Reforming Fiscal And Economic Management In Afghanistan

This publication discusses the policy and institutional reforms made by the interim and transitional administrations of Afghanistan since the Bonn conference in November 2001, and considers major fiscal achievements made and remaining challenges involved. Issues considered include: the consequences of conflict on fiscal management; the financial management system; revenue, procurement, audit and budget development aspects; finance ministry functions, accountability, reform and restructuring; managing development assistance and donor priorities; and fiscal management for the provincial municipalities. It includes case studies of post-conflict budgeting in East Timor, Eritrea and Uganda. It finds that the budget must be the primary vehicle for developing and then implementing policy, and shows how this strategy has shaped the renewal of Afghanistan's finance ministry.