“mineral revenue,� which consists of royalties and dividends and of mineral tax, is classified as tax revenue; royalties and dividends should ideally be classified as non-tax revenue, according to international standards. 108. In South Africa, statistical reporting is ensured through legal mandate and/or measures implemented to encourage voluntary response. The Public Finance Management Act 1999 (PFMA) mandates the public reporting of fiscal operations of all public sector entities, including budgetary central government, extra-budgetary entities, social security funds, and provincial governments. These statements form the basis of the annual analysis for GFS purposes. In addition, sections 32 and 40(4) of the PFMA require submission of the public financial statements within a timeframe that allows GFS compilers to produce GFS data within the required timeliness of the SDDS. Furthermore, in South Africa, data collection employs sound statistical techniques. The Classification Committee oversees and ensures the quality of the data. The GFS source data are from actual and complete administrative records that are subject to internal and external audit. However, a small portion of data on the consolidated general government operations relies on sample survey for quarterly data. In this instance, the survey and estimation techniques are of internationally accepted standards. The survey covers extra-budgetary funds, social security funds and local governments (current expenditure only). The sample of local governments covers about 80 per cent of the total budget for the consolidated local government sector. Data are revised as soon as audited information is available. 109. In Malawi, budget classification, but not coverage, is largely consistent with international standards. There is a well-developed programme budgeting classification, which is also used as the basis for a functional presentation of expenditure. The introduction of the Estimates (Output based) in the 2000/2001 budget is a very useful step to introducing performance information, and to providing summary input information by programme in a more digestible form. In 2001, the detailed estimates amounted to five volumes (about 4,500 pages) with the estimates for Parliamentary vote on agriculture sector alone at 1,330 pages. The budget timetable is reasonably stable, although subject to compression. In the lead up to the budget, discussions are held with a range of public and private sector bodies. As the authorities do not prepare draft forecasts for these discussions, they are primarily an information gathering exercise rather than a check on the quality of the forecasts. Opportunities for civil society engagement in resource allocation decisions have increased as a result of the PRSP processes. 110. The overall balance of the general government still needs to be a standard summary indicator of the government’s fiscal position. It still needs to be supplemented where appropriate by
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