IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-137-31530-4_19.html
   My bibliography  Save this book chapter

Managing Extrabudgetary Funds

In: The International Handbook of Public Financial Management

Author

Listed:
  • Richard Allen

Abstract

This chapter addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), an important group of government-owned entities and accounts that are, by definition, outside the parameters and control of conventional budgetary rules and procedures. There is a considerable disagreement in the literature between those who believe that EBFs undermine the credibility and coherence of the budget and should be abolished and those who believe that the funds bring potential economic benefits, should be allowed to coexist with the budget, but need to be firmly controlled. The chapter favors the second approach, for reasons explained below.

Suggested Citation

  • Richard Allen, 2013. "Managing Extrabudgetary Funds," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 18, pages 396-411, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31530-4_19
    DOI: 10.1057/9781137315304_19
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-137-31530-4_19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.