Technical Notes and Manuals

Extrabudgetary Funds

ByDimitar Radev, Richard I Allen

June 11, 2010

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Dimitar Radev, and Richard I Allen. "Extrabudgetary Funds", Technical Notes and Manuals 2010, 009 (2010), accessed 12/7/2025, https://doi.org/10.5089/9781455279470.005

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Also available inespañol

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)?

Subject: Budget planning and preparation, Expenditure, Financial institutions, Fiscal policy, Public financial management (PFM), Securities

Keywords: agency model, budget, Budget planning and preparation, carrying out government policy, combine item, country, Eastern Europe, extrabudgetary fund, financing EBFs, fiscal earmarking, fund, government, government ministry, Reforming EBFs, Securities, social security fund, state budget, TNM, typology of extrabudgetary funds, unjustified EBFs

Notes

Full text also available in Spanish.

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