2 276.4 -23.7 260.0 3,241.5 2,965.1 1072.7
Source: FPD using AFMIS data downloaded on the 27 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Jaw - 3 Jaw - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 19,927.4 53,857.5 6,933.9 14,494.7 58,611.7 4,754.2 8.8
2-25 Expenditures (Recurrent) 19,073.8 33,823.6 14,161.1 20,774.7 36,283.2 2,459.6 7.3
23 Interest 40.4 40.4 11.8 31.6 50.2 9.7 24.0

Net Balance (1-2-25) 853.6 20,033.9 -7,227.2 -6,280.0 22,328.5 2,294.6 11.5
Primary Balance (1-2-25+23) 894.1 20,074.4 -7,215.4 -6,248.4 22,378.7 2,304.3 11.5

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 3,431.5 4,471.9 33.3 4,951.2 4,981.2 509.2 11.4

Net Lending-Borrowing (1-2) -2,577.9 15,562.0 -7,260.5 -11,231.2 17,347.4 1,785.4 11.5

Financing (3+4+5) 2,577.9 -15,562.0 7,260.5 11,231.2 -17,347.4 -1,785.4 11.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 2,502.7 -7,384.4 8,798.7 10,122.1 10,963.5 18,347.9 -248.5
4 Net Acquisition of Financial Liabilities 75.2 -8,177.6 -1,538.2 1,065.9 -28,478.6 -20,300.9 248.2

5 RETAINED EARNINGS 0.0 0.0 0.0 43.2 167.7 167.7

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

Source: FPD using AFMIS data downloaded on the 27 May 2013

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Footnotes

Table 2 3

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

Table 4 5

1/ Interest category does not include loan principal payments.

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

Table 8

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

Tables 9 - 10

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

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Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
- 15 -
 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, Acting Head / Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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