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FINANCIAL AUDIT THE MUNICIPALITY OF FERIZAJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2007_part4 doc

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NOTES DISCLOSURE 2 General Fund Appropriations -7,466 -2007 3 Designated Donor Grants 12 This is trial version www.adultpdf.com... 18 25 Statement of Outstanding Invoices Liabilities

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Statement of Cash Receipts and Payments

Statement of Cash Receipt and Payments for Ministry of xx

Kosovo Government

for the year that ends 31 December 2007

External 3rd Parties

Payments

by External 3rd Parties

note € '000 € '000 € '000 € '000 € '000 € '000

RECEIPTS

general Fund Appropriations 2 7,467.00 7,365.00

Special Purpose Fund Appropriations 2,558.00 1,816.00

Designated Donor Grants 3

Other Receipts 4

Total Receipts 7,467.00 2,558.00 - 7365 1,816.00

-PAYMENTS

Operations

Wages and Salaries 5 5,545.00 59.00 5,419.00 81.00

Gods and Services 6 1,020.00 296.00 851.00 303.00

Utilities 7 403.00 18.00 346.00 44.00

6,968.00 373.00 - 6,616.00 428.00 -Transfers

Transfers and Subsidies 8 296.00 189.00

Capital Expenditures

Property, Plant and Equipment 9 499.00 1,889.00 749.00 1,199.00

4.00 Other Payments 10

Total Payments 7,467.00 2,558.00 - 7,365.00 1,816.00

-Single Treasury Account Single Treasury Account

The government uses Single Treasury Account System to manage asets

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11

Budget Execution Report

Original Budget (Appropriation)

Final Budget (Appropriation) Payments

Actual Budget Payments

Own Source Revenues 13 1,700 2,072 2,557 857 1,816 Grants and Aid 14 7,412 7,536 7,467 55 7,365

9,112 9,608 10,238 1,126 9,181

- Wages and Salaries 18 5,509 5,599 5,604 95 5,500 Goods and Services 19 1,327 1,417 1,336 9 1,154 Utilities 20 407 407 420 13 390 Transfers and Subsidies 21 257 307 296 39 189 Capital Expenditures 22 1,612 1,878 2,582 970 1,948

9,112 9,608 10,238 1,126 9,181

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NOTES DISCLOSURE

2 General Fund Appropriations

-7,466

-2007

3 Designated Donor Grants

12

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5 Wages and Salaries

Payments from KCF

Daily payments for Parliament and committee members 47 - 47 50

5,545 59 5,604 5,495 Payments from Grant

- - - -

Total

5,545 59 5,604 5,495

13

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6 Goods and Services

2007 2006 KCB OSR Total Description '000 '000 '000 '000 Payments from KCF Travel expenses 42 17 59 41

Telecommunication services 70 6 76 81

Contractual service 51 16 67 121

Compensation for attending trials - 1 1 5

Furniture and equipment 83 16 99 92

Other expenditures 228 95 323 291

Fuel 256 83 339 345

Advances - - - -

Financial services - - - -

Maintenance and repair 198 54 252 93

Rent 8 3 11 16

Marketing expenditures 56 9 65 35

Representation expenditures 28 16 44 31

1,020 316 1,336 1,151 Payments from Grants Financial services - - - -

Maintenance and repair - - - -

Rent - - - -

Marketing expenditures - - - -

Representation expenditures - - - -

- - - -

Total 1,020 316 1,336 1,151 7 Utilities

2007 2006 KCB OSR Total Description '000 '000 '000 '000 Utilities paid from the KCF 403 17 420 333

Utilities paid from Grants - - - -

Total 403 17 420 333

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15

8 Transfers and Subsidies

Payments from KCF

Subsidies - 3 3 8

Subsidies from public entities - 31 31 23

Subsidies from non-public entities 2 2 9

Payments from individual beneficiaries 259 259 140

Base pensions - - - -

Disabled pensions - - - -

Pensions or social assistance - - - -

Pensions for war invalids - - - -

Payments for war victims families - - 9

Trepca provisional pensions - - - -

Total - 295 295 189

9 Property, Building and Equipment

2007 2006 KCB OSR Total Description '000 '000 '000 '000 Payments from the KCF Buildings 301 412 713 233

Road constructions 152 547 699 600

Waste and water system - 379 379 761

Water supply system - 22 22 338

Energy, generation, transfer and supply - 70 70 -

Machinery - - - 15

Other capitals 46 458 504 -

499 1,888 2,387 1,947 Payments from grants Other capitals - - - -

Road construction - - - -

Waste and water system - - - -

Water supply system - - - -

- - - -

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16

11 Reconciliation between Original Budget and Final Budget Appropriations

Authorized reconciliations by LPFMA Original

Budget Appropriatio

n

SRSG Contingency Fund&

Section 26

Section

27

Section

28

ORS Appropriatio

n

Final Budget Approp riation

Adjustment from Original Budget Appropriation

Inflows

Own source revenues 2,000 - 1,700 - - 2,072 0.0%

9,094 -

9,112 - - 9,608 5.7%

Outflows

Transfers and

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13 Own Source Revenues

% of total

2007

% of change from 2006

14 Grants and Assistance

17

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18

25 Statement of Outstanding Invoices (Liabilities)

2007

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41.6

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