The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Chhattisgarh Public Financial Management and Accountability Program (P166578) SOUTH ASIA | India | Governance Global Practice | Requesting Unit: SACIN (347) | Responsible Unit: ESAG1 (9742) IBRD/IDA | Program-for-Results Financing | FY 2019 | Team Leader(s): Manvinder Mamak, Papia Bhatachaarji, Ambrish Shahi Seq No: 11 | Archived on 26-Sep-2024 | ISR01737 | Created by: Manvinder Mamak on 06-Sep-2024 | Modified by: Papia Bhatachaarji on 18-Sep-2024 1. PROJECT DEVELOPMENT OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 21-Feb-2019) The objective of the program is to: improve accountability in the management of public finances; strengthen revenue administration; and improve efficiency in delivery of benefits in selected schemes, in the state of Chhattisgarh. 2. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Moderately Unsatisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial 3. KEY ISSUES & STATUS 3.1 Implementation Status and Key Decisions The closing date was extended by one year, from March 31, 2024 to March 31, 2025 to allow for consolidation and satisfactory closure in a manner that will ensure that the State derives full benefits of the Program. The Program has noted a substantial implementation progress with results achieved under a number of Disbursement Linked Results (DLRs)which translated into cumulative disbursement of over 55 percent of the Loan amount. It is expected that on completion of verification of four more DLRs, Program disbursement will increase to 86 percent by December 31, 2024. May 25, 2025 Page 1 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) 4. DATA ON FINANCIAL PERFORMANCE 4.1 Disbursements (by loan) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed IBRD-89230 Closed 25.20 21.35 3.85 13.95 7.40 65.35% 4.2 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IBRD-89230 Closed 21-Feb-2019 05-Mar-2019 24-May-2019 31-Mar-2024 31-Mar-2025 4.3 Program Action Plan Finance Department will establish and maintain through the project life, Project Action Description Management Unit with full time staff Source DLI# Responsibility Timing Timing Value Status Finance Other NA Recurrent Continuous Completed Department Completion Office Order issued for establishment of PMU and continued existence of PMU through out Measurement project life Comments Completed Update 'Chhattisgarh Financial Codes', 'Chhattisgarh Treasury Codes' to ensure consistency Action Description with business processes and changes due to use of IT systems Source DLI# Responsibility Timing Timing Value Status Finance Revised Fiduciary Systems NA Due Date 31-Dec-2024 Department Date Completion Revised 'Chhattisgarh Financial Codes' and 'Chhattisgarh Treasury Codes' approved and Measurement notified in official Gazette May 25, 2025 Page 2 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Comments Actions on Financial and Treasury Codes await completion of IFMIS developments Action Description Develop Rules for Procurement of Services and SBDs for all types of procurement Source DLI# Responsibility Timing Timing Value Status Commerce & Revised Fiduciary Systems NA Industry Due Date 31-Dec-2024 Date Department Completion Rules for Procurement of Services and SBD documents for all procurements approved and Measurement notified Comments Work is underway Conduct third party IT audit of enhanced IFMIS, including conduct of Operational Acceptance Action Description Testing for the electronic submission of accounts and supporting documents to AG office. Source DLI# Responsibility Timing Timing Value Status Finance Revised Technical NA Due Date 31-Dec-2024 Department Date Completion Audit report submitted Measurement Comments Actions on conduct of third party IT audit await completion of IFMIS developments Track coverage of Dynamic Beneficiary Registry and offtake of services in the tribal blocks Action Description and LWE areas for the selected schemes (disaggregated by caste and gender Source DLI# Responsibility Timing Timing Value Status CHiPS and Scheme Revised Technical NA implementing Recurrent Continuous Date department Completion Dashboard reports from Dynamic Beneficiary Registry portal provide block/district wise data Measurement on beneficiaries segregated by caste and gender Since the inception of the program, there has been considerable decrease in the number of Comments LWE areas within the state. This is a continuous exercise. Preparation of communication plan for awareness generation of the beneficiaries/ public at Action Description large on Dynamic Beneficiary Registry Source DLI# Responsibility Timing Timing Value Status May 25, 2025 Page 3 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) CHiPS and Scheme Revised Technical NA implementing Due Date 30-Sep-2024 Date department Completion Communication Plan prepared and implemented Measurement Development of the Dynamic Beneficiary Registry is now complete and communication plan Comments expected to be implemented shortly. Develop Roadmap for financial management system strengthening at CHiPS, SUDA and Action Description TPSIPRD. Source DLI# Responsibility Timing Timing Value Status CHiPS, SUDA and Fiduciary Systems NA Due Date 13-Feb-2020 Completed TPSIRD Completion Action plan developed and approved by competent authority Measurement Comments Completed Finance Department will establish and maintain through the project life, Project Steering Action Description Committee Source DLI# Responsibility Timing Timing Value Status Finance Other NA Recurrent Continuous Completed Department Completion Office Order issued for establishment of Committee and minutes issued for review meetings Measurement held Comments Completed Develop medium term reform action plan incorporating the recommendations of the Debt Action Description Management Performance Assessment (DeMPA) Source DLI# Responsibility Timing Timing Value Status Technical NA Finance department Due Date 31-Dec-2024 In Progress Completion Action Plan developed and approved by competent authority Measurement Comments Action is underway May 25, 2025 Page 4 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Update Local Fund Audit (LFA) Act, Rules & Manual' to ensure consistency with changed Action Description business processes’ Source DLI# Responsibility Timing Timing Value Status Finance Other NA Due Date 30-Sep-2024 In Progress Department, GoCG Completion LFA Act notified in Official Gazzete and Rules and Manual issued Measurement LFA Act notified in Official Gazzete and revised Manual issued. Amendment of Rules are Comments under progerss 5. KEY DATES Key Events Planned Actual Approval 21-Feb-2019 21-Feb-2019 Effectiveness 24-May-2019 24-May-2019 Mid-Term Review No. 01 28-Feb-2022 Operation Closing/Cancellation 31-Mar-2025 6. SYSTEMATIC OPERATIONS RISK-RATING TOOL Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 09 - 28 Dec Proposed Rating 21 Feb 2019 2023 Political and Governance Moderate Substantial Moderate Macroeconomic Low Low Low Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and Moderate Substantial Substantial Sustainability Fiduciary Moderate Moderate Moderate May 25, 2025 Page 5 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Environment and Social Low Moderate Moderate Stakeholders Moderate Moderate Moderate Overall Moderate Substantial Substantial May 25, 2025 Page 6 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) 7. RESULTS 7.1 PDO Indicators by PDO Outcomes Results Area 1: Strengthening Core Financial Management Systems and Services Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Financial Sep/2018 Activities are 15-Dec-2023 Activities are by 10-Sep-2024 Complete and Mar/2024 reports by and large on and large on timely State generated track, albeit track, albeit with financial from e-kosh with some some delay reports incomplete as delay `Actions `Actions on Data available in expenditures on Data integration public of Public integration interface domain. Works and interface developed and Forest developed and operationalized PDO Indicator 1: Complete Divisions, operationalized between E-Kosh, and timely State financial Treasury between E- e-procurement, reports available In public (PAO) and RES Kosh, e- e-Kuber. Interface domain (Text) are not procurement, with e-works reported. e-Kuber. (contract Interface with management) e-works applications (contract operationalized management) for all core works applications departments operationalized except for Forest for all core Department. IVA works verification May 25, 2025 Page 7 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) departments completed and except for corresponding Forest DLRs disbursed . Department. 100 percent of IVA verification payments of all completed. cheque drawing 100 percent of departments payments of all through the IFMIS cheque have been drawing completed for all departments core works through the departments IFMIS have except Forest been Dept. IVA completed for verification for all core works the same to be departments initiated. except Forest Activities on the Dept. DLRs relating to operationalization of the commitment control module are underway. Comments on Over all target will be achieved by the program closing date. achieving targets Results Area 2 : Strengthening Financial Management of Local Bodies Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year May 25, 2025 Page 8 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Huge backlogs Sep/2018 Directorate of 15-Dec-2023 Due to non- 10-Sep-2024 Audits Mar/2024 exist in audit Chhattisgarh receipt of completed in of PRIs, ULBs State Audit approval from the at least 10,500 and (CSAD) has Department of units for the Autonomous completed the Panchayati Raj five period Bodies which procurement audit of all from FY17-18 fall within the process and schemes of GPs to FY21-22 purview of awarded (all schemes audit by the contracts to 28 could not be Directorate of CA firms to undertaken by Local Fund complete the the Directorate of Audit (LFAD). audits of Chhattisgarh The total 10,500 Gram State Audit. In a number of Panchayats in parallel PDO Indicator 2: Reduction units having the state. Audit development, on in backlog of audits of local audit backlog process has the bodies (Text) up to FY 17-18 been held up recommendation is 11839. on account of of XIV/XV Finance state elections. Commission, the MoPR initiated a program called Audit-Online for facilitating financial audit of accounts of the panchayats by auditors (either state Accountant General or local fund auditors) in April 2020. As per May 25, 2025 Page 9 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) this mandate, the Directorate of CSA has completed audits of the XV FC grants of all Gram Panchayats for the Financial Years 2020-21 to 2022-23 using the Audit Online software and audit for FY 2023- 24 is underway. It has been agreed with GoCG that this DLR will be revised to achieve audit of XV FCschemes undertaken by GPs for the financial years 2020-21 to 2023- 24 . Accordingly the DLI amount will also be reduced to half of the original amount agreed. May 25, 2025 Page 10 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Comments on In the next restructuring, the target is proposed to be revised to align with the present achieving targets developments. Revised targtes will me met by program closure date. Results Area 3 : Strengthening Revenue Administration Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Property Tax Sep/2018 Digitization of 15-Dec-2023 Digitization of 10-Sep-2024 Increase in Mar/2024 collected for 3 property tax property tax property tax selected registers and registers and collected over Nagar Nigams fresh physical fresh physical the baseline in is Rs. 8.263 survey of survey of the selected crores and for property in property in urban local 43 Nagar several ULBs several ULBs has bodies by 20% Parishads is has resulted in resulted in INR 16.599 discovery of discovery of crores additional tax additional tax PDO Indicator 3: Increase in including base; base; . property tax collected in collections provisional SUDA/GoCH selected urban local bodies against data [to be havce shared data (Text) current confirmed]. evidencing demand and SUDA/GoCH increase in arrears. havce shared property tax data collections by evidencing more than 20%. increase in property tax collections by more than 20%. May 25, 2025 Page 11 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Comments on Target has been achieved achieving targets Number of Sep/2018 25 percent 15-Dec-2023 25 percent 10-Sep-2024 Growth by Mar/2024 registered cumulative cumulative 25% from dealers as on increase in increase in Goods baseline in 31-03-18 is Goods and and Services Tax GST registered 1.30 lakhs Services Tax (GST) tax tax payers approx. (GST) tax registrations over registrations a baseline of 1.30 over a baseline lakh registrants PDO Indicator 4: Increase in of 1.30 lakh on March 31, Number of GST registered registrants on 2018 - target for taxpayers (Text) March 31, Year 5 [FY2023- 2018 - target 24] has been for Year 5 achieved in [FY2023-24] advance. has been achieved in advance. Comments on Target has been achieved achieving targets Results Area 4: Improving Efficiency in Delivery of Benefits in Selected Schemes Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Total number Sep/2018 A new list of 15-Dec-2023 A new list of 10-Sep-2024 Use of DBT in Mar/2024 PDO Indicator 5: Universal of selected selected schemes 90% of use of DBT for validated beneficiaries schemes has has been notified validated baseline of beneficiaries in covered under been notified by CHIPS. The baseline of selected schemes (Text) the five by CHIPS. The new set of beneficiaries May 25, 2025 Page 12 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) selected new set of selected schemes in the schemes are selected are digitized and shortlisted 883,448, of schemes are integrated with schemes which 0% are digitized and the Dynamic DBT compliant awaiting Beneficiary integration Registry and Data with the Exchange Dynamic Platform. IVA Beneficiary verification has Registry and been completed Data Exchange and is under Platform. review by the Bank. Comments on Overall target will be achieved before program closure achieving targets 7.2 Intermediate Results Indicators by Results Areas Results Area 1: Strengthening Core Financial Management Systems and Services Baseline Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Month/Year Project Formulation Sep/2018 Diagnostic Gap 10-Sep-2024 Appraisal of at least Mar/2024 IR Indicator 1.1: Development and and Implementation Analysis on Public 10% of all capital implementation of new Public Committee headed by Investment Decision investment projects in Investment Management Framework Chief Secretary and Management selected two for capital investment projects approves all public processes has been departments, (Text) investment proposals completed; conducted using the above Rs. 50 crores; development and new PIM Framework. May 25, 2025 Page 13 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) the process however approval of the new requires rigor and PIM Framework to technical cost benefit follow analysis. Comments on achieving targets Target will be achieved by Program Closure MTFF prepared as part Sep/2018 Macro-fiscal model 10-Sep-2024 Macro-fiscal model Mar/2024 of annual budget finalized based on developed under a exercise, but lacks WB’s FSA tool. The Medium Term Fiscal rigor and clear template has been Framework (MTFF) for statement of populated with forecasting of long- underlying technical historical data and term macro-economic IR Indicator 1.2: Macro-fiscal model assumptions baseline established. and fiscal indicators. developed under a Medium Term Based on this, the Forecasts generated Fiscal Framework (MTFF) for projections for next through the MTFF forecasting of long-term macro- five years starting used to prepare the economic and fiscal indicators FY23-24 will be statements to meet (Text) prepared. the requirements of the State FRBM Act, and for estimating the expenditure ceiling of the budget. Comments on achieving targets Target achieved Existing Accounts Sep/2018 Data on trainings 10-Sep-2024 At least 3,000 Mar/2024 Training Schools (ATSs) completed is being government staff, IR Indicator 1.3: Structured training have inadequate compiled including 10% female of GoCG staff in Public Financial institutional capacity staff trained in Public Management and Public and infrastructure to Financial Management Procurement (Text) train GoCG's large pool and Public of staff on PFM and Procurement May 25, 2025 Page 14 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Public Procurement. The total number of officers in the above- mentioned cadre are 10 443 including 10% female staff. Comments on achieving targets Likely to be achieved Results Area 2 : Strengthening Financial Management of Local Bodies Baseline Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Month/Year As of 30-Aug-2018, Sep/2018 PRDD has issued 10-Sep-2024 11,658 Gram Mar/2024 369/10,966 Gram instructions to all GP Panchayats with closed Panchayats with closed Secretaries and block month books within 45 month books up to 30- level functionaries to days of the last Jun-2018 enter all GP level calendar quarter. receipts and payments in EGS, starting from 01-April-23. For the IR Indicator 2.1: eGramSwaraj purpose, PRDD has module updated for all receipts and established a separate expend by all Gram Panchayats. Monitoring Team (Text) within PRDD with outsourced human resources through NICSI to monitor progress and provide technical support and train the field staff. PRDD has confirmed May 25, 2025 Page 15 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) that 8,000 Gram Panchayats have updated the EGS. IVA verification process is underway. Comments on achieving targets Target likely to be achieved TALLY is used for Sep/2018 UDD/SUDA has 10-Sep-2024 Finance Budget and Mar/2024 accounting at ULBs; e- engaged a firm of Accounting Governance initiative chartered accountants Management module underway which and a team has been rolled out and fully envisages design, deployed since mid- operational across 14 development and February 23 to work Nagar Nigams, 43 implementation of 12 with the ULBs to Nagar Palikas and 112 modules, including complete the backlog Nagar Panchayats. accrual based double in data entry for FY22- entry accounting 23 and thereafter, IR Indicator 2.2: State level module across 168 bring the accounts up dashboard provides enhanced ULBs across the State to date. The system transparency and accountability in roll out has been ULB performance (Text) completed in 13/14 Nagar Nigams. IVA verification is underway. Teams have also been deployed in 43 Nagar Palikas and 79/112 Nagar Panchayats and data entry in the Budget and Accounting May 25, 2025 Page 16 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Management module has started. Comments on achieving targets Target achieved Results Area 3 : Strengthening Revenue Administration Baseline Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Month/Year Property survey and Sep/2018 Property survey 10-Sep-2024 Property survey Mar/2024 IR Indicator 3.1: Property survey GIS maps completed completed and GIS completed, and GIS initiated and GIS base map created for 10 ULBs base maps for all 46 base map created for (Text) ULBs completed. 46 selected ULBs. Comments on achieving targets Target achieved 572,586 number of Sep/2018 Increase of 27 percent 10-Sep-2024 At least 100,000 Mar/2024 properties are in property tax number of properties presently recorded in collected in selected recorded in the the property tax ULBs over the baseline property tax registers registers related to achieved. The end line following GIS survey in 10/13 Nagar Nigams target of at least selected 46 ULBs. IR Indicator 3.2: Increase in number after GIS survey 100,000 properties of properties in the property register recorded in the (Text) property tax registers, following GIS survey in selected 46 ULBs [IR Indicator 3.2] achieved. Comments on achieving targets Target achieved IR Indicator 4.1: Institutional Non-filers of GST Sep/2018 GST tax return non- 10-Sep-2024 Decline in GST tax Mar/2024 performance of CTD enhanced, return are 28% filers currently average return non-filers to through training of staff (Text) percentage of active less than 10 percent 15% of active dealers; May 25, 2025 Page 17 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) dealers: no proper for the current year, training schedule plan training schedule/plan the department may created in place. focus on in-person training based on a training calendar Comments on achieving targets Target achieved Currently VAT system Sep/2018 MoU with the Indian 10-Sep-2024 Functional Tax Mar/2024 is fully computerized Institute of analytics platform and inhouse MIS & Technology, Bhilai and available for analysis of Analytical reports are Hyderabad, to provide GST tax returns, based on VAT in- house analytical monitoring fraud, computerized software development return filing status etc. database. GST and training support integrated with analytics is was not signed. existing VAT data. rudimentary as the Instead Deloitte with a Audit framework and MIS is not fully 20 strong team of systems created and developed and analysts has been supported by Analytics IR indicator 4.2 Enhancement of Tax analytics module is yet appointed to provide platform Analytics, Information and Audit to be rolled out. No analytical support to Systems (Text) specialized audit strengthen the mechanisms in place. department’s tax assessment capacity. The assistance will not include software development support but instead is focused on GST related data gathering from different sources, creation of a data lake May 25, 2025 Page 18 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) and performance monitoring of the department using Visual tools. The GST returns data are being matched for detecting tax fraud and excess Input Tax credit such as annual return GSTR09 and GSTR09C, eWay bills etc. This is in addition to GSTN provided BIFA available to the CTD Comments on achieving targets Target likely to be achieved Results Area 4: Strengthening Information Management Systems and Efficient Delivery of Benefits Baseline Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Month/Year No Policy/Guidelines Sep/2018 Data Exchange 10-Sep-2024 State notifies Data Mar/2024 notified Framework guidelines Sharing and Consent IR Indicator 5.1: Data Sharing and has been prepared by Framework Policy Consent Framework Policy & CHiPS, approved by and/or Guidelines Guidelines notified (Text) competent authority and published Comments on achieving targets Target achieved No platform exists Sep/2018 Data Exchange 10-Sep-2024 Hundred Percent of Mar/2024 IR Indicator 5.2: Roll-out of Dynamic Platform is in Live short-listed schemes Beneficiary Registry and Data status. The same has integrated with Exchange Platform (Text) been notified to DIF Dynamic Beneficiary May 25, 2025 Page 19 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) for IVA verification. Registry and Data Further, a new set of Exchange Platform selected schemes have been notified by CHIPS. The new set of selected schemes are digitized and integrated with DEP. Comments on achieving targets Target achieved e-Service Delivery May/2021 e-Service Delivery 10-Sep-2024 Fifty state schemes, of Mar/2024 Platform (Service Plus) Platform (Service Plus) which at least 5 adopted by by GoCG as adopted by GoCG as schemes focus IR Indicator 5.3: Number of schemes the Common the Common exclusively on women, digitized using Common Application Application Platform, Application Platform, digitized. Platform framework (Text) which will include which will include digitization of state digitization of state schemes. schemes. Comments on achieving targets Target likely to be achieved No formalized digital Sep/2018 GRM is an integral part 10-Sep-2024 Fifty percent of Mar/2024 system to handle of iPEG platform grievances lodged for IR Indicator 5.4: Complaints/ grievances raised by all short-listed grievances related to selected beneficiaries schemes closed as per schemes addressed as per SOP timelines defined in (Text) SOP Comments on achieving targets Target achieved 7.3 Disbursement Linked Indicators (DLI) May 25, 2025 Page 20 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Actual (Previous) Actual (Current) PBC Name Baseline Closing Period Value Date Value Date Year 0: DLI 1 target Year 0: DLI 1 target a) Information on for FY 18-19 “As is for FY18-19 “As is unpaid Study” completed Study” completed commitments and FRS for and FRS for enhanced available on IFMIS enhanced IFMIS IFMIS developed. DLI portal for at least developed. DLI value of US$ 350,000 two major value of US$ paid in June-2020. spending line 350,000 paid in Year 1: DLI target for departments.b) June-2020.Year 1: FY19-20 on IFMIS interface Financial reports DLI target for FY 19- developing policy and provides Auditor 1:Complete and generated from e- 20 on developing guidance on General’s Office timely State kosh incomplete as policy and guidance Commitment Control with access to financial reports expenditures of five on Commitment System completed. Value 15-Dec-2023 10-Sep-2024 Treasury accounts available In public core public Control System DLI value of and supporting domain (Text) investment completed. DLI US$355,000 paid in documents.c) E- Partially achieved departments are not value of January 2022. Year 2- Works/FDS reported. US$355,000 paid in 5: Data integration interface provides January 2022.Year interface developed Audior General’s 2-5: Data and operationalized Office with access integration between E-Kosh, e- to accounts and interface developed procurement, e- supporting and operationalized Kuber. Interface with documents for between E-Kosh, e- e-works (contract five core public procurement, e- management) works Kuber. Interface applications departments. with e-works operationalized for May 25, 2025 Page 21 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) (contract all core works management) departments except applications for Forest operationalized for Department. IVA all core works verification departments completed and except for Forest US$967,867 Department. IVA disbursed.100 verification percent of payments completed and (other than US$967,867 exceptions notified in disbursed.100 Government Order) percent of of all cheque drawing payments (other departments through than exceptions the IFMIS completed notified in for all core works Government Order) departments except of all cheque Forest. Verification drawing by IVA has been departments initiated and through the IFMIS disbursement of US$ completed for all 960,000 disbursed. core works departments except Forest. Verification byVA has been initiated and disbursement of US$ 960,000 disbursed. May 25, 2025 Page 22 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Allocated 0.00 0.00 2,000,000.00 Amount DLI allocation 4,942,000.00 a) New PIM Framework developed and approvedb) Appraisal of at least two selected DLI target for FY 20- DLI target for FY 20- Capital 21 on Diagnostic Project Formulation 21 on Diagnostic Gap investment Gap Analysis on and Implementation Analysis on Public projects above Public Investment Committee headed Investment Decision the agreed 2:Implementation Decision and by Chief Secretary and Management threshold, of Public Management approves all public processes has been conducted as Investment processes has been Value investment proposals 15-Dec-2023 completed and DLR 10-Sep-2024 proof of concept Management completed and DLR above Rs. 50 crores; price disbursedYear 5 following the new Framework (Text) price disbursedYear the process however [2023-24]: New PIM PIM Frameworkc) Partially achieved 5 [2023-24]: New requires rigor and Framework Appraisal of at PIM Framework technical cost benefit developed and least 10% of all developed and analysis. approved - Work in capital approved - Work in progress investment progress projects in selected two departments, conducted using the new PIM Framework May 25, 2025 Page 23 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Allocated 0.00 0.00 800,000.00 Amount DLI allocation 1,000,000.00 Macro-fiscal model Macro-fiscal model finalized based on finalized based on WB’s FSA tool. The WB’s FSA tool. The template has been template has been populated with populated with MTFF prepared as requisite data sets requisite data sets part of annual budget and tested for and tested for exercise, but lacks 3:Strengthened forecasting fiscal forecasting fiscal Value rigor and clear Medium Term Fiscal indicators for the indicators for the statement of 15-Dec-2023 10-Sep-2024 Framework (Text) period 23-24, 24-25 period 23-24, 24-25 underlying technical Achieved and 25-26 and and 25-26 and assumptions generated outputs generated outputs validated. DLI has validated. DLI has been achieved and been achieved and US$ 500,000 US$ 500,000 disbursed. disbursed. Allocated 0.00 0.00 0.00 Amount DLI allocation 1,000,000.00 Huge backlogs exist Year 1: DLI target Year 1: DLI target for Audits completed 4:Reduction in in audit of PRIs, ULBs for FY 19-20 on FY 19-20 on in additional backlog of audits of and Autonomous development of development of road 9,000 units, for Value Bodies which fall road map for 15-Dec-2023 map for Institutional 10-Sep-2024 local bodies (Text) the five period within the purview of Institutional Strengthening Partially achieved from FY17-18 to audit by the Strengthening including strategy for FY21-22 Directorate of Local including strategy removing audit May 25, 2025 Page 24 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Fund Audit (LFAD). for removing audit backlog of LFAD has The total number of backlog of LFAD has been achieved and units having audit been achieved and DLI price disbursed. backlog up to FY 17- DLI price disbursed. Year 4: Training of all 18 is 11,839. Year 4: Training of the technical staff of all the technical LFAD including staff of LFAD conduct of 8 Pilot including conduct audits completed. of 8 Pilot audits IVA Verification completed. IVA completed and DLI Verification price disbursed. Year completed and DLI 4 & 5: Procurement price disbursed. process for Year 4 & 5: engagement of CA Procurement firms has been process for completed and engagement of CA contracts awarded to firms has been 28 CA firms. Audit completed and process has been contracts awarded held up on account to 28 CA firms. of the state elections. Audit process has been held up on account of the state elections. Allocated 0.00 0.00 720,000.00 Amount DLI allocation 1,330,000.00 5:Strengthened GPs presently use Year 2: DLI target Year 2: DLI target for For at least 75% Value 15-Dec-2023 10-Sep-2024 Public Financial PRIASoft for for Year FY 19-20 Year FY 19-20 met of the Gram May 25, 2025 Page 25 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Management accounting but large met and and disbursement of Panchayats with Capacity in Gram backlogs exist. As of disbursement of US$ 350,000 [DLI#5, closed monthly Panchayats (Text) 30-Aug-2018, US$ 350,000 Year 2] paid in June cash books in Partially achieved 369/10,966 Gram [DLI#5, Year 2] paid 2020. Year 4 & 5: eGramSwaraj Panchayats with in June 2020.Year 4 PRDD has issued portal at the end closed month books & 5: PRDD has instructions to all of the last up to 30-Jun-2018 issued instructions Gram Panchayats to calendar quarter, to all Gram enter all receipts and the closing Panchayats to enter expenditures for all cash/bank all receipts and schemes, including balances reconcile expenditures for all Central and States with all manual schemes, including and own source cash books of Central and States revenues are entered GPs, including for and own source in e-GramSwaraj Own Sources of revenues are [EGS] portal of MoPR Revenue (OSR). entered in e- with effect from 01- GramSwaraj [EGS] April-2023. PRDD has portal of MoPR confirmed that the with effect from 01- data entry for 8,000 April-2023. PRDD Gram Panchayats in has confirmed that EGS has been the data entry for completed and IVA 3,000 Gram verification initiated. Panchayats in EGS has been completed and IVA verification initiated. Allocated 0.00 0.00 800,000.00 Amount May 25, 2025 Page 26 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) DLI allocation 1,150,000.00 Rollout completed in 13 Nagar Nigams. The finance Budget a) Finance Budget The remaining and Accounting and Accounting TALLY is used for Nagar Nigam Management module Management accounting at ULBs; (Raipur) is expected of e-Governance module rolled out e-Governance to be completed by application has been and fully initiative underway end-Dec 23. IVA rolled out and made operational across which envisages verification process 6:Strengthened fully operational 43 Nagar Palikas design, development underway.Teams Public Financial across 14 Nagar (NPL)b) Finance Value and implementation have been Management Nigam/s, 43 Nagar Budget and of 12 modules, deployed in 43 15-Dec-2023 10-Sep-2024 Capacity in Urban Palikas (NPL), and Accounting including accrual Nagar Palikas and Local Bodies (Text) 112 Nagar Management based double entry 79/112 Nagar Achieved Panchayats (NPs). module rolled out accounting module Panchayats and IVA verification and fully across 169 ULBs data entry in the completed and US$ operational across across the State. Budget and 1.255 million 112 Nagar Accounting disbursed. Panchayats (NP) Management module has started. Allocated 0.00 0.00 994,978.00 Amount DLI allocation 1,255,000.00 7:Increase in Property survey and Target achieved Increase in property GIS maps completed through survey and tax collected in Property survey property tax for 10/168 ULBs; digitization of selected urban local initiated, and GIS collected in selected Value 572586 properties property tax 15-Dec-2023 bodies by 20 percent 10-Sep-2024 base map created urban local bodies are presently register. IVA over baseline for 46 selected (Text) recorded in the Verification confirmed and US$ ULBs. Achieved property registers of complete. and USD 1.08 million May 25, 2025 Page 27 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) 9 ULBs. Property Tax 1.08 million disbursed. Property collected for 3 disbursed. Property survey initiated for selected Nagar survey initiated for all 46 ULBs. GIS base Nigams is Rs. 8.263 all 46 ULBs. GIS maps for 35 ULBs crores and for 43 base maps for 35 completed, IVA Nagar Parishads is ULBs completed, verification process INR 16.599 crores IVA verification completed and US$ including collections process completed 1.05 million against current and US$ 1.05 disbursed. The GIS demand and arrears. million disbursed. base maps have been Remaining 11 ULBs completed, and the expected to be property survey has completed by been initiated in the December 31, remaining 11 ULBs, 2023. thereby achieving the overall target and US$ 330,000 disbursed. Allocated 0.00 0.00 1,380,000.00 Amount DLI allocation 2,460,000.00 Year 2: DLI for FY Year 2: DLI for FY 20- 20-21 (10% 21 (10% increase in 8:Increase in increase in GST GST taxpayer 25 Percentage Number of registered Number of GST taxpayer registration): The cumulative dealers as on 31-03- registered taxpayers Value registration): The 15-Dec-2023 State has achieved 10-Sep-2024 increase in GST 18 is 1.30 lakhs (Text) State has achieved 9.7 % increase. taxpayer approx. Achieved 9.7 % increase. Verified by IVA and registration Verified by IVA and Verification Report Verification Report reviewed and May 25, 2025 Page 28 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) reviewed and accepted by the accepted by the Bank. Disbursement Bank. Disbursement of US$ 776,000 paid of US$ 776,000 paid in June 2020. Year in June 2020.Year 3: Against the DLI 3: Against the DLI target of 15% for target of 15% for FY21-22, 1,51.672 FY21-22, 1,51.672 GST taxpayers were GST taxpayers were verified as registered, verified as which is 16.7% registered, which is increase over 16.7% increase over baseline. Verified by baseline. Verified IVA and accepted by by IVA and the Bank, disbursed accepted by the US$ 424,000 in June Bank, disbursed 2021. Year 4 & 5: US$ 424,000 in Target met and DLR June 2021.Year 4 & price disbursed in 5: Target met and December 2022 DLR price disbursed in December 2022 Allocated 0.00 0.00 400,000.00 Amount DLI allocation 2,000,000.00 Year 1: DLI target Year 1: DLI target for Total number of 9:Universal use of for FY 19-20 on FY 19-20 on Universal use of beneficiaries covered DBT for validated development and development and DBT in 90% of Value under the five 15-Dec-2023 10-Sep-2024 baseline of deployment of deployment of Policy validated baseline shortlisted schemes beneficiaries in Policy Planning Tool Planning Tool and, of beneficiaries in are 883,448 of which and, notification of notification of Data May 25, 2025 Page 29 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) selected schemes 0% are DBT Data Sharing and Sharing and Consent the Selected (Text) compliant Consent Framework Policy & Schemes. Achieved Framework Policy & Guidelines achieved, Guidelines verified and US$ 1.0 achieved, verified million disbursed in and US$ 1.0 million June 2021. Year 4: disbursed in June The Beneficiary 2021.Year 4: The Registry and Data Beneficiary Registry Exchange Platform is andata Exchange live. The same has Platform is live. The been verified and same has been disbursement of US$ notified to DIF for 2.5 million disbursed IVA verification. in Feb-24 A new set This DLR is delayed of short-listed and expected to be schemes have been achieved in Year 5 notified by CHIPS and (FY 2023-24). A new concurred by the set of short-listed World Bank. All the schemes have been new selected notified by CHIPS. schemes are digitized All the new and integrated in the selected schemes DEP. IVA verification are digitized and process completed work to integrate and under review by these schemes to the Bank. Year 5: the DEP is under Universal use of DBT progress. Year 5: in 90 percent of Expected to be validated baseline of beneficiaries in the selected schemes May 25, 2025 Page 30 of 31 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) completed by completed, IVA March 2024 verification completed and under review by the Bank. Allocated 0.00 0.00 4,000,000.00 Amount DLI allocation 10,000,000.00 May 25, 2025 Page 31 of 31