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