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…
Extrabudgetary funds by Richard Allen and Dimitar Raved published by IMF (6/2010). “The note especially focuses on institutional arrangements of EBFs when they are organizaed as separate government entities. However, such entities may not capture all extrabudgetary transactions…”