Monthly Fiscal Bulletin, Month 5, 1390

COMPILEDANDPUBLISHEDBY:MINISTRYOFFINANCE,FISCALPOLICYUNIT
AlltablesgeneratedusingAFMISdatadownloadedon30November2011

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


BUDGETHIGHLIGHTS

TheMonthlyFiscalBulletinprovidesabriefoverviewoftheimplementationoftheNationalBudget.
OperatingBudgethighlights:
o Total collection of domestic revenues in the 5th month was Afs 7.7 billion against the target of
Afs7.2billion.WhilefortheYTDcollectionwasAfs40.4billionagainstthetargetofAfs35.0billion.
o TotaloperatinggrantswereAfs12.2billioninthe5thmonth,whilefortheYTDitwasAfs29.9billion.
o TotaloperatingexpenditureswereaboutAfs49.0billionfortheYTD,whereastheywereAfs36.9
billioninthesameperiodin1389.
o TheOperatingBudgetbalancefortheYTDwasAfs21.2billionascomparedtoaboutAfs14.1billion
in1389.
DevelopmentBudgethighlights:
o Total development budget expenditures were Afs 3.7 billion in 5th month, compared to Afs 3.8
billion the same period in 1389. For the YTD, the total spending were Afs 11.5 billion up until 5th
month 1390 compared to Afs 11.9 billion the same period 1389. This still shows a bit decline in
developmentbudgetexecution.
o Totaldevelopmentgrantsreceiptswere6.9billionfortheYTD.Whereasin1389,thegrantsreceipts
wereAfs8.9billion.
o TheDevelopmentBudgetbalancefortheYTDwasadeficitofAfs4.5billion.
1



93,664
TotalDomestic Targets
REVENUESUMMARY
Revenue 74,931
84,297
This section illustrates revenues
(Afsmillion) 65,565 receivedfromtheGovernmentthatare
Actual collections 57,759 used to finance its expenditures and
49,954 deliver Government services. These
40,381
42,149 revenues may either be domestically
32,654
34,968
raised revenues or donor grants.
23,290 27,787
15,451
Further information is available in
20,606
8,539
13,737
Tables2and3.
6,869 AFMIS data extract 30 November 2011
DomesticRevenueDevelopments
20.0
DomesticRevenue(Afsbillion)
18.0 16.8
17.2
1389YTD
Total YTD domestic revenues were
16.0 15.2
about Afs 40.4 billion against the
1390YTD
14.0 13.5
12.1
1390YTDTarget YTD target of Afs35.0 billion,
12.0 11.0
exceeding the target by about
10.0 8.8 15.5percent.
8.0
Total YTD tax revenues were Afs
6.0
4.4 4.5
16.8 billion in 5th month 1390,
4.0
2.0
exceedingthe1389YTDactual,but
1.3 1.0

0.4
slightly fell behind the YTD target
TaxRevenues CustomsDuty,Import NonTaxRevenue SocialContributions for1390.
Taxes andMiscellaneous
Total YTD customs duties were
AFMIS data extract 30 November 2011
Afs13.5billion,exceedingboththe
35.0
1390 YTD target, and the YTD
DonorGrants(Afsbillion) 1389YTD actualfor1389.

29.9
30.0 1390YTD Total YTD nontax revenues were
Afs8.8billion.ItwasAfs4.4billion
25.0
more than same time in 1389
19.9
20.0 because of receipts from Aynak
Coppermineat1stmonth.
15.0

DonorGrantDevelopments
10.0 8.9
6.9

5.0
Total YTD operating grants were
Afs30.0billion, compared to
Afs20.0billion received the same
OperatingGrants DevelopmentGrants periodin1389.
AFMIS data extract 30 November 2011
About Afs 7.0 billion of
development grants were received
up until to the 5th month 1390,
2 comparedtoAfs9.0billionin1389.

 150,726 EXPENDITURESUMMARY
Budget target
OperatingBudget 125,605
138,166
Thissectionillustratestheexpenditures

Expenditure 100,484
113,045 incurredbytheGovernmentforthe
yeartodateforthedeliveryof
(AfsMillion)
87,924
1389 expenditure Governmentservices.Further
75,363 informationonthebreakdownofthese
62,803 expendituresbyspendingtypeand
50,242 sectorsfortheoperatingand
49,013
37,682 developmentbudgetsisavailablein
Actual expenditure
25,121 35,467 Tables4to8.
12,561 23,097
10,833 AFMIS data extract 30 November 2011
1,606 OperatingBudget

Total operating expenditures were

about Afs 49.0 billion up until the
Budget targets
(including supplementary 5th month 1390, compared to the
budget and carry-forward)
101,220 YTD budget target of Afs 62.8
DevelopmentBudget 92,785 billion. But this was slightly higher
84,350
thanwasspentin1389.
Expenditure 67,480
75,915
WagespendingwasAfs40.2billion
(Afsmillion) 59,045 up until the 5th month 1390,
Budget target
50,610
(excluding carry-forward) comparedtothe1389actualofAfs
42,175
33,740 29.6billion.
25,305
Actual expenditure
1389 expenditure Expendituresongoodsandservices
16,870
11,474
were Afs 5.6 billion, compared to
8,435
7,824
5 2,641 5,115
AFMIS data extract 30 November 2011 1389YTDactualofAfs4.2billion.

DevelopmentBudget

140.0
Total YTD actual development
Expenditurebyeconomiccategory(Afsbillion) expenditures were Afs 11.5billion
120.0
107.3 1389YTD
upuntil5thmonth,comparedtothe
100.0 1390YTD YTD budget of Afs 42.2 billion.
1390Budget Development spending was lower
80.0
than the 1390 YTD budget targets
60.0 52.0 (with carry forward) and (without
40.2
40.0 carry forward), but caught up with
29.6 30.0
22.2 1389expenditures.
20.0 15.0

4.2
5.6
4.8 4.8 6.7 6.7
3.22.8
Expendituresongoodsandservices
0.30.42.6
were Afs 4.8 billion, almost the
Wages Goodsand Goodsand Nonfinancial Nonfinancial Social
services services Assets Assets transfersand sameamountforYTD1389.
(operating) (development) (operating) (development) Interest
Expenditure on acquisition of non
AFMIS data extract 30 November 2011 financial assets was Afs 6.7 billion
upuntilthe5thmonth1390,almost
thesameamountin1389.
3

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

10Largest OperatingBudgetsYTDexpenditure(Afsmillion)
PresidentsOffice
37%
1390CurrentAllocatedBudget
MinistryofFinance 42%
1390YTDExpenditure
IndependentDirectorate ofLocal
Governance 34%
1389YTDExpenditure
MinistryofPublicHealth
28%
MinistryofHigherEducation
37% Budget Executionrates
MinistryofForeignAffairs
35%
GeneralDirectorateofNationalSecurity
49%
MinistryofDefence
32%
MinistryofEducation
35%
MinistryofInterior
32%

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

AFMIS data extract 30 November

10Largest DevelopmentBudgetsYTDexpenditure(Afsmillion)
MinistryofMinesandIndustries
4% 1390ApprovedBudget
MinistryofTransportandAviation
12%
1390YTDExpenditure
MinistryofUrbanDevelopment
14% 1389YTDExpenditure
MinistryofAgriculture 18%
MinistryofFinance
14%
MinistryofPublicHealth Budget Executionrates
17%
MinistryofEducation
12%
MinistryofEnergyandWater
12%
MinistryofPublicWorks
9%
MinistryofRuralRehabilitationand
Development 15%

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

AFMIS data extract 30 November

TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 14,944.7 51,001.0 9,384.1 19,904.7 70,242.6 19,241.6 37.7
1 Domestic Revenues 6,575.0 31,103.0 9,364.5 7,726.7 40,381.1 9,278.1 29.8
1-19 Operating Grants 8,369.7 19,898.0 19.6 12,178.0 29,861.5 9,963.5 50.1
Operating Expenditures 8,071.9 36,924.3 12,370.5 13,545.2 49,012.6 12,088.3 32.7
21 Compensation of Employees 6,383.0 29,629.9 9,125.0 11,251.7 40,160.2 10,530.3 35.5
22 Use of Goods and Services 1,076.4 4,189.4 1,927.1 1,604.9 5,623.6 1,434.2 34.2
23 Interest 3.5 37.4 7.2 0.0 44.7 7.3 19.6
24 Social Transfers 484.5 2,796.3 1,162.2 600.2 2,774.2 -22.2 -0.8
25 Gross Acquisition of Nonfinancial Assets 124.3 271.2 148.9 88.4 409.9 138.7 51.1
Operating Budget Balance
Excluding Grants -1,496.9 -5,821.3 -3,006.0 -5,818.5 -8,631.5 -2,810.2 48.3
Including Grants 6,872.9 14,076.7 -2,986.4 6,359.5 21,230.0 7,153.3 50.8

DEVELOPMENT BUDGET
Development Grants 2,585.2 8,855.7 1,304.3 1,176.4 6,928.7 -1,927.0 -21.8
Development Expenditures 3,758.3 11,932.9 2,708.7 3,650.4 11,474.4 -458.5 -3.8
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 981.6 4,794.6 1,877.6 1,557.5 4,804.4 9.8 0.2
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 400.0 0.0 0.0 0.0 -400.0 -100.0
25 Gross Acquisition of Nonfinancial Assets 2,776.7 6,738.3 831.0 2,093.0 6,670.0 -68.3 -1.0
Development Budget Balance -1,173.2 -3,077.2 -1,404.4 -2,474.0 -4,545.7 -1,468.5 47.7

INTEGRATED BUDGET
Revenues 17,529.9 59,856.6 10,688.4 21,081.1 77,171.3 17,314.6 28.9
Domestic Revenues 6,575.0 31,103.0 9,364.5 7,726.7 40,381.1 9,278.1 29.8
Grants 10,954.9 28,753.6 1,323.9 13,354.5 36,790.2 8,036.5 27.9
Expenditures 11,830.2 48,857.2 15,079.2 17,195.6 60,487.0 11,629.8 23.8
Balances
Excluding Grants -5,255.2 -17,754.2 -5,714.6 -9,468.9 -20,105.9 -2,351.7 13.2
Including Grants 5,699.7 10,999.5 -4,390.8 3,885.5 16,684.3 5,684.8 51.7

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 17,529.9 59,856.6 10,688.4 21,081.1 77,171.3 17,314.6 28.9
2-25 Recurrent Expenditures (excludes code 25) 8,929.2 41,847.7 14,099.2 15,014.2 53,407.1 11,559.4 27.6
23 Interest 37.4 37.4 7.2 0.0 44.7 7.3 19.6
Net Balance (1-2-25) 8,600.7 18,009.0 -3,410.8 6,066.9 23,764.2 5,755.3 32.0
Primary Balance (1-2-25+23) 8,604.3 18,046.4 -3,403.6 6,066.9 23,808.9 5,762.6 31.9
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 30 November 2011

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Asa - 5 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
INTEGRATED BUDGET
1 REVENUES including grants 17,529.9 59,856.6 10,688.4 21,081.1 77,171.3 17,314.6 28.9
1-19 REVENUES excluding grants 6,575.0 31,103.0 9,364.5 7,726.7 40,381.1 34,967.8 115.5 9,278.1 29.8

DOMESTIC REVENUES 6,575.0 31,103.0 9,364.5 7,726.7 40,381.1 34,967.8 115.5 9,278.1 29.8
11 Tax Revenues 2,905.8 15,236.5 4,254.6 3,214.1 16,815.5 17,245.9 97.5 1,579.1 10.4
111 Fixed Taxes 731.0 3,695.5 905.3 869.8 4,055.5 4,597.5 88.2 360.0 9.7
112 Income Taxes 783.0 3,888.6 981.9 711.7 4,536.3 4,434.5 102.3 647.6 16.7
113 Property Taxes 18.8 97.5 32.6 31.2 166.6 123.1 135.3 69.2 71.0
114 Sales Taxes 1,161.1 6,440.3 2,062.9 1,328.0 6,988.2 7,091.8 98.5 547.8 8.5
116 Other Taxes 169.7 914.7 220.7 228.7 837.7 732.5 114.4 -77.0 -8.4
117 Tax Penalties and Fines 42.2 199.8 51.2 44.8 231.3 266.5 86.8 31.4 15.7
12 Customs Duty, Import Taxes 2,309.5 11,032.7 3,020.0 2,681.2 13,511.2 12,149.2 111.2 2,478.5 22.5
13 Non Tax Revenue 984.4 4,389.3 1,748.0 1,325.0 8,774.9 4,533.9 193.5 4,385.6 99.9
131 Income from Capital Property 25.8 126.2 18.1 25.3 2,523.9 138.5 1822.5 2,397.6 1899.6
132 Sales of Goods and Services 488.1 1,715.1 404.6 409.6 2,069.8 1,549.5 133.6 354.7 20.7
133 Administrative Fees 440.6 2,429.2 1,242.8 843.3 3,807.5 2,697.9 141.1 1,378.3 56.7
134 Royalties 9.0 16.3 6.5 3.5 51.7 46.1 112.2 35.4 217.7
135 Non Tax Fines and Penalties 20.9 102.5 68.3 31.9 290.7 101.9 285.2 188.2 183.5
136 Extractive Industry 0.0 0.0 7.7 11.4 31.3 436.5 7.2 31.3 N/A
14 Miscellaneous Revenue 235.2 -109.7 131.7 265.8 310.5 436.5 71.1 420.2 -383.2
17 Social Contributions 140.1 554.2 210.3 240.6 968.9 602.2 160.9 414.8 74.8

GRANTS 10,954.9 28,753.6 1,323.9 13,354.5 36,790.2 8,036.5 21.8

191-2 Foreign Governments 8,767.9 20,494.7 468.5 12,247.7 30,751.8 10,257.1 33.4
193-4 International Organisation 2,187.0 7,954.4 712.6 1,106.7 5,895.6 -2,058.8 -34.9
195-6 Other Government Units 0.0 304.5 142.8 0.0 142.8 -161.7 -113.3

TOTAL OPERATING BUDGET REVENUE 14,944.7 51,001.0 9,384.1 19,901.7 70,239.1 19,238.2 27.4
Domestic Revenues 6,575.0 31,103.0 9,364.5 7,723.6 40,377.6 34,967.8 115.5 9,274.7 23.0
as percentage of total 61.0 61.0 99.8 38.8 57.5
External Grant Support 8,369.7 19,898.0 19.6 12,178.0 29,861.5 9,963.5 33.4
as percentage of total 39.0 39.0 0.2 61.2 42.5
Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 % of 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Asa - 5 1390 1389 YTD
Actual Actual Actual Actual Actual Target YTD Change % Increase
Monthly YTD Monthly Monthly YTD YTD Target
1-19 TOTAL DOMESTIC REVENUE 6,575.0 31,103.0 9,364.5 7,726.7 40,381.1 34,967.8 115.5 9,278.1 29.8

01 Kabul 144.0 622.3 238.5 201.5 857.2 2,666.0 32.2 235.0 37.8
02 Kapisa 5.0 14.5 8.8 10.3 29.2 22.0 132.5 14.7 101.6
03 Parwan 3.5 22.7 5.7 26.8 48.1 48.7 98.8 25.5 112.3
04 Wardak 6.1 21.4 7.9 10.8 43.1 25.5 169.1 21.6 100.8
05 Logar 4.7 19.0 6.4 8.2 26.7 27.2 98.2 7.7 40.3
06 Nangarhar 803.0 4,516.0 1,018.3 757.1 4,571.0 5,448.4 83.9 55.0 1.2
07 Laghman 9.6 28.4 14.6 12.1 49.3 34.2 144.2 20.8 73.3
08 Pangsher 3.0 8.9 6.7 8.0 22.3 12.4 180.0 13.4 150.6
09 Baghlan 12.3 47.6 15.9 20.4 64.7 58.8 110.1 17.1 36.0
10 Bamyan 2.5 13.5 6.3 7.8 20.9 20.9 100.1 7.4 54.7
11 Ghazni 14.5 58.1 22.1 21.2 78.8 70.4 111.9 20.7 35.6
12 Paktika 9.4 26.6 6.8 8.7 28.7 33.9 84.5 2.1 7.9
13 Paktiya 16.5 79.3 33.6 36.3 149.3 82.9 180.2 70.0 88.3
14 Khost 47.6 183.3 115.2 122.0 543.4 270.5 200.9 360.1 196.4
15 Kunar 5.5 18.8 575.2 18.1 611.0 25.7 2381.5 592.2 3155.1
16 Nuristan 3.5 3.5 0.0 0.0 0.1 11.6 0.8 -3.4 -97.3
17 Badakhshan 13.2 28.7 11.6 21.6 47.1 46.1 102.2 18.3 63.9
18 Takhar 11.5 36.9 25.5 36.7 89.5 55.0 162.7 52.6 142.6
19 Kunduz 80.4 299.1 175.0 129.6 672.4 403.0 166.8 373.3 124.8
20 Samangan 4.8 23.2 7.8 10.2 34.1 26.7 127.9 10.9 47.1
21 Balkh 780.3 4,084.8 787.0 916.1 3,976.2 5,009.2 79.4 -108.5 -2.7
22 Saripul 4.2 15.3 9.7 5.6 21.1 19.3 109.1 5.8 37.9
23 Ghor 6.0 17.2 7.8 14.6 31.3 19.5 160.7 14.1 81.9
24 Dikondy 3.2 7.7 2.6 7.3 12.6 12.5 100.6 4.9 64.1
25 Uruzgan 1.5 5.3 4.2 5.5 14.4 9.1 158.2 9.1 171.2
26 Zabul 3.0 7.4 10.3 11.1 29.9 11.7 255.6 22.5 304.0
27 Kandahar 293.8 1,465.5 309.8 313.2 1,352.8 1,553.2 87.1 -112.7 -7.7
28 Jawzjan 10.1 37.7 9.7 15.2 62.1 47.7 130.2 24.4 64.6
29 Faryab 145.5 572.5 183.6 202.4 755.0 635.1 118.9 182.5 31.9
30 Helmand 25.4 114.5 71.4 42.3 178.2 65.6 271.6 63.7 55.6
31 Badghis 3.1 12.9 4.7 6.7 18.4 15.3 119.9 5.4 42.1
32 Herat 1,206.4 5,788.8 2,022.1 1,649.8 8,703.4 5,831.2 149.3 2,914.5 50.3
33 Farah 66.4 142.1 87.4 87.3 339.1 56.6 599.0 197.0 138.6
34 Nimroz 384.2 1,336.7 300.5 324.6 1,484.3 1,471.5 100.9 147.5 11.0
90 Central Ministries 2,441.3 11,422.7 3,251.7 2,657.5 15,415.5 10,820.3 142.5 3,992.8 35.0
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 30 November 2011

Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 11,830.2 48,857.2 15,079.2 17,195.6 60,487.0 251,946.3 24.0 11,629.8 23.8
Operating Budget 8,071.9 36,924.3 12,370.5 13,545.2 49,012.6 150,726.1 32.5 12,088.3 32.7
Development Budget 3,758.3 11,932.9 2,708.7 3,650.4 11,474.4 101,220.1 11.3 -458.5 -3.8
2* TOTAL NET EXPENDITURES 11,826.3 48,777.9 15,075.8 17,192.6 60,457.9 11,680.0 23.9
Operating Budget 8,068.0 36,845.0 12,367.1 13,542.2 48,983.5 12,138.5 32.9
Development Budget 3,758.3 11,932.9 2,708.7 3,650.4 11,474.4 -458.5 -3.8

21 Compensation of Employees 6,383.0 29,629.9 9,125.0 11,251.7 40,160.2 107,298.4 37.4 10,530.3 35.5
Operating Budget 6,383.0 29,629.9 9,125.0 11,251.7 40,160.2 107,298.4 37.4 10,530.3 35.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,058.1 8,984.1 3,804.8 3,162.4 10,428.0 52,269.3 20.0 1,443.9 16.1
Operating Budget 1,076.4 4,189.4 1,927.1 1,604.9 5,623.6 22,248.3 25.3 1,434.2 34.2
Development Budget 981.6 4,794.6 1,877.6 1,557.5 4,804.4 30,021.0 16.0 9.8 0.2
23 Interest 3.5 37.4 7.2 0.0 44.7 350.0 12.8 7.3 19.6
Operating Budget 3.5 37.4 7.2 0.0 44.7 350.0 12.8 7.3 19.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 484.5 3,196.3 1,162.2 600.2 2,774.2 14,604.0 19.0 -422.2 -13.2
Operating Budget 484.5 2,796.3 1,162.2 600.2 2,774.2 14,604.0 19.0 -22.2 -0.8
Development Budget 0.0 400.0 0.0 0.0 0.0 -400.0 -100.0
25 Gross Acquisition of Nonfinancial Assets 2,901.0 7,009.5 980.0 2,181.4 7,080.0 54,620.0 13.0 70.5 1.0
Operating Budget 124.3 271.2 148.9 88.4 409.9 2,611.9 15.7 138.7 51.1
Development Budget 2,776.7 6,738.3 831.0 2,093.0 6,670.0 52,008.1 12.8 -68.3 -1.0
25* Net Acquisition of Nonfinancial Assets 2,897.2 6,930.3 976.6 2,178.4 7,050.9 120.6 1.7
Operating Budget 120.5 192.0 145.6 85.4 380.9 188.9 98.4
Development Budget 2,776.7 6,738.3 831.0 2,093.0 6,670.0 -68.3 -1.0

Memo RECURRENT EXPENDITURES (excludes 25) 8,929.2 41,847.7 14,099.2 15,014.2 53,407.1 11,559.4 27.6
Operating Budget 7,947.5 36,653.0 12,221.6 13,456.8 48,602.7 11,949.6 32.6
Development Budget 981.6 5,194.6 1,877.6 1,557.5 4,804.4 -390.2 -7.5
Source: FPU using AFMIS data downloaded on the 30 November 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 Comparison to 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Budget 1389 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 8,071.9 36,924.3 12,370.5 13,545.2 49,012.6 150,726.1 32.5 12,088.3 32.7
2* TOTAL NET EXPENDITURES 8,068.0 36,845.0 12,367.1 13,542.2 48,983.5 12,138.5 32.9

21 Compensation of Employees 6,383.0 29,629.9 9,125.0 11,251.7 40,160.2 107,298.4 37.4 10,530.3 35.5
of which operating budget 6,383.0 29,629.9 9,125.0 11,251.7 40,160.2 10,530.3 35.5
211-3 Wages and Salaries 6,341.9 29,387.6 9,029.0 11,172.6 39,848.4 10,460.7 35.6
214-5 Social Benefits 41.1 242.2 96.0 79.1 311.8 69.6 28.7

22 Use of Goods and Services 1,076.4 4,189.4 1,927.1 1,604.9 5,623.6 22,248.3 25.3 1,434.2 34.2
221 Travel 59.0 357.1 127.4 68.7 440.6 83.5 23.4
222 Communications 66.1 182.2 45.5 51.4 172.8 -9.4 -5.2
223 Contracted Services 30.4 86.3 17.3 19.7 83.9 -2.4 -2.8
224 Repairs and Maintenance 115.9 456.6 183.9 155.8 477.7 21.1 4.6
225 Utilities 115.1 462.6 387.2 219.8 869.3 406.8 87.9
226 Fuel 109.9 496.3 394.9 89.5 734.4 238.2 48.0
227-9 Other Use of Goods and Services 580.0 2,148.3 771.0 1,000.0 2,844.8 696.5 32.4

23 Interest 3.5 37.4 7.2 0.0 44.7 350.0 12.8 7.3 19.6

24 Social Transfers 484.5 2,796.3 1,162.2 600.2 2,774.2 14,604.0 19.0 -22.2 -0.8
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/A
243-6 Grants to Government Units & Other organisations 48.8 53.8 7.5 3.8 17.1 -36.7 -68.2
247 Social Security 415.3 2,190.8 1,147.2 544.3 2,681.8 490.9 22.4
248-9 Other Social Transfers 20.4 551.7 7.5 52.2 75.3 -476.4 -86.4

25 Gross Acquisition of Nonfinancial Assets 124.3 271.2 148.9 88.4 409.9 2,611.9 15.7 138.7 51.1
25* Net Acquisition of Nonfinancial Assets 120.5 192.0 145.6 85.4 380.9 188.9 98.4
150 Sale of Land and Buildings -3.9 -79.2 -3.4 -3.0 -29.1 50.2 -63.3
251 Buildings and Structures 3.9 27.6 61.3 7.6 141.2 113.5 411.0
252 Machinery / Equipment (>50,000) 37.7 125.3 49.0 34.0 122.8 -2.4 -2.0
257 Valuables 0.0 0.0 0.0 0.0 0.1 0.1 328.0
258 Land 82.3 115.8 12.8 46.6 72.9 -43.0 -37.1
259 Capital Advance Payments 0.4 2.5 25.8 0.1 73.0 70.5 2861.3

Memo RECURRENT EXPENDITURES (excludes 25) 7,947.5 36,653.0 12,221.6 13,456.8 48,602.7 11,949.6 32.6

Source: FPU using AFMIS data downloaded on the 30 November 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 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Budget or Current % 1389 YTD
Actual Actual Actual Actual Prelim MYR Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD Ceiling Budget* Budget
TOTAL GROSS EXPENDITURES 11,828.9 48,822.1 15,077.3 17,186.3 60,467.6 251,946.3 251,946.3 24.0% 11,645.5 23.9
Operating Budget 8,067.4 36,867.3 12,357.7 13,533.6 48,971.7 150,726.1 150,726.1 32.5% 12,104.4 32.8
Development Budget 3,761.5 11,954.8 2,719.5 3,652.7 11,495.9 101,220.1 101,220.1 11.4% -458.9 -3.8

Security 4,299.6 20,424.3 6,986.7 8,207.0 28,637.9 87,475.0 87,488.4 32.7% 8,213.7 40.2
Operating Budget 4,233.8 20,280.4 6,946.5 8,197.0 28,587.8 86,436.4 86,449.8 33.1% 8,307.3 41.0
Development Budget 65.8 143.8 40.2 10.0 50.2 1,038.6 1,038.6 4.8% -93.7 -65.1

Total Governance, Rule of Law and

Human Rights 934.9 4,605.5 1,045.7 1,374.2 5,124.2 13,659.8 14,867.2 34.5% 518.8 11.3
Operating Budget 794.8 4,237.6 888.9 1,237.4 4,622.8 10,264.1 11,471.5 40.3% 385.2 9.1
Development Budget 140.1 367.8 156.8 136.8 501.4 3,395.7 3,395.7 14.8% 133.6 36.3

Total Infrastructure and Natural

Resources 1,973.4 5,647.6 972.4 1,977.1 4,926.8 48,257.8 48,423.2 10.2% -720.8 -12.8
Operating Budget 199.1 806.4 295.6 352.8 1,091.1 3,822.3 3,987.8 27.4% 284.7 35.3
Development Budget 1,774.3 4,841.2 676.8 1,624.3 3,835.7 44,435.4 44,435.4 8.6% -1,005.5 -20.8

Total Education 2,281.2 8,636.9 2,909.9 3,020.7 10,460.0 36,847.6 37,556.2 27.9% 1,823.2 21.1
Operating Budget 1,807.4 6,897.3 2,375.7 2,373.1 9,022.1 25,090.5 25,799.2 35.0% 2,124.8 30.8
Development Budget 473.8 1,739.6 534.2 647.6 1,437.9 11,757.1 11,757.1 12.2% -301.7 -17.3

Total Health 376.9 1,527.0 891.8 522.7 2,109.4 10,404.7 10,436.7 20.2% 582.4 38.1
Operating Budget 145.9 608.8 190.2 182.9 757.3 2,663.6 2,695.6 28.1% 148.5 24.4
Development Budget 231.0 918.2 701.5 339.8 1,352.1 7,741.1 7,741.1 17.5% 433.9 47.3

Total Agriculture and Rural

Development 1,067.1 3,600.9 590.6 787.7 4,162.0 24,731.9 25,706.6 16.2% 561.1 15.6
Operating Budget 127.6 550.6 169.2 175.9 629.6 1,768.2 2,742.9 23.0% 79.0 14.4
Development Budget 939.6 3,050.3 421.4 611.8 3,532.4 22,963.7 22,963.7 15.4% 482.1 15.8

Total Social Protection 551.9 2,771.4 1,306.6 745.5 3,362.5 2,792.4 6,119.9 54.9% 591.1 21.3
Operating Budget 511.1 2,670.0 1,251.4 706.6 3,224.7 1,766.6 5,094.0 63.3% 554.7 20.8
Development Budget 40.9 101.3 55.2 38.9 137.8 1,025.8 1,025.8 13.4% 36.4 35.9

Total Economic Governance and

Private Sector Development 343.9 1,608.6 373.6 551.5 1,684.7 9,298.2 9,638.4 17.5% 76.1 4.7
Operating Budget 247.8 816.1 240.2 308.1 1,036.2 3,959.9 4,300.1 24.1% 220.1 27.0
Development Budget 96.0 792.5 133.4 243.4 648.5 5,338.3 5,338.3 12.1% -144.1 -18.2

Total Unclassified 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 30 November 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.

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
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
26 Ministry of Interior 1,982.9 8,988.5 2,703.0 4,379.1 11,703.8 36,294.2 36,315.3 32.2 2,715.2 30.2
Operating Budget 1,917.1 8,877.2 2,703.0 4,369.1 11,693.8 36,056.5 36,077.6 32.4 2,816.6 31.7
Development Budget 65.8 111.3 0.0 10.0 10.0 237.7 237.7 4.2 -101.4 -91.0
22 Ministry of Defence 2,049.2 9,175.9 2,829.6 3,414.7 13,665.7 43,282.2 43,148.6 31.7 4,489.8 48.9
Operating Budget 2,049.2 9,175.9 2,829.6 3,414.7 13,665.7 43,202.4 43,068.8 31.7 4,489.8 48.9
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 116.4 505.6 259.4 335.6 825.2 2,871.3 2,914.0 28.3 319.6 63.2
Operating Budget 116.4 500.2 259.4 335.6 825.2 2,283.2 2,326.0 35.5 325.0 65.0
Development Budget 0.0 5.4 0.0 0.0 0.0 588.1 588.1 0.0 -5.4 -100.0
15 Presidential Protective Service 111.1 369.3 120.8 77.6 405.0 872.9 954.1 42.5 35.7 9.7
Operating Budget 111.1 369.3 86.8 77.6 371.0 764.0 845.2 43.9 1.7 0.5
Development Budget 0.0 0.0 34.0 0.0 34.0 108.9 108.9 31.2 34.0 N/A
64 General Directorate of National Security 39.9 1,385.0 1,073.8 0.0 2,038.3 4,154.5 4,156.4 49.0 653.3 47.2
Operating Budget 39.9 1,357.9 1,067.6 0.0 2,032.1 4,130.4 4,132.3 49.2 674.2 49.7
Development Budget 0.0 27.1 6.2 0.0 6.2 24.1 24.1 25.7 -20.9 -77.1
Total Security 4299.6 20424.3 6986.7 8207.0 28637.9 87475.0 87488.4 32.7 8213.7 40.2
Operating Budget 4233.8 20280.4 6946.5 8197.0 28587.8 86436.4 86449.8 33.1 8307.3 41.0
Development Budget 65.8 143.8 40.2 10.0 50.2 1038.6 1038.6 4.8 -93.7 -65.1
10 Presidents Office 125.6 555.0 133.8 96.2 578.6 1,847.9 1,904.9 30.4 23.6 4.3
Operating Budget 99.1 522.8 125.0 90.7 557.0 1,468.6 1,525.5 36.5 34.3 6.6
Development Budget 26.5 32.2 8.9 5.5 21.5 379.4 379.4 5.7 -10.7 -33.1
11 National Assembly Meshanro Jirga 21.4 162.8 20.4 28.6 167.7 464.2 465.2 36.0 4.9 3.0
Operating Budget 21.4 151.8 16.5 28.6 151.6 357.1 358.1 42.3 -0.2 -0.1
Development Budget 0.0 11.0 3.9 0.0 16.1 107.1 107.1 15.0 5.0 45.7
12 National Assembly Wolesi Jirga 31.7 291.2 71.6 70.9 383.8 903.1 903.1 42.5 92.6 31.8
Operating Budget 31.7 289.3 71.6 70.9 383.8 895.8 895.8 42.8 94.5 32.7
Development Budget 0.0 1.9 0.0 0.0 0.0 7.3 7.3 0.0 -1.9 -100.0
14 Supreme Court 101.2 389.1 132.3 118.9 536.9 1,445.9 1,458.9 36.8 147.8 38.0
Operating Budget 85.1 358.7 119.5 109.1 500.0 1,192.7 1,205.7 41.5 141.3 39.4
Development Budget 16.1 30.4 12.9 9.7 36.9 253.2 253.2 14.6 6.5 21.3
50 Ministry of Justice 183.0 634.8 178.3 290.1 816.6 2,417.7 2,416.2 33.8 181.8 28.6
Operating Budget 171.0 609.8 170.0 276.0 772.9 2,104.1 2,102.6 36.8 163.2 26.8
Development Budget 12.1 25.0 8.3 14.1 43.7 313.6 313.6 13.9 18.6 74.4
13 Administrative Affairs 60.6 884.0 100.9 188.2 596.5 640.0 1,237.9 48.2 -287.5 -32.5
Operating Budget 60.6 884.0 100.9 188.2 596.5 563.3 1,161.1 51.4 -287.5 -32.5
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 6.5 14.7 7.4 10.1 31.1 80.0 100.2 31.1 16.5 112.2
Operating Budget 6.5 14.7 7.4 10.1 31.1 80.0 100.2 31.1 16.5 112.2
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 54.5 447.0 58.5 223.9 655.2 729.0 1,208.6 54.2 208.2 46.6
Operating Budget 34.1 423.7 45.7 219.8 627.2 595.9 1,075.4 58.3 203.5 48.0
Development Budget 20.4 23.3 12.8 4.1 28.0 133.2 133.2 21.0 4.6 19.9
51 Attorney General 53.0 214.9 60.2 67.5 285.1 826.7 834.0 34.2 70.2 32.7
Operating Budget 50.5 211.3 57.2 56.9 242.8 643.5 650.8 37.3 31.5 14.9
Development Budget 2.4 3.6 3.0 10.6 42.3 183.2 183.2 23.1 38.7 1075.3
72 Election Commission 7.2 31.3 9.6 6.6 29.8 121.5 122.5 24.3 -1.5 -4.8
Operating Budget 7.2 31.3 9.6 6.6 29.8 106.5 107.6 27.7 -1.5 -4.8
Development Budget 0.0 0.0 0.0 0.0 0.0 15.0 15.0 0.0 0.0 N/A
62 IARCSC 44.1 217.6 103.7 45.6 238.1 891.4 918.9 25.9 20.5 9.4
Operating Budget 14.8 81.1 25.6 22.0 100.6 242.1 269.6 37.3 19.5 24.0
Development Budget 29.3 136.5 78.0 23.5 137.5 649.3 649.3 21.2 1.0 0.7
85 Independent Commission for Overseeing the Implementation of Co 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 The High office of Oversight and Anti Corruption 8.6 23.1 11.6 6.4 34.6 143.2 149.1 23.2 11.5 49.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 89.4 95.3 0.0 0.0 N/A
Development Budget 8.6 23.1 11.6 6.4 34.6 53.8 53.8 64.2 11.5 49.6
59 Independent Directorate of Local Governance 237.1 739.0 156.4 220.5 766.7 3,075.5 3,081.8 24.9 27.6 3.7
Operating Budget 212.3 658.4 138.9 157.6 625.8 1,851.6 1,857.9 33.7 -32.5 -4.9
Development Budget 24.8 80.7 17.4 62.9 140.9 1,223.9 1,223.9 11.5 60.2 74.6
74 Legal Training Center 0.4 0.9 0.9 0.9 3.6 11.6 11.6 30.6 2.6 278.3
Operating Budget 0.4 0.9 0.9 0.9 3.6 11.6 11.6 30.6 2.6 278.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 934.9 4605.5 1045.7 1374.2 5124.2 13,659.8 14,867.2 34.5 518.8 11.3
Operating Budget 794.8 4237.6 888.9 1237.4 4622.8 10,264.1 11,471.5 40.3 385.2 9.1
Development Budget 140.1 367.8 156.8 136.8 501.4 3,395.7 3,395.7 14.8 133.6 36.3
Source: FPU using AFMIS data downloaded on the 30 November 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.

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
42 Ministry of Public Works 1,298.6 3,220.0 351.0 993.4 1,980.9 19,871.3 19,969.7 9.9 -1,239.1 -38.5
Operating Budget 58.7 187.4 96.3 139.1 308.8 1,794.9 1,893.3 16.3 121.4 64.8
Development Budget 1,239.9 3,032.6 254.8 854.3 1,672.1 18,076.4 18,076.4 9.3 -1,360.5 -44.9
45 Ministry of Transport and Aviation 24.0 280.6 52.6 186.2 372.6 1,896.0 1,944.5 19.2 92.0 32.8
Operating Budget 16.7 101.6 47.0 69.1 203.9 439.6 488.1 41.8 102.3 100.7
Development Budget 7.4 179.0 5.6 117.1 168.6 1,456.4 1,456.4 11.6 -10.4 -5.8
34 Ministry of Communication 34.5 400.9 89.8 42.4 218.9 2,269.0 2,269.2 9.6 -182.0 -45.4
Operating Budget 30.2 156.0 45.2 36.6 162.6 451.9 452.2 36.0 6.6 4.2
Development Budget 4.3 244.9 44.6 5.8 56.4 1,817.1 1,817.1 3.1 -188.6 -77.0
41 Ministry of Energy and Water 242.0 828.6 296.7 504.5 1,661.0 12,761.6 12,764.6 13.0 832.4 100.5
Operating Budget 25.3 106.7 30.4 35.6 139.4 367.1 370.1 37.7 32.7 30.7
Development Budget 216.7 721.9 266.3 468.9 1,521.6 12,394.5 12,394.5 12.3 799.7 110.8
82 Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 901.9 901.9 0.0 0.0 N/A
83 Da Brishna Shirkat 0.0 0.0 17.2 3.3 20.5 3,726.3 3,726.3 0.6 20.5 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 17.2 3.3 20.5 3,726.3 3,726.3 0.6 20.5 N/A
49 Ministry of Urban Development 186.8 512.1 48.2 91.1 206.7 1,275.3 1,279.5 16.2 -305.4 -59.6
Operating Budget 8.2 55.9 7.2 14.0 41.0 120.1 124.3 33.0 -14.9 -26.7
Development Budget 178.6 456.2 41.0 77.1 165.8 1,155.2 1,155.2 14.3 -290.4 -63.7
84 Independent Board of new Kabul 0.0 0.0 7.3 10.2 46.9 240.4 240.4 19.5 46.9 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 7.3 10.2 46.9 240.4 240.4 19.5 46.9 N/A
32 Ministry of Mines and Industries 88.6 243.9 67.1 88.4 267.6 3,422.4 3,422.4 7.8 23.7 9.7
Operating Budget 42.2 119.3 41.0 34.6 132.6 359.0 359.0 36.9 13.3 11.2
Development Budget 46.3 124.6 26.1 53.8 135.0 3,063.4 3,063.4 4.4 10.4 8.3
65 Geodesy and Cartography Office 9.0 43.7 12.9 9.8 47.5 288.0 288.3 16.5 3.8 8.8
Operating Budget 9.0 42.8 12.9 9.8 47.5 123.3 123.5 38.5 4.7 11.1
Development Budget 0.0 0.9 0.0 0.0 0.0 164.7 164.7 0.0 -0.9 -100.0
60 Directorate of Environment 7.7 33.1 15.3 12.4 49.5 187.8 198.7 24.9 16.4 49.5
Operating Budget 7.7 33.1 13.8 12.4 48.1 138.6 149.6 32.1 14.9 45.1
Development Budget 0.0 0.0 1.5 0.0 1.5 49.1 49.1 3.0 1.5 N/A
75 Afghanistan High Atomic Energy Commission 1.1 3.6 1.8 1.6 7.2 29.9 29.8 24.3 3.6 98.3
Operating Budget 1.1 3.6 1.8 1.6 7.2 27.8 27.7 26.1 3.6 98.3
Development Budget 0.0 0.0 0.0 0.0 0.0 2.1 2.1 0.0 0.0 N/A
77 Provincial Muncipalities 81.2 0.0 12.4 33.8 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 81.2 0.0 12.4 33.8 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipalities 0.0 81.2 0.0 0.0 47.4 1,387.9 1,387.9 3.4 -33.8 -41.6
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 81.2 0.0 0.0 47.4 1,387.9 1,387.9 3.4 -33.8 -41.6
Total Infrastructure and Natural Resources 1973.4 5647.6 972.4 1977.1 4926.8 48,257.8 48,423.2 10.2 -720.8 -12.8
Operating Budget 199.1 806.4 295.6 352.8 1091.1 3,822.3 3,987.8 27.4 284.7 35.3
Development Budget 1774.3 4841.2 676.8 1624.3 3835.7 44,435.4 44,435.4 8.6 -1005.5 -20.8
27 Ministry of Education 1,898.8 7,506.2 2,465.0 2,648.3 9,031.5 31,332.3 32,064.0 28.2 1,525.3 20.3
Operating Budget 1,585.0 5,987.5 2,018.7 2,097.3 7,895.8 22,062.4 22,794.1 34.6 1,908.3 31.9
Development Budget 313.8 1,518.7 446.3 551.0 1,135.7 9,269.9 9,269.9 12.3 -383.0 -25.2
28 Ministry of Higher Education 255.8 762.7 327.0 251.0 984.7 3,502.7 3,499.9 28.1 222.0 29.1
Operating Budget 148.5 611.9 250.0 192.0 770.4 2,079.9 2,077.1 37.1 158.6 25.9
Development Budget 107.3 150.8 76.9 59.0 214.3 1,422.8 1,422.8 15.1 63.5 42.1
36 Ministry of Information and Culture 59.3 212.6 68.2 60.8 236.6 1,325.7 1,304.0 18.1 24.0 11.3
Operating Budget 50.6 197.9 59.5 46.7 212.0 600.4 578.7 36.6 14.1 7.1
Development Budget 8.7 14.8 8.7 14.1 24.6 725.3 725.3 3.4 9.9 66.7
61 Science Academy 11.0 61.8 13.6 14.3 63.2 193.4 194.3 32.5 1.4 2.3
Operating Budget 11.0 53.2 12.9 13.9 62.1 143.5 144.4 43.0 9.0 16.9
Development Budget 0.1 8.7 0.7 0.4 1.1 49.8 49.8 2.2 -7.6 -87.2
63 National Olympic Committee 56.2 93.5 36.1 46.4 144.0 493.5 494.1 29.1 50.5 54.0
Operating Budget 12.4 47.0 34.6 23.2 81.8 204.2 204.9 39.9 34.8 74.2
Development Budget 43.8 46.5 1.5 23.2 62.2 289.2 289.2 21.5 15.6 33.6
Total Education 2281.2 8636.9 2909.9 3020.7 10460.0 36,847.6 37,556.2 27.9 1823.2 21.1
Operating Budget 1807.4 6897.3 2375.7 2373.1 9022.1 25,090.5 25,799.2 35.0 2124.8 30.8
Development Budget 473.8 1739.6 534.2 647.6 1437.9 11,757.1 11,757.1 12.2 -301.7 -17.3
39 Ministry of Agriculture 294.4 969.4 301.7 442.7 1,150.3 5,353.6 6,329.7 18.2 180.9 18.7
Operating Budget 86.4 365.2 113.5 116.9 407.7 1,129.5 2,105.6 19.4 42.5 11.6
Development Budget 208.0 604.2 188.2 325.8 742.6 4,224.0 4,224.0 17.6 138.4 22.9
48 Ministry of Counter Narcotics 7.2 63.6 16.4 32.7 67.8 362.1 363.9 18.6 4.2 6.6
Operating Budget 5.1 24.8 8.7 11.1 38.6 122.5 124.3 31.0 13.8 55.7
Development Budget 2.1 38.8 7.7 21.5 29.2 239.6 239.6 12.2 -9.6 -24.7
43 Ministry of Rural Rehabilitation and Development 765.5 2,567.9 272.5 312.3 2,943.9 19,016.2 19,013.0 15.5 376.0 14.6
Operating Budget 36.0 160.6 47.0 47.8 183.4 516.2 513.0 35.7 22.7 14.1
Development Budget 729.5 2,407.2 225.5 264.5 2,760.5 18,500.1 18,500.1 14.9 353.3 14.7
Total Agriculture and Rural Development 1067.1 3600.9 590.6 787.7 4162.0 24,731.9 25,706.6 16.2 561.1 15.6
Operating Budget 127.6 550.6 169.2 175.9 629.6 1,768.2 2,742.9 23.0 79.0 14.4
Development Budget 939.6 3050.3 421.4 611.8 3532.4 22,963.7 22,963.7 15.4 482.1 15.8
Source: FPU using AFMIS data downloaded on the 30 November 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. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1389 Comparison to Budget 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 Orignal Current % 1389 YTD
Actual Actual Actual Actual Actual Budget or Allocated Allocated Change % Increase
Monthly YTD Monthly Monthly YTD MYR Budget* Budget
37 Ministry of Public Health 376.9 1,527.0 891.8 522.7 2,109.4 10,404.7 10,436.7 20.2 582.4 38.1
Operating Budget 145.9 608.8 190.2 182.9 757.3 2,663.6 2,695.6 28.1 148.5 24.4
Development Budget 231.0 918.2 701.5 339.8 1,352.1 7,741.1 7,741.1 17.5 433.9 47.3
Total Health 376.9 1527.0 891.8 522.7 2109.4 10,404.7 10,436.7 20.2 582.4 38.1
Operating Budget 145.9 608.8 190.2 182.9 757.3 2,663.6 2,695.6 28.1 148.5 24.4
Development Budget 231.0 918.2 701.5 339.8 1352.1 7,741.1 7,741.1 17.5 433.9 47.3
46 Ministry of Frontiers and Tribal Affairs 25.1 115.8 58.2 37.9 166.5 431.7 437.1 38.1 50.7 43.8
Operating Budget 24.5 115.2 45.0 36.8 152.2 357.9 363.4 41.9 37.1 32.2
Development Budget 0.7 0.7 13.2 1.1 14.3 73.8 73.8 19.4 13.6 2089.0
47 Ministry of Martyrs, Disabled and Social Affairs 491.2 2,519.6 1,184.7 654.1 2,999.8 1,616.7 4,931.6 60.8 480.1 19.1
Operating Budget 458.3 2,428.9 1,167.1 624.8 2,917.4 946.2 4,261.1 68.5 488.5 20.1
Development Budget 32.9 90.7 17.7 29.3 82.4 670.5 670.5 12.3 -8.3 -9.2
29 Ministry of Refugees and Repatriates 13.6 49.0 36.6 22.5 93.8 314.9 320.1 29.3 44.8 91.4
Operating Budget 10.2 45.6 16.8 20.0 66.0 171.5 176.7 37.4 20.4 44.6
Development Budget 3.4 3.4 19.8 2.5 27.8 143.4 143.4 19.4 24.4 727.3
38 Ministry of Women Affairs 15.5 55.0 17.2 20.4 64.5 259.6 261.2 24.7 9.5 17.2
Operating Budget 11.5 48.4 13.3 14.4 54.6 158.7 160.3 34.1 6.2 12.8
Development Budget 4.0 6.6 3.9 6.0 9.9 100.8 100.8 9.8 3.3 49.6
68 Office of Disaster Preparedness 4.7 20.6 5.5 5.5 21.3 112.0 112.0 19.0 0.7 3.3
Operating Budget 4.7 20.6 5.5 5.5 21.3 88.5 88.5 24.1 0.7 3.3
Development Budget 0.0 0.0 0.0 0.0 0.0 23.5 23.5 0.0 0.0 N/A
76 Directorate of Kochis 1.8 11.3 4.4 5.0 16.6 57.6 57.9 28.7 5.3 47.2
Operating Budget 1.8 11.3 3.8 5.0 13.1 43.8 44.1 29.8 1.9 16.6
Development Budget 0.0 0.0 0.6 0.0 3.4 13.8 13.8 24.9 3.4 N/A
Total Social Protection 551.9 2771.4 1306.6 745.5 3362.5 2,792.4 6,119.9 54.9 591.1 21.3
Operating Budget 511.1 2670.0 1251.4 706.6 3224.7 1,766.6 5,094.0 63.3 554.7 20.8
Development Budget 40.9 101.3 55.2 38.9 137.8 1,025.8 1,025.8 36.4 35.9
20 Ministry of Finance 249.0 1,249.6 296.6 383.3 1,271.5 4,941.3 5,276.4 24.1 21.9 1.8
Operating Budget 192.1 639.8 181.8 248.3 799.4 1,588.8 1,923.9 41.6 159.7 25.0
Development Budget 56.9 609.8 114.8 135.0 472.1 3,352.5 3,352.5 14.1 -137.8 -22.6
25 Ministry of Commerce 40.5 106.1 21.5 38.9 105.1 2,313.0 2,305.2 4.6 -1.1 -1.0
Operating Budget 27.8 84.7 21.2 25.4 84.6 1,887.1 1,879.3 4.5 -0.1 -0.1
Development Budget 12.7 21.5 0.3 13.5 20.5 425.9 425.9 4.8 -1.0 -4.7
35 Ministry of Economy 19.2 90.9 27.9 36.5 135.1 1,006.5 1,009.7 13.4 44.2 48.6
Operating Budget 11.9 54.5 14.1 15.9 67.1 230.4 233.6 28.7 12.5 23.0
Development Budget 7.3 36.4 13.8 20.6 68.1 776.1 776.1 8.8 31.7 87.1
66 Control and Audit Office 23.5 111.0 11.6 43.9 73.0 507.9 514.7 14.2 -38.0 -34.2
Operating Budget 4.4 25.4 8.5 5.3 26.2 75.3 82.1 31.9 0.8 3.3
Development Budget 19.1 85.6 3.1 38.6 46.8 432.6 432.6 10.8 -38.8 -45.3
73 Central Statistics Office 10.4 41.9 11.6 11.9 51.2 263.0 263.8 19.4 9.3 22.2
Operating Budget 10.4 10.4 10.1 10.7 44.7 122.0 122.8 36.4 34.3 331.1
Development Budget 0.0 31.5 1.5 1.3 6.5 141.0 141.0 4.6 -25.0 -79.3
58 Afghanistan National Standard Authority 1.4 9.1 4.4 37.0 48.7 266.6 268.5 18.1 39.7 437.5
Operating Budget 1.4 1.4 4.4 2.5 14.2 56.4 58.4 24.4 12.9 949.5
Development Budget 0.0 7.7 0.0 34.5 34.5 210.2 210.2 16.4 26.8 347.5
Total Economic Governance and Private Sector Development 343.9 1608.6 373.6 551.5 1684.7 9,298.2 9,638.4 17.5 76.1 4.7
Operating Budget 247.8 816.1 240.2 308.1 1036.2 3,959.9 4,300.1 24.1 220.1 27.0
Development Budget 96.0 792.5 133.4 243.4 648.5 5,338.3 5,338.3 12.1 -144.1 -18.2
80 Afghanistan Investment Support Agency 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 Finance Investment Support Facility for Afghanistan 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 Extrabudgetary Agencies 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 23.5 0.0 0.0 N/A
90 Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 Unspecified 0.0 0.0 0.0 0.0 0.0 17,652.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 14,954.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 2,697.7 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 17,652.0 799.0 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 TOTAL GROSS EXPENDITURES 11,828.9 48,822.1 15,077.3 17,186.3 60,467.6 251,946.3 251,946.3 24.0 11,645.5 23.9
Operating Budget 8,067.4 36,867.3 12,357.7 13,533.6 48,971.7 150,726.1 150,726.1 32.5 12,104.4 32.8
Development Budget 3,761.5 11,954.8 2,719.5 3,652.7 11,495.9 101,220.1 101,220.1 11.4 -458.9 -3.8
Source: FPU using AFMIS data downloaded on the 30 November 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 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 11,826.3 48,777.9 15,075.8 17,192.6 60,457.9 11,680.0 23.9

150 Sale of Land and Buildings 3.9 79.2 3.4 3.0 29.1 -50.2 -63.3

2+150 TOTAL GROSS EXPENDITURE 11,830.2 48,857.2 15,078.7 17,195.4 60,486.0 11,628.8 23.8
RECURRENT EXPENDITURE 8,929.2 41,847.7 14,098.7 15,014.1 53,406.1 11,558.4 27.6
CAPITAL EXPENDITURE 2,901.0 7,009.5 980.0 2,181.4 7,080.0 70.5 1.0

701 General Public Services 932.8 4,826.2 1,210.5 1,469.3 5,115.1 288.9 6.0
Recurrent Expenditure 788.3 4,510.4 1,117.8 1,375.7 4,720.4 210.0 4.7
Capital Expenditure 144.5 315.8 92.7 93.6 394.7 78.9 25.0
702 Defence 2,208.1 10,958.5 4,037.2 3,504.7 16,162.0 5,203.5 47.5
Recurrent Expenditure 2,206.1 10,867.7 3,947.0 3,504.0 15,977.3 5,109.6 47.0
Capital Expenditure 2.0 90.8 90.2 0.6 184.7 93.9 103.4
703 Public Order and Safety 2,333.3 10,271.2 3,099.6 4,876.5 13,430.3 3,159.1 30.8
Recurrent Expenditure 2,242.2 10,119.3 3,057.8 4,838.4 13,327.7 3,208.4 31.7
Capital Expenditure 91.1 151.9 41.8 38.1 102.6 -49.3 -32.5
704 Economic Affairs 3,085.3 9,526.6 1,581.7 2,786.0 9,197.7 -328.9 -3.5
Recurrent Expenditure 1,073.3 4,463.9 1,219.2 1,197.4 3,855.0 -608.9 -13.6
Capital Expenditure 2,012.0 5,062.7 362.5 1,588.6 5,342.8 280.0 5.5
705 Environmental Protection 88.8 114.3 21.4 12.5 56.9 -57.4 -50.2
Recurrent Expenditure 7.1 32.6 13.9 9.9 45.6 13.0 39.9
Capital Expenditure 81.7 81.7 7.6 2.5 11.2 -70.4 -86.2
706 Housing and Communal Ammenities 206.1 665.5 58.0 106.8 237.5 -428.0 -64.3
Recurrent Expenditure 37.0 177.7 42.3 58.8 143.1 -34.6 -19.5
Capital Expenditure 169.2 487.8 15.7 47.9 94.5 -393.4 -80.6
707 Health 384.6 1,593.6 903.7 550.4 2,159.4 565.8 35.5
Recurrent Expenditure 367.5 1,446.9 891.5 510.5 2,078.6 631.6 43.7
Capital Expenditure 17.1 146.7 12.3 39.9 80.8 -65.9 -44.9
708 Recreation, Culture and Religion 170.1 753.7 163.0 331.7 1,037.1 283.3 37.6
Recurrent Expenditure 96.1 666.5 146.3 291.8 931.0 264.5 39.7
Capital Expenditure 74.1 87.2 16.7 39.9 106.0 18.8 21.6
709 Education 2,189.8 8,468.6 2,846.2 2,952.0 10,222.7 1,754.1 20.7
Recurrent Expenditure 1,887.4 7,893.3 2,532.3 2,627.4 9,496.3 1,603.0 20.3
Capital Expenditure 302.4 575.2 313.8 324.7 726.4 151.2 26.3
710 Social Protection 231.2 1,679.0 1,157.3 605.6 2,867.3 1,188.3 70.8
Recurrent Expenditure 224.2 1,669.3 1,130.6 600.1 2,831.0 1,161.8 69.6
Capital Expenditure 7.0 9.7 26.6 5.5 36.2 26.6 274.0
Source: FPU using AFMIS data downloaded on the 30 November 2011

12

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

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL
ASSETS 2,897.2 6,930.3 976.6 2,178.4 7,050.9 120.6 1.7
Land and Buildings 2,087.4 4,997.0 597.8 1,455.0 3,606.6 -1,390.4 -27.8
251/8 Purchase of Land and Buildings 2,091.3 5,076.2 601.2 1,458.0 3,635.7 -1,440.5 -28.4
251 Buildings and Structures 2,008.7 4,951.0 588.4 1,410.9 3,562.3 -1,388.6 -28.0
258 Land 82.6 125.2 12.8 47.1 73.3 -51.9 -41.5
150 Sale of Land and Buildings -3.9 -79.2 -3.4 -3.0 -29.1 50.2 -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) 112.2 489.8 137.5 323.0 684.5 194.7 39.8
257 Valuables 0.5 0.5 0.0 3.0 3.1 2.6 554.9
259 Capital Advance Payments 697.0 1,440.8 241.3 397.3 2,756.7 1,315.9 91.3
Source: FPU using AFMIS data downloaded on the 30 November 2011
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 1389 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS
AND LIABILITIES -5,703.6 -11,081.8 4,387.4 -3,888.5 -16,713.3 -5,631.6 50.8

3 NET ACQUISITION OF FINANCIAL ASSETS -5,676.7 -12,443.3 4,352.6 -4,508.0 -15,603.4 -3,160.1 25.4
Domestic -5,676.7 -12,443.3 4,352.6 -4,508.0 -15,603.4 -3,160.1 25.4
Currency and Deposits -5,332.8 -9,246.2 1,724.7 -5,130.3 -11,200.1 -1,953.8 21.1
311 Treasury Single Account -6,117.2 -9,459.8 324.8 -5,576.0 -10,689.7 -1,229.9 13.0
313 Donor Accounts 784.4 646.1 1,439.7 562.0 -446.0 -1,092.0 -169.0
314/90 Other Deposit Accounts 0.0 -432.5 -39.8 -116.3 -64.4 368.1 -85.1
317 Loans 4.5 282.5 0.4 0.4 18.7 -263.8 -93.4
319 Other Accounts Receivable 575.5 -130.5 0.5 85.0 452.9 583.4 -447.1
Other Assets -923.9 -3,349.0 2,627.0 536.9 -4,874.9 -1,525.9 45.6
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES -26.9 1,361.5 34.8 619.4 -1,109.9 -2,471.4 -181.5
Domestic -411.3 383.6 -28.4 333.5 -1,538.0 -1,921.6 -501.0
411 Accounts Payable -412.1 -5.4 -6.0 10.4 11.5 16.9 -313.5
413 Pension Liabilities 1.9 4.6 -0.9 15.8 18.0 13.4 290.0
423 Other Payables 0.0 432.5 39.8 116.3 156.0 -276.5 -63.9
451 Other Liabilities -1.1 -48.2 -61.3 191.0 -1,723.6 -1,675.3 3474.9
Foreign 384.4 977.9 63.2 286.0 428.1 -549.9 -56.2
431 Foreign Currency 2.6 16.1 -8.5 0.5 -12.9 -29.1 -179.9
181-2 Loans 381.8 961.8 71.7 285.5 441.0 -520.8 -54.2
Source: FPU using AFMIS data downloaded on the 30 November 2011
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1389 1389 1390 1390 1390 1390 Comparison to
Asa - 5 Asa - 5 Sar - 4 Asa - 5 Asa - 5 1389 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 17,529.9 59,856.6 10,688.4 21,081.1 77,171.3 17,314.6 28.9
2-25 Expenditures (Recurrent) 8,929.2 41,847.7 14,099.2 15,014.2 53,407.1 11,559.4 27.6
23 Interest 3.5 37.4 7.2 0.0 44.7 7.3 19.6

Net Balance (1-2-25) 8,600.7 18,009.0 -3,410.8 6,066.9 23,764.2 5,755.3 32.0
Primary Balance (1-2-25+23) 8,604.3 18,046.4 -3,403.6 6,066.9 23,808.9 5,762.6 31.9

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 2,897.2 6,930.3 976.6 2,178.4 7,050.9 120.6 1.7

Net Lending-Borrowing (1-2) 5,703.6 11,078.7 -4,387.4 3,888.5 16,713.3 5,634.6 50.9

Financing (3+4+5) -5,703.6 -11,078.7 4,387.4 -3,888.5 -16,713.3 -5,634.6 50.9

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -5,676.7 -12,443.3 4,352.6 -4,508.0 -15,603.4 -3,160.1 25.4
4 Net Acquisition of Financial Liabilities -26.9 1,361.5 34.8 619.4 -1,109.9 -2,471.4 -181.5

5 RETAINED EARNINGS 0.0 3.1 0.0 0.0 0.0 -3.1

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

Source: FPU using AFMIS data downloaded on the 30 November 2011

13

Footnotes

Table23

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

Table45

1/Interestcategorydoesnotincludeloanprincipalpayments.

2/Proceedsfromsaleoffixedassetsarenetofffromthetotal.

Table8

1/RecurrentexpenditureintheGeneralPublicServicessectorexcludesinterestpaymentsonloans.

Tables910

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

14

Glossary

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

15

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

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