Annual Financial Report - rks-gov.net

Republika e Kosovës

Republika Kosova – Republic of Kosovo Qeveria – Vlada – Government

Ministria e Financave, Punës dhe Transfereve Ministarstvo za Finansije, Rada i Transfera - Ministry of Finance, Labour and Transfers

Thesari i Kosovës – Trezor Kosova - Treasury of Kosovo

Annual Financial Report

Budget of the Republic of Kosovo

For the year ending December 31, 2020

Address: Government Building, 10th floor, Nëna Terezë Street, 10000, Prishtina - Kosovo Phone / Fax: +383 38 200 34 026 / +383 38 212 362

https://mf.rks-gov.net/

I

Table of Content

Statement of receipts and payments in cash for the General Government ............................................................. 1

Consolidated statement of the comparison of budget with the execution for the General Government ................ 2

Consolidated statement of financial assets and balance of funds for the General Government ............................. 3

Notes to the financial statements ............................................................................................................................ 4

Note 1 Summary of important accounting policies ............................................................................. 4

1.1 Basis for preparation ................................................................................................................................ 4

1.2 Accounting policies ................................................................................................................................. 4

1.3 Reporting entity ....................................................................................................................................... 5

1.4 Third party payments ............................................................................................................................... 5

1.5 Cash ......................................................................................................................................................... 5

1.6 Reimbursement of outflows (payments) from previous year .................................................................. 5

1.7 Reporting currency .................................................................................................................................. 5

1.8 Reporting amounts ................................................................................................................................... 5

1.9 Date of authorisation ................................................................................................................................ 6

Note 2 Corporate Income Tax ........................................................................................................... 6

Note 3 Personal Income Tax ............................................................................................................. 6

Note 4 Property Tax .......................................................................................................................... 7

Note 5 Other Direct Taxes ................................................................................................................ 8

Note 6 Value Added Tax .................................................................................................................. 8

Note 7 Customs Duties ..................................................................................................................... 8

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

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

Note 10 Tax return ................................................................................................................................. 9

Note 11 Taxes, charges and others from BOs - Central Government ................................................. 10

Note 12 Taxes, charges and others from BOs - Local Government .................................................... 13

Note 13 Concession tax ....................................................................................................................... 15

Note 14 Royalty ................................................................................................................................... 15

Note 15 Interest income (POE credits) ................................................................................................ 15

Note 16 External state borrowing ........................................................................................................ 15

Note 17 Receipts for sub-borrowing services ...................................................................................... 16

Note 18 Internal state borrowing ......................................................................................................... 16

Note 19 Donor Designated Grants ....................................................................................................... 17

Note 20. Budget support grants ............................................................................................................ 18

Note 21. Trust deposit fund .................................................................................................................. 18

Note 22. Loan repayments by public companies .................................................................................. 19

Note 23. Dedicated revenues ................................................................................................................ 19

Note 24. PAK one-off financing ........................................................................................................... 19

II

Note 25. One-off income from the Kosovo Pension Savings Fund ...................................................... 19

Note 26. Wages and Salaries ................................................................................................................ 20

Note 27. Goods and Services ................................................................................................................ 21

Note 28. Utilities ................................................................................................................................... 24

Note 29. Subsidies and transfers ........................................................................................................... 25

Note 30. Capital Expenditures .............................................................................................................. 26

Note 31. Payments for public debt and sub-borrowing ........................................................................ 28

Note 32. Return on deposit funds ......................................................................................................... 28

Note 33. Cash - financial assets ............................................................................................................ 29

Note 34. Funds in the Central Bank of Kosovo .................................................................................... 31

Note 35. Balance for quotas / shares in IFIs ......................................................................................... 32

Note 36. Development Trust Fund ........................................................................................................ 32

Note 37. Cash in transit ......................................................................................................................... 32

Note 38. Accounts of diplomatic missions of Republic of Kosovo ...................................................... 33

Note 39 Petty cash and open advances to budget organizations .......................................................... 34

Note 40 Donor Designated Grants ....................................................................................................... 36

Note 41 Transferred own revenues – central level .............................................................................. 36

Note 42 Transferred own revenues - local level .................................................................................. 36

Note 43 Development Trust Fund ........................................................................................................ 36

Note 44 Dedicated revenues ................................................................................................................ 36

Note 45 Other funds ............................................................................................................................. 37

Note 46 Unspent funds from borrowing .......................................................................................... 37

ANNEX No. 1 Budget deficit table for 2020 .................................................................................................. 38

ANNEX No.2 Comparing budget allocations................................................................................................ 39

ANNEX No. 4 Report on Donor Designated Grants 2020 ............................................................................ 61

ANNEX No.6 Loans to public enterprises ..................................................................................................... 65

ANNEX No.7 Report on non-financial assets of budget organizations with value over 1,000€ .................... 66

ANNEX No. 9 Report on the stock of budget organizations .......................................................................... 70

ANNEX No. 10 Report on receivables by budget organizations ...................................................................... 72

ANNEX No. 11 Funding Request Report - Unauthorized Exit ......................................................................... 74

ANNEX No. 12 Report on outstanding invoices by budget organizations ....................................................... 75

ANNEX No. 13 Report on contingent liabilities by budget organizations ........................................................ 78

ANNEX No. 14 Cash in Transit ........................................................................................................................ 80

ANNEX No. 15 Data on transfers from the reserve fund .................................................................................. 81

ANNEX No. 16 Employment data .................................................................................................................... 83

ANNEX No. 17 Report of employees outside the payroll ................................................................................. 85

ANNEX No. 18 Report of those engaged with a contract for special services ................................................. 86

ANNEX No.19 Report on payments according to Article 39.2 of the LPFMA ............................................... 88

ANNEX No.20 Report on payments according to court and executive decisions ........................................... 89

ANNEX No.21 Disclosure of the state debt ..................................................................................................... 91

III

21.1 Status of loans – external debt .................................................................................................................. 91

21.2 State of internal debt .......................................................................................................................... 99

21.2.1 State of domestic government debt stock (net) ................................................................................. 99

21.2.2. Internal debt by instruments at nominal value ................................................................................. 99

21.2.3. Internal debt by Holders of Securities .............................................................................................. 99

21.3 State guarantees ...................................................................................................................................... 100

ANNEX No.22 Shares/Quotas of Kosovo Memberships in IFIs .................................................................... 101

ANNEX No.23 Dedicated sub-account for donations and grants .................................................................. 102

ANNEX No.24 Payments for the management of the Covid-19 pandemic ................................................... 103

ANNEX No.24.1 Pandemic management fees by BO and economic category - emergency package (00099)

................................................................................................................................................104

ANNEX No.24.2 Pandemic management fees by BO and economic category - economic recovery package

(00098)…………. .............................................................................................................................................. 108

ANNEX No. 25 Plan for the implementation of the AAR recommendations 2019 ........................................ 111

VI

Abbreviations 0 Amounts < 500 Euros

KPA Kosovo Privatization Agency

IDA International Development Agency

ANSA Air Navigation Services Agency

WB World Bank

DD Domestic debt

EU European Union

EIB European Investment Bank

EBRD European Bank for Reconstruction and Development

IDB Islamic Development Bank

NCB National Commercial Bank

IBRD International Bank for Reconstruction and Development

BPB Business Bank

CBK Central Bank of Kosovo

BRK Budget of the Republic of Kosovo

BZhKE Banka për Zhvillim e Këshillit të Evropës

DF Debt financing

KCF Kosovo Consolidated Fund

KPSF Kosovo Pension Savings Fund

TF Trust Fund

IMF International Monetary Fund

OFID OPEC International Development Fund

DIF Deposit Insurance Fund

SDF Saudi Development Fund

DTF Development Trust Fund

DDG Dedicated donor grants

GG Government grant

IFI International financial institutions

INFRAKOS Kosovo Railway Infrastructure Infrakos A. D.

KEK Kosovo Energy Corporation

KfW German Development Bank

SSK Kosovo Judicial Council

IC Investment Clause

KOSTT Transmission, system and market operator

PRRC Public Procurement Regulatory Commission

RWSC Pristina Regional Water Supply Company

LPFMA Law on Public Financial Management and Accountability

MPA Ministry of Public Administration

MEST Ministry of Education, Science and Technology

MAFRD Ministry of Agriculture, Forestry and Rural Development

MEETIIE Ministry of Economy, Employment, Trade, Industry, Innovation and Entrepreneurship

MEE Ministry of Economy and Environment

MoF Ministry of finance

MoI Ministry of Infrastructure

MoH Ministry of Health

MTI Ministry of Trade and Industry

NATIXIS Representative of the French Republic for Investments

NLB NLB Bank

PE Public Enterprises

BO Budget Organisation

PCB Pro Credit Bank

RBI-Austria Raiffeisen Bank International Austria

RBKO Raiffeisen Bank Kosovo

N/R No report

SAR Saudi Riyal

SDR Special Drawing Rights

KFMIS Kosovo Financial Management Information System

IPSAS International Public Sector Accounting Standards

TEB Turk Ekonomi Bankasi

DR Dedicated Revenues

OR-21 This year's own revenues

OR-22 Transferred own revenues

PA PAK revenues

TK Telekom Kosova

VAT Value added tax

UniCredit UniCredit Bank in Austria

OPM Office of the Prime Minister

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

1

Statement of receipts and payments in cash for the General Government

For the year ended on 31 December 2020.

2020 2019 2018

Treasury Single

Account Treasury Single Account Treasury Single Account Note '000 € '000 € '000 €

RECEIPTS Direct Taxes Corporate Income Tax 2 85,279 94,593 86,797 Personal Income Tax 3 157,966 165,616 152,820 Property Tax 4 22,707 27,277 24,196 Other Direct Taxes 5 1,294 4,773 3,692

267,247 292,259 267,504 Indirect Taxes Value Added Tax 6 770,145 845,647 799,020 Customs Duty 7 101,618 130,325 123,748 Excise tax 8 398,072 435,496 418,903 Other indirect taxes 9 2,900 3,822 2,460

1,272,735 1,415,291 1,344,130

Tax returns Tax returns 10 -32,999 -45,507 -47,880

-32,999 -45,507 -47,880 Non-tax revenues Taxes, charges and others from BOs, Central Government 11 103,486 121,405 110,398 Taxes, charges and others from BOs, Local Government 12 42,716 50,050 46,350 Concession tax 13 2,651 11,083 8,792 Royalty 14 29,362 29,385 25,234 Interest revenues (loans to POEs) 15 2,986 2,691 2,092

181,201 214,614 192,865 Borrowing External state borrowing 16 211,389 35,040 11,334 Receipts for sub-borrowing service 17 7,688 7,901 8,250 Internal state borrowing 18 169,955 115,322 102,434

389,031 158,264 122,018 Grants and donations Donor Designated Grants 19 9,048 7,987 8,319 Grants for Budget Support 20 34,030 11,500 -

43,078 19,487 8,319 Other receipts Deposit Fund 21 1,018 2,081 3,612 Return of loans by Publicly Owned Enterprises 22 11,387 10,876 10,876 Dedicated Revenues 23 2,473 5,555 10,493 One-off PAK financing 24 71,476 150,002 86,146 One-off KPST financing 25 - - 11,590

Total receipts 2,206,647 2,222,922 2,009,673

PAYMENTS Operations Wages and salaries 26 661,343 616,921 592,587 Goods and services 27 280,007 273,313 229,057 Utilities 28 22,168 24,866 23,440

963,518 915,099 845,085 Transfers Subsidies and transfers 29 868,480 627,959 558,778 Capital expenditures Property, plant, equipment, transfers 1 30 384,471 533,773 533,064 Other payments Debt Servicing 31 115,713 74,633 40,741 Returns from deposit funds 32 2,761 1,082 1,890

Total Payments 2,334,943 2,152,546 1,979,559

Cash increase/decrease (128,295) 70,376 30,115 Cash at the beginning of the year 33 458,251 387,874 357,760

Cash at the end of the year 33 329,955 458,251 387,874

1 The capital expenditures include the amount of EUR 2,077,995.90 as an unauthorized outflow of funds from the capital category of the budget organization Ministry of Infrastructure (Note 30). This amount of funds from the accounting point of view is treated as a request for funds and is presented in Annex 11.

2

Consolidated statement of the comparison of budget with the execution for the General Government

For the year ended on 31 December 2020

2020 2019 2018

Execution Final Budget Initial Budget Budget

changes Execution Execution A B C D = B - A

Shënim '000 € '000 € '000 € '000 € '000 € '000 €

CASH INFLOW Direct Taxes 267,247 282,410 312,000 15,163 292,259 267,504

Indirect Taxes 1,272,735 1,322,392 1,521,000 49,657 1,415,291 1,344,130 Tax Return (32,999) (39,631) (50,000) (6,631) (45,507) (47,880) Non-tax Revenue 181,201 188,913 226,487 7,712 214,614 192,865 Grants and donations2 43,078 46,410 22,500 3,332 19,487 8,497 Borrowing 389,031 596,200 323,474 207,169 158,264 122,018 Other receipts 3 86,355 244,609 124,609 158,254 168,514 122,717

Total Receipts 2,206,647 2,641,303 2,468,070 434,655 2,222,922 2,009,851

CASH OUTFLOW General public services 287,820 444,606 362,148 156,785 285,221 204,611

Defense 59,653 65,079 69,569 5,427 49,936 46,477 Public order and security 204,834 218,821 207,569 13,986 197,747 176,342 Economic issues / relations 4 462,356 610,833 458,558 148,477 404,517 450,818 Environmental protection 14,780 28,182 35,105 13,402 23,672 16,447

The issue of housing and communities 37,227 55,172 55,099 17,944 43,706 43,212

Health 261,683 302,480 238,424 40,798 220,805 199,806 Recreation, culture and religion 51,790 71,394 78,182 19,604 60,992 57,080 Education 313,146 343,547 374,162 30,401 323,007 301,877 Social security 550,685 553,699 478,047 3,014 490,679 440,435

Other 5 90,969 145,400 144,873 62,031 52,264 42,631

Total payments 33 2,334,943 2,846,813 2,501,734 511,870 2,152,546 1,979,737

Deficit/Surplus (128,295) (205,510) (21,664) (77,215) 70,376 30,115

2 Budget planning (columns B and C) includes designated donor grants (€ 12 million) as well as grants for budget support (€ 34 million, respectively € 10.5 million in column C), as funds received in the TSA 3 Includes: dedicated revenues, loan repayments from public companies, one-off revenues of PAK, receipts from deposits, as well as receipts from transferred revenues of municipalities (22 million Euros). This position in budget planning (columns B and C) is reflected in accordance with Table 1 of the Budget Law no. 07 / L-001 and Law no. 07 / L-014 on Amendments to Law no. 07 / L-001, while according to the requirements of accounting standards for the public sector (IPSAS) in the JRT are not treated as income (but are part of the bank balance in the previous year), while as planned as income - a source of funding (ie only as income ) according to the Law on Budget (Table 1), the position of receipts from transferred municipal revenues is presented in this report, as approved by the Law on Budget no. 06 / L-133 and Law no. 07 / L-014 on Amendments to Law no. 07 / L-001, and FI practices from 2019. 4 The amount of 2,077,995.90 is also included as a payment, as explained in footnote 1, in the statement of income and payments. 5 Includes, principal payments, sub-lending and return on deposit.

3

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

For the year ended on 31 December 2020

2020 2019 2018

Treasury

Single

Account

Treasury

Single

Account

Treasury

Single

Account

Note '000 € '000 € '000 €

Financial assets – cash

Central Bank of Kosovo 34 316,897 444,301 374,663

Quotas in IFI 35 1,741 1,741 1,741

Development Trust Fund 36 1,971 4,754 4,514

Cash in transit 37 4,851 4,632 4,031

Accounts of Embassies of the Republic of Kosovo 38 1,751 1,135 1,074

Cash in hand (safe deposits) 39 2,744 1,687 1,851

Total assets in cash 329,955 458,251 387,874

Specific purposes

Designated by Donors 40 9,752 8,865 7,803

Own Source Revenues carried forward –central level 41 1,765 5,741 3,931

Own Source Revenues carried forward –local level 42 55,994 49,477 44,308

Development Trust Fund 43 8,241 8,004 8,689

Dedicated revenues 44 52 803 1,706

Other 45 15,894 17,504 16,432

Unspent funds from borrowing 6 46 3,891 7,000 -

95,589 97,395 82,871

Undistributed 234,366 360,856 305,004

Total Balance of Funds 33 329,955 458,251 387,874

6 Includes the unspent amount of the loan disbursed for the project: "Rehabilitation of Railway 10 by the European Investment Bank". See Annex 21.1 for details

4

Notes to the financial statements

Note 1 Summary of important accounting policies

1.1 Basis for preparation

The financial statements have been prepared in accordance with LPFMA no. 03 / L-048, as amended by Law 03 / L-221, Law 04 / L-116, Law 04 / L / 194, Law 05 / L-063 and Law no. 05 / L-007 as well as International Public Sector Accounting Standards (IPSAS 2017 applicable since 2019) - Financial reporting in accordance with the cash-based accounting principle. In the financial statements, changes made to the IPSAS have been applied, in accordance with the LPFMA for the implementation of the IPSAS. This standard requires, inter alia, that “third parties” not be presented in the main financial statements, but to be disclosed, therefore the name of the pillar has been changed to “Treasury Single Account”. The notes to the financial statements are an integral part of understanding the statements and should be read in conjunction with the reports.

1.2 Accounting policies

The basis of accounting and reporting in the Government of the Republic of Kosovo according to the LPFMA is cash. Based

on this, the information presented in these financial statements shows cash receipts and cash disbursements, as well as the

cash flow statement.

Money management is organized in the form of the Treasury Single Account. The Treasury Single Account is a system of bank

accounts used to collect revenues and execute expenditures, under the control and management of the Treasury in the

Ministry of Finance.

Income is recognized when it is under the control of the Government. This includes money transferred to the CBK Treasury account, money in commercial bank accounts to be transferred to the CBK Treasury account, as well as money collected by an employee of a budget organization who is waiting to be transferred to the Treasury account. in the CBK.

Payments are recognized when disbursed from the Treasury Single Account.

Cash outflows for advances from goods and services (for petty cash and business trips) are recorded as demand for funds

and are recognized as cash outflows. Expenses from advances for petty cash and business trips are recognized when justifying

the aforementioned request for funds.

According to the legislation in force, deposits (trust funds) are presented in net value.

According to the legislation in force, respectively Regulation MF-CBK No. 01/2014 on the primary and secondary securities

market, the amounts are presented in net value.

Expenditures are categorized according to the economic and functional classification of the Budget Law, based on the IMF’s government financial statistics (IMF), which is the cash-based version (2014). In this sense, the term General Government refers to central and local institutions, as budget organizations of both levels.

Payment of court and executive decisions according to Article 40 of the LPFMA and payment of invoices and requests for

payment in accordance with Article 39, paragraph 2 of the LPFMA are made from the Treasury of the Ministry of Finance and

Transfer in accordance with legislative requirements. Payment is made from different categories of funds available or free to

settle liabilities in accordance with the requirements of the LPFMA.

Quotas for MFI membership are not considered expenses, but as a change in the form of assets and are recorded and

reported in the appropriate code as financial assets.

Sub-borrowing means an agreement signed between the Ministry of Finance and Transfer and a budget organization or any

other public sector entity to sub-lend funds already borrowed from the Ministry of Finance through a loan agreement.

LPFMA has some additional requirements for the presentation of non-financial assets and liabilities in the notes to the notes to the financial statements, in accordance with Part 2 of the IPSAS on a cash basis.

5

The assets presented in Annex 7 are based on the KFMIS notes and include assets in the amount of € 1,000 in accordance

with Financial Regulation 02/2013. The list of non-financial assets is presented at net book value after the implementation

of depreciation rates according to this regulation.

Assets worth less than € 1,000 are shown in Annex 8, inventories are shown in Annex 9, charges are shown in Annex 10, liabilities are shown in Annex 12, contingent liabilities are shown in Annex 13, the number of off-pay employees is shown in Annex 17, while the number of employees with special service contracts is in Annex 18, and all these annexes are based on individual financial statements declared by budget organisations and details of this information can be obtained from the individual annual reports of these OB-s.

Data on the Development Trust Fund in the consolidated statement of financial assets and balance sheet (special purpose

funds) and note 43 in the report, which reflect some costs incurred in the original funds 08 and 10, were reviewed for previous

years. This current review reflects the exact state of this fund's unspent funds.

Transactions between budget organizations, called "Interdepartmental Transactions", are not consolidated in these financial

statements in order to maintain the consistency of the reported information with the individual financial statements of

budget organizations.

The new ministerial composition is reflected in the budget organizations, based on Article 18 of the Law on Budget for 2020.

Accounting policies are consistently implemented throughout the period.

1.3 Reporting entity

The financial statements represent the financial activity of the Government of the Republic of Kosovo in accordance with Law no. 03 / L-048, as amended by Law 03 / L-221, Law 04 / L-116, Law 04 / L-194, Law 05 / L-063 and Law no. 05 / L-007, including all budget organizations and they are consolidated and reported by the Treasury at the level of the General Government.

1.4 Third party payments

Third party payments are presented as a separate note in Annex 4.1 for certain donor grants in accordance with IPSAS 2017, effective from 1 January 2019.

1.5 Cash

Cash consists of funds held mainly in the Central Bank of Kosovo, commercial banks, as well as cash in BO cash desks, open advances, open advances (demand for funds) and cash equivalents.

1.6 Reimbursement of outflows (payments) from previous year

Payments returned to BRK from previous years in the current year are recorded as income.

1.7 Reporting currency

The reporting currency is EUR (€), while the PPP currency (Annex 18) and MFI quotations (Annex 20) in USD can be used to disclose government debt).

1.8 Reporting amounts

Reporting amounts are in units of `000 (thousand) Euros (€), while in the annexes the amounts are in units and millions of Euros (€).

6

1.9 Date of authorisation

The reports shall be approved on the date they are signed by the Minister of Finance and the Director General of the Treasury.

Note 2 Corporate Income Tax

Corporate income tax revenues for 2020 amount to € 85,279,000.

2020 2019 2018 Description '000 € '000 € '000 €

Presumptive tax 44 0 60 Corporate tax 85,235 94,593 86,737

Total 85,279 94,593 86,797

Note 3 Personal Income Tax

Personal income tax revenues for 2020 amount to 157,966,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Income withholding tax 111,849 107,265 97,087 Individual business tax 26,331 32,700 33,765 Tax on rent and intangible assets 390 464 478 Withholding, interest, property right tax 19,395 25,187 21,490

Total 157,966 165,616 152,820

7

Note 4 Property Tax

Table below shows the property tax collected by thirty-four (34) municipalities of the Republic of Kosovo, where it is noted that four (4) municipalities have not collected any property tax revenue at all.

2020 2019 2018 Description '000 € '000 € '000 €

Gllogovc 453 511 469 Fushe Kosova 621 778 649 Lipjan 761 918 843 Obiliq 362 486 431 Podujeva 346 441 428 Prishtina 6,220 7,601 6,975 Shtime 148 174 141 Gracanica 676 603 583 Dragash 138 183 170 Prizren 2,205 2,394 2,197 Rahovec 457 459 419 Suhareka 681 767 685 Malisheva 272 293 269 Mamusha 24 27 29 Decan 232 279 198 Gjakova 1,412 1,687 1,456 Istog 299 396 321 Klina 303 372 327 Peja 1,412 1,934 1,557 Junik 61 72 65 Mitrovica 646 776 631 Skenderaj 190 273 222 Vushtrri 734 821 662 Gjilan 1,341 1,651 1,412 Kacanik 263 293 245 Kamenica 314 369 321 Novoberda 71 62 59 Shterpce 170 183 138 Ferizaj 1,369 1,790 1,736 Viti 331 434 330 Partesh 44 21 7 Hani i Elezit 97 118 134 Kllokot 23 84 65 Ranillug 28 26 24

Total 22,707 27,277 24,196

8

Note 5 Other Direct Taxes

Revenues from other direct taxes for 2020 amount to 1,294,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Provisional Account - TAK 30 30 56 Revenues from TAK fines 1,264 4,743 3,636

Amount 1,294 4,773 3,692

Note 6 Value Added Tax

VAT revenues for 2020 amounted to 770,145,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Internal VAT 222,381 238,948 213,131 Deferred VAT 117 292 - Border VAT 547,646 606,407 585,889

Total 770,145 845,647 799,020

Note 7 Customs Duties

Revenues from customs duties for 2020 amounted to 101,618,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Customs duties on import 101,618 130,325 123,748

Total 101,618 130,325 123,748

Note 8 Excise tax

Excise revenues for 2020 amounted to 398,072,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Border excise tax 397,791 430,800 403,472 Internal excise tax 281 4,696 15,431

Total 398,072 435,496 418,903

9

Note 9 Other indirect taxes

Revenues from other indirect taxes for 2020 amounted to 2,900,000 Euros.

2020 2019 2018 Description '000 € '000 € '000 €

Anti-damping protection measure 980 3,207 1,976 Taxes and other customs duties 1,919 615 483

Total 2,900 3,822 2,460

Note 10 Tax return

The tax return for 2020 amounted to 32,999,000 Euros.

2020 2019 2018

Description '000 € '000 € '000 €

Returns from presumptive tax 0 -17 0

Returns from profit tax 0 -8 0

Returns from internal VAT -30,325 -39,029 -39,614

Returns from income withholding tax -349 -602 -1,137

Returns from business tax -105 -174 -615

Returns from rent- lottery win, property right -49 -134 0

Returns from corporate tax -514 -3,755 -2,279

Returns from revenues-TAK fines -2 0 -4

Returns of excise tax -464 -284 -3,410

Returns of customs duties -363 -396 -208

Returns of border VAT -793 -818 -472

Returns from other customs duties -35 -289 -141

Total -32,999 -45,507 -47,880

10

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

2020 2019 2018 Description '000 € '000 € '000 €

Vehicle registration fee 12,077 12,581 12,369 Road fee 15,220 15,333 14,864 Travel Document fee 7,495 12,558 10,426 ID card fee 3,336 5,333 3,495 Driving fee 2,680 3,491 3,063 Business registration fee 16 15 13 Public/parking/camping and recreation fee 221 428 379 Municipal construction permit fee 53 132 299 Birth Certificate fees 141 103 38 Marriage certificate fees 23 22 12 Death certificate fees - 0 - Other certificate fees 238 234 274 Fee for verification of other documents 898 967 809 Other administrative fees 1,689 1,804 1,544 Tender participation fee 1 0 - Court fee 2,275 2,847 2,743 Weapon fee 80 103 89 Medical certificate/driving license fee 181 329 183 Citizenship fee 983 1,074 1,029 Fire protection fee - 55 99 Business exercise fee 5 5 - Fee for legalization of documents 51 77 88 Fee for civil use of explosives 7 19 11 Ecological fee 3,987 4,021 3,902 Municipal environment fee 64 80 52 Visa fee 26 70 59 Fee for apostille stamps 972 1,100 966 Traffic fines 9,194 11,312 9,868 Court fines 3,151 3,805 3,663 Inspectorate fines 703 759 816 Customs offense and fines 479 941 1,001 Fines for Media 0 0 - Other fines 1,140 1,094 1,114 Unspecified revenues from Courts 32 58 233 Damage compensation from Insurance Companies 53 484 157 Revenues from confiscations 63 213 107 Fines against Financial Institutions 68 63 55 Activ.Lic..individ. & free 1,361 1,867 1,614 Business registration license 65 57 59 License for technical acceptance of the premises 61 30 - License for professional services 384 415 603 License for private education institutions 11 11 182 License for transport of goods 82 33 76 License for harvesting 4 9 9 2020 2019 2018

11

Description '000 € '000 € '000 €

License for games - 57 353 License for use of forests 503 548 676 License for medical products 2,208 2,221 1,942 License for laboratories 84 102 59 License for private security services 26 52 45 License for Radio and TV 269 203 214 License for export/import of wines 1 4 5 Other Business licenses 5,973 6,432 4,298 License for import of fuel and derivates 146 121 152 License for retail sale of fuel and its derivates 160 227 226 License for wholesale of fuel and its derivates 47 73 50 License for sale of LPG and gases 33 65 35 Licence for deposits 9 6 9 License for export of tobacco 3 0 0 License for import of tobacco/wholsale 15 18 49 License for tobacco wholesale - - 80 Revenues from license on tobacco import 11 11 10 Sale form for rimb stand 3 2 1 Sale of services 1,027 1,102 1,348 Different Police services 1,958 1,949 1,167 Revenues from sale of goods 229 197 438 OPM Official Gazette 2 20 18 Use of Public Property 1,078 1,052 949 Rent from Public property 344 331 398 Participations 5,285 8,099 8,238 Return of students' participations (48) (85) (162) Banners 682 637 629 Revenues from sale of assets 143 118 90 Accreditation fee 333 553 30 Revenues from sale of waste 142 99 18 Page.imp.pro.equip.med.veter. 7 6 6 Revenuees from sale of confiscated goods 1 3 1 Revenues from the use of public facilities 0 - - Receipts from fees for Court/enforcement Decisions 43 98

Revenues from use of water 605 253 637 Insurance policies - 0 5 Recording of colateral 666 750 652 Land measuring fee 27 23

Veterinary Inspection-within the country 53 33 50 Plant Inspection 21 0 22 Sanitary – hygiene inspection 275 493 424 External customs control 1,160 1,893 2,017 Passenger security fee 1,215 2,332 2,074 Sanitary inspection at the border/rural center 4 6 3 Phytosanitary inspection at the border/rural centers 3,602 3,388 3,386 Veterinary inspection at the border / rural centers 1,978 1,793 1,879 Bank interest 179 152 160 Revenues from rent, property use 157 81 53 Other receipts 15 25 20 Revenues from complaints review 0 19 26

12

2020 2019 2018 Description '000 € '000 € '000 €

Revenues from KPA 5% - - 17 Revenues from previous year 489 623 1,205 Return of advances from previous year - - 0 Temporary account for income/payments 160 114 23 Difference in currency exchange - - 9 Receipts - Premium from securities 2,596 1,175 -

Total 103,486 121,405 110,398

13

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

2020 2019 2018 Description '000 € '000 € '000 €

Presumptive tax - 1 0 Vehicle registration fee 3,324 3,228 2,868 Travel tax 281 398 620 Tax for travel documents - 0 - Driver's license fee 13 14 10 Business registration fee 190 277 316 Tax for public parking / camping and recreation 275 521 535 Municipal tax for building permit 17,468 17,922 15,309 Demolition fee 21 16 11 Inheritance registration fee 1,473 1,694 1,563 Land use change fee 1,777 2,103 3,760 Birth certificate 468 758 740 Marriage fee 109 173 223 Fee for an excerpt from the book of the dead 32 49 46 Fees for other certificates 794 1,217 1,140 Fees for checking various documents 180 259 207 Fee for photocopying documents 9 12 12 Other administrative fees 630 831 716 Fee for participation in the tender 27 54 18 Refund of court fees - 1 - Weapon tax - 0 - Medical certificate / driver's license fee 8 10 13 Citizenship fee 0 1 1 Fee for legalization of facilities 730 76 - Fire protection fee - - 0 Fee for performing activities 504 1,046 707 Urban tax 4 - - Property certificate fee and copy of plan 70 59 53 Ecological tax 19 10 13 Municipal environmental tax 1,048 1,079 538 Traffic fines - 1 - Removal and disposal of vehicles 83 105 70 Fines from inspections 145 171 75 Violations of customs penalties - 0 Other fines 82 60 33 Compensation from insurance companies 8 4 - Penalties for non-compliance - - 0 Proceeds from confiscation 7 39 9 Penalties of financial institutions - - - Mandatory fines / waste disposal 9 20 4 License for ind. and leisure activities 113 199 148 Street sales license / kiosk - 2 2 Business registration license 2 3 72 License for technical acceptance of the premises 108 92 101 License for professional services 2 13 2 License for transport of goods 4 14 10 Harvest license - 0 1 License for alcoholic beverage services 12 14 32 License for advertising and publishing on public property 187 207 195

14

2020 2019 2018 Description '000 € '000 € '000 €

Forest use license - 0 3 License for large stores 45 74 85 Building license 1 - 0 License for accommodation in hotel facilities - - 5 License for private security services - - 19 Other business licenses 45 149 444 Sales of services 30 36 34 Revenues from sales of goods 44 52 38 Official Gazette of the CP - - 0 Use of public property 2,940 4,226 3,495 Public property for outdoor trade 45 103 133 Rent for accommodation of commercial facilities 162 321 367 Rent of public buildings 316 765 1,116 Participations 3,038 4,407 4,071 Disinfection services 18 30 29 Income from sale of property 44 57 191 Revenues from waste sales 12 14 15 Revenue from concessions 3 780 780 Income from renting residential buildings 1 4 7 Revenues from the use of public buildings 10 14 0 Sales of services - collection of waste revenue 4,019 4,145 3,291 Tariff revenues for court / enforcement decisions 0 0 - Insurance policy - 0 0 Stock registration 34 41 24 Inspection of food items 24 29 28 Revenues from the inspection of compliance with the urban plan

31 46 53

Land survey fee 1,247 1,646 1,597 Veterinary inspection-within the country 26 23 19 Hygienic and sanitary inspection 77 86 87 Inspection of measuring instruments / scales 1 - - Inspection of measuring instruments / petrol stations - - 0 Road traffic inspection 87 148 77 Income from renting, using property 60 67 72 Revenues from last year 140 33 94

Total 42,716 50,050 46,350

15

Note 13 Concession tax

The concession fee during 2020 amounted to 2,651,000 euros. Initially, the concession fee for the international airport in Pristina was fixed, while in 2014 it was still a percentage according to the PPP agreement no. PPP-09-001-611.

2020 2019 2018

Description '000 € '000 € '000 €

Revenues from concession 7 2,651 11,083 8,792

Total 2,651 11,083 8,792

Note 14 Royalty

Royalty or License for quarries and mines in 2020 was in the amount of 29,362,000 euros.

2020 2019 2018

Description '000 € '000 € '000 €

License for quarries and mines 29,362 29,385 25,234

Total 29,362 29,385 25,234

Note 15 Interest income (POE credits)

Interest income (credits for POEs) in 2019 amounted to EUR 2,986,000.

2020 2019 2018 Descriptions '000 '000 '000

Interest received from POE credits 2,986 2,691 2,092 Total 2,986 2,691 2,092

Note 16 External state borrowing

External government borrowing for 2020 amounted to EUR 211,389,000, which includes external borrowing for direct budget support from the IMF (EUR 51.9 million) and the EU (EUR 50 million), loans for the management of the COVID-19 pandemic from RBEK / CEB (17.8 million) and the World Bank (36.15 million euros)), as well as loans from the World Bank to increase the capital of the Credit Guarantee Fund (21.51 million euros), as well as regular loans (34.03 million euros). For more information on all international loans and their terms, see Annex no. 20.1

2020 2019 2018 Description '000 € '000 € '000 €

Receipts-Loan Agreements 183,870 19,970 2,586

External debt-direct payment 27,519 15,070 8,748

Total 211,389 35,040 11,334

7 During 2020, revenues from concessions are lower because the private partner (LKIA) paid the second installment of the Concession Tariff for 2019 in the amount of € 2,651,296.30, while the third and fourth installments for 2019 as well as the first installment for 2020 by the decision of the PPP Committee, they were postponed to 2021.

16

Note 17 Receipts for sub-borrowing services

Receipts from sub-loans for loan repayment amount to € 7,688,000.

2020 2019 2018

Description '000 € '000 € '000 €

Receipts-sub-borrowing 7,688 7,901 8,250

Total 7,688 7,901 8,250

Note 18 Internal state borrowing

During 2020, revenues from (net) domestic borrowing amount to 169,955,000 euros, which includes an additional issue of 50 million euros (direct placement) of the Kosovo Pension Savings Fund, to address the need for internal financing, as a result of the COVID-19 pandemic. A special disclosure of government debt can be found in Annex no. 20.2

2020 2019 2018 Description '000 € '000 € '000 €

Receipts from issuing securities 169,955 115,322 102,434

Total 169,955 115,322 102,434

17

Note 19 Donor Designated Grants

Grants are received from various donors who show the purpose of use in a specific way. The following are details of revenue in 2020 without including third party payments.

2020 2019 2018 Description '000 € '000 € '000 €

Internal grants 953 850 649 Other external grants 611 84 182 Teb Bank - - 1 Swiss Caritas 34 - 27 United Arab Emirates 313 373 116 World Bank 161 250 259 Government of Austria 1 24 36 British Government 30 70 134 Save the Children 48 112 60 Danish Government 11 7 11 The Dutch Government 9 10 - European Union 2,307 995 1,234 Government of France 10 4 4 Government of Germany 554 592 258 Government of Italy 20 15 - Government of Luxembourg 75 330 10 Government of Norway 181 275 372 Government of Japan 288 315 402 Un-Habitat - - 2 Government of Switzerland 2,427 1,830 1,848 Government of Turkey 12 10 - UNDP 31 172 54 Government of Hungary 30 60 60 UNICEF 100 23 14 USA 29 66 87 GIZ 82 262 741 USAID 5 20 28 AIDS 288 886 1,411 UNMIK - - 32 GLOBAL FUND - - 33 Government of Belgium - - 3 World Health Organization - 11 1 Council of Europe 131 302 185 TEMPUS - 36 45 Government of Croatia 31 - 18 WORLD VISION 34 5 - Novartis Pharma Services 150 - - Other income 91 1 - Total8 9,048 7,987 8,319

8 Includes donations within Kosovo and compatriots, received through the Covid 19 Pandemic Management JRT. Details by country are in Annex 23.

18

Note 20. Budget support grants

The Government of the Republic of Kosovo through the strict implementation of programs and strategies to improve public financial management, ie the Strategy of Public Financial Management Reform of Kosovo (SRUJF) 2016-2020, Modernization of Public Administration and on behalf of "EU 4 Resilience" received funds as budget support in the amount of 34,030. 000 Euros.

2020. 2019. 2018.

Description '000 '000 '000

Budget support grants 34,030 11,500 -

Total 34,030 11,500 -

Note 21. Trust deposit fund

These are revenues that are held in trust on behalf of third parties and are kept as such until they are determined. These revenues are kept in the accounts of the Kosovo Consolidated Fund.

2020. 2019. 2018. Description '000 € '000 € '000 €

Gambling deposits - - 720 Seizure deposits 110 213 163 Deposits of procurement review bodies 153 315 12 KJC deposits 600 238 63 Deposits of the Special Chamber 3 - 2 Prisoner deposits - - 1,486 Minority payroll deposits in trust - - 73 Cold token deposits - 51 56 KPCVA deposits 0 7 0 KPCVA-rent for inventory - 2 1 Deposits - KPCVAcompensation scheme - 600 600 Deposits - KPCVA / Applicant Compensation Scheme 21 35 - Deposits for expropriation-Municipalities - 565 302 ICMM deposits 16 5 25 Tariffs from state guarantees 90 50 110 Interest bonds in trust 24 - -

Total 1,018 2,081 3,612

19

Note 22. Loan repayments by public companies

Repayments of loans by public companies for 2020 amount to 11,387,000 Euros.

2020. 2019. 2018. Description '000 € '000 € '000 €

Return of principal by KEK 11,387 10,876 10,876

Total 11,387 10,876 10,876

Note 23. Dedicated revenues

Dedicated revenues during 2020 amount to 2,473,000 Euros, because PAK is financed by a large number of government

grants in the budget structure, while the Air Navigation Agency was affected by the drop in revenues due to the covid-19

pandemic.

2020. 2019. 2018.

Description '000 € '000 € '000 €

Privatization Agency of Kosovo - 1,036 6,494 Air Navigation Service Agency 2,473 4,519 3,999

Total 2,473 5,555 10,493

Note 24. PAK one-off financing

One-off revenues from PAK during 2020 amounted to EUR 71,476,000.

2020. 2019. 2018. Description '000 € '000 € '000 €

PAK one-off financing 71,476 150,002 86,146

Total 71,476 150,002 86,146

Note 25. One-off income from the Kosovo Pension Savings Fund

During 2020, there were no one-off revenues from KPST, however, compared to the previous year, this note is presented.

2020. 2018. 2017. Description '000 € '000 € '000 €

One-time income of KPST - - 11,590

Total - - 11,590

20

Note 26. Wages and Salaries

Salaries during 2020 amount to 661,343,000 Euros, including supplements to salaries paid for certain categories for the management of the covid-19 pandemic.

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP ODG Total

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

Net salaries through Payroll - 6,015 - - 543,086 4,192 1,381 2,051 38 556,764 519,941 500,621 Payment for Trade Union - - - - 2,007 - - 10 - 2,017 1,792 1,749 Payments of additions for KCS - - - - - - - - - - - - Membership - Kosovo Chamber of Nurses - - - - 252 - - - - 252 200 180 Membership - Chamber of Physicians of Kosovo - - - - 226 - - - - 226 219 166 Net Payment-overtime - - - - 504 - - - 492 997 1,192 636 Payment for work experience - 668 - - 37,446 - - 192 19 38,325 34,446 32,800 Employees with contract (not in payroll) - 352 - - 30,847 - - 131 14 31,344 29,157 28,067 Personal Income withheld tax - 352 - - 30,849 - - 131 12 31,344 29,154 28,065 Pension contribution-employee - - - - - 52 22 - - 74 820 304

Total - 7,387 - - 645,217 4,244 1,403 2,516 575 661,343 616,921 592,587

21

Note 27. Goods and Services

Goods and services paid during 2020 in the amount of 280,007,000 Euros, including pandemic management costs.

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP ODG Total Description '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000

Costs of business travel within the country - 0 - - 710 65 24 - 6 806 1,863 1,650 Daily business trip within the country - 2 - - 44 - - - - 47 82 56 Accommodation for business travel within the country - 2 - - 50 - 1 - 11 63 250 167 Other expenses for business trips in the country - 0 - - 150 0 2 - 5 157 144 249 Expenses for business trips abroad - 4 - - 802 13 0 10 211 1,041 4,115 3,996 Per diems for business trips abroad - 6 - - 1,032 2 0 25 36 1,101 3,696 4,428 Accommodation for business trips abroad - 7 - - 677 5 - 5 58 752 2,959 2,958 Other expenses for business trips abroad - 1 - - 359 4 0 3 19 387 1,142 1,155 Internet costs - 2 - - 545 7 0 0 3 556 530 453 Mobile phone costs - 6 - - 1,906 46 23 5 3 1,988 2,795 3,276 Postage costs - - - - 1,161 20 1 0 - 1,183 1,420 1,440 Costs for using an optical cable - 1 - - 530 - - - - 531 649 834 Educational training services - 15 - - 978 16 17 380 250 1,656 2,777 1,829 Advocacy services / lawyers and experts - - - - 2,461 33 2 - - 2,496 2,572 2,443 Various health services - 0 - - 2,850 29 17 1 27 2,925 3,114 1,828 Various intellectual advisory services - 264 - - 3,112 235 11 - 136 3,758 9,783 6,666 Printing services - not marketing - 5 - - 792 39 9 2 2 849 1,133 848 Other contractual services - 4,675 - - 46,302 4,731 1,597 49 923 58,277 52,471 37,589 Technical services - 11 - - 2,145 34 7 14 15 2,227 2,098 2,871 Membership costs - - - - 1,052 17 17 13 - 1,099 853 796 Funeral services - - - - 1,194 118 31 - - 1,343 827 636 Furniture / less than 1000 euros - 2 - - 2,187 94 90 - 3 2,376 2,456 2,076 Phones / less than 1000 euros - 2 - - 10 1 14 - - 26 68 73 Computers / less than 1000 euros - 20 - - 1,222 26 10 - 14 1,292 1,798 1,608 Information technology hardware / less than 1000 euros - - - - 141 - 0 - 1 142 291 172 Photocopiers / less than 1000 euros - - - - 25 - 2 - 0 27 69 102 Special medical equipment / less than 1000 euros - 12 - - 251 2 0 - 242 507 160 237 Equipment for police service / less than 1000 euros - - - - 972 - - - - 972 158 36 Traffic equipment / less than 1000 euros - - - - 160 1 - - - 161 43 60 Other equipment / less than 1000 euros - 61 - - 4,566 113 168 0 127 5,034 5,788 5,481 Purchase of books and works of art - - - - 6,311 0 1 - - 6,312 10,166 73 Office suplies - 41 - - 5,525 209 68 1 44 5,887 7,406 7,573 Supplies for offices - 1 - - 2,479 0 10 - - 2,490 3,026 2,961 Supply of blank documents - - - - 48 1 13 - - 62 72 52 Supply of agricultural items - - - - 40 - - - - 40 - - Food and beverage supply / non-official lunches - 0 - - 10,410 321 320 1 8 11,060 12,806 11,780

22

2020. 2019. 2018.


Supply of medical supplies - 10,764 - - 44,944 206 370 - 698 56,983 38,931 37,794 Dry ice supply - - - - 0 - - - - 0 1 2 Supply of hygiene products - 3 - - 2,715 91 58 3 2 2,871 1,859 1,596 Supply of clothing and footwear - 1 - - 3,180 27 166 - - 3,374 6,019 3,655 Supply of chemical preparations - - - - 137 0 0 - - 138 140 65 Accommodation - - - - 53 3 0 - - 56 259 181 Ammunition and firearms - - - - 1,923 - - - - 1,923 455 172 Security stickers / parcels - - - - 521 - - - - 521 539 428 Seals - - - - 29 - - - - 29 106 119 Procurement for state reserves - - - - 440 - - - - 440 249 299 Oil - - - - 78 0 - - - 78 96 148 Central heating oil - - - - 5,442 194 84 - - 5,720 7,185 6,456 Fuel oil - - - - 17 3 - - - 20 18 28 Fuel oil - - - - 431 - - - - 431 706 1,017 Coal - - - - 20 3 - - - 24 2 126 Wood - 4 - - 4,069 177 115 - - 4,365 4,934 4,552 Generator derivatives - 1 - - 311 16 7 3 - 338 489 584 Car fuel - 13 - - 6,418 131 39 5 5 6,613 8,522 8,792 Natural gas - - - - 34 0 - - - 35 38 41 Advances for goods and services - - - - - - - - - - - 104 Advances for embassies - - - - - - - - - - 4 (2) Bank Fee - CBK - - - - 175 - - - - 175 227 241 Bank Commission - RBKO - - - - 0 - - - - 0 0 0 Banking Commission - EU - - - - - - - - - - - 2 Bank Commission - NLB Bank - - - - 37 - - - - 37 41 36 Commissions for different tariffs - - - - 111 1 - - - 111 133 104 Bank Commission - BKT - - - - 1 - - - - 1 0 2 Vehicle registration - 1 - - 410 12 6 1 0 429 471 496 Vehicle insurance - 1 - - 1,280 16 9 - 0 1,306 1,186 1,261 Municipal taxes and vehicle registration - 0 - - 35 1 0 0 - 36 51 47 Securing other buildings - 40 - - 4,485 342 66 90 - 5,023 4,394 3,652 Lack of cash - - - - 2 - - - - 2 - - Vehicle maintenance and repair - 13 - - 3,827 122 33 0 0 3,995 3,923 4,530 Building maintenance - - - - 5,147 285 485 0 0 5,917 5,864 5,687 Maintenance of residential buildings - - - - 0 - - - - 0 4 6 Maintenance of administrative office buildings - 2 - - 128 22 1 - - 153 66 103

23

2020. 2019. 2018.


School maintenance - - - - 2,296 175 102 - - 2,573 1,871 1,730 Maintenance of health facilities - - - - 2,214 25 2 - - 2,241 2,015 1,842 Highway maintenance - - - - 8,754 162 - - - 8,916 6,531 5,322 Maintenance of regional roads - - - - 1,087 - - - - 1,087 - - Maintenance of local roads - - - - 3,879 900 368 - - 5,147 2,427 1,563 Maintenance of information technology - - - - 5,247 16 8 2 0 5,273 4,419 3,967 Maintenance of furniture and equipment - 40 - - 3,737 80 13 1 0 3,872 1,964 1,790 Routine maintenance - - - - 1,053 498 352 2 - 1,905 1,542 946 Rent for facilities - 7 - - 10,154 7 5 - 98 10,271 10,409 8,484 Land rent - - - - 17 - - - - 17 15 17 Equipment rental - - - - 226 3 2 - - 231 227 132 Rental for machinery - - - - 1,774 92 21 - - 1,887 1,924 1,437 Rent for the use of space - - - - 371 21 0 - 0 393 548 399 Advertising and competitions - 4 - - 139 4 3 - - 150 356 388 Editions and publications - 1 - - 231 2 29 0 5 267 563 558 Public information costs - 2 - - 473 25 23 - 16 537 1,409 777 Official lunches - 9 - - 1,865 40 23 1 46 1,985 3,773 3,409 Official lunches abroad - - - - 26 - - - - 26 44 45 Court decisions - 247 - - 11,174 505 251 50 - 12,227 6,591 3,771 Payments for Tariffs - Court Enforcement Decisions - - - - 12 - - - - 12 25 Payments under Article 39.2 of the LPFMA - - - - 66 1 - - - 67 52 1,495 Payment of rent tax - 1 - - 138 0 0 - - 139 75 96 Payment of government debts - - - - - - - - - - 1 0 Exchange rate difference - - - - 6 - - - - 6 - - Interest debt - - - - 6 - - - - 6 38 0

Total - 16,294 - - 244,542 10,391 5,098 669 3,012 280,007 273,313 229,057

24

Note 28. Utilities

Utility costs paid during 2020 are in the amount of 22,168,000 Euros.

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP ODG Total

Description € '000 € '000 € '000 € '000 € '001 € '000 € '000 € '000 '000 € '000 € '000 € '000 Electricity - 0 - - 12,283 215 116 31 - 12,646 13,525 12,891 Water - 0 - - 3,259 33 27 0 - 3,319 4,379 4,071 Waste - - - - 1,992 19 39 0 - 2,051 2,112 1,893 Central heating - 1 - - 2,359 30 15 3 - 2,409 3,073 2,525 Telephone charges - 0 - - 1,085 9 2 3 0 1,099 1,304 1,595 Court decisions - - - - 643 - - - - 643 472 288 Payments under Article 39.2 of the LPFMA - - - - - - - - - - - -

Total - 2 - - 21,622 307 199 38 0 22,168 24,866 23,440

25

Note 29. Subsidies and transfers

Subsidies and transfers paid during 2020 amount to 868,480,000 Euros, including the emergency and recovery package.

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP THA9 ODG Total

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

Subsidies for non-public entities 154 21,410 - 73,825 1,013 578 - - 83 97,063 61,502 49,644 Transfers to other governments - - - 62 94 25 - - - 181 223 995 Insurance policy subsidy VQ 02/151 1,929 - - 69,606 4,308 1,013 - 17,457 249 94,561 28,100 27,592 Payment for individual users - - - 965 10 - - - 156 1,131 1,488 803 Basic pensions - - - 494 - - - - - 494 - - Basic pensions of contributors 298 - - 93,303 3,502 423 - - 133 97,659 17,434 12,362 Pensions for people with special needs - - - 165,777 - - - - - 165,777 145,440 116,317 Social assistance pensions - - - 129,310 - - - - - 129,310 119,935 95,500 Pensions for prisoners 10,271 - - 23,393 - - - - - 33,663 32,031 32,971 Pensions for war veterans - - - - - - - - - - - - Pensions for the blind - - - 5,366 - - - - - 5,366 4,580 7,316 KPC pensions - - - 76,793 - - - - - 76,793 76,756 76,416 BSK pensions - - - 5,249 - - - - - 5,249 5,404 5,487 Family pension - - - 2,999 - - - - - 2,999 3,033 2,648 Pensions - category I - - - 2,739 - - - - - 2,739 2,484 1,561 Pensions - category II for family members - - - 4,389 - - - - - 4,389 4,386 5,917 Disability pension work 17,677 - - 26,043 - - - - - 43,721 31,385 32,744 Payments to war invalids - - - - - - - - - - - 9 Payments for civilian disabled - - - 108 - - - - - 108 117 152 Payments to the families of those killed in the war - - - 41,855 - - - - - 41,855 41,214 40,793 Temporary pensions Trepca - - - 5 8 - - - - 13 10 9 Maternity leave - - - 23 - - - - - 23 119 137 Court decisions - - - 3,731 - - - - - 3,731 4,213 3,859 Payments for the livestock sector - - - 1,813 - - - - - 1,813 1,635 1,406 Crop payments - - - 14 245 - - - - 259 603 591 Restructuring of physical potential - - - 18,943 8 - - - - 18,951 10,225 12,553 Management of irrigation resources in agriculture - - - 26,896 36 10 - - 65 27,007 15,608 15,845 Improving human resource management 3,112 - - 8,654 - - - - - 11,766 17,756 13,794 Farm diversification - - - 233 - - - - - 233 398 207 Subsidies for non-public entities - - - - - - - - - - - - Transfers to other governments - - - 1,626 - - - - - 1,626 1,879 1,152

Total10 - 33,441 21,410 - 784,213 9,224 2,049 - 17,457 686 868,480 627,959 558,778

9 Received and unspent funds of PAK, are determined to reimburse the costs of the recovery package for business subsidies (60 million euros), based on the permits of Article 8, item 1 of Law no. 07 / L - 016 on Economic Recovery-Covid 19 and Government Decision no. 06/53 of 29.12.2020.. 10 An increase in this category in 2020 results in payments to manage the covid 19 pandemic, including an emergency package and an economic recovery package.

26

Note 30. Capital Expenditures

Capital expenditures paid during 2020 are in the amount of 384,471,000 Euros

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP THA ODG Payments Description '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000

Residential buildings - - - - 3,935 543 375 - - 8 4,861 10,493 8,272 Administrative office buildings - 3,009 - 42 10,043 569 512 - 2,101 - 16,276 27,845 18,320 Educational institutions - 30 - - 23,201 1,344 1,425 - 4,486 75 30,561 29,116 24,264 Health facilities - - - - 6,140 123 432 - 1,633 - 8,328 11,217 7,936 Cultural facilities - - - - 2,423 171 74 - 587 83 3,337 3,604 3,160 Sports facilities - - - - 6,316 262 458 - 1,402 77 8,515 13,057 13,264 Memorial objects - - - - 1,739 272 209 - - 7 2,227 3,550 4,544 Fences - - - - 392 2 24 - - - 418 1,131 497 Warehouses - - - - 404 47 - - - - 451 438 709 Garage - - - - 414 - 34 - - - 448 214 140 Sports fields - - - - 1,488 157 480 - - 33 2,159 2,143 1,020 Construction of highways - - - - 10,611 4 3 - 8,573 - 19,192 85,212 188,461 Construction of regional roads11 - 6,388 5,282 - 22,353 - 25 - 4,789 - 38,837 57,119 37,999 Construction of local roads - - - - 48,294 6,134 9,146 - 2,958 1,354 67,887 84,642 69,339 Sidewalks - - - - 8,457 488 289 - - 81 9,315 11,290 4,383 Sewage - - 2,872 318 7,120 1,397 879 - - 384 12,971 16,015 13,317 Plumbing - - 7,283 120 3,766 610 528 - - 114 12,421 9,336 4,271 Investment maintenance - - - - 10,211 3,759 3,318 - - 135 17,423 20,421 18,432 Electricity supply, production and trans. - - - - 1,564 222 46 - - 3 1,835 1,817 2,067 Information technology equipment - 82 85 - 4,055 66 129 - 374 42 4,832 7,392 6,994 Furniture - 4 - - 1,162 11 39 - - 5 1,221 2,433 2,927 Phones - - - - 5 - - - - - 5 - - Computers - 14 - - 119 36 42 - 500 29 739 373 188 Photocopiers - 1 - - 28 5 - - - - 34 85 60 Special honey. equipment - 1,406 749 - 2,798 82 294 - 2,499 907 8,734 12,884 7,811 Police service equipment - - - - 218 - - - - - 218 3,159 2,526 Software - - - - 4,081 - 2 - 1,105 2 5,190 5,272 3,488 Hardware equipment - - - - 992 13 - - - - 1,005 816 817 Other equipment - 483 - - 9,207 912 1,120 - 1,567 156 13,446 18,529 15,591 Music equipment - 11 - - 58 - - - - - 68 3 0 Official vehicles - - - - 956 65 4 - - - 1,026 1,642 1,795 Truck - - - - 40 - - - 283 139 462 2462 1,749

11 Includes transactions and data authorizations 9 October 2020 (according to SER 2020 from the Ministry of Infrastructure) still a total of 2,077,995.90 euros consisting of four transactions according to the following detail: in a value

of 330,092.00 euros for a coupon spent on 2020-215796, case for a value of 622,903.90 euros for the quality of the coupon for the number 2020-215793 and case for a value of 375,000.00 euros for a coupon for the number 2020-215795. The case is in the procedure of the justice bodies, while as a first resort, it is applied in the request for return of funds, in the accounting aspect this is not treated as a request for funds.

27

2020. 2019. 2018.

MF FZ DD RFP VG SP-21 SP-22 NP THA ODG Payments Description '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000

Jeep and trucks - - - - 517 43 0 - - - 560 2,192 19 Ambulances - - - - 227 17 - - - - 244 959 383 Police service vehicles - - - - 1,623 - - - - - 1,623 5,442 1,360 Engine - - - - 21 - - - - - 21 75 25 Other means of transport - - 88 - 69 92 - - - - 250 9,111 7,634 Machines - - - - 30 - 79 - - 11 120 170 309 Other capital - - - - - - - - - - - - 51 Investment advance - - - - 19,420 - 12 - 1,398 46 20,876 4,917 850 Advance payment for direct payments12 - - 7,971 - - - - - - - 7,971 Investments for AHVK - - - - - - - - - - - 6 2,175 Landfill waste - - - - 113 50 16 - - - 179 99 244 Buying books - 22 - - 2 95 3 - - - 123 44 7,677 Current investments - 3 - - 3,099 473 84 - - 589 4,248 7,729 2,824 IPA are funding - - - - 8 32 71 - - - 111 158 160 Implementation of the reform - - - - - - - - - - - 446 540 Land - - - - 3,013 1,282 27 - 13,837 - 18,159 14,114 4,874 Landscaping of rivers - - - - 6,528 490 129 - - 123 7,270 10,139 6,845 Irrigation system - - 1,326 - 65 - 9 - - - 1,399 383 - National parks - - - - 2,169 49 35 - - 31 2,284 1,939 1,052 Forestry - - - - 147 21 - - - - 168 382 725 Intangible assets - - - - 819 35 - - - - 854 1,501 1,174 Capital transfers for public entities - - - - 3,339 72 23 - - 4 3,438 4,917 2,440 Capital transfers for non-public entities - - - - 1,997 574 74 - - 319 2,964 3,471 4,129 Payments-court decisions - - - - 9,487 504 857 - 5,902 - 16,750 17,323 15,307 Payments - Article 39.2 of LPFMA - - - - 107 - 17 - - - 123 1,508 7,010 Dogs / help maintain safety - - - - - - 28 - - - 28 131 238 Military equipment - - - - 264 - - - - - 264 2,910 676

Total - 11,452 25,655 480 245,654 21,125 21,352 - 53,994 4,758 384,471 533,773 533,064

12 Includes direct payment by the Ministry of Health under the loan ratified by Law 07 / L-017 on the Agreement between the Republic of Kosovo and the International Development Association on the financing of the emergency

project Covid-19, as well as Government Decision no. 03/49, from 08.12.2020

28

Note 31. Payments for public debt and sub-borrowing

In 2020, public debt payments and repayment of a sub-borrowed loan in the amount of EUR 115,713,000 were made.

31.1 Payment of public debt in the amount of 107,487,000 Euros.

Description 2020. 2019. 2018. '000 '000 '000

Debt principal 81,469 44,711 15,676 Interest on foreign debt 8,478 9,935 10,115 Interest on internal debt 16,599 11,146 6,694 Other taxes and fees 940 325 -

Total 107,487 66,117 32,485

31.2 Payment of public debt on behalf of sub-borrowing amounted to EUR 8,226,000.

Description 2020. 2019. 2019. '000 '000 '000

Sub-borrowing- principal 6,738 6,471 6,347 Sub - borrowing- interest 1,357 1,632 1,902 Other taxes and fees 131 411 7

Total13 8,226 8,515 8,256

Note 32. Return on deposit funds

Below is the sum of funds that were returned during 2020. These payments are not taken into account in the process of budget allocations, because they are funds from the trust fund. The amount of returned deposits is 2,761,000 Euro.

2020. 2019. 2018.

Description € '000 € '000 € '000

Gambling deposits 1,421 1,013 - Deposits of the Special Chamber - 0 - KJC deposits - 3 - Prisoner deposits 73 - 1,470 Deposits - payback - - 23 Deposits of political entities - 1 40 Deposits - cold tokens 43 - - Deposits - Kosovo Property Agency 4 2 53 Inventory - CA for property 0 - - Deposits - KAUVI Schemes 98 Expropriation deposits - Municipalities 984 - 157 Interest of the creditor - - 81 Return of donations 138 64 67

Total 2,761 1,082 1,890

13For the service of borrowed debt, payments are received in advance from the public entity where the loans are borrowed. However, we did not receive the amount

of EUR 562,810.64 from INFRAKOS from the EBRD Railway Rehabilitation Project 10 loan loan; and the amount of EUR 6,250.00 for the project of loans for energy efficient measures in municipalities with KfW. Therefore, Infrakos and the relevant ministry received official letters, informing them of the request for funds, ie which they owe to the Ministry of Finance (as a guarantor) for the value of these payments made in the name and on behalf of Infrakos.

29

Note 33. Cash - financial assets

As presented in the Consolidated Statement of Cash Flows and Balance Sheet (Report 3), as of December 31, 2020, the

total amount of financial assets of the Budget of the Republic of Kosovo was EUR 329.95 million:

2020. 2019. 2018. Description '000 € '000 € '000 €

Total assets 329,955 458,251 387,874 Unallocated assets (234,366) (360,856) (305,004)

Dedicated assets 95,589 97,395 82,871

Dedicated assets Dedicated donor funds 40 9,752 8,865 7,803 Transferred own revenues - central level 41 1,765 5,741 3,931 Transferred own revenues - local level 42 55,994 49,477 44,308 Development Trust Fund 43 8,241 8,004 8,689 Dedicated revenue 44 52 803 1,706 Other 45 15,894 17,504 16,432 Unspent funds from borrowing 46 3,891 7,000

95,589 97,395 82,871

Unused funds allocated for special purposes also participate in general funds, which include:

- Dedicated donor funds in the amount of EUR 9.75 million,

- Transferred own source revenues - central level of EUR 1.76 million,

- Transferred own revenues - local level in the amount of 55.99 million euros,

- Development Trust Fund amounting to EUR 8.24 million,

- Assigned revenues (PAK and AUVN) amount to EUR 0.05 million,

- Funds from the trust fund in the amount of 15.89 million euros.

- Unspent funds from loans in the amount of 3.89 million euros.

During the year, various adjustments were made in the initial allocation of funds. These adjustments are based on the

legal powers given in the LPFMA and are listed in the budget report and annexes 2 and 3.

The presented changes are expressed in net values and represent the allowed movement between the categories within

the LPFMA and the annual budget law, in the total amount of 337.4 million euros. The largest contribution to these

changes from the initial budget comes from transferred budget funds in the amount of 266.7 million euros,

30

followed by changes in granted donor guarantees in the amount of 53.3 million euros and changes under LPFMA / 1 in

the amount of 17.4 million euros, analyzed by cost categories, as follows:

- Salaries and wages have been increased by about 2%, mainly to implement the government's decision to

increase salaries for some government sectors (contributing to changes in the LPFMA -14; in own source

revenues and grants by donors)

- Goods and services increased by close to 0.3% due to the need to cover BO requirements in certain categories

such as. medicines, (contributes to changes within the LPFMA 15; in the distribution of own source revenues and

the allocation of donors grants

- Subsidies and transfers increased by about 46% for the effects of pandemic expenditures from the emergency

and economic recovery packages - Economic Recovery Program (contribution to changes under LPFMA16

allocating revenues from own sources and allocations determined by the donor;

- Capital expenditures have been changed on the one hand for non-execution of some capital projects,

suppressed by increasing the share of own source revenues in the amount of 39.0 million euros and approved

Grants by donors in the amount of 7.5 million euros. For more details, see the table below:

2020.

Initial budget allocation

(Budget Law)

The difference

according to LPFMA

Difference to own source

revenue

Difference between donor grants awarded

Final budget

allocation of KFMIS

The difference

in the initial budget

Description '000 '000 '000 '000 '000 '000

Salaries and wages 619,204 42,756 2,711 1,110 665,782 8% Goods and services 326,424 -13,410 6,528 7,702 327,244 0.3% Utility costs 30,545 -6,214 435 7 24,773 -19% Subsidies and transfers 632,753 285,198 4,605 1,145 923,701 46% Capital investments 671,808 2,041 39,038 7,529 720,416 7% Reserves 44,127 -42,230 - - 1,896 -96% Other17 176,873 6,127 - - 183,000 -3%

Total 2,501,734 274,268 53,317 17,494 2,846,813 13.5%

14 Amendments under Articles 29, 30 and 31 of the LPFMA are included 15 Amendments under Articles 29, 30 and 31 of the LPFMA are included 16 Amendments under Articles 29, 30 and 31 of the LPFMA are included 17 Includes: principal, interest and sub-borrowing

31

Note 34. Funds in the Central Bank of Kosovo

The government manages funds using the Treasury Single Account (TSA). Most accounts are held with the Central Bank

of Kosovo (CBK). The following is a list of accounts with the final balance on 31.12.2020.

2020. 2019. 2018. Account number Account name `000 Euros `000 Euros `000 Euros

10004000700001XX Kosovo Treasury-MoF Main Account 256,801 385,136 313,120 10004000700046XX PAK Privatization Administrative Fees - 0 964 10004300700036XX Pensions and social scheme 4,010 3,143 2,837 10004300700080XX Minority salaries in trust 1,046 1,046 1,046 10004300700032XX Penalty to financial institutions 65 387 324 10004300700084XX KPA Kosovo Property Agency 445 449 449 10004300700087XX AKKVP Lease without Ownership 195 195 195 10004300700002XX Salaries of civil servants - - 308 10004300700079XX Salaries of civil servants 345 323 - 10004300700044XX Trust funds of the Municipality of Pristina 686 1,507 1,507 10004300700063XX Trust funds of the Municipality of Prizren 244 244 322 10004300700049XX Issuance of securities 4 - 3,350 10004300700085XX ACKVP Deposits 128 128 128 10004300700065XX Return of TAK funds 1,927 77 37 10004000700080XX Trust funds - CV Dubrava 206 - - 10004300700070XX Trust funds of the Municipal Assembly of Skenderaj 80 100 143 10004300700048XX Detention Center - Lipljan 0 0 0 10004300700073XX Confiscated Property Management Agency 7 12 22 10004300700037XX SFO AE liquidity financial system 1,468 1,364 1,170 10004000700053XX Detention Center - Pristina 46,000 46,000 46,000 10004300700077XX Detention Center - Prizren 23 27 0 10004300700071XX Trust funds - CV Lipljan 9 21 17 10004300700074XX Detention Center - Peja 5 11 6 10004300700075XX Detention Center - Gjilan 10 12 10 10004300700072XX Trust funds CV Smrekovnica 20 32 12 10004300700079XX Detention Center - Mitrovica 16 21 13 10004300700076XX High security prison in Gerdovac 9 11 7 10004300700069XX Trust funds from expropriation 34 40 57 10004000700035XX Sale of buildings of public institutions 994 1,043 278 10004000700057XX Ministry of Foreign Affairs 239 239 239 10004000700060XX Tariffs from state guarantees of RK 598 508 458 10004000700071XX KPA Funds for liquidation of SOEs 37 37 39 10004000700072XX Trust funds of Dragash Municipality 11 11 11 10004000700062XX Trust funds of the Municipality of Suhareka - 750 691 10004000700045XX Air Navigation Services Agency 1,048 1,184 600 10004000700067XX AKKVP Compensation Scheme / Trust Funds 108 108 108 10004000700000XX Trust funds of the Municipality of Gjakova - - - 10004000700075XX Trust funds of the Municipality of Vushtrri 19 19 79 10004000700076XX Trust funds of the Municipal Assembly of Kačanik 58 58 58 10004000700077XX Trust funds of the Municipality of Shtime 4 58 58 Total 316,897 444,301 374,663

32

Note 35. Balance for quotas / shares in IFIs

During 2020, there were no payments on behalf of quotas / shares in MFIs, however, as a financial asset the last balance

in 2018 is generally transferred to the opening balance in 2020. Since there were transactions in 2018, this position is

shown for comparison, which represents a change in the form of assets (from cash to financial instrument - quotas /

shares) and are not known as expenses for reporting purposes.

Total balance of shares / quotas of Kosovo in IFIs according to data as of 31.12.2020. is shown in Annex 21.

2020. 2019. 2018. Description '000 '000 '000

Quotas in IFIs 1,741 1,741 1,741 - -

Total 1,741 1,741 1,741

Note 36. Development Trust Fund

2020. 2019. 2018.

Description '000 € '000 € '000 €

Development Trust Fund 1,971 4,754 4,514

Total 1,971 4,754 4,514

Note 37. Cash in transit

Represents money received through Commercial Banks as income for 2020, but on 31.12.2020 was not transferred to

CBK Treasury accounts. The amount of money in transit, which is considered part of the bank balance sheet, is given in

detail in the following table.

2020. 2019. 2018. Name of the Bank '000 € '000 € '000 €

Raiffeisen Bank 262 275 382 Banka Për Biznes 226 351 89 NLB Prishtina 2,283 1,938 1,303 Banka Kombëtare Tregtare 822 873 1,238 ProCredit Bank 352 540 266 Banka Ekonomike 501 363 502 TEB Bank 389 271 244 Ziraat Bank 13 17 7 BQK 3 4 - Total 4,851 4,632 4,031

33

Note 38. Accounts of diplomatic missions of Republic of Kosovo

These are accounts opened with commercial banks in countries where the Government of the Republic of Kosovo has diplomatic

missions, based on the Administrative Instruction on Accounts of Embassies and maintained for the purpose of providing banking

services to embassies and consulates in those countries. The balance of funds on these accounts is shown in the following table.

2020. 2019. 2018. Description '000 '000 '000

Consulate in Struga 10 - - Embassy in Norway 62 - - Consulate in Zadar 21 - - Embassy in Portugal 3 - - Embassy in Bangladesh 2 17 - Consulate in Hamburg 42 21 - Embassy in Qatar - 55 - Consulate in Dusseldorf 286 40 - Consulate in Toronto 27 24 5 Embassy in the United Arab Emirates 42 5 18 Embassy in the United States 14 2 13 Embassy in Albania 29 21 12 Embassy in the United Kingdom 25 32 17 Embassy in Belgium 26 59 17 Embassy in Germany 41 14 13 Embassy in Switzerland 107 27 40 Embassy in France 10 16 24 Embassy in Austria 81 54 27 Embassy in Italy 64 20 10 Embassy in Turkey 10 7 9 Embassy in the Netherlands 21 (1) 6 Consulate in New York 9 2 62 Embassy in Croatia 11 4 12 Embassy in Sweden 48 3 13 Embassy in Bulgaria 9 13 12 Embassy in Hungary 4 17 0 Embassy in Slovenia 60 26 15 Consulate in Frankfurt 58 102 290 Consulate in Stuttgart 144 126 81 Consulate in Geneva 106 71 61 Consulate in Zurich 70 82 117 Embassy in Macedonia 5 5 1 Embassy in Saudi Arabia 3 6 5 Embassy in the Czech Republic 12 15 9 Consulate in Strasbourg 77 11 27 Consulate in Istanbul 17 3 21 Embassy in Australia 26 21 33 Consulate in Milan 25 20 9 Embassy in Montenegro 0 22 4 Consulate in Munich 113 52 37 Embassy in Canada 2 12 16 Consulate in IOWA USA 5 8 (0) Special Mission in Belgrade 6 7 0 Embassy in Senegal 5 47 20 Consulate in Denmark 7 18 3 Consulate General of the Republic of Kosovo in Albania 4 29 14

Total 1,751 1,135 1,074

34

Note 39 Petty cash and open advances to budget organizations

This amount represents the petty cash and open and unjustified advances by BOs which is held by budget organizations.

2020. 2019. 2018.

Description '000 € '000 € '000 €

Petty cash and open advances 2,744 1,687 1,851

Total 2,744 1,687 1,851

Amounts/outflows that are not recorded in KFMIS as a justified expense, respectively the funds withdrawn from the

accounts of the respective BOs as an advance for official travel have not been returned until 31.12.2020, are presented

in the financial statements as a request for funds and are listed in the following disclosure:

2020. 2019. 2018.


Office of the President - 8 1 Office of the Prime Minis. 13 19 77 Ministry of Finance 14 16 12 Ministry of Public Administration - 0 0 Ministry of Agriculture, Forestry and Rur. development 1 7 1 Ministry of Trade and Industry 6 5 6 Ministry of Infrastructure 20 12 14 Ministry of Health 720 720 722 Ministry of Culture, Youth and Sports 43 47 22 Ministry of Education, Culture and Science 3 5 8 Ministry of Labor and Social Welfare 65 66 66 Ministry of Environment and Spatial Planning - 14 1 Ministry of Returns and Communities 1 1 - Ministry of Local Government Administration 6 6 7 Ministry of Economic Development 4 1 4 Ministry of the Interior Affairs 33 78 69 Ministry of Justice 0 0 2

Ministry of Foreign Affairs 18 1,695 329 498

Ministry of Defense 0 0 0

Ministry for European Integrations - 5 10

Ministry of Diaspora - 19 26

Ministry of Regional Development - 1 2

Ministry of Innovation and Entrepreneurship - 7 1

University Hospital and Clinical Service 0 0 0

Health Insurance Fund 0 2 -

Academy of Sciences and Arts - - 0

Reconstruction Fund 2 2 2

Anti-Corruption Agency - 0 -

Energy Regulatory Office - (0) 1

University of Pristina 0 1 0

Kosovo Competition Commission 0 0 -

Kosovo Intelligence Agency 64 261 227

18 MFAD reported that this amount of open advances is not related to business trips, but advances for diplomatic missions, which are expected to be reflected in 2021.

35

2020. 2019. 2018.


Election Complaints and Appeals Commission - - 0

Independent Supervisory Board of KCS 0 0 -

Kosovo Prosecutorial Council 0 0 1

State Data Protection Agency - (0) -

Air Navigation Services Agency - 1 -

Financial Information Center 2 2 2 Regulatory body for water supply services - - - Railway regulatory authority 0 0 1 Central electron commission 0 - (0) Kosovo Prop. Comparison and Verification Agency - - 3

Glogovc - 1 (0)

Fushë Kosovë - 0 - Lipjan 0 - - Podujevë 1 3 1 Prishtinë 2 0 (1)

Shtimje - 0 - Dragash - (1) Rahovec - 2 2 Suhareka 3 (0) 0 Malishevë 0 0 (0) Mamushë 4 2 3 Gjakovë 1 - (0)

Istog 0 0 0 Klinë 0 1 (0) Pejë 1 1 1 Leposaviq 5 3 5 Mitrovicë 3 3 3 Skenderaj - - 3 Vushtrri 0 - 0 Gjilan 0 (0) 1 Kaçanikë 1 1 1 Kamenicë 0 1 - Novo Berde 4 2 1 Ferizaj - 1 0

Viti 0 - - Partesh 19 16 11 Hani I Elezit 0 - - Kllokot 13 11 11 Unspecified 1 4 34

Total 2,744 1,687 1,851

36

Note 40 Donor Designated Grants

Certain donor grants may be spent in accordance with the terms of the grant agreement. A detailed analysis of the

balance sheet of donor funds can be found in Annex 4.

Description 2020 2019 2018 '000 '000 '000

Balance of grants transferred from the previous year

8,866 7,803 6,452 Received grants 9,048 7,987 8,319 Total receipts from DDG 17,914 15,790 14,770

BKK / request for refund from the WB in the following year 1,007 - -

Grant expenditures

9,031 6,862 6,900 Grant return 138 62 67 Total payments from DDG 9,169 6,924 6,967

Balance for transfer to the next year 9,752 8,866 7,803

Note 41 Transferred own revenues – central level

Own revenues that are transferred are collected and unused revenues from budget organizations of the central level

(1,764,739 euros) until 31.12.2020. Details of own revenues for transmission in 2020 are given in Annex 5.

Note 42 Transferred own revenues - local level

Own revenues that are transferred are collected and unused revenues of municipalities (55,993,829 euros) until

31.12.2020. years. Details of own revenues for transmission in 2020 are given in Annex 5.

Note 43 Development Trust Fund

The amount of 8,241,000 Euros is on behalf of the development fund, which will be transferred to 2020..

Description 2020 2019 2018 '000 '000 '000

Transferred from the previous year 8,004 8,689 8,755

Income from DTF 717 242 1,663 Total 8,721 8,931 10,418 Payments from FB 08 and FB 10 480 927 1,729

Total for transfer in 2021 8,241 8,004 8,689

Note 44 Dedicated revenues

The amount that will be transferred to 2021 is 52,000 Euros.

Description 2020 2019 2018

'000 '000 '000

Transferred balance from 2019. 803 1,706 803

Dedicated revenues 2,473 5,555 10,493

Total 3,275 7,261 11,296

Payments for 2020 3,223 6,459 9,590

Total for transfer in 2021 52 803 1,706

37

Note 45 Other funds

Other assets are trust funds. Below is a table with details of the fund's content.

2020 2019 2018 Description '000 € '000 € '000 €

Gambling deposits 19 2,582 4,003 5,016 Deposits-procurement review body 846 693 378 Seizure deposits 1,489 1,379 1,166 KJC deposits 20 4,895 4,301 4,062 Special Chamber deposits 63 60 60 Salaries of minorities in trust 21 713 713 713 Prisoner deposits 22 213 285 289 Deposits-student tokens 321 364 314 Rent-Kosovo Property Agency 444 449 450 KPCVA deposits 128 128 121 KPCVA-Inventory 195 195 193 Trustee Account - Municipality of Prishtina 0 - - Deposits-Reimbursement Scheme KPCVA 1,053 1,151 600 Deposits-Reimbursement Scheme KPCVA / Applicant 54 35 - Tariffs of state guarantees of RK 598 508 458 Interest bonds in trust 24 - - ICMM deposits 56 40 35 Deposits for expropriation-Municipalities 2,219 3,203 2,578

Total 15,894 17,506 16,432

Note 46 Unspent funds from borrowing

Description 2020 2019 2018 '000 '000 '000

Balance transferred from 2019. 7,000 7,000 - Receipts - - - Payments for 2020. 3,109 - - Balance for transfer to the next year 3,891 7,000 -

19 Gambling deposits - are deposits that are paid according to the law on games of chance. 20 KJC deposits - are funds deposited by courts paid by third parties in the name of exercising their rights. 21 Deposits on minority salaries in trust - The Government has made a decision on establishing a trust account for deferred (returned) salaries. . 22 Prisoner deposits - are funds that prisoners deposit in their bank accounts by prisons throughout the region of Kosovo, and which are returned to prisoners after release from prison. .

38

ANNEX No. 1 Budget deficit table for 2020

In accordance with the requirements of Article 46, paragraph 1 of the LPFMA, the following table shows the planning

and compliance with the deficit threshold according to the applicable legislation, ie Article 22 / A of the LPFMA as well

as Table 1 of Law no. 07 / L-001 and Law no. 07 / L-014 on amendments to Law no. 07 / L-001 on the Budget of the

Republic of Kosovo

The deficit of 0.47% of the realization is an indicator that the Government of the Republic of Kosovo has fully complied

with the allowed deficit threshold of (6.5%) and the planned limit of (2%), adjusted based on the decision of the Assembly

of the Republic of Kosovo.

In thousands of euros

Initial budget

2020

Revised budget

2020

Execution 2020

1. Budget revenues 2,020,394 1,788,494 1,722,213

Tax revenues 1,832,917 1,604,802 1,539,982 Tax return (49,510) (39,631) (32,999) Non-tax revenues 226,487 188,913 181,201 Of which: concession fee 13,087 2,700 2,651

Of which: royalty 33,000 30,150 29,362

Budget grant support 10,500 34,410 34,030

2. Budget expenditures 2,325,000 2,590,203 2,207,438

Salaries and wages 619,000 634,263 660,768 Goods and services 357,000 328,805 299,162

Of which: utilities 30,545 25,006 22,168

Subsidies and transfers 633,000 863,135 867,794 Of which: subsidies and transfers, funds of PAK liquidation 23 - - 17,457

Capital expenditures 672,000 730,000 379,713 Of which: funding from the regular budget 24 510,155 397,490 300,063 Of which: capital expenditures from the investment clause 76,845 147,510 25,655 Of which: means of liquidation of PAK 85,000 185,000 53,994

Reserve 44,000 34,000 -

3. Primary deficit/surplus (304,606) (801,709) (485,224) Interest payment 32,000 30,000 27,505

4. Total deficit/surplus (336,606) (831,709) (512,730) 5. Expenditures exempt from fiscal rule 25 189,845 380,510 148,618

Transferred expenses from own revenues 22,000 42,000 30,101 Expenditures from intended income of PAK 6,000 6,000 - Funds of liquidation of PAK 85,000 185,000 71,451 Financing of expenditures from the investment clause and

PAK 76,845 147,510 47,065

6. Total deficit / surplus according to the fiscal rule (6=4+5) (146,760) (451,199) (364,112)

7. Total deficit / surplus in % -2.0% -6.5% -5.2%

23 Pursuant to Article 8, item 1 of Law No. 07 / L - 016 on Economic Recovery-Covid 19 and Government Decision no. 06/53 of 29.12.2020 24 It is included as a payment, in the realization column for 2020, the amount of 2,077,995.90 euros as an unauthorized exit of funds according to the details shown in note 30. The case is in the proceedings of judicial authorities and this amount is treated by the Treasury as a request for funds Annex 11 25 Based on the definition of the fiscal rule according to Article 12 of Law No. 04 / L-194 and Article no. 7 of Law No. 05 / L-063.

39

ANNEX No.2 Comparing budget allocations

Central level

Description Budget acc. To

the Law 07/L-001 Revised budget

07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Assembly 11,155,484 10,019,536 8,651,582 -14%

Salaries and wages 7,633,084 7,633,084 6,878,699 -10%

Goods and services 2,101,400 1,467,400 1,047,626 -29%

Utilities 241,000 196,052 167,465 -15%

Non-financial assets 70,000 70,000 70,000 0%

Salaries and wages 1,110,000 653,000 487,793 -25%

Office of the President 4,072,866 3,380,121 2,487,532 -26%



Utilities 6,700 3,956 3,956 0%


Salaries and wages 515,000 185,000 - 0%

Office of the Prime Minister 21,219,716 15,016,506 15,450,541 3%



Utilities 143,248 112,576 93,325 -17%

Non-financial assets 4,485,000 2,820,000 5,124,033 82%


Ministry of Finance 543,731,540 383,508,527 159,799,130 -58%



Utilities 738,642 390,459 304,498 -22%

Non-financial assets 467,611,647 205,082,190 28,325,459 -86%


Ministry of Agriculture, Forest and Rural Development 62,770,521 60,347,857 71,794,691 19%


Goods and services 3,228,610 3,239,252 3,778,201 17%

Utilities 157,770 96,259 76,969 -20%



Reserves 3,080,000 - - 0%

MEZTIPSI 88,215,312 - - 0%

Salaries and wages 5,079,622 - - 0%

Goods and services 7,828,407 - - 0%

Utilities 340,175 - - 0%

Non-financial assets 37,438,870 - - 0%

Salaries and wages 37,528,238 - - 0%

Ministry of Industry and Trade - 9,985,237 10,806,991 8%

Salaries and wages - 1,880,629 1,858,746 -1%

Goods and services - 2,052,317 2,235,175 9%

Utilities - 25,040 45,040 80%

Non-financial assets - 1,580,000 1,600,560 1%

Salaries and wages - 4,447,251 5,067,470 14%

Ministry of Infrastructure 243,697,609 167,834,711 158,525,422 -6%



Utilities 358,410 165,075 165,075 0%



40



07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Ministry of Health 52,855,125 82,676,501 78,718,264 -5%

Salaries and wages 8,873,209 7,987,071 8,211,619 3%


Utilities 347,148 146,406 146,406 0%



Ministry of Culture, Youth and Sports 44,176,109 38,546,390 36,834,166 -4%



Utilities 404,908 275,819 257,785 -7%



Ministry of Education, Science, Technology and Innova 76,540,016 63,016,678 61,647,969 -2%



Utilities 1,645,459 1,153,200 1,132,977 -2%



Ministry of Labor and Social Welfare - 481,075,413 559,126,453 16%



Utilities - 218,065 240,341 10%



Ministry of Communities and Returns 7,013,262 4,762,114 4,572,198 -4%

Salaries and wages 838,443 838,442 740,942 -12%

Goods and services 357,819 309,819 228,374 -26%

Utilities 17,000 8,711 5,884 -32%

Non-financial assets 300,000 300,000 291,856 -3%


Ministry of Local Government Administration 4,630,313 4,927,122 3,318,128 -33%

Salaries and wages 1,047,757 1,005,509 914,098 -9%


Utilities 15,500 8,825 6,026 -32%


Ministry of Economy and Environment - 138,375,401 268,729,351 94%



Utilities - 122,408 80,062 -35%



Ministry of Interior Affairs 160,181,851 148,722,254 160,930,597 8%



Utilities 4,956,400 4,223,214 3,800,976 -10%



Ministry of Justice 29,853,812 30,106,575 28,238,536 -6%



Utilities 1,070,769 737,318 781,911 6%



41



07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Ministry of Foreign Affairs and Diaspora 33,544,281 28,928,646 24,791,137 -14%



Utilities 880,551 467,416 657,035 41%



Ministry of Defense 69,275,842 63,602,303 64,046,501 1%



Utilities 938,000 639,461 702,823 10%


Ministry of European Integration 2,661,774 - - 0%

Salaries and wages 723,610 - - 0%

Goods and services 1,383,164 - - 0%

Utilities 40,000 - - 0%

Subsidies and transfers 515,000 - - 0%

University Hospital Clinical Center of Kosovo 118,714,402 117,086,364 131,985,890 13%



Utilities 4,103,416 2,727,468 2,804,469 3%


Ministry of Regional Development 5,759,203 4,521,825 6,342,773 40%



Utilities 11,360 6,982 5,889 -16%

Subsidies and transfers 2,500,000 1,600,000 3,596,459 125%


Health Insurance Fund 8,606,203 9,379,692 9,097,749 -3%


Goods and services 1,007,130 307,130 287,948 -6%

Utilities 66,160 39,649 23,183 -42%



Public Procurement Regulatory Commission 841,062 771,446 701,892 -9%


Goods and services 303,290 243,290 243,290 0%

Utilities 20,000 10,384 3,384 -67%


Kosovo Academy of Sciences and Arts 1,262,916 1,160,941 1,095,455 -6%



Utilities 5,000 3,025 2,600 -14%

Subsidies and transfers - 276,940 273,985 -1%

Contingencies 8,800,000 6,794,591 3,378,439 -50%


Reserves 6,800,000 4,794,591 1,378,439 -71%

Regulatory authority for electronic and post.commu. 1,649,795 865,385 690,697 -20%



Utilities 14,700 11,523 14,523 26%


Anti-Corruption Agency 572,009 548,311 498,336 -9%



Utilities 8,500 4,802 3,376 -30%

42



07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Kosovo Energy Regulatory Office 818,987 756,363 707,100 -7%



Utilities 22,000 15,376 14,395 -6%


Kosovo Privatization Agency 8,119,918 7,159,680 6,986,273 -2%



Utilities 98,000 57,762 55,234 -4%

Subsidies and transfers 40,000 40,000 34,453 -14%


Procurement Review Body 395,709 363,538 350,986 -3%



Utilities 5,100 2,929 1,586 -46%

Free Legal Aid Agency 422,699 379,588 307,394 -19%



Utilities 10,000 6,889 6,889 0%

University of Pristina 34,927,725 31,041,403 28,599,254 -8%



Utilities 1,175,000 809,326 706,786 -13%



Constitutional Court 1,835,354 1,768,622 1,886,926 7%



Utilities 4,000 3,000 2,553 -15%


Kosovo Competition Authority 346,801 340,051 297,689 -12%



Utilities 14,000 7,251 1,051 -86%

Kosovo Intelligence Agency 8,835,039 8,523,310 9,171,129 8%



Utilities 40,000 25,145 25,145 0%

Subsidies and transfers 500,000 500,000 500,000 0%

Non-financial assets 2,000,000 1,003,126 913,363 -9%

Kosovo Cultural Heritage Council 215,405 204,260 128,342 -37%



Utilities 2,550 1,405 832 -41%

Election Complaints and Appeals Panel 213,116 194,239 174,123 -10%



Utilities 7,820 3,943 1,113 -72%

Radio Television of Kosovo 8,960,000 11,200,000 11,200,000 0%


Independent Oversight Board of the Kosovo Civil Serv. 384,151 362,561 280,960 -23%



Utilities 3,825 2,235 2,235 0%

43



07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Kosovo Prosecutorial Council 15,021,836 13,727,289 13,672,561 0%



Utilities 200,680 133,551 141,461 6%

Non-financial assets 1,834,500 1,162,082 934,232 -20%

State Agency for Personal Data Protection 386,100 353,292 235,303 -33%



Utilities 6,450 3,642 2,842 -22%

Memorial Complex Management Agency 5,821,956 3,272,329 1,861,657 -43%



Utilities 63,000 39,109 48,109 23%


Air Navigation Services Agency 8,092,593 7,248,890 8,145,900 12%



Utilities 102,370 102,370 119,454 17%


National Audit Office 3,114,149 2,847,729 3,084,110 8%



Utilities 45,000 28,580 31,580 10%


Water Services Regulatory Authority 382,363 360,402 340,723 -5%



Utilities 6,503 4,542 4,542 0%

Railway regulatory authority 412,296 375,169 321,513 -14%



Utilities 6,400 4,273 4,273 0%

Kosovo Civil Aviation Authority 979,114 923,706 878,396 -5%



Utilities 13,738 8,330 6,986 -16%

Independent Commission for Mines and Minerals 1,429,659 1,257,783 1,148,580 -9%



Utilities 30,600 18,724 17,682 -6%


Independent Media Commission 951,796 842,322 775,212 -8%



Utilities 28,000 18,527 18,527 0%


Central Election Commission 6,176,482 6,556,481 6,417,935 -2%


Goods and services 555,748 949,042 1,087,982 15%

Utilities 32,650 19,355 14,562 -25%



44



07/L-014 Budget in

ISUFKU %

difference

1 2 3 4 5=4/3

Ombudsperson Institution 1,373,815 1,237,937 1,104,058 -11%



Utilities 15,000 8,372 6,172 -26%


Academy of Justice 964,324 727,895 519,903 -29%



Utilities 16,500 10,071 8,069 -20%

Non-financial assets 30,000 - - 0%

Kosovo Judicial Council 29,821,540 28,375,451 28,024,051 -1%



Utilities 448,950 291,885 296,575 2%



Kosovo Property Comparison and Verification Agency 2,914,258 2,413,248 2,135,877 -11%


Goods and services 1,136,285 936,285 882,971 -6%

Utilities 88,523 53,263 49,105 -8%


Total Central level 1,745,118,208 2,008,773,985 2,001,016,377 -0.4%

45

Local level

Description Budget

according to the Law 07/L-001

Revised budget 07/L-014

Budget in KFMIS Progress

1 2 3 4 5=4/3

Gllogovc 16,490,343 16,530,458 17,774,934 108%

Wages and salaries 8,440,641 8,549,001 8,524,870 100%


Utilities 195,340 195,340 220,872 113%



Reserves 1,104,169 995,809 35,000 4%

Fushe Kosova 12,608,367 12,621,667 15,447,866 122%



Utilities 230,000 230,000 272,652 119%

Subsidies and transfers 299,657 299,657 1,103,741 368%


Reserves 748,595 699,140 - 0%

Lipjan 18,005,722 18,045,793 19,509,547 108%



Utilities 250,000 250,000 274,543 110%



Reserves 1,513,269 1,311,801 - 0%

Obiliq 11,437,447 11,437,447 12,604,964 110%



Utilities 316,675 316,675 316,995 100%



Reserves 542,802 439,434 0 0%

Podujeva 26,756,270 26,835,070 27,652,687 103%



Utilities 415,000 415,000 377,043 919%



Reserves 1,690,511 1,528,916 - 0%

Prishtina 91,579,504 91,738,141 119,329,101 130%

Wages and salaries 31,803,062 32,304,857 30,897,301 -496%


Utilities 2,000,000 2,000,000 2,000,000 100%



Reserves 2,999,055 2,497,260 300,000 12%

Shtime 9,127,712 9,127,712 9,636,657 106%


Goods and services 890,000 1,027,299 1,490,824 145%

Utilities 220,000 220,000 255,006 116%



Reserves 558,423 457,889 - 0%

46

Description

Budget according to the

Law 07/L-001



1 2 3 4 5=4/3

Gracanica 10,661,328 10,661,328 12,215,158 115%



Utilities 180,000 180,000 328,500 183%



Reserves 887,479 770,929 0%

Dragash 9,045,190 9,161,760 10,424,404 114%


Goods and services 938,908 1,069,404 1,441,328 135%

Utilities 130,000 130,000 121,037 93%



Reserves 679,757 489,959 - 0%

Prizren 50,901,460 51,020,486 52,775,372 103%



Utilities 998,199 998,199 936,213 94%



Reserves 2,266,460 1,995,560 - 0%

Rahovec 14,735,820 14,762,420 15,450,472 105%



Utilities 280,500 280,500 280,500 100%



Reserves 1,087,399 993,844 - 0%

Suhareka 16,933,883 16,987,460 17,958,303 106%



Utilities 300,000 300,000 347,741 116%



Reserves 1,040,606 945,803 - 0%

Malisheva 15,583,802 15,583,803 16,323,572 105%



Utilities 455,000 455,000 455,000 100%



Reserves 1,260,913 1,109,706 - 0%

Mamusha 1,968,887 1,981,803 2,347,112 118%



Utilities 31,000 31,000 31,000 100%



Reserves 71,782 50,677 - 0%

47

Description

Budget according to the Law 07/L-

001


Budget in KFMIS

Progress

1 2 3 4 5=4/3

Decan 9,731,596 9,758,096 10,244,105 105%



Utilities 155,000 155,000 155,000 100%



Reserves 682,449 596,769 - 0%

Gjakova 27,252,717 27,332,147 28,828,276 105%



Utilities 586,800 586,800 602,664 103%



Reserves 2,235,936 2,019,846 - 0%

Istog 14,011,426 14,160,676 15,139,435 107%



Utilities 200,000 200,000 196,213 98%



Reserves 760,676 638,187 1 0%

Klina 11,054,140 11,054,140 11,697,851 106%



Utilities 180,000 180,000 159,081 88%



Reserves 831,657 711,094 - 0%

Peja 28,545,321 28,855,746 30,043,640 104%



Utilities 751,924 751,924 757,688 101%



Reserves 1,713,079 1,399,562 - 0%

Junik 1,627,946 1,631,096 2,009,241 123%



Utilities 36,200 36,200 34,851 96%



Reserves 19,703 488 - 0%

Leposaviq 4,799,739 4,827,705 5,084,700 105%



Utilities 64,000 64,000 64,000 100%



Reserves 138,428 138,428 - 0%

48

Description

Budget according to the

Law 07/L-001



1 2 3 4 5=4/3

Mitrovica 22,115,361 22,152,938 22,864,333 103%



Utilities 493,815 493,815 481,484 98%



Reserves 1,755,332 1,507,498 176,054 12%

Skenderaj 14,950,500 15,029,828 16,087,473 107%



Utilities 294,537 294,537 212,487 72%



Reserves 1,107,758 888,222 0 0%

Vushtrri 19,939,966 20,038,259 21,497,641 107%



Utilities 309,035 311,035 301,442 97%



Reserves 1,161,321 977,418 - 0%

Zubin Potok 2,539,333 2,564,767 2,911,373 114%



Utilities 50,000 50,000 24,096 48%



Reserves 1,375 1,375 - 0%

Zvecan 2,435,328 2,460,695 3,414,313 139%



Utilities 50,000 50,000 19,950 40%


Non-financial assets 498,480 498,480 1,483,620 298%

Reserves 19,542 19,542 - 0%

North Mitrovica 6,353,731 6,450,651 10,141,828 157%



Utilities 46,927 46,927 46,927 100%



Reserves 62,746 62,746 - 0%

Gjilan 27,509,087 27,614,397 28,776,054 104%



Utilities 671,500 671,500 628,887 94%



Reserves 1,695,197 1,428,288 - 0%

49

Description Budget according

to the Law 07/L-001 Revised budget

07/L-014 Budget in KFMIS Progress

1 2 3 4 5=4/3

Kacanik 9,000,530 9,013,830 9,649,416 107%



Utilities 170,000 170,000 197,600 116%



Reserves 639,044 538,700 - 0%

Kamenica 9,401,944 9,401,944 10,033,922 107%



Utilities 184,000 184,000 185,075 101%



Reserves 400,142 303,437 - 0%

Novo Berdo 3,075,633 3,075,633 3,352,114 109%



Utilities 70,000 70,000 93,848 134%



Reserves 302,645 272,090 - 0%

Shterpca 4,221,098 4,221,098 4,879,578 116%



Utilities 88,625 88,625 88,625 100%


Non-financial assets 946,324 946,324 1,760,425 186%

Reserves 500,322 485,202 6,975 1%

Ferizaj 36,023,634 36,076,834 37,686,459 104%



Utilities 659,680 659,680 659,680 100%



Reserves 2,229,493 1,990,447 - 0%

Viti 12,305,490 12,318,790 12,920,352 105%



Utilities 279,000 279,000 304,000 109%



Reserves 1,096,884 949,279 - 0%

Partesh 1,214,028 1,216,548 1,561,769 128%

Wages and salaries 875,000 877,520 884,525 101%


Utilities 40,000 40,000 34,371 86%



Reserves 34,000 34,000 - 0%

Hani i Elezit 2,742,095 2,787,095 3,166,301 114%



Utilities 60,000 62,000 62,000 100%

50



Reserves 168,787 146,737 1 0%

Kllokot 1,137,495 1,137,495 1,477,902 130%

Wages and salaries 760,000 765,040 802,140 105%


Utilities 45,000 45,000 45,000 100%



Reserves 40,000 34,960 - 0%

Ranillug 1,918,848 1,918,848 2,384,002 124%



Utilities 40,000 40,000 80,628 202%



Reserves 199,034 182,339 - 0%

Total of Local Level 579,742,721 581,594,604 645,302,229 111%

Debt payment 176,872,692 183,000,000 183,000,000 100%

Total 26 2,501,733,,621 2,773,368,589 2,829,318,606 102%

26 The budget for identified donor grants and trust funds is not included.

51

ANNEX No. 3 Expenditures by budget organizations - Central Level

Description

Budget according to

the Law 07/L-001


Budget in KFMIS

Payments Commitment/

Obligations

Progress

1 2 3 4 5 6 7=5/4

Assembly 11,155,484 10,019,536 8,651,582 8,076,191 507,454 93%

Wages and salaries 7,633,084 7,633,084 6,878,699 6,877,326 - 100%

Goods and services 2,101,400 1,467,400 1,047,626 882,854 113,789 84%

Utilities 241,000 196,052 167,465 157,936 - 94%

Subsidies and transfers 70,000 70,000 70,000 67,820 - 97%

Non-financial assets 1,110,000 653,000 487,793 90,256 393,665 19%

Office of the President 4,072,866 3,380,121 2,487,532 2,326,202 106,898 94%


Goods and services 2,181,600 1,871,600 1,166,053 1,005,325 106,865 86%

Utilities 6,700 3,956 3,956 3,403 32 86%


Non-financial assets 515,000 185,000 - - - 0%

Office of the Prime Minister 21,219,716 15,016,506 15,450,541 13,584,318 1,128,398 88%



Utilities 143,248 112,576 93,325 88,013 2,275 94%

Subsidies and transfers 4,485,000 2,820,000 5,124,033 4,646,392 78,060 91%


Ministry of Finance 543,731,540 383,508,527 159,799,130 52,711,624 1,073,884 33%



Utilities 738,642 390,459 304,498 255,872 25,764 84%


Non-financial assets 29,466,652 151,545,912 107,846,699 6,660,888 148,609 6%

Minis of Agric, Fo and R. Dev. 62,770,521 60,347,857 71,794,691 69,734,309 244,819 97%



Utilities 157,770 96,259 76,969 61,003 8,552 79%



Reserves 3,080,000 - - - - 0%

MEETIESI 88,215,312 - - - - 0%

Wages and salaries 5,079,622 - - - - 0%

Goods and services 7,828,407 - - - - 0%

Utilities 340,175 - - - - 0%

Subsidies and transfers 37,438,870 - - - - 0%

Non-financial assets 37,528,238 - - - - 0%

Ministry of Trade and Industry - 9,985,237 10,806,991 7,065,092 248,349 65%

Wages and salaries - 1,880,629 1,858,746 1,858,722 - 100%

Goods and services - 2,052,317 2,235,175 1,805,730 185,117 81%

Utilities - 25,040 45,040 41,785 2,789 93%

Subsidies and transfers - 1,580,000 1,600,560 1,279,224 7,250 80%

Non-financial assets - 4,447,251 5,067,470 2,079,631 53,193 41%

Ministry of Infrastructure 243,697,609 167,834,711 158,525,422 92,170,794 17,343,492 58%


Goods and services 19,729,682 14,228,923 13,856,825 11,488,445 2,193,200 83%

Utilities 358,410 165,075 165,075 158,304 6,026 96%


Non-financial assets27 217,778,671 149,957,994 141,361,545 77,417,743 15,142,926 55%

Ministry of Infrastructure 52,855,125 82,676,501 78,718,264 49,930,488 1,726,593 63%



Utilities 347,148 146,406 146,406 140,115 7 96%


Non-financial assets 15,748,000 42,698,161 41,309,892 13,567,920 1,224,978 33%

27 Included as payment, in the payment column the amount of EUR 2,077,995.90 as an unauthorized outflow of funds according to the details presented in Note 30. The case is in the process within judicial authorities and this amount is treated as a request for funds and is presented in Annex 11.

52

Description

Budget according to the Law 07/L-001


Budget in KFMIS

Payments Commitment/ Obligations

Realisation

1 2 3 4 5 6 7=5/4

Ministry of Culture, Youth and Sports 44,176,109 38,546,390 36,834,166 25,569,898 3,499,385 69%



Utilities 404,908 275,819 257,785 240,436 11,334 93%



Ministry of Ed, Science and Technology 76,540,016 63,016,678 61,647,969 53,572,859 3,021,977 87%



Utilities 1,645,459 1,153,200 1,132,977 759,140 4,741 67%



Ministry of Labour and Social Welfare - 481,075,413 559,126,453 555,219,327 1,756,549 99%

Wages and salaries - 5,192,652 5,089,385 5,089,385 - 100%


Utilities - 218,065 240,341 205,193 25,592 85%


Non-financial assets - 2,583,241 2,140,008 820,349 1,309,516 38%

Ministry for Commun and Return 7,013,262 4,762,114 4,572,198 4,090,935 469,515 89%

Wages and salaries 838,443 838,442 740,942 739,819 - 100%

Goods and services 357,819 309,819 228,374 203,197 18,466 89%

Utilities 17,000 8,711 5,884 4,759 182 81%

Subsidies and transfers 300,000 300,000 291,856 288,399 485 99%


Ministry of Local Government Administration 4,630,313 4,927,122 3,318,128 2,849,013 443,002 86%

Wages and salaries 1,047,757 1,005,509 914,098 914,060 - 100%


Utilities 15,500 8,825 6,026 5,093 - 85%


Ministry of Economy and Environment - 138,375,401 268,729,351 209,833,537 2,977,760 78%

Wages and salaries - 3,315,384 3,091,844 3,090,244 1,600 100%


Utilities - 122,408 80,062 64,553 1,393 81%


Non-financial assets - 70,105,755 68,724,574 37,908,862 1,770,933 55%

Ministry of the Interior Affairs 160,181,851 148,722,254 160,930,597 150,293,854 7,326,888 93%



Utilities 4,956,400 4,223,214 3,800,976 3,609,444 48,130 95%

Subsidies and transfers 2,141,367 2,041,367 1,856,721 1,276,828 0 69%


Ministry of Justice 29,853,812 30,106,575 28,238,536 21,347,718 788,418 76%



Utilities 1,070,769 737,318 781,911 775,129 1,436 99%

Subsidies and transfers 6,728,000 7,178,000 5,908,314 68,456 20,000 1%

Non-financial assets 2,055,000 1,308,899 905,299 644,891 230,082 71%

Ministry of Foreign Affairs and Diaspora 33,544,281 28,928,646 24,791,137 24,008,621 369,020 97%



Utilities 880,551 467,416 657,035 524,684 - 80%



53

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Ministry of Defense 69,275,842 63,602,303 64,046,501 58,985,257 3,177,313 92%



Utilities 938,000 639,461 702,823 700,862 848 100%


Ministry of European Integration 2,661,774 - - - - 0%

Wages and salaries 723,610 - - - - 0%

Goods and services 1,383,164 - - - - 0%

Utilities 40,000 - - - - 0%

Subsidies and transfers 515,000 - - - - 0% University Hospital and Clinical Service of Kosovo 118,714,402 117,086,364 131,985,890 125,996,714 3,186,139 95%



Utilities 4,103,416 2,727,468 2,804,469 2,801,668 2,508 100%


Ministry of Regional Development 5,759,203 4,521,825 6,342,773 5,965,143 322,548 94%



Utilities 11,360 6,982 5,889 5,522 2 94%



Health Insurance Fund 8,606,203 9,379,692 9,097,749 8,792,577 294,338 97%


Goods and services 1,007,130 307,130 287,948 234,593 48,025 81%

Utilities 66,160 39,649 23,183 17,695 - 76%

Subsidies and transfers 6,000,000 8,000,000 8,000,000 7,999,984 - 100%

Non-financial assets 900,000 400,000 400,000 153,687 246,313 38%

Public Procurement Regulatory Commission 841,062 771,446 701,892 691,419 3,060 99%



Utilities 20,000 10,384 3,384 1,865 - 55%

Non-financial assets 150,000 150,000 150,000 144,194 156 96%

Kosova Academy of Sciences and Arts 1,262,916 1,160,941 1,095,455 1,072,552 - 98%


Goods and services 384,946 284,946 278,971 256,179 - 92%

Utilities 5,000 3,025 2,600 2,488 - 96%

Subsidies and transfers - 276,940 273,985 273,984 - 100%

Unforeseen costs 8,800,000 6,794,591 3,378,439 - - 0%

Non-financial assets 2,000,000 2,000,000 2,000,000 - - 0%

Reserves 6,800,000 4,794,591 1,378,439 - - 0%

RAEPC 1,649,795 865,385 690,697 672,879 9,798 97%



Utilities 14,700 11,523 14,523 13,520 660 93%

Non-financial assets 740,000 48,767 26,267 26,267 - 100%

Anti-Corruption Agency 572,009 548,311 498,336 467,604 23,905 94%



Utilities 8,500 4,802 3,376 2,789 111 83%

Kosovo Energy Regulatory Office 818,987 756,363 707,100 690,511 11,686 98%



Utilities 22,000 15,376 14,395 13,648 419 95%


Kosovo Privatization Agency 8,119,918 7,159,680 6,986,273 6,832,923 33,200 98%

Wages and salaries 5,323,618 5,323,618 5,348,346 5,348,346 0 100%


Utilities 98,000 57,762 55,234 50,105 4,777 91%



54

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Procurement Review Body 395,709 363,538 350,986 335,835 3,996 96%



Utilities 5,100 2,929 1,586 1,139 87 72%

Free Legal Aid Agency 422,699 379,588 307,394 289,494 4,319 94%



Utilities 10,000 6,889 6,889 6,362 - 92%

University of Pristina 34,927,725 31,041,403 28,599,254 24,351,088 1,039,519 85%



Utilities 1,175,000 809,326 706,786 666,103 6,503 94%

Subsidies and transfers 1,444,000 1,444,000 1,579,117 695,580 1,300 44%


Constitutional Court 1,835,354 1,768,622 1,886,926 1,886,805 10 100%


Goods and services 391,117 366,117 378,536 378,505 10 100%

Utilities 4,000 3,000 2,553 2,464 - 97%


Kosovo Competition Authority 346,801 340,051 297,689 283,521 10,500 95%



Utilities 14,000 7,251 1,051 983 - 94%

Kosovo Intelligence Agency 8,835,039 8,523,310 9,171,129 8,341,471 496,280 91%



Utilities 40,000 25,145 25,145 25,128 - 100%

Subsidies and transfers 500,000 500,000 500,000 495,534 4,466 99%


Kosovo Cultural Heritage Council 215,405 204,260 128,342 120,580 5,353 94%



Utilities 2,550 1,405 832 640 - 77%

Optional panel for appeals and petitions 213,116 194,239 174,123 153,433 601 88%



Utilities 7,820 3,943 1,113 137 33 12%

Radio Television of Kosovo 8,960,000 11,200,000 11,200,000 11,200,000 - 100%

Subsidies and transfers 8,960,000 11,200,000 11,200,000 11,200,000 - 100%

IOBKCS 384,151 362,561 280,960 274,054 4,045 98%



Utilities 3,825 2,235 2,235 1,606 227 72%

Kosovo Prosecutorial Council 15,021,836 13,727,289 13,672,561 13,298,647 347,704 97%



Utilities 200,680 133,551 141,461 124,082 16,666 88%


National Agency for Protec. of Personal Data 386,100 353,292 235,303 192,570 13,190 82%



Utilities 6,450 3,642 2,842 1,601 337 56%

Agency for the Manag. of Memorial Comple 5,821,956 3,272,329 1,861,657 1,722,581 78,566 93%



Utilities 63,000 39,109 48,109 47,546 167 99%


55

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Air Navigation Services Agency 8,092,593 7,248,890 8,145,900 5,425,954 47,459 67%


Goods and services 1,418,857 1,418,857 1,653,476 772,286 31,546 47%

Utilities 102,370 102,370 119,454 54,272 67 45%


National Audit Office 3,114,149 2,847,729 3,084,110 3,041,312 34,101 99%



Utilities 45,000 28,580 31,580 30,257 1,233 96%


Water Services Regulatory Office 382,363 360,402 340,723 329,212 8,375 97%



Utilities 6,503 4,542 4,542 4,242 291 93%

Railway Regulatory Authority 412,296 375,169 321,513 294,477 971 92%



Utilities 6,400 4,273 4,273 4,273 - 100%

Civil Aviation Authority of Kosovo 979,114 923,706 878,396 854,870 16,114 97%



Utilities 13,738 8,330 6,986 5,608 930 80%

Independent Comm. for Mines and Minerals 1,429,659 1,257,783 1,148,580 1,126,488 17,209 98%



Utilities 30,600 18,724 17,682 15,334 2,000 87%


Independent Media Commission 951,796 842,322 775,212 726,518 47,605 94%



Utilities 28,000 18,527 18,527 18,409 118 99%


Central Election Commission 6,176,482 6,556,481 6,417,935 5,853,964 107,574 91%


Goods and services 555,748 949,042 1,087,982 563,593 99,858 52%

Utilities 32,650 19,355 14,562 13,439 - 92%



Ombudsperson Institution 1,373,815 1,237,937 1,104,058 1,054,732 42,249 96%



Utilities 15,000 8,372 6,172 3,488 1,310 57%


Academy of Justice 964,324 727,895 519,903 448,192 55,498 86%



Utilities 16,500 10,071 8,069 6,949 453 86%

Non-financial assets 30,000 - - - -

Kosovo Judicial Council 29,821,540 28,375,451 28,024,051 27,037,004 196,703 96%



Utilities 448,950 291,885 296,575 287,389 5,405 97%



Kosovo Property Compar. and Verifi. Agency 2,914,258 2,413,248 2,135,877 1,930,096 90,778 90%


Goods and services 1,136,285 936,285 882,971 785,739 83,614 89%

Utilities 88,523 53,263 49,105 40,555 7,164 83%

Non-financial assets 431,500 165,750 100,000 - - 0%

Total of Central Level 1,745,118,208 2,008,773,985 2,001,016,377 1,663,123,349 52,765,013 83%

56

Local level

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Gllogoc 16,490,343 16,530,458 17,774,934 15,237,630 1,948,936 86%



Utilities 195,340 195,340 220,872 194,766 20,909 88%



Reserves 1,104,169 995,809 35,000 - - 0%

Fushe Kosova 12,608,367 12,621,667 15,447,866 11,799,503 1,468,547 76%



Utilities 230,000 230,000 272,652 268,564 1,210 99%

Subsidies and transfers 299,657 299,657 1,103,741 1,043,615 2,500 95%


Reserves 748,595 699,140 - - -

Lipjan 18,005,722 18,045,793 19,509,547 17,456,995 1,052,740 89%



Utilities 250,000 250,000 274,543 210,479 8,661 77%



Reserves 1,513,269 1,311,801 - - -

Obiliq 11,437,447 11,437,447 12,604,964 10,701,651 1,277,807 85%



Utilities 316,675 316,675 316,995 209,633 39 66%



Reserves 542,802 439,434 0 - - 0%

Podujeva 26,756,270 26,835,070 27,652,687 24,617,814 2,203,141 89%



Utilities 415,000 415,000 377,043 326,745 32,246 87%



Reserves 1,690,511 1,528,916 - - -

Prishtina 91,579,504 91,738,141 119,329,101 72,837,095 9,009,589 61%



Utilities 2,000,000 2,000,000 2,000,000 1,829,705 170,294 91%



Reserves 2,999,055 2,497,260 300,000 - - 0%

Shtime 9,127,712 9,127,712 9,636,657 7,819,737 353,470 81%


Goods and services 890,000 1,027,299 1,490,824 962,885 267,404 65%

Utilities 220,000 220,000 255,006 197,717 976 78%



Reserves 558,423 457,889 - - -

Gracanica 10,661,328 10,661,328 12,215,158 11,212,529 364,023 92%


Goods and services 1,325,289 1,325,289 2,342,443 2,203,078 148 94%

Utilities 180,000 180,000 328,500 306,358 - 93%



Reserves 887,479 770,929 - - -

57

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Dragash 9,045,190 9,161,760 10,424,404 9,119,090 812,306 87%


Goods and services 938,908 1,069,404 1,441,328 1,041,684 341,755 72%

Utilities 130,000 130,000 121,037 115,230 2,676 95%



Reserves 679,757 489,959 - - -

Prizren 50,901,460 51,020,486 52,775,372 44,768,719 4,939,733 85%



Utilities 998,199 998,199 936,213 680,450 8,004 73%



Reserves 2,266,460 1,995,560 - - -

Rahovec 14,735,820 14,762,420 15,450,472 15,127,304 127,442 98%



Utilities 280,500 280,500 280,500 263,830 16,670 94%



Reserves 1,087,399 993,844 - - -

Suhareka 16,933,883 16,987,460 17,958,303 16,593,784 650,112 92%



Utilities 300,000 300,000 347,741 279,816 8,965 80%



Reserves 1,040,606 945,803 - - -

Malisheva 15,583,802 15,583,803 16,323,572 15,757,281 338,069 97%



Utilities 455,000 455,000 455,000 454,914 30 100%



Reserves 1,260,913 1,109,706 - - -

Mamusha 1,968,887 1,981,803 2,347,112 2,176,131 132,981 93%



Utilities 31,000 31,000 31,000 31,000 0 100%



Reserves 71,782 50,677 - - -

Decan 9,731,596 9,758,096 10,244,105 9,845,911 38,618 96%



Utilities 155,000 155,000 155,000 155,000 0 100%



Reserves 682,449 596,769 - - -

Gjakova 27,252,717 27,332,147 28,828,276 26,922,262 768,972 93%



Utilities 586,800 586,800 602,664 532,670 4,831 88%



Reserves 2,235,936 2,019,846 - - -

58

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Istog 14,011,426 14,160,676 15,139,435 13,457,903 1,082,643 89%



Utilities 200,000 200,000 196,213 174,280 15,647 89%



Reserves 760,676 638,187 1 - - 0%

Klina 11,054,140 11,054,140 11,697,851 10,774,366 590,171 92%



Utilities 180,000 180,000 159,081 139,089 735 87%



Reserves 831,657 711,094 - - -

Peja 28,545,321 28,855,746 30,043,640 28,728,379 365,865 96%



Utilities 751,924 751,924 757,688 726,471 6,202 96%



Reserves 1,713,079 1,399,562 - - -

Junik 1,627,946 1,631,096 2,009,241 1,924,110 27,793 96%



Utilities 36,200 36,200 34,851 32,626 70 94%



Reserves 19,703 488 - - -

Leposaviq 4,799,739 4,827,705 5,084,700 4,939,684 463 97%



Utilities 64,000 64,000 64,000 64,000 - 100%


Non-financial assets 1,747,726 1,747,726 1,910,689 1,782,382 8 93%

Reserves 138,428 138,428 - - -

Mitrovica 22,115,361 22,152,938 22,864,333 20,748,527 469,957 91%



Utilities 493,815 493,815 481,484 382,851 2,929 80%

Subsidies and transfers 530,043 530,043 1,005,583 703,510 72,002 70%


Reserves 1,755,332 1,507,498 176,054 - - 0%

Skenderaj 14,950,500 15,029,828 16,087,473 14,131,435 866,694 88%



Utilities 294,537 294,537 212,487 183,022 1,543 86%



Reserves 1,107,758 888,222 0 - - 0%

Vushtrri 19,939,966 20,038,259 21,497,641 18,395,865 1,811,458 86%



Utilities 309,035 311,035 301,442 239,623 7,330 79%



Reserves 1,161,321 977,418 - - -

59

Description

Budget according to

the Law 07/L-001


Budget in KFMIS


Obligations

Realisation

1 2 3 4 5 6 7=5/4

Zubin Potok 2,539,333 2,564,767 2,911,373 2,431,803 14,567 84%



Utilities 50,000 50,000 24,096 15,461 - 64%



Reserves 1,375 1,375 - - -

Zvecan 2,435,328 2,460,695 3,414,313 2,793,775 414,820 82%



Utilities 50,000 50,000 19,950 4,925 220 25%


Non-financial assets 498,480 498,480 1,483,620 925,850 401,612 62%

Reserves 19,542 19,542 - - -

North Mitrovica 6,353,731 6,450,651 10,141,828 5,894,153 25,061 58%



Utilities 46,927 46,927 46,927 46,657 - 99%


Non-financial assets 1,966,200 1,966,200 6,114,725 2,006,144 637 33%

Reserves 62,746 62,746 - - -

Gjilan 27,509,087 27,614,397 28,776,054 26,831,825 198,897 93%



Utilities 671,500 671,500 628,887 456,408 605 73%

Subsidies and transfers 608,936 608,936 1,192,182 770,259 5,785 65%


Reserves 1,695,197 1,428,288 - - -

Kacanik 9,000,530 9,013,830 9,649,416 9,014,607 381,830 93%


Goods and services 920,000 953,844 1,819,760 1,725,418 17,872 95%

Utilities 170,000 170,000 197,600 183,233 46 93%



Reserves 639,044 538,700 - - -

Kamenica 9,401,944 9,401,944 10,033,922 9,504,048 228,240 95%


Goods and services 900,000 900,000 1,349,219 1,057,491 168,021 78%

Utilities 184,000 184,000 185,075 172,612 6,058 93%



Reserves 400,142 303,437 - - -

Novo Berdo 3,075,633 3,075,633 3,352,114 2,947,050 307,915 88%



Utilities 70,000 70,000 93,848 71,416 250 76%



Reserves 302,645 272,090 - - -

Shterpca 4,221,098 4,221,098 4,879,578 4,231,280 244,757 87%



Utilities 88,625 88,625 88,625 64,385 24,238 73%


Non-financial assets 946,324 946,324 1,760,425 1,352,077 110,618 77%

Reserves 500,322 485,202 6,975 - - 0%

60

Description

Budget according to

the Law 07/L-001


Budget in KFMIS

Payments

Commitment

/ Obligations

Realisation

1 2 3 4 5 6 7=5/4

Ferizaj 36,023,634 36,076,834 37,686,459 35,256,866 228,698 94%



Utilities 659,680 659,680 659,680 624,686 71 95%



Reserves 2,229,493 1,990,447 - - -

Viti 12,305,490 12,318,790 12,920,352 12,526,492 59,206 97%



Utilities 279,000 279,000 304,000 303,997 - 100%



Reserves 1,096,884 949,279 - - -

Partesh 1,214,028 1,216,548 1,561,769 1,476,035 11,022 95%



Utilities 40,000 40,000 34,371 32,204 290 94%



Reserves 34,000 34,000 - - -

Hani i Elezit 2,742,095 2,787,095 3,166,301 3,000,741 47,818 95%



Utilities 60,000 62,000 62,000 61,959 41 100%



Reserves 168,787 146,737 1 - - 0%

Kllokot 1,137,495 1,137,495 1,477,902 1,344,690 19,323 91%



Utilities 45,000 45,000 45,000 24,538 - 55%



Reserves 40,000 34,960 - - -

Ranillug 1,918,848 1,918,848 2,384,002 1,961,837 190,689 82%



Utilities 40,000 40,000 80,628 39,581 10 49%



Reserves 199,034 182,339 - - -

Total of Local Level 579,742,721 581,594,604 645,302,229 544,308,907 33,074,374 84%

Debt payment 176,872,692 183,000,000 183,000,000 115,712,678 - 63%

Ukupno 28 2,501,733,621 2,773,368,589 2,829,318,606 2,323,144,935 85,839,386 82%

28The budget and payments for certain donor grants and trust funds are not included in the budget.

61

ANNEX No. 4 Report on Donor Designated Grants 2020

Source Fund

Description Initial state

2020 Prihodi

2020 Revenues

2020 Returns

2020

KBK funding / request for funds from

WB

Balance for transfer 2021

a b c d e f=a+b+e-c-d

0 Not specified 700 - - - - 700

8A Novartis Pharma Services - 150,000 - -

- 150,000

31 Grant of domestic donors 1,092,568 953,486 768,490 -

- 1,277,564

32 Other foreign grants 17,121 611,316 55,517 6,125 - 566,795

34 Procredit Bank 1,345 - - - - 1,345

35 Teb Banka - - - - - -

36 Caritas Switzerland 17,056 33,680 16,994 - - 33,742

37 World Health Organization 0.1 - - -

- 0.1

38 Salbatring Internati 8,637 - - - - 8,637

39 Red cros 3,899 - - - - 3,899

40 United Arab Emirates 94,443 312,661 191,426 -

- 215,678

41 World Bank 344,000 160,826 1,511,648 - 1,006,822 0.00

42 Hungarian KFOR 1,558 - - - - 1,558

43 Austrian Government 41,021 1,419 8,898 2,742

- 30,800

44 British Government 17,550 29,650 24,419 - - 22,781

45 Canadian Government - - - -

- -

46 Save the Children 17,279 48,108 47,487 586 - 17,313

47 Danish Government 169,048 10,800 8,192 - - 171,656

48 Dutch Government 0 8,822 8,893 - - (70)

49 EU - European Union 486,545 2,307,410 1,645,177 8,834 - 1,139,943

50 Finnish Government 888 - - - - 888

51 French Government 247,028 10,278 8,915 208 - 248,183

52 German Government 772,593 554,450 532,019 -

- 795,024

53 Irish Government 726 - - - - 726

54 Italian Government 330,841 20,000 723 - - 350,117

56 Luxembourg Government 234,921 75,000 160,572 -

- 149,348

57 Norwegian Govern 578,346 180,804 103,135 - - 656,016

58 International Civilian Office - ICO 1,342 - - -

- 1,342

59 Japanese Govern 15 287,939 287,939 - - 15

60 UN Habitat 20,150 - - - - 20,150

61 Swiss Government 564,660 2,427,222 2,659,644 - - 332,238

62 Swedish Government - - - -

- -

63 Turkish Government 31,239 12,442 10,211 - 33,469

64 United Nati Organiz 15 - - - - 15

64 UAE Committee 82 - - - - 82

65 UNDP 48,524 31,017 29,863 3,156 - 46,522

66 Hungarian Government 8,549 30,044 32,898 -

- 5,695

67 UNOPS 264 - - - - 264

68 UNICEF 11,317 99,920 105,155 233 - 5,848

69 US Government 811,360 28,880 41,744 - - 798,496

70 GTZ 201,915 81,970 106,885 76,247 - 100,753

62

71 EAR 531,830 - - - - 531,830

72 OSCE 29,158 - - - - 29,158

73 USAID 13,271 4,600 2,257 - - 15,614

74 DFID 7,448 - - - - 7,448

75 SIDA 1,124,172 287,643 451,560 - - 960,254

76 IOM - - - - - -

77 ILO - - - - - -

78 CARE INTERN KOS DEVEL SMALL - - - -

- -

79 UNMIK 62,160 - - - - 62,160

80 SOROS 15,482 - - - - 15,482

81 Global Fund 36,887 - 10,262 - - 26,625

82 AUSTRALIA - - - - - -

82 IRC - ICMP 25,147 - - - - 25,147

83 Canadian CIDA - - - - - -

84 Albanian Government 321 - - -

- 321

85 SPGTF - Stability Pact 424 - - -

- 424

86 Czech Republic 1,450 - - - - 1,450

87 Greek Government - - - - - -

88 Government of Liechtenstein 3,145 - - -

- 3,145

89 Government of Belgium 21,979 - - -

- 21,979

90 World Health Organization 1,537 - 1,438 -

- 99

91 Centar SRJ IRS 20 - - - - 20

92 Insurance Association 692 - - -

- 692

93 Council of Europe 311,084 131,343 144,523 39,718 - 258,186

95 Slovenian Government - - - -

- -

96 Tempus 66,706 - 12,782 - - 53,923

97 French KFOR 151 - - - 151

97 Croatian Government 3,358 31,349 6,878 -

- 27,830

98 Kosova Aid And Development- KAD 100 - - -

- 100

99 World Vision 6,465 34,348 34,348 - - 6,465

33/35 Energy Project 450 - - - - 450

XX Other/Payments from third parties 424,448 90,696 - -

- 515,143

Total 8,865,429 9,048,122 9,030,891 137,850 1,006,822 9,751,632

ANNEX No. 4.1 Payments from third parties 2020 2019 2018

Economic category '000 '000 '000 Wages and salaries - - -

Goods and services 90,696 26,042 10,022 Utilities - - - Transfers and subsidies - - Capital expenditures - 120,248 167,908

Total payments from third parties 146,290 385,674

63

ANNEX No.5 Own Source Revenues for transfer

Central level

Description Receipt of funds

2020 Budget planning 2020 for TV

expenses Allocations Payments Transfer in 2021

a b c ç d dh = ç-d Office of the Prime Minister 6,080,378 160,686 160,686 53,667 107,019 Ministry of Agriculture, Forestry and Rural Development 1,759,831 183,155 183,155 69,589 113,566 Ministry of Culture, Youth and Sports 25,917 55,390 25,917 10,378 15,539 Ministry of Education, Science and Technology 1,681,065 2,232,565 1,388,463 937,430 451,033 Ministry of Internal Affairs 2,126,904 891,129 891,129 654,856 236,273 Ministry of Justice 1,641 80,200 1,641 - 1,641 University of Prishtina 2,614,986 3,997,750 2,614,986 2,036,294 578,692 National Audit Office 19,810 20,000 19,810 15,184 4,626 Kosovo Judicial Council 5,570,961 1,691,258 1,691,258 1,434,908 256,350 Total29 19,881,493 9,312,133 6,977,044 5,212,305 1,764,739

29 Revenues received in 2020 do not include the categories of revenues from court fines, police fines and forest use licenses as they are budgeted and allocated to municipalities according to the Budget Law and are presented in the

following table in the revenues of budgeted at the local level.

64

Local level

Description Revenues 2020 -

fund 21 Expenditures 2020 -fund 21

Unspent means - from Fund 21

Revenues 2020 Fund 22

Expenditures - Fund 22

Unspent means - from Fund 22

Total for transfer in 2021

Gllogoc 1,297,955 716,372 581,583 1,125,677 571,822 553,854 1,135,437

Fushe Kosova 2,967,202 889,589 2,077,614 2,549,524 1,603,524 946,000 3,023,614

Lipjan 1,763,488 1,179,471 584,016 980,932 634,753 346,180 930,196

Obiliq 881,169 680,088 201,081 913,999 631,929 282,070 483,151

Podujeva 1,119,801 719,769 400,032 908,772 639,185 269,588 669,619

Prishtina 27,033,507 8,709,543 18,323,963 27,473,466 11,450,252 16,023,213 34,347,176

Shtime 428,253 306,158 122,095 232,021 120,349 111,672 233,767

Gracanica 2,448,221 1,580,029 868,192 631,888 603,626 28,263 896,455

Dragash 299,049 109,655 189,394 832,368 704,644 127,724 317,118

Prizren 6,901,241 4,199,010 2,702,231 3,125,320 2,514,548 610,772 3,313,003

Rahovec 1,395,668 974,370 421,297 372,526 309,043 63,484 484,781

Suhareka 1,726,538 1,109,380 617,158 617,892 456,636 161,255 778,413

Malisheva 819,363 667,139 152,224 274,335 263,417 10,918 163,142

Mamusha 55,567 21,043 34,523 44,016 32,094 11,922 46,445

Decan 533,899 421,890 112,009 242,102 241,946 157 112,166

Gjakova 3,336,400 2,602,543 733,858 1,239,730 1,013,578 226,152 960,009

Istog 948,766 638,792 309,974 589,484 426,373 163,111 473,085

Klina 975,016 458,649 516,367 361,622 323,013 38,608 554,975

Peja 4,138,336 3,320,700 817,636 655,575 579,274 76,301 893,937

Junik 106,596 75,146 31,450 95,039 94,659 380 31,830

Leposaviq 69,588 29,425 40,163 95,547 84,755 10,792 50,954

Mitrovica 2,009,429 1,316,604 692,826 468,001 441,740 26,261 719,087

Skenderaj 768,729 643,748 124,982 750,149 561,316 188,833 313,814

Vushtrri 2,326,427 1,039,575 1,286,851 1,356,263 853,863 502,401 1,789,252

Zubin Potok 25,829 - 25,829 22,858 22,553 305 26,134

Zvecan 27,014 1,400 25,614 27,834 27,600 234 25,848

North Mitrovica 40,056 - 40,056 69,376 - 69,376 109,432

Gjilan 3,297,167 2,608,996 688,171 749,246 741,694 7,552 695,723

Kacanik 691,651 302,734 388,917 263,423 145,987 117,436 506,353

Kamenica 772,845 558,386 214,459 330,898 257,672 73,227 287,686

Novo Berdo 205,268 140,628 64,640 54,834 54,722 112 64,751

Shterpca 285,628 123,954 161,673 398,159 312,228 85,931 247,604

Ferizaj 3,720,015 3,081,851 638,164 1,050,452 1,027,347 23,105 661,269

Vitina 801,225 613,442 187,783 145,262 143,324 1,938 189,721

Parteš 81,852 3,744 78,108 83,826 74,062 9,764 87,872

Elez Han 244,100 187,496 56,604 85,892 84,716 1,176 57,780

Klokot 132,372 38,057 94,315 40,095 38,058 2,038 96,353

Ranillug 62,920 10,576 52,344 218,613 55,083 163,530 215,874

Ukupno 74,738,148 40,079,951 34,658,197 49,477,016 28,141,384 21,335,632 55,993,829

65

ANNEX No.6 Loans to public enterprises

Loans to KEK 2005 2008 2009 2010 2011 2012 2013 2014 201530 2016 2017 2018 2019 2020 Gjithsej

`000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000

Borrowed funds 10,000 8,711 78,829 60,000 30,000 15,000 - - - - - - - - 202,540

Return of the Principal - - - (588) - (4,000) (6,000) - - (2,557) (6,716) (10,876) (10,876) (11,387) (52,999)

Return of Interest - - (1,710) (5,371) - - - - (1,500) (4,652) (2,633) (2,069) (2,669) (2,964) (23,569)

Collected Interest - - - - - 8,413 11,573 10,216 (30,202) (0)

Penalties calculated at the end of 2014 - - - - - 3,773 4,333 2,286 (10,392) 0

Total Debt from KEK * 10,000 18,711 97,540 156,952 186,952 197,952 191,952 191,952 191,952 189,396 182,680 171,804 160,928 149,541 149,541

30 In 2015, KEK's repayment of loans was restructured with new terms and definitions, in which case the loan repayment has begun under the terms of the Agreement.

66

ANNEX No.7 Report on non-financial assets of budget organizations with value over

1,000€

Central level

ORGANIZATION ORIGINAL VALUE DEPRECIATION NET AMOUNT

Assembly 29,711,406 4,685,355 25,026,050

Office of the President 21,505,487 3,493,640 18,011,847

Office of the Prime Minister 15,081,537 8,119,832 6,961,706

Ministry of Finance 29,233,143 20,956,360 8,276,783

Ministry of Public Administration 428,408 308,848 119,560

Ministry of Agriculture, Forestry and Rural Development 49,211,920 5,641,755 43,570,165

Ministry of Trade and Industry 38,445,682 16,016,377 22,429,306

Ministry of Infrastructure 2,121,086,942 528,914,998 1,592,171,944

Ministry of Health 22,104,144 10,396,868 11,707,275

Ministry of Culture, Youth and Sports 50,610,851 2,342,709 48,268,142

Ministry of Education, Science and Technology 138,869,906 21,069,352 117,800,554

Ministry of Labour and Social Welfare 27,296,545 7,267,680 20,028,865

Ministry of Environment and Spatial Planning 11,040,245 1,357,386 9,682,859

Ministry of Communities and Returns 18,897,413 468,914 18,428,499

Ministry of Local Government Administration 4,199,359 244,977 3,954,382

Ministry of Economy and Environment 327,912,091 18,884,584 309,027,507

Ministry of Internal Affairs 215,136,498 102,239,038 112,904,929

Ministry of Justice 123,248,601 24,889,475 98,359,126

Ministry of Foreign Affairs 7,052,149 4,371,447 2,680,702

Ministry of Defence 242,862,492 84,527,933 158,334,558

Ministry of European Integration 178,297 167,142 11,155

Ministry of Diaspora and Strategic Investments 150,478 146,748 3,731

Hospital and University Clinical Service of Kosovo 332,552,307 96,494,039 236,058,268

Ministry of Regional Development 2,456,507 3,491 2,453,016

Health Insurance Fund 200,245 34,200 166,044

Public Procurement Regulatory Commission 890,870 755,173 135,697

Academy of Sciences and Arts 323,392 262,996 60,396

Regulatory Authority of Electronic and Postal Communications 3,272,623 3,046,240 226,382

Anti-Corruption Agency 235,490 208,361 27,129

Energy Regulatory Office 507,141 461,516 45,625

Privatization Agency of Kosovo 1,115,805 920,557 195,248

Procurement Review Body 104,500 104,500 -

Agency for Free Legal Aid 64,321 64,321 -

University of Prishtina 29,724,037 7,937,708 21,786,328

Constitutional Court of Kosovo 1,248,918 794,578 454,340

Kosovo Competition Authority 64,100 64,100 0

Kosovo Intelligence Agency 9,442,270 2,335,809 7,106,461

Kosovo Council for Cultural Heritage 29,251 28,466 786

Election Complaints and Appeals Panel 63,315 59,409 3,906

Independent Oversight Board for Civil Service of Kosovo 77,683 77,255 429

Kosovo Prosecutorial Council 6,627,835 2,111,891 4,515,944

National Agency for the Protection of Personal Data 164,033 154,630 9,403

Agency for the Manag. of Memorial Complexes of Kosovo 15,292,497 2,926,014 12,366,483

Air Navigation Services Agency 16,551,677 11,066,057 5,485,621

National Audit Office 835,051 421,091 413,960

Water Services Regulatory Authority 102,196 102,196 -

Railway Regulatory Authority 57,187 56,367 820

Civil Aviation Authority of Kosovo 115,417 115,417 -

Independent Commission for Mines and Minerals 5,530,975 5,250,421 280,555

Independent Media Commission 3,777,150 3,337,381 439,769

Central Election Commission 928,219 663,313 264,907

Ombudsperson Institution 274,350 179,199 95,150

Academy of Justice 159,780 145,643 14,136

Kosovo Judicial Council 21,279,634 5,649,772 15,629,862

Kosovo Property Comparison and Verification Agency 1,594,698 1,212,619 382,078

Total Central Level 3,949,927,068 1,013,556,151 2,936,378,386

67

Local level

ORGANIZATION ORIGINAL VALUE DEPRECIATION NET AMOUNT

Gllogoc 518,857,083 8,123,952 510,733,131

Fushe Kosova 63,659,180 9,319,866 54,339,315

Lipjan 251,102,888 92,804,337 158,298,551

Obiliq 60,215,185 6,771,036 53,444,148

Podujeva 114,824,848 21,962,736 92,862,112

Prishtina 2,577,079,331 91,511,348 2,485,567,983

Shtime 61,599,001 10,209,769 51,389,231

Gracanica 27,526,006 7,236,530 20,289,476

Dragash 47,182,233 10,819,826 36,362,407

Prizren 571,888,265 82,463,542 489,424,724

Rahovec 143,255,749 10,305,067 132,950,681

Suhareka 322,310,248 38,225,095 284,085,153

Malisheva 118,495,906 10,248,760 108,247,147

Mamusha 933,397 111,035 822,362

Decan 25,967,744 9,172,776 16,794,969

Gjakova 94,678,723 24,315,565 70,363,158

Istog 120,024,811 8,064,562 111,960,249

Klina 96,363,695 28,162,081 68,201,615

Peja 347,985,526 8,090,409 339,895,117

Junik 4,826,000 852,413 3,973,587

Leposaviq 49,204,041 16,715,947 32,488,094

Mitrovica 187,544,047 36,212,038 151,332,009

Skenderaj 142,590,629 29,991,527 112,599,101

Vushtrri 7,997,898 344,327 7,653,570

Zubin Potok 19,036,118 4,287,388 14,748,730

Zvecan 232,531,235 14,214,602 218,316,634

North Mitrovica 82,722,665 6,575,837 76,146,828

Gjilan 69,915,362 6,263,374 63,651,988

Kacanik 2,479,858 682,542 1,797,316

Kamenica 19,551,608 4,285,787 15,265,821

Novo Berdo 223,660,768 14,109,111 209,551,657

Shterpca 97,316,736 13,975,948 83,340,789

Ferizaj 1,825,582 454,712 1,370,870

Vitina 19,174,658 2,521,419 16,653,238

Parteš 2,250,683 833,852 1,416,831

Elez Han 11,724,254 2,922,563 8,801,691

Total Local Level 6,738,301,959 633,161,679 6,105,140,280

Total 10,688,229,026 1,646,717,829 9,041,518,666

68

ANNEX No.8 Report on non-financial assets of budget organizations with value under

1,000€

Central level

Code Description 2020 2019 2018

101 Assembly 288,329 267,907 223,465

102 Office of the President 45,556 25,323 43,700

104 Office of the Prime Minister 188,379 209,378 221,100

201 Ministry of Finance 852,544 804,223 653,170

202 Ministry of Public Administration - 304,250 16,000

203 Ministarstvo poljoprivrede šumarstva i ruralnog razvoja 107,632 346,375 481,990

204 Ministry of Trade and Industry 83,638 95,231 111,245

205 Ministry of Infrastructure 112,702 160,175 457,816

206 Ministry of Health 475,248 428,412 562,442

207 Ministry of Culture, Youth and Sports 210,295 147,583 627,407

208 Ministarstvo obrazovanja, nauka i tehnologije 3,412,774 2,925,445 2,847,069

209 Ministry of Labour and Social Welfare 83,154 143,535 802,479

210 Ministry of Environment and Spatial Planning - 863,473 740,538

211 Ministry of Communities and Returns 212,266 97,239 12,926

212 Ministry of Local Government Administration 35,822 72,620 140,360

213 Ministry of Economy and Environment 820,185 27,490 66,803

214 Ministry of Internal Affairs 3,743,869 3,381,729 3,909,381

215 Ministry of Justice 780,217 502,774 479,682

216 Ministry of Foreign Affairs 1,526,715 1,318,217 1,284,268

217 Ministry of Defence 3,117,205 2,733,397 2,333,111

218 Ministry of European Integration - 110,774 61,993

219 Ministry of Diaspora and Strategic Investments - 94,128 86,992

220 Univerzitetska i bolnička klinična služba Kosova 6,457,352 5,967,609 4,818,824

221 Ministry of Regional Development 47,153 15,338 50,904

222 Ministarstvo inovacija i preduzetništva - 37,453 -

224 Health Insurance Fund 144,331 94,398 89,847

230 Public Procurement Regulatory Commission 104,929 31,559 76,715

231 Academy of Sciences and Arts 52,826 65,377 38,922

235 Regulatory Authority of Electronic and Postal Communications 46,146 27,810 37,217

236 Anti-Corruption Agency 44,132 19,834 28,564

238 Energy Regulatory Office 54,674 31,439 26,783

239 Privatization Agency of Kosovo 70,214 93,062 81,259

240 Procurement Review Body 9,144 13,273 13,272

241 Agency for Free Legal Aid 13,053 1,261 1,261

242 University of Prishtina 1,360,947 1,239,998 1,416,655

243 Constitutional Court of Kosovo 60,318 58,734 34,313

244 Kosovo Competition Authority 6,000 13,000 18,000

245 Kosovo Intelligence Agency 551,166 115,866 915,723

246 Kosovo Council for Cultural Heritage 11,747 8,736 8,882

247 Election Complaints and Appeals Panel 11,608 1,711 2,419

249 Independent Oversight Board for Civil Service of Kosovo 36,207 29,057 29,000

250 Kosovo Prosecutorial Council 343,842 434,804 375,851

251 National Agency for the Protection of Personal Data 19,726 7,835 10,869

253 Agency for the Manag. of Memorial Complexes of Kosovo 25,804 41,783 74,572

254 Air Navigation Services Agency 46,452 140,521 57,100

302 National Audit Office 110,322 127,145 127,066

313 Water Services Regulatory Authority 14,170 20,821 24,986

314 Railway Regulatory Authority 13,276 18,093 10,072

317 Civil Aviation Authority of Kosovo 15,369 13,942 14,081

318 Independent Commission for Mines and Minerals 40,750 71,120 79,060

319 Independent Media Commission 13,979 17,343 21,774

320 Central Election Commission 791,950 347,984 341,963

321 Ombudsperson Institution 60,315 74,563 75,781

322 Academy of Justice 82,534 100,377 114,000

328 Kosovo Judicial Council 848,601 1,293,439 1,825,179

329 Kosovo Property Comparison and Verification Agency 131,144 63,771 49,064

Total Central Level 27,736,714 25,698,733 27,053,915

69

Local level

Kod Description 2020 2019 2018

611 Gllogoc 677,041 280,805 348,810

612 Fushe Kosova 731,519 731,519 322,435

613 Lipjan 1,055,422 433,259 328,780

614 Obiliq 439,693 317,627 178,381

615 Podujeva 1,477,962 1,172,826 943,450

616 Prishtina 1,134,591 1,196,905 1,290,330

617 Shtime 408,634 264,320 422,906

618 Gracanica 332,650 156,301 80,390

621 Dragash 261,740 321,263 687,457

622 Prizren 1,728,162 1,222,726 1,051,681

623 Rahovec 741,381 445,530 203,690

624 Suhareka 2,223,376 674,509 293,554

625 Malisheva 139,746 99,620 91,648

626 Mamusha 9,774 26,020 -

631 Decan 80,342 195,261 161,368

632 Gjakova 1,435,307 1,266,634 1,213,945

633 Istog - - 249,000

634 Klina 666,263 531,967 223,787

635 Peja 339,831 267,516 289,739

636 Junik 42,942 49,679 124,153

641 Leposaviq - 55,383 8,432

642 Mitrovica 672,597 595,771 461,643

643 Skenderaj 316,757 669,000 649,280

644 Vushtrri 450,099 437,913 392,925

645 Zubin Potok - 58,966 68,080

647 Zvecan 1,044,255 916,696 660,799

651 North Mitrovica 1,429,627 1,307,174 1,480,777

652 Gjilan 592,513 592,513 28,180

653 Kacanik 192,123 162,500 158,882

655 Kamenica 71,002 101,835 41,270

657 Novo Berdo 240,988 244,934 164,710

658 Shterpca 12,009 12,009 12,009

659 Ferizaj 18,737 203,250 187,329

661 Vitina 74,707 80,330 94,070

Total Local Level 19,041,789 15,092,562 12,913,890

Total 46,778,502 40,791,294 39,967,805

70

ANNEX No. 9 Report on the stock of budget organizations Central level

Code Description 2020. 2019. 2018.

101 Assembly 22,517 19,104 14,999

102 Office of the President 181,938 169,890 179,725


201 Ministry of Finance 285,149 448,582 383,450

202 Ministry of Public Administration - 537,111 739,000

203 Ministry of Agriculture, Forestry and Rural Development 13,478 60,487 29,399

204 Ministry of Trade and Industry 641 940 5,440

205 Ministry of Infrastructure 105,349 100,433 92,240

206 Ministry of Health31 5,995,805 2,017,653 2,481,637


208 Ministry of Education, Science and Technology 838,679 756,057 737,660


210 Ministry of Environment and Spatial Planning - 69,979 79,932

211 Ministry of Communities and Returns 12,664 18,828 10,898

212 Ministry of Local Government Administration 4,110 4,932 158,663

213 Ministry of Economy and Environment 90,501 35,695 65,252



216 Ministry of Foreign Affairs 86,852 92,965 137,697

217 Ministry of Defence 3,653,090 2,926,633 2,740,720

218 Ministry of European Integration - 36,122 38,269

219 Ministry of Diapora and Strategic Investments - 18,383 13,580

220 Hospital and University Clinical Service of Kosovo32 12,135,405 9,479,134 5,186,699

221 Ministry of Regional Development 47,061 28,925 19,835

222 Ministarstvo inovacija i preduzetništva - 6,452 1,143

224 Health Insurance Fund 114,566 3,352 -

230 Public Procurement Regulatory Commission 2,773 4,428 4,455


235 Regulatory Authority of Electronic and Postal Communications 15,401 15,564 11,529

236 Anti-Corruption Agency 7,564 5,432 49,091


239 Privatization Agency of Kosovo 15,566 16,386 -


241 Agency for Free Legal Aid 4,673 3,192 5,960

242 University of Prishtina 191,993 838,023 1,197,120

243 Constitutional Court of Kosovo 4,730 7,161 10,446

244 Kosovo Competition Authority 100 200 100

245 Kosovo Intelligence Agency 77,575 112,000 6,322

246 Kosovo Council for Cultural Heritage 1,777 3,596 6,092

247 Election Commission for Appeals and Petitions 33,878 22,673 26,147

249 Independent Oversight Board of Civil Servants of Kosovo 2,584 577 5,000

250 Kosovo Prosecutorial Council 12,535 46,914 32,075

251 National Agency for the Protection of Personal Data 3,032 - -

253 Agency for the Manag. of Memorial Complexes of Kosovo 6,216 5,107 2,659




314 Railway Regulatory Authority 727 2,734 2,344



319 Independent Media Commission 1,168 1,106 411


321 Ombudsperson Institution 9,451 35,040 24,912

322 Academy of Justice 21,254 18,525 12,980

328 Kosovo Judicial Council 323,227 320,616 205,417

31 According to the AFS from the Ministry of Health, there was a supply of medical supplies for the COVID-19 pandemic 32 According to the AFS from the UBKSK, there were donations in stock for the COVID-19 pandemic

71

329 Kosovo Property Comparison and Verification Agency 39,752 62,598 21,093


Local level


611 Gllogoc 4,202 3,446 3,900

612 Fushe Kosova 78,670 78,670 43,204

613 Lipjan 52,320 41,718 39,799

614 Obiliq 417,815 129,135 137,232

615 Podujeva 103,450 32,684 30,587

616 Prishtina 582,279 337,233 64,283

617 Shtime 106,330 9,105 9,105

618 Gracanica 4,949 7,051 15,330

621 Dragash 531 2,716 3,000

622 Prizren 176,193 261,797 317,117

623 Rahovec 29,549 41,381 19,645

624 Suhareka 58,610 55,466 78,510

625 Malisheva 90,382 26,066 24,452

626 Mamusha 30,381 15,643 10,000

632 Gjakova 174,463 138,687 194,724

633 Istog - - 52,200

634 Klina 625 77 59

635 Peja 343,017 60,966 80,915

642 Mitrovica 15,589 17,067 21,261

643 Srbica 35,183 39,889 29,995

644 Vushtrri - 49,218 48,923

647 North Mitrovica 1,581 535 11,482

651 Gjilan 197,379 197,035 136,720

652 Kacanik - 1,180 -

653 Kamenica 554 712 2,870

655 Shterpca 11,490 5,526 1,172

656 Ferizaj 17,402 9,643 10,943

657 Vitina 5,153 901 329

659 Elez Han 25,397 28,043 36,492


Total 33,529,602 24,926,902 19,931,297

72

ANNEX No. 10 Report on receivables by budget organizations

Central Level


104 Office of the Prime Minister 938 5,174 1,007

201 Ministry of Finance 417,466,404 404,009,690 419,065,577

203 Ministry of Agriculture, Forestry and Rural Development 3,583,280 3,447,906 1,789,121

204 Ministry of Trade and Industry 241,717 205,712 171,994

205 Ministry of Infrastructure 3,269,824 3,066,905 2,871,845

206 Ministry of Health 538,574 612,172 318,914


208 Ministry of Education, Science and Technology 49,770 43,902 50,062


210 Ministry of Environment and Spatial Planning - 568,624 1,416,233

213 Ministry of Economy and Environment 1,638,517 - -


220 Hospital and University Clinical Service of Kosovo - 53,305 41,777

235 Regulatory Authority of Electronic and Postal Communications33 7,356,587 3,940,557 1,512,948


239 Privatization Agency of Kosovo - - 2,281


242 University of Prishtina 51,950 76,400 54,650

247 Election Commission for Appeals and Petitions 5,100 276,300 -

250 Kosovo Prosecutorial Council - 300 1,400


302 National Audit Office - 19,810 2,450



318 Independent Commission for Mines and Minerals 31,477,735 28,099,676 25,868,147

319 Independent Media Commission 682,261 687,874 604,530


328 Kosovo Judicial Council 107,020 137,281 140,344


33 According to the AFSF from RAEPC, the claims are mainly against Telekom Kosova and Radio Television of Kosovo

73

Local level


611 Gllogoc 3,343,164 3,149,467 3,262,780

612 Fushe Kosova 4,263,568 3,705,777 3,480,234

613 Lipjan 4,858,527 4,450,205 4,345,726

614 Obiliq 1,265,742 1,049,469 1,099,340

615 Podujeva 8,023,611 7,756,104 7,367,912

616 Prishtina34 67,942,758 50,520,193 45,117,657

617 Shtime 600,126 512,778 455,425

618 Gracanica 3,612,044 3,168,252 3,128,040

621 Dragash 2,029,219 1,927,946 1,832,279

622 Prizren 21,838,872 19,683,675 18,932,000

623 Rahovec 2,263,130 2,159,689 2,114,999

624 Suhareka 5,166,839 4,674,508 4,331,583

625 Malisheva 2,646,699 2,236,650 2,087,259

626 Mamusha 121,064 154,845 146,488

631 Decane 1,582,441 1,603,563 1,508,608

632 Gjakova 10,312,829 9,269,366 8,872,764

633 Istog 197,197 1,286,575 1,069,080

634 Klina 2,622,877 2,232,878 2,093,066

635 Peja 18,810,302 17,938,351 17,635,890

636 Junik 219,786 186,498 190,969

642 Mitrovica 11,503,432 8,950,336 8,417,880

643 Srbica 1,177,346 1,131,426 1,197,447

644 Vushtrri 4,491,650 4,101,196 3,448,516

651 Gjilan 11,997,965 10,792,402 10,437,565

652 Kacanik 1,569,210 1,464,154 1,383,220

653 Kamenica 2,159,940 1,978,271 2,050,429

654 Novo Berdo 1,489,001 408,277 360,158

655 Shterpca 2,591,937 2,332,083 2,121,967

656 Ferizaj 11,899,632 9,764,000 8,303,921

657 Vitina 2,341,429 2,075,671 2,012,069

658 Parteš 236,412 246,907 97,541

659 Elez Han 534,352 515,267 522,286

660 Klokot 103,136 593,250 519,026

661 Ranillug 415,025 392,279 335,270


Total 693,332,926 637,503,337 633,151,521

34 According to the AFS from the Municipality of Prishtina, the increase in receivables mainly comes from construction taxes, waste payments and property taxes

74

ANNEX No. 11 Funding Request Report - Unauthorized Exit

Description Unauthorized transactions Refund

Request for funding

a b c d=b-c

Ministry of Infrastructure

10/205/41800/31220/10438/0451 622,903.90 - 622,903.90

10/205/41800/31220/15435/0451 375,000.00 - 375,000.00

10/205/41800/31220/18244/0443 330,092.00 - 330,092.00

10/205/41800/31220/15435/0451 750,000.00 - 750,000.00

Total 2,077,995.90 - 2,077,995.90

This table includes transactions (according to the individual AFS 2020 by the Ministry of Infrastructure) without approval from October 9, 2020 in the amount of 2,077,995.90 euros, which consist of four transactions according to these details: the case in the amount of EUR 750,000.00 with cost coupon number 2020-215799, item in the amount of EUR 330,092.00 with cost coupon number 2020-215796, item in the amount of EUR 622,903.90 with cost coupon number 2020-215793 and item in the amount of of 375,000.00 euros which has a cost coupon number 2020-215795. The Treasury sent an official letter no. 142, dated 22 October 2020, pursuant to Article 12 (paragraph 7) of the Law on Budget Allocations for 2020, which is a formal request for the return of illegally acquired funds, and in the accounting aspect is treated as a request for funds for the state budget. The case is pending before the judiciary.

75

ANNEX No. 12 Report on outstanding invoices by budget organizations

Central Level

Code Description 2020. < 30 days 2020. > 30 days 2019. < 30 days 2019. > 30 days 2018. < 30 days 2018. > 30 days

101 Assembly 44,232 329,350 82,291 - 79,939 -

102 Office of the President 22,514 - 24,563 - 180,137 -

104 Office of the Prime Minister 797,954 94,603 141,450 49,701 176,684 97,337

201 Ministry of Finance 2,054,281 - 29,440 - 122,000 -

202 Ministry of Public Administration - - - 2,653 - 139,000

203 Ministry of Agriculture, Forestry and Rural Development 3,065,693 10,420,670 7,565,589 667,035 3,743,070 -

204 Ministry of Trade and Industry 61,736 18,047 206,298 39,154 109,354 12,344

205 Ministry of Infrastructure 33,631 - 7,636,085 15,414,490 - 38,495,830

206 Ministry of Health 934,362 10,386 210,128 4,768 1,934,336 6,054,927

207 Ministry of Culture, Youth and Sports 1,752,484 3,231,747 1,328,210 2,486,265 - 3,084,380

208 Ministry of Education, Science and Technology 1,731,410 527,154 262,954 140,957 658,715 269,955

209 Ministry of Labour and Social Welfare - 1,148,031 - 2,035,444 - 1,870,511

210 Ministry of Environment and Spatial Planning - - 2,219,549 31,827,668 - 161,769,076

211 Ministry of Communities and Returns - 9,654 - - 19,317 3,571

212 Ministry of Local Government Administration 284,160 - 6,713 99 - 449

213 Ministry of Economy and Environment 2,519,057 60,836,452 13,475 2,010 137,052 -

214 Ministry of Internal Affairs 2,546,281 44,847 96,320 811 5,708 1,699,181

215 Ministry of Justice 413,543 362,271 216,325 387,028 1,243,802 -

216 Ministry of Foreign Affairs - 77,432 11,980 219,641 18,309 -

217 Ministry of Defence 2,922,668 2,194,221 489,100 - 169,304 -

218 Ministry of European Integration - - 29,542 50,911 21,142 752

219 Ministry of Diapora and Strategic Investments - - 24,507 - 9,064 -

220 Hospital and University Clinical Service of Kosovo - 1,359,425 1,525,295 - - 2,428,000

221 Ministry of Regional Development 190,641 3,647 - 9,593 1,440 2,140

222 Ministarstvo inovacija i preduzetništva - - 11,388 3,100 197,499 -

224 Health Insurance Fund 269,970 6,020,293 686,571 9,821,949 1,521,922 5,980,918

230 Public Procurement Regulatory Commission 19,331 - 2,525 - 1,628 1,137

231 Academy of Sciences and Arts 5,704 - 10,990 - 2,956 -

235 Regulatory Authority of Electronic and Postal Communications 3,686 53 2,885 - - -

236 Anti-Corruption Agency 1,546 - 814 - - -

238 Energy Regulatory Office 14,514 - 10,399 - 9,404 -

239 Privatization Agency of Kosovo 81,038 1,677 77,948 5,655 56,386 -

240 Procurement Review Body 780 7,350 1,960 7,752 1,960 7,752

241 Agency for Free Legal Aid 3,365 475 6,737 - 10,823 -

242 University of Prishtina 107,328 1,856,667 754,986 - 976,330 -

243 Constitutional Court of Kosovo 9,182 - 27,325 - 15,117 -

76

Kod Description 2020. < 30 days 2020. > 30 days 2019. < 30 days 2019. > 30 days 2018. < 30 days 2018. > 30 days

244 Kosovo Competition Authority - 5,719 - - - 3,000

245 Kosovo Intelligence Agency - 188,291 - 34,261 - 306,500

246 Kosovo Council for Cultural Heritage 2,321 - 2,581 - 555 -

247 Election Commission for Appeals and Petitions - 76 - 7,670 - 625

249 Independent Oversight Board of Civil Servants of Kosovo 4,313 - 4,564 - 10,000 -

250 Kosovo Prosecutorial Council 107,402 13,587 99,716 7,593 233,355 1,632

251 National Agency for the Protection of Personal Data - 3,736 - 1,345 - 1,716

253 Agency for the Manag. of Memorial Complexes of Kosovo - 472,343 - 43,393 - 36,058

254 Air Navigation Services Agency 77,304 - 163,886 - 86,858 -

302 National Audit Office 6,507 - 17,328 - 16,044 -

313 Water Services Regulatory Authority - 3,590 - 980 - 839

314 Railway Regulatory Authority 1,187 - 663 - 711 -

317 Civil Aviation Authority of Kosovo 8,503 - 7,663 - 6,326 -

318 Independent Commission for Mines and Minerals 8,803 10,064 9,312 2,779 8,064 -

319 Independent Media Commission 3,435 - 16,949 - 23,366 5,972

320 Central Election Commission 77,765 - 6,214 - - 2,721

321 Ombudsperson Institution 1,658 30 1,494 79 2,236 -

322 Academy of Justice - 128 2,649 450 - 2,263

328 Kosovo Judicial Council 66,274 82,923 167,910 2,231 141,482 -

329 Kosovo Property Comparison and Verification Agency 13,489 - 13,303 - 15,452 -

Total Central Level 20,270,052 89,334,941 24,228,570 63,277,468 11,967,846 222,278,585

Table 1. Expropriation obligations

Summary of financial liabilities from 2010 to 2020.

No. Description Iznos u evrima

1 Private property 102,855,057.73

2 Municipal property 11,177,938.00

3 Social property 54,122,338.40

4 Public property 15,962,553.00

Total 184,117,887.13

77

Local level

Code Description 2020. < 30 days 2020. > 30 days 2019. < 30 days 2019. > 30 days 2018. < 30 days 2018. > 30 days

611 Gllogoc 453,732 15,804 69,959 254 47,910 -

612 Fushe Kosova 19,615 511,164 26,159 121,837 - 198,782

613 Lipjan 104,331 191,895 120,785 12,160 - 156,261

614 Obiliq 247,000 - 41,414 - 151,991 -

615 Podujeva 171,120 296,889 173,516 111,573 337,708 2,599

616 Prishtina 6,234,949 555,548 - 781,109 - 7,518,082

617 Shtime - 152,346 - 68,511 - 80,381

618 Gracanica 25,965 2,594 37,654 116,565 - -

621 Dragash 165,949 14,903 11,361 1,883 2,830 1,387

622 Prizren 2,528,654 - - 1,307,932 - 2,229,000

623 Rahovec 824,271 185,349 715,755 154,583 1,251,806 183,807

624 Suhareka 167,514 26,829 38,066 35,531 35,650 44,676

625 Malisheva 272,002 406,765 175,176 189,285 34,000 157,000

626 Mamusha 4,507 114,754 - 1,035 848 6,208

631 Decane 122,098 73,429 433,564 46,607 277,160 -

632 Gjakova 457,349 155,060 321,319 635,473 213,477 2,324,525

633 Istog 360,613 42,397 110,696 48,485 142,420 -

634 Klina 84,746 46,900 43,457 85,417 61,452 -

635 Peja 304,837 248,342 203,947 578,539 90,238 762,810

636 Junik 10,832 675 5,750 29,885 - 10,496

641 Leposaviq 78,055 - 5,593 - 282 1,324,253

642 Mitrovica 528,876 878,085 306,898 801,640 - 2,113,154

643 Srbica 550,026 99 54,215 1,645 403,564 -

644 Vushtrri 60,158 435,273 40,311 66,450 41,578 48,904

645 Zubin Potok 5,509 - 2,990 - 162,858 -

646 Zvecan 6,976 - - 14,809 10,577 -

647 North Mitrovica 15,539 - 5,580 - 2,163 -

651 Gjilan 1,172,721 9,840,122 120,208 9,830,939 - 7,786,082

652 Kacanik 130,465 - 74,797 - 17,161 -

653 Kamenica 89,249 - 91,690 4,374 34,637 2,028

654 Novo Berdo 208,888 - 68,697 - 78,229 -

655 Shterpca 110,311 5,417 2,405 95 90,507 2,051

656 Ferizaj 3,367,597 650,649 3,799,126 629,319 3,124,140 -

657 Vitina 357,498 60,850 369,178 2,677 - 214,777

658 Parteš 78,702 - 71,360 - 15,241 -

659 Elez Han 37,485 3,919 19,077 23,178 14,963 7,113

660 Klokot - 58,149 - 69,863 - 98,622

661 Ranillug 40,881 11,998 31,448 334 750 -

Total Local Level 19,399,021 14,986,204 7,592,153 15,771,987 6,644,139 25,272,997

Total 39,669,073 104,321,145 31,820,723 79,049,455 18,611,985 247,551,581

78

ANNEX No. 13 Report on contingent liabilities by budget organizations

Central level


101 Assembly 100,716 188,676 788,203


201 Ministry of Finance 2,767,272 5,409,832 3,613,609

202 Ministry of Public Administration - 3,713,074 3,055,300

203 Ministry of Agriculture, Forestry and Rural Development 1,059,264 912,349 1,437,239

204 Ministry of Trade and Industry 1,871,964 2,229,604 2,144,000

205 Ministry of Infrastructure 18,987,471 22,274,580 9,260,086

206 Ministry of Health 235,341 1,178,758 1,244,353


208 Ministry of Education, Science and Technology 5,976,949 4,860,174 4,498,663


210 Ministry of Environment and Spatial Planning - 31,879,568 25,869,845

212 Ministry of Local Government Administration 51,897 - 9,600

213 Ministry of Economy and Environment 38,226,892 3,189,703 3,528,473



217 Ministry of Defence 218,096 203,774 1,015,784

220 Hospital and University Clinical Service of Kosovo 5,650,431 3,489,101 3,091,117

224 Health Insurance Fund 133,326 107,146 252,962

230 Public Procurement Regulatory Commission 17,279 17,279 -


235 Regulatory Authority of Electronic and Postal Communications 15,423,020 15,356,436 15,356,436

239 Privatization Agency of Kosovo 360,998 312,701 213,085

242 University of Prishtina 1,852,440 1,332,182 -

244 Kosovo Competition Authority 4,040 - -

250 Kosovo Prosecutorial Council 10,788,337 - -

253 Agency for the Manag. of Memorial Complexes of Kosovo 757,643 - 754,828

254 Air Navigation Services Agency 692,000 1,002,000 1,403,000




328 Kosovo Judicial Council 17,739,035 18,481,176 11,311,040

329 Kosovo Property Comparison and Verification Agency 5,500 7,650 -


79

Local level

Kod Description 2020. 2019. 2018.

611 Gllogoc 252,291 225,950 143,070

612 Fushe Kosova 616,801 973,975 1,003,840

613 Lipjan 241,476 136,557 153,909

614 Obiliq 1,593,149 1,651,292 1,494,049

615 Podujeva 616,219 279,470 67,873

616 Prishtina 33,217,673 25,329,751 38,280,748

617 Shtime 427,370 282,939 147,324

618 Gracanica 5,310,530 5,280,422 1,111,291

621 Dragash 91,277 237,026 196,945

622 Prizren 2,428,139 6,511,329 4,090,014

623 Rahovec 1,675,544 1,238,923 32,695

624 Suhareka 448,245 293,267 388,533

625 Malisheva 837,000 327,000 326,000

626 Mamusha 9,566 7,072 -

631 Decane 495,467 1,255,112 284,364

632 Gjakova 454,636 733,644 1,599,879

633 Istog 271,577 267,276 -

634 Klina 606,582 356,319 160,563

635 Peja 1,459,180 906,954 2,814,251

636 Junik 35,169 35,169 35,169

642 Mitrovica 5,076,050 3,727,300 3,380,800

643 Skenderaj 928,441 849,748 1,176,404

644 Vushtrri 2,438,568 3,246,346 3,185,772

645 Zubin Potok 12,872 58,966 68,080

646 Zvecan 2,984 26,172 -

651 Gjilan 12,256,007 10,936,835 9,836,300

652 Kacanik 11,702 14,309 61,200

653 Kamenica 492,944 157,871 268,827

655 Shterpca 59,800 8,384 18,545

656 Ferizaj 8,173,479 8,141,889 4,658,336

657 Vitina 204,469 396,947 406,947

659 Hani I Elezit 15,999 20,813 17,999

660 Klokot 89,535 95,207 95,207

661 Ranillug - - 9,170


Total 211,972,679 192,519,745 166,546,664

80

ANNEX No. 14 Cash in Transit

Description Novac u tranzitu Provizija Sistem

Office of the Prime Minister 19,085 - 19,085

Tax Administration of Kosovo 1,150,751 - 1,150,751

Kosovo Customs 2,897,295 - 2,897,295

Ministry of Agriculture, Forestry and Rural Development 21,583 - 21,583

Ministry of Trade and Industry 6,764 - 6,764

Ministry of Infrastructure 1,189 - 1,189

Ministry of Health 9,450 - 9,450

Ministry of Education, Science and Technology 224 - 224

Ministry of Environment and Spatial Planning 1,700 - 1,700

Ministry of Internal Affairs 112,955 - 112,955

Kosovo Police 34,224 - 34,224

Ministry of Foreign Affairs 700 - 700

Hospital and University Clinical Service of Kosovo 8,476 - 8,476

Energy Regulatory Office 3,016 - 3,016

Procurement Review Body 7,905 - 7,905

University of Prishtina 1,528 - 1,528

Kosovo Competition Authority 2,975 15 2,990

Water Services Regulatory Authority 963 - 963

Independent Commission for Mines and Minerals 27,094 - 27,094

Independent Media Commission 125 - 125

Central Election Commission 500 - 500

Kosovo Judicial Council 18,854 - 18,854

Gllogoc 6,645 17 6,662

Fushe Kosova 8,085 9 8,094

Lipjan 8,494 8 8,502

Obiliq 22,305 21 22,326

Podujeva 6,461 18 6,479

Prishtina 131,937 22 131,959

Shtime 4,936 15 4,951

Gracanica 3,318 23 3,341

Dragash 4,196 15 4,211

Prizren 102,121 21 102,142

Rahovec 7,600 9 7,609

Suhareka 13,414 8 13,422

Malisheva 3,783 17 3,800

Mamusha 963 3 966

Decane 2,694 5 2,699

Gjakova 28,363 7 28,370

Istog 8,747 10 8,757

Klina 9,283 13 9,296

Peja 34,959 22 34,981

Junik 1,739 2 1,741

Leposaviq 78 3 81

Mitrovica 21,360 42 21,401

Srbica 3,103 11 3,114

Vushtrri 11,997 6 12,003

Zvecan 42 - 42

North Mitrovica 80 - 80

Gjilan 20,851 12 20,863

Kacanik 6,969 - 6,969.14

Kamenica 3,461 3 3,464

Novo Berdo 3,837 6 3,843

Shterpca 926 4 930

Ferizaj 26,294 14 26,307

Vitina 9,861 9 9,870

Partesh 213 - 213.25

Hani Elezit 2,984 3 2,987

Klokot 817 - 816.59

Ranillug 273 - 273

Total 4,850,546 390 4,850,936

81

ANNEX No. 15 Data on transfers from the reserve fund

Code Budget Organisation Economic category The purpose of the use of funds Date of Decision Purpose Initial state Distribution Remaining

232 Reserve/MF Extension of allocation 2/12 according to the Law on Budget 2019. 800,000

Extension of allocation 1/12 according to the Law on Budget 201

400,000

232 According to the Budget Law 2020, approved in March 5,600,000

232 Reserve/MF Decision no. 09/03 19.02.2020 Funds are allocated from contingencies of the Ministry of Finance and transferred to unforeseen expenses 393,474



Release from the revised budget / movements only from the budget 08.08.20 Revised budget of (972,000.00), approved in August 2020. (972,000)

201 Ministry of Finance-Treasury

10/201/11202/200/00000/0112 Decision no. 01/116 10.01.2020

Funds are allocated to support the Global Coalition to Fight ISIS / DAESH (250,000)


10/201/11202/200/00000/0112 Decision no. 06/118 29.01.2020

The funds are allocated for the Association of Prisoners of Kosovo for 2020 (36,600)


10/201/11202/200/00000/0112 Decision no. 07/118 29.01.2020

Funds are allocated for the support of the Municipality of Bujanovac for the implementation of the project "AftësProfessional Training of Young Albanians of the Municipality of Bujanovac" (50,000)

633, 635 Municipalioty of Istog and Municipality of Peja

10/633/92085/130/00000/0980-10/635/92095/300/44829/0980 Decision no. 08/02 12.02.2020

Funds are allocated to support the avoidance of damage from natural disasters in the municipalities of Peja and Istog (433,050)


10/201/11202/200/00000/0112 Decision no. 07/02 12.02.2020

Funds are allocated for the GIZ project, in support of refugees and the Republic of Albania on the occasion of the earthquake (29,809)

320 Central Election Commission

10/320/14200/130/132/00000/0160 Decision no. 09/03 19.02.2020

Funds are allocated for holding early elections for the mayor of Podujeva (393,474)

206 Ministry of Health 10/206/71300/130/00000/0711 Decision no. 07/04 28.02.2020 Funds are allocated to prevent possible emergencies for the epidemic (400,000)


10/201/11202/200/00000/0112 Decision no. 01/04 28.02.2020

Funds are allocated for financial support for the Republic of Albania in order to help repair the damage caused by the earthquake of November 26, 2019. (200,000)


10/201/02200/130/111/00000/1020 Decision no. 10/23 08.04.2020

Implementation of Law no. 04 / L-054 on VDhS

(161,650)


10/201/11200/200/00000/0112 Decision of the Government no. 07/27 i Decision MFT-a 48/2020 30.04.2020

Transport of the remains of T.U./Veteran of the KLA from Hungary to the RKS (2,300)


10/201/11202/200/00000/0112 Decision of the Government no.

58/2020 28.05.2020 Financial support to the municipality of Rozaje for the purpose of reconstruction of the primary school in Dajac. (10,000)


10/201/112020/200/00000/0112 Decision no. 01/39 03.06.2020

The funds are set aside for the families of two workers who tragically lost their lives in the Novo Berdo mine (60,000)


10/201/11202/200/00000/0112 Decision no. 02/02 05.06.2020

The funds are allocated for the family of A.M. who, on May 3, tragically lost in a student center in Pristina, designated a quarantine area. (25,000)

82

Code Budget Organisation Economic category The purpose of the use of

funds Date of

Decision Purpose Initial state Distribution

Remainin

g

215 Ministry of Justice 10/215/11315/130/00000/0330 Decision no. 11/26 21.08.2020

The funds are set aside to compensate members of the Appeals, Secretariat and the Government Commission for the Recognition of the Status of Former Convicts and Politically Persecuted, for the period from January to December 2020. (44,400)

653 Municipality of Kamenica 10/653/75642/200/00088/1060 Decision no. 11/29 09.09.2020

Funds are allocated for the construction of a home for the children of the deceased S.M. (20,000)

214 Ministry of Internal Affairs 10/214/12300/130/00000/0133 Decision no. 09/30 14.09.2020

Funds are allocated to ensure the process of deratization, disinfection and disinsection of Government buildings managed by the Ministry of the Interior (230,000)

302 National Audit Office 10/302/13400/300/18273/0133 Decision no. 06/30 14.09.2020 Funds are allocated for the implementation of the project "Audit Process Management Software (SUPR)" (111,801)

201 Ministry of Finance-Treasury 10/201/11202/200/00000/0112 Decision no. 08/31 21.09.2020

Funds are allocated for the purchase of books and other necessary school materials for students in the municipalities of Medvedja, Bujanovac and Presevo. (70,000)


Additional funds are allocated for the Kosovo Police, for additional engagement and extended working hours in the field, directly exposed to the COVID-19 pandemic (2,396,023)

245 Kosovo Intelligence Agency 10/214/25500/111/00000/0360 Decision no. 01/47 26.11.2020

Additional funds are allocated to the Kosovo Intelligence Agency to cover salary shortfalls for November 2020. (214,000)


Government Decision no. 02/52 of 24 December 2020 (for an allowance of EUR 100 for Kosovo Police officers). (304,928)

Total 6,821,474 (5,443,035) 1,378,439

83

ANNEX No. 16 Employment data

Central level

Description Law no. 07/L-001 Law no. 07/L-014 2020. 2019. 2018.

Assembly 415 415 378 341 359

Office of the President 83 83 67 82 75

Office of the Prime Minister 614 663 632 576 542

Ministry of Finance 2,012 1,773 1,677 1,704 1,669

Ministry of Public Administration - - - 272 266

Ministry of Agriculture, Forestry and Rural Development 450 450 389 398 387

MERTIPSI 766 - - - -

Ministry of Trade and Industry - 265 245 246 225

Ministry of Infrastructure 618 310 283 285 281

Ministry of Health 1,273 1,081 990 864 966

Ministry of Culture, Youth and Sports 777 777 746 764 737

Ministry of Education, Science and Technology 2,242 2,216 2,177 2,159 2,271

Ministry of Labour and Social Welfare - 812 741 808 794

Ministry of Environment and Spatial Planning - - - 336 323

Ministry of Communities and Returns 120 120 113 118 117

Ministry of Local Government Administration 141 123 119 137 135

Ministry of Economy and Environment - 510 502 176 176

Ministry of Internal Affairs 11,060 11,060 10,625 10,630 9,894

Ministry of Justice 1,984 1,984 1,919 1,955 1,843

Ministry of Foreign Affairs 381 381 348 332 294

Ministry of Defence 3,636 3,636 3,399 3,455 2,834

Ministry of European Integration 94 - - 87 83

Ministry of Diapora and Strategic Investments - - - 81 77

Hospital and University Clinical Service of Kosovo 7,438 7,438 7,112 7,327 7,056

Ministry of Regional Development 54 54 39 48 36

Ministry of Innovation and Entrepreneurship - - - 44 27

Health Insurance Fund 52 52 50 52 -

Public Procurement Regulatory Commission 42 42 35 36 35

Academy of Sciences and Arts Kosova 57 20 20 55 44

Regulatorni autoritet za el. i poštanske komunikacije 40 40 36 37 38

Anti-Corruption Agency 43 43 41 43 37

Energy Regulatory Office 32 32 30 31 31

Privatization Agency of Kosovo 257 257 240 245 233

Procurement Review Body 30 30 26 19 22

Agency for Free Legal Aid 28 28 25 26 26

University of Prishtina 2,081 2,081 1,577 1,786 1,540

Constitutional Court of Kosovo 70 70 65 68 65

Kosovo Competition Authority 24 24 22 24 22

Kosovo Intelligence Agency 140 140 101 105 103

Kosovo Council for Cultural Heritage 16 18 8 8 7

Election Commission for Appeals and Petitions 20 20 19 19 20

Independent Oversight Board of Civil Servants of Kosovo 30 30 26 25 27

Kosovo Prosecutorial Council 844 844 797 811 750

National Agency for the Protection of Personal Data 34 34 18 19 17

Agency for the Manag. of Memorial Complexes of Kosovo 21 21 21 21 12

Air Navigation Services Agency 180 180 174 170 145

National Audit Office 173 173 168 171 161

Water Services Regulatory Authority 21 21 21 21 19

Railway Regulatory Authority 29 29 26 26 22

Civil Aviation Authority of Kosovo 30 30 30 30 27

Independent Commission for Mines and Minerals 76 76 67 76 74

Independent Media Commission 39 39 36 35 35

Central Election Commission 86 86 79 80 75

Ombudsperson Institution 78 78 74 74 71

Academy of Justice 32 32 26 29 22

Kosovo Judicial Council 2,113 2,113 1,991 2,026 1,983

Kosovo Property Comparison and Verification Agency 200 200 184 187 187

Central level 41,076 41,034 38,534 39,580 37,317

84

Local level

Description Law no. 07/L-001 Law no. 07/L-014 2020. 2019. 2018.

Gllogoc 1,325 1,325 1,359 1,388 1,345

Fushe Kosova 772 772 768 787 742

Lipjan 1,525 1,525 1,514 1,554 1,507

Obiliq 645 645 677 706 657

Podujeva 1,992 1,992 1,912 1,984 1,961

Prishtina 4,742 4,742 4,629 4,699 4,648

Shtime 665 665 667 698 673

Gracanica 592 592 578 585 590

Dragash 777 777 744 770 770

Prizren 3,168 3,168 3,089 3,118 3,113

Rahovec 1,186 1,186 1,214 1,211 1,181

Suhareka 1,316 1,316 1,302 1,335 1,312

Malisheva 1,297 1,297 1,312 1,371 1,318

Mamush 156 156 159 167 148

Decane 878 878 854 859 851

Gjakova 2,252 2,252 2,165 2,278 2,197

Istog 972 972 1,010 1,012 1,000

Klina 948 948 974 998 962

Peja 2,247 2,247 2,154 2,199 2,179

Junik 163 163 198 215 201

Leposaviq 562 569 460 453 363

Mitrovica 1,992 1,992 1,981 1,997 1,960

Srbica 1,373 1,373 1,309 1,333 1,290

Vushtrri 1,587 1,600 1,577 1,612 1,654

Zubin Potok 415 421 252 318 158

Zvecan 361 368 242 244 194

North Mitrovica 850 857 533 543 433

Gjilan 2,478 2,478 2,442 2,459 2,463

Kacanik 801 801 782 800 795

Kamenica 1,186 1,186 1,169 1,208 1,155

Novoberd 352 352 353 384 341

Shterpc 519 519 391 435 395

Ferizaj 2,411 2,411 2,442 2,472 2,428

Vitina 1,162 1,162 1,171 1,194 1,159

Parteš 145 145 159 176 156

Elez Han 224 237 253 253 249

Klokot 124 124 160 169 154

Ranillug 189 189 201 225 205

Local level 44,349 44,402 43,156 44,209 42,907

Total Central Level and local level 85,425 85,436 81,690 83,789 80,224

85

ANNEX No. 17 Report of employees outside the payroll

Cedntral level


104 Office of the Prime Minister 8 49 33

201 Ministry of Finance35 13 7 15

206 Ministry of Health36 510 - -

210 Ministry of Environment and Spatial Planning - 1 1

211 Ministry of Communities and Returns - - -

212 Ministry of Local Government Administration 6 3 3

213 Ministry of Economy and Environment 6 1 4

218 Ministry of European Integration - 6 -

220 Hospital and University Clinical Service of Kosovo - 221 299

224 Health Insurance Fund 8 - -

231 Academy of Sciences and Arts 1 1 -

239 Privatization Agency of Kosovo 8 8 -

240 Procurement Review Body 46 48 48

241 Agency for Free Legal Aid 8 8 -

302 National Audit Office - 4 2

317 Civil Aviation Authority of Kosovo 5 3 3

321 Ombudsperson Institution - 6 4

Total Central Level 619 366 412

Local level

Kod Description 2020. 2019. 2018.

611 Gllogoc37 31 10 -

626 Mamusha 1 3 1

633 Istog 38 - -

634 Klina - 1 2

642 Mitrovica 8 15 22

651 Gjilan 7 1 4

654 Novo Berdo 2 - -

656 Ferizaj 1 2 2

657 Viti - 7 7

659 Elez Han 2 - -

Total Local Level 90 39 38

Total 709 405 450

35 According to the AFS from the MoF, 7 members of the KSFI who were paid through the payroll as a lump sum, 4 members of the Audit Committee and 2 members of the Supervisory Board for licensing real estate appraisers. 36 According to the AFS from the MoH, the Ministry of Health, based on the Decision of the Government no. 01/04 of 7 June 2020, employed 200 health officers in the fight against COVID.19, in health care institutions at all three levels in the Republic of Kosovo. In July 2020, 200 employees started working, who were paid through the budget line of subsidies, at 90,300, and in December 2020, their number was 167. The number of medical, operational and support staff employed in the period from October to November was 338, and in the period from November to December 2020 it was 334. 37 According to the AFS from the municipality of Glogovac, 31 teachers have been hired in the education sector to replace mothers due to the impossibility of systematization on the payroll, due to the lack of recruitment procedures (competitions).

86

ANNEX No. 18 Report of those engaged with a contract for special services

Central level


102 Office of the President - 5 8

104 Office of the Prime Minister38 308 550 -

201 Ministry of Finance 13 7 13

202 Ministry of Public Administration - 50 29

203 Ministry of Agriculture, Forestry and Rural Development39 326 181 172

204 Ministry of Trade and Industry 32 68 52

206 Ministry of Health - - -

207 Ministry of Culture, Youth and Sports 95 91 118

208 Ministry of Education, Science and Technology 99 167 207

209 Ministry of Labour and Social Welfare - 6 9

210 Ministry of Environment and Spatial Planning - 162 148

213 Ministry of Economy and Environment 52 171 151

214 Ministry of Internal Affairs - 70 69

215 Ministry of Justice - 7 5

216 Ministry of Foreign Affairs 1 10 9

217 Ministry of Defence - 49 13

218 Ministry of European Integration - 29 14

219 Ministry of Diapora and Strategic Investments - 19 6

220 Hospital and University Clinical Service of Kosovo - 44 26

221 Ministry of Regional Development 2 1 4

222 Ministarstvo inovacija i preduzetništva - - 13

224 Health Insurance Fund - 1 1

230 Public Procurement Regulatory Commission 2 - -

235 Regulatory Authority of Electronic and Postal Communications - 1 1

239 Privatization Agency of Kosovo 61 68 29

240 Procurement Review Body 4 1 1

246 Kosovo Council for Cultural Heritage - 5 1

247 Election Commission for Appeals and Petitions - 15 -

249 Independent Oversight Board of Civil Servants of Kosovo 1 2 -

251 National Agency for the Protection of Personal Data - - 1

253 Agency for the Manag. of Memorial Complexes of Kosovo 2 6 3

254 Air Navigation Services Agency - - -

302 National Audit Office 10 5 6

317 Civil Aviation Authority of Kosovo - 1 -

318 Independent Commission for Mines and Minerals 2 - -

320 Central Election Commission 106 1,115 15

321 Ombudsperson Institution - 6 4

328 Kosovo Judicial Council 9 22 4

329 Kosovo Property Comparison and Verification Agency - 2 2

Total Central Level 1,148 3,096 1,270

38 According to the AFS from the KP, persons who are reimbursed by the MCC within the KAS are included 39 According to the AFS from MAFRD, there are 326 employees, of which: 9 are employed in the Borrowing Enforcement Unit from the World Bank - ARDP, 2 are

employed as external consultants - ARDP, 15 are employed as consultants in APR - ARDP , 1 is employed in OFOU as a photographer, and 299 others are employed in accordance with the Agreements on Cooperation between the Kosovo Forest Agency and the Ministry of Labor and Social Welfare.

87

Local level

Code Description 2020 2019 2018

611 Gllogoc 34 12 18

612 Fushe Kosova - 101 100

613 Lipjan - 7 10

614 Obiliq - 15 34

615 Podujeva 53 41 29

616 Prishtina 162 210 103

617 Shtime 3 4 7

618 Gracanica 7 6 6

621 Dragash 19 6 16

622 Prizren 50 41 89

623 Rahovec 30 18 15

624 Suhareka 68 102 48

625 Malisheva 17 14 65

626 Mamusha - 3 1

631 Decane 66 29 20

632 Gjakova 42 74 37

633 Istog 21 38 7

634 Klina 71 24 7

635 Peja 3 39 45

636 Junik 12 10 5

642 Mitrovica - 23 47

643 Skenderaj 31 4 19

644 Vushtrri 60 33 29

647 North Mitrovica - 1 2

651 Gjilan 100 86 115

652 Kacanik 14 19 27

653 Kamenica 21 33 21

654 Novo Berdo 9 6 6

655 Shterpca 5 7 6

656 Ferizaj 32 125 188

657 Vitina 83 40 69

658 Partesh 21 21 1

659 Elez Han 17 19 20

660 Klokot 18 28 14

661 Ranillug 16 1 -

Total Local Level 1,085 1,240 1,226

Total 2,233 4,336 2,496

88

ANNEX No.19 Report on payments according to Article 39.2 of the LPFMA 40


Ministry of Infrastructure - - 4,184,557

Ministry of Health - - 216,176

Ministry of Youth Culture and Sports - 45,708 72,146

Ministry of Education, Science and Technology - - 49,689

Ministry of Environment and Spatial Planning - - 21,804

Ministry of Foreign Affairs - - 56,218

Gllogoc - - 52,397

Lipjan - 58,254 91,904

Obiliq - - 19,851

Prishtina - - 601,411

Gracanica - 279,793 214,830

Prizren 106,666 256,270 980,941

Rahovec - 202,269 61,796

Malisheva - 33,077

Decane 2,400 7,680 176,703

Gjakova 53,888 512,805 592,175

Istog 3,170 7,500 -

Peja - 16,935 -

Junik - - 10,882

Mitrovica - 38,449 71,760

Skenderaj 1,800 - -

Ferizaj - 80,557 1,208,960

Ranillug 16,749 - -

Total 184,672 1,539,298 8,684,200

40Pursuant to the authorization granted by the LPFMA, Article 39, paragraph 2, the Treasury of Kosovo during the year

dealt with requests of economic operators for payment of late invoices (above 60 days) under this law, deleting created

liabilities.

89

ANNEX No.20 Report on payments according to court and executive decisions


Assembly Kosova 130,740 10,565 7,688

Office of the President 4,188 1,402 -

Office of the Prime Minister 5,977 48,693 592,911

Ministry of Finance 3,318,063 2,884,438 39,150

Ministry of Public Administration - 1,279,152 11,223

Ministry of Agriculture, Forestry and Rural Development 10,054 94,499 1,938

Ministry of Trade and Industry 369,177 28,567 302,004

Ministry of Infrastructure 517,163 918,231 502,312

Ministry of Health 550,555 276,040 71,502

Ministry of Youth Culture and Sports 1,044,545 423,760 1,033,181

Ministry of Education, Science and Technology 195,941 92,166 128,212

Ministry of Labour and Social Welfare 21,851 57,678 64,994

Ministry of Environment and Spatial Planning 32,782 583,668 2,372,453

Ministry of Communities and Returns - 9,848 20,978

Ministry of Economy and Environment 5,291,737 - -

Ministry of Internal Affairs 1,451,379 262,594 239,477

Ministry of Justice 150,706 22,386 59,008

Ministry of Foreign Affairs i Dijaspore 51,586 14,102 28,821

Ministry of Defence - 19,687 -

Ministry of Diaspora and Strategic Investments - 4,362 -

Hospital Service and Clinical University of Kosovo 1,056,572 1,219,611 304,875

Ministry of Innovation and Entrepreneurship - 24,550 -

Public Procurement Regulatory Commission 197 - 31

Kosovo Academy of Arts and Sciences - - 3,164

Privatization Agency of Kosovo - 8,300 953

University of Pristina 321,310 465,059 337,423

Kosovo Competition Authority - - 41

Election Complaints and Appeals Panel - 55 1,001

Kosovo Prosecutorial Council - - 1,104

Agency for Management of Memorial Complex of Kosovo - - 201,945

Air Navigation Services Agency 341,459 489,240 119,935

Water Services Regulatory Authority 94 100 -

Independent Commission of Mines and Minerals 5,912 130,219 7,891

Independent Media Commission 8,569 11,629 10,958

Central Election Commission 54,717 47,605 51,416

Kosovo Judicial Council 262,771 478,354 474,164

Kosovo Agency for Comparison and Verification of Property 240,000 600,000 600,000

Gllogoc 157,864 600,322 475,654

Fushe Kosova 500,113 83,203 475,107

Lipjan 357,489 175,054 337,436

Obiliq 124,860 15,785 42,687

Podujeva 80,956 199,599 28,816

Prishtina 2,082,789 1,229,597 656,137

Shtime 28,016 108,791 15,567

Gracanica 3,473 23,302 78,463

Dragash 7,766 8,886 15,700

Prizren 2,572,048 653,222 980,406

Rahovec 48,409 185,326 48,255

Suhareka 53,283 178,315 70,699

Malisheva 829,318 386,334 110,982

Mamusha - 4,848 2,000

Decane 742,525 566,186 398,889

90


Gjakova 215,818 845,441 559,401

Istog 31,345 44,159 160,834

Klina 155,308 93,852 117,119

Peja 148,238 862,900 539,493

Junik 18,701 1,880 42,969

Leposaviq - 1,334,356 2,230,658

Mitrovica 1,836,216 1,491,621 1,053,387

Skenderaj 359,382 216,929 406,025

Vushtrri 1,410,489 64,237 99,258

Zubin Potok 54,533 48,304 20,390

Zvecan 630 27,759 162

Gjilan 224,526 543,753 446,191

Kacanik 907,510 364,815 8,961

Kamenica 112,350 124,052 17,572

Novo Berdo 32,883 44,666 40,086

Shterpca 4,578 4,261 6,684

Ferizaj 1,390,600 4,554,567 2,895,937

Vitina 204,754 155,361 98,624

Parteš 37,367 18,224 34,833

Elez Hant 4,124 4,633 21

Klokot 41,526 62,260 153,917

Ranillug 2,567 880 -

Total 30,220,398 25,834,238 20,260,075

91

ANNEX No.21 Disclosure of the state debt

21.1 Status of loans – external debt

Creditor Loan Implementing BO

/ Implementer Loan

amount Original currency

Amount of loan in EUR

Withdrawals

until 41 Withdrawals in

2020 Amount retained

Doerct loans Amounts in mil. euros

IBRD Consolidated loan C N/A 381.21 EUR 381.21 381.2142 - -

MAR Public Sector Modernization Project MF, MAP, KRPP 2.76 SDR 3.33 3.33 - -

MAR Real estate registration and cadastre project MŽSPP 4.00 SDR 4.78 4.78 - -

MMF Arrangement for available loans 1 N/A 18.76 SDR 22.09 22.09 - -

MAR The first political operation to develop sustainable employment N/A 4.30 SDR 5.12 5.12 - -

MAR Agriculture and Rural Development Project MPŠRR 12.80 SDR 15.12 14.23 0.92 -

MAR Additional financing to strengthen the financial sector and market infrastructure I

MF 2.48 SDR 2.96 2.96 - -


MAR Land cleaning and reclamation MŽSPP, KEK D.O. 2.57 SDR 3.17 3.17 - -

IDB Financing of M2 Milosevo - Mitrovica, road improvement project MI 15.41 EUR 15.41 8.83 5.44 1.14

OFID Project for extension of the highway M2 Milosevo-Mitrovica MI 20.00 USD 16.35 1.83 0.54 13.98

SFR Prishtina-Mitrovica highway project MI 60.00 SAR 13.08 2.64 0.59 9.85

UniCredit Modernization of the education system in Kosovo through e-education MONT 4.93 EUR 4.93 4.93 - -

MAR Project in the health sector MZ 10.78 SDR 12.74 4.46 2.68 5.60

MAR Energy efficiency and renewable energy project MEA 20.10 SDR 23.75 11.14 3.50 9.11


MAR Kosovo Education System Improvement Project MONT 5.40 SDR 6.38 2.36 1.88 2.14

EBOR Rehabilitation of regional roads MI 29.00 EUR 29.00 - 2.46 26.54

UniCredit Modernization of invasive cardiology services MZ 2.11 EUR 2.11 2.11 - -

EIB Rehabilitation of the railway route 10 MI, INFRAKOS 42.00 EUR 42.00 7.00 - 35.00

NATIXIS Wastewater treatment project MEA 66.00 EUR 66.00 - - 66.00

MAR Water supply and canal protection project MRR, Ibar-

Lepenac D.O. 7.00 EUR

7.00 0.20 - 6.80

MAR Additional project funding for agriculture and rural development MŽSPP 20.80 EUR 20.80 4.45 4.28 12.07

MAR Project for competitiveness and readiness for export MTI 14.30 EUR 14.30 0.14 0.32 13.84

EBOR Highway Kiev - Zahac MI 71.00 EUR 71.00 - - 71.00

EIB 6th project from Kiev to Peja MI 80.00 EUR 80.00 - - 80.00

41 Includes withdrawals / disbursements from the loan effectiveness date until 31.12.2019. 42 The amount of 381.21 million euros does not represent a withdrawal, but the amount of the KKC loan inherited from the former Yugoslavia as part of Kosovo's state debt. (if we post a total of this comment after this post).

92

Creditor

Loan Implementing

BO / Implementer

Loan amount

Original currency

Amount of loan in

EUR

Withdrawals until 2019

Withdrawals in 2020

Amount retained 43

MAR Kosovo Digital Economy Project MEA 20.70 EUR 20.70 1.09 1.52 18.08

UniCredit Wastewater disposal system project for the Municipality of Podujeva Municipality

Podujeva 5.35 EUR 5.35 2.41 2.62 0.32

RBI-Austria Project for construction of drinking water supply system for the Municipality of Ferizaj

Municipality Ferizaj 5.13 EUR 5.13 1.03 2.32 1.78

UniCredit Project for construction of water supply system for the Municipality of Gracanica

Municipality Gracanica 5.12 EUR 5.12 1.49 2.56 1.07

UniCredit Project for construction of water supply system for the Municipality of Istog

Municipality Istog 5.09 EUR 5.09 1.02 2.40 1.67

UniCredit Project for construction of water supply system for the Municipality of Shtime

Municipality Shtime 2.39 EUR 2.39 1.47 0.26 0.66

MMF Emergency financing instrument N/A 41.30 SDR 51.96 - 51.96 -

EBOR Gjilan / Gnjilane Wastewater Development Project MEA 10.00 EUR 10.00 - - 10.00

MAR Financial spectrum empowerment project MF/Fond KGK 22.30 EUR 22.30 - 21.51 0.79

MAR Real Estate and Geospatial Infrastructure Cadastre Project MEA 14.60 EUR 14.60 - 0.12 14.48

MAR Urgent project COVID 19 for Kosovo MZ/MRSZ/MF 46.00 EUR 46.00 - 36.15 9.85

EU Macro financial assistance for Kosovo N/A 100.00 EUR 100.00 - 50.00 50.00

BRES COVID 19 Public Sector Emergency Response Financing Instrument MF/MRSZ 35.00 EUR 35.00 - 17.78 17.22

Total direct loans 760.78 211.81 479.01

Subsidized loans

KFW Water supply and wastewater disposal, phase II KURP 6.00 EUR 6.00 6.00 - -

KFW Improving the central heating system TERMOKOS 5.00 EUR 5.00 5.00 - -

KFW Municipal water supply and wastewater disposal in Prishtina, phase III KURP 20.00 EUR 20.00 20.00 - -

KFW Transmission line 400kW Kosovo-Albania KOSTT 17.00 EUR 17.00 17.00 - 0.00

KFW Improving the transmission network KOSTT 20.43 EUR 20.43 20.43 - 0.00

MAR Additional financing to strengthen the financial sector and market infrastructure II

CBK 1.82 SDR 2.27 2.27 - -

EBOR Railway route reconstruction project 10 INFRAKOS 39.90 EUR 39.90 4.30 0.28 35.32

KFW Project of energy efficiency measures in municipalities Municipality

(Ferizaj, Gjakova, Gjilan) 2.50

EUR 2.50 - - 2.50

MAR Water and canal protection project Ibar-Lepenac

D.O. 15.00 EUR 15.00 0.50 3.24 11.26

Total subsidized loans 75.49 3.52 49.09

Total General debt 836.27 215.33 528.10

43 The amount of loans that are in the process of disbursement and that are in foreign currency outside the euro, is converted at the rate of 31.12.2020 (1 SDR = 1.1816 Euro, 1 USD = 0.8177 Euro, 1 SAR = 0.2180 Euro).

93

External government debt services

External Debt service

Creditor Project 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

DIRECT LOANS

IBRD Consolidated Credit C

Principal 8.48 10.68 11.99 11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.34

Interest 0.74 8.53 8.37 8.14 8.94 8.46 7.98 7.50 7.03 6.55 6.07 5.59

Other tariffs - - - - - - - - - - - -

IDA Public Sector Modernization Project

Principal - - - - - - - - - - - 0.07

Interest - - - - - 0.00 0.01 0.02 0.03 0.02 0.03 0.03

Other tariffs - - - - - - - - - - - -

IDA Project for Real estate registration and Cadastre

Principal - - - - - - - - - - - 0.10

Interest - - - 0.00 0.00 0.01 0.02 0.03 0.04 0.04 0.04 0.04

Other tariffs - - - - - - - - - - - -

IMF Arrangement for available loan 1

Principal - - - - 2.66 10.71 8.80 - - - - -

Interest - 0.06 0.30 0.25 0.23 0.17 0.05 - - - - -

Other tariffs - 0.23 0.06 - - 0.00 - - - - - -

IDA First Policy Operation for Sustainable Employment Development

Principal - - - - - - - - - - - 0.26

Interest - - - 0.03 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Other tariffs - - - - - - - - - - - -

IDA Project for Agric. and Rural Develop.

Principal - - - - - - - - - - - -

Interest - - - - 0.01 0.03 0.06 0.08 0.10 0.11 0.11 0.11

Other tariffs - - - - - - - - - - - -

IDA Additional Financing for Strengthening Financial Sector and Market Infrastructure

Principal - - - - - - - - - - - -

Interest 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02

Other tariffs - - - - - - - - - - - -


Principal - - - - - - 7.40 49.21 41.06 - - -

Interest - - - 0.18 0.90 0.98 1.03 0.77 0.35 0.01 - -

Other tariffs - - - 0.47 0.01 0.00 - - - - - -

IDA Clean-up and Reclamation of Land

Principal - - - - - - - - 0.05 0.10 0.11

Interest - - - - - 0.00 0.02 0.05 0.06 0.06 0.06 0.06

Other tariffs - - - - - - - - - - - -

SDF Project for the Highway Prishtina-Mitrovica

Principal - - - - - - - - - - 0.55 1.39

Interest - - - - - - - - - - 0.01 0.04

Other tariffs - - - - - - - - - - - -

OFID Project for Motorway extension M2 Millosheva-Mitrovica

Principal - - - - - - - - - - 0.61 1.17

Interest - - - - - - - - - - 0.02 0.03

Other tariffs - - - - - - - - - - - -

94



UniCredit Modernization of Education System through E-education in Kosovo

Principal - - - - - - - - - -

Interest - - - - - 0.00 0.01 0.02 0.04 0.05 0.05 0.05

Other tariffs - - - - - 0.07 0.01 0.01 0.00 - - -

IDA Project in Health

Principal - - - - - - - - - - 0.22 0.44

Interest - - - - - - - 0.00 0.02 0.04 0.08 0.10

Other tariffs - - - - - - - - - - - -

IDA Project for Energy Efficiency and Renewable Energy

Principal - - - - - - - - - - 0.41 0.81

Interest - - - - - - - 0.00 0.02 0.08 0.18 0.22

Other tariffs - - - - - - - - - - - -


Principal - - - - - - - - - 4.29 30.40 65.85

Interest - - - - - - 0.10 0.66 1.93 3.05 3.12 1.52

Other tariffs - - - - - - 0.23 0.34 0.32 - - -

IDA Project for Improvement of Education System in Kosovo

Principal - - - - - - - - - - - 0.11

Interest - - - - - - - - 0.00 0.01 0.02 0.06

Other tariffs - - - - - - - - - - -

EBOR Rehabilitation of regional roads

Principal 0.13

Interest 0.01

Other tariffs 0.91

UniCredit Modernization of invasive cardiology services

Principal - - - - - - - - - - 0.18 0.18

Interest - - - - - - - - 0.03 0.03 0.03 0.03

Other tariffs - - - - - - - 0.05 - - -

EIB Railway 10rehabilitation

Principal -

Interest 0.07

Other tariffs -

IDA Water supply and canal protection project

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.00

Other tariffs - - - - - - - - - - -

IDA Additional project funding for agriculture and rural development

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.02 0.06

Other tariffs - - - - - - - - - - - -

IDA Project for competitiveness and readiness for export

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.00

Other tariffs - - - - - - - - - - - -

IDA Kosovo Digital Economy Project

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - - 0.02

Other tariffs - - - - - - - - - - - -

95



UniCredit Wastewater Disposal System Project for the Municipality of Podujeva

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.02

Other tariffs - - - - - - - - - - 0.06 0.01

RBI-Austria Project for Construction of Drinking Water Supply System for the Municipality of Ferizaj

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.02

Other tariffs - - - - - - - - - - 0.10 0.02

UniCredit Water Supply System Construction Project for the Municipality of Gracanica

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.01

Other tariffs - - - - - - - - - - 0.07 0.01

UniCredit Water Supply System Construction Project for the Municipality of Istog

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.01

Other tariffs - - - - - - - - - - 0.07 0.01

UniCredit Water Supply System Construction Project for the Municipality of Shtime

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - 0.00 0.01

Other tariffs - - - - - - - - - - 0.03 0.00

IMF Emergency financing instrument

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - - 0.29

Other tariffs - - - - - - - - - - - 0.26

Total principal for direct loans 8.48 10.68 11.99 11.34 13.99 22.05 27.54 60.55 52.39 15.68 43.81 81.93

Total interest for direct loans 0.74 8.59 8.68 8.60 10.14 9.71 9.35 9.20 9.69 10.11 9.91 8.47

Total other tariffs for direct loans - 0.23 0.06 0.47 0.01 0.08 0.24 0.41 0.32 - 0.33 1.23

96



SUBVENCIONISANI KREDITI

KFW Water Supply and Waste water Disposal, Phase II

Principal - - - - - - - - - - - 0.10

Interest - - - 0.00 0.00 0.01 0.02 0.03 0.04 0.04 0.04 0.05

Other tariffs - - - 0.03 0.01 0.01 0.01 0.00 0.00 0.00 0.00

KFW Improvement of Central Heating Systems

Principal - - - - - - 0.22 0.43 0.43 0.43 0.43 0.43

Interest - - - - 0.01 0.24 0.43 0.41 0.37 0.33 0.30 0.26

Other tariffs - - - 0.06 0.01 0.01 0.00 - - - - -

KFW Municipal Water Supply and Waste Water Disposal in Prishtina, Phase III

Principal - - - - - - 1.11 2.22 2.22 2.22 2.22 2.22

Interest - - - - - - 0.07 0.31 0.50 0.44 0.37 0.30

Other tariffs - - - 0.22 0.05 0.05 0.04 0.02 0.00 - - -

KFW Kosovo-Albania Transmission Line 400kW

Principal - - - - - - - 2.00 2.00 2.00 2.00 2.00

Interest - - - - - - 0.25 0.75 0.69 0.60 0.51 0.41

Other tariffs - 0.18 0.04 0.04 0.04 0.04 0.03 0.00 - - - -

KFW Improvement of Transmission Network

Principal - - - - - - - 0.79 1.58 1.69 1.62 1.62

Interest - - - - - - 0.01 0.08 0.34 0.46 0.40 0.35

Other tariffs - - - - - 0.18 0.05 0.04 0.01 - - -

IDA Additional Financing for Strengthening of Financial Sector and Market Infrastructure II

Principal - - - - - - - - - - - -

Interest - - - - - 0.00 0.00 0.01 0.02 0.02 0.02 0.02

Other tariffs - - - - - - - - - - - -

KFW Project for Measures for Efficient Energy in Municipalities

Principal - - - - - - - - - - - -

Interest - - - - - - - - - - - -

Other tariffs - - - - - - - 0.03 0.01 0.01 0.01 0.01

IDA Project for Water Safety and Channel Protection

Principal - - - - - - - - - - - -

Interest - - - - - - - - - 0.01 0.01 0.01

Other tariffs - - - - - - - - - - - -

EBOR Railway 10 rehabilitation

Principal - - - - - - - - - - 0.19 0.40

Interest - - - - - - - - - - 0.01 0.04

Other tariffs - - - - - - - - - 0.28 0.40 0.12

Total principal for sub-borrowed loans - - - - - - 1.33 5.45 6.24 6.35 6.47 6.78

Total interest for sub-borrowed loans - - - 0.00 0.02 0.25 0.79 1.59 1.97 1.90 1.65 1.43

Total other tariffs for sub-borrowed loans - 0.18 0.04 0.35 0.12 0.29 0.13 0.10 0.02 0.29 0.41 0.13

97

International financial loan terms

Creditor Loan Date of

agreement Ratification

year Loan amount in

original currency Interest rate

Maturity period

Direct loans

IBRD Consolidated Credit C 29.06.2009 N/A 381.21 EUR 4.46% (5.81% i 3.13%) 22.00

IDA Project for Modernization of Public Sector 10.03.2010 2011 2.76 SDR 0.75% 40.00

IDA Real-Estate Registration and Cadastre Project 10.03.2010 2011 4.00 SDR 0.75% 40.00

IMF Arrangement for available Loans 1 21.07.2010 N/A 18.76 SDR 1% + interest rate SDR 5.00

IDA First Policy Operation on Development of Sustainable Employment 11.03.2011 2011 4.30 SDR 0.75% 20.00

IDA Project for Agriculture and Rural Development 26.07.2011 2011 12.80 SDR 0.75% 20.00

IDA Additional Financing for Strengthening of Financial Sector and Market Infrastructure I

03.08.2011 2011 2.48 SDR 0.75% 20.00

IMF Arrangement for Available Loans 2 27.04.2012 N/A 78.22 SDR 1% + interest rate SDR 5.00

IDA Land Cleaning and Reclamation 15.05.2013 2013 2.57 SDR 2.00% 25.00

IDB Financing of M2 Millosheva – Mitrovica Road Improvement Project 22.05.2013 2013 15.41 EUR 1.55% + EURIBOR 6m44 22.00

OFID Project for Motorway extension M2 Millosheva-Mitrovica 05.09.2013 2014 20.00 USD 3.75% 20.00

SDF Project for the Highway Prishtina-Mitrovica 03.12.2013 2014 60.00 SAR 2.00% 20.00

UniCredit Modernization of Education System in Kosovo through e-education 27.02.2014 2014 4.93 EUR 1.10% 19.00

IDA Project in Health 15.01.2015 2015 10.78 SDR 2.00% 25.00

IDA Project for Energy Efficiency and Renewable Energy 15.01.2015 2015 20.10 SDR 2.00% 25.00

IMF Arrangement for Available Loans 2015 29.07.2015 N/A 135.40 SDR 1% + interest rate SDR 7.00

IDA Project for Improvement of Education System in Kosovo 20.11.2015 2016 5.40 SDR 2.00% 25.00

UniCredit Modernization of Invasive Cardiology Services 29.10.2015 2016 2.11 EUR 1.10% 15.00

EBRD Rehabilitation of Regional Roads 24.12.2015 2016 29.00 EUR 1% + EURIBOR 6m 15.00

BEI Rehabilitation of Railway Segment 10 08.12.2015 2016 42.00 EUR Fix or Variable45 30.00

NATIXIS Project for Waste Water Treatment 19.01.2017 2017 66.00 EUR 0.036% 35.00

IDA Project for Water Safety and Protection of Channel 27.01.2017 2017 7.00 EUR 1.40% 25.00

IDA Additional Financing for Agricultural and Rural Development Project 02.08.2017 2018 20.80 EUR 1.20% 25.00

IDA Project for Competitiveness and Readiness for Export 02.08.2017 2018 14.30 EUR 1.20% 25.00

EBRD Highway Kijeva - Zahaq 18.12.2017 2018 71.00 EUR 1% + EURIBOR 6m 15.00

EIB 6th Road from Kijeva to Peja Project 29.05.2018 2018 80.00 EUR Fix or Variable25 15.00

IDA Kosovo Digital Economy Project 20.07.2018 2018 20.70 EUR 1.38% 30.00

UniCredit Wastewater Disposal System Project for the Municipality of Podujeva 24.09.2018 2019 5.35 EUR 1.10% 17.00

44 According to the financing agreement, during the three-year grace period, the loan has a variable interest rate of 1.55% + EURIBOR for 6 months, and after the expiration of the grace period, the lender will fix the rate using the "swap" rate. After fixing the rate, it will be applied during the loan repayment. 45 Based on the financing agreement, the borrower chooses the type of interest for each tranche at the time of the disbursement request, whether the tranche will be a fixed or variable rate. The margin rate (depending on the type of interest) will be set for each tranche, at the time of payment.

98

RBI-Austria Project for Construction of Drinking Water Supply System for the Municipality of Ferizaj

27.11.2018 2019 5.13 EUR 1.10% 17.00

UniCredit Water Supply System Construction Project for the Municipality of Gracanica 27.11.2018 2019 5.12 EUR 1.10% 17.00

UniCredit Water Supply System Construction Project for the Municipality of Istog 27.11.2018 2019 5.09 EUR 1.10% 17.00

UniCredit Water Supply System Construction Project for the Municipality of Shtime 27.11.2018 2019 2.39 EUR 1.10% 17.00

IMF Emergency financing instrument 15.04.2020 2020 41.30 SDR 1% + interest rate SDR 5.00

EBOR Gjilan Wastewater Development Project 09.05.2019 2020 10.00 EUR 1% + EURIBOR 6m 15.00

IDA Financial Sector Empowerment Project 23.09.2019 2020 22.30 EUR 1.27% 29.00

IDA Real Estate Cadastre and Geospatial Infrastructure Project 07.02.2019 2020 14.60 EUR 1.35% 29.00

IDA Urgent COVID 19 project for Kosovo 29.06.2020 2020 46.00 EUR 1.20% 30.00

EU Macro financial assistance for Kosovo46 30.07.2020 2020 100.00 EUR 0.125% 15.00

EBOR Public Sector Financing Facility for Emergency Response to Covid 19 14.08.2020 2020 35.00 EUR Fix or Variable25 15.00

Sub-borrowed loans

Kfw Water supply and wastewater disposal, phase II 07.09.2010 2010 6.00 EUR 0.75% 40.00

Kfw Improving the central heating system 14.11.2011 2012 5.00 EUR 8.79% 15.00

Kfw Municipal water supply and wastewater disposal in Prishtina, phase III 05.06.2012 2012 20.00 EUR 3.20% 12.00

Kfw Transmission line 400kW Kosovo-Albania 28.12.2009 2010 17.00 EUR 4.82% 15.00

Kfw Improving the transmission network

23.09.2013 2014 5.00 EUR 0.75% 40.00

15.50 EUR 3.30% 12.00

IDA Additional financing to strengthen the financial sector and market infrastructure II

01.11.2011 2011 1.82 SDR 0.75% 20.00

EBOR Railway route 10 reconstruction project 04.09.2015 2016 39.90 EUR 1% + EURIBOR 6m 22.00

Kfw Project of energy efficiency measures in municipalities 22.01.2016 2016 2.50 EUR 2.25% 21.00

MAR Water security and canal protection project 27.01.2017 2017 15.00 EUR 1.40% 25.00 **Based on the financing agreement, the borrower chooses the type of interest for each tranche at the time of the disbursement request, whether the tranche will be a fixed or variable rate. The margin rate (depending on the type of interest) will be set for each tranche, at the time of payment

46 Based on the financial agreement the borrower chooses the type of interest for each Tranche at the time of the Disbursement Request, whether the Tranche will be Fixed Rate or Variable Rate. The margin rate (depending on the type of interest) will be set for each Tranche, at the time of disbursement The financial conditions are for the disbursed amount in the amount of 50.00 million euros, while for the remaining non-disbursed the financial conditions are determined upon the request for disbursemen

99

21.2 State of internal debt

21.2.1 State of domestic government debt stock (net) State of domestic government debt stock (net) is EUR 961.90 million as of 31.12.2020

Internal debt47 2012 2013 2014 2015 2016 2017 2018 2019 2020

New emissions (net) 73.31 79.20 104.01 121.26 101.19 95.30 102.44 115.32 169.95

Internal debt stock (net) 73.31 152.51 256.52 377.78 478.97 574.27 676.62 791.94 961.90

The amount issued for re-financing (nominal) 90.00 228.20 272.17 261.02 320.60 249.95 319.95 244.57 199.85

21.2.2. Internal debt by instruments at nominal value

2012 2013 2014 2015 2016 2017 2018 2019 2020

3 months 30.00 15.20 9.75 10.00 10.00 - - - -

6 months 44.00 84.00 57.67 48.60 30.00 24.95 25.00 - -

12 months - 55.00 140.10 150.00 160.00 135.00 109.57 60.00 -

2 years - - 52.00 126.95 159.95 175.00 154.85 174.85 134.75

3 years - - - 30.00 70.00 110.00 117.00 177.00 273.85

5 years - - - 15.00 50.00 110.00 223.40 308.40 411.67

7 years - - - - - 20.00 40.00 55.00 65.00

10 years - - - - - - 10.00 20.00 80.00

Total at nominal value 48 74.00 154.20 259.52 380.55 479.95 574.95 679.82 795.25 965.27

21.2.3. Internal debt by Holders of Securities 2014 2015 2016 2017 2018 2019 2020

Banks 195.36 227.36 238.92 243.42 257.25 283.03 272.48

Pension Funds 60.10 95.87 79.93 104.10 210.12 298.56 450.12

Public Institutions 26.56 127.33 198.74 185.98 181.02 198.86

Insurance Companies - 20.36 20.25 21.52 22.92 26.4 33.8

Others 4.06 10.40 13.52 7.17 3.55 6.24 10.01

Total at nominal value 49 259.52 380.55 479.95 574.95 679.82 795.25 965.27

47 The discounted amount of securities is not included 48 The nominal value includes the discount amount according to the regulation on securities 49 The discounted amount according to the regulation on securities is included

100

21.3 State guarantees

Creditor Loans Loan Implementer Date of agreement Amount of guarantee in

original currency Withdrawals until

2020 Withdrawn

amount

IBRD Guarantee for Urban traffic in Prishtina

Urban traffic 24.06.2016 10.00 EUR 10.00 -

IBRD Guarantee for other Credit line DIFK

DIFK 22.12.2016 24.00 EUR - 24.00

Revenues from government guarantee fees (trust funds)

Creditor Loans 2015 2016 2017 2018 2019 2020

IBRD Guarantee for first Credit Line DIFK 50

0.06 0.05 0.05 0.05 0.05 0.05

IBRD Guarantee for Urban traffic in Prishtina

- 0.05 - - - -

IBRD Guarantee for other Credit line DIFK

- - 0.14 0.06 - 0.04

Total 0.06 0.10 0.19 0.11 0.05 0.09

50 The guarantee has expired 19.12.2020

101

ANNEX No.22 Shares/Quotas of Kosovo Memberships in IFIs

Summary of Kosovo memberships in International Financial Institutions

All amounts are in USD Paid in cash Promissory Note Amounts on call Number of shares

World Bank

IBRD 7,324,957 0.00 144,916,413 1,262

IDA51 67,556 653,075 0 51,201

MIGA 103,872 103,872 830,976 96

IFC 1,454,000 0 0 1,454

IBRD - 120,635 per share

MIGA - 9,738 per share

IFC - 1,000 per share

All amounts are in SDR Paid in cash Promissory Note General Quota Kosovo quota as % of IMF

International Monetary Fund 20,300,000 62,300,000 82,600,000 0.02%

All amounts are in EUR Paid in cash Promissory Note Share value in EUR Number of shares

European Bank for Reconstruction and Development 1,050,000 4,750,000 5,800,000 580

EBRD - 10,000 per share

All amounts are in EUR Paid in cash Promissory Note Share value in EUR Contribution to capital

The Council of Europe Development Bank 728,000 5,831,000 6,559,000 0.12%

51 The International Development Agency has no share. The number 51,201 represents the number of shares Kosovo has in IDA.

102

ANNEX No.23 Dedicated sub-account for donations and grants In accordance with the authorizations of the LPFMA, the Kosovo Treasury has opened an official sub-account in the bank (XK051000400070008037) intended to receive and record funds dedicated to the fight against the COVID-19 pandemic (mainly guarantors and donations), in order to increase transparency and maximum accountability to the public and our partners. The open sub-account is part of the system of the Single Treasury Account and is kept in the Central Bank of the Republic of Kosovo. Until the reporting date, a total of € 716,773.93 has been collected, of which € 667,115.70 outside Kosovo (including, but not limited to, the diaspora), while domestic amounts to € 49,658.23. The table shows the funds received by country of origin of the transfer.

Description Amount transferred

Inside Kosovo 49,658

Outside Kosovo 667,116

Total 716,774

Funds received by country

Description Amount transferred

Switzerland 241,713

Germany 164,555

Albania 150,750

Kosovo 49,658

Sweden 25,997

Austria 18,563

Norway 15,104

England 9,103

USA 8,649

Belgium 7,186

Finland 3,971

Luxembourg 3,124

Denmark 2,920

The Netherlands 2,478

France 1,645

Italy 1,300

Czech Republic 1,200

Slovenia 1,100

Canada 970

Iceland 599

Liechtenstein 500

Croatia 300

Ireland 182

Australia 97

Japan 83

Poland 28

Other52 4,999

Total 716,774

Donor funds are allocated for payment only for the purposes established in connection with the management of the Covid-19 pandemic, in accordance with the legislation on public finances and donor guarantors.

52 Includes amounts exempt from CBK fees for transfers received to Covid 19 management funds account.

103

ANNEX No.24 Payments for the management of the Covid-19 pandemic

Table 1: Total payments for the management of the Covid-19 pandemic (00099+00098)

Economic category Budget Payments Progress %

Wages and salaries 33,981,638 33,959,272 100%

Goods and services 27,720,384 23,760,986 86%

Utilities 195,759 193,787 99%

Subsidies and transfers 231,121,847 227,039,371 98%

Capital expenditures 1,546,094 593,600 38%

Total 294,565,723 285,547,016 97%

While divided into two parts (codes 00099 and 00098) are presented as follows: Table 1.1: Payments for the management of the Covid-19 pandemic – Emergency package (00099)

Economic category Budget Payments Progress %

Wages and salaries 33,781,638 33,784,096 100%


Utilities 143,306 141,348 99%


Capital expenditures 1,546,094 593,600 38%

Total 172,163,254 168,037,902 98%

Table 1.2 Payments for the management of the Covid-19 pandemic - Economic Recovery Package (00098)

Description Budget Payments Progress %

Wages and salaries 200,000 175,176 88%


Utilities 52,453 52,440 100%


Total 122,402,469 117,509,114 96%

104

ANNEX No. 24.1 Pandemic management fees by BO and economic category - - emergency package (00099)

Description Budget Payments Progress % ASSEMBLY 70,000 63,603 91% Goods and services 70,000 63,603 91% OFFICE OF THE PRESIDENT 36,000 8,784 24% Goods and services 36,000 8,784 24% OFFICE OF THE PRIME MINISTER 41,580 41,580 100% Wages and salaries 41,580 41,580 100% MINISTRY OF FINANCE 223,050 214,549 96% Wages and salaries 211,050 211,050 100% Goods and services 12,000 3,499 29% MINISTRY OF AGRICULTU, FORESTRY AND RURAL DEVELOPMENT 37,000 17,993 49% Goods and services 37,000 17,993 49% MINISTRY OF TRADE AND INDUSTRY 10,080 10,080 100% Wages and salaries 10,080 10,080 100% MINISTRY OF HEALTH 10,817,566 9,671,034 89% Wages and salaries 1,068,690 1,068,690 100% Goods and services 8,101,470 7,913,597 98% Subsidies and transfers 101,312 95,147 94% Capital expenditures 1,546,094 593,600 38% MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 741,915 685,052 92% Wages and salaries 80,640 80,640 100% Goods and services 526,869 471,599 90% Utilities 134,406 132,813 99% MINISTRY OF LABOUR AND SOCIAL WELFARE 36,432,331 36,414,366 100% Wages and salaries 204,330 204,330 100% Subsidies and transfers 36,228,001 36,210,036 100% MINISTRY OF COMMUNITIES AND RETURN 36,856 34,637 94% Subsidies and transfers 36,856 34,637 94% MINISTRY OF ECONOMY AND ENVIRONMENT 83,498,165 81,702,270 98% Goods and services 7,001,151 6,892,492 98% Subsidies and transfers 76,497,014 74,809,778 98% MINISTRY OF INTERNAL AFFAIRS 8,253,083 8,243,808 100% Wages and salaries 8,097,788 8,097,788 100% Goods and services 155,295 146,020 94% MINISTRY OF JUSTICE 977,331 977,208 100% Wages and salaries 933,398 933,398 100% Goods and services 43,934 43,810 100% MINISTRY OF FOREIGN AFFAIRS NAD DIASPORA 70,000 56,190 80% Goods and services 70,000 56,190 80% MINISTRY OF DEFENCE 269,450 235,591 87% Goods and services 269,450 235,591 87% HOSPITAL AND UNIVERSITY CLINICAL SERVICE OF KOSOVO 12,472,336 12,472,336 100% Wages and salaries 12,456,045 12,456,045 100% Goods and services 16,291 16,291 100% KOSOVO ACADEMY OF SCIENCES AND ARTS 1,500 1,478 99% Goods and services 1,500 1,478 99% REGULATORY AUTHO OF ELECTRIC AND POSTAL COMMUNICAT 5,000 2,382 48% Goods and services 5,000 2,382 48% PRIVATIZATION AGENCY OF KOSOVO 8,000 3,488 44% Goods and services 8,000 3,488 44% KOSOVO COUNCIL FOR CULTURAL HERITAGE 136 136 100% Goods and services 136 136 100% ELECTION COMPLAINTS AND APPEALS PANEL 92 92 100% Goods and services 92 92 100% AGENCY FOR FREE LEGAL AID 9,900 4,125 42% Goods and services 9,900 4,125 42%

Description Budget Payments Progress % CIVIL AVIATION AUTHORITY OF KOSOVO 3,600 2,929 81%

105

Goods and services 3,600 2,929 81% RAILWAY REGULATORY AUTHORITY 200 200 100% Goods and services 200 200 100% AUTORITET CIVILNOG VAZDUHOPLOVSTVA KOSOVA 3,000 2,461 82% Goods and services 3,000 2,461 82% INDEPENDENT COMMISSION FOR MINES AND MINERALS 4,052 4,052 100% Goods and services 4,052 4,052 100% INDEPENDENT MEDIA COMMISSION 4,652 3,695 79% Goods and services 4,652 3,695 79% CENTRAL ELECTION COMMISSION 20,542 6,447 31% Goods and services 20,542 6,447 31% OMBUDSPERSON INSTITUTION 12,285 5,745 47% Goods and services 12,285 5,745 47% KOSOVO PROPERTY COMPARISON AND VERIFICATION AGENCY 19,204 13,456 70% Goods and services 19,204 13,456 70% GLLOGOC 508,410 487,360 96% Wages and salaries 313,320 313,320 100% Subsidies and transfers 195,090 174,040 89% FUSHE KOSOVA 802,806 705,756 88% Wages and salaries 170,100 170,100 100% Goods and services 266,304 182,506 69% Subsidies and transfers 366,402 353,150 96% LIPJAN 504,353 496,179 98% Goods and services 120,000 111,827 93% Wages and salaries 384,353 384,353 100% OBILIQ 370,635 364,079 98% Wages and salaries 182,385 182,385 100% Goods and services 128,250 121,718 95% Subsidies and transfers 60,000 59,976 100% PODUJEVA 446,723 446,723 100% Wages and salaries 446,723 446,723 100% PRISHTINA 3,241,035 3,018,579 93% Wages and salaries 1,568,595 1,568,595 100% Goods and services 747,440 721,575 97% Subsidies and transfers 925,000 728,409 79% SHTIME 230,833 226,797 98% Wages and salaries 150,833 150,833 100% Goods and services 80,000 75,964 95% GRACANICA 387,420 377,420 97% Wages and salaries 357,420 357,420 100% Subsidies and transfers 30,000 20,000 67% DRAGASH 618,857 450,844 73% Wages and salaries 181,020 181,020 100% Goods and services 437,837 269,824 62% PRIZREN 2,099,810 2,021,615 96% Wages and salaries 837,850 842,993 101% Goods and services 174,360 117,422 67% Subsidies and transfers 1,087,600 1,061,200 98% RAHOVEC 269,593 269,592 100% Wages and salaries 267,593 267,593 100% Goods and services 2,000 1,999 100% SUHAREKA 315,195 307,461 98% Wages and salaries 269,430 269,430 100% Goods and services 26,593 18,871 71% Subsidies and transfers 19,172 19,160 100% MALISHEVA 394,440 387,832 98% Wages and salaries 244,440 244,440 100% Goods and services 150,000 143,392 96%

106

Description Budget Payments Progress % JUNIK 63,105 63,105 100% Wages and salaries 63,105 63,105 100% MAMUSHA 58,949 58,949 100% Wages and salaries 49,560 49,560 100% Goods and services 9,389 9,389 100% DECAN 235,358 235,358 100% Wages and salaries 235,358 235,358 100% GJAKOVA 889,740 889,674 100% Wages and salaries 649,740 649,740 100% Goods and services 240,000 239,934 100% ISTOG 336,484 320,202 95% Wages and salaries 234,045 234,045 100% Goods and services 102,439 86,157 84% KLINA 435,700 413,270 95% Wages and salaries 245,700 245,700 100% Goods and services 190,000 167,570 88% PEJA 744,910 740,447 99% Wages and salaries 644,910 644,910 100% Goods and services 100,000 95,537 96% LEPOSAVIQ 165,755 164,937 100% Wages and salaries 34,755 34,755 100% Goods and services 131,000 130,182 99% MITROVICA 537,424 521,990 97% Wages and salaries 381,045 381,045 100% Goods and services 156,379 140,945 90% SKENDERAJ 629,370 454,606 72% Wages and salaries 318,045 318,045 100% Goods and services 292,167 136,561 47% Subsidies and transfers 19,159 0 0% VUSHTRRI 594,045 568,202 96% Wages and salaries 369,045 368,445 100% Goods and services 225,000 199,757 89% ZUBIN POTOK 32,655 32,655 100% Wages and salaries 32,655 32,655 100% ZVECAN 63,352 63,255 100% Wages and salaries 33,810 33,810 100% Goods and services 29,542 29,445 100% NORTH MITROVICA 223,336 223,167 100% Wages and salaries 7,560 7,560 100% Goods and services 215,776 215,607 100% GJILAN 766,791 760,389 99% Wages and salaries 538,545 538,545 100% Goods and services 100,000 99,092 99% Subsidies and transfers 128,246 122,752 96% KACANIK 278,755 277,238 99% Wages and salaries 183,540 183,540 100% Goods and services 92,715 91,198 98% Subsidies and transfers 2,500 2,500 100% KAMENICA 475,833 441,087 93% Wages and salaries 255,833 255,833 100% Goods and services 120,000 87,844 73% Subsidies and transfers 100,000 97,410 97% NOVO BRDO 72,135 72,135 100% Wages and salaries 72,135 72,135 100% SHTERPCA 34,650 34,650 100% Wages and salaries 34,650 34,650 100% FERIZAJ 723,306 716,240 99% Wages and salaries 521,580 520,380 100% Goods and services 201,726 195,860 97%

107

Description Buxheti Pagesat Progresi

% VITI 356,724 356,049 100% Wages and salaries 261,398 261,398 100% Goods and services 95,327 94,652 99% PARTESH 12,390 12,390 100% Wages and salaries 12,390 12,390 100% HANI I ELEZIT 65,940 65,940 100% Wages and salaries 65,940 65,940 100% KLLOKOT 15,105 14,805 98% Wages and salaries 15,105 14,805 98% RANILLUG 82,430 77,162 94% Wages and salaries 43,530 42,945 99% Goods and services 20,000 16,537 83% Utilities 8,900 8,535 96% Subsidies and transfers 10,000 9,145 91% TOTAL 172,163,254 168,037,902 91%

108

ANNEX No. 24.2 Pandemic management fees by BO and economic category - economic recovery package (00098)


OFFICE OF THE PRIME MINISTER 3,000,000 2,602,441 87%


MINISTRY OF FINANCE 21,510,000 21,510,000 100%


MINISTRY OF AGRICULTURE, FORESTRY AND RURAL DEVELOPMENT 12,000,000 11,925,954 99%


MINISTRY OF CULTURE, YOUTH AND SPORTS 2,500,000 2,459,797 98%


MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 1,291,105 316,602 25%

Wages and salaries 200,000 175,176 88%

Goods and services 1,091,105 141,426 13%

MINISTRY OF LABOUR AND SOCIAL WELFARE 7,964,330 7,964,330 100%


MINISTRY OF ECONOMY AND ENVIRONMENT 62,000,000 60,838,563 98%


MINISTRY OF REGIONAL DEVELOPMENT 1,996,459 1,984,349 99%


GLLOGOC 296,848 124,061 42%

Goods and services 296,848 124,061 42%

FUSHE KOSOVA 337,927 313,256 93%


Subsidies and transfers 302,828 300,192 99%

LIPJAN 507,992 392,794 77%


OBILIQ 318,068 314,358 99%



PODUJEVA 258,064 248,706 96%


PRISHTINA 656,127 79,600 12%


SHTIME 332,431 202,745 61%



GRACANICA 284,986 186 0%

Subsidies and transfers 284,986 186 0%

DRAGASH 333,373 295,353 89%



PRIZREN 265,888 - 0%

Goods and services 265,888 - 0%

RAHOVEC 140,489 140,488 100%



SUHAREKA 137,453 134,340 98%

Utilities 17,453 17,440 100%


MALISHEVA 319,989 241,294 75%


MAMUSHA 32,930 32,927 100%


DECAN 49,350 49,239 100%


109

Description Buxheti Pagesat Progresi %

GJAKOVA 303,479 298,985 99%


ISTOG 329,574 240,628 73%



KLINA 316,690 289,229 91%


PEJA 160,973 160,973 100%


JUNIK 47,140 46,989 100%



LEPOSAVIQ 268,849 268,849 100%

Goods and services 162 162 100%


MITROVICA 265,693 160,168 60%



SKENDERAJ 135,442 47,367 35%



VUSHTRRI 374,066 250,622 67%



ZUBIN POTOK 274,536 273,584 100%

Goods and services 952 - 0%


ZVECAN 276,580 275,991 100%

Goods and services 566 - 0%


NORTH MITROVICA 289,623 289,200 100%


GJILAN 345,000 344,147 100%



KACANIK 197,291 197,290 100%


Utilities 35,000 35,000 100%


KAMENICA 295,994 246,601 83%



NOVO BRDO 268,931 254,625 95%



SHTERPCA 279,773 278,794 100%



FERIZAJ 213,377 212,271 99%


VITI 277,179 277,107 100%



PARTESH 260,020 260,000 100%


HANI I ELEZIT 159,379 136,182 85%



110


KLLOKOT 263,212 262,780 100%

Goods and services 1,033 980 95%


RANILLUG 265,859 265,350 100%


Total 122,402,469 117,509,114 96%

111

ANNEX No. 25 Plan for the implementation of the AAR recommendations 2019

No Page No. in AAR

Recommendations Responsible Institution

Activities to be taken by the

management/Comments

Proposed application time

Process for the implementation of recommendations

Implemented Pending Not

implemented Comments

Ministry of Finance

1 20

1. The Ministry of Finance should continue with the initiated measures for the improvement of Budget controls, so that the budget incorrectly classified amounts are reduced as much as possible; 2. When planning Budget Revenues, make sure that there are sufficient and clear analyzes to document the relevant sources of revenue. The Department of Macroeconomics, the Department of Budget and the Treasury must work closely together to address these errors before submitting the Budget Plan to the Government. In particular, they should cooperate with the data presented in Table 1 and analyze the subsequent effects on the financial statements

MoF/Budget Department

1. The Ministry of Finance, through the Budget Department, will take care to respect the criteria of capital projects in accordance with the applicable AI, and their classification in accordance with the categories of expenditures. 2. Relevant structures in the Ministry of Finance (Treasury, macro, Budget) during the planning of Table 1 of the Law on Budget for 2021, will ensure that funding sources are defined and presented in accordance with the requirements of standards and recommendations.

TM4/2020 X

On the occasion of drafting the Draft Budget on Budget Allocation for the Budget of the Republic of Kosovo for 2021, the implementation of the administrative instruction on the criteria for selection of capital projects has begun, where project proposals at the local level that do not meet the criteria must not become part of the budget, they remained in the municipal reserve, but the possibility is left that during the fiscal year, whenever a particular municipality meets the criteria for a new capital project, it will be allowed to become part of the Budget after approval by the Municipal Assembly. While at the central level the government has decided that project proposals left by the DB due to non-compliance are part of the Budget.

2 20

Department of Macroeconomics, in Table 1, to disclose the central level non-tax revenue plan, according to the BOs, and the same that will serve as the revenue plan for

MoF / Department for Macroeconomic

Policy and International

Financial Cooperation

During the Budget Process from 2021 onwards, the MoF will prepare a matrix and distribution of planned non-tax revenues of NQ according to BO, for the purpose of

TM4/2020 X

Issues: During the Budget Process for 2021, the MoF will break down the planned non-tax revenues of the NQ according to the BO, for the purpose of orientation and planning, as far as possible; - Actions in cooperation with the Treasury for 2020 and the project 2021, 2022 and 2023 were prepared by the BO at the central level; and on 27/01/2021 with protocol no. 98 - MF- DPMBNF - Information on non-tax revenue projections - taxes, levies and other

112

each BO in the financial statements

orientation and planning.

- Central level for the period 2021-2023 - BO; was sent to all Budget organizations.

3 20

1. The Treasury should ask municipalities to send a cash flow plan for transferred own revenues, so that there is a balanced financing of the Budget, always respecting the right that municipalities must allocate these funds on time and certain projects; and 2. On the occasion of the entry into force of the Law on Budget, all movements and changes in the bookkeeping books of KFMIS should remain traces, while only the Treasury as the executor of the Budget (ie the executor of the law) should make changes in the accounting books, including execution of all decisions on changes in Budget allocations in accordance with decisions made in accordance with the legislation.

MoF - Kosovo Treasury & Budget

Department

1.The Treasury, on the occasion of the implementation of the cash flow management reform and the allocation reform, respectively the Module within ISUFK, "Strengthening in Budget Planning and Execution" from 2021, will ask BOs to prepare a Plan of Cash Flow for all funds, including fund 22 / income carried forward. 2. In case of Budget transfers / movements from the current Budget Law, after approval by the competent authority (Assembly, Government, Minister), the Treasury will make changes in accounting records (Budget execution), after receiving the appropriate decision prepared and recommended by the Budget Department in the MoF. In this case, a special column will present these changes approved under the LPFMA that will not affect the initial Budget by the Budget Law by not writing it..

1. TM2/2021 2. TM1-TM4/2021

X

1. MPG / Treasury informed the BO that a cash flow plan should be prepared during the workshops and trainings held at the end of 2020. Therefore, as soon as the transfer from the Budget Department for Unspent Revenues begins, the BO requires submitting a cash flow plan based on which they will be allowed to allocate revenue which is carried over from 2020. 2. Running according to plan.

113

4 41

1. The MoF should finally, when preparing the initial Budget, clarify all Budget items so that the transfer of data from Table 1 to the financial statements is clear, consistent and error-free.

MoF / Department for Macroeconomic Policy

and International Financial Cooperation

The Treasury, in cooperation with the department in charge of macroeconomics, during the preparation of financial statements will ensure that Budget items are carried in accordance with Table 1 of the Budget Law for 2020, in accordance with the requirements of LPFMA and IPSAS..

TM1/2021 X

Issue: Does not appear on the card 1. Sources of financing, in the projection phase Revenues from TVK; Forecasts in the Budget 2021-2023 in the position: Allocations for expenditures from revenues transferred to municipalities were determined according to the recommendations of the forecast 0.00 (year 2021); 0.00 (year 2022) and 0.00 (year 2023); see Tab.1 (page 19) of the Budget Law 2021; https://mf.rks-gov.net/desk/inc/media/5EA509E4-2933-4524-BD0F-5466A661486F.pdf

5 41

2. The Minister of Finance and the Budget Department should ensure that when reporting to budget organizations additional funds for urgent or unforeseen needs, they explain in detail the circumstances that caused the need for these funds, explain the reasons why these circumstances cannot be foreseen and identified in case of regular budget preparation. and after review by the Ministry of Finance, send to the Government for approval and allocation of these funds from the reserve.

MF/ Budget Department and SP

office

In case of request for additional funds for urgent and unforeseen needs, the Ministry of Finance will make sure to ask for a reasonable explanation of the circumstances and with this explanation and on the basis of them will give the opinion of the Budget Department. Also, the legal provision will be included in the law on the annual Budget for 2021, defining clear and detailed criteria for the implementation of Article 29 of the LPFMA..

TM1/2021 X

In case of the BO's request for additional funds from unforeseen expenditures, requests that are urgent and unforeseen, the DB gives an opinion in cases when something like that is requested either by the Government Coordination Secretariat within the Office of the Prime Minister, when the request is sent to the government and approved without seeking the opinion of the DB, the opinion of the DB is ignored. Regarding the more detailed legal regulations in the annual Budget Law from Article 29 of the LPFMA, we will propose this in the event of a possible revision of the Budget Law for 2021 or in the case of drafting the Law on Budget for 2022..

114

6 53

1. The Ministry of Finance should continue with the actions taken in resolving projects financed by borrowing and submit to the Government twice a year for information and review a consolidated report on the progress of the project, identifying relevant challenges and proposing measures to overcome them. 2. Adopt a revised law on public debt, which significantly addressed the aspects addressed in this report, and which relate to debt inclusion and a needs-based approach by the Ministry of Finance, rather than the implementation of organizations with creditors

MoF - Kosovo Treasury

1. The report will continue to be prepared and sent to the Government upon recommendation. The report will be sent for the first time 60 days after the end of the fiscal year, and the second reporting will be done six months after the first reporting. 2. The revised Public Debt Law is in additional consultation to be sent to the Government for approval.

1. TM1/ 2021 TM4/20212. TM4/

2020

X (1) X(2)

1. Based on project data implemented by the BO, the Treasury prepared and sent to the Government in 2020 two six-monthly reports for information and review, and for 2021 it is planned to send reports to the Government for April 2021 for the reporting period T1 2021; and the second semi-annual report in October 2021 for the reporting period T3 2021. 2. The Law on Public Debt is in the process and is expected to be sent to the Government for approval in early 2021.

7

53

3. Prior to approving the Budget (capital projects and more), monitor the implementation of the selection criteria as well as the project priorities. Project approval should be carried out only if all preparations have been made for them and if there is sufficient security and it is documented that the implementation of projects will be carried out in a timely manner

MoF / Budget Department

The Administrative Instruction on Criteria for the Selection of Capital Projects entered into force on 1 January 2020 and BOs have a legal obligation to apply this administrative instruction, if the BO does not do so, the MoF will not include in the Budget proposal sent to the Government, if the BO does not comply with this administrative instruction, starting with the draft Budget for 2021, which was prepared during 2020.

TM4 2020 X

Regarding the draft law on Budget Appropriations for the Budget of the Republic of Kosovo for 2021, the implementation of the administrative instruction on the criteria for selection of capital projects has started, where project proposals at the local level did not meet the criteria and were not allowed to become part of the Budget. in the municipal reserve, but the possibility is left that during the fiscal year, whenever a certain municipality meets the criteria, the draft capital proposal can become part of the Budget. While at the central level the government has decided that project proposals left by the DB in reserve due to non-compliance will be returned to part of the Budget.

115

8 57

1. Treasury through year-end trainings related to the preparation of financial statements, in order to strengthen the requirement for all Budget Organizations to establish timely commissions for inventory and assessment and to reflect the results of stocks in the financial statements at the end of the year 2. When receiving PFV from Budget Organizations, establish formal controls, especially regarding the reporting of zero-status stocks, and in such cases seek clarification, as there are significant differences in reports from the last three years and reporting is deficient

MoF/Treasury Kosovo and BO

1. At the end of the year, the Treasury will organize a workshop (including the option for a virtual meeting) with Budget Organizations, which will raise the issue of inventory and assessment commissions again, in accordance with the financial regulations for the management of non-financial assets. 2. During the meeting that will be organized at the end of the year with the organizations will be discussed and will be required to comply with the regulations on the annual financial reporting of budgetary organizations, part of which are also stocks

1. TM4/2020 2. Q4/2020

X

1. The Treasury of Kosovo, in cooperation with USAID, organized a two-day virtual meeting with BOs dealing with the recommendations issued by RVA 2019, at the meeting the BOs were required to comply with financial prescriptions for the management of non-financial assets. 2. During the meeting held at the end of the year, the Treasury reiterated the need to fully address the recommendations of the DSR and requested full compliance with the regulations on annual financial reporting of Budget Organizations, of which stocks are a part. Part of this meeting was a team appointed by the National Audit Office

9 62

The Ministry of Finance, in coordination with organizations that have outstanding liabilities, in the case of budget allocations, should have the first priority allocation of funds for payment of bills or liabilities from previous years in order to avoid additional interest and other administrative costs.

MoF / Budget Department &

Treasury

The Treasury will send to the Budget Department a summary monthly report received from the BO regarding outstanding liabilities, while the Budget Department will ensure that it gives them priority during the determination of Budget allocations, ie discussions with the BO regarding the need for Budgeting, liabilities , debts. The Budget Department on the

TM4/2020 X

The Treasury of Kosovo has sent a draft report on the commitments reported by the BO for 2020 to the Budget Department, while the final version of the report will be sent at the time of consolidation of the AFS in 2020, and the commitments of the BO will be considered and processed during the Budget Process. 2021 (review) and 2022 The Budget Department, when drafting circulars, requires that BOs have obligations in the budget planning priority, while the free fiscal part can be planned according to priorities.

116

occasion of the issuance of the Budget Circular and during the discussions on the Budget requires the BO to plan with priority the settlement of contractual obligations.

10 65

The Ministry of Finance should instruct and request Budget organizations to make a rough assessment of contingent liabilities in order to make the disclosures in the AFS as complete as possible and to consider them for further analysis to address these commitments. Where entries are not erroneously transferred to the PF, they should be corrected for the following year and ensure that technical errors during reporting are avoided.

MoF/ Treasury Kosovo/ Ministry of Justice / Advocacy

The Treasury will ensure that contingent liabilities are properly consolidated in the AFS based on individual BO reports; at the same time the BO will be asked to coordinate with the solicitor / accountable lawyer to present in an individual PF the approximate value of each contingent liability with appropriate disclosures.

TM1/2021 X

The Treasury requested from all BOs during the annual meeting with the BO, compliance with the regulations on annual financial reporting of Budget Organizations, part of which are also contingent liabilities to show fair value based on preliminary estimates. A team appointed by the State Audit Office was also part of this meeting.

11 68

1. When preparing the annual Budget for 2021, the Ministry of Finance should request all data from each Budget Organization regarding the filed complaints, together with the assessment of legal offices for the possibility of cash outflows, and plan them according to the appropriate categories by regular budget allocation. avoid difficulties in securing funds for these

MF/ Budget Department (Planning /

Budgeting) and Treasury (Information

on Decisions and Transfer of

Expenditures)

1. The Ministry of Finance will ask the BO to report all liabilities, including those for lawsuits filed by legal assessments / bar with the assessment 2. The Ministry of Finance will examine all possibilities for finding modalities related to the Budgeting of these liabilities, after receiving the most complete information from the BO on the

1. TM4/2020; TM2/2021

2. TM3/2021

3.1. TM4/2020

and TM1-TM4/2021

X

1. The Ministry of Finance, Budget Department on the preparation of circular letters will continuously ask the BO to report all obligations, including obligations on complaints filed with the assessment of legal offices / lawyers; 2. The Ministry of Finance continuously requires the BO to budget all priority commitments within the allowable expenditure limit, but in the case of commitments that must be addressed through the Wages and salaries category, there are two limiting factors: 1) fiscal earnings rules that limit the growth of this category to cover all obligations as well as the discrepancy between the allowed number of employees and the current number in accordance with the Budget possibilities. 3. The Treasury of Kosovo shall prepare reports on the execution of court decisions and publish them as a separate appendix to the quarterly and annual

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payments, as well as their misclassification in economic codes. 2. Specifically to require all BOs, when calculating salaries for their staff, to calculate the obligations arising from collective agreements and submit the same plan to the Ministry of Finance so that these costs are regularly foreseen in the Budget and avoid litigation and additional court costs related to by dispute 3. Alternatively, consider increasing the reserve fund in the Ministry of Finance and reimburse all payments from the same fund initially, while adjusting the Budget of Budget Organizations for the same amounts by reviewing the Budget or adjusting at the end of the year.

amount of these liabilities, maintaining the fiscal rule of salaries according to the LPFMA 3.1. The Treasury will inform the Budget Department of court decisions made during the fiscal year in economic categories, according to Budget Organizations, so that they can be subject to reclassification needs assessment under the relevant Budget Law, with the Budget Adjustment in the Budget Review or at the end of the year.

reports, and shall also send reports on the execution of court decisions to the Budget Department that expenditures recorded in inadequate codes have planned and transferred expenditures to appropriate economic categories.

12 71

1. The Ministry of Finance should strengthen controls and, together with the heads of Budget Organizations, ensure that in case of planning, the Budget Organization makes sound and consistent analyzes and reporting on actual employees that need to be harmonized.

1.MoF/ Budget Department

2.MoF/ Treasury Kosovo

1. The Budget Department will work with the BO during the drafting of the 2021 Budget to address this recommendation and will ask the BO for as much clarification as possible regarding the number of actual staff and vacancies. 2. The Treasury will deactivate all individual suppliers in KFMIS and update the process of activation

1. TM 4 2020

2. 01 January 2021

X(2) X(1)

1. MF-DB through circulars and during budget discussions constantly asks the BO to eliminate the discrepancy between the allowed number and the actual number of employees, but it happens that decisions are made in the Assembly or in the Government to increase the number of employees, even without the Budget. 2. The Treasury of Kosovo has taken all necessary actions by deactivating individual suppliers in KFMIS and they are allowed / activated only after the request of the BO and the justification based on the applicable legislation.

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2. The Minister of Finance and the Director of the Treasury, to ensure that the relevant institutions comply with all legal requirements regarding employees with special service contracts, adapting to the requirements of the new Law on Civil Servants

and registration of new suppliers, establishing criteria that the opening of a new individual supplier must justify and confirm that it does not violate the Law on Civil Servants and Article 80 of LPFMA.

Government of the Republic of Kosovo and line ministries

1 41

The Government of Kosovo must ensure that there are all conditions for staff employed under the Brussels Agreement to continue the normal work process. Until then, on the Treasury payroll, the employment rate should be zero (0). Otherwise, these payments must be stopped and the continuation of the payment can be made from the category of subsidies, with the appropriate legal basis, because no one should receive compensation in the name of salary, as long as he does not perform any work duties in the interest of the employer.

Government (MoF, line ministries and

Treasury)

The Ministry of Finance / Treasury will require all BOs to bring to the Treasury a list of the agreed staff listed in the recommendation and to place it at a rate of 0 in the payroll system. Budget organizations are required to cooperate with the treasury and adopt appropriate forms for changing the payroll and the treasury in order to implement the relevant recommendation

TM4/2020 X

In the salary system during 2020 there are about 600 employees in the BO with a salary of 0.00 euros, these changes were made in the salary system at the request of the respective BOs.

2 53

The government should review periodic reports on the public debt of the Ministry of Finance and analyze the identified compliance. Also, to periodically analyze the conditions

Government of Kosovo (MoF and

ministries for project implementation)

With the adoption of the revised Law on Public Debt, the method of applying for debt financing and the criteria will change, so that only mature and ready

TM1/2021 X X

The Treasury of Kosovo publishes the Public Debt Program and the Annual Bulletin with detailed project data. Prepares a semi-annual report on the level of project implementation for information and review by the Government

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and criteria for the selection of projects for financing, budgeting and monitoring the use of borrowing funds, as well as to review possible delays in the withdrawal of these funds.

projects, after exhausting the possibilities of financing from the internal budget, will have the possibility of approval.

3 57

We reiterate in part last year's recommendations that the government should play a proactive role in addressing all asset management issues and establish accountability mechanisms that: 1. All organizations meet their legal obligations by accurately recording and reporting all assets in their possession; and 2. Take measures for the full functioning of the e-property system, as a problem inherited for years. Instead, repeal the part of the regulation that obliges BOs to use this system and keep records separately in other BO programs

MIA

The Ministry of the Interior will take measures to make the e-property system fully operational, increasing systematic control over responsible property officials

TM1/2021 X

The MIA has increased control by obliging property officials to perform general registration in the e-property system. Also together with IT officers to enable connection to the internal system of RIMS / MIA

4 60

In coordination with municipalities and other revenue-generating organizations, they should analyze in detail the structure of these accounts, their age and the probability of collection of these debts inherited over the years. Also, the BO should assess which of

Government of Kosovo

(OPM, MoF, MALS)

The Ministry of Finance will ask the BO to establish special commissions to review and analyze the structure of old accounts and make relevant recommendations regarding their status. For municipalities, the reports will be sent to the MALS and they

TM1/2021 X In progress for the year 2021.

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these debts meets the criteria for bad debts and it should be repaid from active accounts. The government should also consider other incentives, not excluding legal measures to collect them.

will be combined with the general report. The Ministry of Finance / Treasury and KP / GCS will consolidate these reports and send them to the government for further treatment.

5 68

Examine all legal possibilities for out-of-court agreements and their rescheduling on the basis of Budgetary possibilities for court cases, which mainly concern collective agreements, and plan them in their Budgets, in order to avoid legal fees and interest payments. Cooperation with the Judicial Council and other structures would also be necessary.

Government of Kosovo / MoF / OPM

/ MALS /Municipalities

1. The MALS will prepare recommendations for the grant committee to the municipalities to plan the budget for all obligations arising from court decisions, so that there are no misclassifications. 2. A USAID-supported working group will be established between the MALS, the Ministry of Finance / Treasury and the Budget, the ACA and the Judicial Council to reach an agreement on reprogramming these cases in the courts and their participation in municipal budget planning processes.

TM1/2021 X

1. MALS has prepared recommendations for the grant committee to the municipalities to plan the Budget for all obligations arising from court decisions, so that there are no misclassifications. The MALS will send these recommendations as soon as we receive notification from the Grants Commission for working meetings. 2. USAID plans to hold a joint meeting with MALS and all stakeholders regarding the treatment of obligations in municipalities arising from court decisions.

6 79

1. The management of the BO in charge of establishing the NJAB according to the GRK Regulation no. 01/2019 should establish these units while BOs that are not required to have a NJAB, perform the internal audit function in other ways provided by this regulation and in accordance with the

Government of Kosovo /MoF &

CJH/AB

1. The Central Harmonization Unit / Ministry of Finance will inform all BOs of the obligations arising from the internal audit function. 2. The Central Harmonization Unit / Ministry of Finance will continuously monitor and require BOs to fulfill the

1. TM 1 2021

2. TM 1 - TM 4 - 2021

X

1. After the decision of the Government no. 07-12 from 09.07.2020 the Central Harmonization Unit is in an official letter from 09.07.2020. informed all public sector entities on the obligations arising from the internal audit function. 2. In order to monitor the implementation of Government Decision No. 07-12 of 09.07.2020. year, the Central Harmonization Unit prepared a model action plan for the implementation of government recommendations. He forwarded this action plan to all public sector entities on August 3, 2020. Also, on September 29, 2020, the CHU requested public

121

law on labor and organization of state administrations and independent agencies; and 2. In order to complete the internal audit system, the NJAB should have staffed and established audit committees that will support the achievement of the NJAB's objectives. Also, the CA should be efficient in holding meetings and contribute to increasing accountability and strengthening the role of internal audit, as well as submitting annual reports, as required by the AI.

obligation of the internal audit function in accordance with the applicable legislation

sector entities to complete an action plan regarding the implemented recommendations.

7 82

1. Ministries allocating funds for co-financing projects in municipalities should appoint a member of the bid opening and evaluation commission to ensure that procurement procedures for co-financed projects are conducted in accordance with the legislation and timely notified of project development; and 2. Reduce as far as possible the procurement procedure for contracts with a minimum value in order to ensure more open competition and ensure the most favorable

Government of Kosovo (MI, MALS,

MEE, MRD)

The line ministries (MI, MALS, MEE, MRD) should send one member to the commissions for opening and evaluating projects in municipalities that benefit from capital investment projects, in order to ensure that procurement procedures for co-financed projects are developed in accordance with the recommendations of the legislation and best practices.

TM1/2021 X(MRR) X

1. The MALS has prepared a draft memorandum of understanding for financial support to municipalities from its own resources, where the parties' obligations include the participation of MLSW officials in the opening and evaluation. This draft agreement will be used to finance projects once other funding allocation procedures have been finalized. MALS, based on a limited number of its staff, will not be able to participate in all procedures taking place in municipalities this year, but intends to participate in projects with higher funding values. MEE has started implementing the recommendation for co-financing projects with the municipality (such as the municipality of Suva Reka related to the wastewater treatment plant / KAEP) MRD informed the municipalities with which it had Memoranda of Understanding and allocated funds for co-financing projects in municipalities a member of the bid opening and evaluation commission to ensure that procurement procedures for project co-financing are developed in accordance with the legislation and timely informed about the development of projects in municipalities. Also in 2021, all Memoranda of Understanding (MoUs) signed with municipalities for capital projects in Article 3, items 3 and 4 state that

122

market prices through other procedures.

the MRD will appoint a member of the bid opening and evaluation commissions to ensure that procurement procedures for co-financed projects will be managed in accordance with the legislation. 2. The use of procedures with a minimum value has decreased compared to previous years; because in the previous year we had a total of 11 such procedures (it is worth noting that in previous years these procedures exceeded the number of 30).

8 85

1. The Government should initiate amendments to the Law on POEs and make appropriate legal harmonization of the date of financial audit reporting or specify / clarify the predominance of regulations established by one or another law regulating this issue; 2. The Government should provide a legal interpretation of the mandate and competencies of the KVFI regarding the audit of the AFS of public enterprises when audited by the DSR. This interpretation must be binding on the KVFI or otherwise initiate an amendment to the KRFA law to eliminate the above-mentioned contradictions; i 3. The Government, in cooperation with the Ministry of Finance, in accordance with the applicable laws and the decision of the Government to take the necessary steps to transfer the Budget with the municipalities

Recommendation: 1-2:

Government of Kosovo (Ministry of Finance / KVFI & DL, Ministry of Economy

and Environment)

Recommendation 3: Government of

Kosovo (Ministry of Finance and MIA)

1. The government will review the law on POEs by harmonizing reporting dates and clarifying the prevalence of LPFMA, as well as the Law on the National Audit Office in cases of POE audits. 2. The MoF will conduct a legal analysis regarding the mandate and competencies of the KVFI regarding the audit of the AFS of the POE by the DSR, and will recommend the possibility of amending the law if necessary. 3. 'The MIA / AUVS has taken all necessary actions starting from the signing of the memorandum for the transfer of property with all municipalities of the Republic of Kosovo. On the other hand, obstacles to the transfer of funds from the local to the central level were the Law on Financing of Local Self-Government, which is

1. TM4/2021

2. TM2/2021

3. TM4/2021

X

1. The Public Enterprise Policy and Monitoring Unit / MEZS is in the process of drafting a law on public enterprises, which will harmonize financial audit reporting dates, ie clarify the dominance of the LPFMA and the Law on the National Audit Office in the case of a POE audit. 3. We are now in the phase of waiting for the second Budget Circular 2021-2023 and if the Government and the MoF have legal ways to allow the transfer of the Budget from the local level to the AUVS / MIA. The AUVS will start implementation when the MoF does so.

123

to the AUVS, i.e. the Ministry of the Interior.

in the process of revision.

9 85

The mayors of Zvečan, Leposavić and Zubin Potok should ensure the implementation of the law on revenue collection, which primarily aims to implement legal requirements and increase the quality of services for the citizens of the respective municipalities. At the same time, they should initiate the development of internal regulations on taxes, fees and charges for services provided to the public.

Municipalities and the Ministry of Local Self-

Government

The MALS will prepare a Model Regulation on Customs Tariffs and Fines for the General Emphasis in the Recommendation, and will then prepare in accordance with their responsibilities, as well as monitor the implementation of applicable legislation and will recommend to the government with the findings.

TM4/2020 X

MALS formed a working group composed of members of MALS and MF on 14.12.2020. The working group prepared a model regulation on customs tariffs and fines and the same is 02.02.2021. sent to the municipalities of Zvečan, Zubin Potok and Leposavić.

10 85

The Minister of Education should take urgent measures to stop all illegal payments for compensation of internal commissions at the above-mentioned universities and demand that their laws be harmonized with the law.

MEST

The Ministry of Finance, informing the Prime Minister, will ask the MEST to take the necessary measures to stop unauthorized fees, in accordance with the recommendation of the DSR) by implementing the LPFMA (Article 80).

TM4/2020 There were no reports from GFS and DSR and MEST

11 93

Analyze the recommendations arising from the performance audit and prepare and monitor action plans for their implementation. Monitoring the implementation of recommendations should be done by assigning and calling to account the relevant functions in the organization through regular reporting.

Government of Kosovo and

municipalities

The government will establish a “government body” to review Progress on a quarterly basis in implementing performance audit recommendations. While the MALS will consolidate and reflect this report for Kosovo municipalities and use it to measure and assess the annual performance of municipalities

TM1/2021 X In progress for 2021

12 96

1. The Board of Directors of the POEs concerned should analyze the causes that

Minister of Economy and Environment

1. The Ministry of Economy and Environmental Protection needs to

1. TM1/2021 2. TM4/2021

X

1. MEE as a legal condition at the annual meeting of shareholders, in addition to the approval of the AFS as a reserved right of shareholders at this meeting, is also a request to

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influenced the modification of the opinion and take all necessary measures so that the issues that affected the public opinion can be corrected or prevented. Also, ensure that there are effective processes that confirm that the preparation of the AFS for 2020 addresses all issues raised by the audit of the AFS for 2019. 2. Shareholders hold accountable the boards of directors of the respective POEs and hold them accountable for the proper and proper preparation of the PFV, as well as for the implementation of recommendations in all areas..

strengthen its legal authority and exercise its function, playing an active role with requests from POE committees to address issues raised in the RVA. MEE / JNJP should report to the government twice a year on addressing and progress made by POEs. 2. The Government shall review at least twice a year the reports of the MEE regarding the POE for the level of implementation of the DSR recommendations for the POE

the boards of POEs to resolve and remove issues raised in the RVA. The Board of Directors requires the POE management to develop a plan to remove the auditor's findings and oversee this process. 2. MEE / JNJP considers the Steering Board responsible for removing the findings in accordance with the plan developed by the management.

13 102

1. In cooperation with the management boards, for the analysis of the financial results of public companies, with special emphasis on those that have been operating at a loss for years, measures have been taken for their reorganization, analysis of short-term liabilities and development of strategic plans with concrete improvement measures; and 2. Shareholders to review the work of management boards and, where there are delays in the performance of duties, take measures to increase accountability.

Government of Kosovo (Ministry of Economy and Environment) and

municipalities

1. The MEE will ask the management boards to prepare six-monthly financial reports on the performance of the POE; while the MEE will prepare a summary report and submit it to the Government for treatment. 2. According to the MEE, the Government will review at least twice a year the reports related to the performance of the POE and will make recommendations to the management boards. .

1. TM 1 - 2021 2. TM 3 - 2021

X

1. Based on the law in force for public companies, POEs report on a quarterly and annual basis. Any request for a report in the opposite time period should change the legal basis for the POE. 2. During the year, the JPPJP monitors the work of the Management Board of the POE and prepares an annual report on the operational and financial performance of the POE.

Annual Financial Report - rks-gov.net

Documents

Transcript of Annual Financial Report - rks-gov.net