FINANCIAL AUDIT THE MUNICIPALITY OF FERIZAJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2007_part3 pot

Annex


Municipality of Ferizaj
Financial Statements for the year ended 31 December
2007

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FERIZAJ MUNICIPALITY
Year end 31 December 2007

UNMIK
PROVISIONAL INSTITUTIONS OF SELF-GOVERNMENT
INSTITUCIONET E PËRKOHSHME TE VETËQEVERISJES
PRIVREMENE INSTITUCIJE SAMOUPRAVLJANJA

MUNICIPAL ASSEMLY FERIZAJ
KUVENDI KOMUNAL FERIZAJ

SKUPSHTINA OPSHTINA UROSHEVAC










Annual Financial Report
For the year ending 31 December 2007
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FERIZAJ MUNICIPALITY
Year end 31 December 2007

Budget Report

Budget Report including Donor Grants

Original
Budget Reviewed Budget Final Budget Differences Differences

Differences

Description Reg.2006/61 Admin.Dir.2007/xx KFMIS in % in % in %
a b

c D E=c/b f=d/b g=d/c
Total Budget 2007
10,513,145 11,009,085 11,009,085 1.04 1.04 1.00


General Grant 7,412,313 7,536,104 56,930 0.21 0.04 0.04
Own Source Revenues of 2007 1,700,000 2,072,046 2,161,234 1.22 1.04 1.04
Own Source Revenues Carried
Forward from 2006

980,796 980,796 27,782 1.00 0.03 0.01
Internal Grants 15,020 15,020 15,020 1.00 1.00 1.00
External Grants 405,016 405,016 383,616 1.00 0.95 0.95





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Original Budget Reviewed Budget Final Budget

Differences

Differences

Differences

Description Reg.2006/61 Admin.Dir.2007/xx KFMIS

in % in % in %
a b

c d e=c/b f=d/b g=d/c
9,112,313 9,595,454 11,009,085 1.05 1.12 10.7
Total Budget 2007



Wages and Salaries 5,509,297 5,586,756 5,666,846 0.11 1.02 9.55
Goods and Services 1,327,026 1,417,027 1,710,997 1.07 1.01 0.94
Utilities 407,243 407,243 445,430 1.00 1.03 1.03
Subsidies and Transfers 257000 307,000 307,061 1.19 1.15 0.96
Capital Investments 1,611,747 1,877,426 2,878,750 1.16 1.60 1.38

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FERIZAJ MUNICIPALITY
Year end 31 December 2007


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Budget Execution Report
Original Budget Final Budget Payments Progress Progress

Description Note Reg.2006/61 KFMIS in, % in, %

A b

c d e=d/b f=d/c

Total Payments 1+2+3
9,112,314 11,009,085 10,025,575 1.10 0.91



Payments from the General Grant 1
7,412,313 7,536,107 7,467,309 1.00 0.99
Wages and Salaries 5,509,297 5,599,457 5,544,760 1.01 0.99
Goods and Services 1,029,561 1,029,562 1,020,037 0.99 0.99
Utilities 407,243 407,243 402,673 0.99 0.98

Subsidies and Transfers

Capital Investments 466,212 499,845 499,837 1.07 0.99


Payments from Own Source Revenues of 2007 2
1,700,000 2,072,046 1,616,096 0.10 0.07
Wages and Salaries

Goods and Services 297,465 387,465 222,324 0.07 0.05
Utilities

Subsidies and Transfers 257,000 307,000 295,723 1.15 0.96
Capital Investments 1,145,535 1,377,581 1,098,049 0.96 7.96


Payments from Own Source Revenues carried
forward from 2006 3
980,796 980,796 942,168 90.96 0.96
Wages and Salaries 67,389 67,389 59,746 0.89 0.88
Goods and Services 73,819 733,819 73,569 9.94 0.99
Utilities 38,187 38,187 17,658 0.46 0.46
Subsidies and Transfers 61 61 0.00 0.00
Capital Investments 801,796 801,796 791,194 0.99 0.98

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FERIZAJ MUNICIPALITY
Year end 31 December 2007


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Report of Payments under Program








Description note
160 170 175 177
A b

c d e
Total Payments 1+2+3
176,594 394,434 18,743 75,038



Payments from the General Grant 1

176,594 313,161 18,743 75,038
Wages and Salaries 116,973 100,368 14,513 41,752
Goods and Services 52,122 112,496 4,229 33,285
Utilities 7,499 100,296 - -
Subsidies and Transfers - - - -
Capital Investments - - - -

Payments from Own Source Revenues of
2007 2
58,182 - -
Wages and Salaries - - - -
Wages and Salaries - 58,182 - -
Utilities - - - -
Subsidies and Transfers - - - -
Capital Investments - - - -



Payments from Own Source Revenues carried
forward from 2006 3
23,090 - -
Wages and Salaries - - - -
Goods and Services - 5,431 - -
Utilities - 17,658 - -
Subsidies and Transfers - - - -
Capital Investments - - - -
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Year end 31 December 2007

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Report of Payments under Programs






Description note.
190 195 198 350 470 480
a
Total Payments 1+2+3
177,368 52,094 3,422 360,012 25,044 89,765





Payments from the General Grant 1
103,233 52,094 3,422 360,012 25,044 89,765
Wages and Salaries 43,393 26,977 2,872 91,897 12,750 64,699
Goods and Services 59,839 23,617 549 71,640 10,382 25,065
Utilities - 1,500 - 171,557 - -

Subsidies and Transfers - - - - - -

Capital Investments - - - - - -



Payments from Own Source Revenues
of 2007 2
74,134 - - - 1,912 -

Wages and Salaries - - - -

Goods and Services 29,220 - - - -

Utilities - - - -

Subsidies and Transfers 44,914 - - 24,917 1,912 -

Capital Investments - - - - - -


Payments from Own Source Revenues
carried forward from 2006
3
- - - - - -

Wages and Salaries - - - - - -

Goods and Services - - - - - -

Utilities - - - - - -

Subsidies and Transfers - - - - - -

Capital Investments - - - - - -





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Year end 31 December 2007


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Report of Payments under Programs





Description
note 490 650 660 730 850 920
Total
Payments

A
f=b+c+d+e+
….

Total Payments 1+2+3
2,412,888 47,758 36,124 1,181,576 216,616 4,769,061 10,025,575





Payments from the General Grant 1
512,674 47,758 36,124 916,243 127,924 4,567,327 7,467,309
Wages and Salaries 21,050 38,861 26,167 740,476 81,139 4,120,966 5,544,860
Goods and Services 60,860 8,897 9,957 138,870 46,785 361,437 1,020,137
Utilities - - - 36,896 - 84,923 402,673
Subsidies and Transfers - - - - - - -

Capital Investments 430,763 - - - - 69,074 499,837


Payments from Own Source Revenues of 2007 2
1,098,049 - - 155,592


88,691


119,116

1,616,096
Wages and Salaries - - - - - -

Wages and Salaries - - - 90,804 - 44,116 222,324
Utilities - - - - - - -

Subsidies and Transfers - - - 64,787 88,691 70,500 295,723
Capital Investments 1,098,049 - - - - - 1,098,049


Payments from Own Source Revenues carried
forward from 2006 3
791,194 - - 109,740 - 18,143 942,168
Wages and Salaries - - - 59,746 - - 59,746
Goods and Services - - - 49,994 - 18,143 73,569
Utilities - - - - - - 17,658
Subsidies and Transfers - - - - - - -

Capital Investments 791,194 - - - - - 791,194
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Year end 31 December 2007



Report of Receipts under Programs

Description
Economic
Code
177 480 170 660 650

A b

c d e

f=b+c+d+e+ ….

Total Receipts
20,817 465,560 65,465 342,266 133,530




Other business licenses 50290 2,095 - - - - 2,095
Premises technical admission 50205 6,990 -

- - - 6,990
Individual & free activities license 50201 1,780 -

- - - 1,780
Lic. on public advertise in public property 50212 5,158 -

- - - 5,158
Vehicle registration tax 50001 3,375 -

- - - 3,375
Hygienic-sanitary inspection 50507 1,519 -

- - - 1,519
Other business licenses 50290 - 120,920 - - - 120,920
Road tax 50002 - 33,935 - - - 33,935
Rent from public buildings 50408 - 187,925 - - - 187,925
Inheritance registration tax 50011 - 122,729 - - - 122,729
Document verification tax 50017 - 50 - - - 50
Vehicle auction sale 50403 - -

8,031 - - 8,031
Birth certificates 50013 - -

18,666 - - 18,666
Marriage certificate 50014 - -

10,695 - - 10,695
Death certificate 50015 - -

1,138 - - 1,138
Other official certificates 50016 - -

14,456 - - 14,456
Adm-tax- for request papper 50019 - -

5,960 - - 5,960
Tender participation tax 50020 - -

6,517 - - 6,517

Construction permision tax 50009 - -

- 342,266 - 342,266
Activity inspection on measurement field 50504 - -

- - 133,530 133,530










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Year end 31 December 2007


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Description
Economic
Code
175 470 850 920 730 490

A b

c d e f=b+c+d+e+ ….

Total Receipts
603.090.11 2.062.50 3.619.00 59.399.91 117.405.10 5.00 1.813.385.23



Property tax 40110 603.090.11 - - - - - 603.090.11
Change of land destination 50012 - 2.062.50 - - - - 2.062.50
Public parking, camping and recreation tax 50008 - - 3.619.00 - - - 3.619.00
Day care center - - - 59.399.91 - - 59.399.91
Primary medicine - - - - 117.405.10 - 117.405.10
Other business licenses 50290 - - - - - 5.00 5.00



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FERIZAJ MUNICIPALITY
Year end 31 December 2007

Payments from the General Fund

Economic Classification


Wages and
Salaries
Goods and
Services
Utilities
Subsidies and
Transfers
Capital
Outlays
Total

Social Protection -

- - - -
0.00

General Public Services 431,270 378,979. 126,563 44,374 14,300
995,488

Defense -

- - - -
0.00

Public Order and Safety 7,478 71,640 171,276 20,467

270,862

Economic Affairs 98,500 97,308 671 6,902 2,305,707
2,509,090

Environmental Protection -

- - - -
0.00

Housing and Community Amenities 65,029 18,366 - - -
83,396

Health 800,222 279,669 36,896 64,787 -
1,181,576

Recreation, Culture and Religion 81,139 46,870 - 88,691 -
216,701

Education 4,120,866 423,095 84,923 70,500 69,074
4,768,459

Functional Classification
TOTAL 5,604,506 1,315,931 420,330 295,723 2,389,081 10,025,575


Payments from the General Fund

Economic Classification

Wages and
Salaries
Goods and
Services Utilities
Subsidies and
Transfers
Capital
Outlays Total

Social Protection - -

- - - -

General Public Services - -

- - - -

Defense - -

- - - -

Public Order and Safety - -

- - - -

Economic Affairs - 4,559 - - 193,576
198,136

Environmental Protection - -

- - - -

Housing and Community Amenities - -

- - - -

Health - -

- - - -

Recreation, Culture and Religion - -

- - - -

Education - 16,072 - - -
16,072

Functional Classification
TOTAL - 20,631 0.00 - 193,576 214,208

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