New South Wales Auditor-General’s Report Financial Audit Volume Seven 2011 Focusing on Law, Order and Emergency Services_part5 ppt

Notes 18 to 24 Different from Notes 12 -17, the following notes have a sole purpose of clarifying the material difference in column D.. The cash based IPSAS requires a clarification of

Note 7 Utilities

2006

Utilities paid from Grants - - -

-Total 121,898 140,384 18,486 124,956 2007 Note 8 Transfers and Subsidies 2006 KCF OSR Total Description € '000 € '000 € '000 € '000 Payments from KCF Subsidies - - - 20

Subsidies for public entities - 23 23 5

Subsidies for non-public entities - 11 11 83

Payments for individual beneficiaries - 35 35

-Base pensions - - -

-Disabled pensions - - -

-Pensions or social assistance - - -

-Payments for war invalids - - -

-Payments for war victims families - - -

-Trepca provisional pensions - - -

69 69 108

Payments from Grant Subsidies - - -

-Subsidies for public entities - - -

-Subsidies for non-public entities - - -

-Payments for individual beneficiaries - - -

- -

-2007

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Note 9 Property, Building, and Equipment

2006

Payments from the KCF

Buildings - - - 63

Road constuction 189 10 199 198

Waste and water system - 15 15 45

Water supply system - - - 286

Energy, generation, transfer, and supply - - - 14

Machinery - 36 36 17

other structures 56 129 185 236

Other capitals - - - 138

245 190 435 997

Payments from grants Buildings - - -

-Road constuction - - 59,993

-Waste and water system - - -

-Water supply system - - 16,380

-other structures - - 76,373

-Total 245 190 997 76,808

2007

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Note 11 Reconciliation between Original and Final Budget Appropriations

Original Budget Appropriatio

SRSG Contingency Fund&Sectio

n 26 Section 27 Section 28

ORS Appropriation

Final Budget Appropriation

Adjustment from Original Budget

Inflows

Taxation - - - - - - 0.0% Own source Revenues - - - - - - 0.0% Grants and Aid - - - - - - 0.0% Capital Receipts - - - - - - 0.0% Privatization Fund - - - - - - 0.0% Other - - - - - - 0.0%

- - - - - 0.0%

Outflows

Beginning budget

receipts from reserve found review

transferred

Wages and Salaries 2,295 - 26 - 1 2,322 0.0% Goods and Services 438 - 95 - 85 618 0.0% Utilities 118 - 6 - 27 151 0.0% Transfers and Subsidies 70 - (7) - 25 88 0.0% Capital Expenditures 493 65 (22) - 99 635 0.0% Privatization Fund - - - - - - 0.0% Other - - - - - - 0.0%

Authorized reconciliations by LPFMA

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Note 12 Taxation

2007 Original

% of difference from2006

Customs 12.1 - - - % %

Tax Administration 12.2 - - - % %

Other tax 12.3 - - - % %

Total - - - 0% %

13.1 Administrative fee revenues

% of total 2007

% changes from 2006

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13.1 Administrative fee revenues

Taksat nga regjistrimi I veturave -

-Taksat nga lejet e vozitjes -

-Taksat nga Dokumentet e Udhetimit -

-Pjesemarrja ne tender -

-Taksa rugore -

-Certifikatat martesore -

-Certifikatat tjera -

-Autentifikimi I dokumenteve te ndryshme -

-Taksat e gjykates -

-Rikthimi I taksave te gjykates -

-Totali -

-Note 14 Grants and Assistance Description 000 000 World Bank 6 20 Danish Government # -

-UNDP 0 16 26 OSB # 2

-Paricipation 60

-GTZ 8 13 Centar SRJ # -

-Total Grant from Donators # 92 59 2007 2006

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Note 15 Capital Receipts

Land -

-Building -

-Infrastructure -

-Site -

-Equipment -

-Total 0 0 Profit from Sale Note 16 Privatization Fund 2007 2006 POE € '000 € '000 POE #1 -

-POE #2 -

-POE #3 -

-POE #4 -

-POE #5 -

-Total 0 0 Profit from Privatization Note 17 Other 2007 2006 Receipt type € '000 € '000 Lottery games deposit -

-Regulatory committee deposit -

-ADD deposits -

-Special Chamber deposit -

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Notes 18 to 24

Different from Notes 12 -17, the following notes have a sole purpose of clarifying the

material difference in column D The cash based IPSAS requires a clarification of material

differences Depending on the difference level, not all appropriation categories need to give a

clarification, therefore there may be a need for adjustment to the numeric system Once the

differences of an appropriation category are clarified, a summary of the difference nature

constituting the difference in that category shall be sought

Section 13 Reporting obligations under the LPFMA

Section 14 Statement of Outstanding Invoices (Liabilities)

2007

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Section 15 Note 26 Statement of Unjustified Advances and Loans

2007

Section 16 Note 27 Summary of Non-Financial Assets Possessed by Budget Organizations

Site and Equipment

Land

Land

2007

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Note 28 Summary of Carried Forward Own Source Revenues

Own Source Revenues carried forward from the previous year 230 147

Own Source Revenues received this year in accordance with Note 13 609 583

Available total for appropriation in the current year 839 730

Appropriated amount for this year Wages and Salaries (28) (18)

Goods and Services (183) (164)

Utilities (18)

Transfers and subsidies (69) (59)

Capital Outlays (190) (259)

Other - (488) - (500)

Carried forward amount 351 230

Section 17 Note 29 Contingency Liabilities

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