The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) PK Sindh Public Sector Management Reform Project (P145617) SOUTH ASIA | Pakistan | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2015 | Seq No: 10 | ARCHIVED on 23-Dec-2019 | ISR39772 | Implementing Agencies: Islamic Republic of Pakistan, Sindh Revenue Board, Economic Reform Unit, Finance Department Key Dates Key Project Dates Bank Approval Date: 28-Jan-2015 Effectiveness Date: 28-Apr-2015 Planned Mid Term Review Date: 13-Nov-2017 Actual Mid-Term Review Date: 13-Nov-2017 Original Closing Date: 31-Aug-2020 Revised Closing Date: 31-Aug-2020 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The development objective of the Project is to strengthen public sector performance in the Province of Sindh through improved revenue generation and expenditure management. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component 1: Results-based financing to provide an incentive for achieving eligible PSM reforms.:(Cost $40.00 M) Component 2: Technical Assistance (TA) to support capacity building and institutional strengthening associated with achievement of eligible PSM reforms.:(Cost $10.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions A World Bank (WB) team visited Karachi from December 03 to 06, 2019 to supervise the progress made by the Sindh Public Sector Management Reform Project (Loan IDA-55840-PK). The WB team also took this opportunity to provide some recommendations to keep the good progress as well as address some issues to speed up the project implementation, in particular the execution of activities for component 2. Component 1., The results-based financing activities, shows a good implementation progress. This has been also confirmed by the last draft Third-Party Verification (TVP) report of December 2019 where most disbursement-linked indicators (DLIs) and results indicators (RIs) for FY2018- 19 have been achieved. 12/23/2019 Page 1 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Component 2., The capacity building activities, still shows a slow implementation pace. The WB team advised to focus and accelerate the project’s procurement plan. It also reiterated that the procured goods and services must be delivered and finalized before the project closing date on August 31st, 2020. To monitor and assure timely implementation of these critical activities, the WB team has requested status of milestones for the use of TA funds based on its timelines on a monthly basis. The WB team also encouraged the Project Implementation Unit, ERU, to continuing using the monitoring and evaluation (M&E) Cards to track the progress of activities and take any necessary action in advance in case unexpected delays arise. The ERU will continue with the submission of the M&E cards on monthly basis to the WB team. The task team also met with the Economic Affairs Division (EAD) in Islamabad on December 11th, 2019 to debrief authorities on the mission’s findings and discuss next steps to keep the good project’s performance and address identified issues especially the execution of the TA funds. Finally, the WB Team communicated that the next supervision mission will be around May-June 2020. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- Substantial Substantial Macroeconomic -- Substantial Substantial Sector Strategies and Policies -- Moderate Moderate Technical Design of Project or Program -- Moderate Moderate Institutional Capacity for Implementation and Sustainability -- Substantial Substantial Fiduciary -- Substantial Substantial Environment and Social -- Low Low Stakeholders -- Substantial Substantial Other -- -- -- Overall -- Substantial Substantial Results PDO Indicators by Objectives / Outcomes Strengthen public sector performance through improved revenue generation and expenditure management IN00779429 ►Improved collection of Sales Tax on Services (STS) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.50 11.00 1.30 3.50 Date 30-Jun-2014 19-Jun-2019 13-Dec-2019 30-Jun-2019 12/23/2019 Page 2 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) This indicator measures cumulative growth in Sales Tax on Services (STS) receipts adjusted for inflation. The annual collection growth target is 3.5%. FY2014/15: PRK 49.4 billion (25% increase from baseline in nominal terms; 20.8% increase in real terms based on annual inflation of 3.6%). FY2015/16: PKR 61 billion (23.3% increase in nominal terms, 21.4% annual increase in real terms based on annual inflation of 2% for FY2015/16). FY2016/17: PKR 76 billion (24.7% annual increase in nominal terms) FY2017/18: PKR 92 billion (21% annual increase in nominal terms) FY2018/19: PKR 93 billion (1.3% annual increase in nominal terms) or PKR 103 billion (12% annual increase in nominal terms and 7% annual increase in real terms based on a 5% inflation rate) assuming PKR 10 billion lost for Cellular Mobile Operators (CMO) service collection suspension** This indicator measures the overall performance of the STS Collection. STS must be measured in real terms, as three and a half percent annual collection growth minus inflation. Performance is cumulative, and over or under-performance adjustable vís-a-vís preceding or succeeding years. Based on the cumulative revenue collection, the targets have been achieved and surpassed. This aspect has been confirmed by the draft TVP Report of December 2019. ** During the mission, the task team was informed that the Supreme Court of Pakistan suspended the STS collection from June 2018 up to April 2019 because of the Suo Moto Human Rights Case. As a result, the revenue collection on cellular services for FBR and all Provinces were affected. In the case of the Sindh Government, because the STS on cellular services represents a significant portion of the SRB revenue collection. Preliminary estimations done by the SRB suggest a revenue loss of approximately PKR$10.0 billion. As the suspension of the collection of the STS on cellular services was an unexpected event and beyond the control of the Sindh Public Sector project, the task team has the view that with these estimations the revenue target for the FY18-19 could have reached more than the 3.5% annual growth in real terms. Nevertheless, the task team recommended SRB to assess all the Comments: implications of the STS on cellular services suspension in terms of revenue loss including the tax credits generated during this period. In addition, the task team was informed by SRB that tax policy counter measures were not available due to the electoral year. Note. During the last supervision mission, the task team was informed that SRB corrected the figures for the entire series by only including the STS collection as it is requested by the PDO indicator. The difference for FY16/17 and FY17/18 is explained by the Salaries and Workers Welfare Fund (SWWF) tax which was wrongly included in the revenue collection of the Sales Tax on Services (STS) in the previous report. Previous ISR Current ISR Difference FY (A) (B) (B) - (A) FY14/15 49.4 49.4 N/A FY15/16 61.0 61.0 N/A FY16/17 78.6 76.0 -2.6 FY17/18 100.0 92.0 -8.0 FY18/19 110.0* 93.0 N/A */ Forecast in previous ISR. Source: SRB IN00779430 ►Transparency in budget formulation, allocation and execution (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value a) Budget Strategy Paper According to the TPV According to the TPV FD has: (i) submitted not prepared report, targets for year 1, report, targets for year to the Cabinet the 12/23/2019 Page 3 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) b) One quarterly report 2, 3 and 4 have already 1, 2, 3, 4 and 5 have Budget Strategy Paper submitted to the been achieved. been achieved. for FY2019/20; and (ii) Provincial Assembly For year 5 (FY18-19) (i) For year 5 (FY18-19), submitted all four (4) Achieved. BSP (2019-22) FD has: (i) submitted budget execution has been approved by to the Cabinet the reports for FY2018/19 the Provincial Cabinet Budget Strategy Paper to the Provincial during meeting held on for FY19/20; and (ii) Assembly and 25.04.2019. The submitted all four (4) published them on approved BSP has been budget execution FD's website. uploaded on the website reports for FY18/19 to of Finance Department. the Provincial The BSP has also been Assembly and shared with Standing published them on Committee on Finance FD's website. for its review. (ii) In progress. The three quarterly Budget Execution Reports, have already been updated on website of Finance Department. The remaining BER will be uploaded on Finance Department website after the end of FY 2018-19. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 All targets for this indicator have been consistently achieved in FY14-15, FY15-16, FY16-17, FY17-18 and Comments: for FY18-19. Intermediate Results Indicators by Components Component 1: Results-based financing to provide an incentive for achieving eligible PSM reforms. IN00779576 ►Approval and initial implementation of Sindh Tax Revenue Mobilization Reform Plan (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target (i) FD has publicly disclosed the Sindh Sindh Tax Revenue Sindh Tax Revenue Tax Revenue Tax Reform Plan Mobilization Plan has Mobilization Plan has Mobilization Reform approved in Feb 2014; been disclosed. FY 16- been disclosed. FY 16- Value Plan. 2012-13 STS collection 17. Target is already met. 17. Target is already (ii) SRB’s collection of is PKR 34 billion. No more targets for the met. No more targets STS for FY2013/14 following years for the following years reached PKR 39.43 billion. Date 30-Jun-2014 06-Oct-2017 06-Oct-2017 31-Aug-2020 The target is already met. There are no additional targets under this indicator for the following years. Comments: IN00779577 ►Enhanced SRB human resources capacity for administration (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value Staffing and FY18-19 targets are SRB has approved a Staffing and training plan Value training plan is under achieved. The Board revised staffing plan as is under development development of SRB has approved per the 12/23/2019 Page 4 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Targets for this the revised staffing recommendation of the indicator were revised plan as per the third-party review. during the restructuring. recommendation of the For 2016-17 (year 3): third-party review. (i) the Revised Staffing Plan has been approved; (ii) achieved For 2017-18 (year 4): achieved (i) 85% of the staff has been hired and trained (target was 80%: 120); (ii) TPV conducted in April 2019. For 2018-19 (year 5): For FY17-18, the targets have been achieved. For FY18-19: In progress. The process of approving the revised staffing plan is expected to be completed by June 30, 2019. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Subsequent targets for FY17-18 and FY18-19 have been achieved. Comments: The revised staffing plan was approved by the Board of SRB. IN00779578 ►Increased automation of SRB systems (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target FY17-18 targets (i), (ii), (iii) and (iv) are 2017-18: (i) Achieved, (ii) achieved, as per the Achieved, (iii) Achieved, TPV 2017-18 SRB has issued all Zero automated notices; (iv) In process: a new notices to at least 90% Unique taxpayer follow up automation plan FY18-19 targets are of non-compliant Value identification system will be approved by 20th achieved. SRB has registered taxpayers in does not exist; No third June, 2019. issued notices to at FY2018/19 through party linkages. least 90% of non- automated systems. 2018-19: In process compliant registered taxpayers through automated systems. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 FY18-19 targets are achieved. SRB has issued e-notices to at least 90% of non-compliant registered taxpayers. Comments: As per the TPV report, notices have been issued to 99.82% of non-filing taxpayers through the automated syste and e-notices have been issued to 99.57% short payment registered taxpayer during FY18-19. IN00779579 ►Increased tax base (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/23/2019 Page 5 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Value 4,800.00 304.00 307.00 25.00 Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 This indicator is on track and performing well and overall, the indicator has significantly exceeded its original targets. This indicator is measured as the cumulative % increase from the baseline of FY13/14. (4,800 which is the actual number of taxpayers). According to the targeted values, number of taxpayer should be 9,563 (i.e. 25% increase from previous year tax base). As per the TPV report FY18-19, the number of registered taxpayers has reached to 31,144, as of June 30th, 2019 (which is a 307% increase) FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 Target: 5,544 Target: 6,376 Target: 7,650 (20% Target: 9,563 (25% Target: 5,040 (5% (10% increase (15% increase increase from increase from increase from previous from previous from previous previous year tax previous year tax Comments: year tax base) year tax base) year tax base) base) base) Actual: 15,919 Actual: 20,906 Actual: Actual: 31,144 (as of Actual: 11,234 (actual (actual (actual 26,289 (actual June 30, 2019) (actual percentage increase percentage percentage percentage percentage increase was 134%) increase was increase was increase was was 307%) 215%) 277%) 312%) *Source: Draft TPV *Source: Draft TPV report *Source: Draft *Source: Draft *Source: Final TPV report TPV report TPV report report IN00779580 ►Risk based audits of taxpayers implemented (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value System Absent 2017-18: (i), (ii) & (iii) FY18-19 targets for (i), SRB has: (i) issued Achieved. (ii), (iii) and (iv) are and communicated Total 92 units selected in achieved audit observations to FY17-18 and notices for the concerned audit intimation / taxpayers; (ii) finalized production of record the audits initiated in issued accordingly. FY2017/18; (iii) 2018-19: (i), (ii) and (iii) initiated assessment achieved. (iv) is in (by SRB Operations progress Wing) under the (i) Cases selected = 92 relevant provisions of Record examine & audit the law; (iv) selected observation audit cases according Communicated to the to revised risk-based Taxpayer= 78 criteria updated (ii) Audit cases finalized according to the = 92 (80 cases are feedback obtained completed and 12 are from the completed under litigation status) audit cases initiated in Cases in litigation FY2017/18. (wherein SHC grant stay against audit proceedings)=12 (iii) Contravention Reports (CRs) issued & sent to Ops. = 41 Contravention Amount = Rs. 2,606 million 12/23/2019 Page 6 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) All CRs are currently under adjudication,/assessment with the respective Operational units. (iv) In progress Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. FY18-19 targets have been achieved. SRB has: (i) issued and communicated audit observations to the concerned taxpayers; (ii) finalized the audits initiated in FY17/18; (iii) initiated assessment (by SRB Operations Wing) under the relevant provisions of the law; (iv) selected audit cases according to revised Comments: risk-based criteria updated according to the feedback obtained from the completed audit cases initiated in FY17/18. IN00779581 ►Improved SRB performance transparency (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2017-18: Achieved. One Annual Report and four quarterly reports published. FY18-19 targets are 2018-19: In process achieved. Four Three (03) quarterly quarterly reports and Annual report irregular, reports published. Last one annual report Four quarterly reports Value quarterly reports not quarterly report will be published and one annual report published published by July 2019 published. and the annual report will be published by Sept 2019. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 FY18-19 targets are achieved. Four quarterly reports and one annual report published Comments: IN00779582 ►Debt management systems instituted (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Target 2017-18: Achieved Target 2018-19: In process FY18-19 targets are The exercise has been achieved. Debt a) FD conducts a debt completed with sustainability analysis sustainability analysis. coordination of World conducted and Debt Management Value Bank team. The Debt published on FD’s b) Publication of the Systems do not exist. Sustainability Analysis website with the above on the FD has been finalized and is approval of Finance website approved by in process for the Secretary on 26 June FS. approval of the Secretary 2019. of Finance and will be published before June 30, 2019. 12/23/2019 Page 7 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. FY18-19 targets are achieved. Debt sustainability analysis conducted and published on FD’s website with the approval of Finance Secretary on 26 June 2019. Comments: (https://fd.sindh.gov.pk/elfinder/connector?_token=&cmd=file&target=fls2_RFNBIFJFUE9SVC9TaW5kaC 1EU0EucGRm) IN00779583 ►Establishment of internal audit (DLI until Restructuring, IRI thereafter) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target FY17-18 targets (i) is in progress and (ii) is achieved. One department 2017-18: (i) and (ii) in (Finance) has progress. submitted an Internal Finance Department has Audit report to PAO submitted one Internal and the validation of Audit report to PAO. The the actions have been other three line undertaken. The other (i) Four (4) departments and the three line departments Government validation of the actions (Health, Education and Departments including undertaken by at least Home) will submit the Finance Department one department will be Internal Audit report to have conducted achieved by December PAO by February internal audits and 2019. 2020. submitted internal 2018-19: (i) and (ii) in audit reports to their Internal audit function progress. Value FY18-19 targets (i) PAOs. does not exist. The four line and (ii) are in departments will submit progress. (ii) Remaining three the internal audit reports One department (3) PAOs have to PAO and the validation (Finance) has undertaken actions in of the actions undertaken submitted one Internal response to the by the remaining Audit report to PAO forgoing internal audit departments will be and the validation of reports, within a month achieved by December the actions have been of such report. 2019. undertaken. The other three line departments Targets for this indicator will submit the internal were revised during the audit reports to PAO restructuring. and the validation of the actions undertaken will be achieved by February 2020. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Comments: All targets for FY17-18 and FY18-19 are expected to be achieved by February 2020 IN00779584 ►Transparency in budget formulation, allocation and execution (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value a) Budget Strategy Paper According to the TPV According to the TPV FD has: (i) submitted not prepared report, targets for year 1, reports, targets for to the Cabinet the 2, 3 and 4 have already year 1, 2, 3, 4 and 5 Budget Strategy Paper b) One quarterly report been achieved. have been achieved. for FY2019/20; and (ii) submitted to the For year 5 (FY18-19) (i) For year 5 (FY18-19), submitted all four (4) provincial assembly Achieved. BSP (2019-22) FD has: (i) submitted budget execution 12/23/2019 Page 8 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) has been approved by to the Cabinet the reports for FY 2018/19 the Provincial Cabinet Budget Strategy Paper to the Provincial during meeting held on for FY19/20; and (ii) Assembly and 25.04.2019. The submitted all four (4) published them on approved BSP has been budget execution FD’s website. uploaded on the website reports for FY18/19 to of Finance Department. the Provincial Note: The indicator The BSP has also been Assembly and was upgraded to a shared with Standing published them on PDO indicator during Committee on Finance FD's website the Restructuring. for its review. (ii) In There are no changes progress. The three in substance. quarterly Budget Execution Reports, have already been updated on website of Finance Department. The remaining BER will be uploaded after the end of FY 2018-19. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 All targets for this indicator have been consistently achieved in FY14-15, FY15-16, FY16-17, FY17-18 and Comments: for FY18-19 IN00779585 ►Procurement officials certified (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target For Year 5 (FY18-19), target achieved and SPPRA has: surpassed. (i) 624 (i) certified at least five For Year 5 (FY18-19), (i) officers certified as of hundred (500) officers targets achieved. 555 No certification December 5th, 2019. of grade BPS-16 or Value officers certified. (ii) it will mechanism exists. (ii) TPV has been above; and be achieved with the third carried out and (ii) carried out a third- TPV report. confirmed the party review of the achievement of the certification process. target. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Targets for this indicator were revised during the restructuring. Targets for FY14-15, FY15-16, FY16-17, FY17-18 and FY18-19 are achieved. Total persons Mode of certification BS-16 & above certified In-Class five day course 424 278 Comments: Online Certification MOOC 544 271 Half Day Orientation for BS-20 75 75 & Above. Total 1043 624 IN00779586 ►Quarterly developmental development plan monitoring reports prepared and published (DLI) (Text, Custom) 12/23/2019 Page 9 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Baseline Actual (Previous) Actual (Current) End Target 2018-19: (i) achieved and (ii) It will be achieved in FY18-19 target (i) and the 3rd Phase of TPV P&DD has: (i) (ii) are achieved. (i) P&DD has prepared and prepared and Quarterly progress published at least twelve published at least reports for six (6) (12) quarterly reports on twelve (12) quarterly departments (i.e. 17 implementation of reports on reports in total) development schemes implementation of prepared and Value Zero for at least four (4) development schemes published. (ii) TPV Government for at least four (4) report was conducted Departments collectively; Government and confirmed the and (ii) third party review Departments achievement of this to be carried out in Oct collectively; and (ii) year target. 2019. carried out a third- party review. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 This indicator was revised during the restructuring. As per the TPV 2018-19, targets are achieved. Quarterly progress reports for six departments (i.e. 17 reports in total) were prepared and published on the MEC (Monitoring & Evaluation Cell) – P&DD website Comments: for public oversight (http://www.mecsindh.gov.pk/resource-center/adp-progress-reports.html) IN00779587 ►Departments where geo-tagging of development schemes is implemented and information published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 6.00 6.00 6.00 Date 30-Jun-2014 19-Jun-2019 19-Jun-2019 30-Jun-2019 Targets for FY14-15, FY15-16, FY16-17, FY17-18 and FY18-19 are achieved MEC has implemented geo-tagged photos enforced monitoring of development schemes in following six Comments: departments of Government of Sindh as at 30 June 2019: Irrigation; Public Health Engineering; Works and Services; Education; Energy; and Sport and Youth Affairs. IN00779588 ►Departments with proactive feedback mechanisms established (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2018-19: In progress. MEC has successfully FY18-19 targets Collection of implemented SOP and achieved. MEC has community feedback community Feedback collected community for at least 10% of Mechanism through feedback for at least provincial ADP Value Zero Proforma. Status of 10% of provincial ADP schemes costing over community feedback of (costing over PKR 1 PKR 1 billion in at least schemes costing over billion) from five (5) four (4) Government one (01) billion has been departments Departments. completed. Date 30-Jun-2014 19-Jun-2019 06-Dec-2019 30-Jun-2019 Comments: Targets for FY14-15, FY15-16, FY16-17, FY17-18 and FY18-19 were achieved. MEC has collected 16 community feedback from five (5) departments of Government of Sindh: Education, Energym Irrigation, Public health Engineering and Work and Services (ADP schemes costing over PKR one (01) billion): 12/23/2019 Page 10 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P145617 IDA-55840 Effective USD 50.00 50.00 0.00 34.88 12.53 74% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P145617 IDA-55840 Effective 28-Jan-2015 11-Mar-2015 28-Apr-2015 31-Aug-2020 31-Aug-2020 Cumulative Disbursements 12/23/2019 Page 11 of 12 The World Bank Implementation Status & Results Report PK Sindh Public Sector Management Reform Project (P145617) Restructuring History Level 2 Approved on 16-Jun-2018 Related Project(s) There are no related projects. 12/23/2019 Page 12 of 12