World Bank2013-10-032013-10-032012-06https://hdl.handle.net/10986/16072The 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 INFORMATIONACCOUNTABILITY FRAMEWORKACCOUNTABILITY MEASURESACCOUNTABILITY REQUIREMENTSACCOUNTINGACCOUNTING PRACTICESACCOUNTING PROCEDURESACCOUNTING STANDARDSACCOUNTING SYSTEMACCOUNTING SYSTEMSADJUDICATIONAGGREGATE EXPENDITUREAGGREGATE FISCALAGGREGATE REVENUEALLOCATIONANNUAL APPROPRIATIONSANNUAL BUDGETANNUAL BUDGET PROCESSANNUAL BUDGETSANNUAL FINANCIAL STATEMENTSANTI CORRUPTIONANTI-CORRUPTIONANTICORRUPTIONANTICORRUPTION MEASURESASSET MANAGEMENTASSETSAUDIT SYSTEMAUDIT SYSTEMSAUDITORAUDITOR GENERALAUDITORSAUDITSBANK ACCOUNTSBASIC SERVICESBUDGET ALLOCATIONBUDGET CLASSIFICATIONBUDGET CLASSIFICATION SYSTEMBUDGET COMPREHENSIVENESSBUDGET CREDIBILITYBUDGET DOCUMENTATIONBUDGET EXECUTIONBUDGET INSTITUTIONSBUDGET LAWBUDGET OUTCOMESBUDGET PERFORMANCEBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET SUBMISSIONSBUDGET SUPPORTBUDGETARY OPERATIONSBUDGETING PROCESSCAPACITY BUILDINGCAPACITY CONSTRAINTSCAPITAL EXPENDITURECASH BALANCESCASH FLOWCASH MANAGEMENTCASH RATIONINGCENTRAL GOVERNMENTCENTRAL GOVERNMENT SPENDINGCIVIL SERVICECIVIL SOCIETYCIVIL SOCIETY ORGANIZATIONSCOMPLAINTSCONFIDENCECORPORATE INCOME TAXCOUNTRY COMPARISONSDEBTDELEGATION OF AUTHORITYDEMOCRATIC GOVERNANCEDIVISION OF RESPONSIBILITIESDONOR AGENCIESDONOR ASSISTANCEDOWN PAYMENTSEFFICIENCY GAINSEMPLOYMENTETHICSEXCHANGE RATESEXPENDITURE COMMITMENTSEXPENDITURE DATAEXPENDITURE POLICYEXPENDITURESEXTERNAL AUDITFEDERAL GOVERNMENTFIDUCIARY ASSESSMENTFIDUCIARY RISKFIGHT AGAINST CORRUPTIONFINANCE MANAGEMENTFINANCIAL ACCOUNTABILITYFINANCIAL ASSISTANCEFINANCIAL BURDENFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL RESOURCESFINANCIAL SYSTEMFINANCIAL TRANSACTIONSFISCAL FRAMEWORKFISCAL INFORMATIONFISCAL RISKFISCAL TRANSFERSGOVERNMENT EXPENDITUREGOVERNMENT OFFICIALSHEALTH CENTERSHOUSINGHUMAN RESOURCE MANAGEMENTINSTITUTIONAL DEVELOPMENTINTEGRITYINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL AUDIT CAPACITYINTERNAL AUDIT FUNCTIONINTERNAL AUDIT SYSTEMSINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINVESTIGATIONSLEADERSHIPLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE SCRUTINYLICENSESLIQUIDITYLOCAL GOVERNMENTSMAINTENANCE OF ROADSMEDIAMEDIUM-TERM PERSPECTIVEMINISTERSMINISTRIES OF FINANCEMINISTRY OF FINANCEMISTRUSTMULTILATERAL DONORSNATIONAL DEVELOPMENTNATIONAL DEVELOPMENT PLANOIL RESOURCESOPERATIONAL EFFICIENCYOVERSIGHT COMMITTEEOVERSIGHT FUNCTIONPAYMENTS ARREARSPERFORMANCE ASSESSMENTPERFORMANCE INDICATORPERFORMANCE INDICATORSPERFORMANCE REPORTINGPERFORMANCE REPORTSPOLITICIANSPRIVATE SECTORPROCUREMENT ASSESSMENTPROCUREMENT LAWPROCUREMENT POLICYPROCUREMENT SYSTEMSPROGRAMSPUBLICPUBLIC ACCOUNTSPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCE MANAGEMENTPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FUNDSPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESPUBLIC SECTOR SPECIALISTPUBLIC SERVICEPUBLIC SERVICESREALLOCATIONSREFORM PROCESSREFORMED SYSTEMREGULATORY AUTHORITYREGULATORY FRAMEWORKRESOURCE ALLOCATIONRESOURCE MANAGEMENTREVENUE PERFORMANCESANITATIONSELF-ASSESSMENTSERVICE DELIVERYSERVICE ORGANIZATIONSSTATE GOVERNMENTSTATE GOVERNMENTSSTRATEGIC PLANSSTRENGTHENING BUDGET EXECUTIONSUBSIDIARYTAX ADMINISTRATIONTAX COLLECTIONTAX LAWTAX PAYMENTSTAX REVENUESTAXATIONTAXPAYERSTECHNICAL ASSISTANCETOTAL PUBLIC EXPENDITURETOTAL PUBLIC SPENDINGTRANSPARENCYTRANSPORTWorld Bank10.1596/16072