REPUBLIC OF SERBIA

REPORT

ON MATERIAL COSTS EXPENDITURE

FROM JANUARY TO DECEMBER 2001

Table 2

Number	Material Expenses According to Use	Izvr{ewe
1.	2.	3.
	ITEM 5 – MATERIAL EXPENSES
5.1.	COMPENSATION FOR MEALS DURING WORKING HOURS	664.951
5.2.	COMPENSATION FOR TRANSPORTATION TO AND FROM WORK	383.587
5.3.	TEMPORARY CONTRACTS	574.235
5.5.	OFFICE SUPPLIES	19.019
5.13.	INSURANCE COSTS
5.14.	PERIODICALS AND PROFESSIONAL BOOKS	1.334.265
5.15.1	POSTAL AND TELEPHONE EXPENSES	4.636.157
5.15.2	CELLULAR TELEPHONE EXPENSES	431.220
5.19.	TRAVEL EXPENSES	72.480
5.20.	ZOP COMMISSION EXPENSES	873.047
5.22.	RESERVE ASSETS	4.348.822
5.22.1	Incentive payments to employees	2.186.582
5.22.2	Employees’ solidarity fund expenses	50.120
5.22.3	Translation expenses	157.685
5.22.4	Authorial fees	4.394
5.22.5	Non-production service expenses	97.871
5.22.6	Advertising expenses	113.490
5.22.7	Printing expenses	900.000
5.22.8	Small inventory item expenses	21.373
5.22.9	Cellular telephone acquisition expenses	36.864
5.22.10	Work clothing acquisition expenses	768.197
5.22.11	Other expenses	12.246
	TOTAL ITEM 5	13.337.783
	ITEM 7 – MATERIAL EXPENSES
7.19.1	ALLOWANCES PER DIEM	15.691.471
7.19.2	HOTEL ACCOMODATION	2.163.164
7.19.4	COSTS FOR OWN CAR USERS	37.071.647
7.19.5	COMPENSATION FOR PUBLIC TRANSPORTATION TICKETS	199.580
7.22.	RESERVE ASSETS	3.815.321
	TOTAL ITEM 7	58.941.183
	TOTAL (5+7)	72.278.966

Assets used by the National Assembly of the Republic of Serbia in its work in 2001 are regulated by Article 7 of the Act on the Budget of the Republic of Serbia for 2001 (“Official Gazette of the Republic of Serbia”, number 21/00) within Section 2, and are planned to amount to 180.000.000 dinars.

According to Article 35a of the Act on Public Revenues and Public Expenditures (“Official Gazette of the Republic of Serbia”, nos. 76/91, 18/93, 22/93, 37/93, 45/94, 42/98, 54/99 and 22/01), the National Assembly was obliged to, on the basis of thus planned budgetary assets, create a Proposal of its annual financial plan of revenues and expenditures, expressing assets and revenues in more detail according to their use. After the proposal of this plan was given a positive evaluation by the Ministry of Finance, the Government of the Republic of Serbia approved it.

According to the Act on the Budget of the Republic of Serbia for 2001, and in conformity to the Annual Financial Plan of Revenues and Expenditures, the working assets of the National Assembly were planned as follows:

Item 4 – (Employees’) Salaries 15.500.000 dinars

Item 5 – Material Expenses 23.000.000 dinars

Item 6 – (Deputies’) Salaries 75.000.000 dinars

Item 7 – Deputies’ Material (Travel) Expenses 62.000.000 dinars

Item 8 – Special Purposes 4.500.000 dinars

Item 4 – (Employees’) SALARIES

- Assets for employees’ salaries were planned to comprise an amount of 15.500.000 dinars and include payment of salaries to 70 employees.

- From January to December, 16.464.039 dinars were used for this purpose, or 106,2%, while a total of 16.392.767 dinars was transferred to the National Assembly’s account from the Budget.

- The calculation and payment of salaries were performed in accordance with current regulations as follows:

1) Salaries for December 2000 and January and February 2001 were calculated and paid using:

- Coefficients from the Act on Salaries in Government Bodies, increased by 25% on the basis of a decision of the Administrative Committee (1996) and by a further 20% on the basis of a Government Conclusion (2000), and using

- a base rate of 550,00 dinars in accordance with the Government Conclusion (2000), where the total amount of the salary was increased by another 30% (1997 Government Conclusion).

2) Salaries for March and April: according to a base rate increased by 10% of 605,00 dinars, in accordance with a Government Conclusion of 6 April 2001.

3) Salary for May (paid out in June) was paid in accordance with regulations that came into effect on 1 June 2001 – according to the gross principle.

Elements for calculating salaries were as follows:

- Gross base rate for salary calculation – 1.128,40 dinars;

- Salary supplement as reimbursement for holidays – 1.077,00 dinars gross (750,00 dinars net);Salary supplement for meals during working hours – 1.675,00 dinars gross (1.168,00 dinars net).

4) In July 2001, two important Acts came into effect:

- The Act on Salaries in State Bodies and Public Services (“Official Gazette of the Republic of Serbia”, number 34/01), and

- The Decree on Coefficients for the Calculation and Payment of Persons Nominated and Appointed To and Employed By State Bodies (“Official Gazette of the Republic of Serbia, number 45/01).

According to the Decree on Coefficients for the Calculation and Payment of Persons Nominated and Appointed To and Employed By State Bodies, the National Assembly’s appropriate service passed certificates on the height of coefficients for the calculation and payment of salaries for every appointed person and every employee in the National Assembly’s service.

According to Article 71 of the Rules of Procedure of the National Assembly of the Republic of Serbia, Article 3 Paragraph 2 of the Act on Salaries in Government Bodies and Public Services and Articles 2 to 5 of the Decree on Coefficients for the Calculation and Payment of Persons Nominated and Appointed To and Employed By State Bodies, the Administrative Committee of the National Assembly passed a Decision on the height of the base rate for the calculation and payment of salaries for persons nominated and appointed to and employed by the Service of the National Assembly for the months of June and July 2001, as follows:

1) For the payment of June’s salary:

- For nominated and appointed persons and employees with the highest professional qualifications – 1.128,00 dinars gross (787,00 dinars net);

- For employees with intermediate and higher professional qualifications – 1.300,00 dinars gross (907,00 dinars net).

2) For the payment of July’s salary:

- For nominated and appointed persons and employees with the highest professional qualifications – 1.195,68 dinars gross (833,38 dinars net);

- For employees with intermediate and higher professional qualifications – 1.378,00 dinars gross (960,46 dinars net).

5) Salaries for the months of August, September, October, November and December were paid according to base rates determined for the payment of July’s salary.

Item 5 – MATERIAL EXPENSES

Assets to the amount of 23.000.000 dinars were planned for material expenses, while from January to December 13.337.783 dinars were spent, or 58,0% of the total planned.

A total of 16.521.800 dinars were transferred to the National Assembly’s account from the Budget.

The structure of material expenses, according to the Annual Financial Plan and actual asset expenditure, is made up of:

5.1 Compensation for meals during working hours

Assets to the amount of 1.100.000 dinars were planned for these purposes, while 654.951 dinars, or 60,5% of the total planned, were spent in the period mentioned.

Assets expended were used for payments of compensation for meals during working hours to 70 employees of the Service and 83 Deputies permanently employed by the National Assembly.

The compensation was paid out in accordance with current regulations, i.e. to the amount of 25% of the average monthly net salary per employee in Serbia according to the latest published statistical data, and followed the growth of salaries across the economy. The following amounts were paid out in 2001:

- For 2000 – for December, 820,75 dinars

- For 2001 – for January 957,00 dinars, February 934,75 dinars, March 1057,00 dinars, April 1049,57 dinars.

As for May, the compensation for meals during office hours is a supplement to the salary, and as such is paid out as its constituent part.

5.2. Compensation for Transportation To and From Work

Assets to the amount of 500.000 dinars were planned for these purposes, while a total of 383.587 dinars, or 76,7% of plan, were expended.

Compensation for transportation was paid out in cash, the amount being equal to the price of a monthly public transportation ticket – 325,00 dinars before and 520,00 dinars after 10 November 2001.

5.3. Temporary Contracts

Assets to the amount of 550.000 dinars were planned for these purposes, while a total of 574.000 dinars, or 104,4% of plan, was expended.

Fees according to temporary contracts were paid to persons who performed administrative duties, made Deputies’ identity cards and were employed as translators by the Assembly.

Temporary contracts were also used to pay out incentive payments to those employees of the Republic Bodies’ Joint Affairs Directorate who were engaged in performing duties for the National Assembly.

5.5. Office Supplies

Assets to the amount of 1.200.000 dinars were planned for these purposes, of which 19.019 dinars, or 1,6% of the planned amount, were spent.

These expenses mainly comprise the acquisition of various forms used to pay National Assembly dues.

5.13. Insurance Expenses

Assets to the amount of 500.000 dinars were planned for these purposes, and comprise payments of insurance premiums for 70 employees and 250 Deputies.

5.14. Periodicals and Professional Books

Assets to the amount of 2.000.000 dinars were planned for these purposes, of which 1.334.265 dinars, or 66,7% of the planned amount, were spent.

These expenses comprise annual subscriptions for newspapers, magazines, professional periodicals and books approved by the Service and used by the Deputies in their work. These include: official gazettes, official journals, various items of legislation, acquisition of daily and monthly periodicals.

5.15.1. Postal and Telephone Expenses

Assets to the amount of 3.600.000 dinars were planned for these purposes, while 4.636.157 dinars, or 128,8% of the planned amount, were spent.

The National Assembly of the Republic of Serbia uses 167 direct telephone lines in its work; the frequency of their use was significantly increased due to the large number of National Assembly sittings.

5.15.2. Cellular Telephone Expenses

Assets to the amount of 600.000 dinars were planned for these purposes, while a total of 431.220 dinars, or 71,9% of the amount planned, was spent.

The National Assembly uses 15 cellular telephones in its work; 8 of them operate on a post-paid basis, and 7 on a pre-paid basis.

Rights of cellular telephone use, as well as limited charges that may be borne by the National Assembly, are regulated by the Decision of the Administrative Committee of the National Assembly on the Use of Official Telephones on the Premises of the National Assembly of the Republic of Serbia of 22 March 2001.

5.19. Travel Expenses

Assets to the amount of 950.000 dinars were planned for these purposes, while a total of 72.480 dinars, or 7,6% of plan, was spent.

These expenses cover paid travel expenses (daily allowances, food and hotel expenses) for business trips, as well as calculated taxes and contributions for amounts over the non-taxable part of the daily allowances.

5.20. ZOP Commission Expenses

Assets to the amount of 1.900.000 dinars were planned for these purposes, while 873.047 dinars, or 45,9% of plan, were spent.

According to prescribed rates, the Internal Payment Service (ZOP) charged a commission fee for the exchange of financial assets, as well as a tax on financial transactions of 0,3%, which came into effect on 28 April 2001.

5.22. Reserve Assets

Assets to the amount of 10.100.000 dinars were planned for these purposes, while a total of 4.348.822 dinars, or 43,1% of plan, were spent.

The structure of expenditures is made up of all costs incurred during 2001 not included separately in previous items within the financial plan. These are:

1. Expenses for making incentive payments to employees in the National Assembly – 2.186.582 dinars (in accordance with Article 22 of the Act on the Budget of the Republic of Serbia for 2001)

2. Expenses for employees’ solidarity fund where the assets were paid out in cases of protracted or serious illness (in accordance with Article 12 Paragraph 1 Items 1 and 6 of the Special Collective Contract for Government Bodies) – 50.120 dinars

3. Expenses for translation services rendered by persons engaged by the National Assembly during visits of foreign delegations – 157.685 dinars

4. Expenses for authorial fees – 4.394 dinars

5. Expenses for non-productive services – a total of 97.871 dinars, of which:

- Expenses for framing deceased Deputies’ photographs – 1.819 dinars;

- Expenses for creating a catalogue of artworks at the National Assembly – 5.000 dinars;

- Expenses for making art photographs of the National Assembly for the Web site – 10.052 dinars, and

- Expenses for artwork restoration – 81.000 dinars.

6. Advertising expenses – a total of 113.490 dinars, of which:

- Creation of National Assembly Web site – 98.230 dinars

- Expenses for publishing obituaries – 15.260 dinars

7. Expenses for printing services – a total of 900.00 dinars, of which:

- Expenses for making business cards – 36.000 dinars

- Expenses for making a monograph on the National Assembly – 864.000 dinars

8. Expenses for acquiring small inventory items (purchase of room aerials) – 21.373 dinars

9. Expenses for acquiring two cellular telephones – 36.864 dinars

10. Expenses for acquiring work clothing – 768.197 dinars (in accordance with a Decision of the Administrative Committee of 26 July 2001)

11. Other expenses – 12.246 dinars (computer maintenance, volunteer work compensation, state examination expenses, fees)

Within the Annual Financial Plan, assets were also allocated for the implementation of the Act on Salaries of Deputies of the National Assembly of the Republic of Serbia (“Official Gazette of the Republic of Serbia, nos. 7/91, 22/91, 28/91 and 68/91). All rights of Deputies set out in this Act were regulated by decisions of the Administrative Committee of the National Assembly.

According to the Act on Salaries of Deputies, the Deputies have the right to:

- A salary;

- Paid expenses during term of office – Deputies’ supplement

- Free transportation, daily allowances and compensation for lodging expenses, as well as other rights prescribed by this Act.

Item 6 – (Deputies’) SALARIES

Assets to the amount of 75.000.000 dinars were planned for these purposes, while a total of 77.746.406 dinars, or 103,7% of plan, was spent in the period mentioned. A total of 76.050.868 dinars were transferred to the account of the National Assembly from the Budget.

Assets thus planned and expended comprise the payment of salaries for:

- Deputies permanently employed by the National Assembly;

- Deputies with incomes from own jobs:

- Deputies not permanently employed, but having the right to a payment to make up for the difference between their Deputy’s salary and the income they enjoy from their job or pension;

- Deputies from the previous convocation (91 of them) who enjoyed their right to six months of salary from the day their term of office expired (ending on 23 July 2001), and

- Comprise the payment of a flat-rate Deputies’ Supplement, to the amount of 40% of the full amount of Deputies’ salary, representing compensation to the Deputies during their term of office (for all 250 deputies).

From January to December 2001 Deputies’ salaries were paid out in the following fashion:

1) Salaries for December 2000, as well as for January, February, March and April 2001 were paid out in the same way as salaries of National Assembly employees; all increases, both in coefficients and in the base rate were also applied to female Deputies’ salaries.

2) The salary for May 2001 was paid out according to the gross principle and in accordance with the same parameters as used for National Assembly employees.

3) When the Act on Salaries in State Bodies and Public Services, a new method of calculating salaries, supplements, compensations and other payments for elected officials; certificates on the height of coefficients were made for every elected official according to the Act.

The above mentioned Decisions of the Administrative Committee also set base rates for the payment of elected officials’ salaries, of which:

- For June – 2.482,00 dinars gross (1.731,00 dinars net);

- For July – 2.630,92 dinars gross (1.933,75 dinars net).

4) Salaries for August, September, October, November and December were paid out according to the base rate calculated for the payment of June’s salary.

The Administrative Committee of the National Assembly, in accordance with the Conclusion adopted by the Committee for Cooperation with the United Nations Civilian Mission on 25 January 2000 (applicable from 1 February 2000) pertaining to the payment of salaries to employees from the territory of the Autonomous Province of Kosovo and Metohija, adopted a Decision that Deputies elected from constituencies on the territory of AP Kosovo and Metohija living and working in their places of residence in the province have the right to a doubled Deputies’ salary.

In January, the decision that Deputies who fled or were expelled from their place of residence should be paid a monthly compensation for living expenses (in accordance with Article 16 of the Act on Salaries of Deputies) to the amount of at most 300 Deutschmarks (equivalent value in dinars), starting from 15 June 1999 (for Deputies from the previous convocation).

Assets of 3.791.610 dinars were expended for the implementation of this decision (these expenses are shown under Reserve Assets).

From January to December 2001, 15.829.816 dinars were expended for the payment of flat-rate Deputies’ supplement.

The flat-rate supplement was paid out in the following amounts (40% of a Deputy’s salary): for January and February 4.012,00 dinars, from March to May 4.412,00 dinars, for June 5.954,00 dinars, for July 6.311,00 dinars, and from August to December 6.310,00 dinars.

Also, according to a Decision of the Administrative Committee, a flat-rate supplement was also paid out to employees with intermediate and higher qualifications; 202.153 dinars were expended for these purposes in the period mentioned.

Item 7 – MATERIAL (Travel) EXPENSES

According to the Act on Salaries of Deputies, each Deputy has the right to free transportation, daily allowances and subsidised hotel accommodation during:

- Assembly sessions

- Committee sessions

- Deputies’ Groups’ sessions.

A total of 62.000.000 dinars were transferred to the National Assembly’s account from the Budget.

7.19.1. Daily Allowances

Assets to the amount of 10.000.000 dinars were planned for these purposes, while a total of 15.691.471 dinars, or 156,9% of plan, was spent.

Payment was made according to current regulations – 8% of the average salary in the industry and agriculture sector according to the latest published statistical data.

Daily allowances amounted to 306,00 dinars (from 24. January), 299,00 dinars (from 26 February), 323,00 dinars (from 26 March), 336,00 dinars (from 23 April), 350,00 dinars (from 29 May), 419,00 dinars (from 1 June), 400,00 dinars (from 30 July), 441,00 dinars (from 23 August), 471,00 dinars (from 26 September), 475,00 dinars (from 24 October), 513,00 dinars (from 27 November), and 538,00 dinars (from 28 December).

7.19.2. Hotel Accommodation

Assets to the amount of 8.000.000 dinars were planned for these purposes; 2.163.164 dinars, or 27,0% of plan, were expended.

7.19.3. Costs for Own Car Users

Assets to the amount of 43.000.000 dinars were planned for these purposes; 37.071.647, or 86,2% of plan, were expended.

Compensation for using one’s own car is calculated as the number of kilometres travelled multiplied by 15% of the cost of petrol, and amounted to 5,25 dinars (from 21 December 2000), 5,70 dinars (from 1 April), 5,99 dinars (from 13 June) and 6,74 dinars (from 4 December).

According to regulations that came into effect on 1 June 2001, the Administrative Committee adopted the Decision on Deputies’ Compensations, which defines the rights of deputies to compensation in more detail. The above mentioned rights now make up one unit – Deputies’ Compensation. This Compensation is subject to 20% tax, according to Articles 85 and 86 of the Income Tax Act.

7.19.5. Compensation for Public Transportation Tickets

Assets to the amount of 200.000 dinars were planned for these purposes; 199.580 dinars, or 99,8% of plan, were spent in the period mentioned.

7.22 Reserve Assets

These assets were planned to amount to 800.000 dinars, while 3.815.321 dinars were expended, comprising the following:

- Daily allowance expenses abroad – 23.711 dinars;

- Rent expenses – 3.791.610 dinars.

Item 8 – SPECIAL PURPOSES

Assets for special purposes were planned to amount to 4.500.000 dinars, while 8.525.022 dinars, or 189,4% of plan, were expended.

A total of 4.500.000 dinars were transferred to the National Assembly’s account from the Budget.

The structure of assets expended is made up of:

1. Assets used for the preparation and holding of National Assembly sessions, to the amount of 5.880.722 dinars, of which:

- Parking expenses – 390.673 dinars;

- Expenses for police doctors on duty – 182.421 dinars;

- Meal coupons (according to the Decision of the Administrative Committee) – 5.283.742 dinars, and

- Reserve assets – a total of 23.886 dinars, of which:

- Bio-decoration expenses – 15.250 dinars, and

- Expenses for acquiring work bags – 8.636 dinars.

2. Representation expenses (catering services and drinks delivered to cabinets, committees and other working bodies of the National Assembly) to the amount of 2.644.300 dinars.

From January to December 2001, 52.670 dinars were paid out as reimbursements. Assets for these purposes, to the amount of 53.000 dinars, were transferred to the account of the National Assembly from the Ministry of Finance. Severance payments, to the amount of 77.218 dinars, were also paid out. These assets were transferred to the account of the National Assembly from the Ministry of Justice.

No.	ITEM, OCCUPATION	Co-efficient	Base rate 1.431.43	Contribution 30.3%	Net Salary
1.	Secretary of the National Assembly	21.10	30.060.03	9.108.18	20.951.85
2.	Deputy Secretary	19.10	27.340.31	8.284.11	19.056.20
3.	Assistant Secretary	19.00	27.197.17	8.240.74	18.956.43
4.	Republic Advisor	17.70	25.336.31	7.676.90	17.659.41
5.	Advisor to the National Assembly	15.80	22.616.59	6.852.82	15.763.77
6.	Advisor to the Secretary	14.10	20.183.16	6.115.49	14.067.67
7.	Independent Professional Associate	11.30	16.175.15	4.901.07	11.274.08

No.	ITEM, OCCUPATION	Co-efficient	Base Rate 1.573.80	Contribution 30.3%	Net Salary
1.	Senior Associate	8.70	13.692.06	4.148.69	9.543.37
2.	Associate	8.40	13.219.92	4.005.63	9.214.29
3.	Senior Rapporteur	8.30	13.062.54	3.957.94	9.104.60
4.	Rapporteur	8.20	12.905.16	3.910.26	8.994.90
5.	Maid	6.00	9.442.80	2.861.16	6.581.64

D E C I S I O N

CHAIRMAN

SALARY CALCULATION

FOR NOMINATED AND EMPLOYED PERSONS USING THE BASE RATE OF 1.431,43 DINARS

SALARY CALCULATION

FOR EMPLOYEES OF THE NATIONAL ASSEMBLY USING THE BASE RATE OF 1.573,80 DINARS

TABLE

REPORT

Item 4 – (Employees’) SALARIES

Item 5 – MATERIAL EXPENSES

Pos. No.	ITEM NAME	2001 Financial Plan	Budgetary Assets Transferred (I-XII)	Assets Expended (I-XII)	Percent Realised (5:3)
1.	2.	3.	4.	5.	6.
4.	SALARIES	15.500.000	16.392.767	16.464.039	106,2
5.	TOTAL MATERIAL EXPENSES	23.000.000	16.521.800	13.337.783	58,0
5.1.	COMPENSATION FOR MEALS DURING WORKING HOURS	1.100.000		664.951	60,5
5.2.	COMPENSATION FOR TRANSPORTATION TO AND FROM WORK	500.000		383.587	76,7
5.3.	TEMPORARY CONTRACTS	550.000		574.235	104,4
5.5.	OFFICE SUPPLIES	1.200.000		19.019	1,6
5.13.	INSURANCE EXPENSES	500.000		-	-
5.14.	PERIODICALS AND PROFESSIONAL BOOKS	2.000.000		1.334.265	66,7
5.15.1	POSTAL AND TELEPHONE EXPENSES	3.600.000		4.636.157	128,8
5.15.2	CELLULAR TELEPHONE EXPENSES	600.000		431.220	71,9
5.19.	TRAVEL EXPENSES	950.000		72.480	7,6
5.20.	ZOP COMMISSION EXPENSES	1.900.000		873.047	45,9
5.22.	RESERVE ASSETS	10.100.000		4.348.822	43,1
6.	(DEPUTIES’) SALARIES	75.000.000	76.050.868	77.746.406	103,7

7.	TOTAL MATERIAL EXPENSES	62.000.000	62.000.000	58.941.183	95,1
7.19.1	ALLOWANCES PER DIEM	10.000.000		15.691,471	156,9
7.19.2	HOTEL ACCOMODATION	8.000.000		2.163.164	27,0
7.19.4	COSTS FOR OWN CAR USERS	43.000.000		37.071.647	86,2
7.19.5	COMPENSATION FOR PUBLIC TRANSPORTATION TICKETS	200.000		199.580	99,8
7.22.	RESERVE ASSETS	800.000		3.815.321	76,9
8.	TOTAL SPECIAL PURPOSES	4.500.000	4.500.000	8.525,022	189,4
	EXPENSES FOR PREPARING AND HOLDING SESSIONS	2.500.000		5.880.722	235,2
8.1.	PARKING EXPENSES	160.000		390.673	244,2
8.2.	EXPENSES FOR POLICE DOCTORS ON DUTY	50.000		182.421	364,8
8.3.	MEAL COUPONS	2.000.000		5.283.742	264,2
8.22.	RESERVE ASSETS	290.000		23.886	8,2
8.16.	REPRESENTATION COSTS	2.000.000		2.644.300	132,2
	TOTAL (4 TO 8)	180.000.000	175.465.435	175.014.433	97,2