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Examines the efforts to reconstruct Iraq's vital budgetary system after the 2003 invasion as a key element of the American-led Coalition's state-building and counterinsurgency strategy.This is the first book to examine the efforts to reconstruct Iraq's vital budgetary system after the 2003 invasion as a key element of the American-led Coalition's state-building and counterinsurgency strategy. From pre-invasion planning through the invasion and entire occupation, this book analyzes how the Coalition attempted to help the Iraqis budget their massive oil revenues to serve the broader counterinsurgency strategy of providing essential services to the Iraqi people.This is the first book to examine the efforts to reconstruct Iraq's vital budgetary system after the 2003 invasion as a key element of the American-led Coalition's state-building and counterinsurgency strategy. From pre-invasion planning through the invasion and entire occupation, this book analyzes how the Coalition attempted to help the Iraqis budget their massive oil revenues to serve the broader counterinsurgency strategy of providing essential services to the Iraqi people.The invasion of Iraq led to a costly nine-year state-building and reconstruction effort. Reconstructing Iraq's budgetary institutions proved to be a vital element of the state-building project, as allocating Iraq's growing oil revenues to pay salaries and pensions, build infrastructure, and provide essential public services played a key role in the Coalition's counterinsurgency strategy. Consistent with the literature on state building, failed states, peacekeeping, and foreign assistance, this book argues that budgeting is a core state activity necessary for the operation of a functional government. Employing a historical institutionalist approach, this book first explores the Ottoman, British, and Ba'athist origins of Iraq's budgetary institutions. The book next examines American pre-war planning, the Coalition Provisional Authority's rullƒ-