diff --git a/contracts/core/EntryPoint.sol b/contracts/core/EntryPoint.sol
index c0b42611..44501524 100644
--- a/contracts/core/EntryPoint.sol
+++ b/contracts/core/EntryPoint.sol
@@ -731,8 +731,9 @@ contract EntryPoint is IEntryPoint, StakeManager, NonceManager, ReentrancyGuard,
             uint256 prefund = opInfo.prefund;
             if (prefund < actualGasCost) {
                 if (mode == IPaymaster.PostOpMode.postOpReverted) {
+                    actualGasCost = prefund;
                     emitPrefundTooLow(opInfo);
-                    emitUserOperationEvent(opInfo, false, prefund, actualGas);
+                    emitUserOperationEvent(opInfo, false, actualGasCost, actualGas);
                 } else {
                     assembly ("memory-safe") {
                         mstore(0, INNER_REVERT_LOW_PREFUND)
diff --git a/reports/gas-checker.txt b/reports/gas-checker.txt
index 65db487f..0db74a13 100644
--- a/reports/gas-checker.txt
+++ b/reports/gas-checker.txt
@@ -4,7 +4,7 @@
 ╔══════════════════════════╤════════╗
 ║ gas estimate "simple"    │  28979 ║
 ╟──────────────────────────┼────────╢
-║ gas estimate "big tx 5k" │ 125224 ║
+║ gas estimate "big tx 5k" │ 125212 ║
 ╚══════════════════════════╧════════╝
 
 ╔════════════════════════════════╤═══════╤═══════════════╤════════════════╤═════════════════════╗
@@ -12,44 +12,44 @@
 ║                                │       │               │     (delta for │        (compared to ║
 ║                                │       │               │    one UserOp) │     account.exec()) ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple                         │     1 │         80003 │                │                     ║
+║ simple                         │     1 │         79970 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple - diff from previous    │     2 │               │          42201 │               13222 ║
+║ simple - diff from previous    │     2 │               │          42192 │               13213 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple                         │    10 │        459987 │                │                     ║
+║ simple                         │    10 │        459825 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple - diff from previous    │    11 │               │          42292 │               13313 ║
+║ simple - diff from previous    │    11 │               │          42295 │               13316 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster               │     1 │         86149 │                │                     ║
+║ simple paymaster               │     1 │         86125 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
 ║ simple paymaster with diff     │     2 │               │          41060 │               12081 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster               │    10 │        455744 │                │                     ║
+║ simple paymaster               │    10 │        455660 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster with diff     │    11 │               │          41148 │               12169 ║
+║ simple paymaster with diff     │    11 │               │          41136 │               12157 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx 5k                      │     1 │        181035 │                │                     ║
+║ big tx 5k                      │     1 │        181014 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx - diff from previous    │     2 │               │         142711 │               17487 ║
+║ big tx - diff from previous    │     2 │               │         142702 │               17490 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx 5k                      │    10 │       1465557 │                │                     ║
+║ big tx 5k                      │    10 │       1465359 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx - diff from previous    │    11 │               │         142695 │               17471 ║
+║ big tx - diff from previous    │    11 │               │         142758 │               17546 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ paymaster+postOp               │     1 │         87760 │                │                     ║
+║ paymaster+postOp               │     1 │         87748 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ paymaster+postOp with diff     │     2 │               │          42671 │               13692 ║
+║ paymaster+postOp with diff     │     2 │               │          42647 │               13668 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ paymaster+postOp               │    10 │        471934 │                │                     ║
+║ paymaster+postOp               │    10 │        471838 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ paymaster+postOp with diff     │    11 │               │          42716 │               13737 ║
+║ paymaster+postOp with diff     │    11 │               │          42644 │               13665 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ token paymaster                │     1 │        128777 │                │                     ║
+║ token paymaster                │     1 │        128753 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
 ║ token paymaster with diff      │     2 │               │          66410 │               37431 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ token paymaster                │    10 │        726600 │                │                     ║
+║ token paymaster                │    10 │        726456 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ token paymaster with diff      │    11 │               │          66454 │               37475 ║
+║ token paymaster with diff      │    11 │               │          66442 │               37463 ║
 ╚════════════════════════════════╧═══════╧═══════════════╧════════════════╧═════════════════════╝
 
diff --git a/test/entrypoint.test.ts b/test/entrypoint.test.ts
index ef4fe6bb..4a934c44 100644
--- a/test/entrypoint.test.ts
+++ b/test/entrypoint.test.ts
@@ -513,13 +513,16 @@ describe('EntryPoint', function () {
 
           const current = await counter.counters(account.address)
           // expect calldata to revert below minGas:
+          const beneficiaryBalance = await ethers.provider.getBalance(beneficiary)
           const rcpt = await entryPoint.handleOps([packUserOp(await createUserOpWithGas(vgl - 1, 0, minCallGas))], beneficiary).then(async r => r.wait())
           expect(rcpt.events?.map(ev => ev.event)).to.eql([
             'BeforeExecution',
             'UserOperationPrefundTooLow',
             'UserOperationEvent'])
-          expect(await counter.counters(account.address)).to.eql(current, 'should revert account with prefund too low')
           const userOpEvent = rcpt.events?.find(e => e.event === 'UserOperationEvent') as UserOperationEventEvent
+          const collected = (await ethers.provider.getBalance(beneficiary)).sub(beneficiaryBalance)
+          expect(userOpEvent.args.actualGasCost).to.equal(collected)
+          expect(await counter.counters(account.address)).to.eql(current, 'should revert account with prefund too low')
           expect(userOpEvent.args.success).to.eql(false)
         })
 
@@ -529,6 +532,7 @@ describe('EntryPoint', function () {
           const minVerGas = await findUserOpWithMin(async (vgl: number) => createUserOpWithGas(vgl, 1e5, minCallGas), false, entryPoint, 5000, 100000, 2)
           const minPmVerGas = await findUserOpWithMin(async (pmVgl: number) => createUserOpWithGas(minVerGas, pmVgl, minCallGas), false, entryPoint, 1, 100000, 2)
 
+          const beneficiaryBalance = await ethers.provider.getBalance(beneficiary)
           const rcpt = await entryPoint.handleOps([packUserOp(await createUserOpWithGas(minVerGas, minPmVerGas - 1, minCallGas))], beneficiary)
             .then(async r => r.wait())
             .catch((e: Error) => { throw new Error(decodeRevertReason(e, false) as any) })
@@ -539,6 +543,8 @@ describe('EntryPoint', function () {
             'UserOperationEvent'])
           expect(await counter.counters(account.address)).to.eql(current, 'should revert account with prefund too low')
           const userOpEvent = rcpt.events?.find(e => e.event === 'UserOperationEvent') as UserOperationEventEvent
+          const collected = (await ethers.provider.getBalance(beneficiary)).sub(beneficiaryBalance)
+          expect(userOpEvent.args.actualGasCost).to.equal(collected)
           expect(userOpEvent.args.success).to.eql(false)
         })
       })