World Bank2014-01-312014-01-312012-05-31https://hdl.handle.net/10986/16771The purpose of the assessment is to assess the public finance management (PFM) system performance of the Government of Western Equatoria State. The effort is one of a number of Public Expenditure Financial Accountability, or PEFA assessments being conducted in South Sudan: the others focus on Government of Republic of South Sudan (GRSS), Unity State, Jonglei State and Northern Bahr el Ghazal State. These assessments will later feed into a Country Integrated Fiduciary Assessment (CIFA) along with a country procurement assessment report being prepared by another World Bank team on the procurement systems of GRSS and the same state governments. The assessment team received a lot of support and cooperation from state officials. The DG of taxation had attended the PEFA orientation and introduction workshop in April 2011 in Juba. The team appreciated this support, and without it the extent of its work would have been very limited given the short time the team was in the state. Prior reconnaissance by the assessment team with key state officials proved to be a key success factor in this assessment.en-USCC BY 3.0 IGOABSENTEEISMACCESS TO INFORMATIONACCOUNTABILITY FRAMEWORKACCOUNTABILITY REQUIREMENTSACCOUNTINGADMINISTRATIVE EXPENDITUREAGGREGATE EXPENDITUREAGGREGATE FISCALAGGREGATE REVENUEALLOCATIONANNUAL APPROPRIATIONSANNUAL BUDGETANNUAL BUDGET PREPARATIONANNUAL BUDGET PROCESSANNUAL BUDGETSANNUAL FINANCIAL STATEMENTSAPPROPRIATIONARREARSARTICLEASSESSMENT OF PERFORMANCEAUDIT SYSTEMSAUDITORSBANK ACCOUNTBANK ACCOUNTSBUDGET ALLOCATIONSBUDGET CIRCULARBUDGET CLASSIFICATIONBUDGET CLASSIFICATION SYSTEMBUDGET COMPREHENSIVENESSBUDGET CREDIBILITYBUDGET DATABUDGET DECISIONBUDGET DOCUMENTATIONBUDGET DOCUMENTSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET FORMULATIONBUDGET FORMULATION PROCESSBUDGET IMPLEMENTATIONBUDGET INFORMATIONBUDGET LAWBUDGET OUTTURNBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROJECTIONSBUDGET PROPOSALBUDGET PROPOSALSBUDGET REPORTBUDGET SUBMISSIONSBUDGET SUPPORTBUDGET YEARBUDGETARY EXPENDITUREBUDGETARY EXPENDITURESBUDGETARY IMPACTBUDGETARY OPERATIONSBUDGETINGCAPACITY CONSTRAINTSCAPACITY-BUILDINGCAPITAL EXPENDITURECAPITAL PROJECTSCAPITAL TRANSFERSCASH BALANCESCASH BASISCASH FLOWCASH FLOWSCASH LIMITSCASH MANAGEMENTCASH RATIONINGCATEGORIES OF EXPENDITURECENTRAL BUDGETCENTRAL GOVERNMENTCHECKSCIVIL SERVICECOST ESTIMATESCOUNTRY PROCUREMENTCOUNTRY PROCUREMENT ASSESSMENTCREDIBLE BUDGETCREDIT FACILITIESCURRENCYCUSTODYDEBTDEBT SUSTAINABILITYDEFICIT FINANCINGDISCRETIONARY ALLOWANCESDISCRETIONARY POWERDOMESTIC REVENUEDONOR AGENCIESECONOMIC CLASSIFICATIONECONOMIC DEVELOPMENTEXCHANGE RATEEXCHANGE RATESEXPENDITURE ALLOCATIONSEXPENDITURE BUDGETEXPENDITURE CEILINGEXPENDITURE COMMITMENTSEXPENDITURE OBJECTIVESEXPENDITURE POLICYEXPENDITURE PROGRAMSEXPENDITURE TERMSEXPENDITURESEXTERNAL AUDITFIDUCIARY ASSESSMENTFINANCIAL ACCOUNTABILITYFINANCIAL ASSETSFINANCIAL AUDITSFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL YEARSFISCAL AGGREGATESFISCAL DATAFISCAL DEFICITFISCAL FORECASTSFISCAL INFORMATIONFISCAL POSITIONFISCAL REPORTINGFISCAL RISKFISCAL TRANSFERSFORWARD ESTIMATESGOVERNMENT BUDGETGOVERNMENT BUDGETSGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT POLICYGOVERNMENT REVENUEGOVERNMENT SPENDINGHUMAN RESOURCEHUMAN RESOURCESINFLATIONINSTRUMENTINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINTERNATIONAL DEVELOPMENTINVESTMENT EXPENDITURELEGISLATIVE SCRUTINYLOCAL REVENUEMEDIUM-TERM PERSPECTIVEMINISTRY OF FINANCEMULTIYEAR PERSPECTIVENATURAL RESOURCESOPERATING EXPENDITURESOPERATING EXPENSESPERFORMANCE INDICATORPERFORMANCE INDICATORSPERFORMANCE REPORTSPERSONAL INCOMEPERSONAL INCOME TAXPERSONAL INCOME TAXESPROCUREMENT SYSTEMSPUBLIC ADMINISTRATIONPUBLIC ENTERPRISESPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC SECTORPUBLIC SECTOR ENTITIESPUBLIC SERVICEPUBLIC SERVICESPURPOSE OF GOVERNMENTRECURRENT EXPENDITUREREGIONAL GOVERNMENTRESOURCE CONSTRAINTSREVENUE ESTIMATESREVENUE POLICYREVENUE-SHARING ARRANGEMENTSSECTOR EXPENDITURESERVICE CHARGESSERVICE DELIVERYSTATE BUDGETSTATE GOVERNMENTSTATE GOVERNMENTSSTATE TAXSTATE TAXATIONSUSTAINABILITY ANALYSISTAX ADMINISTRATIONTAX COLLECTIONTAX COLLECTIONSTAX COLLECTORTAX LAWTAX PAYMENTSTAX REVENUETAX REVENUESTAXPAYERSTOTAL EXPENDITURETOTAL TAX REVENUETRANSPARENCYTRUST FUNDTURNOVERTYPES OF REVENUEWITHDRAWALWorld Bank10.1596/16771