In the past decade, developing countries have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerise their government operations. Most popular among these have been projects to computerise government accounting and...

This article addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities and accounts. The article develops a typology of EBFs and argues that they are frequently created because of budget system failures and...