The World Bank Strengthening Public Financial Management in Rajasthan (P156869) REPORT NO.: RES50401 RESTRUCTURING PAPER ON A PROPOSED PROJECT RESTRUCTURING OF STRENGTHENING PUBLIC FINANCIAL MANAGEMENT IN RAJASTHAN APPROVED ON MAY 1, 2018 TO INDIA GOVERNANCE GLOBAL PRACTICE SOUTH ASIA REGION Regional Vice President: Hartwig Schafer Country Director: Junaid Kamal Ahmad Regional Director: Zoubida Kherous Allaoua Practice Manager: Hisham Ahmed Waly Task Team Leaders: Manoj Jain, Savinay Grover The World Bank Strengthening Public Financial Management in Rajasthan (P156869) ABBREVIATIONS AND ACRONYMS AoC Award of Contract CCS Commitment Control System CTD Commercial Taxes Department CUTS Consumer Unity & Trust Society International DCR Demand Collection Register DeMPA Debt Management Performance Assessment DLI Disbursement Linked Indicator DPP Decentralized Participative Planning EAD Economic Affairs Division FM Financial Management FY Financial Year GoI Government of India GoR Government of Rajasthan GST Goods and Services Tax IA Internal Audit IBRD International Bank of Reconstruction and Development IFMS Integrated Financial Management System IT Information Technology LFAD Local Fund Audit Department MoF Ministry of Finance PDO Project Development Objective PFM Public Financial Management PIM Public Investment Management PMU Project Management Unit SPFC State Procurement Facilitation Cell SPFMR Strengthening Public Financial Management in Rajasthan Project SPPP State Public Procurement Portal TNA Training Needs Analysis US$ United States Dollar VAT Value Added Tax WB World Bank The World Bank Strengthening Public Financial Management in Rajasthan (P156869) BASIC DATA Product Information Project ID Financing Instrument P156869 Investment Project Financing Original EA Category Current EA Category Not Required (C) Not Required (C) Approval Date Current Closing Date 01-May-2018 31-Mar-2024 Organizations Borrower Responsible Agency India Project Development Objective (PDO) Original PDO The Project Development Objective (PDO) is: "to contribute to improved budget execution, enhanced accountability, and greater efficiency in revenue administration in Government of Rajasthan". OPS_TABLE_PDO_CURRENTPDO Summary Status of Financing (US$, Millions) Net Ln/Cr/Tf Approval Signing Effectiveness Closing Commitment Disbursed Undisbursed IBRD-88550 01-May-2018 29-May-2018 26-Jul-2018 31-Mar-2024 21.70 11.18 10.52 Policy Waiver(s) Does this restructuring trigger the need for any policy waiver(s)? No The World Bank Strengthening Public Financial Management in Rajasthan (P156869) I. PROJECT STATUS AND RATIONALE FOR RESTRUCTURING A. Project Status 1. The Strengthening Public Financial Management (PFM) in Rajasthan was approved by the World Bank’s Board of Executive Directors on May 1, 2018 and became effective on July 26, 2018 with a closing date of March 31, 2024. It has an overall allocation of US$31 million, of which International Bank for Reconstruction and Development (IBRD) Loan in the amount of US$21.7 million and counterpart financing of US$9.3 million. The Project aims at improved budget execution, enhanced accountability, and greater efficiency in revenue administration in Government of Rajasthan (GoR), by providing support through the following three components:  Component 1: Strengthening PFM Framework (US$6.00 million, of which US$4.20 million IBRD financing);  Component 2: Strengthening Expenditure and Revenue Systems (US$21.65 million, of which US$15.15 million IBRD financing); and  Component 3: Project Management and Capacity Building (US$3.30 million, of which US$2.30 million IBRD financing). 2. The overall progress towards achievement of the project development objective (PDO) is rated Satisfactory and implementation progress as on date is rated Moderately Satisfactory1. Current project disbursements stand at US$11.11 million (51.2 percent) of the IBRD Loan and latest progress against implementation of the three project components and achievement of the PDO level indicators is as follows: Component 1: Strengthening PFM Framework. 3. This component has four sub-components and their implementation status is as follows:  Sub-component 1.1: Strengthening Effectiveness of the State’s Audit Institutions. The objective of this sub- component is to enhance the effectiveness of local fund audit and internal audit institutions to play a wider role in accountability and bringing in value to the function by raising the profile and performance of these institutions. This sub-component has progressed well. The Internal Audit Strengthening Plan and Audit Manual have been approved by the Directorate of Inspection (DI). The Local Fund Audit Manual, Roadmap for Strengthening and Audit Management System User Manual are being finalized, Audit Management Software has been developed to be rolled-out and training imparted. Going forward, GoR is in the process of deciding the actions points from the strengthening plan to be implemented.  Sub-component 1.2: Strengthening Planning, Management, and Monitoring of Capital Expenditures/Projects in Rajasthan. This sub-component aims to strengthen capital expenditure planning and management cycle (Public Investment Management-PIM). As a pre-cursor to PIM, the exercise to rationalize and prioritize existing schemes has been completed, which helped identify 119 schemes to be discontinued and 24 schemes to be merged. Going forward, formulation of PIM framework and guidelines is proposed for which the work has been initiated with a consultant’s support. 1Per the latest Implementation Status and Results Report (ISR), approved by World Bank management on December 23, 2021: https://documents1.worldbank.org/curated/en/099330012232128860/pdf/Disclosable0Ve0869000Sequence0No006.pdf The World Bank Strengthening Public Financial Management in Rajasthan (P156869)  Sub-component 1.3: Strengthening Decentralized Participative Planning (DPP) in Rajasthan. The objective of this sub-component is to enhance transparency and participation in the budgeting process, strengthen capacity of departments dealing with local governments to play their roles more efficiently and effectively in improving service delivery, and promote inclusiveness in the planning process through a systematic and disciplined approach. This sub-component has progressed well. The consultants have submitted the final deliverables (DPP Framework, Procedures, Training Plan, and Implementation Strategy), incorporating feedback from stakeholders and the Bank. Based on pilot in one district, a District Plan 2020-21 has been developed with the help of stakeholders demonstrating the procedures developed. GoR will take a call on which planning application is to be used and to what extent, and accordingly direct the way forward to the consultant during the handholding phase to fully achieve the objectives of the assignment. GoR is proposing an extension of the work already done, including study on enhancing Own Source Revenue in local bodies and including a utility in the Financial Management Information System (FMIS) for local planning.  Sub-component 1.4: Using Data for Policy Action. The objective of this sub-component is to harness the power of data analytics for better decentralized planning, efficient resource allocation and systematic monitoring of outcomes with the goal of improving welfare outcomes in the state. A consultant has completed the assignment as per the work plan agreed with the planning department, with development of several welfare and participation indices, dashboards and economic reviews. Component 2: Strengthening Expenditure and Revenue Systems. 4. This component has four sub-components and their implementation status is as follows:  Sub-component 2.1: Building on Rajasthan Transparency in Public Procurement Act and Rules. This sub-component aims to strengthen procurement capacity in the state. A consultancy for “Training Needs Assessment (TNA) and Development of Training Strategy” has been completed. Contract has also been awarded for “Technical support to State Procurement Facilitation Cell (SPFC)’ which will help deliver agreed results. The Project is in process of hiring firm for delivering of training and the development of online modules, as a follow on to training needs (procurement has been initiated). While several results have been obtained, some need to shift forward on account of ground realities and a new one included on account of emerging priorities (Publication of award).  Sub-component 2.2: Strengthening Cash and Debt Management. This sub-component aims to strengthen cash and debt management for the state, under which progress needs improvement. A Debt Management Performance Assessment (DeMPA) was completed earlier and the Budget Division after reviewing several options/systems decided to develop a full cycle bespoke system which will also allow for undertaking analytics on debt market conditions for taking appropriate borrowing decisions on timing, amount, tenor, and rates. Contract was recently awarded (after a delay) for cash and debt management consultancy, and therefore the timing of results needs to be adjusted.  Sub-component 2.3: Strengthening Commitment Control and Contract Management. This sub-component aims to implement commitment control in the state of Rajasthan. The implementation of this sub-component is in the last stage. Commitment Control Solution (CCS) Policy and Procedures have been prepared, and the last deliverable of handing over the CCS application to the FMIS team is being planned pursuant to submission of a handover readiness report. GoR is in the process of integration of the CCS solution in FMIS for sharing of data and roll-out of the CCS to departments. The next steps includes approval and operationalizing the commitment control framework, and implementation of CCS in ten departments. This activity is incentivized through a Disbursement The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Linked Indicator (DLI)2. While all targets are achievable, they need to be retimed to reflect the progress and adjusted to the new environment arising from the Novel Coronavirus Disease 2019 (COVID-19) situation.  Sub-component 2.4: Strengthening Revenue Systems and Capacity Building. The objective of this sub-component is strengthening of revenue departments. The implementation has progressed well for Transport Department but has been slow in Commercial Taxes Department (CTD) and Excise Department (ED). The following three departments are benefiting from this support: - Commercial Taxes Department (CTD): Hardware for allowing seamless transition to new environment has been installed and a consultancy for strengthening the institutional capacity of the CTD has been completed. However, due to due to changing priorities of the Department owing to the COVID-19 pandemic induced policy changes, new Goods and Services Tax (GST) regime and changed context of the State Government, there is a need to revise the results framework by dropping one and revising the other two indicators. - ED: Procurement of a consultant for institutional capacity building and hardware has been completed, although slower than anticipated. Procurement of ED’s IT hardware has also been completed. - Transport Department: Work related to this Department has proceeded exceedingly well: Consultancy for undertaking business process review has been completed with excellent results and to the satisfaction of the Department. The Transport Department has also procured consultancy support through the project for undertaking reform of 12 District Treasury Office’s front offices using a Public-Private Partnership (PPP) framework, which has already been awarded. Component 3: Project Management, Monitoring & Evaluation and Coordination. 5. A total of 12 line departments/divisions across the GoR are involved in this project, with technical coordinators appointed by each department for liaising with the Project Management Unit (PMU). Project staff has been hired at PMU which include financial management, procurement and operation analysts. B. Rationale for Restructuring 6. The Project continues to be relevant and of priority to the GoR in strengthening PFM in the State. The mid-term review mission, which ended on June 6, 2021, discussed the need for project restructuring, primarily comprising of changes to DLIs and Results Framework indicators, which was necessitated due to the evolving context, timing issues, implementation learning, delays caused by COVID-19, and elections, and need to clarify the implementation protocols. 7. The Project design remains relevant, and implementation of components related to the expenditure side with audit, commitment control, planning, investment management, and procurement capacity building proceeds satisfactorily. On the revenue side, significant reforms were planned for the CTD; however, due to changing government priorities on the revenue side, the CTD activities have been revised. A change in the closing date is not proposed at this time. II. DESCRIPTION OF PROPOSED CHANGES 8. The following specific changes are proposed to be incorporated through this restructuring: 2 Also referred to as Performance-Based Conditions (PBCs), in line with the revised World Bank terminology. The World Bank Strengthening Public Financial Management in Rajasthan (P156869)  Changes to the Results Framework (PDO and intermediate results indicators): The results framework has been modified to reflect the shifting of the timelines, and to revise selected results and end targets factoring in actual progress made and the residual Project implementation period. While proposing these changes, it has been ensured that the monitoring and evaluation framework remains relevant and comprehensive, allowing the Project performance to be tracked over its remaining life. The changes include dropping, adding, postponing some targets, and consolidating multiple targets into one, and are summarized in Results Section below. Such changes will have no impact on the expected overall Project outcomes nor will they require changes to the PDO.  Changes in DLI targets: In this restructuring, the timing of some DLI targets and the description of others are being changed to reflect actual ground experience, implementation progress and GoR’s priorities. The detailed revised DLI matrix is included in the PBC section of this document. The underlying DLI Verification Protocol has also been revised to reflect these changes. In addition, consolidation of DLI targets spread over multiple years to a single year is also proposed, due to the delays and considering the remaining Project implementation period. These changes are summarized and detailed below: (a) DLIs 1.1 to 1.3 on Procurement: For DLI 1.1, targets are proposed to be revised and shifted to future years in view of the COVID-19 pandemic induced change in implementation strategy and a new target on transparency included. No Change in DLIs 1.2 and 1.3. (b) DLI 2 on Cash and Debt Management: Targets to be shifted to future years in view of the COVID- 19 pandemic induced change in implementation strategy. (c) DLI 3 on Commitment Control: Minor changes to clarify the terminology and making the targets more pragmatic. (d) DLIs 4.1 to 4.3 on CTD: DLI 4.1 will be dropped since in the new GST tax regime, as this indicator is not relevant (the dealers cannot remain in non/filers status as per the new design) and consequently LA will be amended as well. DLIss 4.2 and 4.3 are revised due to changing priorities of the Department owing to the COVID-19 pandemic induced policy changes, new GST regime and changed context of the State Government. (e) DLIs 5.1 and 5.2 on Transport and Excise: These DLIs are proposed to be revised, since the targets on growth in revenue were significantly impacted due to the COVID 19 pandemic.  The Project Implementation Plan (PIP) will be updated to reflect the revised DLI Verification Protocols after the legal amendment to Loan agreement is issued. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) III. SUMMARY OF CHANGES Changed Not Changed Results Framework ✔ PBCs ✔ Implementing Agency ✔ DDO Status ✔ Project's Development Objectives ✔ Components and Cost ✔ Loan Closing Date(s) ✔ Cancellations Proposed ✔ Reallocation between Disbursement Categories ✔ Disbursements Arrangements ✔ Disbursement Estimates ✔ Overall Risk Rating ✔ Safeguard Policies Triggered ✔ EA category ✔ Legal Covenants ✔ Institutional Arrangements ✔ Financial Management ✔ Procurement ✔ Implementation Schedule ✔ Other Change(s) ✔ Economic and Financial Analysis ✔ Technical Analysis ✔ Social Analysis ✔ Environmental Analysis ✔ IV. DETAILED CHANGE(S) The World Bank Strengthening Public Financial Management in Rajasthan (P156869) . The World Bank Strengthening Public Financial Management in Rajasthan (P156869) . Results framework COUNTRY: India Strengthening Public Financial Management in Rajasthan Project Development Objectives(s) The Project Development Objective (PDO) is: "to contribute to improved budget execution, enhanced accountability, and greater efficiency in revenue administration in Government of Rajasthan". Project Development Objective Indicators by Objectives/ Outcomes RESULT_FRAME_TBL_PDO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Project Development Objective Protocol on commitment control approved and Software solution for circulated for Commitment Control implementation by developed and Policy on the Finance Strengthened budget accepted CCS being used in 10 CCS being used in 20 CCS being used in 20 Commitment Control Commitment Control, Department, GoR execution by improving Policy, procedures/ (ten) departments departments departments covering PBC 5 System does not along with Protocol, controls over commitment guidelines and covering 50% of their covering 50% of their 50% of their capital exist procedures/ procedures/guideline (Text) software solution capital expenditure capital expenditure expenditure guidelines, developed s and software piloted in 2 (two) solution departments implemented in 10 (ten) departments Action: This indicator has Rationale: been Revised The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_PDO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 The indicator remains same for Year 1 and 2. For years 3 the indicator terminology has been clarified and target revised, based on what is pragmatic during the current situation. New framework Outdated audit Institutional strengthening followed in all Regional manual and (IS) of Local Fund Audit Offices of LFAD and processes and no Department (LFAD) (Text) audit process migrated automation. to AMS 500 officials trained Draft SBDs for new and certified in public contracting methods procurement SBDs prepared Strengthened public under preparation (cumulative) SPFC has developed a Database of debarred procurement framework Lack of Finance Department database of debarred firms developed and capacity (including institutionalized has prepared and five firms and made it Procurement capacity training of minimum 5% public procurement new SBDs* uploaded available to state and of the officials female employees of the training system with on Finance procuring entities enhanced department) (Text) limited outreach No Department website database of debarred of GOR for use by firms procuring entities. Rationale: Action: This indicator has The targets for years 1, 3, and 4 are shifted to year 5 in view of the delay in appointment of consulting firm, also the target of officials trained is reduced based been Revised on what is pragmatic during the current situation. Improving effectiveness of New audit 250 CTD official Additional 250 CTD Tax Audit in the Commercial Audit hit rate low methodology Audit hit rate Audit hit rate Audit hit rate improves PBC 7 trained on Audit official trained on Taxes Department (CTD) (10%) prepared and improves to 11% improves to 15% to 15% under GST Audit under GST (Text) approved The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_PDO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Rationale: Action: This indicator has The indicator remains same for Year 1. New targets introduced with respect to the training of the officials for year 2 and 3. The target for year 4 and 5 adjusted been Revised marginally. PDO Table SPACE Intermediate Results Indicators by Components RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Strengthening Public Financial Management Framework Weak decentralized District plan for first GoR has established GoR has established Implementation of a participatory Strengthened draft pilot prepared as per linkage of State govt. linkage of State govt. strengthened decentralized planning process and state DPP framework agreed draft plan share with plan share with participatory planning not linked to the and Procedures framework on allotted PRI budget allotted PRI budget process in Rajasthan (Text) annual budget Manual prepared selected software through IFMS 3.0 through IFMS 3.0 process. Rationale: Action: This indicator has The indicator remains same for Year 1 and 2. For year 5, new target has been introduced to reflect linkage to the government's integrated financial been Revised management system (IFMS). Action Plan for Action Plan for Audit setup needs Pilot demonstrating strengthening strengthening Internal Institutional strengthening strengthening; Road map for Draft modernized AMS for internal risk-based and value- Internal Audit and Audit and modernized of internal audit (IA) Outdated manual, strengthening IA Internal Audit Manual audit is developed added audits final modernized Internal Audit Manual function (Text) rules, circulars, and developed developed and rolled out completed Internal Audit Manual developed and processes. approved and approved for The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 disseminated for implementation. AMS implementation for internal Audit Rolled out Rationale: Action: This indicator has The indicator remains same for Year 1,2 and 3. For following years the targets have been updated keeping in view the revised scope of activities. been Revised Administrative/MIS/t Usage of developed Usage of developed Mobilization of Data analytics, ransactional data not Construction of Construction of indices in planning indices in planning and consultants, data sensitization, and Data for policy action (Text) being used for indices for at least indices for another and monitoring; monitoring; develop compilation, and capacity building of planning and two sectors five sectors develop plan on plan on updating quality assessment stakeholders monitoring purposes. updating indices indices. Rationale: Action: This indicator has No change been Revised Strengthening Expenditure and Revenue Systems e-Procurement GoR has increased tender value in 2016- transparency by 17 - INR 23,000 publishing crores information of award e-Procurement e-Procurement e-Procurement of contracts on SPPP Increased coverage of e- Information on tender value has tender value has tender value has upto 30% of the total Enhanced coverage of procurement (Text) award of contracts increased by 10% increased by 20% increased by 30% no. of bids/tenders e-Procurement published on SPPP by over baseline over baseline over baseline published by the 05 the 5 selected selected departments departments* is in FY 2021-22 considerably low 10.61% in FY 2020-21 Notes: (The dataset The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 (rounded to 10% for considered for the the purposes of baseline and target calculation of DLI) for DLI is based on the information * Energy available on SPPP. Department, Variation is expected, Transport in no. of bids/tenders Department, Art published data Culture and available on portal Archaeology w.r.t. actual data Department, Tourism which will be Department, received from the Informaton department during Technology and the process of the Communication AoC publishing under Department the DLI) (Bid published here means information available on SPPP of total published bids by the department excluding cancelled bids.) Rationale: The indicator remains same for Year 1, 2 and 3. The target for subsequent year is removed/subsituted by a new result based on appropriate sequencing of Action: This indicator has reform and shifting priority of the government. been Revised The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Estimated 50% contracts are awarded within initial bid validity period in ten Reduced delays by making Issue and publish identified 60% contracts 80% contracts 80% contracts awards within initial bid rules under RTPP for departments* awarded within initial awarded within initial awarded within initial validity period in ten minimizing delays in bid validity period in bid validity period in bid validity period in identified departments award within initial *Public Works, PHED, the ten departments the ten departments the ten departments. (Text) bid validity period Water Resources, Education, Medical & Health, DoIT&C, Forest, Energy, LSG, UDH. Rationale: Action: This indicator has The indicator remains same for Year 1, 2 and 3. The target for subsequent year is removed based on what is pragmatic going forward. been Revised Survey done by Consumer Unity & Trust Society Enhanced awareness Improved awareness of International (CUTS) of SPFC among SPFC (percentage citing (12% for SPFC) - - 60% - 80% stakeholders; survey to awareness in total users be conducted in Year 3 surveyed) (Text) Perception surveys and Year 5. will be conducted in Year 3 and Year 5 Action: This indicator has Rationale: been Revised No change The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 The expenditure Develop mechanism Tender notice Tender notice Tender notice incurred in the Year and frame of advertisement advertisement advertisement Reduction in tender notice 207-18 on NIT is appropriate rules for expenditure reduced expenditure reduced expenditure reduced advertisement expenditure PBC 3 0.41% of the minimizing - - up to 0.30% of the up to 0.20% of the up to 0.20% of the (Text) procurement value expenditure on procurement value procurement value procurement value (Rs.27,000.00 cr.) tender notice 2019-20 during 2020-21 during 2020-21. during 2017-18. advertisements Rationale: Action: This indicator has No change been Revised Debt records are manual and not centralized. Consolidated and electronic debt MTDS prepared, recording system Strengthened debt Annual DSA report which informs the does not exist. management -reliable prepared annual borrowing Improve debt management MTDS, DSA prepared; Annual Debt plan - Enhance transparency and PBC 4 MTDS is not consolidated debt Statistical Bulletin ICDMS Manual has systemize procedures (Text) prepared. database used to prepared been prepared, prepare analytical approved DSA does not include outputs shocks and scenario analysis. Dedicated debt statistical bulletin not prepared. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Rationale: Action: This indicator has Targets shifted to year 4 and 5 in view of delay in award of consultancy contract to support reform. been Revised Daily cash flow Improved cash Cash flow forecasts forecasts on a rolling Error margins in daily management practices as Monthly cash flow prepared more basis for a 30-day cash flow forecasts measured by improved forecasts not accurately and error period prepared, with reduced to less than accuracy in cash flow prepared. margins reduced to error margins not 10% forecasts (Text) less than 10% exceeding 15% Rationale: Action: This indicator has Targets shifted to year 4 and 5 in view of delay in award of consultancy contract to support the reform. been Revised 1. TNA Capacity of the tax completed. Report on audit function institutionalizing strengthened Functional and training strategy and institutional training courseware Tax audit function Need to align assessment of the prepared strengthened by (a) institutional CTD completed 2. Setting up a improvement of skills Strengthened tax structure and Information and revenue research and through specialized Capacity of the CTD administration in the CTD processes in the CTD Communication analytics body in GoR training on audit and strengthened (Text) to evolving indirect technology upgraded writing audit and tax regime. for the CTD Center of Excellence assessment reports, strengthening for Revenue Research (b) introduction of an and Analysis audit manual, (c) risk- established in the based selection for GoR to perform audit improvement, functions of tax and (d) peer review The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 analysis and tax data of audit reports integration for plugging revenue leakages and enhancement of tax collection Rationale: Action: This indicator has The indicator targets remains same for Year 1, 2 and 3. The target for subsequent year is removed based on what is pragmatic going forward. been Revised Non/stop filers Risk to revenue (annual returns) as managed by reducing percentage of active the percentage of Decline in non/stop-filers in dealers. Baseline to non/stop filers as the CTD (Text) be determined on percentage of the basis of FY 17-18 registered active in FY 2018-19. dealers to 15%. Action: This indicator has been Marked for Deletion 1.18 entries in DCR (numbers in Million The number of The number of 1.18) entries in the DCR entries in the DCR The number of entries Value of tax recoveries reduced by 40% in FY reduced by 50% in FY in the DCR reduced by (reduction in arrears) in the PBC 6 Notes - *Tax Arrears 21-22 over baseline 22-23 over baseline 50% in FY 22-23 over CTD (Text) emanates from VAT, (numbers in Million (numbers in Million baseline CST, Luxury tax and .71) .59) Entertainment Tax. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 DCR means Demand Collection Register maintained by CTD, GoR Rationale: Action: This indicator has The indicator targets revised based on current situation and new targets introduced. been Revised Transport Department introducing (1) automatic updating Adopt action plan of vehicle prices and and initiate (2) charging one-time Manual collection of implementation. tax taxes, fees and fine in Discontinue manual Transport Transport collection and move For non-transport Develop BPR and Department has Develop BPR (business department. Use and to full electronic vehicles prices are action plan for the discontinued manual process review) and Strengthening of Transport interfacing of system of taxes, fees fetched from PBC 8 strengthening of the defacement and action plan for the Department (Text) electronic/automate and fines homologation portal, Transport initiated automatic strengthening of the d system does not A computer system for others carry Department defacement on e- Transport Department exist. implemented to capacity is GRAS facilitate information determined by exchange between seating for passenger RTOs vehicles/ gross vehicle weight making it a level playing field unrelated to price The World Bank Strengthening Public Financial Management in Rajasthan (P156869) RESULT_FRAME_TBL_IO Indicator Name PBC Baseline Intermediate Targets End Target 1 2 3 4 5 Rationale: The indicator remains same for Year 1 and 2. The target for subsequent year revised based on changing department priorities and COVID's adverse impact on Action: This indicator has government revenues. been Revised The average growth being the CGAR in the Excise Department revenue Excise Department during past three Growth in Excise Growth in Excise Conduct institutional Develop action plan contains COVID's Overall growth in years (from 2014-15 Department’s Department’s Strengthening of Excise assessment/BPR of for the strengthening impact on excise excise department PBC 9 to 2016-17) is 12.46 revenue for FY 2019- revenue for FY 2021- Department (Text) the Excise of the Excise revenue for FY 20-21 revenue FY 2021-22 is % 20 over FY2018-19 by 22 over FY2019-20 by Department Department by achieving FY19-20 20% than baseline 10% 10% level Excise Department revenue for FY 2016- 17 is Rs. 7053.68 crore Rationale: Action: This indicator has The indicator remains same for Year 1 and 2. The target for subsequent year revised based on changing department priorities.. been Revised IO Table SPACE The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Performance-Based Conditions Matrix DLI IN01120786 ACTION PBC 1 DLI 1.1 Strengthened Public Procurement documents and e-procurement Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 1,700,000.00 0.00 Period Value Allocated Amount (USD) Formula -Draft SBDs under preparation. -No database of debarred firms. -e-Procurement tender value in 2016–2017 - INR 23,000 crore. -Information on award of contracts published on SPPP by the 5 selected departments* is considerably low 10.61% in FY 2020-21** (rounded to10% for the purposes of calculation of DLI). *Energy Department, Transport, Art Culture and Baseline Archaeology Department, Tourism Department, Information Technology and Communication Department **Percentage of award of contract information shall be taken as total number of tenders for which award of contract information is available OVER total number of tenders published in the given financial year in SPPP of GoR March 31, 2019 - 0.00 SPFC has developed a database of debarred firms March 31, 2020 and made available to state and procuring 300,000.00 entities. e-Procurement tender value has increased by March 31, 2021 30% over baseline. Formula: US$100,000 for a 300,000.00 minimum of 10% increase over baseline; The World Bank Strengthening Public Financial Management in Rajasthan (P156869) US$10,000 for every additional percentage increase thereafter up to a maximum of 30% increase. Finance Department has prepared five (05) new SBDs* and uploaded on the Finance Department website for use by procuring entities. (Value - US$0.80 million). Formula: 20% of DLI Value for each SBD uploaded. GoR has increased transparency by publishing information of award of contracts on SPPP upto 30%** of the total no. of bids/tenders published*** by the 05 selected departments in FY 2020-21 for (Value - US$0.30 million). Formula: US$15000 for each percentage increase up to a maximum of 30%. *Supply & March 31, 2022 1,100,000.00 Installation, Swiss challenge, PPP documents, Modified Annuity, IT Equipment **The dataset considered for the baseline and target for DLI is based on the information available on SPPP. Variation is expected, in no. of bids/tenders published data available on portal w.r.t. actual data which will be received from the department during the process of the AoC publishing under the DLI. ***Bid published here means information available on SPPP of total published bids by the department excluding cancelled bids. March 31, 2023 - 0.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01120785 ACTION PBC 2 DLI 1.2 Reduced delays by making awards within initial bid validity period Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 550,000.00 0.00 Period Value Allocated Amount (USD) Formula Estimated 50% contracts are awarded within Baseline initial bid validity period. Issue and publish rules under the RTPP Act for March 31, 2019 minimizing delays in award within initial bid 150,000.00 validity period. US$ 20,000 for every percentage 60% contracts awarded within initial bid validity March 31, 2020 200,000.00 increase over 50% upto a maximum period in the ten departments. of 60% US$ 10,000 for every percentage 80% contracts awarded within initial bid validity March 31, 2021 200,000.00 increase over 60% up to a maximum period in the ten departments. of 80% March 31, 2022 0.00 March 31, 2023 0.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01120778 ACTION PBC 3 DLI 1.3 Reduction in tender notice advertisement expenditure Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 600,000.00 0.00 Period Value Allocated Amount (USD) Formula The expenditure incurred in the Year 207-18 on Baseline NIT is 0.41% of the procurement value (Rs.27,000.00 cr.) during 2017-18. Develop mechanism and frame appropriate rules March 31, 2019 for minimising expenditure on tender notice 200,000.00 advertisements. Tender notice advertisement expenditure US$ 18200 for every 0.01% decrease March 31, 2020 reduced up to 0.30% of the procurement value 200,000.00 below 0.41% upto 0.30% for FY 2019-20. Tender notice advertisement expenditure US$ 20000 for every 0.01% decrease March 31, 2021 reduced up to 0.20% of the procurement value 200,000.00 below 0.30% upto 0.20% for FY2020-21. March 31, 2022 0.00 March 31, 2023 0.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01118545 ACTION PBC 4 DLI 2 Improve debt management - Enhance transparency and systemize procedures Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 1,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Debt records are manual and not centralized. Consolidated and electronic debt recording Baseline system does not exist. MTDS is not prepared. DSA does not include shocks and scenario analysis. Dedicated debt statistical bulletin not prepared. March 31, 2019 0.00 March 31, 2020 0.00 March 31, 2021 0.00 Prepared an annual DSA report (Value US$0.25 million) Published Debt Statistical Bulletin (Value US$0.25 million) Prepared an MTDS report that March 31, 2022 informs the annual borrowing plan (Value 1,000,000.00 US$0.20 million) ICDMS Manual prepared, approved for implementation (DLI- Value US$0.30 million) March 31, 2023 0.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01118670 ACTION PBC 5 DLI 3 Strengthened budget execution by improving controls over commitment Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 2,100,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline Commitment Control System does not exist. Policy on commitment control, along with March 31, 2019 300,000.00 procedures/guidelines, developed. Software solution for commitment controls developed and accepted (Value US$0.15 million). March 31, 2020 Policy, procedures/guidelines, and software 300,000.00 solution piloted in 2 (two) departments (Value US$0.15 million). Protocol on commitment control approved and circulated for implementation by the Finance Department, GoR – (Value US$0.25 million). US$ 25,000 for every department March 31, 2021 500,000.00 Protocol, procedures/guidelines and software that implements the above solution implemented in 10 (ten) departments (Value US$0.25 million). CCS being used in upto 10 (ten) departments covering 50% of their capital expenditure. Formula: US$25,000 for every department that March 31, 2022 uses CCS (covering capital expenditure plus 500,000.00 US$500 for every percentage increase for every department that covers capital expenditure upto a maximum of 50% CCS being used in upto 20 (twenty) departments March 31, 2023 covering 50% of their capital expenditure. 500,000.00 Formula: US$25,000 for every department The World Bank Strengthening Public Financial Management in Rajasthan (P156869) (beyond ten departments) that uses CCS (covering capital expenditure), plus US$500 for every percentage increase for every dept. that covers capital expenditure. Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. DLI IN01120699 ACTION PBC 6 DLI 4.2 Value of tax recoveries (reduction in arrears) in the CTD Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 600,000.00 0.00 Period Value Allocated Amount (USD) Formula 1.18 entries in DCR (numbers in Million 1.18). Notes - *Tax Arrears emanates from VAT, CST, Baseline Luxury tax and Entertainment Tax. DCR means Demand Collection Register maintained by CTD, GoR March 31, 2019 0.00 March 31, 2020 0.00 March 31, 2021 0.00 The number of entries in the DCR reduced by US$ 7500 for every percentage March 31, 2022 upto 40% in FY 21-22 over baseline (numbers in 300,000.00 decrease upto 40% Million .71). The number of entries in the DCR reduced by US$ 30,000 for every percentage March 31, 2023 upto 50% in FY 22-23 over baseline (numbers in 300,000.00 decrease from40% upto 50% Million .59). The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. DLI IN01120777 ACTION PBC 7 DLI 4.3 Improving effectiveness of Tax Audit in the Commercial Taxes Department (CTD) Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 1,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline Audit hit rate low (10%). March 31, 2019 New audit methodology prepared and approved. 300,000.00 March 31, 2020 250 CTD official trained on Audit under GST. 250,000.00 Additional 250 CTD official trained on Audit under March 31, 2021 250,000.00 GST. March 31, 2022 Audit hit rate improves to 11%. 100,000.00 March 31, 2023 Audit hit rate improves to 15%. 100,000.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01118959 ACTION PBC 8 DLI 5.1 Strengthening of Transport Department Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 2,500,000.00 0.00 Period Value Allocated Amount (USD) Formula Manual collection of taxes, fees and fine in Baseline Transport department. Use and interfacing of electronic/automated system does not exist Develop BPR (business process review) and action March 31, 2019 plan for the strengthening of the Transport 250,000.00 Department Discontinue manual collection and move to full March 31, 2020 250,000.00 electronic system of taxes, fees and fines. Transport Department introducing (1) automatic updating of vehicle prices and (2) charging one- time tax* *For non-transport vehicles prices are March 31, 2021 fetched from homologation portal, for others 1,000,000.00 carry capacity is determined by seating for passenger vehicles/ gross vehicle weight making it a level playing field unrelated to price Transport Department has discontinued manual March 31, 2022 defacement and initiated automatic defacement 1,000,000.00 on e-GRAS. March 31, 2023 0.00 Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI IN01119460 ACTION PBC 9 DLI 5.2 Strengthening of Excise Department Type of PBC Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 900,000.00 0.00 Period Value Allocated Amount (USD) Formula The average growth being the CGAR in the Excise Baseline Department revenue during past three years (from 2014-15 to 2016-17) is 12.46%. Conduct institutional assessment/ BPR of the March 31, 2019 150,000.00 Excise Department. Develop action plan for the strengthening of the March 31, 2020 150,000.00 Excise Department. Growth in Excise Department’s revenue for FY March 31, 2021 250,000.00 2019-20 over FY2018-19 by 10%. Excise Department contains COVID's impact on March 31, 2022 excise revenue for FY 20-21 by achieving FY19-20 250,000.00 level. Growth in Excise Department’s revenue for FY March 31, 2023 100,000.00 2021-22 over FY2019-20 by 10%. Rationale: Action: This PBC is New The DLI is retroactively added to the World Bank’s Operations Portal for progress tracking purposes. The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Verification Protocol Table: Performance-Based Conditions DLI_TBL_VERIFICATION PBC 1 DLI 1.1 Strengthened Public Procurement documents and e-procurement March 31, 2019 (Year 1) March 31, 2020 (Year 2) - SPFC has developed a database of debarred firms and made it available to state and procuring entities. March 31, 2021 (Year 3) - e-Procurement tender value has increased by 30% over baseline. March 31, 2022 (Year 4) - Five procurement SBDs are prepared and uploaded on the Finance Department website of GoR Description for use of Procuring entities. GoR has increased transparency by publishing information of award of contracts on SPPP upto 30% of the total bids published by the 05 selected departments in FY 2021-22 March 31, 2023 (Year 5) Finance Department Data source/ Agency March 31, 2019 (Year 1) March 31, 2020 (Year 2) - Not applicable March 31, 2021 (Year 3) - IVA Verification Entity March 31, 2022 (Year 4) - Partly March 31, 2023 (Year 5) March 31, 2019 (Year 1) March 31, 2020 (Year 2) - Database of debarred firms made available to all procuring entities issued by Finance Department March 31, 2021 (Year 3) - Information on contracts tendered through e-Procurement portal for the fiscal year to be compared with the baseline, proportionate disbursement would be made for achievement Procedure March 31, 2022 (Year 4) - Five procurement SBDs are prepared and uploaded on the Finance Department website of GoR for use of Procuring entities Information of AoC published on SPPP for the fiscal year is increased up to 30% of total no. of bids published by the 05 selected departments on SPPP in FY 2021-22 and proportionate disbursement would be made for achievement over 10% March 31, 2023 (Year 5) The World Bank Strengthening Public Financial Management in Rajasthan (P156869) DLI_TBL_VERIFICATION PBC 2 DLI 1.2 Reduced delays by making awards within initial bid validity period March 31, 2019 (Year 1) – Issue and publish rules under the RTPP Act for minimising delays in award within initial bid validity period. March 31, 2020 (Year 2) – 60% contracts awarded within initial bid validity period in the ten departments. Description March 31, 2021 (Year 3) - 80% contracts awarded within initial bid validity period in the ten departments. Finance Department Data source/ Agency March 31, 2019 (Year 1) – Not applicable March 31, 2020 (Year 2) – IVA Verification Entity March 31, 2021 (Year 3) - IVA March 31, 2019 (Year 1) – Revised Rules for timelines of contract processing / award for allowing contract award within initial bid validity period notified and published March 31, 2020 (Year 2) – Information on contracts awarded for the fiscal year to be compared with the baseline by tracking the information on the GoR website as part of desk review. Procedure March 31, 2021 (Year 3) - Information on contracts awarded for the fiscal year to be compared with the baseline by tracking the information on the GoR website as part of desk review. DLI_TBL_VERIFICATION PBC 3 DLI 1.3 Reduction in tender notice advertisement expenditure March 31, 2019 (Year 1) – Develop mechanism and frame of appropriate rules for minimizing expenditure on tender notice advertisements March 31, 2020 (Year 2) – Tender notice advertisement expenditure reduced up to 0.30% of the procurement value for FY Description 2019-20 March 31, 2021 (Year 3) - Tender notice advertisement expenditure reduced up to 0.20% of the procurement value for FY 2020-21 The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Finance Department Data source/ Agency March 31, 2019 (Year 1) – Not applicable March 31, 2020 (Year 2) – IVA Verification Entity March 31, 2021 (Year 3) - IVA March 31, 2019 (Year 1) – Revised Rules for expenditure on tender notice advertisement framed and shared with the Bank March 31, 2020 (Year 2) – Information on advertisement expenditure for contracts tendered for the fiscal year to be compared with the baseline Procedure March 31, 2021 (Year 3) - Information on advertisement expenditure for contracts tendered for the fiscal year to be compared with the baseline DLI_TBL_VERIFICATION PBC 4 DLI 2 Improve debt management - Enhance transparency and systemize procedures March 31, 2022 (Year 4) - Annual DSA report has been prepared Debt Statistical Bulletin published Description An MTDS report prepared that informs the annual borrowing plan Procedures Manual for debt management prepared, approved, and implemented Finance Department Data source/ Agency March 31, 2022 (Year 4) - Not applicable Not applicable Not applicable Verification Entity IVA The World Bank Strengthening Public Financial Management in Rajasthan (P156869) March 31, 2022 (Year 4) - Annual DSA prepared by the Budget Division and forwarded by the Finance Department to the World Bank Debt Statistical Bulletin for last fiscal year published on the GoR website Procedure MTDS report prepared by the Budget Division and forwarded by the FS(B) to the World Bank ICDMS manual prepared, relevant orders issued, and manual operationalized in the Budget Division DLI_TBL_VERIFICATION PBC 5 DLI 3 Strengthened budget execution by improving controls over commitment March 31, 2019 (Year 1) - Policy on commitment control along with procedures/guidelines developed March 31, 2020 (Year 2) - Software solution for commitment controls developed and accepted Protocol, procedures/guidelines, and software solution piloted in 2 (two) departments March 31, 2021 (Year 3) - Policy on commitment control approved by the GoR; protocol, procedures/guidelines, and software solution implemented in at least 10 (ten) departments Description March 31, 2022 (Year 4) - CCS being used in at least 10 (twenty) departments covering at least 50% of capital expenditure March 31, 2023 (Year 5) – CCS being used in at least 20 (twenty) departments covering at least 50% of capital expenditure Finance Department Data source/ Agency March 31, 2019 (Year 1) - Not applicable March 31, 2020 (Year 2) - IVA March 31, 2021 (Year 3) - IVA Verification Entity March 31, 2022 (Year 4) - IVA March 31, 2023 (Year 5) - IVA March 31, 2019 (Year 1) - Policy on commitment control forwarded by the Finance Department to the World Bank March 31, 2020 (Year 2) - Software on commitment control developed and accepted by the GoR; CCS solution implemented Procedure and relevant training completed in two departments; commitment reports generated from the CCS in the two departments March 31, 2021 (Year 3) - Protocol on commitment control accepted, and relevant orders issued; CCS solution implemented and relevant training completed in 10 departments; Commitment reports generated from the CCS in 10 departments The World Bank Strengthening Public Financial Management in Rajasthan (P156869) March 31, 2022 (Year 4) - CCS solution implemented and relevant training completed in 10 departments; commitment reports generated from the CCS in up to 10 departments (cumulative) March 31, 2023 (Year 5) – CCS solution implemented and relevant training completed in 20 departments; commitment reports generated from the CCS up to 20 departments (cumulative) DLI_TBL_VERIFICATION PBC 6 DLI 4.2 Value of tax recoveries (reduction in arrears) in the CTD March 31, 2022 (Year 4) - The number of entries in the DCR reduced by 40% in FY 21-22 over baseline (numbers in Million 0.71) Description March 31, 2023 (Year 5) - The number of entries in the DCR reduced by 50% in FY 22-23 over baseline (numbers in Million 0.59) Commercial Taxes Department (CTD) Data source/ Agency March 31, 2022 (Year 4) - IVA Verification Entity March 31, 2023 (Year 5) - IVA March 31, 2022 (Year 4) - Share data, records, and relevant logs demonstrating that DCR reduced by 40% Procedure March 31, 2023 (Year 5) - Share data, records, and relevant logs demonstrating that DCR reduced by 50% DLI_TBL_VERIFICATION PBC 7 DLI 4.3 Improving effectiveness of Tax Audit in the Commercial Taxes Department (CTD) March 31, 2019 (Year 1) - New audit methodology prepared and approved March 31, 2020 (Year 2) - 250 CTD official trained on Audit under GST March 31, 2021 (Year 3) - Additional 250 CTD official trained on Audit under GST Description March 31, 2022 (Year 4) - Audit hit rate improves to 11% March 31, 2023 (Year 5) - Audit hit rate improves to 15% Commercial Taxes Department (CTD) Data source/ Agency March 31, 2019 (Year 1) - Not applicable Verification Entity March 31, 2020 (Year 2) - Not applicable The World Bank Strengthening Public Financial Management in Rajasthan (P156869) March 31, 2021 (Year 3) - Not applicable March 31, 2022 (Year 4) - IVA March 31, 2023 (Year 5) - IVA March 31, 2019 (Year 1) - New audit methodology as developed by consultant and approved by the CTD March 31, 2020 (Year 2) - Share data, records for 250 CTD official trained on Audit under GST March 31, 2021 (Year 3) - Share data, records for 250 CTD official trained on Audit under GST Procedure March 31, 2022 (Year 4) - Share data, records, and relevant logs demonstrating that cases where audit improves to 11% March 31, 2023 (Year 5) - Share data, records, and relevant logs demonstrating that cases where audit improves to 15% DLI_TBL_VERIFICATION PBC 8 DLI 5.1 Strengthening of Transport Department Description Transport Department Data source/ Agency March 31, 2019 (Year 1) - Not applicable March 31, 2020 (Year 2) - IVA March 31, 2021 (Year 3) - IVA Verification Entity March 31, 2022 (Year 4) - IVA March 31, 2019 (Year 1) - BPR and action plan developed March 31, 2020 (Year 2) - Share relevant orders/documents and transaction records evidencing movement to full electronic system [either through the POS, wallets or logging of the transaction amounts collected once at the office]; IVA to verify Procedure March 31, 2021 (Year 3) - Share relevant documents and records evidencing IVA to verify March 31, 2022 (Year 4) - Share relevant documents and records evidencing IVA to verify DLI_TBL_VERIFICATION PBC 9 DLI 5.2 Strengthening of Excise Department Description The World Bank Strengthening Public Financial Management in Rajasthan (P156869) Excise Department Data source/ Agency March 31, 2019 (Year 1) - Not applicable March 31, 2020 (Year 2) - Not applicable March 31, 2021 (Year 3) - IVA Verification Entity March 31, 2022 (Year 4) - IVA March 31, 2023 (Year 5) - IVA March 31, 2019 (Year 1) - Share report on institutional assessment of the Excise Department March 31, 2020 (Year 2) - Share Action Plan document for the strengthening of the Excise Department March 31, 2021 (Year 3) - Share relevant documents and transaction records evidencing of revenue; IVA to verify Procedure March 31, 2022 (Year 4) - Share relevant documents and transaction records evidencing of revenue; IVA to verify March 31, 2023 (Year 5) - Share relevant documents and transaction records evidencing growth in revenue; IVA to verify The World Bank Strengthening Public Financial Management in Rajasthan (P156869)