Contents -- Contributors -- Acknowledgments -- Acronyms -- Glossary of Dari Terms -- Dates and Currency -- Calendar -- Currency -- Preface -- Introduction -- PART I. THE JOURNEY SO FAR -- 1. Fiscal Management in Afghanistan-Major Achievements and Current challenges -- Introduction -- The Consequences of Conflict on Fiscal Management -- Fiscal Management in Afghanistan -- Progress in Revenue -- Developments in the Ordinary Budget -- Financial Management System -- Procurement -- Audit -- Development Budget -- Conclusion -- Notes -- 2. Executing the Budget Outside of Kabul -- The Problem -- Provincial Allotments for Non-Salary Expenditures Are Generally Low -- Non-Salary Expenditures Are Even Lower Than the Allotments -- Cash Flow Restrictions Exacerbate Execution Problems -- Provincial Budget Allotments for Salary Expenditures Can Be Low -- Challenges in the Payroll Process -- Policy Implications -- Notes -- 3. Case Studies in Post-Conflict Budgeting -- Introduction -- Post-Conflict Budgeting in East Timor -- Post-Conflict Budgeting in Eritrea -- Post-Conflict Budgeting in Uganda -- Notes -- PART II. CURRENT PRIORITIES -- 4. Priorities for Reform in Post-Conflict Finance Ministries -- Introduction -- Desirable Functions for a Ministry of Finance -- Political Accountabilities-One Minister or More? -- Note -- 5. Making the New Fiscal Constitution Work -- A Presidential System for a Unitary State -- Implications of the 2004 Constitution -- The Role of the Parliament -- Conclusions and Recommendations -- Notes -- 6. Budget Law Reform -- Introduction -- The Objectives of a Budget System Law -- The Current Budget law -- A New Budget System Law -- Implementation of the New Budget System Law -- Note -- 7. Fiscal Management for the Provincial Municipalities -- Summary -- Municipalities within the Larger Public Sector -- Municipal Institutional Structures.

The Future Role of Municipalities in Implementation -- A Strategy for Extending the Role of Afghanistan Municipalities in Reconstruction -- Notes -- 8. Next Steps in Reforming the Ministry of Finance -- Introduction -- Developing Consensus on the Core Business -- From Theory to Practice -- Tasks That the Ministry Should Not Undertake -- Managing Transition -- Notes -- References -- Tables -- 1. Traditional Process for Executing Non-Salary Payments -- 2. SY1381 Budget Execution, by Expenditure Category -- 3. Problems and Solutions in the Payroll Process -- 4. Functions and organizational responsibilities in the Ministry of Finance -- 5. Options for Political Accountability -- 6. Budget Amendment Powers of National Legislatures -- 7. Legal and Institutional Framework of Budget Systems -- 8. Structure of the Public Expenditure and Financial Management Law for Afghanistan -- 9. Provincial Municipalities: Revenues and Expenditures for 1381, in afghanis -- 10. Provincial Municipalities: Staffing Structure for 1381 -- 11. Employment Authorities for Staff -- 12. District Administrations by Province -- 13. Formal Central/Local Relationships in Afghanistan -- 14. Sources of, and Means of Reducing, Fiduciary Risk -- Figures -- 1. Delays in Salary Payments for the Provinces (excluding police) -- 2. Execution of the Development Budget-SY1382 -- 3. Distribution of SY1382 First-Quarter Allotments, Center versus Provinces -- 4. The Budget Cycle -- 5. Planned Structure of the Ministry of Finance -- 6. Planned Revenue Structures (Headquarters) -- 7. Planned Revenue Structures (Provinces) -- 8. Planned Customs Department -- 9. Planned Treasury Department -- 10. Planned Budget Department -- 11. Planned Department for Administrative Services -- Boxes -- 1. Passage of the 1381 Budget -- 2. The Politics of the Defense Budget.

3. Developments in Payroll Processing and Salary Payments -- 4. Issues in Managing the Development Budget -- 5. The National Development Framework -- 6. Tashkeel versus Takhsis (Allotment) -- 7. Managing the Payroll in Remote Districts -- 8. New Allotment Procedures for 1383 -- 9. Organizational Restructuring Needed in Kabul Municipality -- 10. Who Is Responsible for Civil Service Policy?.