AUDIT REPORT ON THE FINANCIAL STATEMENTS OF THE MINISTRY - PDF by zag15981

VIEWS: 78 PAGES: 44

									REPUBLIKA E KOSOVËS/REPUBLIKA KOSOVA/REPUBLIC OF KOSOVA
ZYRA E AUDITORIT GJENERAL/KANCELARIJA GENERALNOG REVIZORA
                 OFFICE OF THE AUDITOR GENERAL




                                           Document No: 21.16.1-2007-08




AUDIT REPORT ON THE FINANCIAL STATEMENTS OF THE
MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED
                31 DECEMBER 2007




                     Prishtina, November 2008
                                       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. Asset Management

             5. Internal Audit

 Annexes

       I.       Financial Statements of the Ministry of Internal Affairs for the year ended 31
                December 2007.

       II.      MIA comments




                                                 2
List of abbreviations and acronyms

AG         Auditor General

CBK        Central Bank of Kosovo

CPO        Commitment Payment Order

IFAC       International Federation of Accountants

IPSAS      International Public Sector Accounting Standards

KCB        Kosovo Consolidated Budget

OAG        Office of the Auditor General

MIA        Ministry of Internal Affairs

SRSG       Special Representative of the Secretary- General

UNMIK      United Nations Mission in Kosovo




                                           3
I. EXECUTIVE SUMMARY
The Office of the Auditor General (OAG) carried out an audit of the Financial Statements of
the Ministry of Internal Affairs (MIA) for the year ended 31 December 2007.

In our opinion, the financial statements do not present a true and fair view, in all material
respects, of the financial position of the Ministry of Internal Affairs as of 31 December 2007,
and the results of its operations for the year in accordance with the International Public Sector
Accounting Standards for “Financial Reporting under the Cash Basis of Accounting”.

Our audit was carried out in accordance with international auditing standards issued by the
International Public Sector Accounting Standards Board of the International Federation of
Accountants and included such tests and procedures as we deemed necessary to arrive at an
opinion on the financial statements.

Our audit identified 7 key findings:

       1. Revenues of € 5,353,321 were not disclosed in the financial statements.

       2. The scope of the work of the internal audit unit was insufficient to enable us to
          place any reliance to its outputs when planning our audit activities.

       3. In a number of areas the MIA has not established adequate internal controls. These
          internal control weaknesses increase the risk of exposure to fraud, waste and abuse.

       4. Procurement activities were undertaken and implemented in contravention with
          relevant procurement regulations;

       5. The control and management of cash advances is weak; and

       6. There is inadequate management control over assets

We provide seven recommendations that we believe will assist management address these key
weaknesses and further improve the level of internal control within the organisation.




                                               4
II. INTRODUCTION

The Office of the Auditor General (OAG) is established 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:


        (i)     Whether the financial statements give a true and fair view of the accounts and
                financial affairs for the audit period;

        (ii)    Whether the financial records, systems and transactions comply with applicable
                statutes and regulations;

        (iii)   The appropriateness of internal control and internal audit functions;

        (iv)    The probity and propriety of administrative decisions taken within the audited
                 institution or entity; and

        (v)     All matters arising from or relating to the audit.

Based on Section 47.1 of Law No.03/L-048 on Public Financial Management and
Accountability – Auditor General shall prepare and submit to the Assembly a report on the
financial statements of budget organizations and public undertakings for the pervious 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 Section 3.3 of Law No.03/L-075 on the Establishment of the Office of the
Auditor General of Kosovo and Audit Office of Kosovo, the Auditor General shall provide to
the Assembly a report of the Regularity Audit of Kosovo Consolidated Budget not alter than 31
August of the year following the audit period.


III. STATUS OF PRIOR YEARS AUDIT RECOMMENDATIONS
This is the first audit of the financial statements of the Ministry of Internal Affairs as it was
only established during 2006. Therefore there were no prior year recommendations.




                                                 5
IV. AUDIT SCOPE

The OAG conducted an audit of the Ministry of Internal Affairs financial statements for the
year ended 31 December 2007.

The primary objective of this audit was to enable the OAG to express an opinion on whether
the MIA Financial Statements, presented in Annex I, give a true and fair view of the revenues
collected and expenses paid during the year ended on 31 December 2007 in accordance with
the International Public Sector Accounting Standards (IPSAS) for “Financial Reporting under
the Cash Basis of Accounting”.

The International Public Sector Accounting Standards Board of the International Federation of
Accountants (IFAC) is responsible for issuing IPSAS. The accuracy and completeness of the
financial statements and accompanying notes presented in Annex I are the responsibility of the
Ministry of Internal Affairs management.


V. AUDIT OPINION
The audit identified serious deficiencies in the MIAs internal control system including:

   •   Material unreported revenues; and
   •   Inadequate control of asset management and procurement procedures;

The nondisclosure in the financial statements of significant values for revenues allied to non
compliance with the PPL and other matters materially affected the fairness, truthfulness and
completeness of the financial statements for the year ended 31 December 2007.

Due to the limitations and weaknesses reported above, the financial statements are in our
opinion unreliable, inaccurate and do not present, in all material respects, a true and fair view
of the MIA financial position for the year ended 31 December 2007, and the results of its
operations for the year then ended in accordance with the IPSAS “Financial Reporting under
the Cash Basis of Accounting”.

VI. AUDIT APPROACH

Our audit of the MIA Financial Statements 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 from 22.04.2008 to 30.06.2008; however it was suspended till
19.05.2008 and then started on 07.07.2008 to 31.07.2008.
In order to fulfil our responsibilities, we have:


                                                6
     •   Reviewed the MIA financial statements against the approved budget for 2007;

     •   Determined whether the MIA 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;

     •   Assessed the independence and quality of work of the MIA Internal Audit unit to
         determine if their work could be relied upon for our audit purposes;


Our findings and conclusions are based upon the documentation and other information
provided to us during the course of our audit work. It is possible that additional information
existed but was not provided to us and, if provided, might have altered our findings.
With respect to the OAG’s audit opinion on the MIA Financial Statement, the ISA 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:

(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 under (a) could lead to a qualified opinion or a disclaimer of
opinion. The circumstances described under (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.



                                                7
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 public money. Their format requires additional disclosures and
explanations in the form of Notes that provides information to users.

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.

The AI states in section 16 – Non financial assets disclosures notes- that each organisation
must provide financial information on their fixed assets.

Law No. 2003/2 on “Public Financial Management and Accountability” regulates the
preparation and reconciliation of financial statements of entire budget organizations.
To comply with Law No. 2003/2 requires that:

           •   The Chief Financial Officer of a budget organization 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 organizations
               to the Auditor General for auditing.

These financial statements should be prepared based on the accounting records, which should
be maintained by each Budgetary Organization as defined by the Law No. 2003/02 as follows:

   •   Receipts of the budget organization;
   •   The outstanding liabilities of the budget organization;
   •   The assets of the budget organization;
   •   Appropriations;
   •   Adjustments to appropriations;
   •   Appropriations that have been made available to the budget organization for
       expenditure by means of allocated funds notices;
   •   The extent to which allocated funds of the budget organization have been recorded as
       committed funds; and
   •   Actual expenditures made.


                                                8
      •   Findings

In our opinion the 2007 Financial Statements are inaccurate and unreliable as they contain
incomplete information for Revenues and Assets at the year-end. We report our findings on
Revenues in a separate section of this report.


2.        Revenues
Public sector financial statements should provide information to help decision-making and
provide evidence of an organization’s accountability for its resources and transparency in the
use of government monies (IPSAS 1). Omission of material information could adversely affect
decisions made by the users who rely on these financial statements for guidance.

Findings

We identified that the MIA has not disclosed revenues of €5,353,321 in the financial statements

Conclusion

The non disclosure of material revenues in the financial statements provides evidence that the
MIA has not established appropriate procedures and controls that comply with the preparation
and reporting requirements of IPSAS. This omission materially impacts on the reliability of
the information shown in the financial statements.

Recommendation 1

      •   MIA should fully comply with the requirements of follow the Administrative
          Instruction 2007/08.
      •   MIA should establish an accounting system that will provide accurate and complete
          financial information. This will facilitate the preparation of annual financial statements
          in accordance with IPSAS.
      •   MIA should carry out monthly reconciliations between its own records and the Treasury
          Free Balance system.

3.        Expenditures
3.1       Petty Cash

Inadequacy of appropriate controls for managing petty cash is a clear violation of regulations
and could result in fraud and abuse. Safeguards should be in place to ensure effective
management control over this type of expenditure.

Findings

      •   Contrary to A1- Treasury’s Financial Rule and Instructions – 02 - Expenditure of Public
          Monies a payment totaling € 119.90 was paid to a supplier using three invoices to avoid
          the requirement that all expenditures exceeding € 100 must not be paid from petty cash.



                                                  9
      •   A payment of €49.20 was made for activities of the Interview Committee. However,
          the supporting documentation indicated that these expenditures were incurred on a
          Sunday.
      •   Several cases were identified where petty cash was used for the payment of car and/or
          photocopy maintenance expenditures. These will be reported in our Management letter


Conclusion

MIA has not established appropriate petty cash controls thereby increasing the risks of fraud,
waste and abuse. MIA is not complying with Treasury Guidance and Financial Rules and other
statutory requirements.

Recommendation 2

      •   MIA should ensure full compliance with the requirements of Admin Instruction-
          Treasury’s Financial Rule and Instructions – 02 on Expenditure of Public Monies

3.2       Capital expenditures (Procurement)

The Law on Public Procurement (PPL) 2003/17 as amended establishes the requirements that
must be followed for the use of public funds in the procurement activity. The general principles
of the PPL expect cost efficiency, effectiveness, equality and fairness for all procurement
contracts.

Findings

In 2007 the MIA had 117 procurements. We reviewed a sample of 16 from this population and
report the following examples of non-compliance with the PPL:

      •   Procurement No 21432906048221 the economic operators were not notified of their
          elimination from the tender process ;
      •   Procurement No 21432906048221 the Tender Evaluation Commission did not sign the
          Declaration under oath
      •   Procurements totaling €264,066.14 - the dates of the Commitment Payment Orders are
          later than the dates of the corresponding invoices.
      •   Procurement no 214148/07025/521 – contract value €93,965.68) - payment was paid
          despite the non-contractual delay of 9-months in completing the contract.
      •   Procurement no 214/07/065/111 – contract value € 159,950 - the performance security
          of 10% of the value of the contract is missing

Conclusion

We report instances of non-compliance with the Public Procurement Law and other relevant
regulations. We therefore conclude that there is a risk of exposure to the risk of misuse or waste
in managing the procurement processes.




                                               10
Recommendation 3

      •   The MIA should introduce revised internal control arrangements to ensure full
          compliance with the requirements of the Public Procurement Law and other relevant
          regulations.

3.3       Advance payments for travel expenses

Findings

In 2007 MIA made 50 advances for travel expenses. We reviewed a sample of 7 advances from
this population and report the following example of non-compliance with Financial Regulation
02 – Expenditure of Public Monies:

      •   An advance payment of €11,035.20 was cleared 36 days later than the required
          deadline.

Conclusion

Our finding leads us to conclude that there are weaknesses in the internal controls for this
category of expenditure. These weaknesses may lead to exposure to the risk of abuse,
mismanagement or waste of public funds.

Recommendation 4

      •   The MIA should initiate internal control arrangements to ensure that all advance
          payments are managed in full compliance with the requirements of Treasury Guidance
          02 – Expenditure of Public Money.

3.4       Wages and Salaries

Findings

We tested a sample of 23 personnel records for compliance with the required regulatory
framework. Our tests found no material errors and those findings of an immaterial nature will
be reported in our Management Letter.

Conclusion

We conclude that with the exception of immaterial findings that will be reported in our
Management Letter that the management of this category of expenditure was satisfactory.


3.5       Vehicle maintenance and repair

Findings

We report that MIA had entered into a contract for the maintenance and repair of vehicles.
However despite this contract, the MIA paid a total of €44,864.60 to non-contracted companies
for vehicle repairs.


                                              11
Conclusion

We conclude that our sample testing revealed a limited number of deviations from the
requirements of the PPL. However, with the exception of our finding above we concluded that
these have an immaterial impact on the presentation of the financial statements and therefore
shall report them in our Management Letter.



Recommendation 5

     •   MIA must provide an explanation why they engaged non-contracted suppliers for
         vehicle repair and maintenance when they had an extant contract in place.

4.       Asset Management
The Treasury Department issued Administrative Instruction No. 2005/11 regulating the
Management and Recording of Government Assets. This is based on Law 2003/2 - Public
Financial Management and Accountability. This regulatory framework is in place to ensure that
public assets are properly managed, recorded and safeguarded to minimize the risks of fraud,
misuse and waste.

Findings

Administrative Instruction 2005/11 “Management and Recording of Government Assets”
requires the completion of an annual inventory of all assets. However, we report that no
inventory check was performed in 2007 as a consequence assets were not verified either
physically or by valuation available at the MIA. The MIA assets register is considered to be
incomplete due to the exclusion of all assets valued under €1,000. Finally we report that
contrary to requirements assets with value below € 1000 do not have barcodes.

Conclusion

We conclude that in the absence of an annual inventory the asset value reported in the MIA
financial statements may be inaccurate.

Recommendation 6

     •   MIA must ensure that an annual inventory of all assets is carried out and that there is full
         compliance with the requirements of Law 2003/2 - Public Financial Management and
         Accountability and other relevant legal instruments.




                                                 12
5.      Internal Audit Unit
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. Management is responsible for establishing and maintaining a
system of internal controls.

Findings

        We interviewed the internal auditors and reviewed their reports. We report that the
        Internal Audit work is not based on any risk based approach and is poorly planned and
        executed.
        MIA has not established an Audit Committee as the Section 5.1 of the Law on Internal
        Audit defines

Conclusion

We concluded that we could not rely fully on the activities of the Internal Audit Unit when
conducting our audit.

Recommendation 7

•    The MIA should immediately begin the process of establishing an effective internal audit
     unit that plans and executes its work using a risk based methodology.
•    The MIA should establish and Audit Committee according to the Law on Internal Audit




                                              13
III
Neni 9. Raporti i Buxhetit për Ministrinë e Punëve të Brendshme/2007

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

Gjithsej Buxheti 2007
                                   5,354,268.00        6,228,760.00               6,398,303.23               1.163%           1,19%           1.02%
Rrogat dhe Pagat                  1,663,327.00         1,781,770.00               1,781,770.13               1.071%           1.071%
Mallrat dhe Sherbimet             1,880,941.00         2,537,914.00               2,707,915.00               1.34%             1.43%
Shpenzimet Komunale                150,000.00          204,076.00                 203,618.10                 1.36%             1.35%
Subvencione dhe Transferet                             10,000.00                  10,000
Investimet Kapitale               1,660,000.00         1,695,000.00               1,695,000.00               1.02%            1.02%




 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                            5,354,268.00     6,228,760.00           6,398,303.23       1.16%            1.19%           1.02

 Granti I përgjithshem                            5,354,268.00     6,228,760.00           6,398,303.23       1.16%            1.19%           1.02%
 Të hyrat vetanake 2007
 Të hyrat vetanake të bartura nga viti 2006
 Grantet e Brendshme
 Grantet e Jashtme
Raport i ekzekutimit të Buxhetit

                                                         Buxheti fillestar   Buxheti Përfundimtar        Pagesat     Progresi         Progresi
Përshkrimi                                      shen.      Rreg.2007/61                   SIMFK                        në, %            në, %
a                                                                       b                      c               d       e=d/b            f=d/c
Gjithsej Pagesat                                1+2+3   5,354,268.00         6,398,303.23           5,598,916.93   1.04%        87%


Pagesat nga Granti i Përgjithshem                   1
 Rrogat dhe Pagat                                       1,663,327.00          1,781,770.13          1,688,517.94   1.01%         94%
 Mallrat dhe Sherbimet                                  1,880,941.00         2,707,915.00           2,573,062.24   1.36%        95%
 Shpenzimet Komunale                                      150,000.00           203,618.00             200,010.62   1.33%        98%
 Subvencione dhe Transferet                                                      10,000.00              5,250.00                 52%
 Investimet Kapitale                                    1,660,000.00         1,695,000.00           1,132,076.13   0.68%        66%

Pagesat nga të hyrat vetanake 2007                  2
 Rrogat dhe Pagat
 Mallrat dhe Sherbimet
 Shpenzimet Komunale
 Subvencione dhe Transferet
 Investimet Kapitale

Pagesat nga të hyrat vetanake të bartura 2006       3
 Rrogat dhe Pagat
 Mallerat dhe Sherbimet
 Shpenzimet Komunale
 Subvencione dhe Transferet
 Investimet Kapitale




                                                                              15
Raport i Pagesave sipas Programeve

                                                                                                                               Qendra e
                                                                                      Dep.regjist.civil                       Alarmimit
                                                       Zyra e     Administrata                     dhe       Inspektorati            dhe
Përshkrimi                                 shen.      Ministrit     Qendrore         Regj.automjeteve             Policor     Kordinimit       Gjithsej Pagesat
a                                                                                b                   c                 d                   e   f=b+c+d+e+ ….
Gjithsej Pagesat                           1+2+3   125,735.53     1,727,608.47       1,837,176.10         533,134.83        1,375,262.00       5,598,916.93


Pagesat nga Granti i Përgjithshem              1
 Rrogat dhe Pagat                                  67,650.81      257,472.82         958,310.42           168,240.27        236,843.62         1,688,517.94
 Mallrat dhe Sherbimet                             58,084.72      718,249.05          596,435.88          249,109.15        951,183.44         2,573,062.24
 Shpenzimet Komunale                                               64,486.60          44,342.17            24,835.41         66,346.44           200,010.62
 Subvencione dhe Transferet                                         5,250.00                                                                       5,250.00
 Investimet Kapitale                                              682,150.00         238,087.53            90,950.00        120,888.50         1,132,076.13

Pagesat nga të hyrat vetanake 2007             2
 Rrogat dhe Pagat
 Mallrat dhe Sherbimet
 Shpenzimet Komunale
 Subvencione dhe Transferet
 Investimet Kapitale

Pagesat nga të hyrat vetanake te bartura
2006                                           3
  Rrogat dhe Pagat
  Mallrat dhe Sherbimet
  Shpenzimet Komunale
  Subvencione dhe Transferet
  Investimet Kapitale




                                                                       16
Raport i Pranimeve sipas Programeve

                                                                                        Dep.regjist.civil                          Qendra e
                                                                   Administrata                      dhe                      Alarmimit dhe
                                          Kodi            Zyra e     Qendrore-        Regj.automjeteve-      Inspektorati       Kordinimit-          Gjithsej
 Përshkrimi                           ekonomik   Ministrit-11414         11314                    14800     Policor-32900       32700-32800          Pagesat
                                                                                                                                                f=a+b+c+d+e
 a                                                      a                         b                    c                 d                  e             ….
 Gjithsej Pranimet                       1+2+3   139,433.00        1,836,419.00       2,354,551.13          582,914.00       1,485,444.00       6,398,303.13


     Rrogat dhe Pagat                   111      74,656.00         273,016.00         993,282.13            185,000.00       255,816.00         1,781,770.13
     Mallrat dhe Sherbimet              130      64,777.00         787,903.00         615,669.00            277,014.00       962,552.00         2,707,915.00
     Shpenzimet Komunale                132                         65,500.00         45,600.00             25,900.00        67,076.00            203,618.00
     Subvencione dhe Transferet         200                         10,000.00                                                                      10,000.00
     Investimet Kapitale                300                        700,000.00         700,000.00            95,000.00        200,000.00         1,695,000.00
Pagesat nga Fondi i Përgjithshëm                                                              Klasifikimi Ekonomik
                                                                Rrogat dhe     Mallrat dhe      Shpenzimet    Subvencionet    Shpenzimet
                                                                 Meditjet      Sherbimet        Komunale      & Transferet     Kapitale         Totali


                           Mbrojtja Sociale                                                                                                          0.00
  Klasifikimi Funksional


                           Shërbimet e Përgjithshme Publike     1,688,517.94   2,573,062.24      200,010.62        5,250.00   1,132,076.93   5,598,916.93
                           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                                                                                                                0.00
                           Rekreacioni,kultura dhe Religjioni                                                                                        0.00
                           Arsimi                                                                                                                    0.00
                           TOTALI                               1,688,517.94   2,573,062.24      200,010.62        5,250.00   1,132,076.93   5,598,916.93




                                                                                      18
IV

 Neni 10. Pasqyra e pranimit dhe pagesave në para të gatshme
                                                                                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      5,598,916.93                          3,207,691.24
   Ndarjet nga Fondi me Qellime te Dedikuara
        Grantet e Percaktuara te Donatoreve     3
   Pranimet tjera                               4

 Totali i Pranimeve                                    5,598,916.93       -           -      3,207,691.24       -           -

 PAGESAT
   Operacionet
       Pagat dhe Meditjet                       5      1,688,517.94                            840,892.11
       Mallrat dhe Sherbimet                    6      2,573,062.24                          1,494,913.79
       Sherbimet Publike                        7        200,010.62                            109,053.69
                                                       4,461,590.80       -           -      2,444,859.59                   -

     Transferet
          Transferet dhe Subvencionet           8         5,250.00

     Shpenzimet Kapitale
         Prona, Ndertesa dhe Pajisjet           9      1,132,076.13                           762,831.65

     Pagesat tjera                              10

 Totali i Pagesave                                     5,598,916.93       -           -      3,207,691.24                   -
         -V-
         Neni 11. Raporti i ekzekutimit të buxhetit

                                                             Buxheti
                                                             fillestar   Buxheti Final                Buxheti
                                                             (Ndarja)      (Ndarja)       Pagesat     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
    Grantet dhe ndihma                               14
    Pranimet kapitale                                15
    Fondi I Privatizimit                             16
    Tjera                                            17
Pranimet totale te mbledhura per BKK-ne                                                                                      -

Daljet e parase se gatshme nga llogarite e thesarit                                   -
     Pagat dhe meditjet                             18       1,663,327        1,781,770   1,688,518      25,191      840,892
     Mallrat dhe Sherbimet                          19       1,880,941        2,707,915   2,573,062     692,121    1,494,914
     Sherbimet publike                              20         150,000          203,618     200,011      50,011      109,054
     Transferet dhe Subvencionet                    21                           10,000       5,250       5,250
     Shpenzimet kapitale                            22       1,660,000        1,695,000   1,132,076    (527,924)    762,832
     Fondi I privatizimit                           23
     Tjerat                                         24
Totali I pagesave I bere nga BKK nepermes te LlVTh           5,354,268        6,398,303   5,598,917    244,649     3,207,691




                                                                         20
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                  1,781,770               1,781,770     840,892
Mallrat dhe Shërbimet               2,707,915               2,707,915    1,494,914
Shërbimet Publike                    203,618                  203,618     109,054
Subvencionet dhe transferet            10,000                  10,000
Shpenzimet Kapitale                 1,695,000               1,695,000     762,832
                                    6,398,303       -       6,398,303    3,207,691




Shënimi 3     Grantet e Përcaktuara të Donatorëve



                                                  2007            2006
Klasifikimi ekonomik                             € '000         € '000
Pagat dhe mëditjet
Mallrat dhe Shërbimet
Shërbimet Publike
Subvencionet dhe transferet
Shpenzimet Kapitale
                                                        -           -




Shënimi 4     Pranimet tjera




                                         21
Shënimi 5            Pagat dhe mëditjet

                                                                                     2007                2006
                                                                     BKK          THV       Totali
                                Pershkrimi                           € '000       € '000    € '000       € '000

Pagesat nga FFK
Neto pagat                                                           1,473,688          -   1,473,688    735,300
Tatimi nbe te hyra personale                                            53,886          -      53,886     25,536
Pagesa e kontributit pensional nga punedhenesi                          80,406          -      80,406     40,030
Pagesa e kontributit pensional nga I punesuari                          80,406          -      80,406     40,026
Pagesat per Sindikata -0.10% te 0.50%                                      132          -         132
Pagesat e punes jashte orarit                                                           -           -
Paagesat ditore te parlamentareve dhe te punes se komisioneve                           -           -
Shujtat                                                                                 -           -
Pagesat e ndrimeve                                                                      -           -
Meditjet e kontraktuara                                                                 -           -
Pjesemarja ne Kuvend                                                                    -           -
                                                                     1,688,518          -   1,688,518    840,892
pagesa nga Granti
Pagat me orar te plote
Pagesa per pune jashte orarit
Pagesat e kontraktuara
                                                                              -         -            -            -

Totali                                                               1,688,518          -   1,688,518    840,892




                                                                22
      Shënimi 6             Mallrat dhe Shërbimet

                                                                                 2007                                 2006
                                                            BKK               THV                Totali
                                      Description           € '000            € '000             € '000               € '000

      Pagesat nga FKK
      Shpenzimet e udhetimit                                    72,146                                72,146             56,442
      Sherbimet e telekomunikmit                                59,718                                59,718             14,066
      Sherbimet kontraktuale                                   302,533                               302,533
      Kompenzimet per vijimin e gjykimeve                                                                  -
      Mobiljet dhe pajisjet                                    574,097                               574,097            721,822
      Shpenzimwet tjera                                        653,277                               653,277            323,150
      Lenda djegese                                            217,514                               217,514             57,925
      Avancat                                                   12,298                                12,298             12,250
      Sherbimet financiare                                                                                 -
      Mirembajtja dhe riparimet                                446,855                               446,855            237,619
      Qiraja                                                    86,488                                86,488             28,899
      Shpenzimet e marketingut                                  72,024                                72,024             31,138
      Shpenzimet e reprezentacionit                             76,113                                76,113             11,600
                                                             2,573,062              -              2,573,062          1,494,912
      Pagesat nga Grantet
      Shpenzimet e udhetimit
      Sherbimet e telekomunikmit
      Sherbimet kontraktuale
      Mobiljet dhe pajisjet
      Shpenzimwet tjera
      Lenda djegese
      Avancat
      Sherbimet financiare
      Mirembajtja dhe riparimet
      Qiraja
      Shpenzimet e marketingut
      Shpenzimet e reprezentacionit
                                                                       -            -                       -                    -

      Totali                                                 2,573,062              -              2,573,062          1,494,912




Shënimi 7 Shërbimet Publike

                                                                                          2007                                 2006
                                                                     BKK                THV               Totali
                                        Pershkrimi                   € '000             € '000            € '000             € '000

      Shpenzimet per komunali te paguara nga FKK                      200,011                              200,011           109,057
      Shpenzimet per komunali te paguara nga grantet

      Totali                                                          200,011                -              200,011          109,057




                                                       23
Shënimi 8 Transferet dhe Subvencionet

                                                                                  2007                            2006
                                                               BKK              THV              Totali
                                          Pershkrimi           € '000           € '000           € '000           € '000

      Pagesat nga FKK
      Subvencionet
      Subvencionet per entitetet publike
      Subvencionet per entitetet jo-publike                      5,250                             5,250
      Pagesat per perfituesit individual
      Pensionet bazik
      Pensionet invalidore
      Pensionet ose ndihmat sociale
      Pagat per invalidet e luftes
      pagesat per familjet e viktimave te luftes
      Pensionet e perkohshme te Trepces
                                                                5,250                    -        5,250                    -
      Pagesat nga Grantet
      Subvencionet
      Subvencionet per entitetet publike
      Subvencionet per entitetet jo-publike
      Pagesat per perfituesit individual
                                                                        -                -                -                -

      Totali                                                    5,250                    -        5,250                    -




           Shënimi 9 Prona, Objekti dhe Pajisjet

                                                                                    2007                                 2006
                                                               BKK                THV               Totali
                                      Description              € '000             € '000            € '000            € '000

      Pagesat nga FKK
      Ndertesat                                                 838,088                               838,088          254,389
      Ndertmi I rrugeve                                                                                     -                -
      Sistemi i ujiit dhe i hedhurinave                                                                     -                -
      Sistemi I furnizimit me uje                                                                           -                -
      Energjimi, gjenerimi, bartja dhe furnizimi                                                            -                -
      Makineria                                                  173,100                              173,100          464,450
      Kapitalet tjera                                            120,889                              120,889           43,903
                                                               1,132,076                     -      1,132,076          762,742
      Pagesat nga Grantet
      Ndertesat                                                                                                                 -
      Ndertmi I rrugeve                                                                                                         -
      Sistemi i ujiit dhe i hedhurinave                                                                                         -
      Sistemi I furnizimit me uje                                                                                               -
                                                                            -                -                -                 -

      Totali                                                   1,132,076                     -      1,132,076          762,742




           Shënimi 10                     Pagesat tjera




                                                          24
Shënimi 11       Harmonizimi i Ndarjeve fillestare dhe finale të buxhetit

                                                    Fondi
                                    Ndarja        Rezerve I                                                           Pershtatjet e
                                   Fillestare     PSSP dhe                           Ndarja e THV-   Ndarjet finale     buxhetit
                                   Buxhetore       neni 26     Neni 27    neni 28         ve          te buxhetit       fillestar
     Kategoria e ndarjes             € '000         € '000      € '000     € '000       € '000           € '000          € '000

     Hyrjet
     tatimimi                                                                                                                0.0%
     Te hyrat vetanake                                                                                                       0.0%
     Grantet dhe Ndihma                                                                                                      0.0%
     Pranimet kapitale                                                                                                       0.0%
     Fondi I Privatizimit                                                                                                    0.0%
     Tjera                                                                                                                   0.0%
                                                                                                                          #DIV/0!

     Daljet
     Pagat dhe meditjet               1,663,327      146,453     28,990     57,000                        1,781,770            0.0%
     Mallrat dhe sherbimet            1,880,941      870,000     11,973                                   2,707,914            0.0%
     Sherbimet publike                  150,000                  44,076                                     204,076            0.0%
     Transferet dhe subvencionet                                                                            10,000             0.0%
     Shpenzimet Kapitale              1,660,000                                                           1,695,000            0.0%
     Fondi I privatizimit                                                                                                      0.0%
     Tjera                                                                                                                     0.0%
     Totali                          5,354,268     1,016,453     85,039     57,000             0         6,398,760            19.5%
                                                                                                                                      V
ërejtje : Te kolona (fondi rezerv I PSSP dhe neni 26)shuma e cila figuron pasqyron mjetet te cilat kanë
hyrë në MPB për keto arsye:
      1.menaxhimi i krizes apo situate emergjente gjate stines se veres ne vlere prej (780,000.00€).në
kategorin ekonomike mallra dhe sherbime.(Vendim i Qeverisë)
      2.Transferi i të punësuareve nga Kuvendet Komunale ne QRA dhe QKRC (121,262€) pra jane
tranferuar mjetet buxhetore per 80 puntor ne kategorinë paga dhe meditje
      3.Transfer i Departamentit të Gjendjes Civile nga MSHP-ja ne MPB me 25 te punësuar dhe me nje
fond prej (paga dhe meditje 25,191.00 si dhe mallra dhe sherbime 11,973.00.
      4. Rritje ne kategorin ekonomike paga dhe meditje per dy linja buxhetore (32700-32800)me keto
mjete (19,087+9903)
      5.Rritje ne kategorin ekonomike komunali (32700) per keto shuma te mjeteve 44,076.00).
      6. Ndersa shuma e mjeteve(57,000.00€) qe figuron te neni 28 jane mjete qe jane dal nga MPB-ja nga
kategoria ekonomike e pagave (suficit) pas rishiqimit buxhetor.




                                                                25
Shënimi 12       Tatimimi

                                                         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




                                                                               2007        2006

                                                                                                                         %e
                                                                Sheni                                   % e totalit   ndryshimi
                           Pershkrimi                            me           € '000       € '000         2007        t nga 2006

      Te hyrat nga tatimi administritav                                13.1                                       %           %
      Te hyrat nga denimet-gjobat                                                                                 %           %
      Te hyrat nga licencat                                                                                       %           %
      e hyrat nga licencat e sherbimeve profesionale                                                              %           %
      Te hyrat nga licencat per shfrytezoimin e pyjeve                                                            %           %
      Te hyrat nga dokumentet e udhetimit                                                                         %           %
      Te hyrat nga kontributet                                                                                    %           %
      Te hyrat nga shitja e sherbimeve                                                                            %           %
      Te hyrat nga participimi                                                                                    %           %
      Te hyrat nga inspektimet                                                                                    %           %
      Te hyrat nga aviacioni civil                                                                                %           %
      tre hyrat nga kamata bankare                                                                                %           %
      Te hyrat nga politikat e sigurimit                                                                          %           %
      Te hyrat nga shfrytezimi I tokes                                                                            %           %
      Pranimet tjera                                                                                              %           %
      Te hyrat nga viti I kaluar                                                                                  %           %
      Te hyrat nga Sherbimet publke                                                                               %           %
      Totali                                                                           0            0            0%           %




                                                                26
13.1 Të hyrat administrative tatimore

                                                      2007            2006



                        Pershkrimi                    € '000          € '000

     Taksat nga regjistrimi I veturave                5,858,532     3,349,189
     Taksat nga lejet e vozitjes                        765,288         416,750
     Taksat nga Dokumentet e Udhetimit
     Pjesemarrja ne tender
     Taksa rugore                                     8,318,801     4,775,746
     Certifikatat martesore                             687,540
     Certifikatat tjera
     Autentifikimi I dokumenteve te ndryshme
     Taksat e gjykates
     Rikthimi I taksave te gjykates
     Totali                                           15,630,161      8,541,684




Shënimi 14   Grantet dhe ndihma

                                                               2007               2006



                         Pershkrimi                            € '000             € '000

     Emri i donatorit, sipas renditejes alfabetike                       -                 -
     Emri i donatorit, sipas renditejes alfabetike                       -                 -
     Emri i donatorit, sipas renditejes alfabetike                       -                 -
     Totali i Granteve te Percaktuara nga Donatoret                      0                 0




                                               27
Shënimi 15    Pranimet kapitale

                                                      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


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




                                        28
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.



Neni 13. Obligimet raportuse sipas LMFPP



Neni 14. Shënimi 25 Pasqyra e faturave (obligimeve) të papaguara të organizates buxhetore
                                                                                              2007
         Data e fatures Numri I Fatures   Ofruesi               Qellimi                    Shuma €
         05.12.2007    060314004561-119 Vala                                                 2,796.67
                                                                Shpenzimet e Numrave reming,Nëntor 2007
         30.11.2007               Dec-07 Kosovarja              Qiraja për Dhjetor 2007      3,480.00
         04.01.2008               Jan-08 Kosovarja              Qiraja për Janar 2008        3,480.00
         31.12.2007             101033.0 Shqiponja              Dreka zyrtare 2007             117.20
         31.12.2007             101018.0 Shqiponja              Dreka zyrtare 2007             123.30
         31.12.2007             101020.0 Shqiponja              Dreka zyrtare 2007             330.20
         31.12.2007             101019.0 Shqiponja              Dreka zyrtare 2007             618.30
         28.12.2007             100986.0 Shqiponja              Dreka zyrtare 2007             470.20
         31.12.2007             101021.0 Shqiponja              Dreka zyrtare 2007              41.70
         31.12.2007             101017.0 Shqiponja              Dreka zyrtare 2007             470.10
         31.12.2007             101016.0 Shqiponja              Dreka zyrtare 2007              40.00
         31.12.2007             101027.0 Shqiponja              Dreka zyrtare 2007              39.00
         31.12.2007             101026.0 Shqiponja              Dreka zyrtare 2007              32.80
         31.12.2007             101028.0 Shqiponja              Dreka zyrtare 2007              40.00
         31.12.2007             101025.0 Shqiponja              Dreka zyrtare 2007              27.20
         31.12.2007             101041.0 Shqiponja              Dreka zyrtare 2007              40.00
         31.12.2007             101039.0 Shqiponja              Dreka zyrtare 2007              89.95
         31.12.2007             101005.0 Shqiponja              Dreka zyrtare 2007              38.60
         30.12.2007             100837.0 Shqiponja              Dreka zyrtare 2007              90.00
         30.11.2007             100886.0 Shqiponja              Dreka zyrtare 2007             157.10
         30.11.2007             100885.0 Shqiponja              Dreka zyrtare 2007             467.40
         30.11.2007             100888.0 Shqiponja              Dreka zyrtare 2007             626.90
         30.11.2007             100887.0 Shqiponja              Dreka zyrtare 2007             959.00
         30.11.2007             100889.0 Shqiponja              Dreka zyrtare 2007              45.80
         30.11.2007             100811.0 Shqiponja              Dreka zyrtare 2007              44.00
         30.11.2007             100810.0 Shqiponja              Dreka zyrtare 2007              34.50
         30.11.2007             100804.0 Shqiponja              Dreka zyrtare 2007              50.00
         30.11.2007             100884.0 Shqiponja              Dreka zyrtare 2007              40.00
                                                                                            14,789.92




                                                     29
                                                                                                         2007
Data e fatures Numri I Fatures      Ofruesi               Qellimi                                     Shuma €
30.11.2007               100813.0   Shqiponja             Dreka zyrtare 2007                                  40.00
30.11.2007               100812.0   Shqiponja             Dreka zyrtare 2007                                  22.80
30.11.2007               100839.0   Shqiponja             Dreka zyrtare 2007                                  40.00
17.12.2007                   13.0   Britanika-ELT                                                        5,939.00
                                                          Perkthimi i materialeve shqip -anglisht, anglisht -shqip,shqip-serbisht
17.12.2007                   12.0   Britanika-ELT                                                        5,226.00
                                                          Perkthimi i materialeve shqip -anglisht, anglisht -shqip,shqip-serbisht
17.12.2007                   14.0   Britanika-ELT                                                           195.00
                                                          Perkthimi i materialeve shqip -anglisht, anglisht -shqip,shqip-serbisht
18.12.2007    167/A                 Lesna                 Blerja e mobiljev                              2,371.91
30.11.2007              854687.0    Pikolinao             Shtypi ditor për MPB;Nëntor 2007                  401.20
06.12.2007        160797522007.0    PTK-së                Shpenzimet e tel,KM,Dhjetor 2007                    31.11
07.01.2008        163636472008.0    PTK-së                Shpenzimet e te,DAQ-Dhjetor 2007               4,458.32
07.01.2008        163580192008.0    PTK-së                Shpenzimet e te,DAQ-Dhjetor 2007                  394.67
01.11.2007    47/07                 Tosi                  Pastrimi i veturave ,2007                         159.30
31.12.2007    71/07                 Tosi                  Pastrimi i veturave ,2008                         137.70
03.01.2008                 1-Aug    Tosi                  Pastrimi i veturave ,2009                         145.80
7.12.2007                11018.0    Art Shop              Blerja e tel.celular DAQ                          260.00
06.01.2008    06031400456/121       Vala                  Shpenzimet e tel.numrat reming ,Dhjetor 2007 885.50
31.12.2007                          Shqiponja             Dreka zyrtare 2007                               268.25
27.11.2007    007/07                Xhafer Bislimi        Qiraja për QRA -Gjilan;Nëntor                    419.76
31.12.2007    0337/07               Dilloni Benz          Qiraja për QRA -Fushë Kosovë;Dhjetor 2007        250.00
05.12.2007    0316/07               Dilloni Benz          Qiraja për QRA -Fushë Kosovë;Nëntor , 2007         250
7.11.2007     446/2007              Miri                                                                   82.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
9.11.2007     449/2007              Miri                                                                  149.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
12.11.2007    451/2007              Miri                                                                  113.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
3.10.2007     378/2007              Miri                                                                  102.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
8.10.2007     409/2007              Miri                                                                1,929.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
24.10.2007    428/2007              Miri                                                                  225.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
5.11.2007     444/2007              Miri                                                                  129.50
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
9.11.2007     450/2007              Miri                                                                  113.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
8.10.2007     383/2007              Miri                                                                  582.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
31.10.2007    437/2007              Miri                                                                   42.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
25.10.2007    432/2007              Miri                                                                  205.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
26.10.2007    433/2007              Miri                                                                  166.00
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
16.10.2007    414/2007              Miri                                                                1,107.50
                                                          Mirëmbajtja dhe riparimi I automjeteve;DRAPSH,DRGJC;QKRCTetor ,N
17.10.2007    415/2007              Miri                                                                   70.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2007
21.11.2007    467/2007              Miri                                                                  340.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2008
12.11.2007    454/2007              Miri                                                                   19.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2009
05.11.2007    440/2007              Miri                                                                  132.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2010
12.11.2007    453/2007              Miri                                                                   59.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2011
29.10.2007    435/2007              Miri                                                                  230.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2012
05.11.2007    441/2007              Miri                                                                   44.00
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2013
21.11.2007    464/2007              Miri                                                                  439.50
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2014
22.11.2007    475/2007              Miri                                                                  424.50
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2015
20.11.2007    463/2007              Miri                                                                  437.50
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2016
22.11.2007    473/2007              Miri                                                                  438.50
                                                          Mirëmbajtja dhe riparimi I automjeteve ;Tetor,Nëntor 2017
                                                                                                        29,475.32




                                                     30
                                                                                                2007
Data e fatures Numri I Fatures Ofruesi          Qellimi                                      Shuma €
11.01.2008               Jan-07    Menakon      Qiraja për QRA -Gjilan;Nëntor, 2007                 495.00
11.01.2008               Feb-07    Menakon      Qiraja për QRA -Gjilan;Nëntor,Dhjetor 2007          990.00
12.11.2007          550098416.0    PT-së        Shpenzimet e tel.-DRAPSH-,Gjilan,2007                38.00
12.11.2007          550014751.0    PT-së        Shpenzimet e tel.-DRAPSH-,Peje,2007                   6.33
06.12.2007          550017751.0    PT-së        Shpenzimet e tel.-DRAPSH-Dragash,2007                67.03
07.01.2007          550015706.0    PT-së        Shpenzimet e tel.-DSHR- Dhjetor 2007                949.15
06.12.2007          550015706.0    PT-së        Shpenzimet e tel.-DSHR - Nëntor 2007                795.83
                                   PT-së                                                          1,335.29
                                                Shpenzimet e tel.-DRGJC;Kaçanik,Dragash,Klinë,Gjilan,Istog,Obiliq,Kam
23.12.2007            1431698.0    KEK-u        Shpenzimet e energj elek.DRAPSH;,Gjakovë,           428.22
24.11.2007            2667078.0    KEK-u        Shpenzimet e energj elek.DRAPSH;Pejë                  6.75
22.09.2007            1910156.0    KEK-u        Shpenzimet e energj elek.DRAPSH- Mitrovicë           24.40
24.11.2007            2667077.0    KEK-u        Shpenzimet e energj elek.DRAPSH;Pejë                  6.75
23.12.2007            2023021.0    KEK-u                                                             54.50
                                                Shpenzimet e energj elek.DRAPSH; Vushtrri-Dhjetor 2007
23.12.2007            2022983.0    KEK-u                                                            266.24
                                                Shpenzimet e energj elek.DRAPSH; VMitrovicë-Dhjetor 2008
25.11.2007            2303959.0    KEK-u        Shpenzimet e energj elek.DRAPSH;,Gjilane            137.22
                                   Hib Petrol   Shpenzimet e karburanteve në DSHR ,Tetor 2007 2,681.77
                                   Lira         Pastrimi i automjeteve ,Tetor 2007                  127.20
12.12.2008    208/12               Pika 5 A     Furnizim me libra pertokoli e vula ne DRAPSH        661.25
21.11.2007    472/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 290.00
05.11.2007    443/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 567.00
06.11.2007    445/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 230.00
07.11.2007    447/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 111.00
08.11.2007    448/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 117.00
12.11.2007    452/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 335.50
13.11.2007    455/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 662.00
16.11.2007    460/2007             Miri         Mirëmbajtja dhe riparimi i automjeteve ,Tetor 2007 433.00
06.12.2007         16305412007.0   PTK-së       Shpenzimet e tel.në DME,Vushtrri-Nëntor 2007         45.06
06.12.2007        161083852007.0   PTK-së       Shpenzimet e tel.në DME,Gjilan-Nëntor 2007            8.00
08.07.2007         11548392006.0   PTK-së       Shpenzimet e tel.në DME,Viti Qershor 2007            65.18
15.05.2007        107543672006.0   PTK-së       Shpenzimet e tel.në DME,Viti Prill 2007              44.30
21.11.2007        158918812007.0   PTK-së       Shpenzimet e tel.në DME,Viti Tetor 2007              54.37
06.12.2007        161083862007.0   PTK-së       Shpenzimet e tel.në DME,Gjilan-Nëntor 2007            7.34
06.12.2007        160510722007.0   PTK-së       Shpenzimet e tel.në DME,Gjilan-Tetor 2007           517.50
06.12.2007        160598442007.0   PTK-së       Shpenzimet e tel.në DME,vushtrri Nëntor 2007         32.55
06.12.2007        160305402007.0   PTK-së       Shpenzimet e tel.në DME,vushtrri Nëntor 2007          8.00
06.12.2007        160948442007.0   PTK-së       Shpenzimet e tel.në DME,vushtrri Nëntor 2007         22.91
06.12.2007        160772562007.0   PTK-së       Shpenzimet e tel.në DME,vushtrri Nëntor 2007         25.19
                                                                                              12,646.83




                                                31
                                                                                                           2007
Data e fatures Numri I Fatures      Ofruesi            Qellimi                                          Shuma €
07.12.2007        163636342008.0 PTK-së                Shpenzimet e tel.në DME,Prishtinë Dhjetor 2007    1,402.23
                                    KEK-u              Shpenzimet e energj.elek.në DME,2007                320.75
12.11.2007                 1624.0   Hibi Petrol        Shpenzimet e derivateve ;Tetor 2008               3,051.28
07.01.2008          163857682008    PTK-së             Shpenzimet e tel.në DME;GjilanDhjetor 2007            6.69
07.01.2008          163259072008    PTK-së             Shpenzimet e tel.në DME;Prizren,Dhjetor 2007        517.50
07.01.2008          163857672008    PTK-së             Shpenzimet e tel.në DME;Gjilan Dhjetor 2007           8.00
07.12.2007                  11017   Art Shop           blerja e tel.celular ne DME                         688.00
30.11.2007                100807    Shqiponja          Dreka zyrtare 2007                                   21.00
31.12.2007                101007    Shqiponja          Dreka zyrtare 2007                                   36.70
30.11.2007                100806    Shqiponja          Dreka zyrtare 2007                                   50.00
31.12.2007                101008    Shqiponja          Dreka zyrtare 2007                                   20.10
12.12.2007                 166850   BPK                Regjistrimi i automjeteve,Dhjetor 2007               40.00
12.12.2007                 166875   BPK                Regjistrimi i automjeteve,Dhjetor 2007               40.00
12.12.2007                 166849   BPK                Regjistrimi i automjeteve,Dhjetor 2007               40.00
12.12.2007                 193574   BPK                Regjistrimi i automjeteve,Dhjetor 2007               20.00
12.12.2007                 193625   BPK                Regjistrimi i automjeteve,Dhjetor 2007               40.00
12.12.2007                 193573   BPK                Regjistrimi i automjeteve,Dhjetor 2007               20.00
07.12.2007                   1752   BPK                Regjistrimi i automjeteve,Dhjetor 2007               10.00
07.12.2007                   1753   BPK                Regjistrimi i automjeteve,Dhjetor 2007               10.00
07.12.2007                   1754   BPK                Regjistrimi i automjeteve,Dhjetor 2007               10.00
                112778422/0025724   IPKONET            Shpenzimet e internetit                           350.00 €
                              792   NIC HOLDING        Mirëmbajtja dhe riparimi I automjeteve ;            107.20
                         381/2007   NTP MIRI           Mirëmbajtja dhe riparimi I automjeteve ;            120.00
                112778422/0024520   IPKONET            Shpenzimet e internetit                                350
                          07-4556   ILIRKOSVA          Mirëmbajtja dhe riparimi i fotokopjuesve          2332.00
                          07-4557   ILIRKOSVA          Mirëmbajtja dhe riparimi I fotokopjuesve          4150.01
                 061011004951/121   VALA               Shpen.e telefonit reming                             70.53
                 061011004951/119   VALA               Shpen.e telefonit reming                            131.28
                          5503249   KEK                Shpenzimet e ene.elek.IPK-se 2007                     6.75
                          5503248   KEK                Shpenzimet e ene.elek.IPK-se 2007                     6.84
                          5503246   KEK                Shpenzimet e ene.elek.IPK-se 2007                     5.64
                          5503247   KEK                Shpenzimet e ene.elek.IPK-se 2007                   596.42
                          5428010   KEK                Shpenzimet e ene.elek.IPK-se 2007                    43.22
                          5428009   KEK                Shpenzimet e ene.elek.IPK-se 2007                     6.75
                          5428008   KEK                Shpenzimet e ene.elek.IPK-se 2007                 1169.53
                          5428007   KEK                Shpenzimet e ene.elek.IPK-se 2007                     7.42
                          5295403   KEK                Shpenzimet e ene.elek.IPK-se 2007                     6.75
                          5295406   KEK                Shpenzimet e ene.elek.IPK-se 2007                     6.75
                         474/2007   MIRI               Mirëmbajtja dhe riparimi I automjeteve ;            424.50
                         466/2007   MIRI               Mirëmbajtja dhe riparimi I automjeteve ;            340.00
                         465/2007   MIRI               Mirëmbajtja dhe riparimi I automjeteve ;            340.00
17.12.2007    frpOZr7LkN6J6         rakton         Shpenzime interneti                                     395.00
5.11.2007                442/2007   NTP.MIRI       Mirëmbajtja dhe riparimi I automjeteve ;                 39.00
12.11.2007                M100 26   CROATIA SIGURIMI
                                                   Shpenzimet e sigurimit të auto.                         444.36
                                                                                                        17,802.20
                                                                                      2007
Data e fatures   Numri I Fatures      Ofruesi            Qellimi                   Shuma €
28.07/2007                       9064 KIMITEX        Uniforma pëe zjarrfikës         575.00
31.10.2007                     100674 Shqipona       Dreka zyrtare                      6.50
07.01.2007       163580332008         PTK            Shpenzim telefoni                55.30
07.01.2007       163099872008         PTK            Shpenzim telefoni                54.98
31.12.2007       pn                   EKO-REGJIONI   Shepen. Mbeturinave              66.03
31.12.2007       pn                   HIDROREGJIONI Shpen. për ujë                    17.83
10.09.2007                        657 NIC HOLLDING   Mirëmbajtja e automjeteve ;     154.50
30.09.2007                     173025 KUR.MITROVICA Shpen. për ujë                    75.10
31.10.2007                     191544 KUR.MITROVICA Shpen. për ujë                    55.78
01.11.2007                     148771 KRUK.HIDROMORAVA për ujë
                                                     Shpen.                          833.87
31.11.2007       pn                   HIDROREGJIONI Shpen. për ujë                      3.85
31.10.2007       pn                   HIDROREGJIONI Shpen. për ujë                      2.00
30.11.2007       pn                   HIDROREGJIONI Shpen. për ujë                      2.00
21.12.2007                   1266174 HIDROSISTEMI-RADONIQpër ujë
                                                     Shpen.                          149.14
30.11.2007                     121686 BIFURKACIONI   Shpen. për ujë                     8.63
30.09.2007       pn                   UNITETI        Shepen. Mbeturinave              17.25
31.10.2007       pn                   UNITETI        Shepen. Mbeturinave              17.25
31.10.2007       35/10/7              ÇABRATI        Shepen. Mbeturinave              28.75
30.11.2007       35/11/7              ÇABRATI        Shepen. Mbeturinave              28.75
30.11.2007       pn                   EKO-REGJIONI   Shepen. Mbeturinave              66.03
31.10.2007       pn                   HIGJENA        Shepen. Mbeturinave                9.78
30.09.2007       pn                   AMBIENTI       Shepen. Mbeturinave              15.89
31.10.2007       pn                   AMBIENTI       Shepen. Mbeturinave              15.89
19.11.20087                      2297 KOSOVA SOT     Publikim                         423.2
06.12.2007                       2407 KOSOVA SOT     Publikim                         202.4
11.12.2007                       2423 KOSOVA SOT     Publikim                         202.4
12.12.2007                       2436 KOSOVA SOT     Publikim                         202.4
26.12.2007       .12/2007.            HOTEL ORA      Drekë zyrtare                    936.1
13.12.2007                       1624 KOHA           Publikim                          1012
13.12.2007                      30.07 SHPËTIMI       Mirmbajtja e apar. Zjarr.        230.8
24.12.2007                       2465 KOSOVA SOT     Publikim                          55.2
19.12.2007       .07-4618.            ILIR-KOSOVA    Servisi i forokopjeve            32.66
5.12.2007        111/P                FATMIRI COMERC Butan gas                           100
11.12.2007       .00158.              Qenda-Petrol   Dizel për ngrohje                 3780
27.11.2007       .00004.              GRESA          Drekë zyrtare                       253
09.11.2007       P/064/07             OFFICE 1 KOSOVAMaterial për zyre                740.5
31.12.2007       930/07               LAJM           Publikim                        102.35
10.12.2007       .06/07.              Fatosi         Paisje elektike                   3531
14.11.2007       A507/11/62           Kujtesa Net    Sherbim interneti              1078.13
14.11.2007       A507/11/63           Kujtesa Net    Sherbim interneti              1078.13
23.11.2007       .00009.              GRESA          Drekë zyrtare                    179.7
02.11.2007                    0.01808 DUKAGJINI      Sigurimi i autom.                724.5
15.10.2007                        741 nic HOLDING    Mirmbajtja e vet.                   116
12.01.2008                   2080685 KEK             Shpen. e rrymes                 234.41
                                                                                   17474.98




                                                33
                                                                                 2007
Data e fatures Numri I Fatures Ofruesi                Qellimi                 Shuma €
12.01.2008              2080724 KEK                   Shpen. e rrymes            66.31
14.01.2008    .08-150.          ILIR KOSOVA           Servisi i kompjuterve      28.75
23.01.2007    012-01/08         SA-DEKOR              Puna për QRA             16410.6
09.01.2008              2361805 KEK                   Shpen. E rrymes           769.85
07.01.2008    163253242008      PTK                   Shpen . Tel.                 7.3
22.01.2008    .01/08.           ANKER Sahatçiu        Paisje                       984
21.01.2007                 3052 KOSOVA SOT            Publikim                    55.2
31.12.2007               101006 Shqiponja             Pije                          50
01.12.2007    53/07             NT.KOS TECHNOLOGIES   Toner                     234.78
11.09.2007    52./07            NT.KOS TECHNOLOGIES   Toner                        110
31.12.2007              3112089 BENITA COMPANY        Dizel                         68
                                                                              18784.79




                                            34
Neni 15. Shënimi 26: Huat dhe Avancat e pa arsyetuara

                                                                           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
                                                                 2007
Kategoria e ID               Kategoria                          € '000




Totali                                                              0



Shënimi 28   Përmbledhja e të hyrave vetanake të bartura




                                                           36
Neni 17. Shënimi 29: Detyrimet kontingjente

                                                                  2007     2006
Natyra e detyrimeve kontingjente     Arsyeja per detyrime        € '000   € '000




                                                            37
Annex 2



          No. Comments by Ministry of Internal Affairs                           Auditors’ comments
          1     Revenues
                                                                                 The conclusions remain.
          1.1   We do not agree that MIA did not present accurate and            Since the revenues presented in the
                reliable statements, however the differences as stated by your   Treasury are recognized as MIA revenues
                side in amount of € 5,353,321.00 even is based and reported      it is necessary that reconciliation between
                continuously to the Treasury and maintained very accurate        Treasury and MIA takes place and
                statistics by the officials of Central Processing Centre (CPC)   respective disclosure of revenues into the
                were not disclosed in the financial statements fro the year      financial statements.
                2007. We inform you that CPC with MOU between MPS                We are delighted with the information that
                and MIA signed on 20.03.2006 by both Ministers and former        the UNIREFIT system has been
                Prime Minster jointly with other departments is transferred      introduced. This shows readiness of MIA
                within the MIA. After this MOU by MPS and MIA it is              Management to recognize weaknesses and
                submitted the documentation for number of employees,             undertake respective corrective measures
                budget, assets, etc which is designed by the commission          for implementation of recommendations
                established by both ministries and signed by both former         provided with the audit report.
                permanent secretaries. However, even the CPC as per
                memorandum has been transferred under the MIA, the budget
                and assets of MIA as per Section 4 still remain within the
                powers of UNMIK. Also the determination of tariffs for
                collection of taxes was reserve power of UNMIK. This is the
                reason why revenues were not disclosed into the financial
                statements for the year 2007. Now, with introduction of
                UNIREFIT system for collection of government revenues,
                MIA will have a unique system for all its revenues collected
                from the rendered services.




                                                                  38
2.    Petty cash

2.1   We agree with your recommendation that this has occurred            The conclusions remain.
      several times during the year, but this year we have attempted      MIA has acknowledged our finding.
      to eliminate this issue and continue to follow your
      recommendations that all payments to be performed through
      regular procedure, as well as the invoice paid on the day which
      was not working day is a technical mistake because in that
      week there were interviews which can be justified with files in
      the personnel sections regarding the payments fro car wash and
      purchase of toners. This has not occurred anymore in 2008.

3.    Capital expenditures (procurement)

3.1   Procurement No.21432906048221 – This recommendation                 The conclusions remain.
      stands for not informing bidders, but Procurement Office was        MIA has acknowledged our finding.
      not able to provide notification for elimination of bidders since
      bidders were presented as private persons without providing
      fax number or emails and for that they we were not able to
      inform them in writing about their elimination.
3.2   *Procurement No.21432906048221. We acknowledge only                 The conclusions remain.
      partially: The commission for evaluation of bids was                MIA has acknowledged our finding
      composed from three members, one from procurement office
      and two other members from MIA. Procurement officer has
      signed the declaration beginning of the year and we deem that
      it was not necessary that signs such declaration. Regarding
      other two members, it is true that in the files there is not
      declaration but we believe that this declaration under oath
      was signed. However, we do not exclude the possibility that
      this declaration was lost because this file and other files were
      moved out from MPS building in the premises at “Qafa”
      suburb and once again moved to another location.



                                                           39
3.3   Procurement amounting to 264,066.14 Euro. In future this      The conclusions remain.
      will be followed.                                             MIA has acknowledged our finding


3.4   Procurement No.214148/07025/521 Finding stands, but the        The conclusions remain.
      reasons are as follow:                                         MIA has acknowledged our finding.
      The time frame for construction in some cases could not have
      been followed because during the execution of works the
      Project Manager which was entitled to follow the timeframe
      for completion of works of works as per plan has concluded
      that it was necessary to perform the works as foreseen with
      the project and other new items, because of whether
      conditions since it was autumn-winter period when the works
      were executed. The procurement office due to the budget gap
      since it was not possible to commit those funds for additional
      works was not able to submit the request in time for
      authorization by Public Procurement Agency and with
      justifiable reasons this work was delayed and the funds
      appropriated for this work were carried forward into the next
      budget year 2008. Now the building is in use.
3.5   Procurement No.214/07/065/111                                  The conclusions remain.
      This recommendation can not stand:
                                                                     Section 60 clause 60.2 of PPL states
      During the purchase of vehicles we have requested              “contracting authority will request from
      performance security 10% of original contract. The amount of economic operator which is awarded with
      performance security deposited by the bidder is necessary and the contract of medium or big value to
      will be paid to contracting authority as a reimbursement for   deposit performance security as a
      substantial losses resulting from failure by economic operator precondition for signing and entry into

                                                       40
      during the contract signature to fulfill the contract conditions.   force of such contract….”
      However, economic operator during the contract signature has
      delivered at the same date and we have signed the contract at
      the same date in accordance with the bid.

      In this case there as no risk of losses by contracting authority
      therefore we have considered this performance security as
      unnecessary.

4.    Advance payment for travel expenditures
4.1   In 2007 there were some delays with clearance of advance            The conclusions remain.
      payments’ account, but during this year we attempted that           MIA has acknowledged our finding.
      this occurrence not to be repeated anymore as well we will
      put our efforts to implement your recommendations in fully.
5.    Vehicle maintenance and reparation
5.1   We agree that payments are made to economic operators               The conclusions remain.
      without contract agreement with MIA, but because that in 2007
      on 25.07.2007 it was decided By Kosovo Government for               All invoices and payments should be
      managing with emergent crisis due to high climate                   performed between MIA and economic
      temperature, the Head of Inter-ministerial Commission for           operator “MIRI” with whom the contract
      Managing with Emergent Crises was Minster of MIA and for            agreement was signed.
      that purpose Kosovo Government has appropriated funds for
      managing with this crisis which means that this was speared
      throughout Kosovo territory and that the payments were made
      with contract of Municipal Assemblies and Forest Agency.
      The management of this budget is made based on Decision No.
      567 dated on 02.08.2007.
6.    Asset management




                                                           41
6.1   MIA at the den of 2007 has established a commission for          The conclusions remain.
      assets registration and inventory check and after that all the   MIA has acknowledged our finding.
      documentations were submitted to the Office for Asset
      Registration in a software program available at MIA.
      The delays with entering the data in the software program is
      made because during the implementation we have had
      difficulties with software and due to the limited number of
      employees involved in assets register, however during 2008
      we have started to attach barcodes as well as we will put our
      efforts that this recommendation takes place as soon as
      possible.




7.    Internal Audit Unit
7.1   IUA determines its scope of work in coordination with            The conclusions remain.
      managerial staff of MIA ( until the establishment of Audit       We support the work performed by
      Committee) towards the accomplishment of strategic               internal auditors, however during our work
      objectives set by the MIA, always talking into consideration     we have ascertained some findings not
      Law on Internal Audit, audit manual of Central                   audited by the IAU, and therefore we
      Harmonization Unit. Dear gentlemen, despite the respect          could not have included those findings in
      towards OAG, we as IAU following the work and material           our audit report. For example, revenues
      evidences available at our disposal provide the following        from travel documents which left impact
      comment: “Your finding can not stand and has nothing to          on rendering our audit opinion.
      do with the reality”.

      The explanation from IUA on this is finding:



                                                          42
              - From the interview and good cooperation with audit
      team, it is worth to be mentioned that the opinion of our audit
      team was different regarding our work and our audit reports,
      and therefore it is unexpected to see substantial changes
      made in the audit’s team opinion.
              - Dear! Despite many works gathered until the
      constitution of Internal Audit Office, improper working
      conditions, insufficient staff, IAU has always performed its
      tasks on risk basis and good planning          (deviation from
      plan was due to a huge number of requests by Permanent
      Secretary) with good performance and utmost engagements
      of internal auditors.
              - IUA during 2007 in addition to other activities has
      prepared 4 audit reports and 5 working reports based on the
      requests of Permanent Secretary ending with 44
      recommendations and 5 conclusions all those which have
      been exposed to the risk of material, financial loss and other
      violation of legal provisions.

      The designation of working activities of IAU at MIA are not
      aimed that you rely during the planning stage of your audit
      activities.

7.2   IUA has informed in time senior management for The conclusions remain.
      establishment of Audit Committee of MIA, and in it is worth MIA has acknowledged our finding.
      to be mentioned that we found full understating and readiness
      for further cooperation to empower IAU role and its
      activities. Therefore we believe that despite many obligations
      of senior management staff we expect Audit Committee to be
      established soon as foreseen with the Law on Internal Audit.
      MIA has established IAU which will work continuously to
      improve effectiveness of work, properly planning and
      effective execution in coordination with senior management


                                                         43
staff of MIA- Audit Committee and Central Harmonization
Unit always taking into consideration the Law on Internal
Audit and other legal provisions related to internal audit.
The comment on abovementioned recommendation we as
IAU are not competent to provide and we deem that as such
is righteous and we do believe that this recommendation will
take place soon.




                                                 44

								
To top