Developing the Management of Special Funds and Accounts in Egypt: A driver of a Positive Change in Public Finance

This study offers policy proposals to improve the management of special funds and accounts in Egypt, based on the principle of justified and systematic use there of to benefit from the various advantages that they may provide. The advantages include financial flexibility, economic efficiency, and political convenience, while at the same time establishing a legal and institutional framework that defines the criteria for establishing such funds and accounts, the mechanisms of their establishment, means of their financing, methods of financial monitoring over them, and  auditing of their financial transactions.