Subtable 2(1): Dollar table for oil flows Net oil revenue** Oil advances in Oil advances out Net oil after advances outflow Net oil after both inflows and outflows ** excluding trfs to S and C     Annual Budget 110 Q3 year-todate Budget 82 YTD Actual 200 Variance vs Q3 year-to-date Budget 118 0 0 50 50 0 0 0 0 118 82 118 -1 0 0 132 49 Total as % of Budget 182% The Government made in-kind and direct payments to Sudan totalling SSP 28,352 million. The was in line with expectations. However, arrears are not being paid down, and the debt is likely to have increased substantially during the year, as the estimated payment is in dollars and the pound has performed below projections. In addition, very low transfers to oil producing states and communities were made in the first three quarters of the fiscal year; just SSP19 million. Nile Pet and Addax took $139 million in oil shipments, which was over the SSP budget by almost SSP 10.6 billion and exceeded the annual dollar budget for Nilepet almost six times. Addax took $53 million. Combined, the total of $123 million is 70% of the net oil revenues GRSS received, and is enough to fund the projected 2016/17 salary arrears gap around twice over. Severe cashflow issues caused by advances repayments can be demonstrated by the second last line in subtitle 2(1) which shows that net income from oil after financing collapsed in the third quarter, to $22m. Without new advances, just $11 million was received by GRSS in the third quarter from oil revenues. In Q3, Nilepet and Addax took $66 million. Non-oil revenues  Total non-oil revenue collections were SSP 7,258 million, which was SSP 316 million above budget. In dollar terms, non-oil revenues were stable at around $8 million per month in the third quarter. Every line except PIT underperformed. However, over SSP 1.4 billion was not identified.  The reasons for the difference in remittances and collections requires further investigation, but may be due to delays in sweeping the commercial bank accounts or issues in recording collections.  Of these non-oil revenues, Customs retained and directly spent SSP 361 million in the year to date. This expenditure is recorded as operating expenditure for the purpose of budget execution reporting. In addition, civil aviation and other agencies unidentifiable agencies retained and spent SSP 469 million year to date. This direct expenditure, which bypasses the budget execution process, is equivalent to around 20 days of central government salaries.  There are early signs that non-oil revenues are increasing in the fourth quarter. Revenue raising measures in the Financial and Appropriation Acts are being implemented and rental income tax is high – the chart below shows the revenue uptick in April. It should be noted that budget forecasts assumed these new measures would be in place from July.  The chart below shows that in dollar terms, non-oil revenue collection is stable but has not recovered since the beginning of the year July 2015. 7