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 | |
---|---|---|---|---|---|---|
Operations of Budgetary Units outside central government financial reports | ||||||
Ministry of Transport | Direct grant for transport modernisation project funded by development partner | $ | MoU between ministry and development partner. Separate budgetary unit bank a/c. Quarterly report to development partner | |||
Ministry of Education | Voluntary school fees collected from parents and encouraged by institutions. No legal basis | $ | School bookkeeping only. No fiscal reports. Quantity unknown. | |||
Ministry of Health | Co-payments collected/ retained by primary medical facilities. Not recorded in FMIS. | $ | Separate accounts/ bookkeeping records maintained. | |||
TOTAL | $ |
Dimension 6.3. Financial reports of extrabudgetary units
DIMENSION MEASUREMENT GUIDANCE
6.3:1. This dimension assesses the extent to which ex-post financial reports of extrabudgetary units are provided to central government. Annual financial reports should be comprehensive and provided in a timely manner consistent with budgetary central government reporting requirements (see PI-29). Information should include details of actual revenue and expenditure, assets and liabilities, and guarantees and long-term obligations. A separate indicator (PI
29) assesses the extent to which budgetary central government units submit financial reports for audit. 6.3:2. The PEFA report, Section 2, table 2.6: Financial structure of central government—budget estimates, and table 2.7: Financial structure of central government— actual expenditure, present the financial structure of government on aggregate reported government expenditures of budget and extrabudgetary units, including social security funds.
6.3:3. Where extrabudgetary units submit separate annual financial reports, these need to be sufficiently detailed (for example, by providing expenditure by
Pillar Two: Transparency of Public Finances