World Bank2014-01-312014-01-312012-05-31https://hdl.handle.net/10986/16770The 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.en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTABILITYACCOUNTANTACCOUNTINGACCOUNTING PROCEDURESAGGREGATE EXPENDITUREAMOUNT OF CAPITALAPPROPRIATIONSARREARSASSET MANAGEMENTAUCTIONAUDITINGAUDITSBANK ACCOUNTBANK ACCOUNTSBANK PAYMENTBANKSBLOCK GRANTBUDGET EXECUTIONBUDGET FORMULATIONBUDGET IMPLICATIONSBUDGET PERFORMANCEBUDGET PROCESSBUDGETARY IMPACTBUDGETINGBUSINESS OWNERCAPACITY BUILDINGCAPACITY CONSTRAINTSCAPITAL COSTSCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL PROJECTSCASH BALANCESCASH INFLOWSCASH MANAGEMENTCENTRAL BUDGETCENTRAL GOVERNMENTCHAMBER OF COMMERCECIVIL SERVICECOMPOSITION OF EXPENDITURESCONSOLIDATIONCONTRACTUAL OBLIGATIONCONTRACTUAL OBLIGATIONSCOST ESTIMATESCREDIBILITYCURRENCYDEBTDEBT STOCKDEBTORDEBTSDEFICIT FINANCINGDEPOSITDISBURSEMENTDOUBLE TAXATIONECONOMIC DEVELOPMENTELECTRONIC PAYMENTSEMPLOYEEEMPLOYEREMPLOYERSEQUAL TREATMENTEXCHANGE RATEEXCHANGE RATESEXPENDITUREEXPENDITURE ALLOCATIONSEXPENDITURE ASSIGNMENTSEXPENDITURE COMPOSITIONEXPENDITURE ESTIMATESEXPENDITURE EXECUTIONEXPENDITURE OBJECTIVESEXPENDITURE POLICYEXPENDITURE PROGRAMSEXPENDITURE REPORTSEXPENDITURESFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL ASSISTANCEFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL DECENTRALIZATIONFISCAL DEFICITFISCAL INFORMATIONFISCAL PERFORMANCEFISCAL PLANSFISCAL TRANSFERSFLOW OF FUNDSFRAUDFUNDING SOURCESGOVERNMENT BUDGETGOVERNMENT BUDGETSGOVERNMENT FINANCEGOVERNMENT POLICIESGOVERNMENT POLICYGOVERNMENT REFORMGOVERNMENT REVENUEGOVERNMENT SPENDINGGOVERNORHOUSEHOLDSHUMAN RESOURCEINCOME TAXINCOME TAX LIABILITIESINFLATIONINFORMATION MANAGEMENTINFORMATION SYSTEMINFORMATION TECHNOLOGYINFRASTRUCTURE DEVELOPMENTINSTITUTIONAL DEVELOPMENTSINSTRUMENTINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL CONTROLSINTERNATIONAL DEVELOPMENTINVESTMENT INCOMEISSUANCELAWSLEGAL FRAMEWORKLEGAL OBLIGATIONLEVEL OF GOVERNMENTLEVIESLIABILITYLICENSESLOCAL GOVERNMENTLOCAL MARKETLOCAL REVENUEMDASMEDIUM-TERM PERSPECTIVEMINISTRY OF AGRICULTUREMINISTRY OF EDUCATIONMINISTRY OF FINANCEMINISTRY OF HEALTHNATURAL RESOURCESNONTAX REVENUEOPERATING EXPENSESOPERATIONAL COSTSPAYMENTS ARREARSPENALTIESPENALTIES FOR NONCOMPLIANCEPENSIONPERSONAL INCOMEPOLICY CHANGESPOLICY PRIORITIESPRIVATE SECTORPROPERTY TAXPROVISIONSPUBLICPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCE MANAGEMENTPUBLIC FINANCIAL MANAGEMENTPUBLIC SECTORPUBLIC SERVICESPUBLIC SPENDINGPUBLIC WORKSRECEIPTRECEIPTSRECURRENT EXPENDITUREREFORM PROGRAMSREGISTRATION SYSTEMRESERVERESERVE FUNDRESERVESRETURNREVENUE AUTHORITYREVENUE COLLECTIONREVENUE COLLECTIONSREVENUE ESTIMATESREVENUE PERFORMANCEREVENUE POLICYROADSRULE OF LAWSAVINGSSCHOOL BUILDINGSSECTOR MINISTRIESSECTORAL COMPOSITIONSOCIAL DEVELOPMENTSTAMP DUTIESSTATE BUDGETSTATE GOVERNMENTSTATE GOVERNMENTSSTATE MINISTRYSUBNATIONALSUBNATIONAL GOVERNMENTSTAX ADMINISTRATIONTAX ADMINISTRATION SYSTEMTAX ASSESSMENTTAX ASSESSMENTSTAX COLLECTIONSTAX COLLECTORSTAX DEBTTAX DEBTSTAX LAWTAX LEGISLATIONTAX LIABILITIESTAX LIABILITYTAX PAYMENTSTAX PROCEDURESTAX REFORMTAX REGISTRATIONTAX REVENUETAX REVENUESTAXABLE INCOMETAXPAYERSTECHNICAL ASSISTANCETOTAL EXPENDITURETOWNTRADINGTRAINING CENTERTRANCHETRANSPARENCYTRANSPORTTREASURYTRUST FUNDUNIONUNPAID BILLSVILLAGESWAGESWATER SUPPLYWITHHOLDING TAXWorld Bank10.1596/16770