Government of Republic of South Sudan Public Finance Management Assessment : Northern Bahr el Ghazal State
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Washington, DC
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The purpose of this assessment is to
assess the public finance management (PFM) system
performance of the Northern Bahr el Ghazal State Government
(NBGSG). The assessment is one of a number of public
expenditure and financial accountability (PEFA) assessments
being conducted in South Sudan. The PEFA assessment is
focused on the PFM systems of NBGSG in South Sudan and the
county of Aweil West, one of NBGS's six counties. The
state governments are implementing the same PFM reform
programs as at the central government level, with the help
of Ministry of Finance and Economic Planning (MoFEP) and key
spending agencies (for example, health), supported by
technical assistance from donors, particularly United
Nations Development Programme (UNDP): economic planning
project, local government and recovery project, and rapid
capacity placement initiative. The sequence is similar to
that of the central government PFM reform program, with
initial strong emphasis on strengthening planning and
budgeting systems and using the same techniques. Reforms in
budget execution are also similar, though somewhat lagging
the reforms at central level.
Palabras clave
ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTANT, ACCOUNTING, ACCOUNTING PROCEDURES, AGGREGATE EXPENDITURE, AMOUNT OF CAPITAL, APPROPRIATIONS, ARREARS, ASSET MANAGEMENT, AUCTION, AUDITING, AUDITS, BANK ACCOUNT, BANK ACCOUNTS, BANK PAYMENT, BANKS, BLOCK GRANT, BUDGET EXECUTION, BUDGET FORMULATION, BUDGET IMPLICATIONS, BUDGET PERFORMANCE, BUDGET PROCESS, BUDGETARY IMPACT, BUDGETING, BUSINESS OWNER, CAPACITY BUILDING, CAPACITY CONSTRAINTS, CAPITAL COSTS, CAPITAL EXPENDITURE, CAPITAL EXPENDITURES, CAPITAL PROJECTS, CASH BALANCES, CASH INFLOWS, CASH MANAGEMENT, CENTRAL BUDGET, CENTRAL GOVERNMENT, CHAMBER OF COMMERCE, CIVIL SERVICE, COMPOSITION OF EXPENDITURES, CONSOLIDATION, CONTRACTUAL OBLIGATION, CONTRACTUAL OBLIGATIONS, COST ESTIMATES, CREDIBILITY, CURRENCY, DEBT, DEBT STOCK, DEBTOR, DEBTS, DEFICIT FINANCING, DEPOSIT, DISBURSEMENT, DOUBLE TAXATION, ECONOMIC DEVELOPMENT, ELECTRONIC PAYMENTS, EMPLOYEE, EMPLOYER, EMPLOYERS, EQUAL TREATMENT, EXCHANGE RATE, EXCHANGE RATES, EXPENDITURE, EXPENDITURE ALLOCATIONS, EXPENDITURE ASSIGNMENTS, EXPENDITURE COMPOSITION, EXPENDITURE ESTIMATES, EXPENDITURE EXECUTION, EXPENDITURE OBJECTIVES, EXPENDITURE POLICY, EXPENDITURE PROGRAMS, EXPENDITURE REPORTS, EXPENDITURES, FINANCIAL ACCOUNTABILITY, FINANCIAL ASSETS, FINANCIAL ASSISTANCE, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL RESOURCES, FINANCIAL STATEMENT, FINANCIAL STATEMENTS, FISCAL DECENTRALIZATION, FISCAL DEFICIT, FISCAL INFORMATION, FISCAL PERFORMANCE, FISCAL PLANS, FISCAL TRANSFERS, FLOW OF FUNDS, FRAUD, FUNDING SOURCES, GOVERNMENT BUDGET, GOVERNMENT BUDGETS, GOVERNMENT FINANCE, GOVERNMENT POLICIES, GOVERNMENT POLICY, GOVERNMENT REFORM, GOVERNMENT REVENUE, GOVERNMENT SPENDING, GOVERNOR, HOUSEHOLDS, HUMAN RESOURCE, INCOME TAX, INCOME TAX LIABILITIES, INFLATION, INFORMATION MANAGEMENT, INFORMATION SYSTEM, INFORMATION TECHNOLOGY, INFRASTRUCTURE DEVELOPMENT, INSTITUTIONAL DEVELOPMENTS, INSTRUMENT, INTERGOVERNMENTAL FISCAL RELATIONS, INTERNAL AUDIT, INTERNAL CONTROLS, INTERNATIONAL DEVELOPMENT, INVESTMENT INCOME, ISSUANCE, LAWS, LEGAL FRAMEWORK, LEGAL OBLIGATION, LEVEL OF GOVERNMENT, LEVIES, LIABILITY, LICENSES, LOCAL GOVERNMENT, LOCAL MARKET, LOCAL REVENUE, MDAS, MEDIUM-TERM PERSPECTIVE, MINISTRY OF AGRICULTURE, MINISTRY OF EDUCATION, MINISTRY OF FINANCE, MINISTRY OF HEALTH, NATURAL RESOURCES, NONTAX REVENUE, OPERATING EXPENSES, OPERATIONAL COSTS, PAYMENTS ARREARS, PENALTIES, PENALTIES FOR NONCOMPLIANCE, PENSION, PERSONAL INCOME, POLICY CHANGES, POLICY PRIORITIES, PRIVATE SECTOR, PROPERTY TAX, PROVISIONS, PUBLIC, PUBLIC ENTITIES, PUBLIC EXPENDITURE, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCIAL MANAGEMENT, PUBLIC SECTOR, PUBLIC SERVICES, PUBLIC SPENDING, PUBLIC WORKS, RECEIPT, RECEIPTS, RECURRENT EXPENDITURE, REFORM PROGRAMS, REGISTRATION SYSTEM, RESERVE, RESERVE FUND, RESERVES, RETURN, REVENUE AUTHORITY, REVENUE COLLECTION, REVENUE COLLECTIONS, REVENUE ESTIMATES, REVENUE PERFORMANCE, REVENUE POLICY, ROADS, RULE OF LAW, SAVINGS, SCHOOL BUILDINGS, SECTOR MINISTRIES, SECTORAL COMPOSITION, SOCIAL DEVELOPMENT, STAMP DUTIES, STATE BUDGET, STATE GOVERNMENT, STATE GOVERNMENTS, STATE MINISTRY, SUBNATIONAL, SUBNATIONAL GOVERNMENTS, TAX ADMINISTRATION, TAX ADMINISTRATION SYSTEM, TAX ASSESSMENT, TAX ASSESSMENTS, TAX COLLECTIONS, TAX COLLECTORS, TAX DEBT, TAX DEBTS, TAX LAW, TAX LEGISLATION, TAX LIABILITIES, TAX LIABILITY, TAX PAYMENTS, TAX PROCEDURES, TAX REFORM, TAX REGISTRATION, TAX REVENUE, TAX REVENUES, TAXABLE INCOME, TAXPAYERS, TECHNICAL ASSISTANCE, TOTAL EXPENDITURE, TOWN, TRADING, TRAINING CENTER, TRANCHE, TRANSPARENCY, TRANSPORT, TREASURY, TRUST FUND, UNION, UNPAID BILLS, VILLAGES, WAGES, WATER SUPPLY, WITHHOLDING TAX