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
 1394
2% Year To Date Spending
3%
6%
Domestic Revenue Raised YTD
8% Security

5%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 123. bn
46%
Education
Health Change on Last Year
14% Agriculture and Rural Development
Social Protection 23.0%
Economic Governance and Private Sector Development
Unclassified
11%
5%
Inner Chart is 1393

450000
Overall Revenue Performance to Target Month 12 Report
400000 Revenue 1394
350000 160000
300000 Revenue 1393 140000
250000 120000
Target 1394
200000 100000 1393 YTD 1394 YTD

150000 80000
60000
100000 Expediture Performance YTD
40000
50000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 10 January 2016 Macro-Fiscal Performance Directorate General (MFPD)

1
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
60000

50000

40000

30000

20000

10000

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
400000
70000
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
30000
35000

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

2
 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 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

3
 180000
1393 YTD 1394 YTD 1394 Budget
160000
Portion of Budget Spent
140000

120000
94.7% 60.5% 80.9% 131.6% 52.1%
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 Office of Disaster Preparedness 143.2% 1 Ministry of Communication 441.6%
2 Ministry of Finance 137.2% 2 Ministry of Interior 138.2%
3 Ministry of Martyrs, Disabled and Social Affairs 129.0% 3 Ministry of Commerce 117.3%
4 Ministry of Foreign Affairs 121.7% 4 Ministry of Mines and Industries 112.3%
5 Presidential Protective Service 113.1% 5 Ministry of State and Parliamentart Affairs 95.5%
6 The High office of Oversight and Anti Corruption 112.0% 6 Ministry of Women Affairs 93.2%
7 National Assembly Wolesi Jirga 106.0% 7 Ministry of Rural Rehabilitation and Development 88.8%
8 Ministry of Public Works 104.5% 8 Office of Disaster Preparedness 88.5%
9 Supreme Court 104.3% 9 Ministry of Haj and Religious Affairs 84.7%
10 Ministry of Commerce 104.1% 10 National Assembly Meshanro Jirga 79.0%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 58.0% 1 Ministry of Rural Rehabilitation and Development 88.8%
2 Ministry of Interior 82.4% 2 Ministry of Public Works 48.6%
3 Ministry of Education 99.2% 3 Ministry of Public Health 74.1%
4 Ministry of Martyrs, Disabled and Social Affairs 129.0% 4 Da Brishna Shirkat 51.3%
5 General Directorate of National Security 100.0% 5 Ministry of Education 35.5%
6 Ministry of Finance 137.2% 6 Ministry of Agriculture 70.7%
7 Ministry of Higher Education 98.8% 7 Ministry of Energy and Water 49.5%
8 Ministry of Public Works 104.5% 8 Ministry of Mines and Industries 112.3%
9 Ministry of Foreign Affairs 121.7% 9 Ministry of Finance 50.8%
10 Ministry of Public Health 98.2% 10 Ministry of Higher Education 72.1%
Expected Execution 100.0% Expected Execution 100.0%

12 12

4
 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 279182 26461 426837 302047 40582 53.4% 8.2% operations of the Government, and how
Tax Revenue 78050 9014 98996 89397 10313 14.4% 14.5% they were paid for.
Fixed Taxes 10829 1090 13383 10322 1087 -0.2% -4.7%
Notes:
Taxes on Income and Profits 18718 3141 21545 21956 2767 -11.9% 17.3%
Taxes on Property 833 90 902 801 75 -16.9% -3.9% - On year to data, collections from fixed
Taxes on Goods and Services 16622 1440 26374 21030 2603 80.8% 26.5% taxes , and property taxes have very
Taxes on International Trade 25965 2715 30819 30174 2686 -1.1% 16.2% slightly fallen as a result of reduced
Other Taxes 5083 539 5975 5114 1095 103.1% 0.6% business activity during the year.
Grants 178803 14089 302914 178587 24062 70.8% -0.1%
Foreign Governments 178803 14089 178587 24062 70.8% -0.1% - The total Tax Revenue collected in
International Organisation 0 0 0 0 - - month 12 was 40,582 billion in FY 1395,
and 26,461 for the same month in 1393.
Other Revenue 17959 2830 19756 29703 5687 101.0% 65.4%
This shows 53.4% increases over the
Property Income 1531 162 1781 3277 682 321.1% 114.1% same month in 1394, and YTD growth of
Sales of Goods and Services 3476 177 3689 6725 2440 1279.1% 93.4% 8.2%.
Fines & Penalties 10844 1549 12519 15927 2147 38.7% 46.9% - Revenue collection from fixed taxes
Extractive Industry - Royalties & Fees 1159 145 1238 764 55 -61.7% -34.1% slightly decreased by 0.2% and YTD
Others 950 798 530 3011 362 -54.6% 217.0% growth by 4.7% in month 12 of 1394 as
Social Contributions 4370 528 5171 4359 519 -1.6% -0.2% compared to the same month in 1393.
The YTD property tax fell by almost 4% ,
Expenditure 254900 30806 313577 265047 39621 28.6% 4.0% and the revenue collection in property
tax for month 12 alone fell by 16.9% as
Compensation of Employees 150174 15548 160782 152255 17717 13.9% 1.4%
compared to the same month in 1393.
Uses of Goods and Services 84676 14381 152019 91988 20699 43.9% 8.6%
Consumption of Fixed Capital 0 0 0 0 0 - - - On the other hand, collection from Sales
Interest 349 15 776 628 136 793.2% 79.8% taxes, taxes on income and profits have
Subsidies 450 0 0 847 0 - 88.1% increased, reflecting an improvement in
Grants 493 39 0 1508 59 50.4% 205.6% retail activity from the low base last year.
Social Benefits 18757 822 0 17821 1010 22.8% -5.0% - Similarly, taxes on International Trade
Other Expense 0 0 0 0 0 - - has increased as imports tend to
recovere from last year fall, with more
contribution from Afghani depreciation .
Net Operating Balance 24282 -4344 113260 37000 961 -122.1% 52.4%
Glossary:
Net Acquistion of Non-Financial Assets 45536 5062 98242 51118 10625 109.9% 12.3%
Fixed Assets 44964 5055 50278 10357 104.9% 11.8% YTD: Year to Date, the total collection
Acquisition of Fixed Assets 44999 5061 50303 10359 104.7% 11.8% since the start of the year, up to the
Sale of Fixed Assets (-) -35 -6 -25 -2 -62.6% -29.0% current point.
Change in Inventories 0 0 0 0 - -
Valuables 0 0 9 9 - 2832.4% Net Operating Balance: revenues minus
non-capital expenditures (noted in this
Non-Produced Assets 571 7 831 259 3611.3% 45.5%
table as just expenditures)

Net Lending/Borrowing -21253 -9406 15018 -14118 -9664 2.7% -33.6% Net Lending/Borrowing: the net
operating balance, minus net acquisition
Transactions in Financial Assets 21253 9406 -15018 14726 10783 14.6% -30.7% of non-financial assets
Net Acquisition of Financial Assets 16201 6957 5768 2241 -67.8% -64.4%
Domestic 16201 6957 5768 2241 -67.8% -64.4%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 5052 2449 8958 8542 248.7% 77.3%
Domestic 2535 1147 1638 1105 -3.6% -35.4%
Foreign 2518 1303 7321 7437 470.9% 190.8%

Discrepancy 0 0 0 608 1119 - -

5
 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 of the Revenue collection by
all major categories of revenue.
Total Revenues 279182.0 302047.3 26461.3 40581.5 426836.8 40159.4 1.1% 8.2% 53.4%
Domestic Revenues 100378.9 123459.8 12372.0 16519.2 123922.8 12392.3 33.3% 23.0% 33.5% Notes:

Revenue for the month has:

Tax Revenues 78050.1 89397.4 9014.2 10312.9 98995.9 9899.6 4.2% 14.5% 14.4%
Fixed Taxes 10829.4 10322.5 1089.6 1087.3 13382.8 1338.3 -18.8% -4.7% -0.2% - Major growing line: Sales of goods and services, income
Income Taxes 18717.9 21955.8 3140.6 2766.9 21544.6 2154.5 28.4% 17.3% -11.9% from Capital Property, administrative fees, followed by
Property Taxes 833.2 800.9 90.1 74.9 901.5 90.2 -16.9% -3.9% -16.9% Sales taxes.
Sales Taxes 16622.3 21030.3 1439.7 2602.6 26373.6 2637.4 -1.3% 26.5% 80.8% - Major falling line: royalities, and property taxes. However
Other Taxes 5082.7 5113.8 539.2 1095.2 5974.7 597.5 83.3% 0.6% 103.1% ,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 30174.2 2715.1 2686.0 30818.7 3081.9 -12.8% 16.2% -1.1%
Glossary:
Non Tax Revenue 22328.8 34062.4 3357.7 6206.3 24926.9 2492.7 149.0% 52.5% 84.8% Domestic Revenues: the total revenues collected by the
Income from Capital Property 1530.5 3276.7 161.9 681.6 1781.1 178.1 282.7% 114.1% 321.1% Government, without including donor support.
Sales of Goods and Services 3476.3 6724.8 177.0 2440.4 3688.6 368.9 561.6% 93.4% 1279.1%
Administrative Fees 10092.7 15140.9 1464.7 2064.7 11671.3 1167.1 76.9% 50.0% 41.0% Y-O-Y: Year-on-Year, the growth in something on last year.
Royalties 460.9 154.5 65.5 12.8 466.7 46.7 -72.6% -66.5% -80.4%
Non Tax Fines and Penalties 751.0 785.7 83.8 82.5 847.3 84.7 -2.6% 4.6% -1.6% Grants: Funds received from donors. Often the money can
Extractive Industry 697.9 609.7 79.4 42.7 771.2 77.1 -44.6% -12.6% -46.2% only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
Miscellaneous Revenue 949.8 3011.0 797.5 362.3 529.9 53.0 583.7% 217.0% -54.6%
Government
Social Contributions 4369.7 4359.1 528.0 519.4 5170.9 517.1 0.4% -0.2% -1.6%

Grants 178803.1 178587.5 14089.3 24062.3 302914.0 27767.1 -0.1 -0.1% 70.8%
Foreign Governments 178803.1 178587.5 14089.3 24062.3 -0.1% 70.8%
Foreign Governments - Current 119310.6 122818.1 8497.0 13496.6 2.9% 58.8%
Foreign Governments - Capital 59492.5 55769.4 5592.4 10565.6 -6.3% 88.9%
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

Memorandum Items
Income from Sale of Assets 35.4 25.2 5.6 2.1
Income from Loans from I.O.s 1804.4 427.0 311.4 0.0
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

6
 Table 3: Monthly Revenue Collection

Year: 1393 1393 1393 1393 1393 1393 1393 1393 1393 1393 1393 1393 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394 1394
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 8017.5 12541.6 34865.8 18790.8 24657.9 27318.8 19400.7 14608.1 17105.6 52889.3 22524.7 26461.3 31940.7 10327.6 28989.8 24551.8 24668.9 27572.1 18328.4 16819.3 29272.8 25452.7 23541.6 40581.5
Domestic Revenues 6780.0 6920.1 9698.6 8788.6 8513.2 7051.2 8836.9 5934.0 8460.9 8399.5 8623.9 12372.0 7921.7 7514.3 8893.0 10290.8 9168.4 8681.1 9089.7 9218.1 10565.5 12662.5 12935.5 16519.2

Tax Revenues 5761.6 5407.4 7679.5 6890.9 6438.8 5177.6 6852.0 4575.7 6122.9 6891.3 7238.2 9014.2 6345.6 5608.7 6949.7 7887.1 7030.5 6090.0 7210.9 6734.9 7986.8 8848.0 8392.3 10312.9
Fixed Taxes 905.5 877.3 877.4 885.1 1115.0 894.8 850.8 702.5 904.3 765.7 961.3 1089.6 725.5 792.9 888.1 834.3 930.6 778.3 710.3 859.1 1042.3 817.3 856.4 1087.3
Income Taxes 946.4 1605.2 2154.2 1324.9 1486.0 1098.9 1601.1 1088.6 1314.1 1259.9 1698.1 3140.6 1189.3 1408.2 1888.4 1820.7 1794.2 1411.7 1714.3 1951.3 1576.5 2004.0 2430.4 2766.9
Property Taxes 64.7 82.8 74.6 50.6 77.3 69.5 69.8 50.3 83.9 51.1 68.3 90.1 73.6 64.4 94.7 65.3 76.3 77.1 55.6 52.6 66.4 47.5 52.5 74.9
Sales Taxes 1494.7 746.2 1462.8 2094.3 1036.3 838.7 1852.0 763.8 959.7 2349.5 1584.6 1439.7 2048.9 875.6 1167.8 2182.5 1107.6 922.8 2276.6 955.8 1955.9 3022.8 1911.4 2602.6
Other Taxes 143.4 210.7 1112.5 733.8 255.8 243.4 565.1 305.8 501.0 280.1 191.7 539.2 189.3 156.1 454.9 443.4 428.8 428.2 259.9 254.3 261.8 471.3 670.7 1095.2
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 2734.2 2715.1 2119.1 2311.4 2455.9 2540.8 2693.2 2471.8 2194.1 2661.9 3084.0 2485.1 2470.9 2686.0

Non Tax Revenue 1018.4 1512.7 2019.1 1897.6 2074.5 1873.7 1984.9 1358.3 2338.0 1508.3 1385.7 3357.7 1576.0 1905.7 1943.3 2403.7 2137.8 2591.1 1878.8 2483.2 2578.7 3814.5 4543.2 6206.3
Income from Capital Property 123.6 98.8 82.7 114.4 337.6 112.1 119.6 63.9 108.3 103.1 104.6 161.9 96.6 115.2 88.6 369.2 88.6 92.1 444.1 95.4 280.7 639.4 285.3 681.6
Sales of Goods and Services 248.1 285.7 200.7 173.9 196.8 371.5 463.3 238.2 748.4 209.3 163.4 177.0 523.1 187.9 253.5 293.8 238.1 203.6 166.2 299.5 315.1 354.9 1448.6 2440.4
Administrative Fees 779.6 529.1 1115.1 820.5 977.9 819.2 667.9 673.3 762.8 653.0 829.7 1464.7 701.2 945.4 851.0 1030.1 1167.2 1004.1 665.8 1595.4 1422.7 1471.4 2222.0 2064.7
Royalties 12.8 17.8 12.9 50.2 45.5 44.9 62.9 11.6 50.8 38.8 47.3 65.5 49.1 21.5 14.8 6.3 7.5 5.6 4.1 6.2 9.4 10.9 6.4 12.8
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 47.4 83.8 29.4 104.1 80.1 104.5 54.6 50.4 38.9 62.8 74.1 52.7 51.5 82.5
Extractive Industry 10.6 28.1 146.0 49.9 20.0 33.6 63.2 26.8 51.9 113.1 75.3 79.4 16.3 119.3 20.0 26.9 83.4 45.5 51.7 34.7 34.4 31.2 103.5 42.7
Miscellaneous Revenue -186.3 39.7 -138.9 286.0 135.2 31.5 73.9 -25.7 149.9 11.0 -224.1 797.5 155.2 71.7 92.1 143.4 104.2 912.6 82.7 69.3 77.0 899.9 40.5 362.3
Social Contributions 4.5 410.7 555.2 377.5 320.1 352.1 423.4 332.1 400.5 323.5 342.2 528.0 5.2 340.5 543.2 429.4 394.3 277.1 425.4 319.8 365.4 354.0 385.3 519.4

Grants 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8 13900.7 14089.3 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9238.8 7601.2 18707.3 12790.2 10606.1 24062.3
Foreign Governments 1237.5 5621.5 25167.2 10002.2 16144.7 20267.6 10563.8 8674.1 8644.7 44489.8 13900.7 14089.3 24019.0 2813.3 20096.8 14261.0 15500.5 18891.0 9238.8 7601.2 18707.3 12790.2 10606.1 24062.3
Foreign Governments - Current 2831.4 18130.9 6374.5 11086.3 10526.3 4918.0 7090.7 1943.7 40216.7 7695.1 8497.0 22183.0 571.3 15993.4 10273.8 13400.8 11561.9 4619.6 4694.6 15278.2 7835.7 2909.1 13496.6
Foreign Governments - Capital 1237.5 2790.1 7036.3 3627.7 5058.4 9741.3 5645.8 1583.4 6701.0 4273.1 6205.6 5592.4 1836.0 2242.1 4103.4 3987.2 2099.7 7329.1 4619.2 2906.6 3429.0 4954.6 7697.0 10565.6
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

7
 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 2930.0 206.8 361.7 472.9 2663.3 110.0% 128.6% 30.7% This sheet shows the revenue collected by each of the 34
Kapisa 132.4 188.9 15.1 26.4 18.3 126.2 149.7% 21.2% -30.6% provinces, and the central Ministries.
Parwan 233.7 258.1 22.8 53.3 34.8 235.2 109.8% 52.3% -34.7%
Wardak 161.9 209.3 22.7 32.0 31.3 185.0 113.1% 37.8% -2.3%
Notes:
Logar 131.8 174.3 6.6 31.4 24.3 149.4 116.7% 266.8% -22.5%
Nangarhar 11672.1 13303.3 1007.5 1204.4 1308.4 12561.6 105.9% 29.9% 8.6% - Typically those on the border will have higher collection
Laghman 136.8 190.1 16.3 24.2 21.3 155.4 122.3% 30.4% -11.8% given the customs revenue generated there.
Pangsher 75.9 109.7 6.6 8.8 10.7 80.9 135.6% 62.4% 21.9%
Baghlan 282.4 332.7 30.6 67.0 40.0 307.0 108.4% 30.9% -40.2% Glossary:
Bamyan 123.2 130.0 19.4 -5.1 17.8 110.0 118.1% -8.2% -447.1%
Ghazni 285.2 392.8 39.6 50.1 41.0 310.2 126.6% 3.5% -18.2% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 212.9 377.2 24.6 82.1 20.5 169.5 222.5% -16.9% -75.1%
the country.
Paktiya 1102.2 1507.4 117.8 207.8 195.0 742.1 203.1% 65.6% -6.2%
Khost 618.8 766.0 78.9 96.1 98.1 1306.1 58.6% 24.3% 2.1% M-o-M: Month on Month - the change since the last month.
Kunar 182.6 228.9 24.2 32.5 25.0 368.4 62.1% 3.0% -23.1%
Nuristan 50.4 47.7 0.2 20.9 9.8 43.1 110.6% 4377.7% -53.2% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 305.8 302.5 25.4 64.4 47.1 311.5 97.1% 85.7% -26.9% year.
Takhar 290.6 398.4 34.8 64.1 45.0 328.7 121.2% 29.2% -29.8%
Kunduz 816.2 652.4 99.2 88.0 78.3 1386.8 47.0% -21.1% -11.0%
Samangan 124.7 143.3 13.0 24.6 16.1 118.5 120.9% 24.0% -34.4%
Balkh 7139.4 7908.7 689.0 816.7 944.1 10291.3 76.8% 37.0% 15.6%
Saripul 119.0 133.9 10.9 26.7 22.0 95.0 141.0% 101.0% -17.6%
Ghor 100.5 135.9 13.1 21.4 18.1 153.6 88.5% 37.7% -15.3%
Dikondy 83.4 91.5 8.7 24.7 14.1 73.9 123.8% 62.2% -42.9%
Uruzgan 64.3 61.7 3.7 21.5 -4.1 74.2 83.1% -210.4% -119.0%
Zabul 74.5 75.9 9.1 12.0 8.9 111.4 68.1% -2.1% -25.9%
Kandahar 3145.2 5129.7 514.2 416.6 576.8 3073.6 166.9% 12.2% 38.4%
Jawzjan 217.2 264.9 21.1 40.7 34.3 257.6 102.8% 62.6% -15.9%
Faryab 2784.7 1707.6 86.5 152.9 173.1 4663.7 36.6% 100.0% 13.2%
Helmand 585.8 596.5 58.6 122.1 71.0 666.9 89.4% 21.2% -41.9%
Badghis 105.1 114.4 8.2 17.4 23.6 93.7 122.1% 187.3% 35.1%
Herat 13518.7 17281.5 1447.8 1400.6 1673.0 20030.1 86.3% 15.6% 19.5%
Farah 2619.8 4323.3 480.7 419.0 405.3 2152.1 200.9% -15.7% -3.3%
Nimroz 7013.7 8976.4 1015.1 870.5 975.7 5745.9 156.2% -3.9% 12.1%
Central Ministries 43328.8 53968.4 6756.2 5474.6 8994.2 54780.7 98.5% 33.1% 64.3%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 100378.9 123413.4 12935.3 12372.0 16485.7 123922.8 99.6% 27.4% 33.3%

8
 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 300470.9 316190.2 30593.7 35873.3 50247.6 433447.7 72.9% 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 300435.4 316165.0 30593.2 35867.6 50245.5
Notes:
Compensation of Employees 150173.8 152255.3 12190.4 15548.2 17717.1 160781.7 94.7% - Expenditure on salaries has slightly increased both YTD on last year,as well
of which operating budget 150173.8 152255.3 14018.38 15548.21 17717.07 160781.7 94.7% as, on monthly basis.
Wages and Salaries 144572.6 145575.0 11685.1 14975.0 16942.0
Wages and Salaries in Cash 123814.8 125478.6 10371.8 12876.1 13256.1 - Likewise other elements of expenditure including: communications, repairs
Wages and Salaries in Kind 20709.6 19823.5 1307.6 2054.5 3666.2 and maintenance, and other goods and services use have fallen; however
Wages and Salary Advance 48.1 272.8 5.7 44.4 19.7 the costs for fuel have risen on the same period last year, despite falls in
Social Benefits 1201.6 1944.5 212.2 106.2 269.6 prices.
Social Benefits - in Cash 1201.6 1944.5 212.2 106.2 269.6
Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Return of Salaries -413.5 -427.0 -140.8 -60.5 -43.8 Total Gross Expenditure: the total expenditures including interest payments
Other Compensation 4813.2 5162.8 433.9 527.5 549.3 .

Use of Goods and Services 84676.0 91988.2 8328.6 14380.8 20699.3 152018.8 60.5% Core Budget: The operating budget plus the development budget
of which operating budget 48226.3 55623.5 6697.7 11361.6 13449.8 97509.8 57.0%
Travel 1984.5 2268.1 196.4 137.1 354.8 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Communications 3959.9 4125.6 506.4 610.2 884.6 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 28473.4 30433.5 3466.7 3769.9 8112.7
operating budget, however development budget spending contains
Repairs and Maintenance 15633.7 11322.9 1123.2 3785.2 2996.8
recurrent items and vice versa
Utilities 5709.4 5101.0 509.5 926.6 1094.5
Fuel 10559.4 23552.9 1696.8 3999.8 5797.7 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Use of Goods and Services 18355.8 15184.3 829.5 1151.9 1458.2 example a tractor or irrigation pump (also called Capital Expenditure)
Tools and materials (< 50,000) 8217.5 7009.0 737.0 1780.5 1516.1
Other Expenses 5640.1 3763.5 216.7 542.5 1218.4 Compensation of Employees: The total remuneration, in cash or kind,
Advances and Return of Expenditure 4498.2 4411.8 -124.2 -1171.1 -1276.2 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 349.3 628.1 59.5 15.2 135.6 775.9 80.9%
contractors, self-employed outworkers, and other workers who are not
To Non-Residents 349.3 628.1 59.5 15.2 135.6 employees.

Social Transfers 19700.7 20175.6 2745.1 861.4 1068.7 15329.4 131.6% Goods and Services: Expenditure items such as electricity costs,
Subsidies 450.0 846.7 0.0 0.0 0.0 maintenance and repair, consultancy services and items with a purchase
Grants to Government Units & Other organisations 493.4 1507.7 18.3 39.3 59.0 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 416.3 207.8 18.3 27.4 48.2 Subsidies: Payments made to State Owned Enterprises to help them cover
their costs
Grants to other Government Units - Current 77.1 1299.9 0.0 11.9 10.8
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 18728.3 17593.9 2476.8 994.2 1182.5 received, for which pension payments and subsidies
Other Social Transfers 29.0 227.3 250.0 -172.0 -172.8
Social Assistance 197.7 0.1 0.0 6.0 0.0 Interest Payments: The interest paid on outstanding loans
Advance Subsides, Grants -168.7 227.2 250.0 -178.0 -172.8
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 45571.0 51143.0 7270.1 5067.7 10626.9 98242.4 52.1% reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget)
of which operating budget 9431.1 7784.2 1054.7 2758.3 1672.0 17868.5 43.6%
Net Acquisition of Nonfinancial Assets 45535.5 51117.8 7269.5 5062.1 10624.8
Sale of Land and Buildings -35.4 -25.2 -0.5 -5.6 -2.1
Buildings and Structures 23201.9 36096.3 4494.2 5010.9 8739.9
Machinery / Equipment (>50,000) 6378.5 11122.3 932.5 861.7 3938.1
Valuables 0.3 9.0 0.0 0.0 8.9
Land 571.2 830.9 227.2 7.0 258.7
Capital Advance Payments 15419.0 3084.5 1616.2 -811.8 -2318.6

Memorandum Items
Contingency Funds 6299.4

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

9
 Table 6: Expenditure on Operation
Afs Mi l l i ons 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 of operating expenditure by type,
Total Gross Expenditure 227822.0 235166.8 24401.9 30532.7 34032.4 291093.6 80.8% 39.5% 11.5% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 227786.5 235141.6 24399.5 30527.1 34030.3 39.5% 11.5%
Notes:
Compensation of Employees 150173.8 152255.3 14018.4 15548.2 17717.1 160781.7 94.7% 26.4% 13.9%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 144572.6 145575.0 13604.0 14975.0 16942.0 24.5% 13.1%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 123814.8 125478.6 10925.4 12876.1 13256.1 21.3% 3.0%
Wages and Salaries in Kind 20709.6 19823.5 2675.6 2054.5 3666.2 37.0% 78.4% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 48.1 272.8 3.0 44.4 19.7 555% -56% to date have made up 64.7% of operating expenditure.
Social Benefits 1201.6 1944.5 97.7 106.2 269.6 175.9% 153.8%
Social Benefits - in Cash 1201.6 1944.5 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 -427.0 -119.4 -60.5 -43.8 -63.3% -27.6% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 4813.2 5162.8 436.1 527.5 549.3 26.0% 4.1%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 48226.3 55623.5 6697.7 11361.6 13449.8 97509.8 57.0% 100.8% 18.4% and development. Operating is the expenditure not targeted
Travel 1620.6 2011.2 179.4 116.3 327.7 82.7% 181.7% towards particular development projects under the NPPs.
Communications 3915.8 4125.6 460.2 607.4 884.6 92.2% 45.6%
Contracted Services 1318.1 981.2 105.2 134.8 133.3 26.7% -1.1% Development Budget: The Government budget for development
Repairs and Maintenance 15331.0 11322.9 2204.2 3781.8 2996.8 36.0% -20.8% projects implemented by Government agencies. It contains
Utilities 5431.2 5101.0 752.1 907.9 1094.5 45.5% 20.6% recurrent and capital expenditure in Afghanistan. These projects
Fuel 10474.0 23476.4 1744.6 3982.9 5781.2 231.4% 45.1% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 10135.7 8605.3 1252.0 1830.4 2231.7 78.3% 21.9%
Tools and materials (< 50,000) 6788.2 5194.8 1053.9 1265.0 1303.8 23.7% 3.1%
Other Expenses 3278.4 3062.8 194.8 554.9 891.2 357.5% 60.6%
Advances and Return of Expenditure 69.0 347.6 3.3 10.5 36.6 998.0% 249.6%

Interest 349.3 628.1 0.0 15.2 135.6 775.9 80.9% - 793.2%

To Non-Residents 349.3 628.1 0.0 15.2 135.6 - 793.2%

Social Transfers 19641.4 18875.7 2631.1 849.5 1057.9 14157.6 133.3% -59.8% 24.5%
Subsidies 450.0 846.7 0.0 0.0 0.0 - -
Grants to Government Units & Other organisations 434.1 207.8 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 416.3 207.8 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 17593.9 2576.4 994.2 1182.5 -54.1% 18.9%
Other Social Transfers 29.0 227.3 44.9 -172.0 -172.8 -485.1% 0.5%
Social Assistance 197.7 0.1 45.4 6.0 0.0 -100.0% -100.0%
Advance Subsides, Grants -168.7 227.2 -0.6 -178.0 -172.8 30133.3% -2.9%

Gross Acquisition of Nonfinancial Assets 9431.1 7784.2 1054.7 2758.3 1672.0 17868.5 43.6% 58.5% -39.4%
Net Acquisition of Nonfinancial Assets 9395.7 7759.0 1052.4 2752.6 1669.9 58.7% -39.3%
Sale of Land and Buildings -35.4 -25.2 -2.4 -5.6 -2.1 -10.6% -62.6%
Buildings and Structures 6062.0 4706.6 906.4 1837.1 888.2 -2.0% -51.7%
Machinery / Equipment (>50,000) 2751.4 2456.0 141.4 892.9 511.7 261.9% -42.7%
Valuables 0.3 0.1 0.0 0.0 0.0 - -
Land 451.3 613.9 7.0 2.0 266.9 3732.0% 13105.9%
Capital Advance Payments 166.1 7.5 0.0 26.2 5.1 - -81%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 7: Expenditure by Ministry
1393 1394 1393 1394 1394 % YTD % Change Overview:
Month 12 YTD Month 12 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 300986.1 316738.1 36106.7 50360.7 433447.7 73.1% 5.2% 39.5% undertaken by each Ministry, so you can see how
298833.3 311979.0 35976.4 49742.8 420762.9 much each Ministry was budgeted, and how
Ministry of Interior 59221.2 64453.1 9527.2 9416.0 77987.1 82.6% 8.8% -1.2% much they have managed to spend to date.
Ministry of Defence 68657.0 65798.2 12505.2 12683.1 113372.5 58.0% -4.2% 1.4%
Notes:
Ministry of Foreign Affairs 3837.8 3756.3 304.5 796.0 3429.4 109.5% -2.1% 161.5%
Presidential Protective Service 1091.5 1132.3 68.1 143.3 1077.1 105.1% 3.7% 110.3% - Spedning on Security sector has increased in
General Directorate of National Security 11131.1 12009.8 0.0 197.4 12044.9 99.7% 7.9% - yearly expenditure, this is due more spending by
Total Security 143938.7 147149.6 22405.0 23235.8 207911.0 70.8% 2.2% 3.7% Minisry of Interior and Foreign Affairs.

Presidents Office 1806.7 360.9 156.1 0.0 361.2 99.9% -80.0% -100.0% - A large increase in expenditure on
National Assembly Meshanro Jirga 529.7 505.5 43.7 58.4 574.2 88.0% -4.6% 33.6% infrastructure reflects the priority the
National Assembly Wolesi Jirga 1368.8 1450.3 119.7 131.6 1381.9 105.0% 6.0% 10.0% Government is placing on this investment.
Supreme Court 3127.5 3264.3 221.3 390.6 3205.0 101.8% 4.4% 76.5%
Glossary:
Ministry of Justice 636.5 744.8 60.2 89.3 1056.3 70.5% 17.0% 48.3%
Administrative Affairs 1803.2 4091.3 170.6 899.8 3766.9 108.6% 126.9% 427.4% Total Gross Expenditure: the total expenditures
Ministry of State and Parliamentart Affairs 92.3 116.2 8.2 11.3 126.8 91.7% 25.9% 38.7% including interest payments
Ministry of Haj and Religious Affairs 821.7 990.8 114.0 94.9 1096.7 90.3% 20.6% -16.7%
Attorney General 1172.7 1189.9 134.1 145.3 1325.2 89.8% 1.5% 8.3% Operating Budget: the Government budget is
Election Commission 114.1 204.8 10.0 51.3 256.4 79.9% 79.5% 412.5% split into operating and development. Operating
IARCSC 481.6 458.6 51.8 59.9 739.4 62.0% -4.8% 15.7% is the expenditure not targeted towards
Independent Commission for Overseeing the Implementation of Constitution 45.6 - - - particular development projects under the NPPs.
Independent Board of new Kabul 84.9 100.2 14.6 7.7 3257.4 3.1% 18.0% -47.2%
Afghanistan Independent Human Rights Commission 99.9 - - -
The High office of Oversight and Anti Corruption 164.7 213.2 10.5 44.6 234.1 91.1% 29.5% 322.8%
Independent Directorate of Local Governance 2245.6 2551.7 228.6 395.1 3443.7 74.1% 13.6% 72.8%
Total Governance, Rule of Law and Human Rights 14449.9 16242.4 1343.4 2379.8 20970.7 77.5% 12.4% 77.1%

Ministry of Public Works 14793.4 14982.9 2455.8 2447.2 26668.6 56.2% 1.3% -0.4%
Ministry of Transport and Aviation 903.3 286.9 33.1 50.2 365.6 78.5% -68.2% 51.9%
Ministry of Communication 898.5 1919.1 -503.3 1318.1 820.2 234.0% 113.6% -361.9%
Ministry of Energy and Water 4478.5 4874.4 -33.8 1341.7 9323.3 52.3% 8.8% -4066.8%
Water Supply and Canalization Corporation 576.7 - - -
Da Brishna Shirkat 2757.3 7941.9 -60.5 1431.2 15485.5 51.3% 188.0% -2466.9%
Ministry of Urban Development 459.7 941.2 67.9 120.1 1634.7 57.6% 104.7% 76.8%
Independent Board of new Kabul 110.3 - - -
Ministry of Mines and Industries 1263.2 3132.8 110.1 1249.3 2879.6 108.8% 148.0% 1034.7%
Geodesy and Cartography Office 120.1 139.2 11.2 11.7 149.5 93.1% 15.9% 4.1%
Directorate of Environment 198.4 204.4 15.7 16.0 259.4 78.8% 3.0% 2.2%
Afghanistan High Atomic Energy Commission 28.8 31.4 2.9 3.4 41.1 76.4% 8.9% 17.3%
Municipalities 1409.5 1496.7 367.0 417.4 0.0 - 6.2% 13.7%
Total Infrastructure and Natural Resources 27310.6 35950.9 2466.1 8406.3 58314.6 61.6% 31.6% 240.9%

Ministry of Education 37962.9 36273.8 5458.7 4881.9 47156.9 76.9% -4.4% -10.6%
Ministry of Higher Education 5372.3 6924.7 509.0 1221.3 7825.5 88.5% 28.9% 139.9%
Ministry of Information and Culture 518.2 599.9 52.6 60.1 723.0 83.0% 15.8% 14.4%
Science Academy 176.7 200.3 23.7 22.0 234.7 85.4% 13.3% -7.1%
National Olympic Committee 208.1 448.3 19.5 62.4 570.4 78.6% 115.5% 219.9%
Total Education 44238.2 44447.0 6063.5 6247.7 56510.4 78.7% 0.5% 3.0%

Ministry of Public Health 12898.5 14666.6 1686.5 3642.1 18637.4 78.7% 13.7% 116.0%
Total Health 12898.5 14666.6 1686.5 3642.1 18637.4 78.7% 13.7% 116.0%

Ministry of Agriculture 6576.0 6817.5 780.2 699.0 9191.8 74.2% 3.7% -10.4%
Ministry of Counter Narcotics 1387.5 973.7 329.3 205.0 1645.6 59.2% -29.8% -37.7%
Ministry of Rural Rehabilitation and Development 18781.2 16280.2 -1488.1 1390.8 18290.6 89.0% -13.3% -193.5%
Total Agriculture and Rural Development 26744.7 24071.4 -378.7 2294.8 29128.0 82.6% -10.0% -706.0%

Ministry of Frontiers and Tribal Affairs 400.7 459.4 43.1 71.1 516.6 88.9% 14.7% 64.7%
Ministry of Martyrs, Disabled and Social Affairs 20179.7 18089.7 999.0 1114.3 14718.0 122.9% -10.4% 11.5%
Ministry of Refugees and Repatriates 331.5 252.5 10.6 32.4 281.2 89.8% -23.8% 206.8%
Ministry of Women Affairs 166.0 210.9 14.0 26.4 242.5 87.0% 27.1% 88.2%
Office of Disaster Preparedness 79.4 540.5 7.8 -61.1 389.2 138.8% 580.6% -881.3%
Directorate of Kochis 48.0 67.5 5.5 7.8 100.9 66.9% 40.5% 42.6%
Total Social Protection 21205.3 19620.6 1080.0 1190.8 16248.4 120.8% -7.5% 10.3%

Ministry of Finance 6098.6 7327.7 1157.6 1980.1 8348.9 87.8% 20.2% 71.1%
Ministry of Commerce 857.9 1164.1 54.7 226.6 1063.9 109.4% 35.7% 314.6%
Ministry of Economy 445.9 393.2 40.4 49.0 522.6 75.2% -11.8% 21.3%
Control and Audit Office 312.7 398.1 34.2 60.1 938.8 42.4% 27.3% 75.6%
Central Statistics Office 161.2 179.5 15.8 15.5 446.5 40.2% 11.3% -1.7%
Afghanistan National Standard Authority 56.0 110.5 7.9 14.1 158.0 69.9% 97.3% 79.7%
Total Economic Governance and Private Sector Development 7932.2 9573.1 1310.5 2345.4 11478.8 83.4% 20.7% 79.0%

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 4759.2 130.3 617.9 12684.8 37.5% 121.1% 374.1%
Total Unclassified 2268.1 5016.5 130.3 617.9 14248.5 35.2% 121.2% 374.1%

11
Table 8: Expenditure by COFOG
1393 1394 1393 1394 Overview:
Month 12 YTD Month 12
General Public Services 58674.9 74173.3 10434.7 8415.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 51211.8 63635.5 9425.3 6548.0 COFOG classification, so you can see which
Capital Expenditure 7463.2 10537.8 1009.4 1867.9 priority areas received what.
Defence 160037.6 146902.6 23339.8 13199.1
Notes:
Recurrent Expenditure 147250.6 141862.6 18493.3 12848.5
Capital Expenditure 12787.0 5039.9 4846.5 350.6 - On YTD, the Government expenditure in the
Public Order and Safety 109825.6 104663.1 13384.5 8057.0 defence sector, and public order and safety
Recurrent Expenditure 107582.3 100235.9 12143.0 6849.7 has slightly declined, where as its expenditure
Capital Expenditure 2243.2 4427.2 1241.5 1207.3 on general public service has increased.
Economic Affairs 61395.8 62159.4 3269.3 10065.7
Recurrent Expenditure 32485.1 30103.0 3110.6 3253.1 - Increase in capital expenditure on health
Capital Expenditure 28910.7 32056.4 158.7 6812.6 sector reflect rising need for financing
operational cost of the existing capitals.
Environmental Protection 419.3 508.7 31.5 102.3
Recurrent Expenditure 352.8 355.5 31.5 16.1 Glossary:
Capital Expenditure 66.5 153.3 0.0 86.3
Housing and Communal Amenities 1327.4 1892.3 295.4 379.2 COFOG: Classifications of the Functions of
Recurrent Expenditure 609.6 649.5 87.4 48.6 Government, is a UN classification breaking
Capital Expenditure 717.7 1242.8 208.0 330.6 down Government expenditure by key policy
Health 16876.0 17788.3 2409.1 3633.8 areas.
Recurrent Expenditure 16483.4 16408.5 2358.7 3300.6 Recurrent Expenditure: is expenditure on non-
capital items, typically salaries etc. These are
Capital Expenditure 392.6 1379.8 50.4 333.2
items which need to be repurchased each
Recreation, Culture and Religion 3225.1 4266.1 397.8 339.2
year.
Recurrent Expenditure 3047.1 3714.2 400.3 258.5 Capital Expenditure: is the expenditure on
Capital Expenditure 178.0 551.8 -2.5 80.7 assets.
Education 78012.3 73222.0 11093.1 6113.4
Recurrent Expenditure 75940.7 70216.6 10802.7 5560.3
Capital Expenditure 2071.6 3005.4 290.5 553.2
Social Protection 19562.6 17480.4 1090.2 1123.9
Recurrent Expenditure 19555.3 17431.2 1090.2 1117.1
Capital Expenditure 7.3 49.2 0.0 6.8

Total 509356.6 503056.2 65745.5 51429.6

12
Table 9: Expenditure by Province
1393 1394 1393 1394 YTD Month Overview:
Month 12 YTD Month 12 % Growth
Kabul 13660.7 13885.3 371.3 654.4 1.6% 76.3% This sheet overviews the expenditure on provinces. This
Kapisa 2362.6 2462.3 296.1 208.1 4.2% -29.7% does not give a full overview of the expenditure benefits
Parwan 3288.8 3724.7 247.6 384.0 13.3% 55.1% to provinces, as some central spending impacts provincial
Wardak 2372.2 3008.8 350.8 510.6 26.8% 45.6% welfare.
Logar 1991.4 2053.4 304.4 244.9 3.1% -19.5%
Notes:
Nangarhar 14006.7 14547.8 1618.4 1834.3 3.9% 13.3%
Laghman 2178.6 2481.4 218.9 190.2 13.9% -13.1% - On YTD, almost all provinces have seen increase in
Pangsher 1383.0 1560.3 194.8 174.4 12.8% -10.5% expenditures, where as on monthly basis, most of the
Baghlan 4664.7 4772.3 589.7 474.2 2.3% -19.6% border provinces show increase in thier expenditures.
Bamyan 2589.1 2606.8 122.8 200.9 0.7% 63.6%
Ghazni 3524.1 4477.9 372.6 345.8 27.1% -7.2% Glossary:
Paktika 2316.0 2258.0 647.7 299.4 -2.5% -53.8%
Offshore Payments: payments received by the
Paktiya 11648.7 11334.2 1400.5 1478.7 -2.7% 5.6%
Government from outside of Afghanistan, not collected by
Khost 2567.3 2652.1 339.7 273.0 3.3% -19.7% any of the Line Ministries, or Provinces.
Kunar 2473.6 2765.9 212.9 227.7 11.8% 7.0%
Nuristan 1506.6 1599.5 259.3 242.2 6.2% -6.6%
Badakhshan 4182.1 4699.0 669.4 636.6 12.4% -4.9%
Takhar 3603.8 3687.3 362.0 351.1 2.3% -3.0%
Kunduz 3637.9 5114.1 451.7 590.6 40.6% 30.8%
Samangan 1729.1 1877.4 192.5 137.0 8.6% -28.8%
Balkh 15197.9 14334.4 1953.0 1997.2 -5.7% 2.3%
Saripul 2226.1 2650.7 385.9 431.9 19.1% 11.9%
Ghor 2293.3 2580.0 251.3 263.7 12.5% 5.0%
Dikondy 1566.6 1618.2 165.4 181.5 3.3% 9.7%
Uruzgan 2014.8 2367.4 224.8 222.4 17.5% -1.0%
Zabul 1819.3 1853.6 249.0 184.8 1.9% -25.8%
Kandahar 14614.3 13754.4 2000.4 1690.0 -5.9% -15.5%
Jawzjan 2349.7 2653.1 214.7 265.3 12.9% 23.5%
Faryab 3417.2 3524.6 329.5 441.2 3.1% 33.9%
Helmand 12397.6 12238.0 1826.5 1511.1 -1.3% -17.3%
Badghis 3251.5 1879.1 202.3 210.0 -42.2% 3.8%
Herat 13879.4 12857.9 1833.7 1654.9 -7.4% -9.7%
Farah 2179.5 2606.6 237.6 211.7 19.6% -10.9%
Nimroz 1594.4 2171.4 176.3 149.9 36.2% -15.0%
Central Ministries 135230.7 114884.0 16777.4 15247.7 -15.0% -9.1%
Offshore Payments 1266.7 802.3 55.8 23.8 -36.7% -57.3%
Total 300986.1 284344.5 36106.7 34145.5 -5.5% -5.4%

13
 Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

1393 1394 1393 1394 Overview:

Month 12 YTD Month 12
Security 143,938.7 147,149.6 22,405.0 23,235.8 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 14,449.9 16,242.4 1,343.4 2,379.8 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 27,310.6 35,950.9 2,466.1 8,406.3 Government's policy priorities.
Education 44,238.2 44,447.0 6,063.5 6,247.7
Glossary:
Health 12,898.5 14,666.6 1,686.5 3,642.1
Agriculture and Rural Development 26,744.7 24,071.4 (378.7) 2,294.8 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 21,205.3 19,620.6 1,080.0 1,190.8 Development Strategy, the original document setting
Economic Governance and Private Sector Development 7,932.2 9,573.1 1,310.5 2,345.4 out the development plan for Afghanistan. The sectors
Unclassified 2,268.1 5,016.5 130.3 617.9 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

14
Table 11: Financing

1393 1394 1393 1394 Overview:

Month 12 YTD Month 12
TOTAL FINANCING 21,253.4 14,726.0 9,406.4 10,783.0 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets 16,200.9 5,767.8 6,957.0 2,241.0
Notes:
Domestic 16,200.9 5,767.8 6,957.0 2,241.0
Currency and Deposits 16,098.6 3,738.1 3,867.2 (1,071.7) - Financing shows an overal surplus of Afs 14.7 billion
Treasury Si ngl e Account 21,099.1 (2,619.7) 7,791.6 (4,459.1) up to the end of month 12, 1394; while for monthly
Provi nci al Revenue Accounts (0.0) (53.1) 0.1 70.8 base there was Afs 10.7 billion surplus. This shows that
Donor Accounts (5,001.0) 6,411.0 (3,924.7) 3,376.7 from the alloted money for month 12, the surplus
Other Deposi t Accounts 0.4 (0.0) 0.3 (60.1) money was spend greatly.
Loans 13.0 5.0 0.3 (1.3)
Loans 5.3 4.1 0.4 0.4
Glossary:
Advances 7.8 0.9 (0.1) (1.7)
Other Accounts Receivable 89.3 (135.4) (268.2) (234.3) Treasury Single Account: The main bank account of the
Cl eari ng Accounts (0.0) 78.0 (250.1) (20.9) Government. In Afghanistan, the TSA consists of the
Other Current Assets 89.3 (213.4) (18.2) (213.4) Afghani account, the US dollar account, provincial
Other Assets - 2,160.0 3,357.7 3,548.2 revenue and expenditure accounts, and ARTF and
Provi nci al Expendi ture Accounts - 2,160.0 3,357.7 3,548.2 LOTFA accounts.
Foreign - - - -
Accounts Receivable: outstanding payments due to the
Net Acquisition of Financial Liabilities 5,052.5 8,958.2 2,449.3 8,542.0 Government
Domestic 2,534.8 1,637.7 1,146.5 1,104.7
Accounts Payable: outstanding payments owed by the
Accounts Payable (12.0) (292.2) (1,439.0) (2,892.2) Government.
Accounts Payabl e - Suppl i ers 0.0 (281.8) (1,430.7) (2,891.3)
Accounts Payabl e - Other (12.0) (10.4) (8.3) (0.9) Financial Assets: A financial claim on an asset that is
Pension Liabilities - 0.0 (18.4) (5.4) usually documented by some type of legal
Other Payables - - - (0.2) representative. Examples include bonds and shares of
Other Liabilities 2,546.8 1,929.9 2,603.9 4,002.4 stock, but not tangible assets such as real estate or
Foreign 2,517.7 7,320.5 1,302.8 7,437.3 gold. These are included below the line as financing
items
Foreign Currency - - - -
Loans 1,289.1 2,639.5 78.0 2,647.3
Currency Gain/Loss 1,228.6 4,681.0 1,224.9 4,789.9

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

15