Government of Republic of South Sudan Public Finance Management Assessment : Northern Bahr el Ghazal State

World Bank

Government of Republic of South Sudan Public Finance Management Assessment : Northern Bahr el Ghazal State

2012

World Bank

The purpose of this assessment is to assess the public finance management (PFM) system performance of the Northern Bahr el Ghazal State Government (NBGSG). The assessment is one of a number of public expenditure and financial accountability (PEFA) assessments being conducted in South Sudan. The PEFA assessment is focused on the PFM systems of NBGSG in South Sudan and the county of Aweil West, one of NBGS's six counties. The state governments are implementing the same PFM reform programs as at the central government level, with the help of Ministry of Finance and Economic Planning (MoFEP) and key spending agencies (for example, health), supported by technical assistance from donors, particularly United Nations Development Programme (UNDP): economic planning project, local government and recovery project, and rapid capacity placement initiative. The sequence is similar to that of the central government PFM reform program, with initial strong emphasis on strengthening planning and budgeting systems and using the same techniques. Reforms in budget execution are also similar, though somewhat lagging the reforms at central level.

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Mots clés AGROVOC

access to information accountability accounting auditing banks capacity building central government civil service debt economic development exchange rate expenditure fraud households income tax inflation information management information technology instrument laws levies liability local government natural resources penalties pension private sector public expenditure public finance public sector public services public works roads rule of law savings social development transport union villages wages water supply

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Editeur

Washington, DC

D'autres materias

Recurrent expenditure; Financial assets; Flow of funds; Budget implications; Trust fund; Receipts; State government; Financial assistance; Revenue estimates; Cost estimates; Tax assessments; Debts; Expenditure objectives; Public spending; Ministry of finance; Deficit financing; Tax revenues; Cash inflows; Arrears; Budgeting; Asset management; Tax reform; Employee; Tranche; Financial statements; Fiscal information; Revenue authority; Expenditure estimates; Reserve fund; Tax payments; Governor; Taxable income; Capital projects; Expenditure reports; Currency; Tax debt; Tax administration system; Exchange rates; Financial accountability; Operational costs; Tax procedures; State budget; Treasury; Cash management; Tax administration; Debt stock; Double taxation; State ministry; Expenditures; Issuance; Credibility; Legal obligation; Tax law; Expenditure programs; Property tax; Ministry of health; Taxpayers; Budget performance; Ministry of agriculture; Public financial management; Reserves; State governments; Appropriations; Aggregate expenditure; Audits; Funding sources; Revenue policy; Capital expenditure; Electronic payments; Mdas; Return; Registration system; Tax collections; International development; Trading; Bank payment; Expenditure allocations; Tax debts; Total expenditure; Accountant; Fiscal deficit; Policy priorities; Expenditure policy; Legal framework; Internal audit; Sectoral composition; Financial resources; Fiscal decentralization; Technical assistance; Revenue performance; Expenditure composition; Personal income; Accounting procedures; Tax revenue; Government finance; Transparency; Government reform; Unpaid bills; Tax registration; Expenditure assignments; Consolidation; Provisions; Financial management; Business owner; Intergovernmental fiscal relations; Local market; Training center; Penalties for noncompliance; Nontax revenue; Amount of capital; Stamp duties; Income tax liabilities; Employers; Debtor; Public; Information system; Bank accounts; Policy changes; Government budget; Financial statement; Payments arrears; Public entities; Block grant; Revenue collection; Budget execution; Fiscal plans; Operating expenses; Internal controls; Government policy; Subnational; Cash balances; Government spending; Central budget; Deposit; Ministry of education; Infrastructure development; Fiscal transfers; Investment income; Auction; Tax legislation; Expenditure execution; Government policies; Government budgets; Budgetary impact; Budget process; Institutional developments; Human resource; Level of government; Budget formulation; Public finance management; Government revenue; Capital costs; Sector ministries; Chamber of commerce; Revenue collections; Local revenue; Tax collectors; Composition of expenditures; Receipt; Tax liability; Town; Disbursement; Contractual obligation; Equal treatment; Subnational governments; Tax liabilities; Capital expenditures; Reserve; Employer; Fiscal performance; Reform programs; School buildings; Capacity constraints; Financial information; Tax assessment; Medium-term perspective; Bank account; Contractual obligations; Withholding tax; Licenses

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http://hdl.handle.net/10986/16770http://creativecommons.org/licenses/by/3.0/igo/World BankCC BY 3.0 IGO

Sur AGRIS depuis: 2014-09-15

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http://hdl.handle.net/10986/16770

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Government of Republic of South Sudan Public Finance Management Assessment : Northern Bahr el Ghazal State

2012

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