FINANCIAL AUDIT THE MUNICIPALITY OF FERIZAJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2007_part4 doc

FERIZAJ MUNICIPALITY
Year end 31 December 2007

Statement of Cash Receipts and Payments


Statement of Cash Receipt and Payments for Ministry of xx
Kosovo Government
for the year that ends 31 De cem ber 2007
KCB OSR
Payment by
External 3rd
Parties
KCB OSR
Payments
by
External
3rd Parties
note € '000 € '000 € '000 € '000 € '000 € '000
RECEIPTS
general Fund Appropriations 2 7,467.00 7,365.00
Special Purpose Fund Appropriations 2,558.00 1,816.00
Designated Donor Grants 3
Other Receipts 4
Total Receipts 7,467.00 2,558.00 - 7365 1,816.00 -
PAYMENTS
Operations
W ages and Salaries 5 5,545.00 59.00 5,419.00 81.00
Gods and Services 6 1,020.00 296.00 851.00 303.00
Utilities 7 403.00 18.00 346.00 44.00
6,968.00 373.00 - 6,616.00 428.00 -

Transfers
Transfers and Subsidies 8 296.00 189.00
Capital Expenditures
Property, Plant and Equipment 9 499.00 1,889.00 749.00 1,199.00
4.00
Other Payments 10
Total Pa yments 7,467.00 2,558.00 - 7,365.00 1,816.00 -
Single Tre asury Account Single Tre asury Account
2007 2006
The gove rnment uses Single Tre asury Account System to ma nage a sets

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FERIZAJ MUNICIPALITY
Year end 31 December 2007

11


Budget Execution Report


2007

2006


Original Budget

(Appropriation)
Final Budget
(Appropriation) Payments
Actual
Budget Payments

A B C D=C-A

E

Notes
€ '000 € '000 € '000 € '000 € '000

Taxation 12 - - - - -
Own Source Revenues 13 1,700

2,072

2,557

857

1,816

Grants and Aid 14 7,412

7,536

7,467

55

7,365

Capital Receipts 15 - - 214

214

-
Privatization Fund 16 - - - -

-
Other 17 - - - -

-


9,112

9,608

10,238

1,126

9,181


-

Wages and Salaries 18 5,509

5,599

5,604

95

5,500

Goods and Services 19 1,327

1,417

1,336

9

1,154

Utilities 20 407

407

420

13

390

Transfers and Subsidies 21 257

307

296

39

189

Capital Expenditures 22 1,612

1,878

2,582

970

1,948

Privatization Fund 23 - - - - -
Other 24 - - - - -


9,112

9,608

10,238

1,126

9,181




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FERIZAJ MUNICIPALITY
Year end 31 December 2007


NOTES DISCLOSURE

2 General Fund Appropriations

KCB OSR Total
Econom ic Classification € '000 € '000 € '000 € '000
Wages and Salaries 5,545 59 5,604
Goods and Services 1,020 296 1,316
Utilities 402 18 420
Subsidies and Transfers 296 296
Capital Outlays 499 1,889 2,388 -
7,466 2,558 10,024 -
2007

3 Designated Donor Grants


2007 2006
Economic Classification € '000 € '000



Wages and Salaries - -
Goods and Services 20 23
Utilities - -
Subsidies and Transfers - -
Capital Outlays 209 387
229 410













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FERIZAJ MUNICIPALITY
Year end 31 December 2007


5 Wages and Salaries


2007 2006
KCB OSR Total
Description € '000 € '000 € '000 € '000

Payments from KCF

Net salaries 4,777

-

4,777

4,685

Personal Income Tax 159

10

169

181

Employer pension contributions 264

3

267

261

Employee pension Contributions 264

3

267

247

Payments for Unions -0.10% to 0.50% 16

16

2

Overtime Payments 14

43

57

68

Daily payments for Parliament and committee members 47

-

47

50

Meals - -

- -
Shifts - -

-

-
Contracted per diem 4

-

4

1

Participation in Assembly - -

-

-

5,545

59

5,604

5,495

Payments from Grant

Fulltime salaries - - - -
Overtime wages - - - -
Contracted payments - - - -


-

-

-

-


Total

5,545

59

5,604

5,495












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FERIZAJ MUNICIPALITY
Year end 31 December 2007

6 Goods and Services

2007 2006
KCB OSR Total
Description € '000 € '000 € '000 € '000

Payments from KCF

Travel expenses 42

17

59

41

Telecommunication services 70

6

76

81

Contractual service 51

16

67

121

Compensation for attending trials - 1

1

5

Furniture and equipment 83

16

99

92

Other expenditures 228

95

323

291

Fuel 256

83

339

345

Advances - - - -
Financial services - - - -
Maintenance and repair 198

54

252

93

Rent 8

3

11

16

Marketing expenditures 56

9

65

35

Representation expenditures 28

16

44

31


1,020

316

1,336

1,151

Payments from Grants

Financial services - - - -
Maintenance and repair - - - -
Rent - - - -
Marketing expenditures - - - -
Representation expenditures - - - -

-

-

-

-


Total 1,020

316

1,336

1,151

7 Utilities

2007 2006
KCB OSR Total
Description € '000 € '000 € '000 € '000

Utilities paid from the KCF 403

17

420

333

Utilities paid from Grants - - - -

Total 403

17

420

333

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FERIZAJ MUNICIPALITY

Year end 31 December 2007

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8 Transfers and Subsidies

2007 2006
KCF OSR Total
Description € '000 € '000 € '000 € '000

Payments from KCF

Subsidies - 3

3

8

Subsidies from public entities - 31

31

23

Subsidies from non-public entities 2

2

9

Payments from individual beneficiaries 259

259

140

Base pensions - - - -
Disabled pensions - - - -
Pensions or social assistance - - - -
Pensions for war invalids - - - -
Payments for war victims families - - 9

Trepca provisional pensions - - - -
Total -

295

295

189


9 Property, Building and Equipment

2007 2006
KCB OSR Total
Description € '000 € '000 € '000 € '000

Payments from the KCF

Buildings 301

412

713

233

Road constructions 152

547

699

600

Waste and water system - 379

379

761

Water supply system - 22

22

338

Energy, generation, transfer and supply - 70

70

-

Machinery - - - 15

Other capitals 46

458

504

-


499

1,888

2,387

1,947

Payments from grants

Other capitals - - - -

Road construction - - - -

Waste and water system - - - -

Water supply system - - - -


-

-

-

-


Total 499

1,888

2,387

1,947

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Year end 31 December 2007

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11 Reconciliation between Original Budget and Final Budget Appropriations

Authorized reconciliations by LPFMA


Original
Budget
Appropriatio
n
SRSG
Contingency
Fund&
Section 26
Section
27
Section
28
ORS
Appropriatio
n
Final
Budget
Approp
riation
Adjustment
from
Original
Budget
Appropriation
Category € '000 € '000 € '000 € '000 € '000 € '000 € '000

Inflows
Taxation - - - - - - 0.0%
Own source revenues 2,000

- 1,700

- - 2,072

0.0%
Grants and Aid 7,094

- 7,412

- - 7,536

0.0%
Capital Receipts - - - - - 0.0%
Privatization Fund - - - - - 0.0%
Other - - - - - 0.0%

9,094

-


9,112

-

-

9,608

5.7%


Outflows

Wages and Salaries 5,360

- 5,509

- - 5,531

0.0%
Goods and Services 1,349

- 1,327

- - 1,469

0.0%
Utilities 432

- 407

- - 407

0.0%

Transfers and
Subsidies 341

- 257

- - 307

0.0%
Capital Expenditures 1,612

- 1,612

- - 1,894

0.0%
Privatization Fund - - - - - - 0.0%
Other - - - - - - 0.0%
Total 9,094

0

9,112

0

0

9,608

5.7%

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FERIZAJ MUNICIPALITY
Year end 31 December 2007


13 Own Source Revenues

2007 2006
Description note € '000 € '000
% of
total
2007
% of
change
from 2006

Administrative Tax revenues 13.1 603

504

17% 19%
Penalties-fines revenues 718

593

20% 23%
Revenues from licenses 130

179

4% 7%
Revenues from professional service licenses 40

1%
Revenues from forest licenses 7

4

0% 0%
Revenues from travel documents - - - -
revenues from contributions - - - -
Revenues from service sale - - - -
Revenues from participation 176

265

5% 10%
Revenues from inspections 20

2

1% 0%
Revenues from civil aviation - - - -
Revenues from bank interest - - - -
Revenues from insurance policies - - - -
Revenues from land utilization 530

250

15% 10%
Other receipts 118

122

3% 5%
Revenues from last year 980

647

28% 25%
Revenues from utilities 198

47

6% 2%
Total 3,520 2,613 100% 100%


14 Grants and Assistance
2007 2006
Description € '000 € '000

WB-World bank 16

23

UNDP 198

387

Citizen participation 15


Designated Donor Grants Total 229 410

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Year end 31 December 2007

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25 Statement of Outstanding Invoices (Liabilities)
2007
Invoice Date Invoice Number Supplier € '000
24.09.2007 44/07 NTSHP " TRINGA CLEAN" 2
17.10.2007 46/07 NTSHP " TRINGA CLEAN" 1
05.11.2007 52/05 NTSHP " TRINGA CLEAN" 2
06.12.2007 PTK- phones 3
03.08.2006 455/06 N.SH.T " ATI- Kos 0.14
07.11.2007 12 2007 N.SH. Data Prognet" 0.01
13.07.2007 19/2007 Insurance company KOSOVA 0.15
13.07.2007 18/2007 Insurance company KOSOVA 0.4
15.06.2007 12 2007 Insurance company KOSOVA 0.12

15.06.2007 13 2007 Insurance company KOSOVA 0.12
09.07.2007 15 2007 Insurance company KOSOVA 0.15
09.07.2007 16 2007 Insurance company KOSOVA 0.04
13.07.2007 16 2007 Insurance company KOSOVA 0.18
13.07.2007 17 2007 Insurance company KOSOVA 0.05
08.12.2006 19/06 NTP " EGZONI " 0.06
07.12.2006 20/06 NTP " EGZONI " 0.08
01.02.2007 1531 NTPSH GANI ROSHA 0.15
22.05.2007 452007 DATA PROGNET 0.14
03.08.2007 642007 DATA PROGNET 0.01
11.09.2007 18/2007 Insurance company KOSOVA 0.05
11.09.2007 17/2007 Insurance company KOSOVA 0.18
14.09.2007 20/2007 Insurance company KOSOVA 0.2
12.12.2007 140 NUMRI I FLETPOROSISE DATA PROGNET 0.08
10.12.2007 205/06 SHTYPSHK."VERANDA" 0.4
16.01.2007 1601-079 ITANET 1
25.07.2006 455/06 NSHT " ATI-KOS" 0.1
02.08.2006 511/06 NSHT " ATI-KOS" 0.04
08.12.2006 19/06 NTP "EGZONI " 0.06
07.12.2006 20/06 NTP "EGZONI " 0.08
15.06.2007 12 2007 Insurance company KOSOVA 0.12
15.06.2007 13 2007 Insurance company KOSOVA 0.12
09.07.2007 15 2007 Insurance company KOSOVA 0.15
09.07.2007 16 2007 Insurance company KOSOVA 0.04
13.07.2007 16 2007 Insurance company KOSOVA 0.18
13.07.2007 17 2007 Insurance company KOSOVA 0.05
13.07.2007 19 2007 Insurance company KOSOVA 0.15
13.07.2007 18 2007 Insurance company KOSOVA 0.04
01.02.2007 0 0 1531 GANI ROSHA 0.15
14.12.2007 160682662007 TK I KOSOVES 2.7

16.07.2007 74/2007 AUTOLARJE DYER 0.04
01.07.2007 73/2007 AUTOLARJE GOOL DYER 0.04
23.07.2007 75/2007 AUTOLARJE GOOL DYER 0.04
14.09.2007 1409-118 ITANET 2.5
01.08.2007 75/2007 AUTOLARJE GOOL DYER 0.04
08.08.2007 76/2007 AUTOLARJE GOOL DYER 0.04
15.08.2007 77/2007 AUTOLARJE GOOL DYER 0.04
20.08.2007 78/2007 AUTOLARJE GOOL DYER 0.03
15.10.2007 32/07 ILALI COMERCE 0.5
15.10.2007 24/07 ILALI COMERCE 2.7
15.10.2007 25/07 ILALI COMERCE 0.3
02.11.2007 40/4 DPH-"AR&IB" BIFEJA 0.12
04.12.2007 46/1 DPH-"AR&IB" BIFEJA 0.52
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Year end 31 December 2007

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10.12.2007 47/2 DPH-"AR&IB" BIFEJA 0.14
14.08.2007 DATA PROGNET 0.06
30.11.2007 715/07 HIB PETROL 0.05
30.11.2007 720/7 HIB PETROL 0.03
30.11.2007 714/07 HIB PETROL 2.12
30.11.2007 719/07 HIB PETROL 0.7
26.11.2007 FERMONT MANI 1.2
22.11.2007 89/2007 GOOL DYER 0.02
15.11.2007 88/2007 GOOL DYER 0.04
08.11.2007 87/2007 GOOL DYER 0.05

01.11.2007 86/2007 GOOL DYER 0.04
01.10.2007 82/2007 GOOL DYER 0.04
07.10.2007 83/2007 GOOL DYER 0.04
16.10.2007 84/2007 GOOL DYER 0.04
23.10.2007 85/2007 GOOL DYER 0.03
18.10.2007 50/07 AUTO SERVISI "MOTORI" 0.02
19.10.2007 49/07 AUTO SERVISI "MOTORI" 0.07
23.10.2007 53/07 AUTO SERVISI "MOTORI" 0.08
18.10.2007 51/07 AUTO SERVISI "MOTORI" 0.03
18.10.2007 48/07 AUTO SERVISI "MOTORI" 0.1
18.10.2007 47/07 AUTO SERVISI "MOTORI" 0.08
18.10.2007 46/07 AUTO SERVISI "MOTORI" 0.06
17.10.2007 45/07 AUTO SERVISI "MOTORI" 0.11
17.10.2007 44/07 AUTO SERVISI "MOTORI" 0.11
25.09.2007 37/07 AUTO SERVISI "MOTORI" 0.6
22.10.2007 52/07 AUTO SERVISI "MOTORI" 0.11
17.10.2007 43/07 AUTO SERVISI "MOTORI" 0.02
16.10.2007 42/07 AUTO SERVISI "MOTORI" 0.07
16.10.2007 41/07 AUTO SERVISI "MOTORI" 0.02
16.10.2007 40/07 AUTO SERVISI "MOTORI" 0.1
16.10.2007 36/07 AUTO SERVISI "MOTORI" 0.4
31.10.2007 632/07,635/07633/07 HIB PETROL 4.2
12.12.2007 DATA PROGNET 0.08
17.12.2007 1582007 DATA PROGNET 0.16
29.10.2007 000 4757 NDPSH"LULI" 0.13
26.12.2007 USB FLLESH 0.03
Salary 7.6
41.6
Invoice date Invoice number Contractor 15
06.11.2007 29/2007 Strasen+tifbau 25

06.11.2007 14/EE/07 EURO engineering 34
08.11.2007 53/07-5 TERMOMONTIMI 6
10.10.2007 47/07 TERMOMONTIMI 12
04.12.2007 019/07 BERISHA COMPANY 20

04.12.2007 18/2oo7 EDONA COMPANY 0.8
09.03.2007 4/2oo7 EDONA COMPANY 3.5
09.03.2007 5/2oo7 EDONA COMPANY 6.5
14.05.2007 6/2oo7 PRO-ART-ING 3
29.11.2007 14/2007 Hidro Projekt 6
03.10.2007 5/2oo7 IDEALI 2
04.10.2007 6/2oo7 IDEALI 4
10.10.2007 8/2oo7 IDEALI 0.7
03.12.2007 10/2OO7 IDEALI 0.8
05.12.2007 11/2oo7 IDEALI 1
07.12.2007 12/2oo7 IDEALI 2
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