World Bank2014-02-032014-02-032012-06-01https://hdl.handle.net/10986/16808The purpose of this Country Integrated Fiduciary Assessment (CIFA) is: (i) to assess the quality of public finance management and procurement systems in South Sudan; and (ii) to then determine the extent of fiduciary risk posed to domestic and external tax payers by the government's use of their funds through these systems. South Sudan has great potential for further increases in living standards, but achieving them will require large improvements in public services, both in access and in quality. In turn, Public Finance Management (PFM) and procurement systems need to be strengthened in order to improve public services; this will require linking spending more tightly to policy objectives and strengthening the operational efficiency of expenditures. In sum, strengthened PFM and procurement systems are not an end in themselves but, rather, the necessary means to achieving the ultimate objective: improved service delivery in South Sudan. This CIFA will be used by the Government of the Republic of South Sudan (GRSS) and by the country state governments to inform their design or reforms of PFM and procurement systems and, in the case of development partners, to inform their design or revision of technical and financial assistance programs and projects in support of the reforms.en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCESS TO LOANACCOUNTABILITY FRAMEWORKACCOUNTABILITY REQUIREMENTSACCOUNTINGACCOUNTING STANDARDSADMINISTRATIVE FUNCTIONSAGGREGATE EXPENDITUREAGGREGATE EXPENDITURESAGGREGATE FISCALAGGREGATE REVENUEALLOCATIONANNUAL APPROPRIATIONSANNUAL BUDGETANNUAL BUDGET PROCESSANNUAL BUDGETSANNUAL FINANCIAL STATEMENTSANNUAL REPORTSARREARSARTICLEASSESSMENT EXERCISEAUDITOR GENERALBANK ACCOUNTBLOCK GRANTSBUDGET ACTIVITIESBUDGET CLASSIFICATIONBUDGET CLASSIFICATION SYSTEMBUDGET CREDIBILITYBUDGET DATABUDGET DECISIONBUDGET DOCUMENTATIONBUDGET DOCUMENTSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET INSTITUTIONSBUDGET LAWBUDGET OUTCOMEBUDGET OUTCOMESBUDGET PREPARATIONBUDGET PROJECTIONSBUDGET PROPOSALBUDGET PROPOSALSBUDGET SUBMISSIONSBUDGET SUPPORTBUDGETARY APPROPRIATIONSBUDGETARY EXPENDITUREBUDGETARY IMPACTBUDGETARY OPERATIONSBUDGETING PROCESSCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL GRANTCAPITAL SPENDINGCASH BALANCESCASH BASISCASH RATIONINGCASH RESERVESCENTRAL BANKCENTRAL GOVERNMENTCOMPETITIVE PROCUREMENTCONSTRAINTS TO GROWTHCONTRACTUAL OBLIGATIONSDATA QUALITYDEBTDEBT STOCKDEBTSDECENTRALIZATIONDEFICIT FINANCINGDIRECT EXPENDITURESDOMESTIC ARREARSDOMESTIC REVENUEDONOR AGENCIESECONOMIC CLASSIFICATIONECONOMIC DEVELOPMENTEXCHANGE RATEEXCHANGE RATE LOSSESEXPENDITURE ALLOCATIONSEXPENDITURE COMMITMENTSEXPENDITURE OUTCOMESEXPENDITURE PLANSEXPENDITURE POLICYEXPENDITURE PRIORITIESEXPENDITURE PROGRAMSEXPENDITURESEXTERNAL AUDITFIDUCIARY ASSESSMENTFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL CRISISFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL YEARSFISCAL DATAFISCAL DEFICITFISCAL INFORMATIONFISCAL POSITIONFISCAL REPORTINGFISCAL RISKFISCAL TRANSFERSGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SPENDINGHEALTH CAREHEALTH SERVICESHUMAN RESOURCEINFLATIONINTEREST PAYMENTSINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINTERNATIONAL BANKINTERNATIONAL DEVELOPMENTINTERNATIONAL FINANCELACK OF TRANSPARENCYLEGAL FRAMEWORKLEGAL OBLIGATIONLEGISLATIVE SCRUTINYLEVIESLOCAL GOVERNMENTMINISTRY OF FINANCEMISTRUSTNATIONAL BUDGETNATIONAL GOVERNMENTNATURAL RESOURCESNET REVENUEOIL PRICEOIL PRICESOPERATING EXPENDITURESOPERATIONAL EXPENDITUREOUTCOME DATAOUTCOME INFORMATIONPERFORMANCE DATAPERFORMANCE INDICATORPERFORMANCE INDICATORSPERFORMANCE REPORTSPERSONAL INCOMEPERSONAL INCOME TAXPERSONAL INCOME TAX REVENUESPROCUREMENT ASSESSMENTPROCUREMENT POLICYPROGRAM BUDGETINGPROGRAMSPUBLIC ADMINISTRATIONPUBLIC ENTERPRISESPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FUNDSPUBLIC PROCUREMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESPUBLIC SERVICEPUBLIC SERVICESPURPOSE OF GOVERNMENTREALLOCATIONSREGULATORY FRAMEWORKRESERVERESOURCE MANAGEMENTREVENUE FORECASTINGREVENUE POLICYREVENUE SHARINGROAD CONSTRUCTIONROAD USERSRULE OF LAWSALES TAXSERVICE DELIVERYSTAMP DUTYSTATE GOVERNMENTSTATE GOVERNMENTSSTOCKSSTRENGTHENING BUDGET EXECUTIONSUB-NATIONAL GOVERNMENTSSUPREME AUDIT INSTITUTIONSTAX ADMINISTRATIONTAX BURDENTAX COLLECTIONTAX LAWTAX RATESTAX REVENUETAX REVENUESTOTAL EXPENDITURETOTAL EXPENDITURESTOTAL SPENDINGTRANSPARENCYTRUST FUNDUSE OF RESERVESWorld Bank10.1596/16808