Bulgarian Abstract: Развитието на социалните услуги в България е предопределено от следваните политики от последните десетилетия на миналия век и се характеризира с ред...

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...

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in...

The authorities have made good recent progress in important public financial management (PFM) areas. They have strengthened the overall regulatory framework of the budget process by adopting a new basic finance law, and further deepened budget integration by transferring the responsibilities for...

En esta nota tecnica se abordan las siguientes cuestiones principales: 1. Cuales son la definicion, clasificacion y tipologia de fondos extrapresupuestarios? 2. Por que hay fondos extrapresupuestarios? 3. Que problemas crean los fondos extrapresupuestarios? 4. Bajo que criterios se evaluan y...

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as well as controlling the accumulation of payment arrears. The note describes the...

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in...