This paper proposes making state-building the central goal of development engagement and aid distribution. It examines the recent record of development agencies to map the processes for aid implementation in practice. Firstly, it considers the US Government Accountability Office perspective, then secondly that of the Ministry of Finance in Afghanistan. Drawing on these contrasting perspectives, it sets out its conclusions on inter-agency coordination, technical assistance, tertiary education and public private partnerships – offering a suggestion as to how to replace aid bureaucracy duplication with a unified state-building strategy focused on the national budget.