The World Bank Report No: ISR9753
Implementation Status & Results
Kyrgyz Republic
Capacity Building in Public Financial Management (P112713)
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Operation Name: Capacity Building in Public Financial Management (P112713) Project Stage: Implementation Seq.No: 2 Status: ARCHIVED Archive Date: 08-Apr-2013
Country: Kyrgyz Republic Approval FY: 2009
Product Line: Recipient Executed Activities Region: EUROPE AND CENTRAL ASIA Lending Instrument: Technical Assistance Loan
Implementing Agency(ies):
Key Dates
Board Approval Date 25-Nov-2008 Original Closing Date 30-Jun-2013 Planned Mid Term Review Date Last Archived ISR Date 24-Jun-2012
Effectiveness Date 16-Dec-2009 Revised Closing Date 30-Jun-2013 Actual Mid Term Review Date
Project Development Objectives
Project Development Objective (from Project Appraisal Document)
The objective of the Capacity Building in Public Financial Management (CB-PFM) Project is to assist the Recipient in strengthening the effectiveness, efficiency and
accountability of the Public Finance Management (PFM) through strengthening the budget process, the internal audit and control function and the institutional and
human capacity of the Recipient's Ministry of Finance (MOF) and thatof other line Ministries of the Recipient.
Has the Project Development Objective been changed since Board Approval of the Project?
Yes No
Component(s)
Component Name Component Cost
Strengthening the Budget Process. 0.45
Improving the Medium Term Budget Framework, including the line ministries. 0.26
Internal Audit and Control. 0.38
Capacity Building in PFM. 2.10
Project Management. 0.30
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Overall Ratings
Previous Rating Current Rating
Progress towards achievement of PDO Moderately Unsatisfactory Moderately Unsatisfactory
Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Satisfactory
Overall Risk Rating Substantial
Implementation Status Overview
After a vacancy in the position of Project Manager for most of 2012, a new Project Manager was selected in October who has brought new focus to project implementation. An
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The World Bank Report No: ISR9753
extensive review of the logical framework, workplan, and training plan is underway to more closely align the project with current priorities and most viable reforms.
The Government has requested an extension of the project from its current scheduled ending date of June 30, 2013, to December 31, 2013. However, three of the four components
of the project are dependent on full implementation of the TMIS, supported by the GTAC project, and the advisability of extending the trust fund in its current form will be impacted by
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the probability that the TMIS will be fully implemented by the end of the year.
Locations
Country First Administrative Division Location Planned Actual
Kyrgyz Republic Bishkek Gorod Bishkek ✔
Results
Project Development Objective Indicators
Indicator Name Core Unit of Measure Baseline Current End Target
Composition of expenditure out-turn compared Text Value C (2009 PEFA) Score B (Next PEFA to be
to original approved budget (PEFA Indicator 2) The composition of actual conducted by the end of the
expenditure of the Republican Project completion) Variance
Budget varied considerably in expenditure composition
from the initial. exceeded 10 % in no more
than one of the last
three years.
Date 16-Dec-2009 04-May-2012 30-Jun-2013
Comments
Comprehensiveness of information included in Text Value A (2009 PEFA) Maintaining Score A (next
budget documentation (PEFA Indicator 6) Out of 9 elements, the budget PEFA)
documentation recent budget documentation
includes 7 elements. Only fulfils 7-9 of the 9 information
information on financial benchmarks.
assets is missing andthe one
on previous year’s
budget is incomplete. The
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budget documentation is
not presented in a user-
friendly format.
Date 16-Dec-2009 04-May-2012 30-Jun-2013
Comments
Multi-year perspective in fiscal planning, Text Value C+(2009 PEFA) B (Next PEFA)
expenditure policy and budgeting (PEFA The links between the MTBFs Budget process reflected in
Indicator 12) of sub-sequent the budget circular is
years are weak. amended such that
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The World Bank Report No: ISR9753
Costed sector strategies exist preparation of the MTBF is
for six ministries, closely coordinated with the
Budgeting for investment and annual budget formulation
recurrent process. Costed sector
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expenditures largely remain strategies exist for six
separate processes. ministries and several budget
organizations. The majority of
important investments are
selected on the basis
of relevant sector strategies
and recurrent cost
implications in accordance
with sector allocations and
included in forward budget
estimates for the
sector.
Date 16-Dec-2009 04-May-2012 30-Jun-2013
Comments
Effectiveness of internal audit (PEFA Indicator Text Value D(2009 PEFA) C (Next PEFA)
21) No internal audit in the The function is operational for
international sense of the at least the most important
activity is undertaken central government entities
Reports of control and and undertakes some
compliance checking are systems review (at least 20%
produced irregularly of staff time),
Line management is Reports are issued regularly
sometimes required to for most government entities,
make corrections but senior but may not be submitted
management takes no to the ministry of finance and
active part in rectifying the SAI.
systemic weaknesses. A fair degree of action taken
by many managers on major
issues but often with delay.
Date 16-Dec-2009 30-Jun-2013
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Comments
Number of staff trained in core management Text Value Training for PFM is weak. Consistent professional
and technical skills in MoF and Line Ministries Very few staff have core annual training plan in place.
increases the capacity to deliver effective PFM management and technical At least 20 Management, 50
skills Senior Staff, and 200 other
The GoKR has a PFM reform staff trained, with at least 50%
strategy (mid-term vision of trainees in each category
MTV) which is in early stages being female staff.
of implementation.
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The World Bank Report No: ISR9753
Date 16-Dec-2009 04-May-2012 30-Jun-2013
Comments
The Law on Main Budget Principles and Text Value Inconsistent budget process. 100% of all spending
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relevant regulations are updated to strengthen Disconnect between budget departments use new
overall PFM system consistent with policy and implementation regulations and bye laws in
international best practice. All spending Budget-related laws and budget preparation and
departments use the new regulations regulations need drafting or implementation.
updating.
Date 16-Dec-2009 04-May-2012 30-Jun-2013
Comments
MOF publishes reports (on its website) of draft Text Value Budget execution reports are MOF publishes data on its Draft budgets are published
budgets, budget outturns compared to the not undertaken systematically website but is not user friendly on MoF website
approved and revised budgets whenever in terms of frequency or MoF reports on budget
suchreports are made available to Parliament. content outturns on half yearly basis,
Draft budgets are not indicating all expenditure
published when submitted to categories, approved
Parliament. classifications.
Summary information is
included in a user-friendly
format accompanied by
explanation of spending
increases not planned in the
budget.
Date 16-Dec-2009 01-Mar-2013 30-Jun-2013
Comments
Expenditure classification used in MTBF is Text Value MTBF includes forecast MTBF does not yet break Economic classification
consistent with the expenditure classification of expenditures for the main 10 down to economic included in the MTBF
the annual budget. functions of the budget, but classificaiton for the outyears
there is no data for economic for pilot ministries
classification (PEFA2009, PI
12 (i))
Date 16-Dec-2009 01-Mar-2013 30-Jun-2013
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Comments
Review of the scope of all major systems of Text Value No comprehensive analysis or No comprehensive analysis of Relevant and up to date
internal control in public bodies and agencies description of the public internal controls instructions on development
of KR which clarify the formal responsibility, bodies and agencies of KR' the internal control for public
processes, structure and format of instructions. internal control system on bodies and agencies of KR
PFM. are determined and adopted
by Government.
Date 16-Dec-2009 01-Mar-2013 30-Jun-2013
Comments
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The World Bank Report No: ISR9753
Intermediate Results Indicators
Indicator Name Core Unit of Measure Baseline Current End Target
Budget Code is prepared which will include the Text Value First Draft prepared in June/ Budget Code sumbitted to Final draft of the Budget Code
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MTBF proceedure including the regulations July 2012 Parliament but is likely to be to be presented to the
related to sectoral ceilings. revised. Parliament for approval
Date 30-Jun-2012 01-Mar-2013
Comments
Data on Financial Performance (as of 05-Nov-2012)
Financial Agreement(s) Key Dates
Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date
P112713 TF-95472 Effective 16-Dec-2009 16-Dec-2009 16-Dec-2009 30-Jun-2013 30-Jun-2013
Disbursements (in Millions)
Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed
P112713 TF-95472 Effective USD 4.56 7.49 0.00 2.19 5.30 29.00
Disbursement Graph
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Key Decisions Regarding Implementation
Consideration is in process of the Government's request to extend the project to December 31, 2014.
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The World Bank Report No: ISR9753
Restructuring History
There has been no restructuring to date.
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Related Projects
There are no related projects.
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