annual financial report - rks-gov.net · 2019-04-10 · ncb national commercial bank nlb nlb banka...

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Republika e Kosovës

Republika Kosova – Republic of Kosovo Qeveria – Vlada – Government

Ministria e Financave - Ministarstvo za Finansija - Ministry of Finance Thesari i Kosovës – Trezor Kosova - Treasury of Kosovo

Annual Financial Report

Budget of the Republic of Kosovo

For the year ended on 31 December 2018

Address: Government Building, 10th floor, str. “Nëna Terezë”, 10000, Prishtina-Kosovo Phone/Fax: +383 38 200 34 005/+383 38 212 362

www.mf.rks-gov.net

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Contents................................................................................................................................................................2

Abbreviations........................................................................................................................................................5

Statement of receipts and payments in cash for the Government of Kosovo ...................................................... 6

Consolidated statement of the comparison of budget with the execution for the Government of Kosovo ........ 7

Consolidated statement of financial assets and balance of funds for the Government of Kosovo......................8

Notes to the Financial Statements ........................................................................................................................ 9

Note 1 Summary of important accounting policies………………………………………………...........................................9

Note 1.1 Basis for preparation ………………………………………………………………………...................................……..9

Note 1.2 Accounting policies …………………………………………………………………………...........................................9

Note 1.3 Reporting entity ............................................................................................................................. 10

Note 1.4 Third party payments .................................................................................................................... 10

Note 1.5 Cash ............................................................................................................................................... 10

Note 1.6 Reimbursement of outflows (payments) from previous year ...................................................... 10

Note 1.7 Reporting currency ........................................................................................................................ 10

Note 1.8 Reporting amounts ........................................................................................................................ 10

Note 1.9 Date of authorisation .................................................................................................................... 10

Note 2 Corporate Income Tax..................................................................................................................11

Note 3 Personal Income Tax.....................................................................................................................11

Note 4 Property Tax……………………………………………………………………………………………………………………….……12

Note 5 Other Direct Taxes........................................................................................................................13

Note 6 Value Added Tax………………………………………………………………………………………………………………………13

Note 7 Customs Duties.............................................................................................................................13

Note 8 Excise tax.....................................................................................................................................14

Note 9 Other indirect taxes.....................................................................................................................14

Note 10 Tax returns ..................................................................................................................................... 14

Note 11 Taxes, charges and others from BOs - Central Government........................................................15

Note 12 Taxes, charges and others from BOs - Local Government..........................................................18

Note 13 Concession tax .............................................................................................................................. 20

Note 14 Royalty .......................................................................................................................................... .20

Note 15 Interest revenues (POE credits).................................................................................................... .20

Note 16 External state borrowing .............................................................................................................. .21

Note 17 Receipts for sub-borrowing services ............................................................................................ .21

Note 18 Internal state borrowing...............................................................................................................21

Note 19 Donor Designated Grants ............................................................................................................. .22

Note 20 Deposit Fund ................................................................................................................................ .23

Note 21 Return of loans by Publicly Owned Enterprises ........................................................................... .23

Note 22 Dedicated revenues ...................................................................................................................... .24

Note 23 One-off PAK financing .................................................................................................................. .25

Note 24 Kosovo Pension Savings Trust one-off financing..........................................................................25

Note 25 Salaries .......................................................................................................................................... .25

Note 26 Goods and Services ...................................................................................................................... .26

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Note 27 Utilities.......................................................................................................................................... .29

Note 28 Subsidies and Transfers ..................................................................................................................... .29

Note 29 Capital Expenditures .......................................................................................................................... .30

Note 30 Debt servicing ..................................................................................................................................... .32

Note 31 Fee of membership in IFIs .................................................................................................................. .32

Note 32 Returns from deposit funds ............................................................................................................... .32

Note 33 Cash - financial assets ......................................................................................................................... .33

Note 34 Budget comparisons........... ................................................................................................................ .34

Note 35 Funds in the Central Bank of Kosovo ................................................................................................. .35

Note 36 Quotes/shares in IFI............................................................................................................................36

Note 37 Development Trust Fund .................................................................................................................... .36

Note 38 Cash in transit ..................................................................................................................................... .36

Note 39 Accounts of Diplomatic Missions of Republic of Kosovo........... ........................................................ .37

Note 40 Cash (safe deposit) ............................................................................................................................. .38

Note 41 Donor designated grants....................................................................................................................40

Note 42 Own Source Revenues ........................................................................................................................ .40

Note 43 Development Trust Fund .................................................................................................................... .40

Note 44 Dedicated revenues ............................................................................................................................ .41

Note 45 Other Funds ........................................................................................................................................ .41

ANNEX 1 Budget Deficit Table for 2018 .................................................................................................... 42

ANNEX 2 Comparison of budget allocations ............................................................................................ 43

ANNEX 3 Expenditures by budget organizations ...................................................................................... 54

ANNEX 4 Report on Donor Designated Grants 2018…………………………………….................. ....................... 67

ANNEX 5 Own source revenues for transfer ............................................................................................. 69

ANNEX 6 Loans to public enterprises ........................................................................................................ 70

ANNEX 7 Report on non-financial assets of budget organizations with value over 1,000€ ..................... 71

ANNEX 8 Report on non-financial assets of budget organizations with value under 1,000€ .................. 73

ANNEX 9 Report on the stock of budget organizations ............................................................................ 75

ANNEX 10 Report on receivables by budget organizations ........................................................................ 77

ANNEX 11 Report on outstanding liabilities according to budget organizations ....................................... 79

ANNEX 12 Report on contingent liabilities by budget organizations……………............................................81

ANNEX 13 Cash in transit ............................................................................................................................. 83

ANNEX 14 Data on transfers from the reserve fund ................................................................................... 84

ANNEX 15 Employment data ....................................................................................................................... 86

ANNEX 16 Report of Employees Out of Payroll Lists ................................................................................... 88

ANNEX 17 Report on Employees under special service contracts .............................................................. 90

ANNEX 18 Report on Payments pursuant to Article 39.2 of LPFMA .......................................................... 92

ANNEX 19 Report on payments according to court and executive decisions ............................................ 93

ANNEX 20 Disclosure of the state debt ....................................................................................................... 95

ANNEX 21 Shares/Quotas of Kosovo Memberships in IFIs........................................................................ 101

ANNEX 22 Plan for the implementation of the AAR recommendations 2017 .......................................... 102

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Abbreviations

0 Amounts < EUR 500

KFMIS Kosovo Financial Management Information System

LPFMA Law Public Financial Management and Accountability

BRK Budget of the Republic of Kosovo

KCF Kosovo Consolidated Fund

VAT Value Added Tax

IMF International Monetary Fund

IPSAS International Public Sector Accounting Standards

IFIs International Financial Institutions

BO Budget Organization

PAK Privatization Agency of Kosovo

KJC Kosovo Judicial Council

OPM Office of the Prime Minister

POEs Publicly-Owned Enterprises

TK Telecom of Kosovo

KOSTT Transmission, System and Market Operator

KEK Kosovo Energy Corporation

WB World Bank

CBK Central Bank of Kosovo

BPB Bank for Business

EPB Economic Bank of Prishtina

NCB National Commercial Bank

NLB NLB Banka

PCB Pro Credit Bank

RBKO Raiffaisen Bank Kosova

TEB Turk Ekonomi Bankasi

TF Trust Fund

FB Financing from Borrowings

DB Domestic Debt

DTF Development Trust Fund

GG Government Grant

OSR Own-Source Revenues

DR Dedicated Revenues

DDG Donor Designated Grants

N/R Not Reported

IDA International Development Association

EBRD European Bank for Reconstruction and Development

IDB Islamic Development Bank

IBRD International Bank for Reconstruction and Development

DIN Islamic Dinars

EIB European Investment Bank

OFID OPEC Fund for International Development

DIFK Deposit Insurance Fund of Kosovo

SDF The Saudi Development Fund

INFRAKOS Kosovo Railways Infrastructure J.S.C.

KfW German Development Bank

KOSTT J.S.C. Kosovo Transmission, System and Market Operator

PPRC Public Procurement Regulatory Commission

RWC Regional Water Company “Prishtina”

MPA Ministry of Public Administration

MEST Ministry of Education, Science and Technology

MoF Ministry of Finance

MI Ministry of Infrastructure

NATIXIS Representative of the French Republic for Investments

PIBO Project Implementing Budget Organization

SAR Saudi Riyal

SDR Special Drawing Rights

UniCredit UniCredit Bank in Austria

ANSA Air Navigation Services Agency

http://www.teb.com.tr/

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Statement of receipts and payments in cash for the Government of Kosovo for the year ended on 31st of December 2018

2018 2017 2016

Managed by

the

Government of

Kosovo

Third

Party

Payments

Managed by

the

Government

of Kosovo

Third

Party

Payments

Managed by

the

Government

of Kosovo

Third

Party

Payments

Note '000 € '000 € '000 € '000 € '000 € '000 €

RECEIPTS

Direct taxes

Corporate Income Tax 2 86,797 75,277 80,817 Personal Income Tax 3 152,820 136,924 123,982

Property Tax 4 24,196 22,407 25,128

Other Direct Taxes 5 3,692 3,426 2,194

267,504 238,034 232,121

Indirect Taxes

Value Added Tax 6 799,020 756,117 693,754

Customs Duties 7 123,747 125,993 129,970

Excise tax 8 418,903 432,279 403,296

Other indirect taxes 9 2,460 847 372

1,344,130 1,315,236 1,227,392 Tax returns

Tax returns 10 -47,880 -57,583 -38,381

-47,880 -57,583 -38,381

Non-tax revenues

Taxes, charges and others from BOs, Central Government 11 110,398 103,445 97,172

Taxes, charges and others from BOs, Local Government 12 46,350 43,348 39,933

Concession tax 13 8,792 8,519 7,683

Royalty 14 25,233 30,570 30,554

Interest revenues (loans to POEs) 15 2,092 2,633 4,652

192,865 188,515 179,995 Borrowing

External state borrowing 16 11,334 108,256 44,687

Receipts for sub-borrowing service 17 8,250 8,377 8,536

Internal state borrowing 18 102,434 95,301 101,189

122,018 211,934 154,412

Grants and donations

Donor designated grants 19 8,319 178 8,312 386 8,735 3,255

8,319 178 8,312 386 8,735 3,255

Other receipts

Deposit fund 20 3,612 2,481 2,059 Return of loans from POEs 21 10,876 6,716 2,557

Dedicated revenues 22 10,493 9,390 9,018

One-off PAK financing 23 86,146 326 -

One-off KPST financing 24 11,590

Total receipts 2,009,673 178 1,923,360 386 1,777,908 3,255

PAYMENTS

Operations

Wages and salaries 25 592,588 550,749 544,831 Goods and services 26 229,057 10 204,161 5 183,050 103

Utilities 27 23,440 24,158 23,362

845,085 10 779,068 5 751,242 103

Transfers

Subsidies and Transfers 28 558,778 508,316 475,103

Capital Expenditures

Property, plants, equipment, transfers 29 533,064 168 471,098 381 449,147 3,151

Other payments

Debt servicing 30 40,741 77,308 85,199

Membership fee for IFI 31 - - 717

Returns from deposit funds 32 1,890 1,014 1,835

Total payments 1,979,559 178 1,836,805 386 1,763,242 3,255

Cash increase/decrease 30,115 86,555 14,666

Cash at the beginning of the year 33 357,760 271,204 256,539

Cash at the end of the year 33 387,874 357,760 271,204

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Consolidated statement of the comparison of budget with the execution for the Government of Kosovo for the year ended on 31st of December 2018

Budget approved based on cash

(Classification of payments by economic classification)

2018 2017 2016

Initial Budget

Final

Budget

Executio

n

Budget

Changes

Executio

n

Executio

n

A B C D=C-B

Note '000 € '000 € '000 € '000 € '000 € '000 €

CASH INFLOW

Direct taxes 267,040 267,040 267,504 464 238,034 232,121

Indirect Taxes 1,378,385 1,378,385 1,344,130 (34,255) 1,315,236 1,227,392

Tax returns (46,000) (46,000) (47,880) (1,880) (57,583) (38,381)

One-off revenue from collection of tax debt 4,000 4,000 - (4,000) - -

One-off tax revenue from SOE debts 4,000 4,000 - (4,000) - -

Non-tax revenues 202,000 202,000 192,865 (9,135) 185,881 175,343

Grants and donations 19,000 19,000 8,497 (10,503) 8,698 11,989

Borrowing 216,814 216,814 122,018 (94,796) 211,934 154,412

Other receipts* 132,500 144,090 122,717 (21,373) 21,547 18,286

Total receipts 2,177,739 2,189,329 2,009,851 (179,478)

1,923,74

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1,781,16

2

CASH OUTFLOW

General public services 208,666 223,661 204,611 (19,050) 193,212 171,491

Defence 53,667 48,949 46,477 (2,472) 34,914 44,081

Public Order and Safety 199,001 184,705 176,342 (8,363) 156,050 154,865

Economic affairs/relations 528,366 561,693 450,818 (110,875) 418,819 384,929

Environment Protection 87,307 22,286 16,447 (5,839) 9,934 10,570

Residence issue and Community 13,929 52,129 43,212 (8,916) 35,288 40,505

Health 212,480 211,018 199,806 (11,211) 178,607 167,843

Recreation, culture, religion 68,063 64,282 57,080 (7,202) 47,929 38,292

Education 305,496 318,787 301,877 (16,910) 282,747 280,153

Social Protection 415,506 442,185 440,435 (1,750) 401,370 386,017

Others ** 66,164 66,164 42,631 (23,533) 78,322 87,750

Total payments 34 2,158,645 2,195,859 1,979,737 (216,122)

1,837,19

1

1,766,49

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Deficit/Surplus 19,094 (6,530) 30,115 36,644 86,555 14,666 Note: (*) Including dedicated revenues, Return of loans from POEs, one-off PAK revenues, One-off KPST financing and receipts of deposits (excluding budget planning for deposits), Financing of interest pursuant to table 1 of Law on Budget No.06/L-020. (**) Including debt payments, payments for membership in IFIs and Returns from deposit funds (excluding budget planning for deposits)

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Consolidated statement of financial assets and balance of funds for the Government of Kosovo

for the year ended on 31st of December 2018

2018 2017 2016

Managed by the

Government of Kosovo

Managed by the


Managed by the


Note '000 € '000 € '000 €

Financial assets - cash Central Bank of Kosovo 35 374,663 339,906 257,393 Quotas in IFI (2018) 36 1,741 - - Development Trust Fund 37 4,514 5,047 4,125 Cash in transit 38 4,031 10,179 7,371 Accounts of diplomatic missions 39 1,074 1,045 929 Cash in hand (safe deposits) 40 1,851 1,583 1,385

Total assets in cash 387,874 357,760 271,204

Specific purposes Designated by Donors 41 8,366 6,837 7,280

Own Source Revenues carried forward 42 48,240 32,880 27,156

Development Trust Fund 43 11,437 10,321 10,058 Dedicated revenues 44 1,706 803 841

Other 45 16,432 14,722 13,109

86,182 65,564 58,446 Undistributed 301,693 292,196 212,759

Total Balance of Funds 33 387,874 357,760 271,204

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Notes to the Financial Statements

Note 1 Summary of important accounting policies

1.1 Basis for preparation

Financial statements have been prepared in accordance with LPFMA no. 03/L-048 as amended by Law no. 03/L-221, Law no. 04/L-116 and Law no. 04/L-194 as well as in accordance with the IPSAS under the cash basis of accounting - Financial Reporting under the Cash Based Accounting. Notes to financial statements form an integral part in understanding statements and should be read together with and in relation to the statements.

1.2 Accounting policies

Basis of accounting and reporting in the Government of the Republic of Kosovo, according to the LPFMA, is the basis of cash. In this regard, the information disclosed within these financial statements present the receipts and cash payments as well as the cash balance fluctuation. Management of money has been organised in the form of a Treasury Single Account. Treasury Single Account is a system of bank accounts used for collection of revenues and execution of expenditures under the control and management of Treasury at the Ministry of Finance. Receipts (revenues) are recognised once they are under the control of Government. This refers to money transferred to the Treasury account at CBK, money in the accounts of commercial banks pending to be transferred to the Treasury account at CBK as well as money collected by officers of a budget organisation pending to be transferred to the Treasury account at CBK.

Payments (expenditures) are recognised once paid from the Treasury Single Account, whereas the Petty cash payments and advance payments for official trips are recognised once petty cash account and official trips are justified.

According to the applicable legislation, the deposits of prisoners and expropriation have been presented in gross value for 2018 within receipts and payments, as opposed to other deposits that are presented in net value. The payments of final judgements according to Article 40 of the LPFMA and payments of invoices and demands for payments according to Article 39.2, paragraph 2 of the LPFMA are paid by the Ministry of Finance in line with legislation requirements. Payments are made from different economic categories as a result of funds available for servicing of liabilities in compliance with LPFMA requirements.

Quotas for membership to IFI are not considered as expenditure, but as a change of the property form and are registered and reported to the relevant code as financial asset.

Sub-borrowing means the agreement signed between the Ministry of Finance and Budget Organization or another entity in the public sector for sub-borrowing means already borrowed by the Ministry of Finance through a loan agreement. LPFMA contains some additional requirements when it comes to disclosure of non- financial assets and liabilities in the explanatory notes of financial statements, in compliance with Part 2 of IPSAS under the cash basis.

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Assets presented in Annex 6 are based on the KFMIS records and include assets over €1,000 according to the Financial Rule 02/2013. The list of non-financial assets has been disclosed in net value following the application of depreciation rates according to FR 02/2013.

Assets in the value under €1,000 have been disclosed in Annex 7, stocks are disclosed in Annex 8 and the liabilities have been disclosed in Annex 9, liabilities are presented in Annex 10, contingent liabilities have been disclosed in Annex 11, the number of employees outside the payroll is presented in Annex 15 while the number of employees with contracts for special services is annex 16, that all of these annexes are based on the individual financial statements declared from budget organizations.

Transactions between budget organisations, called “inter-departmental transactions”, are not consolidated in these financial statements in order to retain the consistency of information reported within individual financial statements of budget organisations.

Expenditures are categorised according to economic and functional classification of the Budget Law, which is based on IMF Governmental Financial Statistics (GFS) which are a GFS version based on cash of 2014.

Accounting policies have been constantly applied throughout the period.

1.3 Reporting entity

Financial statements present the financial activity of the Government of the Republic of Kosovo as set forth in the Law no. 03/L-048 as amended by Law no. 03/L-221, Law no. 04/L-116, Law no. 04/L-194, Law no. 05/L-063 and Law no. 05/L-007 where all budget organizations are included and are consolidated and reported by the Treasury at the level of General Government.

1.4 Third party payments Third Party Payments are not considered receipts or payments in cash but they are benefits of the Government. These payments are disclosed under the Third Party Payments column in the Consolidated Statement of Receipts and Payments in Cash.

1.5 Cash

Cash is comprised of funds which are mainly held in the Central Bank of Kosovo, commercial banks as well as cash and equivalents of cash held in the safe deposits of BOs.

1.6 Reimbursement of outflows (payments) from previous year Payments reimbursed in BRK from previous years in the current year are recorded as revenues.

1.7 Reporting currency

Reporting currency is Euro (€) while disclosure of the state debt is in the SDR (Annex 18) and quotas in IFI (Annex 20) in USD (US dollar).

1.8 Reporting amounts Reporting amounts are in units `000 (thousand) Euro (€), whereas in annexes, the amounts are in units Euro (€).

1.9 Date of authorisation

They are authorised on the date the statement of the Financial Report is signed by both the Minister of Finance and the General Director of Treasury.

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Note 2 Corporate Income Tax

Revenues from Corporate Income Tax for 2018 amounted to EUR 86,797,000.

2018 2017 2016

Description '000 € '000 € '000 €

Presumptive tax (1) 60 0 21

Corporate tax 86,737 75,277 80,797

Total 86,797 75,277 80,817 Note: (1) refers to the amount received as a result of collection of outstanding liabilities for this category.

Note 3 Personal Income Tax

Revenues from Personal Income Tax for 2018 amounted to EUR 152,820,000.

2018 2017 2016

Description '000 € '000 € '000 €

Salary Source Withheld tax 97,087 85,635 79,851

Individual business tax 33,765 32,547 32,125

Tax on rent and intangible assets 478 596 819

Source withheld tax, interest, property right 21,490 18,146 11,187

Total 152,820 136,924 123,982

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Note 4 Property Tax

Table below shows the property tax collected by municipalities of the Republic of Kosovo.

2018 2017 2016

Description '000 € '000 € '000 €

Gllogoc 469 390 362

Fushe Kosova 649 599 616

Lipjan 843 759 839

Obiliq 431 333 329

Podujeve 428 374 582

Prishtina 6,975 6,961 7,176

Shtime 141 122 162

Gracanica 583 502 473

Dragash 170 194 192

Prizren 2,197 2,060 2,201

Rahovec 419 303 371

Suhareke 685 567 697

Malisheve 269 209 282

Mamusha 29 19 23

Decan 198 180 222

Gjakova 1,456 1,427 1,564

Istog 321 295 362

Klina 327 270 298

Peja 1,557 1,421 1,563

Junik 65 40 42

Mitrovica 631 578 777

Skenderaj 222 170 202

Vushtrri 662 578 525

Gjilan 1,412 1,438 1,799

Kacanik 245 233 281

Kamenica 321 260 267

Novoberde 59 61 113

Shterpce 138 104 125

Ferizaj 1,736 1,505 2,075

Viti 330 292 377

Partesh 7 12 21

Hani i Elezit 134 80 105

Kllokot 65 44 60

Ranillug 24 25 49

Total 24,196 22,407 25,128

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Note 5 Other Direct Taxes

Revenues from other direct taxes for 2018 amounted to EUR 3,692,000.

2018 2017 2016

Description '000 € '000 € '000 €

Provisional Account - TAK 56 - 7

Revenues from TAK fines 3,636 3,426 2,187

Total 3,692 3,426 2,194

Note 6 Value Added Tax

Revenues from VAT for 2018 amounted to EUR 799,020,000.

2018 2017 2016

Description '000 € '000 € '000 €

Internal VAT 213,131 198,341 179,203

Deferred VAT - - 90

Border VAT 585,889 557,776 514,461

Total 799,020 756,117 693,754

Note 7 Customs Duties Revenues from Customs duties for 2018 amounted to EUR 123,747,000.

2018 2017 2016

Description '000 € '000 € '000 €

Customs duties on import 123,747 125,993 129,970

Total 123,747 125,993 129,970

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Note 8 Excise tax Revenues from Excise tax for 2018 amounted to EUR 418,903,000.

2018 2017 2016

Description '000 € '000 € '000 €

Border excise tax 403,472 419,968 390,922

Internal excise tax 15,431 12,311 12,374

Total 418,903 432,279 403,296

Note 9 Other indirect taxes

Revenues from other indirect taxes for 2018 amounted to EUR 2,460,000.

2018 2017 2016

Description '000 € '000 € '000 €

Anti-damping protection measure 1,976 330 -

Taxes and other customs duties 483 517 372

Total 2,460 847 372

Note 10 Tax returns

Tax returns for 2018 amounted to EUR 47,880,000.

2018 2017 2016

Description '000 € '000 € '000 €

Returns from presumptive tax - - 0

Returns from profit tax 0 - 0

Returns from internal VAT -39,614 -45,142 -30,134

Returns from salary source withheld tax -1,137 -867 -62

Returns from business tax -615 -95 -185

Returns from rent- lottery win, property right 0 -112 -1

Returns from corporate tax -2,279 -2,220 -621

Returns from revenues-TAK fines -4 -3 -2

Returns of excise tax -3,410 -7,591 -5,759

Returns of customs duties -208 -282 -489

Returns of border VAT -472 -1,028 -1,094

Returns fromother customs duties -141 -244 -35

Total -47,880 -57,583 -38,381

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Note 11 Taxes, charges and others from BOs - Central Government 2018 2017 2016

Description '000 € '000 € '000 €

Vehicle registration fee 12,369 15,160 13,887

Road fee 14,864 14,677 13,177

Travel Document fee 10,426 6,470 6,050

ID card fee 3,495 2,826 2,842

Driving fee 3,063 2,558 3,006

Business registration fee 13 16 15

Public/parking/camping and recreation fee 379 268 320

Municipal contruction permit fee 299 97 88

Birth Certificate fees 38 19 16

Marriage certificate fees 12 5 4

Other certificate fees 274 260 211

Fee for verification of other documents 809 728 977

Other administrative fees 1,544 1,572 1,162

Tender participation fee - - 501

Court fee 2,743 2,709 2,497

Return of court fee - - (0)

Weapon fee 89 84 81

Medical certificate/driving license fee 183 155 202

Citizenship fee 1,029 1,142 1,140

Fire protection fee 99 82 57

Fee for legalization of documents 88 105 -

Fee for civil use of explosives 11 10 11

Ecological fee 3,902 3,850 3,458

Municipal environment fee 52 61 51

Visa fee 59 54 49

Fee for apostille stamps 966 869 287

Traffic fines 9,868 4,924 4,642

Court fines 3,663 3,576 3,236

Inspectorate fines 816 532 433

Customs offense and fines 1,001 1,096 906

Fines for Media - 1 1

Other fines 1,114 1,216 804

Unspecified revenues from Courts 233 211 -

Damage compensation from Insurance Companies 157 53 42

Revenues from confiscations 107 136 142

Fines against Financial Institutions 55 310 283

Activ.Lic..individ. & free 1,614 1,337 1,338

(continues on the next page)

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2018 2017 2016

Description '000 € '000 € '000 €

Business registration license 59 47 41

License for professional services 603 387 376

License for private education institutions 182 58 8

License for transport of goods 76 67 90

License for harvesting 9 15 6

License for games 353 394 96

License for use of forests 676 535 590

License for medical products 1,942 2,188 2,775

License for laboratories 59 83 99

License for private security services 45 27 39

License for export/import of wines 5 - -

Other Business licenses 4,298 6,249 6,619

License for import of fuel and its derivates 152 140 127

License for retail sale of fuel and derivates 226 200 234

License for wholesale of fuel and its derivates 50 49 24

License for sale of LPG and gases 35 34 29

License for export of tobacco 0 -

License for import of tobacco/wholsale 49 76 20

License for tobacco wholesale 80 - -

Revenues from license on tobacco import 10 9 7

Sale form for rimb stand 1 3 5

Sale of services 1,348 1,365 1,408

Different Police services 1,167 853 783

Revenues from sale of goods 438 280 210

OPM Official Gazette 18 30 43

Use of Public Property 949 1,036 775

Rent from Public property 398 306 349

Participations 8,238 9,108 9,240

Return of students' participations (162) (16) (627)

Banners 629 651 648

Revenues from sale of assets 90 31 27

Accreditation fee 30 20 29

Revenues from sale of waste 18 9 11

Page.imp.pro.equip.med.veter. 6 9 9

Revenuees from sale of confiscated goods 1 1 0

Revenues from use of water 637 109 78

Insurance policies 5 - -

Recording of colateral 652 598 669

Veterinary Inspection-within the country 50 28 24

Plant inspection 22 61 76

Sanitary - hygiene inspection 424 476 383


17

2018 2017 2016

Description '000 € '000 € '000 €

External customs

control 2,017 2,266 1,832

Fast customs - - 1

Passenger security fee 2,074 1,848 1,685

Sanitary inspection at the border/rural center 3 3 3

Phytosanitary inspection at the border/rural centers 3,386 3,498 3,521

Veterinary inspection at the border / rural centers 1,879 1,803 1,764

Bank interest - 43 -

Revenues from rent, property use 160 143 90

Other receipts 53 75 38

Revenues from complaints review 20 37 117

Revenues from participation in elections 26 25 -

Revenues from KPA 5% 17 39 41

Revenues from previous year 1,205 729 565

Return of advances from previous year 0 1 0

Temporary account for reconciliation 23 46 -

Difference in currency exchange 9 - -

Total 110,398 103,445 97,172

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Note 12 Taxes, charges and others from BOs - Local Government

2018 2017 2016Description '000 € '000 € '000 €

Presumptive tax 0 - 5 Vehicle registration fee 2,868 2,787 2,575 Road fee 620 588 603 ID card fee - - 0 Driving licenses fee 10 15 5 Business registration fee 316 199 279 Bussiness activities change fee - - 78 Public parking/camping, recreation fee 535 506 460 Municipal construction license fee 15,309 18,555 16,830 Demolition fee 11 16 12 Inheritance registration fee 1,563 1,508 1,534 Change of land destination fee 3,760 2,853 1,698 Birth Certificate fee 740 804 1,084 Marriage certificate fee 223 212 296 Death certificate fee 46 51 61 Other certificates fee 1,140 1,048 639 Different document verification fee 207 251 243 Document photocopying fee 12 13 10 Other Administrative fees 716 693 638 Tender participation fee 18 6 2 Return of court fees - 6 - Medical certificate/driving license fees 13 9 6 Citizenship fees 1 2 1 Fee for legalising premises - 121 751 Fire protection fee 0 0 - Revenues from natural resources - - 1 Business exercise fee 707 791 638 Property Tax Certificate and copy of the plan 53 39 - Ecological fee 13 13 (0) Municipal environment license 538 328 271 Removal and disposal of vehicles 70 117 90 Inspectorate fee 75 52 63 Other fees 33 34 19 Compensation of damages by the Insurance Companies - 5 0 Penalties for non-compliance 0 - - Revenues from confiscations 9 11 8 Fines against financial institutions - - 5 Mandatory/throwing of waste fines 4 1 0 License for individual and free activities 148 202 140 License for mobile street sales/kiosk 2 - 3 License for Quarries and Mines - 0 2 Bussines registration license 72 46 46 License for technical acceptance of the premises 101 60 69 License for professional services 2 4 4


19

2018 2017 2016Description '000 € '000 € '000 €

License for transport of goods 10 11 9 License for harvesting 1 1 1 License for serving alchoolic bavarages 32 27 28 License for adverts and publication on public property 195 157 123 License for haunting and fishery - 0 0

License for use of forests 3 0 - License for malls 85 67 65 Construction license 0 18 12 License for hotel premises and accomodation 5 4 5

License for private security service 19 18 4 Other business licenses 444 160 258 Sales of services 34 79 1,150 Revenues from sales of goods 38 71 52 OPM Official Gazette 0 - 0 Use of Public Property 3,495 2,091 1,694 Public property for open trade 133 67 58 Rent for trading premises 367 377 343 Rent for public premises 1,116 754 763 Participations 4,071 4,010 4,130 Disinfection services 29 - - Revenues from sale of assets 191 122 146 Revenues from sale of waste 15 12 14 Revenues from concessions 780 (14) 165 Revenues from rent on residing premises 7 8 14 Sale of services-collection of waste incomes 3,291 1,385 - Insurance Policies 0 0 2 Registration of colateral 24 17 16 Inspection of food items 28 20 19 Insp.instal fire & utilities - 0 0 Revenues from inspect if urban planning is respected 53 63 83 Land measuring fee 1,597 1,583 1,423 Veterinary inspection-within the country 19 17 11 Hygienic sanitary inspection 87 63 48 Inspection of road traffic 77 135 31 Revenues from rent, use of property 72 73 93 Other receipts - - 0 Revenues from previous year 94 3 Total 46,350 43,348 39,933

20

Note 13 Concession tax

Concession tax during 2018 amounted to 8,792,000 Euro. Initially, concession tax for Prishtina International Airport was fixed whilst in 2014 and onwards was in percentage according to PPP Agreement no. PPP -09-001-611

2018 2017 2016

Description '000 € '000 € '000 €

Revenues from concession 8,792 8,519 7,683

Total 8,792 8,519 7,683

Note 14 Royalty

Royalty or license for quarry and mines for 2018 amounted to 25,233,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

License for quarry and mines 25,233 30,570 30,554

Total 25,233 30,570 30,554

Note 15 Interest revenues (POE credits)

2018 2017 2016

Description '000 € '000 € '000 €

Interest received from POE credits 2,092 2,633 4,652

Total 2,092 2,633 4,652

21

Note 16 External state borrowing

External state borrowing and receipts for sub-borrowings for 2018 amounted to 11,334,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

Receipts-Loan Agreements 2,586 105,875 40,251

External debt-direct payment* 8,748 2,380 4,437

Total 11,334 108,256 44,687 Note (*) Includes 765,154 euro registered in KFMIS from Ministry of Infrastructure as direct payment (disbursement), however disbursement

didn’t occurred at all in 2018. The correction of Transaction will be completed effectively in fiscal year 2019.

Note 17 Receipts for sub-borrowing services

Receipts from sub-borrowings for repayment of loans amounted to 8,250,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

Receipts-sub-borrowing 8,250 8,244 7,122

Sub-borrowed loans-Reimbursements - - 38

Sub-borrowed loans-direct payments - 133 1,376

Total 8,250 8,377 8,536

Note 18 Internal state borrowing

During 2018 revenues from internal state borrowing (net) amounted to 102,434,000 Euro. Special disclosure of the state debt is presented in Annex 20.2

2018 2017 2016

Description '000 € '000 € '000 €

Receipts from the emission of securities 102,434 95,301 101,189 Total 102,434 95,301 101,189

22

Note 19 Donor Designated Grants

Grants are received from different donors who specifically indicate the intention of use. The following we presented the details of revenues for 2018 as per donors excluding payments from third parties.

2018 2017 2016

Description '000 € '000 € '000 €

Internal Grants 649 417 887

Procredit bank - 1 1

Swiss Carritas 27 - 7

United Arab Emirates 116 - -

Austrian Government 36 10 35

British Government 134 127 428

Save the Children 60 77 66

Danish Government 11 12 7

Dutch Government - 11 11

European Union 1,234 917 1,305

French Government 4 - -

German Government 258 168 72

Italian Government - 9 23

Luxembourg Government 10 6 25

Norwegian Government 372 - 216

Japanese Government 402 317 260

Un-Habitat 2 - 34

Swiss Government 1,848 1,251 1,017

Turkish Government - 11 18

UNDP 54 46 46

Hungarian Government 60 32 70

UNICEF 14 22 54

USA 87 50 12

GTZ 741 1,685 90

USAID 28 188 131

GLOBAL FUND 33 3 36

Albanian Government - - 10

Czech Republic - 8 -

Council of Europe 185 172 215

Croatian Government 18 22 -

Total 8,319 8,312 8,735

23

Note 20 Deposit Fund

These are revenues held in trust on behalf of third parties and are held as such until they are defined. These revenues are held within Kosovo Consolidated Fund.

2018 2017 2016Description '000 € '000 € '000 €Deposists of games of chance 720 1,088 - Deposits of Political Entities - 37 1 Deposits from seizures 163 232 - Deposits-procurement review body 12 144 118 KJC deposits 63 582 761 Deposits of Special Chambers 2 3 - Deposits of Prisoners 1,486 3 70 Deposits for salaries in trust 73 7 - Deposits-Student's tokens 56 49 50 PAK-rent on inventory 1 1 0 Deposits - Compensation Scheme KPCVA 600 - - Deposits for Expropriation-Municipalities 302 - 935 The bond interest in trust - 81 - Total 3,612 2,481 2,059

Note 21 Return of loans by Publicly Owned Enterprises

Return of loans by Publicly Owned Enterprises for 2018 amounted to 10,876,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

Return of Principal by KEC 10,876 6,716 2,557

Total 10,876 6,716 2,557

24

Note 22 Dedicated revenues

Dedicated revenues during 2018 amounted to 10,493,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

Privatization Agency of Kosovo 6,494 6,112 6,312

Air Navigation Service Agency 3,999 3,279 2,706

Total 10,493 9,390 9,018

Note 23 PAK one-off financing

PAK one-off financing during 2018 amounted to 86,146,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

PAK one-off financing 86,146 326 -

Total 86,146 326 -

Note 24 Kosovo Pension Savings Trust one-off financing

Kosovo Pension Savings Trust one-off financing during 2018 amounted to 11,590,000 Euro.

2018 2017 2016

Description '000 € '000 € '000 €

KPST one-off financing 11,590 - -

Total 11,590 - -

25

Note 25 Salaries

Salaries during 2018 amounted to 592,588,000 Euro.

2017 2016

MF FF WB DTF GG OSR DR DDG Total

Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000

Net salaries through Payroll - - - - 489,610 5,067 5,933 10 500,621 466,826 461,649

Payment for Trade Union - - - - 1,740 - 9 - 1,749 1,695 1,665

Payments of additions for KCS - - - - - - - - - 22 -

Membership - Kosovo Chamber of Nurses - - - - 180 - - - 180 42 -

Membership - Chamber of Physicians of Kosovo - - - - 166 - - - 166 - -

Net Payment-overtime - - - - - - - - - 8 19

Payment for work experience - - - - - - - - - 16 -

Wages of delegates/committees - - - - - - - - - - -

Employees with contract (not in payroll) - - - - - 6 - 630 636 603 742

Personal Income withheld tax - - - - 32,247 - 538 15 32,800 29,390 29,141

Pension contribution-employee - - - - 27,716 - 341 9 28,067 26,082 25,802

Pension contribution-employer - - - - 27,716 - 341 8 28,065 26,065 25,802

Contract for health insurance - - - - - - - - - - -

Court decisions - - - - 0 303 - - 304 - 11

Total - - - - 579,376 5,376 7,163 672 592,588 550,749 544,831

2018

26

Note 26 Goods and Services

Goods and Services paid during 2018 amounted to 229,057,000 Euro.

2017 2016


Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000Official travel expenses within the ountry - 5 - - 1,338 298 - 10 1,650 1,300 1,135

Allowances for official travel within the country - - - - 54 - 1 0 56 52 62

Accomodation for official travel within the country - 0 - - 141 12 2 12 167 113 161

Other expenditures for official travel within the country - 1 - - 223 24 - 0 249 16 60

Official travel expenses abroad - 34 - - 3,746 88 31 98 3,996 4,710 3,563

Allowances for official travel abroad - 44 - - 4,124 50 39 172 4,428 3,030 3,112

Accomodation for official travel abroad - 64 - - 2,601 29 60 204 2,958 1,677 2,316

Other expenditures for official travel abroad - 23 - - 1,062 30 9 31 1,155 633 1,357

Internet expenditures - 1 - - 432 13 4 2 453 460 413

Mobile telephony expenses - 5 - - 3,093 101 73 4 3,276 2,513 2,567

Postal services - 0 - - 1,349 89 2 - 1,440 1,440 1,553

Expenses for use of optical cable - - - - 820 0 14 - 834 368 402

Education/training services - 32 - - 1,525 22 170 80 1,829 2,349 2,176

Representative/lawyers and experts services - - - - 2,425 10 2 6 2,443 2,448 2,363

Different health services - 2 - - 1,746 62 7 10 1,828 2,062 1,327

Different intellectual/advisory services - 304 - - 5,828 143 219 173 6,666 3,864 4,007

Non-marketing printing services - 12 - - 799 22 5 10 848 612 827

Other contractual services - 1,971 - - 28,359 5,774 403 1,082 37,589 37,938 29,379

Technical services - 9 - - 2,722 104 27 10 2,871 1,791 1,550

Membership fees - - - - 689 94 13 0 796 580 522

Funeral services - - - - 516 120 - - 636 369 292

Furniture/less than 1000 euro - 65 - - 1,872 130 7 2 2,076 1,518 1,311

Phones/mless than 1000 euro - 4 - - 68 1 - - 73 52 106

Computers/less than 1000 euro - 51 - - 1,490 61 - 5 1,608 802 1,227

Hardware for information technology/less than 1000 euro - 1 - - 123 0 48 - 172 101 171

Photocopying machines/less than 1000 euro - 11 - - 83 7 - 0 102 85 82

Special Medical equipment/less than 1000 euro - 8 - - 227 2 - - 237 170 67

Police service equipment/less than 1000 euro - - - - 36 - - - 36 119 20

Traffic equipment/less than 1000 euro - - - - 58 2 - - 60 45 31

Other equipment/less than 1000 euro - 19 - - 5,062 280 16 104 5,481 2,584 3,383

Purchase of books and artworks - - - - 71 2 - - 73 36 15

Office supplies - 30 - - 7,094 410 22 17 7,573 8,514 6,769

Supply with blank documents - - - - 2,949 12 - - 2,961 2,393 2,039

2018


27

2017 2016


Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000Supply with food for animals - - - - 52 - - - 52 70 56

Supply with food and bevareges/not official lunches - - - - 10,278 1,482 14 6 11,780 10,651 10,693

Medical supplies - 387 - - 37,140 267 - - 37,794 31,068 26,323

Supply with dry ice - - - - 2 - - - 2 0.177 0

Cleaning supplies - 5 - - 1,446 136 9 0 1,596 1,681 1,564

Supply with clothes - 11 - - 3,601 36 7 - 3,655 5,282 6,826

Supply with chemical preparations - - - - 64 1 - - 65 9 11

Accomodation - - - - 171 6 - 5 181 132 219

Munition and fire weapons - - - - 172 0 - - 172 609 169

Security labels/banners - - - - 428 - - - 428 450 525

Seals - - - - 119 - - - 119 62 108

Purchases for state reserves - - - - 299 - - - 299 98 319

Oil - - - - 140 6 2 - 148 95 135

Fuel for central heating - 53 - - 5,788 572 43 - 6,456 6,348 5,545

Heating oil - - - - 28 - - - 28 35 18

Heavy coal - - - - 1,017 - - - 1,017 860 758

Coal - - - - 109 17 - - 126 532 432

Woods - - - - 3,874 678 - - 4,552 2,908 3,023

Fuel for generators - 1 - - 565 15 3 - 584 801 427

Fuel for vehicles - 41 - - 8,396 313 41 1 8,792 8,722 6,891

Natural Gas - - - - 37 5 - - 41 31 26

Advances for cash ( P.CASH ) - - - - 1 0 - 0 1 89

Advances for official travels - 0 - - 110 4 (0) - 114 24 -

Advance payment - - - - - - - - - 2

Advances for goods and services - - - - 1 8 - 95 104 - 0

Advances for Embassies - - - - (2) - - - (2) 123 0

Bank provision-CBK - - - - 241 - - - 241 245 247

Bank provision-RBKO - - - - 0 - - - 0 - 30

Bank provision-ProCredit Bank - - - - - - - - - - 154

Bank provision-BPB - - - - - - - - - - 683

Bank provision-BE - - - - 2 - - - 2 - 79

Bank provision-NLB Bank - - - - 36 - - - 36 36 430

Provision for different tariff - - - - 104 - - 0 104 73 94

Bank provision -TEB - - - - - - - - - - 4

Bank provision-BKT - - - - 2 - - - 2 - 17

2018


28

2017 2016


Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000PAK-bank provision - - - - - - - - - 1 1

Vehicle registration - 1 - - 468 23 3 - 496 583 536

Vehicle insurance - 3 - - 1,211 33 14 - 1,261 1,248 1,255

Municipal fee and vehicle registration - - - - 46 0 1 - 47 46 61

Security of other premises - 57 - - 3,225 313 57 - 3,652 3,121 2,900

Absence in cash deposits - - - - - - - - - 0 7

Maintenance and repair of vehicles - 8 - - 4,344 147 30 - 4,530 4,810 4,362

Maintenance of premises - 5 - - 5,250 420 13 - 5,687 4,935 5,606

Maintenance of residing premises - - - - 6 - - - 6 7 7

Maintenance of administrative and business premises - - - - 83 19 - - 103 49 206

Maintenance of schools - - - - 1,251 478 - 1 1,730 923 1,552

Maintenance of health premises - 1 - - 1,817 24 - 0 1,842 1,601 154

Maintenance of auto roads - - - - 5,083 238 - - 5,322 5,230 1,484

Maintenance of regional auto roads - - - - - - - - - 3 4,663

Maintenance of local auto roads - - - - 1,138 424 - - 1,563 1,411 1,314

Maintenance of Information Technology - 4 - - 3,896 48 18 1 3,967 3,404 1,816

Maintenance of furniture and equipment - 70 - - 1,557 50 113 - 1,790 1,183 1,462

Routine Maintenance - - - - 473 445 1 28 946 797 311

Rent for premises - 6 - - 8,210 16 243 9 8,484 8,203 7,863

Rent on land - - - - 17 - - - 17 10 16

Rent on equipment - - - - 124 4 5 - 132 65 74

Rent on machinery - 1 - - 1,354 82 - - 1,437 172 65

Rent on use of space - - - - 209 1 179 9 399 351 99

Advertisements - 1 - - 364 16 6 1 388 307 295

Editions and publications - 4 - - 534 8 4 8 558 572 493

Expenses for public information - 0 - - 617 31 129 - 777 973 785

Official lunches - 20 - - 3,158 122 10 100 3,409 2,901 2,824

Official lunches abroad - - - - 45 0 - - 45 25 23

Court decisions - 11 - - 3,387 371 1 - 3,771 5,352 1,886

Payments according to Article 39.2 of LPFMA - - - - 1,431 64 - - 1,495 5 666

Payment of tax on rent - 1 - - 95 0 - - 96 89 91

Payment of government debt - - - - 0 - - - 0 - -

Debt interest - - - - 0 - - - 0 0 -

Total - 3,389 - - 206,339 14,918 2,115 2,296 229,057 204,161 183,050

2018

29

Note 27 Utilities

Utilities paid during 2018 amounted to 23,440,000 Euro.

2017 2016

FM FH BB FZHM GQ THV THD GPD Gjithsej

Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000

Electricity - 0.3 - - 12,323 471 95 1 12,891 14,535 13,727

Water - 0 - - 3,957 107 6 0 4,071 3,570 3,715

Waste - - - - 1,844 45 4 0 1,893 1,838 1,745

Central heating - 0.4 - - 2,501 24 - - 2,525 2,713 2,175

Phone expenses - 0.3 - - 1,505 25 63 0 1,594 1,473 1,806

Court decisions - - - - 283 4 - - 288 29 170

Payments as per Art. 39.2 of LPFMA - - - - 167 12 - - 179 - 24

Total - 1 - - 22,581 689 169 1 23,440 24,158 23,362

2018

Note 28 Subsidies and Transfers Subsidies and Transfers paid during 2018 amounted to 558,778,000 Euro.

2017 2016

MF FF WB DTF GG OSR DR DDG T Total

Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 € '000 € '000 € '000

Subsidies for public entities - - - - 48,351 1,228 53 12 49,644 49,710 29,937

Subsidies for cultural public entities - - - - 859 136 - - 995 3,205 3,492

Subsidies for non-public entities - - - - 24,016 3,212 - 364 27,592 20,184 23,663

Transfers for other governments - - - - 655 1 - 147 803 2,614 2,062

Payments for individual beneficiaries - - - - 9,511 2,692 - 158 12,362 7,027 7,610

Basic pensions - - - - 116,312 4 - - 116,317 113,004 117,465

Basic contribution pensions - - - - 95,500 - - - 95,500 90,666 86,686

Pensions for persons with disabilities - - - - 32,971 - - - 32,971 22,227 22,102

Pensions of social assistance - - - - - - - - - 15 28,686

Pensions for prisoners - - - - 7,316 - - - 7,316 10,450 10,380

Pensions for war weterans - - - - 76,416 - - - 76,416 65,799 47,850

Pensions for blind - - - - 5,487 - - - 5,487 5,501 5,386

KPC Pensions - - - - 2,648 - - - 2,648 2,684 2,518

KSF Pensions - - - - 1,561 - - - 1,561 1,200 766

Family Pension - - - - 5,917 - - - 5,917 - -

Pensions - Category I - - - - 32,741 3 - - 32,744 28,358 -

Pensions - Category II for family members - - - - 9 - - - 9 - -

Disability pension - - - - 152 - - - 152 - -

Payments for war invalids - - - - 40,793 - - - 40,793 36,838 37,287

Payments for civilian invalids - - - - 9 - - - 9 15

Payments for families of those fallen in war - - - - 136 1 - - 137 38 47

Trepça temporary pensions - - - - 3,859 - - - 3,859 4,198 4,385

Maternity leave - - - - 1,406 - - - 1,406 1,271 1,150

Court decisions - - - - 220 371 - - 591 385 405

Payments for farming sector - - - - 12,509 41 - 3 12,553 10,250 10,070

Payments for agriculture culture - - - - 15,653 142 - 50 15,845 15,695 14,505

Restructuring of physical potential - 1,336 - - 12,458 - - - 13,794 14,576 17,257

Management of water irrigation resources in agriculture - - - - 207 - - - 207 406 919

Diversification of farms - - - - 1,152 - - - 1,152 1,999 477

Total - 1,336 - - 548,822 7,832 53 735 558,778 508,316 475,103

2018

30

Note 29 Capital Expenditures

Capital expenditures paid during 2018 amounted to 533,064,000 Euro.

2017 2016

MF FF WB FZHM GG THV THD THA DDG Total

Description € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000Residual premises - - - - 7,220 1,047 - - 6 8,272 8,876 8,324

Business administrative premisies - 5,012 - 30 12,452 454 - 326 47 18,320 11,395 10,677

Educational premises - - - - 21,817 2,352 - - 95 24,264 25,522 18,495

Health Premises - - - - 7,891 46 - - - 7,936 6,428 2,993

Cultural premises - - - - 2,602 373 - 177 8 3,160 4,517 3,409

Sport Premises - - - 297 9,742 1,008 - 2,197 21 13,264 11,187 5,669

Memorial Premises - - - - 4,338 206 - - - 4,544 3,824 2,640

Fence - - - - 411 77 - - 10 497 474 373

Warehouses - - - - 668 23 - - 18 709 240 20

Garage - - - - 133 7 - - - 140 592 298

Sports fields - - - - 890 126 - - 4 1,020 477 297

Construction of auto roads - - - - 112,539 318 - 75,587 18 188,461 207,685 158,715

Construction of regional roads* - 4,214 - - 31,807 54 - 1,923 - 37,999 29,974 23,334

Construction of local roads - - - 40 55,792 12,812 - - 696 69,339 64,059 56,243

Sidewalks - - - - 3,054 1,110 - - 220 4,383 3,058 2,792

Sewage - - - 34 10,584 2,559 - - 139 13,317 8,699 7,705

Water system - - - - 3,253 880 - - 138 4,271 5,768 2,922

Investment maintenance - 1 - - 10,146 7,995 - - 291 18,432 15,015 25,383

Supply with electricity, generation and transmission - - - - 1,828 240 - - - 2,067 1,215 848

Information Technology equipment - 154 - - 6,676 65 90 - 9 6,994 2,874 4,458

Furniture - - - - 2,197 229 - 499 3 2,927 1,892 1,759

Phones - - - - - - - - - - - 99

Computers - 20 - - 129 40 - - - 188 162 112

Photocopying Machines - - - - 45 15 - - - 60 28 51

Special Medical Equipment - 466 - - 6,338 328 - 118 561 7,811 5,006 6,888

Police Service Equipment - - - - 2,526 - - - - 2,526 1,748 2,159

Software - - - - 3,486 - - - 2 3,488 2,517 2,267

Hardware equipment - - - - 817 - - - - 817 15 25

Other equipment - 96 - - 12,748 1,983 - 704 61 15,591 14,005 7,567

Musical Equipment - 0 - - - - - - - 0 - -

Official vehicles - 30 - - 1,716 50 - - - 1,795 2,420 1,097

Truck - - - - 1,614 135 - - - 1,749 355 196

Jeep and minivan - - - - 19 - - - - 19 61 4,046

Ambulance vehicle - - - - 219 135 - - 29 595 397

2018

Note (*) Includes 765,154 euro registered in KFMIS from Ministry of Infrastructure as direct payment (disbursement), however disbursement didn’t occurred at all in 2018. The correction of

Transaction will be completed effectively in fiscal year 2019. (continues on the next page)

31

2017 2016

MF FF WB FZHM GG THV THD THA DDG Total

Description € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '000 € '00 € '000 € '000 € '000Police service vehicles - - - - 1,360 - - - - 1,360 - 1,894

Motor - - - - 25 - - - - 25 - 1

Other transporting vehicles - - - - 7,551 17 - - 67 7,634 1,475 4,830

Machinery - - - - 119 156 - 33 1 309 51 218

Other capital - - - - 51 - - - - 51 3 -

Advances for investment - - - 68 760 4 - - 19 850 1,772 1,352

Investments for KFVA - - - - 2,175 - - - - 2,175 4,420 2,299

Waste Landfill - - - - 143 102 - - - 244 97 14

Purchase of books - - - - 5,584 93 - 2,000 - 7,677 33 9,481

Ongoing investments - 6 - - 1,924 715 - - 179 2,824 1,178 2,761

Coofinancing with IPA - - - - 34 94 - - 31 160 879 10

Implementimi i Reformës - - - - 500 40 - - - 540 538

Land - - - 79 2,702 2,088 - - 5 4,874 6,503 28,650

River adjustment - - - - 5,561 1,166 - - 118 6,845 5,869 3,926

National Parks - - - - 755 151 - - 146 1,052 477 138

Forestry - - - - 725 - - - - 725 42 325

Intangible assets - - - - 1,086 88 - - - 1,174 327 515

Capital transfers for public entities - - - - 317 2,124 - - - 2,440 5,131 16,326

Capital transfers for non-public entities - - - - 3,467 586 - - 77 4,129 879 4,391

Payment-court decisions - - - - 13,130 2,177 - - - 15,307 205 3,872

Payment - Article 39.2 LPFMA - - - - 6,319 691 - - - 7,010 - 4,240

Dogs/assistence in security - - - - 171 67 - - - 238 535 63

Military equipment - - - - 676 - - - - 676 - 1,582

Total 9,999 - 547 390,828 45,020 90 83,562 3,018 533,064 471,098 449,147

2018

32

Note 30 Debt servicing

In 2018, public debt and loan repayments were made from sub-borrowings in the amount of 40,741,000 Euro. 30.1 The public debt payment was in the amount of 32,485,000 Euro.

Description 2018 2017 2016

€ '000 € '000 € '000

Principal 15,676 52,393 60,546

External debt interest 10,115 9,695 9,231

Internal debt interest 6,694 6,674 7,912

Total 32,485 68,762 77,689

30.2 The public debt payment for sub-borrowings was in the amount of 8,256,000 Euro.

Note 31 Fee for membership in IFIs During 2018 there were no payments on behalf of memberships in International Financial Institutions, however, regarding quotas/shares, 1,741,399 euro were transferred in IFI, which are presented in Table 3 and Note 36. This transaction constitutes a change in the form of assets (from cash in the financial instrument - quotas/shares). The stock of shares/quotas of Kosovo in IFI, according to data on 31.12.2018, is presented in Annex 21.

2018 2017 2016Description € '000 € '000 € '000

Membership in IFIs - - 717 Total - - 717


€ '000 € '000 € '000

Sub-borrowing-principal 6,347 6,235 5,446

Sub-borrowing-interest 1,902 1,970 1,591

Other taxes and tariffs 7 340 472

Total 8,256 8,546 7,509

33

Note 32 Returns from Deposit funds

Below is a summary of funds returned during 2018. These payments are not taken into account in process of budget allocations since they are returns of funds held in trust. The total of returned funds is 1,890,000 Euro.

2018 2017 2016

Description € '000 € '000 € '000

Deposists of games of chance - - 95

Deposits from Seizures - - 338

Deposits of special chamber - - 20

Deposits for trusted salaries 1,493 114 204

Deposits of political parties 40 - -

Deposits of the Kosovo Property Agency 53 12 13

Expropriation deposits - Municipalities 157 789 -

Trust bond interest 81 - -

Credit Guarantee Fund - - 1,000

Return of Donations 67 100 165 Total 1,890 1,014 1,835

Note 33 Cash - financial assets

As presented in the consolidated statement of cash flow and balance sheet (statement 3), as of December 31, 2018, the total amount of financial assets of the Budget of the Republic of Kosovo was Euro 387.87 million:

2018 2017 2016

Description '000 € '000 € '000 €

Total of funds 387,874 357,760 271,204

Undistributed funds (301,693) (292,196) (212,759)

Designated funds 86,182 65,564 58,446

Designated funds

Designated Donor Grants fund 41 8,366 6,837 7,280

Carried forward Own Source Revenues 42 48,240 32,880 27,156

Trust fund for development 43 11,437 10,321 10,058

Dedicated revenues of PAK 44 1,706 803 841

Others 45 16,432 14,722 13,109

86,182 65,564 58,446 Within the overall funds, there are also unspent funds balances allocated for specific purposes, which include:

- Designated donor funds in the amount of 8.37 million euro, - Own Source Revenues carried forward in the amount of 48.24 million euro, - Trust fund in the amount of 11.44 million euro, - Dedicated revenues (KPA and ANSA) in the amount of 1.7 million euros, - Trust funds in the amount of 16.43 million euros.

34

Note 34 Budget comparisons

Initial budget allocations were subject to various arrangements during the year. These regulations are based on legal

authorisations given in LPFMA and described in the budget report and Annex 2 and 3.

Presented changes are expressed in net value, and presents permitted moves in between categories pursuant to the LMPFA

as well as Annual Law on Budget, in total amounts to 49.2 million Euro. Largest contribution in these changes from the

initial budget comes from allocations from carried own source revenues amounted to 32.9 million Euro, followed by

changes from Designated Donors Grants amounted to 13.0 million Euro and changes pursuant to LMPFA/1 amounted to

3.2 million Euro, analyzed pursuant to expenditure categories we have the following status:

Wages and salaries have been increased by about 1.7% mainly for the implementation of Government Decision on

increasing of wages for some governmental sectors, (contribution at changes pursuant to LMPFA/1; at allocations form

own source revenues and allocations form Designated Donors Grants)

Goods and services have been increased by about 10% due to the need to cover the requests from BO/s regarding some of

categories, e.g. medicaments , (contribution at changes pursuant to LMPFA/1; at allocations form own source revenues

and allocations form Designated Donors Grants)

Subsidies and transfers have been increased due to the effect of social schemes of MLSW , (contribution at changes

pursuant to LMPFA/1; at allocations form own source revenues and allocations form Designated Donors Grants)

Capital expenditure were changes at one side due to non-realization of some capital projects, counteracted by increase at

the part of allocations from own source revenues amounted to 26.7 million Euro and allocations from Designated Donors

Grants amounted to 4.6 million Euro. For more details the following table:

2018

Initial Budget Allocation

(Law on Budget, Tab.2)

Changes according to

LPFMA /1

Changes to Own Source

Revenues

Changes to Designated

Donor Grant

Final KFMIS budget

allocations/2

Initial Budget

Changes

Description € '000 € '000 € '000 € '000 € '000 € '000

Salaries 590,077 6,801 2,225 1,098 600,202 1.7%

Goods and Services 237,586 14,956 2,794 6,017 261,353 10.0%

Utilities 27,653 (2,054) 283 14 25,896 -6.4%

Subsidies and Transfers 525,984 40,213 915 1,362 568,475 8.1%

Capital expenditures 694,380 (52,111) 26,720 4,557 673,547 -3.0%

Reserves/3 4,800 (4,578) - - 222 -95.4%

Debt payment/4 47,664 - - - 47,664 0%

Total 2,128,145 3,228 32,937 13,049 2,177,359 2.3%

Shënim (1) Përfshihen ndryshimet sipas neneve 29, 30 dhe 31 të LMFPP-së

Shënim (2) Në aneksin 1 dhe 2 të buxhetit nuk janë përfshirë pranimet dhe pagesat nga grantet e përcaktuara të donatorëve.

Shënim (3) Rezerva është rritur për 3.06 milionë euro gjatë vitit 2018 sipas LMFPP/1, nga 4.8 milionë euro në 7.86 milionë euro, ndërsa ne

tabele paraqitet efekti neto për shkak të rishpërndarjes ne kategori ekonomike, siç paraqitet në aneksin 14.

Shënim (4) Përfshihen ndarjet buxhetore nga tabela 1 e Ligjit të Buxhetit.

35

Note 35 Funds in the Central Bank of Kosovo

The Government manages funds through the use of the Treasury Single Account (TSA). The overwhelming part of accounts is held in the Central Bank of Kosovo (CBK). The following is the list of accounts with final balance dated 31.12.2018.

2018 2017 2016 Account number Account name `000 Euro `000 Euro `000 Euro

`100040007000XXXX Main account - KB 313,120 283,652 151,695 `100040007000XXXX Timed deposit account - - 50,000 `100040007000XXXX PAK- Privatisation, administration fee 964 - 47 `100043007000XXXX Pensions and social schemes 2,837 2,324 1,959 `100043007000XXXX Salaries of minorities held in trust 1,046 1,051 1,165 `100040007000XXXX Fines against Financial Institutions 324 269 4 `100043007000XXXX KPA Kosovo Property Agency 449 502 458 `100043007000XXXX KPCVA Rent without ownership 195 194 194 `100043007000XXXX Civil servants salaries 308 288 101 `100040007000XXXX Trust funds- MA Prishtina 1,507 1,512 1,567 `100040007000XXXX Trust funds- MA Prizren 322 457 1,047 `100040007000XXXX Emission of securities 3,350 506 574 `100043007000XXXX KPVCA Deposits 128 128 128 `100043007000XXXX TAK reimbursements 37 466 145 `100043007000XXXX Trust funds - CC Dubrave 143 138 137 `100040007000XXXX Trust funds- MA Skenderaj 0 0 0 `100043007000XXXX Detention Centre - Lipjan 22 20 18 `100040007000XXXX Agency for Administration of Confiscated or Seized Assets 1,170 1,034 1,209 `100040007000XXXX FSR AE fin.system liquidity 46,000 46,000 46,000 `100043007000XXXX Detention Centre - Prishtine 0 0 0 `100043007000XXXX Detention Centre- Prizren 17 13 19 `100043007000XXXX Trust fund - CC Lipjan 6 7 12 `100043007000XXXX Detention Centre- - Peje 10 8 6 `100043007000XXXX Detention Centre- Gjilan 12 8 11 `100043007000XXXX Trust funds- CC Smrekovnice 13 10 11 `100043007000XXXX Detention Centre- Mitrovice 7 8 13 `100043007000XXXX High Security prison Gerdovc 57 61 43 `100040007000XXXX State Agen. Protec. Personal data - - 1 `100040007000XXXX Trust funds from expropriation 278 288 454 `100040007000XXXX Sales of apartments of publ. central. ins. 239 229 219 `100040007000XXXX Ministry of Foreign Affairs - 2 - `100040007000XXXX Tariffs from the State Guarantee RK 458 348 158 `100040007000XXXX PAK Surplus liquidation funds - 326 - `100040007000XXXX Trust Funds Dragash 39 47 - `100040007000XXXX Trust Funds Suhareka 11 11 - `100040007000XXXX Air Navigation Services Agency 691 - -

`100040007000XXXX AKKVP Compensation Scheme / Trust Funds 600 - -

`100040007000XXXX Trust Fund Gjakove 108 - -

`100040007000XXXX Trust Funds Vushtrri 79 - -

`100040007000XXXX Trust Fund Kaqanik 58 - -

`100040007000XXXX Trust Fund Shtime 58 - -

Total fund of BRK 374,663 339,906 257,393

36

Note 36 Quotes/shares in IFI

During 2018, regarding quotas/shares, 1,741,399 euro were transferred in IFI. This transaction constitutes a change in the form of assets (from cash in the financial instrument - quotas/shares) and is not recognized as an expense for reporting purposes. The stock of shares/quotas of Kosovo in IFI, according to data on 31.12.2018, is presented in Annex 21.

2018 2017 2016

Description '000 € '000 € '000 €

Quotes in IFI 1,741 - -

Total 1,741 - -

Note 37 Development Trust Fund

2018 2017 2016

Description '000 € '000 € '000 €

Development trust fund 4,514 5,047 4,125

Total 4,514 5,047 4,125

Note 38 Cash in transit

This is money received through commercial banks as revenues for 2018, but which, on 31.12.2018, was not transferred in the Treasury account in CBK. The amount of cash in transit is detailed in the following table.

2018 2017 2016

Description '000 € '000 € '000 €

Raiffeisen Bank 382 2,401 852

Private Business Bank 89 242 204

NLB Bank 1,303 3,292 3,518

National Trade Bank 1,238 882 579

ProCredit Bank 266 1,883 901

Economic Bank 502 791 672

TEB Bank 244 670 645

Ziraat Bank 7 0 0

Total 4,031 10,179 7,371

37

Note 39 Accounts of diplomatic missions of Republic of Kosovo

These are accounts opened in commercial banks in the states where the Government of the Republic of Kosovo

opened its diplomatic missions, based on Administrative Instruction on Accounts of Embassies, and which are

held in order to provide banking services for Embassies and Consulates in these states. The balance of funds in

these accounts is shown in the following table.

2018 2017 2016

Name '000 € '000 € '000 €

Consulate in Canada 5 - -

Embassy in United Arab Emirates 18 - -

Ambasada në SHBA 13 49 33

Embassy in Albania 12 14 16

Embassy in UK 17 72 57

Embassy in Belgium 17 26 33

Embassy in Germany 13 21 16

Embassy in Switzerland 40 17 18

Embassy in France 24 26 13

Embassy in Austria 27 24 25

Embassy in Italy 10 39 24

Embassy in Turkey 9 11 13

Embassy in Hague-Netherlands 6 5 15

Consulate in New York 62 49 55

Embassy in Croatia 12 5 0

Embassy in Sweden 13 57 21

Embassy in Bulgaria 12 20 24

Embassy in Budapest 0 20 19

Embassy in Slovenia 15 7 10

Consulate in Frankfurt 290 109 193

Consulate in Stuttgart 81 119 138

Consulate in Geneva 61 41 36

Consulate in Zurich 117 93 7

Embassy in Maccedonia 1 5 (9)

Embassy in Saudi Arabia 5 2 -

Embassy in Czech Republic 9 11 1

Consulate in Strasbourg 27 15 1

Consulate in Istanbul 21 24 12

Embassy in Australia 33 14 21

Consulate in Milano 9 22 10

Embassy in Montenegro 4 7 10

Consulate in Munchen 37 48 62

Embassy in Japan - 2 -

Embassy in Canada 16 0 43

Consulate in IOWA of USA (0) 28 16

Embassy in Belgrade 0 - -

Embassy in Senegal 20 44 -

Embassy in Panama - - -

Consulate in Denmark 3 0 -

Consulate in Albania 14 - -

Total 1,074 1,045 929

38

Note 40 Cash (safe deposit)

This is amount represents petty cash which is held by Budget Organisations and which is not spent nor deposited in the main account in CBK until 31.12.2018.

2018 2017 2016

Name '000 € '000 € '000 €

Petty cash 1,851 1,385 1,084

Total 1,851 1,385 1,084 Below you can also see the budget organizations that hold these funds:

2018 2017 2016

Description '000 € '000 € '000 €

Office of the President 1 - 15

Office of the Prime Minister 77 49 80

Ministry of Finance 12 12 11

Ministry of Public Administration 0 - 7

Ministry of Agriculture, Forestry and Rural Dev 1 5 2

Ministry of Trade and Industry 6 9 17

Ministry of Infrastructure 14 13 12

Ministry of Health 722 522 126

Ministry of Culture, Youth and Sports 22 18 24

Ministry of Education, Science and Technology 8 8 34

Ministry of Labour and Social Welfare 66 65 76

Ministry of Environment and Spatial Planning 1 - 13

Ministry of Return and Communities - - (0)

Ministry of Local Government Administration 7 11 11

Ministry of Economic Development 4 - 1

Ministry of Internal Affairs 69 66 68

Ministria of Justice 2 1 7

Ministry of Foreign Affairs 498 369 312

Ministry of Kosovo Security Force 0 - 30

Ministry of European Integration 10 10 27

Ministry of Diaspora 26 7 12

Ministry of Regional Development 2 - -

Ministry of Innovation and Entrepreneurship 1 - -

University hospital and clinical service 0 225 240

Independent Commission for Mines & Minerals - - 7

Academy of Science and Arts 0 - 0

Reconstruction Fund 2 2 2

Anti Corruption Agency - - 2

Energy Regulatory Office 1 - -

University of Prishtina 0 50 58

Kosovo Constitutional Court 227 84 57

Kosovo Council for Cultural Heritage - - 0

Election Complaints and Appeals Panel 0 - 0

Independent Oversight Board CSK - - 1

State Prosecutor 1 2 0

Air Navigation Services Agency - - 11 (continues on the next page)

39

2018 2017 2016

Description '000 € '000 € '000 €

Financial Information Centre 2 2 2

Water Service Regulatory Office - - 2

Railway Regulatory Office 1 1 9

Kosovo Civil Aviation Authority - - 1

Independent Media commission - - 3

Central Election Commission (0) - -

Ombudsperson Institution - - (43)

Kosovo Judiciary Institute - - 2

Kosovo Judiciary - - 11

Kosovo Property Agency 3 - (0)

Gllogovc (0) 4 (0)

Fushe Kosova - (4) -

Obiliq - - (3)

Podujeva 1 2 5

Prishtina (1) (1) (1)

Graqanica - - -

Shtime - - (0)

Prizreni - - 10

Rahovec 2 2 2

Suhareka 0 2 1

Malisheva (0) - -

Mamushë 3 5 5

Gjakove (0) (10) (11)

Istog 0 - 0

Klinë (0) 1 1

Peja 1 5 4

Leposaviq 5 5 5

Mitrovicë 3 3 4

Skenderaj 3 3 3

Vushtrri 0 1 2

Mitrovica Veriore - - 0

Gjilan 1 1 2

Kaqaniku 1 1 1

Kamenica - - -

Novoberda 1 (3) (1)

Shterpc - 0 0

Ferizaj 0 - 0

Viti - - (1)

Partesh 11 8 6

Hani i Elezit - - -

Kllokot 11 11 9

Unspecified 34 19 93

Total 1,851 1,583 1,385

40

Note 41 Donor Designated Grants

Donor Designated Grants can be spent in accordance with the terms of the agreement on grant. For a more detailed analysis on the balance the donor fund refer to Annex 3.

Code Name 2018 2017 2016

'000 € '000 € '000 €

1 Balance of grants carried over 6,837 7,280 10,160

2 Received grants 8,497 8,698 11,989

3 - of which direct payments 178 386 3,255

4 Interest from grants - - -

5 Interest of EU portofolio sale - - -

6=(2+4+5) Total receipts 8,497 8,698 11,989

7=(6+1) Total receipts 15,334 15,978 22,150

8 Expenditures from grants 6,900 9,041 14,704

9 - which direct payments 178 386 3,255

10 Return of grants 67 100 165

11=(8+10) Total outflows 6,968 9,141 14,869

11=(7-11) Balance to be carried over 8,366 6,837 7,280

Note 42 Own Source Revenues

Own Source Revenues which are carried forward are revenues collected and unused by Municipalities (44,308,215 Euro) and central Budget Organisations (3,931,357 Euro) till 31.12.2018. Details of own source revenues to be carried forward in 2018 are given in Annex 5.

Note 43 Development Trust Fund

The amount of 11,437,000 Euro is on behalf of development fund which will be carried forward to 2018.


'000 € '000 € '000 €

1 Carried forward from 2017 10,321 10,058 8,541

2 Revenues from DTF 1,663 2,272 4,125

3=1+2 Total 11,984 12,330 12,666

4 Payments for 2018 (547) (2,009) (2,608)

5=4-3 Total carried forward in 2019 11,437 10,321 10,058

41

Note 44 Dedicated revenues

The amount carried forward in 2018 is 1,706,000 Euro.

Name 2018 2017 2016

'000 € '000 € '000 €

1 Balance carried from 2017 803 841 856

2 Dedicated revenues 10,493 9,390 9,018

3=1+2 Total 11,296 10,232 9,874

4 Payments for 2018 (9,590) (9,428) (9,032)

5=4-3 Total transfers for 2019 1,706 803 841

Note 45 Other Funds

Other funds are trust funds. The following table provides the details of fund’s composition.

2018 2017 2016

Description Note '000 € '000 € '000 €

Deposits for games of chance (1) 5,016 4,296 3,209

Deposits-procurement review body 378 366 223

Deposits of Seizures 1,166 1,003 771

KJC deposits (2) 4,062 4,000 3,418

Deposits of special chamber 60 58 55

Deposits of political entities - 40 3

Deposits for salaries in trust (3) 713 742 802

Deposits of prisoners (4) 289 273 269

Deposits – student’s tokens 314 258 208

Rent – Kosovo Property Agency 450 503 450

Deposits of PAK 121 121 133

KPA - Inventory 193 192 192

Deposits - Compensation scheme of KPCVA 600 - -

Credit guarantee Fund - - -

State Guarantees tariffs RK 458 348 158

Bond interest rate - 81 -

ICMM Deposits 35 10 -

Deposits for expropriation - Municipalities 2,578 2,432 3,221

Total 16,432 14,722 13,109

Some explanatory notes:

(1) Deposits for game of chance – are deposits paid according to the legislation on game of chance

(2) Deposits of KJC – are means deposited by courts and paid by third parties in name of executing their rights.

(3) Deposits for salaries in trust – The Government have taken a decision to establish a trust account for rejected (returned) salaries.

(4) Deposits of prisoners – are money deposited for the prisoners in the respective bank accounts for prison throughout the regions of Kosovo

and which are returned to prisoners after being released.

42

ANNEX No.1 Budget Deficit Table for 2018

According to the LPFMA requirements, Article 46, paragraph 1, the following table below presents the planning and compliance of the deficit limit according to the legislation in force, respectively Article 22/A of LPFMA as well as Table 1 of Law no. 06/L-020 of the Budget of the Republic of Kosovo. The 1% realization deficit is an indicator that the Government of the Republic of Kosovo has fully respected the allowed deficit limit (2%) as well as the planned limit (1.8%).

Budget Deficit Statement for 2018

Initial budget

2018 Execution

2018

1. Budget revenues 1,828,425 1,776,706

Tax revenues (1) 1,653,425 1,623,225 Tax returns (46,000) (47,880) Non-tax revenues 202,000 192,865 of which: Concessionary tax 9,000 8,792 of which: Mineral rents 33,000 25,234

Grant budget support 7,000 -

Donor Designated Grants 12,000 8,497

2. Budget Expenditures 2,092,481 1,937,105

Wages and Salaries 590,077 591,915 Goods and Services 265,239 250,200

of which: utilities 27,653 23,439 Subsidies and transfers 525,984 558,043 Capital expenditures 694,380 530,046

of which: Capital expenditures from the Investment Clause 62,000 - of which: liquidation funds by the KPA 86,000 83,562

Reserve 4,800 - Donor Designated Grants 12,000 6,900

3. Primary deficit/ surplus (264,056) (160,399) Interest Payment 23,197 16,816

4. Overall deficit/ surplus (287,253) (177,215) 5. Expenditures excluded from Fiscal Rules (2): 165,000 112,483

Expenditures from Own Source Revenues carried forward 6,000 19,331 PAK and Air Navigation Expenses 11,000 9,590 Liquidation funds by PAK 86,000 83,562 Expenditures funded by the Investment Clause and PAK 62,000 -

6. Overall deficit under the fiscal rule (6=4+5) (122,253) (64,732)

7. Overall deficit/ surplus in % -1.8% -1.0%

(1) It also includes the planning for collection of one-off revenues from collection of tax debt (in the amount of EUR 4 million) and one-off revenues from SOE debts (in the amount of EUR 4 million). (2) Based on the definition of the fiscal rule under Article 12 of Law No. 04/L-194 and Article 7 of Law No. 05/L-063, respectively Article 22/A of LPFMA

43

ANNEX No. 2 Comparison of budget allocations

Central level

Description Budget allocations

No. 06/L-020 Budget allocations in

KFMIS Progress

1 2 3 4=3/2

Assembly 11,440,534 9,572,364 84%

Wages and salaries 7,261,534 6,837,448 94%

Goods and services 2,312,000 2,212,892 96%

Utilities 241,000 197,911 82%

Subsidies and transfers 140,000 128,313 92%

Capital expenditures 1,486,000 195,800 13%

Office of the President 3,207,870 3,299,660 103%



Utilities 6,700 5,138 77%


Capital expenditures 15,000 15,000 100%

Office of the Prime Minister 16,630,357 19,457,394 117%



Utilities 143,248 111,499 78%

Subsidies and transfers 1,995,000 3,617,862 181%

Capital expenditures 5,708,670 5,805,156 102%

Ministry of Finance 35,192,284 31,106,502 88%



Utilities 488,592 375,471 77%



Ministry of Public Administration 21,967,100 20,876,260 95%



Utilities 2,949,600 2,269,606 77%


Ministry of Agriculture, Forestry and Rural Development 60,001,082 59,097,213 98%



Utilities 135,660 127,014 94%



Ministry of Trade and Industry 9,076,489 7,999,954 88%



Utilities 109,280 65,040 60%



Ministry of Infrastructure 304,572,759 310,932,813 102%



Utilities 375,190 326,190 87%



44



KFMIS Progress

1 2 3 4=3/2

Ministry of Health 65,526,649 62,623,770 96%



Utilities 230,548 181,489 79%



Ministry of Culture, Youth and Sports 36,523,904 33,105,077 91%



Utilities 404,908 387,198 96%



Ministry of Education, Science and Technology 58,003,626 55,799,953 96%



Utilities 1,596,459 1,340,433 84%



Ministry of Labour and Social Welfare 408,741,593 442,437,883 108%



Utilities 377,085 321,407 85%



Ministry of Environment and Spatial Planning 52,893,885 43,969,057 83%



Utilities 83,220 73,519 88%


Ministry for Community and Return 8,387,806 8,470,218 101%

Wages and salaries 796,000 878,955 110%

Goods and services 375,652 382,652 102%

Utilities 16,154 8,611 53%



Ministry of Local Government Administration 5,102,461 4,682,430 92%



Utilities 15,500 12,563 81%



Ministry of Economic Development 24,405,435 23,660,348 97%



Utilities 46,210 30,034 65%



45



KFMIS Progress

1 2 3 4=3/2

Ministry of Internal Affairs 123,769,325 119,563,269 97%



Utilities 1,981,800 1,593,089 80%



Ministry of Justice 22,164,917 20,602,299 93%



Utilities 1,044,169 1,019,484 98%

Subsidies and transfers 1,578,000 695,097 44%


Ministry of Foreign Affairs 30,201,939 25,911,457 86%



Utilities 588,051 572,408 97%



Ministry of Defence 53,667,393 49,496,883 92%



Utilities 950,000 684,865 72%


Ministry of European Integration 2,294,293 2,192,097 96%



Utilities 5,500 8,176 149%


Ministry of Diaspora 2,018,592 1,953,774 97%



Utilities 14,500 12,630 87%


Hospital and University Clinical Service of Kosovo 80,915,714 85,256,808 105%



Utilities 3,603,416 3,627,963 101%


Ministry of Regional Development 4,154,339 3,670,564 88%



Utilities 10,000 4,175 42%



Ministry of Innovation and Entrepreneurship 9,817,043 5,271,768 54%



Utilities 23,000 7,980 35%



46



KFMIS Progress

1 2 3 4=3/2

Public Procurement Regulatory Commission 609,201 542,875 89%



Utilities 5,000 3,000 60%

Kosovo Academy of Sciences and Arts 1,240,364 1,244,807 100%



Utilities 5,000 3,731 75%


Unforeseen expenditures 4,800,000 222,035 5%

Reserves 4,800,000 222,035 5%

Regulatory Authority of Electr and PostCommunications 1,502,744 1,052,981 70%



Utilities 14,700 17,089 116%


Anti-Corruption Agency 522,667 515,527 99%



Utilities 8,500 4,640 55%


Kosovo Energy Regulatory Office 784,328 690,267 88%



Utilities 22,000 16,905 77%


Privatization Agency of Kosovo 7,796,736 7,152,829 92%



Utilities 98,000 98,000 100%



Procurement Review Body 364,220 314,851 86%



Utilities 5,100 4,051 79%

Capital expenditures 25,000 - 0%

Agency for Free Legal Aid 352,936 337,898 96%



Utilities 10,000 6,500 65%

University of Prishtina 33,834,712 31,305,813 93%



Utilities 1,175,000 996,385 85%



47



KFMIS Progress

1 2 3 4=3/2

Constitutional Court 1,862,538 1,698,780 91%



Utilities 4,000 3,500 88%


Kosovo Competition Authority 332,409 267,074 80%



Utilities 13,000 4,676 36%

Kosovo Intelligence Agency 8,093,966 8,959,367 111%



Utilities 40,000 31,167 78%



Kosovo Council for Cultural Heritage 218,288 175,999 81%



Utilities 2,550 1,398 55%

Election Complaints and Appeals Panel 217,906 209,805 96%



Utilities 7,820 2,726 35%

Radio Television of Kosovo 11,200,000 11,400,000 102%


Independent Oversi Board for the Kosovo Civil Service 380,663 379,528 100%



Utilities 3,825 3,825 100%

Kosovo Prosecutorial Council 11,092,826 12,535,110 113%



Utilities 199,630 143,954 72%


National Agency for Protection of Personal Data 364,067 253,785 70%



Utilities 6,450 3,197 50%

Agency for the Management of Memorial Complexes 5,246,216 5,102,903 97%



Utilities 30,000 39,630 132%


Air Navigation Services Agency 6,844,088 5,294,847 77%



Utilities 94,500 94,500 100%


48



KFMIS Progress

1 2 3 4=3/2

National Audit Office 2,790,883 2,743,519 98%



Utilities 45,000 35,915 80%


Water and Waste Regulatory Office 391,120 356,392 91%



Utilities 6,503 4,964 76%

Railway Regulatory Authority 388,052 364,314 94%



Utilities 6,400 5,604 88%

Civil Aviation Authority of Kosovo 953,652 936,117 98%



Utilities 13,738 11,238 82%

Independent Commission for Mines and Minerals 1,383,433 1,229,353 89%



Utilities 30,600 23,911 78%


Independent Media Commission 826,323 729,559 88%



Utilities 28,000 26,504 95%

Central Election Commission 5,594,092 5,371,779 96%



Utilities 70,710 37,729 53%



Ombudsperson Institution 1,373,167 1,137,359 83%



Utilities 25,500 15,500 61%


Academy of Justice 799,451 700,950 88%



Utilities 14,500 12,500 86%


Kosovo Judicial Council 23,495,024 28,931,072 123%



Utilities 450,000 385,298 86%



Kosovo Property Comparison and Verification Agency 2,864,609 2,729,373 95%



Utilities 88,523 75,633 85%


Total of Central Level 1,589,198,070 1,585,896,680 100%

49

Local Level



KFMIS Progress

1 2 3 4=3/2

Gllogovc 14,477,300 15,162,133 105%



Utilities 157,860 157,861 100%



Fushe Kosova 10,374,307 12,201,205 118%



Utilities 150,000 150,000 100%



Lipjan 15,628,764 16,069,890 103%



Utilities 198,390 217,539 110%



Obiliq 6,851,926 7,278,800 106%



Utilities 123,000 149,015 121%



Podujeva 21,372,177 21,569,959 101%



Utilities 324,500 324,500 100%



Prishtina 72,273,904 85,723,247 119%



Utilities 1,793,000 1,793,000 100%



Shtime 6,824,492 7,623,380 112%



Utilities 169,650 169,650 100%



Gracanica 7,484,556 8,380,988 112%



Utilities 150,000 160,297 107%



50

Description

Budget allocations No. 06/L-020

Budget allocations in KFMIS

Progress

1 2 3 4=3/2

Dragash 8,069,990 8,652,293 107%



Utilities 130,000 130,000 100%



Prizren 45,090,516 48,009,113 106%



Utilities 1,081,200 1,244,975 115%



Rahovec 13,698,232 14,182,434 104%



Utilities 250,500 250,500 100%



Suhareka 15,347,547 17,088,927 111%



Utilities 262,000 267,272 102%

Subsidies and transfers 280,999 1,283,679 457%


Malisheva 14,103,724 14,411,572 102%



Utilities 305,000 355,000 116%



Mamusha 1,905,053 2,342,243 123%



Utilities 23,000 27,004 117%



Decan 8,517,397 8,706,107 102%



Utilities 106,130 106,130 100%



Gjakova 23,266,602 24,753,603 106%



Utilities 561,899 577,716 103%



51



KFMIS Progress

1 2 3 4=3/2

Istog 10,197,776 10,383,226 102%



Utilities 117,000 137,138 117%



Klina 9,694,954 9,939,985 103%



Utilities 151,258 151,826 100%



Peja 24,554,896 25,168,678 102%



Utilities 701,924 707,711 101%



Junik 1,730,462 2,120,142 123%



Utilities 30,000 38,000 127%



Leposaviq 4,576,826 5,390,328 118%



Utilities 64,000 78,000 122%



Mitrovica 18,446,443 19,631,225 106%



Utilities 465,000 480,000 103%



Skenderaj 12,889,268 13,420,396 104%



Utilities 200,440 201,067 100%



Vushtrri 17,552,936 18,297,045 104%



Utilities 241,042 285,871 119%



52



KFMIS Progress

1 2 3 4=3/2

Zubin Potok 2,503,575 4,084,335 163%



Utilities 67,062 67,062 100%


Capital expenditures 833,652 2,397,948 288%

Zvecan 2,379,533 3,925,347 165%



Utilities 64,000 64,000 100%



Northern Mitrovica 6,052,719 7,335,563 121%



Utilities 56,927 56,927 100%



Gjilan 24,646,974 25,623,891 104%



Utilities 562,200 712,510 127%



Kacanik 7,737,844 8,201,252 106%



Utilities 139,000 137,653 99%



Kamenica 9,056,485 9,585,584 106%



Utilities 141,036 194,527 138%



Novo Brdo 2,660,393 2,685,553 101%



Utilities 46,000 46,510 101%



Shterpca 3,746,219 3,877,066 103%



Utilities 81,625 81,625 100%



53



KFMIS Progress

1 2 3 4=3/2

Ferizaj 29,248,881 30,017,906 103%



Utilities 452,680 533,691 118%



Viti 11,097,985 11,116,932 100%



Utilities 200,862 200,862 100%



Partesh 1,284,351 1,368,855 107%



Utilities 40,013 41,496 104%



Hani i Elezit 2,766,745 2,957,322 107%



Utilities 44,533 44,533 100%



Kllokot 1,221,387 1,345,282 110%



Utilities 17,200 28,016 163%



Ranillug 1,949,633 2,117,308 109%



Utilities 20,000 34,799 174%



Total of Local Level 491,282,772 530,749,116 108%

Total 2,080,480,842 2,116,645,795 102% Remark: Budget for donor designated grants and funds in good faith are not included.

54

ANNEX No. 3 Expenditures by budget organizations

Central Level

Description

Budget allocations No. 06/L-

020

Budget allocations in

KFMIS Payments

Pending commitment/obligati

ons

Progress

1 2 3 4 5 6=4/3

Assembly 11,440,534 9,572,364 8,851,013 285,610 92%

Wages and salaries 7,261,534 6,837,448 6,837,448 - 100%

Goods and services 2,312,000 2,212,892 1,551,316 244,302 70%

Utilities 241,000 197,911 179,444 - 91%

Subsidies and transfers 140,000 128,313 128,313 - 100%

Capital expenditures 1,486,000 195,800 154,492 41,308 79%

Office of the President 3,207,870 3,299,660 3,256,583 32,697 99%



Utilities 6,700 5,138 4,093 - 80%


Capital expenditures 15,000 15,000 13,603 1,258 91%

Office of the Prime Minister 16,630,357 19,457,394 18,387,531 548,186 95%



Utilities 143,248 111,499 95,502 2,390 86%

Subsidies and transfers 1,995,000 3,617,862 3,516,135 72,208 97%

Capital expenditures 5,708,670 5,805,156 5,768,532 32,613 99%

Ministry of Finance 35,192,284 31,106,502 26,958,879 1,240,245 87%



Utilities 488,592 375,471 306,571 16,109 82%

Subsidies and transfers 3,226,000 3,305,433 2,722,291 - 82%


Ministry of Public Administration 21,967,100 20,876,260 20,797,772 59,771 100%



Utilities 2,949,600 2,269,606 2,261,115 7,163 100%


Ministry of Agri, Forest and Ru.Development 60,001,082 59,097,213 52,675,811 5,862,911 89%



Utilities 135,660 127,014 78,921 42,712 62%

Subsidies and transfers 47,657,022 46,655,993 43,667,249 2,951,620 94%

Capital expenditures 6,377,422 5,275,729 2,733,505 2,541,734 52%

55

Description


020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Ministry of Trade and Industry 9,076,489 7,999,954 7,095,224 508,484 89%



Utilities 109,280 65,040 49,493 3,607 76%



Ministry of Infrastructure 304,572,759 310,932,813 244,826,293 8,804,720 79%



Utilities 375,190 326,190 154,243 171,947 47%



Ministry of Health 65,526,649 62,623,770 58,115,573 3,813,633 93%


Goods and services 35,360,887 37,733,387 34,296,548 3,019,611 91%

Utilities 230,548 181,489 155,408 1,627 86%



Ministry of Culture, Youth and Sports 36,523,904 33,105,077 29,924,570 2,941,668 90%



Utilities 404,908 387,198 317,330 62,277 82%

Subsidies and transfers 8,166,550 12,012,954 10,734,320 1,243,283 89%


Ministry of Education, Science and Technology 58,003,626 55,799,953 49,234,657 3,560,003 88%



Utilities 1,596,459 1,340,433 987,151 6,027 74%



Ministry of Labour and Social Welfare 408,741,593 442,437,883 441,479,041 513,880 100%



Utilities 377,085 321,407 289,864 29,541 90%



Ministry of Enviro. and Spatial Planning 52,893,885 43,969,057 37,783,696 3,045,140 86%



Utilities 83,220 73,519 68,363 998 93%


56

Description


020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Ministry for Community and Return 8,387,806 8,470,218 8,223,450 112,428 97%

Wages and salaries 796,000 878,955 878,955 - 100%

Goods and services 375,652 382,652 378,695 2,446 99%

Utilities 16,154 8,611 8,378 - 97%

Subsidies and transfers 300,000 300,000 299,925 74 100%


Ministry of Local Governme.Administration 5,102,461 4,682,430 4,676,584 4,461 100%


Goods and services 264,430 151,611 151,551 - 100%

Utilities 15,500 12,563 11,305 - 90%



Ministry of Economic Development 24,405,435 23,660,348 22,447,006 749,753 95%



Utilities 46,210 30,034 12,851 10,251 43%



Ministry of Internal Affairs 123,769,325 119,563,269 113,183,569 3,945,190 95%



Utilities 1,981,800 1,593,089 1,270,436 134,483 80%



Ministry of Justice 22,164,917 20,602,299 19,991,720 364,542 97%



Utilities 1,044,169 1,019,484 1,007,863 1,041 99%

Subsidies and transfers 1,578,000 695,097 544,950 150,147 78%


Ministry of Foreign Affairs 30,201,939 25,911,457 24,592,479 350,655 95%



Utilities 588,051 572,408 459,380 - 80%



57

Description


020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Ministry of Defence 53,667,393 49,496,883 47,061,129 1,858,289 95%



Utilities 950,000 684,865 671,355 - 98%


Ministry of European Integration 2,294,293 2,192,097 2,045,560 69,527 93%



Utilities 5,500 8,176 7,181 - 88%


Ministry of Diaspora 2,018,592 1,953,774 1,675,692 209,799 86%


Goods and services 1,269,712 1,187,685 915,122 209,040 77%

Utilities 14,500 12,630 9,014 757 71%


Hospital and Univer. Clini.Service of Kosovo 80,915,714 85,256,808 84,973,435 271,511 100%



Utilities 3,603,416 3,627,963 3,617,547 8,080 100%


Ministry of Regional Development 4,154,339 3,670,564 3,526,175 63,334 96%



Utilities 10,000 4,175 1,678 - 40%


Capital expenditures 2,000,000 1,534,954 1,534,754 - 100%

Ministry of Innovation and Entrepreneurship 9,817,043 5,271,768 5,116,773 52,856 97%



Utilities 23,000 7,980 1,543 - 19%



Public Procurement Regulatory Commission 609,201 542,875 505,308 20,440 93%



Utilities 5,000 3,000 2,661 84 89%

Kosovo Academy of Sciences and Arts 1,240,364 1,244,807 1,243,929 - 100%


Goods and services 384,943 384,943 384,910 - 100%

Utilities 5,000 3,731 3,188 - 85%

Capital expenditures 25,000 25,000 24,699 - 99%

58

Description


020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Unforeseen expenditures 4,800,000 222,035 - - 0%

Reserves 4,800,000 222,035 - - 0%

Regulato.Auth of Ele and P.Communications 1,502,744 1,052,981 994,202 27,091 94%



Utilities 14,700 17,089 15,977 637 93%


Anti-Corruption Agency 522,667 515,527 494,041 17,942 96%



Utilities 8,500 4,640 2,636 350 57%


Kosovo Energy Regulatory Office 784,328 690,267 648,075 10,526 94%



Utilities 22,000 16,905 14,638 84 87%


Privatization Agency of Kosovo 7,796,736 7,152,829 6,282,977 121,406 88%



Utilities 98,000 98,000 74,069 974 76%


Capital expenditures 100,000 100,000 90,436 - 90%

Procurement Review Body 364,220 314,851 310,987 1,904 99%


Goods and services 114,355 114,355 112,113 732 98%

Utilities 5,100 4,051 2,429 1,172 60%

Capital expenditures 25,000 - - - #DIV/0!

Agency for Free Legal Aid 352,936 337,898 335,656 470 99%



Utilities 10,000 6,500 6,500 - 100%

University of Prishtina 33,834,712 31,305,813 29,095,035 647,786 93%

Wages and salaries 21,158,067 21,930,172 20,887,326 5,599 95%


Utilities 1,175,000 996,385 987,256 296 99%

Subsidies and transfers 1,299,000 1,252,680 741,416 5,400 59%


59

Description


020


KFMIS Payments

Pending commitme

nt/l obligations

Progress

1 2 3 4 5 6=4/3

Constitutional Court 1,862,538 1,698,780 1,697,491 235 100%



Utilities 4,000 3,500 3,246 165 93%

Capital expenditures 185,000 45,211 44,195 69 98%

Kosovo Competition Authority 332,409 267,074 261,409 16 98%



Utilities 13,000 4,676 1,109 - 24%

Kosovo Intelligence Agency 8,093,966 8,959,367 8,461,947 344,362 94%

Wages and salaries 3,733,684 3,707,918 3,707,910 9 100%


Utilities 40,000 31,167 26,417 964 85%



Kosovo Council for Cultural Heritage 218,288 175,999 152,457 1,203 87%



Utilities 2,550 1,398 867 37 62%

Election Complaints and Appeals Panel 217,906 209,805 190,195 2,220 91%



Utilities 7,820 2,726 478 65 18%

Radio Television of Kosovo 11,200,000 11,400,000 11,400,000 - 100%

Subsidies and transfers 11,200,000 11,400,000 11,400,000 - 100%

Independent Over.Bo for the Ko.Civil Service 380,663 379,528 372,153 2,893 98%



Utilities 3,825 3,825 2,639 1,186 69%

Kosovo Prosecutorial Council 11,092,826 12,535,110 12,234,268 277,850 98%



Utilities 199,630 143,954 114,755 15,289 80%


National Agency for Protec.of Personal Data 364,067 253,785 220,757 13,068 87%



Utilities 6,450 3,197 1,332 453 42%

60

Description


020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Agency for the Manag. of Memori.Complex 5,246,216 5,102,903 4,522,064 537,558 89%



Utilities 30,000 39,630 35,017 168 88%


Air Navigation Services Agency 6,844,088 5,294,847 3,729,812 1,142,385 70%



Utilities 94,500 94,500 94,483 17 100%

Capital expenditures 3,400,000 1,847,282 423,016 1,007,564 23%

National Audit Office 2,790,883 2,743,519 2,695,722 39,974 98%



Utilities 45,000 35,915 30,038 2,059 84%


Water and Waste Regulatory Office 391,120 356,392 349,467 4,938 98%



Utilities 6,503 4,964 4,301 4 87%

Railway Regulatory Authority 388,052 364,314 301,865 10,254 83%



Utilities 6,400 5,604 5,263 - 94%

Civil Aviation Authority of Kosovo 953,652 936,117 896,239 8,422 96%



Utilities 13,738 11,238 5,886 954 52%

Independent Comm. for Mines and Minerals 1,383,433 1,229,353 1,197,003 12,837 97%



Utilities 30,600 23,911 15,899 5,146 66%


Independent Media Commission 826,323 729,559 696,438 26,433 95%



Utilities 28,000 26,504 23,223 2,640 88%

61

Description

Budget allocations

No. 06/L-020


KFMIS Payments

Pending commitme

nt/ obligations

Progress

1 2 3 4 5 6=4/3

Central Election Commission 5,594,092 5,371,779 5,249,927 31,813 98%



Utilities 70,710 37,729 23,019 575 61%

Subsidies and transfers 4,200,000 4,190,749 4,190,721 28 100%


Ombudsperson Institution 1,373,167 1,137,359 1,101,032 22,168 97%



Utilities 25,500 15,500 12,473 1,100 80%


Academy of Justice 799,451 700,950 575,098 53,614 82%



Utilities 14,500 12,500 9,904 - 79%


Kosovo Judicial Council 23,495,024 28,931,072 27,610,315 143,279 95%



Utilities 450,000 385,298 358,588 2,409 93%

Subsidies and transfers 350,000 464,453 463,353 1,080 100%


Kosovo Property Compar. and Verifi.Agency 2,864,609 2,729,373 2,611,936 75,088 96%



Utilities 88,523 75,633 53,582 16,527 71%


Total of Central Level 1,589,198,070 1,585,896,680 1,463,338,023 42,867,469 92%

62

Local Level

Description Budget

allocations No. 06/L-020


KFMIS Payments

Pending commitment/ obligations

Progress

1 2 3 4 5 6=4/3

Gllogovc 14,477,300 15,162,133 13,895,633 863,817 92%



Utilities 157,860 157,861 150,368 4,338 95%



Fushe Kosova 10,374,307 12,201,205 9,722,365 1,326,809 80%



Utilities 150,000 150,000 150,000 1 100%



Lipjan 15,628,764 16,069,890 14,903,408 565,322 93%



Utilities 198,390 217,539 210,403 471 97%



Obiliq 6,851,926 7,278,800 6,317,809 708,012 87%



Utilities 123,000 149,015 148,161 73 99%



Podujeva 21,372,177 21,569,959 18,674,366 1,910,796 87%



Utilities 324,500 324,500 321,171 3,328 99%



Prishtina 72,273,904 85,723,247 61,243,025 13,020,139 71%



Utilities 1,793,000 1,793,000 1,784,547 8,451 100%



Shtime 6,824,492 7,623,380 7,231,658 116,060 95%



Utilities 169,650 169,650 169,491 102 100%



Gracanica 7,484,556 8,380,988 7,643,101 427,258 91%



Utilities 150,000 160,297 137,764 - 86%



63

Description Budget



KFMIS Payments


Progress

1 2 3 4 5 6=4/3

Dragash 8,069,990 8,652,293 7,591,432 609,547 88%



Utilities 130,000 130,000 105,151 2,512 81%



Prizren 45,090,516 48,009,113 41,576,333 2,230,448 87%



Utilities 1,081,200 1,244,975 763,464 35,327 61%



Rahovec 13,698,232 14,182,434 12,964,603 267,707 91%



Utilities 250,500 250,500 248,823 1,677 99%



Suhareka 15,347,547 17,088,927 16,223,989 342,959 95%



Utilities 262,000 267,272 244,473 334 91%

Subsidies and transfers 280,999 1,283,679 1,278,201 5,348 100%


Malisheva 14,103,724 14,411,572 14,062,430 75,602 98%



Utilities 305,000 355,000 354,514 184 100%



Mamusha 1,905,053 2,342,243 2,256,263 46,051 96%



Utilities 23,000 27,004 24,037 540 89%



Decan 8,517,397 8,706,107 7,908,705 249,773 91%



Utilities 106,130 106,130 105,325 805 99%



Gjakova 23,266,602 24,753,603 22,858,157 601,516 92%



Utilities 561,899 577,716 549,083 2,909 95%



64

Description Budget



KFMIS Payments


Progress

1 2 3 4 5 6=4/3

Istog 10,197,776 10,383,226 9,408,426 495,839 91%



Utilities 117,000 137,138 137,047 54 100%



Klina 9,694,954 9,939,985 9,366,673 320,707 94%



Utilities 151,258 151,826 148,912 205 98%



Peja 24,554,896 25,168,678 24,548,948 96,620 98%



Utilities 701,924 707,711 706,618 615 100%



Junik 1,730,462 2,120,142 2,052,841 25,630 97%



Utilities 30,000 38,000 33,005 397 87%



Leposaviq 4,576,826 5,390,328 4,525,469 3,658 84%



Utilities 64,000 78,000 77,724 276 100%



Mitrovica 18,446,443 19,631,225 18,873,465 114,344 96%



Utilities 465,000 480,000 460,597 4,387 96%



Skenderaj 12,889,268 13,420,396 12,923,227 182,193 96%



Utilities 200,440 201,067 197,120 863 98%



Vushtrri 17,552,936 18,297,045 16,546,373 616,883 90%



Utilities 241,042 285,871 257,594 4,385 90%



65

Description Budget



KFMIS Payments


Progress

1 2 3 4 5 6=4/3

Zubin Potok 2,503,575 4,084,335 2,796,040 356,068 68%

Wages and salaries 1,253,202 1,253,202 796,075 - 64%


Utilities 67,062 67,062 17,948 - 27%


Capital expenditures 833,652 2,397,948 1,633,586 349,216 68%

Zvecan 2,379,533 3,925,347 1,958,070 174,186 50%

Wages and salaries 1,357,435 1,357,435 816,766 - 60%


Utilities 64,000 64,000 3,580 - 6%


Capital expenditures 685,188 2,209,704 865,620 172,446 39%

Northern Mitrovica 6,052,719 7,335,563 5,010,697 767,384 68%



Utilities 56,927 56,927 20,367 0 36%



Gjilan 24,646,974 25,623,891 23,863,500 379,778 93%



Utilities 562,200 712,510 684,100 8,145 96%



Kacanik 7,737,844 8,201,252 7,720,156 237,743 94%



Utilities 139,000 137,653 110,318 4,500 80%



Kamenica 9,056,485 9,585,584 8,723,196 418,997 91%



Utilities 141,036 194,527 162,921 6,678 84%


Capital expenditures 895,672 1,315,754 856,294 345,692 65%

Novo Brdo 2,660,393 2,685,553 2,524,776 37,973 94%



Utilities 46,000 46,510 46,456 - 100%



Shterpca 3,746,219 3,877,066 3,630,655 35,022 94%



Utilities 81,625 81,625 81,278 345 100%

Subsidies and transfers 2,877 4,631 - - 0%


66

Description Budget



KFMIS Payments

Pending commitment/

obligations Progress

1 2 3 4 5 6=4/3

Ferizaj 29,248,881 30,017,906 29,481,393 54,799 98%



Utilities 452,680 533,691 533,195 493 100%



Viti 11,097,985 11,116,932 10,619,943 29,507 96%



Utilities 200,862 200,862 198,832 2,020 99%



Partesh 1,284,351 1,368,855 1,292,192 4,214 94%



Utilities 40,013 41,496 36,091 - 87%



Hani i Elezit 2,766,745 2,957,322 2,776,183 120,550 94%



Utilities 44,533 44,533 44,405 127 100%



Kllokot 1,221,387 1,345,282 1,327,317 319 99%



Utilities 17,200 28,016 25,745 1 92%



Ranillug 1,949,633 2,117,308 1,824,255 43,685 86%



Utilities 20,000 34,799 30,618 2,304 88%



Total of Local Level 491,282,772 530,749,116 466,867,071 27,877,916 88%

Debt payment 47,664,000 47,664,000 42,631,000 - 89%

Total 2,128,144,842 2,164,309,795 1,972,836,095 70,745,384 91% Remark: Budget and payments for donor designated grants and funds in good faith are not included.

67

ANNEX No. 4 Report on Donor Designated Grants 2018

Source Fund

Description Initial state

2018 Revenues

2018 Expenditures

2018 Returns

2018

Direct payments

2018

Balance for transfer

2019

a b c d e f=a+b-c-

d+e

0 Not specified 700 - - - - 700

31 Grant of domestic donors 715,070 648,678 491,505 4,143 - 868,101

32 Other foreign grants - 182,017 122,393 1,154 - 58,471

34 Procredit Bank 1,345 - - - - 1,345

35 Teb Bank - 500 500 - - -

36 Caritas Switzerland 806 27,000 - - - 27,806

37 World Health Organization 0 - - - - 0

38 Salbatring International 8,637 - - - - 8,637

39 Red cross 3,899 - - - - 3,899

40 United Arab Emirates - 116,280 - - - 116,280

41 World Bank 290,585 259,233 198,633 - - 351,185

42 Hungarian KFOR 1,558 - - - - 1,558

43 Austrian Government 40,172 36,384 26,601 - - 49,955

44 British Government 44,064 133,510 160,650 - - 16,924

45 Canadian Government - - - - - -

46 Save the Children 11,715 60,057 166,973 - 124,481 29,281

47 Danish Government 168,514 11,438 10,861 - - 169,091

48 Dutch Government 1,070 - 1,070 - - -

49 EU – European Union - 1,234,100 842,346 - 40,897 432,651

50 Finnish Government 888 - - - - 888

51 French Government 245,821 3,943 1,320 - - 248,444

52 German Government 299,187 258,278 188,503 8,969 - 359,993

54 Italian Government 814,764 - 372,803 - - 441,962

56 Luxembourg Government - 10,000 12,494 - 2,530 36

57 Norwegian Government 251,900 372,127 78,779 33,985 - 511,263

58 International Civilian Office - ICO 1,342 - - - - 1,342

59 Japanese Government - 401,853 401,838 - - 15

60 UN Habitat 20,150 1,588 1,588 - - 20,150

61 Swiss Government 6,908 1,848,276 1,601,204 4,268 10,022 259,734

63 Turkish Government 32,304 - 1,118 - - 31,186

64 United Nations Organization 15 - - - - 15

64 UAE Committee 82 - - - - 82

65 UNDP 43,936 53,581 51,802 - - 45,715

66 Hungarian Government 20,340 59,970 69,687 - - 10,623

67 UNOPS 264 - - - - 264

68 UNICEF 11,208 14,128 19,488 - - 5,848

69 US Government 792,016 87,481 36,464 - - 843,032

70 GTZ 144,361 741,150 467,750 1,957 - 415,805

71 EAR 531,830 - - - - 531,830

72 OSCE 29,158 - - - - 29,158

73 USAID 65,566 28,400 31,283 - - 62,683

74 DFID 7,448 - - - - 7,448

75 SIDA 833,085 1,411,461 1,161,275 - - 1,083,271

79 UNMIK 62,160 31,931 31,931 - - 62,160

80 SOROS 15,482 - - - - 15,482

81 Global Fund 37,473 33,495 10,679 - - 60,289

68

Source Fund

Description Initial state

2018 Revenues

2018 Expenditures

2018 Returns

2018

Direct payments

2018

Balance for transfer

2019

a b c d e f=a+b-c-

d+e

82 IRC - ICMP 25,147 - - - - 25,147

84 Albanian Government 321 - - - - 321

85 SPGTF - Stability Pact 424 - - - - 424

86 Czech Republic 1,450 - - - - 1,450

88 Government of Liechtenstein. 3,145 - - - - 3,145

89 Government of Belgium 21,571 2,716 2,308 - - 21,979

90 World Health Organization 99 1,195 - - - 1,294

91 SRJ IRS Centre 20 - - - - 20

92 Insurance Association 692 - - - - 692

93 Council of Europe 206,790 185,210 196,091 - - 195,909

96 Tempus 147,833 45,050 107,552 12,959 - 72,373

97 French KFOR 151 - - - - 151

97 Croatian Government 24,924 17,559 32,888 - - 9,594

98 Kos. Aid And Dev. KAD 100 - - - - 100

99 World Vision 6,465 - - - - 6,465

33/35 Energy Project 450 - - - - 450

XX Payments from third parties 841,638 - - 841,638

Total 6,837,770 8,318,589 6,900,377 67,434 177,930.66 8,366,478

69

ANNEX No. 5 Own source revenues for transfer Central level

Description Planning Revenues Right on

allocation for use

Expenditures Total for transfer 2019

Office of the Prime Minister 322,554 5,656,890 322,554 227,595 101,699

Ministry of Agriculture, Forestry and Rural Development - - 127,473 123,789 3,684

Ministry of Culture, Youth and Sports 70,503 59,424 59,424 23,166 50,717

Ministry of Education, Science and Technology 2,655,503 2,674,364 2,314,333 1,018,084 1,421,677

Ministry of Internal Affairs 891,129 10,168,298 891,129 500,000 391,371

Ministry of Justice 80,200 83,107 80,200 - 90,733

University of Prishtina 4,150,000 3,419,077 3,419,077 2,571,446 853,230

Kosovo Judicial Council 1,553,858 7,928,116 1,553,858 891,790 1,018,245

Total 9,723,747 29,989,276 8,768,048 5,355,870 3,931,357

Local level

Description Revenues 2018-

Fund 21 Expenditures 2018 -Fund 21

Unspent means - from

Fund 21 Revenues 2017

Fund 22 Expenditures -

Fund 22 Unspent means - from Fund 22

Total for transfer in 2019

Gllogoc 1,673,969 996,864 677,104 507,987 373,453 134,534 811,638

Fushe Kosova 3,050,968 1,210,449 1,840,519 1,914,716 1,229,373 685,343 2,525,862

Lipjan 2,036,329 1,189,232 847,097 470,745 330,177 140,568 987,665

Obilic 1,010,447 530,367 480,081 396,610 169,938 226,672 706,753

Podujeva 1,262,405 643,913 618,492 345,787 286,441 59,346 677,838

Prishtina 28,537,630 14,697,391 13,840,238 13,928,726 4,426,155 9,502,571 23,342,809

Shtime 378,972 264,692 114,280 189,415 145,258 44,157 158,438

Gracanica 1,598,460 997,488 600,972 777,198 747,505 29,693 630,665

Dragas 408,919 146,873 262,046 637,935 158,748 479,187 741,233

Prizren 7,186,449 4,687,469 2,498,980 3,229,709 2,996,203 233,506 2,732,486

Rahovec 1,160,222 778,167 382,055 174,221 153,712 20,509 402,564

Suhareka 1,803,515 1,456,156 347,359 694,938 526,389 168,549 515,908

Malisheva 829,487 666,993 162,494 92,664 87,914 4,749 167,243

Mamusha 73,202 17,103 56,099 71,604 67,857 3,747 59,846

Decan 540,478 277,109 263,368 111,270 19,078 92,191 355,560

Gjakova 3,721,618 2,009,169 1,712,449 1,194,641 1,073,613 121,027 1,833,477

Istog 1,098,844 704,794 394,050 307,748 135,406 172,343 566,393

Klina 1,011,520 721,340 290,181 217,543 208,725 8,818 298,999

Peja 4,248,973 3,546,914 702,059 225,064 224,264 800 702,859

Junik 127,341 60,851 66,490 38,529 17,407 21,122 87,612

Leposavic 61,625 10,312 51,313 59,940 44,889 15,051 66,363

Mitrovica 2,276,496 1,927,625 348,870 323,793 317,997 5,796 354,666

Skenderaj 1,684,662 900,975 783,687 170,035 138,213 31,822 815,509

Vushtrri 1,791,764 1,024,423 767,341 990,961 722,774 268,187 1,035,528

Zubin Potok 25,239 - 25,239 16,464 16,396 68 25,307

Zvecan 21,644 - 21,644 21,298 15,817 5,481 27,125

North. Mitro. 33,006 - 33,006 54,158 23,981 30,176 63,182

Gjilan 4,183,740 3,213,264 970,476 1,078,284 956,796 121,488 1,091,964

Kacanik 584,915 374,107 210,808 244,455 169,558 74,897 285,705

Kamenica 877,564 568,584 308,980 288,738 143,725 145,014 453,994

Novo brdo 192,253 149,007 43,245 46,181 24,017 22,164 65,409

Shterpca 332,765 92,573 240,193 135,315 123,079 12,236 252,429

Ferizaj 5,274,203 4,416,274 857,929 589,523 530,391 59,133 917,061

Viti 791,991 689,683 102,309 86,446 82,989 3,457 105,765

Partes 43,913 - 43,913 36,307 28,366 7,941 51,854

Elez Han 321,886 171,825 150,061 181,518 138,390 43,128 193,189

Kllokot 145,590 124,553 21,037 151,126 150,800 326 21,363

Ranillug 94,132 5,415 88,717 163,502 76,266 87,236 175,953

Total 80,497,135 49,271,952 31,225,183 30,165,093 17,082,060 13,083,033 44,308,215

70

ANNEX No. 6 Loans to public enterprises

Loans to KEK 2005 2008 2009 2010 2011 2012 2013 2014 2015* 2016 2017 2018 Total

`000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro `000 Euro

Borrowed Funds 10,000 8,711 78,829 60,000 30,000 15,000 - - - - - - 202,540

Return of the Principal - - - (588) - (4,000) (6,000) - - (2,556.51) (6,716.19) (10,876) (30,736)

Return of Interest - - (1,710) (5,371) - - - - (1,500) (4,652) (2,633) (2,069) (17,937)

Collected interest - - - - - 8,413 11,573 10,216 (30,202) (0)

Penalties calculated at the end of 2014 - - - - - 3,773 4,333 2,286 (10,392) 0

Total Debt from KEK * 10,000 18,711 95,830 149,871 179,871 203,057 212,963 225,465 191,952 189,396 182,680 161,804 153,867

Note (*) In 2015, KEK's repayment of loans was restructured with new terms and definitions, in which case the loan repayment has begun under the terms of the Agreement.

71

ANNEX No. 7 Report on non-financial assets of budget organizations with value over 1,000€ Central level

Code Budget organization Final purchase value Depreciation Net book value

101 Assembly 12,277,722 6,471,013 5,806,709

102 Office of the President 3,499,487 3,476,415 23,072

104 Office of the Prime Minister 14,059,923 7,080,662 6,979,262

201 Ministry of Finance 25,318,812 17,826,125 7,492,687

202 Ministry of Public Administration 55,491,796 15,968,318 39,523,478

203 Ministry of Agriculture, Forestry and Rural Development 45,327,700 3,701,357 41,626,343

204 Ministry of Trade and Industry 25,513,470 11,811,268 13,702,202

205 Ministry of Infrastructure 1,849,725,359 409,115,887 1,440,609,472

206 Ministry of Health 15,362,307 9,360,672 6,001,635

207 Ministry of Culture, Youth and Sports 35,320,502 2,254,446 33,066,055

208 Ministry of Education, Science and Technology 175,567,106 29,507,765 146,059,342

209 Ministry of Labour and Social Welfare 24,869,120 6,047,021 18,822,098

210 Ministry of Environment and Spatial Planning 251,761,599 11,078,807 240,682,792

211 Ministry for Communities and Returns 10,284,921 407,855 9,877,065

212 Ministry of Local Government Administration 305,616 206,079 99,538

213 Ministry of Economic Development 19,374,937 5,066,815 14,308,121

214 Ministry of Internal Affairs 118,058,548 71,684,030 46,381,987

215 Ministry of Justice 119,727,363 19,320,996 100,406,367

216 Ministry of Foreign Affairs 6,398,087 3,541,718 2,856,369

217 Ministry of Defence 212,164,277 63,847,511 148,316,766

218 Ministry of European Integration 166,897 163,813 3,084

219 Ministry of Diaspora 150,478 127,586 22,892

220 Hospital and University Clinical Service of Kosovo 307,853,899 76,214,821 231,639,078

221 Ministry of Regional Development 1,534,754 - 1,534,754

230 Public Procurement Regulatory Commission 724,661 421,146 303,515

231 Academy of Sciences and Arts of Kosovo 293,342 212,141 81,201

235 Regulatory Authority of Electronic and Postal Communications 3,174,261 2,750,748 423,513

236 Anti-Corruption Agency 235,490 178,674 56,815

238 Energy Regulatory Office of Kosovo 457,580 428,192 29,388

239 Privatization Agency of Kosovo 1,059,695 795,410 264,285

240 Procurement Review Body 104,500 103,313 1,187

241 Agency for Free Legal Aid 64,321 59,352 4,969

242 University of Prishtina 24,347,084 5,522,821 18,824,264

243 Constitutional Court 787,433 708,690 78,743

244 Kosovo Competition Authority 64,100 64,100 -

245 Kosovo Intelligence Agency 9,442,270 1,900,296 7,541,974

246 Kosovo Council for Cultural Heritage 29,251 25,462 3,789

247 Election Panel for Complaints and Submissions 59,445 57,026 2,419

249 Independent Oversight Board for Civil Service of Kosovo 77,683 76,398 1,286

250 Kosovo Prosecutorial Council 5,245,444 1,519,902 3,725,542

251 The State Agency for the Protection of Personal Data 164,033 124,546 39,487

253 Agency for the Management of Memorial Complexes 11,074,146 1,090,823 9,983,323

254 Air Navigation Services Agency 13,566,640 9,501,415 4,065,225

302 National Audit Office 536,981 443,310 93,671

313 Water and Waste Regulatory Office 102,196 102,196 -

314 Railway Regulatory Authority 57,187 49,754 7,433

317 Civil Aviation Authority of Kosovo 115,417 115,417 -

318 Independent Commission for Mines and Minerals 5,509,682 4,862,171 647,511

319 Independent Media Commission 3,408,370 2,912,748 495,622

320 Central Election Commission 751,692 528,679 223,012

321 Ombudsperson Institution 245,085 151,848 93,237

322 Academy of Justice 148,030 132,933 15,097

328 Kosovo Judicial Council 20,590,560 4,700,938 15,889,621

329 Kosovo Agency for Comparison and Verification of Property 1,428,068 1,070,306 357,762

Total Central Level 3,433,979,324 814,891,736 2,619,095,058

72

Local level

Code Budget organization Final purchase value Depreciation Net book value

611 Gllogovc 507,064,930 4,944,462 502,120,468

612 Fushe Kosova 55,765,766 6,526,329 49,239,437

613 Lipjan 242,032,458 76,655,841 165,376,617

614 Obilic 50,625,782 5,090,560 45,535,222

615 Podujeva 97,772,683 15,993,074 81,779,608

616 Prishtina 2,519,719,952 66,935,609 2,452,784,343

617 Shtime 54,946,153 7,803,856 47,142,297

618 Gracanica 18,090,704 4,737,936 13,352,768

621 Dragas 41,657,667 8,038,386 33,619,280

622 Prizren 547,130,655 65,579,759 481,550,896

623 Rahovec 89,767,664 7,960,634 81,807,030

624 Suhareka 313,072,151 30,125,762 282,946,389

625 Malisheva 112,483,740 7,459,274 105,024,466

626 Mamusha 45,792 45,792 -

631 Decan 23,196,421 6,955,993 16,240,429

632 Gjakova 74,990,078 18,981,456 56,008,622

633 Istog 23,456,419 6,008,025 17,448,394

634 Klina 104,825,756 23,138,369 81,687,387

635 Peja 332,175,422 5,337,274 326,838,149

636 Junik 3,289,196 493,325 2,795,871

642 Mitrovica 41,338,037 12,737,816 28,600,221

643 Skenderaj 179,987,823 27,141,414 152,846,408

644 Vushtrri 133,775,890 24,589,958 109,185,932

647 Northern Mitrovica 13,771,013 2,014,423 11,756,590

651 Gjilan 222,149,118 10,356,390 211,792,728

652 Kacanik 79,371,740 4,462,019 74,909,721

653 Kamenica 66,880,133 4,584,173 62,295,960

654 Novo brdo 1,688,132 477,985 1,210,147

655 Shterpca 16,283,117 2,834,401 13,448,716

656 Ferizaj 212,552,024 8,733,692 203,818,332

657 Vitia 92,218,736 11,088,646 81,130,090

658 Partes 1,416,666 342,630 1,074,036

659 Elez Han 15,486,963 1,713,675 13,773,288

660 Kllokot 2,114,939 680,306 1,434,633

661 Ranillug 10,990,836 2,173,872 8,816,964

Total Local Level 6,302,134,554 482,743,115 5,819,391,439

Total 9,736,113,878 1,297,634,851 8,438,486,497

73

ANNEX No. 8 Report on non-financial assets of budget organizations with value under 1,000€ Central Level

Code Description 2018 2017 2016

101 Assembly of Kosovo 223,470 244,420 358,730

102 Office of the President 43,700 60,982 91,379

104 Office of the Prime Minister 221,100 246,254 267,450

201 Ministry of Finance 653,000 540,000 394,360

202 Ministry of Public Administration 160,000 159,000 201,000

203 Ministry of Agriculture Forestry Rural Development 362,252 108,730 345,913

204 Ministry of Trade Industry 111,000 156,000 158,343

205 Ministry of Infrastructure 457,816 177,470 373,140

206 Ministry of Health 562,442 1,093,708 384,584

207 Ministry of Culture, Youth and Sports 627,407 314,291 322,360

208 Ministry of Education Science and Technology 2,847,070 3,605,140 3,311,590

209 Ministry of Labour and Social Welfare 802,479 758,990 714,983

210 Ministry of Environment and Spatial Planning 1,128,000 672,000 199,000

211 Ministry for Communities and Returns 12,926 32,205,000 11,412


213 Ministry of Economic Development 67,000 74,000 54,000


215 Ministry of Justice 479,682 1,881,927 1,955,447

216 Ministry of Foreign Affairs 1,284,268 1,014,964 1,033,131

217 Ministry of Defence 2,333,111 1,531,792 1,846,027




221 Ministry of Regional Development 50,904 - -

222 Ministry of Innovation and Entrepreneurship - 995,000 -



235 Regulatory Authority of Electronic and Postal Communications 37,000 29,000 50,000

236 Anti-Corruption Agency 29,000 S/R S/R

238 Energy Regulatory Office 26,783 31,802 33,781

239 Privatization Agency of Kosovo 81,259 56,978 90,121



242 University of Prishtina 1,452,930 1,301,020 1,731,157

243 Constitutional Court of Kosovo 34,313 47,787 3,523

244 Kosovo Competition Authority 17,641 14,836 3,915

245 Kosovo Intelligence Agency 915,720 216,934 286,611



249 Independent Oversight Board of Civil Servants of Kosovo 29,475 31,000 23,000

250 State Prosecutorial Council 375,851 252,975 648,398

251 National Agency for Personal Data Protection 11,000 14,000 25,000

253 Agency for the Management of Memorial Complexes of Kosovo 74,572 65,512 8,268

254 Air Navigation Services Agency 57,100 24,000 S/R


313 Regulatory Authority and Water Services 24,986 19,544 19,939

314 Railway Regulatory Authority 10,072 8,550 5,232

317 Civil Aviation Authority 14,081 14,356 5,074

318 Independent Commission for Mines and Minerals 79,060 78,559 64,129

319 Independent Media Commission 21,774 25,449 S/R




328 Kosovo Judicial Council 1,825,179 1,024,436 823,000

329 Kosovo Agency for Comparison and Verification of Property 49,000 52,000 37,000

Total Central Level 27,426,473 60,406,358 27,645,739

The information in this report is consolidated from the individual financial statements of the budget organizations.

74

Local Level

Code Budget organization 2018 2017 2016

611 Gllogovc 348,810 345,980 404,120

612 Fushe Kosova 322,000 142,000 231,491

613 Lipjan 328,780 358,000 484,014

614 Obilic 178,381 112,748 108,248

615 Podujeva 943,450 929,898 735,988

616 Prishtina 1,290,330 1,471,461 1,608,970

617 Shtime 423,000 513,000 440,155

618 Gracanica 80,390 49,390 49,390

621 Dragas 687,000 299,000 541,997

622 Prizren 1,052,000 947,000 921,000

623 Rahovec 470,000 701,000 729,000

624 Suhareka 294,000 230,179 690,000

625 Malisheva 92,000 75,000 36,000

626 Mamusha - S/R S/R

631 Decan 161,000 126,000 196,692

632 Gjakova 1,214,000 396,000 411,949

633 Istog 249,000 138,000 7,900

634 Klina 223,787 22,000 38,743

635 Peja 289,740 222,040 214,520

636 Junik 124,000 103,000 102,607

641 Leposavic 8,432 S/R 11,620

642 Mitrovica 462,000 3,823,000 3,736,000

643 Skenderaj 646,000 763,000 1,194,000

644 Vushtrri 308,730 269,060 193,529

645 Zubin Potok - - S/R

646 Zvecan - - S/R

647 Northern Mitrovica 660,799 866,058 742,753

651 Gjilan 1,480,780 1,289,620 1,088,340

652 Kacanik 28,180 31,410 107,815

653 Kamenica 158,880 126,850 117,900

654 Novo Brdo - S/R

655 Shterpca 41,000 51,000 82,000

656 Ferizaj - - S/R

657 Vitia 165,000 162,000 172,669

658 Partes - S/R S/R

659 Elez Han 187,000 78,000 77,000

660 Kllokot S/R - S/R

661 Ranillug 94,070 84,940 86,840

Local Level 13,012,540 14,726,634 15,563,250

Total 40,439,013 75,132,992 43,208,989


75

ANNEX No. 9 Report on the stock of budget organizations Central Level







203 Ministry of Agriculture Forestry Rural Development 29,399 31,810 27,276


205 Ministry of Infrastructure 96,240 78,630 S/R

206 Ministry of Health 2,481,637 1,842,530 377,968

207 Ministry of Culture, Youth and Sports 910 29,000 16,000

208 Ministry of Education Science and Technology 737,660 758,370 715,270

209 Ministry of Labour and Social Welfare 6,123 - S/R

210 Ministry of Environment and Spatial Planning 80,000 35,000 76,000

211 Ministry for Communities and Returns 10,898 15,836,770 5,302




215 Ministry of Justice 475,543 396,220 391,242

216 Ministry of Foreign Affairs 137,697 64,731 71,491

217 Ministry of Defence 2,740,720 2,156,371 322,182




221 Ministry of Regional Development 19,835 - -

222 Ministry of Innovation and Entrepreneurship 1,143 - -



235 Regulatory Authority of Electronic and Postal Communications 12,000 12,000 13,000

236 Anti-Corruption Agency 49,000 32,000 19,000


239 Privatization Agency of Kosovo 45,208 S/R S/R

240 Procurement Review Body 6,447 3,156 S/R


242 University of Prishtina 1,197,120 188,670 21,999


244 Kosovo Competition Authority 100 500 S/R






251 National Agency for Personal Data Protection - 2,000 5,000


254 Air Navigation Services Agency 7,763 13,000 S/R



314 Railway Regulatory Authority 2,344 7,639 S/R



319 Independent Media Commission 411 409 1,276




328 Kosovo Judicial Council 205,417 213,000 264,000


Total Central Level 19,547,747 30,281,756 10,852,809


76

Local Level


611 Gllogovc 3,900 6,790 3,830

612 Fushe Kosova 43,000 18,000 11,588

613 Lipjan 40,000 58,000 23,607

614 Obilic 137,232 18,664 7,661

615 Podujeva 48,036 123,936 75,476

616 Prishtina 264,283 119,279 551,660

617 Shtime 9,110 10,000 4,970

618 Gracanica 15,330 1,940 3,486

621 Dragas 3,000 3,000 1,908

622 Prizren 317,000 452,000 16,633

623 Rahovec 19,645 13,040 11,000

624 Suhareka 78,710 73,370 59,268

625 Malisheva 24,000 18,257 16,000

626 Mamusha 10,000 S/R S/R

631 Decan - 199,000 177,332

632 Gjakova 117,000 109,000 75,932

633 Istog 5,220 17,300 S/R

634 Klina 59,000 1,000 3,574

635 Peja 80,910 35,520 1,590

636 Junik - - S/R

641 Leposavic - S/R S/R

642 Mitrovica 21,000 12,000 19,000

643 Skenderaj 30,000 16,000 13,000

644 Vushtrri 48,923 46,790 74,620


646 Zvecan - - S/R

647 Northern Mitrovica 11,482 33,598 33,598

651 Gjilan 136,720 147,030 120,290

652 Kacanik - - 33,165

653 Kamenica 2,870 480 9,790

654 Novo Brdo - S/R

655 Shterpca 1,000 3,000 1,000

656 Ferizaj 10,900 22,200 31,470

657 Vitia 329 1,000 804

658 Partes 12,009 3,687 S/R

659 Elez Han 36,000 18,000 8,000

660 Kllokot S/R - S/R

661 Ranillug - - S/R

Local level 1,586,607 1,581,881 1,390,252

Total 21,134,354 31,863,637 12,243,061

The information in this report is consolidated from the individual financial statements of the budget organizations

77

ANNEX No. 10 Report on receivables by budget organizations

Central Level No. Description 2018 2017 2016

101 Assembly of Kosovo - - -

102 Office of the President - - -

104 Office of the Prime Minister 1,006,750 37,197 36,157

201 Ministry of Finance 419,065,577 364,472,000 363,523,000

202 Ministry of Public Administration - - -

203 Ministry of Agriculture Forestry Rural Development 1,789,210 1,703,940 346,000


205 Ministry of Infrastructure 195,069 184,571 196,235

206 Ministry of Health 318,914 471,401 252,620

207 Ministry of Culture, Youth and Sports 1,500 3,500 -


209 Ministry of Labour and Social Welfare 282,629 398,253 202,750

210 Ministry of Environment and Spatial Planning 2,330,000 1,812,000 986,055

211 Ministry for Communities and Returns - - -

212 Ministry of Local Government Administration - - -

213 Ministry of Economic Development - - -

214 Ministry of Internal Affairs 7,012,948 435,156 272,110

215 Ministry of Justice - - 201,863

216 Ministry of Foreign Affairs - - -

217 Ministry of Defence - S/R S/R

218 Ministry of European Integration - S/R 16,159

219 Ministry of Diaspora - - -

220 Hospital and University Clinical Service of Kosovo 42,000 43,851 35,777

221 Ministry of Regional Development - -

222 Ministry of Innovation and Entrepreneurship - - -

230 Public Procurement Regulatory Commission - - S/R

231 Academy of Sciences and Arts of Kosovo - - -

235 Regulatory Authority of Electronic and Postal Communications 1,513,000 1,128,645 271,000

236 Anti-Corruption Agency - - -




241 Agency for Free Legal Aid - S/R -

242 University of Prishtina 81,650 64,850 -

243 Constitutional Court of Kosovo - S/R -

244 Kosovo Competition Authority - - -

245 Kosovo Intelligence Agency - - -

246 Kosovo Council for Cultural Heritage - - -


249 Independent Oversight Board of Civil Servants of Kosovo - - -

250 State Prosecutorial Council 1,400 - -

251 National Agency for Personal Data Protection - - 1,000

253 Agency for the Management of Memorial Complexes of Kosovo - - -

254 Air Navigation Services Agency 602,633 468,000 410,000

302 National Audit Office - - S/R


314 Railway Regulatory Authority - - -


318 Independent Commission for Mines and Minerals 25,868,147 3,646,183 2,863,981

319 Independent Media Commission 604,530 545,239 290,371

320 Central Election Commission 6,349 - -

321 Ombudsperson Institution - - 4,000

322 Academy of Justice S/R - -


329 Kosovo Agency for Comparison and Verification of Property - 3,000 2,000

Total 462,008,463 377,127,395 371,241,907 The information in this report is consolidated from the individual financial statements of the budget organizations. Note: Accounts receivable represent the obligations of economic entities to TAK in the amount of 375 million euro and to Customs in the amount of 43 million euro.

78

Local level


611 Gllogovc 3,262,780 2,427,920 1,606,300

612 Fushe Kosova 3,480,000 3,032,000 3,526,273

613 Lipjan 4,346,000 3,966,000 3,319,000

614 Obilic 1,099,340 1,064,069 1,145,777

615 Podujeva 7,367,912 7,230,448 6,388,619

616 Prishtina 45,117,657 46,094,522 47,088,000

617 Shtime 455,000 398,000 458,305

618 Gracanica 3,128,040 2,786,420 2,434,000

621 Dragas 1,832,000 1,752,000 1,762,000

622 Prizren 18,932,000 17,063,000 15,568,000

623 Rahovec 2,115,000 2,151,000 2,074,000

624 Suhareka 4,331,000 4,047,000 4,446,000

625 Malisheva 2,087,000 1,950,706 1,842,000

626 Mamusha 148,000 133,000 118,000

631 Decan 1,509,000 1,385,000 1,264,000

632 Gjakova 8,873,000 8,505,712 7,470,431

633 Istog 1,069,080 1,189,600 S/R

634 Klina 2,093,000 1,923,000 1,674,000

635 Peja 17,635,880 16,282,110 15,247,000

636 Junik 190,000 192,000 170,000

641 Leposavic - S/R S/R

642 Mitrovica 8,418,000 7,500,000 8,252,000

643 Skenderaj 1,164,000 1,151,000 1,039,000

644 Vushtrri 3,257,284 2,989,680 2,746,000


646 Zvecan - - S/R

647 Northern Mitrovica - - S/R

651 Gjilan 10,437,560 9,595,680 S/R

652 Kacanik 1,383,210 1,280,710 1,289,001

653 Kamenica 2,050,430 2,018,000 1,660,000

654 Novo Brdo - 307,959 241,449

655 Shterpca 2,122,000 1,844,178 1,664,000

656 Ferizaj 8,303,920 8,061,260 6,988,000

657 Vitia 2,012,213 1,921,000 1,922,000

658 Partes 97,541 20,036 168,342

659 Elez Han 522,000 515,000 451,000

660 Kllokot 519,026 487,619 472,646

661 Ranillug 335,270 289,220 253,001

Total local level 169,694,143 161,554,850 144,748,145

Total 631,702,606 538,682,245 515,990,051


79

ANNEX No. 11 Report on outstanding liabilities by budget organizations Central level







203 Ministry of Agriculture Forestry Rural Development 3,743,042 9,324,498 12,902,860


205 Ministry of Infrastructure 38,495,830 22,588,872 15,535,340

206 Ministry of Health 7,989,263 4,266,794 2,237,726

207 Ministry of Culture, Youth and Sports 3,084,380 2,262,000 2,146,350


209 Ministry of Labour and Social Welfare 1,870,511 422,051 625,241

210 Ministry of Environment and Spatial Planning 161,769,000 120,744,000 150,038,000

211 Ministry for Communities and Returns 22,880 - S/R

212 Ministry of Local Government Administration 449 5,875 17,482


214 Ministry of Internal Affairs 1,704,889 729,366 1,688,956

215 Ministry of Justice 1,243,802 1,034,487 1,032,689

216 Ministry of Foreign Affairs 18,309 385,623 47,687

217 Ministry of Defence 169,304 196,067 462,578




221 Ministry of Regional Development 3,580 1,865 -

222 Ministry of Innovation and Entrepreneurship 197,499 - -

230 Public Procurement Regulatory Commission 1,629 1,137 763


235 Regulatory Authority of Electronic and Postal Communications 164 5,000 310

236 Anti-Corruption Agency - 1,904 3,000





242 University of Prishtina 976,340 1,973,210 1,353,263


244 Kosovo Competition Authority 2,890 596,080 S/R


246 Kosovo Council for Cultural Heritage 555 454 797

247 Election Panel for Complaints and Submissions 625 1,107 1,000



251 National Agency for Personal Data Protection 1,720 1,000 1,000


254 Air Navigation Services Agency 86,858 65,458 914,368


313 Regulatory Authority and Water Services 839 1,395 6,837

314 Railway Regulatory Authority 711 1,359 19,270



319 Independent Media Commission 29,337 27,002 10,118






Total Central Level 226,642,501 170,333,953 193,872,285 Note (1): The amount of 161,769,000.00 Euros reported by MESP including in addition to other liabilities (2,384,432.78 €) are also the expropriation decisions (159,384,567.23 € which is distributed as follows): private property in the amount of 47,623,005.73 euro, public property in the amount of 15,855,039.00 euro, social properties in the amount of 84,846,822.00 euro and municipal property in the amount of 11,059,700.50 euro. The information in this report is consolidated from the individual financial statements of the budget organizations.

80

Local level


611 Gllogovc 52,850 37,310 177,790

612 Fushe Kosova 199,000 146,000 479,140

613 Lipjan 156,000 499,000 637,993

614 Obilic 151,991 115,046 185,147

615 Podujeva 340,307 150,388 210,161

616 Prishtina 7,518,082 1,263,000 1,696,660

617 Shtime 80,381 106,646 185,673

618 Gracanica 232,035 156,562 413,600

621 Dragas 4,000 7,000 674

622 Prizren 2,229,000 3,778,000 1,383,866

623 Rahovec 1,436,000 2,243,767 920,000

624 Suhareka 80,325 63,355 101,771

625 Malisheva 191,000 264,000 54,000

626 Mamusha 17,000 12,000 55,385

631 Decan 277,000 420,000 1,206,527

632 Gjakova 2,538,000 4,195,629 1,423,504

633 Istog 142,420 122,635 140,680

634 Klina 61,000 192,000 188,000

635 Peja 853,050 1,585,890 657,460

636 Junik 10,500 51,580 73,252

641 Leposavic 1,324,535 3,314,512 188,237

642 Mitrovica 2,109,000 1,425,000 1,072,654

643 Skenderaj 403,560 1,174,280 405,000

644 Vushtrri 90,478 121,140 70,130

645 Zubin Potok 230,938 9,857 S/R

646 Zvecan 10,000 8,000 150,330

647 Northern Mitrovica 2,163 - 23,117

651 Gjilan 7,786,080 2,453,970 1,664,780

652 Kacanik 17,169 53,340 24,700

653 Kamenica 36,670 55,320 76,810

654 Novo Brdo 68,152 67,615

655 Shterpca 93,000 45,000 22,000

656 Ferizaj 3,124,138 4,477,460 1,038,129

657 Vitia 214,778 231,791 169,269

658 Partes 15,241 15,241 7,705

659 Elez Han 22,000 12,000 10,000

660 Kllokot 98,622 198,159 222,548

661 Ranillug 750 3,830 1,900

Local level 32,149,064 29,076,860 15,406,206

Total 258,791,565 199,410,813 209,278,491 Note (2): The total amount of 2,538,000.00 euro reported by Municipality of Gjakova is as follows: Liabilities 660,000.00€ and (other liabilities: decisions on expropriation in the amount of 1,105,000.00 € and 773,000.00 € liabilities in the case of completed works but without receipt of invoices from EO). The information in this report is consolidated from the individual financial statements of the budget organizations.

81

ANNEX No. 12 Report on contingent liabilities by budget organizations Central Level

Code Description 2018

101 Assembly of Kosovo 788,200

102 Office of the President -

104 Office of the Prime Minister 425,747

201 Ministry of Finance 3,537,257

202 Ministry of Public Administration 3,055,000

203 Ministry of Agriculture Forestry Rural Development 2,470,230

204 Ministry of Trade Industry 2,143,530

205 Ministry of Infrastructure 9,260,090

206 Ministry of Health 1,244,353

207 Ministry of Culture, Youth and Sports 357,435

208 Ministry of Education Science and Technology 4,499

209 Ministry of Labour and Social Welfare 16,609

210 Ministry of Environment and Spatial Planning 25,870,000

211 Ministry for Communities and Returns -

212 Ministry of Local Government Administration 9,600

213 Ministry of Economic Development 3,510,000

214 Ministry of Internal Affairs 1,392,747

215 Ministry of Justice 12,031

216 Ministry of Foreign Affairs -

217 Ministry of Defence 1,015,784

218 Ministry of European Integration S/R

219 Ministry of Diaspora -

220 Hospital and University Clinical Service of Kosovo 3,079,000

221 Ministry of Regional Development -

222 Ministry of Innovation and Entrepreneurship -

230 Public Procurement Regulatory Commission -

231 Academy of Sciences and Arts of Kosovo 5,000

235 Regulatory Authority of Electronic and Postal Communications 15,356,000

236 Anti-Corruption Agency -

238 Energy Regulatory Office -

239 Privatization Agency of Kosovo 213,085

240 Procurement Review Body S/R

241 Agency for Free Legal Aid -

242 University of Prishtina

243 Constitutional Court of Kosovo 754,828

244 Kosovo Competition Authority 400,000

245 Kosovo Intelligence Agency -

246 Kosovo Council for Cultural Heritage -

247 Election Panel for Complaints and Submissions S/R

249 Independent Oversight Board of Civil Servants of Kosovo -

250 State Prosecutorial Council -

251 National Agency for Personal Data Protection 40,000

253 Agency for the Management of Memorial Complexes of Kosovo

254 Air Navigation Services Agency 1,403,000

302 National Audit Office 26,000

313 Regulatory Authority and Water Services -

314 Railway Regulatory Authority -

317 Civil Aviation Authority -

318 Independent Commission for Mines and Minerals 117,076

319 Independent Media Commission -

320 Central Election Commission 224,705

321 Ombudsperson Institution -

322 Academy of Justice S/R

328 Kosovo Judicial Council 11,311,040

329 Kosovo Agency for Comparison and Verification of Property -

Total Central Level 88,042,847


82

Local Level

Code Budget organization 2018

611 Gllogovc 143,070

612 Fushe Kosova 1,004,000

613 Lipjan 154,000

614 Obilic 1,494,049

615 Podujeva 67,873

616 Prishtina 38,280,748

617 Shtime 147,324

618 Gracanica 1,111,290

621 Dragas 197,000

622 Prizren -

623 Rahovec 32,695,000

624 Suhareka 388,000

625 Malisheva 326,000

626 Mamusha -

631 Decan 284,000

632 Gjakova 1,600,000

633 Istog -

634 Klina 161,000

635 Peja 2,814,250

636 Junik 35,000

641 Leposavic 4,694,247

642 Mitrovica 3,381,000

643 Skenderaj 1,176,000

644 Vushtrri 3,185,772

645 Zubin Potok 68,080

646 Zvecan -

647 Northern Mitrovica -

651 Gjilan 9,836,300

652 Kacanik 61,200

653 Kamenica 268,820

654 Novo Brdo

655 Shterpca 19,000

656 Ferizaj 4,658,320

657 Vitia 407,000

658 Partes -

659 Elez Han 17,999

660 Kllokot 95,824

661 Ranillug 9,167

Total local level 108,781,334

Total 196,824,181 The information in this report is consolidated from the individual financial statements of the budget organizations.

83

ANNEX No. 13 Cash in transit

Budget organization Cash in transit Provision System

Ministry of Agriculture, Forestry and Rural Development 33,216 - 33,216

Kosovo Police 33,307 - 33,307

Independent Media Commission 300 - 300


Ministry of Trade and Industry 1,393 - 1,393

Ministry of Health 10,466 - 10,466


Office of the Prime Minister 12,751 - 12,751

Kosovo Prosecutorial Council 100 - 100

Ministry of Foreign Affairs 1,390 - 1,390

Hospital and University Clinical Service of Kosovo 5,182 - 5,182

Kosovo Customs 2,628,009 - 2,628,009

Ministry of Internal Affairs 167,466 - 167,466

Tax Administration of Kosovo 395,145 - 395,145

Kosovo Judicial Council 31,101 - 31,101

Ministry of Infrastructure 5,418 - 5,418

Procurement Review Body 11,596 - 11,596

Independent Commission for Mines and Minerals 24,742 - 24,742

Ministry of Culture, Youth and Sports 793 - 793

Ministry of Labour and Social Welfare 2,650 - 2,650

University of Prishtina 567 - 567

Municipality of Decan 4,424 9 4,433

Municipality of Dragas 6,023 13 6,035

Municipality of Ferizaj 23,067 27 23,094

Municipality of Fushe Kosova 7,006 7 7,013

Municipality of Gjakova 27,700 8 27,708

Municipality of Gjilan 25,337 11 25,347

Municipality of Gllogoc 7,369 11 7,380

Municipality of Elez Han 13,182 2 13,184

Municipality of Istog 6,676 - 6,676

Municipality of Junik 5,849 4 5,853

Municipality of Kamenica 8,423 5 8,428

Municipality of Kacanik 7,534 - 7,534

Municipality of Klina 7,145 17 7,162

Municipality of Lipjan 31,039 8 31,047

Municipality of Malisheva 11,388 13 11,401

Municipality of Mamusha 752 3 755

Municipality of Mitrovica 16,329 44 16,372

Municipality of Novo Brdo 1,306 6 1,312

Municipality of Obilic 2,833 6 2,839

Municipality of Peja 34,326 21 34,347

Municipality of Podujeva 6,538 - 6,538

Municipality of Prishtina 251,644 24 251,668

Municipality of Prizren 80,678 33 80,711

Municipality of Rahovec 10,107 13 10,119

Municipality of Shterpca 104 - 104

Municipality of Shtime 4,761 8 4,769

Municipality of Skenderaj 3,068 13 3,080

Municipality of Suhareka 26,882 9 26,891

Municipality of Vitia 7,327 9 7,336

Municipality of Vushtrria 17,540 4 17,544

Municipality of Gracanica 6,319 30 6,349

Municipality of Ranillug 360 1 361

Municipality of Partes 70 - 70

Municipality of Kllokot 631 2 633

Municipality of Northern Mitrovica 326 10 336

Total 4,030,618 367 4,030,984

84

ANNEX No. 14 Data on transfers from the reserve fund Data on transfers from the reserve fund 2018

Code Budget organization Economic category The purpose of the use of funds Date of

Decision Purpose Initial state Distribution Remaining

232 Reserve fund of Minister/MoF Budget allocation No.06/L-020 4,800,000

Contingencies in the Ministry of Finance 1,800,000

Addition by Government Decision No.04/74

dated: 06.11.2018

600,000

Addition by Government Decision No.11/79

dated: 11.12.2018

656,962

651 Municipality of Gjilan 10/651/85027/200/00000/0820 Government Decision No.06/24 12.01.2018

Cultural Manifestation "Flaka e Janarit" Gjilan 54,850

207 Ministry of Culture, Youth and Sports 10/207/80500/200/00000/0820 Government Decision No.03/29 13.02.2018

Marking the 10th anniversary of the Independence of Kosovo 600,000

104 Office of the Prime Minister 10/104/10700/130/00000/0111 Government Decision No.04/29 13.02.2018

The nationwide manifestation of the KLA Epopee 100,000


State Commission for marking and maintenance of the state border 152,619

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.08/32 20.02.2018

Allocation of funds for 800 vulnerable families of the Egyptian community 120,000

102 Office of the President 10/102/24900/130/00000/0111 Government Decision No.14/33 28.02.2018 Community Consultative Council 50,000


KOSTT: for coverage of electricity supply in 4 municipalities 1,000,000

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.12/76; MF 06/2018 21.02.2018

KCC: Kosovo Business Confidence Indicator and cut-throat 15,150

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No. 12/26; MF14-

1/2018 20.03.2018

Participation of two students at the scientific Olympics Golden Climate Kenya 2,986

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No. 12/26; MF

15/2018 14.03.2018

Medical treatment abroad for the former prime minister 39,700

201 Ministry of Finance /Customs 10/201/13300/130/00000/0112 Government Decision No.06/35 09.03.2018

Customs: supply with flour banners for the implementation of AI 06/2017 75,000

201/ 207

Ministry of Finance/ Ministry of Culture, Youth and Sports

10/201/11202 -10/207/81500 subsidies

Government Decision No.04/35 09.03.2018 The 550th anniversary of Skanderbeu - nationwide year 500,000

616 Municipality of Prishtina 10/616/16306/200/00000/0133 Government Decision No.13/36 16.03.2018

for free transportation to citizens Urban Traffic (ban of vehicle) 31,795

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.12/26 6,000

232 Decision of the Minister /MoF 10/232/38 Annulment of Decision No.12/26 (6,000)

616 Municipality of Prishtina 10/616/92328/200/00000/0912 Government Decision No. 12/26; MF 21-

1/2018 26.04.2018

Primary school Hasan Prishtina, support for the 50th anniversary 6,450

214 Ministry of Internal Affairs 10/214/30000/200/00000/0310 Government Decision No.01/45 08.05.2018

Support to family members of police officers who tragically lost their lives (Kacanik-Elez Han) 20,000


Employees with contracts for special services Ibrahim Rugova residence 57,944

104 Office of the Prime Minister 10/104/10600/200/00000/0111 Government Decision No. 05/42 19.04.2018

Integration of the Montenegrin community in Kosovo 40,000

104 Office of the Prime Minister 10/104/10600/200/00000/0111 Government Decision No. 10/44 27.04.2018 for the Croatian community in Janjeva 40,000


OVL KLA, covering the expenses for summer vacation of 1500 war veterans 300,000

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision No.10/49 29.05.2018 Expenses for the service of Etnik Balaj 107,600

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision Nr.06/51 12.06.2018 Financial means for Flutura Ibrahimi 20,000

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0113 Government Decision No. 08/53 26.06.2018 Bujar Bukoshi's medical treatment abroad 30,000


Association of KLA War Invalids for covering the expenses for rehabilitation (1200) 228,000

245 Kosovo Intelligence Agency 10/245/25500/111/130/0112 Government Decision No.12/56 13.07.2018 increase of budget funds for KIA 500,000

642 Municipality of Mitrovica 10/642/85022/300/42000/0820 Government Decision No.13/56 13.07.2018

building of the monument of nation's martyr Artim Jashari 88,500

85

Data on transfers from reserve fund 2018

Code Budget organization Economic category The purpose of the use of funds Date of

Decision Purpose Initial state Distribution Remaining

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision No. 12/26; MF

35/2018 06.08.2018

Recovering abroad of Olympic champion Majlinda Kelmendi 5,992

201 Ministry of Finance/Treasury 10/201/1200/200/00000/0112 Government Decision No. 05/60 07.08.2018 for the DokuFest festival 20,000

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision No. 06/60 07.08.2018 Agricultural Cooperative Krusha 23,920

632 Municipality of Gjakova 10/632/18016/300/47142/0451 Government Decision No.05/61 22.08.2018

Atmospheric and Wastewater sanitation in Gjakova 500,000

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision No.06/62 28.08.2018 the support for the alpinist Arineta Mula 35,000


Coverage of health expenses for Gege Ardit Gashi 20,580


Covering the expenses for the ceremony of burial of Mr Adem Demaci 30,311

624 Municipality of Suhareka 10/624/18012/200/00000/0451 Government Decision No.22/61 22.08.2018 Repairing the damages caused by floods 1,000,000

624 Municipality of Suhareka 10/624/18012/300/42002/0451 Government Decision No.22/61 22.08.2018 Repairing of existing infrastructure 100,000

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.12/26; MF 38-2018 07.09.2018 Coverage of the quota for UITUK employees 35,000


Settlement of debts from the 10th anniversary of the Independence of Kosovo 255,613

104 Office of the Prime Minister 10/104/10600/200/00000/0111 Government Decision No.06/63 03.09.2018 Rehabilitation of people with disabilities 2,000

201 Ministry of Finance/Treasury 10/201/11200/200/00000/0112 Government Decision No.06/63 03.09.2018 Rehabilitation of people with disabilities 18,400

104 Office of the Prime Minister 130/200 Government Decision No.12/63 03.09.2018

Decision on the activities and needs of implementation of the National Youth Programme for 2018 (KN) 200,000

631 Municipality of Decan 10/631/66080/10/42001/0620 Government Decision No.06/61 22.08.2018 Renovation of community housing facility 84,860

104 Office of the Prime Minister 10/104/10700/130/00000/0111 Government Decision No. 05/69 16.10.2018

The reburial of war heroes Ahmet Krasniqi and Qazim Jakupi 29,907


Annual Contribution of RKS Government for 2018 to the Regional Cooperation Council 40,000


Financial support for the project - the impact of new fiscal measures on businesses 9,820


Millennium Challenge Corporation (MCC) and United Nations Agencies that operate in Kosovo. 200,000

642 Municipality of Mitrovica 10/642/73031/300/47039/0760 Government Decision No.10/75 13.11.2018

Medical Equipment: Hematologic-Biochemical Autoanalisator 100,000

642 Municipality of Mitrovica 10/642/73031/130/00000/0760 Government Decision No.10/76 13.11.2019 Supply with medications and consumables 100,000

102 Office of the President 10/102/10500/130/00000/0111 Government Decision No.09/75 13.11.2018

Consultancy fees for the American company Ballard Partners. 100,000

215 Ministry of Justice 10/215/11315/130/00000/0330 Government Decision No.12/26; MF 52/2018 13.12.2018

Secretariat of the Government Commission for Recognition of the status of former politically convicted and persecuted 34,050

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.12/26; MF 50-

2018*** 30.11.2018 Renovation of the Facility of Elementary

School "Naim Frashëri" in Bujanoc 30000

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.02/77* 04.12.2018 Judo Federation of Kosovo 143000

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.04/62** 28.08.2018 Regulation of the Park of Peace in the

Municipality of Presheva 112000


Financial support: The Center for Albanian Studies in London 21,379

104 Office of the Prime Minister 10/104/10700/130/00000/0111 Government Decision No.03/76 21.11.2018 Joint Meeting of two Governments (RKS-AL) in Peja 120,000

201 Ministry of Finance/Treasury 10/201/11202/200/00000/0112 Government Decision No.12/26; MF 54-

2018 19.12.2018 SOS Village

15,000


Health and other financial support for Gani Zymeri 5,000

104 Office of the Prime Minister 10/104/10700/130/00000/0111 Government Decision No.11/81 24.12.2018 Covering the expenses for the reburial of hero Ilir Konushevci and martyr Hazir Malaj 47,500


Help for the family of former police officer Izet Demaj 15,000

Total 7,856,962 7,634,926 222,036

86

Annex No. 15 Employment data Central level

Code Description Law No.06/L-020 Current

31/12/2018 2017 2016

101 Assembly 394 359 373 335

102 Office of the President 80 75 66 71

104 Office of the Prime Minister 593 542 540 618

201 Ministry of Finance 1,801 1,669 1,631 1,627

202 Ministry of Public Administration 277 266 267 265

203 Ministry of Agriculture Forestry Rural Development 398 387 376 348

204 Ministry of Trade & Industry 248 225 213 213

205 Ministry of Infrastructure 298 281 284 291

206 Ministry of Health 1,158 966 1,002 1,009

207 Ministry of Culture, Youth and Sports 775 737 729 630

208 Ministry of Education Science and Technology 2,142 2,271 2,155 2,194

209 Ministry of Labour and Social Welfare 855 794 801 799

210 Ministry of Environment and Spatial Planning 343 323 327 311

211 Ministry for Communities and Returns 120 117 119 114

212 Ministry of Local Government Administration 154 135 144 136

213 Ministry of Economic Development 175 176 180 158

214 Ministry of Internal Affairs 10,558 9,894 10,004 10,146

215 Ministry of Justice 2,069 1,843 1,845 1,855

216 Ministry of Foreign Affairs 309 294 291 258

217 Ministry of Defence 3,324 2,834 3,118 3,171

218 Ministry of European Integration 96 83 76 62

219 Ministry of Diaspora and Strategic Investments 82 77 73 64

220 Hospital and University Clinical Service of Kosovo 7,228 7,056 6,744 6,616

221 Ministry of Regional Development 54 36 12 -

222 Ministry of Innovation and Entrepreneurship 52 27 - -

230 Public Procurement Regulatory Commission 39 35 35 31

231 Academy of Sciences and Arts of Kosovo 55 44 44 43

235 Regulatory Authority of Electronic and Postal Communications 39 38 38 37

236 Anti-Corruption Agency 40 37 39 38

238 Energy Regulatory Office 33 31 29 31

239 Privatization Agency of Kosovo 258 233 237 242

240 Procurement Review Body 23 22 22 23

241 Agency for Free Legal Aid 26 26 25 21

242 University of Prishtina 2,081 1,540 1,514 1,492

243 Constitutional Court of Kosovo 70 65 65 63

244 Kosovo Competition Authority 25 22 18 18

245 Kosovo Intelligence Agency 105 103 90 87

246 Kosovo Council for Cultural Heritage 16 7 6 6

247 Election Panel for Complaints and Submissions 20 20 18 19

249 Independent Oversight Board of Civil Servants of Kosovo 28 27 25 25

250 State Prosecutorial Council 846 750 650 600

251 National Agency for Personal Data Protection 24 17 16 15

253 Agency for the Management of Memorial Complexes of Kosovo 12 12 12 11

254 Air Navigation Services Agency 166 145 147 145

302 National Audit Office 167 161 154 148

313 Regulatory Authority and Water Services 21 19 18 19

314 Railway Regulatory Authority 25 22 18 15

317 Civil Aviation Authority 30 27 29 24

318 Independent Commission for Mines and Minerals 77 74 75 74

319 Independent Media Commission 37 35 36 38

320 Central Election Commission 88 75 80 82

321 Ombudsperson Institution 78 71 63 51

322 Academy of Justice 25 22 22 23

328 Kosovo Judicial Council 2,271 1,983 1,956 1,742

329 Kosovo Agency for Comparison and Verification of Property 242 187 197 203

Central Level 40,550 37,317 37,048 36,657 Note: In the Employee Planning column according to the Budget Law, former MPs and Members of the IMC board who receive a salary are not included, whereas these categories are included in the column of current employees.

87

Local level

Code Description Law No.06/L-020 Current

31/12/2018 2017 2016

611 Gllogoc 1,312 1,345 1,324 1,351

612 Fushe Kosovo 720 742 741 746

613 Lipjan 1,522 1,507 1,515 1,499

614 Obiliq 627 657 655 661

615 Podujevo 1,976 1,961 1,945 1,954

616 Prishtina 4,725 4,648 4,613 4,634

617 Shtime 660 673 666 658

618 Graçanica 592 590 554 554

621 Dragash 776 770 745 739

622 Prizren 3,101 3,113 3,145 3,109

623 Rahovec 1,160 1,181 1,179 1,178

624 Suhareka 1,309 1,312 1,328 1,314

625 Malisheva 1,287 1,318 1,329 1,324

626 Mamush 136 148 140 143

631 Deçan 875 851 846 848

632 Gjakova 2,232 2,197 2,085 2,161

633 Istog 969 1,000 983 978

634 Klina 944 962 966 964

635 Peja 2,225 2,179 1,940 2,187

636 Junik 163 201 194 190

641 Leposaviq 555 363 465 275

642 Mitrovica 1,969 1,960 1,950 1,979

643 Skenderaj 1,370 1,290 1,278 1,268

644 Vushtrri 1,584 1,654 1,640 1,629

645 Zubin Potok 410 158 146 144

646 Zveqan 351 194 86 81

647 North Mitrovica 833 433 270 151

651 Gjilan 2,448 2,463 2,309 2,457

652 Kaqanik 798 795 793 800

653 Kamenica 1,172 1,155 1,201 1,196

654 Novoberdo 340 341 335 334

655 Shterpca 519 395 384 382

656 Ferizaj 2,387 2,428 2,457 2,395

657 Viti 1,151 1,159 1,168 1,152

658 Partesh 145 156 150 152

659 Hani i Elezit 222 249 240 242

660 Kllokot 124 154 134 134

661 Ranillug 189 205 199 203

Local level 43,878 42,907 42,098 42,166

Total 84,428 80,224 79,146 78,823 Note: In the column of current employees these categories are included Members of Municipal Assemblies and those on maternity Leave who are on the payroll, while these categories do not appear in the column of planned employees according to the Law on Budget.

88

Annex Nr. 16 Report of Employees Out of Payroll Lists Central Level


101 Kosovo Assembly S/R S/R -

102 Office of the President - S/R -

104 Office of the Prime minister 33 S/R -

201 Ministry of Finance 15 S/R -

202 Ministry of Public Administration S/R S/R 1

203 Ministry of Agriculture, Forestry and Rural Development - - 7

204 Ministry of Trade and Industry S/R S/R S/R

205 Ministry of Infrastructure S/R S/R -

206 Ministry of Health S/R S/R -

207 Ministry of Culture Youth and Sports S/R 2 -

208 Ministry of Education Science and Technology S/R S/R -

209 Ministry of Labour and Social Welfare S/R S/R -

210 Ministry of Environment and Spatial Planning S/R S/R -

211 Ministry of Communities and Returns - - -

212 Ministry of Local Government Administration 3 4 5

213 Ministry of Economic Development - - 4

214 Ministry of Internal Affairs - - -

215 Ministry of Justice S/R S/R -

216 Ministry of Foreign Affairs - - 20

217 Ministry of Defence - - -

218 Ministry of European Integration S/R S/R -

219 Ministry of Diaspora S/R S/R -

220 Hospital and University Clinical Service of Kosovo 299 387 -

221 Ministry of Regional Development - S/R

222 Ministry of Innovation and Entrepreneurship - S/R

230 Public Procurement Regulatory Commission - S/R S/R

231 Academy of Science and Arts of Kosovo S/R S/R -

235 Regulatory Authority of Electronic and Post S/R 1 1

236 Anti-Corruption Agency - - 1

238 Energy Regulatory Office S/R S/R S/R

239 Privatization Agency of Kosovo - S/R S/R

240 Procurement Review Body 48 56 47

241 Free Legal Aid Agency S/R S/R -

242 University of Pristina S/R S/R -

243 Constitutional Court of Kosovo - S/R -

244 Kosovo Competition Commission S/R - -

245 Kosovo Intelligence Agency S/R S/R -

246 Kosovo Council for Cultural Heritage - S/R -

247 Elections Complaints and Appeals Commissions S/R S/R -

249 The Independent Oversight Board for Civil Service of Kosovo S/R S/R -

250 Kosovo Prosecutorial Council S/R S/R -

251 State Agency for Protection of Personal Data - S/R 3

253 Agency for Management of Memorial Complex of Kosovo S/R S/R -

254 Agency for Air Navigation Service S/R S/R -

302 Office of the Auditor General 2 - 2

313 Water and Waste Regulatory Office S/R S/R -

314 Railways Regulatory Office S/R S/R -

317 Civil Aviation Authority 3 3 -

318 Independent Commission of Mines and Minerals SK - -

319 Independent Media Commissions - - -

320 Central Elections Commission - - -

321 Ombudsperson Institution 4 8 1

322 Academy of Justice S/R S/R -

328 Kosovo Judicial Council - S/R -

329 Kosovo Agency for Comparison and Verification of Property S/R S/R -

Central level, total 407 461 92

Information in this report are consolidated from individual financial statements of budget organizations.

89

Local level

Code Budget organizations 2018 2017 2016

611 Gllogovc S/R S/R -

612 Fushe Kosovo - S/R -

613 Lipjan - S/R -

614 Obiliq S/R S/R -

615 Podujevo 3 S/R -

616 Prishtina - 0 1

617 Shtime - S/R -

618 Graçanica S/R S/R -

621 Dragash - S/R 3

622 Prizren - - S/R

623 Rahovec - 6 1

624 Suhareka - 53 32

625 Malisheva S/R S/R -

626 Mamusha 25 3 4

631 Deçan - - -

632 Gjakova - S/R -

633 Istog S/R S/R -

634 Klina 2 2 2

635 Peja - 250 99

636 Junik - 1 1

641 Leposaviq - 7 1

642 Mitrovicë 22 3 -

643 Skenderaj S/R S/R -

644 Vushtrri S/R S/R -

645 Zubin Potok S/R S/R -

646 Zveqan S/R S/R -

647 North Mitrovica - - -

651 Gjilan 4 1 1

652 Kaqanik S/R S/R -

653 Kamenica S/R S/R -

654 Novoberdo - 6 -

655 Shterpca 28 28 2

656 Ferizaj 2 1 1

657 Viti 7 4 -

658 Partesh 7 7 7

659 Hani i Elezit S/R S/R -

660 Kllokot S/R S/R -

661 Ranillug S/R S/R -

Local level 100 372 155

Total 507 833 247

Information in this report are consolidated from financial statements of budget organizations.

90

ANNEX Nr. 17 : Report on Employees under special service contracts

Central level Central level Description 2018 2017 2016

101 Kosovo Assembly S/R S/R 2

102 Office of the President 8 5 4

104 Office of the Prime minister 94 S/R 28

201 Ministry of Finance 12 59 72

202 Ministry of Public Administration 29 23 2

203 Ministry of Agriculture Forestry and Rural Development 172 102 115

204 Ministry of Trade and Industry 45 19 13

205 Ministry of Infrastructure 135 83 57

206 Ministry of Health 14 7 -

207 Ministry of Culture Youth and Sports 118 63 -

208 Ministry of Education Science and Technology 207 366 44

209 Ministry of Labour and Social Welfare 9 26 21

210 Ministry of Environment and Spatial Planning 148 54 39

211 Ministry of Communities and Returns - - -

212 Ministry of Local Government Administration - 2 7

213 Ministry of Economic Development 13 13 12

214 Ministry of Internal Affairs 69 6 6

215 Ministry of Justice 7 6 -

216 Ministry of Foreign Affairs 9 9 -

217 Ministry of Defence 13 5 1

218 Ministry of European Integration 14 3 -

219 Ministry of Diaspora 15 6 35

220 Hospital University Clinical Services of Kosovo 26 23 4

221 Ministry of Regional Development 4 5 -

222 Ministry of Innovation and Entrepreneurship 13 S/R -

230 Public Procurement Regulatory Commission - S/R S/R

231 Academy of Science and Arts of Kosovo - 1 -

235 Regulatory Authority of Electronic and Post. Comm 1 1 1

236 Anti-Corruption Agency - - 1

238 Energy Regulatory Office S/R S/R S/R

239 Privatization Agency of Kosovo 29 S/R 20

240 Procurement Review Body 3 2 3

241 Free Legal Aid Agency SR S/R -

242 University of Pristina SR S/R -

243 Constitutional Court of Kosovo - S/R 3

244 Kosovo Competition Commission S/R 1 -

245 Kosovo Intelligence Agency S/R S/R -

246 Kosovo Council of Cultural Heritage 2 S/R 4

247 Elections Complaints and Appeals Commissions S/R 9 -

249 Independent Oversight Board for CS S/R S/R -

250 Kosovo Prosecutorial Council - - 11

251 State Agency for Protection of Personal Data 1 3 -

253 Agency for Management of Memorial Complex of Kosovo 3 - 2

254 Agency for Air Navigation Services S/R S/R -

302 National Audit Office 6 4 6

313 Water and Waste Regulatory Office 1 S/R -

314 Railway Regulatory Authority SR S/R -

317 Civil Aviation Authority - - 1

318 Independent Commission for Mines and Minerals SK - -

319 Independent Media Commission - 5 2

320 Central Elections Committee 15 958 54

321 Ombudsperson Institution 4 8 1

322 Academy of Justice S/R S/R -

328 Kosovo Judicial Council 4 8 41

329 Kosovo Property Comparison and Verification Agency 2 1 1

Total at central level 1,245 1,886 613

Information in this report is consolidated from individual financial statements of budget organizations.

91

Local level

Code Budget organizations 2018 2017 2016

611 Gllogovc 18 15 29

612 Fushe Kosovo 100 61 2

613 Lipjan 10 6 23

614 Obiliq 31 14 11

615 Podujeva 29 17 24

616 Prishtina 103 157 185

617 Shtime 7 4 10

618 Graçanica 6 4 10

621 Dragash 16 S/R -

622 Prizren 92 66 S/R

623 Rahovec 15 S/R 1

624 Suhareka 47 53 32

625 Malisheva 65 35 14

626 Mamusha 1 12 11

631 Deçan 20 1 -

632 Gjakova 37 54 9

633 Istog 7 26 -

634 Klina 7 10 -

635 Peja 45 37 155

636 Junik 5 7 7

641 Leposaviq 0 S/R -

642 Mitrovica 47 39 -

643 Skenderaj 19 8 15

644 Vushtrri 29 25 22

645 Zubin Potok S/R S/R -

646 Zveqan S/R S/R -

647 North Mitrovica 2 1 5

651 Gjilan 115 107 -

652 Kaqanik 27 25 11

653 Kamenica 22 21 25

654 Novoberdo - 6 -

655 Shterpca 6 6 8

656 Ferizaj 188 125 93

657 Viti 80 82 46

658 Partesh S/R S/R -

659 Hani i Elezit 20 5 10

660 Kllokot 26 14 5

661 Ranillug 6 S/R -

Total at local level 1,248 1,043 763

Total 2,493 2,929 1,376

Information in this report is consolidated from individual financial statements of budget organizations.

92

ANNEX Nr. 18 Report on Payments pursuant to Article 39.2 of LPFMA

Pursuant to the authorizations provided by LPFMA Article 39, paragraph 2, Treasury during the year has addressed the requests of economic operators for payment of overdue invoices (over 60 days) based on this law, from which are approved and expenditures from the budget of the relevant budget organization for repayment of established liabilities.

Code Budget Organizations 2018

205 Ministry of Infrastructure 4,184,557

206 Ministry of Health 216,176

207 Ministry of Culture Youth and Sports 72,146


210 Ministry of Environment and Spatial Planning 21,804

216 Ministry of Foreign Affairs 56,218

611 Gllogovc 52,397

613 Lipjan 91,904

614 Obiliq 19,851

616 Prishtina 601,411

618 Graqanica 214,830

622 Prizren 980,941

623 Rahovec 61,796

631 Deçan 176,703

632 Gjakova 592,175

636 Junik 10,882

642 Mitrovica 71,760

656 Ferizaj 1,208,960

Total 8,684,200

93

ANNEX Nr. 19 Report on payments according to court and executive decisions

Code Budget organizations 2018

101 Assembly 7,688

104 Office of the Prime Minister 592,911

201 Ministry of Finance 39,150

202 Ministry of Public Administration 11,223

203 Ministry of Agriculture Forestry and Rural Development 1,938

204 Ministry of Trade and Industry 302,004

205 Ministry of Infrastructure 502,312

206 Ministry of Health 71,502

207 Ministry of Culture Youth and Sports 1,033,181


209 Ministry of Labour and Social Welfare 64,994

210 Ministry of Environment and Spatial Planning 2,372,453

211 Ministry of Communities and Returns 20,978

214 Ministry of Internal Affairs 239,477

215 Ministry of Justice 59,008

216 Ministry of Foreign Affairs 28,821

220 Hospital and University Clinical Service of Kosovo 304,875

230 Public Procurement Regulatory Commission 31

231 Kosovo Academy and Science and Arts 3,164

239 Privatization Agency of Kosovo 953

242 University of Pristina 337,423

244 Kosovo Competition Commission 41

247 Elections Complaints and Appeals Commission 1,001

250 Kosovo Prosecutorial Council 1,104

253 Agency for Management of Memorial Complex of Kosovo 201,945

254 Water and Waste Regulatory Office 119,935

318 Independent Commission of Mines and Minerals 7,891

319 Independent Media Commission 10,958

320 Central Elections Commission 51,416

328 Kosovo Judicial Council 474,164

329 Kosovo Agency for Comparison and Verification of Property 600,000

611 Municipality of Gllogovc 475,654

612 Municipality of Fushe Kosovo 475,107

613 Municipality of Lipjan 337,436

614 Municipality of Obiliq 42,687

615 Municipality of Podujeva 28,816

616 Municipality of Prishtina 656,137

617 Municipality of Shtime 15,567

618 Municipality of Graçanica 78,463

621 Municipality of Dragash 15,700

622 Municipality of Prizren 980,406

623 Municipality of Rahovec 48,255

624 Municipality of Suhareka 70,699

625 Municipality of Malisheva 110,982

626 Municipality of Mamusha 2,000

631 Municipality of Deçan 398,889


94

Code Budget organizations 2018

632 Municipality of Gjakova 559,401

633 Municipality of Istog 160,834

634 Municipality of Klina 117,119

635 Municipality of Peja 539,493

636 Municipality of Junik 42,969

641 Municipality of Leposavic 2,230,658

642 Municipality of Mitrovica 1,053,387

643 Municipality of Skenderaj 406,025

644 Municipality of Vushtrri 99,258

645 Municipality of Zubin Potok 20,390

646 Municipality of Zveqan 162

651 Municipality of Gjilan 446,191

652 Municipality of Kaçanik 8,961

653 Municipality of Kamenica 17,572

654 Municipality of Novoberda 40,086

655 Municipality of Shterpca 6,684

656 Municipality of Ferizaj 2,895,937

657 Municipality of Viti 98,624

658 Municipality of Partesh 34,833

659 Municipality of Hani i Elezit 21

660 Municipality of Kllokot 153,917

Total 20,260,075

95

Annex 20. Disclosure of the state debt

20.1 Status of loans –external debt

Creditor loans Implementing BO / Implementer

Loan amount in original currency

Amount of loan in EUR

Withdrawals until 2017

Withdrawals in 2018

Amount retained

Direct loans

IBRD Consolidated Credit C N/A 381.21 EUR 381.21 - - -

IDA Project for Modernization of Public Sector MoF, MPA, PPRC 2.76 SDR 3.33 3.33 - -

IDA Real-Estate Registration and Cadastre Project MESP 4.00 SDR 4.78 4.78 - -

IMF Arrangement for available Loans 1 N/A 18.76 SDR 22.09 22.09 - -

IDA First Policy Operation on Development of Sustainable Employment N/A 4.30 SDR 5.12 5.12 - -

IDA Project for Agriculture and Rural Development MAFRD 12.80 SDR 14.23 13.99 0.25 -

IDA Additional Financing for Strengthening of Financial Sector and Market Infrastructure I MoF 2.48 SDR 2.96 2.96 - -

IMF Arrangement for Available Loans 2 N/A 78.22 SDR 93.64 93.64 - -

IDA Land Cleaning and Reclamation MESP, KEK J.S.C. 2.57 SDR 3.17 3.17 - -

UniCredit Modernization of Education System in Kosovo through e-education MEST 4.93 EUR 4.93 4.93 - -

IDB Financing of M2 Millosheva – Mitrovica Road Improvement Project MI 15.41 EUR 15.41 0.10 3.21 12.09

FOZhN Project for Motorway extension M2 Millosheva-Mitrovica MI 20.00 USD 17.46 - - 17.46

SDF Project for the Highway Prishtina-Mitrovica MI 60.00 SAR 13.96 - 0.26 13.71

IDA Project in Health MoH 16.50 SDR 20.03 2.20 1.21 16.62

IDA Project for Energy Efficiency and Renewable Energy MED 20.10 SDR 24.41 3.69 5.28 15.43

IMF Arrangement for Available Loans 2015 N/A 135.40 SDR 171.65 171.65 - -

IDA Project for Improvement of Education System in Kosovo MoH 7.90 SDR 9.59 0.33 0.25 9.02

UniCredit Modernization of Invasive Cardiology Services MoH 2.11 EUR 2.11 2.11 - -

EBRD Rehabilitation of Regional Roads MI 29.00 EUR 29.00 - - 29.00

EIB Rehabilitation of Railway Segment 10 MI, INFRAKOS 42.00 EUR 42.00 - - 42.00

WB Project for Water Safety and Protection of Channel MED, Iber-Lepenc Sh.A. 7.00 EUR 7.00 - - 7.00

NATIXIS Project for Waste Water Treatment MESP 66.00 EUR 66.00 - - 66.00

EIB Project for the Road 6 from Kijeva to Peja MI 80.00 EUR 80.00 - - 80.00

IDA Project for Competitiveness and Readiness for Export MTI 14.30 EUR 14.30 - - 14.30

IDA Project of Digital Economy of Kosovo MED 20.70 EUR 20.70 - - 20.70

IDA Additional Financing for Agricultural and Rural Development Project MAFRD 20.80 EUR 20.80 - - 20.80

EBRD Highway Kijeva - Zahaq MI 71.00 EUR 71.00 - - 71.00

Sub-borrowed loans

KfW Water Supply and Waste water Disposal, Phase II RWCP 6.00 EUR 6.00 5.39 0.45 0.16

KfW Improvement of Central Heating Systems TERMOKOS 5.00 EUR 5.00 5.00 - -

KfW Municipal Water Supply and Waste Water Disposal in Pristina, Phase III RWCP 20.00 EUR 20.00 20.00 - -

KfW Kosovo-Albania Transmission Line 400kW KOSTT 17.00 EUR 17.00 17.00 - -

KfW Improvement of Transmission Network KOSTT 20.43 EUR 20.43 20.43 - -

IDA Additional Financing for Strengthening of Financial Sector and Market Infrastructure II CBK 1.82 SDR 2.27 2.27 - -

EBRD Project for Rehabilitation of Railway Road 10 INFRAKOS 39.90 EUR 39.90 - - 39.90

KfW Project for Measures for Efficient Energy in Municipalities Municipalities(Ferizaj,

Pristina, Gjakova, Gjilani) 2.50 EUR

2.50 - - 2.50

WB Project for Water Safety and Channel Protection Iber-Lepenc Sh.A. 15.00 EUR 15.00 - 0.50 14.50

Total

Note: Said amounts are in EUR million;

Amount of loans that are in process of disbursement and are in non-Euro currency are converted at Exchange rates on date 31.12.2018 (1 SDR=1.2142 Euro, 1 USD=0.8729 Euro, 1 SAR=0.2327 Euro). The international debt stock at

the end of 2018 is 416.15 million Euros.

Detailed data on State debt are presented in 2018 Bulletin, published on the website of the Ministry of Finance

96

State External Debt service

Creditor Project 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

DIRECT LOANS

IBRD Consolidated Credit C

Principal 8.48 10.68 11.99 11.34 11.34 11.34 11.34 11.34 11.34 11.34

Interest 0.74 8.53 8.37 8.14 8.94 8.46 7.98 7.50 7.03 6.55

Other tariffs - - - - - - - - - -

IDA Public Sector Modernization Project

Principal - - - - - - - - - -

Interest - - - - - 0.00 0.01 0.02 0.03 0.02

Other tariffs - - - - - - - - - -

IDA Project for Real estate registration and Cadastre

Principal - - - - - - - - - -

Interest - - - 0.00 0.00 0.01 0.02 0.03 0.04 0.04

Other tariffs - - - - - - - - - -

IMF Arrangement for available loan 1

Principal - - - - 2.66 10.71 8.80 - - -

Interest - 0.06 0.30 0.25 0.23 0.17 0.05 - - -

Other tariffs - 0.23 0.06 - - 0.00 - - - -

IDA First Policy Operation for Sustainable Employment Development

Principal - - - - - - - - - -

Interest - - - 0.03 0.04 0.04 0.04 0.04 0.04 0.04

Other tariffs - - - - - - - - - -

IDA Project for Agric. and Rural Develop.

Principal - - - - - - - - - -

Interest - - - - 0.01 0.03 0.06 0.08 0.10 0.11

Other tariffs - - - - - - - - - -

IDA Additional Financing for Strengthening Financial Sector and Market Infrastructure

Principal - - - - - - - - - -

Interest 0.02 0.02 0.02 0.02 0.02 0.02

Other tariffs - - - - - - - - - -


Principal - - - - - - 7.40 49.21 41.06 -

Interest - - - 0.18 0.90 0.98 1.03 0.77 0.35 0.01

Other tariffs - - - 0.47 0.01 0.00 - - - -

IDA Clean-up and Reclamation of Land

Principal - - - - - - - - 0.05

Interest - - - - - 0.00 0.02 0.05 0.06 0.06

Other tariffs - - - - - - - - - -

UniCredit Modernization of Education System through E-education in Kosovo

Principal - - - - - - - -

Interest - - - - - 0.00 0.01 0.02 0.04 0.04

Other tariffs - - - - - 0.07 0.01 0.01 0.00 -

IDA Project in Health

Principal - - - - - - - - - -

Interest - - - - - - - 0.00 0.02 0.04

Other tariffs - - - - - - - - - -

IDA Project for Energy Efficiency and Renewable Energy

Principal - - - - - - - - - -

Interest - - - - - - - 0.00 0.02 0.08

Other tariffs - - - - - - - - - -


Principal - - - - - - - - - 4.29

Interest - - - - - - 0.10 0.66 1.93 3.05

Other tariffs - - - - - - 0.23 0.34 0.32 -

UniCredit Modernization of invasive cardiology services

Principal - - - - - - - - - -

Interest - - - - - - - - 0.03 0.04

Other tariffs - - - - - - - 0.05 - -

IDA Project for improvement of education system in Kosovo

Principal - - - - - - - - -

Interest - - - - - - - - 0.01

Other tariffs - - - - - - - 0.05

Total principal for direct loans 8.48 10.68 11.99 11.34 13.99 22.05 27.54 60.55 52.39 15.68

Total interest for direct loans 0.74 8.59 8.68 8.60 10.14 9.71 9.35 9.20 9.69 10.11

Total other tariffs for direct loans - 0.23 0.06 0.47 0.01 0.08 0.24 0.41 0.32 -


97

SUB-BORROWED LOANS

KfW Water Supply and waste water disposal, phase II

Principal - - - - - - - - - -

Interest - - - 0.00 0.00 0.01 0.02 0.03 0.04 0.04

Other Tariffs

- - - 0.03 0.01 0.01 0.01 0.00 0.00 0.00

KfW Improvement of Central heating systems

Principal - - - - - - 0.22 0.43 0.43 0.43

Interest - - - - 0.01 0.24 0.43 0.41 0.37 0.33

Other tariffs

- - - 0.06 0.01 0.01 0.00 - - -

KfW Municipal water supply and waste water disposal in Pristina, phase III

Principal - - - - - - 1.11 2.22 2.22 2.22

Interest - - - - - - 0.07 0.31 0.50 0.44

Other tariffs

- - - 0.22 0.05 0.05 0.04 0.02 0.00 -

KfW Transmission Line 400kw Kosovo-Albania

Principal - - - - - - - 2.00 2.00 2.00

Interest - - - - - - 0.25 0.75 0.69 0.60

Other tariffs

- 0.18 0.04 0.04 0.04 0.04 0.03 0.00 - -

KfW Improvement of Transmission Network

Principal - - - - - - - 0.79 1.58 1.69

Interest - - - - - - 0.01 0.08 0.34 0.46

Other tariffs

- - - - - 0.18 0.05 0.04 0.01 -

IDA

Additional Financing for Strength. Financial Sector and Market infrastructure II

Principal - - - - - - - - - -

Interest - - - - - 0.00 0.00 0.01 0.02 0.02

Other tariffs

- - - - - - - - - -

KfW Project for Efficient Energy measures in Municipalities

Principal - - - - - - - - - -

Interest - - - - - - - - - -

Other tariffs

- - - - - - - 0.03 0.01 0.01

IDA Project for Water Safety and Protection of Channel

Principal - - - - - - - - -

Interest - - - - - - - - 0.00

Other tariffs

- - - - - - - 0.05 0.00

Principal for sub-borrowed loans - - - - - - 1.33 5.45 6.24 6.35

Total interest for sub-borrowed loans - - - 0.00 0.02 0.25 0.79 1.59 1.97 1.90

Total tariffs for other sub-borrowed loans - 0.18 0.04 0.35 0.12 0.29 0.13 0.10 0.02 0.01

98

International financial loan terms

Creditor Loans Date of

agreement Ratificatio

n year Loan amount in

original currency Interest rate

Maturity period

Direct Loans

IBRD Consolidated Credit C 381.21 EUR 4.46% (5.81%

and 3.13%) 22.00

IDA Public Sector Modernization Project 10.03.2010 2011 2.90 SDR 0.75% 40.00

IDA Project for Registration of Real estate and Cadastre 10.03.2010 2011 4.30 SDR 0.75% 40.00

IMF Arrangement for Available Loan 1 21.07.2010 N/A 18.76 SDR 1% + interest

rate SDR 5.00

IDA First Police Operation for Sustainable Development of Employment 11.03.2011 2011 4.30 SDR 0.75% 20.00

IDA Project for Agric. and Rural Development 26.07.2011 2011 12.80 SDR 0.75% 20.00

IDA Additional Financing for Financial Sector and Market Infrastructure I 03.08.2011 2011 2.48 SDR 0.75% 20.00

IMF Arrangement for available loan 2 15.05.2013 N/A 78.22 SDR 1% + interest

rate SDR 5.00

IDA Land Clean-up and Reclamation 15.05.2013 2013 2.80 SDR 2.00% 25.00

UniCredit Modernization of Education system in Kosovo through E-education 27.02.2014 2014 4.93 EUR 1.10% 19.00

IDB Financing of the M2 Millosheva – Mitrovica Road Improvement Project 22.05.2013 2013 13.20 DIN 1.55% +

EURIBOR 6m * 19.00

OPEC Motorway M2 Millosheva-Mitrovica extension Project 05.09.2013 2014 20.00 USD 2.75% 20.00

SDF Project for Highway Pristina-Mitrovica 03.12.2013 2014 60.00 SAR 2.00% 20.00

AIDA Project in Health 15.01.2015 2015 16.50 SDR 2.00% 25.00

IDA Project for Energy Efficiency and Renewable Energy 15.01.2015 2015 20.10 SDR 2.00% 25.00

IMF Arrangement for Available Loans 2015 29.07.2015 N/A 147.50 SDR 1% + interest

rate SDR 7.00

IDA Project for Improvement of Education System in Kosovo 20.11.2015 2016 7.90 SDR 2.00% 25.00

UniCredit Modernization of Services in Invasive Cardiology 29.10.2015 2016 2.11 EUR 1.10% 15.00

EBRD Rehabilitation of Regional roads 24.12.2015 2016 29.00 EUR 1% + EURIBOR

6m 15.00

EIB Rehabilitation of Railway Line 10 08.12.2015 2016 42.00 EUR Fix or

Variable** 27.00

NATIXIS Waste water treatment Project 19.01.2017 2017 66.00 EUR 0.036% 35.00

IDA Project for Water Security and Protection for Channel 27.01.2017 2017 7.00 EUR 1.40% 25.00

IDA Additional Financing for Agric. and Rural development Project 02.08.2017 2018 20.80 EUR 1.20% 25.00

IDA Project for Competitiveness and Readiness for Export 02.08.2017 2018 14.30 EUR 1.20% 25.00

EBRD Highway Kijeva - Zahaq 18.12.2017 2018 71.00 EUR 1% + EURIBOR

6m 15.00

EIB Project for the Route 6 from Kijeva to Peja 29.05.2018 2018 80.00 EUR Fix or variable

** 15.00

IDA Project for Digital Economy of Kosovo 20.07.2018 2018 20.70 EUR 1.38% 30.00

Sub-borrowed Loans

KfW Water Supply and Waste Water Disposal, phase II 07.09.2010 2010 6.00 EUR 0.75% 40.00

KfW Improvement of Central Heating Systems 14.11.2011 2012 5.00 EUR 8.79% 15.00

KfW Municipal Water Supply and Waste water Disposal in Pristina, Phase III 05.06.2012 2012 20.00 EUR 3.20% 12.00

KfW Transmission Line 400kW Kosovo-Albania 28.12.2009 2010 17.00 EUR 4.82% 15.00

KfW Improvement of Transmission Network 23.09.2013 2014 5.00 EUR 0.75% 40.00

15.50 EUR 3.30% 12.00

IDA Additional Financing for Strengthening Financial Sector and Market Infrastructure

07.09.2010 2011 1.82 SDR 0.75% 20.00

EBRD Railway Rehabilitation Project 10 04.09.2015 2016 39.90 EUR 1% + EURIBOR

6m 15 up to 22

KfW Project for Energy Efficiency Measures in Municipalities 22.01.2016 2016 2.50 EUR 2.25% 21.00

IDA Project for water Supply and Channel Protection 27.01.2017 2017 15.00 EUR 1.40% 25.00

*Based on financial agreement, during the three years grace period the loan has variable interest rate of 1.55%+EURIBOR 6 months, and after the grace period is over, the creditor will fix the rate by using and based on the “swap” rate. After the rate is fix, this will then apply throughout the return of the loan. ** Based on the financial agreement, borrower chooses the type of interest for each Tranche at the time of disbursement request if the Tranche will be on a fix or variable rate. The margin rate (depending from the type of interest) shall be set for each Tranche, at the time of disbursement.

99

20.2 The state of internal debt The state of internal domestic government stock is 676.62 million EUR as of 31.12.2018

Internal debt 2012 2013 2014 2015 2016 2017 2018

New emissions (net) 73.31 79.20 104.01 121.26 101.19 95.30 102.44

Internal debt stock (net)/1 73.31 152.51 256.52 377.78 478.97 574.27 676.62

The amount issued for re-financing (nominal) 90.00 228.20 272.17 261.02 320.60 249.95 319.95

Note 1: Does not include the discounted amount of Securities. Internal debt by instruments at nominal value

2012 2013 2014 2015 2016 2017 2018

3 months 30.00 15.20 9.75 10.00 10.00 - -

6 months 44.00 84.00 57.67 48.60 30.00 24.95 25.00

12 months 0 55.00 140.10 150.00 160.00 135.00 109.57

2 years 0 0 52.00 126.95 159.95 175.00 154.85

3 years 0 0 - 30.00 70.00 110.00 117.00

5 years 15.00 50.00 110.00 223.40

7 years 0 0 - - - 20.00 40.00

10 years 10.00

Total at nominal value/2 74.00 154.20 259.52 380.55 479.95 574.95 679.82

Note 2: Nominal value includes the amount discounted under the Securities Regulation

Internal debt by Holders of Securities

2014 2015 2016 2017 2018

Banks 195.36 227.36 238.92 243.42 257.25

Pension Funds 60.10 95.87 79.93 104.10 210.12

Public Institutions 26.56 127.33 198.74 185.98

Insurance Companies - 20.36 20.25 21.52 22.92

Others 4.06 10.40 13.52 7.17 3.55

Total at nominal value/3 259.52 380.55 479.95 574.95 679.82

Note 3: Nominal value includes the amount discounted under the Securities Regulation

Note: detailed data on state debt are published in three months period at the MoF website https://mf.rks-gov.net/page.aspx?id=1,44

https://mf.rks-gov.net/page.aspx?id=1,44

100

20.3 State guarantees

Loans Loan

Implementer Date of

agreement

Amount of guarantee in original

currency

Debt allowed in 2017

Debt allowed in

2018

Amount retained

Guarantee for Credit Line DIFK

DIFK 19.12.2013 10.00 EUR - - 10.00

Guarantee for “Trafiku Urban” Prishtina

Trafiku Urban 24.06.2016 10.00 EUR 2.92 3.92 -

Guarantee for second Credit line DIFK

DIFK 22.12.2016 24.00 EUR - - 24.00

Revenues from State guarantees (Trust Funds)

Loans 2015 2016 2017 2018

Guarantee for Credit Line DIFK 0.06 0.05 0.05 0.05

Guarantee for “Trafiku Urban” Prishtina

- 0.05 - -

Guarantee for second Credit Line for DIFK

- - 0.14 0.06

Total 0.06 0.10 0.19 0.11

101

Annex 21. Shares/Quotas of Kosovo Memberships in IFIs

Summary of Kosovo memberships in International Financial Institutions

All amounts are in USD Paid in cash Promissory

Note Amounts on call Number of shares

World Bank

IBRD 7,324,957 0.00 144,916,413 1,262

IDA 67,556 653,075 0 N/A

MIGA 103,872 103,872 830,976 96

IFC 1,454,000 0 0 1,454

IBRD - 120,635 per share

MIGA – 9,738 per share

IFC - 1,000 per share

All amounts are in SDR Paid in cash Promissory

Note General Quota Kosovo quota as % of IMF

International Monetary Fund 20,300,000 62,300,000 82,600,000 0.02%

All amounts are in EUR Paid in cash Promissory

Note Share value in EUR Number of shares

European Bank for Reconstruction and Development 1,050,000 4,750,000 5,800,000 580

EBRD - 10,000 per share

All amounts are in EUR Paid in cash Promissory

Note Share value in EUR Contribution to capital

The Council of Europe Development Bank 728,000 5,831,000 6,559,000 0.12%

102

Annex 22. Plan for the implementation of the AAR recommendations 2017

No

Page No. in AAR

Recommendations Responsible Institution

Activities to be taken by the management / Comments Proposed

application time

Process for the implementation of recommendations

Implemented Underway Not

implemented Comments

Ministry of Finance

1 36

Based on quarterly Treasury reports, the Ministry of Finance should address all the challenges identified by Line Ministries in the implementation of loan-financed projects. At any time and in all cases when deemed necessary, the Government should be advised of appropriate measures to overcome the difficulties.

MoF

MoF will present a consolidated report on the development stage of loan projects, twice a year, with relevant challenges for information and review by the Government.

Q1-2019 x

The Treasury will draft this material based on the input from the Project Implementing BO

2 36

The MoF should provide clear guidance to budget organizations on the inclusion of capital investment plans to be financed by borrowing. Project approval should only be done if they have completed all the preparations and provide sufficient and documented assurance that the project implementation will take place in due time.

MoF

1) The MoF-Budget Department is supporting the implementation of this recommendation through the draft administrative instruction on the selection criteria and prioritization of capital projects. 2) MoF/Treasury will request a pledge letter from Line Ministers - implementing the project prior to the negotiation of the borrowing

(1) Q4-2019 (2) Q4-2018

x MoF-Budget Department is drafting this Administrative Instruction

3 39 The Ministry of Finance should provide unimpeded access to registration and updates in the accounting register of the KFMIS;

MoF

BOs have unhindered access and are constantly provided with assistance regarding the functioning of the KFMIS. However, a special treatment session will be organized to update the technical capacities of the BOs

Q1-2019 x This activity will be developed by Treasury

4 39 The calculation of the asset depreciation shall be done in accordance with the norms set by the regulations

MoF The regulation on the registration of non-financial assets, addressing the issues evidenced at AAR is being revised in cooperation with MPA (AIS)

Q2-2019 x

This activity will be developed by MoF/Treasury in coordination with the MPA/AIS

5 39 The policies should be defined and clear instructions on how to handle assets with a zero carrying amount should be provided through training.

MoF

A special treatment session will be organized for this purpose or a clarification letter regarding the zero-carrying amount assets in use and the cases when they are out of use.

Q4-2018 x This activity will be developed by Treasury

6 77

All the deficiencies and weaknesses of the Property Tax Information System will be analysed and the necessary measures should be taken so that the system is fully effective and generates complete data for all property taxpayers.

MoF The plan for the implementation of the recommendations sent to the performance audit by the NAO, with the letter no. 780-1, dated 21.05.2018

According to deadlines in the letter no. 780-1

x Carrier of the process MoF/Property Tax

Minister of Finance and General Director of the Treasury

7 48

Effective processes should be established to ensure that the AFR/BRK 2018 drafting process addresses all issues pertaining to compliance and financial reporting requirements. Issues raised based on the opinion should be addressed as a priority issue in the field of improvements. Budgeting of expenditures should be done in adequate economic categories. Further, the consolidation process should include full asset recording and reporting, as well as additional information on contingent liabilities;

MoF

1) Expenditure budgeting: upon setting a budget ceiling, the MoF-Budget Department, in consultation with the cabinet, these budget ceilings should allow adequate budgeting from the BOs by categories of expenditure. 2) Treasury - Consolidation will include reporting contingent assets and liabilities

Q1-2019 x

The planning issue (budget tables) is addressed by Budget Dep., whereas AFR reporting by the Treasury, while respecting the requirements of the LPFMA

8 48

Good planning of central government BOs realizing non-tax revenues (taxes, charges and other) must be ensured, in order to avoid current planning practice based on historical data and the determination of only total amounts;

MoF

In order to advance this process, during the budget planning process phase, the Ministry of Finance will contact a significant number of BOs that collect non-tax revenues (taxes, charges and other) in order to receive important inputs about their planning to reflect the overall plan for this category of revenues.

Q4-2018 x

The process will be borne by the responsible structures of the MoF in co-operation with the BOs that collect non-tax revenues, such as MIA; MEST; MoH; Municipalities or respective agencies related to concessionary tax; Mining Rent etc.

103

9 48

Ministry of Finance, in coordination with the municipalities, should develop a more efficient process for monitoring and evaluating the revenue collection plan, to identify the causes of the failure to implement the plan and this is to be reflected in budget planning;

MoF

According to the draft concept document on local government finances and public consultations conducted with municipalities, the projection of municipal own-source revenues should be done according to certain criteria and parameters. This will have a realistic plan of forecasting and collecting municipal own-source revenues.

Q4-2019 x

MoF-Budget Department is drafting the Concept Document on finances of local governance. This concept document is in public consultation until 13.09.2018.

10 48

A more qualitative and accurate reporting of contingency obligations should be ensured and better communication of the State Advocacy Office with the institutions it represents should be established so that the respondents have timely information on the disputes and indictments;

MoF

The MoF will request from the MoJ/State Advocacy Office evidence regarding the contingent liabilities, namely the respondents, requesting to notify the BOs regarding the disputes and indictments on an annual basis (not later than January 15 for the preceding year).

Q4-2018 x

Treasury will prepare the reporting format according to the requirements of the AFR, while MoJ/State Advocacy Office should cooperate with the BO regarding the contingency liability report.

11 48

The Treasury/Monitoring Division should strengthen controls in the payment execution process under Article 39.2 by providing a complete and evidence-based analysis. A more critical review of reports on outstanding liabilities is needed and where delays and value of liabilities are material, address the issue to senior officials in the accountability chain of the relevant organization.

MoF

The issue of outstanding liabilities will be analyzed and addressed as appropriately as possible, while the Treasury will continuously reports and disclose to the AFR the outstanding liabilities according to the BOs.

Q1-2019 x

The issue of direct payment execution has been addressed by the procedure in force from October 2017

Government of the Republic of Kosovo

12 36

The Government should regularly review the annual reports on public debts of the Ministry of Finance and discuss in a comprehensive manner the need to get debts, outcomes and obstacles in the process, as well as to strengthen measures related to efficient and effective use of borrowing funds.

Government

The need for funding through the acquisition is determined by the MTEF and the budget law, and in accordance with the state debt program (GDF). The new Law on State Debt (MoF) will also establish a mechanism for selecting projects for financing, budgeting, and overseeing the level of use of these funds.

Q2-2019 x

The MTEF and the Annual Budget Law and the GDP are reviewed and approved by the Government. The Treasury also publishes a bulletin detailing the project.

13 39

The Government should analyse deficiencies in the area of asset management and ensure that: 4.1 All budget organizations maintain full and accurate records of assets both financially and quantitatively; 4.2 All budget organizations establish commissions for registration and valuation of assets in accordance with MoF Regulation no. 02/2013 on Asset Management.

Government

Through a circular or a submission, the MoF will send a clear instruction to both parties on the BO, notifying the government of the recommendations and seeking the assuming of responsibilities from all OBs (Central, Local).

Q4-2018 x

MoF will submit to the Government for approval and review of the plan of implementation of the recommendations, which will be submitted to all BOs of both levels.

14 41

The government should address the problem of managing these accounts (receivable) with Customs and Tax Administration, as uncollected debts from these two agencies account for about 65% of the total debts of citizens and other legal entities.

Government

The Ministry of Finance, in addition to the individual plans for implementing the recommendations that TAK and Customs have sent for RFV to the NAO, will also seek concrete plans and actions from its subsidiary agencies for adequate addressing and collection of receivable debts.

Q1-2019 x

The process of collecting old debts is of a status in the competent court up to the meritorious decision and is a continuous process

15 53

The Government should establish an effective monitoring process of action plans for the implementation of recommendations, and with BOs, to discuss all the effective measures that could improve the process, in particular the strengthening of accountability measures to managers responsible for failures in implementing the recommendations.

Government

MoF will prepare the plan and the level of implementation of the recommendations of RVA 2017, which will present to the cabinet as information and assuming the respective responsibilities will present at the government’s meeting twice a year.

Q2-2019 x

MF in cooperation with the BO that have recommendations in RVA 2017

16 70

The Government should consider the issue of operation without work permits of public enterprises, KLMC and RWC "Drini i Bardhë" and in cooperation with MESP and the Boards of these two Enterprises within a reasonable time, these two companies will be provided with valid licenses working

Government

Based on Article 71 on Procedures for Issuing a Water Permit, of the Law no. 04 / L-147 on Waters of Kosovo, and based on the Agreements between Acting. Minister of MESP and Chief Executives of Public Enterprises, for Debt Programming are provided with extension of the Water Permit. RWC "Drini i Bardhe" has concluded agreement with MESP and is in administrative procedure for continuation of the Water Permit.

Q4-2018 x

Were examined within the deadline and extended the Water Permits for "Public Enterprises" for public supply of drinking water. The extension of water permits for Public Utilities has been carried out. RWC "Drini i Bardhë" in process to be equipped with a extension of Water Permit for irrigation (MESP is the main provider of the process)

104

17 70 In cooperation with MED, to solve the problem of setting tariffs for collection and disposal of waste for the needs of KLMC.

Government

According to the Law on Waste, the Ministry of Economic Development, in cooperation with Municipalities, sets the waste collection and disposal tariffs

Q3-2019 x MED provider of the process

18 77

In cooperation with the Ministry of Finance to analyse the process of centralized procurements and to ensure that procurements through the CPA meet the needs of budget organizations in a timely manner and the value for money

Government

Procurement to CPA - Central Procurement Directorate from the moment of completion of the data by the Contracting Authorities (CA), within 7 days are published - are placed on the electronic platform while in the Directorate of Special Procurement within 5 days. Some CAs delay the preparation of requests and have errors in their content that delay the process. Now it has more responsibility in submitting and collecting data as a condition for announcing the tender. The activities developed by the CPA have continuity and relate exclusively to the Administrative Instruction approved by the Government. The CPA in the total procurement of 2017 has managed to save over 3 million euros (3,069,751.00 €) or expressed in percentage 12.02%

Q4 2019 X On-going process of fulfilling (MF/CPA) leaders of the process)

19 77

Ensure that employee engagement for specific services and specific tasks is done in full compliance with the legal framework and only for jobs and duties requiring special expertise for performing public sector tasks.

Government

In the new public administration law package which is approved by the Government, which includes the Law on Public Officials, the part of the engagement of employees for special services agreements, which should be done through the Procurement Law, is removed from the law. If it does not pass as it is in the law we pledge that in the I-st quarter of 2019 we will regulate this issue based on the legal regulation

Q1-2019 MPA is in charge of the process

Government of the Republic of Kosovo and Ministry Lines

20 58 On the occasion of requests from BOs, review budget opportunities and allocate necessary funds for the establishment of IAUs in organizations in which these units are not yet established;

Government+ MF

MoF/CHU is in the preparation phase of the Regulation for setting the criteria for the establishment of IAU where the necessary resources for internal audit will be defined.

Q-1 2019 x MF/CHU

21 58

Public sector entities that have established IAUs should also establish Audit Committees to support and strengthen the internal audit function, while KAs should be more effective in their work and contribute to increasing financial accountability ;

Government+ MF

MoF/CHU is in the preparation phase of the Regulation on the Establishment of KA. The CHU has organized trainings for local KA members (in co-operation with USAID) and has planned to train for all KA stakeholders after the adoption of the regulation.

Q-1 2019 x MF/CHU

22 58

The management of organizations that have not compiled a risk register must meet this FMC request to put under threat the exposed threats as well as to implement regular monitoring processes.

Government+ MF

It is the responsibility of all SSPs in accordance with established standards to prepare the risk register and monitor them systematically. MF-CHU in co-operation with EC expert has prepared the process description book that focuses on risk analysis and management and has consistently trained all Chief financial officers (CFOs) in this area. Currently, USAID is working in five pilot municipalities. Also, CHU / FMC is in daily support to help budget organizations in compiling risk registers.

Q-2 2019 x Is a continuous process for all PES

23 64 The e-procurement platform is fully implemented by all budget organizations and in all procurement procedures for small value

Government+ MF

From 05.07.2018 all centralized procurements are performed through electronic procurement

x For centralized Procurement only (CPA)

24 64 CPA has improved procurement practices in centralized contracts. Government +

MF

With Centralized Procurement CPA has achieved: - Win cheaper prices for CA by providing value for money for their budget; - Specifications for goods and services are standardized by providing high quality goods and services for CAs - Completely eliminate the possibility of 'conflict of interest' situations since contracting parties and contract implementers are completely different and the implied or even supposed impact will be missed;

x implemented

105

- The Centralized Procurement Directorate publishing all the contracts (together with the winning bid) on the CPA web site is an example for all AK for full transparency in relation to stakeholders and any other citizen.

25 68

To initiate procedures for the harmonization of organic legislation of cultural institutions with the general legislation on organization of administration and public financial management. Also, management and spending of the budget of cultural heritage institutions should be made by the relevant departments in the ministry.

Government+ MCYS

The package of administrative reform laws where the law on the organization of state administration, the law on civil service and the law on salaries of employees receive the page from the Budget of the Republic of Kosovo. These three laws have already passed to the Government of the Republic of Kosovo, which are being reviewed by functional committees in the Assembly of the Republic of Kosovo. These laws must first pass and come into force in order for the MCYS to begin with the harmonization of specific laws with the basic laws of the Ministry of Public Administration. Regarding the issue of accounts of subordinated institutions, MCYS Management has continued meetings with the Ministry of Finance - Treasury Department and Budget Department to find adequate choices within the legal framework and at the same time the MCYS, according to the recommendations of the Audit Report - 2017 has discontinued all transfers of funds in the account of the institutions in order that transfers and other payments be made in accordance with the instructions received in writing by the Ministry of Finance.

12/2018 x

Initially, these laws must pass and enter into force in order for the MCYS to begin with the harmonization of specific laws with the basic laws of the Ministry of Public Administration. MCYS conforms to the recommendations of the Audit Report - 2017 has terminated all transfers of funds in the account of the institutions in order that transfers and other payments be made in accordance with instructions received in writing by the Ministry of Finance, and have continued regular meetings with Ministry of Finance.

26 68

To initiate the review of secondary legislation related to external service in order to clearly clarify the procedure for ending the mandate of diplomatic representatives, including the necessary time periods and issues relevant to the withdrawal and resettlement of diplomatic staff. In cases where there is a need to extend the mandate of a certain diplomatic representative, this should be done by a decision or a letter from the Minister, in accordance with the Law on Foreign Service.

Government+ MFA

Since this year (year 2018), the Minister has begun to issue decisions for extending or terminating the mandate of the diplomatic and consular representatives in MDK, in accordance with Laws in Force. In the process of drafting is a new Law on Foreign Service, which will combine the three existing Laws: 1. Law on Foreign Service, 2. Law on MFA and SHDRK, and 3. Law on Consular Service of the MoJRC. Consequently, this new draft Law, which is expected to be completed by the end of 2018, and after the entry into force of all secondary legislation will necessarily be harmonized with this Law.

Q2-2019 x

This process started in 2018 and we expect it to end in Q2 / 2019 with the finalization and entry into force of the RIs legislation and other pertinent related acts.

27 68

Within a reasonable timeframe, take actions to recruit directors of KCCDMs in accordance with legal requirements so that they are included in the payroll and be paid from the appropriate category of expenditures.

Government + Diaspora

- Presentation of budget request has been made to the MoF for additional budget in the category Wages and Salaries for 2019 - It is planned to start with the recruitment process of Directors from the beginning of 2019 - The functioning of the Centres will be in accordance with the Law on Diaspora

Q1-2019 Ministry of Diaspora is the main actor of the Process

28 83

Take immediate measures to review the general state of these public enterprises. The management boards of these enterprises should play a key role in addressing the main problems faced by enterprises, and then set out a set of measures and actions to be implemented in order to remedy the existing situation. In addition to management and operational issues, the focus of the reviews should be the short-term and long-term liabilities and the ability of the enterprises to meet their obligations.

Government+ MED

The Board of Directors (BoD) has taken immediate action and has asked the management to create a working group for eliminating these findings from the Audit Office. Despite the work of management and competent persons; the findings have not been fully eliminated for financial and technical reasons of enterprises such as asset valuation and other cases. The company's long-term and short-term liabilities are very problematic issues in these enterprises and have a direct impact on the business of the enterprise. BoD has asked the management to take measures to reduce these obligations, including sending the cases to the private bailiff.

Q3-2019 x

BoD plays a key role in addressing the main problems faced by enterprises and has therefore asked the management to take concrete steps to eliminate the findings from the auditor

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