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
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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 |