The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten...

List of figures -- List of tables -- List of boxes -- Acknowledgements -- Notes on contributors -- Acronyms and abbreviations -- The institutional and legal framework -- Introduction -- The macroeconomic framework for managing public finances / Richard Hemming -- Public financial management...

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...

Intro -- Contents -- I. INTRODUCTION -- II. DEFINITION, DATA, CLASSIFICATION, AND TYPOLOGY OF EBFS -- III. WHY DO EBFS EXIST? -- IV. THE PROBLEMS CREATED BY EBFS -- V. CRITERIA FOR EVALUATING AND REFORMING EBFS -- VI. IMPLICATIONS FOR THE ANALYSIS OF FISCAL POLICIES AND PUBLIC FINANCIAL...