Financial Standard Operating Procedure

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Islamic Republic Of Afghanistan Kabul Municipality FINANCIAL MANAGEMENT STANDARD OPERATING PROCEDURE H.E Mohammad Yonus Nawandesh Signature: Islamic Republic Of Afghanistan Kabul Municipality Acronyms ANDS Afghanistan National Development Strategy CoA Chart of Accounts DG Director General DM Deputy Mayor FMIS Financial Management Information System IPSAS International Public Sector Accounting Standards KM Kabul Municipality LM Line Ministry MoF Ministry of Finance PFEML Public Finance and Expenditure Management Law SoP Standard Operating Procedures 2/9 P a g e Islamic Republic Of Afghanistan Kabul Municipality Definitions: The following definitions apply to this Standard Operating Procedure: ACCOUNTING Accounting in government refers to the practice of collecting, recording, classifying, summarizing, analyzing, communicating and reporting accounting transactions to ensure transparency, disclosure and accountability of accounting data management and timely reporting on revenues and expenditures.. ‫افغانستان اسالمی جمهوری‬ ‫كابل والی شار‬ ..……‫ناحیه ریاســــــــــــــــــــت‬ ..………‫عواید مدیریت‬ ‫افغانی به ارقام‬ ‫پیش تفاوت‬ ‫حقیقی و بینی‬ ……… ‫گذشته‬ - 0 - 0 - 0 - 0 - 0 1,804,000 0 ‫ماهوار عواید تفصیلی راپور‬ ‫حقیقی عواید‬ ‫مجموع‬ 0 58,196,000 :‫راپور تاریخ‬ ‫شده بینی پیش عواید‬ ‫حالیه‬ ‫سال مجموع‬ ‫جاری ماه‬ 1,500,000 304,000 60,000,000 5,000,000 225,000 155,000 4,800,000 400,000 1,800,000 66,600,000 150,000 5,550,000 - 4,420,000 380,000 0 1,668,400 131,600 120,000 11,600 64,284,400 2,315,600 1,845,000 470,600 8/9 P a g e ‫عواید نوع‬ ‫تشریح‬ ‫عواید کود‬ ‫ سمت چهار از دخولی محصول‬11180 ‫ دولتی ساختمانهای صفائی محصول‬11186 ‫ نقلیه وسایط از شهری خدمات محصول‬11188 ‫ شهری محصوالت سایر‬11192 ‫ اصناف از شهری خدمات محصول‬11193 )‫ دولتی های جایداد باالی شهری محصول(خودسر‬11194 ‫ قباله اجرای محصول فیصد یک‬11195 )‫ تجارتی بیالنس محصول فیصد یک(مستوفیت‬11196 ‫ گمرکات سهم محصول فیصد یک‬11197 ‫ دولتی منازل کرایه‬13201 ‫ دولتی دوکاکین کرایه‬13202 ‫مجموع‬ PRE

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