Monthly Fiscal Bulletin, Month 4, 1390

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

All tables generated using AFMIS data downloaded on 29 November 2011

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 of Afs 9.4 billion were collected in the 4th month against the target of
Afs 7.2 billion. For the YTD, about Afs 32.7 billion was collected against the target of Afs 27.8 billion.
o Operating grants of Afs 19.6 million were collected in the 4th month, and Afs 17.7 billion for the
YTD.
o Operating expenditures were about Afs 35.8 billion for the YTD, whereas they were Afs 29.1 billion
in the same period in 1389.
o The Operating Budget balance for the YTD was Afs 14.6 billion, compared to about Afs 6.9 billion in
1389.
Development Budget highlights:
o Total development budget expenditures ware Afs 3.0 billion in 4th month while it were Afs 6.6
billion in the same period 1389. For the year to data, the spending were Afs 8.4 billion up until 4th
month 1390 compared to Afs 9.9 billion the same period 1389. This shows reduction in the
development execution.
o Development grants receipts were 5.8 billion for the YTD. Whereas in 1389, the grants receipts were
Afs 6.3 billion.
-1-
o The Development Budget balance for the YTD was a deficit of Afs 2.6 billion.
 93,664
Total Domestic Targets
REVENUE SUMMARY
Revenue 74,931
84,297
This section illustrates revenues received
(Afs million) 65,565 from the Government that are used to
Actual collections 57,759 finance its expenditures and deliver
49,954 Government services. These revenues
42,149 may either be domestically raised
32,654
34,968 revenues or donor grants. Further
23,290 27,787
15,451
information is available in Tables 2 and
20,606
8,539
13,737
3.
6,869 AFMIS data extract 29 November 2011
Domestic Revenue Developments
16.0
Domestic Revenue (Afs billion)
14.0 13.6 13.7
1389 YTD
Total YTD domestic revenues were
12.3
12.0 1390 YTD about Afs 32.7 billion against the
10.8
9.7
1390 YTD Target YTD target of Afs 27.8 billion,
10.0
8.7 exceeding the target by about
8.0 7.4
17.6 percent.
6.0
Total YTD tax revenues were Afs
4.0 3.4 3.6
13.6 billion in 4th month 1390,
2.0 exceeding the 1389 YTD actual, but
0.8 0.8

-
0.1 were a bit less than the YTD target
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions for 1390.
Taxes and Miscellaneous
YTD customs duties were Afs 10.9
AFMIS data extract 29 November 2011 billion, exceeding both the 1390 YTD
20.0
target, and the YTD actual for 1389.
17.7
Donor Grants (Afs billion) 1389 YTD YTD non-tax revenues were Afs 7.5
18.0
1390 YTD billion; it was Afs 4.1 billion higher
16.0
than same time in 1389, due to
14.0
receipts from Aynak Copper mine at
12.0 11.5
1st month. And it also exceeded its
10.0
YTD target.
8.0

6.0
6.3
5.8 Donor Grant Developments
4.0
YTD operating grants were
2.0 Afs 17.7 billion, compared to
- Afs 11.5 billion received in 1389.
Operating Grants Development Grants
Total development grants of Afs 5.8
AFMIS data extract 29 November 2011
billion were received up until to the
4th month 1390, compared to Afs
6.3 billion received the same time in
-2- 1389.
 Budget target
150,726 EXPENDITURE SUMMARY
Operating Budget 125,605
138,166

This section illustrates the expenditures

Expenditure 100,484
113,045 incurred by the Government for the year
(Afs Million) to date for the delivery of Government
87,924
1389 expenditure services. Further information on the
75,363
breakdown of these expenditures by
62,803
spending type and sectors for the
50,242
operating and development budgets is
37,682
25,121 Actual expenditure available in Tables 4 to 8.
35,467
12,561 23,097
Operating Budget
10,833 AFMIS data extract 29 November 2011
1,606
Actual operating expenditures were
about Afs 35.8 billion up until the
Budget targets
4th month 1390, compared to the
(including supplementary YTD budget target of Afs 50.2
budget and carry-forward)
101,220 billion. However, this was slightly
Development Budget 92,785
higher than was spent the same
84,350
Expenditure 75,915 period in 1389.
(Afs million)
67,480 Wage spending was Afs 28.9 billion
59,045
50,610
Budget target up until the 4th month 1390,
(excluding carry-forward)
42,175 compared to the 1389 actual of Afs
33,740 23.2 billion.
25,305 Actual expenditure
16,870
1389 expenditure Expenditures on goods and services
8,435
7,824
were Afs 4.3 billion, compared to
5,115
5 2,641 AFMIS data extract 29 November 2011 1389 YTD actual of Afs 3.4 billion.

Development Budget

140.0 Actual development expenditures

120.0
Expenditure by economic category (Afs billion) were Afs 8.4 billion up until 4th
107.3 1389 YTD month, compared to the YTD
100.0 1390 YTD
budget of Afs 33.7 billion. Spending
1390 Budget
80.0 was lower than both the 1390 YTD
budget targets (with carry forward)
60.0 52.0
and (without carry forward), and
40.0 also 1389 expenditures.
28.9 30.0
23.2

22.2
20.0 15.0 Expenditures on goods and services
4.0
3.1 3.8 3.2
0.1 0.3 2.6
4.0 4.6 2.7 2.2 were Afs 3.7 billion, and Afs 5.1
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social billion for YTD 1389.

services services Assets Assets transfers and
(operating) (development) (operating) (development) Interest Expenditure on acquisition of non-
AFMIS data extract 29 November 2011
financial assets was Afs 4.7 billion
up until the 4th month 1390,
compared to Afs 4.4 billion the
-3- same time in 1389.
BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

Presidents Office
31% 1390 Current Allocated Budget
Ministry of Finance 29%
1390 YTD Expenditure
Independent Directorate of Local
Governance 25%
1389 YTD Expenditure
Ministry of Public Health
21%
Ministry of Higher Education
28% Budget Execution rates
Ministry of Foreign Affairs
21%
General Directorate of National Security
49%
Ministry of Defence
24%
Ministry of Education
25%
Ministry of Interior
20%

0 10,000 20,000 30,000 40,000 50,000

AFMIS data extract 29 November

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
3% 1390 Approved Budget
Ministry of Transport and Aviation
4%
1390YTD Expenditure
Ministry of Urban Development
8% 1389 YTD Expenditure
Ministry of Agriculture 10%
Ministry of Finance
10%
Ministry of Public Health Budget Execution rates
13%
Ministry of Education
6%
Ministry of Energy and Water
8%
Ministry of Public Works
5%
Ministry of Rural Rehabilitation and
Development 13%

0 5,000 10,000 15,000 20,000

AFMIS data extract 29 November

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TABLES
Table 1. Budget S ummary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Co mp a riso n to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha ng e % Incre a se
M o nthly YT D M o nthly M o nthly YT D
OP E R AT IN G BU D GE T
Op e ra ting Bud g e t R e ve nue s 7,202.0 36,056.2 11,339.8 9,384.1 50,337.8 14,281.6 39.6
1 Domestic Revenues 6,999.6 24,528.0 7,838.8 9,364.5 32,654.4 8,126.4 33.1
1-19 Operating Grants 202.5 11,528.2 3,500.9 19.6 17,683.4 6,155.2 53.4
Op e ra ting E xp e nd iture s 10,078.0 28,852.4 12,263.5 12,370.5 35,467.4 6,615.0 22.9
21 Compensation of Employees 7,488.9 23,246.8 9,696.6 9,125.0 28,908.5 5,661.6 24.4
22 Use of Goods and Services 1,539.3 3,113.0 1,414.9 1,927.1 4,018.7 905.7 29.1
23 Interest 0.7 33.9 37.5 7.2 44.7 10.8 31.9
24 Social T ransfers 967.1 2,311.8 1,011.8 1,162.2 2,174.0 -137.8 -6.0
25 Gross Acquisition of Nonfinancial Assets 82.0 146.9 102.7 148.9 321.5 174.7 118.9
Op e ra ting Bud g e t Ba la nce
Excluding Grants -3,078.4 -4,324.4 -4,424.7 -3,006.0 -2,813.0 1,511.4 -35.0
Including Grants -2,875.9 7,203.8 -923.7 -2,986.4 14,870.4 7,666.6 106.4

D E V E LOP M E N T BU D GE T
D e ve lo p me nt Gra nts 1,996.0 6,270.5 1,582.7 1,304.3 5,752.3 -518.2 -8.3
D e ve lo p me nt E xp e nd iture s 5,314.6 8,174.6 2,474.0 2,708.7 7,824.0 -350.6 -4.3
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,265.2 3,813.0 938.2 1,877.6 3,246.9 -566.1 -14.8
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social T ransfers 400.0 400.0 0.0 0.0 0.0 -400.0 -100.0
25 Gross Acquisition of Nonfinancial Assets 2,649.4 3,961.6 1,535.8 831.0 4,577.1 615.5 15.5
D e ve lo p me nt Bud g e t Ba la nce -3,318.6 -1,904.1 -891.3 -1,404.4 -2,071.7 -167.6 8.8

IN T E GR AT E D BU D GE T
R e ve nue s 9,198.0 42,326.7 12,922.5 10,688.4 56,090.1 13,763.4 32.5
Domestic Revenues 6,999.6 24,528.0 7,838.8 9,364.5 32,654.4 8,126.4 33.1
Grants 2,198.4 17,798.7 5,083.7 1,323.9 23,435.7 5,637.0 31.7
E xp e nd iture s 15,392.6 37,027.0 14,737.5 15,079.2 43,291.4 6,264.4 16.9
Ba la nce s
Excluding Grants -8,393.0 -12,499.0 -6,898.7 -5,714.6 -10,637.0 1,862.0 -14.9
Including Grants -6,194.5 5,299.7 -1,815.0 -4,390.8 12,798.7 7,499.0 141.5

Alte rna tive M e a sure o f D e ficit/ S urp lus fo r Inte g ra te d Bud g e t (a s sho wn in T a b le 11)
1 Revenues including Grants (Operating and Development) 9,198.0 42,326.7 12,922.5 10,688.4 56,090.1 13,763.4 32.5
2-25 Recurrent Expenditures (excludes code 25) 12,661.2 32,918.5 13,099.0 14,099.2 38,392.8 5,474.3 16.6
23 Interest 33.9 33.9 37.5 7.2 44.7 10.8 31.9
N e t Ba la nce (1-2-25) -3,463.1 9,408.2 -176.5 -3,410.8 17,697.3 8,289.1 88.1
P rima ry Ba la nce (1-2-25+23) -3,462.4 9,442.1 -139.0 -3,403.6 17,742.1 8,299.9 87.9
(Refer to T able 11 for financing information)
Source: FPU using AFMIS data downloaded on the 29 November 2011

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Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Sa r - 4 1390 1389 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
IN T E GR AT E D BU D GE T
1 R E V E N U E S including gra nts 9,198.0 42,326.7 12,922.5 10,688.4 56,090.1 13,763.4 32.5
1-19 R E V E N U E S e xcluding gra nts 6,999.6 24,528.0 7,838.8 9,364.5 32,654.4 27,786.9 117.5 8,126.4 33.1

D OME S T IC R E V E N U E S 6,999.6 24,528.0 7,838.8 9,364.5 32,654.4 27,786.9 117.5 8,126.4 33.1
11 T a x R e ve nue s 3,763.7 12,330.7 3,281.9 4,254.6 13,601.4 13,704.4 99.2 1,270.8 10.3
111 Fixed Taxes 726.0 2,964.6 872.4 905.3 3,185.7 3,653.3 87.2 221.2 7.5
112 Income Taxes 979.3 3,105.6 1,157.8 981.9 3,824.6 3,523.9 108.5 719.0 23.2
113 Property Taxes 18.4 78.7 39.1 32.6 135.5 97.8 138.5 56.8 72.3
114 Sales Taxes 1,841.0 5,279.3 1,019.1 2,062.9 5,660.1 5,635.5 100.4 380.9 7.2
116 Other Taxes 159.4 745.0 149.3 220.7 609.0 582.1 104.6 -136.0 -18.3
117 Tax Penalties and Fines 39.7 157.6 44.2 51.2 186.5 211.8 88.1 28.9 18.3
12 Customs D uty, Import T a xe s 2,200.1 8,723.2 3,023.8 3,020.0 10,830.1 9,654.3 112.2 2,106.8 24.2
13 N on T a x R e ve nue 862.5 3,404.9 1,276.1 1,748.0 7,449.9 3,602.8 206.8 4,044.9 118.8
131 Income from Capital Property 15.0 100.4 43.6 18.1 2,498.5 110.0 2270.5 2,398.1 2388.1
132 Sales of Goods and Services 310.2 1,226.9 501.7 404.6 1,660.2 1,231.3 134.8 433.3 35.3
133 Administrative Fees 512.9 1,988.7 649.6 1,242.8 2,964.2 2,143.9 138.3 975.6 49.1
134 Royalties 0.9 7.3 6.3 6.5 48.2 36.6 131.6 40.9 564.0
135 Non Tax Fines and Penalties 23.6 81.6 62.7 68.3 258.7 81.0 319.4 177.1 216.9
136 Extractive Industry 0.0 0.0 12.3 7.7 20.0 346.9 5.8 20.0 N/A
14 Misce lla ne ous R e ve nue 24.9 -344.8 9.5 131.7 44.7 346.9 12.9 389.6 -113.0
17 S ocia l Contributions 148.3 414.0 247.5 210.3 728.4 478.6 152.2 314.3 75.9

GR AN T S 2,198.4 17,798.7 5,083.7 1,323.9 23,435.7 5,637.0 24.1

191-2 Foreign Governments 212.9 11,726.8 3,872.5 468.5 18,504.1 6,777.3 36.6
193-4 International Organisation 1,953.7 5,767.4 1,211.2 712.6 4,788.8 -978.6 -20.4
195-6 Other Government Units 31.8 304.5 0.0 142.8 142.8 -161.7 -113.3

T OT AL OP E R AT IN G BU D GE T R E V E N U E 7,202.0 36,056.2 11,339.4 9,384.1 50,337.4 14,281.2 28.4

Domestic Revenues 6,999.6 24,528.0 7,838.4 9,364.5 32,654.0 27,786.9 117.5 8,126.0 24.9
as percentage of total 68.0 68.0 69.1 99.8 64.9
External Grant Support 202.5 11,528.2 3,500.9 19.6 17,683.4 6,155.2 34.8
as percentage of total 32.0 32.0 30.9 0.2 35.1

Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Sa r - 4 1390 1389 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
1-19 T OT AL D OME S T IC R E V E N U E 6,999.6 24,528.0 7,838.8 9,364.5 32,654.4 27,786.9 117.5 8,126.4 33.1

01 Kabul 181.4 478.3 205.2 238.5 655.7 2,118.5 31.0 177.5 37.1
02 Kapisa 5.3 9.5 7.0 8.8 18.8 17.5 107.6 9.4 98.7
03 Parwan 14.1 19.2 10.1 5.7 21.3 38.7 55.0 2.1 10.9
04 Wardak 6.9 15.4 16.3 7.9 32.3 20.2 159.6 16.9 110.4
05 Logar 6.9 14.4 7.2 6.4 18.5 21.6 85.5 4.1 28.4
06 Nangarhar 830.7 3,713.0 1,043.1 1,018.3 3,813.9 4,329.5 88.1 100.9 2.7
07 Laghman 8.2 18.8 13.3 14.6 37.2 27.2 137.0 18.4 97.8
08 Pangsher 3.0 5.9 6.1 6.7 14.3 9.9 145.4 8.4 142.0
09 Baghlan 18.9 35.3 14.3 15.9 44.3 46.7 95.0 9.1 25.7
10 Bamyan 5.5 11.0 3.6 6.3 13.1 16.6 79.1 2.1 18.9
11 Ghazni 18.8 43.7 19.4 22.1 57.6 56.0 102.9 13.9 31.8
12 Paktika 4.5 17.1 7.6 6.8 19.9 27.0 73.9 2.8 16.2
13 Paktiya 21.7 62.8 38.4 33.6 113.0 65.9 171.7 50.2 80.0
14 Khost 31.6 135.8 132.4 115.2 421.4 215.0 196.0 285.6 210.4
15 Kunar 6.4 13.2 10.3 575.2 592.9 20.4 2908.1 579.6 4378.1
16 Nuristan 0.1 0.1 0.0 0.0 0.1 9.2 1.0 0.0 49.9
17 Badakhshan 8.1 15.5 10.6 11.6 25.5 36.6 69.6 10.0 64.2
18 Takhar 10.9 25.4 14.3 25.5 52.7 43.7 120.7 27.4 107.8
19 Kunduz 65.2 218.7 181.7 175.0 542.8 320.3 169.5 324.1 148.2
20 Samangan 7.9 18.4 7.9 7.8 24.0 21.2 113.0 5.6 30.6
21 Balkh 813.1 3,304.5 745.5 787.0 3,060.1 3,980.5 76.9 -244.4 -7.4
22 Saripul 5.8 11.1 3.7 9.7 15.5 15.3 100.8 4.3 39.0
23 Ghor 5.8 11.2 4.5 7.8 16.7 15.5 107.9 5.5 49.0
24 Dikondy 3.0 4.5 1.5 2.6 5.3 9.9 53.3 0.8 18.1
25 Uruzgan 1.9 3.8 1.2 4.2 8.9 7.3 122.7 5.1 133.6
26 Zabul 2.1 4.4 6.6 10.3 18.8 9.3 201.9 14.4 325.9
27 Kandahar 287.8 1,171.6 368.7 309.8 1,039.6 1,234.3 84.2 -132.0 -11.3
28 Jawzjan 11.8 27.6 13.6 9.7 46.9 37.9 123.7 19.3 69.8
29 Faryab 183.7 427.0 149.7 183.6 552.5 504.7 109.5 125.5 29.4
30 Helmand 42.4 89.1 38.7 71.4 135.9 52.1 260.7 46.8 52.6
31 Badghis 4.9 9.8 4.2 4.7 11.6 12.2 95.6 1.8 18.6
32 Herat 1,316.2 4,582.4 2,118.8 2,022.1 7,053.5 4,633.7 152.2 2,471.2 53.9
33 Farah 26.6 75.7 72.9 87.4 251.8 45.0 559.7 176.1 232.8
34 Nimroz 309.2 952.5 278.4 300.5 1,159.7 1,169.4 99.2 207.2 21.8
90 Central Ministries 2,729.1 8,981.4 2,282.2 3,251.7 12,758.0 8,598.3 148.4 3,776.6 42.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPU using AFMIS data downloaded on the 29 November 2011

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Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Budge t 1389 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 15,392.6 37,027.0 14,737.5 15,079.2 43,291.4 251,946.3 17.2 6,264.4 16.9
Operating Budget 10,078.0 28,852.4 12,263.5 12,370.5 35,467.4 150,726.1 23.5 6,615.0 22.9
Development Budget 5,314.6 8,174.6 2,474.0 2,708.7 7,824.0 101,220.1 7.7 -350.6 -4.3
2* T OT AL N E T E XP E N D IT U R E S 15,387.3 36,951.6 14,732.4 15,075.8 43,265.3 6,313.7 17.1
Operating Budget 10,072.7 28,777.0 12,258.4 12,367.1 35,441.4 6,664.3 23.2
Development Budget 5,314.6 8,174.6 2,474.0 2,708.7 7,824.0 -350.6 -4.3

21 Compe nsa tion of E mploye e s 7,488.9 23,246.8 9,696.6 9,125.0 28,908.5 107,298.4 26.9 5,661.6 24.4
Operating Budget 7,488.9 23,246.8 9,696.6 9,125.0 28,908.5 107,298.4 26.9 5,661.6 24.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 U se of Goods a nd S e rvice s 3,804.5 6,926.0 2,353.1 3,804.8 7,265.6 52,269.3 13.9 339.6 4.9
Operating Budget 1,539.3 3,113.0 1,414.9 1,927.1 4,018.7 22,248.3 18.1 905.7 29.1
Development Budget 2,265.2 3,813.0 938.2 1,877.6 3,246.9 30,021.0 10.8 -566.1 -14.8
23 Inte re st 0.7 33.9 37.5 7.2 44.7 350.0 12.8 10.8 31.9
Operating Budget 0.7 33.9 37.5 7.2 44.7 350.0 12.8 10.8 31.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 1,367.1 2,711.8 1,011.8 1,162.2 2,174.0 14,604.0 14.9 -537.8 -19.8
Operating Budget 967.1 2,311.8 1,011.8 1,162.2 2,174.0 14,604.0 14.9 -137.8 -6.0
Development Budget 400.0 400.0 0.0 0.0 0.0 -400.0 -100.0
25 Gross Acquisition of N onfina ncia l Asse ts 2,731.4 4,108.5 1,638.5 980.0 4,898.6 54,620.0 9.0 790.1 19.2
Operating Budget 82.0 146.9 102.7 148.9 321.5 2,611.9 12.3 174.7 118.9
Development Budget 2,649.4 3,961.6 1,535.8 831.0 4,577.1 52,008.1 8.8 615.5 15.5
25* N e t Acquisition of N onfina ncia l Asse ts 2,726.1 4,033.1 1,633.3 976.6 4,872.5 839.4 20.8
Operating Budget 76.7 71.5 97.5 145.6 295.5 223.9 313.1
Development Budget 2,649.4 3,961.6 1,535.8 831.0 4,577.1 615.5 15.5

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 12,661.2 32,918.5 13,099.0 14,099.2 38,392.8 5,474.3 16.6

Operating Budget 9,996.0 28,705.5 12,160.8 12,221.6 35,145.9 6,440.4 22.4
Development Budget 2,665.2 4,213.0 938.2 1,877.6 3,246.9 -966.1 -22.9
Source: FPU using AFMIS data downloaded on the 29 November 2011

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

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Budge t 1389 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 10,078.0 28,852.4 12,263.5 12,370.5 35,467.4 150,726.1 23.5 6,615.0 22.9
2* T OT AL N E T E XP E N D IT U R E S 10,072.7 28,777.0 12,258.4 12,367.1 35,441.4 6,664.3 23.2

21 Compe nsa tion of E mploye e s 7,488.9 23,246.8 9,696.6 9,125.0 28,908.5 107,298.4 26.9 5,661.6 24.4
of which ope ra ting budge t 7,488.9 23,246.8 9,696.6 9,125.0 28,908.5 5,661.6 24.4
211-3 Wages and Salaries 7,422.9 23,045.7 9,606.0 9,029.0 28,675.7 5,630.0 24.4
214-5 Social Benefits 66.0 201.1 90.6 96.0 232.7 31.6 15.7

22 U se of Goods a nd S e rvice s 1,539.3 3,113.0 1,414.9 1,927.1 4,018.7 22,248.3 18.1 905.7 29.1
221 Travel 91.7 298.0 128.1 127.4 371.9 73.9 24.8
222 Communications 42.1 116.1 45.4 45.5 121.3 5.2 4.5
223 Contracted Services 15.6 55.9 35.1 17.3 64.2 8.3 14.8
224 Repairs and Maintenance 137.6 340.7 87.1 183.9 321.9 -18.7 -5.5
225 Utilities 175.4 347.5 161.6 387.2 649.6 302.1 86.9
226 Fuel 187.6 386.4 125.0 394.9 644.9 258.5 66.9
227-9 Other Use of Goods and Services 889.3 1,568.3 832.6 771.0 1,844.8 276.5 17.6

23 Inte re st 0.7 33.9 37.5 7.2 44.7 350.0 12.8 10.8 31.9

24 S ocia l T ra nsfe rs 967.1 2,311.8 1,011.8 1,162.2 2,174.0 14,604.0 14.9 -137.8 -6.0
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/A
243-6 Grants to Government Units & Other organisations 4.1 5.0 5.9 7.5 13.4 8.4 167.0
247 Social Security 958.8 1,775.5 990.3 1,147.2 2,137.5 362.0 20.4
248-9 Other Social Transfers 4.2 531.3 15.6 7.5 23.1 -508.1 -95.6

25 Gross Acquisition of N onfina ncia l Asse ts 82.0 146.9 102.7 148.9 321.5 2,611.9 12.3 174.7 118.9
25* N e t Acquisition of N onfina ncia l Asse ts 76.7 71.5 97.5 145.6 295.5 223.9 313.1
150 Sale of Land and Buildings -5.3 -75.4 -5.1 -3.4 -26.1 49.3 -65.4
251 Buildings and Structures 10.2 23.7 51.6 61.3 133.5 109.8 462.5
252 Machinery / Equipment (>50,000) 38.5 87.6 37.4 49.0 88.8 1.2 1.3
257 Valuables 0.0 0.0 0.1 0.0 0.1 0.1 328.0
258 Land 31.9 33.5 13.5 12.8 26.3 -7.2 -21.6
259 Capital Advance Payments 1.4 2.0 0.0 25.8 72.9 70.8 3483.0

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 9,996.0 28,705.5 12,160.8 12,221.6 35,145.9 6,440.4 22.4

Source: FPU using AFMIS data downloaded on the 29 November 2011

* 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).

-7-
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Budge t or Curre nt % 1389 YT D
Actua l Actua l Actua l Actua l Pre lim MYR Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Ce iling Budge t* Budge t
T OT AL GR OSS EXPEN D IT U R ES 15,391.1 36,993.2 14,730.0 15,077.3 43,281.2 251,946.3 251,946.3 17.2% 6,288.1 17.0
Operating Budget 10,074.3 28,812.3 12,254.8 12,357.7 35,438.1 150,726.1 150,726.1 23.5% 6,625.7 23.0
Development Budget 5,316.8 8,180.9 2,475.1 2,719.5 7,843.2 101,220.1 101,220.1 7.7% -337.7 -4.1

Se curity 5,295.9 16,124.7 6,325.3 6,986.7 20,431.0 87,475.0 87,488.4 23.4% 4,306.3 26.7
Operating Budget 5,264.4 16,046.7 6,325.3 6,946.5 20,390.8 86,436.4 86,449.8 23.6% 4,344.1 27.1
Development Budget 31.6 78.0 0.0 40.2 40.2 1,038.6 1,038.6 3.9% -37.8 -48.5

T ota l Gove rna nce , R ule of La w a nd

H uma n R ights 1,200.3 3,670.6 1,643.4 1,045.7 3,750.0 13,659.8 14,867.2 25.2% 79.5 2.2
Operating Budget 1,081.6 3,442.8 1,507.6 888.9 3,385.5 10,264.1 11,471.5 29.5% -57.3 -1.7
Development Budget 118.7 227.7 135.9 156.8 364.5 3,395.7 3,395.7 10.7% 136.8 60.1

T ota l Infra structure a nd N a tura l

R e source s 2,150.8 3,674.2 1,639.5 972.4 2,949.7 48,257.8 48,423.2 6.1% -724.5 -19.7
Operating Budget 240.8 607.3 244.0 295.6 738.3 3,822.3 3,987.8 18.5% 131.0 21.6
Development Budget 1,909.9 3,066.9 1,395.5 676.8 2,211.4 44,435.4 44,435.4 5.0% -855.5 -27.9

T ota l Educa tion 2,786.5 6,355.7 2,559.0 2,909.9 7,439.3 36,847.6 37,556.2 19.8% 1,083.7 17.1
Operating Budget 1,862.8 5,089.9 2,362.5 2,375.7 6,649.0 25,090.5 25,799.2 25.8% 1,559.1 30.6
Development Budget 923.7 1,265.7 196.5 534.2 790.3 11,757.1 11,757.1 6.7% -475.4 -37.6

T ota l H e a lth 538.9 1,150.1 423.0 891.8 1,586.7 10,404.7 10,436.7 15.2% 436.6 38.0
Operating Budget 167.1 462.9 225.5 190.2 574.4 2,663.6 2,695.6 21.3% 111.5 24.1
Development Budget 371.9 687.2 197.5 701.5 1,012.3 7,741.1 7,741.1 13.1% 325.1 47.3

T ota l Agriculture a nd R ura l

D e ve lopme nt 1,593.0 2,533.7 523.0 590.6 3,374.3 24,731.9 25,706.6 13.1% 840.6 33.2
Operating Budget 137.3 423.0 144.8 169.2 453.7 1,768.2 2,742.9 16.5% 30.7 7.3
Development Budget 1,455.7 2,110.7 378.1 421.4 2,920.6 22,963.7 22,963.7 12.7% 809.9 38.4

T ota l Socia l Prote ction 1,150.8 2,219.4 1,180.6 1,306.6 2,616.9 2,792.4 6,119.9 42.8% 397.5 17.9
Operating Budget 1,123.5 2,159.0 1,156.2 1,251.4 2,518.1 1,766.6 5,094.0 49.4% 359.2 16.6
Development Budget 27.3 60.5 24.4 55.2 98.8 1,025.8 1,025.8 9.6% 38.3 63.4

T ota l Economic Gove rna nce a nd

Priva te Se ctor D e ve lopme nt 675.0 1,264.7 436.2 373.6 1,133.2 9,298.2 9,638.4 11.8% -131.6 -10.4
Operating Budget 196.9 580.7 289.0 240.2 728.2 3,959.9 4,300.1 16.9% 147.4 25.4
Development Budget 478.1 684.0 147.2 133.4 405.0 5,338.3 5,338.3 7.6% -279.0 -40.8

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 18,478.8 799.0 N /A 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 799.0 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 29 November 2011

* 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 Afgha nis) 1389 1389 1390 1390 1390 1390 Compa rison to Budge t 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1389 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
26 Ministry of Inte rior 2,400.7 7,005.6 2,012.2 2,703.0 7,324.7 36,294.2 36,315.3 20.2 319.1 4.6
Operating Budget 2,376.8 6,960.1 2,012.2 2,703.0 7,324.7 36,056.5 36,077.6 20.3 364.6 5.2
Development Budget 23.8 45.5 0.0 0.0 0.0 237.7 237.7 0.0 -45.5 -100.0
22 Ministry of D e fe nce 2,066.2 7,126.7 3,626.5 2,829.6 10,251.1 43,282.2 43,148.6 23.8 3,124.4 43.8
Operating Budget 2,066.2 7,126.7 3,626.5 2,829.6 10,251.1 43,202.4 43,068.8 23.8 3,124.4 43.8
Development Budget 0.0 0.0 0.0 0.0 0.0 79.8 79.8 0.0 0.0 N/A
23 Ministry of Fore ign Affa irs 119.3 389.1 68.5 259.4 489.5 2,871.3 2,914.0 16.8 100.4 25.8
Operating Budget 113.8 383.7 68.5 259.4 489.5 2,283.2 2,326.0 21.0 105.8 27.6
Development Budget 5.4 5.4 0.0 0.0 0.0 588.1 588.1 0.0 -5.4 -100.0
15 Pre side ntia l Prote ctive Se rvice 68.3 258.1 106.3 120.8 327.4 872.9 954.1 34.3 69.2 26.8
Operating Budget 68.3 258.1 106.3 86.8 293.4 764.0 845.2 34.7 35.2 13.7
Development Budget 0.0 0.0 0.0 34.0 34.0 108.9 108.9 31.2 34.0 N/A
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 641.4 1,345.1 511.9 1,073.8 2,038.3 4,154.5 4,156.4 49.0 693.2 51.5
Operating Budget 639.1 1,318.0 511.9 1,067.6 2,032.1 4,130.4 4,132.3 49.2 714.1 54.2
Development Budget 2.3 27.1 0.0 6.2 6.2 24.1 24.1 25.7 -20.9 -77.1
T ota l Se curity 5295.9 16124.7 6325.3 6986.7 20431.0 87475.0 87488.4 23.4 4306.3 26.7
Operating Budget 5264.4 16046.7 6325.3 6946.5 20390.8 86436.4 86449.8 23.6 4344.1 27.1
Development Budget 31.6 78.0 0.0 40.2 40.2 1038.6 1038.6 3.9 -37.8 -48.5
10 Pre side nts Office 125.7 429.3 142.1 133.8 482.4 1,847.9 1,904.9 25.3 53.0 12.4
Operating Budget 120.0 423.6 134.9 125.0 466.3 1,468.6 1,525.5 30.6 42.7 10.1
Development Budget 5.7 5.7 7.1 8.9 16.0 379.4 379.4 4.2 10.3 180.8
11 N a tiona l Asse mbly Me sha nro Jirga 21.0 141.4 68.5 20.4 139.1 464.2 465.2 29.9 -2.3 -1.6
Operating Budget 9.9 130.3 59.5 16.5 123.0 357.1 358.1 34.4 -7.3 -5.6
Development Budget 11.0 11.0 9.0 3.9 16.1 107.1 107.1 15.0 5.0 45.7
12 N a tiona l Asse mbly W ole si Jirga 62.7 259.5 124.3 71.6 312.9 903.1 903.1 34.6 53.3 20.6
Operating Budget 62.7 257.6 124.3 71.6 312.9 895.8 895.8 34.9 55.3 21.5
Development Budget 0.0 1.9 0.0 0.0 0.0 7.3 7.3 0.0 -1.9 -100.0
14 Supre me Court 115.5 287.9 134.3 132.3 418.0 1,445.9 1,458.9 28.7 130.2 45.2
Operating Budget 106.3 273.6 121.8 119.5 390.9 1,192.7 1,205.7 32.4 117.3 42.9
Development Budget 9.2 14.3 12.5 12.9 27.1 253.2 253.2 10.7 12.8 89.9
50 Ministry of Justice 141.6 451.8 183.6 178.3 526.5 2,417.7 2,416.2 21.8 74.8 16.5
Operating Budget 139.0 438.8 178.8 170.0 496.9 2,104.1 2,102.6 23.6 58.1 13.2
Development Budget 2.6 13.0 4.8 8.3 29.6 313.6 313.6 9.4 16.6 128.2
13 Administra tive Affa irs 79.2 823.4 190.3 100.9 408.4 640.0 1,237.9 33.0 -415.0 -50.4
Operating Budget 79.2 823.4 190.3 100.9 408.4 563.3 1,161.1 35.2 -415.0 -50.4
Development Budget 0.0 0.0 0.0 0.0 0.0 76.8 76.8 0.0 0.0 N/A
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 2.9 8.1 9.7 7.4 21.1 80.0 100.2 21.0 12.9 159.1
Operating Budget 2.9 8.1 9.7 7.4 21.1 80.0 100.2 21.0 12.9 159.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
24 Ministry of H a j a nd R e ligious Affa irs 325.2 392.5 354.4 58.5 431.3 729.0 1,208.6 35.7 38.8 9.9
Operating Budget 322.2 389.6 343.3 45.7 407.4 595.9 1,075.4 37.9 17.8 4.6
Development Budget 3.0 3.0 11.1 12.8 23.9 133.2 133.2 17.9 20.9 709.0
51 Attorne y Ge ne ra l 55.2 161.9 70.6 60.2 217.6 826.7 834.0 26.1 55.7 34.4
Operating Budget 54.6 160.8 59.9 57.2 185.9 643.5 650.8 28.6 25.2 15.6
Development Budget 0.6 1.2 10.7 3.0 31.7 183.2 183.2 17.3 30.5 2621.4
72 Ele ction Commission 7.1 24.1 6.1 9.6 23.2 121.5 122.5 18.9 -0.9 -3.6
Operating Budget 7.1 24.1 6.1 9.6 23.2 106.5 107.6 21.6 -0.9 -3.6
Development Budget 0.0 0.0 0.0 0.0 0.0 15.0 15.0 0.0 0.0 N/A
62 IAR CSC 66.3 173.6 49.8 103.7 192.6 891.4 918.9 21.0 19.0 10.9
Operating Budget 20.5 66.3 29.4 25.6 78.6 242.1 269.6 29.2 12.3 18.5
Development Budget 45.7 107.3 20.4 78.0 114.0 649.3 649.3 17.6 6.7 6.3
85 Inde pe nde nt Commission for Ove rse e ing the Imple me nta tion of Constitution 0.0 0.0 0.0 0.0 0.0 62.0 54.4 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 62.0 54.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
67 T he H igh office of Ove rsight a nd Anti Corruption 4.3 14.5 8.7 11.6 28.2 143.2 149.1 18.9 13.6 93.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 89.4 95.3 0.0 0.0 N/A
Development Budget 4.3 14.5 8.7 11.6 28.2 53.8 53.8 52.4 13.6 93.8
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 193.6 502.0 299.9 156.4 546.2 3,075.5 3,081.8 17.7 44.2 8.8
Operating Budget 157.1 446.1 248.3 138.9 468.2 1,851.6 1,857.9 25.2 22.1 5.0
Development Budget 36.5 55.9 51.6 17.4 77.9 1,223.9 1,223.9 6.4 22.1 39.5
74 Le ga l T ra ining Ce nte r 0.1 0.6 1.1 0.9 2.6 11.6 11.6 22.7 2.1 348.4
Operating Budget 0.1 0.6 1.1 0.9 2.6 11.6 11.6 22.7 2.1 348.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 1200.3 3670.6 1643.4 1045.7 3750.0 13,659.8 14,867.2 25.2 79.5 2.2
Operating Budget 1081.6 3442.8 1507.6 888.9 3385.5 10,264.1 11,471.5 29.5 -57.3 -1.7
Development Budget 118.7 227.7 135.9 156.8 364.5 3,395.7 3,395.7 10.7 136.8 60.1
Source: FPU using AFMIS data downloaded on the 29 November 2011
(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.

-9-
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1389 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
42 Ministry of Public W orks 1,222.8 1,921.4 590.9 351.0 987.5 19,871.3 19,969.7 4.9 -933.9 -48.6
Operating Budget 63.6 128.7 32.7 96.3 169.7 1,794.9 1,893.3 9.0 41.0 31.9
Development Budget 1,159.1 1,792.7 558.1 254.8 817.8 18,076.4 18,076.4 4.5 -974.9 -54.4
45 Ministry of T ra nsport a nd Avia tion 153.8 256.5 99.5 52.6 186.4 1,896.0 1,944.5 9.6 -70.2 -27.3
Operating Budget 32.0 84.9 54.9 47.0 134.8 439.6 488.1 27.6 49.9 58.7
Development Budget 121.9 171.6 44.6 5.6 51.6 1,456.4 1,456.4 3.5 -120.0 -69.9
34 Ministry of Communica tion 259.7 366.4 55.0 89.8 176.5 2,269.0 2,269.2 7.8 -189.9 -51.8
Operating Budget 41.3 125.8 53.7 45.2 125.9 451.9 452.2 27.9 0.2 0.1
Development Budget 218.4 240.6 1.3 44.6 50.6 1,817.1 1,817.1 2.8 -190.1 -79.0
41 Ministry of Ene rgy a nd W a te r 329.4 586.6 733.2 296.7 1,156.5 12,761.6 12,764.6 9.1 569.9 97.2
Operating Budget 27.9 81.4 42.6 30.4 103.8 367.1 370.1 28.1 22.4 27.5
Development Budget 301.5 505.2 690.6 266.3 1,052.7 12,394.5 12,394.5 8.5 547.5 108.4
82 W a te r Supply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 901.9 901.9 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 0.0 901.9 901.9 0.0 0.0 N/A
83 D a Brishna Shirka t 0.0 0.0 0.0 17.2 17.2 3,726.3 3,726.3 0.5 17.2 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 17.2 17.2 3,726.3 3,726.3 0.5 17.2 N/A
49 Ministry of U rba n D e ve lopme nt 96.8 325.4 49.7 48.2 115.6 1,275.3 1,279.5 9.0 -209.7 -64.5
Operating Budget 26.7 47.7 9.5 7.2 27.0 120.1 124.3 21.7 -20.7 -43.5
Development Budget 70.1 277.6 40.2 41.0 88.6 1,155.2 1,155.2 7.7 -189.0 -68.1
84 Inde pe nde nt Boa rd of ne w Ka bul 0.0 0.0 16.7 7.3 36.8 240.4 240.4 15.3 36.8 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 16.7 7.3 36.8 240.4 240.4 15.3 36.8 N/A
32 Ministry of Mine s a nd Industrie s 65.2 155.3 68.1 67.1 179.2 3,422.4 3,422.4 5.2 23.9 15.4
Operating Budget 27.1 77.0 25.2 41.0 98.0 359.0 359.0 27.3 21.0 27.2
Development Budget 38.0 78.3 42.9 26.1 81.2 3,063.4 3,063.4 2.6 2.9 3.7
65 Ge ode sy a nd Ca rtogra phy Office 11.3 34.6 10.9 12.9 37.7 288.0 288.3 13.1 3.1 8.9
Operating Budget 10.5 33.7 10.9 12.9 37.7 123.3 123.5 30.5 4.0 11.8
Development Budget 0.9 0.9 0.0 0.0 0.0 164.7 164.7 0.0 -0.9 -100.0
60 D ire ctora te of Environme nt 10.0 25.5 12.3 15.3 37.1 187.8 198.7 18.7 11.6 45.7
Operating Budget 10.0 25.5 12.3 13.8 35.6 138.6 149.6 23.8 10.2 40.0
Development Budget 0.0 0.0 0.0 1.5 1.5 49.1 49.1 3.0 1.5 N/A
75 Afgha nista n H igh Atomic Ene rgy Commission 1.7 2.6 2.1 1.8 5.7 29.9 29.8 19.1 3.1 120.1
Operating Budget 1.7 2.6 2.1 1.8 5.7 27.8 27.7 20.5 3.1 120.1
Development Budget 0.0 0.0 0.0 0.0 0.0 2.1 2.1 0.0 0.0 N/A
77 Provincia l Muncipa litie s 0.0 0.0 1.2 12.4 0.0 0.0 0.0 N /A 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 1.2 12.4 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 0.0 0.0 0.0 13.6 1,387.9 1,387.9 1.0 13.6 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 13.6 1,387.9 1,387.9 1.0 13.6 N/A
T ota l Infra structure a nd N a tura l R e source s 2150.8 3674.2 1639.5 972.4 2949.7 48,257.8 48,423.2 6.1 -724.5 -19.7
Operating Budget 240.8 607.3 244.0 295.6 738.3 3,822.3 3,987.8 18.5 131.0 21.6
Development Budget 1909.9 3066.9 1395.5 676.8 2211.4 44,435.4 44,435.4 5.0 -855.5 -27.9
27 Ministry of Educa tion 2,507.7 5,607.4 2,238.1 2,465.0 6,383.2 31,332.3 32,064.0 19.9 775.8 13.8
Operating Budget 1,616.3 4,402.5 2,125.2 2,018.7 5,798.5 22,062.4 22,794.1 25.4 1,396.0 31.7
Development Budget 891.4 1,204.9 112.8 446.3 584.7 9,269.9 9,269.9 6.3 -620.2 -51.5
28 Ministry of H ighe r Educa tion 194.2 506.9 227.5 327.0 733.8 3,502.7 3,499.9 21.0 226.9 44.8
Operating Budget 177.2 463.4 159.8 250.0 578.4 2,079.9 2,077.1 27.8 115.0 24.8
Development Budget 16.9 43.5 67.7 76.9 155.3 1,422.8 1,422.8 10.9 111.8 257.2
36 Ministry of Informa tion a nd Culture 43.6 153.3 50.7 68.2 175.9 1,325.7 1,304.0 13.5 22.6 14.7
Operating Budget 39.5 147.2 49.0 59.5 165.3 600.4 578.7 28.6 18.1 12.3
Development Budget 4.1 6.1 1.7 8.7 10.6 725.3 725.3 1.5 4.5 74.0
61 Scie nce Aca de my 20.4 50.8 14.9 13.6 49.0 193.4 194.3 25.2 -1.9 -3.6
Operating Budget 11.8 42.2 14.9 12.9 48.2 143.5 144.4 33.4 6.0 14.3
Development Budget 8.6 8.6 0.0 0.7 0.7 49.8 49.8 1.5 -7.9 -91.4
63 N a tiona l Olympic Committe e 20.6 37.3 28.0 36.1 97.6 493.5 494.1 19.7 60.3 161.7
Operating Budget 17.9 34.6 13.6 34.6 58.6 204.2 204.9 28.6 24.0 69.3
Development Budget 2.7 2.7 14.3 1.5 39.0 289.2 289.2 13.5 36.3 1350.1
T ota l Educa tion 2786.5 6355.7 2559.0 2909.9 7439.3 36,847.6 37,556.2 19.8 1083.7 17.1
Operating Budget 1862.8 5089.9 2362.5 2375.7 6649.0 25,090.5 25,799.2 25.8 1559.1 30.6
Development Budget 923.7 1265.7 196.5 534.2 790.3 11,757.1 11,757.1 6.7 -475.4 -37.6
39 Ministry of Agriculture 259.7 675.0 226.9 301.7 707.6 5,353.6 6,329.7 11.2 32.6 4.8
Operating Budget 90.1 278.7 81.2 113.5 290.7 1,129.5 2,105.6 13.8 12.0 4.3
Development Budget 169.6 396.3 145.7 188.2 416.8 4,224.0 4,224.0 9.9 20.6 5.2
48 Ministry of Counte r N a rcotics 22.4 56.4 12.0 16.4 35.1 362.1 363.9 9.7 -21.3 -37.7
Operating Budget 6.7 19.7 12.0 8.7 27.4 122.5 124.3 22.1 7.8 39.5
Development Budget 15.7 36.7 0.0 7.7 7.7 239.6 239.6 3.2 -29.0 -79.1
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 1,310.8 1,802.3 284.1 272.5 2,631.6 19,016.2 19,013.0 13.8 829.3 46.0
Operating Budget 40.4 124.6 51.6 47.0 135.6 516.2 513.0 26.4 11.0 8.8
Development Budget 1,270.4 1,677.7 232.5 225.5 2,496.0 18,500.1 18,500.1 13.5 818.4 48.8
T ota l Agriculture a nd R ura l D e ve lopme nt 1593.0 2533.7 523.0 590.6 3374.3 24,731.9 25,706.6 13.1 840.6 33.2
Operating Budget 137.3 423.0 144.8 169.2 453.7 1,768.2 2,742.9 16.5 30.7 7.3
Development Budget 1455.7 2110.7 378.1 421.4 2920.6 22,963.7 22,963.7 12.7 809.9 38.4
Source: FPU using AFMIS data downloaded on the 29 November 2011
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1389 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
37 Ministry of Public H e a lth 538.9 1,150.1 423.0 891.8 1,586.7 10,404.7 10,436.7 15.2 436.6 38.0
Operating Budget 167.1 462.9 225.5 190.2 574.4 2,663.6 2,695.6 21.3 111.5 24.1
Development Budget 371.9 687.2 197.5 701.5 1,012.3 7,741.1 7,741.1 13.1 325.1 47.3
T ota l H e a lth 538.9 1150.1 423.0 891.8 1586.7 10,404.7 10,436.7 15.2 436.6 38.0
Operating Budget 167.1 462.9 225.5 190.2 574.4 2,663.6 2,695.6 21.3 111.5 24.1
Development Budget 371.9 687.2 197.5 701.5 1012.3 7,741.1 7,741.1 13.1 325.1 47.3
46 Ministry of Frontie rs a nd T riba l Affa irs 34.3 90.7 36.7 58.2 128.6 431.7 437.1 29.4 37.9 41.8
Operating Budget 34.3 90.7 36.7 45.0 115.4 357.9 363.4 31.8 24.7 27.3
Development Budget 0.0 0.0 0.0 13.2 13.2 73.8 73.8 17.9 13.2 N/A
47 Ministry of Ma rtyrs, D isa ble d a nd Socia l Affa irs 1,080.4 2,028.4 1,093.5 1,184.7 2,345.6 1,616.7 4,931.6 47.6 317.2 15.6
Operating Budget 1,055.8 1,970.6 1,077.4 1,167.1 2,292.6 946.2 4,261.1 53.8 322.0 16.3
Development Budget 24.6 57.8 16.1 17.7 53.0 670.5 670.5 7.9 -4.8 -8.3
29 Ministry of R e fuge e s a nd R e pa tria te s 12.5 35.4 24.5 36.6 71.3 314.9 320.1 22.3 35.9 101.4
Operating Budget 12.5 35.4 19.0 16.8 46.1 171.5 176.7 26.1 10.7 30.1
Development Budget 0.0 0.0 5.4 19.8 25.3 143.4 143.4 17.6 25.3 N/A
38 Ministry of W ome n Affa irs 15.0 39.5 15.1 17.2 44.1 259.6 261.2 16.9 4.5 11.5
Operating Budget 12.3 36.9 15.1 13.3 40.2 158.7 160.3 25.1 3.3 8.9
Development Budget 2.6 2.6 0.0 3.9 3.9 100.8 100.8 3.9 1.2 47.2
68 Office of D isa ste r Pre pa re dne ss 5.2 16.0 5.8 5.5 15.8 112.0 112.0 14.1 -0.2 -1.2
Operating Budget 5.2 16.0 5.8 5.5 15.8 88.5 88.5 17.8 -0.2 -1.2
Development Budget 0.0 0.0 0.0 0.0 0.0 23.5 23.5 0.0 0.0 N/A
76 D ire ctora te of Kochis 3.3 9.4 5.0 4.4 11.5 57.6 57.9 19.9 2.1 22.5
Operating Budget 3.3 9.4 2.1 3.8 8.1 43.8 44.1 18.4 -1.3 -14.0
Development Budget 0.0 0.0 2.8 0.6 3.4 13.8 13.8 24.9 3.4 N/A
T ota l Socia l Prote ction 1150.8 2219.4 1180.6 1306.6 2616.9 2,792.4 6,119.9 42.8 397.5 17.9
Operating Budget 1123.5 2159.0 1156.2 1251.4 2518.1 1,766.6 5,094.0 49.4 359.2 16.6
Development Budget 27.3 60.5 24.4 55.2 98.8 1,025.8 1,025.8 38.3 63.4
20 Ministry of Fina nce 578.6 1,000.6 347.3 296.6 888.2 4,941.3 5,276.4 16.8 -112.4 -11.2
Operating Budget 148.5 447.7 228.5 181.8 551.1 1,588.8 1,923.9 28.6 103.5 23.1
Development Budget 430.2 552.9 118.8 114.8 337.1 3,352.5 3,352.5 10.1 -215.9 -39.0
25 Ministry of Comme rce 26.0 65.7 29.5 21.5 66.2 2,313.0 2,305.2 2.9 0.5 0.7
Operating Budget 18.6 56.9 22.8 21.2 59.2 1,887.1 1,879.3 3.1 2.3 4.0
Development Budget 7.3 8.8 6.7 0.3 7.0 425.9 425.9 1.6 -1.8 -20.7
35 Ministry of Economy 23.5 71.7 32.0 27.9 98.7 1,006.5 1,009.7 9.8 26.9 37.6
Operating Budget 10.7 42.7 17.0 14.1 51.2 230.4 233.6 21.9 8.5 20.0
Development Budget 12.8 29.0 15.0 13.8 47.5 776.1 776.1 6.1 18.4 63.4
66 Control a nd Audit Office 34.4 87.5 7.8 11.6 29.1 507.9 514.7 5.7 -58.4 -66.7
Operating Budget 6.7 21.0 4.8 8.5 20.9 75.3 82.1 25.5 -0.1 -0.4
Development Budget 27.7 66.5 2.9 3.1 8.2 432.6 432.6 1.9 -58.3 -87.6
73 Ce ntra l Sta tistics Office 10.2 31.5 15.2 11.6 39.3 263.0 263.8 14.9 7.8 24.6
Operating Budget 10.2 10.2 11.4 10.1 34.0 122.0 122.8 27.7 23.8 233.4
Development Budget 0.0 21.3 3.8 1.5 5.3 141.0 141.0 3.7 -16.1 -75.3
58 Afgha nista n N a tiona l Sta nda rd Authority 2.3 7.7 4.4 4.4 11.7 266.6 268.5 4.4 4.0 51.9
Operating Budget 2.3 2.3 4.4 4.4 11.7 56.4 58.4 20.1 9.4 415.0
Development Budget 0.0 5.4 0.0 0.0 0.0 210.2 210.2 0.0 -5.4 -100.0
T ota l Economic Gove rna nce a nd Priva te Se ctor D e ve lopme nt 675.0 1264.7 436.2 373.6 1133.2 9,298.2 9,638.4 11.8 -131.6 -10.4
Operating Budget 196.9 580.7 289.0 240.2 728.2 3,959.9 4,300.1 16.9 147.4 25.4
Development Budget 478.1 684.0 147.2 133.4 405.0 5,338.3 5,338.3 7.6 -279.0 -40.8
80 Afgha nista n Inve stme nt Support Age ncy 0.0 0.0 0.0 0.0 0.0 380.2 329.0 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 0.0 380.2 329.0 0.0 0.0 N/A
81 Micro Fina nce Inve stme nt Support Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 446.5 446.5 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 0.0 446.5 446.5 0.0 0.0 N/A
86 Extra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
90 U na lloca te d R e se rve s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N /A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 17,652.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 0.0 N/A 0.0 N/A
T ota l una lloca te d 0.0 0.0 0.0 0.0 0.0 17,652.0 799.0 N /A 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 799.0
25 T OT AL GR OSS EXPEN D IT U R ES 15,391.1 36,993.2 14,730.0 15,077.3 43,281.2 251,946.3 251,946.3 17.2 6,288.1 17.0
Operating Budget 10,074.3 28,812.3 12,254.8 12,357.7 35,438.1 150,726.1 150,726.1 23.5 6,625.7 23.0
Development Budget 5,316.8 8,180.9 2,475.1 2,719.5 7,843.2 101,220.1 101,220.1 7.7 -337.7 -4.1
Source: FPU using AFMIS data downloaded on the 29 November 2011
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1389 YT D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
2 T OT AL N ET EXPEN D IT U R E 15,387.3 36,951.6 14,732.4 15,075.8 43,265.3 6,313.7 17.1

150 Sale of Land and Buildings 5.3 75.4 5.1 3.4 26.1 -49.3 -65.4

2+150 T OT AL GR OSS EXPEN D IT U R E 15,392.6 37,027.0 14,737.2 15,078.7 43,290.6 6,263.6 16.9
R ECU R R EN T EXPEN D IT U R E 12,661.2 32,918.5 13,098.7 14,098.7 38,392.0 5,473.5 16.6
CAPIT AL EXPEN D IT U R E 2,731.4 4,108.5 1,638.5 980.0 4,898.6 790.1 19.2

701 Ge ne ra l Public Se rvice s 1,316.0 3,893.3 1,357.3 1,210.5 3,645.8 -247.5 -6.4
Recurrent Expenditure 1,227.3 3,722.1 1,264.6 1,117.8 3,344.7 -377.4 -10.1
Capital Expenditure 88.7 171.2 92.6 92.7 301.1 129.9 75.9
702 D e fe nce 2,782.7 8,750.4 4,257.8 4,037.2 12,657.4 3,906.9 44.6
Recurrent Expenditure 2,746.3 8,661.6 4,184.2 3,947.0 12,473.3 3,811.7 44.0
Capital Expenditure 36.4 88.8 73.6 90.2 184.1 95.3 107.3
703 Public Orde r a nd Sa fe ty 2,722.9 7,937.9 2,420.0 3,099.6 8,553.8 616.0 7.8
Recurrent Expenditure 2,688.6 7,877.1 2,408.8 3,057.8 8,489.4 612.3 7.8
Capital Expenditure 34.3 60.8 11.1 41.8 64.5 3.7 6.1
704 Economic Affa irs 3,964.4 6,441.4 2,204.1 1,581.7 6,411.8 -29.6 -0.5
Recurrent Expenditure 1,752.0 3,390.6 900.2 1,219.2 2,657.6 -733.1 -21.6
Capital Expenditure 2,212.4 3,050.8 1,303.8 362.5 3,754.2 703.4 23.1
705 Environme nta l Prote ction 10.0 25.5 13.4 21.4 44.4 19.0 74.4
Recurrent Expenditure 10.0 25.5 12.3 13.9 35.7 10.2 40.1
Capital Expenditure 0.0 0.0 1.2 7.6 8.7 8.7 N/A
706 H ousing a nd Communa l Amme nitie s 153.3 459.4 55.1 58.0 130.8 -328.6 -71.5
Recurrent Expenditure 68.2 140.7 26.6 42.3 84.3 -56.5 -40.1
Capital Expenditure 85.0 318.7 28.5 15.7 46.5 -272.1 -85.4
707 H e a lth 562.1 1,209.0 428.5 903.7 1,608.9 400.0 33.1
Recurrent Expenditure 456.7 1,079.4 406.2 891.5 1,568.1 488.6 45.3
Capital Expenditure 105.4 129.6 22.3 12.3 40.9 -88.7 -68.4
708 R e cre a tion, Culture a nd R e ligion 389.8 583.6 433.3 163.0 705.3 121.7 20.9
Recurrent Expenditure 380.3 570.5 407.3 146.3 639.3 68.8 12.1
Capital Expenditure 9.5 13.1 26.0 16.7 66.1 53.0 403.7
709 Educa tion 2,776.2 6,278.7 2,523.3 2,846.2 7,270.6 991.9 15.8
Recurrent Expenditure 2,619.3 6,005.9 2,448.1 2,532.3 6,868.9 863.0 14.4
Capital Expenditure 156.9 272.8 75.2 313.8 401.7 128.9 47.3
710 Socia l Prote ction 715.1 1,447.7 1,044.5 1,157.3 2,261.7 814.0 56.2
Recurrent Expenditure 712.3 1,445.0 1,040.3 1,130.6 2,231.0 785.9 54.4
Capital Expenditure 2.7 2.7 4.2 26.6 30.8 28.1 1032.1
Source: FPU using AFMIS data downloaded on the 29 November 2011

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 2,726.1 4,033.1 1,633.3 976.6 4,872.5 839.4 20.8
Land and Buildings 1,784.1 2,909.5 1,444.8 597.8 2,151.6 -757.9 -26.0
251/8 Purchase of Land and Buildings 1,789.4 2,984.9 1,449.9 601.2 2,177.7 -807.2 -27.0
251 Buildings and Structures 1,757.6 2,942.2 1,436.5 588.4 2,151.4 -790.8 -26.9
258 Land 31.9 42.7 13.5 12.8 26.3 -16.4 -38.4
150 Sale of Land and Buildings -5.3 -75.4 -5.1 -3.4 -26.1 49.3 -65.4
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) 250.9 377.6 123.8 137.5 361.5 -16.1 -4.3
257 Valuables 0.2 0.2 0.1 0.0 0.1 -0.1 -55.0
259 Capital Advance Payments 690.8 743.7 64.7 241.3 2,359.4 1,615.6 217.2
Source: FPU using AFMIS data downloaded on the 29 November 2011

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1389 Y T D
Monthly YT D Monthly Monthly YT D Cha nge % Incre a se
3+4 T R AN S ACT ION S IN FIN AN CIAL AS S E T S
AN D LIABILIT IE S 6,189.3 -5,378.2 1,809.9 4,387.4 -12,824.8 -7,446.6 138.5

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 4,976.4 -6,766.5 1,840.5 4,352.6 -11,095.4 -4,328.9 64.0
D ome stic 4,976.4 -6,766.5 1,840.5 4,352.6 -11,095.4 -4,328.9 64.0
Currency and Deposits 4,500.0 -3,913.5 7,024.0 1,724.7 -6,069.8 -2,156.3 55.1
311 Treasury Single Account 2,953.1 -3,342.6 6,338.6 324.8 -5,113.7 -1,771.1 53.0
313 Donor Accounts 1,979.4 -138.3 685.4 1,439.7 -1,008.0 -869.7 628.7
314/90 Other Deposit Accounts -432.5 -432.5 0.0 -39.8 51.9 484.4 -112.0
317 Loans 23.3 278.0 3.4 0.4 18.3 -259.7 -93.4
319 Other Accounts Receivable -737.2 -706.0 12.0 0.5 367.9 1,073.8 -152.1
Other Assets 1,190.4 -2,425.2 -5,198.9 2,627.0 -5,411.8 -2,986.6 123.2
Fore ign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 N E T ACQU IS IT ION OF LIABILIT IE S 1,212.8 1,388.4 -30.6 34.8 -1,729.4 -3,117.8 -224.6
D ome stic 959.5 794.8 -103.1 -28.4 -1,871.5 -2,666.3 -335.5
411 Accounts Payable 346.7 406.7 -37.1 -6.0 1.1 -405.6 -99.7
413 Pension Liabilities 0.0 2.7 2.5 -0.9 2.2 -0.5 -18.3
423 Other Payables 432.5 432.5 0.0 39.8 39.8 -392.7 -90.8
451 Other Liabilities 180.3 -47.1 -68.5 -61.3 -1,914.5 -1,867.5 3967.3
Fore ign 253.3 593.5 72.5 63.2 142.1 -451.5 -76.1
431 Foreign Currency 12.5 13.6 -4.8 -8.5 -13.4 -27.0 -198.8
181-2 Loans 240.8 580.0 77.2 71.7 155.5 -424.5 -73.2
Source: FPU using AFMIS data downloaded on the 29 November 2011

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
T R AN S ACT ION S AFFE CT IN G N E T W OR T H

1 Revenues including Grants 9,198.0 42,326.7 12,922.5 10,688.4 56,090.1 13,763.4 32.5
2-25 Expenditures (Recurrent) 12,661.2 32,918.5 13,099.0 14,099.2 38,392.8 5,474.3 16.6
23 Interest 0.7 33.9 37.5 7.2 44.7 10.8 31.9

N e t Ba la nce (1-2-25) -3,463.1 9,408.2 -176.5 -3,410.8 17,697.3 8,289.1 88.1

P rima ry Ba la nce (1-2-25+23) -3,462.4 9,442.1 -139.0 -3,403.6 17,742.1 8,299.9 87.9

T R AN S ACT ION S IN N ON FIN AN CIAL AS S E T S

25 Net Acquisition of Nonfinancial Assets 2,726.1 4,033.1 1,633.3 976.6 4,872.5 839.4 20.8

N e t Le nding-Borrowing (1-2) -6,189.3 5,375.1 -1,809.9 -4,387.4 12,824.8 7,449.7 138.6

Fina ncing (3+4+5) 6,189.3 -5,375.1 1,809.9 4,387.4 -12,824.8 -7,449.7 138.6

T R AN S ACT ION S IN FIN AN CIAL AS S E T S AN D LIABILIT IE S

3 Net Acquisition of Financial Assets 4,976.4 -6,766.5 1,840.5 4,352.6 -11,095.4 -4,328.9 64.0
4 Net Acquisition of Financial Liabilities 1,212.8 1,388.4 -30.6 34.8 -1,729.4 -3,117.8 -224.6

5 R E T AIN E D E AR N IN GS 0.0 3.1 0.0 0.0 0.0 -3.1

D iscre pa ncie s (Fina ncing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0
Source: FPU using AFMIS data downloaded on the 29 November 2011

- 13 -
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.

- 14 -
Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
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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.

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