6.2:7. Calculation of the percentage of expenditure by extrabudgetary units outside government financial reports should include expenditure for which the final use of grants/subsidies has not been specified, using the same classification as for budgetary operations.

Table 6.1 EXAMPLE of revenues and expenditures outside the government’s financial reports (Actual entities and other details will vary between countries)

Entity Type of revenue outside government financial reports Estimated amount of revenue reported outside government financial reports Type of expendiure reported outside government financial reports Estimated amount of expenditure reported outside government financial reports Evidence and reporting
Extrabudgetary Units
Health Authority Medical registration fees $ Minor office equipment; Vehicles; Meal allowances $ Revenues from registering medical professionals are retained by authority and not recorded in FMIS. Authority maintains separate bookkeeping accounts for retained revenue.
University Student facility fees $ Sports equipment, library acquisitions, computer hardware and software etc.   Supplementary fee ($100 per student per year) imposed to supplement official tuition fee.
Natural Resource Fund License fees and royalties from extraction. Returns from investment of fund balances. $ Fund administration charges.   Annual reports from Natural Resource Fund operations. All transfers to the budget are reported.
National Trust Entrance fees to historic buildings $      


PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA