A breakdown of the EBA financial pie

A breakdown of the EBA financial pie

You might be surprised to learn that the South African Revenue Service (SARS) is not a national government department. It is in fact an extra-budgetary account (EBA), together with other entities such as the Public Protector and the Gautrain Management Agency. Read further to find out how the financial pie is divided amongst this diverse group of 232 organisations.

EBAs form part of the general government (the other levels of government being national, provincial and local government as well as higher education institutions), and they perform an integral role in delivering services to the public on behalf of the government. EBAs get most of their revenue from national and provincial government departments. Other examples include the National Lotteries Board, the National Research Foundation and the KwaZulu-Natal Sharks Board.

The infographic below, summarising data used to compile Stats SA’s latest Financial statistics of extra-budgetary accounts and funds report1, shows that the EBAs receiving the most income were those involved in providing social benefits to the public. The Road Accident Fund, the Compensation Fund and the South African Social Security Agency are examples.


The Unemployment Insurance Fund acquired 12% (R23 billion) of the R192 billion allocated to South Africa’s 232 EBAs in 2014/15. SARS received about R10 billion (5%) in revenue, and the Electoral Commission received R2 billion (0,8%). The Public Protector recorded a total income of R219 million during the 2014/15 fiscal year, just 0,1% of the EBA total2.

To put the above into perspective, the budgets of national government departments range from the Department of Social Development (R129 billion) to the Department of Women (R180 million)3.

1 For more financial information on EBAs, download the report here.

2 Financial data for specific EBAs are available on request. Email info@statssa.gov.za for more information.

3 Estimates of National Expenditure 2015. National Treasury. Table 3. Download the document here.