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Monthly Fiscal Bulletin, Month 2,

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


All tables generated using AFMIS data downloaded on 18 May 2013

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 were about Afs 6.6 billion during month 2th as compared to Afs
6.7 billion in first month of FY 1392. In total, Afs 13.4 billion was collected compared to the budget
target of Afs 18 billion for first two month of FY 1392.
o During the second month of FY 1392, total operating grants receipt was Afs 29.5 billion as compared
to Afs 16.4 billion in the same period of FY 1391.
o Total operating expenditures were Afs 13.9 billion during month two of FY 1392 as compared to Afs
1.3 billion in first month of the same year, whereas for the YTD, total amount of Afs 15.2 billion
were spent under operating expenditures.
o The YTD Operating Budget balance was a surplus of Afs 27.7 billion in FY 1392 compared to Afs 18.7
billion during same period in FY 1391.
Development Budget highlights:
o Total development budget expenditures in second month of FY 1392 were Afs 344 million compared
to Afs 7 million in first month of FY 1392, whereas for the YTD, total development expenditures
were around Afs 351 million compared to Afs 1.5 billion in the same period of FY 1391.
o The development grants receipts were Afs 1.1 billion in month two compared to Afs 0.9 billion
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received in month two of FY 1391.
o The Development Budget balance for the YTD was a deficit of Afs 17.3 billion.
REVENUE SUMMARY
Total Domestic Revenue 123,000
This section illustrates revenues
(Afs million) Targets
110,700 received from the Government that are
98,400 used to finance its expenditures and
86,100 deliver Government services. These
75,850
65,600
revenues may either be domestically
55,350 raised revenues or donor grants.
45,920 Further information is available in
36,490
27,060
Tables 2 and 3.
18,040
9,020 13,376 Actual Collections Domestic Revenue Developments
6,743 AFMIS data extract 18 May 2013

Total domestic revenue collection for


Domestic Revenue (Afs billion) the YTD was around Afs 13.4 billion
1391 YTD 1392 YTD 1392 YTD Target
8.3
against the target of Afs 18 billion for
7.1
6.9 first two months of FY 1392, a
shortfall by around Afs 4.6 billion (or
5.1
4.6
4.8
25.8 percent).
4.1
3.8
Total YTD tax revenues were Afs 6.9
2.5 billion until second month of FY
1392, lower than both the 1391
0.8

0.1 YTD actual, and the YTD target for


-0.0
1392.
Tax Revenues Customs Duty, Import
Taxes
Non Tax Revenue Social Contributions and
Miscellaneous
Total customs duties for the YTD
AFMIS data extract 18 May 2013
were Afs 4.1 billion, falling behind
both the YTD actual for 1391 and the
Donor Grants (Afs billion) YTD target for 1392.
1391 YTD 1392 YTD
Total YTD non-tax revenues were Afs
2.5 billion, lower by Afs 1.3 billion
from YTD target for 1392 and by Afs
2.3 billion from YTD actual for 1391.
Donor Grant Developments
29.5 Total YTD operating grants receipts
16.4 were Afs 29.5 billion in first two
months of FY 1392 compared to
0.9 1.1
Afs 16.4 billion in same period of FY
Operating Grants Development Grants
1391.
AFMIS data extract 18 May 2013
Total YTD development grants
receipts were Afs 1.1 billion in first
two months of FY 1392 compared to
Afs 0.9 billion in FY 1391.

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Operating Budget Expenditure EXPENDITURE SUMMARY
(Afs Million) Budget Target
196,327
This section illustrates the expenditures
179,966
163,606 incurred by the Government for the year
147,245 to date for the delivery of Government
130,885
services. Further information on the
114,524

98,164 breakdown of these expenditures by


81,803 1391 Expenditure spending type and sectors for the
49,082
65,442
operating and development budgets is
32,721
available in Tables 4 to 8.
16,361
Actual Expenditure
1,343
15,225 AFMIS data extract 18 May 2013
Operating Budget

Total YTD operating expenditures were


Afs 15.2 billion by end of second month
of FY 1392; this was 53 percent lower
Development Budget Expenditure 154,913 than the budget target of Afs 32.7 billion.
(Afs million)
142,212 However, this shows almost similar
Budget targets 129,511 performance compared to the same
(including supplementary budget and carry-forward)
116,810 period of FY 1391.
Development Expenditure
104,109 110,269 Total YTD wage spending was Afs 13.5
Budget (Pre MYR)
91,408
101,288
billion by end of second month
92,308
Previous year expendiuture 78,707 83,327 compared to Afs 12 billion actual
Budget excl. Carry forward 66,006 74,346
Budget target spending for FY 1391.
65,366 (excluding carry-forward)
53,305
56,385
Expenditures on goods and services for
47,404 the YTD were Afs 0.9 billion during the
38,424
30,599
reporting period compared to Afs 1
1391 Expenditure
17,898
19,438 billion in 1391.
5,197 10,458
1,477 Actual Expenditure AFMIS data extract 18 May 2013
7 351 Development Budget

Total YTD development expenditures


were about Afs 351 million up until
Expenditure by Economic Category (Afs billion) second month of FY 1392 compared to
143.1 1391 YTD 1392 YTD 1392 Budget
Afs 1.5 billion of YTD actual of FY 1391.
This shows that development spending
was lower than the YTD budget targets
of Afs of 17.8 billion for first two months
76.1 (without carry forward) for 1392, and
70.0
also falling drastically behind from actual
spending for FY 1391.
40.0
Total YTD expenditures on goods and
24.2
services were Afs 320 million compared
12.0 13.5
1.0 0.9 0.5 0.3 0.0 0.0
5.4
1.0 0.0 1.3 0.8 to Afs 511 million in FY 1391.
Wages Goods and servicesGoods and services Nonfinancial Nonfinancial Social transfers Expenditures on acquisition of non-
(operating) (development) Assets (operating) Assets and Interest
AFMIS data extract 18 May 2013 (development) financial assets for the YTD were Afs 23.5
million by end of second month of FY
1392 compared to Afs 1 billion in same
period of FY 1391.
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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)


1392 Current Allocated Budget 1392 YTD Expenditure 1391YTD Expenditure

12%
Presidents Office 212.7
202.0

7%
Ministry of Finance 172.1
189.5

Independent Directorate of 5%
116.7
Local Governance 95.0

6%
Ministry of Public Health 203.7
202.6

Ministry of Higher 4%
Budget Execution rates
120.3
Education 99.5

2%
Ministry of Foreign Affairs 49.0
180.3

General Directorate of 25%


2,448.2
National Security 1,632.7

Ministry of Defence 5,504.7


5,544.8

6%
Ministry of Education 1,717.0
1,255.9

5%
Ministry of Interior 2,175.2
2,039.6 AFMIS data extract 18 May 2013

10 Largest Development Budgets YTD expenditure (Afs million)


1392 Approved Budget 1392 YTD Expenditure 1391 YTD Expenditure
1%
Ministry of Mines and Industries 10.1
33.9

0%
Ministry of Transport and Aviation 0.0
33.3

29%
Da Brishna Shirkat 51.7
2.5

0%
Ministry of Agriculture 3.1
59.8

3%
Ministry of Finance 146.1 Budget Execution rates
67.9

0%
Ministry of Public Health
6.4

0%
Ministry of Education 0.0
3.5

0%
Ministry of Energy and Water 20.5
33.6

0%
Ministry of Public Works 58.1
955.0

Ministry of Rural Rehabilitation and 0%


0.0
Development 235.3 AFMIS data extract 18 May 2013

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TABLES
Table 1. Budget Summary

Code (In millions of Afghanis) 1391 1391 1392 1392 1392


Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 7,115.3 32,991.8 36,238.8 6,632.8 42,871.6 9,879.7 29.9
1 Domestic Revenues 7,114.5 16,562.7 6,742.9 6,632.8 13,375.6 -3,187.1 -19.2
1-19 Operating Grants 0.8 16,429.1 29,495.9 0.0 29,495.9 13,066.8 79.5
Operating Expenditures 12,598.9 14,265.7 1,342.5 13,882.6 15,225.2 959.5 6.7
21 Compensation of Employees 10,454.5 11,994.3 1,217.6 12,301.0 13,518.6 1,524.3 12.7
22 Use of Goods and Services 828.1 952.2 118.1 818.6 936.7 -15.5 -1.6
23 Interest 0.0 0.0 6.8 11.8 18.6 18.6 N/A
24 Social Transfers 1,292.0 1,292.0 0.0 738.3 738.3 -553.6 -42.9
25 Gross Acquisition of Nonfinancial Assets 24.4 27.2 0.0 12.9 12.9 -14.3 -52.6
Operating Budget Balance
Excluding Grants -5,484.4 2,297.0 5,400.3 -7,249.8 -1,849.5 -4,146.6 -180.5
Including Grants -5,483.7 18,726.1 34,896.2 -7,249.8 27,646.4 8,920.3 47.6

DEVELOPMENT BUDGET
Development Grants 641.3 938.3 801.9 286.8 1,088.7 150.4 16.0
Development Expenditures 1,531.4 1,532.9 7.5 343.5 351.0 -1,181.9 -77.1
21 Compensation of Employees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 509.8 511.3 7.5 320.0 327.5 -183.8 -35.9
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acquisition of Nonfinancial Assets 1,021.6 1,021.6 0.0 23.5 23.5 -998.1 -97.7
Development Budget Balance -890.1 -594.6 794.5 -56.8 737.7 1,332.3 -224.1

INTEGRATED BUDGET
Revenues 7,756.6 33,930.1 37,040.7 6,919.5 43,960.2 10,030.1 29.6
Domestic Revenues 7,114.5 16,562.7 6,742.9 6,632.8 13,375.6 -3,187.1 -19.2
Grants 642.1 17,367.4 30,297.8 286.8 30,584.6 13,217.2 76.1
Expenditures 14,130.3 15,798.6 1,350.0 14,226.1 15,576.2 -222.4 -1.4
Balances
Excluding Grants -7,015.9 764.1 5,392.8 -7,593.4 -2,200.5 -2,964.7 -388.0
Including Grants -6,373.8 18,131.5 35,690.7 -7,306.6 28,384.1 10,252.6 56.5

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues including Grants (Operating and Development) 7,756.6 33,930.1 37,040.7 6,919.5 43,960.2 10,030.1 29.6
2-25 Recurrent Expenditures (excludes code 25) 13,084.4 14,749.8 1,350.0 14,189.7 15,539.8 790.0 5.4
23 Interest 0.0 0.0 6.8 11.8 18.6 18.6 N/A
Net Balance (1-2-25) -5,327.8 19,180.3 35,690.7 -7,270.2 28,420.5 9,240.2 48.2
Primary Balance (1-2-25+23) -5,327.8 19,180.3 35,697.5 -7,258.4 28,439.1 9,258.8 48.3
(Refer to Table 11 for financing information)
Source: FPD using AFMIS data downloaded on the 18 May 2013

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1391 1391 1392 1392 1391 1391 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 7,756.6 33,930.1 37,040.7 6,919.5 43,960.2 10,030.1 29.6
1-19 REVENUES excluding grants 7,114.5 16,562.7 6,742.9 6,632.8 13,375.6 18,040.0 74.1 -3,187.1 -19.2

DOMESTIC REVENUES 7,114.5 16,562.7 6,742.9 6,632.8 13,375.6 18,040.0 74.1 -3,187.1 -19.2
11 Tax Revenues 3,204.6 7,118.9 3,639.6 3,247.1 6,886.6 8,323.3 82.7 -232.3 -3.3
111 Fixed Taxes 870.7 1,608.8 762.5 784.5 1,547.0 1,813.9 85.3 -61.8 -3.8
112 Income Taxes 1,125.2 2,150.8 871.0 1,254.8 2,125.8 2,631.0 80.8 -25.0 -1.2
113 Property Taxes 41.5 67.2 18.5 23.7 42.2 58.3 72.3 -25.0 -37.2
114 Sales Taxes 949.8 3,006.2 1,698.4 910.5 2,608.9 3,328.2 78.4 -397.3 -13.2
116 Other Taxes 184.2 230.5 238.5 224.3 462.9 406.1 114.0 232.3 100.8
117 Tax Penalties and Fines 33.2 55.4 50.6 49.3 99.9 85.7 116.6 44.5 80.2
12 Customs Duty, Import Taxes 2,570.3 4,565.6 2,054.7 2,022.5 4,077.1 5,116.8 79.7 -488.5 -10.7
13 Non Tax Revenue 1,261.3 4,815.3 1,207.3 1,247.6 2,454.9 3,831.7 64.1 -2,360.4 -49.0
131 Income from Capital Property 22.8 2,546.2 45.8 36.1 81.9 575.1 14.2 -2,464.4 -96.8
132 Sales of Goods and Services 437.0 756.3 530.6 388.2 918.8 1,542.7 59.6 162.4 21.5
133 Administrative Fees 702.8 1,338.3 564.8 677.4 1,242.2 1,531.6 81.1 -96.1 -7.2
134 Royalties 18.7 48.2 23.2 16.2 39.4 46.0 85.5 -8.8 -18.3
135 Non Tax Fines and Penalties 39.7 72.1 27.9 37.3 65.2 105.6 61.8 -6.8 -9.5
136 Extractive Industry 40.3 54.1 15.0 92.4 107.4 30.7 349.4 53.4 98.7
14 Miscellaneous Revenue -120.0 -136.0 -159.5 -155.4 -314.8 215.6 -146.0 -178.8 131.4
17 Social Contributions 198.4 199.0 0.8 271.0 271.8 552.5 49.2 72.8 36.6

GRANTS 642.1 17,367.4 30,297.8 286.8 30,584.6 13,217.2 43.2


191-2 Foreign Governments 0.8 16,429.1 29,495.9 0.0 29,495.9 13,066.8 44.3
193-4 International Organisation 641.3 938.3 801.9 286.8 1,088.7 150.4 13.8
195-6 Other Government Units 0.0 0.0 0.0 0.0 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 7,115.3 32,991.8 36,237.4 6,632.6 42,870.1 9,878.2 23.0
Domestic Revenues 7,114.5 16,562.7 6,741.5 6,632.6 13,374.1 18,040.0 74.1 -3,188.6 -23.8
as percentage of total 50.2 50.2 18.6 100.0 31.2
External Grant Support 0.8 16,429.1 29,495.9 0.0 29,495.9 13,066.8 44.3
as percentage of total 49.8 49.8 81.4 0.0 68.8
Source: FPD using AFMIS data downloaded on the 18 May 2013

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1392 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 7,114.5 16,562.7 6,742.9 6,632.8 13,375.6 18,040.0 74.1 -3,187.1 -19.2

01 Kabul 222.1 308.9 131.4 159.7 291.1 406.8 71.6 -17.8 -5.8
02 Kapisa 10.7 12.9 1.9 2.9 4.9 18.5 26.3 -8.0 -62.3
03 Parwan 2.5 7.8 0.0 6.1 6.1 34.8 17.4 -1.7 -22.2
04 Wardak 19.8 28.2 4.0 8.7 12.6 27.6 45.8 -15.5 -55.2
05 Logar 5.2 9.9 0.0 9.3 9.3 21.9 42.4 -0.6 -6.1
06 Nangarhar 947.1 1,777.9 821.9 694.2 1,516.0 1,768.3 85.7 -261.9 -14.7
07 Laghman 5.8 9.9 3.3 4.5 7.9 24.5 32.2 -2.0 -20.6
08 Pangsher 2.1 3.8 1.1 0.4 1.6 12.1 12.9 -2.2 -58.8
09 Baghlan 9.1 15.4 -0.1 13.0 12.9 44.8 28.9 -2.4 -15.8
10 Bamyan 4.0 5.7 0.0 6.9 6.9 15.5 44.3 1.1 20.1
11 Ghazni 20.3 33.8 10.5 16.1 26.6 44.6 59.7 -7.2 -21.4
12 Paktika 9.4 9.4 0.0 9.3 9.3 22.9 40.4 -0.1 -1.3
13 Paktiya 58.1 73.5 21.7 59.8 81.5 91.6 89.0 7.9 10.8
14 Khost 87.6 140.9 53.7 75.5 129.2 217.8 59.3 -11.8 -8.4
15 Kunar 2.7 5.9 3.7 3.3 7.0 77.1 9.1 1.2 20.4
16 Nuristan 0.1 0.1 0.0 0.0 0.0 5.9 0.0 -0.1 -100.0
17 Badakhshan 8.6 8.6 0.0 9.0 9.0 44.6 20.3 0.5 5.3
18 Takhar 11.4 22.3 10.1 10.2 20.2 49.4 40.9 -2.1 -9.4
19 Kunduz 95.1 186.4 35.8 48.4 84.2 228.2 36.9 -102.1 -54.8
20 Samangan 3.8 7.9 3.0 3.8 6.9 16.8 40.8 -1.0 -12.8
21 Balkh 947.4 1,658.2 601.4 545.0 1,146.5 1,654.0 69.3 -511.7 -30.9
22 Saripul 5.2 8.5 1.9 3.2 5.1 13.2 38.8 -3.4 -39.7
23 Ghor 4.0 7.2 2.0 5.3 7.3 15.0 48.9 0.1 1.8
24 Dikondy 1.7 2.0 0.9 1.8 2.6 10.1 26.0 0.7 34.2
25 Uruzgan 1.2 1.2 0.0 2.1 2.1 11.0 19.4 1.0 81.5
26 Zabul 1.7 3.5 2.4 2.3 4.7 21.1 22.1 1.2 35.2
27 Kandahar 0.0 185.1 0.0 206.2 206.2 500.2 41.2 21.1 11.4
28 Jawzjan 9.1 21.9 5.1 10.8 15.9 37.4 42.6 -5.9 -27.2
29 Faryab 223.9 330.9 178.1 197.2 375.3 443.3 84.7 44.4 13.4
30 Helmand 13.4 24.5 13.6 14.9 28.5 102.8 27.7 4.0 16.2
31 Badghis 3.3 5.3 2.6 3.1 5.7 13.3 42.6 0.4 7.9
32 Herat 1,613.1 2,759.5 1,320.5 1,328.2 2,648.7 3,199.9 82.8 -110.8 -4.0
33 Farah 69.3 142.5 154.7 118.5 273.2 182.7 149.5 130.7 91.7
34 Nimroz 432.5 650.7 289.0 458.4 747.4 745.1 100.3 96.7 14.9
90 Central Ministries 2,263.2 8,092.6 3,068.6 2,594.8 5,663.3 7,917.3 71.5 -2,429.3 -30.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 18 May 2013

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 1392 Comparison to 1391 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 14,130.3 15,798.6 1,350.0 14,226.1 15,576.2 348,738.8 4.5 -222.4 -1.4
Operating Budget 12,598.9 14,265.7 1,342.5 13,882.6 15,225.2 196,327.0 7.8 959.5 6.7
Development Budget 1,531.4 1,532.9 7.5 343.5 351.0 152,411.8 0.2 -1,181.9 -77.1
2* TOTAL NET EXPENDITURES 14,125.6 15,790.2 1,346.7 14,223.0 15,569.7 -220.5 -1.4
Operating Budget 12,594.2 14,257.3 1,339.2 13,879.5 15,218.7 961.4 6.7
Development Budget 1,531.4 1,532.9 7.5 343.5 351.0 -1,181.9 -77.1

21 Compensation of Employees 10,454.5 11,994.3 1,217.6 12,301.0 13,518.6 143,072.2 9.4 1,524.3 12.7
Operating Budget 10,454.5 14,238.5 1,217.6 12,301.0 15,212.3 143,072.2 10.6 973.8 6.8
Development Budget 0.0 -2,244.2 0.0 0.0 -1,693.7 550.5 -24.5
22 Use of Goods and Services 1,337.9 1,463.5 125.6 1,138.6 1,264.2 109,923.8 1.2 -199.3 -13.6
Operating Budget -20.3 -25.4 -2.1 -26.9 -29.0 39,973.5 -0.1 -3.7 14.4
Development Budget 1,358.2 1,488.9 127.7 1,165.5 1,293.2 69,950.3 1.8 -195.6 -13.1
23 Interest 0.0 0.0 6.8 11.8 18.6 1,500.0 1.2 18.6 N/A
Operating Budget 39.1 40.0 -0.4 15.8 15.4 1,500.0 1.0 -24.6 -61.6
Development Budget -39.1 -40.0 7.2 -4.0 3.2 43.2 -108.0
24 Social Transfers 1,292.0 1,292.0 0.0 738.3 738.3 22,730.4 3.2 -553.6 -42.9
Operating Budget 0.0 0.0 6.8 11.8 18.6 22,730.4 0.1 18.6 N/A
Development Budget 1,292.0 1,292.0 -6.8 726.5 719.7 -572.2 -44.3
25 Gross Acquisition of Nonfinancial Assets 1,046.0 1,048.8 0.0 36.4 36.4 81,517.2 0.0 -1,012.4 -96.5
Operating Budget 200.0 200.0 0.0 0.0 0.0 5,415.6 0.0 -200.0 -100.0
Development Budget 846.0 848.8 0.0 36.4 36.4 76,101.5 0.0 -812.4 -95.7
25* Net Acquisition of Nonfinancial Assets 1,041.2 1,040.4 -3.3 33.3 29.9 -1,010.5 -97.1
Operating Budget 24.4 27.2 0.0 12.9 12.9 -14.3 -52.6
Development Budget 1,016.9 1,013.2 -3.3 20.4 17.0 -996.2 -98.3

Memo RECURRENT EXPENDITURES (excludes 25) 13,084.4 14,749.8 1,350.0 14,189.7 15,539.8 790.0 5.4
Operating Budget 10,473.3 14,253.2 1,221.9 12,301.7 15,217.3 964.1 6.8
Development Budget 2,611.1 496.6 128.2 1,888.0 322.5 -174.1 -35.1
Source: FPD using AFMIS data downloaded on the 18 May 2013

* 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) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 12,598.9 14,265.7 1,342.5 13,882.6 15,225.2 196,327.0 7.8 959.5 6.7
2* TOTAL NET EXPENDITURES 12,594.2 14,257.3 1,339.2 13,879.5 15,218.7 961.4 6.7

21 Compensation of Employees 10,454.5 14,238.5 1,217.6 12,301.0 15,212.3 143,072.2 10.6 973.8 6.8
of which operating budget 10,454.5 11,994.3 1,217.6 12,301.0 13,518.6 1,524.3 12.7
211-3 Wages and Salaries 10,380.5 11,994.3 1,214.1 12,242.3 13,518.6 1,524.3 12.7
214-5 Social Benefits 0.0 41.3 18.8 481.2 2.4 -38.9 -94.2
219 Return of Salaries 74.0 77.8 3.5 58.6 62.2 -15.7 -20.1

22 Use of Goods and Services -20.3 -25.4 -2.1 -26.9 -29.0 39,973.5 -0.1 -3.7 14.4
of which operating budget 828.1 952.2 118.1 818.6 936.7 -15.5 -1.6
221 Travel 828.1 952.2 118.1 818.6 936.7 -15.5 -1.6
222 Communications 93.3 102.9 10.2 101.4 111.6 8.7 8.5
223 Contracted Services 0.0 0.0 1.9 54.3 56.2 56.2 N/A
224 Repairs and Maintenance 32.5 33.5 0.1 35.0 35.1 1.5 4.6
225 Utilities 28.8 30.4 13.4 108.0 121.4 91.0 298.9
226 Fuel 227.5 251.6 12.9 94.5 107.4 -144.2 -57.3
227-9 Other Use of Goods and Services 183.3 265.6 78.7 327.8 406.4 140.8 53.0

23 Interest 39.1 40.0 -0.4 15.8 15.4 1,500.0 1.0 -24.6 -61.6

24 Social Transfers 0.0 0.0 6.8 11.8 18.6 22,730.4 0.1 18.6 N/A
242 Subsidies 1,292.0 1,292.0 0.0 738.3 738.3 -553.6 -42.9
243-6 Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 0.0 N/A
247 Social Security 0.0 0.0 0.0 0.0 0.0 0.0 N/A
248-9 Other Social Transfers 1,090.7 1,090.7 0.0 738.3 738.3 -352.4 -32.3

25 Gross Acquisition of Nonfinancial Assets 200.0 200.0 0.0 0.0 0.0 5,415.6 0.0 -200.0 -100.0
of which operating budget 24.4 27.2 0.0 12.9 12.9 -14.3 -52.6
25* Net Acquisition of Nonfinancial Assets 24.4 27.2 0.0 12.9 12.9 -14.3 -52.6
150 Sale of Land and Buildings 19.6 18.8 -3.3 9.8 6.4 -12.4 -65.8
251 Buildings and Structures -4.8 -8.4 -3.3 -3.1 -6.5 1.9 -22.9
252 Machinery / Equipment (>50,000) 17.4 17.4 0.0 3.8 3.8 -13.6 -78.2
257 Valuables 6.8 9.6 0.0 9.1 9.1 -0.6 -5.8
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0

Memo RECURRENT EXPENDITURES (excludes 25) 10,473.3 14,253.2 # 1,221.9 12,301.7 15,217.3 964.1 6.8

Source: FPD using AFMIS data downloaded on the 18 May 2013

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

-7-
Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1391 1391 1392 1392 1392 1389 Comparison to Budget 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Budget or Current % Allocated YTD
Actual Actual Actual Actual Actual MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 14,124.4 15,790.8 1,350.0 14,219.1 # 15,569.1 348,674.6 348,738.8 4.5% -221.8 -1.4
Operating Budget 12,593.0 14,251.8 1,342.5 13,875.5 # 15,218.1 196,327.0 196,327.0 7.8% 966.3 6.8
Development Budget 1,531.4 1,539.0 7.5 343.5 # 351.0 152,347.6 152,411.8 0.2% -1,188.0 -77.2
Security 8,321.8 9,557.4 874.4 9,461.7 # 10,336.1 152,336.2 166,163.1 6.2% 778.7 8.1
Operating Budget 8,321.3 9,556.9 874.4 9,461.7 # 10,336.1 113,091.1 126,918.0 8.1% 779.2 8.2
Development Budget 0.5 0.5 0.0 0.0 # 0.0 39,245.1 39,245.1 0.0% -0.5 -100.0

Total Governance, Rule of Law and Human Rights 943.4 1,175.7 361.5 843.0 # 1,204.5 15,040.7 15,653.8 7.7% 28.8 2.5
Operating Budget 923.6 1,155.9 361.5 835.4 # 1,196.9 11,177.5 11,790.6 10.2% 41.0 3.6
Development Budget 19.8 19.8 0.0 7.6 # 7.6 3,863.2 3,863.2 0.2% -12.2 -61.7

Total Infrastructure and Natural Resources 1,286.5 1,339.3 8.0 417.5 # 425.5 49,658.0 50,773.5 0.8% -913.8 -68.2
Operating Budget 192.5 243.8 8.0 263.1 # 271.1 3,232.7 4,348.1 6.2% 27.4 11.2
Development Budget 1,094.1 1,095.6 0.0 154.4 # 154.4 46,425.4 46,425.4 0.3% -941.2 -85.9
Total Education 1,389.6 1,431.0 25.7 1,905.5 # 1,931.2 53,433.3 53,783.0 3.6% 500.2 35.0
Operating Budget 1,386.0 1,427.5 25.7 1,889.9 # 1,915.7 34,049.8 34,399.5 5.6% 488.2 34.2
Development Budget 3.5 3.5 0.0 15.5 # 15.5 19,383.5 19,383.5 0.1% 12.0 338.9
Total Health 182.6 209.0 -0.1 203.7 # 203.6 13,141.8 13,152.1 1.5% -5.4 -2.6
Operating Budget 176.2 202.6 0.0 203.7 # 203.7 3,395.9 3,406.1 6.0% 1.1 0.6
Development Budget 6.4 6.4 -0.1 0.0 # -0.1 9,746.0 9,746.0 0.0% -6.5 -100.8

Total Agriculture and Rural Development 429.0 454.2 19.0 157.6 # 176.5 28,282.0 28,618.1 0.6% -277.7 -61.1
Operating Budget 133.9 159.2 19.0 154.5 # 173.4 2,036.5 2,372.5 7.3% 14.3 9.0
Development Budget 295.1 295.1 0.0 3.1 # 3.1 26,245.6 26,245.6 0.0% -292.0 -98.9
Total Social Protection 1,274.6 1,288.5 9.3 864.4 # 873.6 3,435.4 8,466.9 10.3% -414.9 -32.2
Operating Budget 1,245.5 1,259.5 9.3 862.9 # 872.1 2,325.6 7,357.0 11.9% -387.4 -30.8
Development Budget 29.0 29.0 0.0 1.5 # 1.5 1,109.9 1,109.9 0.1% -27.5 -94.8

Total Economic Governance and Private Sector


Development 297.0 335.6 52.2 365.8 # 417.9 8,801.7 9,406.5 4.4% 82.3 24.5
Operating Budget 214.0 246.6 44.6 204.4 # 249.0 2,787.7 3,392.4 7.3% 2.4 1.0
Development Budget 83.0 89.1 7.5 161.4 # 168.9 6,014.1 6,014.1 2.8% 79.9 89.7
Total Unclassified 0.0 0.0 0.0 0.0 # 0.0 24,545.3 64.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 # 0.0 24,230.4 0.0 0.0% 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 # 0.0 314.9 64.2 0.0% 0.0 N/A
Source: FPD using AFMIS data downloaded on the 18 May 2013

* 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) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
26 Ministry of Interior 1,956.5 2,039.6 0 2,175.6 2,175.2 59,602.4 61,841.1 3.5 135.6 6.6
Operating Budget 1,956.5 2,039.6 0 2,175.6 2,175.2 42,667.7 44,906.4 4.8 135.6 6.6
Development Budget 0.0 0.0 0.0 0.0 0.0 16,934.7 16,934.7 0.0 0.0 N/A
22 Ministry of Defence 4,781.6 5,544.8 268.5 5,236.2 5,504.7 78,603.9 89,893.6 6.1 -40.1 -0.7
Operating Budget 4,781.6 5,544.8 268.5 5,236.2 5,504.7 57,107.5 68,397.2 8.0 -40.1 -0.7
Development Budget 0.0 0.0 0.0 0.0 0.0 21,496.4 21,496.4 0.0 0.0 N/A
23 Ministry of Foreign Affairs 179.2 180.8 0.0 49.0 49.0 3,117.4 3,302.7 1.5 -131.8 -72.9
Operating Budget 178.7 180.3 0.0 49.0 49.0 2,650.0 2,835.3 1.7 -131.3 -72.8
Development Budget 0.5 0.5 0.0 0.0 0.0 467.4 467.4 0.0 -0.5 -100.0
15 Presidential Protective Service 116.0 159.4 53.7 105.3 159.0 1,091.5 1,204.7 13.2 -0.4 -0.2
Operating Budget 116.0 159.4 53.7 105.3 159.0 873.1 986.4 16.1 -0.4 -0.2
Development Budget 0.0 0.0 0.0 0.0 0.0 218.4 218.4 0.0 0.0 N/A
64 General Directorate of National Security 1,288.5 1,632.7 552.6 1,895.6 2,448.2 9,921.0 9,921.0 24.7 815.5 49.9
Operating Budget 1,288.5 1,632.7 552.6 1,895.6 2,448.2 9,792.7 9,792.7 25.0 815.5 49.9
Development Budget 0.0 0.0 0.0 0.0 0.0 128.3 128.3 0.0 0.0 N/A
Total Security 8321.8 9557.4 874.4 9461.7 10336.1 152336.2 166163.1 6.2 778.7 8.1
Operating Budget 8321.3 9556.9 874.4 9461.7 10336.1 113091.1 126918.0 8.1 779.2 8.2
Development Budget 0.5 0.5 0.0 0.0 0.0 39245.1 39245.1 0.0 -0.5 -100.0
10 Presidents Office 145.1 202.0 75.4 137.3 212.7 2,188.1 2,304.8 9.2 10.7 5.3
Operating Budget 145.1 202.0 75.4 137.3 212.7 1,717.3 1,833.9 11.6 10.7 5.3
Development Budget 0.0 0.0 0.0 0.0 0.0 470.9 470.9 0.0 0.0 N/A
11 National Assembly Meshanro Jirga 33.5 51.2 30.3 73.0 103.3 657.4 657.5 15.7 52.1 101.9
Operating Budget 33.5 51.2 30.3 65.4 95.7 530.9 530.9 18.0 44.6 87.1
Development Budget 0.0 0.0 0.0 7.6 7.6 126.5 126.5 6.0 7.6 N/A
12 National Assembly Wolesi Jirga 77.5 138.7 208.4 33.2 241.7 1,251.1 1,260.3 19.2 102.9 74.2
Operating Budget 77.5 138.7 208.4 33.2 241.7 1,222.6 1,231.8 19.6 102.9 74.2
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 28.5 0.0 0.0 N/A
14 Supreme Court 159.8 181.2 0.0 188.2 188.2 1,609.0 1,613.4 11.7 7.1 3.9
Operating Budget 159.8 181.2 0.0 188.2 188.2 1,319.8 1,324.2 14.2 7.1 3.9
Development Budget 0.0 0.0 0.0 0.0 0.0 289.2 289.2 0.0 0.0 N/A
50 Ministry of Justice 51.1 58.0 0.0 44.0 44.0 1,025.7 1,039.6 4.2 -14.0 -24.2
Operating Budget 42.9 49.8 0.0 44.0 44.0 606.4 620.3 7.1 -5.8 -11.7
Development Budget 8.2 8.2 0.0 0.0 0.0 419.3 419.3 0.0 -8.2 -100.0
13 Administrative Affairs 274.1 305.3 28.5 66.3 94.9 977.0 1,356.7 7.0 -210.4 -68.9
Operating Budget 274.1 305.3 28.5 66.3 94.9 724.4 1,104.0 8.6 -210.4 -68.9
Development Budget 0.0 0.0 0.0 0.0 0.0 252.6 252.6 0.0 0.0 N/A
21 Ministry of State and Parliamentart Affairs 7.2 10.1 3.4 7.1 10.5 114.9 131.4 8.0 0.4 3.6
Operating Budget 7.2 10.1 3.4 7.1 10.5 88.9 105.4 9.9 0.4 3.6
Development Budget 0.0 0.0 0.0 0.0 0.0 26.0 26.0 0.0 0.0 N/A
24 Ministry of Haj and Religious Affairs 25.7 29.7 0.0 34.7 34.7 997.5 1,019.1 3.4 4.9 16.6
Operating Budget 25.7 29.7 0.0 34.7 34.7 742.7 764.4 4.5 4.9 16.6
Development Budget 0.0 0.0 0.0 0.0 0.0 254.7 254.7 0.0 0.0 N/A
51 Attorney General 34.6 45.2 0.0 100.2 100.2 1,234.8 1,239.2 8.1 55.0 121.7
Operating Budget 34.4 45.0 0.0 100.2 100.2 1,017.1 1,021.5 9.8 55.1 122.4
Development Budget 0.2 0.2 0.0 0.0 0.0 217.7 217.7 0.0 -0.2 -100.0
72 Election Commission 6.1 9.4 0.0 9.9 9.9 146.2 146.2 6.8 0.5 5.1
Operating Budget 6.1 9.4 0.0 9.9 9.9 127.0 127.0 7.8 0.5 5.1
Development Budget 0.0 0.0 0.0 0.0 0.0 19.1 19.1 0.0 0.0 N/A
62 IARCSC 28.9 38.8 10.6 20.9 31.5 819.3 826.2 3.8 -7.3 -18.8
Operating Budget 17.4 27.4 10.6 20.9 31.5 321.9 328.8 9.6 4.2 15.3
Development Budget 11.5 11.5 0.0 0.0 0.0 497.4 497.4 0.0 -11.5 -100.0
85 Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 82.3 88.4 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
67 The High office of Oversight and Anti Corruption 6.9 11.1 4.8 11.5 16.4 163.8 169.3 9.7 5.2 47.1
Operating Budget 6.9 11.1 4.8 11.5 16.4 133.0 138.5 11.8 5.2 47.1
Development Budget 0.0 0.0 0.0 0.0 0.0 30.7 30.7 0.0 0.0 N/A
59 Independent Directorate of Local Governance 93.0 95.0 0.0 116.7 116.7 3,773.7 3,801.9 3.1 21.7 22.8
Operating Budget 93.0 95.0 0.0 116.7 116.7 2,543.4 2,571.5 4.5 21.7 22.8
Development Budget 0.0 0.0 0.0 0.0 0.0 1,230.3 1,230.3 0.0 0.0 N/A
0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 943.4 1175.7 361.5 843.0 1204.5 15,040.7 15,653.8 7.7 28.8 2.5
Operating Budget 923.6 1155.9 361.5 835.4 1196.9 11,177.5 11,790.6 10.2 41.0 3.6
Development Budget 19.8 19.8 0.0 7.6 7.6 3,863.2 3,863.2 0.2 -12.2 -61.7
Source: FPD using AFMIS data downloaded on the 18 May 2013
(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)

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
42 Ministry of Public Works 988.3 997.6 0.0 111.8 111.8 23,116.5 24,144.1 0.5 -885.7 -88.8
Operating Budget 33.3 42.6 0.0 53.7 53.7 533.7 1,561.3 3.4 11.1 26.1
Development Budget 955.0 955.0 0.0 58.1 58.1 22,582.8 22,582.8 0.3 -896.8 -93.9
45 Ministry of Transport and Aviation 61.6 69.5 0.0 37.9 37.9 2,358.7 2,369.1 1.6 -31.7 -45.5
Operating Budget 28.2 36.2 0.0 37.9 37.9 536.5 546.8 6.9 1.7 4.7
Development Budget 33.3 33.3 0.0 0.0 0.0 1,822.2 1,822.2 0.0 -33.3 -100.0
34 Ministry of Communication 38.8 49.7 0.0 50.3 50.3 2,968.1 2,974.4 1.7 0.6 1.2
Operating Budget 32.1 43.0 0.0 46.9 46.9 503.5 509.8 9.2 3.9 9.0
Development Budget 6.7 6.7 0.0 3.4 3.4 2,464.6 2,464.6 0.1 -3.3 -48.8
41 Ministry of Energy and Water 57.5 66.9 0.0 46.5 46.5 12,541.9 12,577.3 0.4 -20.5 -30.6
Operating Budget 24.0 33.4 0.0 26.0 26.0 545.0 580.4 4.5 -7.4 -22.1
Development Budget 33.6 33.6 0.0 20.5 20.5 11,996.9 11,996.9 0.2 -13.1 -39.0
82 Water Supply and Canalization Corporation 6.8 6.8 0.0 0.0 0.0 513.1 513.1 0.0 -6.8 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 6.8 6.8 0.0 0.0 0.0 513.1 513.1 0.0 -6.8 -100.0
83 Da Brishna Shirkat 23.5 23.5 0.0 51.7 51.7 179.6 179.6 28.8 28.1 119.6
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 23.5 23.5 0.0 51.7 51.7 179.6 179.6 28.8 28.1 119.6
49 Ministry of Urban Development 8.7 8.7 0.0 16.4 16.4 1,445.4 1,457.6 1.1 7.7 89.2
Operating Budget 6.2 6.2 0.0 16.4 16.4 249.5 261.6 6.3 10.2 166.4
Development Budget 2.5 2.5 0.0 0.0 0.0 1,195.9 1,195.9 0.0 -2.5 -100.0
84 Independent Board of new Kabul 0.3 0.3 0.0 10.5 10.5 69.6 69.6 15.1 10.3 4117.4
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.3 0.3 0.0 10.5 10.5 69.6 69.6 15.1 10.3 4117.4
32 Ministry of Mines and Industries 77.0 83.5 2.8 61.6 64.4 2,334.8 2,348.1 2.7 -19.1 -22.8
Operating Budget 44.6 49.6 2.8 51.5 54.3 511.0 524.3 10.4 4.7 9.5
Development Budget 32.4 33.9 0.0 10.1 10.1 1,823.8 1,823.8 0.6 -23.8 -70.2
65 Geodesy and Cartography Office 11.9 16.7 5.2 9.7 14.9 2,234.3 2,234.5 0.7 -1.7 -10.4
Operating Budget 11.9 16.7 5.2 9.7 14.9 147.3 147.5 10.1 -1.7 -10.4
Development Budget 0.0 0.0 0.0 0.0 0.0 2,087.0 2,087.0 0.0 0.0 N/A
60 Directorate of Environment 10.4 13.4 0.0 17.8 17.8 288.8 296.0 6.0 4.4 32.8
Operating Budget 10.4 13.4 0.0 17.8 17.8 170.0 177.3 10.1 4.4 32.8
Development Budget 0.0 0.0 0.0 0.0 0.0 118.8 118.8 0.0 0.0 N/A
75 Afghanistan High Atomic Energy Commission 1.9 2.8 0.0 3.2 3.2 36.3 39.2 8.3 0.4 15.2
Operating Budget 1.9 2.8 0.0 3.2 3.2 36.3 39.2 8.3 0.4 15.2
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
77 Provincial Muncipalities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
79 Municipalities 0.0 0.0 0.0 0.0 0.0 1,570.9 1,570.9 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,570.9 1,570.9 0.0 0.0 N/A
Total Infrastructure and Natural Resources 1286.5 1339.3 8.0 417.5 425.5 49,658.0 50,773.5 0.8 -913.8 -68.2
Operating Budget 192.5 243.8 8.0 263.1 271.1 3,232.7 4,348.1 6.2 27.4 11.2
Development Budget 1094.1 1095.6 0.0 154.4 154.4 46,425.4 46,425.4 0.3 -941.2 -85.9
27 Ministry of Education 1,259.4 1,259.4 0.0 1,717.0 1,717.0 44,127.3 44,385.3 3.9 457.6 36.3
Operating Budget 1,255.9 1,255.9 0.0 1,717.0 1,717.0 29,592.0 29,849.9 5.8 461.1 36.7
Development Budget 3.5 3.5 0.0 0.0 0.0 14,535.3 14,535.3 0.0 -3.5 -100.0
28 Ministry of Higher Education 68.9 99.5 25.8 110.0 135.8 6,945.1 6,994.2 1.9 36.3 36.4
Operating Budget 68.9 99.5 25.8 94.5 120.3 3,190.8 3,239.8 3.7 20.8 20.9
Development Budget 0.0 0.0 0.0 15.5 15.5 3,754.3 3,754.3 0.4 15.5 N/A
36 Ministry of Information and Culture 37.9 48.7 0.0 52.6 52.6 1,353.8 1,394.5 3.8 3.9 8.0
Operating Budget 37.8 48.6 0.0 52.6 52.6 837.0 877.7 6.0 4.0 8.2
Development Budget 0.1 0.1 0.0 0.0 0.0 516.8 516.8 0.0 -0.1 -100.0
61 Science Academy 19.7 19.7 0.0 25.8 25.8 192.5 192.5 13.4 6.1 30.9
Operating Budget 19.7 19.7 0.0 25.8 25.8 156.0 156.0 16.5 6.1 30.9
Development Budget 0.0 0.0 0.0 0.0 0.0 36.4 36.4 0.0 0.0 N/A
63 National Olympic Committee 3.7 3.7 0.0 0.1 0.1 814.6 816.6 0.0 -3.7 -98.5
Operating Budget 3.7 3.7 0.0 0.1 0.1 274.0 276.0 0.0 -3.7 -98.5
Development Budget 0.0 0.0 0.0 0.0 0.0 540.6 540.6 0.0 0.0 N/A
Total Education 1389.6 1431.0 25.7 1905.5 1931.2 53,433.3 53,783.0 3.6 500.2 35.0
Operating Budget 1386.0 1427.5 25.7 1889.9 1915.7 34,049.8 34,399.5 5.6 488.2 34.2
Development Budget 3.5 3.5 0.0 15.5 15.5 19,383.5 19,383.5 0.1 12.0 338.9
39 Ministry of Agriculture 136.8 154.1 11.8 96.4 108.2 7,899.0 8,148.9 1.3 -46.0 -29.8
Operating Budget 77.0 94.3 11.8 93.3 105.1 1,291.5 1,541.4 6.8 10.7 11.4
Development Budget 59.8 59.8 0.0 3.1 3.1 6,607.5 6,607.5 0.0 -56.7 -94.8
48 Ministry of Counter Narcotics 11.7 11.7 0.0 13.3 13.3 864.0 871.5 1.5 1.6 13.7
Operating Budget 11.7 11.7 0.0 13.3 13.3 140.8 148.2 9.0 1.6 13.7
Development Budget 0.0 0.0 0.0 0.0 0.0 723.2 723.2 0.0 0.0 N/A
43 Ministry of Rural Rehabilitation and Development 280.5 288.4 7.2 47.8 55.0 19,519.0 19,597.7 0.3 -233.4 -80.9
Operating Budget 45.2 53.1 7.2 47.8 55.0 604.1 682.8 8.1 1.9 3.7
Development Budget 235.3 235.3 0.0 0.0 0.0 18,914.9 18,914.9 0.0 -235.3 -100.0
Total Agriculture and Rural Development 429.0 454.2 19.0 157.6 176.5 28,282.0 28,618.1 0.6 -277.7 -61.1
Operating Budget 133.9 159.2 19.0 154.5 173.4 2,036.5 2,372.5 7.3 14.3 9.0
Development Budget 295.1 295.1 0.0 3.1 3.1 26,245.6 26,245.6 0.0 -292.0 -98.9
Source: FPD using AFMIS data downloaded on the 18 May 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to Budget 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
37 Ministry of Public Health 182.6 209.0 -0.1 203.7 203.6 13,141.8 13,152.1 1.5 -5.4 -2.6
Operating Budget 176.2 202.6 0.0 203.7 203.7 3,395.9 3,406.1 6.0 1.1 0.6
Development Budget 6.4 6.4 -0.1 0.0 -0.1 9,746.0 9,746.0 0.0 -6.5 -100.8
Total Health 182.6 209.0 -0.1 203.7 203.6 13,141.8 13,152.1 1.5 -5.4 -2.6
Operating Budget 176.2 202.6 0.0 203.7 203.7 3,395.9 3,406.1 6.0 1.1 0.6
Development Budget 6.4 6.4 -0.1 0.0 -0.1 9,746.0 9,746.0 0.0 -6.5 -100.8
46 Ministry of Frontiers and Tribal Affairs 35.6 42.3 4.5 16.0 20.6 599.5 620.1 3.3 -21.8 -51.4
Operating Budget 35.6 42.3 4.5 16.0 20.6 402.4 423.1 4.9 -21.8 -51.4
Development Budget 0.0 0.0 0.0 0.0 0.0 197.1 197.1 0.0 0.0 N/A
47 Ministry of Martyrs, Disabled and Social Affairs 1,203.3 1,203.3 0.0 816.4 816.4 2,100.5 7,039.0 11.6 -386.9 -32.2
Operating Budget 1,177.1 1,177.1 0.0 814.9 814.9 1,385.8 6,324.4 12.9 -362.2 -30.8
Development Budget 26.2 26.2 0.0 1.5 1.5 714.7 714.7 0.2 -24.6 -94.2
29 Ministry of Refugees and Repatriates 13.4 16.2 0.0 13.5 13.5 246.2 301.6 4.5 -2.7 -16.9
Operating Budget 13.4 16.2 0.0 13.5 13.5 205.2 260.7 5.2 -2.7 -16.9
Development Budget 0.0 0.0 0.0 0.0 0.0 40.9 40.9 0.0 0.0 N/A
38 Ministry of Women Affairs 12.2 15.3 2.8 12.2 15.0 226.1 240.6 6.2 -0.3 -1.7
Operating Budget 12.2 15.3 2.8 12.2 15.0 188.8 203.3 7.4 -0.3 -1.7
Development Budget 0.0 0.0 0.0 0.0 0.0 37.3 37.3 0.0 0.0 N/A
68 Office of Disaster Preparedness 7.6 8.9 1.2 4.1 5.3 163.8 163.8 3.3 -3.6 -39.9
Operating Budget 4.7 6.0 1.2 4.1 5.3 97.8 97.8 5.5 -0.7 -11.5
Development Budget 2.9 2.9 0.0 0.0 0.0 66.1 66.1 0.0 -2.9 -100.0
76 Directorate of Kochis 2.5 2.5 0.7 2.2 2.8 99.4 101.6 2.8 0.3 11.7
Operating Budget 2.5 2.5 0.7 2.2 2.8 45.6 47.8 6.0 0.3 11.7
Development Budget 0.0 0.0 0.0 0.0 0.0 53.8 53.8 0.0 0.0 N/A
Total Social Protection 1274.6 1288.5 9.3 864.4 873.6 3,435.4 8,466.9 10.3 -414.9 -32.2
Operating Budget 1245.5 1259.5 9.3 862.9 872.1 2,325.6 7,357.0 11.9 -387.4 -30.8
Development Budget 29.0 29.0 0.0 1.5 1.5 1,109.9 1,109.9 -27.5 -94.8
20 Ministry of Finance 232.2 257.4 40.7 277.5 318.1 6,280.6 6,855.1 4.6 60.7 23.6
Operating Budget 164.4 189.5 33.1 138.9 172.1 1,836.0 2,410.5 7.1 -17.5 -9.2
Development Budget 67.9 67.9 7.5 138.5 146.1 4,444.6 4,444.6 3.3 78.2 115.3
25 Ministry of Commerce 15.5 16.2 0.0 28.5 28.5 795.5 812.9 3.5 12.3 76.0
Operating Budget 15.0 15.7 0.0 25.9 25.9 367.0 384.4 6.7 10.2 64.7
Development Budget 0.4 0.4 0.0 2.6 2.6 428.5 428.5 0.6 2.1 472.2
35 Ministry of Economy 25.5 32.2 4.9 27.2 32.1 657.2 661.2 4.9 0.0 -0.1
Operating Budget 15.6 22.2 4.9 16.1 21.0 252.4 256.4 8.2 -1.2 -5.5
Development Budget 10.0 10.0 0.0 11.1 11.1 404.8 404.8 2.8 1.2 11.9
66 Control and Audit Office 10.1 10.1 0.0 18.9 18.9 526.8 532.5 3.6 8.9 88.0
Operating Budget 7.6 7.6 0.0 10.9 10.9 120.0 125.7 8.7 3.2 42.3
Development Budget 2.4 2.4 0.0 8.0 8.0 406.8 406.8 2.0 5.6 232.3
73 Central Statistics Office 11.7 16.3 4.7 10.6 15.3 295.0 296.3 5.2 -1.0 -5.9
Operating Budget 9.4 9.4 4.7 9.5 14.2 142.0 143.3 9.9 4.8 50.5
Development Budget 2.3 6.8 0.0 1.1 1.1 153.0 153.0 0.7 -5.7 -83.7
58 Afghanistan National Standard Authority 2.0 3.5 1.9 3.1 4.9 246.6 248.4 2.0 1.4 39.2
Operating Budget 2.0 2.0 1.9 3.1 4.9 70.3 72.1 6.8 2.9 146.4
Development Budget 0.0 1.5 0.0 0.0 0.0 176.3 176.3 0.0 -1.5 -100.0
Total Economic Governance and Private Sector Development 297.0 335.6 52.2 365.8 417.9 8,801.7 9,406.5 4.4 82.3 24.5
Operating Budget 214.0 246.6 44.6 204.4 249.0 2,787.7 3,392.4 7.3 2.4 1.0
Development Budget 83.0 89.1 7.5 161.4 168.9 6,014.1 6,014.1 2.8 79.9 89.7
80 Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 52.0 0.0 N/A 0.0 N/A
81 Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 262.9 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 262.9 0.0 N/A 0.0 N/A
86 Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 0.0 64.2 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 64.2 0.0 0.0 N/A
98 Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
99 Unspecified 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total unallocated 0.0 0.0 0.0 0.0 0.0 24,230.4 64.2 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 24,230.4 -
Development Budget 0.0 0.0 0.0 0.0 0.0 314.9 64.2
25 TOTAL GROSS EXPENDITURES 14,124.4 15,790.8 1,350.0 14,219.1 15,569.1 348,674.6 348,738.8 4.5 -221.8 -1.4
Operating Budget 12,593.0 14,251.8 1,342.5 13,875.5 15,218.1 196,327.0 196,327.0 7.8 966.3 6.8
Development Budget 1,531.4 1,539.0 7.5 343.5 351.0 152,347.6 152,411.8 0.2 -1,188.0 -77.2
Source: FPD using AFMIS data downloaded on the 18 May 2013
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 14,125.6 15,790.2 1,346.7 14,223.0 15,569.7 -220.5 -1.4

150 Sale of Land and Buildings 4.8 8.4 3.3 3.1 6.5 -1.9 -22.9

2+150 TOTAL GROSS EXPENDITURE 14,130.3 15,798.6 1,350.0 14,226.1 15,576.2 -222.4 -1.4
RECURRENT EXPENDITURE 13,084.4 14,749.8 1,350.0 14,189.7 15,539.8 790.0 5.4
CAPITAL EXPENDITURE 1,046.0 1,048.8 0.0 36.4 36.4 -1,012.4 -96.5

701 General Public Services 2,032.6 2,904.2 574.8 1,828.4 2,403.2 -501.0 -17.3
Recurrent Expenditure 2,031.5 2,903.1 574.8 1,823.7 2,398.5 -504.6 -17.4
Capital Expenditure 1.0 1.1 0.0 4.7 4.7 3.6 315.0
702 Defence 5,198.4 5,698.3 697.0 6,182.3 6,879.4 1,181.1 20.7
Recurrent Expenditure 5,173.7 5,671.0 697.0 6,172.7 6,869.7 1,198.7 21.1
Capital Expenditure 24.6 27.3 0.0 9.7 9.7 -17.7 -64.7
703 Public Order and Safety 2,237.4 2,364.0 5.1 2,588.2 2,593.3 229.3 9.7
Recurrent Expenditure 2,214.3 2,340.9 5.1 2,587.2 2,592.3 251.5 10.7
Capital Expenditure 23.1 23.1 0.0 1.0 1.0 -22.1 -95.8
704 Economic Affairs 1,857.8 1,940.6 40.1 618.2 658.3 -1,282.4 -66.1
Recurrent Expenditure 861.0 943.7 40.1 597.2 637.2 -306.5 -32.5
Capital Expenditure 996.8 996.9 0.0 21.0 21.0 -975.8 -97.9
705 Environmental Protection 9.3 12.4 0.0 10.3 10.3 -2.1 -16.8
Recurrent Expenditure 9.3 12.4 0.0 10.3 10.3 -2.1 -16.8
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
706 Housing and Communal Ammenities 8.7 8.7 0.0 16.4 16.4 7.7 88.7
Recurrent Expenditure 8.7 8.7 0.0 16.4 16.4 7.7 88.2
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
707 Health 194.9 221.6 -0.1 216.1 216.1 -5.6 -2.5
Recurrent Expenditure 194.9 221.6 -0.1 216.1 216.1 -5.6 -2.5
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 -87.0
708 Recreation, Culture and Religion 79.4 94.5 0.0 87.4 87.4 -7.0 -7.4
Recurrent Expenditure 79.2 94.3 0.0 87.4 87.4 -6.8 -7.2
Capital Expenditure 0.2 0.2 0.0 0.0 0.0 -0.2 -93.6
709 Education 2,156.2 2,193.7 30.4 1,856.5 1,886.9 -306.8 -14.0
Recurrent Expenditure 2,156.1 2,193.5 30.4 1,856.5 1,886.9 -306.6 -14.0
Capital Expenditure 0.2 0.2 0.0 0.0 0.0 -0.2 -100.0
710 Social Protection 355.7 360.7 2.7 822.2 824.9 464.3 128.7
Recurrent Expenditure 355.7 360.7 2.7 822.2 824.9 464.3 128.7
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Source: FPD using AFMIS data downloaded on the 18 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 1,041.2 1,040.4 -3.3 33.3 29.9 -1,010.5 -97.1
Land and Buildings 998.7 995.1 -3.3 21.3 18.0 -977.1 -98.2
251/8 Purchase of Land and Buildings 1,003.4 1,003.4 0.0 24.5 24.5 -979.0 -97.6
251 Buildings and Structures 1,002.9 1,002.9 0.0 24.5 24.5 -978.4 -97.6
258 Land 0.6 0.6 0.0 0.0 0.0 -0.6 -100.0
150 Sale of Land and Buildings -4.8 -8.4 -3.3 -3.1 -6.5 1.9 -22.9
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) 42.6 45.4 0.0 11.9 11.9 -33.4 -73.7
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 0.0 0.0 0.0 0.0 0.0 0.0 -100.0
Source: FPD using AFMIS data downloaded on the 18 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 6,369.0 -18,139.9 -35,694.0 7,303.5 -28,390.5 -10,250.7 56.5

3 NET ACQUISITION OF FINANCIAL ASSETS 7,512.7 -9,887.1 -7,687.8 8,841.7 1,153.9 11,041.0 -111.7
Domestic 7,512.7 -9,887.1 -7,687.8 8,841.7 1,153.9 11,041.0 -111.7
Currency and Deposits 9,172.7 -1,456.3 -869.1 10,294.0 9,424.9 10,881.2 -747.2
311 Treasury Single Account 8,276.0 -2,000.0 -97.4 11,548.8 11,451.4 13,451.4 -672.6
313 Donor Accounts 896.7 543.7 -771.7 -1,254.7 -2,026.5 -2,570.2 -472.7
314/90 Other Deposit Accounts 0.0 0.0 0.0 0.0 0.0 0.0 330.3
317 Loans 8.4 10.7 12.5 0.7 13.2 2.5 23.9
319 Other Accounts Receivable 155.6 155.6 148.8 27.5 176.3 20.7 13.3
Other Assets -1,824.0 -8,597.0 -6,980.0 -1,480.6 -8,460.6 136.5 -1.6
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES -1,143.7 -8,252.8 -28,006.3 -1,538.2 -29,544.5 -21,291.7 258.0
Domestic -1,149.5 -8,266.2 -27,985.0 -1,515.0 -6,644.6 1,621.6 -19.6
411 Accounts Payable -9.5 40.5 94.1 182.9 284.6 244.1 603.1
413 Pension Liabilities -28.8 0.4 13.7 -13.5 0.2 -0.2 -50.4
423 Other Payables 0.0 0.0 0.0 0.0 1,085.8 1,085.8 N/A
451 Other Liabilities -1,111.2 -8,307.1 -28,092.7 -1,684.3 -8,015.2 291.9 -3.5
Foreign 5.8 13.3 -21.3 -23.3 5,203.7 5,190.4 38898.1
431 Foreign Currency 0.1 0.1 0.1 0.4 2,222.2 2,222.1 1942187.3
181-2 Loans 5.7 13.2 -21.3 -23.7 2,981.5 2,968.2 22437.2
Source: FPD using AFMIS data downloaded on the 18 May 2013

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

Code (In millions of Afghanis) 1391 1391 1392 1392 1392 1392 Comparison to 1391
Saw - 2 Saw - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 7,756.6 33,930.1 37,040.7 6,919.5 43,960.2 10,030.1 29.6
2-25 Expenditures (Recurrent) 13,084.4 14,749.8 1,350.0 14,189.7 15,539.8 790.0 5.4
23 Interest 0.0 0.0 6.8 11.8 18.6 18.6 N/A

Net Balance (1-2-25) -5,327.8 19,180.3 35,690.7 -7,270.2 28,420.5 9,240.2 48.2
Primary Balance (1-2-25+23) -5,327.8 19,180.3 35,697.5 -7,258.4 28,439.1 9,258.8 48.3

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 1,041.2 1,040.4 -3.3 33.3 29.9 -1,010.5 -97.1

Net Lending-Borrowing (1-2) -6,369.0 18,139.9 35,694.0 -7,303.5 28,390.5 10,250.7 56.5

Financing (3+4+5) 6,369.0 -18,139.9 -35,694.0 7,303.5 -28,390.5 -10,250.7 56.5

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 7,512.7 -9,887.1 -7,687.8 8,841.7 1,153.9 11,041.0 -111.7
4 Net Acquisition of Financial Liabilities -1,143.7 -8,252.8 -28,006.3 -1,538.2 -29,544.5 -21,291.7 258.0

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 0.0 0.0


Source: FPD using AFMIS data downloaded on the 18 May 2013

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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 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)

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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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