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010   $a9786613829542
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100   $a20020129d2006      uf             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aManaging and Controlling Extrabudgetary Funds /$fDimitar Radev, Richard Allen
210  1$aWashington, D.C. :$cInternational Monetary Fund,$d2006.
215   $a1 online resource (31 p.)
225 1 $aIMF Working Papers
300   $a"December 2006."
311   $a1-4518-6546-5 
320   $aIncludes bibliographical references (p. 28-29).
327   $a""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""
330 3 $aThis paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in countries at various stages of development. If improperly designed and managed, EBFs can undermine effective fiscal control. However, they also bring potential benefits in the form of greater autonomy of decision-making in countries with well-established governance and financial management systems that have applied the "agency model" of devolved public management and fiscal control. The paper develops a typology of EBFs and argues that EBFs are frequently created because of failures in the budget system and political economy factors that need to be recognized and, where possible, corrected. The paper recommends that data on EBFs be consolidated within a unified system of fiscal reporting and proposes an analytical framework that governments might use to evaluate the effectiveness and utility of their EBFs.
410  0$aIMF Working Papers; Working Paper ;$vNo. 2006/286
606   $aFiscal policy
606   $aFinancial management$xEconomic aspects
606   $aBudgeting$2imf
606   $aPublic Finance$2imf
606   $aNational Budget$2imf
606   $aBudget Systems$2imf
606   $aNational Government Expenditures and Related Policies: General$2imf
606   $aFiscal Policy$2imf
606   $aBudgeting & financial management$2imf
606   $aPublic finance & taxation$2imf
606   $aMacroeconomics$2imf
606   $aBudget planning and preparation$2imf
606   $aPublic financial management (PFM)$2imf
606   $aFiscal policy$2imf
606   $aExpenditure$2imf
606   $aExtra-budgetary funds$2imf
606   $aBudget$2imf
606   $aFinance, Public$2imf
606   $aExpenditures, Public$2imf
607   $aUnited States$2imf
615  0$aFiscal policy.
615  0$aFinancial management$xEconomic aspects.
615  7$aBudgeting
615  7$aPublic Finance
615  7$aNational Budget
615  7$aBudget Systems
615  7$aNational Government Expenditures and Related Policies: General
615  7$aFiscal Policy
615  7$aBudgeting & financial management
615  7$aPublic finance & taxation
615  7$aMacroeconomics
615  7$aBudget planning and preparation
615  7$aPublic financial management (PFM)
615  7$aFiscal policy
615  7$aExpenditure
615  7$aExtra-budgetary funds
615  7$aBudget
615  7$aFinance, Public
615  7$aExpenditures, Public
700   $aRadev$b Dimitar$01464156
701   $aAllen$b Richard$0387474
712 02$aInternational Monetary Fund.$bFiscal Affairs Dept.
801  0$bDcWaIMF
906   $aBOOK
912   $a9910788701203321
996   $aManaging and Controlling Extrabudgetary Funds$93673720
997   $aUNINA