This research project mainly focuses on the public financial accountability in the Ministry of Finance and Economic Planning for South Sudan. According to the Public Service Regulations, the government has a duty and responsibility to deliver services to its entire people. In other words, the government exists primarily for the welfare of the people, by creating public institutions to render services delivery and developmental programmes for the communities. There are no government institutions that can function without the provision of finance resources (money). The management of the finances is one of the most important and critical tasks of the government, which requires public financial accountability from the political role-players and public officials, concerned with the use of public money (to be accountable). However the level of service delivery that citizens have to expect depends mostly on standardized public financial accountability of public money (revenue income) by the role players, and public officials in the institutions as integral part of public financial management. Any organization that manages and reports on its finances mitigates the risk of finances, builds good quality and openness into its financial and non financial analyses, monitors the sustainability of benefits and reflects sound financial accountability. Public financial accountability is a specific field that intended to as a tool use for the economy, efficient and effective administration of public money for render of service delivery to the citizens and the developmental programmes for the better live condition or general welfare of the communities. The study was motivated by the issue of public financial accountability in the Ministry of Finance and Economic Planning for both, during the interim period of six years and after independence in, 2011 for the government of South Sudan which has influenced socio- economic concern, as a result many communities in South Sudan have no access to basic services delivery. Research instruments which solicited quantitative and qualitative data were used to collect information from a sample of management officials and administrative staffs within the Ministry of Finance and Economic Planning The research sought to identify the challenges faced and their causes and the ways of improving efficiency and effectiveness of public financial accountability in the ministry of finance and economic planning. The focus of public financial accountability is ranging from the stages of revenue collection, keeping/saving, treasury regulations, money transfer and budget expenditure, etc that can be achieved by transparency, financial reporting statements, control, and audit, as well as good ethical behavior for good performance in the public institutions, this is because maladministration practices of public finance have an impact in rendering of service delivery’s performance. This research focuses on the level of preparedness for accountability and financial accountability with regard to public financial management in the Ministry of Finance and Economic Planning. Particularly, it explored the laws, policies, procedures, rules and regulations governing implementation of public money, systems in place to oversee this process as well as the capacity of the role-players and public officials in this respective ministry. It further examined how finances have been used for the rendering of service delivery to the communities. In order to accomplish the objectives of this study, a literature study as well as empirical research was undertaken. For the empirical research, questionnaires as well as various types of interviews were used. For proportionate representation efficiency as well as cost effectiveness, the research used a sample of 26 respondents. These included 6 Financial Management Officers, 4 Directors General, 14 finance administrative Staffs, 1 Auditor-General, 1 Chair Person of Anti-Corruption Commission Exploratory statistics and methods were utilized to analyze the data collected so as to measure the reaction to the research questions and objectives under scrutiny. The research disclosed that the public financial accountability in the Ministry of Finance and Economic planning is a new approach that facilitates changes and growth by improving the ways of control public money. The study also found that the standardized laws, policies rules and regulations, and procedures for implementation for public financial accountability have been developed, but not implemented to achieve the stated goals. Also some other important documents are not yet developed. The findings attested to recommendations that, this research will help the policy makers to reformulate the policy; help the implementers or administrators the planners or the managers of the programmes to modify or adjust the programme; to help professionals or academician including those who may research in the area or field; it will help in filling gap in that particular academic dimension or field. The study made recommendations that, the public financial accountability must be improved in the ministry of finance and economic planning, through standardized policies and structures, procedures, transparent and accountable, financial reporting statements and control pertaining to public money. There is a great need for further research in this area of public financial management. This may not be restricted to the Ministry of Finance and Economic Planning only but to all other state ministries where the utilization of public money has already been established.

This Study was conducted in Yei River County, Central Equatoria State the Republic of South Sudan from July-December/2012 under the topic: Examining the role of Local Government County Legislative Council in promoting service delivery. The Legislative Council in Yei was established since 2007 inaccordance with the provisions of the Transition Constitution of the Republic of South Sudan, 2011:166, LG Act, 2009:8-29 and Governors’ Decree dated 25/August/2007 with the mandate to enact laws and policies and supervise the Executive to implement its decisions. The study investigated into why there was under performance of Legislative Council in promoting service delivery in Yei River County (YRC) and how can service delivery be improved in YRC. The findings revealed that, the capacity of the Council is low in making appropriate decisions and supervising the Executive to implement its decisions, it lacks the necessary working requirements to facilitate its duties, some of its directives are not implemented by the Executive and negative attitudes towards the work of the Council by some members of the Executive. Despite the difficulties encountered, the Council was able to enact 31 laws, conducted some joint consultative meetings on County projects and the study recommended that, the relevant institutions of Local Government to review the irregularities in the Local Government Act of 2009 to regulate the duties of the Council and to guide the recruitment of the future Councillors, training of the Councillors to improve performance, improve the working conditions of the Council, conduct public awareness on the role of the Council and promotion of exchange programs for further learning purposes. The significance of this study is that, the topic was good according to the participants, the recommendations of the study may be adopted by the Local Government Authorities to address the identified gaps and challenges facing the Council not only in Yei River County but also in other parts of the Country and finally, the report may be used by the University of Fort Hare for further Academic purposes and/or other interested individuals/institutions or organizations of the same or similar objectives.