Monthly Fiscal Bulletin, Month 2, 1390

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

All tables generated using AFMIS data downloaded on 9 August 2011

TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget
and Domestic revenue collection.
Operating Budget highlights:
o Domestic revenues of Afs 6.9 billion were collected in the 2nd month against the target of
Afs 6.8 billion, as was also higher compared to Afs 5.4 billion same periods last year. For the YTD,
about Afs 15.5 billion was collected against the target of Afs 13.7 billion.
Operating grants of Afs 7.4 billion were collected in the 2nd month, and Afs 14.2 billion for the
YTD.
o Operating expenditures were about Afs 10.8 billion for the YTD, whereas in the same period in
1389, they were Afs 8.4 billion.
o The Operating Budget balance for the YTD was Afs 18.8 billion, compared to about Afs 14.3 billion
in 1389.
Development Budget highlights:
o Development budget expenditure was Afs 2.6 billion in 2nd month, while in the same period 1389,
it were Afs 382 million. While for the year to data, the spending were almost the same amount for
1390, as there was less spending in the first month of year.
o Development grants receipts were 2.9 billion for the YTD. Whereas in 1389, the grants receipts
were Afs 3.3 billion. -1-
o The Development Budget balance for the YTD was a surplus of Afs 224 million.
 93,664
Total Domestic Targets
REVENUE SUMMARY
Revenue 74,931
84,297

This section illustrates revenues

(Afs million) 65,565
received from the Government that
Actual collections 57,759
are used to finance its expenditures
49,954
and deliver Government services.
42,149
34,968
These revenues may either be
27,787
domestically raised revenues or donor
15,451
20,606 grants. Further information is
8,539
13,737 available in Tables 2 and 3.
6,869 AFMIS data extract 9 August 2011

7.0 6.6
Domestic Revenue Developments
6.1 Domestic Revenue (Afs billion)
6.0 5.6 1389 YTD For 1390, total YTD domestic
5.0 4.8 1390 YTD
4.7
4.4 revenues were about Afs 15.5
4.2 1390 YTD Target
4.0 billion against the YTD target of
3.0 Afs 13.7 billion, exceeding the
2.0
2.0 target by about 13.1 percent.
1.6
YTD tax revenues were Afs 6.6
1.0
0.2
0.4
billion in 2nd month 1390,
-
-0.1 exceeding the 1389 YTD actual,
-1.0 but fell behind the YTD target for
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions
Taxes and Miscellaneous 1390.
YTD customs duties were Afs 4.8
AFMIS data extract 9 August 2011
billion, exceeding both the 1390
60.0 YTD target, and the YTD actual for
Donor Grants (Afs billion) 1389 YTD
1389.
50.0
1390 YTD
YTD non-tax revenues were Afs
4.4 billion, Afs 2.8 billion higher
40.0
than same time in 1389, because
30.0
of receipts from Aynak Copper
mine. And it also exceeded its
20.0 YTD target.
14.2
11.3
10.0
Donor Grant Developments
3.3

2.9
YTD operating grants were
-
Operating Grants Development Grants Afs 14.2 billion, compared to
AFMIS data extract 9 August 2011 Afs 11.3 billion received in 1389.
About Afs 2.9 billion of
development grants were
received up to the 2nd month
-2- 1390, compared to Afs 3.3 billion
in 1389.
 Budget target
150,726 EXPENDITURE SUMMARY
Operating Budget 125,605
138,166

This section illustrates the

Expenditure 100,484
113,045
expenditures incurred by the
(Afs Million) Government for the year to date for
87,924
1389 expenditure the delivery of Government services.
75,363
Further information on the
62,803
breakdown of these expenditures by
50,242
spending type and sectors for the
37,682
25,121
operating and development budgets
12,561
is available in Tables 4 to 8.
10,833 Actual expenditure AFMIS data extract 9 August 2011
1,606 Operating Budget

Actual operating expenditures

Budget targets
were about Afs 10.8 billion up
(including supplementary until the 2nd month 1390,
budget and carry-forward)
101,220 compared to the YTD budget
Development Budget 92,785
target of Afs 25.1 billion. But this
84,350
Expenditure 75,915 was slightly higher than was spent
(Afs million)
67,480 in 1389.
59,045
50,610
Budget target Wage spending was Afs 10.1
(excluding carry-forward)
42,175 billion up until the 2nd month
33,740 1390, compared to the 1389
25,305 Actual expenditure
1389 expenditure actual of Afs 7.4 billion.
16,870
8,435 Expenditures on goods and
5 2,641 AFMIS data extract 9 August 2011 services were Afs 0.7 billion,
compared to 1389 YTD actual of
Afs 0.6 billion.
140.0
Development Budget
120.0
Expenditure by economic category (Afs billion)
107.3 1389 YTD Actual development expenditures
100.0 1390 YTD
were Afs 2.6 billion up until 2nd
1390 Budget
80.0 month, compared to the YTD
budget of Afs 16.9 billion.
60.0 52.0
Spending was lower than the
40.0 1390 YTD budget target, but
30.0
22.2
20.0 caught up with 1389
7.4 10.1 10.3
0.6
0.7
0.2 0.4 0.0 0.1 2.6 0.2 2.2 0.3 - expenditures.
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social Expenditures on goods and
services services Assets Assets transfers and
(operating) (development) (operating) (development) Interest services were Afs 0.4 billion, and
AFMIS data extract 9 August 2011
Afs 0.2 billion for YTD 1389.
Expenditure on acquisition of
non-financial assets was Afs 2.2
billion up until the 2nd month
-3- 1390, compared to Afs 0.2 billion
up until the same time in 1389.
BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

Presidents Office
14% 1390 Current Allocated Budget
Ministry of Finance 7%
1390 YTD Expenditure
Independent Directorate of Local
Governance 4%
1389 YTD Expenditure
Ministry of Public Health
6%
Ministry of Higher Education
8% Budget Execution rates
Ministry of Foreign Affairs
7%
General Directorate of National Security
11%
Ministry of Defence
9%
Ministry of Education
7%
Ministry of Interior
7%

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

AFMIS data extract 9 August 2011

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
0% 1390 Approved Budget
Ministry of Transport and Aviation
0%
1390YTD Expenditure
Ministry of Urban Development
1% 1389 YTD Expenditure
Ministry of Agriculture 2%
Ministry of Finance
3%
Ministry of Public Health Budget Execution rates
1%
Ministry of Education
0%
Ministry of Energy and Water
1%
Ministry of Public Works
0%
Ministry of Rural Rehabilitation and
Development 11%

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

AFMIS data extract 9 August 2011

-4-
TABLES
Table 1. Budget S ummary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Co mp a riso n to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha ng e % Incre a se
M o nthly YT D M o nthly M o nthly YT D
OP E R AT IN G BU D GE T
Op e ra ting Bud g e t R e ve nue s 13,364.2 22,618.4 15,345.5 14,268.5 29,614.0 6,995.6 30.9
1 Domestic Revenues 5,423.9 11,339.2 8,539.4 6,911.6 15,451.0 4,111.9 36.3
1-19 Operating Grants 7,940.3 11,279.2 6,806.1 7,356.8 14,162.9 2,883.7 25.6
Op e ra ting E xp e nd iture s 6,628.5 8,356.2 1,606.4 9,227.0 10,833.4 2,477.2 29.6
21 Compensation of Employees 5,818.8 7,388.8 1,499.1 8,587.8 10,086.9 2,698.1 36.5
22 Use of Goods and Services 491.2 648.7 106.6 570.0 676.6 27.9 4.3
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
24 Social T ransfers 300.0 300.0 0.0 0.0 0.0 -300.0 -100.0
25 Gross Acquisition of Nonfinancial Assets 18.6 18.7 0.7 69.2 69.9 51.2 274.4
Op e ra ting Bud g e t Ba la nce
Excluding Grants -1,204.6 2,982.9 6,933.0 -2,315.4 4,617.6 1,634.7 54.8
Including Grants 6,735.7 14,262.2 13,739.1 5,041.4 18,780.5 4,518.4 31.7

D E V E LOP M E N T BU D GE T
D e ve lo p me nt Gra nts 1,389.9 3,338.2 347.4 2,517.9 2,865.3 -472.9 -14.2
D e ve lo p me nt E xp e nd iture s 380.8 381.8 5.2 2,636.1 2,641.3 2,259.5 591.9
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
22 Use of Goods and Services 203.3 204.3 0.0 431.1 431.1 226.8 111.0
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
24 Social T ransfers 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
25 Gross Acquisition of Nonfinancial Assets 177.5 177.5 5.2 2,205.0 2,210.2 2,032.7 1145.3
D e ve lo p me nt Bud g e t Ba la nce 1,009.1 2,956.4 342.2 -118.2 224.0 -2,732.4 -92.4

IN T E GR AT E D BU D GE T
R e ve nue s 14,754.1 25,956.6 15,692.9 16,786.4 32,479.2 6,522.7 25.1
Domestic Revenues 5,423.9 11,339.2 8,539.4 6,911.6 15,451.0 4,111.9 36.3
Grants 9,330.2 14,617.4 7,153.5 9,874.7 17,028.2 2,410.8 16.5
E xp e nd iture s 7,009.3 8,738.0 1,611.6 11,863.1 13,474.7 4,736.7 54.2
Ba la nce s
Excluding Grants -1,585.5 2,601.2 6,927.8 -4,951.5 1,976.3 -624.9 -24.0
Including Grants 7,744.8 17,218.6 14,081.3 4,923.2 19,004.5 1,785.9 10.4

Alte rna tive M e a sure o f D e ficit/ S urp lus fo r Inte g ra te d Bud g e t (a s sho wn in T a b le 11)
1 Revenues including Grants (Operating and Development) 14,754.1 25,956.6 15,692.9 16,786.4 32,479.2 6,522.7 25.1
2-25 Recurrent Expenditures (excludes code 25) 6,813.3 8,541.8 1,605.7 9,588.9 11,194.6 2,652.7 31.1
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
N e t Ba la nce (1-2-25) 7,940.8 17,414.7 14,087.2 7,197.5 21,284.6 3,869.9 22.2
P rima ry Ba la nce (1-2-25+23) 7,940.8 17,414.7 14,087.2 7,197.5 21,284.6 3,869.9 22.2
(Refer to T able 11 for financing information)
Source: FPU using AFMIS data downloaded on the 9 August 2011

-5-
Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Sa w - 2 YT D 1389 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t T a rge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D
IN T E GR AT E D BU D GE T
1 R E V E N U E S including gra nts 14,754.1 25,956.6 15,692.9 16,786.4 32,479.2 6,522.7 25.1
1-19 R E V E N U E S e xcluding gra nts 5,423.9 11,339.2 8,539.4 6,911.6 15,451.0 13,737.4 112.5 4,111.9 36.3

D OME S T IC R E V E N U E S 5,423.9 11,339.2 8,539.4 6,911.6 15,451.0 13,737.4 112.5 4,111.9 36.3
11 T a x R e ve nue s 2,313.9 5,630.6 3,190.4 2,874.6 6,064.9 6,613.3 91.7 434.3 7.7
111 Fixed Taxes 757.6 1,464.3 639.6 768.5 1,408.1 1,551.9 90.7 -56.2 -3.8
112 Income Taxes 551.6 1,238.1 698.6 986.3 1,684.9 1,759.2 95.8 446.8 36.1
113 Property Taxes 19.9 40.0 28.3 35.5 63.8 41.9 152.1 23.8 59.4
114 Sales Taxes 793.9 2,442.2 1,656.5 921.6 2,578.1 2,786.0 92.5 135.9 5.6
116 Other Taxes 154.8 363.4 112.1 126.8 239.0 367.8 65.0 -124.5 -34.2
117 Tax Penalties and Fines 36.2 82.5 55.3 35.8 91.1 106.4 85.6 8.6 10.4
12 Customs D uty, Import T a xe s 2,198.8 4,211.3 2,148.1 2,638.2 4,786.3 4,720.7 101.4 575.0 13.7
13 N on T a x R e ve nue 867.4 1,646.9 3,246.2 1,179.6 4,425.8 1,969.0 224.8 2,778.9 168.7
131 Income from Capital Property 20.3 52.5 2,421.8 15.1 2,436.9 48.0 5072.8 2,384.4 4545.6
132 Sales of Goods and Services 340.3 552.4 228.6 525.3 753.8 770.1 97.9 201.5 36.5
133 Administrative Fees 480.6 1,001.5 524.4 547.5 1,071.8 1,086.0 98.7 70.3 7.0
134 Royalties 5.6 6.2 5.1 30.3 35.5 6.9 514.0 29.3 474.4
135 Non Tax Fines and Penalties 20.6 34.4 66.4 61.4 127.8 58.0 220.4 93.4 271.9
136 Extractive Industry 0.0 0.0 0.0 0.0 0.0 125.4 0.0 0.0 N/ A
14 Misce lla ne ous R e ve nue -59.3 -253.0 -57.6 -38.9 -96.5 125.4 -77.0 156.5 -61.9
17 S ocia l Contributions 103.0 103.3 12.3 258.2 270.5 309.0 87.6 167.2 161.8

GR AN T S 9,330.2 14,617.4 7,153.5 9,874.7 17,028.2 2,410.8 14.2

191-2 Foreign Governments 7,954.2 11,360.8 6,806.1 7,357.0 14,163.1 2,802.3 19.8
193-4 International Organisation 1,376.0 3,062.7 347.4 2,517.7 2,865.1 -197.6 -6.9
195-6 Other Government Units 0.0 193.9 0.0 0.0 0.0 -193.9 N/ A

T OT AL OP E R AT IN G BU D GE T R E V E N U E 13,364.2 22,618.4 15,345.5 14,268.5 29,614.0 6,995.6 23.6

Domestic Revenues 5,423.9 11,339.2 8,539.4 6,911.6 15,451.0 13,737.4 112.5 4,111.9 26.6
as percentage of total 50.1 50.1 55.6 48.4 52.2
External Grant Support 7,940.3 11,279.2 6,806.1 7,356.8 14,162.9 2,883.7 20.4
as percentage of total 49.9 49.9 44.4 51.6 47.8

Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Sa w - 2 YT D 1389 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t T a rge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D
1-19 T OT AL D OME S T IC R E V E N U E 5,426.6 11,342.8 8,545.5 6,918.0 15,463.5 13,737.4 112.6 4,120.7 36.3

01 Kabul 122.9 155.8 62.7 149.3 212.0 1,047.4 20.2 56.2 36.1
02 Kapisa 1.3 2.0 1.4 1.7 3.1 8.7 35.5 1.0 51.6
03 Parwan 2.0 1.7 1.5 3.9 5.5 19.1 28.5 3.8 226.2
04 Wardak 2.0 3.9 3.8 4.3 8.0 10.0 80.4 4.1 104.5
05 Logar 1.0 3.0 3.0 2.0 4.9 10.7 45.9 1.9 61.5
06 Nangarhar 984.4 1,855.2 754.6 998.1 1,752.6 2,140.4 81.9 -102.6 -5.5
07 Laghman 2.4 3.5 4.6 4.8 9.4 13.4 69.8 5.9 166.3
08 Pangsher 1.3 1.3 0.7 0.9 1.6 4.9 31.8 0.3 23.2
09 Baghlan 6.1 9.0 7.7 6.5 14.2 23.1 61.5 5.2 58.3
10 Bamyan 1.9 3.8 1.2 2.1 3.3 8.2 39.8 -0.6 -15.0
11 Ghazni 4.0 12.2 0.0 16.1 16.1 27.7 58.3 4.0 32.6
12 Paktika 3.2 4.7 0.0 5.6 5.6 13.3 41.9 0.8 17.8
13 Paktiya 4.5 7.0 20.5 20.5 41.0 32.6 126.0 34.0 484.1
14 Khost 26.2 55.7 67.0 106.8 173.8 106.3 163.6 118.1 211.9
15 Kunar 2.0 2.6 1.4 6.0 7.4 10.1 73.3 4.8 189.1
16 Nuristan 0.0 0.0 0.0 0.0 0.0 4.6 0.0 0.0 N/ A
17 Badakhshan 2.8 2.8 0.0 3.3 3.3 18.1 18.1 0.5 17.3
18 Takhar 4.0 6.8 4.9 8.0 13.0 21.6 59.9 6.1 89.8
19 Kunduz 38.9 75.1 111.4 74.8 186.2 158.3 117.6 111.1 147.9
20 Samangan 3.9 5.4 4.0 4.3 8.2 10.5 78.4 2.8 51.5
21 Balkh 820.1 1,805.8 630.9 897.6 1,528.5 1,967.9 77.7 -277.3 -15.4
22 Saripul 1.8 3.5 0.6 1.5 2.1 7.6 27.5 -1.4 -39.8
23 Ghor 1.6 2.5 1.7 2.7 4.4 7.6 57.8 2.0 79.0
24 Dikondy 0.9 0.9 0.3 0.9 1.2 4.9 25.1 0.4 41.6
25 Uruzgan 0.9 0.9 0.0 3.5 3.5 3.6 98.1 2.6 275.9
26 Zabul 0.6 1.0 1.0 0.9 1.9 4.6 40.5 0.9 84.5
27 Kandahar 297.0 551.1 185.6 175.5 361.1 610.2 59.2 -190.0 -34.5
28 Jawzjan 4.7 7.6 8.8 14.8 23.6 18.7 125.8 16.0 209.7
29 Faryab 77.9 134.0 88.1 131.2 219.3 249.5 87.9 85.2 63.6
30 Helmand 25.7 28.4 13.0 12.8 25.8 25.8 100.0 -2.6 -9.1
31 Badghis 1.3 2.7 0.7 1.9 2.7 6.0 44.6 0.0 0.3
32 Herat 1,130.1 1,980.5 1,319.4 1,593.5 2,913.0 2,290.8 127.2 932.5 47.1
33 Farah 26.6 30.9 37.5 54.1 91.6 22.2 411.8 60.7 196.6
34 Nimroz 247.6 399.1 263.6 317.3 580.8 578.1 100.5 181.7 45.5
90 Central Ministries 1,575.5 4,182.4 4,944.2 2,290.8 7,235.0 4,250.8 170.2 3,052.6 73.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Source: FPU using AFMIS data downloaded on the 9 August 2011

-6-
Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Budge t 1389 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 7,009.3 8,738.0 1,611.6 11,863.1 13,474.7 251,946.3 5.3 4,736.7 54.2
Operating Budget 6,628.5 8,356.2 9,227.0 12,263.5 23,096.9 150,726.1 15.3 14,740.7 176.4
Development Budget 380.8 381.8 -7,615.4 -400.4 -9,622.2 101,220.1 -9.5 -10,004.0 -2620.4
2* T OT AL N E T E XP E N D IT U R E S 6,975.4 8,690.3 1,598.2 11,859.0 13,457.2 4,766.9 54.9
Operating Budget 6,594.5 8,308.5 9,222.9 12,258.4 23,074.2 14,765.8 177.7
Development Budget 380.8 381.8 -7,624.7 -399.4 -9,617.1 -9,998.8 -2619.1

21 Compe nsa tion of E mploye e s 5,818.8 7,388.8 1,499.1 8,587.8 10,086.9 107,298.4 9.4 2,698.1 36.5
Operating Budget 5,818.8 7,388.8 8,587.8 9,696.5 19,783.4 107,298.4 18.4 12,394.6 167.7
Development Budget 0.0 0.0 -7,088.7 -1,108.7 -9,696.5 -9,696.5 N/ A
22 U se of Goods a nd S e rvice s 694.5 853.0 106.6 1,001.1 1,107.7 52,269.3 2.1 254.7 29.9
Operating Budget 491.2 648.7 570.0 1,415.0 2,091.6 22,248.3 9.4 1,442.9 222.4
Development Budget 203.3 204.3 -463.4 -413.9 -983.9 30,021.0 -3.3 -1,188.2 -581.6
23 Inte re st 0.0 0.0 0.0 0.0 0.0 350.0 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 37.5 37.5 350.0 10.7 37.5 N/ A
Development Budget 0.0 0.0 0.0 -37.5 -37.5 -37.5 N/ A
24 S ocia l T ra nsfe rs 300.0 300.0 0.0 0.0 0.0 14,604.0 0.0 -300.0 -100.0
Operating Budget 300.0 300.0 0.0 1,011.8 1,011.8 14,604.0 6.9 711.8 237.3
Development Budget 0.0 0.0 0.0 -1,011.8 -1,011.8 -1,011.8 N/ A
25 Gross Acquisition of N onfina ncia l Asse ts 196.1 196.2 5.9 2,274.2 2,280.1 54,620.0 4.2 2,084.0 1,062.4
Operating Budget 18.6 18.7 69.2 102.7 172.6 2,611.9 6.6 153.9 824.1
Development Budget 177.5 177.5 -63.3 2,171.5 2,107.6 52,008.1 4.1 1,930.1 1087.5
25* N e t Acquisition of N onfina ncia l Asse ts 162.1 148.4 -7.5 2,270.1 2,262.6 2,114.2 1,424.4
Operating Budget -15.4 -29.1 65.1 97.5 149.9 179.0 -615.8
Development Budget 177.5 177.5 -72.6 2,172.6 2,112.7 1,935.2 1090.4

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 6,813.3 8,541.8 1,605.7 9,588.9 11,194.6 2,652.7 31.1

Operating Budget 6,609.9 8,337.6 9,157.8 12,160.8 22,924.3 14,586.8 175.0
Development Budget 203.3 204.3 -7,552.1 -2,571.9 -11,729.8 -11,934.0 -5841.9
Source: FPU using AFMIS data downloaded on the 9 August 2011

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

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Budge t 1389 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 6,628.5 8,356.2 1,606.4 9,227.0 10,833.4 150,726.1 7.2 2,477.2 29.6
2* T OT AL N E T E XP E N D IT U R E S 6,594.5 8,308.5 1,593.0 9,222.9 10,815.9 2,507.4 30.2

21 Compe nsa tion of E mploye e s 5,818.8 7,388.8 1,499.1 8,587.8 10,086.9 107,298.4 9.4 2,698.1 36.5
of which ope ra ting budge t 5,818.8 7,388.8 1,499.1 8,587.8 10,086.9 2,698.1 36.5
211-3 Wages and Salaries 5,776.4 7,336.5 1,490.7 8,550.0 10,040.7 2,704.2 36.9
214-5 Social Benefits 42.4 52.3 8.3 37.8 46.2 -6.2 -11.8

22 U se of Goods a nd S e rvice s 491.2 648.7 106.6 570.0 676.6 22,248.3 3.0 27.9 4.3
221 Travel 91.7 109.9 17.2 99.2 116.4 6.5 5.9
222 Communications 25.3 28.8 4.9 25.6 30.5 1.6 5.7
223 Contracted Services 15.3 16.0 1.5 10.4 11.9 -4.1 -25.6
224 Repairs and Maintenance 49.9 81.1 8.4 42.6 51.0 -30.1 -37.1
225 Utilities 78.3 84.5 21.7 79.0 100.8 16.2 19.2
226 Fuel 81.6 124.1 42.8 82.1 125.0 0.8 0.7
227-9 Other Use of Goods and Services 149.1 204.4 10.1 231.1 241.2 36.9 18.0

23 Inte re st 0.0 0.0 0.0 0.0 0.0 350.0 0.0 0.0 N/ A

24 S ocia l T ra nsfe rs 300.0 300.0 0.0 0.0 0.0 9,900.0 0.0 -300.0 -100.0
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
243-6 Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
248-9 Other Social Transfers 300.0 300.0 0.0 0.0 0.0 -300.0 -100.0

25 Gross Acquisition of N onfina ncia l Asse ts 18.6 18.7 0.7 69.2 69.9 2,611.9 2.7 51.2 274.4
25* N e t Acquisition of N onfina ncia l Asse ts -15.4 -29.1 -12.7 65.1 52.4 81.4 -280.2
150 Sale of Land and Buildings -34.0 -47.7 -13.4 -4.1 -17.5 30.2 -63.3
251 Buildings and Structures 5.9 5.9 0.0 20.6 20.6 14.7 248.6
252 Machinery / Equipment (>50,000) 12.3 12.4 0.7 1.6 2.4 -10.0 -81.0
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
259 Capital Advance Payments 0.4 0.4 0.0 47.0 47.0 46.6 11618.9

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 6,609.9 8,337.6 1,605.7 9,157.8 10,763.5 2,425.9 29.1

Source: FPU using AFMIS data downloaded on the 9 August 2011

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

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

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa w - 2 Sa w - 2 H a m - 1 Sa w - 2 Sa w - 2 Budge t or Curre nt % 1389 YT D
Actua l Actua l Actua l Actua l Pre lim MYR Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Ce iling Budge t* Budge t
T OT AL GR OSS EXPEN D IT U R ES 6,998.9 8,727.5 1,611.6 11,862.4 13,474.0 251,946.3 251,946.3 5.3% 4,746.5 54.4
Operating Budget 6,628.5 8,350.5 1,606.4 9,227.0 10,833.4 150,726.1 150,726.1 7.2% 2,482.9 29.7
Development Budget 370.4 377.0 5.2 2,635.4 2,640.6 101,220.1 101,220.1 2.6% 2,263.6 600.4

Se curity 4,544.7 5,919.7 1,116.9 6,002.1 7,119.0 87,475.0 87,488.4 8.1% 1,199.3 20.3
Operating Budget 4,544.7 5,919.7 1,116.9 6,002.1 7,119.0 86,436.4 86,449.8 8.2% 1,199.3 20.3
Development Budget 0.0 0.0 0.0 0.0 0.0 1,038.6 1,038.6 0.0% 0.0 N/ A

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

H uma n R ights 870.8 1,061.0 209.7 851.2 1,060.9 13,659.8 14,867.2 7.1% -0.1 0.0
Operating Budget 846.6 1,036.8 209.7 787.3 997.0 10,264.1 11,471.5 8.7% -39.8 -3.8
Development Budget 24.2 24.2 0.0 63.9 63.9 3,395.7 3,395.7 1.9% 39.7 164.2

T ota l Infra structure a nd N a tura l

R e source s 270.5 306.5 55.9 281.8 337.8 48,257.8 48,423.2 0.7% 31.3 10.2
Operating Budget 126.8 162.8 55.9 142.8 198.7 3,822.3 3,987.8 5.0% 35.9 22.0
Development Budget 143.7 143.7 0.0 139.1 139.1 44,435.4 44,435.4 0.3% -4.6 -3.2

T ota l Educa tion 719.5 744.9 88.3 1,882.1 1,970.4 36,847.6 37,556.2 5.2% 1,225.5 164.5
Operating Budget 702.8 727.3 88.3 1,822.5 1,910.8 25,090.5 25,799.2 7.4% 1,183.5 162.7
Development Budget 16.7 17.6 0.0 59.6 59.6 11,757.1 11,757.1 0.5% 42.0 238.3

T ota l H e a lth 149.4 193.9 40.9 231.0 272.0 10,404.7 10,436.7 2.6% 78.1 40.3
Operating Budget 122.7 167.2 40.9 117.7 158.7 2,663.6 2,695.6 5.9% -8.5 -5.1
Development Budget 26.7 26.7 0.0 113.3 113.3 7,741.1 7,741.1 1.5% 86.6 324.4

T ota l Agriculture a nd R ura l

D e ve lopme nt 195.3 203.3 31.2 2,229.5 2,260.7 24,731.9 25,706.6 8.8% 2,057.4 1,012.1
Operating Budget 102.8 110.8 26.0 113.7 139.7 1,768.2 2,742.9 5.1% 28.9 26.1
Development Budget 92.5 92.5 5.2 2,115.8 2,121.0 22,963.7 22,963.7 9.2% 2,028.6 2194.1

T ota l Socia l Prote ction 87.0 100.8 19.7 110.0 129.8 2,792.4 6,119.9 2.1% 28.9 28.7
Operating Budget 69.8 83.6 19.7 90.7 110.5 1,766.6 5,094.0 2.2% 26.9 32.2
Development Budget 17.2 17.2 0.0 19.3 19.3 1,025.8 1,025.8 1.9% 2.1 11.9

T ota l Economic Gove rna nce a nd

Priva te Se ctor D e ve lopme nt 161.7 197.5 48.9 274.5 323.4 9,298.2 9,638.4 3.4% 125.9 63.8
Operating Budget 112.2 142.4 48.9 150.2 199.0 3,959.9 4,300.1 4.6% 56.7 39.8
Development Budget 49.4 55.1 0.0 124.4 124.4 5,338.3 5,338.3 2.3% 69.3 125.7

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 18,478.8 799.0 N/ A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 0.0% 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 799.0 0.0% 0.0 N/ A
Source: FPU using AFMIS data downloaded on the 9 August 2011

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated
budget for the development budget is the same as the latest approved budget.

-8-
Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to Budget 1390 Comparison to
Saw - 2 Saw - 2 Ham - 1 Saw - 2 Saw - 2 Orignal Current % 1389 YT D
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change %Increase
Monthly YT D Monthly Monthly YT D MYR Budget* Budget
26 Ministry of Interior 1,626.5 1,949.9 0.0 2,609.6 2,609.6 36,294.2 36,315.3 7.2 659.7 33.8
Operating Budget 1,626.5 1,949.9 0.0 2,609.6 2,609.6 36,056.5 36,077.6 7.2 659.7 33.8
Development Budget 0.0 0.0 0.0 0.0 0.0 237.7 237.7 0.0 0.0 N/ A
22 Ministry of Defence 2,392.6 3,189.9 842.7 2,952.3 3,795.0 43,282.2 43,148.6 8.8 605.0 19.0
Operating Budget 2,392.6 3,189.9 842.7 2,952.3 3,795.0 43,202.4 43,068.8 8.8 605.0 19.0
Development Budget 0.0 0.0 0.0 0.0 0.0 79.8 79.8 0.0 0.0 N/ A
23 Ministry of Foreign Affairs 8.6 14.7 6.6 155.0 161.6 2,871.3 2,914.0 5.5 146.9 997.9
Operating Budget 8.6 14.7 6.6 155.0 161.6 2,283.2 2,326.0 6.9 146.9 997.9
Development Budget 0.0 0.0 0.0 0.0 0.0 588.1 588.1 0.0 0.0 N/ A
15 Presidential Protective Service 49.8 86.2 41.3 59.0 100.3 872.9 954.1 10.5 14.0 16.3
Operating Budget 49.8 86.2 41.3 59.0 100.3 764.0 845.2 11.9 14.0 16.3
Development Budget 0.0 0.0 0.0 0.0 0.0 108.9 108.9 0.0 0.0 N/ A
64 General Directorate of National Security 467.2 678.9 226.3 226.3 452.6 4,154.5 4,156.4 10.9 -226.3 -33.3
Operating Budget 467.2 678.9 226.3 226.3 452.6 4,130.4 4,132.3 11.0 -226.3 -33.3
Development Budget 0.0 0.0 0.0 0.0 0.0 24.1 24.1 0.0 0.0 N/ A
T otal Security 4544.7 5919.7 1116.9 6002.1 7119.0 87475.0 87488.4 8.1 1199.3 20.3
Operating Budget 4544.7 5919.7 1116.9 6002.1 7119.0 86436.4 86449.8 8.2 1199.3 20.3
Development Budget 0.0 0.0 0.0 0.0 0.0 1038.6 1038.6 0.0 0.0 N/ A
10 Presidents Office 144.4 188.4 58.2 148.3 206.5 1,847.9 1,904.9 10.8 18.1 9.6
Operating Budget 144.4 188.4 58.2 148.3 206.5 1,468.6 1,525.5 13.5 18.1 9.6
Development Budget 0.0 0.0 0.0 0.0 0.0 379.4 379.4 0.0 0.0 N/ A
11 National Assembly Meshanro Jirga 30.2 43.9 22.0 28.2 50.2 464.2 465.2 10.8 6.3 14.5
Operating Budget 30.2 43.9 22.0 25.0 47.0 357.1 358.1 13.1 3.1 7.1
Development Budget 0.0 0.0 0.0 3.2 3.2 107.1 107.1 3.0 3.2 N/ A
12 National Assembly Wolesi Jirga 10.5 57.3 15.9 101.0 116.9 903.1 903.1 12.9 59.6 103.9
Operating Budget 10.5 57.3 15.9 101.0 116.9 895.8 895.8 13.1 59.6 103.9
Development Budget 0.0 0.0 0.0 0.0 0.0 7.3 7.3 0.0 0.0 N/ A
14 Supreme Court 46.4 62.6 31.4 120.0 151.4 1,445.9 1,458.9 10.4 88.9 142.1
Operating Budget 46.4 62.6 31.4 118.3 149.6 1,192.7 1,205.7 12.4 87.1 139.2
Development Budget 0.0 0.0 0.0 1.8 1.8 253.2 253.2 0.7 1.8 N/ A
50 Ministry of Justice 91.2 92.1 17.5 147.1 164.6 2,417.7 2,416.2 6.8 72.4 78.6
Operating Budget 91.2 92.1 17.5 130.6 148.0 2,104.1 2,102.6 7.0 55.9 60.7
Development Budget 0.0 0.0 0.0 16.5 16.5 313.6 313.6 5.3 16.5 N/ A
13 Administrative Affairs 337.0 384.1 25.8 91.3 117.1 640.0 1,237.9 9.5 -267.0 -69.5
Operating Budget 337.0 384.1 25.8 91.3 117.1 563.3 1,161.1 10.1 -267.0 -69.5
Development Budget 0.0 0.0 0.0 0.0 0.0 76.8 76.8 0.0 0.0 N/ A
21 Ministry of State and Parliamentart Affairs 1.4 1.6 1.5 2.5 4.0 80.0 100.2 4.0 2.4 147.4
Operating Budget 1.4 1.6 1.5 2.5 4.0 80.0 100.2 4.0 2.4 147.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
24 Ministry of Haj and Religious Affairs 24.1 24.1 0.0 18.4 18.4 729.0 1,208.6 1.5 -5.6 -23.5
Operating Budget 24.1 24.1 0.0 18.4 18.4 595.9 1,075.4 1.7 -5.6 -23.5
Development Budget 0.0 0.0 0.0 0.0 0.0 133.2 133.2 0.0 0.0 N/ A
51 Attorney General 48.8 53.3 19.6 67.2 86.8 826.7 834.0 10.4 33.5 62.9
Operating Budget 48.8 53.3 19.6 49.3 68.8 643.5 650.8 10.6 15.6 29.2
Development Budget 0.0 0.0 0.0 17.9 17.9 183.2 183.2 9.8 17.9 N/ A
72 Election Commission 6.7 9.0 2.6 4.8 7.5 121.5 122.5 6.1 -1.6 -17.3
Operating Budget 6.7 9.0 2.6 4.8 7.5 106.5 107.6 6.9 -1.6 -17.3
Development Budget 0.0 0.0 0.0 0.0 0.0 15.0 15.0 0.0 0.0 N/ A
62 IARCSC 40.2 49.3 9.0 30.2 39.2 891.4 918.9 4.3 -10.2 -20.6
Operating Budget 16.0 25.1 9.0 14.6 23.6 242.1 269.6 8.8 -1.5 -6.1
Development Budget 24.2 24.2 0.0 15.5 15.5 649.3 649.3 2.4 -8.6 -35.7
85 Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 62.0 54.4 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 62.0 54.4 0.0 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
67 T he High office of Oversight and Anti Corruption 3.5 5.4 3.5 4.4 7.9 143.2 149.1 5.3 2.5 46.4
Operating Budget 3.5 5.4 3.5 4.4 7.9 89.4 95.3 8.3 2.5 46.4
Development Budget 0.0 0.0 0.0 0.0 0.0 53.8 53.8 0.0 0.0 N/ A
59 Independent Directorate of Local Governance 86.5 89.8 2.3 87.6 89.9 3,075.5 3,081.8 2.9 0.0 0.0
Operating Budget 86.5 89.8 2.3 78.7 81.0 1,851.6 1,857.9 4.4 -8.8 -9.9
Development Budget 0.0 0.0 0.0 8.9 8.9 1,223.9 1,223.9 0.7 8.9 N/ A
74 Legal T raining Center 0.1 0.1 0.5 0.1 0.6 11.6 11.6 5.0 0.5 334.5
Operating Budget 0.1 0.1 0.5 0.1 0.6 11.6 11.6 5.0 0.5 334.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
T otal Governance, Rule of Law and Human Rights 870.8 1061.0 209.7 851.2 1060.9 13,659.8 14,867.2 7.1 -0.1 0.0
Operating Budget 846.6 1036.8 209.7 787.3 997.0 10,264.1 11,471.5 8.7 -39.8 -3.8
Development Budget 24.2 24.2 0.0 63.9 63.9 3,395.7 3,395.7 1.9 39.7 164.2
Source: FPU using AFMIS data downloaded on the 9 August 2011
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Origna l Curre nt % 1389 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 133.9 141.3 9.5 36.0 45.6 19,871.3 19,969.7 0.2 -95.8 -67.8
Operating Budget 13.7 21.2 9.5 31.2 40.7 1,794.9 1,893.3 2.1 19.5 91.7
Development Budget 120.1 120.1 0.0 4.9 4.9 18,076.4 18,076.4 0.0 -115.2 -95.9
45 Ministry of T ra nsport a nd Avia tion 40.2 40.2 7.2 27.1 34.3 1,896.0 1,944.5 1.8 -5.9 -14.6
Operating Budget 20.2 20.2 7.2 25.7 32.9 439.6 488.1 6.7 12.7 62.8
Development Budget 20.0 20.0 0.0 1.4 1.4 1,456.4 1,456.4 0.1 -18.6 -92.9
34 Ministry of Communica tion 27.5 36.8 11.3 20.4 31.7 2,269.0 2,269.2 1.4 -5.0 -13.7
Operating Budget 24.9 34.2 11.3 15.7 27.0 451.9 452.2 6.0 -7.2 -21.0
Development Budget 2.5 2.5 0.0 4.7 4.7 1,817.1 1,817.1 0.3 2.1 84.1
41 Ministry of E ne rgy a nd W a te r 22.7 29.0 7.9 118.6 126.6 12,761.6 12,764.6 1.0 97.6 337.0
Operating Budget 22.7 29.0 7.9 22.9 30.8 367.1 370.1 8.3 1.8 6.3
Development Budget 0.0 0.0 0.0 95.8 95.8 12,394.5 12,394.5 0.8 95.8 N/ A
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/ A
83 D a Brishna S hirka t 0.0 0.0 0.0 0.0 0.0 3,726.3 3,726.3 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 3,726.3 3,726.3 0.0 0.0 N/ A
49 Ministry of U rba n D e ve lopme nt 7.0 11.3 4.1 13.6 17.7 1,275.3 1,279.5 1.4 6.4 56.6
Operating Budget 7.0 11.3 4.1 6.2 10.3 120.1 124.3 8.3 -1.0 -8.6
Development Budget 0.0 0.0 0.0 7.4 7.4 1,155.2 1,155.2 0.6 7.4 N/ A
84 Inde pe nde nt Boa rd of ne w Ka bul 0.0 0.0 0.0 12.8 12.8 240.4 240.4 5.3 12.8 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 0.0 12.8 12.8 240.4 240.4 5.3 12.8 N/ A
32 Ministry of Mine s a nd Industrie s 26.4 29.8 8.3 35.7 44.0 3,422.4 3,422.4 1.3 14.2 47.8
Operating Budget 25.4 28.8 8.3 23.5 31.8 359.0 359.0 8.9 3.0 10.5
Development Budget 1.0 1.0 0.0 12.2 12.2 3,063.4 3,063.4 0.4 11.2 1125.2
65 Ge ode sy a nd Ca rtogra phy Office 8.1 12.2 4.7 9.2 13.9 288.0 288.3 4.8 1.7 13.9
Operating Budget 8.1 12.2 4.7 9.2 13.9 123.3 123.5 11.3 1.7 13.9
Development Budget 0.0 0.0 0.0 0.0 0.0 164.7 164.7 0.0 0.0 N/ A
60 D ire ctora te of E nvironme nt 4.3 5.5 2.2 7.3 9.5 187.8 198.7 4.8 4.0 72.9
Operating Budget 4.3 5.5 2.2 7.3 9.5 138.6 149.6 6.4 4.0 72.9
Development Budget 0.0 0.0 0.0 0.0 0.0 49.1 49.1 0.0 0.0 N/ A
75 Afgha nista n H igh Atomic E ne rgy Commission 0.4 0.4 0.6 1.1 1.8 29.9 29.8 5.9 1.3 320.2
Operating Budget 0.4 0.4 0.6 1.1 1.8 27.8 27.7 6.3 1.3 320.2
Development Budget 0.0 0.0 0.0 0.0 0.0 2.1 2.1 0.0 0.0 N/ A
77 P rovincia l Muncipa litie 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
79 Municipa litie s 0.0 0.0 0.0 0.0 0.0 1,387.9 1,387.9 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,387.9 1,387.9 0.0 0.0 N/ A
T ota l Infra structure a nd N a tura l R e source s 270.5 306.5 55.9 281.8 337.8 48,257.8 48,423.2 0.7 31.3 10.2
Operating Budget 126.8 162.8 55.9 142.8 198.7 3,822.3 3,987.8 5.0 35.9 22.0
Development Budget 143.7 143.7 0.0 139.1 139.1 44,435.4 44,435.4 0.3 -4.6 -3.2
27 Ministry of E duca tion 580.9 580.8 22.7 1,657.4 1,680.1 31,332.3 32,064.0 5.2 1,099.3 189.3
Operating Budget 564.2 564.2 22.7 1,631.8 1,654.5 22,062.4 22,794.1 7.3 1,090.4 193.3
Development Budget 16.7 16.7 0.0 25.6 25.6 9,269.9 9,269.9 0.3 8.9 53.4
28 Ministry of H ighe r E duca tion 83.6 84.6 39.0 140.3 179.3 3,502.7 3,499.9 5.1 94.8 112.1
Operating Budget 83.6 83.6 39.0 129.6 168.6 2,079.9 2,077.1 8.1 85.0 101.7
Development Budget 0.0 0.9 0.0 10.7 10.7 1,422.8 1,422.8 0.8 9.8 1028.7
36 Ministry of Informa tion a nd Culture 36.9 52.6 17.3 39.7 57.0 1,325.7 1,304.0 4.4 4.4 8.4
Operating Budget 36.9 52.6 17.3 39.5 56.8 600.4 578.7 9.8 4.3 8.1
Development Budget 0.0 0.0 0.0 0.1 0.2 725.3 725.3 0.0 0.2 N/ A
61 S cie nce Aca de my 11.1 19.9 9.3 11.2 20.5 193.4 194.3 10.5 0.6 3.1
Operating Budget 11.1 19.9 9.3 11.2 20.5 143.5 144.4 14.2 0.6 3.1
Development Budget 0.0 0.0 0.0 0.0 0.0 49.8 49.8 0.0 0.0 N/ A
63 N a tiona l Olympic Committe e 7.0 7.0 0.0 33.5 33.5 493.5 494.1 6.8 26.5 377.0
Operating Budget 7.0 7.0 0.0 10.3 10.3 204.2 204.9 5.0 3.3 47.2
Development Budget 0.0 0.0 0.0 23.2 23.2 289.2 289.2 8.0 23.2 N/ A
T ota l E duca tion 719.5 744.9 88.3 1882.1 1970.4 36,847.6 37,556.2 5.2 1225.5 164.5
Operating Budget 702.8 727.3 88.3 1822.5 1910.8 25,090.5 25,799.2 7.4 1183.5 162.7
Development Budget 16.7 17.6 0.0 59.6 59.6 11,757.1 11,757.1 0.5 42.0 238.3
39 Ministry of Agriculture 101.9 101.9 24.1 154.9 179.0 5,353.6 6,329.7 2.8 77.1 75.7
Operating Budget 67.0 67.0 18.8 77.2 96.0 1,129.5 2,105.6 4.6 29.0 43.3
Development Budget 34.8 34.8 5.2 77.7 83.0 4,224.0 4,224.0 2.0 48.1 138.1
48 Ministry of Counte r N a rcotics 5.2 6.9 0.0 6.8 6.8 362.1 363.9 1.9 -0.2 -2.3
Operating Budget 5.2 6.9 0.0 6.8 6.8 122.5 124.3 5.4 -0.2 -2.3
Development Budget 0.0 0.0 0.0 0.0 0.0 239.6 239.6 0.0 0.0 N/ A
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 88.2 94.5 7.2 2,067.8 2,075.0 19,016.2 19,013.0 10.9 1,980.5 2095.7
Operating Budget 30.6 36.9 7.2 29.7 36.9 516.2 513.0 7.2 0.0 0.1
Development Budget 57.6 57.6 0.0 2,038.1 2,038.1 18,500.1 18,500.1 11.0 1,980.4 3437.0
T ota l Agriculture a nd R ura l D e ve lopme nt 195.3 203.3 31.2 2229.5 2260.7 24,731.9 25,706.6 8.8 2057.4 1012.1
Operating Budget 102.8 110.8 26.0 113.7 139.7 1,768.2 2,742.9 5.1 28.9 26.1
Development Budget 92.5 92.5 5.2 2115.8 2121.0 22,963.7 22,963.7 9.2 2028.6 2194.1
Source: FPU using AFMIS data downloaded on the 9 August 2011
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

- 10 -
Table 7. I ntegrated Core Budget G ross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Compa rison to Budge t 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Origna l Curre nt % 1389 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 149.4 193.9 40.9 231.0 272.0 10,404.7 10,436.7 2.6 78.1 40.3
Operating Budget 122.7 167.2 40.9 117.7 158.7 2,663.6 2,695.6 5.9 -8.5 -5.1
Development Budget 26.7 26.7 0.0 113.3 113.3 7,741.1 7,741.1 1.5 86.6 324.4
T ota l H e a lth 149.4 193.9 40.9 231.0 272.0 10,404.7 10,436.7 2.6 78.1 40.3
Operating Budget 122.7 167.2 40.9 117.7 158.7 2,663.6 2,695.6 5.9 -8.5 -5.1
Development Budget 26.7 26.7 0.0 113.3 113.3 7,741.1 7,741.1 1.5 86.6 324.4
46 Ministry of Frontie rs a nd T riba l Affa irs 19.2 25.2 6.1 27.6 33.7 431.7 437.1 7.7 8.5 33.7
Operating Budget 19.2 25.2 6.1 27.6 33.7 357.9 363.4 9.3 8.5 33.7
Development Budget 0.0 0.0 0.0 0.0 0.0 73.8 73.8 0.0 0.0 N/ A
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 50.0 51.4 5.8 61.6 67.4 1,616.7 4,931.6 1.4 16.0 31.2
Operating Budget 32.7 34.1 5.8 42.3 48.1 946.2 4,261.1 1.1 14.0 40.9
Development Budget 17.2 17.2 0.0 19.3 19.3 670.5 670.5 2.9 2.1 11.9
29 Ministry of R e fuge e s a nd R e pa tria te s 6.3 8.0 2.6 7.7 10.3 314.9 320.1 3.2 2.3 28.7
Operating Budget 6.3 8.0 2.6 7.7 10.3 171.5 176.7 5.8 2.3 28.7
Development Budget 0.0 0.0 0.0 0.0 0.0 143.4 143.4 0.0 0.0 N/ A
38 Ministry of W ome n Affa irs 6.9 10.3 3.3 8.5 11.8 259.6 261.2 4.5 1.4 13.8
Operating Budget 6.9 10.3 3.3 8.5 11.8 158.7 160.3 7.3 1.4 13.8
Development Budget 0.0 0.0 0.0 0.0 0.0 100.8 100.8 0.0 0.0 N/ A
68 Office of D isa ste r P re pa re dne ss 3.2 4.4 1.5 3.0 4.5 112.0 112.0 4.0 0.1 1.4
Operating Budget 3.2 4.4 1.5 3.0 4.5 88.5 88.5 5.1 0.1 1.4
Development Budget 0.0 0.0 0.0 0.0 0.0 23.5 23.5 0.0 0.0 N/ A
76 D ire ctora te of Kochis 1.5 1.5 0.5 1.7 2.2 57.6 57.9 3.8 0.7 44.3
Operating Budget 1.5 1.5 0.5 1.7 2.2 43.8 44.1 5.0 0.7 44.3
Development Budget 0.0 0.0 0.0 0.0 0.0 13.8 13.8 0.0 0.0 N/ A
T ota l S ocia l P rote ction 87.0 100.8 19.7 110.0 129.8 2,792.4 6,119.9 2.1 28.9 28.7
Operating Budget 69.8 83.6 19.7 90.7 110.5 1,766.6 5,094.0 2.2 26.9 32.2
Development Budget 17.2 17.2 0.0 19.3 19.3 1,025.8 1,025.8 2.1 11.9
20 Ministry of Fina nce 86.4 106.8 28.7 215.7 244.4 4,941.3 5,276.4 4.6 137.6 128.9
Operating Budget 77.2 97.5 28.7 112.2 140.9 1,588.8 1,923.9 7.3 43.4 44.5
Development Budget 9.3 9.3 0.0 103.5 103.5 3,352.5 3,352.5 3.1 94.2 1016.6
25 Ministry of Comme rce 13.7 14.1 4.7 10.5 15.2 2,313.0 2,305.2 0.7 1.1 7.7
Operating Budget 13.7 14.1 4.7 10.5 15.2 1,887.1 1,879.3 0.8 1.1 7.7
Development Budget 0.0 0.0 0.0 0.0 0.0 425.9 425.9 0.0 0.0 N/ A
35 Ministry of E conomy 14.8 20.2 5.9 32.8 38.7 1,006.5 1,009.7 3.8 18.5 91.4
Operating Budget 8.5 13.9 5.9 14.2 20.1 230.4 233.6 8.6 6.1 44.1
Development Budget 6.3 6.3 0.0 18.7 18.7 776.1 776.1 2.4 12.3 195.7
66 Control a nd Audit Office 37.7 41.6 3.5 6.3 9.8 507.9 514.7 1.9 -31.8 -76.5
Operating Budget 3.8 7.8 3.5 4.1 7.6 75.3 82.1 9.2 -0.2 -2.4
Development Budget 33.9 33.9 0.0 2.2 2.2 432.6 432.6 0.5 -31.6 -93.4
73 Ce ntra l S ta tistics Office 7.9 12.4 4.6 7.9 12.5 263.0 263.8 4.8 0.1 0.9
Operating Budget 7.9 7.9 4.6 7.9 12.5 122.0 122.8 10.2 4.6 58.4
Development Budget 0.0 4.5 0.0 0.0 0.0 141.0 141.0 0.0 -4.5 -100.0
58 Afgha nista n N a tiona l S ta nda rd Authority 1.2 2.4 1.5 1.3 2.9 266.6 268.5 1.1 0.5 20.1
Operating Budget 1.2 1.2 1.5 1.3 2.9 56.4 58.4 4.9 1.7 138.1
Development Budget 0.0 1.2 0.0 0.0 0.0 210.2 210.2 0.0 -1.2 -100.0
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 161.7 197.5 48.9 274.5 323.4 9,298.2 9,638.4 3.4 125.9 63.8
Operating Budget 112.2 142.4 48.9 150.2 199.0 3,959.9 4,300.1 4.6 56.7 39.8
Development Budget 49.4 55.1 0.0 124.4 124.4 5,338.3 5,338.3 2.3 69.3 125.7
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 380.2 329.0 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 380.2 329.0 0.0 0.0 N/ A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 446.5 446.5 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 446.5 446.5 0.0 0.0 N/ A
86 E xtra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/ A
90 U na lloca te d R e se rve s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/ A 0.0 N/ A
99 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 17,652.0 0.0 N/ A 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 N/ A 0.0 N/ A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 0.0 N/ A 0.0 N/ A
T ota l una lloca te d 0.0 0.0 0.0 0.0 0.0 17,652.0 799.0 N/ A 0.0 N/ A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 3,524.4 799.0
25 T OT AL GR OS S E XP E N D IT U R E S 6,998.9 8,727.5 1,611.6 11,862.4 13,474.0 251,946.3 251,946.3 5.3 4,746.5 54.4
Operating Budget 6,628.5 8,350.5 1,606.4 9,227.0 10,833.4 150,726.1 150,726.1 7.2 2,482.9 29.7
Development Budget 370.4 377.0 5.2 2,635.4 2,640.6 101,220.1 101,220.1 2.6 2,263.6 600.4
Source: FPU using AFMIS data downloaded on the 9 August 2011
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

- 11 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1389 YT D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
2 T OT AL N ET EXPEN D IT U R E 6,975.4 8,690.3 1,598.2 11,859.0 13,457.2 4,766.9 54.9

150 Sale of Land and Buildings 34.0 47.7 13.4 4.1 17.5 -30.2 -63.3

2+150 T OT AL GR OSS EXPEN D IT U R E 7,009.3 8,738.0 1,611.6 11,863.1 13,474.7 4,736.7 54.2
R ECU R R EN T EXPEN D IT U R E 6,813.3 8,541.8 1,605.7 9,588.9 11,194.6 2,652.7 31.1
CAPIT AL EXPEN D IT U R E 196.1 196.2 5.9 2,274.2 2,280.1 2,084.0 1062.4

701 Ge ne ra l Public Se rvice s 797.6 1,005.6 191.9 886.1 1,078.0 72.4 7.2
Recurrent Expenditure 784.2 992.1 191.2 771.0 962.3 -29.9 -3.0
Capital Expenditure 13.4 13.5 0.7 115.1 115.8 102.3 758.1
702 D e fe nce 2,914.4 3,961.3 1,113.0 3,249.4 4,362.3 401.1 10.1
Recurrent Expenditure 2,909.4 3,956.3 1,113.0 3,229.1 4,342.0 385.7 9.7
Capital Expenditure 5.0 5.0 0.0 20.3 20.3 15.3 308.9
703 Public Orde r a nd Sa fe ty 1,820.5 2,168.5 72.7 2,961.5 3,034.2 865.7 39.9
Recurrent Expenditure 1,818.5 2,166.4 72.7 2,950.0 3,022.7 856.2 39.5
Capital Expenditure 2.0 2.0 0.0 11.5 11.5 9.5 468.4
704 Economic Affa irs 511.7 561.3 95.4 2,530.6 2,626.0 2,064.7 367.9
Recurrent Expenditure 369.5 419.0 90.2 447.9 538.2 119.1 28.4
Capital Expenditure 142.3 142.3 5.2 2,082.6 2,087.8 1945.6 1367.6
705 Environme nta l Prote ction 4.3 5.5 2.2 7.4 9.5 4.0 73.5
Recurrent Expenditure 4.3 5.5 2.2 7.4 9.5 4.0 73.5
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
706 H ousing a nd Communa l Amme nitie s 39.8 44.1 4.1 13.6 17.7 -26.4 -59.9
Recurrent Expenditure 6.9 11.2 4.1 11.2 15.4 4.2 37.2
Capital Expenditure 32.9 32.9 0.0 2.3 2.3 -30.6 -92.9
707 H e a lth 154.9 201.1 41.2 235.4 276.7 75.6 37.6
Recurrent Expenditure 154.9 201.1 41.2 229.1 270.4 69.3 34.4
Capital Expenditure 0.0 0.0 0.0 6.3 6.3 6.3 N/ A
708 R e cre a tion, Culture a nd R e ligion 67.9 83.6 17.3 91.7 109.0 25.4 30.4
Recurrent Expenditure 67.6 83.3 17.3 68.4 85.7 2.4 2.9
Capital Expenditure 0.3 0.3 0.0 23.3 23.3 23.0 7646.7
709 Educa tion 688.8 695.7 63.8 1,837.3 1,901.1 1,205.4 173.2
Recurrent Expenditure 688.6 695.6 63.8 1,824.6 1,888.4 1,192.9 171.5
Capital Expenditure 0.2 0.2 0.0 12.7 12.7 12.5 7904.8
710 Socia l Prote ction 9.5 11.2 9.9 50.1 60.0 48.9 437.7
Recurrent Expenditure 9.5 11.2 9.9 50.1 60.0 48.9 437.7
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/ A
Source: FPU using AFMIS data downloaded on the 9 August 2011

- 12 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 162.1 148.4 -7.5 2,270.1 2,262.6 2,114.2 1424.4
Land and Buildings 143.7 130.0 -13.4 122.5 109.0 -20.9 -16.1
251/8 Purchase of Land and Buildings 177.7 177.7 0.0 126.6 126.6 -51.1 -28.8
251 Buildings and Structures 177.7 177.7 0.0 126.6 126.6 -51.1 -28.8
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
150 Sale of Land and Buildings -34.0 -47.7 -13.4 -4.1 -17.5 30.2 -63.3
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) 15.2 15.3 5.9 94.3 100.2 84.9 552.8
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 3.1 3.1 0.0 2,053.4 2,053.4 2,050.2 66013.5
Source: FPU using AFMIS data downloaded on the 9 August 2011

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1389 Y T D
Monthly YT D Monthly Monthly YT D Cha nge % Incre a se
3+4 T R AN S ACT ION S IN FIN AN CIAL AS S E T S
AN D LIABILIT IE S -7,778.7 -17,266.3 -14,094.7 -4,927.4 -19,022.0 -1,755.7 10.2

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S -7,226.9 -17,246.1 -13,051.3 -4,237.2 -17,288.5 -42.4 0.2
D ome stic -7,226.9 -17,246.1 -13,051.3 -4,237.2 -17,288.5 -42.4 0.2
Currency and Deposits -4,334.4 -13,019.3 -10,565.0 -4,253.5 -14,818.5 -1,799.2 13.8
311 Treasury Single Account -3,178.4 -9,870.0 -9,838.2 -1,938.8 -11,777.0 -1,907.1 19.3
313 Donor Accounts -1,156.0 -3,149.3 -736.8 -2,396.4 -3,133.2 16.2 -0.5
314/90 Other Deposit Accounts 0.0 0.0 10.0 81.7 91.7 91.7 N/A
317 Loans 165.0 255.3 8.5 6.0 14.5 -240.8 -94.3
319 Other Accounts Receivable -93.8 -72.8 319.3 36.0 355.4 428.2 -588.4
Other Assets -2,963.7 -4,409.4 -2,814.2 -25.7 -2,839.9 1,569.5 -35.6
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 -551.9 -20.2 -1,043.3 -690.2 -1,733.5 -1,713.3 8484.7
D ome stic -686.6 -198.4 -1,044.8 -695.2 -1,739.9 -1,541.5 777.0
411 Accounts Payable -370.5 97.8 35.3 9.0 44.3 -53.6 -54.8
413 Pension Liabilities -14.5 0.0 36.6 -35.9 0.6 0.6 2745.9
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities -301.6 -296.3 -1,116.6 -668.3 -1,784.8 -1,488.6 502.5
Fore ign 134.7 178.2 1.4 5.0 6.4 -171.8 -96.4
431 Foreign Currency 0.4 0.4 -0.1 -0.1 -0.1 -0.6 -131.9
181-2 Loans 134.3 177.8 1.5 5.1 6.5 -171.2 -96.3
Source: FPU using AFMIS data downloaded on the 9 August 2011

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1389 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
T R AN S ACT ION S AFFE CT IN G N E T W OR T H

1 Revenues including Grants 14,754.1 25,956.6 15,692.9 16,786.4 32,479.2 6,522.7 25.1
2-25 Expenditures (Recurrent) 6,813.3 8,541.8 1,605.7 9,588.9 11,194.6 2,652.7 31.1
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/ A

N e t Ba la nce (1-2-25) 7,940.8 17,414.7 14,087.2 7,197.5 21,284.6 3,869.9 22.2

P rima ry Ba la nce (1-2-25+23) 7,940.8 17,414.7 14,087.2 7,197.5 21,284.6 3,869.9 22.2

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

25 Net Acquisition of Nonfinancial Assets 162.1 148.4 -7.5 2,270.1 2,262.6 2,114.2 1424.4

N e t Le nding-Borrowing (1-2) 7,778.7 17,266.3 14,094.7 4,927.4 19,022.0 1,755.7 10.2

Fina ncing (3+4+5) -7,778.7 -17,266.3 -14,094.7 -4,927.4 -19,022.0 -1,755.7 10.2

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 -7,226.9 -17,246.1 -13,051.3 -4,237.2 -17,288.5 -42.4 0.2
4 Net Acquisition of Financial Liabilities -551.9 -20.2 -1,043.3 -690.2 -1,733.5 -1,713.3 8484.7

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 9 August 2011

- 13 -
Footnotes

Table 2 3

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

Table 4 5

1/ Interest category does not include loan principal payments.

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

Table 8

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

Tables 9 - 10

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

- 14 -
Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It
contains recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded.
The Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the
funding through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and
transfers.
Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items
with a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments
and subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the
year, funding from contingency reserve items may be allocated to the budgets of budgetary units
during the year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be
derived by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative.
Examples include bonds and shares of stock, but not tangible assets such as real estate or gold.
These are included below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly
revenues raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues
raised by other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities,
but sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
- 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
(Table 6.10) worth 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,
(TSA) the 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.

- 16 -