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Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Saratan
Month 7

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%
9% Domestic Revenue Raised YTD
Security
6%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 90.7 bn
4% 46%
Education
Health Change on Last Year
Agriculture and Rural Development
13%
Social Protection 0.2%
Economic Governance and Private Sector Development
Unclassified
11%
6%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 7 Report
400000 Revenue 1396
350000 120000
300000 Revenue 1395
100000
250000
Target 1396 80000
200000 1395 YTD 1396 YTD

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

AFMIS Download: 07 January 2018 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
40000
40000
35000
35000
30000
30000
25000
25000
20000
20000
15000
15000
10000
10000
5000
5000 Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t

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 52.6% 30.1% 12.9% 53.9% 20.2%

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

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 General Directorate of National Security 73.0% 1 Ministry of State and Parliamentart Affairs 68.0%
2 Office of Disaster Preparedness 66.8% 2 Ministry of Foreign Affairs 39.5%
3 National Assembly Wolesi Jirga 60.1% 3 Ministry of Agriculture 38.7%
4 Ministry of Martyrs, Disabled and Social Affairs 55.3% 4 Ministry of Finance 35.9%
5 Ministry of Urban Development 54.6% 5 Ministry of Urban Development 31.9%
6 National Assembly Meshanro Jirga 54.3% 6 Ministry of Public Health 30.8%
7 Science Academy 53.8% 7 Ministry of Economy 30.6%
8 Supreme Court 52.7% 8 General Directorate of National Security 30.2%
9 Ministry of Energy and Water 52.7% 9 Ministry of Martyrs, Disabled and Social Affairs 28.5%
10 Presidential Protective Service 52.3% 10 Ministry of Public Works 27.7%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 44.1% 1 Ministry of Public Works 27.7%
2 Ministry of Interior 45.6% 2 Ministry of Public Health 30.8%
3 Ministry of Education 48.1% 3 Ministry of Rural Rehabilitation and Development 27.2%
4 Ministry of Martyrs, Disabled and Social Affairs 55.3% 4 Ministry of Agriculture 38.7%
5 General Directorate of National Security 73.0% 5 Da Brishna Shirkat 15.4%
6 Ministry of Finance 17.3% 6 Ministry of Education 17.1%
7 Ministry of Foreign Affairs 50.8% 7 Ministry of Finance 35.9%
8 Ministry of Higher Education 42.5% 8 Ministry of Energy and Water 21.2%
9 Ministry of Public Health 46.7% 9 Ministry of Urban Development 31.9%
10 Supreme Court 52.7% 10 Municipalities
Expected Execution 58.3% Expected Execution 58.3%

5
Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 7 YTD Month 7 Budget Month 7 YTD Month 7 Month YTD
This sheet overviews the whole financial
Revenue 207336 21165 411803 174034 33016 56.0% -16% operations of the Government, and how they
Tax Revenue 54702 7960 108957 64875 10583 33.0% 19% were paid for.
Fixed Taxes 5844 767 17658 6959 959 25.0% 19%
Notes:
Taxes on Income and Profits 13184 2575 26088 16397 2493 -3.2% 24%
Taxes on Property 241 20 467 262 28 43.0% 9% - On year to date, total revenue collections
Taxes on Goods and Services 16028 2393 30936 19148 4001 67.2% 19% was Afs 174 billion, out of which Afs 33 billion
Taxes on International Trade 16927 1946 33807 20520 2869 47.5% 21% was collected in the month 7. This shows
Other Taxes 2478 260 0 1589 232 -10.7% -36% that revenue collection improved
Grants 116861 9641 258803 83339 19120 98.3% -29% dramatically in the month 7 of 1396. Revenue
Foreign Governments 116861 9641 83339 19120 98.3% -29% collected in the month 7 was 56% more than
International Organisation 0 0 0 0 - - the same month in 1395. While revenue
collection for all 7 months (YTD) was
Other Revenue 33270 3161 38989 23206 2965 -6.2% -30%
decreased to 16% less than revenue collected
Property Income 786 102 1999 1021 148 45.0% 30% in 7 months in 1395.
Sales of Goods and Services 3231 240 6258 4301 343 42.6% 33% - On year to date, collections in from taxes on
Fines & Penalties 14035 1638 27689 14752 2078 26.9% 5% income and profits, tax on goods and
Extractive Industry - Royalties & Fees 753 544 1475 678 47 -91.4% -10% services, tax on international trade have
Others 14466 637 1568 2453 350 -45.0% -83% increased as a result of improved business
Social Contributions 2503 403 5055 2614 347 -13.8% 4% activity during the year, while other tax have
reduced dramatically refliceting an reduction
Expenditure 145646 28879 293771 142970 23590 -18.3% -2% in retail activity from the low base last year.
Compensation of Employees 89771 17194 181297 95449 14449 -16.0% 6%
- Revenue collection up to 7 months in 1396
Uses of Goods and Services 41959 8610 110644 33284 7027 -18.4% -21% makes 42.2% of target revenue, and month 7
Consumption of Fixed Capital 0 0 0 0 0 - - alone makes 8% of target revenue.
Interest 293 101 1831 236 17 -83.4% -19% - Expenditure in the month 7 was very less to
Subsidies 1050 350 0 699 0 -100.0% -33% 18.3% , similarly on year to date it is 2
Grants 132 28 0 160 53 89.1% 22% percent less than the same period in the
Social Benefits 12441 2595 0 13141 2044 -21.2% 6% previous year. 48.6% of operating budget was
Other Expense 0 0 0 0 0 - - spent in the 7 months of the year.

- The balance is positive in month 7,


Net Operating Balance 61689 -7714 118031 31064 9426 -222.2% -50%
reflecting more revenue collection. than
spending.
Net Acquistion of Non-Financial Assets 20026 4098 107684 21690 3825 -6.7% 8% Glossary:
Fixed Assets 19485 4028 21501 3794 -5.8% 10%
Acquisition of Fixed Assets 20578 4028 21537 3796 -5.8% 5% YTD: Year to Date, the total collection since
Sale of Fixed Assets (-) -1092 0 -35 -2 487.6% -97% the start of the year, up to the current point.
Change in Inventories 0 0 0 0 - -
Valuables 1 0 0 0 - -100% Net Operating Balance: revenues minus non-
capital expenditures (noted in this table as
Non-Produced Assets 540 70 188 30 -56.4% -65%
just expenditures)

Net Lending/Borrowing 41664 -11812 10347 9375 5601 -147.4% -77% Net Lending/Borrowing: the net operating
balance, minus net acquisition of non-
Transactions in Financial Assets -41664 11812 -10347 -9363 -5602 -147.4% -78% financial assets
Net Acquisition of Financial Assets -41832 10991 -10442 -5889 -153.6% -75%
Domestic -41832 10991 -10442 -5889 -153.6% -75%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 168 820 1079 287 -65.0% 541%
Domestic 452 900 1524 385 -57.3% 237%
Foreign -284 -79 -445 -97 23.1% 57%

Discrepancy 0 0 0 11 0 ########## -

6
Table 2: Revenue Summary Table
Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 7 YTD Month 7 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 207335.9 174033.7 21164.6 33016.4 411802.5 35761.7 -7.7% -16.1% 56%
Domestic Revenues 90474.7 90694.4 11524.0 13896.2 153000.0 12038.1 15.4% 0.2% 21% Notes:

Tax Revenues 54702.0 64874.8 7960.5 10583.5 108956.7 8469.1 25.0% 18.6% 33% Revenue for the month has:
Fixed Taxes 5843.9 6958.7 767.2 959.2 17658.0 1247.5 -23.1% 19.1% 25%
Income Taxes 13183.9 16396.5 2574.6 2493.5 26088.0 2346.0 6.3% 24.4% -3% - Out of total revenue collected up to month 7
Property Taxes 240.7 262.5 19.8 28.2 467.4 30.0 -5.9% 9.1% 43% of FY1396, Afs 90.6 billion was collected from
Sales Taxes 16028.3 19147.6 2393.0 4001.1 30936.0 2221.1 80.1% 19.5% 67% domestic sources (grants deducted). In month
Other Taxes 2478.2 0.0 260.3 0.0 0.0 0.0 - -100.0% -100% 7 alone Afs 13.8 billion revenue was collected
Tax Penalties and Fines 0.0 1589.2 0.0 232.4 0.0 0.0 - - -
from domestic sources.
Customs Duty, Import Taxes 16927.0 20520.2 1945.5 2869.0 33807.3 2624.4 9.3% 21.2% 47%
- YTD domestic revenue collection was 0.2%
Non Tax Revenue 35772.7 25819.5 3563.5 3312.7 44043.3 3569.1 -7.2% -27.8% -7% more than the same period in FY1395.
Income from Capital Property 785.6 1021.5 101.9 147.8 1999.1 219.4 -32.6% 30.0% 45%
Sales of Goods and Services 3231.1 4301.2 240.3 342.8 6258.5 518.9 -33.9% 33.1% 43% - Major growing line: Sale tax, custom duty,
Administrative Fees 13330.1 14392.4 1494.4 2022.5 26470.3 1984.3 1.9% 8.0% 35% income tax, miscellaneous revenue.
Royalties 110.1 220.4 8.1 31.0 290.9 13.5 128.8% 100.2% 284% - Major falling line: extractive industry, non
Non Tax Fines and Penalties 704.9 359.5 143.3 55.3 1218.5 95.4 -42.0% -49.0% -61%
tax fines and penalties have fallen down.
Extractive Industry 642.4 457.9 535.9 16.0 1183.8 212.9 -92.5% -28.7% -97%
Miscellaneous Revenue 14465.6 2453.0 637.0 350.1 1567.7 85.3 310.6% -83.0% -45%
However ,classifying the large miscellanious
Social Contributions 2502.9 2613.6 402.7 347.3 5054.7 439.4 -21.0% 4.4% -14% revenue may change various revenue
categories's compositon.
Grants 116861.1 83339.4 9640.6 19120.2 258802.5 23723.6 -0.2 -28.7% 98%
Foreign Governments 116861.1 83339.4 9640.6 19120.2 -28.7% 98% Glossary:
Foreign Governments - Current 89157.7 61437.8 6082.1 15295.3 -31.1% 151%
Domestic Revenues: the total revenues collected by the
Foreign Governments - Capital 27703.4 21901.6 3558.5 3824.9 -20.9% 7% 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
Other Government Units - Capital 0.0 0.0 0.0 0.0 - - sometimes can be spent at the discretion of the recipient
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS
Government

7
Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 1 2 3 4 5 6 7

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 36.8 28.9 43.1 40.7 46.0 38.7 28.2
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 111.2 150.0 156.8 158.7 170.6 126.4 147.8
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 535.1 868.2 528.3 523.1 1105.4 398.5 342.8
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 46.8 25.1 13.3 32.9 32.3 39.1 31.0
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 39.8 39.2 56.5 42.6 64.5 61.5 55.3
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 5.1 352.1 10.2 13.6 41.2 19.6 16.0
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 277.6 5.5 378.8 554.1 425.4 461.4 350.1
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 2.5 175.3 760.9 427.5 419.6 480.6 347.3

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9
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 7 YTD Month 6 Month 7 Target Target M-o-M Y-o-Y
Kabul 1554.7 1788.0 219.9 157.3 165.6 348.1 513.6% -24.7% 5.3% This sheet shows the revenue collected by each of the 34
Kapisa 95.0 107.9 27.8 16.1 18.6 140.3 76.9% -33.0% 15.5% provinces, and the central Ministries.
Parwan 158.3 192.7 26.3 28.2 22.4 402.8 47.8% -14.8% -20.6%
Wardak 121.7 112.8 24.0 16.5 21.5 13116.1 0.9% -10.2% 30.3%
Logar 145.3 97.2 15.2 75.8 12.9 184.8 52.6% -15.0% -82.9% Notes:
Nangarhar 7767.4 8736.4 1454.1 1098.5 1125.4 65087.3 13.4% -22.6% 2.5%
Laghman 118.7 135.3 16.7 17.8 17.3 132.7 101.9% 3.4% -2.7% - Up to month 7 of FY1396 out of total
Pangsher 53.6 92.5 6.4 7.2 7.3 5287.0 1.7% 12.5% 0.5%
Baghlan 181.6 235.8 34.3 31.8 32.3 1733.9 13.6% -5.7% 1.9% revenue 42.9% was collected by Central
Bamyan 76.8 107.3 11.4 14.5 14.7 453.7 23.7% 28.9% 1.2% Ministries and the remaining 57.1% of
Ghazni 224.5 249.1 34.4 28.2 30.5 184.1 135.3% -11.6% 7.9% the revenue was collected by the
Paktika 161.9 250.1 112.7 19.1 22.5 695.4 36.0% -80.0% 17.9%
Paktiya 720.8 541.0 57.6 99.2 95.5 21678.3 2.5% 65.8% -3.7%
Mustawfiasts.
Khost 375.6 186.2 17.8 19.6 19.6 328.5 56.7% 9.6% -0.3% - Herat, Kandahar, Nangarhar, Balkh,
Kunar 111.1 155.2 22.8 13.7 17.2 2979.0 5.2% -24.5% 26.1% Farah, and Nimroz were the top revenue
Nuristan 23.1 26.8 23.9 3.0 0.0 7088.2 0.4% -100.0% -100.0%
collecting provinces, that collected more
Badakhshan 183.8 197.6 26.9 24.3 25.3 197.1 100.2% -6.0% 4.4%
Takhar 193.0 222.6 38.8 33.6 26.8 593.5 37.5% -31.0% -20.3% than Afs 1 billion.
Kunduz 419.6 701.2 94.2 42.7 111.3 230.3 304.4% 18.2% 160.6%
Samangan 89.7 785.8 12.6 19.0 12.2 803.3 97.8% -2.8% -35.7% - Typically those on the border will have
Balkh 6875.0 7943.9 1087.6 878.8 1163.1 241.1 3294.7% 6.9% 32.4%
Saripul 78.0 85.5 12.3 13.6 11.4 199.9 42.8% -7.2% -15.8% higher collection given the customs
Ghor 87.8 77.7 12.8 16.5 13.0 15297.3 0.5% 2.2% -21.0% revenue generated there.
Dikondy 56.9 62.2 16.8 14.9 10.3 12118.5 0.5% -38.7% -31.0%
Uruzgan 27.7 35.2 5.5 4.3 7.1 61.8 57.0% 28.7% 65.9% Glossary:
Zabul 48.5 164.0 9.7 8.9 9.7 0.0 - 0.8% 9.2%
Kandahar 3681.7 4056.5 656.2 533.8 528.0 327.9 1237.2% -19.5% -1.1% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Jawzjan 151.6 184.7 24.9 19.8 24.7 1457.1 12.7% -0.7% 24.6%
the country.
Faryab 887.1 1582.2 243.4 121.7 256.6 106.3 1488.9% 5.4% 110.8%
Helmand 351.8 391.0 62.7 89.4 47.4 331.4 118.0% -24.4% -47.0% M-o-M: Month on Month - the change since the last month.
Badghis 62.0 80.9 13.0 10.4 22.6 174.8 46.3% 74.3% 116.7%
Herat 11058.7 12447.9 2592.4 1512.3 2088.4 176.7 7044.6% -19.4% 38.1% Y-o-Y: Year on Year - the change since the same month last
Farah 2637.3 2961.0 526.8 286.8 372.6 414.1 715.1% -29.3% 29.9% year.
Nimroz 6533.7 6769.2 1394.8 547.1 789.9 66.7 10154.4% -43.4% 44.4%
Central Ministries 45160.6 38931.6 4526.8 5699.7 6752.6 256.1 15203.5% 49.2% 18.5%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 90474.7 90694.8 13463.5 11524.0 13896.3 153000.0 59.3% 3.2% 20.6%

9
Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 7 YTD Month 6 Month 7 Budget Budget
Total Gross Expenditure 166764.5 164694.7 33774.2 32976.6 27416.5 427721.4 38.5% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 298.1 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 165672.1 164659.2 33751.6 32976.3 27414.9
Notes:
Compensation of Employees 89770.9 95449.5 14820.8 17194.3 14449.3 181297.1 52.6%
of which operating budget 89770.86822 95449.5 12245.80818 17194.32084 14449.3126 181297.1 52.6%
Wages and Salaries 85305.1 90379.6 13894.9 16435.9 13772.0
- In YTD of FY1396, 38.5% of total budget was spent.
Wages and Salaries in Cash 73398.3 77513.2 11971.6 13671.9 11262.8 - Expenditure on salaries has increased in
Wages and Salaries in Kind 11763.4 12759.5 1915.8 2704.5 2494.0 comparison to FY1395 in both YTD and monthly
Wages and Salary Advance 143.4 106.9 7.5 59.4 15.3
basis.
Social Benefits 1551.5 1919.1 424.4 234.1 302.4
Social Benefits - in Cash 1551.5 1919.1 424.4 234.1 302.4 - Spending rate for most expenditure objects were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 more than 30%.
Return of Salaries -132.2 -129.1 -25.2 -26.7 -19.0 - Social transfers and compensation of Employees
Other Compensation 3046.5 3279.9 526.7 551.0 393.8
were among the hightest spending itmes.
Use of Goods and Services 41959.4 33283.9 9336.4 8609.7 7026.7 110643.6 30.1% -However other elements of expenditure including:
of which operating budget 24448.0 16588.8 3877.2 5580.1 3788.6 57100.7 29.1% communications, repairs and maintenance, other
Travel 1484.3 1456.6 273.3 286.4 205.8
Communications 1370.3 1251.6 292.0 342.2 285.9
goods and services, and fuel use have fallen both
Contracted Services 11997.9 12555.5 3653.9 2056.9 2489.7 UTD and on monthly basis.
Repairs and Maintenance 2248.3 1574.5 444.1 390.5 360.3
Utilities 1989.3 1888.6 229.4 275.4 621.3
Glossary:
Fuel 13417.9 6655.7 1628.3 3101.1 1308.6
Other Use of Goods and Services 9451.4 7901.5 2815.4 2157.2 1754.9
Total Gross Expenditure: the total expenditures including interest payments
Tools and materials (< 50,000) 1466.4 2630.3 577.8 377.6 1006.9 .
Other Expenses 2705.3 1471.5 440.0 1194.8 178.4
Advances and Return of Expenditure 5279.6 3799.7 1797.6 584.7 569.6 Core Budget: The operating budget plus the development budget

Interest 293.1 236.1 89.4 101.2 16.8 1830.8 12.9% Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
To Non-Residents 293.1 236.1 89.4 101.2 16.8 does not result in the acquisition of a fixed asset. For example payments for
electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Social Transfers 13623.0 14000.0 3568.5 2973.4 2097.3 25968.0 53.9%
recurrent items and vice versa
Subsidies 1050.0 699.2 350.0 350.0 0.0
Grants to Government Units & Other organisations 131.7 160.1 49.4 28.2 53.4 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 example a tractor or irrigation pump (also called Capital Expenditure)
Grants to Foreign Government - Capital 119.9 108.2 28.4 27.1 41.0
Grants to other Government Units - Current 11.8 51.9 21.0 1.2 12.4 Compensation of Employees: The total remuneration, in cash or kind,
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 payable to an employee for work done during the accounting period. It
Social Security 11719.4 12492.8 3120.8 2361.2 1878.2 consists of wages, salaries, and social contributions made on behalf of
employees to social insurance schemes. Excluded are amounts paid to
Other Social Transfers 721.9 647.9 48.3 234.0 165.7
contractors, self-employed outworkers, and other workers who are not
Social Assistance 8.3 6.4 1.1 2.0 0.7
employees.
Advance Subsides, Grants 713.6 641.6 47.2 232.0 165.0
Goods and Services: Expenditure items such as electricity costs,
maintenance and repair, consultancy services and items with a purchase
Gross Acquisition of Nonfinancial Assets 21118.1 21725.2 5959.1 4098.0 3826.3 107683.8 20.2% value below Afs 50,000
of which operating budget 1500.4 1210.9 301.6 235.1 231.3 10190.5 11.9%
Net Acquisition of Nonfinancial Assets 20025.7 21689.7 5936.6 4097.7 3824.8 Subsidies: Payments made to State Owned Enterprises to help them cover
Sale of Land and Buildings -1092.4 -35.5 -22.6 -0.3 -1.5 their costs
Buildings and Structures 13288.0 15165.4 4256.7 3070.1 3069.7
Transfers: Payments to a person or organization for which no service is
Machinery / Equipment (>50,000) 5057.0 3648.2 694.0 755.9 366.5 received, for which pension payments and subsidies
Valuables 0.7 0.0 0.0 0.0 0.0
Land 539.6 188.5 20.9 69.8 30.4 Interest Payments: The interest paid on outstanding loans
Capital Advance Payments 2232.8 2723.1 987.6 202.2 359.7
Contingency Funds: Items listed in the operating and development budgets
Memorandum Items that may require funding. Throughout the year, funding from contingency
Contingency Funds 298.1 reserve items may be allocated to the budgets of budgetary units during the
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 7 YTD Month 6 Month 7 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 129314.2 127278.5 17980.2 25852.1 20571.0 275237.9 46.2% 14.4% -20.4% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 128221.8 127243.1 17979.0 25851.8 20569.5 14.4% -20.4%
Notes:
Compensation of Employees 89770.9 95449.5 12245.8 17194.3 14449.3 181297.1 52.6% 18.0% -16.0%
Wages and Salaries 85305.1 90379.6 11576.4 16435.9 13772.0 19.0% -16.2%
Wages and Salaries in Cash 73398.3 77513.2 10290.1 13671.9 11262.8 9.5% -17.6% - Gross operating expenditure rate YTD was
Wages and Salaries in Kind 11763.4 12759.5 1277.7 2704.5 2494.0 95.2% -7.8% 46.2% of the total operating budget.
Wages and Salary Advance 143.4 106.9 8.6 59.4 15.3 78% -74% - Gross operating spending reduced by 20.4%
Social Benefits 1551.5 1919.1 263.1 234.1 302.4 14.9% 29.2%
Social Benefits - in Cash 1551.5 1919.1 263.1 234.1 302.4 14.9% 29.2%
as compared to the same period in the
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - - previous year.
Return of Salaries -132.2 -129.1 -22.9 -26.7 -19.0 -16.9% -28.8% - Among expenditure items, spending on
Other Compensation 3046.5 3279.9 429.1 551.0 393.8 -8.2% -28.5%
social transfer, and compensation of
Use of Goods and Services 24448.0 16588.8 3877.2 5580.1 3788.6 57100.7 29.1% -2.3% -32.1% employees were higher.
Travel 1223.8 1228.9 291.5 238.3 149.6 -48.7% -37.2%
Communications 1370.3 1251.6 381.4 342.2 285.9 -25.0% -16.4% - Tools and materials costs less than Afs
Contracted Services 731.6 813.4 147.3 138.1 157.8 7.1% 14.2%
Repairs and Maintenance 2248.3 1574.5 456.6 390.5 360.3 -21.1% -7.7% 50,000 are classified as a Goods and
Utilities 1989.3 1888.5 266.9 275.4 621.3 132.8% 125.6% Services, not a capital, expenditure.
Fuel 13382.7 6625.3 1688.8 3094.1 1303.0 -22.8% -57.9%
Other Use of Goods and Services 3502.0 3206.7 644.7 1101.5 910.7 41.3% -17.3%
Tools and materials (< 50,000) 816.4 1811.3 178.3 120.6 766.6 330.1% 535.5%
- Operations expenditure is mainly
Other Expenses 2265.1 1324.4 336.4 916.9 159.8 -52.5% -82.6% composed of salaries, which to date have
Advances and Return of Expenditure 420.5 71.0 130.0 63.9 -15.7 -112.0% -124.5% made up 74.9% of operating expenditure.
Interest 293.1 236.1 31.8 101.2 16.8 1830.8 12.9% -47.0% -83.4% Glossary:
To Non-Residents 293.1 236.1 31.8 101.2 16.8 -47.0% -83.4%
Total Gross Expenditure: the total expenditures including interest
Social Transfers 13301.8 13793.3 1523.9 2741.4 2084.9 24818.8 55.6% 36.8% -23.9% payments
Subsidies 1050.0 700.0 0.0 350.0 0.0 - -100.0%
Operating Budget: the Government budget is split into operating
Grants to Government Units & Other organisations 131.7 122.8 17.3 28.2 41.0 137.1% 45.2%
and development. Operating is the expenditure not targeted
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - - towards particular development projects under the NPPs.
Grants to Foreign Government - Capital 119.9 108.2 14.7 27.1 41.0 179.0% 51.4%
Grants to other Government Units - Current 11.8 14.7 2.6 1.2 0.0 -100.0% -100.0% Development Budget: The Government budget for development
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - projects implemented by Government agencies. It contains
Social Security 11719.4 12492.8 1504.4 2361.2 1878.2 24.8% -20.5% recurrent and capital expenditure in Afghanistan. These projects
Other Social Transfers 400.7 477.6 2.2 2.0 165.7 7607.0% 8185.0% are mainly donor funded. The Development Budget is sometimes
Social Assistance 8.3 6.4 2.2 2.0 0.7 -67.4% -65.0% referred to as the Capital Budget in other countries
Advance Subsides, Grants 392.4 471.2 0.0 0.0 165.0 - -

Gross Acquisition of Nonfinancial Assets 1500.4 1210.9 301.6 235.1 231.3 10190.5 11.9% -23.3% -1.6%
Net Acquisition of Nonfinancial Assets 408.0 1175.4 300.4 234.8 229.8 -23.5% -2.1%
Sale of Land and Buildings -1092.4 -35.5 -1.2 -0.3 -1.5 30.6% 487.6%
Buildings and Structures 1042.3 670.2 141.8 155.2 17.0 -88.0% -89.1%
Machinery / Equipment (>50,000) 210.9 354.6 11.3 39.3 192.9 1610.0% 391.3%
Valuables 0.4 0.0 0.0 0.0 0.0 - -
Land 245.3 177.5 148.3 39.9 21.4 -85.6% -46.5%
Capital Advance Payments 1.5 8.6 0.1 0.6 0.1 42.7% -78%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
Table 7: Expenditure by Ministry
1395 1396 1395 1396 1396 % YTD % Change Overview:
Month 7 YTD Month 7 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 167176.7 165306.1 33164.5 27512.8 427721.4 38.6% -1.1% -17.0% undertaken by each Ministry, so you can see how
163975.8 161922.4 32379.0 26931.6 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 32626.0 29787.3 6100.2 4723.3 65711.4 45.3% -8.7% -22.6% much they have managed to spend to date.
Ministry of Defence 34233.4 30657.8 6652.5 4607.6 69588.5 44.1% -10.4% -30.7%
Ministry of Foreign Affairs 2280.8 2882.7 166.0 273.0 5868.3 49.1% 26.4% 64.5% Notes:
Presidential Protective Service 790.3 844.1 125.0 141.0 1748.2 48.3% 6.8% 12.8%
General Directorate of National Security 9320.8 11064.4 3096.4 3558.4 15226.5 72.7% 18.7% 14.9% - Spending on security, social
Total Security 79251.1 75236.4 16140.1 13303.3 158142.9 47.6% -5.1% -17.6% protection sectors were higher than
40% of their respective sectoral
Presidents Office 0.0 - - -
budget in the YTD budget of the
National Assembly Meshanro Jirga 262.3 289.1 53.9 50.3 556.7 51.9% 10.2% -6.8%
National Assembly Wolesi Jirga 980.9 996.8 266.5 197.3 1735.5 57.4% 1.6% -26.0%
FY1396.
Supreme Court 1788.1 1830.5 284.5 222.6 3594.1 50.9% 2.4% -21.7% - Expenditure for several objects were
Ministry of Justice 347.1 442.0 54.0 129.8 1197.8 36.9% 27.3% 140.4% less than the same period in 1395.
Administrative Affairs 2267.1 2684.9 328.5 419.7 6499.5 41.3% 18.4% 27.8% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 96.7 68.5 13.0 21.4 165.9 41.3% -29.2% 64.1% spending objects were relatively more
Ministry of Haj and Religious Affairs 495.9 604.1 92.8 121.9 1881.4 32.1% 21.8% 31.4% than the spending rate in the previous
Attorney General 635.3 1074.1 93.7 126.3 2333.4 46.0% 69.1% 34.7%
month.
Election Commission 102.5 135.8 27.4 23.0 415.0 32.7% 32.5% -16.3%
- General Directorate of National
IARCSC 232.1 195.2 33.9 28.1 1188.3 16.4% -15.9% -17.2%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - Security, Office of Disaster
Independent Board of new Kabul 53.5 340.9 10.6 2.6 5323.6 6.4% 537.4% -74.9% preparedness, National Assembly
Afghanistan Independent Human Rights Commission 72.1 - - - Wolesi Jirga were the top spending
The High office of Oversight and Anti Corruption 82.4 63.8 9.4 10.1 164.5 38.8% -22.5% 7.6% agencies in the 7 months.
Independent Directorate of Local Governance 1342.1 1772.0 215.9 278.4 5274.3 33.6% 32.0% 29.0%
Total Governance, Rule of Law and Human Rights 8685.8 10497.6 1484.1 1631.5 30474.4 34.4% 20.9% 9.9% - Spedning on Security sector has
reduced in yearly expenditure, this is
Ministry of Public Works 6782.7 7891.4 1094.6 968.0 27681.0 28.5% 16.3% -11.6%
Ministry of Transport and Aviation 139.0 163.9 23.8 18.9 383.1 42.8% 17.9% -20.4% due to less spending by Minisry of
Ministry of Communication 444.1 353.6 79.0 58.5 2675.1 13.2% -20.4% -26.0% Interior and Defence.
Ministry of Energy and Water 2284.2 2136.1 803.2 433.2 8675.7 24.6% -6.5% -46.1%
Water Supply and Canalization Corporation 433.0 - - -
Glossary:
Da Brishna Shirkat 5030.4 3112.1 830.4 83.7 20202.6 15.4% -38.1% -89.9%
Ministry of Urban Development 733.4 1656.4 226.7 181.9 4863.1 34.1% 125.8% -19.7% Total Gross Expenditure: the total expenditures
Independent Board of new Kabul 1800.1 - - - including interest payments
Ministry of Mines and Industries 830.8 587.3 339.1 54.5 2298.8 25.5% -29.3% -83.9%
Geodesy and Cartography Office 89.8 1.6 15.6 0.0 12.8 12.7% -98.2% -100.0% Operating Budget: the Government budget is
Directorate of Environment 104.9 111.9 17.4 19.6 308.7 36.2% 6.7% 12.4% split into operating and development. Operating
Afghanistan High Atomic Energy Commission 18.5 22.4 3.0 3.7 58.5 38.3% 21.3% 25.0% is the expenditure not targeted towards
Municipalities 595.1 1103.5 43.1 169.5 0.0 - 85.4% 293.4% particular development projects under the NPPs.
Total Infrastructure and Natural Resources 17052.9 17140.3 3475.7 1991.5 69392.5 24.7% 0.5% -42.7%

12
Ministry of Education 17946.9 18085.7 3218.0 2569.0 45251.4 40.0% 0.8% -20.2%
Ministry of Higher Education 3048.4 2838.9 497.5 503.5 8272.1 34.3% -6.9% 1.2%
Ministry of Information and Culture 290.3 372.6 54.9 77.0 1230.2 30.3% 28.4% 40.2%
Science Academy 109.1 133.0 18.7 30.8 273.5 48.6% 21.9% 65.0%
National Olympic Committee 85.4 163.7 13.4 52.6 606.5 27.0% 91.7% 294.1%
Total Education 21480.0 21593.9 3802.5 3232.9 55633.7 38.8% 0.5% -15.0%

Ministry of Public Health 7195.4 7130.8 883.0 1950.5 20940.4 34.1% -0.9% 120.9%
Total Health 7195.4 7130.8 883.0 1950.5 20940.4 34.1% -0.9% 120.9%

Ministry of Agriculture 3615.7 4683.8 988.3 560.8 11710.1 40.0% 29.5% -43.3%
Ministry of Counter Narcotics 372.9 439.0 89.1 87.0 1499.2 29.3% 17.7% -2.3%
Ministry of Rural Rehabilitation and Development 6930.4 5253.9 950.1 1142.9 19065.3 27.6% -24.2% 20.3%
Total Agriculture and Rural Development 10919.0 10376.6 2027.5 1790.7 32274.6 32.2% -5.0% -11.7%

Ministry of Frontiers and Tribal Affairs 214.7 228.3 45.2 29.9 619.5 36.8% 6.3% -33.8%
Ministry of Martyrs, Disabled and Social Affairs 12575.4 13362.8 2497.0 1981.0 24634.5 54.2% 6.3% -20.7%
Ministry of Refugees and Repatriates 134.2 221.0 21.4 60.6 597.1 37.0% 64.7% 183.2%
Ministry of Women Affairs 117.3 110.8 14.2 16.6 273.1 40.6% -5.5% 17.0%
Office of Disaster Preparedness 514.6 563.8 34.8 209.4 843.3 66.8% 9.5% 502.3%
Directorate of Kochis 43.4 86.3 9.9 14.4 404.0 21.4% 98.8% 45.6%
Total Social Protection 13599.7 14573.0 2622.4 2311.9 27371.6 53.2% 7.2% -11.8%

Ministry of Finance 4315.2 4298.0 1441.6 597.7 19663.4 21.9% -0.4% -58.5%
Ministry of Commerce 679.3 348.7 195.1 25.4 929.5 37.5% -48.7% -87.0%
Ministry of Economy 183.1 240.7 24.6 27.8 626.9 38.4% 31.5% 13.1%
Control and Audit Office 165.4 177.9 26.7 52.2 566.1 31.4% 7.6% 95.2%
Central Statistics Office 84.9 79.6 17.4 11.7 235.4 33.8% -6.3% -32.7%
Afghanistan National Standard Authority 42.7 58.4 6.4 4.5 304.4 19.2% 36.7% -30.3%
Total Economic Governance and Private Sector Development 5470.6 5203.4 1711.8 719.3 22325.7 23.3% -4.9% -58.0%

Afghanistan Investment Support Agency 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 321.2 170.3 232.0 0.0 1007.5 16.9% -47.0% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 3201.0 3383.3 785.5 580.8 10158.0 33.3% 5.7% -26.1%
Total Unclassified 3522.1 3553.6 1017.5 580.8 11165.5 31.8% 0.9% -42.9%

13
Table 8: Expenditure by COFOG
1395 1396 1395 1396 Overview:
Month 7 YTD Month 7
General Public Services 21802.4 22093.5 4722.0 2685.4 This sheet breaks down expenditure by the UN
Recurrent Expenditure 15205.1 17194.1 3683.7 2139.7 COFOG classification, so you can see which
Capital Expenditure 6597.3 4899.4 1038.2 545.7 priority areas received what.
Defence 45337.2 43661.2 10004.1 8568.8
Notes:
Recurrent Expenditure 44819.2 43364.7 9866.3 8432.7
Capital Expenditure 518.1 296.5 137.8 136.0 - On YTD, the Government expenditure in the
Public Order and Safety 35410.3 33161.2 6542.8 5199.2 defence sector, and Public order and safety
Recurrent Expenditure 35071.6 32817.3 6496.5 5082.0 has slightly declined, where as its expenditure
Capital Expenditure 338.8 343.9 46.2 117.2 on general public service has increased.
Economic Affairs 21920.3 21021.0 4389.2 3490.5
Recurrent Expenditure 10789.6 8842.8 2049.3 1088.0 - Increase in capital expenditure on housing
Capital Expenditure 11130.7 12178.2 2339.9 2402.5 and communal amenities sectors reflect rising
need for financing operational cost of the
Environmental Protection 298.5 820.2 24.8 95.6
existing capitals.
Recurrent Expenditure 99.4 110.4 17.1 19.7
Capital Expenditure 199.0 709.8 7.7 75.9 Glossary:
Housing and Communal Amenities 815.8 1915.0 242.8 138.1
Recurrent Expenditure 323.4 439.6 61.2 46.2 COFOG: Classifications of the Functions of
Capital Expenditure 492.4 1475.4 181.6 91.9 Government, is a UN classification breaking
Health 7254.2 7199.3 891.7 1967.4 down Government expenditure by key policy
Recurrent Expenditure 6528.9 6663.5 756.3 1864.3 areas.
Recurrent Expenditure: is expenditure on non-
Capital Expenditure 725.3 535.8 135.4 103.1
capital items, typically salaries etc. These are
Recreation, Culture and Religion 1092.6 1406.8 209.6 291.5
items which need to be repurchased each
Recurrent Expenditure 1000.6 1226.2 171.5 214.8 year.
Capital Expenditure 92.0 180.6 38.1 76.7 Capital Expenditure: is the expenditure on
Education 21141.9 21061.1 3729.5 3100.8 assets.
Recurrent Expenditure 20162.2 20068.3 3564.9 2868.2
Capital Expenditure 979.7 992.8 164.6 232.6
Social Protection 12103.5 12749.2 2408.2 1893.0
Recurrent Expenditure 12058.7 12672.2 2399.7 1853.6
Capital Expenditure 44.8 77.1 8.5 39.3

Total 167176.7 165088.6 33164.5 27430.4

14
Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 7 YTD Month 7 % Growth
Kabul 9996.1 9484.0 1912.5 1186.9 -5.1% -37.9% This sheet overviews the expenditure on provinces. This
Kapisa 1429.8 1416.2 236.8 218.3 -0.9% -7.8% does not give a full overview of the expenditure benefits to
Parwan 2439.3 2163.1 451.4 329.6 -11.3% -27.0% provinces, as some central spending impacts provincial
Wardak 1406.4 1404.9 160.0 230.1 -0.1% 43.9% welfare.
Logar 1047.4 1423.1 143.7 403.0 35.9% 180.4%
Nangarhar 8723.9 8815.9 1166.4 1394.4 1.1% 19.5%
Notes:
Laghman 1296.1 1380.6 170.9 195.6 6.5% 14.5%
Pangsher 866.5 739.8 109.3 108.6 -14.6% -0.6% - On YTD and monthly basis, total expenditures
Baghlan 3486.8 2887.5 522.6 558.8 -17.2% 6.9% in all provinces have seen decline.
Bamyan 1170.0 2399.6 164.1 236.8 105.1% 44.3%
Ghazni 2010.5 2093.8 416.4 442.8 4.1% 6.3% Glossary:
Paktika 1506.0 1343.1 308.1 159.1 -10.8% -48.4%
Paktiya 5898.4 5889.4 1010.5 956.1 -0.2% -5.4% Offshore Payments: payments received by the Government
from outside of Afghanistan, not collected by any of the Line
Khost 1587.9 1649.4 209.9 296.1 3.9% 41.1%
Ministries, or Provinces.
Kunar 1502.5 1867.3 158.6 367.6 24.3% 131.8%
Nuristan 845.7 742.4 148.7 81.3 -12.2% -45.3%
Badakhshan 3104.4 3489.6 415.1 460.1 12.4% 10.9%
Takhar 2540.3 2567.7 758.4 522.8 1.1% -31.1%
Kunduz 2966.0 3091.9 587.0 582.2 4.2% -0.8%
Samangan 1462.8 1024.6 189.8 157.0 -30.0% -17.3%
Balkh 8082.4 7768.2 1414.6 969.9 -3.9% -31.4%
Saripul 1282.1 973.1 152.6 184.2 -24.1% 20.7%
Ghor 1579.4 1137.5 234.7 206.7 -28.0% -11.9%
Dikondy 924.9 962.7 189.9 173.4 4.1% -8.7%
Uruzgan 1073.1 885.7 165.6 106.2 -17.5% -35.9%
Zabul 813.8 1108.0 164.4 194.4 36.2% 18.3%
Kandahar 7571.0 7839.2 1380.2 1056.8 3.5% -23.4%
Jawzjan 1776.8 2376.9 320.5 312.9 33.8% -2.4%
Faryab 1901.6 1932.3 366.6 395.4 1.6% 7.9%
Helmand 5510.9 5793.1 1066.5 747.4 5.1% -29.9%
Badghis 1042.6 961.1 184.7 137.0 -7.8% -25.8%
Herat 6904.2 6905.4 1361.3 1030.2 0.0% -24.3%
Farah 1437.3 1821.9 142.7 209.7 26.8% 46.9%
Nimroz 1013.1 861.0 159.0 137.4 -15.0% -13.6%
Central Ministries 70394.6 67515.0 16612.6 12661.9 -4.1% -23.8%
Offshore Payments 582.5 591.0 8.5 102.1 1.5% 1104.6%
Total 167176.7 165306.1 33164.5 27512.8 -1.1% -17.0%

15
Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:


Month 7 YTD Month 7
Security 79,251.1 75,236.4 16,140.1 13,303.3 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 8,685.8 10,497.6 1,484.1 1,631.5 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 17,052.9 17,140.3 3,475.7 1,991.5 Government's policy priorities.
Education 21,480.0 21,593.9 3,802.5 3,232.9
Glossary:
Health 7,195.4 7,130.8 883.0 1,950.5
Agriculture and Rural Development 10,919.0 10,376.6 2,027.5 1,790.7 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 13,599.7 14,573.0 2,622.4 2,311.9 Development Strategy, the original document setting
Economic Governance and Private Sector Development 5,470.6 5,203.4 1,711.8 719.3 out the development plan for Afghanistan. The sectors
Unclassified 3,522.1 3,553.6 1,017.5 580.8 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 7 YTD Month 7
TOTAL FINANCING (41,663.8) (9,363.2) 11,811.7 (5,601.5) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (41,832.0) (10,441.8) 10,991.2 (5,888.7)
Notes:
Domestic (41,832.0) (10,441.8) 10,991.2 (5,888.7)
Currency and Deposits (18,171.7) (5,591.3) 26,204.5 (9,936.0) - Values in the bracket shows increase in assets and
Treasury Single Account (17,357.2) (3,229.1) 23,785.2 (9,795.2) decrease in liabilties; and values without bracket
Provincial Revenue Accounts (132.0) (190.0) (95.1) - shows increase in liablities and decrease in assets.
Donor Accounts (685.5) (2,172.3) 2,514.0 (140.8) -Financing shows an increase of Afs 5.6 billion in the
Other Deposit Accounts 3.1 0.0 0.4 - 7th month. The amount of increase is more than Afs
Loans 12.6 19.9 0.4 0.8 5.3 billion decreased in the previous month. The
Loans 2.5 3.2 0.4 0.8 change is substantially more than the same period in
1395.
Advances 10.1 16.8 - -
Other Accounts Receivable 58.2 (83.7) (30.0) - Glossary:
Clearing Accounts (117.8) (130.0) (30.0) -
Other Current Assets 176.0 46.3 - - Treasury Single Account: The main bank account of the
Other Assets (23,731.2) (4,786.7) (15,183.7) 4,046.6 Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (23,731.2) (4,786.7) (15,183.7) 4,046.6 Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 168.3 1,078.6 820.5 287.1
Accounts Receivable: outstanding payments due to the
Domestic 452.1 1,523.8 899.7 384.6
Government
Accounts Payable 1,285.1 617.3 140.7 202.7
Accounts Payable - Suppliers 1,268.9 581.4 131.8 196.6 Accounts Payable: outstanding payments owed by the
Accounts Payable - Other 16.2 35.8 8.9 6.2 Government.
Pension Liabilities 6.2 41.8 4.5 (0.6)
Other Payables - 0.0 - - Financial Assets: A financial claim on an asset that is
Other Liabilities (839.2) 864.6 754.4 182.5 usually documented by some type of legal
Foreign (283.8) (445.2) (79.2) (97.5) 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 (313.7) (411.6) (89.4) (97.9)
items
Currency Gain/Loss 29.9 (33.5) 10.2 0.4

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