Monthly F is cal B ulletin, Month 3, 1393

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

All tables generated using AFMIS data downloaded on 21 March 2014

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

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget Highlights:
o Total domestic revenues collected in month 3 FY 1393 were Afs 9.1 billion compared to Afs 6.6
billion in month 2, while for the YTD 1393, the total domestic revenues were Afs 22.4 billion.
o Total operating grant receipts in month 3 of FY 1393 were Afs 18.1 billion, whereas in month 2, it
was only Afs 2.8 billion.
o During month 3, total operating expenditures were Afs 20.3 billion as compared to Afs 15.7 billion in
month 2 of FY 1393, whereas for the YTD, total spending was Afs 38.5 billion.
o The operating budget balance for the YTD 1393 was a surplus of Afs 6.9 billion including grants, as
compared to Afs 18.3 billion .
Development Budget Highlights:
o Total development budget expenditures, in month 3, were about Afs 11.1 billion compared to Afs
2.0 billion in month 2, whereas for the YTD 1393, total development expenditures were Afs 13.1
billion.
o The development grants receipts in month 3 were Afs 6.7 billion compared to Afs 2.8 billion
received in previous month of FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 4.4 billion compared to a
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surplus of Afs 744 million by end of month 2 FY 1393.
Total Domestic Revenue 133,800 REVENUE SUMMARY
(Afs million)
120,420
This section illustrates revenues
107,040 received from the Government that
93,660 are used to finance its expenditures
82,510 and deliver Government services.
71,360
These revenues may either be
domestically raised revenues or donor
60,210
49,952
grants. Further information is
39,694
available in Tables 2 and 3.
29,436 Total revenue
19,624 22,440 Domestic Revenue Developments
9,812 Original Target
13,389
6,761 AFMIS data extract 21 March 2014 Total domestic revenues for the
YTD were about Afs 22.4 billion
Domestic Revenue (Afs billion) against the original target of
1391 YTD 1392 YTD 1392 YTD Target
9.1
Afs 29.4 billion, a shortfall by
around Afs 7 billion or
6.9 7.0 23.8 percent.
5.3

4.1 4.0
Total YTD tax revenues for 1393
4.0
were Afs 7.0 billion, falling
2.5
2.2
behind the YTD target for 1393,
1.1
while slightly exceeding the
0.2

-0.0
actual YTD for 1392.
Total YTD customs duties for
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and 1393 were almost Afs 4.0
Taxes Miscellaneous

AFMIS data extract 21 March 2014

billion, falling behind both the
YTD target for 1393 and the YTD
Donor Grants Afs billion actual 1392.
1392 YTD 1393 YTD Total YTD non-tax revenues
were Afs 2.2 billion in FY 1393,
29.9
lower than both the YTD target
for 1393 and the YTD actual for
21.0 1392.
Donor Grant Developments
Total YTD operating grants
10.7
receipts were Afs 21.0 billion,
6.8 where as for the YTD 1392, it
was Afs 29.9 billion
Total YTD development grants
Operating Grants Development Grants
receipts were around Afs 10.7
AFMIS data extract 21 March 2014
billion compared to Afs 6.8
billion in 1392.

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 280,473
EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 257,100
This section illustrates the expenditures
233,727
incurred by the Government for the year
210,355
to date for the delivery of Government
Previous year expenditure 186,982
Operating Expenditure
163,609
services. Further information on the
Budget
140,236 breakdown of these expenditures by
116,864 spending type and sectors for the
93,491 operating and development budgets is
70,118 available in Tables 4 to 8.
46,745
38,484
23,373 18,174 Operating Budget
2,438 AFMIS data extract 21 March 2014

Total YTD operating expenditures

Development Budget were Afs 38.5 billion by end of 3rd
147,906
month 1393, slightly higher than the
Expenditure 135,580
actual for the same period in 1392,
(Afs million) 123,255

110,929 but lower than the YTD buget target

Development Expenditure
Budget (Pre MYR)
98,604 98,377 for 1393.
90,179
Previous year expendiuture
86,278
81,981 Total YTD wage spending was Afs
Budget excl. Carry forward 73,953 73,783
61,627
65,584 32.5 billion by end of 3rd month
57,386
49,302 49,188 1393 compared to Afs 28.9 billion in
40,990
36,976
32,792
the same period in FY 1392.
24,651
16,396
24,594
Expenditures on goods and services
12,325 13,147
8,198
35 2,043
AFMIS data extract 21 March 2014 for the YTD 1393 were Afs 3.3 billion
compared to Afs 3.2 billion for the
Expenditure by Economic Category (Afs billion)
same period in FY 1392.
1392 YTD 1393 YTD 1393 Budget
153.2
Development Budget

Total YTD development expenditures

were about Afs 13.1 billion by end of
82.7
month 3 for FY 1393, lower than
79.3

both the YTD budget (including carry

54.2 forward) and YTD budget target
32.5
(excluding carry forward), however,
28.9

higher than theYTD actual for 1392.

12.6
9.3 8.3
3.2 3.3 4.8 5.1
2.4 0.2 1.8 2.5
0.1

Wages Goods and services

(operating)
Goods and services
(development)
Nonfinancial Assets Nonfinancial Assets Social transfers and
(operating) (development) Interest
Total YTD expenditures on goods and
AFMIS data extract 21 March 2014
services were Afs 4.8 billion
compared to 2.4 billion the same
period of FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 8.3 billion compared to Afs
5.1 billion for the same period FY
-3- 1392.
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)

20%
Presidents Office 394.4
372.1

28% 1393 Current Allocated Budget

Ministry of Finance 706.9
431.3
1393 YTD Expenditure
Independent Directorate of Local 16%
406.1
Governance 362.0 1392 YTD Expenditure
21%
Ministry of Public Health 660.7
480.7

10% Budget Execution rates

Ministry of Higher Education 391.9
321.3

16%
Ministry of Foreign Affairs 500.5
799.7

24%
General Directorate of National Security 2,706.9
2,448.2

Ministry of Defence 10,128.0

9,754.3

18%
Ministry of Education 5,554.3
5,056.7

Ministry of Interior 10,066.3

8,390.5

AFMIS data extract 21 March 2014

10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget 1393 YTD Expenditure 1392 YTD Expenditure
24%
Ministry of Mines and Industries 28.7
29.4
0%
Ministry of Transport and Aviation 0.0
0.5
0%
Civil Aviation Administration 0.0
125.4
9%
Ministry of Agriculture 641.4 Budget Execution rates
121.3
6%
Ministry of Finance 268.0
291.6
5%
Ministry of Public Health 755.9
165.8
5%
Ministry of Education 635.4
469.9
6%
Ministry of Energy and Water 621.3
493.4
9%
Ministry of Public Works 2,178.1
1,034.8

Ministry of Rural Rehabilitation and 27%

6,150.9
Development 3,991.6

AFMIS data extract 21 March 2014

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 9,251.1 52,266.0 9,458.8 27,181.9 43,401.8 -8864.2 -17.0
1 Domestic Revenues 8,805.1 22,324.1 6,627.4 9,051.0 22,439.5 115.5 0.5
1-19 Operating Grants 446.0 29,941.9 2,831.4 18,130.9 20,962.2 -8979.6 -30.0
Operating Expenditures 18,784.8 34,010.8 15,736.4 20,309.4 38,483.8 4473.0 13.2
21 Compensation of Employees 15,407.0 28,925.5 14,067.5 16,170.9 32,495.3 3569.8 12.3
22 Use of Goods and Services 2,238.0 3,175.6 923.0 2,194.8 3,296.8 121.2 3.8
23 Interest 31.6 50.2 61.5 2.9 64.4 14.3 28.5
24 Social Transfers 1,033.8 1,772.1 623.4 1,784.1 2,407.5 635.4 35.9
25 Gross Acquisition of Nonfinancial Assets 74.5 87.4 61.0 156.7 219.8 132.3 151.3
Operating Budget Balance
Excluding Grants -9,979.8 -11,686.8 -9,108.9 -11,258.4 -16,044.3 -4357.5 37.3
Including Grants -9,533.8 18,255.1 -6,277.6 6,872.5 4,918.0 -13337.1 -73.1

DEVELOPMENT BUDGET
Development Grants 5,541.8 6,783.1 2,751.7 6,706.0 10,695.2 3912.1 57.7
Development Expenditures 7,001.1 7,442.8 2,007.7 11,103.9 13,146.9 5704.1 76.6
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,093.5 2,392.3 1,033.8 3,748.8 4,817.8 2425.5 101.4
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 4,907.5 5,050.5 973.9 7,355.2 8,329.1 3278.5 64.9
Development Budget Balance -1,459.2 -659.7 744.0 -4,397.9 -2,451.7 -1792.0 271.6

INTEGRATED BUDGET
Revenues 14,792.9 59,049.1 12,210.4 33,887.9 54,097.0 -4952.1 -8.4
Domestic Revenues 8,805.1 22,324.1 6,627.4 9,051.0 22,439.5 115.5 0.5
Grants 5,987.8 36,725.0 5,583.0 24,836.9 31,657.4 -5067.5 -13.8
Expenditures 25,785.9 41,453.6 17,744.0 31,413.3 51,630.7 10177.0 24.6
Balances
Excluding Grants -16,980.8 -19,129.6 -11,116.6 -22,362.3 -29,191.1 -10061.5 52.6
Including Grants -10,993.0 17,595.4 -5,533.6 2,474.6 2,466.3 -15129.1 -86.0

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 14,792.9 59,049.1 12,210.4 33,887.9 54,097.0 -4952.1 -8.4
2-25 Recurrent Expenditures (excludes code 25) 20,803.8 36,315.7 16,709.2 23,901.4 43,081.8 6766.2 18.6
23 Interest 50.2 50.2 61.5 2.9 64.4 14.3 28.5
Net Balance (1-2-25) -6,010.9 22,733.4 -4,498.7 9,986.5 11,015.2 -11718.2 -51.5
Primary Balance (1-2-25+23) -5,979.4 22,783.5 -4,437.2 9,989.4 11,079.6 -11703.9 -51.4
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 21 March 2014

Table 2. Intergrated Core Budget Revenues

Code (In mi l l i ons of Afghani s) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 14,792.9 59,049.1 12,210.4 33,887.9 54,097.0 -4,952.1 -8.4
1-19 REVENUES excluding grants 8,805.1 22,324.1 6,627.4 9,051.0 22,439.5 29,436.0 76.2 115.5 0.5

DOMESTIC REVENUES 8,805.1 22,324.1 6,627.4 9,051.0 22,439.5 29,436.0 76.2 115.5 0.5
11 Tax Revenues 4,479.6 11,423.4 3,409.0 4,963.8 11,951.8 13,717.4 87.1 528.4 4.6
111 Fi xed Taxes 979.7 2,552.7 817.4 585.9 2,319.3 3,037.5 76.4 -233.4 -9.1
112 Income Taxes 1,868.1 3,997.3 1,591.0 1,993.9 4,532.4 4,343.1 104.4 535.1 13.4
113 Property Taxes 28.9 71.4 86.4 72.6 226.8 87.9 258.1 155.4 217.7
114 Sal es Taxes 1,154.9 3,789.0 705.8 1,202.7 3,411.7 5,114.1 66.7 -377.3 -10.0
116 Other Taxes 380.3 843.3 208.5 1,108.7 1,461.5 986.1 148.2 618.2 73.3
117 Tax Penal ti es and Fi nes 67.7 169.6 0.0 0.0 0.0 148.7 0.0 -169.6 -100.0
12 Customs Duty, Import Taxes 2,253.5 6,388.6 1,759.0 1,218.0 5,208.6 7,936.2 65.6 -1,180.0 -18.5
13 Non Tax Revenue 1,512.9 3,993.8 1,033.8 1,280.4 3,521.1 6,070.5 58.0 -472.7 -11.8
131 Income from Capi tal Property 41.2 123.4 94.3 68.3 288.3 729.4 39.5 164.9 133.6
132 Sal es of Goods and Servi ces 463.8 1,394.4 279.9 147.5 677.1 2,364.1 28.6 -717.3 -51.4
133 Admi ni strati ve Fees 927.6 2,179.9 515.2 885.7 2,186.4 2,639.1 82.8 6.5 0.3
134 Royal ti es 20.3 63.2 18.2 0.9 32.1 79.3 40.5 -31.0 -49.2
135 Non Tax Fi nes and Penal ti es 43.3 108.9 98.4 36.0 156.9 170.2 92.1 48.0 44.1
136 Extracti ve Industry 16.7 124.1 27.8 141.9 180.3 88.4 204.1 56.2 45.3
14 Miscellaneous Revenue 92.6 -219.9 48.4 1,195.3 982.9 783.3 125.5 1,202.8 -546.9
17 Social Contributions 466.4 738.2 377.3 393.5 775.3 928.7 83.5 37.0 5.0

GRANTS 5,987.8 36,725.0 5,583.0 24,836.9 31,657.4 -5,067.5 -16.0

191-2 Forei gn Governments 446.0 29,941.9 2,831.4 18,130.9 20,962.2 -8,979.6 -42.8
193-4 Internati onal Organi sati on 5,541.8 6,783.1 2,751.7 6,706.0 10,695.2 3,912.1 36.6
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 9,247.3 52,256.0 9,458.3 27,180.0 43,394.7 -8,861.3 -20.4
Domesti c Revenues 8,801.4 22,314.1 6,626.9 9,049.1 22,432.4 29,436.0 76.2 118.3 0.5
as percentage of total 42.7 42.7 70.1 33.3 51.7
External Grant Support 446.0 29,941.9 2,831.4 18,130.9 20,962.2 -8,979.6 -42.8
as percentage of total 57.3 57.3 29.9 66.7 48.3
Source: FPD usi ng AFMIS data downl oaded on the 21 March 2014

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 8,805.1 22,324.1 6,627.4 9,051.0 22,439.5 60,210.0 37.3 115.5 0.5

01 Kabul 237.1 527.0 209.6 293.9 621.0 1,294.0 48.0 93.9 17.8
02 Kapisa 8.0 12.8 3.8 11.1 16.9 61.3 27.6 4.1 31.9
03 Parwan 15.0 21.0 11.9 14.8 26.6 114.3 23.3 5.6 26.5
04 Wardak 30.3 42.9 8.8 7.2 19.6 89.9 21.9 -23.3 -54.2
05 Logar 8.3 17.6 4.4 45.4 54.5 72.6 75.0 36.9 210.2
06 Nangarhar 1,285.2 2,801.2 852.4 815.3 2,488.5 6,103.3 40.8 -312.7 -11.2
07 Laghman 9.3 17.1 4.6 9.7 17.0 75.5 22.6 -0.1 -0.6
08 Pangsher 7.6 8.7 3.2 6.4 9.6 39.3 24.3 0.9 9.8
09 Baghlan 18.8 31.7 20.8 12.8 38.0 149.2 25.5 6.3 19.9
10 Bamyan 15.0 21.9 2.5 6.7 11.2 53.5 21.0 -10.6 -48.6
11 Ghazni 15.5 41.5 13.4 18.2 43.0 150.7 28.5 1.5 3.5
12 Paktika 9.1 18.4 10.1 9.8 19.8 82.4 24.1 1.5 8.0
13 Paktiya 67.5 148.9 88.8 100.5 244.1 360.6 67.7 95.2 63.9
14 Khost 77.2 206.4 46.4 60.4 152.8 634.6 24.1 -53.6 -26.0
15 Kunar 9.0 16.1 15.6 5.9 25.2 179.0 14.1 9.1 56.7
16 Nuristan 0.0 0.0 0.0 0.1 0.1 21.0 0.6 0.1 N/A
17 Badakhshan 13.2 22.2 12.8 17.3 30.0 151.4 19.9 7.8 35.2
18 Takhar 24.1 44.3 10.1 25.2 47.3 159.7 29.6 3.0 6.7
19 Kunduz 109.1 193.3 54.5 0.0 109.3 673.8 16.2 -84.0 -43.4
20 Samangan 7.5 14.4 10.8 11.2 24.3 57.6 42.2 9.9 69.1
21 Balkh 490.2 1,636.7 195.8 0.0 1,011.5 5,000.2 20.2 -625.2 -38.2
22 Saripul 5.2 10.3 2.6 5.8 11.9 46.2 25.8 1.6 15.9
23 Ghor 5.4 12.8 2.6 5.7 10.8 74.6 14.4 -2.0 -15.8
24 Dikondy 6.6 9.2 1.7 3.0 6.1 35.9 16.9 -3.2 -34.3
25 Uruzgan 4.0 6.1 1.4 2.5 3.9 36.1 10.9 -2.2 -35.5
26 Zabul 8.0 12.7 7.5 -1.6 7.4 54.1 13.6 -5.3 -42.1
27 Kandahar 269.8 616.7 271.0 227.5 713.9 1,493.3 47.8 97.2 15.8
28 Jawzjan 17.8 33.7 7.1 6.2 23.8 125.2 19.1 -9.9 -29.3
29 Faryab 464.9 840.2 306.1 294.1 899.3 2,265.9 39.7 59.1 7.0
30 Helmand 58.8 87.3 16.0 52.8 84.1 324.0 26.0 -3.2 -3.7
31 Badghis 5.2 10.9 3.5 5.9 11.4 45.5 25.1 0.5 4.8
32 Herat 1,395.6 4,044.3 915.2 1,142.2 2,981.9 9,732.0 30.6 -1,062.4 -26.3
33 Farah 164.4 437.6 173.4 187.1 558.6 1,045.6 53.4 121.0 27.7
34 Nimroz 385.0 1,132.4 553.2 564.9 1,506.0 2,791.7 53.9 373.6 33.0
90 Central Ministries 3,557.6 9,225.6 2,785.9 5,083.0 10,609.8 26,616.1 39.9 1,384.2 15.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 21 March 2014

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 25,785.9 41,453.6 17,744.0 31,413.3 51,630.7 428,378.5 12.1 10,177.0 24.6
Operating Budget 18,784.8 34,010.8 15,736.4 20,309.4 38,483.8 280,472.7 13.7 4,473.0 13.2
Development Budget 7,001.1 7,442.8 2,007.7 11,103.9 13,146.9 147,905.9 8.9 5,704.1 76.6
2* TOTAL NET EXPENDITURES 25,779.1 41,440.4 17,737.0 31,406.7 51,615.3 10,174.9 24.6
Operating Budget 18,778.0 33,997.6 15,729.3 20,302.7 38,468.5 4,470.9 13.2
Development Budget 7,001.1 7,442.8 2,007.7 11,103.9 13,146.9 5,704.1 76.6

21 Compensation of Employees 15,407.0 28,925.5 14,067.5 16,170.9 32,495.3 153,218.0 21.2 3,569.8 12.3
Operating Budget 15,407.0 28,925.5 14,067.5 16,170.9 32,495.3 153,218.0 21.2 3,569.8 12.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 4,331.5 5,567.9 1,956.8 5,943.5 8,114.6 133,513.4 6.1 2,546.7 45.7
Operating Budget 2,238.0 3,175.6 923.0 2,194.8 3,296.8 79,348.6 4.2 121.2 3.8
Development Budget 2,093.5 2,392.3 1,033.8 3,748.8 4,817.8 54,164.8 8.9 2,425.5 101.4
23 Interest 31.6 50.2 61.5 2.9 64.4 2,400.0 2.7 14.3 28.5
Operating Budget 31.6 50.2 61.5 2.9 64.4 2,400.0 2.7 14.3 28.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 1,033.8 1,772.1 623.4 1,784.1 2,407.5 10,178.0 23.7 635.4 35.9
Operating Budget 1,033.8 1,772.1 623.4 1,784.1 2,407.5 10,178.0 23.7 635.4 35.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 4,982.1 5,138.0 1,034.9 7,511.9 8,548.8 92,058.8 9.3 3,410.9 66.4
Operating Budget 74.5 87.4 61.0 156.7 219.8 9,341.7 2.4 132.3 151.3
Development Budget 4,907.5 5,050.5 973.9 7,355.2 8,329.1 82,717.1 10.1 3,278.5 64.9
25* Net Acquisition of Nonfinancial Assets 4,975.3 5,124.7 1,027.8 7,505.3 17,067.0 11,942.3 233.0
Operating Budget 67.7 74.2 53.9 150.1 204.4 130.2 175.6
Development Budget 4,907.5 5,050.5 973.9 7,355.2 16,862.6 11,812.0 233.9

Memo RECURRENT EXPENDITURES (excludes 25) 20,803.8 36,315.7 16,709.2 23,901.4 43,081.8 6,766.2 18.6
Operating Budget 18,710.3 33,923.4 15,675.4 20,152.6 38,264.0 4,340.6 12.8
Development Budget 2,093.5 2,392.3 1,033.8 3,748.8 4,817.8 2,425.5 101.4
Source: FPD using AFMIS data downloaded on the 21 March 2014

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

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Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 18,784.8 34,010.8 15,736.4 20,309.4 38,483.8 280,472.7 13.7 4,473.0 13.2
2* TOTAL NET EXPENDITURES 18,778.0 33,997.6 15,729.3 20,302.7 38,468.5 4,470.9 13.2

21 Compensation of Employees 15,407.0 28,925.5 14,067.5 16,170.9 32,495.3 153,218.0 21.2 3,569.8 12.3
of which operating budget 15,407.0 28,925.5 14,067.5 16,170.9 32,495.3 3,569.8 12.3
211-3 Wages and Salaries 15,289.5 28,745.9 13,993.6 16,056.3 32,304.2 3,558.3 12.4
214-5 Social Benefits 117.5 179.6 73.9 114.6 191.1 11.5 6.4
214 Social Benefits - in Cash 117.5 179.6 73.9 114.6 191.1 11.5 6.4
219 Return of Salaries -21.5 -49.8 -26.3 -25.3 -53.5 -3.7 7.4
22 Use of Goods and Services 2,238.0 3,175.6 923.0 2,194.8 3,296.8 79,348.6 4.2 121.2 3.8
of which operating budget 2,238.0 3,175.6 923.0 2,194.8 3,296.8 121.2 3.8
221 Travel 203.4 314.3 150.0 236.2 389.0 74.7 23.8
222 Communications 195.6 252.4 110.0 239.7 359.1 106.7 42.3
223 Contracted Services 80.3 118.7 34.7 73.4 109.4 -9.2 -7.8
224 Repairs and Maintenance 333.8 483.8 112.7 405.7 542.6 58.8 12.2
225 Utilities 205.9 313.4 96.0 172.3 287.1 -26.3 -8.4
226 Fuel 262.1 671.0 280.5 400.4 794.8 123.8 18.4
227-9 Other Use of Goods and Services 956.8 1,022.0 139.0 667.0 814.8 -207.2 -20.3

23 Interest 31.6 50.2 61.5 2.9 64.4 2,400.0 2.7 14.3 28.5

24 Social Transfers 1,033.8 1,772.1 623.4 1,784.1 2,407.5 10,178.0 23.7 635.4 35.9
242 Subsidies 0.0 0.0 0.0 250.0 250.0 250.0 N/A
243-6 Grants to Government Units & Other organisations 11.0 11.0 5.4 2.3 7.7 -3.2 -29.6
247 Social Security 1,021.6 1,759.9 618.0 1,531.8 2,149.8 389.9 22.2
248-9 Other Social Transfers 1.3 1.3 0.0 0.0 0.0 -1.3 -100.0

25 Gross Acquisition of Nonfinancial Assets 74.5 87.4 61.0 156.7 219.8 9,341.7 2.4 132.3 151.3
of which operating budget 74.5 87.4 61.0 156.7 219.8 132.3 151.3
25* Net Acquisition of Nonfinancial Assets 67.7 74.2 53.9 150.1 204.4 130.2 175.6
150 Sale of Land and Buildings -6.8 -13.3 -7.0 -6.6 -15.3 -2.1 15.8
251 Buildings and Structures 27.3 31.1 0.3 3.1 3.5 -27.7 -88.8
252 Machinery / Equipment (>50,000) 44.0 53.1 60.5 12.5 75.1 22.0 41.5
257 Valuables 0.6 0.6 0.0 0.0 0.0 -0.6 -100.0
258 Land 0.7 0.7 0.0 140.7 140.7 140.0 20073.7
259 Capital Advance Payments 2.0 2.0 0.1 0.4 0.5 -1.4 -74.1

Memo RECURRENT EXPENDITURES (excludes 25) 18,710.3 33,923.4 15,675.4 20,152.6 38,264.0 4,340.6 12.8

Source: FPD using AFMIS data downloaded on the 21 March 2014

* 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).

-8-
(In millions of Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 25,780.8 42,292.5 17,648.3 31,330.2 52,546.9 428,249.1 428,378.5 12.3% 10,254.4 24.2
Operating Budget 18,779.7 34,336.1 15,640.7 20,228.7 38,775.8 280,343.2 280,472.7 13.8% 4,439.7 12.9
Development Budget 7,001.1 7,956.4 2,007.7 11,101.5 13,771.1 147,905.9 147,905.9 9.3% 5,814.7 73.1
Security 11,362.3 21,698.7 10,707.9 11,115.1 23,709.6 185,451.0 186,485.9 12.7% 2,010.9 9.3
Operating Budget 11,329.3 21,665.8 10,698.7 11,039.5 23,624.9 176,023.9 177,058.8 13.3% 1,959.1 9.0
Development Budget 33.0 33.0 9.2 75.5 84.7 9,427.1 9,427.1 0.9% 51.7 156.9

Total Governance, Rule of Law and Human Rights 1,102.1 2,307.0 1,271.7 1,593.6 3,164.5 17,899.9 18,561.1 17.0% 857.5 37.2
Operating Budget 1,027.4 2,224.8 1,217.8 1,451.1 2,968.2 13,228.8 13,890.0 21.4% 743.5 33.4
Development Budget 74.7 82.3 53.9 142.4 196.3 4,671.1 4,671.1 4.2% 114.0 138.6

Total Infrastructure and Natural Resources 2,297.9 2,843.0 846.4 3,497.2 4,403.3 55,927.7 56,339.7 7.8% 1,560.3 54.9
Operating Budget 527.6 781.0 214.2 587.7 835.4 3,232.1 3,644.0 22.9% 54.4 7.0
Development Budget 1,770.3 2,062.0 632.2 2,909.6 3,567.9 52,695.7 52,695.7 6.8% 1,505.9 73.0
Total Education 4,312.5 6,243.7 2,384.5 4,974.4 7,438.0 54,515.4 55,153.3 13.5% 1,194.2 19.1
Operating Budget 3,775.9 5,518.8 2,168.1 4,116.3 6,047.8 35,633.9 36,271.7 16.7% 529.0 9.6
Development Budget 536.6 724.9 216.5 858.1 1,390.1 18,881.5 18,881.5 7.4% 665.2 91.8
Total Health 442.8 646.5 474.3 899.6 1,416.6 17,186.9 17,794.2 8.0% 770.1 119.1
Operating Budget 277.0 480.7 238.5 379.6 660.7 2,525.2 3,132.6 21.1% 180.0 37.4
Development Budget 165.8 165.8 235.9 520.0 755.9 14,661.7 14,661.7 5.2% 590.1 355.9

Total Agriculture and Rural Development 4,317.7 4,494.2 824.6 6,557.8 7,391.7 33,039.7 33,104.0 22.3% 2,897.4 64.5
Operating Budget 207.9 381.3 126.1 234.4 369.8 1,961.0 2,025.4 18.3% -11.5 -3.0
Development Budget 4,109.8 4,112.9 698.4 6,323.4 7,021.9 31,078.7 31,078.7 22.6% 2,908.9 70.7
Total Social Protection 1,311.4 2,185.1 745.0 1,877.0 2,651.6 3,729.3 13,607.7 19.5% 466.5 21.4
Operating Budget 1,280.2 2,152.3 742.7 1,831.3 2,603.6 2,512.8 12,391.1 21.0% 451.3 21.0
Development Budget 31.2 32.7 2.3 45.7 48.0 1,216.5 1,216.5 3.9% 15.3 46.7

Total Economic Governance and Private Sector

Development 631.6 1,867.0 392.6 809.0 2,361.7 8,985.1 9,625.6 24.5% 494.8 26.5
Operating Budget 351.9 1,129.1 233.2 582.2 1,658.8 2,749.2 3,389.6 48.9% 529.7 46.9
Development Budget 279.7 737.8 159.3 226.8 702.9 6,236.0 6,236.0 11.3% -34.9 -4.7
Total Unclassified 2.4 7.3 1.3 6.5 10.0 51,514.0 760.5 N/A 2.7 36.3
Operating Budget 2.4 2.4 1.3 6.5 6.5 42,476.4 66.8 6682.9% 4.2 176.1
Development Budget 0.0 4.9 0.0 0.0 3.4 9,037.6 693.6 0.5% -1.5 -30.9
Source: FPD using AFMIS data downloaded on the 21 March 2014

* 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 Afghanis) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 6,243.8 8,419.6 3,951 5,552.0 10,092.0 66,824.9 67,631.2 14.9 1,672.4 19.9
Operating Budget 6,214.6 8,390.5 3,951 5,526.2 10,066.3 62,037.5 62,843.8 16.0 1,675.8 20.0
Development Budget 29.1 29.1 0.0 25.8 25.8 4,787.4 4,787.4 0.5 -3.4 -11.5
Ministry of Defence 4,249.6 9,754.3 4,694.3 5,007.0 10,128.0 101,676.0 101,917.3 9.9 373.7 3.8
Operating Budget 4,249.6 9,754.3 4,694.3 5,007.0 10,128.0 98,570.5 98,811.9 10.2 373.7 3.8
Development Budget 0.0 0.0 0.0 0.0 0.0 3,105.4 3,105.4 0.0 0.0 N/A
Ministry of Foreign Affairs 750.8 799.7 66.6 470.4 550.3 4,446.7 4,472.5 12.3 -249.5 -31.2
Operating Budget 750.8 799.7 66.6 420.7 500.5 3,200.0 3,225.9 15.5 -299.2 -37.4
Development Budget 0.0 0.0 0.0 49.7 49.7 1,246.7 1,246.7 4.0 49.7 N/A
Presidential Protective Service 114.3 273.1 88.9 85.6 232.4 1,083.9 1,245.3 18.7 -40.7 -14.9
Operating Budget 114.3 273.1 79.7 85.6 223.2 944.5 1,105.8 20.2 -49.9 -18.3
Development Budget 0.0 0.0 9.2 0.0 9.2 139.5 139.5 6.6 9.2 N/A
General Directorate of National Security 3.8 2,452.0 1,907.2 0.0 2,706.9 11,419.5 11,219.5 24.1 254.9 10.4
Operating Budget 0.0 2,448.2 1,907.2 0.0 2,706.9 11,271.4 11,071.4 24.4 258.7 10.6
Development Budget 3.8 3.8 0.0 0.0 0.0 148.1 148.1 0.0 -3.8 -100.0
Total Security 11,362.3 21,698.7 10,707.9 11,115.1 23,709.6 185,451.0 186,485.9 12.7 2,010.9 9.3
Operating Budget 11,329.3 21,665.8 10,698.7 11,039.5 23,624.9 176,023.9 177,058.8 13.3 1,959.1 9.0
Development Budget 33.0 33.0 9.2 75.5 84.7 9,427.1 9,427.1 0.9 51.7 156.9
Presidents Office 159.4 372.1 215.0 171.4 442.1 2,097.6 2,328.5 19.0 70.0 18.8
Operating Budget 159.4 372.1 186.2 152.5 394.4 1,783.5 2,014.4 19.6 22.3 6.0
Development Budget 0.0 0.0 28.8 18.9 47.7 314.1 314.1 15.2 47.7 N/A
National Assembly Meshanro Jirga 32.5 135.8 81.2 26.0 127.6 588.8 588.8 21.7 -8.2 -6.1
Operating Budget 18.0 113.7 81.2 26.0 127.6 518.8 518.8 24.6 13.9 12.2
Development Budget 14.5 22.1 0.0 0.0 0.0 69.9 69.9 0.0 -22.1 -100.0
National Assembly Wolesi Jirga 60.2 301.9 194.5 81.1 358.9 1,293.7 1,337.9 26.8 57.0 18.9
Operating Budget 60.2 301.9 194.5 81.1 358.9 1,252.0 1,296.2 27.7 57.0 18.9
Development Budget 0.0 0.0 0.0 0.0 0.0 41.7 41.7 0.0 0.0 N/A
Supreme Court 120.0 308.3 185.3 520.6 743.7 3,321.7 3,321.8 22.4 435.5 141.3
Operating Budget 117.1 305.3 185.3 514.6 737.7 3,000.9 3,001.0 24.6 432.4 141.6
Development Budget 3.0 3.0 0.0 6.0 6.0 320.7 320.7 1.9 3.1 103.5
Ministry of Justice 64.7 108.7 39.4 72.2 120.0 1,100.4 1,113.0 10.8 11.3 10.4
Operating Budget 60.8 104.8 33.4 60.2 102.0 601.2 613.8 16.6 -2.8 -2.7
Development Budget 3.9 3.9 6.0 12.0 18.0 499.2 499.2 3.6 14.1 361.3
Administrative Affairs 123.3 218.1 230.3 94.9 370.7 939.2 1,293.0 28.7 152.5 69.9
Operating Budget 120.5 215.4 230.3 94.9 370.7 750.0 1,103.9 33.6 155.3 72.1
Development Budget 2.8 2.8 0.0 0.0 0.0 189.2 189.2 0.0 -2.8 -100.0
Ministry of State and Parliamentart Affairs 8.1 18.5 5.2 4.6 13.5 117.0 128.9 10.5 -5.0 -27.2
Operating Budget 8.1 18.5 5.2 4.6 13.5 79.2 91.2 14.8 -5.0 -27.2
Development Budget 0.0 0.0 0.0 0.0 0.0 37.8 37.8 0.0 0.0 N/A
Ministry of Haj and Religious Affairs 75.3 110.0 38.7 82.0 126.4 1,093.8 1,105.8 11.4 16.4 14.9
Operating Budget 73.4 108.1 38.7 67.9 112.3 789.9 801.9 14.0 4.3 3.9
Development Budget 1.9 1.9 0.0 14.0 14.0 303.9 303.9 4.6 12.2 645.3
Attorney General 113.2 213.8 103.4 125.3 240.5 1,430.3 1,432.3 16.8 26.7 12.5
Operating Budget 110.9 211.5 95.2 121.5 228.4 1,163.9 1,165.9 19.6 16.9 8.0
Development Budget 2.3 2.3 8.2 3.8 12.1 266.4 266.4 4.5 9.8 425.8
Election Commission 12.5 22.4 9.4 10.5 23.1 523.5 523.5 4.4 0.8 3.6
Operating Budget 9.7 19.6 9.4 10.5 23.1 153.5 153.5 15.1 3.5 18.1
Development Budget 2.7 2.7 0.0 0.0 0.0 370.1 370.1 0.0 -2.7 -100.0
IARCSC 70.3 101.8 33.0 41.0 85.0 336.2 342.8 24.8 -16.8 -16.5
Operating Budget 31.5 63.0 22.1 30.8 64.0 336.2 342.8 18.7 1.0 1.5
Development Budget 38.8 38.8 10.8 10.2 21.0 0.0 0.0 N/A -17.8 -45.9
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 68.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 68.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 12.5 28.9 14.0 38.0 57.9 307.9 307.9 18.8 29.0 100.3
Operating Budget 12.5 28.9 14.0 9.7 29.6 156.7 156.7 18.9 0.7 2.4
Development Budget 0.0 0.0 0.0 28.3 28.3 151.2 151.2 18.7 28.3 N/A
Independent Directorate of Local Governance 250.1 366.8 122.3 326.1 455.2 4,410.1 4,439.9 10.3 88.4 24.1
Operating Budget 245.4 362.0 122.3 276.9 406.1 2,431.7 2,461.5 16.5 44.0 12.2
Development Budget 4.8 4.8 0.0 49.2 49.2 1,978.4 1,978.4 2.5 44.4 930.5
Independent Commision for Election Complaints 0.0 0.0 0.0 0.0 0.0 175.4 175.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 100.0 100.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 75.4 75.4 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 97.2 53.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 44.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 53.2 53.2 0.0 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,102.1 2,307.0 1,271.7 1,593.6 3,164.5 17,899.9 18,561.1 17.0 857.5 37.2
Operating Budget 1,027.4 2,224.8 1,217.8 1,451.1 2,968.2 13,228.8 13,890.0 21.4 743.5 33.4

- 10 -
Source: FPD using AFMIS data downloaded on the 21 March 2014
(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) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Works 1,232.3 1,344.1 272.1 2,292.2 2,587.1 23,570.0 24,290.0 10.7 1,243.0 92.5
Operating Budget 255.6 309.3 32.9 363.3 409.0 529.7 1,249.6 32.7 99.7 32.2
Development Budget 976.7 1,034.8 239.2 1,928.9 2,178.1 23,040.4 23,040.4 9.5 1,143.3 110.5
Ministry of Transport and Aviation 62.4 100.2 18.9 27.5 46.4 401.2 403.7 11.5 -53.8 -53.7
Operating Budget 61.8 99.7 18.9 27.5 46.4 278.0 280.5 16.6 -53.3 -53.4
Development Budget 0.5 0.5 0.0 0.0 0.0 123.2 123.2 0.0 -0.5 -100.0
Ministry of Communication 99.9 269.7 36.2 66.9 113.8 2,811.4 2,814.2 4.0 -155.9 -57.8
Operating Budget 46.5 93.4 30.4 47.6 88.7 473.0 475.8 18.6 -4.7 -5.0
Development Budget 53.4 176.3 5.8 19.3 25.1 2,338.4 2,338.4 1.1 -151.1 -85.7
Ministry of Energy and Water 540.0 586.5 188.0 524.5 723.2 10,969.3 10,972.5 6.6 136.7 23.3
Operating Budget 67.1 93.1 39.4 51.8 101.8 530.0 533.2 19.1 8.7 9.4
Development Budget 472.9 493.4 148.6 472.7 621.3 10,439.3 10,439.3 6.0 128.0 25.9
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 795.3 795.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 795.3 795.3 0.0 0.0 N/A
Civil Aviation Administration 0.0 0.0 0.0 0.0 0.0 2,326.6 1,960.6 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 366.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,960.6 1,960.6 0.0 0.0 N/A
Da Brishna Shirkat 73.7 125.4 1.6 181.4 183.0 7,266.1 7,266.1 2.5 57.6 46.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 73.7 125.4 1.6 181.4 183.0 7,266.1 7,266.1 2.5 57.6 46.0
Ministry of Urban Development 25.4 41.8 15.4 32.3 53.7 1,433.5 1,440.5 3.7 11.9 28.5
Operating Budget 25.4 41.8 15.4 21.8 43.2 250.0 257.0 16.8 1.4 3.4
Development Budget 0.0 0.0 0.0 10.5 10.5 1,183.5 1,183.5 0.9 10.5 N/A
Independent Board of new Kabul 18.9 29.4 11.1 17.6 28.7 118.8 118.8 24.2 -0.7 -2.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 18.9 29.4 11.1 17.6 28.7 118.8 118.8 24.2 -0.7 -2.4
Ministry of Mines and Industries 135.8 200.3 103.4 166.7 273.9 2,331.7 2,372.7 11.5 73.6 36.7
Operating Budget 38.1 92.5 51.1 38.9 93.7 495.0 535.9 17.5 1.2 1.3
Development Budget 97.7 107.8 52.4 127.9 180.2 1,836.7 1,836.7 9.8 72.4 67.2
Geodesy and Cartography Office 12.3 27.3 11.7 12.4 24.1 138.0 139.5 17.3 -3.1 -11.5
Operating Budget 12.3 27.3 11.7 12.4 24.1 132.0 133.5 18.1 -3.1 -11.5
Development Budget 0.0 0.0 0.0 0.0 0.0 6.1 6.1 0.0 0.0 N/A
Directorate of Environment 18.4 36.2 11.9 21.8 37.9 152.3 152.3 24.9 1.7 4.7
Operating Budget 18.4 18.4 11.9 21.8 21.8 60.0 60.0 36.4 3.5 18.8
Development Budget 0.0 17.8 0.0 0.0 16.1 92.3 92.3 17.4 -1.8 -9.9
Afghanistan High Atomic Energy Commission 2.3 5.5 2.5 2.5 6.5 39.5 39.5 16.5 1.0 18.5
Operating Budget 2.3 5.5 2.5 2.5 6.5 39.5 39.5 16.5 1.0 18.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 76.5 76.5 173.5 151.3 324.8 3,574.0 3,574.0 9.1 248.3 324.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 76.5 76.5 173.5 151.3 324.8 3,495.0 3,495.0 9.3 248.3 324.4
Total Infrastructure and Natural Resources 2,297.9 2,843.0 846.4 3,497.2 4,403.3 55,927.7 56,339.7 7.8 1,560.3 54.9
Operating Budget 527.6 781.0 214.2 587.7 835.4 3,232.1 3,644.0 22.9 54.4 7.0
Development Budget 1,770.3 2,062.0 632.2 2,909.6 3,567.9 52,695.7 52,695.7 6.8 1,505.9 73.0
Ministry of Education 3,809.6 5,526.6 1,939.2 4,250.5 6,189.8 44,257.8 44,841.1 13.8 663.2 12.0
Operating Budget 3,339.6 5,056.7 1,918.3 3,636.0 5,554.3 30,390.0 30,973.3 17.9 497.7 9.8
Development Budget 470.0 469.9 20.9 614.5 635.4 13,867.8 13,867.8 4.6 165.5 0.4
Ministry of Higher Education 378.9 514.7 405.4 635.5 1,110.1 8,099.0 8,110.4 13.7 595.4 115.7
Operating Budget 321.3 321.3 209.9 391.9 391.9 4,000.0 4,011.4 9.8 70.6 22.0
Development Budget 57.6 193.4 195.6 243.6 718.2 4,099.0 4,099.0 17.5 524.8 271.3
Ministry of Information and Culture 97.5 150.2 36.6 52.8 89.3 665.1 674.0 13.3 -60.9 -40.5
Operating Budget 97.5 97.5 36.6 52.8 52.8 464.3 473.3 11.1 -44.8 -45.9
Development Budget 0.0 52.6 0.0 0.0 36.6 200.8 200.8 18.2 -16.1 -30.5
Science Academy 18.3 44.1 0.3 24.5 34.7 190.9 194.5 17.8 -9.4 -21.2
Operating Budget 9.4 35.1 0.3 24.5 34.7 170.6 174.1 19.9 -0.4 -1.1
Development Budget 9.0 9.0 0.0 0.0 0.0 20.4 20.4 0.0 -9.0 -100.0
Cricket Board 0.0 0.0 0.0 0.0 0.0 84.0 84.0 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 84.0 84.0 0.0 0.0 N/A
Football Federation 0.0 0.0 0.0 0.0 0.0 94.0 94.0 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 38.0 38.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 56.0 56.0 0.0 0.0 N/A
General Directorate of Radio & Television 0.0 0.0 0.0 0.0 0.0 531.8 561.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 343.0 372.5 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 188.8 188.8 0.0 0.0 N/A
National Olympic Committee 8.1 8.2 3.0 11.1 14.1 592.9 594.0 2.4 5.9 72.2
Operating Budget 8.1 8.2 3.0 11.1 14.1 228.0 229.1 6.2 5.9 72.2
Development Budget 0.0 0.0 0.0 0.0 0.0 364.9 364.9 0.0 0.0 N/A
Total Education 4,312.5 6,243.7 2,384.5 4,974.4 7,438.0 54,515.4 55,153.3 13.5 1,194.2 19.1
Operating Budget 3,775.9 5,518.8 2,168.1 4,116.3 6,047.8 35,633.9 36,271.7 16.7 529.0 9.6
Development Budget 536.6 724.9 216.5 858.1 1,390.1 18,881.5 18,881.5 7.4 665.2 91.8
Ministry of Agriculture 252.2 360.4 298.0 573.5 871.5 8,383.4 8,447.2 10.3 511.1 141.8
Operating Budget 134.1 239.1 68.3 161.8 230.1 1,046.0 1,109.7 20.7 -9.1 -3.8

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 Operating Budget 20.7 34.0 15.1 16.7 31.8 155.0 155.6 20.4 -2.2 -6.6
Development Budget 0.0 0.0 0.0 229.6 229.6 909.1 909.1 25.3 229.6 N/A
Ministry of Rural Rehabilitation and Development 4,044.8 4,099.8 511.5 5,738.0 6,258.8 23,244.9 23,244.9 26.9 2,159.0 52.7
Operating Budget 53.1 108.2 42.8 55.9 108.0 510.0 510.0 21.2 -0.2 -0.2
Development Budget 3,991.6 3,991.6 468.7 5,682.1 6,150.9 22,734.9 22,734.9 27.1 2,159.2 54.1
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 347.2 347.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 250.0 250.0 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 97.2 97.2 0.0 0.0 N/A
Total Agriculture and Rural Development 4,317.7 4,494.2 824.6 6,557.8 7,391.7 33,039.7 33,104.0 22.3 2,897.4 64.5
Operating Budget 207.9 381.3 126.1 234.4 369.8 1961.0 2025.4 18.3 -11.5 -3.0
Development Budget 4109.8 4112.9 698.4 6323.4 7021.9 31078.7 31078.7 22.6 2,908.9 70.7
Source: FPD using AFMIS data downloaded on the 21 March 2014
(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) 1392 1392 1393 1393 1393 1392 Comparison to Budget 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Health 442.8 646.5 474.3 899.6 1,416.6 17,186.9 17,794.2 8.0 770.1 119.1
Operating Budget 277.0 480.7 238.5 379.6 660.7 2,525.2 3,132.6 21.1 180.0 37.4
Development Budget 165.8 165.8 235.9 520.0 755.9 14,661.7 14,661.7 5.2 590.1 355.9
Total Health 442.8 646.5 474.3 899.6 1,416.6 17,186.9 17,794.2 8.0 770.1 119.1
Operating Budget 277.0 480.7 238.5 379.6 660.7 2,525.2 3,132.6 21.1 180.0 37.4
Development Budget 165.8 165.8 235.9 520.0 755.9 14,661.7 14,661.7 5.2 590.1 355.9
Ministry of Frontiers and Tribal Affairs 27.8 48.3 22.4 40.2 71.8 562.7 583.1 12.3 23.4 48.5
Operating Budget 27.8 48.3 22.4 31.1 62.7 425.3 445.7 14.1 14.3 29.7
Development Budget 0.0 0.0 0.0 9.1 9.1 137.4 137.4 6.6 9.1 N/A
Ministry of Martyrs, Disabled and Social Affairs 1,212.5 2,028.9 686.3 1,775.2 2,473.5 2,382.5 12,235.2 20.2 444.6 21.9
Operating Budget 1,197.2 2,012.0 684.0 1,742.6 2,438.6 1,536.6 11,389.2 21.4 426.6 21.2
Development Budget 15.3 16.9 2.3 32.6 34.9 846.0 846.0 4.1 18.0 106.9
Ministry of Refugees and Repatriates 26.9 40.4 13.0 29.9 46.7 331.8 336.9 13.8 6.3 15.5
Operating Budget 24.1 37.6 13.0 26.0 42.7 209.1 214.3 19.9 5.1 13.6
Development Budget 2.8 2.8 0.0 4.0 4.0 122.6 122.6 3.2 1.2 42.0
Ministry of Women Affairs 17.7 32.7 12.5 20.3 36.5 236.0 236.2 15.4 3.7 11.4
Operating Budget 17.7 32.7 12.5 20.3 36.5 187.0 187.2 19.5 3.7 11.4
Development Budget 0.0 0.0 0.0 0.0 0.0 49.0 49.0 0.0 0.0 N/A
Office of Disaster Preparedness 7.9 13.2 6.2 7.0 13.3 125.9 125.9 10.6 0.1 0.6
Operating Budget 7.9 13.2 6.2 7.0 13.3 95.5 95.5 13.9 0.1 0.6
Development Budget 0.0 0.0 0.0 0.0 0.0 30.5 30.5 0.0 0.0 N/A
Directorate of Kochis 18.6 21.5 4.5 4.3 9.9 90.4 90.4 11.0 -11.6 -53.9
Operating Budget 5.6 8.4 4.5 4.3 9.9 59.2 59.2 16.7 1.5 17.4
Development Budget 13.0 13.0 0.0 0.0 0.0 31.1 31.1 0.0 -13.0 -100.0
Total Social Protection 1,311.4 2,185.1 745.0 1,877.0 2,651.6 3,729.3 13,607.7 19.5 466.5 21.4
Operating Budget 1,280.2 2,152.3 742.7 1,831.3 2,603.6 2,512.8 12,391.1 21.0 451.3 21.0
Development Budget 31.2 32.7 2.3 45.7 48.0 1,216.5 1,216.5 15.3 46.7
Ministry of Finance 433.5 722.9 308.7 635.8 974.9 6,421.6 7,059.4 13.8 252.0 34.9
Operating Budget 259.3 431.3 176.9 499.6 706.9 1,847.0 2,484.8 28.4 275.6 63.9
Development Budget 174.2 291.6 131.8 136.2 268.0 4,574.6 4,574.6 5.9 -23.6 -8.1
Ministry of Commerce 62.0 90.4 34.8 72.2 106.9 754.4 755.3 14.2 16.5 18.3
Operating Budget 50.0 76.0 20.9 40.4 61.3 390.0 390.9 15.7 -14.6 -19.3
Development Budget 11.9 14.5 13.8 31.8 45.6 364.4 364.4 12.5 31.2 215.4
Ministry of Economy 80.2 37.7 29.0 61.7 31.4 608.9 608.9 5.2 -6.3 -16.7
Operating Budget 22.9 25.9 19.3 18.6 28.5 259.0 259.0 11.0 2.5 9.8
Development Budget 57.2 11.8 9.7 43.1 3.0 349.9 349.9 0.8 -8.8 -74.9
Control and Audit Office 33.6 0.0 9.1 23.9 0.0 721.0 722.3 0.0 0.0 N/A
Operating Budget 7.9 0.0 6.2 10.1 0.0 110.7 112.0 0.0 0.0 N/A
Development Budget 25.7 0.0 2.9 13.8 0.0 610.3 610.3 0.0 0.0 N/A
Central Statistics Office 22.4 1,015.9 11.0 15.4 1,248.5 433.4 433.8 287.8 232.6 22.9
Operating Budget 11.7 595.9 9.9 13.5 862.2 142.5 142.9 603.4 266.2 44.7
Development Budget 10.7 420.0 1.1 1.9 386.3 290.9 290.9 132.8 -33.6 -8.0
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 45.8 45.8 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 45.8 45.8 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 631.6 1,867.0 392.6 809.0 2,361.7 8,985.1 9,625.6 24.5 494.8 26.5
Operating Budget 351.9 1,129.1 233.2 582.2 1,658.8 2,749.2 3,389.6 48.9 529.7 46.9
Development Budget 279.7 737.8 159.3 226.8 702.9 6,236.0 6,236.0 11.3 - 34.9 - 4.7
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 532.3 532.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 532.3 532.3 0.0 0.0 N/A
Afghanistan National Standard Authority 2.4 7.3 1.3 6.5 10.0 226.4 228.1 4.4 2.7 36.3
Operating Budget 2.4 2.4 1.3 6.5 6.5 65.1 66.8 9.8 4.2 176.1
Development Budget 0.0 4.9 0.0 0.0 3.4 161.3 161.3 2.1 -1.5 -30.9
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

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 25,779.1 41,440.4 17,737.0 31,406.7 51,615.3 10,174.9 24.6

150 Sale of Land and Buildings 6.8 13.3 7.0 6.6 15.3 2.1 15.8

2+150 TOTAL GROSS EXPENDITURE 25,785.9 41,453.6 17,744.0 31,413.3 51,630.7 10,177.0 24.6
RECURRENT EXPENDITURE 20,803.8 36,315.7 16,709.2 23,901.4 43,081.8 6,766.2 18.6
CAPITAL EXPENDITURE 4,982.1 5,138.0 1,034.9 7,511.9 8,548.8 3,410.9 66.4

701 General Public Services 2,525.0 4,929.0 1,321.0 2,122.2 3,756.0 -1,173.0 -23.8
Recurrent Expenditure 2,452.6 4,851.9 1,171.3 1,839.5 3,323.5 -1,528.4 -31.5
Capital Expenditure 72.5 77.1 149.8 282.7 432.5 355.3 460.6
702 Defence 3,664.4 10,543.6 6,714.0 5,141.4 13,139.7 2,596.0 24.6
Recurrent Expenditure 3,654.0 10,523.6 6,702.7 5,113.1 13,098.1 2,574.4 24.5
Capital Expenditure 10.4 20.0 11.3 28.3 41.6 21.6 108.0
703 Public Order and Safety 6,666.4 9,260.0 4,313.7 6,715.1 11,684.5 2,424.5 26.2
Recurrent Expenditure 6,549.4 9,142.0 4,307.1 6,433.4 11,396.2 2,254.2 24.7
Capital Expenditure 117.0 118.0 6.7 281.7 288.4 170.4 144.4
704 Economic Affairs 6,868.8 7,617.8 1,801.8 9,884.8 11,756.4 4,138.6 54.3
Recurrent Expenditure 2,163.9 2,772.4 1,014.5 3,281.2 4,365.4 1,593.0 57.5
Capital Expenditure 4,704.9 4,845.4 787.3 6,603.6 7,391.0 2545.6 52.5
705 Environmental Protection 14.9 25.2 7.5 20.2 29.8 4.6 18.4
Recurrent Expenditure 14.8 25.1 7.5 20.2 29.8 4.7 18.9
Capital Expenditure 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0
706 Housing and Communal Ammenities 29.8 46.2 17.0 108.8 131.9 85.6 185.2
Recurrent Expenditure 24.5 40.9 17.0 88.1 111.2 70.3 171.9
Capital Expenditure 5.3 5.4 0.0 20.7 20.7 15.3 286.4
707 Health 463.5 679.5 489.1 917.4 1,448.6 769.1 113.2
Recurrent Expenditure 446.8 662.8 470.4 875.8 1,388.3 725.5 109.5
Capital Expenditure 16.7 16.7 18.7 41.6 60.3 43.6 260.8
708 Recreation, Culture and Religion 215.3 302.6 87.4 139.7 232.7 -69.9 -23.1
Recurrent Expenditure 212.0 299.3 87.4 124.7 217.7 -81.6 -27.3
Capital Expenditure 3.3 3.3 0.0 15.0 15.0 11.7 353.9
709 Education 4,223.6 6,110.4 2,410.3 5,008.1 7,496.6 1,386.2 22.7
Recurrent Expenditure 4,185.0 6,071.8 2,349.2 4,769.8 7,197.3 1,125.6 18.5
Capital Expenditure 38.7 38.7 61.0 238.3 299.3 260.7 674.3
710 Social Protection 1,114.2 1,939.1 582.1 1,355.6 1,954.4 15.3 0.8
Recurrent Expenditure 1,100.9 1,925.8 582.0 1,355.5 1,954.3 28.4 1.5
Capital Expenditure 13.3 13.3 0.1 0.0 0.1 -13.1 -98.9
Source: FPD using AFMIS data downloaded on the 21 March 2014

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393

Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 4,975.3 5,124.7 1,027.8 7,505.3 8,533.5 3,408.8 66.5
Land and Buildings 1,257.1 1,275.1 880.5 2,847.4 3,726.2 2,451.2 192.2
251/8 Purchase of Land and Buildings 1,263.9 1,288.3 887.5 2,854.0 3,741.6 2,453.2 190.4
251 Buildings and Structures 1,262.1 1,286.5 887.5 2,713.3 3,600.8 2,314.3 179.9
258 Land 1.8 1.8 0.0 140.7 140.7 138.9 7756.2
150 Sale of Land and Buildings -6.8 -13.3 -7.0 -6.6 -15.3 -2.1 15.8
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) 335.4 466.9 108.0 144.4 254.5 -212.4 -45.5
257 Valuables 0.6 0.6 0.0 0.0 0.0 -0.6 -100.0
259 Capital Advance Payments 3,382.2 3,382.2 39.3 4,513.4 4,552.8 1,170.6 34.6
Source: FPD using AFMIS data downloaded on the 21 March 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 10,943.1 -17,772.3 4,953.1 -2,481.2 -2,773.6 14,998.6 -84.4

3 NET ACQUISITION OF FINANCIAL ASSETS 9,846.7 10,696.0 6,961.8 -3,111.2 -2,423.6 -13,119.7 -122.7
Domestic 9,846.7 10,696.0 6,961.8 -3,111.2 -2,423.6 -13,119.7 -122.7
Currency and Deposits 8,235.8 17,525.4 9,810.3 -6,644.4 3,625.2 -13,900.2 -79.3
311 Treasury Single Account 9,718.0 21,175.1 12,535.9 -7,882.8 6,497.3 -14,677.8 -69.3
313 Donor Accounts -1,482.2 -3,649.8 -2,725.7 1,238.3 -2,872.1 777.6 -21.3
314/90 Other Deposit Accounts 0.0 0.1 0.0 0.0 0.0 -0.1 -100.0
317 Loans 0.0 12.9 -104.6 -106.7 -223.3 -236.2 -1834.2
319 Other Accounts Receivable -0.1 6.8 316.7 677.8 1,062.7 1,055.9 15535.7
Other Assets 1,611.1 -6,849.1 -3,060.5 2,962.1 -6,888.2 -39.1 0.6
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES 1,096.4 -28,468.3 -2,008.8 630.0 -350.0 28,118.3 -98.8
Domestic 845.9 -28,678.8 -2,113.4 557.2 -934.4 27,744.5 -96.7
411 Accounts Payable 800.2 1,077.8 508.8 680.2 1,617.2 539.4 50.1
413 Pension Liabilities 0.5 0.7 -44.7 -8.4 -8.0 -8.7 -1250.9
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities 45.3 -29,757.3 -2,577.5 -114.6 -2,543.6 27,213.7 -91.5
Foreign 250.4 210.6 104.6 72.8 584.4 373.8 177.6
431 Foreign Currency -9.6 -9.2 0.0 -9.0 -9.0 0.1 -1.5
181-2 Loans 260.0 219.7 104.6 81.9 593.4 373.7 170.1
Source: FPD using AFMIS data downloaded on the 21 March 2014

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

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 14,792.9 59,049.1 12,210.4 33,887.9 54,097.0 -4,952.1 -8.4
2-25 Expenditures (Recurrent) 20,803.8 36,315.7 16,709.2 23,901.4 43,081.8 6,766.2 18.6
23 Interest 31.6 50.2 61.5 2.9 64.4 14.3 28.5

Net Balance (1-2-25) -6,010.9 22,733.4 -4,498.7 9,986.5 11,015.2 -11,718.2 -51.5
Primary Balance (1-2-25+23) -5,979.4 22,783.5 -4,437.2 9,989.4 11,079.6 -11,703.9 -51.4

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 4,975.3 5,124.7 1,027.8 7,505.3 8,533.5 3,408.8 66.5

Net Lending-Borrowing (1-2) -10,986.2 17,608.7 -5,526.6 2,481.2 2,481.7 -15,127.0 -85.9

Financing (3+4+5) 10,986.2 -17,608.7 5,526.6 -2,481.2 -2,481.7 15,127.0 -85.9

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 9,846.7 10,696.0 6,961.8 -3,111.2 -2,423.6 -13,119.7 -122.7
4 Net Acquisition of Financial Liabilities 1,096.4 -28,468.3 -2,008.8 630.0 -350.0 28,118.3 -98.8

5 RETAINED EARNINGS 43.2 163.6 573.5 0.0 292.0 128.3

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

Source: FPD using AFMIS data downloaded on the 21 March 2014

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Footnotes

Table 2 3

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

Table 4 5

1/ Interest category does not include loan principal payments.

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

Table 8

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

Tables 9 - 10

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

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Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Expenditure that is ongoing rather than one off, and does not result in the acquisition of a fixed asset.
For example payments for electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
- 16 -
 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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