About Treasury

Directorate General for Treasury, under Deputy Minister of Finance, is responsible for all government expenditure operations.

The constitution of Islamic Republic of Afghanistan states in its article 42: “Every kind of tax, duty as well as paid incomes shall be deposited to a single state account.”  The Directorate General for Treasury is the implementing body of this constitutional requirement.

Afghanistan’s Public Finance Management Law defines the scope of activities of the Treasury Directorate as follows:

1. Efficient management of the State's financial resources through a centralization of budgetary revenues, efficient financial planning and timely management of budget expenditure.

2. Managing the consolidate Fund;  

3. Implementing and managing the treasury bank accounts and payment procedures, which include the Treasury Single Account and official bank accounts through defining the Treasury Single Account structure of accounts and sub accounts, and ensuring necessary cooperation for activating treasury accounts including opening and closing bank accounts.

4. Implementing financial plans;

5. Managing cash assets;

6. Implementing the budget and performing expenditure controls in accordance with revenue and expenditure plans and providing information pertaining to funds, assets and commitments, appropriations and allotments in accordance with the provisions of this law and other Treasury instructions.

7. Maintaining the Treasury General Ledger and recording transactions according to budget classification and accounting rules compliant with internationally accepted standards and principles;

8. Providing regular reports on the implementation of the State's budget and other financial matters for the Ministry of Finance

9. Upon the confirmation of the Ministry of Finance, issuing necessary instructions covering the relevant affairs.

10. Performing management for the debts of the state

11. Compilation of the annual accounts of the financial operations of state including appropriation accounts and financial statements

12. Managing and controlling the affairs related to pro cessing of expenditures and other treasury related responsibilities in the Mustufiats of centre and provinces

13. Performing other responsibilities delegated in accordance with provisions of this law.”

This Directorate General organizes its activities in three directorates (Payments, Accounting, Finance and Development)

This Directorate has about 500 staff all over Afghanistan.

At the end of each fiscal year DGT makes a Qatia (Balance of revenue and expenditure) which plays an important role for preparing upcoming year’s Budget.