1394-Monthly Fiscal Bulletin 3

Monthly F is cal B ulletin, Month 3, 1394
COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 4 May 2015
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 8.1 billion compared to Afs 7.5
billion in month 2, while for the YTD 1394, the total domestic revenues were Afs 23.5 billion.
o Total operating grant receipts during month 3 FY 1394 were Afs 16 billion, whereas in month 2, it
was Afs 0.6 billion.
o Total operating expenditures during this month were Afs 23.8 billion as compared to Afs 10.6 billion
in month 2 , whereas for the YTD, total spending was around Afs 37 billion.
o For the YTD 1394, the operating budget balance (including grants) was in a surplus of Afs 25.3
billion, compared to a surplus of Afs 5.8 billion same period in 1393.
Development Budget Highlights:
o Total development budget expenditures, in month 3 FY 1394, were Afs 6.8 billion compared to Afs
1.1 billion in month 2, whereas for the YTD 1394, total development expenditures were Afs 8.1
billion.
o The development grants receipts in month 3 were Afs 8.1 billion compared to Afs 4.1 billion
received in month 2 FY 1394.
o The Development Budget balance for the YTD 1394 was a surplus of Afs 0.02 billion compared to a
deficit of Afs 1.2 billion the same period in FY 1393. - 1 -
Total Domestic Revenue
(Afs million) 123,923 REVENUE SUMMARY
111,531 This section illustrates revenues
99,138 received from the Government that
86,746
are used to finance its expenditures
and deliver Government services.
76,419
These revenues may either be
66,092
domestically raised revenues or donor
55,765
grants. Further information is
46,265
36,764 available in Tables 2 and 3.
27,263 Total revenue
18,175 23,490 Domestic Revenue Developments
Original Target
9,088 15,436
7,922
AFMIS data extract 4 May 2015
Total domestic revenues for the
YTD were Afs 23.5 billion
Domestic Revenue (Afs billion) against the original target of
15.0
1393 YTD 1394 YTD 1394 YTD Target
Afs 27.3 billion, a shortfall of Afs
3.8 billion or 13.8 percent.
12.8
11.7
Total YTD tax revenues for 1394
were Afs 11.7 billion, lower than
both the actual YTD for 1393
and the YTD target for 1394.
6.5 6.8
6.1
Total YTD customs duties for
3.9 4.1 4.2 1394 were Afs 6.5 billion, falling
slightly behind the YTD target
0.7
1.2 1.3
for 1394, however higher than
the YTD actual 1393.
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
Taxes Miscellaneous
Total YTD non-tax revenues
were Afs 4.1 billion in FY 1394,
lower than the YTD target for
Donor Grants Afs billion
1393 YTD 1394 YTD
1394 but higher than the YTD
actual for 1393.
38.7
Donor Grant Developments
Total YTD operating grants
receipts were Afs 38.7 billion,
21.0 where as for the YTD 1393, it
was Afs 21 billion
11.1 Total YTD development grants
8.1
receipts were around Afs 8.1
which is lower by Afs 3 billion
Operating Grants Development Grants than the previous years
AFMIS data extract 4 May 2015 development grand receipt.
-2-
283,486 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 259,862
This section illustrates the expenditures
236,239
incurred by the Government for the year
212,615
Previous year expenditure 188,991

to date for the delivery of Government
Operating Expenditure
165,367 services. Further information on the
Budget
141,743 breakdown of these expenditures by
118,119 spending type and sectors for the
94,495 operating and development budgets is
70,872
available in Tables 4 to 8.
47,248 36,962
23,624 13,132
Operating Budget
2,484
Total YTD operating expenditures

Development Budget 152,687 were Afs 37 billion by end of 3rd
Expenditure 139,963 month of 1394, which is slightly
127,239
(Afs million) lower than the actual for the same
114,515
Development Expenditure 101,791
period in 1393, but significantly
Budget (Pre MYR)
89,067 88,206 lower than the YTD buget target for
Previous year expendiuture 80,855
Budget excl. Carry forward
76,343 73,505 1394.
66,154

63,619
58,804 Total YTD wage spending was Afs
50,896 51,453
38,172 36,752
44,103 31.3 billion by end of month 3 of
25,448
22,051
29,402
1394, compared to Afs 32.5 billion in
14,701
12,724
7,350 8,116 AFMIS data extract 4 May 2015
the same period in FY 1393.
162 1,222
Expenditures on goods and services
for the YTD 1394 were Afs 4.7 billion
Expenditure by Economic Category (Afs billion)
160.0 1393 YTD 1394 YTD 1394 Budget compared to Afs 3.3 billion for the
same period in FY 1393.
140.0
120.0
Development Budget
102.0
100.0 Total YTD development expenditures
80.0
were Afs 8.1 billion by end of month
71.3
3 of FY 1394, lower than the YTD
60.0
budget (including carry forward), YTD
41.1
40.0
32.5 31.3 31.1 29.7
budget target (excluding carry
20.0
forward), and the YTD actual for
3.3 4.7 4.9 3.2
0.2 0.3
7.9 8.5
4.9
2.5 0.6
1393.

-
Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and Total YTD expenditures on goods and
(operating) (development) (operating) (development) Interest
services were Afs 3.2 billion
compared to 4.9 billion the same
period FY 1393.
Expenditures on acquisition of non-
financial assets for the YTD 1394
were Afs 4.9 billion compared to Afs
8.5 billion for the same period FY
-3- 1393.
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)
28%
Presidents Office 360.9
394.4
43%
Ministry of Finance 706.0
706.9 1394 Current Allocated Budget
Independent Directorate of Local 22%
393.5 1394 YTD Expenditure
Governance 406.1
25% 1393 YTD Expenditure
Ministry of Public Health 523.4
660.6
34%
Ministry of Higher Education 748.6
391.9 Budget Execution rates
16%
Ministry of Foreign Affairs 311.0
500.5
59%
General Directorate of National Security 2,965.8
2,706.9
21%
Ministry of Defence 10,742.1
10,128.0
26%
Ministry of Education 5,136.2
5,554.3
26%
Ministry of Interior 10,583.4
10,066.1
10 Largest Development Budgets YTD expenditure (Afs million)

1394 Approved Budget
3%
Ministry of Mines and Industries 66.8
182.9 1394 YTD Expenditure
2%
Ministry of Transport and Aviation 1.6
1393 YTD Expenditure
0.0
10%
Civil Aviation Authority 418.2
0.0
7%
Ministry of Agriculture 558.4 Budget Execution rates
647.1
6%
Ministry of Finance 281.8
268.2
2%
Ministry of Public Health 343.6
758.1
2%
Ministry of Education 290.0
681.6
5%
Ministry of Energy and Water 479.1
706.9
10%
Ministry of Public Works 2,644.1
2,179.4
Ministry of Rural Rehabilitation and 1%

431.4
Development 6,159.9
-4-
TABLES
Table 1. Budget Summary
Code (In mi l l i ons of Afghani s) 1393 1393 1394 1394 1394

Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 1394 Comparison to 1393 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 27,829.5 44,360.9 8,085.5 24,047.3 62,237.5 17876.6 40.3
1 Domesti c Revenues 9,698.6 23,398.7 7,514.2 8,053.9 23,489.8 91.1 0.4
1-19 Operati ng Grants 18,130.9 20,962.2 571.3 15,993.4 38,747.7 17785.5 84.8
Operating Expenditures 20,308.7 38,483.0 10,648.3 23,829.8 36,961.9 -1521.0 -4.0
21 Compensati on of Empl oyees 16,172.5 32,496.7 9,959.7 19,085.7 31,349.6 -1147.1 -3.5
22 Use of Goods and Servi ces 2,192.6 3,294.6 661.5 3,852.5 4,693.6 1398.9 42.5
23 Interest 2.9 64.4 25.6 78.0 103.7 39.2 60.8
24 Soci al Transfers 1,784.1 2,407.5 0.0 519.3 519.3 -1888.2 -78.4
25 Gross Acqui si ti on of Nonfi nanci al Assets 156.7 219.7 1.5 294.3 295.8 76.2 34.7
Operating Budget Balance
Excl udi ng Grants -10,610.1 -15,084.3 -3,134.1 -15,775.9 -13,472.2 1612.1 -10.7
Incl udi ng Grants 7,520.8 5,878.0 -2,562.8 217.5 25,275.5 19397.6 330.0
DEVELOPMENT BUDGET
Development Grants 7,036.3 11,063.9 2,242.1 4,103.4 8,134.0 -2930.0 -26.5
Development Expenditures 11,295.9 13,340.3 1,060.2 6,893.2 8,115.6 -5224.7 -39.2
21 Compensati on of Empl oyees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Servi ces 3,798.5 4,869.0 453.1 2,723.4 3,176.5 -1692.5 -34.8
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Soci al Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acqui si ti on of Nonfi nanci al Assets 7,497.4 8,471.3 607.1 4,169.9 4,939.1 -3532.2 -41.7
Development Budget Balance -4,259.6 -2,276.3 1,181.9 -2,789.9 18.4 2294.7 -100.8
INTEGRATED BUDGET
Revenues 34,865.8 55,424.9 10,327.5 28,150.7 70,371.5 14946.6 27.0
Domesti c Revenues 9,698.6 23,398.7 7,514.2 8,053.9 23,489.8 91.1 0.4
Grants 25,167.2 32,026.2 2,813.3 20,096.8 46,881.7 14855.5 46.4
Expenditures 31,604.6 51,823.2 11,708.5 30,723.0 45,077.6 -6745.7 -13.0
Balances
Excl udi ng Grants -21,906.0 -28,424.6 -4,194.3 -22,669.1 -21,587.8 6836.8 -24.1
Incl udi ng Grants 3,261.2 3,601.6 -1,380.9 -2,572.3 25,293.9 21692.3 602.3
Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues i ncl udi ng Grants (Operati ng and Devel opment) 34,865.8 55,424.9 10,327.5 28,150.7 70,371.5 14946.6 27.0
2-25 Recurrent Expendi tures (excl udes code 25) 23,950.6 43,132.3 11,099.9 26,258.8 39,842.6 -3289.7 -7.6
23 Interest 64.4 64.4 25.6 78.0 103.7 39.2 60.8
Net Balance (1-2-25) 10,915.2 12,292.6 -772.4 1,891.9 30,528.9 18236.3 148.4
Primary Balance (1-2-25+23) 10,918.1 12,357.0 -746.7 1,969.9 30,632.5 18275.5 147.9
(Refer to Tabl e 11 for fi nanci ng i nformati on)
Source: FPD using AFMIS data downloaded on the 4 May 2015
Table 2. Intergrated Core Budget Revenues
Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 1394 Comparison to 1393
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1394 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 34,865.8 55,424.9 10,327.5 28,150.7 70,371.5 14,946.6 27.0
1-19 REVENUES excluding grants 9,698.6 23,398.7 7,514.2 8,053.9 23,489.8 27,263.0 86.2 91.1 0.4
DOMESTIC REVENUES 9,698.6 23,398.7 7,514.2 8,053.9 23,489.8 27,263.0 86.2 91.1 0.4
11 Tax Revenues 5,681.4 12,758.3 3,289.7 4,149.8 11,657.4 14,999.0 77.7 -1,100.9 -8.6
111 Fixed Taxes 877.4 2,660.2 791.7 743.1 2,257.3 2,944.2 76.7 -402.9 -15.1
112 Income Taxes 2,154.2 4,705.7 1,402.5 1,837.5 4,423.8 4,739.8 93.3 -281.9 -6.0
113 Property Taxes 74.6 222.1 63.8 94.0 231.4 198.3 116.7 9.3 4.2
114 Sales Taxes 1,462.8 3,703.7 875.6 1,020.9 3,945.3 5,802.2 68.0 241.6 6.5
116 Other Taxes 1,112.5 1,466.5 156.1 454.2 799.5 1,314.4 60.8 -667.0 -45.5
12 Customs Duty, Import Taxes 1,998.1 6,090.2 2,311.4 2,090.8 6,521.3 6,780.1 96.2 431.1 7.1
13 Non Tax Revenue 1,602.8 3,865.4 1,477.8 1,243.8 4,122.4 4,229.8 97.5 257.1 6.7
131 Income from Capital Property 82.7 305.0 111.8 84.1 292.2 391.8 74.6 -12.8 -4.2
132 Sales of Goods and Services 200.7 734.5 186.9 236.9 944.9 811.5 116.4 210.3 28.6
133 Administrative Fees 1,115.1 2,423.7 934.7 826.1 2,453.1 2,567.7 95.5 29.4 1.2
134 Royalties 12.9 43.5 21.5 4.7 72.0 102.7 70.1 28.5 65.5
135 Non Tax Fines and Penalties 45.4 173.9 103.7 72.1 204.7 186.4 109.8 30.8 17.7
136 Extractive Industry 146.0 184.7 119.3 20.0 155.6 169.7 91.7 -29.1 -15.8
14 Miscellaneous Revenue -138.9 -285.5 101.2 68.4 348.3 116.6 298.8 633.8 -222.0
17 Social Contributions 555.2 970.4 334.2 501.1 840.4 1,137.6 73.9 -130.0 -13.4
GRANTS 25,167.2 32,026.2 2,813.3 20,096.8 46,881.7 14,855.5 31.7

191-2 Foreign Governments 18,130.9 20,962.2 571.3 15,993.4 38,747.7 17,785.5 45.9
192-4 International Organisation 7,036.3 20,962.2 2,242.1 4,103.4 0.0 -20,962.2 N/A
TOTAL OPERATING BUDGET REVENUE 27,826.9 44,332.2 8,067.4 24,046.8 62,207.4 17,875.2 28.7
Domestic Revenues 9,696.0 23,369.9 7,496.2 8,053.4 23,459.7 27,263.0 86.0 89.8 0.4
as percentage of total 52.7 52.7 92.9 33.5 37.7
External Grant Support 18,130.9 20,962.2 571.3 15,993.4 38,747.7 17,785.5 45.9
as percentage of total 47.3 47.3 7.1 66.5 62.3
-5-
Table 3. Integrated Core Budget Domestic Revenues by Province
Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 1394 Comparison to 1393
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 Hou - 3 % of 1394 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 9,698.6 23,398.7 7,514.2 8,053.9 23,489.8 55,765.3 42.1 91.1 0.4
01 Kabul 293.9 621.0 163.9 334.0 643.5 1,198.5 53.7 22.5 3.6
02 Kapisa 11.1 16.9 11.7 17.5 32.5 56.8 57.3 15.6 92.4
03 Parwan 14.7 26.5 21.3 28.5 55.9 105.8 52.8 29.3 110.6
04 Wardak 7.2 19.6 14.2 24.9 43.5 83.2 52.3 23.9 121.7
05 Logar 10.4 19.5 9.7 23.5 40.8 67.2 60.7 21.4 109.8
06 Nangarhar 815.3 2,488.5 1,070.2 208.3 2,184.7 5,652.7 38.6 -303.9 -12.2
07 Laghman 9.7 17.0 11.7 28.2 46.1 69.9 65.9 29.1 170.5
08 Pangsher 6.4 9.6 5.5 8.4 39.8 36.4 109.2 30.2 316.3
09 Baghlan 12.8 38.0 30.5 33.4 74.5 138.1 53.9 36.5 95.9
10 Bamyan 6.7 11.3 9.4 11.5 23.4 49.5 47.3 12.2 108.1
11 Ghazni 18.2 43.0 27.6 44.9 89.8 139.6 64.3 46.8 108.9
12 Paktika 9.8 19.8 23.0 52.7 100.2 76.3 131.4 80.4 405.4
13 Paktiya 100.5 244.1 78.2 154.6 306.2 333.9 91.7 62.1 25.4
14 Khost 60.4 152.8 44.0 43.7 136.7 587.7 23.3 -16.1 -10.5
15 Kunar 5.9 25.2 16.4 21.0 46.0 165.8 27.8 20.8 82.8
16 Nuristan 0.1 0.1 0.8 2.2 2.9 19.4 15.2 2.8 2412.5
17 Badakhshan 17.3 30.4 15.1 32.0 62.8 140.2 44.8 32.4 106.4
18 Takhar 25.2 47.3 22.6 11.8 95.8 147.9 64.8 48.6 102.7
19 Kunduz 73.7 183.0 54.9 44.1 135.7 624.1 21.8 -47.3 -25.8
20 Samangan 4.1 17.2 11.2 14.3 32.2 53.3 60.4 15.0 87.0
21 Balkh 603.1 1,915.5 530.8 651.8 1,755.3 4,631.1 37.9 -160.2 -8.4
22 Saripul 5.8 11.9 10.0 11.5 29.0 42.7 67.9 17.1 143.2
23 Ghor 5.7 10.9 9.1 12.0 23.5 69.1 34.0 12.6 116.2
24 Dikondy 3.5 6.6 1.2 11.7 15.1 33.2 45.3 8.5 129.5
25 Uruzgan 2.5 3.9 1.8 4.5 24.2 33.4 72.3 20.2 514.7
26 Zabul 0.9 9.9 4.9 8.3 15.1 50.1 30.1 5.2 53.1
27 Kandahar 227.2 713.7 332.1 432.0 1,060.9 1,383.1 76.7 347.2 48.7
28 Jawzjan 13.2 30.9 22.8 29.0 62.9 115.9 54.2 32.0 103.3
29 Faryab 294.1 899.4 216.2 189.4 578.9 2,098.7 27.6 -320.5 -35.6
30 Helmand 52.7 84.1 48.2 22.1 95.2 300.1 31.7 11.1 13.2
31 Badghis 5.9 11.4 3.3 8.6 15.1 42.2 35.7 3.6 31.6
32 Herat 1,142.2 2,981.9 1,379.7 1,499.6 4,004.6 9,013.6 44.4 1,022.6 34.3
33 Farah 187.0 565.5 155.5 271.0 574.5 968.5 59.3 9.0 1.6
34 Nimroz 564.9 1,506.9 556.4 593.9 1,679.0 2,585.7 64.9 172.1 11.4
90 Central Ministries 5,086.4 10,615.3 2,600.5 3,169.0 9,363.6 24,651.3 38.0 -1,251.7 -11.8
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
-6-
Table 4. Intergrated Core Budget Expenditures by Economic Category
Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 31,604.6 51,823.2 11,708.5 30,723.0 45,077.6 436,172.9 10.3 -6,745.7 -13.0
Operating Budget 20,308.7 38,483.0 10,648.3 23,829.8 36,961.9 283,486.3 13.0 -1,521.0 -4.0
Development Budget 11,295.9 13,340.3 1,060.2 6,893.2 8,115.6 152,686.5 5.3 -5,224.7 -39.2
2* TOTAL NET EXPENDITURES 31,599.4 51,809.3 11,706.2 30,719.8 45,068.0 -6,741.3 -13.0
Operating Budget 20,303.5 38,469.0 10,646.0 23,826.5 36,952.4 -1,516.6 -3.9
Development Budget 11,295.9 13,340.3 1,060.2 6,893.2 8,115.6 -5,224.7 -39.2
21 Compensation of Employees 16,172.5 32,496.7 9,959.7 19,085.7 31,349.6 101,952.4 30.7 -1,147.1 -3.5
Operating Budget 16,172.5 32,496.7 9,959.7 19,085.7 31,349.6 101,952.4 30.7 -1,147.1 -3.5
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 5,991.1 8,163.6 1,114.6 6,575.9 7,870.1 72,235.3 10.9 -293.6 -3.6
Operating Budget 2,192.6 3,294.6 661.5 3,852.5 4,693.6 31,093.6 15.1 1,398.9 42.5
Development Budget 3,798.5 4,869.0 453.1 2,723.4 3,176.5 41,141.7 7.7 -1,692.5 -34.8
23 Interest 2.9 64.4 25.6 78.0 103.7 3,649.0 2.8 39.2 60.8
Operating Budget 2.9 64.4 25.6 78.0 103.7 3,649.0 2.8 39.2 60.8
24 Social Transfers 1,784.1 2,407.5 0.0 519.3 519.3 26,091.0 2.0 -1,888.2 -78.4
Operating Budget 1,784.1 2,407.5 0.0 519.3 519.3 26,091.0 2.0 -1,888.2 -78.4
25 Gross Acquisition of Nonfinancial Assets 7,654.0 8,691.0 608.6 4,464.2 5,234.9 79,195.2 6.6 -3,456.0 -39.8
Operating Budget 156.7 219.7 1.5 294.3 295.8 7,908.3 3.7 76.2 34.7
Development Budget 7,497.4 8,471.3 607.1 4,169.9 4,939.1 71,286.8 6.9 -3,532.2 -41.7
25* Net Acquisition of Nonfinancial Assets 7,648.8 8,677.0 606.4 4,461.0 10,450.8 1,773.8 20.4
Operating Budget 151.4 205.7 -0.7 291.1 286.3 80.6 39.2
Development Budget 7,497.4 8,471.3 607.1 4,169.9 10,164.5 1,693.3 20.0
Memo RECURRENT EXPENDITURES (excludes 25) 23,950.6 43,132.3 11,099.9 26,258.8 39,842.6 -3,289.7 -7.6
Operating Budget 20,152.1 38,263.3 10,646.8 23,535.4 36,666.1 -1,597.2 -4.2
Development Budget 3,798.5 4,869.0 453.1 2,723.4 3,176.5 -1,692.5 -34.8
* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include
contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).
Table 5. Core Budget Operating Expenditures
Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Hou - 3 Hou - 3 Dal - 2 Hou - 3 Hou - 3 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
2 TOTAL GROSS EXPENDITURES 20,308.7 38,483.0 10,648.3 23,829.8 36,961.9 283,486.3 13.0 -1,521.0 -4.0
2* TOTAL NET EXPENDITURES 20,303.5 38,469.0 10,646.0 23,826.5 36,952.4 -1,516.6 -3.9
21 Compensation of Employees 16,172.5 32,496.7 9,959.7 19,085.7 31,349.6 101,952.4 30.7 -1,147.1 -3.5
of which operating budget 16,172.5 32,496.7 9,959.7 19,085.7 31,349.6 -1,147.1 -3.5
211-3 Wages and Salaries 16,049.5 32,290.5 9,903.1 18,929.1 31,134.1 -1,156.4 -3.6
214-5 Social Benefits 123.0 206.3 56.6 156.6 215.5 9.2 4.5
214 Social Benefits - in Cash 123.0 206.3 56.6 156.6 215.5 9.2 4.5
219 Return of Salaries -25.5 -53.3 -19.7 -34.7 -55.7 -2.4 4.5
22 Use of Goods and Services 2,192.6 3,294.6 661.5 3,852.5 4,693.6 31,093.6 15.1 1,398.9 42.5
of which operating budget 2,192.6 3,294.6 661.5 3,852.5 4,693.6 1,398.9 42.5
221 Travel 236.1 388.5 67.5 186.2 264.5 -124.1 -31.9
222 Communications 240.5 360.7 47.1 238.7 290.1 -70.5 -19.6
223 Contracted Services 85.0 123.4 29.3 92.7 122.0 -1.4 -1.1
224 Repairs and Maintenance 408.9 540.2 59.0 230.2 312.3 -227.9 -42.2
225 Utilities 172.3 287.3 73.6 210.5 305.5 18.2 6.3
226 Fuel 407.9 806.0 309.2 2,348.6 2,772.0 1,965.9 243.9
227-9 Other Use of Goods and Services 641.8 788.5 75.8 545.5 627.2 -161.3 -20.5
23 Interest 2.9 64.4 25.6 78.0 103.7 3,649.0 2.8 39.2 60.8
24 Social Transfers 1,784.1 2,407.5 0.0 519.3 519.3 26,091.0 2.0 -1,888.2 -78.4
242 Subsidies 250.0 250.0 0.0 96.7 96.7 -153.3 -61.3
243-6 Grants to Government Units & Other organisations 2.3 7.7 0.0 44.4 44.4 36.7 476.0
247 Social Security 1,531.8 2,149.8 0.0 228.2 228.2 -1,921.6 -89.4
248-9 Other Social Transfers 0.0 0.0 0.0 150.0 150.0 150.0 N/A
25 Gross Acquisition of Nonfinancial Assets 156.7 219.7 1.5 294.3 295.8 7,908.3 3.7 76.2 34.7
of which operating budget 156.7 219.7 1.5 294.3 295.8 76.2 34.7
25* Net Acquisition of Nonfinancial Assets 151.4 205.7 -0.7 291.1 286.3 80.6 39.2
150 Sale of Land and Buildings -5.2 -13.9 -2.2 -3.2 -9.5 4.4 -31.6
251 Buildings and Structures 3.1 3.5 0.0 23.5 23.5 20.0 575.0
252 Machinery / Equipment (>50,000) 12.9 75.6 1.5 268.8 270.4 194.7 257.5
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
258 Land 140.7 140.7 0.0 0.0 0.0 -140.7 -100.0
259 Capital Advance Payments -0.1 -0.1 0.0 2.0 2.0 2.1 -1646.3
Memo RECURRENT EXPENDITURES (excludes 25) 20,152.1 38,263.3 10,646.8 23,535.4 36,666.1 -1,597.2 -4.2
-7-
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
(In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
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
TOTAL GROSS EXPENDITURES 31,539.4 52,773.4 11,658.8 30,239.2 45,721.1 406,214.2 436,172.9 10.5% -7,052.3 -13.4
Operating Budget 20,246.0 38,806.9 10,599.3 23,739.6 37,605.3 253,527.7 283,486.3 13.3% -1,201.7 -3.1
Development Budget 11,293.4 13,966.4 1,059.5 6,499.6 8,115.9 152,686.5 152,686.5 5.3% -5,850.6 -41.9
Security 11,114.9 23,709.4 7,143.8 16,146.8 24,925.5 191,983.6 101,425.2 24.6% 1,216.1 5.1
Operating Budget 11,039.4 23,624.7 7,132.6 16,046.1 24,813.6 190,928.8 100,370.4 24.7% 1,188.8 5.0
Development Budget 75.5 84.7 11.3 100.6 111.9 1,054.8 1,054.8 10.6% 27.2 32.2
Total Governance, Rule of Law and Human Rights 1,593.5 3,164.3 949.9 1,663.6 2,955.9 16,323.0 11,763.5 25.1% -208.4 -6.6
Operating Budget 1,451.1 2,968.0 949.9 1,562.5 2,854.8 13,143.0 8,583.4 33.3% -113.2 -3.8
Development Budget 142.4 196.3 0.0 101.1 101.1 3,180.0 3,180.0 3.2% -95.3 -48.5
Total Infrastructure and Natural Resources 3,604.4 4,525.0 1,090.4 4,709.5 6,040.1 66,783.8 66,687.4 9.1% 1,515.0 33.5
Operating Budget 605.5 867.6 168.7 529.7 776.4 3,225.1 3,128.7 24.8% -91.2 -10.5
Development Budget 2,998.9 3,657.5 921.7 4,179.8 5,263.7 63,558.7 63,558.7 8.3% 1,606.2 43.9
Total Education 5,057.9 7,521.5 1,863.9 4,360.3 6,431.0 56,234.8 43,174.8 14.9% -1,090.5 -14.5
Operating Budget 4,116.3 6,047.8 1,848.3 3,948.1 6,003.1 36,056.1 22,996.1 26.1% -44.7 -0.7
Development Budget 941.6 1,473.7 15.6 412.2 427.8 20,178.7 20,178.7 2.1% -1,045.8 -71.0
Total Health 901.7 1,418.6 102.6 699.9 867.0 18,501.3 17,569.3 4.9% -551.6 -38.9
Total Agriculture and Rural Development 6,573.8 7,407.6 107.5 1,201.5 1,340.4 41,544.0 41,042.2 3.3% -6,067.3 -81.9
Development Budget 6,339.3 7,037.7 14.1 975.7 989.7 39,635.9 39,635.9 2.5% -6,048.0 -85.9
Total Social Protection 1,877.3 2,652.0 90.6 485.8 626.1 3,603.8 6,869.7 9.1% -2,025.9 -76.4
Operating Budget 1,831.3 2,603.6 90.4 469.2 609.2 2,354.6 5,620.6 10.8% -1,994.4 -76.6
Total Economic Governance and Private Sector

Development 809.3 2,364.9 309.6 962.5 2,522.8 11,006.8 10,465.0 24.1% 157.9 6.7
Operating Budget 581.9 1,658.2 220.8 587.7 1,667.5 2,773.2 2,231.4 74.7% 9.2 0.6
Development Budget 227.4 706.7 88.9 374.8 855.4 8,233.6 8,233.6 10.4% 148.6 21.0
Total Unclassified 6.5 10.0 0.4 9.4 12.3 233.1 280.3 N/A 2.4 23.9
Operating Budget 6.5 6.5 0.4 6.6 6.6 118.8 47.7 4765.9% 0.0 0.6
Development Budget 0.0 3.4 0.0 2.8 5.8 114.2 232.7 2.5% 2.3 68.6
* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.
-8-
Table 7. Integrated Core Budget Gross Expenditures by Ministry
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 5,551.8 10,091.9 2,359 8,117.0 10,681.1 72,083.8 41,833.4 25.5 589.2 5.8
Operating Budget 5,526.1 10,066.1 2,347 8,030.5 10,583.4 71,696.3 41,445.8 25.5 517.3 5.1
Development Budget 25.8 25.8 11.3 86.5 97.8 387.6 387.6 25.2 72.0 279.1
Ministry of Defence 5,007.0 10,128.0 2,649.2 7,661.0 10,742.1 103,503.2 51,215.9 21.0 614.1 6.1
Operating Budget 5,007.0 10,128.0 2,649.2 7,661.0 10,742.1 103,503.2 51,215.9 21.0 614.1 6.1
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Ministry of Foreign Affairs 470.4 550.3 85.5 210.8 312.5 3,294.9 2,407.1 13.0 -237.7 -43.2
Operating Budget 420.7 500.5 85.5 209.3 311.0 2,854.1 1,966.3 15.8 -189.5 -37.9
Development Budget 49.7 49.7 0.0 1.5 1.5 440.8 440.8 0.3 -48.2 -97.0
Presidential Protective Service 85.6 232.4 6.2 145.3 211.3 1,077.1 844.8 25.0 -21.1 -9.1
Operating Budget 85.6 223.2 6.2 145.3 211.3 977.3 745.0 28.4 -12.0 -5.4
General Directorate of National Security 0.0 2,706.9 2,044.4 12.7 2,978.5 12,024.5 5,124.1 58.1 271.6 10.0
Operating Budget 0.0 2,706.9 2,044.4 0.0 2,965.8 11,897.9 4,997.4 59.3 258.9 9.6
Development Budget 0.0 0.0 0.0 12.7 12.7 126.7 126.7 10.0 12.7 N/A
Total Security 11,114.9 23,709.4 7,143.8 16,146.8 24,925.5 191,983.6 101,425.2 24.6 1,216.1 5.1
Operating Budget 11,039.4 23,624.7 7,132.6 16,046.1 24,813.6 190,928.8 100,370.4 24.7 1,188.8 5.0
Development Budget 75.5 84.7 11.3 100.6 111.9 1,054.8 1,054.8 10.6 27.2 32.2
Presidents Office 171.4 442.1 132.7 167.0 360.9 1,965.3 1,433.2 25.2 -81.2 -18.4
National Assembly Meshanro Jirga 26.0 127.4 44.1 38.7 110.1 556.1 413.4 26.6 -17.3 -13.6
National Assembly Wolesi Jirga 81.1 358.9 162.7 63.9 315.4 1,381.9 917.1 34.4 -43.4 -12.1
Operating Budget 81.1 358.9 162.7 63.9 315.4 1,366.2 901.4 35.0 -43.4 -12.1
Supreme Court 520.6 743.7 234.1 388.2 698.7 3,184.0 1,190.1 58.7 -45.0 -6.0
Ministry of Justice 72.2 120.0 29.3 102.4 132.7 1,022.9 846.0 15.7 12.7 10.6
Administrative Affairs 94.9 370.7 63.2 317.7 418.9 773.8 1,061.8 39.5 48.2 13.0
Operating Budget 94.9 370.7 63.2 317.7 418.9 732.0 1,020.0 41.1 48.2 13.0
Ministry of State and Parliamentart Affairs 4.6 13.5 4.3 4.3 12.2 109.5 127.1 9.6 -1.3 -9.5
Ministry of Haj and Religious Affairs 82.0 126.4 37.0 65.7 109.0 1,063.3 792.8 13.8 -17.4 -13.7
Attorney General 125.3 240.5 96.8 135.7 246.5 1,300.2 955.7 25.8 6.1 2.5
Operating Budget 121.5 228.4 96.8 131.0 241.7 1,072.5 728.1 33.2 13.3 5.8
Election Commission 10.5 23.1 5.2 13.4 21.7 151.2 91.8 23.6 -1.4 -6.3
IARCSC 41.0 85.0 6.5 53.7 72.1 721.1 614.4 11.7 -12.8 -15.1
Operating Budget 30.8 64.0 6.5 45.8 64.3 330.3 223.6 28.8 0.4 0.6
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 40.0 108.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 40.0 108.1 0.0 0.0 N/A
The High office of Oversight and Anti Corruption 38.0 57.9 7.9 30.1 44.5 227.6 222.1 20.1 -13.3 -23.0
Independent Directorate of Local Governance 326.1 455.2 126.1 282.7 413.0 3,353.5 2,931.8 14.1 -42.2 -9.3
Development Budget 49.2 49.2 0.0 19.5 19.5 1,145.5 1,145.5 1.7 -29.7 -60.4
Independent Electoral Complaints Commission 0.0 0.0 0.0 0.0 0.0 99.9 58.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 41.8 0.0 N/A 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 67.8 0.0 N/A 0.0 N/A
Chief Executive Office 0.0 0.0 0.0 0.0 0.0 305.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,593.5 3,164.3 949.9 1,663.6 2,955.9 16,323.0 11,763.5 25.1 - 208.4 - 6.6
Operating Budget 1,451.1 2,968.0 949.9 1,562.5 2,854.8 13,143.0 8,583.4 33.3 - 113.2 - 3.8
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is the
same as the latest approved budget.
-9-
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Works 2,293.5 2,588.5 36.5 2,873.4 2,926.2 25,983.0 26,700.6 11.0 337.8 13.0
Operating Budget 363.3 409.1 32.1 233.6 282.1 527.7 1,245.2 22.7 -127.0 -31.0
Development Budget 1,930.2 2,179.4 4.4 2,639.8 2,644.1 25,455.4 25,455.4 10.4 464.7 21.3
Ministry of Transport and Aviation 27.5 46.4 17.7 28.9 50.6 328.4 509.7 9.9 4.2 9.1
Ministry of Communication 66.8 113.8 30.3 65.8 107.0 789.4 692.4 15.4 -6.8 -6.0
Ministry of Energy and Water 610.1 808.7 96.4 483.9 592.2 10,564.5 10,321.8 5.7 -216.5 -26.8
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 573.8 573.8 0.0 0.0 N/A
Civil Aviation Authority 17.9 32.4 9.5 276.8 454.5 4,691.9 4,347.8 10.5 422.1 1304.3
Operating Budget 17.9 32.4 9.5 20.8 36.3 344.1 0.0 N/A 3.9 12.1
Development Budget 0.0 0.0 0.0 256.1 418.2 4,347.8 4,347.8 9.6 418.2 N/A
Da Brishna Shirkat 181.4 183.0 829.3 634.9 1,464.2 15,475.0 15,475.0 9.5 1,281.2 699.9
Development Budget 181.4 183.0 829.3 634.9 1,464.2 15,475.0 15,475.0 9.5 1,281.2 699.9
Ministry of Urban Development 32.3 53.7 13.4 111.9 132.7 1,784.2 1,666.4 8.0 79.0 147.3
Independent Board of new Kabul 17.6 28.7 0.0 14.5 14.5 110.2 110.2 13.1 -14.2 -49.6
Ministry of Mines and Industries 169.2 276.6 25.3 128.1 164.4 2,810.9 2,654.8 6.2 -112.2 -40.6
Geodesy and Cartography Office 12.4 24.1 12.9 18.8 35.9 146.9 121.1 29.6 11.7 48.6
Directorate of Environment 21.8 37.9 11.5 22.0 38.3 125.5 125.5 30.5 0.4 1.1
Afghanistan High Atomic Energy Commission 2.5 6.5 2.4 2.3 6.2 39.4 27.6 22.4 -0.3 -4.9
Municipalities 151.3 324.8 5.2 48.2 53.5 3,360.8 3,360.8 1.6 -271.3 -83.5
Total Infrastructure and Natural Resources 3,604.4 4,525.0 1,090.4 4,709.5 6,040.1 66,783.8 66,687.4 9.1 1,515.0 33.5
Operating Budget 605.5 867.6 168.7 529.7 776.4 3,225.1 3,128.7 24.8 - 91.2 - 10.5
Development Budget 2,998.9 3,657.5 921.7 4,179.8 5,263.7 63,558.7 63,558.7 8.3 1,606.2 43.9
Ministry of Education 4,296.7 6,235.9 1,647.2 3,665.2 5,426.2 46,668.3 36,402.5 14.9 -809.7 -13.0
Operating Budget 3,636.0 5,554.3 1,647.2 3,375.2 5,136.2 30,162.9 19,897.0 25.8 -418.1 -7.5
Ministry of Higher Education 672.8 1,147.4 197.9 564.6 852.6 7,669.6 5,262.4 16.2 -294.8 -25.7
Operating Budget 391.9 391.9 182.3 476.3 748.6 4,601.4 2,194.2 34.1 356.7 91.0
Ministry of Information and Culture 52.8 89.4 16.3 82.8 102.2 688.3 844.6 12.1 12.8 14.3
Science Academy 24.5 34.7 0.0 29.4 29.4 180.7 125.3 23.5 -5.3 -15.2
Afghanistan Cricket board 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Afghanistan football federation 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Radio and television of Afghanistan 0.0 0.0 0.0 0.0 0.0 497.7 93.7 0.0 0.0 N/A
National Olympic Committee 11.1 14.1 2.5 18.1 20.6 530.0 446.3 4.6 6.5 46.3
Total Education 5,057.9 7,521.5 1,863.9 4,360.3 6,431.0 56,234.8 43,174.8 14.9 - 1,090.5 - 14.5
Operating Budget 4,116.3 6,047.8 1,848.3 3,948.1 6,003.1 36,056.1 22,996.1 26.1 - 44.7 - 0.7
Development Budget 941.6 1,473.7 15.6 412.2 427.8 20,178.7 20,178.7 2.1 - 1,045.8 - 71.0
Ministry of Agriculture 579.3 877.3 73.9 678.9 772.3 9,143.1 9,012.2 8.6 -105.0 -12.0
Ministry of Counter Narcotics 247.4 262.5 5.1 23.2 31.7 1,616.0 1,545.6 2.1 -230.8 -87.9
Operating Budget 16.7 31.7 5.1 23.2 31.7 169.5 99.0 32.0 0.0 -0.1
Ministry of Rural Rehabilitation and Development 5,747.0 6,267.8 28.5 499.3 536.4 30,428.8 30,340.8 1.8 -5,731.4 -91.4
Development Budget 5,691.1 6,159.9 0.0 431.4 431.4 29,944.3 29,944.3 1.4 -5,728.5 -93.0
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 356.1 143.6 0.0 0.0 N/A
Total Agriculture and Rural Development 6,573.8 7,407.6 107.5 1,201.5 1,340.4 41,544.0 41,042.2 3.3 - 6,067.3 - 81.9
Development Budget 6339.3 7037.7 14.1 975.7 989.7 39635.9 39635.9 2.5 - 6,048.0 - 85.9
- 10 -
Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
Ministry of Public Health 901.7 1,418.6 102.6 699.9 867.0 18,501.3 17,569.3 4.9 -551.6 -38.9
Total Health 901.7 1,418.6 102.6 699.9 867.0 18,501.3 17,569.3 4.9 - 551.6 - 38.9
Operating Budget 379.5 660.6 94.9 363.9 523.4 3,019.9 2,087.9 25.1 - 137.1 - 20.8
Development Budget 522.2 758.1 7.7 336.0 343.6 15,481.4 15,481.4 2.2 - 414.4 - 54.7
Ministry of Frontiers and Tribal Affairs 40.2 71.8 14.1 23.4 47.0 516.2 415.6 11.3 -24.8 -34.5
Ministry of Martyrs, Disabled and Social Affairs 1,775.6 2,473.9 52.5 231.1 315.5 2,375.6 5,926.5 5.3 -2,158.4 -87.2
Operating Budget 1,742.6 2,438.6 52.5 216.8 301.2 1,408.1 4,958.9 6.1 -2,137.4 -87.6
Ministry of Refugees and Repatriates 29.9 46.7 8.8 26.1 39.9 266.8 184.1 21.7 -6.8 -14.6
Ministry of Women Affairs 20.3 36.5 9.7 23.2 33.0 226.5 179.0 18.4 -3.5 -9.6
Office of Disaster Preparedness 7.0 13.3 3.8 173.3 178.6 126.8 98.2 181.8 165.3 1244.0
Directorate of Kochis 4.3 9.9 1.7 8.7 12.2 91.9 66.3 18.4 2.3 23.2
Total Social Protection 1,877.3 2,652.0 90.6 485.8 626.1 3,603.8 6,869.7 9.1 - 2,025.9 - 76.4
Operating Budget 1,831.3 2,603.6 90.4 469.2 609.2 2,354.6 5,620.6 10.8 - 1,994.4 - 76.6
Development Budget 46.1 48.4 0.2 16.6 16.8 1,249.2 1,249.2 - 31.5 - 65.2
Ministry of Finance 636.0 975.0 249.6 704.7 987.8 6,713.8 6,515.4 15.2 12.8 1.3
Ministry of Commerce 72.3 108.4 26.4 138.5 171.8 834.9 671.7 25.6 63.4 58.5
Ministry of Economy 61.7 31.4 14.4 57.7 34.4 521.5 454.4 7.6 3.0 9.5
Control and Audit Office 23.9 0.0 8.6 43.4 0.0 933.9 867.8 0.0 0.0 N/A
Central Statistics Office 15.4 1,250.1 10.6 18.2 1,328.7 438.9 392.1 338.9 78.7 6.3
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 1,563.7 1,563.7 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,563.7 1,563.7 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 809.3 2,364.9 309.6 962.5 2,522.8 11,006.8 10,465.0 24.1 157.9 6.7
Operating Budget 581.9 1,658.2 220.8 587.7 1,667.5 2,773.2 2,231.4 74.7 9.2 0.6
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Afghanistan National Standard Authority 6.5 10.0 0.4 9.4 12.3 155.1 280.3 4.4 2.4 23.9
Economic Council 0.0 0.0 0.0 0.0 0.0 78.0 0.0 N/A 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total unallocated 6.5 10.0 0.4 9.4 12.3 233.1 280.3 N/A 2.4 23.9
Operating Budget 6.5 6.5 0.4 6.6 6.6 118.8 47.7 N/A 0.0 0.6
Development Budget 0.0 3.4 0.0 2.8 5.8 114.2 232.7 N/A 2.3 68.6
25 TOTAL GROSS EXPENDITURES 31,539.4 52,773.4 11,658.8 30,239.2 45,721.1 406,214.2 436,172.9 10.5 - 7,052.3 - 13.4
Operating Budget 20,246.0 38,806.9 10,599.3 23,739.6 37,605.3 253,527.7 283,486.3 13.3 - 1,201.7 - 3.1
Development Budget 11,293.4 13,966.4 1,059.5 6,499.6 8,115.9 152,686.5 152,686.5 5.3 - 5,850.6 - 41.9
- 11 -
Table 8. Intergrated Core Budget Expenditures by COFOG Sector
Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 Comparison to 1393
2 TOTAL NET EXPENDITURE 31,599.4 51,809.3 11,706.2 30,719.8 45,068.0 -6,741.3 -13.0
150 Sale of Land and Buildings 5.2 13.9 2.2 3.2 9.5 -4.4 -31.6
2+150 TOTAL GROSS EXPENDITURE 31,604.6 51,823.2 11,708.5 30,723.0 45,077.6 -6,745.7 -13.0
RECURRENT EXPENDITURE 23,950.6 43,132.3 11,099.9 26,258.8 39,842.6 -3,289.7 -7.6
CAPITAL EXPENDITURE 7,654.0 8,691.0 608.6 4,464.2 5,234.9 -3,456.0 -39.8
701 General Public Services 2,379.9 4,306.7 1,707.0 4,614.2 6,794.6 2,487.9 57.8
Recurrent Expenditure 2,050.5 3,735.9 1,159.0 3,755.0 5,225.2 1,489.4 39.9
Capital Expenditure 329.4 570.9 548.0 859.2 1,569.4 998.5 174.9
702 Defence 5,120.1 13,173.7 4,736.6 8,025.5 14,180.1 1,006.4 7.6
Recurrent Expenditure 5,120.1 13,160.4 4,735.1 7,789.6 13,942.7 782.3 5.9
Capital Expenditure 0.0 13.3 1.5 235.9 237.4 224.1 1681.7
703 Public Order and Safety 6,298.6 11,260.4 2,733.6 7,513.4 10,552.8 -707.6 -6.3
Recurrent Expenditure 6,261.0 11,216.2 2,733.6 7,460.2 10,499.6 -716.5 -6.4
704 Economic Affairs 10,206.3 11,771.8 413.4 5,012.1 5,537.4 -6,234.5 -53.0
Recurrent Expenditure 3,305.8 4,175.7 354.4 1,935.6 2,401.8 -1,773.8 -42.5
Capital Expenditure 6,900.5 7,596.2 59.1 3,076.5 3,135.6 -4460.6 -58.7
705 Environmental Protection 42.5 58.6 11.5 30.8 47.1 -11.5 -19.7
Recurrent Expenditure 21.8 38.0 11.5 22.0 38.3 0.4 1.0
Capital Expenditure 20.7 20.7 0.0 8.8 8.8 -11.9 -57.6
706 Housing and Communal Ammenities 68.0 94.5 15.6 131.2 153.0 58.5 61.9
Recurrent Expenditure 34.5 61.1 15.6 28.0 49.8 -11.2 -18.4
707 Health 909.9 1,432.3 106.4 708.3 879.9 -552.4 -38.6
Recurrent Expenditure 868.3 1,372.0 106.4 660.4 832.0 -540.0 -39.4
708 Recreation, Culture and Religion 157.9 246.1 65.5 218.5 305.1 59.0 24.0
Recurrent Expenditure 142.9 231.1 65.5 184.6 271.3 40.2 17.4
709 Education 4,975.3 7,388.2 1,844.1 4,239.9 6,288.4 -1,099.8 -14.9
Recurrent Expenditure 4,699.6 7,051.4 1,844.1 4,194.1 6,242.6 -808.8 -11.5
710 Social Protection 1,446.2 2,090.7 74.8 229.0 339.1 -1,751.6 -83.8
Recurrent Expenditure 1,446.1 2,090.6 74.8 229.0 339.1 -1,751.5 -83.8
- 12 -
Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
Code (In millions of Afghanis) 1393 1393 1394 1394 1394

25 NET ACQUISITION OF NONFINANCIAL ASSETS 7,648.8 8,677.0 606.4 4,461.0 5,225.4 -3,451.6 -39.8
Land and Buildings 2,904.3 3,783.2 -2.2 3,440.1 3,433.8 -349.3 -9.2
251/8 Purchase of Land and Buildings 2,909.6 3,797.1 0.0 3,443.4 3,443.4 -353.7 -9.3
251 Buildings and Structures 2,768.9 3,656.4 0.0 3,443.4 3,443.4 -213.0 -5.8
258 Land 140.7 140.7 0.0 0.0 0.0 -140.7 -100.0
150 Sale of Land and Buildings -5.2 -13.9 -2.2 -3.2 -9.5 4.4 -31.6
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) 146.0 256.1 608.6 883.8 1,654.6 1,398.4 546.0
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 4,598.5 4,637.7 0.0 137.0 137.0 -4,500.7 -97.0
Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES -3,266.4 -3,615.5 1,378.7 2,569.1 -25,303.4 -21,687.9 599.9
3 NET ACQUISITION OF FINANCIAL ASSETS -3,972.9 -3,343.8 918.9 3,268.1 -25,120.1 -21,776.3 651.2
Domestic -3,972.9 -3,343.8 918.9 3,268.1 -25,120.1 -21,776.3 651.2
Currency and Deposits -6,814.1 3,676.3 235.7 4,831.6 -18,605.6 -22,281.9 -606.1
311 Treasury Single Account -7,849.3 6,249.2 651.5 3,995.4 -14,013.6 -20,262.8 -324.2
313 Donor Accounts 1,035.7 -2,572.4 -415.8 836.2 -4,592.0 -2,019.6 78.5
314/90 Other Deposit Accounts -0.5 -0.5 0.0 0.0 0.0 0.5 -100.0
317 Loans -121.0 -237.6 -148.2 264.0 -518.5 -281.0 118.3
319 Other Accounts Receivable 0.0 105.6 0.0 767.7 767.7 662.1 627.0
Other Assets 2,962.3 -6,888.1 831.4 -2,595.1 -6,763.7 124.4 -1.8
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A
4 NET ACQUISITION OF LIABILITIES 706.5 -271.8 459.8 -699.0 -183.3 88.4 -32.5
Domestic 633.6 -856.2 460.8 -829.2 -312.6 543.5 -63.5
411 Accounts Payable 777.8 1,717.0 666.9 1,416.5 2,223.8 506.8 29.5
413 Pension Liabilities -8.4 -8.0 -53.2 2.3 8.1 16.1 -201.2
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities -135.7 -2,565.2 -152.9 -2,248.0 -2,544.5 20.6 -0.8
Foreign 72.8 584.4 -0.9 130.1 129.3 -455.1 -77.9
431 Foreign Currency -9.0 -9.0 0.2 -5.5 -5.2 3.8 -42.5
181-2 Loans 81.9 593.4 -1.2 135.7 134.5 -458.9 -77.3
Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget
TRANSACTIONS AFFECTING NET WORTH
1 Revenues including Grants 34,865.8 55,424.9 10,327.5 28,150.7 70,371.5 14,946.6 27.0
2-25 Expenditures (Recurrent) 23,950.6 43,132.3 11,099.9 26,258.8 39,842.6 -3,289.7 -7.6
23 Interest 2.9 64.4 25.6 78.0 103.7 39.2 60.8
Net Balance (1-2-25) 10,915.2 12,292.6 -772.4 1,891.9 30,528.9 18,236.3 148.4
Primary Balance (1-2-25+23) 10,918.1 12,357.0 -746.7 1,969.9 30,632.5 18,275.5 147.9
TRANSACTIONS IN NONFINANCIAL ASSETS
25 Net Acquisition of Nonfinancial Assets 7,648.8 8,677.0 606.4 4,461.0 5,225.4 -3,451.6 -39.8
Net Lending-Borrowing (1-2) 3,266.4 3,615.5 -1,378.7 -2,569.1 25,303.4 21,687.9 599.9
Financing (3+4+5) -3,266.4 -3,615.5 1,378.7 2,569.1 -25,303.4 -21,687.9 599.9
TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES
3 Net Acquisition of Financial Assets -3,972.9 -3,343.8 918.9 3,268.1 -25,120.1 -21,776.3 651.2
4 Net Acquisition of Financial Liabilities 706.5 -271.8 459.8 -699.0 -183.3 88.4 -32.5
5 RETAINED EARNINGS 0.0 0.0 0.0 0.0 0.0 0.0
Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.6 0.6

- 13 -
Footnotes
Table 2 3
1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.
Table 4 5
1/ Interest category does not include loan principal payments.
2/ Proceeds from sale of fixed assets are net off from the total.
Table 8
1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.
Tables 9 - 10
1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.
- 14 -
Glossary
Budget An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
Operating Budget 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.
Development Budget 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.
Core Budget The operating budget plus the development budget
External Budget The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
Integrated Budget The core budget plus the external budget
Expenditure/Expense The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Recurrent spending 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
Capital spending Spending on a capital asset, for example a tractor or irrigation pump.
Compensation of The total remuneration, in cash or kind, payable to an employee for work done during the accounting
Employees 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.
Goods and Services (use of) Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Subsidies Payments made to State Owned Enterprises to help them cover their costs
Transfers Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
Interest payments The interest paid on outstanding loans
Contingency Funds 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).
Assets 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.
Non-financial assets Physical assets such as real estate and machinery
Financial assets 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.
Revenues Domestically raised revenues and donor grants (excludes loans).
Domestic Revenues 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.)
Grants 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
Balances The difference between revenues and expenditures
Operating Budget Balance Domestic revenues (excluding donor grants to the operating budget) minus operating budget
(excluding grants) expenditures
Operating Budget Balance Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
(including grants)
- 15 -
Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net 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
- 16 -

1394-Monthly Fiscal Bulletin 3

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Monthly F is cal B ulletin, Month 3, 1394

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

Previous year expenditure 188,991

Total YTD operating expenditures

10 Largest Operating Budgets YTD expenditure (Afs million)

AFMIS data extract 4 May 2015

10 Largest Development Budgets YTD expenditure (Afs million)

Ministry of Rural Rehabilitation and 1%

AFMIS data extract 4 May 2015

Code (In mi l l i ons of Afghani s) 1393 1393 1394 1394 1394

Table 2. Intergrated Core Budget Revenues

GRANTS 25,167.2 32,026.2 2,813.3 20,096.8 46,881.7 14,855.5 31.7

Table 5. Core Budget Operating Expenditures

Source: FPD using AFMIS data downloaded on the 4 May 2015

Total Economic Governance and Private Sector

Code (In millions of Afghanis) 1393 1393 1394 1394 1394

TRANSACTIONS IN NONFINANCIAL ASSETS

Financing (3+4+5) -3,266.4 -3,615.5 1,378.7 2,569.1 -25,303.4 -21,687.9 599.9

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

5 RETAINED EARNINGS 0.0 0.0 0.0 0.0 0.0 0.0

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.6 0.6

1/ Interest category does not include loan principal payments.

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

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

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