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: ESAG1 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Akmal Minallah, David I, Uzma Sadaf Seq No: 7 | ARCHIVED on 19-Dec-2021 | ISR49117 | Created by: Akmal Minallah on 12-Nov-2021 | Modified by: Akmal Minallah on 17-Dec-2021 Program Development Objectives PDO Table 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 Unsatisfactory Moderately Satisfactory Implementation Status and Key Decisions The Program restructuring was completed on November 29, 2021 and the closing date extended from November 30, 2021 to June 30, 2023. The extension will support the completion of the ongoing reforms in a sustainable manner. The Program has made some evident progress over the past few months, including: As required by the PFM Act, a mid-year budget execution review was presented to the Cabinet. The budget for the fiscal year 2021-2022 included significant initiatives like disclosure of tax expenditures, contingent liabilities and publishing of the Budget Strategy Paper on the website of Finance Division. The Federal Government has defined the functions and responsibilities of the Chief Finance and Accounts Officers (CFAOs) in consultation with the Auditor General of Pakistan (AGP), Finance Division, and the Controller General of Accounts (CGA). As per the approved arrangements, the office of CFAO has the responsibility to support PAOs. Ministry of Finance is undergoing consultations to further improve and refine the role of CFAOs and Internal Auditors. The Government has constituted an Internal Audit Policy Board (IAPB) to establish the internal audit function at the federal level. A Cash Management and TSA policy (2019-2029) has been notified to secure timely availability of cash to meet obligations, economize on cash within Government at the federal level, save interest costs, and manage Government’s cash flows efficiently in a way that benefits debt management and monetary policy. TSA rules have also been notified. With recent changes in the management of Public Procurement Regulatory Authority it appears that activities which were delayed for quite some time during the transition period will be expedited. The new MD PPRA is preparing a plan to fast track implementation of e-procurement system. Direct payment to pensioners and biometric verification of pensioners by National Data Registration Authority (NADRA) is completed An Audit Management Information System (AMIS) Competency Centre (ACC) established. An experienced and qualified Project Director is selected to lead the implementation of AMIS across all country. Department of the Auditor General of Pakistan (DAGP) has applied Computer Assisted Audit Technique on payroll, revenue and COVID19 related data. 12/19/2021 Page 1 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) DAGP has provided space on its website for the citizens to flag issues of concerns that can be taken up in audits. Prime Minister Citizen Portal has also developed an application to support Citizen Participatory Audits. Performance grants are instrumental in replicating federal government PFM reforms to the provinces to ensure consistency of reforms across the country. This includes implementation of Treasury Single Account, e-Procurement systems, integration of HR and Payroll databases, conversion of pensioners to DCS, citizen centric fiscal reporting. In addition, provinces are gaining a lot from achievements of each other. Information system developed for local governments in Punjab and e-stamping has been adopted by the Government of Khyber Pakhtunkhwa. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P157507 IDA-61700 Effective USD 400.00 380.00 20.00 286.11 93.89 75% 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-Jun-2023 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61700-001 Reduction in variance of Partially 1 Regular USD 70,000,000.00 50,000,000.00 71 % functional exp Achieved Reduction in cash held 2 Regular USD 20,000,000.00 Not Achieved 0.00 outside Recip TSA % of vendor contracts Partially 3 Regular USD 45,000,000.00 20,000,000.00 44 % processed thru e-p Achieved % of algnmnt info&ID 4 Regular USD 35,000,000.00 Fully Achieved 30,000,000.00 86 % no.indiv primary sc % of pensioners, Partially 5 Regular USD 30,000,000.00 25,000,000.00 83 % disaggregated by gender Achieved 12/19/2021 Page 2 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) % of audit recomm 6 Regular USD 50,000,000.00 Fully Achieved 40,000,000.00 80 % processed thru AMIS Incrsd citizen access to Partially 7 Regular USD 30,000,000.00 15,000,000.00 50 % fiscal infoH&E Achieved % of fiscal Partially 8 Regular performance&SDI met by USD 60,000,000.00 46,108,571.43 77 % Achieved prov Prior Results Reduction in cash outside 2.1 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA Prior Results Reduction in cash outside 2.2 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA % of fiscal Prior Results 8.1 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov % of fiscal Prior Results 8.2 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov 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 Other CGA Due Date 30-Sep-2020 Completed Completion Measurement Report 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 needs to be expedited. Action Description Undertake Open Data Readiness Assessment and adopt an implementation plan. Source DLI# Responsibility Timing Timing Value Status Technical PPRA Due Date 30-Sep-2020 Completed Completion Measurement Data Readiness Report World Bank is supporting PPRA in setting up their open contracting data standards. The basic data as per Open Comments Contracting Data Standards is converted and available on PPRA website. 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 Technical Due Date 31-May-2019 Completed Pakistan Completion Measurement Pension Liability Assessment Report 12/19/2021 Page 3 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Comments Report prepared and presented to the Secretary Finance 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 Technical Ministry of Finance. Due Date 30-Jun-2018 Completed Completion Measurement Nomination of Committees Under the Fiscal Coordination Committee, six technical groups are nominated. These are a) Treasury Single Account Comments Group;. b) e-payment group; . c) e-procurement group; d) Pensions group; e) Open Government Group; and f) Audit Systems Group Action Description PPRAs to ascertain KPIs and baselines to monitor the reform progress. Source DLI# Responsibility Timing Timing Value Status Public Procurement Technical Recurrent Semi-Annually Completed Regulatory Authority Completion Measurement Notification of KPIs Comments KPI are included in the Budget Estimates for Service Delivery 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, Technical Due Date 30-Jun-2018 Completed MoF Completion Measurement Citizen Portal 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 Technical AGP Due Date 23-Apr-2021 Completed Completion Measurement Performance audit of education and health indicators Data4Pakistan launched by the federal government. AGP has acquired the data for use in performance audit. Audit Comments Reports are published on AGP website. The website has also links to the citizen participatory audit. 12/19/2021 Page 4 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Moderate Moderate 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 Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Low Low Stakeholders Substantial Substantial Substantial Other Moderate Moderate Moderate Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes Strengthening the legal framework and internal management systems in line ministries and SDUs IN01078283 ►Reduction of variance in functional expenditure composition for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Variance in health and education for fiscal year Less than 10 percent 2016-17 variance in functional (Federal) - 26% expenditure (Punjab) - 21 % composition for health Value (Khyber Pakhunkhwa) - 17.8% Final reports awaited and education as 29% measured by variation (Sindh) - 11% for fiscal between original year 2016-17 approved budget and (Baluchistan) - 10% actual expenditures. Date 30-Jun-2017 30-Jun-2020 30-Nov-2021 30-Jun-2023 The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the secretary finance himself . A number of reforms were implemented during the fiscal year 2019-20, which contributes Comments to the improvement in budget credibility. For example, supplementary grants are required to be approved by the Cabinet and no technically un-approved budget is included in the PSDP. IN01078349 12/19/2021 Page 5 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►Reduction in cash held outside the Recipient’s Treasury Single Account (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target (FY 2016-17) Federal Government Deposits of PKRs 0.916 trillion parked in commercial bank 15% of the baseline or PKRs 5 billion of funds Value accounts of which PKRs 0 0.00 PKRs 150 billion brought in the TSA billion was brought into the brought into the TSA TSA. Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. The Budget Wing has requested support from the World Bank in holding a TSA awareness workshop to inform Comments banks and other stakeholders of the government’s plan of consolidating its TSA. Improved procurement performance IN01078284 ►Percentage of vendor contracts processed through the Recipient’s e-procurement system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 50 to 90 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and Development of e- services and more Value 0.00 0.00 Procurement system is than PKR 50 million for in progress works) to be processed through e- procurement for targeted primary health and primary education sectors. Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 While the development of the e-procurement (e-GP) system has been delayed, the consulting firm for Comments development of a e-procurement system is now in place and has started the activities activities. External audit, legislative scrutiny, and social accountability. IN01078285 ►Percentage of audit recommendations processed through the Audit Management Information System. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 80 percent of PAC recommendations for health, education and at least four more Audit Management sectors effectively Value Information System does AMIS procured 80% followed-up and not exist reports published on an official website or by any other means easily accessible to the public 12/19/2021 Page 6 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 An off the shelf AMIS was procured and configured to meet the needs of the office of the Auditor General of Pakistan. Piloting of AMIS is completed in three directorates and the Public Accounts Committee. All audit Comments recommendations of health and education under consideration of the Public Accounts Committee were processed though system. These include all pending audit reports for 2011-12 to 2019-20. Performance-based grant IN01078331 ►Percentage of fiscal performance and service delivery indicators met by the provinces (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Innovation award provided from the Ministry of Finance of the Recipient to the provincial governments Value 0% 40.28% 46% for at least 35 percent up to 70 percent of fiscal performance and service delivery indicators met. Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 31-Mar-2023 The federal government is engaged in consultation with the provinces to encourage them adopt the TSA; implement E-procurement; digitize payment systems; introduce online bill submission and align HR and Comments Financial data in education and health sector. This will lead to consistent application of PFM reforms across all levels of government. Intermediate Results Indicators by Results Areas Strengthening legal framework and internal management systems in line ministries,service delivery IN01078332 ►Notification of revised updated delegation of power, General Financial Rules, Accounting Policies and Procedures Manual and Chart of Accounts. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Regulatory Framework updated (PFM law, Legal Framework for PFM law enacted which Functions and Powers Public Financial Regulations for lays the foundation for of PAO, Receipt and Value Management in terms of delegation of powers to updating the New Payment Rules, Law and Subsidiary Rules PAOs notified Accounting Manual. General Financial does not exist Rules, APPM and Chart of Accounts) Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 30-Jun-2023 Procurement of a firm for revision of New Accounting Manual was delayed. Controller General of Accounts Comments has decided to utilize existing expertise with in the department to make amendment to the NAM. IN01078336 ►Internal Audit arrangements modernized in health and education departments. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/19/2021 Page 7 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Regulatory framework for Internal Audit Reports Internal audit function Value internal audit function -- for Health and notified does not exist Education issued Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 Draft Internal Audit Charter is prepared. PFM law requires establishing Chief Internal Auditors and Chief Finance Officers in each ministry. In addition, position of financial advisors have been abolished. The Internal Audit Charter is consistent with international best practices. AGP has prepared a detailed plan Comments for implementation of CFAO scheme which is submitted to the MoF. Terms of Reference for internal audit notified through regulations by the MoF IN01078341 ►Improve the timeliness of comprehensive financial and nonfinancial reporting by linkage or interface (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Comprehensive reports published on Dashboard for fiscal Ministry of Finance Value -- Dash board developed information does not exist Dashboard and updated at least on monthly basis Date 16-Jan-2017 11-Sep-2020 30-Nov-2021 30-Jun-2023 Linkages have been established with FBR, CDNS, Pak PWD, and SBP, whereas linkages with EAD, MAG Comments and Pakistan Post are in process. IN01078347 ►Approved Cash Management Policy with accounting framework for daily consolidation of all government (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Legal Framework Regulatory framework for including law and Value Cash Management does Yes Yes subsidiary rules for not exist cash management in place Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 30-Jun-2023 Cash Management Policy approved by the Cabinet. Secretary Finance has also approved a framework for Comments implementation of TSA. TSA Rules are also notified. Improved procurement performance IN01078335 ►Number of departments with vendor claims for health and education departments paid at accounting offices. electronically (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 4.00 Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 30-Jun-2023 CGA has developed guidelines for simplifying payment authorization procedures. AGP has approved and notified the guidelines. Comments e-Procurement system is being developed IN01078339 ►Bank reconciliation of all active government bank accounts in the TSA takes place at least monthly at (Weeks, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/19/2021 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 4.00 Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 Comments IN01078343 ►Percent of budget derived from procurement plans in selected federal ministries of health and education (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 30-Jun-2017 24-Feb-2020 30-Nov-2021 30-Jun-2023 PFM law requires linkage of the budget with plans. MoF plans to improve Budget Call Circular, requiring all departments to be include procurement plans along with budget demands. This is not implemented during Comments the current fiscal year. IN01078345 ►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 50.00 Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 All data at PPRA used to be in PDF format which is not useful for analysis. WB supported PPRA on digitizing the database using the AI. The old data available on the PPRA Website is now available in Comments machine readable format. Since the e-procurement system has not been deployed, the indicator’s end targets would need to be revised accordingly. IN01078348 ►E-procurement guidelines issued and Supplier Relations Management Module operational in health and education (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 Standard Bidding Documents are being prepared. PPRA has prioritized Standard Bidding Documents to cover the Goods, consulting services, contracts for specialized procurements, e.g., ICT, pharmaceuticals, Comments framework contracts SPDs required to meet DLR3.2. This activity is expected to be completed in the month of July 21. IN01078350 ►End user training in e-Procurement system (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 80.00 Date 16-Jan-2017 30-Sep-2019 30-Nov-2021 30-Jun-2023 This activity is delayed Comments External audit, legislative scrutiny, and social accountability IN01078333 12/19/2021 Page 9 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►Reports of PAC hearings on audit report on annual financial statements are published on the website (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- Yes Yes Date 16-Jan-2017 30-Sep-2020 30-Nov-2021 31-Mar-2023 PAC sessions are open to media and the audit reports are widely publicized through new reporting. In 2019, Comments on the directions of PAC, AGP published all the audit reports on its website. IN01078337 ►Financial transactions of health and education function recorded in FABS audited through Computer Ai (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 20% 80% 80% Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 30-Jun-2023 IT center established and ACL software acquired. Officials are re-trained in ACL and financial transactions Comments of health and education subjected to ACL audit IN01078342 ►Citizen Portal set up to facilitate Citizen Participatory Audits, including fraud hotline for feedback (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 24-Apr-2023 Draft Policy on CPA prepared and submitted to the AGP for approval. AGP has updated the website and Comments provided links for the citizen to lodge complaints on the AGP website IN01078346 ►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 4.00 Date 16-Jan-2017 11-Sep-2020 30-Nov-2021 30-Jun-2023 Draft Policy on CPA prepared and submitted to the AGP for approval. CPA piloted on Data4Pakistan for SDG performance audit. AGP is undertaking audit of the Data4Pakistan data in collaboration with the Comments Ehsaas Program Performance-based grant IN01078334 ►Incentive system by the FCC to improve fiscal performance and service delivery in selected areas (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Nov-2017 30-Sep-2020 30-Nov-2021 30-Jun-2023 Incentive system, titled Naya Pakistan Performance Grants for Reforms Program was approved by the FCC Comments in its meeting held on May 4. 2019. 12/19/2021 Page 10 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) . IN01078338 ►Innovative applications used to report and account for funds utilized. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 4.00 Date 16-Jan-2017 18-Sep-2020 30-Nov-2021 30-Jun-2023 Ministry and Education has implemented a Procurement Management Information System which was earlier Comments piloted in the Government of Punjab. 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, 71%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 1.7: Less than 10 percent variance in functional expenditure Federal - 26% composition for KPK - 29% health and Punjab - 22% Final audited statements education as Value Sindh - 11% -- are awaited measured by Baluchistan - 10% variation between original approved budget and actual expenditures (US $ 1 million for each government) Date -- -- 30-Nov-2021 -- The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the Secretary Finance himself. CGA has notified pilots for online bill submission in education and health Comments ►DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account (Outcome, 40,000,000.00, 50%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 2.7 Additional 5% of baseline or (FY 2016-17) Federal additional PKRs 50 Government Deposits of billion brought under PKRs 0.916 trillion parked the TSA in commercial bank PKRs 5 billion brought Value -- (US $ 1 million for accounts of which PKRs 0 into the TSA PKRs 10 billion billion was brought into the above PKRs 100 TSA. billion brought in the TSA) 12/19/2021 Page 11 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date -- -- 30-Nov-2021 -- Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. Cabinet Comments has approved bringing 7000 Commercial Bank Accounts into the TSA. ►DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system (Outcome, 45,000,000.00, 44%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 3.8: 50 to 90 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and services and more PPRA to establish baseline than PKR 50 million data based on selected Consultant has started for works) to be Value methodology for assessing -- developing the e- processed through procurement systems procurement system e-procurement for indicators by March 2018. targeted primary health and primary education sectors. (US $ 6 million on achievement of 50% target. US% 1 million for each additional 10%) Date -- -- 30-Nov-2021 -- While the development of the e-procurement (e-GP) system has been delayed, the consulting firm for Comments development of a e-procurement system is in place and has initiated activities ►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, 35,000,000.00, 86%) Baseline Actual (Previous) Actual (Current) FY 2022/23 80 percent of primary Individual data in the OM school teachers and DLR 4.6: Pilots are not aligned with the health workers tagged replicated across Value ones in the HR records -- against unique primary one additional maintained in the health schools and provincial and education departments basic health units in pilot government districts. Date -- -- 30-Nov-2021 -- Comments According to the reports from the Organization Management Module, 80 percent primary school teachers and health workers against unique primary schools and basic health units in pilot district (i.e. Islamabad and Peshawar), as approved in the first meeting of the Program Steering Committee for implementation of World Bank PforR Programme vide meeting minutes Ref:4/WB/Legal Covenants/2018. In Organization Management Module (OMM), each employee has been assigned with unique personnel code. This personnel code contains important information related to the employee (e.g. Name, CNIC, Age, Date of Birth, Grade, School/BHU Name, and Designation). This personnel code is linked with payroll, pension, and loan modules of the FABS SAP. The Peshawar pilot was later replicated to all districts of Khyber Pakhtunkhwa. Currently, from the pilot of 2 districts the HR and Payroll systems is aligned in 34 districts. 12/19/2021 Page 12 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►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, 83%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 5.6: 90% (US 500,000 for each Value DCS paid 35% -- 83.4% additional 1% above 85%) Date -- -- 30-Nov-2021 -- The Direct Credit Scheme (DCS) was launched by the CGA under which pension is disbursed through SAP- ERP system of FABS to all branches of commercial banks in the individual accounts of pensioners electronically. Till 30 May 2021 276,342 pensioners are brought to the DCS which is 83.4% p while the total Comments pensioners. ►DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. (Outcome, 50,000,000.00, 80%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 6.6: 80 percent of PAC recommendations for health, education and at least four more sectors Value AMIS does not exist. -- 80% effectively followed- up and reports published on an official website or by any other means easily accessible to the public Date -- -- 30-Nov-2021 -- An off the shelf AMIS was procured and configured to meet the needs of the office of the Auditor General of Pakistan. Piloting of AMIS is completed in three directorates and the Public Accounts Committee. All reports related to health and education sector which were presented before the Public Accounts Committee are Comments processed through the system and are available for follow up by the PAC. The audit reports are also available on the website of the AGP. ►DLI 7 Increased citizen access to key fiscal information on health and education. (Intermediate Outcome, 30,000,000.00, 50%) Baseline Actual (Previous) Actual (Current) FY 2022/23 DLR 7.6: Integrated Service Government wide Delivery Report (ISDR) for citizen budget Value FY 16/17 Budget -- education sector uploaded execution reports in Open Public Finance uploaded in Open Data Portal. Public Finance Data Portal 12/19/2021 Page 13 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date -- -- 30-Nov-2021 -- Poverty elevation and social safety division has prepared a portal which is also being used for the increased citizen access to key fiscal information on health and education. . The portal contains the district level estimates of 130 plus indicators on poverty, health, education, access to key services like water and sanitation, households’ demographics and the labor force. FABS has teamed up with Data4Pakistan to include Comments IFMIS generated financial data on health and education to the the data portal. The Portal shows the district wise education and health sector actual spending / budget executed data for FY 2017/18, FY 2018/19 and FY 2019/20. ►DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. (Outcome, 80,000,000.00, 83%) Baseline Actual (Previous) Actual (Current) FY 2022/23 No existing coordination 48% of performance Value -- -- mechanism targets met Date -- -- 30-Nov-2021 -- NFC Committee / FCC has approved a performance framework for the provinces and allocated PRs 4 billion in the budget for fiscal year 2019-20. For fiscal year 2020-21 PRs 2 billion are allocated for the performance Comments grants. More than 48 percent of targets were achieved. These targets were agreed among the federal and provincial governments. 12/19/2021 Page 14 of 14