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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…

How to design a financial management information system – a modular approach by Gerardo Uña, Richard Allen and Nicolas Botton published by IMF (5/2019). “…By utilizing the latest technology, a better approach may be to update or replace one…

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…”