REVENUE CHARTS

Figures in Millions of Afs

Revenue Analysis
Afs Millions
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0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Overall Revenue Performance to Target Tax Revenue Performance to Target

Afs Millions Afs Millions
450000
80000
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350000
60000
300000
50000
250000
40000
200000
30000
150000
100000 20000

50000 10000 Not including customs revenue

0 0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw

Revenue t Revenue t-1 Target t Revenue t Revenue t-1 Target t

Customs Revenue Performance to Target Non-Tax Revenue Performance to Target

Afs Millions
Afs Millions
25000
35000

30000 20000

25000
15000
20000

15000 10000

10000 5000
5000
Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

40000 500000
35000 450000
400000
30000
350000
25000
300000
20000 250000
15000 200000
150000
10000
100000
5000 50000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

Expenditure on Operations Expenditure on Development

350000 160000

300000 140000
120000
250000
100000
200000
80000
150000
60000
100000 40000
50000 20000

0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
68.1% 36.3% 55.8% 90.1% 30.6%
100000

80000

60000

40000

20000

0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets
Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Presidents Office 99.9% 1 Office of Disaster Preparedness 88.5%
2 Ministry of Martyrs, Disabled and Social Affairs 95.0% 2 National Assembly Meshanro Jirga 79.0%
3 The High office of Oversight and Anti Corruption 85.5% 3 Ministry of State and Parliamentart Affairs 76.5%
4 Ministry of Finance 84.5% 4 Ministry of Interior 72.3%
5 Ministry of Foreign Affairs 82.2% 5 Ministry of Commerce 66.5%
6 Office of Disaster Preparedness 80.6% 6 Ministry of Haj and Religious Affairs 64.3%
7 National Assembly Wolesi Jirga 79.1% 7 Ministry of Rural Rehabilitation and Development 63.8%
8 Presidential Protective Service 79.0% 8 General Directorate of National Security 58.7%
9 Ministry of Commerce 77.5% 9 Ministry of Women Affairs 57.4%
10 General Directorate of National Security 74.6% 10 Geodesy and Cartography Office 56.8%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Interior 57.6% 1 Ministry of Rural Rehabilitation and Development 63.8%
2 Ministry of Defence 37.4% 2 Ministry of Public Works 27.5%
3 Ministry of Education 68.1% 3 Ministry of Public Health 40.6%
4 Ministry of Martyrs, Disabled and Social Affairs 95.0% 4 Da Brishna Shirkat 33.7%
5 General Directorate of National Security 74.6% 5 Ministry of Education 25.1%
6 Ministry of Higher Education 66.0% 6 Ministry of Agriculture 36.5%
7 Ministry of Finance 84.5% 7 Ministry of Energy and Water 28.3%
8 Ministry of Foreign Affairs 82.2% 8 Ministry of Finance 27.6%
9 Ministry of Public Health 66.3% 9 Ministry of Higher Education 40.2%
10 Supreme Court 73.6% 10 Ministry of Mines and Industries 29.7%
Expected Execution 75.0% Expected Execution 75.0%
Table 1. Sources and Uses of Funds Table
Sources and Uses of Funds Table 1393 1394 Growth Overview:
In millions of Afs Month 9 YTD Month 9 Budget Month 9 YTD Month 9 Month YTD
This sheet overviews the whole financial
Revenue 177307 17106 426837 211728 28348 65.7% 19.4% operations of the Government, and how
Tax Revenue 54906 6123 98996 59880 6022 -1.6% 9.1% they were paid for.
Fixed Taxes 8013 904 13383 7301 782 -13.5% -8.9%
Notes:
Taxes on Income and Profits 12619 1314 21545 14228 1050 -20.1% 12.7%
Taxes on Property 624 84 902 569 9 -88.8% -8.8% - On year to data, collections from fixed
Taxes on Goods and Services 11249 960 26374 13039 1501 56.4% 15.9% taxes , other taxes and property taxes
Taxes on International Trade 18330 2360 30819 21952 2504 6.1% 19.8% have fallen as a result of reduced
Other Taxes 4072 501 5975 2791 176 -64.9% -31.5% business activity during the year.
Grants 106323 8645 302914 130390 17801 105.9% 22.6%
Foreign Governments 106323 8645 130390 17801 105.9% 22.6% - Collection from Sales taxes have
International Organisation 0 0 0 0 - - increased, reflecting an improvement in
retail activity from the low base last year.
Other Revenue 12901 1937 19756 18487 4289 121.4% 43.3%
- Similarly, taxes on International Trade
Property Income 1161 108 1781 1647 257 137.2% 41.8% has increased as imports tend to
Sales of Goods and Services 2927 748 3689 2409 244 -67.4% -17.7% recovere from last year fall, with more
Fines & Penalties 7709 828 12519 9770 1289 55.7% 26.7% contribution from Afghani depreciation .
Extractive Industry - Royalties & Fees 739 103 1238 518 5 -95.2% -30.0% - The balance is positive in month 9,
Others 365 150 530 4144 2494 1563.2% 1034.3% reflecting more revenue collection.
Social Contributions 3176 400 5171 2971 236 -41.1% -6.5% than spending.
Glossary:
Expenditure 177452 22427 313577 178849 23264 3.7% 0.8%
YTD: Year to Date, the total collection
Compensation of Employees 108889 12402 160782 109471 13110 5.7% 0.5%
since the start of the year, up to the
Uses of Goods and Services 53343 8653 152019 55139 9050 4.6% 3.4% current point.
Consumption of Fixed Capital 0 0 0 0 0 - -
Interest 274 0 776 433 35 - 58.1% Net Operating Balance: revenues minus
Subsidies 450 0 0 597 0 - 32.6% non-capital expenditures (noted in this
Grants 388 48 0 137 18 -62.4% -64.8% table as just expenditures)
Social Benefits 14108 1325 0 13073 1051 -20.7% -7.3%
Other Expense 0 0 0 0 0 - - Net Lending/Borrowing: the net
operating balance, minus net acquisition
of non-financial assets
Net Operating Balance -146 -5321 113260 32879 5084 -195.5% -22671.1%

Net Acquistion of Non-Financial Assets 32504 5315 98242 30024 3237 -39.1% -7.6%
Fixed Assets 31967 5311 29692 3142 -40.8% -7.1%
Acquisition of Fixed Assets 31996 5313 29713 3143 -40.8% -7.1%
Sale of Fixed Assets (-) -29 -2 -21 -1 -34.6% -27.4%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -100.0%
Non-Produced Assets 537 3 332 95 2993.9% -38.2%

Net Lending/Borrowing -32650 -10635 15018 2855 1847 -117.4% -108.7%

Transactions in Financial Assets 32650 10635 -15018 -2855 -1847 -117.4% -108.7%
Net Acquisition of Financial Assets 30708 9945 -1676 -1284 -112.9% -105.5%
Domestic 30708 9945 -1676 -1284 -112.9% -105.5%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 1942 691 -1179 -563 -181.5% -160.7%
Domestic 683 498 -1211 -489 -198.2% -277.2%
Foreign 1258 193 32 -74 -138.3% -97.4%

Discrepancy 0 0 0 0 0 - -
Table 2. Revenue Summary Table

Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 9 YTD Month 9 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 177306.8 211727.8 17105.6 28348.1 426836.8 38094.0 -25.6% 19.4% 65.7%
Domestic Revenues 70983.5 81337.6 8460.9 10546.7 123922.8 10326.9 2.1% 14.6% 24.7% Notes:

Revenue for the month has:

Tax Revenues 54906.4 59879.8 6122.9 6022.2 98995.9 8249.7 -27.0% 9.1% -1.6%
Fixed Taxes 8012.7 7301.4 904.3 781.9 13382.8 1115.2 -29.9% -8.9% -13.5% - Major growing line: Income from Capital Property,
Income Taxes 12619.3 14228.0 1314.1 1050.0 21544.6 1795.4 -41.5% 12.7% -20.1% administrative fees, followed by Sales taxes.
Property Taxes 623.7 569.0 83.9 9.4 901.5 75.1 -87.4% -8.8% -88.8% - Major falling line: royalities, sales on goods and services,
Sales Taxes 11248.5 13038.6 959.7 1501.0 26373.6 2197.8 -31.7% 15.9% 56.4% property taxes, other taxes and fixed taxes have fallen
Other Taxes 4071.6 2790.8 501.0 175.9 5974.7 497.9 -64.7% -31.5% -64.9% down. However ,classifying the large miscellanious revenue
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - may change various revenue categories's compositon.
Customs Duty, Import Taxes 18330.4 21952.1 2359.8 2503.8 30818.7 2568.2 -2.5% 19.8% 6.1%
Glossary:
Non Tax Revenue 16077.2 21457.8 2338.0 4524.5 24926.9 2077.2 117.8% 33.5% 93.5% Domestic Revenues: the total revenues collected by the
Income from Capital Property 1161.0 1646.5 108.3 256.8 1781.1 148.4 73.0% 41.8% 137.2% Government, without including donor support.
Sales of Goods and Services 2926.6 2408.5 748.4 243.6 3688.6 307.4 -20.7% -17.7% -67.4%
Administrative Fees 7145.3 9186.6 762.8 1229.4 11671.3 972.6 26.4% 28.6% 61.2% Y-O-Y: Year-on-Year, the growth in something on last year.
Royalties 309.3 119.0 50.8 4.0 466.7 38.9 -89.8% -61.5% -92.2%
Non Tax Fines and Penalties 563.4 583.7 65.3 60.0 847.3 70.6 -15.0% 3.6% -8.1% Grants: Funds received from donors. Often the money can
Extractive Industry 430.1 398.8 51.9 1.0 771.2 64.3 -98.5% -7.3% -98.2% only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
Miscellaneous Revenue 365.3 4144.0 149.9 2494.0 529.9 44.2 5548.0% 1034.3% 1563.2%
Government
Social Contributions 3176.1 2970.6 400.5 235.7 5170.9 430.9 -45.3% -6.5% -41.1%

Grants 106323.3 130390.2 8644.7 17801.5 302914.0 27767.1 -0.4 22.6% 105.9%
Foreign Governments 106323.3 130390.2 8644.7 17801.5 22.6% 105.9%
Foreign Governments - Current 62901.8 98576.7 1943.7 15278.2 56.7% 686.0%
Foreign Governments - Capital 43421.4 31813.5 6701.0 2523.2 -26.7% -62.3%
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 3. Monthly Revenue Collection
Year: 1393 1393 1393 1393 1393 1393 1393 1393 1393 1394
Month: 1 2 3 4 5 6 7 8 9 1

Total Revenues 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 19400.7 14608.1 17105.6 31940.7
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 8836.9 5934.0 8460.9 7921.7

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6122.9 6345.6
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 904.3 725.5
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1314.1 1189.3
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 83.9 73.6
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 959.7 2048.9
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 501.0 189.3
Tax Penalties and Fines
Customs Duty, Import Taxes 2206.9 1885.2 1998.1 1802.1 2468.3 2032.3 1913.2 1664.7 2359.8 2119.1

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1984.9 1358.3 2338.0 1576.0
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 108.3 96.6
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 748.4 523.1
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 762.8 701.2
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 50.8 49.1
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 110.6 38.2 65.3 29.4
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 51.9 16.3
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 73.9 -25.7 149.9 155.2
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 400.5 5.2

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 24019.0
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 24019.0
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 4918.0 7090.7 1943.7 22183.0
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 5645.8 1583.4 6701.0 1836.0
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 4. Provincial Revenue Collection

1393 1394 1394 1393 1394 1394 YTD % % Growth Month Overview:
Month 9 YTD Month 8 Month 9 Target Target M-o-M Y-o-Y
Kabul 1817.5 2070.4 216.6 216.4 231.2 2663.3 77.7% 6.7% 6.8% This sheet shows the revenue collected by each of the 34
Kapisa 87.2 139.7 13.9 11.4 17.9 126.2 110.7% 29.0% 57.9% provinces, and the central Ministries.
Parwan 147.3 160.5 24.3 17.5 17.1 235.2 68.2% -29.6% -2.5%
Wardak 108.3 138.0 14.2 22.3 19.7 185.0 74.6% 38.7% -11.9%
Notes:
Logar 75.7 120.8 13.0 2.3 17.8 149.4 80.9% 36.6% 673.7%
Nangarhar 8266.7 9862.9 1098.0 1264.3 1484.4 12561.6 78.5% 35.2% 17.4% - Typically those on the border will have higher collection
Laghman 91.2 139.1 13.9 12.5 19.6 155.4 89.5% 41.1% 57.4% given the customs revenue generated there.
Pangsher 46.1 83.3 7.1 4.5 9.1 80.9 103.0% 28.7% 104.1%
Baghlan 178.6 238.8 19.7 21.7 48.5 307.0 77.8% 146.7% 123.7% Glossary:
Bamyan 80.4 -175.9 10.2 12.0 -243.3 110.0 -159.8% -2482.3% -2123.7%
Ghazni 194.6 289.5 26.9 22.1 36.5 310.2 93.3% 35.8% 65.7% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 102.6 325.2 30.0 13.7 13.7 169.5 191.9% -54.3% -0.2%
the country.
Paktiya 784.0 1074.9 109.3 98.5 193.9 742.1 144.8% 77.3% 96.9%
Khost 446.3 540.5 63.0 62.0 89.2 1306.1 41.4% 41.6% 43.9% M-o-M: Month on Month - the change since the last month.
Kunar 134.7 161.9 16.6 31.1 24.0 368.4 43.9% 44.9% -22.7%
Nuristan 25.6 33.1 6.3 6.5 2.3 43.1 76.8% -62.9% -63.9% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 184.4 206.7 8.3 28.2 43.9 311.5 66.4% 427.2% 55.5% year.
Takhar 200.8 296.9 25.9 32.5 55.7 328.7 90.3% 114.9% 71.4%
Kunduz 611.3 427.2 63.6 102.0 4.7 1386.8 30.8% -92.6% -95.4%
Samangan 89.0 103.0 11.4 15.1 12.1 118.5 86.9% 6.2% -20.1%
Balkh 5042.1 5501.8 510.5 559.0 698.0 10291.3 53.5% 36.7% 24.9%
Saripul 78.1 91.4 9.5 11.2 11.5 95.0 96.2% 22.0% 2.5%
Ghor 71.9 93.5 10.8 10.2 14.0 153.6 60.9% 30.1% 38.0%
Dikondy 42.4 53.3 2.4 6.4 8.4 73.9 72.1% 253.4% 29.5%
Uruzgan 35.7 54.0 2.7 4.3 5.2 74.2 72.7% 92.6% 21.0%
Zabul 52.8 54.4 5.0 11.2 8.3 111.4 48.8% 67.4% -25.6%
Kandahar 2272.0 3684.7 346.8 280.1 620.4 3073.6 119.9% 78.9% 121.5%
Jawzjan 139.7 182.8 18.3 19.5 20.5 257.6 71.0% 12.0% 5.1%
Faryab 2323.1 1264.1 96.9 141.3 141.0 4663.7 27.1% 45.6% -0.2%
Helmand 390.9 438.0 13.4 45.0 85.7 666.9 65.7% 540.6% 90.5%
Badghis 77.3 72.3 12.7 13.3 9.7 93.7 77.1% -23.2% -26.7%
Herat 9639.9 12500.1 1433.7 1191.6 2144.4 20030.1 62.4% 49.6% 80.0%
Farah 1808.2 3011.0 348.0 207.2 479.4 2152.1 139.9% 37.8% 131.3%
Nimroz 4935.3 6071.2 816.1 817.5 946.8 5745.9 105.7% 16.0% 15.8%
Central Ministries 30401.8 32028.2 3812.5 3146.5 3255.1 54780.7 58.5% -14.6% 3.5%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 70983.5 81337.6 9231.2 8460.9 10546.7 123922.8 65.6% 14.3% 24.7%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 9 YTD Month 8 Month 9 Budget Budget
Total Gross Expenditure 209985.3 208894.1 25473.4 27742.6 26502.3 433447.7 48.2% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 6299.4 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 209956.6 208873.3 25472.4 27741.1 26501.3
Notes:
Compensation of Employees 108888.6 109470.8 12555.4 12401.6 13110.3 160781.7 68.1% - Expenditure on salaries has slightly increased both YTD on last year,as well
of which operating budget 108888.6 109470.8 11831.37 12401.58 13110.3 160781.7 68.1% as, on monthly basis.
Wages and Salaries 104674.0 104603.4 12010.2 11889.9 12445.3
Wages and Salaries in Cash 90395.7 91162.7 9864.0 9966.1 10743.0 - Likewise other elements of expenditure including: communications, repairs
Wages and Salaries in Kind 14279.3 13016.7 2112.3 1926.5 1604.1 and maintenance, and other goods and services use have fallen; however
Wages and Salary Advance -1.0 424.1 33.9 -2.7 98.2 the costs for fuel have risen on the same period last year, despite falls in
Social Benefits 909.0 1249.3 133.7 122.6 218.0 prices.
Social Benefits - in Cash 909.0 1249.3 133.7 122.6 218.0
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -210.1 -213.6 -28.3 -31.2 -32.7 Total Gross Expenditure: the total expenditures including interest payments
Other Compensation 3515.8 3831.7 439.8 420.2 479.8 .

Use of Goods and Services 53343.0 55139.0 6565.0 8652.7 9049.6 152018.8 36.3% Core Budget: The operating budget plus the development budget
of which operating budget 26485.8 32753.0 3260.2 5146.2 6281.1 97509.8 33.6%
Travel 1517.4 1560.5 121.0 207.4 227.6 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Communications 2561.9 2322.8 263.6 408.5 372.8 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
Contracted Services 19383.6 16408.3 1207.9 2267.2 2344.7
operating budget, however development budget spending contains
Repairs and Maintenance 8339.7 6307.7 2028.1 1616.3 1415.9
recurrent items and vice versa
Utilities 3429.4 3101.1 591.6 501.2 439.1
Fuel 4136.6 13891.4 873.4 1116.2 2666.1 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 13974.3 11547.1 1479.3 2536.0 1583.3 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 4695.7 4180.4 584.3 1084.5 994.8
Other Expenses 4688.8 2174.6 231.4 371.0 277.5 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 4589.9 5192.1 663.6 1080.4 310.9 payable to an employee for work done during the accounting period. It
consists of wages, salaries, and social contributions made on behalf of
employees to social insurance schemes. Excluded are amounts paid to
Interest 273.9 433.1 21.0 0.0 35.5 775.9 55.8%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 273.9 433.1 21.0 0.0 35.5 employees.

Social Transfers 14946.9 13806.4 2284.4 1372.3 1068.8 15329.4 90.1% Goods and Services: Expenditure items such as electricity costs,
Subsidies 450.0 596.7 0.0 0.0 0.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 388.4 136.8 10.6 47.7 17.9 value below Afs 50,000
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 370.8 136.8 10.6 36.3 17.9 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Grants to other Government Units - Current 17.7 0.0 0.0 11.4 0.0
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Transfers: Payments to a person or organization for which no service is
Social Security 13983.4 12922.8 2273.8 1211.5 1050.9 received, for which pension payments and subsidies
Other Social Transfers 125.1 150.1 0.0 113.1 0.0
Social Assistance 113.1 0.1 0.0 113.1 0.0 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants 12.0 150.0 0.0 0.0 0.0
Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
Gross Acquisition of Nonfinancial Assets 32532.8 30044.8 4047.6 5316.1 3238.2 98242.4 30.6% reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget)
of which operating budget 5119.0 4056.0 741.9 1129.8 867.6 17868.5 22.7%
Net Acquisition of Nonfinancial Assets 32504.2 30024.0 4046.6 5314.5 3237.1
Sale of Land and Buildings -28.7 -20.8 -1.0 -1.6 -1.0
Buildings and Structures 14880.4 20341.3 3238.8 2223.0 2123.6
Machinery / Equipment (>50,000) 4631.9 5709.0 718.0 1584.3 884.7
Valuables 0.3 0.0 0.0 0.0 0.0
Land 536.9 331.7 8.3 3.1 95.4
Capital Advance Payments 12483.3 3662.7 82.5 1505.8 134.5

Memorandum Items
Contingency Funds 6299.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations
Afs Mi l l i ons 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 9 YTD Month 8 Month 9 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 155714.3 160519.3 17394.4 20049.9 21363.3 291093.6 55.1% 22.8% 6.6% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 155685.6 160498.5 17392.0 20048.3 21362.3 22.8% 6.6%
Notes:
Compensation of Employees 108888.6 109470.8 11831.4 12401.6 13110.3 160781.7 68.1% 10.8% 5.7%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 104674.0 104603.4 11370.0 11889.9 12445.3 9.5% 4.7%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 90395.7 91162.7 9823.7 9966.1 10743.0 9.4% 7.8%
Wages and Salaries in Kind 14279.3 13016.7 1545.3 1926.5 1604.1 3.8% -16.7% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance -1.0 424.1 1.0 -2.7 98.2 9718% -3756% to date have made up 65% of operating expenditure.
Social Benefits 909.0 1249.3 102.1 122.6 218.0 113.6% 77.7%
Social Benefits - in Cash 909.0 1249.3 102.1 122.6 218.0 113.6% 77.7% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -210.1 -213.6 -18.3 -31.2 -32.7 78.7% 4.9% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 3515.8 3831.7 377.7 420.2 479.8 27.0% 14.2%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 26485.8 32753.0 3260.2 5146.2 6281.1 97509.8 33.6% 92.7% 22.1% and development. Operating is the expenditure not targeted
Travel 1218.8 1387.7 89.2 175.5 200.6 124.9% 14.3% towards particular development projects under the NPPs.
Communications 2525.4 2322.8 264.5 401.1 372.8 41.0% -7.0%
Contracted Services 1030.4 619.7 72.0 76.1 74.3 3.3% -2.3% Development Budget: The Government budget for development
Repairs and Maintenance 8097.1 6307.7 982.8 1608.6 1415.9 44.1% -12.0% projects implemented by Government agencies. It contains
Utilities 3186.7 3101.1 750.7 453.7 439.1 -41.5% -3.2% recurrent and capital expenditure in Afghanistan. These projects
Fuel 4088.9 13847.0 360.9 1110.2 2662.7 637.8% 139.8% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 6338.5 5166.9 740.2 1321.0 1115.6 50.7% -15.6%
Tools and materials (< 50,000) 3924.4 2965.7 506.3 1022.0 890.3 75.9% -12.9%
Other Expenses 2380.8 1784.0 229.4 303.4 144.2 -37.2% -52.5%
Advances and Return of Expenditure 33.3 417.2 4.5 -4.3 81.1 1694.7% -1978.2%

Interest 273.9 433.1 78.3 0.0 35.5 775.9 55.8% -54.7% -

To Non-Residents 273.9 433.1 78.3 0.0 35.5 -54.7% -

Social Transfers 14946.9 13806.4 1482.6 1372.3 1068.8 14157.6 97.5% -27.9% -22.1%
Subsidies 450.0 596.7 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 388.4 136.8 28.4 47.7 17.9 -36.8% -62.4%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 370.8 136.8 24.0 36.3 17.9 -25.4% -50.6%
Grants to other Government Units - Current 17.7 0.0 4.4 11.4 0.0 -100.0% -100.0%
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 13983.4 12922.8 1454.2 1211.5 1050.9 -27.7% -13.3%
Other Social Transfers 125.1 150.1 0.0 113.1 0.0 - -100.0%
Social Assistance 113.1 0.1 0.0 113.1 0.0 - -100.0%
Advance Subsides, Grants 12.0 150.0 0.0 0.0 0.0 - -

Gross Acquisition of Nonfinancial Assets 5119.0 4056.0 741.9 1129.8 867.6 17868.5 22.7% 16.9% -23.2%
Net Acquisition of Nonfinancial Assets 5090.4 4035.2 739.4 1128.2 866.6 17.2% -23.2%
Sale of Land and Buildings -28.7 -20.8 -2.5 -1.6 -1.0 -58.8% -34.6%
Buildings and Structures 2970.6 2193.2 351.2 595.3 393.4 12.0% -33.9%
Machinery / Equipment (>50,000) 1580.9 1538.3 368.9 531.5 383.0 3.8% -27.9%
Valuables 0.3 0.0 0.0 0.0 0.0 - -
Land 427.4 319.2 21.9 3.1 89.1 306.7% 2788.9%
Capital Advance Payments 139.8 5.3 0.0 0.0 2.2 -5545.5% 268770%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 7. Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 9 YTD Month 9 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 210145.3 209236.9 27742.6 26576.1 433447.7 48.3% -0.4% -4.2% undertaken by each Ministry, so you can see how
209244.2 206451.3 27608.4 26232.4 420762.9 much each Ministry was budgeted, and how
Ministry of Interior 38228.4 44996.9 6311.1 6506.7 77987.1 57.7% 17.7% 3.1% much they have managed to spend to date.
Ministry of Defence 44854.2 42367.9 6284.9 7368.2 113372.5 37.4% -5.5% 17.2%
Notes:
Ministry of Foreign Affairs 3024.7 2528.1 438.5 406.3 3429.4 73.7% -16.4% -7.3%
Presidential Protective Service 878.5 791.1 92.4 99.4 1077.1 73.4% -10.0% 7.5% - Spedning on Security sector has increased in
General Directorate of National Security 8353.0 8967.1 27.0 1.0 12044.9 74.4% 7.4% -96.4% yearly expenditure, this is due more spending by
Total Security 95338.8 99651.1 13153.9 14381.6 207911.0 47.9% 4.5% 9.3% Minisry of Interior and GDNS.

Presidents Office 1356.0 360.9 141.9 0.0 361.2 99.9% -73.4% -100.0% - A large increase in expenditure on
National Assembly Meshanro Jirga 405.8 380.0 12.3 20.9 574.2 66.2% -6.4% 70.2% infrastructure reflects the priority the
National Assembly Wolesi Jirga 1033.3 1083.2 39.2 109.9 1381.9 78.4% 4.8% 180.5% Government is placing on this investment.
Supreme Court 2354.4 2242.2 257.8 166.3 3205.0 70.0% -4.8% -35.5%
Glossary:
Ministry of Justice 437.8 513.7 49.9 44.6 1056.3 48.6% 17.4% -10.8%
Administrative Affairs 1386.5 2671.3 70.1 419.3 3766.9 70.9% 92.7% 497.8% Total Gross Expenditure: the total expenditures
Ministry of State and Parliamentart Affairs 68.3 80.2 8.6 5.9 126.8 63.2% 17.3% -31.0% including interest payments
Ministry of Haj and Religious Affairs 620.9 699.6 116.8 68.9 1096.7 63.8% 12.7% -41.0%
Attorney General 839.3 867.4 96.2 98.8 1325.2 65.5% 3.3% 2.7% Operating Budget: the Government budget is
Election Commission 83.6 106.9 9.9 23.8 256.4 41.7% 27.8% 139.8% split into operating and development. Operating
IARCSC 363.3 315.0 38.8 43.7 739.4 42.6% -13.3% 12.8% is the expenditure not targeted towards
Independent Commission for Overseeing the Implementation of Constitution 46.1 30.4 4.8 4.1 45.6 66.6% -34.1% -14.3% particular development projects under the NPPs.
Independent Board of new Kabul 3257.4 - - -
Afghanistan Independent Human Rights Commission 0.0 33.8 0.0 0.0 99.9 33.8% - -
The High office of Oversight and Anti Corruption 127.5 148.5 12.1 35.4 234.1 63.4% 16.5% 192.3%
Independent Directorate of Local Governance 1681.8 1758.6 223.5 184.8 3443.7 51.1% 4.6% -17.3%
Total Governance, Rule of Law and Human Rights 10804.6 11291.6 1081.8 1226.5 20970.7 53.8% 4.5% 13.4%

Ministry of Public Works 9649.3 8502.0 1808.4 797.2 26668.6 31.9% -11.9% -55.9%
Ministry of Transport and Aviation 769.4 180.1 25.6 23.9 365.6 49.2% -76.6% -6.8%
Ministry of Communication 1221.0 487.5 698.7 64.4 820.2 59.4% -60.1% -90.8%
Ministry of Energy and Water 3817.0 2875.4 215.8 222.5 9323.3 30.8% -24.7% 3.1%
Water Supply and Canalization Corporation 623.3 226.0 37.7 0.4 576.7 39.2% -63.7% -99.1%
Da Brishna Shirkat 2381.5 5221.0 1127.4 652.4 15485.5 33.7% 119.2% -42.1%
Ministry of Urban Development 344.6 604.6 38.2 36.0 1634.7 37.0% 75.4% -5.7%
Independent Board of new Kabul 69.3 76.4 5.7 14.7 110.3 69.3% 10.3% 157.5%
Ministry of Mines and Industries 997.0 1078.2 164.7 148.1 2879.6 37.4% 8.1% -10.1%
Geodesy and Cartography Office 90.9 101.9 18.1 10.1 149.5 68.2% 12.1% -44.3%
Directorate of Environment 147.2 156.6 19.2 14.1 259.4 60.4% 6.4% -26.5%
Afghanistan High Atomic Energy Commission 21.8 21.9 3.9 2.8 41.1 53.4% 0.6% -28.3%
Municipalities 772.7 683.3 113.1 113.0 0.0 - -11.6% -0.1%
Total Infrastructure and Natural Resources 20905.2 20215.0 4276.7 2099.5 58314.6 34.7% -3.3% -50.9%

Ministry of Education 26081.4 24995.7 3497.4 3383.1 47156.9 53.0% -4.2% -3.3%
Ministry of Higher Education 4078.1 4382.9 812.4 393.9 7825.5 56.0% 7.5% -51.5%
Ministry of Information and Culture 386.5 424.0 40.8 60.0 723.0 58.6% 9.7% 47.2%
Science Academy 118.3 144.2 14.4 15.9 234.7 61.4% 21.8% 10.5%
National Olympic Committee 161.5 289.8 33.2 56.8 570.4 50.8% 79.5% 71.0%
Total Education 30825.7 30236.5 4398.2 3909.7 56510.4 53.5% -1.9% -11.1%

Ministry of Public Health 8161.0 8488.7 893.9 1600.6 18637.4 45.5% 4.0% 79.1%
Total Health 8161.0 8488.7 893.9 1600.6 18637.4 45.5% 4.0% 79.1%

Ministry of Agriculture 5110.4 3744.7 277.8 400.7 9191.8 40.7% -26.7% 44.2%
Ministry of Counter Narcotics 884.9 677.5 123.4 121.4 1645.6 41.2% -23.4% -1.7%
Ministry of Rural Rehabilitation and Development 15681.8 11700.8 1316.4 689.2 18290.6 64.0% -25.4% -47.6%
Total Agriculture and Rural Development 21677.1 16122.9 1717.7 1211.2 29128.0 55.4% -25.6% -29.5%

Ministry of Frontiers and Tribal Affairs 281.9 306.0 36.6 38.2 516.6 59.2% 8.5% 4.3%
Ministry of Martyrs, Disabled and Social Affairs 15162.3 13316.2 1346.1 1114.5 14718.0 90.5% -12.2% -17.2%
Ministry of Refugees and Repatriates 208.4 166.3 68.2 24.4 281.2 59.2% -20.2% -64.3%
Ministry of Women Affairs 123.7 145.5 14.6 19.3 242.5 60.0% 17.6% 32.2%
Office of Disaster Preparedness 56.8 316.1 7.0 21.0 389.2 81.2% 456.5% 201.7%
Directorate of Kochis 34.9 50.3 3.6 5.4 100.9 49.9% 44.3% 52.1%
Total Social Protection 15868.1 14300.4 1476.1 1222.8 16248.4 88.0% -9.9% -17.2%

Ministry of Finance 4268.4 4334.9 453.4 397.1 8348.9 51.9% 1.6% -12.4%
Ministry of Commerce 655.0 777.2 70.0 60.3 1063.9 73.1% 18.7% -13.9%
Ministry of Economy 349.0 278.7 46.1 36.7 522.6 53.3% -20.1% -20.4%
Control and Audit Office 232.9 288.1 22.1 59.2 938.8 30.7% 23.7% 167.6%
Central Statistics Office 120.9 123.4 15.0 13.9 446.5 27.6% 2.1% -7.3%
Afghanistan National Standard Authority 37.4 85.2 3.4 13.3 158.0 53.9% 127.7% 287.5%
Total Economic Governance and Private Sector Development 5663.6 5887.6 610.1 580.4 11478.8 51.3% 4.0% -4.9%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.0 257.3 0.0 0.0 1563.7 16.5% - -
Unallocated Reserves 0.0 - - -
Unspecified 901.1 2785.6 134.3 343.8 12684.8 22.0% 209.1% 156.1%
Total Unclassified 901.1 3042.9 134.3 343.8 14248.5 21.4% 237.7% 156.1%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:

Month 9 YTD Month 9
General Public Services 22555.6 32260.6 4477.3 4653.2 This sheet breaks down expenditure by the UN
Recurrent Expenditure 17942.7 25645.3 2902.7 3856.7 COFOG classification, so you can see which
Capital Expenditure 4612.8 6615.3 1574.6 796.4 priority areas received what.
Defence 54450.1 52814.8 6462.6 7581.3
Notes:
Recurrent Expenditure 51361.5 50769.9 5849.9 7115.5
Capital Expenditure 3088.6 2044.9 612.7 465.8 - On YTD, the Government expenditure in the
Public Order and Safety 38311.3 39719.6 5087.3 4989.2 defence sector has slightly declined, where as
Recurrent Expenditure 38035.0 38481.3 5038.1 4709.3 its expenditure on public order and safty and
Capital Expenditure 276.4 1238.3 49.2 279.9 general public service has increased.
Economic Affairs 39759.1 30893.3 4708.7 2505.6
Recurrent Expenditure 17353.9 14284.2 1957.3 1441.5 - Increase in capital expenditure on education
Capital Expenditure 22405.2 16609.1 2751.4 1064.1 and health sectors reflect rising need for
financing operational cost of the existing
Environmental Protection 180.8 204.7 30.0 14.1
capitals.
Recurrent Expenditure 131.4 137.7 19.2 14.1
Capital Expenditure 49.4 67.0 10.8 0.0 Glossary:
Housing and Communal Amenities 611.3 849.0 139.1 113.0
Recurrent Expenditure 290.7 313.3 37.6 31.4 COFOG: Classifications of the Functions of
Capital Expenditure 320.5 535.6 101.5 81.7 Government, is a UN classification breaking
Health 8211.9 8538.6 899.3 1606.6 down Government expenditure by key policy
Recurrent Expenditure 7994.6 7764.3 886.4 1394.6 areas.
Recurrent Expenditure: is expenditure on non-
Capital Expenditure 217.3 774.3 12.9 212.0
capital items, typically salaries etc. These are
Recreation, Culture and Religion 1279.1 1725.3 213.3 218.2
items which need to be repurchased each
Recurrent Expenditure 1110.8 1368.6 204.0 168.0 year.
Capital Expenditure 168.3 356.7 9.3 50.2 Capital Expenditure: is the expenditure on
Education 30188.9 29405.4 4312.2 3777.9 assets.
Recurrent Expenditure 28800.6 27637.6 4120.2 3495.0
Capital Expenditure 1388.3 1767.9 192.0 282.9
Social Protection 14597.2 12825.7 1412.8 1117.1
Recurrent Expenditure 14591.1 12790.0 1411.1 1112.0
Capital Expenditure 6.1 35.6 1.7 5.1

Total 210145.3 209236.9 27742.6 26576.1

Table 9. Expenditure by Province

1393 1394 1393 1394 YTD Month Overview:

Month 9 YTD Month 9 % Growth
Kabul 11298.0 12316.7 1729.5 1324.3 9.0% -23.4% This sheet overviews the expenditure on provinces. This
Kapisa 1576.4 1869.8 162.2 235.0 18.6% 44.9% does not give a full overview of the expenditure benefits
Parwan 2531.9 2820.6 457.8 306.2 11.4% -33.1% to provinces, as some central spending impacts provincial
Wardak 1612.7 2148.6 258.1 189.5 33.2% -26.6% welfare.
Logar 1314.4 1546.7 168.2 254.9 17.7% 51.5%
Notes:
Nangarhar 9615.8 10151.7 1083.9 1389.2 5.6% 28.2%
Laghman 1535.0 1930.0 183.9 213.6 25.7% 16.1% - On YTD, almost all provinces have seen increase in
Pangsher 918.3 1172.6 172.8 146.8 27.7% -15.0% expenditures, where as on monthly basis, most of the
Baghlan 3290.0 3684.3 394.7 512.1 12.0% 29.8% border provinces show increase in thier expenditures.
Bamyan 1966.2 2116.9 726.9 206.7 7.7% -71.6%
Ghazni 2450.6 3447.8 299.9 435.7 40.7% 45.3% Glossary:
Paktika 1440.4 1651.0 219.9 296.7 14.6% 34.9%
Offshore Payments: payments received by the
Paktiya 7928.6 7936.8 1017.2 1045.8 0.1% 2.8%
Government from outside of Afghanistan, not collected by
Khost 1769.8 1994.9 229.5 248.5 12.7% 8.3% any of the Line Ministries, or Provinces.
Kunar 1780.4 2099.0 217.5 266.6 17.9% 22.6%
Nuristan 987.0 1207.0 122.3 141.5 22.3% 15.7%
Badakhshan 2751.9 3461.0 459.7 439.5 25.8% -4.4%
Takhar 2443.9 2859.7 408.0 322.8 17.0% -20.9%
Kunduz 2601.0 4083.7 409.2 621.9 57.0% 52.0%
Samangan 1187.3 1541.2 104.0 149.7 29.8% 44.0%
Balkh 10108.0 10375.2 1380.6 1391.2 2.6% 0.8%
Saripul 1449.4 1831.6 141.1 283.8 26.4% 101.1%
Ghor 1586.6 2018.4 344.0 223.3 27.2% -35.1%
Dikondy 1019.6 1205.8 196.9 170.9 18.3% -13.2%
Uruzgan 1232.3 1930.5 83.2 215.9 56.7% 159.4%
Zabul 1327.8 1465.8 203.9 183.2 10.4% -10.2%
Kandahar 9866.5 10175.3 1278.6 1332.4 3.1% 4.2%
Jawzjan 1686.1 1827.2 207.8 171.6 8.4% -17.4%
Faryab 2518.6 2716.3 272.1 405.5 7.8% 49.0%
Helmand 8401.6 9154.9 1147.9 1368.7 9.0% 19.2%
Badghis 2562.7 1481.0 144.3 259.0 -42.2% 79.4%
Herat 9768.0 9411.3 1358.8 1120.5 -3.7% -17.5%
Farah 1508.5 2104.4 159.6 186.7 39.5% 17.0%
Nimroz 1147.1 1849.9 91.0 182.0 61.3% 99.9%
Central Ministries 93798.6 80899.8 11556.8 10287.3 -13.8% -11.0%
Offshore Payments 1164.3 749.5 350.7 46.9 -35.6% -86.6%
Total 210145.3 209236.9 27742.6 26576.1 -0.4% -4.2%
Table 10. Expenditure by ANDS

1393 1394 1393 1394 Overview:

Month 9 YTD Month 9
Security 95,338.8 99,651.1 13,153.9 14,381.6 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 10,804.6 11,291.6 1,081.8 1,226.5 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 20,905.2 20,215.0 4,276.7 2,099.5 Government's policy priorities.
Education 30,825.7 30,236.5 4,398.2 3,909.7
Glossary:
Health 8,161.0 8,488.7 893.9 1,600.6
Agriculture and Rural Development 21,677.1 16,122.9 1,717.7 1,211.2 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 15,868.1 14,300.4 1,476.1 1,222.8 Development Strategy, the original document setting
Economic Governance and Private Sector Development 5,663.6 5,887.6 610.1 580.4 out the development plan for Afghanistan. The sectors
Unclassified 901.1 3,042.9 134.3 343.8 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.
Table 11. Financing

1393 1394 1393 1394 Overview:

Month 9 YTD Month 9
TOTAL FINANCING 32,649.9 (2,854.5) 10,635.5 (1,846.9) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 30,708.1 (1,675.7) 9,944.8 (1,284.2)
Notes:
Domestic 30,708.1 (1,675.7) 9,944.8 (1,284.2)
Currency and Deposits 31,957.3 2,684.2 8,941.3 2,022.2 - Last fiscal year, the Government relied on funds from
Treasury Single Account 34,871.8 (3,755.3) 8,700.1 (233.1) the TSA to finance expenditures, this year (YTD), the
Provincial Revenue Accounts (0.1) (123.2) - (48.0) TSA has been accumulating overall funds, building on
Donor Accounts (2,914.0) 6,503.3 241.2 2,303.3 some of the losses occure from withdrawal last year.
Other Deposit Accounts (0.5) 59.4 - -
Loans 14.1 8.3 (1.5) -
Loans 4.0 2.5 - - Glossary:
Advances 10.0 5.8 (1.5) -
Treasury Single Account: The main bank account of the
Other Accounts Receivable 357.5 145.8 250.0 45.7 Government. In Afghanistan, the TSA consists of the
Clearing Accounts 250.1 145.8 250.0 45.7 Afghani account, the US dollar account, provincial
Other Current Assets 107.5 - - - revenue and expenditure accounts, and ARTF and
Other Assets (1,620.8) (4,514.0) 755.0 (3,352.1) LOTFA accounts.
Provincial Expenditure Accounts (1,620.8) (4,514.0) 755.0 (3,352.1)
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities 1,941.8 (1,178.8) 690.7 (562.7)
Accounts Payable: outstanding payments owed by the
Domestic 683.4 (1,211.0) 498.0 (488.8)
Government.
Accounts Payable 1,180.3 933.4 197.4 (424.9)
Accounts Payable - Suppliers 1,207.4 936.3 197.1 (436.5) Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (27.1) (2.9) 0.3 11.5 usually documented by some type of legal
Pension Liabilities 8.0 10.4 8.1 10.0 representative. Examples include bonds and shares of
Other Payables - - - - stock, but not tangible assets such as real estate or
Other Liabilities (504.9) (2,154.8) 292.5 (73.9) gold. These are included below the line as financing
Foreign 1,258.4 32.2 192.7 (73.8) items
Foreign Currency - - - -
Loans 1,260.4 84.1 184.3 (73.8)
Currency Gain/Loss (2.1) (51.9) 8.4 -