The World Bank                                                                                    Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)



Punjab Resource Improvement and Digital Effectiveness (P171417)


 SOUTH ASIA | Pakistan | Governance Global Practice | Requesting Unit: SACPK | Responsible Unit: ESAG1
 IBRD/IDA | Program-for-Results Financing | FY 2021 | Team Leader(s): Akmal Minallah, Derek Hung Chiat Chen, Irum Touqeer


 Seq No: 6 | ARCHIVED on 05-Oct-2023 | ISR57940 | Created by: Irum Touqeer on 18-Sep-2023 | Modified by: Akmal Minallah on 02-Oct-2023


 Program Development Objectives

  PDO Table
  Program Development Objective (from Program Appraisal Document)
  To increase own source revenue, and improve reliability of resource allocation and access to digital services for people and firms in the province
  of Punjab.

 Overall Ratings

 Name                                                                        Previous Rating                          Current Rating

 Progress towards achievement of PDO                                         Satisfactory                            Satisfactory
 Overall Implementation Progress (IP)                                        Satisfactory                            Satisfactory


 Implementation Status and Key Decisions

  The program has achieved significant milestones, including the enactment of the Public Financial Management Law and the approval and
  implementation of the Pension Reform Plan. Additionally, amendments to the Punjab Public Procurement Regulatory Authority (PPPRA) rules have
  been made to support the implementation of an e-Procurement system, and the Standard Bidding Documents have been notified. The Medium-
  Term Fiscal Framework and the Fiscal Risks Statement have also been published on the website of the Government of Punjab (GoPb).

  Furthermore, the number of citizens accessing government digital services has exceeded expectations, with 6.8 million citizens being able to
  access these services, surpassing the target of 1.5 million citizens. The Accountant General Punjab has actively collaborated with the Punjab
  Information Technology Board to align with the reform efforts of the GoPb. The Cabinet has approved the Punjab Revenue Mobilization Strategy
  and Tax Data Integration Plan. Progress has also been made in hiring staff for the Public Financial Management Unit (PFMU) and Program Support
  Unit (PSU).




 Data on Financial Performance


 Disbursements (by loan)

 Project        Loan/Credit/TF    Status       Currency        Original   Revised     Cancelled     Disbursed       Undisbursed             % Disbursed


 P171417        IBRD-91700        Effective    USD             304.00      304.00            0.00        206.74            97.26                       68%


 Key Dates (by loan)

 Project         Loan/Credit/TF    Status      Approval Date       Signing Date     Effectiveness Date      Orig. Closing Date     Rev. Closing Date

 P171417         IBRD-91700        Effective   22-Oct-2020         16-Dec-2020      17-Dec-2020             25-Aug-2025            25-Aug-2025




10/5/2023                                                                                                                    Page 1 of 11
            The World Bank                                                                                   Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




 Program Action Plan

  Action Description              1.        Establish PFM Unit

  Source                          DLI#                   Responsibility             Timing              Timing Value               Status

  Technical                                              Finance Department         Due Date            30-Sep-2022                Completed

  Completion Measurement          Notification of unit establishment and staffing

                                  The PFMU structure has been approved by the Punjab Chief Minister. The establishment of unit and related staffing
  Comments                        is in process. So far, procurement specialist and PFM specialist has been hired to support procurement under IPF
                                  component



  Action Description              2. Standard Operating Procedures for E-waste management approved by the GoP

  Source                          DLI#                   Responsibility             Timing              Timing Value               Status

  Environmental and Social
                                                         P&D Department             Due Date            30-Nov-2023                In Progress
  Systems

  Completion Measurement          Procedures notified by Environment Protection Agency

                                  The consultant hiring for developing SOPs is delayed. The TORs for consultant is now reviewed, finalized and
  Comments                        approved by Bank's E&S staff and TTL, and hiring is in process. After approval of SOPs by EPA, training will be
                                  conducted.



  Action Description              3.Reporting on the compliance of the Bank ACG.

  Source                          DLI#                   Responsibility             Timing              Timing Value               Status

  Fiduciary Systems                                      Finance Department         Recurrent           Yearly                     Completed

  Completion Measurement          Annual reporting by the Finance Department to the Bank

                                  A consolidated report for first year on compliance with ACGs shared by the Finance Department for Bank’s review
  Comments
                                  and comments.



  Action Description              4. PFM Reforms Steering Committee meeting held at least once in three months

  Source                          DLI#                   Responsibility             Timing              Timing Value               Status

  Other                                                  Finance Department         Recurrent           Continuous                 In Progress

  Completion Measurement          Minutes of the PFM Reforms steering committee meeting

                                  PFM reforms steering committee notified (chaired by Punjab’s Finance Minister). Membership includes Program
  Comments
                                  implementing agencies. Committee held its meetings in June 2021, December 2021, and January 2022.



                                  5. A robust grievance redress mechanism in place and integrating all existing GRM systems under one focal point
  Action Description
                                  (PITB)


10/5/2023                                                                                                                   Page 2 of 11
            The World Bank                                                                                     Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




  Source                          DLI#                   Responsibility           Timing                  Timing Value                Status

  Environmental and Social
                                                         P&D Department           Due Date                30-Dec-2023                 In Progress
  Systems

  Completion Measurement          Complaints' log available for each tier of complaints

                                  A GRM is available for all departments of the Punjab Government under Chief Minister’s online complaint cell and
  Comments                        Government departments’ complaint registration system through websites. Consolidated and program specific GRM
                                  being implemented



  Action Description              6. Publication of guidelines on collection, storage, usage, or processing of personal data.

  Source                          DLI#                   Responsibility           Timing                  Timing Value                Status

  Technical                                              PITB                     Due Date                29-Dec-2023                 In Progress

  Completion Measurement          Approval by the Cabinet

  Comments                        The draft Punjab Digital Policy has a chapter on personal data management. It is being discussed with P&D Board.



  Action Description              7. Establish a Program Support Unit in P&DD with in three months of project effectiveness

  Source                          DLI#                   Responsibility           Timing                  Timing Value                Status

  Technical                                              P&DD                     Due Date                29-Apr-2022                 Completed

                                  Program Support Unit shall be staffed with M&E specialist, procurement specialist, financial management specialist
  Completion Measurement
                                  and a safeguard specialist.

  Comments



  Action Description              8. Increase participation of women in workforce

  Source                          DLI#                   Responsibility           Timing                  Timing Value                Status

  Environmental and Social
                                                         Finance Department       Due Date                30-May-2025                 Not Yet Due
  Systems

                                  Bringing the women participation to aggregate 15% of the workforce of selected GoPb departments including two
  Completion Measurement
                                  implementing agencies.

  Comments




  Risks


 Systematic Operations Risk-rating Tool




10/5/2023                                                                                                                       Page 3 of 11
            The World Bank                                                                                        Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




  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                      Moderate                         Moderate                     Moderate
  Institutional Capacity for Implementation and
                                                              Moderate                         Moderate                     Moderate
  Sustainability
  Fiduciary                                                   Substantial                      Moderate                     Moderate
  Environment and Social                                      Low                              Low                          Low
  Stakeholders                                                Moderate                         Moderate                     Moderate
  Other                                                       Moderate                         Moderate                     Moderate
  Overall                                                     Moderate                         Moderate                     Moderate




  Results


 PDO Indicators by Objectives / Outcomes


  Strengthened budget formulation and fiscal risk management
    IN01344255
    ►Variance between original budget and actual expenditure composition (Text, Custom)

                                       Baseline                      Actual (Previous)            Actual (Current)            End Target
                                                                                                  The average variance of
                                                                                                  the
                                       Average of three years                                                                Average of three years
                                                                     MTFF prepared and            previous three years
    Value                              variance is 18%. (2015-                                                               variance (FY22 –
                                                                     presented to the Cabinet     (2019-20, 2020-
                                       18).                                                                                  FY24) is <10%
                                                                                                  21 and 2021-22) is
                                                                                                  7.1%
    Date                               30-Jun-2020                   30-Jun-2022                  15-Sep-2023                15-Jul-2025
                                       PFM law enacted and The average variance of the previous three years (2019-20, 2020- 21 and 2021-22) is
    Comments                           7.1%


  Increased use of digital technology for delivery of selected public services
    IN01344572
    ►Citizens accessing government services through digital platforms, of which 20% are female (Text, Custom)

                                       Baseline                      Actual (Previous)            Actual (Current)           End Target
                                       500,000, of which 9%          6.240,895 of which           6.240,895 of which         1,800,000, of which
    Value
                                       female                        19.65% are female            19.65% are female          20% female

    Date                               30-Jun-2020                   30-Jun-2022                  15-Sep-2023                30-Jun-2025

                                       Increased number of citizens using specific public digital services. The target is over achieved
    Comments

  Improved collection of own source revenue
    IN01344571


10/5/2023                                                                                                                       Page 4 of 11
            The World Bank                                                                                    Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




    ►Value of own-source tax revenue (Text, Custom)

                                       Baseline                     Actual (Previous)           Actual (Current)          End Target
                                                                    PKRs 228.65276.693
                                                                    billion (FY21FY22,
                                                                    revised estimates). First
                                                                    drafts of impact
                                                                    assessment of COVID on
                                                                                                                        Own-source tax
                                      PKRs 191 billion (FY20,       revenue approved and        PKRs 310 billion (FY23,
    Value                                                                                                               collection of Rs.300
                                      RE)                           published on the website    revised estimates)
                                                                                                                        billion.
                                                                    of Finance Department,
                                                                    and Punjab Revenue
                                                                    mobilization strategy and
                                                                    implementation plan
                                                                    have been prepared.
    Date                              30-Jun-2020                   30-Jun-2022                 30-Jun-2023              30-Jun-2025
                                      As per final figures, Punjab's total own-source tax revenue collection was PKR188.5 billion in FY20,
                                      PKR.224 billion in FY21, and PKR. 286 billion in FY22. The collections were RS. 310 billion (revised
                                      estimates) in FY23. The COVID impact assessment on revenue and Punjab revenue mobilization strategy
    Comments                          and implementation plan were approved and published on the website of the Finance Department. The
                                      revenue departments are preparing their detailed annual plans for the implementation of the strategy




 Intermediate Results Indicators by Results Areas



  Strengthening budget formulation and fiscal risk management
    IN01344573
    ►Moderate and reduce the annual pension cost of GoPb (Text, Custom)

                                       Baseline                     Actual (Previous)           Actual (Current)         End Target
                                                                    The Policy Framework                                 At least six
                                      In FY19 (30th June),
                                                                    for Improved                                         (cumulative) key
                                      Punjab civil service                                      One parametric reform
    Value                                                           Management of Fiscal                                 parameters
                                      pension cost 15% of                                       implemented
                                                                    Risks presented to the                               implemented of the
                                      budget
                                                                    cabinet                                              Pension Reform Plan
    Date                              30-Jun-2020                   30-Jun-2022                 15-Sep-2023              30-Jun-2025

                                Pension Plan approved by the Cabinet
   Comments
   IN01344576
   ►Enhance transparency of commodity debt stock by detailed reporting and gradual reduction in flow of commodity debt by GoPb (Text,
   Custom)

                                       Baseline                     Actual (Previous)           Actual (Current)       End Target
                                                                                                                       Semi-annual
                                                                    No policy guidelines on                            publication of (a)
                                      In FY20 (30th June), no
                                                                    contracting & monitoring                           commodity debt stock,
                                      policy guidelines on
                                                                    of commodity debt exist                            with breakdown by
                                      contracting & monitoring
                                                                    along with strategy to                             commodity and
                                      of commodity debt exist
                                                                    reduce commodity debt       PKRs 395 billion of    creditors, together with
    Value                             along with strategy to
                                                                    flow, as well as no         Commodity Debt retired outstanding mark-up
                                      reduce commodity debt
                                                                    detailed disclosure of                             position, and (b)
                                      flow as well as no detailed
                                                                    commodity debt stock,                              annual interest cost
                                      disclosure of commodity
                                                                    interest cost and                                  and subsidy provided
                                      debt stock.
                                                                    subsidies.                                         against commodity
                                                                                                                       operations.


10/5/2023                                                                                                                   Page 5 of 11
            The World Bank                                                                                      Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




    Date                               30-Jun-2020                  30-Jun-2022                   15-Sep-2023                30-Jun-2025
                                       Total commodity debt retired till August 2023 = Rs 395 billion.
    Comments                           Cabinet has approved further retirement of Rs. 143 billion in current FY.
    IN01344579
    ►Districts achieving minimum standards for Disaster Risk Reduction (Text, Custom)

                                       Baseline                      Actual (Previous)            Actual (Current)           End Target
                                       GoPb does not have
                                                                    Disaster Risk Financing       Disaster Risk Financing
    Value                              Disaster Risk Financing                                                               70%
                                                                    Strategy is not notified      Strategy is not notified
                                       Strategy (DRFS)
    Date                               30-Jun-2020                  30-Jun-2022                   15-Sep-2023                30-Jun-2025

                                       Consultation with the stake holders are carried out to finalize the Disaster Risk Financing Strategy
    Comments
    IN01344582
    ►Strengthened cash management function of Government of Punjab (Text, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target
                                                                    Cash Management               Cash Management
                                                                                                                             Cash forecasting
                                       GoPb does not have cash      Policy and accounting         Policy and accounting
    Value                                                                                                                    reports published on
                                       management policy.           framework are not             framework are not
                                                                                                                             quarterly basis by FD
                                                                    approved.                     approved.
    Date                               30-Jun-2020                  30-Jun-2022                   15-Sep-2023                30-Jun-2025

                                       No progress on activities relation to the Cash Management function.
    Comments



  Increased use of digital technology for delivery of selected public services
    IN01344574
    ►Operational budget expenditure processed through e-procurement (Text, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target
                                                                    Standard bidding
                                                                                                                             Five procuring
                                                                    documents prepared,
                                                                                                                             agencies processes
                                                                    and rules are being
                                                                                                  Piloting of e-             cumulative 30% of
                                       e-procurement system         revised. Both are yet to
    Value                                                                                         Procurement system         their procurable
                                       does not exist.              be approved by the
                                                                                                  completed                  operational budget
                                                                    Board. e-Procurement
                                                                                                                             expenditure through e-
                                                                    pilot departments have
                                                                                                                             Procurement
                                                                    been notified.
    Date                               30-Jun-2020                  30-Jun-2022                   15-Sep-2023                30-Jun-2025

                                       Bidding documents and revision to rules approved.
    Comments
    IN01344577
    ►Additional services provided to citizens and firms online, through a single identity platform (Text, Custom)

                                       Baseline                      Actual (Previous)            Actual (Current)           End Target
                                                                                                  20 services are            50 Services provided
                                       10 services are provided     20 services are provided
    Value                                                                                         provided to citizens       to citizens and firms
                                       to citizens online           to citizens online
                                                                                                  online                     online
    Date                               30-Jun-2020                  30-Jun-2022                   15-Sep-2023                30-Jun-2025

                                       Increased public services provided online through a single identity platform. This is on track.
    Comments
    IN01344580

10/5/2023                                                                                                                      Page 6 of 11
            The World Bank                                                                                      Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




    ►Citizen satisfaction with online services (Percentage, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target

    Value                             50.00                        50.00                          50.00                      75.00

    Date                              30-Jun-2020                  30-Jun-2022                    15-Sep-2023                30-Jun-2025
                                      Target population is number of citizens using the online services (gender dis-aggregated). This is being
                                      measured through number of complaints received (where available) against the number of citizens who
                                      have utilized a specific service. The progress is on-track and target is expected to be achieved. PITB is also
    Comments
                                      developing a user contact and feedback mechanism, both call center and online, to survey the effectiveness
                                      and quality of its digital service delivery which is expected to be implemented next year.
    IN01344583
    ►Number of Punjab Urban Local Areas reporting on revenues and expenditure position (Number, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target

    Value                             16.00                        19.00                          119.00                     169.00

    Date                              30-Jun-2020                  30-Jun-2022                    15-Sep-2023                30-Jun-2025

    Comments



  Improved collection of own source revenue
    IN01344575
    ►Increase in number of registered services sales taxpayers (Number, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target

    Value                             82,285.00                    109,950.00                     116,229.00                 145,000.00

    Date                              30-Jun-2020                  30-Jun-2022                    30-Jun-2023                30-Jun-2025
                                      The taxpayers’ registration efforts of PRA has led to the increase of registered Service Sales tax payers by
                                      41% from baseline in FY20. As reported on February 1, 2022, total registered taxpayers were 94,484 on
                                      June 30, 2021. The registered taxpayers increased to 109,950 on June 30, 2022, and 116, 229 on June 30,
                                      2023.
    Comments
                                      PRA has provided user guides on its website for registration, filing, and payment. A facilitation officer is also
                                      assigned to help taxpayers in person
    IN01344578
    ►Increase in registered taxpayers who filed STS returns in previous year (Number, Custom)

                                       Baseline                     Actual (Previous)             Actual (Current)           End Target

    Value                             23,947.00                    66,199.00                      40,109.00                  77,500.00

    Date                              30-Jun-2020                  30-Jun-2022                    30-Jun-2023                31-Jul-2025
                                      Average number of PRA’s STS filers increased by 39% in FY 21 (July 2020-June 2021), 176% in FY22, and
                                      67% in FY23 over the baseline. The average number of STS filers were 33,398 during FY21, 66,199 during
                                      FY22, and 40,109 in FY23. Baseline numbers were reported on July 24, 2020. The filing number keeps
                                      updating in subsequent year.
    Comments
                                      PRA has conducted several workshops for withholding agents and taxpayers on how to file returns. User
                                      guides are available on website for registration, filing, and payment. A facilitation officer is also assigned to
                                      help taxpayers in person.



10/5/2023                                                                                                                       Page 7 of 11
            The World Bank                                                                                    Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)


    IN01344581
    ►Database integration in tax administration (Text, Custom)

                                       Baseline                    Actual (Previous)            Actual (Current)            End Target
                                                                                                Data integration plan
                                                                   Draft data integration
                                      No linkages among                                         has been approved.
                                                                   plan is being discussed                                  Punjab tax authorities
                                      Punjab tax authorities’                                   PRA has created data
                                                                   and yet to be approved.                                  have access to shared
                                      databases or with third-                                  linkage with 6 third
    Value                                                          PRA is in discussion with                                data with links to third
                                      parties; PRA & FBR                                        parties. The plan to
                                                                   has established data                                     parties (at least total
                                      signed MOU for data                                       establish data
                                                                   linkages with 4 3 third                                  10 for PRA),
                                      sharing                                                   warehouse is in
                                                                   parties for data linkages.
                                                                                                progress.
    Date                              29-May-2020                  30-Jun-2022                  15-Sep-2023                 31-Jul-2025
                                      FD is working with three revenue authorities of Punjab on implementation of this indicator. The data
                                      integration plan has been approved. PRA has established data linkages with 6 third parties including
                                      excise, taxation and narcotics control department, Punjab food authority, Punjab employees and social
                                      security institution, agriculture department data (mandi app with data of aarti or middle-man/commission
                                      agent of agricultural products), school education department (private education providers registration
    Comments                          information system and schools owner’s data), and food department (wheat procurement, farmer data).

                                      Finance Department plans to hire firm to assess readiness of database linkage and to design data
                                      warehouse. A knowledge sharing session will be organized between Punjab, KP and FBR on data sharing
                                      arrangements.
    IN01344584
    ►Key business processes for tax administration simplified and automated (Text, Custom)

                                       Baseline                    Actual (Previous)            Actual (Current)            End Target
                                                                                                Plan for BPR and
                                                                   Plan for BPR and
                                                                                                feedback system for tax
                                                                   feedback system for tax                                  BP's of taxpayer
                                                                                                administration in Punjab
                                                                   administration in Punjab,                                registration, payment,
                                      Selected BPs automated                                    is not available as yet.
                                                                   is not available as yet.                                 arrears monitoring and
                                      in few tax authorities (e-                                Monitoring of arrears,
    Value                                                          Monitoring of arrears and                                refunds, appeals,
                                      payment for 8 taxes of                                    refunds and appeals
                                                                   refunds processing is yet                                litigation and feedback
                                      Punjab)                                                   processing are yet to be
                                                                   to be reviewed for                                       systems simplified and
                                                                                                reviewed for
                                                                   simplification and                                       automated.
                                                                                                simplification and
                                                                   automation.
                                                                                                automation.
    Date                              30-Jun-2020                  30-Jun-2022                  15-Sep-2023                 31-Jul-2025
                                      Supporting simplified and automated business processes of the tax administration of Punjab Revenue
                                      Authority (PRA), Excise, Taxation and Narcotics Control Department (ETNCD) and Board of Revenue
                                      (BOR) in Punjab. The TORs have been developed for assignment and soon consultants will be hired to
                                      prepare the Business Process Reengineering (BPR) plan.
                                      Punjab has provided e-pay facility for 23 levies. In addition, ATM, mobile banking, and over the counter
    Comments                          payment facilities are also available. As of May 2022, total 15 million transactions were conducted and RS.
                                      77 billion revenue collected using e-pay facility (in 30 months). https://epay.punjab.gov.pk/latest-
                                      booklet/#page/2
                                      PRA is working with Pakistan Revenue Administration Limited (PRAL) to increase its level of automation for
                                      administration.
    IN01344585
    ►Enhanced capacity for revenue generation from real estate (Text, Custom)

                                      Baseline                     Actual (Previous)            Actual (Current)            End Target
    Value                             Substantial difference       Review of legal              Review of legal             Complete properties’
                                      between official and         framework and                framework and               market valuation
                                      market values of             procedures for valuation     procedures for valuation    studies for 6 cities
                                      properties; No market        of properties to align it    of properties to align it   (cumulative) using
                                      valuation study conducted    with modern techniques       with modern techniques


10/5/2023                                                                                                                     Page 8 of 11
            The World Bank                                                                                      Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)



                                       for public and private      is not available as yet.       is not available as yet.   modern valuation
                                       properties                  Valuation unit has not yet     Valuation unit has not     methodology.
                                                                   been established.              yet been established.
    Date                               30-Jun-2020                 30-Jun-2021                    15-Sep-2023                30-Jun-2025
                                       Building capacity for revenue generation from real estate by improving the valuation system in six
    Comments                           zones. Consultants will soon be hired to review legal framework and procedures for valuation of properties.



 Disbursement Linked Indicators
 DLI_IND_TABLE
    ►DLI 1 Moderate and reduce the annual pension cost of GoPb (Intermediate Outcome, 35.00, 0%)


                                  Baseline                       Actual (Previous)              Actual (Current)              FY2024/25
                                                                 The Policy Framework                                         DLR 1.5: At least six
                                                                 for Improved                                                 (cumulative) key
                                  In FY19 (30th June),
                                                                 Management of Fiscal           One parametric reform         parameters
    Value                         Punjab civil service pension
                                                                 Risks is published on the      approved                      implemented of the
                                  cost 15% of budget
                                                                 website of Finance                                           Pension Reform
                                                                 Department                                                   Plan
    Date                          --                             30-Jun-2022                    15-Sep-2023                   --
                                            Punjab Cabinet has approved the Policy Framework for Improved Management of Fiscal Risk and
                                             the fiscal risk statement is presented to the Provincial Assembly.
    Comments
                                            Pension plan is approved by the Cabinet



    ►DLI 2 Variance between original budget and actual expenditure composition (Outcome, 45.00, 0%)


                                  Baseline                       Actual (Previous)              Actual (Current)              FY2024/25
                                                                                                                              DLR 2.5. During
                                                                                                                              Year 5, the variance
                                                                                                                              of the average of the
                                  Variance in original budget                                                                 previous three years
                                  and actual expenditure                                        The average variance of       in original budget
                                                                 Medium Term Fiscal
                                  composition by function                                       the                           and actual
                                                                 Framework presented to
    Value                         was an average of 18%                                         previous three years          expenditure
                                                                 the Cabinet and the
                                  during last three years.                                      (2019-20, 2020-               composition is less
                                                                 Provincial Assembly
                                  (2015-16, 2016-17 and                                         21 and 2021-22) is 7.1%.      than 10% by
                                  2017-18).                                                                                   program
                                                                                                                              administrative or
                                                                                                                              functional
                                                                                                                              classification
    Date                          --                             30-Jun-2022                    15-Sep-2023                   --
                                       a.    Fiscal management function will be supported under PFMU (hiring in process).
                                       b.    PFM Law is enacted.
    Comments




    ►DLI 3 Operational budget expenditure processed through e-procurement. (Intermediate Outcome, 35.00, 0%)


                                  Baseline                       Actual (Previous)              Actual (Current)              FY2024/25


10/5/2023                                                                                                                      Page 9 of 11
            The World Bank                                                                                   Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)



                                                                Standard bidding                                           DLR 3.6: five
                                                                documents prepared,                                        Implementing
                                                                and rules are being                                        Entities processes
                                  e-procurement system          revised. Both are yet to     Pilot of e-Procurement        30% of Operational
    Value
                                  does not exist.               be approved by the           system completed              Budget
                                                                Board. e-Procurement                                       Expenditures
                                                                pilot departments have                                     through e-
                                                                been notified                                              procurement system
    Date                          --                            30-Jun-2022                  15-Sep-2023                   --

    Comments



    ►DLI 4 Citizens accessing government services through digital platforms. (Outcome, 50.00, 0%)


                                  Baseline                      Actual (Previous)            Actual (Current)              FY2024/25
                                                                                                                           DLR 4.5 1,800,000
                                                                                                                           (US $ 5 M)
                                                                                             No of beneficiaries
                                                                                                                           DLR 4.6: Single
    Value                         500,000                       4,491,655                    6,204,859 of which
                                                                                                                           digital platform
                                                                                             19.65% are female
                                                                                                                           development for ten
                                                                                                                           services
    Date                          --                            30-Jun-2021                  15-Sep-2023                   --

    Comments


   ►DLI 5 Punjab Urban Local Areas reporting on revenues and expenditure position, especially related to disaster risk management, core
   public social services, and gender (Intermediate Outcome, 32.00, 0%)


                                  Baseline                      Actual (Previous)            Actual (Current)              FY2024/25
                                                                                                                           DLR 5.5: After
                                                                                                                           achieving DLR 5.4,
                                                                                                                           Finance Department
                                                                                                                           publishes budgets
                                                                                                                           and bi-annual
                                                                                                                           revenue and
                                                                Draft PFC formula with                                     expenditure reports
                                  Web based MIS                 incentives for improving                                   of 319 Urban Local
                                  implemented in 16 Urban       LG revenue and                                             Areas (cumulative)
                                  Local Areas (ULAs) for        expenditure recoding is                                    and the provincial
    Value                                                                                    119.00
                                  accounting and reporting.     prepared, but not yet                                      government
                                  System not integrated with    approved. 19 ULAs have
                                  Government IFMIS              expenditure recording                                      DLR 5.6: District
                                                                system.                                                    wise climate
                                                                                                                           expenditure reports
                                                                                                                           published on the
                                                                                                                           website of Finance
                                                                                                                           Department



    Date                          --                            30-Jun-2022                  14-Sep-2023                   --
                                  Supporting digital web based financial reporting solutions to Urban Local Areas (ULAs) for enhanced financial
                                  transparency.
    Comments                      A roadmap for implementation of financial reporting system on all ULAs has been prepared. Also, the
                                  government is working on ensuring compatibility of the system with FABS.



10/5/2023                                                                                                                  Page 10 of 11
            The World Bank                                                                                    Implementation Status & Results Report
            Punjab Resource Improvement and Digital Effectiveness (P171417)




    ►DLI 6 Value of own-source tax revenue (Outcome, 40.00, 0%)


                                  Baseline                       Actual (Previous)             Actual (Current)              FY2024/25
                                                                 PKRs 276.693 billion
                                                                 (FY22, revised
                                                                 estimates). Impact
                                                                 assessment of COVID on
                                                                                                                             DLR 6.6:
                                                                 revenue approved and
                                                                                                                             Implementing
                                                                 published on the website     PKRs 310 billion (FY23,
    Value                         Rs. 191 billion (FY20, RE)                                                                 Entity’s own-source
                                                                 of Finance Department,       revised estimates)
                                                                                                                             tax collection of Rs
                                                                 and Punjab Revenue
                                                                                                                             300 billion
                                                                 mobilization strategy and
                                                                 implementation plan
                                                                 have been prepared, but
                                                                 yet to be approved.
    Date                          --                             30-Jun-2022                  30-Jun-2023                    --
                                  As per final figures, Punjab's total own-source tax revenue collection was PKR188.5 billion in FY20, PKR.224
                                  billion in FY21, and PKR. 286 billion in FY22. The collections were RS. 310 billion (revised estimates) in FY23.
                                  The COVID impact assessment on revenue and Punjab revenue mobilization strategy and implementation
    Comments
                                  plan were approved and published on the website of the Finance Department. The revenue departments are
                                  preparing their detailed annual plans for the implementation of the strategy



    ►DLI 7 Database integration in tax administration (Intermediate Outcome, 37.00, 0%)


                                  Baseline                       Actual (Previous)             Actual (Current)              FY2024/25
                                                                                                                             DLR 7.6: Punjab tax
                                                                                              Data integration plan has      authorities have
                                  No linkages among Punjab
                                                                                              been approved. PRA has         access to shared
                                  tax authorities’ databases     PRA has established
                                                                                              created data linkage with      data with links to
    Value                         or with third-parties; PRA &   data linkages with 3 third
                                                                                              6 third parties. The plan to   third parties (total 10
                                  FBR signed MOU for data        parties
                                                                                              establish data warehouse       for PRA), accessible
                                  sharing.
                                                                                              is in progress.                with taxpayer’s
                                                                                                                             CNIC/Name/STN.
    Date                          --                             30-Jun-2022                  30-Jun-2023                    --


                                  FD is working with three revenue authorities of Punjab on implementation of this indicator. The data integration
                                  plan has been approved. PRA has established data linkages with 6 third parties including excise, taxation and
                                  narcotics control department, Punjab food autohrity, Punjab employees and social securty institution,
                                  agriculture department data (mandi app with data of aarti or middle-man/commission agent of agricultural
                                  products), school education department (private education providers registration information system and
    Comments                      schools owner’s data), and food department (wheat procurement, farmer data).

                                  Finance Department plans to hire firm to assess readiness of database linkage and to design data
                                  warehouse. A knowledge sharing session will be organized between Punjab, KP and FBR on data sharing
                                  arrangements.




10/5/2023                                                                                                                    Page 11 of 11