Republic of South Sudan

Ministry of Finance and Economic Planning

2015/16 Full Year Macro-Fiscal Report
October 2016

1

 Contents
2015/16 Fiscal Year Overview ……...........................................................................................................3
Summary of 2015/16.............................................................................................................................. 4
Section 1: Key Macroeconomic Developments ......................................................................................6
Section 2: Revenue & Grants …...............................................................................................................8
Section 3: Budget Execution .................................................................................................................10
Section 4: Financing …………………………………..........................................................................................13
Section 5: Donor Spending Developments ...........................................................................................14
Appendix 1: Total Spending by Sector & Agency ...................................................................................16
Appendix 2: Spending on Salaries by Sector & Agency ..........................................................................19
Appendix 3: Spending on Operating by Sector & Agency ......................................................................22
Appendix 4: Spending on Transfers by Sector & Agency .......................................................................24
Appendix 5: Spending on Capital by Sector & Agency …………….............................................................25
Appendix 6: Spending on Other Expenditures by Sector & Agency ......................................................25

The Quarterly Macro-Fiscal Report is presented by the Minister of Finance and Planning to the
National Assembly, as part of the implementation the Public Financial Management and
Accountability Act (PFMAA). It records detailed analysis of fiscal developments and budget execution,
and provides an overview of macroeconomic developments.

2

 2015-16 Fiscal Year Overview
Table 1: Revenue & Expenditure 2015/16 (Q1-Q4)
(SSP m)
Net oil revenue
Non-oil revenue
Total Revenue
Grants
Total Resources
Salaries
Operating
Capital
Transfers
Other
Agency Spending
Interest
Total Government
Spending
Externally Funded
Spending
Total Spending
Surplus / (Shortfall)

Annual
Budget

Q1
Actual

Q2
Actual

Q3
Actual

Q4
Actual

1,515
5,328
6,843
128
6,971
5,463
1,672
266
2,795
8
10,204
100

143
451
594
23
617
1,404
556
166
618
7
2,752
9

813
487
1,301
36
1,337
1,429
833
430
692
3,384
21

2,513
1,144
3,657
51
3,708
1,813
1,970
1,479
581
38
5,881
6

4,084
1,940
6,024
124
6,148
2,841
849
24
1,095
0
4,809
7

Fiscal
Year
Outturns
7,553
4,022
11,575
235
11,810
7,487
4,208
2,099
2,986
45
16,826
43

10,304

2,761

3,405

5,888

4,816

16,869

164%

338

25

61

104

469

658

195%

10,642
-3,671

2,785
-2,169

3,465
-2,129

5,992
-2,284

5,285
863

17,528
-5,718

165%
156%

as % of
Budget
499%
75%
169%
183%
169%
137%
252%
789%
107%
586%
165%
43%

Figure 1: Budgeted, Nominal and Real Revenue & Expenditure 2015/16
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
-

16,869

10,304

Annual
Budget

7,553
5,328

5,718
4,022

3,671

1,515
Net oil revenue

Non-oil revenue

Total Government
Spending

Outturns

Fiscal Deficit

3

 Summary
Revenue
 Total revenue was SSP 6,024 million in the final quarter, resulting in total revenues of SSP
11,575 million for the fiscal year, equivalent to 169% of the annual budget estimate. However,
after adjusting for inflation real revenues were significantly below budget, equal to only 73% of
budgeted levels.
 This surplus was due to high net oil revenues in the second half of the fiscal year (SSP 2,513
million and SSP 4,084 million in Q3 and Q4 respectively), where net oil revenue in both quarters
exceeded the amount budgeted for the entire year (SSP 1,515 million). This was due to the
exchange rate realignment increasing the SSP value of oil revenues and the continued deferral of
payments of TFA and transit fees to Sudan.
 However, in dollar terms, gross and net oil revenues remained $250 million and $100 million
below budget respectively.
 Non-oil revenues also increased in the second half of the year. In total, 84% of revenues were
received in the second half of the year. This was in part due to the exchange rate floatation
increasing the value of customs revenues and inflation increasing the nominal value of domestic
tax collection.
 Despite this, non-oil revenues were below budget and there was little growth in non-oil revenues
in real terms (adjusted for inflation) compared to the previous fiscal year.
Grants & Loans
 In Q4, a total of SSP 469 million ($14 million) of external funding was disbursed, of which SSP 345
million was in the form of loans and SSP 124 million as grants. This brings annual disbursements to
SSP 658 million ($47 million).
Government Spending
 Total government spending was SSP 4,816 million in the final quarter, resulting in total fiscal
year expenditure of SSP 16,869 million, which was equivalent to 164% of the annual budget.
 Expenditure was higher in the second half of the year, due to the exchange realignment
increasing the SSP value of all dollar denominated expenditure by SSP 2.9 billion. In addition, the
salary scale for grades 10-17 was increased in February, increasing total expenditure on base
salaries and pensions by approximately SSP 1.3 billion over the fiscal year.
 Operating expenditure contributed the largest amount to Government overspending with total
overspending of SSP 2,536 million, with total operating expenditure exhausting 252% of the
annual operating budget. Overspending on capital expenditure contributed a further SSP 1,833
million to overspending, with total capital spending exhausting 789% of the annual capital
budget.
 Total expenditure on salaries exceeded budget by SSP 2,024 million, equal to 137% of the annual
salaries budget. Most agencies were only paid 11 months’ salaries, with June salaries and a
number of dollar salary payments for May being deferred to the next fiscal year.
 Overspending on salaries was the result of a number of factors:
o The salaries increase applied to grades 10-17 from February salaries;
o An increased in the SSP value of all $ salary payments e.g. for embassies; and
o An increase in the SSP value of all $ denominated benefits e.g. medical benefits.



In addition, expenditure worth SSP 5.2 billion, at the end of June, remained as unpresented
cheques. This is not included above in government spending but represents expenditure which
was approved but was unable to clear the bank before the end of the fiscal year. The Ministry of
Finance has subsequently reversed these cheques.
4

 Fiscal Deficit and Financing
 The deficit for the fiscal year amounted to SSP 5.7 billion, which was 156% of the budgeted level.
 Net financing over the fiscal year was equal to SSP 8.7 billion. Net financing exceeded the deficit,
primarily due to the timing of an oil advance that was received at the end of fiscal year 15/16,
and was not spent until the beginning of fiscal year 16/17.
 Over the course of fiscal year 15/16 Government took advances totalling SSP 8,012 million and
repaid SSP 2,572 million from the Bank of South Sudan, giving net central bank financing of SSP
5,440 million. In addition, Commercial Banks provided net financing, via Treasury Bills, totalling
SSP 477 million.
 Over the fiscal year, the Government also took $200m in oil advances (worth SSP 4,666 million)
and repaid $82 million (SSP 2,345 million), giving net financing of SSP 2,321 million.

5

 Section 1: Key Macroeconomic Developments
Table 2: Key Macroeconomic Variables
Q1

Q2

Q3

Q4

Annual
(2015-16)

CPI Inflation (quarter / annual average)

25%

23%

56%

215%

173%

CPI inflation (end of period)

21%

17%

68%

71%

328%

Parallel Exchange Rate (average)

14.48

17.98

32.62

46.35

25.73

Official Exchange Rate (average)

2.96

5.34

24.38

38.63

16.73

Monthly Average Oil production (mbls)

4.92

4.78

4.47

3.78

4.48

40.74

32.19

19.20

38.64

32.69

Average Price of Brent Blend (USD/b)



The economy suffered severe shocks and performed poorly over 2015-16. The ongoing fall in oil
prices resulted in a large decline in South Sudan’s Gross National Income (GNI). This was in addition
to a significant fall in oil production over the year caused by maturing oil wells and damage during
the civil war. The fall in both oil production and oil price reduced government revenues, and
combined with Government borrowing from the Bank of South Sudan, caused rapid inflation and
exchange rate depreciation. The Ministry of Finance and Planning estimates that South Sudan’s
GNI per capita in US dollars has fallen by around 70% since independence.
Figure 2: South Sudan Inflation
Monthly Inflation

Annual Inflation
800

89

700
Monthly (Right Side)

600
500

69

Through The Year (Left Side)

49

400
300

29

200
100

9

0
-100





Aug-14

Feb-15

Aug-15

Feb-16

Aug-16

-11

Year on year CPI inflation for the fiscal year was 310 per cent, with the annual monthly average
being 12.8 per cent. Over the fiscal year, the currency lost 72 per cent of its value on the parallel
market, falling from USD/SSP 12.8 at the start of the year to USD/SSP 45.3 at the end of the year.
Over the same period, the official rate lost 92 per cent of its value, falling from USD/SSP 2.96 to
USD/SSP 38.6.
The high levels of exchange rate depreciation and price inflation experienced during the year were
in part due to shocks experienced prior to the beginning of the fiscal year, in which reserves and
savings were run down, and borrowing increased.
6

 






The first of a series of shocks occurred in 2012, when oil production was shut down, which in
2013/14 represented over 90% of government revenues. The second shock was at the end of 2013,
when the civil war broke out, disrupting oil and agricultural production. In order to cope with
these two crises and maintain expenditure levels, government savings and reserves were
exhausted, and substantial loans were taken.
When the oil price fell further from July 2014 onwards, the Government had no reserves or savings
available to support government spending or defend the pound, and increasingly relied on
borrowing from the Bank of South Sudan, which is inflationary. This meant the fixed exchange rate
regime became increasingly untenable and distortive, and the currency was eventually floated in
December 15.
The floating of the exchange rate has greatly increased the SSP value of government revenues.
The immediate and marked impact on increasing non-oil revenues can be seen in Figure 3; nominal
non-oil revenues increased from SSP 98 million in December to SSP 309 million in February. The
chart also shows, however, non-oil revenues increased in real terms immediately after the
exchange rate realignment, representing a reversal of a long-term decline in part caused by the old
fixed-rate regime.

Figure 3: Non-Oil Revenues, monthly totals
SSP millions
700

SSP millions
700

600

600
Non-oil Revenue (nominal)

500

500

Non-oil revenue (fixed prices)

400

400

300

300

200

200

100

100

0

0
Jul-14



Oct-14

Jan-15

Apr-15

Jul-15

Oct-15

Jan-16

Apr-16

The increase in non-oil revenues was not sufficient to substantially close the budget deficit, or
compensate for the loss of foreign exchange caused by the sustained fall in oil revenues (Figure 4).
Inflation and depreciation accelerated from the beginning of 2016, with average month-on-month
inflation during the second half of the fiscal year of 19.3%, up from an average of 6.3% in the first
half of the fiscal year. The exchange rate depreciated rapidly, rising from SSP 18.8 to 1 US dollar at
the end of December to SSP 45.3 to 1 US dollar by the end of the fiscal year (Figure 5).

7

 Figure 4: Oil Production and Revenues
Millions of
barrels
8

Millions USD
400

Total Production (Left Axis)

7

350
Value of Gvt Entitlement (Right Axis)

6

300

5

250

4

200

3

150

2

100

1

50

0

0
Oct-13



Sep-14

Aug-15

Jul-16

Having exhausted savings, reserves, and opportunities for external borrowing, , Government
sought to borrow from the Bank of South Sudan, which has accelerated inflationary pressures.
Additionally, there were delays in executing salary and transfer payments. Arrears continued to
accumulate through the year, and it was not possible to honour the 2012 Cooperation Agreement
and make full oil payments to Sudan during 2015/16.

Figure 5: Exchange Rates
USD / SSP
50

USD/SSP
50
45

45
Parallel Exchange Rate

40

40

35

35
Official Exchange Rate

30

30

25

25

20

20

15

15

10

10

5

5

0

0
Jul-14



Nov-14

Mar-15

Jul-15

Nov-15

Mar-16

A combination of increased borrowing, and the increasing SSP value of USD denominated debt,
substantially increased South Sudan’s debt burden through the year in SSP terms. Financing this
large debt burden given the macroeconomic situation will be challenging, and will require
expenditure reductions and revenue increases. Domestic arrears and liabilities to Sudan are
additional to the formalised debts shown in Figure 6.

8

 Figure 6: GRSS Debt Positions
SSP Millions
35,000

SSP Millions
35,000
30,000

30,000

Total GRSS Debt

25,000

25,000

Net BSS Credit to GRSS

20,000

20,000

15,000

15,000

10,000

10,000

5,000

5,000

0

0
2011-12

2012-13

2013-14

2014-15

2015-16

9

 Section 2: Revenue & Grants


Total revenue and grants for the year amounted to SSP 11.8 billion, which was 169% of the
annual budgeted level. This exceeded the budgeted level by more than SSP 4.8 billion. It should
be noted, however, that this was largely due to the impact of the floatation of the exchange rate
on oil revenues and due to inflation increasing the nominal value of domestic tax collection.
Table 3: Detailed Revenues

Gross oil revenue
In-Kind to Sudan
Tariff, transit and TFA payments
2 / 3% to oil producing States/Com'ties
Nile Pet
Net oil revenue
PIT
Sales tax/VAT
Excise
Business Profit Tax
Customs
Other revenue
Non-oil revenue collected
Difference in revenues remitted
Non-oil revenue remitted to Treasury
Grants
Total Revenue

Annual
Budget
3,540
239
1,706
80
0
1,515

Q1
1,022
313
492
20
54
143

Q2
1,088
203
0
0
71
813

Q3
3,917
1,109
0
0
295
2,513

Q4
7,195
2,650
0
0
461
4,084

1,243
1,345
730
334
740
936
5,328
0
5,328
128
6,971

90
79
48
31
39
36
323
127
451
23
617

108
87
48
44
44
37
368
119
487
36
1,337

444
322
121
157
175
84
1,303
-159
1,144
51
3,708

497
409
162
317
234
105
1,724
216
1,940
124
6,148

Outturns
Fiscal
% of
Year
Budget
13,222
374%
4,275
1789%
492
29%
20
25%
882 No Budget
7,553
499%
1,138
897
378
549
493
263
3,718
304
4,022
235
11,810

92%
67%
52%
164%
67%
28%
70%
No Budget
75%
183%
169%

Oil Revenues








Gross oil revenues increased significantly in the second half of the year, with gross revenues
exceeding the annual budget in the third and final quarter. However, this was solely due to the
floatation on the exchange rate in December which resulted in a significant increase in the SSP
value of gross revenues. In dollar terms, gross revenues were more than $250 million below
budget, with dollar revenues lower in the second half of the year due to a low oil price and falling
production levels.
The Government deferred payments to Sudan for Tariff, Transit and TFA for the majority of the
year, due to low gross oil revenues. As a result, Sudan has taken in kind shipments of more than 8
million barrels worth SSP 4.3 billion throughout the year in payment of arrears. Total arrears to
Sudan increased throughout the year, as the in-kind payments were less than total of deferred
payments of tariff, transit and TFA.
The Government also suspended payments to states and communities in the second quarter due
to low oil revenues.
Nile Pet took an average of 170,000 barrels of oil per month over the fiscal year, totalling SSP 882
million over the year.
Net revenues were SSP 7,553 million over the fiscal year which was significantly over budget.
However, in dollar terms net oil revenues were just $400 million, which was more than $100
million below budget and over $ 1 billion below the previous fiscal year outturns. This occurred
despite the deferral of payments to Sudan and oil producing states and communities.

Non-oil revenues
10

 

Total non-oil revenue collections were SSP 3,718 million, which was just SSP 1,610 million below
budget. In addition, SSP 304 million was remitted to the Treasury above what was collected. The
reasons for the difference in remittances requires further investigation, but they could include
delays to sweep the commercial bank accounts, authorisation to retain revenues or direct
payments made by revenue collecting agencies.
Total non-oil revenues received by Treasury amounted to SSP 4,022 million over the fiscal year,
equivalent to only 75% of the annual budget.
There was a marked increase in non-oil revenue collection in the second half of the fiscal year,
due to two reasons:
o High inflation increased the amount of revenue collected from sales tax and business
profits tax.
o The exchange rate realignment increased taxes collected at the border as imported goods
are valued at a higher exchange rate.






Gross non-oil revenue collection, once adjusted for inflation, increased by just SSP 67 million in
2015/16 compared to the previous fiscal year.
The chart below shows that in real terms, non-oil revenue collection in the first half of 2015/16
was significantly lower than in the previous fiscal year. In the second half of 2015/16, the impact
of the exchange rate harmonization on customs revenues can be seen to result in a real increase
in gross collections.



Figure 4: Detailed inflation adjusted non-oil revenue collection (June 2015 prices)

700
600
500
400
300
200
100
0
Q1 14/15
PIT

Q2 14/15
Q3 14/15
Sales tax/VAT
Excise

Q4 14/15
Q1 15/16
Q2 15/16
Q3 15/16
Business Profit Tax
Customs
Other revenue

Q4 15/16

11

 Section 3: Budget Execution


Total government spending was SSP 16,869 million over the fiscal year, which was SSP 6,885
million above budget, such that 164% of the annual budget was spent over the fiscal year.
Table 4: Detailed Expenditure
Annual Q1
Q2
Q3
Q4
Fiscal Year Total as %
Budget Actual Actual Actual Actual Actual
of Budget
5,463
1,404
1,429
1,813
2,841
7,487
137%

Salaries
- Base salaries and
pensions
- Incentives, overtime and
social benefits

Operating
Capital
Transfers
Other
Agency Spending
Interest
Total Government
Spending
External Loans
External Grants
Total Spending




5,264

1,356

1,332

1,452

6,849

130%

199

48

97

361

132

639

321%

1,672
266
2,795
8
10,204
100

556
166
618
7
2,752
9

833
430
692
0
3,384
21

1,970
1,479
581
38
5,881
6

849
24
1,095
0
4,809
7

4,208
2,099
2,986
45
16,826
43

252%
789%
107%
586%
165%
43%

10,304
211
128
10,643

2,761
2
23
2,785

3,405
24
36
3,465

5,888
53
51
5,992

4,816
345
124
5,285

16,869
424
235
17,528

164%
201%
183%
165%

Expenditure accelerated in the second half of the year, due primarily to:
o The exchange realignment increasing the SSP value of all dollar denominated expenditure
by SSP 2.9 billion over the fiscal year;
o The salary scale for grades 10-17 was increased in February, increasing total expenditure
on base salaries and pensions by approximately SSP 1.3 billion over the fiscal year.
Both the operating and capital chapters were significantly overspent over the fiscal year. As these
chapters had the largest share of expenditure denominated in foreign currency, they saw the
majority of the impact of the exchange rate realignment. As can be seen below, expenditure in
SSP terms was SSP 1.3 billion and SSP 1.1 billion higher for operating and capital under the
floating exchange regime when compared to the fixed rate.
Table 5: Dollar denominated Expenditure by Chapter
Chapter
(millions)
Salaries
Operating
Capital
Other
Total



2,709

$ expenditure
($)
35
209
119
9
371

SSP value of $
expenditure
562
1,940
1,489
45
4,038

Variance compared to
fixed rate
(2.96 SSP/USD)
459
1,322
1,138
20
2,938

Total expenditure on salaries exceeded the annual budget by more than SSP 2 billion.
Overspending on salaries was the result of a number of factors, primarily:
o The salaries increase applied to grades 10-17 from February salaries;
o An increased in the SSP value of all $ salary payments e.g. for embassies;
o An increase in the SSP value of all $ denominated benefits e.g. medical benefits; and
12

 











o Overspending on social benefits and unbudgeted recruitments and allowances.
Overspending occurred despite most agencies only receiving 11 months’ salaries, with June
salaries and a number of dollar salary payments for May being deferred to the next fiscal year.
However, a few agencies also received delayed June 2015 payments in the 2015/16 fiscal year,
which totalled SSP 7 million.
Transfers were executed very close to budget, with overspending only SSP 191 million (7% of
budget), primarily due to sales tax revenue grants exceeding budget. However, only 11 months’
transfers were executed over the fiscal year with the majority of June transfers deferred to
2016/17.
The distribution of expenditure between agencies and sectors was very unequal over the fiscal
year. Three agencies consumed over 60% of total expenditure, these were Defence (29%), the
Ministry of Finance and Economic Planning (20%) and the Minister in the Office of the President
(12%).
The accountability and public administration sectors were the most overspent, totalling SSP 4
billion. The proportion of total spending made up by these sectors was also higher than the
proportion of the budget attributed to them. The overspending was almost entirely attributable
to expenditure by the Ministry of Finance and Economic Planning, the Minister in the Office of
the President and to a lesser extent Foreign Affairs.
The security sector consumed by far the largest proportion of total spending (38%). Expenditures
exceeded budgeted levels by SSP 1.8 billion due to overspending by Defence, the Office of the
President for National Security and Veteran Affairs. This was primarily due to overspending on
salaries (SSP 1.2 billion) and capital (SSP 0.4 billion).
The Health and Education sectors were the only sectors which did not overspend their budget,
with a combined underspending of SSP 43 million.

Table 6: Total expenditure by sector
Sector (SSP m)
Accountability
Economic Functions
Education
Health
Infrastructure
Natural Resources
Public Administration
Rule of Law
Security
Social & Humanitarian Affairs
Grand Total




Annual
Budget
1,285
237
677
316
185
361
891
1,580
4,580
92
10,204

Budget as Outturns
% of total 2015/16
13%
3,332
2%
249
7%
668
3%
283
2%
556
4%
411
9%
2,853
15%
2,009
45%
6,410
1%
98
100%
16,869

Outturns as
% of total
20%
1%
4%
2%
3%
2%
17%
12%
38%
1%
100%

Overspend
2,047
12
-9
-34
371
50
1,963
429
1,829
6
6,665

In addition, expenditure worth SSP 5.2 billion, remained as unpresented cheques at the end of
June. This is not included in government spending above as it did not clear during the fiscal year
2015/16. The Government has since reversed these cheques.
It is unclear how much of this expenditure will be deemed valid and reissued in 2016/17.
However, this includes more than SSP 500 million in base salaries, largely uncleared dollar salary
payments for embassy staff.

13

 Salaries
 Total expenditure on salaries was SSP 7.5 billion, exceeding the annual budget by more than SSP 2
billion.
 Overspending on salaries can be mostly attributed to three factors:
o The salaries increase applied to grades 10-17 from February salaries, estimated to
increase expenditure on base salaries and pensions by SSP 1.3 billion;
o An increased in the SSP value of all $ salary payments e.g. for embassies, and $
denominated benefits e.g. medical benefits. This was estimated to increase the SSP value
of expenditure on salaries by almost SSP 500 million.
o Overspending on certain salary expenditures, particularly social benefits but also as a
result of unbudgetd recruitments and allowances, amounting to SSP 700m
 Salaries were executed very close to budget in the first half of the fiscal year, with salaries largely
paid in the correct month. In the second half of the year, overspending on salaries accelerated
and salary payments were delayed, with only two months’ salaries paid in Q3 and June salaries
deferred to 2016/17.
Social Benefits
 Total overspending on social benefits was SSP 420 million, of which SSP 36 million can be
attributed to the exchange rate impact. This was primarily due to overspending by: Ministry of
Finance and Economic Planning (SSP 250 million), Ministry of Veteran Affairs (SSP 42 million) and
Minister in the Office of the President (SSP 35 million) and the National Legislative Assembly (SSP
32 million).
Base salaries and Pensions
 Overspending on base salaries and pensions was equal to SSP 1.6 billion, equivalent to SSP 2.1
billion accounting for only 11 months’ salaries being paid. Of this, SSP 460 million can be
attributed to the exchange rate impact and SSP 1.3 billon to the salary scale increase.
 This leaves overspending of SSP 280 million, resulting from agencies overspending on base
salaries and pensions, primarily due to unbudgeted recruitment and allowances.
 As can be seen in Appendix 2 overspending on salaries is not equal across agencies and in fact
some remain below budget.
 For those agencies which are underspent, this is due to June’s salaries not being paid, budgets for
vacant positions that have not been filled and budgets for incentives and overtime or social
benefits that have not been executed.
 Many of the agencies are overspent due to the salary scale increase alone, and have not
exceeded budget due to poor fiscal management.
 Foreign affairs, Office of the President for National Security and to a lesser extent Interior and
Higher Education have significant overspending due to the dollar denominated base salary
payments and attaches being paid at a higher exchange rate than budgeted.
 Overspending of the Ministry of Health was the result of salaries for Hospitals being executed as
salaries, but budgeted under the transfers chapter – with no net impact on Health’s overall
budget execution.
 Several agencies, including the Minister in the Office of the President, Labour, Public Service and
Human Resource Development and Cabinet Affairs already had significant overspending before
the salaries increase or exchange rate realignment.


An additional, SSP 520 million in base salaries remained as unpresented cheques at the end of the
financial year. These were primarily dollar salary payments for the Office of the President for
National Security (SSP 170 million), Foreign Affairs (250 million) and Ministry of Interior (SSP 60
million) which will likely need to be reissued and paid in the fiscal year 2016/17.

14

 Operating
 There was substantial overspending on operating over the fiscal year, with expenditure exceeding
SSP 4 billion (more than double the annual budget). Total expenditure on operating amounted to
252% of the annual budget.
 The operating chapter contributed the largest amount to Government overspending over the
fiscal year, over SSP 2.5 billion.
 A large proportion of operating expenditure is denominated in foreign currencies and was
budgeted at the fixed rate for 2.96 SSP/USD. The floating exchange rate increased the SSP value
of dollar denominated expenditure by SSP 1.3 billion over the fiscal year.
 Overspending was not distributed equally across agencies. Several agencies received little or no
operating expenditure, while others exhausted several times their annual budgets e.g. Finance
and Economic Planning (exhausted 2,129% of the annual operating budget), Office of the
President (668%), Wildlife (269%), and Telecommunication and Postal Services (542%).
 There was an additional SSP 3 billion in operating payments which were processed over the fiscal
year and remained as unpresented cheques.
Capital
 Capital expenditure amounted to SSP 2,099 million, more than seven times the size of the annual
capital budget and was overspent by SSP 1,833 million.
 The vast majority of capital items are imported into the country and therefore the majority of
capital spending is dollar (or other foreign currency) denominated, totalling SSP 1,489 million. As
a result, the exchange rate floatation increased capital expenditure, with the SSP value of capital
expenditure increased by SSP 1.1 billion.
 The total capital overspend was primarily due to a small number of agencies significantly
overspending their budgets, including the Minister in the Office of the President (SSP 1 billion),
the Ministry of Defence (SSP 390 million) and the Civil Aviation Authority (SSP 370 million).
 At the end of the financial year, unpresented cheques for capital expenditures totalled SSP 1.4
billion.
Transfers




The transfers chapter was the least overspent of all the chapters. However, there was
overspending of SSP 191 million over the fiscal year, despite only 11 months’ transfers being
executed for the majority of agencies and some of health’s transfers budget being executed
under salaries.
Overspending on transfers was caused by two reasons:
o Higher than budgeted sales tax revenues and therefore sales tax adjusted grants (STAG),
resulting in STAG exceeding budget by SSP 430 million;
o The salaries increase applied to grades 10-17 from February salaries was applied in the
salary transfers to all organised forces, estimated to increase expenditure on conditional
salary transfers by SSP 360 million.

Table 7: Transfers expenditure by type
(SSP millions)
Conditional Salaries
Conditional Operating

Budget
1,423
160

FY Spending
1,563
143

Overspending
140
-17

Overspending
(against 11month budget)
258
-3
15

 State Block
County Block
STAG
Capital
International Organisations
Service Delivery Units
Total










694
53
113
167
82
103
2,795

643
47
544
1
44
2,986

-51
-5
431
-167
-82
-58
191

7
-1
440
-153
-75
-50
424

The transition to the new arrangement of states was achieved largely cost neutral, with no
increase to monthly block, salary or operating transfers.
Conditional salary transfers were overspent due to the increase in the salary scale increasing the
transfers to states for all the organised forces, estimated to increase transfers by SSP 360 million.
Total overspending was below this due to only 11 months’ transfers being executed and salary
transfers for Hospitals being executed under the salaries chapter, which had an annual budget of
SSP 68 million.
Block transfers for states and counties were SSP 51 million and SSP 5 million under budget
respectively, due to only 11 months’ transfers being executed. When accounting for only 11
months’ transfers being executed, the state block was overspent by SSP 7 million as a number of
block advances were taken by Lakes, Western Bahr Ghazal and Jonglei states but not fully repaid.
The sales tax adjustment grant exceeded budget by more than SSP 400 million, as a result of
higher than expected sales tax revenues which increased quarter on quarter as inflation rose.
Transfers to international organisations were significantly below budget, with just SSP 750 million
transferred through Disarmament, Demobilization and Reintegration over the fiscal year, who
had no budget for transfers to international organisations.
Finally, transfers to service delivery units were SSP 58 million below budget. Agriculture and
Forestry made no transfers to service delivery units against their budget of SSP 4 million. The
Ministry of Education executed SSP 22 million out of their SSP 60 million budget. The Ministry of
Health executed SSP 17 million out of their SSP 38 million budget. Both Health and Education
increased the execution of transfers to service delivery units over the fiscal year.

Appendices 1-6 give detailed figures of budget execution by agency for several chapters (total, salaries,
operating, transfers, capital and other). Appendix tables do not include externally financed expenditure.

16

 Section 4: Financing
 The fiscal deficit was for the fiscal year was SSP 5.7 billion, which was SSP 2 billion above
budget. This was due to both revenues falling below expectations and overspending.
 Net financing for the fiscal year was over SSP 8.7 billion. Net financing exceeded the fiscal deficit
by SSP 3 billion, primarily due to large oil advance being taken in late June. The advance was
received at the end of fiscal year 15/16, and was largely spent at the start of fiscal year 16/17.
 Outstanding debt currently stands at over SSP 35 billion (after the revaluation of USD
denominated debt), just under 50% of which is owed to the Bank of South Sudan.
Table 8: Debt position and net financing
(SSP m)
Oil Advance World Bank & Domestic
BOSS
Sales
China Loans
Banks
BOSS
Recap.
Total
Opening Balance:
1,282
9,350
1,917
13,347
1st July 2015
476
322
New Borrowing
4,666
424
534
8,012
0
13,635
Repayments
2,345
0
57
2,572
0
4,974
Net Financing
2,321
424
477
5,440
0
8,662
- Revaluation
8,614
4,572
0
0
0
13,185
Closing Balance:
11,410
5,318
1,759
14,790
1,917
35,194
30th June 2016
Note: Not included in the above figures are the undisbursed portion of the loan from the China EXIM
bank for work on the airport, the remaining balance of Transitional Financial Assistance to Sudan due to
be paid by 2016/17, retention of pension contributions or arrears due for delivered goods and services.










Over the fiscal year $200 million was taken in oil advances, $50 million in November (SSP 147
million), $75 million in January (SSP 1,498 million) and $75 million in late June (SSP 3,021 million).
Over the fiscal year repayments of SSP 2,345 million were made given net financing of SSP 2,321
million.
An additional SSP 424 million was disbursed in development loans by the World Bank (detailed
breakdown can be seen in section 5).
Both oil advances and development loans are USD denominated and, therefore, the SSP value of
these loans has increased over the fiscal year as the exchange rate depreciated. Revaluing this
stock of debt at the exchange rate as of 30th June 2016 (40.91 SSP/USD) increased the SSP value
of total debt by SSP 13,185 million since the end of December.
Over the fiscal year SSP 534 million was borrowed in the form of treasury bills from domestic
banks, and SSP 57 million was repaid, giving net financing of SSP 477 million. This brings the total
stock of debt to domestic banks to SSP 1,759 million.
Finally, over the fiscal year net financing from the Bank of South Sudan was SSP 5,440 million,
giving total outstanding debt of SSP 14,790 plus an additional SSP 1,917 million from
recapitalisation loans.
Net financing exceeded the deficit for the fiscal year, by just under SSP 3 billion. The difference
between net financing and the fiscal deficit may be caused by several reasons including:
o $75 million (SSP 3 billion) in oil advances was taken in late June and increased the cash
balance at the end of the fiscal year.
o The exchange rate floatation has meant there may be differences due to exchange rate
impacts on dollar financing and dollar spending. For example, the first $50 million of oil
advance was borrowed at the fixed rate (2.96) so was equivalent to SSP 147 million,
however, this was repaid at the floating rate and was equal to more than SSP 1 billion.
o Some internal financing may have taken place, including drawing down cash reserves and
retaining pensions contributions.
17

 Table 9: Financing reconciliation
(SSP million)
Budget Deficit
Net BOSS advances to MOFEP
Donors Financing
Oil advances
Treasury Bills
Net External / BOSS Financing
- Shortfall
Increase / (Decrease) in EE Pension
Increase / (Decrease) in ER Pension
Decrease / (Increase) in Cash
Other Financing
Total Financing
Unreconciled



2015/16
-5,718
5,440
424
2321
477
8,662
2,944
82
118
(1,807)
-1,607
7,055
1,337

The unreconciled amount could be attributed to exchange rate gains/losses on foreign currency
denominated expenditure and financing.

18

 Section 5: Donor Spending Developments




Concessional External financing (aid) comprises development and humanitarian support in the
form of loans and grants, for the most part, from official agencies. The majority is currently
implemented without the involvement of the government and is not appropriated in the budget,
even though it may be captured in sector plans and referred to in the budget speech. Due to the
ongoing crisis, many development partners have also moved much of their funding previously
allocated for development support to humanitarian support.
Aid which uses government financial systems is appropriated in the budget and the disbursements
reported. Table 1 shows the individual projects in the 2015/16 budget and their quarterly
disbursements. In Q4 a total of SSP 528.18 million was disbursed, of which SSP 344 million were in
the form of loans and SSP 183 million were disbursed as grants, based on an exchange rate of 34.23
SSP to 1 USD.

Table 10: Disbursements in 2015/16 (SSP millions)
Project (Donor)

Fund
code

Loan/
Grant

GRSS Sector

AIMS (UNDP)

61201

Grant

Accountability

Emergency Food
Crisis Response
(World Bank)

61301

Grant

Private Sector
Development (World 61302
Bank)

2015/16
Budget

Q1

Q2

Q3

Q4

Total YTD (%)

-

-

-

-

-

-

N/A

Natural
Resources

2.96

2.98

2.63

-

-

5.61

190%

Grant

Economic
functions

2.37

-

6.80

-

-

6.80

288%

Health Rapid Results
61303
(World Bank)

Grant

Health

20.70

15.50

0.82

-

-

16.32

79%

Rural Roads (World
Bank)

61304

Grant

Infrastructure

26.91

0.50

8.25

1.29

107.61

117.65

437%

Local Governance
and Service Delivery 61305
(World Bank)

Grant

Accountability

17.75

-

13.45

-

0.21

13.66

77%

Audit Chamber
(World Bank)

61306

Grant

Accountability

0.31

-

0.14

-

1.49

1.63

522%

State and
Peacebuilding Fund
(World Bank)

61307

Grant

Economic
functions

2.96

1.26

0.71

-

-

1.96

66%

Procurement
Capacity (World
Bank)

61308

Grant

Accountability

0.93

-

0.25

-

2.68

2.94

317%

Institutional
Development and
Capacity Building
(PPA) (World Bank)

61309

Grant

Public
Administration

2.96

-

1.93

-

12.16

14.09

476%

Institutional Support
to PFM and Aid
61501
Coordination (AfDB)

Grant

Accountability

8.67

1.84

0.82

3.65

59.10

65.41

755%

Juba Power
Distribution (AfDB)

61502

Grant

Economic
functions

27.11

0.97

0.29

-

-

1.26

5%

TA for the Transport
61503
Sector (AfDB)

Grant

Infrastructure

14.83

-

-

1.28

-

1.28

9%

Local Governance
and Service Delivery 71101
(World Bank)

Loan

Accountability

27.36

1.03

13.68

-

263.99

278.70

1018%

19

 Health Rapid Results
71102
(World Bank)

Loan

Health

East Africa Regional
Transport Project
71103
(World Bank)

Loan

Safety Net and Skills
Development (World 71104
Bank)
Statistical Capacity
Building (World
Bank)

-

-

9.86

3.20

47.99

61.06

N/A

Infrastructure

67.19

-

-

1.10

3.40

4.50

7%

Loan

Natural
Resources

10.35

-

0.36

1.40

-

1.76

17%

71106

Loan

Accountability

3.55

0.59

0.59

0.69

29.55

31.42

884%

Airport (China EXIM) 71201

Loan

Infrastructure

103.52

TBC

TBC

TBC

TBC

-

N/A

340.44

24.67

60.59

12.62

528.18

626.06

184%

Total



In addition, two new loan financed projects which were not appropriated in the budget have been
initiated during 2015/16. The World Bank project ‘Energy Sector Technical Assistance’, which
disbursed SSP 6,302,461.83 in Q4 and the Kuwait Fund project ‘Constructing and Equipping of
Kuwait Women and Children Hospital’ for which disbursement data is not currently available.

20

 Appendix 1: Total Spending by Agency (excl. externally funded spending)
SSP)
Accountability
Anti-Corruption
Commission
Audit Chamber
Finance & Economic
Planning
Fiscal & Financial
Allocation & Monitoring
Commission
National Bureau of
Statistics
Reconstruction &
Development Fund
National Revenue
Authority
Economic Functions

Annual Budget
1,284,922,709

Q1 outturn
388,788,619

Q2 outturn
638,483,203

Q3 outturn
1,473,263,909

Q4 outturn
831,744,939

Fiscal Year
2015/16
3,332,280,670

as %
Budget
259%

13,670,491

2,176,998

2,306,935

4,648,190

1,478,321

10,610,444

78%

35,758,932

2,725,616

4,766,407

2,268,484

2,259,319

12,019,826

34%

1,208,226,463

381,967,690

629,363,472

1,463,858,906

824,900,677

3,300,090,745

273%

1,915,214

167,187

273,891

450,293

502,936

1,394,307

73%

20,752,968

1,448,932

1,295,467

1,215,701

1,919,194

5,879,294

28%

3,147,331

302,196

477,031

822,335

684,492

2,286,054

73%

1,451,310

-

-

-

-

-

0%

237,209,600

45,127,642

44,138,749

46,897,990

113,180,565

249,344,946

105%

Electricity & Dams

12,592,483

829,718

3,552,226

941,555

1,040,063

6,363,562

51%

Electricity Cooperation
Information &
Broadcasting
Investment Authority
Irrigation & Water
Resources
National Bureau of
Standards
Petroleum & Mining
Petroleum and Gas
Commission
Telecommunication &
Postal Services
Trade, Industry and
Investment
Urban Water Corporation
National Communications
Authority
Education
General Education &
Instruction
Higher Education, Science
& Technology
Health
Drug and Food Control
Authority
Health

21,669,123

3,435,015

3,691,001

3,258,298

5,163,332

15,547,646

72%

36,200,071

5,003,465

5,845,751

12,394,063

16,223,391

39,466,670

109%

7,973,577

443,797

560,116

572,956

766,677

2,343,546

29%

40,113,493

8,637,137

9,070,039

6,600,845

13,224,224

37,532,245

94%

20,050,659

4,010,840

3,381,439

3,115,573

3,545,271

14,053,123

70%

27,992,026

7,612,186

4,472,469

3,122,875

4,340,448

19,547,978

70%

5,596,750

680,064

697,829

1,277,467

1,130,758

3,786,118

68%

20,647,462

10,400,526

6,447,233

3,227,296

59,845,697

79,920,752

387%

18,889,956

1,553,031

2,755,842

4,457,995

3,840,254

12,607,122

67%

18,757,248

2,521,864

3,664,804

7,629,067

4,060,450

17,876,185

95%

HIV/Aids Commission
Infrastructure
Civil Aviation Commission
Housing & Physical
Planning
Roads & Bridges
South Sudan Roads
Authority
Transport
Natural Resources &
Rural Development
Agricultural Bank of South
Sudan
Agriculture & Forestry
Animal Resources &
Fisheries

6,726,752

-

-

300,000

-

300,000

4%

676,914,346

179,222,586

181,186,134

117,761,666

189,449,523

667,619,908

99%

388,040,987

86,534,031

90,575,861

61,598,818

92,190,011

330,898,721

85%

288,873,359

92,688,555

90,610,273

56,162,848

97,259,512

336,721,187

117%

316,192,869

64,915,338

62,263,770

71,303,216

84,114,863

282,597,186

89%

5,885,718

212,040

209,488

454,493

550,059

1,426,080

24%

301,280,278

63,011,401

60,607,160

68,822,207

82,084,315

274,525,083

91%

9,026,873
184,948,377

1,691,897
149,201,429

1,447,122
298,508,585

2,026,515
92,979,448

1,480,489
15,663,788

6,646,023
556,353,250

74%
301%

19,636,448

122,555,224

229,467,192

37,433,539

5,186,507

394,642,461

2010%

26,994,310

920,206

1,290,446

1,642,491

1,775,720

5,628,863

21%

88,415,488

22,299,537

60,612,031

51,735,858

4,693,508

139,340,934

158%

16,837,700

1,161,942

822,878

846,932

1,219,146

4,050,896

24%

33,064,431

2,264,521

6,316,038

1,320,629

2,788,907

12,690,095

38%

361,054,008

89,166,787

73,270,300

114,435,569

134,491,487

411,364,143

114%

4,119,573

1,700,723

-

-

-

1,700,723

41%

68,340,159

7,895,557

9,423,645

9,453,455

8,496,049

35,268,706

52%

17,138,935

2,170,321

3,876,364

2,050,775

2,950,536

11,047,996

64%

21

 Environment and
Sustainable Development

14,012,843

862,929

1,349,044

1,010,543

4,538,771

7,761,287

55%
103%

Land Commission

2,454,180

281,946

332,425

1,303,242

599,971

2,517,584

Tourism

9,058,573

1,882,492

1,989,852

2,875,676

1,861,152

8,609,172

95%

245,929,745

74,372,819

56,298,970

97,741,878

116,045,008

344,458,675

140%

890,510,844

239,044,094

285,972,200

1,699,558,177

628,630,884

2,853,205,355

320%

69,312,763

35,479,087

12,524,059

18,735,625

12,066,769

78,805,540

114%

Civil Service Commission

4,573,211

287,202

381,339

514,297

651,921

1,834,759

40%

Council of States
Employees Justice
Chamber
Foreign Affairs
Labour, Public Service &
Human Resource
Development
Local Government Board
Minister in the Office of
the President

28,737,928

6,372,737

6,219,837

17,918,880

11,800,700

42,312,153

147%

3,074,138

386,878

591,267

790,228

623,009

2,391,382

78%

196,468,975

43,375,679

37,249,158

87,371,779

262,520,886

430,517,501

219%

24,202,599

2,659,566

4,295,101

4,760,281

5,586,496

17,301,444

71%

2,441,524

338,500

448,664

798,325

1,026,987

2,612,476

107%

195,576,219

119,190,079

176,525,746

1,481,263,925

289,659,915

2,066,639,665

1057%

28,740,866

1,100,100

3,592,696

1,051,121

1,147,863

6,891,780

24%

26,012,806

3,936,389

2,894,352

2,862,757

3,201,020

12,894,518

50%

290,537,978

25,510,835

40,646,947

81,151,804

37,874,256

185,183,842

64%

3,728,513

229,267

301,260

1,903,706

1,944,614

4,378,847

117%

2,103,324

177,776

301,773

435,449

526,449

1,441,447

69%

Wildlife Conservation
Public Administration
Cabinet Affairs

National Constitution
Review Commission
National Elections
Commission
National Legislative
Assembly
Parliamentary Affairs
Public Grievances
Chamber
Parliamentary Service
Commission
Rule of Law
Bureau of Community
Security & Small Arms
Control
Commission for Refugees
Affairs
Fire Brigade
Human Rights
Commission
Interior Headquarters

15,000,000

-

-

-

-

-

0%

1,579,523,939

384,593,377

467,149,945

432,897,848

724,166,758

2,008,807,928

127%

2,624,930

318,838

312,925

538,355

702,708

1,872,826

71%

9,985,748

1,441,503

1,107,383

3,236,018

1,301,550

7,086,454

71%

111,691,081

25,473,273

30,040,794

27,442,119

52,927,257

135,883,443

122%

5,982,622

846,266

1,039,534

1,175,828

1,188,692

4,250,320

71%
123%

109,845,731

21,696,811

34,611,557

45,752,102

33,467,011

135,527,481

Judiciary of South Sudan

75,771,990

11,546,714

11,077,299

10,199,090

31,220,822

64,043,926

85%

Justice

30,828,675

5,796,310

5,922,553

7,822,513

6,617,480

26,158,857

85%

Law Review Commission

8,139,052

337,532

825,074

489,471

563,511

2,215,588

27%

846,018,817
378,635,293

198,453,727
118,682,402

281,261,995
100,950,831

232,002,670
104,239,681

420,401,397
175,776,330

1,132,119,789
499,649,244

134%
132%

Security

4,580,340,524

1,200,104,030

1,328,801,572

1,806,769,747

2,073,893,197

6,409,568,546

140%

Defence

3,507,644,984

945,355,883

1,068,919,856

1,338,078,159

1,499,305,528

4,851,659,426

138%

4,047,761

404,279

511,018

1,136,146

1,041,386

3,092,829

76%

15,087,352

1,709,125

2,887,882

1,659,423

1,678,587

7,935,017

53%

295,307,837

67,894,749

66,359,806

239,736,720

208,586,065

582,577,340

197%

758,252,590

184,739,994

190,123,010

226,159,299

363,281,631

964,303,934

127%

92,386,077

20,407,734

24,913,338

31,948,256

20,698,204

97,967,532

106%

22,617,637

2,748,376

2,936,260

3,252,299

4,509,989

13,446,924

59%

16,001,253

5,270,648

4,814,156

2,709,659

8,592,225

21,386,688

134%

17,586,171

4,088,341

4,402,867

1,311,770

1,298,245

11,101,223

63%

8,463,384

467,949

662,295

646,489

1,059,577

2,836,310

34%

21,680,030

7,041,459

11,260,656

23,416,919

4,718,463

46,437,497

214%

Police Service
Prisons Service

De-Mining Authority
Disarmament,
Demoblization &
Reintegration
Office of the President for
National Security
Veteran Affairs
Social & Humanitarian
Affairs
Culture, Youth & Sports
Gender, Child & Social
Welfare
Humanitarian Affairs &
Disaster Management
Peace Commission
Relief & Rehabilitation
Commission

22

 War Disabled, Widows &
Orphans Commission
Grand Total

6,037,602

790,961

837,103

611,120

519,705

2,758,889

46%

10,204,003,293

2,760,571,636

3,404,687,795

5,887,815,824

4,816,034,208

16,869,109,464

165%

23

 Appendix 2: Salaries Spending by Agency
Annual
Budget
90,507,146

Q1 outturn
38,160,619

Q2 outturn
71,283,988

Q3 outturn
189,419,414

Q4 outturn
90,699,158

Fiscal Year
2015/16
389,563,179

as %
Budget
430%

7,865,251

1,176,998

1,956,935

1,748,190

1,178,321

6,060,444

77%

Audit Chamber

16,293,513

2,725,616

3,566,407

2,268,484

1,959,319

10,519,826

65%

Finance & Economic Planning

55,646,614

32,339,690

64,181,897

183,148,955

85,268,613

364,939,155

656%

Fiscal & Financial Allocation &
Monitoring Commission

754,166

167,187

173,891

450,293

231,486

1,022,857

136%

National Bureau of Statistics

8,735,351

1,448,932

1,098,907

1,215,701

1,648,928

5,412,468

62%

Reconstruction & Development
Fund

1,212,251

302,196

305,951

587,791

412,492

1,608,430

133%

National Revenue Authority

-

-

-

-

-

-

Economic Functions
Electricity & Dams
Electricity Cooperation
Information & Broadcasting
Investment Authority

113,825,193
2,787,243
15,430,550
14,914,191
3,135,877

26,456,891
573,906
3,435,015
3,808,450
443,797

24,904,480
941,748
3,691,001
3,877,921
359,354

26,318,021
826,375
3,078,298
4,533,401
572,956

32,514,840
844,518
4,904,832
5,669,808
474,677

110,194,232
3,186,547
15,109,146
17,889,580
1,850,784

No
Budget
97%
114%
98%
120%
59%

Irrigation & Water Resources

8,719,078

2,437,469

1,798,074

1,868,833

2,395,702

8,500,078

97%

National Bureau of Standards

15,066,342

4,010,840

3,281,439

2,367,154

3,245,271

12,904,704

86%

Petroleum & Mining

22,630,530

4,890,991

2,492,590

3,122,875

4,340,448

14,846,904

66%

Petroleum and Gas Commission

2,694,130

680,064

683,434

1,186,817

824,892

3,375,207

125%

Telecommunication & Postal
Services

7,476,822

2,101,464

2,057,173

1,939,477

2,410,545

8,508,659

114%

9,839,949
11,016,928

1,553,031
2,521,864

2,455,842
3,265,904

3,842,328
2,979,507

3,546,254
3,857,893

11,397,455
12,625,168

116%
115%

113,553

-

-

-

-

-

0%

302,690,026

96,307,078

81,039,927

59,926,195

106,725,455

343,998,654

114%

25,792,855

10,021,179

5,541,279

6,274,017

9,465,943

31,302,419

121%

Higher Education, Science &
Technology

276,897,171

86,285,898

75,498,648

53,652,178

97,259,512

312,696,236

113%

Health

32,218,181

25,581,623

23,217,187

22,535,838

27,339,660

98,674,308

306%

1,048,018

172,010

209,488

454,493

250,059

1,086,050

104%

26,013,450
5,156,713
31,321,025
7,875,708

23,926,616
1,482,997
7,804,430
4,627,918

21,803,117
1,204,582
6,182,766
3,601,066

20,267,862
1,813,483
6,514,613
3,061,469

25,899,885
1,189,716
9,204,520
4,647,837

91,897,480
5,690,778
29,706,329
15,938,290

353%
110%
95%
202%

Housing & Physical Planning

7,156,610

920,206

919,031

1,203,386

1,330,554

4,373,177

61%

Roads & Bridges

3,029,516

443,824

711,331

1,682,775

690,152

3,528,082

116%

-

-

-

-

-

-

No
Budget

13,259,191

1,812,482

951,338

566,983

2,535,977

5,866,780

44%

68,684,420

31,885,609

13,260,326

43,608,644

18,990,521

107,745,100

157%

1,700,723

1,700,723

-

-

-

1,700,723

100%

14,437,493

5,003,467

4,160,561

5,066,694

5,523,343

19,754,065

137%

4,198,797

1,076,004

1,020,298

1,285,803

1,451,781

4,833,886

115%

(SSP)
Accountability
Anti-Corruption Commission

Trade, Industry and Investment
Urban Water Corporation
National Communications
Authority
Education
General Education &
Instruction

Drug and Food Control
Authority
Health
HIV/Aids Commission
Infrastructure
Civil Aviation Commission

South Sudan Roads Authority
Transport
Natural Resources & Rural
Development
Agricultural Bank of South
Sudan
Agriculture & Forestry
Animal Resources & Fisheries

24

 Environment and Sustainable
Development

3,971,209

862,929

767,244

1,010,543

784,269

3,424,985

86%

1,002,870
3,405,284
39,968,044
461,773,131
37,336,147
2,091,449
16,653,311
1,454,086
143,163,088

281,946
1,121,702
21,838,838
101,379,758
15,864,272
287,202
4,917,365
249,481
33,962,677

232,425
1,294,563
5,785,235
108,069,781
9,943,660
281,339
4,798,608
246,508
33,681,420

1,303,242
1,315,676
33,626,686
169,003,855
12,897,839
514,297
9,919,731
568,352
52,068,112

289,971
1,361,064
9,580,093
358,156,800
9,888,668
401,921
9,175,100
310,796
253,963,511

2,107,584
5,093,005
70,830,852
736,610,194
48,594,439
1,484,759
28,810,804
1,375,137
373,675,721

210%
150%
177%
160%
130%
71%
173%
95%
261%

Labour, Public Service &
Human Resource Development

9,958,601

2,425,566

2,615,211

3,944,805

3,424,950

12,410,532

125%

Local Government Board

1,749,015

338,500

330,964

654,065

526,987

1,850,516

106%

52,360,619

18,611,335

19,940,618

29,374,918

41,599,838

109,526,709

209%

9,430,360

1,100,100

1,766,700

1,051,121

1,147,863

5,065,784

54%

National Elections Commission

18,272,486

3,101,380

2,635,353

2,862,757

2,901,020

11,500,510

63%

National Legislative Assembly

165,764,228

20,114,837

31,326,366

52,808,704

34,255,531

138,505,438

84%

2,567,465
972,276

229,267
177,776

301,260
201,773

1,903,706
435,449

334,166
226,449

2,768,399
1,041,447

108%
107%

-

-

-

-

-

-

No
Budget

Land Commission
Tourism
Wildlife Conservation
Public Administration
Cabinet Affairs
Civil Service Commission
Council of States
Employees Justice Chamber
Foreign Affairs

Minister in the Office of the
President
National Constitution Review
Commission

Parliamentary Affairs
Public Grievances Chamber
Parliamentary Service
Commission
Rule of Law

493,354,731

116,905,520

130,666,371

142,410,597

258,482,191

648,464,679

131%

Bureau of Community Security
& Small Arms Control

1,409,457

318,838

312,925

538,355

402,708

1,572,826

112%

Commission for Refugees
Affairs

5,148,048

1,441,503

1,107,383

909,018

1,001,550

4,459,454

87%

17,090,568
3,080,002
45,834,836
66,808,030
25,023,435
4,052,519
288,451,692
36,456,144
3,833,768,770
2,827,120,984
2,477,257

4,562,144
816,986
11,420,942
10,945,034
5,775,657
281,225
72,076,983
9,266,208
952,585,663
710,856,148
404,279

5,921,958
878,382
10,859,223
10,652,802
5,622,553
725,074
83,446,185
11,139,886
959,724,703
711,904,281
411,018

7,496,083
795,428
12,870,615
10,119,140
6,774,468
489,471
90,212,959
12,205,059
1,143,589,407
731,611,981
1,136,146

11,575,658
888,692
19,277,458
25,882,872
5,739,133
263,511
172,322,563
21,128,046
1,930,445,829
1,374,960,269
741,386

29,555,843
3,379,488
54,428,238
57,599,849
23,911,811
1,759,281
418,058,690
53,739,199
4,986,345,603
3,529,332,679
2,692,829

173%
110%
119%
86%
96%
43%
145%
147%
130%
125%
109%

6,175,728

935,404

943,588

1,091,338

1,376,478

4,346,808

70%

Office of the President for
National Security

245,547,451

55,649,838

56,342,806

183,590,644

190,086,065

485,669,353

198%

Veteran Affairs
Social & Humanitarian Affairs
Culture, Youth & Sports

752,447,350
34,817,447
7,136,997

184,739,994
6,865,045
1,244,191

190,123,010
10,322,179
1,633,392

226,159,299
9,831,771
1,488,910

363,281,631
8,824,664
1,791,581

964,303,934
35,843,659
6,158,074

128%
103%
86%

Gender, Child & Social Welfare

5,358,313

1,211,916

1,423,051

1,533,896

1,664,785

5,833,648

109%

Humanitarian Affairs & Disaster
Management

4,040,611

533,581

568,612

902,655

1,172,055

3,176,903

79%

Peace Commission

3,625,684

467,949

532,273

646,489

558,075

2,204,786

61%

11,520,860

2,993,753

5,523,938

4,648,701

3,118,463

16,284,855

141%

3,134,982

413,655

640,913

611,120

519,705

2,185,393

70%

5,462,960,070

1,403,932,237

1,428,671,707

1,813,158,354

2,841,383,639

7,487,145,937

137%

Fire Brigade
Human Rights Commission
Interior Headquarters
Judiciary of South Sudan
Justice
Law Review Commission
Police Service
Prisons Service
Security
Defence
De-Mining Authority
Disarmament, Demoblization &
Reintegration

Relief & Rehabilitation
Commission
War Disabled, Widows &
Orphans Commission
Grand Total

25

 Appendix 3: Operating Spending by Agency (excl. externally funded)
SSP)

Annual
Budget

Q1 outturn

Q2 outturn

Q3 outturn

Accountability

107,387,636

85,833,608

244,519,184

1,024,219,245

300,839,907

1,655,411,945

Anti-Corruption
Commission
Audit Chamber
Finance & Economic
Planning
Fiscal & Financial
Allocation & Monitoring
Commission
National Bureau of
Statistics
Reconstruction &
Development Fund
National Revenue
Authority
Economic Functions

Fiscal Year
2015/16

Q4 outturn

as %
Budge
t
1542
%

5,805,240

1,000,000

350,000

2,900,000

300,000

4,550,000

78%

7,615,419

-

1,200,000

-

300,000

1,500,000

20%

77,401,922

84,833,608

242,501,544

1,021,084,701

299,426,191

1,647,846,045

2129%

1,161,048

-

100,000

-

271,450

371,450

32%

12,017,617

-

196,560

-

270,266

466,826

4%

1,935,080

-

171,080

234,544

272,000

677,624

35%

1,451,310

-

-

-

-

-

0%

93,045,232

12,538,885

11,798,689

16,287,557

71,251,140

111,876,271

120%

Electricity & Dams

5,805,240

255,812

1,521,798

115,180

195,545

2,088,335

36%

Electricity Cooperation
Information &
Broadcasting
Investment Authority
Irrigation & Water
Resources
National Bureau of
Standards
Petroleum & Mining
Petroleum and Gas
Commission
Telecommunication &
Postal Services
Trade, Industry and
Investment
Urban Water Corporation
National Communications
Authority
Education
General Education &
Instruction
Higher Education, Science
& Technology
Health
Drug and Food Control
Authority
Health

6,238,573

-

-

180,000

258,500

438,500

7%

21,285,880

1,195,014

1,967,830

7,860,662

10,553,583

21,577,089

101%

4,837,700

-

200,762

-

292,000

492,762

10%

5,805,240

67,802

925,065

439,600

1,413,937

2,846,404

49%

HIV/Aids Commission
Infrastructure
Civil Aviation Commission
Housing & Physical
Planning
Roads & Bridges
South Sudan Roads
Authority
Transport
Natural Resources &
Rural Development
Agricultural Bank of South
Sudan
Agriculture & Forestry
Animal Resources &
Fisheries
Environment and
Sustainable Development

4,984,317

-

100,000

748,419

300,000

1,148,419

23%

5,361,496

2,721,195

1,979,879

-

-

4,701,074

88%

2,902,620

-

14,395

90,650

305,866

410,911

14%

13,170,640

8,299,062

4,390,060

1,287,819

57,435,152

71,412,093

542%

8,300,007

-

300,000

615,667

294,000

1,209,667

15%

7,740,320

-

398,900

4,649,560

202,557

5,251,017

68%

6,613,199

-

-

300,000

-

300,000

5%

24,071,175

9,831,096

22,309,292

8,204,379

3,272,247

43,617,013

181%

12,094,987

3,428,439

7,197,667

5,693,709

3,272,247

19,592,061

162%

11,976,188

6,402,657

15,111,625

2,510,670

-

24,024,952

201%

29,653,820

5,866,597

3,622,664

24,528,644

15,885,509

49,903,414

168%

2,562,700

40,030

-

-

300,000

340,030

13%

23,220,960

5,617,667

3,380,124

24,315,611

15,294,736

48,608,139

209%

3,870,160

208,900

242,540

213,032

290,773

955,245

25%

32,122,328

1,747,880

3,578,023

3,110,942

2,906,268

11,343,113

35%

10,836,448

585,939

449,330

2,264,011

538,670

3,837,949

35%

4,837,700

-

371,415

-

445,166

816,581

17%

5,805,240

-

1,000,000

-

450,356

1,450,356

25%

4,837,700

1,161,942

822,878

846,932

1,219,146

4,050,896

84%

5,805,240

-

934,400

-

252,930

1,187,330

20%

46,654,007

3,957,577

6,552,526

16,570,911

6,043,205

33,124,219

71%

2,418,850

-

-

-

-

-

0%

15,480,007

646,885

2,897,738

2,761,500

500,000

6,806,123

44%

5,805,240

74,177

1,808,076

87,079

478,615

2,447,947

42%

10,041,634

-

581,800

-

3,754,502

4,336,302

43%

26

 Land Commission

1,451,310

-

100,000

-

310,000

410,000

Tourism

5,653,289

760,790

695,289

1,560,000

500,088

3,516,167

62%

Wildlife Conservation

5,803,677

2,475,725

469,623

12,162,332

500,000

15,607,680

269%

402,681,210

123,746,646

112,663,629

562,120,426

262,463,900

1,060,994,601

263%

31,976,616

19,614,816

2,580,399

5,837,786

2,178,101

30,211,101

94%

Civil Service Commission

2,481,762

-

100,000

-

250,000

350,000

14%

Council of States
Employees Justice
Chamber
Foreign Affairs
Labour, Public Service &
Human Resource
Development
Local Government Board
Minister in the Office of
the President

12,084,617

1,455,371

1,421,229

7,999,150

2,625,600

13,501,349

112%

1,039,924

-

199,721

132,825

167,175

499,721

48%

53,305,887

9,413,002

3,567,738

35,247,357

8,557,374

56,785,471

107%

14,243,998

234,000

1,679,890

815,476

2,161,546

4,890,912

34%

Public Administration
Cabinet Affairs

National Constitution
Review Commission
National Elections
Commission
National Legislative
Assembly
Parliamentary Affairs
Public Grievances
Chamber
Parliamentary Service
Commission
Rule of Law
Bureau of Community
Security & Small Arms
Control
Commission for Refugees
Affairs
Fire Brigade
Human Rights
Commission
Interior Headquarters

28%

692,509

-

117,700

144,260

500,000

761,960

110%

135,455,600

88,267,301

92,716,058

483,910,972

240,194,931

905,089,263

668%

19,310,506

-

1,825,996

-

-

1,825,996

9%

7,740,320

835,009

258,999

-

300,000

1,394,008

18%

107,057,375

3,927,147

8,095,899

28,032,601

3,618,725

43,674,372

41%

1,161,048

-

-

-

1,610,448

1,610,448

139%

1,131,048

-

100,000

-

300,000

400,000

35%

15,000,000

-

-

-

-

-

0%

237,649,805

69,410,517

68,845,811

75,650,494

36,591,497

250,498,320

105%

928,838

-

-

-

300,000

300,000

32%

4,837,700

-

-

2,327,000

300,000

2,627,000

54%

5,805,240

32,725

1,920,000

49,364

500,000

2,502,089

43%

2,902,620

29,280

161,152

380,400

300,000

870,832

30%

56,010,895

10,275,869

23,752,334

22,151,084

14,189,553

70,368,840

126%

Judiciary of South Sudan

8,963,960

601,680

424,497

79,950

5,337,950

6,444,077

72%

Justice

5,805,240

20,653

300,000

1,048,045

878,347

2,247,046

39%

Law Review Commission

4,086,533

56,307

100,000

-

300,000

456,307

11%

90,256,379

15,784,389

24,179,537

30,468,110

1,819,950

72,251,985

80%

Security

58,052,400
641,530,290

42,609,614
229,540,415

18,008,291
344,960,513

19,146,541
216,725,413

12,665,697
138,223,714

92,430,144
929,450,056

159%
145%

Defence

580,524,000

217,339,055

332,899,219

160,011,252

119,371,605

829,621,132

143%

1,570,504

-

100,000

-

300,000

400,000

25%

3,870,160

273,721

1,944,294

568,085

52,109

2,838,209

73%

Office of the President for
National Security

49,760,386

11,927,639

10,017,000

56,146,076

18,500,000

96,590,715

194%

Veteran Affairs
Social & Humanitarian
Affairs
Culture, Youth & Sports
Gender, Child & Social
Welfare

5,805,240

-

-

-

-

-

0%

57,568,630

13,542,688

14,591,159

22,116,485

11,873,540

62,123,872

108%

15,480,640

1,504,185

1,302,868

1,763,389

2,718,408

7,288,850

47%

10,642,940

4,058,732

3,391,105

1,175,763

6,927,440

15,553,040

146%

Humanitarian Affairs &
Disaster Management

13,545,560

3,554,760

3,834,255

409,115

126,190

7,924,320

59%

Peace Commission
Relief & Rehabilitation
Commission

4,837,700

-

130,022

-

501,502

631,524

13%

10,159,170

4,047,705

5,736,718

18,768,218

1,600,000

30,152,642

297%

2,902,620

377,306

196,190

-

-

573,496

20%

1,672,364,133

556,015,911

833,441,490

1,969,534,496

849,350,927

4,208,342,824

252%

Police Service
Prisons Service

De-Mining Authority
Disarmament,
Demoblization &
Reintegration

War Disabled, Widows &
Orphans Commission
Grand Total

27

 Appendix 4: Transfer Spending by Agency
(SSP)
Accountability
Finance & Economic
Planning
Economic Functions
Irrigation & Water
Resources
Education
General Education &
Instruction
Health
Health
Infrastructure
Natural Resources &
Rural Development
Agriculture & Forestry
Animal Resources &
Fisheries
Wildlife Conservation
Public Administration
Employees Justice
Chamber
Rule of Law
Fire Brigade
Police Service
Prisons Service
Security
Disarmament,
Demoblization &
Reintegration
Social & Humanitarian
Affairs
Grand Total

Annual Budget
1,075,177,927
1,075,177,92
7
25,589,175

Q1 outturn
255,836,739

Q2 outturn
301,564,305

Q3 outturn
253,190,788

Q4 outturn
433,538,617

Fiscal Year
2015/16
1,244,130,449

as %
Budget
116%

255,836,739

301,564,305

253,190,788

433,538,617

1,244,130,449

116%

6,131,866

6,346,900

4,292,412

9,414,585

26,185,763

102%

25,589,175

6,131,866

6,346,900

4,292,412

9,414,585

26,185,763

102%

350,153,145

73,084,413

77,836,915

49,631,092

79,451,821

280,004,241

80%

350,153,145

73,084,413

77,836,915

49,631,092

79,451,821

280,004,241

80%

252,045,868
252,045,868

33,467,118
33,467,118

35,423,919
35,423,919

24,238,734
24,238,734

40,889,694
40,889,694

134,019,465
134,019,465

-

-

-

-

-

-

53%
53%
No
Budget

245,715,581

53,323,601

53,457,448

54,256,014

109,457,761

270,494,824

110%

38,422,659

2,245,205

2,365,346

1,625,261

2,472,706

8,708,518

23%

7,134,898

1,020,140

1,047,990

677,893

1,020,140

3,766,163

53%

200,158,024
580,128

50,058,256
137,397

50,044,112
145,038

51,952,860
89,051

105,964,915
145,038

258,020,143
516,524

129%
89%

580,128

137,397

145,038

89,051

145,038

516,524

89%

840,232,768
88,795,273
467,310,746
284,126,749
5,041,464

195,611,388
20,878,404
107,926,404
66,806,580
500,000

217,169,754
22,198,836
123,168,264
71,802,654
-

195,214,366
19,896,672
102,429,613
72,888,081
-

421,563,845
40,851,599
238,729,659
141,982,587
250,000

1,029,559,353
103,825,511
572,253,940
353,479,902
750,000

123%
117%
122%
124%
15%

5,041,464

500,000

-

-

250,000

750,000

15%

-

-

-

-

-

-

2,794,536,056

618,092,521

691,944,279

580,912,457

1,094,711,361

2,985,660,619

No
Budget
107%

28

 Appendix 5: Capital Spending by Agency (excl. externally funded)
(SSP)
Accountability
Audit Chamber
Economic Functions
Electricity & Dams

Annual
Budget
11,850,000
11,850,000
4,750,000
4,000,000

Q1 outturn
-

Q2 outturn
1,088,680
1,088,680

Q3 outturn
-

Q4 outturn
-

Fiscal Year
2015/16
1,088,680
1,088,680

-

-

-

-

-

-

-

-

-

-

-

-

750,000

-

-

-

-

-

-

-

-

-

-

2,275,000

-

-

-

-

National Bureau of Standards
Telecommunication & Postal
Services
Trade, Industry and
Investment
Education
Health
Drug and Food Control
Authority
Infrastructure
Civil Aviation Commission
Housing & Physical Planning
Roads & Bridges
South Sudan Roads Authority
Transport
Natural Resources & Rural
Development
Public Administration

-

-

-

-

-

0%

139,649,119
117,341,367
21,855,713
452,039

288,747,796
225,416,796
58,900,700
4,430,300

83,353,893
32,108,059
439,105
50,053,083
753,646

3,553,000
3,553,000
-

515,303,808
374,866,222
439,105
134,362,496
5,635,985

-

-

-

-

-

-

17,716,375

6,653,186

65,093,752

930,036,297

7,815,146

1,009,598,382

-

-

-

56,310

-

56,310

-

5,184,336

63,869,070

929,669,487

7,815,146

1,006,538,040

17,716,375
8,000,000
8,000,000

1,468,850
2,665,952
-

1,224,682
50,468,009
-

310,500
19,622,391
10,730,403

7,529,225
-

3,004,032
80,285,577
10,730,403

-

2,665,952

50,468,009

8,891,988

7,529,225

69,555,174

100,000,000
100,000,00
0

17,477,951

24,116,356

446,454,926

4,973,654

493,022,887

424%
40557%
3%
169%
0%
40%
No
Budget
5699%
No
Budget
No
Budget
17%
1004%
134%
No
Budget
493%

17,160,680

24,116,356

446,454,926

4,973,654

492,705,615

493%

-

317,272

-

-

-

317,272

Police Service

Office of the President for
National Security
Social & Humanitarian Affairs
Grand Total

No
Budget
0%

2,275,000

Minister in the Office of the
President
National Legislative Assembly
Rule of Law
Interior Headquarters

Defence

0%

121,505,024
924,292
15,000,000
79,580,732
12,000,000
14,000,000

Foreign Affairs

Security

as %
Budget
0%
0%
23%
27%
No
Budget
No
Budget

-

-

-

-

-

-

266,096,399

166,446,208

429,514,593

1,479,467,507

23,871,025

2,099,299,333

No
Budget
No
Budget
789%

Appendix 6: Other Spending by Agency (excl. externally funded)
(SSP)
Accountability
Finance & Economic Planning
Public Administration
Minister in the Office of the President
Grand Total

Annual
Budget
100,000,00
0
100,000,000
7,760,000
7,760,000
107,760,00
0

Q1 outturn

Q2 outturn

Q3 outturn

Q4 outturn

Fiscal Year
2015/16

as %
Budget

8,957,652

21,115,726

6,434,462

6,667,256

43,175,097

43%

8,957,652
7,127,106
7,127,106

21,115,726
-

6,434,462
38,308,548
38,308,548

6,667,256
50,000
50,000

43,175,097
45,485,654
45,485,654

43%
586%
586%

16,084,758

21,115,726

44,743,010

6,717,256

88,660,751

82%

29