LEADER 04832oam 22010934 450 001 9910968749803321 005 20250426110554.0 010 $a9786613829542 010 $a9781462355846 010 $a1462355846 010 $a9781451992373 010 $a1451992378 010 $a9781283517096 010 $a1283517094 010 $a9781451909999 010 $a1451909993 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(IMF)WPIEA2006286 035 $aWPIEA2006286 035 $a(EXLCZ)993360000000443880 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 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (31 p.) 225 1 $aIMF Working Papers 300 $a"December 2006." 311 08$a9781451865462 311 08$a1451865465 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 $aBudget planning and preparation$2imf 606 $aBudget Systems$2imf 606 $aBudget$2imf 606 $aBudgeting & financial management$2imf 606 $aBudgeting$2imf 606 $aExpenditure$2imf 606 $aExpenditures, Public$2imf 606 $aExtra-budgetary funds$2imf 606 $aFinance, Public$2imf 606 $aFiscal Policy$2imf 606 $aFiscal policy$2imf 606 $aMacroeconomics$2imf 606 $aNational Budget$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aPublic financial management (PFM)$2imf 607 $aUnited States$2imf 615 0$aFiscal policy. 615 0$aFinancial management$xEconomic aspects. 615 7$aBudget planning and preparation 615 7$aBudget Systems 615 7$aBudget 615 7$aBudgeting & financial management 615 7$aBudgeting 615 7$aExpenditure 615 7$aExpenditures, Public 615 7$aExtra-budgetary funds 615 7$aFinance, Public 615 7$aFiscal Policy 615 7$aFiscal policy 615 7$aMacroeconomics 615 7$aNational Budget 615 7$aNational Government Expenditures and Related Policies: General 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aPublic financial management (PFM) 700 $aRadev$b Dimitar$01816069 701 $aAllen$b Richard$0387474 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910968749803321 996 $aManaging and Controlling Extrabudgetary Funds$94371718 997 $aUNINA