Government of Republic of South Sudan Public Finance Management Assessment : Jonglei State
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A public finance management (PFM) law is
still not in place, even though a draft was prepared more
than three years ago. The purpose is to assess the PFM
system performance of Jonglei State in South Sudan. This
report feeds into a Country Fiduciary Risk Assessment (CIFA)
along with a South Sudan Public Expenditure Financial
Accountability (PEFA) assessment country procurement
assessment report being prepared by a World Bank team on
Republic of the Republic of South Sudan (GRSS's)
procurement system, using the OECD-DAC assessment
methodology, and with PFM diagnostics study on three other
state governments. The CIFA will include an action plan for
implementing PFM reforms. This PEFA is focused on the State
Government of Jonglei. At the time of this PEFA assessment,
South Sudan, then known as Southern Sudan, was a
semi-autonomous part of Sudan managed by Government of
Southern Sudan (GoSS), as part of the Government of National
Unity (GoNU) that included both GoSS and the Government of
Sudan ('the north'). Jonglei is the largest state
in South Sudan, both by area (estimated at 122,581 square
kilometers) and by population (1,358,602 people).
Socioeconomic development activities have been guided by the
Jonglei State strategic plan 2007 to 2011 (published in June
2007). A key challenge is insecurity, partly because of
tribal conflict. Instances of violence are common, even as
recent as a clash between the Sudan Peoples' Liberation
Army (SPLA) and a militia in February 2011. The state does
not have its own law governing PFM. As indicated in the PEFA
assessment for GoSS, a PFM bill awaits approval by the State
Legislative Assembly (SLA), and this would govern PFM
legislation at the state government level. In the absence of
a state level procurement law, the GoSS level interim
procurement and disposal guidelines govern procurement in
Jonglei State.
Palabras clave
ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTABILITY REQUIREMENTS, ACCOUNTING, ACCOUNTING PROCEDURES, AGGREGATE EXPENDITURE, ALLOCATION OF TRANSFERS, APPROPRIATIONS, ARREARS, AUDITING, AUDITORS, AUDITS, BANK ACCOUNT, BANK ACCOUNTS, BANKS, BLOCK GRANT, BLOCK GRANTS, BUDGET ALLOCATIONS, BUDGET CONSTRAINTS, BUDGET CYCLE, BUDGET EXECUTION, BUDGET FORMULATION, BUDGET IMPLICATIONS, BUDGET PERFORMANCE, BUDGET PROCESS, BUDGETARY EXPENDITURE, BUDGETARY IMPACT, BUDGETING, CAPACITY CONSTRAINTS, CAPITAL COSTS, CAPITAL EXPENDITURES, CASH ACCOUNTING, CASH BALANCES, CASH FLOW, CASH FLOWS, CASH INFLOWS, CASH ON HAND, CASH PAYMENT, CASH PAYMENTS, CENTRAL BUDGET, CENTRAL GOVERNMENT, CHAMBER OF COMMERCE, CIVIL SERVICE, COMPETITIVE BIDDING, CONSOLIDATION, CORRUPTION, COST ESTIMATES, CREDIBILITY, CREDIT WORTHINESS, CURRENCY, DATA RELIABILITY, DEBT, DEBT DATA, DEBT STOCK, DEFICIT FINANCING, ELECTRONIC PAYMENTS, EMPLOYERS, ENFORCEMENT SYSTEMS, EQUIPMENT, EXCHANGE RATE, EXCHANGE RATES, EXCISE TAXES, EXPENDITURE, EXPENDITURE ALLOCATIONS, EXPENDITURE CONTROLS, EXPENDITURE ESTIMATES, EXPENDITURE POLICY, EXPENDITURE PROGRAMS, EXPENDITURES, EXTERNAL BORROWING, FINANCES, FINANCIAL ACCOUNTABILITY, FINANCIAL ASSETS, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL RESOURCES, FINANCIAL STATEMENTS, FISCAL DEFICIT, FISCAL DEFICITS, FISCAL INFORMATION, FISCAL PLANS, FISCAL TRANSFERS, FIXED ASSET, FRAUD, GOVERNMENT ACCOUNTS, GOVERNMENT BUDGET, GOVERNMENT EXPENDITURE, GOVERNMENT FINANCE, GOVERNMENT POLICIES, GOVERNMENT POLICY, GOVERNMENT REVENUE, GOVERNMENT SPENDING, GOVERNOR, HOUSING, HUMAN RESOURCE, ID, INCOME TAX, INCOME TAXES, INFLATION, INFORMATION SYSTEM, INSTRUMENT, INTERGOVERNMENTAL FISCAL RELATIONS, INTERIM REGULATIONS, INTERNAL AUDIT, INTERNAL CONTROLS, INTERNATIONAL DEVELOPMENT, ISSUANCE, ISSUANCE OF GUARANTEES, KEY CHALLENGE, KEY CHALLENGES, LEGAL FRAMEWORK, LEGAL REQUIREMENTS, LEGISLATION, LEVEL OF GOVERNMENT, LIABILITY, LOCAL GOVERNMENT, LOCAL GOVERNMENTS, MACROECONOMIC FRAMEWORK, MDAS, MEDIUM-TERM PERSPECTIVE, MINISTRIES OF EDUCATION, MINISTRY LEVEL, MINISTRY OF AGRICULTURE, MINISTRY OF COMMERCE, MINISTRY OF EDUCATION, MINISTRY OF FINANCE, MINISTRY OF HEALTH, MINISTRY OF LABOR, NATURAL RESOURCES, OPERATING COSTS, OPERATING EXPENSES, PAYMENTS ARREARS, PENALTIES, PENALTIES FOR NONCOMPLIANCE, PENSION, PENSION FUND, PEOPLES, PERSONAL INCOME, PERSONAL INCOME TAXES, POLICY CHANGES, POLICY PRIORITIES, PRIVATE SECTOR, PROVISIONS, PUBLIC, PUBLIC EMPLOYEES, PUBLIC ENTITIES, PUBLIC EXPENDITURE, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCIAL MANAGEMENT, PUBLIC FUNDS, PUBLIC PROCUREMENT, PUBLIC SECTOR, PUBLIC SERVANTS, PUBLIC SERVICE, PUBLIC SERVICES, RECEIPT, RECEIPTS, RECURRENT EXPENDITURE, REGISTRATION SYSTEM, REGULATORY FRAMEWORK, RESERVES, RETURN, REVENUE COLLECTION, REVENUE COLLECTIONS, REVENUE MANAGEMENT, REVENUE PERFORMANCE, REVENUE POLICY, ROADS, RULE OF LAW, SERIAL NUMBERS, STATE BUDGET, STATE GOVERNMENT, STATE GOVERNMENTS, STATE MINISTRIES, STATE MINISTRY, SUBNATIONAL, SUBNATIONAL GOVERNMENT, SUBNATIONAL GOVERNMENT EXPENDITURE, SUBNATIONAL GOVERNMENTS, SUBSIDIARY, TAX, TAX ASSESSMENT, TAX ASSESSMENTS, TAX COLLECTIONS, TAX DEBTS, TAX LAW, TAX LIABILITIES, TAX LIABILITY, TAX PAYMENT, TAX PAYMENTS, TAX REGISTRATION, TAX REVENUE, TAXATION, TAXPAYERS, TOTAL EXPENDITURE, TOTAL EXPENDITURES, TOWN, TRANCHES, TRANSACTION, TRANSPARENCY, TRANSPORT, TREASURY, TRUST FUND, VOUCHERS, WAGES