The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 EAST ASIA AND PACIFIC | Lao People's Democratic Republic | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2019 | Seq No: 2 | ARCHIVED on 14-Dec-2019 | ISR39181 | Implementing Agencies: Ministry of Finance of Lao PDR, Lao People's Democratic Republic Key Dates Key Project Dates Bank Approval Date: 14-Mar-2019 Effectiveness Date: 21-Jun-2019 Planned Mid Term Review Date: 30-May-2022 Actual Mid-Term Review Date: Original Closing Date: 31-Aug-2025 Revised Closing Date: 31-Aug-2025 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The PDO is to contribute to the coverage, timeliness, and transparency of financial reporting and to enhance public financial management skills. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component 1: Foundations for a Core Public Financial Management System:(Cost $15.00 M) Component 2: Public Finance Management Skills Program and Change Management:(Cost $4.00 M) Component 3: Project Implementation:(Cost $1.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions The Project became effective on June 21, 2019. Preparation for the Financial Management Information System (FMIS) and the upgrade of the Debt Management System (DMFAS) have started. 12/14/2019 Page 1 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Substantial Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Sustainability Substantial Substantial Substantial Fiduciary Substantial Substantial Substantial Environment and Social Low Low Low Stakeholders Moderate Moderate Moderate Other -- -- -- Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Coverage of financial reporting IN00762915 ►Coverage of annual financial statements and comparability with the approved budget (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Annual financial statements generated by the new FMIS cover The CoA is currently The CoA is currently central, provincial and Annual financial being expanded to being expanded to district levels Value statements cover central include segments for the include segments for (excluding state-owned and provincial level only. district level. the district level. enterprises and other statutory entities) and are comparable with the approved budget. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 This indicator is consistent with PEFA Indicator PI-29.1, which requires financial reports for budgetary central government (excluding state-owned enterprises and other statutory entities) to be prepared annually and to be comparable with the approved budget. As the expansion of the coverage of the Comments: financial reports is one of the main features of the new FMIS, this indicator will only be measured once the FMIS has gone live. IN00762955 ►Coverage of in-year budget execution reports. (Text, Custom) 12/14/2019 Page 2 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Baseline Actual (Previous) Actual (Current) End Target In-year budget execution reports In-year budget execution The CoA is currently The CoA is currently generated by the new reports are not readily being expanded to being expanded to FMIS cover central, Value available and do not include segments for the include segments for provincial and district cover district level district level. the district level. levels (excluding state- owned enterprises and other statutory entities) Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 This indicator measures the expansions of coverage to the district level through a web portal, which will connect districts to the new FMIS. The in-year budget reports will then be produced by the new FMIS. As Comments: the expansion of the coverage of the budget reports is one of the main features of the new FMIS, this indicator will only be measured once the FMIS has gone live. Timliness and transparency of financial reporting IN00762951 ►Time lapse of public disclosure of annual financial statements after the end of the fiscal year (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 20.00 20.00 10.00 6.00 Date 31-Oct-2018 31-May-2019 15-Oct-2019 30-May-2025 The 2018 Annual Financial Statements were posted on the MoF website on October 15, 2019. Comments: IN00762953 ►Time lapse of public disclosure of in-year budget execution reports after each quarter (Weeks, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 4.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 No progress. No in-year Budget execution reports are been produced yet. Comments: Enhanced public financial management skills IN00762952 ►Percentage of MoF staff (disaggregated by gender and job profile) completing the PFM Skills Program (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 60.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 No progress/data yet as the PFM skills program has not yet been introduced. Comments: IN00762954 Percentage of staff having completed PFM Skills Program being female (Percentage, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target 12/14/2019 Page 3 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Value 0.00 0.00 0.00 35.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 IN00762956 Break-down of PFM Skills Program graduates by job profile (Text, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target The drafting of job profiles has started with Job profiles not defined the National Treasury Break-down of the Job profiles not defined yet; PFM Skills Program as pilot entity; PFM percentages of PFM Value yet; PFM Skills Program not launched. Work on Skills Program not yet Skills Program not yet started. competency framework launched. Work on graduates by job has been initiated. ToRs for the profile. competency framework has been initiated. Overall Comments PDO As the project is in the beginning of its implementation, and the majority of the PDO indicators depend on the implementation of the FMIS and the learning management system, not much progress towards the indicators can be observed yet. However, notable progress can be observed in the timeliness of the publication of the financial statements. The FY2018 statements were published on the MoF website on October 15, 2019 reducing this time lapse from previously 20 months to 10 months (PDO Indicator 3). Intermediate Results Indicators by Components Component 1: Foundations for a core public financial management system IN00762958 ►Progress of the FMIS implementation and interoperability with other government systems (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target GFIS in place; FMIS with the core consultancy for the functionality of budget GFIS in place, FMIS support of the FMIS execution implemented Value GFIS in place design consultancy at technical specifications and interoperable with procurement stage and bidding at least 3 other documents expected government systems. to start early 2020. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 IN00762960 ►Percentage of budget transactions processed through FMIS with ex ante commitment (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 58.00 58.00 58.00 80.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 No progress yet as FMIS is not yet functional. Go-live of FMIS is expected by January 2023. Comments: IN00762962 12/14/2019 Page 4 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 ►Time lapse after end of fiscal year for submission of Annual Financial Statements to the State Audit Organization (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 12.00 9.00 6.00 Date 01-Feb-2019 31-May-2019 06-Dec-2019 30-May-2025 The National Treasury submitted the 2018 Annual Financial Statements to SAO in September 2019. Comments: IN00762963 ►Documented disaster recovery tests (Business Continuity Management) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 No progress yet as business continuity management has not yet started. Comments: IN00762966 ►Bank reconciliation for active government bank accounts (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Bank reconciliation for all active central government bank No Bank reconciliation No Bank reconciliation No Bank reconciliation accounts within the Value within the scope of the within the scope of the within the scope of the scope of the TSA TSA takes place TSA takes place TSA takes place. takes place at least monthly, within 4 weeks from the end of each month. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 IN00762968 ►Strengthening country systems for financial reporting under donor-funded projects (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The FMIS is used on a No progress yet as Most donor-funded Most donor-funded pilot basis to produce FMIS is not yet projects use a project- projects use a project- the required financial Value functional. Go-live of specific software for specific software for management reports FMIS is expected by financial reporting. financial reporting. for reporting purposes Janaury 2023. to the World Bank. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 No progress yet as FMIS is not yet functional. Go-live of FMIS is expected by January 2023. Comments: IN00762969 ►Recording of domestic debt (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The preparation of the Domestic debt is Domestic debt is not procurement of the new DMFAS upgrade is recorded in the Value recorded in the current DMFAS has started and expected to start in updated debt DMFAS foreseen to be procured January 2020. management system by end 2019 12/14/2019 Page 5 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 IN00762970 ►Number of public information dissemination activities (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 No progress yet as FMIS is not yet functional. Go-live of FMIS is expected by January 2023. Comments: Component 2: Public Finance Management Skills Program and Change Management IN00762957 ►PFM Competency Framework (skills requirements for PFM related job profiles) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The ToRs for the international PFM related job profiles consultancy to support PFM Competency No PFM related job Value and requirements are the preparation of the Framework approved profiles and requirements being developed Competency by MoF management Framework are being prepared. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 IN00762959 ►E-learning modules launched in the learning management system (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 10.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 No progress/data as the learning management system has not yet been established. Comments: IN00762961 ►Beneficiary Feedback: Average of reported perceived knowledge increase from PFM Skills Program, disaggregated by gender (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target PFM Skills Program has not yet started, so Results from beneficiary PFM Skills Program has beneficiary feedback Participants reported feedback after the first not yet started. The Value cannot yet be an average score of at year of implementation training plan is under measured. The least 4 out of 5 (TBA) development training plan is under development. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 IN00762964 Share of women in leadership and ITC training classes who have reported perceived knowledge increase (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target 12/14/2019 Page 6 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Value 0.00 0.00 0.00 70.00 IN00762965 ►Stakeholder and other outreach and dissemination activities carried out under the change management communication campaign (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 20.00 Date 31-Oct-2018 31-May-2019 06-Dec-2019 30-May-2025 No progress yet as the change management program is under preparation. A change management Comments: consultant is expected to start in January 2020. IN00762967 ►Beneficary Feedback on reform implementation/change management (disaggregated by gender) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Change management Change management Results of change Change management program under program under perception survey Value program under preparation, Change preparation, Change improved from first to preparation Management Survey Management Survey second survey planned in 2019 planned in 2020. Date 31-Oct-2018 31-May-2019 06-Dec-2019 31-May-2025 Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P167534 IDA-63770 Effective USD 20.00 20.00 0.00 1.17 18.49 6% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P167534 IDA-63770 Effective 14-Mar-2019 09-May-2019 21-Jun-2019 31-Aug-2025 31-Aug-2025 Cumulative Disbursements 12/14/2019 Page 7 of 8 The World Bank Implementation Status & Results Report Enhancing Public Finance Management through Information and Communication Technology and Skills (E-FITS) Project (P16753 Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 12/14/2019 Page 8 of 8