Monthly Fiscal Bulletin, Month 12, 1390

COMPILEDANDPUBLISHEDBY:MINISTRYOFFINANCE,FISCALPOLICYUNIT
AlltablesgeneratedusingAFMISdatadownloadedon9April2012

TABLEOFCONTENTS
1 1.BudgetHighlights.
2 2.RevenueSummary
3 3.ExpenditureSummary
4 4.BudgetExecutionRates
5 5.Tables
5 Table1.BudgetSummary
6 Table2.IntergratedCoreBudgetRevenues
6 Table3.IntegratedCoreBudgetDomesticRevenuesbyProvince
7 Table4.IntergratedCoreBudgetExpendituresbyEconomicCategory
7 Table5.CoreBudgetOperatingExpenditures
8 Table6.IntergratedCoreBudgetExpendituresbyANDSPillar
9 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry
10 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
11 Table7.IntegratedCoreBudgetGrossExpendituresbyMinistry(continued)
12 Table8.IntergratedCoreBudgetExpendituresbyCOFOGSector
13 Table9.TransactionsinNonfinancialAssetsintheIntegratedCoreBudget
13 Table10.TransactionsinFinancialAssetsandLiabilitiesintheIntegratedCore
13 Table11.AlternativeMeasuresofDeficit/SurplusandFinancingintheIntegrated
14 FootnoteAppendix


BUDGETHIGHLIGHTS

TheMonthlyFiscalBulletinprovidesabriefoverviewoftheimplementationoftheNationalBudget.
OperatingBudgethighlights:
o TotaldomesticrevenuesofAfs12.7billionwerecollectedinthe12thmonthascomparedtoAfs7.5
billioninthe11thmonth.FortheYTD,preliminaryamountofAfs99.2billionwascollectedagainst
thetargetofAfs93.7billion.
o OperatinggrantsofAfs2.2billionwerecollectedinthe12thmonth,andAfs70.3billionfortheYTD.
o TotalYTDoperatingexpenditureswereaboutAfs149.5billioncomparedtoAfs110.5billioninthe
sameperiodin1389.
o TheYTDOperatingBudgetbalancewasAfs20.0billion,comparedtoaboutAfs24.4billionin1389.
DevelopmentBudgethighlights:
o TotaldevelopmentbudgetexpenditureswareAfs7.5billioninthe12thmonthascomparedtoAfs
9.5billioninthe11thmonth.FortheYTD,thedevelopmentspendingwereAfs53.1billionupuntil
12thmonthcomparedtoAfs43.9billionthesameperiod1389.
o Development grants receipts were 30.7 billion for the YTD. Whereas in 1389, the grants receipts
werearoundAfs25.5billion.
o TheDevelopmentBudgetbalancefortheYTDwasadeficitofAfs22.4billion.

Targets
TotalDomestic 99,228
REVENUESUMMARY
Revenue Actual collections 86,526 93,664 This section illustrates revenues
79,037
(Afsmillion) 84,297 receivedfromtheGovernmentthatare
71,285
74,931
63,663 used to finance its expenditures and
65,565
57,292
57,759
deliver Government services. These
47,121
49,954 revenues may either be domestically
40,381
42,149 raised revenues or donor grants.
32,654
34,968
23,290 27,787
Further information is available in
15,451
8,539
20,606 Tables2and3.
13,737
6,869 AFMIS data extract 9 April 2012
DomesticRevenueDevelopments
50.0
46.2
DomesticRevenue(Afsbillion)
45.0
41.6 1389YTD
Total preliminary collected
40.0 38.7
1390YTD domestic revenues were about Afs
35.0
30.0
32.5 1390YTDTarget 99.2 billion against the target of
30.0 27.6
Afs93.7 billion for the YTD,
25.0
exceeding the target by about
20.0
16.7 6.0percent.
15.0
TotalpreliminaryYTDtaxrevenues
11.5 12.1
11.0
10.0
5.0
were Afs 41.6 billion up until 12th
2.5 2.8

month 1390, exceeding the 1389
TaxRevenues CustomsDuty,Import NonTaxRevenue SocialContributions YTDactual,howeverfellbehindthe
Taxes andMiscellaneous
YTDtargetfor1390.
AFMIS data extract 9 April 2012
Total prelimnary YTD customs
80.0
duties were Afs30.0 billion,
DonorGrants(Afsbillion) 1389YTD exceedingtheYTDactualfor1389,
70.3
70.0 1390YTD but falling behind the 1390 YTD
60.0 target.
54.5
Total preliminary YTD nontax
50.0
revenues were Afs 16.7 billion
40.0
(including Afs 2.4 billion from
30.7
30.0 Aynak), exceeding both YTD 1389
25.5
actualandYTD1390target.
20.0
DonorGrantDevelopments
10.0 Total YTD operating grants were
Afs70.3billion, compared to
OperatingGrants DevelopmentGrants Afs54.5billionreceivedin1389.
AFMIS data extract 9 April 2012 Total YTD development grants
receipts were Afs 30.7 up until to
the12thmonth1390,comparedto
2 Afs25.5billionin1389.

 Budget target
150,726 EXPENDITURESUMMARY
OperatingBudget 125,605
138,166
149,530 Thissectionillustratestheexpenditures
Expenditure 100,484
113,045
127,063
113,002
incurredbytheGovernmentfortheyear
(AfsMillion) todateforthedeliveryofGovernment
87,924 97,544 services.Furtherinformationonthe
75,363 85,778 1389 expenditure breakdownoftheseexpendituresby
62,803
70,751 spendingtypeandsectorsforthe
50,242 58,759
49,013
operatinganddevelopmentbudgetsis
37,682
25,121
35,467 Actual expenditure availableinTables4to8.
12,561 23,097
OperatingBudget
10,833 AFMIS data extract 9 April 2012
1,606
Total preliminary operating
expenditures were Afs 149.5 billion
Budget targets
up until the 12th month 1390,
compared to the budget target of
Development (including supplementary
budget and carry-forward)
108,398
99,365 Afs 150.7 billion for the YTD. The
Budget 81,298
90,332 spendingwashigherthanwasspent
thesametimein1389.
Expenditure 63,232
72,265
Actual expenditure Total preliminary wage spending
(Afsmillion) 54,199
Budget target 53,102 was Afs 111.8 billion up until the
45,166 (excluding carry-forward) 45,643 12th month 1390, compared to the
36,133 36,117
32,275 Afs86.5billionforYTD1389.
27,099
18,066 26,335
1389 expenditure Expenditures on goods and services
21,857
9,033 16,846 were Afs 25.9 billion, compared to
5,115 11,474
5 2,641 7,824 AFMIS data extract 9 April 2012
1389YTDactualofAfs17.2billion.

DevelopmentBudget

140.0 Total preliminary development

120.0
Expenditurebyeconomiccategory(Afsbillion) expenditures were Afs 53.1billion
111.8
109.0 1389YTD up until 12th month, compared to
100.0 1390YTD
86.5
the YTD budget of Afs 108.4 billion,
1390Budget
80.0 spending was higher than both the
1390 YTD budget targets (without
60.0 53.0
carry forward), and actual spending
40.0 31.7 32.1 for 1389 expenditures. This shows
25.9 27.8 27.7
21.0
20.0 17.2 15.8 15.0 significant increase in development
9.1
5.6
1.62.73.2 spendingascomparedto1389.

Wages Goodsand Goodsand Nonfinancial Nonfinancial Social Expenditures on goods and services
services services Assets Assets transfersand
(operating) (development) (operating) (development) Interest were Afs 17.5 billion, and Afs 12.8
billionforYTD1389.
AFMIS data extract 9 April 2012
Expenditures on acquisition of non
financialassetswereAfs32.1billion
up until the 12th month 1390,
3
compared to Afs 27.7 billion the
sametimein1389.


BUDGETEXECUTIONRATES
BudgetexecutionratesmeasurewhatpercentageoftheallocatedBudgetforeachbudgetaryunithasbeenspent
(andsothispercentagewillincreasethroughouttheyear).Executionratesprovideasimpleindicationofthe
implementationoftheNationalBudget.FurtherinformationontheExecutionRatesofindividualMinistriesfor
boththedevelopmentandoperatingbudgetsisavailableinTable7.

10Largest OperatingBudgetsYTDexpenditure(Afsmillion)
PresidentsOffice 92%
1390CurrentAllocatedBudget
MinistryofFinance 97%
1390YTDExpenditure
IndependentDirectorate ofLocal
Governance 96%
1389YTDExpenditure
MinistryofPublicHealth
87%
MinistryofHigherEducation
99% Budget Executionrates
MinistryofForeignAffairs
97%
GeneralDirectorateofNationalSecurity
100%
MinistryofDefence
90%
MinistryofEducation
99%
MinistryofInterior
99%

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

AFMIS data extract 9 April 2012

10Largest DevelopmentBudgetsYTDexpenditure(Afsmillion)
MinistryofMinesandIndustries
26%
1390ApprovedBudget
MinistryofTransportandAviation
59%
1390YTDExpenditure
MinistryofUrbanDevelopment
50%
1389YTDExpenditure
MinistryofAgriculture 63%

MinistryofFinance
86%
MinistryofPublicHealth
63% Budget Executionrates
MinistryofEducation
51%
MinistryofEnergyandWater
52%
MinistryofPublicWorks
55%
MinistryofRuralRehabilitationand
Development 62%

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

AFMIS data extract 9 April 2012

TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 12,636.8 134,850.1 22,940.9 14,935.2 169,556.0 34,706.0 25.7
1 Domestic Revenues 8,924.6 80,384.3 7,488.5 12,702.1 99,227.7 18,843.5 23.4
1-19 Operating Grants 3,712.2 54,465.8 15,452.5 2,233.1 70,328.3 15,862.5 29.1
Operating Expenditures 17,478.2 110,452.8 14,061.4 22,467.2 149,530.4 39,077.6 35.4
21 Compensation of Employees 12,365.2 86,474.0 9,851.4 14,557.6 111,807.7 25,333.7 29.3
22 Use of Goods and Services 4,604.3 17,158.5 2,911.7 6,099.5 25,897.4 8,738.9 50.9
23 Interest 0.0 79.5 0.0 0.0 92.0 12.5 15.7
24 Social Transfers -194.4 5,151.6 867.7 1,063.1 9,054.3 3,902.8 75.8
25 Gross Acquisition of Nonfinancial Assets 703.0 1,589.2 430.7 747.0 2,678.9 1,089.7 68.6
Operating Budget Balance
Excluding Grants -8,553.6 -30,068.5 -6,573.0 -9,765.1 -50,302.7 -20,234.2 67.3
Including Grants -4,841.4 24,397.3 8,879.5 -7,532.0 20,025.6 -4,371.6 -17.9

DEVELOPMENT BUDGET
Development Grants 2,673.1 25,522.7 6,316.3 2,634.6 30,704.3 5,181.6 20.3
Development Expenditures 11,997.6 43,923.8 9,525.7 7,458.9 53,101.6 9,177.8 20.9
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,045.5 15,810.2 3,894.3 3,522.9 21,008.3 5,198.1 32.9
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 8,952.1 27,697.3 5,631.4 3,936.0 32,093.3 4,396.0 15.9
Development Budget Balance -9,324.6 -18,401.1 -3,209.4 -4,824.4 -22,397.3 -3,996.2 21.7

INTEGRATED BUDGET
Revenues 15,309.8 160,372.8 29,257.2 17,569.8 200,260.3 39,887.6 24.9
Domestic Revenues 8,924.6 80,384.3 7,488.5 12,702.1 99,227.7 18,843.5 23.4
Grants 6,385.3 79,988.5 21,768.7 4,867.7 101,032.6 21,044.1 26.3
Expenditures 29,475.8 154,376.6 23,587.1 29,926.2 202,632.1 48,255.4 31.3
Balances
Excluding Grants -20,551.2 -73,992.3 -16,098.7 -17,224.1 -103,404.3 -29,412.0 39.8
Including Grants -14,166.0 5,996.2 5,670.1 -12,356.4 -2,371.7 -8,367.9 -139.6

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 15,309.8 160,372.8 29,257.2 17,569.8 200,260.3 39,887.6 24.9
2-25 Recurrent Expenditures (excludes code 25) 19,820.6 125,090.1 17,525.1 25,243.1 167,859.8 42,769.7 34.2
23 Interest 79.5 79.5 0.0 0.0 92.0 12.5 15.7
Net Balance (1-2-25) -4,510.8 35,282.7 11,732.1 -7,673.3 32,400.5 -2,882.1 -8.2
Primary Balance (1-2-25+23) -4,510.8 35,362.2 11,732.1 -7,673.3 32,492.5 -2,869.6 -8.1
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 9 April 2012
Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Hou - 12 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
INTEGRATED BUDGET
1 REVENUES including grants 15,309.8 160,372.8 29,257.2 17,569.8 200,260.3 39,887.6 24.9
1-19 REVENUES excluding grants 8,924.6 80,384.3 7,488.5 12,702.1 99,227.7 93,663.8 105.9 18,843.5 23.4

DOMESTIC REVENUES 8,924.6 80,384.3 7,488.5 12,702.1 99,227.7 93,663.8 105.9 18,843.5 23.4
11 Tax Revenues 4,263.1 38,697.6 3,615.0 2,161.9 41,606.6 46,194.5 90.1 2,909.0 7.5
111 Fixed Taxes 938.1 9,080.9 795.7 797.8 9,738.2 12,314.6 79.1 657.2 7.2
112 Income Taxes 1,393.3 10,293.8 998.6 536.8 11,566.9 11,878.2 97.4 1,273.0 12.4
113 Property Taxes 34.8 245.4 39.9 26.0 370.5 329.8 112.3 125.1 51.0
114 Sales Taxes 1,548.7 16,302.5 1,493.8 729.4 17,076.7 18,996.0 89.9 774.1 4.7
116 Other Taxes 263.0 2,152.2 250.8 40.5 2,343.3 1,962.0 119.4 191.1 8.9
117 Tax Penalties and Fines 85.2 622.7 36.1 31.5 511.1 713.8 71.6 -111.6 -17.9
12 Customs Duty, Import Taxes 2,703.7 27,623.2 2,102.2 2,183.0 29,972.6 32,542.6 92.1 2,349.4 8.5
13 Non Tax Revenue 1,402.0 11,521.8 1,185.8 826.4 16,684.4 12,144.3 137.4 5,162.6 44.8
131 Income from Capital Property 25.7 281.1 27.2 0.0 2,721.7 370.9 733.7 2,440.6 868.3
132 Sales of Goods and Services 533.7 4,506.4 383.1 157.1 4,501.6 4,150.4 108.5 -4.8 -0.1
133 Administrative Fees 753.0 6,354.5 656.6 515.7 8,412.5 7,226.6 116.4 2,057.9 32.4
134 Royalties 13.8 40.4 8.2 113.5 264.0 123.4 213.9 223.7 554.0
135 Non Tax Fines and Penalties 75.8 339.3 39.3 40.1 613.3 273.0 224.6 274.0 80.7
136 Extractive Industry 0.0 0.0 71.4 0.0 171.3 1,169.3 14.6 171.3 N/A
14 Miscellaneous Revenue 204.1 733.6 304.5 7,334.2 8,366.5 1,169.3 715.5 7,633.0 1040.5
17 Social Contributions 351.6 1,808.1 280.9 196.5 2,597.6 1,613.2 161.0 789.5 43.7

GRANTS 6,385.3 79,988.5 21,768.7 4,867.7 101,032.6 21,044.1 20.8

191-2 Foreign Governments 4,600.0 59,346.3 18,131.0 3,066.8 76,696.1 17,349.7 22.6
193-4 International Organisation 1,434.8 19,954.2 3,634.2 1,798.1 24,121.9 4,167.7 17.3
195-6 Other Government Units 350.5 688.0 3.6 2.8 214.6 -473.3 -220.5

TOTAL OPERATING BUDGET REVENUE 12,635.2 134,835.3 22,940.9 14,932.1 169,546.7 34,711.4 20.5
Domestic Revenues 8,923.0 80,369.5 7,488.5 12,699.0 99,218.4 93,663.8 105.9 18,848.9 19.0
as percentage of total 59.6 59.6 32.6 85.0 58.5
External Grant Support 3,712.2 54,465.8 15,452.5 2,233.1 70,328.3 15,862.5 22.6
as percentage of total 40.4 40.4 67.4 15.0 41.5
Source: FPU using AFMIS data downloaded on the 9 April 2012

Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Hou - 12 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
1-19 TOTAL DOMESTIC REVENUE 8,924.6 80,384.3 7,488.5 12,702.1 99,227.7 93,663.8 105.9 18,843.5 23.4

01 Kabul 312.4 1,852.7 166.9 290.3 2,011.7 7,141.1 28.2 159.0 8.6
02 Kapisa 12.7 54.8 7.2 17.8 113.8 59.0 192.9 59.0 107.6
03 Parwan 34.4 110.3 20.2 36.6 199.6 130.5 152.9 89.3 81.0
04 Wardak 13.7 67.3 8.7 24.5 132.0 68.2 193.6 64.8 96.3
05 Logar 18.4 66.5 8.0 30.5 140.6 72.9 192.9 74.1 111.5
06 Nangarhar 1,171.4 11,137.5 607.1 890.5 9,787.4 14,593.9 67.1 -1,350.1 -12.1
07 Laghman 14.5 84.9 4.7 25.7 154.6 91.6 168.8 69.6 82.0
08 Pangsher 8.3 33.3 3.0 11.7 77.8 33.3 233.8 44.5 133.8
09 Baghlan 32.1 156.0 15.6 53.2 274.3 157.4 174.2 118.3 75.9
10 Bamyan 13.7 58.9 6.4 18.9 92.4 55.9 165.3 33.4 56.7
11 Ghazni 27.4 150.6 14.9 52.0 234.8 188.7 124.5 84.2 55.9
12 Paktika 11.5 75.5 14.5 21.7 123.5 90.8 135.9 47.9 63.5
13 Paktiya 28.7 232.4 24.8 89.3 486.4 222.0 219.1 254.1 109.3
14 Khost 137.4 679.4 67.7 175.1 1,528.3 724.7 210.9 848.9 124.9
15 Kunar 15.5 65.5 7.8 20.5 743.9 68.7 1082.4 678.4 1036.1
16 Nuristan -4.4 29.6 2.5 13.6 30.7 31.1 98.8 1.2 4.0
17 Badakhshan 42.3 129.7 21.2 62.1 270.4 123.4 219.2 140.7 108.5
18 Takhar 29.5 134.8 13.9 48.3 322.1 147.3 218.7 187.3 139.0
19 Kunduz 139.5 951.0 85.6 72.6 1,429.1 1,079.6 132.4 478.2 50.3
20 Samangan 7.2 69.8 7.2 12.9 92.9 71.5 130.0 23.2 33.2
21 Balkh 718.3 9,138.5 862.4 905.2 9,406.9 13,417.5 70.1 268.3 2.9
22 Saripul 10.9 45.8 3.3 14.8 66.8 51.7 129.0 20.9 45.7
23 Ghor 2.6 51.0 5.4 18.0 104.1 52.1 199.6 53.0 103.9
24 Dikondy 7.6 30.4 4.2 13.8 52.1 33.5 155.5 21.7 71.3
25 Uruzgan 5.1 23.5 4.8 10.8 73.2 24.5 299.4 49.7 211.3
26 Zabul 2.0 29.9 4.5 11.7 184.6 31.4 588.0 154.7 518.1
27 Kandahar 300.6 3,383.9 184.1 326.3 3,660.3 4,160.5 88.0 276.4 8.2
28 Jawzjan 28.1 133.6 15.7 31.6 190.4 127.8 149.0 56.7 42.4
29 Faryab 256.2 1,586.4 181.6 226.4 2,003.0 1,701.1 117.7 416.6 26.3
30 Helmand 54.7 312.1 42.6 72.1 707.8 175.7 402.8 395.7 126.8
31 Badghis 8.0 43.3 5.5 15.7 72.8 41.1 177.2 29.4 68.0
32 Herat 1,622.7 14,820.5 1,624.3 1,674.1 19,066.0 15,619.3 122.1 4,245.5 28.6
33 Farah 71.2 484.7 92.7 167.0 1,002.9 151.6 661.4 518.1 106.9
34 Nimroz 345.7 3,774.0 349.0 404.1 3,890.0 3,941.6 98.7 116.0 3.1
90 Central Ministries 3,424.7 30,386.3 3,000.3 6,842.7 40,500.9 28,982.9 139.7 10,114.6 33.3
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 9 April 2012

Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 29,475.8 154,376.6 23,587.1 29,926.2 202,632.1 251,946.3 80.4 48,255.4 31.3
Operating Budget 17,478.2 110,452.8 14,061.4 22,467.2 149,530.4 150,726.1 99.2 39,077.6 35.4
Development Budget 11,997.6 43,923.8 9,525.7 7,458.9 53,101.6 101,220.1 52.5 9,177.8 20.9
2* TOTAL NET EXPENDITURES 29,470.2 154,269.1 23,583.4 29,925.4 202,579.9 48,310.9 31.3
Operating Budget 17,472.6 110,345.2 14,057.7 22,466.4 149,478.3 39,133.1 35.5
Development Budget 11,997.6 43,923.8 9,525.7 7,458.9 53,101.6 9,177.8 20.9

21 Compensation of Employees 12,365.2 86,474.0 9,851.4 14,557.6 111,807.7 108,954.9 102.6 25,333.7 29.3
Operating Budget 12,365.2 86,474.0 9,851.4 14,557.6 111,807.7 116,132.6 96.3 25,333.7 29.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 7,649.8 32,968.7 6,806.0 9,622.4 46,905.8 59,517.3 78.8 13,937.1 42.3
Operating Budget 4,604.3 17,158.5 2,911.7 6,099.5 25,897.4 27,769.1 93.3 8,738.9 50.9
Development Budget 3,045.5 15,810.2 3,894.3 3,522.9 21,008.3 31,748.2 66.2 5,198.1 32.9
23 Interest 0.0 79.5 0.0 0.0 92.0 350.0 26.3 12.5 15.7
Operating Budget 0.0 79.5 0.0 0.0 92.0 350.0 26.3 12.5 15.7
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers -194.4 5,567.9 867.7 1,063.1 9,054.3 14,604.0 62.0 3,486.5 62.6
Operating Budget -194.4 5,151.6 867.7 1,063.1 9,054.3 14,604.0 62.0 3,902.8 75.8
Development Budget 0.0 416.3 0.0 0.0 0.0 -416.3 -100.0
25 Gross Acquisition of Nonfinancial Assets 9,655.2 29,286.5 6,062.1 4,683.1 34,772.2 56,179.8 61.9 5,485.8 18.7
Operating Budget 703.0 1,589.2 430.7 747.0 2,678.9 3,159.1 84.8 1,089.7 68.6
Development Budget 8,952.1 27,697.3 5,631.4 3,936.0 32,093.3 53,020.7 60.5 4,396.0 15.9
25* Net Acquisition of Nonfinancial Assets 9,649.6 29,178.9 6,058.3 4,682.2 34,720.1 5,541.2 19.0
Operating Budget 697.4 1,481.6 426.9 746.2 2,626.8 1,145.2 77.3
Development Budget 8,952.1 27,697.3 5,631.4 3,936.0 32,093.3 4,396.0 15.9

Memo RECURRENT EXPENDITURES (excludes 25) 19,820.6 125,090.1 17,525.1 25,243.1 167,859.8 42,769.7 34.2
Operating Budget 16,775.1 108,863.6 13,630.8 21,720.2 146,851.5 37,987.9 34.9
Development Budget 3,045.5 16,226.5 3,894.3 3,522.9 21,008.3 4,781.8 29.5
Source: FPU using AFMIS data downloaded on the 9 April 2012

* 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 Comparison to 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 17,478.2 110,452.8 14,061.4 22,467.2 149,530.4 150,726.1 99.2 39,077.6 35.4
2* TOTAL NET EXPENDITURES 17,472.6 110,345.2 14,057.7 22,466.4 149,478.3 39,133.1 35.5

21 Compensation of Employees 12,365.2 86,474.0 9,851.4 14,557.6 111,807.7 116,132.6 96.3 25,333.7 29.3
of which operating budget 12,365.2 86,474.0 9,851.4 14,557.6 111,807.7 25,333.7 29.3
211-3 Wages and Salaries 12,286.3 85,860.5 9,798.9 14,458.3 111,015.3 25,154.8 29.3
214-5 Social Benefits 78.9 613.5 52.5 99.3 792.4 178.9 29.2

22 Use of Goods and Services 4,604.3 17,158.5 2,911.7 6,099.5 25,897.4 27,769.1 93.3 8,738.9 50.9
221 Travel 228.8 1,142.3 122.8 210.0 1,414.7 272.5 23.9
222 Communications 79.2 614.5 90.8 94.2 662.8 48.3 7.9
223 Contracted Services 519.2 769.8 39.6 1,544.2 1,777.8 1,008.0 130.9
224 Repairs and Maintenance 479.7 2,038.3 618.3 854.0 3,712.1 1,673.8 82.1
225 Utilities 515.5 2,714.9 706.2 1,130.0 4,049.4 1334.5 49.2
226 Fuel 191.5 1,512.9 145.2 430.5 2,428.1 915.3 60.5
227-9 Other Use of Goods and Services 2,590.6 8,365.9 1,188.7 1,836.5 11,852.5 3486.6 41.7

23 Interest 0.0 79.5 0.0 0.0 92.0 350.0 26.3 12.5 15.7

24 Social Transfers -194.4 5,151.6 867.7 1,063.1 9,054.3 14,604.0 62.0 3,902.8 75.8
242 Subsidies 0.0 1.7 341.0 203.5 1,105.4 1,103.7 66892.2
243-6 Grants to Government Units & Other organisations 50.7 167.2 10.6 5.6 51.5 -115.7 -69.2
247 Social Security 217.0 4,732.0 422.1 769.6 6,848.1 2,116.1 44.7
248-9 Other Social Transfers -462.0 250.8 94.0 84.4 1,049.3 798.6 318.5

25 Gross Acquisition of Nonfinancial Assets 703.0 1,589.2 430.7 747.0 2,678.9 3,159.1 84.8 1,089.7 68.6
25* Net Acquisition of Nonfinancial Assets 697.4 1,481.6 426.9 746.2 2,626.8 1,145.2 77.3
150 Sale of Land and Buildings -5.6 -107.6 -3.8 -0.8 -52.1 55.4 -51.5
251 Buildings and Structures 326.9 458.3 124.9 147.9 687.7 229.4 50.0
252 Machinery / Equipment (>50,000) 261.5 853.6 95.1 398.2 1,318.4 464.8 54.4
257 Valuables 1.2 1.2 0.3 0.0 1.3 0.0 2.9
258 Land 106.3 260.7 195.3 198.5 527.5 266.8 102.3
259 Capital Advance Payments 7.1 15.4 15.1 2.4 144.2 128.8 838.7

Memo RECURRENT EXPENDITURES (excludes 25) 16,775.1 108,863.6 13,630.8 21,720.2 146,851.5 37,987.9 34.9

Source: FPU using AFMIS data downloaded on the 9 April 2012

* 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 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Budget or Current % 1389 YTD
Actual Actual Actual Actual Prelim MYR Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD Ceiling Budget* Budget
TOTAL GROSS EXPENDITURES 29,441.0 154,196.2 23,573.7 29,877.5 202,270.9 251,946.3 251,946.3 80.3% 48,074.7 31.2
Operating Budget 17,342.6 109,147.0 13,924.7 22,319.5 148,099.6 150,726.1 150,726.1 98.3% 38,952.5 35.7
Development Budget 12,098.4 45,049.2 9,649.0 7,558.0 54,171.3 101,220.1 101,220.1 53.5% 9,122.2 20.2

Security 9,294.8 62,139.7 8,430.5 12,469.1 86,109.1 87,475.0 91,660.8 93.9% 23,969.4 38.6
Operating Budget 9,202.9 61,697.8 8,121.3 12,384.7 85,553.8 86,436.4 90,622.2 94.4% 23,856.1 38.7
Development Budget 91.9 441.9 309.2 84.4 555.3 1,038.6 1,038.6 53.5% 113.3 25.6

Total Governance, Rule of Law and

Human Rights 1,589.4 11,329.8 1,234.7 1,543.1 12,750.9 13,659.8 14,892.6 85.6% 1,421.2 12.5
Operating Budget 1,212.2 8,868.2 888.8 1,190.5 9,752.8 10,264.1 11,496.9 84.8% 884.6 10.0
Development Budget 377.2 2,461.6 345.9 352.6 2,998.1 3,395.7 3,395.7 88.3% 536.5 21.8

Total Infrastructure and Natural

Resources 6,608.5 23,805.3 5,801.5 4,821.6 26,792.4 48,257.8 49,770.2 53.8% 2,987.2 12.5
Operating Budget 744.6 3,064.6 736.4 900.9 4,955.6 3,822.3 5,334.8 92.9% 1,891.0 61.7
Development Budget 5,863.9 20,740.7 5,065.1 3,920.6 21,836.8 44,435.4 44,435.4 49.1% 1,096.2 5.3

Total Education 3,861.2 26,825.2 3,871.0 4,322.5 31,832.9 36,847.6 38,111.4 83.5% 5,007.7 18.7
Operating Budget 3,655.4 21,934.1 2,593.3 3,644.8 26,095.5 25,090.5 26,354.3 99.0% 4,161.4 19.0
Development Budget 205.8 4,891.1 1,277.6 677.7 5,737.4 11,757.1 11,757.1 48.8% 846.3 17.3

Total Health 1,474.3 6,400.5 996.5 1,102.7 7,062.3 10,404.7 10,254.0 68.9% 661.7 10.3
Operating Budget 294.6 2,067.2 189.1 339.1 2,182.6 2,663.6 2,512.9 86.9% 115.4 5.6
Development Budget 1,179.7 4,333.4 807.4 763.5 4,879.7 7,741.1 7,741.1 63.0% 546.3 12.6

Total Agriculture and Rural

Development 3,865.2 10,964.9 1,628.2 1,406.0 16,679.1 24,731.9 25,606.6 65.1% 5,714.2 52.1
Operating Budget 258.2 1,623.3 544.6 453.1 2,543.5 1,768.2 2,642.9 96.2% 920.2 56.7
Development Budget 3,607.0 9,341.6 1,083.6 952.9 14,135.5 22,963.7 22,963.7 61.6% 4,793.9 51.3

Total Social Protection 28.9 6,156.9 694.7 1,138.0 9,843.1 2,792.4 10,326.5 95.3% 3,686.1 59.9
Operating Budget -104.8 5,667.8 618.1 1,074.8 9,240.4 1,766.6 9,300.7 99.4% 3,572.6 63.0
Development Budget 133.7 489.1 76.6 63.2 602.7 1,025.8 1,025.8 58.8% 113.6 23.2

Total Economic Governance and

Private Sector Development 2,718.7 6,573.8 916.6 3,074.6 11,201.1 9,298.2 13,429.0 83.4% 4,627.2 70.4
Operating Budget 2,079.6 4,224.1 233.2 2,331.6 7,775.3 3,959.9 8,090.7 96.1% 3,551.2 84.1
Development Budget 639.1 2,349.8 683.4 743.0 3,425.8 5,338.3 5,338.3 64.2% 1,076.0 45.8

Total Unclassified 0.0 0.0 0.0 0.0 0.0 18,478.8 851.9 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 3,524.4 851.9 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 9 April 2012

* 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.

Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to Budget 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
26 Ministry of Interior 4,683.5 28,465.6 4,081.0 4,902.6 37,449.2 36,294.2 38,058.7 98.4 8,983.7 31.6
Operating Budget 4,641.0 28,230.0 4,030.0 4,888.3 37,320.0 36,056.5 37,821.0 98.7 9,089.9 32.2
Development Budget 42.5 235.6 51.0 14.3 129.3 237.7 237.7 54.4 -106.3 -45.1
22 Ministry of Defence 4,120.6 27,671.9 3,405.2 6,829.3 40,217.6 43,282.2 44,774.3 89.8 12,545.7 45.3
Operating Budget 4,120.6 27,623.0 3,405.2 6,829.3 40,210.4 43,202.4 44,694.5 90.0 12,587.4 45.6
Development Budget 0.0 48.9 0.0 0.0 7.2 79.8 79.8 9.0 -41.7 -85.2
23 Ministry of Foreign Affairs 438.8 2,134.7 828.8 279.5 2,896.5 2,871.3 3,203.6 90.4 761.9 35.7
Operating Budget 384.1 2,044.9 575.1 209.4 2,545.9 2,283.2 2,615.5 97.3 501.0 24.5
Development Budget 54.7 89.8 253.6 70.1 350.6 588.1 588.1 59.6 260.9 290.6
15 Presidential Protective Service 52.0 908.8 115.5 107.7 1,052.5 872.9 1,117.8 94.2 143.7 15.8
Operating Budget 57.2 886.8 110.9 107.7 995.3 764.0 1,008.9 98.7 108.6 12.2
Development Budget -5.2 22.0 4.6 0.0 57.2 108.9 108.9 52.5 35.2 159.8
64 General Directorate of National Security 0.0 2,958.8 0.0 350.0 4,493.3 4,154.5 4,506.4 99.7 1,534.5 51.9
Operating Budget 0.0 2,913.1 0.0 350.0 4,482.3 4,130.4 4,482.3 100.0 1,569.2 53.9
Development Budget 0.0 45.7 0.0 0.0 11.0 24.1 24.1 45.4 -34.7 -76.0
Total Security 9294.8 62139.7 8430.5 12469.1 86109.1 87475.0 91660.8 93.9 23969.4 38.6
Operating Budget 9202.9 61697.8 8121.3 12384.7 85553.8 86436.4 90622.2 94.4 23856.1 38.7
Development Budget 91.9 441.9 309.2 84.4 555.3 1038.6 1038.6 53.5 113.3 25.6
10 Presidents Office 177.3 1,389.9 181.9 238.1 1,690.2 1,847.9 2,066.6 81.8 300.2 21.6
Operating Budget 144.9 1,270.3 143.4 211.7 1,558.1 1,468.6 1,687.2 92.3 287.8 22.7
Development Budget 32.4 119.7 38.5 26.4 132.1 379.4 379.4 34.8 12.4 10.3
11 National Assembly Meshanro Jirga 30.1 337.1 29.4 39.3 408.6 464.2 489.6 83.5 71.6 21.2
Operating Budget 28.9 314.4 29.4 35.2 381.5 357.1 382.4 99.8 67.1 21.3
Development Budget 1.2 22.6 0.0 4.1 27.1 107.1 107.1 25.3 4.5 19.8
12 National Assembly Wolesi Jirga 147.5 701.3 79.2 86.9 939.2 903.1 943.6 99.5 237.9 33.9
Operating Budget 143.4 690.5 78.5 87.4 934.0 895.8 936.3 99.8 243.6 35.3
Development Budget 4.1 10.9 0.7 -0.5 5.2 7.3 7.3 71.1 -5.7 -52.3
14 Supreme Court 131.7 1,149.3 122.0 143.9 1,429.9 1,445.9 1,538.6 92.9 280.6 24.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 1,192.7 1,285.4 0.0 0.0 N/A
Development Budget 131.7 1,149.3 122.0 143.9 1,429.9 253.2 253.2 564.7 280.6 24.4
50 Ministry of Justice 212.1 1,887.4 89.2 82.6 1,832.5 2,417.7 1,950.4 94.0 -54.9 -2.9
Operating Budget 198.2 1,738.7 54.4 65.9 1,612.3 2,104.1 1,636.9 98.5 -126.4 -7.3
Development Budget 13.9 148.7 34.8 16.7 220.1 313.6 313.6 70.2 71.4 48.0
13 Administrative Affairs 125.2 1,638.5 174.1 197.8 1,579.5 640.0 1,637.7 96.4 -59.0 -3.6
Operating Budget 112.7 1,591.8 174.1 193.5 1,546.7 563.3 1,561.0 99.1 -45.1 -2.8
Development Budget 12.5 46.7 0.0 4.3 32.8 76.8 76.8 42.7 -14.0 -29.9
21 Ministry of State and Parliamentart Affairs 11.3 51.7 9.4 17.7 99.9 80.0 104.2 95.8 48.1 93.0
Operating Budget 11.3 51.7 9.4 17.7 99.9 80.0 104.2 95.8 48.1 93.0
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 Haj and Religious Affairs 134.7 520.9 71.5 229.9 814.1 729.0 855.9 95.1 293.2 56.3
Operating Budget 109.3 452.7 52.1 208.7 705.0 595.9 722.7 97.6 252.2 55.7
Development Budget 25.4 68.2 19.4 21.2 109.1 133.2 133.2 81.9 40.9 60.0
51 Attorney General 75.7 609.6 96.7 120.9 824.8 826.7 867.9 95.0 215.2 35.3
Operating Budget 72.5 576.2 73.9 79.3 676.1 643.5 684.6 98.8 99.9 17.3
Development Budget 3.1 33.4 22.8 41.6 148.7 183.2 183.2 81.1 115.3 345.2
72 Election Commission 19.1 91.4 22.6 12.5 106.6 121.5 128.1 83.2 15.2 16.6
Operating Budget 10.8 83.1 15.5 12.5 99.5 106.5 113.1 88.0 16.4 19.7
Development Budget 8.2 8.2 7.1 0.0 7.1 15.0 15.0 47.2 -1.2 -14.2
62 IARCSC 76.6 603.5 66.1 78.0 710.0 891.4 949.0 74.8 106.6 17.7
Operating Budget 32.2 221.6 28.9 35.7 292.1 242.1 299.7 97.5 70.6 31.8
Development Budget 44.4 381.9 37.2 42.3 417.9 649.3 649.3 64.4 36.0 9.4
85 Independent Commission for Overseeing the Implementation of Co 0.0 0.0 0.0 0.0 0.0 62.0 58.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 62.0 58.2 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 The High office of Oversight and Anti Corruption 17.0 85.6 7.2 13.9 103.2 143.2 153.9 67.0 17.6 20.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 89.4 100.1 0.0 0.0 N/A
Development Budget 17.0 85.6 7.2 13.9 103.2 53.8 53.8 191.8 17.6 20.6
59 Independent Directorate of Local Governance 427.9 2,255.6 285.3 281.7 2,205.7 3,075.5 3,142.1 70.2 -49.9 -2.2
Operating Budget 344.6 1,869.0 229.1 242.9 1,840.6 1,851.6 1,918.1 96.0 -28.4 -1.5
Development Budget 83.3 386.5 56.2 38.8 365.1 1,223.9 1,223.9 29.8 -21.4 -5.5
74 Legal Training Center 3.4 8.1 0.0 0.0 6.9 11.6 6.9 100.0 -1.2 -14.8
Operating Budget 3.4 8.1 0.0 0.0 6.9 11.6 6.9 100.0 -1.2 -14.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1589.4 11329.8 1234.7 1543.1 12750.9 13,659.8 14,892.6 85.6 1421.2 12.5
Operating Budget 1212.2 8868.2 888.8 1190.5 9752.8 10,264.1 11,496.9 84.8 884.6 10.0
Development Budget 377.2 2461.6 345.9 352.6 2998.1 3,395.7 3,395.7 88.3 536.5 21.8
Source: FPU using AFMIS data downloaded on the 9 April 2012
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
42 Ministry of Public Works 3,912.7 13,291.3 4,500.5 1,458.4 12,501.8 19,871.3 20,915.8 59.8 -789.5 -5.9
Operating Budget 399.6 1,178.8 388.1 605.3 2,563.4 1,794.9 2,839.4 90.3 1,384.6 117.5
Development Budget 3,513.1 12,112.5 4,112.4 853.1 9,938.3 18,076.4 18,076.4 55.0 -2,174.2 -17.9
45 Ministry of Transport and Aviation 186.4 857.7 337.9 173.4 1,555.4 1,896.0 2,182.2 71.3 697.7 81.3
Operating Budget 74.8 362.4 160.1 94.4 691.0 439.6 725.8 95.2 328.6 90.7
Development Budget 111.6 495.3 177.8 79.0 864.3 1,456.4 1,456.4 59.3 369.1 74.5
34 Ministry of Communication 1,194.2 1,840.4 49.3 95.2 1,555.6 2,269.0 2,270.9 68.5 -284.7 -15.5
Operating Budget 65.1 429.4 41.9 53.3 446.6 451.9 453.8 98.4 17.2 4.0
Development Budget 1,129.1 1,411.0 7.4 41.9 1,109.1 1,817.1 1,817.1 61.0 -301.9 -21.4
41 Ministry of Energy and Water 409.9 4,204.1 541.9 1,752.8 6,781.6 12,761.6 12,771.3 53.1 2,577.5 61.3
Operating Budget 28.1 301.0 42.6 28.3 353.4 367.1 376.8 93.8 52.4 17.4
Development Budget 381.8 3,903.1 499.3 1,724.5 6,428.2 12,394.5 12,394.5 51.9 2,525.1 64.7
82 Water Supply and Canalization Corporation 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 Da Brishna Shirkat 0.0 0.0 0.0 922.3 1,224.4 3,726.3 3,726.3 32.9 1,224.4 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 0.0 922.3 1,224.4 3,726.3 3,726.3 32.9 1,224.4 N/A
49 Ministry of Urban Development 492.9 1,543.4 109.1 63.2 811.5 1,275.3 1,403.2 57.8 -731.9 -47.4
Operating Budget 116.6 239.3 40.2 27.1 234.7 120.1 248.0 94.7 -4.5 -1.9
Development Budget 376.4 1,304.2 68.9 36.1 576.8 1,155.2 1,155.2 49.9 -727.4 -55.8
84 Independent Board of new Kabul 0.0 0.0 15.7 6.9 124.6 240.4 240.4 51.8 124.6 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 15.7 6.9 124.6 240.4 240.4 51.8 124.6 N/A
32 Ministry of Mines and Industries 278.8 990.5 142.8 206.8 1,165.2 3,422.4 3,445.6 33.8 174.8 17.6
Operating Budget 31.5 297.6 32.5 59.8 373.4 359.0 382.2 97.7 75.8 25.5
Development Budget 247.3 692.8 110.3 147.0 791.8 3,063.4 3,063.4 25.8 98.9 14.3
65 Geodesy and Cartography Office 37.1 144.1 11.0 11.1 124.4 288.0 289.9 42.9 -19.7 -13.7
Operating Budget 14.6 117.8 11.0 11.1 124.4 123.3 125.2 99.4 6.6 5.6
Development Budget 22.5 26.4 0.0 0.0 0.0 164.7 164.7 0.0 -26.4 -100.0
60 Directorate of Environment 34.2 149.6 16.6 18.9 178.4 187.8 203.0 87.9 28.8 19.2
Operating Budget 11.3 119.5 16.6 18.9 144.7 138.6 153.9 94.0 25.3 21.1
Development Budget 22.9 30.2 0.0 -0.1 33.7 49.1 49.1 68.5 3.5 11.6
75 Afghanistan High Atomic Energy Commission 3.1 21.4 3.5 2.5 23.9 29.9 31.8 75.2 2.5 11.8
Operating Budget 3.1 18.8 3.5 2.5 23.9 27.8 29.7 80.4 5.0 26.8
Development Budget 0.0 2.5 0.0 0.0 0.0 2.1 2.1 0.0 -2.5 -100.0
77 Provincial Muncipalities 59.2 0.0 73.1 109.9 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 59.2 0.0 73.1 109.9 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipalities 0.0 762.8 0.0 0.0 745.6 1,387.9 1,387.9 53.7 -17.2 -2.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 762.8 0.0 0.0 745.6 1,387.9 1,387.9 53.7 -17.2 -2.3
Total Infrastructure and Natural Resources 6608.5 23805.3 5801.5 4821.6 26792.4 48,257.8 49,770.2 53.8 2987.2 12.5
Operating Budget 744.6 3064.6 736.4 900.9 4955.6 3,822.3 5,334.8 92.9 1891.0 61.7
Development Budget 5863.9 20740.7 5065.1 3920.6 21836.8 44,435.4 44,435.4 49.1 1096.2 5.3
27 Ministry of Education 3,459.3 23,212.0 3,290.5 3,836.0 27,688.8 31,332.3 32,442.0 85.3 4,476.8 19.3
Operating Budget 3,340.4 19,114.7 2,261.4 3,278.1 22,956.9 22,062.4 23,172.2 99.1 3,842.1 20.1
Development Budget 118.9 4,097.3 1,029.1 557.9 4,731.9 9,269.9 9,269.9 51.0 634.6 15.5
28 Ministry of Higher Education 203.1 2,308.6 402.7 303.2 2,782.3 3,502.7 3,558.9 78.2 473.6 20.5
Operating Budget 181.5 1,850.3 222.2 240.8 2,120.8 2,079.9 2,136.0 99.3 270.5 14.6
Development Budget 21.7 458.3 180.4 62.4 661.4 1,422.8 1,422.8 46.5 203.1 44.3
36 Ministry of Information and Culture 119.0 726.4 68.8 141.3 750.9 1,325.7 1,392.7 53.9 24.5 3.4
Operating Budget 97.5 626.9 61.1 93.0 650.9 600.4 667.4 97.5 24.0 3.8
Development Budget 21.6 99.6 7.7 48.3 100.0 725.3 725.3 13.8 0.4 0.4
61 Science Academy 26.5 193.2 14.6 12.6 173.8 193.4 198.5 87.5 -19.4 -10.0
Operating Budget 10.6 141.0 13.2 7.5 147.7 143.5 148.7 99.4 6.7 4.8
Development Budget 15.8 52.2 1.4 5.0 26.1 49.8 49.8 52.3 -26.1 -50.1
63 National Olympic Committee 53.3 385.0 94.3 29.4 437.2 493.5 519.2 84.2 52.2 13.6
Operating Budget 25.5 201.2 35.3 25.3 219.2 204.2 230.0 95.3 18.0 8.9
Development Budget 27.8 183.8 59.0 4.1 218.0 289.2 289.2 75.4 34.2 18.6
Total Education 3861.2 26825.2 3871.0 4322.5 31832.9 36,847.6 38,111.4 83.5 5007.7 18.7
Operating Budget 3655.4 21934.1 2593.3 3644.8 26095.5 25,090.5 26,354.3 99.0 4161.4 19.0
Development Budget 205.8 4891.1 1277.6 677.7 5737.4 11,757.1 11,757.1 48.8 846.3 17.3
39 Ministry of Agriculture 572.5 2,868.0 751.4 729.2 4,577.3 5,353.6 6,191.8 73.9 1,709.3 59.6
Operating Budget 186.6 1,061.5 455.2 388.0 1,901.4 1,129.5 1,967.8 96.6 840.0 79.1
Development Budget 385.8 1,806.5 296.3 341.3 2,675.9 4,224.0 4,224.0 63.3 869.3 48.1
48 Ministry of Counter Narcotics 12.4 184.5 20.5 16.8 171.8 362.1 380.4 45.2 -12.7 -6.9
Operating Budget 11.6 81.8 13.6 16.8 121.5 122.5 140.8 86.3 39.7 48.6
Development Budget 0.8 102.7 6.9 0.0 50.3 239.6 239.6 21.0 -52.4 -51.1
43 Ministry of Rural Rehabilitation and Development 3,280.3 7,912.4 856.2 659.9 11,930.0 19,016.2 19,034.4 62.7 4,017.6 50.8
Operating Budget 60.0 480.0 75.8 48.3 520.6 516.2 534.3 97.4 40.6 8.4
Development Budget 3,220.4 7,432.3 780.4 611.6 11,409.4 18,500.1 18,500.1 61.7 3,977.0 53.5
Total Agriculture and Rural Development 3865.2 10964.9 1628.2 1406.0 16679.1 24,731.9 25,606.6 65.1 5714.2 52.1
Operating Budget 258.2 1623.3 544.6 453.1 2543.5 1,768.2 2,642.9 96.2 920.2 56.7
Development Budget 3607.0 9341.6 1083.6 952.9 14135.5 22,963.7 22,963.7 61.6 4793.9 51.3
Source: FPU using AFMIS data downloaded on the 9 April 2012
(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.

10

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
37 Ministry of Public Health 1,474.3 6,400.5 996.5 1,102.7 7,062.3 10,404.7 10,254.0 68.9 661.7 10.3
Operating Budget 294.6 2,067.2 189.1 339.1 2,182.6 2,663.6 2,512.9 86.9 115.4 5.6
Development Budget 1,179.7 4,333.4 807.4 763.5 4,879.7 7,741.1 7,741.1 63.0 546.3 12.6
Total Health 1474.3 6400.5 996.5 1102.7 7062.3 10,404.7 10,254.0 68.9 661.7 10.3
Operating Budget 294.6 2067.2 189.1 339.1 2182.6 2,663.6 2,512.9 86.9 115.4 5.6
Development Budget 1179.7 4333.4 807.4 763.5 4879.7 7,741.1 7,741.1 63.0 546.3 12.6
46 Ministry of Frontiers and Tribal Affairs 50.6 344.4 31.6 30.0 452.5 431.7 479.2 94.4 108.1 31.4
Operating Budget 37.4 324.3 23.7 30.0 396.7 357.9 405.5 97.8 72.3 22.3
Development Budget 13.2 20.0 7.9 0.0 55.8 73.8 73.8 75.7 35.8 178.6
47 Ministry of Martyrs, Disabled and Social Affairs -137.9 5,219.1 591.5 1,022.6 8,747.7 1,616.7 9,076.6 96.4 3,528.5 67.6
Operating Budget -200.5 4,925.8 542.5 976.3 8,378.1 946.2 8,406.0 99.7 3,452.3 70.1
Development Budget 62.6 293.3 49.0 46.2 369.6 670.5 670.5 55.1 76.2 26.0
29 Ministry of Refugees and Repatriates 53.9 245.8 34.3 38.9 286.2 314.9 335.9 85.2 40.4 16.4
Operating Budget 18.9 158.3 19.6 31.6 190.3 171.5 192.5 98.9 32.0 20.2
Development Budget 35.1 87.5 14.7 7.3 95.9 143.4 143.4 66.9 8.4 9.6
38 Ministry of Women Affairs 37.1 202.3 22.8 21.7 225.1 259.6 264.0 85.3 22.9 11.3
Operating Budget 17.5 141.5 17.7 18.0 158.1 158.7 163.1 96.9 16.6 11.7
Development Budget 19.6 60.8 5.1 3.7 67.0 100.8 100.8 66.5 6.3 10.3
68 Office of Disaster Preparedness 14.2 75.7 10.2 17.6 82.3 112.0 112.5 73.1 6.6 8.7
Operating Budget 14.2 75.7 10.2 12.6 77.2 88.5 89.0 86.7 1.5 1.9
Development Budget 0.0 0.0 0.0 5.1 5.1 23.5 23.5 21.6 5.1 N/A
76 Directorate of Kochis 11.0 69.6 4.3 7.3 49.2 57.6 58.3 84.5 -20.4 -29.3
Operating Budget 7.7 42.1 4.3 6.4 39.9 43.8 44.5 89.8 -2.2 -5.1
Development Budget 3.2 27.5 0.0 0.9 9.3 13.8 13.8 67.3 -18.2 -66.2
Total Social Protection 28.9 6156.9 694.7 1138.0 9843.1 2,792.4 10,326.5 95.3 3686.1 59.9
Operating Budget -104.8 5667.8 618.1 1074.8 9240.4 1,766.6 9,300.7 99.4 3572.6 63.0
Development Budget 133.7 489.1 76.6 63.2 602.7 1,025.8 1,025.8 113.6 23.2
20 Ministry of Finance 2,108.5 5,109.8 804.8 1,421.2 8,483.5 4,941.3 9,169.1 92.5 3,373.7 66.0
Operating Budget 1,545.4 3,290.1 151.3 772.8 5,613.6 1,588.8 5,816.6 96.5 2,323.5 70.6
Development Budget 563.0 1,819.7 653.5 648.4 2,869.9 3,352.5 3,352.5 85.6 1,050.2 57.7
25 Ministry of Commerce 458.8 692.3 40.9 1,522.5 1,799.7 2,313.0 2,200.3 81.8 1,107.4 160.0
Operating Budget 448.7 636.7 25.5 1,511.1 1,725.0 1,887.1 1,774.4 97.2 1,088.3 170.9
Development Budget 10.1 55.6 15.3 11.3 74.7 425.9 425.9 17.5 19.1 34.3
35 Ministry of Economy 61.2 305.8 23.0 54.9 412.9 1,006.5 1,007.2 41.0 107.1 35.0
Operating Budget 27.1 172.8 26.5 20.0 191.1 230.4 231.1 82.7 18.3 10.6
Development Budget 34.1 133.1 -3.6 34.9 221.8 776.1 776.1 28.6 88.8 66.7
66 Control and Audit Office 37.1 249.0 25.7 37.5 247.4 507.9 515.0 48.0 -1.6 -0.7
Operating Budget 7.5 73.6 13.1 7.5 79.5 75.3 82.4 96.5 5.9 8.0
Development Budget 29.6 175.4 12.6 30.0 167.9 432.6 432.6 38.8 -7.5 -4.3
73 Central Statistics Office 46.7 182.9 17.0 34.1 174.6 263.0 266.6 65.5 -8.3 -4.5
Operating Budget 44.4 44.4 12.9 15.7 123.0 122.0 125.6 98.0 78.7 177.3
Development Budget 2.3 138.5 4.1 18.3 51.6 141.0 141.0 36.6 -87.0 -62.8
58 Afghanistan National Standard Authority 6.5 33.9 5.4 4.5 83.0 266.6 270.8 30.6 49.0 144.4
Operating Budget 6.5 6.5 3.9 4.5 43.0 56.4 60.6 71.0 36.5 561.6
Development Budget 0.0 27.4 1.5 0.0 40.0 210.2 210.2 19.0 12.5 45.6
Total Economic Governance and Private Sector Development 2718.7 6573.8 916.6 3074.6 11201.1 9,298.2 13,429.0 83.4 4627.2 70.4
Operating Budget 2079.6 4224.1 233.2 2331.6 7775.3 3,959.9 8,090.7 96.1 3551.2 84.1
Development Budget 639.1 2349.8 683.4 743.0 3425.8 5,338.3 5,338.3 64.2 1076.0 45.8
80 Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 380.2 380.2 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 0.0 380.2 380.2 0.0 0.0 N/A
81 Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 446.5 448.1 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 0.0 446.5 448.1 0.0 0.0 N/A
86 Extrabudgetary Agencies 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 Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 Unspecified 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
Total unallocated 0.0 0.0 0.0 0.0 0.0 17,652.0 851.9 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 3,524.4 851.9
25 TOTAL GROSS EXPENDITURES 29,441.0 154,196.2 23,573.7 29,877.5 202,270.9 251,946.3 251,946.3 80.3 48,074.7 31.2
Operating Budget 17,342.6 109,147.0 13,924.7 22,319.5 148,099.6 150,726.1 150,726.1 98.3 38,952.5 35.7
Development Budget 12,098.4 45,049.2 9,649.0 7,558.0 54,171.3 101,220.1 101,220.1 53.5 9,122.2 20.2
Source: FPU using AFMIS data downloaded on the 9 April 2012
(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.

11

Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 29,470.2 154,269.1 23,583.4 29,925.4 202,579.9 48,310.9 31.3

150 Sale of Land and Buildings 5.6 107.6 3.8 0.8 52.1 -55.4 -51.5

2+150 TOTAL GROSS EXPENDITURE 29,475.8 154,376.6 23,587.1 29,926.2 202,632.1 48,255.4 31.3
RECURRENT EXPENDITURE 19,820.6 125,090.1 17,525.1 25,243.1 167,859.8 42,769.7 34.2
CAPITAL EXPENDITURE 9,655.2 29,286.5 6,062.1 4,683.1 34,772.2 5,485.8 18.7

701 General Public Services 3,121.3 13,882.3 2,667.7 3,656.3 21,694.8 7,812.5 56.3
Recurrent Expenditure 2,650.7 12,512.7 2,277.4 2,531.8 18,853.9 6,341.2 50.7
Capital Expenditure 470.6 1,369.6 390.3 1,124.6 2,840.9 1,471.3 107.4
702 Defence 4,167.6 31,652.4 3,541.0 7,315.5 45,944.6 14,292.2 45.2
Recurrent Expenditure 4,135.3 31,362.4 3,469.4 7,059.3 45,307.1 13,944.7 44.5
Capital Expenditure 32.3 290.0 71.6 256.2 637.5 347.5 119.8
703 Public Order and Safety 5,127.3 32,278.8 4,258.5 5,217.4 41,045.2 8,766.3 27.2
Recurrent Expenditure 4,888.4 31,493.1 4,083.2 4,914.5 39,743.1 8,249.9 26.2
Capital Expenditure 238.9 785.7 175.3 302.9 1,302.1 516.4 65.7
704 Economic Affairs 10,599.5 35,234.1 7,406.7 6,917.1 44,382.5 9,148.4 26.0
Recurrent Expenditure 2,382.6 13,207.8 2,347.7 4,363.2 17,452.2 4,244.4 32.1
Capital Expenditure 8,216.9 22,026.3 5,059.0 2,553.9 26,930.3 4904.1 22.3
705 Environmental Protection 93.6 912.6 16.6 19.0 186.1 -726.5 -79.6
Recurrent Expenditure 10.8 114.1 14.8 17.4 139.0 24.9 21.8
Capital Expenditure 82.8 798.5 1.8 1.6 47.1 -751.4 -94.1
706 Housing and Communal Ammenities 513.9 1,823.0 109.2 98.3 919.3 -903.7 -49.6
Recurrent Expenditure 73.1 529.6 48.1 73.7 430.9 -98.8 -18.7
Capital Expenditure 440.8 1,293.3 61.1 24.6 488.4 -804.9 -62.2
707 Health 1,489.7 6,596.6 1,011.7 1,110.6 7,174.5 577.9 8.8
Recurrent Expenditure 1,372.3 6,182.4 998.8 1,020.7 6,889.6 707.2 11.4
Capital Expenditure 117.3 414.2 12.9 89.9 284.9 -129.3 -31.2
708 Recreation, Culture and Religion 306.2 1,926.9 235.0 400.7 2,006.5 79.6 4.1
Recurrent Expenditure 222.1 1,547.6 149.5 330.4 1,597.9 50.2 3.2
Capital Expenditure 84.0 379.2 85.5 70.3 408.7 29.4 7.8
709 Education 3,779.5 26,223.3 3,752.1 4,232.6 31,366.5 5,143.2 19.6
Recurrent Expenditure 3,862.1 24,456.3 3,563.6 4,014.1 29,702.9 5,246.7 21.5
Capital Expenditure -82.5 1,767.1 188.4 218.5 1,663.6 -103.5 -5.9
710 Social Protection 277.2 3,846.6 588.7 958.7 7,912.1 4,065.4 105.7
Recurrent Expenditure 223.1 3,683.9 572.5 918.1 7,743.3 4,059.4 110.2
Capital Expenditure 54.1 162.7 16.2 40.6 168.7 6.1 3.7
Source: FPU using AFMIS data downloaded on the 9 April 2012

12

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL
ASSETS 9,649.6 29,178.9 6,058.3 4,682.2 34,720.1 5,541.2 19.0
Land and Buildings 5,042.1 20,158.7 5,117.9 2,262.4 18,199.5 -1,959.2 -9.7
251/8 Purchase of Land and Buildings 5,047.7 20,266.3 5,121.7 2,263.2 18,251.6 -2,014.6 -9.9
251 Buildings and Structures 5,821.0 19,996.5 4,926.4 1,970.6 17,613.4 -2,383.2 -11.9
258 Land -773.3 269.7 195.3 292.6 638.3 368.5 136.6
150 Sale of Land and Buildings -5.6 -107.6 -3.8 -0.8 -52.1 55.4 -51.5
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) 2,415.4 4,143.6 263.4 2,295.4 6,631.5 2,487.9 60.0
257 Valuables -2.8 -2.8 0.3 0.0 4.3 7.1 -251.0
259 Capital Advance Payments 2,194.9 4,874.7 676.6 124.4 9,884.9 5,010.2 102.8
Source: FPU using AFMIS data downloaded on the 9 April 2012
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 1389 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS
AND LIABILITIES 14,160.3 -6,107.0 -5,673.8 12,355.6 2,317.9 8,425.0 -138.0

3 NET ACQUISITION OF FINANCIAL ASSETS 9,202.5 -17,032.6 -7,183.4 10,809.9 -3,669.2 13,363.4 -78.5
Domestic 9,202.5 -17,032.6 -7,183.4 10,809.9 -3,669.2 13,363.4 -78.5
Currency and Deposits 5,184.5 -17,898.3 -7,043.1 5,180.4 -4,596.7 13,301.6 -74.3
311 Treasury Single Account 4,104.2 -16,827.5 -7,092.1 -847.2 -10,419.5 6,408.0 -38.1
313 Donor Accounts 2,072.2 478.7 91.6 6,020.2 7,075.4 6,596.7 1378.0
314/90 Other Deposit Accounts -992.0 -1,549.5 -42.6 7.4 -1,252.5 296.9 -19.2
317 Loans 1.5 246.2 0.5 0.0 21.1 -225.2 -91.4
319 Other Accounts Receivable 70.2 619.5 -311.0 2,032.4 2,179.3 1,559.8 251.8
Other Assets 3,946.3 0.0 170.3 3,597.2 -1,273.0 -1,273.0 N/A
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 4,957.8 10,925.5 1,509.6 1,545.7 5,987.2 -4,938.4 -45.2
Domestic 4,337.6 8,154.9 730.9 1,864.0 3,618.0 -4,536.9 -55.6
411 Accounts Payable 47.4 -9.6 670.9 142.6 914.7 924.3 -9619.8
413 Pension Liabilities -17.1 0.0 -5.6 134.0 136.6 136.6 N/A
423 Other Payables 2,573.4 4,007.0 -407.9 327.9 1,718.3 -2,288.7 -57.1
451 Other Liabilities 1,734.0 4,157.5 473.5 1,259.6 848.4 -3,309.1 -79.6
Foreign 620.2 2,770.7 778.6 -318.4 2,369.2 -401.5 -14.5
431 Foreign Currency -4.6 1.4 -3.0 -2.4 -79.0 -80.4 -5690.3
181-2 Loans 624.8 2,769.3 781.6 -316.0 2,448.2 -321.1 -11.6
Source: FPU using AFMIS data downloaded on the 9 April 2012
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Hou - 12 Hou - 12 Dal - 11 Hou - 12 Hou - 12 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 15,309.8 160,372.8 29,257.2 17,569.8 200,260.3 39,887.6 24.9
2-25 Expenditures (Recurrent) 19,820.6 125,090.1 17,525.1 25,243.1 167,859.8 42,769.7 34.2
23 Interest 0.0 79.5 0.0 0.0 92.0 12.5 15.7

Net Balance (1-2-25) -4,510.8 35,282.7 11,732.1 -7,673.3 32,400.5 -2,882.1 -8.2
Primary Balance (1-2-25+23) -4,510.8 35,362.2 11,732.1 -7,673.3 32,492.5 -2,869.6 -8.1

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 9,649.6 29,178.9 6,058.3 4,682.2 34,720.1 5,541.2 19.0

Net Lending-Borrowing (1-2) -14,160.4 6,103.7 5,673.8 -12,355.6 -2,319.6 -8,423.3 -138.0

Financing (3+4+5) 14,160.4 -6,103.7 -5,673.8 12,355.6 2,319.6 8,423.3 -138.0

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 9,202.5 -17,032.6 -7,183.4 10,809.9 -3,669.2 13,363.4 -78.5
4 Net Acquisition of Financial Liabilities 4,957.8 10,925.5 1,509.6 1,545.7 5,987.2 -4,938.4 -45.2

5 RETAINED EARNINGS 0.1 3.3 0.0 0.0 1.6 -1.7

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0

Source: FPU using AFMIS data downloaded on the 9 April 2012

13

Footnotes

Table23

1/Revenuesexcludeproceedsfromthesaleoffixedassets(150),andloans(18).Theseitemsareincludedunder
financing.

Table45

1/Interestcategorydoesnotincludeloanprincipalpayments.

2/Proceedsfromsaleoffixedassetsarenetofffromthetotal.

Table8

1/RecurrentexpenditureintheGeneralPublicServicessectorexcludesinterestpaymentsonloans.

Tables910

1/DepositsonLetterofCredits(321)arenettedoutwithLetterofCreditCommitmentAccounts(451).Thenet
amountisincludedundereither'OtherDepositAccounts'or'OtherLiabilities'dependingonthedirectionofnet
transactionsduringtheperiod.

14

Glossary

Budget Anitemizedsummaryofestimatedintendedexpendituresforagivenperiodalongwithproposalsfor
financingthem.
OperatingBudget Thebudgetforoperatingbudgetexpenditures.Thesearemainlyrecurrentexpenditures,andinclude
wagesandsalariesforallpublicservants,runningcostsforMinistries,schools,barracksetc.Asmall
amountofcapitalexpenditureisalsoincludedintheOperatingBudgetinAfghanistan.TheOperating
BudgetissometimesreferredtoastheRecurrentBudgetinothercountries.
DevelopmentBudget TheGovernmentbudgetfordevelopmentprojectsimplementedbyGovernmentagencies.Itcontains
recurrentandcapitalexpenditureinAfghanistan.Theseprojectsaremainlydonorfunded.The
DevelopmentBudgetissometimesreferredtoastheCapitalBudgetinothercountries.
CoreBudget Theoperatingbudgetplusthedevelopmentbudget
ExternalBudget Thebudgetforalldonoractivitiesthatarefundeddirectlybydonors,ratherthanchannelingthefunding
throughtheGovernment
IntegratedBudget Thecorebudgetplustheexternalbudget
Expenditure/Expense Thepurchaseofgoods,services,assets.Italsoincludesinterestpayments,andsubsidiesandtransfers.
Recurrentspending Expenditurethatisongoingratherthanoneoff,anddoesnotresultintheacquisitionofafixedasset.
Forexamplepaymentsforelectricityorfuel,thepaymentforsalariesetc.Oftenequatedwiththe
operatingbudget,howeverdevelopmentbudgetspendingcontainsrecurrentitemsandviceversa
Capitalspending Spendingonacapitalasset,forexampleatractororirrigationpump.
Compensationof Thetotalremuneration,incashorkind,payabletoanemployeeforworkdoneduringtheaccounting
Employees period.Itconsistsofwages,salaries,andsocialcontributionsmadeonbehalfofemployeestosocial
insuranceschemes.Excludedareamountspaidtocontractors,selfemployedoutworkers,andother
workerswhoarenotemployees.
GoodsandServices(useof) Expenditureitemssuchaselectricitycosts,maintenanceandrepair,consultancyservicesanditemswith
apurchasevaluebelowAfs50,000
Subsidies PaymentsmadetoStateOwnedEnterprisestohelpthemcovertheircosts
Transfers Paymentstoapersonororganizationforwhichnoserviceisreceived,forwhichpensionpaymentsand
subsidies.
Interestpayments Theinterestpaidonoutstandingloans
ContingencyFunds Itemslistedintheoperatinganddevelopmentbudgetsthatmayrequirefunding.Throughouttheyear,
fundingfromcontingencyreserveitemsmaybeallocatedtothebudgetsofbudgetaryunitsduringthe
year(increasingtheiroriginalbudget).
Assets Anentityoverwhichownershiprightsareenforced,andfromwhicheconomicbenefitsmaybederived
byitsownersbyholdingitorusingitoveraperiodoftime.
Nonfinancialassets Physicalassetssuchasrealestateandmachinery
Financialassets Afinancialclaimonanassetthatisusuallydocumentedbysometypeoflegalrepresentative.Examples
includebondsandsharesofstock,butnottangibleassetssuchasrealestateorgold.Theseareincluded
belowthelineasfinancingitems.
Revenues Domesticallyraisedrevenuesanddonorgrants(excludesloans).
DomesticRevenues RevenuesraisedbytheGovernmentofAfghanistan(excludesdonorgrants).Thesearemainlyrevenues
raisedbytheAfghanistanRevenueDepartment(taxes,customsdutiesetc.),andrevenuesraisedby
otherGovernmentagencies(feesandfinesetc.)
Grants Fundsreceivedfromdonors.Oftenthemoneycanonlybespentonacertainprojectoractivities,but
sometimescanbespentatthediscretionoftherecipientGovernment
Balances Thedifferencebetweenrevenuesandexpenditures
OperatingBudgetBalance Domesticrevenues(excludingdonorgrantstotheoperatingbudget)minusoperatingbudget
(excludinggrants) expenditures
OperatingBudgetBalance Domesticrevenuesplusdonorgrantstotheoperatingbudget,minusoperatingbudgetexpenditures
(includinggrants)

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 DevelopmentBudget DonorGrantstodevelopmentbudgetminusdevelopmentbudgetexpenditures
Balance
CoreBudgetbalances
Balance(excludingand Totalrevenues(excludingandincludinggrants)minustotalexpenditures
includinggrants)
Netoperatingbalance Revenues(includingdonorgrants)minusrecurrentexpenditures.Itmeasuresthechangeinnetworth
(Table6.10) resultingfromtransactions(excludingcapitalexpenditure)
Primaryoperating Netoperatingbalanceplusinterestexpenditures
balance(Table6.10)
Surplus Apositivebalance(revenuesaregreaterthanexpenditures)
Deficit Anegativebalance(revenuesarelessthanexpenditures)
Financing Howthegovernmentfundsitsdeficit(orinvestsitssurplus).Forexampledrawingdownonforeignloans
orwithdrawingfundsfromtheCentralBank.Moregenerally,itdescribestransactionsinfinancialassets.
Abovetheline Referstorealexpenditureandrevenueactivities,forexamplethepayingofsalaries,thepurchaseof
schoolbooks,thebuildingofadametc.
Belowtheline Referstofinancingtransactions,andtransactionsinfinancialassets,forexampleloandisbursementsand
repayments,transactionsontheTreasurySingleAccount
Loans LoansofmoneyfromforeignGovernments,internationalorganizationanddevelopmentbanks.
Afghanistansdebtstrategyallowsonlyconcessionalloanstobetakenout.
Concessionalloans Loansthatareofferedatbelowmarketrates(e.g.alowinterestrateandwithalonggraceperiod).
Principalrepayment Repaymentoftheprincipalofaloan(asdistinctfromaninterestpayment)
GrossDomesticProduct Thevalueorallthegoodsandservicesproducedbyacountryinoneyear.Thisexcludestheopium
economyforAfghanistan
Budgettarget Thelevelofrevenueorexpenditureexpectedoveraquarterorduringtheyear.Forexpenditureswe
assumethatthebudgettargetforthequarteris25%oftheannualbudget
Budgetvariance Thedifferencebetweentheactualoutcomeandthebudgettarget
TreasurySingleAccount ThemainbankaccountoftheGovernment.InAfghanistan,theTSAconsistsoftheAfghaniaccount,the
(TSA) USdollaraccount,provincialrevenueandexpenditureaccounts,andARTFandLOTFAaccounts.
AFMIS AfghanistanFinancialManagementInformationSystem.Thecentraldatabasethatrecordsevery
transactionmadebyGovernment
Eurotrace Thecomputerdatabasesystemforrecordingandclassifyingcustomstransactions.

ContributedBy:HafizullahMomandi,SeniorFiscalPolicyAnalyst,FiscalPolicyUnit

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

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