How are funds coming from lotteries accounted for?
(See PG 11.15) In some countries, government programmes or the activities of nongovernmental organizations are partially funded by lotteries explicitly designed to produce health care funds. However, because lottery players are not obliged to participate, and do so with the intent of winning money rather than funding health care, it is appropriate to treat lottery revenue as though it were general revenue. That is, the recipient programme or nongovernmental organization is treated as the financing agent, and government as the financing source (see paragraphs 4.23 to 4.25 of the Producers’ Guide).If these lotteries are of particular policy significance they can be assigned their own subcategory in the FS (funding sources) classification schedule under territorial government funds FS.1.1.
