2.4. Institutional arrangements for PFM
The report here describes the structure of the overall public sector and the central government respectively, in terms of the number of institutions involved and the financial importance of each segment, as illustrated in tables 2-5, 2-6 and 2.7. The information may be gathered from various sources such as government financial statistics, consolidated government accounts, and statistics or accounts for individual institutions. Data should preferably cover the last completed fiscal year. The sources of information are explained, as is whether totals may involve elements of double counting or deviations from data used for scoring the outturn indicators under pillar I.
The information serves as a basis for understanding the coverage and boundaries of the assessment as presented in section 1.3 of the report and the relative importance of different segments of the public sector for the analysis in section 4. TABLE 2.5: Structure of the public sector (number of entities and financial turn-over)
TABLE 2.5: Structure of the public sector (number of entities and financial turn-over)
| Year: | Government subsector | Public sector social security Funds1 | Public corporation subsector | ||
|---|---|---|---|---|---|
| Budgetary Unit | Extrabudgetary Units | Nonfinancial public corporations | Financial public corporations | ||
| Central | 2/ | ||||
| 1st tier subnational (State) | |||||
| Lower tier(s) of subnational | |||||
1/ Depending on management control and funding arrangements, a social security fund is a public sector entity that may form part of a particular level of government or be classified as a separate sub-sector of the government sector (GFS 2014, paragraph 2.78). 2/ ‘Budgetary central government‘ comprises all central government entities included in the central government budget.
TABLE 2.6: Financial structure of central government—budget estimates (in currency units)
| Year: ....... | Central government | ||||
|---|---|---|---|---|---|
| Budgetary unit | Extrabudgetary units | Social security funds | Total aggregated1/ | ||
| Revenue | |||||
| Expenditure | |||||
| Transfers to (-) and from (+) other units of general gov‘t | |||||
| Liabilities | |||||
| Financial Assets | |||||
| Nonfinancial assets | |||||
1/ Where available this should be the consolidated total, but other aggregation method may be used (with explanation).
