Contents

Summary
1. GFS Summary
2. Revenue Summary
3. Revenue Monthly
4. Revenue by Province
5. Expenditure Summary
6. Expenditure on Operations
7. Expenditure by Ministry
8. Expenditure by COFOG
9. Expenditure by Province
10. Expenditure by ANDS Sector
11. Financing
 1395
Year To Date Spending
6%
3%
4% Domestic Revenue Raised
5%
Security
2%
Governance, Rule of Law and Human Rights Afs 32. bn
Infrastructure and Natural Resources

12% Education
53%
Change on Last Year
Health

Agriculture and Rural Development 32.5%

10%
Social Protection

5%
Inner Chart is 1394

350000
Overall Revenue Performance to Target Month 3 Report
300000 Revenue 1395
35000
250000 Revenue 1394
30000
200000
Target 1395 25000
1394 YTD 1395 YTD
150000 20000

100000 15000
Expediture Performance YTD
10000
50000
5000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 25 May 2016 Fiscal Policy Directorate

1
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
45000
40000
35000
30000
25000
20000
15000
10000
5000
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
350000
70000
300000 60000
250000 50000
200000 40000

150000 30000

100000 20000

50000 10000
Not including customs revenue
0 0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw

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
30000
35000

30000 25000

25000 20000

20000 15000
15000
10000
10000
5000
5000
Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t

2
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 500000
450000
50000
400000
40000 350000
300000
30000 250000
200000
20000
150000

10000 100000
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 180000
160000
250000
140000
200000 120000
100000
150000
80000
100000 60000
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

3
 180000
1394 YTD 1395 YTD 1395 Budget
160000
Portion of Budget Spent
140000

120000
19.4% 7.1% 18.7% 12.0% 4.5%
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 Office of Disaster Preparedness 65.4% 1 Ministry of State and Parliamentart Affairs 64.9%
2 The High office of Oversight and Anti Corruption 34.3% 2 IARCSC 17.5%
3 Ministry of Commerce 34.0% 3 General Directorate of National Security 12.5%
4 National Assembly Wolesi Jirga 26.3% 4 Geodesy and Cartography Office 10.5%
5 General Directorate of National Security 25.0% 5 Ministry of Rural Rehabilitation and Development 9.6%
6 National Assembly Meshanro Jirga 22.2% 6 Da Brishna Shirkat 9.4%
7 Geodesy and Cartography Office 21.9% 7 Ministry of Economy 9.0%
8 Attorney General 20.5% 8 Ministry of Interior 7.4%
9 Ministry of Rural Rehabilitation and Development 20.2% 9 Ministry of Agriculture 6.8%
10 Ministry of Energy and Water 20.1% 10 Ministry of Finance 5.8%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 17.2% 1 Da Brishna Shirkat 9.4%
2 Ministry of Defence 12.3% 2 Ministry of Public Works 4.6%
3 Ministry of Education 16.5% 3 Ministry of Rural Rehabilitation and Development 9.6%
4 General Directorate of National Security 25.0% 4 Ministry of Agriculture 6.8%
5 Ministry of Martyrs, Disabled and Social Affairs 9.8% 5 Ministry of Public Health 2.4%
6 Ministry of Finance 18.1% 6 Municipalities
7 Ministry of Higher Education 14.7% 7 Ministry of Energy and Water 3.3%
8 Administrative Affairs 17.8% 8 Ministry of Finance 5.8%
9 Ministry of Public Health 16.5% 9 Micro Finance Investment Support Facility for Afghanistan
5.5%
10 Independent Directorate of Local Governance 15.5% 10 Ministry of Higher Education 1.3%
Expected Execution 25.0% Expected Execution 25.0%

3 3

4
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1394 1395 Growth Overview:
In millions of Afs Month 3 YTD Month 3 Budget Month 3 YTD Month 3 Month YTD
This sheet overviews the whole financial
Revenue 71258 28990 132705 74416 26708 -7.9% 4.4% operations of the Government, and how
Tax Revenue 18904 6950 99210 23094 8052 15.9% 22.2% they were paid for.
Fixed Taxes 2407 888 13585 2628 963 8.5% 9.2%
Notes:
Taxes on Income and Profits 4486 1888 21870 4971 1947 3.1% 10.8%
Taxes on Property 233 95 915 131 34 -64.3% -43.8% - On year to data, only collections from
Taxes on Goods and Services 4092 1168 26772 6772 1899 62.6% 65.5% property tax has fallen as a result of
Taxes on International Trade 6886 2456 30004 7764 2706 10.2% 12.8% reduced in property business activity
Other Taxes 800 455 6065 827 503 10.6% 3.4% during the year.
Grants 46929 20097 0 42172 15088 -24.9% -10.1%
Foreign Governments 46929 20097 42172 15088 -24.9% -10.1% - Collection from fixed tax has sligthly
International Organisation 0 0 0 0 - - increase due to incease in some
business activities.
Other Revenue 4536 1400 28903 8290 3118 122.7% 82.8%
- Collection from Sales taxes have
Property Income 300 89 2582 332 108 22.0% 10.4% increased, reflecting an improvement in
Sales of Goods and Services 965 254 5348 1428 596 135.0% 48.1% retail activity from the low base last
Fines & Penalties 2711 931 18150 6162 2307 147.8% 127.3% year.
Extractive Industry - Royalties & Fees 241 35 1795 108 41 18.9% -55.2% - Similarly, taxes on International Trade
Others 319 92 1029 259 66 -28.1% -18.7% has increased as imports tend to
Social Contributions 889 543 4591 860 449 -17.3% -3.3% recovere from last year fall, with more
contribution from Afghani depreciation .
Expenditure 39841 26255 304505 44582 25721 -2.0% 11.9% - The balance is positive in month 9,
reflecting more revenue collection.
Compensation of Employees 31349 19082 168880 32733 15820 -17.1% 4.4%
than spending.
Uses of Goods and Services 7870 6576 134909 9597 8050 22.4% 21.9% Glossary:
Consumption of Fixed Capital 0 0 0 0 0 - -
Interest 104 78 716 134 134 71.7% 29.2% YTD: Year to Date, the total collection
Subsidies 97 97 0 350 0 -100.0% 262.1% since the start of the year, up to the
Grants 44 44 0 3 3 -93.6% -93.6% current point.
Social Benefits 378 378 0 1766 1713 353.0% 366.8%
Other Expense 0 0 0 0 0 - - Net Operating Balance: revenues minus
non-capital expenditures (noted in this
table as just expenditures)
Net Operating Balance 31417 2734 -171801 29834 987 -63.9% -5.0%
Net Lending/Borrowing: the net
Net Acquistion of Non-Financial Assets 5227 4463 115639 5179 4904 9.9% -0.9% operating balance, minus net acquisition
Fixed Assets 5227 4463 4902 4627 3.7% -6.2% of non-financial assets
Acquisition of Fixed Assets 5237 4466 4905 4628 3.6% -6.3%
Sale of Fixed Assets (-) -10 -3 -3 -1 -72.7% -68.6%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -
Non-Produced Assets 0 0 277 277 - -

Net Lending/Borrowing 26190 -1728 -287440 24654 -3917 126.6% -5.9%

Transactions in Financial Assets -26190 1728 287440 -24654 3917 126.6% -5.9%
Net Acquisition of Financial Assets -25978 2425 -24072 3035 25.1% -7.3%
Domestic -25978 2425 -24072 3035 25.1% -7.3%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities -212 -697 -582 882 -226.5% 174.7%
Domestic -341 -827 -474 991 -219.7% 38.8%
Foreign 129 130 -108 -108 -183.3% -183.8%

Discrepancy 0 0 0 0 0 -247.4% -

5
Table 2: Revenue Summary Table
Afs Millions 1394 1395 1394 1395 1395 1395 Difference Y-o-Y Overview:
Month 3 YTD Month 3 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection
by all major categories of revenue.
Total Revenues 71258.1 74415.7 28989.8 26708.1 132704.6 9731.7 174.4% 4.4% -7.9%
Domestic Revenues 24329.0 32243.3 8893.0 11619.6 132704.6 9731.7 19.4% 32.5% 30.7% Notes:

Revenue for the month has:

Tax Revenues 18904.0 23093.9 6949.7 8051.9 99210.1 7275.4 10.7% 22.2% 15.9%
Fixed Taxes 2406.6 2628.2 888.1 963.3 13584.8 996.2 -3.3% 9.2% 8.5% - Major growing line: Sales of goods and services,
Income Taxes 4485.8 4970.9 1888.4 1947.3 21869.7 1603.8 21.4% 10.8% 3.1% administrative fees and income taxes.
Property Taxes 232.7 130.7 94.7 33.8 915.1 67.1 -49.7% -43.8% -64.3% - Major falling line: royalities, extractive industry, income
Sales Taxes 4092.3 6772.3 1167.8 1899.0 26771.6 1963.3 -3.3% 65.5% 62.6% from capital property, and property taxes have fallen
Other Taxes 800.3 827.3 454.9 502.9 6064.9 444.8 13.1% 3.4% 10.6% down. However ,classifying the large miscellanious
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - revenue may change various revenue categories's
Customs Duty, Import Taxes 6886.3 7764.4 2455.9 2705.7 30003.9 2200.3 23.0% 12.8% 10.2% compositon.

Glossary:
Non Tax Revenue 5425.0 9149.4 1943.3 3567.7 33494.6 2456.3 45.2% 68.7% 83.6%
Income from Capital Property 300.3 331.7 88.6 108.1 2582.3 189.4 -42.9% 10.4% 22.0% Domestic Revenues: the total revenues collected by the
Sales of Goods and Services 964.5 1428.4 253.5 595.6 5347.9 392.2 51.9% 48.1% 135.0% Government, without including donor support.
Administrative Fees 2497.6 5907.7 851.0 2226.2 16921.4 1240.9 79.4% 136.5% 161.6%
Royalties 85.4 50.4 14.8 13.8 676.6 49.6 -72.1% -41.0% -6.6% Y-O-Y: Year-on-Year, the growth in something on last year.
Non Tax Fines and Penalties 213.6 254.7 80.1 80.9 1228.4 90.1 -10.2% 19.3% 0.9%
Extractive Industry 155.6 57.6 20.0 27.6 1118.1 82.0 -66.4% -63.0% 37.8% Grants: Funds received from donors. Often the money can
only be spent on a certain project or activities, but
Miscellaneous Revenue 319.1 259.3 92.1 66.3 1028.6 75.4 -12.2% -18.7% -28.1%
sometimes can be spent at the discretion of the recipient
Social Contributions 888.9 859.5 543.2 449.2 4591.3 336.7 33.4% -3.3% -17.3%
Government

Grants 46929.1 42172.4 20096.8 15088.5 0.0 0.0 #DIV/0! -10.1% -24.9%
Foreign Governments 46929.1 42172.4 20096.8 15088.5 -10.1% -24.9%
Foreign Governments - Current 38747.7 32006.1 15993.4 10829.7 -17.4% -32.3%
Foreign Governments - Capital 8181.4 10166.3 4103.4 4258.8 24.3% 3.8%
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Memorandum Items
Income from Sale of Assets 10.0 3.1 3.4 0.9
Income from Loans from I.O.s 172.9 0.0 172.9 0.0
Income from Loans from Foreign Govt. 0.0 0.0 0.0 0.0
Income from Domestic Loans 0.0 0.0 0.0 0.0

6
Table 3: Monthly Revenue Collection
Year: 1394 1394 1394 1395 1395 1395
Month: 1 2 3 1 2 3

Total Revenues 31940.7 10327.6 28989.8 32490.2 15217.3 26708.1

Domestic Revenues 7921.7 7514.3 8893.0 10454.5 10169.2 11619.6

Tax Revenues 6345.6 5608.7 6949.7 7888.0 7153.9 8051.9

Fixed Taxes 725.5 792.9 888.1 806.0 859.0 963.3
Income Taxes 1189.3 1408.2 1888.4 1402.7 1620.9 1947.3
Property Taxes 73.6 64.4 94.7 54.9 42.0 33.8
Sales Taxes 2048.9 875.6 1167.8 2957.3 1916.0 1899.0
Other Taxes 189.3 156.1 454.9 155.3 169.1 502.9
Tax Penalties and Fines
Customs Duty, Import Taxes 2119.1 2311.4 2455.9 2511.9 2546.9 2705.7

Non Tax Revenue 1576.0 1905.7 1943.3 2566.4 3015.3 3567.7

Income from Capital Property 96.6 115.2 88.6 120.0 103.6 108.1
Sales of Goods and Services 523.1 187.9 253.5 282.7 550.1 595.6
Administrative Fees 701.2 945.4 851.0 1920.9 1760.6 2226.2
Royalties 49.1 21.5 14.8 8.4 28.1 13.8
Non Tax Fines and Penalties 29.4 104.1 80.1 115.9 58.0 80.9
Extractive Industry 16.3 119.3 20.0 25.6 4.4 27.6
Miscellaneous Revenue 155.2 71.7 92.1 64.0 129.1 66.3
Social Contributions 5.2 340.5 543.2 29.0 381.3 449.2

Grants 24019.0 2813.3 20096.8 22035.8 5048.1 15088.5

Foreign Governments 24019.0 2813.3 20096.8 22035.8 5048.1 15088.5
Foreign Governments - Current 22183.0 571.3 15993.4 18758.2 2418.1 10829.7
Foreign Governments - Capital 1836.0 2242.1 4103.4 3277.5 2630.0 4258.8
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Mi ni stry of Fi nance, Fi scal Pol i cy Di rectorate and AFMIS

7
Table 4: Provincial Revenue Collection
1394 1395 1395 1394 1395 1395 YTD % % Growth Month Overview:
Month 3 YTD Month 2 Month 3 Target Target M-o-M Y-o-Y
Kabul 643.5 727.7 198.7 334.0 369.1 2852.1 25.5% 85.8% 10.5% This sheet shows the revenue collected by each of the 34
Kapisa 32.5 39.2 6.2 17.5 28.6 135.2 29.0% 363.7% 63.9% provinces, and the central Ministries.
Parwan 55.9 66.0 23.0 28.5 31.8 251.8 26.2% 38.7% 11.8%
Wardak 43.2 54.6 18.6 24.9 29.1 198.1 27.6% 56.7% 17.1%
Notes:
Logar 40.8 24.2 10.5 23.5 7.4 160.0 15.1% -29.8% -68.4%
Nangarhar 3002.0 3579.1 1301.2 1025.6 1292.8 13451.8 26.6% -0.6% 26.1% - Typically those on the border will have higher collection
Laghman 46.1 51.1 15.4 28.2 25.2 166.4 30.7% 64.0% -10.7% given the customs revenue generated there.
Pangsher 39.8 23.0 7.6 8.4 11.7 86.6 26.5% 52.9% 38.8%
Baghlan 74.5 75.7 27.6 33.4 39.0 328.8 23.0% 41.3% 16.7% Glossary:
Bamyan 23.4 31.5 9.1 11.5 17.7 117.8 26.7% 94.0% 53.8%
Ghazni 89.8 101.9 32.0 44.9 47.0 332.2 30.7% 46.8% 4.7% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions
Paktika 100.2 68.0 18.2 52.7 45.0 181.5 37.5% 147.8% -14.6%
for the country.
Paktiya 306.2 286.1 114.6 154.6 114.6 794.7 36.0% 0.1% -25.9%
Khost 136.7 172.8 57.6 43.7 59.5 1398.7 12.4% 3.4% 36.2% M-o-M: Month on Month - the change since the last
Kunar 46.0 52.0 14.0 21.0 20.7 394.5 13.2% 48.2% -1.5% month.
Nuristan 2.9 3.5 0.0 2.2 3.5 46.2 7.6% - 61.1%
Badakhshan 62.7 79.5 34.0 32.0 34.9 333.6 23.8% 2.7% 9.3% Y-o-Y: Year on Year - the change since the same month last
Takhar 95.8 76.1 28.3 11.8 36.2 352.0 21.6% 28.0% 206.7% year.
Kunduz 135.7 184.8 42.8 44.1 90.2 1485.1 12.4% 110.6% 104.7%
Samangan 32.2 35.5 13.2 14.3 16.4 126.9 28.0% 24.1% 14.9%
Balkh 1755.3 2781.9 982.1 651.8 919.2 11020.6 25.2% -6.4% 41.0%
Saripul 29.0 33.0 12.7 11.5 14.4 101.7 32.5% 13.9% 25.4%
Ghor 23.5 32.1 11.3 12.0 16.2 164.5 19.5% 43.7% 34.8%
Dikondy 15.1 20.1 6.8 11.7 10.2 79.1 25.4% 49.4% -13.0%
Uruzgan 24.2 5.8 1.7 4.5 4.0 79.5 7.3% 127.4% -12.0%
Zabul 15.1 20.8 7.2 8.3 11.4 119.3 17.4% 56.9% 37.8%
Kandahar 1060.9 1491.1 432.5 432.0 560.6 3291.4 45.3% 29.6% 29.8%
Jawzjan 62.9 71.6 22.0 29.0 31.5 275.9 26.0% 42.9% 8.3%
Faryab 578.9 413.6 134.0 189.4 151.8 4994.2 8.3% 13.3% -19.9%
Helmand 95.2 153.4 77.6 22.1 57.7 714.2 21.5% -25.7% 160.6%
Badghis 15.1 19.7 8.4 8.6 8.0 100.3 19.6% -4.7% -6.4%
Herat 4004.6 5038.8 1656.0 1499.6 1799.9 21449.6 23.5% 8.7% 20.0%
Farah 574.5 1218.2 408.3 271.0 458.1 2304.6 52.9% 12.2% 69.0%
Nimroz 1679.0 2916.0 960.0 593.9 1002.4 6153.1 47.4% 4.4% 68.8%
Central Ministries 9385.8 12294.9 3476.0 3190.8 4253.6 58662.7 21.0% 22.4% 33.3%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 24329.0 32243.3 10169.2 8893.0 11619.6 132704.6 24.3% 14.3% 30.7%

8
 Table 5: Expenditure Summary
Afs Millions 1394 1395 1395 1394 1395 1395 YTD % Overview:
Month 3 YTD Month 2 Month 3 Budget Budget
Total Gross Expenditure 45078.0 49764.6 15511.0 30721.4 30625.9 437788.0 11.4% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 0.0 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 45067.9 49761.5 15509.8 30718.0 30625.0
Notes:
Compensation of Employees 31348.6 32733.1 13544.6 19082.3 15820.5 168880.2 19.4% - Expenditure on salaries has slightly increased both YTD on last year,as
of which operating budget 31348.56 32733.1 9959.573 19082.34 15820.49 168880.2 19.4% well as, on monthly basis.
Wages and Salaries 30108.8 31137.8 12797.9 18228.7 15062.0
Wages and Salaries in Cash 26799.9 27263.2 11051.5 15839.1 13098.1 - Likewise other elements of expenditure including: communications,
Wages and Salaries in Kind 3150.6 3831.1 1745.7 2276.7 1921.3 repairs and maintenance, and contract services have fallen; however the
Wages and Salary Advance 158.3 43.5 0.8 112.9 42.6 costs for fuel have risen on the same period last year, despite falls in
Social Benefits 218.0 459.8 178.1 158.9 272.0 prices.
Social Benefits - in Cash 218.0 459.8 178.1 158.9 272.0
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -59.2 -47.4 -24.3 -38.0 -21.7 Total Gross Expenditure: the total expenditures including interest
Other Compensation 1080.9 1182.9 592.9 732.7 508.1 payments .

Use of Goods and Services 7869.8 9596.6 1309.1 6575.8 8050.1 134909.0 7.1% Core Budget: The operating budget plus the development budget
of which operating budget 4693.3 6347.5 661.5 3852.4 5393.5 76141.2 8.3%
Travel 295.1 365.5 147.5 209.6 186.8 Recurrent Expenditure: Expenditure that is ongoing rather than one off,
Communications 290.5 241.9 43.7 238.7 194.1 and does not result in the acquisition of a fixed asset. For example
payments for electricity or fuel, the payment for salaries etc. Often
Contracted Services 2350.0 1855.5 478.8 1883.8 1365.1
equated with the operating budget, however development budget
Repairs and Maintenance 313.2 275.6 68.7 230.3 184.8
spending contains recurrent items and vice versa
Utilities 305.5 302.6 91.6 210.5 192.1
Fuel 2776.6 4573.1 309.4 2352.6 4122.5 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 1538.9 1982.3 169.3 1450.3 1804.7 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 288.7 236.4 27.8 265.6 203.2
Other Expenses 376.7 247.4 2.9 364.8 243.4 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 873.5 1498.5 138.6 819.9 1358.1 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
Interest 103.7 134.0 0.0 78.0 134.0 716.1 18.7%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 103.7 134.0 0.0 78.0 134.0 employees.

Social Transfers 519.3 2118.4 380.4 519.3 1716.2 17643.2 12.0% Goods and Services: Expenditure items such as electricity costs,
Subsidies 96.7 350.0 350.0 96.7 0.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 44.4 2.9 0.0 44.4 2.9 value below Afs 50,000
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 44.4 2.9 0.0 44.4 2.9 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
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
Transfers: Payments to a person or organization for which no service is
Social Security 228.2 1283.8 30.4 228.2 1231.7 received, for which pension payments and subsidies
Other Social Transfers 150.0 481.7 0.0 150.0 481.7
Social Assistance 0.0 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants 150.0 481.7 0.0 150.0 481.7
Contingency Funds: Items listed in the operating and development
budgets that may require funding. Throughout the year, funding from
Gross Acquisition of Nonfinancial Assets 5236.7 5182.6 276.9 4466.0 4905.1 115639.4 4.5% contingency reserve items may be allocated to the budgets of budgetary
units during the year (increasing their original budget)
of which operating budget 295.8 145.8 1.5 294.3 142.7 9288.7 1.6%
Net Acquisition of Nonfinancial Assets 5226.7 5179.5 275.7 4462.6 4904.2
Sale of Land and Buildings -10.0 -3.1 -1.2 -3.4 -0.9
Buildings and Structures 3443.4 2540.9 265.4 3443.4 2275.5
Machinery / Equipment (>50,000) 1654.6 1837.8 5.6 883.8 1831.6
Valuables 0.0 0.4 0.0 0.0 0.4
Land 0.0 277.5 0.5 0.0 277.0
Capital Advance Payments 138.8 526.1 5.4 138.8 520.7

Memorandum Items
Contingency Funds 0.0

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

9
Table 6: Expenditure on Operation
Afs Mi l l i ons 1394 1395 1395 1394 1395 1395 % YTD % Growth Month Overview:
Month 3 YTD Month 2 Month 3 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 36960.6 41389.6 10648.1 23826.4 23117.7 271032.4 15.3% 117.1% -3.0% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 36950.6 41386.4 10645.6 23823.0 23116.7 117.1% -3.0%
Notes:
Compensation of Employees 31348.6 32733.1 9959.6 19082.3 15820.5 168880.2 19.4% 58.8% -17.1%
- Tools and materials costs less than Afs 50,000 are classified as
Wages and Salaries 30108.8 31137.8 9619.0 18228.7 15062.0 56.6% -17.4%
a Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 26799.9 27263.2 8855.0 15839.1 13098.1 47.9% -17.3%
Wages and Salaries in Kind 3150.6 3831.1 718.7 2276.7 1921.3 167.3% -15.6% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 158.3 43.5 45.3 112.9 42.6 -6% -62% to date have made up 79% of operating expenditure.
Social Benefits 218.0 459.8 56.7 158.9 272.0 379.8% 71.2%
Social Benefits - in Cash 218.0 459.8 56.7 158.9 272.0 379.8% 71.2% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -59.2 -47.4 -19.8 -38.0 -21.7 9.6% -42.9% Total Gross Expenditure: the total expenditures including
interest payments
Other Compensation 1080.9 1182.9 303.7 732.7 508.1 67.3% -30.7%
Operating Budget: the Government budget is split into
Use of Goods and Services 4693.3 6347.5 661.5 3852.4 5393.5 76141.2 8.3% 715.4% 40.0% operating and development. Operating is the expenditure not
Travel 264.2 304.5 67.5 186.2 167.1 147.6% -10.2% targeted towards particular development projects under the
Communications 290.5 241.9 47.3 238.7 194.1 310.2% -18.7% NPPs.
Contracted Services 122.1 198.5 29.3 92.8 132.2 351.1% 42.5%
Repairs and Maintenance 313.2 275.6 59.7 230.3 184.8 209.5% -19.7% Development Budget: The Government budget for
Utilities 305.5 302.6 73.6 210.5 192.1 160.9% -8.7% development projects implemented by Government agencies.
Fuel 2772.7 4568.9 309.4 2348.8 4118.4 1231.0% 75.3% It contains recurrent and capital expenditure in Afghanistan.
These projects are mainly donor funded. The Development
Other Use of Goods and Services 625.1 455.5 74.6 545.2 404.8 442.7% -25.8%
Budget is sometimes referred to as the Capital Budget in other
Tools and materials (< 50,000) 125.0 137.7 21.5 101.9 104.6 385.7% 2.6% countries
Other Expenses 365.6 197.7 9.8 353.6 194.0 1883.5% -45.1%
Advances and Return of Expenditure 134.5 120.1 43.3 89.7 106.2 145.4% 18.4%

Interest 103.7 134.0 25.6 78.0 134.0 716.1 18.7% 422.9% 71.7%
To Non-Residents 103.7 134.0 25.6 78.0 134.0 422.9% 71.7%

Social Transfers 519.3 2029.2 0.0 519.3 1627.0 16006.2 12.7% - 213.3%
Subsidies 96.7 350.0 0.0 96.7 0.0 - -100.0%
Grants to Government Units & Other organisations 44.4 2.9 0.0 44.4 2.9 - -93.6%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 44.4 2.9 0.0 44.4 2.9 - -93.6%
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 228.2 1283.8 0.0 228.2 1231.7 - 439.7%
Other Social Transfers 150.0 392.5 0.0 150.0 392.5 - 161.7%
Social Assistance 0.0 0.0 0.0 0.0 0.0 - -
Advance Subsides, Grants 150.0 392.5 0.0 150.0 392.5 - 161.7%

Gross Acquisition of Nonfinancial Assets 295.8 145.8 1.5 294.3 142.7 9288.7 1.6% 9415.2% -51.5%
Net Acquisition of Nonfinancial Assets 285.8 142.7 -1.0 290.9 141.8 -13616.5% -51.3%
Sale of Land and Buildings -10.0 -3.1 -2.5 -3.4 -0.9 -63.7% -72.7%
Buildings and Structures 23.5 20.2 0.0 23.5 20.2 - -14.1%
Machinery / Equipment (>50,000) 270.4 106.1 1.5 268.8 103.5 6798.8% -61.5%
Valuables 0.0 0.4 0.0 0.0 0.4 - -
Land 0.0 19.2 0.0 0.0 18.7 - -
Capital Advance Payments 2.0 0.0 0.0 2.0 0.0 - -100%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 7: Expenditure by Ministry
1394 1395 1394 1395 1395 % YTD % Change Overview:
Month 3 YTD Month 3 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 45116.4 49890.7 30758.7 30751.9 437788.0 11.4% 10.6% 0.0% undertaken by each Ministry, so you can see
43487.3 47912.8 29743.5 29707.1 429885.9 how much each Ministry was budgeted, and
Ministry of Interior 10680.4 11900.6 8116.3 7816.2 69684.6 17.1% 11.4% -3.7% how much they have managed to spend to
Ministry of Defence 10739.8 11736.6 7658.7 5728.7 95493.6 12.3% 9.3% -25.2% date.
Ministry of Foreign Affairs 312.5 267.1 210.8 214.3 4890.7 5.5% -14.5% 1.7%
Notes:
Presidential Protective Service 0.0 2.8 0.0 2.8 1411.9 0.2% - -
General Directorate of National Security 2978.5 3108.4 12.7 22.1 12535.2 24.8% 4.4% 74.4% - Spedning on Security sector has increased in
Total Security 24711.3 27015.4 15998.6 13784.2 184016.1 14.7% 9.3% -13.8% yearly expenditure, this is due more spending
by Minisry of Interior and defence.
Presidents Office 0.0 - - -
National Assembly Meshanro Jirga 110.1 97.5 38.7 21.1 470.0 20.7% -11.5% -45.5% - A large increase in expenditure on agriculture
National Assembly Wolesi Jirga 315.4 359.4 63.9 62.2 1364.3 26.3% 13.9% -2.6% and rural development reflects the priority the
Government is placing on this investment.
Supreme Court 73.2 77.9 51.7 42.7 3212.2 2.4% 6.4% -17.4%
Ministry of Justice 132.6 106.7 102.3 68.0 995.7 10.7% -19.5% -33.5% Glossary:
Administrative Affairs 418.9 668.1 317.7 374.4 4115.1 16.2% 59.5% 17.8%
Ministry of State and Parliamentart Affairs 12.2 32.1 4.3 23.7 165.9 19.3% 162.6% 449.4% Total Gross Expenditure: the total
Ministry of Haj and Religious Affairs 109.0 141.4 65.7 74.1 1140.1 12.4% 29.7% 12.8% expenditures including interest payments
Attorney General 246.5 237.8 135.7 106.4 1344.9 17.7% -3.5% -21.6%
Election Commission 21.7 23.6 13.4 11.2 201.4 11.7% 9.1% -16.7% Operating Budget: the Government budget is
IARCSC 72.1 93.7 53.7 57.5 525.3 17.8% 29.9% 7.2% split into operating and development.
Independent Commission for Overseeing the Implementation of Constitution 52.4 - - - Operating is the expenditure not targeted
towards particular development projects under
Independent Board of new Kabul 14.5 21.8 14.5 21.8 3813.0 0.6% 50.8% 50.8%
the NPPs.
Afghanistan Independent Human Rights Commission 104.6 - - -
The High office of Oversight and Anti Corruption 29.4 40.7 29.4 16.1 202.4 20.1% 38.4% -45.4%
Independent Directorate of Local Governance 412.9 447.5 282.7 316.2 2942.9 15.2% 8.4% 11.9%
Total Governance, Rule of Law and Human Rights 1968.7 2348.2 1173.9 1195.5 20650.1 11.4% 19.3% 1.8%

Ministry of Public Works 2926.2 1802.8 2873.4 1478.6 37511.5 4.8% -38.4% -48.5%
Ministry of Transport and Aviation 50.5 36.3 28.9 20.0 387.6 9.4% -28.2% -30.8%
Ministry of Communication 107.0 125.9 65.8 78.4 2380.9 5.3% 17.7% 19.0%
Ministry of Energy and Water 592.2 481.7 483.9 395.0 11598.1 4.2% -18.7% -18.4%
Water Supply and Canalization Corporation 499.9 - - -
Da Brishna Shirkat 1464.2 2008.8 634.9 2007.7 21263.3 9.4% 37.2% 216.2%
Ministry of Urban Development 132.7 51.0 111.9 29.3 2880.4 1.8% -61.6% -73.8%
Independent Board of new Kabul 107.3 - - -
Ministry of Mines and Industries 164.4 132.1 128.1 69.0 5069.3 2.6% -19.6% -46.1%
Geodesy and Cartography Office 35.9 34.2 18.8 16.2 178.9 19.1% -4.8% -14.0%
Directorate of Environment 38.3 36.2 22.0 19.2 231.8 15.6% -5.5% -12.9%
Afghanistan High Atomic Energy Commission 6.2 7.0 2.3 3.1 46.1 15.2% 12.8% 36.3%
Municipalities 53.5 434.0 48.2 423.1 0.0 - 711.8% 777.7%
Total Infrastructure and Natural Resources 5571.1 5149.9 4418.2 4539.6 82155.1 6.3% -7.6% 2.7%

Ministry of Education 5428.2 5222.6 3665.1 3480.2 47796.4 10.9% -3.8% -5.0%
Ministry of Higher Education 852.6 799.3 564.6 538.2 9144.7 8.7% -6.3% -4.7%
Ministry of Information and Culture 102.2 83.2 82.8 41.0 873.2 9.5% -18.6% -50.6%
Science Academy 360.9 0.0 167.0 0.0 222.8 0.0% -100.0% -100.0%
National Olympic Committee 20.6 13.8 18.1 5.9 573.8 2.4% -33.0% -67.4%
Total Education 6764.5 6118.9 4497.6 4065.2 58610.9 10.4% -9.5% -9.6%

Ministry of Public Health 867.0 1016.4 699.9 702.9 21612.3 4.7% 17.2% 0.4%
Total Health 867.0 1016.4 699.9 702.9 21612.3 4.7% 17.2% 0.4%

Ministry of Agriculture 774.0 834.6 680.7 708.5 9943.3 8.4% 7.8% 4.1%
Ministry of Counter Narcotics 31.7 36.9 23.2 24.4 1913.5 1.9% 16.4% 4.9%
Ministry of Rural Rehabilitation and Development 536.4 1692.0 499.3 1477.4 17027.4 9.9% 215.4% 195.9%
Total Agriculture and Rural Development 1342.1 2563.5 1203.3 2210.3 28884.2 8.9% 91.0% 83.7%

Ministry of Frontiers and Tribal Affairs 47.0 57.9 23.4 27.7 595.8 9.7% 23.2% 18.5%
Ministry of Martyrs, Disabled and Social Affairs 315.5 1534.8 231.1 1406.4 16768.2 9.2% 386.5% 508.7%
Ministry of Refugees and Repatriates 39.9 42.4 26.1 21.8 524.0 8.1% 6.3% -16.7%
Ministry of Women Affairs 33.0 34.8 23.2 19.3 231.4 15.0% 5.5% -16.7%
Office of Disaster Preparedness 178.6 408.5 173.3 400.9 651.8 62.7% 128.8% 131.3%
Directorate of Kochis 12.2 14.7 8.7 9.8 174.1 8.4% 20.5% 13.7%
Total Social Protection 626.1 2093.1 485.7 1885.8 18945.4 11.0% 234.3% 288.2%

Ministry of Finance 1026.0 1065.9 741.8 854.2 9459.3 11.3% 3.9% 15.2%
Ministry of Commerce 171.8 310.1 138.5 294.4 1772.4 17.5% 80.6% 112.5%
Ministry of Economy 77.5 70.1 57.7 50.1 570.0 12.3% -9.6% -13.3%
Control and Audit Office 57.1 28.5 43.4 13.0 823.8 3.5% -50.0% -70.0%
Central Statistics Office 34.4 33.0 18.2 15.7 499.3 6.6% -4.0% -13.5%
Afghanistan National Standard Authority 12.3 10.6 9.4 6.9 276.7 3.8% -14.3% -26.1%
Total Economic Governance and Private Sector Development 1379.2 1518.2 1009.0 1234.3 13401.6 11.3% 10.1% 22.3%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 257.3 89.2 257.3 89.2 1610.2 5.5% -65.3% -65.3%
Unallocated Reserves 0.0 - - -
Unspecified 2327.8 2707.0 1403.4 1346.7 7902.1 34.3% 16.3% -4.0%
Total Unclassified 2585.1 2796.2 1660.7 1435.9 9512.3 29.4% 8.2% -13.5%

11
Table 8: Expenditure by COFOG
1394 1395 1394 1395 Overview:
Month 3 YTD Month 3
General Public Services 6829.6 6215.5 4648.2 4697.3 This sheet breaks down expenditure by the
Recurrent Expenditure 5260.2 4122.5 3789.0 2607.3 UN COFOG classification, so you can see
Capital Expenditure 1569.4 2093.0 859.2 2090.0 which priority areas received what.
Defence 14180.1 15679.5 8025.5 6426.2
Notes:
Recurrent Expenditure 13942.7 15634.7 7789.6 6384.5
Capital Expenditure 237.4 44.7 235.9 41.6 - On YTD, the Government expenditure in
Public Order and Safety 10552.8 13019.8 7513.4 8313.6 the defence, and public order and safety has
Recurrent Expenditure 10499.6 12897.4 7460.2 8191.2 slightly increased, where as its expenditure
Capital Expenditure 53.2 122.4 53.2 122.4 on general public service has decreased.
Economic Affairs 5539.1 6033.0 5013.9 5049.1
Recurrent Expenditure 2401.8 3238.8 1935.6 2520.2 - Increase in capital expenditure on health
Capital Expenditure 3137.3 2794.2 3078.3 2528.8 sectors reflect rising need for financing
operational cost of the existing capitals.
Environmental Protection 47.1 36.3 30.8 19.2
Recurrent Expenditure 38.3 36.3 22.0 19.2 Glossary:
Capital Expenditure 8.8 0.0 8.8 0.0
Housing and Communal Amenities 153.0 70.2 131.2 43.9 COFOG: Classifications of the Functions of
Recurrent Expenditure 49.8 56.5 28.0 30.2 Government, is a UN classification breaking
Capital Expenditure 103.1 13.7 103.1 13.7 down Government expenditure by key policy
Health 879.9 1036.0 708.3 717.0 areas.
Recurrent Expenditure 832.0 947.2 660.4 628.7 Recurrent Expenditure: is expenditure on
non-capital items, typically salaries etc.
Capital Expenditure 47.9 88.8 47.9 88.4
These are items which need to be
Recreation, Culture and Religion 305.1 318.5 218.5 165.8
repurchased each year.
Recurrent Expenditure 271.2 312.0 184.6 164.8 Capital Expenditure: is the expenditure on
Capital Expenditure 33.9 6.5 33.9 1.0 assets.
Education 6290.5 6028.6 4239.9 4025.0
Recurrent Expenditure 6244.7 6009.4 4194.1 4005.7
Capital Expenditure 45.8 19.2 45.8 19.2
Social Protection 339.1 1453.2 229.0 1294.9
Recurrent Expenditure 339.1 1453.2 229.0 1294.9
Capital Expenditure 0.0 0.0 0.0 0.0

Total 45116.4 49890.7 30758.7 30751.9

12
Table 9: Expenditure by Province
1394 1395 1394 1395 YTD Month Overview:
Month 3 YTD Month 3 % Growth
Kabul 3047.7 2908.1 1773.9 2227.9 -4.6% 25.6% This sheet overviews the expenditure on provinces. This
Kapisa 353.2 386.5 263.7 287.8 9.4% 9.1% does not give a full overview of the expenditure benefits
Parwan 477.0 651.5 349.3 499.1 36.6% 42.9% to provinces, as some central spending impacts
Wardak 465.7 370.7 382.2 234.2 -20.4% -38.7% provincial welfare.
Logar 243.9 230.4 181.4 184.3 -5.5% 1.6%
Notes:
Nangarhar 2174.8 2800.8 1512.6 1645.2 28.8% 8.8%
Laghman 267.2 306.4 179.3 210.8 14.6% 17.5% - On YTD, almost all provinces have seen increase in
Pangsher 235.5 301.3 126.0 242.9 27.9% 92.8% expenditures, where as on monthly basis, most of the
Baghlan 1075.9 1376.6 919.3 1217.9 28.0% 32.5% border provinces show increase in thier expenditures.
Bamyan 606.6 210.1 552.9 163.4 -65.4% -70.4%
Ghazni 570.3 561.4 467.8 408.0 -1.6% -12.8% Glossary:
Paktika 388.4 375.1 309.7 288.9 -3.4% -6.7%
Offshore Payments: payments received by the
Paktiya 1971.6 1967.8 1502.1 901.1 -0.2% -40.0%
Government from outside of Afghanistan, not collected
Khost 344.9 480.9 249.8 344.1 39.4% 37.8% by any of the Line Ministries, or Provinces.
Kunar 356.0 437.0 242.7 306.3 22.8% 26.2%
Nuristan 215.0 165.2 186.8 121.9 -23.1% -34.7%
Badakhshan 532.8 822.6 424.9 690.1 54.4% 62.4%
Takhar 423.1 646.5 303.8 472.2 52.8% 55.4%
Kunduz 826.8 848.6 659.2 642.1 2.6% -2.6%
Samangan 330.0 489.0 273.9 426.0 48.2% 55.5%
Balkh 2310.3 2596.0 1660.0 1726.7 12.4% 4.0%
Saripul 183.9 217.9 130.6 157.2 18.4% 20.4%
Ghor 382.9 350.3 311.9 268.5 -8.5% -13.9%
Dikondy 149.8 169.8 115.4 131.9 13.4% 14.2%
Uruzgan 274.9 231.8 261.5 204.9 -15.7% -21.7%
Zabul 216.4 242.6 157.9 181.7 12.1% 15.1%
Kandahar 2518.3 2556.7 1814.9 1257.1 1.5% -30.7%
Jawzjan 374.7 398.3 268.1 278.8 6.3% 4.0%
Faryab 469.9 503.0 340.4 340.9 7.1% 0.1%
Helmand 2123.7 1811.6 1489.3 967.3 -14.7% -35.1%
Badghis 235.7 244.8 179.0 180.4 3.8% 0.8%
Herat 1769.9 2175.0 1228.2 1274.1 22.9% 3.7%
Farah 548.1 354.8 451.5 257.8 -35.3% -42.9%
Nimroz 557.5 246.2 501.8 191.7 -55.8% -61.8%
Central Ministries 17993.3 21413.0 10908.8 11775.9 19.0% 7.9%
Offshore Payments 100.7 42.5 77.9 42.5 -57.7% -45.4%
Total 45116.4 49890.7 30758.7 30751.9 10.6% 0.0%

13
Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

1394 1395 1394 1395 Overview:

Month 3 YTD Month 3
Security 24,711.3 27,015.4 15,998.6 13,784.2 This sheet shows the expenditure by Government
Governance, Rule of Law and Human Rights 1,968.7 2,348.2 1,173.9 1,195.5 policy priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 5,571.1 5,149.9 4,418.2 4,539.6 Government's policy priorities.
Education 6,764.5 6,118.9 4,497.6 4,065.2
Glossary:
Health 867.0 1,016.4 699.9 702.9
Agriculture and Rural Development 1,342.1 2,563.5 1,203.3 2,210.3 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 626.1 2,093.1 485.7 1,885.8 Development Strategy, the original document setting
Economic Governance and Private Sector Development 1,379.2 1,518.2 1,009.0 1,234.3 out the development plan for Afghanistan. The
Unclassified 2,585.1 2,796.2 1,660.7 1,435.9 sectors represent budget sectors into which
Ministries and Agencies can be categorised. This
breakdown gives an idea of where the Government's
priorities lay.

14
Table 11: Financing

1394 1395 1394 1395 Overview:

Month 3 YTD Month 3
TOTAL FINANCING (26,190.2) (24,654.2) 1,728.2 3,916.9 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (25,978.3) (24,072.1) 2,425.5 3,034.6
Notes:
Domestic (25,978.3) (24,072.1) 2,425.5 3,034.6
Currency and Deposits (19,221.1) (21,677.8) 5,020.6 505.2 - Last fiscal year, the Government relied on funds
Treasury Single Account (14,034.3) (16,029.1) 3,974.2 995.2 from the TSA to finance expenditures, this year (YTD),
Provincial Revenue Accounts (53.1) (8.9) (53.1) (8.9) the TSA has been accumulating overall funds,
Donor Accounts (5,133.6) (5,642.5) 1,099.6 (481.1) building on some of the losses occure from
Other Deposit Accounts - 2.7 - - withdrawal last year.
Loans 6.7 11.4 - 2.7
Loans 0.8 1.3 - -
Glossary:
Advances 5.8 10.1 - 2.7
Other Accounts Receivable (0.0) 177.5 0.0 58.6 Treasury Single Account: The main bank account of
Clearing Accounts (0.0) 1.5 0.0 58.6 the Government. In Afghanistan, the TSA consists of
Other Current Assets - 176.0 - - the Afghani account, the US dollar account, provincial
Other Assets (6,763.9) (2,583.2) (2,595.1) 2,468.1 revenue and expenditure accounts, and ARTF and
Provincial Expenditure Accounts (6,763.9) (2,583.2) (2,595.1) 2,468.1 LOTFA accounts.
Foreign - - - -
Accounts Receivable: outstanding payments due to
Net Acquisition of Financial Liabilities (211.9) (582.0) (697.3) 882.3 the Government
Domestic (341.2) (473.6) (827.4) 990.7
Accounts Payable: outstanding payments owed by
Accounts Payable 2,228.4 1,903.7 1,418.4 1,200.2 the Government.
Accounts Payable - Suppliers 2,237.2 1,898.9 1,432.8 1,228.2
Accounts Payable - Other (8.9) 4.8 (14.4) (27.9) Financial Assets: A financial claim on an asset that is
Pension Liabilities 8.2 9.0 2.3 (13.9) usually documented by some type of legal
Other Payables - - - - representative. Examples include bonds and shares of
Other Liabilities (2,577.8) (2,386.4) (2,248.2) (195.6) stock, but not tangible assets such as real estate or
Foreign 129.3 (108.4) 130.1 (108.4) gold. These are included below the line as financing
items
Foreign Currency - - - -
Loans 134.5 (126.0) 135.7 (126.0)
Currency Gain/Loss (5.2) 17.6 (5.5) 17.6

Memorandum
Deposits with Banks - - - -
Investments - - - -

15