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Monthly Fiscal Bulletin

Macro-Fiscal Performance Directorate General (MFPD)

Ministry of Finance

Aqrab
Month 11

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
2%
6%
Domestic Revenue Raised YTD
8%
Security

7% 41%
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 145. bn
Education
5% Health Change on Last Year
Agriculture and Rural Development

13%
Social Protection 13.1%
Economic Governance and Private Sector Development
Unclassified
7%
11%
Inner Chart is

450000
Overall Revenue Performance to Target Month 11 Report
400000 Revenue 1396
350000 180000
300000 Revenue 1395 160000

250000
140000
Target 1396 120000
200000 1395 YTD 1396 YTD
100000
150000 80000
Expediture Performance YTD
100000 60000
50000 40000
20000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 10 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 (Including grants) 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 85.0% 64.8% 18.7% 90.1% 42.5%

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 99.8% 1 Ministry of State and Parliamentart Affairs 93.8%
2 Ministry of Foreign Affairs 91.8% 2 Ministry of Agriculture 77.0%
3 Ministry of Martyrs, Disabled and Social Affairs 90.7% 3 Micro Finance Investment Support Facility for Afghanistan
76.8%
4 National Assembly Wolesi Jirga 89.9% 4 Ministry of Finance 76.1%
5 Supreme Court 87.9% 5 Ministry of Public Health 76.0%
6 Presidential Protective Service 86.4% 6 Ministry of Refugees and Repatriates 74.3%
7 Ministry of State and Parliamentart Affairs 85.3% 7 Ministry of Women Affairs 66.6%
8 Ministry of Finance 84.9% 8 General Directorate of National Security 62.7%
9 Control and Audit Office 84.4% 9 Ministry of Rural Rehabilitation and Development 61.2%
10 Ministry of Energy and Water 84.4% 10 Ministry of Higher Education 59.7%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 72.5% 1 Ministry of Public Health 76.0%
2 Ministry of Interior 74.5% 2 Ministry of Rural Rehabilitation and Development 61.2%
3 Ministry of Education 84.2% 3 Ministry of Public Works 45.6%
4 Ministry of Martyrs, Disabled and Social Affairs 90.7% 4 Ministry of Agriculture 77.0%
5 General Directorate of National Security 99.8% 5 Da Brishna Shirkat 31.1%
6 Ministry of Finance 84.9% 6 Ministry of Finance 76.1%
7 Ministry of Foreign Affairs 91.8% 7 Ministry of Education 30.5%
8 Ministry of Higher Education 76.6% 8 Ministry of Energy and Water 42.3%
9 Ministry of Public Health 79.8% 9 Ministry of Urban Development 53.5%
10 Supreme Court 87.9% 10 Municipalities
Expected Execution 91.7% Expected Execution 91.7%

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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 11 YTD Month 11 Budget Month 11 YTD Month 11 Month YTD
This sheet overviews the whole financial
Revenue 309681 43980 411803 297156 28609 -34.9% -4% operations of the Government, and how
Tax Revenue 88599 9858 108957 101154 8785 -10.9% 14% they were paid for.
Fixed Taxes 9441 1087 17658 11252 1126 3.6% 19%
Notes:
Taxes on Income and Profits 21509 2470 26088 23947 1996 -19.2% 11%
Taxes on Property 381 47 467 409 40 -14.0% 7% - On year to date, total revenue
Taxes on Goods and Services 25550 2139 30936 30477 2473 15.7% 19% collections was Afs 297.1 billion, out of
Taxes on International Trade 27435 3475 33807 32514 2985 -14.1% 19% which Afs 28.6 billion was collected in the
Other Taxes 4284 641 0 2555 164 -74.5% -40% month 11. This shows that revenue
Grants 180898 30194 258803 151513 14338 -52.5% -16% collection reduced highly in the month 11
Foreign Governments 180898 30194 151513 14338 -52.5% -16% of 1396. Revenue collected in the month
International Organisation 0 0 0 0 - - 11 was 34.9% less than the same month
in 1395. Similarly revenue collection for
Other Revenue 36205 3503 38989 39988 4958 41.5% 10%
all 11 months (YTD) was reduced with 1%
Property Income 1585 191 1999 1715 174 -8.7% 8% than revenue collected in the 11 months
Sales of Goods and Services 5448 774 6258 7287 539 -30.4% 34% in 1395.
Fines & Penalties 22544 2351 27689 24230 2538 7.9% 7% - On year to date, collections in all tax
Extractive Industry - Royalties & Fees 1249 74 1475 1941 421 466.2% 55% components have increased as a result of
Others 5379 112 1568 4816 1286 1044.0% -10% improved business activity during the
Social Contributions 3979 425 5055 4500 529 24.4% 13% year, and refliceting an improvement in
retail activity from the low base last year.
Expenditure 257746 39448 293771 249509 33139 -16.0% -3% While on month 11 alone, most of tax
components decreased as a result of
Compensation of Employees 146561 14949 181297 154051 13854 -7.3% 5%
security and business activities during
Uses of Goods and Services 87590 22152 110644 71715 16749 -24.4% -18% this month.
Consumption of Fixed Capital 0 0 0 0 0 - - - Revenue collection up to 11 months in
Interest 465 63 1831 343 20 -67.9% -26% 1396 makes 72.1% of target revenue, and
Subsidies 1400 0 0 1389 340 - -1% month 11 alone makes 6.9% of target
Grants 342 132 0 311 67 -49.0% -9% revenue.
Social Benefits 21389 2152 0 21699 2108 -2.1% 1% - Expenditure in the month 11 was 16%
Other Expense 0 0 0 0 0 - - less, similarly on year to date it was 3
percent less than the same period in the
previous year. 84.9% of operating budget
Net Operating Balance 51934 4532 118031 47647 -4530 -199.9% -8%
was spent in the 11 months of the year.
- The balance is negative in month 11,
Net Acquistion of Non-Financial Assets 46814 10498 107684 45683 7405 -29.5% -2% reflecting less revenue collection than
Fixed Assets 45750 10191 45311 7370 -27.7% -1% spending.
Acquisition of Fixed Assets 46849 10193 45406 7376 -27.6% -3%
Sale of Fixed Assets (-) -1099 -2 -94 -6 155.2% -91% Glossary:
Change in Inventories 0 0 0 0 - -
Valuables 2 0 1 1 293.0% -17% YTD: Year to Date, the total collection
since the start of the year, up to the
Non-Produced Assets 1063 307 370 34 -88.8% -65%
current point.

Net Lending/Borrowing 5120 -5965 10347 1964 -11934 100.1% -62% Net Operating Balance: revenues minus
non-capital expenditures (noted in this
Transactions in Financial Assets -15376 5965 -10347 -1952 11934 100.1% -87% table as just expenditures)
Net Acquisition of Financial Assets -16714 5335 -8474 12159 127.9% -49%
Domestic -16714 5335 -8474 12159 127.9% -49% Net Lending/Borrowing: the net
Foreign 0 0 0 0 - - operating balance, minus net acquisition
of non-financial assets
Net Incurrence of Liabilities 1338 630 6522 -225 -135.7% 388%
Domestic 1633 880 7270 -207 -123.5% 345%
Foreign -296 -250 -749 -18 -92.9% 153%

Discrepancy 0 0 0 12 0 -100.0% -

6
Table 2: Revenue Summary Table

Afs Millions 1395 1396 1395 1396 1396 1396 Difference Y-o-Y Overview:
Month 11 YTD Month 11 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 309680.5 297155.9 43980.0 28609.5 411802.5 37805.7 -24.3% -4.0% -35%
Domestic Revenues 128782.4 145642.7 13785.8 14271.7 153000.0 14082.2 1.3% 13.1% 4% Notes:

Tax Revenues 88598.6 101153.8 9857.6 8784.6 108956.7 10695.5 -17.9% 14.2% -11% Revenue for the month has:
Fixed Taxes 9441.3 11252.4 1086.9 1125.9 17658.0 2005.7 -43.9% 19.2% 4% - Out of total revenue collected up to month 11
Income Taxes 21508.5 23946.7 2469.6 1995.8 26088.0 2520.6 -20.8% 11.3% -19%
of FY1396, Afs 145.6 billion was collected from
Property Taxes 380.7 408.5 46.8 40.3 467.4 45.4 -11.2% 7.3% -14%
Sales Taxes 25549.9 30476.7 2138.5 2473.4 30936.0 3174.2 -22.1% 19.3% 16%
domestic sources (grants deducted). In month
Other Taxes 4283.5 0.0 640.9 0.0 0.0 0.0 - -100.0% -100% 11 alone Afs 14.2 billion revenue was collected
Tax Penalties and Fines 0.0 2555.1 0.0 163.7 0.0 0.0 - - - from domestic sources.
Customs Duty, Import Taxes 27434.7 32514.4 3474.9 2985.5 33807.3 2949.6 1.2% 18.5% -14% - YTD domestic revenue collection was 13.1%
more than the same period in FY1395.
Non Tax Revenue 40183.8 44488.9 3928.2 5487.1 44043.3 3386.7 62.0% 10.7% 40%
Income from Capital Property 1585.4 1714.8 190.9 174.2 1999.1 200.3 -13.1% 8.2% -9%
- Major growing line: Sales tax, Fixed tax
Sales of Goods and Services 5448.3 7286.6 774.4 538.7 6258.5 487.4 10.5% 33.7% -30%
Administrative Fees 21558.2 23556.8 2240.2 2473.2 26470.3 2568.6 -3.7% 9.3% 10%
- Major falling line: non tax fines and penalties
Royalties 223.4 379.8 54.1 53.6 290.9 46.3 15.8% 70.0% -1% have fallen down. However ,classifying the
Non Tax Fines and Penalties 985.4 673.1 110.7 64.5 1218.5 107.6 -40.1% -31.7% -42% large miscellanious revenue may change
Extractive Industry 1025.2 1561.0 20.3 367.5 1183.8 143.3 156.5% 52.3% 1713% various revenue categories's compositon.
Miscellaneous Revenue 5379.0 4816.4 112.4 1286.4 1567.7 -647.8 -298.6% -10.5% 1044%
Social Contributions 3978.9 4500.4 425.2 529.1 5054.7 481.0 10.0% 13.1% 24%

Glossary:
Grants 180898.2 151513.2 30194.2 14337.8 258802.5 23723.6 -0.4 -16.2% -53%
Foreign Governments 180898.2 151513.2 30194.2 14337.8 -16.2% -53%
Domestic Revenues: the total revenues collected by the
Foreign Governments - Current 130072.8 97652.1 21054.8 4702.0 -24.9% -78% Government, without including donor support.
Foreign Governments - Capital 50825.4 53861.1 9139.4 9635.8 6.0% 5%
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
Government
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 1395 1395 1395 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396 1396
Month: 1 2 3 4 5 6 7 8 9 10 11 1 2 3 4 5 6 7 8 9 10 11

Total Revenues 32490.2 15217.3 26708.1 28347.8 37855.1 45552.8 21164.6 9314.1 28314.5 20736.0 43980.0 25097.9 23563.1 20358.7 25651.6 20385.3 25960.7 33016.4 35238.3 32546.7 26727.7 28609.5
Domestic Revenues 10454.5 10169.2 11619.6 11813.8 11468.8 23424.8 11524.0 1385.7 10057.3 13078.8 13785.8 12175.1 9656.0 12099.2 14121.8 15282.9 13463.2 13896.2 14034.6 11611.3 15030.8 14271.7

Tax Revenues 7888.0 7153.9 8051.9 8962.4 7561.9 7123.4 7960.5 8028.1 6267.5 9743.4 9857.6 9438.0 6457.9 7976.9 10116.0 10445.2 9857.4 10583.5 9509.8 7601.1 10383.4 8784.6
Fixed Taxes 806.0 859.0 963.3 807.6 827.9 813.1 767.2 879.7 760.5 870.2 1086.9 1002.0 805.1 760.7 1033.3 1168.5 1229.8 959.2 1180.7 906.3 1080.7 1125.9
Income Taxes 1402.7 1620.9 1947.3 2080.6 1764.4 1793.3 2574.6 2318.4 1536.9 1999.8 2469.6 1792.3 1476.1 3177.2 2677.1 2761.5 2018.9 2493.5 2137.6 1488.5 1928.4 1995.8
Property Taxes 54.9 42.0 33.8 29.3 32.2 28.7 19.8 29.3 31.3 32.5 46.8 36.8 28.9 43.1 40.7 46.0 38.7 28.2 39.6 30.6 35.6 40.3
Sales Taxes 2957.3 1916.0 1899.0 3133.5 1955.7 1773.7 2393.0 2153.2 1538.0 3691.9 2138.5 3548.2 1589.8 1770.2 3355.3 2476.8 2406.2 4001.1 2588.2 2108.5 4159.1 2473.4
Other Taxes 155.3 169.1 502.9 391.3 570.1 429.1 260.3 393.9 352.3 418.3 640.9
Tax Penalties and Fines 124.9 126.8 160.2 241.6 200.9 502.4 232.4 232.0 288.6 281.4 163.7
Customs Duty, Import Taxes 2511.9 2546.9 2705.7 2520.1 2411.6 2285.4 1945.5 2253.5 2048.5 2730.7 3474.9 2933.8 2431.1 2065.5 2768.0 3791.5 3661.4 2869.0 3331.7 2778.7 2898.3 2985.5

Non Tax Revenue 2566.4 3015.3 3567.7 2851.4 3907.0 16301.4 3563.5 -6642.3 3789.8 3335.4 3928.2 2737.1 3198.2 4122.3 4005.8 4837.7 3605.8 3312.7 4524.8 4010.1 4647.4 5487.1
Income from Capital Property 120.0 103.6 108.1 108.2 99.5 144.2 101.9 351.2 147.4 110.4 190.9 111.2 150.0 156.8 158.7 170.6 126.4 147.8 127.7 186.1 205.3 174.2
Sales of Goods and Services 282.7 550.1 595.6 261.0 285.1 1016.3 240.3 836.2 300.5 306.1 774.4 535.1 868.2 528.3 523.1 1105.4 398.5 342.8 519.9 794.1 1132.7 538.7
Administrative Fees 1920.9 1760.6 2226.2 1786.3 2428.6 1713.1 1494.4 2138.6 1765.6 2083.7 2240.2 1719.0 1582.7 2217.6 2253.2 2578.7 2018.6 2022.5 2194.4 2125.8 2371.0 2473.2
Royalties 8.4 28.1 13.8 37.9 6.6 7.2 8.1 8.9 15.5 34.9 54.1 46.8 25.1 13.3 32.9 32.3 39.1 31.0 33.1 32.8 39.8 53.6
Non Tax Fines and Penalties 115.9 58.0 80.9 83.1 96.1 127.6 143.3 45.3 70.9 53.6 110.7 39.8 39.2 56.5 42.6 64.5 61.5 55.3 101.5 57.4 90.3 64.5
Extractive Industry 25.6 4.4 27.6 26.0 20.6 2.3 535.9 19.4 21.1 322.0 20.3 5.1 352.1 10.2 13.6 41.2 19.6 16.0 647.9 55.3 32.4 367.5
Miscellaneous Revenue 64.0 129.1 66.3 73.5 558.1 12937.8 637.0 -10364.0 1073.2 91.7 112.4 277.6 5.5 378.8 554.1 425.4 461.4 350.1 415.1 404.4 257.5 1286.4
Social Contributions 29.0 381.3 449.2 475.4 412.4 352.9 402.7 322.2 395.6 333.0 425.2 2.5 175.3 760.9 427.5 419.6 480.6 347.3 485.1 354.3 518.3 529.1

Grants 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30194.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9 14337.8
Foreign Governments 22035.8 5048.1 15088.5 16533.9 26386.2 22128.0 9640.6 7928.4 18257.2 7657.2 30194.2 12922.8 13907.0 8259.5 11529.8 5102.5 12497.5 19120.2 21203.7 20935.5 11696.9 14337.8
Foreign Governments - Current 18758.2 2418.1 10829.7 12436.1 20569.1 18064.3 6082.1 2011.0 14197.4 3651.7 21054.8 10081.3 12216.5 5421.2 6955.9 2054.1 9413.6 15295.3 13802.7 10523.9 7185.7 4702.0
Foreign Governments - Capital 3277.5 2630.0 4258.8 4097.8 5817.1 4063.7 3558.5 5917.3 4059.8 4005.5 9139.4 2841.5 1690.6 2838.3 4573.9 3048.4 3084.0 3824.9 7401.0 10411.6 4511.2 9635.8
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

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Table 4: Provincial Revenue Collection

1395 1396 1396 1395 1396 1396 YTD % % Growth Month Overview:
Month 11 YTD Month 10 Month 11 Target Target M-o-M Y-o-Y
Kabul 2441.5 2895.0 246.3 269.5 321.3 348.1 831.6% 30.4% 19.2% This sheet shows the revenue collected by each of the 34
Kapisa 159.6 165.0 18.6 13.9 16.0 140.3 117.7% -14.0% 14.8% provinces, and the central Ministries.
Parwan 269.4 332.6 38.0 27.0 32.1 402.8 82.6% -15.4% 19.0%
Wardak 208.7 194.5 20.9 25.3 25.6 13116.1 1.5% 22.3% 1.1%
Logar 219.0 156.0 20.6 27.8 14.6 184.8 84.4% -29.2% -47.6%
Notes:
Nangarhar 12926.6 14571.9 1451.4 1454.7 1556.7 65087.3 22.4% 7.3% 7.0%
Laghman 198.5 218.0 21.4 20.1 23.2 132.7 164.2% 8.8% 15.4% - Up to month 11 of FY1396 out of total
Pangsher 87.0 128.1 8.9 8.2 9.5 5287.0 2.4% 6.4% 15.0% revenue 42.8% was collected by Central
Baghlan 318.7 385.6 35.8 38.7 44.0 1733.9 22.2% 23.0% 13.8% Ministries and the remaining 57.1% of the
Bamyan 146.5 181.8 21.6 21.9 19.2 453.7 40.1% -11.3% -12.5% revenue was collected by the Mustawfiasts.
Ghazni 361.1 384.8 37.0 34.7 33.7 184.1 209.1% -8.9% -3.1%
- Herat, Nangarhar, Balkh, Farah, and Nimroz
Paktika 254.5 356.4 20.2 35.0 26.9 695.4 51.2% 33.3% -23.2%
Paktiya 1203.9 1001.2 108.1 68.9 120.9 21678.3 4.6% 11.8% 75.4%
were the top revenue collecting provinces, that
Khost 501.5 365.8 54.8 42.3 24.7 328.5 111.3% -55.0% -41.7% collected more than Afs 1 billion.
Kunar 190.3 256.0 25.5 22.2 27.5 2979.0 8.6% 8.0% 24.0% - Typically those on the border will have higher
Nuristan 41.3 40.0 0.0 1.9 4.1 7088.2 0.6% - 112.7% collection given the customs revenue
Badakhshan 305.3 311.6 26.0 28.4 36.7 197.1 158.1% 41.3% 29.3% generated there.
Takhar 331.3 387.5 25.7 43.9 59.7 593.5 65.3% 132.9% 36.2%
Kunduz 635.2 1270.1 139.0 64.8 154.0 230.3 551.4% 10.8% 137.7%
Samangan 143.8 847.8 14.8 11.5 17.6 803.3 105.5% 18.6% 53.2% Glossary:
Balkh 10876.1 12572.9 1110.4 1348.2 1334.0 241.1 5214.6% 20.1% -1.1%
Saripul 144.3 156.3 16.9 15.0 20.9 199.9 78.2% 23.6% 38.7% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Ghor 145.6 128.5 11.6 12.8 16.3 15297.3 0.8% 40.2% 27.0%
the country.
Dikondy 107.9 105.9 6.2 21.0 18.1 12118.5 0.9% 190.0% -13.8%
Uruzgan 51.5 54.7 6.9 6.7 4.7 61.8 88.5% -30.9% -28.9% M-o-M: Month on Month - the change since the last month.
Zabul 86.3 204.6 19.2 10.8 7.0 0.0 - -63.6% -35.6%
Kandahar 5841.6 6492.4 655.8 558.9 699.5 327.9 1980.1% 6.7% 25.1% Y-o-Y: Year on Year - the change since the same month last
Jawzjan 267.7 300.8 32.0 34.1 33.3 1457.1 20.6% 4.2% -2.2% year.
Faryab 1432.3 3105.9 314.6 126.7 411.0 106.3 2922.8% 30.7% 224.3%
Helmand 561.0 615.9 59.1 54.4 54.4 331.4 185.8% -8.0% 0.0%
Badghis 104.2 122.2 13.6 9.9 11.5 174.8 69.9% -15.6% 16.7%
Herat 17997.3 20454.0 2008.3 2178.7 2087.9 176.7 11575.5% 4.0% -4.2%
Farah 4291.3 4695.5 398.4 548.6 534.4 414.1 1134.0% 34.1% -2.6%
Nimroz 9944.9 9742.9 705.7 922.1 681.5 66.7 14615.1% -3.4% -26.1%
Central Ministries 66243.6 62440.8 7337.5 5677.0 5789.5 256.1 24384.2% -21.1% 2.0%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 105.9 0.0% - -
TOTAL 139039.1 145642.7 15030.6 13785.8 14271.7 153000.0 95.2% -5.0% 3.5%

9
Table 5: Expenditure Summary
Afs Millions 1395 1396 1396 1395 1396 1396 YTD % Overview:
Month 11 YTD Month 10 Month 11 Budget Budget
Total Gross Expenditure 305659.7 295286.3 29400.2 49947.6 40549.5 427721.4 69.0% 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 304560.8 295191.8 29397.8 49945.4 40543.9
Notes:
Compensation of Employees 146560.6 154050.8 15886.7 14948.5 13854.5 181297.1 85.0%
of which operating budget 146560.6 154050.8 15903.52 14948.51 13854.47 181297.1 85.0%
Wages and Salaries 139303.7 146685.0 15489.3 14191.5 13411.0
- In YTD of FY1396, 69% of total budget was spent.
Wages and Salaries in Cash 120038.5 125022.5 13102.7 12055.1 12093.4 - Expenditure on salaries has decreased slightly in
Wages and Salaries in Kind 18973.6 21467.3 2349.7 2128.1 1294.4 month 11, while YTD it is increased compare to
Wages and Salary Advance 291.6 195.2 36.9 8.3 23.2
FY1395.
Social Benefits 2797.1 2880.1 190.7 432.3 240.6
Social Benefits - in Cash 2797.1 2880.1 190.7 432.3 240.6 - Spending rate for most expenditure objects were
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 more than 60%.
Return of Salaries -339.2 -239.2 -25.2 -114.0 -34.5 - Social transfers, compensation of Employees , and
Other Compensation 4799.0 4724.9 231.8 438.8 237.4
use of goods and services were among the hightest
Use of Goods and Services 87589.9 71715.3 6560.4 22151.8 16749.1 110643.6 64.8% spending itmes.
of which operating budget 54250.8 38053.6 5830.9 15562.0 8197.9 57100.7 66.6% -However other elements of expenditure including:
Travel 2636.2 2630.1 273.9 447.1 308.2
Communications 2942.5 2676.7 302.7 539.3 443.9
communications, repairs and maintenance, other
Contracted Services 26535.9 27350.2 2504.0 5038.2 7568.8 goods and services, and fuel use have fallen both
Repairs and Maintenance 5731.6 4049.9 753.5 1073.3 711.4 UTD and on monthly basis.
Utilities 3910.9 3703.4 524.5 532.4 590.7
Fuel 21224.9 9948.5 1251.4 1788.4 390.9
Other Use of Goods and Services 24607.9 21356.5 950.5 12733.1 6735.2 Glossary:
Tools and materials (< 50,000) 5118.6 5259.9 436.5 1415.9 1030.3
Other Expenses 13959.6 10823.5 286.0 10545.0 5152.5 Total Gross Expenditure: the total expenditures including interest payments
.
Advances and Return of Expenditure 5529.7 5273.1 228.0 772.2 552.4
Core Budget: The operating budget plus the development budget
Interest 465.0 342.7 0.0 62.7 20.1 1830.8 18.7%
To Non-Residents 465.0 342.7 0.0 62.7 20.1 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
Social Transfers 23131.0 23399.7 2408.2 2284.8 2515.3 25968.0 90.1% electricity or fuel, the payment for salaries etc. Often equated with the
Subsidies 1400.0 1389.2 0.0 0.0 340.0 operating budget, however development budget spending contains
Grants to Government Units & Other organisations 342.4 311.5 21.9 132.4 67.5 recurrent items and vice versa
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0
Acquisition of Non-Financial Assets: Spending on a capital asset, for
Grants to Foreign Government - Capital 283.2 228.7 17.4 129.9 43.1
example a tractor or irrigation pump (also called Capital Expenditure)
Grants to other Government Units - Current 59.2 82.8 4.5 2.5 24.4
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 Compensation of Employees: The total remuneration, in cash or kind,
Social Security 20304.5 20442.9 1785.7 1976.3 2103.3 payable to an employee for work done during the accounting period. It
Other Social Transfers 1084.1 1256.2 600.5 176.2 4.6 consists of wages, salaries, and social contributions made on behalf of
Social Assistance 19.8 15.3 0.1 6.3 4.6 employees to social insurance schemes. Excluded are amounts paid to
Advance Subsides, Grants 1064.3 1241.0 600.4 169.9 0.0 contractors, self-employed outworkers, and other workers who are not
employees.

Goods and Services: Expenditure items such as electricity costs,


Gross Acquisition of Nonfinancial Assets 47913.2 45777.7 4545.1 10499.8 7410.4 107683.8 42.5%
maintenance and repair, consultancy services and items with a purchase
of which operating budget 3575.6 2976.0 646.7 284.8 487.0 10190.5 29.2% value below Afs 50,000
Net Acquisition of Nonfinancial Assets 46814.3 45683.3 4542.6 10497.6 7404.9
Sale of Land and Buildings -1098.8 -94.5 -2.4 -2.2 -5.6 Subsidies: Payments made to State Owned Enterprises to help them cover
Buildings and Structures 30038.5 29948.4 3157.5 5590.8 4200.6 their costs
Machinery / Equipment (>50,000) 12076.2 8147.2 651.9 3521.2 1242.9
Valuables 1.6 1.3 0.3 0.1 0.6 Transfers: Payments to a person or organization for which no service is
Land 1062.8 370.5 19.5 306.9 34.3 received, for which pension payments and subsidies
Capital Advance Payments 4734.2 7310.2 715.9 1080.7 1932.1
Interest Payments: The interest paid on outstanding loans

Memorandum Items Contingency Funds: Items listed in the operating and development budgets
Contingency Funds 298.1 that may require funding. Throughout the year, funding from contingency
reserve items may be allocated to the budgets of budgetary units during the
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS year (increasing their original budget)

10
Table 6: Expenditure on Operation

Afs Mi l l i ons 1395 1396 1396 1395 1396 1396 % YTD % Growth Month Overview:
Month 11 YTD Month 10 Month 11 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 227298.5 218010.3 25766.4 32975.6 25073.7 275237.9 79.2% -2.7% -24.0% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 226199.6 217915.9 25765.3 32973.4 25068.1 -2.7% -24.0%
Notes:
Compensation of Employees 146560.6 154050.8 15903.5 14948.5 13854.5 181297.1 85.0% -12.9% -7.3%
Wages and Salaries 139303.7 146685.0 15382.9 14191.5 13411.0 -12.8% -5.5%
Wages and Salaries in Cash 120038.5 125022.5 13628.2 12055.1 12093.4 -11.3% 0.3% - Gross operating expenditure rate YTD was
Wages and Salaries in Kind 18973.6 21467.3 1672.8 2128.1 1294.4 -22.6% -39.2% 79.2% of the total operating budget.
Wages and Salary Advance 291.6 195.2 82.0 8.3 23.2 -72% 181% - Gross operating spending decreased by 24
Social Benefits 2797.1 2880.1 206.1 432.3 240.6 16.7% -44.3%
Social Benefits - in Cash 2797.1 2880.1 206.1 432.3 240.6 16.7% -44.3%
% 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 -339.2 -239.2 -31.6 -114.0 -34.5 9.0% -69.7% - Among expenditure items, spending on
Other Compensation 4799.0 4724.9 346.1 438.8 237.4 -31.4% -45.9%
social transfer, and compensation of
Use of Goods and Services 54250.8 38053.6 5830.9 15562.0 8197.9 57100.7 66.6% 40.6% -47.3% employees were higher.
Travel 2200.2 2180.7 168.9 394.5 243.2 44.0% -38.4% - Tools and materials costs less than Afs
Communications 2942.5 2676.7 388.5 539.3 443.9 14.3% -17.7% 50,000 are classified as a Goods and
Contracted Services 1430.9 1597.1 156.8 253.8 374.9 139.2% 47.7%
Repairs and Maintenance 5731.6 4049.9 1317.0 1073.3 711.4 -46.0% -33.7% Services, not a capital, expenditure.
Utilities 3910.9 3702.2 735.9 532.4 590.4 -19.8% 10.9% - Operations expenditure is mainly
Fuel 21157.8 9886.7 2381.1 1781.3 379.0 -84.1% -78.7% composed of salaries, which to date have
Other Use of Goods and Services 16876.9 13960.2 682.8 10987.5 5455.0 699.0% -50.4%
Tools and materials (< 50,000) 2869.4 3403.1 484.5 446.3 500.8 3.3% 12.2%
made up 70.6% of operating expenditure.
Other Expenses 13380.7 10346.9 185.7 10501.1 4915.7 2547.4% -53.2%
Glossary:
Advances and Return of Expenditure 626.8 210.2 12.6 40.1 38.6 207.2% -3.8%
Total Gross Expenditure: the total expenditures including interest
Interest 465.0 342.7 25.7 62.7 20.1 1830.8 18.7% -21.5% -67.9% payments
To Non-Residents 465.0 342.7 25.7 62.7 20.1 -21.5% -67.9%
Operating Budget: the Government budget is split into operating
Social Transfers 22446.5 22587.2 3359.6 2117.6 2514.2 24818.8 91.0% -25.2% 18.7% and development. Operating is the expenditure not targeted
Subsidies 1400.0 1390.0 350.0 0.0 340.0 -2.9% - towards particular development projects under the NPPs.
Grants to Government Units & Other organisations 316.4 272.2 20.3 132.4 66.4 227.7% -49.8%
Development Budget: The Government budget for development
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
projects implemented by Government agencies. It contains
Grants to Foreign Government - Capital 283.2 228.7 14.0 129.9 43.1 207.1% -66.9% recurrent and capital expenditure in Afghanistan. These projects
Grants to other Government Units - Current 33.2 43.5 6.3 2.5 23.4 273.8% 853.4% are mainly donor funded. The Development Budget is sometimes
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - - referred to as the Capital Budget in other countries
Social Security 20304.5 20442.9 2986.0 1976.3 2103.3 -29.6% 6.4%
Other Social Transfers 425.6 482.2 3.4 9.0 4.6 37.3% -48.6%
Social Assistance 19.8 15.3 3.4 6.3 4.6 37.3% -27.0%
Advance Subsides, Grants 405.8 466.9 0.0 2.7 0.0 - -100.0%

Gross Acquisition of Nonfinancial Assets 3575.6 2976.0 646.7 284.8 487.0 10190.5 29.2% -24.7% 71.0%
Net Acquisition of Nonfinancial Assets 2476.7 2881.6 645.6 282.6 481.4 -25.4% 70.3%
Sale of Land and Buildings -1098.8 -94.5 -1.1 -2.2 -5.6 417.3% 155.2%
Buildings and Structures 2307.6 1616.1 459.1 165.7 67.3 -85.3% -59.4%
Machinery / Equipment (>50,000) 792.2 972.1 42.6 100.8 365.0 757.8% 262.1%
Valuables 0.6 0.5 0.0 0.1 0.0 - -21.6%
Land 470.9 355.8 144.1 18.2 34.3 -76.2% 88.7%
Capital Advance Payments 4.3 31.7 0.9 0.1 20.3 2263.7% 29045%
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

11
Table 7: Expenditure by Ministry

1395 1396 1395 1396 1396 % YTD % Change Overview:


Month 11 YTD Month 11 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 306468.8 296350.7 50192.0 40581.7 427721.4 69.3% -3.3% -19.1% undertaken by each Ministry, so you can see how
301123.2 290336.4 49608.7 39580.8 417563.4 much each Ministry was budgeted, and how
Ministry of Interior 52443.5 48747.0 5335.2 4241.6 65711.4 74.2% -7.0% -20.5% much they have managed to spend to date.
Ministry of Defence 60290.6 50444.1 6502.4 5402.7 69588.5 72.5% -16.3% -16.9%
Ministry of Foreign Affairs 4219.7 5002.5 544.6 431.4 5868.3 85.2% 18.6% -20.8% Notes:
Presidential Protective Service 1260.2 1431.8 131.9 166.9 1748.2 81.9% 13.6% 26.5%
General Directorate of National Security 12699.4 15145.3 21.3 152.9 15226.5 99.5% 19.3% 616.1% - Spending on security, social
Total Security 130913.5 120770.7 12535.4 10395.4 158142.9 76.4% -7.7% -17.1% protection, and health sectors were
higher than 75% of their respective
Presidents Office 0.0 - - -
sectoral budget in the YTD budget of
National Assembly Meshanro Jirga 416.5 442.1 56.0 41.1 556.7 79.4% 6.1% -26.6%
National Assembly Wolesi Jirga 1387.8 1501.5 128.6 158.5 1735.5 86.5% 8.2% 23.3%
the FY1396.
Supreme Court 3098.6 3070.0 464.9 345.3 3594.1 85.4% -0.9% -25.7% - Expenditure for several objects were
Ministry of Justice 748.0 740.0 75.2 118.3 1197.8 61.8% -1.1% 57.2% less than the same period in 1395.
Administrative Affairs 4223.0 4716.0 569.1 557.3 6499.5 72.6% 11.7% -2.1% But, the spending rate for many of the
Ministry of State and Parliamentart Affairs 149.8 142.7 8.8 23.6 165.9 86.0% -4.7% 169.0% spending objects were relatively more
Ministry of Haj and Religious Affairs 938.4 1182.1 108.9 222.4 1881.4 62.8% 26.0% 104.2% than the spending rate in the previous
Attorney General 1155.5 1843.7 136.3 192.2 2333.4 79.0% 59.6% 41.1%
month.
Election Commission 168.5 303.9 19.1 38.1 415.0 73.2% 80.3% 99.8%
- Spending on Security sector has
IARCSC 356.4 679.4 38.5 196.4 1188.3 57.2% 90.6% 409.9%
Independent Commission for Overseeing the Implementation of Constitution 72.3 - - - decreased in both YTD and monthly
Independent Board of new Kabul 104.2 767.2 23.8 229.2 5323.6 14.4% 636.2% 862.8% expenditure, this is due less spending
Afghanistan Independent Human Rights Commission 72.1 - - - by Minisry of Interior and Defence.
The High office of Oversight and Anti Corruption 131.8 118.6 11.1 20.4 164.5 72.1% -10.0% 83.0%
Independent Directorate of Local Governance 2676.0 3620.5 432.6 756.7 5274.3 68.6% 35.3% 74.9%
Total Governance, Rule of Law and Human Rights 15554.5 19127.8 2073.0 2899.4 30474.4 62.8% 23.0% 39.9% Glossary:

Total Gross Expenditure: the total expenditures


Ministry of Public Works 13091.6 13519.1 2559.6 1682.6 27681.0 48.8% 3.3% -34.3% including interest payments
Ministry of Transport and Aviation 256.4 271.5 52.1 40.1 383.1 70.9% 5.9% -23.1%
Ministry of Communication 913.4 1012.9 227.8 89.0 2675.1 37.9% 10.9% -60.9% Operating Budget: the Government budget is
Ministry of Energy and Water 3925.9 4063.1 617.6 392.5 8675.7 46.8% 3.5% -36.4% split into operating and development. Operating
Water Supply and Canalization Corporation 433.0 - - - is the expenditure not targeted towards
Da Brishna Shirkat 11528.1 6280.6 3315.8 560.2 20202.6 31.1% -45.5% -83.1% particular development projects under the NPPs.
Ministry of Urban Development 2657.6 2735.6 301.5 310.2 4863.1 56.3% 2.9% 2.9%
Independent Board of new Kabul 1800.1 - - -
Ministry of Mines and Industries 1209.1 1013.4 91.1 230.0 2298.8 44.1% -16.2% 152.3%
Geodesy and Cartography Office 142.6 1.6 14.9 0.0 12.8 12.7% -98.9% -100.0%
Directorate of Environment 183.4 192.2 24.4 26.5 308.7 62.3% 4.8% 8.5%
Afghanistan High Atomic Energy Commission 30.0 40.9 3.4 8.5 58.5 69.9% 36.2% 146.8%
Municipalities 1455.3 2147.0 307.3 380.2 0.0 - 47.5% 23.7%
Total Infrastructure and Natural Resources 35393.5 31278.0 7515.5 3719.7 69392.5 45.1% -11.6% -50.5%

12
Ministry of Education 31702.6 31731.3 4155.3 4015.0 45251.4 70.1% 0.1% -3.4%
Ministry of Higher Education 6119.9 5851.3 1012.1 1209.0 8272.1 70.7% -4.4% 19.5%
Ministry of Information and Culture 586.7 761.5 110.7 198.2 1230.2 61.9% 29.8% 79.1%
Science Academy 179.1 209.1 16.9 21.5 273.5 76.5% 16.7% 27.4%
National Olympic Committee 248.2 284.9 76.2 29.1 606.5 47.0% 14.8% -61.9%
Total Education 38836.5 38838.1 5371.2 5472.8 55633.7 69.8% 0.0% 1.9%

Ministry of Public Health 14238.5 16082.2 3701.9 5227.7 20940.4 76.8% 12.9% 41.2%
Total Health 14238.5 16082.2 3701.9 5227.7 20940.4 76.8% 12.9% 41.2%

Ministry of Agriculture 7504.4 9094.6 1431.8 1537.4 11710.1 77.7% 21.2% 7.4%
Ministry of Counter Narcotics 793.4 832.3 102.5 88.9 1499.2 55.5% 4.9% -13.3%
Ministry of Rural Rehabilitation and Development 14368.7 11823.1 2641.2 2104.2 19065.3 62.0% -17.7% -20.3%
Total Agriculture and Rural Development 22666.4 21750.1 4175.6 3730.6 32274.6 67.4% -4.0% -10.7%

Ministry of Frontiers and Tribal Affairs 414.7 450.4 67.3 67.9 619.5 72.7% 8.6% 0.9%
Ministry of Martyrs, Disabled and Social Affairs 21796.9 21995.2 2166.3 2315.5 24634.5 89.3% 0.9% 6.9%
Ministry of Refugees and Repatriates 488.0 466.7 163.7 39.0 597.1 78.2% -4.4% -76.2%
Ministry of Women Affairs 199.0 213.1 21.9 31.6 273.1 78.0% 7.1% 44.0%
Office of Disaster Preparedness 692.0 655.6 128.6 50.5 843.3 77.7% -5.3% -60.7%
Directorate of Kochis 78.5 182.4 11.4 45.1 404.0 45.2% 132.4% 296.4%
Total Social Protection 23669.2 23963.4 2559.3 2549.5 27371.6 87.5% 1.2% -0.4%

Ministry of Finance 17388.1 16268.7 11272.8 5385.9 19663.4 82.7% -6.4% -52.2%
Ministry of Commerce 904.7 556.8 67.2 77.4 929.5 59.9% -38.5% 15.2%
Ministry of Economy 387.1 425.6 83.3 78.0 626.9 67.9% 9.9% -6.4%
Control and Audit Office 356.8 270.6 125.6 22.7 566.1 47.8% -24.2% -81.9%
Central Statistics Office 147.3 132.2 16.2 15.6 235.4 56.2% -10.2% -3.7%
Afghanistan National Standard Authority 71.7 98.3 7.6 6.1 304.4 32.3% 37.2% -20.4%
Total Economic Governance and Private Sector Development 19255.6 17752.2 11572.7 5585.7 22325.7 79.5% -7.8% -51.7%

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


Micro Finance Investment Support Facility for Afghanistan 595.5 774.0 104.3 0.0 1007.5 76.8% 30.0% -100.0%
Unallocated Reserves 0.0 - - -
Unspecified 5345.5 6013.9 583.3 1000.9 10158.0 59.2% 12.5% 71.6%
Total Unclassified 5941.0 6787.9 687.5 1000.9 11165.5 60.8% 14.3% 45.6%

13
Table 8: Expenditure by COFOG

1395 1396 1395 1396 Overview:


Month 11 YTD Month 11
General Public Services 48590.7 47346.9 16979.9 9038.9 This sheet breaks down expenditure by the UN
Recurrent Expenditure 34700.6 36602.7 13390.7 7568.0 COFOG classification, so you can see which
Capital Expenditure 13890.2 10744.2 3589.2 1470.9 priority areas received what.
Defence 75834.7 68682.7 6962.7 5883.9
Notes:
Recurrent Expenditure 75020.1 67721.7 6806.2 5580.5
Capital Expenditure 814.6 961.0 156.5 303.3 - On YTD, the Government expenditure in the
Public Order and Safety 57411.5 54409.2 5953.3 4902.9 general public services, defence sector, and
Recurrent Expenditure 56009.5 53675.3 5840.4 4735.9 public order and safety have declined.
Capital Expenditure 1402.0 733.9 112.9 166.9 - Increase in capital expenditure on education
Economic Affairs 38729.9 37656.7 6762.7 4858.9 , and housing and communal amenities
Recurrent Expenditure 18272.2 15244.4 2705.0 2527.7 sectors reflect rising need for financing
Capital Expenditure 20457.7 22412.3 4057.7 2331.2 operational cost of the existing capitals.
Environmental Protection 833.1 1202.1 325.3 160.2
Glossary:
Recurrent Expenditure 168.7 180.9 21.5 20.2
Capital Expenditure 664.4 1021.1 303.8 140.0 COFOG: Classifications of the Functions of
Housing and Communal Amenities 3022.4 3504.8 404.0 491.6 Government, is a UN classification breaking
Recurrent Expenditure 534.4 783.3 72.7 105.5 down Government expenditure by key policy
Capital Expenditure 2488.0 2721.5 331.3 386.0 areas.
Health 13675.8 15421.3 3577.1 5151.6 Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 12219.6 14105.1 3269.3 4807.9 capital items, typically salaries etc. These are
Capital Expenditure 1456.2 1316.3 307.8 343.7 items which need to be repurchased each
year.
Recreation, Culture and Religion 2237.8 2711.8 397.5 509.4
Capital Expenditure: is the expenditure on
Recurrent Expenditure 1837.6 2211.7 245.2 342.6 assets.
Capital Expenditure 400.2 500.1 152.3 166.8
Education 37137.1 36730.3 5054.5 5058.5
Recurrent Expenditure 35117.2 34597.1 4685.6 4343.9
Capital Expenditure 2019.9 2133.2 368.9 714.6
Social Protection 21262.7 21335.2 2270.8 2305.6
Recurrent Expenditure 21036.6 21127.2 2198.3 2242.6
Capital Expenditure 226.1 208.0 72.5 63.0

Total 298735.8 289001.1 48687.9 38361.3

14
Table 9: Expenditure by Province
1395 1396 1395 1396 YTD Month Overview:
Month 11 YTD Month 11 % Growth
Kabul 19791.7 18746.9 3794.1 2617.4 -5.3% -31.0% This sheet overviews the expenditure on provinces. This
Kapisa 2511.6 2616.2 288.4 285.6 4.2% -1.0% does not give a full overview of the expenditure benefits
Parwan 4325.5 4176.9 605.5 546.4 -3.4% -9.7% to provinces, as some central spending impacts provincial
Wardak 2862.6 3083.9 583.7 608.8 7.7% 4.3% welfare.
Logar 2342.7 2641.9 575.9 478.9 12.8% -16.8%
Notes:
Nangarhar 15257.9 15063.8 2059.2 1890.7 -1.3% -8.2%
Laghman 2588.6 2515.8 365.2 496.3 -2.8% 35.9%
- On both YTD and monthly basis almost all provinces
Pangsher 1623.7 1484.6 245.2 219.8 -8.6% -10.4%
have seen decrease in expenditures during the
Baghlan 7299.5 5236.6 851.2 851.1 -28.3% 0.0%
month of 11 compare with the same month in 1395.
Bamyan 2592.2 3573.5 618.4 461.6 37.9% -25.4%
Ghazni 4060.3 3765.0 785.9 525.0 -7.3% -33.2%
Paktika 2468.3 2683.4 280.0 305.6 8.7% 9.2% Glossary:
Paktiya 10040.7 9939.6 846.8 1263.4 -1.0% 49.2%
Khost 3467.6 2997.6 540.6 456.0 -13.6% -15.6% Offshore Payments: payments received by the
Kunar 2601.8 3192.0 317.5 516.4 22.7% 62.7% Government from outside of Afghanistan, not collected by
Nuristan 1575.7 1636.7 361.4 258.5 3.9% -28.5% any of the Line Ministries, or Provinces.
Badakhshan 6026.4 5896.6 1029.0 862.4 -2.2% -16.2%
Takhar 4059.8 4266.4 628.8 459.3 5.1% -27.0%
Kunduz 5912.5 5120.8 1579.7 541.4 -13.4% -65.7%
Samangan 2285.2 1970.0 241.2 342.9 -13.8% 42.2%
Balkh 13522.5 12939.5 1319.3 1527.9 -4.3% 15.8%
Saripul 2639.6 2509.2 601.6 651.3 -4.9% 8.3%
Ghor 3049.0 2546.6 437.7 589.5 -16.5% 34.7%
Dikondy 2004.4 2158.1 523.5 434.8 7.7% -17.0%
Uruzgan 1642.2 1628.1 175.5 260.2 -0.9% 48.3%
Zabul 1625.6 1793.9 295.4 210.6 10.4% -28.7%
Kandahar 13255.4 13082.3 1496.0 1264.7 -1.3% -15.5%
Jawzjan 3023.0 3869.4 374.9 569.3 28.0% 51.9%
Faryab 4028.5 4335.8 1017.8 1266.3 7.6% 24.4%
Helmand 10598.6 9331.3 1805.4 922.9 -12.0% -48.9%
Badghis 1884.4 2142.7 326.2 608.6 13.7% 86.6%
Herat 12795.8 12286.9 1632.8 1565.9 -4.0% -4.1%
Farah 2710.6 2843.1 616.5 302.7 4.9% -50.9%
Nimroz 1900.2 2300.8 336.3 246.1 21.1% -26.8%
Central Ministries 126574.2 120830.0 22296.6 15832.8 -4.5% -29.0%
Offshore Payments 1520.4 1144.8 339.0 340.9 -24.7% 0.5%
Total 306468.8 296350.7 50192.0 40581.7 -3.3% -19.1%

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Table 10: Expenditure by ANPDF Pillar

1395 1396 1395 1396 Overview:


Month 11 YTD Month 11
Security 130,913.5 120,770.7 12,535.4 10,395.4 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 15,554.5 19,127.8 2,073.0 2,899.4 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 35,393.5 31,278.0 7,515.5 3,719.7 Government's policy priorities.
Education 38,836.5 38,838.1 5,371.2 5,472.8
Glossary:
Health 14,238.5 16,082.2 3,701.9 5,227.7
Agriculture and Rural Development 22,666.4 21,750.1 4,175.6 3,730.6 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 23,669.2 23,963.4 2,559.3 2,549.5 Development Strategy, the original document setting
Economic Governance and Private Sector Development 19,255.6 17,752.2 11,572.7 5,585.7 out the development plan for Afghanistan. The sectors
Unclassified 5,941.0 6,787.9 687.5 1,000.9 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

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Table 11: Financing

1395 1396 1395 1396 Overview:


Month 11 YTD Month 11
TOTAL FINANCING (15,376.4) (1,952.3) 5,965.4 11,934.4 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (16,714.1) (8,474.0) 5,335.2 12,159.3
Notes:
Domestic (16,714.1) (8,474.0) 5,335.2 12,159.3
Currency and Deposits (9,059.7) 35.7 942.7 14,000.5 - Values in the bracket shows increase in assets and
Treasury Single Account (8,938.4) 11,903.6 (58.3) 13,293.3 decrease in liabilties; and values without bracket
Provincial Revenue Accounts (749.0) (190.0) (355.2) - shows increase in liablities and decrease in assets.
Donor Accounts 627.7 (11,677.9) 1,356.1 707.2 -Financing shows an decrease of Afs 11.9 billion in the
Other Deposit Accounts 0.0 - - - 11th month. The amount of decrease is more than Afs
Loans 9.6 10.9 (0.0) (9.9) 2.6 billion decreased in the previous month. The
Loans 4.2 4.4 0.1 0.4 change is substantially more than the same period in
1395.
Advances 5.4 6.4 (0.1) (10.3)
Other Accounts Receivable 751.4 (683.7) 355.2 - Glossary:
Clearing Accounts 575.3 (730.0) 355.2 -
Other Current Assets 176.0 46.3 - - Treasury Single Account: The main bank account of the
Other Assets (8,415.4) (7,836.9) 4,037.4 (1,831.2) Government. In Afghanistan, the TSA consists of the
Provincial Expenditure Accounts (8,415.4) (7,836.9) 4,037.4 (1,831.2) Afghani account, the US dollar account, provincial
Foreign - - - - revenue and expenditure accounts, and ARTF and
LOTFA accounts.
Net Acquisition of Financial Liabilities 1,337.7 6,521.8 630.2 (224.9)
Accounts Receivable: outstanding payments due to the
Domestic 1,633.4 7,270.3 880.2 (207.1)
Government
Accounts Payable 1,833.3 1,461.7 678.1 459.8
Accounts Payable - Suppliers 1,847.6 1,466.9 712.6 476.9 Accounts Payable: outstanding payments owed by the
Accounts Payable - Other (14.2) (5.2) (34.5) (17.1) Government.
Pension Liabilities 2.3 10.6 (8.0) 3.7
Other Payables 0.7 1.1 - 0.3 Financial Assets: A financial claim on an asset that is
Other Liabilities (202.9) 5,797.0 210.1 (670.9) usually documented by some type of legal
Foreign (295.7) (748.6) (250.0) (17.8) 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 (472.0) (697.6) (241.2) (18.7)
items
Currency Gain/Loss 176.3 (51.0) (8.8) 0.9

17