Third Quarter Report 2009 en
República Democrática de Timor-Leste
Fiscal Year 2009
Budget Execution Report up to Third Quarter
Ministry of Finance
National Directorate of Treasury
Fiscal Year 2009
Budget Execution Report up to
Third Quarter
TABLE OF CONTENTS
Page
Overview of Financial Position
………………………………………
1
1.
Budget Expenditure Estimates
………………………………………
1
2.
Fiscal Estimates
………………………………………
1
Budget Execution Whole of Government
………………………………………
2
1.
Overall Budget Execution
………………………………………
2
2.
Non-Petroleum Revenue Receipts
………………………………………
3
3.
Expenditure by Appropriation
Categories
………………………………………
4
4.
Expenditure by Items
………………………………………
4
………………………………………
5
Summary of Revenues
………………………………………
6
Statement of Expenditure
………………………………………
8
Statement of Expenditure by Items
………………………………………
47
Statement of Expenditure by Functions
………………………………………
48
Conclusion
Statements
Budge t Ex e c ut ion Re port T hird Qua rt e r FY 2 0 0 9
Ove rvie w of Fina nc ia l Posit ion
1 . Budge t Est im a t e s
The Original Budget of Financial Year 2009 was approved on 9 February 2009 vide
Law No 1/2009. The Appropriations approved were US $ 680.873 million.
The Non‐ Petroleum Revenue Receipts for Financial Year 2009 were estimated at US
$ 91.200 million. Parliament approved transfers from the Petroleum Fund of up to
US $ 589.000 million during the year.
Approved Appropriation can be observed in the table below:
Table 1
Appropriation Category
Appropriations
(US$ ‘000)
Salary & Wages
93,822
247,262
Goods & Services
Minor Capital
38,053
Capital Development
205,371
Public Transfers
96,365
Total
680,873
2 . Fisc a l Est im a t e s
The table below describes revenue and expenditure estimates, and also shows
financing of the budget. The budget estimated a total expenditure of US$ 680.873
million and domestic non‐petroleum revenue at US$ 91.200 million. The total fiscal
deficit was estimated as US$ 589.673 million (US$680.873 – US$91.200 million). This
deficit is to be financed by transfers from Petroleum Fund of US$ 589.000 million
and by use of cash balances of US$ 0.673 million.
1
Table 2
Budget
Estimates
(US$’000)
RECEIPTS
91,200
1. Domestic Revenue (2+3)
2. Tax revenue
49,300
3. Non-tax revenue
41,900
4. Capital Receipts from Petroleum Fund
589,000
5. Total State Budget Receipts (1+4)
680,200
EXPENDITURE
6. Recurrent Expenditure (7+8+9+10)
7. Salary & Wages
475,502
93,822
8. Goods & Services
247,262
9. Minor Capital
38,053
10. Transfers
96,365
205,371
11. Capital & Development
12. Total Recurrent + Capital Expenditure (6+11)
680,873
SURPLUS/ DEFICIT
13. Recurrent Surplus / (Deficit) (1-6)
(-384,302)
14. Fiscal Surplus / (Deficit) (1-12)
(-589,673)
15. Fiscal Deficit financed by:
a.Capital Receipts from Petroleum Fund
b.Drawdown from Cash Reserves
589,000
673
Budge t Ex e c ut ion Whole of Gove rnm e nt
1 . Ove ra ll Budge t Ex e c ut ion
The revenue and expenditure figures provided in this report are provisional, subject
to reconciliation and audit.
2
Table 3
Original
Budget
Estimates
(US$’000)
Budget
Estimates
(US$’000)
Actual
Cash
(US$’000)
Commit
ment/
Obligatio
ns
(US$’000
)
RECEIPTS
91,200
91,200
61,883
-
2. Tax revenue
49,300
49,300
30,858
-
3. Non-tax revenue
41,900
41,900
31,025
-
4. Capital Receipts from Petroleum Fund
589,000
589,000
200,000
-
5. Total State Budget Receipts (1+4)
680,200
680,200
261,883
-
475,502
474,777
269,912
101,604
93,822
94,365
57,339
247,262
244,261
149,381
33,263
9. Minor Capital
38,053
39,734
9,397
27,939
10. Transfers
96,365
96,417
53,796
40,948
205,371
206,096
38,081
127,652
680,873
680,873
308,713
229,256
13. Recurrent Surplus / (Deficit) (1-6)
(-384,302)
(-383,577)
(-208,029)
14. Fiscal Surplus / (Deficit) (1-12)
(-589,673)
(-589,673)
(-246,830)
589,000
589,000
200,000
673
673
-46,830
1. Domestic Revenue (2+3)
EXPENDITURE
6. Recurrent Expenditure (7+8+9+10)
7. Salary & Wages
8. Goods & Services
11. Capital & Development
12. Total Recurrent + Capital Expenditure
(6+11)
SURPLUS/ DEFICIT
15. Fiscal Deficit financed by:
a.Capital Receipts from Petroleum Fund
b.Drawdown from Cash Reserves
Budget execution upto the third quarter was US$ 538 million which was 79% on
commitment basis and US$ 308.7 million which was 45% on cash basis. The inflow of
receipts into the consolidated account was US$ 261.9 million.
3
2 . N on-Pe t role um Re ve nue Re c e ipt s
The total Domestic Revenue collections up to the third quarter were US$61.9 million.
Excise Duties (17%), and Withholding Tax (10%) are the major components of tax receipts.
Details of User Fees & Charges and Other Non‐Tax Revenues are given in the statement
below.
Composition of Revenue
Sales Tax
6%
Revenue of
Autonomous Agencies
12%
Excise Duties
17%
Import Duties
6%
User Fees & Charges
and Other Non‐Tax
Revenues
37%
Individual Income Tax
(Others)
6%
Withholding Tax
10%
Service Tax
3%
Corporate Tax
3%
3 . Ex pe ndit ure by Appropria t ion Ca t e gorie s
The gross expenditure upto the third quarter was Capital Development 39%, Goods &
Services 28% Public Transfers 18%. Details of expenditure by ministry and divisions are given
in the Statement of Expenditure below.
Category‐Wise Expenditure
Transfers
17%
Salaries and
Wages
11%
Goods and
Services
34%
Capital and
Development
31%
Minor Capital
7%
4
4 . Ex pe ndit ure by I t e m s
The major items of expenditure were Infrastructure Assets and Building (19%) and the
Transfer Payments (18%). Details of expenditure by items are given in the statement below.
Major Items of Expenditure
Infrastructural
Assets
19%
Others
23%
Salaries
10%
Public Grants
11%
Acquisition of
Vehicles
4%
Oprtnl. Consum.
Personal Benefit Materials &
Supplies
Payments
Fuel for Generators
Major Capital Acquisition of
9%
7%
6%
Equipment Buildings
6%
5%
Conc lusion
The revenue collection up to the quarter was US$ 61.9 million as against the whole of year estimates
of US$ 91.2 million (67.8%). Up to the quarter overall budget execution reached 79% of the budget
estimates.
5
REPÚBLICA DEMOCRÁTICA DE TIMOR-LESTE
Summary of Revenues
September 2009
Revenue
Estimates
(US$ '000)
Revenue Item
Actual
Collections (US$
'000)
Tax Revenues
A. Tax on Commodities
11, 100
Sales Tax
17, 435
3, 470
Excise Dut ies
10, 570
Import Dut ies
3, 395
Export Dut ies
0
B. Other Taxes
38, 200
Individual Income Tax
13, 422
96
Individual Income Tax (Ot hers)
3, 703
Wit hholding Tax
5, 986
Corporat e Tax
1, 578
2, 060
Service Tax
-
Ot her Tax Revenues
I. Tot al Tax Revenues (A +B)
49, 300
30, 858
3, 500
191
Non-Tax Revenues
C. Interest
191
Int erest
D. User Fees & Charges and Other Non-Tax Revenues
31, 500
23, 143
163
Business Regist rat ion Fees
3
Post al Fees
1, 421
Rent al of Propert ies
34
Wat er Fees
Nat ional Universit y Fees
364
Vehicle Regist rat ion Fees
760
4
Vehicle Inspect ion Fees
Driver Licence Fees
-
Public Transport
-
Transport Fines
14
Ot her Transport Fees
6
REPÚBLICA DEMOCRÁTICA DE TIMOR-LESTE
Summary of Revenues
September 2009
Revenue
Estimates
(US$ '000)
Revenue Item
Actual
Collections (US$
'000)
Telecommunicat ion Fees
-
ID Card and Passport Fees
293
Visa Fees
866
55
Medical and Hospit al Fees
-
Court Fees
54
Mining Operat ion Royalt ies
Ot her Non-Tax Revenues
1, 194
Dividends, Prof it s and Gains
1, 587
Bid Document s Receipt s
63
Radio & Television f ees
16, 268
Sale of Rice
II. Tot al Non-Tax Revenues (C + D)
35, 000
23, 334
III. Tot al Domest ic Revenues (I + II)
84, 300
54, 191
IV. Pet roleum Fund Capit al Receipt s
589,, 000
200,, 000
Tot al Treasury Revenues (III + IV )
673, 300
254, 191
5, 241
6, 082
942
822
679
788
AUTONOMOUS AGENCIES
EDTL Revenue
-
EDTL int erest
Port Fees and Rat es
-
Port Int erest
Aviat ion Service Rat es
-
Aviat ion Int erest
Inst it ut e of Equipment Management Revenues
Tot al Aut onomous Agencies Revenue
Total Revenues (Domestic + Petroleum Fund + SelfFunded )
7
60
-
6, 922
7, 692
680, 222
261, 883
REPÚBLICA DEMOCRÁTICA DE TIMOR‐LESTE
Statement of Expenditure
September 2009
Original
Budget
Presidente da República
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Transfers
Salary & Wages
Goods & Services
Minor Capital
Gabinete do Presidente da
República
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Administração Presidente da
República
Goods & Services
Minor Capital
Assessoria Geral Presidente
da República
Goods & Services
Goods & Services
Secretariado Técnico Post
CAVR
Goods & Services
Minor Capital
Equipa para a Reforma e
Desenvolvimento do Sector
da Segurança
Goods & Services
Secretariado ASEAN
Parlamento Nacional
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Transfers
Salary & Wages
Goods & Services
Parlamento Nacional
Salary & Wages
Goods & Services
Gabinete do Presidente
Parlamento
Goods & Services
Bancadas Parlamentares
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Current Change in Cash Expense
% Cash
Commitments/
Budget
Budget
Expense to Obligations
Current
Budget
5,533 5,533
‐
3,184
420
3,780
833
500
‐
‐
234
(234)
‐
‐
116
2,481
265
322
‐
58%
Total
Expense
US$ '000
% Total
Expense to
Current
Budget
656 3,839
69%
‐
289
274
92
‐
28%
69%
90%
83%
60 60
1,782 1,668
‐
114
‐
13
(114) 1,283
114 114
21%
77%
100%
116
2,770
539
413
‐
‐
13
84 1,367
‐
114
1,842
360
1,034
797
500
‐
‐
341
(312)
‐
1,410
104
646
151
322
77%
29%
47%
31%
64%
84
‐
205
274
92
1,494
104
851
425
413
81%
29%
62%
88%
83%
2,691 2,720
423 423
18 ‐
29 1,222
‐
263
(18) ‐
45%
62%
571 1,793
1 264
‐
‐
66%
62%
441 423
240 240
(18) 263
‐
151
62%
%
1 264
‐
151
62%
63%
240 240
301 301
18 ‐
‐
151
‐
137
(18) ‐
63%
46%
‐
‐
‐
151
137
‐
63%
46%
319 301
‐
7
‐
7
(18) 137
7 ‐
7 ‐
46%
0%
0%
‐
‐
‐
46%
0%
0%
9,583 9,583
‐
4,187
44%
137
‐
‐
1,157 5,344
2,866 2,866
5,525 5,460
817 844
375 413
‐
‐
‐
(65)
27
38
‐
828
3,123
198
38
‐
29%
57%
23%
9%
‐
828
185 3,308
602 800
370 408
‐
‐
29%
61%
95%
99%
2,198
330
2,528
48
535
2,198
370
2,568
48
535
‐
40
40
‐
‐
656
264
920
‐
419
30%
71%
36%
0%
78%
‐
5
5
‐
2
656
270
926
‐
420
30%
73%
36%
0%
79%
583
57
57
620
3,314
772
375
583
57
57
620
3,221
787
413
‐
‐
‐
‐
(93)
15
38
419
37
37
172
1,430
194
38
72%
66%
66%
28%
44%
25%
9%
2
‐
‐
‐
176
564
370
420
37
37
172
1,606
757
408
72%
66%
66%
28%
50%
96%
99%
420
4,014
599
500
‐
1,842
360
1,375
485
500
8
28%
62%
44%
64%
21%
82%
100%
56%
REPÚBLICA DEMOCRÁTICA DE TIMOR‐LESTE
Statement of Expenditure
September 2009
Original
Budget
Current Change in Cash Expense
% Cash
Commitments/
Budget
Budget
Expense to Obligations
Current
Budget
5,081
137
137
75
75
172
172
98
98
125
125
125
125
89
89
51
51
21
21
396
45
5,041
137
137
75
75
172
172
98
98
125
125
125
125
89
89
51
51
21
21
384
57
Total
Expense
US$ '000
% Total
Expense to
Current
Budget
(40)
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
(12)
12
1,833
137
137
70
70
172
172
97
97
92
92
108
108
75
75
32
32
4
4
188
4
36%
100%
100%
93%
93%
100%
100%
99%
99%
73%
73%
86%
86%
84%
84%
62%
62%
19%
19%
49%
8%
1,110 2,943
‐
137
‐
137
70
‐
70
‐
172
‐
172
‐
97
‐
97
‐
92
‐
92
‐
108
‐
108
‐
75
‐
75
‐
32
‐
32
‐
4
‐
4
2 191
38 42
58%
100%
100%
93%
93%
100%
100%
99%
99%
73%
73%
86%
86%
84%
84%
62%
62%
19%
19%
50%
74%
441 441
‐
193
44%
40 233
53%
Gabinete do Primeiro
Gabinete do Primeiro
Ministro e Presidência do
Conselho de Ministros
33,454 32,500
(954) 21,658
67%
80%
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Transfers
3,273 3,060
11,938 10,790
1,901 2,189
2,953 3,043
13,389 13,418
22
(664)
523
90
(2,946)
1,378
6,598
759
626
12,296
45%
61%
35%
21%
92%
4,415 26,073
‐
1,378
695 7,294
1,222 1,981
1,891 2,517
607 12,903
45%
68%
91%
83%
96%
13,243 13,243
‐
8,786
66%
1,165 9,951
75%
1,138 1,158
4,628 4,115
582 1,075
895 895
6,000 6,000
20
(513)
493
‐
‐
395
1,893
263
378
5,857
34%
46%
24%
42%
98%
‐
395
370 2,264
618 881
70 447
107 5,964
34%
55%
82%
50%
99%
59 59
‐
‐
‐
‐
9
‐
15%
‐
‐
9
‐
15%
Secretariado Parlamento
Goods & Services
Commissão A
Goods & Services
Commissão B
Goods & Services
Commissão C
Goods & Services
Commissão D
Goods & Services
Commissão E
Goods & Services
Commissão F
Goods & Services
Comissão G
Goods & Services
Commissão H
Goods & Services
Commissão I
Goods & Services
Minor Capital
Conselho Consultivo do Fundo
Petrolífero
Gabinete do Primeiro
Ministro
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Transfers
Salary & Wages
Goods & Services
Gabinete do Primeiro
Ministro
Salary & Wages
Goods & Services
Secretariado do Primeiro‐
Ministro
Salary & Wages
Goods & Services
Transfers
59 59
180 180
660 660
‐
‐
‐
9
38
501
15%
21%
76%
‐
9
‐
38
11 512
15%
21%
78%
840
‐
101
6,000
‐
‐
‐
‐
538
‐
56
5,857
64%
549
‐
56
5,964
65%
55%
98%
11
‐
‐
107
Assessoria da Sociedade Civil
6,101 6,101 ‐
5,912
97%
107 6,020
99%
840
‐
101
6,000
9
55%
99%
REPÚBLICA DEMOCRÁTICA DE TIMOR‐LESTE
Statement of Expenditure
September 2009
Original
Budget
Salary & Wages
Goods & Services
Assessoria da Comunicacao
Social
Salary & Wages
Goods & Services
Current Change in Cash Expense
% Cash
Commitments/
Budget
Budget
Expense to Obligations
Current
Budget
‐
‐
62 62
‐
‐
1
35
62 62
‐
‐
116 116
‐
‐
‐
36
‐
70
Total
Expense
US$ '000
% Total
Expense to
Current
Budget
‐
‐
1
35
60%
‐
‐
‐
36
‐
70
60%
57%
58%
57%
58%
Assessoria Sector Privado,
Pequenas e Medias Empresas
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Dir.Administração e
FinancasPM
Salary & Wages
Goods & Services
Protocolo PM
Salary & Wages
Goods & Services
116
200
821
287
295
116
199
782
326
295
‐
(1)
(39)
39
‐
70
110
335
156
124
60%
55%
43%
48%
42%
‐
‐
162
161
25
70
110
497
317
149
60%
55%
64%
97%
51%
1,603
‐
‐
‐
‐
506
1,602
1
‐
1
‐
506
(1)
1
‐
1
‐
‐
725
1
‐
1
‐
226
45%
100%
1,073
1
‐
1
‐
228
67%
100%
45%
348
‐
‐
‐
‐
2
Unidade de Planeamento
Estrategico e Investimento
Salary & Wages
Goods & Services
Goods & Services
Minor Capital
506
235
419
104
506
235
374
149
‐
‐
(45)
45
226
50
38
‐
45%
21%
10%
0%
2
‐
4
128
228
50
41
128
45%
21%
11%
86%
758
161
1,000
107
758
161
650
457
‐
‐
(350)
350
87
56
221
64
12%
35%
34%
14%
131
‐
132
288
219
56
353
352
29%
35%
54%
77%
1,268 1,268
90 90
1 1
‐
‐
‐
340
50
1
27%
56%
100%
420 760
4 54
‐
1
60%
60%
100%
91 91
35 35
18 18
‐
‐
‐
51
4
1
57%
12%
8%
4 55
‐
4
‐
1
61%
12%
8%
53 53
9 9
10 10
‐
‐
‐
6
3
‐
11%
34%
0%
‐
‐
‐
6
3
‐
11%
34%
0%
19
231
335
99
300
19
231
335
99
300
‐
‐
‐
‐
‐
3
108
222
42
253
16%
47%
66%
42%
84%
‐
‐
55
41
45
3
108
277
83
298
16%
47%
83%
84%
99%
965
48
412
42
300
965
48
412
42
300
‐
‐
‐
‐
‐
625
16
139
0
‐
65%
34%
34%
1%
0%
141
‐
0
0
‐
766
16
139
0
‐
79%
34%
34%
1%
0%
Gabinete da Inspecção‐Geral
Salary & Wages
Goods & Services
Minor Capital
Servico Nacional de
Inteligencia
Goods & Services
Minor Capital
Residencia Official do
Primeiro Ministro
Salary & Wages
Goods & Services
Direccao Documentacao e
Arquivo
Salary & Wages
Goods & Services
Gabinete do Director Geral
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Gabinete do Vice Primeiro
Ministro I
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
10
100%
100%
45%
REPÚBLICA DEMOCRÁTICA DE TIMOR‐LESTE
Statement of Expenditure
September 2009
Original
Budget
Current Change in Cash Expense
% Cash
Commitments/
Budget
Budget
Expense to Obligations
Current
Budget
Total
Expense
US$ '000
% Total
Expense to
Current
Budget
Gabinete do Vice Primeiro
Ministro II
802 802
‐
155
19%
0 156
19%
Secretaria de Estado do
Conselho de Ministros
5,950 2,975
(2,975) 1,495
50%
590 2,084
70%
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Transfers
243 243
2,157 2,095
540 602
35 35
2,975 ‐
‐
(62)
62
‐
(2,975)
133
1,157
205
‐
‐
55%
55%
34%
0%
‐
133
193 1,350
397 601
‐
‐
‐
‐
55%
64%
100%
0%
Salary & Wages
Goods & Services
Minor Capital
Gabinete do Secretário de
Estado do Conselho de
Ministros
Salary & Wages
Goods & Services
Minor Capital
Capital & Development
Direcção de Administração e
de Apoio ao Conselho de
Ministros
Salary & Wages
Goods & Services
Minor Capital
Direcção de Tradução
Salary & Wages
Goods & Services
Unidade de Apoio Juridico
Salary & Wages
Goods & Services
Minor Capital
Direcção de Disseminação de
Informacao
Salary & Wages
Goods & Services
Centro da Rádio
Communidade
48 48
203 203
7 7
‐
‐
‐
21
114
7
43%
56%
100%
‐
21
8 122
‐
7
43%
60%
100%
258
118
1,746
490
35
258
118
1,684
552
35
‐
‐
(62)
62
‐
142
77
903
155
‐
55%
66%
54%
28%
0%
8
‐
172
397
‐
150
77
1,075
551
‐
58%
66%
64%
100%
0%
2,389
2 389
38
44
12
94
8
6
14
15
125
31
2,389
2 389
38
44
12
94
8
6
14
15
125
31
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
1,135
1 135
27
16
12
54
3
1
4
5
104
31
48%
71%
36%
100%
58%
34%
17%
26%
34%
83%
100%
568
‐
4
‐
4
‐
‐
‐
‐
3
‐
1,704
1 704
27
20
12
59
3
1
4
5
107
31
71%
71%
45%
100%
62%
34%
17%
26%
34%
86%
100%
171 171 ‐
16 16 ‐
33 33 ‐
140
0
19
82%
3%
57%
3 143
‐
0
6 25
84%
3%
77%
49 49
‐
19
39%
6 26
52%
4,346 4,346
‐
2,204
51%
1,482 3,687
85%
Salary & Wages
Goods & S