Working Paper

Government of the Republic of South Sudan: Assessment of Public Financial Management based on the Public Expenditure and Financial Accountability Framework (PEFA)

This study assesses the economic environment surrounding public finance operations of the
Government of the Republic of South Sudan (GSS); the institutions, laws, regulations, and standards
used by the government in the PFM process; the budget planning and implementation and how these
are intertwined; the government’s control system on how mobilized resources are channeled to their
intended destinations; the extent to which policy-based strategy and planning are used to integrate
public finance with overall national policy directions; and the extent of transparency and
accountability in terms of access to information, reporting and audit. This assessment is meant to help the government achieve sustainable improvements in PFM practices across the range of important public financial management institutions, systems, and processes. The government and other stakeholders will also be able to see the implications of the overall performance results for the key goals of fiscal discipline, strategic resource allocation, and efficient service delivery.