The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) PK Sindh Public Sector Management Reform Project (P145617) SOUTH ASIA | Pakistan | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2015 | Seq No: 9 | ARCHIVED on 25-Jun-2019 | ISR37346 | Implementing Agencies: Islamic Republic of Pakistan, Sindh Revenue Board, Economic Reform Unit, Finance Department Key Dates Key Project Dates Bank Approval Date: 28-Jan-2015 Effectiveness Date: 28-Apr-2015 Planned Mid Term Review Date: 13-Nov-2017 Actual Mid-Term Review Date: 13-Nov-2017 Original Closing Date: 31-Aug-2020 Revised Closing Date: 31-Aug-2020 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The development objective of the Project is to strengthen public sector performance in the Province of Sindh through improved revenue generation and expenditure management. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component 1: Results-based financing to provide an incentive for achieving eligible PSM reforms.:(Cost $40.00 M) Component 2: Technical Assistance (TA) to support capacity building and institutional strengthening associated with achievement of eligible PSM reforms.:(Cost $10.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions A World Bank (WB) team visited Karachi in May 27-29, 2019 to supervise the progress made by the Sindh Public Sector Management Reform Project (Loan IDA-55840-PK) since the last visit of December 2018. The WB team also took this opportunity to provide some recommendations to keep the good progress as well as address some issues affecting the project’s performance. In general, and based on the evidence presented and related discussions, the project shows a good implementation progress, especially for Component 1, the results-based financing activities. This has been also confirmed by the last Third-Party Verification (TVP) report of April 2019 where most disbursement-linked indicators (DLIs) and results indicators (RIs) for FY2017-18 have been achieved. The DLIs and RIs corresponding to FY2018-19 are on track and expected to be achieved by December 2019, prior to the third TPV and ahead of the project closing 6/25/2019 Page 1 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) date. The WB team, however, recommends the counterpart teams to follow up closely the pending DLIs and RIs especially the DLIs on (i) transparency in budget formulation, allocation and execution; (ii) enhanced SRB human resources capacity for administration; and (ii) debt management systems instituted. To do that in a systematic manner, the WB team encouraged the Project Implementation Unit, ERU, to continuing using the monitoring and evaluation (M&E) Cards to track the progress of activities and take any necessary action in advance in case unexpected delays arise. The ERU agreed to submit the M&E cards on monthly basis to the WB task team. In Component 2, the technical Assistance (TA) funds of the project which aims to support capacity building in selected public entities of the Government of Sindh (GoS), the progress made has been uneven. The TA funds allocated to ERU shows an execution rate of 65 percent while the TA funds for SRB only shows an execution rate of 24 percent at the time of the visit. On the latter, the WB team advised the SRB to speed up the utilization of the TA funds by targeting meaningful procurement processes such as the (i) the upgrade of the data center; and (ii) the acquisition of an Enterprise Resource Planning (ERP) solution which, if executed before of the project’s closing date, the execution rate could reach the 85 percent. The WB team understands that the completion of the indicated procurement processes is challenging because of the tight calendar and the complexity of the procurement processes themselves. The WB team recommended the SRB staff to plan and complete critical activities such as the completion of the bidding documents including the WB clearance. In addition, the WB team strongly recommended the Chairman SRB and his staff to interact with the Federal Board of Revenue (FBR) since they have recently completed a similar procurement process for upgrading the FBR data center. This learning exchange aims to share lessons learned by FBR that could be useful for SRB in mitigating any potential risk that could delay the SRB data center upgrade. In addition, the SRB and the WB team agreed formally on time lines and monthly progress reports to follow up closely the progress made by SRB. The task team also met with the Economic Affairs Division (EAD) in Islamabad on May 30, 2019 to debrief authorities on the mission’s findings and discuss next steps to keep the good project’s performance and address identified issues especially the low execution of the SRB TA funds. Finally, the WB Team communicated that the next supervision mission will be around December 2019. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- Substantial Substantial Macroeconomic -- Substantial Substantial Sector Strategies and Policies -- Moderate Moderate Technical Design of Project or Program -- Moderate Moderate Institutional Capacity for Implementation and Sustainability -- Substantial Substantial Fiduciary -- Substantial Substantial Environment and Social -- Low Low Stakeholders -- Substantial Substantial Other -- -- -- Overall -- Substantial Substantial Results PDO Indicators by Objectives / Outcomes Strengthen public sector performance through improved revenue generation and expenditure management IN00709216 6/25/2019 Page 2 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) ►Improved collection of Sales Tax on Services (STS) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.50 27.00 11.00 3.50 Date 30-Jun-2014 30-Jun-2017 19-Jun-2019 30-Jun-2019 This indicator measures cumulative growth in Sales Tax on Services (STS) receipts adjusted for inflation. The annual collection growth target is 3.5%. FY2014/15 (actual): PRK 49.4 billion (25% increase from baseline in nominal terms; 20.8% increase in real terms based on annual inflation of 3.6%). FY2015/16 (actual): PKR 61 billion (21.4% annual increase in real terms and 46.3% cumulative increase from FY2013/14 based on annual inflation of 2% for FY2015/16). FY2016/17: PKR 78.63 billion (27.6% annual increase)-- total STS revenue exceed PKR 75 billion in Comments: FY2016/17, which means that the final target for this indicator (47% real increase from the baseline at the end of the project) is surpassed. FY2017/18: PKR 100 billion (27.17% annual increase) FY2018/19: (in progress) PKR 110 billion (forecast) (11% annual increase) Based on the forecast provided and the current revenue collection, this target is expected to be achieved by the end of the FY. IN00709217 ►Transparency in budget formulation, allocation and execution (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target According to the TPV report, targets for year 1, 2, 3 and 4 have already been achieved. For year 5 (FY18-19) (i) Achieved. BSP According to the TPV (2019-22) has been report, targets for year 1, approved by the 2 and 3 have already Provincial Cabinet been achieved: during meeting held on FD has: (i) submitted FD has: i) Submitted to 25.04.2019. The to the Cabinet the a) Budget Strategy Paper the Cabinet the Budget approved BSP has Budget Strategy Paper not prepared Strategy Paper for been uploaded on the for FY2019/20; and (ii) b) One quarterly report FY2017/18; and ii) website of Finance submitted all four (4) Value submitted to the Submitted all four (4) Department. The BSP budget execution Provincial Assembly quarterly budget has also been shared reports for FY2018/19 execution reports for with Standing to the Provincial FY2016/17 to the Committee on Finance Assembly and Provincial Assembly, and for its review. published them on published them on FD's (ii) In progress. The FD's website. Website within 60 days of three quarterly Budget the end of each quarter. Execution Reports, have already been updated on website of Finance Department. The remaining BER will be uploaded on Finance Department website after the end of FY 2018-19. Date 30-Jun-2014 20-Jun-2018 19-Jun-2019 30-Jun-2019 Comments: Targets for this indicator have been consistently achieved in FY14-15, FY15-16, FY16-17, and FY17-18. For FY18-19, the activities are on track and it is expected that the last sub-activity and the target will be reached after the end of the current FY. 6/25/2019 Page 3 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Intermediate Results Indicators by Components Component 1: Results-based financing to provide an incentive for achieving eligible PSM reforms. IN00709218 ►Approval and initial implementation of Sindh Tax Revenue Mobilization Reform Plan (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target (i) FD has publicly disclosed the Sindh Sindh Tax Revenue Sindh Tax Revenue Tax Revenue Tax Reform Plan Mobilization Plan has Mobilization Plan has Mobilization Reform approved in Feb 2014; been disclosed. FY 16- been disclosed. FY 16- Value Plan. 2012-13 STS collection 17. Target is already met. 17. Target is already (ii) SRB’s collection of is PKR 34 billion. No more targets for the met. No more targets STS for FY2013/14 following years for the following years reached PKR 39.43 billion. Date 30-Jun-2014 06-Oct-2017 06-Oct-2017 31-Aug-2020 The target is already met. There are no additional targets under this indicator for the following years. Comments: IN00709219 ►Enhanced SRB human resources capacity for administration (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value Staffing and Value Staffing and training plan is under training plan is under development development Targets for this Targets for indicator were revised this indicator were during the restructuring. revised during the Status for this indicator restructuring. will be evaluated in the For 2016-17 (year 3): next ISR According to (i) the Revised Staffing GoS, for 2016-17 (year Plan has been 3): approved; (i) the Revised Staffing (ii) achieved Plan has been approved; (ii) 60% of hiring is For 2017-18 (year 4): SRB has approved a achieved (target is 75%: achieved revised staffing plan as Staffing and training plan Value 112). 10 Auditors have (i) 85% of the staff has per the is under development accepted the offer of been hired and trained recommendation of the employment. Hiring of 32 (target was 80%: 120); third-party review. SSTOs is underway. The (ii) TPV conducted in process involved 210 April 2019. applicants and interviews of 110 qualified For 2018-19 (year 5): candidates. For FY17-18, the targets have been For 2017-18 (year 4): achieved. (i) Only 60% of hiring has been completed so far For FY18-19: In (target is 80%: 120); progress. The process (ii) TPV to be conducted of approving the in February-March 2019. revised staffing plan is expected to be 6/25/2019 Page 4 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) For 2018-19 (year 5): completed by June 30, approval of a revised 2019. staffing plan as per the recommendation of the third-party review will be dependent on the TPV process to be conducted in Feb-Mar 2019. Date 30-Jun-2014 06-Oct-2017 19-Jun-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. For FY17-18, the targets have been achieved. Comments: For FY18-19: In progress. The process of approving the revised staffing plan is expected to be completed by by June 30, 2019. IN00709220 ►Increased automation of SRB systems (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target For Year 4 (FY2017-18): The target of issuing 2017-18: (i) Achieved, notices to at least 90% of (ii) Achieved, (iii) non-compliant taxpayers Achieved, (iv) In SRB has issued all Zero automated notices; has been achieved. process: a new follow notices to at least 90% Unique taxpayer The achievement of the up automation plan will of non-compliant Value identification system other targets depends on be approved by 20th registered taxpayers in does not exist; No third the validation and June, 2019. FY2018/19 through party linkages. feedback from the TPV, automated systems. which is expected to be 2018-19: In process conducted in Feb-Mar 2019. Date 30-Jun-2014 07-Dec-2017 19-Jun-2019 30-Jun-2019 2017-18: (i) Achieved, (ii) Achieved, (iii) Achieved, (iv) In process: Follow up automation plan will be approved by 20th June, 2019. Comments: 2018-19: In process IN00709221 ►Increased tax base (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 4,800.00 380.00 304.00 25.00 Date 30-Jun-2014 20-Jun-2018 19-Jun-2019 30-Jun-2019 Comments: This indicator is on track and performing well and overall, the indicator has significantly exceeded its original targets. This indicator is measured as the cumulative % increase from the baseline of FY2013/14. (4,800 which is the actual number of taxpayers). As of today, FY 2018-19, according to the targeted values number of taxpayer should be 9,563 (i.e. 25% increase from previous year tax base). As per information provided by SRB, it has reached to 29,109 registered taxpayers, as of May 28, 2019 (which is a 304% increase) FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 Target: 5,040 (5% Target: 5,544 (10% Target: 6,376 (15% Target: 7,650 (20% Target: 9,563 (25% increase from increase from increase from previous increase from previous increase from previou previous year tax previous year tax year tax base) year tax base) year tax base) base) base) 6/25/2019 Page 5 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Actual: 15,919 Actual: 11,234 Actual: 20,906 (actual Actual: 29,109 (as of (actual percentage Actual: 24,246 (actual (actual percentage percentage increase May 28, 2019) (actual increase was percentage increase was increase was 234%) was 377%) percentage increase 315%) 380%) was 304%) *Source: Draft TPV *Source: Draft TPV *Source: Draft TPV *Source: SRB Report Report *Source SRB Report IN00709222 ►Risk based audits of taxpayers implemented (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2017-18: (i), (ii) & (iii) Achieved. Total 92 units selected For Year 4 (2017-18), in FY17-18 and SRB has: (i) selected notices for audit audit cases according to intimation / production the risk-based criteria; (ii) of record issued & (iii) for the cases accordingly. selected, notices for audit 2018-19: (i), (ii) and SRB has: (i) issued intimation/production of (iii) achieved. (iv) is in and communicated record have been issued progress audit observations to accordingly. (i) Cases selected = 92 the concerned Record examine & taxpayers; (ii) finalized For Year 5 (2018-19), audit observation the audits initiated in activities are still in Communicated to the FY2017/18; (iii) process: For the (i) cases Taxpayer= 78 initiated assessment selected, (ii) audit record (ii) Audit cases (by SRB Operations has been examined & finalized = 92 (80 Wing) under the Value System Absent observations (Rs. 764.6 cases are completed relevant provisions of million) have been issued and 12 are under the law; (iv) selected in 29 cases; (iii) Audit litigation status) audit cases according cases were finalized and Cases in litigation to revised risk-based Contravention Reports (wherein SHC grant criteria updated were issued and sent to stay against audit according to the Operations (6 with an proceedings)=12 feedback obtained amount of Rs. 167.5 (iii) Contravention from the completed million). All Reports (CRs) issued audit cases initiated in Contraventions are & sent to Ops. = 41 FY2017/18. currently under Contravention Amount adjudication/assessment = Rs. 2,606 million with the respective All CRs are currently Operational units; (iv) NA under at the moment adjudication,/assessm ent with the respective Operational units. (iv) In progress Date 30-Jun-2014 07-Dec-2017 19-Jun-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Comments: IN00709223 ►Improved SRB performance transparency (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 6/25/2019 Page 6 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) 2014-15: Report not 2017-18: Achieved. published One Annual Report 2015-16: Annual Report and four quarterly published. reports published. 2016-17: Annual Report published. 2018-19: In process 2017-18: Annual Report Three (03) quarterly Annual report irregular, to be published in reports published. Last Four quarterly reports Value quarterly reports not December 2018 quarterly report will be and one annual report published (currently in print). Four published by July 2019 published. quarterly reports and the annual report published will be published by 2018-19: First quarter Sept 2019. report published. Date 30-Jun-2014 07-Dec-2018 19-Jun-2019 30-Jun-2019 Activities are ongoing and well on track overall. Comments: IN00709224 ►Debt management systems instituted (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Year 1 (FY14-15): to be Target 2017-18: verified by the TPV. Achieved Target 2018-19: In Year 3 (FY16-17): process a) achieved (to be The exercise has been a) FD conducts a debt verified by TPV). completed with sustainability analysis. b) achieved but coordination of World Debt Management Value publication in BSP 2017- Bank team. The Debt b) Publication of the Systems do not exist. 18 (to be verified by Sustainability Analysis above on the FD TPV). has been finalized and website approved by is in process for the FS. Year 4 (FY17-18): target approval of the achieved (to be verified Secretary of Finance by TPV). and will be published before June 30, 2019. Date 30-Jun-2014 07-Dec-2017 19-Jun-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Comments: IN00709225 ►Establishment of internal audit (DLI until Restructuring, IRI thereafter) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value Internal audit function Year 1 (FY14-15): target 2017-18: (i) and (ii) in (i) Four (4) does not exist. partially achieved (to be progress. Government verified by TPV). Finance Department Departments including has submitted one Finance Department Year 3 (FY16-17) and Internal Audit report to have conducted Year 4 (FY17-18): The PAO. The other three internal audits and final Internal Audit line departments and submitted internal reports of all 4 the validation of the audit reports to their departments will be actions undertaken by PAOs. shared with their at least one Principal Accounting department will be 6/25/2019 Page 7 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Officers (PAOs) during achieved by December (ii) Remaining three December 2018 for 2019. (3) PAOs have information and 2018-19: (i) and (ii) in undertaken actions in necessary action. progress. response to the Targets are expected to The four line forgoing internal audit be achieved by the end departments will reports, within a month of the current financial submit the internal of such report. year. audit reports to PAO and the validation of Targets for this indicator the actions undertaken were revised during the by the remaining restructuring. departments will be achieved by December 2019. Targets for this indicator were revised during the restructuring. Date 30-Jun-2014 07-Dec-2018 19-Jun-2019 30-Jun-2019 2017-18: (i) and (ii) in progress. Finance Department has submitted one Internal Audit report to PAO. The other three line departments and the validation of the actions undertaken by at least one department will be achieved by December 2019. 2018-19 : (i) and (ii) in progress. The four line departments will submit the internal audit reports to PAO and the validation of the actions undertaken by the remaining Comments: departments will be achieved by December 2019. Targets for this indicator were revised during the restructuring. Moreover a plan for the establishment and sustainability of Internal Audit units within the four departments was completed and a National Internal Audit Workshop was held in 2019 IN00709226 ►Transparency in budget formulation, allocation and execution (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value a) Budget Strategy Paper Year 1 (FY14-15), Year 2 According to the TPV FD has: (i) submitted not prepared (FY15-16), and Year 3 report, targets for year to the Cabinet the (FY16-17) targets 1, 2, 3 and 4 have Budget Strategy Paper b) One quarterly report achieved. already been for FY2019/20; and (ii) submitted to the achieved. submitted all four (4) provincial assembly For year 5 (FY18-19) budget execution (i) Achieved. BSP reports for FY 2018/19 (2019-22) has been to the Provincial approved by the Assembly and Provincial Cabinet published them on during meeting held on FD’s website. 25.04.2019. The approved BSP has Note: The indicator been uploaded on the was upgraded to a website of Finance PDO indicator during Department. The BSP the Restructuring. has also been shared There are no changes with Standing in substance. Committee on Finance for its review. (ii) In progress. The three quarterly Budget Execution Reports, have already been updated on website of Finance Department. The remaining BER 6/25/2019 Page 8 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) will be uploaded after the end of FY 2018-19. Date 30-Jun-2014 06-Oct-2017 19-Jun-2019 30-Jun-2019 According to the TPV report, targets for year 1, 2, 3 and 4 have already been achieved. For year 5 (FY18- 19): (i) achieved and (ii) In progress, last sub-activity and the target to be completed after the end of Comments: FY18-19. IN00709227 ►Procurement officials certified (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target For Year 3 (FY16-17), targets were revised during the restructuring. Activities have been SPPRA has: initiated to accelerate the For Year 5 (FY18-19), (i) certified at least five certification of (i) targets achieved. hundred (500) officers procurement officials. A No certification 555 officers certified. of grade BPS-16 or Value MOOC (e-learning) mechanism exists. (ii) it will be achieved above; and software has been with the third TPV (ii) carried out a third- launched to certify report. party review of the officers online. In certification process. addition, officials of BPS- 16 and above have been certified by NED & IBA, Karachi Date 30-Jun-2014 07-Dec-2018 19-Jun-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Targets for FY2014-15, FY2015-16, 2016-17 and 2017-18 are achieved. For FY2018-19: (i) target achieved, details are given below No. of BS-16 & above Govt. Certification Mode officials Certified In-Class five-day course 214 Online Certification 266 MOOC (confirmed) Comments: Online Certification 138 MOOC (awaited) PAOs Orientation Session 75 630 Total Trained (555 Confirmed) (ii) It will be achieved in the 3rd Phase of TPV IN00709228 6/25/2019 Page 9 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) ►Quarterly developmental development plan monitoring reports prepared and published (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2018-19: (i) achieved and (ii) It will be achieved in the 3rd Targets for Years 1, 2 Phase of TPV and 3 are achieved. P&DD has: (i) P&DD has prepared The target for Year 4 prepared and and published at least (FY18-19) is partially published at least twelve (12) quarterly achieved. (i) MEC is twelve (12) quarterly reports on expected to publish 2 reports on implementation of quarterly reports by implementation of development schemes Value Zero December 20, 2018, 4 development schemes for at least four (4) quarterly reports by for at least four (4) Government February 28, 2019 and 6 Government Departments quarterly reports by May Departments collectively; and (ii) 31, 2019. collectively; and (ii) third party review to be (ii) TPV Review is carried out a third- carried out in Oct expected in March 2019. party review. 2019. Date 30-Jun-2014 07-Dec-2018 19-Jun-2019 30-Jun-2019 This indicator was revised during the restructuring. Comments: IN00709229 ►Departments where geo-tagging of development schemes is implemented and information published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 6.00 6.00 Date 30-Jun-2014 07-Dec-2018 19-Jun-2019 30-Jun-2019 Targets for 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19 are achieved Comments: MEC has added Sixth Department ("Sports & Youth Affairs") in the ADP Dashboard. IN00709230 ►Departments with proactive feedback mechanisms established (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2018-19: In progress. MEC has successfully Collection of implemented SOP and community feedback community Feedback Year 4 (FY 2017-18) for at least 10% of Mechanism through Achieved provincial ADP Value Zero Proforma. Status of Year 5 (FY 2018-19) schemes costing over community feedback Partially achieved; PKR 1 billion in at least of schemes costing four (4) Government over one (01) billion Departments. has been completed. Date 30-Jun-2014 06-Oct-2017 19-Jun-2019 30-Jun-2019 Comments: Targets for 2014-15, 2015-16, 2016-17, and 2017-18 2018-19: In progress. MEC has successfully implemented SOP and community Feedback Mechanism through Proforma. Status of community feedback of schemes costing over one (01) billion has been completed. 6/25/2019 Page 10 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P145617 IDA-55840 Effective USD 50.00 50.00 0.00 34.88 12.61 73% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P145617 IDA-55840 Effective 28-Jan-2015 11-Mar-2015 28-Apr-2015 31-Aug-2020 31-Aug-2020 Cumulative Disbursements 6/25/2019 Page 11 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Restructuring History Level 2 Approved on 16-Jun-2018 Related Project(s) There are no related projects. 6/25/2019 Page 12 of 12