No, non Adat members of the village (be they are Hindu, Muslim, Christian and foreigners from other countries) do not have to contribute to temple fees etc. But it has been suggested that expats might find it useful to contribute if only to have good relationship with the villagers (if so desired).
Hmm how are they filtered?
Well, it is a bit complicated to explain but I will try. Maybe, people will be more confused after this posting.
There are two systems operating in most (perhaps all villages – maybe except in Kampung Jawa etc) in Bali: Desa Adat and Desa Dinas. Well how to put this simply, in Bali these two systems work independently but are also side by side.
Desa Adat is the traditional governing of Balinese villages. In most cases the boundaries for Desa Dinas follows exactly the boundaries of the Desa Adat. A Desa Adat is made up of a group of Banjars. For example Desa Adat Peliatan is made up of 8 Banjars (Banjar Tebasaya, Banjar Ambengan, Banjar Pande, Banjar Truna, Banjar Tengah, Banjar Kalah, Banjar Teges Kawan and Banjar Teges Kanginan).
Desa Dinas is part of the modern Indonesian governmental chain as in there is Regional government/Kabupaten Gianyar, then township/Kecamatan Ubud, then village/Desa Peliatan; Desa Ubud, etc. In other parts of Indonesia for example Jawa, after Desa there will be RT/RW. But in Bali this will be Banjars that made up the Desa Adat.
All the Desa Dinas in Kecamatan Ubud (Desa Ubud, Desa Peliatan, Desa Mas, Desa Kedewatan (where Roy’s Banjar Bunutan lies) etc) are governed by the Camat of Ubud and its administration and report to the Bupati of Gianyar. However the Desa Adats (e.g. Desa Adat Peliatan and Desa Adat Ubud or Desa Adat Kedewatan) are independent of each other with its own rules and regulations called Awig-Awig. Desa Adat is headed by a Bendesa Adat and Desa Dinas by a Kepala Desa or Prebekel.
Balinese families are very attached to their ancestor’s homes, this mean the village where they were born and where their families originate. It is complicated to understand, but just to illustrate, I am from Desa Adat Peliatan and if I want to buy a land in Desa Adat Kedewatan and settle there, I will be an outsider in Desa Kedewatan the same way as a foreign national is an outsider here and I have to submit to the Awig-Awig applied to outsiders to settle there.
If I am a man and married, then I can choose to be part of the Banjar and Desa Adat Kedewatan, which means I have the obligations to follow all the rulings from this village and will have the same rights as other members of the village and the Banjar I settle in. But if I choose to remain an Adat member of my original Banjar in the Desa Adat Peliatan, then I can reside as an outsider in Kedewatan only as member of the Desa Dinas. In this instance, I will only pay a fee of an outsider to live in Desa Adat Kedewatan and don’t have any Adat rights or obligations there as I have obligations and rights to my original desa Adat. When I want to hold a ceremony, I have to go back to my original home village. This is the same if I died; I have no right to be buried at the Desa Adat Kedewatan cemetery and must be buried at Desa Adat Peliatan cemetery.
But as a member of the Desa Dinas of Kedewatan, I can apply for KTP and other Indonesian administrative requirements from this village Kepala Desa.
Many families who work in Denpasar but are from other part of Bali for examples also use this strategy - becoming a Dinas member where they settle in Denpasar and maintaining Adat memberships with their original village.
So in sort, an outsider (be he/she is from the neighbouring village or from other parts of Indonesia, foreigner, Hindu or Muslim) can settle and live in a particular Balinese village, but they are NOT usually part of the Adat. Therefore, these people don’t have any obligations to be part of the temple congregations, or be part of the Banjar and/or volunteer times to prepare ceremonies for Banjar members, temples etc. This does not mean they cannot visit and pray at the temples if they wish to do so (if they are Hindu of course). They are there as Desa Dinas members only, although, in some places the Adat will impose certain penalty and fee for outsiders to live there as in many instances the Desa Adat rules and regulations are valued more by the villagers as compared to the normal Indonesian regulations (but only when it pertains to its Adat jurisdictions and boundaries).
The Desa Adat is very transparent (in my view). The Bendesa Adat has his village councils or advisors and they discuss the Awig – Awig for any revisions etc). Any revisions or recommendations are then conveyed to all the villagers by way of the monthly Paruman in each Banjar where all Banjar members can discuss and vote. But I think the women should be allowed to vote at the meeting and not just discuss cooking and making pretty things at the PKK meetings.
Well that was clear as mud.

Maybe Roy can explain it further from his village experience.
Cheers
Kadek
Though we travel the world over to find the beautiful, we must carry it with us or we find it not. Ralph Waldo Emerson