2012年-世界发展银行全球_Government_of_Republic_of_South_Sudan_Public_Finance_Management_Assessment___Northern_Bahr_el_Ghazal_State_66页_631kb

Public Finance Management Assessment Summary: Northern Bahr el Ghazal State

Core Content

This report presents the findings of a Public Expenditure and Financial Accountability (PEFA) assessment of the Northern Bahr el Ghazal State Government (NBGSG) in South Sudan, conducted in June 2011. The assessment was funded by the World Bank, Southern Sudan MDTF, and UNDP, and was part of a broader series of PEFA evaluations aimed at supporting the Country Integrated Fiduciary Assessment (CIFA) and Country Procurement Assessment Report.

Main Points

PFM Reforms and Progress

• The reforms in NBGSG between 2007 and 2010 focused on planning, budgeting, fiscal decentralization, and budget execution.
• Planning and budgeting systems are now integrated, with high performance in PIs 5, 6, and 11, indicating a solid foundation for future improvements.
• The introduction of a centralized payments system and IT-based payroll controls has improved budget execution, though challenges remain in updating personnel records and managing arrears.

Fiscal Transfers

• Fiscal transfers from the GRSS to NBGSG are reasonably predictable, contributing to the state’s ability to plan and budget with confidence.
• The system supports a multiyear perspective in fiscal planning and budgeting, with a potential high score for PI-12.

Revenue Administration

• The State Revenue Authority (SRA) was established in 2010 and has initiated efforts to improve tax collection and administration.
• Tax legislation, taxpayer education, TIN issuance, and IT-based systems are being developed to enhance revenue collection and reporting.
• However, revenue collection remains weak, with only 84.1% of 2011 revenue collected, and there are still significant gaps in the effectiveness of tax collection and administration.

Accounting and Reporting

• The state has started to implement an integrated financial information management system (IFMIS), known as FreeBalance, to improve financial reporting.
• Monthly budget execution reports are now being prepared, which can support more timely and informed management decisions.
• Annual financial statements are not yet fully credible, and internal controls for accounting and reconciliation are still underdeveloped.

Internal Audit and Oversight

• The internal audit (IA) function was introduced in 2007 but has not been effective due to capacity constraints and limited resources.
• IA is focusing on high-risk areas such as revenue collection, expenditure control, and procurement, with an audit plan for 2011–2014.
• External audit and legislative oversight functions are still minimal and have not been fully utilized to hold the executive branch accountable.

County-Level PFM

• Aweil West County was also assessed, and its PFM challenges are similar to those of the state.
• The county lacks a formal accounting function, relying only on a cashier, which limits its ability to reconcile cash inflows and outflows and prepare annual financial statements.
• The PEFA framework was not applied to the county due to the early stage of PFM development and heavy reliance on higher levels of government and donor support.

Key Information

Performance Indicators (PIs)

• PI-1 to PI-3: Budget credibility indicators show mixed results, with some not rated due to lack of data.
• PI-4: Shows a D rating, indicating poor management of expenditure arrears.
• PI-5 to PI-7: Comprehensiveness and transparency are moderate, with some areas still lacking.
• PI-8: Transparency of intergovernmental fiscal relations is rated C+ (method 2), indicating some progress.
• PI-9 to PI-10: Oversight of fiscal risk and public access to fiscal information are rated D and D, respectively.
• PI-11 to PI-12: Policy-based budgeting and multiyear planning are rated B+ and D, respectively.
• PI-13 to PI-17: Budget execution and internal controls show some improvement but remain weak.
• PI-18 to PI-21: Payroll controls are rated D+, while internal audit is rated D.
• PI-22 to PI-25: Accounting and reporting are in early stages, with annual financial statements not yet credible.
• PI-26 to PI-28: External audit and legislative oversight are not yet applicable or fully functional.

HLG 1: Predictability of Fiscal Transfers

• Fiscal transfers from the GRSS are predictable both year-on-year and within the year, with an A rating.

Budget Composition

• The 2011 budget of NBGSG is composed of:
  • Transfers from GRSS: 141.6 million SDG (92.6% of total)
  • Own Revenue: 11.3 million SDG (7.4% of total)
  • Expenditures: 151.4 million SDG
    • Salaries: 93.9 million SDG (62.0%)
    • Operating Expenditures: 17.3 million SDG (11.4%)
    • Capital Expenditures: 18.8 million SDG (12.4%)
    • Transfers to counties and CDF: 21.4 million SDG (14.1%)

Legal and Institutional Framework

• The Legal and Institutional Framework for PFM is underdeveloped.
• A formal PFM law at the GRSS level is needed to support the implementation of various PFM measures.
• A draft bill was prepared but has not yet been enacted.

Conclusion

The PFM systems in Northern Bahr el Ghazal State are at an early stage of development. While there has been progress in budget planning and execution, significant challenges remain in revenue collection, internal control, and financial reporting. Strengthening these areas, along with improving the effectiveness of internal and external oversight mechanisms, is critical to achieving more robust and transparent public finance management.