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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

Mid-Year Financial Report

Budget of Republic of Kosovo

For period 1st of January- 30th of June 2015

Address: Government Building, floor 10 , St ”Mother Teresa”- 10000 Prishtina-Kosovo Phone/Faks: +381 38 200 34 005/+381 38 212 362

www.mf-rks.org

http://www.mf-rks.org/

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Content 1. Summary of the report ...................................................................................................... 3

2. Receipts and Payments for January-June 2015 and comparisons with previous years .... 5

3. Budget report for period January-June 2015 per months ................................................. 6

4. Revenues from Customs for January-June 2015 ............................................................... 7

5. Revenues from Tax Administration of Kosovo for period January-June 2015 .................. 8

6. Property tax for January-June 2013/2014/2015 ............................................................. 10

7. Expenditures for January -June 2015 ............................................................................... 11

8. Payments from Donor Designated Grants for January-June 2015 .................................. 12

Annex 1: Data for transfers from reserve fund ................................................................... 13

Annex 2: Employment Data ................................................................................................ 14

Annex 3: Budget and Payments according to Budget Organisations ............................... 164

Annex 4: Economic classification of expenditures for Budget Organisations covering the January-June period ……………………………………………………………………………………27

Annex 5: Expenditures from Fund 22 for January-June 2015 ............................................. 64

Annex 6: Payments according to Court decisions and Article 39.2 of LPFMA .................... 65

Annex 7: Subsidies for Publicly owned enterprises for January-June 2015 ....................... 68

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1. Summary of the report 39% of planned budget appropriations in the amount of 667.17 million Euros were spent in the first half of 2015, whilst 41% of planned revenues in the amount of 646.08 million have been collected. As a result, the first half of the year was concluded with a budget deficit of 21.8 million euros, which represents a decrease in deficit of 25% compared with the same period last year. Payments for financing, including payments of principal for state debt were 6% lower than in the first half of 2014, and reached a value of 19.8 million Euros. Service and receipts of funds from the state debt are subject to the conditions of international financial agreements and Securities Annual Issuing Strategy. During the first half of 2015, as a result of extending the maturity of instruments issued in 2014 we had less maturity of the instruments than in the first half of 2014. Receipts from domestic and external borrowing, as well as one-off receipts reached a value of 76.45 million euros, reducing by 16% compared with the same period of 2014. Receipts from domestic borrowing were lower compared with first half of 2014 given that Securities issuing strategy foreseen an appropriate dynamic. Despite the budget deficit of 8.21 million Euro, positive balance between receipts and payments for financing, led to positive difference between the total receipts (722.53 million) and total payments (686.25 million euros). As a result, this period is closed with an increase in available cash of 36.28 million Euros, thus bringing the balance of Government funds from 163.5 million Euros, as it was on 1st of January 2015, to 202.86 million euros on 30th of June 2015. The increase in bank balance to 24% within the first half of 2015 as a result of higher receipts and lower payments increases financial stability of the Government. Comparison January-June 2014/2015 Comparison of revenue collection and execution of budget expenditures between the first half of 2015 and the same period of 2014 is provided below:

Tax revenues increased by 7%, as a result of increased revenues from Customs by 5% and 10% from TAK, while revenues from property taxes collected by municipalities decreased by 3%.

Non-tax revenues increased by 10%, as a result of increased revenues from dividend by 10 million and revenues from concession fees with close to 2 million. Own Source Revenues of municipal level declined by 1% due to a significant decline in revenue collected from municipal fees and licenses administered by this level. Central level own source revenues declined by 16%, mainly as a result of a reduction of fees for paying the semester and staying in the Student Centre for 50% and reduction of own source revenues collected by the Energy Regulatory Office.

Receipts from public debt were in the amount of 65.86 million compared with 85.95 million in the same period of 2014, a declining trend in the public debt growth.

Current expenditures increased by 12%, where wages and salaries were higher by 11%, subsidies and transfers were higher by 19%, while utilities were higher by around 12%. Savings in Goods and Services resulted in a reduction with 3% of spending in this category.

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Capital Expenditures were 15% lower

Interest expenditures on public debt were 14% higher, whilst

Payment for the return of the principal on the public debt was 5% higher. Comparison with the projection for the first half Budget 2015 is built upon the assumption that the budget revenues for 2015 will be 18% higher than the revenue collection in 2014. As a consequence, by applying the fiscal rule, which limits the budget deficit to 2% of projected GDP, budget expenditures are planned to increase by 14.8% over the amount spent in 2014. Comparing the actual data for the first half of this year with monthly projection of budget execution in 2015, it is noticed that the revenues generated and expenses made are below expected values. Collection of the total budget revenues is 5.5% lower than projected. Tax revenues are around 6.5% lower than the projections for this period (not including property taxes), where revenue collection from Customs is 4% below the expected value, whilst the collection of revenues from the Tax Administration is 8 % below the expected value. Municipality’s own source revenues, if even property tax is included, are 31% lower than projected, whilst central level own source revenues are 11% higher than projected. Execution of the budget expenditures is 9% lower than projections. Expenditures on wages and salaries were around 4% lower than projections, whilst expenditures on goods, services, and utilities, are 8% lower than projected. Expenditures on subsidies and transfers are 3.5% lower than projections, whilst capital expenditures were 28% lower than the estimated value. Explanatory details regarding summarised indicators are presented in the following of this report.

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2. Receipts and Payments for January-June 2015 and comparisons with previous years

Description 2013 2014 2015

Difference (2015/2014)

in millions of Euros

1. TOTAL RECEIPTS 682.01 693.89 722.53 4%

1.1 Budget revenues 604.59 602.70 646.08 7%

1.1.1 Tax revenues 502.91 523.79 559.42 7% Revenues collected from Kosovo Customs 361.96 382.71 402.52 5% Returns from Kosovo Customs -1.85 -1.26 -1.43 13% Revenues collected from TAK 148.12 148.08 162.54 10% Returns from TAK -13.19 -15.59 -13.72 -12% Property Tax 7.88 9.85 9.52 -3%

1.1.2 Non-tax revenues 101.67 78.91 86.66 10% Municipality’s own source revenues (excl. property tax) 17.85 15.91 15.81 -1% Central level own source revenues 21.28 24.94 20.99 -16% Dividend from Publicly owned Enterprises 30.00 0.00 10.00 0% Concession fee 1.00 1.00 2.92 192% Royalties 9.43 14.33 14.00 -2% Fines, fees, revenues from interest and other revenues/1 22.12 22.72 22.94 1%

1.2 Receipts from financing 77.43 91.20 76.45 -16%

Borrowing 41.44 85.95 65.86 -23% Internal Borrowing 39.83 82.99 62.03 -25% External Borrowing 1.60 2.96 3.83 29%

Receipts from Privatisation 26.30 - - 0% PAK dedicated revenues - - 5.51 0% Receipts from donor designated grants 5.65 4.71 4.65 -1% Return of loans from Publicly owned Enterprises 2.50 - - 0% Receipts from deposits in trust 1.54 0.54 0.43 -21%

2. TOTAL PAYMENTS 632.08 651.12 686.25 5.4%

2.1 Budget Expenditures/2 620.58 630.87 667.17 6%

2.1.1 Current expenditures 419.88 487.88 544.35 12% Wages and Salaries 173.93 232.62 258.46 11% Goods and Services 77.17 79.69 76.98 -3% Utilities 11.33 11.22 12.52 12% Subsidies and Transfers 157.45 164.35 196.39 19%

Social Transfers 106.53 123.69 146.76 19% Subsidies (Publicly owned Enterprises, Agriculture, etc.) 50.92 40.66 49.64 22%

2.1.2 Capital Expenditures 194.78 136.66 115.60 -15% 2.1.3 Expenditures for Interest for public debt 5.92 6.33 7.22 14%

2.2 Payments for financing 11.50 20.25 19.08 -6%

Return of debt principal 5.67 10.95 11.50 5% Payments from Donor Designated Grants 5.55 8.43 6.66 -21% Payments from deposits in trust 0.28 0.88 0.91 4%

3. BALANCE OF REVENUES AND BUDGET EXPENDITURES(1.1-2.1) -16.00 -28.17 -21.08 -25%

4. INCREASE/DECREASE OF CASH(1-2) 49.93 42.77 36.28 -15%

5. Balance of Funds - Cash Balance (4+5.1+5.2) 330.76 253.06 202.86 -20%

5.1 Transit account - Time Difference KFMIS-CBK 2.66 (1.49) 3.08

5.2 Cash Balance in the beginning of the year 278.17 211.78 163.50

/1 Other revenues in this category include the revenues from fees for accreditation, revenues from property given in use, and revenues from the previous year (accounting reconciliation). /2 Expenditures from Budget Reserves are reported as expenditures within relevant economic categories according to the decisions of the Government.

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3. Budget report for period January-June 2015 per months

Description

Budget Total January February March April May June

Execution/ Budget (in %)

2015 executed

( SIMFK*)


1. TOTAL RECEIPTS 1,738.27 722.53 112.19 89.16 133.39 137.53 118.86 131.40 42%

1.1 Budget revenues 1,575.47 646.08 98.69 81.89 105.06 141.64 103.49 115.31 41%

1.1.1 Tax revenues 1,362.84 559.42 87.97 71.86 88.51 113.43 92.82 104.84 41% Revenues collected from Kosovo Customs 962.15 402.52 47.37 52.23 67.63 75.00 76.19 84.11 42% Returns from Kosovo Customs -2.48 -1.43 -0.17 -0.24 -0.22 -0.13 -0.31 -0.36 58% Revenues collected from TAK/1 429.57 162.54 40.95 21.16 21.87 39.60 18.22 20.74 38% Returns from TAK -38.81 -13.72 -1.82 -2.59 -2.53 -2.43 -2.55 -1.81 35% Property Tax 12.41 9.52 1.64 1.30 1.76 1.39 1.26 2.16 77%

1.1.2 Non-tax revenues 212.63 86.66 10.71 10.04 16.56 28.21 10.68 10.47 41% Municipality’s own source revenues (excl. property tax) 61.83 15.81 2.16 2.06 2.46 2.80 3.16 3.17 26% Central level own source revenues 40.00 20.99 3.71 4.39 3.76 3.29 3.13 2.71 52% Dividend from Publicly owned Enterprises 30.00 10.00 0.00 0.00 0.00 10.00 0.00 0.00 33% Concession fees 10.00 2.92 1.46 0.00 0.00 1.46 0.00 0.00 29% Royalties 22.00 14.00 0.48 0.16 6.33 6.27 0.40 0.37 64% Fines, fees, revenues from interest and other revenues /2 48.80 22.94 2.91 3.42 4.00 4.39 3.99 4.23 47%

1.2 Receipts from financing 162.80 76.45 13.50 7.27 28.33 -4.11 15.37 16.09 47%

Borrowing 157.30 65.86 7.57 4.83 27.36 -4.58 15.29 15.38 42% Internal Borrowing /3 100.00 62.03 6.83 4.83 25.43 -4.82 14.88 14.89 62% External Borrowing 57.30 3.83 0.74 0.01 1.93 0.24 0.41 0.50 7%

PAK dedicated revenues 5.50 5.51 5.50 0.00 0.00 0.00 0.00 0.00 100% Receipts from donor designated grants 0.00 4.65 0.43 2.44 0.96 0.48 0.08 0.27 n/a Receipts from deposits in trust /4 0.00 0.43 0.00 0.00 0.00 0.00 0.00 0.43 n/a

2. TOTAL PAYMENTS 1,759.32 686.25 70.16 112.94 118.04 126.20 124.18 134.72 39%

2.1 Budget Expenditures 1,732.03 667.17 70.00 109.17 111.54 122.99 120.70 132.76 39%

2.1.1 Current Expenditures 1,229.94 544.35 69.82 96.10 87.62 106.02 93.35 91.44 44% Wages and Salaries 561.31 258.46 42.15 42.30 42.08 42.39 44.50 45.04 46% Goods and Services 202.49 76.98 1.34 14.97 11.99 18.84 16.82 13.02 38% Utilities 25.26 12.52 1.14 3.11 1.85 3.49 1.85 1.07 50% Subsidies and Transfers 440.88 196.39 25.19 35.72 31.70 41.30 30.18 32.31 45%

Social Transfers /5 299.26 146.76 21.97 26.93 23.09 25.53 25.04 24.20 49% Subsidies (Publicly owned Enterprises, Agriculture, etc.) /6 141.61 49.64 3.22 8.80 8.61 15.77 5.13 8.11 35%

2.1.2 Capital Expenditures 481.16 115.60 0.06 12.51 19.34 16.89 26.49 40.30 24% 2.1.3 Expenditures for Interest of public debt 17.4 7.22 0.12 0.55 4.58 0.08 0.86 1.02 42% 2.1.4 Reserves 3.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0%

2.2 Payments for financing 27.29 19.08 0.16 3.78 6.50 3.21 3.48 1.95 70%

Return of debt principal 27.29 11.50 0.00 2.91 5.67 0.00 2.92 0.00 42% Donor Designated Grants 0.00 6.66 0.16 0.86 0.83 3.21 0.56 1.04 n/a Payments from deposits in trust /3 0.00 0.91 0.00 0.00 0.00 0.00 0.00 0.91 n/a

3. MONTHLY BALANCE OF BUDGET REVENUES AND EXPENDITURES (1.1-2.1)

-21.08 28.69 -27.28 -6.48 18.65 -17.21 -17.45 4. INCREASE/DECREASE OF CASH (1-2)

36.28 42.03 -23.78 15.35 11.33 -5.32 -3.32

* Budget 2015 in KFMIS reflects additional appropriations from carried forward own source revenues and use of reserves (see Annex). /1 According to TAK, lower collection of revenues in May comes as a result of the time change in declaring withholding tax. /2 Other revenues include revenues from fees for accreditation, revenues from property given to use, and revenues from previous year (accounting reconciliation) /3 Negative values represent the failure to refinance plan, to be carried forward to a plan in remaining part of the fiscal year /4 Changes in value of the stock of trust funds is presented as a change only in the end of the period /5 Social transfers include pension programme and social welfare, as well as sub-divisional program for employment (compensation for employees on maternity leave). Monthly variations are mainly in following sources: a) the compensation of former political prisoners had the highest value in February, April, and May; b) for January, social assistance are paid in December 2014; /6 There were also payments made in April for subsidies in agriculture and to the public broadcaster (RTK).

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4. Revenues from Customs for January-June 2015 During the period January-June 2015, Kosovo Customs collected revenues in the amount of 402.5 million euros (gross return), which represents an increase of EUR 19.8 million, or 5.2%, compared with the same period of the previous year when 382.7 million were collected. The projection for the first half of 2015 was 418.7 million. Therefore, the collection of EUR 402.5 million resulted in 4% lower than the projected amount. This increase of 5.2% compared with last year’s collections is a result of:

Increase in value of imports of 4% compared with the same period of 2014,

Increase in the amount of fuel imported 27.9 million litres, or 16.43%. Despite the decline in value of imported fuel (as a result of the price decline in international stock exchange) for 11.9%, have revenues increased with EUR 9.2 million, or 10.9%.

Increase of revenues from tobacco import by 1.9%, or EUR 1.05 million.

The main cause of decline in revenue from internal excise is to reduce taxation units from games of chance. Starting from January, this category is steadily declining. Since January last year, Tax Administration did not issue new license for games of change. Further on, several games of chance have been closed due to non-compliance with some requirements required by law on operation of these businesses.

Types of Revenues 2013 2014 2015 Difference

(2015/2014) in millions of Euros

Gross revenues 361.96 382.71 402.52 5%

VAT 182.69 188.64 194.84 3% Customs duty in import 52.20 56.68 58.84 4% Border excise 118.65 128.52 142.32 11% Internal excise 6.34 6.22 5.08 -18% Others /1 2.07 2.65 1.43 -46%

Returns -1.85 -1.26 -1.43 13%

Return of VAT -0.71 -0.73 -0.44 -40% Other returns /2 -1.14 -0.53 -0.99 87%

Net revenues 360.11 381.45 401.09 5% /1 Other Categories include: taxes and other customs duties, customs offenses and penalties, revenues from sales of goods, banners, external customs control, customs FAST. /2 Other returns include: excise tax returns, customs duty on imports, customs and other taxes.

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5. Revenues from Tax Administration of Kosovo for period January-June 2015

Tax Administration of Kosovo (TAK) during the first half of 2015 collected revenues in the amount of 162.5 million Euro, presenting an increase of 10% compared with the same period last year. However, collection for this period compared to projections of 176.0 million euros is 7.7% lower. Increase of 10% in revenues compared with last year is a result of increased overall economic activity, reflected with increased gross turnover and tax payment as follows:

Corporate Income Tax: increase is a result of increased activity 20 largest taxpayers with an additional charge of 10 million Euros compared with last year, mainly from activities such as industry, manufacturing and distribution of electricity, banking activities, cement production, wholesale and retail trade, construction of residential and non-residential facilities, postal activities, and production of plastic items for construction.

Personal Income Tax (withholding tax): increase is a result of increased number of employees within 20 biggest taxpayers, and resulted in a positive difference of 3 million Euros in payments.

Value Added Tax (VAT), increase is a result of higher payments from 20 largest taxpayers in a value of 12 million Euros. This group includes taxpayers belonging to sectors such as manufacturing and distribution of electricity, wholesale and retail trade, construction of residential and non-residential buildings, road construction, mailing activities etc.



Gross revenues 148.12 148.08 162.54 10%

VAT /1 69.47 64.94 71.09 9% Corporate Income Tax 32.74 29.75 35.80 20%

Personal Income Tax 44.26 51.55 54.05 5% Revenues from TAK fines 1.23 0.88 0.83 -6% Other revenues collected from TAK /2 0.43 0.95 0.76 -20%

Returns -13.19 -15.59 -13.72 -12%

VAT return -12.77 -15.40 -12.55 -18% Other returns /3 -0.42 -0.19 -1.17 515%

Net revenues 134.93 132.49 148.82 12% /1 Includes revenues from deferred VAT. /2 This category includes: collection of the debt from presumptive tax and profit tax, gaming licenses, revenue from the sale of waste, transit account, compensation of damages from insurance companies, the revenues from sale of seized goods, and rental tax from intangible property.

/3 This category includes tax returns other than VAT.

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Municipality’s Own Source Revenues for January-June Municipal tax revenues Revenues from property tax, as single municipal tax revenues, decreased by 3% in the first half of 2015, compared with the same period of 2014. The main reasons for this decline, including the others, are:

Taxpayers’ expectations and delays in approving the law for forgiveness of debts accumulated until 31st of December 2008.

More limited Implementation of Administrative Instruction no. 07/2011 at the level of municipalities which stipulates utilities, provision of which municipalities may condition with paying property tax.

Lower administrative engagement to the implementation of the Administrative Instruction no. 08/2011, which among other things defines handling of cases of delinquent taxpayers.

Municipal non-tax revenues Non-tax Municipalities Own Source Revenues have decreased by 1% compared with the collection in same period of 2014. This decrease is a result of lower collection of municipal taxes and fees from the issuing municipal licenses.



1. Tax 7.88 9.85 9.52 -3%

Property Tax 7.88 9.85 9.52 -3%

2. No-tax 17.85 15.91 15.81 -1%

Municipal fee 12.61 11.02 10.91 -1% Licences /1 0.64 0.55 0.43 -22% Fines, penalties, seizing and revenues from inspection 0.86 0.86 0.85 -1% Sale of assets/services and revenues from assets 3.74 3.49 3.62 4% Other 0.00 - 0.00 0%

1. Total of revenues collected by Municipalities 25.73 25.76 25.32 -2% /1 Includes: Licenses in the fuel sector, revenues from natural resources (licenses).

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6. Property tax for January-June 2013/2014/2015 Almost all municipalities had declined revenues in property tax, with exception of Fushe Kosovo, Lipjan, Gracanica, Istog, Mitrovica, Gjilan and Viti. The decline in collection in some larger towns, including in particular in Pristina and Prizren is inexplicable.

Municipalities* 2013 2014 2015 Difference


Drenas 0.14 0.19 0.17 -11% Fushe Kosovo 0.22 0.28 0.30 8% Lipjan 0.18 0.29 0.31 7% Obiliq 0.05 0.24 0.24 0% Podujevo 0.19 0.18 0.17 -10% Prishtina 2.05 2.71 2.55 -6% Shtime 0.07 0.07 0.06 -8% Graqanica 0.14 0.20 0.20 2% Dragash 0.06 0.06 0.06 -3% Prizren 0.74 0.92 1.08 17% Rahovec 0.17 0.17 0.15 -12% Suhareka 0.27 0.29 0.24 -18% Malisheva 0.09 0.13 0.11 -16% Mamusha 0.01 0.01 0.01 -6% Deqan 0.09 0.11 0.10 -10% Gjakova 0.51 0.64 0.58 -8% Istog 0.15 0.14 0.15 2% Klina 0.11 0.13 0.13 0% Peja 0.54 0.66 0.64 -4% Junik 0.02 0.02 0.02 12% Mitrovica 0.23 0.27 0.28 5% Skenderaj 0.06 0.07 0.06 -20% Vushtrri 0.18 0.21 0.21 -1% Gjilan 0.64 0.55 0.56 2% Kaqanik 0.09 0.10 0.09 -7% Kamenica 0.11 0.12 0.11 -7% Novoberd 0.02 0.02 0.03 12% Shterpca 0.03 0.07 0.06 -13% Ferizaj 0.51 0.77 0.63 -18% Viti 0.16 0.13 0.14 10% Partesh 0.01 0.00 0.01 0% Hani i Elezit 0.03 0.05 0.04 -25% Kllokot 0.02 0.03 0.02 -21% Ranillug 0.02 0.02 0.02 3% Total 7.88 9.85 9.52 -3%

* Municipalities Leposaviq, Zubin Potok, Zvecan, and North Mitrovica Municipality did not record revenues from property tax.

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7. Expenditures for January -June 2015

Types of Expenditures 2013 2014 2015 Difference


1. Current expenditures 419.88 487.88 544.35 11.6%

1.1 Wages and Salaries 173.93 232.62 258.46 11% Salaries 149.44 199.11 220.48 11% Personal Income Tax 7.96 11.37 13.43 18% Employee pension contribution 8.26 11.06 12.27 11% Employer pension contribution 8.28 11.08 12.28 11%

1.2 Goods and Services 77.17 79.69 76.98 -3% Travel costs 5.57 4.93 4.34 -12% Telecommunication costs (mobile, internet, post) 2.04 2.03 2.01 -1% Fuel, combustions 12.13 10.06 9.26 -8% Service costs 18.58 20.55 18.68 -9% Maintenance (premises, roads, vehicles, etc.) 10.81 11.20 11.15 -0.5% Rent (public premises) 3.41 3.48 3.43 -1% Purchase of furniture and equipment less than 1000 euro 2.07 1.92 1.72 -10% Other purchases for Goods and Services 21.55 24.14 25.09 4% Advance accounts 0.51 0.37 0.30 -17% Rent tax 0.01 0.029 0.035 20% Payments for court decisions and Article 39.2 LPFMA (Annex 6) 0.47 0.97 0.95 -3%

1.3 Utilities 11.33 11.22 12.52 12% Electricity 7.28 7.57 8.22 9% Water 1.55 1.39 1.48 7% Waste 0.70 0.73 0.72 -1% Central Heating 0.73 0.62 1.43 132% Phone expenses (landline) 0.96 0.90 0.62 -31% Payments for court decisions (Annex 6) 0.11 0.02 0.05 170%

1.4Subsidies and Transfers 157.45 164.35 196.39 19% 1.4.1 Social Transfers 106.53 123.69 146.76 19%

Pensions 76.53 91.03 109.82 21% Basic pensions /1 66.98 78.63 59.06 -25% Basic pensions for Contributors - - 33.47 - Pensions for persons with special needs 7.03 9.36 10.52 12% Pensions for blind - - 3.15 - Temporary Trepca pensions 1.54 1.82 2.13 17% KSF pensions - - 0.27 - KPC Pensions 0.97 1.22 1.21 -1%

Payments for war categories 15.21 17.05 18.89 11% Payments for political prisoners - 0.75 6.58 - Social Assistance/2 11.85 11.28 9.96 -12% Maternity leave /3 - - 0.37 - Social payment for individual beneficiaries (one-off) /4 2.53 2.65 0.96 -64% Subsidies for public entities (employment training) /5 0.41 0.94 0.19 -80%

1.4.2 Subsidies 50.92 40.66 49.64 22% Subsidies for Publicly owned Enterprises (Annex 7) 21.97 8.82 7.59 -14% Subsidies for RTK 4.48 4.42 4.88 10%

Subsidies for Agriculture 6.26 8.95 20.39 128% Other /6 18.21 18.46 16.77 -9%

2. Capital Expenditures 194.78 136.66 115.60 -15%

Construction of roads 127.89 73.32 60.27 -18% Land, expropriation 23.31 10.92 19.60 79% Buildings (schools, hospitals other public premises) 17.63 23.65 14.11 -40% Equipment (value over 1000 Euro) 6.74 5.61 5.22 -7% Transport vehicles and Public Safety /7 1.22 0.56 2.75 388% Capital transfers for public and non-public entities 3.47 1.67 1.91 14% Other capital investments /8 14.15 17.48 7.23 -59% Payments for court decisions and Article 39.2 LPFMA (Annex 6) 0.38 3.44 4.50 31%

3. Total budget expenditures (1+2) 614.67 624.54 659.95 5.7% /1 For the purposes of reporting, contributor pensions are allocated as a separate category since 2015. Therefore, the decline in this category reflects the accounting changes from previous years, when this payment included basic contributors pension category. /2 In 2015 social assistance are small as are identified in the database of MSLW that some of the beneficiaries of this category receive funds from other sources. /3 For reporting purposes, the maternity leave is allocated as a separate category since 2015. In previous years this payment was made from individual beneficiaries. /4 Payments from individual beneficiaries in 2015 were smaller as a result of payment for children with disabilities to code pensions for persons with special needs. /5 Subsidies for public entities were smaller as a result of new regulation changing of subsidies . /6 Includes Subsidies for sport and culture, the treatment of patients abroad, Payments to political parties Payments to individual beneficiaries, Payments for provision of social transf., court decisions etc. /7 It mainly include costs from the Ministry of Internal Affairs and Municipal Level (Pristina, Glogovc, Prizren, Klina, and Hani I Elezit). /8 This line includes investments in: machinery, intangible assets, biological assets, generation and transmission of electricity, the following investments from previous years, and support services for the executing investments.

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8. Payments from Donor Designated Grants for January-June 2015

Payments from Donor Designated Grants

2013 2014 2015 Annual difference (2015/2014)


Wages and Salaries 0.54 0.68 0.68 0%

Goods and Services 2.48 4.18 2.01 -52%

Utilities 0.00 0.00 0.00 42%

Subsidies and Transfers 0.48 3.00 3.27 9%

Capital Expenditures 2.05 0.57 0.71 24%

Total 5.55 8.43 6.66 -21%

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Annex 1: Data for transfers from reserve fund

Code Budget Organisation Economic Category Purpose of funds use

Initial Balance Distribution Remaining

Budget Appropriation- 2015 5,000,000

320 CEC 11/13/ Government’s Decision no.05/06

181,817 104 Office of the Prime Minister 130 Government’s Decision no.13/12

50,000

104 Office of the Prime Minister 200 Government’s Decision no.12/12

50,000 658 Partesh Municipality 13/14/20 Government’s Decision no.07/13

80,000

104 Office of the Prime Minister 130 Government’s Decision no.02/14

141,700 207 MCYS/802 300 Government’s Decision no.04/14

100,000

104 PMO/107 130 Government’s Decision no.08/22

10,000 657 Agriculture /47033 200 Government’s Decision no.10/22

27,500

250 SP/Special Prosecutors 111 Government’s Decision no.17/25

210,677 201 Ministry of Finance 200 Government’s Decision no.06/28

40,000

201 Ministry of Finance 200 Government’s Decision no.03/29

303,001 201 Ministry of Finance 200 Government’s Decision no.05/30

21,172

104 PMO-Minister without portfolio 130 Government’s Decision no.07/30

150,000 104 Office of the Prime Minister 130 Government’s Decision no.11/32

50,000

201 Ministry of Finance 200 Government’s Decision no.07/12

3,944 Total

1,419,811 3,580,189

14

Annex 2: Employment Data Central Level

Code Description Law No.05/L-001 30/06/2015

101 Assembly 348 329

102 Office of the President 70 60

104 Office of the Prime Minister 649 586

201 Ministry of Finance 1704 1592

202 Ministry of Public Administration 266 255

203 Ministry of Agriculture, Forestry and Rural Development 323 309

204 Ministry of Trade and Industry 207 191

205 Ministry of Infrastructure 266 256

206 Ministry of Health/1 1085 1001

207 Ministry of Culture, Youth and Sports 654 605

208 Ministry of Education, Science and Technology 1886 1885

209 Ministry of Labour and Social Welfare 921 873

210 Ministry of Environment and Spatial Planning 293 278

211 Ministry for Communities and Returns 99 97

212 Ministry of Local Government Administration 141 127

213 Ministry of Economic Development 153 135

214 Ministry of Internal Affairs 10275 9878

215 Ministry of Justice 1919 1846

216 Ministry of Foreign Affairs 272 235

217 Ministry for Kosovo Security Force 3324 3074

218 Ministry for European Integration 85 77

219 Ministry of Diaspora 66 61

220 Kosovo University Hospital and Clinical Service 6673 6617

230 Public Procurement Regulatory Commission 33 31

231 Kosovo Academy of Sciences and Arts 55 49

235 Telecommunications Regulatory Authority 39 35

236 Anti-Corruption Agency 40 38

238 Energy Regulatory Office 33 24

239 Privatization Agency of Kosovo 258 251

240 Procurement Review Body 23 22

241 Free Legal Aid Agency 22 21

242 University of Prishtina 2230 1844

243 Constitutional Court of Kosovo 61 61

244 Kosovo Competition Commission 23 12

245 Kosovo Intelligence Agency 90 86

246 Kosovo Council for Cultural Inheritance 16 7

247 Election Complaints and Appeals Panel 20 19

249 Independent Oversight Board for Kosovo Civil Service 26 25

250 State Prosecutor 648 570

251 State Agency for Protection of Personal Data 23 23

253 Agency for Management of Memorial Complex in Kosovo 11 11

302 Office of the Auditor General / 2 146 149

313 Water and Waste Regulatory Office 21 17

314 Railways Regulatory Office 20 17

317 Civil Aviation Authority 28 27

318 Independent Commission for Mines and Minerals 79 74

319 Independent Media Commission 31 41

320 Central Election Commission 88 82

321 Ombudsman Institution 63 53

322 Kosovo Judicial Institute 25 25

328 Kosovo Judicial Council 2118 1808

329 Kosovo Property Agency 242 216

CENTRAL LEVEL 38191 36005 Note: the planning column of the employees under the Law of Budget includes the following categories; former MP of the Assembly of Kosovo who receive salaries, members of the board of IMC, but in current employees include these categories 1/MH has paid salaries for 262 specialized people from the category of subsidies 1/ OAG engages additional staff in cases where the employee goes on maternity leave

15

Local Level

Code Description Law No.05/L-001 30/06/2015

611 Gllogovc 1312 1348

612 Fushe Kosovo 720 733

613 Lipjan 1505 1522

614 Obiliq 625 640

615 Podujeva 1976 1962

616 Prishtina 4725 4637

617 Shtime 650 655

618 Graçanica 564 537

621 Dragash 776 733

622 Prizren 3101 3121

623 Rahovec 1159 1169

624 Suhareka 1309 1319

625 Malisheva 1287 1282

626 Mamush 136 138

631 Deqan 867 864

632 Gjakova 2258 2233

633 Istog 957 982

634 Klinë 944 963

635 Pejë 2225 2191

636 Junik 153 174

641 Leposaviq 470 76

642 Mitrovica 1969 1954

643 Skenderaj 1370 1291

644 Vushtrri 1573 1626

645 Zubin Potok 337 135

646 Zveqan 234 67

647 Mitrovica North Administration Office 747 151

651 Gjilan 2448 2463

652 Kaqanik 798 806

653 Kamenica 1166 1205

654 Novoberdo 340 331

655 Shterpc 519 377

656 Ferizaj 2377 2372

657 Viti 1151 1144

658 Partesh 143 156

659 Hani i Elezit 222 249

660 Kllokot 124 135

661 Ranillug 189 204

LOCAL LEVEL 43426 41945

TOTAL 81617 77950 ________

Note: the column of the current employees includes the following categories; Members in Municipal Assemblies and female employees in maternity leave in payroll whilst in the planning column are not under the Law on Budget.

16

Annex 3: Budget and Payments according to Budget Organisations Total for central and local level Central level

Description Law on Budget

no.05/L-001

Budget Appropriations

in KFMIS Payments Commitments

Progress %

1 2 3 4 5 6=4/3

Wages and Salaries 314,667,355 315,183,767 139,003,911 - 44%

Goods and Services 161,168,605 162,180,646 61,016,319 17,594,446 38%

Utilities 14,949,486 14,951,086 7,609,535 146,471 51%

Subsidies and Transfers 428,444,057 429,306,479 192,457,295 253,860 45%

Capital Expenditures 336,991,004 337,354,004 84,191,844 51,368,303 25%

Reserves 5,000,000 3,580,189 - - 0%

Total Central level 1,261,220,507 1,262,556,171 484,278,903 69,363,080 38%

Note: Payments from donor designated grants and trust funds are not included in total payments.

Local level

Description Law on

Budget no. 05/L-001

Budget Appropriations

in KFMIS Payments Commitments

Progress %

1 2 3 4 5 6=4/3

Wages and Salaries 236,639,083 246,125,357 119,455,961 14 49%


Utilities 9,542,746 10,309,779 4,908,199 62,141 48%



Total local level 412,185,430 452,119,356 175,667,339 29,862,820 39%


17

Central level (according to Budget Organisations)

Description Law on Budget Nr 05/L-001

Budget Appropriations in

KFMIS

Payments Commitments Progress % 1 2 3 4 5 6=4/3

Assembly 8,731,365 8,731,365 3,732,818 630,890 43% Wages and Salaries 6,398,365 6,398,365 3,098,790 - 48% Goods and Services 1,758,000 1,758,000 474,396 330,869 27% Utilities 221,000 221,000 111,177 21 50% Subsidies and Transfers 30,000 30,000 27,700 - 92% Capital Expenditures 324,000 324,000 20,755 300,000 6% Office of the President 1,853,923 1,853,923 704,061 100,345 38% Wages and Salaries 823,751 823,751 351,895 - 43% Goods and Services 861,472 861,472 314,499 90,078 37% Utilities 18,700 18,700 4,535 - 24% Subsidies and Transfers 70,000 70,000 23,401 - 33% Capital Expenditures 80,000 80,000 9,733 10,268 12% Office of the Prime Minister 12,716,516 13,320,513 3,850,694 662,234 29% Wages and Salaries 4,536,957 4,536,957 2,001,231 - 44% Goods and Services 2,980,732 3,534,729 1,217,979 362,488 34% Utilities 207,133 207,133 78,314 1,717 38% Subsidies and Transfers 1,480,000 1,530,000 123,620 15,150 8% Capital Expenditures 3,511,694 3,511,694 429,549 282,879 12% Ministry of Finance 74,349,484 74,717,601 9,921,553 913,579 13% Wages and Salaries 36,270,273 36,270,273 6,809,424 - 19% Goods and Services 8,145,819 7,845,819 2,095,339 587,286 27% Utilities 488,592 488,592 185,040 2,181 38% Subsidies and Transfers 25,294,800 25,662,917 714,274 222 3% Capital Expenditures 4,150,000 4,450,000 117,475 323,890 3% Ministry of Public Administration 19,614,985 19,614,985 6,949,380 1,233,964 35% Wages and Salaries 2,081,153 2,081,153 976,507 - 47% Goods and Services 6,142,132 6,142,132 1,540,707 155,237 25% Utilities 1,389,600 1,389,600 1,007,676 270 73% Subsidies and Transfers 50,000 50,000 20,800 3,500 42% Capital Expenditures 9,952,100 9,952,100 3,403,691 1,074,956 34% Min.of Agric. Forest. and Rural Devel. 60,152,651 60,253,231 22,526,894 1,511,437 37% Wages and Salaries 2,291,928 2,309,928 944,713 - 41% Goods and Services 2,808,033 3,052,313 1,752,009 178,270 57% Utilities 108,768 108,768 54,073 476 50% Subsidies and Transfers 53,573,922 53,412,222 19,738,789 - 37% Capital Expenditures 1,370,000 1,370,000 37,309 1,332,691 3% Min.of Trade and Industry 5,459,627 5,459,627 1,082,488 1,439,938 20% Wages and Salaries 1,414,603 1,414,603 628,495 - 44% Goods and Services 1,935,744 1,935,744 328,448 879,011 17% Utilities 89,280 89,280 28,562 4,022 32% Subsidies and Transfers 1,000,000 1,000,000 10,750 20,209 1% Capital Expenditures 1,020,000 1,020,000 86,233 536,696 8% Ministry of Infrastructure 178,686,641 178,686,641 46,145,463 11,541,921 26% Wages and Salaries 1,579,709 1,579,709 716,319 - 45% Goods and Services 6,592,756 6,592,756 4,053,447 61,176 61% Utilities 315,190 315,190 103,851 1,320 33% Subsidies and Transfers 1,743,814 1,743,814 60,019 - 3% Capital Expenditures 168,455,172 168,455,172 41,211,828 11,479,426 24% Ministry of Health 35,495,088 35,495,188 12,616,990 3,637,873 36% Wages and Salaries 6,762,391 6,762,491 3,765,527 - 56% Goods and Services 11,883,424 11,746,424 3,376,979 1,471,229 29% Utilities 240,548 240,548 99,886 2,036 42% Subsidies and Transfers 7,703,725 7,740,725 4,249,507 7,791 55% Capital Expenditures 8,905,000 9,005,000 1,125,091 2,156,816 12%

18


Nr 05/L-001 Budget

Appropriations in KFMIS

Payments Commitments Progress % 1 2 3 4 5 6=4/3

Min.of Culture, Youth and Sports 21,800,307 21,926,426 6,587,783 4,551,740 30% Wages and Salaries 3,503,344 3,517,744 1,590,800 - 45% Goods and Services 947,406 959,125 494,540 61,226 52% Utilities 294,323 294,323 178,189 - 61% Subsidies and Transfers 6,006,550 6,006,550 3,012,655 36,209 50% Capital Expenditures 11,048,684 11,148,684 1,311,599 4,454,305 12% Min.of Educ.Science and Technology 48,672,715 49,071,602 17,070,883 4,739,731 35% Wages and Salaries 14,873,430 14,912,841 6,418,369 - 43% Goods and Services 9,581,100 9,940,576 3,080,495 594,869 31% Utilities 943,259 943,259 502,703 9,011 53% Subsidies and Transfers 4,189,926 4,189,926 1,311,046 12,837 31% Capital Expenditures 19,085,000 19,085,000 5,758,270 4,123,014 30% Min.of labour and Social Welfare 309,391,628 309,391,628 150,628,775 1,159,901 49% Wages and Salaries 5,154,220 5,154,220 2,476,646 - 48% Goods and Services 2,468,892 2,468,892 1,125,275 93,823 46% Utilities 407,085 407,085 205,680 670 51% Subsidies and Transfers 299,262,431 299,262,431 146,758,107 29,475 49% Capital Expenditures 2,099,000 2,099,000 63,067 1,035,933 3% Min.of Environ & Spatial Planning 38,353,185 38,353,185 20,863,938 4,519,142 54% Wages and Salaries 1,834,195 1,834,195 879,102 - 48% Goods and Services 1,223,957 1,223,957 341,380 283,019 28% Utilities 83,220 83,220 23,132 3 28% Capital Expenditures 35,211,813 35,211,813 19,620,323 4,236,121 56% Minis.for Communities and Returns 7,757,807 7,757,807 2,810,984 427,528 36% Wages and Salaries 631,653 631,653 307,409 - 49% Goods and Services 380,000 380,000 125,721 27,616 33% Utilities 46,154 46,154 7,177 - 16% Subsidies and Transfers 300,000 300,000 64,788 - 22% Capital Expenditures 6,400,000 6,400,000 2,305,889 399,912 36% Min.Local Gover. Administ. 4,655,236 4,655,236 628,123 1,683,578 13% Wages and Salaries 915,383 915,383 405,574 - 44% Goods and Services 310,704 310,704 92,583 101,727 30% Utilities 25,500 25,500 5,752 28 23% Subsidies and Transfers 203,649 203,649 69,496 36,472 34% Capital Expenditures 3,200,000 3,200,000 54,718 1,545,352 2% Ministry of Economic Development 27,358,051 27,358,051 10,727,819 509,255 39% Wages and Salaries 1,028,000 1,028,000 454,502 - 44% Goods and Services 5,363,669 5,363,669 1,986,275 324,255 37% Utilities 36,210 36,210 24,990 - 69% Subsidies and Transfers 9,833,870 9,833,870 7,591,253 - 77% Capital Expenditures 11,096,302 11,096,302 670,800 185,000 6% Ministry of Internal Affairs 115,293,184 115,621,556 48,567,027 8,574,075 42% Wages and Salaries 73,704,300 73,704,300 35,350,033 - 48% Goods and Services 21,324,469 21,241,469 8,162,052 3,007,188 38% Utilities 1,878,180 1,878,180 866,149 71,815 46% Subsidies and Transfers 1,318,870 1,847,242 354,071 13,992 19% Capital Expenditures 17,067,365 16,950,365 3,834,722 5,481,079 23% Ministry of Justice 18,962,629 18,963,014 9,216,414 1,449,579 49% Wages and Salaries 11,817,082 11,817,467 5,862,437 - 50% Goods and Services 4,869,878 4,869,878 2,410,642 604,848 50% Utilities 733,169 733,169 615,676 9,357 84% Subsidies and Transfers 20,000 20,000 - - 0% Capital Expenditures 1,522,500 1,522,500 327,660 835,373 22%

19


Nr 05/L-001


KFMIS Payments Commitments

Progress %

1 2 3 4 5 6=4/3

Ministry of Foreign Affairs 20,626,664 20,626,664 6,845,581 2,200,464 33%



Utilities 838,051 838,051 107,745 - 13%

Subsidies and Transfers 100,000 100,000 56,302 - 56%

Capital Expenditures 635,000 635,000 24,333 27,000 4%

Min.of Kosovo Security Force 45,265,721 45,265,721 14,602,263 6,477,167 32%


Goods and Services 8,963,805 8,963,805 3,216,832 970,639 36%

Utilities 803,015 803,015 465,649 7,841 58%


Ministry of European Integration 1,823,277 1,823,277 706,549 80,311 39%

Wages and Salaries 682,024 682,024 314,686 - 46%

Goods and Services 1,080,753 1,080,753 372,535 79,811 34%

Utilities 10,500 10,500 2,588 - 25%

Subsidies and Transfers 50,000 50,000 16,740 500 33%

Ministry of Diaspora 1,856,628 1,856,628 564,323 197,557 30%



Utilities 25,500 25,500 5,109 1,784 20%

Subsidies and Transfers 130,000 130,000 3,969 73,653 3%

Univ. Hospital and Clin. Service 85,430,579 85,430,579 41,467,588 5,884,106 49%



Utilities 3,591,416 3,591,416 1,765,653 17,053 49%


Pub. Proc. Regul. Commission 913,363 913,363 201,330 6,209 22%


Goods and Services 667,210 667,210 95,401 6,174 14%

Utilities 8,200 8,200 807 35 10%

Science and Arts Academy 1,209,375 1,209,375 584,184 42,149 48%



Utilities 5,000 5,000 1,129 - 23%

Outstanding expenditures 5,000,000 3,580,189 - - 0%

Reserves 5,000,000 3,580,189 - - 0%

Elec. Comm. and post Reg Authority 756,301 756,301 285,823 35,304 38%



Utilities 12,700 12,700 5,431 50 43%

Anti-Corruption Agency 503,074 503,074 232,855 7,187 46%



Utilities 8,500 8,500 1,029 - 12%

Energy Regulatory Office 680,206 680,206 277,917 8,171 41%



Utilities 22,000 22,000 12,331 - 56%

Privatisation Agency of Kosovo 10,211,383 10,211,383 2,858,841 248,256 28%



Utilities 98,000 98,000 52,175 20 53%


Capital Expenditures 80,000 80,000 10,490 - 13%

20


Nr 05/L-001



Progress %

1 2 3 4 5 6=4/3

Procurement Review Body 319,071 319,071 138,872 5,381 44%



Utilities 5,100 5,100 678 - 13%

Legal Aid Commission 306,358 306,358 138,982 12,199 45%



Utilities 14,917 14,917 7,942 143 53%

University of Prishtina 31,878,494 32,244,182 13,872,438 2,199,215 43%



Utilities 868,012 868,012 640,203 8,572 74%


Capital Expenditures 3,449,462 3,449,462 209,679 1,763,667 6%

Constitutional Court of Kosovo 1,470,170 1,470,170 736,570 19,831 50%



Utilities 7,500 7,500 1,346 750 18%

Kosovo Competition Commission 266,350 266,350 60,037 4,066 23%



Utilities 4,845 4,845 636 162 13%

Kosovo Intelligence Agency 6,783,000 6,783,000 1,901,342 444,102 28%



Utilities 68,000 68,000 12,169 - 18%


Capital Expenditures 1,500,000 1,500,000 52 - 0%

Kos.Cult. Heritage Council 198,851 198,851 63,210 3,438 32%



Utilities 2,550 2,550 1,121 - 44%

Complaints&Appeal Election Panel 266,413 266,413 84,777 4,570 32%



Utilities 7,820 7,820 445 - 6%

Radio Television of Kosovo 9,768,500 9,768,500 4,884,250 - 50%

Subsidies and Transfers 9,768,500 9,768,500 4,884,250 - 50%

Independent Over. Board for CS 282,303 282,303 137,631 1,383 49%



Utilities 3,825 3,825 1,089 - 28%

State Prosecutor 7,158,086 7,368,763 3,361,233 245,418 46%



Utilities 199,630 199,630 86,207 144 43%

Capital Expenditures 143,000 143,000 - 143,000 0%

State Ag. For protection of pers. data 349,883 349,883 168,876 16,533 48%



Utilities 6,450 6,450 743 - 12%

Agen. For manag. of Memorials in Kosovo 2,393,308 2,373,308 504,630 291,375 21%



Utilities 9,250 9,250 7,194 - 78%

Capital Expenditures 2,250,000 2,230,000 449,323 287,421 20%

21


Nr 05/L-001



Progress %

1 2 3 4 5 6=4/3

Office of the Auditor General 2,212,515 2,212,515 996,417 56,698 45%

Wages and Salaries 1,573,740 1,573,740 788,446 - 50%


Utilities 34,000 34,000 13,023 - 38%

Water and Waste Reg. Office 382,280 382,280 144,885 3,610 38%



Utilities 6,503 6,503 2,062 151 32%

Railway Regulatory Authority 325,421 325,421 110,005 13,535 34%



Utilities 11,900 11,900 2,776 - 23%

Civil Aviation Authority 924,836 924,836 391,611 19,643 42%



Utilities 13,738 13,738 4,049 - 29%

Independent Comm. for Min and Miner 1,275,817 1,275,817 465,088 121,013 36%



Utilities 30,600 30,600 11,573 1,049 38%

Subsidies and Transfers 20,000 20,000 - - 0%

Capital Expenditures 50,000 50,000 - 50,000 0%

Independent Media Commission 794,342 794,342 378,066 15,819 48%



Utilities 17,000 17,000 15,877 329 93%

Central Election Commission 5,329,718 5,511,535 2,576,826 29,727 47%



Utilities 46,791 48,391 19,412 9 40%

Subsidies and Transfers 4,200,000 4,200,000 2,027,783 332 48%

Ombudsperson 1,091,323 1,091,323 399,376 29,639 37%



Utilities 25,500 25,500 6,113 788 24%

Kosovo Judicial Institute 602,628 602,628 269,747 12,968 45%



Utilities 8,500 8,500 6,138 - 72%

Kosovo Central Banking Authority - 10,000 2,400

24%

Goods and Services - 10,000 2,400

24%

Kosovo Judicial Council 21,288,770 21,369,507 8,416,956 1,105,083 39%



Utilities 515,929 515,929 207,214 3,895 40%



Kosovo Property Agency 1,970,477 1,970,477 815,336 234,244 41%



Utilities 92,333 92,333 39,318 769 43%

Capital Expenditures 10,000 10,000 - - 0%

Total Central level 1,261,220,507 1,262,556,171 484,278,903 69,363,080 38%


22

Local level (according to Budget Organisations)


Nr 05/L-001


KFMIS Payments Commitments Progress %

1 2 3 4 5 6=4/3 Gllogoc 12,118,623 12,528,261 4,899,103 2,097,692 39% Wages and Salaries 7,420,000 7,442,950 3,784,224 - 51% Goods and Services 827,829 939,591 353,433 96,346 38% Utilities 194,300 194,832 85,992 6,720 44% Subsidies and Transfers 257,957 270,778 126,445 60,029 47% Capital Expenditures 3,418,537 3,680,110 549,008 1,934,597 15% Fushe kosove 8,011,259 8,871,118 3,184,407 1,152,701 36% Wages and Salaries 4,140,000 4,148,811 2,079,804 - 50% Goods and Services 450,600 592,122 278,876 50,804 47% Utilities 169,400 169,400 67,240 1,848 40% Subsidies and Transfers 334,120 389,678 190,132 44,835 49% Capital Expenditures 2,917,139 3,571,108 568,353 1,055,214 16% Lipjan 12,399,254 13,399,589 5,637,236 1,923,285 42% Wages and Salaries 8,297,000 8,327,117 4,215,619 - 51% Goods and Services 956,030 1,244,793 397,126 246,041 32% Utilities 198,390 227,435 92,980 2,475 41% Subsidies and Transfers 157,000 208,731 88,326 6,450 42% Capital Expenditures 2,790,834 3,391,513 843,185 1,668,318 25% Obiliq 5,046,183 5,585,597 2,347,796 710,377 42% Wages and Salaries 3,488,700 3,519,700 1,720,366 - 49% Goods and Services 284,000 405,665 184,840 37,423 46% Utilities 127,000 127,000 57,315 475 45% Subsidies and Transfers 168,838 168,838 52,333 8,360 31% Capital Expenditures 977,645 1,364,394 332,942 664,119 24% Podujevo 18,306,493 18,603,533 7,106,103 781,934 38% Wages and Salaries 11,000,000 11,029,575 5,572,128 - 51% Goods and Services 1,061,718 1,065,501 411,086 48,091 39% Utilities 324,500 324,500 155,302 9,185 48% Subsidies and Transfers 692,000 696,000 268,778 17,094 39% Capital Expenditures 5,228,275 5,487,956 698,809 707,566 13% Prishtine 56,464,834 80,008,146 24,191,466 3,064,678 30% Wages and Salaries 22,237,317 26,646,309 13,481,236 - 51% Goods and Services 9,282,442 9,402,480 4,089,360 470,639 43% Utilities 1,760,431 2,093,000 1,057,131 350 51% Subsidies and Transfers 1,595,000 2,783,357 472,858 21,200 17% Capital Expenditures 21,589,644 39,082,999 5,090,882 2,572,490 13% Shtime 5,871,655 5,921,312 2,763,191 559,167 47% Wages and Salaries 3,730,968 3,735,135 1,860,533 - 50% Goods and Services 445,633 447,289 203,049 50,235 45% Utilities 159,650 160,690 69,791 359 43% Subsidies and Transfers 137,500 137,500 52,268 - 38% Capital Expenditures 1,397,904 1,440,698 577,551 508,572 40% Graqanic 6,083,185 6,411,946 2,526,286 874,762 39% Wages and Salaries 2,550,000 2,583,726 1,264,726 - 49% Goods and Services 405,928 726,623 377,250 35,634 52% Utilities 140,000 162,953 90,168 - 55% Subsidies and Transfers 220,000 298,027 191,923 - 64% Capital Expenditures 2,767,257 2,640,617 602,219 839,128 23% Dragash 7,164,026 7,522,579 2,480,080 749,529 33% Wages and Salaries 4,240,000 4,274,900 2,029,105 - 47% Goods and Services 581,154 677,684 185,835 16,091 27% Utilities 130,000 134,621 56,422 259 42% Subsidies and Transfers 30,000 30,000 12,750 - 43% Capital Expenditures 2,182,872 2,405,374 195,967 733,178 8%

23


Nr 05/L-001



1 2 3 4 5 6=4/3

Prizren 40,542,136 41,219,220 16,257,722 2,090,382 39%



Utilities 1,081,200 1,081,200 389,898 6,412 36%



Rahovec 11,438,701 11,720,449 5,296,283 862,558 45%



Utilities 295,000 295,000 154,359 1,013 52%


Capital Expenditures 3,730,710 3,964,829 1,489,133 791,344 38%

Suhareka 13,561,333 14,141,786 5,171,671 1,783,490 37%



Utilities 207,000 209,910 115,256 2,116 55%



Malisheva 12,298,280 12,105,884 5,644,413 1,073,643 47%



Utilities 305,000 305,000 150,372 518 49%



Mamusha 1,403,570 1,478,564 507,161 349,884 34%



Utilities 23,000 23,000 12,994 187 56%



Deqan 7,313,893 7,367,204 3,901,114 147,931 53%



Utilities 127,630 127,630 72,465 - 57%



Gjakove 20,268,994 20,673,488 9,440,261 1,687,474 46%



Utilities 604,499 611,681 298,474 2,975 49%



Istog 8,578,023 8,989,764 3,439,274 1,096,317 38%



Utilities 135,338 161,835 85,067 2,106 53%



Kline 8,346,381 8,712,892 4,236,244 389,353 49%



Utilities 151,258 171,270 103,769 761 61%



24


Nr 05/L-001



1 2 3 4 5 6=4/3

Peje 21,125,278 21,837,156 9,596,680 1,006,712 44%



Utilities 606,919 606,944 392,555 6,694 65%



Junik 1,285,347 1,285,347 616,623 18,680 48%



Utilities 30,000 30,000 18,988 705 63%



Leposaviq 2,983,842 4,440,508 420,019 13,334 9%



Utilities 42,186 60,000 - - 0%


Capital Expenditures 1,153,159 867,626 - - 0%

Mitrovice 15,733,116 15,993,011 7,102,706 180,286 44%



Utilities 465,000 465,000 218,307 58 47%



Skenderaj 11,385,288 11,342,360 4,922,296 1,565,203 43%



Utilities 212,540 212,540 115,428 1,556 54%



Vushtrri 14,625,419 15,118,840 5,779,836 2,793,162 38%



Utilities 222,242 223,341 118,957 401 53%



Zubin potok 1,950,546 2,815,788 482,578 10,000 17%



Utilities 34,394 63,062 - - 0%



Zveqan 1,828,627 2,741,084 361,422 3,237 13%

Wages and Salaries 837,820 2,046,000 340,499 - 17%


Utilities 14,700 60,000 847 - 1%



Mitrovica North Administration Office 4,078,656 6,624,622 930,483 4,178 14%

Wages and Salaries 2,520,000 5,046,140 829,824 14 16%


Utilities 39,072 146,927 9,465 - 6%



25


Nr 05/L-001



1 2 3 4 5 6=4/3

Gjilan 21,839,768 22,681,068 9,816,384 294,326 43%



Utilities 562,200 617,291 327,443 230 53%



Kaqanik 6,858,434 7,010,597 2,935,769 694,731 42%



Utilities 141,000 141,000 45,545 723 32%



Kamenice 7,731,551 8,178,651 3,846,621 133,761 47%



Utilities 160,700 178,672 95,548 2,205 53%



Novoberd 2,012,379 2,105,090 945,333 6,920 45%



Utilities 51,000 51,000 15,236 2,649 30%


Capital Expenditures 104,415 196,827 28,730 64 15%

Shterpc 3,012,098 3,098,027 1,505,223 14,958 49%



Utilities 96,625 96,625 30,656 - 32%



Ferizaj 25,659,532 26,238,490 11,052,706 1,114,919 42%



Utilities 442,680 442,680 237,408 22 54%



Viti 9,934,487 10,174,889 4,031,733 477,455 40%



Utilities 200,862 200,862 100,907 8,966 50%



Partesh 809,397 945,044 422,812 8,771 45%



Utilities 12,013 40,013 11,091 - 28%

Subsidies and Transfers - 2,000 1,150 - 58%


Hani i elezit 2,051,844 2,096,087 905,801 81,838 43%



Utilities 37,817 45,639 28,702 173 63%



26


Nr 05/L-001



1 2 3 4 5 6=4/3

Kllokot 794,796 794,796 367,594 15,550 46%



Utilities 17,200 17,200 10,651 - 62%



Ranillug 1,268,202 1,336,569 594,907 29,640 45%



Utilities 20,000 30,029 15,471 - 52%



Total local level 412,185,430 452,119,356 175,667,339 29,862,820 39%

Debt Servicing 44,651,179 44,651,179 18,724,371 - 42%

Total 1,718,057,116 1,759,326,705 678,670,613 99,225,899 39%

Note: Payments from donor designated grants and trust funds are not included in Total payments.

27

Annex 4: Economic classification of expenditures for Budget Organisations covering the January-June period

Description 2013 2014 2015

Difference in %

(2015/2014)

Full-time monthly salaries 1,766,237 2,112,055 2,574,769 22%

Personal Income withhold tax 157,111 187,266 232,572 24%

Pension Contribution-employee 101,229 121,018 145,724 20%

Pension Contribution-employer 101,229 121,018 145,724 20%

Travel costs 185,886 140,078 184,736 32%

Utilities 99,339 80,660 111,177 38%

Telecommunication services 48,031 25,759 43,810 70%

Expenditures for services 21,127 22,182 23,499 6%

Purchase of furn&equip. less than 1000 10,970 - 1,666 0%

Other purchases, Goods and Services 74,789 19,504 31,677 62%

Fuel & combustibles 104,225 18,144 11,971 -34%

Advance accounts - - 439 0%

Registration&insurance services - - 710 0%

Maintenance 108,249 123,650 115,942 -6%

Marketing costs 20,599 20,275 17,543 -13%

Representation costs 49,170 30,128 41,293 37%

Expenditures-court decisions - - 1,109 0%

Subsidies 4,513,500 5,800 18,300 216%

Transfers - - 9,400 0%

Equipment (syst.val>1000) 1,700 54,516 20,755 -62%

Other Capital 230,426 - - 0%

Assembly 7,593,816 3,082,051 3,732,818 21%

Full-time monthly salaries 179,713 257,081 294,018 14%




Travel costs 144,615 190,997 135,199 -29%

Utilities 6,744 4,597 4,535 -1%

Telecommunication services 18,171 32,003 21,181 -34%

Expenditures for services 24,936 29,373 23,348 -21%

Purchase of furn&equip. less than 1000 31,179 6,595 98 -99%



Advance accounts - - - 0%

Registration&insurance services 2,171 2,228 570 -74%

Maintenance 29,075 22,016 32,629 48%

Rent 2,400 2,400 2,400 0%

Marketing costs 768 2,088 2,450 17%

Representation costs 25,174 35,891 28,429 -21%

Expenditures-court decisions - - 120 0%

Subsidies 13,345 12,411 23,401 89%

Buildings - - 9,733 0%

Office of the President 622,414 721,664 704,061 -2%





Travel costs 619,569 393,041 422,990 8%

Utilities 67,098 65,513 78,314 20%



28

Purchase of furn&equip. less than 1000 48,592 83,457 45,599 -45%



Advance accounts 3,547 17,232 1,494 -91%

Financial Service 36 475 - -100%

Registration&insurance services 28,862 36,882 34,516 -6%

Maintenance 72,534 83,022 84,039 1%

Rent 1,650 1,320 2,000 52%

Marketing costs 40,226 41,346 31,807 -23%


Expenditures-court decisions 5,436 18,527 6,275 -66%

Subsidies 502,832 909,045 92,000 -90%

Transfers 10,645 29,487 31,620 7%

Equipment (syst.val>1000) 68,822 - - 0%

Transport vehicles - 48,604 - -100%

Other Capital 467,868 228,386 429,549 88%

Office of the Prime Minister 3,911,593 4,531,958 3,850,694 -15%





Travel costs 296,742 203,447 144,766 -29%

Utilities 240,287 200,161 185,040 -8%




Other purchases, Goods and Services 534,886 396,385 249,354 -37%


Advance accounts 1,024 - 2 0%

Financial Service 88,908 78,895 95,050 20%


Maintenance 427,622 362,080 387,303 7%

Rent 386,333 371,702 181,152 -51%

Marketing costs 28,340 25,974 13,985 -46%



Subsidies 4,854,685 90,674 44,368 -51%

Transfers 105,254 717,173 366,905 -49%

Payments-court decisions - - 303,001 0%

Buildings 948,719 869,840 8,254 -99%

Equipment (syst.val>1000) 127,080 30,178 75,244 149%

Intangible assets - 127,899 33,977 -73%

Ministry of Finance 14,205,831 11,792,272 9,921,553 -16%





Travel costs 51,954 30,947 15,177 -51%

Utilities 693,336 758,851 1,007,676 33%








Maintenance 220,857 277,936 331,680 19%

Rent 2,700 2,700 2,700 0%

29

Marketing costs 5,803 4,165 7,959 91%


Expenditures-court decisions 83 183,685 233,392 27%

Subsidies 20,500 7,230 20,800 188%

Buildings 1,643,028 4,478,391 2,486,270 -44%

Construction of roads - 116,422 75,665 -35%

Supply with electricity,gener.transmission 4,097 40,971 9,940 -76%



Capital transfers-non-public entities 734,084 - - 0%


Ministry of Public Administration 5,752,671 8,187,678 6,949,380 -15%





Travel costs 61,805 71,847 46,562 -35%

Utilities 59,268 53,494 54,073 1%


Expenditures for services 421,918 1,122,525 1,280,655 14%

Purchase of furn&equip. less than 1000 44,699 17,903 47,018 163%



Advance accounts - 973 880 -10%


Maintenance 38,798 51,443 44,544 -13%

Rent 51,301 38,834 48,856 26%

Marketing costs 69,991 41,350 33,024 -20%


Expenditures-court decisions 2,953 1,375 34,169 2385%

Tax 5,063 3,463 4,882 41%

Subsidies 5,777,591 6,968,065 828,154 -88%

Transfers - 181,161 - -100%

Subsidies for farmers - 1,157,640 14,426,103 1146%

Rural Development Grants - 178,399 4,484,532 2414%

Transport vehicles 35,275 - - 0%

Other Capital 215,091 165,720 37,309 -77%

Minis. of Agric. Forest. and Rur. Development 7,634,028 11,110,880 22,526,894 103%





Travel costs 161,962 128,091 87,793 -31%

Utilities 50,050 47,422 28,562 -40%






Advance accounts 3,793 1,632 3,287 101%


Maintenance 30,827 55,949 39,522 -29%

Rent 5,170 3,207 1,720 -46%

Marketing costs 45,749 25,563 7,926 -69%


Expenditures-court decisions - 11,546 3,047 -74%

Tax - - 170 0%

Subsidies - 920,000 10,750 -99%

30

Buildings - - 82,238 0%

Construction of roads 16,876 - - 0%

Supply with electricity,gener.transmission 299,393 - - 0%

Equipment (syst.val>1000) - 124,817 - -100%

Other Capital 314,408 2,205 3,995 81%

Ministr.e Tregt.Indust. 1,647,285 2,284,943 1,082,488 -53%





Travel costs 65,221 56,839 21,245 -63%

Utilities 63,444 107,111 103,851 -3%








Maintenance 3,761,430 3,338,890 3,630,395 9%

Rent 84,246 86,425 94,230 9%

Marketing costs 9,892 13,443 16,426 22%



Subsidies 733,093 703,397 60,019 -91%

Payments-court decisions - 16,476 - -100%

Construction of roads 106,936,152 51,380,182 41,211,828 -20%

Ministry of Infrastructure 112,677,819 56,717,335 46,145,463 -19%

Full-time monthly salaries 15,626,282 21,509,685 3,203,344 -85%

Personal Income withhold tax 882,484 1,322,382 204,469 -85%

Pension Contribution-employee 868,883 1,201,711 178,857 -85%

Pension Contribution-employer 868,883 1,201,711 178,857 -85%

Travel costs 55,320 150,668 109,235 -27%

Utilities 2,018,190 1,637,491 94,215 -94%

Payments-court decisions 10,318 - 5,671 0%


Expenditures for services 860,079 1,027,224 267,052 -74%


Other purchases, Goods and Services 11,515,287 13,053,192 2,817,167 -78%

Fuel & combustibles 1,005,407 828,819 32,387 -96%

Advance accounts 494 (600) 4,773 -896%

Financial Service 67 87 - -100%


Maintenance 906,741 1,151,926 50,535 -96%

Rent 4,697 7,045 20 -100%

Marketing costs 35,690 20,503 8,161 -60%



Subsidies 1,920,863 3,802,527 4,249,507 12%

Buildings 582,962 697,754 387,544 -44%

Construction of roads 87,264 218,523 1,013 -100%

Equipment (syst.val>1000) 1,478,860 2,228,855 734,441 -67%

Transport vehicles 5,600 54,855 - -100%

Other Capital 388,970 423,670 2,093 -100%

Ministry of Health 39,497,041 50,950,668 12,616,990 -75%

Full-time monthly salaries 838,185 1,281,107 1,366,970 7%



31


Travel costs 72,502 100,783 101,716 1%

Utilities 108,249 160,758 178,189 11%

Payments-court decisions - 30 - -100%






Advance accounts - 3,093 - -100%

Registration&insurance services 3,070 4,041 4,602 14%

Maintenance 40,708 68,897 65,207 -5%

Marketing costs 14,988 13,355 10,632 -20%


Expenditures-court decisions 430 530 29,242 5417%

Subsidies 2,215,680 2,685,324 2,765,734 3%

Transfers 180,241 232,836 246,921 6%

Payments-court decisions 31,472 3,865 - -100%

Buildings 1,651,948 2,199,432 1,270,380 -42%


Min.Culture,Youth & Sports 5,557,403 7,262,910 6,587,783 -9%





Travel costs 329,012 420,634 336,106 -20%

Utilities 492,719 426,091 497,749 17%

Payments-court decisions 1,970 216 4,953 2194%




Other purchases, Goods and Services 1,119,793 1,238,048 1,113,125 -10%


Advance accounts 982 498 0 -100%


Maintenance 148,981 88,549 92,117 4%

Rent - 1,063 1,117 5%

Marketing costs 77,421 111,584 106,669 -4%



Subsidies 11,500 60,115 208,670 247%

Transfers 134,680 1,044,594 1,096,875 5%


Buildings 5,766,595 5,688,180 1,995,905 -65%

Equipment (syst.val>1000) 516,890 447,061 1,206,637 170%


Other Capital 299,390 2,747,948 1,907,026 -31%


Min.of Education,Science & Technol. 13,646,722 18,314,590 17,070,883 -7%





Travel costs 70,063 70,056 49,148 -30%

Utilities 209,326 201,833 202,190 0%

Payments-court decisions 2,139 2,746 3,490 27%



32




Advance accounts 13,594 14,688 352 -98%


Maintenance 99,624 72,951 84,632 16%

Rent 100,854 40,007 7,178 -82%

Marketing costs 15,623 13,855 10,522 -24%



Subsidies 412,562 935,135 185,538 -80%

Transfers 106,112,740 122,759,648 146,572,569 19%

Buildings 190,612 93,106 63,067 -32%


Other Capital - 76,414 - -100%

Min.of Labour and Social Welfare 109,857,108 127,536,935 150,628,775 18%





Travel costs 100,570 90,081 68,734 -24%

Utilities 27,035 20,527 23,132 13%







Advance accounts 1,936 174 - -100%

Financial Service - 3 - -100%


Maintenance 44,671 39,290 29,167 -26%

Rent 8,599 3,461 2,340 -32%

Marketing costs 40,352 42,834 15,437 -64%



Buildings - - 466,655 0%

Construction of roads - - 287,714 0%

Equipment (syst.val>1000) 283,344 - 49,000 0%


Other Capital 1,763,027 3,429,926 99,073 -97%

On-going investments - - 427,280 0%

Land 22,508,039 9,829,910 18,231,806 85%


Min.of Environment & Spatial Planning 25,776,701 14,547,393 20,863,938 43%





Travel costs 5,186 16,112 15,538 -4%

Utilities 10,929 14,140 7,177 -49%

Payments-court decisions 4,686 - - 0%






Advance accounts - 233 - -100%

33


Maintenance 19,063 18,059 21,360 18%

Marketing costs 1,191 1,992 - -100%


Expenditures-court decisions 13,402 80 221 176%

Subsidies 136,219 134,069 64,788 -52%

Buildings 876,849 2,904,846 1,489,455 -49%




Capital transfers-non-public entities 993,739 1,107,247 667,900 -40%

Payments-court decisions - 26,728 139,478 422%

Minis. For Communities and Return 2,670,320 4,913,780 2,810,984 -43%





Travel costs 34,548 35,473 21,680 -39%

Utilities 9,363 7,412 5,752 -22%


Expenditures for services 20,599 8,440 759 -91%




Advance accounts 129 2,578 10,003 288%


Maintenance 14,456 12,688 16,897 33%

Marketing costs 5,573 15,303 315 -98%


Expenditures-court decisions - 20,000 - -100%

Subsidies 209,338 130,811 66,096 -49%


Buildings 15,955 - - 0%




Min. of Local Gov.Adminis. 864,524 811,937 628,123 -23%





Travel costs 55,514 75,347 103,437 37%

Utilities 13,797 14,792 24,990 69%


Expenditures for services 1,276,007 1,073,451 1,675,935 56%



Fuel & combustibles 18,667 13,607 14,243 5%



Maintenance 39,000 24,946 29,667 19%

Rent - 1,676 - -100%

Marketing costs 17,432 18,521 7,427 -60%



Subsidies 21,987,147 8,834,686 7,591,253 -14%

Other Capital 37,286 43,110 - -100%

Capital transfers - public entities 1,325,648 281,544 670,800 138%

34

Ministry of Economic Development 25,210,332 10,912,068 10,727,819 -2%


Personal Income withhold tax 1,048,671 1,570,274 1,896,444 21%

Pension Contribution-employee 1,088,248 1,495,106 1,683,281 13%

Pension Contribution-employer 1,088,248 1,495,106 1,683,281 13%

Travel costs 394,418 362,410 418,559 15%

Utilities 795,566 813,442 857,330 5%





Other purchases, Goods and Services 1,844,200 2,868,024 3,553,991 24%

Fuel & combustibles 2,865,915 1,986,155 1,926,506 -3%



Maintenance 1,112,027 1,076,472 893,774 -17%

Rent 246,919 229,034 131,993 -42%

Marketing costs 21,311 11,852 17,682 49%


Expenditures-court decisions 410 177,904 7,052 -96%

Tax - - 8,859 0%

Subsidies 243,919 231,014 116,821 -49%

Transfers 147,071 181,628 237,250 31%

Buildings 297,647 336,185 114,483 -66%

Construction of roads 16,977 - 10,029 0%

Supply with electricity,gener.transmission 10,110 - 8,784 0%

Equipment (syst.val>1000) 2,489,882 976,456 886,386 -9%

Transport vehicles 832,176 - 2,508,520 0%

Other Capital 224,489 368,631 276,410 -25%


Min.of Internal Affairs 35,757,861 42,099,030 48,567,027 15%





Travel costs 119,189 60,873 35,846 -41%

Utilities 416,635 478,051 597,549 25%








Financial Service 65 62 837 1261%


Maintenance 89,107 61,559 64,961 6%

Rent 26,487 21,690 14,619 -33%

Marketing costs 5,859 4,061 1,818 -55%



Subsidies 2,200 - - 0%

Buildings - - 201,326 0%


Other Capital 114,132 214,882 - -100%


Ministry of Justice 6,922,817 8,208,779 9,216,414 12%


35




Travel costs 727,151 588,456 272,873 -54%

Utilities 137,040 138,219 107,745 -22%



Expenditures for services 1,889,743 1,143,444 1,149,164 1%





Financial Service 13,344 15,946 11,511 -28%


Maintenance 73,494 53,973 56,719 5%

Rent 1,494,240 1,667,497 2,012,711 21%

Marketing costs 15,343 5,062 2,653 -48%


Expenditures-court decisions 42 - - 0%

Subsidies 56,321 64,500 56,302 -13%



Ministry of Foreign Affairs 7,378,919 7,243,937 6,845,581 -5%





Travel costs 247,047 185,306 135,178 -27%

Utilities 449,227 443,338 465,649 5%






Advance accounts 9,796 4,283 - -100%


Maintenance 603,712 879,659 559,333 -36%

Rent 5,677 4,130 8,860 115%

Marketing costs 25,514 24,892 12,478 -50%



Buildings 450,314 1,084,288 915,211 -16%

Construction of roads - 57,328 246,068 329%


Other Capital - 827,475 282,000 -66%

Min.of Kosovo Security Force 9,814,172 14,891,664 14,602,263 -2%





Travel costs 276,445 206,680 149,781 -28%

Utilities 2,625 4,984 2,588 -48%






Advance accounts 1,570 - 11,261 0%

36


Maintenance 5,928 5,133 3,784 -26%

Rent 8,400 8,400 11,683 39%

Marketing costs 28,854 155,738 90,476 -42%


Subsidies 49,428 49,774 16,740 -66%

Ministry of European Integration 731,458 866,057 706,549 -18%





Travel costs 190,292 123,244 154,640 25%

Utilities 3,931 3,399 5,109 50%






Advance accounts 1,771 - - 0%

Financial Service - - 590 0%

Registration&insurance services 139 - - 0%

Maintenance 2,057 1,595 2,645 66%

Rent 10,230 32,703 1,600 -95%

Marketing costs 12,575 27,286 5,791 -79%


Subsidies 26,400 86,664 3,969 -95%

Ministry of Diaspora 542,210 742,691 564,323 -24%

Full-time monthly salaries - - 20,868,069 0%

Personal Income withhold tax - - 1,352,801 0%

Pension Contribution-employee - - 1,169,508 0%

Pension Contribution-employer - - 1,169,508 0%

Travel costs - - 16,324 0%

Utilities - - 1,765,653 0%

Telecommunication services - - 39,390 0%

Expenditures for services - - 765,315 0%

Purchase of furn&equip. less than 1000 - - 55,977 0%

Other purchases, Goods and Services - - 10,758,903 0%

Fuel & combustibles - - 678,113 0%


Financial Service - - 114 0%

Registration&insurance services - - 25,458 0%

Maintenance - - 1,205,974 0%

Rent - - 4,697 0%

Marketing costs - - 5,790 0%

Representation costs - - 11,601 0%


Buildings - - 234,875 0%


Equipment (syst.val>1000) - - 953,919 0%

Other Capital - - 7,680 0%


University hospital and Clinic Service - - 41,467,588 0%





Travel costs 3,564 2,050 3,411 66%

Utilities 7,210 1,091 807 -26%

37



Purchase of furn&equip. less than 1000 98 67 - -100%

Other purchases, Goods and Services 451 3,149 3,602 14%




Maintenance 3,807 4,014 1,674 -58%

Rent 17,068 - - 0%

Marketing costs - - 350 0%


Expenditures-court decisions - 5 - -100%

Tax 1,782 - - 0%

Public Proc. Regulatory Commission 124,203 146,155 201,330 38%





Travel costs 16,342 36,094 28,605 -21%

Utilities 2,149 1,744 1,129 -35%







Registration&insurance services - 10,900 9,060 -17%

Maintenance 2,659 1,821 2,338 28%

Marketing costs 27,171 335 25,586 7538%


Expenditures-court decisions 1,767 - - 0%

Arts and Science Academy 437,097 481,680 584,184 21%





Travel costs 26,126 26,756 21,266 -21%

Utilities 7,659 5,925 5,431 -8%






Advance accounts - - 2,582 0%


Maintenance 980 1,881 1,544 -18%

Rent 30,000 28,500 28,500 0%

Marketing costs 532 300 666 122%



Elec. Com and Post regulatory Authority 268,061 275,364 285,823 4%





Travel costs 8,168 2,740 4,692 71%

Utilities 1,661 1,403 1,029 -27%


38


Expenditures for services 875 1,907 5,262 176%

Purchase of furn&equip. less than 1000 1,879 640 250 -61%





Maintenance 5,308 7,559 8,412 11%

Marketing costs 870 90 2,405 2572%


Anti-Corruption Agency 154,042 207,145 232,855 12%





Travel costs 27,111 15,150 19,050 26%

Utilities 11,681 11,595 12,331 6%






Advance accounts - 1,200 - -100%


Maintenance 6,069 9,124 10,162 11%

Rent 27,000 24,570 24,570 0%

Marketing costs 2,420 1,090 2,520 131%


Tax - 2,430 2,430 0%

Equipment (syst.val>1000) 9,888 5,880 - -100%


Energy Regulatory Authority 257,440 272,068 277,917 2%





Payments for court decisions - - - 0%

Travel costs 13,582 5,105 - -100%

Utilities 53,642 44,374 52,175 18%



Purchase of furn&equip. less than 1000 10,097 453 19,540 4218%





Maintenance 53,662 25,498 33,568 32%

Rent 197,794 197,341 209,759 6%

Marketing costs 152,701 74,535 3,231 -96%

Representation costs 2,096 885 976 10%


Subsidies 36,384 25,097 49,033 95%


Privatisation Agency of Kosovo 2,445,239 2,506,738 2,858,841 14%





39

Travel costs 3,079 2,988 6,468 116%

Utilities 921 1,559 678 -57%



Purchase of furn&equip. less than 1000 266 3,986 1,423 -64%





Maintenance 8,954 7,242 5,677 -22%

Rent 432 750 650 -13%

Marketing costs 430 870 846 -3%

Representation costs 598 313 488 56%

Procurement Review Body 100,059 119,513 138,872 16%





Travel costs 2,205 - 42 0%

Utilities 6,829 7,738 7,942 3%



Purchase of furn&equip. less than 1000 660 - - 0%





Maintenance 3,379 6,782 2,495 -63%

Rent 13,228 13,629 12,795 -6%




Legal Aid Committee 128,243 133,717 138,982 4%


Mëd.deleg.ne kuvendtarir.komi - - 500 0%




Travel costs 74,685 41,619 32,809 -21%

Utilities 491,756 526,197 639,202 21%

Payments-court decisions 59,193 11,615 1,001 -91%








Maintenance 274,628 366,840 311,034 -15%

Rent 123 21 38 83%

Marketing costs 23,484 1,091 934 -14%



Subsidies 42,968 17,736 4,403 -75%

Transfers 558,750 634,554 1,032,600 63%

Buildings - 82,082 118,452 44%


Other Capital 36,090 992,800 69,337 -93%

40

University of Prishtina 11,338,059 14,734,857 13,872,438 -6%





Travel costs 52,114 44,292 38,624 -13%

Utilities 5,170 3,718 1,346 -64%








Maintenance 24,609 25,522 32,162 26%

Rent 5,400 5,400 5,400 0%

Marketing costs 5,254 5,862 7,567 29%




Counstitutional Court of Kosovo 685,953 732,147 736,570 1%

Full-time monthly salaries 40,060 41,533 41,259 -1%




Travel costs 15,333 13,694 1,746 -87%

Utilities 2,033 1,083 636 -41%


Expenditures for services 2,933 311 272 -13%


Advance accounts 100 - 161 0%

Maintenance 726 1,373 2,243 63%




Kosovo Competition Commission 77,726 71,594 60,037 -16%





Travel costs 13,344 22,942 11,020 -52%

Utilities 12,664 10,066 12,169 21%








Maintenance 11,301 22,860 26,337 15%

Marketing costs 1,207 1,329 1,099 -17%


Subsidies - 100,584 8,634 -91%

Buildings 329,907 334,226 - -100%

Supply with electricity,gener.transmission - 27,924 - -100%

Equipment (syst.val>1000) 17,957 25,661 52 -100%

Machinery - 1,729 - -100%

Other Capital - - - 0%

41

Kosovo Inteligence Agency 1,887,668 2,318,079 1,901,342 -18%





Travel costs 6,886 7,243 3,940 -46%

Utilities 1,232 1,044 1,121 7%



Purchase of furn&equip. less than 1000 80 - - 0%

Other purchases, Goods and Services 244 - - 0%



Registration&insurance services 284 1,000 946 -5%

Maintenance 3,949 1,343 1,395 4%

Rent 13,645 13,645 13,645 0%

Representation costs 842 407 - -100%

Tax 1,349 1,349 1,349 0%

Kos. Cult. Heritage Council 65,809 61,130 63,210 3%


Personal Income withhold tax 3,121 4,586 4,401 -4%

Pension Contribution-employee 2,192 3,097 2,991 -3%

Pension Contribution-employer 2,192 3,097 2,991 -3%

Travel costs 13,691 11,435 12,014 5%

Utilities 462 735 445 -39%


Expenditures for services 1,519 7,330 - -100%

Other purchases, Goods and Services - 6,253 29 -100%

Fuel & combustibles 2,352 2,002 448 -78%


Maintenance 2,572 3,377 2,854 -15%




Complaint&Appeals Election Comm. 70,624 101,655 84,777 -17%

Subsidies - 4,424,000 4,884,250 10%

Radio Televsion of Kosovo - 4,424,000 4,884,250 10%





Travel costs 6,474 6,183 9,591 55%

Utilities 1,846 1,426 1,089 -24%


Expenditures for services 1,721 235 110 -53%

Purchase of furn&equip. less than 1000 473 1,460 269 -82%

Other purchases, Goods and Services 241 1,781 2,327 31%



Registration&insurance services 885 524 548 5%

Maintenance 3,310 3,599 4,544 26%



Ind. Oversight Review Board for CS 98,239 127,936 137,631 8%





42

Travel costs 21,677 33,321 33,118 -1%

Utilities 81,371 77,470 86,207 11%








Maintenance 24,288 29,236 45,291 55%

Rent 36,373 41,080 47,476 16%

Marketing costs 5,232 3,446 1,423 -59%



State Prosecutor 2,077,826 2,777,961 3,361,233 21%





Travel costs 2,329 8,906 6,569 -26%

Utilities 4,455 1,640 743 -55%



Purchase of furn&equip. less than 1000 8,296 9,602 - -100%




Registration&insurance services - 239 - -100%

Maintenance 4,461 2,561 4,958 94%

Rent 25,454 8,700 - -100%

Marketing costs 5,950 703 - -100%


State Age. Protect. of Personal Data 145,054 157,735 168,876 7%

Full-time monthly salaries - 16,483 28,888 75%

Personal Income withhold tax - 1,133 1,859 64%

Pension Contribution-employee - 927 1,618 75%

Pension Contribution-employer - 927 1,618 75%

Travel costs - - 4,562 0%

Utilities - 256 7,194 2709%

Telecommunication services - 740 1,140 54%

Expenditures for services - 4,205 3,513 -16%

Other purchases, Goods and Services - 727 - -100%

Fuel & combustibles - 1,114 1,967 77%



Maintenance - 248 1,234 398%

Marketing costs - 1,179 563 -52%

Representation costs - 437 940 115%

Buildings - - 218,874 0%


Other Capital - - 220,119 0%

Intangible assets - - 837 0%

Ag.for Management of Memorials of Kosovo - 28,377 504,630 1678%





Travel costs 33,844 17,132 33,006 93%

43

Utilities 15,069 12,774 13,023 2%








Maintenance 12,836 11,533 8,055 -30%

Rent 88,312 93,569 93,951 0%

Marketing costs 1,320 280 220 -21%

Representation costs 1,617 347 283 -19%

Intangible assets - 2,595 - -100%

Office of the Auditor General 755,777 980,288 996,417 2%





Travel costs 9,149 9,018 10,306 14%

Utilities 3,111 2,606 2,062 -21%


Expenditures for services 2,494 - 1,332 0%






Maintenance 2,870 2,784 2,358 -15%

Rent 20,685 17,500 20,370 16%


Representation costs 223 117 41 -65%

Expenditures-court decisions 827 248 - -100%

Water and Waste Regulatory Office 130,331 139,005 144,885 4%





Travel costs 10,668 20,461 12,902 -37%

Utilities 3,223 3,290 2,776 -16%



Purchase of furn&equip. less than 1000 - 1,068 - -100%





Maintenance 1,791 2,922 2,306 -21%

Rent 14,625 9,750 9,750 0%




Railway Regulatory Office 108,812 124,844 110,005 -12%





Travel costs 34,024 26,631 12,320 -54%

Utilities 6,804 4,151 4,049 -2%

44








Maintenance 3,777 4,224 3,281 -22%

Rent 21,000 21,000 21,000 0%

Marketing costs 215 - 175 0%


Civil Aviation Authority 329,673 389,503 391,611 1%





Travel costs 16,435 23,834 10,795 -55%

Utilities 11,691 10,678 11,573 8%








Maintenance 14,314 8,469 11,444 35%

Rent 30,348 30,348 35,945 18%

Marketing costs 1,100 523 2,088 299%


Expenditures-court decisions 20,878 1,373 982 -28%


Independent Comm Mines and Min. 420,410 445,410 465,088 4%





Travel costs 24,228 16,014 11,089 -31%

Utilities 8,297 9,744 15,877 63%








Maintenance 10,671 55,426 79,668 44%

Rent 22,177 37,769 37,851 0%

Marketing costs 1,480 2,199 665 -70%

Representation costs 1,803 4,323 369 -91%

Expenditures-court decisions 4,897 1,683 - -100%


Independent Media Commission 258,925 533,350 378,066 -29%





Travel costs 29,047 31,609 33,521 6%

Utilities 15,645 23,781 19,412 -18%

45


Expenditures for services 11,555 1,063,969 55,583 -95%

Purchase of furn&equip. less than 1000 240 3,548 - -100%





Maintenance 4,103 17,771 12,277 -31%

Rent 5,027 36,246 2,598 -93%

Marketing costs 4,524 4,233 27,919 560%



Subsidies 1,938,530 2,086,090 2,027,783 -3%

Central Election Committee 2,231,362 3,711,106 2,576,826 -31%





Travel costs 16,205 12,560 16,131 28%

Utilities 9,927 8,006 6,113 -24%



Purchase of furn&equip. less than 1000 - 661 2,950 346%





Maintenance 4,535 3,100 3,489 13%

Rent 28,799 28,253 28,253 0%



Tax 2,848 2,794 2,794 0%

Ombudsperson 298,767 363,493 399,376 10%





Travel costs 12,688 14,108 10,039 -29%

Utilities 7,500 5,163 6,138 19%



Purchase of furn&equip. less than 1000 2,875 134 874 553%





Maintenance 3,977 4,895 7,415 51%

Rent 37,558 37,558 37,558 0%

Marketing costs 9,384 11,643 8,753 -25%

Representation costs 919 3,722 1,719 -54%

Kosovo Judicial Institute 178,098 298,517 269,747 -10%

Expenditures for services - - 2,400 0%

Kosovo Central Banking Authority - - 2,400 0%





Travel costs 40,484 74,712 69,704 -7%

46

Utilities 233,725 228,662 207,214 -9%








Maintenance 124,664 107,028 88,279 -18%

Rent 99,160 128,093 75,710 -41%

Marketing costs 1,466 1,387 370 -73%


Expenditures-court decisions 14,650 830 4,800 478%

Tax - 9,764 6,046 -38%


Buildings 202,258 266,696 59,783 -78%


Kosovi Judicial Council 6,642,460 8,164,442 8,416,956 3%





Travel costs 4,661 2,519 2,462 -2%

Utilities 66,176 54,208 39,318 -27%



Purchase of furn&equip. less than 1000 2,454 321 492 53%




Financial Service 372 209 260 24%


Maintenance 50,598 30,261 17,611 -42%

Rent 93,910 84,079 80,416 -4%

Marketing costs 1,293 518 - -100%

Tax 757 8,661 7,930 -8%


Kosovo Property Agency 756,832 802,126 815,336 2%





Travel costs 4,358 1,781 4,152 133%

Utilities 81,897 117,790 85,945 -27%

Payments-court decisions - - 47 0%








Maintenance 34,837 20,933 26,500 27%

Marketing costs 8,709 3,538 4,183 18%



Subsidies 120,702 147,756 126,445 -14%

Buildings 6,903 4,503 45,000 899%

47



Transport vehicles - 14,290 11,980 -16%

Other Capital 194,407 220,089 22,325 -90%



Gllogovc 3,478,748 4,807,166 4,899,103 2%





Travel costs 16,145 21,346 20,954 -2%

Utilities 88,717 74,012 67,240 -9%








Maintenance 17,975 16,863 19,474 15%

Rent 33,500 19,640 52,670 168%

Marketing costs 1,505 490 960 96%

Representation costs 3,241 575 11,014 1816%


Subsidies 11,820 161,360 109,470 -32%

Transfers 32,998 125,250 78,166 -38%

Rural Development Grants - - 2,497 0%

Buildings 63,060 127,232 86,792 -32%

Construction of roads 19,679 124,354 139,373 12%



Other Capital 260,892 204,435 127,020 -38%

Land 2,894 4,851 24,048 396%


Fushe Kosovo 2,149,391 2,949,723 3,184,407 8%





Travel costs 13,197 5,778 44,540 671%

Utilities 84,937 99,067 92,980 -6%

Payments-court decisions - - - 0%

Telecommunication services 3,503 918 24,539 2574%





Advance accounts 508 - - 0%


Maintenance 29,527 48,446 40,500 -16%

Marketing costs 10,011 1,230 1,508 23%



Subsidies 86,193 57,800 49,180 -15%

Transfers 21,050 23,100 39,146 69%

Buildings 74,754 - 86,400 0%


48


Other Capital 98,973 119,695 19,655 -84%

Capital transfers - public entities - 300 - -100%

Capital transfers-non-public entities - 7,183 - -100%


Lipjan 3,706,701 4,603,907 5,637,236 22%





Travel costs 6,276 2,795 8,573 207%

Utilities 49,283 49,804 55,226 11%









Maintenance 5,475 36,869 46,273 26%

Marketing costs 1,429 1,104 1,025 -7%



Subsidies 11,940 18,366 37,360 103%

Transfers 22,708 14,799 14,973 1%



Other Capital 14,044 46,683 - -100%

Land - - 45,186 0%

Obiliq 1,372,066 1,796,771 2,347,796 31%


Punt.me kont(jo në list.e pag) - - 1,972 0%




Travel costs 2,802 4,252 13,355 214%

Utilities 151,303 152,248 155,302 2%






Advance accounts 1,630 720 191 -74%


Maintenance 65,793 13,717 15,136 10%

Rent 579 - 750 0%

Marketing costs 10,540 5,966 2,271 -62%

Representation costs 1,151 837 2,907 247%


Subsidies 88,773 109,488 148,058 35%

Transfers 60,249 11,300 120,720 968%

Buildings 20,933 41,083 - -100%

Construction of roads 600,228 1,042,521 653,324 -37%

Equipment (syst.val>1000) - 6,444 43,525 575%

Other Capital 107,649 84,794 1,960 -98%


Podujevo 5,295,752 7,023,977 7,106,103 1%

49





Travel costs 59,394 15,040 75,760 404%

Utilities 761,411 824,560 1,057,131 28%

Payments-court decisions 1,447 - - 0%


Expenditures for services 686,345 732,487 1,248,928 71%




Advance accounts 1,856 21 98 361%


Maintenance 569,492 1,073,303 854,885 -20%

Marketing costs 17,784 5,134 15,261 197%



Subsidies 809,644 195,183 186,905 -4%

Transfers 152,285 77,163 285,953 271%


Buildings 618,182 1,076,079 742,832 -31%

Construction of roads 3,755,175 1,018,087 2,318,237 128%


Transport vehicles - - 146,910 0%

Other Capital 3,366,383 865,770 167,004 -81%

Land 546,988 702,000 776,359 11%

Capital transfers-non-public entities - - 53,713 0%

Payments-court decisions - 1,664,033 540,622 -68%

Animals-assist in safety protection - - 25,179 0%

Prishtina 22,588,226 21,997,335 24,191,466 10%





Travel costs 7,758 5,486 3,622 -34%

Utilities 59,857 50,219 69,791 39%








Maintenance 49,172 41,507 33,245 -20%

Marketing costs 5,796 3,293 1,802 -45%


Expenditures-court decisions 2,000 - 1,865 0%

Subsidies 48,415 57,125 52,268 -9%

Buildings - - 87,058 0%


Supply with electricity,gener.transmission 14,457 20,224 24,696 22%


Other Capital 68,925 108,329 23,685 -78%

Land - - 21,674 0%

Intangible assets - - 6,997 0%

Shtime 2,158,481 2,447,891 2,763,191 13%

Full-time monthly salaries 742,091 870,926 1,091,926 25%

50




Travel costs 25,461 27,465 18,614 -32%

Utilities 34,883 70,941 90,168 27%








Maintenance 29,216 33,223 91,980 177%

Rent 30,822 9,174 - -100%

Marketing costs 50 1,236 98 -92%


Expenditures-court decisions 93 1,080 - -100%

Subsidies 161,213 195,142 191,923 -2%

Buildings 7,277 - 13,359 0%

Construction of roads - 214,511 502,878 134%


Other Capital 217,625 110,071 - -100%

Land - - 42,500 0%

Capital transfers-non-public entities 19,622 - 20,000 0%

Payments-court decisions - 20,356 17,623 -13%

Graqanica 1,685,259 1,931,107 2,526,286 31%





Travel costs 14,154 10,849 12,357 14%

Utilities 55,882 52,931 56,422 7%







Maintenance 11,800 13,326 18,635 40%

Marketing costs 4,152 3,888 3,523 -9%



Subsidies 1,050 3,700 5,300 43%

Transfers 19,571 22,035 7,450 -66%

Buildings 19,528 7,694 7,700 0%




Other Capital 27,000 10,000 - -100%

Capital transfers - public entities - - 2,300 0%


Dragash 1,859,882 2,308,154 2,480,080 7%





Travel costs 56,967 35,803 45,967 28%

Utilities 337,602 352,755 389,898 11%

51






Advance accounts - - (949) 0%


Maintenance 123,386 120,756 130,932 8%

Marketing costs 18,620 18,632 18,968 2%



Subsidies 177,871 196,153 130,934 -33%

Payments-court decisions 600 - - 0%

Buildings 1,106,661 736,169 614,950 -16%



Transport vehicles 13,332 - 19,676 0%

Other Capital 1,085,988 1,400,354 1,031,028 -26%

Capital transfers - public entities 159,588 - - 0%


Prizren 13,860,634 17,444,527 16,257,722 -7%





Travel costs 10,961 9,523 12,328 29%

Utilities 170,812 127,630 154,359 21%








Maintenance 40,748 36,935 49,725 35%

Rent 2,040 2,640 2,400 -9%

Marketing costs 6,136 2,495 4,987 100%



Subsidies 58,400 47,705 62,200 30%

Transfers - 7,676 - -100%

Buildings 285,277 198,286 359,010 81%



Other Capital 528,940 468,846 206,844 -56%


Rahovec 4,117,566 4,779,450 5,296,283 11%





Travel costs 44,196 40,498 20,677 -49%

Utilities 105,123 106,810 115,256 8%






52



Maintenance 65,637 57,369 58,035 1%

Marketing costs 3,141 5,052 3,509 -31%



Subsidies 57,858 119,411 101,170 -15%

Transfers 53,540 51,530 89,323 73%

Buildings 183,733 108,322 4,381 -96%

Construction of roads 858,085 1,127,354 442,346 -61%



Other Capital 518,176 555,897 123,582 -78%





Suhareka 4,721,949 5,774,820 5,171,671 -10%





Travel costs 65,769 53,316 52,859 -1%

Utilities 134,205 136,350 150,372 10%









Maintenance 57,235 29,985 35,277 18%

Marketing costs 9,874 3,371 6,383 89%



Subsidies 11,310 2,015 20,650 925%

Transfers 42,470 57,940 30,081 -48%

Buildings 656,371 608,611 428,794 -30%




Transport vehicles 905 - - 0%

Capital transfers - public entities - 79,700 167,064 110%

Capital transfers-non-public entities 14,020 20,526 12,750 -38%


Malishevo 4,819,877 5,631,230 5,644,413 0%





Travel costs 2,879 1,541 954 -38%

Utilities 10,566 12,152 12,994 7%






53



Maintenance 313 - 2,496 0%

Marketing costs - 620 160 -74%


Expenditures-court decisions 2,459 3,201 - -100%

Subsidies 2,985 - 3,000 0%

Buildings 9,000 - 8,256 0%





Mamusha 333,568 476,702 507,161 6%





Travel costs 4,154 980 1,181 20%

Utilities 63,290 64,980 72,465 12%







Maintenance 78,886 70,938 34,941 -51%


Expenditures-court decisions - 3,269 13,680 318%

Subsidies 111,300 79,231 58,804 -26%

Buildings - 179,789 - -100%



Other Capital 328,723 398,034 69,179 -83%


Deqan 2,918,520 4,106,471 3,901,114 -5%





Travel costs 87,413 145,944 146,850 1%

Utilities 368,697 407,300 298,474 -27%






Advance accounts - 142 2,426 1605%

Financial Service 8 - - 0%


Maintenance 108,529 57,885 100,873 74%

Marketing costs 2,584 1,124 1,737 55%



Subsidies - - 178,691 0%

Transfers 225,215 221,840 23,123 -90%

Buildings 409,717 193,776 49,595 -74%


Supply with electricity,gener.transmission - - 55,947 0%

54


Other Capital 563,795 305,792 119,565 -61%


Land - - 150,000 0%


Gjakova 9,374,479 9,685,264 9,440,261 -3%





Travel costs 12,493 13,844 21,804 58%

Utilities 95,144 67,883 85,067 25%






Advance accounts 205 181 - -100%


Maintenance 46,263 18,332 41,841 128%

Rent 2,400 - - 0%

Marketing costs 9,007 5,058 8,450 67%


Expenditures-court decisions 47,352 - - 0%

Subsidies 69,696 23,883 30,098 26%

Transfers 36,160 30,068 51,649 72%

Buildings 80,757 2,759 36,546 1225%



Equipment (syst.val>1000) - 19,950 3,900 -80%

Other Capital 39,922 51,369 - -100%


Istog 2,547,542 2,933,131 3,439,274 17%





Travel costs 12,421 6,005 18,936 215%

Utilities 81,784 82,700 103,769 25%








Maintenance 40,778 34,500 55,955 62%

Marketing costs 2,317 4,899 3,305 -33%


Expenditures-court decisions 725 - 3,990 0%

Subsidies 64,130 57,699 50,096 -13%


Buildings 142,615 19,451 265,544 1265%





Other Capital 198,140 141,245 277,277 96%

55




Animals-assist in safety protection - - 4,085 0%

Klina 3,306,466 3,882,282 4,236,244 9%





Travel costs 25,172 14,987 14,555 -3%

Utilities 284,593 324,305 392,555 21%

Payments-court decisions - - - 0%






Advance accounts 292 300 273 -9%

Financial Service 13 - - 0%


Maintenance 141,115 116,251 102,160 -12%

Rent - 1,250 - -100%

Marketing costs 27,183 6,080 9,868 62%



Subsidies 229,840 81,349 155,536 91%

Transfers 79,728 72,673 91,130 25%


Buildings 201,548 36,682 89,044 143%




Other Capital 259,481 181,128 19,825 -89%

Land 3,600 67,452 118,442 76%

Capital transfers-non-public entities 88,400 21,243 69,879 229%


Peja 7,822,622 8,736,733 9,596,680 10%





Travel costs 4,833 418 1,124 169%

Utilities 15,908 13,074 18,968 45%

Payments-court decisions 242 20 20 0%



Purchase of furn&equip. less than 1000 4,438 299 - -100%





Maintenance 10,164 5,568 5,656 2%




Subsidies 3,800 5,980 1,810 -70%

Buildings 12,996 - - 0%


56


Other Capital 10,135 39,351 7,984 -80%


Junik 591,378 627,203 616,623 -2%





Telecommunication services 213 - - 0%

Expenditures for services - - 196 0%


Fuel & combustibles - - 6,666 0%

Registration&insurance services 449 - - 0%

Maintenance - - 196 0%

Leposaviq 637,551 879,048 420,019 -52%





Travel costs 19,399 16,495 13,491 -18%

Utilities 196,126 171,715 218,307 27%








Maintenance 40,713 40,110 97,313 143%

Marketing costs 6,679 11,425 5,004 -56%



Subsidies 311,745 321,300 237,836 -26%


Subsidies for farmers - - 22,290 0%

Buildings 235,331 - 83,780 0%




Other Capital 422,167 168,144 77,456 -54%


Land - - 36,500 0%


Mitrovica 5,870,089 6,336,727 7,102,706 12%





Travel costs 3,499 9,081 1,993 -78%

Utilities 87,234 81,426 115,428 42%








Maintenance 51,837 36,279 38,616 6%

57

Marketing costs 4,562 2,447 2,017 -18%



Subsidies 114,315 153,291 146,400 -4%

Buildings 48,610 298,143 57,151 -81%




Other Capital 45,421 170,990 - -100%

Capital transfers - public entities - 11,079 - -100%


Skenderaj 3,970,157 5,429,524 4,922,296 -9%





Travel costs 13,361 6,472 10,314 59%

Utilities 93,427 102,289 118,957 16%








Maintenance 31,039 32,002 55,029 72%

Marketing costs 4,111 3,597 3,969 10%



Subsidies 108,570 171,720 137,692 -20%

Buildings 8,236 155,995 - -100%




Machinery - 11,368 - -100%

Other Capital 159,244 122,426 - -100%

Land 1,128 40,162 56,450 41%


Vushtrri 4,791,146 6,227,801 5,779,836 -7%





Utilities - 109 - -100%

Telecommunication services 1,151 1,730 332 -81%

Registration&insurance services - 512 1,718 235%

Maintenance 969 10,488 - -100%

Zubin Potok 473,348 624,727 482,578 -23%





Utilities 697 813 847 4%

Telecommunication services 299 105 1,603 1430%


Purchase of furn&equip. less than 1000 1,565 - - 0%

Other purchases, Goods and Services 39 - - 0%

Fuel & combustibles 689 1,003 6,467 545%

58


Maintenance 7,019 90 940 944%

Marketing costs - - 50 0%

Representation costs 551 - - 0%

Zveqan 363,190 483,438 361,422 -25%

Full-time monthly salaries 681,846 1,304,084 715,186 -45%




Travel costs 3,730 940 2,033 116%

Utilities 17,144 8,267 9,465 14%







Registration&insurance services 1,596 467 1,508 223%

Maintenance 19,756 10,654 12,690 19%

Rent 39,094 30,000 30,000 0%

Marketing costs 100 - - 0%

Representation costs 6,181 913 839 -8%

Subsidies 15,451 8,716 4,228 -51%

Buildings 19,422 - - 0%




Mitrovica North Administration Office 1,044,817 1,638,252 930,483 -43%





Travel costs 154,438 165,856 182,217 10%

Utilities 244,951 315,638 327,443 4%

Payments-court decisions 100 - - 0%








Maintenance 208,252 241,904 232,693 -4%

Rent 20,205 28,484 26,649 -6%

Marketing costs 32,807 11,148 11,334 2%



Tax - 378 270 -29%

Subsidies 101,350 109,274 127,646 17%

Transfers 165,540 134,942 131,880 -2%

Buildings 141,786 211,732 226,257 7%






Land 239,655 274,615 45,560 -83%

Capital transfers - public entities 62,026 54,269 66,232 22%

59

Capital transfers-non-public entities - 41,000 - -100%


Gjilan 8,516,660 9,785,483 9,816,384 0.3%





Travel costs 425 320 584 83%

Utilities 41,021 52,749 45,545 -14%








Maintenance 18,982 15,040 67,330 348%

Marketing costs 5,511 2,258 1,299 -42%



Subsidies 41,138 79,899 101,883 28%

Transfers 32,980 28,710 31,409 9%

Buildings 25,151 161,551 150,000 -7%



Equipment (syst.val>1000) 518 - - 0%

Other Capital 1,859 23,630 3,099 -87%

Capital transfers - public entities - 50,000 - -100%


Kaqanik 1,902,716 2,625,925 2,935,769 12%





Travel costs 25,197 19,401 19,124 -1%

Utilities 65,318 89,530 95,548 7%








Maintenance 21,329 15,911 19,429 22%

Marketing costs 1,264 2,700 1,865 -31%



Subsidies 133,000 142,071 63,674 -55%

Buildings 74,208 31,577 12,800 -59%



Other Capital 67,645 44,295 12,989 -71%

Land 1,545 - - 0%


Kamenica 2,866,659 3,634,318 3,846,621 6%




60


Travel costs 3,676 1,102 667 -39%

Utilities 18,788 16,163 15,236 -6%



Purchase of furn&equip. less than 1000 2,688 - 812 0%





Maintenance 28,930 5,365 8,060 50%



Subsidies 15,110 5,725 2,950 -48%

Buildings 10,920 15,699 - -100%

Construction of roads 59,458 - 16,610 0%

Other Capital 2,065 1,761 12,120 588%

Novo Berdo 774,574 826,056 945,333 14%





Travel costs 3,477 4,302 2,100 -51%

Utilities 32,579 50,046 30,656 -39%








Maintenance 37,087 32,613 39,297 20%

Rent 6,930 5,098 5,680 11%

Marketing costs 2,103 2,494 1,355 -46%



Subsidies 2,172 1,800 4,000 122%

Transfers 900 550 - -100%

Buildings 14,712 4,522 3,526 -22%




Other Capital 139,050 228,643 - -100%


Shterpca 1,122,059 1,279,664 1,505,223 18%





Travel costs 27,918 26,343 37,286 42%

Utilities 210,070 219,223 237,408 8%








61

Maintenance 152,500 175,922 114,066 -35%

Rent 1,800 2,200 700 -68%

Marketing costs 21,790 27,422 20,435 -25%


Expenditures-court decisions 3,444 2,922 205 -93%

Subsidies 196,842 193,115 197,890 2%

Transfers 139,178 113,268 69,300 -39%

Buildings 138,382 377,474 357,950 -5%




Other Capital 582,201 1,403,439 729,724 -48%

Land - - 48,620 0%


Ferizaj 8,170,068 12,010,655 11,052,706 -8%





Travel costs 25,910 19,594 13,564 -31%

Utilities 79,439 104,599 99,574 -5%


Telecommunication services 807 4,823 6,764 40%







Maintenance 88,475 81,178 96,033 18%

Rent - 100 - -100%

Marketing costs 8,937 6,095 7,243 19%



Subsidies 28,550 27,130 56,904 110%

Transfers 50,020 23,720 12,110 -49%

Buildings 46,139 - 94,508 0%


Other Capital 21,050 6,186 - -100%


Viti 2,995,252 3,487,527 4,031,733 16%





Travel costs 2,988 84 - -100%

Utilities 15,099 15,982 10,092 -37%

Payments-court decisions - - 999 0%


Expenditures for services 987 4,148 829 -80%






Maintenance 4,242 2,246 1,690 -25%

Rent 2,700 - - 0%

Marketing costs - 100 - -100%

62


Expenditures-court decisions - 300 3,423 1041%

Subsidies 2,450 1,160 1,150 -1%

Buildings 10,675 - - 0%


Partesh 369,006 304,047 422,812 39%





Travel costs 2,460 6,554 6,250 -5%

Utilities 17,967 21,706 28,702 32%



Purchase of furn&equip. less than 1000 975 1,174 4,871 315%




Maintenance 7,801 7,757 14,817 91%

Marketing costs 350 4,405 1,190 -73%


Expenditures-court decisions - - - 0%

Subsidies - 1,300 1,000 -23%

Transfers 10,277 12,363 16,150 31%

Buildings - - 65,000 0%




Other Capital 6,551 14,920 - -100%

Land - 3,365 1,630 -52%


Hani i Elezit 551,882 726,492 905,801 25%





Travel costs 1,101 - - 0%

Utilities 7,317 12,266 10,651 -13%






Maintenance 3,014 850 - -100%

Rent 2,563 - - 0%




Subsidies 592 - 600 0%

Transfers 4,207 1,050 646 -39%



Kllokot 368,344 366,276 367,594 0.4%





Travel costs 2,616 3,861 1,881 -51%

63

Utilities 10,547 11,704 15,471 32%







Registration & insurance services 735 954 1,939 103%

Maintenance 2,981 9,189 12,781 39%


Representation costs 892 1,596 705 -56%


Subsidies 12,970 14,460 24,380 69%


Buildings - 13,737 16,168 18%


Other Capital 16,013 14,920 - -100%

Land 5,284 - - 0%

Ranillug 424,296 566,443 594,907 5%

Total 29,305,038 37,509,832 37,554,647 0.1%

64

Annex 5: Expenditures from Fund 22 for January-June 2015 Central level

Description Budget


Payments Commitments Progress %

1 2 3 4 5=3/2

Wages and Salaries 278,583 - - 0%

Goods and Services 805,576 222,715 27,019 28%

Utilities - - - 0%

Subsidies and Transfers 369,005 34,395 - 9%

Capital Expenditures - - - 0%

Total Central level 1,453,164 257,110 27,019 18%

Local level

Description Budget



1 2 3 4 5=3/2

Wages and Salaries 726,420 233 - 0%

Goods and Services 4,360,137 2,694,347 426,249 62%

Utilities 506,828 248,903 2,180 49%

Subsidies and Transfers 1,263,733 466,891 38,150 37%

Capital Expenditures 23,868,391 6,884,990 2,963,953 29%

Total local level 30,725,509 10,295,365 3,430,532 34%

PAK expenditures for period January-June 2015

Description Budget



1 2 3 4 5=3/2

Wages and Salaries 3,886,391 2,123,555 - 55%

Goods and Services 2,666,992 619,188 247,246 23%

Utilities 98,000 52,175 20 53%

Subsidies and Transfers 80,000 49,033 990 61%

Capital Expenditures 80,000 10,490 - 13%

Total 6,811,383 2,854,441 248,256 42%

65

Annex 6: Payments according to Court decisions and Article 39.2 of LPFMA

Payments according to Court decisions Goods and Services 634,605

Assembly 1,109

Office of the President 120

Office of the Prime Minister 6,275

Ministry of Finance 20,191

Ministry of Public Administration 34,994

Ministry of Agriculture, Forestry and Rural Development 34,169

Ministry of Trade and Industry 3,047

Ministry of infrastructure 23,110

Ministry of Health 5,384

Ministry of Culture, Youth and Sports 29,242

Ministry of Education, Science and Technology 7,801

Ministry of Labour and Social Welfare 7,040

Ministry of Environment and Spatial Planning 3,908

Ministry for Communities and Return 221

Ministry of Internal Affairs 7,052

Ministry of Justice 12,782

Ministry of Kosovo Security Forces 165,377

Hospital and Clinic Service 3,630

University of Prishtina 38,424

Kosovo Competition Authority 209

Election Complaints and Appeal Panel 838

Railway Regulatory Authority 3,309

Independent Commission for Mines and Minerals 982

Kosovo Judicial Council 4,800

Gllogovc 47,242

Lipjan 4,867

Obiliq 11,309

Podujevo 14,460

Prishtina 51,499

Shtime 1,865

Prizren 17,541

Rahovec 17,438

Suhareka 9,192

Malisheva 2,413

Deqan 13,680

Gjakove 3,341

Peje 4,446

Mitrovica 3,254

Skenderaj 1,144

Vushtrri 225

Gjilan 2,356

Kaqanik 1,277

Kamenice 1,380

Shterpc 3,133

Ferizaj 205

Viti 1,296

Partesh 3,423

Kllokot 1,959

Ranillug 1,646

66

Utilities 46,549

Ministry of Health 5,671


Ministry of Labour and Social Welfare 3,490



University of Prishtina 1,001

Gllogovc 47

Obiliq 2,088

Junik 20

Viti 1,333

Partesh 999

Subsidies and Transfers 560,859

Ministry of Finance 303,001


Kosovo Judicial Council 243,306

Klina 3,106

Peja 3,530

Ranillug 2,416

Capital Investments 2,398,028


Ministry of Culture, Youth and Sports 41,219

Ministry of Environment and Spatial Planning 58,795

Ministry for Communities and Return 139,478



Gllogovc 9,327

Fushe Kosovo 8,964

Lipjan 156,606

Prishtina 306,570

Dragash 16,245

Prizren 52,103

Rahovec 2,043

Suhareka 10,241

Malisheva 9,413

Deqan 121,047

Gjakova 23,991

Kline 36,365

Peje 341,080

Skenderaj 10,384

Gjilan 41,217

Kaqanik 48,769

Kamenice 25,281

Shterpca 274,181

Ferizaj 63,304

Total 3,640,041

Note: Regarding the costs of judicial decisions, Budget Organisations have stated that these delays in payment resulted in various contractual disputes, delays in payment by the Budget Organisations and other reasons, including lack of funds due to paying obligations from previous years, etc.

67

Payments pursuant to Article 39.2 of LPFMA /1

Goods and Services 313,338


Ministry of Education, Science and Technology 920

Gllogovc 2,025

Fushe Kosovo 3,249

Lipjan 2,685

Podujevo 7,633

Prishtina 75,669

Gjakova 1,577

Kline 3,990

Junik 1,203

Mitrovica 11,208

Vushtrri 3,430

Kllokot 1,352

Capital Investments 2,097,304



Hospital and Clinic Service 18,395

Gllogovc 11,545

Lipjan 173,608

Prishtine 234,053

Graçanica 17,623

Prizren 191,889

Rahovec 38,009

Suhareka 16,791

Deçan 61,711

Gjakova 203,314

Peja 5,500

Junik 48,305

Mitrovica 10,626

Ferizaj 339,714

Total 2,410,642 Note: 1 / Article 39.2 Payment of bills and claims for payment - LPFMA: When a person issues an invoice or request for payment to a budget organization and the amount in question is not paid for a longer period than sixty (60) day, the concerned person may submit a copy of the invoice or request for payment to the Treasury. after receiving a copy of the invoice or request for payment, the Director General of the Treasury, within thirty (30) days thereafter, makes an inquiry to the budget organization to determine whether (i) the invoice or request for payment is valid and the goods or services are supplied or works were carried out, and (ii) the relevant amount is not paid by the Budget Organization for a long period of time than sixty (60) days. If the outcome of the investigation appears to be positive, the Treasury will pay the amount in question without having to obtain prior approval of the concerned budget organization. In such cases, the Treasury is authorised to execute a notice of transfer of expenditure without prior approval of the concerned Budget Organization.

Pursuant to Article 39.2 of the Law on Public Financial Management and Accountability (LPFMA) no. 03/L-048, during this first half of the Treasury reviewed a significant number of applications for payment from the economic operators. 38 applications were processed because documents submitted to the Treasury met the conditions for payment in accordance with legislation in force. 31 applications are rejected for payment because the documentation submitted to the Treasury did not meet the requirements of LPFMA for payment. As a result of continuous monitoring of the BOs, 16 cases were paid during this half by BOs respectively payment request to economic operators. According to the analysis from the Monitoring Unit /Treasury and statements from BOs in most cases delays in payments resulted due to budget review i.e. budget cuts and the entry into an obligation by BOs without having sufficient funds for repaying obligations.

68

Annex 7: Subsidies for Publicly owned enterprises for January-June 2015

Description 2013 2014 2015 Difference in %

2015/2014

Amounts in millions of Euros

Electricity - KEK 11.64 0 0 0%

Import of electricity- social cases 4.49 2.77 4.49 62%

Central heating 2.47 2.14 0.00 -100%

Water and Waste 0.35 0.30 0.22 -27%

Trepca Mines 2.16 3.07 2.16 -30%

Trainkos 0.25 0.25 0.13 -50%

Infrakos 0.60 0.30 0.60 100%

Total 21.97 8.82 7.59 -14%

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