The Resource Managing and controlling extrabudgetary funds, prepared by Richard Allen and Dimitar Radev

Managing and controlling extrabudgetary funds, prepared by Richard Allen and Dimitar Radev

Label
Managing and controlling extrabudgetary funds
Title
Managing and controlling extrabudgetary funds
Statement of responsibility
prepared by Richard Allen and Dimitar Radev
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in countries at various stages of development. If improperly designed and managed, EBFs can undermine effective fiscal control. However, they also bring potential benefits in the form of greater autonomy of decision-making in countries with well-established governance and financial management systems that have applied the "agency model" of devolved public management and fiscal control. The paper develops a typology of EBFs and argues that EBFs are frequently created because of failures in the budget system and political economy factors that need to be recognized and, where possible, corrected. The paper recommends that data on EBFs be consolidated within a unified system of fiscal reporting and proposes an analytical framework that governments might use to evaluate the effectiveness and utility of their EBFs
Member of
Action
digitized
Cataloging source
CaPaEBR
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorDate
1944 December 13-
http://library.link/vocab/creatorName
Allen, Richard
Index
no index present
LC call number
HJ192.5
LC item number
.A45 2006 ONLINE
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Radev, Dimitar
  • International Monetary Fund
Series statement
IMF Working Paper
Series volume
WP/06/286
http://library.link/vocab/subjectName
  • Fiscal policy
  • Financial management
  • Politique fiscale
  • Finances
  • Fiscal policy
Label
Managing and controlling extrabudgetary funds, prepared by Richard Allen and Dimitar Radev
Instantiates
Publication
Bibliography note
Includes bibliographical references (pages 28-29)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
""Contents""; ""I. INTRODUCTION""; ""II. DEFINITION, DATA, CLASSIFICATION, AND TYPOLOGY OF EBFS""; ""III. WHY DO EBFS EXIST?""; ""IV. THE PROBLEMS CREATED BY EBFS""; ""V. CRITERIA FOR EVALUATING AND REFORMING EBFS""; ""VI. IMPLICATIONS FOR THE ANALYSIS OF FISCAL POLICIES AND PUBLIC FINANCIAL MANAGEMENT""; ""VII. SUMMARY AND CONCLUSION""; ""References""
Control code
535146883
Dimensions
unknown
Extent
1 online resource (29 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)535146883
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Label
Managing and controlling extrabudgetary funds, prepared by Richard Allen and Dimitar Radev
Publication
Bibliography note
Includes bibliographical references (pages 28-29)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
""Contents""; ""I. INTRODUCTION""; ""II. DEFINITION, DATA, CLASSIFICATION, AND TYPOLOGY OF EBFS""; ""III. WHY DO EBFS EXIST?""; ""IV. THE PROBLEMS CREATED BY EBFS""; ""V. CRITERIA FOR EVALUATING AND REFORMING EBFS""; ""VI. IMPLICATIONS FOR THE ANALYSIS OF FISCAL POLICIES AND PUBLIC FINANCIAL MANAGEMENT""; ""VII. SUMMARY AND CONCLUSION""; ""References""
Control code
535146883
Dimensions
unknown
Extent
1 online resource (29 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)535146883
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

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