LEADER 03293nam  2200613 a 450 
001 9910823057903321
005 20200520144314.0
010   $a1-4623-5584-6
010   $a1-4519-9237-8
010   $a1-283-51709-4
010   $a9786613829542
010   $a1-4519-0999-3
035   $a(CKB)3360000000443880
035   $a(EBL)3012498
035   $a(SSID)ssj0001478955
035   $a(PQKBManifestationID)11908958
035   $a(PQKBTitleCode)TC0001478955
035   $a(PQKBWorkID)11490469
035   $a(PQKB)11068716
035   $a(OCoLC)535146883
035   $a(IMF)WPIEE2006286
035   $a(MiAaPQ)EBC3012498
035   $a(EXLCZ)993360000000443880
100   $a20090806d2006      uy         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aManaging and controlling extrabudgetary funds /$fprepared by Richard Allen and Dimitar Radev
205   $a1st ed.
210   $a[Washington, D.C.?] $cInternational Monetary Fund$d2006
215   $a1 online resource (31 p.)
225 1 $aIMF working paper ;$vWP/06/286
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 paper ;$vWP/06/286.
606   $aFiscal policy
606   $aFinancial management$xEconomic aspects
615  0$aFiscal policy.
615  0$aFinancial management$xEconomic aspects.
700   $aAllen$b Richard$0387474
701   $aRadev$b Dimitar$01711575
712 02$aInternational Monetary Fund.$bFiscal Affairs Dept.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910823057903321
996   $aManaging and Controlling Extrabudgetary Funds$94102985
997   $aUNINA