Monthly F is cal B ulletin, Month 9, 1393

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

All tables generated using AFMIS data downloaded on 13 October 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 9 FY 1393 were Afs 8.5 billion compared to Afs 5.9
billion in month 8, while for the YTD 1393, the total domestic revenues were Afs 70.5 billion.
o Total operating grant receipts during month 9 FY 1393 were Afs 12.4 billion, whereas in month 8, it
was only Afs 7.1 billion.
o Total operating expenditures during this month were Afs 20 billion as compared to Afs 17.4 billion in
month 8 , whereas for the YTD, total spending was around Afs 155.7 billion.
o For the YTD 1393, the operating budget balance (including grants) was in a deficit of Afs 9.5 billion,
compared to a surplus of Afs 49.5 billion same period in 1392.
Development Budget Highlights:
o Total development budget expenditures, in month 9 FY 1393, were Afs 7 billion compared to Afs 2.5
billion in month 8, whereas for the YTD 1393, total development expenditures were Afs 52.7 billion.
o The development grants receipts in month 9 were Afs 7 billion compared to Afs 1.6 billion received
in month 8 FY 1393.
o The Development Budget balance for the YTD 1393 was a deficit of Afs 0.9 billion compared to a
deficit of Afs 15.2 billion the same period in FY 1392.
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Total Domestic Revenue 133,800
(Afs million)
120,420
REVENUE SUMMARY

107,040 This section illustrates revenues

93,660 received from the Government that
82,510 are used to finance its expenditures
71,360
and deliver Government services.
70,546
60,210 62,040 These revenues may either be
56,114
49,952
domestically raised revenues or donor
47,277
39,694 40,225 grants. Further information is
29,436 31,711 Total revenue available in Tables 2 and 3.
19,624 23,429
9,812 Original Target
13,700 Domestic Revenue Developments
6,780 AFMIS data extract 13 October 2014
Total domestic revenues for the
Domestic Revenue (Afs billion) YTD were Afs 70.5 billion
1392 YTD 1393 YTD 1393 YTD Target
against the original target of
43.6
Afs 93.7 billion, a shortfall of Afs
37.5 23.2 billion or 25 percent.
33.7
Total YTD tax revenues for 1393
25.3
were Afs 33.7 billion, falling
20.6
behind both the actual YTD for
19.3
16.7 1392, and the YTD target for
14.6
11.6 1393.

8.5
5.4 Total YTD customs duties for
3.5
1393 were Afs 16.7 billion,
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and falling behind both the YTD
Taxes Miscellaneous

AFMIS data extract 13 October 2014

target for 1393 and the YTD
actual 1392.
Donor Grants Afs billion Total YTD non-tax revenues
1392 YTD 1393 YTD were Afs 11.6 billion in FY 1393,
109.1 lower than both the YTD target
for 1393 and the YTD actual for
1392.
Donor Grant Developments
62.6
Total YTD operating grants
42.8
receipts were Afs 62.6 billion,
where as for the YTD 1392, it
29.0
was Afs 109.1 billion
Total YTD development grants
receipts were around Afs 42.8
Operating Grants Development Grants
billion compared to Afs 29.0
AFMIS data extract 13 October 2014
billion in the same period 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 155,734
140,236 breakdown of these expenditures by
135,673
116,864
118,279
spending type and sectors for the
93,491 96,250 operating and development budgets is
75,597
70,118
55,951
available in Tables 4 to 8.
46,745
38,483
23,373 18,174 Operating Budget
2,438 AFMIS data extract 13 October 2014

Total YTD operating expenditures

Development Budget were Afs 155.7 billion by end of 9th
149,866
month 1393, which is higher than the
Expenditure 137,378
actual for the same period in 1392,
124,889
(Afs million)
112,400 but significantly lower than the YTD
Development Expenditure
Budget (Pre MYR)
99,911 100,337 buget target for 1393.
91,976

87,422
Previous year expendiuture 83,614 Total YTD wage spending was Afs
74,933 75,253
Budget excl. Carry forward
62,444
66,892 108.9 billion by end of 9th month
58,530
49,955 50,169 52,743 1393, compared to Afs 100.5 billion
41,807 43,184 45,727
37,467
33,446 34,905 in the same period in FY 1392.

24,978 25,084 26,372
16,723 18,398 Expenditures on goods and services
12,489 13,192
8,361
35 2,043
AFMIS data extract 13 October 2014 for the YTD 1393 were Afs 26.5
billion compared to Afs 19.3 billion
Expenditure by Economic Category (Afs billion)
for the same period in FY 1392.
160.0 156.0 1392 YTD 1393 YTD 1393 Budget

Development Budget
140.0

120.0 Total YTD development expenditures

108.9

100.0
100.5 were Afs 52.7 billion by end of month
85.5
88.9
9th month FY 1393, lower than both
80.0
the YTD budget (including carry
58.5
60.0
forward) and YTD budget target
40.0 (excluding carry forward), however,
26.5 26.6 26.1

20.0
22.0 21.4 22.9
15.2
22.1 higher than the YTD actual for 1392.
13.2

8.9
4.3 5.1 Total YTD expenditures on goods and
-
Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and
(operating) (development) (operating) (development) Interest
services were Afs 26.6 billion
AFMIS data extract 13 October 2014
compared to 21.4 billion the same
period FY 1392.
Expenditures on acquisition of non-
financial assets for the YTD 1393
were Afs 26.1 billion compared to Afs
22.9 billion for the same period FY
1392.
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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 Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
58%
Ministry of Mines and Industries 69.3
110.6 1393 YTD Expenditure
24%
Ministry of Transport and Aviation 497.4
1392 YTD Expenditure
508.5
0%
Civil Aviation Administration 0.0
716.3
57%
Ministry of Agriculture 4,180.0 Budget Execution rates
2,494.3
36%
Ministry of Finance 1,639.4
1,449.9
39%
Ministry of Public Health 5,682.8
4,559.6
36%
Ministry of Education 4,938.3
3,204.6
31%
Ministry of Energy and Water 3,242.5
2,469.6
31%
Ministry of Public Works 7,125.1
8,856.3

Ministry of Rural Rehabilitation and 67%

15,267.9
Development 11,847.5

AFMIS data extract 13 October 2014

10 Largest Development Budgets YTD expenditure (Afs million)

1393 Approved Budget
58%
Ministry of Mines and Industries 69.3
110.6 1393 YTD Expenditure
24%
Ministry of Transport and Aviation 497.4
1392 YTD Expenditure
508.5
0%
Civil Aviation Administration 0.0
716.3
57%
Ministry of Agriculture 4,180.0 Budget Execution rates
2,494.3
36%
Ministry of Finance 1,639.4
1,449.9
39%
Ministry of Public Health 5,682.8
4,559.6
36%
Ministry of Education 4,938.3
3,204.6
31%
Ministry of Energy and Water 3,242.5
2,469.6
31%
Ministry of Public Works 7,125.1
8,856.3

Ministry of Rural Rehabilitation and 67%

15,267.9
Development 11,847.5

AFMIS data extract 13 October 2014

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TABLES
Table 1. Budget Summary

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

Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 50,956.3 185,203.3 13,017.0 10,402.4 133,189.6 -52013.8 -28.1
1 Domestic Revenues 9,223.1 76,141.1 5,926.3 8,506.0 70,546.0 -5595.1 -7.3
1-19 Operating Grants 41,733.3 109,062.2 7,090.7 1,896.5 62,643.6 -46418.6 -42.6
Operating Expenditures 14,531.6 135,657.5 17,394.5 20,060.8 155,733.9 20076.4 14.8
21 Compensation of Employees 9,969.5 100,499.4 11,831.1 12,404.0 108,890.7 8391.3 8.3
22 Use of Goods and Services 2,703.0 22,005.8 3,260.6 5,154.8 26,498.7 4492.9 20.4
23 Interest 0.0 172.1 78.3 0.0 273.9 101.8 59.1
24 Social Transfers 778.6 8,694.7 1,482.6 1,372.3 14,951.8 6257.1 72.0
25 Gross Acquisition of Nonfinancial Assets 1,080.5 4,285.4 741.8 1,129.7 5,118.8 833.3 19.4
Operating Budget Balance
Excluding Grants -5,308.5 -59,516.4 -11,468.3 -11,554.8 -85,187.9 -25671.5 43.1
Including Grants 36,424.7 49,545.8 -4,377.5 -9,658.4 -22,544.3 -72090.2 -145.5

DEVELOPMENT BUDGET
Development Grants 3,287.2 29,037.7 1,583.4 6,023.9 42,842.4 13804.7 47.5
Development Expenditures 5,075.5 44,280.7 2,542.7 7,016.3 52,742.8 8462.1 19.1
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 2,685.1 21,353.3 1,360.5 3,453.0 26,642.1 5288.8 24.8
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 2,390.4 22,927.4 1,182.2 3,563.3 26,100.8 3173.4 13.8
Development Budget Balance -1,788.3 -15,243.0 -959.3 -992.4 -9,900.4 5342.6 -35.0

INTEGRATED BUDGET
Revenues 54,243.5 214,241.0 14,600.4 16,426.4 176,032.0 -38209.1 -17.8
Domestic Revenues 9,223.1 76,141.1 5,926.3 8,506.0 70,546.0 -5595.1 -7.3
Grants 45,020.5 138,099.9 8,674.1 7,920.4 105,486.0 -32613.9 -23.6
Expenditures 19,607.1 179,938.2 19,937.2 27,077.1 208,476.7 28538.5 15.9
Balances
Excluding Grants -10,384.0 -103,797.1 -14,010.9 -18,571.1 -137,930.7 -34133.7 32.9
Including Grants 34,636.5 34,302.8 -5,336.8 -10,650.7 -32,444.8 -66747.6 -194.6

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 54,243.5 214,241.0 14,600.4 16,426.4 176,032.0 -38209.1 -17.8
2-25 Recurrent Expenditures (excludes code 25) 16,136.2 152,725.4 18,013.2 22,384.1 177,257.2 24531.8 16.1
23 Interest 172.1 172.1 78.3 0.0 273.9 101.8 59.1
Net Balance (1-2-25) 38,107.3 61,515.6 -3,412.8 -5,957.7 -1,225.2 -62740.9 -102.0
Primary Balance (1-2-25+23) 38,107.3 61,687.8 -3,334.5 -5,957.7 -951.3 -62639.1 -101.5
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 Sun - 9 % 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 54,243.5 214,241.0 14,600.4 16,426.4 176,032.0 -38,209.1 -17.8
1-19 REVENUES excluding grants 9,223.1 76,141.1 5,926.3 8,506.0 70,546.0 93,660.0 75.3 -5,595.1 -7.3

DOMESTIC REVENUES 9,223.1 76,141.1 5,926.3 8,506.0 70,546.0 93,660.0 75.3 -5,595.1 -7.3
11 Tax Revenues 3,706.9 37,452.5 2,380.9 2,048.1 33,749.4 43,646.2 77.3 -3,703.0 -9.9
111 Fi xed Taxes 1,035.8 8,516.4 507.9 539.0 7,232.3 9,664.8 74.8 -1,284.1 -15.1
112 Income Taxes 1,064.1 12,821.3 962.7 660.4 11,691.8 13,819.0 84.6 -1,129.5 -8.8
113 Property Taxes 27.6 221.8 9.2 13.8 486.9 279.6 174.1 265.2 119.6
114 Sal es Taxes 1,087.1 12,374.2 597.6 618.9 10,555.9 16,272.2 64.9 -1,818.3 -14.7
116 Other Taxes 432.4 3,028.7 303.5 216.0 3,782.5 3,137.7 120.6 753.7 24.9
117 Tax Penal ti es and Fi nes 59.8 490.1 0.0 0.0 0.0 473.0 0.0 -490.1 -100.0
12 Customs Duty, Import Taxes 2,610.3 20,581.1 1,229.7 1,569.9 16,678.5 25,251.6 66.0 -3,902.6 -19.0
13 Non Tax Revenue 2,387.9 14,608.7 915.0 1,198.8 11,634.8 19,315.1 60.2 -2,974.0 -20.4
131 Income from Capi tal Property 270.8 1,298.5 57.9 14.6 1,037.7 2,320.8 44.7 -260.8 -20.1
132 Sal es of Goods and Servi ces 1,070.5 4,879.6 207.2 686.9 2,804.1 7,522.1 37.3 -2,075.5 -42.5
133 Admi ni strati ve Fees 931.9 7,424.4 580.4 400.7 6,585.6 8,397.1 78.4 -838.9 -11.3
134 Royal ti es 43.8 217.1 7.8 43.4 297.7 252.3 118.0 80.6 37.1
135 Non Tax Fi nes and Penal ti es 47.6 427.4 35.1 52.1 530.7 541.7 98.0 103.3 24.2
136 Extracti ve Industry 23.3 361.7 26.6 1.0 379.1 281.1 134.8 17.3 4.8
14 Miscellaneous Revenue 240.6 796.6 1,168.2 3,454.5 5,651.9 2,492.3 226.8 4,855.3 609.5
17 Social Contributions 277.4 2,702.2 232.4 234.7 2,831.4 2,954.8 95.8 129.2 4.8

GRANTS 45,020.5 138,099.9 8,674.1 7,920.4 105,486.0 -32,613.9 -30.9

191-2 Forei gn Governments 41,733.3 109,062.2 7,090.7 1,896.5 62,854.5 -46,207.7 -73.5
193-4 Internati onal Organi sati on 3,287.2 29,037.7 1,583.4 6,023.9 42,631.5 13,593.8 31.9
195-6 Other Government Uni ts 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 50,930.8 184,978.6 13,011.0 10,400.9 133,082.7 -51,895.9 -39.0
Domesti c Revenues 9,197.6 75,916.4 5,920.3 8,504.4 70,439.1 93,660.0 75.2 -5,477.3 -7.8
as percentage of total 41.0 41.0 45.5 81.8 52.9
External Grant Support 41,733.3 109,062.2 7,090.7 1,896.5 62,643.6 -46,418.6 -74.1
as percentage of total 59.0 59.0 54.5 18.2 47.1
Source: FPD usi ng AFMIS data downl oaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 Sun - 9 % of 1393 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 9,223.1 76,141.1 5,926.3 8,506.0 70,546.0 133,800.0 52.7 -5,595.1 -7.3

01 Kabul 199.9 1,640.8 136.4 193.9 1,795.0 2,875.6 62.4 154.2 9.4
02 Kapisa 3.9 72.3 12.8 11.4 87.4 136.3 64.1 15.1 21.0
03 Parwan 30.0 138.5 19.5 18.0 148.0 253.9 58.3 9.5 6.9
04 Wardak 3.9 108.6 3.0 22.7 109.5 199.7 54.8 0.9 0.8
05 Logar 11.4 72.8 0.3 2.3 110.7 161.3 68.6 37.9 52.2
06 Nangarhar 1,152.1 8,524.3 761.8 1,264.3 8,266.7 13,562.8 61.0 -257.6 -3.0
07 Laghman 12.1 85.6 4.0 12.5 91.4 167.8 54.5 5.8 6.7
08 Pangsher 4.0 42.6 5.5 4.5 46.2 87.4 52.8 3.6 8.4
09 Baghlan 35.2 179.7 5.8 21.7 178.6 331.5 53.9 -1.1 -0.6
10 Bamyan 16.3 69.8 9.4 12.1 80.5 118.8 67.7 10.7 15.3
11 Ghazni 23.6 197.3 23.6 22.1 194.6 334.9 58.1 -2.7 -1.4
12 Paktika 9.6 91.6 17.1 13.7 102.6 183.0 56.0 10.9 11.9
13 Paktiya 83.3 578.9 74.1 100.0 785.5 801.2 98.0 206.6 35.7
14 Khost 91.4 691.1 19.8 85.0 469.3 1,410.2 33.3 -221.8 -32.1
15 Kunar 3.9 91.4 14.6 31.1 134.7 397.8 33.9 43.3 47.4
16 Nuristan 0.0 20.8 5.1 6.5 25.6 46.6 54.9 4.7 22.7
17 Badakhshan 37.2 185.0 24.8 28.2 184.0 336.3 54.7 -1.0 -0.5
18 Takhar 28.1 191.3 25.3 32.5 200.8 354.9 56.6 9.5 5.0
19 Kunduz 83.1 742.4 56.0 102.0 555.2 1,497.4 37.1 -187.3 -25.2
20 Samangan 9.7 69.9 9.3 15.1 96.1 127.9 75.1 26.2 37.4
21 Balkh 673.3 5,462.0 405.4 559.0 4,577.7 11,111.5 41.2 -884.3 -16.2
22 Saripul 7.5 57.9 15.9 11.3 78.2 102.6 76.2 20.2 35.0
23 Ghor 14.9 68.1 6.2 10.3 72.0 165.8 43.4 3.9 5.8
24 Dikondy 7.4 44.1 6.7 6.4 41.9 79.8 52.5 -2.3 -5.1
25 Uruzgan 11.2 35.7 11.1 4.3 35.7 80.2 44.6 0.0 -0.1
26 Zabul 6.5 40.8 0.8 11.2 52.8 120.3 43.9 12.0 29.5
27 Kandahar 301.6 2,182.5 190.7 273.9 2,258.0 3,318.5 68.0 75.4 3.5
28 Jawzjan 20.6 153.6 16.2 19.6 132.7 278.2 47.7 -20.9 -13.6
29 Faryab 549.2 4,072.4 129.0 141.3 2,323.1 5,035.4 46.1 -1,749.3 -43.0
30 Helmand 45.3 370.7 52.4 45.0 390.9 720.1 54.3 20.2 5.4
31 Badghis 10.7 56.1 2.9 13.3 77.3 101.2 76.4 21.2 37.7
32 Herat 1,128.2 11,942.0 1,042.0 1,186.9 9,635.2 21,626.6 44.6 -2,306.8 -19.3
33 Farah 357.6 1,759.7 101.5 207.3 1,823.4 2,323.7 78.5 63.7 3.6
34 Nimroz 561.6 3,926.8 483.7 817.5 4,935.3 6,203.9 79.6 1,008.6 25.7
90 Central Ministries 3,689.0 32,173.9 2,233.6 3,199.2 30,449.6 59,146.9 51.5 -1,724.3 -5.4
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 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 19,607.1 179,938.2 19,937.2 27,077.1 208,476.7 430,339.1 48.4 28,538.5 15.9
Operating Budget 14,531.6 135,657.5 17,394.5 20,060.8 155,733.9 280,472.7 55.5 20,076.4 14.8
Development Budget 5,075.5 44,280.7 2,542.7 7,016.3 52,742.8 149,866.4 35.2 8,462.1 19.1
2* TOTAL NET EXPENDITURES 19,604.7 179,906.3 19,935.3 27,076.7 208,450.7 28,544.4 15.9
Operating Budget 14,529.2 135,625.6 17,392.6 20,060.4 155,707.9 20,082.3 14.8
Development Budget 5,075.5 44,280.7 2,542.7 7,016.3 52,742.8 8,462.1 19.1

21 Compensation of Employees 9,969.5 100,499.4 11,831.1 12,404.0 108,890.7 156,012.7 69.8 8,391.3 8.3
Operating Budget 9,969.5 100,499.4 11,831.1 12,404.0 108,890.7 156,012.7 69.8 8,391.3 8.3
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 5,388.1 43,359.2 4,621.1 8,607.8 53,140.8 144,042.2 36.9 9,781.6 22.6
Operating Budget 2,703.0 22,005.8 3,260.6 5,154.8 26,498.7 85,493.3 31.0 4,492.9 20.4
Development Budget 2,685.1 21,353.3 1,360.5 3,453.0 26,642.1 58,549.0 45.5 5,288.8 24.8
23 Interest 0.0 172.1 78.3 0.0 273.9 2,400.0 11.4 101.8 59.1
Operating Budget 0.0 172.1 78.3 0.0 273.9 2,400.0 11.4 101.8 59.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 778.6 8,694.7 1,482.6 1,372.3 14,951.8 19,700.0 75.9 6,257.1 72.0
Operating Budget 778.6 8,694.7 1,482.6 1,372.3 14,951.8 19,700.0 75.9 6,257.1 72.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 3,470.8 27,212.8 1,924.0 4,693.0 31,219.5 102,065.0 30.6 4,006.7 14.7
Operating Budget 1,080.5 4,285.4 741.8 1,129.7 5,118.8 13,204.0 38.8 833.3 19.4
Development Budget 2,390.4 22,927.4 1,182.2 3,563.3 26,100.8 88,860.9 29.4 3,173.4 13.8
25* Net Acquisition of Nonfinancial Assets 3,468.5 27,180.9 1,922.1 4,692.6 62,387.0 35,206.1 129.5
Operating Budget 1,078.1 4,253.5 739.9 1,129.3 5,092.7 839.2 19.7
Development Budget 2,390.4 22,927.4 1,182.2 3,563.3 57,294.3 34,366.9 149.9

Memo RECURRENT EXPENDITURES (excludes 25) 16,136.2 152,725.4 18,013.2 22,384.1 177,257.2 24,531.8 16.1
Operating Budget 13,451.1 131,372.1 16,652.7 18,931.1 150,615.1 19,243.1 14.6
Development Budget 2,685.1 21,353.3 1,360.5 3,453.0 26,642.1 5,288.8 24.8
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 14,531.6 135,657.5 17,394.5 20,060.8 155,733.9 280,472.7 55.5 20,076.4 14.8
2* TOTAL NET EXPENDITURES 14,529.2 135,625.6 17,392.6 20,060.4 155,707.9 20,082.3 14.8

21 Compensation of Employees 9,969.5 100,499.4 11,831.1 12,404.0 108,890.7 156,012.7 69.8 8,391.3 8.3
of which operating budget 9,969.5 100,499.4 11,831.1 12,404.0 108,890.7 8,391.3 8.3
211-3 Wages and Salaries 9,874.0 99,265.1 11,740.9 12,290.4 108,035.2 8,770.1 8.8
214-5 Social Benefits 95.5 1,234.3 90.2 113.7 855.5 -378.8 -30.7
214 Social Benefits - in Cash 95.5 1,234.3 90.2 113.7 855.5 -378.8 -30.7
219 Return of Salaries -25.2 -203.8 -18.2 -29.3 -206.7 -3.0 1.5
22 Use of Goods and Services 2,703.0 22,005.8 3,260.6 5,154.8 26,498.7 85,493.3 31.0 4,492.9 20.4
of which operating budget 2,703.0 22,005.8 3,260.6 5,154.8 26,498.7 4,492.9 20.4
221 Travel 147.5 1,151.9 89.5 175.8 1,224.2 72.3 6.3
222 Communications 309.8 2,191.2 264.8 400.0 2,520.9 329.7 15.0
223 Contracted Services 125.9 908.3 69.7 72.1 1,002.0 93.7 10.3
224 Repairs and Maintenance 793.6 4,473.6 980.0 1,604.0 8,085.6 3,612.0 80.7
225 Utilities 197.3 1,707.8 750.2 456.1 3,190.1 1482.3 86.8
226 Fuel 273.1 3,520.7 358.7 1,106.5 4,064.7 543.9 15.4
227-9 Other Use of Goods and Services 855.9 8,052.3 747.8 1,340.3 6,411.2 -1641.1 -20.4

23 Interest 0.0 172.1 78.3 0.0 273.9 2,400.0 11.4 101.8 59.1

24 Social Transfers 778.6 8,694.7 1,482.6 1,372.3 14,951.8 19,700.0 75.9 6,257.1 72.0
242 Subsidies 1.0 501.0 0.0 0.0 450.0 -51.0 -10.2
243-6 Grants to Government Units & Other organisations 24.6 161.3 28.4 47.7 314.8 153.5 95.2
247 Social Security 750.3 7,923.0 1,454.2 1,211.5 13,983.4 6,060.4 76.5
248-9 Other Social Transfers 2.7 109.4 0.0 113.1 203.6 94.2 86.0

25 Gross Acquisition of Nonfinancial Assets 1,080.5 4,285.4 741.8 1,129.7 5,118.8 13,204.0 38.8 833.3 19.4
of which operating budget 1,080.5 4,285.4 741.8 1,129.7 5,118.8 833.3 19.4
25* Net Acquisition of Nonfinancial Assets 1,078.1 4,253.5 739.9 1,129.3 5,092.7 839.2 19.7
150 Sale of Land and Buildings -2.4 -31.9 -1.9 -0.4 -26.0 5.9 -18.5
251 Buildings and Structures 486.6 1,866.7 351.2 595.3 2,970.0 1,103.3 59.1
252 Machinery / Equipment (>50,000) 498.0 1,944.7 368.4 524.5 1,572.2 -372.6 -19.2
257 Valuables 0.0 1.4 0.0 0.0 0.3 -1.1 -78.1
258 Land 95.3 469.2 21.9 3.1 427.3 -41.9 -8.9
259 Capital Advance Payments 0.6 3.4 0.4 6.8 148.9 145.5 4264.0

Memo RECURRENT EXPENDITURES (excludes 25) 13,451.1 131,372.1 16,652.7 18,931.1 150,615.1 19,243.1 14.6

Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 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 19,579.3 185,835.3 19,850.9 26,900.3 211,687.1 430,209.6 430,339.1 49.2% 25,851.8 13.9
Operating Budget 14,523.3 137,566.9 17,313.0 19,929.7 155,212.8 280,343.2 280,472.7 55.3% 17,645.9 12.8
Development Budget 5,056.0 48,268.4 2,537.9 6,970.6 56,474.3 149,866.4 149,866.4 37.7% 8,205.9 17.0
Security 9,667.4 85,402.5 11,101.7 13,153.7 95,321.7 185,451.0 194,473.7 49.0% 9,919.2 11.6
Operating Budget 9,301.5 83,270.6 10,814.9 12,998.0 93,789.7 176,023.9 185,046.6 50.7% 10,519.0 12.6
Development Budget 365.8 2,131.9 286.8 155.7 1,532.0 9,427.1 9,427.1 16.3% -599.9 -28.1

Total Governance, Rule of Law and Human Rights 1,062.6 9,846.0 1,094.6 1,084.8 10,747.7 17,899.9 19,088.3 56.3% 901.7 9.2
Operating Budget 923.0 8,774.4 1,055.6 1,037.3 9,980.0 13,228.8 14,417.2 69.2% 1,205.6 13.7
Development Budget 139.6 1,071.6 39.0 47.5 767.7 4,671.1 4,671.1 16.4% -303.8 -28.4

Total Infrastructure and Natural Resources 2,608.1 18,393.0 1,763.9 3,612.9 19,286.4 57,888.3 60,995.2 31.6% 893.4 4.9
Operating Budget 420.1 3,210.8 376.9 353.2 4,040.8 3,232.1 6,338.9 63.7% 830.1 25.9
Development Budget 2,188.0 15,182.2 1,387.1 3,259.7 15,245.6 54,656.2 54,656.2 27.9% 63.4 0.4
Total Education 2,615.3 26,575.0 2,990.4 4,397.0 30,664.2 54,515.4 55,901.3 54.9% 4,089.1 15.4
Operating Budget 2,296.8 20,201.1 2,610.1 3,286.8 21,908.9 35,633.9 37,019.8 59.2% 1,707.8 8.5
Development Budget 318.5 6,373.9 380.2 1,110.2 8,755.3 18,881.5 18,881.5 46.4% 2,381.3 37.4
Total Health 417.9 6,553.9 383.1 876.6 8,092.6 17,186.9 18,184.7 44.5% 1,538.7 23.5
Operating Budget 231.3 1,994.3 330.6 343.6 2,409.8 2,525.2 3,523.0 68.4% 415.6 20.8
Development Budget 186.6 4,559.6 52.5 532.9 5,682.8 14,661.7 14,661.7 38.8% 1,123.1 24.6

Total Agriculture and Rural Development 1,785.1 16,355.2 363.6 1,691.8 21,520.6 33,039.7 33,166.2 64.9% 5,165.4 31.6
Operating Budget 163.1 1,563.1 142.4 138.4 1,304.5 1,961.0 2,087.5 62.5% -258.6 -16.5
Development Budget 1,622.1 14,792.1 221.3 1,553.3 20,216.1 31,078.7 31,078.7 65.0% 5,424.0 36.7
Total Social Protection 995.4 9,975.9 1,625.1 1,474.1 15,870.4 3,729.3 18,657.3 85.1% 5,894.5 59.1
Operating Budget 932.2 9,525.7 1,600.9 1,433.5 15,634.3 2,512.8 17,440.7 89.6% 6,108.6 64.1
Development Budget 63.2 450.2 24.3 40.7 236.1 1,216.5 1,216.5 19.4% -214.1 -47.6

Total Economic Governance and Private Sector

Development 423.1 12,671.2 523.6 606.1 10,146.2 8,985.1 10,616.9 95.6% -2,525.0 -19.9
Operating Budget 250.9 9,022.6 376.8 335.4 6,141.4 2,749.2 4,380.9 140.2% -2,881.2 -31.9
Development Budget 172.1 3,648.6 146.9 270.6 4,004.7 6,236.0 6,236.0 64.2% 356.2 9.8
Total Unclassified 4.4 62.7 4.9 3.4 37.4 51,514.0 761.7 N/A -25.3 -40.3
Operating Budget 4.4 4.4 4.9 3.4 3.4 42,476.4 68.1 6808.2% -1.0 -22.9
Development Budget 0.0 58.3 0.0 0.0 34.0 9,037.6 693.6 4.9% -24.3 -41.7
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 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 3,860.2 33,612.6 4,194 6,311.1 38,228.6 66,824.9 71,037.4 53.8 4,615.9 13.7
Operating Budget 3,828.1 33,434.0 4,165 6,267.3 37,923.2 62,037.5 66,250.0 57.2 4,489.3 13.4
Development Budget 32.1 178.7 28.7 43.8 305.3 4,787.4 4,787.4 6.4 126.7 70.9
Ministry of Defence 5,307.1 41,126.7 5,201.4 6,284.6 44,854.4 101,676.0 106,470.8 42.1 3,727.7 9.1
Operating Budget 5,011.5 39,557.7 4,949.3 6,220.1 44,322.7 98,570.5 103,365.3 42.9 4,765.0 12.0
Development Budget 295.6 1,569.0 252.1 64.5 531.7 3,105.4 3,105.4 17.1 -1,037.3 -66.1
Ministry of Foreign Affairs 381.7 2,308.1 239.4 438.5 3,011.5 4,446.7 4,500.7 66.9 703.4 30.5
Operating Budget 378.4 2,096.2 233.5 437.3 2,404.5 3,200.0 3,254.0 73.9 308.3 14.7
Development Budget 3.3 211.9 5.9 1.2 607.0 1,246.7 1,246.7 48.7 395.1 186.5
Presidential Protective Service 87.5 907.7 74.1 92.5 874.2 1,083.9 1,245.3 70.2 -33.5 -3.7
Operating Budget 83.6 844.5 74.1 73.3 845.9 944.5 1,105.8 76.5 1.4 0.2
Development Budget 4.0 63.2 0.0 19.2 28.3 139.5 139.5 20.3 -34.9 -55.2
General Directorate of National Security 30.9 7,447.4 1,392.7 27.0 8,353.0 11,419.5 11,219.5 74.5 905.7 12.2
Operating Budget 0.0 7,338.3 1,392.7 0.0 8,293.3 11,271.4 11,071.4 74.9 955.0 13.0
Development Budget 30.9 109.1 0.0 27.0 59.7 148.1 148.1 40.3 -49.4 -45.2
Total Security 9,667.4 85,402.5 11,101.7 13,153.7 95,321.7 185,451.0 194,473.7 49.0 9,919.2 11.6
Operating Budget 9,301.5 83,270.6 10,814.9 12,998.0 93,789.7 176,023.9 185,046.6 50.7 10,519.0 12.6
Development Budget 365.8 2,131.9 286.8 155.7 1,532.0 9,427.1 9,427.1 16.3 - 599.9 -28.1
Presidents Office 167.9 1,285.2 141.2 149.6 1,363.8 2,097.6 2,346.3 58.1 78.6 6.1
Operating Budget 162.0 1,214.4 141.2 149.6 1,289.6 1,783.5 2,032.2 63.5 75.2 6.2
Development Budget 6.0 70.7 0.0 0.0 74.2 314.1 314.1 23.6 3.4 4.9
National Assembly Meshanro Jirga 18.6 429.8 12.1 12.4 406.3 588.8 616.3 65.9 -23.6 -5.5
Operating Budget 10.0 378.3 12.1 12.4 406.3 518.8 546.4 74.4 27.9 7.4
Development Budget 8.6 51.5 0.0 0.0 0.0 69.9 69.9 0.0 -51.5 -100.0
National Assembly Wolesi Jirga 28.2 945.7 167.2 39.2 1,034.0 1,293.7 1,371.6 75.4 88.2 9.3
Operating Budget 27.4 944.9 167.2 39.2 1,034.0 1,252.0 1,329.9 77.7 89.1 9.4
Development Budget 0.9 0.9 0.0 0.0 0.0 41.7 41.7 0.0 -0.9 -100.0
Supreme Court 103.0 1,147.4 198.3 257.4 2,350.2 3,321.7 3,324.4 70.7 1,202.7 104.8
Operating Budget 84.0 1,070.4 197.8 248.5 2,289.9 3,000.9 3,003.7 76.2 1,219.5 113.9
Development Budget 18.9 77.1 0.5 9.0 60.3 320.7 320.7 18.8 -16.8 -21.8
Ministry of Justice 55.8 442.7 50.7 49.9 437.7 1,100.4 1,119.2 39.1 -4.9 -1.1
Operating Budget 48.3 401.9 46.9 43.3 395.6 601.2 620.1 63.8 -6.4 -1.6
Development Budget 7.5 40.7 3.8 6.6 42.1 499.2 499.2 8.4 1.4 3.5
Administrative Affairs 185.3 1,429.6 60.9 70.1 1,386.4 939.2 1,647.9 84.1 -43.3 -3.0
Operating Budget 180.7 1,385.6 60.9 59.7 1,218.3 750.0 1,458.7 83.5 -167.3 -12.1
Development Budget 4.7 44.0 0.0 10.4 168.1 189.2 189.2 88.8 124.0 281.6
Ministry of State and Parliamentart Affairs 7.7 71.8 7.0 8.6 68.3 117.0 135.3 50.5 -3.5 -4.8
Operating Budget 7.7 71.8 7.0 8.6 67.7 79.2 97.5 69.5 -4.1 -5.7
Development Budget 0.0 0.0 0.0 0.0 0.6 37.8 37.8 1.5 0.6 N/A
Ministry of Haj and Religious Affairs 54.4 574.6 129.4 116.8 618.4 1,093.8 1,116.2 55.4 43.8 7.6
Operating Budget 40.9 490.4 124.1 116.1 555.1 789.9 812.2 68.3 64.7 13.2
Development Budget 13.6 84.2 5.3 0.7 63.3 303.9 303.9 20.8 -20.9 -24.8
Attorney General 94.8 754.5 92.6 96.5 839.6 1,430.3 1,437.2 58.4 85.1 11.3
Operating Budget 88.9 713.9 88.2 93.3 799.0 1,163.9 1,170.8 68.2 85.1 11.9
Development Budget 5.9 40.6 4.4 3.2 40.6 266.4 266.4 15.2 0.0 -0.1
Election Commission 12.4 86.0 10.3 9.9 83.7 523.5 564.0 14.8 -2.4 -2.8
Operating Budget 11.2 77.3 10.3 9.9 83.7 153.5 194.0 43.1 6.3 8.2
Development Budget 1.2 8.7 0.0 0.0 0.0 370.1 370.1 0.0 -8.7 -100.0
IARCSC 81.5 492.4 30.4 38.7 361.3 336.2 348.5 103.7 -131.1 -26.6
Operating Budget 27.6 221.3 27.6 32.2 244.6 336.2 348.5 70.2 23.3 10.5
Development Budget 53.9 271.1 2.8 6.5 116.6 0.0 0.0 N/A -154.5 -57.0
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.3 69.3 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 14.2 135.0 11.5 12.1 127.5 307.9 308.7 41.3 -7.5 -5.6
Operating Budget 14.2 104.3 11.5 12.1 99.2 156.7 157.5 63.0 -5.1 -4.9
Development Budget 0.0 30.7 0.0 0.0 28.3 151.2 151.2 18.7 -2.5 -8.0
Independent Directorate of Local Governance 238.5 2,051.1 183.0 223.5 1,670.7 4,410.1 4,454.7 37.5 -380.4 -18.5
Operating Budget 220.0 1,699.8 160.8 212.3 1,497.0 2,431.7 2,476.2 60.5 -202.8 -11.9
Development Budget 18.5 351.3 22.3 11.2 173.7 1,978.4 1,978.4 8.8 -177.6 -50.6
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 1,062.6 9,846.0 1,094.6 1,084.8 10,747.7 17,899.9 19,088.3 56.3 901.7 9.2
Operating Budget 923.0 8,774.4 1,055.6 1,037.3 9,980.0 13,228.8 14,417.2 69.2 1,205.6 13.7

- 10 -
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 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 1,598.9 10,362.1 849.5 1,800.1 9,559.3 23,570.0 26,902.5 35.5 -802.8 -7.7
Operating Budget 183.0 1,505.8 176.2 134.0 2,434.3 529.7 3,862.1 63.0 928.4 61.7
Development Budget 1,415.9 8,856.3 673.3 1,666.1 7,125.1 23,040.4 23,040.4 30.9 -1,731.2 -19.5
Ministry of Transport and Aviation 130.9 890.5 174.7 25.5 680.9 2,361.8 2,366.8 28.8 -209.5 -23.5
Operating Budget 59.9 381.9 16.6 23.1 183.5 278.0 283.0 64.8 -198.5 -52.0
Development Budget 71.0 508.5 158.1 2.4 497.4 2,083.8 2,083.8 23.9 -11.1 -2.2
Ministry of Communication 106.0 877.9 180.2 129.8 651.7 2,811.4 2,816.0 23.1 -226.2 -25.8
Operating Budget 36.3 330.0 34.2 40.8 329.9 473.0 477.6 69.1 -0.1 0.0
Development Budget 69.7 547.9 145.9 89.0 321.8 2,338.4 2,338.4 13.8 -226.1 -41.3
Ministry of Energy and Water 325.2 2,825.8 194.0 212.1 3,652.8 10,969.3 11,028.6 33.1 827.0 29.3
Operating Budget 49.1 356.2 63.1 50.8 410.3 530.0 589.3 69.6 54.1 15.2
Development Budget 276.2 2,469.6 130.9 161.3 3,242.5 10,439.3 10,439.3 31.1 772.9 31.3
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 23.9 716.3 98.8 1,084.9 2,339.0 7,266.1 7,266.1 32.2 1,622.7 226.5
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 23.9 716.3 98.8 1,084.9 2,339.0 7,266.1 7,266.1 32.2 1,622.7 226.5
Ministry of Urban Development 125.8 741.8 40.8 38.2 341.0 1,433.5 1,450.6 23.5 -400.8 -54.0
Operating Budget 23.8 157.2 25.4 22.7 176.4 250.0 267.1 66.0 19.2 12.2
Development Budget 102.0 584.6 15.4 15.5 164.6 1,183.5 1,183.5 13.9 -420.0 -71.8
Independent Board of new Kabul 15.9 110.6 11.5 5.7 69.3 118.8 118.8 58.3 -41.3 -37.3
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 15.9 110.6 11.5 5.7 69.3 118.8 118.8 58.3 -41.3 -37.3
Ministry of Mines and Industries 196.1 1,179.8 166.7 162.1 984.6 2,331.7 2,382.3 41.3 -195.1 -16.5
Operating Budget 37.2 349.6 38.5 47.7 381.7 495.0 545.5 70.0 32.1 9.2
Development Budget 158.9 830.1 128.2 114.4 602.9 1,836.7 1,836.7 32.8 -227.2 -27.4
Geodesy and Cartography Office 13.8 97.1 8.0 18.1 90.9 138.0 141.2 64.4 -6.2 -6.3
Operating Budget 13.6 95.1 8.0 10.9 83.7 132.0 135.1 61.9 -11.4 -12.0
Development Budget 0.2 2.0 0.0 7.2 7.2 6.1 6.1 119.7 5.3 269.6
Directorate of Environment 15.0 126.9 12.7 19.2 131.3 152.3 152.3 86.2 4.4 3.5
Operating Budget 15.0 15.0 12.7 19.2 19.2 60.0 60.0 32.0 4.2 27.9
Development Budget 0.0 111.9 0.0 0.0 112.1 92.3 92.3 121.5 0.2 0.2
Afghanistan High Atomic Energy Commission 2.2 19.8 2.1 4.0 21.9 39.5 40.1 54.6 2.0 10.2
Operating Budget 2.2 19.8 2.1 4.0 21.9 39.5 40.1 54.6 2.0 10.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 54.3 444.4 25.1 113.1 763.6 3,574.0 3,574.0 21.4 319.2 71.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 54.3 444.4 25.1 113.1 763.6 3,495.0 3,495.0 21.8 319.2 71.8
Total Infrastructure and Natural Resources 2,608.1 18,393.0 1,763.9 3,612.9 19,286.4 57,888.3 60,995.2 31.6 893.4 4.9
Operating Budget 420.1 3,210.8 376.9 353.2 4,040.8 3,232.1 6,338.9 63.7 830.1 25.9
Development Budget 2,188.0 15,182.2 1,387.1 3,259.7 15,245.6 54,656.2 54,656.2 27.9 63.4 0.4
Ministry of Education 2,169.1 22,781.5 2,617.1 3,496.6 26,050.0 44,257.8 45,479.5 57.3 3,268.5 14.3
Operating Budget 1,965.4 19,576.9 2,309.1 2,687.0 21,111.7 30,390.0 31,611.7 66.8 1,534.8 7.8
Development Budget 203.7 3,204.6 308.0 809.6 4,938.3 13,867.8 13,867.8 35.6 1,733.7 0.5
Ministry of Higher Education 274.6 2,644.3 323.4 812.4 3,955.1 8,099.0 8,130.9 48.6 1,310.7 49.6
Operating Budget 205.1 205.1 251.2 514.9 514.9 4,000.0 4,031.9 12.8 309.8 151.0
Development Budget 69.5 2,439.2 72.2 297.5 3,440.1 4,099.0 4,099.0 83.9 1,000.9 41.0
Ministry of Information and Culture 100.0 683.3 30.8 40.8 384.9 665.1 684.0 56.3 -298.4 -43.7
Operating Budget 73.5 73.5 30.8 37.6 37.6 464.3 483.2 7.8 -35.9 -48.9
Development Budget 26.5 609.8 0.0 3.2 347.3 200.8 200.8 173.0 -262.5 -43.0
Science Academy 23.4 156.7 1.4 14.5 118.4 190.9 196.3 60.3 -38.3 -24.4
Operating Budget 12.5 135.6 1.4 14.4 113.7 170.6 176.0 64.6 -21.9 -16.2
Development Budget 10.9 21.1 0.0 0.1 4.7 20.4 20.4 23.1 -16.4 -77.7
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 0.0 531.8 634.6 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 343.0 445.8 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 48.2 309.2 17.6 32.8 155.8 592.9 598.0 26.1 -153.4 -49.6
Operating Budget 40.2 209.9 17.6 32.8 131.0 228.0 233.2 56.2 -79.0 -37.6
Development Budget 8.0 99.3 0.0 0.0 24.9 364.9 364.9 6.8 -74.4 -75.0
Total Education 2,615.3 26,575.0 2,990.4 4,397.0 30,664.2 54,515.4 55,901.3 54.9 4,089.1 15.4
Operating Budget 2,296.8 20,201.1 2,610.1 3,286.8 21,908.9 35,633.9 37,019.8 59.2 1,707.8 8.5
Development Budget 318.5 6,373.9 380.2 1,110.2 8,755.3 18,881.5 18,881.5 46.4 2,381.3 37.4
Ministry of Agriculture 442.1 3,560.3 284.5 252.5 5,005.0 8,383.4 8,482.6 59.0 1,444.7 40.6
Operating Budget 102.4 1,066.0 91.5 88.3 825.0 1,046.0 1,145.1 72.0 -241.0 -22.6

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 Operating Budget 6.0 107.7 16.4 5.1 114.2 155.0 157.0 72.8 6.5 6.0
Development Budget 63.3 450.4 23.8 118.4 768.3 909.1 909.1 84.5 317.9 70.6
Ministry of Rural Rehabilitation and Development 1,273.7 12,236.9 38.9 1,315.8 15,633.1 23,244.9 23,270.3 67.2 3,396.2 27.8
Operating Budget 54.7 389.3 34.4 45.1 365.2 510.0 535.4 68.2 -24.2 -6.2
Development Budget 1,219.0 11,847.5 4.5 1,270.7 15,267.9 22,734.9 22,734.9 67.2 3,420.3 28.9
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 1,785.1 16,355.2 363.6 1,691.8 21,520.6 33,039.7 33,166.2 64.9 5,165.4 31.6
Operating Budget 163.1 1563.1 142.4 138.4 1304.5 1961.0 2087.5 62.5 -258.6 -16.5
Development Budget 1622.1 14792.1 221.3 1553.3 20216.1 31078.7 31078.7 65.0 5,424.0 36.7
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 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 417.9 6,553.9 383.1 876.6 8,092.6 17,186.9 18,184.7 44.5 1,538.7 23.5
Operating Budget 231.3 1,994.3 330.6 343.6 2,409.8 2,525.2 3,523.0 68.4 415.6 20.8
Development Budget 186.6 4,559.6 52.5 532.9 5,682.8 14,661.7 14,661.7 38.8 1,123.1 24.6
Total Health 417.9 6,553.9 383.1 876.6 8,092.6 17,186.9 18,184.7 44.5 1,538.7 23.5
Operating Budget 231.3 1,994.3 330.6 343.6 2,409.8 2,525.2 3,523.0 68.4 415.6 20.8
Development Budget 186.6 4,559.6 52.5 532.9 5,682.8 14,661.7 14,661.7 38.8 1,123.1 24.6
Ministry of Frontiers and Tribal Affairs 49.2 287.5 23.5 36.7 282.0 562.7 586.6 48.1 -5.5 -1.9
Operating Budget 34.7 248.0 23.5 27.2 263.4 425.3 449.2 58.6 15.4 6.2
Development Budget 14.5 39.5 0.0 9.5 18.6 137.4 137.4 13.5 -20.9 -52.9
Ministry of Martyrs, Disabled and Social Affairs 899.1 9,220.3 1,564.4 1,344.4 15,165.1 2,382.5 17,160.7 88.4 5,944.8 64.5
Operating Budget 854.7 8,880.1 1,540.4 1,330.1 14,975.2 1,536.6 16,314.8 91.8 6,095.1 68.6
Development Budget 44.3 340.2 24.0 14.3 189.8 846.0 846.0 22.4 -150.3 -44.2
Ministry of Refugees and Repatriates 16.4 205.0 16.9 68.2 208.4 331.8 452.0 46.1 3.5 1.7
Operating Budget 16.4 190.7 16.9 51.6 185.7 209.1 329.4 56.4 -5.0 -2.6
Development Budget 0.0 14.3 0.0 16.6 22.8 122.6 122.6 18.6 8.5 59.7
Ministry of Women Affairs 18.3 151.6 12.2 14.3 123.2 236.0 237.1 52.0 -28.3 -18.7
Operating Budget 13.9 124.0 11.9 14.1 120.7 187.0 188.2 64.1 -3.4 -2.7
Development Budget 4.4 27.5 0.3 0.3 2.6 49.0 49.0 5.2 -25.0 -90.7
Office of Disaster Preparedness 8.7 58.0 5.4 7.0 56.8 125.9 128.3 44.3 -1.2 -2.1
Operating Budget 8.7 54.2 5.4 7.0 54.5 95.5 97.8 55.7 0.3 0.5
Development Budget 0.0 3.8 0.0 0.0 2.3 30.5 30.5 7.6 -1.5 -39.6
Directorate of Kochis 3.8 53.5 2.8 3.6 34.9 90.4 92.5 37.7 -18.7 -34.8
Operating Budget 3.8 28.7 2.8 3.6 34.9 59.2 61.4 56.8 6.2 21.7
Development Budget 0.0 24.9 0.0 0.0 0.0 31.1 31.1 0.0 -24.9 -100.0
Total Social Protection 995.4 9,975.9 1,625.1 1,474.1 15,870.4 3,729.3 18,657.3 85.1 5,894.5 59.1
Operating Budget 932.2 9,525.7 1,600.9 1,433.5 15,634.3 2,512.8 17,440.7 89.6 6,108.6 64.1
Development Budget 63.2 450.2 24.3 40.7 236.1 1,216.5 1,216.5 - 214.1 - 47.6
Ministry of Finance 279.0 5,486.3 418.6 453.0 4,010.5 6,421.6 7,822.5 51.3 -1,475.8 -26.9
Operating Budget 176.6 4,036.4 313.5 243.7 2,371.1 1,847.0 3,247.9 73.0 -1,665.2 -41.3
Development Budget 102.4 1,449.9 105.1 209.3 1,639.4 4,574.6 4,574.6 35.8 189.4 13.1
Ministry of Commerce 41.4 374.4 44.7 69.8 652.8 754.4 968.2 67.4 278.5 74.4
Operating Budget 27.9 264.4 23.3 40.8 475.5 390.0 603.8 78.7 211.1 79.8
Development Budget 13.5 109.9 21.4 29.1 177.3 364.4 364.4 48.7 67.4 61.3
Ministry of Economy 49.9 178.5 27.2 46.1 118.9 608.9 610.0 19.5 -59.6 -33.4
Operating Budget 18.1 92.8 16.2 20.9 98.9 259.0 260.1 38.0 6.0 6.5
Development Budget 31.8 85.7 11.0 25.2 20.0 349.9 349.9 5.7 -65.7 -76.6
Control and Audit Office 37.0 0.0 22.0 22.1 0.0 721.0 735.0 0.0 0.0 N/A
Operating Budget 17.4 0.0 12.6 17.5 0.0 110.7 124.7 0.0 0.0 N/A
Development Budget 19.7 0.0 9.3 4.7 0.0 610.3 610.3 0.0 0.0 N/A
Central Statistics Office 15.8 6,632.0 11.2 15.0 5,363.9 433.4 435.3 1,232.1 -1,268.0 -19.1
Operating Budget 11.1 4,629.0 11.1 12.5 3,195.9 142.5 144.4 2,213.2 -1,433.0 -31.0
Development Budget 4.8 2,003.0 0.1 2.4 2,168.0 290.9 290.9 745.2 165.0 8.2
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 423.1 12,671.2 523.6 606.1 10,146.2 8,985.1 10,616.9 95.6 - 2,525.0 - 19.9
Operating Budget 250.9 9,022.6 376.8 335.4 6,141.4 2,749.2 4,380.9 140.2 - 2,881.2 - 31.9
Development Budget 172.1 3,648.6 146.9 270.6 4,004.7 6,236.0 6,236.0 64.2 356.2 9.8
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 4.4 62.7 4.9 3.4 37.4 226.4 229.4 16.3 -25.3 -40.3
Operating Budget 4.4 4.4 4.9 3.4 3.4 65.1 68.1 5.0 -1.0 -22.9
Development Budget 0.0 58.3 0.0 0.0 34.0 161.3 161.3 21.1 -24.3 -41.7
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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 19,604.7 179,906.3 19,935.3 27,076.7 208,450.7 28,544.4 15.9

150 Sale of Land and Buildings 2.4 31.9 1.9 0.4 26.0 -5.9 -18.5

2+150 TOTAL GROSS EXPENDITURE 19,607.1 179,938.2 19,937.2 27,077.1 208,476.7 28,538.5 15.9
RECURRENT EXPENDITURE 16,136.2 152,725.4 18,013.2 22,384.1 177,257.2 24,531.8 16.1
CAPITAL EXPENDITURE 3,470.8 27,212.8 1,924.0 4,693.0 31,219.5 4,006.7 14.7

701 General Public Services 2,036.7 21,905.2 2,688.9 5,077.7 26,053.2 4,148.0 18.9
Recurrent Expenditure 1,805.0 20,104.3 2,412.4 3,506.7 21,532.7 1,428.4 7.1
Capital Expenditure 231.7 1,800.9 276.5 1,571.0 4,520.5 2,719.6 151.0
702 Defence 4,843.2 41,963.5 6,683.8 6,427.2 54,284.6 12,321.1 29.4
Recurrent Expenditure 4,223.4 39,513.4 5,979.3 5,814.9 51,174.1 11,660.7 29.5
Capital Expenditure 619.9 2,450.1 704.5 612.4 3,110.5 660.4 27.0
703 Public Order and Safety 4,219.5 37,417.3 3,360.7 4,504.1 34,771.7 -2,645.6 -7.1
Recurrent Expenditure 3,770.2 35,111.6 3,350.6 4,479.7 34,561.0 -550.6 -1.6
Capital Expenditure 449.3 2,305.7 10.1 24.4 210.8 -2,095.0 -90.9
704 Economic Affairs 4,359.2 34,919.9 2,115.4 4,111.0 38,705.8 3,785.8 10.8
Recurrent Expenditure 2,382.5 16,810.5 1,380.4 1,939.3 17,249.9 439.4 2.6
Capital Expenditure 1,976.7 18,109.5 734.9 2,171.7 21,455.9 3346.4 18.5
705 Environmental Protection 8.8 88.4 8.0 22.3 116.8 28.4 32.1
Recurrent Expenditure 8.4 86.7 8.0 11.6 83.3 -3.4 -3.9
Capital Expenditure 0.4 1.7 0.0 10.8 33.5 31.8 1830.4
706 Housing and Communal Ammenities 122.9 720.9 54.5 139.1 608.4 -112.4 -15.6
Recurrent Expenditure 31.4 224.9 36.2 37.6 287.9 62.9 28.0
Capital Expenditure 91.5 495.9 18.3 101.5 320.5 -175.4 -35.4
707 Health 424.4 6,666.0 389.5 881.4 8,145.4 1,479.4 22.2
Recurrent Expenditure 401.3 6,484.3 384.5 876.9 7,972.5 1,488.1 22.9
Capital Expenditure 23.1 181.6 5.1 4.5 172.9 -8.7 -4.8
708 Recreation, Culture and Religion 211.8 1,838.9 177.9 190.3 1,159.1 -679.8 -37.0
Recurrent Expenditure 164.5 1,377.2 169.6 187.3 1,022.9 -354.4 -25.7
Capital Expenditure 47.3 461.7 8.4 3.0 136.3 -325.4 -70.5
709 Education 2,499.8 25,796.6 2,941.0 4,310.8 30,030.3 4,233.8 16.4
Recurrent Expenditure 2,480.8 24,477.4 2,775.8 4,118.8 28,777.9 4,300.5 17.6
Capital Expenditure 18.9 1,319.1 165.2 192.0 1,252.5 -66.7 -5.1
710 Social Protection 880.8 8,621.5 1,517.4 1,413.1 14,601.3 5,979.8 69.4
Recurrent Expenditure 868.6 8,535.1 1,516.4 1,411.5 14,595.1 6,060.1 71.0
Capital Expenditure 12.2 86.4 1.0 1.7 6.2 -80.3 -92.9
Source: FPD using AFMIS data downloaded on the 13 October 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

Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 1393 Comparison to 1392 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 3,468.5 27,180.9 1,922.1 4,692.6 31,193.5 4,012.6 14.8
Land and Buildings 2,050.0 14,039.3 1,087.2 2,203.9 14,895.1 855.8 6.1
251/8 Purchase of Land and Buildings 2,052.4 14,071.2 1,089.1 2,204.4 14,921.2 849.9 6.0
251 Buildings and Structures 1,951.3 13,561.6 957.6 2,201.3 14,384.3 822.7 6.1
258 Land 101.1 509.7 131.5 3.1 536.9 27.2 5.3
150 Sale of Land and Buildings -2.4 -31.9 -1.9 -0.4 -26.0 5.9 -18.5
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) 642.9 3,733.2 771.9 976.0 3,947.7 214.5 5.7
257 Valuables 0.0 0.0 0.0 0.0 0.3 0.3 N/A
259 Capital Advance Payments 775.6 9,407.0 63.1 1,512.6 12,350.3 2,943.3 31.3
Source: FPD using AFMIS data downloaded on the 13 October 2014

Code (In millions of Afghanis) 1392 1392 1393 1393 1393 1393 Comparison to 1392
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES -34,638.9 -34,495.1 5,334.9 10,650.3 32,700.3 67,195.4 -194.8

3 NET ACQUISITION OF FINANCIAL ASSETS -34,490.4 -8,680.5 7,203.5 10,165.6 31,697.9 40,378.4 -465.2
Domestic -34,490.4 -8,680.5 7,203.5 10,165.6 31,697.9 40,378.4 -465.2
Currency and Deposits -31,248.1 -452.6 4,837.3 8,697.1 33,080.0 33,532.6 -7408.9
311 Treasury Single Account -32,734.6 -582.3 2,024.0 8,259.4 34,627.4 35,209.7 -6046.7
313 Donor Accounts 1,486.6 127.0 2,811.8 437.7 -1,548.9 -1,675.9 -1320.0
314/90 Other Deposit Accounts 0.0 2.7 1.5 0.0 1.5 -1.2 -44.6
317 Loans -41.8 -29.4 0.5 -12.4 -1,125.7 -1,096.2 3722.3
319 Other Accounts Receivable -99.9 -52.0 7.8 260.9 899.2 951.1 -1830.0
Other Assets -3,100.6 -8,146.5 2,358.0 1,220.0 -1,155.6 6,990.9 -85.8
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES -148.5 -25,814.6 -1,868.7 484.7 1,002.4 26,817.0 -103.9
Domestic -229.7 -26,482.1 -1,996.4 300.1 -247.7 26,234.4 -99.1
411 Accounts Payable -932.1 1,021.7 -1,969.9 160.1 378.5 -643.2 -63.0
413 Pension Liabilities -0.2 0.1 -25.4 8.2 8.0 7.8 5608.5
423 Other Payables 0.0 0.0 0.1 0.0 0.1 0.1 11560.2
451 Other Liabilities 702.5 -27,504.0 -1.2 131.7 -634.3 26,869.7 -97.7
Foreign 81.3 667.6 127.7 184.6 1,250.1 582.5 87.3
431 Foreign Currency -12.8 -40.4 1.3 8.4 -2.3 38.1 -94.3
181-2 Loans 94.1 707.9 126.4 176.2 1,252.4 544.5 76.9
Source: FPD using AFMIS data downloaded on the 13 October 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
Sun - 9 Sun - 9 Asa - 8 Sun - 9 Sun - 9 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 54,243.5 214,241.0 14,600.4 16,426.4 176,032.0 -38,209.1 -17.8
2-25 Expenditures (Recurrent) 16,136.2 152,725.4 18,013.2 22,384.1 177,257.2 24,531.8 16.1
23 Interest 0.0 172.1 78.3 0.0 273.9 101.8 59.1

Net Balance (1-2-25) 38,107.3 61,515.6 -3,412.8 -5,957.7 -1,225.2 -62,740.9 -102.0
Primary Balance (1-2-25+23) 38,107.3 61,687.8 -3,334.5 -5,957.7 -951.3 -62,639.1 -101.5

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 3,468.5 27,180.9 1,922.1 4,692.6 31,193.5 4,012.6 14.8

Net Lending-Borrowing (1-2) 34,638.9 34,334.7 -5,334.9 -10,650.3 -32,418.7 -66,753.5 -194.4

Financing (3+4+5) -34,638.9 -34,334.7 5,334.9 10,650.3 32,418.7 66,753.5 -194.4

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets -34,490.4 -8,680.5 7,203.5 10,165.6 31,697.9 40,378.4 -465.2
4 Net Acquisition of Financial Liabilities -148.5 -25,814.6 -1,868.7 484.7 1,002.4 26,817.0 -103.9

5 RETAINED EARNINGS 0.0 160.4 0.0 0.0 -281.5 -441.9

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 13 October 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
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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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