Managing and Controlling Extrabudgetary Funds [electronic resource] / Richard Allen and Dimitar Radev
Material type:
ArticlePublication details: Paris : OECD Publishing, 2007.Description: 31 p. ; 16 x 23cmSubject(s): Online resources:
In:
OECD Journal on Budgeting Vol. 6, no. 4, p. 7-36Abstract: This article addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities and accounts. The article develops a typology of EBFs and argues that they are frequently created because of budget system failures and political economy factors. The article 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.
| Item type | Home library | Collection | Call number | Status | Date due | Barcode | Item holds | |
|---|---|---|---|---|---|---|---|---|
| Working Paper | Biblioteca Digital | Colección OECD | OECD budget-v6-art19-en (Browse shelf(Opens below)) | Not For Loan |
This article addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities and accounts. The article develops a typology of EBFs and argues that they are frequently created because of budget system failures and political economy factors. The article 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.
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