1392-Monthly Fiscal Bulletin 4

Monthly Fiscal Bulletin, Month 4, 1392
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY UNIT

All tables generated using AFMIS data downloaded on 2 July 2013
TABLE OF CONTENTS
1. Budget Highlights.
2. Revenue Summary
3. Expenditure Summary
4. Budget Execution Rates
5. Tables
Table 1. Budget Summary
Table 2. Intergrated Core Budget Revenues
Table 3. Integrated Core Budget Domestic Revenues by Province
Table 4. Intergrated Core Budget Expenditures by Economic Category
Table 5. Core Budget Operating Expenditures
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
Table 7. Integrated Core Budget Gross Expenditures by Ministry
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
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 were about Afs 8.3 billion during month 4th as compared to Afs
8.5 billion in month 3 of FY 1392. While for the YTD, total collection was about Afs 30.4 billion
compared to Afs 35.6 billion in the same period 1391.
o During month 4, total operating grants receipts were Afs 12.8 billion as compared to Afs 0.5 billion
in month 3 of FY1392.
o Total operating expenditures were Afs 18.5 billion during month 4 as compared to Afs 18.8 billion in
month 3 of FY1392, whereas for the YTD, total amount of Afs 52.6 billion were spent.
o The YTD Operating Budget balance was a surplus of Afs 20.6 billion compared to Afs 16.5 billion in
FY 1391.
Development Budget highlights:
o Total development budget expenditures in month 4 were Afs 5 billion compared to Afs 6.9 billion in
previous month, whereas for the YTD, total development expenditures were around Afs 12.2 billion
compared to Afs 12.3 billion in the same period 1391.
o The development grants receipts were Afs 1.8 billion in month 4 compared to Afs 3.2 billion
received in month 3 of FY 1392.
-1-
o The Development Budget balance for the YTD was a deficit of Afs 3.9 billion.
Total Grant Revenues REVENUE SUMMARY
(Afs million) 101,510
89,011 This section illustrates revenues

received from the Government that
74,627
68,097
are used to finance its expenditures
and deliver Government services.
1392 Grant Receipts
54,395 These revenues may either be
51,140
domestically raised revenues or donor
36,557 37,975 1391 Grant Receipts grants. Further information is
30,298 30,598
28,473
available in Tables 2 and 3.
16,725 17,367
Domestic Revenue Developments
AFMIS data extract 2 July 2013
Total domestic revenues for the

YTD were about Afs 30.4 billion
Total Domestic 123,000 against the target of Afs 36.5
Targets
Revenue 110,700 billion, a shortfall by around
(Afs million)
98,400 16.7 percent.
86,100 Total YTD tax revenues were Afs
75,850
15.2 billion, falling behind both
65,600
1392 YTD target of Afs 16.8
55,350
45,920 billion and 1391 YTD actual of

36,490 Afs 16.7.
27,060
30,385 Total customs duties for the YTD
18,040
22,055 Actual Collections were Afs 8.2 billion, falling
9,020
13,519
6,885
behind both the YTD actual for
1391 and the YTD target for
Domestic Revenue (Afs billion) 1392.

1391 YTD 1392 YTD 1392 YTD Target
16.7
15.7
16.8
Total YTD non-tax revenues
were Afs 5.5 billion including,
lower than both the YTD target
9.8
10.3 for 1392 and also the YTD actual
8.2 8.2
for 1390.
7.8
Donor Grant Developments
5.5
Total YTD operating grants
receipts were Afs 42.8 billion
1.6
0.9 1.0
compared to Afs 29.8 billion in
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
1391.
Taxes Miscellaneous
Total YTD development grants
receipts were Afs 12.2 billion
compared to Afs 12.3 billion in
1391.
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EXPENDITURE SUMMARY
Operating Budget Budget Target
Expenditure 196,327 This section illustrates the expenditures

179,966 incurred by the Government for the year
(Afs Million) 163,606
to date for the delivery of Government
147,245
130,885 services. Further information on the
114,524 breakdown of these expenditures by
98,164
spending type and sectors for the
81,803 1391 Expenditure
operating and development budgets is
65,442
49,082 available in Tables 4 to 8.
32,721 52,561
16,361 34,007 Operating Budget

Actual Expenditure
15,223 AFMIS data extract 2 July 2013
1,340
Total YTD operating expenditures
were Afs 52.6 billion by end of month
Development Budget targets 158,917
4, which was 19.7 percent lower than

(including supplementary budget and 145,771
Budget Expenditure carry-forward) 132,625 the budget target of Afs 65.4 billion.
(Afs million) 119,479
However, this shows higher spending
106,333 114,273
104,847 than the same time in 1391.
93,187
80,042
95,422
Total YTD wage spending was Afs
85,996
66,896
76,571 Budget target 41.9 billion by end of month 4
67,145 (excluding carry-forward)
53,750
57,720
compared to Afs 38.9 billion actual
35,938
48,294 spending for 1391.
38,869 1391 Expenditure
22,792 Expenditures on goods and services
24,777
9,646
5,926
15,351
for the YTD were Afs 6.3 billion
12,272
Actual Expenditure
7 322 7,270
compared to Afs 4.9 billion in 1391.
Development Budget
Expenditure by Economic Category (Afs billion)

Total YTD development expenditures
1391 YTD 1392 YTD 1392 Budget
143.1 were about Afs 12.3 billion by end of
month 4 compared to Afs 38.9 billion
of YTD budget for 1392. This shows
that development spending was
70.0
76.1 lower than the YTD budget targets
(without carry forward) for 1392, and
38.9
41.9 40.0 is almost same as the actual
24.2 spending for 1391.
4.9 6.3 6.2 5.5
0.3 0.7
5.4 6.1 6.8 4.7 3.7 Total YTD expenditures on goods and
Wa ges Goods a nd s ervices
(operating)
Goods a nd s ervices
(development)
Nonfi nancial As sets
(operating)
Nonfi nancial As sets
(development)
Soci al tra nsfers a nd Interest
services were Afs 5.5 billion
compared to Afs 6.2 billion in 1391.
Expenditures on acquisition of non-
financial assets for the YTD were Afs
6.8 billion by end of month 4 of FY
1392 compared to Afs 6.1 billion in
1391.
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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)

1392 Current Allocated Budget 1392 YTD Expenditure 1391YTD Expenditure
27%
Presidents Office 499.3
460.7
34%
Ministry of Finance 818.3
626.0
Independent Directorate of 20%

507.7
Local Governance 505.8
20%
Ministry of Public Health 693.8
615.7
Ministry of Higher 20% Budget Execution rates

653.8
Education 739.7
36%
Ministry of Foreign Affairs 1,030.3
738.2
General Directorate of 49%

4,780.7
National Security 3,313.7
Ministry of Defence 14,676.0

14,283.5
24%
Ministry of Education 7,047.4
7,052.2
28%
Ministry of Interior 12,750.4
11,941.3 AFMIS data extract 2 July 2013
10 Largest Development Budgets YTD expenditure (Afs million)

1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
13%
Ministry of Mines and Industries 236.4
239.2
1%
Ministry of Transport and Aviation 21.9
228.8
85%
Da Brishna Shirkat 153.5
456.8
13%
Ministry of Agriculture 845.1
1,336.3
10% Budget Execution rates

Ministry of Finance 461.2
505.0
12%
Ministry of Public Health 1,126.2
960.4
6%
Ministry of Education 863.3
602.8
6%
Ministry of Energy and Water 732.0
798.8
7%
Ministry of Public Works 1,509.7
4,568.6
Ministry of Rural Rehabilitation and 26%

4,858.1
Development 1,369.5 AFMIS data extract 2 July 2013
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TABLES
Table 1. Budget Summary
Code (In millions of Afghanis) 1391 1391 1392 1392 1392

Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 16,519.7 65,404.4 8,981.5 21,153.2 73,149.9 7,745.5 11.8
1 Domestic Revenues 10,183.1 35,568.0 8,535.5 8,330.4 30,385.3 -5,182.7 -14.6
1-19 Operating Grants 6,336.6 29,836.5 446.0 12,822.8 42,764.6 12,928.2 43.3
Operating Expenditures 18,017.0 48,852.8 18,784.9 18,554.0 52,561.5 3,708.6 7.6
21 Compensation of Employees 13,423.9 38,935.1 15,403.4 13,000.4 41,919.7 2,984.6 7.7
22 Use of Goods and Services 2,368.6 4,925.2 2,241.6 3,149.6 6,328.0 1,402.7 28.5
23 Interest 6.3 46.7 31.6 0.0 50.2 3.4 7.3
24 Social Transfers 2,085.5 4,629.4 1,033.8 1,827.9 3,600.1 -1,029.3 -22.2
25 Gross Acquisition of Nonfinancial Assets 132.7 316.4 74.5 576.1 663.6 347.2 109.7
Operating Budget Balance
Excluding Grants -7,833.9 -13,284.9 -10,249.5 -10,223.6 -22,176.2 -8,891.3 66.9
Including Grants -1,497.3 16,551.6 -9,803.5 2,599.1 20,588.5 4,036.9 24.4
DEVELOPMENT BUDGET
Development Grants 3,166.2 8,139.0 5,513.3 1,760.7 8,375.7 236.7 2.9
Development Expenditures 4,751.3 12,309.1 6,947.8 5,002.2 12,272.3 -36.8 -0.3
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 3,055.0 6,226.5 2,064.3 3,116.4 5,479.6 -746.9 -12.0
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 1,696.2 6,082.7 4,883.5 1,885.8 6,792.7 710.1 11.7
Development Budget Balance -1,585.1 -4,170.2 -1,434.5 -3,241.5 -3,896.7 273.5 -6.6
INTEGRATED BUDGET
Revenues 19,685.9 73,543.4 14,494.7 22,913.9 81,525.6 7,982.2 10.9
Domestic Revenues 10,183.1 35,568.0 8,535.5 8,330.4 30,385.3 -5,182.7 -14.6
Grants 9,502.8 37,975.5 5,959.3 14,583.5 51,140.3 13,164.9 34.7
Expenditures 22,768.2 61,162.0 25,732.8 23,556.2 64,833.8 3,671.8 6.0
Balances
Excluding Grants -12,585.2 -25,594.0 -17,197.3 -15,225.8 -34,448.5 -8,854.5 34.6
Including Grants -3,082.3 12,381.4 -11,238.0 -642.3 16,691.8 4,310.4 34.8
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 19,685.9 73,543.4 14,494.7 22,913.9 81,525.6 7,982.2 10.9
2-25 Recurrent Expenditures (excludes code 25) 20,939.3 54,762.9 20,774.7 21,094.3 57,377.5 2,614.6 4.8
23 Interest 46.7 46.7 31.6 0.0 50.2 3.4 7.3
Net Balance (1-2-25) -1,253.4 18,780.5 -6,280.0 1,819.6 24,148.1 5,367.6 28.6
Primary Balance (1-2-25+23) -1,247.1 18,827.2 -6,248.4 1,819.6 24,198.3 5,371.0 28.5
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 2 July 2013
Table 2. Intergrated Core Budget Revenues
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 Ham - 4 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 19,685.9 73,543.4 14,494.7 22,913.9 81,525.6 7,982.2 10.9
1-19 REVENUES excluding grants 10,183.1 35,568.0 8,535.5 8,330.4 30,385.3 36,490.0 83.3 -5,182.7 -14.6
DOMESTIC REVENUES 10,183.1 35,568.0 8,535.5 8,330.4 30,385.3 36,490.0 83.3 -5,182.7 -14.6
11 Tax Revenues 5,395.1 16,707.6 4,324.3 4,417.6 15,685.7 16,835.7 93.2 -1,021.9 -6.1
111 Fixed Taxes 996.2 3,549.0 926.1 757.4 3,256.7 3,669.0 88.8 -292.4 -8.2
112 Income Taxes 1,444.8 5,046.3 1,799.8 1,361.0 5,290.0 5,321.9 99.4 243.6 4.8
113 Property Taxes 26.2 126.0 27.6 22.1 92.1 118.0 78.1 -33.8 -26.9
114 Sales Taxes 2,727.0 7,006.8 1,128.6 1,902.1 5,664.8 6,732.1 84.1 -1,342.1 -19.2
116 Other Taxes 148.8 836.3 378.6 338.3 1,179.9 821.4 143.6 343.6 41.1
117 Tax Penalties and Fines 52.1 143.2 63.6 36.8 202.3 173.3 116.7 59.1 41.3
12 Customs Duty, Import Taxes 2,570.2 9,772.3 2,179.1 1,847.2 8,161.3 10,349.9 78.9 -1,611.0 -16.5
13 Non Tax Revenue 1,921.7 8,178.3 1,479.2 1,571.8 5,531.9 7,750.6 71.4 -2,646.5 -32.4
131 Income from Capital Property 28.5 2,610.1 41.1 23.7 147.0 1,163.2 12.6 -2,463.1 -94.4
132 Sales of Goods and Services 938.2 2,128.4 449.5 452.6 1,832.6 3,120.5 58.7 -295.8 -13.9
133 Administrative Fees 864.9 3,081.2 912.1 1,023.0 3,187.4 3,098.0 102.9 106.2 3.4
134 Royalties 17.3 93.4 17.8 11.3 71.9 93.1 77.2 -21.5 -23.0
135 Non Tax Fines and Penalties 52.3 186.4 41.9 45.4 152.9 213.6 71.6 -33.5 -18.0
136 Extractive Industry 20.4 78.9 16.7 15.9 140.0 62.2 225.2 61.2 77.5
14 Miscellaneous Revenue 0.8 18.1 131.4 213.9 33.2 436.2 7.6 15.1 83.7
17 Social Contributions 295.2 891.6 421.4 279.9 973.1 1,117.6 87.1 81.5 9.1
GRANTS 9,502.8 37,975.5 5,959.3 14,583.5 51,140.3 13,164.9 25.7

191-2 Foreign Governments 8,508.0 32,170.2 446.0 12,822.8 42,764.6 10,594.5 24.8
193-4 International Organisation 987.4 5,794.8 5,513.3 1,760.7 8,375.7 2,580.8 30.8
195-6 Other Government Units 7.4 10.5 0.0 0.0 0.0 -10.5 N/A
TOTAL OPERATING BUDGET REVENUE 16,519.7 65,404.4 8,979.4 21,152.5 73,142.7 7,738.3 10.6
Domestic Revenues 10,183.0 35,568.0 8,533.5 8,329.7 30,378.0 36,490.0 83.3 -5,189.9 -17.1
as percentage of total 54.4 54.4 95.0 39.4 41.5
External Grant Support 6,336.6 29,836.5 446.0 12,822.8 42,764.6 12,928.2 30.2
as percentage of total 45.6 45.6 5.0 60.6 58.5
-5-
Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 Ham - 4 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 10,183.1 35,568.0 8,535.5 8,330.4 30,385.3 36,490.0 83.3 -5,182.7 -14.6
01 Kabul 214.5 776.0 237.1 159.3 687.5 822.8 83.6 -88.5 -11.4
02 Kapisa 2.2 22.4 8.0 11.6 24.4 37.4 65.3 2.0 9.1
03 Parwan 19.4 40.5 15.0 22.2 43.3 70.4 61.5 2.8 6.8
04 Wardak 18.1 56.2 30.3 8.7 51.6 55.8 92.5 -4.6 -8.3
05 Logar 9.1 26.0 8.3 11.4 28.9 44.2 65.4 2.9 11.2
06 Nangarhar 981.6 3,773.4 1,285.2 831.6 3,632.8 3,576.8 101.6 -140.6 -3.7
07 Laghman 15.4 37.3 9.8 16.4 34.0 49.5 68.8 -3.3 -8.8
08 Pangsher 0.7 7.0 7.6 6.8 15.9 24.5 65.1 9.0 129.2
09 Baghlan 12.5 52.8 17.4 31.6 61.9 90.6 68.3 9.1 17.3
10 Bamyan 7.5 18.4 15.0 1.6 23.5 31.4 74.8 5.0 27.4
11 Ghazni 15.2 82.0 15.5 28.3 70.4 90.1 78.1 -11.6 -14.2
12 Paktika 0.9 18.4 9.1 0.0 18.4 46.3 39.6 0.0 -0.1
13 Paktiya 60.7 195.2 67.5 68.7 217.6 185.3 117.5 22.4 11.5
14 Khost 109.8 351.0 77.2 63.5 269.9 440.5 61.3 -81.1 -23.1
15 Kunar 18.4 32.8 9.0 22.8 38.9 156.0 24.9 6.0 18.4
16 Nuristan 2.6 2.7 0.0 0.1 0.1 11.9 1.1 -2.6 -95.2
17 Badakhshan 18.4 39.9 13.2 31.7 53.9 90.2 59.8 14.1 35.3
18 Takhar 27.2 68.3 24.3 27.3 71.8 100.0 71.8 3.5 5.1
19 Kunduz 96.7 395.8 109.1 85.0 278.2 461.7 60.3 -117.6 -29.7
20 Samangan 9.7 28.7 7.5 10.3 24.7 34.1 72.6 -4.0 -13.9
21 Balkh 858.5 3,512.7 490.2 676.6 2,313.3 3,345.5 69.1 -1,199.4 -34.1
22 Saripul 5.9 22.5 5.2 11.5 21.8 26.7 81.5 -0.8 -3.4
23 Ghor 2.4 21.1 5.5 9.9 22.7 30.4 74.6 1.5 7.1
24 Dikondy 7.9 12.6 6.6 5.1 14.4 20.4 70.4 1.8 13.9
25 Uruzgan 4.3 7.1 4.0 4.7 10.8 22.2 48.7 3.7 51.9
26 Zabul 5.0 12.8 7.8 2.2 14.7 42.7 34.4 1.9 14.9
27 Kandahar 231.1 416.2 1.8 212.2 560.9 1,011.8 55.4 144.6 34.8
28 Jawzjan 22.4 67.8 17.8 28.0 61.7 75.6 81.6 -6.0 -8.9
29 Faryab 303.4 866.2 464.9 540.3 1,380.5 896.7 154.0 514.3 59.4
30 Helmand 47.9 114.4 58.4 57.5 144.3 207.9 69.4 29.9 26.2
31 Badghis 7.6 22.7 5.2 9.0 19.9 27.0 73.9 -2.8 -12.2
32 Herat 1,547.4 6,113.2 1,395.6 1,124.3 5,168.5 6,472.5 79.9 -944.7 -15.5
33 Farah 70.5 279.3 164.4 93.0 530.6 369.5 143.6 251.3 90.0
34 Nimroz 401.2 1,558.3 385.0 331.7 1,464.2 1,507.2 97.1 -94.1 -6.0
90 Central Ministries 5,026.8 16,516.0 3,557.3 3,785.5 13,009.2 16,014.5 81.2 -3,506.8 -21.2
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
-6-
Table 4. Intergrated Core Budget Expenditures by Economic Category
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 22,768.2 61,162.0 25,732.8 23,556.2 64,833.8 354,077.1 18.3 3,671.8 6.0
Operating Budget 18,017.0 48,852.8 18,784.9 18,554.0 52,561.5 196,327.0 26.8 3,708.6 7.6
Development Budget 4,751.3 12,309.1 6,947.8 5,002.2 12,272.3 157,750.1 7.8 -36.8 -0.3
2* TOTAL NET EXPENDITURES 22,750.6 61,046.2 25,726.0 23,552.0 64,816.3 3,770.1 6.2
Operating Budget 17,999.4 48,737.0 18,778.2 18,549.7 52,544.0 3,806.9 7.8
Development Budget 4,751.3 12,309.1 6,947.8 5,002.2 12,272.3 -36.8 -0.3
21 Compensation of Employees 13,423.9 38,935.1 15,403.4 13,000.4 41,919.7 143,072.2 29.3 2,984.6 7.7
Operating Budget 13,423.9 48,536.5 15,403.4 13,000.4 51,897.9 143,072.2 36.3 3,361.4 6.9
Development Budget 0.0 -9,601.4 0.0 0.0 -9,978.2 -376.8 3.9
22 Use of Goods and Services 5,423.6 11,151.7 4,306.0 6,266.0 11,807.6 109,923.8 10.7 655.9 5.9
Operating Budget -16.5 -64.9 -21.4 -26.8 -79.9 39,973.5 -0.2 -15.0 23.1
Development Budget 5,440.2 11,216.6 4,327.4 6,292.8 11,887.5 69,950.3 17.0 670.8 6.0
23 Interest 6.3 46.7 31.6 0.0 50.2 1,500.0 3.3 3.4 7.3
Operating Budget 24.1 110.0 55.2 57.0 126.9 1,500.0 8.5 16.8 15.3
Development Budget -17.8 -63.3 -23.6 -57.0 -76.7 -13.4 21.2
24 Social Transfers 2,085.5 4,629.4 1,033.8 1,827.9 3,600.1 22,730.4 15.8 -1,029.3 -22.2
Operating Budget 6.3 46.7 31.6 0.0 50.2 22,730.4 0.2 3.4 7.3
Development Budget 2,079.2 4,582.6 1,002.2 1,827.9 3,549.9 -1,032.8 -22.5
25 Gross Acquisition of Nonfinancial Assets 1,828.9 6,399.0 4,958.0 2,461.9 7,456.3 81,517.2 9.1 1,057.3 16.5
Operating Budget 0.0 200.0 0.0 51.0 51.0 5,415.6 0.9 -149.0 -74.5
Development Budget 1,828.9 6,199.0 4,958.0 2,410.9 7,405.3 76,101.5 9.7 1,206.3 19.5
25* Net Acquisition of Nonfinancial Assets 1,811.3 6,283.2 4,951.2 2,457.6 7,438.8 1,155.6 18.4
Operating Budget 132.7 316.4 74.5 576.1 663.6 347.2 109.7
Development Budget 1,678.6 5,966.9 4,876.7 1,881.5 6,775.2 808.4 13.5
Memo RECURRENT EXPENDITURES (excludes 25) 20,939.3 54,762.9 20,774.7 21,094.3 57,377.5 2,614.6 4.8
Operating Budget 13,437.8 48,628.3 15,468.8 13,030.5 51,995.0 3,366.7 6.9
Development Budget 7,501.5 6,134.6 5,306.0 8,063.8 5,382.5 -752.1 -12.3
* 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) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 18,017.0 48,852.8 18,784.9 18,554.0 52,561.5 196,327.0 26.8 3,708.6 7.6
2* TOTAL NET EXPENDITURES 17,999.4 48,737.0 18,778.2 18,549.7 52,544.0 3,806.9 7.8
21 Compensation of Employees 13,423.9 48,536.5 15,403.4 13,000.4 51,897.9 143,072.2 36.3 3,361.4 6.9
of which operating budget 13,423.9 38,935.1 15,403.4 13,000.4 41,919.7 2,984.6 7.7
211-3 Wages and Salaries 13,338.7 38,935.1 15,292.2 12,769.5 41,919.7 2,984.6 7.7
214-5 Social Benefits 0.0 88.3 369.2 319.6 51.5 -36.8 -41.7
219 Return of Salaries 85.2 267.1 111.2 230.8 404.2 137.2 51.4
22 Use of Goods and Services -16.5 -64.9 -21.4 -26.8 -79.9 39,973.5 -0.2 -15.0 23.1
of which operating budget 2,368.6 4,925.2 2,241.6 3,149.6 6,328.0 1,402.7 28.5
221 Travel 2,368.6 4,925.2 2,241.6 3,149.6 6,328.0 1,402.7 28.5
222 Communications 131.6 361.2 209.1 173.1 493.9 132.7 36.7
223 Contracted Services 0.0 0.0 194.5 150.8 401.5 401.5 N/A
224 Repairs and Maintenance 67.6 172.4 75.8 62.6 173.8 1.4 0.8
225 Utilities 89.7 211.5 308.9 680.6 1,111.2 899.6 425.3
226 Fuel 852.7 1,613.0 206.4 251.5 565.3 -1,047.6 -65.0
227-9 Other Use of Goods and Services 540.3 974.4 256.3 657.0 1,319.8 345.4 35.4
23 Interest 24.1 110.0 55.2 57.0 126.9 1,500.0 8.5 16.8 15.3
24 Social Transfers 6.3 46.7 31.6 0.0 50.2 22,730.4 0.2 3.4 7.3
242 Subsidies 2,085.5 4,629.4 1,033.8 1,827.9 3,600.1 -1,029.3 -22.2
243-6 Grants to Government Units & Other organisations 1,000.0 1,000.0 0.0 0.0 0.0 -1,000.0 -100.0
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 N/A
248-9 Other Social Transfers 1,065.6 3,302.0 1,021.6 1,772.3 3,532.3 230.3 7.0
25 Gross Acquisition of Nonfinancial Assets 0.0 200.0 0.0 51.0 51.0 5,415.6 0.9 -149.0 -74.5
of which operating budget 132.7 316.4 74.5 576.1 663.6 347.2 109.7
25* Net Acquisition of Nonfinancial Assets 132.7 316.4 74.5 576.1 663.6 347.2 109.7
150 Sale of Land and Buildings 115.1 200.6 67.7 571.9 646.0 445.5 222.1
251 Buildings and Structures -17.6 -115.8 -6.8 -4.3 -17.5 98.3 -84.9
252 Machinery / Equipment (>50,000) 61.0 93.1 27.3 289.3 320.5 227.4 244.3
257 Valuables 72.4 198.6 42.3 283.2 334.6 136.0 68.5
258 Land 0.0 0.0 0.6 0.1 0.7 0.7 N/A
259 Capital Advance Payments 0.5 22.1 0.7 3.3 4.0 -18.1 -82.0
Memo RECURRENT EXPENDITURES (excludes 25) 13,437.8 48,628.3 # 15,468.8 13,030.5 51,995.0 3,366.7 6.9
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include contingency reserves
not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
-7-
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
(In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
TOTAL GROSS EXPENDITURES 22,760.6 61,141.9 25,727.6 23,549.2 64,814.6 354,012.9 354,077.1 18.3% 3,672.7 6.0
Operating Budget 18,009.4 48,798.9 18,779.8 18,547.0 52,542.2 196,327.0 196,327.0 26.8% 3,743.3 7.7
Development Budget 4,751.3 12,343.0 6,947.8 5,002.2 12,272.3 157,685.9 157,750.1 7.8% -70.7 -0.6
Security 11,972.1 30,812.5 11,362.3 11,966.1 33,662.0 152,336.2 166,163.1 20.3% 2,849.5 9.2
Operating Budget 11,776.7 30,615.0 11,329.3 11,948.8 33,611.7 113,091.1 126,918.0 26.5% 2,996.8 9.8
Development Budget 195.4 197.5 33.0 17.2 50.2 39,245.1 39,245.1 0.1% -147.3 -74.6
Total Governance, Rule of Law and Human Rights 1,044.6 3,563.7 1,102.2 1,170.7 3,477.4 15,040.7 15,653.8 22.2% -86.3 -2.4
Operating Budget 907.3 3,333.8 1,027.5 977.9 3,202.4 11,177.5 11,790.6 27.2% -131.4 -3.9
Development Budget 137.3 229.9 74.7 192.8 275.1 3,863.2 3,863.2 7.1% 45.2 19.6
Total Infrastructure and Natural Resources 2,517.7 7,642.0 2,245.4 1,752.3 4,423.2 50,126.0 51,241.5 8.6% -3,218.8 -42.1
Operating Budget 395.2 985.6 527.7 513.4 1,312.1 3,232.7 4,348.1 30.2% 326.6 33.1
Development Budget 2,122.5 6,656.5 1,717.7 1,238.9 3,111.0 46,893.4 46,893.4 6.6% -3,545.4 -53.3
Total Education 3,306.0 8,839.4 4,312.7 2,839.6 9,083.5 53,485.3 53,835.0 16.9% 244.1 2.8
Operating Budget 3,012.4 8,099.6 3,776.0 2,326.7 8,018.3 34,049.8 34,399.5 23.3% -81.3 -1.0
Development Budget 293.6 739.8 536.8 512.9 1,065.1 19,435.5 19,435.5 5.5% 325.4 44.0
Total Health 789.6 1,576.1 442.8 1,173.6 1,820.0 13,141.8 13,152.1 13.8% 243.9 15.5
Operating Budget 206.1 615.7 277.0 213.2 693.8 3,395.9 3,406.1 20.4% 78.1 12.7
Development Budget 583.5 960.4 165.8 960.4 1,126.2 9,746.0 9,746.0 11.6% 165.8 17.3
Total Agriculture and Rural Development 1,254.3 3,210.7 4,317.7 1,872.9 6,367.1 28,282.0 28,618.1 22.2% 3,156.4 98.3
Operating Budget 150.4 504.9 207.9 160.8 542.1 2,036.5 2,372.5 22.8% 37.2 7.4
Development Budget 1,103.9 2,705.8 4,109.8 1,712.1 5,825.0 26,245.6 26,245.6 22.2% 3,119.2 115.3
Total Social Protection 1,289.2 3,987.3 1,311.4 2,032.2 4,217.2 3,435.4 8,466.9 49.8% 229.9 5.8
Operating Budget 1,246.9 3,838.6 1,280.2 1,931.8 4,084.1 2,325.6 7,357.0 55.5% 245.5 6.4
Total Economic Governance and Private Sector

Development 587.3 1,510.2 633.1 738.1 1,760.4 8,801.7 9,406.5 18.7% 250.2 16.6
Operating Budget 314.5 805.6 354.3 474.4 1,077.6 2,787.7 3,392.4 31.8% 272.0 33.8
Total Unclassified 0.0 0.0 0.0 3.7 3.7 29,363.6 64.2 N/A 3.7 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 3.7 3.7 5,133.2 64.2 5.8% 3.7 N/A
* 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
Sar - 4 Sar - 4 Hou - 3 Ham - 4 Ham - 4 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 5,073.3 11,944.0 6,244 4,365.7 12,784.7 59,602.4 61,841.1 20.7 840.7 7.0
Operating Budget 5,071.1 11,941.3 6,215 4,360.6 12,750.4 42,667.7 44,906.4 28.4 809.1 6.8
Development Budget 2.2 2.6 29.1 5.2 34.3 16,934.7 16,934.7 0.2 31.7 1202.6
Ministry of Defence 4,739.4 14,284.5 4,249.6 4,926.5 14,678.3 78,603.9 89,893.6 16.3 393.8 2.8
Operating Budget 4,739.4 14,283.5 4,249.6 4,924.3 14,676.0 57,107.5 68,397.2 21.5 392.6 2.7
Ministry of Foreign Affairs 376.6 918.9 750.8 230.6 1,030.3 3,117.4 3,302.7 31.2 111.4 12.1
Operating Budget 196.6 738.2 750.8 230.6 1,030.3 2,650.0 2,835.3 36.3 292.2 39.6
Development Budget 180.0 180.7 0.0 0.0 0.0 467.4 467.4 0.0 -180.7 -100.0
Presidential Protective Service 93.5 342.9 114.4 110.6 384.0 1,091.5 1,204.7 31.9 41.1 12.0
Operating Budget 88.9 338.3 114.4 100.9 374.2 873.1 986.4 37.9 36.0 10.6
Development Budget 4.6 4.6 0.0 9.8 9.8 218.4 218.4 4.5 5.2 111.7
General Directorate of National Security 1,689.2 3,322.2 3.8 2,332.6 4,784.6 9,921.0 9,921.0 48.2 1,462.4 44.0
Operating Budget 1,680.7 3,313.7 0.0 2,332.6 4,780.7 9,792.7 9,792.7 48.8 1,467.0 44.3
Total Security 11972.1 30812.5 11362.3 11966.1 33662.0 152336.2 166163.1 20.3 2849.5 9.2
Presidents Office 195.6 523.4 159.4 127.2 499.3 2,188.1 2,304.8 21.7 -24.1 -4.6
Operating Budget 140.5 460.7 159.4 127.2 499.3 1,717.3 1,833.9 27.2 38.6 8.4
National Assembly Meshanro Jirga 18.9 161.4 32.5 41.9 177.7 657.4 657.5 27.0 16.3 10.1
Operating Budget 18.9 156.7 18.0 41.9 155.6 530.9 530.9 29.3 -1.1 -0.7
National Assembly Wolesi Jirga 48.0 381.5 60.3 108.6 410.5 1,251.1 1,260.3 32.6 28.9 7.6
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 28.5 0.0 0.0 N/A
Supreme Court 186.0 483.2 120.0 201.7 509.9 1,609.0 1,613.4 31.6 26.7 5.5
Ministry of Justice 56.1 168.0 64.7 49.7 158.4 1,025.7 1,039.6 15.2 -9.6 -5.7
Administrative Affairs 140.9 654.5 123.3 162.0 380.1 977.0 1,356.7 28.0 -274.4 -41.9
Operating Budget 140.9 648.3 120.5 151.4 366.8 724.4 1,104.0 33.2 -281.6 -43.4
Ministry of State and Parliamentart Affairs 14.9 31.6 8.1 13.3 31.9 114.9 131.4 24.3 0.2 0.8
Ministry of Haj and Religious Affairs 48.1 135.7 75.3 43.7 153.7 997.5 1,019.1 15.1 18.0 13.2
Attorney General 87.3 274.2 113.2 89.6 303.0 1,234.8 1,239.2 24.5 28.8 10.5
Election Commission 9.8 30.4 12.5 8.6 30.9 146.2 146.2 21.2 0.5 1.7
IARCSC 50.4 148.4 70.3 52.9 154.7 819.3 826.2 18.7 6.3 4.2
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 14.1 36.4 12.5 12.7 41.6 163.8 169.3 24.6 5.1 14.1
Independent Directorate of Local Governance 174.6 534.9 250.1 259.0 625.8 3,773.7 3,801.9 16.5 90.9 17.0
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
Total Governance, Rule of Law and Human Rights 1044.6 3563.7 1102.2 1170.7 3477.4 15,040.7 15,653.8 22.2 -86.3 -2.4
Operating Budget 907.3 3333.8 1027.5 977.9 3202.4 11,177.5 11,790.6 27.2 -131.4 -3.9
(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-
Ministry of Public Works 1,331.7 4,880.0 1,232.3 758.2 2,102.3 23,584.5 24,612.1 8.5 -2,777.8 -56.9
Operating Budget 173.9 311.5 255.6 283.3 592.6 533.7 1,561.3 38.0 281.1 90.3
Development Budget 1,157.8 4,568.6 976.7 474.9 1,509.7 23,050.8 23,050.8 6.5 -3,058.9 -67.0
Ministry of Transport and Aviation 116.6 402.1 62.4 64.5 164.7 2,358.7 2,369.1 7.0 -237.4 -59.0
Development Budget 65.6 228.8 0.5 21.4 21.9 1,822.2 1,822.2 1.2 -206.9 -90.4
Ministry of Communication 59.5 167.0 75.8 59.6 185.7 2,968.1 2,974.4 6.2 18.8 11.2
Ministry of Energy and Water 420.5 897.7 511.5 308.9 866.9 12,541.9 12,577.3 6.9 -30.7 -3.4
Water Supply and Canalization Corporation 15.4 28.0 0.0 2.2 2.2 513.1 513.1 0.4 -25.8 -92.0
Da Brishna Shirkat 75.1 218.9 73.7 28.1 153.5 179.6 179.6 85.5 -65.3 -29.9
Ministry of Urban Development 274.7 500.1 25.4 283.2 325.0 1,445.4 1,457.6 22.3 -175.1 -35.0
Independent Board of new Kabul 22.7 38.2 18.9 21.8 51.2 69.6 69.6 73.6 13.0 34.1
Ministry of Mines and Industries 168.7 367.4 135.8 178.7 378.9 2,334.8 2,348.1 16.1 11.5 3.1
Geodesy and Cartography Office 13.1 40.6 12.3 11.3 38.6 2,234.3 2,234.5 1.7 -2.0 -4.9
Development Budget 0.0 0.0 0.0 0.0 0.0 2,087.0 2,087.0 0.0 0.0 N/A
Directorate of Environment 18.0 47.3 18.4 18.0 54.2 288.8 296.0 18.3 6.9 14.6
Afghanistan High Atomic Energy Commission 1.7 6.4 2.3 2.5 8.0 36.3 39.2 20.4 1.6 24.2
Provincial Muncipalities 0.0 0.0 76.5 15.3 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 0.0 48.3 0.0 0.0 91.8 1,570.9 1,570.9 5.8 43.5 89.9
Total Infrastructure and Natural Resources 2517.7 7642.0 2245.4 1752.3 4423.2 50,126.0 51,241.5 8.6 -3218.8 -42.1
Ministry of Education 2,793.7 7,655.0 3,809.8 2,383.9 7,910.7 44,127.3 44,385.3 17.8 255.7 3.3
Operating Budget 2,549.5 7,052.2 3,339.6 1,990.9 7,047.4 29,592.0 29,849.9 23.6 -4.8 -0.1
Ministry of Higher Education 372.6 846.7 378.9 315.0 829.7 6,997.1 7,046.2 11.8 -17.0 -2.0
Ministry of Information and Culture 77.7 196.0 97.5 104.6 254.8 1,353.8 1,394.5 18.3 58.7 30.0
Science Academy 14.2 53.2 18.3 23.8 67.9 192.5 192.5 35.3 14.7 27.7
National Olympic Committee 47.7 88.4 8.2 12.2 20.4 814.6 816.6 2.5 -68.0 -76.9
Total Education 3306.0 8839.4 4312.7 2839.6 9083.5 53,485.3 53,835.0 16.9 244.1 2.8
Ministry of Agriculture 630.7 1,664.2 252.2 828.6 1,189.1 7,899.0 8,148.9 14.6 -475.1 -28.5
Development Budget 530.4 1,336.3 118.2 723.8 845.1 6,607.5 6,607.5 12.8 -491.2 -36.8
Ministry of Counter Narcotics 10.2 36.0 20.7 136.8 170.8 864.0 871.5 19.6 134.8 374.7
Ministry of Rural Rehabilitation and Development 613.4 1,510.5 4,044.8 907.5 5,007.3 19,519.0 19,597.7 25.6 3,496.7 231.5
Development Budget 573.5 1,369.5 3,991.6 866.4 4,858.1 18,914.9 18,914.9 25.7 3,488.6 254.7
Total Agriculture and Rural Development 1254.3 3210.7 4317.7 1872.9 6367.1 28,282.0 28,618.1 22.2 3156.4 98.3
- 10 -
Ministry of Public Health 789.6 1,576.1 442.8 1,173.6 1,820.0 13,141.8 13,152.1 13.8 243.9 15.5
Development Budget 583.5 960.4 165.8 960.4 1,126.2 9,746.0 9,746.0 11.6 165.8 17.3
Total Health 789.6 1576.1 442.8 1173.6 1820.0 13,141.8 13,152.1 13.8 243.9 15.5
Ministry of Frontiers and Tribal Affairs 36.5 114.5 27.8 19.2 67.5 599.5 620.1 10.9 -47.0 -41.1
Ministry of Martyrs, Disabled and Social Affairs 1,194.0 3,713.6 1,212.5 1,962.6 3,991.6 2,100.5 7,039.0 56.7 277.9 7.5
Operating Budget 1,174.0 3,607.0 1,197.2 1,871.1 3,883.1 1,385.8 6,324.4 61.4 276.1 7.7
Ministry of Refugees and Repatriates 17.0 59.8 26.9 18.5 58.8 246.2 301.6 19.5 -1.0 -1.6
Ministry of Women Affairs 31.4 63.6 17.7 24.4 57.1 226.1 240.6 23.7 -6.4 -10.1
Office of Disaster Preparedness 6.1 21.5 7.9 3.9 17.1 163.8 163.8 10.4 -4.4 -20.5
Directorate of Kochis 4.3 14.3 18.6 3.6 25.1 99.4 101.6 24.7 10.8 75.5
Total Social Protection 1289.2 3987.3 1311.4 2032.2 4217.2 3,435.4 8,466.9 49.8 229.9 5.8
Development Budget 42.3 148.6 31.2 100.4 133.1 1,109.9 1,109.9 -15.5 -10.5
Ministry of Finance 407.4 1,131.0 432.7 557.3 1,279.5 6,280.6 6,855.1 18.7 148.5 13.1
Ministry of Commerce 46.6 114.2 62.0 92.6 183.0 795.5 812.9 22.5 68.8 60.2
Ministry of Economy 92.3 162.1 80.1 52.6 164.8 657.2 661.2 24.9 2.7 1.7
Control and Audit Office 24.5 46.2 33.6 20.0 72.5 526.8 532.5 13.6 26.3 56.9
Central Statistics Office 12.2 45.7 22.4 9.9 47.6 295.0 296.3 16.1 1.9 4.2
Afghanistan National Standard Authority 4.2 11.0 2.4 5.7 13.0 246.6 248.4 5.2 2.0 18.5
Total Economic Governance and Private Sector Development 587.3 1510.2 633.1 738.1 1760.4 8,801.7 9,406.5 18.7 250.2 16.6
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 262.9 0.0 N/A 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 3.7 3.7 0.0 64.2 5.8 3.7 N/A
Unallocated Reserves 0.0 0.0 0.0 3.7 3.7 0.0 0.0 N/A 3.7 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 29,048.7 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,818.3 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 3.7 3.7 29,048.7 64.2 N/A 3.7 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 0.0 0.0 3.7 3.7 5,133.2 64.2
25 TOTAL GROSS EXPENDITURES 22,760.6 61,141.9 25,727.6 23,549.2 64,814.6 354,012.9 354,077.1 18.3 3,672.7 6.0
Operating Budget 18,009.4 48,798.9 18,779.8 18,547.0 52,542.2 196,327.0 196,327.0 26.8 3,743.3 7.7
Development Budget 4,751.3 12,343.0 6,947.8 5,002.2 12,272.3 157,685.9 157,750.1 7.8 -70.7 -0.6
- 11 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
2 TOTAL NET EXPENDITURE 22,750.6 61,046.2 25,726.0 23,552.0 64,816.3 3,770.1 6.2
150 Sale of Land and Buildings 17.6 115.8 6.8 4.3 17.5 -98.3 -84.9
2+150 TOTAL GROSS EXPENDITURE 22,768.2 61,162.0 25,732.8 23,556.2 64,833.8 3,671.8 6.0
RECURRENT EXPENDITURE 20,939.3 54,762.9 20,774.7 21,094.3 57,377.5 2,614.6 4.8
CAPITAL EXPENDITURE 1,828.9 6,399.0 4,958.0 2,461.9 7,456.3 1,057.3 16.5
701 General Public Services 2,105.8 7,527.9 2,523.6 2,715.3 7,639.4 111.5 1.5
Recurrent Expenditure 2,006.0 7,346.1 2,451.2 2,564.7 7,411.7 65.6 0.9
Capital Expenditure 99.8 181.8 72.5 150.6 227.7 45.9 25.3
702 Defence 5,609.8 14,553.8 3,665.1 6,137.3 16,681.9 2,128.0 14.6
Recurrent Expenditure 5,534.6 14,351.5 3,654.8 5,667.8 16,192.4 1,840.8 12.8
703 Public Order and Safety 5,537.6 13,214.8 6,666.4 4,899.0 14,158.7 943.9 7.1
Recurrent Expenditure 5,441.8 12,964.5 6,549.4 4,628.9 13,770.6 806.1 6.2
704 Economic Affairs 3,772.6 10,960.1 6,815.7 3,587.7 11,033.0 73.0 0.7
Recurrent Expenditure 2,803.2 6,085.4 2,134.9 2,394.8 5,138.2 -947.1 -15.6
Capital Expenditure 969.5 4,874.7 4,680.8 1,192.9 5,894.8 1020.1 20.9
705 Environmental Protection 10.5 34.6 14.9 9.8 35.0 0.4 1.1
Recurrent Expenditure 10.5 34.6 14.8 9.8 34.9 0.3 0.8
Capital Expenditure 0.0 0.0 0.1 0.0 0.1 0.1 N/A
706 Housing and Communal Ammenities 276.6 487.9 29.8 276.1 322.4 -165.6 -33.9
Recurrent Expenditure 47.9 97.4 24.5 31.8 72.7 -24.8 -25.4
Capital Expenditure 228.7 390.5 5.3 244.4 249.7 -140.8 -36.1
707 Health 798.8 1,611.2 463.5 1,188.3 1,867.8 256.6 15.9
Recurrent Expenditure 751.4 1,526.6 446.8 1,168.7 1,831.5 304.9 20.0
708 Recreation, Culture and Religion 373.1 654.9 215.3 182.8 485.6 -169.3 -25.9
Recurrent Expenditure 176.9 434.8 212.0 152.1 451.6 16.8 3.9
709 Education 3,417.1 10,168.0 4,224.0 2,735.6 8,846.5 -1,321.5 -13.0
Recurrent Expenditure 3,327.3 10,011.5 4,185.4 2,660.8 8,733.0 -1,278.5 -12.8
710 Social Protection 866.3 1,948.8 1,114.3 1,824.2 3,763.5 1,814.7 93.1
Recurrent Expenditure 839.8 1,910.5 1,101.0 1,815.0 3,741.0 1,830.5 95.8
- 12 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1391 1391 1392 1392 1392

25 NET ACQUISITION OF NONFINANCIAL ASSETS 1,811.3 6,283.2 4,951.2 2,457.6 7,438.8 1,155.6 18.4
Land and Buildings 1,522.0 5,580.0 1,257.1 1,548.8 2,823.9 -2,756.1 -49.4
251/8 Purchase of Land and Buildings 1,539.6 5,695.8 1,263.9 1,553.1 2,841.4 -2,854.4 -50.1
251 Buildings and Structures 1,539.1 5,673.3 1,262.1 1,549.4 2,835.9 -2,837.4 -50.0
258 Land 0.5 22.5 1.8 3.8 5.6 -17.0 -75.4
150 Sale of Land and Buildings -17.6 -115.8 -6.8 -4.3 -17.5 98.3 -84.9
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) 222.8 526.8 309.7 395.4 717.0 190.2 36.1
257 Valuables 0.0 0.0 0.6 0.1 0.7 0.7 N/A
259 Capital Advance Payments 66.5 176.4 3,383.8 513.3 3,897.1 3,720.8 2109.4
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 3,064.8 -12,497.2 11,188.1 641.3 -16,873.7 -4,376.5 35.0
3 NET ACQUISITION OF FINANCIAL ASSETS 1,607.7 -5,776.7 10,122.1 310.9 11,274.4 17,051.1 -295.2
Domestic 1,607.7 -5,776.7 10,122.1 310.9 11,274.4 17,051.1 -295.2
Currency and Deposits -1,046.5 -2,334.0 8,516.5 5,617.2 23,294.6 25,628.5 -1098.1
311 Treasury Single Account -2,198.8 -5,894.6 9,719.0 3,583.7 24,659.3 30,553.9 -518.3
313 Donor Accounts 1,152.1 3,560.4 -1,202.5 2,033.4 -1,364.8 -4,925.2 -138.3
314/90 Other Deposit Accounts 0.2 0.2 0.0 0.0 0.1 -0.1 -65.0
317 Loans 4.0 14.7 0.0 0.0 13.2 -1.5 -10.1
319 Other Accounts Receivable -190.5 225.8 -5.4 -36.2 86.2 -139.7 -61.8
Other Assets 2,840.7 -3,683.2 1,611.1 -5,270.1 -12,119.5 -8,436.3 229.0
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 1,457.0 -6,720.6 1,065.9 330.4 -28,148.2 -21,427.6 318.8
Domestic 393.6 -8,060.7 816.5 271.1 -5,557.0 2,503.7 -31.1
411 Accounts Payable 25.2 84.4 769.2 266.5 1,320.3 1,235.8 1463.9
413 Pension Liabilities 17.3 48.9 0.5 0.2 0.8 -48.0 -98.3
423 Other Payables 0.0 0.0 0.0 0.0 1,085.8 1,085.8 N/A
451 Other Liabilities 351.1 -8,194.0 46.8 4.4 -7,964.0 230.0 -2.8
Foreign 1,063.4 1,340.1 249.5 59.3 5,512.5 4,172.4 311.4
431 Foreign Currency 1.4 1.7 -10.6 -1.9 2,209.8 2,208.1 132816.0
181-2 Loans 1,062.0 1,338.4 260.0 61.2 3,302.7 1,964.3 146.8
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 19,685.9 73,543.4 14,494.7 22,913.9 81,525.6 7,982.2 10.9
2-25 Expenditures (Recurrent) 20,939.3 54,762.9 20,774.7 21,094.3 57,377.5 2,614.6 4.8
23 Interest 6.3 46.7 31.6 0.0 50.2 3.4 7.3
Net Balance (1-2-25) -1,253.4 18,780.5 -6,280.0 1,819.6 24,148.1 5,367.6 28.6
Primary Balance (1-2-25+23) -1,247.1 18,827.2 -6,248.4 1,819.6 24,198.3 5,371.0 28.5
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 1,811.3 6,283.2 4,951.2 2,457.6 7,438.8 1,155.6 18.4
Net Lending-Borrowing (1-2) -3,064.8 12,497.2 -11,231.2 -638.1 16,709.3 4,212.1 33.7
Financing (3+4+5) 3,064.8 -12,497.2 11,231.2 638.1 -16,709.3 -4,212.1 33.7
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets 1,607.7 -5,776.7 10,122.1 310.9 11,274.4 17,051.1 -295.2
4 Net Acquisition of Financial Liabilities 1,457.0 -6,720.6 1,065.9 330.4 -28,148.2 -21,427.6 318.8
5 RETAINED EARNINGS 0.0 0.0 43.2 -3.3 164.4 164.4
Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.0 0.0

- 13 -
Footnotes
Table 2 3
1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.
Table 4 5
1/ Interest category does not include loan principal payments.
2/ Proceeds from sale of fixed assets are net off from the total.
Table 8
1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.
Tables 9 - 10
1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.
- 14 -
Glossary
Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget 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.
Development Budget 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.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending 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
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees 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.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds 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).
Assets 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.
Non-financial assets Physical assets such as real estate and machinery
Financial assets 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.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues 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.)
Grants 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
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
- 15 -
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
- 16 -

1392-Monthly Fiscal Bulletin 4

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1392-Monthly Fiscal Bulletin 4

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Monthly Fiscal Bulletin, Month 4, 1392

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

89,011 This section illustrates revenues

Total domestic revenues for the

45,920 billion and 1391 YTD actual of

Expenditure 196,327 This section illustrates the expenditures

16,361 34,007 Operating Budget

4, which was 19.7 percent lower than

Expenditure by Economic Category (Afs billion)

10 Largest Operating Budgets YTD expenditure (Afs million)

Independent Directorate of 20%

Ministry of Higher 20% Budget Execution rates

General Directorate of 49%

Ministry of Defence 14,676.0

10 Largest Development Budgets YTD expenditure (Afs million)

10% Budget Execution rates

Ministry of Rural Rehabilitation and 26%

Code (In millions of Afghanis) 1391 1391 1392 1392 1392

Table 2. Intergrated Core Budget Revenues

GRANTS 9,502.8 37,975.5 5,959.3 14,583.5 51,140.3 13,164.9 25.7

Table 5. Core Budget Operating Expenditures

Source: FPD using AFMIS data downloaded on the 2 July 2013

Total Economic Governance and Private Sector

Code (In millions of Afghanis) 1391 1391 1392 1392 1392

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) 3,064.8 -12,497.2 11,231.2 638.1 -16,709.3 -4,212.1 33.7

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 0.0 43.2 -3.3 164.4 164.4

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

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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