The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) Modernization of Public Financial Management Systems in Mexico (P169959) LATIN AMERICA AND CARIBBEAN | Mexico | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2020 | Seq No: 5 | ARCHIVED on 20-Jun-2022 | ISR51752 | Implementing Agencies: Ministry of Finance and Public Credit (SHCP), United Mexican States Key Dates Key Project Dates Bank Approval Date: 06-Feb-2020 Effectiveness Date: 11-Jan-2021 Planned Mid Term Review Date: 29-Sep-2023 Actual Mid-Term Review Date: Original Closing Date: 30-Apr-2025 Revised Closing Date: 30-Apr-2025 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) To improve the coverage and timeliness of public financial information and its use by the Federal Public Administration. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Strengthening Core Public Financial Management Systems:(Cost $36.00 M) Designing and Implementing Resource Management Systems:(Cost $23.00 M) Enhancing the Use and Transparency of Public Financial Management Information:(Cost $10.00 M) Strengthening ICT and Capacity Building for SHCP:(Cost $41.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Moderate Moderate Implementation Status and Key Decisions Project implementation has been delayed to reshuffles within the Finance Secretariat. However, a Project Administration Unit (PAU) has been established within the SHCP and an action plan has been agreed to boost implementation. 6/20/2022 Page 1 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate Moderate Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Moderate Substantial Institutional Capacity for Implementation and Moderate Substantial Substantial Sustainability Fiduciary Moderate Moderate Moderate Environment and Social Low Low Low Stakeholders Moderate Low Low Other -- -- -- Overall Moderate Moderate Moderate Results PDO Indicators by Objectives / Outcomes Improved coverage of public financial information IN01150508 ►Share of federal budget directly executed through the IFMIS (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 75.00 75.00 75.00 88.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Dec-2024 Percentage of federal budget that is directly executed including payment to final beneficiary through the Comments: Integrated Financial Management Information System (IFMIS) Improve timeliness of public financial information IN01150507 ►Reduction in the time to produce consolidated budget execution information (Days, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 30.00 30.00 30.00 7.00 Date 02-Dec-2019 01-Dec-2021 09-Jun-2022 31-Dec-2024 This indicator measures the time reduction, in number of days, in having internally available consolidated Comments: budget execution information of the Federal Public Administration. 6/20/2022 Page 2 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) Improved use of public financial information by the Federal Public Administration IN01150506 ►Share of units in SHCP using information from a common data warehouse primarily fed by the FMIS (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Dec-2023 This indicator measure the percentage of public financial mangement units involved in the Public financial Comments: Management cycle in SHCP using information from a common data warehouse primarily fed by the FMIS. Intermediate Results Indicators by Components Strengthening Core Public Financial Management Systems IN01150511 ►Core PFM sub-systems are conceptually integrated and technologically connected on-line (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target All PFM core Core PFM processes Core PFM processes and Core PFM processes processes and and IT solutions are IT solutions are and IT solutions are information systems Value fragmented (MAP, fragmented (MAP, fragmented (MAP, were reviewed and are SIAFF, SICOP, etc) SIAFF, SICOP, etc) SIAFF, SICOP, etc) technologically interconnected Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Dec-2023 Core PFM processes that were reviewed to ensure a systemic perspective, reflecting a functional and Comments: integrated PFM ecosystem, and are technologically operating as an integrated solution, which produce consistent and timely information. IN01150514 ►Expenditure cycle stages registered on time (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target A baseline will be A baseline will be A baseline will be An end target will be constructed as part of constructed as part of constructed as part of constructed as part of Value project activities during project activities during project activities during project activities during the first year of the the first year of the the first year of the the first year of the project. project. project. project. Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Dec-2023 Expenditure transactions that are registered by spending units according to the occurrence of the events. Comments: Expenditure execution cycle stages refers to commitment, accrual and payment stages, commonly known as “compromiso, ejercido y pagado”, registraton of these stages is in charge of spending units. IN01150518 ►Stages of the public investment cycle (planning, formulation, registry, budget execution, monitoring, evaluation and transparency) that are integrated within public investment management system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target PIM stages, core PIM stages, core PIM stages, core All PIM stages, core Value processes and workflows processes and workflows processes and processes and of information, are of information, are workflows of workflows of 6/20/2022 Page 3 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) fragmented and not fragmented and not information, are information, have been integrated to the FMIS. integrated to the FMIS. fragmented and not integrated and are integrated to the FMIS. technologically interconnected with the FMIS. Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Dec-2022 Identification of the stages of the public investment management cycle that are automatized, functionally Comments: integrated with a full transactional perspective, and that are producing information in an integrated manner as part of the FMIS. IN01150521 ►Share of central government infrastructure projects that are formulated under climate resilience methodologies (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 70.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Jul-2022 This indicator measures the percentage of infrastructure projects of central government that were Comments: formulated using methodologies with climate resilience and climate change adaptation criteria, if these are located disaster-prone location based on the updated disaster risk map. IN01150523 ►Share of budgetary programs with revised program structure and medium-term financial and performance projections aligned with medium- term expenditure framework (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 01-Dec-2023 Percentage of budgetary programs that were subject to a program structure review and have a consistent medium-term financial and performance projection and aligned to the medium-term expenditure Comments: framework. Given the nature of different type of Budgetary Programs in Mexico, only Programs with Social Impact and Infrastructure oriented will be considered as base for measuring this indicator. Designing and Implementing Resource Management Systems IN01150509 ►Share of Secretariats managed by a standardized payroll management system (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 70.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Jul-2024 Percentage of payroll units of the central government that are implementing a standardized payroll Comments: management system IN01150516 ►Interoperability between administrative and core financial management processes implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Resource management Value Not integrated Not integrated Not integrated information systems are integrated to core PFM systems based 6/20/2022 Page 4 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) on interoperability standards Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 28-Apr-2023 This indicators measures whether the resource management information systems for: a)| payroll, b) Comments: procurement, and c) asset management, are integrated to core PFM systems based on interoperability standards. Enhancing the Use and Transparency of Public Financial Management Information IN01150510 ►Integrated dashboard with strategic and operational information of the following PFM areas has been implemented: budgeting, cash management, accounting, debt management and public investment (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 5.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 29-Dec-2023 PFM areas (budgeting, cash management, accounting, debt management, and public investment) that Comments: have implemented strategic and operational dashboards based on a common data warehouse. IN01150513 ►Data analytics tools for PFM information have been implemented and used for producing fiscal statistics and reports (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 29-Dec-2023 Identification of new data analytic tools that were adopted to produce fiscal statistics and reports along the Comments: PFM cycle using information from the common data warehouse. IN01150517 ►Integrated PFM transparency tools are publicly available combining at least information about program results, budgeting, public investment and budget execution (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target None. SHCP is well None. SHCP is well None. SHCP is well scored in terms of budget scored in terms of scored in terms of budget transparency. SHCP has budget transparency. transparency. SHCP has different portals about SHCP has different different portals about budget, public portals about budget, budget, public investment Transparency tools investment and public investment and and procurement, and are harmonized and procurement, and have procurement, and have done important integrated and respond done important efforts to have done important Value efforts to publish fiscal to a citizen perspective publish fiscal information. efforts to publish fiscal information. However, that allows to better However, these information. However, these initiatives are not understand the PFM initiatives are not these initiatives are not harmonized nor cycle. harmonized nor harmonized nor integrated and are integrated and are integrated and are heterogenous in terms of heterogenous in terms of heterogenous in terms incorporating the citizen incorporating the citizen of incorporating the perspective perspective citizen perspective Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 29-Sep-2023 Transparency tools are citizen oriented, allowing for an integrated perspective of the PFM cycle: planning Comments: and results, public investment, budgeting, and budget execution (including procurement). IN01150520 6/20/2022 Page 5 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) ►Improved user satisfaction related to accessibility, timeliness and quality of information provided by the fiscal transparency platform (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 70.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 29-Mar-2024 This indicator measures the level of satisfaction, in percentage, of participating civil society organizations Comments: in a consultation process, with SHCP's fiscal transparency platform on three dimensions: accessibility, timeliness and quality of information provided. Strengthening ICT and Capacity building for SHCP IN01150512 ►Percentage of core PFM information systems have successfully passed external cyber security audit, during the last 18 months (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Mar-2025 Percentage of external cyber security audits to core PFM information systems (budgeting, cash Comments: management, accounting, debt, public investment) that were successfully passed during the last 18 months. IN01150515 ►Percentage increase of core PFM information systems’ up-time (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target There is no data about There is no data about There is no data about information systems information systems up- information systems up- up-time, but there are time, but there are users time, but there are users users complains about complains about stability. complains about stability. An end target will be stability. Value An up-time review will be An up-time review will be defined through the An up-time review will done during the first year done during the first year up-time review. be done during the first of the project, and of the project, and year of the project, and generate a business generate a business generate a business standard for up-time standard for up-time standard for up-time Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 30-Apr-2024 Measures the level of stability of core PFM information systems, as the lowest daily information systems’ Comments: up-time mesuared during the last month. IN01150519 ►Unified IFMIS help desk for internal and external users is in place (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 31-Oct-2023 Comments: An integrated IFMIS help desk following unified standards for core PFM systems IN01150522 ►Share of administrative units certified on conceptual and operational aspects of integrated PFM processes (Number, Custom) 6/20/2022 Page 6 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 21-Nov-2019 01-Dec-2021 09-Jun-2022 29-Dec-2023 Percentage of Administrative and Financial Units (UAFs or equivalent) that are certified on all conceptual Comments: and operational aspects of integrated PFM processes, under a train of trainers approach, where UAFs will be the trainers. Performance-Based Conditions Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P169959 IBRD-90420 Effective USD 110.00 110.00 0.00 0.28 109.73 0.3% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P169959 IBRD-90420 Effective 06-Feb-2020 05-Nov-2020 11-Jan-2021 30-Apr-2025 30-Apr-2025 Cumulative Disbursements 6/20/2022 Page 7 of 8 The World Bank Implementation Status & Results Report Modernization of Public Financial Management Systems in Mexico (P169959) Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 6/20/2022 Page 8 of 8