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Managing and Controlling Extrabudgetary Funds

Author

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  • Richard Allen
  • Dimitar Radev

Abstract

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.

Suggested Citation

  • Richard Allen & Dimitar Radev, 2007. "Managing and Controlling Extrabudgetary Funds," OECD Journal on Budgeting, OECD Publishing, vol. 6(4), pages 7-36.
    • Handle: RePEc:oec:govkaa:5l4tq4shnt6d
    DOI: 10.1787/budget-v6-art19-en
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    File URL: https://doi.org/10.1787/budget-v6-art19-en
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    Cited by:

    1. Ms. Daria V Zakharova, 2008. "Fiscal Coverage in the Countries of the Middle East and Central Asia: Current Situation and a Way Forward," IMF Working Papers 2008/111, International Monetary Fund.
    2. Sophia Gollwitzer & Eteri Kvintradze & Mr. Tej Prakash & Luis-Felipe Zanna & Ms. Era Dabla-Norris & Mr. Richard I Allen & Irene Yackovlev & Victor Duarte Lledo, 2010. "Budget Institutions and Fiscal Performance in Low-Income Countries," IMF Working Papers 2010/080, International Monetary Fund.

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