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Monthly F is cal B ulletin, Month 8, 1393

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


All tables generated using AFMIS data downloaded on 27 September 2014

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

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget Highlights:
o Total domestic revenues collected in month 8 FY 1393 were Afs 5.9 billion compared to Afs 8.8
billion in month 7, while for the YTD 1393, the total domestic revenues were Afs 62.0 billion.
o Total operating grant receipts during month 8 FY 1393 were Afs 7.1 billion, whereas in month 7, it
was only Afs 4.9 billion.
o Total operating expenditures during this month were Afs 17.4 billion as compared to Afs 22 billion in
month 7 , whereas for the YTD, total spending was around Afs 135.7 billion.
o For the YTD 1393, the operating budget balance (including grants) was in a deficit of Afs 12.9 billion,
compared to a surplus of Afs 13.1 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 8 FY 1393, were Afs 2.5 billion compared to Afs
8.3 billion in month 7, whereas for the YTD 1393, total development expenditures were Afs 45.7
billion.
o The development grants receipts in month 8 were Afs 1.6 billion compared to Afs 5.6 billion
received in month 7 FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 8.9 billion compared to a
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deficit of Afs 3.4 billion the same period in FY 1392.
Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY

107,040 This section illustrates revenues


93,660 received from the Government that
82,510 are used to finance its expenditures
71,360
and deliver Government services.
60,210 62,040 These revenues may either be
56,114
49,952
domestically raised revenues or donor
47,277
39,694 40,225 grants. Further information is
29,436 31,711 Total revenue available in Tables 2 and 3.
19,624 23,429
9,812 Original Target
13,700 Domestic Revenue Developments
6,780 AFMIS data extract 27 September 2014
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 62.0 billion
1392 YTD 1393 YTD 1393 YTD Target
against the original target of
38.5 Afs 82.5 billion, a shortfall of Afs
33.7 21 billion or 24 percent.
31.7
Total YTD tax revenues for 1393
were Afs 31.7 billion, falling
22.2

18.0
behind both the actual YTD for
17.0
15.1 1392, and the YTD target for
12.2
10.4 1393.
4.8 4.8 Total YTD customs duties for
3.0
1393 were Afs 15.1 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous

AFMIS data extract 27 September 2014


target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD were Afs 10.4 billion in FY 1393,
lower than both the YTD target
67.3
for 1393 and the YTD actual for
60.7
1392.
Donor Grant Developments
36.8
Total YTD operating grants
receipts were Afs 60.7 billion,
25.8
where as for the YTD 1392, it
was Afs 67.3 billion
Total YTD development grants
receipts were around Afs 36.8
Operating Grants Development Grants
billion compared to Afs 25.8
AFMIS data extract 27 September 2014
billion in the same period in
1392.

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280,473 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 257,100
This section illustrates the expenditures
233,727
incurred by the Government for the year
210,355
to date for the delivery of Government
Previous year expenditure 186,982
Operating Expenditure
163,609
services. Further information on the
Budget
140,236 breakdown of these expenditures by
135,673
116,864
118,279
spending type and sectors for the
93,491 96,250 operating and development budgets is
75,597
70,118
55,951
available in Tables 4 to 8.
46,745
38,483
23,373 18,174 Operating Budget
2,438 AFMIS data extract 27 September 2014

Total YTD operating expenditures


Development Budget were Afs 135.7 billion by end of 8th
149,866
month 1393, which is higher than the
Expenditure 137,378
actual for the same period in 1392,
124,889
(Afs million)
112,400 but significantly lower than the YTD
Development Expenditure
Budget (Pre MYR)
99,911 100,337 buget target for 1393.
91,976

87,422
Previous year expendiuture 83,614 Total YTD wage spending was Afs
74,933 75,253
Budget excl. Carry forward
62,444
66,892 96.5 billion by end of 8th month 1393,
58,530
49,955 50,169 compared to Afs 90.5 billion in the
41,807 43,184 45,727
37,467
33,446 34,905 same period in FY 1392.

24,978 25,084 26,372
16,723 18,398 Expenditures on goods and services
12,489 13,192
8,361
35 2,043
AFMIS data extract 27 September 2014 for the YTD 1393 were Afs 21.3
billion compared to Afs 19.3 billion
for the same period in FY 1392.
Expenditure by Economic Category (Afs billion)
1392 YTD 1393 YTD 1393 Budget
Development Budget

Total YTD development expenditures


90.5
96.5 were Afs 45.7 billion by end of month
88.9
85.5
8th month FY 1393, lower than both
the YTD budget (including carry
58.5

forward) and YTD budget target


(excluding carry forward), however,
23.2
20.5 22.5
19.3 21.3 18.7
13.2 13.9
22.1
higher than the YTD actual for 1392.

8.1
3.2 4.0
Total YTD expenditures on goods and
Wages Goods and services
(operating)
Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(development) (operating) (development) Interest services were Afs 23.2 billion
AFMIS data extract 27 September 2014
compared to 18.7 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 22.5 billion compared to Afs
20.5 billion for the same period FY
1392.
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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 Development Budgets YTD expenditure (Afs million)


1393 Approved Budget
54%
Ministry of Mines and Industries 63.6
94.6 1393 YTD Expenditure
24%
Ministry of Transport and Aviation 495.1
1392 YTD Expenditure
437.6
0%
Civil Aviation Administration 0.0
692.4
55%
Ministry of Agriculture 4,015.7 Budget Execution rates
2,154.5
31%
Ministry of Finance 1,430.1
1,347.5
35%
Ministry of Public Health 5,149.9
4,373.0
30%
Ministry of Education 4,128.7
3,000.9
30%
Ministry of Energy and Water 3,081.1
2,193.4
24%
Ministry of Public Works 5,459.0
7,440.4

Ministry of Rural Rehabilitation and 62%


13,997.1
Development 10,628.5

AFMIS data extract 27 September 2014

10 Largest Development Budgets YTD expenditure (Afs million)


1393 Approved Budget
54%
Ministry of Mines and Industries 63.6
94.6 1393 YTD Expenditure
24%
Ministry of Transport and Aviation 495.1
1392 YTD Expenditure
437.6
0%
Civil Aviation Administration 0.0
692.4
55%
Ministry of Agriculture 4,015.7 Budget Execution rates
2,154.5
31%
Ministry of Finance 1,430.1
1,347.5
35%
Ministry of Public Health 5,149.9
4,373.0
30%
Ministry of Education 4,128.7
3,000.9
30%
Ministry of Energy and Water 3,081.1
2,193.4
24%
Ministry of Public Works 5,459.0
7,440.4

Ministry of Rural Rehabilitation and 62%


13,997.1
Development 10,628.5

AFMIS data extract 27 September 2014

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1392 1392 1393 1393 1393


Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 15,769.2 134,247.0 13,755.2 13,017.0 122,787.1 -11459.9 -8.5
1 Domestic Revenues 8,794.1 66,918.0 8,837.2 5,926.3 62,040.0 -4878.0 -7.3
1-19 Operating Grants 6,975.1 67,328.9 4,918.0 7,090.7 60,747.1 -6581.8 -9.8
Operating Expenditures 18,368.1 121,125.9 22,029.0 17,394.5 135,673.1 14547.2 12.0
21 Compensation of Employees 12,146.2 90,529.9 14,198.5 11,831.1 96,486.7 5956.8 6.6
22 Use of Goods and Services 4,526.6 19,302.8 4,680.7 3,260.6 21,343.9 2041.1 10.6
23 Interest 64.7 172.1 61.9 78.3 273.9 101.8 59.1
24 Social Transfers 856.6 7,916.1 2,548.9 1,482.6 13,579.5 5663.4 71.5
25 Gross Acquisition of Nonfinancial Assets 773.8 3,204.9 538.9 741.8 3,989.0 784.1 24.5
Operating Budget Balance
Excluding Grants -9,573.9 -54,207.9 -13,191.8 -11,468.3 -73,633.1 -19425.2 35.8
Including Grants -2,598.9 13,121.1 -8,273.7 -4,377.5 -12,886.0 -26007.0 -198.2

DEVELOPMENT BUDGET
Development Grants 4,049.6 25,750.5 5,645.8 1,583.4 36,818.5 11068.0 43.0
Development Expenditures 7,456.2 39,205.2 8,278.5 2,542.7 45,726.5 6521.3 16.6
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 4,454.6 18,668.2 5,743.8 1,360.5 23,189.1 4520.8 24.2
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 3,001.6 20,537.0 2,534.7 1,182.2 22,537.5 2000.5 9.7
Development Budget Balance -3,406.6 -13,454.7 -2,632.7 -959.3 -8,908.1 4546.7 -33.8

INTEGRATED BUDGET
Revenues 19,818.8 159,997.5 19,401.0 14,600.4 159,605.6 -391.9 -0.2
Domestic Revenues 8,794.1 66,918.0 8,837.2 5,926.3 62,040.0 -4878.0 -7.3
Grants 11,024.6 93,079.4 10,563.8 8,674.1 97,565.6 4486.1 4.8
Expenditures 25,824.2 160,331.1 30,307.4 19,937.2 181,399.6 21068.5 13.1
Balances
Excluding Grants -17,030.1 -93,413.1 -21,470.2 -14,010.9 -119,359.6 -25946.5 27.8
Including Grants -6,005.5 -333.7 -10,906.4 -5,336.8 -21,794.0 -21460.4 6431.8

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 19,818.8 159,997.5 19,401.0 14,600.4 159,605.6 -391.9 -0.2
2-25 Recurrent Expenditures (excludes code 25) 22,048.8 136,589.2 27,233.9 18,013.2 154,873.1 18283.9 13.4
23 Interest 172.1 172.1 61.9 78.3 273.9 101.8 59.1
Net Balance (1-2-25) -2,230.1 23,408.3 -7,832.9 -3,412.8 4,732.5 -18675.8 -79.8
Primary Balance (1-2-25+23) -2,165.3 23,580.4 -7,771.0 -3,334.5 5,006.4 -18574.0 -78.8
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 27 September 2014

Table 2. Intergrated Core Budget Revenues

Code (In mi l l i ons of Afghani s) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 Asa - 8 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 19,818.8 159,997.5 19,401.0 14,600.4 159,605.6 -391.9 -0.2
1-19 REVENUES excluding grants 8,794.1 66,918.0 8,837.2 5,926.3 62,040.0 82,510.0 75.2 -4,878.0 -7.3

DOMESTIC REVENUES 8,794.1 66,918.0 8,837.2 5,926.3 62,040.0 82,510.0 75.2 -4,878.0 -7.3
11 Tax Revenues 4,404.3 33,745.6 4,782.3 2,380.9 31,701.3 38,450.3 82.4 -2,044.2 -6.1
111 Fi xed Taxes 836.7 7,480.5 786.5 507.9 6,693.3 8,514.2 78.6 -787.2 -10.5
112 Income Taxes 2,201.3 11,757.2 1,569.1 962.7 11,031.4 12,173.8 90.6 -725.8 -6.2
113 Property Taxes 20.1 194.1 68.7 9.2 473.1 246.3 192.1 279.0 143.7
114 Sal es Taxes 882.5 11,287.1 1,793.2 597.6 9,937.0 14,335.1 69.3 -1,350.1 -12.0
116 Other Taxes 426.2 2,596.3 564.9 303.5 3,566.5 2,764.1 129.0 970.2 37.4
117 Tax Penal ti es and Fi nes 37.5 430.3 0.0 0.0 0.0 416.7 0.0 -430.3 -100.0
12 Customs Duty, Import Taxes 2,192.1 17,970.8 1,809.5 1,229.7 15,108.6 22,245.4 67.9 -2,862.2 -15.9
13 Non Tax Revenue 1,569.7 12,220.8 1,457.4 915.0 10,436.0 17,015.7 61.3 -1,784.8 -14.6
131 Income from Capi tal Property 353.9 1,027.7 113.7 57.9 1,023.0 2,044.5 50.0 -4.7 -0.5
132 Sal es of Goods and Servi ces 399.9 3,809.1 450.8 207.2 2,117.2 6,626.7 31.9 -1,691.9 -44.4
133 Admi ni strati ve Fees 706.1 6,492.5 656.2 580.4 6,184.8 7,397.4 83.6 -307.7 -4.7
134 Royal ti es 11.0 173.3 63.1 7.8 254.3 222.3 114.4 81.0 46.7
135 Non Tax Fi nes and Penal ti es 92.9 379.8 110.3 35.1 478.6 477.2 100.3 98.8 26.0
136 Extracti ve Industry 5.9 338.5 63.2 26.6 378.1 247.7 152.6 39.6 11.7
14 Miscellaneous Revenue 146.0 556.0 384.9 1,168.2 2,197.4 2,195.6 100.1 1,641.4 295.2
17 Social Contributions 481.9 2,424.8 403.1 232.4 2,596.7 2,603.0 99.8 171.8 7.1

GRANTS 11,024.6 93,079.4 10,563.8 8,674.1 97,565.6 4,486.1 4.6


191-2 Forei gn Governments 6,975.1 67,328.9 4,918.0 7,090.7 60,958.0 -6,370.9 -10.5
193-4 Internati onal Organi sati on 4,049.6 25,750.5 5,645.8 1,583.4 36,607.5 10,857.1 29.7
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 15,769.0 134,047.8 13,750.0 13,011.0 122,681.8 -11,366.0 -9.3
Domesti c Revenues 8,793.9 66,718.8 8,832.0 5,920.3 61,934.7 82,510.0 75.1 -4,784.2 -7.7
as percentage of total 49.8 49.8 64.2 45.5 50.5
External Grant Support 6,975.1 67,328.9 4,918.0 7,090.7 60,747.1 -6,581.8 -10.8
as percentage of total 50.2 50.2 35.8 54.5 49.5
Source: FPD usi ng AFMIS data downl oaded on the 27 September 2014

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 Asa - 8 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 8,794.1 66,918.0 8,837.2 5,926.3 62,040.0 120,420.0 51.5 -4,878.0 -7.3

01 Kabul 131.5 1,440.9 192.0 136.4 1,601.1 2,588.1 61.9 160.2 11.1
02 Kapisa 17.5 68.4 11.1 12.8 76.0 122.6 62.0 7.6 11.1
03 Parwan 18.9 108.5 14.3 19.5 130.0 228.5 56.9 21.5 19.8
04 Wardak 19.9 104.7 21.2 3.0 86.8 179.7 48.3 -17.9 -17.1
05 Logar 5.7 61.4 23.0 0.3 108.4 145.2 74.7 47.1 76.7
06 Nangarhar 771.2 7,372.2 938.0 761.8 7,002.5 12,206.6 57.4 -369.8 -5.0
07 Laghman 10.6 73.5 12.5 4.0 78.9 151.0 52.2 5.4 7.3
08 Pangsher 5.1 38.5 8.5 5.5 41.7 78.6 53.0 3.2 8.2
09 Baghlan 22.8 144.5 35.8 5.8 156.9 298.3 52.6 12.4 8.6
10 Bamyan 6.8 53.5 1.6 9.4 68.4 106.9 63.9 14.9 27.9
11 Ghazni 21.3 173.7 26.4 23.6 172.6 301.5 57.2 -1.2 -0.7
12 Paktika 14.1 82.0 12.9 17.1 88.8 164.7 53.9 6.8 8.3
13 Paktiya 60.2 495.6 148.0 74.1 685.5 721.1 95.1 189.8 38.3
14 Khost 54.7 599.7 38.1 19.8 384.3 1,269.2 30.3 -215.4 -35.9
15 Kunar 20.3 87.5 6.6 14.6 103.6 358.0 28.9 16.1 18.4
16 Nuristan 10.1 20.8 -0.1 5.1 19.1 41.9 45.6 -1.7 -8.3
17 Badakhshan 29.6 147.8 31.2 24.8 155.8 302.7 51.5 8.0 5.4
18 Takhar 17.1 163.2 25.4 25.3 168.4 319.4 52.7 5.2 3.2
19 Kunduz 93.1 659.3 55.8 56.0 453.1 1,347.6 33.6 -206.2 -31.3
20 Samangan 3.8 60.2 9.5 9.3 81.0 115.2 70.3 20.8 34.6
21 Balkh 677.7 4,788.8 483.1 405.4 4,018.7 10,000.4 40.2 -770.0 -16.1
22 Saripul 6.1 50.5 4.1 15.9 66.9 92.3 72.5 16.4 32.6
23 Ghor 2.6 53.2 18.0 6.2 61.7 149.2 41.3 8.5 16.0
24 Dikondy 6.8 36.8 5.2 6.7 35.4 71.8 49.3 -1.3 -3.6
25 Uruzgan 0.0 24.6 0.0 11.1 31.4 72.1 43.5 6.8 27.7
26 Zabul 5.2 34.3 9.0 0.8 41.7 108.3 38.5 7.4 21.4
27 Kandahar 185.7 1,881.0 287.5 190.7 1,984.1 2,986.7 66.4 103.1 5.5
28 Jawzjan 13.7 133.0 16.3 16.2 113.1 250.3 45.2 -19.9 -15.0
29 Faryab 579.0 3,523.3 148.3 129.0 2,181.8 4,531.9 48.1 -1,341.5 -38.1
30 Helmand 49.7 325.4 46.7 52.4 345.9 648.1 53.4 20.5 6.3
31 Badghis 6.1 45.4 19.1 2.9 64.0 91.1 70.3 18.6 41.0
32 Herat 1,129.6 10,813.9 1,102.6 1,042.0 8,448.3 19,463.9 43.4 -2,365.6 -21.9
33 Farah 287.2 1,402.1 222.2 101.5 1,616.2 2,091.3 77.3 214.1 15.3
34 Nimroz 366.0 3,365.2 521.6 483.7 4,117.8 5,583.5 73.7 752.6 22.4
90 Central Ministries 4,144.4 28,484.9 4,341.6 2,233.6 27,250.4 53,232.2 51.2 -1,234.5 -4.3
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 September 2014

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*

2 TOTAL GROSS EXPENDITURES 25,824.2 160,331.1 30,307.4 19,937.2 181,399.6 430,339.1 42.2 21,068.5 13.1
Operating Budget 18,368.1 121,125.9 22,029.0 17,394.5 135,673.1 280,472.7 48.4 14,547.2 12.0
Development Budget 7,456.2 39,205.2 8,278.5 2,542.7 45,726.5 149,866.4 30.5 6,521.3 16.6
2* TOTAL NET EXPENDITURES 25,822.8 160,301.6 30,304.0 19,935.3 181,374.0 21,072.4 13.1
Operating Budget 18,366.7 121,096.4 22,025.6 17,392.6 135,647.5 14,551.1 12.0
Development Budget 7,456.2 39,205.2 8,278.5 2,542.7 45,726.5 6,521.3 16.6

21 Compensation of Employees 12,146.2 90,529.9 14,198.5 11,831.1 96,486.7 156,012.7 61.8 5,956.8 6.6
Operating Budget 12,146.2 90,529.9 14,198.5 11,831.1 96,486.7 156,012.7 61.8 5,956.8 6.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 8,981.2 37,971.0 10,424.5 4,621.1 44,533.0 144,042.2 30.9 6,561.9 17.3
Operating Budget 4,526.6 19,302.8 4,680.7 3,260.6 21,343.9 85,493.3 25.0 2,041.1 10.6
Development Budget 4,454.6 18,668.2 5,743.8 1,360.5 23,189.1 58,549.0 39.6 4,520.8 24.2
23 Interest 64.7 172.1 61.9 78.3 273.9 2,400.0 11.4 101.8 59.1
Operating Budget 64.7 172.1 61.9 78.3 273.9 2,400.0 11.4 101.8 59.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 856.6 7,916.1 2,548.9 1,482.6 13,579.5 19,700.0 68.9 5,663.4 71.5
Operating Budget 856.6 7,916.1 2,548.9 1,482.6 13,579.5 19,700.0 68.9 5,663.4 71.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 3,775.4 23,742.0 3,073.6 1,924.0 26,526.5 102,065.0 26.0 2,784.6 11.7
Operating Budget 773.8 3,204.9 538.9 741.8 3,989.0 13,204.0 30.2 784.1 24.5
Development Budget 3,001.6 20,537.0 2,534.7 1,182.2 22,537.5 88,860.9 25.4 2,000.5 9.7
25* Net Acquisition of Nonfinancial Assets 3,774.0 23,712.4 3,070.2 1,922.1 53,001.8 29,289.4 123.5
Operating Budget 772.4 3,175.4 535.5 739.9 3,963.5 788.0 24.8
Development Budget 3,001.6 20,537.0 2,534.7 1,182.2 49,038.4 28,501.4 138.8

Memo RECURRENT EXPENDITURES (excludes 25) 22,048.8 136,589.2 27,233.9 18,013.2 154,873.1 18,283.9 13.4
Operating Budget 17,594.3 117,921.0 21,490.1 16,652.7 131,684.0 13,763.1 11.7
Development Budget 4,454.6 18,668.2 5,743.8 1,360.5 23,189.1 4,520.8 24.2
Source: FPD using AFMIS data downloaded on the 27 September 2014

* 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 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 18,368.1 121,125.9 22,029.0 17,394.5 135,673.1 280,472.7 48.4 14,547.2 12.0
2* TOTAL NET EXPENDITURES 18,366.7 121,096.4 22,025.6 17,392.6 135,647.5 14,551.1 12.0

21 Compensation of Employees 12,146.2 90,529.9 14,198.5 11,831.1 96,486.7 156,012.7 61.8 5,956.8 6.6
of which operating budget 12,146.2 90,529.9 14,198.5 11,831.1 96,486.7 5,956.8 6.6
211-3 Wages and Salaries 12,052.2 89,391.1 14,072.2 11,740.9 95,744.8 6,353.7 7.1
214-5 Social Benefits 94.0 1,138.8 126.4 90.2 741.9 -397.0 -34.9
214 Social Benefits - in Cash 94.0 1,138.8 126.4 90.2 741.9 -397.0 -34.9
219 Return of Salaries -31.1 -178.6 -30.3 -18.2 -177.4 1.2 -0.7
22 Use of Goods and Services 4,526.6 19,302.8 4,680.7 3,260.6 21,343.9 85,493.3 25.0 2,041.1 10.6
of which operating budget 4,526.6 19,302.8 4,680.7 3,260.6 21,343.9 2,041.1 10.6
221 Travel 124.4 1,004.5 134.3 89.5 1,048.4 43.9 4.4
222 Communications 404.2 1,881.4 516.3 264.8 2,120.9 239.5 12.7
223 Contracted Services 139.4 782.4 281.2 69.7 929.9 147.5 18.9
224 Repairs and Maintenance 743.8 3,680.0 1,882.8 980.0 6,481.6 2,801.6 76.1
225 Utilities 184.3 1,510.5 382.8 750.2 2,734.0 1223.5 81.0
226 Fuel 348.2 3,247.6 493.0 358.7 2,958.1 -289.5 -8.9
227-9 Other Use of Goods and Services 2,582.2 7,196.4 990.3 747.8 5,070.9 -2125.5 -29.5

23 Interest 64.7 172.1 61.9 78.3 273.9 2,400.0 11.4 101.8 59.1

24 Social Transfers 856.6 7,916.1 2,548.9 1,482.6 13,579.5 19,700.0 68.9 5,663.4 71.5
242 Subsidies 250.0 500.0 0.0 0.0 450.0 -50.0 -10.0
243-6 Grants to Government Units & Other organisations 33.9 136.7 25.1 28.4 267.1 130.5 95.5
247 Social Security 566.6 7,172.7 2,523.3 1,454.2 12,771.9 5,599.2 78.1
248-9 Other Social Transfers 6.1 106.8 0.5 0.0 90.5 -16.2 -15.2

25 Gross Acquisition of Nonfinancial Assets 773.8 3,204.9 538.9 741.8 3,989.0 13,204.0 30.2 784.1 24.5
of which operating budget 773.8 3,204.9 538.9 741.8 3,989.0 784.1 24.5
25* Net Acquisition of Nonfinancial Assets 772.4 3,175.4 535.5 739.9 3,963.5 788.0 24.8
150 Sale of Land and Buildings -1.4 -29.5 -3.4 -1.9 -25.6 3.9 -13.3
251 Buildings and Structures 501.7 1,380.1 324.1 351.2 2,374.7 994.6 72.1
252 Machinery / Equipment (>50,000) 77.3 1,446.7 139.3 368.4 1,047.7 -399.1 -27.6
257 Valuables 0.2 1.4 0.0 0.0 0.3 -1.1 -78.1
258 Land 194.6 373.9 74.8 21.9 424.3 50.3 13.5
259 Capital Advance Payments 0.1 2.8 0.7 0.4 142.1 139.3 4972.1

Memo RECURRENT EXPENDITURES (excludes 25) 17,594.3 117,921.0 21,490.1 16,652.7 131,684.0 13,763.1 11.7

Source: FPD using AFMIS data downloaded on the 27 September 2014

* 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).

-8-
(In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 25,800.7 165,919.8 30,000.9 19,850.9 184,249.0 430,209.6 430,339.1 42.8% 18,329.3 11.0
Operating Budget 18,364.0 123,155.6 21,896.8 17,313.0 135,285.7 280,343.2 280,472.7 48.2% 12,130.1 9.8
Development Budget 7,436.7 42,764.2 8,104.1 2,537.9 48,963.3 149,866.4 149,866.4 32.7% 6,199.1 14.5
Security 10,980.9 75,735.1 12,690.4 11,101.7 82,168.0 185,451.0 194,473.7 42.3% 6,432.9 8.5
Operating Budget 9,925.3 73,969.1 12,577.2 10,814.9 80,791.7 176,023.9 185,046.6 43.7% 6,822.6 9.2
Development Budget 1,055.6 1,766.1 113.1 286.8 1,376.4 9,427.1 9,427.1 14.6% -389.7 -22.1

Total Governance, Rule of Law and Human Rights 1,483.0 8,783.4 1,393.5 1,094.6 9,662.9 17,899.9 19,088.3 50.6% 879.5 10.0
Operating Budget 1,344.0 7,851.4 1,279.1 1,055.6 8,942.7 13,228.8 14,417.2 62.0% 1,091.2 13.9
Development Budget 139.1 932.0 114.3 39.0 720.2 4,671.1 4,671.1 15.4% -211.7 -22.7

Total Infrastructure and Natural Resources 4,422.6 15,784.9 2,493.2 1,763.9 15,673.5 57,888.3 60,995.2 25.7% -111.3 -0.7
Operating Budget 398.8 2,804.6 495.8 376.9 3,700.3 3,232.1 6,338.9 58.4% 895.7 31.9
Development Budget 4,023.8 12,980.3 1,997.4 1,387.1 11,973.2 54,656.2 54,656.2 21.9% -1,007.1 -7.8
Total Education 3,721.6 23,959.7 5,228.5 2,990.4 26,267.2 54,515.4 55,901.3 47.0% 2,307.4 9.6
Operating Budget 3,226.9 18,213.0 3,740.5 2,610.1 18,904.1 35,633.9 37,019.8 51.1% 691.1 3.8
Development Budget 494.7 5,746.7 1,488.1 380.2 7,363.1 18,881.5 18,881.5 39.0% 1,616.4 28.1
Total Health 648.0 6,136.0 719.8 383.1 7,216.0 17,186.9 18,184.7 39.7% 1,080.1 17.6
Operating Budget 266.7 1,763.0 313.1 330.6 2,066.2 2,525.2 3,523.0 58.6% 303.2 17.2
Development Budget 381.3 4,373.0 406.8 52.5 5,149.9 14,661.7 14,661.7 35.1% 776.8 17.8

Total Agriculture and Rural Development 1,243.2 14,570.1 3,858.0 363.6 19,828.8 33,039.7 33,166.2 59.8% 5,258.7 36.1
Operating Budget 175.0 1,400.0 178.2 142.4 1,166.0 1,961.0 2,087.5 55.9% -234.0 -16.7
Development Budget 1,068.1 13,170.1 3,679.8 221.3 18,662.8 31,078.7 31,078.7 60.1% 5,492.7 41.7
Total Social Protection 806.5 8,980.5 2,753.7 1,625.1 14,396.3 3,729.3 18,657.3 77.2% 5,415.8 60.3
Operating Budget 771.6 8,593.5 2,726.6 1,600.9 14,200.9 2,512.8 17,440.7 81.4% 5,607.4 65.3
Development Budget 34.9 387.0 27.1 24.3 195.4 1,216.5 1,216.5 16.1% -191.6 -49.5

Total Economic Governance and Private Sector


Development 2,463.5 11,911.9 859.0 523.6 9,002.3 8,985.1 10,616.9 84.8% -2,909.6 -24.4
Operating Budget 2,250.9 8,556.2 581.5 376.8 5,509.0 2,749.2 4,380.9 125.7% -3,047.2 -35.6
Development Budget 212.6 3,355.7 277.5 146.9 3,493.4 6,236.0 6,236.0 56.0% 137.6 4.1
Total Unclassified 31.4 58.3 4.7 4.9 34.0 51,514.0 761.7 N/A -24.3 -41.7
Operating Budget 4.8 4.8 4.7 4.9 4.9 42,476.4 68.1 6808.2% 0.1 1.9
Development Budget 26.6 53.4 0.0 0.0 29.1 9,037.6 693.6 4.2% -24.4 -45.6
Source: FPD using AFMIS data downloaded on the 27 September 2014

* 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) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 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 4,826.2 29,752.5 5,385 4,194.1 31,917.5 66,824.9 71,037.4 44.9 2,165.0 7.3
Operating Budget 4,771.5 29,605.9 5,335 4,165.4 31,655.9 62,037.5 66,250.0 47.8 2,050.1 6.9
Development Budget 54.7 146.6 50.6 28.7 261.5 4,787.4 4,787.4 5.5 114.9 78.4
Ministry of Defence 5,927.2 35,819.7 5,576.0 5,201.4 38,569.8 101,676.0 106,470.8 36.2 2,750.2 7.7
Operating Budget 4,989.3 34,546.2 5,521.8 4,949.3 38,102.6 98,570.5 103,365.3 36.9 3,556.4 10.3
Development Budget 937.9 1,273.4 54.2 252.1 467.2 3,105.4 3,105.4 15.0 -806.3 -63.3
Ministry of Foreign Affairs 87.3 1,926.4 243.2 239.4 2,572.9 4,446.7 4,500.7 57.2 646.5 33.6
Operating Budget 86.0 1,717.8 242.9 233.5 1,967.2 3,200.0 3,254.0 60.5 249.4 14.5
Development Budget 1.3 208.6 0.3 5.9 605.8 1,246.7 1,246.7 48.6 397.1 190.4
Presidential Protective Service 119.8 820.1 85.2 74.1 781.8 1,083.9 1,245.3 62.8 -38.4 -4.7
Operating Budget 78.4 760.9 85.2 74.1 772.6 944.5 1,105.8 69.9 11.7 1.5
Development Budget 41.4 59.2 0.0 0.0 9.2 139.5 139.5 6.6 -50.1 -84.5
General Directorate of National Security 20.3 7,416.4 1,400.7 1,392.7 8,326.0 11,419.5 11,219.5 74.2 909.6 12.3
Operating Budget 0.0 7,338.3 1,392.7 1,392.7 8,293.3 11,271.4 11,071.4 74.9 955.0 13.0
Development Budget 20.3 78.2 8.1 0.0 32.7 148.1 148.1 22.1 -45.4 -58.1
Total Security 10,980.9 75,735.1 12,690.4 11,101.7 82,168.0 185,451.0 194,473.7 42.3 6,432.9 8.5
Operating Budget 9,925.3 73,969.1 12,577.2 10,814.9 80,791.7 176,023.9 185,046.6 43.7 6,822.6 9.2
Development Budget 1,055.6 1,766.1 113.1 286.8 1,376.4 9,427.1 9,427.1 14.6 - 389.7 -22.1
Presidents Office 148.9 1,117.2 181.4 141.2 1,214.2 2,097.6 2,346.3 51.7 97.0 8.7
Operating Budget 134.3 1,052.5 175.8 141.2 1,140.0 1,783.5 2,032.2 56.1 87.6 8.3
Development Budget 14.6 64.7 5.6 0.0 74.2 314.1 314.1 23.6 9.4 14.5
National Assembly Meshanro Jirga 37.8 411.2 108.6 12.1 393.8 588.8 616.3 63.9 -17.4 -4.2
Operating Budget 37.8 368.3 108.6 12.1 393.8 518.8 546.4 72.1 25.5 6.9
Development Budget 0.0 42.9 0.0 0.0 0.0 69.9 69.9 0.0 -42.9 -100.0
National Assembly Wolesi Jirga 40.4 917.5 179.4 167.2 994.7 1,293.7 1,371.6 72.5 77.2 8.4
Operating Budget 40.4 917.5 179.4 167.2 994.7 1,252.0 1,329.9 74.8 77.2 8.4
Development Budget 0.0 0.0 0.0 0.0 0.0 41.7 41.7 0.0 0.0 N/A
Supreme Court 135.6 1,044.5 290.8 198.3 2,092.7 3,321.7 3,324.4 62.9 1,048.2 100.4
Operating Budget 133.0 986.3 286.4 197.8 2,041.4 3,000.9 3,003.7 68.0 1,055.1 107.0
Development Budget 2.6 58.1 4.5 0.5 51.3 320.7 320.7 16.0 -6.8 -11.7
Ministry of Justice 51.7 386.8 49.7 50.7 387.8 1,100.4 1,119.2 34.6 1.0 0.3
Operating Budget 46.3 353.6 45.8 46.9 352.3 601.2 620.1 56.8 -1.4 -0.4
Development Budget 5.4 33.2 3.9 3.8 35.5 499.2 499.2 7.1 2.3 7.0
Administrative Affairs 332.4 1,244.3 144.6 60.9 1,316.2 939.2 1,647.9 79.9 72.0 5.8
Operating Budget 322.0 1,204.9 101.5 60.9 1,158.6 750.0 1,458.7 79.4 -46.3 -3.8
Development Budget 10.4 39.3 43.1 0.0 157.6 189.2 189.2 83.3 118.3 300.7
Ministry of State and Parliamentart Affairs 6.1 64.1 8.6 7.0 59.8 117.0 135.3 44.2 -4.3 -6.8
Operating Budget 6.1 64.1 8.6 7.0 59.2 79.2 97.5 60.7 -4.9 -7.7
Development Budget 0.0 0.0 0.0 0.0 0.6 37.8 37.8 1.5 0.6 N/A
Ministry of Haj and Religious Affairs 126.7 520.2 61.9 129.4 501.6 1,093.8 1,116.2 44.9 -18.5 -3.6
Operating Budget 109.4 449.6 47.7 124.1 439.0 789.9 812.2 54.0 -10.6 -2.4
Development Budget 17.3 70.6 14.2 5.3 62.6 303.9 303.9 20.6 -8.0 -11.3
Attorney General 108.8 659.7 96.8 92.6 743.1 1,430.3 1,437.2 51.7 83.4 12.6
Operating Budget 87.0 624.9 91.7 88.2 705.7 1,163.9 1,170.8 60.3 80.7 12.9
Development Budget 21.8 34.7 5.1 4.4 37.4 266.4 266.4 14.1 2.7 7.8
Election Commission 9.7 73.6 10.9 10.3 73.7 523.5 564.0 13.1 0.1 0.2
Operating Budget 7.2 66.1 10.9 10.3 73.7 153.5 194.0 38.0 7.6 11.5
Development Budget 2.6 7.5 0.0 0.0 0.0 370.1 370.1 0.0 -7.5 -100.0
IARCSC 49.8 410.9 49.5 30.4 322.6 336.2 348.5 92.6 -88.3 -21.5
Operating Budget 25.9 193.7 30.3 27.6 212.5 336.2 348.5 61.0 18.8 9.7
Development Budget 23.9 217.2 19.3 2.8 110.1 0.0 0.0 N/A -107.1 -49.3
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 69.3 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 19.5 120.8 10.8 11.5 115.4 307.9 308.7 37.4 -5.4 -4.5
Operating Budget 13.1 90.0 10.8 11.5 87.1 156.7 157.5 55.3 -3.0 -3.3
Development Budget 6.4 30.7 0.0 0.0 28.3 151.2 151.2 18.7 -2.5 -8.0
Independent Directorate of Local Governance 415.5 1,812.6 200.4 183.0 1,447.2 4,410.1 4,454.7 32.5 -365.4 -20.2
Operating Budget 381.5 1,479.9 181.8 160.8 1,284.7 2,431.7 2,476.2 51.9 -195.2 -13.2
Development Budget 34.1 332.7 18.6 22.3 162.5 1,978.4 1,978.4 8.2 -170.2 -51.2
Independent Commision for Election Complaints 0.0 0.0 0.0 0.0 0.0 175.4 175.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 100.0 100.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 75.4 75.4 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 97.2 53.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 44.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 53.2 53.2 0.0 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,483.0 8,783.4 1,393.5 1,094.6 9,662.9 17,899.9 19,088.3 50.6 879.5 10.0
Operating Budget 1,344.0 7,851.4 1,279.1 1,055.6 8,942.7 13,228.8 14,417.2 62.0 1,091.2 13.9

- 10 -
Source: FPD using AFMIS data downloaded on the 27 September 2014
(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.

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 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 3,081.0 8,763.2 970.6 849.5 7,759.3 23,570.0 26,902.5 28.8 -1,003.9 -11.5
Operating Budget 188.9 1,322.8 278.9 176.2 2,300.3 529.7 3,862.1 59.6 977.5 73.9
Development Budget 2,892.0 7,440.4 691.7 673.3 5,459.0 23,040.4 23,040.4 23.7 -1,981.4 -26.6
Ministry of Transport and Aviation 158.1 759.6 83.6 174.7 655.4 2,361.8 2,366.8 27.7 -104.1 -13.7
Operating Budget 44.1 322.0 24.6 16.6 160.4 278.0 283.0 56.7 -161.6 -50.2
Development Budget 114.0 437.6 59.0 158.1 495.1 2,083.8 2,083.8 23.8 57.5 13.1
Ministry of Communication 160.9 772.0 50.9 180.2 521.9 2,811.4 2,816.0 18.5 -250.1 -32.4
Operating Budget 38.5 293.7 39.7 34.2 289.1 473.0 477.6 60.5 -4.7 -1.6
Development Budget 122.4 478.2 11.2 145.9 232.8 2,338.4 2,338.4 10.0 -245.4 -51.3
Ministry of Energy and Water 422.6 2,500.6 969.5 194.0 3,440.7 10,969.3 11,028.6 31.2 940.1 37.6
Operating Budget 40.4 307.2 55.4 63.1 359.5 530.0 589.3 61.0 52.4 17.1
Development Budget 382.3 2,193.4 914.1 130.9 3,081.1 10,439.3 10,439.3 29.5 887.7 40.5
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 795.3 795.3 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 0.0 795.3 795.3 0.0 0.0 N/A
Civil Aviation Administration 0.0 0.0 0.0 0.0 0.0 2,326.6 1,960.6 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 366.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,960.6 1,960.6 0.0 0.0 N/A
Da Brishna Shirkat 269.7 692.4 110.4 98.8 1,254.1 7,266.1 7,266.1 17.3 561.7 81.1
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 269.7 692.4 110.4 98.8 1,254.1 7,266.1 7,266.1 17.3 561.7 81.1
Ministry of Urban Development 29.8 616.0 25.9 40.8 302.8 1,433.5 1,450.6 20.9 -313.2 -50.8
Operating Budget 17.3 133.4 18.9 25.4 153.6 250.0 267.1 57.5 20.3 15.2
Development Budget 12.5 482.6 7.1 15.4 149.1 1,183.5 1,183.5 12.6 -333.5 -69.1
Independent Board of new Kabul 22.1 94.6 9.9 11.5 63.6 118.8 118.8 53.5 -31.1 -32.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 22.1 94.6 9.9 11.5 63.6 118.8 118.8 53.5 -31.1 -32.8
Ministry of Mines and Industries 190.6 983.6 139.9 166.7 822.5 2,331.7 2,382.3 34.5 -161.1 -16.4
Operating Budget 42.0 312.5 48.5 38.5 334.0 495.0 545.5 61.2 21.6 6.9
Development Budget 148.6 671.2 91.4 128.2 488.5 1,836.7 1,836.7 26.6 -182.7 -27.2
Geodesy and Cartography Office 11.3 83.3 10.4 8.0 72.8 138.0 141.2 51.6 -10.5 -12.6
Operating Budget 11.2 81.5 10.4 8.0 72.8 132.0 135.1 53.9 -8.7 -10.7
Development Budget 0.1 1.8 0.0 0.0 0.0 6.1 6.1 0.0 -1.8 -100.0
Directorate of Environment 13.9 111.9 15.6 12.7 112.1 152.3 152.3 73.6 0.2 0.2
Operating Budget 13.9 13.9 15.6 12.7 12.7 60.0 60.0 21.1 -1.2 -9.0
Development Budget 0.0 98.0 0.0 0.0 99.5 92.3 92.3 107.8 1.5 1.5
Afghanistan High Atomic Energy Commission 2.6 17.6 3.9 2.1 17.9 39.5 40.1 44.7 0.2 1.4
Operating Budget 2.6 17.6 3.9 2.1 17.9 39.5 40.1 44.7 0.2 1.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 60.0 390.1 102.6 25.1 650.5 3,574.0 3,574.0 18.2 260.4 66.7
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 60.0 390.1 102.6 25.1 650.5 3,495.0 3,495.0 18.6 260.4 66.7
Total Infrastructure and Natural Resources 4,422.6 15,784.9 2,493.2 1,763.9 15,673.5 57,888.3 60,995.2 25.7 - 111.3 - 0.7
Operating Budget 398.8 2,804.6 495.8 376.9 3,700.3 3,232.1 6,338.9 58.4 895.7 31.9
Development Budget 4,023.8 12,980.3 1,997.4 1,387.1 11,973.2 54,656.2 54,656.2 21.9 - 1,007.1 - 7.8
Ministry of Education 3,172.7 20,612.4 4,527.6 2,617.1 22,553.4 44,257.8 45,479.5 49.6 1,941.0 9.4
Operating Budget 2,860.3 17,611.4 3,221.5 2,309.1 18,424.6 30,390.0 31,611.7 58.3 813.2 4.6
Development Budget 312.4 3,000.9 1,306.2 308.0 4,128.7 13,867.8 13,867.8 29.8 1,127.8 0.4
Ministry of Higher Education 381.0 2,369.7 584.3 323.4 3,142.7 8,099.0 8,130.9 38.7 773.0 32.6
Operating Budget 235.0 235.0 431.2 251.2 251.2 4,000.0 4,031.9 6.2 16.2 6.9
Development Budget 146.0 2,134.7 153.1 72.2 2,891.5 4,099.0 4,099.0 70.5 756.8 35.4
Ministry of Information and Culture 75.5 583.3 72.5 30.8 344.1 665.1 684.0 50.3 -239.2 -41.0
Operating Budget 73.7 73.7 48.3 30.8 30.8 464.3 483.2 6.4 -43.0 -58.3
Development Budget 1.7 509.5 24.2 0.0 313.3 200.8 200.8 156.1 -196.2 -38.5
Science Academy 13.4 133.3 19.5 1.4 103.9 190.9 196.3 52.9 -29.4 -22.1
Operating Budget 12.9 123.1 16.2 1.4 99.3 170.6 176.0 56.4 -23.8 -19.3
Development Budget 0.5 10.2 3.3 0.0 4.6 20.4 20.4 22.7 -5.6 -54.7
Cricket Board 0.0 0.0 0.0 0.0 0.0 84.0 84.0 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 84.0 84.0 0.0 0.0 N/A
Football Federation 0.0 0.0 0.0 0.0 0.0 94.0 94.0 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 38.0 38.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 56.0 56.0 0.0 0.0 N/A
General Directorate of Radio & Television 0.0 0.0 0.0 0.0 0.0 531.8 634.6 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 343.0 445.8 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 188.8 188.8 0.0 0.0 N/A
National Olympic Committee 79.1 261.0 24.6 17.6 123.1 592.9 598.0 20.6 -138.0 -52.8
Operating Budget 45.1 169.8 23.3 17.6 98.2 228.0 233.2 42.1 -71.5 -42.1
Development Budget 34.1 91.3 1.3 0.0 24.9 364.9 364.9 6.8 -66.4 -72.8
Total Education 3,721.6 23,959.7 5,228.5 2,990.4 26,267.2 54,515.4 55,901.3 47.0 2,307.4 9.6
Operating Budget 3,226.9 18,213.0 3,740.5 2,610.1 18,904.1 35,633.9 37,019.8 51.1 691.1 3.8
Development Budget 494.7 5,746.7 1,488.1 380.2 7,363.1 18,881.5 18,881.5 39.0 1,616.4 28.1
Ministry of Agriculture 479.1 3,118.1 2,401.7 284.5 4,752.5 8,383.4 8,482.6 56.0 1,634.3 52.4
Operating Budget 116.6 963.6 101.5 91.5 736.7 1,046.0 1,145.1 64.3 -226.9 -23.5

- 11 -
Operating Budget 12.9 101.7 19.8 16.4 109.2 155.0 157.0 69.5 7.5 7.4
Development Budget 26.0 387.1 148.5 23.8 649.9 909.1 909.1 71.5 262.8 67.9
Ministry of Rural Rehabilitation and Development 725.3 10,963.2 1,288.0 38.9 14,317.3 23,244.9 23,270.3 61.5 3,354.1 30.6
Operating Budget 45.5 334.7 56.9 34.4 320.1 510.0 535.4 59.8 -14.6 -4.3
Development Budget 679.7 10,628.5 1,231.0 4.5 13,997.1 22,734.9 22,734.9 61.6 3,368.7 31.7
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 250.0 250.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 97.2 97.2 0.0 0.0 N/A
Total Agriculture and Rural Development 1,243.2 14,570.1 3,858.0 363.6 19,828.8 33,039.7 33,166.2 59.8 5,258.7 36.1
Operating Budget 175.0 1400.0 178.2 142.4 1166.0 1961.0 2087.5 55.9 -234.0 -16.7
Development Budget 1068.1 13170.1 3679.8 221.3 18662.8 31078.7 31078.7 60.1 5,492.7 41.7
Source: FPD using AFMIS data downloaded on the 27 September 2014
(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.

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 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 648.0 6,136.0 719.8 383.1 7,216.0 17,186.9 18,184.7 39.7 1,080.1 17.6
Operating Budget 266.7 1,763.0 313.1 330.6 2,066.2 2,525.2 3,523.0 58.6 303.2 17.2
Development Budget 381.3 4,373.0 406.8 52.5 5,149.9 14,661.7 14,661.7 35.1 776.8 17.8
Total Health 648.0 6,136.0 719.8 383.1 7,216.0 17,186.9 18,184.7 39.7 1,080.1 17.6
Operating Budget 266.7 1,763.0 313.1 330.6 2,066.2 2,525.2 3,523.0 58.6 303.2 17.2
Development Budget 381.3 4,373.0 406.8 52.5 5,149.9 14,661.7 14,661.7 35.1 776.8 17.8
Ministry of Frontiers and Tribal Affairs 32.9 238.3 37.8 23.5 245.3 562.7 586.6 41.8 7.0 3.0
Operating Budget 32.9 213.3 37.8 23.5 236.2 425.3 449.2 52.6 22.9 10.8
Development Budget 0.0 25.0 0.0 0.0 9.1 137.4 137.4 6.6 -15.9 -63.6
Ministry of Martyrs, Disabled and Social Affairs 720.5 8,321.2 2,665.4 1,564.4 13,820.7 2,382.5 17,160.7 80.5 5,499.5 66.1
Operating Budget 693.7 8,025.4 2,643.6 1,540.4 13,645.2 1,536.6 16,314.8 83.6 5,619.8 70.0
Development Budget 26.8 295.9 21.8 24.0 175.5 846.0 846.0 20.8 -120.3 -40.7
Ministry of Refugees and Repatriates 20.7 188.6 19.2 16.9 140.2 331.8 452.0 31.0 -48.4 -25.6
Operating Budget 19.5 174.3 17.0 16.9 134.1 209.1 329.4 40.7 -40.3 -23.1
Development Budget 1.2 14.3 2.2 0.0 6.2 122.6 122.6 5.0 -8.1 -56.8
Ministry of Women Affairs 22.0 133.3 15.4 12.2 108.9 236.0 237.1 45.9 -24.4 -18.3
Operating Budget 15.0 110.1 14.7 11.9 106.6 187.0 188.2 56.6 -3.6 -3.2
Development Budget 7.0 23.2 0.7 0.3 2.3 49.0 49.0 4.7 -20.9 -90.1
Office of Disaster Preparedness 7.8 49.3 10.0 5.4 49.8 125.9 128.3 38.9 0.5 1.1
Operating Budget 7.8 45.5 7.7 5.4 47.5 95.5 97.8 48.6 2.1 4.5
Development Budget 0.0 3.8 2.3 0.0 2.3 30.5 30.5 7.6 -1.5 -39.6
Directorate of Kochis 2.7 49.8 5.7 2.8 31.3 90.4 92.5 33.8 -18.5 -37.1
Operating Budget 2.7 24.9 5.7 2.8 31.3 59.2 61.4 51.0 6.4 25.7
Development Budget 0.0 24.9 0.0 0.0 0.0 31.1 31.1 0.0 -24.9 -100.0
Total Social Protection 806.5 8,980.5 2,753.7 1,625.1 14,396.3 3,729.3 18,657.3 77.2 5,415.8 60.3
Operating Budget 771.6 8,593.5 2,726.6 1,600.9 14,200.9 2,512.8 17,440.7 81.4 5,607.4 65.3
Development Budget 34.9 387.0 27.1 24.3 195.4 1,216.5 1,216.5 - 191.6 - 49.5
Ministry of Finance 2,344.2 5,207.3 500.3 418.6 3,557.5 6,421.6 7,822.5 45.5 -1,649.8 -31.7
Operating Budget 2,182.3 3,859.8 306.3 313.5 2,127.4 1,847.0 3,247.9 65.5 -1,732.4 -44.9
Development Budget 161.9 1,347.5 194.0 105.1 1,430.1 4,574.6 4,574.6 31.3 82.6 6.1
Ministry of Commerce 44.8 333.0 265.3 44.7 583.0 754.4 968.2 60.2 250.0 75.1
Operating Budget 30.5 236.6 235.1 23.3 434.7 390.0 603.8 72.0 198.2 83.8
Development Budget 14.2 96.4 30.2 21.4 148.3 364.4 364.4 40.7 51.9 53.8
Ministry of Economy 46.6 162.7 33.2 27.2 103.9 608.9 610.0 17.0 -58.8 -36.1
Operating Budget 19.1 81.8 16.1 16.2 86.3 259.0 260.1 33.2 4.6 5.6
Development Budget 27.5 81.0 17.1 11.0 17.6 349.9 349.9 5.0 -63.3 -78.2
Control and Audit Office 15.5 0.0 45.1 22.0 0.0 721.0 735.0 0.0 0.0 N/A
Operating Budget 7.1 0.0 12.4 12.6 0.0 110.7 124.7 0.0 0.0 N/A
Development Budget 8.4 0.0 32.8 9.3 0.0 610.3 610.3 0.0 0.0 N/A
Central Statistics Office 12.4 6,208.9 15.1 11.2 4,757.9 433.4 435.3 1,092.9 -1,451.0 -23.4
Operating Budget 11.8 4,378.0 11.6 11.1 2,860.5 142.5 144.4 1,980.9 -1,517.5 -34.7
Development Budget 0.6 1,830.9 3.6 0.1 1,897.4 290.9 290.9 652.2 66.5 3.6
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 45.8 45.8 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 45.8 45.8 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 2,463.5 11,911.9 859.0 523.6 9,002.3 8,985.1 10,616.9 84.8 - 2,909.6 - 24.4
Operating Budget 2,250.9 8,556.2 581.5 376.8 5,509.0 2,749.2 4,380.9 125.7 - 3,047.2 - 35.6
Development Budget 212.6 3,355.7 277.5 146.9 3,493.4 6,236.0 6,236.0 56.0 137.6 4.1
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 532.3 532.3 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 0.0 532.3 532.3 0.0 0.0 N/A
Afghanistan National Standard Authority 31.4 58.3 4.7 4.9 34.0 226.4 229.4 14.8 -24.3 -41.7
Operating Budget 4.8 4.8 4.7 4.9 4.9 65.1 68.1 7.2 0.1 1.9
Development Budget 26.6 53.4 0.0 0.0 29.1 161.3 161.3 18.0 -24.4 -45.6
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

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 25,822.8 160,301.6 30,304.0 19,935.3 181,374.0 21,072.4 13.1

150 Sale of Land and Buildings 1.4 29.5 3.4 1.9 25.6 -3.9 -13.3

2+150 TOTAL GROSS EXPENDITURE 25,824.2 160,331.1 30,307.4 19,937.2 181,399.6 21,068.5 13.1
RECURRENT EXPENDITURE 22,048.8 136,589.2 27,233.9 18,013.2 154,873.1 18,283.9 13.4
CAPITAL EXPENDITURE 3,775.4 23,742.0 3,073.6 1,924.0 26,526.5 2,784.6 11.7

701 General Public Services 4,468.1 19,868.4 3,362.3 2,688.9 20,975.4 1,107.0 5.6
Recurrent Expenditure 3,929.5 18,299.2 3,004.6 2,412.4 18,025.9 -273.3 -1.5
Capital Expenditure 538.6 1,569.2 357.6 276.5 2,949.5 1,380.3 88.0
702 Defence 5,069.1 37,120.2 7,088.9 6,683.8 47,857.4 10,737.1 28.9
Recurrent Expenditure 4,696.7 35,290.0 6,775.0 5,979.3 45,359.2 10,069.3 28.5
Capital Expenditure 372.4 1,830.3 313.9 704.5 2,498.1 667.9 36.5
703 Public Order and Safety 5,472.9 33,197.8 4,760.6 3,360.7 30,267.7 -2,930.2 -8.8
Recurrent Expenditure 4,979.4 31,341.4 4,713.6 3,350.6 30,081.3 -1,260.1 -4.0
Capital Expenditure 493.4 1,856.5 47.0 10.1 186.4 -1,670.1 -90.0
704 Economic Affairs 5,557.8 30,560.8 6,550.5 2,115.4 34,594.8 4,034.0 13.2
Recurrent Expenditure 3,507.2 14,428.0 4,629.3 1,380.4 15,310.6 882.7 6.1
Capital Expenditure 2,050.6 16,132.8 1,921.2 734.9 19,284.1 3151.3 19.5
705 Environmental Protection 10.7 79.7 10.6 8.0 94.5 14.8 18.6
Recurrent Expenditure 10.4 78.3 10.6 8.0 71.8 -6.5 -8.4
Capital Expenditure 0.3 1.4 0.0 0.0 22.8 21.4 1553.1
706 Housing and Communal Ammenities 26.6 598.0 75.0 54.5 469.3 -128.6 -21.5
Recurrent Expenditure 26.6 193.5 24.1 36.2 250.3 56.8 29.3
Capital Expenditure 0.0 404.5 50.9 18.3 219.0 -185.4 -45.8
707 Health 661.3 6,241.5 727.3 389.5 7,264.0 1,022.4 16.4
Recurrent Expenditure 605.6 6,083.0 683.3 384.5 7,095.6 1,012.6 16.6
Capital Expenditure 55.7 158.5 43.9 5.1 168.4 9.8 6.2
708 Recreation, Culture and Religion 277.9 1,627.2 159.0 177.9 968.8 -658.3 -40.5
Recurrent Expenditure 219.0 1,212.7 125.2 169.6 835.5 -377.2 -31.1
Capital Expenditure 59.0 414.5 33.8 8.4 133.3 -281.2 -67.8
709 Education 3,603.0 23,296.8 5,118.9 2,941.0 25,719.6 2,422.8 10.4
Recurrent Expenditure 3,407.8 21,996.6 4,814.7 2,775.8 24,659.1 2,662.5 12.1
Capital Expenditure 195.2 1,300.2 304.2 165.2 1,060.4 -239.8 -18.4
710 Social Protection 676.9 7,740.7 2,454.4 1,517.4 13,188.1 5,447.4 70.4
Recurrent Expenditure 666.7 7,666.5 2,453.5 1,516.4 13,183.6 5,517.2 72.0
Capital Expenditure 10.2 74.2 0.9 1.0 4.5 -69.7 -94.0
Source: FPD using AFMIS data downloaded on the 27 September 2014

- 13 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1392 1392 1393 1393 1393


Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 3,774.0 23,712.4 3,070.2 1,922.1 26,500.9 2,788.5 11.8
Land and Buildings 2,907.4 11,989.3 2,168.9 1,087.2 12,691.2 701.9 5.9
251/8 Purchase of Land and Buildings 2,908.8 12,018.9 2,172.3 1,089.1 12,716.8 697.9 5.8
251 Buildings and Structures 2,714.2 11,610.3 2,097.4 957.6 12,183.0 572.7 4.9
258 Land 194.6 408.6 74.8 131.5 533.8 125.2 30.6
150 Sale of Land and Buildings -1.4 -29.5 -3.4 -1.9 -25.6 3.9 -13.3
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) 646.4 3,090.3 276.2 771.9 2,971.7 -118.6 -3.8
257 Valuables 0.2 0.2 0.0 0.0 0.3 0.2 104.0
259 Capital Advance Payments 220.0 8,631.4 625.1 63.1 10,837.7 2,206.4 25.6
Source: FPD using AFMIS data downloaded on the 27 September 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 6,004.1 143.8 10,903.0 5,334.9 22,050.0 21,906.2 15236.6

3 NET ACQUISITION OF FINANCIAL ASSETS 4,455.8 25,809.9 10,154.2 7,203.5 21,532.3 -4,277.6 -16.6
Domestic 4,455.8 25,809.9 10,154.2 7,203.5 21,532.3 -4,277.6 -16.6
Currency and Deposits -6,120.7 30,795.5 10,452.4 4,837.3 24,382.9 -6,412.6 -20.8
311 Treasury Single Account -6,276.3 32,152.4 8,823.2 2,024.0 26,368.0 -5,784.4 -18.0
313 Donor Accounts 155.6 -1,359.6 1,629.2 2,811.8 -1,986.6 -627.0 46.1
314/90 Other Deposit Accounts 0.0 2.7 0.0 1.5 1.5 -1.2 -44.5
317 Loans 0.4 12.4 268.8 0.5 -1,113.2 -1,125.6 -9103.3
319 Other Accounts Receivable 1.2 47.9 0.3 7.8 638.2 590.3 1232.2
Other Assets 10,574.9 -5,045.9 -567.2 2,358.0 -2,375.6 2,670.3 -52.9
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 1,548.3 -25,666.1 748.8 -1,868.7 517.7 26,183.8 -102.0
Domestic 1,468.6 -26,252.4 737.8 -1,996.4 -547.8 25,704.6 -97.9
411 Accounts Payable 518.6 1,953.9 535.1 -1,969.9 218.4 -1,735.5 -88.8
413 Pension Liabilities -10.0 0.3 24.2 -25.4 -0.2 -0.5 -175.4
423 Other Payables 0.0 0.0 0.0 0.1 0.1 0.1 11560.2
451 Other Liabilities 960.0 -28,206.6 178.5 -1.2 -766.0 27,440.5 -97.3
Foreign 79.7 586.3 11.0 127.7 1,065.5 479.2 81.7
431 Foreign Currency -1.6 -27.5 2.9 1.3 -10.7 16.8 -61.1
181-2 Loans 81.3 613.8 8.1 126.4 1,076.2 462.3 75.3
Source: FPD using AFMIS data downloaded on the 27 September 2014

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Asa - 8 Asa - 8 Sar - 7 Asa - 8 Asa - 8 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 19,818.8 159,997.5 19,401.0 14,600.4 159,605.6 -391.9 -0.2
2-25 Expenditures (Recurrent) 22,048.8 136,589.2 27,233.9 18,013.2 154,873.1 18,283.9 13.4
23 Interest 64.7 172.1 61.9 78.3 273.9 101.8 59.1

Net Balance (1-2-25) -2,230.1 23,408.3 -7,832.9 -3,412.8 4,732.5 -18,675.8 -79.8
Primary Balance (1-2-25+23) -2,165.3 23,580.4 -7,771.0 -3,334.5 5,006.4 -18,574.0 -78.8

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 3,774.0 23,712.4 3,070.2 1,922.1 26,500.9 2,788.5 11.8

Net Lending-Borrowing (1-2) -6,004.1 -304.1 -10,903.0 -5,334.9 -21,768.4 -21,464.3 7057.5

Financing (3+4+5) 6,004.1 304.1 10,903.0 5,334.9 21,768.4 21,464.3 7057.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 4,455.8 25,809.9 10,154.2 7,203.5 21,532.3 -4,277.6 -16.6
4 Net Acquisition of Financial Liabilities 1,548.3 -25,666.1 748.8 -1,868.7 517.7 26,183.8 -102.0

5 RETAINED EARNINGS 0.0 160.4 0.0 0.0 -281.5 -441.9

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 September 2014

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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.

- 15 -
Glossary

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

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Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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