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QUARTERLY FISCAL BULLETIN 2 FISCAL YEAR 1398

Afghanistan’s Macroeconomic and

Fiscal Performance Update

Macroeconomic and Fiscal Policy Directorate General

Ministry of Finance

ASAD 1398

AUGUST 2019

2nd Quarterly Macroeconomic and Fiscal Bulletin, FY 1398

Quarterly Macroeconomic and Fiscal Bulletin

2nd Quarterly FY1398

Afghanistan’s Macroeconomic and Fiscal Performance Update

Macroeconomic and Fiscal Policy Directorate General (MFPD)

Ministry of Finance, Afghanistan

Asad FY1398 (August 2019)

Acknowledgments

The Quarterly Macroeconomic and Fiscal Bulletin (QMFB), which is published every quarter, outlines the country’s

macroeconomic and fiscal performance during a quarter and compares the fiscal performance of current quarter with the

previous quarter. It covers recent economic developments, revenue collection, execution performance by sector, province

and inputs, and presents the fiscal sustainability and fiscal balance position of a quarter.

The Quarterly Macroeconomic and Fiscal Bulletin is intended for a wide audience, including policy makers, the

development partners, the private sector, and the community analysts and professionals engaged in Afghanistan’s economy.

This document was prepared by the staff of Macroeconomic and Fiscal Policy Directorate General of the Ministry of

Finance. The overall guidance was provided by Shamsul Haq Noor (Directore General) and Abdul Rahman Rahimi (Fiscal

Policy Director). The authors are grateful for the cooperation, comments and suggestions received from the Government

officials with respect to sharing of the data and statistics.


Table of Contents

Executive Summary .............................................................................................................................................................. 1

Macroeconomic Overview .................................................................................................................................................... 4

Revenue Performance ........................................................................................................................................................... 5

Revenues Collection by Agencies ......................................................................................................................................... 7

Revenues Collection by Key Provinces ............................................................................................................................... 9

Grants..................................................................................................................................................................................... 9

Expenditure Performance .................................................................................................................................................. 11

Operating and Development Expenditures ...................................................................................................................... 11

Expenditure by Economic Sectors ..................................................................................................................................... 14

Expenditure Summary by Inputs ...................................................................................................................................... 15

Debt ...................................................................................................................................................................................... 16

Fiscal Sustainability ............................................................................................................................................................ 17

Fiscal Balance ...................................................................................................................................................................... 19

Transactions in Financial Assets and Liabilities .............................................................................................................. 21

Annexure .............................................................................................................................................................................. 23

List of Figures

- Figure 1: Currency exchange rate

- Figure 2: Revenue collection by Collectorate

- Figure 3: Fiscal Sustainability Ratio

List of Tables

- Table 1. GFS Summary

- Table 2. Adjustments in the Budget

- Table 3. Inflation

- Table 4. Marco-Economic Growth

- Table 5. Revenue Summary - Table 6. Revenues by Collectorate

- Table 7. Revenues by key province

- Table 8a. Operating Grants

- Table 8b. Largest Development Grants for the YTD - Table 9. Operating Expenditure

- Table 10. Development Expenditure Summary - Table 11. ANDS Expenditures

- Table 12. Expenditure Summary by Input - Table 13: Government Debt Stock

- Table 14. Fiscal Sustainability

- Table 15: Summary Transactions Affecting Net

Worth - Table 16. Transactions in Non-Financial Assets

- Table 17: Transactions in Financial Assets and

Liabilities


KEY MESSAGES IN CHARTS

2nd Quarter, FY1398


37.2

16.8 19.9

3.6 2.7

73.0

35.3 40.1

34.7

4.9

33.4

10.1 14.7

25.8

2.0

-

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

Tax Revenues Customs Duty,Import Taxes

Non Tax Revenue MiscellaneousRevenue

SocialContributions

In B

illio

n A

fs

1397 Q2 YTD 1398 Target Revenue 1398 Q2 YTD

Secu

rity

Go

vern

ance

Infr

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ure

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on

He

alth Agr

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n

Eco

no

mic

Go

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ance

26%

10% 15% 36% 36% 19% 3% 18%0

20

40

60

80

100

120

140

160

180

Mill

ion

s o

f A

fs

Budget Outturn

Overall execution rate in red

Budget Execution Rate ANDS Expenditures

Revenue Summary Expenditure Summary by Inputs

Inner Chart Q2,

1397


1

1 One-off payment is one time revenue which will not expected to be collected in the next fiscal year. The amount Afs 8.9 billion is the exchange rate gain as one-off revenue collected by Da

Afghanistan Bank’s.

Executive Summary

The Afghan economy is sustaining its recovery; the GDP growth for the year FY1398 is estimated as 2.9 percent, which is 0.2 percent higher than the

FY1397 growth rate. GDP growth in 2019 is expected to remain low but it will slightly recover given the improved prospects for agriculture sector due

to favorable weather conditions. But growth in industrial and service sectors did not increase much due to political uncertainty and upcoming

presidential elections. The CPI average rate increased to 1.3 percent from 0.5 percent in the first quarter FY 1398. The increase in inflation was mainly

due to the rise in the price of non-food items. The Afghani currency continued to depreciate against the US dollar in the second quarter of 1398. It

reached to Afs 81.7 per US dollar, which was recorded as the lowest exchange rate against the US dollar in the history. Based on projections, the value

of Afghani will depreciate more in the coming months, the depreciation of Afghani currency directly affects the people’s living standard.

Total revenue collection (including grants) till the end of the second quarter of FY-1398 was Afs 166.6 billion, of which Afs 94.9 billion came from

domestic sources(including one-off payment1). Tax revenue (including custom) was 45.8 percent of domestic sources. The remaining portion came

from non-tax revenue. Domestic revenue collection till the end of the second quarter was 18.3 percent higher than the same period in 1397 as a result

of successful administrative reforms, improvement in tax administration and tax compliance, and leakage’s control. However, revenue collection

including grants has increased only by 2.2 percent as a result of reduction in grants by 13.4 percent.

On the expenditure side, the government’s spending in the second quarter was also slightly higher than the same period of FY1397. Total expenditure

till the end of the second quarter amounted to Afs 128.4 billion, which constitutes 32.7 percent of the total adjusted budget for the year 1398. Total

government expenditure on wages and salaries was 68.8 percent and spending on goods and services was 21.8 percent. Overall operating balance,

which shows the difference between resources and spending, was positive in this period. Total operating budget for the year 1398 is Afs 257.8 billion,

and by the end of the second quarter, the budget was adjusted by an increase of 2.1 percent from the original budget. Annual budget 1398 adjusted an

increase of 18 percent in acquisition of assets and a decrease of 52.9%, 9.4% and 4.5% in interest payment, use of goods and services and compensation

of employees accordingly.

To address the challenges of increasing poverty and respond to adverse economic shocks, the Government of Afghanistan introduced a self-reliance

accelerators package, which creates employment opportunities through designing and implementing labor intensive programs in different sectors of

the economy in order to distribute economic gains amongst the population particularly the bottom poor.


2

Table 1. GFS Summary

1397 1397 1398 1398 1398

Q2 Q2 YTD Budget Q2 Q2 YTD

Revenue 90,768.8 163,139.2 378,403.7 103,981.4 166,664.3

Tax Revenue 27,589.0 53,961.0 108,358.8 13,797.0 43,450.2

Non-Tax Revenue 12,959.6 23,551.1 74,792.9 28,435.5 40,439.6

Grants 48,492.8 82,864.6 190,372.7 51,936.4 71,731.2

Sales of Land and Building 8.5 13.5 - 8,993.0 9,000.7

Social Contributions 1,719.0 2,749.0 4,879.3 819.4 2,042.7

Expenditure 82,400.7 121,447.3 302,001.8 82,245.6 128,485.4

Wages and Salaries 50,059.6 84,053.8 189,661.2 51,009.4 88,416.5

Goods and Services 19,781.3 23,154.8 91,766.8 20,244.3 28,022.0

Interest 159.9 400.5 1,083.3 155.6 281.1

Grants and Transfers 12,399.9 13,838.2 19,490.5 10,836.4 11,765.9

Overall Operating Balance 8,368.2 41,691.9 76,401.9 21,735.7 38,179.0

Primary Operating Balance 8,528.0 42,092.4 77,485.2 21,891.3 38,460.0

Gross Acquisition of Fixed Assets 20,560.7 21,218.2 95,099.9 29,483.5 35,058.5

Net Acquisition of Fixed Assets 20,552.2 21,206.0 95,099.9 29,481.7 35,050.6

Overall Balance (12,184.0) 20,485.9 (18,698.0) (7,746.0) 3,128.3

Primary Balance (12,024.2) 20,886.4 (17,614.7) (7,590.4) 3,409.4

Gross Acquisition of Financial Assets 13,819.0 (12,342.7) 18,698.0 (2,510.5) (11,281.0)


3

Table 2. Adjustments in the Budget

Operating Budget Original Budget Adjusted

Budget Change

TOTAL GROSS EXPENDITURES 257,858.8 263,252.8 2.1%

RECURRENT EXPENDITURES 257,858.8 263,252.8 2.1%

Compensation of Employees 196,746.0 187,861.2 -4.5%

Use of Goods and Services 52,503.3 47,580.0 -9.4%

Interest 2,300.0 1,083.3 -52.9%

Social Transfers - 19,280.1 #DIV/0!

ACQUISITION OF ASSETS 6,309.5 7,448.2 18.0%

Gross Acquisition of NFA - - #DIV/0!

Operating and Development

Security 162,089.7 157,763.6 -2.7%

Governance 37,365.6 44,171.8 18.2%

Infrastructure 57,070.1 63,013.7 10.4%

Education 50,934.0 51,294.7 0.7%

Health 17,180.9 16,885.7 -1.7%

Agriculture 30,822.1 31,141.1 1.0%

Social Protection 17,431.4 11,150.8 -36.0%

Economic Governance 8,512.1 17,671.0 107.6%

Unclassified 18,012.1 - -100.0%

TOTAL 399,417.9 393,092.3 -1.6%


4

Macroeconomic Overview

Summary: The Afghan economy continued its recovery, the GDP growth for the year FY1398 is estimated as 2.9 percent, 0.2 percent higher than

the FY1397. Growth in 2019 is expected to slightly recover, largely due to favorable weather conditions. Growth in industrial and service sectors

will remain impacted by political uncertainty and upcoming presidential elections, low level of business confidence, and the decline of aid.

In FY-1398, growth in imports is expected to be slow reflecting increased domestic supply of the agricultural produce, because of favorable weather

conditions. The CPI average rate increased to 1.3 percent from 0.5 percent compared to the first quarter of FY 1398. The increase was mainly due

to the rise in the price of non-food items. In the FY-1398, the value of Afghani depreciated against the US dollar and reached to 80 per US dollar

in the second quarter. Based on projections, the value of Afghani will depreciate more due to decline in the lack of foreign exchange.

The CPI average rate increased to 1.3 percent in the second

quarter of FY1398 from 0.49 percent in the previous quarter. The

increase was mainly due to the rise in the price of non-food items.

The price of food items declined by 1.1% which is driven mostly

by the reduction in cost of bread, cereals, spic, milk, cheese, eggs,

meat, oil and fats. One the other hand, the price of non-food items

increased by 2.5% which is driven by increase in the cost of

transportation, clothing, household goods, housing and health

services. The increase in BRT and tariff for several imported

items as well as the depreciation of the currency may also affect

the inflation in the immediate future.

Table 4. Economic Growth

In percentage change Historic Current Budget

Unless otherwise noted 1397 1398 1399

Real GDP Growth 2.7% 2.9% 3.4%

Nominal GDP Level (Afs bn) 1,448.6 1,551.6 1,661.9

NGDP by Sector (Afs bn)

Agriculture 284.0 337.6 372.2

Industries 353.3 362.4 375.2

Table 3. Inflation

% - Q-o-Q 1397 1397 1398 1398

Q3 Q4 Q1 Q2

CPI Rate (average growth) 0.5% 1.8% 0.5% 1.3%

Food -0.2% 3.0% 2.0% 0.9%

Non-Food 1.1% 0.6% -0.9% 1.6%

The economy of Afghanistan slightly recovered in the first and second quarters of

the year. The GDP growth for the year FY1398 is estimated as 2.9 percent, which

is only 0.2 percent higher than the FY1397.It is estimated that GDP growth will be

accelerated in FY-1399 to 3.4 percent as a result of agriculture sector growth, which

is expected to improve because of above average precipitation during the 4th quarter

of FY-1397 and 1st qaurter of FY-1398.


5

Services 773.8 816.2 868.9

GDP Deflator 4.6% 4.1% 3.6%

CPI Inflation 2.1% 4.5% 4.2%

Exchange Rate

The Afghani currency considerably depreciated in the FY-1398.

In the 2nd quarter of FY 1398, the value of Afghani against US

dollar depreciated to Afs 80 per US dollar on average, which was

recorded as the lowest exchange rate against the US dollar. Depreciation of Afghani was driven mainly because of lack of

investment appetite, general strengthening of the US dollar,

uncontrolled outflow, particularly the incentivized informal cross

border outflow to Iran, and political uncertainty.

A weaker exchange rate tends to make exports more competitive,

as Afghan products will be less expensive for foreigners to buy.

However, in Afghanistan, the exchange rate plays an insignificant

role to help the Balance of Payment because of supply

deficiencies. Due to unexpected decline in the foreign aid, there

is possibility that Afghani will depreciate annually by more than

1.5 percent in the medium term.

Figure 1: Currency exchange rate

Source: DAB monthly average exchange rate, 1398

Revenue Performance

Afghanistan maintains strong domestic revenue collection performance for the last five consecutive years. This performance continued to rise in the

2nd quarter of FY1398. Domestic revenue collection by the end of 2nd quarter is in line with the government projections. Although, 13.4 percent less

donor grants received, but still the revenue collection including donor grants shows 2.2 percent more as compared to the same quarter in FY1397.

Revenue performance was supported by improved tax and customs administration and enforcement of measures to collect non-tax revenues through

fees and charges.

73.4

76

75.1

78.8

70

71

72

73

74

75

76

77

78

79

80

1 3 9 7 Q 3 1 3 9 7 Q 4 1 3 9 8 Q 1 1 3 9 8 Q 2

E X CH A N G E R A T E A F G / U S $


6

2 One-off payment is one time revenue which will not expected to be collected in the next fiscal year. The amount Afs 8.9 billion is the exchange rate gain as one-off revenue collected by Da

Afghanistan Bank’s.

Revenue collection excluding grants up to end of the 2nd quarter of FY1398 was almost Afs 95 billion. This collection includes one-off payment of Afs

8.9 billion by Da Afghanistan Bank2. By end of the 2nd quarter it shows increase of 18.3 percent compared with the same period of the 2nd quarter of

FY1397. Domestic revenue collection considerably increased and reached half of the revenue target (50 percent). This was driven mainly by higher

collection through Miscellaneous and Sale of Land and Buildings component. However, tax revenue excluding customs contributed Afs 33.3 billion,

which shows 10.2 percent less compared with similar quarter of last year, following non-tax contribution decreased by 26.3 percent to Afs 14.6 billion,

custom duties decreased by 40 percent to Afs 10 billion. Miscellaneous revenue will be divided into every tax revenue components. Overall, domestic

revenue collection including donor grants are slightly higher as compared to the 2nd quarter of FY1397. Domestic revenue collection is expected to rise

after the introduction of the Value-Added Tax (VAT) in the end of FY1399. A VAT law was approved by the Parliament in 1394, and VAT regulation

are anticipated to be approved by Cabinet in 1398.

Table 5. Revenue Summary

In millions of Afghanis 1397 1397 1398 1398 1398 % Target % Change

Q2 Q2 YTD Budget Q2 Q2 YTD on 1397

Revenues Including Grants 90,769 163,139 378,404 103,981 166,664 44% 2.2%

Revenues Excluding Grants 42,276 80,275 188,031 52,045 94,933 50% 18.3%

Revenue (without customs) 33,869 63,503 152,719 50,539 84,874 56% 33.7%

Tax Revenues (without customs) 19,182 37,189 73,047 12,291 33,391 46% -10.2%

Fixed Taxes 2,911 5,887 12,500 857 3,977 32% -32.4%

Income Taxes 8,542 14,628 26,391 6,947 15,936 60% 8.9%

Property Taxes 102 306 480 120 256 53% -16.3%

Sales Taxes 7,269 15,495 31,949 4,069 12,568 39% -18.9%

Tax Penalties and Fines 358 874 1,727 298 655 38% -25.1%

Customs Duty, Import Taxes 8,407 16,772 35,312 1,506 10,059 28% -40.0%

Non Tax Revenue 10,267 19,921 40,111 4,167 14,681 37% -26.3%

Income from Capital Property 484 1,002 2,141 217 706 33% -29.6%

Sales of Goods and Services 2,438 3,991 8,390 988 3,583 43% -10.2%


7

Administrative Fees 6,712 14,025 26,051 2,814 10,026 38% -28.5%

Royalties 97 150 444 - 25 6% -83.2%

Non Tax Fines and Penalties 112 248 615 96 222 36% -10.1%

Extractive Industry 425 504 2,468 51 118 5% -76.5%

Miscellaneous Revenue 2,692 3,630 34,682 24,269 25,759 74% 609.6%

Sales of Land and Buildings 8 13 - 8,993 9,001 - 66601.1%

Social Contributions 1,719 2,749 4,879 819 2,043 42% -25.7%

Grants 48,493 82,865 190,373 51,936 71,731 38% -13.4%

Foreign Governments 36,868 64,434 115,699 42,078 54,061 47% -16.1%

International Organization 11,625 18,431 74,674 9,859 17,670 24% -4.1%

Other Government Units - - - - - - -

Revenues Collection by Agencies

Revenue collection by agency showed slight decrease in the second quarter of FY1398. Although the overall domestic revenue of the government

increased, but collection by agencies shows decline. The slight decline in collection happened in both Customs and Mustofiats by negative 32 percent

and 27 percent respectively.

Revenue collection performance of other key ministries increased by 97 percent in the second quarter of FY1398 as compared to the same period in

the previous year. However, the collection by other key ministries such as Ministry of Transport, Interior, and Communication dropped significantly

compared to the same period of the last year. It is because of extraordinary security situation across the country, which lead to high ways and roads

blockade and temporary closure, while the overall higher collection comes from other budgetary units. Revenue generated by the Ministry of Interior,

MDSA, Foreign Affairs, and Transport decreased significantly in the 2nd quarter of FY1398 as compared to the 2nd quarter of FY1397 because of the

decline in the demand for services. The revenue collection of all key ministries dropped by more than 20 percent in the 2nd quarter FY1398 as compared

to the same period of FY1397.

Table 6. Revenues by Collectorate

In millions of Afghanis 1397 1397 1398 1398 % Change

Q2 Q2 YTD Q2 Q2 YTD on 1397

Ministry of Finance 30,711.0 59,754.5 21,896.4 54,498.4 -9%

Mustofiats 1,218.3 2,352.2 451.2 1,728.4 -27%


8

Customs 16,985.8 34,711.1 4,004.2 23,605.6 -32%

Large Taxpayer Office 6,582.0 11,869.0 4,358.5 10,675.4 -10%

Medium Taxpayer Office 4,079.5 7,478.1 2,670.6 6,502.3 -13%

Small Taxpayer Office 659.6 1,409.4 631.6 1,399.2 -1%

Other Ministry of Finance 1,185.8 1,934.8 9,780.3 10,587.5 447%

Other Key Ministries 11,565.0 20,520.1 30,148.6 40,434.7 97%

Ministry of Transport 354.0 820.0 191.5 651.8 -21%

Ministry of Interior 1,399.0 3,792.0 945.9 2,904.0 -23%

Ministry of Communication 1,245.0 2,539.0 999.5 2,900.7 14%

Ministry of Foreign Affairs 1,035.3 1,879.0 568.8 1,395.8 -26%

Ministry of MDSA 1 1,424.0 2,495.0 581.6 1,815.8 -27%

Other Budgetary Units 6,107.7 8,995.2 26,861.3 30,766.7 242%

1/ Martyrs, Disabled and Social Affairs

Figure 2: Revenue collection by Collectorate

Mustofiats, 2%

Customs, 25%

Large Taxpayer Office, 11%

Medium Taxpayer Office, 7%

Small Taxpayer Office, 2%

Other Ministry of Finance, 11% Ministry of Transport, 1%

Ministry of Interior, 3%

Ministry of Communication, 3%

Ministry of Foreign Affairs, 1%

Ministry of MDSA, 2%

Other Budgetary Units, 32%

Collection by Collectorate


9

Revenues Collection by Key Provinces

Revenue collection by key provinces presents all types of revenues collected during the second quarter FY1398. Provinces along the border lines

usually collect more revenue through its custom offices as compared to provinces located in other places without having custom. The provinces

generate revenue from imports and custom duties are named as key provinces for revenue collection. Among these key provinces, collection rate in

Kandahar raised by 60 percent and collected Afs 6.4 billion by the end of the second quarter 1398. Its higher collection is mainly due to high exports

and imports from Spin Boldak. Revenue performance increased by 21 percent in Kabul province which reached to Afs 1.5 billion. Similarly, Faryab

and Nangarhar province had higher collection rates by 18 percent and 5 percent respectively.

Revenue collection momentum was negatively affected by political uncertainties and deteriorating security condition in the Northern provinces, and

therefore revenue declined by 7 percent in Balkh province in the second quarter of FY1398.

Table 7. Revenues by key province

In millions of Afghanis 1397 1397 1398 1398 1398 % Target % Change

Q2 Q2 YTD Est. Target Q2 Q2 YTD on 1397

Kabul 680.0 1,437.6 3,370.0 819.5 1,556.9 24% 21%

Nangarhar 4,871.9 8,795.0 20,617.7 5,092.4 9,741.3 25% 5%

Balkh 3,316.4 7,117.8 16,686.0 3,100.7 6,321.1 19% -7%

Kandahar 1,949.8 3,943.1 9,243.7 3,129.2 6,486.7 34% 60%

Faryab 936.9 1,906.8 4,469.9 1,109.0 2,505.6 25% 18%

Herat 5,372.9 11,017.4 25,827.6 5,368.2 11,198.8 21% 0%

Nimroz 1,768.7 3,863.5 9,057.0 1,813.0 4,067.4 20% 3%

Central Ministries 19,816.5 35,280.8 82,706.9 27,476.8 45,371.4 33% 39%

Grants

The share of grants in the total revenue was Afs 71.7 billion in the second quarter of FY1398, which shows a decline of 13.4 percent compared

with similar quarter of the last year. Table 8a presents the operational grants for the second quarter of FY1398. The largest donor fund released by

LOTFA was Afs 9.6 billion, which amounted to 41 percent of the total grants in the second quarter of FY1398. LOTFA donor fund shows a decline

of 61.2 percent in second quarter of FY1398 as compared to the second quarter of FY1397 because of the decline in donor commitments. The

CSTC-A in the Ministry of Defense released 39 percent grants in the second quarter of FY1398. CSTC-A for MoD shows that donor fund decreased

by 82 percent in the second quarter of FY1398 percent as compared to the same period in FY1397. The CSTC-A in the Ministry of Interior released


10

20 percent of the share in total grants which amounted to Afs 4.8 billion in the 2nd quarter FY1398. The CSTC-A for MoI shows donor fund

decreased in the first quarter of FY1398 by 28.4 percent as compared to the same period of FY1397 due to declining donor commitments to Afghan

security sector.

Table 8b shows the biggest development projects financed through the donor fund in the second quarter of FY1398. The Improvement and

Maintenance of Secondary Road for development project was the first major donor grants provided with Afs 3.65 billion disbursed in the

second quarter of FY1398. The second biggest project is the Goods, Works, Non-Consulting services, which disbursed Afs 2.87 billion by the

end of the second quarter of FY1398.

Table 8a. Operating Grants

All Values are in Million Afs 1397 1397 % 1398 1398 %

Q2 Q2 YTD Total Q2 Q2 YTD Total

Afghanistan Reconstruction Trust Fund (ARTF) 32,224 45,967 36% 0 22 0%

Law & Order Trust Fund (LOTFA) 15,151 24,918 19% 12,602 9,680 41%

CSTC-A 1 MoD 24,534 51,025 40% 31,955 9,198 39%

CSTC-A 1 MoI 1,715 6,769 5% 4,847 4,847 20%

Table 8b. Largest Development Grants for the YTD

All Values are in Million Afghanis Code 1398 YTD

Improvement and Maintenance of Secondary Road 30640 3,650

Goods, Works, Non-Consulting services, and Consultants Services for parts A.1 and A.2 of the Project activities within the territory of the recipient

32800 2,870

Capacity Building Commercialization (CBC) Part 1 Distribution System 38200 2,768

Improving Service Delivery 30940 2,635

New 500 KV transmission Line from Turkmenistan - Andkhoy and From Andkhoy - Sheberghan new 220KV transmission line from Sheberghan - Mazar e Sharif

35430 2,454

Improving Service Delivery 32810 1,758

Rehabilitation of Irrigation systems 30581 1,483

Small Development Program 40430 1,076

Reconstruction and Widening of the approximately 50 Km to Sapary Road 35260 633

Construction of a 500 KV Transmission line From Dashte Alwan to Kabul 35520 600

Road Network Development Project 1 35060 589

Improving Service Delivery 33010 534


11

Reconstruction of Section 2 of the Kabul Jalalabad Road ( 106 Km) 35360 532

Goods border Crossing Point equipment for CAREC Corridors 5 and 6 35420 406

Higher Education Development Program 32720 385

Rehabilitation of Lower Kokcha Irrigation System 35410 309

Salaries 36100 291

Institutional Development 41290 231

500 Kilovolt transmission line from Sheberghan-Dashte Alwan 35530 199

Institutional Development 41220 189

Expenditure Performance

Operating and Development Expenditure

The government spending plan includes yearly spending and incomes. The government spends money on defense, health, education, public

administration, law and orders, welfare and other operations. The government budget contains both operating and development budget. Table below

shows operating spending execution in the second quarter of FY1398. Table 9 shows that 27 percent of total operating budget was spend in the

second quarter of the year, which is 1 percent less compared to the same period of last year.

Expenditure on social transfers and Expenditure on social transfers and interest decreased by 14 percent and 3 percent, while use of goods and

services and compensation of employees increased by 12 percent and 2 percent respectively. Social transfer has the highest execution rate with 56

percent of budget execution in the second quarter of the year.

Table 10 describes government’s development expenditure that shows 31 percent of total development budget was executed in the second quarter,

which is 30 percent more spending compared with same quarter of FY1397. In which discretionary expenditure increased by 40 percent and non-

discretionary by 24 percent.

The higher execution rate was the consequence of the implementation of purchase order system, which enabled the budgetary units at the Ministry

of Finance to speed up the allotment and budget execution process.

Table 9. Operating Expenditure

In millions of Afghanis 1397 1397 1398 1398 1398 1398 % % Change

Q2 Q2 YTD Q2 Q2 YTD Budget Allocated Budget. on 1397

TOTAL GROSS EXPENDITURES 71,855.5 110,013.5 71,174.2 113,262.7 263,252.8 261,676.6 27% -1%

TOTAL NET EXPENDITURES (2) 71,847.0 110,001.2 71,172.4 113,254.8

RECURRENT EXPENDITURES -

Compensation of Employees 50,059.6 84,053.8 50,917.2 88,324.3 187,861.2 187,528.9 27% 2%


12

Wages and Salaries 48,450.7 81,929.6 49,237.3 85,384.1 2%

o/w Wages and Salaries in Cash 42,016.8 73,251.8 41,662.2 73,727.4 -1%

o/w Wages and Salaries in Kind 5,660.0 7,266.4 6,482.4 9,887.5 15%

Social Benefits 1,684.1 2,248.6 1,755.9 3,084.1 4%

Other Compensation (75.2) (124.4) (76.1) (143.9)

Use of Goods and Services 7,486.7 9,907.6 8,375.2 11,935.0 47,580.0 47,443.7 12%

Travel 960.4 1,203.6 750.7 1,138.4 -22%

Food 603.2 664.4 1,080.7 1,428.4 79%

Contracted Services 633.2 840.2 558.1 931.1 -12%

Repairs and Maintenance 715.1 869.7 1,001.5 1,266.2 40%

Utilities 1,160.2 1,807.9 948.9 1,287.4 -18%

Fuel 1,788.5 2,475.7 1,952.3 3,025.2 9%

Tools and Materials 1,039.8 1,190.2 874.4 1,080.7 -16%

Other Use of Goods and Services 586.3 856.0 1,208.6 1,777.7

Interest 159.9 400.5 155.6 281.1 1,083.3 1,083.3 14% -3%

To Non-Residents

Social Transfers 12,375.6 13,814.0 10,702.4 11,631.9 19,280.1 19,280.1 56% -14%

Subsidies 700.0 700.0 525.0 700.0 -25%

Grants 209.4 233.2 22.9 43.5 -89%

Foreign Grants 196.7 220.5 7.0 27.7

Current Grants 12.7 12.7 15.9 15.9

Social Security 10,945.2 12,359.6 9,921.8 10,427.6 -9%

Other Social Transfers 521.1 521.1 232.8 460.8 -55%

o/w Social Assistance 4.2 4.2 6.9 6.9 64%

o/w Advance Subsides, Grants 516.9 516.9 225.9 453.9 -56%

ACQUISITION OF ASSETS

Gross Acquisition of NFA 1,765.2 1,825.4 1,021.9 1,082.6 7,448.2 7,423.9 -42%

Net Acquisition of NFA 1 1,756.8 1,813.2 1,020.1 1,074.7 -42%


13

Sale of Land and Buildings (8.5) (12.2) (1.8) (7.9) -79%

Buildings and Structures 1,516.2 1,516.2 237.8 244.2 -84%

Machinery / Equipment (>50,000) 128.8 162.0 366.4 398.6 185%

Valuables - - 0.6 0.6 -

Land 119.7 146.6 381.2 396.2 218%

Capital Advance Payments 0.5 0.5 35.9 43.0 7118%

1/ Net of proceeds from Sale of Non-Financial Assets

Table 10. Development Expenditure Summary


Q2 Q2 YTD Q2 Q2 YTD Budget Allotted Budget. on 1397

TOTAL GROSS EXPENDITURES 31,114.3 32,664.2 40,556.8 50,289.1 132,048.9 132,017.9 31% 30%

Discretionary Budget 12,323.9 12,811.0 17,246.5 22,270.7 - 40%

Non-discretionary Budget 18,790.4 19,853.3 23,310.3 28,018.5 - 24%

TOTAL NET EXPENDITURES (2) 31,105.8 32,652.0 40,462.8 50,189.0 30%

Use of Goods and Services 12,294.6 13,247.2 11,869.1 16,087.0 44,186.7 44,175.5 27% -3%

Travel 152.0 155.2 154.5 197.4

Communications 0.4 1.7 15.9 16.0

Contracted Services 9,936.1 10,863.4 9,489.6 12,666.9

Repairs and Maintenance 66.8 67.8 259.5 289.7

Utilities 31.4 31.4 43.4 47.0

Fuel 19.5 19.6 71.4 97.6

Other Use of Goods and Services 2,088.4 2,108.2 1,834.6 2,772.3

o/w Tools and materials (< 50,000) - - - 0.0

o/w Other Expenses 167.3 167.3 159.8 400.4

o/w Advances and Return of Expenditure 1,490.5 1,510.3 1,228.9 1,906.0

Subsides, Grants, Social Expenditures 24.2 24.2 133.9 133.9 210.4 210.4 453%

ACQUISITION OF ASSETS

Gross Acquisition of NFA 18,795.5 19,392.8 28,461.6 33,975.9 87,651.7 87,631.9 32% 51%

Net Acquisition of NFA 1 18,787.0 19,380.6 28,459.8 33,968.0

Sale of Land and Buildings (8.5) (12.2) (1.8) (7.9)


14

Buildings and Structures 12,307.1 12,820.9 19,946.6 23,140.2

Machinery / Equipment (>50,000) 4,234.5 4,318.0 7,134.7 9,438.4

Valuables - - - -

Land 1.0 1.0 156.8 156.8

Capital Advance Payments 2,252.8 2,252.8 1,223.4 1,240.5

1/ Net of proceeds from Sale of Non-Financial Assets

Expenditure by Economic Sectors

Government consumptions are directed through some significant segments of the economy to advance economic development. Table 11 displays

the classification of consumptions item for the second quarter of FY1398 and FY1397. Sectors like Security, Governance, Education, Health,

Agriculture, Social Protection, Infrastructure, and Economic Governance could push the economy ahead. The table presents that the gross

expenditures in the second quarter of 1398 is 5 percent lower than the similar quarter in FY1397. It is due to the government aims to reduce

operating expenditures through implementing reforms and change management. The table presents sector-wise expenditures for both operating and

development budget.

All the economic sectors shows negative percent of execution rate in the second quarter of the year compared with same period of the last year,

except governance, agriculture, and economic governance. Among all sectors, social protection, education, and health sectors have the lowest

execution rate of -41 percent, -39 percent, and -37 percent respectively. While, governance sector having the highest execution rate of 249 percent

than the same period of last year, following economic governance, and agriculture sectors having execution rate of 159 percent and 8 percent higher

respectively. The lower budget execution rate in priority sectors is mainly driven by political and weakened security situation in the country during

the period.

Table 11. Economic Sector Expenditures


Q2 Q2 YTD Q2 Q2 YTD Budget Allocated on 1397

TOTAL GROSS EXPENDITURES 61,890 88,460 58,562 93,247 393,092 392,587 24% -5%

Operating Budget 41,312 66,661 34,547 62,834 261,908 261,433 24% -16%

Development Budget 20,578 21,800 24,016 30,414 17,641 16,837 181% 17%

Security 24,738 40,977 18,970 35,539 157,764 157,570 23% -23%


Development Budget 364 365 802 810 2,229 1,446 56% 121%

Governance 2,949 4,356 10,299 12,018 44,172 43,969 27% 249%

Operating Budget 2,468 3,874 2,585 4,264 28,760 28,557 15% 5%

Development Budget 482 482 7,713 7,754 15,412 15,392 50% 1502%


15

Infrastructure 8,203 9,138 6,125 8,879 63,014 62,995 14% -25%

Operating Budget 609 883 449 752 4,693 4,688 16% -26%

Development Budget 7,595 8,256 5,676 8,127 0 0 #DIV/0! -25%

Education 12,457 18,307 7,609 15,336 51,295 51,254 30% -39%


Development Budget 1,236 1,275 691 921 0 0 #DIV/0! -44%

Health 5,524 6,142 3,506 6,379 16,886 16,874 38% -37%

Operating Budget 1,015 1,578 631 1,256 4,012 4,001 31% -38%

Development Budget 4,509 4,564 2,875 5,123 0 0 #DIV/0! -36%

Agriculture 5,429 5,929 5,861 7,017 31,141 31,141 23% 8%


Development Budget 5,080 5,389 5,607 6,550 0 0 #DIV/0! 10%

Social Protection 254 360 151 291 11,151 11,130 3% -41%


Development Budget 59 62 35 52 0 0 #DIV/0! -41%

Economic Governance 2,335 3,250 6,041 7,788 17,671 17,653 44% 159%


Development Budget 1,254 1,408 615 1,076 0 0 #DIV/0! -51%

Unclassified 0 0 0 0 0 0 - -

Operating Budget 0 0 0 0 0 0 - -

Development Budget 0 0 0 0 0 0 - -

Expenditure Summary by Inputs

Table 12 presents expenditure by major code level. Government’s total expenditures reached Afs 163.5 billion by end of second quarter, which is

9 percent higher than the same period in FY1397. In which, operating spending shows similar amount as same period of last year, while development

budget expenditure shows 30 percent higher. Among expenditure major codes, spending on social transfers was the highest rate of 56 percent,

following compensation of employees by 47 percent. The lowest spending was interest and payments with 14 percent only.

Table 12. Expenditure Summary by Input

In millions of Afghanis 1397 1397 1398 1398 1398 1398 % Growth %

Q2 Q2 YTD Budget Allocated Q2 Q2 YTD on 1397 Budget.


16

TOTAL GROSS EXPENDITURES

102,961.3

142,665.5

397,101.7

396,577.8

111,729.2

163,543.9 9% 41%

Operating Budget

71,847.0

110,001.2

268,667.2

71,665.0

113,254.8 0% 42%

Development Budget

31,114.3

32,664.2

128,434.5

40,453.7

50,186.0 30% 39%

TOTAL NET EXPENDITURES

102,952.9

142,653.3

111,727.4

163,536.0 9%

RECURRENT EXPENDITURES

82,400.7

121,447.3

82,245.6

128,485.4 0%

Compensation of Employees

50,059.6

84,053.8

189,661.2

189,328.9

51,009.4

88,416.5 2% 47%

Use of Goods and Services

19,781.3

23,154.8

91,766.8

91,619.2

20,244.3

28,022.0 2% 22%

Interest

159.9

400.5

1,083.3

1,083.3

155.6

281.1 -3% 14%

Social Transfers

12,399.9

13,838.2

19,490.5

19,490.5

10,836.4

11,765.9 -13% 56%

Gross Acquisition of NFA

20,560.7

21,218.2

95,099.9

95,055.9

29,483.5

35,058.5 43% 31%

Net Acquisition of NFA 2

20,552.2

21,206.0

29,481.7

35,050.6 43%

Debt

Debt financing create a small portion of project financing in Afghanistan as debt to GDP ratio remained low because of the availability of foreign

aid and concessional loans. Table 13 shows that the total debt stock has increased by 5.9 percent from the first quarter of 1398, and it can be seen

that the debt stock has increased by 6 percent over the same period in 1397. Overall external debt increased by 6.2 percent in the debt stock between

1st quarter of 1398 and 2nd quarter of 1398. Similarly, it has increased over the same period of last year by 11 percent. The debt stock of Afghanistan

is projected to increase in the medium term, and it will gradually replace the grants and donations because the government of Afghanistan will

officially start borrowing from the International Financial Institutions on a larger scale for financing the public infrastructure projects.

The major source of borrowings for Afghanistan are the International organizations such as ADB, and the WB. ADB provided Afs 51951 million

by end of the 2nd quarter, an increase of 5.4 percent than the amount of the 1st quarter. World Bank provided Afs 27,804 million. Among lending

countries, Russian Federation continued to be the largest lender for the country by providing Afs 72,567 million by end of 2nd quarter of the year.


17

Table 13: Government Debt Stock

1397 1398 1398 % Change

In Million Afs Q2 Q1 Q2 YoY QoQ

EXTERNAL 153,565 161,246 171,167 11% 6.2%

International Organizations 81,896 85,294 89,948 10% 5.5%

IMF 4,970 5,681 6,031 21% 6.1%

World Bank 25,558 26,417 27,804 9% 5.2%

Islamic Development Bank 3,382 3,794 4,027 19% 6.1%

Asian Development Bank 47,866 49,274 51,951 9% 5.4%

Others 121 127.1 136 13% 7.1%

Foreign Governments 71,670 75,952 81,219 13% 6.9%

Russian Federation 64,286 67,777 72,567 13% 7.1%

Saudi Fund 4,439 5,069 5,374 21% 6.0%

Others 2,945 3,106 3,278 11% 5.5%

DOMESTIC 15,070 7,170 7,170 -52% 0.0%

Bonds (Non-Tradable) 15,070 7,170 7,170 -52% 0.0%

Commercial Banks 0% 0% 0% - -

TOTAL CENTRAL GOVERNMENT DEBT 168,636 168,416 178,338 6% 5.9%

Fiscal Sustainability

Over the past few years’ fiscal sustainability has become an essential topic and a key goal of the Ministry of Finance to smoothen its current

spending, tax and other policies in the long run to reduce the risk of government insolvency and to be self-sustained. However, due to huge

expenditure pressures, gradual reduction in donor’s grants and lower revenue growth as a percent of GDP, there has been difficulty in achieving a

self-sustaining level of expenditure. The government has aimed to speed up revenue collection through tax reforms to execute entire operational

expenditures from on-budget finance and a gradual move towards development budget as well.


18

Table 14 shows the fiscal sustainability indicators. Ministry of finance managed to slightly increase collection of domestic revenue as a percentage

share of total revenue in the second quarter of 1398 by 2 percent from 53 percent to 55 percent as compared to the same quarter of 1397, however

it declined by 23 percent compared to first the quarter of 1398. To be self-reliant gradually, government aims to finance its operational expenditure

section from domestic revenue sources. In the current quarter, operating expenditure as a percentage of domestic revenue increased by 39 percent

compared to the last quarter, whereas it decreased by 35 percent as compared to the same quarter of 1397. The government financed 45 percent of

salaries as a percentage of total expenditure in the second quarter of 1398 and was 48 percent in the same quarter of 1397.

Table 14. Fiscal Sustainability

1397 1397 1397 1398 1398

Q2 Q3 Q4 Q1 Q2

Domestic Revenue/Total 53% 62% 70% 78% 55%

Customs Revenue/Total 11% 12% 11% 16% 2%

Grants/Total 47% 38% 30% 22% 45%

Op. Spending/Dom. Rev. 173% 132% 143% 99% 138%

Salaries/Total Expenditure 48% 47% 38% 72% 45%

Interest/Expenditure 0.5% 0.5% 0.4% 0.8% 0.6%

Financing/Expenditure -12.1% 8.8% -13.7% 20.8% -7.3%

Overall, the indicator shows a slight increase in the first quarter of 1398, but it declined in the second quarter of 1398. The future course of fiscal

sustabinabilty depends on strong and stable maroeconomic environment. The mobilization of domestic revenue through changes in the tax policy,

broadening the tax base and reforming the tax administration practice is the preferred policy response for the Afghan government to sustain the

fiscal sustainability. Cutting unnecessary expenditures on the operating side in the new budget document is an important step towards the efficient

allocation of public funding. A fall in the indicator suggests a worsening of sustainability.


19

Figure 3: Fiscal Sustainability Ratio

Fiscal Balance

Table 15 shows that the government financing consists of grants, domestic revenue, borrowing and sale of assets. Revenue including grants of

second quarter 1398 increased by 2 percent compared to the same quarter in 1397, whereas interest payment decreased by 30 percent, and recurrent

expenditure increased by 6 percent. In the second quarter, government ran a deficit of 8 percent in operating balances which shows a healthy sign

of government financial statement as compared to last year of 51 percent. Net acquisition of financial assets increased by 65 percent. Similarly, the

gap between lending and borrowing, financing and net acquisition of financial liabilities decreased by 85 percent, 9 percent and 305 percent

respectively.

Table 15: Summary Transactions Affecting Net Worth


Q2 Q2 YTD Q2 Q2 YTD on 1397

TRANSACTIONS AFFECTING NET WORTH

Revenues including Grants 90,769 163,139 103,981 166,664 2%

Expenditures (Recurrent) 82,401 121,447 82,246 128,485 6%

Interest 160 400 156 281 -30%

Net Operating Balance 8,368 41,692 21,736 38,179 -8%

Primary Operating Balance 8,528 42,092 21,891 38,460 -9%

TRANSACTIONS IN NONFINANCIAL ASSETS

Net Acquisition of Nonfinancial Assets 20,552 21,206 29,482 35,051 65%

0%

20%

40%

60%

80%

100%

120%

140%

Q1 Q2 Q3 Q4 Q1

1397 1397 1397 1397 1398


20

Net Lending-Borrowing -

12,184 20,486 -7,746 3,128 -85%

Financing 13,819 -12,343 -2,510 -11,281 -9%

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES

Net Acquisition of Financial Assets 9,544 -14,372 11,170 -7,111 -51%

Net Acquisition of Financial Liabilities 4,275 2,029 -13,681 -4,170 -305%

RETAINED EARNINGS

Discrepancies 1,635 8,143 -10,256 -8,153 -200%

Table 16 presents the transactions in non-financial assets or property market. In the second quarter of 1398, total purchase of non-financial assets

increased by 65 percent compared to the same period in 1397. However, large portion of expenditures on capital was on the acquisition of machinery

and equipment. Similarly purchase of land and buildings and structures, also increased significantly compared with same period of last year.

Table 16. Transactions in Non-Financial Assets

In millions of Afghanis 1397 1397 1398 1398 % Change Q2 Q2 YTD Q2 Q2 YTD on 1397

NET ACQUISITION OF NONFINANCIAL ASSETS 20,552 21,206 29,482 35,051 65%

Land and Buildings 13,936 14,473 20,721 23,929 65%

Purchase of Land and Buildings 13,944 14,485 20,722 23,937 65%

Buildings and Structures 13,823 14,337 20,184 23,384 63%

Land 121 148 538 553 274%

Sale of Land and Buildings -8 -12 -2 -8 -35%

Sale of State-Owned Enterprises 0 0 0 0 -

Machinery and Equipment (>50,000) 4,363 4,480 7,501 9,837 120%

Valuables 0 0 1 1 -

Other Acquisitions 2,253 2,253 1,259 1,283 -43%

Capital Advance Payments 2,253 2,253 1,259 1,283 -43%


21

Financial Assets and Liabilities

The overall transactions in financial assets and liabilities decrease by 118 percent in the second quarter of 1398 as compared to the previous quarter

in 1397. This reflects a weak demand for money in the financial market. Table 17 indicates that almost all indicators have been negatively affected

in the second quarter of 1398 with the exception of foreign liabilities, loans and net acquisition of financial assets which has increased by 26, 38

and 17 percent respectively as compared to the same quarter in previous year. Similarly, account payable, suppliers, and currency and deposits have

also been negatively affected in the second quarter of 1398.

Table 17: Transactions in Financial Assets and Liabilities


Q2

Q2 YTD Q2

Q2 YTD on 1397

TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES 13,819 -

12,343 -2,510 -

11,281 -118%

TOTAL FINANCING -

Net Acquisition of Financial Assets 9,544 -

14,372 11,170 -7,111 17%

Domestic 9,544 -

14,372 11,170 -7,111 17%

Currency and Deposits 13,048 -3,347 7,148 -4,771 -45%

Treasury Single Account 13,048 -3,347 7,148 -4,771 -45%

Provincial Revenue Accounts 0 0 0 0 -

Donor Accounts 0 0 0 0 -

Other Deposit Accounts 0 0 0 0 -

Loans 0 0 0 0 -

Loans 0 0 0 0 -

Advances 0 0 0 0 -

Other Accounts Receivable -618 -3,627 1,435 346 -332%

Clearing Accounts 0 0 0 0 -

Other Current Assets -618 -3,627 1,435 346 -332%

Other Assets -2,885 -7,398 2,588 -2,686 -190%

Provincial Expenditure Accounts -2,885 -7,398 2,588 -2,686 -190%

Other 0 0 0 0 -100%

Foreign -

-


22

Net Acquisition of Financial Liabilities 4,275 2,029 -

13,681 -4,170 -420%

Domestic 4,620 2,561 -

13,246 -3,535 -387%

Accounts Payable -82 105 9 -183 -111%

Accounts Payable - Suppliers -107 59 89 10 -183%

Accounts Payable - Other 26 46 -80 -192 -414%

Pension Liabilities -163 -49 7 14 -104%

Other Payables 0 0 0 0 -

Other Liabilities 4,865 2,504 -

13,262 -3,367 -373%

Foreign -346 -531 -435 -634 26%

Foreign Currency 0 0 0 0 -

Loans -311 -481 -430 -636 38%

Currency Gain/Loss -35 -51 -5 2 -85%


23

Annexure

Table 18. Detailed Operating Expenditure

In millions of Afghanis Total Operating Expenditures Wages G+S NFA Others

1397 1398 % Change 1398 % Budget 1397 1398 1397 1398 1397 1398 1397 1398

Q2 YTD

Budget

Q2 YTD Q2 YTD Q2 YTD Q2 YTD Q2 YTD

Q2 YTD

Q2 YTD Q2 YTD

TOTAL 66,660.8 62,833.7 -5.7% 261,908 24% 58,568.9 50,165.3 6,790.0 6,585.8 812.4 395.9 489.5 5,686.7

Total Security 40,611.7 34,728.8 -14.5% 155,534 22% 36,419.7 31,008.6 3,883.1 3,603.6 298.8 116.6 10.0 0.0

Ministry of Interior - - - 54,598 - - - - - - - -

Ministry of Defence 28,370.5 21,042.4 -25.8% 73,426 26,664.6 20,246.1 1,520.9 737.5 175.0 58.8 10.0 0.0

Ministry of Foreign Affairs 2,528.4 2,516.6 -0.5% 6,087 1,598.7 1,691.7 874.1 815.3 55.7 9.5 0.0 (0.0)

National Security Council 488.4 563.1 15.3% 986 401.9 477.6 86.5 85.1 - 0.4 - 0.0

Presidential Protective Service 775.0 1,350.9 74.3% 2,112 715.2 1,102.9 50.4 247.5 9.4 0.5 (0.0) 0.0

General Directorate of National Security 8,449.3 9,255.8 9.5% 18,325 7,039.4 7,490.3 1,351.1 1,718.1 58.8 47.4 (0.0) (0.0)

Total Governance, Rule of Law and Human Rights 3,874.4 4,264.2 10.1% 28,760 15% 2,576.7 2,609.4 831.4 916.7 466.2 118.2 0.0 619.9

President’s Office - - - 4,274 - - - - - - - -

National Assembly Meshanro Jirga - - - 544 - - - - - - - -

National Assembly Wolesi Jirga - - - 1,678 - - - - - - - -

Supreme Court 1,754.8 2,645.3 50.8% 3,739 1,697.5 1,743.1 56.3 174.5 0.9 107.9 0.0 619.9

Ministry of Justice - - - 840 - - - - - - - -

Administrative Affairs - - - 7,181 - - - - - - - -

Ministry of State and Parliamentary Affairs - - - 175 - - - - - - - -

Ministry of Haj and Religious Affairs - - - 1,352 - - - - - - - -

Attorney General - - - 2,806 - - - - - - - -

Election Commission - - - 789 - - - - - - - -

IARCSC - - - 574 - - - - - - - -

Independent Commission for Overseeing the Implementation of Cons 29.6 27.6 -7.0% 78 23.2 22.1 6.4 5.5 - - (0.0) 0.0 The High office of Oversight and Anti-Corruption - - - 0 - - - - - - - -


24

Independent Directorate of Local Governance 2,033.1 1,456.0 -28.4% 4,307 822.2 753.8 745.6 701.1 465.3 1.0 - 0.0 Afghanistan Independent Human Rights Commission 7.9 13.4 69.9% 41 - - 7.9 13.4 - - - -

Independent Electoral Complaints Commission 49.0 122.0 148.7% 383 33.8 90.4 15.2 22.2 - 9.4 (0.0) -

Total Infrastructure and Natural Resources 882.7 752.3 -14.8% 4,693 16% 540.8 475.4 305.2 159.9 36.7 117.1 (0.0) (0.0)

Ministry of Public Works 447.2 319.6 -28.5% 1,076 208.4 173.2 223.0 44.1 15.8 102.4 - -

Ministry of Transport and Aviation - - - 297 - - - - - - - -

Ministry of Communication - - - 643 - - - - - - - -

Ministry of Energy and Water 323.2 304.2 -5.9% 762 233.5 206.3 68.8 83.1 20.9 14.7 (0.0) (0.0)

Water Supply and Canalization Corporation - - - 0 - - - - - - - -

Da Brishna Shirkat - - - 0 - - - - - - - -

Ministry of Urban Development - - - 404 - - - - - - - -

Civil Aviation Authority 112.4 128.5 14.3% 360 99.0 95.9 13.4 32.6 - - 0.0 (0.0)

Independent Board of new Kabul - - - 225 - - - - - - - -

Ministry of Mines and Industries - - - 639 - - - - - - - -

Geodesy and Cartography Office - - - 0 - - - - - - - -

Directorate of Environment - - - 240 - - - - - - - -

Afghanistan High Atomic Energy Commission - - - 49 - - - - - - - -

Municipalities - - - 0 - - - - - - - -

Total Education 17,032.4 14,414.4 -15.4% 43,565 33% 16,370.3 13,449.2 660.8 914.3 1.3 41.0 (0.0) 10.0

Ministry of Education 14,538.6 11,864.3 -18.4% 36,300 14,245.9 11,410.8 292.8 439.3 - 14.2 (0.0) 0.0

Ministry of Higher Education 2,073.8 1,866.2 -10.0% 5,596 1,789.1 1,533.9 284.7 332.2 - 0.1 0.0 0.0

Ministry of Information and Culture 241.6 235.6 -2.5% 634 190.9 174.2 49.6 60.1 1.1 1.4 (0.0) (0.0)

Science Academy - - - 253 - - - - - - - -

National Olympic Committee - - - 282 - - - - - - - -

Cricket Board - - - 0 - - - - - - - -

Afghanistan football federation - - - 0 - - - - - - - -

Radio and television of Afghanistan 178.3 448.3 151.5% 500 144.4 330.3 33.7 82.7 0.2 25.3 (0.0) 10.0

Total Health 1,578.0 1,255.9 -20.4% 4,012 31% 1,145.8 1,002.0 425.4 252.7 6.7 1.1 0.0 (0.0)


25

Ministry of Public Health 1,578.0 1,255.9 -20.4% 4,012 1,145.8 1,002.0 425.4 252.7 6.7 1.1 0.0 (0.0)

Total Agriculture and Rural Development 540.9 467.0 -13.7% 2,701 17% 390.0 361.3 148.6 105.5 2.3 0.2 0.0 0.0

Ministry of Agriculture - - - 1,389 - - - - - - - -

Ministry of Counter Narcotics 89.1 77.0 -13.6% 232 69.7 57.2 17.8 19.7 1.6 - 0.0 - Ministry of Rural Rehabilitation and Development 255.0 204.6 -19.8% 517 162.1 150.0 92.2 54.6 0.7 - 0.0 0.0

Afghanistan Independent Land Authority 196.7 185.4 -5.7% 563 158.3 154.0 38.5 31.2 - 0.2 0.0 0.0

Total Social Protection 297.8 239.0 -19.7% 10,255 2% 204.1 183.1 93.7 55.2 - 0.6 (0.0) 0.0

Ministry of Frontiers and Tribal Affairs 165.5 120.1 -27.5% 519 96.4 90.8 69.1 29.3 - - - 0.0

Ministry of Martyrs, Disabled and Social Affairs - - - 8,413 - - - - - - - -

Ministry of Refugees and Repatriates - - - 363 - - - - - - - -

Ministry of Women Affairs 88.6 74.5 -15.9% 230 72.0 59.9 16.6 14.0 - 0.6 (0.0) 0.0

Office of Disaster Preparedness - - - 581 - - - - - - - -

Directorate of Kochis 43.7 44.4 1.7% 149 35.6 32.5 8.0 11.9 - 0.0 - (0.0)

Total Economic Gov. and Private Sector Devel't 1,842.9 6,712.0 264.2% 12,388 54% 921.4 1,076.3 441.7 577.9 0.3 1.0 479.4 5,056.9

Ministry of Finance 1,697.0 6,577.2 287.6% 11,030 813.3 971.1 404.1 549.1 0.1 0.1 479.4 5,056.9

Ministry of Commerce - - - 560 - - - - - - - -

Ministry of Economy 108.4 108.8 0.3% 326 82.4 83.0 26.0 24.9 - 0.9 (0.0) 0.0

Control and Audit Office - - - 175 - - - - - - - -

Central Statistics Office - - - 207 - - - - - - - - Micro Finance Investment Support Facility for Afghanistan - - - 0 - - - - - - - -

Afghanistan National Standard Authority 37.5 26.0 -30.5% 90 25.7 22.1 11.6 3.9 0.2 0.0 0.0 0.0

Total Unclassified - - - 0 - - - - - - - - -

Unallocated Reserves - - - 0 - - - - - - - -

Unspecified - - - 0 - - - - - - - -

1/ Interest, and Subsidies and Transfers


26

Table 19. Revenue from All Province

In millions of Afghanis 1397 1397 1398 1398 1398 % Target % Change Q2 Q2 YTD Est. Target Q2 Q2 YTD on 1397

REVENUES exc. grants 42,244.5 80,209.5 188,031.0 52,007.8 95,052.5 51% 19%

Badakhshan 83 164 384 92 182 47% 11%

Badghis 50 90 211 41 77 37% -14%

Baghlan 112 223 522 106 221 42% -1%

Balkh 3,316 7,118 16,686 3,101 6,321 38% -11%

Bamyan 54 143 334 49 104 31% -27%

Central Ministries 19,817 35,281 82,707 27,477 45,371 55% 29%

Dikondy 43 66 154 36 69 45% 5%

Farah 968 2,071 4,855 1,013 1,528 31% -26%

Faryab 937 1,907 4,470 1,109 2,506 56% 31%

Ghazni 140 243 570 120 226 40% -7%

Ghor 46 81 189 36 63 33% -22%

Helmand 194 386 904 142 314 35% -19%

Herat 5,373 11,017 25,828 5,368 11,199 43% 2%

Jawzjan 83 184 432 83 186 43% 1%

Kabul 680 1,438 3,370 819 1,557 46% 8%

Kandahar 1,950 3,943 9,244 3,129 6,487 70% 65%

Kapisa 59 105 245 60 92 38% -12%

Khost 183 288 676 436 864 128% 200%

Kunar 83 143 334 61 121 36% -15%

Kunduz 396 705 1,654 395 763 46% 8%

Laghman 57 131 306 54 116 38% -11%

Logar 57 85 199 36 60 30% -29%

Nangarhar 4,872 8,795 20,618 5,092 9,741 47% 11%

Nimroz 1,769 3,863 9,057 1,813 4,067 45% 5%

Nuristan 19 22 52 12 28 53% 25%

Offshore Payments 0 0 0 0 0 - -


27

Paktika 65 139 327 330 690 211% 395%

Paktiya 437 777 1,821 564 1,061 58% 37%

Pangsher 31 62 146 27 50 35% -19%

Parwan 96 177 414 111 219 53% 24%

Samangan 53 109 255 56 118 46% 8%

Saripul 44 94 219 49 96 44% 2%

Takhar 104 220 516 101 216 42% -2%

Uruzgan 17 35 82 34 57 69% 63%

Wardak 60 107 250 54 108 43% 2%

Zabul 32 53 124 35 57 46% 9%

Table 20a. Programs Expenditure

In millions of Afghanis OPERATING BUDGET DEVELOPMENT BUDGET TOTAL BUDGET

1398 1398 1398

Q2 YTD Budget Allotted % Allot. Q2 YTD Budget Allotted % Allot. Q2 YTD Budget Allotted % Allot.

Ministry of Education 11,864.3 36,299.8 36,299.8 33% 558.3 4,241.5 4,241.5 13% 12,422.6 40,541.3 40,541.3 31%

General & Islamic Education 9,762.6 29,145.7 29,145.7 33% 436.3 2,034.7 2,034.7 21% 10,199.0 31,180.3 31,180.3 33% Curriculum development & teacher training 529.2 1,691.9 1,691.9 31% 45.3 153.6 153.6 29% 574.5 1,845.6 1,845.6 31%

Technical and vocational training program 206.1 697.1 697.1 30% 6.2 23.2 23.2 27% 212.4 720.3 720.3 29%

Literacy and informal Education 888.3 2,978.6 2,978.6 30% 24.6 1,711.2 1,711.2 1% 912.9 4,689.8 4,689.8 19%

Education management 478.7 1,786.5 1,786.5 27% 45.8 318.8 318.8 14% 524.5 2,105.3 2,105.3 25%

Other (0.7) - - - - - - - (0.7) - - - Ministry of Agriculture, Irrigation and Livestock - 1,388.9 1,388.9 0% - 8,213.5 8,213.5 0% - 9,602.4 9,602.4 0%

Natural Resource Management 51.9 144.4 144.4 36% 566.6 2,532.2 2,532.2 22% 618.5 2,676.6 2,676.6 23%

Agriculture Production and Productivity 133.1 373.7 373.7 36% 664.5 3,267.4 3,267.4 20% 797.5 3,641.1 3,641.1 22%

Economic Regeneration 59.9 168.5 168.5 36% 289.1 2,329.1 2,329.1 12% 348.9 2,497.6 2,497.6 14%

Reform and Capacity Building 215.4 702.3 702.3 31% 8.3 84.8 84.8 10% 223.7 787.0 787.0 28%

Other (460.2) - (1,528.5) 5,800.0 5,800.0 -26% (1,988.6) - Ministry of Rural Rehabilitation and Development 204.6 516.8 516.8 40% 6,362.4 19,611.8 - - #N/A 20,128.6 20,128.6 -


28

Rural Infrastructure (RI) - - - - 1,754.1 6,733.8 6,733.8 26% 1,754.1 6,733.8 6,733.8 26%

Economic Regeneration (ER) - - - - 63.5 892.6 892.6 7% 63.5 892.6 892.6 7%

Local Governance - - - - 4,544.8 11,985.4 11,985.4 38% 4,544.8 11,985.4 11,985.4 38%

Institutional Support Program (ISP) #N/A - - - #N/A - - - #N/A - - -

Other #N/A - #N/A 5,800.0 5,800.0 - #N/A -

Ministry of Energy & Water 304.2 761.6 761.6 40% 3,145.0 8,559.4 8,557.1 37% 3,449.2 9,321.0 9,318.7 37%

Energy 21.5 72.9 72.9 30% 1,309.0 2,218.5 2,216.2 59% 1,330.5 2,291.4 2,289.1 58%

Water 172.7

458.2

458.2 38%

1,836.1

6,340.9

6,340.9 29%

2,008.8

6,799.0

6,799.0 30%

Admin & Finance 110.4

230.6

230.6 48% -

-

- -

110.4

230.6

230.6 48%

Other (0.5) - -

5,800.0

5,800.0 0%

(0.5) -

Ministry of Finance 6,577.2 11,030.1 11,012.0 60% 955.9 3,434.7 3,434.7 28% 7,533.1 14,464.8 14,446.7 52%

Public Financial Management 6,263.9 8,757.6 8,739.5 72% 256.8 1,585.2 1,585.2 16% 6,520.7 10,342.8 10,324.7 63%

Revenue Management 267.7 549.7 549.7 49% 63.5 437.2 437.2 15% 331.2 987.0 987.0 34%

Operation (General Administration) 686.2 1,317.5 1,317.5 52% 635.6 1,412.3 1,412.3 45% 1,321.8 2,729.8 2,729.8 48%

Policy Management 161.6 - - - - - 161.6 405.2 405.2 40%

Other (802.3) - - 5,800.0 5,800.0 0% (802.3) -

Ministry of Public Works 319.6 1,075.8 1,075.8 30% 3,986.0 12,518.1 12,516.8 32% 4,305.7 13,593.9 13,592.6 32%

Transportation Infrastructures 23.7 62.7 62.7 38% 3,986.0 12,518.1 12,516.8 32% 4,009.7 12,580.8 12,579.6 32%

Maintenance of Transport Infrastructure 229.9 814.1 814.1 28% - - - - 229.9 814.1 814.1 28%

Admin & Finance 66.5 199.0 199.0 33% - - - - 66.5 199.0 199.0 33%

Other (0.4) - - 5,800.0 5,800.0 0% (0.4) -

Ministry of Public Health 1,255.9 4,011.8 4,000.6 31% 5,122.7 12,873.9 12,873.9 40% 6,378.5 16,885.7 16,874.5 38% Institutional Development and Assessment (IDA) 5.3 49.1 49.1 11% 477.6 2,344.4 2,344.4 20% 482.9 2,393.6 2,393.6 20%

Health Service Provision 533.2 1,725.2 1,725.2 31% 4,629.1 10,334.4 10,334.4 45% 5,162.3 12,059.6 12,059.6 43%

Admin 722.0 2,237.5 2,226.3 32% 16.0 195.0 195.0 8% 737.9 2,432.5 2,421.3 30%

Other (4.6) - - 5,800.0 5,800.0 0% (4.6) - Independent Directorate of Local Governance 1,456.0 4,306.8 4,306.8 34% 510.8 3,249.8 3,249.8 16% 1,966.8 7,556.6 7,556.6 26%

National Principals for Local Governance 46.8 136.9 136.9 34% - - - - 46.8 136.9 136.9 34%


29

Local Governance Management 1,308.6 3,557.5 3,557.5 37% 510.8 3,249.8 3,249.8 16% 1,819.4 6,807.3 6,807.3 27%

General Supporting Services 101.4 612.4 612.4 17% - - - - 101.4 612.4 612.4 17%

Other (0.9) - - 5,800.0 5,800.0 0% (0.9) -

Ministry of Urban Development - 403.6 403.6 0% - 5,513.2 5,503.3 0% - 5,916.9 5,906.9 0%

Planning & Urban Development 9.5 29.8 29.8 32% 59.0 477.0 477.0 12% 68.5 506.8 506.8 14%

Housing 7.0 25.1 25.1 28% 65.4 871.0 871.0 8% 72.4 896.1 896.1 8%

Urban Infrastructure 19.9 39.9 39.9 50% 131.6 1,853.3 1,853.3 7% 151.5 1,893.2 1,893.2 8%

Management & Operations 135.4 308.9 308.9 44% 389.7 2,312.0 2,302.0 17% 525.1 2,620.8 2,610.9 20%

Other (171.8) - (645.8) - (817.5) -

Table 20b. Programs Expenditure

(In millions of Afghanis) OPERATING BUDGET DEVELOPMENT BUDGET TOTAL BUDGET

1398 1398 1398

Q2 YTD Budget Allocated % Alloc. Q2 YTD Budget Allocated % Alloc. Q2 YTD Budget Allocated % Alloc.

Ministry of Transport 0.0 296.6 296.6 0% 0.0 85.0 85.0 0% 0.0 381.6 381.6 0%

Land Transport Services 88.3 296.6 296.6 30% 9.3 0.0 0.0 - 97.6 381.6 381.6 26%

Other -88.3 - -9.3 0.0 0.0 - -97.6 - Ministry of Communication and Information Technology 0.0 642.8 642.4 0% 0.0 3683.6 3683.6 0% 0.0 4326.4 4326.0 0%

E - Afghanistan 53.7 161.5 161.5 33% 143.7 0.0 0.0 - 197.4 3845.1 3845.1 5%

ICT Literacy 10.5 41.4 41.4 25% 0.0 0.0 0.0 - 10.5 41.4 41.4 25%

General Administration & Management 156.1 439.9 439.5 36% 0.0 0.0 0.0 - 156.1 439.9 439.5 36%

Other -220.3 - -143.7 0.0 0.0 - -364.1 -

Ministry of Commerce and Industry 0.0 560.2 560.1 0% 0.0 211.1 211.1 0% 0.0 771.3 771.2 0%

Private Sector and Industry Development 19.2 53.1 53.1 36% 2.1 0.0 0.0 - 21.3 142.2 142.2 15%

Trade Policy and Transit 123.5 336.3 336.3 37% 10.0 0.0 0.0 - 133.6 404.3 404.3 33%

Admin and Regulatory Services 46.3 170.8 170.8 27% 4.6 0.0 0.0 - 50.9 224.8 224.8 23%

Other -189.0 - -16.7 0.0 0.0 - -205.7 - Ministry of Labour, Social Affairs, Martyrs and Disabled 0.0 8413.0 8413.0 0% 0.0 490.0 472.5 0% 0.0 8903.0 8885.6 0%

Labor Support Program 24.8 59.3 59.3 42% 160.2 0.0 0.0 - 184.9 473.8 466.8 40%


30

Social services 136.9 396.6 396.6 35% 0.0 0.0 0.0 - 136.9 421.6 421.6 32%

Martyrs and Disabled 2922.6 7123.7 7123.7 41% 2.6 0.0 0.0 - 2925.2 7163.7 7163.7 41%

Administration & Finance 256.5 833.4 833.4 31% 0.0 0.0 0.0 - 256.5 843.9 833.4 31%

Other -3340.7 - -162.7 0.0 0.0 - -3503.5 -

Ministry of Defense 21042.4 73426.2 73426.2 29% 0.0 76.9 76.9 0% 21042.4 73503.1 73503.1 29%

Combat forces 21068.7 70534.2 70534.2 30% 0.0 0.0 0.0 - 21068.7 70611.0 70611.0 30%

Supportive forces 41.9 2892.1 2892.1 1% 0.0 0.0 0.0 - 41.9 2892.1 2892.1 1%

Other -68.2 - 0.0 0.0 0.0 - -68.2 -

Ministry of Women Affairs 74.5 229.8 229.8 32% 22.8 50.8 50.8 45% 97.3 280.6 280.6 35%

Women Support and Strengthening 5.9 14.4 14.4 41% 0.0 0.0 0.0 - 5.9 23.2 23.2 25% Gender Development and policy monitoring 7.1 17.0 17.0 42% 22.8 0.0 0.0 - 29.9 59.0 59.0 51%

Administration & Finance 61.6 198.5 198.5 31% 0.0 0.0 0.0 - 61.6 198.5 198.5 31%

Other -0.1 - 0.0 0.0 0.0 - -0.1 -

Ministry of Economy 108.8 325.8 325.8 33% 120.3 369.7 369.7 33% 229.1 695.5 695.5 33% Economic Policy and Strategy and Monitoring and Evaluation 73.6 194.9 194.9 38% 113.7 0.0 0.0 - 187.3 505.9 505.9 37%

Management & Operations 35.9 130.9 130.9 27% 6.7 0.0 0.0 - 42.5 189.6 189.6 22%

Other -0.7 - 0.0 0.0 0.0 - -0.7 -

President’s Office 0.0 4274.0 4273.2 0% 0.0 5800.0 5800.0 0% 0.0 10074.0 10073.2 0%

Providing Services to the President 0.0 4274.0 4273.2 0% 0.0 0.0 0.0 - 0.0 4274.0 4273.2 0%

Other 0.0 - 0.0 0.0 0.0 - 0.0 0.0 -

Ministry of Higher Education 1866.2 5595.9 5595.9 33% 197.9 2965.7 2965.7 7% 2064.1 8561.6 8561.6 24%

Providing higher education opportunities 591.3 1720.1 1720.1 34% 27.5 0.0 0.0 - 618.7 2450.1 2450.1 25% Leadership & Management of Higher Education System 992.0 2535.2 2535.2 39% 0.0 0.0 0.0 - 992.0 2535.2 2535.2 39%

Other 283.0 - 170.4 0.0 0.0 - 453.4 -

IARCSC 0.0 573.5 573.5 0% 0.0 1434.7 1434.7 0% 0.0 2008.2 2008.2 0%

Appointments & Appeals 32.3 80.6 80.6 40% 0.0 0.0 0.0 - 32.3 80.6 80.6 40%

Public Administrative Reforms 28.8 70.0 70.0 41% 6.2 0.0 0.0 - 35.1 85.0 85.0 41%

Capacity Development 20.3 52.6 52.6 39% 0.0 0.0 0.0 - 20.3 52.6 52.6 39%

Supportive Program 108.9 370.3 370.3 29% 376.9 0.0 0.0 - 485.8 1790.0 1790.0 27%

Other -190.2 - -383.1 - -573.4 -


31

OTHERS 17,760 107,774

108,657

29,307

38,666

58,277

47,067

146,440

166,935

TOTAL GROSS EXPENDITURES 62,834 261,908

262,760 24%

50,289

132,049

132,018 38% #N/A

393,957

414,390 -

Table 21: Details Development Expenditure

In millions of Afghanis 1397 1397 1398 1398 1398 1398 1398 % Increase

Q2 Q2 YTD Budget Q2 Q2 YTD Unspent Budget Unspent/Total

TOTAL 20,578.5 21,799.6 393,092.3 24,015.5 30,413.8 362,678.5 92% 17%

Total Infrastructure and Natural Resources 7,595.0 8,255.7 63,013.7 5,675.9 8,127.2 54,886.5 87% -25%

Ministry of Public Works 5,949.4 6,368.7 2,758.4 3,986.0 -54%

Ministry of Transport and Aviation - - - - -

Ministry of Energy and Water 766.5 794.5 1,921.4 3,145.0 151%

Water Supply and Canalization Corporation - - - - -

Ministry of Communication - - - - -

Ministry of Mines and Industries - - - - -

Other Ministries 879.0 1,092.5 996.1 996.1 13%

Total Agriculture and Rural Development 5,080.2 5,388.6 31,141.1 5,607.4 6,549.6 24,591.6 7% 10%

Ministry of Agriculture - - - - -

Ministry of Rural Rehabilitation and Development 4,941.9 5,250.3 5,445.2 6,362.4 10%

Other Ministries 138.3 138.3 162.2 187.2 17%

Total Education 1,235.9 1,274.6 51,294.7 691.2 921.4 50,373.3 14% -44%

Ministry of Education 750.1 750.1 403.5 558.3 -46%

Other Ministries 485.7 524.5 287.8 363.1 -41%

Total Economic Gov. and Private Sector Devel't 1,254.1 1,407.6 17,671.0 615.0 1,076.3 16,594.7 5% -51%

Ministry of Finance 1,169.5 1,276.6 546.1 955.9 -53%

Other Ministries 84.6 131.0 69.0 120.3 -18%

Total Health 4,508.7 4,564.4 16,885.7 2,875.3 5,122.7 11,763.0 3% -36%

Ministry of Public Health 4,508.7 4,564.4 2,875.3 5,122.7 -36%

Total Governance, Rule of Law and Human Rights 481.6 481.6 44,171.8 7,713.5 7,754.3 36,417.6 10% 1502%


32

Independent Directorate of Local Governance 417.0 417.0 470.1 510.8 13%

Other Ministries 64.6 64.6 7,243.4 7,243.4 11110%

Total Social Protection 59.3 62.0 11,150.8 34.9 52.5 11,098.3 3% -41%

Total Security 363.8 365.1 157,763.6 802.2 810.0 156,953.6 43% 121%

Total Unclassified - - - - - - 0% -

Table22 a: Details Ministry Expenditure

In millions of Afghanis 1397 1398 1398 1398

Q2 Q2 YTD Q2 Q2 YTD Budget Allocated % Alloc. % Increase

TOTAL GROSS EXPENDITURES 61,890 88,460 58,562 93,247 393,092 392,587 24% 5%


Development Budget 20,578 21,800 24,016 30,414 17,641 16,837 181% 40%

Ministry of Interior 0 0 0 0 55,382 55,290 0% -

Operating Budget 0 0 0 0 54,598 54,506 0% -


Ministry of Defence 17,905 28,371 11,129 21,042 73,503 73,503 29% -26%


Development Budget 0 0 0 0 77 77 0% -

Ministry of Foreign Affairs 1,793 2,864 1,479 2,759 6,967 6,865 40% -4%


Development Budget 334 336 242 242 879 879 28% -28%

National Security Council 299 488 538 761 986 986 77% 56%

Operating Budget 299 488 340 563 986 986 57% 15%

Development Budget 0 0 198 198 0 0 -

Presidential Protective Service 440 788 1,277 1,712 2,382 2,382 72% 117%

Operating Budget 428 775 920 1,351 2,112 2,112 64% 74%

Development Budget 13 13 356 361 269 269 134% 2709%

General Directorate of National Security 4,300 8,466 4,547 9,265 18,545 18,545 50% 9%




33

Total Security 24,738 40,977 18,970 35,539 157,764 157,570 23% -13%



President’s Office 0 0 0 0 10,074 10,073 0% -


Development Budget 0 0 0 0 5,800 5,800 0% -

National Assembly Meshanro Jirga 0 0 0 0 559 559 0% -

Operating Budget 0 0 0 0 544 544 0% -


National Assembly Wolesi Jirga 0 0 0 0 1,700 1,700 0% -



Supreme Court 981 1,809 9,025 9,885 3,776 3,776 262% 447%

Operating Budget 927 1,755 1,786 2,645 3,739 3,739 71% 51%

Development Budget 54 54 7,240 7,240 37 37 19685% 13364%

Ministry of Justice 0 0 0 0 1,026 1,025 0% -



Administrative Affairs 0 0 0 0 11,371 11,369 0% -


Development Budget 0 0 0 0 4,190 4,190 0% -

Ministry of State and Parliamentary Affairs 0 0 0 0 195 195 0% -



Ministry of Haj and Religious Affairs 0 0 0 0 1,708 1,708 0% -



Attorney General 0 0 0 0 2,888 2,888 0% -



Election Commission 0 0 0 0 789 589 0% -



34


IARCSC 0 0 0 0 2,008 2,008 0% -


Development Budget 0 0 0 0 1,435 1,435 0% - Independent Commission for Overseeing the Implementation of Cons 17 30 13 28 78 78 35% -7%

Operating Budget 17 30 13 28 78 78 35% -7%


The High office of Oversight and Anti-Corruption 0 0 0 0 0 0 - -



Independent Directorate of Local Governance 1,903 2,450 1,133 1,967 7,557 7,557 26% -20%



Afghanistan Independent Human Rights Commission 19 19 10 17 61 61 28% -9%



Independent Electoral Complaints Commission 28.91 49.05 116.37 121.99 383 383 32% 149%

Operating Budget 28.91 49.05 116.37 121.99 383 383 32% 149%

Development Budget 0.00 0.00 0.00 0.00 0 0 - -

Total Governance, Rule of Law and Human Rights 2,949 4,356 10,299 12,018 44,172 43,969 27% 176%


Development Budget 482 482 7,713 7,754 15,412 15,392 50% 1510%

Table22 b: Details Ministry Expenditure

(In millions of Afghanis) 1397 1398 1398 1398

Q2 YTD Q2 YTD Budget Allocated

% Alloc. %Change

Ministry of Public Works 6,301 6,816 2,971 4,306 13,594 13,593 32% -37%


Development Budget 5,949 6,369 2,758 3,986 0 0 - -37%

Ministry of Transport and Aviation 0 0 0 0 382 382 0% -


35



Ministry of Communication 0 0 0 0 4,326 4,326 0% -



Ministry of Energy and Water 951 1,118 2,081 3,449 9,321 9,319 37% 209%


Development Budget 766 795 1,921 3,145 0 0 - 296%

Water Supply and Canalization Corporation 0 0 0 0 451 451 0% -



Da Brishna Shirkat 0 0 0 0 18,980 18,980 0% -



Ministry of Urban Development 0 0 0 0 5,917 5,907 0% -



Civil Aviation Authority 952 1,205 1,074 1,125 4,338 4,338 26% -7%


Development Budget 879 1,093 996 996 0 0 - -9%

Independent Board of new Kabul 0 0 0 0 1,135 1,135 0% -



Ministry of Mines and Industries 0 0 0 0 1,310 1,306 0% -



Geodesy and Cartography Office 0 0 0 0 0 0 - -



Directorate of Environment 0 0 0 0 333 333 0% -




36

Afghanistan High Atomic Energy Commission 0 0 0 0 49 49 0% -



Irrigation and canalization Shirkat 0 0 0 0 0 0 - -



Municipalities 0 0 0 0 2,877 2,877 0% -



Total Infrastructure and Natural Resources 8,203 9,138 6,125 8,879 63,014 62,995 14% -3%


Development Budget 7,595 8,256 5,676 8,127 - - - -2%

Ministry of Education 10,482 15,289 5,941 12,423 40,541 40,541 31% -19%


Development Budget 750 750 403 558 0 0 - -26%

Ministry of Higher Education 1,672 2,558 1,019 2,064 8,562 8,562 24% -19%



Ministry of Information and Culture 179 266 160 267 949 949 28% 0%


Development Budget 22 24 24 32 0 0 - 29%

Science Academy 0 0 0 0 269 269 0% -



National Olympic Committee 0 0 0 0 378 378 0% -



Cricket Board 0 0 0 0 0 0 - -



Afghanistan football federation 0 0 0 0 0 0 - -



37


Radio and television of Afghanistan 124 194 489 582 595 555 105% 201%



Total Education 12,457 18,307 7,609 15,336 51,295 51,254 30% -16%


Development Budget 1,236 1,275 691 921 - - - -28%

Ministry of Public Health 5,524 6,142 3,506 6,379 16,886 16,874 38% 4%


Development Budget 4,509 4,564 2,875 5,123 0 0 - 12%

Total Health 5,524 6,142 3,506 6,379 16,886 16,874 38% 4%


Development Budget 4,509 4,564 2,875 5,123 - - - 12%

Table 22 c: Details Ministry Expenditure

(In millions of Afghanis) 1397 1398 1398 1398

Q2 YTD Q2 YTD Budget Allocated % Alloc. %Change

Ministry of Agriculture 0 0 0 0 9,602 9,602 0% -



Ministry of Counter Narcotics 165 200 82 119 374 374 32% -40%


Development Budget 111 111 42 42 0 0 - -62% Ministry of Rural Rehabilitation and Development 5,109 5,505 5,559 6,567 20,129 20,129 33% 19%


Development Budget 4,942 5,250 5,445 6,362 0 0 - 21%

Afghanistan Independent Land Authority 155 224 219 330 1,037 1,037 32% 47%


Development Budget 27 27 120 145 0 0 430%

Total Agriculture and Rural Development 5,429 5,929 5,861 7,017 31,141 31,141 1 18%

Operating Budget 349 541 253 467 2,701 2,701 1 -14%


38

Development Budget 5,080 5,389 5,607 6,550 - - ######## 22%

Ministry of Frontiers and Tribal Affairs 139 191 63 139 583 583 24% -27%



Ministry of Martyrs, Disabled and Social Affairs 0 0 0 0 8,903 8,886 0% -



Ministry of Refugees and Repatriates 0 0 0 0 608 605 0% -



Ministry of Women Affairs 54 91 59 97 281 281 35% 7%



Office of Disaster Preparedness 0 0 0 0 581 581 0% -



Directorate of Kochis 62 78 30 55 195 195 28% -30%



Total Social Protection 254 360 151 291 11,151 11,130 3% -19%


Development Budget 59 62 35 52 - - - -15%

Ministry of Finance 2,166 2,974 5,906 7,533 14,465 14,447 52% 153%

Operating Budget 996 1,697 5,360 6,577 11,030 11,012 60% 288%

Development Budget 1,170 1,277 546 956 0 0 - -25%

Ministry of Commerce 0 0 0 0 771 771 0% -



Ministry of Economy 146 239 121 229 696 696 33% -4%



Control and Audit Office 0 0 0 0 486 486 0% -


39



Central Statistics Office 0 0 0 0 799 799 0% -



Afghanistan Investment Support Agency 0 0 0 0 0 0 - -


Development Budget 0 0 0 0 0 0 - - Micro Finance Investment Support Facility for Afghanistan 0 0 0 0 329 329 0% -



Afghanistan National Standard Authority 23 37 14 26 126 126 21% -31%



Total Economic Gov. and Private Sector Devel't 2,335 3,250 6,041 7,788 17,671 17,653 44% 140%


Development Budget 1,254 1,408 615 1,076 - - - -24%

Unallocated Reserves 0 0 0 0 0 0 - -



Unspecified 0 0 0 0 0 0 - -



Total Unclassified 0 0 0 0 0 0 - -

Operating Budget - - - - - - - -

Development Budget - - - - - - - -


40

Quarterly Fiscal Bulletin, 2nd Quarter, 1398

Editor-in-Chief Shamsul Haq Noor – Director General


Ministry of Finance

Contact Person Tamim Karimi, (MFPD)

Email: [email protected] - Phone: +93202924490

Co-authors Abdul Rahman Rahimi

Lutfullah Lutf

Haseenaullah Ahmadzai

Monhammad Waseem Usman

Moin Ibrahimi

Fiscal Policy Director

Fiscal Policy and Expenditure Analyst

Revenue Forecasting Analyst


Macroeconomic Analyst

Tamim Karimi

Hazrat Gul Safi


Financial Analyst

Frozan Darwish Economic Policy Analyst

mailto:[email protected]

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