A byproduct of Muhammad Ali’s training program was the establishment of a Civil service. Establishing an efficient central bureaucracy was needed for Muhammad Ali’s other reforms. In the process of destroying the Mamluks, the Wāli had to fill the posts that the Mamluks had previously filled. He divided Egypt into ten provinces, each leader responsible for collecting taxes and maintaining order. Muhammad Ali installed his sons in most key positions; however, his reforms did offer Egyptians opportunities beyond agriculture and industry.