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Republic of South Sudan Public Finance Management Assessment : Western Equatoria State

ABSENTEEISM ACCESS TO INFORMATION ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY REQUIREMENTS ACCOUNTING ADMINISTRATIVE EXPENDITURE AGGREGATE EXPENDITURE AGGREGATE FISCAL AGGREGATE REVENUE ALLOCATION ANNUAL APPROPRIATIONS ANNUAL BUDGET ANNUAL BUDGET PREPARATION ANNUAL BUDGET PROCESS ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS APPROPRIATION ARREARS ARTICLE ASSESSMENT OF PERFORMANCE AUDIT SYSTEMS AUDITORS BANK ACCOUNT BANK ACCOUNTS BUDGET ALLOCATIONS BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET COMPREHENSIVENESS BUDGET CREDIBILITY BUDGET DATA BUDGET DECISION BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET FORMULATION PROCESS BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET LAW BUDGET OUTTURN BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROJECTIONS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REPORT BUDGET SUBMISSIONS BUDGET SUPPORT BUDGET YEAR BUDGETARY EXPENDITURE BUDGETARY EXPENDITURES BUDGETARY IMPACT BUDGETARY OPERATIONS BUDGETING CAPACITY CONSTRAINTS CAPACITY-BUILDING CAPITAL EXPENDITURE CAPITAL PROJECTS CAPITAL TRANSFERS CASH BALANCES CASH BASIS CASH FLOW CASH FLOWS CASH LIMITS CASH MANAGEMENT CASH RATIONING CATEGORIES OF EXPENDITURE CENTRAL BUDGET CENTRAL GOVERNMENT CHECKS CIVIL SERVICE COST ESTIMATES COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDIBLE BUDGET CREDIT FACILITIES CURRENCY CUSTODY DEBT DEBT SUSTAINABILITY DEFICIT FINANCING DISCRETIONARY ALLOWANCES DISCRETIONARY POWER DOMESTIC REVENUE DONOR AGENCIES ECONOMIC CLASSIFICATION ECONOMIC DEVELOPMENT EXCHANGE RATE EXCHANGE RATES EXPENDITURE ALLOCATIONS EXPENDITURE BUDGET EXPENDITURE CEILING EXPENDITURE COMMITMENTS EXPENDITURE OBJECTIVES EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURE TERMS EXPENDITURES EXTERNAL AUDIT FIDUCIARY ASSESSMENT FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL YEARS FISCAL AGGREGATES FISCAL DATA FISCAL DEFICIT FISCAL FORECASTS FISCAL INFORMATION FISCAL POSITION FISCAL REPORTING FISCAL RISK FISCAL TRANSFERS FORWARD ESTIMATES GOVERNMENT BUDGET GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT POLICY GOVERNMENT REVENUE GOVERNMENT SPENDING HUMAN RESOURCE HUMAN RESOURCES INFLATION INSTRUMENT INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INVESTMENT EXPENDITURE LEGISLATIVE SCRUTINY LOCAL REVENUE MEDIUM-TERM PERSPECTIVE MINISTRY OF FINANCE MULTIYEAR PERSPECTIVE NATURAL RESOURCES OPERATING EXPENDITURES OPERATING EXPENSES PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE REPORTS PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PROCUREMENT SYSTEMS PUBLIC ADMINISTRATION PUBLIC ENTERPRISES PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SERVICE PUBLIC SERVICES PURPOSE OF GOVERNMENT RECURRENT EXPENDITURE REGIONAL GOVERNMENT RESOURCE CONSTRAINTS REVENUE ESTIMATES REVENUE POLICY REVENUE-SHARING ARRANGEMENTS SECTOR EXPENDITURE SERVICE CHARGES SERVICE DELIVERY STATE BUDGET STATE GOVERNMENT STATE GOVERNMENTS STATE TAX STATE TAXATION SUSTAINABILITY ANALYSIS TAX ADMINISTRATION TAX COLLECTION TAX COLLECTIONS TAX COLLECTOR TAX LAW TAX PAYMENTS TAX REVENUE TAX REVENUES TAXPAYERS TOTAL EXPENDITURE TOTAL TAX REVENUE TRANSPARENCY TRUST FUND TURNOVER TYPES OF REVENUE WITHDRAWAL
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Washington, DC
Africa | South Sudan
2014-01-31T19:36:57Z | 2014-01-31T19:36:57Z | 2012-05-31

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.

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