1394

3% 3% 2% Year To Date Spending

8%
Domestic Revenue Raised YTD
Security
4%

49%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 34.6 bn
Education
Health Change on Last Year
13%
Agriculture and Rural Development
Social Protection 7.5%
Economic Governance and Private Sector Development
Unclassified
12%
Inner Chart is 1393 6%

450000
Overall Revenue Performance to Target Month 4 Report
400000 1394 Collection
350000 50000
300000 1393 Collection
40000
250000
1394 Target
200000 30000 1393 YTD 1394 YTD

150000
20000 Expediture Performance YTD
100000
50000 10000
0
Jadi Dalwa Hoot Hamal Sawr Jawza Saratan Asad Sunbula Meezan Aqrab Qaws 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 5th June 2015 Fiscal Policy Directorate

 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Overall Revenue Performance to Target Tax Revenue Performance to Target

Afs Millions Afs Millions
450000
80000
400000
70000
350000
60000
300000
50000
250000
40000
200000
30000
150000
100000 20000

50000 10000
Not including customs revenue
0 0
Jadi Dalwa Hoot Hamal Sawr Jawza Saratan Asad Sunbula Meezan Aqrab Qaws Jadi Dalwa Hoot Hamal Sawr Jawza Saratan Asad Sunbula Meezan Aqrab Qaws

Revenue t Revenue t-1 Target t Revenue t Revenue t-1 Target t

Customs Revenue Performance to Target Non-Tax Revenue Performance to Target

Afs Millions
Afs Millions
25000
35000

30000 20000
25000
15000
20000

15000 10000

10000 5000
5000
Not including miscellaneous or social security revenue
0
0 Jadi Dalwa Hoot Hamal Sawr Jawza Saratan Asad Sunbula Meezan Aqrab Qaws
Jadi Dalwa Hoot Hamal Sawr Jawza Saratan Asad Sunbula Meezan Aqrab Qaws
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

40000 500000
35000 450000
400000
30000
350000
25000
300000
20000 250000
15000 200000
150000
10000
100000
5000 50000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

Expenditure on Operations Expenditure on Development

300000 160000
140000
250000
120000
200000 100000

150000 80000
60000
100000
40000
50000 20000

0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
28.5% 10.9% 42.0% 20.6% 12.0%
100000

80000

60000

40000

20000

0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets
Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Presidents Office 99.9% 1 Geodesy and Cartography Office 56.8%
2 Office of Disaster Preparedness 56.3% 2 Office of Disaster Preparedness 44.3%
3 General Directorate of National Security 49.5% 3 Ministry of Commerce 37.7%
4 Ministry of Finance 41.3% 4 National Assembly Meshanro Jirga 32.0%
5 The High office of Oversight and Anti Corruption 39.6% 5 Ministry of Interior 29.7%
6 Supreme Court 33.3% 6 Directorate of Environment 29.1%
7 Ministry of Rural Rehabilitation and Development 32.9% 7 The High office of Oversight and Anti Corruption 24.3%
8 National Assembly Wolesi Jirga 32.3% 8 Ministry of Urban Development 21.0%
9 Attorney General 31.0% 9 Ministry of Economy 19.2%
10 Geodesy and Cartography Office 30.1% 10 Ministry of Women Affairs 17.6%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 21.3% 1 Ministry of Rural Rehabilitation and Development 16.3%
2 Ministry of Defence 14.0% 2 Ministry of Public Works 17.2%
3 Ministry of Education 24.7% 3 Da Brishna Shirkat 13.7%
4 General Directorate of National Security 49.5% 4 Ministry of Public Health 11.7%
5 Ministry of Martyrs, Disabled and Social Affairs 17.1% 5 Ministry of Agriculture 12.7%
6 Ministry of Higher Education 23.8% 6 Ministry of Energy and Water 10.4%
7 Ministry of Finance 41.3% 7 Ministry of Education 4.2%
8 Supreme Court 33.3% 8 Ministry of Finance 12.1%
9 Ministry of Foreign Affairs 28.9% 9 Ministry of Higher Education 17.0%
10 Ministry of Public Health 27.1% 10 Ministry of Urban Development 21.0%
Expected Execution 33.3% Expected Execution 0.0%
Table 1. Sources and Uses of Funds Table
Table 2. Revenue Summary Table
Table 3. Monthly Revenue Collection
Year: 1393 1393 1393 1393 1394 1394 1394 1394
Month: 1 2 3 4 1 2 3 4

Total Revenues 8017.5 12541.6 34865.8 18790.8 31940.7 10327.6 28989.8 27255.6
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 7921.7 7514.3 8893.0 10287.4

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6345.6 5608.7 6949.7 7292.2
Fixed Taxes 905.5 877.3 877.4 885.1 725.5 792.9 888.1 739.2
Income Taxes 946.4 1605.2 2154.2 1324.9 1189.3 1408.2 1888.4 1636.8
Property Taxes 64.7 82.8 74.6 50.6 73.6 64.4 94.7 17.2
Sales Taxes 1494.7 746.2 1462.8 2094.3 2048.9 875.6 1167.8 2078.2
Other Taxes 143.4 210.7 1112.5 733.8 189.3 156.1 454.9 443.1
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2119.1 2311.4 2455.9 2377.8

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 1576.0 1905.7 1943.3 2995.1
Income from Capital Property 123.6 98.8 82.7 114.4 96.6 115.2 88.6 361.4
Sales of Goods and Services 248.1 285.7 200.7 173.9 523.1 187.9 253.5 268.2
Administrative Fees 779.6 529.1 1115.1 820.5 701.2 945.4 851.0 995.5
Royalties 12.8 17.8 12.9 50.2 49.1 21.5 14.8 4.5
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 29.4 104.1 80.1 101.5
Extractive Industry 10.6 28.1 146.0 49.9 16.3 119.3 20.0 26.9
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 155.2 71.7 92.1 835.0
Social Contributions 4.5 410.7 555.2 377.5 5.2 340.5 543.2 402.1

Grants 1237.5 5621.5 25167.2 10002.2 24019.0 2813.3 20096.8 16968.3

Foreign Governments 1237.5 5621.5 25167.2 10002.2 24019.0 2813.3 20096.8 16968.3
Foreign Governments - Current 2831.4 18130.9 6374.5 22183.0 571.3 15993.4 13019.9
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 1836.0 2242.1 4103.4 3948.4
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 4. Provincial Revenue Collection

1393 1394 1394 1393 1394 1394 YTD % % Growth Month Overview:
Month 4 YTD Month 3 Month 4 Target Target M-o-M Y-o-Y
Kabul 814.1 959.3 334.0 193.1 315.9 2663.3 36.0% -5.4% 63.6% This sheet shows the revenue collected by each of the 34
Kapisa 32.4 67.9 17.5 15.5 35.3 126.2 53.8% 102.3% 128.6% provinces, and the central Ministries.
Parwan 55.6 55.7 28.5 29.1 -0.2 235.2 23.7% -100.6% -100.6%
Wardak 44.8 55.7 24.9 25.1 12.5 185.0 30.1% -49.9% -50.4%
Notes:
Logar 32.7 53.5 23.5 13.2 12.7 149.4 35.8% -45.8% -3.7%
Nangarhar 3415.1 4112.1 1025.6 926.5 1110.1 12561.6 32.7% 8.2% 19.8% - Typically those on the border will have higher collection
Laghman 38.0 61.7 28.2 20.9 15.6 155.4 39.7% -44.7% -25.5% given the customs revenue generated there.
Pangsher 17.2 47.8 8.4 7.6 8.0 80.9 59.1% -4.4% 5.6%
Baghlan 72.1 95.7 33.4 34.1 21.2 307.0 31.2% -36.5% -37.7% Glossary:
Bamyan 44.2 32.1 11.5 32.9 8.7 110.0 29.2% -24.2% -73.5%
Ghazni 68.7 123.5 44.9 25.8 33.7 310.2 39.8% -25.0% 30.9% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 33.4 157.2 52.7 13.5 56.9 169.5 92.7% 8.0% 320.5%
the country.
Paktiya 304.5 426.6 154.6 60.3 120.4 742.1 57.5% -22.1% 99.6%
Khost 217.0 196.9 43.7 64.2 60.3 1306.1 15.1% 37.9% -6.2% M-o-M: Month on Month - the change since the last month.
Kunar 41.5 69.6 21.0 16.3 23.5 368.4 18.9% 12.0% 44.2%
Nuristan 6.3 9.0 2.2 6.2 6.1 43.1 20.9% 176.8% -1.9% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 71.1 86.8 32.0 40.7 24.1 311.5 27.9% -24.8% -40.9% year.
Takhar 84.0 136.9 11.8 36.7 41.0 328.7 41.6% 247.3% 11.8%
Kunduz 239.2 238.4 44.1 56.2 102.7 1386.8 17.2% 133.0% 82.9%
Samangan 32.4 47.2 14.3 15.2 15.0 118.5 39.9% 5.5% -1.0%
Balkh 2492.6 2485.8 651.8 577.0 730.5 10291.3 24.2% 12.1% 26.6%
Saripul 26.1 38.8 11.5 14.2 9.7 95.0 40.8% -15.2% -31.4%
Ghor 26.9 32.3 12.0 16.0 8.9 153.6 21.1% -26.4% -44.6%
Dikondy 12.9 20.4 11.7 6.4 5.3 73.9 27.6% -54.8% -16.7%
Uruzgan 6.4 30.4 4.5 2.4 6.2 74.2 40.9% 38.8% 155.0%
Zabul 18.8 21.2 8.3 9.0 6.1 111.4 19.0% -25.9% -31.9%
Kandahar 1015.7 1467.5 432.0 302.0 406.6 3073.6 47.7% -5.9% 34.6%
Jawzjan 55.6 86.7 29.0 24.7 23.8 257.6 33.6% -18.1% -3.5%
Faryab 1204.6 714.4 189.4 305.3 135.5 4663.7 15.3% -28.5% -55.6%
Helmand 147.7 159.6 22.1 63.7 64.4 666.9 23.9% 191.0% 1.2%
Badghis 21.8 32.4 8.6 10.4 17.4 93.7 34.6% 102.8% 67.5%
Herat 3852.0 5161.3 1499.6 870.1 1156.7 20030.1 25.8% -22.9% 32.9%
Farah 764.2 936.5 271.0 198.7 362.0 2152.1 43.5% 33.6% 82.2%
Nimroz 1888.3 2289.1 593.9 381.4 610.1 5745.9 39.8% 2.7% 60.0%
Central Ministries 57017.9 78003.8 23287.6 14376.4 21688.9 54780.7 142.4% -6.9% 50.9%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 74215.6 98513.8 28989.8 18790.8 27255.6 123922.8 79.5% -6.0% 45.0%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 4 YTD Month 3 Month 4 Budget Budget
Total Gross Expenditure 74998.1 75501.7 30721.4 23174.9 30423.7 430021.7 17.6% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 14596.0 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 74981.6 75488.3 30718.0 23172.3 30420.3
Notes:
Compensation of Employees 44640.8 45424.0 19082.3 12144.0 14075.5 159171.4 28.5% - Expenditure on salaries has decreased YTD on last year, reflecting an effort
of which operating budget 44640.79 45424.0 16172.46 12144.05 14075.46 159171.4 28.5% to bring controls over expenditures in the new year.
Wages and Salaries 42974.0 43632.0 18228.7 11698.3 13523.2
Wages and Salaries in Cash 38040.0 38756.7 15839.1 9877.4 11956.8 - Likewise other elements of expenditure including: travel; communications
Wages and Salaries in Kind 4933.9 4691.5 2276.7 1821.0 1540.9 costs and other goods and services use has fallen; however the costs for fuel
Wages and Salary Advance 0.0 183.8 112.9 -0.1 25.5 have risen on the same period last year, despite falls in prices.
Social Benefits 320.1 348.4 158.9 113.8 130.4
Social Benefits - in Cash 320.1 348.4 158.9 113.8 130.4 Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Total Gross Expenditure: the total expenditures including interest payments
Return of Salaries -80.6 -82.7 -38.0 -27.3 -23.5 .
Other Compensation 1427.3 1526.3 732.7 359.2 445.5
Core Budget: The operating budget plus the development budget
Use of Goods and Services 13785.7 15901.7 6575.8 5622.0 8031.9 146313.5 10.9%
of which operating budget 5577.7 8298.3 2192.6 2283.1 3605.0 86151.7 9.6% Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Travel 664.0 532.4 209.6 177.1 237.3 does not result in the acquisition of a fixed asset. For example payments for
Communications 603.2 566.0 238.7 227.7 275.5 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Contracted Services 5421.3 5495.6 1883.8 2760.1 3145.6
recurrent items and vice versa
Repairs and Maintenance 1024.2 651.3 230.3 465.2 338.0
Utilities 548.2 691.8 210.5 244.4 386.3 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Fuel 1343.4 4609.3 2352.6 530.3 1832.8 example a tractor or irrigation pump (also called Capital Expenditure)
Other Use of Goods and Services 4181.4 3355.3 1450.3 1217.2 1816.4
Tools and materials (< 50,000) 753.7 681.4 265.6 247.3 392.7 Compensation of Employees: The total remuneration, in cash or kind,
Other Expenses 1264.1 645.5 364.8 453.2 268.8 payable to an employee for work done during the accounting period. It
Advances and Return of Expenditure 2163.6 2028.4 819.9 516.7 1154.9 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
Interest 64.4 252.9 78.0 0.0 149.3 601.9 42.0%
employees.
To Non-Residents 64.4 252.9 78.0 0.0 149.3
Goods and Services: Expenditure items such as electricity costs,
Social Transfers 5220.0 1909.8 519.3 2812.5 1390.5 9284.8 20.6% maintenance and repair, consultancy services and items with a purchase
Subsidies 450.0 96.7 96.7 200.0 0.0 value below Afs 50,000
Grants to Government Units & Other organisations 13.2 60.2 44.4 5.5 15.8
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 Subsidies: Payments made to State Owned Enterprises to help them cover
Grants to Foreign Government - Capital 13.2 60.2 44.4 5.5 15.8 their costs
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0
Transfers: Payments to a person or organization for which no service is
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
received, for which pension payments and subsidies
Social Security 4761.8 1602.9 228.2 2612.0 1374.7
Other Social Transfers -4.9 150.0 150.0 -4.9 0.0 Interest Payments: The interest paid on outstanding loans
Social Assistance 0.0 0.0 0.0 0.0 0.0
Advance Subsides, Grants -4.9 150.0 150.0 -4.9 0.0 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
Gross Acquisition of Nonfinancial Assets 11287.3 12013.2 4466.0 2596.3 6776.5 100054.1 12.0% year (increasing their original budget)
of which operating budget 441.6 380.5 156.7 221.9 84.7 13942.4 2.7%
Net Acquisition of Nonfinancial Assets 11270.7 11999.8 4462.6 2593.7 6773.1
Sale of Land and Buildings -16.5 -13.4 -3.4 -2.6 -3.4
Buildings and Structures 5240.2 5906.5 3443.4 1583.9 2463.2
Machinery / Equipment (>50,000) 725.1 2291.4 883.8 469.0 636.9
Valuables 0.0 0.0 0.0 0.0 0.0
Land 296.1 7.3 0.0 155.4 7.3
Capital Advance Payments 5025.8 3807.9 138.8 388.1 3669.1

Memorandum Items
Contingency Funds 14596.0

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations
Afs Mi l l i ons 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 4 YTD Month 3 Month 4 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 55944.5 56265.5 20308.7 17461.6 19305.0 269152.2 20.9% -4.9% 10.6% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 55928.0 56252.1 20303.5 17459.0 19301.5 -4.9% 10.6%
Notes:
Compensation of Employees 44640.8 45424.0 16172.5 12144.0 14075.5 159171.4 28.5% -13.0% 15.9%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 42974.0 43632.0 15559.2 11698.3 13523.2 -13.1% 15.6%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 38040.0 38756.7 13596.5 9877.4 11956.8 -12.1% 21.1%
Wages and Salaries in Kind 4933.9 4691.5 1962.6 1821.0 1540.9 -21.5% -15.4% - Operations expenditure is mainly composed of salaries, which to
Wages and Salary Advance 0.0 183.8 0.0 -0.1 25.5 - -21465% date have made up 85% of operating expenditure, which is more
Social Benefits 320.1 348.4 123.0 113.8 130.4 6.0% 14.6% or less in line with the proportion last year (84%).
Social Benefits - in Cash 320.1 348.4 123.0 113.8 130.4 6.0% 14.6%
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - Glossary:
Return of Salaries -80.6 -82.7 -25.5 -27.3 -23.5 -7.6% -13.8%
Total Gross Expenditure: the total expenditures including interest
Other Compensation 1427.3 1526.3 515.8 359.2 445.5 -13.6% 24.0%
payments

Use of Goods and Services 5577.7 8298.3 2192.6 2283.1 3605.0 86151.7 9.6% 64.4% 57.9% Operating Budget: the Government budget is split into operating
Travel 536.4 458.3 236.1 147.9 194.1 -17.8% 31.2% and development. Operating is the expenditure not targeted
Communications 585.0 566.0 240.5 224.4 275.5 14.5% 22.8% towards particular development projects under the NPPs.
Contracted Services 272.4 229.4 85.0 148.9 107.3 26.3% -28.0%
Repairs and Maintenance 999.3 651.3 408.9 459.1 338.0 -17.3% -26.4% Development Budget: The Government budget for development
Utilities 521.5 691.8 172.3 234.2 386.3 124.2% 65.0% projects implemented by Government agencies. It contains
Fuel 1328.4 4593.6 407.9 522.3 1820.9 346.4% 248.6% recurrent and capital expenditure in Afghanistan. These projects
are mainly donor funded. The Development Budget is sometimes
Other Use of Goods and Services 1334.7 1108.0 641.8 546.3 482.9 -24.8% -11.6%
referred to as the Capital Budget in other countries
Tools and materials (< 50,000) 533.5 312.9 297.8 140.1 188.0 -36.9% 34.1%
Other Expenses 784.7 596.7 328.7 405.2 231.1 -29.7% -43.0%
Advances and Return of Expenditure 16.5 198.3 15.3 0.9 63.8 317.0% 6856.9%

Interest 64.4 252.9 2.9 0.0 149.3 601.9 42.0% 5048.8% -

To Non-Residents 64.4 252.9 2.9 0.0 149.3 5048.8% -

Social Transfers 5220.0 1909.8 1784.1 2812.5 1390.5 9284.8 20.6% -22.1% -50.6%
Subsidies 450.0 96.7 250.0 200.0 0.0 -100.0% -100.0%
Grants to Government Units & Other organisations 13.2 60.2 2.3 5.5 15.8 587.8% 190.3%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 13.2 60.2 2.3 5.5 15.8 587.8% 190.3%
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 4761.8 1602.9 1531.8 2612.0 1374.7 -10.3% -47.4%
Other Social Transfers -4.9 150.0 0.0 -4.9 0.0 - -100.0%
Social Assistance 0.0 0.0 0.0 0.0 0.0 - -
Advance Subsides, Grants -4.9 150.0 0.0 -4.9 0.0 - -100.0%

Gross Acquisition of Nonfinancial Assets 441.6 380.5 156.7 221.9 84.7 13942.4 2.7% -46.0% -61.8%
Net Acquisition of Nonfinancial Assets 425.1 367.0 151.4 219.3 81.2 -46.4% -63.0%
Sale of Land and Buildings -16.5 -13.4 -5.2 -2.6 -3.4 -34.6% 32.8%
Buildings and Structures 58.8 96.0 3.1 55.4 72.5 2202.6% 30.9%
Machinery / Equipment (>50,000) 86.8 278.0 12.9 11.2 7.6 -41.1% -31.8%
Valuables 0.0 0.0 0.0 0.0 0.0 - -
Land 296.1 4.4 140.7 155.4 4.4 -96.8% -97.1%
Capital Advance Payments -0.1 2.1 -0.1 0.0 0.1 -174.8% 4864%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 7. Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 4 YTD Month 4 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 75110.8 75598.5 23174.9 30482.1 430021.7 17.6% 0.6% 31.5% undertaken by each Ministry, so you can see how
74707.7 74198.0 22968.9 29829.3 409215.9 much each Ministry was budgeted, and how
Ministry of Interior 13636.2 15587.2 3544.3 4906.7 73115.6 21.3% 14.3% 38.4% much they have managed to spend to date.
Ministry of Defence 14060.8 14545.4 3932.9 3805.6 103958.9 14.0% 3.4% -3.2%
Notes:
Ministry of Foreign Affairs 1342.6 860.4 792.3 547.9 3416.8 25.2% -35.9% -30.9%
Presidential Protective Service 324.6 284.5 92.1 73.2 1077.1 26.4% -12.3% -20.6% - The Security sector has seen an increase in
General Directorate of National Security 4570.8 5906.7 1863.9 2928.3 12033.8 49.1% 29.2% 57.1% yearly expenditure, this is in part due to the large
Total Security 33934.9 37184.2 10225.5 12261.6 193602.3 19.2% 9.6% 19.9% portion of security sector expenditure on
salaries, which there is a natural pressure to
Presidents Office 589.4 360.9 147.3 0.0 361.2 99.9% -38.8% -100.0% increase by at least prices year-on-year.
National Assembly Meshanro Jirga 184.6 142.8 57.1 32.6 574.2 24.9% -22.6% -42.9%
National Assembly Wolesi Jirga 475.0 440.7 116.1 125.3 1381.9 31.9% -7.2% 7.9% - A large increase in expenditure on
infrastructure reflects the priority the
Supreme Court 1056.3 1002.5 312.6 303.8 3205.0 31.3% -5.1% -2.8%
Government is placing on this investment.
Ministry of Justice 169.3 194.3 49.3 61.7 1055.6 18.4% 14.8% 25.1%
Administrative Affairs 612.1 722.2 241.4 303.3 3315.6 21.8% 18.0% 25.6% Glossary:
Ministry of State and Parliamentart Affairs 28.1 18.5 14.6 6.3 118.8 15.6% -34.3% -57.2%
Ministry of Haj and Religious Affairs 204.9 214.7 78.5 105.7 1096.5 19.6% 4.8% 34.7% Total Gross Expenditure: the total expenditures
Attorney General 339.8 362.8 99.4 116.3 1325.2 27.4% 6.8% 17.0% including interest payments
Election Commission 31.4 38.1 8.3 16.5 159.5 23.9% 21.5% 99.2%
IARCSC 139.8 114.9 54.9 42.8 738.4 15.6% -17.8% -22.0% Operating Budget: the Government budget is
Independent Commission for Overseeing the Implementation of Constitution 45.1 - - - split into operating and development. Operating
is the expenditure not targeted towards
Independent Board of new Kabul 36.0 19.5 7.3 5.1 3257.4 0.6% -45.7% -30.3%
particular development projects under the NPPs.
Afghanistan Independent Human Rights Commission 99.9 - - -
The High office of Oversight and Anti Corruption 70.9 73.2 13.0 28.7 234.1 31.3% 3.2% 119.8%
Independent Directorate of Local Governance 702.1 664.8 246.9 251.8 3438.3 19.3% -5.3% 2.0%
Legal Training Center 0.0 - - -
Total Governance, Rule of Law and Human Rights 4639.7 4370.0 1446.7 1399.8 20406.6 21.4% -5.8% -3.2%

Ministry of Public Works 3533.3 4459.7 944.8 1533.4 25570.3 17.4% 26.2% 62.3%
Ministry of Transport and Aviation 271.3 74.5 224.9 23.9 365.3 20.4% -72.5% -89.4%
Ministry of Communication 163.7 181.6 49.9 74.6 816.8 22.2% 10.9% 49.4%
Ministry of Energy and Water 1402.6 1048.2 593.9 456.0 9102.5 11.5% -25.3% -23.2%
Water Supply and Canalization Corporation 576.7 - - -
Da Brishna Shirkat 766.7 2124.2 583.7 659.9 15477.2 13.7% 177.1% 13.1%
Ministry of Urban Development 110.7 360.1 57.0 227.4 1633.9 22.0% 225.3% 298.8%
Independent Board of new Kabul 110.2 - - -
Ministry of Mines and Industries 395.3 367.3 118.7 202.9 2432.6 15.1% -7.1% 70.9%
Geodesy and Cartography Office 33.2 50.3 9.1 14.5 148.5 33.9% 51.7% 59.8%
Directorate of Environment 70.3 76.9 32.4 38.6 258.9 29.7% 9.4% 19.2%
Afghanistan High Atomic Energy Commission 8.8 8.5 2.3 2.3 41.1 20.7% -3.2% 1.7%
Provincial Muncipalities 0.0 - - -
Municipalities 372.4 143.7 47.6 90.3 0.0 - -61.4% 89.7%
Total Infrastructure and Natural Resources 7128.2 8895.0 2664.3 3323.8 56534.1 15.7% 24.8% 24.8%
Ministry of Education 9060.7 8191.8 2824.8 2763.6 46786.9 17.5% -9.6% -2.2%
Ministry of Higher Education 1625.1 1652.7 477.7 800.1 7820.0 21.1% 1.7% 67.5%
Ministry of Information and Culture 140.4 147.4 51.0 45.2 716.8 20.6% 5.0% -11.3%
Science Academy 51.4 45.5 16.7 16.0 180.7 25.2% -11.6% -4.0%
National Olympic Committee 38.4 61.3 24.3 40.7 564.0 10.9% 59.6% 67.3%
Total Education 10916.0 10098.6 3394.5 3665.6 56068.4 18.0% -7.5% 8.0%

Ministry of Public Health 1917.8 2605.6 499.2 1738.5 18141.7 14.4% 35.9% 248.3%
Total Health 1917.8 2605.6 499.2 1738.5 18141.7 14.4% 35.9% 248.3%

Ministry of Agriculture 1415.7 1346.1 538.4 572.1 9174.9 14.7% -4.9% 6.3%
Ministry of Counter Narcotics 341.6 157.5 79.1 125.8 1620.9 9.7% -53.9% 59.0%
Ministry of Rural Rehabilitation and Development 6750.2 4856.3 482.4 4319.9 29323.0 16.6% -28.1% 795.5%
Total Agriculture and Rural Development 8507.5 6360.0 1099.9 5017.8 40118.7 15.9% -25.2% 356.2%

Ministry of Frontiers and Tribal Affairs 101.4 105.4 29.6 58.5 516.6 20.4% 4.0% 97.4%
Ministry of Martyrs, Disabled and Social Affairs 5233.3 1696.0 2759.4 1380.6 10498.3 16.2% -67.6% -50.0%
Ministry of Refugees and Repatriates 65.2 64.5 18.5 24.7 280.4 23.0% -1.0% 33.2%
Ministry of Women Affairs 49.8 54.3 13.3 21.4 241.9 22.5% 9.2% 60.6%
Office of Disaster Preparedness 20.6 214.9 7.3 36.4 388.6 55.3% 943.1% 396.8%
Directorate of Kochis 15.2 19.0 5.3 6.8 94.7 20.1% 24.9% 28.0%
Total Social Protection 5485.4 2154.3 2833.5 1528.2 12020.4 17.9% -60.7% -46.1%

Ministry of Finance 1708.0 1728.3 620.4 702.3 7641.6 22.6% 1.2% 13.2%
Ministry of Commerce 170.9 262.5 62.5 90.7 1059.0 24.8% 53.6% 45.1%
Ministry of Economy 156.1 111.4 59.0 33.8 521.5 21.4% -28.7% -42.7%
Control and Audit Office 77.4 99.3 39.3 42.2 935.9 10.6% 28.3% 7.6%
Central Statistics Office 51.6 51.0 20.2 16.6 446.5 11.4% -1.2% -17.8%
Afghanistan National Standard Authority 13.9 20.5 4.0 8.1 155.6 13.1% 46.7% 103.9%
Total Economic Governance and Private Sector Development 2178.1 2273.0 805.4 893.8 10760.0 21.1% 4.4% 11.0%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.0 257.3 0.0 0.0 1563.7 16.5% - -
Unallocated Reserves 0.0 - - -
Unspecified 403.1 1400.5 206.0 652.8 20805.8 6.7% 247.4% 216.8%
Total Unclassified 403.1 1657.8 206.0 652.8 22369.5 7.4% 311.2% 216.8%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:

Month 4 YTD Month 4
General Public Services 7649.8 11587.4 3230.4 4757.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 5932.2 8934.8 2083.8 3674.6 COFOG classification, so you can see which
Capital Expenditure 1717.5 2652.7 1146.6 1083.3 priority areas received what.
Defence 19112.1 21062.6 5938.4 6882.5
Notes:
Recurrent Expenditure 18990.3 20821.8 5829.9 6879.1
Capital Expenditure 121.8 240.8 108.5 3.4 - The Government has increased expenditure
Public Order and Safety 15273.2 14779.2 4012.8 4226.4 year to date in the defence sector, reflecting
Recurrent Expenditure 15199.7 14614.6 3983.5 4115.0 new pressures for spending.
Capital Expenditure 73.5 164.6 29.2 111.4
Economic Affairs 14875.6 12987.2 3103.8 7448.1 - Falls in capital expenditure on education
Recurrent Expenditure 6206.9 4826.5 2031.2 2424.7 reflect a need to finance the operational cost
Capital Expenditure 8668.7 8160.7 1072.6 5023.4 of existing capital.
Environmental Protection 91.1 93.8 32.4 46.7
Glossary:
Recurrent Expenditure 54.3 57.9 16.4 19.6
Capital Expenditure 36.7 35.9 16.0 27.2 COFOG: Classifications of the Functions of
Housing and Communal Amenities 175.6 404.7 81.1 251.7 Government, is a UN classification breaking
Recurrent Expenditure 106.8 105.8 45.7 56.0 down Government expenditure by key policy
Capital Expenditure 68.8 298.9 35.3 195.7 areas.
Health 1937.4 2624.7 505.1 1744.7 Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 1862.8 2481.2 490.7 1649.2 capital items, typically salaries etc. These are
items which need to be repurchased each
Capital Expenditure 74.6 143.5 14.3 95.6
year.
Recreation, Culture and Religion 425.1 542.1 179.0 236.9
Capital Expenditure: is the expenditure on
Recurrent Expenditure 352.7 460.1 121.7 188.8 assets.
Capital Expenditure 72.3 82.0 57.3 48.1
Education 10700.9 9861.6 3312.8 3571.0
Recurrent Expenditure 10248.3 9640.2 3196.8 3395.5
Capital Expenditure 452.7 221.4 115.9 175.6
Social Protection 4870.0 1655.1 2779.2 1316.0
Recurrent Expenditure 4869.4 1642.3 2778.8 1303.2
Capital Expenditure 0.6 12.8 0.4 12.8

Total 75110.8 75598.5 23174.9 30482.1

Table 9. Expenditure by Province
 1393 1394 1393 1394 YTD Month Overview:
Month 4 YTD Month 4 % Growth
Kabul 5026.1 4850.6 909.0 1802.9 -3.5% 98.3% This sheet overviews the expenditure on provinces. This
Kapisa 628.8 624.4 291.1 271.2 -0.7% -6.8% does not give a full overview of the expenditure benefits
Parwan 722.0 865.0 195.2 388.0 19.8% 98.7% to provinces, as some central spending impacts provincial
Wardak 430.1 854.6 122.8 388.9 98.7% 216.7% welfare.
Logar 561.0 435.4 250.9 191.5 -22.4% -23.7%
Notes:
Nangarhar 3359.0 3610.3 1108.7 1435.5 7.5% 29.5%
Laghman 444.3 531.7 109.9 264.4 19.7% 140.5% - The border provinces have seen slightly larger falls YTD
Pangsher 301.6 454.3 83.6 218.7 50.6% 161.7% in collection (on average around 6%, compared to a 1%
Baghlan 1435.6 1616.9 585.5 541.0 12.6% -7.6% overall unweighted average fall).
Bamyan 457.6 817.4 69.4 210.8 78.6% 203.6%
Ghazni 728.8 1318.3 289.6 748.0 80.9% 158.3% Glossary:
Paktika 475.1 634.5 105.8 246.1 33.5% 132.6%
Offshore Payments: payments received by the
Paktiya 2656.3 3005.0 603.0 1033.5 13.1% 71.4%
Government from outside of Afghanistan, not collected by
Khost 559.7 648.2 203.9 303.3 15.8% 48.7% any of the Line Ministries, or Provinces.
Kunar 620.7 808.4 171.4 452.5 30.2% 163.9%
Nuristan 258.6 467.9 77.4 252.9 80.9% 226.8%
Badakhshan 912.0 1198.1 254.5 665.3 31.4% 161.5%
Takhar 789.0 813.2 226.5 390.1 3.1% 72.2%
Kunduz 818.6 1279.6 208.5 452.8 56.3% 117.2%
Samangan 448.0 531.7 121.3 201.7 18.7% 66.2%
Balkh 3418.8 3617.4 871.7 1307.0 5.8% 49.9%
Saripul 330.7 334.6 84.0 150.7 1.2% 79.5%
Ghor 401.4 597.5 100.5 214.7 48.9% 113.6%
Dikondy 241.6 290.4 76.2 140.7 20.2% 84.5%
Uruzgan 482.5 958.2 109.3 683.3 98.6% 525.1%
Zabul 321.1 627.9 28.9 411.4 95.5% 1322.7%
Kandahar 3788.2 3739.7 734.6 1221.4 -1.3% 66.3%
Jawzjan 587.3 694.8 163.2 320.1 18.3% 96.2%
Faryab 828.9 1006.8 327.3 536.9 21.5% 64.0%
Helmand 3031.9 3380.8 815.2 1257.1 11.5% 54.2%
Badghis 1433.8 508.5 508.5 272.8 -64.5% -46.4%
Herat 3687.7 3098.2 1594.1 1328.3 -16.0% -16.7%
Farah 541.7 774.8 159.6 226.7 43.0% 42.0%
Nimroz 532.1 904.4 113.2 346.8 69.9% 206.4%
Central Ministries 33392.7 29266.3 11317.9 11273.0 -12.4% -0.4%
Offshore Payments 457.4 432.9 182.7 332.2 -5.4% 81.8%
Total 75110.8 75598.5 23174.9 30482.1 0.6% 31.5%
Table 10. Expenditure by ANDS

1393 1394 1393 1394 Overview:

Month 4 YTD Month 4
Security 33,934.9 37,184.2 10,225.5 12,261.6 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 4,639.7 4,370.0 1,446.7 1,399.8 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 7,128.2 8,895.0 2,664.3 3,323.8 Government's policy priorities.
Education 10,916.0 10,098.6 3,394.5 3,665.6
Glossary:
Health 1,917.8 2,605.6 499.2 1,738.5
Agriculture and Rural Development 8,507.5 6,360.0 1,099.9 5,017.8 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 5,485.4 2,154.3 2,833.5 1,528.2 Development Strategy, the original document setting
Economic Governance and Private Sector Development 2,178.1 2,273.0 805.4 893.8 out the development plan for Afghanistan. The sectors
Unclassified 403.1 1,657.8 206.0 652.8 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.
Table 11. Financing

1393 1394 1393 1394 Overview:

Month 4 YTD Month 4
TOTAL FINANCING 766.0 (23,025.5) 4,381.6 3,164.7 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 1,409.6 (23,420.3) 4,753.4 2,558.0
Notes:
Domestic 1,409.6 (23,420.3) 4,753.4 2,558.0
Currency and Deposits 9,652.4 (13,385.5) 6,228.3 5,835.6 - Last fiscal year the Government relied on funds from
Treasury Single Account 11,917.5 (12,623.8) 5,668.3 1,410.6 the TSA to finance expenditures, this year (YTD), the
Provincial Revenue Accounts (0.1) (53.1) (0.1) - TSA has accumulated funds overall, building back some
Donor Accounts (2,264.6) (708.6) 560.0 4,425.0 of the losses from last year.
Other Deposit Accounts (0.5) - - -
Loans 15.3 7.1 0.7 0.4 - The Government has run a surplus YTD equivalent to
Loans 1.8 1.2 1.3 0.4 2% of GDP. However this is in large part the result of
low expenditure in the early months of the year, and is
Advances 13.4 5.8 (0.7) -
to be expected.
Other Accounts Receivable 106.0 (0.0) 0.4 -
Clearing Accounts 0.1 (0.0) 0.1 - Glossary:
Other Current Assets 106.0 - 0.4 -
Other Assets (8,364.1) (10,041.9) (1,476.0) (3,278.0) Treasury Single Account: The main bank account of the
Provincial Expenditure Accounts (8,364.1) (10,041.9) (1,476.0) (3,278.0) Government. In Afghanistan, the TSA consists of the
Foreign - - - - Afghani account, the US dollar account, provincial
revenue and expenditure accounts, and ARTF and
Net Acquisition of Financial Liabilities (643.6) 394.8 (371.8) 606.7 LOTFA accounts.
Domestic (1,351.2) 244.9 (495.0) 586.1
Accounts Receivable: outstanding payments due to the
Accounts Payable 1,257.8 2,482.6 (459.2) 254.2 Government
Accounts Payable - Suppliers 1,279.1 2,483.7 (381.7) 246.5
Accounts Payable - Other (21.3) (1.1) (77.5) 7.7 Accounts Payable: outstanding payments owed by the
Pension Liabilities (3.6) 0.1 4.4 (8.1) Government.
Other Payables - - - -
Other Liabilities (2,605.3) (2,237.8) (40.2) 340.0 Financial Assets: A financial claim on an asset that is
Foreign 707.6 149.9 123.2 20.5 usually documented by some type of legal
representative. Examples include bonds and shares of
Foreign Currency - - - -
stock, but not tangible assets such as real estate or
Loans 717.6 152.5 124.2 17.9
gold. These are included below the line as financing
Currency Gain/Loss (10.0) (2.6) (1.0) 2.6