Extrabudgetary Funds

Dimitar Radev and Richard Allen

No 2010/009, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial management (PFM)?

Keywords: TNM; Reforming EBFs; government; fund; country; budget; extrabudgetary fund; fiscal earmarking; agency model; carrying out government policy; state budget; typology of extrabudgetary funds; social security fund; government ministry; combine item; unjustified EBFs; financing EBFs; Budget planning and preparation; Securities; Eastern Europe (search for similar items in EconPapers)
Pages: 17
Date: 2010-06-11
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