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
 1394
2% Year To Date Spending
3%
7%
Domestic Revenue Raised YTD
8% Security
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 106. bn
4%
47%
Education
Health Change on Last Year

14% Agriculture and Rural Development

Social Protection 21.5%
Economic Governance and Private Sector Development
Unclassified
10%
5%
Inner Chart is 1393

450000
Overall Revenue Performance to Target Month 11 Report
400000 Revenue 1394
350000 160000
300000 Revenue 1393 140000
250000 120000
Target 1394
200000 100000 1393 YTD 1394 YTD

150000 80000
60000
100000 Expediture Performance YTD
40000
50000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 14 November 2015 Fiscal Policy Directorate

1
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

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

Overall Revenue Performance to Target Tax Revenue Performance to Target

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

50000 10000 Not including customs revenue

0 0
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
25000
35000

30000 20000

25000
15000
20000

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

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

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

Expenditure on Operations Expenditure on Development

300000 160000
140000
250000
120000
200000 100000

150000 80000
60000
100000
40000
50000 20000

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

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

3
 180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
83.1% 49.0% 41.9% 93.8% 39.3%
100000

80000

60000

40000

20000

0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Presidents Office 99.9% 1 Ministry of State and Parliamentart Affairs 95.5%
2 General Directorate of National Security 98.5% 2 Office of Disaster Preparedness 88.5%
3 Ministry of Public Works 94.3% 3 Ministry of Women Affairs 81.2%
4 Ministry of Martyrs, Disabled and Social Affairs 93.1% 4 National Assembly Meshanro Jirga 79.0%
5 National Assembly Wolesi Jirga 90.9% 5 Ministry of Haj and Religious Affairs 77.7%
6 Ministry of Communication 90.5% 6 Geodesy and Cartography Office 76.5%
7 Supreme Court 89.6% 7 Ministry of Interior 74.2%
8 Ministry of Counter Narcotics 89.4% 8 Ministry of Rural Rehabilitation and Development 69.8%
9 Ministry of Commerce 88.8% 9 Ministry of Agriculture 61.4%
10 Ministry of Agriculture 88.5% 10 Ministry of Frontiers and Tribal Affairs 59.1%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 69.9% 1 Ministry of Rural Rehabilitation and Development 69.8%
2 Ministry of Defence 54.2% 2 Ministry of Public Works 36.9%
3 Ministry of Education 85.5% 3 Ministry of Public Health 49.7%
4 Ministry of Martyrs, Disabled and Social Affairs 93.1% 4 Da Brishna Shirkat 37.4%
5 General Directorate of National Security 98.5% 5 Ministry of Education 30.1%
6 Ministry of Higher Education 85.1% 6 Ministry of Agriculture 61.4%
7 Ministry of Public Works 94.3% 7 Ministry of Energy and Water 36.1%
8 Ministry of Finance 70.3% 8 Ministry of Finance 45.8%
9 Ministry of Public Health 83.6% 9 Ministry of Higher Education 47.2%
10 Ministry of Foreign Affairs 77.7% 10 Ministry of Mines and Industries 40.3%
Expected Execution 91.7% Expected Execution 91.7%

11 11

4
 Table 1: Sources and Uses of Funds Table

Sources and Uses of Funds Table 1393 1394 Growth Overview:

In millions of Afs Month 11 YTD Month 11 Budget Month 11 YTD Month 11 Month YTD
This sheet overviews the whole financial
Revenue 252721 22525 426837 261635 23531 4.5% 3.5% operations of the Government, and how
Tax Revenue 69036 7238 98996 79002 8299 14.7% 14.4% they were paid for.
Fixed Taxes 9740 961 13383 9235 850 -11.6% -5.2%
Notes:
Taxes on Income and Profits 15577 1698 21545 19133 2373 39.8% 22.8%
Taxes on Property 743 68 902 724 50 -26.3% -2.6% - On year to data, collections from fixed
Taxes on Goods and Services 15183 1585 26374 18403 1887 19.1% 21.2% taxes, property taxes and other taxes
Taxes on International Trade 23250 2734 30819 27488 2469 -9.7% 18.2% have fallen as a result of reduced
Other Taxes 4543 192 5975 4018 670 249.6% -11.6% business activity during the year.
Grants 164714 13901 302914 154692 10606 -23.7% -6.1%
Foreign Governments 164714 13901 154692 10606 -23.7% -6.1% - Collection from Sales taxes have
International Organisation 0 0 0 0 - - increased, reflecting an improvement in
retail activity from the low base last year.
Other Revenue 15129 1044 19756 24168 4308 312.8% 59.7%
Property Income 1369 105 1781 2589 281 168.6% 89.2% - Similarly, taxes on International Trade
Sales of Goods and Services 3299 163 3689 4274 1438 779.6% 29.5% has increased as imports tend to recover
Fines & Penalties 9295 877 12519 13744 2241 155.6% 47.9% from last year fall, with more
Extractive Industry - Royalties & Fees 1014 123 1238 698 99 -18.9% -31.1% contribution from depreciation of
Others 152 -224 530 2863 249 -211.0% 1780.0% Afghani.
Social Contributions 3842 342 5171 3773 318 -7.1% -1.8%
- The balance is positive in month 11,
Expenditure 224094 27527 308380 225460 23343 -15.2% 0.6% reflecting more revenue collection.
than spending.
Compensation of Employees 134626 14018 161848 134568 12209 -12.9% 0.0%
Uses of Goods and Services 70295 10870 145357 71292 8330 -23.4% 1.4% Glossary:
Consumption of Fixed Capital 0 0 0 0 0 - -
Interest 334 0 1176 493 59 - 47.4% YTD: Year to Date, the total collection
Subsidies 450 0 0 847 0 - 88.1% since the start of the year, up to the
Grants 454 18 0 1449 18 4.6% 219.0% current point.
Social Benefits 17935 2621 0 16812 2727 4.0% -6.3%
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 28626 -5002 118456 36176 188 -103.8% 26.4%
Net Lending/Borrowing: the net
Net Acquistion of Non-Financial Assets 40473 4645 103696 40754 7435 60.1% 0.7% operating balance, minus net acquisition
Fixed Assets 39909 4633 40182 7207 55.6% 0.7% of non-financial assets
Acquisition of Fixed Assets 39939 4635 40205 7208 55.5% 0.7%
Sale of Fixed Assets (-) -30 -2 -23 -1 -59.4% -22.9%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -67.3%
Non-Produced Assets 564 12 573 228 1735.8% 1.5%

Net Lending/Borrowing -11847 -9647 14761 -4579 -7247 -24.9% -61.4%

Transactions in Financial Assets 11847 9647 -14761 4579 7247 -24.9% -61.4%
Net Acquisition of Financial Assets 9244 8789 3848 6137 -30.2% -58.4%
Domestic 9244 8789 3848 6137 -30.2% -58.4%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 2603 858 731 1110 29.3% -71.9%
Domestic 1388 826 812 1217 47.3% -41.5%
Foreign 1215 32 -81 -108 -436.1% -106.7%

Discrepancy 0 0 0 0 0 - -270.5%

5
Table 2: Revenue Summary Table
Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 11 YTD Month 11 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 252720.8 261635.4 22524.7 23531.3 426836.8 40159.4 -41.4% 3.5% 4.5%
Domestic Revenues 88007.0 106943.1 8623.9 12925.1 123922.8 12392.3 4.3% 21.5% 49.9% Notes:

Revenue for the month has:

Tax Revenues 69035.9 79001.7 7238.2 8299.5 98995.9 9899.6 -16.2% 14.4% 14.7%
Fixed Taxes 9739.7 9235.3 961.3 849.6 13382.8 1338.3 -36.5% -5.2% -11.6% - Major growing line: Income from Capital Property,
Income Taxes 15577.3 19132.9 1698.1 2373.2 21544.6 2154.5 10.2% 22.8% 39.8% followed by Administrative fees, Income taxes and Sales
Property Taxes 743.1 724.0 68.3 50.3 901.5 90.2 -44.2% -2.6% -26.3% taxes.
Sales Taxes 15182.7 18403.0 1584.6 1886.7 26373.6 2637.4 -28.5% 21.2% 19.1% - Major falling line: Royalities, Other taxes, Fixed taxes, and
Other Taxes 4543.5 4018.3 191.7 670.3 5974.7 597.5 12.2% -11.6% 249.6% Property taxes have fallen down. However, classifying the
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - large miscellaneous revenue may change various revenue
Customs Duty, Import Taxes 23249.6 27488.1 2734.2 2469.4 30818.7 3081.9 -19.9% 18.2% -9.7% categories's compositon.

Glossary:
Non Tax Revenue 18971.1 27941.4 1385.7 4625.7 24926.9 2492.7 85.6% 47.3% 233.8%
Income from Capital Property 1368.7 2588.9 104.6 280.9 1781.1 178.1 57.7% 89.2% 168.6% Domestic Revenues: the total revenues collected by the
Sales of Goods and Services 3299.3 4273.9 163.4 1437.6 3688.6 368.9 289.7% 29.5% 779.6% Government, without including donor support.
Administrative Fees 8627.9 13043.1 829.7 2192.1 11671.3 1167.1 87.8% 51.2% 164.2%
Royalties 395.4 138.6 47.3 3.0 466.7 46.7 -93.6% -64.9% -93.7% Y-O-Y: Year-on-Year, the growth in something on last year.
Non Tax Fines and Penalties 667.2 700.7 47.4 49.2 847.3 84.7 -41.9% 5.0% 3.9%
Extractive Industry 618.6 559.8 75.3 96.4 771.2 77.1 25.0% -9.5% 28.0% Grants: Funds received from donors. Often the money can
only be spent on a certain project or activities, but
Miscellaneous Revenue 152.3 2863.1 -224.1 248.7 529.9 53.0 369.3% 1780.0% -211.0%
sometimes can be spent at the discretion of the recipient
Social Contributions 3841.8 3773.2 342.2 317.8 5170.9 517.1 -38.5% -1.8% -7.1%
Government

Grants 164713.8 154692.3 13900.7 10606.1 302914.0 27767.1 -0.6 -6.1% -23.7%
Foreign Governments 164713.8 154692.3 13900.7 10606.1 -6.1% -23.7%
Foreign Governments - Current 110813.6 109321.4 7695.1 2909.1 -1.3% -62.2%
Foreign Governments - Capital 53900.1 45370.9 6205.6 7697.0 -15.8% 24.0%
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 29.8 23.0 2.4 1.0
Income from Loans from I.O.s 1493.0 462.6 32.9 13.1
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: 1393 1393 1393 1393 1393 1393 1393 1393 1393 1393 1393 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394
Month: 1 2 3 4 5 6 7 8 9 10 11 1 2 3 4 5 6 7 8 9 10 11

Total Revenues 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 19400.7 14608.1 17105.6 52889.3 22524.7 31940.7 10327.6 28989.8 24551.8 24668.9 27572.1 18496.4 16830.9 29272.7 25453.3 23531.3
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 8836.9 5934.0 8460.9 8399.5 8623.9 7921.7 7514.3 8893.0 10290.8 9168.4 8681.1 9090.5 9229.7 10565.4 12663.1 12925.1

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6122.9 6891.3 7238.2 6345.6 5608.7 6949.7 7887.1 7030.5 6090.0 7226.9 6734.9 7986.8 8841.9 8299.5
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 904.3 765.7 961.3 725.5 792.9 888.1 834.3 930.6 778.3 720.1 859.1 1042.3 814.4 849.6
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1314.1 1259.9 1698.1 1189.3 1408.2 1888.4 1820.7 1794.2 1411.7 1718.7 1951.3 1576.5 2000.8 2373.2
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 83.9 51.1 68.3 73.6 64.4 94.7 65.3 76.3 77.1 55.8 52.6 66.4 47.5 50.3
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 959.7 2349.5 1584.6 2048.9 875.6 1167.8 2182.5 1107.6 922.8 2276.7 955.8 1955.9 3022.8 1886.7
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 501.0 280.1 191.7 189.3 156.1 454.9 443.4 428.8 428.2 260.0 254.3 261.8 471.3 670.3
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2468.3 2032.3 1913.2 1664.7 2359.8 2184.9 2734.2 2119.1 2311.4 2455.9 2540.8 2693.2 2471.8 2195.6 2661.9 3084.0 2485.1 2469.4

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1984.9 1358.3 2338.0 1508.3 1385.7 1576.0 1905.7 1943.3 2403.7 2137.8 2591.1 1863.6 2494.8 2578.6 3821.2 4625.7
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 108.3 103.1 104.6 96.6 115.2 88.6 369.2 88.6 92.1 444.0 95.4 280.7 637.7 280.9
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 748.4 209.3 163.4 523.1 187.9 253.5 293.8 238.1 203.6 167.3 299.5 315.1 354.3 1437.6
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 762.8 653.0 829.7 701.2 945.4 851.0 1030.1 1167.2 1004.1 664.8 1595.4 1422.7 1469.3 2192.1
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 50.8 38.8 47.3 49.1 21.5 14.8 6.3 7.5 5.6 4.4 6.2 9.4 10.9 3.0
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 110.6 38.2 65.3 56.5 47.4 29.4 104.1 80.1 104.5 54.6 50.4 39.0 62.8 74.0 52.6 49.2
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 51.9 113.1 75.3 16.3 119.3 20.0 26.9 83.4 45.5 51.7 34.7 34.4 31.2 96.4
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 73.9 -25.7 149.9 11.0 -224.1 155.2 71.7 92.1 143.4 104.2 912.6 59.7 80.9 77.0 917.5 248.7
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 400.5 323.5 342.2 5.2 340.5 543.2 429.4 394.3 277.1 432.7 319.8 365.4 347.7 317.8

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8 13900.7 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9405.9 7601.2 18707.3 12790.2 10606.1
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8 13900.7 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9405.9 7601.2 18707.3 12790.2 10606.1
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 4918.0 7090.7 1943.7 40216.7 7695.1 22183.0 571.3 15993.4 10273.8 13400.8 11561.9 4619.6 4694.6 15278.2 7835.7 2909.1
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 5645.8 1583.4 6701.0 4273.1 6205.6 1836.0 2242.1 4103.4 3987.2 2099.7 7329.1 4786.3 2906.6 3429.0 4954.6 7697.0
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
 Table 4: Provincial Revenue Collection
1393 1394 1394 1393 1394 1394 YTD % % Growth Month Overview:
Month 11 YTD Month 10 Month 11 Target Target M-o-M Y-o-Y
Kabul 2177.3 2457.1 179.9 210.9 206.8 2663.3 92.3% 15.0% -1.9% This sheet shows the revenue collected by each of the 34
Kapisa 106.0 170.6 15.8 6.8 15.1 126.2 135.2% -4.5% 122.0% provinces, and the central Ministries.
Parwan 180.4 223.3 40.1 12.8 22.9 235.2 95.0% -43.0% 78.9%
Wardak 129.8 178.0 17.3 10.9 22.7 185.0 96.2% 31.1% 108.3%
Notes:
Logar 100.3 150.3 22.5 11.1 7.0 149.4 100.6% -69.0% -37.2%
Nangarhar 10467.7 11994.9 1124.5 1262.3 1007.5 12561.6 95.5% -10.4% -20.2% - Typically those on the border will have higher collection
Laghman 112.6 168.9 13.4 11.1 16.4 155.4 108.7% 22.6% 47.8% given the customs revenue generated there.
Pangsher 67.1 99.0 9.1 13.2 6.6 80.9 122.4% -27.3% -50.0%
Baghlan 215.4 297.2 23.3 14.0 35.1 307.0 96.8% 50.2% 150.8% Glossary:
Bamyan 128.3 112.2 13.1 13.7 19.4 110.0 102.0% 47.6% 41.6%
Ghazni 235.2 351.8 22.7 21.9 39.6 310.2 113.4% 74.1% 80.9% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 130.8 356.9 7.0 8.5 24.6 169.5 210.5% 252.3% 191.0%
the country.
Paktiya 894.3 1312.4 119.8 42.3 117.8 742.1 176.8% -1.7% 178.4%
Khost 522.7 671.6 48.5 39.7 82.7 1306.1 51.4% 70.6% 108.4% M-o-M: Month on Month - the change since the last month.
Kunar 150.2 203.8 17.8 10.4 24.2 368.4 55.3% 36.5% 132.7%
Nuristan 29.6 37.9 4.6 -1.9 0.2 43.1 88.0% -95.2% -111.3% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 241.4 318.0 82.0 33.5 29.3 311.5 102.1% -64.2% -12.4% year.
Takhar 226.5 355.8 21.6 17.9 37.2 328.7 108.2% 72.0% 107.9%
Kunduz 728.2 543.9 0.0 56.3 69.1 1386.8 39.2% - 22.7%
Samangan 100.1 127.1 11.2 2.0 13.0 118.5 107.3% 16.7% 541.0%
Balkh 6322.7 6964.6 773.8 659.6 689.0 10291.3 67.7% -11.0% 4.5%
Saripul 92.4 112.0 9.6 4.4 10.9 95.0 117.9% 13.4% 149.8%
Ghor 79.2 121.2 11.1 4.5 16.6 153.6 78.9% 48.7% 270.3%
Dikondy 58.7 77.4 15.9 6.0 8.2 73.9 104.7% -48.9% 36.1%
Uruzgan 42.9 65.7 8.0 2.3 3.7 74.2 88.5% -54.1% 60.2%
Zabul 62.5 67.1 3.6 4.3 9.1 111.4 60.2% 152.2% 110.1%
Kandahar 2728.6 4494.4 295.4 242.4 514.2 3073.6 146.2% 74.1% 112.2%
Jawzjan 176.4 231.1 26.7 10.0 21.1 257.6 89.7% -21.0% 110.8%
Faryab 2631.8 1534.6 184.0 138.3 86.5 4663.7 32.9% -53.0% -37.4%
Helmand 463.7 525.5 28.9 9.7 58.6 666.9 78.8% 102.8% 504.3%
Badghis 87.7 90.8 10.3 7.7 8.2 93.7 96.9% -20.6% 6.0%
Herat 12118.1 15608.5 1660.6 1241.0 1447.8 20030.1 77.9% -12.8% 16.7%
Farah 2200.8 3923.3 426.3 249.5 486.0 2152.1 182.3% 14.0% 94.8%
Nimroz 6143.2 8000.7 914.4 637.7 1015.1 5745.9 139.2% 11.0% 59.2%
Central Ministries 37854.3 44995.4 6500.3 3609.3 6753.0 54780.7 82.1% 3.9% 87.1%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 88007.0 106943.1 12663.1 8623.9 12925.1 123922.8 86.3% 2.1% 49.9%

8
 Table 5: Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 11 YTD Month 10 Month 11 Budget Budget
Total Gross Expenditure 264597.6 266236.9 26245.6 32174.1 30779.3 432640.2 61.5% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 197.8 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 264567.8 266214.0 26244.5 32171.7 30778.4
Notes:
Compensation of Employees 134625.6 134568.2 12842.9 14018.4 12208.8 161847.5 83.1% - Expenditure on 'Wages and Salaries' has decreased both on 'YTD' and on
of which operating budget 134625.6 134568.2 11718.6 14018.38 12208.78 161847.5 83.1% 'monthly' bases comparing to last year. On the other hand, an increase has
Wages and Salaries 129597.6 128675.7 12332.5 13604.0 11697.4 been noticed in case of 'Social benefits' comparing to last year.
Wages and Salaries in Cash 110938.8 112062.8 10522.9 10925.4 10288.8
Wages and Salaries in Kind 18655.1 16142.5 1769.4 2675.6 1306.2 - Likewise other elements of expenditure including: communications,
Wages and Salary Advance 3.7 470.4 40.2 3.0 102.4 contracted services, repairs and maintenance, utilities and other goods and
Social Benefits 1095.4 1632.1 177.5 97.7 199.8 services use, have fallen. However, the expenditure on fuel and travel has
Social Benefits - in Cash 1095.4 1632.1 177.5 97.7 199.8 risen on the same period last year, despite fall in prices.
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Glossary:
Return of Salaries -353.0 -353.0 -14.9 -119.4 -122.4
Other Compensation 4285.7 4613.5 347.8 436.1 433.9 Total Gross Expenditure: the total expenditures including interest payments
.
Use of Goods and Services 70295.3 71292.0 7706.3 10869.6 8329.9 145356.9 49.0%
of which operating budget 36864.8 42177.6 3681.2 6697.7 4678.4 86506.8 48.8% Core Budget: The operating budget plus the development budget
Travel 1847.4 1918.2 161.3 207.0 196.8
Communications 3349.7 3240.6 410.3 462.7 506.4 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
does not result in the acquisition of a fixed asset. For example payments for
Contracted Services 24703.5 22306.2 2347.1 3590.4 3463.4
electricity or fuel, the payment for salaries etc. Often equated with the
Repairs and Maintenance 11848.4 8320.4 857.7 2249.0 1121.6
operating budget, however development budget spending contains
Utilities 4782.7 4006.3 395.1 763.2 509.5 recurrent items and vice versa
Fuel 6559.6 17738.8 2147.3 1760.0 1692.1
Other Use of Goods and Services 17203.9 13761.5 1387.4 1837.4 840.2 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Tools and materials (< 50,000) 6437.0 5369.5 448.7 1117.2 717.5 example a tractor or irrigation pump (also called Capital Expenditure)
Other Expenses 5097.6 2526.6 134.0 235.8 209.1
Advances and Return of Expenditure 5669.3 5865.5 804.7 484.4 -86.5 Compensation of Employees: The total remuneration, in cash or kind,
payable to an employee for work done during the accounting period. It
consists of wages, salaries, and social contributions made on behalf of
Interest 334.1 492.5 0.0 0.0 59.5 1176.0 41.9%
employees to social insurance schemes. Excluded are amounts paid to
To Non-Residents 334.1 492.5 0.0 0.0 59.5 contractors, self-employed outworkers, and other workers who are not
employees.
Social Transfers 18839.3 19106.8 2555.3 2638.8 2745.1 20366.3 93.8%
Subsidies 450.0 846.7 250.0 0.0 0.0 Goods and Services: Expenditure items such as electricity costs,
Grants to Government Units & Other organisations 454.1 1448.6 1293.5 17.5 18.3 maintenance and repair, consultancy services and items with a purchase
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 value below Afs 50,000
Grants to Foreign Government - Capital 389.0 159.6 4.5 9.7 18.3
Subsidies: Payments made to State Owned Enterprises to help them cover
Grants to other Government Units - Current 65.2 1289.0 1289.0 7.8 0.0
their costs
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Social Security 17734.2 16411.4 1011.8 2576.4 2476.8 Transfers: Payments to a person or organization for which no service is
Other Social Transfers 201.0 400.1 0.0 44.9 250.0 received, for which pension payments and subsidies
Social Assistance 191.7 0.1 0.0 45.4 0.0
Advance Subsides, Grants 9.3 400.0 0.0 -0.6 250.0 Interest Payments: The interest paid on outstanding loans

Contingency Funds: Items listed in the operating and development budgets

Gross Acquisition of Nonfinancial Assets 40503.3 40777.3 3141.0 4647.3 7436.0 103695.7 39.3% that may require funding. Throughout the year, funding from contingency
reserve items may be allocated to the budgets of budgetary units during the
of which operating budget 6672.8 6111.5 499.1 1054.7 1319.2 15726.2 38.9%
year (increasing their original budget)
Net Acquisition of Nonfinancial Assets 40473.5 40754.3 3139.9 4644.9 7435.0
Sale of Land and Buildings -29.8 -23.0 -1.1 -2.4 -1.0
Buildings and Structures 18191.1 27622.2 2490.5 1766.1 4660.4
Machinery / Equipment (>50,000) 5516.8 7177.4 510.0 547.8 931.4
Valuables 0.3 0.1 0.1 0.0 0.0
Land 564.2 572.7 13.3 12.4 227.7
Capital Advance Payments 16230.8 5404.9 127.1 2321.0 1616.6

Memorandum Items
Contingency Funds 197.8

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

9
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 11 YTD Month 10 Month 11 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 197289.2 201167.7 17173.1 24401.9 21011.0 284322.5 70.8% 22.3% -13.9% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 197259.4 201144.7 17174.3 24399.5 21010.0 22.3% -13.9%
Notes:
Compensation of Employees 134625.6 134568.2 11718.6 14018.4 12208.8 161847.5 83.1% 4.2% -12.9%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 129597.6 128675.7 11319.6 13604.0 11697.4 3.3% -14.0%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 110938.8 112062.8 9617.7 10925.4 10288.8 7.0% -5.8%
Wages and Salaries in Kind 18655.1 16142.5 1700.3 2675.6 1306.2 -23.2% -51.2% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 3.7 470.4 1.7 3.0 102.4 5961% 3303% to date have made up 66.9% of operating expenditure.
Social Benefits 1095.4 1632.1 88.6 97.7 199.8 125.4% 104.5%
Social Benefits - in Cash 1095.4 1632.1 88.6 97.7 199.8 125.4% 104.5% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -353.0 -353.0 -23.5 -119.4 -122.4 420.5% 2.5% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 4285.7 4613.5 333.9 436.1 433.9 30.0% -0.5%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 36864.8 42177.6 3681.2 6697.7 4678.4 86506.8 48.8% 27.1% -30.1% and development. Operating is the expenditure not targeted
Travel 1504.3 1688.4 106.1 179.4 164.4 55.1% -8.3% towards particular development projects under the NPPs.
Communications 3308.4 3240.6 322.8 460.2 506.4 56.9% 10.0%
Contracted Services 1183.3 834.1 47.8 105.2 84.5 76.8% -19.7% Development Budget: The Government budget for development
Repairs and Maintenance 11549.2 8320.4 1247.9 2204.2 1121.6 -10.1% -49.1% projects implemented by Government agencies. It contains
Utilities 4523.3 4006.3 584.5 752.1 509.5 -12.8% -32.3% recurrent and capital expenditure in Afghanistan. These projects
Fuel 6491.0 17678.8 657.5 1744.6 1685.0 156.3% -3.4% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 8305.3 6409.0 714.7 1252.0 607.0 -15.1% -51.5%
Tools and materials (< 50,000) 5523.3 3767.6 545.1 1053.9 376.0 -31.0% -64.3%
Other Expenses 2723.4 2153.1 147.8 194.8 194.7 31.7% 0.0%
Advances and Return of Expenditure 58.6 488.3 21.9 3.3 36.3 65.8% 987.7%

Interest 334.1 492.5 60.2 0.0 59.5 1176.0 41.9% -1.3% -

To Non-Residents 334.1 492.5 60.2 0.0 59.5 -1.3% -

Social Transfers 18791.9 17817.8 1214.0 2631.1 2745.1 19066.0 93.5% 126.1% 4.3%
Subsidies 450.0 846.7 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 406.7 159.6 8.5 9.8 18.3 115.9% 86.2%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 389.0 159.6 8.5 9.7 18.3 115.9% 88.1%
Grants to other Government Units - Current 17.8 0.0 0.0 0.1 0.0 - -100.0%
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 17734.2 16411.4 1174.4 2576.4 2476.8 110.9% -3.9%
Other Social Transfers 201.0 400.1 31.1 44.9 250.0 703.8% 457.1%
Social Assistance 191.7 0.1 33.2 45.4 0.0 -100.0% -100.0%
Advance Subsides, Grants 9.3 400.0 -2.1 -0.6 250.0 -12184.0% -43841.2%

Gross Acquisition of Nonfinancial Assets 6672.8 6111.5 499.1 1054.7 1319.2 15726.2 38.9% 164.3% 25.1%
Net Acquisition of Nonfinancial Assets 6643.0 6088.5 500.3 1052.4 1318.3 163.5% 25.3%
Sale of Land and Buildings -29.8 -23.0 1.2 -2.4 -1.0 -178.8% -59.4%
Buildings and Structures 4224.9 3818.0 347.9 906.4 941.4 170.6% 3.9%
Machinery / Equipment (>50,000) 1858.6 1941.8 136.2 141.4 353.9 159.8% 150.3%
Valuables 0.3 0.1 0.0 0.0 0.0 - -
Land 449.2 347.0 14.9 7.0 23.0 54.0% 230.0%
Capital Advance Payments 139.8 4.7 0.0 0.0 0.9 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 7: Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 11 YTD Month 11 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 264879.4 266671.8 32174.1 30871.3 432640.2 61.6% 0.7% -4.0% undertaken by each Ministry, so you can see how
262856.9 262518.9 31872.5 30202.5 425664.2 much each Ministry was budgeted, and how
Ministry of Interior 49694.0 55039.1 6699.1 5584.2 78659.8 70.0% 10.8% -16.6% much they have managed to spend to date.
Ministry of Defence 56151.9 53115.4 6792.5 5397.1 98017.9 54.2% -5.4% -20.5%
Notes:
Ministry of Foreign Affairs 3533.4 2960.3 221.9 174.0 4113.4 72.0% -16.2% -21.6%
Presidential Protective Service 1023.4 991.0 89.2 100.5 1245.1 79.6% -3.2% 12.7% - Spedning on Security sector has increased in
General Directorate of National Security 11131.1 11812.4 1778.1 3.2 12067.3 97.9% 6.1% -99.8% yearly expenditure, due increased in spendings
Total Security 121533.7 123918.2 15580.8 11259.1 194103.5 63.8% 2.0% -27.7% by both Minisry of Interior and GDNS.

Presidents Office 1650.6 360.9 171.7 0.0 361.2 99.9% -78.1% -100.0% - A large increase in expenditure on
National Assembly Meshanro Jirga 486.1 447.1 45.4 33.8 548.5 81.5% -8.0% -25.5% 'infrastructure and natural resources' reflects the
National Assembly Wolesi Jirga 1249.1 1318.7 103.4 125.6 1464.7 90.0% 5.6% 21.5% priority the Government is placing on this
investment.
Supreme Court 2906.2 2874.0 289.2 296.2 3375.6 85.1% -1.1% 2.4%
Ministry of Justice 576.3 655.5 93.4 75.1 1040.0 63.0% 13.7% -19.6% - There are also increases in expenditure in 'rule
Administrative Affairs 1632.6 3191.6 99.0 325.5 4468.0 71.4% 95.5% 228.7% of law and human rights', 'education', and
Ministry of State and Parliamentart Affairs 84.1 104.9 8.1 10.5 124.6 84.2% 24.7% 29.4% 'economic governance and private sector
Ministry of Haj and Religious Affairs 707.6 895.9 50.6 68.4 1086.5 82.5% 26.6% 35.2% development' sectors. For other sectors, the
Attorney General 1038.6 1044.7 104.9 92.7 1368.2 76.4% 0.6% -11.7% expenditure declined as comapred to last year
Election Commission 104.1 153.5 10.7 29.1 245.7 62.5% 47.5% 170.6%
IARCSC 429.8 398.7 29.5 39.1 540.6 73.8% -7.2% 32.5% Glossary:
Independent Commission for Overseeing the Implementation of Constitution 50.5 - - -
Total Gross Expenditure: the total expenditures
Independent Board of new Kabul 70.3 92.5 1.0 14.6 3320.7 2.8% 31.6% 1419.8%
including interest payments
Afghanistan Independent Human Rights Commission 99.9 - - -
The High office of Oversight and Anti Corruption 154.1 168.6 12.0 16.9 251.5 67.0% 9.4% 40.7% Operating Budget: the Government budget is
Independent Directorate of Local Governance 2017.0 2157.1 200.2 247.7 3495.7 61.7% 6.9% 23.7% split into operating and development. Operating
Total Governance, Rule of Law and Human Rights 13106.5 13863.7 1219.1 1375.2 21841.9 63.5% 5.8% 12.8%

Ministry of Public Works 12337.6 12615.0 1661.2 2638.3 28213.9 44.7% 2.2% 58.8%
Ministry of Transport and Aviation 870.2 236.8 80.2 37.5 355.5 66.6% -72.8% -53.3%
Ministry of Communication 1401.9 601.0 51.6 63.3 3208.2 18.7% -57.1% 22.8%
Ministry of Energy and Water 4512.3 3568.6 369.7 284.5 9086.4 39.3% -20.9% -23.0%
Water Supply and Canalization Corporation 605.8 - - -
Da Brishna Shirkat 2817.7 6506.3 376.0 659.7 17416.3 37.4% 130.9% 75.5%
Ministry of Urban Development 391.8 821.2 29.0 28.8 1657.3 49.5% 109.6% -0.8%
Independent Board of new Kabul 113.1 - - -
Ministry of Mines and Industries 1153.1 1883.4 89.7 516.6 3994.2 47.2% 63.3% 475.9%
Geodesy and Cartography Office 108.9 127.5 9.1 11.5 149.1 85.5% 17.2% 26.2%
Directorate of Environment 182.8 188.4 21.8 17.3 260.1 72.4% 3.1% -20.3%
Afghanistan High Atomic Energy Commission 25.9 27.9 2.7 3.5 38.0 73.5% 8.0% 30.2%
Municipalities 1042.5 1079.3 100.3 247.0 0.0 - 3.5% 146.3%
Total Infrastructure and Natural Resources 24844.5 27655.6 2791.2 4508.1 65098.1 42.5% 11.3% 61.5%

Ministry of Education 32504.2 31400.5 3532.7 3425.6 47865.8 65.6% -3.4% -3.0%
Ministry of Higher Education 4863.2 5706.3 433.8 822.2 8244.0 69.2% 17.3% 89.5%
Ministry of Information and Culture 465.6 539.9 43.6 76.0 720.9 74.9% 15.9% 74.1%
Science Academy 153.0 178.3 21.3 18.5 223.8 79.7% 16.5% -13.3%
National Olympic Committee 188.6 385.9 11.4 81.4 613.8 62.9% 104.7% 615.0%
Total Education 38174.6 38210.8 4042.9 4423.7 57668.3 66.3% 0.1% 9.4%

Ministry of Public Health 11212.0 11024.9 1998.7 1570.0 19729.1 55.9% -1.7% -21.4%
Total Health 11212.0 11024.9 1998.7 1570.0 19729.1 55.9% -1.7% -21.4%

Ministry of Agriculture 5795.8 6117.6 330.9 791.7 9488.1 64.5% 5.6% 139.3%
Ministry of Counter Narcotics 1058.2 768.7 87.8 73.8 1671.9 46.0% -27.4% -15.9%
Ministry of Rural Rehabilitation and Development 20269.3 15042.8 2449.8 2514.5 21418.6 70.2% -25.8% 2.6%
Total Agriculture and Rural Development 27123.3 21929.1 2868.5 3380.0 32578.6 67.3% -19.2% 17.8%

Ministry of Frontiers and Tribal Affairs 357.5 388.4 37.3 48.4 522.9 74.3% 8.6% 29.7%
Ministry of Martyrs, Disabled and Social Affairs 19180.7 16976.6 2713.5 2623.8 18912.9 89.8% -11.5% -3.3%
Ministry of Refugees and Repatriates 321.0 220.2 62.4 32.3 288.9 76.2% -31.4% -48.2%
Ministry of Women Affairs 151.9 184.6 13.5 16.6 236.5 78.1% 21.5% 22.3%
Office of Disaster Preparedness 71.6 601.6 7.2 277.1 682.5 88.1% 740.3% 3732.6%
Directorate of Kochis 42.6 59.7 3.7 5.3 98.0 60.9% 40.3% 42.5%
Total Social Protection 20125.3 18431.2 2837.6 3003.5 20741.6 88.9% -8.4% 5.8%

Ministry of Finance 4941.1 5348.0 270.3 527.1 8968.5 59.6% 8.2% 95.0%
Ministry of Commerce 803.2 937.6 83.6 68.4 1273.5 73.6% 16.7% -18.2%
Ministry of Economy 405.4 344.2 29.7 39.8 543.5 63.3% -15.1% 34.3%
Control and Audit Office 278.4 338.0 19.7 20.7 948.5 35.6% 21.4% 4.9%
Central Statistics Office 145.5 164.0 11.0 21.4 446.4 36.7% 12.8% 94.1%
Afghanistan National Standard Authority 48.1 96.4 4.1 5.6 155.4 62.0% 100.2% 35.2%
Total Economic Governance and Private Sector Development 6621.7 7228.2 418.5 683.0 12335.7 58.6% 9.2% 63.2%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 115.2 257.3 115.2 0.0 1567.5 16.4% 123.4% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 2022.6 4152.9 301.6 668.7 6976.0 59.5% 105.3% 121.8%
Total Unclassified 2137.8 4410.2 416.8 668.7 8543.5 51.6% 106.3% 60.5%

11
Table 8: Expenditure by COFOG
1393 1394 1393 1394 Overview:
Month 11 YTD Month 11
General Public Services 28375.2 39552.1 3536.7 3985.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 23207.7 31536.2 3143.1 3192.3 COFOG classification, so you can see which
Capital Expenditure 5167.5 8015.9 393.5 793.6 priority areas received what.
Defence 68799.0 66972.7 8751.3 5840.5
Notes:
Recurrent Expenditure 64392.6 64577.9 7794.7 5644.5
Capital Expenditure 4406.4 2394.8 956.6 196.0 - On YTD, the Government expenditure in the
Public Order and Safety 48530.3 48794.9 5697.3 4977.9 defence, 'economic affairs', and 'social
Recurrent Expenditure 47941.7 46977.4 5457.1 4477.6 protection' sectors has declined, whereas its
Capital Expenditure 588.6 1817.5 240.2 500.2 expenditure on 'public order and safty',
Economic Affairs 49401.4 42967.0 5336.7 7248.9 general public service, and other sectors has
Recurrent Expenditure 21856.9 19384.4 2606.3 2241.9 increased.
Capital Expenditure 27544.6 23582.6 2730.4 5007.0
- Increase in capital expenditure on education
Environmental Protection 220.6 236.7 26.0 17.7
and health sectors reflect rising need for
Recurrent Expenditure 160.7 169.7 15.5 17.7 financing operational cost of the existing
Capital Expenditure 59.9 67.0 10.5 0.0 capitals.
Housing and Communal Amenities 830.8 1300.2 122.0 169.1
Recurrent Expenditure 334.0 389.2 22.2 32.6 Glossary:
Capital Expenditure 496.8 911.0 99.8 136.5
Health 11275.2 11091.9 2005.8 1582.3 COFOG: Classifications of the Functions of
Recurrent Expenditure 11020.0 10080.7 1983.2 1375.7 Government, is a UN classification breaking
down Government expenditure by key policy
Capital Expenditure 255.1 1011.2 22.6 206.6
areas.
Recreation, Culture and Religion 1505.5 2203.5 117.7 253.6
Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 1336.8 1734.0 117.7 186.3 capital items, typically salaries etc. These are
Capital Expenditure 168.7 469.4 0.0 67.3 items which need to be repurchased each
Education 37429.8 37152.8 3995.4 4265.1 year.
Recurrent Expenditure 35648.7 34701.0 3802.1 3746.8 Capital Expenditure: is the expenditure on
Capital Expenditure 1781.1 2451.8 193.3 518.2 assets.
Social Protection 18472.3 16356.6 2585.2 2510.8
Recurrent Expenditure 18465.1 16314.2 2584.9 2506.4
Capital Expenditure 7.3 42.4 0.4 4.4

Total 264840.2 266628.2 32174.1 30851.7

12
Table 9: Expenditure by Province
1393 1394 1393 1394 YTD Month Overview:
Month 11 YTD Month 11 % Growth
Kabul 13289.4 16342.4 1057.2 1931.2 23.0% 82.7% This sheet overviews the expenditure on provinces. This
Kapisa 2066.5 2643.8 280.4 491.5 27.9% 75.3% does not give a full overview of the expenditure benefits
Parwan 3041.2 3632.9 296.6 322.5 19.5% 8.7% to provinces, as some central spending impacts provincial
Wardak 2021.4 2679.0 300.4 378.6 32.5% 26.0% welfare.
Logar 1687.1 1985.0 240.4 308.7 17.7% 28.4%
Notes:
Nangarhar 12388.3 13005.0 1542.4 1601.4 5.0% 3.8%
Laghman 1959.7 2512.2 268.1 441.3 28.2% 64.6% - On YTD and monthly basis, majority of provinces have
Pangsher 1188.2 1475.9 155.9 191.6 24.2% 22.9% seen increase in their expenditures - particularly for
Baghlan 3460.0 4497.0 481.2 704.2 30.0% 46.4% bordering provinces.
Bamyan 2466.2 2821.0 285.7 557.9 14.4% 95.3%
Ghazni 3151.5 4447.7 356.5 741.6 41.1% 108.0% Glossary:
Paktika 1668.3 2102.1 103.2 297.1 26.0% 187.8%
Offshore Payments: payments received by the
Paktiya 10248.2 10061.3 1397.1 1104.0 -1.8% -21.0%
Government from outside of Afghanistan, not collected by
Khost 2227.6 2779.7 277.1 581.8 24.8% 110.0% any of the Line Ministries, or Provinces.
Kunar 2260.7 2727.7 297.2 416.2 20.7% 40.0%
Nuristan 1247.4 1465.0 161.4 147.8 17.5% -8.5%
Badakhshan 3512.7 4705.9 362.3 814.8 34.0% 124.9%
Takhar 3241.9 3751.3 527.2 470.9 15.7% -10.7%
Kunduz 3186.2 4724.8 344.9 584.2 48.3% 69.4%
Samangan 1532.9 2011.6 255.9 352.1 31.2% 37.6%
Balkh 13244.9 12729.8 1935.9 1419.2 -3.9% -26.7%
Saripul 1840.2 2339.1 275.5 342.3 27.1% 24.2%
Ghor 1925.9 2430.1 304.0 267.6 26.2% -12.0%
Dikondy 1401.2 1608.9 237.3 208.7 14.8% -12.1%
Uruzgan 1790.0 2337.1 309.1 207.3 30.6% -32.9%
Zabul 1570.3 1804.8 153.1 280.2 14.9% 83.0%
Kandahar 12613.8 12458.6 1722.4 1447.0 -1.2% -16.0%
Jawzjan 2135.0 2953.5 286.0 718.6 38.3% 151.3%
Faryab 3087.8 3197.9 341.2 238.3 3.6% -30.2%
Helmand 10571.1 11569.4 1294.2 1639.3 9.4% 26.7%
Badghis 3049.1 1802.5 245.3 247.3 -40.9% 0.8%
Herat 11665.2 11522.4 1389.6 1233.8 -1.2% -11.2%
Farah 1941.9 2589.3 280.4 329.2 33.3% 17.4%
Nimroz 1418.1 2276.8 189.0 236.3 60.6% 25.1%
Central Ministries 118452.8 103364.2 14157.4 9482.3 -12.7% -33.0%
Offshore Payments 1210.9 987.4 24.9 121.5 -18.5% 388.5%
Total 263763.7 266343.3 32136.2 30858.2 1.0% -4.0%

13
Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

1393 1394 1393 1394 Overview:

Month 11 YTD Month 11
Security 121,533.7 123,918.2 15,580.8 11,259.1 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 13,106.5 13,863.7 1,219.1 1,375.2 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 24,844.5 27,655.6 2,791.2 4,508.1 Government's policy priorities.
Education 38,174.6 38,210.8 4,042.9 4,423.7
Glossary:
Health 11,212.0 11,024.9 1,998.7 1,570.0
Agriculture and Rural Development 27,123.3 21,929.1 2,868.5 3,380.0 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 20,125.3 18,431.2 2,837.6 3,003.5 Development Strategy, the original document setting
Economic Governance and Private Sector Development 6,621.7 7,228.2 418.5 683.0 out the development plan for Afghanistan. The sectors
Unclassified 2,137.8 4,410.2 416.8 668.7 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

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Table 11: Financing
1393 1394 1393 1394 Overview:
Month 11 YTD Month 11
TOTAL FINANCING 11,847.0 4,578.6 9,647.0 7,247.1 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 9,243.9 3,847.6 8,788.8 6,137.5
Notes:
Domestic 9,243.9 3,847.6 8,788.8 6,137.5
Currency and Deposits 12,231.3 5,097.3 9,454.6 3,936.7 - Financing shows surpuls of Afs 4.5 billion up to the
Treasury Single Account 13,307.5 1,787.0 9,008.6 5,380.0 end of month 11 FY 1394, similarly for monthly, there
Provincial Revenue Accounts (0.1) (124.0) - (0.8) was Afs 7.2 billion surplus. This shows that from the
Donor Accounts (1,076.3) 3,374.1 445.4 (1,443.3) alloted money in month 11, the surplus amount was
Other Deposit Accounts 0.1 60.1 0.6 0.7 spend higly.
Loans 12.7 8.7 (1.2) 0.4
Loans 4.8 3.7 0.4 0.4 Glossary:
Advances 7.9 5.0 (1.6) -
Treasury Single Account: The main bank account of the
Other Accounts Receivable 357.5 129.8 (0.0) 31.7 Government. In Afghanistan, the TSA consists of the
Clearing Accounts 250.1 129.8 (0.0) 31.7 Afghani account, the US dollar account, provincial
Other Current Assets 107.5 - - - revenue and expenditure accounts, and ARTF and
Other Assets (3,357.7) (1,388.2) (664.6) 2,168.7 LOTFA accounts.
Provincial Expenditure Accounts (3,357.7) (1,388.2) (664.6) 2,168.7
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities 2,603.1 731.0 858.2 1,109.6
Accounts Payable: outstanding payments owed by the
Domestic 1,388.3 812.1 826.2 1,217.3
Government.
Accounts Payable 1,427.0 2,846.1 719.4 1,004.8
Accounts Payable - Suppliers 1,430.7 2,855.7 704.2 1,001.4 Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (3.7) (9.5) 15.2 3.4 usually documented by some type of legal
Pension Liabilities 18.4 5.4 6.5 5.3 representative. Examples include bonds and shares of
Other Payables - 0.2 - - stock, but not tangible assets such as real estate or
Other Liabilities (57.1) (2,039.6) 100.3 207.1 gold. These are included below the line as financing
Foreign 1,214.9 (81.1) 32.0 (107.6) items
Foreign Currency - - - -
Loans 1,211.2 27.8 32.9 (78.9)
Currency Gain/Loss 3.7 (108.9) (0.8) (28.8)

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

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