Public financial management (PFM) in a fragile context: the case of South Sudan

Project
Ongoing
Last Updated: 04 May 2023
7
 News
18
 Library items

Table of contents

Results of the final evaluation of the programme

A final evaluation of the first phase of the programme was conducted by a team of independent evaluators during the first half of 2016. The evaluation was conducted by an independent contractor (AECOM) managed by the European Union Delegation in Juba with the assistance of a Reference Group consisting of members of key project stakeholders: the Ministry of Finance and Economic Planning (MoFEP), the Local Government Board (LGB), the Ministry of Labour and Public Service (MoLPS), the Local Government Service Delivery Programme (LOGOSEED) supported by the World Bank, and the Budget Strengthening Initiative (BSI) supported by the United Kingdom.

Main lessons learned and recommendations

The key lessons are:

  • The introduction of Payroll management issues into the overall EU-TAPP PFM work was an ambitious endeavour from the outset when taking into consideration the time frame of EU-TAPP and the reform readiness at State and County levels. Building the required capacities needs time, focus as well as willingness from GRSS side. Introducing SSEPS II has been a challenge for MoLPS and the equipment needed for this introduction has not been installed as required due to the conflict situation and various other issues. Trying to prepare the Counties for a split payroll when neither the equipment nor the preparedness is there is simply not feasible. A gradual step by step approach to dealing with core PFM related activities is the key lesson from EU-TAPP and that other aspects e.g. Payroll be dealt with by other more targeted interventions.
  • The presence of State-based teams adds value to interventions and the direct contact, on-the-job training, coaching and mentoring is a very needed aspect of PFM reform in the current situation in South Sudan. The need for sophisticated PFM techniques is not an option at present. The LG PFM Manual is a good solid foundation whereupon to base the work of delivering PFM reform and training. There is a need to keep the LG PFM reform grounded and simple at this stage.
  • A key lesson learned is that for any functioning PFM system to be able to perform better there is a need to have checks and balances between an elected council and the civil servants performing the tasks as per LG PFM Manual. At the moment civil servants are at the mercy of appointed Governors and District Commissioners – whether able or not – who often have little understanding of PFM processes and reform. It should be further mentioned that local council elections have never been held in South Sudan and that the current councillors have been appointed by the executive branch.

The main recommendations are:

  1. Future EU-TAPP phase should focus on PFM as it relates to LG PFM Manual in basic terms (budgeting, accounting, monitoring, reporting) and only aspects of PFM on Payroll (not HR side), revenue management as possible, assets management and procurement when relevant.

  2. In the future, CTMCs should be made part of the institutional set-up of the States and the functioning of these should be catered for through conditional recurrent transfers from MoFEP to SMoF.

  3. In a possible future EU-TAPP phase, State-based teams should be working in clusters of 7 teams to cover 4 States each. A better mix of Core Team and State-based is needed by focusing more TA on State level. It is recommended that in the future a phased approach should be adopted. This would entail selecting a few States/Counties and concentrating on making sure that the reforms are successfully implemented in those States/Counties before proceeding to implement the reforms in more States.

  4. GRSS must change the system of frequent redeployment/transfer of County staff and move towards a more sustainable funding of key PFM institutions and processes. Earmarked recurrent funding for CTMCs is needed.

  5. There is need for more effective change management interventions to ensure the reforms being rolled out are owned by the political leaders and civil servants in the States and Counties. Government should conduct sensitisation awareness workshops for the County Commissioners and key civil servants in the Counties to educate them about their role in the accountability cycle.

The report is accessible here. The main findings were presented to stakeholders at a meeting of the Local Government Public Financial Management and Human Resources (LG PFM&HR) Working Group on 27 April 2016.