Monthly Fiscal Bulletin, Month 4, 1391

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

All tables generated using AFMIS data downloaded on 17 September 2012

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 For the 4th month, total domestic revenues collected were about Afs 10.0 billion compared to Afs
8.8 billion in 3rd month 1391. For the YTD, around Afs 35.3 billion were collected compared to Afs
32.8 billion collected the same period 1390.
o Operating grants receipts, for the 4th month, were Afs 6.3 billion compared to Afs 19.6 million in the
same period 1390, while for the YTD the receipts were Afs 32.5 billion.
o For the YTD, total operating expenditures were Afs 48.9 billion, whereas they were Afs 35.5 billion in
the same period 1390.
o The Operating Budget balance, for the YTD, was around Afs 19.0 billion compared to about Afs 14.7
billion in 1390.
Development Budget highlights:
o For the 4th month, total development budget expenditures were Afs 4.7 billion compared to Afs 6.0
billion for the 3rd month. While for the YTD, the spending were Afs 12.3 billion compared to Afs 7.9
billion the same period 1390.
o For the YTD, development grants receipts were Afs 7.8 billion compared to Afs 5.8 billion received
the same period 1390.
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o The Development Budget balance, for the YTD, was a deficit of Afs 4.5 billion.
 Targets
Total Domestic 87,910
REVENUE SUMMARY
77,654
Revenue 67,398 This section illustrates revenues
(Afs million) received from the Government that are
57,141
used to finance its expenditures and
47,471
deliver Government services. These
37,801
revenues may either be domestically
35,344
28,131
Actual collections raised revenues or donor grants.
25,384
18,754 Further information is available in
16,562
9,377 Tables 2 and 3.
9,447
AFMIS data extract 17 September 2012

20.0
Domestic Revenue Developments
18.0
17.8 Domestic Revenue (Afs billion)
16.3 1390 YTD Total domestic revenues were Afs
16.0
1391 YTD 35.3 billion against the target of
13.7
14.0 13.2
1391 YTD Target
12.0
Afs 37.8 billion for the YTD, slightly
10.9

10.0 9.4 falling behind the target by around

8.0
8.0 7.5 6.5 percent.
6.0 5.7
Total tax revenues for the YTD
4.0 were Afs 16.3 billion up until 4th
2.0 1.6
0.8
1.1
month, exceeding the 1390 YTD
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions
actual, but falling behind the YTD
Taxes and Miscellaneous target for 1391.
AFMIS data extract 17 September 2012 Total customs duties for the YTD
were Afs 9.4 billion, falling behind
60.0
Donor Grants (Afs billion) 1390 YTD both the YTD actual for 1390 and
50.0
1391 YTD the YTD target for 1391.
Total non-tax revenues for the YTD
40.0
were Afs 8.0 billion including Afs
32.5

30.0 2.5 billion from Aynak, exceeding

both the YTD actual for 1390 and
20.0 17.4 the YTD target for 1391.
10.0
Donor Grant Developments
7.8

5.8
Total operating grants receipts for
- the YTD were Afs 32.5 billion
Operating Grants Development Grants
AFMIS data extract 17 September 2012 compared to Afs 17.4 billion in
1390.
Total development grants receipts
for the YTD were Afs 7.8 billion
compared to Afs 5.8 billion in 1390.

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 Budget target EXPENDITURE SUMMARY
Operating Budget 134,276
119,357 This section illustrates the expenditures
Expenditure 104,437 incurred by the Government for the year
(Afs Million) 89,518
to date for the delivery of Government
1390 expenditure
74,598
services. Further information on the
breakdown of these expenditures by
59,678
44,759 spending type and sectors for the
48,852 operating and development budgets is
29,839
30,834 Actual expenditure available in Tables 4 to 8.
14,920
14,264
AFMIS data extract 17 September 2012
1,665 Operating Budget

Total operating expenditures for the

YTD were Afs 48.9 billion up until
the 4th month compared to the
Development 98,004
110,255
Budget targets
(including supplementary budget target of Afs 59.7 billion.
Budget 85,754
budget and carry-
forward)
This shows higher spending than the
same time in 1390.
Expenditure 61,253
73,503 Budget target
(excluding carry-forward) Total wage spending for the YTD
(Afs million) 58,720 was Afs 38.9 billion up until the 4th
49,002 52,911
47,103 month compared to Afs 28.9 billion
36,752 41,294
35,485 actual spending for 1390.
24,501 29,677
23,868
Actual expenditure
Expenditures on goods and services
12,251 18,059 1390 expenditure
12,304
12,251
7,558 for the YTD were Afs 4.9 billion
1 1,533 AFMIS data extract 17 September 2012
compared to Afs 4.0 billion in 1390.

Development Budget
140.0
Total development expenditures for
Expenditure by economic category
120.0 (Afs billion) the YTD were Afs 12.3 billion up
1390 YTD
100.0
102.0
1391 YTD
until 4th months compared to Afs
1391 Budget 49.0 billion the YTD budget for
80.0 71.3 1391. Development spending was
60.0 even lower than the YTD budget
40.0
38.9 41.1
targets (without carry forward) for
28.9 31.1

17.2
1391, but slightly above the actual
20.0
4.0
4.9
3.3
6.2 7.9
4.6 6.1 2.2 4.7
spending for 1390.
0.3 0.3
-
Total expenditures on goods and
Wages Goods and Goods and Nonfinancial Nonfinancial Social
services services Assets Assets transfers and services for the YTD were Afs 6.2
(operating) (development) (operating) (development) Interest
billion compared to Afs 3.3 billion in
AFMIS data extract 17 September 2012
1390.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
6.1 billion up until the 4th months
1391 compared to Afs 4.6 billion in
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1390.
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 36%
1391 Current Allocated Budget
Ministry of Finance 38%
1391 YTD Expenditure
Independent Directorate of Local
Governance 28%
1390 YTD Expenditure
Ministry of Public Health
29%
Ministry of Higher Education
34% Budget Execution rates
Ministry of Foreign Affairs
38%
General Directorate of National Security
66%
Ministry of Defence
28%
Ministry of Education
35%
Ministry of Interior
29%

0 10,000 20,000 30,000 40,000 50,000 60,000

AFMIS data extract 17 September

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
7%
1391 Approved Budget
Ministry of Transport and Aviation
11%
1391 YTD Expenditure
Ministry of Urban Development
75%
1390 YTD Expenditure
Ministry of Agriculture 19%

Ministry of Finance
12%
Ministry of Public Health
11% Budget Execution rates
Ministry of Education
9%
Ministry of Energy and Water
7%
Ministry of Public Works
20%
Ministry of Rural Rehabilitation and
Development 8%

0 5,000 10,000 15,000 20,000 25,000

AFMIS data extract 17 September

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
OP E R AT IN G BU D GE T
Ope ra ting Budge t R e ve nue s 9,407.1 50,219.1 15,892.9 16,297.2 67,841.1 17,622.0 35.1
1 Domestic Revenues 9,387.5 32,837.7 8,822.2 9,960.5 35,344.5 2,506.8 7.6
1-19 Operating Grants 19.6 17,381.4 7,070.7 6,336.6 32,496.6 15,115.2 87.0
Ope ra ting E xpe nditure s 12,370.5 35,503.1 16,570.2 18,018.0 48,852.3 13,349.3 37.6
21 Compensation of Employees 9,127.0 28,946.8 13,516.9 13,424.4 38,933.8 9,987.0 34.5
22 Use of Goods and Services 1,925.2 4,015.8 1,604.4 2,369.3 4,926.3 910.5 22.7
23 Interest 7.2 44.7 40.4 6.3 46.7 2.0 4.5
24 Social Transfers 1,162.2 2,174.2 1,251.9 2,085.5 4,629.4 2,455.2 112.9
25 Gross Acquisition of Nonfinancial Assets 148.9 321.6 156.5 132.5 316.1 -5.5 -1.7
Ope ra ting Budge t Ba la nce
Excluding Grants -2,983.0 -2,665.3 -7,748.0 -8,057.5 -13,507.8 -10,842.5 406.8
Including Grants -2,963.4 14,716.1 -677.3 -1,720.8 18,988.8 4,272.7 29.0

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 1,304.3 5,835.5 4,034.5 3,164.7 7,840.5 2,004.9 34.4
D e ve lopme nt E xpe nditure s 2,708.7 7,900.4 6,025.0 4,745.9 12,303.8 4,403.4 55.7
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,877.6 3,317.8 2,660.1 3,050.2 6,221.7 2,903.8 87.5
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 831.0 4,582.6 3,364.8 1,695.7 6,082.1 1,499.6 32.7
D e ve lopme nt Budge t Ba la nce -1,404.4 -2,064.8 -1,990.5 -1,581.2 -4,463.3 -2,398.5 116.2

IN T E GR AT E D BU D GE T
R e ve nue s 10,711.4 56,054.7 19,927.4 19,461.8 75,681.6 19,626.9 35.0
Domestic Revenues 9,387.5 32,837.7 8,822.2 9,960.5 35,344.5 2,506.8 7.6
Grants 1,323.9 23,217.0 11,105.2 9,501.3 40,337.1 17,120.2 73.7
E xpe nditure s 15,079.2 43,403.4 22,595.2 22,763.9 61,156.1 17,752.7 40.9
Ba la nce s
Excluding Grants -5,691.7 -10,565.7 -13,773.0 -12,803.3 -25,811.6 -15,245.9 144.3
Including Grants -4,367.8 12,651.2 -2,667.7 -3,302.0 14,525.5 1,874.3 14.8

Alte rna tive M e a sure of D e ficit/ S urplus for Inte gra te d Budge t (a s shown in T a ble 11)
1 Revenues including Grants (Operating and Development) 10,711.4 56,054.7 19,927.4 19,461.8 75,681.6 19,626.9 35.0
2-25 Recurrent Expenditures (excludes code 25) 14,099.2 38,499.3 19,073.8 20,935.7 54,757.9 16,258.6 42.2
23 Interest 44.7 44.7 40.4 6.3 46.7 2.0 4.5
N e t Ba la nce (1-2-25) -3,387.8 17,555.4 853.6 -1,473.9 20,923.7 3,368.4 19.2
P rima ry Ba la nce (1-2-25+23) -3,380.6 17,600.1 894.1 -1,467.5 20,970.5 3,370.4 19.1
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 17 September 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Sa r - 4 1391 1390 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 10,711.4 56,054.7 19,927.4 19,461.8 75,681.6 19,626.9 35.0
1-19 R E V E N U E S e xcluding gra nts 9,387.5 32,837.7 8,822.2 9,960.5 35,344.5 37,801.2 93.5 2,506.8 7.6

D OME S T IC R E V E N U E S 9,387.5 32,837.7 8,822.2 9,960.5 35,344.5 37,801.2 93.5 2,506.8 7.6
11 T a x R e ve nue s 4,290.6 13,668.4 4,193.6 5,028.3 16,333.5 17,805.0 91.7 2,665.2 19.5
111 Fixed Taxes 909.8 3,205.9 944.0 835.7 3,384.8 4,331.1 78.2 178.9 5.6
112 Income Taxes 1,002.6 3,846.9 1,450.8 1,373.7 4,974.5 4,747.5 104.8 1,127.6 29.3
113 Property Taxes 32.6 135.8 32.6 22.8 122.3 113.2 108.1 -13.4 -9.9
114 Sales Taxes 2,071.3 5,680.5 1,273.6 2,604.8 6,882.5 7,333.6 93.8 1,201.9 21.2
116 Other Taxes 223.1 611.5 457.0 143.1 830.6 992.6 83.7 219.1 35.8
117 Tax Penalties and Fines 51.3 187.8 35.7 48.1 138.9 287.2 48.4 -48.9 -26.0
12 Customs D uty, Import T a xe s 3,051.1 10,900.7 2,636.5 2,231.3 9,424.3 13,243.1 71.2 -1,476.4 -13.5
13 N on T a x R e ve nue 1,759.4 7,480.8 1,441.4 1,769.5 8,025.4 5,650.8 142.0 544.6 7.3
131 Income from Capital Property 18.1 2,498.5 35.3 25.3 2,608.5 106.8 2442.3 110.0 4.4
132 Sales of Goods and Services 409.9 1,676.2 433.9 883.5 2,072.9 2,142.8 96.7 396.6 23.7
133 Administrative Fees 1,248.2 2,977.7 877.9 787.7 3,002.7 3,170.9 94.7 25.1 0.8
134 Royalties 6.5 48.2 27.8 5.1 81.2 15.3 529.2 33.0 68.5
135 Non Tax Fines and Penalties 69.0 260.2 62.0 47.4 181.3 129.0 140.5 -78.9 -30.3
136 Extractive Industry 7.7 20.0 4.4 20.4 78.9 313.6 25.1 58.9 294.7
14 Misce lla ne ous R e ve nue 66.8 49.5 153.4 716.1 749.5 313.6 239.0 699.9 1412.8
17 S ocia l Contributions 219.5 738.3 397.4 215.4 811.8 788.6 102.9 73.5 9.9

GR AN T S 1,323.9 23,217.0 11,105.2 9,501.3 40,337.1 17,120.2 42.4

191-2 Foreign Governments 468.5 18,202.1 7,233.1 8,508.0 34,830.3 16,628.2 47.7
193-4 International Organisation 712.6 4,872.1 3,869.1 985.9 5,496.3 624.2 11.4
195-6 Other Government Units 142.8 142.8 3.0 7.4 10.5 -132.3 -1265.9

T OT AL OP E R AT IN G BU D GE T R E V E N U E 9,407.1 50,218.8 15,892.9 16,297.2 67,841.1 17,622.4 26.0

Domestic Revenues 9,387.5 32,837.3 8,822.2 9,960.5 35,344.5 37,801.2 93.5 2,507.2 7.1
as percentage of total 65.4 65.4 55.5 61.1 52.1
External Grant Support 19.6 17,381.4 7,070.7 6,336.6 32,496.6 15,115.2 46.5
as percentage of total 34.6 34.6 44.5 38.9 47.9
Source: FPU using AFMIS data downloaded on the 17 September 2012

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Sa r - 4 1391 1390 YT 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 OMEST IC R EVEN U E 9,387.5 32,837.7 8,822.2 9,960.5 35,344.5 37,801.3 93.5 2,506.8 7.6

01 Kabul 245.2 662.5 252.6 214.5 776.0 1,875.8 41.4 113.5 17.1
02 Kapisa 8.8 18.8 7.3 2.2 22.4 32.9 68.1 3.6 19.2
03 Parwan 5.7 21.3 13.3 20.6 41.7 63.5 65.6 20.3 95.5
04 Wardak 7.9 32.5 9.9 18.1 56.2 38.9 144.6 23.7 72.9
05 Logar 6.4 18.5 7.0 9.1 26.0 41.1 63.4 7.5 40.7
06 Nangarhar 1,018.3 3,813.9 1,013.9 981.6 3,773.4 4,801.9 78.6 -40.5 -1.1
07 Laghman 14.6 37.2 12.0 16.5 38.4 47.1 81.6 1.2 3.1
08 Pangsher 6.7 14.3 2.5 0.7 7.0 21.5 32.4 -7.4 -51.5
09 Baghlan 15.9 44.3 24.9 12.5 75.5 83.4 90.6 31.2 70.3
10 Bamyan 6.3 13.1 5.2 7.5 18.4 28.5 64.7 5.3 40.5
11 Ghazni 22.1 57.6 33.0 15.2 82.0 82.7 99.2 24.5 42.5
12 Paktika 6.8 19.9 8.1 0.9 18.4 41.8 44.0 -1.5 -7.7
13 Paktiya 33.6 113.0 61.0 60.7 195.2 131.4 148.5 82.3 72.8
14 Khost 124.3 430.6 100.2 109.8 351.0 430.7 81.5 -79.6 -18.5
15 Kunar 575.2 592.9 8.6 18.4 32.8 155.2 21.2 -560.0 -94.5
16 Nuristan 0.0 0.1 0.0 2.6 2.7 12.0 22.5 2.6 2768.3
17 Badakhshan 11.6 25.5 12.9 18.4 39.9 75.7 52.7 14.4 56.6
18 Takhar 25.5 52.7 18.8 27.2 68.3 89.6 76.3 15.6 29.6
19 Kunduz 175.0 542.8 112.8 96.7 395.8 492.2 80.4 -147.0 -27.1
20 Samangan 7.8 24.0 11.2 9.7 28.7 31.8 90.2 4.7 19.8
21 Balkh 787.0 3,060.1 995.9 858.5 3,512.7 4,496.7 78.1 452.6 14.8
22 Saripul 9.7 15.5 8.2 5.9 22.5 23.0 98.1 7.0 45.4
23 Ghor 7.8 16.7 11.6 2.4 21.2 26.3 80.5 4.5 26.9
24 Dikondy 2.6 5.3 2.7 7.9 12.6 16.0 78.8 7.3 138.4
25 Uruzgan 4.2 8.9 1.7 4.3 7.1 18.3 38.9 -1.8 -19.9
26 Zabul 10.3 18.8 4.3 5.2 13.0 41.1 31.7 -5.8 -30.6
27 Kandahar 317.0 1,113.7 0.0 0.0 170.4 1,550.0 11.0 -943.4 -84.7
28 Jawzjan 9.7 46.9 23.5 22.4 67.8 61.6 110.0 20.9 44.6
29 Faryab 183.6 552.3 231.8 303.4 866.2 723.7 119.7 313.9 56.8
30 Helmand 71.4 135.9 42.0 47.9 114.4 167.6 68.3 -21.5 -15.9
31 Badghis 4.7 11.6 9.8 7.6 22.7 21.9 103.7 11.0 94.9
32 Herat 2,022.1 7,053.5 1,806.3 1,547.4 6,113.2 6,779.0 90.2 -940.3 -13.3
33 Farah 87.4 251.8 66.3 70.5 279.3 220.8 126.5 27.5 10.9
34 Nimroz 300.5 1,171.9 506.3 401.2 1,549.2 1,534.3 101.0 377.4 32.2
90 Central Ministries 3,251.6 12,839.3 3,396.6 5,033.0 16,522.2 13,543.4 122.0 3,682.9 28.7
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 17 September 2012

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Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Budge t 1390 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 15,079.2 43,403.4 22,595.2 22,763.9 61,156.1 244,531.4 25.0 17,752.7 40.9
Operating Budget 12,370.5 35,477.0 16,570.2 18,018.0 48,739.0 134,276.5 36.3 13,262.0 37.4
Development Budget 2,708.7 7,926.4 6,025.0 4,745.9 12,417.1 110,254.9 11.3 4,490.6 56.7
2* T OT AL N E T E XP E N D IT U R E S 15,075.8 43,377.4 22,505.3 22,748.7 61,042.8 17,665.4 40.7
Operating Budget 12,367.1 35,181.5 16,480.3 18,002.8 48,536.2 13,354.7 38.0
Development Budget 2,708.7 8,195.9 6,025.0 4,745.9 12,506.6 4,310.7 52.6

21 Compe nsa tion of E mploye e s 9,127.0 28,946.8 13,516.9 13,424.4 38,933.8 101,952.4 38.2 9,987.0 34.5
Operating Budget 9,127.0 28,946.8 13,516.9 13,424.4 38,933.8 101,952.4 38.2 9,987.0 34.5
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 3,802.8 7,333.6 4,264.5 5,419.5 11,148.0 72,235.3 15.4 3,814.3 52.0
Operating Budget 1,925.2 4,015.8 1,604.4 2,369.3 4,926.3 31,093.6 15.8 910.5 22.7
Development Budget 1,877.6 3,317.8 2,660.1 3,050.2 6,221.7 41,141.7 15.1 2,903.8 87.5
23 Inte re st 7.2 44.7 40.4 6.3 46.7 550.0 8.5 2.0 4.5
Operating Budget 7.2 44.7 40.4 6.3 46.7 550.0 8.5 2.0 4.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 1,162.2 2,174.2 1,251.9 2,085.5 4,629.4 16,684.0 27.7 2,455.2 112.9
Operating Budget 1,162.2 2,174.2 1,251.9 2,085.5 4,629.4 16,684.0 27.7 2,455.2 112.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of N onfina ncia l Asse ts 980.0 4,904.1 3,521.3 1,828.2 6,398.2 79,195.2 8.1 1,494.1 30.5
Operating Budget 148.9 321.6 156.5 132.5 316.1 7,908.3 4.0 -5.5 -1.7
Development Budget 831.0 4,582.6 3,364.8 1,695.7 6,082.1 71,286.8 8.5 1,499.6 32.7
25* N e t Acquisition of N onfina ncia l Asse ts 976.6 4,878.1 3,431.5 1,813.0 6,284.9 1,406.9 28.8
Operating Budget 145.5 295.5 66.7 117.4 202.8 -92.7 -31.4
Development Budget 831.0 4,582.6 3,364.8 1,695.7 6,082.1 1,499.6 32.7

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 14,099.2 38,499.3 19,073.8 20,935.7 54,757.9 16,258.6 42.2

Operating Budget 12,221.6 35,181.5 16,413.7 17,885.5 48,536.2 13,354.7 38.0
Development Budget 1,877.6 3,317.8 2,660.1 3,050.2 6,221.7 2,903.8 87.5
Source: FPU using AFMIS data downloaded on the 17 September 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) 1390 Sa r - 4 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Sa r - 4 Actua l Ja w - 3 Sa r - 4 Sa r - 4 Budge t 1390 Y T D
Actua l YT D Actua l Actua l Actua l Alloca te d % Budge t Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 12,370.5 35,477.0 16,570.2 18,018.0 48,739.0 134,276.5 36.3 13,262.0 37.4
2* T OT AL N E T E XP E N D IT U R E S 12,367.1 35,181.5 16,480.3 18,002.8 48,536.2 13,354.7 38.0

21 Compe nsa tion of E mploye e s 9,127.0 28,946.8 13,516.9 13,424.4 38,933.8 101,952.4 38.2 9,987.0 34.5
of which ope ra ting budge t 9,127.0 28,946.8 13,516.9 13,424.4 38,933.8 9,987.0 34.5
211-3 Wages and Salaries 9,030.6 28,708.9 13,412.9 13,347.6 38,675.2 9,966.3 34.7
214-5 Social Benefits 96.3 237.9 104.1 76.8 258.6 20.7 8.7
219 Return of Salaries -26.3 -67.0 -23.1 -16.0 -64.5 2.5 -3.7

22 U se of Goods a nd S e rvice s 1,925.2 4,015.8 1,604.4 2,369.3 4,926.3 31,093.6 15.8 910.5 22.7
of which ope ra ting budge t 1,925.2 4,015.8 1,604.4 2,369.3 4,926.3 910.5 22.7
221 Travel 124.1 365.7 126.8 130.5 360.2 -5.5 -1.5
222 Communications 46.0 127.5 0.0 0.0 0.0 -127.5 -100.0
223 Contracted Services 19.5 71.9 71.3 64.7 169.4 97.5 135.7
224 Repairs and Maintenance 187.3 338.3 91.3 102.7 223.2 -115.1 -34.0
225 Utilities 387.8 655.5 508.7 834.5 1,593.2 937.7 143.0
226 Fuel 395.3 652.0 168.6 535.3 969.3 317.4 48.7
227-9 Other Use of Goods and Services 765.1 1,804.9 637.8 701.5 1,611.0 -194.0 -10.7

23 Inte re st 7.2 44.7 40.4 6.3 46.7 550.0 8.5 2.0 4.5

24 S ocia l T ra nsfe rs 1,162.2 2,174.2 1,251.9 2,085.5 4,629.4 16,684.0 27.7 2,455.2 112.9
242 Subsidies 0.0 0.0 0.0 1,000.0 1,000.0 1,000.0 N/A
243-6 Grants to Government Units & Other organisations 7.5 13.4 1.1 9.9 11.0 -2.4 -17.6
247 Social Security 1,147.2 2,137.7 1,145.7 1,065.6 3,302.0 1,164.3 54.5
248-9 Other Social Transfers 7.5 23.1 105.2 10.0 316.4 293.3 1267.3

25 Gross Acquisition of N onfina ncia l Asse ts 148.9 321.6 156.5 132.5 316.1 7,908.3 4.0 -5.5 -1.7
of which ope ra ting budge t 148.9 321.6 156.5 132.5 316.1 -5.5 -1.7
25* N e t Acquisition of N onfina ncia l Asse ts 145.5 295.5 66.7 117.4 202.8 -92.7 -31.4
150 Sale of Land and Buildings -3.4 -26.1 -89.8 -15.2 -113.3 -87.2 334.6
251 Buildings and Structures 86.8 159.0 14.7 61.1 93.2 -65.8 -41.4
252 Machinery / Equipment (>50,000) 49.1 89.0 116.5 69.1 195.1 106.2 119.3
257 Valuables 0.0 0.1 0.0 0.0 0.0 -0.1 -100.0
258 Land 12.8 26.3 21.5 0.5 22.1 -4.2 -15.9
259 Capital Advance Payments 0.3 47.2 3.8 1.9 5.7 -41.6 -88.0

M e mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 12,221.6 35,181.5 16,413.7 17,885.5 48,536.2 13,354.7 38.0

Source: FPU using AFMIS data downloaded on the 17 September 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).

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Table 6. I ntergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Budge t or Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l P re lim MY R 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 OS S E XP E N D IT U R E S 15,077.3 43,393.3 22,584.6 22,740.9 61,108.0 244,531.4 244,531.4 25.0% 17,714.7 40.8
Operating Budget 12,369.3 35,470.7 16,565.4 18,010.4 48,832.3 134,276.5 134,276.5 36.4% 13,361.6 37.7
Development Budget 2,708.0 7,922.6 6,019.1 4,730.5 12,275.7 110,254.9 110,254.9 11.1% 4,353.2 54.9

S e curity 6,986.5 20,466.3 9,283.0 11,972.1 30,811.0 78,135.8 101,695.4 30.3% 10,344.7 50.5
Operating Budget 6,946.3 20,426.1 9,281.3 11,776.7 30,613.5 76,810.8 100,370.4 30.5% 10,187.3 49.9
Development Budget 40.2 40.2 1.7 195.4 197.5 1,325.0 1,325.0 14.9% 157.3 391.4

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

H uma n R ights 1,045.7 3,750.3 1,343.5 1,044.6 3,563.8 10,853.4 11,936.0 29.9% -186.5 -5.0
Operating Budget 900.4 3,413.9 1,270.6 907.4 3,333.9 7,500.9 8,583.4 38.8% -80.0 -2.3
Development Budget 145.2 336.4 72.8 137.3 229.9 3,352.5 3,352.5 6.9% -106.5 -31.6

T ota l Infra structure a nd N a tura l

R e source s 972.4 2,955.0 3,779.1 2,499.3 7,610.9 52,341.7 52,480.7 14.5% 4,655.9 157.6
Operating Budget 295.6 738.3 346.6 395.2 985.6 2,986.5 3,125.5 31.5% 247.2 33.5
Development Budget 676.8 2,216.7 3,432.5 2,104.0 6,625.4 49,355.2 49,355.2 13.4% 4,408.6 198.9

T ota l E duca tion 2,910.1 7,439.4 4,102.4 3,306.0 8,839.4 33,022.5 33,312.0 26.5% 1,400.0 18.8
Operating Budget 2,375.9 6,649.1 3,659.8 3,012.4 8,099.6 22,706.6 22,996.1 35.2% 1,450.5 21.8
Development Budget 534.2 790.3 442.6 293.6 739.8 10,315.9 10,315.9 7.2% -50.5 -6.4

T ota l H e a lth 891.8 1,586.7 577.5 789.6 1,576.1 11,186.8 11,194.1 14.1% -10.6 -0.7
Operating Budget 190.2 574.4 207.1 206.1 615.7 2,080.5 2,087.9 29.5% 41.3 7.2
Development Budget 701.5 1,012.3 370.4 583.5 960.4 9,106.3 9,106.3 10.5% -51.9 -5.1

T ota l Agriculture a nd R ura l

D e ve lopme nt 590.6 3,445.4 1,502.2 1,252.6 3,209.0 26,777.2 26,787.0 12.0% -236.5 -6.9
Operating Budget 169.2 453.7 195.4 150.4 504.9 1,396.4 1,406.3 35.9% 51.2 11.3
Development Budget 421.4 2,991.7 1,306.8 1,102.2 2,704.1 25,380.7 25,380.7 10.7% -287.6 -9.6

T ota l S ocia l P rote ction 1,306.6 2,616.9 1,409.6 1,289.2 3,987.3 2,783.2 6,822.5 58.4% 1,370.4 52.4
Operating Budget 1,251.4 2,518.1 1,332.3 1,246.9 3,838.7 1,581.3 5,620.6 68.3% 1,320.5 52.4
Development Budget 55.2 98.8 77.3 42.3 148.6 1,201.9 1,201.9 12.4% 49.8 50.4

T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 373.6 1,133.2 587.3 587.6 1,510.5 8,046.2 8,345.7 18.1% 377.4 33.3
Operating Budget 240.2 696.9 272.4 315.4 840.4 1,979.6 2,279.1 36.9% 143.5 20.6
Development Budget 133.4 436.2 314.9 272.2 670.1 6,066.6 6,066.6 11.0% 233.9 53.6

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 21,384.7 299.2 N/A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 17 September 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.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afgha nis) 1390 1390 1391 1391 1391 1390 Compa rison to Budge t 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1390 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 2,703.0 7,360.2 4,831.0 5,073.4 11,942.5 33,102.5 41,817.9 28.6 4,582.2 62.3
Operating Budget 2,703.0 7,360.2 4,830.6 5,071.2 11,939.9 32,730.3 41,445.8 28.8 4,579.6 62.2
Development Budget 0.0 0.0 0.4 2.2 2.6 372.1 372.1 0.7 2.6 N/A
22 Ministry of D e fe nce 2,829.6 10,251.1 4,000.2 4,739.4 14,284.5 36,565.4 51,243.1 27.9 4,033.5 39.3
Operating Budget 2,829.6 10,251.1 3,999.2 4,739.4 14,283.5 36,538.2 51,215.9 27.9 4,032.4 39.3
Development Budget 0.0 0.0 1.0 0.0 1.0 27.2 27.2 3.8 1.0 N/A
23 Ministry of Fore ign Affa irs 259.2 489.3 361.5 376.6 918.9 2,650.8 2,713.4 33.9 429.5 87.8
Operating Budget 259.2 489.3 361.3 196.6 738.2 1,903.7 1,966.3 37.5 248.8 50.8
Development Budget 0.0 0.0 0.2 180.0 180.7 747.1 747.1 24.2 180.7 N/A
15 Pre side ntia l Prote ctive Se rvice 120.8 327.4 90.0 93.5 342.9 750.9 854.5 40.1 15.5 4.7
Operating Budget 86.8 293.4 90.0 88.9 338.3 641.4 745.0 45.4 44.9 15.3
Development Budget 34.0 34.0 0.0 4.6 4.6 109.5 109.5 4.2 -29.4 -86.4
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 1,073.8 2,038.3 0.3 1,689.2 3,322.2 5,066.2 5,066.5 65.6 1,283.9 63.0
Operating Budget 1,067.6 2,032.1 0.3 1,680.7 3,313.7 4,997.2 4,997.4 66.3 1,281.6 63.1
Development Budget 6.2 6.2 0.0 8.5 8.5 69.1 69.1 12.3 2.3 37.4
T ota l Se curity 6986.5 20466.3 9283.0 11972.1 30811.0 78135.8 101695.4 30.3 10344.7 50.5
Operating Budget 6946.3 20426.1 9281.3 11776.7 30613.5 76810.8 100370.4 30.5 10187.3 49.9
Development Budget 40.2 40.2 1.7 195.4 197.5 1325.0 1325.0 14.9 157.3 391.4
10 Pre side nts Office 133.8 482.4 125.8 195.6 523.4 1,781.5 1,831.6 28.6 41.0 8.5
Operating Budget 125.0 466.3 118.1 140.5 460.7 1,219.9 1,270.0 36.3 -5.7 -1.2
Development Budget 8.9 16.0 7.6 55.1 62.8 561.6 561.6 11.2 46.7 291.5
11 N a tiona l Asse mbly Me sha nro Jirga 20.4 139.1 91.4 18.9 161.4 400.8 450.0 35.9 22.3 16.0
Operating Budget 16.5 123.0 86.7 18.9 156.7 306.4 355.6 44.1 33.7 27.4
Development Budget 3.9 16.1 4.7 0.0 4.7 94.5 94.5 5.0 -11.4 -70.8
12 N a tiona l Asse mbly W ole si Jirga 71.6 312.9 194.9 48.0 381.5 790.9 901.4 42.3 68.7 22.0
Operating Budget 71.6 312.9 194.9 48.0 381.5 790.9 901.4 42.3 68.7 22.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
14 Supre me Court 132.3 418.0 116.0 186.0 483.2 1,166.7 1,167.2 41.4 65.1 15.6
Operating Budget 119.5 390.9 112.2 157.2 450.6 965.9 966.4 46.6 59.7 15.3
Development Budget 12.9 27.1 3.8 28.8 32.6 200.9 200.9 16.2 5.4 20.0
50 Ministry of Justice 178.3 526.5 54.0 56.1 168.0 814.8 817.7 20.5 -358.5 -68.1
Operating Budget 170.0 496.9 46.6 48.8 145.2 420.4 423.3 34.3 -351.7 -70.8
Development Budget 8.3 29.6 7.3 7.3 22.8 394.4 394.4 5.8 -6.8 -22.9
13 Administra tive Affa irs 100.9 408.4 208.3 140.9 654.5 636.4 1,172.2 55.8 246.1 60.3
Operating Budget 100.9 408.4 202.2 140.9 648.3 484.2 1,020.0 63.6 239.9 58.8
Development Budget 0.0 0.0 6.1 0.0 6.1 152.2 152.2 4.0 6.1 N/A
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 7.4 21.1 6.6 14.9 31.6 63.2 82.6 38.3 10.5 50.0
Operating Budget 7.4 21.1 6.6 14.9 31.6 63.2 82.6 38.3 10.5 50.0
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 H a j a nd R e ligious Affa irs 58.5 431.3 57.8 48.1 135.7 686.0 686.7 19.8 -295.6 -68.5
Operating Budget 45.7 407.4 57.8 46.1 133.7 536.9 537.5 24.9 -273.7 -67.2
Development Budget 12.8 23.9 0.0 2.1 2.1 149.1 149.1 1.4 -21.8 -91.4
51 Attorne y Ge ne ra l 60.2 217.6 141.7 87.3 274.2 929.2 932.6 29.4 56.6 26.0
Operating Budget 57.2 185.9 138.0 87.3 270.3 724.7 728.1 37.1 84.4 45.4
Development Budget 3.0 31.7 3.7 0.0 3.9 204.6 204.6 1.9 -27.8 -87.8
72 Ele ction Commission 9.6 23.2 11.3 9.8 30.4 108.1 108.1 28.2 7.2 31.2
Operating Budget 9.6 23.2 11.3 9.8 30.4 86.1 86.1 35.3 7.2 31.2
Development Budget 0.0 0.0 0.0 0.0 0.0 21.9 21.9 0.0 0.0 N/A
62 IAR CSC 103.7 192.6 59.2 50.4 148.4 811.3 829.6 17.9 -44.2 -22.9
Operating Budget 25.6 78.6 26.5 28.7 82.5 205.2 223.6 36.9 3.9 5.0
Development Budget 78.0 114.0 32.7 21.7 65.9 606.1 606.1 10.9 -48.1 -42.2
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 53.7 108.1 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 108.1 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 11.6 28.2 11.2 14.2 36.5 132.8 139.1 26.2 8.3 29.5
Operating Budget 11.6 28.2 11.2 14.2 36.5 88.3 94.5 38.6 8.3 29.5
Development Budget 0.0 0.0 0.0 0.0 0.0 44.6 44.6 0.0 0.0 N/A
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 156.4 546.4 265.3 174.6 534.9 2,427.9 2,659.1 20.1 -11.5 -2.1
Operating Budget 138.9 468.5 258.5 152.3 505.8 1,555.1 1,786.3 28.3 37.3 8.0
Development Budget 17.4 77.9 6.8 22.3 29.1 872.8 872.8 3.3 -48.8 -62.6
74 Le ga l T ra ining Ce nte r 0.9 2.6 0.0 0.0 0.0 50.0 50.0 0.0 -2.6 -100.0
Operating Budget 0.9 2.6 0.0 0.0 0.0 0.0 0.0 N/A -2.6 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 50.0 50.0 0.0 0.0 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 1045.7 3750.3 1343.5 1044.6 3563.8 10,853.4 11,936.0 29.9 -186.5 -5.0
Operating Budget 900.4 3413.9 1270.6 907.4 3333.9 7,500.9 8,583.4 38.8 -80.0 -2.3
Development Budget 145.2 336.4 72.8 137.3 229.9 3,352.5 3,352.5 6.9 -106.5 -31.6
Source: FPU using AFMIS data downloaded on the 17 September 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.

-9-
Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1390 Y T 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 MY R Budge t* Budge t
42 Ministry of P ublic W orks 351.0 987.5 2,550.8 1,331.7 4,880.0 23,763.2 23,764.4 20.5 3,892.6 394.2
Operating Budget 96.3 169.7 95.0 173.9 311.5 1,244.1 1,245.2 25.0 141.8 83.5
Development Budget 254.8 817.8 2,455.8 1,157.8 4,568.6 22,519.2 22,519.2 20.3 3,750.8 458.7
45 Ministry of T ra nsport a nd Avia tion 52.6 186.4 216.0 116.6 402.1 2,447.8 2,530.6 15.9 215.7 115.8
Operating Budget 47.0 134.8 86.0 51.0 173.3 358.5 441.3 39.3 38.5 28.5
Development Budget 5.6 51.6 129.9 65.6 228.8 2,089.3 2,089.3 11.0 177.3 343.8
34 Ministry of Communica tion 89.8 176.5 57.8 58.9 166.4 2,418.7 2,421.2 6.9 -10.1 -5.7
Operating Budget 45.2 125.9 49.1 44.0 136.1 368.6 371.1 36.7 10.2 8.1
Development Budget 44.6 50.6 8.7 14.9 30.3 2,050.1 2,050.1 1.5 -20.3 -40.1
41 Ministry of E ne rgy a nd W a te r 296.7 1,156.5 410.2 420.5 897.7 12,426.6 12,440.9 7.2 -258.8 -22.4
Operating Budget 30.4 103.8 33.0 32.4 98.8 303.6 317.9 31.1 -5.0 -4.8
Development Budget 266.3 1,052.7 377.2 388.1 798.8 12,123.0 12,123.0 6.6 -253.8 -24.1
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 559.5 559.5 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 0.0 559.5 559.5 0.0 0.0 N/A
83 D a Brishna S hirka t 17.2 17.2 120.3 75.1 218.9 4,048.2 4,048.2 5.4 201.7 1172.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 17.2 17.2 120.3 75.1 218.9 4,048.2 4,048.2 5.4 201.7 1172.2
49 Ministry of U rba n D e ve lopme nt 48.2 115.6 216.7 274.7 500.1 747.5 754.0 66.3 384.4 332.5
Operating Budget 7.2 27.0 20.2 16.9 43.3 136.5 143.0 30.3 16.3 60.4
Development Budget 41.0 88.6 196.5 257.8 456.8 611.0 611.0 74.8 368.2 415.4
84 Inde pe nde nt Boa rd of ne w Ka bul 7.3 36.8 15.3 22.7 38.2 350.0 350.0 10.9 1.5 4.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 7.3 36.8 15.3 22.7 38.2 350.0 350.0 10.9 1.5 4.0
32 Ministry of Mine s a nd Industrie s 67.1 179.0 115.2 166.2 364.9 3,744.6 3,759.7 9.7 185.9 103.8
Operating Budget 41.0 98.0 34.6 44.1 128.3 328.5 343.6 37.3 30.2 30.8
Development Budget 26.1 81.0 80.6 122.1 236.6 3,416.1 3,416.1 6.9 155.6 192.2
65 Ge ode sy a nd Ca rtogra phy Office 12.9 37.7 10.8 13.1 40.6 273.1 275.1 14.8 2.9 7.7
Operating Budget 12.9 37.7 10.8 13.1 40.6 97.9 100.0 40.6 2.9 7.7
Development Budget 0.0 0.0 0.0 0.0 0.0 175.1 175.1 0.0 0.0 N/A
60 D ire ctora te of E nvironme nt 15.3 37.1 15.8 18.0 47.3 179.3 192.2 24.6 10.2 27.4
Operating Budget 13.8 35.6 15.8 18.0 47.3 122.9 135.8 34.8 11.6 32.6
Development Budget 1.5 1.5 0.0 0.0 0.0 56.4 56.4 0.0 -1.5 -100.0
75 Afgha nista n H igh Atomic E ne rgy Commission 1.8 5.7 1.9 1.7 6.4 28.1 29.8 21.6 0.8 13.3
Operating Budget 1.8 5.7 1.9 1.7 6.4 25.9 27.6 23.3 0.8 13.3
Development Budget 0.0 0.0 0.0 0.0 0.0 2.2 2.2 0.0 0.0 N/A
77 P rovincia l Muncipa litie s 12.4 0.0 48.3 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 12.4 0.0 48.3 0.0 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 19.1 0.0 0.0 48.3 1,355.2 1,355.2 3.6 29.3 153.3
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 19.1 0.0 0.0 48.3 1,355.2 1,355.2 3.6 29.3 153.3
T ota l Infra structure a nd N a tura l R e source s 972.4 2955.0 3779.1 2499.3 7610.9 52,341.7 52,480.7 14.5 4655.9 157.6
Operating Budget 295.6 738.3 346.6 395.2 985.6 2,986.5 3,125.5 31.5 247.2 33.5
Development Budget 676.8 2216.7 3432.5 2104.0 6625.4 49,355.2 49,355.2 13.4 4408.6 198.9
27 Ministry of E duca tion 2,465.0 6,383.0 3,601.9 2,793.7 7,655.0 26,130.2 26,398.5 29.0 1,272.0 19.9
Operating Budget 2,018.7 5,798.4 3,246.8 2,549.5 7,052.2 19,628.7 19,897.0 35.4 1,253.8 21.6
Development Budget 446.3 584.6 355.1 244.2 602.8 6,501.5 6,501.5 9.3 18.2 3.1
28 Ministry of H ighe r E duca tion 327.0 733.8 374.6 372.6 846.7 4,999.7 5,008.0 16.9 113.0 15.4
Operating Budget 250.0 578.4 302.5 337.7 739.7 2,185.9 2,194.2 33.7 161.3 27.9
Development Budget 76.9 155.3 72.1 34.9 107.0 2,813.8 2,813.8 3.8 -48.3 -31.1
36 Ministry of Informa tion a nd Culture 68.2 175.9 69.7 77.7 196.0 1,157.0 1,169.6 16.8 20.2 11.5
Operating Budget 59.5 165.3 63.0 77.7 189.3 594.0 606.6 31.2 23.9 14.5
Development Budget 8.7 10.6 6.7 0.0 6.8 563.0 563.0 1.2 -3.8 -35.8
61 S cie nce Aca de my 13.6 49.0 19.3 14.2 53.2 165.9 166.2 32.0 4.2 8.6
Operating Budget 12.9 48.2 18.6 13.3 51.6 114.8 115.1 44.9 3.4 7.1
Development Budget 0.7 0.7 0.7 0.9 1.5 51.1 51.1 3.0 0.8 105.8
63 N a tiona l Olympic Committe e 36.3 97.8 37.0 47.7 88.4 569.7 569.7 15.5 -9.3 -9.6
Operating Budget 34.8 58.8 29.0 34.1 66.8 183.2 183.2 36.5 8.0 13.7
Development Budget 1.5 39.0 8.0 13.6 21.6 386.5 386.5 5.6 -17.4 -44.6
T ota l E duca tion 2910.1 7439.4 4102.4 3306.0 8839.4 33,022.5 33,312.0 26.5 1400.0 18.8
Operating Budget 2375.9 6649.1 3659.8 3012.4 8099.6 22,706.6 22,996.1 35.2 1450.5 21.8
Development Budget 534.2 790.3 442.6 293.6 739.8 10,315.9 10,315.9 7.2 -50.5 -6.4
39 Ministry of Agriculture 301.7 707.5 879.3 629.0 1,662.5 7,842.3 7,846.3 21.2 954.9 135.0
Operating Budget 113.5 290.7 133.2 100.4 327.9 906.8 910.7 36.0 37.2 12.8
Development Budget 188.2 416.8 746.1 528.6 1,334.6 6,935.6 6,935.6 19.2 917.8 220.2
48 Ministry of Counte r N a rcotics 16.4 35.1 14.1 10.1 36.0 646.2 649.0 5.5 0.8 2.3
Operating Budget 8.7 27.4 14.1 10.1 36.0 96.2 99.0 36.3 8.5 31.0
Development Budget 7.7 7.7 0.0 0.0 0.0 550.0 550.0 0.0 -7.7 -100.0
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 272.5 2,702.7 608.8 613.4 1,510.5 18,288.6 18,291.7 8.3 -1,192.2 -44.1
Operating Budget 47.0 135.6 48.1 39.9 141.1 393.4 396.5 35.6 5.5 4.1
Development Budget 225.5 2,567.2 560.6 573.5 1,369.5 17,895.2 17,895.2 7.7 -1,197.7 -46.7
T ota l Agriculture a nd R ura l D e ve lopme nt 590.6 3445.4 1502.2 1252.6 3209.0 26,777.2 26,787.0 12.0 -236.5 -6.9
Operating Budget 169.2 453.7 195.4 150.4 504.9 1,396.4 1,406.3 35.9 51.2 11.3
Development Budget 421.4 2991.7 1306.8 1102.2 2704.1 25,380.7 25,380.7 10.7 -287.6 -9.6
Source: FPU using AFMIS data downloaded on the 17 September 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.

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Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 Origna l Curre nt % 1390 Y T 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 MY R Budge t* Budge t
37 Ministry of P ublic H e a lth 891.8 1,586.7 577.5 789.6 1,576.1 11,186.8 11,194.1 14.1 -10.6 -0.7
Operating Budget 190.2 574.4 207.1 206.1 615.7 2,080.5 2,087.9 29.5 41.3 7.2
Development Budget 701.5 1,012.3 370.4 583.5 960.4 9,106.3 9,106.3 10.5 -51.9 -5.1
T ota l H e a lth 891.8 1586.7 577.5 789.6 1576.1 11,186.8 11,194.1 14.1 -10.6 -0.7
Operating Budget 190.2 574.4 207.1 206.1 615.7 2,080.5 2,087.9 29.5 41.3 7.2
Development Budget 701.5 1012.3 370.4 583.5 960.4 9,106.3 9,106.3 10.5 -51.9 -5.1
46 Ministry of Frontie rs a nd T riba l Affa irs 58.2 128.6 35.6 36.5 114.5 396.1 398.0 28.8 -14.1 -11.0
Operating Budget 45.0 115.4 35.6 36.5 114.5 294.4 296.4 38.6 -0.9 -0.8
Development Budget 13.2 13.2 0.0 0.0 0.0 101.7 101.7 0.0 -13.2 -100.0
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 1,184.7 2,345.6 1,316.4 1,194.0 3,713.6 1,776.7 5,810.7 63.9 1,368.0 58.3
Operating Budget 1,167.1 2,292.6 1,255.9 1,174.0 3,607.0 924.9 4,958.9 72.7 1,314.4 57.3
Development Budget 17.7 53.0 60.5 19.9 106.6 851.8 851.8 12.5 53.6 101.0
29 Ministry of R e fuge e s a nd R e pa tria te s 36.6 71.3 26.6 17.0 59.8 230.2 231.4 25.8 -11.5 -16.1
Operating Budget 16.8 46.1 15.8 13.2 45.2 126.8 128.0 35.3 -0.9 -1.9
Development Budget 19.8 25.3 10.8 3.8 14.6 103.5 103.5 14.1 -10.6 -42.2
38 Ministry of W ome n Affa irs 17.2 44.1 17.0 31.4 63.6 241.7 243.3 26.1 19.5 44.3
Operating Budget 13.3 40.2 14.2 12.8 42.3 135.5 137.1 30.9 2.1 5.3
Development Budget 3.9 3.9 2.7 18.5 21.3 106.2 106.2 20.0 17.4 445.9
68 Office of D isa ste r P re pa re dne ss 5.5 15.8 6.5 6.1 21.5 99.9 99.9 21.5 5.7 36.2
Operating Budget 5.5 15.8 6.5 6.1 18.6 66.9 66.9 27.9 2.9 18.1
Development Budget 0.0 0.0 0.0 0.0 2.9 33.0 33.0 8.7 2.9 N/A
76 D ire ctora te of Kochis 4.4 11.5 7.5 4.3 14.3 38.5 39.0 36.7 2.8 23.9
Operating Budget 3.8 8.1 4.1 4.3 11.0 32.7 33.2 33.0 2.9 35.6
Development Budget 0.6 3.4 3.3 0.0 3.3 5.8 5.8 57.6 -0.1 -3.6
T ota l S ocia l P rote ction 1306.6 2616.9 1409.6 1289.2 3987.3 2,783.2 6,822.5 58.4 1370.4 52.4
Operating Budget 1251.4 2518.1 1332.3 1246.9 3838.7 1,581.3 5,620.6 68.3 1320.5 52.4
Development Budget 55.2 98.8 77.3 42.3 148.6 1,201.9 1,201.9 49.8 50.4
20 Ministry of Fina nce 296.6 888.2 466.2 407.3 1,130.8 5,705.0 5,996.6 18.9 242.6 27.3
Operating Budget 181.8 551.1 187.5 249.4 626.4 1,339.1 1,630.7 38.4 75.3 13.7
Development Budget 114.8 337.1 278.7 157.8 504.4 4,365.8 4,365.8 11.6 167.3 49.6
25 Ministry of Comme rce 21.5 66.2 51.4 47.1 114.7 548.5 549.4 20.9 48.5 73.4
Operating Budget 21.2 59.2 43.6 26.8 86.1 244.9 245.7 35.1 26.9 45.5
Development Budget 0.3 7.0 7.8 20.3 28.6 303.6 303.6 9.4 21.6 310.4
35 Ministry of E conomy 27.9 98.7 37.7 92.3 162.1 770.1 776.0 20.9 63.4 64.3
Operating Budget 14.1 51.2 17.5 17.0 56.7 179.3 185.2 30.6 5.5 10.8
Development Budget 13.8 47.5 20.2 75.2 105.4 590.8 590.8 17.8 57.9 122.0
66 Control a nd Audit Office 11.6 29.1 11.6 24.5 46.2 447.8 447.9 10.3 17.1 58.7
Operating Budget 8.5 20.9 7.5 7.9 23.1 70.3 70.3 32.8 2.2 10.5
Development Budget 3.1 8.2 4.1 16.6 23.1 377.5 377.5 6.1 14.9 181.2
73 Ce ntra l S ta tistics Office 11.6 39.3 17.2 12.2 45.7 295.3 295.6 15.5 6.4 16.3
Operating Budget 10.1 10.1 13.1 9.9 37.1 99.1 99.4 37.3 27.0 267.6
Development Budget 1.5 29.2 4.1 2.3 8.6 196.2 196.2 4.4 -20.6 -70.4
58 Afgha nista n N a tiona l S ta nda rd Authority 4.4 11.7 3.2 4.2 11.0 279.5 280.3 3.9 -0.7 -6.3
Operating Budget 4.4 4.4 3.2 4.2 11.0 46.9 47.7 23.0 6.5 147.8
Development Budget 0.0 7.3 0.0 0.0 0.0 232.7 232.7 0.0 -7.3 -100.0
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 373.6 1133.2 587.3 587.6 1510.5 8,046.2 8,345.7 18.1 377.4 33.3
Operating Budget 240.2 696.9 272.4 315.4 840.4 1,979.6 2,279.1 36.9 143.5 20.6
Development Budget 133.4 436.2 314.9 272.2 670.1 6,066.6 6,066.6 11.0 233.9 53.6
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 50.0 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 50.0 0.0 N/A 0.0 N/A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 225.7 225.7 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 0.0 225.7 225.7 0.0 0.0 N/A
86 E xtra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 73.5 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 73.5 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 21,109.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,875.0 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 21,109.0 299.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 -
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2
25 T OT AL GR OS S E XP E N D IT U R E S 15,077.3 43,393.3 22,584.6 22,740.9 61,108.0 244,531.4 244,531.4 25.0 17,714.7 40.8
Operating Budget 12,369.3 35,470.7 16,565.4 18,010.4 48,832.3 134,276.5 134,276.5 36.4 13,361.6 37.7
Development Budget 2,708.0 7,922.6 6,019.1 4,730.5 12,275.7 110,254.9 110,254.9 11.1 4,353.2 54.9
Source: FPU using AFMIS data downloaded on the 17 September 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.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1390 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
2 T OT AL N E T E XP E N D IT U R E 15,075.8 43,377.4 22,505.3 22,748.7 61,042.8 17,665.4 40.7

150 Sale of Land and Buildings 3.4 26.1 89.8 15.2 113.3 87.2 334.6

2+150 T OT AL GR OS S E XP E N D IT U R E 15,079.2 43,403.4 22,595.2 22,763.9 61,156.1 17,752.7 40.9

R E CU R R E N T E XP E N D IT U R E 14,099.2 38,499.3 19,073.8 20,935.7 54,757.9 16,258.6 42.2
CAP IT AL E XP E N D IT U R E 980.0 4,904.1 3,521.3 1,828.2 6,398.2 1,494.1 30.5

701 Ge ne ra l P ublic S e rvice s 1,211.2 3,658.8 3,268.8 2,629.2 8,376.2 4,717.3 128.9
Recurrent Expenditure 1,118.4 3,352.2 2,903.1 2,252.6 7,610.6 4,258.4 127.0
Capital Expenditure 92.7 306.6 365.7 376.7 765.5 458.9 149.7
702 D e fe nce 4,037.2 12,652.9 4,108.3 6,536.2 18,006.5 5,353.6 42.3
Recurrent Expenditure 3,947.0 12,468.8 4,008.5 6,461.0 17,804.2 5,335.4 42.8
Capital Expenditure 90.2 184.1 99.7 75.2 202.3 18.2 9.9
703 P ublic Orde r a nd S a fe ty 3,099.6 8,589.3 5,166.3 5,429.5 12,942.7 4,353.4 50.7
Recurrent Expenditure 3,057.8 8,524.9 5,158.5 5,409.7 12,914.0 4,389.1 51.5
Capital Expenditure 41.8 64.5 7.8 19.8 28.7 -35.7 -55.4
704 E conomic Affa irs 1,581.5 6,482.2 5,056.8 3,702.2 10,665.1 4,182.9 64.5
Recurrent Expenditure 1,218.9 2,728.0 2,297.0 2,727.7 5,934.0 3,205.9 117.5
Capital Expenditure 362.5 3,754.2 2,759.7 974.6 4,731.1 976.9 26.0
705 E nvironme nta l P rote ction 21.4 44.4 15.8 22.3 51.6 7.2 16.3
Recurrent Expenditure 13.8 35.6 15.8 18.1 47.3 11.7 32.9
Capital Expenditure 7.6 8.7 0.0 4.2 4.2 -4.5 -51.5
706 H ousing a nd Communa l Amme nitie s 58.0 130.7 206.9 269.4 483.9 353.1 270.2
Recurrent Expenditure 42.3 84.2 45.0 45.0 97.6 13.4 15.9
Capital Expenditure 15.7 46.5 161.8 224.4 386.3 339.8 730.5
707 H e a lth 903.7 1,608.9 583.9 795.0 1,592.7 -16.3 -1.0
Recurrent Expenditure 891.5 1,568.1 546.8 747.6 1,508.2 -59.8 -3.8
Capital Expenditure 12.3 40.9 37.0 47.4 84.4 43.5 106.5
708 R e cre a tion, Culture a nd R e ligion 163.2 705.5 164.8 174.3 421.9 -283.6 -40.2
Recurrent Expenditure 146.5 639.4 141.2 158.1 381.8 -257.6 -40.3
Capital Expenditure 16.7 66.1 23.6 16.3 40.1 -26.0 -39.4
709 E duca tion 2,846.2 7,270.0 4,023.6 3,205.5 8,615.7 1,345.6 18.5
Recurrent Expenditure 2,532.3 6,868.3 3,957.7 3,116.0 8,460.2 1,591.9 23.2
Capital Expenditure 313.8 401.8 65.9 89.6 155.5 -246.2 -61.3
710 S ocia l P rote ction 1,157.2 2,260.6 0.0 0.0 0.0 -2,260.6 -100.0
Recurrent Expenditure 1,130.6 2,229.8 0.0 0.0 0.0 -2,229.8 -100.0
Capital Expenditure 26.6 30.8 0.0 0.0 0.0 -30.8 -100.0
Source: FPU using AFMIS data downloaded on the 17 September 2012

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Table 9. Transactions in Nonfinancial Assets in the I ntegrated Core Budget

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 976.6 4,878.1 3,431.5 1,813.0 6,284.9 1,406.9 28.8
Land and Buildings 623.3 2,182.6 3,063.0 1,524.6 5,582.6 3,400.1 155.8
251/8 Purchase of Land and Buildings 626.6 2,208.6 3,152.8 1,539.7 5,695.9 3,487.3 157.9
251 Buildings and Structures 613.8 2,182.4 3,131.3 1,539.2 5,673.4 3,491.0 160.0
258 Land 12.8 26.3 21.5 0.5 22.5 -3.7 -14.1
150 Sale of Land and Buildings -3.4 -26.1 -89.8 -15.2 -113.3 -87.2 334.6
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) 137.6 361.7 258.7 218.9 522.9 161.2 44.6
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 215.7 2,333.7 109.9 69.6 179.4 -2,154.3 -92.3
Source: FPU using AFMIS data downloaded on the 17 September 2012

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1390 Y T D
M onthly YT D M onthly M onthly 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 4,364.4 -12,677.3 2,577.9 3,286.9 -14,638.8 -1,961.5 15.5

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 4,292.9 -11,322.0 2,502.7 1,926.0 -5,081.6 6,240.4 -55.1
D ome stic 4,292.9 -11,322.0 2,502.7 1,926.0 -5,081.6 6,240.4 -55.1
Currency and Deposits 1,684.7 -6,287.4 168.9 -955.9 -1,874.1 4,413.3 -70.2
311 Treasury Single Account 324.8 -5,201.0 -1,695.8 -2,200.3 -5,896.1 -695.1 13.4
313 Donor Accounts 1,399.6 -1,066.8 1,864.6 1,244.3 4,021.8 5,088.7 -477.0
314/90 Other Deposit Accounts -39.8 -19.6 0.0 0.2 0.2 19.8 -101.0
317 Loans 0.4 18.3 0.0 0.0 10.7 -7.7 -41.8
319 Other Accounts Receivable -19.1 404.9 260.7 41.1 466.5 61.6 15.2
Other Assets 2,626.9 -5,457.8 2,073.1 2,840.7 -3,684.7 1,773.1 -32.5
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 71.5 -1,355.3 75.2 1,360.9 -9,557.2 -8,201.9 605.2
D ome stic 8.3 -1,497.1 -188.1 295.9 -10,891.3 -9,394.2 627.5
411 Accounts Payable -6.0 36.0 18.8 27.1 86.3 50.3 139.6
413 Pension Liabilities -0.9 3.1 31.1 17.3 48.8 45.7 1478.4
423 Other Payables 39.8 39.8 0.0 0.0 0.0 -39.8 -100.0
451 Other Liabilities -24.6 -1,576.0 -238.0 251.6 -11,026.4 -9,450.4 599.6
Fore ign 63.2 141.8 263.3 1,064.9 1,334.1 1,192.3 840.7
431 Foreign Currency -8.5 -13.4 0.1 2.9 3.2 16.6 -123.8
181-2 Loans 71.7 155.2 263.2 1,062.0 1,330.9 1,175.7 757.4
Source: FPU using AFMIS data downloaded on the 17 September 2012

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa r - 4 Sa r - 4 Ja w - 3 Sa r - 4 Sa r - 4 1390 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 10,711.4 56,054.7 19,927.4 19,461.8 75,681.6 19,626.9 35.0
2-25 Expenditures (Recurrent) 14,099.2 38,499.3 19,073.8 20,935.7 54,757.9 16,258.6 42.2
23 Interest 7.2 44.7 40.4 6.3 46.7 2.0 4.5

N e t Ba la nce (1-2-25) -3,387.8 17,555.4 853.6 -1,473.9 20,923.7 3,368.4 19.2

P rima ry Ba la nce (1-2-25+23) -3,380.6 17,600.1 894.1 -1,467.5 20,970.5 3,370.4 19.1

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

25 Net Acquisition of Nonfinancial Assets 976.6 4,878.1 3,431.5 1,813.0 6,284.9 1,406.9 28.8

N e t Le nding-Borrowing (1-2) -4,364.4 12,677.3 -2,577.9 -3,286.9 14,638.8 1,961.5 15.5

Fina ncing (3+4+5) 4,364.4 -12,677.3 2,577.9 3,286.9 -14,638.8 -1,961.5 15.5

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 4,292.9 -11,322.0 2,502.7 1,926.0 -5,081.6 6,240.4 -55.1
4 Net Acquisition of Financial Liabilities 71.5 -1,355.3 75.2 1,360.9 -9,557.2 -8,201.9 605.2

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

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 17 September 2012

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Footnotes

Table 2 3

1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.

Table 4 5

1/ Interest category does not include loan principal payments.

2/ Proceeds from sale of fixed assets are net off from the total.

Table 8

1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.

Tables 9 - 10

1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.

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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.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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