Extrabudgetary Funds /

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implic...

Повний опис

Бібліографічні деталі
Автор: Radev, Dimitar
Інші автори: Allen, Richard
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2010.
Серія:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/009
Онлайн доступ:Full text available on IMF
Опис
Резюме:This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial management (PFM)?.
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Фізичний опис:1 online resource (17 pages)
Формат:Mode of access: Internet
ISSN:2075-8669
Доступ:Electronic access restricted to authorized BRAC University faculty, staff and students