The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) Strengthening Public Financial Management in Rajasthan (P156869) SOUTH ASIA | India | IBRD/IDA | Investment Project Financing (IPF) | FY 2018 | Seq No: 12 | Archived on 25-Oct-2024 | ISR01225 Implementing Agencies: Department of Economic Affairs (MOF) 1. OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 30-Apr-2018) The Project Development Objective (PDO) is: "to contribute to improved budget execution, enhanced accountability, and greater efficiency in revenue administration in Government of Rajasthan". Has the Development Objective been changed since Board Approval of the Project Objective? No 2. COMPONENTS Name 3. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Moderate Moderate 4. KEY ISSUES & STATUS 4.1 Implementation Status and Key Decisions ICDMS (Integrated Cash and Debt Management Software) and IMS (Inventory Management Software) re-developed as part of the IFMIS 3.0 technology platform to go live in a month's time. This requires Finance Department to work with IFMIS 3.0 team and provide all required information and issuance of circulars for implementation, as needed. Oct 25, 2024 Page 1 of 8 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) To facilitate go-live, pending training on cash and debt management is to be organized. Pending DLRs of US$ 0.55 m to be claimed at the earliest (cash and debt management). A decision to be taken on pending disbursement on DLRs of US$ 1.5 million (commitment control) and US$ 0.8 million (SBD) 5. SYSTEMATIC OPERATIONS RISK-RATING TOOL Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 011 - 03 Apr Proposed Rating 01 May 2018 2024 Political and Governance Moderate Moderate Moderate Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Moderate Moderate Institutional Capacity for Implementation and Moderate Moderate Moderate Sustainability Fiduciary Moderate Moderate Moderate Environment and Social Low Low Low Stakeholders Moderate Moderate Moderate Overall Moderate Moderate Moderate Oct 25, 2024 Page 2 of 8 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) 6. RESULTS 6.1 PDO Indicators by PDO Outcomes Project Development Objective Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Commitment May/2018 Year 1: Policy on 26- Year 1: Policy on 15-Sep- CCS being used in 20 Mar/2024 Control System Commitment Control, Mar- Commitment Control, 2024 departments covering does not exist along with 2024 along with 50% of their capital procedures/ procedures/ expenditure. guidelines, guidelines, developedYear 2: developedYear 2: Software solution for Software solution for Commitment Control Commitment Control Strengthened budget developed and developed and execution by improving accepted Policy, accepted Policy, controls over procedures/ procedures/ commitment (Text) guidelines and guidelines and software solution software solution piloted in 2 (two) piloted in 2 (two) departmentsYear 3: departmentsYear 3: Protocol on Protocol on comitment control comitment control approved and approved and circulated for circulated for implementation by implementation by Page 3 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) the Finance the Finance Department, GoR – Department, GoR – Protocol, Protocol, procedures/guidelines procedures/guidelines and software solution and software solution implemented in 10 implemented in 10 (ten) departments (ten) departments Year 4: CCS being Year 4: CCS being used in 10 (ten) used in 10 (ten) departments covering departments covering 50% of their capital 50% of their capital expenditureYear 5: expenditureYear 5: CCS being used in 20 CCS being used in 20 departments covering departments covering 50% of their capital 50% of their capital expenditure.Status: expenditure.Status: Years 1 and 2 - Years 1 and 2 - Achieved and Years 3, Achieved and Years 3, 4 and 5 - Under 4 and 5 - Under process process Outdated audit May/2018 Year 3: Risk-based 26- Year 3: Risk-based 15-Sep- New framework Mar/2024 manual and audit methodology Mar- audit methodology 2024 followed in all Regional processes and implemented across 2024 implemented across Offices of LFAD and Institutional no automation. all Regional Offices of all Regional Offices of audit process migrated strengthening (IS) of LFAD.Audit LFAD.Audit to AMS Local Fund Audit Management Management Department (LFAD) Software (AMS) Software (AMS) (Text) operationalized in operationalized in headquarters and at headquarters and at least one Regional least one Regional Office of LFAD.All Office of LFAD.All Page 4 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) technical staff of LFAD technical staff of LFAD trained in the new trained in the new framework.Year 4: framework.Year 4: AMS operationalized AMS operationalized in additional three in additional three Regional Offices of Regional Offices of LFAD.Year 5: AMS LFAD.Year 5: AMS operationalized in all operationalized in all Regional Offices (8) of Regional Offices (8) of LFAD.Status: Year 1 LFAD.Status: Year 1 ,2, 3, 4 and 5 are ,2, 3, 4 and 5 are achieved. achieved. Draft SBDs for May/2018 Year 2: SPFC has 26- Year 2: SPFC has 15-Sep- SBDs Mar/2024 new contracting developed a database Mar- developed a database 2024 prepared.Database of methods under of debarred firms and 2024 of debarred firms and debarred firms preparation.Lack made it available to made it available to developed.Procurement of state and procuring state and procuring capacity of the officials institutionalized entities.Year 5: 500 entities.Year 5: 500 enhanced. public officials trained and officials trained and Strengthened public procurement certified in public certified in public procurement framework training system procurement procurement and capacity (including with limited (cumulative) Finance (cumulative) Finance training of minimum 5% outreach.No Department has Department has female employees of database of prepared five new prepared five new the department) (Text) debarred firms. SBDs* uploaded on SBDs* uploaded on Finance Department Finance Department website of GoR for website of GoR for use by procuring use by procuring entities. Status: Year 2 entities. Status: Year 2 - Achieved. Year 5 - Achieved. Year 5 The under process. PDO indicator on Page 5 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) SBDs is under discussion and may be revised. Training on the foundation course developed under the consultancy assignment ‘Capacity Development on Rajasthan Transparency in Public Procurement [RTPP] Act and Rules’ are ongoing. Pending: Year 5 partly achieved for 500 officers trained however SBDs part is pending Audit hit rate May/2018 Year 3: 250 CTD 26- Year 3: 250 CTD 15-Sep- Audit hit rate improves Mar/2024 low (10%) official trained on Mar- official trained on 2024 to 15% Audit under GSTYear 2024 Audit under GSTYear Improving effectiveness 4: Audit hit rate 4: Audit hit rate of Tax Audit in the improves to 11%Year improves to 11%Year Commercial Taxes 5 - Audit hit rate 5 - Audit hit rate Department (CTD) improves to 15% improves to 15% (Text) Status: Years 1, 2, 3, Status: Year 1-5 are and 4 are achieved. achieved Year 5 under progress. Page 6 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) 6.2 Intermediate Results Indicators by Components Strengthening Public Financial Management Framework Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Weak decentralized participatory May/2018 Year 1: 26- Year 1: 15- GoR has Mar/2024 planning process and not linked Strengthened draft Mar- Strengthened draft Sep- established to the annual budget process. state DPP 2024 state DPP 2024 linkage of State framework and framework and govt. plan share Procedures Manual Procedures Manual with allotted PRI prepared.Year 2: prepared.Year 2: budget through District plan for first District plan for first IFMS 3.0 pilot prepared as pilot prepared as Implementation of a per agreed draft per agreed draft strengthened framework on framework on decentralized selected selected participatory planning software.Year 5: software.Year 5: process in Rajasthan GoR has established GoR has established (Text) linkage of State linkage of State govt. plan share govt. plan share with allotted PRI with allotted PRI budget through budget through IFMS 3.0 Status: IFMS 3.0 Status: Years 1 and 2 - Years 1 and 2 - Achieved, Year 5 Achieved, Year 5 pending pending Institutional Audit setup needs strengthening; May/2018 Year 1: Road map 26- Year 1: Road map 15- Action Plan for Mar/2024 strengthening of Outdated manual, rules, for strengthening IA Mar- for strengthening IA Sep- strengthening internal audit (IA) developedYear 2: developedYear 2: Internal Audit Page 7 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) function (Text) circulars, and processes. Draft modernized 2024 Draft modernized 2024 and modernized Internal Audit Internal Audit Internal Audit Manual Manual Manual developedYear 3: developedYear 3: developed and Pilot demonstrating Pilot demonstrating approved for risk-based and risk-based and implementation. value-added audits value-added audits AMS for internal completedYear 4: completedYear 4: Audit Rolled Action Plan for Action Plan for out. strengthening strengthening Internal Audit and Internal Audit and final modernized final modernized Internal Audit Internal Audit Manual approved Manual approved and disseminated and disseminated for for implementationYear implementationYear 5: AMS for internal 5: AMS for internal audit is developed audit is developed and rolled out and rolled out Status: Years 1, 2 Status: Years 1, 2 and 3 Achieved. and 3 Achieved. Year 4 and 5 are Year 4 and 5 are pending pending Administrative/MIS/transactional May/2018 Year 1: Mobilization 26- Year 1: Mobilization 15- Usage of Mar/2024 data not being used for planning of consultants, data Mar- of consultants, data Sep- developed and monitoring purposes. compilation, and 2024 compilation, and 2024 indices in Data for policy action quality assessment quality assessment planning and (Text) Year 2: Data Year 2: Data monitoring; analytics, analytics, develop plan on sensitization, and sensitization, and updating Page 8 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) capacity building of capacity building of indices. stakeholdersYear 3: stakeholdersYear 3: Construction of Construction of indices for at least indices for at least two sectorsYear 4: two sectorsYear 4: Construction of Construction of indices for another indices for another five sectorsYear 5: five sectorsYear 5: Usage of developed Usage of developed indices in planning indices in planning and monitoring; and monitoring; develop plan on develop plan on updating updating indicesStatus: Years indicesStatus: Years 1, 2, 3, 4 and 5 - 1, 2, 3, 4 and 5 - Achieved Achieved Strengthening Expenditure and Revenue Systems Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year e-Procurement tender value in May/2018 Year 1: e- 26- Year 1: e- 15- Enhanced Mar/2024 2016-17 - INR 23,000 crores. Procurement tender Mar- Procurement tender Sep- coverage of e- Information on award of value has increased 2024 value has increased 2024 Procurement contracts published on SPPP by by 10% over by 10% over the 5 selected departments is baselineYear 2: e- baselineYear 2: e- Increased coverage of considerably low 10.61% in FY Procurement tender Procurement tender e-procurement (Text) 2020-21. (rounded to 10% for value has increased value has increased the purposes of calculation of by 20% over by 20% over DLI) baselineYear 3: e- baselineYear 3: e- Procurement tender Procurement tender value has increased value has increased Page 9 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) by 30% over by 30% over baselineYear 5: GoR baselineYear 5: GoR has increased has increased transparency by transparency by publishing publishing information of information of award of contracts award of contracts on SPPP upto 30% on SPPP upto 30% of the total no. of of the total no. of bids/tenders bids/tenders published by the 05 published by the 05 selected selected departments in FY departments in FY 2021-22Status: 2021-22Status: Years 1, 2, 3 and 5 - Years 1, 2, 3 and 5 - Achieved Achieved Estimated 50% contracts are May/2018 Year 1: Issue and 26- Year 1: Issue and 15- 80% contracts Mar/2024 awarded within initial bid validity publish rules under Mar- publish rules under Sep- awarded within period in ten identified RTPP for minimizing 2024 RTPP for minimizing 2024 initial bid departments* *Public Works, delays in award delays in award validity period PHED, Water Resources, within initial bid within initial bid in the ten Reduced delays by Education, Medical & Health, validity periodYear validity periodYear departments. making awards within DoIT&C, Forest, Energy, LSG, 2: 60% contracts 2: 60% contracts initial bid validity UDH. awarded within awarded within period in ten identified initial bid validity initial bid validity departments (Text) period in the ten period in the ten departmentsYear 3: departmentsYear 3: 80% contracts 80% contracts awarded within awarded within initial bid validity initial bid validity period in the ten period in the ten Page 10 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) departmentsYear 4 departmentsYear 4 & 5: Not & 5: Not applicableStatus: applicableStatus: Years 1, 2, and 3 - Years 1, 2, and 3 - Achieved Achieved Survey done by Consumer Unity May/2018 Year 3: 60%Status: 26- Year 3: 60%Status: 15- Enhanced Mar/2024 & Trust Society International Year 3 - Mar- Year 3 - Sep- awareness of Improved awareness (CUTS) (12% for SPFC) AchievedYear 5: 2024 AchievedYear 5: 2024 SPFC among of SPFC (percentage 80% under process. Achieved stakeholders; citing awareness in survey to be total users surveyed) conducted in (Text) Year 3 and Year 5. The expenditure incurred in the May/2018 Year 1: Develop 26- Year 1: Develop 15- Tender notice Mar/2024 Year 207-18 on NIT is 0.41% of mechanism and Mar- mechanism and Sep- advertisement the procurement value frame of 2024 frame of 2024 expenditure (Rs.27,000.00 cr.) during 2017- appropriate rules appropriate rules reduced up to 18. for minimizing for minimizing 0.20% of the expenditure on expenditure on procurement tender notice tender notice value during advertisementsYear advertisementsYear 2020-21. Reduction in tender 2: Tender notice 2: Tender notice notice advertisement advertisement advertisement expenditure (Text) expenditure expenditure reduced up to reduced up to 0.30% of the 0.30% of the procurement value procurement value 2019-20Year 3: 2019-20Year 3: Tender notice Tender notice advertisement advertisement expenditure expenditure Page 11 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) reduced up to reduced up to 0.20% of the 0.20% of the procurement value procurement value during 2020-21Year during 2020-21Year 4 & 5: Not 4 & 5: Not applicableStatus: applicableStatus: Years 1, 2, and 3 Years 1, 2, and 3 Achieved Achieved Debt records are manual and not May/2018 Year 4: Annual DSA 26- Year 4: Annual DSA 15- Strengthened Mar/2024 centralized. Consolidated and report Mar- report Sep- debt electronic debt recording system preparedAnnual 2024 preparedAnnual 2024 management - does not exist.MTDS is not Debt Statistical Debt Statistical reliable MTDS, prepared.DSA does not include Bulletin Bulletin DSA prepared; shocks and scenario analysis. preparedYear 5: preparedYear 5: consolidated Dedicated debt statistical MTDS prepared, MTDS prepared, debt database Improve debt bulletin not prepared. which informs the which informs the used to prepare management - annual borrowing annual borrowing analytical Enhance transparency plan ICDMS Manual plan ICDMS Manual outputs. and systemize has been prepared, has been prepared, procedures (Text) approved Status: approved Status: Under Under process (1) processPublishing of Publishing of Debt Debt Statistical Statistical Bulletin, Bulletin ICDMS (2) ICDMS Manual Manual prepared prepared and and approved for approved for implementation. implementation. Improved cash Monthly cash flow forecasts not May/2018 Year 4: Daily cash 26- Year 4: Daily cash 15- Cash flow Mar/2024 management practices prepared. flow forecasts on a Mar- flow forecasts on a Sep- forecasts as measured by rolling basis for a 2024 rolling basis for a 2024 prepared more improved accuracy in 30-day period 30-day period accurately and Page 12 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) cash flow forecasts prepared, with error prepared, with error error margins (Text) margins not margins not reduced to less exceeding 15% Year exceeding 15% Year than 10%. 5: Error margins in 5: Error margins in daily cash flow daily cash flow forecasts reduced forecasts reduced to less than 10 to less than 10 percent Status: percent Status: Under Progress Under Progress Need to align institutional May/2018 Year 1: Functional 26- Year 1: Functional 15- Capacity of the Mar/2024 structure and processes in the and institutional Mar- and institutional Sep- CTD CTD to evolving indirect tax assessment of the 2024 assessment of the 2024 strengthened. regime. CTD completed CTD completed Information and Information and Communication Communication technology technology upgraded for the upgraded for the CTD CTD strengtheningYear strengtheningYear Strengthened tax 2: 1. TNA 2: 1. TNA administration in the completed. Report completed. Report CTD (Text) on institutionalizing on institutionalizing training strategy training strategy and training and training courseware courseware prepared2. Settingp prepared2. Settingp a revenue research a revenue research and analytics body and analytics body in GoRYear 3: in GoRYear 3: Capacity of the tax Capacity of the tax audit function audit function Page 13 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) strengthenedYear 4 strengthenedYear 4 & 5; Not & 5; Not applicableStatus: applicableStatus: Years 1, 2, and 3 - Years 1, 2, and 3 - Achieved Achieved 1.18 entries in DCR (numbers in May/2018 Year 4: The number 26- Year 4: The number 15- The number of Mar/2024 Million 1.18) Notes - *Tax of entries in the Mar- of entries in the Sep- entries in the Arrears emanates from Value DCR reduced by 2024 DCR reduced by 2024 DCR reduced by added Tax (VAT), CST, Luxury tax 40% in FY 21-22 40% in FY 21-22 50% in FY 22-23 and Entertainment Tax. DCR over baseline over baseline over baseline means Demand Collection (numbers in Million (numbers in Million Value of tax recoveries Register maintained by CTD, GoR .71)Year 5: The .71)Year 5: The (reduction in arrears) number of entries in number of entries in in the CTD (Text) the DCR reduced by the DCR reduced by 50 percent in FY 22- 50 percent in FY 22- 23 over baseline 23 over baseline (numbers in Million (numbers in Million .59) Status: Year 4 .59) Status: Year 4 and 5- Achieved and 5- Achieved Manual collection of taxes, fees May/2018 Year 1: Develop BPR 26- Year 1: Develop BPR 15- Develop BPR Mar/2024 and fine in Transport and action plan for Mar- and action plan for Sep- (business department. Use and interfacing the strengthening of 2024 the strengthening of 2024 process review) of electronic/automated system the Transport the Transport and action plan does not exist DepartmentYear 2: DepartmentYear 2: for the Strengthening of Adopt action plan Adopt action plan strengthening of Transport Department and initiate and initiate the Transport (Text) implementation. implementation. Department Discontinue manual Discontinue manual collection and move collection and move to full electronic to full electronic system of taxes, system of taxes, Page 14 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) fees and fines.A fees and fines.A computer system computer system implemented to implemented to facilitate facilitate information information exchange between exchange between RTOs.Year 3: RTOs.Year 3: Transport Transport Department Department introducing (1) introducing (1) automatic updating automatic updating of vehicle prices and of vehicle prices and (2) charging one- (2) charging one- time taxYear 4: time taxYear 4: Transport Transport Department has Department has discontinued discontinued manual defacement manual defacement and initiated and initiated automatic automatic defacement on e- defacement on e- GRAS.Year 5: Not GRAS.Year 5: Not applicableStatus: applicableStatus: Years 1, 2, 3, and 4 - Years 1, 2, 3, and 4 - Achieved Achieved The average growth being the May/2018 Year 1: Conduct 26- Year 1: Conduct 15- Overall growth Mar/2024 CGAR in the Excise Department institutional Mar- institutional Sep- in excise Strengthening of Excise revenue during past three years assessment/BPR of 2024 assessment/BPR of 2024 department Department (Text) (from 2014-15 to 2016-17) is the Excise Dept. the Excise Dept. revenue FY 12.46%. Year 2: Develop Year 2: Develop 2021-22 is 20% action plan for the action plan for the than baseline Page 15 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) strengthening of the strengthening of the Excise Department. Excise Department. Year 3: Growth in Year 3: Growth in Excise Department’s Excise Department’s revenue for FY revenue for FY 2019-20 over 2019-20 over FY2018-19 by FY2018-19 by 10%Year 4: Excise 10%Year 4: Excise Department Department contains COVID's contains COVID's impact on excise impact on excise revenue for FY 20- revenue for FY 20- 21 by achieving 21 by achieving FY19-20 level.Year FY19-20 level.Year 5: Growth in Excise 5: Growth in Excise Department’s Department’s revenue for FY revenue for FY 2021-22 over 2021-22 over FY2019-20 by FY2019-20 by 10%Status: Years 1, 10%Status: All 3, 4 and 5 - achieved. Achieved. Year 2 under progress 6.3 Performance Based Conditions (PBC) PBC Name Baseline Actual (Current) Closing Period Page 16 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) Value Date -Draft SBDs under preparation. -No database of debarred firms. -e- Procurement tender value in 2016–2017 - INR 23,000 crore. -Information on award of contracts published on SPPP by the 5 selected departments* is considerably low 10.61% in FY 2020-21** (rounded to10% for the purposes of 1:DLI 1.1 Strengthened calculation of DLI). *Energy Year 2 and 3 DLIs achieved. Public Procurement Department, Transport, Art Value Year 5 is partly achieved as documents and e- Culture and Archaeology 15-Sep-2024 SBD part is pending procurement (Text) Department, Tourism Department, Information Achieved Technology and Communication Department **Percentage of award of contract information shall be taken as total number of tenders for which award of contract information is available OVER total number of tenders published in the given financial year in SPPP of GoR Allocated Amount 0.00 Page 17 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) PBC allocation 1,700,000.00 Year 1: Issue and publish rules under RTPP for minimizing delays in award within initial bid validity periodYear 2: 60% contracts 2:DLI 1.2 Reduced delays by Estimated 50% contracts are awarded within initial bid making awards within Value awarded within initial bid validity period in the ten initial bid validity period validity period. departmentsYear 3: 80% 15-Sep-2024 (Text) contracts awarded within Achieved initial bid validity period in the ten departmentsYear 4 & 5: Not applicableStatus: Years 1, 2, and 3 - Achieved Allocated Amount 0.00 PBC allocation 550,000.00 Year 1: Develop mechanism and frame of appropriate rules for minimizing expenditure on tender 3:DLI 1.3 Reduction in The expenditure incurred in notice advertisementsYear 2: tender notice the Year 2017-18 on NIT is Tender notice advertisement advertisement expenditure Value 0.41% of the procurement expenditure reduced up to 15-Sep-2024 (Text) value (Rs.27,000.00 cr.) 0.30% of the procurement Achieved during 2017-18. value 2019-20Year 3: Tender notice advertisement expenditure reduced up to 0.20% of the procurement value during 2020-21Year 4 Page 18 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) & 5: Not applicableStatus: Years 1, 2, and 3 Achieved Allocated Amount 0.00 PBC allocation 600,000.00 Year 4: Annual DSA report preparedAnnual Debt Statistical Bulletin preparedYear 5: MTDS Debt records are manual and prepared, which informs the 4:DLI 2 Improve debt not centralized. annual borrowing plan management - Enhance Value Consolidated and electronic ICDMS Manual has been transparency and systemize debt recording system does prepared, approved Status: 15-Sep-2024 procedures (Text) not exist. Under process (1) Publishing Achieved of Debt Statistical Bulletin, (2) ICDMS Manual prepared and approved for implementation. Allocated Amount 0.00 PBC allocation 1,000,000.00 Year 1: Policy on CCS being used in upto Commitment Control, along 20 (twenty) 5:DLI 3 Strengthened with procedures/ guidelines, departments covering budget execution by developedYear 2: Software 50% of their capital Commitment Control System improving controls over Value solution for Commitment 15-Sep-2024 expenditure. Formula: does not exist. commitment (Text) Control developed and US$25,000 for every Achieved accepted Policy, procedures/ department (beyond ten guidelines and software departments) that uses solution piloted in 2 (two) CCS (covering capital Page 19 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) departmentsYear 3: Protocol expenditure), plus on comitment control US$500 for every approved and circulated for percentage increase for implementation by the every dept. that covers Finance Department, GoR – capital expenditure. Protocol, procedures/guidelines and software solution implemented in 10 (ten) departments Year 4: CCS being used in 10 (ten) departments covering 50% of their capital expenditureYear 5: CCS being used in 20 departments covering 50% of their capital expenditure.Status: Years 1 and 2 - Achieved and Years 3, 4 and 5 - Under process Allocated Amount 500,000.00 PBC allocation 2,100,000.00 1.18 entries in DCR (numbers Year 4: The number of in Million 1.18). Notes - *Tax entries in the DCR reduced The number of entries in 6:DLI 4.2 Strengthened tax Arrears emanates from VAT, by 40% in FY 21-22 over the DCR reduced by administration in the CTD CST, Luxury tax and baseline (numbers in Million Value 15-Sep-2024 upto 50% in FY 22-23 (Text) Entertainment Tax. DCR .71)Year 5: The number of over baseline (numbers Achieved means Demand Collection entries in the DCR reduced in Million .59). Register maintained by CTD, by 50 percent in FY 22-23 GoR over baseline (numbers in Page 20 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) Million .59) Status: Year 4 and 5- Achieved Allocated Amount 300,000.00 PBC allocation 600,000.00 Year 3: 250 CTD official trained on Audit under 7:DLI 4.3 Improving GSTYear 4: Audit hit rate effectiveness of Tax Audit Audit hit rate improves Value Audit hit rate low (10%). improves to 11%Year 5 - in the Commercial Taxes 15-Sep-2024 to 15%. Audit hit rate improves to Department (CTD) (Text) 15% Status: Year 1-5 are Achieved achieved Allocated Amount 100,000.00 PBC allocation 1,000,000.00 Year 1: Develop BPR and action plan for the strengthening of the Transport DepartmentYear 2: Adopt action plan and Manual collection of taxes, 8:DLI 5.1 Strengthening of initiate implementation. fees and fine in Transport Transport Department Discontinue manual department. Use and Value collection and move to full 15-Sep-2024 (Text) interfacing of electronic system of taxes, Achieved electronic/automated fees and fines.A computer system does not exist system implemented to facilitate information exchange between RTOs.Year 3: Transport Department introducing (1) Page 21 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) automatic updating of vehicle prices and (2) charging one-time taxYear 4: Transport Department has discontinued manual defacement and initiated automatic defacement on e- GRAS.Year 5: Not applicableStatus: Years 1, 2, 3, and 4 - Achieved Allocated Amount 0.00 PBC allocation 2,500,000.00 Year 1: Conduct institutional assessment/BPR of the Excise Dept. Year 2: Develop action plan for the strengthening of the Excise Department. Year 3: Growth The average growth being in Excise Department’s Growth in Excise 9:DLI 5.2 Strengthening of the CGAR in the Excise revenue for FY 2019-20 over Department’s revenue Excise Department (Text) Value Department revenue during FY2018-19 by 10%Year 4: 15-Sep-2024 for FY 2021-22 over Achieved past three years (from 2014- Excise Department contains FY2019-20 by 10%. 15 to 2016-17) is 12.46%. COVID's impact on excise revenue for FY 20-21 by achieving FY19-20 level.Year 5: Growth in Excise Department’s revenue for FY 2021-22 over FY2019-20 by 10%Status: All achieved. Page 22 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) Allocated Amount 100,000.00 PBC allocation 900,000.00 Page 23 of 25 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) 7. DATA ON FINANCIAL PERFORMANCE 7.1 Cumulative Disbursements 7.2 Disbursements (by loan) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed Historical Disbursed IBRD-88550 Effective 21.70 21.70 0.00 20.12 1.58 92.71% 21.70 7.3 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IBRD-88550 Effective 01-May-2018 29-May-2018 26-Jul-2018 31-Mar-2024 31-Mar-2025 8. KEY DATES Oct 25, 2024 Page 7 of 8 The World Bank Implementation Status & Results Report Strengthening Public Financial Management in Rajasthan (P156869) Key Events Planned Actual Approval 01-May-2018 01-May-2018 Effectiveness 26-Jul-2018 26-Jul-2018 Mid-Term Review No. 01 29-May-2021 05-Jun-2021 Operation Closing/Cancellation 31-Mar-2025 9. RESTRUCTURING HISTORY Restructuring Level 2 Approved on 13-May-2022 Restructuring Level 2 Approved on 27-Feb-2024 10. ASSOCIATED OPERATION(S) There are no associated operations Oct 25, 2024 Page 8 of 8