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

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country's public financial management system. This note provides guidance on how to detect issues...

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

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 of central government expenditure-two-thirds of which represents social security funds-in...

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 created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the...

Bulgarian Abstract: Развитието на социалните услуги в България е предопределено от следваните политики от последните десетилетия на миналия век и се характеризира с ред...

En esta nota tecnica se abordan las siguientes cuestiones principales: 1. Cuales son la definicion, clasificacion y tipologia de fondos extrapresupuestarios? 2. Por que hay fondos extrapresupuestarios? 3. Que problemas crean los fondos extrapresupuestarios? 4. Bajo que criterios se evaluan y...