Get documents about "AUDIT REPORT OF THE FINANCIAL STATEMENTS OF THE MUNICIPALITY
Document Sample
REPUBLIKA E KOSOVËS/REPUBLIKA KOSOVA/ REPUBLIC
OF KOSOVA
Office of the Auditor General
Zyra e Auditorit Gjeneral
Kancelarija Generalnog Revizora
No. of doc. 22.10.1.-2007-08
AUDIT REPORT
OF THE FINANCIAL STATEMENTS OF THE
MUNICIPALITY OF FUSHË KOSOVAFOR THE YEAR
ENDED 31 DECEMBER 2007
Prishtina, August 2008
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
1
TRANSMITTAL LETTER
Date: 19 November 2008
Honoured:
Mr. Burim Berisha, Mayor
Please find attached the Final Audit Report on the Financial Statement of the Fushë Kosova
Municipality for the year ended on 31 December 2007, performed by the Office of the Auditor
General of Kosovo (“OAG”).
In accordance with the Law No. 03/L-075 on the Establishment of the Office of the Auditor
General of Kosovo and the Audit Office of Kosovo, Audit reports shall be published by the
Auditor General.
Based on the Section 3.3 (e) of the Law on the Establishment of the Office of the Auditor General
of Kosovo, within 30 days after publishing of the Audit report, auditee institution or entity should
provide the Auditor General the report which includes the measures which institution or entity
plans to undertake for implementation of the recommendations given in the Audit report.
The submit date of the Audit Report will consider as a publishing date, therefore the
Implementation Plan of recommendations should provide to the OAG no later than 19 December
2008.
With respect,
Linda CASELLA
Auditor General of Kosovo
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
2
TABLE OF CONTENTS
I. Executive Summary
II. Introduction
III. Status of Prior Years Audit Recommendations
IV. Audit Scope
V. Audit Opinion
VI. Audit Approach
VII. Key Audit Findings and Recommendations
(1) Financial Statements
(2) Revenues
(3) Expenditures
(4) Procurement
(5) Internal Audit
Annexes
I. Financial Statements of the Municipality for the year ended 31 December 2007
II. Municipality’s Comments on the Draft Audit Report
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
3
List of Abbreviations
AG Auditor General
AI Administrative Instruction
IFAC International Federation of Accountants
IPSAS International Public Sector Accounting Standards
MEF Ministry of Economy and Finance
OAG Office of the Auditor General
SRSG Special Representative of the Secretary General
UNMIK United Nations Mission in Kosovo
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
4
I. Executive Summary
The Office of the Auditor General (OAG) has performed an audit of the Financial Statements of
the Municipality of Fushë Kosova for the year ended 31 December 2007.
In our opinion the financial statements do not present fairly, in all material aspects, the financial
position of Municipality of Fushe Kosova on 31 December 2007 and results of its operations for
the year then ended, in accordance with the International Public Sector Accounting Standards.
Our audit was conducted in accordance with international auditing standards issued by the
International Public Sector Accounting Standards Board of the International Federation of
Accountants (IFAC) and included such testing procedures as we considered necessary for giving
an opinion in regard to the financial statements.
The audit of financial statements identified weaknesses in the following areas that need to be
addressed immediately in order to improve the effectiveness and efficiency of the organisation
(1) Reconciliation between departments generating revenues and the Finance Department;
(2) Revenue collection;
(3) Procurement;
Our six recommendations are aimed at addressing the identified weaknesses and improving the
financial and operational environment of the Municipality.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
5
II. Introduction
Office of the Auditor General carries out its functions based on Law No. 03/L-075. According to
article 3.2 of this Law, the Auditor-General shall annually conduct a Regularity Audit of the
Kosovo Consolidated Budget, budget organizations, including but not limited to the Assembly of
the Republic of Kosovo, the Office of the President of the Republic of Kosovo, each Ministry and
executive agency, municipalities, independent bodies, the Central Bank of the Republic of Kosovo
(CBK), and other entities that are either more than 50 %publicly owned or receive funding from,
or provide dividends or other non tax revenue to the Kosovo Consolidated Fund including but not
limited the Kosovo Customs Service, the Kosovo Privatization Agency and the Ombudsperson.
According to Article 1 of this Law (definitions) “Regularity Audit” means attestation of financial
accountability involving examination and evaluation of financial statements and other financial
records and expression of opinions on:
• Whether the financial statements give a true and fair view of the accounts and financial
affairs for the audit period;
• Whether the financial records, systems and transactions comply with applicable statutes
and regulations;
• The appropriateness of internal control and internal audit functions;
• The probity and propriety of administrative decisions taken within the audited institution or
entity; and
• All matters arising from or relating to the audit.
According to Article 47.1 of the Law No.03/L-048 on Public Financial Management and
Accountability, the Auditor General shall prepare and submit to the Assembly a report on the
financial statements of budget organizations and public undertakings for the previous fiscal year. If
the budget organization is a municipality, the report shall also be provided to the concerned
municipal assembly. This report shall provide the Auditor General’s opinion on whether or not the
financial statements give a true and fair view of the finances of such budget organizations and
public undertakings.
According to Article 3.3 of the Law No. 03/L-075 on the Establishment of OAG, the Auditor
General provide to the Assembly a report of the Regularity Audit of the Kosovo Consolidated
Budget no later than 31 August of the year following the audit period.
III. Status of Prior Years Audit Recommendations
The OAG’s audit of the financial statements of the Municipality of Fushë Kosova for the year
ended 31 December 2006 provided 17 recommendations of which 11 have been implemented in
full and 2 partially implemented.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
6
IV. Audit Scope
OAG conducted an audit of the Municipality of Fushe Kosova for the year ended on 31 December
2007.
The primary audit objective was to enable the OAG to express an opinion on whether the financial
statements of the Municipality of Fushë Kosova, presented in Annex I, give a true and fair view of
the revenues collected and expenses paid during the year ended 31 December 2007, and whether
they are prepared in accordance with the International Public Sector Accounting Standards
(IPSAS) on “Financial Reporting under the Cash Basis of Accounting.” This IPSAS was issued by
the International Public Sector Accounting Standards Board of the International Federation of
Accountants (IFAC). The accuracy and completeness of the financial statements and explanatory
notes presented in Section VII are the responsibility of the management of the Municipality of
Fushë Kosova.
V. Audit Opinion
In our opinion the Financial Statements do not present fairly, in all material aspects, the financial
position of the Municipality of Fushe Kosova as at 31 December 2007, and the results of its
operations for the year, in accordance with the IPSAS “Financial Reporting under the Cash Basis
of Accounting.” presented in Section VII.
In addition we report deficiencies in the system of internal control, which in our opinion, reduce
the effectiveness and efficiency of the organization in the achievement of its objectives.
Internal control weaknesses and instances of non-compliance are described in Section VII of this
report.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
7
VI. Audit Approach
Our audit of the financial statements of the Municipality of Fushë Kosova for the year ending 31
December 2007 was conducted in accordance with international standards on auditing (ISA) issued
by the International Auditing and Assurance Standards Board. The Board functions as an
international standards setting body under the auspices of IFAC. The ISAs establish the
international framework within which the OAG is to perform its work and covers matters such as
general principles and responsibilities, risk assessments and responses to assessed risks, audit
evidence, relying on the work of others, and audit conclusions and reporting.
Our audit was planned and performed during the period 8 July to 20 August 2008. In order to fulfil
our responsibilities, we have:
• Reviewed the financial statements of the Municipality of Fushë Kosova against the
approved budget for 2007;
• Determined whether the Municipality financial statements were prepared in accordance
with IPSAS “Financial Reporting under the Cash Basis of Accounting”;
• Undertook extensive substantive testing of financial transactions;
• Used a combination of judgment and random sampling to select transactions for testing;
• Established materiality levels of 5 percent for uncertainties and 3 percent for errors as a
threshold for assisting in determining the type opinion to render on the financial
statements;
• Relied on a combination of interviews, analytical reviews, document reviews, and physical
verification to assess the validity and propriety of financial transactions;
• Evaluated the independence and the quality of the work done by the Internal Audit unit of
the Municipality of Fushë Kosova, to determine whether we can rely on their work for our
audit purposes;
Our findings and conclusions are based upon the documentation and other information provided to
us during our audit work. It is possible that additional information may exist which was not
provided to us and, which might have altered our findings had it been so provided.
With respect to the OAG’s audit opinion on the financial statements of the Municipality of Fushë
Kosova, the ISAs set out specific criteria that govern the type opinion that can be rendered. Audit
opinions can be unqualified, qualified, adverse or a disclaimer of opinion. For example, the OAG
may not be able to express an unqualified opinion when either of the following circumstances
exists and, in the OAG’s judgment, the effect of the matter is or may be material to the financial
statements:
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
8
(a) There is a limitation on the scope of the auditor’s work; or
(b) There is a disagreement with management regarding the acceptability of the accounting policies
selected, the method of their application or the adequacy of financial statement disclosures.
The circumstance described in (a) could lead to a qualified opinion or a disclaimer of opinion. The
circumstances described in (b) could lead to a qualified opinion or an adverse opinion.
A qualified opinion will generally be expressed when the OAG concludes that an unqualified
opinion cannot be expressed but that the effect of any disagreement with management, or limitation
on scope is not so material and pervasive as to require an adverse opinion or a disclaimer of
opinion.
A disclaimer of opinion will be expressed when the possible effect of a limitation on scope is so
material and pervasive that the OAG has not been able to obtain sufficient appropriate audit
evidence and accordingly is unable to express an opinion on the financial statements.
An adverse opinion will be expressed when the effect of a disagreement is so material and
pervasive to the financial statements that the OAG concludes that a qualification of the report is not
adequate to disclose the misleading or incomplete nature of the financial statements.
VII. Key Audit Findings and Recommendations
1. Financial Statements
Financial statements should be prepared by each independent entity based on its own accounting
records and in such a manner that the statements demonstrate accountability and transparency in the
use of government monies. Their format requires additional disclosures in the form of notes to
provide supplementary information to users.
Law No. 2003/2 “Public Financial Management and Accountability” regulates the preparation and
reconciliation of financial statements of all budget organisations.
To comply with Law No. 2003/2 requires that:
• The Chief Financial Officer of a budget organisation shall within thirty days after the
conclusion of each fiscal year, provide to the Director of Treasury (i) a copy of the financial
statements (ii) a confirmation that the financial statements are a true and accurate
presentation of the finances and financial transactions for the year.
• The Director of Treasury shall, within ninety days after the end of each fiscal year (i)
reconcile the financial accounts received with the fiscal accounts and cash balances and (ii)
provide the financial accounts for all budget organisations to the Auditor General for
auditing.
These financial statements should be prepared based on the accounting records that should be
maintained for each budget organisation as defined by Law No. 2003/2 as follows:
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
9
• Receipts of the budget organisation
• The outstanding liabilities of the budget organisation
• The assets of the budget organisation
• Appropriations
• Adjustments to appropriations
• Appropriations that have been made available to the budget organisation for expenditure by
means of allocated funds notices
• The extent to which allocated funds of the budget organisation have been recorded as
committed funds
• Actual expenditures made.
The financial statements should be prepared in accordance with the Administrative Instruction (AI)
2007/08 which provides guidance on the reporting policies and the description of reporting
obligations for presenting financial statements of each budget organisation.
Findings
In our opinion, the 2007 Financial Statements are inaccurate and unreliable as they:
• Have not been prepared based on the Municipality’s accounting records but they were based
on the Treasury Free Balance System.
• Contain inaccurate information for Revenues due to improper classification and coding.
Conclusion
The Municipality’s financial statements have not been prepared in compliance with Administrative
Instruction 2007/08. Accurate revenue information has not been reported to assist decision-making
and provide evidence of accountability in the use of resources.
Recommendation 1
The Municipality should ensure:
• IPSAS “Financial Reporting under the Cash Basis of Accounting.”
Management Comments
Municipality of Fushë Kosova did not agree with the finding and recommendation made by the
auditor regarding the preparation of financial statements for the year 2007. The Municipality asserts
that:
“ 2007 Financial Statements were not copied from the “Free Balance” System, but always we
forgo with Excel spreadsheets where we were obliged to reconcile with Treasury System at MEF
every 3 months, and therefore our financial statements are prepared based on Administrative
Instruction 2007/08 and during the audit course the Finance Office provided sufficient evidences
for this. (Attached is the reconciliation report between FMIS and budgetary organizations books
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
10
for F.K Municipality)
Comments by the Municipality and OAG responses
The provisions of Section 49.2 of LPFMA require that “A designated entity shall keep accounts and
financial records in accordance with the provisions of UNMIK Regulation 2001/30 applicable to
business organizations and such accounts and records shall properly record and explain its
transactions and financial position”.
During the filed work our audit team ascertained that accounting evidences are not maintained in
accordance with the requirements of Kosovo Accounting Standards by following accounting
principle of double entry accounting, but in an a Excel spreadsheet. Further, revenue evidences not
being maintained based on source documentation (original invoices) as required with Section 2.3 –
of Treasury Manual –Volume I on Accounting evidences but based on banking statements.
Maintaining evidnecs in an Excel spreadsheet and not as required by accounting concept of double
entry represent deficiency in analyzing and gathering audit evidences for the preparation of
fincnaila statements. In absence of accounting system such transactions, payments and receipts in
cash are difficult to be identified where transactions and events are processed in reliable manner
and gathered into a useful financial report. Regardless whether the system is manually or
automatically operated, its core will contain the following tools, such as accounts, debits and
credits, journal and general ledger of the municipality which is available in Excel spreadsheet
without Section 3.1 of Treasury Manual –Volume I.
Our findings and recommendations remain.
2. Revenues
2.1 Classification of Revenues
Proper classification of revenues provides the basis for accurate and consistent information on the
management of public funds as well as facilitating the accurate preparation of statutory reports
including the financial statements.
Findings
We report instances of inconsistent coding of revenue between the years 2006 and 2007. For
example, similar source revenues were in 2006 classified under the economic code “50002-Tax on
travel document” whilst in the year 2007 under the code “50002-Road Tax”.
Conclusion
Wrong posting of revenues to economic codes increases the risk of double payments and results in
inaccurate and unreliable financial information being reported in the financial statements.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
11
Recommendation 2
The Municipality should:
• Should ensure that all postings of revenues to economic codes are consistent and in
compliance with procedure on own source revenues applied by the Municipalities in
Kosovo which is published by the Treasury in December 2005, as well as the manual of the
procedures for users of system-Revenue, published by the Treasury in June 2007.
Management Comments
Municipality of Fushë Kosova did not agree with the finding and recommendation made by the
auditor regarding revenue classification. With the comments municipality asserts that: “since 2004-
2006 we have worked based on economic codes of MEF, while from 2007-2008 we work based on
other codes of MEF (attached are the economic codes of MEF)”.
Comments by the Municipality and OAG responses
The way of preparation and classification of items into the financial statements should be mainted
from one to another period, unless:
• A change in the nature of entity’s operations or a review of FS presentation demonstrate as
a result an appropriate presentation of event and translators; or
• A change in presentation is required by any amendment of standards in the future (IPSAS
1.4.13).
Municipality did not disclose with 2007 FS the nature and reason for such reclassifications (IPSAS
1.4.19).
Our findings and recommendations remain.
2.2 Business License
Findings
We selected a sample of 5 Business License files (out of a population of 212) and tested these. We
report that every sample item did not specify any amount that has to be charged for this service
No reconciliations are taking place between the Municipality’s own source records and the
financial department records in respect of revenues from business licenses.
Full details on these findings will be in our Management Letter
Conclusion
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
12
The current arrangements for the management, control, reconciliation and reporting of revenues
from this source is weak and needs to be improved.
Recommendation 3
The Municipality should:
• Fully apply the provisions of Regulation Nr 555 Municipality of Fushë Kosova providing
the procedures and criteria for charging fees for business licenses.
• Ensure that monthly reconciliations between Municipal and Treasury records take place and
any discrepancies found investigated and corrected.
Comments by the Municipality and OAG responses
Municipality did not comment our findings and recommendations regarding Business License
issue.
3. Expenditures
3.1 Wages and Salaries
Findings
We report that no income tax was calculated and deducted collected from wages of € 20,631 paid to
the Municipality Board.
From a population of 712 personnel files we selected 6 for testing and report that additional
payments of € 1, 806 were made to 3 employees without the required prior approval of the MEF
Conclusion
We conclude that the Municipality deliberately withheld the calculation and deduction of income
tax from Municipality Board member’s salaries thereby breaching the requirements of the Kosovo
Tax Administration. The Municipality also made additional payments to employees without the
required prior approval of the MEF. These examples provide evidence that the internal controls
and management of wages and salaries is not operating effectively.
Recommendation 4
The Municipality should:
• Fully apply the provisions for additional staff payments contained in Regulation No.
2001/36 on Civil Service.
• Calculate and collect the taxes due on the salaries paid to Municipality Board members in
2007 and provide evidence that this has been remitted to the Kosovo Tax Administration.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
13
Management Comments
Municipality with comments has questioned auditor’s findings and recommendations regarding the
calculation of personal income tax for advisers of Fushë Kosovo Municipality. With the comments
they state” during the calculation of reimbursement for members of assembly, finance office has
calculated and decreased 20% from their reimbursement. To document this we attach spreadsheet
prepared in Excel with a CPO of Treasury/MEF.
Comments by the Municipality and OAG responses
We acknowledge partially comment made by the municipality. During 2007 on behalf of daily
wages for members of assembly and committees are paid 20.631 Euro. From analytical review we
have noted that personal income tax is not calculated and deducted from daily wages of members of
assembly and committees in amount of € 5,990 Euro.
For this finding municipality did not provide any evidence.
4. Procurement
Findings
The total value of procurement activities in 2007 was Euro 1,145,368.06. Out of a total population
of 80 procurement activities we selected 14 for audit testing. In value terms our sample represented
17.7% of the total value.
We report the following examples of non-compliance with the requirements of the Law on Public
Procurement:
• Contract “Construction of Road Arbëria, H. Graiqefci, Bresje, Bardh i Vogel,
Vragoli” – The contract was signed on 2nd November 2007. At that date no funds had been
committed for this work. Funds for this project were committed on 8th November 2007 but
only to the value of € 52,470 as opposed to the contract value of €77,474.
• “IT equipment supply and maintenance” – the technical specification was prepared for
supply by units over a one year period. The following three bids were received:
Bids Price per item Calculated amount of
items supplied as per bid
price
First bid 3,848 18,056
Second bid 8,722 18,214
Third bid 10,578 14,746
A Contract of value 3,848 Euros was concluded with the first bid supplier on 27th April
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
14
2007. During the period of 27th April to 31st December 2007, the Municipality has paid
18,056 Euros to this supplier.
Our research concluded that the bid of the first company was manipulated downwards by
under pricing items that were never supplied. .
Conclusion
We conclude that the Municipality has not applied the full provisions of the Law on Public
Procurement thereby increasing thus the risk of exposure to waste, misuse and possible loss of
public funds.
Recommendation 5
The municipality should:
• Ensure that all procurement activities are in full compliance with the Law on Public
Procurement.
• Fully investigate the circumstances leading up to the award and apparent overpayment
to the supplier contracted to “It Equipment Supply and Maintenance.”
Management Comments
• It is true that the contract is singed on 2nd of November but it is not clear whether it was
made the commitment of funds. We have had a commitment amount of 13 044.60 € on
05.10.2007. The contract signature without having commitment of funds is solely
technical mistake because we have not signed in any other cases the contracts without
commitment of funds.
• It is true that bill of quantity of IT official was made per units. This is not done
deliberately in order not to provide some of the items. Such bill of quantity is made due
to inability to ascertain the needs fro IT equipments. The purpose was to include with
bill of quantity all necessary equipments in order not to performed supply of IT
equipments though the procedure of price quotation or minimal value. Of course could
happen that some items are requested but not supplied.
Comments by the Municipality and OAG responses
The comment made by the municipality is solely a description of situation ascertained in the audit
report and therefore our findings and recommendations remain.
5. Internal Audit
Internal audit is an important management tool and is a means by which an organisation
maintains the integrity, efficiency, and effectiveness of financial and other management control
systems. The Internal Audit Unit’s main role is to provide assurance to management that its
goals and objectives are met through reviews and reports on the operation of the system of
internal control. Management is responsible for establishing and maintaining a system of
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
15
internal controls.
Findings
The audit plan for 2007 envisaged that 4 reports would be produced. In fact the output was
only 2 reports in the year. We also report that the selection of internal audit assignments is not
based on a recognised risk based methodology.
Conclusion
We concluded that we could place no reliance on the activities of the Internal Audit Unit when
conducting our audit.
Recommendation 6
The Municipality should:
• Begin the process of establishing an effective and functionally independent internal
audit unit that plans its work using a risk based methodology.
• In accordance with Law No. 02/L74 on Internal Audit establish an audit committee to
oversee and assist in improving the effectiveness of the internal unit operations.
Comments by the Municipality and OAG responses
Municipality did not comment our findings and recommendations presented in the report regarding
the internal auditor.
OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI Nr 59 · PRISTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX:
+381 (0) 38 2535 122
16
I
PROVISIONAL INSTITUTIONS OF SELF-GOVERNMENT
INSTITUCIONET E PËRKOHSHME TE VETËQEVERISJES
PRIVREMENE INSTITUCIJE SAMOUPRAVLJANJA
UNMIK EMRI I ORGANIZATËS BUXHETORE – MUNICIPALITY FK/KP
EMRI I ORGANIZATËS BUXHETORE – KUVENDI KOMUNAL FUSHË
KOSOVË
EMRI I ORGANIZATËS BUXHETORE – OPSHTINA KOSOVO POLJE
Raporti Vjetor Financiar
Për vitin e përfunduar me 31 dhjetor 2007
17
II
Neni 8. DEKLARATË PËR PREZENTIMIN E PASQYRAVE FINACIARE
Për: Lulzim Ismajli, Drejtor i Thesarit
Nga: Sekretari Permanent (Kryeshefi Ekzekutiv)
Sipas mendimit tonë, pasqyrat financiar të cilat janë të bashkangjitura, përfshirë shënimet për vitin e
përfunduar me 31 dhjetor 2007 të cilat janë përgatitur sipas Standardeve Ndërkombëtare të Kontabilitetit të
Sektorit Publik “Raportimi Financiar sipas Kontabilitetit të bazuar në para të gatshme”, i përmbushin të gjitha
obligimet raportuese që dalin nga Ligji për menaxhimin e Financave Publike dhe Përgjegjësitë 2003/02 dhe
janë të bazuara në shënimet financiare të mbajtura në mënyrë të duhur.
Kjo deklaratë jepet në lidhje me prezantimin e pasqyrave financiare të Buxhetit të Përgjithshëm të Kosovës
të organizatës buxhetore për vitin që përfundon më 31 dhjetor 2007.
Ne konfirmojmë, për sa kemi njohuri dhe besim, që:
Nuk ka pasur parregullsi lidhur me udhëheqësinë apo me punëtorët, e cila ka mundur të ketë efekt material në
pasqyrat financiare.
Informatat e dhëna dhe të prezantuara në pasqyrat financiarë lidhur me identifikimin e fondeve dhe
shpenzimin e tyre të lidhura me Buxhetin e konsoliduar të Kosovës janë të plota dhe të sakta.
Informatat në lidhje me grumbullimin e të hyrave janë të sakta.
Nuk ka llogari bankare të BKK-së përveç llogarive bankare të specifikuara në pasqyrat financiarë dhe ky
specifikim është i plotë dhe i saktë si në datën 31 dhjetor 2007.
Nuk ka pasur shkelje të kërkesave të autoriteteve rregullative të cilat kanë mundur të kenë efekt material në
pasqyrat financiare, në rast se do të shkeleshin.
Nuk ka ndonjë ankesë (ligjore) në proces e cila mund të ketë efekt material në pasqyrat financiare.
Të gjitha detyrimet, si ato aktuale ashtu edhe kontingjente, dhe të gjitha garancitë që u kemi dhënë palëve të
treta janë regjistruar dhe/ose shpalosur në mënyrën e duhur.
Të gjitha huatë për palët e jashtme janë regjistruar dhe/ose janë shpalosur, sipas rrethanave.
Nuk ka pasur asnjë transaksion pas përfundimit të periudhës i cili do të kërkonte korrigjim ose shpalosje në
pasqyrat financiare apo në shënimet e tyre.
Komunat duhet të dërgojnë raportet te komisioni për buxhet dhe financa të Asamblesë Komunale.
Sipas mendimit tonë, pasqyrat financiare të konsoliduara që janë të bashkangjitura paraqesin një prezantim të
vërtetë dhe të paanshëm të financave dhe transaksioneve financiare për vitin e përfunduar me 31 dhjetor 2007
të KUVENDI KOMUNAL, FUSHË KOSOVË
Data:
Nënshkrimi dhe vula: ________________
Burim Berisha
KRYETARI I K.K. F.K.
18
III
Neni 9. Raporti i Buxhetit
Raport buxheti
Buxheti fillestar Buxheti me Rishikim Buxheti Përfundimtar Ndryshimet Ndryshimet Ndryshimet
Përshkrimi Rreg.2006/61 Urdh.Admin. 2007/xx SIMFK në, % në, % në, %
a b c d e=c/b f=d/b g=d/c
10+21 10+21 10+21+22
Gjithsej Buxheti 2007
2,908,745 2,964,288 3,303,669.55 1.01% 1.13% 1.11%
Rrogat dhe Pagat 1,758,914 1,774,871 1,779,507.67 1.00% 1.01% 1.00%
Mallrat dhe Sherbimet 338,622 338,623 381,757.21 1.00% 1.12% 1.12%
Shpenzimet Komunale 112,223 112,223 131,049.29 1.00% 1.16% 1.16%
Subvencione dhe Transferet 30,000 30,000 30,000.00 1.00% 1.00% 1.00%
Investimet Kapitale 668,986 708,571 981,355,38 1.05% 1.46% 1.38%
Raport buxheti duke perfshirë edhe
grantet donatore
Buxheti Buxheti me Buxheti
fillestar Rishikim Përfundimtar Ndryshimet Ndryshimet Ndryshimet
Urdh.Admin.
Përshkrimi Rreg.2006/61 2007/xx SIMFK në, % në, % në, %
a b c d e=c/b f=d/b g=d/c
Gjithsej Buxheti 2007 10+21+22+45+65
2,908,745 2,964,288 3,435,712.30 1.01% 1.18% 1.15%
Granti I përgjithshem 2,208,745 2,264,288 2,348,921.18 1.02% 1.06% 1.03%
Të hyrat vetanake 2007 700,000 700,000 746,988.48 1.00% 1.06% 1.06%
Të hyrat vetanake të bartura nga viti 2006 207,759.89
Grantet e Brendshme 39,902.00
Grantet e Jashtme 92,140.75
Raport i ekzekutimit të Buxhetit
Buxheti fillestar Buxheti Përfundimtar Pagesat Progresi Progresi
Përshkrimi shen. Rreg.2006/61 SIMFK në, % në, %
A b c d e=d/b f=d/c
Gjithsej Pagesat 1+2+3
2,908,745 3,303,669.55 2,931,426.05 1.00% 0.94%
Pagesat nga Granti i Përgjithshem 1 2,208,745 2,348,921.18 2,170,114.08
Rrogat dhe Pagat 1,758,914 1,779,507.67 1,752,683.40
Mallrat dhe Sherbimet 284,218 284,215.51 282,210.81
Shpenzimet Komunale 40,389 40,389.00 40,383.00
Subvencione dhe Transferet
Investimet Kapitale 125,224 244,988.48 94,836.87
Pagesat nga të hyrat vetanake 2007 2 700,000 746,988.48 556,693.26 0.79% 0.745
Rrogat dhe Pagat 54,404 58,756.44 53,026.26
Mallrat dhe Sherbimet 71,834 71,834.00 67,570.63
Shpenzimet Komunale 30,000 30,000.00 29,950.00
Subvencione dhe Transferet 543,762 586,398.07 406,147.06
Investimet Kapitale
Pagesat nga të hyrat vetanake të bartura 2006 3 207,759.89 204,618.02 0.98%
Rrogat dhe Pagat
Mallerat dhe Sherbimet 38,785.29 38,653.19
Shpenzimet Komunale 18,826.29 18,816.52
Subvencione dhe Transferet
Investimet Kapitale 150,148.31 147,148.31
Pa
20
Raport i Pagesave sipas Programeve
Zyra e Kryetarit Zyra e Administrata Kultur Rini Sport
Përshkrimi shen. 1 Kryeshefit 2 3 Ekonomi 4 5 Gjithsej Pagesat
a b c d e f f=b+c+d+e+f ….
Gjithsej Pagesat 1+2+3
92,027.44 14,864.62 109,541.41 250,996.45 98,348.79 565,778.71
Pagesat nga Granti i Përgjithshem 1 80,326.33 14,864.62 96,670.99 57,672.95 49,048.49 298,583.38
Rrogat dhe Pagat 65,295.05 6,615.00 78,606.83 43,618.05 45,004.07
Mallrat dhe Sherbimet 15,031.28 8,249.62 18,064.16 8,254.30 4,047.42
Shpenzimet Komunale
Subvencione dhe Transferet
Investimet Kapitale 5,800.60
Pagesat nga të hyrat vetanake 2007 2 11,701.11 135,248.60 26,946.30 173.896.01
Rrogat dhe Pagat
Mallrat dhe Sherbimet 11,701.11 4,300.30
Shpenzimet Komunale
Subvencione dhe Transferet 29,950.00
Investimet Kapitale 105,298.60 22,646.00
Pagesat nga të hyrat vetanake te bartura 2006 3 12,870.42 58,074.90 22,354.00 93,299.32
Rrogat dhe Pagat
Mallrat dhe Sherbimet 12,870.42 17,999.00
Shpenzimet Komunale
Subvencione dhe Transferet
Investimet Kapitale 40,075.90 22,354.00
21
Raport i Pagesave sipas Programeve
Zhvillim
Ekonomik Agrokultur Sherbime
Përshkrimi shen. Urbanizem 6 Inspeksion 7 P.R.I.P 8 P.Zh. Rural 9 Publike 10 Gjithsej Pagesat
A g h i j k f=g+h+i+j+k….
Gjithsej Pagesat 1+2+3
332,275.23 27,028.85 7,796.68 13,067.79 293,216.79 673,385.34
Pagesat nga Granti i Përgjithshem 1 143,686.14 27,028.85 7,796.68 13,067.79 84,172.89 275,752.35
Rrogat dhe Pagat 41,364.76 21,941.48 6,662.25 10,873.80 19,112.10
Mallrat dhe Sherbimet 13,285.11 5,087.37 1,134.43 2,193.99 37,926.45
Shpenzimet Komunale 27,134.34
Subvencione dhe Transferet
Investimet Kapitale 89,036.27
Pagesat nga të hyrat vetanake 2007 2 97,703.44 205,444.14 303,147.58
Rrogat dhe Pagat
Mallrat dhe Sherbimet
Shpenzimet Komunale 24.945.12
Subvencione dhe Transferet
Investimet Kapitale 97,703.44 180.499.02
Pagesat nga të hyrat vetanake te bartura 2006 3 90,885.65 3,599.76 94,485.41
Rrogat dhe Pagat
Mallrat dhe Sherbimet 6,167.24
Shpenzimet Komunale 3,599.76
Subvencione dhe Transferet
Investimet Kapitale 94,718.41
22
Raport i Pagesave sipas Programeve
Zyra Lokale
Komuniteteve
Përshkrimi shen. Prokurim 11 12 EMC-ja 13 Arsim 14 Shendetesi 15 Gjithsej Pagesat
A l m n o p f=l+m+n+o+p
Gjithsej Pagesat 1+2+3
16,473.75 21,173.03 29,100.33 1,290,341.26 335,173.63 1,692,262.00
Pagesat nga Granti i Përgjithshem 1 16,473.75 21,173.03 29,100.33 1,227,443.45 301,587.79 1,595,778.35
Rrogat dhe Pagat 14,149.80 16,521.75 18,270.00 1,123,462.43 241,189.03
Mallrat dhe Sherbimet 2,323.95 4,455.53 10,830.33 103,981.02 47,345.85
Shpenzimet Komunale 195.75 13,052.91
Subvencione dhe Transferet
Investimet Kapitale
Pagesat nga të hyrat vetanake 2007 2 50,714.11 28,936.25 79,650.36
Rrogat dhe Pagat
Mallrat dhe Sherbimet 20,066.73 16,958.42
Shpenzimet Komunale 30,647.68 11,977.83
Subvencione dhe Transferet
Investimet Kapitale
Pagesat nga të hyrat vetanake te bartura 2006 3 12,183.70 4,649.59 16,833.29
Rrogat dhe Pagat 1,616.53
Mallrat dhe Sherbimet 10,567.17 4,649.59
Shpenzimet Komunale
Subvencione dhe Transferet
Investimet Kapitale
Totali i shpenzimeve te programeve 2,931,426.05
23
Raport i Pranimeve sipas Programeve
Kodi Gjithsej
Përshkrimi ekonomik Prokurimi 1 Administrat 2 Buxh.Fin. 3 Inspeksioni 4 Pranimet
f=b+c+d+e+
a b c d e ….
Gjithsej Pranimet
5,332.00 11,593.50 265,485.44 2,339.30 284,750.24
TAX CERTIFIKATAT E LINDJES 50013 2,293.00 2,293.00
TAX CERTIFIKATAT E KUROREZIMIT 50014 2,346.00 2,346.00
TAX CERTIFIKATAT E VDEKJES 50015 173.00 173.00
TAX CERTIFIKATA TJERA OFIQARISE 50016 1,060.00 1,060.00
TAX VERIFIKIMI DOK.TE NDRYSHME 50017 347.50 347.50
TAX ADMINISTRAT.PER FLETEKERKES 50019 2.00 5,374.00 44.00 201.00 5,621.00
TAX E PJESMARJES NE TENDER 50020 5,330.00 8,150.00 13.480
LIC.SHIT.NE RRUGE, KIOSQ & SHER 50202 17,422.75 17,422.75
TATIMI NE PRONE 40110 179,502.71 179,502.71
LIC.PER REGJISTRIM TE BIZNESIT 50204 46,097.50 46,097.50
LIC.TJERA PER AFARIZEM 50290 300.00 300.00
QIRAJA NGA OBJEKTET PUBLIKE 50408 13,968.48 13,968.48
GJOBAT NGA INSPEKTORATI 50104 2,138.30 2,138.30
LIC.REKLAMA E PUBL. NE PRO. PUBL. 50212
24
Kodi Sherbime Gjithsej
Përshkrimi ekonomik Pub.5 EMC-ja 6 Agrokultur 7 Gjeodez K.P 8 Pranimet
a f g gj h f=f+g+gj+h ..
Gjithsej Pranimet
4,600.50 5.00 4,765.00 30,022.00 39,392.50
TAX NDRRIMI I DESTINIMIT TOKES 50012 4,703.00 4,703.00
TAX CERTIFIKATAT E KUROREZIMIT 50014
TAX CERTIFIKATAT E VDEKJES 50015
TAX CERTIFIKATA TJERA OFIQARISE 50016
TAX VERIFIKIMI DOK.TE NDRYSHME 50017
TAX ADMINISTRAT.PER FLETEKERKES 50019 237.00 5.00 62.00 979.00 1,283.00
TAX E PJESMARJES NE TENDER 50020
LIC.SHIT.NE RRUGE, KIOSQ & SHER 50202
TATIMI NE PRONE 40110
LIC.PER REGJISTRIM TE BIZNESIT 50204
LIC.TJERA PER AFARIZEM 50290
QIRAJA NGA OBJEKTET PUBLIKE 50408
GJOBAT NGA INSPEKTORATI 50104
LIC.REKLAMA E PUBL. NE PRO. PUBL. 50212 4,363.50 4,363.50
LIC. SHERBIM PER SIGURI FIZIKE 50223 14,370.00 14,370.00
INSP RESPEKTIMI PL. URBANISTIK 50503 6.507.00 6,507.00
INSP AKTIV. NE PER MAT. E VE 50504 8,166.00 8,166.00
25
Kodi Gjithsej
Përshkrimi ekonomik Urbanizem 9 Shendetesi 10 Kult Rini 11 Arsim 12 Pranimet
a i j k l f=i+j+k+l
Gjithsej Pranimet
300,844.44 6,668.50 6,814.00 48,487.80 362,814.74
TAX NDRRIMI I DESTINIMIT TOKES 50012
TAX CERTIFIKATAT E KUROREZIMIT 50014
TAX CERTIFIKATAT E VDEKJES 50015
TAX CERTIFIKATA TJERA OFIQARISE 50016
TAX VERIFIKIMI DOK.TE NDRYSHME 50017
TAX ADMINISTRAT.PER FLETEKERKES 50019 253.00 24.50 11.00 288.50
TAX E PJESMARJES NE TENDER 50020
LIC.SHIT.NE RRUGE, KIOSQ & SHER 50202
TATIMI NE PRONE 40110
LIC.PER REGJISTRIM TE BIZNESIT 50204
LIC.TJERA PER AFARIZEM 50290
QIRAJA NGA OBJEKTET PUBLIKE 50408
GJOBAT NGA INSPEKTORATI 50104
LIC.REKLAMA E PUBL. NE PRO. PUBL. 50212 4,363.50 4,363.50
TAX KOMUNALE PER LEJE NDERTIMI 50009 182,898.34 182,898.34
TAX REGJISTRIMIN ETRASHIGIMIS 50011 106,905.00 106,905.00
LIC. NDERTIMI 50218 10,788.10 10,788.10
PARTICIPIMET NE ARSIM /SHENDETESI 50409 6,644.00 48,476.80 55,120.80
SHITJA E SHERBIMEVE 50401 120.00 120.00
SHFRYTEZIMI I PRONES PUBLIKE 50405 6,676.00 6,676.00
Totali i te hyrave vetanake 686,957.48
26
Pagesat nga Fondi i Përgjithshëm Klasifikimi Ekonomik
Rrogat dhe Mallrat dhe Shpenzimet Subvencionet Shpenzimet
10+21+22 Meditjet Sherbimet Komunale & Transferet Kapitale Totali
Mbrojtja Sociale 0.00
Klasifikimi Funksional
Shërbimet e Përgjithshme Publike 222,805.86 157,047.69 64,578.31 29,950.00 470,001.74 944,383.60
Mbrojtja 0.00
Rendi dhe Siguria Publike 18,270.00 4,738.25 23,008.25
Çështjet /mardhënjet Ekonomike 60,590.25 22,627.08 133,130.50 216,347.83
Mbrojtja e Mjedisit 0.00
Çeshtjet e Banimit dhe Komunitetit 41,364.76 1,089.97 42,454.73
Shëndetsia 241,189.03 64,178.87 29,209.78 334,577.68
Rekreacioni,kultura dhe Religjioni 42,001.07 5,562.42 45,000.00 95,563.49
Arsimi 1,123,462.43 118,645.98 32,982.06 1,275,090.47
TOTALI 1,752,683.40 2,126,573.66 126,770.15 29,950.00 648,132.24 2,931,426.05
Pagesat nga Fondi i Përcaktuar Klasifikimi Ekonomik
Rrogat dhe Mallrat dhe Shpenzimet Subvencionet Shpenzimet
31+45+65 Meditjet Sherbimet Komunale & Transferet Kapitale Totali
Mbrojtja Sociale 0.00
Klasifikimi Funksional
Shërbimet e Përgjithshme Publike 2,074.75 115,243.97 117,318.72
Mbrojtja 0.00
Rendi dhe Siguria Publike 0.00
Çështjet /mardhënjet Ekonomike 0.00
Mbrojtja e Mjedisit 0.00
Çeshtjet e Banimit dhe Komunitetit 0.00
Shëndetsia 1,116.00 1,116.00
Rekreacioni,kultura dhe Religjioni 1,116.00 1,116.00
Arsimi 0.00
TOTALI 0.00 4,306.75 0.00 0.00 115,243.97 119,550.72
Gjithesej me donacione 3,050,976.77
27
IV
Neni 10. Pasqyra e pranimit dhe pagesave në para të gatshme
Pasqyra e Pranimeve dhe Pagesave të Parave të Gatshme për Ministrinë e xx
Qeveria e Kosovës
Për vitin e përfunduar me 31 dhejtor 2007
Qeveria e përdor Sistemin e Llogarisë së Vetme të Thesarit për ti menaxhuar mjetet
2007 2006
Llogaria e Vetme e Thesarit Llogaria e Vetme e Thesarit
Pagesat Pagesat
nga palet e nga palet e
BKK THV BKK THV
treta te treta te
jashtme jashtme
Shen. € '000 € '000 € '000 € '000 € '000 € '000
PRANIMET
Ndarjet nga Fondi i Pergjithshem 2 2,170,114.08 761,311.97 2,287,570.81 680,435.13
Ndarjet nga Fondi me Qellime te Dedikuara
Grantet e Percaktuara te Donatoreve 3 119,550.72 68,363.23
Pranimet tjera 4
Totali i Pranimeve 2,289,664.80 761,311.97 - 2,355,934.04 680,435.13 -
PAGESAT
Operacionet
Pagat dhe Meditjet 5 1,752,683.40 1,757,578.83 5,063.05
Mallrat dhe Sherbimet 6 282,210.81 91,679.45 252,295.54 152,039.45
Sherbimet Publike 7 40,383.00 86,387.15 110,723.67
2,075,277.21 178,066.60 - 2,120,598.04 157,102.50 -
Transferet
Transferet dhe Subvencionet 8 29,950.00 11,999.77 35,470.00
Shpenzimet Kapitale
Prona, Ndertesa dhe Pajisjet 9 214,387.59 553,295.37 223,336.23 487,862.63
Pagesat tjera 10
Totali i Pagesave 2,289,664.80 761,311.97 - 2,355,934.04 680,435.13 -
-V-
Neni 11. Raporti i ekzekutimit të buxhetit
25
Buxheti fillestar Buxheti Final
(Ndarja) (Ndarja) Pagesat Buxheti Aktual Pagesat
A B C D=C-A E
Shenime € '000 € '000 € '000 € '000 € '000
Hyrja e parase se gatshme ne llogari te thesarit
tatimimi 12
Te hyrat vetanake 13 700.000.00 746,988.48 556,693.95 (143,306.00) 680,435.13
Grantet dhe ndihma 14 132,042.75 119,550.72 119,550.72
Pranimet kapitale 15
Fondi I Privatizimit 16
Tjera 17
Pranimet totale te mbledhura per BKK-ne 0.00 879,031.23 676,244.67 (23,755.28) 680,435.13
Daljet e parase se gatshme nga llogarite e thesarit 0.00
Pagat dhe meditjet 18 1,758,914.00 1,779,507.67 1,752,683.40 (6,230.00) 1,757,578.83
Mallrat dhe Sherbimet 19 338,622.00 386,303.96 373,890.26 35,268.00 252,295.54
Sherbimet publike 20 112,223.00 131,049.29 126,770.15 14,547.15 110,723.67
Transferet dhe Subvencionet 21 30,000.00 30,000.00 29,950.00 (50.00) 11,999.77
Shpenzimet kapitale 22 668,986.00 1,108,851.38 767,682.96 98,696.00 154,973.00
Fondi I privatizimit 23
Tjerat 24
Totali I pagesave I bere nga BKK nepermes te LlVTh 2,908,745.00 3,435,712.30 3,050,976.77 142,231.15 2,287,570.81
26
Grantet ne shume prej 132042.75 ketu hyn edhe granti i mbrendshem i bartur nga viti 2006, ne shume prej 1,725.00
Te hyrat e alokuara 746,988.48
Grantet dhe ndihmat 130,317.75
Total 877,306.23
Gjobat e gjykatave 25,746.46 te cilat priten te alokohen
Gjithesej 903,052.69
-VI-
Neni 12. Shpalosja e shenimeve
Shënimi 2 Ndarjet e Fondit të Përgjithshëm
2007 2006
BKK THV Totali
Klasifikimi ekonomik € '000 € '000 € '000 € '000
Pagat dhe mëditjet 1,779,507.67 1,779,507.67 1,757,578.83
Mallrat dhe Shërbimet 284,215.51 97,541.70 381,757.21 252,295.54
Shërbimet Publike 40,389.00 90,660.29 131,049.29 110,723.67
Subvencionet dhe transferet 30,000.00 30,000.00 11,999.77
Shpenzimet Kapitale 244,809.00 736,546.38 981,355.38 154,973.00
2,348,921.18 954,748.37 3,303,669.55 2,287,570.81
27
Shënimi 3 Grantet e Përcaktuara të Donatorëve
2007 2006
Klasifikimi ekonomik € '000 € '000
Pagat dhe mëditjet
Mallrat dhe Shërbimet 4,546.75 27,310.63
Shërbimet Publike
Subvencionet dhe transferet
Shpenzimet Kapitale 127,496.00 41,052.60
132,042.75 68,363.23
Shënimi 4 Pranimet tjera
Shënimi 5 Pagat dhe mëditjet
28
2007 2006
BKK THV Totali
Pershkrimi € '000 € '000 € '000 € '000
Pagesat nga FFK
Neto pagat 1,513,147.64 0.00 1,513,147.64 1,511,311.86
Tatimi nbe te hyra personale 52,065.41 0.00 52,065.41 53,046.31
Pagesa e kontributit pensional nga punedhenesi 83,178.94 0.00 83,178.94 83,682.23
Pagesa e kontributit pensional nga I punesuari 83,178.97 0.00 83,178.97 83,682.23
Pagesat per Sindikata -0.10% te 0.50% 251.04 0.00 251.04 59.04
Pagesat e punes jashte orarit 230.00 0.00 230.00
Paagesat ditore te parlamentareve dhe te punes se komisioneve 0.00 0.00
Shujtat 0.00 0.00
Pagesat e ndrimeve 0.00 0.00
pagesa me kontrat 0.00 0.00 8,299.06
Pjesemarja ne Kuvend 20,631.40 0.00 20,631.40 22,561.12
1,752,683.40 0.00 1,752,683.40 1,762,641.85
pagesa nga Granti
Pagat me orar te plote
Pagesa per pune jashte orarit
Pagesat e kontraktuara
0.00 0.00 0.00 0.00
Totali 1,752,683.40 0.00 1,752,683.40 1,762,641.85
29
Shënimi 6 Mallrat dhe Shërbimet
30
Telefona(me pak se 1000) 117.00
Kompjuter (me pak se 1000) 3,804.00 751.75
Paisje trafiku<1000 480.00 184.00
Paisje tjera<1000 9,311.04 395.50 11,064.00
Kompjuter ( 1000-5000) 1564.5 11,580.83
Paisje tjera (1000-5000) 5516.96
Furnizim per zyre 29,229.50 11,517.73 24,582.03
Furnizim ushqim dhe pije (jo dreka zyrtare ) 19,815.85 10,505.20 30,537.10
Furnizime mjeksore 11,172.00 17,089.80
Furnizim pastrime 23,566.05 269.80 8,106.90
furnizim me veshmbathje 987.00 1,783.00
Akomodim 2,514.90 211.50 2,180.00
Municion dhe arme zjarri 495.00
Vaj 368.75 312.00
Nafte per ngrohje qendrore 41,137.84 3,950.75 59,136.14
Vaj per ngrohje 15,130.88 312.00
Qymyr 5,000.00 13,500.00
Dru 4,999.97 16,696.22
Derivate per gjenerator 4,248.83 3,105.82 101.98
Karburant per vetura 19,253.80 13,589.94 32,655.76
Avans per udhtime zyrtare 2,000.00 1,645.50
Regjistrimi & sihurimi I automjetev 4,187.56 3,987.27 11,758.44
Mirembajtja & riparimi I automjetev 9,474.05 1,552.00 15,331.50
Mirembajtja e ndertesave 17,775.34 597.84 874.60
Mirembajtja e infrastruktures rrugore 3,324.00 2,641.80 8,200.00
Mirembajtja e molijeve dhe paisjes 1,127.00 618.00
Qiraja 900.00 560.00 3,836.00
Reklamat dhe konkurset 450.00 345.00 555.00
botimet e publikimeve 186.00 10,331.15 2,938.80
Dreka zyrtare 9,265.33 2,966.20 4,365.30
Sherbiemt e ndryshme intelektuale& keshillore 316.00
Mirembajtja e teknologjise informative 3,406.92 1,027.50
Interneti 1,196.00 4,427.00
282,210.81 91,679.55 0.00 404,334.99
Pagesat nga Grantet
Mirembajtja e ndertesave 3,190.75 27,310.63
Paisje specialistike mjeksore<1000 1,116.00
4,306.75 0.00 149,755.14
Totali 282,210.81 95,986.30 0.00 554,090.13
31
Shënimi 7 Shërbimet Publike
2007 2006
BKK THV Totali
Pershkrimi € '000 € '000 € '000 € '000
Shpenzimet per komunali te paguara nga FKK 40,383.00 86,387.15 126,770.15 110,723.67
Shpenzimet per komunali te paguara nga grantet
Totali 40,383.00 86,387.15 126,770.15 110,723.67
Shënimi 8 Transferet dhe Subvencionet
2007 2006
BKK THV Totali
Pershkrimi € '000 € '000 € '000 € '000
Pagesat nga FKK
Subvencionet
Subvencionet per entitetet publike kul.(teater, bibloteka) 16,599.50 16,599.50 5,849.00
Subvencionet per entitetet jo-publike 10,859.98 10,859.98 29,621.00
Pagesat per perfituesit individual 40.52 40.52
Subvencionet per entitetet publike 2,450.00 2,450.00
Pensionet invalidore
Pensionet ose ndihmat sociale
Pagat per invalidet e luftes
pagesat per familjet e viktimave te luftes
Pensionet e perkohshme te Trepces
0.00 29,950.00 29,950.00 35,470.00
Pagesat nga Grantet
Subvencionet
Subvencionet per entitetet publike
Subvencionet per entitetet jo-publike
Pagesat per perfituesit individual
0.00 0.00 0.00 0.00
Totali 0.00 29,950.00 29,950.00 35,470.00
32
Shënimi 9 Prona, Objekti dhe Pajisjet
33
2007 2006
BKK THV Totali
Description € '000 € '000 € '000 € '000
Pagesat nga FKK
Ndertesat 0.00
Ndertmi I rrugeve 83,703.63 352,541.80 436,245.43 430,796.36
Kanalizim 9,117.04 70,070.56 79,187.60 4,320.00
Struktura tjera 2,016.20 105,216.26 107,232.46 0.00
Ujesjellsi 23,146.75 0.00
Furnizim me rryme, gjenerim& transmi 2,320.00 0.00
Kapitalet tjera 0.00
94,836.87 553,295.37 622,665.49 435,116.36
Pagesat nga Grantet
Ndertesat 868.00 868.00 0.00
Ndertmi I rrugeve 29,177.00 29,177.00 0.00
Sistemi i ujiit dhe i hedhurinave 77,763.00 77,763.00 0.00
Sistemi I furnizimit me uje 7,435.97 7,435.97 0.00
85,198.97 30,045.00 115,243.97 68,363.23
Totali 180,035.84 583,340.37 737,909.46 503,479.59
Shënimi 10 Pagesat tjera
34
Shënimi 11 Harmonizimi i Ndarjeve fillestare dhe finale të buxhetit
35
Pershtatjet e Autorizuara nga LMFPP
Fondi
Rezerve I Pershtatjet e
Ndarja Fillestare PSSP dhe Ndarjet finale te buxhetit
Buxhetore neni 26 Neni 27 neni 28 Ndarja e THV-ve buxhetit fillestar
Kategoria e ndarjes € '000 € '000 € '000 € '000 € '000 € '000 € '000
Hyrjet
tatimimi 0.0%
Te hyrat vetanake 700,000.00 207,000.00 746,988.48 0.0%
Grantet dhe Ndihma 132,042.75 0.0%
Pranimet kapitale 0.0%
Fondi I Privatizimit 0.0%
Tjera 0.0%
700,000.00 0.00 0.00 0.00 207,000.00 879,031.23 25.6%
Daljet
Pagat dhe meditjet 1,758,914.00 1,779,507.67 0.0%
Mallrat dhe sherbimet 284,218.00 38,785.29 284,215.51 0.0%
Sherbimet publike 40,389.00 18,826.29 40,389.00 0.0%
Transferet dhe subvencionet 0.0%
Shpenzimet Kapitale 125,224.00 150,148.31 244,809.00 0.0%
Fondi I privatizimit 0.0%
Tjera 0.0%
Totali 2,208,745.00 0.00 0.00 207,759.89 0.00 2,348,921.18 6.3%
Shënimi 12 Tatimimi
36
Buxheti
fillestar
2007 2007 2006
%e
% e totalit Ndryshim
pershkrimi Shenime € '000 € '000 € '000 2007 it nga 2006
Doganat 12.1 % %
Administrata tatimore 12.2 % %
Tatimet tjera 12.3 % %
Totali - 0 0 0% %
Shënimi 13 Të hyrat vetanake
37
2007 2006
%e
Sheni % e totalit ndryshimi
Pershkrimi me € '000 € '000 2007 t nga 2006
Te hyrat nga insp.respektimi pl.urbanistik 13.1 6,507.00 % %
Te hyrat nga tatimi ne prone 179,502.71 % %
Te hyrat nga licencat ne rruge kiosqe &sherb 17,422.75 % %
e hyrat nga shitja e sherbimeve 120.00 % %
Te hyrat nga licencat per reklama publike ne pro. 4,363.50 % %
Te hyrat nga lic. Regjistrimin e biznesi 46,097.50 % %
Te hyrat lic. Ndertimore 10,788.10 % %
Te hyrat lic. Sherbim per siguri fizike 14,370.00 % %
Te hyrat nga participimi arsim/shendetesi 55,120.80 % %
Te hyrat nga qiraja nga objektet publike 13,968.48 % %
Te hyrat lic. Tjera per afarizem 300.00 % %
Te hyrat nga insp.aktiv. ne terr. Per matj.e ve 8,166.00 % %
Te hyrat nga gjobat e inspektoratit 2,138.30 % %
Te hyrat nga shfrytezimi I prones publike 6,676.00 % %
Te hyrat nga viti I kaluar 207,759.89 % %
Totali 573,301.03 737,461.87 0% %
Shuma prej 207,759.89 eshte shume e bartur nga te hyrat vetanake 2006 ne vitin 2007.
573,301.03
321,416.34
Gjithesej 894,717.37
Minus 207,759.89
38
Total te hyra ’07 686,957.48
13.1 Të hyrat administrative tatimore
2007 2006
Pershkrimi € '000 € '000
Tax e pjesemarrjes ne tender 5,330.00
Taksa rugore 8,150.00
Tax certifikatat martesore 2,346.00
Tax certifikatat tjera 1,060.00
Tax administrative per fletlerlese 7,210.50
Tax komunale per leje ndertimi 182,898.34
Tax regjistrimi ne trashegemise 106,905.00
Tax ndrrimi I destinimit te tokes 4,703.00
Tax certifikat e lindjes 2,293.00
Tax certifikat e vdekjes 173.00
Tax verifikim dok. Te ndryshem 347.50
Totali 321,416.34 0.00
Shënimi 14 Grantet dhe ndihma
39
2007 2006
Pershkrimi € '000 € '000
Donatoret e mbrendshem-Participimi i Qytetareve 39,902.00 29,436.00
Donatori i jashtem- Save dhe children 2,074.75 0.00
Donatori i jashtem- UNDP-ja 90,066.00 0.00
Totali i Granteve te Percaktuara nga Donatoret 132,042.75 29,436.00
Shënimi 15 Pranimet kapitale
40
Fitimet nga shitja
2007 2006
Natyra e aseteve € '000 € '000
Toka -
Ndertesa -
Infrastruktura -
Punishtja -
Paijsjet -
Totali 0 0
Shenimi 16 Fondi i privatizimit
Fitimet nga privatizimi
2007 2006
NPSH € '000 € '000
NPSH #1 -
NPSH #2 -
NPSH #3 -
NPSH #4 -
NPSH #5 -
Totali 0 0
41
Shënimi 17 Tjera
2007 2006
Natyra e pranimit € '000 € '000
Depozitat e lojes se llotarise
Depozitat e Komisionit Regulativ
Depozitat e ADD
Depozitat e Odes Speciale
Total 0 0
Shënimi 18 deri në Shënimin 24
Për dallim prej shënimeve 12 -17, këto shënime të vetmin qëllim e kanë sqarimin e dallimit material në kolonën D. SNKSP i bazuar në
para të gatshme kërkon të sqarohen dallimet materiale. Varësisht nga niveli i dallimeve, nuk kanë nevojë të gjitha kategoritë e ndarjes të
ofrojnë shpjegim, andaj përshtatjet në sistemin numërator mund të nevojiten. Kur të sqarohen dallimet të ndonjë kategorie të ndarjes, do të
kërkohet përmbledhja e natyrës së ndryshimit që ka përbërë ndryshim në atë kategori.
42
Neni 13. Obligimet raportuse sipas LMFPP
Neni 14. Shënimi 25 Pasqyra e faturave (obligimeve) të papaguara të organizates buxhetore
2007
Ofruesi Qellimi € '000
Publikime 18,162.95
Derivate te naftes 11,883.97
Te ndryshme 9,367.91
komunali 3,802.21
komunali 8,475.83
derivate te naftes 696.11
komunali 78,850.00
Derivate te naftes 5,468.64
Ushqim per qerdhe 9,336.10
Te ndryshme 2,136.60
Shtypi shkollor 1,194.00
komunali 1,692.34
Derivate te naftes 490.75
151,557.41
Neni 15. Shënimi 26: Huat dhe Avancat e pa arsyetuara
43
2007
Data e leshimit Nr I CPO Qellimi € '000
Totali 0
Neni 16. Shënimi 27: Përmbledhja e Aseteve jo-financiare në posedim të organizatës buxhetore
2007 2006
Klasifikimi i aseteve € '000 € '000
Punishte dhe Paisje
Toka
Toka
0 0
44
2007
Kategoria e ID Kategoria € '000
Totali 0
Shënimi 28 Përmbledhja e të hyrave vetanake të bartura
€ '000
Te hyrat vetanake te bartura nga vitit I kaluar 207,759.89
Plus Te hyrat vetanake te pranuara ne kete vit sipas shenimit 13 746,988.48
Totali ne dispozicion per ndarje ne vitin aktual 954,748.37
Minus Shuma e ndare per kete vit
Pagat dhe Meditjet
Mallerat dhe Sherbimet (91,679.45)
Sherbimet publike (86,387.15)
Transferet dhe subvencionet (29,950.00)
Shpenzimet kapitale (553,295.37)
Tjerart 0.00 (761,311.97) 0.00
Shuma e bartur 193,436.40
45
Neni 17. Shënimi 29: Detyrimet kontingjente
2007 2006
Natyra e detyrimeve kontingjente Arsyeja per detyrime € '000 € '000
46
REPUBLIKA E KOSOVES / REPIBUKA KOSOVA
REPUBLIC OF KOSOVA
KOMUNA E FUSHE -KOSOVES/OPSTINA KOSOV O-POLJE
MUNICIPALITY OF FlUSHE-KOSOVE .KOSOVO POI..IE
For: Office of the Auditor General
Through: Major, Municipality of F. Kosova
From: Directorate for FED
-
Subject: Explanation in regard to the Draft Audit Report of the Financial
Statements of the Municipality of Fushë Kosova
“2007 Financial Statements of the municipality were not copied from the “Free Balance”
System, but always we forgo with Excel spreadsheets where we were obliged to reconcile
with Treasury System at MEF every 3 months, and therefore our financial statements are
prepared based on Administrative Instruction 2007/08 and during the audit course the
Finance Office provided sufficient evidences for this. (Attached is the reconciliation
report between FMIS and budgetary organizations books for F.K Municipality)
” During the calculation of reimbursement for members of assembly, finance office has
calculated and decreased 20% from their reimbursement. To document this we attach
spreadsheet prepared in Excel with a CPO of Treasury/MEF.
“Since 2004-2006 we have worked based on economic codes of MEF, while from 2007-
2008 we work based on other codes of MEF (attached are the economic codes of MEF)”.
From: Procurement Office
Conclusion 5: Contract “Construction of Road Arbëria, H. Graiqefci, Bresje, Bardh i
Vogel, Vragoli” – The contract was signed on 2nd November 2007. At that date no funds
had been committed for this work. Funds for this project were committed on 8th November
2007 but only to the value of € 52,470 as opposed to the contract value of €77,474.
It is true that the contract is singed on 2nd of November but it is not true that there was no
commitment of funds. We have had a commitment amount of 13 044.60 € on 05.10.2007.
The contract signature without having commitment of funds is solely technical mistake
because we have not signed in any other cases the contracts without commitment of funds.
“IT equipment supply and maintenance” – the technical specification was prepared for
supply by units over a one year period. The following three bids were received:
Bids Price per item Calculated amount of
items supplied as per bid
price
First bid 3,848 18,056
Second bid 8,722 18,214
Third bid 10,578 14,746
A Contract of value 3,848 Euros was concluded with the first bid supplier on 27th April
2007. During the period of 27th April to 31st December 2007, the Municipality has paid
18,056 Euros to this supplier.
Our research concluded that the bid of the first company was manipulated downwards by
under pricing items that were never supplied
It is true that bill of quantity of IT official was made per units. This is not done deliberately
in order not to provide some of the items. Such bill of quantity is made due to inability to
ascertain the needs fro IT equipments. The purpose was to include with bill of quantity all
necessary equipments in order not to performed supply of IT equipments though the
procedure of price quotation or minimal value. Of course could happen that some items are
requested but not supplied.
