{"id":18791,"date":"2023-01-28T09:42:31","date_gmt":"2023-01-28T09:42:31","guid":{"rendered":"http:\/\/ndiqparate.al\/?p=18791"},"modified":"2024-05-04T09:16:46","modified_gmt":"2024-05-04T09:16:46","slug":"konsolidimi-i-buxhetit-faktik-sipas-funksioneve-viti-2021","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=18791","title":{"rendered":"Konsolidimi i Buxhetit Faktik sipas Funksioneve viti 2021"},"content":{"rendered":"\n<p>Ky artikull paraqet nj\u00eb analiz\u00eb t\u00eb buxhetit faktik p\u00ebr vitin 2021 t\u00eb konsoliduar sipas natyr\u00ebs funksionale, si dhe ecurin\u00eb nd\u00ebr vite t\u00eb shpenzimeve buxhetore sipas funksioneve. T\u00eb dh\u00ebnat p\u00ebr 2021 jan\u00eb marr\u00eb nga tabelat shoq\u00ebruese Ligji nr. 74 \/ 2022, P\u00ebr miratimin e Buxhetit Faktik 2021.<\/p>\n\n\n\n<p>Sipas treguesve fiskal t\u00eb konsoliduar rezulton se shpenzimet gjithsej n\u00eb ligjin e buxhetit 2021 jan\u00eb planifikuar 628.3 miliard\u00eb Lek\u00eb dhe jan\u00eb realizuar 596 miliard\u00eb Lek\u00eb ose n\u00eb mas\u00ebn 94.8%, me nj\u00eb mos realizim prej 32.3 miliard\u00eb lek\u00eb.<\/p>\n\n\n\n<p>Sektori me pesh\u00ebn m\u00eb t\u00eb lart\u00eb n\u00eb shpenzimet buxhetore \u00ebsht\u00eb Mbrojtja Sociale, me 30% t\u00eb shpenzimeve publike n\u00eb vitin 2021, ku mbulohen programe si fondi i pensioneve, mb\u00ebshtetja e familjeve dhe individ\u00ebve n\u00eb nevoj\u00eb.<\/p>\n\n\n\n<p>Sh\u00ebndet\u00ebsia dhe Arsimi p\u00ebrb\u00ebjn\u00eb respektivisht 11% dhe 10% t\u00eb shpenzimeve publike.<\/p>\n\n\n\n<p>Planifikimi dhe realizimi (fakti) i shpenzimeve buxhetore sipas funksioneve kan\u00eb ndryshime t\u00eb konsiderueshme, pasi kategoria Shpenzime t\u00eb tjera t\u00eb paklasifikuara, ku p\u00ebrfshihen shpenzimet e pushtetit vendor, pagesat e borxhit, fondet rezerv\u00eb dhe fondi i rind\u00ebrtimit, rishp\u00ebrndahet midis funksioneve gjat\u00eb vitit.<\/p>\n\n\n\n<iframe width=\"600\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQW8cjEXU6uG6ryKwPwa-05hL7dCDOxIuxvfDeYtjiU7UUUMJ1BBuqEIepCnN4lc0-ohBIzGSyxzZsm\/pubchart?oid=53591031&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\nBurimi: MFE <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<iframe width=\"600\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQW8cjEXU6uG6ryKwPwa-05hL7dCDOxIuxvfDeYtjiU7UUUMJ1BBuqEIepCnN4lc0-ohBIzGSyxzZsm\/pubchart?oid=1726189620&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\n* Ne z\u00ebrin &#8220;Shpenzime te tjera te paklasifikuara&#8221; jan\u00eb p\u00ebrfshir\u00eb: (i) pagesat p\u00ebr sh\u00ebrbimin e borxhit, (ii) kontigjenca p\u00ebr politika pagash dhe pensionesh, (iii) fondi rezerve, (iv) shpenzimet e pushtetit vendor dhe (v) fondi i rind\u00ebrtimit. <br>\nBurimi: MFE <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<p>P\u00ebr vitin 2021, kategoria Sh\u00ebrbime t\u00eb p\u00ebrgjithshme publike n\u00eb planifikim p\u00ebrb\u00ebnte 6% t\u00eb shpenzimeve, nd\u00ebrsa n\u00eb realizim 15% t\u00eb shpenzimeve buxhetore t\u00eb konsoliduara. Funksionet \u00c7\u00ebshtjet ekonomike dhe Strehimi komoditetet e komunitetit z\u00ebn\u00eb respektivisht &nbsp;12% t\u00eb totalit t\u00eb shpenzimeve t\u00eb realizuara n\u00eb buxhetin e konsoliduar, pavar\u00ebsisht se n\u00eb buxhetin fillestar zinin 8% dhe 5% t\u00eb shpenzimeve t\u00eb planifikuara. Ndryshimin m\u00eb t\u00eb lart\u00eb p\u00ebr vitin 2021 e ka funksioni Mbrojtja e Mjedisit, me nj\u00eb realizim 440% kundrejt planit fillestar. Funksione t\u00eb tjera q\u00eb kan\u00eb shmangie t\u00eb konsiderueshme mbi planin jan\u00eb Sh\u00ebrbimet e P\u00ebrgjithshme Publike me 262% realizim ndaj planit, ku p\u00ebrfshihen pagesat e borxhit, si dhe Strehimi &#8211; Komoditetet e Komunitetit me 206% realizim ndaj planit, ku p\u00ebrfshihen fondet e rind\u00ebrtimit. Funksioni me realizim m\u00eb ul\u00ebt n\u00eb 2021 \u00ebsht\u00eb \u201cMbrojtja\u201d me 92% kundrejt planit. <em><\/em><\/p>\n\n\n\n<p>Funksionet me realizim t\u00eb korrektuar mbi planin fillestar jan\u00eb: \u00c7\u00ebshtjet Ekonomike 118%; Strehimi dhe Komoditetet e Komunitetit 117%, Sh\u00ebrbimet e P\u00ebrgjithshme publike dhe Arg\u00ebtimi, Kultura 115%. Nd\u00ebrsa funksionet me realizim t\u00eb korrektuar m\u00eb t\u00eb ul\u00ebt se plani fillestar jan\u00eb: Mbrojtja 92%, Arsimi 94% dhe Sh\u00ebndet\u00ebsia, Rendi dhe Siguria e Mbrojtja e Mjedisit 96%. Funksioni Mbrojtja Sociale ka nj\u00eb realizim t\u00eb ngjash\u00ebm me planin 101%. &nbsp;<\/p>\n\n\n\n<iframe width=\"745\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQW8cjEXU6uG6ryKwPwa-05hL7dCDOxIuxvfDeYtjiU7UUUMJ1BBuqEIepCnN4lc0-ohBIzGSyxzZsm\/pubchart?oid=1957712631&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\n** Vler\u00ebsim i p\u00ebraf\u00ebrt: Fakti i korrigjuar p\u00ebr interesat e borxhit, kontigjence p\u00ebr politika pagash dhe pensionesh, fondin rezerve, shpenzimet e pushtetit vendor dhe fondin e rind\u00ebrtimit. <br>\nBurimi: MFE <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<p>Nj\u00eb arsye p\u00ebr ndryshimin midis planit dhe faktit t\u00eb korrektuar \u00ebsht\u00eb edhe rishp\u00ebrndarja e fondeve gjat\u00eb vitit, n\u00ebp\u00ebrmjet ndryshimit t\u00eb buxhetit t\u00eb shtetit. Gjat\u00eb vitit 2021 jan\u00eb miratuar 6 Akte Normative p\u00ebr ndryshimin e buxhetit fillestar, nga muaji shkurt deri n\u00eb dhjetor pak para mbylljes s\u00eb vitit buxhetor.<\/p>\n\n\n\n<iframe width=\"899\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQW8cjEXU6uG6ryKwPwa-05hL7dCDOxIuxvfDeYtjiU7UUUMJ1BBuqEIepCnN4lc0-ohBIzGSyxzZsm\/pubchart?oid=1268299674&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\nBurimi:  <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<p>Akt Normativ nr. 6 dat\u00eb 05.02.2021, lidhej me financimin e projektit p\u00ebr Identifikimi elektronik t\u00eb zgjedh\u00ebsve, n\u00eb zgjedhjet p\u00ebr Kuvend t\u00eb dat\u00ebs 25 prill 2021. Ndryshimet e propozuara rrit\u00ebn t\u00eb ardhurat dhe shpenzimet, por nuk ndikuan n\u00eb deficitin dhe borxhin publik p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Akti Normativ nr. 8 dat\u00eb 22.03.2021, lidhej me financimin e projektit p\u00ebr sigurimin e vaksinave p\u00ebr p\u00ebrballimin e situat\u00ebs pandemike. Ndryshimet e propozuara b\u00ebn\u00eb nj\u00eb rialokim t\u00eb shpenzimeve, por pa ndryshuar t\u00eb ardhurat dhe shpenzimet n\u00eb total p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Akt Normativ nr. 18 dat\u00eb 12.4.2021, lidhej p\u00ebrs\u00ebri me financimin e projektit p\u00ebr sigurimin e vaksinave p\u00ebr p\u00ebrballimin e situat\u00ebs pandemike. Ndryshimet e propozuara rrit\u00ebn t\u00eb ardhurat dhe shpenzimet, por nuk ndikuan n\u00eb deficitin dhe borxhin publik p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Akt Normativ nr. 26 dat\u00eb 22.6.2021, lidhej me financimin e disa politikave prioritare, ku kryesore ishte garantimi i fushat\u00ebs s\u00eb vaksinimit anti-Covid. Ndryshimet e propozuara nuk rrit\u00ebn t\u00eb ardhurat dhe borxhin publik, por ndikuan n\u00eb rritjen e shpenzimeve publike dhe deficiti buxhetor p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Akt Normativ nr. 27 dat\u00eb 27.10.2021, lidhej me akordimin e mb\u00ebshtetjes financiare p\u00ebr OSSHE dhe rritjen e kufirit t\u00eb huamarrjes neto vjetore, p\u00ebr vler\u00ebn e Eurobondit n\u00eb tregjet nd\u00ebrkomb\u00ebtare mbi vler\u00ebn e parashikuar ne buxhet. Ndryshimet e propozuara ndikuan nj\u00eb rritje t\u00eb borxhit publik me 38.9 miliard\u00eb lek\u00eb, por pa ndryshuar nivelin e t\u00eb ardhurave dhe shpenzimeve publike p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Akt Normativ nr. 34 dat\u00eb 03.12.2021, lidhej me financimin e shp\u00ebrblimit t\u00eb fundvitit t\u00eb pensionist\u00ebve, rritjen e fondit t\u00eb rind\u00ebrtimit, si dhe reflektimin e rritjes s\u00eb t\u00eb ardhurave tatimore. Ndryshimet e propozuara rrit\u00ebn t\u00eb ardhurat dhe shpenzimet, por nuk ndikuan n\u00eb deficitin dhe borxhin publik p\u00ebr vitin 2021.<\/p>\n\n\n\n<p>Ecuria e shpenzimeve faktike sipas funksioneve p\u00ebr periudh\u00ebn 2016-2023. Shmangia midis planifikimit dhe realizimit faktik t\u00eb shpenzimeve funksionale ndikon n\u00eb sakt\u00ebsin\u00eb e p\u00ebrllogaritjes s\u00eb treguesve t\u00eb shpenzimeve ndaj PBB-s\u00eb. Shpenzimet e mbrojtjes sociale jan\u00eb rritur n\u00eb vler\u00eb, por si tregues ndaj PBB-s\u00eb nuk ka patur p\u00ebrmir\u00ebsim n\u00eb periudh\u00ebn 2016-2022 (p\u00ebrve\u00e7 periudh\u00ebs s\u00eb pandemis\u00eb). Shpenzimet faktike p\u00ebr mbrojtjen sociale raportohen 9% e PBB-s\u00eb n\u00eb 2022, krahasuar me 9.5% t\u00eb PBB-s\u00eb n\u00eb 2016.<\/p>\n\n\n\n<iframe width=\"899\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQW8cjEXU6uG6ryKwPwa-05hL7dCDOxIuxvfDeYtjiU7UUUMJ1BBuqEIepCnN4lc0-ohBIzGSyxzZsm\/pubchart?oid=430049360&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\nBurimi: MFE <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n\n\n<p>Buxheti 2023 ndryshon duksh\u00ebm nga ecuria e shpenzimeve faktike sipas funksioneve nd\u00ebr vite, p\u00ebr shkak t\u00eb planifikimit t\u00eb kategoris\u00eb shpenzime t\u00eb tjera t\u00eb paklasifikuara\u201d, pasi 25% e shpenzimeve publike nuk paraqiten n\u00eb buxhet t\u00eb shp\u00ebrndara sipas funksioneve. Raportimi i sakt\u00eb i shpenzimeve sipas funksioneve b\u00ebhet vet\u00ebm n\u00eb vitin pasardh\u00ebs, pjes\u00eb e miratimit t\u00eb buxhetit vjetor faktik.<\/p>\n\n\n\n<b>Shkarko excel:<\/b> N\u00ebse d\u00ebshironi t\u00eb aksesoni excel ose dataset q\u00eb shoq\u00ebron k\u00ebt\u00eb artikull ju lutem na shkruani ne emailin <a href=\"info@ais.al\">info@ais.al<\/a><br>\n<b>Komente dhe Analiza :<\/b> Open Data Albania<br>\n<style>\np{\ntext-align: justify !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>Ky artikull paraqet nj\u00eb analiz\u00eb t\u00eb buxhetit faktik p\u00ebr vitin 2021 t\u00eb konsoliduar sipas natyr\u00ebs funksionale, si dhe ecurin\u00eb nd\u00ebr vite t\u00eb shpenzimeve buxhetore sipas funksioneve. T\u00eb dh\u00ebnat p\u00ebr 2021 jan\u00eb marr\u00eb nga tabelat shoq\u00ebruese Ligji nr. 74 \/ 2022, P\u00ebr miratimin e Buxhetit Faktik 2021. Sipas treguesve fiskal t\u00eb konsoliduar rezulton se shpenzimet gjithsej n\u00eb ligjin e buxhetit 2021 jan\u00eb planifikuar 628.3 miliard\u00eb Lek\u00eb&hellip; <\/p>\n","protected":false},"author":1,"featured_media":18794,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39,134],"tags":[5199,5391,5368,5410,5392,5393,5370],"jetpack_featured_media_url":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2023\/01\/Data.Al_-Ndryshimi-i-buxhetit-te-shtetit-dhe-realizimi-i-te-ardhurave-shpenzimeve-dhe-deficitit-2021-milion-leke.png?fit=899%2C371&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":22807,"url":"https:\/\/ndiqparate.al\/?p=22807","url_meta":{"origin":18791,"position":0},"title":"Buxheti 2025 sipas Funksioneve dhe Programeve Qeveritare, Plani Fillestar Projektligj \u201cP\u00ebr Buxhetin e Vitit 2025\u201d","date":"November 15, 2024","format":false,"excerpt":"Open Data Albania po hulumton mbi shpenzimet qeveritare t\u00eb planifikuara p\u00ebr vitin 2025. Artikulli evidenton planifikimin e shpenzimeve buxhetore sipas funksioneve dhe kategorizimin sipas programeve t\u00eb Qeveris\u00eb. T\u00eb dh\u00ebnat jan\u00eb Planifikime sipas Projektligjit \u201cP\u00ebr Buxhetin e Vitit 2025\u201d, depozituar n\u00eb Kuvend m\u00eb 24 Tetor 2024, p\u00ebr shqyrtim dhe miratim n\u00eb\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Screenshot-2024-11-13-105940.png?fit=890%2C682&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22454,"url":"https:\/\/ndiqparate.al\/?p=22454","url_meta":{"origin":18791,"position":1},"title":"Buxheti vjetor i Institucioneve t\u00eb Pavarura, Niveli i Realizimit 2020 \u2013 2024","date":"August 6, 2024","format":false,"excerpt":"Ky artikull hulumtues identifikon buxhetin e planifikuar dhe at\u00eb t\u00eb konsoliduar p\u00ebr Institucionet e Pavarura q\u00eb veprojn\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr periudh\u00ebn 2020 deri 2024. Artikulli analizon edhe nivelin e mosrealizimit apo mbi-realizimit buxhetor vjetor duke evidentuar edhe shtesa apo pak\u00ebsime buxhetore t\u00eb b\u00ebra p\u00ebr k\u00ebto Institucione. Gjat\u00eb hartimit,\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/09\/Data.Al_-Planifikimi-Buxhetor-Fillestar-Ligji-per-Buxhetin-per-Institucionet-e-Pavarura-2020-2024-ne-mije-Leke.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23039,"url":"https:\/\/ndiqparate.al\/?p=23039","url_meta":{"origin":18791,"position":2},"title":"Pagesa Buxhetore p\u00ebr kontrata Koncesioni dhe PPP, 2015 -2025","date":"December 23, 2024","format":false,"excerpt":"Open Data Albania po publikon t\u00eb dh\u00ebna mbi shpenzime nga Buxheti i Shtetit p\u00ebr Kontrata Koncesionare apo Partneritetet Publik Privat PPP te realizua dhe planifikuara n\u00eb harkun kohor 2015-2025 dhjet\u00ebvje\u00e7ari. P\u00ebr vitet 2015 - 23 vlerat e prezantuara jan\u00eb realizim, Viti 2024 dhe 2025 jan\u00eb planifikim dhe buxhet i miratuar.\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-23-124943.png?fit=660%2C718&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22821,"url":"https:\/\/ndiqparate.al\/?p=22821","url_meta":{"origin":18791,"position":3},"title":"Transferta e Pakusht\u00ebzuar p\u00ebr Bashkit\u00eb nga Buxheti i Shtetit p\u00ebr vitin 2025","date":"November 13, 2024","format":false,"excerpt":"Open Data Albania po zbardh vler\u00ebn e transfert\u00ebs s\u00eb pakusht\u00ebzuar nga Buxheti i Shtetit p\u00ebr nj\u00ebsit\u00eb e qeverisjes vendore p\u00ebr vitin 2025. Transferta e Pakusht\u00ebzuar (TP) \u00ebsht\u00eb nj\u00eb transfert\u00eb e dh\u00ebn\u00eb nga Buxheti i Shtetit p\u00ebr nj\u00ebsit\u00eb e qeverisjes vendore p\u00ebr financimin e ushtrimit t\u00eb funksioneve dhe kompetencave t\u00eb tyre\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Data.Al_-Rritja-e-Transfertes-se-Pakushtezuar-2025vs2024-sipas-Bashkive-ne-mije-Leke.png?fit=843%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23654,"url":"https:\/\/ndiqparate.al\/?p=23654","url_meta":{"origin":18791,"position":4},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Has: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. Nj\u00eb analiz\u00eb e detajuar e t\u00eb ardhurave dhe shpenzimeve ndihmon n\u00eb planifikimin dhe shp\u00ebrndarjen e drejt\u00eb t\u00eb fondeve. Sipas\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/01\/image-14.png?fit=1200%2C461&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23623,"url":"https:\/\/ndiqparate.al\/?p=23623","url_meta":{"origin":18791,"position":5},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Berat: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. Nj\u00eb analiz\u00eb e detajuar e t\u00eb ardhurave dhe shpenzimeve ndihmon n\u00eb planifikimin dhe shp\u00ebrndarjen e drejt\u00eb t\u00eb fondeve. 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