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Extrabudgetary Funds (Allen & Radev)
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Extrabudgetary funds by Richard Allen and Dimitar Radev published by IMF (6/2010). "...Information on EBFs should be included in the budget documentation; and common requirements should be established for the classification of expenditure and revenue, accounting, internal control, and internal and external audit and reporting, using either the budget system itself or comparable parallel procedures..."
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Fiscal Resilience (Davis et al.)
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Fiscal resilience: tools to manage state budgets in an age of uncertainty by Jonathan Davis, Navjot Singh and Todd Wintner published by McKinsey & Company (8/2019). "An emerging theme across US states - and many regional governments in developed economies - is persistent fiscal uncertainty. Demographic change, spiraling healthcare inflation, and underfunded liabilities have placed states under unyielding fiscal pressures..."
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PEC Emergencial (Salto et al.)
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Comentários da IFI nº 4 - A PEC Emergencial, a PEC dos Fundos e a PEC do Pacto Federativo por Felipe Salto, Josué Pelllegrini e Daniel Couri (11/2019). "Este Comentários da IFI têm o objetivo de oferecer uma primeira avaliação a respeito do conteúdo das PECs nº 186, 187 e 188, todas de 2019. Essas propostas ficaram conhecidas como PEC Emergencial, PEC dos Fundos e PEC do Pacto Federativo, respectivamente..."
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