The purpose of the public finance management assessment of South Sudan s Unity State is to assess the Public Finance Management (PFM) system performance of the state government using the Public Expenditure and Financial Accountability (PEFA) framework. The execution of the assessment was limited due to prevailing security issues in the state at the time of the assessment. The assessment team after analysis of the information available to them arrived at the following observations: 1) the budget is prepared with due regard to state government policy, which is consistent with the Government of the Republic of South Sudan (GRSS) framework; 2) an electronic payroll system was established during 2010; 3) an integrated financial management information system has been established; 4) legislative oversight has been strengthened, and 5) government-donor interaction has been strengthened. However, the assessment team also deduced that certain challenges are also to be addressed: i) meaningful budget performance reports are still not being produced, nor are annual financial statements; ii) Procurement is undertaken entirely through single sourcing, perhaps resulting in higher costs of delivering public services than necessary; iii) there appear to be control weaknesses in a number of areas, and iv) taxpayer education services have not yet been prepared and a unique taxpayer identification number system is not yet in place.