FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part4 pptx

9


7 Utilities

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

Utilities paid from the KCF 133

10

143

143

Utilities paid from Grants - - - -

Totals 133

10

143

143

8 Transfers and Subsidies

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

Payments from KCF

Subsidies - - - -
Subsidies for public entities - - - 23
Subsidies for non-public entities - 54 54 14
Payments for individual beneficiaries - - - -
Base pensions - - - -
Disabled pensions - - - -
Pensions or social assistance - - - -
Payments for war invalids - - - -
Payments for war victims families - - - -
Trepca provisional pensions - - - -

-

54

54

37

Payments from Grant

Subsidies - - - -

Subsidies for public entities - - - -
Subsidies for non-public entities - - - -
Payments for individual beneficiaries - - - -

-

-

-

-


Totals -

54

54

37




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9 Properties, Building and Equipment

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

Payments from the KCF

Buildings - - -

466

Road construction - - - -
Waste and water system - - - -
Water supply system - - - -
Energy, generation, transfer, and supply - - - -
Machinery - - - -
Other capitals - - - -
IT equipment - - - -
Vehicle - - - -
Land - - - -

- - - 466

Payments from grants

Buildings - - - -
Road construction 269

- 269 173

Waste and water system - - - -
Water supply system - - - -
Other Structures - - - -


269

-

269

173


Totals 269

-

269

639


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11 Reconciliation between Original and Final Budget Appropriations

Authorized reconciliations by LPFMA


Original
Budget
Appropriation
SRSG
Contingency
Fund Section
26
Section
27
Section
28
ORS
Appropri
ation
Final Budget
Appropriatio
n
Adjustment
from
Original
Budget
Appropriation
Category € '000 € '000 € '000 € '000 € '000 € '000 € '000
Inflows
Taxation - - - - - - 0.00%
Own source Revenues 740

- - - - - 0.00%
Grants and Aid - - - - - - 0.00%
Capital Receipts - - - - - - 0.00%
Privatization Fund - - - - - - 0.00%
Other - - - - - - 0.00%

740

-

-

-

-


-

(100.00%)


Outflows

Wages and Salaries 2,276

- - - - 2,308

0.00%

Goods and Services 534

- - - - 586

0.00%
Utilities 146

- - - - 156

0.00%
Transfers and Subsidies 44

- - - - 56

0.00%
Capital Expenditures 528

- - - - 861

0.00%
Privatization Fund - - - - - - 0.00%
Other - - - - - - 0.00%
Total 3,528

-

- - - 3,967

12.40%

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13 Own Source Revenues


2007 2006 % of total
% of change
from
Description
2007 2006
Licenses revenues 67 72 0.06 (6.94)
Tax for construction licensee 90 68 0.08 32.35
Measures in field 60 41 0.05 46.34
Inspection revenues 4 6 0.00 -
Inspection revenues 2 4 0.00 (50.00)
Other receipts 3 6 0.00 (50.00)
Rental Revenue 30 40 0.03 -
Mortgage - - 0.00 -
Vehicle income 14 - 0.01 -
Participation revenues 32 72 0.03 -
Transfer property tax 29 45 0.03 (35.56)
Certification taxes 30 23 0.03 30.43
Property tax 164 177 0.15 (7.34)
Administrative tax 22 27 0.02 (18.52)
Tender participation 6 5 0.01 20.00
Education revenue (kinder garden) 10 8 0.01 25.00

Health participation 34 38 0.03 (10.53)
Other certificates 1 3 0.00 (66.67)
TOTALS:


598 635
- -
Traffic fines 114 112 0.10 1.79
TOTALS:



712 747
- -
Court traffic penalties 60 70 0.05 (14.29)
TOTALS: 772 817 0.69 (103.93)


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

Citizens Participation 104

-

UNDP 807

-

Totals of Grants from Donations
911

-



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14 Statement of Outstanding Invoices (Liabilities)

I. In Capital Investment

Nr. Program code
Economic
Code Description
Project
code Amount
1 66180 300
ASFALTIMI I RRUGES POGRAGJE
KERNICE
60310 48,151
2 66180 300

ASFALTIMI I RRUGES SHTARICE
SIQEVE 61649 16,000
3 66180 300
RREGULLIMI I VORRESAVE TE
DESHMOREVE 60531 50,000
4 66180 300
ASFALTIMI I RRUGES BUDISALC-
RUDICE 60308 16,778
5 66180 300
RREGULLIMI I RRUGES NE LAGJEN
MAHALLA - 60313 12,000
6 66180 300
RIPARIMI I RRJETIT ELEKTRIK NE
GRABANICE 60317 6,000
7 66180 300
BASHKEFINANCIM NE PROJEKTET
ME DONATORE
60661 7,001
8 93200 300
RREGULLIMI I RRETHOJAVE NE
SHKOLLEN E MESME KLINE 60312 6,000


166,930 €


II. Payables based on Court Decision

NR Program code
Economic

Code Description
Court
Decision Payables
1 66180 130 RRENIMI I OBJEKTEVE PA LEJE
+ court taxes
E.nr.117/20
07
42,101
458
2 66180 300 Addition works in repairing local
roads+ court taxes
E.nr.227/20
07
15,900
193

58,652


III. Goods and Services category:

Disbursement from category Goods and Services as following:
No
Program
code
Economic
Code Description Amount
1 17180 130 According to invoice different liabilities 47,648

2 92900 130 According to invoice different liabilities 1,469

3 73200 130 According to invoice different liabilities 8,328

57,446





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Payables for Goods and Services
No Supplier Invoice No Description Amount
1 Benita company Gremnik 073-12/05 Vehicle tires 2,323.60
2 Benita company Gremnik 031-12/05 Derivate 7,372.88
3 Benita company Gremnik 027-12/05 Derivate 4,605.52
4 Benita company Gremnik 079-12/06 Derivate 1,416.12
5 Benita company Gremnik 080-12/06 Fuel for generator 781.44
6 Benita company Gremnik 58-11/06 Derivate 1,401.53
7 Benita company Gremnik 59.11/06 Derivate 632.30
8 Benita company Gremnik 56-11/06 Derivate 84.00
9 N Sh nerka Klinë 01.06./07 Material 215.00
10 N Sh nerka Klinë 01.06./07 Material p 95.00
11 Neweo Mirusha Volljak 56/07 Supply with material 215.00
12 Neweo Mirusha Volljak 60/07 Supply with material 599.00
13 Shoqata Gjyetarve dukagj 128/07 Vrasja e qenve endacak 2,915.50
14 N T Arberi 2078/07 Diners 15.00
15 Pavarsija New 18/07 Daily newspaper 320.00

16 Zeri 1355/07 Daily newspaper 331.00
17 Zeri 1202/07 Daily newspaper 1,021.00
18 Zeri 1404/07 Daily newspaper 88.00
19 Zeri 1469/07 Daily newspaper 88.00
20 Epoka e Re 899/07 Daily newspaper 115.00
21 Infotrade 1053/07 Office material 11.50
22 Infotrade 1920707 Office material 370.30
23 NT Semirra Siqevë 03190001/07 Supply with food 53.35
24 NT Semirra Siqevë 10040002/07 Supply with food 79.40
25 NT Semirra Siqevë 10050001/07 Supply with food 78.70
26 NT Semirra Siqevë 09260001/07 Supply with food 36.50
27 NT Semirra Siqevë 0970002/07 Supply with food 35.00
28 NT Semirra Siqevë 08160003/07 Supply with food 30.00
29 NT Semirra Siqevë 11200002/07 Supply with food 58.60
30 NT Semirra Siqevë 11200001/07 Supply with food 58.60
31 NT Semirra Siqevë 11160001/07 Supply with food 70.50
32 NT Semirra Siqevë 11140002/07 Supply with food 44.60
33 NT Semirra Siqevë 11140003/07 Supply with food 39.60
34 NT Semirra Siqevë 11150001/07 Supply with food 80.30
35 NT Semirra Siqevë 11090002/07 Supply with food 58.95
36 NT Semirra Siqevë 11090001/07 Supply with food 240.88
37 NT Semirra Siqevë 12050001/07 Supply with food 46.50
38 NT Semirra Siqevë 12050002/07 Supply with food 58.60
39 NT Semirra Siqevë 12190001/07 Supply with food 44.85
40 NT Semirra Siqevë 12270007/07 Supply with food 420.00
41 NT Semirra Siqevë 01020002/07 Supply with food 15.90
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42 NT Semirra Siqevë 02110001/07 Supply with food 48.90
43 NT Semirra Siqevë 02070004/07 Supply with food 48.75
44 Media Print Prishtine 023/07 Supply with material 240.03
45 Media Print Prishtine 29/.07 Supply with material 887.78
46 Media Print Prishtine 22/07 Supply with material 600.07
47 Media Print Prishtine 039/07 Supply with material 1,259.28
48 Media Print Prishtine 051/07 Supply with material 1,260.11
49 Media Print Prishtine 061/07 Supply with material 479.60
50 Media Print Prishtine 051/07 Supply with material 119.90
51 Media Print Prishtine 070/07 Supply with material 479.60
52 Media Print Prishtine 150/07 Supply with material 120.01
53 NT Besimi Pogragjë 20/07 Maintenance 115.00
54 NT Besimi Pogragjë 19/07 Maintenance 175.00
55 NT Besimi Pogragjë 13/07 Maintenance 75.00
56 Shtypshkronja'' BËRATI'' 183/07 Material supply 18.38
57 Shtypshkronja'' BËRATI'' 202/07 Material supply 199.23
58 Shtypshkronja'' BËRATI'' 188/07 Material supply 189.69
59 NT''Kostechnologies'' 54/07 Material supply 169.57
60 NT''Kostechnologies'' 55/07 Material supply 326.09
61 DPZ''TRIMI''90 53/07 Car wash 41.50
62 DPZ''TRIMI''90 54/07 Car wash 39.00
63 DPZ''TRIMI''90 55/07 Car wash 17.00
64 NN''PJETRI ''KB 15./07 Water 694.58
65 PBC the way it works Pa Nr Computer equipment 480.00
66 EUROPRINTY 16788/07 Computer equipment 142.01
67 EUROPRINTY 16792/07 Computer equipment 290.52
68 Instituti komtar I shen kom 81/03/07 Techink control 500.00
69 Motel Nora Pa Nr Diner 539.10
70 PTK-VALA 117/07 Telephone expenses 222.67

71 PTK-VALA 119/07 Telephone expenses 244.94
72 PTK-VALA 119/07 Telephone expenses 124.62
73 PTK 19/07 Telephone expenses 51.98
74 PTK-VALA Pa Nr Telephone expenses 612.87
75 PTK-VALA Pa Nr Telephone expenses 50.18
76 PTK Pa Nr Telephone expenses 1,377.33
77 PTK Pa Nr Telephone expenses 21.94
78 PTK Pa Nr Telephone expenses 89.01
79 Residenca 41/07 Diners 50.50
80 Benita company Gremnik 3110097/07 Fuels 512.43
81 Benita company Gremnik 3011080/07 Fuels 744.94
82 Benita company Gremnik 3112076/07 Fuels 416.43
83 Benita company Gremnik 3108097/07 Fuels 355.52
84 Benita company Gremnik 3011079/07 Fuels 504.50
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85 Benita company Gremnik 3112079/07 Fuels 490.00
86 Benita company Gremnik 3110100/07 Fuels 302.03
87 Benita company Gremnik 3011082/07 Fuels 463.09
88 Benita company Gremnik 3112079/07 Fuels 275.01
89 Benita company Gremnik 3011087/07 Fuels 169.10
90 Benita company Gremnik 3112084/07 Fuels 227.02
91 Benita company Gremnik 3011086/07 Fuels 1,123.15
92 Benita company Gremnik 3112086/07 Fuels 1,495.91
93 Benita company Gremnik 3011085/07 Fuels 120.75
94 Benita company Gremnik 3112076/07 Fuels 408.43
95 Keku Distikti-Pejë Pa Nr Electricity expenses 4,532.12

96 Keku Distikti-Pejë Pa Nr Electricity expenses 160.11
97 KOMPANIJA SIGURIMEVE 484/07 Vehicle insurance 67.49
98 KOMPANIJA SIGURIMEVE 759/06 Vehicle insurance 690.00
99 KOMPANIJA SIGURIMEVE 661/06 Vehicle insurance 506.00
100 KOMPANIJA SIGURIMEVE 371/06 Vehicle insurance 207.00
101 KOMPANIJA SIGURIMEVE 089/06 Vehicle insurance 207.00
102 KOMPANIJA SIGURIMEVE 171/06 Vehicle insurance 17.25
103 KOMPANIJA SIGURIMEVE 694/07 Vehicle insurance 27.22
104 Epoka e Re 1118/07 Daily newspaper 115.00
105 Epoka e Re 1210/07 Daily newspaper 115.00
106 NNT'' BUSHI'' KLINË Jan-07 Daity products 1,289.00
107 Benita company Gremnik 3112076/07 Antifriz 8.00
108 Telekomi I Kosoves 16307026/07 Telephone expenses 6.33
109 Telekomi I Kosoves 16364589/07 Telephone expenses 36.29
110 Telekomi I Kosoves 1638712/07 Telephone expenses 75.39
111 Keku Distikti-Pejë 2770604/07 Electricity expenses 3.50
112 Energjenca 50/07 Derivate 82.00
113 Ambienti 206/07 Waste 13.80
114 KOMPANIJA SIGURIMEVE 161/07 Car insurance 193.20
115 Benita company Gremnik 3011084/07 Derivate 726.40
116 Benita company Gremnik 3112082/07 Derivate 261.71

57,446.58 €
TOTAL PAYABLES:
Capital: 166,930 €
Goods and Services = 57,446 €
Court decision = 58,652 €
283,028

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28 Summary of Carried Forward Own Source Revenues

2007

2006

€ '000

€ '000
Own Source Revenues carried forward from the previous year 318

67

Own Source Revenues received this year in accordance with
Note 13 543

731

Available total for appropriation in the current year 861

798

Appropriated amount for this year
Wages and Salaries (43) (33)
Goods and Services (200) (109)
Utilities (10) -
Transfers and subsidies (119) (50)
Capital Outlays (211) (288)
Other
-


-


Carried forward amount 278

318



29 Contingency Liabilities
2007 2006
Contingency Liability Type Reason for Liabilities € '000 € '000
Roads maintenance Without procedures- contract 51,106 -
Repair of electromotor for water
supply Without procedures- contract 3,105 -
Total 54,211 -

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