The World Bank Report No: ISR4538 Implementation Status & Results Afghanistan Public Financial Management Reform II (P120427) Public Disclosure Copy Operation Name: Public Financial Management Reform II (P120427) Project Stage: Implementation Seq.No: 1 Status: ARCHIVED Archive Date: Country: Afghanistan Approval FY: 2011 Product Line: Recipient Executed Activities Region: SOUTH ASIA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 23-Jun-2011 Original Closing Date 31-Dec-2014 Planned Mid Term Review Date Last Archived ISR Date Effectiveness Date 09-Aug-2011 Revised Closing Date 31-Dec-2014 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) The proposed PDO is to strengthen public financial management through effective procurement, treasury and audit structures and systems in line with sound financial management standards of monitoring, reporting and control. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Reform Management 2.95 Procurement Reform 21.47 Audit Reform and Performance 24.70 Financial Management Reform 23.88 Overall Ratings Public Disclosure Copy Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Overall Implementation Progress (IP) Satisfactory Overall Risk Rating High Implementation Status Overview Satisfactory Locations Page 1 of 5 The World Bank Report No: ISR4538 No Location data has been entered Results Public Disclosure Copy Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target PEFA Ratings for internal audit (P-21) improve Number Value 2.00 2.00 3.00 to B (3) . Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Donors shift 20% of off-budget ODA to on- Percentage Value 0.00 0.00 20.00 budget Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments no change yet , project just began PEFA ratings for external audit (P26) improve Number Value 2.00 2.00 3.00 to B (3) Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments % of of procurement done by LM using stand- Percentage Value 0.00 0.00 50.00 alone procurment Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Number of functions carried out by regular Number Value 0.00 0.00 20.00 ministry staff Date 01-Sep-2011 01-Sep-2011 01-Sep-2011 Comments Intermediate Results Indicators Public Disclosure Copy Indicator Name Core Unit of Measure Baseline Current End Target No of Procurement units of LMs and provincial Number Value 7.00 7.00 61.00 offices restructured Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments No of staff completing procurement training Number Value 0.00 0.00 1800.00 and accredited. Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Page 2 of 5 The World Bank Report No: ISR4538 Indicator Name Core Unit of Measure Baseline Current End Target No of HR staff trained Number Value 0.00 0.00 75.00 Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Public Disclosure Copy Comments LM PFM assessment Text Value 2 assessments underway 2 assessments underway 14 assessments completed Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Internal audit - no of audits evaluated as done Text Value 4 4 34 to acceptable std Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments External audit - no done to ISA Text Value Just WB grant audits Just WB grant audits All WB grant audits and 9 regulatory audits Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Timeliness, quality of in-year execution reports Text Value 30 days from month end 30 days 14 days Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Freebalance V 7 implemented Text Value not implemented not implemented implemented for all sites Date 01-Sep-2011 01-Sep-2011 22-Mar-2013 Comments Legal Framework for Accounting Profession is Text Value no legal or oversight no legal or oversight Legal framework agreed and established framework framework training underway Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Public Disclosure Copy Timeliness and quality of audited statements to Text Value Sept 22 just budget execution Still not due for current year Sept 22 budget execution and Parliament IPSAS compliant Financials Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Disaster recovery plan and testing Text Value no plan in place no plan in place plan in place and tested Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Page 3 of 5 The World Bank Report No: ISR4538 Internal Audit - no of staff trained Number Value 112.00 112.00 360.00 Date 01-Sep-2011 01-Sep-2011 31-Dec-2014 Comments Public Disclosure Copy Data on Financial Performance (as of 23-Aug-2011) Financial Agreement(s) Key Dates Project Loan No. Status Approval Date Signing Date Effectiveness Date Closing Date P120427 TF-10024 Effective 09-Aug-2011 09-Aug-2011 09-Aug-2011 31-Dec-2014 Disbursements (in Millions) Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P120427 TF-10024 Effective USD 73.00 73.00 0.00 0.00 60.00 0.00 Disbursement Graph Public Disclosure Copy Key Decisions Regarding Implementation The ARTF MC approved the proposal for $ 73 million but funding of only $ 60 million was assigned with $ 13 million pending further contributions later in this FY. As agreed with MOF, activities on the full range of project components in line with the original plan will get underway and a request of the balance of the funding will be made in the 4th Qrt Restructuring History Page 4 of 5 The World Bank Report No: ISR4538 There has been no restructuring to date. Related Projects Public Disclosure Copy There are no related projects. Public Disclosure Copy Page 5 of 5