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Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Asad
Month 8

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
4% 2%
9% Domestic Revenue Raised YTD
Security
7% Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 104. bn
44%
4% Education
Health Change on Last Year
Agriculture and Rural Development
13%
Social Protection 14.0%
Economic Governance and Private Sector Development
Unclassified
11%
6%
Inner Chart is 1396

450000
Overall Revenue Performance to Target Month 8 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: 03 November 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
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 60.9% 35.1% 17.0% 64.1% 26.1%

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

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 General Directorate of National Security 73.4% 1 Ministry of State and Parliamentart Affairs 68.0%
2 Office of Disaster Preparedness 69.0% 2 Ministry of Refugees and Repatriates 54.0%
3 Ministry of Foreign Affairs 66.8% 3 Ministry of Agriculture 49.5%
4 Ministry of Martyrs, Disabled and Social Affairs 66.8% 4 Ministry of Finance 47.6%
5 National Assembly Wolesi Jirga 64.8% 5 Ministry of Foreign Affairs 41.4%
6 Ministry of Energy and Water 62.8% 6 Ministry of Urban Development 39.3%
7 Science Academy 61.4% 7 Ministry of Rural Rehabilitation and Development 37.9%
8 Supreme Court 61.4% 8 General Directorate of National Security 36.2%
9 Ministry of Urban Development 61.1% 9 Ministry of Public Health 35.0%
10 National Assembly Meshanro Jirga 60.9% 10 Ministry of Counter Narcotics 32.8%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 51.2% 1 Ministry of Public Works 30.8%
2 Ministry of Interior 52.9% 2 Ministry of Rural Rehabilitation and Development 37.9%
3 Ministry of Education 57.3% 3 Ministry of Public Health 35.0%
4 Ministry of Martyrs, Disabled and Social Affairs 66.8% 4 Ministry of Agriculture 49.5%
5 General Directorate of National Security 73.4% 5 Da Brishna Shirkat 23.4%
6 Ministry of Foreign Affairs 66.8% 6 Ministry of Education 20.4%
7 Ministry of Finance 21.7% 7 Ministry of Finance 47.6%
8 Ministry of Higher Education 51.9% 8 Ministry of Energy and Water 24.4%
9 Ministry of Public Health 57.0% 9 Ministry of Urban Development 39.3%
10 Supreme Court 61.4% 10 Municipalities
Expected Execution 66.7% Expected Execution 66.7%

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Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1395 1396 Growth Overview:
In millions of Afs Month 8 YTD Month 8 Budget Month 8 YTD Month 8 Month YTD
This sheet overviews the whole financial
Revenue 216650 9314 411803 209272 35238 278.3% -3% operations of the Government, and how they
Tax Revenue 62730 8028 108957 74385 9510 18.5% 19% were paid for.
Fixed Taxes 6724 880 17658 8139 1181 34.2% 21%
Notes:
Taxes on Income and Profits 15502 2318 26088 18534 2138 -7.8% 20%
Taxes on Property 270 29 467 302 40 34.9% 12% - On year to date, total revenue collections
Taxes on Goods and Services 18182 2153 30936 21736 2588 20.2% 20% was Afs 209.2 billion, out of which Afs 35.2
Taxes on International Trade 19181 2254 33807 23852 3332 47.8% 24% billion was collected in the month 8. This
Other Taxes 2872 394 0 1821 232 -41.1% -37% shows that revenue collection improved
Grants 124790 7928 258803 104543 21204 167.4% -16% dramatically in the month 8 of 1396. Revenue
Foreign Governments 124790 7928 104543 21204 167.4% -16% collected in the month 8 was 278.3% more
International Organisation 0 0 0 0 - - than the same month in 1395. While revenue
collection for all 8 months (YTD) was
Other Revenue 26305 -6964 38989 27246 4040 -158.0% 4%
decreased to 3% less than revenue collected
Property Income 1137 351 1999 1149 128 -63.6% 1% in the 8 months in 1395.
Sales of Goods and Services 4067 836 6258 4821 520 -37.8% 19%
Fines & Penalties 16219 2184 27689 17048 2296 5.1% 5% - On year to date, collections all tax
Extractive Industry - Royalties & Fees 781 28 1475 1359 681 2308.7% 74% components have increased as a result of
Others 4102 -10364 1568 2868 415 -104.0% -30% improved business activity during the year,
Social Contributions 2825 322 5055 3099 485 50.6% 10% and refliceting an improvement in retail
activity from the low base last year.
Expenditure 167104 21457 293771 166069 23099 7.7% -1%
- Revenue collection up to 8 months in 1396
Compensation of Employees 101688 11917 181297 110325 14875 24.8% 8%
makes 50.8% of target revenue, and month 8
Uses of Goods and Services 48398 6438 110644 38797 5513 -14.4% -20% alone makes 8.5% of target revenue.
Consumption of Fixed Capital 0 0 0 0 0 - - - Expenditure in the month 8 was 7.7%
Interest 344 50 1831 312 76 50.1% -9% higher, while on year to date it is 1 percent
Subsidies 1050 0 0 699 0 - -33% less than the same period in the previous
Grants 147 15 0 175 15 -4.6% 19% year. 56.5% of operating budget was spent in
Social Benefits 15477 3036 0 15761 2620 -13.7% 2% the 8 months of the year.
Other Expense 0 0 0 0 0 - -
- The balance is positive in month 8, reflecting
more revenue collection than spending.
Net Operating Balance 49546 -12143 118031 43203 12139 -200.0% -13%
- The balance is positive in month 8, reflecting
Net Acquistion of Non-Financial Assets 27606 7580 107684 28081 6392 -15.7% 2% more revenue collection. than spending.
Fixed Assets 27049 7563 27837 6336 -16.2% 3% Glossary:
Acquisition of Fixed Assets 28142 7564 27874 6337 -16.2% -1%
Sale of Fixed Assets (-) -1093 -1 -36 -1 -12.2% -97% YTD: Year to Date, the total collection since
Change in Inventories 0 0 0 0 - - the start of the year, up to the current point.
Valuables 1 0 0 0 212.5% -49%
Net Operating Balance: revenues minus non-
Non-Produced Assets 556 17 244 55 232.8% -56%
capital expenditures (noted in this table as just
expenditures)
Net Lending/Borrowing 21940 -19723 10347 15122 5748 -129.1% -31%
Net Lending/Borrowing: the net operating
Transactions in Financial Assets -34338 7325 -10347 -15111 -5748 -178.5% -56% balance, minus net acquisition of non-financial
Net Acquisition of Financial Assets -34506 7326 -16834 -6392 -187.3% -51% assets
Domestic -34506 7326 -16834 -6392 -187.3% -51%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 168 0 1723 644 -250276.7% 925%
Domestic 378 -74 2391 867 -1271.3% 532%
Foreign -210 74 -668 -223 -402.2% 218%

Discrepancy 0 -12398 0 11 0 -100.0% -

6
Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 8 YTD Month 8 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 216650.0 209272.0 9314.1 35238.3 411802.5 35761.7 -1.5% -3.4% 278%
Domestic Revenues 91860.5 104729.0 1385.7 14034.6 153000.0 12038.1 16.6% 14.0% 913% Notes:
Tax Revenues 62730.1 74384.6 8028.1 9509.8 108956.7 8469.1 12.3% 18.6% 18%
Fixed Taxes 6723.6 8139.4 879.7 1180.7 17658.0 1247.5 -5.4% 21.1% 34%
- Out of total revenue collected up to
Income Taxes 15502.2 18534.1 2318.4 2137.6 26088.0 2346.0 -8.9% 19.6% -8% month 8 of FY1396, Afs 104.7 billion was
Property Taxes 270.0 302.1 29.3 39.6 467.4 30.0 31.8% 11.9% 35% collected from domestic sources (grants
Sales Taxes 18181.5 21735.8 2153.2 2588.2 30936.0 2221.1 16.5% 19.5% 20%
Other Taxes 2872.1 0.0 393.9 0.0 0.0 0.0 - -100.0% -100%
deducted). In month 8 alone Afs 14
Tax Penalties and Fines 0.0 1821.3 0.0 232.0 0.0 0.0 - - - billion revenue was collected from
Customs Duty, Import Taxes 19180.6 23851.9 2253.5 3331.7 33807.3 2624.4 26.9% 24.4% 48% domestic sources.
- YTD domestic revenue collection was
Non Tax Revenue 29130.4 30344.3 -6642.3 4524.8 44043.3 3569.1 26.8% 4.2% -168%
Income from Capital Property 1136.7 1149.2 351.2 127.7 1999.1 219.4 -41.8% 1.1% -64% 14% more than the same period in
Sales of Goods and Services 4067.3 4821.2 836.2 519.9 6258.5 518.9 0.2% 18.5% -38% FY1395.
Administrative Fees 15468.7 16586.8 2138.6 2194.4 26470.3 1984.3 10.6% 7.2% 3%
Royalties 119.0 253.6 8.9 33.1 290.9 13.5 144.9% 113.1% 273%
Non Tax Fines and Penalties 750.1 461.0 45.3 101.5 1218.5 95.4 6.3% -38.5% 124%
- Major growing line: Income tax,
Extractive Industry 661.8 1105.8 19.4 647.9 1183.8 212.9 204.4% 67.1% 3243% Customs duty and import tax,
Miscellaneous Revenue 4101.7 2868.1 -10364.0 415.1 1567.7 85.3 386.8% -30.1% -104% - Major falling line: Miscellaneous
Social Contributions 2825.0 3098.7 322.2 485.1 5054.7 439.4 10.4% 9.7% 51%
revenue
Grants 124789.5 104543.0 7928.4 21203.7 258802.5 23723.6 -0.1 -16.2% 167%
Foreign Governments 124789.5 104543.0 7928.4 21203.7 -16.2% 167%
Foreign Governments - Current 91168.7 75240.5 2011.0 13802.7 -17.5% 586% Glossary:
Foreign Governments - Capital 33620.8 29302.5 5917.3 7401.0 -12.8% 25%
International Organisation 0.0 0.0 0.0 0.0 - - Domestic Revenues: the total revenues collected by the
International Organisation - Current 0.0 0.0 0.0 0.0 - - Government, without including donor support.
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - - Y-O-Y:Year-on-Year, the growth in something on last year.
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Grants: Funds received from donors. Often the money can
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

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Table 3: Monthly Revenue Collection

Year: 1395 1395 1395 1395 1395 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4 35238.3
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2 14034.6

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5 9509.8
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2 1180.7
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5 2137.6
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 36.8 28.9 43.1 40.7 46.0 38.7 28.2 39.6
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1 2588.2
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4 232.0
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0 3331.7

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7 4524.8
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 111.2 150.0 156.8 158.7 170.6 126.4 147.8 127.7
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 535.1 868.2 528.3 523.1 1105.4 398.5 342.8 519.9
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5 2194.4
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 46.8 25.1 13.3 32.9 32.3 39.1 31.0 33.1
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 39.8 39.2 56.5 42.6 64.5 61.5 55.3 101.5
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 5.1 352.1 10.2 13.6 41.2 19.6 16.0 647.9
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 277.6 5.5 378.8 554.1 425.4 461.4 350.1 415.1
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 2.5 175.3 760.9 427.5 419.6 480.6 347.3 485.1

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3 13802.7
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9 7401.0
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 8 YTD Month 7 Month 8 Target Target M-o-M Y-o-Y
Kabul 1764.8 2156.3 165.6 210.1 368.4 348.1 619.4% 122.4% 75.3% This sheet shows the revenue collected by each of the 34
Kapisa 111.5 116.3 18.6 16.5 8.4 140.3 82.9% -54.8% -49.1% provinces, and the central Ministries.
Parwan 182.9 226.5 22.4 24.6 33.8 402.8 56.2% 51.0% 37.6%
Wardak 141.5 131.1 21.5 19.7 18.3 13116.1 1.0% -14.9% -7.2%
Logar 160.3 105.8 12.9 15.0 8.5 184.8 57.2% -34.1% -43.2%
Notes:
Nangarhar 8994.1 10173.3 1125.4 1226.7 1437.0 65087.3 15.6% 27.7% 17.1%
Laghman 139.8 155.3 17.3 21.1 20.0 132.7 117.0% 15.4% -5.4% Up to month 8 of FY1396 out of total revenue
Pangsher 62.1 102.3 7.3 8.5 9.8 5287.0 1.9% 35.5% 15.6% 42.5% was collected by Central Ministries and
Baghlan 210.9 269.1 32.3 29.3 33.3 1733.9 15.5% 2.9% 13.5% the remaining 57.5% of the revenue was
Bamyan 88.8 126.0 14.7 12.0 18.6 453.7 27.8% 27.0% 54.7% collected by the Mustawfiasts.
Ghazni 256.5 286.6 30.5 32.0 37.6 184.1 155.7% 23.4% 17.5%
- Herat, Nangarhar, and Balkh were the top
Paktika 175.1 289.4 22.5 13.1 39.3 695.4 41.6% 74.8% 199.4%
Paktiya 840.0 669.6 95.5 119.2 128.6 21678.3 3.1% 34.7% 7.9%
revenue collecting provinces, that collected
Khost 394.4 268.0 19.6 18.8 81.9 328.5 81.6% 318.5% 334.8% more than Afs 1 billion.
Kunar 130.9 183.6 17.2 19.7 28.4 2979.0 6.2% 64.4% 43.6% - Typically provinces close to border are having
Nuristan 28.8 29.3 0.0 5.8 2.5 7088.2 0.4% - -56.6% higher collection given the customs revenue
Badakhshan 217.5 220.5 25.3 33.7 22.9 197.1 111.9% -9.4% -32.0% generated there.
Takhar 227.9 273.7 26.8 34.9 51.0 593.5 46.1% 90.8% 46.2%
Kunduz 486.5 833.2 111.3 66.9 132.1 230.3 361.7% 18.6% 97.3%
- Typically those on the border will have higher
Samangan 105.1 801.9 12.2 15.4 16.1 803.3 99.8% 32.0% 4.4%
Balkh 7765.9 9252.7 1163.1 890.9 1308.8 241.1 3837.6% 12.5% 46.9%
collection given the customs revenue
Saripul 97.2 104.8 11.4 19.2 19.3 199.9 52.4% 69.3% 0.7% generated there.
Ghor 98.7 91.3 13.0 10.9 13.5 15297.3 0.6% 3.7% 24.1%
Glossary:
Dikondy 69.9 71.6 10.3 13.0 9.4 12118.5 0.6% -8.5% -27.6%
Uruzgan 35.8 39.3 7.1 8.1 4.2 61.8 63.7% -41.1% -48.4% Province: Afghanistan is broken down into 34 provinces,
Zabul 55.7 176.4 9.7 7.2 12.4 0.0 - 27.5% 72.8% these provinces are the primary administrative divisions for
Kandahar 4243.5 4631.7 528.0 561.8 575.2 327.9 1412.6% 8.9% 2.4% the country.
Jawzjan 180.0 210.3 24.7 28.4 25.6 1457.1 14.4% 3.8% -9.8%
Faryab 1031.8 2036.5 256.6 144.7 454.3 106.3 1916.5% 77.1% 214.0% M-o-M: Month on Month - the change since the last month.
Helmand 393.5 447.0 47.4 41.8 56.1 331.4 134.9% 18.3% 34.2%
Badghis 72.1 86.3 22.6 10.2 5.4 174.8 49.4% -76.1% -47.0% Y-o-Y: Year on Year - the change since the same month last
year.
Herat 12695.4 14531.0 2088.4 1636.7 2083.1 176.7 8223.5% -0.3% 27.3%
Farah 3011.1 3422.5 372.6 373.8 461.6 414.1 826.6% 23.9% 23.5%
Nimroz 7395.3 7621.9 789.9 861.6 852.7 66.7 11433.5% 8.0% -1.0%
Central Ministries 52392.7 44588.4 6752.6 7232.1 5656.8 256.1 17412.5% -16.2% -21.8%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 104258.3 104729.6 13896.3 13783.6 14034.8 153000.0 68.5% 1.0% 1.8%

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Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 8 YTD Month 7 Month 8 Budget Budget
Total Gross Expenditure 195803.0 194186.3 27416.5 29038.5 29491.6 427721.4 45.4% 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 194709.5 194149.8 27414.9 29037.4 29490.6
Notes:
Compensation of Employees 101688.4 110324.8 14449.3 11917.5 14875.3 181297.1 60.9%
of which operating budget 101688.3614 110324.8 17194.32084 11917.49319 14875.34048 181297.1 60.9% - In YTD of FY1396, 45.4% of total budget was spent.
Wages and Salaries 96526.7 104482.3 13772.0 11221.6 14102.7 - Expenditure on salaries has increased in comparison to
Wages and Salaries in Cash 82848.7 89411.3 11262.8 9450.4 11898.1 FY1395 both for YTD and monthly basis.
Wages and Salaries in Kind 13500.2 14945.7 2494.0 1736.8 2186.2
- Spending rate for most expenditure objects were more
Wages and Salary Advance 177.7 125.3 15.3 34.3 18.4
Social Benefits 1832.9 2221.5 302.4 281.4 302.4
than 30%.
Social Benefits - in Cash 1832.9 2221.5 302.4 281.4 302.4 - Social transfers and compensation of Employees were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 among the hightest spending itmes.
Return of Salaries -169.1 -158.9 -19.0 -37.0 -29.8
Other Compensation 3498.0 3780.0 393.8 451.5 500.1 -However other elements of expenditure including:
communications, repairs and maintenance, other goods and
Use of Goods and Services 48397.8 38796.9 7026.7 6438.4 5512.9 110643.6 35.1%
services, and fuel use have fallen both UTD and on monthly
of which operating budget 27652.2 19488.3 5580.1 3204.2 2899.5 57100.7 34.1%
Travel 1659.0 1764.6 205.8 174.7 308.0
basis.
Communications 1697.2 1622.9 285.9 326.9 371.4
Glossary:
Contracted Services 14433.0 14571.0 2489.7 2435.1 2015.5
Repairs and Maintenance 2834.7 2064.3 360.3 586.4 489.8 Total Gross Expenditure: the total expenditures including interest payments
Utilities 2316.7 2287.2 621.3 327.5 398.6 .
Fuel 14468.4 7242.7 1308.6 1050.5 587.1
Other Use of Goods and Services 10988.8 9244.1 1754.9 1537.3 1342.6 Core Budget: The operating budget plus the development budget
Tools and materials (< 50,000) 1941.5 3228.6 1006.9 475.1 598.3
Other Expenses 2906.9 1771.8 178.4 201.5 300.3 Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
does not result in the acquisition of a fixed asset. For example payments for
Advances and Return of Expenditure 6140.4 4243.7 569.6 860.7 444.0
electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Interest 343.6 311.8 16.8 50.4 75.7 1830.8 17.0% recurrent items and vice versa
To Non-Residents 343.6 311.8 16.8 50.4 75.7
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Social Transfers 16674.2 16635.1 2097.3 3051.1 2635.1 25968.0 64.1% example a tractor or irrigation pump (also called Capital Expenditure)
Subsidies 1050.0 699.2 0.0 0.0 0.0
Grants to Government Units & Other organisations 147.1 174.8 53.4 15.5 14.7 Compensation of Employees: The total remuneration, in cash or kind,
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 payable to an employee for work done during the accounting period. It
consists of wages, salaries, and social contributions made on behalf of
Grants to Foreign Government - Capital 128.6 122.2 41.0 8.7 14.1
employees to social insurance schemes. Excluded are amounts paid to
Grants to other Government Units - Current 18.6 52.6 12.4 6.8 0.7 contractors, self-employed outworkers, and other workers who are not
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 employees.
Social Security 14710.5 15111.4 1878.2 2991.0 2618.6
Other Social Transfers 766.5 649.7 165.7 44.6 1.7 Goods and Services: Expenditure items such as electricity costs,
Social Assistance 8.9 9.1 0.7 0.6 2.8 maintenance and repair, consultancy services and items with a purchase
Advance Subsides, Grants 757.6 640.6 165.0 44.0 -1.0 value below Afs 50,000

Subsidies: Payments made to State Owned Enterprises to help them cover


their costs
Gross Acquisition of Nonfinancial Assets 28699.1 28117.7 3826.3 7581.0 6392.5 107683.8 26.1%
of which operating budget 2356.9 1380.7 235.1 856.6 169.7 10190.5 13.5% Transfers: Payments to a person or organization for which no service is
Net Acquisition of Nonfinancial Assets 27605.6 28081.2 3824.8 7579.9 6391.6 received, for which pension payments and subsidies
Sale of Land and Buildings -1093.5 -36.5 -1.5 -1.1 -1.0
Buildings and Structures 17147.6 18711.5 3069.7 3859.6 3546.1 Interest Payments: The interest paid on outstanding loans
Machinery / Equipment (>50,000) 7212.2 5038.7 366.5 2155.2 1390.5
Valuables 0.8 0.4 0.0 0.1 0.4 Contingency Funds: Items listed in the operating and development budgets
Land 556.2 243.6 30.4 16.6 55.1 that may require funding. Throughout the year, funding from contingency
reserve items may be allocated to the budgets of budgetary units during the
Capital Advance Payments 3782.3 4123.6 359.7 1549.5 1400.5
year (increasing their original budget)

Memorandum Items
Contingency Funds 298.1

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 8 YTD Month 7 Month 8 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 148360.6 147934.2 25852.1 19046.5 20655.7 275237.9 53.7% -20.1% 8.4% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 147267.2 147897.8 25851.8 19045.4 20654.7 -20.1% 8.5%
Notes:
Compensation of Employees 101688.4 110324.8 17194.3 11917.5 14875.3 181297.1 60.9% -13.5% 24.8%
Wages and Salaries 96526.7 104482.3 16435.9 11221.6 14102.7 -14.2% 25.7%
Wages and Salaries in Cash 82848.7 89411.3 13671.9 9450.4 11898.1 -13.0% 25.9% - Gross operating expenditure rate YTD was
Wages and Salaries in Kind 13500.2 14945.7 2704.5 1736.8 2186.2 -19.2% 25.9% 53.7% of the total operating budget.
Wages and Salary Advance 177.7 125.3 59.4 34.3 18.4 -69% -46% - Gross operating spending increased by
Social Benefits 1832.9 2221.5 234.1 281.4 302.4 29.2% 7.5%
Social Benefits - in Cash 1832.9 2221.5 234.1 281.4 302.4 29.2% 7.5%
8.4% 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 -169.1 -158.9 -26.7 -37.0 -29.8 11.6% -19.5% - Among expenditure items, spending on
Other Compensation 3498.0 3780.0 551.0 451.5 500.1 -9.2% 10.8%
social transfer, and compensation of
Use of Goods and Services 27652.2 19488.3 5580.1 3204.2 2899.5 57100.7 34.1% -48.0% -9.5% employees were higher.
Travel 1361.7 1487.8 238.3 137.9 258.9 8.6% 87.8% - Tools and materials costs less than Afs
Communications 1697.2 1622.9 342.2 326.9 371.4 8.5% 13.6% 50,000 are classified as Goods and Services,
Contracted Services 889.6 950.9 138.1 158.0 137.5 -0.4% -12.9%
Repairs and Maintenance 2834.7 2064.3 390.5 586.4 489.8 25.4% -16.5% not as capital, and expenditure.
Utilities 2316.7 2286.8 275.4 327.5 398.3 44.6% 21.6% - Operations expenditure is mainly
Fuel 14418.9 7206.3 3094.1 1036.2 581.0 -81.2% -43.9% composed of salaries, which to date have
Other Use of Goods and Services 4133.3 3869.3 1101.5 631.3 662.6 -39.8% 5.0%
Tools and materials (< 50,000) 1191.2 2194.6 120.6 374.9 383.3 217.7% 2.2%
made up 74.5% of operating expenditure.
Other Expenses 2439.9 1588.9 916.9 174.7 264.5 -71.2% 51.4%
Advances and Return of Expenditure 502.2 85.8 63.9 81.7 14.9 -76.7% -81.8% Glossary:

Interest 343.6 311.8 101.2 50.4 75.7 1830.8 17.0% -25.2% 50.1% Total Gross Expenditure: the total expenditures including interest
To Non-Residents 343.6 311.8 101.2 50.4 75.7 -25.2% 50.1% payments

Social Transfers 16319.6 16428.7 2741.4 3017.8 2635.4 24818.8 66.2% -3.9% -12.7% Operating Budget: the Government budget is split into operating
Subsidies 1050.0 700.0 350.0 0.0 0.0 -100.0% - and development. Operating is the expenditure not targeted
towards particular development projects under the NPPs.
Grants to Government Units & Other organisations 147.1 137.9 28.2 15.5 15.1 -46.7% -2.7%
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Development Budget: The Government budget for development
Grants to Foreign Government - Capital 128.6 122.2 27.1 8.7 14.1 -48.1% 61.3% projects implemented by Government agencies. It contains
Grants to other Government Units - Current 18.6 15.7 1.2 6.8 1.0 -13.0% -85.2% recurrent and capital expenditure in Afghanistan. These projects
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - are mainly donor funded. The Development Budget is sometimes
Social Security 14710.5 15111.4 2361.2 2991.0 2618.6 10.9% -12.5% referred to as the Capital Budget in other countries
Other Social Transfers 412.0 479.3 2.0 11.3 1.7 -13.2% -84.6%
Social Assistance 8.9 9.1 2.0 0.6 2.8 37.5% 358.3%
Advance Subsides, Grants 403.1 470.2 0.0 10.7 -1.0 - -109.5%

Gross Acquisition of Nonfinancial Assets 2356.9 1380.7 235.1 856.6 169.7 10190.5 13.5% -27.8% -80.2%
Net Acquisition of Nonfinancial Assets 1263.4 1344.2 234.8 855.4 168.8 -28.1% -80.3%
Sale of Land and Buildings -1093.5 -36.5 -0.3 -1.1 -1.0 277.3% -12.2%
Buildings and Structures 1546.4 715.5 155.2 504.2 45.3 -70.8% -91.0%
Machinery / Equipment (>50,000) 545.3 423.5 39.3 334.4 68.8 75.3% -79.4%
Valuables 0.6 0.4 0.0 0.1 0.4 - 212.5%
Land 261.8 232.6 39.9 16.5 55.1 38.1% 233.4%
Capital Advance Payments 2.7 8.7 0.6 1.3 0.1 -87.3% -94%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
Table 7: Expenditure by Ministry

1395 1396 1395 1396 1396 % YTD % Change Overview:


Month 8 YTD Month 8 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 196280.6 195062.5 29103.9 29756.4 427721.4 45.6% -0.6% 2.2% undertaken by each Ministry, so you can see how
192602.6 191179.7 28626.8 29257.3 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 37424.8 34551.9 4798.8 4764.6 65711.4 52.6% -7.7% -0.7% much they have managed to spend to date.
Ministry of Defence 38861.3 35587.8 4627.9 4930.0 69588.5 51.1% -8.4% 6.5%
Ministry of Foreign Affairs 2915.1 3701.1 634.3 818.4 5868.3 63.1% 27.0% 29.0% Notes:
Presidential Protective Service 899.1 970.7 108.9 126.5 1748.2 55.5% 8.0% 16.2%
General Directorate of National Security 9321.9 11133.4 1.1 68.9 15226.5 73.1% 19.4% 5960.8% - Spending on security, social
Total Security 89422.2 85944.8 10171.1 10708.4 158142.9 54.3% -3.9% 5.3% protection, and agriculture sectors
were higher than 40% of their
Presidents Office 0.0 - - -
respective sectoral budget in the YTD
National Assembly Meshanro Jirga 304.1 327.8 41.8 38.7 556.7 58.9% 7.8% -7.5%
National Assembly Wolesi Jirga 1044.1 1073.8 63.2 77.0 1735.5 61.9% 2.8% 21.8%
budget of the FY1396.
Supreme Court 1977.7 2150.3 189.6 319.8 3594.1 59.8% 8.7% 68.7% - Expenditure for several objects were
Ministry of Justice 475.0 512.4 127.9 70.4 1197.8 42.8% 7.9% -44.9% less than the same period in 1395.
Administrative Affairs 2506.0 3136.9 239.0 452.0 6499.5 48.3% 25.2% 89.1% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 104.9 84.2 8.2 15.8 165.9 50.8% -19.7% 92.9% spending objects were relatively more
Ministry of Haj and Religious Affairs 583.2 713.8 87.3 109.8 1881.4 37.9% 22.4% 25.7% than the spending rate in the previous
Attorney General 744.5 1303.0 109.2 228.9 2333.4 55.8% 75.0% 109.6%
month.
Election Commission 120.3 169.9 17.8 34.0 415.0 40.9% 41.2% 90.9%
- National Assembly Wolesi Jirga,
IARCSC 262.4 244.1 30.3 48.9 1188.3 20.5% -7.0% 61.4%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - Supreme Court, and Attorney General
Independent Board of new Kabul 53.8 383.0 0.3 42.1 5323.6 7.2% 611.7% 12438.1% were the top spending agencies in the
Afghanistan Independent Human Rights Commission 72.1 - - - 8months.
The High office of Oversight and Anti Corruption 91.7 75.6 9.3 11.8 164.5 46.0% -17.5% 26.7% - A large increase in expenditure on
Independent Directorate of Local Governance 1581.7 2086.6 239.7 314.5 5274.3 39.6% 31.9% 31.2% governance reflects the priority the
Total Governance, Rule of Law and Human Rights 9849.5 12261.5 1163.7 1763.8 30474.4 40.2% 24.5% 51.6% Government is placing on governance
issues.
Ministry of Public Works 8031.9 8797.2 1249.2 905.8 27681.0 31.8% 9.5% -27.5%
Ministry of Transport and Aviation 157.0 189.2 18.0 25.3 383.1 49.4% 20.5% 40.1%
Ministry of Communication 527.4 453.8 83.3 100.2 2675.1 17.0% -14.0% 20.3%
Ministry of Energy and Water 2515.3 2479.7 231.1 343.6 8675.7 28.6% -1.4% 48.7% Glossary:
Water Supply and Canalization Corporation 433.0 - - -
Da Brishna Shirkat 6922.7 4722.6 1892.3 1610.5 20202.6 23.4% -31.8% -14.9% Total Gross Expenditure: the total expenditures
Ministry of Urban Development 1907.8 2014.8 1174.4 358.4 4863.1 41.4% 5.6% -69.5% including interest payments
Independent Board of new Kabul 1800.1 - - -
Operating Budget: the Government budget is
Ministry of Mines and Industries 915.1 655.6 84.3 68.3 2298.8 28.5% -28.4% -19.0%
split into operating and development. Operating
Geodesy and Cartography Office 101.1 1.6 11.3 0.0 12.8 12.7% -98.4% -100.0%
is the expenditure not targeted towards
Directorate of Environment 122.9 129.0 18.0 17.1 308.7 41.8% 4.9% -5.2% particular development projects under the NPPs.
Afghanistan High Atomic Energy Commission 21.4 26.2 2.9 3.8 58.5 44.8% 22.2% 27.9%
Municipalities 739.2 1350.3 144.1 246.7 0.0 - 82.7% 71.2%
Total Infrastructure and Natural Resources 21961.9 20820.0 4909.0 3679.7 69392.5 30.0% -5.2% -25.0%

12
Ministry of Education 21180.7 21555.2 3233.8 3469.5 45251.4 47.6% 1.8% 7.3%
Ministry of Higher Education 3738.4 3539.9 690.0 701.0 8272.1 42.8% -5.3% 1.6%
Ministry of Information and Culture 342.1 427.3 51.8 54.7 1230.2 34.7% 24.9% 5.5%
Science Academy 129.1 151.7 20.0 18.7 273.5 55.5% 17.5% -6.6%
National Olympic Committee 108.9 189.5 23.6 25.8 606.5 31.2% 73.9% 9.5%
Total Education 25499.2 25863.6 4019.2 4269.7 55633.7 46.5% 1.4% 6.2%

Ministry of Public Health 8393.5 8274.0 1198.2 1143.1 20940.4 39.5% -1.4% -4.6%
Total Health 8393.5 8274.0 1198.2 1143.1 20940.4 39.5% -1.4% -4.6%

Ministry of Agriculture 4104.2 5904.4 488.5 1220.6 11710.1 50.4% 43.9% 149.9%
Ministry of Counter Narcotics 456.1 532.0 83.1 93.0 1499.2 35.5% 16.7% 11.9%
Ministry of Rural Rehabilitation and Development 9641.7 7307.6 2711.3 2053.7 19065.3 38.3% -24.2% -24.3%
Total Agriculture and Rural Development 14201.9 13744.0 3282.9 3367.4 32274.6 42.6% -3.2% 2.6%

Ministry of Frontiers and Tribal Affairs 255.7 282.4 41.0 54.1 619.5 45.6% 10.5% 32.0%
Ministry of Martyrs, Disabled and Social Affairs 15696.7 16102.5 3121.3 2739.7 24634.5 65.4% 2.6% -12.2%
Ministry of Refugees and Repatriates 160.1 337.9 25.9 116.9 597.1 56.6% 111.1% 351.8%
Ministry of Women Affairs 133.9 134.3 16.6 23.5 273.1 49.2% 0.3% 41.6%
Office of Disaster Preparedness 530.5 582.0 15.9 18.2 843.3 69.0% 9.7% 14.9%
Directorate of Kochis 54.7 106.1 11.3 19.8 404.0 26.3% 94.0% 75.4%
Total Social Protection 16831.5 17545.1 3231.8 2972.1 27371.6 64.1% 4.2% -8.0%

Ministry of Finance 4803.3 5521.6 488.1 1223.6 19663.4 28.1% 15.0% 150.7%
Ministry of Commerce 718.2 389.4 38.9 40.6 929.5 41.9% -45.8% 4.4%
Ministry of Economy 222.4 267.8 39.3 27.1 626.9 42.7% 20.4% -31.2%
Control and Audit Office 198.3 212.5 32.8 34.6 566.1 37.5% 7.2% 5.3%
Central Statistics Office 98.4 92.3 13.4 12.7 235.4 39.2% -6.2% -5.4%
Afghanistan National Standard Authority 47.7 72.8 5.0 14.4 304.4 23.9% 52.6% 187.7%
Total Economic Governance and Private Sector Development 6088.3 6556.4 617.6 1353.0 22325.7 29.4% 7.7% 119.1%

Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 - - -


Micro Finance Investment Support Facility for Afghanistan 354.5 170.3 33.3 0.0 1007.5 16.9% -52.0% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 3678.0 3882.4 477.1 499.1 10158.0 38.2% 5.6% 4.6%
Total Unclassified 4032.6 4052.7 510.4 499.1 11165.5 36.3% 0.5% -2.2%

13
Table 8: Expenditure by COFOG

1395 1396 1395 1396 Overview:


Month 8 YTD Month 8
General Public Services 26214.9 27467.9 4412.5 5374.4 This sheet breaks down expenditure by the UN
Recurrent Expenditure 17513.8 20403.7 2308.7 3209.6 COFOG classification, so you can see which
Capital Expenditure 8701.1 7064.2 2103.8 2164.8 priority areas received what.
Defence 50144.5 49001.0 4807.3 5339.8
Notes:
Recurrent Expenditure 49609.9 48620.6 4790.8 5255.8
Capital Expenditure 534.5 380.4 16.5 84.0 - On YTD, the Government expenditure in the
Public Order and Safety 40663.7 38535.1 5253.4 5373.9 defence sector, Public order and safety, and
Recurrent Expenditure 39737.9 38130.3 4666.3 5313.0 health has slightly declined, where as its
Capital Expenditure 925.9 404.8 587.1 60.9 expenditure on General public services,
Economic Affairs 26772.9 25404.0 4852.6 4383.0 education, and social protection have
Recurrent Expenditure 12585.8 10358.7 1796.2 1515.9 increased.
Capital Expenditure 14187.2 15045.3 3056.4 2867.1
- Increase in capital expenditure on economic
Environmental Protection 447.4 990.1 148.9 169.9
affairs, and housing and communal amentities
Recurrent Expenditure 117.0 126.9 17.6 16.5 sectors reflect rising need for financing
Capital Expenditure 330.4 863.1 131.3 153.3 operational cost of the existing capitals.
Housing and Communal Amenities 2039.5 2376.1 1223.6 461.1
Recurrent Expenditure 376.5 531.4 53.0 91.9 Glossary:
Capital Expenditure 1663.0 1844.7 1170.6 369.3
Health 8472.3 8351.9 1218.1 1152.6 COFOG: Classifications of the Functions of
Recurrent Expenditure 7613.9 7561.4 1085.0 897.9 Government, is a UN classification breaking
down Government expenditure by key policy
Capital Expenditure 858.4 790.5 133.1 254.7
areas.
Recreation, Culture and Religion 1301.8 1636.9 209.2 230.1
Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 1179.3 1405.7 178.7 179.6 capital items, typically salaries etc. These are
Capital Expenditure 122.5 231.2 30.5 50.5 items which need to be repurchased each
Education 25086.1 25285.3 3944.2 4224.2 year.
Recurrent Expenditure 23759.6 23935.1 3597.4 3866.8 Capital Expenditure: is the expenditure on
Capital Expenditure 1326.5 1350.2 346.7 357.4 assets.
Social Protection 15137.6 15562.8 3034.1 2813.6
Recurrent Expenditure 15087.9 15458.5 3029.2 2786.3
Capital Expenditure 49.7 104.3 4.9 27.2

Total 196280.6 194611.1 29103.9 29522.6

14
Table 9: Expenditure by Province

1395 1396 1395 1396 YTD Month Overview:


Month 8 YTD Month 8 % Growth
Kabul 12309.0 12226.9 2312.9 2743.0 -0.7% 18.6% This sheet overviews the expenditure on provinces. This
Kapisa 1748.4 1729.8 318.6 313.6 -1.1% -1.6% does not give a full overview of the expenditure benefits
Parwan 2829.7 2802.6 390.4 639.5 -1.0% 63.8% to provinces, as some central spending impacts provincial
Wardak 1678.9 1741.4 272.5 336.6 3.7% 23.5% welfare.
Logar 1307.8 1654.9 260.4 231.8 26.5% -11.0%
Nangarhar 10131.2 10355.4 1407.3 1539.5 2.2% 9.4%
Notes:
Laghman 1569.3 1661.4 273.3 280.7 5.9% 2.7%
Pangsher 1056.6 991.0 190.1 251.2 -6.2% 32.1% - On YTD, total amount of expenditures of all
Baghlan 5623.7 3449.5 2136.8 562.0 -38.7% -73.7% provinces have slightly less increased
Bamyan 1414.9 2694.8 244.9 295.2 90.5% 20.6% comparing with the same month in 1395,
Ghazni 2419.3 2485.8 408.8 392.0 2.7% -4.1% while on monthly basis, expenditure is more
Paktika 1678.8 1803.6 172.8 460.6 7.4% 166.5%
in some provinces.
Paktiya 6837.7 6777.7 939.3 888.3 -0.9% -5.4%
Khost 2295.6 2022.1 707.7 372.8 -11.9% -47.3%
- Baghlan, Samangan, Ghor, and Khost
Kunar 1778.1 2232.7 275.6 365.5 25.6% 32.6% provinces are among the provinces whose
Nuristan 976.1 979.6 130.4 237.2 0.4% 82.0% expenditure declined substantially over othe
Badakhshan 3764.2 4204.1 659.7 714.6 11.7% 8.3% same period in 1395.
Takhar 2825.1 3010.2 284.9 442.4 6.5% 55.3%
Kunduz 3662.9 3598.4 697.0 506.5 -1.8% -27.3% Glossary:
Samangan 1694.8 1261.9 232.0 237.3 -25.5% 2.3%
Balkh 9200.4 9367.1 1118.0 1598.9 1.8% 43.0% Offshore Payments: payments received by the
Government from outside of Afghanistan, not collected by
Saripul 1537.8 1431.9 255.7 458.8 -6.9% 79.4%
any of the Line Ministries, or Provinces.
Ghor 1936.2 1470.5 356.8 333.0 -24.1% -6.7%
Dikondy 1137.7 1139.7 212.8 177.0 0.2% -16.8%
Uruzgan 1241.6 1023.7 168.4 138.0 -17.5% -18.1%
Zabul 976.4 1278.2 162.6 170.2 30.9% 4.7%
Kandahar 8856.7 9139.7 1285.7 1300.4 3.2% 1.1%
Jawzjan 2087.9 2708.5 311.1 331.6 29.7% 6.6%
Faryab 2341.3 2188.6 439.7 256.3 -6.5% -41.7%
Helmand 6750.9 6771.9 1240.0 978.8 0.3% -21.1%
Badghis 1172.0 1206.0 129.4 244.9 2.9% 89.3%
Herat 8045.7 8546.1 1141.5 1640.7 6.2% 43.7%
Farah 1698.7 2059.9 261.4 238.0 21.3% -9.0%
Nimroz 1167.0 1226.8 153.9 365.8 5.1% 137.7%
Central Ministries 79709.0 77124.8 9314.4 9609.8 -3.2% 3.2%
Offshore Payments 819.4 695.0 236.9 104.1 -15.2% -56.1%
Total 196280.6 195062.5 29103.9 29756.4 -0.6% 2.2%

15
Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:


Month 8 YTD Month 8
Security 89,422.2 85,944.8 10,171.1 10,708.4 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 9,849.5 12,261.5 1,163.7 1,763.8 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 21,961.9 20,820.0 4,909.0 3,679.7 Government's policy priorities.
Education 25,499.2 25,863.6 4,019.2 4,269.7
Glossary:
Health 8,393.5 8,274.0 1,198.2 1,143.1
Agriculture and Rural Development 14,201.9 13,744.0 3,282.9 3,367.4 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 16,831.5 17,545.1 3,231.8 2,972.1 Development Strategy, the original document setting
Economic Governance and Private Sector Development 6,088.3 6,556.4 617.6 1,353.0 out the development plan for Afghanistan. The sectors
Unclassified 4,032.6 4,052.7 510.4 499.1 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 8 YTD Month 8
TOTAL FINANCING (34,338.3) (15,111.0) 7,325.4 (5,747.9) This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (34,506.3) (16,833.6) 7,325.7 (6,391.8)
Domestic (34,506.3) (16,833.6) 7,325.7 (6,391.8) Notes:
Currency and Deposits (16,919.3) (11,490.1) 1,252.4 (5,898.8)
- Values in the bracket shows increase in assets and
Treasury Single Account (15,047.5) (5,841.1) 2,309.7 (2,612.1) decrease in liabilties; and values without bracket
Provincial Revenue Accounts (132.0) (190.0) - - shows increase in liablities and decrease in assets.
Donor Accounts (1,740.1) (5,459.0) (1,054.5) (3,286.7) -Financing shows an increase of Afs 5,7 billion in the
Other Deposit Accounts 0.4 0.0 (2.7) - 8th month. The amount of increase is slightly more
Loans 13.5 19.9 0.8 - than Afs 5.6 billion inncreased in the previous month.
Loans 3.3 3.2 0.8 - The change is substantially more than the same period
Advances 10.1 16.8 - - in 1395.
Other Accounts Receivable 57.2 (83.7) (1.1) -
Clearing Accounts (118.9) (130.0) (1.1) - Glossary:
Other Current Assets 176.0 46.3 - -
Other Assets (17,657.7) (5,279.8) 6,073.5 (493.1) Treasury Single Account: The main bank account of the
Provincial Expenditure Accounts (17,657.7) (5,279.8) 6,073.5 (493.1) Government. In Afghanistan, the TSA consists of the
Foreign - - - - Afghani account, the US dollar account, provincial
revenue and expenditure accounts, and ARTF and
Net Acquisition of Financial Liabilities 168.0 1,722.6 (0.3) 644.0 LOTFA accounts.
Domestic 378.1 2,390.6 (74.0) 866.8
Accounts Receivable: outstanding payments due to the
Accounts Payable 1,047.7 1,392.4 (237.4) 775.1
Government
Accounts Payable - Suppliers 1,046.1 1,382.7 (222.8) 801.3
Accounts Payable - Other 1.6 9.7 (14.6) (26.2) Accounts Payable: outstanding payments owed by the
Pension Liabilities 3.1 10.8 (3.2) (31.0) Government.
Other Payables - 0.0 - 0.0
Other Liabilities (672.7) 987.4 166.5 122.7 Financial Assets: A financial claim on an asset that is
Foreign (210.0) (668.0) 73.7 (222.9) usually documented by some type of legal
Foreign Currency - - - - representative. Examples include bonds and shares of
stock, but not tangible assets such as real estate or
Loans (239.4) (611.9) 74.3 (200.2)
gold. These are included below the line as financing
Currency Gain/Loss 29.3 (56.1) (0.6) (22.6)

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