Allen, Richard. <br/><br/>
Managing and Controlling Extrabudgetary Funds  [electronic resource] / 
Richard Allen and Dimitar Radev 
 - Paris :  OECD Publishing,  2007. 
 - 31 p. ;  16 x 23cm. 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Governance