Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Hoot
Month 3

Fiscal Year 1396

 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

1
 1396
Year To Date Spending
3% 2%
3%
2% 5% Domestic Revenue Raised YTD
Security
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 33.9 bn
15% Education
Health Change on Last Year
60% Agriculture and Rural Development
4% Social Protection 5.2%
6%
Economic Governance and Private Sector Development
Unclassified

Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 3 Report
400000 Revenue 1396
350000 40000
300000 Revenue 1395 35000
250000 30000
Target 1396
200000 25000 1395 YTD 1396 YTD

150000 20000
15000 Expediture Performance YTD
100000
10000
50000
5000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 1 May 2017 Macro-Fiscal Performance Gender Directorate (MFPD)

2
 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
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
45000
35000
40000
30000 35000
25000 30000
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

3
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 450000
400000
50000
350000
40000 300000
250000
30000
200000
20000 150000
100000
10000
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

300000 180000
160000
250000
140000
200000 120000
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

4
 200000
1395 YTD 1396 YTD 1396 Budget
180000
Portion of Budget Spent
160000
140000
120000 20.3% 8.2% 25.2% 11.8% 2.1%

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 Science Academy 302.3% 1 Ministry of Economy 15.3%
2 Geodesy and Cartography Office 67.2% 2 Ministry of Interior 14.0%
3 General Directorate of National Security 26.7% 3 Ministry of Finance 10.2%
4 Ministry of Commerce 24.8% 4 Ministry of Rural Rehabilitation and Development 10.1%
5 National Assembly Wolesi Jirga 22.9% 5 Attorney General 9.5%
6 Ministry of Finance 22.0% 6 Ministry of Commerce 6.5%
7 National Assembly Meshanro Jirga 21.5% 7 Ministry of Public Health 4.0%
8 Presidential Protective Service 20.8% 8 Ministry of Agriculture 3.9%
9 Ministry of Foreign Affairs 20.1% 9 Ministry of Higher Education 3.9%
10 Ministry of Rural Rehabilitation and Development 19.6% 10 Ministry of Haj and Religious Affairs 3.4%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 17.7% 1 Ministry of Rural Rehabilitation and Development 10.1%
2 Ministry of Interior 19.2% 2 Ministry of Public Works 2.7%
3 Ministry of Education 15.3% 3 Ministry of Public Health 4.0%
4 General Directorate of National Security 26.7% 4 Ministry of Finance 10.2%
5 Ministry of Martyrs, Disabled and Social Affairs 10.8% 5 Ministry of Agriculture 3.9%
6 Ministry of Foreign Affairs 20.1% 6 Ministry of Higher Education 3.9%
7 Ministry of Finance 22.0% 7 Ministry of Interior 14.0%
8 Ministry of Higher Education 15.3% 8 Ministry of Energy and Water 0.8%
9 Science Academy 302.3% 9 Ministry of Urban Development 1.6%
10 Ministry of Public Health 17.0% 10 Ministry of Education 0.5%
Expected Execution 25.0% Expected Execution 25.0%

5
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 3 YTD Month 3 Budget Month 3 YTD Month 3 Month YTD
This sheet overviews the whole financial
Revenue 77578 27673 386721 57103 13043 -52.9% -26% operations of the Government, and how
Tax Revenue 23094 8052 78791 5008 366 -95.5% -78% they were paid for.
Fixed Taxes 2628 963 11565 685 2 -99.8% -74%
Notes:
Taxes on Income and Profits 4971 1947 24673 724 304 -84.4% -85%
Taxes on Property 131 34 978 37 0 -100.0% -72% - On year to date (total of first three
Taxes on Goods and Services 6772 1899 5417 1344 59 -96.9% -80% months) Afs 57.1 billion revenue was
Taxes on International Trade 7764 2706 30004 2110 0 -100.0% -73% collected (including grants), out of which
Other Taxes 827 503 6154 108 1 -99.9% -87% 13 billion was collected in the third
Grants 45335 16054 258803 23196 899 -94.4% -49% month. This shows that revenu collection,
Foreign Governments 45335 16054 23196 899 -94.4% -49% including grants didn't improve over the
International Organisation 0 0 0 0 - - first month of 1396 and almost remained
the same. Revenue collected in the third
Other Revenue 8290 3118 43907 28586 11619 272.6% 245%
month was 52.9% less than the same
Property Income 332 108 2394 208 2 -98.3% -37% month in 1395. Revenue collection for all
Sales of Goods and Services 1428 596 6333 1456 257 -56.9% 2% three months (YTD) was still 26% less
Fines & Penalties 6162 2307 26698 3009 646 -72.0% -51% than revenue collected in the first three
Extractive Industry - Royalties & Fees 108 41 6162 55 0 -100.0% -49% months in 1395.
Others 259 66 2319 23858 10714 16070.3% 9100% - Revenue collection in the first three
Social Contributions 860 449 5221 313 159 -64.5% -64% months in 1396 makes 14.7% of target
revenue, and month three alone makes
Expenditure 45251 26098 263475 44582 29878 14.5% -1% 3.3% of target revenue.
- Expenditure in the third month was
Compensation of Employees 32733 15820 176491 35792 22590 42.8% 9%
14.5%, while in YTD basis, revenue was
Uses of Goods and Services 10265 8427 86576 7138 6196 -26.5% -30% 1% less than the same period in the
Consumption of Fixed Capital 0 0 0 0 0 - - previous year. 16.9% of operating budget
Interest 134 134 407 103 23 -82.7% -23% was spent in all three months.
Subsidies 350 0 0 350 350 - 0% - The balance is negative in month 3,
Grants 3 3 0 18 6 102.8% 548% reflecting less revenue collection than
Social Benefits 1766 1713 0 1181 714 -58.4% -33% spending.
Other Expense 0 0 0 0 0 - -

Glossary:
Net Operating Balance 32328 1576 123246 12521 -16836 -1168.4% -61%
YTD: Year to Date, the total collection
Net Acquistion of Non-Financial Assets 7229 6887 113955 2368 2352 -65.8% -67% since the start of the year, up to the
Fixed Assets 6693 6351 2341 2325 -63.4% -65% current point.
Acquisition of Fixed Assets 6696 6352 2343 2325 -63.4% -65%
Sale of Fixed Assets (-) -3 -1 -2 0 -100.0% -26% Net Operating Balance: revenues minus
Change in Inventories 0 0 0 0 - - non-capital expenditures (noted in this
Valuables 0 0 0 0 -100.0% -100% table as just expenditures)
Non-Produced Assets 536 535 27 27 -94.9% -95%
Net Lending/Borrowing: the net
operating balance, minus net acquisition
Net Lending/Borrowing 25098 -5311 9292 10152 -19188 261.3% -60% of non-financial assets

Transactions in Financial Assets -26323 4145 -9292 -10153 19188 362.9% -61%
Net Acquisition of Financial Assets -26124 3234 -9900 19451 501.5% -62%
Domestic -26124 3234 -9900 19451 501.5% -62%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities -199 911 -252 -263 -128.9% 27%
Domestic -90 1020 -9 -176 -117.2% -90%
Foreign -108 -108 -243 -87 -19.5% 124%

Discrepancy 0 -1166 0 0 0 -100.0% -

6
 Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 3 YTD Month 3 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 77578.4 57102.9 27673.3 13042.6 386721.4 29036.0 -55.1% -26.4% -53%
Domestic Revenues 32243.3 33906.8 11619.6 12144.0 127918.9 9625.8 26.2% 5.2% 5% Notes:

Revenue for the month has:

Tax Revenues 23093.9 5008.0 8051.9 365.8 78790.7 5875.1 -93.8% -78.3% -95% - Out of total revenue collected in the first three months, Afs
Fixed Taxes 2628.2 685.5 963.3 1.7 11565.1 921.5 -99.8% -73.9% -100% 33.9 billion was from domestic sources (grants deducted). In
Income Taxes 4970.9 723.7 1947.3 304.1 24673.0 1703.2 -82.1% -85.4% -84% month 3 alone Afs 12.1 billion revenue was collected from
Property Taxes 130.7 37.1 33.8 0.0 977.8 89.1 -100.0% -71.7% -100% domestic sources.
Sales Taxes 6772.3 1343.8 1899.0 59.4 5416.8 610.7 -90.3% -80.2% -97% - In the first three months 26.5% of budgeted revenue was
Other Taxes 827.3 0.0 502.9 0.0 6154.2 350.3 -100.0% -100.0% -100% collected.
Tax Penalties and Fines 0.0 108.4 0.0 0.7 0.0 0.0 - - - - YTD domestic revenue collection was 5.2% more than the
Customs Duty, Import Taxes 7764.4 2109.6 2705.7 0.0 30003.9 2200.3 -100.0% -72.8% -100% same period in 1395. Similarly, domestic revenue collected
in month 3 was 5% more than the same month in the
previous year.
Non Tax Revenue 9149.4 28898.8 3567.7 11778.1 49128.2 3750.7 214.0% 215.9% 230%
Income from Capital Property 331.7 207.9 108.1 1.8 2394.3 155.9 -98.8% -37.3% -98% - Major growing line: Non-tax revenue increased
Sales of Goods and Services 1428.4 1456.1 595.6 256.8 6333.5 522.0 -50.8% 1.9% -57% signficantly. This is increase is mainly due to manifold
Administrative Fees 5907.7 2942.8 2226.2 635.4 25025.6 2015.7 -68.5% -50.2% -71% increase in miscellaneous revenue.
Royalties 50.4 52.6 13.8 0.0 4521.7 428.6 -100.0% 4.4% -100% - Major falling line: Fixed tax, income tax, sales tax,
Non Tax Fines and Penalties 254.7 66.0 80.9 10.9 1672.3 130.4 -91.6% -74.1% -86% administrative fee, and other taxes have fallen down.
Extractive Industry 57.6 2.5 27.6 0.0 1640.3 64.7 -100.0% -95.6% -100% However ,classifying the large miscellanious revenue may
change various revenue categories's compositon.
Miscellaneous Revenue 259.3 23858.1 66.3 10713.7 2319.1 101.0 10510.9% 9100.1% 16070%
Social Contributions 859.5 312.8 449.2 159.5 5221.3 332.5 -52.0% -63.6% -65%
Glossary:

Grants 45335.0 23196.1 16053.7 898.6 258802.5 19410.2 -1.0 -48.8% -94% Domestic Revenues: the total revenues collected by the
Foreign Governments 45335.0 23196.1 16053.7 898.6 -48.8% -94% Government, without including donor support.
Foreign Governments - Current 32006.1 22834.9 10829.7 537.4 -28.7% -95%
Foreign Governments - Capital 13329.0 361.2 5224.0 361.2 -97.3% -93% Y-O-Y:Year-on-Year, the growth in something on last year.
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
only be spent on a certain project or activities, but
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
sometimes can be spent at the discretion of the recipient
Other Government Units 0.0 0.0 0.0 0.0 - - Government
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -

7
 Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1396 1396 1396

Month: 1 2 3 1 2 3

Total Revenues 34180.0 15725.0 27673.3 22082.4 21977.9 13042.6

Domestic Revenues 10454.5 10169.2 11619.6 12000.5 9762.3 12144.0

Tax Revenues 7888.0 7153.9 8051.9 3432.2 1210.0 365.8

Fixed Taxes 806.0 859.0 963.3 533.8 149.9 1.7
Income Taxes 1402.7 1620.9 1947.3 121.6 298.0 304.1
Property Taxes 54.9 42.0 33.8 21.9 15.1 0.0
Sales Taxes 2957.3 1916.0 1899.0 1031.2 253.2 59.4
Other Taxes 155.3 169.1 502.9
Tax Penalties and Fines 64.0 43.7 0.7
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 1659.6 450.0

Non Tax Revenue 2566.5 3015.3 3567.7 8568.3 8552.4 11778.1

Income from Capital Property 120.0 103.6 108.1 88.6 117.4 1.8
Sales of Goods and Services 282.7 550.1 595.6 467.0 732.3 256.8
Administrative Fees 1920.9 1760.6 2226.2 1281.5 1025.9 635.4
Royalties 8.4 28.1 13.8 39.6 13.0
Non Tax Fines and Penalties 115.9 58.0 80.9 31.1 24.0 10.9
Extractive Industry 25.6 4.4 27.6 2.5 0.1
Miscellaneous Revenue 64.0 129.1 66.3 6655.8 6488.6 10713.7
Social Contributions 29.0 381.3 449.2 2.2 151.1 159.5

Grants 23725.5 5555.8 16053.7 10081.9 12215.5 898.6

Foreign Governments 23725.5 5555.8 16053.7 10081.9 12215.5 898.6
Foreign Governments - Current 18758.2 2418.1 10829.7 10081.9 12215.5 537.4
Foreign Governments - Capital 4967.3 3137.7 5224.0 361.2
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

8
Table 4: Provincial Revenue Collection
1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 3 YTD Month 2 Month 3 Target Target M-o-M Y-o-Y
Kabul 727.7 831.7 181.2 369.1 453.5 19028.0 4.4% 150.2% 22.9%
This sheet shows the revenue collected by each
Kapisa 39.2 27.0 7.1 28.6 14.4 181.3 14.9% 102.8% -49.7%
Parwan 66.0 67.6 12.0 31.8 45.9 320.6 21.1% 281.2% 44.2% of the 34 provinces, and the central Ministries.
Wardak 54.6 43.7 5.1 29.1 30.3 232.3 18.8% 493.0% 4.0%
Logar 24.2 39.4 8.0 7.4 17.3 176.8 22.3% 115.7% 134.0%
Nangarhar 3579.1 3048.4 1314.2 1292.8 331.4 14956.4 20.4% -74.8% -74.4% Notes:
Laghman 51.1 63.3 14.8 25.2 34.3 214.3 29.5% 132.1% 36.3%
Pangsher 23.0 62.7 9.1 11.7 12.2 95.5 65.7% 33.3% 4.5% - 42% and 58% of revenue in three months of
Baghlan 75.7 95.6 16.6 39.0 63.9 373.8 25.6% 286.0% 64.0%
1396 was collected by Central Ministries and
Bamyan 31.5 49.3 14.6 17.7 18.8 185.1 26.6% 29.2% 6.3%
Ghazni 101.9 106.1 20.2 47.0 62.9 424.2 25.0% 211.9% 33.7% Mustawfiates in the provinces respectively.
Paktika 68.0 83.2 17.7 45.0 24.8 108.7 76.6% 39.9% -45.0% - Herat, Nangarhar, Balkh, Kandahar and Kabul
Paktiya 286.1 270.2 55.2 114.6 146.3 661.3 40.9% 165.2% 27.7% were the top revenue collecting provinces, that
Khost 172.8 85.5 20.3 59.5 32.9 293.1 29.2% 62.0% -44.8% collected move than Afs 1 billion.
Kunar 52.0 41.9 11.8 20.7 17.2 169.4 24.7% 45.3% -17.2% - Typically those on the border will have higher
Nuristan 3.5 0.7 0.2 3.5 0.4 50.3 1.3% 73.5% -88.1% collection given the customs revenue
Badakhshan 79.5 86.8 10.4 34.9 49.7 308.6 28.1% 377.7% 42.2%
generated there.
Takhar 76.1 83.2 15.0 36.2 48.2 367.5 22.6% 222.1% 33.0%
Kunduz 184.8 221.0 56.9 90.2 100.9 350.9 63.0% 77.4% 11.9%
Samangan 35.5 41.7 7.2 16.4 25.0 162.6 25.6% 245.2% 52.6% Typically those on the border will have higher
Balkh 2781.9 3357.0 1009.5 919.2 1118.0 20608.6 16.3% 10.7% 21.6% collection given the customs revenue
Saripul 33.0 35.6 7.7 14.4 20.9 168.7 21.1% 170.5% 44.9% generated there.
Ghor 32.1 25.3 3.6 16.2 16.5 177.6 14.2% 362.5% 1.3%
Dikondy 20.1 13.7 4.9 10.2 4.4 131.5 10.4% -10.6% -56.8% Glossary:
Uruzgan 5.8 6.9 0.6 4.0 2.2 57.7 12.0% 264.0% -44.1%
Zabul 20.8 10.1 2.4 11.4 4.9 104.8 9.7% 107.7% -56.7%
Kandahar 1491.1 1505.0 539.9 560.6 288.0 13680.9 11.0% -46.7% -48.6%
Province: Afghanistan is broken down into 34
Jawzjan 71.6 86.3 13.0 31.5 51.9 308.2 28.0% 299.6% 64.9% provinces, these provinces are the primary
Faryab 413.6 555.0 136.8 151.8 272.7 394.3 140.8% 99.4% 79.7% administrative divisions for the country.
Helmand 153.4 150.6 38.1 57.7 93.2 614.9 24.5% 144.4% 61.6%
Badghis 19.7 33.2 4.7 8.0 23.8 128.6 25.9% 407.8% 197.1% M-o-M: Month on Month - the change since
Herat 5038.8 4909.0 1204.3 1799.9 1849.1 22650.9 21.7% 53.5% 2.7% the last month.
Farah 1218.2 1106.7 293.1 458.1 478.6 297.6 371.9% 63.3% 4.5%
Nimroz 2916.0 2412.3 752.8 1002.4 970.2 541.7 445.3% 28.9% -3.2%
Central Ministries 12294.9 14351.1 3953.4 4253.6 5419.3 63181.8 22.7% 37.1% 27.4%
Y-o-Y: Year on Year - the change since the same
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - - month last year.
TOTAL 32243.3 33906.9 9762.3 11619.6 12144.0 161708.6 21.0% 24.4% 4.5%

9
 Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 3 YTD Month 2 Month 3 Budget Budget
Total Gross Expenditure 52483.1 46952.8 12899.1 32985.6 32230.5 422651.4 11.1% This sheet shows the expenditure by economic classification, showing
o/w Contingency Funds 32085.6 how much the Government spends on items like salaries, travel,
Total Net Expenditures 52480.0 46950.4 12897.8 32984.7 32230.5 buildings etc.

Compensation of Employees 32733.1 35792.4 11588.4 15820.5 22589.8 176491.3 20.3% Notes:
of which operating budget 32733.12 35792.4 13544.61 15820.49 22589.8 176491.3 20.3%
Wages and Salaries 31137.8 33932.5 11009.4 15062.0 21331.5 - In the first three months of the year 11% of total budget was spent.
Wages and Salaries in Cash 27263.2 29122.0 9600.0 13098.1 18101.4
Wages and Salaries in Kind 3831.1 4479.3 1300.9 1921.3 3012.4 - Social transfer spent 25% of its budget, which is an ideal expenditure
Wages and Salary Advance 43.5 331.1 108.5 42.6 217.7 rate for the first quarter. Similarly, Compensation of Employees spent
Social Benefits 459.8 532.1 144.2 272.0 387.8 20% of the budget, which is still lower full excecution for the first
Social Benefits - in Cash 459.8 532.1 144.2 272.0 387.8 quarter. Spending rate for other objects were significantly low in the
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 first three months.
Return of Salaries -47.4 -33.9 -14.8 -21.7 -18.7
Other Compensation 1182.9 1361.7 449.6 508.1 889.1 Glossary:

Use of Goods and Services 10265.3 7137.7 738.3 8426.9 6195.9 86576.3 8.2% Total Gross Expenditure: the total expenditures including interest
of which operating budget 6347.5 4518.2 720.2 5393.5 3626.6 38685.2 11.7% payments.
Travel 369.0 467.3 142.9 189.1 301.0 Core Budget: The operating budget plus the development budget
Communications 241.9 236.2 17.2 194.1 219.0
Contracted Services 2453.5 2072.4 124.6 1672.7 1947.8 Recurrent Expenditure: Expenditure that is ongoing rather than one
Repairs and Maintenance 275.6 191.1 39.7 184.8 126.4 off, and does not result in the acquisition of a fixed asset. For example
payments for electricity or fuel, the payment for salaries etc. Often
Utilities 302.6 380.4 59.9 192.1 299.0
Fuel 4573.1 2474.3 284.5 4122.5 2062.7
equated with the operating budget, however development budget
spending contains recurrent items and vice versa
Other Use of Goods and Services 2049.7 1316.0 69.4 1871.6 1240.1
Tools and materials (< 50,000) 237.6 230.2 6.9 204.4 223.3
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Other Expenses 247.4 334.7 7.1 243.4 321.3
example a tractor or irrigation pump (also called Capital Expenditure)
Advances and Return of Expenditure 1564.6 751.2 55.4 1423.8 695.5
Compensation of Employees: The total remuneration, in cash or kind,
Interest 134.0 102.5 79.4 134.0 23.2 407.4 25.2%
payable to an employee for work done during the accounting period.
To Non-Residents 134.0 102.5 79.4 134.0 23.2
It consists of wages, salaries, and social contributions made on behalf
of employees to social insurance schemes. Excluded are amounts paid
Social Transfers 2118.4 1549.6 475.6 1716.2 1069.4 13135.9 11.8% to contractors, self-employed outworkers, and other workers who are
Subsidies 350.0 350.0 0.0 0.0 350.0 not employees.
Grants to Government Units & Other organisations 2.9 18.5 12.7 2.9 5.8
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 Goods and Services: Expenditure items such as electricity costs,
Grants to Foreign Government - Capital 2.9 18.5 12.7 2.9 5.8 maintenance and repair, consultancy services and items with a
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 purchase value below Afs 50,000
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
Social Security 1283.8 1155.3 462.9 1231.7 692.4 Subsidies: Payments made to State Owned Enterprises to help them
Other Social Transfers 481.7 25.9 0.0 481.7 21.2 cover their costs
Social Assistance 0.0 0.0 0.0 0.0 0.0
Advance Subsides, Grants 481.7 25.9 0.0 481.7 21.2 Transfers: Payments to a person or organization for which no service
is received, for which pension payments and subsidies

Gross Acquisition of Nonfinancial Assets 7232.4 2370.5 17.5 6888.1 2352.3 113954.9 2.1% Interest Payments: The interest paid on outstanding loans
of which operating budget 145.8 115.4 2.5 142.7 100.6 8736.5 1.3%
Net Acquisition of Nonfinancial Assets 7229.2 2368.2 16.2 6887.1 2352.3 Contingency Funds: Items listed in the operating and development
Sale of Land and Buildings -3.1 -2.3 -1.2 -0.9 0.0 budgets that may require funding. Throughout the year, funding from
Buildings and Structures 2710.8 1243.3 3.4 2378.6 1239.8 contingency reserve items may be allocated to the budgets of
Machinery / Equipment (>50,000) 3382.0 182.3 14.0 3375.8 167.5 budgetary units during the year (increasing their original budget)
Valuables 0.4 0.0 0.0 0.4 0.0
Land 535.7 27.5 0.0 535.3 27.5
Capital Advance Payments 603.5 917.5 0.0 598.0 917.5

Memorandum Items
Contingency Funds 32085.6

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1395 1396 1396 1395 1396 1396 % YTD % Growth Month Overview:
Month 3 YTD Month 2 Month 3 Budget Budget M-o-M Y-o-Y
This sheet shows the overview of operating
Total Gross Expenditure 41389.6 42057.4 14647.7 23117.7 27388.7 236352.9 17.8% 87.0% 18.5%
Total Net Expenditures 41386.4 42055.1 14646.5 23116.7 27388.7 87.0% 18.5%
expenditure by type, this is only expenditure that
occurs under the operating budget.
Compensation of Employees 32733.1 35792.4 13544.6 15820.5 22589.8 176491.3 20.3% 66.8% 42.8%
Wages and Salaries 31137.8 33932.5 12797.9 15062.0 21331.5 66.7% 41.6% Notes:
Wages and Salaries in Cash 27263.2 29122.0 11051.5 13098.1 18101.4 63.8% 38.2%
Wages and Salaries in Kind 3831.1 4479.3 1745.7 1921.3 3012.4 72.6% 56.8% - Gross expenditure in the month of Hoot was
Wages and Salary Advance 43.5 331.1 0.8 42.6 217.7 26101% 411%
18.5% more than the same month in 1395 and 87%
Social Benefits 459.8 532.1 178.1 272.0 387.8 117.8% 42.6%
Social Benefits - in Cash 459.8 532.1 178.1 272.0 387.8 117.8% 42.6%
more than month of Dalwa of Fiscal Year 1396.
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - Spending rate of total expenditure, including
Return of Salaries -47.4 -33.9 -24.3 -21.7 -18.7 -23.3% -14.0% interest rate, was 17.8% of the budget.
Other Compensation 1182.9 1361.7 592.9 508.1 889.1 50.0% 75.0% - Operations expenditure is mainly composed of
salaries, which to date have made up 85% of
Use of Goods and Services 6347.5 4518.2 720.2 5393.5 3626.6 38685.2 11.7% 403.5% -32.8% operating expenditure.
Travel 304.5 427.0 106.4 167.1 261.0 145.3% 56.2%
- Tools and materials costs less than Afs 50,000 are
Communications 241.9 236.2 43.7 194.1 219.0 400.8% 12.8%
Contracted Services 198.5 233.3 58.0 132.2 158.5 173.2% 19.9%
classified as a Goods and Services, not a capital,
Repairs and Maintenance 275.6 191.1 68.7 184.8 126.4 83.9% -31.6% expenditure.
Utilities 302.6 380.4 91.6 192.1 299.0 226.2% 55.6%
Fuel 4568.9 2473.1 309.4 4118.4 2061.5 566.4% -49.9% Glossary:
Other Use of Goods and Services 455.5 577.1 42.3 404.8 501.2 1084.3% 23.8%
Tools and materials (< 50,000) 137.7 142.4 27.6 104.6 135.5 390.4% 29.5% Total Gross Expenditure: the total expenditures
Other Expenses 197.7 308.8 2.5 194.0 295.4 11629.2% 52.3%
including interest payments
Advances and Return of Expenditure 120.1 125.9 12.2 106.2 70.3 477.7% -33.8%

Interest 134.0 102.5 0.0 134.0 23.2 407.4 25.2% - -82.7% Operating Budget: the Government budget is split
To Non-Residents 134.0 102.5 0.0 134.0 23.2 - -82.7% into operating and development. Operating is the
expenditure not targeted towards particular
Social Transfers 2029.2 1528.8 380.4 1627.0 1048.6 12032.4 12.7% 175.7% -35.6% development projects under the NPPs.
Subsidies 350.0 350.0 350.0 0.0 350.0 0.0% -
Grants to Government Units & Other organisations 2.9 18.5 0.0 2.9 5.8 - 102.8%
Development Budget: The Government budget for
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
development projects implemented by
Grants to Foreign Government - Capital 2.9 18.5 0.0 2.9 5.8 - 102.8%
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - - Government agencies. It contains recurrent and
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - capital expenditure in Afghanistan. These projects
Social Security 1283.8 1155.3 30.4 1231.7 692.4 2179.4% -43.8% are mainly donor funded. The Development Budget
Other Social Transfers 392.5 5.1 0.0 392.5 0.4 - -99.9% is sometimes referred to as the Capital Budget in
Social Assistance 0.0 0.0 0.0 0.0 0.0 - - other countries
Advance Subsides, Grants 392.5 5.1 0.0 392.5 0.4 - -99.9%

Gross Acquisition of Nonfinancial Assets 145.8 115.4 2.5 142.7 100.6 8736.5 1.3% 3945.6% -29.5%
Net Acquisition of Nonfinancial Assets 142.7 113.1 1.3 141.8 100.6 7558.4% -29.0%
Sale of Land and Buildings -3.1 -2.3 -1.2 -0.9 0.0 -100.0% -100.0%
Buildings and Structures 20.2 0.8 0.0 20.2 0.8 - -95.8%
Machinery / Equipment (>50,000) 106.1 86.7 2.0 103.5 71.9 3495.6% -30.5%
Valuables 0.4 0.0 0.0 0.4 0.0 - -100.0%
Land 19.2 27.5 0.5 18.7 27.5 5528.9% 47.0%
Capital Advance Payments 0.0 0.4 0.0 0.0 0.4 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
 Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 3 YTD Month 3 Budget Budget YTD Month
This sheet shows the expenditure that
Total Expenditures 52609.2 47195.7 33111.6 32317.8 422651.4 11.2% -10.3% -2.4%
51177.4 46233.3 32391.6 31530.8 382962.0
is undertaken by each Ministry, so you
Ministry of Interior 11900.6 11147.9 7816.2 7830.8 58345.1 19.1% -6.3% 0.2% can see how much each Ministry was
Ministry of Defence 11736.6 11926.7 5728.7 8357.3 67678.2 17.6% 1.6% 45.9% budgeted, and how much they have
Ministry of Foreign Affairs 267.1 975.8 214.3 931.3 6099.6 16.0% 265.4% 334.5% managed to spend to date.
Presidential Protective Service 257.7 336.9 169.4 141.0 1804.8 18.7% 30.8% -16.7%
General Directorate of National Security 3108.4 3854.9 22.1 1502.8 14575.3 26.4% 24.0% 6689.4% Notes:
Total Security 27270.3 28242.2 13950.7 18763.3 148502.9 19.0% 3.6% 34.5%

Presidents Office 77.9 86.2 42.7 50.9 0.0 - 10.7% 19.1%

- Total spending for the first quarter
National Assembly Meshanro Jirga 97.5 105.6 21.1 14.7 491.8 21.5% 8.4% -30.5% (Jadi, Dalwa and Hoot) of Fiscal Year
National Assembly Wolesi Jirga 359.4 350.2 62.2 55.4 1616.3 21.7% -2.6% -11.0% 1396 was Afs 47.2 billion which is 11%
Supreme Court 25.1 22.8 10.8 9.8 3517.3 0.6% -9.1% -9.6% of the budget for this year. The
Ministry of Justice 106.7 106.2 68.0 60.9 1140.0 9.3% -0.4% -10.5% spending rate was 10% lower than the
Administrative Affairs 668.1 920.4 374.4 597.5 5194.4 17.7% 37.8% 59.6% same quarter in 1395 and spending in
Ministry of State and Parliamentart Affairs 32.1 20.1 23.7 8.9 138.1 14.6% -37.2% -62.4%
month 3 alone was 2.4% lesser than
Ministry of Haj and Religious Affairs 141.4 169.1 74.1 119.5 2036.6 8.3% 19.6% 61.2%
Attorney General 237.8 317.2 106.4 215.6 1871.7 16.9% 33.4% 102.6%
the same month in 1395.
Election Commission 23.6 26.0 11.2 14.5 220.2 11.8% 10.0% 29.7% - Spending on security, education and
IARCSC 93.7 59.3 57.5 42.3 521.4 11.4% -36.7% -26.4% economic governance sectors were
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - higher than 12% of their respective
Independent Board of new Kabul 21.8 28.4 21.8 28.4 4996.9 0.6% 30.1% 30.1% sectoral budget in the first three
Afghanistan Independent Human Rights Commission 40.1 - - - months.
The High office of Oversight and Anti Corruption 0.0 0.0 0.0 0.0 164.7 0.0% - -
- Expenditure for several objects were
Independent Directorate of Local Governance 447.5 589.7 316.2 390.3 5404.2 10.9% 31.8% 23.4%
Total Governance, Rule of Law and Human Rights 2332.6 2801.4 1190.3 1608.6 27426.1 10.2% 20.1% 35.1%
less than the same period in 1395.
But, the spending rate for many of the
Ministry of Public Works 1963.4 985.1 1571.8 933.9 31705.4 3.1% -49.8% -40.6% spending objects were relatively more
Ministry of Transport and Aviation 36.3 36.0 20.0 21.2 394.6 9.1% -0.8% 6.1% than the spending rate in the previous
Ministry of Communication 133.9 105.4 86.4 63.8 2734.9 3.9% -21.3% -26.1% month.
Ministry of Energy and Water 482.6 205.5 395.6 169.4 11062.8 1.9% -57.4% -57.2% - National Science Academy and
Water Supply and Canalization Corporation 741.6 - - -
Geodesy and Cartography Office were
Da Brishna Shirkat 3895.2 49.5 3894.2 47.0 25272.8 0.2% -98.7% -98.8%
the top spending agencies in the first
Ministry of Urban Development 51.0 117.5 29.3 100.5 4473.3 2.6% 130.4% 243.1%
Independent Board of new Kabul 1297.1 - - - three months.
Ministry of Mines and Industries 132.1 135.3 69.0 76.1 2965.6 4.6% 2.4% 10.2% - A large increase in expenditure
Geodesy and Cartography Office 34.2 7.4 16.2 0.3 11.0 67.2% -78.4% -98.0% ongovernance and rule of law reflects
Directorate of Environment 36.2 39.3 19.2 23.6 309.8 12.7% 8.6% 23.2% the priority the Government is placing
Afghanistan High Atomic Energy Commission 7.0 6.3 3.1 3.7 54.9 11.5% -9.7% 18.4% on governance issues.
Municipalities 434.0 25.3 423.1 22.8 0.0 - -94.2% -94.6%
Total Infrastructure and Natural Resources 7205.8 1712.5 6527.9 1462.3 81023.8 2.1% -76.2% -77.6%
- Spedning on Security sector has
Ministry of Education 5226.4 5158.5 3483.9 3568.1 46068.9 11.2% -1.3% 2.4% slightly increased in yearly
Ministry of Higher Education 799.3 909.2 538.2 600.2 8117.5 11.2% 13.8% 11.5% expenditure, this is due to more
Ministry of Information and Culture 83.2 85.1 41.0 63.0 845.5 10.1% 2.3% 53.7% spending by General Directorate of
Science Academy 729.1 714.8 301.9 429.6 270.7 264.0% -2.0% 42.3% National Security.
National Olympic Committee 13.8 26.9 5.9 24.1 567.2 4.7% 95.0% 309.1%
Total Education 6851.8 6894.4 4370.9 4685.0 55869.9 12.3% 0.6% 7.2%
Glossary:
Ministry of Public Health 1079.2 1056.0 765.7 888.6 14775.0 7.1% -2.1% 16.1%
Total Health 1079.2 1056.0 765.7 888.6 14775.0 7.1% -2.1% 16.1%
Total Gross Expenditure: the total
Ministry of Agriculture 897.8 565.6 764.3 490.8 9510.9 5.9% -37.0% -35.8% expenditures including interest
Ministry of Counter Narcotics 36.9 41.0 24.4 32.7 1681.6 2.4% 11.0% 34.1% payments
Ministry of Rural Rehabilitation and Development 1799.5 1785.5 1585.0 1743.5 17210.2 10.4% -0.8% 10.0%
Total Agriculture and Rural Development 2734.2 2392.1 2373.6 2267.0 28402.6 8.4% -12.5% -4.5% Operating Budget: the Government
budget is split into operating and
Ministry of Frontiers and Tribal Affairs 57.9 57.7 27.7 27.8 666.4 8.7% -0.3% 0.5%
Ministry of Martyrs, Disabled and Social Affairs 1535.0 1331.7 1406.6 805.9 13459.2 9.9% -13.2% -42.7%
development. Operating is the
Ministry of Refugees and Repatriates 42.4 53.7 21.8 31.5 475.0 11.3% 26.7% 44.7% expenditure not targeted towards
Ministry of Women Affairs 34.8 35.4 19.3 24.7 263.8 13.4% 1.8% 27.8% particular development projects under
Office of Disaster Preparedness 408.5 18.2 400.9 11.0 528.2 3.4% -95.5% -97.3% the NPPs.
Directorate of Kochis 14.7 21.8 9.8 16.9 402.0 5.4% 48.1% 71.6%
Total Social Protection 2093.3 1518.6 1886.1 917.8 15794.6 9.6% -27.5% -51.3%

Ministry of Finance 1068.7 1249.1 857.0 750.1 7490.4 16.7% 16.9% -12.5%
Ministry of Commerce 310.1 181.3 294.4 57.0 1051.6 17.2% -41.5% -80.6%
Ministry of Economy 70.1 83.3 50.1 62.2 503.4 16.6% 18.9% 24.3%
Control and Audit Office 28.5 38.5 13.0 24.7 556.5 6.9% 34.9% 89.9%
Central Statistics Office 33.0 29.7 15.7 14.0 234.9 12.6% -10.2% -11.0%
Afghanistan National Standard Authority 10.6 13.5 6.9 9.5 330.6 4.1% 27.1% 37.4%
Total Economic Governance and Private Sector Development 1521.1 1595.3 1237.1 917.5 10167.4 15.7% 4.9% -25.8%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 89.2 20.8 89.2 20.8 999.6 2.1% -76.7% -76.7%
Unallocated Reserves 0.0 - - -
Unspecified 1431.7 962.4 720.0 787.0 39689.3 2.4% -32.8% 9.3%
Total Unclassified 1520.9 983.2 809.2 807.8 40689.0 2.4% -35.4% -0.2%

12
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 3 YTD Month 3
General Public Services 9122.7 5273.9 7291.8 3703.1 This sheet breaks down expenditure by the
Recurrent Expenditure 5051.2 5145.4 3223.4 3574.5 UN COFOG classification, so you can see
Capital Expenditure 4071.5 128.6 4068.4 128.5 which priority areas received what.
Defence 15679.5 16318.0 6426.2 10098.4
Recurrent Expenditure 15634.7 16216.5 6384.5 10011.6 Notes:
Capital Expenditure 44.7 101.4 41.6 86.7
Public Order and Safety 13029.6 12320.8 8323.5 8548.0 - On YTD basis, the Government
Recurrent Expenditure 12907.3 12272.1 8201.1 8499.3 expenditure in the defence sector has
Capital Expenditure 122.4 48.7 122.4 48.7 slightly increased, where as its
Economic Affairs 9201.2 3944.3 7962.7 3400.9 expenditure on public order and safty and
Recurrent Expenditure 4674.3 2259.6 3768.1 1716.2 general public service has declined.
Capital Expenditure 4526.8 1684.7 4194.6 1684.7
Environmental Protection 36.3 304.9 19.2 289.2 Glossary:
Recurrent Expenditure 36.3 39.3 19.2 23.6
Capital Expenditure 0.0 265.6 0.0 265.6 COFOG: Classifications of the Functions of
Housing and Communal Amenities 96.4 116.6 62.3 99.3 Government, is a UN classification
Recurrent Expenditure 69.0 114.9 35.0 97.7 breaking down Government expenditure
Capital Expenditure 27.4 1.7 27.4 1.7 by key policy areas.
Health 1170.5 1068.9 824.3 897.5 Recurrent Expenditure: is expenditure on
Recurrent Expenditure 1070.9 996.0 725.8 824.7 non-capital items, typically salaries etc.
Capital Expenditure 99.5 72.8 98.6 72.8 These are items which need to be
Recreation, Culture and Religion 318.5 367.3 165.8 257.5 repurchased each year.
Capital Expenditure: is the expenditure on
Recurrent Expenditure 312.0 332.4 164.8 226.0
assets.
Capital Expenditure 6.5 34.9 1.0 31.5
Education 6075.9 6090.2 4069.1 4192.6
Recurrent Expenditure 6054.5 6058.9 4047.7 4161.3
Capital Expenditure 21.4 31.3 21.4 31.3
Social Protection 1459.4 1363.2 1301.1 803.7
Recurrent Expenditure 1459.4 1362.3 1301.1 802.9
Capital Expenditure 0.0 0.8 0.0 0.8

Total 56189.9 47167.9 36446.1 32290.1

13
 Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 3 YTD Month 3 % Growth
Kabul 3685.5 1797.7 2993.8 1284.6 -51.2% -57.1%
Kapisa 421.8 353.4 323.1 264.5 -16.2% -18.1%
This sheet overviews the expenditure on
Parwan 790.9 602.8 638.4 483.7 -23.8% -24.2% provinces. This does not give a full overview
Wardak 371.6 378.7 235.1 308.0 1.9% 31.0% of the expenditure benefits to provinces, as
Logar 234.7 247.0 188.6 161.4 5.3% -14.4% some central spending impacts provincial
Nangarhar 2808.3 2703.2 1652.8 1854.3 -3.7% 12.2% welfare.
Laghman 307.3 325.8 211.7 225.4 6.0% 6.4%
Pangsher 321.4 209.5 263.0 147.9 -34.8% -43.8%
Notes:
Baghlan 1383.6 575.9 1225.0 426.7 -58.4% -65.2%
Bamyan 225.8 192.1 178.6 137.4 -14.9% -23.1%
Ghazni 562.9 601.8 409.6 502.5 6.9% 22.7% - On both YTD and monthly basis, almost all
Paktika 379.2 322.8 293.0 233.4 -14.9% -20.3% provinces have less expenditures compared
Paktiya 1968.7 2126.1 902.1 1487.7 8.0% 64.9% with the same month in 1395.
Khost 500.8 392.8 364.1 284.8 -21.6% -21.8% - Zabul and Nuristan are among the provinces
Kunar 437.9 385.6 307.3 324.7 -12.0% 5.7% whose expenditure increased substantially
Nuristan 165.2 206.0 121.9 193.6 24.7% 58.8%
over othe same period in 1395.
Badakhshan 826.8 906.0 694.3 768.0 9.6% 10.6%
Takhar 648.7 386.9 474.4 270.0 -40.4% -43.1%
Kunduz 850.1 825.5 643.5 608.4 -2.9% -5.5%
Samangan 490.0 231.1 427.0 166.7 -52.8% -61.0% Glossary:
Balkh 2609.9 2783.8 1740.7 2029.6 6.7% 16.6%
Saripul 217.9 213.5 157.2 151.1 -2.0% -3.9% Offshore Payments: payments received by
Ghor 386.5 184.1 304.7 151.6 -52.4% -50.2% the Government from outside of Afghanistan,
Dikondy 170.4 162.5 132.5 147.4 -4.7% 11.2%
not collected by any of the Line Ministries, or
Uruzgan 231.8 96.7 204.9 84.9 -58.3% -58.6%
Zabul 242.6 309.7 181.7 237.6 27.6% 30.8%
Provinces.
Kandahar 2559.0 2711.9 1259.4 1950.9 6.0% 54.9%
Jawzjan 405.9 391.6 286.5 263.5 -3.5% -8.0%
Faryab 504.9 530.9 342.7 376.2 5.2% 9.8%
Helmand 1814.1 1687.5 969.8 1215.9 -7.0% 25.4%
Badghis 246.4 228.8 182.1 183.3 -7.2% 0.7%
Herat 2306.9 2179.8 1338.9 1550.3 -5.5% 15.8%
Farah 360.7 486.0 263.7 384.0 34.8% 45.6%
Nimroz 247.7 144.4 193.2 89.2 -41.7% -53.8%
Central Ministries 22308.5 21234.5 12350.0 13290.4 -4.8% 7.6%
Offshore Payments 42.5 78.9 42.5 78.3 85.5% 84.0%
Total 52037.1 47195.7 32497.7 32317.8 -9.3% -0.6%

14
 Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:

Month 3 YTD Month 3
Security 27,270.3 28,242.2 13,950.7 18,763.3 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 2,332.6 2,801.4 1,190.3 1,608.6 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 7,205.8 1,712.5 6,527.9 1,462.3 Government's policy priorities.
Education 6,851.8 6,894.4 4,370.9 4,685.0
Notes:
Health 1,079.2 1,056.0 765.7 888.6
- Spending on security and education made the highest
Agriculture and Rural Development 2,734.2 2,392.1 2,373.6 2,267.0 share in the total expenditure.
Social Protection 2,093.3 1,518.6 1,886.1 917.8 - Health sector had the least share of spending in the
Economic Governance and Private Sector Development 1,521.1 1,595.3 1,237.1 917.5 first three months of 1396.
Unclassified 1,520.9 983.2 809.2 807.8
Glossary:

ANPDF Sectors: ANPDF is the Afghanistan National

Peace and Development Framework, the original
document setting out the development plan for
Afghanistan. The sectors represent budget sectors into
which Ministries and Agencies can be categorised. This
breakdown gives an idea of where the Government's

15
 Table 11: Financing

1395 1396 1395 1396 Overview:

Month 3 YTD Month 3
TOTAL FINANCING (26,322.8) (10,152.5) 4,144.9 19,188.0 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (26,124.0) (9,900.4) 3,233.7 19,451.0
Notes:
Domestic (26,124.0) (9,900.4) 3,233.7 19,451.0
Currency and Deposits (23,729.7) (12,213.1) 704.3 16,096.9 - Values in the bracket shows increase in assets and
Treasury Single Account (16,029.1) (16,903.4) 995.2 11,562.8 decrease in liabilties; and values without bracket
Provincial Revenue Accounts (8.9) (40.0) (8.9) - shows increase in liablities and decrease in assets.
Donor Accounts (6,197.1) 4,730.3 (282.0) 4,534.1 -Financing shows a decrease of Afs 19.1 billion in the
Other Deposit Accounts (1,494.5) - - - third month. This is because revenue collection was
Loans 11.4 17.8 2.7 3.8 less than the spending in this month. The amount of
Loans 1.3 1.2 - - decrease is very higher than Afs 9 billion increases in
the previous month. The change is substantially more
Advances 10.1 16.6 2.7 3.8
than the same period in 1395.
Other Accounts Receivable 177.5 - 58.6 -
Clearing Accounts 1.5 - 58.6 - Glossary:
Other Current Assets 176.0 - - -
Other Assets (2,583.2) 2,295.0 2,468.1 3,350.3 Treasury Single Account: The main bank account of the
Provincial Expenditure Accounts (2,583.2) 2,295.0 2,468.1 3,350.3 Government. In Afghanistan, the TSA consists of the
Foreign - - - - Afghani account, the US dollar account, provincial
revenue and expenditure accounts, and ARTF and
Net Acquisition of Financial Liabilities (198.8) (252.1) 911.2 (263.0) LOTFA accounts.
Domestic (90.4) (9.2) 1,019.6 (175.7)
Accounts Receivable: outstanding payments due to the
Accounts Payable 2,282.7 67.3 1,224.6 (157.8) Government
Accounts Payable - Suppliers 2,283.6 129.3 1,258.2 43.5
Accounts Payable - Other (0.9) (62.0) (33.6) (201.3) Accounts Payable: outstanding payments owed by the
Pension Liabilities 9.0 132.2 (13.9) 14.3 Government.
Other Payables - - - -
Other Liabilities (2,382.1) (208.7) (191.1) (32.2) Financial Assets: A financial claim on an asset that is
Foreign (108.4) (242.9) (108.4) (87.3) usually documented by some type of legal
representative. Examples include bonds and shares of
Foreign Currency - - - -
stock, but not tangible assets such as real estate or
Loans (126.0) (242.9) (126.0) (87.3)
gold. These are included below the line as financing
Currency Gain/Loss 17.6 - 17.6 -

16