states legislations.

The accounting procedures, standards and fiscal

accountability are regulated by many other laws and regulations like the
Procurement Act of 2010. In 2011 a new Act on combating money laundering
and financing terrorism was adopted to supplement the 2004 Act. A general
committee comprises all related state departments has been established to
oversee the general implementation of the act. A technical financial unit was
also established to closely monitor the adherence of banks and other financial
institutions to the preventive and precautionary measures as illustrated by
international cooperation directives.

4.5 Effective service delivery Public Financial

Management
78. The provision of public services that meet the social and economic
development needs of the population is the principal goal of public financial
management and an important dimension of good governance and the
legitimacy of government. The services that the government provides in many
areas infrastructure, human development, social protection, are crucial for the
economic growth and poverty reduction that Sudan is seeking, The Government
has a fiduciary responsibility to use public funds efficiently and effectively to
provide public services, hence the importance of the strong and institutional and
technical capacity for public financial management. The key institutions
include:

• A policy framework that guides public resource allocation: This

would include a long-term vision such as that embedded in the Sudan's 25
year development plan, a medium-term planning framework, such as the
5 year plan, and short-term policy documents like an annual budget
framework paper. A necessary ingredient of these policy documents is
that they reflect the aspirations and priorities e of the population,
evidenced the wide participation of the civil society including the private
sector in the preparation of the documents. Sudan is not strong on
participation of the civil society in government decisions. The PRSP
process presents an opportunity for participation in the elaboration of
public policy and plans documents.

• Institutions for budget management: The Government needs strong

institutions and technical capacity for planning and budgeting, budget
execution (financial controls, procurement, monitoring and reporting,
cash and treasury management, accounting and auditing); monitoring and
evaluation and oversight. Results orientation, participation, transparency
and accountability are key principles that should be embedded in these
 budget institutions at all levels of government. Capacities are generally
weak, particularly at sub-national levels of government, hence the
necessity for sustained capacity reinforcement efforts.

• Linking policy and budgets: Planning and budgeting instruments that

can link policies with budgets foster the achievement of policy objectives
through the budget process. The traditional annual budget process has
been found unsuitable for such linkages; rather a multi-year medium-term
planning and budgeting processes have been advocated for linking policy
and budgets". Many developed and developing countries have adopted
the multi-year budgeting approach. It has been proposed to Sudan but it
has not yet been adopted. In any case, in the absence of a detailed
medium-term development policy framework, a medium-term planning
and budgeting framework will be premature. Now, with the interim PRSP
1

1
4 Most common approach is the well-known Medium-Term Expenditure
Framework (MTEF)