NINE-MONTH BUDGET REPORT

Transcription

1 Republika e Kosovës Republika Kosova Republic of Kosovo Qeveria - Vlada - Government Ministria e Financave / Ministarstvo za Finansija / Ministry of Finance Thesari /Trezor / Treasury NINE-MONTH BUDGET REPORT 2011 Address: Government building, X Floor, Mother Teresa Street, Pristina-Kosovo Telephone/Fax: /

2 Statement of Cash Receipts and Payments for the Government of the Republic of Kosovo for the period January 30 September, Budget Report for the period January - 30 September Comparison of Revenues of the nine-months of 2011 with the nine-months of Comparisons of Payments of the nine-months of 2011 with the nine-months of Notes...7 Summary of important accounting policies Basis of preparation Accounting policies Reporting subjects Reporting currency Reporting amounts...7 Note 2 Border tax - Customs...8 Note 3 Customs refunds...8 Note 4 Tax Administration of Kosovo...9 Note 5 TAK tax refunds Note 6 Government non-tax receipts...10 Note 7 Central level Own Source Revenues...10 Note 8 Municipal Own Source Revenues...11 Note 9 Dividend Note 10 Donor Designated Grants...12 Note 11.a Trust deposits -Inflows Note 11.b Trust deposits -Outflows Note 12 Wages and Salaries...14 Note 13 Goods and Services...14 Note 14 Utilities...15 Note 15 Subsidies and Transfers...15 Note 16 Capital investments...16 Note 17 Other financing...16 Note 18 Payments from Donor Designated Grants...17 Payments according to economic and functional clasification- Budget of the Republic of Kosovo...18 Payments according to economic and functional classification - Donor Designated Grants...18 Annex-1 Contigencies...19 Annnex-2 Execution of payments according to Article 39.2, LPFMA, No. 03/L Annex-3 Employment data...20 Central Level...20 Municipalities Annex-4 Budget and Payments according to Budget Organizations...22 Annex-5 Capital investments according to projects and Budget Organisations

3 Statement of Cash Receipts and Payments for the Government of the Republic of Kosovo for the period January 30 September, 2011 General Fund Designated Fund Total Description million million million Note 1 2 3=1+2 Receipts Border Taxes Customs Customs Refunds 3 (0.66) - (0.66) Domestic Taxes - Tax Admin TAK Refunds 5 (18.46) - (18.46) Non-Tax Revenues - Central Level Own Source Revenues Central Level Own Source Revenues - Municipalities Dividend Donor Designated Grants Trust Deposits- Inflow 11.a Total receipts Payments Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Expenditures Other Financing Donor Designated Grants Trust Deposits- Outflow 11.b Total Payments Cash Increase (Decrease) (2.70) Suspense Account- Time difference KFMIS-CBK (0.95) - (0.95) Cash Opening Balance Cash balance at the end of period Due to higher collection of revenues compared to payments we have a cash increase of million as of 30 September, The bank balance reflects the retaining of funds from the previous year including Donor Designated Grants received but not spent, trust funds that are presented as cash opening balance of year The balance in the CBRK bank accounts as of 30 September, 2011 was million. 3

4 Budget Report for the period January 30 September 2011 Budget Total 2011 Progress 2011 against (KFMIS) Exec. Jan Feb Mar Apr May Jun Jul Aug Sep the plan million % Receipt Tax Revenue 1, % Border Tax- Customs % Customs refunds % Domestic taxes- TAK % TAK refunds % Central level non- tax revenue % Own Source Revenue % Central level % Municipalities % Dividend % Total receipts (Revenue) 1, % Payments (Expenditures) Wages and Salaries % Goods and Services % Utilities % Subsidies and Transfers % Capital Expenditure % Reserve % KEK loan % Foreign debt % Total expenditure 1, % Budget Balance Remark: 1) From the total of receipts the Donor Designated Grantes and Trust Funds are excluded. 4

5 Year on Year Comparison of Receipts January- September 2011 January- September 2010 Comparison % Receipts (Revenues) Border taxes- Customs % Customs refunds (0.66) (0.51) 31% Domestic taxes- TAK % TAK refunds (18.46) (14.48) 28% Government Non- tax revenue % Government Own Source Revenue % Municipal OSRs % Dividend % Borrowings from IFI % Budget Support Grants % Total revenues % In the table above is presented a year-on-year comparison. Border Tax Revenues (Customs) in the nine-months of 2011 are higher by 16% on a y/y basis. Domestic Taxes (Tax Administration of Kosovo) in the nine-months, 2011 are higher by 22% on a y/y basis. During this period Customs refunds were 0.66 million and million from TAK. Central Government Non-Tax Revenues in the nine-months of 2011 are lower by 5% on a y/y basis. Government Own Source Revenues in the nine-months of 2011 are lower by 9% on a y/y basis. Municipal Own Source Revenues in the nine-months of 2011 are higher by 10% on a y/y basis. Dividents during the nine-months of 2011 are lower by 29% on a y/y basis January-September 2010 January-September (100.00) Border taxes- Customs Customs refunds Domestic taxes- TAK TAK refunds Government Non- tax revenue Government Own Source Revenue Municipal OSRs Dividend 5

6 Year-on-Year Comparison of Payments (Expenditures) January- September 2011 January- September 2010 Comparison % Payments (expenditures) Wages and Salaries % Goods and Services % Utilities % Subsidies and Transfers % Capital Expenditure % Other financing % Total expenditures % The table above includes comparisons of payments for the nine-months of 2011 and Wages&Salaries in the nine-month period of 2011 are higher by12% on a y/y basis. Goods and Services in the nine-month period of 2011 are lower by 1% on a y/y basis. Utilities in the nine-month period of 2011 are higher by 5% on a y/y basis. Subsidies and Transfers in the nine-month period of 2011 are higher by 7% on a y/y basis. Payments for capital investments in the nine-month period of 2011 are higher by 39 % on ay/y basis. Other expenditures include the KEK loan in the amount of million EUR and the foreign debt in amount of million EUR January-September 2010 January-September Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Expenditure Other financing 6

7 1. Disclosure of Notes Summary of important accounting policies 1.1 Basis of preparation The present Report was prepared in compliance with LPFMA (03/L-048), amended in accordance with the Law 04/L-221 and cash-based International Public Sector Accounting Standards (IPSAS) Financial Reporting under the Cash-Basis Accounting principle. 1.2 Accounting Policies According to LPFMA, the basis of accounting and reporting in the Goverement of the Republic of Kosovo is cash. On this basis, the information presented in this report represent cash receipts ad cash payments. Management of cash is organized in the form of Treasury Single Account. The Treasury Single Account is a bank account system used for collection of revenues and execution of expenditures which are controlled by a single institution- Treasury Department. Receipts (revenues) are recognized only when they are under the Government control. This implies the monies transferred into CBK Treasury account, monies deposited in the accounts of commercial banks awaiting transfer to the CBK Treasury account and monies collected by the officers of a budget origanization awaiting transfer to the CBK Treasury account. Payments (expenditures) are recognized only when they are paid from the Treasury Single Account. Accounting policies are implemented continuously throughout the whole period. 1.3 Reporting subject Financial Statements represent the financial activity of the Government of Kosovo as set forth in the Law 03/L-048 on Public Financial Management and Accountability and includes all Budget Organizations: (i) Ministries, (ii) Agencies, (iii) Municpalities. 1.4 Reporting curreny Reported currency is Euro ( ) 1.5 Reporting Amounts Reporting amounts are in million Euro ( ), whereas reporting amounts in the disclosure and annexes are in Euro ( ) unit. 7

8 Note 2 Border tax Customs Receipts from Customs in the nine-month period, 2011 are in amount of 590,918,836 euro, whereas returns from Customs are in amount of 664,626 euro. In the following table the comparison between the same periods is presented where the customs revenues during the nine-month period, are higher for 16%. Description Border Excise Tax Excise on cigarettes and other tobacco products Customs on import Border VAT - Customs Other customss taxes Offenses and customs penalties Damage compensation from Insurance companies Sales of goods - property Banners Customs external control FAST- Customs Total 2011 EUR 142,342,310 65,258,329 85,117, ,375, , ,270 19, , ,640 60,479 67, ,918, EUR 112,188,497 56,807,188 75,069, ,201, , , , ,979 26,866 56, ,861,059 Inc/Dec in % 27% 15% 13% 13% 2% 2% 0% 51% 0% 125% 20% 16% 1,000, ,000 10,000 1, Akciza në kufi Akciza në cigare dhe prodhime tjera të duhanit Dogana ne import TVSH në kufidogana Tatimet tjera doganore Kundervajtje e denime doganore Kompenzimet e dëmeve nga kompanitë e sigurimeve Shitja e mallrave pasurisë Banderollat Kontrolla e jashtëme doganore Fast dogana Note 3 Customs refunds Description Excise refund Customs tax refund VAT refund- Customs Other customss tax refund Total 2011 Euro -122, , ,924-11, , Rritje/Zvoglim Euro në % -32, % -138,371 2% -281,686 38% -56,048-80% -509,037 31% 8

9 Note 4 Tax Administration of Kosovo Receipts from TAK in the nine-month period of 2011 amounted to the tune of 193,411,370 Euro, whereas tax refurnds amounted to the tune of 18,460,095 Euro. Description Presumptive tax Profit Tax Value Added Tax Personal Income withheld tax Tax on individual bussinesses Rent, Profit, Lottery, Property rights Corporate Income Tax Suspense Account Revenue from TAK penalties Games of Chance Licenses In total Euro Euro 459, ,831 1,791, ,586 91,485,190 68,156,702 37,343,846 32,182,881 17,682,752 19,230,726 1,116,898 2,082,676 42,140,176 36,097, , , ,240 5, ,897 43, ,411, ,680,459 Inc/ Dec in % 110% 651% 34% 16% -8% -46% 17% -48% 7185% 1744% 22% 100,000 10,000 1, Tatimi i paragjykuar Tatimi në fitim Tatimi mbi vlerën Taksë në paga e shtuar mbajtur në burim Tatimi për biznese individuale Qira fitim loto drejt pronsore Tatimi për korporata Konto kaluese Të hyrat nga gjobat e ATK së Licenca per lojëra Note 5 TAK tax refunds Description TAK tax refunds Total 2011 EUR -18,460,095-18,460, EUR -14,477,803-14,477,803 Inc/ Dec in % 28% 28% 9

10 Note 6 Government non-tax receipts Non-tax receipts are collected from central level budget organizations; these receipts during the nine-month period, 2011 are in amount of 34,716,609 euro. The table below shows the comparison between the same periods where non-tax receipts- Govermental during the nine-month period, 2011 are lower for 5% Increase/ Decrease Description Euro Euro in % Tax 27,752,207 22,986,974 21% Fines, Penalties, Confiscations 78, ,060-62% Licenses 1,418,400 1,193,395 19% Licences in the petroleum sector 308, ,013-32% Sale of property/ services 2,554, , % Inspection revenue 0.0 2, % Bank interest revenue 1,456,147 8,849,752-84% Accreditation fee 6,280 6,570-4% Property revenue 20,589 11,420 80% Other receipts 5,860 17,078-66% Revenues carried forward from ,115,763 2,223,883-50% Total 34,716,609 36,394,345-5% Note 7 Central level Own Source Revenue Receipts collected based on the Law for Budget Appropriations and Memoranda of Understanding. The total amount of these revenues during the period January-September, 2011 are 36,268, Inc/Dec Description EUR EUR in % Tax 4,588,227 3,994,087 15% Fines, Penalties, Confiscations 6,260,071 5,931,380 6% Licenses 12,038,278 16,298,540-26% Sale of property/ services 9,999,558 9,437,347 6% Inspection revenue 3,367,760 3,997,252-16% Property revenue 14,304 17,225-17% Total 36,268,199 39,675,832-9% 10

11 Note 8 Municipal Own Source Revenue Municipal Own Source Revenue are collected through activities carried by all the municipalities Inc/ Dec Description EUR EUR in % Gllogovc 523, ,783 5% Fushe Kosovë 981, ,601 19% Lipjan 905, ,698-4% Obiliq 483, ,642 0% Podujevë 701, ,177 10% Prishtinë 12,968,874 13,128,693-1% Shtime 248, ,017 9% Graqanicë 813, , % Dragash 249, ,574-9% Prizren 3,150,260 2,541,097 24% Rahovec 510, ,526 0% Suharekë 1,119,574 1,163,784-4% Malishevë 365, ,443-21% Mamushë 26,055 24,702 5% Deqan 319, ,314 16% Gjakovë 1,680,323 1,715,919-2% Istog 502, ,822 17% Klinë 470, ,998 8% Pejë 1,760,454 1,720,976 2% Junik 48,718 51,561-6% Mitrovicë 1,199,309 1,072,717 12% Skenderaj 940, , % Vushtrri 848, ,091 21% Zveçan % Gjilan 2,272,279 1,913,163 19% Kaqanik 308, ,967-15% Kamenicë 538, ,766 27% Novoberdë 58,455 21, % Shtërpcë 155,909 45, % Ferizaj 1,896,382 1,676,999 13% Viti 515, ,915 1% Partesh 4, % Hani i Elezit 242, , % Kllokot 55,055 6, % Ranillugë 48,049 22, % Total 36,914,288 33,702,461 10% Note 9 Dividend Increase/Decrease Description EUR EUR in % PTK Dividend 55,000,000 80,000,000-31% PIA Dividend 5,000,000 5,000,000 0% Total 60,000,000 85,000,000-29% 11

12 Note 10 Donor Designated Grants Grants are received from various donors that specifically designate the purpose of their use. Below are presented the details of current year donor inflows. These amounts are added to the existing balances carried forward from previous years Inc/Dec Description EUR EUR in % Domestic donor grant 837,948 1,220,417-31% Other foreign grants 84,605 2, % Procredit Bank 1,000-0% Red Cross - 3,500 0% WB 1,086,671 2,103,446-48% Hungarian KFOR - 25,400 0% Austrian Government 7,962 2, % UK Government 182, ,488-66% Save the Children - 14,754 0% Danish Government 391, ,000-22% Dutch Government 9,660 6,289 54% European Union 229,771 2,607,122-91% Italian Government 34,671 6, % Government of Luxemburg 100,000-0% Government of Norway 104,437-0% International Civilian Office-ICO - 165,877 0% UN Habitat 122,042-0% Swiss Government 787, ,980 15% Swedish Government 10,370-0% Turkish Government 25,000-0% UNDP 105,027 0% UNOPS 132,870 1,166,432-89% UNICEF 78, ,047-34% USA 129,863 9, % GTZ 37,504 60,640-38% SIDA 52,223 93,084-44% UNMIK - 5,970 0% Global Fund 25,877 1,469,475-98% Government of Albania 120,000-0% Czech Republic 20,051 11,562 73% Government of Belgium - 10,000 0% World Health Organisation 15,930-0% Council of Europe 5, ,732 0% Tempus 18,085 31,304-42% Direct payments 2,857,495 3,805,586-25% Other grants 107,783 79,950 35% Total 7,722,030 15,314,850-50% 12

13 Note 11.a Trust deposits - Inflows Description 2011 Game of Chance deposits 165,000 PRB deposits 96,000 KJC deposits 218,144 Deposits of the Special Chamber 1,400 Deposits- Student tokens 37,904 Rent - PAK 54,722 KPA-Inventory Rent 1,712 Total 574,881 Note 11.b Trust deposits- Outflows Description 2011 Political parties deposits 284,529 Prisoner deposits- MoJ 27,874 Deposits from public auctions 152,268 PAK deposits 9,799 Total 474,470 13

14 Note 12 Wages and Salaries Wages and Salaries paid during the nine-month period of 2011 amount to the tune of 249,683,569. Payments according to economic categories are indicated below. (September wages were executed in October) Inc/Dec Description Euro Euro në % Full-time monthly wages 214,822, ,740,813 11% Part-time salaries 5,611 58,117-90% Salaries of MPs and Committee s 2,009 48,345-96% Contracted staff (not in the wagebill) 309, ,316-18% Tax withheld on Personal income 10,757,959 8,245,124 30% Pension contributions, employee 11,847,124 10,624,618 12% Pension contributions, employer 11,929,750 10,748,266 11% Court decisions 9, % Total 249,683, ,842,598 12% Note 13 Goods and Services Payments for the economic category of Goods and Services in the nine-month period of 2011 amounted to the tune of 93,952,626. Payments according to economic categories are provided below Inc/Dec Description Euro Euro in % Travel expenses 4,562,662 4,421,067 3% Telecommunication services* 2,908,039 2,439,218 19% Service expenditures 13,787,088 16,999,280-19% Purchase of furniture and equipment< ,015,927 3,429,047-12% Other expenditures** 27,159,911 25,456,602 7% Fuel*** 15,148,215 10,890,672 39% Advance 212,159 1,063,307-80% Financial services 123, ,612 13% Registration&Insurance services 2,181,124 1,943,518 12% Maintenance 15,997,085 18,212,129-12% Lease 4,412,348 4,614,320-4% Marketing expenses 2,157,117 2,651,787-19% Representation expenses 1,795,272 1,719,247 4% Court decisions 485, ,850-37% Tax 7,328 3,679 99% Debt servicing % Total 93,952,626 94,725,594-1% (*)This economic category represents the expenditures registered from BOs for: cellular telephony expenditures, mail expenses, internet expenses, expenses for the optical cable. (**)This category includes payments such as: office consumables, food and bewerage supplies for prisons, hospitals, police, KSF, Univeristy, etc., medical supplies, cleaning supplies, clothing supplies, accommodation, ammunition and fire weapons, banderols, seals. (***)This economic category represents the expenditures registered from BOs for: expenses for motor oil, oil fuel, coal and firewood, fuel for power generators, heating fuel and fuel for vehicles. 14

15 Note 14 Utilities Utilities paid in the nine-month period of 2011 amounted to the tune of 13,236, Inc/Dec Description Euro Euro in % Electricity 7,463,650 6,548,962 14% Water 2,114,888 2,029,380 4% Waste 1,332,413 1,390,355-4% Heating 645, ,584-35% Phone expenses 1,659,593 1,628,391 2% Court decisions 20,589 10,705 92% Total 13,236,403 12,599,377 5% Note 15 Subsidies and Transfers Payments for the economic category of Subsidies and Transfers in the nine-month period of 2011 amounted to the tune of 185,959, Inc/Dec Description Euro Euro in % Subsidies for POEs 42,006,023 36,254,527 16% Subsidies and public entities of culture 1,386,434 2,126,057-35% Subsidies for non-public entities 11,609,922 9,434,320 23% Transfers for other governments 8,190 95,760-91% Payments for individual beneficiaries 6,974,686 5,611,561 24% Base pensions 69,400,457 70,704,998-2% Pensions for people with specific needs 8,334,072 8,658,533-4% Social Assistance Scheme pensions 21,458,924 21,523, % KPC pensions 728, ,910 11% Payments for war invalids 21,587,544 17,513,649 23% Payments for the martyr families 44,129 49,095-10% Temporary pensions for Trepça employees 2,311,419 1,854,274 25% Court decisions 109, ,602-2% Total 185,959, ,592,653 7% 15

16 Note 16 Capital Investments Payments for this economic category in the nine-month period of 2011 amounted to the tune of 324,665, Inc/Dec Description Euro Euro in % Buildings 34,224,028 31,202,601 10% Road construction 230,303, ,211,416 51% Power supply, generating and transmission 527,200 1,491,535-65% IT equipment 7,070,962 6,544,892 8% Transportation vehicles 1,434,566 2,218,632-35% Machinery 244, ,753-21% Other capital 21,908,767 22,499,827-3% Land 20,520,225 7,191, % Intangible aasets 483, ,125-16% Capital transfers, public entities 7,069,596 7,244,539-2% Capital transfers, non-public entities 591,187 2,062,285-71% Court decisions 288, ,189 12% Total 324,665, ,812,857 39% Remark: (*) In the economic category of Other Capital, BOs have enlistet various expenditures, such as: construction of houses, project design, green areas, renovation of buildings, rehabilitation of street lighting, road signalization, greenhouses for agrikulture purposes, etc. Note 17 Other financing These are payments planned in compliance with the Law on Budget Appropriations are concern mainly the KEK loan and Foreign Debts. This category includes KEK loan amounting to the tune of million and the Foreign Debt amounting to the tune of milion Inc/Dec Description Euro Euro in % KEK loan 24,072,230 35,112,900-31% Foreign debt 11,081,689 10,082,783 10% Total 35,153,919 45,195,682-22% 16

17 Note 18 Payments from Donor Designated Grants Payments from the Donor Designated Grants in the nine-month period of 2011 amounted to the tune of 10,313, Inc/Dec Description Euro Euro në % Full-time monthly wages 1,431,612 2,127,830-33% Part-time salaries % Contracted staff (not in the wagebill) 517, ,611-46% Personal income tax withholding 169, ,402-37% Pension contributions, employee 97, ,158-42% Pension contributions, employer 23,843 45,876-48% Wages and Salaries 2,241,083 3,573,948-37% Travel expenses 141, ,443-20% Telecommunication services 43,418 30,724 41% Contracting services 4,700,679 5,408,994-13% Purchase of furniture and equipment< , , % Other expenditure 263, ,641-5% Fuel 40,630 13, % Advance 395, ,828-28% Registration&Insurance services 7,564 8,868-15% Maintenance 27,869 16,090 73% Lease 41,933 44,694-6% Marketing expenses 25,054 71,334-65% Representation expenses 13,313 35,374-62% Court decisions % Taxation 2,430 2,160 13% Goods and Services 6,365,409 6,855,133-7% Utilities 10,916 8,363 31% Utilities 10,916 8,363 31% Subsidies 188, ,910-60% Transfers 9,961 26,966-63% Subsidies and Transfers 198, ,876-60% Buildings 707,792 1,018,222-30% Road construction 471, ,626 16% Power supply, generating and transmission % IT equipment > , ,735-77% Transportation vehicles 25,614 18,000 42% Machinery - 10, % Other capital 121, ,289-48% Capital transfers, non-public entities 37,641-0% Capital Expenditure 1,496,993 2,264,872-34% Total 10,313,324 13,200,193-22% 17

18 Payments according to the economic and functional classification Budget of the Republic of Kosovo Functional classification E c o n o m i c C l a s s i f i c a t i o n Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Expenditure Total General public services Protection Public Order and Safety Economic issues/relations Environmental protection Housing and Community Issues Health Recreation, culture and religion Education Social protection TOTAL Remark: Payments from other financing (KEK loan in the amount of million and the Foreign Debt in the amount of million) have not been included in the table. Payments according to the economic and functional classification- Donor Designated Grants Functional classification E c o n o m i c C l a s s i f i c a t i o n Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Expenditure Total General public services Protection Public Order and Safety Economic issues/relations Environmental protection Housing and Community Issues Health Recreation, culture and religion Education Social protection TOTAL

19 Annex 1 Contigencies Program Economic category Fund purpose Opening Balance Disbursement Residue 5,000,000 Office of the Prime Minister 130 Government Decision No.08/02 (40,000.00) Ministry of Finance 200 Government Decision No.05/03 (5,000.00) Ministry of Finance 200 Government Decision No. 05/11 (16,500.00) Ministry of Finance 200 Government Decision No.08/13 (12,590.00) Office of the Prime Minister 130 Government Decision No. 06/15 (341,000.00) MLSW 200 Government Decision No.08/12 (496,468.26) Ministry of Finance 200 Government Decision No.11/16 (20,000.00) SP- Special Prosecutors 111 Government Decision No.05/14 (130,000.00) Ministry of Finance 200 Government Decision No.07/18 (199,800.00) Ministry of Finance 200 Government Decision No.08/18 (120,000.00) Pristina 200 Government Decision No.09/17 (200,000.00) Vitia 200 Government Decision No.11/128 (330,000.00) MFA 130 Government Decision No.09/18 (46,000.00) Junik, Klinë, Drenas, Deqan and Vitia 200 Government Decision No.09/17 (480,000.00) Ministry of Diaspora 1930 Government Decision No.12/19 (750,000.00) Junik 300 Government Decision No.02/150 (20,000.00) Gjilan 300 Government Decision No.09/17 (480,000.00) Office of the Prime Minister 111 Government Decision No.10/16 (43,016.05) Ministry of Finance 200 Government Decision No.02/26 (25,000.00) Ministry of Education 111 Government Decision No.17/26 (132,570.15) KPA 111 Government Decision No.03/28 (60,000.00) Office of Auditor General 200 Government Decision No.08/26 (60,000.00) KPA 111 Government Decision No.11/34 (284,000.00) Ministry of Finance 130 Government Decision No.02/37 (40,000.00) Office of the Prime Minister 111 Government Decision No.03/37 (2,423.40) Total as of (4,334,368) 665,632 Annex 2 Execution of payments according to the Article 39.2 of the Law No. 03/L 048 on Public Financial Management and Accountability According to the Article 39.2 of the Law No. 03/L-048 on Public Financial Management and Accountability, the Chairman of the Kosovo Central Census Commission, Mr. Rifat Blaku asked the Director of Treasury to execute the payment for the services delivered through the agreement with the Statistical Office of Kosovo. After examining the official documentation available, the Director of Treasury confirmed that Mr. Rifat Blaku entered into a specific Service Delivery Agreement with the Statistical Office of Kosovo (No /10/ESK). The Director also confirmed a Service Receipt Report signed by the Ministry of Public Administration on December 23, In compliance with the Article 39.2 of the Law No. 03/L-048 on Public Financial Management and Accountability, the Director of Treasury has approved the request and executed the payment of this liability from the budget appropriations of the Statistical Office of Kosovo (Debtor) in the account of the creditor Mr. Rifat Blaku without the prior approval of the budget organization. The amount paid is 7, and is part of the reported expenditures in the economic category of Goods and Services Service expenditures, Note 13, page

20 Annex 3 Employment data Central level Code Description Law No. 04/L-001 Current 101 Assembly Office of the President Office of the Prime Minister Ministry of Economy and Finance Ministry of Public Services Ministry of Agriculture, Forestry and Rural Development Ministry of Trade and Industry Ministry of Transport and Telecommunication Ministry of Health Ministry of Culture, Youth and Sports Ministry of Education, Science and Technology Ministry of Labor and Social Welfare Ministry of Environment and Spatial Planning Ministry of Return and Communities Ministry of Local Government Administration Ministry of Economic Development Ministry of Interior Ministry of Justice Ministry of Foreign Affairs Ministry of Kosovo Security Force Ministry of European Integration Ministry of Diaspora Independent Procurement Commission Academy of Arts and Science Telecommunication Regulatory Authority Anti- Corruption Agency Public Procurement Agency Energy Regulatory Office Privatisation Agency of Kosovo Procurement Review Body Legal Assistance Commision Pristina University Constitutional Court of Kosovo Kosovo Competition Commission Kosovo Intelligence Agency Kosovo Council of Cultural Heritage Electoral Complaints and Appeals Commision Ind. Oversight Council of Kosovo Civil Service State Prosecutor Office of Auditor General WWRO Railway Regulatory Office Civil Aviation Regulatory Office Independent Commission for Mines and Minerals Independent Media Commission Central Election Commission Ombudsman Kosovo Judicial Institute Kosovo Judicial Council Kosovo Property Agency Central level 35,114 32,957 20

21 Municipalities Code Description Law No.04/L-001 Current 611 Drenas 1,307 1, Fushë- Kosovë Lipjan 1,503 1, Obiliq Podujevë 1,973 1, Prishtinë 4,796 4, Shtime Graçanicë Dragash Prizren 3,177 3, Rahovec 1,159 1, Suharekë 1,309 1, Malishevë 1,334 1, Mamusha Deqan Gjakovë 2,246 2, Istog Klinë Pejë 2,214 2, Junik Leposaviq Mitrovicë 2,700 2, Skenderaj 1,396 1, Vushtrri 1,571 1, Zubin Potok Zveqan Gjilan 2,441 2, Kaqanik Kamenicë 1,165 1, Novoberd Shterpc Ferizaj 2,326 2, Viti 1,150 1, Partesh Hani i Elezit Kllokot Ranillugë MUNICIPALITIES 43,451 42,195 Total 78,565 75,152 21

22 Annex-4 Budget and Payments according to Budget Organisations Budget Appropriations in KFMIS Payment Commitment Progress % Description Law No.04/L =(4/3) Wages and Salaries 5,881,785 5,881,785 3,661, % Goods and Services 1,404,325 1,399, , ,433 47% Utilities 221, , , % Subsidies and Transfers 7,900,000 7,905,000 6,143, % Capital Investment 1,360,811 1,360, , ,644 12% Assembly 16,767,921 16,767,921 10,749,088 1,142,077 64% Wages and Salaries 419, , , % Goods and Services 990, , , ,137 48% Utilities 52,000 45,166 8,139 2,698 18% Subsidies and Transfers 0 6,834 6, % Capital Investment 1,078,691 1,078, % Office of the President 2,540,097 2,540, , ,835 30% Wages and Salaries 2,727,448 2,997,314 1,651, % Goods and Services 2,102,790 2,618,120 1,358, ,769 52% Utilities 197, ,023 89,538 3,278 45% Subsidies and Transfers 1,360,000 1,268, , ,227 30% Capital Investment 2,429,550 2,429, ,037 2,171,376 11% Office of the Prime Minister 8,817,086 9,512,096 3,741,668 3,032,650 39% Wages and Salaries 11,148,370 10,993,682 6,867, % Goods and Services 7,191,867 7,345,083 4,215, ,542 57% Utilities 596, , ,508 5,099 50% Subsidies and Transfers 4,894,800 5,180, , % Capital Investment 35,286,039 32,314,311 21,795,721 1,459,551 67% Ministry of Finance 59,117,396 56,429,870 34,107,639 1,997,192 60% Wages and Salaries 2,135,498 2,138,498 1,396, % Goods and Services 4,694,449 4,586,999 1,294, ,739 28% Utilities 978,206 1,081, ,064 41,377 81% Subsidies and Transfers 0 4,000 4, % Capital Investment 14,312,666 14,312,666 3,520,333 7,615,095 25% Ministry of Public Administration 22,120,819 22,123,819 7,086,678 7,798,211 32% Wages and Salaries 1,570,925 1,603, , % Goods and Services 1,757,654 1,962, , ,689 40% Utilities 127, ,962 60,753 12,255 47% Subsidies and Transfers 7,400,000 7,830,000 5,785,762 41,180 74% Capital Investment 2,869,205 2,439, ,548 1,514,196 24% MAFRD 13,725,746 13,962,958 8,166,732 2,007,319 58% Wages and Salaries 955, , , % Goods and Services 863, , , ,966 66% Utilities 85,680 72,880 24,346 4,628 33% Capital Investment 5,342,788 5,342,788 1,982,309 2,454,909 37% Ministry of Trade and Industry 7,248,042 7,280,842 3,209,184 2,618,504 44% Wages and Salaries 1,207,918 1,210, , % Goods and Services 9,554,506 9,554,506 6,752,500 1,027,815 71% Utilities 108, ,590 66,573 12,486 61% Subsidies and Transfers 2,103,814 2,103,814 1,132, ,733 54% Capital Investment 263,533, ,533, ,745,534 33,385,303 70% Ministry of Infrastructure 276,508, ,510, ,466,635 34,807,337 70% Wages and Salaries 35,760,151 37,274,461 24,682,200 1,702 66% Goods and Services 29,904,671 29,873,671 18,473,856 5,630,177 62% Utilities 3,514,073 3,514,073 2,435,487 8,963 69% Subsidies and Transfers 2,000,000 2,031,000 1,957,448 52,333 96% Capital Investment 7,900,334 7,900,334 3,233,105 1,630,982 41% Ministry of Health 79,079,229 80,593,539 50,782,096 7,324,157 63% Wages and Salaries 2,367,963 2,120, , % Goods and Services 502, , ,321 17,801 75% Utilities 263, , , % Subsidies and Transfers 3,238,792 3,490,092 2,917,077 55,593 84% Capital Investment 6,726,424 6,726,424 1,602,698 1,443,374 24% MCYS 13,099,388 13,124,249 5,850,201 1,516,853 45% 22

23 Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L =(4/3) Wages and Salaries 4,835,803 5,100,223 3,297, % Goods and Services 4,820,807 6,416,219 3,216, ,952 50% Utilities 817, , ,122 2,215 55% Subsidies and Transfers 1,205,478 1,205,478 1,033, % Capital Investment 23,138,075 23,138,075 15,614,376 5,538,818 67% MEST 34,817,820 36,789,985 23,677,000 6,334,435 64% Wages and Salaries 3,900,652 3,904,052 2,440, % Goods and Services 2,520,472 2,870,472 2,072, ,414 72% Utilities 475, , ,803 4,079 60% Subsidies and Transfers 191,899, ,046, ,115,421 2,831,554 67% Capital Investment 2,608,160 2,608, ,435 2,048,725 21% Ministry of Labor and Soc. Welfare 201,404, ,904, ,473,328 5,012,772 66% Wages and Salaries 1,410,573 1,414, , % Goods and Services 1,225,332 1,275, , ,655 55% Utilities 97,906 97,906 32, % Capital Investment 5,901,406 5,851,406 2,257,192 1,397,913 39% Ministry of Env.and Spatial Planning 8,635,217 8,638,717 3,848,422 1,657,568 45% Wages and Salaries 500, , , % Goods and Services 305, , ,915 20,661 69% Utilities 54,298 54,298 22, % Subsidies and Transfers 300, , ,737 11,952 50% Capital Investment 6,000,000 6,000,000 2,285,138 1,306,567 38% Ministry of Return and Communities 7,160,317 7,160,317 2,979,881 1,339,180 42% Wages and Salaries 699, , , % Goods and Services 306, , , ,578 63% Utilities 30,000 39,000 6,142 18,795 16% Subsidies and Transfers 437, ,249 40, ,944 9% Capital Investment 6,240,801 6,369,824 2,256,372 3,980,645 35% Reserve 595, , % Ministry of Local Govern.Aministration 8,309,859 8,314,019 3,065,986 4,465,962 37% Wages and Salaries 666, , , % Goods and Services 5,926,248 5,926,248 1,229, ,102 21% Utilities 39,200 39,200 31, % Subsidies and Transfers 34,251,000 34,251,000 28,120,628 4,400 82% Capital Investment 15,332,255 15,332,255 6,896, ,546 45% Ministry of Economic Development 56,215,096 56,218,096 36,687, ,048 65% Wages and Salaries 55,362,043 55,365,243 33,849, % Goods and Services 17,858,936 18,184,095 10,095,475 2,524,556 56% Utilities 1,914,200 1,979, ,545 77,092 41% Subsidies and Transfers 127, , ,318 70,082 28% Capital Investment 17,416,274 16,715,294 2,506,570 4,424,708 15% Ministry of Interior 92,678,453 92,889,891 47,448,768 7,096,437 51% Wages and Salaries 10,005,742 10,043,042 5,995, % Goods and Services 5,668,145 6,404,645 3,920, ,246 61% Utilities 844, , ,598 11,083 68% Subsidies and Transfers 2,020,000 2,020,000 37, % Capital Investment 1,603,572 1,603,572 63,316 1,126,539 4% Ministry of Justice 20,141,717 20,915,517 10,587,229 1,753,869 51% Wages and Salaries 3,251,026 3,255,026 2,007, % Goods and Services 9,200,527 9,273,408 4,089,194 2,200,218 44% Utilities 894, , , % Capital Investment 5,010,321 5,010,321 2,396,121 74,960 48% Ministry of Foreign Affairs 18,356,404 18,406,404 8,626,007 2,275,178 47% Wages and Salaries 15,465,415 15,465,415 8,537, % Goods and Services 7,383,343 7,133,343 3,820,173 1,473,155 54% Utilities 523, , ,755 9,072 61% Capital Investment 12,001,133 12,001,133 3,042,859 8,150,868 25% MKSF 35,372,891 35,372,891 15,871,950 9,633,095 45% Wages and Salaries 438, , , % Goods and Services 918, , ,063 91,022 31% Utilities 30,000 30,000 8, % Subsidies and Transfers 0 17,658 17, % Ministry of European Integration 1,387,259 1,387, ,766 91,022 41% 23

24 Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L =(4/3) Wages and Salaries 0 204,337 29, % Goods and Services 0 287,124 50, ,583 18% Utilities 0 1, % Subsidies and Transfers 0 130,000 88, % Capital Investment 0 300, % Ministry of Diaspora 0 922, , ,583 18% Wages and Salaries 179, ,017 96, % Goods and Services 127, ,306 78,113 28,080 61% Utilities 20,200 20,200 9, % PPRC 326, , ,643 28,080 57% Wages and Salaries 268, , , % Goods and Services 205, , ,604 14,989 61% Utilities 15,000 15,000 5, % Academy of Arts and Science 488, , ,738 14,989 59% Capital Investment 2,500, , % Reserve 2,500,000 37, % Contigencies 5,000, , % Wages and Salaries 266, , , % Goods and Services 405, , ,693 19,774 48% Utilities 15,000 15,000 8, % Capital Investment 875, ,000 83,323 79,734 10% Telec. Regulatory Authority 1,562,474 1,562, ,901 99,526 29% Wages and Salaries 256, , , % Goods and Services 227, ,356 68,645 3,697 30% Utilities 20,000 20,000 4, % Capital Investment 30,000 30, % Anti- Corruption Agency 534, , ,175 4,207 43% Wages and Salaries 98,017 98,017 47, % Goods and Services 60,000 60,000 23,998 5,570 40% Utilities 3,600 3,600 1, % Public Procurement Agency 161, ,617 72,536 5,570 45% Wages and Salaries 372, , , % Goods and Services 250, , ,668 41,839 49% Utilities 12,000 12,000 6,088 2,738 51% Capital Investment 41,000 41,000 22,365 18,635 55% Energy Regulatory Office 675, , ,074 63,213 58% Wages and Salaries 805,937 1,149,937 1,147, % Goods and Services 2,644,507 2,644,507 1,777, ,950 67% Utilities 98,000 98,000 64,611 1,973 66% Subsidies and Transfers 3,182,870 3,182,870 1,314, % Capital Investment 2,297,433 2,297, ,148 1,354,339 21% Privatisation Agency of Kosovo 9,028,747 9,372,747 4,790,045 1,646,262 51% Wages and Salaries 132, ,798 79, % Goods and Services 134, ,510 64,822 20,430 48% Utilities 6,000 6,000 1, % Procurment Review Body 273, , ,680 20,517 53% Wages and Salaries 122, ,955 80, % Goods and Services 142, ,370 96,512 9,775 68% Utilities 22,520 22,520 9, % Legal Assistance Commission 287, , ,080 9,775 65% Wages and Salaries 9,617,755 14,569,095 12,208,044 6,798 84% Goods and Services 3,604,040 3,604,040 1,556,811 1,410,856 43% Utilities 1,145,421 1,145, ,278 27,701 38% Subsidies and Transfers 0 1,039,895 1,028,402 10,444 99% Capital Investment 1,241,482 1,241, , ,476 21% Prishtina University 15,608,698 21,599,932 15,497,401 2,015,274 72% Wages and Salaries 724, , , % Goods and Services 570, , ,399 19,258 79% Utilities 37,000 37,000 7, % Capital Investment 200, , ,421 1,190 90% Kosovo Contitutional Court 1,531,698 1,531,698 1,051,237 20,448 69% 24

25 Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L =(4/3) Wages and Salaries 110, ,356 60, % Goods and Services 106, ,727 42,652 35,614 40% Utilities 5,700 5,700 2, % Capital Investment 17,515 17, % Kosovo Competition Commission 240, , ,193 35,614 44% Wages and Salaries 2,700,000 2,700,000 1,517,232 10,139 56% Goods and Services 890, , , ,475 31% Utilities 80,000 80,000 3, % Subsidies and Transfers 150, , % Capital Investment 1,500,000 1,500,000 8, ,471 1% Kosovo Intelligence Agency 5,320,000 5,320,000 1,808, ,086 34% Wages and Salaries 77,718 77,718 40, % Goods and Services 65,000 65,000 32,318 9,666 50% Utilities 4,000 4,000 1, % Kosovo Council for Cultural Heritage 146, ,718 74,561 9,666 51% Wages and Salaries 144, ,847 66, % Goods and Services 99,602 99,602 30,700 2,490 31% Utilities 9,200 9,200 1, % Capital Investment 23,000 23, ,000 0% Electoral Compl. and Appeals Comm. 276, ,649 98,237 22,490 36% Wages and Salaries 152, ,007 96, % Goods and Services 64,130 62,330 37,724 2,696 61% Utilities 2,500 4,300 3, % Ind. Oversight Council- KCC 218, , ,385 2,696 63% Wages and Salaries 3,177,121 3,307,121 1,850, % Goods and Services 1,074,200 1,074, , ,650 31% Utilities 232, ,859 55,551 59,408 24% Capital Investment 118, , ,000 0% Office of the State Prosecutor 4,602,469 4,732,469 2,234, ,059 47% Wages and Salaries 1,098,353 1,098, , % Goods and Services 671, , ,405 40,259 58% Utilities 40,000 40,000 24, % Subsidies and Transfers 0 60, % OAG 1,809,879 1,869,879 1,082,825 40,259 58% Wages and Salaries 155, , , % Goods and Services 157, ,519 75,929 32,260 48% Utilities 6,650 6,650 3, % WWRO 319, , ,957 32,271 58% Wages and Salaries 71,492 71,492 49, % Goods and Services 76,013 76,013 57,715 8,484 76% Utilities 14,000 14,000 4, % Railway Regulatory Office 161, , ,393 8,647 69% Wages and Salaries 380, , , % Goods and Services 361, , ,911 77,591 60% Utilities 9,300 12,300 9, % Civil Aviation Authority 750, , ,841 77,591 64% Wages and Salaries 615, , , % Goods and Services 500, , ,178 53,530 59% Utilities 36,000 36,000 19, % Subsidies and Transfers 20,000 20, % Capital Investment 325, ,000 25, ,333 8% Indep. Commis.for Mines and Minerals 1,497,564 1,497, , ,863 49% Wages and Salaries 191, , , % Goods and Services 243, , ,857 67,054 43% Utilities 17,000 20,500 12, % Capital Investment 450, ,000 8, % Independent Media Commission 901,939 1,113, ,815 67,054 31% Wages and Salaries 502, , , % Goods and Services 1,680,139 1,680,139 1,003, ,661 60% Utilities 39,680 39,680 20, % Subsidies and Transfers 4,868,981 4,868,981 1,541,122 30,210 32% Capital Investment 54,700 54, % Central Election Commission 7,146,320 7,146,320 2,894, ,871 41% 25

26 Budget Appropriations Payment Committment Progress Description Law No.04/L-001 in KFMIS % =(4/3) Wages and Salaries 361, , , % Goods and Services 224, , ,907 26,907 56% Utilities 44,000 44,000 10, % Ombudsman 629, , ,703 27,243 55% Wages and Salaries 143, ,349 86, % Goods and Services 352, , ,703 16,541 89% Utilities 16,400 16,400 6, % Kosovo Judicial Institute 512, , ,409 16,939 79% Wages and Salaries 10,108,462 11,072,362 6,651, % Goods and Services 4,120,105 4,120,105 2,197, ,671 53% Utilities 583, , ,101 39,348 53% Subsidies and Transfers 0 250, ,817 40,183 44% Capital Investment 2,188,850 2,188, ,560 1,138,263 13% Kosovo Judicial Council 17,000,892 18,214,792 9,547,831 1,744,466 52% Wages and Salaries 1,116,937 1,037, , % Goods and Services 635, , , ,518 70% Utilities 96,510 96,510 83,676 1,071 87% Capital Investment 182, ,781 51,272 85,299 21% Kosovo Property Agency 2,030,976 2,068,852 1,186, ,888 57% Wages and Salaries 5,791,797 5,835,218 3,798, % Goods and Services 768, , , ,767 50% Utilities 150, , , % Subsidies and Transfers 92, ,891 91,316 19,001 65% Capital Investment 2,573,228 2,696,811 1,390,073 1,140,934 52% Gllogovc 9,376,175 9,620,443 5,793,989 1,311,764 60% Wages and Salaries 3,139,959 3,171,119 2,052, % Goods and Services 424, , ,304 93,976 59% Utilities 168, , ,465 1,210 75% Subsidies and Transfers 81, ,510 92, % Capital Investment 1,750,955 2,101, ,884 1,070,787 25% Fushe Kosovë 5,564,699 6,300,106 3,218,019 1,165,974 51% Wages and Salaries 6,502,293 6,502,294 4,268, % Goods and Services 528, , ,600 85,307 57% Utilities 119, ,465 82, % Subsidies and Transfers 82,510 85,203 60, % Capital Investment 3,557,904 3,951,610 1,855,071 1,194,715 47% Lipjan 10,791,142 11,312,575 6,640,723 1,280,155 59% Wages and Salaries 2,753,597 2,760,253 1,749, % Goods and Services 265, , ,717 61,724 47% Utilities 83, ,773 70, % Subsidies and Transfers 54,663 79,663 55,951 3,563 70% Capital Investment 1,142,134 1,351, , ,892 27% Obiliq 4,299,606 4,646,807 2,408, ,628 52% Wages and Salaries 8,729,433 8,864,706 5,667, % Goods and Services 808, , ,126 39,807 72% Utilities 292, , ,241 9,391 71% Subsidies and Transfers 149, ,548 86,175 22,200 58% Capital Investment 5,918,690 6,167,037 2,455,781 2,667,409 40% Podujeva 15,898,839 16,311,605 9,016,649 2,738,857 55% Wages and Salaries 20,756,372 21,171,362 13,780, % Goods and Services 4,905,856 6,205,408 3,836, ,839 62% Utilities 2,116,674 2,116, ,859 28,827 42% Subsidies and Transfers 563,274 1,263, ,925 10,406 70% Capital Investment 31,145,543 45,002,043 12,097,066 5,333,039 27% Prishtine 59,487,719 75,758,761 31,492,907 5,602,111 42% Wages and Salaries 2,836,357 2,854,357 1,861, % Goods and Services 381, , ,138 33,541 68% Utilities 109, ,968 66,861 7,329 61% Subsidies and Transfers 62,914 62,914 47, % Capital Investment 1,234,752 1,333, , ,518 71% Shtime 4,625,015 4,741,350 3,186, ,917 67% 26

27 Budget Appropriations Payment Committment Progress Description Law No.04/L-001 in KFMIS % =(4/3) Wages and Salaries 2,323,383 2,323, , % Goods and Services 545, , ,653 5,175 39% Utilities 100, ,300 32, % Subsidies and Transfers 83, , , % Capital Investment 1,486,688 1,878, ,676 5,902 21% Graqanica 4,538,780 5,220,107 1,827,542 11,077 35% Wages and Salaries 3,169,959 3,169,959 2,051, % Goods and Services 320, , ,177 10,012 67% Utilities 96, ,240 80, % Subsidies and Transfers 36,098 36,098 29,892 1,000 83% Capital Investment 1,958,901 1,991, , ,430 39% Dragash 5,581,838 5,698,773 3,205, ,822 56% Wages and Salaries 14,141,119 14,293,639 9,369, % Goods and Services 2,076,942 2,294,525 1,262, ,079 55% Utilities 660, , ,413 1,635 68% Subsidies and Transfers 360, , ,763 36,405 73% Capital Investment 13,935,576 15,214,096 9,284,385 2,712,838 61% Prizren 31,174,649 32,833,270 20,632,782 3,007,957 63% Wages and Salaries 5,130,263 5,146,396 3,294, % Goods and Services 674, , , ,573 41% Utilities 268, , ,980 1,889 80% Subsidies and Transfers 123, ,085 82,433 8,315 66% Capital Investment 3,315,972 3,701,930 1,025,603 1,967,129 28% Rahovec 9,513,658 9,918,660 4,894,318 2,270,905 49% Wages and Salaries 5,893,720 5,897,780 3,777, % Goods and Services 807, , , ,268 58% Utilities 201, , , % Subsidies and Transfers 118, ,291 95,562 1,970 74% Capital Investment 4,457,512 5,141,015 1,969,086 2,095,869 38% Suhareka 11,479,020 12,222,622 6,485,173 2,269,944 53% Wages and Salaries 5,898,738 5,898,739 3,744, % Goods and Services 713, , ,447 40,022 74% Utilities 156, , , % Subsidies and Transfers 61,882 62,102 61, % Capital Investment 2,751,947 2,852,368 2,267, ,521 79% Malisheva 9,582,680 9,689,886 6,721, ,259 69% Wages and Salaries 631, , , % Goods and Services 75,123 75,123 55,284 5,659 74% Utilities 21,122 21,122 12, % Subsidies and Transfers 1,547 1, % Capital Investment 304, , ,899 90,852 36% Mamush 1,033,579 1,074, ,541 96,563 57% Wages and Salaries 3,738,041 3,740,740 2,481, % Goods and Services 287, , ,124 14,368 71% Utilities 119, ,889 95, % Subsidies and Transfers 10, , ,266 16,050 94% Capital Investment 1,827,541 1,914, , ,000 47% Deqan 5,983,644 6,592,002 4,134, ,267 63% Wages and Salaries 9,752,990 9,764,805 6,371, % Goods and Services 1,309,064 1,388, , ,523 72% Utilities 524, , ,641 3,515 67% Subsidies and Transfers 314, , , % Capital Investment 6,072,612 6,300,548 4,891, ,583 78% Gjakove 17,973,465 18,434,152 13,060, ,620 71% Wages and Salaries 4,101,561 4,107,561 2,691, % Goods and Services 589, , , ,647 52% Utilities 131, ,276 66,424 4,541 51% Subsidies and Transfers 93, ,585 62,868 4,610 53% Capital Investment 2,314,091 2,450, ,429 1,134,620 34% Istog 7,230,616 7,410,235 3,971,450 1,246,418 54% 27