South Sudan

Transitional Constitution 2011 (as amended 2015, 2018, 2022) Arts. 87-91, 183-186 + PFMA 2011 + NAC Act 2011 + RTI Act 2013

Transitional Constitution of the Republic of South Sudan 2011 (am. No. 1/2015, 2/2015, 1/2016, R-ARCSS 2018, unity govt. 2022), Arts. 87-91, 183-186; Public Financial Management and Accountability Act 2011; National Audit Chamber Act 2011 (Constitution Art. 186); Right to Access Information Act 2013

Statute text →

out of 100

weak

36 of 37 scored fields populated. Higher = stronger statutory transparency requirements.

South Sudan's fiscal transparency framework is scored statute-as-written per VE/CU/VN/YE conflict-peer precedent: Transitional Constitution 2011 (as amended), PFMA 2011, National Audit Chamber Act 2011, and Right to Access Information Act 2013 (121/150 globally, rank 12th -- one of the world's best-drafted ATI laws). The world's youngest country (independent July 9, 2011) has experienced civil war (2013-2018), renewed conflict (2020-2021), and fragile unity government (2022). IBP OBS 2021 T=15/100 (rank 107/120; three rounds: 2017=5, 2019=7, 2021=15); TI CPI 2025=9/100 (rank 181/182; second-worst globally). Key document status (OBS 2021): Executive's Budget Proposal (Available to Public); Enacted Budget (Published Late); In-Year Reports (Internal Use Only); Audit Report (Internal Use Only; SAI oversight=0/100). The NAC (nac.gov.ss, 200 OK) confirms performance audit mandate and 2024-2025 audit plan; audit_public=False (OBS 2021 explicit override). Constitution Art. 91 provides an explicit 'six months' (180-day) year-end reporting deadline. The RTI Act 2013 Scope=27/30 supports fee_schedule_publication=True (statute-as-written; enforcement zero). Procurement law status unconfirmed (2023 act possibly draft; contract_publication_required=False). Oil revenue ~90% of government revenues; hyperinflation 91.4% (2024); PEFA 13-year gap (all 2012). De facto band: 'nominal' (OBS 15/100; SAI and executive implementation oversight both 0/100). Score: 44 (weak band; statute-as-written). FY: July 1 - June 30. Currency: SSP.

Transparency Requirements

Budget Publicationmax 12 pts

Budget publication required	✓ Yes
Budget published online	No
Budget publication timeline	—
Machine-readable budget format	No
Draft budget required before adoption	✓ Yes

Expenditure Disclosuremax 12 pts

Expenditure disclosure required	✓ Yes
Expenditure granularity	department
Public expenditure portal required	No
Expenditure reporting frequency	quarterly

Independent Auditmax 12 pts

Audit required	✓ Yes
Auditor independent of entity	✓ Yes
Auditor selection method	appointed executive
Audit frequency	annual
Audit reports public	No
Audit scope	financial performance

Contract & Procurementmax 10 pts

Public bidding required	✓ Yes
Contract publication required	No
Bid award disclosure	No
Beneficial ownership disclosure	No

Debt & Liability Disclosuremax 10 pts

Debt disclosure required	✓ Yes
Pension liability disclosure	No
Contingent liability disclosure	No
Voter approval required for new debt	No

Fiscal Reporting Frequencymax 10 pts

Interim reporting required	✓ Yes
Interim reporting frequency	quarterly
Year-end report deadline	180 days after fiscal year
Citizens budget required	No

Enforcement & Oversightmax 10 pts

Non-compliance penalties	✓ Yes
Fiscal oversight body	No
Whistleblower protections	No
Legislative budget office	No

Revenue & Tax Transparencymax 8 pts

Tax expenditure reporting	No
Revenue forecasting required	✓ Yes
Tax rate publication	✓ Yes
Fee schedule publication	✓ Yes

Compensation & Payrollmax 8 pts

Salary disclosure required	No
Salary disclosure scope	—
Pension benefit disclosure	No
Overtime reporting	No

Capital & Asset Disclosuremax 8 pts

Capital plan required	✓ Yes
Asset inventory required	No
Surplus asset disposal transparency	No

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