vellezerit aliu

Transcription

vellezerit aliu

KPMG Albania Shpk Kosovo Branch
14, Sulejman Vokshi Street
Pristina, Kosovo
Telephone
Telefax
E-mail
Internet
+381(38)246771
+381(38)246772
[email protected]
www.kpmg.al
AUDIT REPORT
ON THE FINANCIAL STATEMENTS
OF THE MUNICIPALITYOF SKENDERAJ
FOR THE YEAR ENDED 31 DECEMBER 2012
Pristina, July 2013
KPMG Albania Shpk Kosovo Branch, a branch of KPMG Albania
Shpk, an Albanian limited liability company and a member firm of the
KPMG network of independent member firms affiliated with KPMG
International Cooperative (“KPMG International”), a Swiss entity.
Registered with the Kosovo
Business Registration Agency
with Business no. 70291840
TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................................................. 3
AUDIT SCOPE AND METHODOLOGY ........................................................................................................ 4
I.
AUDIT OPINION ....................................................................................................................................... 5
II. FINANCIAL STATEMENTS - COMPLIANCE WITH THE REPORTING FRAMEWORK ......... 7
II.1
II.2
COMPLIANCE WITH THE REPORTING FRAMEWORK .............................................................................................................. 7
QUALITY AND ACCURACY OF INFORMATION PRESENTED IN THE ANNUAL FINANCIAL STATEMENTS ............................................... 7
III. PRIOR YEAR RECOMMENDATIONS .................................................................................................. 8
IV. FINACIAL MANAGEMENT AND CONTROL ..................................................................................... 9
IV.1
IV.2
IV.3
IV.4
IV.5
IV.6
IV.7
V.
INTRODUCTION............................................................................................................................................................ 9
BUDGET PLANNING AND EXECUTION ............................................................................................................................... 9
CURRENT REPORTING AND TIMELINESS IN THE OVERALL BUDGET PROCESS ............................................................................. 10
REVENUES (INCLUDING OWN SOURCE REVENUES) ............................................................................................................. 10
EXPENDITURES .......................................................................................................................................................... 11
ASSETS .................................................................................................................................................................... 12
HANDLING OF DEBTS .................................................................................................................................................. 13
INTERNAL AUDIT SYSTEM ................................................................................................................ 14
V.1
V.2
INTERNAL CONTROL SYSTEMS....................................................................................................................................... 14
INTERNAL AUDIT FUNCTION ......................................................................................................................................... 14
VI. OVERALL CONCLUSION ON THE MANAGEMENT OF MUNICIPALITY OF SKENDERAJ 15
ANNEX 1 DIFFERENT TYPE OF AUDIT OPINIONS APPLIED BY KPMG IN THE ANNUAL AUDIT
REPORT 2012 ................................................................................................................................................... 16
ANNEX 2: PRIOR YEAR RECOMMENDATIONS .................................................................................... 17
ANNEX 3 MUNICIPALITY OF SKENDERAJ MANAGEMENT COMMENTS AND KPMG
RESPONSES ..................................................................................................................................................... 20
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Executive Summary
Introduction
KPMG has carried out an audit of the Annual Financial Statements (‘AFS’) of the Municipality of Skenderaj
(“Municipality”), on behalf of the Office of the Auditor General of Kosovo, for the year ended 31 December
2012.
This report summarises the key matters arising from our audit. We would like to thank the Mayor and his team
for their assistance during the audit process.
Our audit was carried out in accordance with international auditing standards issued by the International
Organisation of Supreme Audit Institutions (INTOSAI) and included such tests and procedures as we deemed
necessary to arrive at an opinion on the financial statements.
Our focus has been on whether the amounts and disclosures in the AFS are sufficient to give a reasonable
assurance that the financial statements are free from material misstatement, whether caused by fraud or error.
Our procedures included a review of the internal controls and accounting systems and procedures only to the
extent considered necessary for the effective performance of the audit. Our findings should not be regarded as
representing a comprehensive statement of all the weaknesses which exist, or all improvements which could be
made to the systems and procedures operated.
Our Overall conclusion on the Management of the Municipality is presented in Section VI of this report.
Internal Control
Our audit has identified weaknesses in several areas of financial management. These weaknesses are described
in more detail within the report.
Our conclusion is that the Municipality’s internal systems are not properly designed to eliminate evident
weaknesses and are not implemented as they should be.
In order to improve the functioning of the financial management system and internal controls, we recommend
the Municipality to ensure:
•
•
•
A comprehensive list of its property, plant and equipment is maintained and reviewed;
An automated billing system for all types of taxes is maintained; and
Measures are taken to increase the collection of revenues from various taxes.
Management of the Municipality was given the possibility to comment on the findings presented in this report.
Management has agreed to make all efforts to address all our recommendations.
Refer to Annex 3 for management’s comments to our recommendations and our responses to them.
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Audit scope and methodology
This audit relates to the annual financial statements of the Municipality of Skenderaj as at and for the year ended
31 December 2012.
It is the responsibility of the Municipality to prepare financial statements in accordance with Financial Rule no.
07/2011 and International Public Sector Accounting Standards (IPSAS) for “Financial Reporting under the Cash
Basis of Accounting”.
KPMG, on behalf of The Office of the Auditor General, is responsible for carrying out an annual audit on the
Municipality financial statements as at and for the year ended 31 December 2012.
An audit is an attestation of financial accounting, involving examination and evaluation of Financial Statements
and other financial records and provides assurance on:
•
Whether the financial statements give a true and fair view of the accounts and financial affairs for the
audit period;
•
Whether the financial records, systems and transactions comply with applicable laws and regulations;
•
The appropriateness of internal controls and internal audit functions; and
•
Any other significant matters arising from or relating to the audit.
In order to fulfil our responsibilities for the audit of the Municipality, we have undertaken the following
activities:
•
Compared the Municipality’s Annual Financial Statements against the approved budget as at and for
the year ended 31 December 2012;
•
Determined whether the Municipality’s Annual Financial Statements were prepared in accordance with
IPSAS “Financial Reporting under the Cash Basis of Accounting” and Financial Rule no. 07/2011;
•
Established a materiality level, as a threshold for assisting in determining the type of opinion to render
on the financial statements;
•
Used a combination of judgment and random sampling to select transactions for testing;
•
Undertook substantive testing of financial transactions; and
•
Relied on a combination of interviews, analytical reviews, document checking, and physical verification
to assess the validity and propriety of financial transactions.
In this report we summarise the audit findings and provide our opinion on the Annual Financial Statement as at
and for the year ended 31 December 2012.
INTOSAI set out specific criteria that govern the type of opinion that should be rendered regarding our audit
opinion for the Municipality’s annual financial statements.
These are set out more fully in Annex 1, which includes an extract from ISSAI 400.
4
I.
Audit Opinion
To Skenderaj Municipality
Pristina, 2 July 2013
We have audited the accompanying financial statements of Municipality of Skenderaj (“the Municipality”),
which comprise the statement of cash receipts and payments for the year ended 31 December 2012, a
comparison of budget and actual amounts, and a summary of significant accounting policies and other
explanatory notes.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with Cash Basis International Public Sector Accounting Standards (‘IPSAS’) Financial Reporting
Under the Cash Basis of Accounting and with the Financial Rule No. 07/2011 On Annual Reporting of
Budget Organizations. This responsibility includes the design, implementation and maintenance of internal
control relevant to the preparation and presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with the International Organisation of Supreme Audit Institutions (INTOSAI)
Fundamental Auditing Principles and Guidelines. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgement, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, internal control relevant to the entity's preparation and presentation of financial statements
is considered in order to design audit procedures that are appropriate in the circumstances, but not for the
purposes of expressing an opinion on the effectiveness of internal control. An audit also includes evaluating
the appropriateness of accounting policies used, the reasonableness of accounting estimates made by
management, as well as evaluating the presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Opinion
In our opinion, the financial statements present fairly in all material respects, the receipts and payments for
the year ended 31 December 2012 in accordance with Cash Basis International Public Sector Accounting
Standards (‘IPSAS’) Financial Reporting Under the Cash Basis of Accounting and with the Financial Rule
No. 07/2011 On Annual Reporting of Budget Organizations.
Emphasis of Matter
Without qualifying our opinion, we draw attention to Section 16 ‘Disclosure of property, plant and
equipment’. For certain properties, there could be uncertainty regarding ownership rights of the Municipality
and various other Kosovo Government Agencies, and lack of supporting ownership documentation. In
addition, due to lack of supporting documentation for the measurement of a significant part of these assets,
the Municipality sought to measure them at fair value based on a valuation performed by an internally
established committee. The valuation included only main municipal buildings and not all property, plant and
equipment.
5
II.
Financial Statements - Compliance with the Reporting Framework
Our review of the Annual Financial Statements (‘AFS’) considers both compliance with the reporting
framework and the quality and accuracy of the information recorded in the financial statements. We also
consider the Declaration made by the Chief Executive Officer and Chief Financial Officer when the draft
Annual Financial Statements are submitted to the Government.
The declaration regarding presentation of financial statements incorporates a number of assertions relating to
compliance with the reporting framework and the quality of information within the financial statements. A
number of the declarations are intended to provide assurance to the Government that all relevant information
has been provided to ensure that a comprehensive audit can be undertaken.
II.1
Compliance with the Reporting Framework
The requirements in LPFMA No. 03/L-048 and Financial Rule no. 07/2011.
•
The Municipality has prepared the financial statements according to Financial Rule 07/2011.
•
The Financial Statements have been signed by the Chief Administrative Officer and Chief Financial
Officer of the audited body;
•
The Financial Statements were signed within the required time frame on 31 January 2013 and
Submitted to Ministry of Finance (MF);
•
The Financial Statements were submitted to the Ministry of Finance only in the Albanian Language;
and
•
The Municipality has prepared and submitted regular quarterly reports to the Ministry of Finance
during 2012.
Recommendation 1
The Municipality should prepare Financial Statements in Serbian language.
II.2 Quality and Accuracy of Information Presented in the Annual Financial
Statements
Findings
The primary reliable source of information for the preparation of financial statements is Free Balance.
However, since Free Balance is not being used to record revenues from penalties, payments from third parties,
or outstanding invoices, it cannot solely be used to produce comprehensive financial statements for the year
ended 31 December 2012.
Recommendation 2
We recommend the Mayor ensures that the preparation of the Municipality’s financial statements should
include procedures and tools that are designed to ensure that information required is recorded, processed,
summarized and appropriately reported in the financial statements. Information on payments from third parties,
amounts receivable and outstanding invoices should be regularly updated and reviewed to ensure accuracy and
completeness of such disclosures in the financial statements.
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III.
Prior Year Recommendations
Our Report on the 2011 AFS included the following recommendations:
1. Prepare Financial Statements in Serbian language: to be addressed;
2. An automated billing system for all types of taxes should be put in place and measures should be taken to
increase the collection of revenues from various taxes and to regularly perform reconciliations for such
revenues: partly resolved: partly addressed;
3. Take further steps to improve controls over expenses and payments and strictly comply with Law on
Public Procurement No 03-L-241 in order to avoid irregularities: partly addressed;
4. Additional resources should be involved in the registration and valuation of the assets of the Municipality:
to be addressed;
5. Improvements need to be implemented in the areas of expenditure and wages and salaries: partly
addressed;
6. Take further steps to improve controls over expenses and payments: to be addressed;
7. Reporting structure of the audit committee: to be addressed.
The recommendations number 2, 3 and 5 above were partly addressed. In the current year the Municipality
started to perform monthly reconciliations for revenues. All other main recommendations still need to be
addressed.
Failure to fully address our given recommendations in points 1,4,6,7 has led us to have similar findings in
these four areas that remain to be addressed as in the future.
8
IV.
Finacial Management and Control
IV.1 Introduction
We developed an understanding and evaluation of the actions taken by management to ensure effective
financial management and control. For individual financial systems we seek to identify the level at which
actual controls operate. This may, for example, be monitoring activity undertaken by senior management or
lower level operational controls. We consider whether controls are well designed, have been implemented as
planned and operate effectively.
IV.2 Budget Planning and Execution
We have considered the source of budgetary funds for the Municipality, spending of funds by economic
categories and Revenues collected. The analysis of Actual Outcome in the Financial Statements compared to
the Approved Budget indicates:
Table 1: Overview of budget and actual spending
Amounts in EUR ‘000
Initial
Budget
Final
Budget
2012
Actual
2011
Actual
2010
Actual
8,741
9,391
9,358
8,994
8,279
-
153
150
195
154
1,100
1,100
418
1,058
829
Domestic Donations
-
32
26
1
3
External Donations
-
110
108
123
-
I. Total receipts
9,841
10,786
10,060
10,371
9,265
Wages and Salaries
5,923
5,974
5,949
5,722
4,481
Goods and Services
767
896
884
818
794
Utilities
145
179
173
156
154
Subsidies and Transfers
110
110
105
130
116
2,896
3,627
2,949
3,545
3,720
-
-
-
-
-
9,841
10,786
10,060
10,371
9,265
-
-
-
-
-
Description
Government Grant
Carried forward from prior year
Own Source Revenues
Capital Investments
Reserves
II. Total payments
Difference I-II
9
Conclusion
Actual total receipts were lower than final budget by EUR 726 thousand which is mainly due to lower
realization of own source revenue by EUR 685 thousand, principally relating to concession income for a
property which was budgeted but finally not given for concession, government grant of EUR 33 thousand and
grants and donors of EUR 8 thousand.
Total payments were lower than final budget by EUR 726 thousand due to wages and salaries being lower by
EUR 25 thousand, goods and services being lower by EUR 12 thousand, utilities being lower by EUR 6
thousand, transfers and subsidies being lower by EUR 5 thousand and capital expenditure being lower by EUR
678 thousand.
Initial budget was lower by EUR 945 thousand from the final budget due to following: additional allocation
from governemental grant of EUR 650 thousand, own source revenues carried forward by EUR 153 thousand
and grants and donors by EUR 142 thousand were not aniticipated in initial budget. All changes to the original
budget were properly approved, approved upon revision of the budget, based on a Decision of the Government
of Kosovo or approved by the Mayor and Municipality Assembly. These changes are also supported by the
assembly decision and mandated by the legal framework Law 03/L-048.
The unspent budget of the Municipality in 2012 is 6.7%.
IV.3 Current reporting and timeliness in the overall budget process
Fullfillment of current external reporting obligations as well as its budgetary process:
•
Budget requests were completed on a timely basis;
•
Quarterly reports including the nine month financial statements were submitted on a timely basis to MF.
•
Draft procurement plan was submitted on time to MF;
•
Action Plan on implementing recomandations was included in the annual financial statements of the
Municipality.
Findings
No major exceptions identified.
IV.4 Revenues (including own source revenues)
Findings
During our testing we noted the following:
•
Billing systems. An automated billing system exists only for tax on property. The Municipality does not
maintain billing records for other types of revenue. Instead only cash collections from such revenue
streams are recorded.
•
Collection of revenues. Except for taxes on property, bussines and construction licenses, the Municipality
management does not maintain separate sub ledgers or lists of all its debtors from various taxes. Without
sufficient, detailed, and accurate records of debtors, the Municipality is unable to prepare a reliable and
accurate budget, to report an accurate collection ratio, nor follow up the collection of the own source
revenues on a timely basis.
10
•
Weaknesses in the automated billing system. The tax on property billing system is centralized and the
Municipality has limited access to the system. Such limitations restrict the ability of the Municipality to
generate regular and comprehensive reports on collection of revenue and related receivables, and as a
result impair its ability to properly monitor and review such collections. Although such reports are
automatically generated by the system on a centralized basis, the Municipality does not make regular use
of them.
Recommendation 3
We recommend the Mayor ensures that the Municipality takes steps to improve the billing and accounting
systems in order to ensure safe, efficient and effective controls on billing and revenue. Improvement of the
procedures related to such systems would enable management to monitor and manage significant risks, and to
ensure that decisions related to budgeting, planning and collection of revenues are properly carried out. We
recommend that the Municipality considers to:
•
Implement a billing system that includes updated details about the payers, their current address, history and
collection rating. Such information should be accessible only to a limited number of persons and with the
authorization of management.
•
Enter and centrally control the approved tariffs and tax rates in the system in order to calculate and
generate bills automatically. The generation of bills should also be authorized and reviewed.
•
Automatically inter-connect the billing system with the accounting software so that information is
automatically processed into the general ledger.
•
Automatically link the operational and billing units and perform regular reconciliations between them, in
cases where the billing is directly related to services supplied by the operational units. This is especially
important where a high volume of transactions is executed.
IV.5 Expenditures
5.1 Procurement
Findings
During our inspection of the documents for our sample of procurement files we noted only few noncompliances with procedures as required by Public Procurement Law PL 04/L-042. These non compliances are
described below:
•
Procurement no. 643-11-065-221: the guarantee for the execution of the contract was missing despite
being required from Municipality.
•
Procurement no. 643-011-040-521: the technical acceptance report was not signed by a member of the
committee.
Recommendation 4
We recommend the Mayor ensures that the Municipality takes further steps to improve controls over expenses
and payments and ensure that all required documentation is obtained and filed in order to strictly comply with
laws and local regulatory requirements.
11
5.2 Other expenditures
Findings
5.3 Remunerations (Wages and Salaries)
Findings
We received only the monthly payroll list from the Ministry of Public Administration for the year 2012 but we
were not provided from the Municipality with the signed Comittment Payment Orders for such expenses.
Recommendation 5
We recommend that the Mayor ensures that the Municipality keeps proper evidence of approval, authorization
and payment of wages and salaries.
5.4 Subsidies and Transfers
Findings
IV.6 Assets
6.1 Handling of cash and cash equivalents
Findings
No major exceptions identified to report.
6.2 Handling of receivables
Findings
The Municipality does not have in place a robust process for identifying, evidencing and following up on
issued invoices for its taxes. Many of the receivables disclosed in the financial statements, related to previous
years. The Municipality has not taken necessary actions to collect these amounts and no aging analysis is
maintained. For instance the receivables as per central billing system for tax on property do not reconcile with
receivables for such taxes disclosed in Note 34 to the financial statements.
Recommendation 6
We recommend the Mayor ensures a process is designed and established, which ensures that receivables are
recorded upon issuing of each invoice and that overdue amounts are followed up regularly.
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6.3Capital and non capital assets
Findings
The following issues are noted in regard to disclosure of non-financial capital assets at values above EUR
1,000 in possession of the budget organization in Note 30 to the financial statements:
•
EUR 467 thousand represent non-financial capital assets provided to the Muncipality through third
party payments which were not initially recorded as Municipality assets despite being activated and
their ownership been transferred to the Municipality. However, subsequent to our questioning, these
assets were included as a disclosure to the financial statements, during our audit.
•
Although the Municipality has prepared and disclosed a list of real estate property in Note 30, for
certain assets, there are uncertainties regarding ownership rights of the Municipality or various other
Kosovo Government Agencies and lack of supporting ownership documentation.
•
The Municipality has not maintained a comprehensive register of its property, plant and equipment,
including information like the date of purchase and disposal of the assets and the depreciation charge
for the year.
•
Due to a lack of supporting documentation for the measurement of a significant part of its property,
plant and equipment, disclosed in Note 30, the Municipality sought to measure such items at fair value
based on a valuation performed by an internally established committee. The valuation included only
main municipal buildings and not all property plant and equipment was included.
Recommendation 7
We recommend the Mayor to involve additional resources in the registration, control and valuation of the
assets of the Municipality.
IV.7 Handling of debts
Findings
Obligations reported in note 28 “Reporting obligations under the LPFMA” are not always supported with
invoices which would prove the work done and actual cost. In certain cases such oligations were estimated
from the Municipality based on the remaining contracted amounts.
Although the Municipality has prepared an annex setting out detailed list of unpaid invoices the following
information were missing:
•
In accordance with Law No. LPFMA 03/L-048, Article 39.1, the budget organization is responsible
for ensuring that each valid invoice and request for payment for goods and services supplied and/or
works completed for the budget organizations are to be paid within thirty (30) calendar days after
receipt of invoice or request for payment by the concerned budget organization. We noted 155
invoices were due for more than 30 days in total amount of EUR 54 thousand.
•
Description of invoices and reasonability for invoice being outstanding were not completed.
•
In one case the the invoice date was missing.
Recommendation 8
We recommend the Mayor ensures that the Municipality takes further steps and compile action plans to make
payments within the required period and provide with all required disclosures on invoices.
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V. Internal Audit System
V.1 Internal Control Systems
V.2 Internal Audit Function
Findings
During our audit we noted the Audit Committee has reported directly to the Mayor instead of the Municipal
Assembly.
In addition, the work of Internal Audit was focused on the previous year, rather than in the current period.
Recommendation 9
We recommend that the Audit Committee should report directly to the Municipal Assembly to ensure that the
responsibilities are carried out with the appropriate level of independence. In addition, the Mayor should
produce an Action Plan that should be implemented to ensure that internal audit work is done and reported on a
timely basis and to address resulting recommendations, detailing responsible officers and timescales for
implementation.
14
VI.
Overall conclusion on the Management of Municipality of
Skenderaj
General conclusions
As discussed within this report, improvements need to be made in the areas of revenues, handling of
receivables, payment of obligations within the required timeframe, measurement of capital and non-capital
assets, and internal audit function.
Overall Recommendation
•
The financial statements should be prepared in compliance with the actual administrative instructions
and IPSAS;
•
An automated billing system for all types of taxes should be put in place, reconciliations of revenues
between the own source revenue officer and operational departments should be performed, and
measures should be taken to increase the collection of revenues from various taxes;
•
Additional resources should be involved in the registration, control and valuation of all assets of the
Municipality; and
•
Audit committee should report directly to the Municipal Assembly to ensure that the responsibilities
are carried out with the appropriate level of independence. In addition, The Mayor should produce an
Action Plan that should be implemented to ensure that internal audit work is done and reported on a
timely basis and to address resulting recommendations, detailing responsible officers and timescales
for implementation.
15
Annex 1 Different type of Audit Opinions applied by KPMG in the
Annual Audit Report 2012
(extract from ISSAI 400)
9. An audit opinion is normally in a standard format, relating to the financial statements as a whole, thus
avoiding the need to state at length what lies behind it but conveying by its nature a general understanding
among readers as to its meaning. The nature of these words will be influenced by the legal framework for the
audit, but the content of the opinion will need to indicate unambiguously whether it is unqualified or qualified
and, if the latter, whether it is qualified in certain respects or is adverse (paragraph 14) or a disclaimer
(paragraph 15) of opinion.
10. An unqualified opinion is given when the auditor is satisfied in all material respects that:
a) the financial statements have been prepared using acceptable accounting bases and policies which have
been consistently applied;
b) the statements comply with statutory requirements and relevant regulations;
c) the view presented by the financial statements is consistent with the auditor's knowledge of the audited
entity; and
d) there is adequate disclosure of all material matters relevant to the financial statements.
11. Emphasis of Matter. In certain circumstances the auditor may consider that the reader will not obtain a
proper understanding of the financial statements unless attention is drawn to unusual or important matters. As
a general principle the auditor issuing an unqualified opinion does not make reference to specific aspects of the
financial statements in the opinion in case this should be misconstrued as being a qualification. In order to
avoid giving that impression, references which are meant as "emphasis of matter" are contained in a separate
paragraph from the opinion. However, the auditor should not make use of an emphasis of matter to rectify a
lack of appropriate disclosure in the financial statements, nor as an alternative to, or a substitute for, qualifying
the opinion.
12. An auditor may not be able to express an unqualified opinion when any of the following circumstances
exist and, in the auditor's judgement, their effect is or may be material to the financial statements:
a) there has been limitation on the scope of the audit;
b) the auditor considers that the statements are incomplete or misleading or there is an unjustified
departure from acceptable accounting standards; or
c) there is uncertainty affecting the financial statements.
13. Qualified Opinion. Where the auditor disagrees with or is uncertain about one or more particular items in
the financial statements which are material but not fundamental to an understanding of the statements, a
qualified opinion should be given. The wording of the opinion normally indicates a satisfactory outcome to the
audit subject to a clear and concise statement of the matters of disagreement or uncertainty giving rise to the
qualified opinion. It helps the users of the statements if the financial effect of the uncertainty or disagreement
is quantified by the auditor although this is not always practicable or relevant.
14. Adverse Opinion. Where the auditor is unable to form an opinion on the financial statements taken as a
whole due to disagreement which is so fundamental that it undermines the position presented to the extent that
an opinion which is qualified in certain respects would not be adequate, an adverse opinion is given. The
wording of such an opinion makes clear that the financial statements are not fairly stated, specifying clearly
and concisely all the matters of disagreement. Again, it is helpful if the financial effect on the financial
statements is quantified where relevant and practicable.
15. Disclaimer of Opinion. Where the auditor is unable to arrive at an opinion regarding the financial
statements taken as a whole due to an uncertainty or scope restriction which is so fundamental that an opinion
which is qualified in certain respects would not be adequate, a disclaimer is given. The wording of such a
disclaimer makes clear that an opinion cannot be given, specifying clearly and concisely all matters of
uncertainty.
16. It is customary for SAIs to provide a detailed report amplifying the opinion in circumstances in which it
has been unable to give an unqualified opinion.
16
Annex 2: Prior year recommendations
Audit Component
Recommendation given
VI. Financial Statements Compliance with reporting
framework and the quality
of information
VII.1 Revenues
The Municipality should also prepare the Financial
Statements in the Serbian language.
The Municipality takes steps to improve the billing and
accounting systems in order to ensure safe, efficient and
effective controls on billing and revenue. Improvement of
the procedures related to such systems would enable the
management to monitor and manage significant risks, and
to ensure that decisions related to budgeting, planning and
collection of revenues are properly carried out.
Recommendation
fully implemented
Partly addressed
Not addressed
Not Adressed
Partially adressed
We recommend that the Municipality:
•
Implement a billing system that includes updated
details about the payers, their current address, history
and collection rating. Such information should be
accessible only to a limited number of persons and
with the authorization of the management.
• Enter and centrally control the approved tariffs and
tax rates in the system in order to calculate and
generate the bills automatically. The generation of
bills should also be authorized and reviewed.
17
Audit Component
VII.1 Revenues (continued)
•
Automatically inter-connect the billing system with
the accounting software so that the information is
automatically processed into the general ledger.
•
Perform regular reconciliations between the two
systems on a regular basis for all types of revenues.
Any reconciling differences should be promptly
followed up and cleared in a timely manner.
•
Automatically link the operational and billing units
and perform regular reconciliations between them, in
cases where the billing is directly related to services
supplied by the operational units. This is especially
important where a high volume of transactions is
executed.
•
Ensure that proper procedures are applied in tax on
property department regarding the new applicants
register and claims handling procedures.
•
Ensure that uniref code invoices are issued
appropriately conform the revenue items in order to
present a true allocation of revenue data.
VII.2.1 Purchases through
Procurement
VII.2.3 Remunerations
(Wages and salaries)
The Municipality takes further steps to improve controls
over expenses and payments and strictly comply with
Law on Public Procurement No 03-L-241 in order to
avoid irregularities.
and to comply with laws and local regulatory
requirements regarding personnel.
Recommendation
fully implemented
Partly addressed
Not addressed
Partially adressed
Partially adressed
18
Audit Component
VII.4.3 Capital and non
capital assets
The Municipality makes additional efforts in relation to
confirming the ownership, registration and valuation of
all real estate.
VIII.1 Internal Control
Systems
VIII.2 Audit Committee
over expenses and payments.
The Audit Committee should report directly to the
Municipal Assembly to ensure that the responsibilities are
carried out with the appropriate level of independence.
Recommendation
fully implemented
Partly addressed
Not addressed
Not addressed
Not addressed
Not addressed
19
Annex 3 Municipality of Skenderaj management comments and KPMG responses
Recommendations
Agree
Partially
agree
Recommendations 1:
The Municipality should prepare the Financial Statements in
Serbian language.
Recommendation 2:
We recommend the Mayor ensures that the preparation of the
Municipality’s financial statements should include procedures
and tools that are designed to ensure that information required
is recorded, processed, summarized and appropriately reported
in the financial statements. Information on payments from third
parties amounts receivable and outstanding invoices should be
regularly updated and reviewed to ensure accuracy and
completeness of such disclosures in the financial statements.
Recommendations 3:
We recommend the Mayor ensures that the Municipality takes
steps to improve the billing and accounting systems in order to
ensure safe, efficient and effective controls on billing and
revenue. Improvement of the procedures related to such
systems would enable management to monitor and manage
significant risks, and to ensure that decisions related to
budgeting, planning and collection of revenues are properly
carried out.
We recommend that the Municipality:
X
The Municipality recently (after the audit) prepared
the financial statements in the Serbian language.
X
We will follow the recommendations of the auditor.
X
Do not
agree
Comments from the Municipality
KPMG
response
Municipality of Skenderaj has an automated billing
system for Taxes in Business, Public Space (Rent)
and Tax on Property, which provide with details for
such taxes based on the records kept, explaining the
obligations, payment and the remaining amounts.
While for taxes on services (administration and
staff) the MLGA is preparing a unified program for
all municipalities of the Republic of Kosovo.
20
Recommendations
Recommendations 3 (continued):
• Implement a billing system that includes updated details
about the payers, their current address, history and
collection rating. Such information should be accessible
only to a limited number of persons and with the
authorization of management.Enter and centrally control the
approved tariffs and tax rates in the system in order to
calculate and generate the bills automatically. The
generation of bills should also be authorized and reviewed.
•
•
•
Agree
Partially
agree
Do not Comments from the Municipality
agree
KPMG
response
X
Enter and centrally control the approved tariffs and tax rates
in the system in order to calculate and generate bills
automatically. The generation of bills should also be
authorized and reviewed.
Automatically inter-connect the billing system with the
accounting software so that the information is automatically
processed into the general ledger.
Automatically link the operational and billing units and
perform regular reconciliations between them, in cases
where the billing is directly related to services supplied by
the operational units. This is especially important where a
high volume of transactions is executed.
21
Recommendations
Agree
X
Recommendation 4:
further steps to improve controls over expenses and payments
and strictly comply with laws and local regulatory
requirements.
Recommendation 5:
We recommend that the Mayor ensures that the Municipality
ensures to keep proper evidence of approval, authorization and
payment of wages and salaries.
X
Recommendation 6:
We recommend the Mayor ensures a process is designed and
established, which ensures that receivables are recorded upon
issuing of each invoice and that overdue amounts are followed
up regularly.
X
X
Do not
agree
KPMG response
Only the fifth member has not signed the acceptance
report while the other four members have. This is
allowed under the applicable law. The document for
the execution of the contract in a procurement
procedure such as “Vehicles Insurance” is not a
legal obstacle, because such tariffs are determined
by the CBK.
Currently the Municipality has obtained all signed
payment orders for payroll expenses for 2012.
We will follow the recommendations of the auditor.
X
Recommendation 7:
We recommend the Mayor to involve additional resources in
the registration, control and valuation of the assets of the
Municipality.
Recommendation 8:
further steps and compile action plans to make payments within
the required period and provide with all required disclosures on
invoices.
Partially
agree
All records were made as per municipal committee
reports at the beginning of the registration of
property. For other assets from third parties we
follow the recommendations of the auditor.
We will immediately follow the recommendations
of the auditor.
22
Recommendations
Agree
Recommendation 9:
We recommend that the Audit Committee should report directly
to the Municipal Assembly to ensure that the responsibilities
are carried out with the appropriate level of independence. In
addition, The Mayor should produce an Action Plan that should
be implemented to ensure that internal audit work is done and
reported on a timely basis and to address resulting
recommendations, detailing responsible officers and timescales
for implementation.
X
Partially
agree
Do not
agree
KPMG response
We will immediately follow the recommendations
of the auditor.
23
Republika e Kosovës
Republika Kosova-Republic of Kosovo
KOMUNA SKENDERAJ
OPSTINA SKENDERAJ
MUNICIPALITY SKENDERAJ
Financial Statements
As at and for the year ended 31 December 2012
SKENDERAJ, 2013
1
Municipality of Skenderaj
Section 12. Statement of Cash Receipts and Payments
for the year ended 31 December 2012
(Amounts in thousands of EUR, unless otherwise stated)
2012
Payments
from third
parties
€ '000
9,358
568
134
10,060
1,254
1,254
8,994
1,253
124
10,371
7
8
9
5,949
884
173
7,006
-
10
105
2,949
10,060
1,254
1,254
2
3
4
5
6
Total
Payments
Operations
Wages and Salaries
Goods and Services
Utilities
Transfers
Transfers and subsidies
Capital expenditures
Property, Plant and Equipment
Other payments
Return of Loans
Total
11
12
13
Single
treasury
account
KCB
€ '000
Payments
from third
parties
2010
Single
treasury
account
KCB
€ '000
Notes
Receipts
Government Grant
Own Source Revenues
Fund designated for specific purpose
Designated Donor Grants
Borrowed Funds
Other receipts
2011
3
Single
treasury
account
KCB
€ '000
Payments
from third
parties
9,466
9,466
8,279
983
3
-
9,764
9,265
9,764
5,722
819
156
6,697
-
4,481
794
154
5,429
-
130
3,544
10,371
9,466
9,466
116
3,720
9,265
9,764
9,764
€ '000
€ '000
Section 13. Budget Execution Report
for the year ended 31 December 2012
2012
Original
Budget
(Appropriation)
A
Note
Cash inflows from Treasury account
Taxation
Owns Source Revenues
Grants and Assitance
Capital Receipts
Privatization Fund
Borrowings
Other
Total Receipts collected for KCB
Cash outflows from Treasury accounts
Wages and Salary
Goods and Services
Utilities
Transfers and Subsidies
Privatization Fund
Return of Borrowings
Other
Total Payments made from KCB through STA
Final Budget
(Appropriation)
B
€ '000
€ '000
2011
2010
Payments
C
€ '000
Variance
D=C-B
€ '000
Payments
E
€ '000
Payments
F
€ '000
14
15
16
17
18
19
20
1,100
1,100
1,253
142
1,395
571
134
705
(682)
(8)
(690)
1,212
124
1,336
1,024
3
1,027
21
22
23
24
25
26
5,923
767
145
110
2,896
9,841
5,974
896
179
110
3,627
10,786
5,949
884
173
105
2,949
10,060
(25)
(11)
(6)
(5)
(678)
(725)
5,722
818
156
130
3,545
10,371
4,481
794
154
116
3,720
9,265
27
The General Fund amounts totaling EUR 8,741 thousand for original budget, EUR 9,391 thousand for final budget and EUR 9,358 thousand for 2012 realisation (2011:
8,994 thousand, 2010: EUR 8,279 thousand;) have not been included in the Cash inflows from treasury account section in the above table, although they were used to help
pay the various expenses of the Municipality presented under the Cash outflows from treasury accounts section. In the year ended 31 December 2010 such amounts were
recorded as a separate category within the Cash inflows from treasury account in Section 13 Budget Execution Report.
4
Section 14. Notes to the financial statements
31 December 2012
Note 1
General information on the budget organization and the accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with Cash Basis IPSAS “Financial Reporting Under
The Cash Basis of Accounting” and with the Financial Rule No. 07/2011 On Annual Financial Statements Of
Budget Organizations. The notes to the financial statements are an integral part of these financial statements and
are to be read in conjunction with them.
The accounting policies have been applied consistently throughout the period.
1.2 Reporting entity
The financial statements are for the public sector entity: Municipality of Skenderaj (‘the Municipality’).
These financial statements comprise the Municipality pursuant to the Law for the management of Public Finance
and Responsibility (03/L-048 and 03/L-211). The Municipality of Skenderaj is controlled by the Kosovo
Government and all financial activities are financed from the Consolidated Budget of Kosovo (“KCB”).
1.3 Payments by Third Parties
The Municipality of Skenderaj benefits from goods and services purchased on its behalf as a result of cash
payments made by third parties, other than the Government, during the reporting period. The payments made by
the third parties do not constitute cash receipts or payments of the Municipality. The payments are reported in the
column Payment by Third Parties in the Statement of Cash Receipt and Payments.
1.4 Treasury Single Account
The Municipality of Skenderaj does not operate in its own bank accounts. The Government has a centralized
Treasury function, which administers the receipt of cash received by all budgetary entities during the financial
year. Payments made in this account regarding the Municipality of Skenderaj are presented in the column Single
Treasury Account in the Statement of Cash Receipt and Payments.
1.5 Return of expenses from the previous year
The funds returned to KCB from the previous year are reported as receipts in the current year and not as
reductions to expenses in the year when the expense occured.
1.6 Reporting currency
The reporting currency is Euro (€)
1.7 Authorization Date
The financial statements were authorized for issue on 31 January 2013 and approved by Sami Lushtaku Mayor of
the Municipality, and Ismet Aliu, Finance Director.
5
31 December 2012
Sources of funds
Note 2 General Fund Appropriation
Economic classification
2012
€ '000
2011
€ '000
2010
€ '000
Wages and Salaries
Goods and Services
Utilities
Subsidies and transfers
Capital Outlays
Total
5,902
769
171
2,516
9,358
5,722
663
156
2,453
8,994
4,437
695
154
2,993
8,279
2012
€ '000
2011
€ '000
2010
€ '000
48
17
105
398
568
81
130
1,042
1,253
44
99
116
724
983
2012
€ '000
2011
€ '000
2010
€ '000
97
2
35
134
75
49
124
3
3
Note 3 Own Source Revenue
Wages and Salaries
Goods and Services
Utilities
Capital Outlays
Total
Note 4 Designated Donor Grants
Wages and Salaries
Goods and Services
Utilities
Capital Outlays
Total
Note 5 Borrowed Fund
Lender
There were no borrowed funds during 2012
6
2012
€ '000
-
2011
€ '000
-
2010
€ '000
-
-
-
-
31 December 2012
Note 6 Other Receipts
Economic Classification
USAID -/ DEMI
GTZ
Norwegian Embassy
Ministry of Youth, Culture & Sport
Ministry of Agriculture
Ministry of Labour and Social Welfare
Ministry of Local Government Administration
Ministry of Transport and Communication
Ministry of Environment and Spatial Planning
Ministry of Education
Total
2012
€ '000
2011
€ '000
2010
€ '000
10
138
65
340
701
24
40
200
151
211
7,790
1,050
45
23
4,200
5,496
-
1,254
9,466
9,764
Note 7 Wages and Salaries
Description
Payments
Net Salaries
Payments to unions -0.10% te 0.50%
Overtime payments
Part time payments
Night-shift salaries
Net salary for maternity leave
Daily payments for Assembly and
committee members
Contracted payments
Personal Income Tax
Employer pension contribution
Employee pension contribution
Court decisions
Total
KCB
€ '000
2012
OSR
DDG
€ '000 € '000
Total
€ '000
2011
2010
€ '000
€ '000
5,089
22
-
48
-
-
5,137
22
-
4,948
21
-
3,910
16
-
224
283
283
5,901
48
-
224
283
283
5,949
209
272
272
5,722
128
213
214
4,481
7
31 December 2012
Note 8
Goods and Services
Description
Payments
Expenses for travel within the country
Expenses for travel abroad
Per Diem of official travel abroad
Accomodation of official travel abroad
Other expenses for official travel abroad
Internet expenses
Telephone expenses
Postal expenses
Training expenses
Other contractual services
Technical services
Membership expenses (AKK)
Copying machine under EUR 1000
Trafic equipment under EUR 1000
Trafic equipment over EUR 1000
Other equipment under EUR 1000
Furniture under EUR 1000
Computers under EUR 1000
Furniture from EUR 1000-5000
Computer from EUR 1000-5000
Hardware for IT
Photocopy machine
Specialized medical equipment
Traffic equipment up to EUR 5000
Other equipment up to EUR 5000
Office supplies
Supply with food and drinks
Medical supplies
Cleaning supplies
Waredrobe supplies
Accommodation
Funeral expenses
Oil
Central heating oil
Heating oil
Coal
Wood
Fuel for generators
Balance carried forward
KCB
€ '000
2012
OSR DDG
€ '000 € '000
1
4
7
5
1
1
13
2
138
2
1
4
5
10
22
93
12
8
20
4
3
43
24
84
9
516
10
1
5
16
8
-
2011
2010
Total
€ '000
€ '000
€ '000
1
4
7
5
1
1
13
2
138
2
1
4
5
10
22
93
22
8
21
4
3
48
24
84
9
532
2
3
2
1
15
3
146
3
4
10
8
9
109
17
9
15
5
4
51
16
67
5
504
1
8
2
12
2
2
179
4
2
2
1
16
7
120
13
13
16
2
8
45
20
47
7
529
31 December 2012
Note 8 Goods and Services (continued)
Description
Balance brought forward
Vehicle fuel
Advances for official travels
Registration and maintenance of vehicles
Registration and insurance of vehicles
Old building insurance
Vehicle maintenance
School maintenance
Maintenance & reparation of buildings
Maintenance of local roads
Highway maintenance
Rent for land
IT maintenance
Maintenance of furniture and equipment
Advertisement and notifications
Publication
Official lunch
Court decision expenses
Computer under EUR 1000
Other telephone expenses
Contractual services
Technical services
Furniture under EUR 1000
Other equipment under EUR 1000
Office supplies
Other ezpenses
Food and drink expenses
Cleaning supplies
Advertisement and notification
Advance for PC
Registration and insurance of vehicles
Insurance of other buildings
Vehicle maintenance
Official lunch
Maintenance and reparation
Total
KCB
€ '000
516
90
2
4
7
26
11
21
14
9
2
30
4
5
28
769
2012
OSR
DDG
€ '000 € '000
16
2
1
23
2
11
1
4
3
9
42
1
18
97
9
2011
Total
€ '000
532
90
2
4
7
2
26
11
21
14
9
2
30
4
5
28
1
23
2
11
1
4
3
9
42
1
884
€ '000
504
81
5
8
22
3
28
4
2
1
23
3
15
42
3
31
18
4
9
10
1
1
1
819
2010
€ '000
529
65
1
8
31
47
5
14
1
1
30
5
11
39
7
794
31 December 2012
Note 9 Utilities
Description
Electricity
Water
Telephone
Waste
Total
KCB
€ '000
2012
OSR DDG
€ '000 € '000
2011
2010
Total
€ '000
€ '000
€ '000
2
2
108
29
13
23
173
87
32
11
26
156
80
31
15
28
154
2012
OSR
DDG
€ '000 € '000
2011
2010
Total
€ '000
€ '000
€ '000
45
85
130
5
52
59
116
106
29
13
23
171
-
Note 10 Transfers and Subsidies
Description
Payments
Subsidies
Subsidies for public entities
Subsidies for cultural entities
Subsidies for non-public entities
Transfers for other governments
Payments for individual beneficiaries
Base pensions
Disabled pensions
Pensions or social assistance
Pensions of TMK
Pensions of I category (family members)
Pensions of II category (family members)
Payments for war invalids
Payments for civil invalids
Payments for war victims families
Trepca provisional pensions
Court Decisions
Total
KCB
€ '000
-
37
68
105
10
-
37
68
105
31 December 2012
Note 11 Property, Plant, and Equipment
Description
KCB
€ '000
Payments
Residencial buildings
Non-residencial building
Other structures
Road constructions
Sidewalks
Sewage
Water
Energy, generators, transfers and supplies
Equipment over EUR 1000 – furniture
Transportation vehicles
Machinery
Other capital
IT equipment
Other equipment
Land
Intangable assets
Capital transfers for public entities
Capital transfers for non public entities
Court decisions
Total
20
365
1,941
18
2
101
17
52
2,516
2012
OSR DDG THPP
€ '000 € '000 € '000
112
27
207
20
10
15
7
398
12
3
14
1
5
35
701
50
503
1,254
2011
2010
Total
€ '000
€ '000
€ '000
144
395
2,849
18
72
627
33
65
4,203
785
1,645
9,533
104
184
16
141
464
9
73
10
46
13,010
5,110
765
69
6,859
35
89
203
31
116
45
23
133
6
13,484
Note 12 Other payments
There were no other payments during the year 2012 or previous years.
Note 13 Return of loans
2012
€ '000
-
Description
Lender 1
Lender 2
Lender 3
Total
2011
€ '000
-
2010
€ '000
-
Note 14 Taxation
Description
Tax Revenues 1
Tax Revenues 2
Tax Revenues 3
Total
Note
2012
2011
2010
€ '000
-
€ '000
-
€ '000
-
% of total
2012
%
%
%
0%
Note: The table relates only to taxes related to Customs and Tax Administration of Kosovo (“TAK”)
11
% change
from 2011
%
%
%
%
31 December 2012
Note 15 Own source revenues
Description
Tax on Property
Participation in health
Municipality taxes for construction license
Municipality tax for businesses
Taxes for the registration of vehicles
Other civil fees for certificates
Tax for change of owner
Tax for registration of heritage
Tax for birth certificate
Tax for death certificate
Use of public property
Participation on education
Inspections and field measurements
Tax for marriage certificates
License for technical premises
Administrative tax for request form
Tax for participation in tender
Fines by inspection
Rent from public facilities
Revenues from traffic fines
Consession revenues
Revenues from court fines
Revenues from forestry agency
Total
Own source revenue carried forward
from previous years
2012
2011
2010
€ '000
€ '000
€ '000
% of total
2012
% change
from 2011
117
16
62
64
56
25
22
28
23
21
10
10
1
21
1
10
17
67
571
138
19
53
89
63
26
11
25
22
13
20
10
9
5
5
3
3
1
24
631
42
1,212
92
11
118
68
45
36
12
23
22
1
5
18
7
11
8
6
3
2
1
42
441
51
1
1,024
20.49
2.80
10.86
11.21
9.81
4.38
3.85
4.90
4.03
3.68
1.75
1.75
0.18
3.68
0.18
1.75
2.98
11.91
100
(15.22)
(15.79)
16.98
(28.09)
(11.11)
(3.85)
(100.00)
(12.00)
27.27
76.92
5.00
11.11
(80.00)
320.00
(100.00)
(66.67)
900.00
(29.17)
(100.00)
60.00
(52.89)
154
195
154
Own source revenues presented in Section 13, for the year 2010 have been restated from EUR 829 thousand to
EUR 1,024 thousand.
Concession revenues for the year 2011 and 2010 represents revenue from concession of Municipal properties to
private businesses for a period of 99 years. As per agreements, the Municipality benefited 21% of the value of
such investments as own source revenue. No such revenues were recognized for 2012.
Note: The above table does not include grants received from other donors through the Municipality account. Such
revenue was disclosed in Note 16 in the following page.
12
31 December 2012
Note 16 Grants and Assistance
Source of Funds
World Bank
UNOPS
European Council
Code
94118
96701
99307
PTK
Civil participation
Kosovo Insurance Bureau
Unused funds
nil
86122
86122
Description
School supplies
Registration of population
Municipal center BF
Presenation in Culture,
Youth and Sports
Participation project BM
House construction
Total
2012
€ '000
10
100
2011
€ '000
25
4
195
2010
€ '000
195
5
15
12
(8)
134
1
(101)
124
3
3
(198)
3
Note: An amount of EUR 100 thousand relates to a project of the previous year (European Council RCFB). The
Grant related to Presentation in Culture, Youth and Sport Department was not allocated because it was granted by
the end of the year. In total EUR 8 thousand remain unspent, which consists of EUR 3 thousand from European
Council and EUR 5 thousand from Post and Telecommunication of Kosovo (“PTK”).
Note 17 Capital receipts
2012
€ '000
-
Asset Type
Land
Buildings
Infrastructure
Machinery
Equipment
Transport vehicles
Other
Total
-
Profit from Sale
2011
€ '000
-
2010
€ '000
-
Note 18 Privatization fund
Profit from Privatization
2012
2011
2010
€ '000
€ '000
€ '000
POE
POE #1
POE #2
POE #3
POE #4
POE #5
Total
-
13
-
-
31 December 2012
Note 19 Borrowings
Description
Lender 1
Lender 2
Lender 3
Lender 4
Lender 5
Total
2012
€ '000
-
2011
€ '000
-
2010
€ '000
-
2012
€ '000
2011
€ '000
2010
€ '000
-
-
-
Note 20 Other
Receipt type
Lottery games deposit
Regulatory committee deposit
Ministry of Justice deposit
Other deposit
Expropriation
Total
An amount of EUR 118 thousand was transferred using Municipality account, from Treasury to an economic
operator in Skenderaj, namely “Vellezerit Geci” for the expropriation of the construction material factory.
Consequently this transaction is only a transfer through Municipal account but it does not represent cash inflow or
outflow of Municipal funds.
Note 21 to Section 27
Unlike notes 11 -16, these notes are used to explain material difference in column D on the Budget Execution
Report, ie material differences in budget realizations. Depending on the size of the difference, there is no need to
offer explanations for all categories.
21. Difference between payments and final budget for wages and salaries
Salaries and wages are lower than anticipated by EUR 25 thousand. This is due to decrease in number of pupils in
schools and consequently decrease in number of teachers. Two classes were closed, in village of Syrigane and
Llaushe. Furthermore the number of maternity paid leaves was lower than anticipated.
22. Difference between payments and final budget for goods and services
Goods and services were lower by EUR 11 thousand mainly due to spending in the Culture, Youth and Sports and
Education department being lower by EUR 8 and EUR 3 thousand unused funds from the donor funds due to late
receipt of these funds.
23. Difference between payments and final budget for utilities
Municipal expenses were lower by EUR 6 thousand. This is mainly due to unused funds by the education
department.
14
31 December 2012
24. Difference between payments and final budget for transfers and subsidies
There is a difference of EUR 5 thousand between the budgeted and expenses for subsidies. This is mainly due to
unused funds for schoolarships in the department of education.
25. Difference between payments and final budget for capital expenditure
Capital expenditures were lower by EUR 678 thousand. This is maninly due to source of funding of such
expenditure being lower than planned. Actual own source revenues were EUR 529 lower than initially planned. In
addition 149 thousand of own source revenues realized in December 2012 were not able to be allocated for
finance of capital expenditures and were carried forward to be spent in the year 2013.
26. Difference between payments and final budget for privatization fund
There are no differences in this economic category.
27. Difference between payments and final budget for other funds
There are no differences in this economic category.
15
Section 15-20. Notes to the financial statements
31 December 2012
Section 15 Disclosure of liabilities
Note 28 Reporting obligations under the LPFMA
Summary
Economic category
13210
13220
13230
13250
13310
13320
13460
13470
13503
13506
13509
13610
13620
13630
13640
13720
13720
13770
13780
14010
14020
14023
14040
14050
14120
14210
14230
14310
13141
21200
30000
Description
Electricity
Water
Waste
PTK
Internet
Mobile phone“Ipko”
Other contractual services
Technical services
Computers
Medical equipment
Other equipment
Office supplies
Food supplies
Medical Supply
Cleaning supplies
Central heating
Wood
Generator fuel
Vehicle fuel
Maintenance and reparation of vehicles
Facility maintenance
School maintenance
IT maintenance
Furniture and equipment maintenance
Land
Advertising
Public information
Official lunch
Per diem
Total : goods and services
Subsidies
Capital
Total
1) Attached to these financial statements is the annex 1 with details of upaid invoices.
16
2012
€ '000
9.79
0.63
0.87
0.73
0.01
1.23
20.1
0.44
0.4
0.08
1.52
6.5
5.63
0.06
0.69
1.98
0.76
0.6
18.99
8.17
0.12
2.77
0.08
1.17
1.44
1.19
0.13
6.62
0.25
93
4
1,406
1,503
31 December 2012
Note 28 Reporting obligations under the LPFMA (continued)
Details of unpaid invoice
Invoice Date
Invoice No.
Economic code
Due date
21.05.2012
22/12
13460
14.07.2012
Supplier
Association of
Municipalities
06.09.2012
0030817
14310
17.10.2012
NTSH Valentina
0.07
12.11.2012
12-210-001-1007
13780
23.12.2012
Alfa Trade
0.12
10.08.2012
12-210-001-707
13503
30.11.2012
Info Com
0.40
22.11.2012
12-210-001-1025
13780
23.12.2012
Alfa Trade
0.67
16.11.2012
319/12
13610
29.12.2012
NTL Rilindja
0.33
20.11.2012
330/12
13610
30.12.2012
NTL Rilindja
0.37
29.12.2012
348/12
13610
03.01.2013
NTL Rilindja
0.21
27.11.2012
62/12
13610
03.01.2013
DPT Blini
0.28
26.11.2012
12-Oct
13610
03.01.2013
Foto Kabashi
0.22
07.12.2012
24/12
14010
10.01.2013
Auto Washing Labi
0.24
01.11.2012
10/2012-k.k.s
13310
27.12.2012
0.01
29.11.2012
666-2012
14230
10.01.2013
PTK
Office of the Prime
Minister
01.11.2012
300/2012
13640
10.01.2013
NTSH Tradita Tregtare
0.08
30.11.2012
0165920
13320
10.01.2013
IPKO
0.67
06.09.2012
0068008
14310
27.10.2012
NTSH Valentina
0.19
22.10.2012
0030931
14310
13.12.2012
NTSH Valentina
0.23
28.10.2012
0030937
14310
11.01.2013
NTSH Valentina
0.27
07.11.2012
0030839
14310
11.01.2013
NTSH Valentina
0.19
28.11.2012
0030838
14310
11.01.2013
NTSH Valentina
0.37
21.11.2012
12-Jan
14010
26.12.2012
Fullda
0.05
15.11.2012
034/12
14010
26.12.2012
Fullda
0.05
21.11.2012
38/12
14010
26.12.2012
Fullda
0.36
21.11.2012
12.12.2012
37/12
0061577
14010
14310
26.12.2012
20.01.2013
Fullda
Freskia SHPK
0.07
0.02
17
Amount
3.96
0.04
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
11.12.2012
17/12
13610
20.01.2013
11.12.2012
62/12
14050
18.10.2012
06.12.2012
132/2012
12-210-0011128
12-110-0011129
28.12.2012
Supplier
Amount
0.30
20.01.2013
Foto Kabashi
NTSH Urban
Teknology
20.01.2013
NTSH Doni Comerc
0.11
13780
24.01.2013
Alfa Trade SHPK
0.34
13780
24.01.2013
Alfa Trade SHPK
1.30
0019833
13460
28.01.2013
Radio Drenica
0.60
28.12.2012
00198839
14210
28.01.2013
Radio Drenica
0.15
28.12.2012
00198834
14210
28.01.2013
Radio Drenica
0.10
28.12.2012
00198837
14210
28.01.2013
Radio Drenica
0.10
28.12.2012
0019836
14210
28.01.2013
Radio Drenica
0.10
28.12.2012
0019835
14210
28.01.2013
Radio Drenica
0.10
19.11.2012
326/12
14210
28.01.2013
NTL Rilindja
0.11
28.12.2012
2/2012
14120
28.01.2013
Naser Deliu
1.44
30.11.2012
321/2012
13620
28.01.2013
0.14
31.10.2012
13620
28.01.2013
0.01
13780
08.02.2013
Alfa Trade SHPK
2.44
13780
08.02.2013
Alfa Trade SHPK
0.94
13780
08.02.2013
Alfa Trade SHPK
0.31
13780
08.02.2013
Alfa Trade SHPK
0.18
31.12.2012
290/2012
12-210-001-1183
12-210-0011182
12-210-0011188
12-210-0011185
12-210-0011187
13780
08.02.2013
Alfa Trade SHPK
0.12
31.12.2012
0019473
14230
08.02.2013
Rilindja SHPK
0.06
27.12.2012
1-2/12321
13620
09.02.2013
NTP Arieta
2.43
29.12.2012
358/2012
13620
09.02.2013
0.21
31.12.2012
18.12.2012
0170110
02/nr.120-1134
13320
13141
09.02.2013
30.12.2012
IPKO
Bahri Hasani
0.56
0.04
06.12.2012
31.12.2012
31.12.2012
31.12.2012
31.12.2012
18
0.07
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
18.12.2012
02/nr.120-1135
13141
30.12.2012
Bahri Hasani
0.04
19.12.2012
02/nr.120-42
13141
31.12.2012
Halit Xhema
0.16
20.12.2012
4492364
13210
12.01.2013
KEK
0.12
20.12.2012
4492365
13210
12.01.2013
KEK
0.13
20.12.2012
4492366
13210
12.01.2013
KEK
0.13
20.12.2012
4492367
13210
12.01.2013
KEK
0.12
20.12.2012
4492361
13210
12.01.2013
KEK
0.12
20.12.2012
4492362
13210
12.01.2013
KEK
0.31
20.12.2012
4492363
13210
12.01.2013
KEK
0.12
20.12.2012
4471321
13210
24.01.2013
KEK
0.07
31.12.2012
4520539
13210
08.02.2012
KEK
0.98
31.12.2012
4520521
13210
08.02.2012
KEK
0.00
31.12.2012
4520525
13210
08.02.2012
KEK
0.00
31.12.2012
4533534
13210
08.02.2012
KEK
0.02
31.12.2012
4535582
13210
08.02.2012
KEK
0.02
31.12.2012
4539360
13210
08.02.2012
KEK
0.34
31.12.2012
4520520
13210
08.02.2012
KEK
2.46
31.12.2012
4534496
13210
08.02.2012
KEK
0.01
31.12.2012
4539051
13210
08.02.2012
KEK
0.08
31.12.2012
4539044
13210
08.02.2012
KEK
0.55
31.12.2012
4536879
13210
08.02.2012
KEK
0.03
31.12.2012
4533619
13210
08.02.2012
KEK
0.04
31.12.2012
4539381
13210
08.02.2012
KEK
0.39
31.12.2012
31.12.2012
4538794
4538789
13210
13210
08.02.2012
08.02.2012
KEK
KEK
1.47
0.40
19
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
31.12.2012
4539045
13210
08.02.2012
KEK
0.31
31.12.2012
4538748
13210
08.02.2012
KEK
0.26
31.12.2012
4540342
13210
08.02.2012
KEK
0.02
31.12.2012
4540345
13210
08.02.2012
KEK
0.01
31.12.2012
4540346
13210
08.02.2012
KEK
0.01
31.12.2012
4540347
13210
08.02.2012
KEK
0.11
31.12.2012
467/sk
13230
26.01.2013
Uniteti KRMH
0.17
31.12.2012
468/sk
13230
26.01.2013
Uniteti KRMH
0.13
31.12.2012
469/sk
13230
26.01.2013
Uniteti KRMH
0.19
31.12.2012
470/sk
13230
26.01.2013
Uniteti KRMH
0.14
31.12.2012
473/sk
13230
26.01.2013
Uniteti KRMH
0.03
31.12.2012
474/sk
13230
26.01.2013
Uniteti KRMH
0.01
31.12.2012
471/sk
13230
26.01.2013
Uniteti KRMH
0.03
31.12.2012
472/sk
13230
26.01.2013
Uniteti KRMH
0.17
05.12.2012
287594352012
13250
27.01.2013
PTK
0.08
05.12.2012
287742612012
13250
27.01.2013
PTK
0.01
05.12.2012
287550852012
13250
27.01.2013
PTK
0.01
05.12.2012
287369812012
13250
27.01.2013
PTK
0.01
05.12.2012
287385782012
13250
27.01.2013
PTK
0.02
05.12.2012
287369802012
13250
27.01.2013
PTK
0.08
05.12.2012
05.12.2012
287763322012
2873860722012
13250
13250
27.01.2013
27.01.2013
PTK
PTK
0.04
0.02
20
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
05.12.2012
287550842012
13250
27.01.2013
PTK
0.02
05.12.2012
287720642012
13250
27.01.2013
PTK
0.03
05.12.2012
287789842012
13250
27.01.2013
PTK
0.02
05.12.2012
287369792012
13250
27.01.2013
PTK
0.01
05.12.2012
287593992012
13250
27.01.2013
PTK
0.30
31.12.2012
287524532012
13250
04.02.2013
PTK
0.04
31.12.2012
287604772012
13250
04.02.2013
PTK
0.00
15.12.2012
11/2012-K.K.S
13250
19.01.2013
PTK
0.01
22.06.2012
169/2012
21200
05.10.2012
0.05
22.06.2012
168/2012
21200
05.10.2012
0.05
22.06.2012
167/2012
21200
05.10.2012
0.08
27.06.2012
175/2012
21200
05.10.2012
0.04
06.06.2012
153/2012
21200
05.10.2012
0.05
08.06.2012
154/2012
21200
07.10.2012
0.05
11.05.2012
131/2012
21200
07.10.2012
0.11
07.05.2012
125/2012
21200
07.10.2012
0.05
8.05.20112
127/2012
21200
07.10.2012
0.02
10.09.2012
218/2012
21200
12.11.2012
0.05
31.08.2012
209/2012
21200
18.11.2012
0.09
29.08.2012
204/2012
21200
18.11.2012
0.04
19.09.2012
244/2012
21200
6/3/1907
0.06
26.09.2012
250/2012
21200
29.11.2012
0.03
11.10.2012
263/2012
21200
30.11.2012
0.05
17.10.2012
17.10.2012
272/2012
271/2012
21200
21200
30.11.2012
30.11.2012
0.02
0.03
21
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
05.10.2012
260/2012
21200
30.11.2012
0.07
16.10.2012
270/2012
21200
30.11.2012
0.04
16.10.2012
269/2012
21200
30.11.2012
0.06
05.10.2012
261/2012
21200
30.11.2012
0.08
21.09.2012
247/2012
21200
29.10.2012
0.03
31.10.2012
285/2012
21200
29.12.2012
0.05
31.10.2012
284/2012
21200
29.12.2012
0.04
15.11.2012
304/2012
21200
29.12.2012
0.06
31.10.2012
286/2012
21200
29.12.2012
0.04
31.10.2012
283/2012
21200
29.12.2012
0.04
31.10.2012
288/2012
21200
29.12.2012
0.05
15.11.2012
305/2012
21200
29.12.2012
0.03
31.10.2012
291/2012
21200
29.12.2012
0.06
0.511.2012
302/2012
21200
29.12.2012
0.04
31.10.2012
289/2012
21200
29.12.2012
0.06
31.10.2012
287/2012
21200
29.12.2012
0.06
23.11.2012
314/2012
21200
10.01.2013
0.06
23.11.2012
315/2012
21200
10.01.2013
0.04
05.10.2012
259/2012
21200
10.01.2013
0.05
23.11.2012
312/2012
21200
03.01.2013
0.18
23.11.2012
313/2012
21200
03.01.2013
0.18
30.11.2012
323/2012
21200
28.01.2013
0.04
03.12.2012
325/2012
21200
08.02.2013
0.07
03.12.2012
03.12.2012
326/2012
327/2012
21200
21200
08.02.2013
08.02.2013
0.04
0.05
22
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
05.12.2012
329/2012
21200
08.02.2013
0.05
05.12.2012
330/2012
21200
08.02.2013
0.05
12.12.2012
333/2012
21200
08.02.2013
0.05
17.12.2012
336/2012
21200
08.02.2013
0.05
17.12.2012
337/2012
21200
08.02.2013
0.04
18.12.2012
338/2012
21200
08.02.2013
0.04
20.12.2012
342/2012
21200
08.02.2013
0.05
05.12.2012
328/2012
21200
08.02.2013
0.05
19.12.2012
339/2012
21200
08.02.2013
0.04
19.12.2012
340/2012
21200
08.02.2013
0.04
19.12.2012
341/2012
21200
08.02.2013
0.05
24.12.2012
345/2012
21200
09.02.2013
0.05
24.12.2012
346/2012
21200
09.02.2013
0.04
27.12.2012
347/2012
21200
09.02.2013
0.04
27.12.2012
348/2012
21200
09.02.2013
0.20
27.12.2012
349/2012
21200
09.02.2013
0.20
28.12.2012
356/2012
21200
09.02.2013
0.20
28.12.2012
352/2012
21200
09.02.2013
0.04
28.12.2012
350/2012
21200
09.02.2013
0.05
28.12.2012
351/2012
21200
09.02.2013
0.05
28.12.2012
353/2012
21200
09.02.2013
0.01
28.12.2012
357/2012
21200
09.02.2013
0.06
29.12.2012
358/2012
21200
09.02.2013
0.21
01.11.2012
07.12.2012
011/12
23/12
13460
14010
06.01.2013
07.01.2013
NT "Memi Reisen "
Auto Washing " Albi "
0.85
0.01
23
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
30.11.2012
19470
12-210-0011130
14230
10.01.2013
"Rilindja" Shpk-shpernd
0.03
13780
24.01.2013
"alfa trade " Shpk
0.17
13620
26.01.2013
0.03
31.12.2012
316/2012
12-210-0011184
13780
08.02.2013
"alfa trade " Shpk
0.17
27.12.2012
1-2/12322
13610
09.02.2013
NTP "Arjeta "
1.57
20.07.2012
92/2012
13509
20.08.2012
NSHT " Doni Comerce "
0.80
19.10.2012
276/2012
13640
19.11.2012
0.03
24.10.2012
277/2012
13620
24.11.2012
0.18
24.10.2012
13640
24.12.2012
0.03
08.11.2012
278/2012
12-210-0011005
14050
08.12.2012
alfa trade Shpk
0.10
09.11.2012
299/2012
13640
09.12.2012
0.02
09.11.2012
298/2012
13620
09.12.2012
0.20
16.11.2012
308/2012
13620
16.12.2012
0.26
16.11.2012
309/2012
13640
16.12.2012
0.04
23.11.2012
310/2012
13620
23.12.2012
0.19
23.11.2012
311/2012
13640
23.12.2012
0.04
30.11.2012
320/2012
13640
30.12.2012
0.04
30.11.2012
319/2012
13620
30.12.2012
0.56
27.11.2012
68019
14310
27.12.2012
NTSH " Valentina "
0.12
07.12.2012
332/2012
13640
07.01.2013
0.02
07.12.2012
13620
07.01.2013
0.28
12.12.2012
331/2012
12-210-0011107
13720
12.01.2013
alfa trade Shpk
1.98
17.12.2012
334/2012
13620
17.01.2013
0.18
17.12.2012
21.12.2012
335/2012
344/2012
13640
13640
17.01.2013
21.01.2012
NTSH "Tradition Tarde
0.03
0.03
06.12.2012
23.11.2012
24
Supplier
Amount
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
21.12.2012
343/2012
13620
21.01.2013
0.18
28.12.2012
355/2012
13640
28.01.2013
0.01
28.12.2012
354/2012
13620
28.01.2013
0.37
05.12.2012
28716674
13250
05.02.2013
SHA PTK
0.02
31.12.2012
246309
13220
05.02.2013
KUR "Mitrovica "
0.22
01.10.2012
31/12
13610
10.02.2013
De Rada
0.15
05.12.2012
246308
13210
10.01.2013
KEK-u
0.87
13220
28.01.2013
KUR "Mitrovica"
0.16
31.12.2012
11.10.2012
280/12
13610
11.11.2012
NTL "Rilindja"
0.40
28.10.2012
12-210-001-897
13770
28.11.2012
" alfa trade " Shpk
0.41
02.11.2012
004/12
14210
02.12.2012
FVR "Kabashi"
0.53
07.11.2012
1067
14023
07.12.2012
NTP " Agrocoop"
2.77
17.09.2012
68006
14310
15.12.2012
NTSH " Valentina "
1.00
10.12.2012
035/12
13760
10.01.2013
" Dervishaj " Sh.P
0.76
0
197/12
14020
12.01.2013
NSHT "Doni Comerce"
0.12
12.12.2012
1106
14050
12.01.2013
" alfa trade " Shpk
1.00
04.06.2012
003/12
13460
15.01.2013
NT " Memi Reisen "
0.17
12.09.2012
37/12
13610
02.01.2013
NTSH "Europa 91"
0.14
04.06.2012
001/12
13460
17.01.2013
NT " Memi Reisen "
0.09
03.07.2012
68292
14310
03.01.2013
NTSH " Valentina "
0.02
05.10.2012
262/2012
13620
17.01.2013
0.16
11.09.2012
223/2012
13620
17.01.2013
0.03
30.09.2012
192033
13220
17.01.2013
KUR "Mitrovica"
0.04
31.10.2012
221002
13220
17.01.2012
KUR "Mitrovica"
0.10
25
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
30.11.2012
223737
13220
17.01.2013
KUR "Mitrovica"
0.06
31.12.2012
246325
13220
09.02.2013
KUR "Mitrovica"
0.06
04.06.2012
002/12
13460
17.01.2013
NT " Memi Reisen "
0.17
16.11.2012
36/012
13460
16.12.2012
NPT " Meti Benz "
0.17
08.12.2012
68474
14310
08.01.2013
DPHGJ " Freskimi "
0.10
16.11.2012
61569
14310
16.01.2013
SHPK "Freskia "
0.25
05.12.2012
DMI- 9006163
13210
14.01.2013
KEK-u
0.10
05.12.2012
DMI- 9039132
13210
14.01.2013
KEK-u
0.04
07.11.2012
005/12
13610
19.12.2012
NTP "Agrotoli"
0.04
02.11.2012
004/12
13610
19.12.2012
NTP "Agrotoli"
0.04
31.10.2012
12-210-001-910
13780
13.12.2012
alfa trade Shpk
0.66
05.12.2012
DMI- 9006135
13210
11.01.2013
KEK-u
0.11
05.12.2012
DMI- 9006167
13210
11.01.2013
KEK-u
0.04
31.12.2012
360/2012
13620
09.02.2013
0.09
30.11.2012
012/12
13460
03.01.2013
Foto Kabashi
0.91
03.12.2012
13/12
13460
03.01.2013
Foto Kabashi
0.28
05.08.2012
189/12
13640
11.10.2012
0.31
31.12.2012
246316
13220
09.02.2013
KUR "Mitrovica"
0.01
04.06.2012
004/12
13460
17.01.2013
NT " Memi Reisen "
0.26
31.10.2012
12-210-001-755
13770
13.12.2012
alfa trade Shpk
0.10
20.11.2012
002/2012
13770
20.12.2012
alfa trade Shpk
0.05
31.07.2012
016/12
13460
31.08.2012
Security Code Shpk
2.56
31.08.2012
017/12
13460
31.09.2012
Security Code Shpk
2.56
30.09.2012
018/12
13460
30.10.2012
Security Code Shpk
2.48
26
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
31.10.2012
019/12
13460
31.11.2012
Security Code Shpk
2.56
30.11.2012
020/12
13460
30.12.2012
Security Code Shpk
2.48
27.11.2012
317/12
13620
27.01.2013
0.04
27.11.2012
318/12
13620
27.01.2012
0.05
15.11.2012
12-220-001-127
13509
19.12.2012
INFOCOM
0.72
11.02.2012
020/12
14010
11.03.2012
"Fulda"
0.54
09.02.2012
015/12
14010
09.03.2012
"Fulda"
0.20
10.02.2012
018/12
14010
10.03.2012
"Fulda"
0.30
13.02.2012
021/12
14010
13.03.2012
"Fulda"
0.51
16.03.2012
029/12
14010
16.04.2012
"Fulda"
0.24
20.03.2012
038/12
14010
20.04.2012
"Fulda"
0.49
21.03.2012
042/12
14010
21.04.2012
"Fulda"
0.17
19.03.2012
037/12
14010
19.04.2012
"Fulda"
0.26
07.08.2012
0.1/2012
14010
07.09.2012
"Fulda"
0.18
16.10.2012
032/12
14010
16.10.2012
"Fulda"
0.22
05.09.2012
010/12
14010
05.10.2012
"Fulda"
0.36
07.08.2012
0'9/2012
14010
07.09.2012
"Fulda"
0.74
28.06.2012
4/8/2012
14010
28.07.2012
"Fulda"
0.11
11.07.2012
05/2012
14010
11.08.2012
"Fulda"
0.49
20.06.2012
3/8/2012
14010
20.07.2012
"Fulda"
0.31
16.10.2012
031/12
14010
16.11.2012
"Fulda"
0.16
14.09.2012
022/12
14010
14.10.2012
"Fulda"
0.52
16.10.2012
030/12
14010
16.11.2012
"Fulda"
0.23
15.09.2012
023/12
14010
15.10.2012
"Fulda"
0.14
27
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
24.09.2012
024/12
14010
24.10.2012
"Fulda"
0.42
21.11.2012
12-Apr
14010
21.12.2012
"Fulda"
0.28
21.11.2012
12-Feb
14010
21.12.2012
"Fulda"
0.07
22.11.2012
12-May
14010
22.12.2012
"Fulda"
0.22
22.11.2012
12-Jul
14010
22.12.2012
"Fulda"
0.03
22.11.2012
12-Jun
14010
22.12.2012
"Fulda"
0.07
31.10.2012
12-210-001-967
13780
31.11.2012
"Alfa-Trade"
3.66
30.10.2012
12-210-001-966
13780
31.11.2012
"Alfa-Trade"
0.24
03.11.2012
21/12
14010
03.12.2012
"Albi"
0.14
03.11.2012
14010
03.12.2012
"Albi"
0.03
13780
03.01.2013
"Alfa-Trade"
3.30
13780
31.01.2013
"Alfa-Trade"
3.82
13780
26.01.2012
"Alfa-Trade"
0.35
31.12.2012
22/12
12-210-0011131
12-210-0011181
12-210-0011135
12-210-0011180
13780
31.01.2012
"Alfa-Trade"
0.21
21.12.2012
23394
13620
31.01.2013
0.03
26.07.2012
101/12-e
13470
26.08.32012
"Freskia"
Institute of Medicine for
Worker
10.12.2012
458/012
13140
10.01.2013
Zenun Shala
0.04
10.12.2012
457/012
13140
10.01.2012
Qazim Behrami
0.04
10.12.2012
456/2012
13140
10.01.2012
Xhavit Durmishi
0.04
18.09.2012
6266
13506
18.10.2012
"Koslabor"
0.05
28.12.2012
7449
13506
28.01.2012
"Koslabor"
0.03
01.11.2012
302/12
13610
01.12.2012
"Rilindja"
1.11
30.11.2012
12-210-MIT-66
14040
30.12.2012
"Info-com"
0.08
30.11.2012
384/2012
13610
30.12.2012
"Litografija"
1.35
20.12.2012
31.12.2012
26.12.2012
28
0.17
31 December 2012
Invoice Date
Invoice No.
Economic code
Due date
Supplier
Amount
23.11.2012
12-Jan
13630
23.12.2012
"Lindi"
0.06
23.11.2012
68016
14310
23.12.2012
"Valentina"
0.07
06.09.2012
F-365QK/2012
14310
06.10.2012
"Bio-lab"
2.16
31.12.2012
418
14310
31.01.2013
"Koslabor"
0.53
31.12.2012
451
14310
31.01.2013
"Koslabor"
0.53
31.12.2012
2376
14310
31.01.2013
"Koslabor"
0.53
31.12.201
112/11-E
13470
31.01.2012
Institute of staff healthcare
0.07
12.12.2012
153/12-E
13470
12.01.2013
0.04
17.05.2012
71/12-E
13470
17.06.2012
0.07
11.05.2012
46/5-E
13470
11.06.2012
0.09
Outstanding liabilities from capital investments
Capital Project
Asphalting of road in Prekaz –Mikushnice –Lubaves
227
Capital Project
Asphalting of road in Vojnik segment I
48
Capital Project
Contraction of the municipality building
340
Capital Project
Constriction of Primary School “Shote Galica “ in Runik
214
Capital Project
Constriction of Primary School “Shaban Jashari “ in Skenderaj
577
Total
1,503
Note 29: Contingent Liabilities
Contingent Liability Type
Property disputes
Dispute of payment of wages
Hotel service litigations
Elementary school child
Company “Çlirimi”
Debt compensation claims
Execution requests
Total
Reason for Liabilities
Life insurance
Miscellaneous claims
2012
€ '000
45
10
33
190
35
313
Contingent liabilities represent the total value subject to litigations which are currently in court.
29
2011
€ '000
144
8
4
33
189
2010
€ '000
33
29
62
31 December 2012
Section 16 Disclosure of Property, Plant and Equipment
Note 30: Summary of non-financial capital assets (at values above EUR 1,000) in possession of the
budget organization
2012
€ '000
20,513
70,612
25,721
943
5
1,838
38
21
4
15
9
281
5,168
125,168
Assets Classification
Building
Land
Road infrastructure
Sidewalks
Sewage
Machinery
Water
Other equipment
Medical equipment
Photocopy machine
Generator
Computer
Vehicle
Other structures
Other capital
Total
Note:
1)
2)
2011
€ '000
35,104
70,612
23,053
185
6
1,964
140
3,034
66
16
720
185
4,575
139,660
2010
€ '000
38,168
70,299
22,502
261
254
7
1,955
253
3
11
1,251
136
3,601
29
138,730
The source of information is the property registry for values greater than 1000 Euro in KFMIS
Attached to these financial statements is the annex 2 with details of property, plant and equipment at
values above EUR 1,000 Euro
Note 31: Summary of non-financial assets valued under EUR 1,000 and useful life of more than
one year
Non capital assets (valued less than EUR 1,000)
2012
€ '000
3,948
3,948
Assets Classification
Equipment and furniture
Total
Note:
1)
2011
€ '000
1,117
1,117
2010
€ '000
863
863
The source of information is the property registry for values less than 1000 Euro of the Budget
Organisation.
30
31 December 2012
Details of property, plant and equipment at values under EUR 1,000 Euro
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Assets in Education Department, Schools
Primary School Enver Haliti Lubovec
Primary School Faik Braga Leqinë
Primary School Faik Braga Leqinë
Primary School Ilir Lushtaku Prekaz Posh.
Primary School Azem Bejta Prekaz Eperm
Primary School Malush Ahmeti Rezallë
Primary School Deshm.Qyqav. Krasmirovc
Dashevc
Qirez
Primary School Kuvendi D. Murgë
Abri e Poshtme
Primary School "2 Korriku"
Ticë
Primary School Skender S. " Vojnikë
Izbicë
Primary School "Shota Galica " Kastriot"
Runik
Surigan
Radishev
Primary School "Drenica " Polac"
Polac te Lisat
Morinë
Primary School "Shaban Jashari" Skenderaj
Primary School Elena Gjika" Makerrmal"
Primary School "Fehmi Rama " Likoc
Primary School "Bashkim Sad" Tushilë
D>E.F.ZH.
Department of Culture Youth and Sport
Department of Education
Department of urbanization
Department of Public services
Department of Administration
Department of Geodesy
Mayor Office
Department of Health
Kindergarten
Q.P.M.Social
Amount in EUR '000
8
136
5
78
1,072
34
5
2
11
3
35
47
20
4
1
1,573
4
6
35
12
7
85
21
29
9
31
17
12
9
55
89
22
8
450
9
4
3,948
Total
31
31 December 2012
Note 32: Summary of inventory at end of the period
Inventory
2012
€ '000
-
Asset Classification
Inventory
Total
2011
€ '000
-
2010
€ '000
-
Note 33: Unjustified Loans and advances
Issue Date
No of CPO
2012
€ '000
Purpose
Total
-
Note 34: Receivables (applies to organizations that collect revenue)
2012
Economic Code
40110
50201
50405
Description
Property tax
Municipal tax for businesses
Use of public property - Rent
Debtors
Multiple
Multiple
Multiple
€'000
399
190
103
Total
692
Note: 1) source of information is the register of accounts receivable to Budget Organisation.
Section 17 Note 35 Summary of Carried Forward Own Source Revenues
Plus
Minus
Own source revenues carried over from last year
Own Source Revenues received this year by section 15
Total available for sharing in the current year
The amount spent in the current year
The amount left for transfer
32
2012
€ '000
154
571
725
2011
€ '000
195
1,212
1,407
2010
€ '000
154
1,024
1,178
(568)
157
(1,253)
154
(983)
195
31 December 2012
Section 18 Note 36 Reconciliation between Original and Final Budget Appropriations
Appropriation Category
Revenues
Own source revenues
Designated donor grants
Capital receipts
Privatization funds
Other
Expenses
Wages and Salaries
Goods and services
Public services
Transfers and subsidies
Privatization funds
Other
Total
Changes authorized by LPFMA
Initial
Changed
Changed
Changes
budget according to
according according Changes Changes for
disposal of
article 29 to article 30 to article 31 of owns
donor
Law no.
Law no.
source
grants
(Law on
Law no.
Budget)
03/L-048
03/L-048
03/L-048 revenue
defined
€ '000
€ '000
€ '000
€ '000
€ '000
Changes
for other
sources of
finance
Final
Budget
Appropria
tion
KFMIS
EUR ’000
Adjustment
from
Original
Budget
EUR ’000
1,100
1,100
-
-
-
153
153
142
142
-
1,253
142
1,395
13.9%
100.0%
0.0%
0.0%
0.0%
26.8%
5,923
767
145
110
2,896
9,841
11
16
623
650
14
16
(30)
-
-
51
102
153
104
2
36
142
-
5,974
896
179
110
3,627
10,786
0.9%
16.8%
23.4%
0.0%
25.2%
0.0%
0.0%
9.6%
An increase of EUR 200 thousand in revenues from Government Grant was approved upon revision of the budget, whilst an increase of EUR 450 thousand was
based on a Decision of the Government of Kosovo and was allocated to capital projects.
33
31 December 2012
Section 19. Number of employees
Department
Total budgeted
full time & part
time no. of
employees
Administration
Mayor office
Administration and personnel
Budgeting and Finance
Public services
Community Office
Agriculture
Cadastre and Geodesy
Urban and environmental planning
Culture, youth and sport
Health and Social Care
Administration
Primary health care
Social services
Education and science
Administration
Preschool education and kindergarden
Elementary education
Middle school education
Total
Nr. 04/L-001
208
11
52
34
38
8
16
17
10
22
203
10
176
17
985
10
15
729
231
1,396
34
Actual no. of the
employees in the
beginning of 2012
Full time
182
12
48
24
38
8
13
13
7
19
199
9
173
17
948
9
15
697
227
1,329
Actual no. of
employees at the end
of 2012
Part Time
-
Full time
189
12
49
25
40
8
14
14
8
19
200
9
174
17
928
9
16
682
221
1,317
Part Time
-
31 December 2012
Section 20. Report on taken and proposed actions on findings and recommendations of the Auditor
for the prior year
Taken or proposed
action
Deadline for
implementation
Effect
No financial statements
in Serbian language were
prepared
Immediately
Not addressed..
The software has been
implemented only for tax
on property and we are
working toward this
point
Immediately
Partially adressed.
Recommendations were
considered
Immediately
Partially adressed
considered
Immediately
Partially adressed
considered but additional
actions are considered
Immediately
Not addressed.
6
Ensure that the Municipality takes
further steps to improve controls over
expenses and payments.
considered
Immediately
Not addressed
7
The Audit Committee should report
directly to the Municipal Assembly to
ensure that the responsibilities are
carried out with the appropriate level of
independence.
considered but the actual
practice is in accordance
with legislation in place
Immediately
Not addressed.
No
Recommendation or
finding
The Mayor of Municipality ensures that
the Municipality prepares financial
statements in the Serbian language.
1
The invoice system of own source
revenues should be comprehensive, and
regular monthly reconciliations and also
the division of work performed should
be done
2
3
4
Improve controls over expenses and
payments and strictly comply with Law
on Public Procurement No 03-L-241 in
order to avoid irregularities.
Ensure that the Municipality take further
steps to improve controls and to comply
with laws and local regulatory
requirements regarding personnel.
Ensure that the Municipality makes
additional efforts in relation to
confirming the ownership, registration
and valuation of all real estate.
5
35

vellezerit aliu

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