You are on page 1of 18

Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Hamal
Month 4

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%
5%
Domestic Revenue Raised YTD
5%
Security
4%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 47.9 bn
Education
14%
53% Health Change on Last Year
Agriculture and Rural Development
Social Protection 8.8%
9%
Economic Governance and Private Sector Development
Unclassified
5%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 4 Report
400000 Revenue 1396
350000 60000
300000 Revenue 1395
50000
250000
Target 1396 40000
200000 1395 YTD 1396 YTD

150000 30000
Expediture Performance YTD
100000 20000
50000
10000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 24 May 2016 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 29.7% 15.0% 25.2% 26.4% 6.6%

100000
80000
60000
40000
20000
0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 Science Academy 427.6% 1 Science Academy 25.5%
2 Geodesy and Cartography Office 68.0% 2 Ministry of Finance 18.1%
3 Office of Disaster Preparedness 62.5% 3 Ministry of Interior 16.3%
4 General Directorate of National Security 51.1% 4 Ministry of Economy 15.8%
5 National Assembly Wolesi Jirga 33.0% 5 Ministry of Public Health 15.3%
6 Ministry of Energy and Water 32.8% 6 Attorney General 13.2%
7 Attorney General 31.9% 7 Ministry of Rural Rehabilitation and Development 12.8%
8 Ministry of Finance 29.7% 8 Ministry of Agriculture 12.2%
9 National Assembly Meshanro Jirga 29.5% 9 Ministry of Commerce 11.0%
10 Ministry of Commerce 29.5% 10 Ministry of Public Works 10.8%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 24.3% 1 Ministry of Public Works 10.8%
2 Ministry of Interior 26.2% 2 Ministry of Rural Rehabilitation and Development 12.8%
3 Ministry of Education 23.4% 3 Ministry of Public Health 15.3%
4 General Directorate of National Security 51.1% 4 Da Brishna Shirkat 6.7%
5 Ministry of Martyrs, Disabled and Social Affairs 25.1% 5 Ministry of Agriculture 12.2%
6 Ministry of Finance 29.7% 6 Ministry of Education 4.9%
7 Ministry of Foreign Affairs 24.3% 7 Ministry of Finance 18.1%
8 Ministry of Higher Education 22.3% 8 Ministry of Energy and Water 3.6%
9 Science Academy 427.6% 9 Municipalities
10 Ministry of Public Health 25.4% 10 Ministry of Higher Education 6.7%
Expected Execution 33.3% Expected Execution 33.3%

5
Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 4 YTD Month 4 Budget Month 4 YTD Month 4 Month YTD
This sheet overviews the whole financial
Revenue 107340 29805 386721 81745 24642 -17.3% -24% operations of the Government, and how they
Tax Revenue 32056 8962 78791 5223 215 -97.6% -84% were paid for.
Fixed Taxes 3436 808 11565 688 3 -99.7% -80%
Taxes on Income and Profits 7051 2081 24673 907 184 -91.2% -87% Notes:
Taxes on Property 160 29 978 37 0 -100.0% -77%
Taxes on Goods and Services 9906 3133 5417 1372 28 -99.1% -86% - On year to date Afs 81.7 billion
Taxes on International Trade 10285 2520 30004 2110 0 -100.0% -79% revenue was collected, out of which
Other Taxes 1219 391 6154 108 0 -100.0% -91% 24.6 billion was collected in the
Grants 63280 17988 258803 33799 10603 -41.1% -47%
month 4. This shows that revenue
Foreign Governments 63280 17988 33799 10603 -41.1% -47%
International Organisation 0 0 0 0 - -
collection still didn't improve in the
Other Revenue 10670 2380 43907 42282 13696 475.5% 296% month four of 1396 and almost
Property Income 440 108 2394 209 2 -98.5% -52% remained the same as first quarter of
Sales of Goods and Services 1689 261 6333 1607 151 -42.1% -5% 1396. Revenue collected in the
Fines & Penalties 8032 1869 26698 3881 872 -53.4% -52% month 4 was 17.3% less than the
Extractive Industry - Royalties & Fees 172 64 6162 55 0 -100.0% -68% same month in 1395. However
Others 337 77 2319 36529 12671 16301.2% 10754%
revenue collection for all four
Social Contributions 1335 475 5221 442 130 -72.7% -67%
months (YTD) was still 24% less than
Expenditure 72207 26956 262339 68581 23998 -11.0% -5% revenue collected in the first four
Compensation of Employees 47829 15096 175315 52014 16221 7.5% 9% months in 1395.
Uses of Goods and Services 18249 7983 86559 12985 5847 -26.8% -29% - Revenue collection in the first four
Consumption of Fixed Capital 0 0 0 0 0 - - months in 1396 makes 21.1% of
Interest 160 26 464 117 14 -45.0% -27% target revenue, and month four
Subsidies 700 350 0 350 0 -100.0% -50% alone makes 6.3% of target revenue.
Grants 18 16 0 32 13 -14.5% 73%
- Expenditure both in the month 4
Social Benefits 5250 3485 0 3084 1903 -45.4% -41%
Other Expense 0 0 0 0 0 - - and YTD was 11% and 5% less than
the same period in the previous year.
Net Operating Balance 35134 2849 124382 13165 644 -77.4% -63% 26.1% of operating budget is spent in
the first four months of the year.
Net Acquistion of Non-Financial Assets 10055 4017 116262 7727 5359 33.4% -23% - The balance is negative in month 4,
Fixed Assets 9765 4005 7669 5328 33.1% -21% reflecting less revenue collection
Acquisition of Fixed Assets 10855 5091 7672 5329 4.7% -29%
than spending.
Sale of Fixed Assets (-) -1090 -1087 -3 -1 -100.0% -100%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -100% Glossary:
Non-Produced Assets 290 12 58 30 144.1% -80%
YTD: Year to Date, the total collection since the
Net Lending/Borrowing 25079 -1168 8121 5438 -4715 303.8% -78% start of the year, up to the current point.

Transactions in Financial Assets -25126 1168 -8121 -5438 4715 303.8% -78% Net Operating Balance: revenues minus non-
capital expenditures (noted in this table as just
Net Acquisition of Financial Assets -24335 1735 -4904 4997 188.0% -80%
expenditures)
Domestic -24335 1735 -4904 4997 188.0% -80%
Foreign 0 0 0 0 - - Net Lending/Borrowing: the net operating
Net Incurrence of Liabilities -791 -568 -534 -282 -50.3% -32% balance, minus net acquisition of non-financial
Domestic -668 -552 -244 -235 -57.5% -63% assets
Foreign -123 -15 -290 -48 214.8% 135%

Discrepancy 0 0 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 4 YTD Month 4 Budget YTD Target from Target YTD Month This sheet shows the Summaryof the Revenue collection by
all major categories of revenue.
Total Revenues 107340.4 81745.4 29805.4 24642.5 386721.4 33727.8 -26.9% -23.8% -17%
Domestic Revenues 44060.9 47946.6 11817.6 14039.8 127918.9 14317.6 -1.9% 8.8% 19% Notes:

Tax Revenues 32056.3 5222.5 8962.4 214.5 78790.7 6164.1 -96.5% -83.7% -98% Revenue for the month has:
Fixed Taxes 3435.8 688.1 807.6 2.6 11565.1 864.6 -99.7% -80.0% -100%
Income Taxes 7051.5 907.4 2080.6 183.7 24673.0 1929.2 -90.5% -87.1% -91%
- Out of total revenue collected in the first 4
Property Taxes 160.1 37.1 29.3 0.0 977.8 76.2 -100.0% -76.9% -100%
Sales Taxes 9905.8 1372.0 3133.5 28.2 5416.8 460.8 -93.9% -86.1% -99%
months of FY1396, Afs 47.9 billion was from
Other Taxes 1218.6 0.0 391.3 0.0 6154.2 532.9 -100.0% -100.0% -100% domestic sources (grants deducted). In month 4
Tax Penalties and Fines 0.0 108.4 0.0 0.0 0.0 0.0 - - - alone Afs 14.3 billion revenue was collected
Customs Duty, Import Taxes 10284.5 2109.6 2520.1 0.0 30003.9 2300.3 -100.0% -79.5% -100% from domestic sources.
- YTD revenue collection was 8.8% more than
Non Tax Revenue 12004.6 42724.0 2855.2 13825.2 49128.2 8153.5 69.6% 255.9% 384% the same period in FY1395. Similarly domestic
Income from Capital Property 439.9 209.4 108.2 1.6 2394.3 163.1 -99.0% -52.4% -99%
revenue collected in month 4 was 19% more
Sales of Goods and Services 1689.4 1607.2 261.0 151.1 6333.5 567.6 -73.4% -4.9% -42%
Administrative Fees 7694.1 3804.6 1786.3 861.7 25025.6 2024.6 -57.4% -50.6% -52%
than the same month in the previous year.
Royalties 88.3 52.6 37.9 0.0 4521.7 479.2 -100.0% -40.4% -100%
Non Tax Fines and Penalties 337.8 76.0 83.1 10.0 1672.3 148.4 -93.3% -77.5% -88% - Major growing line: None
Extractive Industry 83.6 2.5 26.0 0.0 1640.3 61.8 -100.0% -97.0% -100% - Major falling line: Income tax, fixed tax, sales tax,
Miscellaneous Revenue 336.6 36529.3 77.3 12671.2 2319.1 4243.3 198.6% 10753.8% 16301% administrative fee, other taxe have fallen down. However
Social Contributions 1334.9 442.4 475.4 129.6 5221.3 465.5 -72.2% -66.9% -73% ,classifying the large miscellanious revenue may change
various revenue categories's compositon.
Grants 63279.5 33798.8 17987.8 10602.7 258802.5 19410.2 -0.5 -46.6% -41%
Foreign Governments 63279.5 33798.8 17987.8 10602.7 -46.6% -41% Glossary:
Foreign Governments - Current 44442.2 29790.8 12436.1 6955.9 -33.0% -44%
Domestic Revenues: the total revenues collected by the
Foreign Governments - Capital 18837.4 4008.0 5551.7 3646.8 -78.7% -34% Government, without including donor support.
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - - Y-O-Y: Year-on-Year, the growth in something on last year.
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
Other Government Units - Current 0.0 0.0 0.0 0.0 - - only be spent on a certain project or activities, but sometimes
Other Government Units - Capital 0.0 0.0 0.0 0.0 - - can be spent at the discretion of the recipient Government
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1396 1396 1396 1396


Month: 1 2 3 4 1 2 3 4

Total Revenues 34180.0 15725.0 27630.0 29805.4 22082.4 21977.9 13042.6 24642.5
Domestic Revenues 10454.5 10169.2 11619.6 11817.6 12000.5 9762.3 12144.0 14039.8

Tax Revenues 7888.0 7153.9 8051.9 8962.4 3432.2 1210.0 365.8 214.5
Fixed Taxes 806.0 859.0 963.3 807.6 533.8 149.9 1.7 2.6
Income Taxes 1402.7 1620.9 1947.3 2080.6 121.6 298.0 304.1 183.7
Property Taxes 54.9 42.0 33.8 29.3 21.9 15.1 0.0
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1031.2 253.2 59.4 28.2
Other Taxes 155.3 169.1 502.9 391.3
Tax Penalties and Fines 64.0 43.7 0.7 0.0
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 1659.6 450.0

Non Tax Revenue 2566.4 3015.3 3567.7 2855.2 8568.3 8552.4 11778.1 13825.2
Income from Capital Property 120.0 103.6 108.1 108.2 88.6 117.4 1.8 1.6
Sales of Goods and Services 282.7 550.1 595.6 261.0 467.0 732.3 256.8 151.1
Administrative Fees 1920.9 1760.6 2226.2 1786.3 1281.5 1025.9 635.4 861.7
Royalties 8.4 28.1 13.8 37.9 39.6 13.0
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 31.1 24.0 10.9 10.0
Extractive Industry 25.6 4.4 27.6 26.0 2.5 0.1
Miscellaneous Revenue 64.0 129.1 66.3 77.3 6655.8 6488.6 10713.7 12671.2
Social Contributions 29.0 381.3 449.2 475.4 2.2 151.1 159.5 129.6

Grants 23725.5 5555.8 16010.4 17987.8 10081.9 12215.5 898.6 10602.7


Foreign Governments 23725.5 5555.8 16010.4 17987.8 10081.9 12215.5 898.6 10602.7
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 10081.9 12215.5 537.4 6955.9
Foreign Governments - Capital 4967.3 3137.7 5180.7 5551.7 361.2 3646.8
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 4 YTD Month 3 Month 4 Target Target M-o-M Y-o-Y
Kabul 1018.2 1129.6 453.5 290.5 297.9 19028.0 5.9% -34.3% 2.6% This sheet shows the revenue collected by each of the 34
Kapisa 52.2 54.9 14.4 13.0 27.9 181.3 30.3% 93.7% 115.1% provinces, and the central Ministries.
Parwan 86.9 96.4 45.9 20.9 28.8 320.6 30.1% -37.3% 37.7%
Wardak 71.2 62.7 30.3 16.6 19.1 232.3 27.0% -37.0% 15.2%
Notes:
Logar 44.6 57.2 17.3 20.4 17.8 176.8 32.3% 2.8% -12.7%
Nangarhar 4587.5 4645.7 331.4 1008.4 1597.2 14956.4 31.1% 381.9% 58.4% - In the first 4 months of FY1396 out of total revenue 44%
Laghman 67.3 82.2 34.3 16.2 18.9 214.3 38.4% -44.9% 16.9% was collected by Central Ministries and 56% of the revenue
Pangsher 32.8 70.4 12.2 9.8 7.7 95.5 73.7% -36.8% -21.6% was collected by Mustawfiasts.
Baghlan 92.0 116.4 63.9 16.3 20.8 373.8 31.1% -67.5% 27.9% - Herat, Kabul, Nangarhar, Balkh and Kandahar were the top
Bamyan 40.6 61.6 18.8 9.1 12.3 185.1 33.3% -34.6% 34.8% revenue collecting provinces, that collected more than Afs 1
Ghazni 137.9 148.6 62.9 36.0 42.4 424.2 35.0% -32.5% 17.7% billion.
- Typically provinces close to border are having higher
Paktika 92.4 103.4 24.8 24.4 20.1 108.7 95.1% -18.7% -17.6%
collection given the customs revenue generated there.
Paktiya 380.9 330.2 146.3 94.7 60.0 661.3 49.9% -59.0% -36.7%
Khost 246.2 108.4 32.9 73.4 22.9 293.1 37.0% -30.2% -68.8% Glossary:
Kunar 68.2 83.0 17.2 16.2 41.1 169.4 49.0% 139.9% 154.4%
Nuristan 7.5 2.5 0.4 4.0 1.8 50.3 4.9% 334.3% -54.7% Province: Afghanistan is broken down into 34 provinces,
Badakhshan 100.5 120.0 49.7 21.0 33.2 308.6 38.9% -33.1% 57.9% these provinces are the primary administrative divisions for
Takhar 101.5 127.6 48.2 25.3 44.3 367.5 34.7% -8.0% 75.1% the country.
Kunduz 249.4 341.2 100.9 64.6 120.2 350.9 97.3% 19.1% 85.9%
Samangan 46.4 62.8 25.0 10.8 21.1 162.6 38.6% -15.6% 94.6% M-o-M: Month on Month - the change since the last month.
Balkh 4063.5 4547.5 1118.0 1281.6 1190.6 20608.6 22.1% 6.5% -7.1%
Y-o-Y: Year on Year - the change since the same month last
Saripul 42.9 49.6 20.9 9.9 14.0 168.7 29.4% -32.8% 42.3% year.
Ghor 45.5 42.1 16.5 13.4 16.8 177.6 23.7% 2.3% 25.8%
Dikondy 23.9 30.4 4.4 3.8 16.7 131.5 23.1% 278.3% 341.9%
Uruzgan 11.5 13.7 2.2 5.7 6.8 57.7 23.8% 208.6% 19.3%
Zabul 25.7 136.6 4.9 4.9 126.5 104.8 130.4% 2467.1% 2501.0%
Kandahar 2093.7 2216.3 288.0 602.7 711.4 13680.9 16.2% 147.1% 18.0%
Jawzjan 90.3 112.2 51.9 18.7 25.9 308.2 36.4% -50.0% 38.9%
Faryab 530.6 811.9 272.7 117.0 256.9 394.3 205.9% -5.8% 119.6%
Helmand 198.5 222.2 93.2 45.1 71.6 614.9 36.1% -23.2% 58.6%
Badghis 30.9 35.9 23.8 11.2 2.6 128.6 27.9% -89.1% -76.7%
Herat 6446.8 6315.5 1849.1 1408.1 1406.5 22650.9 27.9% -23.9% -0.1%
Farah 1508.0 1462.8 478.6 289.8 356.1 297.6 491.6% -25.6% 22.9%
Nimroz 3882.2 3019.6 970.2 966.2 607.2 541.7 557.4% -37.4% -37.2%
Central Ministries 17539.1 21125.5 5419.3 5244.2 6774.3 63181.8 33.4% 25.0% 29.2%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 44057.1 47946.6 12144.0 11813.8 14039.8 161708.6 29.7% 15.6% 18.8%

9
Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 4 YTD Month 3 Month 4 Budget Budget
Total Gross Expenditure 83351.7 76310.4 32230.5 32059.6 29357.6 423102.3 18.0% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 31356.9 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 82261.8 76307.5 32230.5 30972.9 29357.1
Notes:
Compensation of Employees 47829.0 52013.6 22589.8 15095.8 16221.2 175315.4 29.7%
of which operating budget 47828.96 52013.6 15820.49 15095.84 16221.18 175315.4 29.7%
Wages and Salaries 45482.6 49427.0 21331.5 14344.7 15494.5
- In YTD of FY1396, 18% of total budget was spent.
Wages and Salaries in Cash 39503.3 42348.5 18101.4 12240.1 13226.5 - Expenditure on salaries has increased in
Wages and Salaries in Kind 5917.9 6586.5 3012.4 2086.8 2107.1 comparison to FY1395 both for YTD and monthly
Wages and Salary Advance 61.4 492.0 217.7 17.9 160.9
basis.
Social Benefits 738.2 794.4 387.8 278.4 262.3
Social Benefits - in Cash 738.2 794.4 387.8 278.4 262.3 - Spending rate for most expenditure objects were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 more than 15%.
Return of Salaries -63.9 -56.8 -18.7 -16.4 -22.9 - Compensation of Employees, interest rate, and
Other Compensation 1672.1 1849.0 889.1 489.1 487.3
social transfers was among the hightest spending
Use of Goods and Services 18248.8 12984.8 6195.9 7983.5 5847.1 86559.4 15.0% itmes.
of which operating budget 11025.2 7020.6 5393.5 4677.7 2502.4 39896.2 17.6% - Likewise other elements of expenditure including:
Travel 662.4 754.2 301.0 293.5 286.9
Communications 430.4 446.0 219.0 188.5 209.7
Other use of goods and services, fuel, and utilities
Contracted Services 4721.7 4750.8 1947.8 2268.3 2678.3 have fallen for month 4.
Repairs and Maintenance 688.2 509.6 126.4 412.5 318.5
Utilities 1017.6 722.5 299.0 715.0 342.1 Glossary:
Fuel 7203.1 3353.6 2062.7 2630.0 879.3
Total Gross Expenditure: the total expenditures including interest payments
Other Use of Goods and Services 3525.4 2448.1 1240.1 1475.7 1132.1
.
Tools and materials (< 50,000) 509.0 586.2 223.3 271.4 356.0
Other Expenses 502.6 487.0 321.3 255.1 152.4 Core Budget: The operating budget plus the development budget
Advances and Return of Expenditure 2513.8 1374.9 695.5 949.2 623.8
Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Interest 160.2 117.0 23.2 26.2 14.4 464.3 25.2% does not result in the acquisition of a fixed asset. For example payments for
To Non-Residents 160.2 117.0 23.2 26.2 14.4 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
recurrent items and vice versa
Social Transfers 5968.7 3465.4 1069.4 3850.3 1915.8 13144.6 26.4%
Subsidies 700.0 350.0 350.0 350.0 0.0 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Grants to Government Units & Other organisations 18.4 31.8 5.8 15.5 13.3 example a tractor or irrigation pump (also called Capital Expenditure)
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Capital 18.4 22.7 5.8 15.5 4.2 Compensation of Employees: The total remuneration, in cash or kind,
Grants to other Government Units - Current 0.0 9.0 0.0 0.0 9.0 payable to an employee for work done during the accounting period. It
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 consists of wages, salaries, and social contributions made on behalf of
Social Security 4765.8 2757.0 692.4 3482.0 1601.7 employees to social insurance schemes. Excluded are amounts paid to
contractors, self-employed outworkers, and other workers who are not
Other Social Transfers 484.5 326.6 21.2 2.8 300.8
employees.
Social Assistance 2.8 1.0 0.0 2.8 1.0
Advance Subsides, Grants 481.7 325.7 21.2 0.0 299.8 Goods and Services: Expenditure items such as electricity costs,
maintenance and repair, consultancy services and items with a purchase
value below Afs 50,000
Gross Acquisition of Nonfinancial Assets 11145.0 7729.7 2352.3 5103.7 5359.1 116261.7 6.6%
of which operating budget 224.2 192.8 142.7 78.4 77.4 9466.0 2.0% Subsidies: Payments made to State Owned Enterprises to help them cover
Net Acquisition of Nonfinancial Assets 10055.2 7726.8 2352.3 4017.0 5358.6 their costs
Sale of Land and Buildings -1089.9 -2.9 0.0 -1086.7 -0.5
Transfers: Payments to a person or organization for which no service is
Buildings and Structures 4757.4 4689.1 1239.8 2046.6 3445.8
received, for which pension payments and subsidies
Machinery / Equipment (>50,000) 4325.6 1796.3 167.5 1876.4 1614.0
Valuables 0.4 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Land 289.8 57.6 27.5 12.3 30.1
Capital Advance Payments 1771.8 1186.7 917.5 1168.3 269.2 Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
Memorandum Items reserve items may be allocated to the budgets of budgetary units during the
Contingency Funds 31356.9 year (increasing their original budget)

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 4 YTD Month 3 Month 4 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by
Total Gross Expenditure 65118.1 62783.2 23117.7 23728.5 20725.7 237182.1 26.5% -10.3% -12.7% type, this is only expenditure that occurs under the
Total Net Expenditures 64028.2 62780.3 23116.7 22641.8 20725.2 -10.3% -8.5% operating budget.

Compensation of Employees 47829.0 52013.6 15820.5 15095.8 16221.2 175315.4 29.7% 2.5% 7.5% Notes:
Wages and Salaries 45482.6 49427.0 15062.0 14344.7 15494.5 2.9% 8.0%
Wages and Salaries in Cash 39503.3 42348.5 13098.1 12240.1 13226.5 1.0% 8.1%
Wages and Salaries in Kind 5917.9 6586.5 1921.3 2086.8 2107.1 9.7% 1.0% - Gross operating expenditure rate YTD was
Wages and Salary Advance 61.4 492.0 42.6 17.9 160.9 278% 798% 26.5% of the total operating budget.
Social Benefits 738.2 794.4 272.0 278.4 262.3 -3.6% -5.8%
Social Benefits - in Cash 738.2 794.4 272.0 278.4 262.3 -3.6% -5.8%
- Gross operating spending reduced by 12.7%
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - as compared to the same period in the
Return of Salaries -63.9 -56.8 -21.7 -16.4 -22.9 5.7% 39.5% previous year.
Other Compensation 1672.1 1849.0 508.1 489.1 487.3 -4.1% -0.4%
- Among expenditure items, spending on
Use of Goods and Services 11025.2 7020.6 5393.5 4677.7 2502.4 39896.2 17.6% -53.6% -46.5% compensation of employees, social transfer,
Travel 488.3 663.4 167.1 183.8 236.4 41.4% 28.6% and interest were higher.
Communications 430.4 446.0 194.1 188.5 209.7 8.1% 11.3% - Tools and materials costs less than Afs
Contracted Services 315.3 361.3 132.2 116.9 128.0 -3.2% 9.5%
Repairs and Maintenance 688.2 509.6 184.8 412.5 318.5 72.3% -22.8%
50,000 are classified as Goods and Services,
Utilities 1017.6 722.5 192.1 715.0 342.1 78.1% -52.1% not as capital, and expenditure.
Fuel 7191.1 3347.7 4118.4 2622.2 874.5 -78.8% -66.6% - Operations expenditure is mainly
Other Use of Goods and Services 894.4 970.2 404.8 438.9 393.1 -2.9% -10.4%
Tools and materials (< 50,000) 300.8 322.3 104.6 163.1 179.9 72.0% 10.3%
composed of salaries, which to date have
Other Expenses 409.4 429.9 194.0 211.7 121.2 -37.5% -42.8% made up 82% of operating expenditure.
Advances and Return of Expenditure 184.1 218.0 106.2 64.0 92.0 -13.3% 43.7%

Interest 160.2 117.0 134.0 26.2 14.4 464.3 25.2% -89.2% -45.0% Glossary:
To Non-Residents 160.2 117.0 134.0 26.2 14.4 -89.2% -45.0%
Total Gross Expenditure: the total expenditures including
interest payments
Social Transfers 5879.5 3439.2 1627.0 3850.3 1910.4 12040.2 28.6% 17.4% -50.4%
Subsidies 700.0 350.0 0.0 350.0 0.0 - -100.0%
Operating Budget: the Government budget is split into
Grants to Government Units & Other organisations 18.4 26.2 2.9 15.5 7.7 169.8% -50.5%
operating and development. Operating is the expenditure
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
not targeted towards particular development projects
Grants to Foreign Government - Capital 18.4 22.7 2.9 15.5 4.2 48.8% -72.7%
under the NPPs.
Grants to other Government Units - Current 0.0 3.5 0.0 0.0 3.5 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Development Budget: The Government budget for
Social Security 4765.8 2757.0 1231.7 3482.0 1601.7 30.0% -54.0%
development projects implemented by Government
Other Social Transfers 395.3 306.0 392.5 2.8 301.0 -23.3% 10675.2% agencies. It contains recurrent and capital expenditure in
Social Assistance 2.8 1.0 0.0 2.8 1.0 - -66.1% Afghanistan. These projects are mainly donor funded. The
Advance Subsides, Grants 392.5 305.1 392.5 0.0 300.0 -23.6% ######### Development Budget is sometimes referred to as the
Capital Budget in other countries

Gross Acquisition of Nonfinancial Assets 224.2 192.8 142.7 78.4 77.4 9466.0 2.0% -45.8% -1.3%
Net Acquisition of Nonfinancial Assets -865.6 190.0 141.8 -1008.3 76.9 -45.8% -107.6%
Sale of Land and Buildings -1089.9 -2.9 -0.9 -1086.7 -0.5 -42.7% -100.0%
Buildings and Structures 59.8 1.1 20.2 39.6 0.3 -98.5% -99.2%
Machinery / Equipment (>50,000) 132.4 125.2 103.5 26.3 38.5 -62.8% 46.6%
Valuables 0.4 0.0 0.4 0.0 0.0 -100.0% -
Land 31.1 57.6 18.7 11.9 30.1 61.4% 153.5%
Capital Advance Payments 0.6 8.8 0.0 0.6 8.4 - 1272%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 4 YTD Month 4 Budget Budget YTD Month
This sheet shows the expenditure that
Total Expenditures 83496.4 76600.8 32078.3 29405.1 423102.3 18.1% -8.3% -8.3%
81523.6 75031.1 31537.3 28797.8 384115.3
is undertaken by each Ministry, so you
Ministry of Interior 17380.0 15242.2 5479.5 4094.3 58345.1 26.1% -12.3% -25.3% can see how much each Ministry was
Ministry of Defence 17422.4 16401.2 5685.8 4474.5 67678.2 24.2% -5.9% -21.3% budgeted, and how much they have
Ministry of Foreign Affairs 1070.3 1194.9 803.2 219.2 6108.8 19.6% 11.6% -72.7% managed to spend to date.
Presidential Protective Service 393.2 455.7 135.5 118.7 1804.8 25.2% 15.9% -12.4%
General Directorate of National Security 6206.7 7383.1 3098.3 3528.2 14575.3 50.7% 19.0% 13.9% Notes:
Total Security 42472.6 40677.1 15202.4 12434.8 148512.2 27.4% -4.2% -18.2%

Presidents Office 107.9 132.7 30.0 46.5 0.0 - 23.0% 54.9%


- Spending on security, social
National Assembly Meshanro Jirga 133.5 145.0 36.0 39.4 491.9 29.5% 8.7% 9.5% protection, and economic
National Assembly Wolesi Jirga 463.6 504.3 104.2 154.1 1618.5 31.2% 8.8% 47.8% governance sectors were higher
Supreme Court 54.0 31.4 28.9 8.6 3517.3 0.9% -41.8% -70.2%
than 20% of their respective
Ministry of Justice 164.5 167.9 57.8 61.6 1140.0 14.7% 2.1% 6.7%
Administrative Affairs 936.2 1186.3 268.1 266.0 5341.4 22.2% 26.7% -0.8% sectoral budget in the YTD
Ministry of State and Parliamentart Affairs 48.7 27.0 16.6 6.9 138.1 19.6% -44.6% -58.8% budget of the FY1396.
Ministry of Haj and Religious Affairs 232.9 249.5 91.5 80.4 2036.6 12.2% 7.1% -12.1% - Expenditure for several objects
Attorney General 325.8 557.2 88.0 240.0 1871.7 29.8% 71.0% 172.7%
Election Commission 36.8 43.1 13.1 17.1 220.2 19.6% 17.3% 30.5%
were less than the same period in
IARCSC 135.2 95.6 41.4 36.3 521.4 18.3% -29.3% -12.4% 1395. But, the spending rate for
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - many of the spending objects
Independent Board of new Kabul 22.6 64.3 0.7 35.9 4996.9 1.3% 185.0% 4753.7%
Afghanistan Independent Human Rights Commission 40.1 - - -
were relatively more than the
The High office of Oversight and Anti Corruption 0.0 0.0 0.0 0.0 164.7 0.0% - - spending rate in the previous
Independent Directorate of Local Governance 684.8 863.3 237.3 273.5 5739.2 15.0% 26.1% 15.2% month.
Total Governance, Rule of Law and Human Rights 3346.4 4067.7 1013.8 1266.3 27910.4 14.6% 21.6% 24.9%
- National Science Academy and
Ministry of Public Works 3037.4 3468.1 1076.4 2483.0 31705.4 10.9% 14.2% 130.7% Geodesy and Cartography Office
Ministry of Transport and Aviation 54.2 69.6 17.9 33.6 396.7 17.5% 28.4% 87.7% were the top spending agencies
Ministry of Communication 205.9 174.5 71.9 69.1 2735.7 6.4% -15.2% -3.9% in the first 4 months.
Ministry of Energy and Water 984.9 636.2 502.3 430.7 11062.8 5.8% -35.4% -14.3%
Water Supply and Canalization Corporation 741.6 - - -
- A large increase in expenditure
Da Brishna Shirkat 4717.2 1682.2 2010.6 1632.7 25274.0 6.7% -64.3% -18.8% on health sector reflects the
Ministry of Urban Development 123.6 185.0 72.6 67.5 4674.3 4.0% 49.7% -7.0% priority the Government is
Independent Board of new Kabul 1297.1 - - -
Ministry of Mines and Industries 215.7 250.1 83.6 114.8 2965.6 8.4% 15.9% 37.3%
placing on governance issues.
Geodesy and Cartography Office 51.4 7.5 17.2 0.1 11.0 68.0% -85.4% -99.5% - Spedning on Security sector has
Directorate of Environment 49.8 56.6 13.6 17.3 309.8 18.3% 13.7% 27.0% slightly reduced in yearly
Afghanistan High Atomic Energy Commission 9.6 11.4 2.6 5.1 55.3 20.6% 19.0% 96.7%
expenditure, this is due to less
Municipalities 465.5 235.9 31.6 210.7 0.0 - -49.3% 567.4%
Total Infrastructure and Natural Resources 9915.1 6777.2 3900.3 5064.6 81229.4 8.3% -31.6% 29.9% spending by both ministries of
interior and defence.
Ministry of Education 8093.0 8421.3 2866.6 3262.8 46068.9 18.3% 4.1% 13.8%
Ministry of Higher Education 1448.6 1377.1 649.3 467.9 8220.2 16.8% -4.9% -27.9%
Ministry of Information and Culture 134.5 152.8 51.3 67.7 847.0 18.0% 13.5% 31.8%
Science Academy 1040.3 1018.7 311.1 303.9 270.7 376.3% -2.1% -2.3%
National Olympic Committee 22.4 69.4 8.6 42.5 567.2 12.2% 209.5% 393.5%
Total Education 10738.8 11039.3 3887.0 4144.9 55974.1 19.7% 2.8% 6.6%

Ministry of Public Health 1910.0 2622.2 830.8 1566.2 14775.0 17.7% 37.3% 88.5%
Total Health 1910.0 2622.2 830.8 1566.2 14775.0 17.7% 37.3% 88.5%
Glossary:

12
Ministry of Education 8093.0 8421.3 2866.6 3262.8 46068.9 18.3% 4.1% 13.8%
Ministry of Higher Education 1448.6 1377.1 649.3 467.9 8220.2 16.8% -4.9% -27.9% Glossary:
Ministry of Information and Culture 134.5 152.8 51.3 67.7 847.0 18.0% 13.5% 31.8%
Science Academy 1040.3 1018.7 311.1 303.9 270.7 376.3% -2.1% -2.3% Total Gross Expenditure: the total
National Olympic Committee 22.4 69.4 8.6 42.5 567.2 12.2% 209.5% 393.5% expenditures including interest payments
Total Education 10738.8 11039.3 3887.0 4144.9 55974.1 19.7% 2.8% 6.6%
Operating Budget: the Government budget
Ministry of Public Health 1910.0 2622.2 830.8 1566.2 14775.0 17.7% 37.3% 88.5% is split into operating and development.
Total Health 1910.0 2622.2 830.8 1566.2 14775.0 17.7% 37.3% 88.5% Operating is the expenditure not targeted
towards particular development projects
under the NPPs.
Ministry of Agriculture 1484.7 1346.2 586.9 780.6 9528.4 14.1% -9.3% 33.0%
Ministry of Counter Narcotics 58.1 153.8 21.2 112.8 1681.6 9.1% 164.6% 431.9%
Ministry of Rural Rehabilitation and Development 3742.8 2288.3 1943.3 502.9 17474.9 13.1% -38.9% -74.1%
Total Agriculture and Rural Development 5285.6 3788.3 2551.4 1396.3 28684.9 13.2% -28.3% -45.3%

Ministry of Frontiers and Tribal Affairs 87.4 92.4 29.5 34.7 666.4 13.9% 5.8% 17.7%
Ministry of Martyrs, Disabled and Social Affairs 5136.9 3144.3 3601.9 1812.6 13459.3 23.4% -38.8% -49.7%
Ministry of Refugees and Repatriates 63.7 83.4 21.3 29.7 475.5 17.6% 31.1% 39.7%
Ministry of Women Affairs 49.1 52.5 14.3 17.1 263.8 19.9% 7.0% 19.5%
Office of Disaster Preparedness 426.9 330.2 18.3 312.0 528.2 62.5% -22.6% 1601.9%
Directorate of Kochis 19.1 29.6 4.4 7.9 402.4 7.4% 55.5% 80.1%
Total Social Protection 5782.9 3732.5 3689.6 2213.9 15795.4 23.6% -35.5% -40.0%

Ministry of Finance 1410.8 1849.3 342.1 600.2 7555.2 24.5% 31.1% 75.4%
Ministry of Commerce 368.8 229.4 58.6 48.1 1051.6 21.8% -37.8% -17.9%
Ministry of Economy 91.2 107.5 21.1 24.2 503.4 21.4% 17.9% 14.8%
Control and Audit Office 49.7 58.1 21.1 19.6 556.5 10.4% 17.0% -7.2%
Central Statistics Office 44.7 42.6 11.6 12.9 234.9 18.1% -4.7% 11.0%
Afghanistan National Standard Authority 18.0 19.2 7.4 5.8 331.9 5.8% 6.9% -22.0%
Total Economic Governance and Private Sector Development 1983.1 2306.2 462.0 710.8 10233.5 22.5% 16.3% 53.9%

Afghanistan Investment Support Agency 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 89.2 20.6 0.0 -0.2 1000.5 2.1% -76.9% -
Unallocated Reserves 0.0 - - -
Unspecified 2024.7 1575.6 593.0 613.2 38987.0 4.0% -22.2% 3.4%
Total Unclassified 2113.9 1596.2 593.0 613.0 39987.5 4.0% -24.5% 3.4%

13
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 4 YTD Month 4
General Public Services 14281.4 9217.2 5367.9 3943.3 This sheet breaks down expenditure by the UN
Recurrent Expenditure 7463.0 7282.0 2612.2 2136.6 COFOG classification, so you can see which
Capital Expenditure 6818.4 1935.2 2755.8 1806.7 priority areas received what.
Defence 24681.9 24851.4 9002.5 8533.4
Notes:
Recurrent Expenditure 24541.1 24720.8 8906.4 8504.2
Capital Expenditure 140.8 130.6 96.1 29.2 - On YTD, the Government expenditure in the
Public Order and Safety 18930.5 17009.0 5910.7 4688.2 defence sector remains the same, where as its
Recurrent Expenditure 18755.6 16920.2 5858.2 4648.1 expenditure on general public services, and
Capital Expenditure 174.9 88.8 52.5 40.1 public order has increased.
Economic Affairs 12657.7 8791.5 5175.2 4847.2
Recurrent Expenditure 5978.4 4210.8 2294.5 1951.2
Capital Expenditure 6679.3 4580.7 2880.6 2896.0 Glossary:
Environmental Protection 49.9 322.2 13.6 17.3
COFOG: Classifications of the Functions of
Recurrent Expenditure 49.9 56.6 13.6 17.3 Government, is a UN classification breaking
Capital Expenditure 0.0 265.6 0.0 0.0 down Government expenditure by key policy
Housing and Communal Amenities 217.9 298.2 121.5 181.7 areas.
Recurrent Expenditure 157.8 191.0 88.8 76.1 Recurrent Expenditure: is expenditure on non-
Capital Expenditure 60.0 107.2 32.7 105.5 capital items, typically salaries etc. These are
Health 2173.9 2644.0 1003.4 1575.1 items which need to be repurchased each
Recurrent Expenditure 1939.5 2357.5 868.5 1361.5 year.
Capital Expenditure: is the expenditure on
Capital Expenditure 234.5 286.5 134.9 213.7
assets.
Recreation, Culture and Religion 500.1 604.5 181.6 237.2
Recurrent Expenditure 488.1 540.1 176.0 207.7
Capital Expenditure 12.1 64.4 5.6 29.5
Education 10019.9 9856.8 3944.0 3766.6
Recurrent Expenditure 9721.3 9589.1 3666.8 3530.3
Capital Expenditure 298.5 267.7 277.1 236.4
Social Protection 5009.6 2937.3 3550.3 1574.1
Recurrent Expenditure 5009.5 2936.5 3550.1 1574.1
Capital Expenditure 0.1 0.8 0.1 0.0

Total 88522.9 76532.2 34270.7 29364.2

14
Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 4 YTD Month 4 % Growth
Kabul 6683.6 3802.8 3094.9 2005.1 -43.1% -35.2% This sheet overviews the expenditure on provinces. This
Kapisa 759.4 697.4 337.5 344.0 -8.2% 1.9% does not give a full overview of the expenditure benefits
Parwan 1168.0 907.1 377.1 304.2 -22.3% -19.3% to provinces, as some central spending impacts provincial
Wardak 630.7 642.5 259.2 263.7 1.9% 1.8% welfare.
Logar 332.9 441.6 98.3 194.6 32.6% 98.1%
Notes:
Nangarhar 4256.3 4196.5 1448.0 1493.3 -1.4% 3.1%
Laghman 570.6 531.3 263.2 205.4 -6.9% -21.9% - On both YTD and monthly basis, almost all provinces
Pangsher 408.3 288.8 86.8 79.3 -29.3% -8.7% have less expenditures comparing with the same month
Baghlan 2061.9 1089.0 678.3 513.1 -47.2% -24.4% in 1395.
Bamyan 506.8 1704.7 281.0 1512.6 236.4% 438.3% - Bamyan, Jawzjan, and Logar provinces are among the
Ghazni 782.0 878.6 219.1 276.8 12.4% 26.4% provinces whose expenditure increased substantially over
Paktika 580.4 497.0 201.3 174.1 -14.4% -13.5% othe same period in 1395.
Paktiya 2844.3 2953.6 875.5 827.4 3.8% -5.5%
Khost 768.6 659.6 267.8 266.7 -14.2% -0.4% Glossary:
Kunar 656.6 658.3 218.7 272.7 0.2% 24.7%
Nuristan 339.9 361.2 174.6 155.2 6.3% -11.1% Offshore Payments: payments received by the
Badakhshan 1172.1 1376.3 345.3 470.2 17.4% 36.2% Government from outside of Afghanistan, not collected by
Takhar 953.8 778.0 305.1 391.1 -18.4% 28.2% any of the Line Ministries, or Provinces.
Kunduz 1263.4 1364.6 413.4 539.1 8.0% 30.4%
Samangan 699.2 386.7 209.2 155.6 -44.7% -25.6%
Balkh 3434.9 4088.6 825.0 1304.8 19.0% 58.2%
Saripul 481.6 371.8 263.8 158.3 -22.8% -40.0%
Ghor 859.8 526.3 473.3 342.2 -38.8% -27.7%
Dikondy 317.2 346.8 146.8 184.4 9.3% 25.6%
Uruzgan 454.3 365.0 222.5 268.3 -19.6% 20.6%
Zabul 308.0 429.7 65.4 120.0 39.5% 83.5%
Kandahar 3705.9 4195.9 1146.8 1484.0 13.2% 29.4%
Jawzjan 717.6 1221.0 311.8 829.4 70.1% 166.0%
Faryab 938.4 798.4 433.5 267.5 -14.9% -38.3%
Helmand 2509.4 2491.7 695.4 804.2 -0.7% 15.7%
Badghis 438.4 361.7 192.0 132.9 -17.5% -30.8%
Herat 3593.7 3304.8 1286.8 1125.1 -8.0% -12.6%
Farah 603.6 794.2 242.9 308.2 31.6% 26.8%
Nimroz 489.9 305.8 242.2 161.4 -37.6% -33.4%
Central Ministries 37818.9 32646.9 15510.8 11412.4 -13.7% -26.4%
Offshore Payments 415.4 136.7 372.9 57.8 -67.1% -84.5%
Total 84526.0 76600.8 32586.2 29405.1 -9.4% -9.8%

15
Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:


Month 4 YTD Month 4
Security 42,472.6 40,677.1 15,202.4 12,434.8 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 3,346.4 4,067.7 1,013.8 1,266.3 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 9,915.1 6,777.2 3,900.3 5,064.6 Government's policy priorities.
Education 10,738.8 11,039.3 3,887.0 4,144.9
Glossary:
Health 1,910.0 2,622.2 830.8 1,566.2
Agriculture and Rural Development 5,285.6 3,788.3 2,551.4 1,396.3 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 5,782.9 3,732.5 3,689.6 2,213.9 Development Strategy, the original document setting
Economic Governance and Private Sector Development 1,983.1 2,306.2 462.0 710.8 out the development plan for Afghanistan. The sectors
Unclassified 2,113.9 1,596.2 593.0 613.0 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

16
Table 11: Financing

1395 1396 1395 1396 Overview:


Month 4 YTD Month 4
TOTAL FINANCING (25,125.9) (5,437.9) 1,167.5 4,714.6 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (24,334.7) (4,903.5) 1,735.0 4,996.8
Notes:
Domestic (24,334.7) (4,903.5) 1,735.0 4,996.8
Currency and Deposits (16,748.8) 827.1 6,926.7 13,040.2 - Values in the bracket shows increase in assets and
Treasury Single Account (12,107.3) (6,100.1) 3,921.9 10,803.3 decrease in liabilties; and values without bracket
Provincial Revenue Accounts (8.9) (40.0) (0.0) - shows increase in liablities and decrease in assets.
Donor Accounts (3,148.1) 6,967.3 2,994.8 2,236.9 -Financing shows a decrease of Afs 4.7 billion in the 4th
Other Deposit Accounts (1,484.6) - 10.0 - month. The amount of decrease is less than Afs 19
Loans 11.8 17.8 0.4 - billion decreased in the previous month. The change is
Loans 1.7 1.2 0.4 - substantially more than the same period in 1395.
Advances 10.1 16.6 - -
Other Accounts Receivable 200.1 50.0 22.6 50.0 Glossary:
Clearing Accounts 24.1 50.0 22.6 50.0
Other Current Assets 176.0 - - - Treasury Single Account: The main bank account of the
Other Assets (7,797.9) (5,798.5) (5,214.7) (8,093.4) Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (7,797.9) (5,798.5) (5,214.7) (8,093.4) Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities (791.2) (534.3) (567.5) (282.2)
Accounts Receivable: outstanding payments due to the
Domestic (667.7) (243.9) (552.4) (234.7)
Government
Accounts Payable 1,694.7 10.9 (563.1) (56.4)
Accounts Payable - Suppliers 1,695.0 63.6 (563.7) (65.7) Accounts Payable: outstanding payments owed by the
Accounts Payable - Other (0.3) (52.7) 0.6 9.3 Government.
Pension Liabilities 14.8 127.1 5.8 (5.1)
Other Payables - 0.0 - 0.0 Financial Assets: A financial claim on an asset that is
Other Liabilities (2,377.2) (381.9) 4.9 (173.3) usually documented by some type of legal
Foreign (123.5) (290.5) (15.1) (47.5) representative. Examples include bonds and shares of
stock, but not tangible assets such as real estate or
Foreign Currency - - - -
gold. These are included below the line as financing
Loans (144.8) (290.5) (18.7) (47.5)
items
Currency Gain/Loss 21.3 - 3.6 -

17