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Contents

Summary
1. GFS Summary
2. Revenue Summary
3. Revenue Monthly
4. Revenue by Province
5. Expenditure Summary
6. Expenditure on Operations
7. Expenditure by Ministry
8. Expenditure by COFOG
9. Expenditure by Province
10. Expenditure by ANDS Sector
11. Financing
1395
2% Year To Date Spending
6%

7% Domestic Revenue Raised YTD


Security

7%
43%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 143. bn
Education
5%
Health Change on Last Year
Agriculture and Rural Development
13% Social Protection 16.0%
Economic Governance and Private Sector Development
Unclassified
12% 5%
Inner Chart is 1394

500000
Overall Revenue Performance to Target Month 12 Report
450000
Revenue 1395
400000
180000
350000 Revenue 1394 160000
300000 140000
250000 Target 1395 120000
1394 YTD 1395 YTD
200000 100000
150000 80000
Expediture Performance YTD
100000 60000

50000 40000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 03 November 2016 Macro-Fiscal Performance Gender Directorate (MFPD)


REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
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
500000
70000
450000
400000 60000

350000 50000
300000
40000
250000
200000 30000
150000 20000
100000
10000
50000 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
35000
35000
30000
30000
25000
25000
20000
20000
15000
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


60000 500000
450000
50000
400000
40000 350000
300000
30000 250000
200000
20000
150000

10000 100000
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 200000
180000
300000
160000
250000 140000
120000
200000
100000
150000 80000
100000 60000
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
1394 YTD 1395 YTD 1395 Budget
160000
Portion of Budget Spent
140000

120000
97.2% 75.1% 35.9% 96.6% 48.4%
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 General Directorate of National Security 100.0% 1 Ministry of Women Affairs 88.9%
2 National Assembly Wolesi Jirga 99.9% 2 Ministry of Rural Rehabilitation and Development 88.2%
3 Supreme Court 99.5% 3 Ministry of Refugees and Repatriates 86.3%
4 Ministry of Martyrs, Disabled and Social Affairs 99.5% 4 Ministry of Economy 84.4%
5 Ministry of State and Parliamentart Affairs 99.3% 5 Ministry of Agriculture 84.0%
6 National Assembly Meshanro Jirga 99.3% 6 Ministry of Foreign Affairs 83.0%
7 Ministry of Education 99.3% 7 Ministry of Finance 82.0%
8 Science Academy 99.3% 8 Ministry of Urban Development 78.8%
9 Ministry of Finance 99.2% 9 Ministry of Commerce 77.2%
10 Ministry of Foreign Affairs 98.8% 10 Presidential Protective Service 75.0%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 85.7% 1 Ministry of Rural Rehabilitation and Development 88.2%
2 Ministry of Interior 80.3% 2 Ministry of Public Works 43.5%
3 Ministry of Education 99.3% 3 Da Brishna Shirkat 37.7%
4 Ministry of Martyrs, Disabled and Social Affairs 99.5% 4 Ministry of Public Health 72.9%
5 Ministry of Finance 99.2% 5 Ministry of Agriculture 84.0%
6 General Directorate of National Security 100.0% 6 Ministry of Education 39.0%
7 Ministry of Higher Education 96.5% 7 Ministry of Energy and Water 54.3%
8 Ministry of Foreign Affairs 98.8% 8 Ministry of Finance 82.0%
9 Ministry of Public Health 98.2% 9 Ministry of Urban Development 78.8%
10 Supreme Court 99.5% 10 Ministry of Higher Education 72.5%
Expected Execution 100.0% Expected Execution 100.0%

12 12
Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1394 1395 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 302047 40582 429938 346566 36986 -8.9% 15% operations of the Government, and how
Tax Revenue 89397 10313 99210 93939 7791 -24.5% 5% they were paid for.
Fixed Taxes 10322 1087 13585 9872 720 -33.8% -4%
Notes:
Taxes on Income and Profits 21956 2767 21870 23247 1911 -30.9% 6%
Taxes on Property 801 75 915 388 14 -80.7% -52% - On year to data, collections from fixed
Taxes on Goods and Services 21030 2603 26772 26524 1441 -44.6% 26% taxes , taxes on international trade, and
Taxes on International Trade 30174 2686 30004 28636 2713 1.0% -5% property taxes have fallen as a result of
Other Taxes 5114 1095 6065 5272 993 -9.4% 3% reduced business activity during the year.
Grants 178587 24062 297233 203295 22552 -6.3% 14%
Foreign Governments 178587 24062 203295 22552 -6.3% 14% The total Tax Revenue collected in month
International Organisation 0 0 0 0 - - 12 was 36,986 billion in FY 1395, and
40,582 for the same month in 1394. This
Other Revenue 29703 5687 28903 45360 6450 13.4% 53%
shows a decline of 8.9% over the same
Property Income 3277 682 2582 1775 209 -69.4% -46% month in 1394 and YTD growth of 15%.
Sales of Goods and Services 6725 2440 5348 5534 206 -91.6% -18% Revenue collection from fixed taxes
Fines & Penalties 15927 2147 18150 23745 1573 -26.8% 49% decreased by 33.8% and YTD growth 5%
Extractive Industry - Royalties & Fees 764 55 1795 1295 82 48.0% 69% in month 12 of 1395 as compared to the
Others 3011 362 1029 13011 4380 1109.1% 332% same month in 1394.
Social Contributions 4359 519 4591 3972 193 -62.7% -9% The YTD Property Tax fell by 52% and the
revenue collection in property tax for
Expenditure 265136 39710 308784 293235 35479 -10.7% 11% month 12 alone fell by 80.7% as
compared to the same month in 1394.
Compensation of Employees 152255 17717 169314 164625 17987 1.5% 8%
Uses of Goods and Services 92077 20789 137855 103556 16033 -22.9% 12% - Collection from Sales taxes and other
Consumption of Fixed Capital 0 0 0 0 0 - - taxes have increased, reflecting an
Interest 628 136 1615 580 115 -14.9% -8% improvement in retail activity from the
Subsidies 847 0 0 1400 0 - 65% low base last year.
Grants 1508 59 0 551 211 257.8% -63%
Social Benefits 17821 1010 0 22523 1132 12.1% 26% Grants has increased by 14% as
Other Expense 0 0 0 0 0 - - compared to the same period in 1394.
The YTD for property tax fall by 46%, and
its collection in month 12 of 1395
Net Operating Balance 36911 872 121154 53331 1508 73.0% 44%
decreased by 69.4% over the same
month in FY 1394.
Net Acquistion of Non-Financial Assets 52388 11627 123925 58858 12089 4.0% 12%
Fixed Assets 51548 11359 57910 12160 7.0% 12% Glossary:
Acquisition of Fixed Assets 51573 11361 59010 12162 7.1% 14%
Sale of Fixed Assets (-) -25 -2 -1100 -2 18.2% 4273% YTD: Year to Date, the total collection
Change in Inventories 0 0 0 0 - - since the start of the year, up to the
Valuables 9 9 4 2 -74.2% -57% current point.
Non-Produced Assets 831 259 944 -73 -128.4% 14%
Net Operating Balance: revenues minus
non-capital expenditures (noted in this
Net Lending/Borrowing -15477 -10755 -2771 -5528 -10581 -1.6% -64% table as just expenditures)

Transactions in Financial Assets 15477 10755 2771 -4726 10584 -1.6% -131% Net Lending/Borrowing: the net
Net Acquisition of Financial Assets 5806 1821 -7253 9401 416.3% -225% operating balance, minus net acquisition
Domestic 5806 1821 -7253 9401 416.3% -225% of non-financial assets
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 9671 8934 2527 1183 -86.8% -74%
Domestic 1637 819 2837 1197 46.2% 73%
Foreign 8034 8115 -310 -15 -100.2% -104%

Discrepancy 0 0 0 -10254 3 - -
Table 2: Revenue Summary Table

Afs Millions 1394 1395 1394 1395 1395 1395 Difference Y-o-Y Overview:
Month 12 YTD Month 12 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 302047.3 346565.6 40581.5 36986.3 429937.8 40516.8 -8.7% 14.7% -9%
Domestic Revenues 123459.8 143270.7 16519.2 14434.5 132704.6 13270.5 8.8% 16.0% -13% Notes:

Revenue for the month has:


Tax Revenues 89397.4 93938.7 10312.9 7791.3 99210.1 9921.0 -21.5% 5.1% -24%
Fixed Taxes 10322.5 9872.3 1087.3 719.7 13584.8 1358.5 -47.0% -4.4% -34% - Major growing line: Sales taxes, administrative fees,
Income Taxes 21955.8 23246.8 2766.9 1911.0 21869.7 2187.0 -12.6% 5.9% -31% followed by income taxes, and royalities.
Property Taxes 800.9 387.6 74.9 14.5 915.1 91.5 -84.2% -51.6% -81% - Major falling line: Income from capital property, property
Sales Taxes 21030.3 26523.9 2602.6 1440.7 26771.6 2677.2 -46.2% 26.1% -45% taxes, sales on goods and services, and fixed taxes have
Other Taxes 5113.8 5271.8 1095.2 992.8 6064.9 606.5 63.7% 3.1% -9% fallen down. However ,classifying the large miscellanious
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - revenue may change various revenue categories's
Customs Duty, Import Taxes 30174.2 28636.2 2686.0 2712.7 30003.9 3000.4 -9.6% -5.1% 1% compositon.

- The total tax revenue collection in month 12 is 36,986


Non Tax Revenue 34062.4 49332.0 6206.3 6643.2 33494.6 3349.5 98.3% 44.8% 7% billion in FY 1395, while it was 40,581 in 1394. The YTD
Income from Capital Property 3276.7 1774.8 681.6 208.9 2582.3 258.2 -19.1% -45.8% -69% growth was 14.7%. Fixed tax has decreased by 34% in
Sales of Goods and Services 6724.8 5533.9 2440.4 205.8 5347.9 534.8 -61.5% -17.7% -92% month 12 and decreased by 4.4% YTD as compared to the
Administrative Fees 15140.9 22685.7 2064.7 1475.1 16921.4 1692.1 -12.8% 49.8% -29% same period in 1394.
Royalties 154.5 248.6 12.8 33.2 676.6 67.7 -50.9% 60.9% 160%
Non Tax Fines and Penalties 785.7 1059.5 82.5 97.5 1228.4 122.8 -20.6% 34.8% 18% Moreover, the property tax fell by 51.6% YTD, and by 81%
Extractive Industry 609.7 1046.5 42.7 48.9 1118.1 111.8 -56.2% 71.7% 15% for the month 12 only.
Miscellaneous Revenue 3011.0 13010.9 362.3 4380.3 1028.6 102.9 4158.4% 332.1% 1109%
Glossary:
Social Contributions 4359.1 3972.2 519.4 193.5 4591.3 459.1 -57.9% -8.9% -63%
Domestic Revenues: the total revenues collected by the
Grants 178587.5 203294.9 24062.3 22551.8 297233.2 27246.4 -0.2 13.8% -6% Government, without including donor support.
Foreign Governments 178587.5 203294.9 24062.3 22551.8 13.8% -6%
Foreign Governments - Current 122818.1 143100.9 13496.6 13028.2 16.5% -3% Y-O-Y: Year-on-Year, the growth in something on last year.
Foreign Governments - Capital 55769.4 60194.0 10565.6 9523.7 7.9% -10%
International Organisation 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
International Organisation - Current 0.0 0.0 0.0 0.0 - - only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Government
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

Memorandum Items
Income from Sale of Assets 25.2 1100.1 2.1 2.5
Income from Loans from I.O.s 1140.5 543.6 677.9 206.4
Income from Loans from Foreign Govt. 0.0 0.0 0.0 0.0
Income from Domestic Loans 0.0 0.0 0.0 0.0
Table 3: Monthly Revenue Collection

Year: 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395 1395
Month: 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Total Revenues 31940.7 10327.6 28989.8 24551.8 24668.9 27572.1 18328.4 16819.3 29272.8 25452.7 23541.6 40581.5 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 28314.5 20736.1 43878.7 36986.3
Domestic Revenues 7921.7 7514.3 8893.0 10290.8 9168.4 8681.1 9089.7 9218.1 10565.5 12662.5 12935.5 16519.2 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 10057.3 13078.9 13839.6 14434.5

Tax Revenues 6345.6 5608.7 6949.7 7887.1 7030.5 6090.0 7210.9 6734.9 7986.8 8848.0 8392.3 10312.9 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 6267.5 9423.5 7726.3 7791.3
Fixed Taxes 725.5 792.9 888.1 834.3 930.6 778.3 710.3 859.1 1042.3 817.3 856.4 1087.3 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 760.5 874.0 794.5 719.7
Income Taxes 1189.3 1408.2 1888.4 1820.7 1794.2 1411.7 1714.3 1951.3 1576.5 2004.0 2430.4 2766.9 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1536.9 1995.4 2301.3 1911.0
Property Taxes 73.6 64.4 94.7 65.3 76.3 77.1 55.6 52.6 66.4 47.5 52.5 74.9 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 31.3 32.5 39.3 14.5
Sales Taxes 2048.9 875.6 1167.8 2182.5 1107.6 922.8 2276.6 955.8 1955.9 3022.8 1911.4 2602.6 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 1538.0 3690.0 1673.7 1440.7
Other Taxes 189.3 156.1 454.9 443.4 428.8 428.2 259.9 254.3 261.8 471.3 670.7 1095.2 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9 352.3 418.1 636.5 992.8
Tax Penalties and Fines
Customs Duty, Import Taxes 2119.1 2311.4 2455.9 2540.8 2693.2 2471.8 2194.1 2661.9 3084.0 2485.1 2470.9 2686.0 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2048.5 2413.5 2281.0 2712.7

Non Tax Revenue 1576.0 1905.7 1943.3 2403.7 2137.8 2591.1 1878.8 2483.2 2578.7 3814.5 4543.2 6206.3 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 3789.8 3655.4 6113.3 6643.2
Income from Capital Property 96.6 115.2 88.6 369.2 88.6 92.1 444.1 95.4 280.7 639.4 285.3 681.6 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 147.4 110.1 171.7 208.9
Sales of Goods and Services 523.1 187.9 253.5 293.8 238.1 203.6 166.2 299.5 315.1 354.9 1448.6 2440.4 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 300.5 302.6 657.7 205.8
Administrative Fees 701.2 945.4 851.0 1030.1 1167.2 1004.1 665.8 1595.4 1422.7 1471.4 2222.0 2064.7 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1765.6 2077.9 1898.3 1475.1
Royalties 49.1 21.5 14.8 6.3 7.5 5.6 4.1 6.2 9.4 10.9 6.4 12.8 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 15.5 34.9 46.0 33.2
Non Tax Fines and Penalties 29.4 104.1 80.1 104.5 54.6 50.4 38.9 62.8 74.1 52.7 51.5 82.5 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 70.9 53.4 87.6 97.5
Extractive Industry 16.3 119.3 20.0 26.9 83.4 45.5 51.7 34.7 34.4 31.2 103.5 42.7 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 21.1 311.5 3.2 48.9
Miscellaneous Revenue 155.2 71.7 92.1 143.4 104.2 912.6 82.7 69.3 77.0 899.9 40.5 362.3 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 1073.2 439.8 3016.0 4380.3
Social Contributions 5.2 340.5 543.2 429.4 394.3 277.1 425.4 319.8 365.4 354.0 385.3 519.4 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 395.6 325.2 232.8 193.5

Grants 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9238.8 7601.2 18707.3 12790.2 10606.1 24062.3 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30039.1 22551.8
Foreign Governments 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9238.8 7601.2 18707.3 12790.2 10606.1 24062.3 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30039.1 22551.8
Foreign Governments - Current 22183.0 571.3 15993.4 10273.8 13400.8 11561.9 4619.6 4694.6 15278.2 7835.7 2909.1 13496.6 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 14197.4 3651.7 21054.8 13028.2
Foreign Governments - Capital 1836.0 2242.1 4103.4 3987.2 2099.7 7329.1 4619.2 2906.6 3429.0 4954.6 7697.0 10565.6 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 4059.8 4005.5 8984.3 9523.7
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
1394 1395 1395 1394 1395 1395 YTD % % Growth Month Overview:
Month 12 YTD Month 11 Month 12 Target Target M-o-M Y-o-Y
Kabul 2930.0 2716.5 269.5 472.9 275.0 2852.1 95.2% 2.1% -41.8% This sheet shows the revenue collected by each of the 34
Kapisa 188.9 182.4 13.9 18.3 22.9 135.2 135.0% 65.3% 25.1% provinces, and the central Ministries.
Parwan 258.1 304.9 27.1 34.8 35.5 251.8 121.1% 31.3% 2.1%
Wardak 209.3 236.0 25.3 31.3 27.3 198.1 119.1% 7.8% -12.8%
Notes:
Logar 174.3 243.2 28.5 24.3 23.6 160.0 152.0% -17.3% -3.1%
Nangarhar 13303.3 14146.1 1454.7 1308.4 1219.5 13451.8 105.2% -16.2% -6.8% - Typically those on the border will have higher collection
Laghman 190.1 221.6 20.4 21.3 23.8 166.4 133.1% 16.6% 11.5% given the customs revenue generated there.
Pangsher 109.7 98.3 8.2 10.7 11.3 86.6 113.4% 37.0% 5.3%
Baghlan 332.7 369.7 38.7 40.0 51.0 328.8 112.5% 31.9% 27.4% Glossary:
Bamyan 130.0 171.9 22.4 17.8 24.9 117.8 145.9% 11.3% 40.4%
Ghazni 392.8 421.4 36.9 41.0 58.1 332.2 126.8% 57.3% 41.8% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 377.2 303.3 35.0 20.5 48.8 181.5 167.1% 39.4% 138.5%
the country.
Paktiya 1507.4 1421.5 116.9 195.0 169.7 794.7 178.9% 45.1% -13.0%
Khost 766.0 665.2 42.3 98.1 163.7 1398.7 47.6% 287.0% 66.9% M-o-M: Month on Month - the change since the last month.
Kunar 228.9 214.1 22.2 25.0 23.8 394.5 54.3% 7.3% -4.6%
Nuristan 47.7 58.4 2.8 9.8 16.2 46.2 126.4% 472.8% 65.6% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 302.5 363.3 28.4 47.1 58.0 333.6 108.9% 104.1% 23.1% year.
Takhar 398.4 384.4 45.2 45.0 51.7 352.0 109.2% 14.5% 14.9%
Kunduz 652.4 741.6 64.8 78.3 106.5 1485.1 49.9% 64.3% 35.9%
Samangan 143.3 164.9 14.0 16.1 18.5 126.9 130.0% 32.0% 14.7%
Balkh 7908.7 12130.8 1348.2 944.1 1254.7 11020.6 110.1% -6.9% 32.9%
Saripul 133.9 164.3 16.0 22.0 19.1 101.7 161.5% 19.6% -13.1%
Ghor 135.9 169.8 12.8 18.1 24.2 164.5 103.2% 88.6% 33.5%
Dikondy 91.5 121.8 21.3 14.1 13.6 79.1 154.0% -36.4% -3.9%
Uruzgan 61.7 48.9 6.7 -4.1 -2.6 79.5 61.5% -138.6% -36.9%
Zabul 75.9 98.7 11.3 8.9 12.0 119.3 82.7% 6.5% 35.4%
Kandahar 5129.7 6513.3 558.9 576.8 670.8 3291.4 197.9% 20.0% 16.3%
Jawzjan 264.9 303.4 34.1 34.3 35.7 275.9 110.0% 4.8% 4.2%
Faryab 1707.6 1602.6 126.7 173.1 170.2 4994.2 32.1% 34.3% -1.6%
Helmand 596.5 643.4 54.4 71.0 82.4 714.2 90.1% 51.6% 16.1%
Badghis 114.4 120.9 11.1 23.6 15.5 100.3 120.5% 40.1% -34.2%
Herat 17281.5 20048.3 2178.7 1673.0 2051.0 21449.6 93.5% -5.9% 22.6%
Farah 4323.3 4841.0 550.6 405.3 547.8 2304.6 210.1% -0.5% 35.1%
Nimroz 8976.4 11207.8 922.1 975.7 1262.9 6153.1 182.1% 37.0% 29.4%
Central Ministries 54014.8 72083.5 5669.6 9027.8 5847.3 58662.7 122.9% 3.1% -35.2%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 123459.8 153527.4 13839.6 16519.2 14434.5 132704.6 115.7% 4.3% -12.6%
Table 5: Expenditure Summary
Afs Millions 1394 1395 1395 1394 1395 1395 YTD % Overview:
Month 12 YTD Month 11 Month 12 Budget Budget
Total Gross Expenditure 317549.4 353193.4 49912.0 51338.8 47569.8 463448.1 76.2% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 5397.4 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 317524.2 352093.3 49911.0 51336.7 47567.3
Notes:
Compensation of Employees 152255.3 164624.8 15026.2 17717.1 17987.2 169314.1 97.2% - Expenditure on salaries has slightly increased both YTD on last year,as well
of which operating budget 152255.3 164624.8 12190.4 17717.07 17987.21 169314.1 97.2% as, on monthly basis.
Wages and Salaries 145575.0 156342.8 14233.3 16942.0 16961.4
Wages and Salaries in Cash 125478.6 134486.1 12012.3 13256.1 14582.1 - Likewise other elements of expenditure including: communications, repairs
Wages and Salaries in Kind 19823.5 21255.6 2122.4 3666.2 2289.4 and maintenance, and other goods and services use have fallen; however
Wages and Salary Advance 272.8 601.1 98.7 19.7 89.9 the costs for fuel have risen on the same period last year, despite falls in
Social Benefits 1944.5 3149.5 412.3 269.6 408.8 prices.
Social Benefits - in Cash 1944.5 3149.5 412.3 269.6 408.8
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -427.0 -318.0 -58.3 -43.8 -34.5 Total Gross Expenditure: the total expenditures including interest payments
Other Compensation 5162.8 5450.5 438.8 549.3 651.5 .

Use of Goods and Services 92077.4 103555.6 22083.3 20788.5 16032.9 137854.9 75.1% Core Budget: The operating budget plus the development budget
of which operating budget 55623.5 65274.7 4677.1 13449.8 11016.3 81731.6 79.9%
Travel 2268.1 2991.2 449.3 354.8 354.0 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Communications 4125.6 3970.2 539.1 884.6 1028.1 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 30436.6 30776.8 5069.3 8115.8 4218.3
operating budget, however development budget spending contains
Repairs and Maintenance 11322.9 8353.3 1072.7 2996.8 2622.9
recurrent items and vice versa
Utilities 5101.0 5053.9 532.4 1094.5 1143.8
Fuel 23552.9 25224.5 1783.0 5797.7 4006.5 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 15270.4 27185.7 12637.4 1544.4 2659.4 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 7009.0 6269.3 1388.7 1516.1 1192.1
Other Expenses 3765.3 14737.2 10533.8 1220.2 792.8 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 4496.2 6179.3 714.9 -1191.9 674.5 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 628.1 580.5 62.7 135.6 115.4 1615.0 35.9%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 628.1 580.5 62.7 135.6 115.4 employees.

Social Transfers 20175.6 24474.1 2285.0 1068.7 1343.0 25341.8 96.6% Goods and Services: Expenditure items such as electricity costs,
Subsidies 846.7 1400.0 0.0 0.0 0.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 1507.7 551.4 130.2 59.0 211.2 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 207.8 435.2 127.7 48.2 154.2 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Grants to other Government Units - Current 1299.9 116.2 2.5 10.8 57.0
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 17593.9 21429.6 1976.3 1182.5 1125.1 received, for which pension payments and subsidies
Other Social Transfers 227.3 1093.1 178.6 -172.8 6.7
Social Assistance 0.1 107.1 6.3 0.0 87.3 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants 227.2 986.0 172.3 -172.8 -80.6
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 52413.0 59958.4 10454.9 11628.9 12091.3 123925.1 48.4% reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget)
of which operating budget 7784.2 4854.9 1319.5 1672.0 1280.6 12700.7 38.2%
Net Acquisition of Nonfinancial Assets 52387.8 58858.3 10453.9 11626.8 12088.8
Sale of Land and Buildings -25.2 -1100.1 -1.0 -2.1 -2.5
Buildings and Structures 36823.0 39322.3 5590.2 9198.7 9284.4
Machinery / Equipment (>50,000) 11665.5 14241.1 3519.8 4481.3 2168.1
Valuables 9.0 3.8 0.1 8.9 2.3
Land 830.9 944.4 261.9 258.7 -73.4
Capital Advance Payments 3084.5 5446.7 1082.9 -2318.6 709.9

Memorandum Items
Contingency Funds 5397.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS


Table 6: Expenditure on Operation
Afs Mi l l i ons 1394 1395 1395 1394 1395 1395 % YTD % Growth Month Overview:
Month 12 YTD Month 11 Month 12 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 235166.8 259075.4 20991.5 34032.4 31693.4 289230.7 89.6% 51.0% -6.9% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 235141.6 257975.3 20991.0 34030.3 31690.9 51.0% -6.9%
Notes:
Compensation of Employees 152255.3 164624.8 12190.4 17717.1 17987.2 169314.1 97.2% 47.6% 1.5%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 145575.0 156342.8 11685.1 16942.0 16961.4 45.2% 0.1%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 125478.6 134486.1 10371.8 13256.1 14582.1 40.6% 10.0%
Wages and Salaries in Kind 19823.5 21255.6 1307.6 3666.2 2289.4 75.1% -37.6% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 272.8 601.1 5.7 19.7 89.9 1474% 356% to date have made up 63.8% of operating expenditure.
Social Benefits 1944.5 3149.5 212.2 269.6 408.8 92.7% 51.7%
Social Benefits - in Cash 1944.5 3149.5 212.2 269.6 408.8 92.7% 51.7% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -427.0 -318.0 -140.8 -43.8 -34.5 -75.5% -21.2% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 5162.8 5450.5 433.9 549.3 651.5 50.1% 18.6%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 55623.5 65274.7 4677.1 13449.8 11016.3 81731.6 79.9% 135.5% -18.1% and development. Operating is the expenditure not targeted
Travel 2011.2 2495.7 164.0 327.7 293.4 78.8% -10.5% towards particular development projects under the NPPs.
Communications 4125.6 3970.2 506.4 884.6 1028.1 103.0% 16.2%
Contracted Services 981.2 1749.2 87.8 133.3 332.2 278.3% 149.3% Development Budget: The Government budget for development
Repairs and Maintenance 11322.9 8353.3 1123.2 2996.8 2622.9 133.5% -12.5% projects implemented by Government agencies. It contains
Utilities 5101.0 5053.9 509.5 1094.5 1143.8 124.5% 4.5% recurrent and capital expenditure in Afghanistan. These projects
Fuel 23476.4 25135.3 1689.7 5781.2 3984.3 135.8% -31.1% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 8605.3 18517.1 596.4 2231.7 1611.7 170.2% -27.8%
Tools and materials (< 50,000) 5194.8 3614.2 395.5 1303.8 785.0 98.5% -39.8%
Other Expenses 3062.8 14121.8 202.2 891.2 756.4 274.1% -15.1%
Advances and Return of Expenditure 347.6 781.1 -1.3 36.6 70.4 -5372.8% 92.0%

Interest 628.1 580.5 59.5 135.6 115.4 1615.0 35.9% 94.1% -14.9%
To Non-Residents 628.1 580.5 59.5 135.6 115.4 94.1% -14.9%

Social Transfers 18875.7 23740.6 2745.1 1057.9 1293.9 23869.3 99.5% -52.9% 22.3%
Subsidies 846.7 1400.0 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 207.8 476.3 18.3 48.2 162.1 786.0% 236.3%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 207.8 435.2 18.3 48.2 154.2 742.9% 219.9%
Grants to other Government Units - Current 0.0 41.1 0.0 0.0 7.9 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 17593.9 21429.6 2476.8 1182.5 1125.1 -54.6% -4.9%
Other Social Transfers 227.3 434.6 250.0 -172.8 6.7 -97.3% -103.9%
Social Assistance 0.1 23.7 0.0 0.0 3.9 - -
Advance Subsides, Grants 227.2 410.9 250.0 -172.8 2.8 -98.9% -101.6%

Gross Acquisition of Nonfinancial Assets 7784.2 4854.9 1319.5 1672.0 1280.6 12700.7 38.2% -2.9% -23.4%
Net Acquisition of Nonfinancial Assets 7759.0 3754.8 1319.0 1669.9 1278.1 -3.1% -23.5%
Sale of Land and Buildings -25.2 -1100.1 -0.5 -2.1 -2.5 391.0% 18.2%
Buildings and Structures 4706.6 3174.1 941.4 888.2 867.2 -7.9% -2.4%
Machinery / Equipment (>50,000) 2456.0 1161.3 355.1 511.7 372.2 4.8% -27.3%
Valuables 0.1 0.6 0.0 0.0 0.0 - -100.0%
Land 613.9 499.3 23.0 266.9 28.5 23.8% -89.3%
Capital Advance Payments 7.5 19.6 0.0 5.1 12.7 - 150%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Table 7: Expenditure by Ministry
1394 1395 1394 1395 1395 % YTD % Change Overview:
Month 12 YTD Month 12 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 318097.3 354227.9 51451.9 47795.2 463448.1 76.4% 11.4% -7.1% undertaken by each Ministry, so you can see how
313251.8 347609.1 50747.6 46522.1 450043.3 much each Ministry was budgeted, and how
Ministry of Interior 64453.1 60412.6 9416.0 7963.6 75291.5 80.2% -6.3% -15.4% much they have managed to spend to date.
Ministry of Defence 65798.2 70655.6 12683.1 10323.3 82482.3 85.7% 7.4% -18.6%
Notes:
Ministry of Foreign Affairs 3756.3 5140.1 796.0 920.4 5337.1 96.3% 36.8% 15.6%
Presidential Protective Service 1132.3 1482.5 143.3 222.3 1542.6 96.1% 30.9% 55.1% - Spending on Security sector has increased in
General Directorate of National Security 12009.8 12839.0 197.4 139.5 12909.0 99.5% 6.9% -29.3% yearly expenditure, this is due more spending by
Total Security 147149.6 150529.8 23235.8 19569.1 177562.6 84.8% 2.3% -15.8% Minisry of Defence and Foreign Affairs.

Presidents Office 360.9 0.0 0.0 0.0 0.0 - -100.0% - - A large increase in expenditure on
National Assembly Meshanro Jirga 505.5 486.5 58.4 69.9 514.3 94.6% -3.7% 19.7% infrastructure and social protection reflects the
National Assembly Wolesi Jirga 1450.3 1524.6 131.6 136.8 1547.3 98.5% 5.1% 4.0% priority the Government is placing on this
investment.
Supreme Court 3264.3 3534.5 390.6 435.4 3616.9 97.7% 8.3% 11.5%
Ministry of Justice 744.8 885.6 89.3 137.4 1015.4 87.2% 18.9% 53.8% Glossary:
Administrative Affairs 4091.3 5108.3 899.8 885.3 5590.2 91.4% 24.9% -1.6%
Ministry of State and Parliamentart Affairs 116.2 160.3 11.3 10.6 170.5 94.1% 37.9% -6.6% Total Gross Expenditure: the total expenditures
Ministry of Haj and Religious Affairs 990.8 1095.6 94.9 157.0 1298.7 84.4% 10.6% 65.4% including interest payments
Attorney General 1189.9 1354.1 145.3 198.4 1459.6 92.8% 13.8% 36.6%
Election Commission 204.8 207.2 51.3 38.7 230.5 89.9% 1.2% -24.7% Operating Budget: the Government budget is
IARCSC 458.6 411.7 59.9 55.2 534.8 77.0% -10.2% -7.9% split into operating and development. Operating
Independent Commission for Overseeing the Implementation of Constitution 68.2 - - - is the expenditure not targeted towards
particular development projects under the NPPs.
Independent Board of new Kabul 100.2 117.7 7.7 13.5 3779.5 3.1% 17.5% 75.0%
Afghanistan Independent Human Rights Commission 104.6 - - -
The High office of Oversight and Anti Corruption 213.2 168.3 44.6 36.5 204.3 82.4% -21.1% -18.1%
Independent Directorate of Local Governance 2551.7 3324.4 395.1 647.7 3851.1 86.3% 30.3% 64.0%
Total Governance, Rule of Law and Human Rights 16242.4 18378.8 2379.8 2822.5 23985.8 76.6% 13.2% 18.6%

Ministry of Public Works 15310.3 16922.8 2695.4 3831.1 34664.0 48.8% 10.5% 42.1%
Ministry of Transport and Aviation 286.9 320.4 50.2 64.0 404.4 79.2% 11.7% 27.4%
Ministry of Communication 1919.1 1060.2 1318.1 146.7 2430.7 43.6% -44.8% -88.9%
Ministry of Energy and Water 5480.3 4692.4 1911.9 766.3 8121.6 57.8% -14.4% -59.9%
Water Supply and Canalization Corporation 499.9 - - -
Da Brishna Shirkat 7941.9 12540.3 1431.2 1057.0 33265.6 37.7% 57.9% -26.1%
Ministry of Urban Development 940.9 3042.3 119.8 384.6 3842.5 79.2% 223.3% 221.1%
Independent Board of new Kabul 739.5 - - -
Ministry of Mines and Industries 3132.8 1894.0 1249.3 684.8 4309.0 44.0% -39.5% -45.2%
Geodesy and Cartography Office 139.2 154.2 11.7 11.6 179.2 86.0% 10.8% -0.8%
Directorate of Environment 204.4 221.1 16.0 37.5 272.0 81.3% 8.1% 134.2%
Afghanistan High Atomic Energy Commission 31.4 35.1 3.4 5.1 47.7 73.7% 12.1% 48.5%
Municipalities 1497.8 1951.7 418.4 496.5 0.0 - 30.3% 18.7%
Total Infrastructure and Natural Resources 36884.9 42834.5 9225.6 7485.3 88776.1 48.3% 16.1% -18.9%

Ministry of Education 36273.8 37401.8 4881.9 5670.9 46764.8 80.0% 3.1% 16.2%
Ministry of Higher Education 6924.7 7465.5 1221.3 1344.6 8609.7 86.7% 7.8% 10.1%
Ministry of Information and Culture 599.9 693.9 60.1 107.2 882.3 78.7% 15.7% 78.4%
Science Academy 200.3 204.8 22.0 25.6 222.8 91.9% 2.2% 16.3%
National Olympic Committee 448.3 345.8 62.4 97.6 648.8 53.3% -22.9% 56.5%
Total Education 44447.0 46111.8 6247.7 7245.9 57128.4 80.7% 3.7% 16.0%

Ministry of Public Health 14666.6 15947.6 3642.1 1784.3 20628.0 77.3% 8.7% -51.0%
Total Health 14666.6 15947.6 3642.1 1784.3 20628.0 77.3% 8.7% -51.0%

Ministry of Agriculture 6817.5 8530.5 699.0 1024.3 9949.2 85.7% 25.1% 46.5%
Ministry of Counter Narcotics 973.7 1013.0 205.0 219.6 1930.2 52.5% 4.0% 7.1%
Ministry of Rural Rehabilitation and Development 16619.0 15939.4 1576.4 1570.6 18027.7 88.4% -4.1% -0.4%
Total Agriculture and Rural Development 24410.2 25483.0 2480.4 2814.5 29907.1 85.2% 4.4% 13.5%

Ministry of Frontiers and Tribal Affairs 459.4 476.8 71.1 61.8 612.5 77.8% 3.8% -13.0%
Ministry of Martyrs, Disabled and Social Affairs 18089.7 23181.4 1114.3 1383.8 24038.7 96.4% 28.1% 24.2%
Ministry of Refugees and Repatriates 252.5 545.3 32.4 57.2 658.1 82.9% 115.9% 76.7%
Ministry of Women Affairs 210.9 222.9 26.4 23.9 237.6 93.8% 5.7% -9.6%
Office of Disaster Preparedness 540.5 825.9 -61.1 133.8 870.4 94.9% 52.8% -319.0%
Directorate of Kochis 67.5 99.5 7.8 21.0 175.1 56.8% 47.3% 168.3%
Total Social Protection 19620.6 25351.8 1190.8 1681.5 26592.4 95.3% 29.2% 41.2%

Ministry of Finance 7327.7 20106.7 1980.1 2717.1 21074.2 95.4% 174.4% 37.2%
Ministry of Commerce 1164.1 1105.0 226.6 200.3 1203.3 91.8% -5.1% -11.6%
Ministry of Economy 393.2 448.4 49.0 61.2 531.2 84.4% 14.0% 24.9%
Control and Audit Office 398.1 429.1 60.1 72.3 838.6 51.2% 7.8% 20.2%
Central Statistics Office 179.5 166.1 15.5 18.8 240.2 69.2% -7.5% 21.0%
Afghanistan National Standard Authority 110.5 121.0 14.1 49.3 277.1 43.7% 9.6% 249.1%
Total Economic Governance and Private Sector Development 9573.1 22376.3 2345.4 3119.0 24164.6 92.6% 133.7% 33.0%

Afghanistan Investment Support Agency 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 257.3 595.5 0.0 0.0 1298.2 45.9% 131.4% -
Unallocated Reserves 0.0 - - -
Unspecified 4845.5 6618.8 704.3 1273.1 13404.9 49.4% 36.6% 80.8%
Total Unclassified 5102.9 7214.3 704.3 1273.1 14703.1 49.1% 41.4% 80.8%
Table 8: Expenditure by COFOG
1394 1395 1394 1395 Overview:
Month 12 YTD Month 12
General Public Services 48230.3 58080.0 8416.4 7754.2 This sheet breaks down expenditure by the UN
Recurrent Expenditure 38341.5 41398.5 6548.6 5055.4 COFOG classification, so you can see which
Capital Expenditure 9888.8 16681.5 1867.9 2698.7 priority areas received what.
Defence 80051.6 86720.6 13199.1 10884.8
Notes:
Recurrent Expenditure 77306.2 85310.1 12848.5 10288.9
Capital Expenditure 2745.4 1410.5 350.6 595.9 - On YTD, the Government expenditure in the
Public Order and Safety 56714.4 66206.5 8057.0 8794.1 general public services, defence sector, and
Recurrent Expenditure 53689.6 64338.4 6849.7 8328.2 public order and safety has increased.
Capital Expenditure 3024.8 1868.1 1207.3 465.9
Economic Affairs 53032.2 51673.2 10065.7 8845.4 - Increase in capital expenditure on education
Recurrent Expenditure 22635.8 21661.4 3253.1 2629.5 and health sectors reflect rising need for
Capital Expenditure 30396.4 30011.8 6812.6 6215.9 financing operational cost of the existing
capitals.
Environmental Protection 339.0 903.7 102.3 61.2
Recurrent Expenditure 185.8 188.0 16.1 19.3 Glossary:
Capital Expenditure 153.3 715.7 86.3 42.0
Housing and Communal Amenities 1679.4 3758.0 379.2 685.4 COFOG: Classifications of the Functions of
Recurrent Expenditure 437.8 646.6 48.6 80.3 Government, is a UN classification breaking
Capital Expenditure 1241.6 3111.4 330.6 605.1 down Government expenditure by key policy
Health 14725.5 16087.9 3633.8 1802.2 areas.
Recurrent Expenditure 13381.1 14008.5 3300.6 1394.4 Recurrent Expenditure: is expenditure on non-
capital items, typically salaries etc. These are
Capital Expenditure 1344.4 2079.4 333.2 407.7
items which need to be repurchased each
Recreation, Culture and Religion 2542.1 2806.5 339.2 544.8
year.
Recurrent Expenditure 1992.0 2238.1 258.5 400.2 Capital Expenditure: is the expenditure on
Capital Expenditure 550.1 568.3 80.7 144.6 assets.
Education 43266.9 45291.1 6113.4 7078.0
Recurrent Expenditure 40261.5 42107.3 5560.3 6198.9
Capital Expenditure 3005.4 3183.7 553.2 879.1
Social Protection 17494.0 22677.0 1123.9 1321.6
Recurrent Expenditure 17431.2 22349.1 1117.1 1285.4
Capital Expenditure 62.9 328.0 6.8 36.2

Total 318075.5 354204.4 51430.1 47771.7


Table 9: Expenditure by Province
1394 1395 1394 1395 YTD Month Overview:
Month 12 YTD Month 12 % Growth
Kabul 20132.4 22206.2 3784.4 2516.0 10.3% -33.5% This sheet overviews the expenditure on provinces. This
Kapisa 3280.2 2859.2 636.4 347.6 -12.8% -45.4% does not give a full overview of the expenditure benefits
Parwan 4183.4 4964.9 550.5 639.4 18.7% 16.2% to provinces, as some central spending impacts provincial
Wardak 3264.7 3325.5 585.7 462.9 1.9% -21.0% welfare.
Logar 2640.7 2726.7 656.1 384.0 3.3% -41.5%
Notes:
Nangarhar 15657.5 17172.7 2652.5 1914.8 9.7% -27.8%
Laghman 2897.0 2952.1 384.8 363.6 1.9% -5.5% - On YTD, almost all provinces have seen increase in
Pangsher 1690.9 1883.2 215.0 259.5 11.4% 20.7% expenditures, where as on monthly basis, most of the
Baghlan 5630.1 7864.9 956.2 563.8 39.7% -41.0% border provinces show increase in thier expenditures.
Bamyan 3408.8 2966.7 587.9 374.1 -13.0% -36.4%
Ghazni 5187.6 4608.4 739.8 545.8 -11.2% -26.2% Glossary:
Paktika 2559.9 3149.6 457.8 681.3 23.0% 48.8%
Offshore Payments: payments received by the
Paktiya 11863.8 11710.4 1802.4 1621.7 -1.3% -10.0%
Government from outside of Afghanistan, not collected by
Khost 3239.2 3890.8 465.6 423.2 20.1% -9.1% any of the Line Ministries, or Provinces.
Kunar 3185.2 2913.5 457.5 311.7 -8.5% -31.9%
Nuristan 1783.0 1922.2 317.9 345.6 7.8% 8.7%
Badakhshan 5903.8 7729.0 1201.8 1702.6 30.9% 41.7%
Takhar 4478.1 4747.7 726.8 686.7 6.0% -5.5%
Kunduz 6114.9 6601.6 1390.7 709.0 8.0% -49.0%
Samangan 2419.0 2599.0 407.4 311.2 7.4% -23.6%
Balkh 15172.0 15565.8 2442.2 2043.3 2.6% -16.3%
Saripul 2679.3 2950.3 340.2 309.8 10.1% -8.9%
Ghor 3073.7 3505.9 647.0 456.9 14.1% -29.4%
Dikondy 1968.7 2258.4 359.7 254.2 14.7% -29.3%
Uruzgan 2715.8 2005.0 378.7 362.8 -26.2% -4.2%
Zabul 2068.7 1883.0 264.0 257.0 -9.0% -2.7%
Kandahar 14444.0 15409.7 1985.4 2154.3 6.7% 8.5%
Jawzjan 4465.1 3904.7 1511.6 881.6 -12.6% -41.7%
Faryab 3829.7 4604.8 631.4 576.2 20.2% -8.7%
Helmand 13375.5 12690.9 1806.1 2092.3 -5.1% 15.8%
Badghis 2263.1 2205.2 460.6 319.6 -2.6% -30.6%
Herat 14328.6 14758.0 2659.1 1940.2 3.0% -27.0%
Farah 3053.5 3066.1 464.2 353.6 0.4% -23.8%
Nimroz 2645.1 2235.3 368.2 335.1 -15.5% -9.0%
Central Ministries 121153.0 144657.0 17802.3 18080.3 19.4% 1.6%
Offshore Payments 1341.4 2150.2 354.0 630.1 60.3% 78.0%
Total 318097.3 352644.7 51451.9 46212.0 10.9% -10.2%
Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

1394 1395 1394 1395 Overview:


Month 12 YTD Month 12
Security 147,149.6 150,529.8 23,235.8 19,569.1 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 16,242.4 18,378.8 2,379.8 2,822.5 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 36,884.9 42,834.5 9,225.6 7,485.3 Government's policy priorities.
Education 44,447.0 46,111.8 6,247.7 7,245.9
Glossary:
Health 14,666.6 15,947.6 3,642.1 1,784.3
Agriculture and Rural Development 24,410.2 25,483.0 2,480.4 2,814.5 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 19,620.6 25,351.8 1,190.8 1,681.5 Development Strategy, the original document setting
Economic Governance and Private Sector Development 9,573.1 22,376.3 2,345.4 3,119.0 out the development plan for Afghanistan. The sectors
Unclassified 5,102.9 7,214.3 704.3 1,273.1 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

1394 1395 1394 1395 Overview:


Month 12 YTD Month 12
TOTAL FINANCING 15,477.0 (4,726.3) 10,755.2 10,583.7 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 5,806.3 (7,253.3) 1,820.9 9,401.0
Notes:
Domestic 5,806.3 (7,253.3) 1,820.9 9,401.0
Currency and Deposits 3,776.7 (6,685.7) (1,491.8) 2,313.9 Financing shows an overal deficit of Afs 4.7 billion up
Treasury Si ngle Account (2,619.7) (6,684.3) (4,459.1) 2,253.4 to the end of month 12, while for monthly only, there
Provincial Revenue Accounts (53.1) (1,538.1) 70.8 (789.1) was Afs 10.5 billion surplus. This shows that from the
Donor Accounts 6,449.5 1,536.7 2,956.6 849.6 alloted money which should have been spent in month
Other Deposit Accounts (0.0) 0.0 (60.1) (0.0) 12, the surplus amount was not spent.
Loans 5.0 10.6 (1.3) 0.8
Loans 4.1 5.0 0.4 0.8
Glossary:
Advances 0.9 5.5 (1.7) -
Other Accounts Receivable (135.4) 4,644.5 (234.3) 3,943.2 Treasury Single Account: The main bank account of the
Clearing Accounts 78.0 4,468.5 (20.9) 3,943.2 Government. In Afghanistan, the TSA consists of the
Other Current Assets (213.4) 176.0 (213.4) - Afghani account, the US dollar account, provincial
Other Assets 2,160.0 (5,222.7) 3,548.2 3,143.1 revenue and expenditure accounts, and ARTF and
Provincial Expenditure Accounts 2,160.0 (5,222.7) 3,548.2 3,143.1 LOTFA accounts.
Foreign - - - -
Accounts Receivable: outstanding payments due to the
Net Acquisition of Financial Liabilities 9,670.7 2,527.0 8,934.3 1,182.7 Government
Domestic 1,636.6 2,837.4 819.2 1,197.5
Accounts Payable: outstanding payments owed by the
Accounts Payable (364.4) 389.2 (3,213.1) (1,464.0) Government.
Accounts Payable - Suppliers (351.5) (166.2) (3,209.7) (2,033.6)
Accounts Payable - Other (12.9) 555.4 (3.3) 569.5 Financial Assets: A financial claim on an asset that is
Pension Liabilities 0.0 142.5 (5.4) 138.3 usually documented by some type of legal
Other Payables - 0.7 (0.2) - representative. Examples include bonds and shares of
Other Liabilities 2,001.0 2,305.0 4,037.8 2,523.2 stock, but not tangible assets such as real estate or
Foreign 8,034.0 (310.5) 8,115.1 (14.7) gold. These are included below the line as financing
items
Foreign Currency - - - -
Loans 3,353.0 (491.0) 3,325.2 (18.9)
Currency Gain/Loss 4,681.0 180.5 4,789.9 4.2

Memorandum
Deposits with Banks - - - -
Investments - - - -