Extrabudgetary Funds

Author/Editor:

Dimitar Radev ; Richard I Allen

Publication Date:

June 11, 2010

Electronic Access:

Free Full text (PDF file size is 140 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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)?

Series:

Technical Notes and Manuals No. 2010/09

Notes:

Full text also available in Spanish.

Frequency:

Annually

English

Publication Date:

June 11, 2010

ISBN/ISSN:

9781455279470/2075-8669

Stock No:

TNMEA2010009

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

17

Please address any questions about this title to publications@imf.org