Republic of South Sudan. Ministry of Finance and Economic Planning

Republic of South Sudan Ministry of Finance and Economic Planning 2014/15 Second Quarter Macro-Fiscal Report February 2015 1

Contents 2014/15 Second Quarter & Half-Year Overview... 3 Summary of Q2... 4 Section 1: Key Macroeconomic Developments... 5 Section 2: Revenue & Financing... 6 Section 3: Execution... 8 Section 4: Donor Spending Developments... 10 Appendix 1: Total Spending by Sector & Agency... 11 Appendix 2: Spending on Salaries by Sector & Agency... 13 Appendix 3: Spending on Operating by Sector & Agency... 15 Appendix 4: Spending on Transfers by Sector & Agency... 17 Appendix 5: Spending on Capital by Sector & Agency... 18 Appendix 6: Spending on Other Expenditures by Sector & Agency... 19 Appendix 7: Disbursements against the externally financed projects recorded in the 2014/15... 20 2

2014/15 Second Quarter & Half-Year Overview Millions SSP Q1 Q2 Halfyeayear Half- 2014-15 Quarterly Actual Actual actual variance Oil revenue (net) 8,899 2,225 2,088 1,086 3,174 (1,276) Non-oil revenue 2,654 664 267 346 613 (714) Grants 158 40-71 71 (8) Total Revenue 11,711 2,928 2,355 1,503 3,858 (1,998) Salaries 4,413 1,103 1,509 1,578 3,087 (881) Operating 2,219 555 569 514 1,083 27 Transfers 2,466 617 556 759 1,315 (82) Capital 427 107 109 163 272 (59) Other 8 2 1 95 96 (92) Agency Spending 9,532 2,383 2,744 3,109 5,853 (1,087) Arrears, Contingency, Interest 1,310 328 3 170 173 482 Total Government Spending 10,842 2,711 2,747 3,279 6,026 (605) Externally funded spending 436 109-84 84 134 Total Spending 11,279 2,820 2,747 3,363 6,110 (471) Surplus (Shortfall) 433 108 (392) (1,860) (2,252) (2,468) Net Financing (433) (108) 839 1,896 2,735 2,952 Balance 0 0 447 36 483 483 Positive variances indicate more revenue than budgeted or spending within budget. Negative variances indicate less revenue than budgeted or overspending. Figure 1. Summary Q1 2014/15 revenue, spending and financing, in SSP million 3,500 3,279 3,000 2,711 2,747 2,500 2,000 2,225 2,088 1,896 1,500 1,000 500 - -500 1,085 839 664 267 346 (108) Net Oil Revenue Non-oil Revenue Government spending Net Financing Quarterly budget Q1 actuals Q2 actuals 3

Summary of Q2 Total revenue was SSP 1,503 million in the second quarter, which is half the projected revenue for the quarter. With oil prices dropping steadily from USD 95 to USD 55 throughout the quarter, net oil revenues in the second quarter were just SSP 1,086 million, compared to SSP 2,225 million in the first quarter. Non-oil revenue was SSP 346 million, a 30% increase compared to the first quarter due to higher customs revenues and improved compliance. Nevertheless, based on current performance and reduced oil prices, it is likely that total revenue for this financial year will be less than half of the budgeted level. The Government of South Sudan continued to finance the revenue shortfall with borrowing from the Bank of South Sudan. New loans net of repayments totaling SSP 2,735 million were taken out in the first half. This additional borrowing has resulted in an increase in the money supply and consequent upward pressure on prices (inflation). It also continues to drive the depreciation in the black market exchange rate. Agency spending in the second quarter was SSP 3,109 million, which was SSP 726 million above the quarterly budget. The primary reason for the second quarter overspending was the payment of four months of salaries and transfers, due to the fact that September salaries were not paid during the first quarter. For the half year the salaries budget has been overspent by SSP 881 million. Approximately SSP 675 million relates to the payment of May and June salaries for the 2013/14 financial year in July, implying the salaries budget was still overspent by SSP 200 million at the end of December. If current overspending continues, salaries for the 2014/15 financial year can be expected to exceed the budget by over SSP 400 million in addition to the salary arrears payments of SSP 675 million. Agencies in the Security sector, as well as the Office of the President and the Ministry of Finance, continue to spend far more on salaries and operating costs than budgeted while other agencies spend significantly less as a result. Interest of SSP 175 million was paid in the first half. Externally funded spending was SSP 84 million for the first half of the year. This includes spending on six World Bank projects (loans and grants) coordinated with the government. 4

Billions SSP Section 1: Key Macroeconomic Developments Inflationary pressures built up during the quarter, and the exchange rate has continued to depreciate. Prices in South Sudan fell in October on an annual basis in line with declining food prices in Uganda. Annual inflation then rose to 20% in November, before declining to 10% in December, even though Ugandan food prices continued to decline. The spike in November inflation may have been caused by government efforts to increase compliance at the border, resulting in some temporary supply shortages. The black market exchange rate depreciated by 22% over the quarter from a rate of SSP 4.83 on September 30 th to SSP 5.88 on December 31 st. This is attributable to both the drop in oil prices, which has reduced the availability of USD, as well as the financing of the government deficit through borrowing from the BoSS, which has increased the supply of SSP. The depreciation is being dampened somewhat by lack of demand for USD as the economy remains very depressed. It is to be expected that the depreciation in the exchange rate during the second quarter will result in increasing prices during the remainder of the year, as vendors adjust prices upwards in response to the higher cost of imports as a result of the exchange rate depreciation. Figure 2: Inflation Rates, South Sudan and Uganda October 2013 to December 2014 20.0 15.0 10.0 5.0 0.0-5.0-10.0-15.0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Q2 2013/14 Q3 2013/14 Q4 2013/14 Q1 2014/15 Q2 2014/15 Uganda (Food Index) South Sudan (All Items Index) As the amount of US dollars continues to decline, and as November and December salaries were paid at the end of December with BoSS financing, further depreciation of the exchange rate and increases in the price level are likely. How the exchange rate and inflation develop during the remainder of the year will depend on the size of the monthly deficit the government runs and how it is financed, if oil prices do not recover. Figure 3: Parallel and Official Exchange Rates and Money Supply (End of Period) October 2013 to December 2014 7.00 6.50 6.00 5.50 5.00 4.50 4.00 3.50 3.00 2.50 2.00 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Q2 2013/14 Q3 2013/14 Q4 2013/14 Q1 2014/15 Q2 2014/15 Official exchange rate (SSP p/$) Parallel exchange rate Monetary Base 8 7 6 5 4 3 2 1 0 5

Section 2: Revenue & Financing Total revenue was SSP 1,203 million in the second quarter, about half the budgeted revenue for the quarter. This was largely due to oil revenues decreasing sharply following the drop in oil prices, and non-oil revenues still being far below projected levels. Oil accounted for 72% of total revenue during the quarter, even though it declined from the first quarter. Based on current performance, it is likely that total revenue for this financial year will be less than half of the budgeted level. Table 1: Detailed revenues (SSP million) Annual Quarterly Q1 actuals Q2 actuals actual Q2 quarter difference difference Gross Oil Revenue 12,780 3,195 2,728 1,828 4,556 (1,367) (1,834) Tariff, transit and TFA payments to Sudan 3,413 853 591 711 1,302 (142) (405) 2%/3% for oil producing States/Communities 468 117 49 31 80 (86) (154) Net oil revenue 8,899 2,225 2,088 1,086 3,174 (1,139) (1,276) PIT 332 83 89 117 206 34 40 Sales Tax/VAT 975 244 71 84 155 (160) (333) Excise 359 90 39 47 86 (43) (94) Business Profit Tax 209 52 8 16 24 (36) (81) Customs 116 29 41 47 88 18 30 Other Revenue (fees, licenses) 663 166 19 35 54 (131) (278) Non-oil revenue 2,654 664 267 346 613 (318) (714) Grants 158 40-71 71 32 (8) Total Revenue & Grants 11,711 2,928 2,355 1,503 3,858 ( 1,425) (1,998) Net oil revenues in the second quarter amount to SSP 1,086 million, as compared to SSP 2,088 million in the first quarter. Oil revenues were affected by a sharp drop in oil prices in the second quarter, from USD 95 per barrel Brent crude in October to USD 55 at the end of December. Production levels remained stable at 165,000 barrels per day from Upper Nile, while production in Unity State remains shutdown. As a result of the price drop, only 71% of the projected revenue from oil has been realized in the first half of this financial year. Non-oil revenues were SSP 346 m in the second quarter as compared to SSP 267m in the first quarter. Improvements were made in non-oil revenue collection, with customs revenues from Nimule increasing. Personal income tax, sales tax and customs were the main sources of tax revenue for the second quarter. Increases in sales tax made the greatest contribution to increased revenue collections, as growing by 18%, while excise duty and business profits tax increased by 20% and 40% respectively. Efforts at the border yielded a 14% increase in customs revenue, while private PIT increased in December as compliance with withholding requirements increased. Despite these improvements, actual revenue collections for the quarter were still less than half the budgeted level. The shortfall of revenue compared to expenditure was financed by borrowing from the Bank of South Sudan. Loans of SSP 2,400 million were taken out to pay for salaries from September to December, plus SSP 111 million of loans in November and December to pay for specific agencies operating needs. During the first half the Bank of South Sudan also applied interest of SSP 112 million on these and previous loans. There was little other borrowing in the second quarter, with only SSP 13 million borrowed from the World Bank (see Section 4). Internal borrowing continued as neither employees nor employers pension contributions were deposited into the pension account and the required 3% payments to oil producing communities were deferred. 6

November December January February March April May June July August September October November December January SSP Billions Table 2: Debt Position as at the 31 st of December 2014 SSP Million Oil Advance Sales World Bank & China Development Loans Domestic Banks BoSS BoSS Recapitalization Opening Balance July 2014 920 19 1,202 3,132 2,001 7,274 New Borrowing 441 78 100 4,251-4,870 Repayments including interest 855 5-1,450-2,310 Interest accrued 2014/15 16 3 11 112 33 175 Net Financing (398) 76 111 2,913 33 2,735 Closing Balance Dec 31 2014 522 95 1,313 6,045 2,034 10,009 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 over the next year, internal borrowing from the pension account and amounts due to oil producing states and communities or arrears due for goods and services delivered in past years. Total Outstanding principal debt now stands at over SSP 10 billion, the majority of it owed to the Bank of South Sudan. Most oil company advances have now been repaid and the remaining balance is SSP 522 million. In addition, the outstanding balance on the Transitional Financing Agreement with Sudan amounts to SSP 6,773 million, which is due to be repaid by the 2016-17 financial year. Significant arrears have also been accumulated. Figure 4: Evolution of Bank of South Sudan loan balance, in SSP billions 8 7 6 5 4 3 2 1-2013 2014 2015 7

Section 3: Execution Four months of salaries and transfers were paid in the second quarter including the payment for September. In total, government spending for the quarter was SSP 3,279 million, compared to a budgeted level of SSP 2,711 million. Much of the overspending was driven by salaries, as salary expenditures were SSP 475 million more than budgeted in the quarter, primarily because salary and transfer payments were made for four months (September through December). This was partially offset by the lack of spending on arrears and contingencies. The half-year outturn was SSP 6,026 million, which is SSP 589 million more than the half-year budget. Salaries were overspent by SSP 881 million in the first half year, of which SSP 676 million was due to deferred salaries from the 2013/14 financial year. Nevertheless salaries were still overspent by SSP 204 million in the first half of the financial year. If current overspending continues, salaries for the 2014/15 FY can be expected to exceed the budget by over SSP 1 billion. This might mean that salary payments in the last months of the financial year again have to be deferred. Almost 90% of the total salary overspending can be attributed to the Ministries of Defence, Veteran Affairs, Finance & Economic Planning and the Police Service and Office of the President. The Ministry of Defense alone overspent by SSP 38 million each month. Other areas of overspending on salaries include unbudgeted job specific allowances paid by the Ministries of Higher Education and Health, totaling SSP 11.5 million. The Ministry of Finance and Economic Planning overspent on incentives and overtime as well as social benefits to the value of SSP 19 and 14 million respectively, though some of this spending is for staff of other agencies. Some employer pension contributions have also not been paid this year nor been included in salary payments expenditure on salaries is therefore understated by an estimated SSP 70 million. Table 3: Spending by Chapter (SSP millions) 2014-15 Quarterly Q1 Q2 Q2 quarter difference difference Salaries 4,413 1,103 1,509 1,578 3,087 (475) (881) Operating 2,219 555 569 514 1,083 41 27 Transfer 2,466 617 556 759 1,315 (143) (82) Capital 427 107 109 163 272 (57) (59) Other 8 2 1 95 96 (93) (92) Interest 260 65-170 170 (105) (40) Arrears 800 200 2-2 200 398 Contingency 250 63 1-1 63 124 Total Agency Spending 10,842 2,711 2,747 3,279 6,026 (569) (605) External Loans 278 70-13 13 57 126 External Grants 158 40-71 71 (15) 8 Total Spending 11,279 2,820 2,747 3,363 6,110 (543) (471) Operating expenditures amounted to SSP 514 million in the second quarter, which was SSP 27 million below budget. As in the first quarter, a few agencies continued to spend operating budget at the expense of others. Over 75% of overspending on operating is attributable to the Office of the President and the Ministry of Defence. In addition, operating expenditure for the Ministry of Defence and the Office of the President increased sharply in December. These agencies spent a combined SSP 291 million in the past six months on travel to attend and conduct peace negotiations, repatriation of IDPs and army food rations. Several agencies have taken loans from the Bank of South Sudan for their operating needs, amounting to SSP 111 million. 8

The quarterly capital budget, excluding arrears, was overspent by SSP 58 million this quarter. While most agencies have underspent their capital budget, Defence overspent by SSP 118 million. Transfer payments were made for September in addition to the other months of this quarter, resulting in SSP 69 million overspending on state block transfers. Other expenditures were overspent by over SSP 93 million, due to subsidies to. There were no payments made from the Arrears and Contingency Funds in the second quarter. While budget execution in the second quarter continues to reflect budgetary priorities (salaries, operating and transfers) in accordance with the Building Blocks of the National Plan 2014/15, cash constraints make it increasingly difficult to fulfil essential expenditure requirements to keep the Government running effectively. Salary payments are irregular and not all agencies are receiving their operating budgets. Table 4: Agency Spending by Sector (SSP Millions) 2014-15 Quarterly Q1 Q2 Q2 quarter difference difference Accountability 258 64 87 60 147 5 (18) Economic Functions 318 79 33 116 149 (37) 10 Education 604 151 122 166 289 (16) 13 Health 385 96 53 67 120 29 73 Infrastructure 183 46 66 27 93 19 (1) Natural Resources & Rural Dev't 342 85 72 89 161 (4) 9 Public Administration 876 219 319 269 588 (50) (150) Rule of Law 1,546 387 318 399 717 (12) 56 Security 3,969 992 1,441 1,616 3,057 (624) (1,073) Social and Humanitarian Affairs 98 24 13 12 25 13 24 Block Transfers 955 239 218 289 507 (50) (29) Contingencies, Arrears and Interest 1,310 328 3 170 173 158 482 Total Agency Spending (Gov't Funds) 10,842 2,711 2,747 3,279 6,026 (569) (605) At the sector level, the biggest overspending occurred in the Security sector, and to a lesser extent in the Public Administration and Economic Functions sectors. execution remained low for the Health, Infrastructure and Social and Humanitarian Affairs sectors. Each had budget execution rates of less than 70%. The Security sector overspent more in this quarter than previously. This is mainly attributable to the Ministry of Defense, which overspent on salaries (SSP 366 million) and operating (SSP 90 million). SSP 233 million of the overspending relates to September salaries paid in October, leaving SSP 163 million overspending on Q2 salaries. Overspending in the Public Administration sector continued in the second quarter, though at a lower rate. The Office of the President overspent its salaries budget by SSP 14 million in this quarter, of which SSP 3.8 million is due to September salaries being paid in October. Also, the Ministry of Foreign Affairs overspent its operating budget by SSP 36 million in this quarter. Foreign Affairs took out an SSP 50 million loan from the Bank of South Sudan to pay for embassy running costs, DSA and vehicle maintenance, over spending the Ministry s approved operating budget as a result. There was not much overspending in the Economic Functions sector, aside from SSP 74 million of unbudgeted subsidies for NilePet from the Ministry of Petroleum and Mining. Appendices 1-6 give detailed figures of budget execution by agency for several chapters (total, salaries, operating, transfers and capital). 9

Section 4: Donor Spending Developments External financing comprises development and humanitarian support in the form of loans and grants. Some development support is implemented by ( On- ) or in coordination with, government spending agencies and reflected in their budget appropriations ( ). The majority of support is currently implemented without the involvement of the government and is not reflected in the budget, even though it may be captured in sector plans and referred to in the budget speech. Since the December 2013 crisis, many development partners have moved much of their funding previously allocated for development support to humanitarian support. Table 5: Externally financed disbursements in Q2, 2014/15 (SSP millions) Development grants Development loans Humanitarian Grants 1 Total On- i2 103,600 0 N/A 103,600 3 46,392,241 11,343,733 N/A 57,738,974 Off- 413,207,316 4 N/A 289,046,311 702,253,627 Total 459,703,157 11,343,733 289,046,311 768,898,669 In Q2 2014/15, donors disbursed a total of SSP 58 million for projects coordinated with government (On- and ) (see Appendix 7 for details) and SSP 289 million in humanitarian aid 5. Support coordinated with the government is around 8% of the total externally financed support. During Q2, a project preparation advance was disbursed by the World Bank for the Energy Sector Technical Assistance Project. The advance becomes part of the loan principal if the loan is approved by the Parliament, if not approved, it will be considered as a grant. All external support in the form of loans is coordinated with government. The table in Appendix 7 reports on the expenditure of externally financed projects reported in the 2014/15 budget against the appropriated amounts. 1 Quarterly humanitarian aid disbursements sourced from UNOCHA, FTS. 2 The World Bank Local Government Service Delivery Project (LGSDP) which funds the Payam Development grants and Aid Information Management Systems funded by UNDP are currently the only two projects that use government systems for delivery (referred to as onbudget in the table above). 3 Projects that are reported in the 2014/15 budget. 4 This figures is for Q1, included as a proxy for Q2, to allow for comparison of volumes across categories. 5 Grant and loan disbursements for five World Bank projects. These could be tracked due to improvements in the Government of South Sudan s aid information management systems, meaning the Ministry is now better able to track aid disbursements. Externally funded in the first quarter amounted to SSP 26 million. 10

Appendix 1: Total Spending by Sector & Agency Sector/Agency Annual Q2 Actual actual Difference % of Accountability 257,616,792 128,808,396 59,715,846 147,157,552-18,349,156-14% Anti-Corruption Commission 16,092,186 8,046,093 1,744,602 4,314,709 3,731,384 46% Audit Chamber 36,014,422 18,007,211 3,587,039 5,085,937 12,921,274 72% Finance & Economic Planning 143,098,740 71,549,370 51,864,625 133,642,350-62,092,980-87% Fiscal & Financial Allocation & Monitoring 1,959,841 979,921 452,240 734,606 245,315 25% Nat Bureau Statistics 56,559,864 28,279,932 1,616,418 2,712,032 25,567,900 90% National Revenue Authority 989,399 494,700 0 0 494,700 100% Reconstruction & Development Fund 2,902,340 1,451,170 450,922 667,918 783,252 54% Economic Functions 317,740,290 158,870,145 116,000,780 149,155,784 9,714,361 6% Electricity & Dams 54,159,599 27,079,800 572,000 1,503,962 25,575,838 94% Electricity Corporation 43,816,639 21,908,320 4,410,320 10,851,237 11,057,083 50% Investment Authority 5,583,808 2,791,904 1,051,865 1,410,680 1,381,224 49% Nat Bureau Standards 23,310,824 11,655,412 3,444,287 5,998,452 5,656,960 49% Commerce 15,296,546 7,648,273 2,666,669 4,621,262 3,027,011 40% Trade & Industry 2,609,289 1,304,645 494,724 929,811 374,834 29% Information & Broadcasting 40,235,972 20,117,986 7,632,675 12,915,855 7,202,131 36% Irrigation & Water Resources 46,079,266 23,039,633 10,491,580 18,236,636 4,802,997 21% Petroleum & Mining 33,089,767 16,544,884 77,956,440 79,313,683-62,768,800-379% Petroleum and Gas Commission 4,449,002 2,224,501 678,579 1,068,299 1,156,202 52% Telecommunication & Postal Services 33,287,917 16,643,959 3,737,733 7,413,495 9,230,464 55% Urban Water Corporation 15,821,661 7,910,831 2,863,908 4,892,412 3,018,419 38% Education 603,643,900 301,821,950 166,472,850 288,840,818 12,981,132 4% General Education & Instruction 436,987,101 218,493,551 107,166,026 200,211,239 18,282,312 8% Higher Education, Science & Technology 166,656,799 83,328,400 59,306,824 88,629,579-5,301,180-6% Health 384,524,942 192,262,471 66,659,597 119,754,115 72,508,356 38% Drug and Food Control Authority 10,770,584 5,385,292 642,682 801,582 4,583,710 85% Health 357,863,924 178,931,962 64,797,974 116,659,730 62,272,232 35% HIV/Aids Commission 15,890,434 7,945,217 1,218,941 2,292,803 5,652,414 71% Infrastructure 183,235,086 91,617,543 26,653,452 92,692,845-1,075,302-1% Housing & Physical Planning 17,119,401 8,559,701 1,526,561 3,755,905 4,803,796 56% Roads & Bridges 107,045,019 53,522,510 20,315,568 49,149,325 4,373,185 8% South Sudan Roads Authority 4,270,511 2,135,256 1,521,297 1,915,751 219,505 10% Transport 54,800,155 27,400,078 3,290,026 37,871,864-10,471,787-38% Natural Resources & Rural 341,582,114 170,791,057 88,976,866 161,348,594 9,442,463 6% Agricultural Bank of South Sudan 2,220,332 1,110,166 708,633 708,633 401,533 36% Agriculture & Forestry 77,410,349 38,705,175 8,343,929 19,257,953 19,447,222 50% Livestock & Fisheries 26,361,503 13,180,752 2,860,343 5,540,739 7,640,013 58% Environment and Sustainable Development 15,505,099 7,752,550 997,463 1,407,595 6,344,955 82% Land Commission 1,996,115 998,058 282,229 515,131 482,927 48% Wildlife Conservation 209,287,441 104,643,721 74,450,797 130,662,670-26,018,950-25% Tourism 8,801,275 4,400,638 1,333,472 3,255,873 1,144,765 26% Public Administration 876,214,929 438,107,465 269,059,647 588,356,251-150,248,787-34% Cabinet Affairs 99,260,714 49,630,357 25,569,010 36,141,284 13,489,073 27% Civil Service Commission 3,419,510 1,709,755 340,937 633,048 1,076,707 63% Council of States 29,143,355 14,571,678 8,272,569 18,604,366-4,032,689-28% Employees Justice Chamber 2,731,640 1,365,820 507,735 860,053 505,767 37% Foreign Affairs 191,979,745 95,989,873 94,919,958 129,620,152-33,630,280-35% Labour 5,182,564 2,591,282 1,435,790 2,168,609 422,673 16% Public Service & HRD 10,952,081 5,476,041-2,316,800 3,664,351 1,811,690 33% Local Government Board 1,817,573 908,787 393,563 711,424 197,363 22% Nat Constitution Review Commission 22,504,270 11,252,135 1,468,800 2,606,460 8,645,675 77% National Elections Commission 33,759,432 16,879,716 1,230,832 7,332,720 9,546,996 57% 11

Sector/Agency Annual Q2 Actual actual Difference % of National Legislative Assembly 252,787,686 126,393,843 25,152,793 72,961,066 53,432,777 42% Office of the President 217,018,392 108,509,196 111,500,370 311,620,165-203,110,969-187% Parliamentary Affairs 4,093,775 2,046,888 361,411 1,030,726 1,016,162 50% Public Grievances Chamber 1,564,192 782,096 222,679 401,827 380,269 49% Rule of Law 1,546,179,075 773,089,538 398,975,440 717,054,907 56,034,631 7% Bureau of Community Security & Small Arms 2,326,580 1,163,290 303,696 613,276 550,014 47% Commission for Refugees Affairs 13,909,516 6,954,758 1,842,885 3,036,795 3,917,963 56% Fire Brigade 107,975,915 53,987,958 32,296,935 60,087,905-6,099,948-11% Human Rights Commission 5,648,576 2,824,288 639,341 1,050,197 1,774,091 63% Interior Headquarters 135,366,079 67,683,040 21,166,311 35,083,204 32,599,836 48% Judiciary of South Sudan 72,778,614 36,389,307 12,427,419 21,891,857 14,497,450 40% Justice 56,746,510 28,373,255 8,858,543 14,421,099 13,952,156 49% Law Review Commission 7,844,676 3,922,338 533,892 1,130,332 2,792,006 71% Police Service 770,237,163 385,118,582 217,733,939 395,286,563-10,167,982-3% Prisons Service 373,345,446 186,672,723 103,172,479 184,453,679 2,219,044 1% Security 3,969,094,114 1,984,547,057 1,615,947,731 3,057,072,788-1,072,525,731-54% Defence 3,280,410,140 1,640,205,070 1,393,710,999 2,623,952,839-983,747,769-60% De-Mining Authority 3,100,450 1,550,225 1,519,704 2,513,137-962,912-62% Disarmament, Demobilization & Reintegration 18,109,185 9,054,593 2,133,520 3,784,412 5,270,181 58% Off President National Security 207,317,178 103,658,589 85,172,624 162,928,250-59,269,661-57% Veterans Affairs 460,157,161 230,078,581 133,410,884 263,894,150-33,815,570-15% Social and Humanitarian Affairs 97,810,914 48,905,457 11,909,028 25,140,087 23,765,370 49% Culture, Youth & Sports 30,250,472 15,125,236 2,391,093 4,441,190 10,684,046 71% Gender, Child & Social Welfare 13,709,928 6,854,964 3,629,269 6,271,322 583,642 9% Humanitarian Affairs & Disaster Management 16,307,115 8,153,558 826,171 1,571,830 6,581,728 81% Peace Commission 8,489,846 4,244,923 628,398 1,420,485 2,824,438 67% Relief & Rehabilitation Commission 21,953,565 10,976,783 3,835,253 10,753,852 222,931 2% War Disabled, Widows & Orphans Com 7,099,988 3,549,994 598,844 681,408 2,868,586 81% Transfers 954,674,169 477,337,085 288,708,489 506,786,163-29,449,079-6% Abyei Block Transfers 28,000,000 14,000,000 0 0 14,000,000 100% Block Transfers 624,966,669 312,483,335 225,777,147 405,996,533-93,513,199-30% County Block 49,999,998 24,999,999 16,666,664 29,166,662-4,166,663-17% County Development Grants 144,307,502 72,153,751 0 0 72,153,751 100% STAG Transfers 107,400,000 53,700,000 46,264,678 71,622,968-17,922,968-33% Contingencies, Arrears and Interest 1,310,000,000 655,000,000 170,000,000 173,012,300 481,987,700 74% Contingencies 250,000,000 125,000,000 0 1,000,000 124,000,000 99% Arrears 800,000,000 400,000,000 0 2,012,300 397,987,700 99% Interest 260,000,000 130,000,000 170,000,000 170,000,000-40,000,000-31% Total (Government Funds) 10,842,316,325 5,421,158,163 3,279,079,726 6,026,372,204-605,214,042-11% External Loan Funding 278,284,560 139,142,280 70,820,259 70,820,259 68,322,021 49% External Grant Funding 158,164,010 79,082,005 13,399,633 13,399,633 65,682,372 83% Total Spending 11,278,764,895 5,639,382,448 3,363,299,618 6,110,592,096-471,209,649 49% 12

Appendix 2: Spending on Salaries by Sector & Agency Sector/Agency Annual Q2 Actual actual Difference % of Accountability 90,867,290 45,433,645 34,405,693 68,961,824-23,528,179-52% Anti-Corruption Commission 7,865,251 3,932,626 1,634,464 2,551,115 1,381,511 35% Audit Chamber 16,293,513 8,146,757 2,187,039 3,265,937 4,880,820 60% Finance & Economic Planning 55,173,608 27,586,804 28,452,360 59,569,600-31,982,796-116% Fiscal & Financial Allocation & Monitoring 754,166 377,083 226,655 390,011-12,928-3% Nat Bureau Statistics 8,735,351 4,367,676 1,478,253 2,573,867 1,793,809 41% National Revenue Authority 504,400 252,200 - - 252,200 100% Reconstruction & Development Fund 1,541,001 770,501 426,922 611,294 159,207 21% Economic Functions 95,374,797 47,687,399 28,157,294 46,629,797 1,057,602 2% Electricity & Dams 2,787,243 1,393,622 556,931 948,895 444,727 32% Electricity Corporation 14,325,201 7,162,601 4,365,320 7,746,946-584,346-8% Investment Authority 3,205,649 1,602,825 737,553 1,096,368 506,457 32% Nat Bureau Standards 7,468,291 3,734,146 3,444,287 5,998,452-2,264,307-61% Commerce 8,726,707 4,363,354 2,394,695 4,062,288 301,066 7% Trade & Industry 2,138,392 1,069,196 472,062 907,149 162,047 15% Information & Broadcasting 12,166,795 6,083,398 4,835,583 8,448,477-2,365,080-39% Irrigation & Water Resources 8,719,078 4,359,539 2,150,108 3,515,088 844,451 19% Petroleum & Mining 11,612,524 5,806,262 3,593,665 4,599,195 1,207,067 21% Petroleum and Gas Commission 3,261,753 1,630,877 678,579 1,068,299 562,578 34% Telecommunication & Postal Services 8,345,363 4,172,682 2,064,603 3,346,228 826,454 20% Urban Water Corporation 12,617,801 6,308,901 2,863,908 4,892,412 1,416,489 22% Education 110,273,257 55,136,629 49,030,364 82,555,484-27,418,856-50% General Education & Instruction 19,656,758 9,828,379 8,409,562 14,909,279-5,080,900-52% Higher Education, Science & Technology 90,616,499 45,308,250 40,620,802 67,646,205-22,337,956-49% Health 58,231,889 29,115,945 21,714,399 44,711,235-15,595,291-54% Drug and Food Control Authority 839,750 419,875 364,325 523,225-103,350-25% Health 52,235,426 26,117,713 20,304,022 42,315,972-16,198,259-62% HIV/Aids Commission 5,156,713 2,578,357 1,046,052 1,872,038 706,319 27% Infrastructure 27,060,517 13,530,259 5,966,251 11,925,161 1,605,098 12% Housing & Physical Planning 7,156,610 3,578,305 1,194,465 3,330,034 248,271 7% Roads & Bridges 6,308,141 3,154,071 483,803 1,321,116 1,832,955 58% Transport 13,595,766 6,797,883 4,287,983 7,050,171-252,288-4% Natural Resources & Rural 67,112,855 33,556,428 21,677,049 37,620,342-4,063,915-12% Agricultural Bank of South Sudan 1,700,723 850,362 708,633 708,633 141,729 17% Agriculture & Forestry 19,260,428 9,630,214 4,873,732 8,319,157 1,311,057 14% Livestock & Fisheries 5,502,013 2,751,007 1,490,873 2,678,660 72,347 3% Environment and Sustainable Development 3,349,730 1,674,865 683,475 1,012,523 662,342 40% Land Commission 819,639 409,820 282,229 515,131-105,312-26% Wildlife Conservation 31,903,951 15,951,976 12,415,066 21,949,908-5,997,933-38% Tourism 4,576,371 2,288,186 1,223,041 2,436,330-148,145-6% Public Administration 398,254,998 199,127,499 97,374,880 202,041,061-2,913,562-1% Cabinet Affairs 37,336,147 18,668,074 8,292,279 15,789,289 2,878,785 15% Civil Service Commission 1,670,591 835,296 340,937 633,048 202,248 24% Council of States 14,734,896 7,367,448 5,654,468 14,623,772-7,256,324-98% Employees Justice Chamber 1,328,898 664,449 314,351 521,631 142,818 21% Foreign Affairs 123,105,235 61,552,618 42,562,426 74,017,097-12,464,480-20% Labour 4,113,882 2,056,941 1,435,790 2,168,609-111,668-5% Public Service & HRD 6,519,635 3,259,818 (2,431,866) 2,287,900 971,918 30% Local Government Board 1,470,809 735,405 393,563 711,424 23,981 3% Nat Constitution Review Commission 4,545,916 2,272,958 1,468,800 2,606,460-333,502-15% National Elections Commission 18,272,486 9,136,243 1,230,832 2,750,523 6,385,720 70% National Legislative Assembly 165,764,228 82,882,114 19,594,285 53,335,795 29,546,319 36% 13

Sector/Agency Annual Q2 Actual actual Difference % of Office of the President 15,882,534 7,941,267 18,031,925 31,711,772-23,770,505-299% Parliamentary Affairs 2,567,465 1,283,733 264,411 481,914 801,819 62% Public Grievances Chamber 942,276 471,138 222,679 401,827 69,311 15% Rule of Law 386,692,273 193,346,137 126,321,582 228,573,651-35,227,515-18% Bureau of Community Security & Small Arms 1,446,477 723,239 303,696 613,276 109,963 15% Commission for Refugees Affairs 4,843,225 2,421,613 1,637,885 2,189,795 231,818 10% Fire Brigade 15,530,221 7,765,111 3,702,843 8,654,286-889,176-11% Human Rights Commission 3,080,002 1,540,001 639,341 1,050,197 489,804 32% Interior Headquarters 44,907,682 22,453,841 14,666,311 23,521,199-1,067,358-5% Judiciary of South Sudan 60,660,706 30,330,353 12,427,419 21,891,857 8,438,496 28% Justice 35,136,322 17,568,161 7,137,716 12,499,577 5,068,584 29% Law Review Commission 3,567,425 1,783,713 383,892 725,732 1,057,981 59% Police Service 185,755,884 92,877,942 75,641,115 138,828,409-45,950,467-49% Prisons Service 31,764,329 15,882,165 9,781,364 18,599,323-2,717,159-17% Security 3,140,488,469 1,570,244,235 1,184,935,102 2,349,569,816-779,325,582-50% Defence 2,518,430,234 1,259,215,117 995,964,370 1,986,480,107-727,264,990-58% De-Mining Authority 2,477,257 1,238,629 1,519,704 2,513,137-1,274,509-103% Disarmament, Demobilization & Reintegration 6,685,161 3,342,581 1,263,520 2,494,290 848,291 25% Off President National Security 155,887,381 77,943,691 52,776,624 94,188,132-16,244,442-21% Veterans Affairs 457,008,436 228,504,218 133,410,884 263,894,150-35,389,932-15% Social and Humanitarian Affairs 38,178,738 19,089,369 8,318,761 14,815,678 4,273,691 22% Culture, Youth & Sports 9,680,873 4,840,437 1,578,345 2,846,848 1,993,589 41% Gender, Child & Social Welfare 6,175,728 3,087,864 1,195,778 1,925,544 1,162,320 38% Humanitarian Affairs & Disaster Management 4,040,611 2,020,306 655,138 1,331,555 688,751 34% Peace Commission 3,625,684 1,812,842 565,404 1,357,491 455,351 25% Relief & Rehabilitation Commission 11,520,860 5,760,430 3,725,252 6,672,832-912,402-16% War Disabled, Widows & Orphans Com 3,134,982 1,567,491 598,844 681,408 886,083 57% Transfers 0 0 0 0 0 -- Contingencies, Arrears and Interest 0 0 0 0 0 -- Total (Government Funds) 4,412,535,083 2,206,267,542 1,577,901,375 3,087,404,049-881,136,508-40% Note: Most agencies have exceeded their half year salary budgets because seven months of salaries were paid during the period. During the first quarter most agencies paid salaries for June, July and August and Defense also paid for May. During the second quarter, salaries were paid for Sept, Oct, Nov and Dec. 14

Appendix 3: Spending on Operating by Sector & Agency Sector/Agency Annual Q2 Actual actual % of Accountability 161,749,502 80,874,751 25,310,153 78,195,728 Difference 2,679,023 3% Anti-Corruption Commission 6,226,935 3,113,468 110,138 1,763,594 1,349,874 43% Audit Chamber 16,720,909 8,360,455 1,400,000 1,820,000 6,540,455 78% Finance & Economic Planning 87,925,132 43,962,566 23,412,265 74,072,750-30,110,184-68% Fiscal & Financial Allocation & Monitoring 1,205,675 602,838 225,585 344,595 258,243 43% Nat Bureau Statistics 47,824,513 23,912,257 138,165 138,165 23,774,092 99% National Revenue Authority 484,999 242,500 0 0 242,500 100% Reconstruction & Development Fund 1,361,339 680,670 24,000 56,624 624,046 92% Economic Functions 133,527,913 66,763,957 5,607,153 14,153,544 52,610,413 79% Electricity & Dams 3,372,356 1,686,178 15,069 555,067 1,131,111 67% Electricity Corporation 29,491,438 14,745,719 45,000 3,104,291 11,641,428 79% Investment Authority 2,378,159 1,189,080 314,312 314,312 874,768 74% Nat Bureau Standards 8,548,243 4,274,122 0 0 4,274,122 100% Commerce 6,569,839 3,284,920 271,974 558,974 2,725,946 83% Trade & Industry 470,897 235,449 22,662 22,662 212,787 90% Information & Broadcasting 24,069,177 12,034,589 2,797,092 4,467,378 7,567,211 63% Irrigation & Water Resources 7,816,898 3,908,449 160,351 404,317 3,504,132 90% Petroleum & Mining 21,477,243 10,738,622 307,563 659,276 10,079,346 94% Petroleum and Gas Commission 1,187,249 593,625 0 0 593,625 100% Telecommunication & Postal Services 24,942,554 12,471,277 1,673,130 4,067,267 8,404,010 67% Urban Water Corporation 3,203,860 1,601,930 0 0 1,601,930 100% Education 158,272,070 79,136,035 19,260,070 28,690,380 50,445,655 64% General Education & Instruction 82,231,770 41,115,885 574,048 7,707,006 33,408,879 81% Higher Education, Science & Technology 76,040,300 38,020,150 18,686,022 20,983,374 17,036,776 45% Health 173,289,712 86,644,856 2,343,995 2,907,436 83,737,420 97% Drug and Food Control Authority 7,930,834 3,965,417 278,357 278,357 3,687,060 93% Health 154,625,157 77,312,579 1,892,749 2,208,314 75,104,265 97% HIV/Aids Commission 10,733,721 5,366,861 172,889 420,765 4,946,096 92% Infrastructure 35,174,569 17,587,285 2,421,803 3,237,562 14,349,723 82% Housing & Physical Planning 4,962,791 2,481,396 332,096 425,871 2,055,525 83% Roads & Bridges 10,736,878 5,368,439 5,925 5,925 5,362,514 100% South Sudan Roads Authority 4,270,511 2,135,256 1,521,297 1,691,911 443,345 21% Transport 15,204,389 7,602,195 562,485 1,113,855 6,488,340 85% Natural Resources & Rural 57,010,879 28,505,440 2,435,181 9,775,551 18,729,889 66% Agricultural Bank of South Sudan 519,609 259,805 0 0 259,805 100% Agriculture & Forestry 21,839,171 10,919,586 288,547 5,308,246 5,611,340 51% Livestock & Fisheries 14,148,990 7,074,495 0 528,151 6,546,344 93% Environment and Sustainable Development 4,755,369 2,377,685 290,708 371,792 2,005,893 84% Land Commission 1,176,476 588,238 0 0 588,238 100% Wildlife Conservation 10,346,360 5,173,180 1,745,495 2,747,819 2,425,361 47% Tourism 4,224,904 2,112,452 110,431 819,543 1,292,909 61% Public Administration 415,953,428 207,976,714 149,708,716 359,014,381-151,037,667-73% Cabinet Affairs 61,924,567 30,962,284 17,276,731 20,351,995 10,610,289 34% Civil Service Commission 1,748,919 874,460 0 0 874,460 100% Council of States 14,408,459 7,204,230 2,618,101 3,980,594 3,223,636 45% Employees Justice Chamber 822,614 411,307 0 0 411,307 100% Foreign Affairs 65,874,510 32,937,255 52,002,182 55,247,705-22,310,450-68% Labour 1,068,682 534,341 0 0 534,341 100% Public Service & HRD 4,432,446 2,216,223 115,066 1,376,451 839,772 38% Local Government Board 346,764 173,382 0 0 173,382 100% Nat Constitution Review Commission 17,958,354 8,979,177 0 0 8,979,177 100% National Elections Commission 15,486,946 7,743,473 0 4,582,197 3,161,276 41% National Legislative Assembly 69,307,083 34,653,542 5,558,508 19,625,271 15,028,271 43% 15

Sector/Agency Annual Q2 Actual actual % of Office of the President 160,425,858 80,212,929 72,041,128 253,301,356 Difference -173,088,427-216% Parliamentary Affairs 1,526,310 763,155 97,000 548,812 214,343 28% Public Grievances Chamber 621,916 310,958 0 0 310,958 100% Rule of Law 300,781,528 150,390,764 15,252,584 53,914,106 96,476,658 64% Bureau of Community Security & Small Arms 437,703 218,852 0 0 218,852 100% Commission for Refugees Affairs 9,066,291 4,533,146 205,000 847,000 3,686,146 81% Fire Brigade 5,432,142 2,716,071 36,940 36,940 2,679,131 99% Human Rights Commission 2,568,574 1,284,287 0 0 1,284,287 100% Interior Headquarters 66,158,397 33,079,199 6,500,000 11,562,005 21,517,194 65% Judiciary of South Sudan 12,117,908 6,058,954 0 0 6,058,954 100% Justice 21,610,188 10,805,094 1,720,827 1,921,522 8,883,572 82% Law Review Commission 4,277,251 2,138,626 150,000 404,600 1,734,026 81% Police Service 112,775,655 56,387,828 2,324,135 28,388,081 27,999,747 50% Prisons Service 66,337,419 33,168,710 4,315,682 10,753,958 22,414,752 68% Security 723,564,181 361,782,091 287,836,827 522,535,933-160,753,843-44% Defence 661,979,906 330,989,953 255,070,827 453,425,815-122,435,862-37% De-Mining Authority 623,193 311,597 0 0 311,597 100% Disarmament, Demobilization & Reintegration 6,382,560 3,191,280 370,000 370,000 2,821,280 88% Off President National Security 51,429,797 25,714,899 32,396,000 68,740,118-43,025,220-167% Veterans Affairs 3,148,725 1,574,363 0 0 1,574,363 100% Social and Humanitarian Affairs 59,632,176 29,816,088 3,590,267 10,324,409 19,491,679 65% Culture, Youth & Sports 20,569,599 10,284,800 812,748 1,594,342 8,690,458 84% Gender, Child & Social Welfare 7,534,200 3,767,100 2,433,491 4,345,778-578,678-15% Humanitarian Affairs & Disaster Management 12,266,504 6,133,252 171,033 240,275 5,892,977 96% Peace Commission 4,864,162 2,432,081 62,994 62,994 2,369,087 97% Relief & Rehabilitation Commission 10,432,705 5,216,353 110,001 4,081,020 1,135,333 22% War Disabled, Widows & Orphans Com 3,965,006 1,982,503 0 0 1,982,503 100% Transfers 0 0 0 0 0No Contingencies, Arrears and Interest 250,000,000 125,000,000 0 1,000,000 124,000,000 99% Contingencies 250,000,000 125,000,000 0 1,000,000 124,000,000 99% Total (Government Funds) 2,468,955,958 1,234,477,979 513,766,749 1,083,749,030 150,728,949 12% 16

Appendix 4: Spending on Transfers by Sector & Agency Sector/Agency Annual Q2 Actual actual % of Accountability 0 0 0 0 Difference 0 No Economic Functions 26,837,580 13,418,790 8,181,121 14,317,231-898,441-7% Nat Bureau Standards 2,294,290 1,147,145 0 0 1,147,145 100% Irrigation & Water Resources 24,543,290 12,271,645 8,181,121 14,317,231-2,045,586-17% Education 335,098,573 167,549,287 98,182,416 177,594,954-10,045,668-6% General Education & Instruction 335,098,573 167,549,287 98,182,416 177,594,954-10,045,668-6% Health 151,003,341 75,501,671 42,601,203 72,135,444 3,366,227 4% Health 151,003,341 75,501,671 42,601,203 72,135,444 3,366,227 4% Infrastructure 0 0 0 0 0 No Natural Resources & Rural 210,058,380 105,029,190 64,841,356 113,929,421-8,900,231-8% Agriculture & Forestry 36,310,750 18,155,375 3,181,650 5,630,550 12,524,825 69% Livestock & Fisheries 6,710,500 3,355,250 1,369,470 2,333,928 1,021,322 30% Wildlife Conservation 167,037,130 83,518,565 60,290,236 105,964,943-22,446,378-27% Public Administration 580,128 290,064 193,384 338,422-48,358-17% Employees Justice Chamber 580,128 290,064 193,384 338,422-48,358-17% Rule of Law 782,887,896 391,443,948 255,920,124 429,055,330-37,611,382-10% Bureau of Community Security & Small Arms 442,400 221,200 0 0 221,200 100% Fire Brigade 83,513,552 41,756,776 28,557,152 51,396,679-9,639,903-23% Police Service 431,705,624 215,852,812 138,287,539 222,558,253-6,705,441-3% Prisons Service 267,226,320 133,613,160 89,075,433 155,100,398-21,487,238-16% Security 5,041,464 2,520,732 500,000 920,122 1,600,610 63% Disarmament, Demobilization & Reintegration 5,041,464 2,520,732 500,000 920,122 1,600,610 63% Social and Humanitarian Affairs 0 0 0 0 0 No Transfers 954,674,169 477,337,085 288,708,489 506,786,163-29,449,079-6% Abyei Block Transfers 28,000,000 14,000,000 0 0 14,000,000 100% Block Transfers 624,966,669 312,483,335 225,777,147 405,996,533-93,513,199-30% County Block 49,999,998 24,999,999 16,666,664 29,166,662-4,166,663-17% County Development Grants 144,307,502 72,153,751 0 0 72,153,751 100% STAG Transfers 107,400,000 53,700,000 46,264,678 71,622,968-17,922,968-33% Contingencies, Arrears and Interest 0 0 0 0 0 No Total (Government Funds) 2,466,181,531 1,233,090,766 759,128,093 1,315,077,087-81,986,322-7% 17

Appendix 5: Spending on Capital by Sector & Agency Sector/Agency Annual Q2 Actual actual % of Accountability 5,000,000 2,500,000 0 0 Difference 2,500,000 100% Anti-Corruption Commission 2,000,000 1,000,000 0 0 1,000,000 100% Audit Chamber 3,000,000 1,500,000 0 0 1,500,000 100% Economic Functions 62,000,000 31,000,000 0 0 31,000,000 100% Electricity & Dams 48,000,000 24,000,000 0 0 24,000,000 100% Nat Bureau Standards 5,000,000 2,500,000 0 0 2,500,000 100% Information & Broadcasting 4,000,000 2,000,000 0 0 2,000,000 100% Irrigation & Water Resources 5,000,000 2,500,000 0 0 2,500,000 100% Education 0 0 0 0 0No Health 2,000,000 1,000,000 0 0 1,000,000 100% Drug and Food Control Authority 2,000,000 1,000,000 0 0 1,000,000 100% Infrastructure 121,000,000 60,500,000 18,265,398 77,530,122-17,030,122-28% Housing & Physical Planning 5,000,000 2,500,000 0 0 2,500,000 100% Roads & Bridges 90,000,000 45,000,000 19,825,840 47,822,284-2,822,284-6% Transport 26,000,000 13,000,000-1,560,442 29,707,838-16,707,838-129% Natural Resources & Rural 7,400,000 3,700,000 23,280 23,280 3,676,720 99% Environment and Sustainable Development 7,400,000 3,700,000 23,280 23,280 3,676,720 99% Public Administration 53,666,375 26,833,188 978,896 5,235,860 21,597,328 80% Foreign Affairs 3,000,000 1,500,000 355,350 355,350 1,144,650 76% National Legislative Assembly 17,716,375 8,858,188 0 0 8,858,188 100% Office of the President 32,950,000 16,475,000 623,546 4,880,510 11,594,490 70% Rule of Law 75,817,378 37,908,689 1,481,150 5,511,820 32,396,869 85% Fire Brigade 3,500,000 1,750,000 0 0 1,750,000 100% Interior Headquarters 24,300,000 12,150,000 0 0 12,150,000 100% Police Service 40,000,000 20,000,000 1,481,150 5,511,820 14,488,180 72% Prisons Service 8,017,378 4,008,689 0 0 4,008,689 100% Security 100,000,000 50,000,000 142,675,802 184,046,917-134,046,917-268% Defence 100,000,000 50,000,000 142,675,802 184,046,917-134,046,917-268% Social and Humanitarian Affairs 0 0 0 0 0No Transfers 0 0 0 0 0No Contingencies, Arrears and Interest 800,000,000 400,000,000 0 2,012,300 397,987,700 99% Arrears 800,000,000 400,000,000 0 2,012,300 397,987,700 99% Total (Government Funds) 1,226,883,753 613,441,877 163,424,526 274,360,299 339,081,578 55% 18

Appendix 6: Spending on Other Expenditures by Sector & Agency Sector/Agency Annual Q2 Actual actual Difference % of Accountability 0 0 0 0 0 No Economic Functions 0 0 74,055,212 74,055,212-74,055,212 No Education 0 0 0 0 0 No Health 0 0 0 0 0 No Infrastructure 0 0 0 0 0 No Natural Resources & Rural 0 0 0 0 0 No Public Administration 7,760,000 3,880,000 20,803,771 21,726,527-17,846,527-460% Office of the President 7,760,000 3,880,000 20,803,771 21,726,527-17,846,527-460% Rule of Law 0 0 0 0 0 No Security 0 0 0 0 0 No Social and Humanitarian Affairs 0 0 0 0 0 No Transfers 0 0 0 0 0 No Contingencies, Arrears and Interest 260,000,000 130,000,000 170,000,000 170,000,000-40,000,000-31% Interest 260,000,000 130,000,000 170,000,000 170,000,000-40,000,000-31% Total (Government Funds) 267,760,000 133,880,000 264,858,983 265,781,739-131,901,739-99% 19

Appendix 7: Disbursements against the externally financed projects recorded in the 2014/15 Project Title (Donor) Fund code Loan/ Grant GRSS Agency 2014/15 Exp. Disb. (SSP) Q1 Disb. (SSP) Q2 Disb. (SSP) H1 (%) Emergency Food Crisis Response (WB) 61301 Grant Agriculture 16,200,000 4,427,530 7,179,986 72% LGSDP (WB) 71101 Loan Public Serv. 39,530,000 0 8,802,468 22% LGSDP (MDTF) 61305 Grant Public Serv. 19,464,010 N/A N/A N/A Health Rapid Results Project (WB) - 6 Loan Health 15,508,570 0 0 0% Health Rapid Results Project (WB) 61303 Grant 7 Health 38,800,000 14,411,851 29,627,800 114% Private Sector Development (WB) 61302 Grant Trade 7,400,000 0 0 0% Rural Roads Project (WB) 61304 Grant Transport 36,300,000 5,485,037 9,584,455 42% Institutional Dev & Cap Building (WB) 71105 Loan Finance 7,400,000 1,468,500 475,593 26% Statistical Capacity Building Project (WB) Safety Nets and Skills Development (WB) 71106 Loan Statistics 2,400,000 587,400 295,377 37% 71104 Loan Agriculture 8,900,000 0 0 0% Airport (China Exim) 71201 Loan Transport 150,000,000 N/A N/A N/A Fula Rapids Hydropower Project (AfDB) 8 Fula Rapids Hydropower Project (Norway) 71301 Grant Elec. & Dams N/A - - - 61401 Grant Elec. & Dams 40,000,000 0 0 0% Regional Transport Project (WB) 71103 Loan Transport 48,400,000 0 1,770,295 4% Aid Information Management System (UNDP) Grant Finance 0 0 103,600 9 - Total 455,912,580 26,380,318 57,839,574 18% 6 A fund code is only available for the grant component of this project. 7 The grant component of this project comprises two separate grants P127187/TF12272 and P146413/IDAH9210 8 This project has not yet become effective and is more accurately referred to as Juba Power Distribution System. 9 This value remains subject to revision 20