The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) PFM and accountability to support service delivery PforR (P157507) SOUTH ASIA | Pakistan | Governance Global Practice | Requesting Unit: SACPK | Responsible Unit: ESAG1 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Akmal Minallah, David I, Uzma Sadaf Seq No: 6 | ARCHIVED on 21-Jul-2021 | ISR45574 | Created by: Akmal Minallah on 05-Feb-2021 | Modified by: Akmal Minallah on 12-Jul-2021 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) The project development objective (PDO) is to improve public financial management and procurement systems for better management and accountability in service delivery for health and education sectors. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Unsatisfactory Implementation Status and Key Decisions The Program has made some evident progress over the past few months, including:  Following the enactment of the Public Financial Management (PFM) Law 2019, the Ministry of Finance (MoF) has notified Financial Management and Powers of Principal Accounting Officers 2021 regulations which will be transformational in empowering the ministries and departments for better service delivery, strengthening of budgeting, cash management and accounting function, and implementation of Internal Audit function.  Configuration of the Integrated Financial Management Information System (IFMIS) and systems of the State Bank of Pakistan are almost completed. These are expected to support elimination of paper checks, introduce Electronic Fund Transfer and accelerate implementation of the Treasury Single Account (TSA).  Configuration of IFMIS system with National Data Registration Authority (NADRA) database was completed in May 2021. This will support the verification of payments to employees, vendors and pensioners. More than 80 percent of civil pensioners of federal government and 97 percent of pensioners in provinces are transitioned to receiving payments directly in their bank accounts (DCS).  Implementation of e-Procurement system is now underway. After a delayed start, the contract for development of an e-procurement system was signed in May 2021 and consultants have submitted the inception report.  During the last six months, several sessions on different aspects of PFM reforms were organized under the umbrella of Federal and Provincial Coordination including sessions on e-procurement, e-payment, TSA, Integration of Human Resource and Payroll data, and provincial revenue system automation.  The Auditor General has successfully acquired and piloted Audit Management Information System (AMIS). 7/21/2021 Page 1 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P157507 IDA-61700 Effective USD 400.00 400.00 0.00 286.11 113.89 72% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P157507 IDA-61700 Effective 19-Dec-2017 29-Dec-2017 29-Dec-2017 30-Nov-2021 30-Nov-2021 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61700-001 Reduction in variance of Partially 1 Regular USD 70,000,000.00 50,000,000.00 71 % functional exp Achieved Reduction in cash held 2 Regular USD 50,000,000.00 Not Achieved 0.00 outside Recip TSA % of vendor contracts Partially 3 Regular USD 50,000,000.00 20,000,000.00 40 % processed thru e-p Achieved % of algnmnt info&ID 4 Regular USD 30,000,000.00 Fully Achieved 30,000,000.00 100 % no.indiv primary sc % of pensioners, Partially 5 Regular USD 30,000,000.00 25,000,000.00 83 % disaggregated by gender Achieved % of audit recomm 6 Regular USD 40,000,000.00 Fully Achieved 40,000,000.00 100 % processed thru AMIS Incrsd citizen access to Partially 7 Regular USD 30,000,000.00 15,000,000.00 50 % fiscal infoH&E Achieved % of fiscal Partially 8 Regular performance&SDI met by USD 60,000,000.00 46,108,571.43 77 % Achieved prov Prior Results Reduction in cash outside 2.1 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA Prior Results Reduction in cash outside 2.2 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA 7/21/2021 Page 2 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) % of fiscal Prior Results 8.1 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov % of fiscal Prior Results 8.2 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov Program Action Plan Action Description Complete third surveillance audit for ISO 27001:2013 Information Security Management Services Certification. Source DLI# Responsibility Timing Timing Value Status Other CGA Due Date 30-Sep-2020 Completed Completion Measurement Report ISO 27001 cycle initiated in 2014 was completed in 2017. For the next cycle ToRs for hiring of firm has been Comments developed by DG MIS and procurement process needs to be expedited. Action Description Undertake Open Data Readiness Assessment and adopt an implementation plan. Source DLI# Responsibility Timing Timing Value Status Technical PPRA Due Date 30-Sep-2020 Completed Completion Measurement Data Readiness Report World Bank is supporting PPRA in setting up their open contracting data standards. The basic data as per Open Comments Contracting Data Standards is converted and available on PPRA website. Undertake pension sustainability analysis: pension liabilities to be informed by sound actuarial analysis, coupled with Action Description a system in place for funding these liabilities. Source DLI# Responsibility Timing Timing Value Status Auditor General of Technical Due Date 31-May-2019 Completed Pakistan Completion Measurement Pension Liability Assessment Report Comments Report prepared and presented to the Secretary Finance Sustaining activities for collaborative leadership, change management, and strategic communication, including media Action Description outreach to citizens presenting the benefits of the reform program and seeking feedback for course correction. Source DLI# Responsibility Timing Timing Value Status Technical Ministry of Finance. Due Date 30-Jun-2018 Completed Completion Measurement Nomination of Committees 7/21/2021 Page 3 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Under the Fiscal Coordination Committee, six technical groups are nominated. These are a) Treasury Single Account Comments Group;. b) e-payment group; . c) e-procurement group; d) Pensions group; e) Open Government Group; and f) Audit Systems Group Action Description PPRAs to ascertain KPIs and baselines to monitor the reform progress. Source DLI# Responsibility Timing Timing Value Status Public Procurement Technical Recurrent Semi-Annually Completed Regulatory Authority Completion Measurement Notification of KPIs Comments KPI are included in the Budget Estimates for Service Delivery A robust grievance redress mechanism in place improving upon the current practices, and available to each ministry, Action Description vendors, contractors and pensioners Source DLI# Responsibility Timing Timing Value Status CGA, AGP, PPRA, Technical Due Date 30-Jun-2018 Completed MoF Completion Measurement Citizen Portal Government has established a robust grievance redress mechanism. This activity is led by the Prime Minister Comments Secretariat. A citizen portal is developed which logs all complaints and resolution of complaints is closely monitored. A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data Source DLI# Responsibility Timing Timing Value Status Technical AGP Due Date 28-Feb-2019 Completed Completion Measurement Performance audit of education and health indicators Data4Pakistan launched by the federal government. AGP has acquired the data for use in performance audit. Audit Comments Reports are published on AGP website. The website has also links to the citizen participatory audit. A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data Source DLI# Responsibility Timing Timing Value Status Other AGP Due Date 28-Feb-2019 Completed Completion Measurement Performance Audit of education and health indicators Comments AGP has acquired data4pakistan data for performance audit and published audit reports on AGP website. 7/21/2021 Page 4 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Moderate Moderate 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 Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Low Low Stakeholders Substantial Substantial Substantial Other Moderate Moderate Moderate Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes Strengthening the legal framework and internal management systems in line ministries and SDUs IN00955888 ►Reduction of variance in functional expenditure composition for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Health - 43%; Value Education - 30% 17.8% 7% 10% Date 16-Jan-2017 30-Jun-2020 23-Jun-2021 18-Jan-2021 The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the secretary finance himself . A number of reforms were implemented during the fiscal year 2019-20, which contributes Comments to the improvement in budget credibility. For example, supplementary grants are required to be approved by the Cabinet and no technically un-approved budget is included in the PSDP. IN00955927 ►Reduction in cash held outside the Recipient’s Treasury Single Account (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15% Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 7/21/2021 Page 5 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. The Budget Wing has requested support from the World Bank in holding a TSA awareness workshop to inform Comments banks and other stakeholders of the government’s plan of consolidating its TSA. Improved procurement performance IN00955889 ►Percentage of vendor contracts processed through the Recipient’s e-procurement system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 While the development of the e-procurement (e-GP) system has been delayed, the consulting firm for Comments development of a e-procurement system is now in place and has started the activities activities. External audit, legislative scrutiny, and social accountability. IN00955890 ►Percentage of audit recommendations processed through the Audit Management Information System. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value AMIS does not exist AMIS procured 80% 80% Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 An off the shelf AMIS was procured and configured to meet the needs of the office of the Auditor General of Pakistan. Piloting of AMIS is completed in three directorates and the Public Accounts Committee. All audit Comments recommendations of health and education under consideration of the Public Accounts Committee were processed though system. These include all pending audit reports for 2011-12 to 2019-20. Performance-based grant IN00955926 ►Percentage of fiscal performance and service delivery indicators met by the provinces (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 40.28% 46% 75% Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 The federal government is engaged in consultation with the provinces to encourage them adopt the TSA; implement E-procurement; digitize payment systems; introduce online bill submission and align HR and Comments Financial data in education and health sector. This will lead to consistent application of PFM reforms across all levels of government. Intermediate Results Indicators by Results Areas Strengthening legal framework and internal management systems in line ministries,service delivery IN00955928 ►Notification of revised New Accounting Model (NAM 2.0): Accounting Policies and Procedures Manual; (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 7/21/2021 Page 6 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) PFM law enacted which PFM law enacted which lays the foundation for lays the foundation for Value No Yes updating the New updating the New Accounting Manual. Accounting Manual. Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 Procurement of a firm for revision of New Accounting Manual was delayed. Controller General of Accounts Comments has decided to utilize existing expertise with in the department to make amendment to the NAM. IN00955932 ►Internal Audit arrangements modernized in health and education departments. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 Draft Internal Audit Charter is prepared. PFM law requires establishing Chief Internal Auditors and Chief Finance Officers in each ministry. In addition, position of financial advisors have been abolished. The Internal Audit Charter is consistent with international best practices. AGP has prepared a detailed plan Comments for implementation of CFAO scheme which is submitted to the MoF. Terms of Reference for internal audit notified through regulations by the MoF IN00955936 ►Improve the timeliness of comprehensive financial and nonfinancial reporting by linkage or interface (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 6.00 6.00 2.00 Date 16-Jan-2017 11-Sep-2020 23-Jun-2021 18-Jan-2021 Linkages have been established with FBR, CDNS, Pak PWD, and SBP, whereas linkages with EAD, MAG Comments and Pakistan Post are in process. IN00955939 ►Approved Cash Management Policy with accounting framework for daily consolidation of all government (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 Cash Management Policy approved by the Cabinet. Secretary Finance has also approved a framework for Comments implementation of TSA. TSA Rules are also notified. Improved procurement performance IN00955931 ►Percentage of vendor claims for basic health units and schools paid at District Accounts Offices (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 CGA has developed guidelines for simplifying payment authorization procedures. AGP has approved and Comments notified the guidelines. 7/21/2021 Page 7 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) CGA has developed guidelines for simplifying payment authorization procedures. AGP has approved and notified the guidelines. On direction of the cabinet decentralized payment is being piloted in four ministries IN00955935 ►Bank reconciliation of all active government bank accounts in the TSA takes place at least weekly at (Weeks, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 8.00 8.00 8.00 1.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 Cash Management Policy approved. Committee under the chair of Additional Secretary Finance is nominated State Bank has implanted Micro Gateway Payment System which has made electronic vendor Comments payment possible. IN00955938 ►Percent of budget derived from procurement plans in federal ministries and provincial departments (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 24-Feb-2020 24-Feb-2020 23-Jun-2021 18-Jan-2021 PFM law requires linkage of the budget with plans. MoF plans to improve Budget Call Circular, requiring all departments to be include procurement plans along with budget demands. This is not implemented during Comments the current fiscal year. IN00955941 ►Databases or records are maintained for contracts, including data on what has been procured, value o (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 75.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 All data at PPRA used to be in PDF format which is not useful for analysis. WB supported PPRA on digitizing the database using the AI. The old data available on the PPRA Website is now available in Comments machine readable format. Since the e-procurement system has not been deployed, the indicator’s end targets would need to be revised accordingly. IN00955942 ►E-procurement guidelines issued and Supplier Relations Management Module operational in health and education (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 Standard Bidding Documents are being prepared. PPRA has prioritized Standard Bidding Documents to cover the Goods, consulting services, contracts for specialized procurements, e.g., ICT, pharmaceuticals, Comments framework contracts SPDs required to meet DLR3.2. This activity is expected to be completed in the month of July 21. IN00955943 ►Mandatory certification of procurement officers and procurement committee members in selected federal (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 7/21/2021 Page 8 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Value 0.00 0.00 0.00 80.00 Date 16-Jan-2017 30-Sep-2019 23-Jun-2021 18-Jan-2021 This activity is delayed Comments External audit, legislative scrutiny, and social accountability IN00955929 ►PAC hearings on audit report on annual financial statements conducted in public, except for strictly (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 36.00 36.00 12.00 6.00 Date 16-Jan-2017 30-Sep-2020 23-Jun-2021 18-Jan-2021 PAC sessions are open to media and the audit reports are widely publicized through new reporting. In 2019, Comments on the directions of PAC, AGP published all the audit reports on its website. IN00955933 ►Financial transactions of health and education function recorded in FABS audited through Computer Ai (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 20% 80% 80% Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 IT center established and ACL software acquired. Officials are re-trained in ACL and financial transactions Comments of health and education subjected to ACL audit IN00955937 ►Citizen Portal set up to facilitate Citizen Participatory Audits, including fraud hotline for feedback (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval. AGP has updated the website and Comments provided links for the citizen to lodge complaints on the AGP website IN00955940 ►Citizen Participatory Audit reports that cover indicators in the ISDR published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 8.00 Date 16-Jan-2017 11-Sep-2020 23-Jun-2021 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval. CPA piloted on Data4Pakistan for SDG performance audit. AGP is undertaking audit of the Data4Pakistan data in collaboration with the Comments Ehsaas Program Performance-based grant IN00955930 7/21/2021 Page 9 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►Incentive system by the FCC to improve fiscal performance and service delivery in selected areas app (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 24-Feb-2020 30-Sep-2020 23-Jun-2021 18-Jan-2021 Incentive system, titled Naya Pakistan Performance Grants for Reforms Program was approved by the FCC in its meeting held on May 4. 2019. Comments . IN00955934 ►Innovative applications used to report and account for funds utilized. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 4.00 Date 16-Jan-2017 18-Sep-2020 23-Jun-2021 18-Jan-2021 Ministry and Education has implemented a Procurement Management Information System which was earlier Comments piloted in the Government of Punjab. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Reduction of variance in functional expenditure composition for health and education to improve the reliability of the budget (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 1.5: Less than 10 percent variance in functional expenditure composition for Health - 43%; health and Value Education – 30% 17.8% 7% education as measured by variation between original approved budget and actual expenditures Date -- 30-Sep-2020 23-Jun-2021 -- The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the Secretary Finance himself. Comments ►DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 753, 084 commercial bank DLR 2.5: additional Value accounts with total balance 0% 0% 5 percent reduction of 7/21/2021 Page 10 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) PKR 1.584 trillion in in cash held outside Recipient’s cash the TSA. Date -- 18-Sep-2020 23-Jun-2021 -- Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. Cabinet Comments has approved bringing 7000 Commercial Bank Accounts into the TSA. ►DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 3.4: 90 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e-procurement for health and education sectors. PPRA to establish baseline Consultant is being ($5m) data based on selected selected for developing Consultant has started Value methodology for assessing the e-procurement developing the e- DLR 3.5: 50 percent procurement systems system. There is no procurement system of targeted indicators by March 2018. progress on this DLI procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e-procurement for additional five selected procuring entities. ($5m) Date -- 18-Sep-2020 23-Jun-2021 -- While the development of the e-procurement (e-GP) system has been delayed, the consulting firm for Comments development of a e-procurement system is not in place and have started activities ►DLI 4 Percentage of alignment of information and identification numbers for individual primary school teachers and health workers related to their place of work and salaries (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 Value Individual data in the OM 60 percent of primary 80 percent of primary DLR 4.5: 80 percent are not aligned with the school teachers and school teachers and of primary school ones in the EMIS and health workers tagged health workers tagged teachers and health HMIS. workers tagged 7/21/2021 Page 11 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) against unique primary against unique primary against unique schools and schools and primary schools and basic health units in pilot basic health units in pilot basic health units in districts. districts. pilot districts. Date -- 30-Sep-2020 23-Jun-2021 -- According to the reports from the Organization Management Module, 80 percent primary school teachers and health workers against unique primary schools and basic health units in pilot district (i.e. Islamabad and Peshawar), as approved in the first meeting of the Program Steering Committee for implementation of World Bank PforR Programme vide meeting minutes Ref:4/WB/Legal Covenants/2018. In Organization Management Module (OMM), each employee has been assigned with unique personnel code. This personnel code contains Comments important information related to the employee (e.g. Name, CNIC, Age, Date of Birth, Grade, School/BHU Name, and Designation). This personnel code is linked with payroll, pension, and loan modules of the FABS SAP. The Peshawar pilot was later replicated to all districts of Khyber Pakhtunkhwa. Currently, from the pilot of 2 districts the HR and Payroll systems is aligned in 34 districts. ►DLI 5 Percentage of pensioners, disaggregated by gender, authenticated against NADRA computerized national identity card, paid through the Direct Credit Scheme no later than the following pension payment cy (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 5.4: 90% Value DCS paid 35% 70.3% 83.4% Date -- 30-Sep-2020 23-Jun-2021 -- The Direct Credit Scheme (DCS) was launched by the CGA under which pension is disbursed through SAP- ERP system of FABS to all branches of commercial banks in the individual accounts of pensioners electronically. Till 30 May 2021 276,342 pensioners are brought to the DCS which is 83.4% p while the total Comments pensioners. ►DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. (Outcome, 40,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 6.4: 80 percent of PAC recommendations for health and education sectors AMIS center not effectively followed- Value AMIS does not exist. 80% established up and reports published on an official website or by any other means easily accessible to the public Date -- 18-Sep-2020 23-Jun-2021 -- An off the shelf AMIS was procured and configured to meet the needs of the office of the Auditor General of Pakistan. Piloting of AMIS is completed in three directorates and the Public Accounts Committee. All reports related to health and education sector which were presented before the Public Accounts Committee are Comments processed through the system and are available for follow up by the PAC. The audit reports are also available on the website of the AGP. 7/21/2021 Page 12 of 13 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►DLI 7 Increased citizen access to key fiscal information on health and education. (Intermediate Outcome, 30,000,000.00, 50%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 7.4: Integrated Service Integrated Service ISDR for education Delivery Report (ISDR) Delivery Report (ISDR) for and health sectors Value FY 16/17 Budg for education sector education sector uploaded uploaded in Open uploaded in Open Public in Open Public Finance Public Finance Data Finance Data Portal. Data Portal. Portal. Date -- 18-Sep-2020 23-Jun-2021 -- Poverty elevation and social safety division has prepared a portal which is also being used for the increased citizen access to key fiscal information on health and education. . The portal contains the district level estimates of 130 plus indicators on poverty, health, education, access to key services like water and sanitation, households’ demographics and the labor force. FABS has teamed up with Data4Pakistan to include Comments IFMIS generated financial data on health and education to the the data portal. The Portal shows the district wise education and health sector actual spending / budget executed data for FY 2017/18, FY 2018/19 and FY 2019/20. ►DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. (Outcome, 80,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 8.5: Innovation award provided from the Ministry of Finance of the Recipient to the provincial No existing coordination 40.28% of performance 48% of performance governments for at Value mechanism targets met targets met least 35 percent up to 70 percent of fiscal performance and service delivery indicators met. Date -- 24-Feb-2020 23-Feb-2020 -- NFC Committee / FCC has approved a performance framework for the provinces and allocated PRs 4 billion in the budget for fiscal year 2019-20. For fiscal year 2020-21 PRs 2 billion are allocated for the performance Comments grants. More than 48 percent of targets were achieved. These targets were agreed among the federal and provincial governments. 7/21/2021 Page 13 of 13