South Sudan, a country endowed with petroleum and other natural resources, allocates 2% and 3% of the net petroleum revenues to producing states and communities, respectively. This revenue sharing arrangement is enshrined in the Transitional Constitution (2011) and Petroleum Revenue Management Act (2013). However, little is known about the implementation of these allocations and transfers. Therefore, this study examines the implementation of this arrangement. The rest of the report is structured as follows. Section 2 presents the methodology, Section 3 provides an overview of resource-revenue sharing regimes as a general practice in resource producing countries, particularly providing examples of resource revenue sharing as a way to glean some lessons for South Sudan. Section 4 provides an overview of the legal framework and the institutions tasked with the implementation of the provisions of Petroleum Revenue Management Act, 2013. Section 5 discusses the results, and Sections 6 concludes.