The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) SOUTH ASIA | Pakistan | Macroeconomics, Trade and Investment Global Practice | Requesting Unit: SACPK (1539) | Responsible Unit: ESAC1 (10342) IBRD/IDA | Program-for-Results Financing | FY 2019 | Team Leader(s): Irum Touqeer Seq No: 9 | Archived on 01-Sep-2024 | ISR00962 | Created by: Irum Touqeer on 11-Jun-2024 | Modified by: Irum Touqeer on 30-Aug-2024 1. PROJECT DEVELOPMENT OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 13-Jun-2019) To increase the collection of Khyber Pakhtunkhwa's own source revenues and improve the management of public resources 2. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Unsatisfactory Overall Risk Rating Moderate Moderate 3. KEY ISSUES & STATUS 3.1 Implementation Status and Key Decisions The project has achieved significant progress in certain areas. Own source tax revenue of the Government of Khyber Pakhtunkhwa (GoKP) has increased from PKR14.3 billion in FY19 to PKR56 billion in FY24. Underpinning this achievement, the registration of taxpayers has increased, and filing compliance of the services sales tax has improved from the 51 percent baseline to 72 percent in FY2023. The Urban Immovable Property Tax (UIPT) records of 8 cities in Abbottabad, Nowshera and Mardan districts have been updated, digitized and linked with the GIS map. Similarly, 83 percent of Annual Development Funds (ADP) has been spent on capital investment in FY24, compared to 47% baseline. And only 16% of ADP funds were allocated to unapproved projects in FY24, compared to 49% baseline in FY18. However, cash management related indicators are affected by slow progress on implementation of treasury single account (TSA). Progress on some Disbursement Linked Indicators (DLIs) are currently being verified by the third party. Discussions are being held with GoKP on how best to expedite progress for achievement of the intended results. Apr 12, 2025 Page 1 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) 4. DATA ON FINANCIAL PERFORMANCE 4.1 Disbursements (by loan) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed IDA-64210 Effective 118.00 110.85 0.00 96.36 19.05 83.50% 4.2 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IDA-64210 Effective 13-Jun-2019 17-Jun-2019 18-Jun-2019 31-Dec-2024 30-Jun-2026 4.3 Program Action Plan Develop annual internal audit plan and conduct internal audits of KPRA; KPITB; ETNCD; FD; Action Description PD&D and LGD in a manner and substance satisfactory to the Association Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA FD Recurrent Yearly Delayed Completion Submission of annual internal audit plan and internal audit report to the Association Measurement Internal audit is being operationalized in KPITB, ETNCD and Local Govt. department. The plan Comments is in process. Conduct inclusive communication and awareness campaigns on tax compliance, Taxpayer Action Description Facilitation Centers (TFCs) and on the benefits of commercialization of government properties, with a special focus on reaching women and vulnerable groups. Source DLI# Responsibility Timing Timing Value Status FD, KPRA, ETNCD, Technical NA Recurrent Semi-Annually In Progress BoR Apr 12, 2025 Page 2 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Completion At least two communication campaigns per year to be included in the Program Reports Measurement submitted by the PIU to the Association. KPRA regularly conducts taxpayer outreach activities. Communication is also being designed Comments from behavioral science perspective for tax compliance. Communication on TFCs and commercialization of public properties has not yet initiated. All commitments entered in NFMIS in four targeted provincial government departments Action Description (Communication and Works, Education, Health and Irrigation) Source DLI# Responsibility Timing Timing Value Status Technical NA P&DD Recurrent Continuous In Progress Completion All commitments available in NFMIS in the four targeted provincial government departments Measurement Commitments of centralized units of these departments are recorded in NFMIS except for Comments commitments of Self Accounting Units within the Works Departments. These units maintain their separate accounts which are not yet linked with NFMIS. Conduct infrastructure survey based on inclusion and equity for Provincially Administered Action Description Tribal Areas and (PATA) and of former Federally Administered Tribal Areas (FATA) districts Source DLI# Responsibility Timing Timing Value Status Environmental and NA P&DD Due Date 27-Dec-2019 Completed Social Systems Completion Survey report submitted to the Association Measurement GoKP has developed a Tribal Development Strategy 2020-2030 based on FATA development Comments indicators household survey conducted in FY14, outlining priorities in Infrastructure, Energy, Governance, Local Government, Education, Health and sanitation. Action Description Adopt multi-year investment plan for former FATA districts Source DLI# Responsibility Timing Timing Value Status Environmental and NA P&DD Due Date 30-Jun-2020 Completed Social Systems Completion Investment plan notified by GoKP Measurement Apr 12, 2025 Page 3 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Based on Tribal Development Strategy, GoKP has developed three-year program in the form Comments of Accelerated Implementation Programme comprising 206 projects. Departments approved 127 projects of cost RS. 142 billion.In FY20, PKR24 billion released. At least 100 DDOs in participating departments, TMAs, and former FATA districts have PFM Action Description certification and FMIS training Source DLI# Responsibility Timing Timing Value Status Technical NA FD Due Date 30-Jun-2020 Completed Completion List of Drawing and Disbursing Officers (DDOs) certified in PFM and trained in FMIS Measurement submitted to the Association About 256 officials (including 6 females) were trained on NFMIS at District Account Office Comments level. Total of 398 Drawing and Disbursement Officers (including 45 female)trained in financial management functions. Training in PFM is also being provided. Simplification of the tax system evidenced by the reduction of the number of Own Source Action Description Revenue (OSR) tax instruments Source DLI# Responsibility Timing Timing Value Status Technical NA FD Due Date 30-Dec-2020 Delayed Completion Reduction in number of OSR tax instruments from 13 to 8 Measurement A plan is needed to simplify tax instruments (eliminate double taxation or piggy back small Comments collections). Action Description Develop annual audit plan and conduct annual risk-based audit of taxpayers Source DLI# Responsibility Timing Timing Value Status Technical NA KPRA Recurrent Yearly In Progress Completion Submission of annual audit plan and annual audit report to the Association Measurement Comments KPRA has developed annual audit plan, and audit manual is being developed. Action Description Analyze impact of General Sales Tax on Services (GSTS) and property tax on women Source DLI# Responsibility Timing Timing Value Status Environmental and NA P&DD Due Date 30-Jun-2020 Completed Social Systems Apr 12, 2025 Page 4 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Completion Report with recommendations Measurement Comments The report was completed in December 2023 and shared with relevant stakeholders. 5. KEY DATES Key Events Planned Actual Approval 13-Jun-2019 13-Jun-2019 Effectiveness 18-Jun-2019 18-Jun-2019 Mid-Term Review No. 01 02-May-2023 19-May-2023 Operation Closing/Cancellation 30-Jun-2026 6. SYSTEMATIC OPERATIONS RISK-RATING TOOL Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 08 - 11 Dec Proposed Rating 13 Jun 2019 2023 Political and Governance Substantial Moderate Moderate Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and Substantial Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Low Low Low Stakeholders Substantial Moderate Moderate Overall Substantial Moderate Moderate Apr 12, 2025 Page 5 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) 7. RESULTS 7.1 PDO Indicators by PDO Outcomes Increase in KP Own Source Revenue Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 99.40 May/2019 149.00 30-Jun-2023 202 28-Jun-2024 153.00 Jun/2024 Comments on Revision: Considering improved performance of KP Government in revenue mobilization, achieving targets OSR targets included for extended period of Program (5% increase each year), using FY24 as baseline (USD 202mn). Increase in own source tax As per revised estimates, KP collected tax revenues of Rs. 56 billion from own sources in revenues (million) FY24. Around 57% of tax revenue was collected from Sales Tax, whereas 25% of tax revenue (Amount(USD)) was collected from land revenue, stamp duty, property tax, and motor vehicle tax. Final audited numbers for tax revenue collection will be available by June 2025. The province’s tax collections upto February 2025 was Rs. 36 billion or USD 129 milllion, against the target of USD 212 million. The provisional numbers for own source tax collections during FY25 will be available by June 2025. Improved Cash Management Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year PKR 185.868 Jan/2018 Not achieved. 30-Jun-2023 Not achieved. 29-Dec-2023 Reduction by Jun/2024 billion of PKR 268 billion PKR 282 billion 60% in Cash deposits held by government of cash cash balances government Government in commercial cash deposits deposits in held in cash deposits banks (Text) in the commercial commercial in the commercial banks; about banks. 52% commercial Apr 12, 2025 Page 6 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) banks (status: 44% increase increase over banks. End Jan. 2018) from baseline baseline. Target: PKR 74.347 billion of government cash deposit commercial banks Comments on Revision: Targets revised to align with government’s revised methodology of balance achieving targets sweeping arrangement for daily consolidation of cash balances. As per the SBP report of Dec 2024, PKR 297 billion cash balances held in commercial banks (183% increase over revised baseline of Rs. 105billion in Dec 2023). Cash consolidation using sweeping approach has not started yet. The government is working on policy revisions, and establishing a cash management unit to support these reforms. Improved Management of Public Investments Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 47% Jul/2017 81.35% 30-Jun-2023 83% 28-Jun-2024 >65% Jun/2024 Comments on In FY2022/23, total Annual Development Plan (ADP) was PKR 283 billion (excluding foreign achieving targets funded projects) and the amount for capital share was PKR 230.23billion or 81.35% of total Share of ADP funds spent on ADP. In FY2023/24 this share has increased to 82% based on total ADP of PKR 74billion and capital investment (Text) capital share of PKR 60 billion (updated data). As a result, program-end target has been achieved. In FY2024/25, the share of capital investments in ADP is 80% (capital allocation is PKR175 billion out of total ADP of PKR 220 billion). 7.2 Intermediate Results Indicators by Results Areas Apr 12, 2025 Page 7 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Efficient Revenue Mobilization Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Registered taxpayers who 51.00 Jun/2017 77.00 30-Jun-2022 72 30-Jun-2023 75.00 Jun/2024 filed GSTS in previous year Comments on KPRA has achieved filing compliance of 68% for FY24 as per the interim report of the third (Percentage) achieving targets party. Final report will share analysis of updated data for the relevant year. No linkages Dec/2018 Year 4 target 30-Jun-2023 Year 4 and 5 28-Jun-2024 KP tax authorities Jun/2024 among KP tax not yet targets are have access to authorities’ achieved. A being shared data with databases or firm is hired to reviewed by links to third with third- develop data third party. A parties(accessible parties integration firm is hired to with taxpayer framework. develop data CNIC/Name) Accordingly, integration data will be framework. stored in Accordingly, warehouse, data will be Database integration in tax and data stored in administration (Text) management warehouse, and access and data protocols will management be designed. and access protocols will be designed. Comments on The KP’s Cabinet approved the data integration plan in January 2021, following which the KP achieving targets Revenue Authority (KPRA) successfully established linkages with four withholding agents: KP Information Technology Board, MOL, Water and Sanitation Services Peshawar, and Accountant General of KP. In FY23, the tax authorities confirmed readiness for database integration, and an action plan was agreed upon with the tax authorities to simplify and Apr 12, 2025 Page 8 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) digitize business processes. A tax database integration framework and business requirement document have been developed. The integrated tax data will be housed at KPRA’s data center. Data connectivity between KPRA and BOR has been established, and dashboard designed. Data linkage with E&T department will be completed soon. This will enable tax entities to view and exchange data to expand tax base. No harmonized May/2019 Action plan 30-Jun-2023 Action plan 28-Jun-2024 5 (litigation Jun/2024 processes has been has been process) prepared for prepared for business business process process simplification simplification and and harmonization. harmonization. Year 4 target is Year 4 and 5 Business processes for tax not achieved. targets not administration simplified achieved. and harmonized (Text) Comments on KPRA has finalized its registration portal, while sales tax returns’ e-filing continues using achieving targets PRAL system (and single portal). Online payment of tax facility is also available. BOR’s key initiatives include the simplification of land registration, land mutations, issuance of Fard, and the collection of stamp duties through the e-stamp system and Service Delivery Centres (SDCs). Additionally, the BOR has developed and operationalized Centralized Land Record Management Information System, which is currently functional in 25 SDCs. e-Stamp system has been implemented across all districts, issuing stamp papers as per the updated valuation tables. The E&T department introduced online payment and registration system for Motor Vehicle tax. Property tax and professions tax data is being digitized. Taxpayer facilitation centers None May/2019 9 TFCs not 30-Jun-2023 12 TFCs not 28-Jun-2024 12 TFCs Jul/2024 functional (Text) established established Apr 12, 2025 Page 9 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Comments on A proposal for establishing Taxpayer facilitation centers (TFCs) was prepared. The achieving targets government plans to establish citizen facilitation centers (CFCs) at the divisional level. Currently, two CFCs in Swat and Bannu are operational, while the remaining are in process of renovation (to be established in Peshawar, Mardan, Abbottabad, Kohat, D.I. Khan). The CFC software/portal offers 19 online services. No recent May/2019 1 additional 30-Jun-2023 1 additional 22-Nov-2023 2 additional cities Jul/2024 survey city (total 7 city (total 8 conducted; cities) cities) partial completed. completed. digitization of Additional tax records in work in two Cities with updated UIPT some cities. cities is being surveys, valuations and reviewed by digitized records (Text) TPV firm. Comments on Target of completing the work in 10 cities has been achieved – as verified by third party. achieving targets These include Havelian, Nowshera Kallan, Pabbi, Akora Khattak, Amangarh, Jahangira, Abbottabad, Katlang, Lachi and Shakardara. The government is working on a plan to shift to capital value for property taxes, and has done a pilot in Pabbi for property valuations with the support of the World Bank. No asset maps May/2019 Act on 30-Jun-2023 Act on 28-Jun-2024 Performance Jun/2024 of government- establishment establishment framework and owned real of holding of holding targets for the estate. company not company not company set in drafted, and drafted, its MoU with GoKP. Revenue generation from its board board public property (Text) members not members not approved. approved, and performance framework and targets Apr 12, 2025 Page 10 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) not set for the company. Comments on The BOR has digitized record of asset maps for some areas with the support of Survey of achieving targets Pakistan. However, a consistent approach is needed to complete this work, as well as to review legal framework and design performance framework for revenue generation from public property. Effective public resource management Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Cash May/2019 Year 4 target 30-Jun-2023 Year 5 target 28-Jun-2024 Monthly cash Jun/2024 management not achieved. being plans for four not based on reviewed by provincial regular third party government consolidation of departments cash balances (Communication and regular and Works, cash plans. Elementary and Cash management based on Secondary regular consolidation of cash Education, Health, balances and cash plans Irrigation) (Text) prepared by respective departments and submitted to FD through out year 5 Comments on The government has notified a cash management committee to work with an international achieving targets consultant on revised policy and implementation plan. A revised draft of cash management policy has been prepared as per new approach. The government has identified departments Apr 12, 2025 Page 11 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) to initiate cash consolidation. TORs for cash management unit have been prepared. The plan for training on cash forecasting and planning is underway, with the target of completion of training in April 2025. 0.00 May/2019 3.00 30-Jun-2023 3.00 28-Jun-2024 9.00 Jun/2024 Comments on Total 3 departments (Social welfare, Relief & Rehabilitation and Education departments) Sectors with public achieving targets have submitted their sector plans. Additional support may be required to develop sector investment plans plans for remaining 4 departments. (cumulative) (Number) Govt of KP has implemented PAMframes tool across all departments to track the output and outcome of Public Investment Management. Allocated funds May/2019 22% 30-Jun-2023 16.07% 28-Jun-2024 DLR 5.5: Allocated Jun/2024 to unapproved funds to projects are Unapproved 49% of total Projects have not ADP(excluding exceeded 20% of Foreign project total ADP assistance)in (excluding Foreign ADP funds allocated to FY18. Project unapproved projects (except Assistance) in foreign project assistance) FY24 (Text) Comments on The program-end target has been achieved, as verified by third party. Percentage of ADP achieving targets funds allocated to new projects that have not been approved by the competent authority, has reduced to 15% during FY24. Out of total 2,196 projects, 317 new projects/schemes were unapproved. Total PKR 10. 866 billion were allocated to these unapproved projects, which is 15% of total ADP allocation of PKR 73.576 billion (excluding foreign aid). In FY25, allocation to new schemes is Rs. 36.84 bn, which is around 17% of total ADP allocation of Rs.220 bn. Apr 12, 2025 Page 12 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Limited and May/2019 Year 4 target is 30-Jun-2023 Year 4 and 5 28-Jun-2024 Implementation Jun/2024 uneven not achieved. targets are not of e- functionality of achieved. archiving/indexing e-Government of government records in 7 targeted departments. Comments on - Updated e-Gov strategy has been prepared with improved framework for implementation, achieving targets taking into account recent developments, defining management role, and responsibilities of E-Government functionality stakeholders. strengthened in selected - Business process mapping and plan have been completed for selected business processes. government departments Digitization has been completed for selected processes (related with leadership and (Text) direction, project appraisals, and regulations). Soft launch was notified last year, but mandatory adoption of these modules is pending. After incorporating feedback, mandatory usage of these modules will be ensured. Remaining modules will be completed and rolled out during the year. - User credentials and Email IDs were created for user of digitized processes. - Procurement of hardware and software for data center will be completed in April 2025. - Procurement of wireless accesspoint is pending - Some trainings were previously provided, while additional training will be provided as modules are rolled out. No NFMIS May/2019 Year 4 target 30-Jun-2023 Year 5 target is 28-Jun-2024 Provided that the Jun/2024 decentralization has been being 30 TMAs continue plan. achieved. reviewed by to use NFMIS to TMAs using FMIS to record third party record transactions (Text) payments:20 additional TMAs have used the NFMIS to record Apr 12, 2025 Page 13 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) payments throughout Year 5 Comments on FMIS Decentralization Plan was approved by the government, and Access System was achieving targets developed, tested, and rolledout. As per final third party report, 127 Tehsil Municipal Authorities (TMAs) are using FMIS to manage their budget and record transactions. A sustainability plan will be prepared for the system based on consultants' detailed review. 0.00 May/2019 28.00 30-Jun-2023 26 28-Jun-2024 32.00 Jun/2024 Comments on Year 1: 25%, 8 out of 32 departments; Year 2, 3, and 4: 28%, 9 out of 33 departments; and OBB departments with achieving targets Year 5: 26%, 9 out of 34 departments (recently the Govt of KP increased the number of measurable gender KPIs, departments from 32 to 34). These 9 departments have gender based KPIs (55 indicators) reporting number of females and they report number of females reached by their services. Currently, the government is reached by their services reviewing these KPIs to make them quantifiable and outcome oriented. It is important to (Percentage) develop KPIs for and build capacity of additional departments in this area so that relevant reporting can be done on regular basis. No reports May/2019 Year 4 target 30-Jun-2023 Year 5 target 28-Jun-2024 Annual Jun/2024 currently not achieved. not achieved. consolidated published; No report for all KP estimate of Funds published pension liabilities Improved management of Comments on - A draft of Systems for Fund Administration (SFA) bill was prepared, as part of efforts to dedicated funds (Text) achieving targets design the institutional framework for funds management. However, the bill was not approved. Funds management policy was also not approved. - The actuarial study was completed about pension liability (amounting to RS.3 trillion), and a report on pension fund (PF) liabilities was published in FY22, as reported by Finance Department. However, reports on assets investment portfolio & liabilities of GPIF and PF are not published annually. Apr 12, 2025 Page 14 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) 7.3 Disbursement Linked Indicators (DLI) Actual (Previous) Actual (Current) PBC Name Baseline Closing Period Value Date Value Date 1:Registered Value 51.00 77.00 72 75.00 taxpayers who filed GSTS in previous Allocated 30-Jun-2022 30-Jun-2023 year (Percentage) 0.00 0.00 5,000,000.00 Amount Achieved DLI allocation 25,000,000.00 Year 4 target not Year 4 and 5 targets No linkages among yet achieved. A firm being reviewed by KP tax authorities’ is hired to develop third party. A firm is DLR 2.5: KP Tax databases or with data integration hired to develop data Authorities have third partiesData framework. integration access to shared 2:Database Warehouse Pilot in Accordingly, data framework. data with links to integration in tax Value the Department of will be stored in Accordingly, data will third parties administration Science and warehouse, and 30-Jun-2023 be stored in 28-Jun-2024 (accessible with (Text) Technology and data management warehouse, and data taxpayer Off-track Information and and access management and CNIC/Name) Technology (ST&IT) protocols will be access protocols will designed. be designed. Allocated 0.00 0.00 800,000.00 Amount DLI allocation 10,000,000.00 3:Cities with No recent survey Value 7 cities 30-Jun-2023 8 cities 22-Nov-2023 2 additional cities updated UIPT conducted; partial Apr 12, 2025 Page 15 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) surveys, valuations digitization of tax and digitized records in some records (Text) cities. Achieved Allocated 0.00 0.00 3,000,000.00 Amount DLI allocation 15,000,000.00 DLR 4.6: Four Government Departments (Communication and Works, 4:Cash Cash management Elementary and management based not based on regular Year 4 target not Year 5 target not Secondary on regular Value consolidation of cash achieved. achieved. Education, Health, consolidation of balances and regular 30-Jun-2023 28-Jun-2024 Irrigation) have cash balances and cash plans prepared monthly cash plans (Text) cash plans and Off-track submitted them to FD throughout Year 5 Allocated 0.00 0.00 2,100,000.00 Amount DLI allocation 20,000,000.00 5:ADP funds Allocated funds are DLR 5.5: Allocated allocated to 49 percent of total funds to unapproved ADP excluding Unapproved Value 22% 30-Jun-2023 16.07% 28-Jun-2024 projects (excluding foreign project Projects have not foreign project assistance (FY17/18 exceeded 20% of assistance) (Text) ADP) total ADP Apr 12, 2025 Page 16 of 17 The World Bank Implementation Status & Results Report Khyber Pakhtunkhwa Revenue Mobilization and Public Resource Management (P162302) Achieved (excluding Foreign Project Assistance) in FY24 Allocated 0.00 0.00 1,500,000.00 Amount DLI allocation 10,000,000.00 DLR 6.5: 30 TMAs under DLR 6.2, 6.3 and 6.4 and 20 6:TMAs using Year 5 target is being No NFMIS Year 4 target is additional TMAs NFMIS to record Value reviewed by third decentralization plan achieved have used the transactions 15-Jun-2023 party. 28-Jun-2024 NFMIS to record (cumulative) (Text) payments Partially achieved throughout Year 5 Allocated 0.00 0.00 4,000,000.00 Amount DLI allocation 20,000,000.00 Apr 12, 2025 Page 17 of 17