“ There shall be established a Southern Sudan Reconstruction and Development Fund to solicit, raise and collect funds from domestic and international donors and disburse such funds for the reconstruction, rehabilitation and construction of the infrastructure of Southern Sudan, for the resettlement and reintegration of internally and externally displaced persons, and to address past imbalances in regional development and infrastructure. ”

“ An Oil Revenue Stabilization Account shall be established from government oil net revenue derived from actual export sales above an agreed benchmark price. The benchmark price will be established annually as part of the national budget. ”

“ All taxes and duties set out in this Constitution shall be regulated by law to ensure coordination, fairness, equity, transparency and to avoid excessive tax burden on the citizens, private sector and investors. ”

“ The Government of Southern Sudan and the states may borrow money from foreign sources based on their respective credit worthiness.
(4) Foreign borrowing by all sub-national levels of government shall be in a manner that does not undermine national macroeconomic policies and shall be consistent with the objective of maintaining external financial viability. All foreign borrowing transactions of sub-national levels of government shall conform to the Central Bank of Sudan specifications. ”

“ The President of the Republic, with the approval of a two-thirds majority of the National Assembly shall appoint the National Auditor General from qualified professionals, who shall head the National Audit Chamber and shall take oath before the President of the Republic. ”

“ All levels of government shall institute a process to progressively develop and amend the relevant laws to incorporate customary laws, practices, local heritage and international trends and practices.
National Land Commission 187 (1) Without prejudice to the jurisdiction of the courts, there shall be established a National Land Commission that shall have the following functions:
(a) arbitrate between willing contending parties on claims over land,
(b) entertain claims, at its discretion, in respect of land, be they against the relevant government or other parties interested in the land. ”

“ A Fiscal and Financial Allocation and Monitoring Commission shall be established, to ensure transparency and fairness both in regard to the allocation of nationally collected funds to the Government of Southern Sudan and the states. ”

“ There shall be a fair and equitable division of government assets. An asset shall in the first instance be allocated to the level of government responsible for the function in respect of which the asset is related. ”

“ All levels of government shall comply with generally accepted accounting procedures, standards and fiscal accountability to ensure that public funds are allocated and expended according to the budget of such level of government. ”

“ Persons whose rights have been violated by existing oil contracts shall be entitled to compensation. Upon establishment of these violations through due legal process, the parties to the oil contracts shall be liable to compensate the affected persons to the extent of the damage caused. ”

“ Oil delivered to the local refinery shall be valued at the average Free on Board export prices during the last calendar month in which there was an export sale less the charges that would have been incurred to deliver the oil to any export destination including pipeline and management charges. ”