Abstract
The budget is the government’s plan for revenues and expenditure; it enables the government to deliver services to the people and implement its development plans. The Afghan budget is composed of two parts: an operating budget and a development budget. The operating budget is the part of the budget which covers operating costs or the ongoing costs of the government, such as salaries of government employees, pensions, and the maintenance costs of infrastructure and other goods and services essential for running the day-to-day activities of the government. A development budget is part of the budget that finances development projects or infrastructure programs such as the construction of roads, schools and hospitals. For better management of budgeting and planning, line ministries and budgetary units are organized in the following eight key sectors based on the national development strategy of Afghanistan:
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1.
Education
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2.
Health
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3.
Security
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4.
Governance, rule of law, and human rights
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5.
Infrastructure and natural resources
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6.
Agriculture and rural development
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7.
Social protection
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8.
Economic governance and private sector development.
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Notes
- 1.
See the “2017 (1396) Budget Calendar”, Ministry of Finance Directorate General Budget, retrieved 31 January 2016, http://www.budgetmof.gov.af/images/stories/DGB/BPRD/Budget_Circular/1396%20Budget%20Circular/1396%20Calendar/Copy%20of%20Final%201396%20Budget%20%20Calendar_%20English%2015-March%202016%20%20(5)%20(3).pdf
- 2.
IBP is an international organization that conducts the Open Budget Survey around the world to measure budget openness and availability of budgetary information to the public.
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This goal is partially realized; the number of foreign forces has decreased, and the Afghan security forces are mainly responsible for maintaining security across the country.
- 4.
ANSF: Afghan National Security Forces.
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Bibliography
Ministry of Finance. 2016a. Citizen’s Budget 1395. Kabul: Ministry of Finance. http://www.budgetmof.gov.af/images/stories/DGB/BPRD/National%20Budget/1395%20Budget/CitizenBudget/1395%20Citizens%20Budget%20-%20English.pdf
———. 2016b. Citizens Budget. Kabul: Ministry of Finance.
Ministry of Foreign Affairs. 2010. Retrieved March 5, 2016, from http://mfa.gov.af/en/page/6547/afghanistan-national-development-strategy/afghanistans-national-priority-program-npps
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Najimi, B. (2018). Budget and Budgeting Process. In: Gender and Public Participation in Afghanistan. Palgrave Pivot, Cham. https://doi.org/10.1007/978-3-319-74977-8_2
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DOI: https://doi.org/10.1007/978-3-319-74977-8_2
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