2012年-世界发展银行全球_Republic_of_South_Sudan___Country_Integrated_Fiduciary_Assessment_Southern_Sudan_Volume_1_Main_Report_74页_797kb

South Sudan Integrated Fiduciary Assessment Summary

Core Content

The Country Integrated Fiduciary Assessment (CIFA) is a comprehensive evaluation of the public finance management (PFM) and procurement systems in South Sudan, conducted by the World Bank in June 2012. The assessment aimed to evaluate the quality of these systems and identify fiduciary risks to both domestic and international taxpayers. It was based on the PEFA Framework and OECD-DAC indicators, and integrated data from the GRSS and four state governments (NBGS, Jonglei, Unity, and Western Equatoria).

Main Report Overview

1. Conceptual Framework for CIFA

• Purpose: Assess the quality of PFM and procurement systems in South Sudan.
• Objective: Identify fiduciary risks and support reforms to improve public services and financial accountability.
• Scope: Focus on GRSS and state governments, including the development of a medium-term budgeting approach.
• Methodology: Used PEFA and OECD-DAC frameworks for analysis.

2. Progress and Remaining Challenges

Planning and Budgeting

• Progress: Robust planning and budgeting systems have been developed, including a strategic phase and estimation phase.
• Challenges:
  • Limited political ownership of the budget process.
  • Need for strategic plans to align spending with policy objectives.
  • Budget execution is not fully anchored in a medium-term perspective.

Revenue Administration

• Progress: A tax law was approved in 2009, and taxpayer education campaigns have been initiated.
• Challenges:
  • The law has not yet been published and is not fully operational.
  • Tax collection systems are not transparent, leading to leakage and multiple taxation.
  • The concept of a Taxpayer Identification Number is in early stages.
  • The audit system for corporate income tax is not yet fully operational.

Budget Execution and Cash Management

• Progress: Introduction of IFMIS in 2008.
• Challenges:
  • IFMIS is not effectively used to prevent overcommitment.
  • Cash rationing and arrears are significant due to insufficient revenues.
  • The centralized payments system is only partially operational.
  • Procurement planning is not used effectively as a management tool.

Procurement System

• Progress: The IPPDR provides a regulatory framework, though it lacks legal force.
• Challenges:
  • Weak legal and regulatory framework.
  • Limited oversight and regulatory authority by the Procurement Policy Unit.
  • High proportion of procurement conducted through single-source methods.
  • Weak institutional framework and capacity for procurement management.
  • Mistrust between public and private sectors due to lack of transparency and corruption.
  • Inadequate accountability for conditional grants to state governments.

Payroll Controls

• Progress: Introduction of electronic payroll processing system and HRMIS.
• Challenges:
  • Accuracy of personnel records is an issue.
  • Lack of daily attendance records.
  • Limited monitoring of attendance and potential for "ghost" workers.

Non-Payroll Controls

• Progress: Some improvements in data accuracy and reporting.
• Challenges:
  • Inadequate controls over petty cash usage and conditional grants.
  • Revenue collection data is not reliable, especially for oil revenues.
  • Leakage of revenues into unauthorized accounts.
  • Weak internal audit systems and lack of independent oversight.

Key Issues Identified

• Weak Legal Framework: No comprehensive procurement law in place, and regulations are not fully formulated.
• Inadequate Transparency: Procurement and PFM systems lack transparency, leading to potential misuse of funds.
• Limited Capacity: Insufficient human and technical capacity in PFM and procurement functions.
• Cash Shortages: Result in arrears and hinder efficient budget execution.
• Poor Accountability: Especially in the use of conditional grants and petty cash.
• Mistrust in the System: Public and private sectors distrust the procurement and PFM systems due to corruption and lack of transparency.

Fiduciary Risk and Mitigation Measures

• Fiduciary Risk: High due to weak systems, lack of transparency, and insufficient oversight.
• Mitigation Measures:
  • Strengthen political ownership of the budget process.
  • Develop strategic plans and ensure they align with policy objectives.
  • Implement a robust and transparent procurement law.
  • Enhance internal audit functions and ensure independence.
  • Improve data collection and reporting systems.
  • Address capacity constraints through training and institutional development.

Conclusion and Next Steps

• The CIFA report serves as a foundation for PFM and procurement reforms in South Sudan.
• It highlights the need for stronger legal frameworks, increased transparency, and improved accountability mechanisms.
• Continued support from development partners and the government is essential for the successful implementation of these reforms.
• The report also emphasizes the importance of aligning spending with policy goals and improving the efficiency of public services.

Funding and Support

• The CIFA was funded by the World Bank, Multi Donor Trust Fund – South Sudan, the African Development Bank, and the United Nations Development Programme.
• Key inputs were provided by peer reviewers and the PEFA Secretariat.

Summary of Ratings

• GRSS PEFA Ratings: Highlighted areas of weakness in PFM and procurement.
• State Government PEFA Ratings: Vary, with Western Equatoria State showing more progress.
• SSPAR Ratings: Identified compliance and performance gaps in procurement systems.

Key Players

• CIFA Support Team: Included financial management and procurement specialists from the World Bank and other institutions.
• CIFA Government Task Force: Composed of officials from MoFEP, state governments, and other relevant bodies.
• Development Partners: Provided feedback and support for the assessment and reform process.