Author/Editor: Dimitar Radev, Richard I Allen.

Release Date:June, 2010

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 more...

Author/Editor: Pokar Khemani, Dimitar Radev.

Release Date:October, 2009

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 more...

Author/Editor: Dimitar Radev, Richard Allen.

Release Date:December, 2006

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 more...