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Republika e Kosovës Republika Kosovo - Republic of Kosovo
Kuvendi - Skupština - Assembly ___________________________________________________________________________
DRAFT LAW ON THE BUDGET OF THE REPUBLIC OF KOSOVO FOR YEAR 2018
The Assembly of the Republic of Kosovo; Pursuant to paragraphs (1) and (5) of Article 65 of Constitution of the Republic of Kosovo, hereby Adopts
THE DRAFT LAW ON THE BUDGET OF THE REPUBLIC OF KOSOVO FOR YEAR 2018
Article 1 Purpose
The purpose of this draft law is to define the Budget of the Republic of Kosovo for the fiscal year 2018.
Article 2 Scope
The provisions of this Law shall be compulsory to all institutions and their respective units within the scope the Budget of the Republic of Kosovo for 2018.
Article 3 Definitions
1. Terms used in this Law shall have the following meaning:
1.1. Budget of Republic of Kosovo - the legally authorized amount that is made available for expenditure from the Kosovo Fund for a specific subprogram or purpose or, where a specific purpose is not identified, for an expenditure
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category of a Budget Organization, as foreseen in this Law. 1.2. Allowances – the supplementary payment taken in consideration for:
1.2.1. specific work assignments with special responsibilities; 1.2.2. hazardous work assignments; and
1.2.3. night work that is not paid as overtime.
1.3. Balances - the amounts of unexpended commitments, unallocated budgetary appropriations, uncommitted allocations and any revenues of a sum larger than the sum of expenditures and unexpected commitments carried forward from the previous fiscal year.
1.4. Budget Organizations - all ministries, municipalities, agencies and institutions that receive budget appropriation from the Kosovo Fund under this Law.
1.5. Own Source Revenues of the Central Budget Organization – any type of public money that has been lawfully assessed on a cost recovery basis and collected as fees and charges by Central Budgetary Organizations. However, this definition specifically excludes Dedicated Revenue for Independent Agencies.
1.6. Central Budget Organizations - all Budget Organizations excluding Municipalities. 1.7. Local Budget Organisations – implies the Municipalities of Kosovo
1.8. Commitments - projected expenditures, for which a Commitment Payment Order has been duly completed in accordance with the Treasury Financial Rules and recorded in the KFMIS, whether or not subject to a legal obligation.
1.9. Dedicated Revenue - public money that is derived from a particular revenue source and is required by Law to be appropriated to an Independent Agency.
1.10. Designated Entities - those entities included in Schedule A of the LPFMA.
1.11. Employee position - a full time position or equivalent to full time position of employment as foreseen in Table 2 of this Law.
1.12. Expenditure categories – categories for Salaries and Wages, Goods and Services, Utilities, Subsidies and Transfers, Capital Expenditure, and Reserves. 1.13. Expenditures – payments made from the Kosovo Fund.
1.14. Fiscal Year - the period from January 1st to December 31st of the same year.
1.15. Funds allocation – the maximum amount of Commitments and Expenditures to be made related to specific budgetary appropriation, as determined under the procedures included in Article 34 of the LPFMA and recorded in KFMIS. 1.16. Independent Agency – public bodies, authorities or agencies that have been
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designated as independent based on the Constitution or the Law and which exercise regulatory, executive, public administrative or judicial powers. 1.17. Kosovo Fund - the fund established in the Central Bank of Kosovo and other commercial bank accounts that may be established by the Treasury where all public money, including the interest collected from these, are deposited and from which all Expenditures are made in accordance with this Law. 1.18. Kosovo Financial Management Information System (KFMIS) – the accounting record established within the Treasury of the Ministry of Finance. KFMIS, as used herein shall have the same meaning as the term “Treasury Accounting Record” which is defined in the LPFMA. 1.19. BDMS- Budget Development Management System 1.20. PIP- Public Investment Program 1.21. LPFMA – the Law no.03/L-048 on Public Financial Management and Accountability, as amended and supplemented by Law no.03/L-221, Law no.04/L-116 and the Law no.04/L-194, Law no.05/L-063 and Law no.05/L-007. 1.22. Minister - the Minister of Finance. 1.23. Municipal Own Source Revenues - any item of public money that has been lawfully assessed and collected by a municipality from a source specified in Article 8 of the Law No.03/L-049 on Local Government Finance, as amended and supplemented by Law no.05/L-108.
1.24. Liability - a legal agreement, such as the contract or purchase order, entered into by a Budget Organization, that requires the Budget Organization to make expenditure in the future. 1.25. Undistributed Funds - the amount of money that has remained either unallocated or unspent in the Kosovo Fund till December 31st of the previous Fiscal Year. 1.26. Sources of Funding – includes government grants, own source revenues, Dedicated Revenues, Revenues from PAK and funding from borrowing.
1.27. Treasury Financial Rules - the Financial Management and Control Rules as defined in the LPFMA. 1.28. Trust Fund - public money held by a budget organization for the benefit of a person, body or enterprise that is not a budgetary organization. 1.29. Transfers - any change occurred within the approved appropriations presented in tables 3.1, 3.1 A, 3.1 B, 3.2, 3.2 B, 4.1. and 4.2 This means that transfers are:
1.29.1. change of appropriated amounts between budget organizations, 1.29.2. changes that occur between programs of the same organization,
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1.29.3. changes that occur between the sub-programs of the same budget organization; and 1.29.4. changes occurred between each economic categories presented in Table 3.1, 3.1A, 3.1B, 3.2, 3.2B, 4.1, and 4.2
1.30. Reallocations - Any change occurred in Table 3.2, 3.2 B and 4.2 in the category of capital expenditure within a sub-program of a budget organization. 1.31. Investments based on the investments clause – as defined in Article 22.A.7 of LPFMA, capital expenditures specified for the purposes of the investments clause 1.32. GDP- Gross Domestic Products. 1.33. PAK – Privatisation Agency of Kosovo.
2. Any terms used in this Law and not defined herein shall have the meaning assigned to them in the LPFMA.
Article 4 Approval of the Budget of Republic of Kosovo for Fiscal Year 2018
The Budget of Republic of Kosovo for Fiscal Year 2018 as determined in Table 1 and other accompanying tables is hereby approved based on this Law.
Article 5 Budgetary appropriations of Kosovo General Budget
1. Budgetary appropriations from the Kosovo Fund for the Fiscal Year 2018, as presented in the Tables 3.1, 3.1A, 3.1.B, 3.2, 3.2B, 4.1, 4.2 and 4.3 attached to this Law shall be approved based on this Law. 2. The Minister maintains a record of all approved budgetary appropriations, transfers of budgetary appropriations and other approved adjustments to budget appropriations made during fiscal year 2018 through the KFMIS, and supplemented, if it is necessary, by other records. At least twice a year, during the review of six (6) months report and final reporting on closure of the fiscal year, the Minister based on this register shall report on budgetary amendments and adjustments occurred during the Fiscal Year 2018. 2. Any time when it is requested by the Assembly, the Minister shall, on behalf of the
Government, present to the Assembly a comprehensive report detailing and reconciling the approved budgetary appropriation for year 2018, all subsequent transfers and other changes and the final budgetary appropriations for the Fiscal Year 2018.
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Article 6 Municipal Budgetary Appropriation
1. Notwithstanding Article 5 of this Law, Budgetary Appropriations in Table 4.1, that are based on the Municipal Own Source Revenues are authorized for expenditure only to the extent such revenues are deposited in the Kosovo Fund and duly recorded in the KFMIS. 2. In cases when during the Fiscal Year, a Municipality’s Own Source Revenue amounts, which have been deposited into the Kosovo Fund and recorded in KFMIS, exceed the amounts of revenue appropriated in Table 4.1 of that municipality; the Treasury shall record these funds as available balances of the respective municipalities. These balances shall be available to fund new or existing projects or future years approved in accordance with procedures set out in the LPFMA. 3. Municipal Own Source Revenue from education shall be recorded separately and such revenues may only be authorized and used by the municipality for education purposes only. 4. Municipal Own Source Revenues from primary health care co-payments shall be recorded separately, and such revenues may only be authorized and used by the municipality for primary health care purposes only.
Article 7 Own Source Revenues of Central Budget Organizations
1. All Own Source Revenues for Central Budgetary Organizations shall be deposited by the Central Budget Organizations into the Kosovo Fund and recorded in KFMIS in accordance with the Treasury Financial Rules. Notwithstanding the provisions in Article 5 of this Law and the budgetary appropriations in Table 3.1, Own Source Revenues of the Central level, are appropriated only to the extent that such revenues are deposited into the Kosovo Fund and duly recorded in the KFMIS. 3. In cases where during the fiscal year, Central Organizations’ Own Source Revenue
amounts which have been deposited into the Kosovo Fund and duly recorded in the KFMIS, exceed the amounts of revenues allocated in Table 3.1, then those revenues shall become general revenues.
Article 8
Dedicated Revenue of the Independent Agencies 1. All dedicated revenues shall be deposited by the independent agencies into the Kosovo Fund and recorded in KFMIS in accordance with the Treasury Financial Rules. All Independent Agencies are also required to submit cash flow plans to Treasury. 2. All dedicated revenues are hereby appropriated to each of the independent agencies according to the Constitution and applicable Laws. The Budget of Republic of Kosovo includes all dedicated revenue as it is received during Fiscal Year 2018. 3. All unspent balance of dedicated revenues from Fiscal Year 2017 is hereby appropriated and authorized for Fiscal Year 2018 to the independent agencies according to the
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Constitution and applicable Laws, provided that the maximum amount of Dedicated Revenue that is hereby appropriated through this Law shall not exceed the amount specified in Table 3.1A of this Law. 4. In periods when there are no insufficient funds collected and available, under paragraphs 2 and 3 of this Article, in order to fulfil the requirements determined in the cash flow plans submitted to the Treasury, then Treasury based on the Agency’s cash flow plan, shall hereby allow other public funds from the Kosovo Fund authorized by the Minister to be appropriated in an amount which is sufficient to fulfil the deficit. At all times dedicated revenues shall be used as a first priority funding source for payment of Independent Agency’s Expenditures before other funding sources are appropriated and used. The Minister shall, at least twice a year, during the budget review and in Financial Report, report to the Committee on Budget and Finance whether the funds have been sufficient and which measures have been taken in order that the necessary funds are available. 5. While dedicated revenues for Fiscal Year 2018 are received and appropriated, they will replace all appropriations and funding made in accordance with paragraph 4 of this Article to the extent that the deficit funding from the Kosovo Fund has not been spent yet. 6. Notwithstanding paragraphs 4 and 5 of this Article, the Privatization Agency of Kosovo in accordance with Law No.04/L-034 on Privatization Agency of Kosovo and Agency for Air Navigation Services in accordance with the Law No.04/L-250 on Air Navigation Services Agency, for 2018 will be fully funded by dedicated revenues and deposited in the Kosovo Fund under table 3.1.A attached to this Law. The remaining funds from dedicated revenue and unspent from previous year shall continue to be treated as dedicated revenues for financing the Kosovo Privatization Agency and Air Navigation Services Agency for subsequent years.
Article 9 Appropriation and Re-Appropriation of Carried Forward Fund as well as the
Outstanding Liabilities from Previous Year 1. No later than thirty (30) days after the issuance of full budget appropriations for fiscal year 2018, the Government shall submit a preliminary Statement to the Assembly indicating the composition of Treasury and Kosovo Fund balances from fiscal year 2017, including:
1.1. unspent balances of Central Government Own Source Revenues; 1.2. unspent balances of Municipality Own Source Revenues; 1.3. unspent balances of Designated Donor Grants; 1.4. balance of Trust Funds held by Budget Organizations; 1.5. funds that shall be kept as Retained Savings; and 1.6. unspent loans for Designated Entities.
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2. Not later than thirty (30) days after issuance of full budget appropriations for Fiscal Year 2018, the Government shall submit an information table to the Assembly indicating changes made to the attached Tables 3.2, 3.2 B and 4.2, requiring the Budget Organizations to fulfil outstanding financial liabilities from the previous year associated with multi-year capital projects.. 3. Changes to the Tables 3.2, 3.2 B and 4.2 shall be limited as follows:
3.1. the total budget appropriation for capital projects presented in Tables 3.1, 3.1A and 4.1 for any budgetary organization shall not increase as a result of these changes; 3.2. any new project added to Tables 3.2, 3.2B and 4.2 must be a capital project that was a part of Table 3.2, 3.2 B and 4.2 of the Law on Budget Appropriations for 2017; 3.3. the new capital projects may be added to Tables 3.2, 3.2B and 4.2 provided that the capital project is funded entirely by unspent balances of the economic category of capital expenditures that are foreseen in paragraph 1 of this Article and appropriated in Fiscal Year 2018.
4. Unspent balances of Own Source Revenues of the Central Budget Organizations collected during the Fiscal Year 2017, deposited in the Kosovo Fund and recorded in KFMIS shall be appropriated for the fiscal year 2018. This appropriation is authorised provided that the maximal amount of these revenues does not exceed the amount allocated of own source revenues in Table 3.1 of this Law. 5. Unspent balances of Own Source Revenues of Municipalities from the fiscal year 2017 and previous years, deposited in the Kosovo Fund and recorded in KFMIS as budgetary appropriation to a municipality shall be appropriated for Fiscal Year 2018. 6. Unspent balances from the Development Trust Fund from the fiscal year 2017 and previous years, deposited in the Kosovo Trust Fund and registered in KFMIS as budget appropriations for a municipality, are appropriated for the fiscal year 2018. These funds will be recorded in KFMIS, as an unspent balance and municipalities will be notified by the Minister of Finance. 7. Unspent balances of designated donor grants, recorded in KFMIS, shall be appropriated for Fiscal Year 2018 if there is a legally binding agreement in place. 8. Unspent balances of Trust Fund from the Fiscal Year 2017, recorded in KFMIS, shall be appropriated for Fiscal Year 2018.
Article 10 Appropriation of donors grants
1. In accordance with the LPFMA all donor grants shall be deposited into the Kosovo Fund and recorded in KFMIS unless otherwise required by the Donor and if there is a written agreement by the Minister. 2. After completion of the procedures according to Treasury Financial Rules, the donor grants shall be appropriated for the specified purposes, and may be allocated and spent for such purposes only.
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4. When a donor grant agreement expressly requires the Donor to reimburse certain
expenditures incurred by a budget organization, the full amount of the grant is hereby appropriated after the execution of the grant agreement.
Article 11
Other Budgetary Appropriations 1. All public money held by the Kosovo Property Comparison and Verification Agency in the exercise of its responsibility to design, implement and administer the Rental Scheme for the properties that the Kosovo Property Comparison and Verification Agency has in its inventory and any respective payments from the Kosovo Property Comparison and Verification Agency account are to be duly recorded in KFMIS and accounted for as part of the Kosovo Fund in accordance with the legislative framework of Kosovo Property Comparison and Verification Agency, the LPFMA, Law on Budget and the Treasury Financial Rules. 2 . The funds appropriated to the Kosovo Property Comparison and Verification Agency (KPCVA) in order to compensate for disputed properties by decisions issued by it, may be considered as trust funds and may be kept in the trust account open to this end, until the conditions are set to make definitive payments towards the beneficiaries, according to the internal procedures of the KPCVA. 3. Unspent balances from previous years in the Development Trust Fund shall be appropriated for Fiscal Year 2018 and transferred to the beneficiary municipalities after the approval of specific projects by the Management Board of this Fund. Notwithstanding the provisions defined in Article 30 of LPFMA, the means budgeted at the Treasury for this purpose, shall be transferred to the beneficiary municipalities by the Minister based on the approval of specific projects by the Management Board of Development Trust Fund and changes shall be reflected in the respective tables. 4. In case that during the fiscal year, the amounts of the Development Trust Fund that were deposited in the Fund of the Republic of Kosovo and registered in KFMIS, exceed the amount of budgetary appropriation according to table 3.2., the Treasury sub-program, category of Capital Expenditure the Development Trust Fund, by decision of the Minister such means shall be registered as a balance available for the Development Trust Fund. The Minister of Finance in an annual financial report specifically reports on appropriations and the way the Development Trust Fund means are used. 5.All trust funds are to be duly recorded in KFMIS and accounted for as part of the Kosovo Fund in accordance with the LPFMA and the Treasury financial rules. Such Trust Funds are hereby appropriated for the use by or on behalf of the designated beneficiaries. 6. The amount of 3,885,000 (three million eight hundred and eighty-five thousand) Euros in the Ministry of Economic Development (MED) under the category of "Subsidies and Transfers" expenditures, will be dedicated to financing capital projects in Publicly Owned Enterprises. Funds dedicated to finance capital projects are transferred to the Public Enterprises by the MED after signing the "Memorandum of Understanding". "Memorandum of Understanding" signed between MED and PE. This Agreement sets out the criteria for spending dedicated funds for capital projects, as well as the monetary measure appropriated for this purpose.
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These funds transferred for this purpose of spending can not be used for operating expenses by the Public Enterprises.
7. For the period January-December 2018, nine eleven million two hundred thousand 11,200,000 Euro shall be allocated to the Radio Television of Kosovo (hereinafter RTK) in the economic category of Subsidies and Transfers. Before each semester, budgeted funds will be transferred to RTK from the Treasury to the account designated by RTK in a commercial bank. Upon approval of this law, the first part of the funds will be transferred at the beginning of the fiscal year.
Article 12
Limits on Commitments and Expenditures 1. No budget organization shall not exceed the total number of employees at the sub-program level, at any time during Fiscal Year 2018 as specified in Table 3.1, Table 3.1A, and 4.1 attached to this Law. Any excess of the number of allowed employees and budget appropriations for each subprogram is considered a legal violation and legal measures will be taken against them according to the structure of the Budget Organization under the legislation in force 2. Notwithstanding paragraph 1. of this Article, provided that the total number of employees does not change, the number of employees assigned to programs and sub-programs in Table 3.1, 3.1A and 4.1 may be adjusted by Minister’s decision with appropriate justification by the budget organization. In regard to local level budget organisations an advance approval by the Municipal Assembly is required. All changes approved related to the staff are submitted to the Minister who shall update them in Tables 3.1, 3.1A and 4.1. 3. Spending of public money from the expenditure category “Subsidies and Transfers” is limited to circumstances where there is a clear legal basis under this Law and other law for such expenditures. 4. Expenditure of public money from the expenditure category “Goods and Services” is not permitted for payment to Employees either as allowances or as contributions in goods, including meals or gifts. 5 . A budget organization shall not issue an invitation for tender for an approved capital project in Tables 3.2, 3.2B and 4.2 after the 31st of October 2018 for potential expenditure in the Fiscal Year 2018 unless that expenditure is projected for such capital project for the upcoming years, clearly specified in Tables 3.2, 3.2B, and table 4.2. 6. Signing of contracts for multi-annual capital projects should be approved by budget organizations only when such expenditures are foreseen in the Law on Budget for the fiscal year 2018 and for the two subsequent years. When a capital project is planned to be implemented beyond the three years covered in the law, such approval shall be given by the Government. 7 . In the event that an individual, officer or entity receives a payment from the Kosovo Fund by mistake, error or omission, such funds shall be returned to the Kosovo Fund
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within five (5) days after receipt of a written notice from the Director of Treasury notifying the receiving party that such payment was made in error:
7.1. in cases when a budgetary organization notes a wrong payment, it shall immediately notify the Director of Treasury and immediately is given the order for return; 7.2. in cases when a wrong payment is made and there is no return, the Treasury Director has the authority to exercise all legal remedies.
Article 13 Advance Payments
1. Budget Organizations may make advance payments to contractors for capital projects and for goods and services up to a maximum of fifteen per cent (15%) of the contract value. Such advance payment shall only be made in accordance with a legally binding contract, with a value higher than ten thousand (10,000) euros that is achieved in accordance with the Law on Public Procurement. For advance payments for capital projects, the contract must contain a performance guarantee and clearly define a complete payment schedule that at the same time includes the work required to be completed before each payment is made. 2. The Government may approve advance payment of up to thirty per cent (30%) of the contract value for capital projects. 3. Government may also approve advanced payment of more than thirty per cent (30%) and up to one hundred per cent (100%) of the contract value for goods and services only after the recommendation of the Committee on Budget and Finance of the Assembly. 4. Apart from paragraphs 1, 2 and 3 of this Article, in November 2018 advance payments shall be limited to ten (10%) per cent and for December 2018 to five per cent (5%) of the contract value. 5. Budget organizations may make advance payments to employees who travel abroad in
accordance with the rules that are actually into force for travelling abroad and in accordance with Treasury Financial Rules. Such advances shall be closed, and unspent amounts will be returned to the Kosovo Fund, in accordance with the Treasury Financial Rules.
6. If advances for petty cash or travel made in 2017 are not closed before 15 January 2018 in accordance with Treasury Financial Rules, the expenses associated with such advances shall be recorded in relation to appropriations for 2018.
Article 14 Unforeseen expenses and reserves
1. Unforeseen expenditures are allocated within the sub-program “Unforeseen Expenditures” in Table 3.1 and these means may be appropriated in accordance with Article 29 of the LPFMA. 2. In accordance with paragraph 3 of Article 29 of the LPFMA, Government may authorize
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the Minister to approve transfers from sub-program “Unforeseen Expenditures” to any other sub-program in Tables 3.1. and 4.1 for individual amounts requested up to an amount of forty thousand (40,000) Euros. The cumulative appropriated amount of the Government granted to this authorization may not exceed twenty per cent (20%) of the annual allocation of sub-program – “Unforeseen Expenditures”. 3. Funds appropriated to the Ministry of Education, Science and Technology in the sub-programs Central Administration and Capital Investments in Pre-University Education (borrowings as a source of financing, Education Reform Project, Component 1.3) shall be transferred to the respective municipalities following the Minister of MEST’s issued decision Such decisions are approved by the Minister and are reflected in the respective tables. This transfer shall be made according to the criteria established by Ministry of Education, Science and Technology and met by the municipalities based on the Memorandum of Understanding signed by the Minister of Education, Science and Technology and the respective Mayor. Such transfers shall not be subject to limitations of transfers included in Article 30 of LPFMA or Article 15 of this Law. 4. Funds allocated to the Ministry of Local Government for the project "Donor Co-financing for Municipal Performance Based Grant Scheme", are reallocated to capital projects after the approval of the Government, in accordance with the memorandum of understanding signed by the Minister of Local Government Administration and the Mayor of the respective Municipality. The limitations set forth in paragraphs 1, 2, 3 and 5 of Article 16 of this Law shall not apply to this paragraph.
Article 15 Transfer of allocated budget amounts
1. The Minister may, if provided with valid justification by the head of Chief Administrative Officer of the budgetary organization, authorize the transfer of one or more budgetary appropriations in accordance with Article 30 of the LPFMA. Percentage of the negatively affected budgetary allocation calculation includes all sources of funding.
2. When the budgetary organization has under spent compared to the cash flow plan submitted to the Treasury, the Minister may, during the three (3) months of the last financial year and with the prior approval of the Government, authorize a reduction of the budget appropriation for all the economic categories of that budgetary organization, excluding own source revenues, dedicated revenues and loans, and transfer it within the same budget organization or transfer such appropriation to another Budget Organization, excluding all paragraphs and articles that limit budgetary transfers. These funds cannot be transferred to the new capital projects. The cumulative value of all such transfers must not exceed five per cent (5%) of the total value of all budget appropriation, excluding all appropriation changes occurred until 30 September of the fiscal year. 3. The calculated percentage of negatively affected budget appropriations under paragraph 2 of this Article shall be exempt from the share of transfers and reallocations which are regulated by Article 30 of the LPFMA and paragraphs 1, 2 and 3 of Article 16 of this Law. 4. Apart from paragraph 2. of this Article, no transfer of budget appropriations to Wages and Salaries from another economic category cannot be made without the prior approval of the Assembly.
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5. Transfer of budget allocations within the category of Wages and Salaries may be made between subprograms of the same budget organization with the approval of the Minister. For such transfers for municipalities, prior approval is required by the Municipal Assembly . Such transfers are not subject to the constraints of budget transfers to any paragraph or article that restricts such transfers. 6. Prior approval of the Assembly is required for any transfer between budget organizations with the exception of paragraph 2. of this Article. 7. After the approval of any transfer, adjustment will be done by the Minister, to the amounts allocated in Tables 3.1 and 4.1 and all this shall be recorded in the KFMIS.
Article 16 Changes in the amounts allocated for capital projects within the sub-programs
1. Funds may only be allocated to capital projects listed in the Table 3.2. For capital projects listed in Table 3.2., the Minister may, if provided with valid justification by the head of the Budgetary Organization, authorize the movement of appropriated funds from one capital project to another within the same subprogram of that Budget Organization, provided the transfer amount to be less than or equal to fifteen per cent (15%) of the total value of the capital economic category approved for that subprogram. 2. For any capital project set out in Table 3.2., the Minister may, if provided with valid justification by the head of the budget organization, submit a request for approval to the Government for the movement of allocated funds from one capital project to another within same subprogram of that Budget Organization in an amount greater than fifteen per cent (15%) but less than twenty-five per cent (25%) of the total value of the capital economic category approved for that subprogram. 3. For any capital project set out in Table 3.2. following the approval by Government, the Minister shall submit a request for approval in the Assembly, for the movement of appropriated funds from one capital project to another within same subprogram of that budget organization in an amount equal or higher than twenty per cent (25%) of the total value of the capital economic category approved for that sub-program with the exception of paragraph 2 of Article 16 of this law when the minister is allowed to make such a transfer, after budget cuts upon the approval of the Government. The Minister shall beforehand examine the justification the head of the budget organization. 4. Percentage of the calculation of negatively affected budget allocation of paragraphs 1, 2, and 3 of this Article includes all sources of funding. 5. New capital projects may be added to Tables 3.2. and 4.2, provided that they are funded under the procedures authorized in paragraph 2 of Article 6, paragraph 3 of Article 9 of this law and paragraph 7 of this Article, if they become part of the Public Investment Program in accordance with instructions issued by the Minister.
6. For the purposes of paragraphs 1, 2, 3 and 5 of this Article, valid justification shall be prepared by the head of the requesting Budget Organization which will contain the justification that the estimated cost of the capital project is higher than the available funds as determined in accordance with the Public Procurement Law or that a capital project requires less than the amount specified, as well as the effect that request may have on the Public
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Investment Program 7. New capital projects may be added to Table 3.2. and Table 4.2. only in these cases:
7.1. where existing projects are fully or partially financed by donors, so long as the funding for the new projects does not exceed the funding amount of the existing project by the donor; 7.2. where there are funds remaining from existing projects that have been completed physically and financially , new capital projects can be added only to the extent that there are remaining surplus funds; 7.3. where the existing projects are financed from the Development Fund Trust, and
7.4. when the government makes a decision under Article 29 of the LPFMA.
8. If municipality proposes to add new capital project in Table 4.2., then prior approval by the Municipal Assembly is required. Such changes shall be recorded in KFMIS by the Minister, within five (5) days from the approval of the Municipal Assembly. 9. Changes in the amounts appropriated to existing projects or replacement of these municipal capital projects, as presented in Table 4.2. must be approved in advance by the Municipal Assembly. These changes are recorded in KFMIS by the Minister within five (5) days of receipt of approval by the Municipal Assembly.
Article 17 Execution of the Budget
1. All Chief Financial Officers shall ensure that all liabilities are recorded in KFMIS in accordance with the LPFMA and the Treasury Financial Rules. 2. The Chief Financial Officer of each budget organization, that is not a municipality or an independent agency, submits to the Minister of Finance through the Department of Treasury within three (3) weeks after the closure of each quarter, a detailed report on the progress achieved in the implementation of all capital projects worth more than ten thousand (10.000) Euro. 3.All budgetary organizations through Public Investment Program (PIP) system shall report to the Ministry of Finance respectively the Budget Department within three (3) weeks from the closure of the each quarter, on the physical and financial progress of capital projects in a total amount (for all years) of over one million (1.000.000) Euro. 4. Within three (3) weeks from the end of each three (3) months, the Chief Financial Officer of every municipality shall submit to the Mayor a detailed report on the progress achieved in the implementation of all capital projects with a value greater than ten thousand (10.000) Euro. A copy of such report shall be submitted to the Minister as well.
Article 18 Budget estimates for proposed legislation
1. Whenever new legislation, strategy or similar act is proposed, the proposing body must submit
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that in advance to the Ministry of Finance, together with a Form of Budgetary Impact Assessment. The Ministry of Finance, makes a detailed assessment on the impact that proposed legislation could have in the General Budget of Kosovo and in the economy for the three coming fiscal years at least. 2. The proposer under the paragraph 1 of this Article shall receive an independent opinion on the budget impact assessment from the Ministry of Finance regarding the budgetary implications before its submission to the Government and the Assembly for further consideration and approval. 3. If needed, the Budget department, in cooperation with the Department of Economic and Fiscal Policy, reviews the Form on Budgetary and Economic Impact of the proposed legislation and present their independent opinion on these issues before the Government or the Assembly when the proposer is the Assembly. 4. Any new initiative for expenditures, including proposed new legislation, which does not have budget appropriation included in the attached tables, will not receive budget appropriation unless respective cuts in other budgetary appropriations of the same amount are implemented. 5. No draft law can be proceed further for Government’s or Assembly’s approval if the issue of financial implications for the fiscal year 2018 provided in the tables of this law is not resolved.
Article 19 Oversight of projects implementation
1. In order to oversee the implementation of projects financed by borrowing and other projects of interest to the Republic of Kosovo, the Government of the Republic of Kosovo may, upon proposal of the Minister of Finance, remunerate the engagement of respective teams to oversee the implementation of such projects. 2. Oversight on the implementation of projects financed under paragraph 1 of this Article, unless otherwise provided by the borrowing agreement. 3. Budget Organizations which implement one or more projects financed under paragraph 1. may establish only one Project Implementation Unit.
Article 20 Funds to maintain emergency liquidity assistance
In accordance with the projections specified in table 1, based on the Memorandum of Understanding for Emergency Assistance signed by the Governor of the Central Bank, the Minister of Finance and the Head of the Budget and Finance Committee of the Assembly of Kosovo, forty-six million (46.000.000) Euros shall be allocated from the Government bank balance as a reserve to maintain emergency liquidity assistance to the financial system.
Article 21 Equity
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The Minister of Finance is authorized to raise equity in the World Bank Group from the total bank balance if such a thing is approved by the Board of the World Bank according to the Law 03 / L-152.
Article 22 Issuance of securities
1. In order to issue the domestic state debt, the Minister of Finance, as the solely authorized to enter into state debts, shall within the fiscal year 2018 and the projected amount for the issuance of domestic debt in Table 1, issue securities through its fiscal agent under the conditions specified in the Law on Public Debt and other acts deriving from this law, including the possibility to issue retail bonds to investors who are natural persons. 2. The Minister of Finance shall issue retail bonds according to the prices defined in the Reference Coupon in line with bylaws approved by the Government of the Republic of Kosovo. 3. However, the amount required for the issuance of securities within the limit set out in paragraph 1 may be subject to review depending on the dynamics of budget execution and shall be decided by the Minister under legal authorization.
Article 23 Expiry of the Budget of the Republic of Kosovo
All appropriations for the fiscal year 2018 shall expire at the midnight of the 31st December 2018 excluding the appropriations from the unspent own source revenues of municipalities or of any other budgetary organization can be carried over to the next year in agreement with this law.
Article 24 Entry into force
This law comes into force on 1 January 2018.
Chairperson of the Assembly of the Republic of Kosovo ________________________ Kadri VESELI
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Table 1. Satatement of government revenue and expenditure
Description 2014 2015 2016 2017
Budget
2017
Budget
Review
2018
Draft
Budget
2019
Proj.
2020
Proj.
1. TOTAL REVENUE 1,345 1,470 1,608 1,725 1,725 1,829 1,938 2,067
1.1 TAX REVENUE 1,162 1,269 1,421 1,512 1,512 1,607 1,718 1,846
Direct taxes 188 198 232 251 251 267 290 318
Taxes on corporate income 55 68 81 84 84 84 91 99
Taxes on personal income 109 109 124 135 135 146 159 175
Property tax 20 20 25 25 25 33 36 40
Other direct taxes 4 2 2 7 7 4 4 4
Indirect taxes 1,007 1,107 1,227 1,292 1,292 1,378 1,471 1,577
Value added Tax (VAT) 560 611 694 748 748 819 881 949
Domestic collection: 136 155 179 184 184 204 222 242
Border collection: 424 457 515 564 564 616 659 707
Customs duties 126 131 130 116 116 111 111 106
Excise tax 315 361 403 422 422 446 478 520
Other indirect taxes 5 3 0 6 6 2 2 2One-off revenues from the collection of tax debt 0 0 0 10 10 4 5 4
One-off revenue from POE debt 0 0 0 3 3 4 3 4
Tax refunds -34 -36 -38 -44 -44 -46 -51 -57
1.2 NON-TAX REVENUE 171 188 175 201 201 202 203 204
Fees, charges, and other from Central Level BO-s 84 84 92 100 100 100 100 100
Fees, charges, and other from Local Level BO-s 41 38 45 54 54 55 55 55
Concessionary fees 5 7 8 9 9 10 11 12
Mineral royalty fees 27 30 31 33 33 33 33 33
Revenue from mobile network license fees 0 15 0 0 0 0 0 0
Dividends 15 15 0 5 5 0 0 0
Income from interest (Loans to POEs) 4 4 4
1.3 BUDGET SUPPORT AND GRANTS 0 0 0 0 0 7 5 5
1.4 DESIGNATED DONOR GRANTS 12 13 12 12 12 12.0 12 12
2. TOTAL EXPENDITURE 1,480 1,564 1,672 2,001 1,811 2,082 2,182 2,296
off which: from designated revenue 5 6 9 11 11 11 11 11
from carried-over own-source revenue (OSR) 15 28 17 0 0 0 0 0
2.1 RECURRENT EXPENDITURE 1,058 1,149 1,221 1,275 1,309 1,383 1,419 1,457
Wages and Salaries 489 525 544 572 566 589 607 625
Goods and services 208 205 203 225 245 264 275 290
Subsidies and transfers 361 418 475 473 495 525 532 537
Recurrent reserves 0 0 0 5 3 5 5 5
2.2 CAPITAL EXPENDITURE 411 404 444 726 501 687 751 827
off which financing from: Regular budget 411 404 444 530 498 538 603 658
Capital reserves 4 0.7 0.0 2 2
"Investment clause" 105 2.0 62 86 107
SOE liquidation proceeds 87 0.0 86 60 60
2.3 NET LENDING FOR POEs 0 -2 -7 -11 -11 0 0 0
2.4 DESIGNATED DONOR GRANTS 11 13 15 12 12 12 12 12
3. PRIMARY BUDGET BALANCE (1-2) -135 -94 -64 -276 -86 -253 -244 -229
4. INTEREST PAYMENTS -12 -17 -19 -23 -23 -24 -23 -21
5. OVERALL BUDGET BALANCE (3+4) -148 -111 -83 -300 -109 -277 -267 -251
6. Expenditure excluded from the calculation of the fiscal rule:
Expenditure from designated revenue 9 11 11 11.0 11.0 11.0
Expenditure from carried-over OSR 17 0 0 6.0 2.0 2.0
Expenditure financed through the Investment clause and liquidation proc. 192 2 148 146 1676. OVERALL BUDGET BALANCE AS PER THE FISCAL RULE (5+6) -128 -78 -54 -97 -96 -112 -108 -71
6. FINANCING -148 -111 -83 -300 -109 -277 -267 -251 6.2.1. Net chagnes in bank balance -58 99 11 117 69 17.7 20 17
6. OVERALL BUDGET BALANCE AS PER THE FISCAL RULE (5+6) 102 201 212 329 280 298 318 335
Off which: ELA 46 46 46 46 46 46 46 46Memorandum items:
TAK revenue collections 304 333 386 423 423 446 484 528Customs revenue collection 871 952 1048 1108 1108 1175 1249 1335
GDP (nominal) 5,568 5,807 6,051 6,380 6,257 6,642 7,031 7,517
Deficit % of GDP (as per the fiscal rule) -2.3% -1.3% -0.9% -1.5% -1.5% -1.7% -1.5% -0.9%Net bank balance % of GDP 1.8% 3.5% 3.5% 5.2% 4.5% 4.5% 4.5% 4.5%
In millions of Euros
-
Kosovo Budget for 2017
Table 2: Sumary apropration
( In euro)
-
3.1 - Central Level Budget Organisations 39,021 40,091 316,440,233 173,474,943 17,771,839 516,416,004 472,569,800 4,800,000 1,501,472,819 3.1.A. Budget Organisations dedicated revenue 418 424 7,268,324 3,640,000 192,500 40,000 3,500,000 14,640,824
62,127,422 62,127,422
-
4.1- Budget Organisations, Municipalities 43,897 43,871 265,726,922 58,530,442 9,688,900 8,748,308 148,545,200 491,239,772
Total: 83,336 84,386 589,435,479 235,645,385 27,653,239 525,204,312 686,742,422 4,800,000 2,069,480,837
Central level 1,578,241,065 Local level 491,239,772
Total General Government Budget: 2,069,480,837
Budget 2018
Capital Outlays Reserves Total
From:
Budgets
Budget 2017
Budget 2018 Wages and
SalariesGoods and
ServicesUtilities
Subsidies and Transfers
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
1 - 56
101
102
10100
10200
15800
10500
Assembly
Office of the President
Assembly Members
Assembly Staff/ Administ
Politicial Suport Staff
Office of the President
Assembly Members
Assembly Staff/ Administration
Politicial Suport Staff
Office of the President
370
120
120
204
204
46
46
80
76
76
6,785,534
3,949,390
3,949,390
2,236,114
2,236,114
600,031
600,031
1,063,749
1,028,238
1,028,238
1,788,759
686,759
686,759
1,012,000
1,012,000
90,000
90,000
1,552,421
1,505,167
1,505,167
1,616,000
1,616,000
1,616,000
15,000
15,000
15,000
10,571,293
4,776,149
4,776,149
5,105,114
5,105,114
690,031
690,031
2,907,870
2,825,105
2,825,105
140,000
140,000
140,000
270,000
270,000
270,000
241,000
241,000
241,000
6,700
6,700
6,700
10,244,653
4,592,287
4,592,287
4,902,889
4,902,889
749,476
749,476
2,997,362
2,913,514
2,913,514
10,733,978
4,857,120
4,857,120
5,113,439
5,113,439
763,419
763,419
3,131,357
3,046,748
3,046,748
6,785,534
3,949,390
3,949,390
2,236,114
2,236,114
600,031
600,031
1,063,749
1,028,238
1,028,238
1,788,759
686,759
686,759
1,012,000
1,012,000
90,000
90,000
1,552,421
1,505,167
1,505,167
241,000
241,000
241,000
6,700
6,700
6,700
140,000
140,000
140,000
270,000
270,000
270,000
1,616,000
1,616,000
1,616,000
15,000
15,000
15,000
0
0
0
10,571,293
4,776,149
4,776,149
5,105,114
5,105,114
690,031
690,031
2,907,870
2,825,105
2,825,105
0
0
0
10,244,653
4,592,287
4,592,287
4,902,889
4,902,889
749,476
749,476
2,997,362
2,913,514
2,913,514
0
0
0
10,733,978
4,857,120
4,857,120
5,113,439
5,113,439
763,419
763,419
3,131,357
3,046,748
3,046,748
0
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0111
0111
0111
0111
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
2 - 56
104
24900
15600
10600
10700
Office of the Prime Minister
Community Consultative
Office for Community
Office of the Prime Minis
Cabinet of the Prime Min
Gender Equality Agency
Community Consultative Council
Office for Community
Office of the Prime Minister
The Cabinet of Prime Minister
4
4
593
7
7
107
107
75
75
21
35,511
35,511
4,144,331
43,335
43,335
921,031
921,031
378,914
378,914
124,729
47,254
47,254
3,739,108
30,893
30,893
883,289
883,289
1,397,025
1,397,025
39,594
5,708,670
82,765
82,765
15,230,357
1,275,928
1,275,928
2,043,912
2,043,912
1,803,570
1,803,570
196,873
1,495,000
1,200,000
1,200,000
215,000
215,000
30,000
143,248
1,700
1,700
24,592
24,592
27,631
27,631
2,550
83,848
83,848
14,732,848
1,285,726
1,285,726
2,207,954
2,207,954
1,823,015
1,823,015
216,621
84,609
84,609
15,392,829
1,289,283
1,289,283
2,490,314
2,490,314
1,938,326
1,938,326
228,047
35,511
35,511
3,982,463
43,335
43,335
921,031
921,031
378,914
378,914
124,729
161,868
47,254
47,254
3,578,422
30,893
30,893
883,289
883,289
1,397,025
1,397,025
39,594
160,686 143,248
1,700
1,700
24,592
24,592
27,631
27,631
2,550
1,495,000
1,200,000
1,200,000
215,000
215,000
30,000
5,708,670 0
82,765
82,765
14,907,803
1,275,928
1,275,928
2,043,912
2,043,912
1,803,570
1,803,570
196,873
322,554
83,848
83,848
14,410,304
1,285,726
1,285,726
2,207,954
2,207,954
1,823,015
1,823,015
216,621
322,544
84,609
84,609
15,070,285
1,289,283
1,289,283
2,490,314
2,490,314
1,938,326
1,938,326
228,047
322,544
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0111
0133
0111
0111
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0 0 0 0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0 0 0 0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
3 - 56
15300
25300
31100
40800
12400
The Office of the Languag
Kosovo Security Counci
Kosova Veterinary and Fo
Kosovo Statistical Offic
Kosovo Protection Agenc
Gender Equality Agency
The Office of the Language Commissioner
Kosovo Security Council
Kosova Veterinary and Food Services
Statistical Services
21
8
8
26
26
181
181
159
159
9
124,729
59,435
59,435
175,252
175,252
1,350,811
1,350,811
1,039,239
1,039,239
51,585
39,594
61,352
61,352
103,332
103,332
778,060
778,060
422,960
422,960
22,603
5,708,670
5,708,670
196,873
172,487
172,487
283,984
283,984
7,895,341
7,895,341
1,484,074
1,484,074
74,188
30,000
50,000
50,000
2,550
1,700
1,700
5,400
5,400
57,800
57,800
21,875
21,875
216,621
192,750
192,750
322,747
322,747
7,087,519
7,087,519
1,479,534
1,479,534
116,981
228,047
207,132
207,132
334,789
334,789
7,213,468
7,213,468
1,560,955
1,560,955
130,515
124,729
59,435
59,435
175,252
175,252
1,188,943
1,188,943
1,039,239
1,039,239
51,585
161,868
161,868
39,594
61,352
61,352
103,332
103,332
617,374
617,374
422,960
422,960
22,603
160,686
160,686
2,550
1,700
1,700
5,400
5,400
57,800
57,800
21,875
21,875
30,000
50,000
50,000
5,708,670
5,708,670
0
0
196,873
172,487
172,487
283,984
283,984
7,572,787
7,572,787
1,484,074
1,484,074
74,188
322,554
322,554
216,621
192,750
192,750
322,747
322,747
6,764,976
6,764,976
1,479,534
1,479,534
116,981
322,544
322,544
228,047
207,132
207,132
334,789
334,789
6,890,924
6,890,924
1,560,955
1,560,955
130,515
322,544
322,544
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0412
0111
0220
0421
0132
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
4 - 56
201
26400
10800
10900
11000
11100
Ministry of Finance
Budget Departament
Department for Regional
Economic Policy Departm
Internal Auditing
Kosovo Protection Agency for Radion and N
Budget Departament
Department for Regional and European Integ
Economic Policy Department
Internal Auditing
9
1,801
38
38
5
5
10
10
8
8
51,585
15,016,572
299,963
299,963
31,072
31,072
86,625
86,625
104,260
104,260
22,603
6,596,366
23,503
23,503
10,227
10,227
8,050
8,050
8,370
8,370
9,864,754
74,188
35,192,284
323,466
323,466
41,299
41,299
94,675
94,675
112,630
112,630
3,226,000 488,592
116,981
95,526,733
415,638
415,638
50,053
50,053
112,850
112,850
119,928
119,928
130,515
83,303,019
427,381
427,381
51,249
51,249
115,995
115,995
123,275
123,275
51,585
15,016,572
299,963
299,963
31,072
31,072
86,625
86,625
104,260
104,260
22,603
6,596,366
23,503
23,503
10,227
10,227
8,050
8,050
8,370
8,370
488,592 3,226,000 9,864,754 0
74,188
35,192,284
323,466
323,466
41,299
41,299
94,675
94,675
112,630
112,630
0
116,981
95,526,733
415,638
415,638
50,053
50,053
112,850
112,850
119,928
119,928
0
130,515
83,303,019
427,381
427,381
51,249
51,249
115,995
115,995
123,275
123,275
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0560
0112
0112
0112
0112
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0 0 0 0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0 0 0 0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
5 - 56
11200
21000
11600
11700
21100
Treasury
Legal Office
Tax Administration
Kosovo Council of Finan
Office of Public Commun
Treasury
Legal Office
Tax Administration
Kosovo Council of Financial Reporting
Office of Public Communication
79
79
9
9
826
826
5
5
4
4
524,188
524,188
40,744
40,744
7,037,469
7,037,469
54,504
54,504
31,489
31,489
1,177,873
1,177,873
6,652
6,652
1,838,597
1,838,597
5,420
5,420
5,108
5,108
4,300,000
4,300,000
2,720,000
2,720,000
6,002,061
6,002,061
47,396
47,396
11,764,638
11,764,638
59,924
59,924
36,597
36,597
168,572
168,572
5,860,281
5,860,281
51,565
51,565
12,855,061
12,855,061
69,845
69,845
40,022
40,022
5,878,354
5,878,354
52,913
52,913
11,890,565
11,890,565
71,779
71,779
41,070
41,070
524,188
524,188
40,744
40,744
7,037,469
7,037,469
54,504
54,504
31,489
31,489
1,177,873
1,177,873
6,652
6,652
1,838,597
1,838,597
5,420
5,420
5,108
5,108
168,572
168,572
4,300,000
4,300,000
2,720,000
2,720,000
0
0
0
0
6,002,061
6,002,061
47,396
47,396
11,764,638
11,764,638
59,924
59,924
36,597
36,597
0
0
0
0
5,860,281
5,860,281
51,565
51,565
12,855,061
12,855,061
69,845
69,845
40,022
40,022
0
0
0
0
5,878,354
5,878,354
52,913
52,913
11,890,565
11,890,565
71,779
71,779
41,070
41,070
0
0
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0112
0112
0112
0112
0133
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
6 - 56
12000
21810
23600
13300
24800
Central Harmonization Un
Unit PPP
Department of the Proper
Kosovo Customs
Consulting Services
Central Harmonization Unit
Unit PPP
Department of the Property Tax
Offices for Tax Collection/Kosovo Customs
Consulting Services
13
13
11
11
16
16
642
642
135,450
135,450
81,522
81,522
107,625
107,625
5,423,313
5,423,313
9,267
9,267
12,680
12,680
10,691
10,691
2,294,963
2,294,963
36,010
36,010
1,145,000
1,145,000
144,717
144,717
94,202
94,202
118,316
118,316
9,056,651
9,056,651
36,010
36,010
193,375
193,375
159,449
159,449
103,380
103,380
128,109
128,109
10,146,120
10,146,120
36,010
36,010
163,956
163,956
106,102
106,102
131,633
131,633
10,339,860
10,339,860
36,010
36,010
135,450
135,450
81,522
81,522
107,625
107,625
5,423,313
5,423,313
9,267
9,267
12,680
12,680
10,691
10,691
2,294,963
2,294,963
36,010
36,010
193,375
193,375
1,145,000
1,145,000
0
0
144,717
144,717
94,202
94,202
118,316
118,316
9,056,651
9,056,651
36,010
36,010
0
0
159,449
159,449
103,380
103,380
128,109
128,109
10,146,120
10,146,120
36,010
36,010
0
0
163,956
163,956
106,102
106,102
131,633
131,633
10,339,860
10,339,860
36,010
36,010
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0112
0133
0112
0112
0133
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
7 - 56
30900
26300
26600
26700
26500
Financial Intelligence Uni
Central Procurement Age
Office of Budget and Fina
Office of Procurement
Department of Informatio
Financial Intelligence Unit
Central Procurement Agency
Office of Budget and Finance
Office of Procurement
Department of Information Technology
21
21
21
21
7
7
3
3
16
16
223,395
223,395
96,984
96,984
52,113
52,113
21,728
21,728
146,096
146,096
195,658
195,658
57,352
57,352
8,827
8,827
4,009
4,009
9,526
9,526
30,000
30,000
460,528
460,528
157,396
157,396
60,940
60,940
25,737
25,737
155,622
155,622
11,475
11,475
3,060
3,060
483,950
483,950
167,573
167,573
65,675
65,675
28,104
28,104
190,788
190,788
491,356
491,356
170,788
170,788
67,382
67,382
28,828
28,828
196,227
196,227
223,395
223,395
96,984
96,984
52,113
52,113
21,728
21,728
146,096
146,096
195,658
195,658
57,352
57,352
8,827
8,827
4,009
4,009
9,526
9,526
11,475
11,475
3,060
3,060
30,000
30,000
0
0
460,528
460,528
157,396
157,396
60,940
60,940
25,737
25,737
155,622
155,622
0
0
483,950
483,950
167,573
167,573
65,675
65,675
28,104
28,104
190,788
190,788
0
0
491,356
491,356
170,788
170,788
67,382
67,382
28,828
28,828
196,227
196,227
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0112
0133
0133
0133
0133
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
8 - 56
28900
29800
29900
28800
11301
Contingencies at the Min
State Aid Department
Fiscal Policy and Financi
Contingency Of Developm
Central Administration S
Contingencies at the Ministry of FInance
State Aid Department
Fiscal Policy and Financial Markets Departm
Contingency Of Development Reserve
Central Administration
7
7
8
8
52
35
31,954
31,954
48,690
48,690
437,387
270,596
6,008
6,008
7,500
7,500
860,075
778,812
0
0
1,669,754
1,669,754
3,000,000
3,000,000
37,962
37,962
56,190
56,190
0
0
3,305,326
3,057,272
3,000,000
3,000,000
226,000
226,000
112,110
112,110
10,896,731
10,896,731
41,225
41,225
58,138
58,138
47,660,000
47,660,000
5,786,238
5,513,694
14,966,255
14,966,255
42,282
42,282
59,658
59,658
30,039,627
30,039,627
7,810,474
7,532,193
31,954
31,954
48,690
48,690
437,387
270,596
6,008
6,008
7,500
7,500
860,075
778,812
112,110
112,110
3,000,000
3,000,000
226,000
226,000
0
0
1,669,754
1,669,754
0
0
0
0
3,000,000
3,000,000
37,962
37,962
56,190
56,190
0
0
3,305,326
3,057,272
0
0
0
0
10,896,731
10,896,731
41,225
41,225
58,138
58,138
47,660,000
47,660,000
5,786,238
5,513,694
0
0
0
0
14,966,255
14,966,255
42,282
42,282
59,658
59,658
30,039,627
30,039,627
7,810,474
7,532,193
0
0
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0112
0411
0112
0112
0133
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
9 - 56
202
11401
12100
12300
90100
15000
Ministry of Public Services
Civil Services Administra
Engineering and Building
Kosovo Institute for Publ
Departament for NGO Re
Minister Office
Civil Services Administration
Engineering and Building Management
Public Administration Education
Departament for NGO Registration
17
277
13
13
68
68
19
19
13
13
166,791
2,162,149
99,237
99,237
531,266
531,266
150,181
150,181
87,773
87,773
81,263
5,762,352
5,000
5,000
1,400,000
1,400,000
80,852
80,852
3,000
3,000
10,910,000
9,210,000
9,210,000
248,054
21,784,100
104,237
104,237
14,024,865
14,024,865
237,533
237,533
90,773
90,773
2,949,600
2,883,600
2,883,600
6,500
6,500
272,544
22,876,523
104,237
104,237
14,922,849
14,922,849
237,533
237,533
90,773
90,773
278,281
23,597,834
104,237
104,237
15,332,849
15,332,849
237,533
237,533
90,773
90,773
166,791
2,162,149
99,237
99,237
531,266
531,266
150,181
150,181
87,773
87,773
81,263
5,762,352
5,000
5,000
1,400,000
1,400,000
80,852
80,852
3,000
3,000
2,949,600
2,883,600
2,883,600
6,500
6,500
10,910,000
9,210,000
9,210,000
0
0
0
248,054
21,784,100
104,237
104,237
14,024,865
14,024,865
237,533
237,533
90,773
90,773
0
0
0
272,544
22,876,523
104,237
104,237
14,922,849
14,922,849
237,533
237,533
90,773
90,773
0
0
0
278,281
23,597,834
104,237
104,237
15,332,849
15,332,849
237,533
237,533
90,773
90,773
0
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0112
0131
0133
0950
0160
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
0
0
0
0
0
0
0
0
0
0
0
0
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
10 - 56
203
12600
20300
11302
11402
40100
Ministry of Agriculture, Forestry and
Information Society Agen
Dep.of Management in Pu
Central Administration S
Department of Agricultur
Information Society Agency
Dep.of Management in Public Administration
Department of Finance and Common Service
Office of the Minister
Department of Agricultural Policies and Mar
65
65
7
7
92
82
10
398
19
19
578,963
578,963
49,990
49,990
664,739
545,467
119,272
2,467,297
135,044
135,044
3,928,500
3,928,500
5,000
5,000
340,000
280,000
60,000
3,363,681
613,016
613,016
1,200,000
1,200,000
500,000
500,000
4,350,000
1,187,332
1,187,332
5,766,963
5,766,963
554,990
554,990
1,004,739
825,467
179,272
57,793,660
27,333,735
27,333,735
47,477,022
25,398,343
25,398,343
59,500
59,500
135,660
5,989,139
5,989,139
514,990
514,990
1,017,002
837,730
179,272
57,853,234
25,935,553
25,935,553
6,360,450
6,360,450
454,990
454,990
1,017,002
837,730
179,272
58,303,458
27,136,308
27,136,308
578,963
578,963
49,990
49,990
664,739
545,467
119,272
2,467,297
135,044
135,044
3,928,500
3,928,500
5,000
5,000
340,000
280,000
60,000
2,643,681
613,016
613,016
59,500
59,500
132,960 43,246,314
21,719,292
21,719,292
1,200,000
1,200,000
500,000
500,000
4,350,000
1,187,332
1,187,332
0
0
0
0
0
0
0
5,766,963
5,766,963
554,990
554,990
1,004,739
825,467
179,272
52,840,252
23,654,684
23,654,684
0
0
0
0
0
0
0
5,989,139
5,989,139
514,990
514,990
1,017,002
837,730
179,272
54,220,234
22,985,553
22,985,553
0
0
0
0
0
0
0
6,360,450
6,360,450
454,990
454,990
1,017,002
837,730
179,272
54,869,825
24,186,308
24,186,308
0
0
0
0
0
0
0
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Government Grants
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
Own Sources
0133
0132
0133
0133
0421
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
Financing by Borrowing
720,000 2,700 4,230,708
3,679,051
3,679,051
0
0
0
0
0
0
0
0
0
0
0
4,953,408
3,679,051
3,679,051
0
0
0
0
3,633,000
2,950,000
2,950,000
0
0
0
0
3,433,633
2,950,000
2,950,000
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
Revenue from PAK
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-
30-10-2017, 10:56 AM
Kosovo Budget for year Table 3.1: Central Budget (in euro)
Expend.
Total:
CapitalExpenditures
Employeesfor
year
2018
Wagesand
Salaries
Goodsand
Services
UtilitiesExpenditures
Subsidiesand
Transfers
Reservs
Ministries/Institutions
Programs Sub-ProgramsCodProgSub.
CodOrg.
Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS)
Estim.
Total:
Estim.
Total:2018 2019 2020
2018
Source ofFunds
CodeFunct
11 - 56
40300
40400
40600
45800
21700
Kosovo Forest Authority
Department of Technical
Department of Public For
Department of Viticulture
Human Rights Office
Kosovo Forest Authority
Department of Technical Advisory Services
Department of Public Forests and Forest Lan
Department of Viticulture and Vinery
Human Rights Office
158
158
20
20
7
7
11
11
4
4
839,534
839,534
113,216
113,216
47,521
47,521
69,710
69,710