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Final evaluation of the Public Financial Management Project
Commissioning Unit: South Sudan
Evaluation Plan: 2019-2021
Evaluation Type: Project
Completion Date: 11/2020
Unit Responsible for providing Management Response: South Sudan
Documents Related to overall Management Response:  
1. Recommendation:

The design of the project should be expanded to include taxpayers with a focus on taxpayer education, ministries of finance as the central policy arm and driver of the tax system and address fiduciary risks in the Public Financial Management (PFM) system.  Revenue Authority enterprise risks; taxpayer compliance risks, and fiduciary risks in budget execution to enthrone transparency, accountability and probity in PFM should be addressed.The design of the project should be expanded to include taxpayers with a focus on taxpayer education, ministries of finance as the central policy arm and driver of the tax system and address fiduciary risks in the Public Financial Management (PFM) system.  Revenue Authority enterprise risks; taxpayer compliance risks, and fiduciary risks in budget execution to enthrone transparency, accountability and probity in PFM should be addressed.

Management Response: [Added: 2020/11/19]

UNDP has taken note of this recommendation and as PFM reform is a process, the project (Support to PFM in SS) seeks to further employ frameworks to ensure that risks in revenue collection and budget appropriation are reduced. Tax education is already part of the first phase of the project and the States would be supported to put in place further robust systems

Key Actions:

Key Action Responsible DueDate Status Comments Documents
1.1 Design and employ framework that reduce risk in revenue collection and budget appropriation
[Added: 2020/11/19] [Last Updated: 2021/08/07]
PFM Manager 2022/12 Not Initiated UND Supported for the establishment of a unified tax system consists of three key pillars: (1) the enactment of the state revenue authority bills (SRA), (2) existence of legal framework, and (3) existence of SRA governance structures. UNDP also supported the SRA establishment and conducted market and tax-related assessments, which informed the design of the SRA bills and tax laws. These pillars has harmonized revenue collection and administration within the three states resulting in enhanced accountability and public finance management and oversight functions ( Reference is made on page 12 and 13 of the attached report). History
1.2 Expand taxpayer’s education
[Added: 2020/11/19]
PFM Manager 2022/12 Not Initiated Accepts recommendation fully
2. Recommendation:

In a post-conflict country like South Sudan with weak institutions and depressed work environments, for optimal impact, capacity ought to take a wider view by refocusing from capacity building restricted to training alone, but extended to human and institutional productivity which involves support to enhance the work environment through addressing - energy, furniture and equipment needs; strengthening processes through business process model and digitalization; elaborating strategic plan and administering staff appraisal frameworks; supporting wellness – staff health insurance plans; and, of course, training to upscale knowledge and skills.

Management Response: [Added: 2020/11/19]

The PFM project accepted the recommendation and will seeks to build both human and institutional capacities as well as influence both policy and legal environment for accountability, transparency and collaboration between national and states.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
2.1 Capacity building for State Revenue Authority (SRA) staff/management and State Legislative Authority (SLA) members
[Added: 2020/11/19] [Last Updated: 2021/08/07]
PFM Manager 2021/06 Completed This is to ensure that revenue collection and management are enhanced. To this end, 350 tax officers (made of men and women from the various States) were trained on tax policy and non-oil revenue administration to ensure that tax revenues are collected effectively and efficiently for enhanced service provision ( reference is made on the attached report page 6) History
2.2 Provision of equipment and renovation of office space to SRA
[Added: 2020/11/19] [Last Updated: 2021/08/07]
PFM Manager 2021/06 Completed The project Completed construction of the State Revenue Authority office in Western Bahr el Ghazal. UNDP also supported, installation of ICT equipment in three target states commenced in 2021. Contractors installed the equipment in a pre-determined sequence in the three target locations ( reference is made on page 6 of the attached report) History
2.3 Review laws, legislations and policies to support the revenue mobilization in the states and ensure accountability, transparency and collaboration between national and states.
[Added: 2020/11/19]
Senior Economist 2022/12 Not Initiated Aligned to Peace Agreement.
3. Recommendation:

The Project management unit should provide a one-stop-shop for data and information management in accordance with M&E tracking results requirement recording the project’s activities and results, reports, outcomes, outputs, main stakeholders, principal beneficiaries, budgets and expenses.

Management Response: [Added: 2020/11/19]

The SPACE team take note of this recommendation and will work to further strengthen the M&E and data management system to truck results.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
3.1 Provide training on taxpayers’ data collection system for SRA staffs
[Added: 2020/11/19]
PFM Manager 2022/12 Not Initiated
3.2 Strengthen and expanded ICT component of the project to aid quality tax collection, management and reporting system of SRA
[Added: 2020/11/19]
PFM- ICT Specialist 2022/12 Not Initiated
Conduct routine and periodic monitoring to truck the project progress and store all the data in UNDP South Sudan Share point
[Added: 2020/11/19]
PFM Manager 2022/12 Not Initiated
4. Recommendation:

Given the quantum of social services delivered at the local government levels, counties and payams, there is need to start a development planning process to drive the budgeting process in the states from the payam level. All efforts must be mustered to elaborate integrated development plans at every level which would lead to the fiscal budgets at the state level.

Management Response: [Added: 2020/11/19]

The  project will build capacities at all levels – national and states – to enhance the preparation and execution of development plans and broadening the budget process. This is one of the key focus of the SDG Fund PFM projects were resources have been secured to support three states in revenue mobilization with a focus on expenditure on service delivery and state level development planning.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
build capacity of State MOF staff in budget preparation and appropriation processes
[Added: 2020/11/19] [Last Updated: 2021/08/07]
PFM Manager 2021/06 Completed Trainings of State Ministry of Finance Officials on the PFM cycle took place during Q1 2021. Topics discussed included planning, budgeting, revenue, expenditure, internal control, procurement, external audit, among others ( Reference is made on page 15 of attached report) History
5. Recommendation:

Gender mainstreaming and women empowerment should be enhanced by appropriately designed training programmes to sharpen the competences of CSOs and women’s groups to represent and advocate for the interests of children and women as well as human rights in the budget process.

Management Response: [Added: 2020/11/19]

The PFM team fully accept  this recommendation and will work to strengthen gender mainstreaming and women empowerment in the project execution, especially on enhancing gender budgeting.

Key Actions:

Key Action Responsible DueDate Status Comments Documents
5.1 Mainstream gender and human rights in the budget process at the state level through gender budgeting.
[Added: 2020/11/19]
PFM Manager 2022/12 Not Initiated
Collect and report gender disaggregated data during UNDP and donor reporting
[Added: 2020/11/19]
PFM Manager 2022/12 Not Initiated

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