2012年-世界发展银行全球_Government_of_Republic_of_South_Sudan_Public_Finance_Management_Assessment___Jonglei_State_49页_920kb

Summary Assessment of Public Finance Management in Jonglei State, South Sudan

Core Content

This report provides a Public Finance Management (PFM) assessment of Jonglei State, South Sudan, based on the PEFA Framework, conducted in June 2011. The assessment covers the credibility of the budget, comprehensiveness and transparency, policy-based budgeting, predictability and control in budget execution, accounting and reporting, external scrutiny and audit, donor practices, and predictability of fiscal transfers from the higher level government (HLG).

Main Points

Positive Factors

• Policy Alignment: The budget is prepared in accordance with state government policy, consistent with the GRSS framework.
• Transparent Fiscal Relations: Transfers to counties are transparent, with salary allocations based on the number of civil service employees and operating and capital expenditures distributed equally.
• Electronic Payroll System: An electronic payroll system (SSPS) was established in 2010, with integration between personnel records and payroll data, and strong internal controls.
• Integrated Financial Management System (IFMIS): FreeBalance, an IFMIS, was operational at the State MoFEP since April 2011, improving the ability to capture budget execution transactions at the line-item level.
• Legislative Oversight: The SLA reviewed and passed the 2011 state budget, marking a positive step in budgetary accountability.

Key Challenges

• Inadequate Budget Performance Reports: No meaningful budget performance reports or annual financial statements have been produced, limiting the ability to assess fiscal outcomes.
• Weak Procurement System: The Procurement Directorate is not fully functional, and procurement is conducted through single sourcing, leading to potential inefficiencies.
• Lack of Internal Audit: The Internal Audit and Adjustment Directorate is focused solely on accounting, with no internal audit activities performed.
• Control Weaknesses: Issues include uncontrolled expenditure, lack of monitoring of payment arrears, and poor revenue collection and management.
• Revenue Administration Gaps: There is no recording or follow-up of tax receivables, no reconciliation between assessments and collections, and no taxpayer identification number system in place.

Key Information

Budget Composition

• The budget in Jonglei State is largely dependent on transfers from the GRSS, with only 2% of revenues being own revenues in 2010.
• Personnel costs account for the largest portion of expenditure, followed by capital and operating costs.

Revenue Performance

• Own revenue in 2008 was 14% of the budgeted amount, while in 2010 it was 47%.
• Revenue performance was more stable in 2009, with a 2% deviation from the budget.

Legal and Institutional Framework

• Jonglei State is governed by the 2008 interim constitution, consistent with the GoSS interim constitution.
• There is no state-level PFM law, and PFM is governed by appropriations acts and GoSS-level guidelines.
• A PFM bill is pending approval by the SLA.

Donor Practices

• Donor practices are rated as D for financial information provided for budgeting and reporting.
• The proportion of aid managed using national procedures is also rated as D.
• Donor practices are not rated for direct budget support due to lack of data.

Fiscal Transfers

• Fiscal transfers from the GRSS are not rated for predictability due to lack of data, but there is a positive trend in predictability within years.

Performance Indicators and Ratings

Conclusion

The PFM system in Jonglei State is in the early stages of development, with some positive steps taken in transparency, electronic systems, and legislative review. However, significant challenges remain in budget credibility, revenue administration, procurement, and internal control systems. A PFM law is still pending, and the lack of reliable data and institutional capacity hinders the ability to produce comprehensive and accurate financial reports. Strengthening these areas is essential for improving the overall PFM performance in the state.