This report scrutinizes the transfer of the 2% and 3% of net petroleum revenues to the petroleum producing states and communities. Using historical budget outturns, key informant interviews, and policy documents, we find that:
o The three percent (3%) share of net petroleum revenues has not been properly allocated and transferred to petroleum producing communities;
o The petroleum producing communities are owed a total of $305 million US dollars;
o The two percent (2%) share of net petroleum revenues has been improperly allocated and transferred to the producing states;
o The subnational institutions responsible for the implementation of the three percent (3%) share of net petroleum revenues have barely been established as required by the Petroleum Revenue Management Act, 2013; and
o Key information about the 2% & 3% share for producing states and communities does not publicly get disclosed in accordance with the Petroleum Act, 2012, Petroleum Revenue Management Act, 2013 and other applicable laws in South Sudan.