Dimension 6.2. Revenue outside financial reports


6.2:1. This dimension assesses the magnitude of revenues received by budgetary and extrabudgetary units (including social security funds) that are not reported in the government’s financial reports. Such revenues may include those received by extrabudgetary units from budgetary transfers or other revenues, revenue from donor-funded projects, and fees and charges outside the type or amounts approved by the budget, where any of these are not reported in central government financial reports.


6.2:2. For PI-6.1 and PI-6.2, it is recommended that the PEFA report includes a table that identifies known revenues and expenditures not recorded in government financial reports (see table 6.1). By definition, assessors may not be able to capture the full extent of unreported revenues and expenditures if proper accounting records are not maintained, i.e., where the amounts are unknown.

6.2:3. Assessors should review those institutions that provide services to the public and for which fees (with or without legal basis) are charged and retained by the institution. Where it is not possible to calculate the amounts of revenue collected and/or expenditure incurred, either because either records do not exist or have not been made available, this should be noted in the report even if it is clear that such charges are imposed.

6.2:4. The materiality of such charges should also be noted. In this regard, it may be possible to estimate the extent of charging based on sampling.

6.2:5. It should be noted that the magnitude of revenue and expenditure outside financial reports may be significantly different in a given year, due to the accumulation or reduction of financial assets and liabilities outside budgetary operations.

6.2:6. Differences in the extent to which extrabudgetary units affect the ratings of PI-6.1 and PI-6.2, respectively, may also come about if, for example, a unit reports all revenue received but not how the funds have been spent.

Dimension 6.2. Scoring

Score Minimum requirements for scores
A Revenue outside government financial reports is less than 1% of total BCG revenue.
B Revenue outside government financial reports is less than 5% of total BCG revenue.
C Revenue outside government financial reports is less than 10% of total BCG revenue
D Performance is less than required for a C score.


Dimension 6.2. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last completed fiscal year CG.
  • Evidence of revenue not recorded in ex-post government financial reports.
  • The total of such revenue to be calculated as a percentage of total BCG revenue


  • Information from the MoF, central bank, SAI and others about government bank accounts which are not Treasury managed.


  • Financial records of ministries and extrabudgetary units not reported in central government financial reports (e.g. bookkeeping and/or petty cash records, invoices, bank statements etc.).


Pillar Two: Transparency of Public Finances