Monthly Fiscal Bulletin, Month 2, 1391

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

All tables generated using AFMIS data downloaded on 24 July 2012

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

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget highlights:
o The fiscal year for 1391 is 9 months, and the estimated revenue target is Afs 87.9 billion. Total
domestic revenues of Afs 7.1 billion were collected in the 2nd month compared to Afs 9.4 billion in
the 1st month. Where as Afs 16.6 billion were collected for the YTD against the target of Afs 18.8
billion up until 2nd month.
o Operating grants of Afs 0.8 million were received in the 2nd month compared to Afs 19.1 billion in
the 1st month, while about Afs 19.1 billion for the YTD.
o Total operating expenditures were Afs 14.3 billion for the YTD, whereas they were Afs 10.9 billion in
the same period 1390.
o The Operating Budget balance was Afs 21.4 billion for the YTD, compared to about Afs 18.9 billion in
1390.
Development Budget highlights:
o Total development budget expenditures were Afs 1.5 billion in the 2nd month as well as for the YTD.
Where as compared to Afs 2.6 billion spent the same period 1390, it shows a shortfall.
o For YTD 2nd month, development grants receipts were 0.6 million as compared to Afs 2.9 billion
received the same period 1390.
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o The Development Budget balance for the YTD was a deficit of Afs 892 million.
 Targets
Total Domestic 87,910 REVENUE SUMMARY
Revenue 77,654
This section illustrates revenues
(Afs million) 67,398 received from the Government that are
57,141 used to finance its expenditures and
47,471
deliver Government services. These
Actual collections revenues may either be domestically
37,801
raised revenues or donor grants.
28,131
16,562 Further information is available in
18,754
9,447 Tables 2 and 3.
9,377

10.0
Domestic Revenue Developments
9.0 8.8 Domestic Revenue (Afs billion)
1390 YTD For the YTD, total domestic
8.0
7.1 1391 YTD revenues collected were Afs 16.6
7.0 6.6 1391 YTD Target
6.0
6.1 billion against the target of Afs 18.8
5.0 4.8
4.6 4.4
4.8 billion, falling behind the target by
4.0 around 11.7 percent.
3.0 2.8
Total YTD tax revenues were Afs
2.0 7.1 billion up until 2nd month 1391,
1.0
0.2 0.1
0.5
exceeding the 1390 YTD actual, but
-
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions falling behind the YTD target for
Taxes and Miscellaneous
1391.
Total YTD customs duties were
Afs 4.6 billion, falling behind both
60.0
Donor Grants (Afs billion) 1390 YTD the YTD actual for 1390 and the
50.0
1391 YTD YTD target1391.
Total YTD non-tax revenues were
40.0
Afs 4.8 billion including Afs 2.5
30.0 billion from Aynak, exceeding
significantly both 1390 YTD actual
20.0 19.1
and YTD target for 1391.
14.2

10.0
Donor Grant Developments
2.9 Total YTD operating grants were
0.6
- Afs 19.1 billion as compared to
Operating Grants Development Grants
AFMIS data extract 24 July 2012 Afs 14.2 billion received in 1390.
Total YTD development grants
receipts were Afs 0.6 billion till 2nd
month 1391, compared to Afs 2.9
billion in 1390.

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 Budget target EXPENDITURE SUMMARY
Operating Budget 134,276

119,357 This section illustrates the expenditures

Expenditure 104,437 incurred by the Government for the year
(Afs Million) 89,518 1390 expenditure to date for the delivery of Government
74,598
services. Further information on the
breakdown of these expenditures by
59,678
spending type and sectors for the
44,759
operating and development budgets is
29,839 Actual
expenditure available in Tables 4 to 8.
14,920
14,264
1,665 Operating Budget

Total operating expenditures were

Afs 14.3 billion up until the 2nd
month, for the YTD 1391, compared
Development 98,004
110,255
Budget targets
(including supplementary to the budget target of Afs 29.8
Budget 85,754
budget and carry-
forward)
billion. The spending was higher
than the same time in 1390.
Expenditure 61,253
73,503 Budget target
(excluding carry-forward) Total wage spending was Afs 12.0
(Afs million) 58,720 billion up till the 2nd month 1391 as
49,002 52,911
47,103 compared to Afs 10.1 billion actual
36,752 41,294
35,485 for YTD 1390.
24,501 29,677
23,868 Expenditures on goods and services
12,251 18,059 Actual 1390 expenditure
12,251
1,533 expenditure were Afs 1.0 billion as compared to
1
Afs 0.7 billion actual for YTD 1390.

Development Budget
140.0
Total development expenditures
Expenditure by economic category
120.0 (Afs billion) were Afs 1.5 billion uptill 2nd months
1390 YTD
100.0
102.0
1391 YTD
as compared to Afs 24.5 billion the
1391 Budget YTD budget for 1391. Development
80.0 71.3 spending was lower than both the
60.0 YTD budget targets (without carry
40.0
41.1
forward) for 1391 as well as actual
31.1

17.2
spending for 1390.
20.0
10.112.0
1.0
7.9
2.2 1.0
Total expenditures on goods and
0.7 0.4 0.5 0.1 0.0 - 1.3
-
Wages Goods and Goods and Nonfinancial Nonfinancial Social
services were Afs 0.5 billion
services
(operating)
services Assets Assets
(development) (operating) (development)
transfers and
Interest
compared to Afs 0.4 billion for YTD
1390.
Expenditures on acquisition of non-
financial assets were Afs 1.0 billion
uptill the 2nd month 1391 as
compared to Afs 2.2 billion the same
time in 1390.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

Presidents Office 16%
1391 Current Allocated Budget
Ministry of Finance 12%
1391 YTD Expenditure
Independent Directorate of Local
Governance 5%
1390 YTD Expenditure
Ministry of Public Health
10%
Ministry of Higher Education
5% Budget Execution rates
Ministry of Foreign Affairs
9%
General Directorate of National Security
33%
Ministry of Defence
11%
Ministry of Education
6%
Ministry of Interior
5%

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

AFMIS data extract 24 July 2012

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Mines and Industries
1%
1391 Approved Budget
Ministry of Transport and Aviation
2%
1391 YTD Expenditure
Ministry of Urban Development
0%
1390 YTD Expenditure
Ministry of Agriculture 1%

Ministry of Finance
2%
Ministry of Public Health
0% Budget Execution rates
Ministry of Education
0%
Ministry of Energy and Water
0%
Ministry of Public Works
4%
Ministry of Rural Rehabilitation and
Development 1%

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

AFMIS data extract 24 July 2012

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
OP E R AT IN G BU D GE T
Ope ra ting Budge t R e ve nue s 14,425.3 29,774.3 28,535.8 7,115.3 35,651.0 5,876.7 19.7
1 Domestic Revenues 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 950.4 6.1
1-19 Operating Grants 7,356.8 14,162.9 19,088.5 0.8 19,089.3 4,926.3 34.8
Ope ra ting E xpe nditure s 9,227.0 10,869.0 1,665.2 12,598.9 14,264.2 3,395.2 31.2
21 Compensation of Employees 8,588.1 10,122.7 1,537.9 10,454.5 11,992.5 1,869.7 18.5
22 Use of Goods and Services 569.7 676.3 124.6 828.1 952.6 276.3 40.9
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 1,292.0 1,292.0 1,292.0 N/A
25 Gross Acquisition of Nonfinancial Assets 69.2 69.9 2.7 24.4 27.1 -42.9 -61.3
Ope ra ting Budge t Ba la nce
Excluding Grants -2,158.5 4,742.4 7,782.1 -5,484.4 2,297.6 -2,444.8 -51.6
Including Grants 5,198.3 18,905.4 26,870.5 -5,483.7 21,386.9 2,481.5 13.1

D E V E LOP M E N T BU D GE T
D e ve lopme nt Gra nts 2,530.0 2,877.4 0.0 641.3 641.3 -2,236.1 -77.7
D e ve lopme nt E xpe nditure s 2,641.4 2,646.6 1.5 1,531.4 1,532.9 -1,113.7 -42.1
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 430.9 430.9 1.5 509.8 511.3 80.4 18.7
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 2,210.5 2,215.7 0.0 1,021.6 1,021.6 -1,194.1 -53.9
D e ve lopme nt Budge t Ba la nce -111.4 230.9 -1.5 -890.1 -891.6 -1,122.5 -486.2

IN T E GR AT E D BU D GE T
R e ve nue s 16,955.3 32,651.8 28,535.8 7,756.6 36,292.3 3,640.6 11.1
Domestic Revenues 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 950.4 6.1
Grants 9,886.9 17,040.3 19,088.5 642.1 19,730.6 2,690.2 15.8
E xpe nditure s 11,868.4 13,515.5 1,666.7 14,130.3 15,797.1 2,281.5 16.9
Ba la nce s
Excluding Grants -4,799.9 2,095.9 7,780.6 -7,015.9 764.7 -1,331.2 -63.5
Including Grants 5,086.9 19,136.2 26,869.1 -6,373.8 20,495.3 1,359.1 7.1

Alte rna tive M e a sure of D e ficit/ S urplus for Inte gra te d Budge t (a s shown in T a ble 11)
1 Revenues including Grants (Operating and Development) 16,955.3 32,651.8 28,535.8 7,756.6 36,292.3 3,640.6 11.1
2-25 Recurrent Expenditures (excludes code 25) 9,588.7 11,229.9 1,664.0 13,084.4 14,748.4 3,518.5 31.3
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) 7,366.7 21,421.9 26,871.8 -5,327.8 21,544.0 122.1 0.6
P rima ry Ba la nce (1-2-25+23) 7,366.7 21,421.9 26,871.8 -5,327.8 21,544.0 122.1 0.6
(Refer to Table 11 for financing information)
Source: FPU using AFMIS data downloaded on the 24 July 2012

Table 2. I ntergrated Core Budget Revenues

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Sa w - 2 1391 1390 Y T D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
IN T E GR AT E D BU D GE T
1 R E V E N U E S including gra nts 16,955.3 32,651.8 28,535.8 7,756.6 36,292.3 3,640.6 11.1
1-19 R E V E N U E S e xcluding gra nts 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 18,754.1 88.3 950.4 6.1

D OME S T IC R E V E N U E S 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 18,754.1 88.3 950.4 6.1
11 T a x R e ve nue s 2,903.0 6,095.9 3,907.1 3,204.6 7,111.7 8,833.5 80.5 1,015.8 16.7
111 Fixed Taxes 783.1 1,423.8 734.4 870.7 1,605.1 2,148.8 74.7 181.3 12.7
112 Income Taxes 987.3 1,686.5 1,024.8 1,125.2 2,150.0 2,355.3 91.3 463.5 27.5
113 Property Taxes 35.7 64.0 25.5 41.5 67.0 56.1 119.3 2.9 4.6
114 Sales Taxes 933.0 2,590.2 2,054.2 949.8 3,004.1 3,638.4 82.6 413.9 16.0
116 Other Taxes 127.0 239.1 46.3 184.2 230.5 492.4 46.8 -8.7 -3.6
117 Tax Penalties and Fines 36.9 92.3 22.0 33.2 55.1 142.5 38.7 -37.1 -40.2
12 Customs D uty, Import T a xe s 2,675.4 4,825.6 1,986.3 2,570.3 4,556.5 6,570.2 69.4 -269.1 -5.6
13 N on T a x R e ve nue 1,190.3 4,445.4 3,553.2 1,261.3 4,814.6 2,803.5 171.7 369.2 8.3
131 Income from Capital Property 15.1 2,436.9 2,525.1 22.8 2,547.9 53.0 4808.3 111.0 4.6
132 Sales of Goods and Services 532.5 764.6 318.4 437.0 755.4 1,063.1 71.1 -9.1 -1.2
133 Administrative Fees 550.7 1,080.0 634.3 702.8 1,337.1 1,573.2 85.0 257.1 23.8
134 Royalties 30.3 35.5 29.5 18.7 48.2 7.6 633.4 12.8 36.0
135 Non Tax Fines and Penalties 61.6 128.5 32.1 39.7 71.8 64.0 112.3 -56.7 -44.1
136 Extractive Industry 0.0 0.0 13.8 40.3 54.1 155.6 34.7 54.1 N/A
14 Misce lla ne ous R e ve nue 40.8 -26.8 0.1 -120.0 -120.0 155.6 -77.1 -93.1 346.8
17 S ocia l Contributions 259.1 271.4 0.6 198.4 199.0 391.3 50.8 -72.4 -26.7

GR AN T S 9,886.9 17,040.3 19,088.5 642.1 19,730.6 2,690.2 13.6

191-2 Foreign Governments 7,357.0 14,163.1 19,088.5 0.8 19,089.3 4,926.2 25.8
193-4 International Organisation 2,529.9 2,877.2 0.0 641.3 641.3 -2,236.0 -348.7
195-6 Other Government Units 0.0 0.0 0.0 0.0 0.0 0.0 N/A

T OT AL OP E R AT IN G BU D GE T R E V E N U E 14,425.3 29,774.3 28,535.8 7,115.3 35,651.0 5,876.7 16.5

Domestic Revenues 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 18,754.1 88.3 950.4 5.7
as percentage of total 52.4 52.4 33.1 100.0 46.5
External Grant Support 7,356.8 14,162.9 19,088.5 0.8 19,089.3 4,926.3 25.8
as percentage of total 47.6 47.6 66.9 0.0 53.5
Source: FPU using AFMIS data downloaded on the 24 July 2012

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 % of 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Sa w - 2 1391 1390 YT D
Actua l Actua l Actua l Actua l Actua l T a rge t YT D Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D YT D T a rge t
1-19 T OT AL D OMEST IC R EVEN U E 7,068.5 15,611.4 9,447.3 7,114.5 16,561.8 18,754.1 88.3 950.4 6.1

01 Kabul 149.3 212.0 86.8 222.1 308.9 930.6 33.2 96.8 45.7
02 Kapisa 1.7 3.1 2.2 10.7 12.9 16.3 79.0 9.8 319.8
03 Parwan 3.9 5.5 5.2 2.5 7.8 31.5 24.7 2.3 42.5
04 Wardak 4.3 8.3 8.3 19.8 28.2 19.3 146.1 19.9 240.8
05 Logar 2.0 4.9 4.6 5.2 9.9 20.4 48.4 4.9 100.7
06 Nangarhar 998.0 1,752.5 830.8 947.1 1,777.9 2,382.3 74.6 25.4 1.5
07 Laghman 4.9 9.4 4.1 5.8 9.9 23.3 42.4 0.5 5.7
08 Pangsher 0.9 1.6 1.7 2.1 3.8 10.6 35.7 2.2 144.7
09 Baghlan 6.5 14.2 29.0 9.1 38.1 41.4 92.2 23.9 168.5
10 Bamyan 2.1 3.3 1.7 4.0 5.7 14.1 40.5 2.5 75.1
11 Ghazni 16.1 16.1 13.6 20.3 33.8 41.0 82.5 17.7 109.7
12 Paktika 5.6 5.6 0.0 9.4 9.4 20.7 45.3 3.8 67.9
13 Paktiya 20.5 41.0 15.4 58.1 73.5 65.2 112.8 32.6 79.5
14 Khost 106.8 173.8 53.3 87.6 140.9 213.7 66.0 -32.9 -18.9
15 Kunar 6.0 7.4 3.2 2.7 5.9 77.0 7.6 -1.5 -20.8
16 Nuristan 0.0 0.0 0.0 0.1 0.1 6.0 2.2 0.1 N/A
17 Badakhshan 3.3 3.3 0.0 8.6 8.6 37.5 22.8 5.3 162.5
18 Takhar 8.0 13.0 10.9 11.4 22.3 44.4 50.3 9.4 72.5
19 Kunduz 74.7 186.1 91.3 95.1 186.4 244.2 76.3 0.3 0.1
20 Samangan 4.3 8.2 4.1 3.8 7.9 15.8 49.9 -0.3 -4.1
21 Balkh 896.9 1,527.5 710.8 947.4 1,658.2 2,230.9 74.3 130.7 8.6
22 Saripul 1.5 2.1 3.3 5.2 8.5 11.4 74.4 6.4 307.1
23 Ghor 2.7 4.4 3.2 4.0 7.2 13.1 55.2 2.8 63.0
24 Dikondy 0.9 1.2 0.3 1.7 2.0 7.9 24.7 0.7 59.1
25 Uruzgan 3.5 3.5 0.0 1.2 1.2 9.1 12.9 -2.3 -66.7
26 Zabul 0.9 1.9 1.8 1.7 3.5 20.4 17.3 1.7 89.2
27 Kandahar 238.8 428.1 170.4 0.0 170.4 769.0 22.2 -257.7 -60.2
28 Jawzjan 14.8 23.6 12.8 9.1 21.9 30.6 71.6 -1.7 -7.1
29 Faryab 131.2 219.0 107.1 223.9 330.9 359.0 92.2 111.9 51.1
30 Helmand 12.8 25.8 11.2 13.4 24.5 83.1 29.5 -1.3 -4.9
31 Badghis 1.9 2.7 2.0 3.3 5.3 10.9 48.6 2.6 96.2
32 Herat 1,593.4 2,912.7 1,146.4 1,613.1 2,759.5 3,363.2 82.0 -153.2 -5.3
33 Farah 54.1 91.6 73.3 69.3 142.5 109.5 130.1 51.0 55.6
34 Nimroz 329.5 593.0 209.2 432.5 641.7 761.2 84.3 48.7 8.2
90 Central Ministries 2,366.8 7,305.4 5,829.4 2,263.2 8,092.6 6,719.2 120.4 787.3 10.8
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPU using AFMIS data downloaded on the 24 July 2012

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Table 4. I ntergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Budge t 1390 Y T D
Actua l Actua l Actua l Actua l P re lim Alloca te d % Budge t Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 11,868.4 13,515.5 1,666.7 14,130.3 15,797.1 244,531.4 6.5 2,281.5 16.9
Operating Budget 9,227.0 10,851.4 1,665.2 12,598.9 14,255.9 134,276.5 10.6 3,404.4 31.4
Development Budget 2,641.4 2,664.1 1.5 1,531.4 1,541.2 110,254.9 1.4 -1,122.9 -42.1
2* T OT AL N E T E XP E N D IT U R E S 11,864.4 13,498.0 1,663.2 14,125.6 15,788.8 2,290.8 17.0
Operating Budget 9,223.0 10,799.0 1,661.7 12,594.2 14,237.1 3,438.0 31.8
Development Budget 2,641.4 2,699.0 1.5 1,531.4 1,551.7 -1,147.3 -42.5

21 Compe nsa tion of E mploye e s 8,588.1 10,122.7 1,537.9 10,454.5 11,992.5 101,952.4 11.8 1,869.7 18.5
Operating Budget 8,588.1 10,122.7 1,537.9 10,454.5 11,992.5 101,952.4 11.8 1,869.7 18.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 U se of Goods a nd S e rvice s 1,000.6 1,107.2 126.1 1,337.9 1,463.9 72,235.3 2.0 356.7 32.2
Operating Budget 569.7 676.3 124.6 828.1 952.6 31,093.6 3.1 276.3 40.9
Development Budget 430.9 430.9 1.5 509.8 511.3 41,141.7 1.2 80.4 18.7
23 Inte re st 0.0 0.0 0.0 0.0 0.0 550.0 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 550.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 S ocia l T ra nsfe rs 0.0 0.0 0.0 1,292.0 1,292.0 16,684.0 7.7 1,292.0 N / A
Operating Budget 0.0 0.0 0.0 1,292.0 1,292.0 16,684.0 7.7 1,292.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of N onfina ncia l Asse ts 2,279.7 2,285.7 2.7 1,046.0 1,048.7 79,195.2 1.3 -1,236.9 -54.1
Operating Budget 69.2 69.9 2.7 24.4 27.1 7,908.3 0.3 -42.9 -61.3
Development Budget 2,210.5 2,215.7 0.0 1,021.6 1,021.6 71,286.8 1.4 -1,194.1 -53.9
25* N e t Acquisition of N onfina ncia l Asse ts 2,275.8 2,268.1 -0.8 1,041.2 1,040.4 -1,227.7 -54.1
Operating Budget 65.3 52.4 -0.8 19.6 18.8 -33.6 -64.1
Development Budget 2,210.5 2,215.7 0.0 1,021.6 1,021.6 -1,194.1 -53.9

Me mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 9,588.7 11,229.9 1,664.0 13,084.4 14,748.4 3,518.5 31.3

Operating Budget 9,157.8 10,799.0 1,662.5 12,574.6 14,237.1 3,438.0 31.8
Development Budget 430.9 430.9 1.5 509.8 511.3 80.4 18.7
Source: FPU using AFMIS data downloaded on the 24 July 2012

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

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1390 Sa w - 2 1391 1391 1391 1389 Compa rison to 1391 Compa rison to
Sa w - 2 Actua l Ham - 1 Sa w - 2 Sa w - 2 Budge t 1390 Y T D
Actua l YT D Actua l Actua l Actua l Alloca te d % Budge t Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D Budge t*
2 T OT AL GR OS S E XP E N D IT U R E S 9,227.0 10,851.4 1,665.2 12,598.9 14,255.9 134,276.5 10.6 3,404.4 31.4
2* T OT AL N E T E XP E N D IT U R E S 9,223.0 10,799.0 1,661.7 12,594.2 14,237.1 3,438.0 31.8

21 Compe nsa tion of E mploye e s 8,588.1 10,122.7 1,537.9 10,454.5 11,992.5 101,952.4 11.8 1,869.7 18.5
of which ope ra ting budge t 8,588.1 10,122.7 1,537.9 10,454.5 11,992.5 1,869.7 18.5
211-3 Wages and Salaries 8,549.7 10,071.6 1,534.2 10,380.5 11,914.7 1,843.1 18.3
214-5 Social Benefits 38.4 51.1 3.7 74.0 77.8 26.7 52.1
219 Return of Salaries -22.1 -24.2 -5.2 -20.3 -25.5 -1.3 5.5

22 U se of Goods a nd S e rvice s 569.7 676.3 124.6 828.1 952.6 31,093.6 3.1 276.3 40.9
of which ope ra ting budge t 569.7 676.3 124.6 828.1 952.6 276.3 40.9
221 Travel 98.3 115.0 9.6 93.3 102.9 -12.1 -10.5
222 Communications 30.6 35.5 0.0 0.0 0.0 -35.5 -100.0
223 Contracted Services 13.2 15.2 0.9 32.5 33.4 18.2 120.3
224 Repairs and Maintenance 50.1 59.8 0.4 28.8 29.1 -30.7 -51.3
225 Utilities 83.9 105.6 22.5 227.5 250.0 144.4 136.7
226 Fuel 86.3 129.1 82.2 183.3 265.5 136.3 105.6
227-9 Other Use of Goods and Services 207.3 216.0 9.0 262.7 271.7 55.7 25.8

23 Inte re st 0.0 0.0 0.0 0.0 0.0 550.0 0.0 0.0 N/A

24 S ocia l T ra nsfe rs 0.0 0.0 0.0 1,292.0 1,292.0 16,684.0 7.7 1,292.0 N/A
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 1,090.7 1,090.7 1,090.7 N/A
248-9 Other Social Transfers 0.0 0.0 0.0 201.3 201.3 201.3 N/A

25 Gross Acquisition of N onfina ncia l Asse ts 69.2 69.9 2.7 24.4 27.1 7,908.3 0.3 -42.9 -61.3
of which ope ra ting budge t 69.2 69.9 2.7 24.4 27.1 -42.9 -61.3
25* N e t Acquisition of N onfina ncia l Asse ts 65.3 52.4 -0.8 19.6 18.8 -33.6 -64.1
150 Sale of Land and Buildings -4.0 -17.5 -3.5 -4.8 -8.3 9.2 -52.7
251 Buildings and Structures 20.6 20.6 0.0 17.4 17.4 -3.2 -15.4
252 Machinery / Equipment (>50,000) 1.7 2.4 2.7 6.8 9.6 7.1 294.5
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
258 Land 0.0 0.0 0.0 0.1 0.1 0.1 N/A
259 Capital Advance Payments 47.0 47.0 0.0 0.0 0.0 -47.0 -100.0

M e mo R E CU R R E N T E XP E N D IT U R E S (e xclude s 25) 9,157.8 10,799.0 1,662.5 12,574.6 14,237.1 3,438.0 31.8

Source: FPU using AFMIS data downloaded on the 24 July 2012

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

-7-
Table 6. I ntergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Budge t or Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l P re lim MY R Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D Ce iling Budge t* Budge t
T OT AL GR OS S E XP E N D IT U R E S 11,867.7 13,514.8 1,664.9 14,117.7 15,782.6 244,531.4 244,531.4 6.5% 2,267.7 16.8
Operating Budget 9,227.0 10,862.8 1,663.4 12,593.0 14,256.4 134,276.5 134,276.5 10.6% 3,393.6 31.2
Development Budget 2,640.7 2,652.0 1.5 1,524.7 1,526.1 110,254.9 110,254.9 1.4% -1,125.9 -42.5

S e curity 6,002.1 7,154.6 1,234.1 8,321.8 9,555.9 78,135.8 101,695.4 9.4% 2,401.3 33.6
Operating Budget 6,002.1 7,154.6 1,234.1 8,321.3 9,555.4 76,810.8 100,370.4 9.5% 2,400.8 33.6
Development Budget 0.0 0.0 0.0 0.5 0.5 1,325.0 1,325.0 0.0% 0.5 N/A

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

H uma n R ights 851.2 1,060.9 232.3 943.4 1,175.7 10,853.4 11,936.0 9.9% 114.8 10.8
Operating Budget 787.3 997.0 232.3 923.6 1,155.9 7,500.9 8,583.4 13.5% 158.9 15.9
Development Budget 63.9 63.9 0.0 19.8 19.8 3,352.5 3,352.5 0.6% -44.1 -69.0

T ota l Infra structure a nd N a tura l

R e source s 287.2 343.1 52.8 1,279.8 1,332.6 52,341.7 52,480.7 2.5% 989.5 288.4
Operating Budget 142.8 198.7 51.3 192.5 243.8 2,986.5 3,125.5 7.8% 45.1 22.7
Development Budget 144.4 144.4 1.5 1,087.3 1,088.8 49,355.2 49,355.2 2.2% 944.4 654.2

T ota l E duca tion 1,882.1 1,970.4 41.4 1,389.6 1,431.0 33,022.5 33,312.0 4.3% -539.4 -27.4
Operating Budget 1,822.5 1,910.8 41.4 1,386.0 1,427.5 22,706.6 22,996.1 6.2% -483.3 -25.3
Development Budget 59.6 59.6 0.0 3.5 3.5 10,315.9 10,315.9 0.0% -56.0 -94.1

T ota l H e a lth 231.0 272.0 26.4 182.6 209.0 11,186.8 11,194.1 1.9% -63.0 -23.1
Operating Budget 117.7 158.7 26.4 176.2 202.6 2,080.5 2,087.9 9.7% 43.9 27.7
Development Budget 113.3 113.3 0.0 6.4 6.4 9,106.3 9,106.3 0.1% -106.8 -94.3

T ota l Agriculture a nd R ura l

D e ve lopme nt 2,229.5 2,260.7 25.2 429.0 454.2 26,777.2 26,787.0 1.7% -1,806.5 -79.9
Operating Budget 113.7 139.7 25.2 133.9 159.2 1,396.4 1,406.3 11.3% 19.5 13.9
Development Budget 2,115.8 2,121.0 0.0 295.1 295.1 25,380.7 25,380.7 1.2% -1,825.9 -86.1

T ota l S ocia l P rote ction 110.0 129.7 13.9 1,274.6 1,288.5 2,783.2 6,822.5 18.9% 1,158.8 893.1
Operating Budget 90.7 110.5 13.9 1,245.5 1,259.5 1,581.3 5,620.6 22.4% 1,149.0 1,040.3
Development Budget 19.3 19.3 0.0 29.0 29.0 1,201.9 1,201.9 2.4% 9.7 50.5

T ota l E conomic Gove rna nce a nd

P riva te S e ctor D e ve lopme nt 274.5 323.4 38.7 297.0 335.6 8,046.2 8,345.7 4.0% 12.2 3.8
Operating Budget 150.2 192.9 38.7 214.0 252.7 1,979.6 2,279.1 11.1% 59.8 31.0
Development Budget 124.4 130.5 0.0 83.0 83.0 6,066.6 6,066.6 1.4% -47.6 -36.4

T ota l U ncla ssifie d 0.0 0.0 0.0 0.0 0.0 21,384.7 299.2 N/A 0.0 N / A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2 0.0% 0.0 N/A
Source: FPU using AFMIS data downloaded on the 24 July 2012

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

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afgha nis) 1390 1390 1391 1391 1391 1390 Compa rison to Budge t 1391 Compa rison to
Sa w - 2 Sa w - 2 H a m - 1 Sa w - 2 Sa w - 2 Origna l Curre nt % 1390 YT D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MYR Budge t* Budge t
26 Ministry of Inte rior 2,609.6 2,645.1 81.6 1,956.5 2,038.1 33,102.5 41,817.9 4.9 -607.0 -22.9
Operating Budget 2,609.6 2,645.1 81.6 1,956.5 2,038.1 32,730.3 41,445.8 4.9 -607.0 -22.9
Development Budget 0.0 0.0 0.0 0.0 0.0 372.1 372.1 0.0 0.0 N/A
22 Ministry of D e fe nce 2,952.3 3,795.0 763.3 4,781.6 5,544.8 36,565.4 51,243.1 10.8 1,749.9 46.1
Operating Budget 2,952.3 3,795.0 763.3 4,781.6 5,544.8 36,538.2 51,215.9 10.8 1,749.9 46.1
Development Budget 0.0 0.0 0.0 0.0 0.0 27.2 27.2 0.0 0.0 N/A
23 Ministry of Fore ign Affa irs 155.0 161.6 1.6 179.2 180.8 2,650.8 2,713.4 6.7 19.2 11.9
Operating Budget 155.0 161.6 1.6 178.7 180.3 1,903.7 1,966.3 9.2 18.7 11.6
Development Budget 0.0 0.0 0.0 0.5 0.5 747.1 747.1 0.1 0.5 N/A
15 Pre side ntia l Prote ctive Se rvice 59.0 100.3 43.4 116.0 159.4 750.9 854.5 18.7 59.1 59.0
Operating Budget 59.0 100.3 43.4 116.0 159.4 641.4 745.0 21.4 59.1 59.0
Development Budget 0.0 0.0 0.0 0.0 0.0 109.5 109.5 0.0 0.0 N/A
64 Ge ne ra l D ire ctora te of N a tiona l Se curity 226.3 452.6 344.2 1,288.5 1,632.7 5,066.2 5,066.5 32.2 1,180.1 260.7
Operating Budget 226.3 452.6 344.2 1,288.5 1,632.7 4,997.2 4,997.4 32.7 1,180.1 260.7
Development Budget 0.0 0.0 0.0 0.0 0.0 69.1 69.1 0.0 0.0 N/A
T ota l Se curity 6002.1 7154.6 1234.1 8321.8 9555.9 78135.8 101695.4 9.4 2401.3 33.6
Operating Budget 6002.1 7154.6 1234.1 8321.3 9555.4 76810.8 100370.4 9.5 2400.8 33.6
Development Budget 0.0 0.0 0.0 0.5 0.5 1325.0 1325.0 0.0 0.5 N/A
10 Pre side nts Office 148.3 206.5 56.9 145.1 202.0 1,781.5 1,831.6 11.0 -4.4 -2.2
Operating Budget 148.3 206.5 56.9 145.1 202.0 1,219.9 1,270.0 15.9 -4.4 -2.2
Development Budget 0.0 0.0 0.0 0.0 0.0 561.6 561.6 0.0 0.0 N/A
11 N a tiona l Asse mbly Me sha nro Jirga 28.2 50.2 17.7 33.5 51.2 400.8 450.0 11.4 1.0 1.9
Operating Budget 25.0 47.0 17.7 33.5 51.2 306.4 355.6 14.4 4.2 8.9
Development Budget 3.2 3.2 0.0 0.0 0.0 94.5 94.5 0.0 -3.2 -100.0
12 N a tiona l Asse mbly W ole si Jirga 101.0 116.9 61.2 77.5 138.7 790.9 901.4 15.4 21.8 18.6
Operating Budget 101.0 116.9 61.2 77.5 138.7 790.9 901.4 15.4 21.8 18.6
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
14 Supre me Court 120.0 151.4 21.3 159.8 181.2 1,166.7 1,167.2 15.5 29.7 19.6
Operating Budget 118.3 149.6 21.3 159.8 181.2 965.9 966.4 18.7 31.5 21.1
Development Budget 1.8 1.8 0.0 0.0 0.0 200.9 200.9 0.0 -1.8 -100.0
50 Ministry of Justice 147.1 164.6 6.9 51.1 58.0 814.8 817.7 7.1 -106.6 -64.8
Operating Budget 130.6 148.0 6.9 42.9 49.8 420.4 423.3 11.8 -98.2 -66.4
Development Budget 16.5 16.5 0.0 8.2 8.2 394.4 394.4 2.1 -8.4 -50.6
13 Administra tive Affa irs 91.3 117.1 31.2 274.1 305.3 636.4 1,172.2 26.0 188.1 160.6
Operating Budget 91.3 117.1 31.2 274.1 305.3 484.2 1,020.0 29.9 188.1 160.6
Development Budget 0.0 0.0 0.0 0.0 0.0 152.2 152.2 0.0 0.0 N/A
21 Ministry of Sta te a nd Pa rlia me nta rt Affa irs 2.5 4.0 2.9 7.2 10.1 63.2 82.6 12.2 6.1 153.3
Operating Budget 2.5 4.0 2.9 7.2 10.1 63.2 82.6 12.2 6.1 153.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
24 Ministry of H a j a nd R e ligious Affa irs 18.4 18.4 4.0 25.7 29.7 686.0 686.7 4.3 11.3 61.4
Operating Budget 18.4 18.4 4.0 25.7 29.7 536.9 537.5 5.5 11.3 61.4
Development Budget 0.0 0.0 0.0 0.0 0.0 149.1 149.1 0.0 0.0 N/A
51 Attorne y Ge ne ra l 67.2 86.8 10.6 34.6 45.2 929.2 932.6 4.8 -41.6 -47.9
Operating Budget 49.3 68.8 10.6 34.4 45.0 724.7 728.1 6.2 -23.8 -34.6
Development Budget 17.9 17.9 0.0 0.2 0.2 204.6 204.6 0.1 -17.8 -99.1
72 Ele ction Commission 4.8 7.5 3.3 6.1 9.4 108.1 108.1 8.7 1.9 25.9
Operating Budget 4.8 7.5 3.3 6.1 9.4 86.1 86.1 10.9 1.9 25.9
Development Budget 0.0 0.0 0.0 0.0 0.0 21.9 21.9 0.0 0.0 N/A
62 IAR CSC 30.2 39.2 10.0 28.9 38.8 811.3 829.6 4.7 -0.3 -0.8
Operating Budget 14.6 23.6 10.0 17.4 27.4 205.2 223.6 12.2 3.8 16.0
Development Budget 15.5 15.5 0.0 11.5 11.5 606.1 606.1 1.9 -4.1 -26.2
85 Inde pe nde nt Commission for Ove rse e ing the Imple me nta tion of Constitution 0.0 0.0 0.0 0.0 0.0 53.7 108.1 0.0 0.0 N /A
Operating Budget 0.0 0.0 0.0 0.0 0.0 53.7 108.1 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
67 T he H igh office of Ove rsight a nd Anti Corruption 4.4 7.9 4.2 6.9 11.1 132.8 139.1 8.0 3.2 40.0
Operating Budget 4.4 7.9 4.2 6.9 11.1 88.3 94.5 11.8 3.2 40.0
Development Budget 0.0 0.0 0.0 0.0 0.0 44.6 44.6 0.0 0.0 N/A
59 Inde pe nde nt D ire ctora te of Loca l Gove rna nce 87.6 89.9 2.0 93.0 95.0 2,427.9 2,659.1 3.6 5.1 5.7
Operating Budget 78.7 81.0 2.0 93.0 95.0 1,555.1 1,786.3 5.3 14.0 17.3
Development Budget 8.9 8.9 0.0 0.0 0.0 872.8 872.8 0.0 -8.9 -100.0
74 Le ga l T ra ining Ce nte r 0.1 0.6 0.0 0.0 0.0 50.0 50.0 0.0 -0.6 -100.0
Operating Budget 0.1 0.6 0.0 0.0 0.0 0.0 0.0 N/A -0.6 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 50.0 50.0 0.0 0.0 N/A
T ota l Gove rna nce , R ule of La w a nd H uma n R ights 851.2 1060.9 232.3 943.4 1175.7 10,853.4 11,936.0 9.9 114.8 10.8
Operating Budget 787.3 997.0 232.3 923.6 1155.9 7,500.9 8,583.4 13.5 158.9 15.9
Development Budget 63.9 63.9 0.0 19.8 19.8 3,352.5 3,352.5 0.6 -44.1 -69.0
Source: FPU using AFMIS data downloaded on the 24 July 2012
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
42 Ministry of P ublic W orks 36.0 45.6 9.3 988.3 997.6 23,763.2 23,764.4 4.2 952.0 2089.7
Operating Budget 31.2 40.7 9.3 33.3 42.6 1,244.1 1,245.2 3.4 1.9 4.7
Development Budget 4.9 4.9 0.0 955.0 955.0 22,519.2 22,519.2 4.2 950.1 19480.7
45 Ministry of T ra nsport a nd Avia tion 27.1 34.3 8.0 61.6 69.5 2,447.8 2,530.6 2.7 35.2 102.7
Operating Budget 25.7 32.9 8.0 28.2 36.2 358.5 441.3 8.2 3.3 10.0
Development Budget 1.4 1.4 0.0 33.3 33.3 2,089.3 2,089.3 1.6 31.9 2243.9
34 Ministry of Communica tion 20.4 31.7 10.9 38.8 49.7 2,418.7 2,421.2 2.1 18.0 56.7
Operating Budget 15.7 27.0 10.9 32.1 43.0 368.6 371.1 11.6 16.0 59.1
Development Budget 4.7 4.7 0.0 6.7 6.7 2,050.1 2,050.1 0.3 2.0 42.8
41 Ministry of E ne rgy a nd W a te r 118.6 126.6 9.4 57.5 66.9 12,426.6 12,440.9 0.5 -59.6 -47.1
Operating Budget 22.9 30.8 9.4 24.0 33.4 303.6 317.9 10.5 2.6 8.4
Development Budget 95.8 95.8 0.0 33.6 33.6 12,123.0 12,123.0 0.3 -62.2 -65.0
82 W a te r S upply a nd Ca na liza tion Corpora tion 0.0 0.0 0.0 0.0 0.0 559.5 559.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 559.5 559.5 0.0 0.0 N/A
83 D a Brishna S hirka t 0.0 0.0 0.0 23.5 23.5 4,048.2 4,048.2 0.6 23.5 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 0.0 23.5 23.5 4,048.2 4,048.2 0.6 23.5 N/A
49 Ministry of U rba n D e ve lopme nt 13.6 17.7 0.0 8.7 8.7 747.5 754.0 1.1 -9.0 -51.0
Operating Budget 6.2 10.3 0.0 6.2 6.2 136.5 143.0 4.3 -4.2 -40.4
Development Budget 7.4 7.4 0.0 2.5 2.5 611.0 611.0 0.4 -4.9 -65.9
84 Inde pe nde nt Boa rd of ne w Ka bul 12.8 12.8 0.0 0.3 0.3 350.0 350.0 0.1 -12.5 -98.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 12.8 12.8 0.0 0.3 0.3 350.0 350.0 0.1 -12.5 -98.0
32 Ministry of Mine s a nd Industrie s 35.5 43.8 6.5 77.0 83.5 3,744.6 3,759.7 2.2 39.7 90.6
Operating Budget 23.5 31.8 5.0 44.6 49.6 328.5 343.6 14.4 17.8 56.0
Development Budget 12.0 12.0 1.5 32.4 33.9 3,416.1 3,416.1 1.0 21.9 182.4
65 Ge ode sy a nd Ca rtogra phy Office 9.2 13.9 4.8 11.9 16.7 273.1 275.1 6.1 2.7 19.6
Operating Budget 9.2 13.9 4.8 11.9 16.7 97.9 100.0 16.7 2.7 19.6
Development Budget 0.0 0.0 0.0 0.0 0.0 175.1 175.1 0.0 0.0 N/A
60 D ire ctora te of E nvironme nt 7.3 9.5 3.1 10.4 13.4 179.3 192.2 7.0 3.9 41.2
Operating Budget 7.3 9.5 3.1 10.4 13.4 122.9 135.8 9.9 3.9 41.2
Development Budget 0.0 0.0 0.0 0.0 0.0 56.4 56.4 0.0 0.0 N/A
75 Afgha nista n H igh Atomic E ne rgy Commission 1.1 1.8 0.9 1.9 2.8 28.1 29.8 9.4 1.1 60.3
Operating Budget 1.1 1.8 0.9 1.9 2.8 25.9 27.6 10.2 1.1 60.3
Development Budget 0.0 0.0 0.0 0.0 0.0 2.2 2.2 0.0 0.0 N/A
77 P rovincia l Muncipa litie s 5.5 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 5.5 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipa litie s 0.0 5.5 0.0 0.0 0.0 1,355.2 1,355.2 0.0 -5.5 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 5.5 0.0 0.0 0.0 1,355.2 1,355.2 0.0 -5.5 -100.0
T ota l Infra structure a nd N a tura l R e source s 287.2 343.1 52.8 1279.8 1332.6 52,341.7 52,480.7 2.5 989.5 288.4
Operating Budget 142.8 198.7 51.3 192.5 243.8 2,986.5 3,125.5 7.8 45.1 22.7
Development Budget 144.4 144.4 1.5 1087.3 1088.8 49,355.2 49,355.2 2.2 944.4 654.2
27 Ministry of E duca tion 1,657.4 1,680.1 0.0 1,259.4 1,259.4 26,130.2 26,398.5 4.8 -420.7 -25.0
Operating Budget 1,631.8 1,654.5 0.0 1,255.9 1,255.9 19,628.7 19,897.0 6.3 -398.6 -24.1
Development Budget 25.5 25.5 0.0 3.5 3.5 6,501.5 6,501.5 0.1 -22.1 -86.5
28 Ministry of H ighe r E duca tion 140.3 179.3 30.6 68.9 99.5 4,999.7 5,008.0 2.0 -79.8 -44.5
Operating Budget 129.6 168.6 30.6 68.9 99.5 2,185.9 2,194.2 4.5 -69.1 -41.0
Development Budget 10.7 10.7 0.0 0.0 0.0 2,813.8 2,813.8 0.0 -10.7 -100.0
36 Ministry of Informa tion a nd Culture 39.7 57.0 10.8 37.9 48.7 1,157.0 1,169.6 4.2 -8.3 -14.5
Operating Budget 39.5 56.8 10.8 37.8 48.6 594.0 606.6 8.0 -8.2 -14.4
Development Budget 0.1 0.2 0.0 0.1 0.1 563.0 563.0 0.0 -0.1 -46.7
61 S cie nce Aca de my 11.2 20.5 0.0 19.7 19.7 165.9 166.2 11.8 -0.8 -3.9
Operating Budget 11.2 20.5 0.0 19.7 19.7 114.8 115.1 17.1 -0.8 -3.9
Development Budget 0.0 0.0 0.0 0.0 0.0 51.1 51.1 0.0 0.0 N/A
63 N a tiona l Olympic Committe e 33.5 33.5 0.0 3.7 3.7 569.7 569.7 0.7 -29.8 -88.9
Operating Budget 10.3 10.3 0.0 3.7 3.7 183.2 183.2 2.0 -6.6 -64.0
Development Budget 23.2 23.2 0.0 0.0 0.0 386.5 386.5 0.0 -23.2 -100.0
T ota l E duca tion 1882.1 1970.4 41.4 1389.6 1431.0 33,022.5 33,312.0 4.3 -539.4 -27.4
Operating Budget 1822.5 1910.8 41.4 1386.0 1427.5 22,706.6 22,996.1 6.2 -483.3 -25.3
Development Budget 59.6 59.6 0.0 3.5 3.5 10,315.9 10,315.9 0.0 -56.0 -94.1
39 Ministry of Agriculture 154.9 179.0 17.3 136.8 154.1 7,842.3 7,846.3 2.0 -24.8 -13.9
Operating Budget 77.2 96.0 17.3 77.0 94.3 906.8 910.7 10.4 -1.7 -1.7
Development Budget 77.7 83.0 0.0 59.8 59.8 6,935.6 6,935.6 0.9 -23.1 -27.9
48 Ministry of Counte r N a rcotics 6.8 6.8 0.0 11.7 11.7 646.2 649.0 1.8 5.0 73.3
Operating Budget 6.8 6.8 0.0 11.7 11.7 96.2 99.0 11.9 5.0 73.3
Development Budget 0.0 0.0 0.0 0.0 0.0 550.0 550.0 0.0 0.0 N/A
43 Ministry of R ura l R e ha bilita tion a nd D e ve lopme nt 2,067.8 2,075.0 7.9 280.5 288.4 18,288.6 18,291.7 1.6 -1,786.6 -86.1
Operating Budget 29.7 36.9 7.9 45.2 53.1 393.4 396.5 13.4 16.2 43.8
Development Budget 2,038.1 2,038.1 0.0 235.3 235.3 17,895.2 17,895.2 1.3 -1,802.8 -88.5
T ota l Agriculture a nd R ura l D e ve lopme nt 2229.5 2260.7 25.2 429.0 454.2 26,777.2 26,787.0 1.7 -1806.5 -79.9
Operating Budget 113.7 139.7 25.2 133.9 159.2 1,396.4 1,406.3 11.3 19.5 13.9
Development Budget 2115.8 2121.0 0.0 295.1 295.1 25,380.7 25,380.7 1.2 -1825.9 -86.1
Source: FPU using AFMIS data downloaded on the 24 July 2012
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1389 Compa rison to Budge t 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 Origna l Curre nt % 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Budge t or Alloca te d Alloca te d Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D MY R Budge t* Budge t
37 Ministry of P ublic H e a lth 231.0 272.0 26.4 182.6 209.0 11,186.8 11,194.1 1.9 -63.0 -23.1
Operating Budget 117.7 158.7 26.4 176.2 202.6 2,080.5 2,087.9 9.7 43.9 27.7
Development Budget 113.3 113.3 0.0 6.4 6.4 9,106.3 9,106.3 0.1 -106.8 -94.3
T ota l H e a lth 231.0 272.0 26.4 182.6 209.0 11,186.8 11,194.1 1.9 -63.0 -23.1
Operating Budget 117.7 158.7 26.4 176.2 202.6 2,080.5 2,087.9 9.7 43.9 27.7
Development Budget 113.3 113.3 0.0 6.4 6.4 9,106.3 9,106.3 0.1 -106.8 -94.3
46 Ministry of Frontie rs a nd T riba l Affa irs 27.6 33.7 6.8 35.6 42.3 396.1 398.0 10.6 8.7 25.7
Operating Budget 27.6 33.7 6.8 35.6 42.3 294.4 296.4 14.3 8.7 25.7
Development Budget 0.0 0.0 0.0 0.0 0.0 101.7 101.7 0.0 0.0 N/A
47 Ministry of Ma rtyrs, D isa ble d a nd S ocia l Affa irs 61.6 67.4 0.0 1,203.3 1,203.3 1,776.7 5,810.7 20.7 1,135.9 1686.2
Operating Budget 42.3 48.1 0.0 1,177.1 1,177.1 924.9 4,958.9 23.7 1,129.0 2348.5
Development Budget 19.3 19.3 0.0 26.2 26.2 851.8 851.8 3.1 6.9 35.7
29 Ministry of R e fuge e s a nd R e pa tria te s 7.7 10.3 2.8 13.4 16.2 230.2 231.4 7.0 5.9 57.7
Operating Budget 7.7 10.3 2.8 13.4 16.2 126.8 128.0 12.7 5.9 57.7
Development Budget 0.0 0.0 0.0 0.0 0.0 103.5 103.5 0.0 0.0 N/A
38 Ministry of W ome n Affa irs 8.5 11.8 3.1 12.2 15.3 241.7 243.3 6.3 3.5 29.8
Operating Budget 8.5 11.8 3.1 12.2 15.3 135.5 137.1 11.1 3.5 29.8
Development Budget 0.0 0.0 0.0 0.0 0.0 106.2 106.2 0.0 0.0 N/A
68 Office of D isa ste r P re pa re dne ss 3.0 4.5 1.3 7.6 8.9 99.9 99.9 8.9 4.4 98.6
Operating Budget 3.0 4.5 1.3 4.7 6.0 66.9 66.9 9.0 1.6 34.9
Development Budget 0.0 0.0 0.0 2.9 2.9 33.0 33.0 8.7 2.9 N/A
76 D ire ctora te of Kochis 1.7 2.2 0.0 2.5 2.5 38.5 39.0 6.5 0.4 16.9
Operating Budget 1.7 2.2 0.0 2.5 2.5 32.7 33.2 7.7 0.4 16.9
Development Budget 0.0 0.0 0.0 0.0 0.0 5.8 5.8 0.0 0.0 N/A
T ota l S ocia l P rote ction 110.0 129.7 13.9 1274.6 1288.5 2,783.2 6,822.5 18.9 1158.8 893.1
Operating Budget 90.7 110.5 13.9 1245.5 1259.5 1,581.3 5,620.6 22.4 1149.0 1040.3
Development Budget 19.3 19.3 0.0 29.0 29.0 1,201.9 1,201.9 9.7 50.5
20 Ministry of Fina nce 215.7 244.4 25.2 232.2 257.4 5,705.0 5,996.6 4.3 13.0 5.3
Operating Budget 112.2 140.9 25.2 164.4 189.5 1,339.1 1,630.7 11.6 48.7 34.6
Development Budget 103.5 103.5 0.0 67.9 67.9 4,365.8 4,365.8 1.6 -35.6 -34.4
25 Ministry of Comme rce 10.5 15.2 0.7 15.5 16.2 548.5 549.4 2.9 1.0 6.7
Operating Budget 10.5 15.2 0.7 15.0 15.7 244.9 245.7 6.4 0.6 3.8
Development Budget 0.0 0.0 0.0 0.4 0.4 303.6 303.6 0.1 0.4 N/A
35 Ministry of E conomy 32.8 38.7 6.6 25.5 32.2 770.1 776.0 4.1 -6.6 -16.9
Operating Budget 14.2 20.1 6.6 15.6 22.2 179.3 185.2 12.0 2.1 10.7
Development Budget 18.7 18.7 0.0 10.0 10.0 590.8 590.8 1.7 -8.7 -46.6
66 Control a nd Audit Office 6.3 9.8 0.0 10.1 10.1 447.8 447.9 2.2 0.3 2.8
Operating Budget 4.1 7.6 0.0 7.6 7.6 70.3 70.3 10.9 0.1 1.0
Development Budget 2.2 2.2 0.0 2.4 2.4 377.5 377.5 0.6 0.2 8.8
73 Ce ntra l S ta tistics Office 7.9 12.5 4.6 11.7 16.3 295.3 295.6 5.5 3.8 30.0
Operating Budget 7.9 7.9 4.6 9.4 14.0 99.1 99.4 14.1 6.1 77.5
Development Budget 0.0 4.6 0.0 2.3 2.3 196.2 196.2 1.2 -2.4 -50.8
58 Afgha nista n N a tiona l S ta nda rd Authority 1.3 2.9 1.5 2.0 3.5 279.5 280.3 1.3 0.7 24.0
Operating Budget 1.3 1.3 1.5 2.0 3.5 46.9 47.7 7.4 2.2 165.6
Development Budget 0.0 1.5 0.0 0.0 0.0 232.7 232.7 0.0 -1.5 -100.0
T ota l E conomic Gove rna nce a nd P riva te S e ctor D e ve lopme nt 274.5 323.4 38.7 297.0 335.6 8,046.2 8,345.7 4.0 12.2 3.8
Operating Budget 150.2 192.9 38.7 214.0 252.7 1,979.6 2,279.1 11.1 59.8 31.0
Development Budget 124.4 130.5 0.0 83.0 83.0 6,066.6 6,066.6 1.4 -47.6 -36.4
80 Afgha nista n Inve stme nt S upport Age ncy 0.0 0.0 0.0 0.0 0.0 50.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 50.0 0.0 N/A 0.0 N/A
81 Micro Fina nce Inve stme nt S upport Fa cility for Afgha nista n 0.0 0.0 0.0 0.0 0.0 225.7 225.7 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 225.7 225.7 0.0 0.0 N/A
86 E xtra budge ta ry Age ncie s 0.0 0.0 0.0 0.0 0.0 0.0 73.5 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 73.5 0.0 0.0 N/A
90 U na lloca te d R e se rve s 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 U nspe cifie d 0.0 0.0 0.0 0.0 0.0 21,109.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 3,875.0 0.0 N/A 0.0 N/A
T ota l una lloca te d 0.0 0.0 0.0 0.0 0.0 21,109.0 299.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 17,234.0 -
Development Budget 0.0 0.0 0.0 0.0 0.0 4,150.7 299.2
25 T OT AL GR OS S E XP E N D IT U R E S 11,867.7 13,514.8 1,664.9 14,117.7 15,782.6 244,531.4 244,531.4 6.5 2,267.7 16.8
Operating Budget 9,227.0 10,862.8 1,663.4 12,593.0 14,256.4 134,276.5 134,276.5 10.6 3,393.6 31.2
Development Budget 2,640.7 2,652.0 1.5 1,524.7 1,526.1 110,254.9 110,254.9 1.4 -1,125.9 -42.5
Source: FPU using AFMIS data downloaded on the 24 July 2012
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
2 T OT AL N E T E XP E N D IT U R E 11,864.4 13,498.0 1,663.2 14,125.6 15,788.8 2,290.8 17.0

150 Sale of Land and Buildings 4.0 17.5 3.5 4.8 8.3 -9.2 -52.7

2+150 T OT AL GR OS S E XP E N D IT U R E 11,868.4 13,515.5 1,666.7 14,130.3 15,797.1 2,281.5 16.9

R E CU R R E N T E XP E N D IT U R E 9,588.7 11,229.9 1,664.0 13,084.4 14,748.4 3,518.5 31.3
CAP IT AL E XP E N D IT U R E 2,279.7 2,285.7 2.7 1,046.0 1,048.7 -1,236.9 -54.1

701 Ge ne ra l P ublic S e rvice s 893.6 1,085.6 223.3 2,254.8 2,478.1 1,392.5 128.3
Recurrent Expenditure 773.1 964.3 223.3 2,231.6 2,454.9 1,490.6 154.6
Capital Expenditure 120.6 121.3 0.0 23.2 23.2 -98.0 -80.8
702 D e fe nce 3,249.0 4,362.0 1,156.3 6,205.7 7,362.0 3,000.1 68.8
Recurrent Expenditure 3,228.7 4,341.6 1,153.7 6,181.0 7,334.7 2,993.0 68.9
Capital Expenditure 20.3 20.3 2.7 24.6 27.3 7.0 34.5
703 P ublic Orde r a nd S a fe ty 2,961.5 3,069.8 126.8 2,220.0 2,346.8 -722.9 -23.6
Recurrent Expenditure 2,950.0 3,058.2 126.8 2,218.9 2,345.8 -712.5 -23.3
Capital Expenditure 11.5 11.5 0.0 1.1 1.1 -10.5 -90.6
704 E conomic Affa irs 2,530.3 2,625.7 84.7 1,821.5 1,906.1 -719.6 -27.4
Recurrent Expenditure 447.7 537.8 84.6 824.7 909.3 371.4 69.1
Capital Expenditure 2,082.6 2,087.8 0.1 996.8 996.9 -1091.0 -52.3
705 E nvironme nta l P rote ction 7.4 9.5 3.1 10.4 13.4 3.9 40.7
Recurrent Expenditure 7.4 9.5 3.1 10.4 13.4 3.9 40.7
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 13.6 17.7 0.0 7.6 7.6 -10.1 -57.2
Recurrent Expenditure 11.2 15.4 0.0 7.6 7.6 -7.8 -50.7
Capital Expenditure 2.3 2.3 0.0 0.0 0.0 -2.3 -100.0
707 H e a lth 235.4 276.7 26.8 187.0 213.8 -62.9 -22.7
Recurrent Expenditure 229.1 270.4 26.8 187.0 213.8 -56.6 -20.9
Capital Expenditure 6.3 6.3 0.0 0.0 0.0 -6.3 -99.8
708 R e cre a tion, Culture a nd R e ligion 91.7 109.0 15.1 67.6 82.7 -26.4 -24.2
Recurrent Expenditure 68.4 85.7 15.1 67.4 82.5 -3.2 -3.8
Capital Expenditure 23.3 23.3 0.0 0.2 0.2 -23.1 -99.1
709 E duca tion 1,836.9 1,900.7 30.6 1,355.9 1,386.5 -514.2 -27.1
Recurrent Expenditure 1,824.2 1,888.0 30.6 1,355.9 1,386.5 -501.5 -26.6
Capital Expenditure 12.7 12.7 0.0 0.0 0.0 -12.7 -100.0
710 S ocia l P rote ction 49.0 58.9 0.0 0.0 0.0 -58.9 -100.0
Recurrent Expenditure 49.0 58.9 0.0 0.0 0.0 -58.9 -100.0
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Source: FPU using AFMIS data downloaded on the 24 July 2012

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
M onthly YT D M onthly M onthly YT D
25 N E T ACQU IS IT ION OF N ON FIN AN CIAL
AS S E T S 2,275.8 2,268.1 -0.8 1,041.2 1,040.4 -1,227.7 -54.1
Land and Buildings 128.1 114.5 -3.5 998.7 995.1 880.6 768.8
251/8 Purchase of Land and Buildings 132.1 132.1 0.0 1,003.4 1,003.4 871.4 659.8
251 Buildings and Structures 132.1 132.1 0.0 1,002.9 1,002.9 870.8 659.3
258 Land 0.0 0.0 0.0 0.6 0.6 0.6 N/A
150 Sale of Land and Buildings -4.0 -17.5 -3.5 -4.8 -8.3 9.2 -52.7
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 94.3 100.3 2.7 42.6 45.3 -55.0 -54.8
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 2,053.3 2,053.3 0.0 0.0 0.0 -2,053.3 -100.0
Source: FPU using AFMIS data downloaded on the 24 July 2012

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1390 Y T D
M onthly YT D M onthly M onthly YT D Cha nge % Incre a se
3+4 T R AN S ACT ION S IN FIN AN CIAL AS S E T S
AN D LIABILIT IE S -5,090.9 -19,153.7 -26,872.6 6,369.0 -20,503.6 -1,349.8 7.0

3 N E T ACQU IS IT ION OF FIN AN CIAL AS S E T S -4,400.4 -17,455.5 -17,023.0 7,512.7 -9,510.3 7,945.2 -45.5
D ome stic -4,400.4 -17,455.5 -17,023.0 7,512.7 -9,510.3 7,945.2 -45.5
Currency and Deposits -4,353.5 -14,908.7 -10,259.8 9,172.7 -1,087.1 13,821.6 -92.7
311 Treasury Single Account -1,938.7 -11,777.0 -10,276.0 8,276.0 -2,000.0 9,776.9 -83.0
313 Donor Accounts -2,415.1 -3,151.9 16.2 896.7 912.9 4,064.8 -129.0
314/90 Other Deposit Accounts 0.4 20.2 0.0 0.0 0.0 -20.2 -100.0
317 Loans 6.0 14.5 2.3 8.4 10.7 -3.8 -26.5
319 Other Accounts Receivable 18.7 324.5 9.1 155.6 164.7 -159.9 -49.3
Other Assets -71.7 -2,885.9 -6,774.5 -1,824.0 -8,598.6 -5,712.7 198.0
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 -690.5 -1,698.2 -9,849.6 -1,143.7 -10,993.3 -9,295.0 547.3
D ome stic -695.2 -1,704.4 -9,849.6 -1,149.5 -10,999.1 -9,294.7 545.3
411 Accounts Payable 9.1 79.0 50.0 -9.5 40.5 -38.5 -48.8
413 Pension Liabilities -35.9 1.5 29.2 -28.8 0.4 -1.1 -74.1
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities -668.3 -1,784.9 -9,928.8 -1,111.2 -11,040.0 -9,255.0 518.5
Fore ign 4.7 6.1 0.0 5.8 5.8 -0.3 -5.1
431 Foreign Currency -0.1 -0.1 0.0 0.1 0.1 0.2 -184.9
181-2 Loans 4.8 6.3 0.0 5.7 5.7 -0.6 -9.0
Source: FPU using AFMIS data downloaded on the 24 July 2012

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

Code (In millions of Afghanis) 1390 1390 1391 1391 1391 1391 Compa rison to
Sa w - 2 Sa w - 2 Ham - 1 Sa w - 2 Sa w - 2 1390 Y T D
Actua l Actua l Actua l Actua l Actua l Cha nge % Incre a se
Monthly YT D Monthly Monthly YT D
T R AN S ACT ION S AFFE CT IN G N E T W OR T H

1 Revenues including Grants 16,955.3 32,651.8 28,535.8 7,756.6 36,292.3 3,640.6 11.1
2-25 Expenditures (Recurrent) 9,588.7 11,229.9 1,664.0 13,084.4 14,748.4 3,518.5 31.3
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) 7,366.7 21,421.9 26,871.8 -5,327.8 21,544.0 122.1 0.6

P rima ry Ba la nce (1-2-25+23) 7,366.7 21,421.9 26,871.8 -5,327.8 21,544.0 122.1 0.6

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

25 Net Acquisition of Nonfinancial Assets 2,275.8 2,268.1 -0.8 1,041.2 1,040.4 -1,227.7 -54.1

N e t Le nding-Borrowing (1-2) 5,090.9 19,153.7 26,872.6 -6,369.0 20,503.6 1,349.8 7.0

Fina ncing (3+4+5) -5,090.9 -19,153.7 -26,872.6 6,369.0 -20,503.6 -1,349.8 7.0

T R AN S ACT ION S IN FIN AN CIAL AS S E T S AN D LIABILIT IE S

3 Net Acquisition of Financial Assets -4,400.4 -17,455.5 -17,023.0 7,512.7 -9,510.3 7,945.2 -45.5
4 Net Acquisition of Financial Liabilities -690.5 -1,698.2 -9,849.6 -1,143.7 -10,993.3 -9,295.0 547.3

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 24 July 2012

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Footnotes

Table 2 3

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

Table 4 5

1/ Interest category does not include loan principal payments.

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

Table 8

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

Tables 9 - 10

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

- 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
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 Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors: Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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