REVENUE CHARTS

Figures in Millions of Afs

Revenue Analysis
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Overall Revenue Performance to Target Tax Revenue Performance to Target

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

Revenue t Revenue t-1 Target t Revenue t

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

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Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t
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 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 500000
450000
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40000 350000
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10000 100000
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Current Year Last Year Linear Trend of Budget Current Year Last Year

Expenditure on Operations Expenditure on Development

350000 160000

300000 140000
120000
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Current Year Last Year Linear Trend of Budget Current Year Last Year

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

120000
26.6% 28.4% 25.1% 49.9%
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
1 Office of Disaster Preparedness 62.7% 1 Ministry of Communication
2 Ministry of Finance 52.7% 2 Ministry of Mines and Industries
3 Ministry of Public Works 44.6% 3 Ministry of Interior
4 Ministry of Foreign Affairs 39.4% 4 Ministry of Agriculture
5 Election Commission 38.2% 5 Ministry of Counter Narcotics
6 Presidential Protective Service 34.3% 6 Ministry of Commerce
7 Ministry of Martyrs, Disabled and Social Affairs 34.0% 7 Supreme Court
8 Ministry of State and Parliamentart Affairs 33.6% 8 Ministry of Public Health
9 Ministry of Frontiers and Tribal Affairs 33.1% 9 Da Brishna Shirkat
10 Ministry of Higher Education 32.9% 10 Ministry of Women Affairs

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate
1 Ministry of Defence 20.7% 1 Ministry of Public Health
2 Ministry of Interior 24.6% 2 Ministry of Public Works
3 Ministry of Education 31.2% 3 Da Brishna Shirkat
4 Ministry of Martyrs, Disabled and Social Affairs 34.0% 4 Ministry of Rural Rehabilitation and Development
5 General Directorate of National Security 25.4% 5 Ministry of Agriculture
6 Ministry of Finance 52.7% 6 Ministry of Education
7 Ministry of Public Works 44.6% 7 Ministry of Energy and Water
8 Ministry of Higher Education 32.9% 8 Ministry of Mines and Industries
9 Ministry of Foreign Affairs 39.4% 9 Ministry of Communication
10 Ministry of Public Health 31.9% 10 Ministry of Finance
Expected Execution 100.0% Expected Execution
Table 1. Sources and Uses of Funds Table
Sources and Uses of Funds Table 1393 1394 Growth Overview:
In millions of Afs Month 12 YTD Month 12 Budget Month 12 YTD Month 12 Month YTD
This sheet overviews the whole financial
Revenue 290438 27820 426837 101528 40582 45.9% -65.0% operations of the Government, and how they
Tax Revenue 78050 9014 98996 27553 10313 14.4% -64.7% were paid for.
Fixed Taxes 10829 1090 13383 2761 1087 -0.2% -74.5%
Taxes on Income and Profits 18718 3141 21545 7201 2767 -11.9% -61.5% Notes:
Taxes on Property 833 90 902 175 75 -16.9% -79.0%
- On year to data, collections from fixed
Taxes on Goods and Services 16622 1440 26374 7537 2603 80.8% -54.7%
taxes , other taxes and property taxes have
Taxes on International Trade 25965 2715 30819 7642 2686 -1.1% -70.6%
fallen as a result of reduced business activity
Other Taxes 5083 539 5975 2237 1095 103.1% -56.0% during the year.
Grants 190033 15448 302914 59403 24062 55.8% -68.7%
Foreign Governments 190033 15448 59403 24062 55.8% -68.7% - Collection from Sales taxes have increased,
International Organisation 0 0 0 0 - - reflecting an improvement in retail activity
Other Revenue 17984 2830 19756 13313 5687 101.0% -26.0% from the low base last year.
Property Income 1531 162 1781 1606 682 321.1% 5.0% - Similarly, taxes on International Trade has
Sales of Goods and Services 3476 177 3689 4244 2440 1279.1% 22.1% increased as imports tend to recovere from
Fines & Penalties 10844 1549 12519 5945 2147 38.7% -45.2% last year fall, with more contribution from
Extractive Industry - Royalties & Fees 1159 145 1238 208 55 -61.7% -82.1% Afghani depreciation .
Others 975 798 530 1311 362 -54.6% 34.4% - The balance is positive in month 9,
reflecting more revenue collection. than
Social Contributions 4370 528 5171 1259 519 -1.6% -71.2%
spending.
Glossary:
Expenditure 263534 31728 313577 93835 39710 25.2% -64.4%
Compensation of Employees 150174 15548 160782 42750 17717 13.9% -71.5% YTD: Year to Date, the total collection since
Uses of Goods and Services 93310 15303 152019 43239 20789 35.8% -53.7% the start of the year, up to the current point.
Consumption of Fixed Capital 0 0 0 0 0 - -
Interest 349 15 776 195 136 793.2% -44.2% Net Operating Balance: revenues minus non-
Subsidies 450 0 0 250 0 - -44.4% capital expenditures (noted in this table as
Grants 493 39 0 2651 59 50.4% 437.4% just expenditures)
Social Benefits 18757 822 0 4748 1010 22.8% -74.7%
Other Expense 0 0 0 0 0 - - Net Lending/Borrowing: the net operating
balance, minus net acquisition of non-
Net Operating Balance 26903 -3908 113260 7693 872 -122.3% -71.4% financial assets

Net Acquistion of Non-Financial Assets 53081 7346 98242 27670 11627 58.3% -47.9%
Fixed Assets 52510 7339 27162 11359 54.8% -48.3%
Acquisition of Fixed Assets 52545 7344 27167 11361 54.7% -48.3%
Sale of Fixed Assets (-) -35 -6 -4 -2 -62.6% -88.0%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 9 9 - 2832.4%
Non-Produced Assets 571 7 499 259 3611.3% -12.6%

Net Lending/Borrowing -26178 -11253 15018 -19977 -10755 -4.4% -23.7%

Transactions in Financial Assets 22656 8517 -15018 21279 10741 26.1% -6.1%
Net Acquisition of Financial Assets 15743 6281 9706 1821 -71.0% -38.3%
Domestic 15743 6281 9706 1821 -71.0% -38.3%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 6913 2235 11573 8920 299.1% 67.4%
Domestic 2591 621 3108 804 29.6% 19.9%
Foreign 4322 1614 8466 8115 402.7% 95.9%

Discrepancy -3522 -2737 0 1302 -15 -99.5% -137.0%

Table 2. Revenue Summary Table

Afs Millions 1393 1394 1393 1394 1394 1394 Difference Y-o-Y Overview:
Month 12 YTD Month 12 Budget YTD Target from Target YTD Month This sheet shows the Summary
major categories of revenue.
Total Revenues 290437.6 101528.0 27820.1 40581.5 426836.8 40159.4 1.1% -65.0% 45.9%
Domestic Revenues 100404.3 42125.2 12372.1 16519.2 123922.8 12392.3 33.3% -58.0% 33.5% Notes:

Tax Revenues 78050.1 27553.2 9014.2 10312.9 98995.9 9899.6 4.2% -64.7% 14.4% Revenue for the month has
Fixed Taxes 10829.4 2761.0 1089.6 1087.3 13382.8 1338.3 -18.8% -74.5% -0.2%
- Major growing line:
Income Taxes 18717.9 7201.3 3140.6 2766.9 21544.6 2154.5 28.4% -61.5% -11.9%
administrative fees, followed by Sales taxes
Property Taxes 833.2 174.9 90.1 74.9 901.5 90.2 -16.9% -79.0% -16.9%
- Major falling line: royalities, sales on goods and services,
Sales Taxes 16622.3 7536.8 1439.7 2602.6 26373.6 2637.4 -1.3% -54.7% 80.8% property taxes, other taxes and fixed taxes have fallen down.
Other Taxes 5082.7 2237.2 539.2 1095.2 5974.7 597.5 83.3% -56.0% 103.1% However ,classifying the large miscellanious revenue may change
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - various revenue categories's compositon.
Customs Duty, Import Taxes 25964.7 7641.9 2715.1 2686.0 30818.7 3081.9 -12.8% -70.6% -1.1%
Glossary:
Non Tax Revenue 22354.2 14572.0 3357.8 6206.3 24926.9 2492.7 149.0% -34.8% 84.8%
Income from Capital Property 1530.5 1606.3 161.9 681.6 1781.1 178.1 282.7% 5.0% 321.1% Domestic Revenues: the total revenues collected by the
Sales of Goods and Services 3476.3 4243.9 177.0 2440.4 3688.6 368.9 561.6% 22.1% 1279.1% Government, without including donor support.
Administrative Fees 10092.7 5758.1 1464.7 2064.7 11671.3 1167.1 76.9% -42.9% 41.0%
Royalties 460.9 30.1 65.5 12.8 466.7 46.7 -72.6% -93.5% -80.4% Y-O-Y: Year-on-Year, the growth in something on last year.
Non Tax Fines and Penalties 751.0 186.8 83.8 82.5 847.3 84.7 -2.6% -75.1% -1.6%
Grants: Funds received from donors. Often the money can only
Extractive Industry 697.9 177.4 79.4 42.7 771.2 77.1 -44.6% -74.6% -46.2%
be spent on a certain project or activities, but sometimes can be
Miscellaneous Revenue 975.2 1310.6 797.6 362.3 529.9 53.0 583.7% 34.4% -54.6% spent at the discretion of the recipient Government
Social Contributions 4369.7 1258.7 528.0 519.4 5170.9 517.1 0.4% -71.2% -1.6%

Grants 190033.3 59402.8 15448.0 24062.3 302914.0 27767.1 -0.1 -68.7% 55.8%
Foreign Governments 190033.3 59402.8 15448.0 24062.3 -68.7% 55.8%
Foreign Governments - Current 119521.5 24241.4 8497.0 13496.6 -79.7% 58.8%
Foreign Governments - Capital 70511.8 35161.4 6951.1 10565.6 -50.1% 52.0%
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 1393
Month: 1 2 3 4 5 6 7 8 9 10

Total Revenues 8653.9 12731.7 35455.6 20653.4 25853.2 29458.8 20982.6 14853.7 17703.5 53042.2
Domestic Revenues 6780.0 6920.1 9698.8 8805.7 8516.0 7051.2 8837.3 5934.0 8460.9 8404.2

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6122.9 6891.3
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 904.3 765.7
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1314.1 1259.9
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 83.9 51.1
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 959.7 2349.5
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 501.0 280.1
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 2184.9

Non Tax Revenue 1018.4 1512.7 2019.3 1914.7 2077.2 1873.7 1985.3 1358.3 2338.0 1513.0
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 108.3 103.1
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 748.4 209.3
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 762.8 653.0
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 50.8 38.8
Non Tax Fines and Penalties 25.6 102.8 45.4 25.2 41.5 108.7 110.6 38.2 65.3 56.5
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 51.9 113.1
Miscellaneous Revenue -186.3 39.7 -138.7 303.1 137.9 31.5 74.4 -25.7 149.9 15.7
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 400.5 323.5

Grants 1873.9 5811.6 25756.9 11847.7 17337.2 22407.6 12145.3 8919.6 9242.7 44637.9
Foreign Governments 1873.9 5811.6 25756.9 11847.7 17337.2 22407.6 12145.3 8919.6 9242.7 44637.9
Foreign Governments - Current 2831.4 18130.9 6585.4 11086.3 10526.3 4918.0 7090.7 1943.7 40216.7
Foreign Governments - Capital 1873.9 2980.2 7626.0 5262.3 6250.9 11881.2 7227.3 1828.9 7298.9 4421.2
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 12 YTD Month 11 Month 12 Target Target M-o-M Y-o-Y
Kabul 2539.0 859.6 206.8 361.7 472.9 2663.3 32.3% 128.6% 30.7% This sheet shows the revenue collected by each of the 34
Kapisa 132.4 49.3 15.1 26.4 18.3 126.2 39.0% 21.2% -30.6% provinces, and the central Ministries.
Parwan 233.7 97.8 22.8 53.3 34.8 235.2 41.6% 52.3% -34.7%
Wardak 161.9 71.3 22.7 32.0 31.3 185.0 38.5% 37.8% -2.3%
Logar 131.8 53.5 6.6 31.4 24.3 149.4 35.8% 266.8% -22.5% Notes:
Nangarhar 11672.1 3440.4 1007.5 1204.4 1308.4 12561.6 27.4% 29.9% 8.6%
- Typically those on the border will have higher collection given
Laghman 136.8 51.0 16.3 24.2 21.3 155.4 32.8% 30.4% -11.8%
the customs revenue generated there.
Pangsher 75.9 26.4 6.6 8.8 10.7 80.9 32.6% 62.4% 21.9%
Baghlan 282.4 94.0 30.6 67.0 40.0 307.0 30.6% 30.9% -40.2% Glossary:
Bamyan 123.2 50.2 19.4 -5.1 17.8 110.0 45.6% -8.2% -447.1%
Ghazni 285.2 103.3 39.6 50.1 41.0 310.2 33.3% 3.5% -18.2% Province: Afghanistan is broken down into 34 provinces, these
Paktika 212.9 52.1 24.6 82.1 20.5 169.5 30.7% -16.9% -75.1% provinces are the primary administrative divisions for the country.
Paktiya 1102.2 432.5 117.8 207.8 195.0 742.1 58.3% 65.6% -6.2%
Khost 618.8 225.5 78.9 96.1 98.1 1306.1 17.3% 24.3% 2.1% M-o-M: Month on Month - the change since the last month.
Kunar 182.6 66.9 24.2 32.5 25.0 368.4 18.2% 3.0% -23.1%
Nuristan 50.4 14.6 0.2 20.9 9.8 43.1 33.8% 4377.7% -53.2% Y-o-Y: Year on Year - the change since the same month last year.
Badakhshan 305.8 95.8 25.4 64.4 47.1 311.5 30.8% 85.7% -26.9%
Takhar 290.6 101.5 34.8 64.1 45.0 328.7 30.9% 29.2% -29.8%
Kunduz 816.2 177.5 99.2 88.0 78.3 1386.8 12.8% -21.1% -11.0%
Samangan 124.7 40.3 13.0 24.6 16.1 118.5 34.0% 24.0% -34.4%
Balkh 7139.4 2406.8 689.0 816.7 944.1 10291.3 23.4% 37.0% 15.6%
Saripul 119.0 42.5 10.9 26.7 22.0 95.0 44.8% 101.0% -17.6%
Ghor 100.5 42.4 13.1 21.4 18.1 153.6 27.6% 37.7% -15.3%
Dikondy 83.6 38.2 8.7 24.7 14.1 73.9 51.7% 62.2% -42.9%
Uruzgan 64.3 7.7 3.7 21.5 -4.1 74.2 10.3% -210.4% -119.0%
Zabul 74.5 21.5 9.1 12.0 8.9 111.4 19.3% -2.1% -25.9%
Kandahar 3145.2 1445.0 514.2 416.6 576.8 3073.6 47.0% 12.2% 38.4%
Jawzjan 217.2 82.0 21.1 40.7 34.3 257.6 31.8% 62.6% -15.9%
Faryab 2784.7 443.6 86.5 152.9 173.1 4663.7 9.5% 100.0% 13.2%
Helmand 585.8 158.5 58.6 122.1 71.0 666.9 23.8% 21.2% -41.9%
Badghis 105.1 42.1 8.2 17.4 23.6 93.7 44.9% 187.3% 35.1%
Herat 13518.7 4781.4 1447.8 1400.6 1673.0 20030.1 23.9% 15.6% 19.5%
Farah 2619.8 1312.3 480.7 419.0 405.3 2152.1 61.0% -15.7% -3.3%
Nimroz 7013.7 2905.3 1015.1 870.5 975.7 5745.9 50.6% -3.9% 12.1%
Central Ministries 43329.3 22290.7 6756.4 5474.6 9027.8 54780.7 40.7% 33.6% 64.9%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 100379.6 42123.6 12935.5 12372.0 16519.2 123922.8 34.0% 27.7% 33.5%
Table 5. Expenditure Summary
Afs Millions 1393 1394 1394 1393 1394 1394 YTD % Overview:
Month 12 YTD Month 11 Month 12 Budget Budget
Total Gross Expenditure 316651.1 121509.3 30759.9 39079.1 51338.8 433447.7 28.0% This sheet shows the expenditure by economic classification, showing how much
o/w Contingency Funds 6299.4 the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 316615.7 121505.1 30759.4 39073.4 51336.7
Notes:
Compensation of Employees 150173.8 42750.4 12190.4 15548.2 17717.1 160781.7 26.6%
- Expenditure on salaries has slightly increased both YTD on last year,as well as,
of which operating budget 150173.8 42750.4 14018.38 15548.21 17717.07 160781.7 26.6%
on monthly basis.
Wages and Salaries 144572.6 40961.5 11685.1 14975.0 16942.0
Wages and Salaries in Cash 123814.8 34190.9 10371.8 12876.1 13256.1
- Likewise other elements of expenditure including: communications, repairs and
Wages and Salaries in Kind 20709.6 6743.1 1307.6 2054.5 3666.2 maintenance, and other goods and services use have fallen; however the costs for
Wages and Salary Advance 48.1 27.5 5.7 44.4 19.7 fuel have risen on the same period last year, despite falls in prices.
Social Benefits 1201.6 657.2 212.2 106.2 269.6
Social Benefits - in Cash 1201.6 657.2 212.2 106.2 269.6 Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -413.5 -199.4 -140.8 -60.5 -43.8 Total Gross Expenditure: the total
Other Compensation 4813.2 1331.1 433.9 527.5 549.3
Core Budget: The operating budget plus the development budget
Use of Goods and Services 93310.5 43239.4 8328.6 15303.0 20788.5 152018.8 28.4%
of which operating budget 48226.3 22843.7 6697.7 11361.6 13449.8 97509.8 23.4% Recurrent Expenditure: Expenditure that is ongoing rather than one off, and does
not result in the acquisition of a fixed asset. For example payments for electricity
Travel 2018.6 732.1 196.4 140.1 354.8
or fuel, the payment for salaries etc. Often equated with the operating budget,
Communications 3964.4 1801.4 506.4 610.2 884.6
however development budget spending contains recurrent items and vice versa
Contracted Services 34858.3 18952.3 3466.7 4741.3 8115.8
Repairs and Maintenance 15641.1 4978.6 1123.2 3786.6 2996.8 Acquisition of Non-Financial Assets:
Utilities 5717.2 1999.1 509.5 927.7 1094.5 tractor or irrigation pump (also called Capital Expenditure)
Fuel 10570.0 9651.2 1696.8 4004.6 5797.7
Other Use of Goods and Services 20540.8 5124.6 829.5 1092.6 1544.4 Compensation of Employees: The total remuneration, in cash or kind, payable to
Tools and materials (< 50,000) 8303.9 2832.0 737.0 1821.4 1516.1 an employee for work done during the accounting period. It consists of wages,
Other Expenses 7316.9 1767.5 216.7 555.9 1220.2 salaries, and social contributions made on behalf of employees to social insurance
Advances and Return of Expenditure 4920.0 525.1 -124.2 -1284.7 -1191.9 schemes. Excluded are amounts paid to contractors, self
and other workers who are not employees.
Interest 349.3 195.0 59.5 15.2 135.6 775.9 25.1%
Goods and Services: Expenditure items such as electricity costs, maintenance and
To Non-Residents 349.3 195.0 59.5 15.2 135.6
repair, consultancy services and items with a purchase value below Afs
Social Transfers 19700.7 7649.8 2745.1 861.4 1068.7 15329.4 49.9% Subsidies: Payments made to State Owned Enterprises to help them cover their
Subsidies 450.0 250.0 0.0 0.0 0.0 costs
Grants to Government Units & Other organisations 493.4 2651.5 18.3 39.3 59.0
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 Transfers: Payments to a person or organization for which no service is received,
Grants to Foreign Government - Capital 416.3 71.0 18.3 27.4 48.2 for which pension payments and subsidies
Grants to other Government Units - Current 77.1 2580.5 0.0 11.9 10.8
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Social Security 18728.3 4671.1 2476.8 994.2 1182.5
Other Social Transfers 29.0 77.2 250.0 -172.0 -172.8 Contingency Funds: Items listed in the operating and development budgets that
Social Assistance 197.7 0.0 0.0 6.0 0.0 may require funding. Throughout the year, funding from contingency reserve
items may be allocated to the budgets of budgetary units during the year
Advance Subsides, Grants -168.7 77.2 250.0 -178.0 -172.8
(increasing their original budget)

Gross Acquisition of Nonfinancial Assets 53116.8 27674.7 7436.2 7351.3 11628.9 98242.4 28.2%
of which operating budget 9431.1 3727.9 1054.7 2758.3 1672.0 17868.5 20.9%
Net Acquisition of Nonfinancial Assets 53081.4 27670.5 7435.7 7345.6 11626.8
Sale of Land and Buildings -35.4 -4.2 -0.5 -5.6 -2.1
Buildings and Structures 27171.7 19566.8 4660.4 5870.1 9198.7
Machinery / Equipment (>50,000) 7769.1 8037.8 932.5 1390.0 4481.3
Valuables 0.3 9.0 0.0 0.0 8.9
Land 571.2 499.2 227.2 7.0 258.7
Capital Advance Payments 17604.5 -438.0 1616.2 84.3 -2318.6

Memorandum Items
Contingency Funds 6299.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 6. Expenditure on Operations

Afs Millions 1393 1394 1394 1393 1394 1394 % YTD % Growth Month Overview:
Month 12 YTD Month 11 Month 12 Budget Budget M-o-M Y-o-Y This sheet shows the overview
Total Gross Expenditure 227822.0 74586.4 24401.9 30532.7 34032.4 291093.6 25.6% 39.5% 11.5% only expenditure that occurs under the operating budget.
Total Net Expenditures 227786.5 74582.1 24399.5 30527.1 34030.3 39.5% 11.5%
Notes:
Compensation of Employees 150173.8 42750.4 14018.4 15548.2 17717.1 160781.7 26.6% 26.4% 13.9%
Wages and Salaries 144572.6 40961.5 13604.0 14975.0 16942.0 24.5% 13.1% - Tools and materials costs less than Afs
Wages and Salaries in Cash 123814.8 34190.9 10925.4 12876.1 13256.1 21.3% 3.0% Goods and Services, not a capital, expenditure.
Wages and Salaries in Kind 20709.6 6743.1 2675.6 2054.5 3666.2 37.0% 78.4%
- Operations expenditure is mainly composed of salaries, which to date
Wages and Salary Advance 48.1 27.5 3.0 44.4 19.7 555% -56%
have made up 65% of operating expenditure.
Social Benefits 1201.6 657.2 97.7 106.2 269.6 175.9% 153.8%
Social Benefits - in Cash 1201.6 657.2 97.7 106.2 269.6 175.9% 153.8% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -413.5 -199.4 -119.4 -60.5 -43.8 -63.3% -27.6% Total Gross Expenditure:
Other Compensation 4813.2 1331.1 436.1 527.5 549.3 26.0% 4.1% payments

Use of Goods and Services 48226.3 22843.7 6697.7 11361.6 13449.8 97509.8 23.4% 100.8% 18.4% Operating Budget: the
Travel 1620.6 627.8 179.4 116.3 327.7 82.7% 181.7% development. Operating is the expenditure not targeted towards
Communications 3915.8 1801.4 460.2 607.4 884.6 92.2% 45.6% particular development projects under the NPPs.
Contracted Services 1318.1 351.3 105.2 134.8 133.3 26.7% -1.1%
Repairs and Maintenance 15331.0 4978.6 2204.2 3781.8 2996.8 36.0% -20.8% Development Budget:
projects implemented by Government agencies. It contains recurrent
Utilities 5431.2 1999.1 752.1 907.9 1094.5 45.5% 20.6%
and capital expenditure in Afghanistan. These projects are mainly
Fuel 10474.0 9615.8 1744.6 3982.9 5781.2 231.4% 45.1%
donor funded. The Development Budget is sometimes referred to as
Other Use of Goods and Services 10135.7 3469.8 1252.0 1830.4 2231.7 78.3% 21.9% the Capital Budget in other countries
Tools and materials (< 50,000) 6788.2 2156.3 1053.9 1265.0 1303.8 23.7% 3.1%
Other Expenses 3278.4 1260.9 194.8 554.9 891.2 357.5% 60.6%
Advances and Return of Expenditure 69.0 52.6 3.3 10.5 36.6 998.0% 249.6%

Interest 349.3 195.0 0.0 15.2 135.6 775.9 25.1% - 793.2%

To Non-Residents 349.3 195.0 0.0 15.2 135.6 - 793.2%

Social Transfers 19641.4 5069.3 2631.1 849.5 1057.9 14157.6 35.8% -59.8% 24.5%
Subsidies 450.0 250.0 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 434.1 71.0 9.8 27.4 48.2 390.5% 76.3%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 416.3 71.0 9.7 27.4 48.2 395.5% 76.3%
Grants to other Government Units - Current 17.8 0.0 0.1 0.0 0.0 -100.0% -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 18728.3 4671.1 2576.4 994.2 1182.5 -54.1% 18.9%
Other Social Transfers 29.0 77.2 44.9 -172.0 -172.8 -485.1% 0.5%
Social Assistance 197.7 0.0 45.4 6.0 0.0 -100.0% -100.0%
Advance Subsides, Grants -168.7 77.2 -0.6 -178.0 -172.8 30133.3% -2.9%

Gross Acquisition of Nonfinancial Assets 9431.1 3727.9 1054.7 2758.3 1672.0 17868.5 20.9% 58.5% -39.4%
Net Acquisition of Nonfinancial Assets 9395.7 3723.7 1052.4 2752.6 1669.9 58.7% -39.3%
Sale of Land and Buildings -35.4 -4.2 -2.4 -5.6 -2.1 -10.6% -62.6%
Buildings and Structures 6062.0 2512.5 906.4 1837.1 888.2 -2.0% -51.7%
Machinery / Equipment (>50,000) 2751.4 915.5 141.4 892.9 511.7 261.9% -42.7%
Valuables 0.3 0.1 0.0 0.0 0.0 - -
Land 451.3 294.8 7.0 2.0 266.9 3732.0% 13105.9%
Capital Advance Payments 166.1 5.0 0.0 26.2 5.1 - -81%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Table 7. Expenditure by Ministry

 1393 1394 1393 1394 1394 % YTD % Change
Month 12 YTD Month 12 Budget Budget YTD
Total Expenditures 317166.4 121714.4 39312.5 51451.9 433447.7 28.1% -61.6%
315013.5 119138.0 39182.2 50747.6 420762.9
Ministry of Interior 59285.7 19379.1 9546.0 9416.0 77987.1 24.8% -67.3%
Ministry of Defence 71398.1 23430.2 14423.2 12683.1 113372.5 20.7% -67.2%
Ministry of Foreign Affairs 3837.8 1237.8 304.5 796.0 3429.4 36.1% -67.7%
Presidential Protective Service 1091.5 343.1 68.1 143.3 1077.1 31.9% -68.6%
General Directorate of National Security 11131.1 3042.7 0.0 197.4 12044.9 25.3% -72.7%
Total Security 146744.3 47432.9 24341.8 23235.8 207911.0 22.8% -67.7%

Presidents Office 1806.7 0.0 156.1 0.0 361.2 0.0% -100.0%

National Assembly Meshanro Jirga 529.7 125.7 43.7 58.4 574.2 21.9% -76.3%
National Assembly Wolesi Jirga 1368.8 367.1 119.7 131.6 1381.9 26.6% -73.2%
Supreme Court 3127.5 1021.6 221.3 390.6 3205.0 31.9% -67.3%
Ministry of Justice 636.5 231.0 60.2 89.3 1056.3 21.9% -63.7%
Administrative Affairs 1803.2 1420.0 170.6 899.8 3766.9 37.7% -21.2%
Ministry of State and Parliamentart Affairs 92.3 36.1 8.2 11.3 126.8 28.4% -60.9%
Ministry of Haj and Religious Affairs 821.7 291.2 114.0 94.9 1096.7 26.5% -64.6%
Attorney General 1172.7 322.5 134.1 145.3 1325.2 24.3% -72.5%
Election Commission 114.1 97.9 10.0 51.3 256.4 38.2% -14.2%
IARCSC 624.4 197.9 74.7 59.9 739.4 26.8% -68.3%
Independent Commission for Overseeing the Implementation of Constitution 45.6 - -
Independent Board of new Kabul 84.9 23.8 14.6 7.7 3257.4 0.7% -72.0%
Afghanistan Independent Human Rights Commission 99.9 - -
The High office of Oversight and Anti Corruption 164.7 64.9 10.5 44.6 234.1 27.7% -60.6%
Independent Directorate of Local Governance 2268.8 812.9 228.6 395.1 3443.7 23.6% -64.2%
Total Governance, Rule of Law and Human Rights 14615.9 5012.5 1366.3 2379.8 20970.7 23.9% -65.7%

Ministry of Public Works 16695.0 8350.2 2777.0 2695.4 26668.6 31.3% -50.0%
Ministry of Transport and Aviation 914.7 106.9 33.1 50.2 365.6 29.2% -88.3%
Ministry of Communication 901.6 1435.3 -505.2 1318.1 820.2 175.0% 59.2%
Ministry of Energy and Water 5071.4 2705.4 -5.6 1911.9 9323.3 29.0% -46.7%
Water Supply and Canalization Corporation 576.7 - -
Da Brishna Shirkat 3943.4 6639.2 105.3 1431.2 15485.5 42.9% 68.4%
Ministry of Urban Development 463.6 433.7 70.2 119.8 1634.7 26.5% -6.5%
Independent Board of new Kabul 110.3 - -
Ministry of Mines and Industries 1263.2 1946.0 110.1 1249.3 2879.6 67.6% 54.1%
Geodesy and Cartography Office 120.1 37.2 11.2 11.7 149.5 24.9% -69.0%
Directorate of Environment 198.4 47.9 15.7 16.0 259.4 18.4% -75.9%
Afghanistan High Atomic Energy Commission 28.8 9.4 2.9 3.4 41.1 22.9% -67.3%
Municipalities 1504.2 876.3 371.5 418.4 0.0 - -41.7%
Total Infrastructure and Natural Resources 31104.5 22587.5 2986.2 9225.6 58314.6 38.7% -27.4%

Ministry of Education 39816.7 12813.3 5755.4 4881.9 47156.9 27.2% -67.8%

Ministry of Higher Education 5383.9 2567.0 509.0 1221.3 7825.5 32.8% -52.3%
Ministry of Information and Culture 544.1 185.2 55.4 60.1 723.0 25.6% -66.0%
Science Academy 176.7 56.1 23.7 22.0 234.7 23.9% -68.2%
National Olympic Committee 208.1 158.7 19.5 62.4 570.4 27.8% -23.7%
Total Education 46129.5 15780.4 6363.0 6247.7 56510.4 27.9% -65.8%

Ministry of Public Health 15931.5 7911.3 2128.1 3642.1 18637.4 42.4% -50.3%
Total Health 15931.5 7911.3 2128.1 3642.1 18637.4 42.4% -50.3%

Ministry of Agriculture 8779.5 4730.3 869.1 699.0 9191.8 51.5% -46.1%

Ministry of Counter Narcotics 2611.9 835.2 640.8 205.0 1645.6 50.8% -68.0%
Ministry of Rural Rehabilitation and Development 19375.5 5498.6 -1945.6 1576.4 18290.6 30.1% -71.6%
Total Agriculture and Rural Development 30766.8 11064.1 -435.7 2480.4 29128.0 38.0% -64.0%

Ministry of Frontiers and Tribal Affairs 400.7 153.5 43.1 71.1 516.6 29.7% -61.7%
Ministry of Martyrs, Disabled and Social Affairs 20194.7 4789.4 1000.7 1114.3 14718.0 32.5% -76.3%
Ministry of Refugees and Repatriates 331.5 86.2 10.6 32.4 281.2 30.7% -74.0%
Ministry of Women Affairs 166.0 64.0 14.0 26.4 242.5 26.4% -61.4%
Office of Disaster Preparedness 79.4 224.3 7.8 -61.1 389.2 57.6% 182.5%
Directorate of Kochis 48.0 17.2 5.5 7.8 100.9 17.1% -64.1%
Total Social Protection 21220.3 5334.6 1081.7 1190.8 16248.4 32.8% -74.9%

Ministry of Finance 6551.8 3074.9 1197.7 1980.1 8348.9 36.8% -53.1%

Ministry of Commerce 857.9 376.7 54.7 226.6 1063.9 35.4% -56.1%
Ministry of Economy 445.9 114.5 40.4 49.0 522.6 21.9% -74.3%
Control and Audit Office 312.7 110.0 34.2 60.1 938.8 11.7% -64.8%
Central Statistics Office 161.2 56.0 15.8 15.5 446.5 12.5% -65.3%
Afghanistan National Standard Authority 56.0 25.3 7.9 14.1 158.0 16.0% -54.8%
Total Economic Governance and Private Sector Development 8385.4 3757.3 1350.7 2345.4 11478.8 32.7% -55.2%

Afghanistan Investment Support Agency 0.0 - -

Micro Finance Investment Support Facility for Afghanistan 115.2 257.3 0.0 0.0 1563.7 16.5% 123.4%
Unallocated Reserves 0.0 - -
Unspecified 2152.9 2576.4 130.3 704.3 12684.8 20.3% 19.7%
Total Unclassified 2268.1 2833.8 130.3 704.3 14248.5 19.9% 24.9%
Table 8. Expenditure by COFOG

1393 1394 1393 1394 Overview:

Month 12 YTD Month 12
General Public Services 37941.0 21235.2 5807.7 8415.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 31168.8 15677.8 5290.8 6548.0 COFOG classification, so you can see which priority
Capital Expenditure 6772.2 5557.5 516.9 1867.9 areas received what.
Defence 84197.1 27260.1 14547.0 13199.1
Recurrent Expenditure 73667.3 26559.7 9246.7 12848.5 Notes:
Capital Expenditure 10529.8 700.4 5300.3 350.6
- On YTD, the Government expenditure in the
Public Order and Safety 55376.8 17149.5 6783.5 8057.0
defence sector has slightly declined, where as its
Recurrent Expenditure 54157.4 15363.1 6152.6 6849.7
expenditure on public order and safty and general
Capital Expenditure 1219.4 1786.5 630.9 1207.3 public service has increased.
Economic Affairs 63470.6 30216.9 2684.9 10065.7
Recurrent Expenditure 28674.0 11826.2 2277.7 3253.1 - Increase in capital expenditure on education
Capital Expenditure 34796.6 18390.7 407.3 6812.6 and health sectors reflect rising need for financing
Environmental Protection 253.1 137.1 15.7 102.3 operational cost of the existing capitals.
Recurrent Expenditure 176.4 48.3 15.7 16.1
Capital Expenditure 76.7 88.8 0.0 86.3 Glossary:
Housing and Communal Amenities 1113.0 927.8 280.6 379.2
Recurrent Expenditure 406.5 135.2 70.8 48.6 COFOG: Classifications of the Functions of
Capital Expenditure 706.6 792.6 209.7 330.6 Government, is a UN classification breaking down
Government expenditure by key policy areas.
Health 18185.5 8903.2 2449.1 3633.8
Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 17823.9 8250.0 2405.3 3300.6
capital items, typically salaries etc. These are
Capital Expenditure 361.6 653.1 43.8 333.2 items which need to be repurchased each year.
Recreation, Culture and Religion 1733.1 826.2 204.5 339.2 Capital Expenditure: is the expenditure on assets.
Recurrent Expenditure 1541.1 623.5 204.2 258.5
Capital Expenditure 192.0 202.7 0.3 80.7
Education 45959.3 15832.9 6348.7 6113.4
Recurrent Expenditure 43172.3 14159.8 5864.8 5560.3
Capital Expenditure 2787.0 1673.0 483.9 553.2
Social Protection 19669.5 4743.7 1106.4 1123.9
Recurrent Expenditure 19662.3 4722.7 1106.4 1117.1
Capital Expenditure 7.3 21.0 0.0 6.8

Total 327899.0 127232.6 40228.1 51429.6

Table 9. Expenditure by Province
1393 1394 1393 1394 YTD Month Overview:
Month 12 YTD Month 12 % Growth
Kabul 14313.2 9220.9 395.8 3784.4 -35.6% 856.2% This sheet overviews the expenditure on provinces. This does
Kapisa 2447.1 1638.3 295.5 636.4 -33.1% 115.4% not give a full overview of the expenditure benefits to
Parwan 3523.7 1692.2 238.3 550.5 -52.0% 131.1% provinces, as some central spending impacts provincial
Wardak 2380.9 1376.1 351.9 585.7 -42.2% 66.4% welfare.
Logar 2001.1 1198.8 304.1 656.1 -40.1% 115.7%
Nangarhar 14069.4 5648.9 1629.3 2652.5 -59.8% 62.8% Notes:
Laghman 2197.0 1035.3 224.3 384.8 -52.9% 71.5%
- On YTD, almost all provinces have seen increase in
Pangsher 1483.8 587.5 206.7 215.0 -60.4% 4.0%
expenditures, where as on monthly basis, most of the border
Baghlan 5425.3 2524.5 721.9 956.2 -53.5% 32.4% provinces show increase in thier expenditures.
Bamyan 3281.6 1921.3 -44.6 587.9 -41.5% -1417.5%
Ghazni 3544.4 1777.8 375.1 739.8 -49.8% 97.2% Glossary:
Paktika 2355.1 948.8 648.2 457.8 -59.7% -29.4%
Paktiya 11687.3 3974.9 1388.2 1802.4 -66.0% 29.8% Offshore Payments: payments received by the Government
Khost 2589.7 1419.1 336.9 465.6 -45.2% 38.2% from outside of Afghanistan, not collected by any of the Line
Kunar 2483.9 1150.0 215.5 457.5 -53.7% 112.3% Ministries, or Provinces.
Nuristan 1552.9 654.5 258.4 317.9 -57.9% 23.0%
Badakhshan 4260.0 2910.0 635.1 1201.8 -31.7% 89.2%
Takhar 3706.7 1690.7 330.1 726.8 -54.4% 120.2%
Kunduz 3683.6 2428.5 409.2 1390.7 -34.1% 239.9%
Samangan 1741.4 992.9 192.2 407.4 -43.0% 111.9%
Balkh 15220.4 4985.4 1952.9 2442.2 -67.2% 25.1%
Saripul 2228.1 931.2 385.9 340.2 -58.2% -11.8%
Ghor 2500.8 1314.1 182.5 647.0 -47.5% 254.6%
Dikondy 1652.9 801.6 65.0 359.7 -51.5% 453.2%
Uruzgan 2057.6 812.2 235.2 378.7 -60.5% 61.0%
Zabul 1829.9 644.9 247.4 264.0 -64.8% 6.7%
Kandahar 14628.2 4344.1 1993.6 1985.4 -70.3% -0.4%
Jawzjan 2358.0 2602.5 214.7 1511.6 10.4% 604.2%
Faryab 3466.2 1243.9 331.0 631.4 -64.1% 90.8%
Helmand 12472.5 4479.3 1847.0 1806.1 -64.1% -2.2%
Badghis 3341.0 1019.2 195.9 460.6 -69.5% 135.1%
Herat 14792.1 5292.8 2006.5 2659.1 -64.2% 32.5%
Farah 2200.4 1194.7 239.2 464.2 -45.7% 94.1%
Nimroz 1619.1 1002.0 175.6 368.2 -38.1% 109.6%
Central Ministries 143152.5 43812.3 17617.0 17802.3 -69.4% 1.1%
Offshore Payments 1402.8 631.2 92.5 354.0 -55.0% 282.9%
Total 313650.8 119902.6 36894.1 51451.9 -61.8% 39.5%

Table 10. Expenditure by ANDS

 1393 1394 1393 1394 Overview:
Month 12 YTD Month 12
Security 146,744.3 47,432.9 24,341.8 23,235.8 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 14,615.9 5,012.5 1,366.3 2,379.8 priority area (ANDS categories), reflecting the Government's
Infrastructure and Natural Resources 31,104.5 22,587.5 2,986.2 9,225.6 policy priorities.
Education 46,129.5 15,780.4 6,363.0 6,247.7
Health 15,931.5 7,911.3 2,128.1 3,642.1 Glossary:
Agriculture and Rural Development 30,766.8 11,064.1 (435.7) 2,480.4
ANDS Sectors: ANDS is the Afghanistan National
Social Protection 21,220.3 5,334.6 1,081.7 1,190.8
Development Strategy, the original document setting out
Economic Governance and Private Sector Development 8,385.4 3,757.3 1,350.7 2,345.4
the development plan for Afghanistan. The sectors
Unclassified 2,268.1 2,833.8 130.3 704.3 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 12 YTD Month 12
TOTAL FINANCING 22,656.0 21,278.9 8,516.6 10,740.5 This sheet shows the sources of financing for the deficit, or
uses of the surplus
Net Acquisition of Financial Assets 15,742.9 9,705.7 6,281.4 1,820.9
Domestic 15,742.9 9,705.7 6,281.4 1,820.9 Notes:
Currency and Deposits 15,583.0 3,264.5 3,200.4 (1,491.8)
- Last fiscal year, the Government relied on funds from the
Treasury Single Account 21,099.1 1,069.5 7,791.6 (4,459.1)
TSA to finance expenditures, this year (YTD), the TSA has
Provincial Revenue Accounts (0.0) 70.1 0.1 70.8
been accumulating overall funds, building on some of the
Donor Accounts (5,124.4) 2,223.6 (4,495.2) 2,956.6 losses occure from withdrawal last year.
Other Deposit Accounts (391.8) (98.7) (96.0) (60.1)
Loans 13.0 (1.3) 0.3 (1.3)
Loans 5.3 1.6 0.4 0.4 Glossary:
Advances 7.8 (2.9) (0.1) (1.7)
Other Accounts Receivable 146.9 (233.5) (277.0) (234.3) Treasury Single Account: The main bank account of the
Clearing Accounts (0.0) (20.1) (250.1) (20.9) Government. In Afghanistan, the TSA consists of the
Other Current Assets 146.9 (213.4) (26.9) (213.4) Afghani account, the US dollar account, provincial revenue
Other Assets - 6,676.0 3,357.7 3,548.2 and expenditure accounts, and ARTF and LOTFA accounts.
Provincial Expenditure Accounts - 6,676.0 3,357.7 3,548.2
Accounts Receivable: outstanding payments due to the
Foreign - - - -
Government
Net Acquisition of Financial Liabilities 6,913.1 11,573.2 2,235.2 8,919.6 Accounts Payable: outstanding payments owed by the
Domestic 2,591.0 3,107.6 620.9 804.5 Government.
Accounts Payable (10.6) (1,135.6) (2,039.5) (3,213.1)
Accounts Payable - Suppliers 0.0 (1,124.5) (2,031.3) (3,209.7) Financial Assets: A financial claim on an asset that is
Accounts Payable - Other (10.6) (11.1) (8.3) (3.3) usually documented by some type of legal representative.
Pension Liabilities - (10.4) (18.4) (5.4) Examples include bonds and shares of stock, but not
Other Payables - - - (0.2) tangible assets such as real estate or gold. These are
Other Liabilities 2,601.7 4,253.6 2,678.8 4,023.1 included below the line as financing items
Foreign 4,322.1 8,465.6 1,614.2 8,115.1
Foreign Currency - - - -
Loans 3,093.5 3,718.4 389.4 3,325.2
Currency Gain/Loss 1,228.6 4,747.2 1,224.9 4,789.9