You are on page 1of 18

Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Jawza
Month 6

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
2% Year To Date Spending
3%
9% Domestic Revenue Raised YTD
Security
6%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 76.4 bn
4%
47%
Education
Health Change on Last Year

14% Agriculture and Rural Development


Social Protection -3.3%
Economic Governance and Private Sector Development
Unclassified
8%
7%
Inner Chart is 1395

450000
Overall Revenue Performance to Target Month 6 Report
400000 Revenue 1396
350000 90000
300000 Revenue 1395 80000

250000
70000
Target 1396 60000
200000 1395 YTD 1396 YTD
50000
150000 40000
Expediture Performance YTD
100000 30000
50000 20000
10000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 22 July 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 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


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 46.4% 24.9% 20.0% 61.4% 11.6%

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 Geodesy and Cartography Office 68.0% 1 Ministry of Economy 41.8%
2 Office of Disaster Preparedness 67.1% 2 Ministry of Finance 33.7%
3 Ministry of Martyrs, Disabled and Social Affairs 62.7% 3 Ministry of Public Health 30.6%
4 Ministry of Finance 60.1% 4 Ministry of Interior 25.4%
5 Ministry of Energy and Water 54.7% 5 Ministry of Agriculture 24.2%
6 National Assembly Wolesi Jirga 51.8% 6 Ministry of Rural Rehabilitation and Development 22.5%
7 Ministry of Urban Development 51.8% 7 Attorney General 21.6%
8 General Directorate of National Security 51.5% 8 Supreme Court 20.4%
9 National Assembly Meshanro Jirga 48.7% 9 Ministry of Martyrs, Disabled and Social Affairs 17.8%
10 Control and Audit Office 48.4% 10 Ministry of Counter Narcotics 17.7%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 37.1% 1 Ministry of Public Works 15.1%
2 Ministry of Interior 41.4% 2 Ministry of Rural Rehabilitation and Development 22.5%
3 Ministry of Education 41.8% 3 Ministry of Public Health 30.6%
4 Ministry of Martyrs, Disabled and Social Affairs 62.7% 4 Ministry of Agriculture 24.2%
5 General Directorate of National Security 51.5% 5 Da Brishna Shirkat 6.8%
6 Ministry of Foreign Affairs 46.7% 6 Ministry of Education 10.1%
7 Ministry of Finance 60.1% 7 Ministry of Finance 33.7%
8 Ministry of Higher Education 37.1% 8 Municipalities
9 Ministry of Public Health 47.4% 9 Ministry of Energy and Water 6.8%
10 Supreme Court 47.0% 10 Ministry of Urban Development 11.3%
Expected Execution 50.0% Expected Execution 50.0%

5
Table 1: Sources and Uses of Funds Table

Sources and Uses of Funds Table 1395 1396 Growth Overview:


In millions of Afs Month 6 YTD Month 6 Budget Month 6 YTD Month 6 Month YTD
This sheet overviews the whole financial
Revenue 186171 45553 385744 122126 23081 -49.3% -34% operations of the Government, and how
Tax Revenue 46742 7123 77813 8316 375 -94.7% -82% they were paid for.
Fixed Taxes 5077 813 11565 724 3 -99.6% -86%
Notes:
Taxes on Income and Profits 10609 1793 24673 3339 227 -87.3% -69%
Taxes on Property 221 29 38 0 -100.0% -83%
- On year to date, 122.1 billion
Taxes on Goods and Services 13635 1774 5417 1797 145 -91.8% -87%
revenue was collected, out of
Taxes on International Trade 14981 2285 30004 2231 0 -100.0% -85%
which 23 billion was collected in
Other Taxes 2218 429 6154 188 0 -100.0% -92%
Grants 107221 22128 258803 45742 9857 -55.5% -57%
the month 6. This shows that
Foreign Governments 107221 22128 45742 9857 -55.5% -57% revenue collection still didn't
International Organisation 0 0 0 0 - - improve in the month six of 1396
Other Revenue 30109 15949 43907 67278 12706 -20.3% 123% and almost remained the same.
Property Income 684 144 2394 232 1 -99.5% -66% Revenue collected in the month 6
Sales of Goods and Services 2991 1016 6333 1977 129 -87.3% -34% was 49.3% less than the same
Fines & Penalties 12397 1841 26698 5956 516 -72.0% -52% month in 1395. However revenue
Extractive Industry - Royalties & Fees 209 10 6162 95 0 -100.0% -54% collection for all 6 months (YTD)
Others 13829 12938 2319 59018 12060 -6.8% 327% was increased to 34% less than
Social Contributions 2100 353 5221 789 142 -59.8% -62% revenue collected in the first 6
months in 1395.
Expenditure 116768 20979 269486 116319 25342 20.8% 0% - Revenue colledction in 6 months
Compensation of Employees 72577 12246 174782 81015 14838 21.2% 12% in 1396 makes 31.6% of target
Uses of Goods and Services 33350 7177 93610 23329 6886 -4.1% -30% revenue, and month 6 alone makes
Consumption of Fixed Capital 0 0 0 0 0 - -
5.9% of target revenue.
Interest 192 32 1094 219 89 181.4% 14%
- Expenditure in the month 6 was
Subsidies 700 0 0 699 350 - 0%
20.8% higher than the same period
Grants 103 17 0 86 35 104.6% -17%
Social Benefits 9846 1507 0 10970 3143 108.6% 11%
in the previous year, while on YTD
Other Expense 0 0 0 0 0 - - expenditure was equal (0%
growth) as the same period in the
Net Operating Balance 69403 24574 116257 5807 -2261 -109.2% -92% previous year. 43.1% of operating
budget is spent in the first 6
Net Acquistion of Non-Financial Assets 15928 4331 118288 13718 3085 -28.8% -14% months of the year.
Fixed Assets 15457 4179 13560 3064 -26.7% -12% - The balance is negative in month
Acquisition of Fixed Assets 16550 4180 13586 3085 -26.2% -18% 6, reflecting less revenue
Sale of Fixed Assets (-) -1092 -1 -26 -21 1681.9% -98% collection than spending.
Change in Inventories 0 0 0 0 - -
Valuables 1 0 0 0 -100.0% -100%
Non-Produced Assets 470 152 158 21 -86.3% -66%
Glossary:
Net Lending/Borrowing 53475 20243 -2031 -7911 -5346 -126.4% -115%
YTD: Year to Date, the total collection
since the start of the year, up to the
Transactions in Financial Assets -53475 -20243 2031 7911 5346 -126.4% -115% current point.
Net Acquisition of Financial Assets -52823 -19729 8550 5331 -127.0% -116%
Domestic -52823 -19729 8550 5331 -127.0% -116% Net Operating Balance: revenues minus
Foreign 0 0 0 0 - - non-capital expenditures (noted in this
Net Incurrence of Liabilities -652 -514 -639 14 -102.8% -2% table as just expenditures)
Domestic -448 -433 -125 194 -144.8% -72%
Foreign -205 -81 -514 -180 120.4% 151% Net Lending/Borrowing: the net
operating balance, minus net acquisition
of non-financial assets
Discrepancy 0 0 0 0 0 - -

6
Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 6 YTD Month 6 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 186171.2 122126.0 45552.8 23080.6 385743.6 33727.8 -31.6% -34.4% -49%
Domestic Revenues 78950.7 76384.3 23424.8 13223.2 126941.1 14317.6 -7.6% -3.3% -44% Notes:
Tax Revenues 46741.6 8316.5 7123.4 375.2 77813.0 6164.1 -93.9% -82.2% -95%
Fixed Taxes 5076.8 724.2 813.1 3.2 11565.1 864.6 -99.6% -85.7% -100%
Revenue for the month has:
Income Taxes 10609.2 3339.4 1793.3 226.9 24673.0 1929.2 -88.2% -68.5% -87%
Property Taxes 220.9 37.6 28.7 0.0 76.2 -100.0% -83.0% -100% - Out of total revenue collected in the 6
Sales Taxes 13635.2 1797.0 1773.7 145.1 5416.8 460.8 -68.5% -86.8% -92%
Other Taxes 2217.9 0.0 429.1 0.0 6154.2 532.9 -100.0% -100.0% -100%
months of FY1396, Afs 76.3 billion was
Tax Penalties and Fines 0.0 187.8 0.0 0.0 0.0 0.0 - - - collected from domestic sources (grants
Customs Duty, Import Taxes 14981.5 2230.6 2285.4 0.0 30003.9 2300.3 -100.0% -85.1% -100% deducted). In month 6 alone Afs 13.2
billion revenue was collected from
Non Tax Revenue 32209.2 68067.9 16301.4 12848.0 49128.2 8153.5 57.6% 111.3% -21%
Income from Capital Property 683.6 231.9 144.2 0.7 2394.3 163.1 -99.6% -66.1% -100% domestic sources.
Sales of Goods and Services 2990.8 1977.2 1016.3 129.1 6333.5 567.6 -77.3% -33.9% -87% - YTD domestic revenue collection was
Administrative Fees 11835.8 5841.9 1713.1 508.7 25025.6 2024.6 -74.9% -50.6% -70% 3.3% less than the same period in
Royalties 102.1 54.2 7.2 0.0 4521.7 479.2 -100.0% -46.9% -100%
Non Tax Fines and Penalties 561.6 113.8 127.6 7.5 1672.3 148.4 -94.9% -79.7% -94%
FY1395. Similarly domestic revenue
Extractive Industry 106.5 41.0 2.3 0.0 1640.3 61.8 -100.0% -61.5% -100% collected in month 6 was 44% less than
Miscellaneous Revenue 13828.6 59018.4 12937.8 12060.3 2319.1 4243.3 184.2% 326.8% -7% the same month in the previous year.
Social Contributions 2100.2 789.4 352.9 141.8 5221.3 465.5 -69.5% -62.4% -60%

Grants 107220.5 45741.7 22128.0 9857.3 258802.5 19410.2 -0.5 -57.3% -55% Glossary:
Foreign Governments 107220.5 45741.7 22128.0 9857.3 -57.3% -55%
Foreign Governments - Current 83075.6 41259.5 18064.3 9414.6 -50.3% -48% Domestic Revenues: the total revenues collected by the
Foreign Governments - Capital 24144.9 4482.2 4063.7 442.7 -81.4% -89% Government, without including donor support.
International Organisation 0.0 0.0 0.0 0.0 - -
Y-O-Y:Year-on-Year, the growth in something on last year.
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - - Grants: Funds received from donors. Often the money can
Other Government Units 0.0 0.0 0.0 0.0 - - only be spent on a certain project or activities, but
Other Government Units - Current 0.0 0.0 0.0 0.0 - - sometimes can be spent at the discretion of the recipient
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

7
Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 1 2 3 4 5 6

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 22082.4 21977.9 13042.6 24642.5 17300.1 23080.6
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 12000.5 9762.3 12144.0 14039.8 15214.5 13223.2

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 3432.2 1210.0 365.8 214.5 2718.7 375.2
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 533.8 149.9 1.7 2.6 32.8 3.2
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 121.6 298.0 304.1 183.7 2205.2 226.9
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 21.9 15.1 0.0 0.6
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 1031.2 253.2 59.4 28.2 279.9 145.1
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1
Tax Penalties and Fines 64.0 43.7 0.7 0.0 79.4
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1659.6 450.0 121.0

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 8568.3 8552.4 11778.1 13825.2 12495.8 12848.0
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 88.6 117.4 1.8 1.6 21.8 0.7
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 467.0 732.3 256.8 151.1 240.9 129.1
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1281.5 1025.9 635.4 861.7 1528.7 508.7
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 39.6 13.0 1.6
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 31.1 24.0 10.9 10.0 30.3 7.5
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 2.5 0.1 38.4
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 6655.8 6488.6 10713.7 12671.2 10428.9 12060.3
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 2.2 151.1 159.5 129.6 205.2 141.8

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 10081.9 12215.5 898.6 10602.7 2085.6 9857.3
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 10081.9 12215.5 898.6 10602.7 2085.6 9857.3
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 10081.9 12215.5 537.4 6955.9 2054.1 9414.6
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 361.2 3646.8 31.5 442.7
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

8
Table 4: Provincial Revenue Collection

1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 6 YTD Month 5 Month 6 Target Target M-o-M Y-o-Y
Kabul 1397.4 1615.3 265.8 198.7 219.9 19028.0 8.5% -17.3% 10.7%
- Up to month 6 of FY1396 out of total
Kapisa 78.9 89.1 6.7 13.4 27.5 181.3 49.1% 312.5% 105.4%
Parwan 130.1 170.8 47.5 23.2 26.9 320.6 53.3% -43.4% 15.6% revenue 41.7% was collected by Central
Wardak 105.2 101.1 15.0 19.1 23.4 232.3 43.5% 56.6% 22.7% Ministries and 58.3% of the revenue was
Logar 69.5 85.3 13.2 13.4 14.9 176.8 48.2% 12.5% 10.8% collected by the Mustawfiasts.
Nangarhar 6669.0 7582.0 1512.1 1084.0 1424.2 14956.4 50.7% -5.8% 31.4% - Herat, Kabul, Nangarhar, Balkh and Kandahar
Laghman 100.9 117.4 18.7 16.2 16.5 214.3 54.8% -11.8% 1.7% were the top revenue collecting provinces, that
Pangsher 46.4 85.2 8.4 6.6 6.4 95.5 89.3% -23.2% -1.7% collected more than Afs 1 billion.
Baghlan 149.8 202.6 52.8 27.4 33.4 373.8 54.2% -36.7% 22.0%
- Typically provinces close to border are having
Bamyan 62.3 92.5 19.7 11.4 11.2 185.1 50.0% -43.2% -1.4%
Ghazni 196.3 217.5 35.6 28.8 33.4 424.2 51.3% -6.3% 15.7% higher collection given the customs revenue
Paktika 142.9 227.4 11.5 21.5 112.5 108.7 209.2% 874.3% 424.1% generated there.
Paktiya 621.6 445.1 57.7 138.7 57.2 661.3 67.3% -0.8% -58.8%
Khost 356.0 147.2 21.9 38.2 16.9 293.1 50.2% -22.7% -55.7%
Kunar 97.5 127.8 22.4 15.9 22.4 169.4 75.4% -0.4% 40.3% Notes:
Nuristan 20.0 9.1 0.4 4.7 6.2 50.3 18.0% 1361.0% 31.1%
Badakhshan 159.6 172.1 25.5 16.2 26.6 308.6 55.8% 4.2% 64.0%
- Typically those on the border will have higher
Takhar 159.4 194.7 29.6 33.5 37.5 367.5 53.0% 26.7% 11.9%
Kunduz 376.8 586.3 154.4 61.3 90.6 350.9 167.1% -41.3% 47.7%
collection given the customs revenue
Samangan 70.7 88.8 13.6 12.3 12.4 162.6 54.6% -8.7% 1.3% generated there.
Balkh 5996.2 6794.8 1163.3 970.1 1083.9 20608.6 33.0% -6.8% 11.7%
Saripul 64.4 73.8 12.1 11.0 12.0 168.7 43.7% -0.8% 9.4% Glossary:
Ghor 71.3 64.2 9.6 14.0 12.5 177.6 36.2% 30.4% -10.9%
Dikondy 42.0 51.8 4.5 5.5 16.8 131.5 39.4% 269.9% 207.4% Province: Afghanistan is broken down into 34
Uruzgan 23.5 28.1 8.9 4.8 5.5 57.7 48.7% -38.5% 15.3%
provinces, these provinces are the primary
Zabul 39.6 147.1 7.8 6.6 2.7 104.8 140.4% -65.3% -59.3%
Kandahar 3147.9 3496.5 655.9 518.8 624.2 13680.9 25.6% -4.8% 20.3%
administrative divisions for the country.
Jawzjan 131.9 160.5 24.8 20.3 23.5 308.2 52.1% -5.1% 15.9%
Faryab 765.3 1309.1 271.1 102.0 226.1 394.3 332.0% -16.6% 121.7% M-o-M: Month on Month - the change since
Helmand 262.4 340.8 56.3 15.8 62.3 614.9 55.4% 10.7% 294.5% the last month.
Badghis 51.5 57.2 9.5 10.5 11.8 128.6 44.5% 24.5% 12.3%
Herat 9546.3 11103.3 2225.1 1550.4 2562.6 22650.9 49.0% 15.2% 65.3% Y-o-Y: Year on Year - the change since the same
Farah 2350.5 2587.5 598.8 389.6 526.0 297.6 869.5% -12.2% 35.0%
month last year.
Nimroz 5986.6 5904.0 1523.7 988.5 1360.8 541.7 1089.8% -10.7% 37.7%
Central Ministries 39461.0 31908.4 6310.5 17032.3 4472.4 63181.8 50.5% -29.1% -73.7%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 78950.7 76384.4 15214.5 23424.8 13223.2 161708.6 47.2% -13.1% -43.6%

9
Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 6 YTD Month 5 Month 6 Budget Budget
Total Gross Expenditure 133787.9 130062.9 25305.5 25311.4 28447.0 430986.7 30.2% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 24063.7 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 132695.8 130037.1 25303.3 25310.2 28426.2
Notes:
Compensation of Employees 72576.5 81015.2 14163.8 12245.8 14837.8 174782.1 46.4%
of which operating budget 72576.55 81015.2 12501.78 12245.81 14837.82 174782.1 46.4%
Wages and Salaries 68869.2 76740.7 13365.3 11576.4 13948.4
- In YTD of FY1396, 30.2% of total budget was spent.
Wages and Salaries in Cash 59726.4 65762.0 11522.3 10290.1 11891.1 - Expenditure on salaries has increased in
Wages and Salaries in Kind 9058.8 10223.4 1721.3 1277.7 1915.7 comparison to FY1395 both for YTD and monthly
Wages and Salary Advance 84.0 755.3 121.7 8.6 141.6
basis.
Social Benefits 1317.3 1471.6 308.2 263.1 369.0
Social Benefits - in Cash 1317.3 1471.6 308.2 263.1 369.0 - Spending rate for most expenditure objects were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 more than 24%.
Return of Salaries -105.5 -86.7 -23.6 -22.9 -6.3 - Social transfers and compensation of Employees
Other Compensation 2495.5 2889.5 513.8 429.1 526.7
were among the hightest spending itmes.
Use of Goods and Services 33349.7 23329.2 3458.3 7177.4 6886.1 93609.8 24.9% - Likewise other elements of expenditure including:
of which operating budget 18867.9 12814.3 3965.5 3877.2 3799.1 45439.9 28.2% Repair and maintenance, other use of goods and
Travel 1197.9 1239.7 217.9 244.6 267.6
Communications 1028.1 959.9 223.8 381.4 290.1
services, fuel, and utilities have fallen for the month
Contracted Services 9941.0 8562.4 1187.9 2005.5 2623.7 6.
Repairs and Maintenance 1857.8 1190.7 238.0 456.6 443.1
Utilities 1713.9 1265.6 313.8 266.9 229.2
Glossary:
Fuel 10316.8 5321.2 341.7 1699.6 1625.9
Other Use of Goods and Services 7294.3 4789.8 935.2 2122.9 1406.5
Total Gross Expenditure: the total expenditures including interest payments
Tools and materials (< 50,000) 1088.8 1487.1 344.5 303.5 556.4
Other Expenses 1510.5 1242.4 317.7 381.1 437.7 Core Budget: The operating budget plus the development budget
Advances and Return of Expenditure 4694.9 2060.2 273.0 1438.2 412.3
Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Interest 192.0 219.2 12.8 31.8 89.4 1094.5 20.0% does not result in the acquisition of a fixed asset. For example payments for
To Non-Residents 192.0 219.2 12.8 31.8 89.4 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 10649.6 11755.2 4761.6 1523.9 3528.1 19148.3 61.4%
Subsidies 700.0 699.2 -0.8 0.0 350.0 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Grants to Government Units & Other organisations 103.4 86.3 19.2 17.3 35.4 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 92.8 46.9 9.8 14.7 14.4 Compensation of Employees: The total remuneration, in cash or kind,
Grants to other Government Units - Current 10.7 39.5 9.4 2.6 21.0 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 9358.3 10616.1 4738.0 1504.4 3121.0 employees to social insurance schemes. Excluded are amounts paid to
contractors, self-employed outworkers, and other workers who are not
Other Social Transfers 487.9 353.5 5.2 2.2 21.7
employees.
Social Assistance 6.3 5.7 3.6 2.2 1.1
Advance Subsides, Grants 481.6 347.9 1.6 0.0 20.6 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 17020.1 13744.2 2909.0 4332.5 3105.5 118288.3 11.6%
of which operating budget 1265.3 975.4 739.5 301.6 196.3 9974.1 9.8% Subsidies: Payments made to State Owned Enterprises to help them cover
Net Acquisition of Nonfinancial Assets 15928.0 13718.3 2906.8 4331.4 3084.7 their costs
Sale of Land and Buildings -1092.1 -25.8 -2.2 -1.2 -20.8
Transfers: Payments to a person or organization for which no service is
Buildings and Structures 10217.9 10039.8 2574.9 2858.7 2775.8
received, for which pension payments and subsidies
Machinery / Equipment (>50,000) 4301.1 1989.7 64.0 867.2 129.3
Valuables 0.7 0.0 0.0 0.3 0.0 Interest Payments: The interest paid on outstanding loans
Land 469.8 158.2 79.7 151.9 20.9
Capital Advance Payments 2030.6 1556.5 190.3 454.5 179.5 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 24063.7 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 6 YTD Month 5 Month 6 Budget Budget M-o-M Y-o-Y
This sheet shows the overview of operating
Total Gross Expenditure 103462.1 106732.4 20363.8 17980.2 22433.5 249304.3 42.8% 10.2% 24.8%
Total Net Expenditures 102370.0 106706.6 20362.7 17979.0 22412.7 10.1% 24.7%
expenditure by type, this is only expenditure that
occurs under the operating budget.
Compensation of Employees 72576.5 81015.2 12501.8 12245.8 14837.8 174782.1 46.4% 18.7% 21.2%
Wages and Salaries 68869.2 76740.7 11810.2 11576.4 13948.4 18.1% 20.5% Notes:
Wages and Salaries in Cash 59726.4 65762.0 9933.1 10290.1 11891.1 19.7% 15.6%
Wages and Salaries in Kind 9058.8 10223.4 1863.2 1277.7 1915.7 2.8% 49.9%
Wages and Salary Advance 84.0 755.3 14.0 8.6 141.6 914% 1549% - Gross operating expenditure rate YTD
Social Benefits 1317.3 1471.6 316.0 263.1 369.0 16.8% 40.2%
Social Benefits - in Cash 1317.3 1471.6 316.0 263.1 369.0 16.8% 40.2%
was 42.8% of the total operating
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - budget.
Return of Salaries -105.5 -86.7 -18.8 -22.9 -6.3 -66.6% -72.6% - Gross operating spending increased by
Other Compensation 2495.5 2889.5 394.3 429.1 526.7 33.6% 22.7%
24.8% as compared to the same period
Use of Goods and Services 18867.9 12814.3 3965.5 3877.2 3799.1 45439.9 28.2% -4.2% -2.0% in the previous year.
Travel 985.5 1086.2 205.7 291.5 238.8 16.1% -18.1%
Communications 1028.1 959.9 216.3 381.4 290.1 34.1% -23.9% - Among expenditure items, spending
Contracted Services 593.5 618.8 130.9 147.3 136.5 4.3% -7.3% on social transfer, and compensation of
Repairs and Maintenance 1857.8 1190.7 713.0 456.6 443.1 -37.9% -3.0%
Utilities 1713.9 1265.4 429.4 266.9 229.2 -46.6% -14.1% employees were higher.
Fuel 10288.7 5296.5 1408.7 1688.8 1620.7 15.0% -4.0% - Tools and materials costs less than Afs
Other Use of Goods and Services 2400.5 2396.8 861.4 644.7 840.7 -2.4% 30.4%
Tools and materials (< 50,000) 695.7 915.0 216.7 178.3 357.8 65.1% 100.7% 50,000 are classified as Goods and
Other Expenses 1348.2 1146.7 602.4 336.4 417.1 -30.8% 24.0% Services, not as capital, and
Advances and Return of Expenditure 356.5 335.0 42.4 130.0 65.8 55.3% -49.4%
expenditure.
Interest 192.0 219.2 0.0 31.8 89.4 1094.5 20.0% - 181.4% - Operations expenditure is mainly
To Non-Residents 192.0 219.2 0.0 31.8 89.4 - 181.4%
composed of salaries, which to date
Social Transfers 10560.4 11708.3 3157.1 1523.9 3510.8 18013.8 65.0% 11.2% 130.4% have made up 75.9% of operating
Subsidies 700.0 700.0 0.0 0.0 350.0 - -
Grants to Government Units & Other organisations 103.4 61.5 67.7 17.3 18.7 -72.5% 7.8%
expenditure.
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Glossary:
Grants to Foreign Government - Capital 92.8 46.9 59.7 14.7 14.4 -75.9% -2.0%
Grants to other Government Units - Current 10.7 14.7 8.1 2.6 4.3 -47.2% 63.5%
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - Total Gross Expenditure: the total expenditures
Social Security 9358.3 10616.1 3088.0 1504.4 3121.0 1.1% 107.5% including interest payments
Other Social Transfers 398.7 330.7 1.3 2.2 21.1 1545.9% 881.4%
Social Assistance 6.3 5.7 1.4 2.2 1.1 -18.5% -48.8% Operating Budget: the Government budget is split
Advance Subsides, Grants 392.4 325.1 -0.1 0.0 20.0 -29511.8% - into operating and development. Operating is the
expenditure not targeted towards particular
Gross Acquisition of Nonfinancial Assets 1265.3 975.4 739.5 301.6 196.3 9974.1 9.8% -73.5% -34.9% development projects under the NPPs.
Net Acquisition of Nonfinancial Assets 173.2 949.6 738.4 300.4 175.5 -76.2% -41.6%
Sale of Land and Buildings -1092.1 -25.8 -1.1 -1.2 -20.8 1826.2% 1681.9% Development Budget: The Government budget for
Buildings and Structures 887.0 653.3 685.4 141.8 154.5 -77.5% 8.9% development projects implemented by
Machinery / Equipment (>50,000) 171.6 155.0 28.0 11.3 20.0 -28.4% 77.5% Government agencies. It contains recurrent and
Valuables 0.4 0.0 0.0 0.0 0.0 -100.0% - capital expenditure in Afghanistan. These projects
Land 205.4 156.3 26.0 148.3 20.9 -19.6% -85.9%
are mainly donor funded. The Development Budget
Capital Advance Payments 0.9 10.9 0.1 0.1 0.9 524.5% 820%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 6 YTD Month 6 Budget Budget YTD Month This sheet shows the expenditure thatis
Total Expenditures 134012.2 130578.0 25390.9 28627.7 430986.7 30.3% -2.6% 12.7% undertaken by each Ministry, so you can see how
131596.8 128166.3 25030.0 28281.3 399008.0 much each Ministry was budgeted, and how
Ministry of Interior 26525.8 25041.0 4426.0 5731.3 60787.5 41.2% -5.6% 29.5% much they have managed to spend to date.
Ministry of Defence 27580.8 26060.6 5304.8 5229.0 70495.5 37.0% -5.5% -1.4%
Ministry of Foreign Affairs 2114.8 2312.1 99.4 232.2 6153.6 37.6% 9.3% 133.5% Notes:
Presidential Protective Service 665.3 703.2 147.6 129.3 1804.8 39.0% 5.7% -12.4%
General Directorate of National Security 6224.3 7506.0 9.6 5.9 14692.5 51.1% 20.6% -38.2% - Spending on security, social
Total Security 63111.0 61622.9 9987.3 11327.6 153933.9 40.0% -2.4% 13.4% protection, and economic governance
sectors were higher than 40% of their
Presidents Office 0.0 - - -
respective sectoral budget in the YTD
National Assembly Meshanro Jirga 208.4 239.6 37.3 48.7 491.9 48.7% 15.0% 30.8%
National Assembly Wolesi Jirga 714.3 799.7 137.8 140.8 1618.5 49.4% 11.9% 2.1%
budget of the FY1396.
Supreme Court 1503.6 1607.5 225.1 293.8 3520.1 45.7% 6.9% 30.5% - Expenditure for several objects were
Ministry of Justice 293.1 311.3 59.6 67.2 1139.2 27.3% 6.2% 12.8% less than the same period in 1395.
Administrative Affairs 1938.6 2232.3 638.6 556.5 5465.2 40.8% 15.1% -12.9% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 83.7 47.1 18.6 10.8 138.4 34.0% -43.7% -42.1% spending objects were relatively more
Ministry of Haj and Religious Affairs 403.1 482.4 105.3 144.1 2036.6 23.7% 19.7% 36.9% than the spending rate in the previous
Attorney General 541.6 947.8 95.8 185.5 2196.7 43.1% 75.0% 93.6%
month.
Election Commission 75.1 112.9 17.1 32.8 367.6 30.7% 50.5% 91.9%
- Geodesy and Cartography Office, and
IARCSC 198.2 167.2 39.7 42.6 777.8 21.5% -15.7% 7.2%
Independent Commission for Overseeing the Implementation of Office of Disaster Preparedness were
Constitution 72.3 - - - the top spending agencies in the 6
Independent Board of new Kabul 42.9 338.2 0.8 13.4 4999.0 6.8% 688.1% 1581.0% months.
Afghanistan Independent Human Rights Commission 40.1 - - - - A large increase in expenditure on
The High office of Oversight and Anti Corruption 72.9 53.8 8.8 12.7 164.7 32.7% -26.2% 44.5% social protection and health sectors
Independent Directorate of Local Governance 1126.2 1494.1 223.7 310.4 5849.2 25.5% 32.7% 38.8% reflects the priority the Government is
Total Governance, Rule of Law and Human Rights 7201.7 8833.9 1608.1 1859.3 28877.4 30.6% 22.7% 15.6%
placing on governance issues.
Ministry of Public Works 5688.1 5522.7 1348.9 944.5 32325.7 17.1% -2.9% -30.0% - Spending on Security sector has
Ministry of Transport and Aviation 115.2 144.9 30.1 31.2 396.7 36.5% 25.8% 3.7% slightly reduced in yearly expenditure,
Ministry of Communication 365.1 281.6 87.2 60.8 2754.0 10.2% -22.9% -30.3% this is due to less spending by ministry
Ministry of Energy and Water 1481.0 1142.0 325.1 230.6 11076.1 10.3% -22.9% -29.1% of interior and defence.
Water Supply and Canalization Corporation 741.6 - - -
Da Brishna Shirkat 4200.0 1708.0 561.7 14.1 25282.7 6.8% -59.3% -97.5%
Ministry of Urban Development 506.8 705.2 150.6 390.9 4595.7 15.3% 39.2% 159.5% Glossary:
Independent Board of new Kabul 1297.1 - - -
Total Gross Expenditure:the total expenditures
Ministry of Mines and Industries 491.7 394.0 61.8 75.3 2967.0 13.3% -19.9% 21.9%
including interest payments
Geodesy and Cartography Office 74.2 7.5 8.9 0.0 11.0 68.0% -89.9% -100.0%
Directorate of Environment 87.4 92.4 19.6 17.4 310.0 29.8% 5.7% -11.4% Operating Budget: the Government budget is
Afghanistan High Atomic Energy Commission 15.5 19.2 2.6 3.7 55.3 34.7% 23.3% 41.4% split into operating and development. Operating
Municipalities 552.0 730.5 49.7 439.0 0.0 - 32.3% 783.2% is the expenditure not targeted towards
Total Infrastructure and Natural Resources 13577.2 10748.1 2646.3 2207.5 81813.0 13.1% -20.8% -16.6% particular development projects under the NPPs.

12
Ministry of Education 14728.9 15407.2 4032.2 3794.6 47724.2 32.3% 4.6% -5.9%
Ministry of Higher Education 2550.9 2304.3 598.1 515.8 8222.1 28.0% -9.7% -13.8%
Ministry of Information and Culture 235.4 295.8 51.5 76.7 855.7 34.6% 25.7% 49.0%
Science Academy 90.4 101.6 16.9 15.7 270.7 37.5% 12.5% -7.1%
National Olympic Committee 72.0 111.5 39.8 20.8 567.2 19.7% 54.8% -47.8%
Total Education 17677.5 18220.5 4738.6 4423.7 57640.0 31.6% 3.1% -6.6%

Ministry of Public Health 6312.4 5157.3 1288.5 1768.2 14846.2 34.7% -18.3% 37.2%
Total Health 6312.4 5157.3 1288.5 1768.2 14846.2 34.7% -18.3% 37.2%

Ministry of Agriculture 2627.4 2632.2 735.7 845.0 9793.8 26.9% 0.2% 14.8%
Ministry of Counter Narcotics 283.9 347.0 163.0 61.5 1685.6 20.6% 22.2% -62.2%
Ministry of Rural Rehabilitation and Development 5980.3 4097.5 1242.3 1153.3 17899.0 22.9% -31.5% -7.2%
Total Agriculture and Rural Development 8891.6 7076.7 2141.0 2059.8 29378.4 24.1% -20.4% -3.8%

Ministry of Frontiers and Tribal Affairs 169.5 198.5 40.7 65.8 670.6 29.6% 17.1% 61.9%
Ministry of Martyrs, Disabled and Social Affairs 10078.4 11356.3 1616.1 3337.3 19006.5 59.7% 12.7% 106.5%
Ministry of Refugees and Repatriates 112.8 160.5 27.7 49.1 544.0 29.5% 42.2% 76.9%
Ministry of Women Affairs 103.1 94.2 35.5 18.7 263.8 35.7% -8.6% -47.2%
Office of Disaster Preparedness 479.9 354.4 19.2 13.8 528.2 67.1% -26.1% -28.5%
Directorate of Kochis 33.6 72.2 8.6 10.3 403.6 17.9% 115.0% 20.4%
Total Social Protection 10977.2 12236.1 1747.8 3495.1 21416.7 57.1% 11.5% 100.0%

Ministry of Finance 2873.7 3495.2 727.3 1004.4 7414.8 47.1% 21.6% 38.1%
Ministry of Commerce 484.3 323.0 43.4 46.6 1060.1 30.5% -33.3% 7.5%
Ministry of Economy 158.5 213.0 37.6 48.7 503.4 42.3% 34.4% 29.5%
Control and Audit Office 138.7 94.6 39.5 20.1 556.5 17.0% -31.7% -49.1%
Central Statistics Office 67.5 68.2 11.8 12.3 234.9 29.0% 1.1% 4.5%
Afghanistan National Standard Authority 36.3 54.1 12.8 7.5 332.2 16.3% 48.9% -41.4%
Total Economic Governance and Private Sector Development 3758.9 4248.1 872.4 1139.6 10102.0 42.1% 13.0% 30.6%

Afghanistan Investment Support Agency 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 89.2 22.8 0.0 0.6 1000.5 2.3% -74.4% -
Unallocated Reserves 0.0 - - -
Unspecified 2415.4 2411.7 361.0 346.4 31978.7 7.5% -0.2% -4.0%
Total Unclassified 2504.6 2434.6 361.0 347.0 32979.2 7.4% -2.8% -3.9%

13
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 6 YTD Month 6
General Public Services 17080.4 15456.0 3245.9 2951.0 This sheet breaks down expenditure by the
Recurrent Expenditure 11521.3 12648.4 2078.1 2690.0 UN COFOG classification, so you can see
Capital Expenditure 5559.1 2807.6 1167.8 261.1 which priority areas received what.
Defence 35333.1 35091.9 5559.2 5436.4
Recurrent Expenditure 34952.9 34931.7 5358.8 5421.9 Notes:
Capital Expenditure 380.3 160.2 200.4 14.5
Public Order and Safety 28867.6 27927.0 4813.7 6290.5
Recurrent Expenditure 28575.0 27719.8 4770.9 6206.5 - On YTD, the Government
Capital Expenditure 292.6 207.2 42.7 84.0 expenditure in the defence
Economic Affairs 17531.1 15241.6 3622.4 3507.2
Recurrent Expenditure 8740.3 7288.0 1473.9 1792.4
sector remains the same, where
Capital Expenditure 8790.8 7953.6 2148.5 1714.9 as its expenditure on general
Environmental Protection 273.7 724.7 162.2 225.0 public services, and public
Recurrent Expenditure 82.3 90.8 14.9 17.4
order have declined.
Capital Expenditure 191.4 633.9 147.3 207.6
Housing and Communal Amenities 573.1 1007.4 162.9 556.6
Recurrent Expenditure 262.3 390.1 79.1 112.5
Glossary:
Capital Expenditure 310.8 617.2 83.8 444.0
Health 6362.5 5205.3 1299.5 1779.3 COFOG: Classifications of the Functions of
Recurrent Expenditure 5772.6 4772.7 1189.4 1729.4 Government, is a UN classification
Capital Expenditure 590.0 432.7 110.1 50.0 breaking down Government expenditure
Recreation, Culture and Religion 883.0 1115.4 231.7 289.3 by key policy areas.
Recurrent Expenditure 829.1 1012.0 193.4 267.3 Recurrent Expenditure: is expenditure on
Capital Expenditure 53.9 103.4 38.3 22.1 non-capital items, typically salaries etc.
Education 17412.4 17833.4 4644.9 4321.2 These are items which need to be
Recurrent Expenditure 16597.2 17073.2 4276.3 4051.4 repurchased each year.
Capital Expenditure 815.2 760.2 368.6 269.8 Capital Expenditure: is the expenditure on
Social Protection 9695.2 10842.2 1648.7 3233.3 assets.
Recurrent Expenditure 9659.0 10804.5 1623.6 3209.4
Capital Expenditure 36.3 37.7 25.0 23.8

Total 134012.2 130444.9 25390.9 28590.0

14
Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 6 YTD Month 6 % Growth
Kabul 8083.6 6578.3 1684.0 1687.6 -18.6% 0.2%
Kapisa 1193.0 1181.3 247.3 216.8 -1.0% -12.3%
This sheet overviews the expenditure on
Parwan 1987.9 1831.6 480.2 431.4 -7.9% -10.2% provinces. This does not give a full overview
Wardak 1246.4 1174.6 256.8 324.7 -5.8% 26.5% of the expenditure benefits to provinces, as
Logar 903.6 1014.1 243.4 350.1 12.2% 43.8% some central spending impacts provincial
Nangarhar 7557.5 7273.6 1485.5 1537.2 -3.8% 3.5% welfare.
Laghman 1125.2 1185.0 322.3 342.0 5.3% 6.1%
Pangsher 757.2 631.1 206.1 226.8 -16.6% 10.0%
Notes:
Baghlan 2964.2 2009.3 490.0 502.1 -32.2% 2.5%
Bamyan 1005.9 2161.6 315.9 310.9 114.9% -1.6%
Ghazni 1594.0 1651.0 408.5 355.7 3.6% -12.9% - On both YTD and monthly basis, almost all
Paktika 1197.9 928.6 381.3 277.7 -22.5% -27.2% provinces have less expenditures comparing
Paktiya 4887.9 4932.3 1088.7 1108.7 0.9% 1.8% with the same month in 1395.
Khost 1378.0 1353.8 307.5 468.1 -1.8% 52.2% - Bamyan and Zabul are among the provinces
Kunar 1343.9 1333.0 309.1 323.6 -0.8% 4.7% whose expenditure increased, while Surpul
Nuristan 697.0 661.0 117.9 198.1 -5.2% 68.0%
and Ghor are the top two province whose
Badakhshan 2689.4 2288.1 572.4 532.1 -14.9% -7.0%
Takhar 1781.9 1745.7 356.5 539.2 -2.0% 51.3%
expenditure declined substantially over othe
Kunduz 2379.0 2491.9 625.7 493.5 4.7% -21.1% same period in 1395.
Samangan 1273.0 867.0 218.0 255.3 -31.9% 17.1%
Balkh 6667.8 6689.4 1379.3 1454.2 0.3% 5.4%
Saripul 1129.5 789.0 227.8 222.1 -30.1% -2.5% Glossary:
Ghor 1344.8 930.8 260.0 193.3 -30.8% -25.7%
Dikondy 735.0 789.3 273.1 279.2 7.4% 2.2%
Offshore Payments: payments received by
Uruzgan 907.5 779.5 218.5 297.9 -14.1% 36.3%
Zabul 649.4 913.6 178.7 299.6 40.7% 67.7%
the Government from outside of Afghanistan,
Kandahar 6190.8 6782.4 1318.9 1458.1 9.6% 10.6% not collected by any of the Line Ministries, or
Jawzjan 1456.2 1863.4 291.6 316.5 28.0% 8.6% Provinces.
Faryab 1535.0 1530.2 217.7 211.7 -0.3% -2.8%
Helmand 4444.4 4421.1 941.7 1045.9 -0.5% 11.1%
Badghis 857.9 821.1 124.5 249.6 -4.3% 100.5%
Herat 5542.9 5797.1 943.4 1265.8 4.6% 34.2%
Farah 1294.6 1612.2 284.6 249.0 24.5% -12.5%
Nimroz 854.1 723.6 166.9 248.6 -15.3% 48.9%
Central Ministries 53781.9 52684.6 8478.4 10342.9 -2.0% 22.0%
Offshore Payments 574.0 158.0 -31.4 11.6 -72.5% -136.9%
Total 134012.2 130578.0 25390.9 28627.7 -2.6% 12.7%

15
Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:


Month 6 YTD Month 6
Security 63,111.0 61,622.9 9,987.3 11,327.6 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 7,201.7 8,833.9 1,608.1 1,859.3 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 13,577.2 10,748.1 2,646.3 2,207.5 Government's policy priorities.
Education 17,677.5 18,220.5 4,738.6 4,423.7
Glossary:
Health 6,312.4 5,157.3 1,288.5 1,768.2
Agriculture and Rural Development 8,891.6 7,076.7 2,141.0 2,059.8 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 10,977.2 12,236.1 1,747.8 3,495.1 Development Strategy, the original document setting
Economic Governance and Private Sector Development 3,758.9 4,248.1 872.4 1,139.6 out the development plan for Afghanistan. The sectors
Unclassified 2,504.6 2,434.6 361.0 347.0 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 6 YTD Month 6
TOTAL FINANCING (53,475.5) 7,911.0 (20,242.5) 5,345.7 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (52,823.3) 8,550.2 (19,728.6) 5,331.2
Notes:
Domestic (52,823.3) 8,550.2 (19,728.6) 5,331.2
Currency and Deposits (44,376.2) 17,381.1 (18,504.6) 1,595.0 - Values in the bracket shows increase in assets and
Treasury Single Account (41,142.4) 1,590.6 (19,414.4) (3,704.0) decrease in liabilties; and values without bracket
Provincial Revenue Accounts (36.9) (190.0) (11.2) - shows increase in liablities and decrease in assets.
Donor Accounts (3,199.6) 15,980.5 921.1 5,299.0 -Financing shows a decrease of Afs 5.3 billion in the 6th
Other Deposit Accounts 2.7 - 0.0 - month. The amount of decrease is less than Afs 8
Loans 12.3 18.2 0.4 - billion decreased in the previous month. The change is
Loans 2.1 1.6 0.4 - substantially more than the same period in 1395.
Advances 10.1 16.6 - -
Other Accounts Receivable 88.2 20.0 11.2 - Glossary:
Clearing Accounts (87.8) 20.0 11.2 -
Other Current Assets 176.0 - - - Treasury Single Account: The main bank account of the
Other Assets (8,547.5) (8,869.1) (1,235.7) 3,736.2 Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (8,547.5) (8,869.1) (1,235.7) 3,736.2 Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities (652.2) (639.2) (514.0) 14.4
Accounts Receivable: outstanding payments due to the
Domestic (447.6) (125.2) (432.5) 194.0
Government
Accounts Payable 1,144.4 53.4 (639.1) 81.4
Accounts Payable - Suppliers 1,137.1 127.6 (656.3) 89.1 Accounts Payable: outstanding payments owed by the
Accounts Payable - Other 7.2 (74.2) 17.2 (7.7) Government.
Pension Liabilities 1.7 138.0 1.7 (1.7)
Other Payables - 0.0 - 0.0 Financial Assets: A financial claim on an asset that is
Other Liabilities (1,593.6) (316.6) 204.9 114.2 usually documented by some type of legal
Foreign (204.6) (514.0) (81.5) (179.5) 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 (224.3) (514.0) (79.5) (179.5)
items
Currency Gain/Loss 19.7 - (1.9) -

17