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, Adnan Ashraf Ghumman, Irum Touqeer Seq No: 3 | ARCHIVED on 01-Mar-2022 | ISR50146 | Created by: Irum Touqeer on 27-Jan-2022 | Modified by: Akmal Minallah on 25-Feb-2022 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) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions The Program shows good progress and commitment by the Government of Punjab (GoPj). The Punjab Fiscal Policy Framework has been approved by the Cabinet, and the Public Financial Management (PFM) law has been drafted and is being discussed with stakeholders. It is expected that the PFM law will be enacted by March 15th, 2022 Joint priorities committee has been notified to supervise issuance of single ceiling for departments; standard bidding documents prepared by PPRA; and drafts of tax data integration plan and domestic revenue mobilization strategy prepared and are being discussed. Substantial increase in registered taxpayers for sales tax on services has been noted (from 82,285 in June 2020 to 103,227 in January 2022), and Punjab’s tax collection has also increased from Rs.188.5 billion in FY20 to Rs 228.65 billion in FY21. The Punjab Information Technology Board (PITB) has prepared the PC-I to support implementation of Single Digital Identification, e-Procurement systems, e-payment systems, and expansion of online public services. The World Bank is also collaborating with the United Kingdom’s Foreign, Commonwealth and Development Office (FCDO) on activities that are complementary and supporting the Program result areas. 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 41.33 262.67 14% 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 Program Action Plan 3/1/2022 Page 1 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) Action Description 1. Establish PFM Unit Source DLI# Responsibility Timing Timing Value Status Technical Finance Department Due Date 15-Mar-2022 In Progress 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 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-Jun-2022 Delayed 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 In Progress Completion Measurement Annual reporting by the Finance Department to the Bank A draft consolidated report for first year on compliance with ACGs shared by the Finance Department for Bank’s Comments review 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) Source DLI# Responsibility Timing Timing Value Status 3/1/2022 Page 2 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) Environmental and Social P&D Department Due Date 30-Sep-2022 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 GRM is on 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 30-Nov-2022 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 In Progress Program Support Unit shall be staffed with M&E specialist, procurement specialist, financial management specialist Completion Measurement and a safeguard specialist. Comments The hiring of financial management and safeguards specialist has been delayed and is now in process. 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 Risk Category Rating at Approval Previous Rating Current Rating 3/1/2022 Page 3 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) 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 IN01099008 ►Variance between original budget and actual expenditure composition (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Joint priorities Average of three years committee notified; Average of three years Cabinet approved Fiscal Value variance is 18%. (2015- Single ceilings for variance (FY22 – Management Policy. 18). departments being FY24) is <10% prepared. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 15-Jul-2025 Variance in expenditure composition out turn by function (PEFA 2.1) The joint priorities committee will supervise issuance of single ceilings, currently being deliberated through Comments preparation and of the Punjab MTFF. Increased use of digital technology for delivery of selected public services IN01099010 ►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% 4,491,655 of which 4,491,655 of which 1,800,000, of which Value female 11.40% are female 11.40% are female 20% female Date 30-Jun-2020 30-Jun-2021 01-Feb-2022 30-Jun-2025 Increased number of citizens using specific public digital services. The target is on track - and will be Comments assessed at FY-end. Improved collection of own source revenue IN01099009 ►Value of own-source tax revenue (Text, Custom) 3/1/2022 Page 4 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) Baseline Actual (Previous) Actual (Current) End Target PKRs 228.65 billion PKRs 188.5 billion (FY21). First drafts of (FY20). The impact impact assessment of assessment of COVID on COVID on revenue, and Own-source tax PKRs 191 billion (FY20, revenue, and Punjab Value Punjab Revenue collection of Rs.300 RE) Revenue mobilization mobilization strategy billion. strategy and and implementation implementation plan are plan have been being drafted. prepared. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 As per final figures, Punjab's total own-source tax revenue collection was Rs188.5 billion in FY20. The draft COVID impact assessment on revenue, and Punjab Revenue mobilization strategy and implementation plan Comments have been prepared and being discussed. Intermediate Results Indicators by Results Areas Strengthening budget formulation and fiscal risk management IN01099046 ►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), Punjab Cabinet approved for Improved (cumulative) key Punjab civil service the Policy Framework for Management of Fiscal Value parameters pension cost 15% of Improved Management Risks yet to be implemented of the budget of Fiscal Risks. presented to provincial Pension Reform Plan Assembly. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 Next steps are presentation of fiscal risk statement to the Provincial Assembly- at the earliest, and initiating design of pension reform plan, based on acturial analysis of 2019, further analytical work (as needed) and Comments broad based consultations. A draft PFM law is prepared, to be approved by the Cabinet. IN01099049 ►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 No policy guidelines on In FY20 (30th June), no No policy guidelines on contracting & monitoring policy guidelines on contracting & monitoring of commodity debt exist contracting & monitoring of commodity debt exist along with strategy to Punjab FD ensures no of commodity debt exist along with strategy to reduce commodity debt more than PKR20 Value along with strategy to reduce commodity debt flow, as well as no billion flow in reduce commodity debt flow as well as no detailed disclosure of commodity debt stock. flow as well as no detailed detailed disclosure of commodity debt stock, disclosure of commodity commodity debt stock. interest cost and debt stock. subsidies. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 Comments IN01099052 ►Districts achieving minimum standards for Disaster Risk Reduction (Text, Custom) 3/1/2022 Page 5 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) 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-2021 31-Jan-2022 30-Jun-2025 Comments Minimum standards for DRR shall be defined in the DRFS. IN01099055 ►Strengthened cash management function of Government of Punjab (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Cash Management Cash forecasting GoPb does not have cash Cash Management Policy and accounting Value reports published on management policy. Policy is not approved framework are not quarterly basis by FD approved. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 Supporting GoPb in strengthening its cash management function. This function may be performed by Comments technical staff to be hired under PFMU. Increased use of digital technology for delivery of selected public services IN01099047 ►Operational budget expenditure processed through e-procurement (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Standard bidding documents prepared, Draft rules and standard and rules are being e-procurement system bidding documents are revised. Both are yet to Value 50% does not exist. yet to be approved by the be approved by the Board. Board. e-Procurement pilot departments have been notified. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 e-Procurement system means an end to end system. Draft Rules and Standard Bidding Documents are yet to be approved by the Board. PPRA is preparing plan to implement e-procurement system in coordination with Federal PRA (for software development). PITB will provide technical support to PPRA (PC1 Comments approved). e-procurement Pilot departments are Punjab ETNCD, PDB, and Agriculture Department. IN01099050 ►Additional services provided to citizens and firms online, through a single identity platform (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 18 services are 50 Services provided 10 services are provided 18 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-2021 31-Jan-2022 30-Jun-2025 Increased public services provided online through a single identity platform. This is on track. Five additional services will be added this year. Single digital identity development effort is being led by the National Database and Registration Authority (NADRA). PITB is coordinating with NADRA to explore piloting the Comments implementation of single digital identity in Punjab. e-services PC1 has been approved to support expansion of online public services. 3/1/2022 Page 6 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) IN01099053 ►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-2021 31-Jan-2022 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. IN01099056 ►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 16.00 319.00 Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 Supporting digital web based financial reporting solutions to Urban Local Areas (ULAs) for enhanced financial transparency. The draft for Provincial Finance Commission (PFC) formula with clear incentives for improving LG revenue and expenditure recoding is prepared. But its approval depends on finalization of the Commission for PFC Award. The nominated commission members are yet to come on board. Comments A new LG ordinance has been approved. 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. Previously recorded information is updated: the actual current and previous is same as baseline. Improved collection of own source revenue IN01099048 ►Increase in number of registered services sales taxpayers (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 82,285.00 94,982.00 103,227.00 145,000.00 Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 The taxpayers’ registration efforts of PRA has led to the increase of registered Service Sales tax payers by 15% from baseline in FY21. As reported on February 1, 2022, total registered taxpayers were 94,484 on June 30, 2021. The number increased to 103,227 on January 31, 2022. PRA has provided user guides on its website for registration, filing, and payment. A facilitation officer is also Comments assigned to help taxpayers in person (about 30-40 persons are reported to visit per day to receive support). In addition, it has reduced tax rate (from 16% to 5%) for small sector, who are mostly dealing with non- registered taxpayers -- all resulting in improved registration and filing. IN01099051 ►Increase in registered taxpayers who filed STS returns in previous year (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 23,947.00 31,978.00 32,476.00 77,500.00 Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 31-Jul-2025 3/1/2022 Page 7 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) Average number of STS filers increased by 39% in FY 21 (July 2020-June 2021) with PRA. The average number of STS filers were 33,398 during FY21, and 32,476 during July 2021 – January 2022 as reported on February 1, 2022. Baseline is as 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 (about 30-40 persons are reported to visit per day to receive support) - all resulting in improved filing. IN01099054 ►Database integration in tax administration (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target No linkages among Draft data integration Punjab tax authorities Punjab tax authorities’ plan is being discussed Draft data integration have access to shared databases or with third- and yet to be approved. Value plan is being discussed data with links to third parties; PRA & FBR PRA is in discussion and yet to be approved. parties (at least total signed MOU for data with 4 third parties for 10 for PRA), sharing data linkages. Date 29-May-2020 30-Jun-2021 31-Jan-2022 31-Jul-2025 FD is working with three revenue authorities of Punjab on draft data integration plan. A knowledge session was held with KP Government to understand/ learn from their approach. After consultations, the plan will be Comments submitted for necessary approval. PRA has identified 4 third parties with whom it is exploring possibility of creating data linkages. IN01099057 ►Key business processes for tax administration simplified and automated (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Plan for BPR and feedback system for tax BP's of taxpayer administration in registration, payment, Selected BPs automated Plan for BPR and Punjab, is not available arrears monitoring and in few tax authorities (e- feedback system for tax as yet. Value refunds, appeals, payment for 8 taxes of administration in Punjab, Monitoring of arrears litigation and feedback Punjab) is not available as yet and refunds processing systems simplified and is yet to be reviewed for automated. simplification and automation. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 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. After approval of procurement plan, consultants will be hired to prepare the Business Process Reengineering (BPR) plan. Punjab has provided e-pay facility for 21 levies. In addition, ATM, mobile banking, and over the counter Comments payment facilities are also available. As of Dec 31, 2021, total 12 million transactions were conducted and RS. 61 billion revenue collected using e-pay facility (in 27 months). https://epay.punjab.gov.pk/latest- booklet/ PRA is working with Pakistan Revenue Administration Limited (PRAL) to increase its level of automation for administration. Every single step will be automated. The agreement is in process. IN01099058 ►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 3/1/2022 Page 8 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) valuation study conducted with modern techniques with modern techniques modern valuation for public and private is not available as yet. is not available as yet. methodology. properties Valuation unit has not yet been established. Date 30-Jun-2020 30-Jun-2021 31-Jan-2022 30-Jun-2025 Building capacity for tax and non-tax revenue generation from public and private property by improving the valuation system in six zones. Consultants will soon be hired to review legal framework and procedures for Comments 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 DLR 1.5: At least six The Policy Framework for (cumulative) key In FY19 (30th June), Fiscal Risk Policy Improved Management of parameters Value Punjab civil service pension approved by the Punjab Fiscal Risks yet to be implemented of the cost 15% of budget Cabinet. presented to provincial Pension Reform Assembly. Plan Date -- 30-Jun-2021 31-Jan-2022 --  Punjab Cabinet has approved the Policy Framework for Improved Management of Fiscal Risk. Next step is presentation of fiscal risk statement to the Provincial Assembly (close to budget presentation – March 2022). Comments  FD has prepared a draft pension reforms plan, which is reviewed and commented on by the Bank. The plan needs to be submitted to the Cabinet for approval as early as possible. ►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 in original budget composition by function Joint priorities committee and actual Cabinet approved Fiscal Value was an average of 18% notified; MTFF is under expenditure Management Policy. during last three years. preparation. composition is less (2015-16, 2016-17 and than 10% by 2017-18). program administrative or functional classification Date -- 30-Jun-2021 31-Jan-2022 -- DLR 2.1 a. Fiscal management function will be supported under PFMU (hiring in process). b. A draft PFM law is prepared, and it needs approval by the Cabinet by March 15th 2022. This will be followed by notification of fiscal management policy and rules to support annual preparation of Comments MTFF. The rules should be notified by end of March 2022. c. FD has also notified MTFF working group, and the Bank team is providing capacity building support to that working group. 3/1/2022 Page 9 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) DLR 2.2 a. DLR 2.2: Priorities committee notified and several meetings held. The draft on budget ceilings for 11 departments is prepared. The following pre-requisites are required for the single ceilings (i) submission of Budget Strategy Paper which includes MTFF and budget ceilings as explained in the draft PFM law; (ii) budget rules notified to support timing and manner of communication of ceilings as required under the draft PFM law; and (iii) communication of ceilings to the department. ►DLI 3 Operational budget expenditure processed through e-procurement. (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) FY2024/25 Standard bidding DLR documents prepared, and 3.6.Implementing Draft rules and standard rules are being revised. Entity processes e-procurement system bidding documents are Both are yet to be cumulatively 50% of Value does not exist. yet to be approved by the approved by the Board. e- operational budget PPRA Board Procurement pilot expenditures departments have been through e- notified procurement Date -- 30-Jun-2021 31-Jan-2022 -- e-Procurement system means an end-to-end system. Draft Rules and Standard Bidding Documents are yet to be approved by the Board. PPRA will decide to wait for the federal pilot or to opt for another end to end solution. Several partial models are available in the province. PPRA will get technical readiness TA firm as well a PITB can extend technical support. Comments e-procurement Pilot departments are Punjab ETNCD, PDB, and Agriculture Department. ►DLI 4 Citizens accessing government services through digital platforms. (Outcome, 45.00, 0%) Baseline Actual (Previous) Actual (Current) FY2024/25 Value 500,000 4,491,655 4,491,655 1,800,000 Date -- 30-Jun-2021 30-Jun-2021 -- First year target is over achieved 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, 37.00, 0%) Baseline Actual (Previous) Actual (Current) FY2024/25 DLR 5.5: After achieving DLR 5.4, Draft PFC formula with Draft PFC formula with Finance Department Web based MIS incentives for improving incentives for improving publishes budgets implemented in 16 Urban LG revenue and LG revenue and and bi-annual Local Areas (ULAs) for expenditure recoding is expenditure recoding is Value revenue and accounting and reporting. prepared, but not yet prepared, but not yet expenditure reports System not integrated with approved. 19 ULAs have approved. 16 ULAs have of 319 Urban Local Government IFMIS expenditure recording expenditure recording Areas (cumulative) system system. and the provincial government 3/1/2022 Page 10 of 11 The World Bank Implementation Status & Results Report Punjab Resource Improvement and Digital Effectiveness (P171417) Date -- 30-Jun-2021 31-Jan-2022 -- Supporting digital web based financial reporting solutions to Urban Local Areas (ULAs) for enhanced financial transparency. The draft for Provincial Finance Commission (PFC) formula with clear incentives for improving LG revenue and expenditure recoding is prepared. But its approval depends on finalization of the Commission for PFC Award. The nominated commission members are yet to come on board. Comments A new LG ordinance has been approved. 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. ►DLI 6 Value of own-source tax revenue (Outcome, 40.00, 0%) Baseline Actual (Previous) Actual (Current) FY2024/25 PKRs 188.5 billion PKRs 228.65 billion (FY20). The impact (FY21). First drafts of DLR 6.6: assessment of COVID on impact assessment of Implementing revenue, and Punjab COVID on revenue, and Value Rs. 191 billion (FY20, RE) Entity’s own-source Revenue mobilization Punjab Revenue tax collection of Rs strategy and mobilization strategy and 300 billion implementation plan are implementation plan have being drafted been prepared. Date -- 15-Jan-2021 31-Jan-2022 -- As per final figures, Punjab's total own-source tax revenue collection was Rs188.5 billion in FY20. The draft COVID impact assessment on revenue, and Punjab Revenue mobilization strategy and implementation plan Comments have been prepared and being discussed. ►DLI 7 Database integration in tax administration (Intermediate Outcome, 37.00, 0%) Baseline Actual (Previous) Actual (Current) FY2024/25 DLR 7.6: Punjab tax authorities have No linkages among Punjab Draft data integration plan access to shared tax authorities’ databases Draft data integration is being discussed and yet data with links to Value or with third-parties; PRA & plan is being discussed to be approved. PRA is in third parties (total 10 FBR signed MOU for data and yet to be approved discussion with 4 third for PRA), accessible sharing. parties for data linkages. with taxpayer’s CNIC/Name/STN. Date -- 30-Jun-2021 31-Jan-2022 --  DLR 7.1: Draft data integration plan has been prepared, and being discussed with Punjab Revenue Authority (PRA), Board of Revenue (BoR) and Excise, Narcotics and Taxation Department (ETNCD). Bank has also provided comments. After taking stakeholders on board, the plan is Comments expected to be approved by Cabinet by March 2022.  DLR 7.2: PRA is working on establishing data linkages with 3 third parties and is on track for achieving the target. 3/1/2022 Page 11 of 11