FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part3 potx

Financial Audit Municipality of Klina for the year ended 31 December 2007 21 C.. Compliance with laws and regulations Finding # 11 By inspection of issuance of construction licenses

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Financial Audit

Municipality of Klina for the year ended 31 December 2007

21

C Compliance with laws and regulations

Finding # 11

By inspection of issuance of construction licenses in Urbanism Department we found certificates where fees where not changed according to the municipality’s regulation approved on date 28.07.2006 and 31.05.2007 Instead in those cases the municipality used fees determined in the previous internal Municipality regulation dated 03.05.2002

The issued licenses that we are inspected and which are charged by fees based on internal Municipality regulation dated 03.05.2002 are as follows:

1 Benita Company -issued licenses num 351-1037 from 05 February 2007

2 New Co Motel Nora llc Gllarave-issued licenses num 351-1007 from 06 February 2007

3 Benita Company -issued licenses num 351-4246 from 10 September 2007 Due to the above error the Urbanism Department has charged less and the difference is in amount of EUR 17,572 from the selected population of invoices in amount of EUR 49,332

Recommendation

We recommend the management to comply with the respective internal end external regulations and decision made thru Municipality’s assembly

This is trial version www.adultpdf.com

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Annex I

Municipality of Klina

Financial Statements for the year ended 31 December 2007

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REPUBLIKA E KOSOVËS REPUBLIKA KOSOVO

REPUBLIC OF KOSOVA

Klina Municipality Komuna e Klines

Opstina Klina

Annual Financial Report

For the year ending on 31 December 2007

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9 Budget Report

Own Source Revenues Carried Forward

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Receipt Report us per Programmes

Subsidies and Transfers Capital Outlays Total

Social Protection

Public Services 235,053 179,136 90,790 26,580 61,723 593,282 Protection - - - -

Public Security and Order 39,964 25,979 3,901 - - 69,845 Economic development 13,347 2,657 - - - 16,004 Environment Protection - - - -

Housing Case and community 59,074 26,759 - - 568,014 653,847 Health 336,315 127,813 24,993 4,080 - 493,201 Recreation and Religion 36,817 11,496 - 13,401 - 61,714 Education 1,550,945 138,660 23,305 10,000 13,954 1,736,864 F n io n l la ss if a o TOTAL 2,271,514 512,500 142,989 54,061 643,691 3,624,756 Payments from the General Fund Economic Classification Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Outlays Total Social Protection - - - - - -

Public Services 17,247 27,698 - 40,174 471,016 556,135 Protection - - - -

Public Security and Order - - - -

Economic development - - - -

Environment Protection - - - -

Housing Case and community - - - - 40,950 40,950 Health - 1,674 - - - 1,674 Reorientation and Religion - - - -

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Statement of Cash Receipts and Payments

2007 2006

Treasury account Treasury account KCB OSR from third Payment parties KCB OSR from third Payment parties Note € '000 € '000 € '000 € '000 € '000 € '000 RECEIPTS General Fund Appropriations 2 2,969 655 - 2,989 616 -

Special Purpose Fund Appropriations - - - -

Designated Donor Grants 3 - - - -

Other Receipts 4 - - - -

- - - -

Total Receipts 2,969 655 - 2,989 616 -

PAYMENTS

Operations

Wages and Salaries 5 2,252 19 - 2,265 25 -

Goods and Services 6 315 198 - 394 86 -

Utilities 7 133 10 - 157 2 -

2,699 227 - 2,816 113 -

Transfers

Transfers and Subsidies 8 - 54 - - 37 -

Capital Expenditures

Property Plant and Equipment 9 269 374 - 173 466 -

Other Payments 10 - - - -

Total Payments 2,969 655 - 2,989 616 -

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Budget Execution Report

Original Budget (Appropriation)

Final Budget

Cash inflows into Treasury account

Own Source Revenues 13 650 650 740 90 745

Grants and Aid 14 - 511 511 - -

Capital Receipts 15 - - -

Privatization Fund 16 - - -

Other 17 - - -

Total Receipts collected for KCB 650 1,161 1,251 90 745

Cash outflows from Treasury account Wages and Salaries 18 2,276 2,276 2,289 13 2,299 Goods and Services 19 534 511 548 14 492

Utilities 20 146 146 143 (3) 169

Transfers and Subsidies 21 44 49 94 50 39

Capital Expenditures 22 528 615 1,156 628 709

Privatization Fund 23 - - -

Other 24 - - -

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Notes Disclosure

2 General Fund Appropriations

Goods and Services 315 198 513 492

Utilities 133 10 143 169

Subsidies and Transfers - 54 54 39

Capital Outlays 269 374 643 709

2,969 656 3,624 3,708 3 Designated Donor Grants 2007 2006 Economic Classification € '000 € '000 Wages and Salaries 17 35

Goods and Services 36 88

Utilities - -

Subsidies and Transfers 40 16

Capital Outlays 512 552

605 691

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5 Wages and Salaries

Payments from KCF

Personal Income Tax 67 4 71 -

Employer pension contribution 107 1 108 136

Employee pension contribution 107 1 108 -

Payments for Unions -0.10% to 0.50% 3 - 3 -

Overtime payments 6 14 20 36

Daily payments for Parliament and committee members - - - -

Meals - - - -

Shifts - - - -

Contracted per diems - - - 1

Participation in Assembly 29 - 29 42

2,252 19 2,271 3,086 Payment from Grants Full time salaries - - - -

Overtime wages - - - -

Contracted payments - - - -

- - - -

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6 Goods and Services

Payments from KCF

Travel expenses 1 2 3 24

Travel expenses out of the country 7 3 10 7

Internet expenses - 1 1 4

Phone expenses 4 3 7 8

Other Health Expenses - 2 2 2

Representation expenditures 1 - 1 4

Intelligences expenses - - - -

Other contracted expenses 4 29 33 17

Ethnical services 11 1 12 3

Computers under 1000 3 2 5 -

Hard per TI - - - -

Equipment under 1000 3 5 8 12

Furniture under 1000 - - - 6

Computers under 1000 - - - 2

Other contracted expenses - 10 10 3

Computer from 1000 to 5000 - - - 11

Other equipments (1000 - 5000) - 9 9 12

Traffic Equipment to 5000 E - - - 3

Equipment more than 1000 9 - 9 12

Office Supplies 38 31 69 68

Foods and Drinks 3 5 8 10

Medical supplies 18 7 25 12

Cleaning 4 2 6 5

Clothes supplies 5 - 5 8

Fuel - - - 3

Heating 30 17 47 72

Fuel for heating - - - 5

Coal expenses 22 - 22 35

Wood expenses 42 5 47 45

Oil for generator - 5 5 21

Cars Oil 39 12 51 35

Advance for official travel - 1 1 -

Cars registration 6 1 7 -

Building insurance 2 - 2 4

Cars maintenance 21 12 33 5

Building maintenance and repairs 11 10 21 34

Roads maintenance 2 - 2 11

IT maintenance 5 4 9 2

Marketing expenditures - 5 5 -

Furniture maintenance 1 2 3 6

Public expenses 1 2 3 9

Printing and publication 11 3 14 1

Official lunches 10 7 17 22

315 198 513 543

Travel expenses - - - 3

Furniture’s and equipments - - - 21

Heating - - - 3

Maintenance and repairs - - - 3

- - - 30

Totals 315 198 513 573

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