REGULATION NO. 1999/16
UNMIK/REG/1999/16
6 November 1999
The Special Representative of the Secretary-General,
Pursuant to the authority given to him under United Nations
Security Council Resolution 1244 (1999) of 10 June 1999,
Taking into account United Nations Interim
Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999
on the Authority of the Interim Administration in Kosovo,
For the purposes of establishing the Central Fiscal
Authority in Kosovo and other related matters,
Hereby promulgates the following:
Section 1
The Central Fiscal Authority, acting under the
authority of the Special Representative of the Secretary-General, is responsible for the overall financial management of the
Kosovo Budget and the budgets under the responsibility of the municipalities,
which together form the Kosovo Consolidated Budget. This budget will be developed, adopted and executed separately
from the budget of the United Nations Interim Administration Mission in Kosovo
(UNMIK) that is adopted by the General Assembly of the United Nations.
Section 2
2.1 The Central
Fiscal Authority, having consulted the responsible central and municipal
spending authorities, shall make recommendations to the Special Representative
of the Secretary-General concerning:
(a)
Formulation
of an overall fiscal strategy for the Kosovo Consolidated Budget, in the light
of macroeconomic conditions and the effect that fiscal policy may have on
economic conditions;
(b)
Development
of a public revenue and expenditure programme for the Kosovo Consolidated
Budget and formulation of plans for the control and execution of spending under
that revenue and expenditure programme;
(c)
Formulating
policies for the raising and collection of revenues including, but not limited
to, direct and indirect taxes, customs and excise taxes, sales taxes, service
charges and donor contributions;
(d)
Controlling
and executing the raising of revenues and spending under the Kosovo
Consolidated Budget;
(e)
The
establishment of appropriate internal audit arrangements for the Kosovo Consolidated
Budget; and,
(f)
Managing
the bank accounts of the Kosovo Consolidated Fund.
2.2 The
Central Fiscal Authority shall:
(a)
Develop
the Kosovo Consolidated Budget and present this budget to the Special
Representative of the Secretary-General for approval and adoption by
regulation;
(b)
Ensure
that the budgets of the Municipalities are developed, approved and executed by
Municipal Administrators in a manner consistent with assessed macroeconomic
conditions and with the Kosovo Consolidated Budget;
(c)
Record
and report to the Special Representative of the Secretary-General on
expenditures and revenues of the Kosovo Consolidated Budget;
(d)
Arrange
for the establishment of an information technology environment to support the
functions; and
(e)
Perform
any other functions necessary for the above mentioned activities.
Section 3
3.1 The
Special Representative of the Secretary-General shall appoint the Head of the Central
Fiscal Authority who, as chief executive officer under the day to day
supervision of the Deputy Special Representative of the Secretary-General for
Economic Reconstruction, Recovery and Development, shall be responsible for
managing the Central Fiscal Authority and ensuring that the functions entrusted
to it are implemented.
3.2 The
Head of the Central Fiscal Authority shall staff, organize and administer the
Central Fiscal Authority and shall issue administrative instructions and
operating guidelines relating to administration of the Kosovo Consolidated
Budget and on any matters pertaining to the functions of the Central Fiscal
Authority.
Section 4
4.1 Except
as otherwise determined by the Special Representative of the Secretary-General,
the fiscal year is a year of 12 months, starting on first January and ending on
thirty-first December of each calendar year.
4.2 The
Head of the Central Fiscal Authority shall open and maintain one or more bank
accounts for the receipt, custody, payment or transmission of moneys raised or
received relating to the Kosovo Consolidated Budget.
4.3 Moneys
raised or received shall constitute the Kosovo Consolidated Fund, irrespective
of whether such monies are initially received into Cash Payment Offices of the
Public Payment Service of Kosovo or into bank accounts. With regard to moneys received from the UN
Trust Fund for the UN Interim Administration in Kosovo, allocation and
reporting arrangements with regard to the transfer shall be entered into by the
Controller of the United Nations and the Special Representative of the
Secretary-General.
4.4 No
expenditure shall be made from the Kosovo Consolidated Fund except by means of
appropriations contained in a regulation promulgated by the Special
Representative of the Secretary-General.
Section 5
The Special Representative of the Secretary-General
shall ensure that appropriate independent audit arrangements are established
for the Kosovo Consolidated Budget. The
auditors shall report to the Secretary-General.
Section 6
The Head of the Central Fiscal Authority shall
implement non-discriminatory personnel policies designed to ensure that the composition
of the staff of the CFA reflects the multi-ethnic character of communities of
Kosovo.
Section 7
The present regulation shall supersede any provision
in the applicable laws which are inconsistent with it.
Section 8
The Special Representative of the Secretary-General
may issue administrative directions in connection with the implementation of
the present regulation
Section 9
The present regulation shall enter into force on 6
November 1999.
Bernard Kouchner
Special Representative of the Secretary-General