Extrabudgetary Funds
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
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)?
Series:
Technical Notes and Manuals No. 2010/009
Subject:
Budget planning and preparation Expenditure Financial institutions Fiscal policy Public financial management (PFM) Securities
Notes:
Full text also available in Spanish.
Frequency:
Annually
English
Publication Date:
June 11, 2010
ISBN/ISSN:
9781455279470/2075-8669
Stock No:
TNMEA2010009
Pages:
17
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