Republika e Kosovës - Republika Kosova - Republic of Kosov a Qeveria e Kosovës - Vlada Kosova - Government of Kosov a Ministria e Ekonomisë dhe Financave - Ministarstvo za Privredu i Finansije - Ministry of Economy and Finance. ZILIF LUFI Deputy Director Treasury of Republic of Kosova. IPSAS
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Qeveria e Kosovës - Vlada Kosova - Government of Kosova
Ministria e Ekonomisë dhe Financave - Ministarstvo za Privredu i Finansije - Ministry of Economy and Finance
Deputy DirectorTreasury of Republic of Kosova
Financial Statements Requirements (IPSAS – Cash Based)
Treasury Single Account
Revenue Identification (UNIREF)Content
Under Cash Accounting Methodology: IPSAS through its International Public Sector Accounting Standards Board (IPSASB)
Receipts (Revenues) are recognized once they come under the control of the Government.
Payments (Expenditures) are recognized when they are paid from the Kosova Consolidated Fund bank account.Receipt / Payment Recognition
February 2008 - Polat Renaissance Hotel, Istanbul, Turkey IPSAS through its International Public Sector Accounting Standards Board (IPSASB)
The Government manages expenditures and revenues of all budget organizations through the central Treasury Single Account (TSA)
TSA is a banking arrangement to support cash flow control, cash management and investment planning.
Treasury controls the opening and closing of all bank accounts on behalf of the Kosovo Government.
Sub-accounts are used by Budget Organizations primarily for revenue collections.
Treasury operates sub-accounts for expenditures, trust funds and other deposits.
Revenue sub-account balances are regularly swept to the Treasury main bank account.Treasury Single Account
UNIFIED STANDARD FOR REFERENCE NUMBERS FOR THE COLLECTION OF PUBLIC REVENUESEvery invoice for collection of public revenues must have this reference number supported by barcodes.
The reference number shall facilitate the identification of revenue type under program and budget organization. This identification shall facilitate a more accurate and timely classification and registration in the Kosova Financial Management Information System.Revenue Identification (UNIREF)