Last update: Saturday, May 25, 2019

Actual expenditures of the Municipality of Fier, January - June 2014 vs. 2013

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Open Data Albania (ODA) has conducted a research on actual expenditures realized from the Municipality of Fier in the first six months of years 2013 and 2014, based on data reported by the Department of Treasury Operations at the Ministry of Finance, found at the portal http://spending.data.al/. ODA has brought to light some indicators, which aim to provide comprehensive information on the major categories of public expenditure performed by the institution of the Municipality of Fier. The grouping of expenses by category is based on the classification suggested by the International Monetary Fund for the Public Finance Statistics .

The aim is to increase transparency in the use of public funds. The methodology used in the proposed classification of transaction is in accordance with Law no. 9936, no. 26.06.2008, "On the budget system management in the Republic of Albania", Article 11, "Budget classifications", in which is provided the economic classification of transactions according to their nature and with the International Accounting Standards (IPSAS 1, articles 46, 112 , 116).

In this study, the term "actual expenditure" refers to the definition used in the International Public Sector Accounting Standard 24 (IFAC, 2013, pg 801) for "actual amounts ", which is described as the amount resulting from the execution of the budget.

This indicator expresses the total value of transactions carried out by the Municipality of Fier for the first six months of 2014 and 2013, based on the report of the Department of Treasury Operations. For 2014, it marks the value of about 330.77 million ALL spent in the first six-months of the year, against 304.98 million ALL in the six-month period of 2013, or 8.5% more.

This indicator presents the total number of transactions carried out by the Municipality of Fier in the first six months of 2014 and the first 6 months of 2013. The following table reflects the total actual expenditure and the number of transactions executed in the Treasury by the Municipality of Fier for the first six months of 2014 versus the first six months of 2013 and the respective changes in percentage.

The table also provides information on the average value of each transaction for the period under consideration, where it is noted that in relation to the number of transactions executed, the value of expenses performed in the first six months of 2014 is lower than that of 2013.

Municipality of Fier, actual expenses first half of 2014 vs. 2013


Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA

Based on the manual for Government Finance Statistics from the International Monetary Fund and the support of the System of National Accounts 2008 (NSA 2008), International Public Sector Accounting Standards and Law no. 9936, date 26.06.2008, "On budget system management in the Republic of Albania", ODA has achieved the classification of expenses incurred in the six main groups according to the economic nature of the transaction: Social support, personnel expenses, operating expenses, investment expenses, court expenses and others.

Fier Municipality Classification actual expenditure under the first half of 2014 and 2013



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


Specifically, for the group "social support", which includes expenses for items such as: disability, invalidity, economic assistance, disabled workers, etc. were paid from the Treasury for the first six months of 2014 about 223.39 million ALL. This is the most important category in all payments executed during this period by the Municipality of Fier, representing 67% of total actual expenditures.
The second most important group is "Personnel expenses", which belongs to the expenses incurred for staff salaries of the Municipality of Fier, diets or bonuses. In the first six months of 2014 these expenses were 57.43 million ALL or 17.36% of the total actual expenditure in the period taken into consideration. For the category "Investment" or capital expenditures, the amount paid by the Municipality of Fier in January-June 2014 was 37.83 million, with a large part of it, about 10 million ALL, paid for "Increase the value of Capital of F.K.  Apollonia".

Other categories, with a relatively smaller weight, are: "Operating expenses", including payments for goods and services such as telephone, internet, mail, stationery, water, transportation, etc. worth 8.47 million ALL; "Court Expenses", which refers to the execution of court decisions in favor of former employees of the Municipality of Fier for 745.7 thousand ALL; and the group "Other", where there are listed items that do not belong to the economic nature of the above groups as food supplies and services for canteens, registration fees to the Registry of Immovable Property, excellent student support, etc. for 2.878 million.

The same classification system was implemented for the actual expenses incurred by the Municipality of Fier in the first six months of 2013. For this period, "social support" was 220.5 million, "Personnel expenses" 44.1 million, "Investments" 30.68 million ALL, "operating expenses" 6.1 million ALL, "Court Expenses" 2,08 million ALL and "Other" 1.4 million ALL.


Right/Left-click to move back up the classification.

Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


The same classification system was implemented for the actual expenses incurred by the Municipality of Fier in the first six months of 2013. For this period, "social support" was 220.5 million, "Personnel expenses" 44.1 million, "Investments" 30.68 million ALL, "operating expenses" 6.1 million ALL, "Court Expenses" 2,08 million ALL and "Other" 1.4 million ALL.


Right/Left-click to move back up the classification.

Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


This indicator provides a comparative analysis between the actual expenditure groups classified by economic nature between the first six months of 2014 versus the first six months of 2013.

The group that had the bigger change in value is "Personnel expenses" with 13.28 million or 30% more in the first six months of 2014 versus the first six months of 2013. Second ranked is the group "Investments" with 7.1 million increase or 23.3%, then comes "social support" with 2.86 million or 1.3% and "operating Expenses" with 2.3 million or 38.22% more. Meanwhile, "Expenses for court decisions" is the only group that has declined in payments executed in the first six months of 2014 versus the first six months of 2013, 1.33 million ALL specifically or 64%.

The chart below presents the changes in value between groups of expenses incurred by economic classification for the first six months of 2014 and first six months of 2013.



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


Change in value of expenses categorized as "Social Support" - 1st 6 months of 2014 vs. 1st 6 months of 2013



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


Change in value of expenses categorized  as "Personnel expenses" - 1st 6 months of 2014 vs. 1st 6 months of 2013



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


Change in value of expenses categorized  as "Investments" - 1st 6 months of 2014 vs. 1st 6 months of 2013



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA

Change in value of expenses categorized  as "Operating expenses" - 1st 6 months of 2014 vs. 1st 6 months of 2013




Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA

Actual expenses incurred in each month

The value of actual expenses incurred in each month during the period January-June 2014 and 2013.



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA


Change in % of the amount of actual expenses incurred in each month during the period January-June between 2014 and 2013 is as follows.



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA




Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA




Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA




Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA



Source: The ministry of Finance and http://spending.data.al/
Processing and comments: ODA

Data on every transaction by value, description and beneficiaries can be accessed through the application Treasury Transactions by clicking 'Municipality of Fier' as budgetary Institution. This categorizing analysis was prepared by three experts of the team of Open Data Albania: Blerta Zilja; Aida Gjika and Aranita Brahaj.



Excel datasets : XML, N3 datasets :
    Contributer: ODA
    Translated by: Viola Qefalia
    Edited by: ODA