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South Sudan Country Integrated Fiduciary Assessment, Volume 2. Public Finance Management AssessmentThe purpose of this Country Integrated
 Fiduciary Assessment (CIFA) is: (i) to assess the quality of
 public finance management and procurement systems in South
 Sudan; and (ii) to then determine the extent of fiduciary
 risk posed to domestic and external tax payers by the
 government's use of their funds through these systems.
 South Sudan has great potential for further increases in
 living standards, but achieving them will require large
 improvements in public services, both in access and in
 quality. In turn, Public Finance Management (PFM) and
 procurement systems need to be strengthened in order to
 improve public services; this will require linking spending
 more tightly to policy objectives and strengthening the
 operational efficiency of expenditures. In sum, strengthened
 PFM and procurement systems are not an end in themselves
 but, rather, the necessary means to achieving the ultimate
 objective: improved service delivery in South Sudan. This
 CIFA will be used by the Government of the Republic of South
 Sudan (GRSS) and by the country state governments to inform
 their design or reforms of PFM and procurement systems and,
 in the case of development partners, to inform their design
 or revision of technical and financial assistance programs
 and projects in support of the reforms.
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Local Public Financial ManagementThis volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.
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Republic of Sierra Leone Public Expenditure and Financial Accountability : Performance Assessment Report 2010, Sub-National Governments (Local Councils)This Public Financial Management (PFM)
 Performance Assessment Report is based on the Public
 Expenditure and Financial Accountability (PEFA) PFM
 Performance Measurement Framework, Sub National Level, which
 includes a performance rating on 32 indicators covering the
 entire PFM cycle in Local Government, as in Sierra Leone,
 and assesses impact on budget goals. This assessment is
 intended to provide a comprehensive, integrated and candid
 assessment of Sierra Leone s PFM at the local council level,
 and to make recommendations for improving the local council
 PFM framework, institutional performance and capacity building.