Budget Unit Employment Reduction Worksheet Template Total Proposed Reduction in Force Type of Employee Average Number of employees during 1999 Average Monthly Gross Salary Annual Wages, Salaries and Allowances Bill (Subcategory 40) Average Seniority of Targeted Staff (years) Average number of months of contributions to Employment Fund Percent Number Appointed Positions 0 #DIV/0! -#DIV/0! #DIV/0! #DIV/0! 0 Minister #DIV/0! #DIV/0! 0 Deputy Minister #DIV/0! #DIV/0! 0 Under Secretary #DIV/0! #DIV/0! 0 Assistant to the Minister #DIV/0! #DIV/0! 0 Advisor #DIV/0! #DIV/0! 0 Working Community 0 #DIV/0! -#DIV/0! #DIV/0! #DIV/0! 0 Managers #DIV/0! #DIV/0! Study-Analytical Jobs #DIV/0! #DIV/0! 0 Administrative-Technical Jobs (higher level) #DIV/0! #DIV/0! 0 Administrative-Technical Jobs (lower level) #DIV/0! #DIV/0! 0 Operative-Technical Jobs #DIV/0! #DIV/0! 0 Support Jobs #DIV/0! #DIV/0! 0 Total (or Overall Average) 0 #DIV/0! -#DIV/0! #DIV/0! 0 Instructions: 1. Budget Users (BU's) need to enter data only in the yellow-shaded cells. All other cells are formula-driven. 2. BU's should first enter the data required in columns B, D, E and F. If some data are not known with certainty, reasonable estimates will suffice. 3. Next, BU management should assess what categories of employees could be shed with the least disruption to the BU's capacity to meet its mandate. Given that assessment, BU management should identify in columns I through T how many staff within each category of "Type of Employee" could be shed each month during FY2000. 4. Projected salary savings in current values, both direct and net of additional costs incurred through severance payments and unemployment compensation, may be found in the "Fiscal Impact Simulation" spreadsheet. Present value calculations are also presented there. $ASQBudget Institution Employment Reduction Worksheet Template.xls BU Emp Red Template 1/28/2008Budget Unit Employment Reduction Worksheet Template Type of Employee Appointed Positions Minister Deputy Minister Under Secretary Assistant to the Minister Advisor Working Community Managers Study-Analytical Jobs Administrative-Technical Jobs (higher level) Administrative-Technical Jobs (lower level) Operative-Technical Jobs Support Jobs Total (or Overall Average) New changes in force effective as of: 1/1/2000 1/2/2000 1/3/2000 1/4/2000 1/5/2000 1/6/2000 1/7/2000 1/8/2000 1/9/2000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ASQBudget Institution Employment Reduction Worksheet Template.xls BU Emp Red Template 1/28/2008Budget Unit Employment Reduction Worksheet Template Type of Employee Appointed Positions Minister Deputy Minister Under Secretary Assistant to the Minister Advisor Working Community Managers Study-Analytical Jobs Administrative-Technical Jobs (higher level) Administrative-Technical Jobs (lower level) Operative-Technical Jobs Support Jobs Total (or Overall Average) 1/10/2000 1/11/2000 1/12/2000 0 0 0 0 0 0 0 0 0 $ASQBudget Institution Employment Reduction Worksheet Template.xls BU Emp Red Template 1/28/2008Fiscal Impacts of BU's Proposed Employment Cuts Savings Costs Net Savings Salary Payments Severance Unemployment Compensa-tion Parameters Present Value (in Denar) Discount rate 0.09 Through 12/2000 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2001 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2002 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2003 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2004 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2005 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2006 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2007 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Through 12/2014 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Current Value of FY2000 Net Savings #DIV/0! #DIV/0! #DIV/0! #DIV/0! $ASQBudget Institution Employment Reduction Worksheet Template.xls BU Fiscal Impact Simulation 1/28/2008Education Sector Employment Reduction Plan Total Proposed Reduction in Force Type of Employee Average Number of employees during 1999 Average Monthly Gross Salary Annual Wages, Salaries and Allowances Bill (Subcategory 40) Average Seniority of Targeted Staff (years) Average number of months of contributions to Employment Fund Percent Number Appointed Positions 17 31,765 6,479,988 0% 0 Minister 1 40,000 480,000 0% 0 Deputy Minister 1 35,000 420,000 0% 0 Under Secretary 3 21,333 767,988 0% 0 Assistant to the Minister 7 33,000 2,772,000 0% 0 Advisor 5 34,000 2,040,000 0% 0 Ministry Working Community 230 20,558 56,738,868 0% 0 Higher Level 80 23,000 22,080,000 0% 0 Support Staff 150 19,255 34,658,868 0% 0 Primary Education 21700 14,380 3,744,600,000 17 175 16% 3520 Teachers 14800 16,000 2,841,600,000 18 216 16% 2340 Higher Level Support Staff 1660 18,500 368,520,000 25 300 22% 360 Lower Level Support Staff 5240 8,500 534,480,000 10 120 16% 820 Secondary Education 9150 15,999 1,756,656,000 20 239 24% 2205 Teachers 5940 17,700 1,261,656,000 20 240 23% 1350 Higher Level Support Staff 1330 303,240,000 27 324 33% 445 Lower Level Support Staff 1880 8,500 191,760,000 12 144 22% 410 Tertiary Education 3000 29,979 1,079,241,600 18 216 6% 185 Professors 1100 554,400,000 0% 0 Teaching Assistants 940 363,216,000 0% 0 Support Staff 960 161,625,600 18 216 19% 185 Pedagogic Institute 200 33,920 81,408,000 0% 0 Professional Staff 120 60,480,000 0% 0 Support Staff 80 20,928,000 0% 0 Total (or Overall Average) 34,297 16,340 6,725,124,456 18 200 17% 5910 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Employment Reduction Plan Total Proposed Reduction in Force Type of Employee Average Number of employees during 1999 Average Monthly Gross Salary Annual Wages, Salaries and Allowances Bill (Subcategory 40) Average Seniority of Targeted Staff (years) Average number of months of contributions to Employment Fund Percent Number Instructions: 1. Budget Users (BU's) need to enter data only in the yellow-shaded cells. All other cells are formula-driven. 2. BU's should first enter the data required in columns B, D, E and F. If some data are not known with certainty, reasonable estimates will suffice. 3. Next, BU management should assess what categories of employees could be shed with the least disruption to the BU's capacity to meet its mandate. Given that assessment, BU management should identify in columns I through T how many staff within each category of "Type of Employee" could be shed each month during FY2000. 4. Projected salary savings in current values, both direct and net of additional costs incurred through severance payments and unemployment compensation, may be found in the "Education Simulation" spreadsheet. Present value calculations are also presented there. $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Employment Reduction Plan Type of Employee Appointed Positions Minister Deputy Minister Under Secretary Assistant to the Minister Advisor Ministry Working Community Higher Level Support Staff Primary Education Teachers Higher Level Support Staff Lower Level Support Staff Secondary Education Teachers Higher Level Support Staff Lower Level Support Staff Tertiary Education Professors Teaching Assistants Support Staff Pedagogic Institute Professional Staff Support Staff Total (or Overall Average) New changes in force effective as of: 1/1/2000 1/2/2000 1/3/2000 1/4/2000 1/5/2000 1/6/2000 1/7/2000 1/8/2000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3520 0 2340 360 820 0 0 0 0 0 0 2205 0 1350 445 410 0 0 0 0 0 0 185 0 185 0 0 0 0 0 0 0 0 ------5,910 -$ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Employment Reduction Plan Type of Employee New changes in force effective as of: 1/1/2000 1/2/2000 1/3/2000 1/4/2000 1/5/2000 1/6/2000 1/7/2000 1/8/2000 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Employment Reduction Plan Type of Employee Appointed Positions Minister Deputy Minister Under Secretary Assistant to the Minister Advisor Ministry Working Community Higher Level Support Staff Primary Education Teachers Higher Level Support Staff Lower Level Support Staff Secondary Education Teachers Higher Level Support Staff Lower Level Support Staff Tertiary Education Professors Teaching Assistants Support Staff Pedagogic Institute Professional Staff Support Staff Total (or Overall Average) 1/9/2000 1/10/2000 1/11/2000 1/12/2000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ----$ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Employment Reduction Plan Type of Employee 1/9/2000 1/10/2000 1/11/2000 1/12/2000 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Emp Red Plan 1/28/2008Education Sector Fiscal Impact Projections Savings Costs Net Savings Salary Payments Severance Unemployment Compensation Parameters Present Value (in Denar) Discount rate 0.09 Through 12/2000 297,071,535 443,109,266 144,702,554 (290,740,285) Through 12/2001 347,891,237 446,432,585 169,456,662 (267,998,009) Through 12/2002 399,092,088 449,780,830 194,396,425 (245,085,167) Through 12/2003 450,676,945 453,154,186 219,523,237 (222,000,478) Through 12/2004 502,648,689 456,552,842 244,838,500 (198,742,654) Through 12/2005 736,070,217 446,432,585 169,456,662 120,180,970 Through 12/2006 1,142,159,101 449,780,830 194,396,425 497,981,846 Through 12/2007 1,518,196,140 453,154,186 219,523,237 845,518,717 Through 12/2014 3,182,468,515 456,552,842 244,838,500 2,481,077,172 Current Value of FY2000 Net Savings 318,899,399 466,902,517 155,334,834 (303,337,952) Year 2000: Jan. ----Feb ----March ----April ----May ----June ----July 53,149,900 466,902,517 25,889,139 (439,641,756) August 53,149,900 -25,889,139 27,260,761 Sept 53,149,900 -25,889,139 27,260,761 Oct 53,149,900 -25,889,139 27,260,761 Nov. 53,149,900 -25,889,139 27,260,761 Dec. 53,149,900 -25,889,139 27,260,761 Year 2001: Jan. 53,149,900 -25,889,139 27,260,761 Feb 53,149,900 -25,889,139 27,260,761 March 53,149,900 -25,889,139 27,260,761 April 53,149,900 -25,889,139 27,260,761 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Fiscal Simulation 1/28/2008Education Sector Fiscal Impact Projections Savings Costs Net Savings Salary Payments Severance Unemployment Compensation Parameters May 53,149,900 -25,889,139 27,260,761 June 53,149,900 -25,889,139 27,260,761 July 53,149,900 -20,711,311 32,438,589 August 53,149,900 -20,711,311 32,438,589 Sept 53,149,900 -20,711,311 32,438,589 Oct 53,149,900 --53,149,900 Nov. 53,149,900 --53,149,900 Dec. 53,149,900 --53,149,900 Year 2002: Jan. 53,149,900 --53,149,900 Feb 53,149,900 --53,149,900 March 53,149,900 --53,149,900 April 53,149,900 --53,149,900 May 53,149,900 --53,149,900 June 53,149,900 --53,149,900 July 53,149,900 --53,149,900 August 53,149,900 --53,149,900 Sept 53,149,900 --53,149,900 Oct 53,149,900 --53,149,900 Nov. 53,149,900 --53,149,900 Dec. 53,149,900 --53,149,900 Year 2003: Jan. 53,149,900 --53,149,900 Feb 53,149,900 --53,149,900 March 53,149,900 --53,149,900 April 53,149,900 --53,149,900 May 53,149,900 --53,149,900 June 53,149,900 --53,149,900 July 53,149,900 --53,149,900 August 53,149,900 --53,149,900 Sept 53,149,900 --53,149,900 Oct 53,149,900 --53,149,900 Nov. 53,149,900 --53,149,900 Dec. 53,149,900 --53,149,900 Year 2004: Jan. 53,149,900 --53,149,900 Feb 53,149,900 --53,149,900 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Fiscal Simulation 1/28/2008Education Sector Fiscal Impact Projections Savings Costs Net Savings Salary Payments Severance Unemployment Compensation Parameters March 53,149,900 --53,149,900 April 53,149,900 --53,149,900 May 53,149,900 --53,149,900 June 53,149,900 --53,149,900 July 53,149,900 --53,149,900 August 53,149,900 --53,149,900 Sept 53,149,900 --53,149,900 Oct 53,149,900 --53,149,900 Nov. 53,149,900 --53,149,900 Dec. 53,149,900 --53,149,900 Year 2005 607,764,463 0 0 607,764,463 Year 2006 1,163,405,924 0 0 1,163,405,924 Year 2007 1,671,394,549 0 0 1,671,394,549 Through 2014 4,195,743,057 0 0 4,195,743,057 $ASQBudget Institution Employment Reduction Worksheet Template.xls Education Fiscal Simulation 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill Category 1: Prospects for Significant Cuts 16010 Education -Activity 6,456,181 29575 18.19 40.6% 6001 Ministry of the Interior 2,500,500 9604 21.70 15.7% 5001 Ministry of Defense 1,767,207 6691 22.01 11.1% 15010 Social Protection of Children 652,802 3585 15.17 4.1% 18010 Cultural Activities 587,660 2928 16.73 3.7% 9001 Ministry of Finance 350,417 1691 17.27 2.2% 8001 Ministry of Foreign Affairs 311,523 218 119.08 2.0% 16101 Ministry for Sports and Youth 64,650 29 185.78 0.4% 36001 Basic Public Prosecutor Office -Berovo 1,242 1 103.50 0.0% 12003 Seismology Observatory 3,432 295 0.97 0.0% 10001 Ministry of Economy 37,220 421 7.37 0.2% 19201 Ministry for Immigrants 2,683 22 10.16 0.0% Subtotal 12,735,517 55,060 19.28 80.1% Category 2: Prospects for Moderate Cuts 4002 Government of the Republic of Macedonia -Common Affairs 184,424 1133 13.56 1.2% 15020 Social Protection 181,703 1152 13.14 1.1% 21001 Geodesy Department 172,421 949 15.14 1.1% 9003 Custom Office 165,624 642 21.50 1.0% 2001 Parliament of the Republic of Macedonia 123,221 312 32.91 0.8% 17010 Science Institutes 121,973 763 13.32 0.8% 1002 Intelligence Agency 118,323 271 36.38 0.7% 7001 Ministry of Justice 116,575 907 10.71 0.7% 12001 Ministry of Urbanism and Construction 108,888 517 17.55 0.7% 15001 Ministry of Labour and Social Policy 98,304 458 17.89 0.6% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 14001 Ministry of Agriculture, Forestry and Waterpower Engineering 97,530 431 18.86 0.6% 13002 Directorate General of Civil Aviation 94,262 270 29.09 0.6% 35025 Basic Court Skopje 1 78,399 339 19.27 0.5% 35026 Basic Court Skopje 2 69,263 271 21.30 0.4% 10101 Ministry of Trade 67,163 #DIV/0! 0.4% 4001 Government of the Republic of Macedonia 62,498 136 38.30 0.4% 16001 Ministry of Education 59,982 239 20.91 0.4% 16002 Macedonian Pedagogical Bureau 53,826 204 21.99 0.3% 33002 District Court -Skopje 49,804 178 23.32 0.3% 24001 Macedonian Archive 48,583 231 17.53 0.3% 23001 Hidrometeorological Bureau 45,487 246 15.41 0.3% 22001 Bureau of Statistics 42,320 220 16.03 0.3% 19001 Ministry of Health 41,922 142 24.60 0.3% 6002 Police Academy 35,309 144 20.43 0.2% 38001 Prison -Idrizovo 35,199 160 18.33 0.2% 35002 Basic Court Bitola 32,795 141 19.38 0.2% 36017 Basic Public Prosecutor Office -Skopje 29,519 97 25.36 0.2% 35022 Basic Court Tetovo 28,761 120 19.97 0.2% 35013 Basic Court Kumanovo 26,035 105 20.66 0.2% 35016 Basic Court Prilep 25,302 106 19.89 0.2% 30001 Supreme Court of the Republic of Macedonia 24,802 74 27.93 0.2% 35021 Basic Court Strumica 24,747 115 17.93 0.2% 14002 Agriculture Development Promotion Agency -Bitola 24,655 #DIV/0! 0.2% 32001 State Legal Office 23,625 #DIV/0! 0.1% 35024 Basic Court Stip 22,921 99 19.29 0.1% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 13001 Ministry of Transport and Communications 22,723 113 16.76 0.1% 4006 Office of the Public Attorney of the Republic of Macedonia 19,506 108 15.05 0.1% Subtotal 2,578,394 11,393 18.86 16.2% Little Prospect for Cuts 35015 Basic Court Ohrid 19,794 91 18.13 0.1% 35004 Basic Court Gostivar 19,395 84 19.24 0.1% 38007 Prison -Skopje 19,148 83 19.22 0.1% 33001 District Court -Bitola 21,628 83 21.71 0.1% 35023 Basic Court Veles 18,019 80 18.77 0.1% 35009 Basic Court Kocani 15,138 70 18.02 0.1% 35020 Basic Court Struga 16,119 70 19.19 0.1% 35003 Basic Court Gevgelija 13,651 67 16.98 0.1% 35008 Basic Court Kicevo 14,474 63 19.15 0.1% 35007 Basic Court Kavadarci 13,680 61 18.69 0.1% 17001 Ministry of Science 14,261 57 20.85 0.1% 26001 Macedonian Academy of Science and Art 18,597 57 27.19 0.1% 35017 Basic Court Radovis 10,619 54 16.39 0.1% 18001 Ministry of Culture 13,059 52 20.93 0.1% 33004 District Court -Stip 12,657 48 21.97 0.1% 11001 Ministry of Development 13,004 46 23.56 0.1% 9004 Emergency and Market Commodity Stock Directorate 8,006 41 16.27 0.1% 35011 Basic Court Kriva Palanka 9,518 40 19.83 0.1% 38002 House of Correction for Juveniles -Tetovo 10,060 39 21.50 0.1% 38009 Prison -Stip 8,484 36 19.64 0.1% 25001 Court Experts Bureau 10,113 34 24.79 0.1% 35006 Basic Court Delcevo 6,785 33 17.13 0.0% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 11002 Trademark Protection Bureau 6,892 32 17.95 0.0% 31101 Ombudsman 8,942 32 23.29 0.1% 1001 President of the Republic of Macedonia 13,577 32 35.36 0.1% 34002 District Public Prosecutor Office -Skopje 11,058 31 29.73 0.1% 35019 Basic Court Sveti Nikole 6,067 30 16.85 0.0% 38003 Prison -Bitola 10,234 30 28.43 0.1% 35018 Basic Court Resen 6,308 29 18.13 0.0% 35014 Basic Court Negotino 6,521 29 18.74 0.0% 3001 Constitutional Court of the Republic of Macedonia 13,375 29 38.43 0.1% 4005 Macedonian Information Agencia -MIA 6,885 28 20.49 0.0% 35005 Basic Court Debar 7,429 28 22.11 0.0% 35001 Basic Court Berovo 6,114 27 18.87 0.0% 19301 Ministry for Information 8,785 27 27.11 0.1% 35027 Basic Court Vinica 5,718 26 18.33 0.0% 38005 Prison -Ohrid 5,746 25 19.15 0.0% 35012 Basic Court Krusevo 5,573 24 19.35 0.0% 35010 Basic Court Kratovo 4,648 23 16.84 0.0% 36002 Basic Public Prosecutor Office -Bitola 6,214 20 25.89 0.0% 31001 State Public Prosecutor Office 8,680 20 36.17 0.1% 34001 District Public Prosecutor Office -Bitola 6,261 19 27.46 0.0% 38006 Prison -Tetovo 3,625 17 17.77 0.0% 38004 Prison -Gevgelija 3,537 16 18.42 0.0% 36013 Basic Public Prosecutor Office -Prilep 4,438 15 24.66 0.0% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 36020 Basic Public Prosecutor Office -Tetovo 5,108 15 28.38 0.0% 4007 Agency for Reconstruction and Development 4,137 14 24.63 0.0% 4003 Government of the Republic of Macedonia -Legislature Secretariat 4,436 14 26.40 0.0% 29001 Justice Council 8,336 14 49.62 0.1% 36004 Basic Public Prosecutor Office -Gostivar 4,133 13 26.49 0.0% 36011 Basic Public Prosecutor Office -Kumanovo 4,454 13 28.55 0.0% 38008 Prison -Struga 2,778 12 19.29 0.0% 36022 Basic Public Prosecutor Office -Stip 3,300 12 22.92 0.0% 34003 District Public Prosecutor Office -Stip 3,457 12 24.01 0.0% 36021 Basic Public Prosecutor Office -Veles 3,497 12 24.28 0.0% 28001 Agency on Development of Underdeveloped Regions 3,162 11 23.95 0.0% 36007 Basic Public Prosecutor Office -Kavadarci 3,819 11 28.93 0.0% 2002 State Auditor 3,294 10 27.45 0.0% 36008 Basic Public Prosecutor Office -Kicevo 2,243 9 20.77 0.0% 36019 Basic Public Prosecutor Office -Strumica 2,858 9 26.46 0.0% 36012 Basic Public Prosecutor Office -Ohrid 3,397 9 31.45 0.0% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 36003 Basic Public Prosecutor Office -Gevgelija 2,388 8 24.88 0.0% 36018 Basic Public Prosecutor Office -Struga 2,706 8 28.19 0.0% 36009 Basic Public Prosecutor Office -Kocani 2,883 8 30.03 0.0% 36010 Basic Public Prosecutor Office -Palanka 2,090 7 24.88 0.0% 36014 Basic Public Prosecutor Office -Radovis 1,683 6 23.38 0.0% 17002 Bureau of International Technical Cooperation 2,035 6 28.26 0.0% 36005 Basic Public Prosecutor Office -Debar 1,480 5 24.67 0.0% 20001 National Board on Religious Affairs 1,500 5 25.00 0.0% 16003 Education Center -Bitola 1,808 4.33 34.77 0.0% 36006 Basic Public Prosecutor Office -Delcevo 1,411 4 29.40 0.0% 36016 Basic Public Prosecutor Office -Sveti Nikole 1,513 4 31.52 0.0% 36015 Basic Public Prosecutor Office -Resen 845 2 35.21 0.0% 12101 Ministry for Environment Protection 11,113 #DIV/0! 0.1% 19101 Ministry for Localities' Issues 7,465 #DIV/0! 0.0% 33003 Palace of Justice Management 5,231 #DIV/0! 0.0% 12002 Bureau for Protection of Natural Beauty -#DIV/0! 0.0% 9002 Ministry of Finance -State Functions #DIV/0! 0.0% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill 37001 Basic Legal Office -Berovo #DIV/0! 0.0% 37002 Basic Legal Office -Bitola #DIV/0! 0.0% 37003 Basic Legal Office -Vinica #DIV/0! 0.0% 37004 Basic Legal Office -Gevgelija #DIV/0! 0.0% 37005 Basic Legal Office -Gostivar #DIV/0! 0.0% 37006 Basic Legal Office -Debar #DIV/0! 0.0% 37007 Basic Legal Office -Delcevo #DIV/0! 0.0% 37008 Basic Legal Office -Kavadarci #DIV/0! 0.0% 37009 Basic Legal Office -Kicevo #DIV/0! 0.0% 37010 Basic Legal Office -Kocani #DIV/0! 0.0% 37011 Basic Legal Office -Kriva Planka #DIV/0! 0.0% 37012 Basic Legal Office -Kumanovo #DIV/0! 0.0% 37013 Basic Legal Office -Negotino #DIV/0! 0.0% 37014 Basic Legal Office -Ohrid #DIV/0! 0.0% 37015 Basic Legal Office -Prilep #DIV/0! 0.0% 37016 Basic Legal Office -Radovis #DIV/0! 0.0% 37017 Basic Legal Office -Resen #DIV/0! 0.0% 37018 Basic Legal Office -Sveti Nikole #DIV/0! 0.0% 37019 Basic Legal Office -Skopje #DIV/0! 0.0% 37020 Basic Legal Office -Struga #DIV/0! 0.0% 37021 Basic Legal Office -Strumica #DIV/0! 0.0% 37022 Basic Legal Office -Tetovo #DIV/0! 0.0% 37023 Basic Legal Office -Veles #DIV/0! 0.0% 37024 Basic Legal Office -Stip #DIV/0! 0.0% 16030 Primary and Secondary Education 0.0% 16040 Higher Education 0.0% Subtotal 581,396 2,135 22.69 3.7% Total 15,895,307 68,588 19.31 Wage bill as % of total budget 34.6% $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Base Data and Assignment of Budget Units into Employment Reduction Priority Groups Code Budget Unit 1999 Plan: Wages, Salaries and Allowances (Subcategory 40) (thousands of Denar)) 1999 Average Number of employees Calculated Average Wages, Salaries and Allowances (thousands) Wage bill as % of Total Central Administration Wage Bill Notes: Item 16003 employment is estimated, since its complement of 13 staff in 1998 was budgeted to be eliminated during 1999, yet cumulated wage expenditures through April 1999 showed epxenditures equal to the budgeted Subcategory 40, suggesting about 1/3 of 1998 FTE staff during 1999. Item 4006 wage bill information (column C) is estimated as 3 times the Jan-April 1999 actual expenditures. Budgeted figure was not reported in the table from which budget figures were obtained. Notes on Initial Group Assignments: Category 1 includes Budget Units (BU's) ranked highest on total wage bill (col C), plus those with outlying average wages (way above or below the average --some of these may reflect data errors, and the Government should check them). Category 2 includes the next highest ranking BU's by wage bill, plus one for relatively high employment level. Category 3 includes the ramaining BU's. Central authorities should revise the membership of these three groups based on their collective judgment of the likely capacity of any given BU to sustain employment cuts without seriously undermining its capacity to meet its common common and core function performance requirements. Instructions: 1. Central authorities should regroup BU's according to their assessments of the capacity of each BU to reduce employment without unduly compromising its capacity to meet its common and core function performance requirements. 2. Having done so, they will need to check that the formulas in rows 16, 55, 161 and 163 remain correct. $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Base Data 1/28/2008Model to Determine Percentage Wage Bill Reductions Required from Each Category of Budget Units Category % Denar (thousands) 1999 Wage Bill (thousands) Projected 2000 Wage Bill Projected Wage Bill Reduction 1999 Employment 1 22.1% 12,735,517 9,925,461 2,810,056 55,060 2 7.0% 2,578,394 2,396,935 181,459 11,393 3 1.5% 581,396 572,911 8,485 2,135 Overall 18.87% 3,000,000 15,895,307 12,895,307 3,000,000 68,588 Instructions: 1. Enter desired reduction in the overall wage bill in cell C7. 2. Enter initial guesses for required percentage reductions for categories 1,2 and 3 in column B (yellow background). (Sample starting values are coded now.) 3. Place cursor on cell F7 (light blue background) and select "Tools", "Solver". Enter value in cell C7 into "Value of" field. Click on "solve" button. Note: "Solver" is preset to assign cell F7 the value entered by the user in the "Value of" field, which should be set equal to the value in cell C7. It does this by changing the initial values assigned to cells B4, B5 and B6. If these settings get changed, re-enter them. 5." Accept" solution if the values assigned to cells B4, B5, and B6 appear feasible and fair. Note: If the user wants to change the relative share of wage bill reductions to be borne by each of the three categories of BU's, start over with step 1, assigning initial values for B4, B5 and B6 that more closely correspond to the relative shares you would like to end up with. Note: Workbook includes 6 spreadsheets, each with its own instructions: "BU Emp Red Template" provides a template for individual Budget Users to plan their program of employment reductions needed to achieve the wage bill savings required by the priority group to which they are assigned. "BU Fiscal Impact Simulation" provides a summary of the fiscal impacts projected to be generated by the employment cuts identified in "BU Emp Red Template." "Education Emp Red Plan" provides an example of the "BU Emp Red Template" applied to the Education sector, based on the recommendations of the PEIR mission. "Education Fiscal Simulation" reports the net savings expected to be generated from the Education sector reductions identified in "Education Emp Red Plan." "Targeting Base Data" includes data on 1999 employment, wage bill and average gross monthly wages for all Budget Units within the Central Administration, grouped into provisional employment reduction priority groups. Central authorities should review this assignment and adjust as noted in the instructions included in that worksheet. "Targeting Model" provides a model that allows central authorities to identify the percentage net savings from employment reductions for each of the employment reduction priority groups that would be required to satisfy an overall budget reduction target for the entire Central Administration, based on the groupings assigned in the "Targeting Base Data" worksheet. Targeted Wage Bill Reduction $ASQBudget Institution Employment Reduction Worksheet Template.xls Targeting Model 1/28/2008