Monthly Fiscal Bulletin, Month 3, 1391

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

All tables generated using AFMIS data downloaded on 1 August 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 Total domestic revenues collected for the 3rd month were Afs 8.8 billion compared to Afs 7.1 billion
in 2nd month 1391. For the YTD, around Afs 25.4 billion were collected against the target of Afs 28.1
billion up until 3rd month.
o Operating grants receipts were Afs 7.1 billion in the 3rd month compared to Afs 3.2 billion the same
period in the previous year, while for the YTD the receipts were Afs 26.2 billion.
o Total operating expenditures, for the YTD, were Afs 30.8 billion, whereas they were Afs 23.1 billion
in the same period 1390.
o The Operating Budget balance, for the YTD, was Afs 20.7 billion compared to about Afs 17.7 billion
in 1390.
Development Budget highlights:
o Total development budget expenditures were Afs 6.0 billion for the 3rd month compared to Afs 1.5
billion for the 2nd month. While for the YTD, the spending were Afs 7.6 billion compared to Afs 5.2
billion the same period 1390.
o Development grants receipts, for the YTD, were Afs 4.7 billion compared to Afs 4.5 billion received
the same period 1390.
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o The Development Budget balance, for the YTD, was a deficit of Afs 2.9 billion.
 Targets
Total Domestic 87,910 REVENUE SUMMARY
Revenue 77,654
This section illustrates revenues
(Afs million) 67,398 received from the Government that are
57,141 used to finance its expenditures and
47,471
deliver Government services. These
Actual collections revenues may either be domestically
37,801
25,384 raised revenues or donor grants.
28,131
16,562 Further information is available in
18,754
9,447 Tables 2 and 3.
9,377
AFMIS data extract 1 August 2012

14.0
Domestic Revenue Developments
13.3
Domestic Revenue (Afs billion)
12.0 11.3 1390 YTD Total domestic revenues, for the
9.9
1391 YTD YTD, were Afs 25.4 billion against
10.0 9.4
1391 YTD Target
7.8
the target of Afs 28.1 billion,
8.0 7.2
6.3
slightly falling behind the target by
6.0 5.7
around 9.6 percent.
4.2
4.0 Total YTD tax revenues were Afs
2.0
11.3 billion up till 3rd month,
0.8
0.5 0.6 exceeding the 1390 YTD actual, but
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions falling behind the YTD target for
Taxes and Miscellaneous
1391.
AFMIS data extract 1 August 2012 Total YTD customs duties were
Afs 7.2 billion, falling behind both
60.0
Donor Grants (Afs billion) 1390 YTD the YTD actual for 1390 and the
50.0
1391 YTD YTD target1391.
Total YTD non-tax revenues were
40.0
Afs 6.3 billion including Afs 2.5
30.0 billion from Aynak, exceeding both
26.2
1390 YTD actual and YTD target for
20.0 17.4 1391.
10.0
Donor Grant Developments
4.5 4.7
Total YTD operating grants receipts
- were Afs 26.2 billion as compared
Operating Grants Development Grants
AFMIS data extract 1 August 2012 to Afs 17.4 billion in 1390.
Total YTD development grants
receipts were Afs 4.7 billion up till
3rd month compared to Afs 4.5
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
operating and development budgets is
29,839
30,834 available in Tables 4 to 8.
14,920 Actual expenditure
14,264
AFMIS data extract 1 August 2012
1,665 Operating Budget

Total operating expenditures, for

the YTD, were Afs 30.8 billion up till
the 3rd month compared to the
Development 98,004
110,255
Budget targets
(including supplementary budget target of Afs 44.8 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 25.5 billion up till the 3rd
49,002 52,911
47,103 month as compared to Afs 19.8
36,752 41,294
35,485 billion actual spending for 1390.
24,501 29,677
23,868 Expenditures on goods and services
12,251 18,059
Actual expenditure 1390 expenditure
12,251
7,558 were Afs 2.6 billion as compared to
1 1,533 AFMIS data extract 1 August 2012
Afs 2.1 billion actual for YTD 1390.

Development Budget
140.0
Total development expenditures,
Expenditure by economic category
120.0 (Afs billion) for the YTD, were Afs 7.6 billion up
1390 YTD
100.0
102.0
1391 YTD
till 3rd months as compared to Afs
1391 Budget 36.8 billion the YTD budget for
80.0 71.3 1391. Development spending was
60.0 lower than the YTD budget targets
40.0
41.1
(without carry forward) for 1391,
31.1
19.8
25.5
17.2
but slightly above the actual
20.0
2.6 3.2
7.9
3.8 4.4
spending for 1390.
2.1 1.4 0.2 0.2 1.0 2.6
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social
Total expenditures on goods and
services
(operating)
services Assets Assets
(development) (operating) (development)
transfers and
Interest
services were Afs 3.2 billion
compared to Afs 1.4 billion for YTD
AFMIS data extract 1 August 2012
1390.
Expenditures on acquisition of non-
financial assets were Afs 4.4 billion
up till the 3rd months 1391
-3- compared to Afs 3.8 billion in 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 25%
1391 Current Allocated Budget
Ministry of Finance 23%
1391 YTD Expenditure
Independent Directorate of Local
Governance 20%
1390 YTD Expenditure
Ministry of Public Health
20%
Ministry of Higher Education
18% Budget Execution rates
Ministry of Foreign Affairs
28%
General Directorate of National Security
33%
Ministry of Defence
19%
Ministry of Education
23%
Ministry of Interior
17%

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

AFMIS data extract 1 August 2012

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
3%
1391 Approved Budget
Ministry of Transport and Aviation
8%
1391 YTD Expenditure
Ministry of Urban Development
33%
1390 YTD Expenditure
Ministry of Agriculture 12%

Ministry of Finance
8%
Ministry of Public Health
4% Budget Execution rates
Ministry of Education
6%
Ministry of Energy and Water
3%
Ministry of Public Works
15%
Ministry of Rural Rehabilitation and
Development 4%

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

AFMIS data extract 1 August 2012

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 11,037.7 40,812.1 7,115.3 15,892.9 51,544.0 10,731.9 26.3
1 Domestic Revenues 7,838.8 23,450.3 7,114.5 8,822.2 25,384.0 1,933.7 8.2
1-19 Operating Grants 3,198.9 17,361.8 0.8 7,070.7 26,160.0 8,798.2 50.7
Ope ra ting E xpe nditure s 12,263.6 23,132.6 12,598.9 16,570.2 30,834.4 7,701.8 33.3
21 Compensation of Employees 9,697.1 19,819.8 10,454.5 13,516.9 25,509.4 5,689.6 28.7
22 Use of Goods and Services 1,414.3 2,090.6 828.1 1,604.4 2,557.0 466.4 22.3
23 Interest 37.5 37.5 0.0 40.4 40.4 2.9 7.8
24 Social Transfers 1,012.0 1,012.0 1,292.0 1,251.9 2,543.9 1,531.9 151.4
25 Gross Acquisition of Nonfinancial Assets 102.7 172.6 24.4 156.5 183.6 11.0 6.4
Ope ra ting Budge t Ba la nce
Excluding Grants -4,424.8 317.7 -5,484.4 -7,748.0 -5,450.4 -5,768.1 -1815.7
Including Grants -1,225.9 17,679.5 -5,483.7 -677.3 20,709.6 3,030.1 17.1

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 1,653.8 4,531.3 641.3 4,034.5 4,675.8 144.5 3.2
D e ve lopme nt E xpe nditure s 2,545.1 5,191.7 1,531.4 6,025.0 7,557.9 2,366.2 45.6
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,009.3 1,440.2 509.8 2,660.1 3,171.4 1,731.3 120.2
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 1,535.8 3,751.5 1,021.6 3,364.8 4,386.5 634.9 16.9
D e ve lopme nt Budge t Ba la nce -891.3 -660.4 -890.1 -1,990.5 -2,882.1 -2,221.7 336.4

IN T E GR AT E D BU D GE T
R e ve nue s 12,691.6 45,343.3 7,756.6 19,927.4 56,219.8 10,876.4 24.0
Domestic Revenues 7,838.8 23,450.3 7,114.5 8,822.2 25,384.0 1,933.7 8.2
Grants 4,852.7 21,893.1 642.1 11,105.2 30,835.8 8,942.7 40.8
E xpe nditure s 14,808.7 28,324.3 14,130.3 22,595.2 38,392.2 10,068.0 35.5
Ba la nce s
Excluding Grants -6,969.9 -4,874.0 -7,015.9 -13,773.0 -13,008.3 -8,134.3 166.9
Including Grants -2,117.2 17,019.1 -6,373.8 -2,667.7 17,827.5 808.5 4.8

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) 12,691.6 45,343.3 7,756.6 19,927.4 56,219.8 10,876.4 24.0
2-25 Recurrent Expenditures (excludes code 25) 13,170.2 24,400.1 13,084.4 19,073.8 33,822.2 9,422.1 38.6
23 Interest 37.5 37.5 0.0 40.4 40.4 2.9 7.8
N e t Ba la nce (1-2-25) -478.7 20,943.2 -5,327.8 853.6 22,397.6 1,454.4 6.9
P rima ry Ba la nce (1-2-25+23) -441.1 20,980.7 -5,327.8 894.1 22,438.0 1,457.3 6.9
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 1 August 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 Ja w - 3 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 12,691.6 45,343.3 7,756.6 19,927.4 56,219.8 10,876.4 24.0
1-19 R E V E N U E S e xcluding gra nts 7,838.8 23,450.3 7,114.5 8,822.2 25,384.0 28,131.2 90.2 1,933.7 8.2

D OME S T IC R E V E N U E S 7,838.8 23,450.3 7,114.5 8,822.2 25,384.0 28,131.2 90.2 1,933.7 8.2
11 T a x R e ve nue s 3,281.9 9,377.8 3,204.6 4,193.6 11,305.3 13,250.3 85.3 1,927.5 20.6
111 Fixed Taxes 872.4 2,296.1 870.7 944.0 2,549.0 3,223.1 79.1 252.9 11.0
112 Income Taxes 1,157.8 2,844.3 1,125.2 1,450.8 3,600.7 3,533.0 101.9 756.5 26.6
113 Property Taxes 39.1 103.2 41.5 32.6 99.5 84.2 118.2 -3.6 -3.5
114 Sales Taxes 1,019.1 3,609.3 949.8 1,273.6 4,277.7 5,457.5 78.4 668.4 18.5
116 Other Taxes 149.3 388.4 184.2 457.0 687.5 738.7 93.1 299.0 77.0
117 Tax Penalties and Fines 44.2 136.5 33.2 35.7 90.8 213.7 42.5 -45.7 -33.5
12 Customs D uty, Import T a xe s 3,023.9 7,849.5 2,570.3 2,636.5 7,193.0 9,855.3 73.0 -656.5 -8.4
13 N on T a x R e ve nue 1,276.0 5,721.4 1,261.3 1,441.4 6,256.0 4,205.3 148.8 534.6 9.3
131 Income from Capital Property 43.6 2,480.4 22.8 35.3 2,583.2 79.5 3250.0 102.8 4.1
132 Sales of Goods and Services 501.7 1,266.3 437.0 433.9 1,189.4 1,594.7 74.6 -76.9 -6.1
133 Administrative Fees 649.4 1,729.5 702.8 877.9 2,215.0 2,359.7 93.9 485.6 28.1
134 Royalties 6.3 41.7 18.7 27.8 76.1 11.4 666.1 34.3 82.3
135 Non Tax Fines and Penalties 62.7 191.2 39.7 62.0 133.8 96.0 139.4 -57.4 -30.0
136 Extractive Industry 12.3 12.3 40.3 4.4 58.5 233.4 25.0 46.2 375.3
14 Misce lla ne ous R e ve nue 9.5 -17.3 -120.0 153.4 33.4 233.4 14.3 50.7 -293.0
17 S ocia l Contributions 247.5 518.9 198.4 397.4 596.3 586.9 101.6 77.5 14.9

GR AN T S 4,852.7 21,893.1 642.1 11,105.2 30,835.8 8,942.7 29.0

191-2 Foreign Governments 3,570.5 17,733.6 0.8 7,233.1 26,322.4 8,588.8 32.6
193-4 International Organisation 1,282.3 4,159.5 641.3 3,869.1 4,510.4 350.9 7.8
195-6 Other Government Units 0.0 0.0 0.0 3.0 3.0 3.0 100.0

T OT AL OP E R AT IN G BU D GE T R E V E N U E 11,037.3 40,811.7 7,115.3 15,892.9 51,544.0 10,732.3 20.8

Domestic Revenues 7,838.4 23,449.9 7,114.5 8,822.2 25,384.0 28,131.2 90.2 1,934.1 7.6
as percentage of total 57.5 57.5 100.0 55.5 49.2
External Grant Support 3,198.9 17,361.8 0.8 7,070.7 26,160.0 8,798.2 33.6
as percentage of total 42.5 42.5 0.0 44.5 50.8
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 Ja w - 3 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 7,838.8 23,450.3 7,114.5 8,822.2 25,384.0 28,131.2 90.2 1,933.7 8.2

01 Kabul 205.2 417.2 222.1 252.6 561.5 1,395.9 40.2 144.2 34.6
02 Kapisa 6.9 10.0 10.7 7.3 20.2 24.5 82.6 10.2 102.5
03 Parwan 10.1 15.6 2.5 13.3 21.1 47.3 44.6 5.5 35.2
04 Wardak 16.3 24.6 19.8 9.9 38.1 28.9 131.6 13.5 55.0
05 Logar 7.2 12.1 5.2 7.0 16.9 30.6 55.3 4.8 39.3
06 Nangarhar 1,043.1 2,795.6 947.1 1,013.9 2,791.8 3,573.5 78.1 -3.8 -0.1
07 Laghman 13.3 22.6 5.8 12.0 21.9 35.0 62.6 -0.7 -3.1
08 Pangsher 6.1 7.6 2.1 2.5 6.3 16.0 39.2 -1.4 -17.9
09 Baghlan 14.3 28.5 9.1 24.9 63.0 62.1 101.5 34.6 121.5
10 Bamyan 3.6 6.8 4.0 5.2 10.9 21.2 51.3 4.1 59.5
11 Ghazni 19.4 35.5 20.3 33.0 66.9 61.5 108.7 31.4 88.4
12 Paktika 7.6 13.2 9.4 8.1 17.5 31.1 56.4 4.4 33.1
13 Paktiya 38.4 79.4 58.1 61.0 134.6 97.8 137.6 55.2 69.5
14 Khost 132.4 306.2 87.6 100.2 241.2 320.5 75.2 -65.1 -21.3
15 Kunar 10.3 17.7 2.7 8.6 14.4 115.5 12.5 -3.2 -18.2
16 Nuristan 0.0 0.0 0.1 0.0 0.2 8.9 1.7 0.1 214.0
17 Badakhshan 10.6 13.9 8.6 12.9 21.4 56.3 38.1 7.6 54.6
18 Takhar 14.2 27.2 11.4 18.8 41.2 66.7 61.7 14.0 51.3
19 Kunduz 181.7 367.8 95.1 112.8 299.1 366.3 81.7 -68.7 -18.7
20 Samangan 7.9 16.1 3.8 11.2 19.0 23.7 80.4 2.9 17.9
21 Balkh 745.5 2,273.0 947.4 995.9 2,654.2 3,346.4 79.3 381.1 16.8
22 Saripul 3.7 5.8 5.2 8.2 16.7 17.1 97.5 10.9 187.3
23 Ghor 4.5 8.9 4.0 11.6 18.8 19.6 95.8 9.9 110.8
24 Dikondy 1.5 2.7 1.7 2.7 4.7 11.9 39.4 2.0 71.9
25 Uruzgan 1.2 4.7 1.2 1.7 2.9 13.7 20.9 -1.9 -39.3
26 Zabul 6.6 8.5 1.7 4.3 7.8 30.6 25.6 -0.6 -7.6
27 Kandahar 368.7 796.7 0.0 0.0 170.4 1,153.5 14.8 -626.4 -78.6
28 Jawzjan 13.6 37.2 9.1 23.5 45.3 45.8 98.9 8.2 22.0
29 Faryab 149.7 368.7 223.9 231.8 562.8 538.6 104.5 194.1 52.6
30 Helmand 38.7 64.5 13.4 42.0 66.5 124.7 53.3 2.0 3.1
31 Badghis 4.2 6.9 3.3 9.8 15.1 16.3 92.8 8.2 118.7
32 Herat 2,118.8 5,031.4 1,613.1 1,806.3 4,565.8 5,044.9 90.5 -465.6 -9.3
33 Farah 72.9 164.4 69.3 66.3 208.8 164.3 127.1 44.4 27.0
34 Nimroz 278.4 871.4 432.5 506.3 1,148.0 1,141.8 100.5 276.6 31.7
90 Central Ministries 2,282.3 9,587.7 2,263.2 3,396.6 11,489.2 10,078.8 114.0 1,901.6 19.8
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 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 14,808.7 28,324.3 14,130.3 22,595.2 38,392.2 244,531.4 15.7 10,068.0 35.5
Operating Budget 12,263.6 23,109.9 12,598.9 16,570.2 30,736.2 134,276.5 22.9 7,626.3 33.0
Development Budget 2,545.1 5,214.4 1,531.4 6,025.0 7,656.0 110,254.9 6.9 2,441.7 46.8
2* T OT AL N E T E XP E N D IT U R E S 14,803.6 28,301.6 14,125.6 22,505.3 38,294.1 9,992.5 35.3
Operating Budget 12,258.5 22,959.9 12,594.2 16,480.3 30,650.7 7,690.8 33.5
Development Budget 2,545.1 5,341.6 1,531.4 6,025.0 7,643.3 2,301.7 43.1

21 Compe nsa tion of E mploye e s 9,697.1 19,819.8 10,454.5 13,516.9 25,509.4 101,952.4 25.0 5,689.6 28.7
Operating Budget 9,697.1 19,819.8 10,454.5 13,516.9 25,509.4 101,952.4 25.0 5,689.6 28.7
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 2,423.6 3,530.8 1,337.9 4,264.5 5,728.4 72,235.3 7.9 2,197.6 62.2
Operating Budget 1,414.3 2,090.6 828.1 1,604.4 2,557.0 31,093.6 8.2 466.4 22.3
Development Budget 1,009.3 1,440.2 509.8 2,660.1 3,171.4 41,141.7 7.7 1,731.3 120.2
23 Inte re st 37.5 37.5 0.0 40.4 40.4 550.0 7.4 2.9 7.8
Operating Budget 37.5 37.5 0.0 40.4 40.4 550.0 7.4 2.9 7.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 1,012.0 1,012.0 1,292.0 1,251.9 2,543.9 16,684.0 15.2 1,531.9 151.4
Operating Budget 1,012.0 1,012.0 1,292.0 1,251.9 2,543.9 16,684.0 15.2 1,531.9 151.4
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 1,638.5 3,924.2 1,046.0 3,521.3 4,570.1 79,195.2 5.8 645.9 16.5
Operating Budget 102.7 172.6 24.4 156.5 183.6 7,908.3 2.3 11.0 6.4
Development Budget 1,535.8 3,751.5 1,021.6 3,364.8 4,386.5 71,286.8 6.2 634.9 16.9
25* N e t Acquisition of N onfina ncia l Asse ts 1,633.4 3,901.5 1,041.2 3,431.5 4,471.9 570.4 14.6
Operating Budget 97.5 149.9 19.6 66.7 85.5 -64.5 -43.0
Development Budget 1,535.8 3,751.5 1,021.6 3,364.8 4,386.5 634.9 16.9

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 13,170.2 24,400.1 13,084.4 19,073.8 33,822.2 9,422.1 38.6

Operating Budget 12,160.9 22,959.9 12,574.6 16,413.7 30,650.7 7,690.8 33.5
Development Budget 1,009.3 1,440.2 509.8 2,660.1 3,171.4 1,731.3 120.2
Source: FPU using AFMIS data downloaded on the 1 August 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 Ja w - 3 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Ja w - 3 Actua l Sa w - 2 Ja w - 3 Ja w - 3 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 12,263.6 23,109.9 12,598.9 16,570.2 30,736.2 134,276.5 22.9 7,626.3 33.0
2* T OT AL N E T E XP E N D IT U R E S 12,258.5 22,959.9 12,594.2 16,480.3 30,650.7 7,690.8 33.5

21 Compe nsa tion of E mploye e s 9,697.1 19,819.8 10,454.5 13,516.9 25,509.4 101,952.4 25.0 5,689.6 28.7
of which ope ra ting budge t 9,697.1 19,819.8 10,454.5 13,516.9 25,509.4 5,689.6 28.7
211-3 Wages and Salaries 9,606.7 19,678.3 10,380.5 13,412.9 25,327.6 5,649.3 28.7
214-5 Social Benefits 90.4 141.5 74.0 104.1 181.8 40.3 28.5
219 Return of Salaries -16.5 -40.7 -20.3 -23.1 -48.5 -7.8 19.2

22 U se of Goods a nd S e rvice s 1,414.3 2,090.6 828.1 1,604.4 2,557.0 31,093.6 8.2 466.4 22.3
of which ope ra ting budge t 1,414.3 2,090.6 828.1 1,604.4 2,557.0 466.4 22.3
221 Travel 126.6 241.6 93.3 126.8 229.7 -12.0 -5.0
222 Communications 46.0 81.5 0.0 0.0 0.0 -81.5 -100.0
223 Contracted Services 37.2 52.4 32.5 71.3 104.7 52.3 99.9
224 Repairs and Maintenance 91.1 150.9 28.8 91.3 120.5 -30.5 -20.2
225 Utilities 162.1 267.7 227.5 508.7 758.7 491.0 183.4
226 Fuel 127.5 256.6 183.3 168.6 434.0 177.4 69.1
227-9 Other Use of Goods and Services 823.8 1,039.8 262.7 637.8 909.4 -130.4 -12.5

23 Inte re st 37.5 37.5 0.0 40.4 40.4 550.0 7.4 2.9 7.8

24 S ocia l T ra nsfe rs 1,012.0 1,012.0 1,292.0 1,251.9 2,543.9 16,684.0 15.2 1,531.9 151.4
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/A
243-6 Grants to Government Units & Other organisations 5.9 5.9 0.0 1.1 1.1 -4.8 -81.4
247 Social Security 990.5 990.5 1,090.7 1,145.7 2,236.4 1,245.9 125.8
248-9 Other Social Transfers 15.6 15.6 201.3 105.2 306.4 290.8 1864.1

25 Gross Acquisition of N onfina ncia l Asse ts 102.7 172.6 24.4 156.5 183.6 7,908.3 2.3 11.0 6.4
of which ope ra ting budge t 102.7 172.6 24.4 156.5 183.6 11.0 6.4
25* N e t Acquisition of N onfina ncia l Asse ts 97.5 149.9 19.6 66.7 85.5 -64.5 -43.0
150 Sale of Land and Buildings -5.1 -22.7 -4.8 -89.8 -98.1 -75.5 332.7
251 Buildings and Structures 51.6 72.2 17.4 14.7 32.1 -40.1 -55.6
252 Machinery / Equipment (>50,000) 37.4 39.9 6.8 116.5 126.1 86.2 216.3
257 Valuables 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0
258 Land 13.5 13.5 0.1 21.5 21.6 8.2 60.7
259 Capital Advance Payments 0.0 47.0 0.0 3.8 3.8 -43.2 -91.9

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) 12,160.9 22,959.9 12,574.6 16,413.7 30,650.7 7,690.8 33.5

Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 14,801.2 28,316.0 14,117.7 22,584.6 38,367.1 244,531.4 244,531.4 15.7% 10,051.1 35.5
Operating Budget 12,263.6 23,117.2 12,593.0 16,565.4 30,821.8 134,276.5 134,276.5 23.0% 7,704.7 33.3
Development Budget 2,537.6 5,198.8 1,524.7 6,019.1 7,545.3 110,254.9 110,254.9 6.8% 2,346.5 45.1

S e curity 6,325.3 13,479.9 8,321.8 9,283.0 18,838.9 78,135.8 101,695.4 18.5% 5,359.0 39.8
Operating Budget 6,325.3 13,479.9 8,321.3 9,281.3 18,836.7 76,810.8 100,370.4 18.8% 5,356.9 39.7
Development Budget 0.0 0.0 0.5 1.7 2.2 1,325.0 1,325.0 0.2% 2.2 N/A

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

H uma n R ights 1,643.7 2,704.6 943.4 1,343.5 2,519.2 10,853.4 11,936.0 21.1% -185.4 -6.9
Operating Budget 1,516.5 2,513.5 923.6 1,270.6 2,426.5 7,500.9 8,583.4 28.3% -86.9 -3.5
Development Budget 127.2 191.1 19.8 72.8 92.6 3,352.5 3,352.5 2.8% -98.5 -51.5

T ota l Infra structure a nd N a tura l

R e source s 1,639.5 1,982.6 1,279.8 3,779.1 5,111.7 52,341.7 52,480.7 9.7% 3,129.1 157.8
Operating Budget 244.0 442.7 192.5 346.6 590.3 2,986.5 3,125.5 18.9% 147.7 33.4
Development Budget 1,395.5 1,539.9 1,087.3 3,432.5 4,521.3 49,355.2 49,355.2 9.2% 2,981.4 193.6

T ota l E duca tion 2,558.9 4,529.3 1,389.6 4,102.4 5,533.4 33,022.5 33,312.0 16.6% 1,004.1 22.2
Operating Budget 2,362.4 4,273.2 1,386.0 3,659.8 5,087.2 22,706.6 22,996.1 22.1% 814.0 19.0
Development Budget 196.5 256.1 3.5 442.6 446.2 10,315.9 10,315.9 4.3% 190.1 74.2

T ota l H e a lth 423.0 695.0 182.6 577.5 786.5 11,186.8 11,194.1 7.0% 91.6 13.2
Operating Budget 225.5 384.2 176.2 207.1 409.7 2,080.5 2,087.9 19.6% 25.5 6.6
Development Budget 197.5 310.8 6.4 370.4 376.9 9,106.3 9,106.3 4.1% 66.1 21.3

T ota l Agriculture a nd R ura l

D e ve lopme nt 594.1 2,854.8 429.0 1,502.2 1,956.4 26,777.2 26,787.0 7.3% -898.4 -31.5
Operating Budget 144.8 284.5 133.9 195.4 354.5 1,396.4 1,406.3 25.2% 70.0 24.6
Development Budget 449.3 2,570.3 295.1 1,306.8 1,601.9 25,380.7 25,380.7 6.3% -968.4 -37.7

T ota l S ocia l P rote ction 1,180.6 1,310.3 1,274.6 1,409.6 2,698.1 2,783.2 6,822.5 39.5% 1,387.8 105.9
Operating Budget 1,156.2 1,266.7 1,245.5 1,332.3 2,591.7 1,581.3 5,620.6 46.1% 1,325.1 104.6
Development Budget 24.4 43.6 29.0 77.3 106.3 1,201.9 1,201.9 8.8% 62.7 143.6

T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 436.2 759.6 297.0 587.3 923.0 8,046.2 8,345.7 11.1% 163.4 21.5
Operating Budget 289.0 472.6 214.0 272.4 525.1 1,979.6 2,279.1 23.0% 52.5 11.1
Development Budget 147.2 287.0 83.0 314.9 397.9 6,066.6 6,066.6 6.6% 110.9 38.7

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 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 2,012.2 4,657.3 1,956.5 4,831.0 6,869.1 33,102.5 41,817.9 16.4 2,211.8 47.5
Operating Budget 2,012.2 4,657.3 1,956.5 4,830.6 6,868.7 32,730.3 41,445.8 16.6 2,211.4 47.5
Development Budget 0.0 0.0 0.0 0.4 0.4 372.1 372.1 0.1 0.4 N/A
22 Ministry of D e fe nce 3,626.5 7,421.5 4,781.6 4,000.2 9,545.1 36,565.4 51,243.1 18.6 2,123.6 28.6
Operating Budget 3,626.5 7,421.5 4,781.6 3,999.2 9,544.0 36,538.2 51,215.9 18.6 2,122.6 28.6
Development Budget 0.0 0.0 0.0 1.0 1.0 27.2 27.2 3.8 1.0 N/A
23 Ministry of Fore ign Affa irs 68.5 230.1 179.2 361.5 542.3 2,650.8 2,713.4 20.0 312.2 135.7
Operating Budget 68.5 230.1 178.7 361.3 541.6 1,903.7 1,966.3 27.5 311.5 135.4
Development Budget 0.0 0.0 0.5 0.2 0.7 747.1 747.1 0.1 0.7 N/A
15 Pre side ntia l Prote ctive Se rvice 106.3 206.6 116.0 90.0 249.4 750.9 854.5 29.2 42.9 20.7
Operating Budget 106.3 206.6 116.0 90.0 249.4 641.4 745.0 33.5 42.9 20.7
Development Budget 0.0 0.0 0.0 0.0 0.0 109.5 109.5 0.0 0.0 N/A
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 511.9 964.5 1,288.5 0.3 1,633.0 5,066.2 5,066.5 32.2 668.5 69.3
Operating Budget 511.9 964.5 1,288.5 0.3 1,633.0 4,997.2 4,997.4 32.7 668.5 69.3
Development Budget 0.0 0.0 0.0 0.0 0.0 69.1 69.1 0.0 0.0 N/A
T ota l Se curity 6325.3 13479.9 8321.8 9283.0 18838.9 78135.8 101695.4 18.5 5359.0 39.8
Operating Budget 6325.3 13479.9 8321.3 9281.3 18836.7 76810.8 100370.4 18.8 5356.9 39.7
Development Budget 0.0 0.0 0.5 1.7 2.2 1325.0 1325.0 0.2 2.2 N/A
10 Pre side nts Office 142.1 348.5 145.1 125.8 327.8 1,781.5 1,831.6 17.9 -20.7 -5.9
Operating Budget 134.9 341.4 145.1 118.1 320.2 1,219.9 1,270.0 25.2 -21.2 -6.2
Development Budget 7.1 7.1 0.0 7.6 7.6 561.6 561.6 1.4 0.5 7.0
11 N a tiona l Asse mbly Me sha nro Jirga 68.5 118.8 33.5 91.4 142.6 400.8 450.0 31.7 23.8 20.0
Operating Budget 59.5 106.6 33.5 86.7 137.9 306.4 355.6 38.8 31.3 29.4
Development Budget 9.0 12.2 0.0 4.7 4.7 94.5 94.5 5.0 -7.5 -61.5
12 N a tiona l Asse mbly W ole si Jirga 124.3 241.2 77.5 194.9 333.6 790.9 901.4 37.0 92.4 38.3
Operating Budget 124.3 241.2 77.5 194.9 333.6 790.9 901.4 37.0 92.4 38.3
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 134.3 285.7 159.8 116.0 297.2 1,166.7 1,167.2 25.5 11.5 4.0
Operating Budget 121.8 271.4 159.8 112.2 293.4 965.9 966.4 30.4 21.9 8.1
Development Budget 12.5 14.3 0.0 3.8 3.8 200.9 200.9 1.9 -10.5 -73.4
50 Ministry of Justice 183.6 348.2 51.1 54.0 112.0 814.8 817.7 13.7 -236.2 -67.8
Operating Budget 178.8 326.9 42.9 46.6 96.4 420.4 423.3 22.8 -230.4 -70.5
Development Budget 4.8 21.3 8.2 7.3 15.5 394.4 394.4 3.9 -5.8 -27.1
13 Administra tive Affa irs 190.3 307.4 274.1 208.3 513.6 636.4 1,172.2 43.8 206.1 67.1
Operating Budget 190.3 307.4 274.1 202.2 507.4 484.2 1,020.0 49.7 200.0 65.1
Development Budget 0.0 0.0 0.0 6.1 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 9.7 13.7 7.2 6.6 16.7 63.2 82.6 20.2 3.0 21.9
Operating Budget 9.7 13.7 7.2 6.6 16.7 63.2 82.6 20.2 3.0 21.9
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 354.4 372.8 25.7 57.8 87.6 686.0 686.7 12.8 -285.3 -76.5
Operating Budget 343.3 361.7 25.7 57.8 87.6 536.9 537.5 16.3 -274.2 -75.8
Development Budget 11.1 11.1 0.0 0.0 0.0 149.1 149.1 0.0 -11.1 -100.0
51 Attorne y Ge ne ra l 70.6 157.4 34.6 141.7 186.9 929.2 932.6 20.0 29.5 18.8
Operating Budget 59.9 128.7 34.4 138.0 183.1 724.7 728.1 25.1 54.3 42.2
Development Budget 10.7 28.6 0.2 3.7 3.9 204.6 204.6 1.9 -24.8 -86.5
72 Ele ction Commission 6.1 13.6 6.1 11.3 20.7 108.1 108.1 19.1 7.1 51.9
Operating Budget 6.1 13.6 6.1 11.3 20.7 86.1 86.1 24.0 7.1 51.9
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 49.8 88.9 28.9 59.2 98.0 811.3 829.6 11.8 9.1 10.2
Operating Budget 29.4 53.0 17.4 26.5 53.8 205.2 223.6 24.1 0.9 1.6
Development Budget 20.4 36.0 11.5 32.7 44.2 606.1 606.1 7.3 8.2 22.9
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 8.7 16.6 6.9 11.2 22.3 132.8 139.1 16.1 5.7 34.5
Operating Budget 8.7 16.6 6.9 11.2 22.3 88.3 94.5 23.6 5.7 34.5
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 300.2 390.0 93.0 265.3 360.3 2,427.9 2,659.1 13.5 -29.7 -7.6
Operating Budget 248.6 329.5 93.0 258.5 353.5 1,555.1 1,786.3 19.8 24.0 7.3
Development Budget 51.6 60.5 0.0 6.8 6.8 872.8 872.8 0.8 -53.7 -88.8
74 Le ga l T ra ining Ce nte r 1.1 1.7 0.0 0.0 0.0 50.0 50.0 0.0 -1.7 -100.0
Operating Budget 1.1 1.7 0.0 0.0 0.0 0.0 0.0 N/A -1.7 -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 1643.7 2704.6 943.4 1343.5 2519.2 10,853.4 11,936.0 21.1 -185.4 -6.9
Operating Budget 1516.5 2513.5 923.6 1270.6 2426.5 7,500.9 8,583.4 28.3 -86.9 -3.5
Development Budget 127.2 191.1 19.8 72.8 92.6 3,352.5 3,352.5 2.8 -98.5 -51.5
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 590.9 636.4 988.3 2,550.8 3,548.3 23,763.2 23,764.4 14.9 2,911.9 457.6
Operating Budget 32.7 73.4 33.3 95.0 137.5 1,244.1 1,245.2 11.0 64.1 87.4
Development Budget 558.1 563.0 955.0 2,455.8 3,410.8 22,519.2 22,519.2 15.1 2,847.8 505.8
45 Ministry of T ra nsport a nd Avia tion 99.5 133.8 61.6 216.0 285.5 2,447.8 2,530.6 11.3 151.7 113.4
Operating Budget 54.9 87.8 28.2 86.0 122.2 358.5 441.3 27.7 34.4 39.2
Development Budget 44.6 46.0 33.3 129.9 163.3 2,089.3 2,089.3 7.8 117.3 255.1
34 Ministry of Communica tion 55.0 86.7 38.8 57.8 107.5 2,418.7 2,421.2 4.4 20.8 24.0
Operating Budget 53.7 80.7 32.1 49.1 92.1 368.6 371.1 24.8 11.4 14.1
Development Budget 1.3 5.9 6.7 8.7 15.4 2,050.1 2,050.1 0.7 9.4 159.0
41 Ministry of E ne rgy a nd W a te r 733.2 859.8 57.5 410.2 477.2 12,426.6 12,440.9 3.8 -382.6 -44.5
Operating Budget 42.6 73.4 24.0 33.0 66.4 303.6 317.9 20.9 -7.0 -9.5
Development Budget 690.6 786.4 33.6 377.2 410.7 12,123.0 12,123.0 3.4 -375.6 -47.8
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 0.0 0.0 23.5 120.3 143.8 4,048.2 4,048.2 3.6 143.8 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 23.5 120.3 143.8 4,048.2 4,048.2 3.6 143.8 N/A
49 Ministry of U rba n D e ve lopme nt 49.7 67.4 8.7 216.7 225.3 747.5 754.0 29.9 157.9 234.4
Operating Budget 9.5 19.8 6.2 20.2 26.4 136.5 143.0 18.4 6.6 33.3
Development Budget 40.2 47.6 2.5 196.5 199.0 611.0 611.0 32.6 151.4 318.0
84 Inde pe nde nt Boa rd of ne w Ka bul 16.7 29.5 0.3 15.3 15.6 350.0 350.0 4.4 -13.9 -47.2
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 16.7 29.5 0.3 15.3 15.6 350.0 350.0 4.4 -13.9 -47.2
32 Ministry of Mine s a nd Industrie s 68.1 111.9 77.0 115.2 198.7 3,744.6 3,759.7 5.3 86.7 77.5
Operating Budget 25.2 57.0 44.6 34.6 84.2 328.5 343.6 24.5 27.2 47.7
Development Budget 42.9 54.9 32.4 80.6 114.5 3,416.1 3,416.1 3.4 59.6 108.4
65 Ge ode sy a nd Ca rtogra phy Office 10.9 24.8 11.9 10.8 27.5 273.1 275.1 10.0 2.7 11.0
Operating Budget 10.9 24.8 11.9 10.8 27.5 97.9 100.0 27.5 2.7 11.0
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 12.3 21.8 10.4 15.8 29.2 179.3 192.2 15.2 7.4 33.9
Operating Budget 12.3 21.8 10.4 15.8 29.2 122.9 135.8 21.5 7.4 33.9
Development Budget 0.0 0.0 0.0 0.0 0.0 56.4 56.4 0.0 0.0 N/A
75 Afgha nista n H igh Atomic E ne rgy Commission 2.1 3.9 1.9 1.9 4.7 28.1 29.8 15.8 0.8 21.7
Operating Budget 2.1 3.9 1.9 1.9 4.7 25.9 27.6 17.1 0.8 21.7
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 1.2 0.0 0.0 48.3 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 1.2 0.0 0.0 48.3 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 6.7 0.0 0.0 48.3 1,355.2 1,355.2 3.6 41.7 626.9
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 6.7 0.0 0.0 48.3 1,355.2 1,355.2 3.6 41.7 626.9
T ota l Infra structure a nd N a tura l R e source s 1639.5 1982.6 1279.8 3779.1 5111.7 52,341.7 52,480.7 9.7 3129.1 157.8
Operating Budget 244.0 442.7 192.5 346.6 590.3 2,986.5 3,125.5 18.9 147.7 33.4
Development Budget 1395.5 1539.9 1087.3 3432.5 4521.3 49,355.2 49,355.2 9.2 2981.4 193.6
27 Ministry of E duca tion 2,238.0 3,918.0 1,259.4 3,601.9 4,861.3 26,130.2 26,398.5 18.4 943.2 24.1
Operating Budget 2,125.1 3,779.7 1,255.9 3,246.8 4,502.7 19,628.7 19,897.0 22.6 723.0 19.1
Development Budget 112.8 138.3 3.5 355.1 358.6 6,501.5 6,501.5 5.5 220.2 159.2
28 Ministry of H ighe r E duca tion 227.5 406.8 68.9 374.6 474.1 4,999.7 5,008.0 9.5 67.3 16.6
Operating Budget 159.8 328.4 68.9 302.5 402.0 2,185.9 2,194.2 18.3 73.6 22.4
Development Budget 67.7 78.4 0.0 72.1 72.1 2,813.8 2,813.8 2.6 -6.3 -8.0
36 Ministry of Informa tion a nd Culture 50.7 107.7 37.9 69.7 118.4 1,157.0 1,169.6 10.1 10.7 10.0
Operating Budget 49.0 105.8 37.8 63.0 111.6 594.0 606.6 18.4 5.8 5.5
Development Budget 1.7 1.8 0.1 6.7 6.8 563.0 563.0 1.2 4.9 270.2
61 S cie nce Aca de my 14.9 35.3 19.7 19.3 39.0 165.9 166.2 23.4 3.6 10.3
Operating Budget 14.9 35.3 19.7 18.6 38.3 114.8 115.1 33.3 2.9 8.3
Development Budget 0.0 0.0 0.0 0.7 0.7 51.1 51.1 1.3 0.7 N/A
63 N a tiona l Olympic Committe e 28.0 61.5 3.7 37.0 40.7 569.7 569.7 7.1 -20.8 -33.8
Operating Budget 13.6 24.0 3.7 29.0 32.7 183.2 183.2 17.8 8.7 36.4
Development Budget 14.3 37.5 0.0 8.0 8.0 386.5 386.5 2.1 -29.5 -78.7
T ota l E duca tion 2558.9 4529.3 1389.6 4102.4 5533.4 33,022.5 33,312.0 16.6 1004.1 22.2
Operating Budget 2362.4 4273.2 1386.0 3659.8 5087.2 22,706.6 22,996.1 22.1 814.0 19.0
Development Budget 196.5 256.1 3.5 442.6 446.2 10,315.9 10,315.9 4.3 190.1 74.2
39 Ministry of Agriculture 226.8 405.8 136.8 879.3 1,033.5 7,842.3 7,846.3 13.2 627.7 154.7
Operating Budget 81.2 177.2 77.0 133.2 227.5 906.8 910.7 25.0 50.3 28.4
Development Budget 145.7 228.6 59.8 746.1 805.9 6,935.6 6,935.6 11.6 577.3 252.5
48 Ministry of Counte r N a rcotics 12.0 18.8 11.7 14.1 25.8 646.2 649.0 4.0 7.0 37.5
Operating Budget 12.0 18.8 11.7 14.1 25.8 96.2 99.0 26.1 7.0 37.5
Development Budget 0.0 0.0 0.0 0.0 0.0 550.0 550.0 0.0 0.0 N/A
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 355.2 2,430.2 280.5 608.8 897.1 18,288.6 18,291.7 4.9 -1,533.1 -63.1
Operating Budget 51.6 88.5 45.2 48.1 101.2 393.4 396.5 25.5 12.7 14.3
Development Budget 303.6 2,341.7 235.3 560.6 795.9 17,895.2 17,895.2 4.4 -1,545.7 -66.0
T ota l Agriculture a nd R ura l D e ve lopme nt 594.1 2854.8 429.0 1502.2 1956.4 26,777.2 26,787.0 7.3 -898.4 -31.5
Operating Budget 144.8 284.5 133.9 195.4 354.5 1,396.4 1,406.3 25.2 70.0 24.6
Development Budget 449.3 2570.3 295.1 1306.8 1601.9 25,380.7 25,380.7 6.3 -968.4 -37.7
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 423.0 695.0 182.6 577.5 786.5 11,186.8 11,194.1 7.0 91.6 13.2
Operating Budget 225.5 384.2 176.2 207.1 409.7 2,080.5 2,087.9 19.6 25.5 6.6
Development Budget 197.5 310.8 6.4 370.4 376.9 9,106.3 9,106.3 4.1 66.1 21.3
T ota l H e a lth 423.0 695.0 182.6 577.5 786.5 11,186.8 11,194.1 7.0 91.6 13.2
Operating Budget 225.5 384.2 176.2 207.1 409.7 2,080.5 2,087.9 19.6 25.5 6.6
Development Budget 197.5 310.8 6.4 370.4 376.9 9,106.3 9,106.3 4.1 66.1 21.3
46 Ministry of Frontie rs a nd T riba l Affa irs 36.7 70.4 35.6 35.6 78.0 396.1 398.0 19.6 7.5 10.7
Operating Budget 36.7 70.4 35.6 35.6 78.0 294.4 296.4 26.3 7.5 10.7
Development Budget 0.0 0.0 0.0 0.0 0.0 101.7 101.7 0.0 0.0 N/A
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 1,093.5 1,160.9 1,203.3 1,316.4 2,519.7 1,776.7 5,810.7 43.4 1,358.8 117.0
Operating Budget 1,077.4 1,125.5 1,177.1 1,255.9 2,433.0 924.9 4,958.9 49.1 1,307.5 116.2
Development Budget 16.1 35.4 26.2 60.5 86.7 851.8 851.8 10.2 51.3 145.0
29 Ministry of R e fuge e s a nd R e pa tria te s 24.5 34.7 13.4 26.6 42.8 230.2 231.4 18.5 8.1 23.2
Operating Budget 19.0 29.3 13.4 15.8 32.0 126.8 128.0 25.0 2.7 9.3
Development Budget 5.4 5.4 0.0 10.8 10.8 103.5 103.5 10.4 5.3 98.3
38 Ministry of W ome n Affa irs 15.1 26.9 12.2 17.0 32.2 241.7 243.3 13.2 5.4 19.9
Operating Budget 15.1 26.9 12.2 14.2 29.5 135.5 137.1 21.5 2.6 9.8
Development Budget 0.0 0.0 0.0 2.7 2.7 106.2 106.2 2.6 2.7 N/A
68 Office of D isa ste r P re pa re dne ss 5.8 10.3 7.6 6.5 15.4 99.9 99.9 15.4 5.2 50.3
Operating Budget 5.8 10.3 4.7 6.5 12.6 66.9 66.9 18.8 2.3 22.5
Development Budget 0.0 0.0 2.9 0.0 2.9 33.0 33.0 8.7 2.9 N/A
76 D ire ctora te of Kochis 5.0 7.2 2.5 7.5 10.0 38.5 39.0 25.6 2.8 39.8
Operating Budget 2.1 4.3 2.5 4.1 6.7 32.7 33.2 20.1 2.4 55.1
Development Budget 2.8 2.8 0.0 3.3 3.3 5.8 5.8 57.6 0.5 16.5
T ota l S ocia l P rote ction 1180.6 1310.3 1274.6 1409.6 2698.1 2,783.2 6,822.5 39.5 1387.8 105.9
Operating Budget 1156.2 1266.7 1245.5 1332.3 2591.7 1,581.3 5,620.6 46.1 1325.1 104.6
Development Budget 24.4 43.6 29.0 77.3 106.3 1,201.9 1,201.9 62.7 143.6
20 Ministry of Fina nce 347.3 591.6 232.2 466.2 723.6 5,705.0 5,996.6 12.1 132.0 22.3
Operating Budget 228.5 369.4 164.4 187.5 377.0 1,339.1 1,630.7 23.1 7.6 2.1
Development Budget 118.8 222.3 67.9 278.7 346.6 4,365.8 4,365.8 7.9 124.3 55.9
25 Ministry of Comme rce 29.5 44.7 15.5 51.4 67.6 548.5 549.4 12.3 22.9 51.4
Operating Budget 22.8 37.9 15.0 43.6 59.3 244.9 245.7 24.2 21.4 56.4
Development Budget 6.7 6.7 0.4 7.8 8.3 303.6 303.6 2.7 1.5 23.1
35 Ministry of E conomy 32.0 70.7 25.5 37.7 69.8 770.1 776.0 9.0 -0.9 -1.2
Operating Budget 17.0 37.1 15.6 17.5 39.7 179.3 185.2 21.4 2.6 7.0
Development Budget 15.0 33.6 10.0 20.2 30.2 590.8 590.8 5.1 -3.5 -10.4
66 Control a nd Audit Office 7.8 17.6 10.1 11.6 21.7 447.8 447.9 4.8 4.2 23.6
Operating Budget 4.8 12.4 7.6 7.5 15.2 70.3 70.3 21.6 2.8 22.2
Development Budget 2.9 5.2 2.4 4.1 6.5 377.5 377.5 1.7 1.4 27.0
73 Ce ntra l S ta tistics Office 15.2 27.7 11.7 17.2 33.5 295.3 295.6 11.3 5.8 20.8
Operating Budget 11.4 11.4 9.4 13.1 27.1 99.1 99.4 27.3 15.7 138.1
Development Budget 3.8 16.3 2.3 4.1 6.3 196.2 196.2 3.2 -10.0 -61.2
58 Afgha nista n N a tiona l S ta nda rd Authority 4.4 7.3 2.0 3.2 6.7 279.5 280.3 2.4 -0.5 -7.4
Operating Budget 4.4 4.4 2.0 3.2 6.7 46.9 47.7 14.1 2.3 52.5
Development Budget 0.0 2.9 0.0 0.0 0.0 232.7 232.7 0.0 -2.9 -100.0
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 436.2 759.6 297.0 587.3 923.0 8,046.2 8,345.7 11.1 163.4 21.5
Operating Budget 289.0 472.6 214.0 272.4 525.1 1,979.6 2,279.1 23.0 52.5 11.1
Development Budget 147.2 287.0 83.0 314.9 397.9 6,066.6 6,066.6 6.6 110.9 38.7
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 14,801.2 28,316.0 14,117.7 22,584.6 38,367.1 244,531.4 244,531.4 15.7 10,051.1 35.5
Operating Budget 12,263.6 23,117.2 12,593.0 16,565.4 30,821.8 134,276.5 134,276.5 23.0 7,704.7 33.3
Development Budget 2,537.6 5,198.8 1,524.7 6,019.1 7,545.3 110,254.9 110,254.9 6.8 2,346.5 45.1
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 14,803.6 28,301.6 14,125.6 22,505.3 38,294.1 9,992.5 35.3

150 Sale of Land and Buildings 5.1 22.7 4.8 89.8 98.1 75.5 332.7

2+150 T OT AL GR OS S E XP E N D IT U R E 14,808.7 28,324.3 14,130.3 22,595.2 38,392.2 10,068.0 35.5

R E CU R R E N T E XP E N D IT U R E 13,170.2 24,400.1 13,084.4 19,073.8 33,822.2 9,422.1 38.6
CAP IT AL E XP E N D IT U R E 1,638.5 3,924.2 1,046.0 3,521.3 4,570.1 645.9 16.5

701 Ge ne ra l P ublic S e rvice s 1,362.1 2,447.7 2,254.8 3,268.8 5,746.9 3,299.2 134.8
Recurrent Expenditure 1,269.4 2,233.8 2,231.6 2,903.1 5,358.0 3,124.3 139.9
Capital Expenditure 92.7 213.9 23.2 365.7 388.9 175.0 81.8
702 D e fe nce 4,253.7 8,615.6 6,205.7 4,108.3 11,470.3 2,854.6 33.1
Recurrent Expenditure 4,180.1 8,521.8 6,181.0 4,008.5 11,343.2 2,821.4 33.1
Capital Expenditure 73.6 93.9 24.6 99.7 127.1 33.2 35.3
703 P ublic Orde r a nd S a fe ty 2,420.0 5,489.8 2,220.0 5,166.3 7,513.2 2,023.4 36.9
Recurrent Expenditure 2,408.8 5,467.1 2,218.9 5,158.5 7,504.2 2,037.2 37.3
Capital Expenditure 11.1 22.7 1.1 7.8 8.9 -13.8 -60.7
704 E conomic Affa irs 2,275.1 4,900.8 1,821.5 5,056.8 6,962.9 2,062.1 42.1
Recurrent Expenditure 971.3 1,509.1 824.7 2,297.0 3,206.3 1,697.2 112.5
Capital Expenditure 1,303.8 3,391.7 996.8 2,759.7 3,756.6 364.9 10.8
705 E nvironme nta l P rote ction 13.4 23.0 10.4 15.8 29.3 6.3 27.3
Recurrent Expenditure 12.3 21.8 10.4 15.8 29.3 7.5 34.1
Capital Expenditure 1.2 1.2 0.0 0.0 0.0 -1.2 -100.0
706 H ousing a nd Communa l Amme nitie s 55.0 72.7 7.6 206.9 214.4 141.7 194.8
Recurrent Expenditure 26.5 41.9 7.6 45.0 52.6 10.7 25.5
Capital Expenditure 28.5 30.8 0.0 161.8 161.8 131.0 425.2
707 H e a lth 428.5 705.2 187.0 583.9 797.7 92.5 13.1
Recurrent Expenditure 406.2 676.6 187.0 546.8 760.6 84.0 12.4
Capital Expenditure 22.3 28.6 0.0 37.0 37.0 8.4 29.4
708 R e cre a tion, Culture a nd R e ligion 433.2 542.2 67.6 164.8 247.5 -294.7 -54.4
Recurrent Expenditure 407.2 492.9 67.4 141.2 223.7 -269.2 -54.6
Capital Expenditure 26.0 49.3 0.2 23.6 23.8 -25.5 -51.7
709 E duca tion 2,523.2 4,423.9 1,355.9 4,023.6 5,410.1 986.2 22.3
Recurrent Expenditure 2,448.0 4,336.0 1,355.9 3,957.7 5,344.2 1,008.2 23.3
Capital Expenditure 75.2 87.9 0.0 65.9 65.9 -22.0 -25.0
710 S ocia l P rote ction 1,044.5 1,103.4 0.0 0.0 0.0 -1,103.4 -100.0
Recurrent Expenditure 1,040.3 1,099.2 0.0 0.0 0.0 -1,099.2 -100.0
Capital Expenditure 4.2 4.2 0.0 0.0 0.0 -4.2 -100.0
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 1,633.4 3,901.5 1,041.2 3,431.5 4,471.9 570.4 14.6
Land and Buildings 1,444.8 1,559.3 998.7 3,063.0 4,058.1 2,498.8 160.3
251/8 Purchase of Land and Buildings 1,449.9 1,582.0 1,003.4 3,152.8 4,156.2 2,574.3 162.7
251 Buildings and Structures 1,436.5 1,568.5 1,002.9 3,131.3 4,134.2 2,565.6 163.6
258 Land 13.5 13.5 0.6 21.5 22.1 8.6 64.0
150 Sale of Land and Buildings -5.1 -22.7 -4.8 -89.8 -98.1 -75.5 332.7
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) 123.8 224.1 42.6 258.7 304.0 79.9 35.7
257 Valuables 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0
259 Capital Advance Payments 64.7 2,118.0 0.0 109.9 109.9 -2,008.1 -94.8
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 2,112.0 -17,041.7 6,369.0 2,577.9 -17,925.7 -883.9 5.2

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S 1,840.5 -15,615.0 7,512.7 2,502.7 -7,007.6 8,607.3 -55.1
D ome stic 1,840.5 -15,615.0 7,512.7 2,502.7 -7,007.6 8,607.3 -55.1
Currency and Deposits 6,936.5 -7,972.1 9,172.7 168.9 -918.2 7,053.9 -88.5
311 Treasury Single Account 6,251.1 -5,525.9 8,276.0 -1,695.8 -3,695.8 1,830.1 -33.1
313 Donor Accounts 685.4 -2,466.5 896.7 1,864.6 2,777.6 5,244.0 -212.6
314/90 Other Deposit Accounts 0.0 20.2 0.0 0.0 0.0 -20.2 -99.8
317 Loans 3.4 17.9 8.4 0.0 10.7 -7.2 -40.4
319 Other Accounts Receivable 99.5 424.0 155.6 260.7 425.4 1.4 0.3
Other Assets -5,198.9 -8,084.8 -1,824.0 2,073.1 -6,525.5 1,559.3 -19.3
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 271.5 -1,426.8 -1,143.7 75.2 -10,918.0 -9,491.3 665.2
D ome stic 199.0 -1,505.4 -1,149.5 -188.1 -11,187.2 -9,681.8 643.1
411 Accounts Payable -37.0 42.0 -9.5 18.8 59.2 17.2 41.0
413 Pension Liabilities 2.5 4.0 -28.8 31.1 31.5 27.5 683.4
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 -100.0
451 Other Liabilities 233.5 -1,551.4 -1,111.2 -238.0 -11,278.0 -9,726.6 626.9
Fore ign 72.5 78.6 5.8 263.3 269.2 190.6 242.4
431 Foreign Currency -4.8 -4.9 0.1 0.1 0.3 5.2 -105.2
181-2 Loans 77.2 83.5 5.7 263.2 268.9 185.4 221.9
Source: FPU using AFMIS data downloaded on the 1 August 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
Ja w - 3 Ja w - 3 Sa w - 2 Ja w - 3 Ja w - 3 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 12,691.6 45,343.3 7,756.6 19,927.4 56,219.8 10,876.4 24.0
2-25 Expenditures (Recurrent) 13,170.2 24,400.1 13,084.4 19,073.8 33,822.2 9,422.1 38.6
23 Interest 37.5 37.5 0.0 40.4 40.4 2.9 7.8

N e t Ba la nce (1-2-25) -478.7 20,943.2 -5,327.8 853.6 22,397.6 1,454.4 6.9

P rima ry Ba la nce (1-2-25+23) -441.1 20,980.7 -5,327.8 894.1 22,438.0 1,457.3 6.9

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

25 Net Acquisition of Nonfinancial Assets 1,633.4 3,901.5 1,041.2 3,431.5 4,471.9 570.4 14.6

N e t Le nding-Borrowing (1-2) -2,112.0 17,041.7 -6,369.0 -2,577.9 17,925.7 883.9 5.2

Fina ncing (3+4+5) 2,112.0 -17,041.7 6,369.0 2,577.9 -17,925.7 -883.9 5.2

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 1,840.5 -15,615.0 7,512.7 2,502.7 -7,007.6 8,607.3 -55.1
4 Net Acquisition of Financial Liabilities 271.5 -1,426.8 -1,143.7 75.2 -10,918.0 -9,491.3 665.2

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 1 August 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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