Government-by-Government Assessments: South Sudan
During the review period, the government published a budget for the first time since 2020, although the executive budget proposal, enacted budget, and end-of-year report were delayed. Publicly available budget documents did not include allocations to and earnings from the national oil company, the only major state-owned enterprise. Information on debt obligations, including major state-owned enterprise debt, was not publicly available. Actual revenues and expenditures did not reasonably correspond to the budget, and the government did not issue revised budget estimates. The government maintained off-budget accounts beyond what was allocated by the budget, including military and intelligence expenditures not subject to parliamentary or civilian public oversight. Information in budget documents was not reliable. The supreme audit institution did not meet international standards of independence and did not audit the budget. The government specified in law or regulation but did not appear to follow in practice the criteria and procedures for awarding natural resource extraction licenses and contracts. Basic information on natural resource extraction awards was not publicly available.
South Sudan’s fiscal transparency would be improved by:
- Publishing an executive budget proposal, enacted budget, and end-of-year report within a reasonable period;
- Publishing substantially complete information on debt obligations within a reasonable period, including major state-owned enterprise debt;
- Detailing in budget documents allocations to and earnings from the major state-owned enterprise;
- Producing and publishing a supplemental budget when actual revenues and expenditures do not correspond to those in the enacted budget;
- Eliminating off-budget accounts or subjecting them to adequate oversight and audit;
- Subjecting military and intelligence budgets to parliamentary or civilian public oversight;
- Ensuring the supreme audit institution meets international standards of independence and publishes timely and substantive audit reports;
- Following procedures for natural resource extraction contracts, licenses, and awards; and
- Making basic information on natural resource extraction awards publicly available.