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Download (PDF) Republika e Kosovës Republika Kosovo - Republic of Kosovo Kuvendi - Skupština - Assembly ___________________________________________________________________________ Law No. 05/L -046 ON SUPPLEMENTING AND AMENDING THE LAW No. 05/L-001 ON BUDGET OF REPUBLIC OF KOSOVO Assembly of the Republic of Kosovo, Based on Article 65 (1) and (5) of the Constitution of the Republic of Kosovo, Article 25 of Law No. 03 / L-048 on Public Financial Management and Accountability, supplemented and amended by the Law No. 03/L-221, Law No. 04 / L-116 and the Law No.04 / L-194, Adopts LAW ON SUPPLEMENTING AND AMENDING THE LAW No. 05/L-001 ON BUDGET OF REPUBLIC OF KOSOVO Article 1 Purpose With this Law there is supplemented and amended the Law no. 05 / L-001 on the Budget of the Republic of Kosovo. Article 2 Scope The provisions of this Law are binding to all the institutions of the Republic of Kosovo that are treated under this Law. Article 3 1 Definitions 1. Terms used in this Law shall have the following meanings: 1.1. Basic Law – shall mean the Law no. 05/L-001 on Budget of Republic of Kosovo. 2. Other terms used have the meaning specified in the basic Law. Article 4 In Article 12 of the basic Law, there shall be added paragraph 9 as follows: 9. Funds allocated to Contingency and Salaries for the payment of work experience in the economic category "wages and salaries" in the Ministry of Finance, will be transferred by the Ministry to the budget organizations in the same category, in accordance with the decision adopted by the Government of Republic of Kosovo. The Ministry of Finance shall prepare the specification of appropriations by sub-programs of budget organizations in the economic category "wages and salaries". Such transfers are not subject of the limitations on transfers defined in Article 30 of LPFMA and Article 13 of this Law. Article 5 Entry into force This Law shall enter into force on the day of publication in the Official Gazette. Law No.05/L-046 16 July 2015 President of the Assembly of the Republic of Kosovo _______________________________ Kadri VESELI 2 Table 1. Revenues and Expenditures of the General Government 1/ 2015 2015 2016 2017 2018 Description 2013 2014 Budget Review Proj. Proj. Proj. In millions of euros 1. Total revenues 1,329 1,345 1,587 1,535 1,588 1,607 1,625 Tax revenues 1,105 1,141 1,350 1,279 1,318 1,334 1,348 Domestic tax revenues 305.4 303.7 392.6 340.0 362.5 373.4 384.6 Border tax revenues 837.3 871.0 962.2 946.0 942.6 958.3 976.5 Refunds -37.9 -33.5 -41.3 -39.2 -42.3 -43.0 -43.0 One off revenues 0.0 0.0 0.0 25.0 55.0 45.0 30.0 One off revenues from PAK 0.0 0.0 37.0 7.0 0.0 0.0 0.0 Revenues from the liberalisation of the telecom market 0.0 0.0 0.0 15.0 0.0 0.0 0.0 Non tax revenues and OSR 168.4 176.7 195.0 199.0 206.8 209.8 213.2 Non-tax revenues 46.7 47.4 48.8 48.8 49.8 49.8 51.2 Own source revenues 95.0 97.4 114.2 114.2 121.0 124.0 126.0 Municipal level 55.9 61.0 74.2 74.2 80.0 82.0 84.0 Central level 39.1 36.5 40.0 40.0 41.0 42.0 42.0 Concessional fee 2.0 5.3 10.0 10.0 12.0 12.0 12.0 Royalties 24.7 26.5 22.0 26.0 24.0 24.0 24.0 Dividends 43.0 15.0 30.0 30.0 30.0 30.0 30.0 Budget Support 0.0 0.0 0.6 0.6 20.8 20.6 20.6 USAID-G2G 0.0 0.0 0.6 0.6 0.8 0.6 0.6 EU 0.0 0.0 0.0 0.0 20.0 20.0 20.0 Grantet e projekteve 0.0 0.0 0.3 0.0 0.0 0.0 0.0 Donor designated grants 12.6 12.1 11.1 11.1 12.1 12.5 12.8 2. Total expenditures 1,480 1,475 1,693 1,644 1,726 1,741 1,757 Of which: PAK related spending 5.8 5.4 10.2 8.7 7.0 7.0 7.0 Expenditures from the carry foreward OSR 15.2 0.0 0.0 15.0 15.0 15.0 Recurrent 945.5 1,052 1,225 1,177 1,257 1,266 1,279 Wages and Salaries 417.1 485.2 560.1 535.3 562.3 566.7 570.7 Goods and Services 215.5 205.8 221.6 213.4 219.3 219.2 223.8 Subsidies and Transfers 312.9 361.2 438.7 426.2 470.6 474.6 479.6 Social transfers 288.3 339.8 417.0 406.5 461.6 465.6 470.6 Subsidies to POEs 24.6 21.4 21.7 19.7 9.0 9.0 9.0 Reserve 0.0 0.0 5.0 2.5 5.0 5.0 5.0 Net lending -6.0 0.0 0.0 -1.5 -7.7 -10.5 -14.4 of which: loans to POEs 0.0 0.0 0.0 0.0 0.0 0.0 0.0 of which: Repayments by POEs -6.0 0.0 0.0 -1.5 -7.7 -10.5 -14.4 Capital Expenditures 529.2 411.4 457.0 457.6 464.5 473.9 479.7 Expenditures of donor designated grants 11.2 11.5 11.0 11.0 12.2 12.5 12.9 3. Primary balance -151.1 -130.1 -106.5 -109.8 -138.6 -134.9 -132.5 Interest payments -11.5 -12.5 -17.4 -17.4 -21.6 -23.1 -23.1 4. Overall balance (as per fiscal rule) -156.8 -122.5 -113.9 -118.7 -138.1 -135.9 -133.5 5. Overall balance -162.5 -142.5 -124.0 -127.2 -160.2 -158.0 -155.6 6. Financing -162.5 -142.5 -124.0 -127.2 -160.2 -158.0 -155.6 Financing from borrowing 83.8 112.1 168.6 238.6 214.2 149.4 115.8 Domestic financing 171.9 154.8 62.6 -4.1 111.7 168.3 159.2 One off financing 26.3 2.3 0.0 65.6 80.0 80.0 80.0 Change in other financial assets -0.6 -3.3 -40.3 -41.9 -31.5 -14.7 0.0 Change is stock of OSR 9.7 -4.3 10.2 1.6 4.1 4.1 5.1 Change in Bank Balances 57.3 57.8 -3.3 -109.3 -40.8 -1.0 -25.9 7. Balance of KCF 158.8 101.0 104.3 210.3 251.1 252.2 278.0 of which: ELA 46.0 46.0 46.0 46.0 46.0 46.0 46.0 1/ Apart from the financing part, fiscal projections for the years 2016 to 2018 reflect estimates for these years as presented in the MTEF 2016-2018 Kosovo Budget Review for 2015 Table 2: Summary appropriation (In euro) Budget Review 2015 Employment Employment Wages and Goods and Subsidies and Budget Review Utilities Capital Outlays Reserves Total Budget 2015 Salaries Services Transfers 2015 Budgets - 3.1 - Central Level Budget Organisations 37,933 37,936 285,933,795 147,549,776 15,137,867 415,882,420 337,550,453 2,454,133 1,204,508,444 3.1.A. Kosovo Private Agency 258 258 3,886,391 4,503,505 98,000 90,000 80,000 - 8,657,896 4.1- Budget Organisations, Municipalities 43,761 43,761 245,430,446 36,297,411 9,781,651 10,276,068 119,934,934 - 421,720,510 Total: 81,952 81,955 535,250,632 188,350,692 25,017,518 426,248,488 457,565,387 2,454,133 1,634,886,850 From: Central level 1,213,166,340 Local level 421,720,510 Total General Government Budget: 1,634,886,850 Kosovo Budget for year 2015 Table 3.1:The Revised Budget for Central Level (in euro) Cod Cod. Func. Employees Wages Goods Utilities Subsidies Capital Reserves Expend. Ministries/ Programs Sub-Programs Source of Org Prog Code for and and Expenditures and Expenditures 2015 Institutions Funds year Salaries Services Transfers 2015 2015 Total: 101 000 Assembly 348 6,250,642 1,578,759 241,000 100,000 473,040 8,643,441 Government Grants 6,250,642 1,578,759 241,000 100,000 473,040 8,643,441 Own Sources Financing by Borrowing 001 Assembly Members 121 3,812,625 523,982 100,000 4,436,607 Government Grants 3,812,625 523,982 100,000 4,436,607 Own Sources Financing by Borrowing 101 0111 Assembly Members 121 3,812,625 523,982 100,000 4,436,607 Government Grants 3,812,625 523,982 100,000 4,436,607 Own Sources Financing by Borrowing 002 Assembly Staff/ Administration 185 1,838,017 994,777 241,000 473,040 3,546,834 Government Grants 1,838,017 994,777 241,000 473,040 3,546,834 Own Sources Financing by Borrowing 102 0111 Assembly Staff/ Administration 185 1,838,017 994,777 241,000 473,040 3,546,834 Government Grants 1,838,017 994,777 241,000 473,040 3,546,834 Own Sources Financing by Borrowing 006 Politicial Suport Staff 42 600,000 60,000 660,000 Government Grants 600,000 60,000 660,000 Own Sources Financing by Borrowing 158 0111 Politicial Suport Staff 42 600,000 60,000 660,000 Government Grants 600,000 60,000 660,000 Own Sources Financing by Borrowing 102 000 Office of the President 70 714,496 770,421 18,700 70,000 80,000 1,653,617 Government Grants 714,496 770,421 18,700 70,000 80,000 1,653,617 Own Sources Financing by Borrowing 010 Office of the President 66 680,046 723,167 18,700 70,000 80,000 1,571,913 Government Grants 680,046 723,167 18,700 70,000 80,000 1,571,913 Own Sources Financing by Borrowing 105 0111 Office of the President 66 680,046 723,167 18,700 70,000 80,000 1,571,913 Government Grants 680,046 723,167 18,700 70,000 80,000 1,571,913 Own Sources Financing by Borrowing 011 Community Consultative Counci 4 34,450 47,254 81,704 Government Grants 34,450 47,254 81,704 Own Sources Financing by Borrowing 249 0111 Community Consultative Council 4 34,450 47,254 81,704 Government Grants 34,450 47,254 81,704 Own Sources Financing by Borrowing 104 000 Office of the Prime Minister 649 4,254,581 3,159,627 184,133 1,455,000 3,111,694 12,165,035 Government Grants 4,092,723 2,967,851 184,133 1,455,000 3,111,694 11,811,401 Own Sources 161,858 191,776 353,634 Financing by Borrowing 27-07-2015, 14:43 PM Sistemi i Zhvillimit dhe Menaxhimit te Buxhetit SZHMB (Budget Development Management System BDMS) 1 - 43 Kosovo Budget for year 2015 Table 3.1:The Revised Budget for Central Level (in euro) Cod Cod.
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