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Reforming fiscal and economic management in Afghanistan
- Available as
- Online
Details
- Creator
- edited by Michael Carnahan [et al.]
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Washington, D.C. : World Bank, 2004
- ©2004
- Physical Details
-
- 1 online resource (xx, 156 pages) : illustrations
- data file
- ISBNs
- 1280084944, 9786610084944, 141752619X, 0821357867
- OCLC
- ocm56052477
- "This ... volume builds on papers prepared for a World Bank workshop in Washington DC, April 7 and 8, 2003"--Intro.
- Includes bibliographical references and index.
- English
- 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