Monthly F is cal B ulletin, Month 2, 1394

COMPILED AND PUBLISHED BY: MINISTRY OF FINANCE, FISCAL POLICY DIRECTORATE

All tables generated using AFMIS data downloaded on 5 April 2015

TABLE OF CONTENTS
1 1. Budget Highlights.
2 2. Revenue Summary
3 3. Expenditure Summary
4 4. Budget Execution Rates
5 5. Tables
5 Table 1. Budget Summary
6 Table 2. Intergrated Core Budget Revenues
6 Table 3. Integrated Core Budget Domestic Revenues by Province
7 Table 4. Intergrated Core Budget Expenditures by Economic Category
7 Table 5. Core Budget Operating Expenditures
8 Table 6. Intergrated Core Budget Expenditures by ANDS Pillar
9 Table 7. Integrated Core Budget Gross Expenditures by Ministry
10 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
11 Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)
12 Table 8. Intergrated Core Budget Expenditures by COFOG Sector
13 Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget
13 Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core
13 Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated
14 Footnote Appendix

BUDGET HIGHLIGHTS

The Monthly Fiscal Bulletin provides a brief overview of the implementation of the National Budget.
Operating Budget Highlights:
o Total domestic revenues collected in month 2 FY 1393 were Afs 7.5 billion compared to Afs 7.9
billion in month 1, while for the YTD 1394, the total domestic revenues were Afs 15.4 billion.
o Total operating grant receipts during month 2 FY 1394 were Afs 0.6 billion, whereas in month 1, it
was Afs 22.2 billion.
o Total operating expenditures during this month were Afs 10.7 billion as compared to Afs 2.5 billion
in month 1 , whereas for the YTD, total spending was around Afs 13.1 billion.
o For the YTD 1394, the operating budget balance (including grants) was in a surplus of Afs 25 billion,
compared to a deficit of Afs 1.6 billion same period in 1393.
Development Budget Highlights:
o Total development budget expenditures, in month 2 FY 1394, were Afs 1.1 billion compared to Afs .1
billion in month 1, whereas for the YTD 1394, total development expenditures were Afs 1.2 billion.
o The development grants receipts in month 2 were Afs 2.2 billion compared to Afs 1.8 billion
received in month 1 FY 1394.
o The Development Budget balance for the YTD 1394 was a deficit of Afs 2.8 billion compared to a
surplus of Afs 1.9 billion the same period in FY 1393.
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Total Domestic Revenue
(Afs million) 123,923 REVENUE SUMMARY
111,531 This section illustrates revenues
99,138 received from the Government that
86,746
are used to finance its expenditures
and deliver Government services.
76,419
These revenues may either be
66,092
domestically raised revenues or donor
55,765
grants. Further information is
46,265
available in Tables 2 and 3.
36,764
27,263 Total revenue
18,175 Domestic Revenue Developments
Original Target
9,088 15,436
7,922
AFMIS data extract 5 April 2015
Total domestic revenues for the
YTD were Afs 15.4 billion
Domestic Revenue (Afs billion) against the original target of
1393 YTD 1394 YTD 1394 YTD Target
Afs 18.2 billion, a shortfall of Afs
10.0
2.8 billion or 15 percent.
Total YTD tax revenues for 1393
were Afs 7.5 billion, higher than
7.5
7.1
the actual YTD for 1393, but
lower than the YTD target for
4.1
4.4 4.5
1394.
2.9 2.8
Total YTD customs duties for
2.3
1394 were Afs 4.4 billion, falling
0.3
0.6
0.8
slightly behind the YTD target
for 1394, however higher than
Tax Revenues Customs Duty, Import Non Tax Revenue Social Contributions and
Taxes Miscellaneous the YTD actual 1393.

AFMIS data extract 5 April 2015
Total YTD non-tax revenues
were Afs 2.9 billion in FY 1394,
Donor Grants Afs billion
1393 YTD 1394 YTD
higher than both the YTD target
22.8 for 1394 and the YTD actual for
1393.
Donor Grant Developments
Total YTD operating grants
receipts were Afs 22.8 billion,
where as for the YTD 1393, it
was Afs 2.8 billion
2.8
4.0 4.0
Total YTD development grants
receipts were around Afs 4
Operating Grants Development Grants billion similar to previous years
AFMIS data extract 5 April 2015 development grand receipt.

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 283,486 EXPENDITURE SUMMARY
Operating Budget Expenditure
(Afs Million) 259,862
This section illustrates the expenditures
236,239
incurred by the Government for the year
212,615

Previous year expenditure 188,991

to date for the delivery of Government
Operating Expenditure
165,367 services. Further information on the
Budget
141,743 breakdown of these expenditures by
118,119 spending type and sectors for the
94,495 operating and development budgets is
70,872
available in Tables 4 to 8.
47,248

23,624 13,132
AFMIS data extract 5 April 2015
Operating Budget
2,484

Total YTD operating expenditures

Development Budget 152,687 were Afs 13.1 billion by end of 2nd
Expenditure 139,963 month of 1394, which is slightly
127,239
(Afs million) lower than the actual for the same
114,515
Development Expenditure 101,791
period in 1393, but significantly
Budget (Pre MYR)
89,067 88,206 lower than the YTD buget target for
Previous year expendiuture 80,855
Budget excl. Carry forward
76,343 73,505 1394.
66,154

63,619
58,804 Total YTD wage spending was Afs
50,896 51,453

38,172 36,752
44,103 12.3 billion by end of month 2 of
25,448
22,051
29,402
1394, compared to Afs 16.3 billion in
14,701
12,724
7,350 AFMIS data extract 5 April 2015
the same period in FY 1393.
162 1,222
Expenditures on goods and services
for the YTD 1394 were Afs 0.8 billion
Expenditure by Economic Category (Afs billion)
160.0 1393 YTD 1394 YTD 1394 Budget compared to Afs 1.1 billion for the
same period in FY 1393.
140.0

120.0
Development Budget
102.0
100.0 Total YTD development expenditures
80.0
were Afs 1.2 billion by end of month
71.3
2 of FY 1394, lower than the YTD
60.0
budget (including carry forward), YTD
41.1
40.0
31.1 29.7
budget target (excluding carry
20.0 16.3
forward), and the YTD actual for 139.
12.3

1.1 0.8 1.1 0.5 0.1 0.0

7.9
1.0 0.8 0.7 0.0
Total YTD expenditures on goods and
-
Wages Goods and services Goods and services Nonfinancial Assets Nonfinancial Assets Social transfers and services were Afs 0.5 billion
(operating) (development) (operating) (development) Interest
AFMIS data extract 5 April 2015
compared to 1.1 billion the same
period FY 1394.
Expenditures on acquisition of non-
financial assets for the YTD 1394
were Afs 0.8 billion compared to Afs
1 billion for the same period FY 1393.

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BUDGET EXECUTION RATES
Budget execution rates measure what percentage of the allocated Budget for each budgetary unit has been spent
(and so this percentage will increase throughout the year). Execution rates provide a simple indication of the
implementation of the National Budget. Further information on the Execution Rates of individual Ministries for
both the development and operating budgets is available in Table 7.

10 Largest Operating Budgets YTD expenditure (Afs million)

15%
Presidents Office 193.9
241.9
13%
Ministry of Finance 209.6
207.3 1394 Current Allocated Budget
Independent Directorate of Local 7%
130.3 1394 YTD Expenditure
Governance 129.1
8% 1393 YTD Expenditure
Ministry of Public Health 159.5
281.0
12%
Ministry of Higher Education 272.3
209.9 Budget Execution rates

5%
Ministry of Foreign Affairs 101.7
79.8
59%
General Directorate of National Security 2,965.8
2,706.9
6%
Ministry of Defence 3,081.1
5,120.9
9%
Ministry of Education 1,761.0
1,918.3
6%
Ministry of Interior 2,552.9
4,540.0

AFMIS data extract 5 April 2015

10 Largest Development Budgets YTD expenditure (Afs million)

1394 Approved Budget
0%
Ministry of Mines and Industries 7.1
52.6 1394 YTD Expenditure
0%
Ministry of Transport and Aviation 0.0
1393 YTD Expenditure
0.0
4%
Civil Aviation Authority 162.2
0.0
0%
Ministry of Agriculture 14.1 Budget Execution rates
229.7
2%
Ministry of Finance 73.5
131.8
0%
Ministry of Public Health 7.7
235.9
0%
Ministry of Education 0.0
20.9
1%
Ministry of Energy and Water 65.1
148.6
0%
Ministry of Public Works 4.4
249.2

Ministry of Rural Rehabilitation and 0%

0.0
Development 468.7

AFMIS data extract 5 April 2015

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TABLES
Table 1. Budget Summary

Code (In mi l l i ons of Afghani s) 1393 1393 1394 1394 1394

Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 1394 Comparison to 1393 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
OPERATING BUDGET
Operating Budget Revenues 9,751.4 16,531.4 30,104.7 8,085.5 38,190.2 21658.7 131.0
1 Domesti c Revenues 6,920.1 13,700.1 7,921.7 7,514.2 15,435.9 1735.8 12.7
1-19 Operati ng Grants 2,831.4 2,831.4 22,183.0 571.3 22,754.3 19922.9 703.7
Operating Expenditures 15,736.2 18,174.2 2,483.9 10,648.3 13,132.2 -5042.1 -27.7
21 Compensati on of Empl oyees 14,067.3 16,324.3 2,304.3 9,959.7 12,264.0 -4060.3 -24.9
22 Use of Goods and Servi ces 923.0 1,102.0 179.6 661.5 841.1 -260.9 -23.7
23 Interest 61.5 61.5 0.0 25.6 25.6 -35.9 -58.4
24 Soci al Transfers 623.4 623.4 0.0 0.0 0.0 -623.4 -100.0
25 Gross Acqui si ti on of Nonfi nanci al Assets 61.0 63.0 0.0 1.5 1.5 -61.5 -97.6
Operating Budget Balance
Excl udi ng Grants -8,816.1 -4,474.2 5,437.8 -3,134.1 2,303.7 6777.9 -151.5
Incl udi ng Grants -5,984.7 -1,642.8 27,620.8 -2,562.8 25,058.0 26700.8 -1625.3

DEVELOPMENT BUDGET
Development Grants 2,790.1 4,027.6 1,788.5 2,242.1 4,030.6 2.9 0.1
Development Expenditures 2,009.2 2,044.4 162.2 1,060.2 1,222.4 -822.0 -40.2
21 Compensati on of Empl oyees 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Servi ces 1,035.3 1,070.5 0.0 453.1 453.1 -617.4 -57.7
23 Interest 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Soci al Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A
25 Gross Acqui si ti on of Nonfi nanci al Assets 973.9 973.9 162.2 607.1 769.2 -204.7 -21.0
Development Budget Balance 780.9 1,983.2 1,626.3 1,181.9 2,808.2 825.0 41.6

INTEGRATED BUDGET
Revenues 12,541.6 20,559.1 31,893.2 10,327.5 42,220.8 21661.7 105.4
Domesti c Revenues 6,920.1 13,700.1 7,921.7 7,514.2 15,435.9 1735.8 12.7
Grants 5,621.5 6,859.0 23,971.6 2,813.3 26,784.9 19925.9 290.5
Expenditures 17,745.4 20,218.7 2,646.1 11,708.5 14,354.5 -5864.1 -29.0
Balances
Excl udi ng Grants -10,825.3 -6,518.6 5,275.6 -4,194.3 1,081.3 7599.9 -116.6
Incl udi ng Grants -5,203.8 340.4 29,247.1 -1,380.9 27,866.2 27525.8 8085.8

Alternative Measure of Deficit/Surplus for Integrated Budget (as shown in Table 11)
1 Revenues i ncl udi ng Grants (Operati ng and Devel opment) 12,541.6 20,559.1 31,893.2 10,327.5 42,220.8 21661.7 105.4
2-25 Recurrent Expendi tures (excl udes code 25) 16,710.5 19,181.7 2,483.9 11,099.9 13,583.8 -5597.9 -29.2
23 Interest 61.5 61.5 0.0 25.6 25.6 -35.9 -58.4
Net Balance (1-2-25) -4,168.9 1,377.3 29,409.3 -772.4 28,637.0 27259.6 1979.1
Primary Balance (1-2-25+23) -4,107.4 1,438.9 29,409.3 -746.7 28,662.6 27223.7 1892.0
(Refer to Tabl e 11 for fi nanci ng i nformati on)
Source: FPD using AFMIS data downloaded on the 5 April 2015

Table 2. Intergrated Core Budget Revenues

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1394 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
INTEGRATED BUDGET
1 REVENUES including grants 12,541.6 20,559.1 31,893.2 10,327.5 42,220.8 21,661.7 105.4
1-19 REVENUES excluding grants 6,920.1 13,700.1 7,921.7 7,514.2 15,435.9 18,175.3 84.9 1,735.8 12.7

DOMESTIC REVENUES 6,920.1 13,700.1 7,921.7 7,514.2 15,435.9 18,175.3 84.9 1,735.8 12.7
11 Tax Revenues 3,522.2 7,076.8 4,217.9 3,289.7 7,507.6 9,999.3 75.1 430.7 6.1
111 Fixed Taxes 877.3 1,782.8 722.5 791.7 1,514.2 1,962.8 77.1 -268.6 -15.1
112 Income Taxes 1,605.2 2,551.6 1,183.9 1,402.5 2,586.4 3,159.9 81.9 34.8 1.4
113 Property Taxes 82.8 147.5 73.5 63.8 137.3 132.2 103.9 -10.2 -6.9
114 Sales Taxes 746.2 2,240.9 2,048.7 875.6 2,924.3 3,868.1 75.6 683.4 30.5
116 Other Taxes 210.7 354.1 189.3 156.1 345.4 876.3 39.4 -8.7 -2.5
12 Customs Duty, Import Taxes 1,885.2 4,092.1 2,119.1 2,311.4 4,430.5 4,520.1 98.0 338.4 8.3
13 Non Tax Revenue 1,062.4 2,262.6 1,400.8 1,477.8 2,878.6 2,819.8 102.1 616.0 27.2
131 Income from Capital Property 98.8 222.4 96.3 111.8 208.1 261.2 79.6 -14.3 -6.4
132 Sales of Goods and Services 285.7 533.8 521.1 186.9 708.0 541.0 130.9 174.2 32.6
133 Administrative Fees 529.1 1,308.7 692.3 934.7 1,627.0 1,711.8 95.0 318.3 24.3
134 Royalties 17.8 30.6 45.8 21.5 67.3 68.4 98.4 36.7 120.1
135 Non Tax Fines and Penalties 102.8 128.4 29.0 103.7 132.7 124.3 106.7 4.2 3.3
136 Extractive Industry 28.1 38.7 16.3 119.3 135.6 113.1 119.9 96.9 250.1
14 Miscellaneous Revenue 39.7 -146.7 178.8 101.2 280.0 77.7 360.2 426.6 -290.9
17 Social Contributions 410.7 415.2 5.1 334.2 339.3 758.4 44.7 -75.9 -18.3

GRANTS 5,621.5 6,859.0 23,971.6 2,813.3 26,784.9 19,925.9 74.4

191-2 Foreign Governments 2,831.4 2,831.4 22,183.0 571.3 22,754.3 19,922.9 87.6
192-4 International Organisation 2,790.1 0.0 1,788.5 2,242.1 0.0 0.0 N/A

TOTAL OPERATING BUDGET REVENUE 9,748.9 16,505.3 30,093.2 8,067.4 38,160.6 21,655.3 56.7
Domestic Revenues 6,917.6 13,674.0 7,910.1 7,496.2 15,406.3 18,175.3 84.8 1,732.4 11.2
as percentage of total 82.8 82.8 26.3 92.9 40.4
External Grant Support 2,831.4 2,831.4 22,183.0 571.3 22,754.3 19,922.9 87.6
as percentage of total 17.2 17.2 73.7 7.1 59.6
Source: FPD using AFMIS data downloaded on the 5 April 2015

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Table 3. Integrated Core Budget Domestic Revenues by Province

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Dal - 2 % of 1394 YTD
Actual Actual Actual Actual Actual Target YTD Target Change % Increase
Monthly YTD Monthly Monthly YTD YTD
1-19 TOTAL DOMESTIC REVENUE 6,920.1 13,700.1 7,921.7 7,514.2 15,435.9 46,264.5 33.4 1,735.8 12.7

01 Kabul 209.6 327.1 145.5 163.9 309.4 994.3 31.1 -17.7 -5.4
02 Kapisa 3.8 5.8 3.3 11.7 15.1 47.1 32.0 9.2 158.3
03 Parwan 11.9 11.8 6.1 21.3 27.4 87.8 31.2 15.5 131.2
04 Wardak 8.8 12.5 4.5 14.2 18.7 69.1 27.1 6.2 50.1
05 Logar 4.4 9.1 7.7 9.7 17.4 55.8 31.1 8.3 91.3
06 Nangarhar 852.4 1,673.2 906.2 1,070.2 1,976.4 4,689.7 42.1 303.2 18.1
07 Laghman 4.6 7.4 6.2 11.7 17.9 58.0 30.8 10.5 143.1
08 Pangsher 3.2 3.2 25.9 5.5 31.4 30.2 103.8 28.2 882.6
09 Baghlan 20.8 25.2 10.6 30.5 41.1 114.6 35.8 15.9 63.1
10 Bamyan 2.5 4.5 2.5 9.4 11.9 41.1 29.0 7.4 164.3
11 Ghazni 13.4 24.8 17.3 27.6 44.9 115.8 38.8 20.1 80.8
12 Paktika 10.1 10.1 24.5 23.0 47.6 63.3 75.1 37.5 372.4
13 Paktiya 88.8 143.7 73.4 78.2 151.6 277.1 54.7 7.9 5.5
14 Khost 46.4 92.4 49.0 44.0 93.0 487.6 19.1 0.6 0.7
15 Kunar 15.6 19.2 8.6 16.4 25.0 137.5 18.2 5.8 30.0
16 Nuristan 0.0 0.0 0.0 0.8 0.8 16.1 4.7 0.8 N/A
17 Badakhshan 12.8 13.1 15.7 15.1 30.8 116.3 26.5 17.7 134.5
18 Takhar 10.1 22.1 61.4 22.6 84.0 122.7 68.5 61.9 280.7
19 Kunduz 54.5 109.3 36.8 54.9 91.7 517.7 17.7 -17.6 -16.1
20 Samangan 10.8 13.1 6.7 11.2 17.9 44.2 40.5 4.8 36.7
21 Balkh 486.9 1,312.5 572.7 530.8 1,103.5 3,842.1 28.7 -208.9 -15.9
22 Saripul 2.6 6.1 7.5 10.0 17.5 35.5 49.4 11.4 186.6
23 Ghor 2.6 5.2 2.3 9.1 11.4 57.3 19.9 6.2 119.7
24 Dikondy 1.7 3.1 2.2 1.2 3.3 27.6 12.1 0.3 8.6
25 Uruzgan 1.4 1.4 17.8 1.8 19.7 27.7 71.0 18.3 1304.5
26 Zabul 7.5 9.0 1.9 4.9 6.8 41.6 16.5 -2.1 -23.7
27 Kandahar 271.0 486.5 296.8 332.1 628.9 1,147.5 54.8 142.4 29.3
28 Jawzjan 7.1 17.7 11.0 22.8 33.8 96.2 35.2 16.1 91.2
29 Faryab 306.1 605.3 173.3 216.2 389.5 1,741.1 22.4 -215.8 -35.7
30 Helmand 16.0 31.4 24.9 48.2 73.0 249.0 29.3 41.7 132.9
31 Badghis 3.5 5.5 3.2 3.3 6.5 35.0 18.6 1.0 18.3
32 Herat 915.2 1,839.7 1,125.3 1,379.7 2,505.0 7,477.9 33.5 665.3 36.2
33 Farah 173.4 378.5 148.0 155.5 303.5 803.5 37.8 -75.0 -19.8
34 Nimroz 553.2 942.0 528.6 556.4 1,085.1 2,145.1 50.6 143.1 15.2
90 Central Ministries 2,787.5 5,528.9 3,594.0 2,600.5 6,194.6 20,451.4 30.3 665.7 12.0
95 Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Source: FPD using AFMIS data downloaded on the 5 April 2015

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Table 4. Intergrated Core Budget Expenditures by Economic Category

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 1394 Comparison to 1393 YTD
Actual Actual Actual Actual Prelim Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 17,745.4 20,218.7 2,646.1 11,708.5 14,354.5 436,172.9 3.3 -5,864.1 -29.0
Operating Budget 15,736.2 18,174.2 2,483.9 10,648.3 13,132.2 283,486.3 4.6 -5,042.1 -27.7
Development Budget 2,009.2 2,044.4 162.2 1,060.2 1,222.4 152,686.5 0.8 -822.0 -40.2
2* TOTAL NET EXPENDITURES 17,738.3 20,209.9 2,642.0 11,706.2 14,348.2 -5,861.7 -29.0
Operating Budget 15,729.1 18,165.5 2,479.8 10,646.0 13,125.9 -5,039.7 -27.7
Development Budget 2,009.2 2,044.4 162.2 1,060.2 1,222.4 -822.0 -40.2

21 Compensation of Employees 14,067.3 16,324.3 2,304.3 9,959.7 12,264.0 101,952.4 12.0 -4,060.3 -24.9
Operating Budget 14,067.3 16,324.3 2,304.3 9,959.7 12,264.0 101,952.4 12.0 -4,060.3 -24.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
22 Use of Goods and Services 1,958.2 2,172.5 179.6 1,114.6 1,294.2 72,235.3 1.8 -878.3 -40.4
Operating Budget 923.0 1,102.0 179.6 661.5 841.1 31,093.6 2.7 -260.9 -23.7
Development Budget 1,035.3 1,070.5 0.0 453.1 453.1 41,141.7 1.1 -617.4 -57.7
23 Interest 61.5 61.5 0.0 25.6 25.6 3,649.0 0.7 -35.9 -58.4
Operating Budget 61.5 61.5 0.0 25.6 25.6 3,649.0 0.7 -35.9 -58.4
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A
24 Social Transfers 623.4 623.4 0.0 0.0 0.0 26,091.0 0.0 -623.4 -100.0
Operating Budget 623.4 623.4 0.0 0.0 0.0 26,091.0 0.0 -623.4 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 1,034.9 1,036.9 162.2 608.6 770.8 79,195.2 1.0 -266.2 -25.7
Operating Budget 61.0 63.0 0.0 1.5 1.5 7,908.3 0.0 -61.5 -97.6
Development Budget 973.9 973.9 162.2 607.1 769.2 71,286.8 1.1 -204.7 -21.0
25* Net Acquisition of Nonfinancial Assets 1,027.8 1,028.2 158.1 606.4 1,528.9 500.7 48.7
Operating Budget 53.9 54.3 -4.1 -0.7 -4.8 -59.1 -108.8
Development Budget 973.9 973.9 162.2 607.1 1,533.7 559.8 57.5

Memo RECURRENT EXPENDITURES (excludes 25) 16,710.5 19,181.7 2,483.9 11,099.9 13,583.8 -5,597.9 -29.2
Operating Budget 15,675.2 18,111.2 2,483.9 10,646.8 13,130.7 -4,980.6 -27.5
Development Budget 1,035.3 1,070.5 0.0 453.1 453.1 -617.4 -57.7
Source: FPD using AFMIS data downloaded on the 5 April 2015

* Total allocated budget is the same as the approved Budget ceiling. However, individual items for current allocated Budget do not add up to total published budget as they do not include
contingency reserves not yet transferred to budgetary units. Published budget figures are used for interest (code 23) and subsidies and transfers (code 24).

Table 5. Core Budget Operating Expenditures

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Allocated % Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
2 TOTAL GROSS EXPENDITURES 15,736.2 18,174.2 2,483.9 10,648.3 13,132.2 283,486.3 4.6 -5,042.1 -27.7
2* TOTAL NET EXPENDITURES 15,729.1 18,165.5 2,479.8 10,646.0 13,125.9 -5,039.7 -27.7

21 Compensation of Employees 14,067.3 16,324.3 2,304.3 9,959.7 12,264.0 101,952.4 12.0 -4,060.3 -24.9
of which operating budget 14,067.3 16,324.3 2,304.3 9,959.7 12,264.0 -4,060.3 -24.9
211-3 Wages and Salaries 13,986.8 16,241.0 2,301.9 9,903.1 12,205.0 -4,036.0 -24.9
214-5 Social Benefits 80.6 83.3 2.4 56.6 58.9 -24.4 -29.2
214 Social Benefits - in Cash 80.6 83.3 2.4 56.6 58.9 -24.4 -29.2
219 Return of Salaries -25.8 -27.8 -1.3 -19.7 -21.0 6.8 -24.5
22 Use of Goods and Services 923.0 1,102.0 179.6 661.5 841.1 31,093.6 2.7 -260.9 -23.7
of which operating budget 923.0 1,102.0 179.6 661.5 841.1 -260.9 -23.7
221 Travel 149.9 152.4 10.7 67.5 78.2 -74.2 -48.7
222 Communications 110.4 120.1 4.3 47.1 51.4 -68.7 -57.2
223 Contracted Services 37.2 38.5 0.0 29.3 29.3 -9.2 -23.9
224 Repairs and Maintenance 106.9 131.3 23.1 59.0 82.1 -49.2 -37.5
225 Utilities 96.1 114.9 21.3 73.6 95.0 -19.9 -17.4
226 Fuel 283.7 398.1 114.2 309.2 423.3 25.2 6.3
227-9 Other Use of Goods and Services 138.8 146.6 5.9 75.8 81.7 -64.9 -44.3

23 Interest 61.5 61.5 0.0 25.6 25.6 3,649.0 0.7 -35.9 -58.4

24 Social Transfers 623.4 623.4 0.0 0.0 0.0 26,091.0 0.0 -623.4 -100.0
242 Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 N/A
243-6 Grants to Government Units & Other organisations 5.4 5.4 0.0 0.0 0.0 -5.4 -100.0
247 Social Security 618.0 618.0 0.0 0.0 0.0 -618.0 -100.0
248-9 Other Social Transfers 0.0 0.0 0.0 0.0 0.0 0.0 N/A

25 Gross Acquisition of Nonfinancial Assets 61.0 63.0 0.0 1.5 1.5 7,908.3 0.0 -61.5 -97.6
of which operating budget 61.0 63.0 0.0 1.5 1.5 -61.5 -97.6
25* Net Acquisition of Nonfinancial Assets 53.9 54.3 -4.1 -0.7 -4.8 -59.1 -108.8
150 Sale of Land and Buildings -7.0 -8.7 -4.1 -2.2 -6.3 2.4 -27.7
251 Buildings and Structures 0.3 0.3 0.0 0.0 0.0 -0.3 -100.0
252 Machinery / Equipment (>50,000) 60.6 62.7 0.0 1.5 1.5 -61.2 -97.6
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 0.0 0.0 0.0 0.0 0.0 0.0 N/A

Memo RECURRENT EXPENDITURES (excludes 25) 15,675.2 18,111.2 2,483.9 10,646.8 13,130.7 -4,980.6 -27.5

Source: FPD using AFMIS data downloaded on the 5 April 2015

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Table 6. Intergrated Core Budget Expenditures by ANDS Pillar

(In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Budget or Current % Allocated YTD
Actual Actual Actual Actual Prelim MYR Ceiling Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD Budget*
TOTAL GROSS EXPENDITURES 17,664.0 20,510.3 2,629.0 11,658.8 14,620.5 406,214.2 436,172.9 3.4% -5,889.8 -28.7
Operating Budget 15,654.8 18,267.3 2,466.9 10,599.3 13,312.3 253,527.7 283,486.3 4.7% -4,955.0 -27.1
Development Budget 2,009.2 2,243.0 162.2 1,059.5 1,308.2 152,686.5 152,686.5 0.9% -934.8 -41.7
Security 10,707.9 12,594.5 1,634.9 7,143.8 8,778.7 191,983.6 101,425.2 8.7% -3,815.8 -30.3
Operating Budget 10,698.7 12,585.4 1,634.9 7,132.6 8,767.4 190,928.8 100,370.4 8.7% -3,817.9 -30.3
Development Budget 9.2 9.2 0.0 11.3 11.3 1,054.8 1,054.8 1.1% 2.1 23.0

Total Governance, Rule of Law and Human Rights 1,271.6 1,570.8 342.4 949.9 1,292.3 16,323.0 11,763.5 11.0% -278.5 -17.7
Operating Budget 1,217.7 1,516.9 342.4 949.9 1,292.3 13,143.0 8,583.4 15.1% -224.6 -14.8
Development Budget 53.9 53.9 0.0 0.0 0.0 3,180.0 3,180.0 0.0% -53.9 -100.0

Total Infrastructure and Natural Resources 860.9 920.6 240.2 1,090.4 1,330.5 66,783.8 66,687.4 2.0% 409.9 44.5
Operating Budget 228.5 274.0 78.0 168.7 246.7 3,225.1 3,128.7 7.9% -27.3 -10.0
Development Budget 632.4 646.6 162.2 921.7 1,083.9 63,558.7 63,558.7 1.7% 437.2 67.6
Total Education 2,384.5 2,463.6 206.8 1,863.9 2,070.7 56,234.8 43,174.8 4.8% -392.8 -15.9
Operating Budget 2,168.1 2,178.0 206.8 1,848.3 2,055.1 36,056.1 22,996.1 8.9% -122.9 -5.6
Development Budget 216.5 285.6 0.0 15.6 15.6 20,178.7 20,178.7 0.1% -270.0 -94.5
Total Health 474.3 516.9 64.6 102.6 167.2 18,501.3 17,569.3 1.0% -349.7 -67.7
Operating Budget 238.5 281.0 64.6 94.9 159.5 3,019.9 2,087.9 7.6% -121.5 -43.2
Development Budget 235.9 235.9 0.0 7.7 7.7 15,481.4 15,481.4 0.0% -228.2 -96.8

Total Agriculture and Rural Development 824.6 833.9 31.3 107.5 138.9 41,544.0 41,042.2 0.3% -695.0 -83.3
Operating Budget 126.1 135.4 31.3 93.5 124.8 1,908.1 1,406.3 8.9% -10.6 -7.9
Development Budget 698.4 698.4 0.0 14.1 14.1 39,635.9 39,635.9 0.0% -684.4 -98.0
Total Social Protection 745.0 774.6 49.7 90.6 140.3 3,603.8 6,869.7 2.0% -634.3 -81.9
Operating Budget 742.7 772.3 49.7 90.4 140.1 2,354.6 5,620.6 2.5% -632.2 -81.9
Development Budget 2.3 2.3 0.0 0.2 0.2 1,249.2 1,249.2 0.0% -2.1 -90.3

Total Economic Governance and Private Sector

Development 393.9 831.9 56.6 309.6 698.9 11,006.8 10,465.0 6.7% -133.1 -16.0
Operating Budget 233.2 523.0 56.6 220.8 526.0 2,773.2 2,231.4 23.6% 3.0 0.6
Development Budget 160.6 308.9 0.0 88.9 172.8 8,233.6 8,233.6 2.1% -136.1 -44.0
Total Unclassified 1.3 3.4 2.6 0.4 3.0 233.1 280.3 N/A -0.5 -13.6
Operating Budget 1.3 1.3 2.6 0.4 0.4 118.8 47.7 4765.9% -0.9 -69.9
Development Budget 0.0 2.2 0.0 0.0 2.6 114.2 232.7 1.1% 0.4 19.4
Source: FPD using AFMIS data downloaded on the 5 April 2015

* For individual Sectors (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the
development budget is the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Interior 3,950.9 4,540.0 206 2,358.5 2,564.1 72,083.8 41,833.4 6.1 -1,975.9 -43.5
Operating Budget 3,950.9 4,540.0 206 2,347.2 2,552.9 71,696.3 41,445.8 6.2 -1,987.2 -43.8
Development Budget 0.0 0.0 0.0 11.3 11.3 387.6 387.6 2.9 11.3 N/A
Ministry of Defence 4,694.3 5,120.9 431.9 2,649.2 3,081.1 103,503.2 51,215.9 6.0 -2,039.9 -39.8
Operating Budget 4,694.3 5,120.9 431.9 2,649.2 3,081.1 103,503.2 51,215.9 6.0 -2,039.9 -39.8
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Ministry of Foreign Affairs 66.6 79.8 16.2 85.5 101.7 3,294.9 2,407.1 4.2 21.9 27.4
Operating Budget 66.6 79.8 16.2 85.5 101.7 2,854.1 1,966.3 5.2 21.9 27.4
Development Budget 0.0 0.0 0.0 0.0 0.0 440.8 440.8 0.0 0.0 N/A
Presidential Protective Service 88.9 146.8 59.8 6.2 66.0 1,077.1 844.8 7.8 -80.8 -55.0
Operating Budget 79.7 137.6 59.8 6.2 66.0 977.3 745.0 8.9 -71.6 -52.0
Development Budget 9.2 9.2 0.0 0.0 0.0 99.8 99.8 0.0 -9.2 -100.0
General Directorate of National Security 1,907.2 2,706.9 921.4 2,044.4 2,965.8 12,024.5 5,124.1 57.9 258.9 9.6
Operating Budget 1,907.2 2,706.9 921.4 2,044.4 2,965.8 11,897.9 4,997.4 59.3 258.9 9.6
Development Budget 0.0 0.0 0.0 0.0 0.0 126.7 126.7 0.0 0.0 N/A
Total Security 10,707.9 12,594.5 1,634.9 7,143.8 8,778.7 191,983.6 101,425.2 8.7 - 3,815.8 -30.3
Operating Budget 10,698.7 12,585.4 1,634.9 7,132.6 8,767.4 190,928.8 100,370.4 8.7 - 3,817.9 -30.3
Development Budget 9.2 9.2 - 11.3 11.3 1,054.8 1,054.8 1.1 2.1 23.0
Presidents Office 215.0 270.7 61.2 132.7 193.9 1,965.3 1,433.2 13.5 -76.8 -28.4
Operating Budget 186.2 241.9 61.2 132.7 193.9 1,802.1 1,270.0 15.3 -48.0 -19.8
Development Budget 28.8 28.8 0.0 0.0 0.0 163.2 163.2 0.0 -28.8 -100.0
National Assembly Meshanro Jirga 81.1 101.5 27.2 44.1 71.4 556.1 413.4 17.3 -30.1 -29.6
Operating Budget 81.1 101.5 27.2 44.1 71.4 498.3 355.6 20.1 -30.1 -29.6
Development Budget 0.0 0.0 0.0 0.0 0.0 57.8 57.8 0.0 0.0 N/A
National Assembly Wolesi Jirga 194.5 277.7 88.8 162.7 251.5 1,381.9 917.1 27.4 -26.2 -9.4
Operating Budget 194.5 277.7 88.8 162.7 251.5 1,366.2 901.4 27.9 -26.2 -9.4
Development Budget 0.0 0.0 0.0 0.0 0.0 15.7 15.7 0.0 0.0 N/A
Supreme Court 185.3 223.1 76.4 234.1 310.5 3,184.0 1,190.1 26.1 87.4 39.2
Operating Budget 185.3 223.1 76.4 234.1 310.5 2,960.2 966.4 32.1 87.4 39.2
Development Budget 0.0 0.0 0.0 0.0 0.0 223.7 223.7 0.0 0.0 N/A
Ministry of Justice 39.4 47.8 1.0 29.3 30.3 1,022.9 846.0 3.6 -17.5 -36.6
Operating Budget 33.4 41.8 1.0 29.3 30.3 600.2 423.3 7.2 -11.5 -27.5
Development Budget 6.0 6.0 0.0 0.0 0.0 422.7 422.7 0.0 -6.0 -100.0
Administrative Affairs 230.3 275.8 38.0 63.2 101.2 773.8 1,061.8 9.5 -174.6 -63.3
Operating Budget 230.3 275.8 38.0 63.2 101.2 732.0 1,020.0 9.9 -174.6 -63.3
Development Budget 0.0 0.0 0.0 0.0 0.0 41.8 41.8 0.0 0.0 N/A
Ministry of State and Parliamentart Affairs 5.2 8.9 3.6 4.3 7.9 109.5 127.1 6.2 -1.0 -11.5
Operating Budget 5.2 8.9 3.6 4.3 7.9 65.0 82.6 9.6 -1.0 -11.5
Development Budget 0.0 0.0 0.0 0.0 0.0 44.5 44.5 0.0 0.0 N/A
Ministry of Haj and Religious Affairs 38.7 44.4 6.3 37.0 43.3 1,063.3 792.8 5.5 -1.1 -2.5
Operating Budget 38.7 44.4 6.3 37.0 43.3 808.1 537.5 8.1 -1.1 -2.5
Development Budget 0.0 0.0 0.0 0.0 0.0 255.2 255.2 0.0 0.0 N/A
Attorney General 103.4 115.2 14.0 96.8 110.8 1,300.2 955.7 11.6 -4.4 -3.8
Operating Budget 95.2 106.9 14.0 96.8 110.8 1,072.5 728.1 15.2 3.9 3.6
Development Budget 8.2 8.2 0.0 0.0 0.0 227.7 227.7 0.0 -8.2 -100.0
Election Commission 9.4 12.6 3.0 5.2 8.2 151.2 91.8 9.0 -4.4 -34.9
Operating Budget 9.4 12.6 3.0 5.2 8.2 145.5 86.1 9.6 -4.4 -34.9
Development Budget 0.0 0.0 0.0 0.0 0.0 5.7 5.7 0.0 0.0 N/A
IARCSC 33.0 44.0 12.0 6.5 18.5 721.1 614.4 3.0 -25.5 -58.0
Operating Budget 22.1 33.2 12.0 6.5 18.5 330.3 223.6 8.3 -14.7 -44.3
Development Budget 10.8 10.8 0.0 0.0 0.0 390.8 390.8 0.0 -10.8 -100.0
Independent Commission for Overseeing the Implementation of Constitution 0.0 0.0 0.0 0.0 0.0 40.0 108.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 40.0 108.1 0.0 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
The High office of Oversight and Anti Corruption 14.0 19.9 6.5 7.9 14.5 227.6 222.1 6.5 -5.4 -27.3
Operating Budget 14.0 19.9 6.5 7.9 14.5 100.0 94.5 15.3 -5.4 -27.3
Development Budget 0.0 0.0 0.0 0.0 0.0 127.6 127.6 0.0 0.0 N/A
Independent Directorate of Local Governance 122.3 129.1 4.2 126.1 130.3 3,353.5 2,931.8 4.4 1.1 0.9
Operating Budget 122.3 129.1 4.2 126.1 130.3 2,208.0 1,786.3 7.3 1.1 0.9
Development Budget 0.0 0.0 0.0 0.0 0.0 1,145.5 1,145.5 0.0 0.0 N/A
Independent Electoral Complaints Commission 0.0 0.0 0.0 0.0 0.0 99.9 58.1 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 41.8 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 58.1 58.1 0.0 0.0 N/A
Afghanistan Independent Human Rights Commission 0.0 0.0 0.0 0.0 0.0 67.8 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 67.8 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Chief Executive Office 0.0 0.0 0.0 0.0 0.0 305.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 305.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total Governance, Rule of Law and Human Rights 1,271.6 1,570.8 342.4 949.9 1,292.3 16,323.0 11,763.5 11.0 - 278.5 - 17.7
Operating Budget 1,217.7 1,516.9 342.4 949.9 1,292.3 13,143.0 8,583.4 15.1 - 224.6 - 14.8
Development Budget 53.9 53.9 0.0 0.0 0.0 3180.0 3180.0 - -53.9 -100.0
Source: FPD using AFMIS data downloaded on the 5 April 2015
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Works 272.1 295.0 16.4 36.5 52.9 25,983.0 26,700.6 0.2 -242.1 -82.1
Operating Budget 32.9 45.7 16.4 32.1 48.5 527.7 1,245.2 3.9 2.8 6.1
Development Budget 239.2 249.2 0.0 4.4 4.4 25,455.4 25,455.4 0.0 -244.9 -98.2
Ministry of Transport and Aviation 18.8 18.8 3.9 17.7 21.6 328.4 509.7 4.2 2.8 14.9
Operating Budget 18.8 18.8 3.9 17.7 21.6 260.0 441.3 4.9 2.8 14.9
Development Budget 0.0 0.0 0.0 0.0 0.0 68.4 68.4 0.0 0.0 N/A
Ministry of Communication 36.2 46.9 10.8 30.3 41.1 789.4 692.4 5.9 -5.8 -12.3
Operating Budget 30.4 41.1 10.8 24.8 35.7 468.1 371.1 9.6 -5.4 -13.2
Development Budget 5.8 5.8 0.0 5.5 5.5 321.3 321.3 1.7 -0.4 -6.0
Ministry of Energy and Water 188.0 198.7 12.0 96.4 108.4 10,564.5 10,321.8 1.0 -90.3 -45.5
Operating Budget 39.4 50.1 12.0 31.3 43.3 560.6 317.9 13.6 -6.8 -13.5
Development Budget 148.6 148.6 0.0 65.1 65.1 10,003.9 10,003.9 0.7 -83.5 -56.2
Water Supply and Canalization Corporation 0.0 0.0 0.0 0.0 0.0 573.8 573.8 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 573.8 573.8 0.0 0.0 N/A
Civil Aviation Authority 14.4 14.4 168.2 9.5 177.6 4,691.9 4,347.8 4.1 163.2 1130.4
Operating Budget 14.4 14.4 6.0 9.5 15.5 344.1 0.0 N/A 1.0 7.2
Development Budget 0.0 0.0 162.2 0.0 162.2 4,347.8 4,347.8 3.7 162.2 N/A
Da Brishna Shirkat 1.6 1.6 0.0 829.3 829.3 15,475.0 15,475.0 5.4 827.7 50340.8
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 1.6 1.6 0.0 829.3 829.3 15,475.0 15,475.0 5.4 827.7 50340.8
Ministry of Urban Development 15.4 21.4 7.4 13.4 20.8 1,784.2 1,666.4 1.2 -0.6 -2.9
Operating Budget 15.4 21.4 7.4 13.4 20.8 260.8 143.0 14.5 -0.6 -2.9
Development Budget 0.0 0.0 0.0 0.0 0.0 1,523.4 1,523.4 0.0 0.0 N/A
Independent Board of new Kabul 11.1 11.1 0.0 0.0 0.0 110.2 110.2 0.0 -11.1 -100.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 11.1 11.1 0.0 0.0 0.0 110.2 110.2 0.0 -11.1 -100.0
Ministry of Mines and Industries 103.6 107.4 11.0 25.3 36.3 2,810.9 2,654.8 1.4 -71.1 -66.2
Operating Budget 51.1 54.8 11.0 18.2 29.2 499.7 343.6 8.5 -25.6 -46.8
Development Budget 52.6 52.6 0.0 7.1 7.1 2,311.2 2,311.2 0.3 -45.5 -86.5
Geodesy and Cartography Office 11.7 11.7 4.2 12.9 17.1 146.9 121.1 14.1 5.4 45.8
Operating Budget 11.7 11.7 4.2 7.8 11.9 125.8 100.0 11.9 0.2 1.9
Development Budget 0.0 0.0 0.0 5.1 5.1 21.1 21.1 24.4 5.1 N/A
Directorate of Environment 11.9 16.1 4.8 11.5 16.3 125.5 125.5 13.0 0.2 1.4
Operating Budget 11.9 11.9 4.8 11.5 16.3 60.0 60.0 27.2 4.4 37.0
Development Budget 0.0 4.2 0.0 0.0 0.0 65.5 65.5 0.0 -4.2 -100.0
Afghanistan High Atomic Energy Commission 2.5 4.0 1.5 2.4 3.9 39.4 27.6 14.1 -0.1 -1.9
Operating Budget 2.5 4.0 1.5 2.4 3.9 39.4 27.6 14.1 -0.1 -1.9
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Municipalities 173.5 173.5 0.0 5.2 5.2 3,360.8 3,360.8 0.2 -168.3 -97.0
Operating Budget 0.0 0.0 0.0 0.0 0.0 79.0 79.0 0.0 0.0 N/A
Development Budget 173.5 173.5 0.0 5.2 5.2 3,281.8 3,281.8 0.2 -168.3 -97.0
Total Infrastructure and Natural Resources 860.9 920.6 240.2 1,090.4 1,330.5 66,783.8 66,687.4 2.0 409.9 44.5
Operating Budget 228.5 274.0 78.0 168.7 246.7 3,225.1 3,128.7 7.9 - 27.3 - 10.0
Development Budget 632.4 646.6 162.2 921.7 1,083.9 63,558.7 63,558.7 1.7 437.2 67.6
Ministry of Education 1,939.2 1,939.2 113.7 1,647.2 1,761.0 46,668.3 36,402.5 4.8 -178.3 -9.2
Operating Budget 1,918.3 1,918.3 113.7 1,647.2 1,761.0 30,162.9 19,897.0 8.9 -157.4 -8.2
Development Budget 20.9 20.9 0.0 0.0 0.0 16,505.5 16,505.5 0.0 -20.9 -1.0
Ministry of Higher Education 405.4 474.6 90.0 197.9 287.9 7,669.6 5,262.4 5.5 -186.7 -39.3
Operating Budget 209.9 209.9 90.0 182.3 272.3 4,601.4 2,194.2 12.4 62.4 29.7
Development Budget 195.6 264.7 0.0 15.6 15.6 3,068.2 3,068.2 0.5 -249.1 -94.1
Ministry of Information and Culture 36.6 36.6 3.0 16.3 19.3 688.3 844.6 2.3 -17.2 -47.1
Operating Budget 36.6 36.6 3.0 16.3 19.3 450.4 606.6 3.2 -17.2 -47.2
Development Budget 0.0 0.0 0.0 0.0 0.0 237.9 237.9 0.0 0.0 -100.0
Science Academy 0.3 10.2 0.0 0.0 0.0 180.7 125.3 0.0 -10.2 -100.0
Operating Budget 0.3 10.2 0.0 0.0 0.0 170.6 115.1 0.0 -10.2 -100.0
Development Budget 0.0 0.0 0.0 0.0 0.0 10.2 10.2 0.0 0.0 N/A
Afghanistan Cricket board 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Afghanistan football federation 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Radio and television of Afghanistan 0.0 0.0 0.0 0.0 0.0 497.7 93.7 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 404.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 93.7 93.7 0.0 0.0 N/A
National Olympic Committee 3.0 3.0 0.0 2.5 2.5 530.0 446.3 0.6 -0.5 -15.9
Operating Budget 3.0 3.0 0.0 2.5 2.5 266.9 183.2 1.4 -0.5 -15.9
Development Budget 0.0 0.0 0.0 0.0 0.0 263.1 263.1 0.0 0.0 N/A
Total Education 2,384.5 2,463.6 206.8 1,863.9 2,070.7 56,234.8 43,174.8 4.8 - 392.8 - 15.9
Operating Budget 2,168.1 2,178.0 206.8 1,848.3 2,055.1 36,056.1 22,996.1 8.9 - 122.9 - 5.6
Development Budget 216.5 285.6 - 15.6 15.6 20,178.7 20,178.7 0.1 - 270.0 - 94.5
Ministry of Agriculture 298.0 298.0 19.4 73.9 93.3 9,143.1 9,012.2 1.0 -204.7 -68.7
Operating Budget 68.3 68.3 19.4 59.8 79.2 1,041.6 910.7 8.7 10.9 16.0
Development Budget 229.7 229.7 0.0 14.1 14.1 8,101.5 8,101.5 0.2 -215.6 -93.9
Ministry of Counter Narcotics 15.1 15.1 3.3 5.1 8.5 1,616.0 1,545.6 0.5 -6.6 -43.7
Operating Budget 15.1 15.1 3.3 5.1 8.5 169.5 99.0 8.6 -6.6 -43.7
Development Budget 0.0 0.0 0.0 0.0 0.0 1,446.5 1,446.5 0.0 0.0 N/A
Ministry of Rural Rehabilitation and Development 511.5 520.8 8.5 28.5 37.1 30,428.8 30,340.8 0.1 -483.7 -92.9
Operating Budget 42.8 52.1 8.5 28.5 37.1 484.5 396.5 9.3 -15.0 -28.8
Development Budget 468.7 468.7 0.0 0.0 0.0 29,944.3 29,944.3 0.0 -468.7 -100.0
Afghanistan Independent Land Authority 0.0 0.0 0.0 0.0 0.0 356.1 143.6 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 212.5 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 143.6 143.6 0.0 0.0 N/A
Total Agriculture and Rural Development 824.6 833.9 31.3 107.5 138.9 41,544.0 41,042.2 0.3 - 695.0 - 83.3
Operating Budget 126.1 135.4 31.3 93.5 124.8 1908.1 1406.3 8.9 -10.6 -7.9
Development Budget 698.4 698.4 0.0 14.1 14.1 39635.9 39635.9 0.0 - 684.4 - 98.0
Source: FPD using AFMIS data downloaded on the 5 April 2015
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 7. Integrated Core Budget Gross Expenditures by Ministry (continued)

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1392 Comparison to Budget 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 Orignal Current % Allocated YTD
Actual Actual Actual Actual Actual Budget or Allocated Budget Change % Increase
Monthly YTD Monthly Monthly YTD MYR Ceiling Budget*
Ministry of Public Health 474.3 516.9 64.6 102.6 167.2 18,501.3 17,569.3 1.0 -349.7 -67.7
Operating Budget 238.5 281.0 64.6 94.9 159.5 3,019.9 2,087.9 7.6 -121.5 -43.2
Development Budget 235.9 235.9 0.0 7.7 7.7 15,481.4 15,481.4 0.0 -228.2 -96.8
Total Health 474.3 516.9 64.6 102.6 167.2 18,501.3 17,569.3 1.0 - 349.7 - 67.7
Operating Budget 238.5 281.0 64.6 94.9 159.5 3,019.9 2,087.9 7.6 - 121.5 - 43.2
Development Budget 235.9 235.9 - 7.7 7.7 15,481.4 15,481.4 0.0 - 228.2 - 96.8
Ministry of Frontiers and Tribal Affairs 22.4 31.5 9.5 14.1 23.6 516.2 415.6 5.7 -7.9 -25.1
Operating Budget 22.4 31.5 9.5 14.1 23.6 396.9 296.4 8.0 -7.9 -25.1
Development Budget 0.0 0.0 0.0 0.0 0.0 119.3 119.3 0.0 0.0 N/A
Ministry of Martyrs, Disabled and Social Affairs 686.3 698.3 31.9 52.5 84.4 2,375.6 5,926.5 1.4 -613.9 -87.9
Operating Budget 684.0 696.0 31.9 52.5 84.4 1,408.1 4,958.9 1.7 -611.6 -87.9
Development Budget 2.3 2.3 0.0 0.0 0.0 967.6 967.6 0.0 -2.3 -100.0
Ministry of Refugees and Repatriates 13.0 16.7 5.0 8.8 13.7 266.8 184.1 7.5 -3.0 -18.0
Operating Budget 13.0 16.7 5.0 8.5 13.5 210.8 128.0 10.6 -3.2 -19.3
Development Budget 0.0 0.0 0.0 0.2 0.2 56.1 56.1 0.4 0.2 N/A
Ministry of Women Affairs 12.5 16.2 0.0 9.7 9.7 226.5 179.0 5.4 -6.5 -39.9
Operating Budget 12.5 16.2 0.0 9.7 9.7 184.6 137.1 7.1 -6.5 -39.9
Development Budget 0.0 0.0 0.0 0.0 0.0 41.9 41.9 0.0 0.0 N/A
Office of Disaster Preparedness 6.2 6.2 1.5 3.8 5.3 126.8 98.2 5.4 -1.0 -15.8
Operating Budget 6.2 6.2 1.5 3.8 5.3 95.5 66.9 7.9 -1.0 -15.8
Development Budget 0.0 0.0 0.0 0.0 0.0 31.3 31.3 0.0 0.0 N/A
Directorate of Kochis 4.4 5.6 1.8 1.7 3.5 91.9 66.3 5.3 -2.1 -36.9
Operating Budget 4.4 5.6 1.8 1.7 3.5 58.8 33.2 10.6 -2.1 -36.9
Development Budget 0.0 0.0 0.0 0.0 0.0 33.1 33.1 0.0 0.0 N/A
Total Social Protection 745.0 774.6 49.7 90.6 140.3 3,603.8 6,869.7 2.0 - 634.3 - 81.9
Operating Budget 742.7 772.3 49.7 90.4 140.1 2,354.6 5,620.6 2.5 - 632.2 - 81.9
Development Budget 2.3 2.3 - 0.2 0.2 1,249.2 1,249.2 - 2.1 - 90.3
Ministry of Finance 308.7 339.1 33.5 249.6 283.1 6,713.8 6,515.4 4.3 -55.9 -16.5
Operating Budget 176.9 207.3 33.5 176.1 209.6 1,829.2 1,630.7 12.9 2.4 1.2
Development Budget 131.8 131.8 0.0 73.5 73.5 4,884.6 4,884.6 1.5 -58.3 -44.2
Ministry of Commerce 36.1 36.1 6.9 26.4 33.3 834.9 671.7 5.0 -2.8 -7.7
Operating Budget 20.9 20.9 6.9 17.4 24.3 408.9 245.7 9.9 3.3 16.0
Development Budget 15.1 15.1 0.0 9.0 9.0 426.0 426.0 2.1 -6.1 -40.4
Ministry of Economy 29.0 16.0 5.4 14.4 16.2 521.5 454.4 3.6 0.2 1.3
Operating Budget 19.3 14.9 5.4 11.6 14.8 252.3 185.2 8.0 -0.2 -1.1
Development Budget 9.7 1.1 0.0 2.8 1.5 269.2 269.2 0.5 0.4 33.7
Control and Audit Office 9.1 0.0 5.2 8.6 0.0 933.9 867.8 0.0 0.0 N/A
Operating Budget 6.2 0.0 5.2 6.5 0.0 136.4 70.3 0.0 0.0 N/A
Development Budget 2.9 0.0 0.0 2.1 0.0 797.4 797.4 0.0 0.0 N/A
Central Statistics Office 11.0 440.8 5.7 10.6 366.2 438.9 392.1 93.4 -74.6 -16.9
Operating Budget 9.9 279.9 5.7 9.1 277.4 146.3 99.4 278.9 -2.6 -0.9
Development Budget 1.1 160.8 0.0 1.5 88.9 292.6 292.6 30.4 -72.0 -44.8
Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 0.0 1,563.7 1,563.7 0.0 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 1,563.7 1,563.7 0.0 0.0 N/A
Total Economic Governance and Private Sector Development 393.9 831.9 56.6 309.6 698.9 11,006.8 10,465.0 6.7 - 133.1 - 16.0
Operating Budget 233.2 523.0 56.6 220.8 526.0 2,773.2 2,231.4 23.6 3.0 0.6
Development Budget 160.6 308.9 - 88.9 172.8 8,233.6 8,233.6 2.1 - 136.1 - 44.0
Afghanistan Investment Support Agency 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Afghanistan National Standard Authority 1.3 3.4 2.6 0.4 3.0 155.1 280.3 1.1 -0.5 -13.6
Operating Budget 1.3 1.3 2.6 0.4 0.4 69.3 47.7 0.8 -0.9 -69.9
Development Budget 0.0 2.2 0.0 0.0 2.6 85.7 232.7 1.1 0.4 19.4
Economic Council 0.0 0.0 0.0 0.0 0.0 78.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 49.5 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 28.5 0.0 N/A 0.0 N/A
Unallocated Reserves 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Unspecified 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Operating Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Development Budget 0.0 0.0 0.0 0.0 0.0 0.0 0.0 N/A 0.0 N/A
Total unallocated 1.3 3.4 2.6 0.4 3.0 233.1 280.3 N/A -0.5 -13.6
Operating Budget 1.3 1.3 2.6 0.4 0.4 118.8 47.7 N/A -0.9 -69.9
Development Budget 0.0 2.2 0.0 0.0 2.6 114.2 232.7 N/A 0.4 19.4
25 TOTAL GROSS EXPENDITURES 17,664.0 20,510.3 2,629.0 11,658.8 14,620.5 406,214.2 436,172.9 3.4 - 5,889.8 - 28.7
Operating Budget 15,654.8 18,267.3 2,466.9 10,599.3 13,312.3 253,527.7 283,486.3 4.7 - 4,955.0 - 27.1
Development Budget 2,009.2 2,243.0 162.2 1,059.5 1,308.2 152,686.5 152,686.5 0.9 - 934.8 - 41.7
Source: FPD using AFMIS data downloaded on the 5 April 2015
(1) For individual Ministries (not the total budget), allocated operating Budget may not equal the approved budget, as funds are allocated from contingency reserve during the year. Allocated budget for the development budget is
the same as the latest approved budget.

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Table 8. Intergrated Core Budget Expenditures by COFOG Sector

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
2 TOTAL NET EXPENDITURE 17,738.3 20,209.9 2,642.0 11,706.2 14,348.2 -5,861.7 -29.0

150 Sale of Land and Buildings 7.0 8.7 4.1 2.2 6.3 -2.4 -27.7

2+150 TOTAL GROSS EXPENDITURE 17,745.4 20,218.7 2,646.1 11,708.5 14,354.5 -5,864.1 -29.0
RECURRENT EXPENDITURE 16,710.5 19,181.7 2,483.9 11,099.9 13,583.8 -5,597.9 -29.2
CAPITAL EXPENDITURE 1,034.9 1,036.9 162.2 608.6 770.8 -266.2 -25.7

701 General Public Services 1,614.3 1,926.9 473.4 1,707.0 2,180.4 253.5 13.2
Recurrent Expenditure 1,372.8 1,685.4 311.2 1,159.0 1,470.2 -215.2 -12.8
Capital Expenditure 241.5 241.5 162.2 548.0 710.2 468.7 194.1
702 Defence 6,765.6 8,053.7 1,418.0 4,736.6 6,154.6 -1,899.1 -23.6
Recurrent Expenditure 6,754.3 8,040.3 1,418.0 4,735.1 6,153.1 -1,887.3 -23.5
Capital Expenditure 11.3 13.3 0.0 1.5 1.5 -11.8 -88.7
703 Public Order and Safety 4,303.9 4,961.8 305.8 2,733.6 3,039.4 -1,922.4 -38.7
Recurrent Expenditure 4,297.3 4,955.2 305.8 2,733.6 3,039.4 -1,915.8 -38.7
Capital Expenditure 6.7 6.7 0.0 0.0 0.0 -6.7 -100.0
704 Economic Affairs 1,494.1 1,565.5 111.8 413.4 525.2 -1,040.3 -66.4
Recurrent Expenditure 798.4 869.9 111.8 354.4 466.2 -403.7 -46.4
Capital Expenditure 695.7 695.7 0.0 59.1 59.1 -636.6 -91.5
705 Environmental Protection 11.9 16.1 4.8 11.5 16.3 0.2 1.3
Recurrent Expenditure 11.9 16.1 4.8 11.5 16.3 0.2 1.3
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
706 Housing and Communal Ammenities 21.4 26.5 6.2 15.6 21.8 -4.7 -17.9
Recurrent Expenditure 21.4 26.5 6.2 15.6 21.8 -4.7 -17.9
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 N/A
707 Health 480.1 522.5 65.2 106.4 171.6 -350.8 -67.2
Recurrent Expenditure 461.4 503.8 65.2 106.4 171.6 -332.2 -65.9
Capital Expenditure 18.7 18.7 0.0 0.0 0.0 -18.7 -100.0
708 Recreation, Culture and Religion 82.5 88.2 21.2 65.5 86.6 -1.6 -1.8
Recurrent Expenditure 82.5 88.2 21.2 65.5 86.6 -1.6 -1.8
Capital Expenditure 0.0 0.0 0.0 0.0 0.0 0.0 -100.0
709 Education 2,343.7 2,412.9 204.4 1,844.1 2,048.5 -364.4 -15.1
Recurrent Expenditure 2,282.7 2,351.8 204.4 1,844.1 2,048.5 -303.4 -12.9
Capital Expenditure 61.0 61.0 0.0 0.0 0.0 -61.0 -100.0
710 Social Protection 627.8 644.5 35.3 74.8 110.1 -534.5 -82.9
Recurrent Expenditure 627.7 644.4 35.3 74.8 110.1 -534.4 -82.9
Capital Expenditure 0.1 0.1 0.0 0.0 0.0 -0.1 -100.0
Source: FPD using AFMIS data downloaded on the 5 April 2015

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Table 9. Transactions in Nonfinancial Assets in the Integrated Core Budget

Code (In millions of Afghanis) 1393 1393 1394 1394 1394

Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 1394 Comparison to 1393 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
25 NET ACQUISITION OF NONFINANCIAL ASSETS 1,027.8 1,028.2 158.1 606.4 764.4 -263.8 -25.7
Land and Buildings 880.5 878.8 -4.1 -2.2 -6.3 -885.1 -100.7
251/8 Purchase of Land and Buildings 887.5 887.5 0.0 0.0 0.0 -887.5 -100.0
251 Buildings and Structures 887.5 887.5 0.0 0.0 0.0 -887.5 -100.0
258 Land 0.0 0.0 0.0 0.0 0.0 0.0 N/A
150 Sale of Land and Buildings -7.0 -8.7 -4.1 -2.2 -6.3 2.4 -27.7
151 Sale of State-Owned Enterprises 0.0 0.0 0.0 0.0 0.0 0.0 N/A
252 Machinery and Equipment (>50,000) 108.1 110.2 162.2 608.6 770.8 660.6 599.6
257 Valuables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
259 Capital Advance Payments 39.2 39.2 0.0 0.0 0.0 -39.2 -100.0
Source: FPD using AFMIS data downloaded on the 5 April 2015

Table 10. Transactions in Financial Assets and Liabilities in the Integrated Core Budget

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Monthly YTD Monthly Monthly YTD Change % Increase
3+4 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 5,196.8 -349.1 -29,251.2 1,378.7 -27,872.5 -27,523.4 7883.2

3 NET ACQUISITION OF FINANCIAL ASSETS 7,203.8 629.1 -29,307.1 918.9 -28,388.2 -29,017.3 -4612.7
Domestic 7,203.8 629.1 -29,307.1 918.9 -28,388.2 -29,017.3 -4612.7
Currency and Deposits 10,331.5 10,490.4 -23,672.8 235.7 -23,437.1 -33,927.5 -323.4
311 Treasury Single Account 12,535.9 14,098.5 -18,660.4 651.5 -18,009.0 -32,107.5 -227.7
313 Donor Accounts -2,204.5 -3,608.1 -5,012.4 -415.8 -5,428.2 -1,820.1 50.4
314/90 Other Deposit Accounts 0.0 0.0 0.0 0.0 0.0 0.0 N/A
317 Loans -104.6 -116.6 -634.3 -148.2 -782.5 -666.0 571.4
319 Other Accounts Receivable 37.5 105.6 0.0 0.0 0.0 -105.6 -100.0
Other Assets -3,060.5 -9,850.4 -5,000.0 831.4 -4,168.6 5,681.8 -57.7
Foreign 0.0 0.0 0.0 0.0 0.0 0.0 N/A

4 NET ACQUISITION OF LIABILITIES -2,007.0 -978.2 55.9 459.8 515.7 1,493.9 -152.7
Domestic -2,111.6 -1,489.8 55.8 460.8 516.5 2,006.3 -134.7
411 Accounts Payable 511.1 939.2 140.4 666.9 807.2 -132.0 -14.1
413 Pension Liabilities -44.7 0.4 59.0 -53.2 5.8 5.4 1311.2
423 Other Payables 0.0 0.0 0.0 0.0 0.0 0.0 N/A
451 Other Liabilities -2,578.0 -2,429.4 -143.6 -152.9 -296.5 2,132.9 -87.8
Foreign 104.6 511.6 0.1 -0.9 -0.8 -512.4 -100.2
431 Foreign Currency 0.0 0.0 0.1 0.2 0.3 0.3 1291.2
181-2 Loans 104.6 511.5 0.0 -1.2 -1.2 -512.7 -100.2

Table 11. Alternative Measures of Deficit/Surplus and Financing in the Integrated Core Budget

Code (In millions of Afghanis) 1393 1393 1394 1394 1394 1394 Comparison to 1393
Dal - 2 Dal - 2 Jad - 1 Dal - 2 Dal - 2 YTD
Actual Actual Actual Actual Actual Change % Increase
Monthly YTD Monthly Monthly YTD
TRANSACTIONS AFFECTING NET WORTH

1 Revenues including Grants 12,541.6 20,559.1 31,893.2 10,327.5 42,220.8 21,661.7 105.4
2-25 Expenditures (Recurrent) 16,710.5 19,181.7 2,483.9 11,099.9 13,583.8 -5,597.9 -29.2
23 Interest 61.5 61.5 0.0 25.6 25.6 -35.9 -58.4

Net Balance (1-2-25) -4,168.9 1,377.3 29,409.3 -772.4 28,637.0 27,259.6 1979.1
Primary Balance (1-2-25+23) -4,107.4 1,438.9 29,409.3 -746.7 28,662.6 27,223.7 1892.0

TRANSACTIONS IN NONFINANCIAL ASSETS

25 Net Acquisition of Nonfinancial Assets 1,027.8 1,028.2 158.1 606.4 764.4 -263.8 -25.7

Net Lending-Borrowing (1-2) -5,196.8 349.1 29,251.2 -1,378.7 27,872.5 27,523.4 7883.2

Financing (3+4+5) 5,196.8 -349.1 -29,251.2 1,378.7 -27,872.5 -27,523.4 7883.2

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

3 Net Acquisition of Financial Assets 7,203.8 629.1 -29,307.1 918.9 -28,388.2 -29,017.3 -4612.7
4 Net Acquisition of Financial Liabilities -2,007.0 -978.2 55.9 459.8 515.7 1,493.9 -152.7

5 RETAINED EARNINGS 0.0 0.0 0.0 0.0 0.0 0.0

Discrepancies (Financing-3-4-5) 0.0 0.0 0.0 0.0 0.6 0.6

Source: FPD using AFMIS data downloaded on the 5 April 2015

- 13 -
Footnotes

Table 2 3

1/ Revenues exclude proceeds from the sale of fixed assets (150), and loans (18). These items are included under
financing.

Table 4 5

1/ Interest category does not include loan principal payments.

2/ Proceeds from sale of fixed assets are net off from the total.

Table 8

1/ Recurrent expenditure in the General Public Services sector excludes interest payments on loans.

Tables 9 - 10

1/ Deposits on Letter of Credits (321) are netted out with Letter of Credit Commitment Accounts (451). The net
amount is included under either 'Other Deposit Accounts' or ' Other Liabilities' depending on the direction of net
transactions during the period.

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Glossary
Budget
Operating Budget
Development Budget
Core Budget
External Budget
Integrated Budget
Expenditure/Expense
Recurrent spending
Capital spending
Compensation of
Employees
Goods and Services (use of)
Subsidies
Transfers
Interest payments
Contingency Funds
Assets
Non-financial assets
Financial assets
Revenues
Domestic Revenues
Grants
Balances
Operating Budget Balance
(excluding grants)
Operating Budget Balance
(including grants)
An itemized summary of estimated intended expenditures for a given period along with proposals for
financing them.
The budget for operating budget expenditures. These are mainly recurrent expenditures, and include
wages and salaries for all public servants, running costs for Ministries, schools, barracks etc. A small
amount of capital expenditure is also included in the Operating Budget in Afghanistan. The Operating
Budget is sometimes referred to as the Recurrent Budget in other countries.
The Government budget for development projects implemented by Government agencies. It contains
recurrent and capital expenditure in Afghanistan. These projects are mainly donor funded. The
Development Budget is sometimes referred to as the Capital Budget in other countries.
The operating budget plus the development budget
The budget for all donor activities that are funded directly by donors, rather than channeling the funding
through the Government
The core budget plus the external budget
The purchase of goods, services, assets. It also includes interest payments, and subsidies and transfers.
Expenditure that is ongoing rather than one off, and 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 recurrent items and vice versa
Spending on a capital asset, for example a tractor or irrigation pump.
The total remuneration, in cash or kind, payable to an employee for work done during the accounting
period. It consists of wages, salaries, and social contributions made on behalf of employees to social
insurance schemes. Excluded are amounts paid to contractors, self-employed outworkers, and other
workers who are not employees.
Expenditure items such as electricity costs, maintenance and repair, consultancy services and items with
a purchase value below Afs 50,000
Payments made to State Owned Enterprises to help them cover their costs
Payments to a person or organization for which no service is received, for which pension payments and
subsidies.
The interest paid on outstanding loans
Items listed in the operating and development budgets that may require funding. Throughout the year,
funding from contingency reserve items may be allocated to the budgets of budgetary units during the
year (increasing their original budget).
An entity over which ownership rights are enforced, and from which economic benefits may be derived
by its owners by holding it or using it over a period of time.
Physical assets such as real estate and machinery
A financial claim on an asset that is usually documented by some type of legal representative. Examples
include bonds and shares of stock, but not tangible assets such as real estate or gold. These are included
below the line as financing items.
Domestically raised revenues and donor grants (excludes loans).
Revenues raised by the Government of Afghanistan (excludes donor grants). These are mainly revenues
raised by the Afghanistan Revenue Department (taxes, customs duties etc.), and revenues raised by
other Government agencies (fees and fines etc.)
Funds received from donors. Often the money can only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient Government
The difference between revenues and expenditures
Domestic revenues (excluding donor grants to the operating budget) minus operating budget
expenditures
Domestic revenues plus donor grants to the operating budget, minus operating budget expenditures
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 Development Budget Donor Grants to development budget minus development budget expenditures
Balance
Core Budget balances
Balance (excluding and Total revenues (excluding and including grants) minus total expenditures
including grants)
Net operating balance Revenues (including donor grants) minus recurrent expenditures. It measures the change in net worth
(Table 6.10) resulting from transactions (excluding capital expenditure)
Primary operating Net operating balance plus interest expenditures
balance (Table 6.10)
Surplus A positive balance (revenues are greater than expenditures)
Deficit A negative balance (revenues are less than expenditures)
Financing How the government funds its deficit (or invests its surplus). For example drawing down on foreign loans
or withdrawing funds from the Central Bank. More generally, it describes transactions in financial assets.
Above the line Refers to real expenditure and revenue activities, for example the paying of salaries, the purchase of
school books, the building of a dam etc.
Below the line Refers to financing transactions, and transactions in financial assets, for example loan disbursements and
repayments, transactions on the Treasury Single Account
Loans Loans of money from foreign Governments, international organization and development banks.
Afghanistans debt strategy allows only concessional loans to be taken out.
Concessional loans Loans that are offered at below market rates (e.g. a low interest rate and with a long grace period).
Principal repayment Repayment of the principal of a loan (as distinct from an interest payment)
Gross Domestic Product The value or all the goods and services produced by a country in one year. This excludes the opium
economy for Afghanistan
Budget target The level of revenue or expenditure expected over a quarter or during the year. For expenditures we
assume that the budget target for the quarter is 25% of the annual budget
Budget variance The difference between the actual outcome and the budget target
Treasury Single Account The main bank account of the Government. In Afghanistan, the TSA consists of the Afghani account, the
(TSA) US dollar account, provincial revenue and expenditure accounts, and ARTF and LOTFA accounts.
AFMIS Afghanistan Financial Management Information System. The central database that records every
transaction made by Government
Eurotrace The computer database system for recording and classifying customs transactions.

Contributors:

Hafizullah Momandi, Senior Fiscal Policy Analyst, Fiscal Policy Directorate

Email Address: hafizullah.momandi@budgetmof.gov.af, hafizlm@yahoo.com

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