Dimension 6.2 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.

Dimension 6.3 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.

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.

Definitions

Entities with individual budgets not fully covered by the main budget are considered extrabudgetary in accordance with the IMF’s GFS Manual 2014. Assessors should refer to the GFS manual for further guidance and explanation of which institutions, revenues, and expenditures are considered extrabudgetary when assessing this indicator.