Reforming fiscal and economic management in Afghanistan / / edited by Michael Carnahan [et al.]

• Record Nr.: UNINA9910780593803321
• Pubbl/distr/stampa: Washington, D.C. : , : World Bank, , 2004; ©2004
• ISBN: 1-280-08494-4; 9786610084944; 1-4175-2619-X
• Descrizione fisica: 1 online resource (xx, 156 pages) : illustrations
• Collana: Directions in development
• Altri autori (Persone): CarnahanMichael <1963->
• Disciplina: 339.5/09581
• Soggetti: Fiscal policy - Afghanistan; Monetary policy - Afghanistan; Afghanistan Economic policy
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: "This ... volume builds on papers prepared for a World Bank workshop in Washington DC, April 7 and 8, 2003"--Intro.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: 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