South Sudan

Which countries lead in budget accountability? Which ones need improvement? Explore our data and recommendations for each of the 120 countries assessed.
Open Budget Survey Results

Public Participation

11

Budget Oversight

41

Transparency

15

Open Budget Survey 2021

Government budget decisions – what taxes to levy, what services to provide, and how much debt to take on – have important consequences for all people in society. When governments provide information and meaningful channels for the public to engage in these decisions, we can better ensure public money is spent on public interests.

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The Open Budget Survey (OBS) is the world’s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities for the public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit offices, in the budget process.

The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 8th edition of the OBS covers 120 countries.

Summary
Country Specific Assessments
Country summary EN
pdf, 315.86 KB
Questionnaire EN
pdf, 834.14 KB
15 /100

This part of the OBS measures public access to information on how the central government raises and spends public resources. It assesses the online availability, timeliness, and comprehensiveness of eight key budget documents using 109 equally weighted indicators and scores each country on a scale of 0 to 100. A transparency score of 61 or above indicates a country is likely publishing enough material to support informed public debate on the budget.

Transparency in South Sudan compared to others

Global Average
45
Uganda
58
Kenya
50
Rwanda
45
Madagascar
27
Tanzania
21
Somalia
20
South Sudan
15
Burundi
9
Sudan
1
Comoros
0
0
Insufficient
61
Sufficient
100

South Sudan’s ranking: 107 of 120 countries

0
100

How has the transparency score for South Sudan changed over time?

5
2017
7
2019
15
2021
0
Insufficient
61
Sufficient
100

Public availability of budget documents in South Sudan

Key
Available to the Public
Published Late, or Not Published Online, or Produced for Internal Use Only
Not Produced
Scroll
Document 2017 2019 2021
Pre-Budget Statement
Executive’s Budget Proposal
Enacted Budget
Citizens Budget
In-Year Reports
Mid-Year Review
Year-End Report
Audit Report

How comprehensive is the content of the key budget documents that South Sudan makes available to the public?

Key
61-100 / 100
41-60 / 100
1-40 / 100
Scroll
Key budget document Document purpose and contents Fiscal year assessed Document content score
Pre-Budget Statement Discloses the broad parameters of fiscal policies in advance of the Executive's Budget Proposal; outlines the government's economic forecast, anticipated revenue, expenditures, and debt. 2020-21 Internal Use
Executive’s Budget Proposal Submitted by the executive to the legislature for approval; details the sources of revenue, the allocations to ministries, proposed policy changes, and other information important for understanding the country's fiscal situation. 2019-20 30
Enacted Budget The budget that has been approved by the legislature. 2019-20 Published Late
Citizens Budget A simpler and less technical version of the government's Executive’s Budget Proposal or the Enacted Budget, designed to convey key information to the public. 2019-20 Published Late
In-Year Reports Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. 2019-20 & 2020-21 Internal Use
Mid-Year Review A comprehensive update on the implementation of the budget as of the middle of the fiscal year; includes a review of economic assumptions and an updated forecast of budget outcomes. 2019-20 Not Produced
Year-End Report Describes the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. 2018-19 Not Produced
Audit Report Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. 2018-19 Internal Use

South Sudan’s transparency score of 15 in the OBS 2021 is moderately higher than its score in 2019.

What changed in OBS 2021?

South Sudan has increased the availability of budget information by:

Publishing the Executive's Budget Proposal online.
However, South Sudan has decreased the availability of budget information by:
Failing to publish the Enacted Budget and Citizens Budget online in a timely manner.

Recommendations

South Sudan should prioritize the following actions to improve budget transparency:

Publish the Pre-Budget Statement, Enacted Budget, Citizens Budget, In-Year Reports and Audit Report online in a timely manner.
Produce and publish the Mid-Year Review and Year-End Report online in a timely manner.
Continue the good practice of publishing the Executive's Budget Proposal online prior to its approval, and strengthen it by including data on the financial position of the government and information on performance and policy. This includes publishing information on financial and nonfinancial assets held by the government, estimates of expenditure arrears, and information on contingent and future liabilities. Additionally, the Executive's Budget Proposal should include information that shows how all new policy proposals affect expenditures and revenues, as well as how the proposed budget links to the government's policy goals for the budget year and future yeras.
11 /100

The OBS assesses the formal opportunities offered to the public for meaningful participation in the different stages of the budget process. It examines the practices of the central government’s executive, the legislature, and the supreme audit institution (SAI) using 18 equally weighted indicators, aligned with the Global Initiative for Fiscal Transparency’s Principles of Public Participation in Fiscal Policies , and scores each country on a scale from 0 to 100.

South Sudan has a public participation score of 11 (out of 100).

Public participation in South Sudan compared to others

Global Average
14
Kenya
31
Uganda
19
Madagascar
15
Rwanda
15
South Sudan
11
Tanzania
9
Sudan
4
Burundi
0
Comoros
0
Somalia
0
0
Insufficient
61
Sufficient
100

For more information, see here  for innovative public participation practices around the world.

Extent of opportunities for public participation in the budget process

13
/100
Formulation
(executive)
44
/100
Approval
(legislature)
0
/100
Implementation
(executive)
0
/100
Audit
(supreme audit institution)
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

South Sudan's Ministry of Finance and Economic Planning has established public consultations during budget formulation but, to further strengthen public participation in the budget process, should also prioritize the following actions:

Pilot mechanisms to monitor budget implementation.
Expand mechanisms during budget formulation to engage any civil society organization or member of the public who wishes to participate.
Actively engage with vulnerable and underrepresented communities, directly or through civil society organizations representing them.

The Transitional National Legislature of South Sudan has established public hearings related to the approval of the annual budget, but should also prioritize the following actions:

Allow any member of the public or any civil society organization to testify during its hearings on the budget proposal prior to its approval.
Allow members of the public or civil society organizations to testify during its hearings on the Audit Report.

South Sudan's National Audit Chamber should prioritize the following actions to improve public participation in the budget process:

Establish formal mechanisms for the public to assist in developing its audit program and to contribute to relevant audit investigations.
41 /100

The OBS examines the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight; each country is scored on a scale from 0 to 100 based on 18 equally weighted indicators. In addition, the survey collects supplementary information on independent fiscal institutions (see Box).

The legislature and supreme audit institution in South Sudan, together, provide limited oversight during the budget process, with a composite oversight score of 41 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:

Legislative oversight

0
36
100
weak

Audit oversight

0
50
100
limited
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

The Transitional National Legislature of South Sudan provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage. To improve oversight, the following actions should be prioritized:

The Executive’s Budget Proposal should be submitted to legislators at least two months before the start of the budget year.
Legislative committees should examine the Executive’s Budget Proposal and publish reports with their analysis online.
The legislature should approve the Executive’s Budget Proposal before the start of the budget year.
A legislative committee should examine in-year budget implementation and publish reports with their findings online.
In practice, ensure the legislature is consulted before the executive shifts funds specified in the Enacted Budget between administrative units; spends any unanticipated revenue; or reduces spending due to revenue shortfalls during the budget year.
A legislative committee should examine the Audit Report and publish a report with their findings online.

To strengthen independence and improve audit oversight by the South Sudan National Audit Chamber, the following actions are recommended:

Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
Ensure audit processes are reviewed by an independent agency.

The emerging practice of establishing independent fiscal institutions

South Sudan does not have an independent fiscal institution (IFI). IFIs are increasingly recognized as valuable independent and nonpartisan information providers to the Executive and/or Parliament during the budget process.

*These indicators are *not* scored in the Open Budget Survey.

Methodology

  • Only documents published and events, activities, or developments that took place through 31 December 2020 were assessed in the OBS 2021.
     
  • The survey is based on a questionnaire completed in each country by an independent budget expert:
    Achan Ali Ramlat; Isaac Bazugba
    Samahi Research
    JUBA CHRISTIAN CENTRE (JCC), University of Juba Road, Plot No.42, P.O.Box 167, Juba, C.E. – South Sudan
    [email protected]; [email protected]
  • To further strengthen the research, each country’s draft questionnaire is also reviewed by an anonymous independent expert, and in South Sudan by a representative of the Ministry of Finance and Economic Planning.
Past reports
Years
Language
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN