Problems of Implementation of Personnel Budget in the Sudan Special Reference to Southern States;

Abstract

This study concerns, the Problems of Implementation of Personnel Budget in the Southern States, A Case-Study, Upper Nile State during the period (1999-2003). This study is a case study type, its main aim is to identify problems which hinder the implementation of the Personnel Budget in the Southern States. The data collection was basically on secondary data obtained from the Budget Documents, Nominal Rolls and Annual Reports from the State Council of Ministers, Ministry of Finance and the Department of Civil Service, Upper Nile State. The primary data was obtained from discussions held with some senior Finance and Civil Service Officials who were selected using purposive sampling. This study consists of Four Chapters, besides an Introduction. Chapter one deals with the theoretical framework, i.e., the Concept of Budget and different Budgeting Systems according to Regional and World experiences. Chapter two is about the budgeting system in the Sudan. Chapter three concerns, the Personnel Budget in Upper Nile State during 1999-2003. Chapter four deals with the Discussion of Results, the Summary, Conclusion and Recommenda-tions. The findings of this study proved that the Southern States do not implement their approved budgets accordingly due to many problems, summarized as, insufficiency of the Central Government grants, inefficiency of local revenues, un rational spending and the War. This situation has created a wage gap between the Southern States and the Northern States. Several recommendations are made, but most vitally, that; the Central Government formulates an appropriate mechanism for providing grants to the States, by considering the size, the population density and the volume of existing local revenues. In addition to that, the Southern States be encouraged and supported to raise their local resources by emphasizing on productive sectors