The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) PFM and accountability to support service delivery PforR (P157507) SOUTH ASIA | Pakistan | Governance Global Practice | Requesting Unit: SACPK | Responsible Unit: GGOAP IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Akmal Minallah, Michael Graeme Osborne Seq No: 2 | ARCHIVED on 05-Feb-2019 | ISR35630 | Created by: Akmal Minallah on 20-Dec-2018 | Modified by: Akmal Minallah on 05-Feb-2019 Program Development Objectives Program Development Objective (from Program Appraisal Document) The project development objective (PDO) is to improve public financial management and procurement systems for better management and accountability in service delivery for health and education sectors. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions .Key Result Area 1: Strengthening the legal framework and internal management systems in line ministries and service delivery units. (US$70 million) 1. DLR 1.1 National Assembly of the Recipient approves the Federal Consolidated Fund and Public Accounts (Maintenance and Operations) Act. (US $ 20 million); The mission wishes to commend the Government of Pakistan on the substantive work in preparing a draft PFM Law, which addresses key gaps in the current regulatory framework. The draft law is in the process of inter-governmental consultation and is expected to be submitted to the National Assembly within the first half of 2019. The mission was informed that the current version of the draft incorporated most of the Bank’s recent comments. These include strengthened provisions on banking arrangements limiting government accounts in commercial banks to zero-balance accounts and the requirement for assignment accounts to be established as TSA sub-accounts rather than accounts in commercial banks. On the other hand, the mission noted that the draft law limits supplemental grants to 5% of budgeted revenues. The MoF noted that incorporating a contingency of 3% in the budget was not deemed feasible due to the tight fiscal space for expenditure allocations. The mission also commends the MoF on the provision requiring the establishment of a Fiscal Council of experts to oversee fiscal policy and PFM practices and advise the Government on improving them. 2. DLR .1.2 Auditor General of Pakistan (AGP) in accordance with Article 170 of the Pakistan Constitution 1973, notifies a standardized expenditure control procedure for online bill submission. (US$10m): The standardized expenditure control procedure prepared by the CGA, needs further updating to cater for seamless implementation of e-procurement and e-payment systems. This activity can be completed and required evidence to support the verification of this result will need to be prepared and made available for the TPV before the end of February 2019. 3. DLR 2.2: The Recipient’s Ministry of Finance adopts accounting framework for daily consolidation of all government cash balances as part of the TSA. (prior result) (US$10m): The mission is pleased to note that the MoF is working closely with the State Bank to link the IFMIS with the State Bank’s RTGS clearance system to enable the daily consolidation of government cash balances in the TSA, including those held by government entities in commercial bank accounts. The large number of accounts concerned is to be reduced, as current and savings accounts belonging to government entities will be closed with the balances transferred to the TSA. The mission noted the State Bank’s point that funds held in term accounts, which account for some 80 percent of deposits, may not be withdrawn until they reach maturity, but balances will be monitored through the RTGS and reported to the MoF. This will limit the amount of funds to be transferred to the TSA in the short term, but it will allow the banks to adjust to the gradual withdrawal of government deposits. The MoF and the SBP are also working on the establishment of zero-balance accounts needed to conduct financial transactions with the public whose balances will be swept into the TSA at the end of each day.The Bank team will be happy to provide technical support to the MoF on developing the cash management policy based on international good practices and a sequenced approach to prioritize immediate priorities (e.g., reducing reliance on short-term debt), while developing the institutional capacity for the gradual implementation of more sophisticated practices. The MoF is currently reviewing the list of autonomous and self-accounting entities to determine which ones should be brought into the TSA and required to implement IPSAS. The MoF noted the substantial benefits of 2/5/2019 Page 1 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) introducing systematic cash management, including reducing the Government’s reliance on short-term domestic debt to finance budget expenditure. The Bank team supported the idea of the MoF of using the cash brought into the TSA to retire short-term debt. The Bank and the MoF agreed on the importance of cash forecasting based on regular cash plans from budget entities with large development budgets and forecasts of revenue receipts from the Federal Board of Revenue. The registration of commitments in the IFMIS will enable better-informed decisions on issuance of short-term debt and investment of idle cash balances. Key Result Area 2: Improved Procurement Performance (US$ 50 million) 1. DLR 3.2: Publication of mandatory standard bidding documents for goods and request for proposal for consultancy services and contracts for specialized procurements, e.g., ICT, pharmaceuticals, framework contracts (US $ 10 million).; PPRA has notified a PMU to deliver on the two DLRs relating to PPRA. The PMU is to comprise external consultants for technical input, NITB, PPRA M&E, PPRA Director IT. It was agreed that an MOU would be agreed between PPRA and NITB to formalize their role and responsibilities. PPRA have identified a suit of 38 Standard bidding documents that they believe need to be developed/ updated, in part to be ready for the e-procurement system. It was strongly suggested that these SPDs be prioritized to cover the Goods, consulting services, contracts for specialized procurements, e.g., ICT, pharmaceuticals, framework contracts SPDs required to meet DLR3.2. It was also suggested to EAD and Finance focal point that key expert resource be recruited to assist with the task and consultation on the documents especially specialized documents such as for works, ICT etc. E-procurement scope and bidding documents for system development are to be developed by NITB with oversight from the PMU. This is expected to provide the necessary technical input and speed up the procurement preparation since NITB have done this task before and were involved in the development of the National e-procurement strategy. NITB have been interim assessed by the World Bank and this is a reasonable course of action. NITB involvement is expected to start in early January. PPRA are conducting a parallel review of their Rules to ensure there is allowance for e-procurement in their rules and regulations. There is a presentation to the Parliamentary Council in two weeks to outline the scope of proposed rule changes. It is proposed by PPRA that these changes will be made through Regulations to speed their approval process. Key Result Area 3: Payroll and Pension Payment System (US$60 million) 1. DLR 4.1 & 4.1; Completion of Mapping of DDO codes to unique primary schools and basic health units in pilot districts (US $ 10 million); The exercise is being undertaken in Districts of Islamabad and Muzaffarabad. The standardization of sanctioned position codes between the budget and payroll in pilot districts should also be completed by March 15th, 2019. 2. DLR 5.1; 50% of Pensioners, disaggregated by gender, authenticated against NADRA computerized National ID Card, paid through the direct credit scheme no later than the following pension payment cycle after retirement: This DLR is on tract. more than 50% of pensioners have converted to Direct Credit Scheme. To meet the DLI, CGA, should finalize arrangements with NADRA and the National Bank for biometric verification of these pensioners. This activity is also expected to be completed by March 15th, 2018. Key Result Area 4: External audit legislative scrutiny and social accountability (US$70 million) 1.DLR 6.1: AMIS Competency Wing established, and audit and PAC staff trained (US $ 10 million) AGP has decided to procure off the shelf software for AMIS. ACL licenses for Audit Competency Center are already procured. Bank supports this approach, as off the shelf software shall ensure implementation of international standards and implementation of AMIS can be better supported. Position of DG MIS is created, and a team of qualified staff is placed in the new assignment. The DG MIS reports to the Deputy Auditor General (Specialized Audit). AGP is in the process of assessing the scope of Citizen Participatory Audit. While the procurement of software for AMIS will stake some time, it is recommended that the audit competency center should be made operational as ACL software is already procured. The mission also held meetings with representatives from Association of Chartered Certified Accountants. The team has held discussions with the rector of Audit and Accounts Academy and the DG HR. Mission supports collaboration among AGP, PIPFA and ACCA for upgrading the course delivery at AAA to enable the officials get professional certification in accountancy. 2. DLR 7.1: Submission of an action plan, which includes the Fiscal Transparency theme, by the Recipient to the Open Government Partnership (US $ 10 million). After a period of inactivity on open government for more than six months, the present government, which has prioritized citizen engagement has re-initiated the process of collaborating with Open Government Partnership. Joint Secretary Budget is nominated as a focal person to coordinate on updating the Action Plan for open government. Open Data Readiness Assessment is being progressed using separate trust fund resource and will assist with the development of the appropriate data standard for the e-procurement data set. World Bank is in the process of engaging resource for this task and the work is due to start in early January. The PPRA should collaborate with JS Budget to ensure the PAP requirement for a readiness assessment is also completed as part of this work. In a related development, the Prime Minister Office has launched a portal that can be used nationwide to log citizen complaints. Key Result Area 5: Performance Based Grants (US$80 million) 1. DLR 8.2: Establishment and approval of an incentive system by the FCC to improve fiscal performance and service delivery in selected areas. (US$10m) The mission noted that the federal government is engaged in consultation with the provinces to encourage them to develop their own PFM laws reflecting the main principles of the federal law to ensure the continued coherence of the country’s PFM system. In this regard, it is also important to note that the federal government has already started working on revising the Treasury rules and the New Accounting Manual, which will need to be incorporate amendments required for the timely and consistent implementation of the PFM Law. A budget manual, a TSA accounting manual, and an Internal Audit charter are also to be developed. Project management 1.Institutional arrangements have substantially improved. Secretary Finance is overall in charge of the program and since the last three months, the secretary chairs weekly review meeting to assess implementation of the program. Because of this pro-active engagement, many activities which were stalled during the transition period have now picked up momentum. A proactive project management team led by JS Budget is engaged who regularly coordinates with all stake-holders. PMU is being established at the PPRA. The position of DG MIS is created at the AGP and steering committee is nominated to steer the activities related to AMIS. 2/5/2019 Page 2 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) 2. .The mission noted the CGA’s concern about the financial uncertainty and attrition among consultants supporting the operation of the IFMIS. The mission supports the CGA’s idea of hiring IT specialists working on IFMIS maintenance as contractual staff under the government’s market-based pay-scale to improve retention. The Bank team considers the interest from provincial governments in expanding their use of IFMIS functionalities as a positive development, while noting resource constraints that limit the CGA’s ability to field more staff in the provinces. The Bank therefore wishes to underscore the need for the federal government and the provinces to agree on a sustainable financing model for IFMIS. Such a solution could involve establishing a dedicated subordinated entity under the MoF/CGA, with institutional arrangements for shared federal-provincial oversight and financing (e.g. through a supervisory Board, Service-Level Agreements). Such a solution could be discussed by the Ministers of Finance in the recently established Fiscal Coordination Committee, which covers PFM issues. The Bank also wishes to encourage the CGA to explore options for strengthening the IFMIS datacenter, including by making use of available datacenter capacity of other government entities. The Bank team is ready to provide technical support for evaluating relevant options. Other matters Pakistan Post Office Department: Pakistan Post Office has prepared a detailed workplan to implement ERP system in the department. Improvement in PPOD shall directly benefit the outcome of the PforR program. The management of PPOD aims to convert the department from subsidy receiving to revenue earning department for the government of Pakistan. Implementation of ERP shall contribute to credible reconciliation, improvement in pension payment system and better service delivery. The mission strongly supports this activity and shall explore the role of the bank in supporting the Government of Pakistan in this area. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P157507 IDA-61700 Effective USD 400.00 400.00 0.00 80.00 320.00 20% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P157507 IDA-61700 Effective 19-Dec-2017 29-Dec-2017 29-Dec-2017 30-Nov-2021 30-Nov-2021 Program Action Plan Action Description Complete third surveillance audit for ISO 27001:2013 Information Security Management Services Certification. Source DLI# Responsibility Timing Timing Value Status CGA Due Date 29-Mar-2019 Revised Date Completion Measurement ISO 27001 cycle initiated in 2014 was completed in 2017. For the next cycle ToRs for hiring of firm has been Comments developed by DG MIS and procurement process will be initiated by February 2019. Action Description Undertake Open Data Readiness Assessment and adopt an implementation plan. Source DLI# Responsibility Timing Timing Value Status PPRA Due Date 28-Feb-2019 In Progress 2/5/2019 Page 3 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Completion Measurement Comments Data Readiness Assessment is being carried out with the help of PPRA. Undertake pension sustainability analysis: pension liabilities to be informed by sound actuarial analysis, coupled with Action Description a system in place for funding these liabilities. Source DLI# Responsibility Timing Timing Value Status Auditor General of Due Date 31-May-2019 Revised Date Pakistan Completion Measurement Comments Internal Assessment was carried out by MoF, however mission has advised to hire an actuarial firm for the purpose. Sustaining activities for collaborative leadership, change management, and strategic communication, including media Action Description outreach to citizens presenting the benefits of the reform program and seeking feedback for course correction. Source DLI# Responsibility Timing Timing Value Status Ministry of Finance. Due Date 30-Jun-2018 Completed Completion Measurement Comments Action Description PPRAs to ascertain KPIs and baselines to monitor the reform progress. Source DLI# Responsibility Timing Timing Value Status Public Procurement Recurrent Semi-Annually Completed Regulatory Authority Completion Measurement Comments KPI are included in the Budget Estimates for Service Delivery 2016-19. A robust grievance redress mechanism in place improving upon the current practices, and available to each ministry, Action Description vendors, contractors and pensioners Source DLI# Responsibility Timing Timing Value Status CGA, AGP, PPRA, Due Date 30-Jun-2018 Completed MoF 2/5/2019 Page 4 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Completion Measurement Government has established a robust grievance redress mechanism. This activity is led by the Prime Minister Comments Secretariat. A citizen portal is developed which logs all complaints and resolution of complaints is closely monitored. A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data Source DLI# Responsibility Timing Timing Value Status AGP Due Date 28-Feb-2019 Revised Date Completion Measurement Comments Guideline for Citizen Participatory Audits are being prepared A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data Source DLI# Responsibility Timing Timing Value Status AGP Due Date 28-Feb-2019 Revised Date Completion Measurement Comments Guideline for Citizen Participatory Audits are being prepared Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Substantial Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Sustainability Moderate Moderate Moderate Fiduciary Substantial Substantial Substantial Environment and Social Moderate Low Low Stakeholders Substantial Substantial Substantial Other Moderate Moderate Moderate 2/5/2019 Page 5 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Strengthening the legal framework and internal management systems in line ministries and SDUs IN00658381 ►Reduction of variance in functional expenditure composition for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Health - 43%; Health - 43%;Education - Health - 43%;Education Value Education - 30% 5% 30% - 30% Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Draft PFM law is prepared which aims at improving the budget credibility by steam lining the process of supplementary grants and virements by strengthening the role of the parliament. The variance figures for Comments fiscal year 2017-18 shall be updated in March 2019 when the audited financial statements are available. IN00658385 ►Reduction in cash held outside the Recipient’s Treasury Single Account (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target AGP has completed the Value 0.00 0.00 15% Survey Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 AGP Survey has identified bank accounts held outside the TSA. Findings of the survey was shared with the Fiscal Coordination Committee meeting held in November 2018. FCC has nominated a sub-committee Comments which is preparing a policy brief for establishing zero-balance accounts. the policy paper shall be presented in the next meeting of FCC. Improved procurement performance IN00658382 ►Percentage of vendor contracts processed through the Recipient’s e-procurement system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target PPRA board has Value 0.00 approved changes to the 0.00 90.00 set of rules Date 16-Jan-2017 06-Jun-2018 06-Jun-2018 18-Jan-2021 PMU has been notified. Comments External audit, legislative scrutiny, and social accountability. IN00658383 ►Percentage of audit recommendations processed through the Audit Management Information System. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/5/2019 Page 6 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Position of DG IT created Value AMIS does not exist AMIS does not exist 80% in the office of AGP Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Comparative analysis of customized and off the shelf software was undertaken. On the basis of analysis, AGP has approved procurement of off the shelf software. bidding documents are prepared and ready for Comments initiating the procurement process. Performance-based grant IN00658384 ►Percentage of fiscal performance and service delivery indicators met by the provinces (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Criterion for On recommendation of Performance Grant Value 0% CCI, a fiscal coordination developed and will be 75% committee is notified submitted for approval by the FCC Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Criterion for performance grant developed and shall be submitted in the next meeting of FCC Comments Intermediate Results Indicators by Results Areas Strengthening legal framework and internal management systems in line ministries,service delivery IN00658386 ►Notification of revised New Accounting Model (NAM 2.0): Accounting Policies and Procedures Manual; C (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No ToR for a firm prepared No Yes Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 CGA has carried out GAP analysis which shall provide information for updating the NAM. ToRs for the firm Comments are approved by the FD. The bidding process should be completed by 31st March 2019 IN00658390 ►Internal Audit arrangements modernized in health and education departments. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 PFM law is submitted to the minister for finance for approval. The law shall also cover guidelines for internal Comments audit arrangement, role of CFAO and Financial Advisors. IN00658394 ►Improve the timeliness of comprehensive financial and nonfinancial reporting by linkage or interface (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 6.00 6.00 2.00 2/5/2019 Page 7 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Linkages have been established with FBR, CDNS, Pak PWD, and SBP, whereas linkages with EAD, MAG and Pakistan Post are in process. Through these linkages daily/weekly financial data is being pulled into the datawarehouse of MIS Directorate (FABS) for display on dashboard developed for decision-makers in Finance Division. Daily data on tax receipts is being pulled in through interface with database of FBR; weekly data on domestic debt is being captured from CDNS. A linkage has been established with Pak PWD through which daily expenditure data from its 58 formations is being captured. A link has also been developed with SBP Comments through which daily cash balance is being reported on the mentioned dashboard of Secretary FD. SAP terminals have been placed at PF/CF branches of FD and training imparted to staff, to enable timely capturing of direct releases by FD to SAEs, provinces. Once linkages with Pakistan Post , MAG and EAD are finalized, the dashboard will be able to report daily/weekly position on federal government's receipts, expenditures, domestic debt and external debt, thereby aiding in determining in-month fiscal deficit, and improved cash forecasting. IN00658397 ►Approved Cash Management Policy with accounting framework for daily consolidation of all government (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The policy is being discussed. In the meantime, in the budget bill a provision is added that all departments / Value No No Yes authorities which are allowed to retain surplus budget shall return the surplus funds to the federal government. Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 AGP survey has identified accounts held outside the TSA. The recommendations of the report was discussed in the FCC meeting held in December 2019. A sub committee of the FCC is nominated to prepare Comments a draft cash management policy in the next meeting of the FCC. SBP has upgraded the systems to support RTGS. Improved procurement performance IN00658389 ►Percentage of vendor claims for basic health units and schools paid at District Accounts Offices (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 CGA has developed guidelines for simplifying payment authorization procedures. Once the guidelines are approved the AGP, these shall be applied in spending units which have converted to e-procurement Comments systems. IN00658393 ►Bank reconciliation of all active government bank accounts in the TSA takes place at least weekly at (Weeks, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/5/2019 Page 8 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Value 8.00 8.00 8.00 1.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Comments IN00658396 ►Percent of budget derived from procurement plans in federal ministries and provincial departments (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 PMU is notified. first draft of standard bidding documents prepared. Comments IN00658399 ►Databases or records are maintained for contracts, including data on what has been procured, value o (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 75.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Comments IN00658400 ►E-procurement guidelines issued and Supplier Relations Management Module operational in health and e (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Comments IN00658401 ►Mandatory certification of procurement officers and procurement committee members in selected federal (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 80.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Comments External audit, legislative scrutiny, and social accountability IN00658387 ►PAC hearings on audit report on annual financial statements conducted in public, except for strictly (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 36.00 36.00 36.00 6.00 2/5/2019 Page 9 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 PAC was notified in December 2018 after a lapse of four months. The PAC sub-committees are formed to Comments expedite the back log of audit reports. IN00658391 ►Financial transactions of health and education function recorded in FABS audited through Computer Ai (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target IT center is being established and Value 0% 0% 80% additional ACL software are acquired Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 IT center established and ACL software acquired. Officials are re-trained in ACL. The percentage of funds Comments audited through ACL shall be calculated upon completion of the audit report. IN00658395 ►Citizen Portal set up to facilitate Citizen Participatory Audits, including fraud hotline for feedback (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Initial discussions held Value No between the AGP and No Yes Rural Support Network Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval Comments IN00658398 ►Citizen Participatory Audit reports that cover indicators in the ISDR published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 8.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval. Comments Performance-based grant IN00658388 ►Incentive system by the FCC to improve fiscal performance and service delivery in selected areas app (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 FCC is notified. the first meeting of FCC was held in December 2018. Draft paper for performance based Comments grants is prepared, which shall be submitted in the next meeting of the FCC. IN00658392 ►Innovative applications used to report and account for funds utilized. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/5/2019 Page 10 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Value 0.00 0.00 0.00 4.00 Date 16-Jan-2017 06-Jun-2018 25-Dec-2018 18-Jan-2021 Dashboard for the Secretary Finance is prepared. Comments Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Reduction of variance in functional expenditure composition for health and education to improve the reliability of the budget (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 1.5: Less than 10 percent variance in functional expenditure Draft Act discussed with composition for Health - 43%; Draft PFM law submitted stake-holders. In the light health and Value Education – 30% to the Finance Minister for of discussion, the draft is education as approval being finalized measured by variation between original approved budget and actual expenditures Date -- 15-Jan-2018 25-Dec-2018 -- Comments ►DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 Preliminary survey completed. Additional 753, 084 commercial bank requirement Based on the accounts with total balance communicated to MoF. In recommendations in the DLR 2.5: additional of the meantime, money bill survey report done by the 5 percent reduction Value PKR 1.584 trillion in introduced, which AGP, JS budget is in cash held outside Recipient’s cash requires all departments / preparing a draft Cash the TSA. authorities with surplus Management Framework. deposit to return to the federal government. Date -- 15-Jan-2018 25-Dec-2018 -- Comments ►DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 PPRA to establish baseline Notification approved by PMU for implementation DLR 3.4: 90 percent Value data based on selected the Secretary Finance. of e-procurement system of targeted methodology for assessing Requires endorsement set up procurement 2/5/2019 Page 11 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) procurement systems by members of the PPRA packages (whose indicators by March 2018. board, after which this contract amount is amendment will be more than PKR 5 formally notified. million for goods and services and more than PKR 50 million for works) processed through e-procurement for health and education sectors. ($5m) DLR 3.5: 50 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e-procurement for additional five selected procuring entities. ($5m) Date -- 15-Jan-2018 25-Dec-2018 -- First draft of standard bidding documents prepared and submitted to the finance department Comments ►DLI 4 Percentage of alignment of information and identification numbers for individual primary school teachers and health workers related to their place of work and salaries (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 Basic coding structure for tracking school specific budget utilization under respective spending DDOs is being developed and is expected to be DLR 4.5: 80 percent completed in 30 days. Mapping with NEMIS and of primary school This will then be shared Individual data in the OM IFMIS codes are being teachers and health with Field offices for their are not aligned with the developed for district workers tagged Value input and feedback. ones in the EMIS and Islamabad. This will be against unique Solution will then be HMIS. replicated at District primary schools and piloted in district Karak Muzzafarabad. basic health units in (KPD) and Thatta pilot districts. (Sindh). OM module is developed and piloted at district level in KP. This needs to be taken down to the Service Delivery Level. Date -- 15-Jan-2018 25-Dec-2018 -- 2/5/2019 Page 12 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Comments ►DLI 5 Percentage of pensioners, disaggregated by gender, authenticated against NADRA computerized national identity card, paid through the Direct Credit Scheme no later than the following pension payment cy (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 Meetings with NADRA More than 50% held. NADRA will send pensioners converted to plan and cost estimates DCS. DG MIS shall for NADRA DLR 5.4: 90% coordinate with National Value DCS paid 35% authentication of Bank to assess the extent pensioners. According to of bio-metric verification DG MIS, at the Federal carried out of the account level the DCS pensioners holders have crossed 50% mark. Date -- 15-Jan-2018 25-Dec-2018 -- Comments ►DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. (Outcome, 40,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 6.4: 80 percent of PAC recommendations for health and AGP has decided to Position of DG IT created education sectors procure off the shelf and a suitably qualified effectively followed- Value AMIS does not exist. software for AMIS. Bidding official of AGP is posted up and reports documents are in the as DG IT. published on an process of preparation. official website or by any other means easily accessible to the public Date -- 15-Jan-2018 25-Dec-2018 -- Comments ►DLI 7 Increased citizen access to key fiscal information on health and education. (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 This activity is delayed DLR 7.4: due to change of the ISDR for education Finance Minister. These National Action Plan is and health sectors Value FY 16/17 Budg decisions may be shifted developed but needs to be uploaded in Open to the new government updated Public Finance Data which takes over in Portal. August 2018. Date -- 15-Jan-2018 25-Dec-2018 -- 2/5/2019 Page 13 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Comments ►DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. (Outcome, 80,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 8.5: Innovation award provided from the Ministry of Finance First FCC meeting held of the Recipient to and draft indicators for the provincial No existing coordination performance grants governments for at Value FCC notified. mechanism prepared. These shall be least 35 percent up submitted for approval in to 70 percent of the next meeting of FCC fiscal performance and service delivery indicators met. Date -- 15-Jan-2018 25-Dec-2018 -- Comments 2/5/2019 Page 14 of 14