The World Bank Report No: ISR9311 Implementation Status & Results El Salvador Fiscal Management and Public Sector Performance Technical Assistance Loan (P095314) Public Disclosure Copy Operation Name: Fiscal Management and Public Sector Performance Project Stage: Implementation Seq.No: 6 Status: ARCHIVED Archive Date: 07-Jan-2013 Technical Assistance Loan (P095314) Country: El Salvador Approval FY: 2010 Product Line: IBRD/IDA Region: LATIN AMERICA AND CARIBBEAN Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 24-Nov-2009 Original Closing Date 31-Dec-2014 Planned Mid Term Review Date Last Archived ISR Date 01-Jul-2012 Effectiveness Date 24-May-2011 Revised Closing Date 31-Dec-2014 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) To strengthen the institutional capacity of specific government processes and agencies to increase the effectiveness and efficiency of revenue and expenditure management and enhance accountability and transparency in the public sector. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Strengthening Tax Collection Agencies 5.20 Modernizing Public Expenditure and Financial Management 13.00 Enhancing and piloting information management and public sector transparency initiatives 0.80 Project coordination 1.00 Public Disclosure Copy Overall Ratings 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 Implementation Status Overview After delayed disbursement due to late effectiveness and long period for planning activities for some of the components, disbursement rates have started to pick up thanks to the commitment of the Ministry of Finance, the PIU and to close monitoring of implementation activities by CO and task team. Over $1.4M have been disbursed by the end of CY2012, with a written commitment by the Ministry of Finance to disburse $7M by the end of FY13. Page 1 of 5 The World Bank Report No: ISR9311 Locations No Location data has been entered Public Disclosure Copy Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Tax collection as a percent of GDP increases Text Value Tax colllection as a Tax collection as percentage at least 1% as a result of greater effectiveness percentage of GDP was of GDP has increased at least and efficiency 13.2% 1% Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments The Government has updated Achieved. this number to 13.73% Stronger budgeting, treasury, and human Text Value Government financial There is a draft National Government financial resources management and adoption of statements are not consistent Accounting Plan defined to be statements are consistent international accounting standards with international standards; compatible with IPSAS with IPSAS and GFS costing of programs is not standards standards and contributing to possible. cost activities and outputs in public programs Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments The introduction of multi-annual projections Text Value PEFA indicator #12: Multi- Conceptual model for new Improvements in the ratings in and programmatic structure in the budget year perspective in fiscal SAFI is finalized and PEFA indicator #12: #Multi- strengthens strategic planning and the planning, expenditure policy circulated for comments. year perspective in fiscal implementation of performance-based and budgeting [baseline: C+ planning, expenditure policy budgeting 2009] - PEFA indicator #5: and budgeting# and PEFA Classification of the budget indicator #5: #Classification of [baseline: C 2009] the budget# Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Public Disclosure Copy Intermediate Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target Hours to clear merchandise from the moment it Hours Value 60.00 48.00 arrives to custom terminal until it is released Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Data available in January 2013 Page 2 of 5 The World Bank Report No: ISR9311 % increase of successful lawsuits conducted Percentage Value 85.00 5.00 by the DGII and the DGA at the TAIIA Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Data available in January Public Disclosure Copy 2013 % increase of web-processed transactions Percentage Value 9.42 5.00 Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Data available in January 2013 Availability of a new electronic purchasing Text Value Current purchasing system is No change from baseline A new electronic purchasing system designed and implemented not electronic. system designed and (COMPRASAL). implemented in central government institutions (COMPRASAL) Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Implementation of the Single Treasury Account Text Value The STA is not implemented, Manuals containing the The Single Treasury Account (STA) and electronic payment module leading to inefficiencies in the procedures for and electronic payment implemented in all Central Government, use of financial resources and operationalization of STA are module was implemented in including the national hospitals network. payments being finalized. all central government, including the national hospitals network. Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments The Human Resource Management System Text Value The Human Resource No change from baseline Budget formulation for HR (SIRH) is updated and inter- operating with Management System (SIRH) and payroll is automatic and SAFI is not inter-operating on line linked to SAFI with SAFI, for budget formulation and implementation Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Public Disclosure Copy Comments Creation of automatic accounting reports and Text Value Accounting reports and Draft of accounting plan SAFI is able to automatically financial statistics according to international financial statistics are not compatible for international create accounting reports and standards created automatically, and do standards. Needs to be financial statistics according not meet international approved to IPSAS and 2001 IMF standards Government Financial Statistics standards Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Page 3 of 5 The World Bank Report No: ISR9311 Transparency related policies piloted and Text Value n/a Transparency activities have Transparency related policies implemented been planned and must be piloted and implemented in at approved least three central government agencies Public Disclosure Copy Date 07-Dec-2012 31-Dec-2014 Comments Implementation of a medium term expenditure Text Value There is currently no medium Conceptual models for new The medium term expenditure framework and results-based budgeting system term expenditure framework SAFI is finalized and framework and results-based in the Central Government and results-based budgeting circulated for comments budgeting has been system in place formulated in SAFI in all central Government institutions Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments % recovery of tax arrears portfolio Percentage Value 70.00 60.00 Date 31-Dec-2009 07-Dec-2012 Comments No data available until January 201 Development of the conceptual model for the Text Value The budget is not structured The conceptual model for the The conceptual model for the programmatic classification in the budget using the programmatic programmatic classification in programmatic classification in classification the budget is being developed the budget has been and pilots have been carried developed and the budget is out structured by programs Date 31-Dec-2009 07-Dec-2012 31-Dec-2014 Comments Data on Financial Performance (as of 18-Dec-2012) Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date Public Disclosure Copy P095314 IBRD-78120 Effective 24-Nov-2009 16-Mar-2011 24-May-2011 31-Dec-2014 31-Dec-2014 P095314 TF-95841 Closed 17-Mar-2010 28-May-2010 28-May-2010 30-Sep-2010 30-Jun-2011 Disbursements (in Millions) Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P095314 IBRD-78120 Effective USD 20.00 20.00 0.00 1.43 18.57 7.00 P095314 TF-95841 Closed USD 0.08 0.06 0.01 0.06 0.00 100.00 Disbursement Graph Page 4 of 5 The World Bank Report No: ISR9311 Public Disclosure Copy Key Decisions Regarding Implementation No decisions for disclosure Restructuring History Level two Approved on 18-Feb-2011 Related Projects There are no related projects. 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