Jacob Dut Chol Riak, Ph.D., Mathiang Kothea Kau

Abstract

The study examines factors affecting the budgetary process in South Sudan from 2011 to 2021 using a multiple-case study of three national ministries: Finance and Planning, General Education and Instruction, and Health. While the study focuses on the internal factors, the objectives were achieved using a descriptive survey and a correlational research design, which combined both quantitative and qualitative methods. The study population included 110 staff members from the top and middle management levels of the selected ministries. The sample size consisted of 86 respondents, determined using Krejcie and Morgan’s (1970) formula. Primary data were collected through selfadministered questionnaires and structured interviews. Although the study analyzed qualitative data thematically, the quantitative data was analyzed using descriptive and inferential statistical analysis with the help of SPSS Version 21.

The study’s findings reveal a lack of transparency and accountability in the budget, along with insufficient financial resources, improper allocations, inadequate planning and prioritization, ineffective management, weak monitoring and evaluation, and incompetent human resources. The study concludes that these issues have led to poor financial and operational performance in government agencies, especially those providing basic social services. It suggests ensuring budget transparency, accountability, and monitoring, diversifying the economy, keeping budget management and discipline across spending agencies, complying with the Public Financial Management and Accountability Act of 2011, and stopping political patronage and ineffective recruitment in the public sector.

Keywords: Budget, Formulation, Implementation, Factors, Affecting, Process, Management, Monitoring, Transparency and Accountability.

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