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EXTRA-BUDGETARY ACTIVITIES

Statistics Directorate    
Definition:
The term generally refers to sets of government transactions that are not included in the annual budget presentation. These may not be subject to the same level of scrutiny or accounting standards as the annual budget.

Context:
A wide variety of extra-budgetary arrangements are used, including extra-budgetary funds (such as social security funds) set up under separate legislation that may or may not have a separate annual appropriation. Other examples include commodity funds that use proceeds of commodity aid, earmarking specific kinds of revenue for specific purposes not included in the annual budget, or any other use of public funds that is not appropriated.

Source Publication:
IMF, 2007, Manual on Fiscal Transparency, IMF, Washington DC, Glossary.

Statistical Theme: Financial statistics

Created on Monday, July 23, 2007

Last updated on Thursday, July 26, 2007