Municipalities with a Serbian majority in Kosovo continue not to respect the laws and regulations of our state. The municipality of Zveçan, North Mitrovica and Shtërpce, among others, are not implementing the law even regarding the collection of revenues, specifically revenues from property tax.

The last step of the Government of Kosovo was to stop the salary of 32 Serbian teachers who received salaries without going to work. However, Serbs in Kosovo continue not to pay for electricity, which is costing Kosovo millions of euros.

Then, they created a parallel education by learning from the literature of Serbia, as well as they created a university, which does not correspond to our educational institutions. The University is not accredited by the institutions of Kosovo and does not work with the curriculum and program plan of our institutions. It is the same in the health system, where doctors receive salaries and municipalities are supplied with herbs from the essential list, but they do not give responsibility to the institutions of our state. They have never even reported cases of COVID-19.

Municipalities with a Serbian majority are continuing to not even respect the laws and regulations of our state, not respecting the symbols of Kosovo. Meanwhile, contrary to our Constitution, the main currency in these municipalities continues to be the dinar.

KosovaPress has reported how in Zveçan and Shtërpcë, businesses are freed from all municipal obligations. Meanwhile, property tax is not paid either, despite the fact that in other municipalities in the country, property tax has been paid for years.

The same is done in North Mitrovica, where the Office of the Auditor General has found several violations of the law.

"Article 2 of Law no. 06/L-005 on real estate tax clearly states that every budget organization must collect property tax revenues, the municipality for 2021 had not started collecting property tax revenues. The municipality has not planned property tax revenues in the 2021 budget because they have not yet managed to form a property tax service (they do not have a property tax manager, nor survey officers, nor officials trained to use the system of protax etc.). Also, they did not identify the property in order to register the property afterwards. Although the property inventory process began in 2014, with the support of the Kosovo Cadastral Agency, the Municipality has not yet completed it. This happened because the municipality has not yet created a law enforcement policy and has not taken concrete actions to collect revenues from these activities that have a significant impact on the level of the municipal budget. Moreover, from the aspect of the audit, the issue and recommendation has been repeated over the years, however, there are no signs from the municipality to undertake concrete measures. Impact Non-implementation of the Law and regulations for property tax collection has a significant and priority impact, adding the fact here that property tax is the only decentralized tax at the municipal level. In this way, the revenues are not realized, which directly affects the achievement of the municipality's goals, where the revenues are the basis of financing", says the auditor's report for 2021.

The report also found irregularities regarding the payment of water, which it says is regulated by the Water Law 04/L-147, respectively by the supplementary administrative instruction 02/2016 on the structure of water payments.

"In December 2020, the Municipality received and registered an invoice in the amount of €58,837 from the Regional Waterworks "Mitrovica" for water consumption for the period 01-30.11.2020. Based on the received invoice and the buyer's financial card dated 15.12.2020 and based on the letter from the Regional Waterworks for the amount of debt to the municipality and municipal facilities, the municipality paid the remaining debt for water consumption on 09.02. 2021 in the amount of €14,337. The invoices are not specified and do not show clear data on the costs of customers (municipal facilities) individually. The company does not submit invoices to the municipality on a monthly basis, therefore the municipality has not declared this invoice as a liability (in the statement of liabilities) for the year 2021. This happened, according to the municipality, in order not to leave any user without water, the municipality had to pay off debts for users or public institutions, which it finances. Despite the fact that the municipality has not been provided with invoices on a monthly basis and for the debt in the accepted invoice, the municipality does not have an accurate overview of its obligations to present them in the report. Impact The payment of water, which was not registered as an obligation of the municipality, risks that the obligations paid by the municipality are not recorded as paid or even that obligations that do not belong to the municipality have been paid", says the Auditor General's report for the municipality of North Mitrovica.

The auditor has also found irregularities in the non-reporting of the winners on the cost of the subsidies given.

"Based on the MF regulation no. 04/2017 on the criteria, standards and procedures for public financing of NGOs, Article 23. Monitoring and reporting on projects and programs in which the grantee reports to the monitoring officer, on a regular basis, regarding the implementation/program of the project as provided for in the contract provided for in Article 22 of this regulation. Reporting includes narrative and financial reporting and reporting periods will be determined in accordance with the provisions of the contract with the beneficiary. In the case of two contracts signed between NGOs and the municipality in the amount of €9,300, financial and narrative reports for the expenses incurred, as defined by the contract and the Regulation on public financing of NGOs, have not been submitted. This happened due to the malfunctioning of the control over the monitoring of the subsidy given by the municipal officials and the non-fulfillment of the obligations defined by the contract by the beneficiary of the subsidy. Impact The lack of reporting to the beneficiaries of the subsidies for the expenses incurred may result in harm", the report states.

The final budget for 2021, according to the auditor in this municipality, was 9,031,006 euros, compared to the initial budget it has increased by 4,034,733 euros.

"The difference between the initial and the final budget is the result of the increase in transfers of own revenues from the previous year (€109,432), revenues from external donations in the amount of (€15,039), transfers of funds from the Development Fund (€4,080,544 .) and loan financing (€6,111), while there was a decrease from the Government grant for €176,393. In 2021, the municipality spent 52% of the final budget, which is a decrease of 6% compared to 2020 (58%). The implementation of the budget remains unsatisfactory", the report states.