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,- 10 000 Pristina-Kosovo Telephone/Fax: +381 38 200 34 005/+381 38 212 362 www.mfe-rks.org 1
Statement of Cash Receipts and Payments for the Government of the Republic of Kosovo for the period January 30 September, 2011...3 Budget Report for the period January - 30 September 2011...4 Comparison of Revenues of the nine-months of 2011 with the nine-months of 2010...5 Comparisons of Payments of the nine-months of 2011 with the nine-months of 2010...6 Notes...7 Summary of important accounting policies...7 1.1 Basis of preparation...7 1.2 Accounting policies...7 1.3 Reporting subjects... 7 1.4 Reporting currency...7 1.5 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.....9 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....11 Note 10 Donor Designated Grants...12 Note 11.a Trust deposits -Inflows......13 Note 11.b Trust deposits -Outflows... 13 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-048...19 Annex-3 Employment data...20 Central Level...20 Municipalities......21 Annex-4 Budget and Payments according to Budget Organizations...22 Annex-5 Capital investments according to projects and Budget Organisations...30 2
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 2 590.92-590.92 Customs Refunds 3 (0.66) - (0.66) Domestic Taxes - Tax Admin. 4 193.41-193.41 TAK Refunds 5 (18.46) - (18.46) Non-Tax Revenues - Central Level 6 34.72-34.72 Own Source Revenues Central Level 7 36.27-36.27 Own Source Revenues - Municipalities 8 36.91-36.91 Dividend 9 60.00-60.00 Donor Designated Grants 10-7.72 7.72 Trust Deposits- Inflow 11.a - 0.57 0.57 Total receipts 933.10 8.30 941.40 Payments Wages and Salaries 12 249.68-249.68 Goods and Services 13 93.95-93.95 Utilities 14 13.24-13.24 Subsidies and Transfers 15 185.96-185.96 Capital Expenditures 16 324.67-324.67 Other Financing 17 35.15-35.15 Donor Designated Grants 18-10.53 10.53 Trust Deposits- Outflow 11.b - 0.47 0.47 Total Payments 902.65 11.00 913.65 Cash Increase (Decrease) 30.45 (2.70) 27.75 Suspense Account- Time difference KFMIS-CBK (0.95) - (0.95) Cash Opening Balance 273.80 17.04 290.84 Cash balance at the end of period 303.30 14.33 317.63 Due to higher collection of revenues compared to payments we have a cash increase of 27.75 million as of 30 September, 2011. 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 2011. The balance in the CBRK bank accounts as of 30 September, 2011 was 317.63 million. 3
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 1,059.89 765.21 74.00 61.27 68.34 87.18 83.04 88.33 102.77 107.86 92.42 72% Border Tax- Customs 830.52 590.92 44.32 48.66 55.99 59.66 70.44 73.02 75.29 85.57 77.96 71% Customs refunds -2.00-0.66-0.02-0.12-0.06-0.01-0.20-0.05-0.08-0.04-0.07 33% Domestic taxes- TAK 260.89 193.41 32.39 13.65 13.18 31.76 14.93 15.56 28.82 23.10 20.02 74% TAK refunds -29.52-18.46-2.70-0.92-0.77-4.22-2.12-0.20-1.27-0.77-5.48 63% Central level non- tax revenue 45.42 34.72 2.99 3.05 4.51 5.38 3.77 3.62 3.44 4.24 3.71 76% Own Source Revenue 113.60 73.18 6.25 6.88 11.64 7.39 8.64 7.90 9.41 7.30 7.77 64% Central level 55.28 36.27 3.45 3.78 7.12 3.58 4.21 2.84 4.68 3.10 3.51 66% Municipalities 58.32 36.91 2.80 3.11 4.52 3.81 4.43 5.06 4.73 4.20 4.26 63% Dividend 45.00 60.00 0.00 0.00 5.00 30.00 10.00 0.00 0.00 0.00 15.00 133% Total receipts (Revenue) 1,263.90 933.10 83.23 71.20 89.49 129.96 105.45 99.85 115.62 119.40 118.91 74% Payments (Expenditures) Wages and Salaries 392.82 249.68 0.00 49.17 1.17 60.26 4.67 33.45 34.16 66.29 0.52 64% Goods and Services 169.53 93.95 2.98 8.20 10.21 10.84 12.71 13.81 10.47 13.98 10.74 55% Utilities 23.53 13.24 0.95 1.49 1.88 2.19 1.88 1.19 1.46 1.07 1.13 56% Subsidies and Transfers 277.03 185.96 11.64 19.07 21.87 17.01 19.76 30.41 22.02 26.58 17.61 67% Capital Expenditure 592.73 324.67 20.87 2.61 13.18 43.14 43.50 46.47 51.39 74.70 28.80 55% Reserve 0.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0% KEK loan 45.00 24.07 0.00 8.99 0.44 0.33 8.64 2.53 0.54 0.00 2.61 53% Foreign debt 11.00 11.08 0.00 0.00 0.57 0.00 0.00 0.00 0.00 0.00 10.51 101% Total expenditure 1,511.98 902.65 36.45 89.52 49.32 133.77 91.15 127.87 120.04 182.62 71.92 60% Budget Balance 30.45 46.78-18.31 40.17-3.81 14.30-28.03-4.42-63.22 46.99 Remark: 1) From the total of receipts the Donor Designated Grantes and Trust Funds are excluded. 4
Year on Year Comparison of Receipts January- September 2011 January- September 2010 Comparison % Receipts (Revenues) Border taxes- Customs 590.92 507.86 16% Customs refunds (0.66) (0.51) 31% Domestic taxes- TAK 193.41 158.68 22% TAK refunds (18.46) (14.48) 28% Government Non- tax revenue 34.72 36.39-5% Government Own Source Revenue 36.27 39.68-9% Municipal OSRs 36.91 33.70 10% Dividend 60.00 85.00-29% Borrowings from IFI - 22.09 0% Budget Support Grants - 30.00 0% Total revenues 933.10 898.42 4% 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 18.46 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. 700.00 January-September 2010 January-September 2011 600.00 500.00 400.00 300.00 200.00 100.00 - (100.00) Border taxes- Customs Customs refunds Domestic taxes- TAK TAK refunds Government Non- tax revenue Government Own Source Revenue Municipal OSRs Dividend 5
Year-on-Year Comparison of Payments (Expenditures) January- September 2011 January- September 2010 Comparison % Payments (expenditures) Wages and Salaries 249.68 223.84 12% Goods and Services 93.95 94.73-1% Utilities 13.24 12.60 5% Subsidies and Transfers 185.96 174.59 7% Capital Expenditure 324.67 233.81 39% Other financing 35.15 45.36-23% Total expenditures 902.65 784.94 15% The table above includes comparisons of payments for the nine-months of 2011 and 2010. 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 24.07 million EUR and the foreign debt in amount of 11.08 million EUR. 350.00 January-September 2010 January-September 2011 300.00 250.00 200.00 150.00 100.00 50.00 - Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Expenditure Other financing 6
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
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, 20111 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 85,117,837 296,375,578 124,019 806,270 19,975 443,267 303,640 60,479 67,132 590,918,836 2010 EUR 112,188,497 56,807,188 75,069,966 262,201,603 122,025 792,638-293,208 302,979 26,866 56,089 507,861,059 Inc/Dec in % 27% 15% 13% 13% 2% 2% 0% 51% 0% 125% 20% 16% 1,000,000 100,000 10,000 1,000 100 10 1 0 0 0 2011 20100 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 -122,251-141,387-389,924-11,064-664,626 2010 Rritje/Zvoglim Euro në % -32,932 271% -138,371 2% -281,686 38% -56,048-80% -509,037 31% 8
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 2011 2010 Euro Euro 459,263 218,831 1,791,203 238,586 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 36,097,765 220,905 423,543 364,240 5,000 806,897 43,750 193,411,370 158,680,459 Inc/ Dec in % 110% 651% 34% 16% -8% -46% 17% -48% 7185% 1744% 22% 100,000 10,000 1,000 100 10 1 0 0 0 2011 2010 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 -18,460,095-18,460,095 2010 EUR -14,477,803-14,477,803 Inc/ Dec in % 28% 28% 9
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%. 2011 2010 Increase/ Decrease Description Euro Euro in % Tax 27,752,207 22,986,974 21% Fines, Penalties, Confiscations 78,057 204,060-62% Licenses 1,418,400 1,193,395 19% Licences in the petroleum sector 308,701 455,013-32% Sale of property/ services 2,554,605 443,380 476% Inspection revenue 0.0 2,819-100% 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 2010 1,115,763 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 36,268,199. 2011 2010 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
Note 8 Municipal Own Source Revenue Municipal Own Source Revenue are collected through activities carried by all the municipalities. 2011 2010 Inc/ Dec Description EUR EUR in % Gllogovc 523,208 499,783 5% Fushe Kosovë 981,294 821,601 19% Lipjan 905,531 939,698-4% Obiliq 483,274 483,642 0% Podujevë 701,697 638,177 10% Prishtinë 12,968,874 13,128,693-1% Shtime 248,751 228,017 9% Graqanicë 813,169 177,644 358% Dragash 249,356 272,574-9% Prizren 3,150,260 2,541,097 24% Rahovec 510,803 512,526 0% Suharekë 1,119,574 1,163,784-4% Malishevë 365,172 463,443-21% Mamushë 26,055 24,702 5% Deqan 319,889 275,314 16% Gjakovë 1,680,323 1,715,919-2% Istog 502,796 430,822 17% Klinë 470,452 433,998 8% Pejë 1,760,454 1,720,976 2% Junik 48,718 51,561-6% Mitrovicë 1,199,309 1,072,717 12% Skenderaj 940,964 319,000 195% Vushtrri 848,582 701,091 21% Zveçan 450 0 0% Gjilan 2,272,279 1,913,163 19% Kaqanik 308,379 363,967-15% Kamenicë 538,055 423,766 27% Novoberdë 58,455 21,301 174% Shtërpcë 155,909 45,439 243% Ferizaj 1,896,382 1,676,999 13% Viti 515,915 511,915 1% Partesh 4,379 0 0% Hani i Elezit 242,476 100,926 140% Kllokot 55,055 6,162 793% Ranillugë 48,049 22,045 118% Total 36,914,288 33,702,461 10% Note 9 Dividend 2011 2010 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
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. 2011 2010 Inc/Dec Description EUR EUR in % Domestic donor grant 837,948 1,220,417-31% Other foreign grants 84,605 2,500 3284% 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 2,434 227% UK Government 182,318 538,488-66% Save the Children - 14,754 0% Danish Government 391,500 500,000-22% Dutch Government 9,660 6,289 54% European Union 229,771 2,607,122-91% Italian Government 34,671 6,625 423% 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 787,937 684,980 15% Swedish Government 10,370-0% Turkish Government 25,000-0% UNDP 105,027 0% UNOPS 132,870 1,166,432-89% UNICEF 78,430 118,047-34% USA 129,863 9,236 1306% 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 5,000 571,732 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
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
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). 2011 2010 Inc/Dec Description Euro Euro në % Full-time monthly wages 214,822,197 193,740,813 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) 309,229 377,316-18% 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 9,691 0 0% Total 249,683,569 223,842,598 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. 2011 2010 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< 1000 3,015,927 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 123,353 109,612 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 485,000 771,850-37% Tax 7,328 3,679 99% Debt servicing 0 257-100% 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
Note 14 Utilities Utilities paid in the nine-month period of 2011 amounted to the tune of 13,236,403. 2011 2010 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 645,271 991,584-35% 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 185,959,989. 2011 2010 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 21,523,368-0.3% KPC pensions 728,372 653,910 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 109,817 112,602-2% Total 185,959,989 174,592,653 7% 15
Note 16 Capital Investments Payments for this economic category in the nine-month period of 2011 amounted to the tune of 324,665,803. 2011 2010 Inc/Dec Description Euro Euro in % Buildings 34,224,028 31,202,601 10% Road construction 230,303,591 152,211,416 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 244,061 309,753-21% Other capital 21,908,767 22,499,827-3% Land 20,520,225 7,191,062 185% Intangible aasets 483,036 578,125-16% Capital transfers, public entities 7,069,596 7,244,539-2% Capital transfers, non-public entities 591,187 2,062,285-71% Court decisions 288,584 258,189 12% Total 324,665,803 233,812,857 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 24.07 million and the Foreign Debt amounting to the tune of 11.08 milion. 2011 2010 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
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 10,313,324. 2011 2010 Inc/Dec Description Euro Euro në % Full-time monthly wages 1,431,612 2,127,830-33% Part-time salaries 805 70 1050% Contracted staff (not in the wagebill) 517,833 962,611-46% Personal income tax withholding 169,603 270,402-37% Pension contributions, employee 97,387 167,158-42% Pension contributions, employer 23,843 45,876-48% Wages and Salaries 2,241,083 3,573,948-37% Travel expenses 141,882 176,443-20% Telecommunication services 43,418 30,724 41% Contracting services 4,700,679 5,408,994-13% Purchase of furniture and equipment< 1000 661,115 219,513 201% Other expenditure 263,704 276,641-5% Fuel 40,630 13,121 210% Advance 395,768 550,828-28% 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 51 350-85% 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 188,962 470,910-60% Transfers 9,961 26,966-63% Subsidies and Transfers 198,923 497,876-60% Buildings 707,792 1,018,222-30% Road construction 471,349 404,626 16% Power supply, generating and transmission 328 0 0% IT equipment >1000 133,113 582,735-77% Transportation vehicles 25,614 18,000 42% Machinery - 10,000-100% Other capital 121,156 231,289-48% 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
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 39.56 27.81 4.19 11.72 60.74 144.02 Protection 7.54 3.79 0.47-3.04 14.84 Public Order and Safety 47.30 14.74 1.66 0.31 2.15 66.16 Economic issues/relations 5.82 12.43 0.59 38.00 235.17 292.00 Environmental protection 0.44 0.27 0.18 0.00 0.24 1.13 Housing and Community Issues 3.05 0.82 0.15-9.49 13.51 Health 42.12 21.31 3.20 2.45 5.72 74.80 Recreation, culture and religion 2.48 0.46 0.09 6.42 2.23 11.67 Education 99.05 11.11 2.56 4.03 5.57 122.31 Social protection 2.33 1.23 0.15 123.02 0.32 127.05 TOTAL 249.68 93.95 13.24 185.96 324.67 867.50 Remark: Payments from other financing (KEK loan in the amount of 24.07 million and the Foreign Debt in the amount of 11.08 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 1.84 4.13 0.01 0.02 0.70 6.71 Protection 0.00 0.00 0.00 0.00 0.00 0.00 Public Order and Safety 0.11 0.03 0.00 0.00 0.00 0.14 Economic issues/relations 0.19 0.37 0.00 0.00 0.44 1.00 Environmental protection 0.00 0.00 0.00 0.00 0.00 0.00 Housing and Community Issues 0.04 0.71 0.00 0.00 0.01 0.75 Health 0.01 0.19 0.00 0.17 0.14 0.50 Recreation, culture and religion 0.00 0.00 0.00 0.01 0.15 0.16 Education 0.05 0.90 0.00 0.00 0.06 1.01 Social protection 0.00 0.03 0.00 0.00 0.00 0.03 TOTAL 2.24 6.37 0.01 0.20 1.50 10.31 18
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 30.09.2011 (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. 01.06/10/ESK). The Director also confirmed a Service Receipt Report signed by the Ministry of Public Administration on December 23, 2010. 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 7,560.00 and is part of the reported expenditures in the economic category of Goods and Services Service expenditures, Note 13, page 14. 19
Annex 3 Employment data Central level Code Description Law No. 04/L-001 Current 101 Assembly 320 373 102 Office of the President 86 53 104 Office of the Prime Minister 481 434 201 Ministry of Economy and Finance 1636 1579 202 Ministry of Public Services 394 384 203 Ministry of Agriculture, Forestry and Rural Development 315 311 204 Ministry of Trade and Industry 192 189 205 Ministry of Transport and Telecommunication 276 270 206 Ministry of Health 7265 7190 207 Ministry of Culture, Youth and Sports 554 461 208 Ministry of Education, Science and Technology 1090 1066 209 Ministry of Labor and Social Welfare 920 902 210 Ministry of Environment and Spatial Planning 295 279 211 Ministry of Return and Communities 104 92 212 Ministry of Local Government Administration 132 137 213 Ministry of Economic Development 133 125 214 Ministry of Interior 9696 9414 215 Ministry of Justice 2105 1913 216 Ministry of Foreign Affairs 211 165 217 Ministry of Kosovo Security Force 2824 2523 218 Ministry of European Integration 77 68 219 Ministry of Diaspora 0 28 230 Independent Procurement Commission 30 25 231 Academy of Arts and Science 45 39 235 Telecommunication Regulatory Authority 33 33 236 Anti- Corruption Agency 35 35 237 Public Procurement Agency 15 13 238 Energy Regulatory Office 33 27 239 Privatisation Agency of Kosovo 279 283 240 Procurement Review Body 18 17 241 Legal Assistance Commision 21 30 242 Pristina University 2142 1521 243 Constitutional Court of Kosovo 55 52 244 Kosovo Competition Commission 18 10 245 Kosovo Intelligence Agency 90 90 246 Kosovo Council of Cultural Heritage 16 11 247 Electoral Complaints and Appeals Commision 20 17 249 Ind. Oversight Council of Kosovo Civil Service 25 22 250 State Prosecutor 524 397 302 Office of Auditor General 124 125 313 WWRO 19 19 314 Railway Regulatory Office 9 9 317 Civil Aviation Regulatory Office 21 20 318 Independent Commission for Mines and Minerals 79 72 319 Independent Media Commission 31 29 320 Central Election Commission 85 82 321 Ombudsman 48 42 322 Kosovo Judicial Institute 22 23 328 Kosovo Judicial Council 1929 1725 329 Kosovo Property Agency 242 233 Central level 35,114 32,957 20
Municipalities Code Description Law No.04/L-001 Current 611 Drenas 1,307 1,296 612 Fushë- Kosovë 718 707 613 Lipjan 1,503 1,484 614 Obiliq 618 602 615 Podujevë 1,973 1,943 616 Prishtinë 4,796 4,682 617 Shtime 647 636 618 Graçanicë 529 365 621 Dragash 774 714 622 Prizren 3,177 3,166 623 Rahovec 1,159 1,153 624 Suharekë 1,309 1,294 625 Malishevë 1,334 1,329 626 Mamusha 134 130 631 Deqan 848 846 632 Gjakovë 2,246 2,216 633 Istog 948 931 634 Klinë 944 936 635 Pejë 2,214 2,177 636 Junik 167 167 641 Leposaviq 470 441 642 Mitrovicë 2,700 2,449 643 Skenderaj 1,396 1,296 644 Vushtrri 1,571 1,544 645 Zubin Potok 337 323 646 Zveqan 234 226 651 Gjilan 2,441 2,403 652 Kaqanik 796 803 653 Kamenicë 1,165 1,157 654 Novoberd 339 336 655 Shterpc 514 314 656 Ferizaj 2,326 2,349 657 Viti 1,150 1,122 658 Partesh 143 159 659 Hani i Elezit 211 211 660 Kllokot 124 110 661 Ranillugë 189 178 MUNICIPALITIES 43,451 42,195 Total 78,565 75,152 21
Annex-4 Budget and Payments according to Budget Organisations Budget Appropriations in KFMIS Payment Commitment Progress % Description Law No.04/L-001 1 2 3 4 5 6=(4/3) Wages and Salaries 5,881,785 5,881,785 3,661,855 0 62% Goods and Services 1,404,325 1,399,325 657,980 318,433 47% Utilities 221,000 221,000 117,661 0 53% Subsidies and Transfers 7,900,000 7,905,000 6,143,666 0 78% Capital Investment 1,360,811 1,360,811 167,926 823,644 12% Assembly 16,767,921 16,767,921 10,749,088 1,142,077 64% Wages and Salaries 419,406 419,406 269,534 0 64% Goods and Services 990,000 990,000 477,178 223,137 48% Utilities 52,000 45,166 8,139 2,698 18% Subsidies and Transfers 0 6,834 6,834 0 100% Capital Investment 1,078,691 1,078,691 0 0 0% Office of the President 2,540,097 2,540,097 761,684 225,835 30% Wages and Salaries 2,727,448 2,997,314 1,651,163 0 55% Goods and Services 2,102,790 2,618,120 1,358,404 445,769 52% Utilities 197,298 199,023 89,538 3,278 45% Subsidies and Transfers 1,360,000 1,268,090 386,526 412,227 30% Capital Investment 2,429,550 2,429,550 256,037 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 6,867,769 0 62% Goods and Services 7,191,867 7,345,083 4,215,145 532,542 57% Utilities 596,320 596,320 296,508 5,099 50% Subsidies and Transfers 4,894,800 5,180,474 932,495 0 18% 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 1,396,267 0 65% Goods and Services 4,694,449 4,586,999 1,294,015 141,739 28% Utilities 978,206 1,081,656 872,064 41,377 81% Subsidies and Transfers 0 4,000 4,000 0 100% 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 1,603,311 952,903 0 59% Goods and Services 1,757,654 1,962,480 788,766 439,689 40% Utilities 127,962 127,962 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 2,439,205 578,548 1,514,196 24% MAFRD 13,725,746 13,962,958 8,166,732 2,007,319 58% Wages and Salaries 955,955 958,755 603,841 0 63% Goods and Services 863,619 906,419 598,687 158,966 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 1,210,518 770,015 0 64% Goods and Services 9,554,506 9,554,506 6,752,500 1,027,815 71% Utilities 108,590 108,590 66,573 12,486 61% Subsidies and Transfers 2,103,814 2,103,814 1,132,013 381,733 54% Capital Investment 263,533,563 263,533,563 185,745,534 33,385,303 70% Ministry of Infrastructure 276,508,391 276,510,991 194,466,635 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 2,120,763 807,727 0 38% Goods and Services 502,852 523,613 393,321 17,801 75% Utilities 263,357 263,357 129,378 86 49% 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
Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L-001 1 2 3 4 5 6=(4/3) Wages and Salaries 4,835,803 5,100,223 3,297,107 100 65% Goods and Services 4,820,807 6,416,219 3,216,554 792,952 50% Utilities 817,657 929,990 515,122 2,215 55% Subsidies and Transfers 1,205,478 1,205,478 1,033,840 350 86% 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 2,440,736 0 63% Goods and Services 2,520,472 2,870,472 2,072,933 128,414 72% Utilities 475,424 475,424 284,803 4,079 60% Subsidies and Transfers 191,899,752 192,046,220 128,115,421 2,831,554 67% Capital Investment 2,608,160 2,608,160 559,435 2,048,725 21% Ministry of Labor and Soc. Welfare 201,404,460 201,904,328 133,473,328 5,012,772 66% Wages and Salaries 1,410,573 1,414,073 860,551 0 61% Goods and Services 1,225,332 1,275,332 698,289 259,655 55% Utilities 97,906 97,906 32,390 0 33% 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 500,475 500,475 311,865 0 62% Goods and Services 305,544 305,544 209,915 20,661 69% Utilities 54,298 54,298 22,227 0 41% Subsidies and Transfers 300,000 300,000 150,737 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 699,919 721,940 479,470 0 66% Goods and Services 306,058 446,844 283,425 107,578 63% Utilities 30,000 39,000 6,142 18,795 16% Subsidies and Transfers 437,249 437,249 40,577 358,944 9% Capital Investment 6,240,801 6,369,824 2,256,372 3,980,645 35% Reserve 595,832 299,162 0 0 0% Ministry of Local Govern.Aministration 8,309,859 8,314,019 3,065,986 4,465,962 37% Wages and Salaries 666,393 669,393 409,003 0 61% Goods and Services 5,926,248 5,926,248 1,229,472 171,102 21% Utilities 39,200 39,200 31,775 0 81% Subsidies and Transfers 34,251,000 34,251,000 28,120,628 4,400 82% Capital Investment 15,332,255 15,332,255 6,896,261 436,546 45% Ministry of Economic Development 56,215,096 56,218,096 36,687,139 612,048 65% Wages and Salaries 55,362,043 55,365,243 33,849,860 0 61% Goods and Services 17,858,936 18,184,095 10,095,475 2,524,556 56% Utilities 1,914,200 1,979,200 817,545 77,092 41% Subsidies and Transfers 127,000 646,059 179,318 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 5,995,280 0 60% Goods and Services 5,668,145 6,404,645 3,920,535 616,246 61% Utilities 844,258 844,258 570,598 11,083 68% Subsidies and Transfers 2,020,000 2,020,000 37,500 0 2% 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 2,007,587 0 62% Goods and Services 9,200,527 9,273,408 4,089,194 2,200,218 44% Utilities 894,530 867,649 133,105 0 15% 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 8,537,163 0 55% Goods and Services 7,383,343 7,133,343 3,820,173 1,473,155 54% Utilities 523,000 773,000 471,755 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 438,730 438,730 262,763 0 60% Goods and Services 918,529 900,871 282,063 91,022 31% Utilities 30,000 30,000 8,283 0 28% Subsidies and Transfers 0 17,658 17,657 0 100% Ministry of European Integration 1,387,259 1,387,259 570,766 91,022 41% 23
Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L-001 1 2 3 4 5 6=(4/3) Wages and Salaries 0 204,337 29,834 0 15% Goods and Services 0 287,124 50,943 104,583 18% Utilities 0 1,275 610 0 48% Subsidies and Transfers 0 130,000 88,280 0 68% Capital Investment 0 300,000 0 0 0% Ministry of Diaspora 0 922,735 169,667 104,583 18% Wages and Salaries 179,017 179,017 96,580 0 54% Goods and Services 127,306 127,306 78,113 28,080 61% Utilities 20,200 20,200 9,950 0 49% PPRC 326,523 326,523 184,643 28,080 57% Wages and Salaries 268,773 268,773 158,425 0 59% Goods and Services 205,000 205,000 124,604 14,989 61% Utilities 15,000 15,000 5,710 0 38% Academy of Arts and Science 488,773 488,773 288,738 14,989 59% Capital Investment 2,500,000 627,990 0 0 0% Reserve 2,500,000 37,642 0 0 0% Contigencies 5,000,000 665,632 0 0 0% Wages and Salaries 266,488 266,488 173,394 0 65% Goods and Services 405,986 405,986 195,693 19,774 48% Utilities 15,000 15,000 8,492 18 57% Capital Investment 875,000 875,000 83,323 79,734 10% Telec. Regulatory Authority 1,562,474 1,562,474 460,901 99,526 29% Wages and Salaries 256,995 256,995 155,848 0 61% Goods and Services 227,356 227,356 68,645 3,697 30% Utilities 20,000 20,000 4,682 510 23% Capital Investment 30,000 30,000 0 0 0% Anti- Corruption Agency 534,351 534,351 229,175 4,207 43% Wages and Salaries 98,017 98,017 47,009 0 48% Goods and Services 60,000 60,000 23,998 5,570 40% Utilities 3,600 3,600 1,529 0 42% Public Procurement Agency 161,617 161,617 72,536 5,570 45% Wages and Salaries 372,456 372,456 242,953 0 65% Goods and Services 250,000 250,000 123,668 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 675,456 675,456 395,074 63,213 58% Wages and Salaries 805,937 1,149,937 1,147,824 0 100% Goods and Services 2,644,507 2,644,507 1,777,711 289,950 67% Utilities 98,000 98,000 64,611 1,973 66% Subsidies and Transfers 3,182,870 3,182,870 1,314,751 0 41% Capital Investment 2,297,433 2,297,433 485,148 1,354,339 21% Privatisation Agency of Kosovo 9,028,747 9,372,747 4,790,045 1,646,262 51% Wages and Salaries 132,798 132,798 79,489 0 60% Goods and Services 134,510 134,510 64,822 20,430 48% Utilities 6,000 6,000 1,368 86 23% Procurment Review Body 273,308 273,308 145,680 20,517 53% Wages and Salaries 122,955 122,955 80,380 0 65% Goods and Services 142,370 142,370 96,512 9,775 68% Utilities 22,520 22,520 9,187 0 41% Legal Assistance Commission 287,845 287,845 186,080 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 1,145,421 440,278 27,701 38% Subsidies and Transfers 0 1,039,895 1,028,402 10,444 99% Capital Investment 1,241,482 1,241,482 263,866 559,476 21% Prishtina University 15,608,698 21,599,932 15,497,401 2,015,274 72% Wages and Salaries 724,396 724,396 412,457 0 57% Goods and Services 570,302 570,302 451,399 19,258 79% Utilities 37,000 37,000 7,960 0 22% Capital Investment 200,000 200,000 179,421 1,190 90% Kosovo Contitutional Court 1,531,698 1,531,698 1,051,237 20,448 69% 24
Budget Appropriations in KFMIS Payment Committment Progress % Description Law No.04/L-001 1 2 3 4 5 6=(4/3) Wages and Salaries 110,356 110,356 60,167 0 55% Goods and Services 106,727 106,727 42,652 35,614 40% Utilities 5,700 5,700 2,374 0 42% Capital Investment 17,515 17,515 0 0 0% Kosovo Competition Commission 240,298 240,298 105,193 35,614 44% Wages and Salaries 2,700,000 2,700,000 1,517,232 10,139 56% Goods and Services 890,000 890,000 279,298 260,475 31% Utilities 80,000 80,000 3,930 0 5% Subsidies and Transfers 150,000 150,000 0 0 0% Capital Investment 1,500,000 1,500,000 8,201 646,471 1% Kosovo Intelligence Agency 5,320,000 5,320,000 1,808,661 917,086 34% Wages and Salaries 77,718 77,718 40,526 0 52% Goods and Services 65,000 65,000 32,318 9,666 50% Utilities 4,000 4,000 1,717 0 43% Kosovo Council for Cultural Heritage 146,718 146,718 74,561 9,666 51% Wages and Salaries 144,847 144,847 66,188 0 46% Goods and Services 99,602 99,602 30,700 2,490 31% Utilities 9,200 9,200 1,348 0 15% Capital Investment 23,000 23,000 0 20,000 0% Electoral Compl. and Appeals Comm. 276,649 276,649 98,237 22,490 36% Wages and Salaries 152,007 152,007 96,488 0 63% Goods and Services 64,130 62,330 37,724 2,696 61% Utilities 2,500 4,300 3,174 0 74% Ind. Oversight Council- KCC 218,637 218,637 137,385 2,696 63% Wages and Salaries 3,177,121 3,307,121 1,850,477 0 56% Goods and Services 1,074,200 1,074,200 328,091 192,650 31% Utilities 232,859 232,859 55,551 59,408 24% Capital Investment 118,289 118,289 0 36,000 0% Office of the State Prosecutor 4,602,469 4,732,469 2,234,119 288,059 47% Wages and Salaries 1,098,353 1,098,353 667,681 0 61% Goods and Services 671,526 671,526 390,405 40,259 58% Utilities 40,000 40,000 24,739 0 62% Subsidies and Transfers 0 60,000 0 0 0% OAG 1,809,879 1,869,879 1,082,825 40,259 58% Wages and Salaries 155,799 155,799 105,160 0 67% Goods and Services 157,519 157,519 75,929 32,260 48% Utilities 6,650 6,650 3,868 10 58% WWRO 319,968 319,968 184,957 32,271 58% Wages and Salaries 71,492 71,492 49,556 0 69% Goods and Services 76,013 76,013 57,715 8,484 76% Utilities 14,000 14,000 4,122 163 29% Railway Regulatory Office 161,505 161,505 111,393 8,647 69% Wages and Salaries 380,125 380,125 253,192 0 67% Goods and Services 361,073 358,073 214,911 77,591 60% Utilities 9,300 12,300 9,737 0 79% Civil Aviation Authority 750,498 750,498 477,841 77,591 64% Wages and Salaries 615,801 615,801 391,943 0 64% Goods and Services 500,763 500,763 293,178 53,530 59% Utilities 36,000 36,000 19,811 0 55% Subsidies and Transfers 20,000 20,000 0 0 0% Capital Investment 325,000 325,000 25,571 146,333 8% Indep. Commis.for Mines and Minerals 1,497,564 1,497,564 730,503 199,863 49% Wages and Salaries 191,169 191,169 123,229 0 64% Goods and Services 243,770 452,270 195,857 67,054 43% Utilities 17,000 20,500 12,608 0 62% Capital Investment 450,000 450,000 8,120 0 2% Independent Media Commission 901,939 1,113,939 339,815 67,054 31% Wages and Salaries 502,820 502,820 329,400 0 66% Goods and Services 1,680,139 1,680,139 1,003,550 114,661 60% Utilities 39,680 39,680 20,238 0 51% Subsidies and Transfers 4,868,981 4,868,981 1,541,122 30,210 32% Capital Investment 54,700 54,700 0 0 0% Central Election Commission 7,146,320 7,146,320 2,894,311 144,871 41% 25
Budget Appropriations Payment Committment Progress Description Law No.04/L-001 in KFMIS % 1 2 3 4 5 6=(4/3) Wages and Salaries 361,080 361,080 209,554 0 58% Goods and Services 224,239 224,239 125,907 26,907 56% Utilities 44,000 44,000 10,242 335 23% Ombudsman 629,319 629,319 345,703 27,243 55% Wages and Salaries 143,349 143,349 86,371 0 60% Goods and Services 352,766 352,766 312,703 16,541 89% Utilities 16,400 16,400 6,335 398 39% Kosovo Judicial Institute 512,515 512,515 405,409 16,939 79% Wages and Salaries 10,108,462 11,072,362 6,651,610 0 60% Goods and Services 4,120,105 4,120,105 2,197,743 526,671 53% Utilities 583,475 583,475 310,101 39,348 53% Subsidies and Transfers 0 250,000 109,817 40,183 44% Capital Investment 2,188,850 2,188,850 278,560 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 1,037,962 566,539 0 55% Goods and Services 635,028 693,599 484,839 124,518 70% Utilities 96,510 96,510 83,676 1,071 87% Capital Investment 182,501 240,781 51,272 85,299 21% Kosovo Property Agency 2,030,976 2,068,852 1,186,325 210,888 57% Wages and Salaries 5,791,797 5,835,218 3,798,638 0 65% Goods and Services 768,203 798,090 398,016 151,767 50% Utilities 150,433 150,433 115,947 62 77% Subsidies and Transfers 92,514 139,891 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 2,052,417 0 65% Goods and Services 424,139 701,397 417,304 93,976 59% Utilities 168,168 180,077 134,465 1,210 75% Subsidies and Transfers 81,478 146,510 92,950 0 63% Capital Investment 1,750,955 2,101,003 520,884 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 4,268,815 0 66% Goods and Services 528,768 650,003 373,600 85,307 57% Utilities 119,667 123,465 82,336 33 67% Subsidies and Transfers 82,510 85,203 60,901 100 71% 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 1,749,665 0 63% Goods and Services 265,899 353,899 166,717 61,724 47% Utilities 83,313 101,773 70,909 448 70% Subsidies and Transfers 54,663 79,663 55,951 3,563 70% Capital Investment 1,142,134 1,351,220 365,451 751,892 27% Obiliq 4,299,606 4,646,807 2,408,693 817,628 52% Wages and Salaries 8,729,433 8,864,706 5,667,326 50 64% Goods and Services 808,588 837,734 600,126 39,807 72% Utilities 292,580 292,580 207,241 9,391 71% Subsidies and Transfers 149,548 149,548 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 13,780,837 0 65% Goods and Services 4,905,856 6,205,408 3,836,220 229,839 62% Utilities 2,116,674 2,116,674 897,859 28,827 42% Subsidies and Transfers 563,274 1,263,274 880,925 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 1,861,001 0 65% Goods and Services 381,024 381,024 258,138 33,541 68% Utilities 109,968 109,968 66,861 7,329 61% Subsidies and Transfers 62,914 62,914 47,461 530 75% Capital Investment 1,234,752 1,333,087 952,657 200,518 71% Shtime 4,625,015 4,741,350 3,186,118 241,917 67% 26
Budget Appropriations Payment Committment Progress Description Law No.04/L-001 in KFMIS % 1 2 3 4 5 6=(4/3) Wages and Salaries 2,323,383 2,323,382 979,115 0 42% Goods and Services 545,289 755,289 292,653 5,175 39% Utilities 100,300 100,300 32,138 0 32% Subsidies and Transfers 83,120 163,120 134,960 0 83% Capital Investment 1,486,688 1,878,016 388,676 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 2,051,387 0 65% Goods and Services 320,640 390,306 263,177 10,012 67% Utilities 96,240 111,240 80,017 380 72% Subsidies and Transfers 36,098 36,098 29,892 1,000 83% Capital Investment 1,958,901 1,991,170 781,032 656,430 39% Dragash 5,581,838 5,698,773 3,205,503 667,822 56% Wages and Salaries 14,141,119 14,293,639 9,369,587 0 66% Goods and Services 2,076,942 2,294,525 1,262,633 257,079 55% Utilities 660,033 660,033 446,413 1,635 68% Subsidies and Transfers 360,979 370,978 269,763 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 3,294,818 0 64% Goods and Services 674,947 677,538 276,484 293,573 41% Utilities 268,712 268,712 214,980 1,889 80% Subsidies and Transfers 123,764 124,085 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 3,777,742 0 64% Goods and Services 807,789 853,144 491,826 171,268 58% Utilities 201,392 201,392 150,959 837 75% Subsidies and Transfers 118,607 129,291 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 3,744,055 0 63% Goods and Services 713,437 720,001 533,447 40,022 74% Utilities 156,676 156,676 115,751 835 74% Subsidies and Transfers 61,882 62,102 61,169 881 98% Capital Investment 2,751,947 2,852,368 2,267,356 131,521 79% Malisheva 9,582,680 9,689,886 6,721,778 173,259 69% Wages and Salaries 631,432 631,432 414,463 0 66% Goods and Services 75,123 75,123 55,284 5,659 74% Utilities 21,122 21,122 12,745 52 60% Subsidies and Transfers 1,547 1,547 150 0 10% Capital Investment 304,355 345,760 125,899 90,852 36% Mamush 1,033,579 1,074,984 608,541 96,563 57% Wages and Salaries 3,738,041 3,740,740 2,481,865 0 66% Goods and Services 287,859 413,318 292,124 14,368 71% Utilities 119,889 129,889 95,891 849 74% Subsidies and Transfers 10,314 393,514 370,266 16,050 94% Capital Investment 1,827,541 1,914,541 893,867 229,000 47% Deqan 5,983,644 6,592,002 4,134,011 260,267 63% Wages and Salaries 9,752,990 9,764,805 6,371,388 0 65% Goods and Services 1,309,064 1,388,000 997,312 113,523 72% Utilities 524,740 541,740 361,641 3,515 67% Subsidies and Transfers 314,059 439,059 438,637 0 100% Capital Investment 6,072,612 6,300,548 4,891,757 283,583 78% Gjakove 17,973,465 18,434,152 13,060,735 400,620 71% Wages and Salaries 4,101,561 4,107,561 2,691,412 0 66% Goods and Services 589,833 603,683 312,317 102,647 52% Utilities 131,276 131,276 66,424 4,541 51% Subsidies and Transfers 93,855 117,585 62,868 4,610 53% Capital Investment 2,314,091 2,450,130 838,429 1,134,620 34% Istog 7,230,616 7,410,235 3,971,450 1,246,418 54% 27