The 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.