Series: Technical Notes and Manuals
Author(s): Dimitar Radev , and Richard Allen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 June 2010
Keywords: extrabudgetary fund, fiscal earmarking, agency model, budget, financial management, revenues, budget process, ebf
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?...