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...

There is relatively little literature that analyses the role, functions, and organization of finance ministries. The purpose of this working paper is to review international experiences in this area, in an effort to formulate guiding principles of organizational design and the allocation of...

Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages. The book will be of general interest but is focused particularly on the needs of countries 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...