The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) PFM and accountability to support service delivery PforR (P157507) SOUTH ASIA | Pakistan | Governance Global Practice | Requesting Unit: SACPK | Responsible Unit: ESAG1 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Akmal Minallah, David I, Uzma Sadaf Seq No: 5 | ARCHIVED on 22-Dec-2020 | ISR42632 | Created by: Akmal Minallah on 25-Jun-2020 | Modified by: Akmal Minallah on 21-Dec-2020 Program Development Objectives Program Development Objective (from Program Appraisal Document) The project development objective (PDO) is to improve public financial management and procurement systems for better management and accountability in service delivery for health and education sectors. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Unsatisfactory Implementation Status and Key Decisions Key Result Area 1: Strengthening the legal framework and internal management systems in line ministries and service delivery units. This result area is on track. The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of the Public Financial Management (PFM) Act 2019. A mid-year budget execution review was presented to the Cabinet and it will also be presented before the Parliament. Significant initiatives were included in the budget for fiscal year 2020-21. The most significant reform introduced during the current budget is the preparation of an Annual Development Plan (ADP). During the previous years, 80 percent of all new projects included in the ADP were un-approved. For the fiscal year 2020-21, all project included in the Public Sector Development Program (PSDP) are technically approved. Key Result Area 2: Improved Procurement Performance. Activities in this result area are delayed. The development of the e-procurement (e-GP) system delayed but procurement of an e-GP system is at an advance stage. Contract award has been recommended, however PPRA Board has deferred approval to sign contract subject to confirmation of availability of funds. . It is likely that full functionality of an e-Procurement system will not be in place until third quarter of 2021. Key Result Area 3: Payroll and Pension Payment System This result area is on track. The standardization of sanctioned position codes between the budget and payroll in pilot district of Islamabad and Peshawar is in progress. The Steering Committee has approved District Islamabad and District Peshawar as pilot districts for integrating payroll data, with sanctioned positions in health and education sector. According to the reports generated by the Controller General of Accounts, more than 70 percent of civil pensioners of the federal government have migrated from manual pension payments to digital transfer of pension payments to pensioners bank accounts. In Sindh and Khyber Pakhtunkhwa, 100 percent of pensioners are paid through their bank accounts. Key Result Area 4: External audit legislative scrutiny and social accountability Implementation status of this result area has improved. Bidding process for acquiring a firm to implement an Audit Management Information is at advanced stage. The Audit Competency Center (ACC) is established in the office of the Auditor General of Pakistan, with effect from June 10, 2020 and is fully staffed. AGP has provided a link on the AGP website to support Citizen Participatory Audit (CPA). All audit reports are now 12/22/2020 Page 1 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) available on the website of AGP. The Government has established the Data 4 Pakistan (http://www.data4pakistan.com/ ), which contains the district level estimates of 130 plus indicators on poverty, health, education, access to key services (like water and sanitation), households’ demographics, and the labor force. The portal uses interactive maps, allowing users to visualize and compare districts on various indicators simultaneously using side by side maps. Key Result Area 5: Performance Based Grants This result area is on track. During the period under review, the provinces achieved 40 percent of the performance targets on the following indicators: a) Reduction in cash held outside the Treasury Single Account (TSA); b) Implementation of E-Payment system; c) Implementation of E- Procurement; d) Integration of Human Resources and Financial Management (FM) data; e) Payment of Pension through Direct Credit Scheme (DCS); f) improved development budget utilization in education and health sector; and g) performance incentives in education and health sectors. NB: Please note that Line 5 of the DLI Disbursements Table should refer to pensioners instead of prisoners and the task team is working to resolve the typo, which should be correctly displayed in the subsequent Implementation Status and Results Report (ISR). Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P157507 IDA-61700 Effective USD 400.00 400.00 0.00 242.22 157.78 61% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P157507 IDA-61700 Effective 19-Dec-2017 29-Dec-2017 29-Dec-2017 30-Nov-2021 30-Nov-2021 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61700-001 Reduction variance to Partially 1 Regular USD 70,000,000.00 50,000,000.00 71 % improve reliabilty Achieved Reduction in cash held 2 Regular USD 50,000,000.00 Not Achieved 0.00 outside the Recip % of vendor contracts thru Partially 3 Regular USD 50,000,000.00 20,000,000.00 40 % Recip e-proc Achieved % of alignment info&ID#s Partially 4 Regular USD 30,000,000.00 25,000,000.00 83 % for Teachers&HW Achieved % of prisoners, Partially 5 Regular USD 30,000,000.00 20,000,000.00 67 % disaggregated by gender Achieved % of audit recomm 6 Regular USD 40,000,000.00 Not Achieved 0.00 processed thru AMIS 12/22/2020 Page 2 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Incrsd citizen access to Partially 7 Regular USD 30,000,000.00 15,000,000.00 50 % fiscal infoH&E Achieved % of fiscal Partially 8 Regular performance&SDI met by USD 60,000,000.00 32,222,400.00 54 % Achieved prov Prior Results Reduction in cash outside 2.1 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA Prior Results Reduction in cash outside 2.2 USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI Recip TSA % of fiscal Prior Results 8.1 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov % of fiscal Prior Results 8.2 performance&SDI met by USD 10,000,000.00 Fully Achieved 10,000,000.00 100 % Financing DLI prov Program Action Plan Action Description Complete third surveillance audit for ISO 27001:2013 Information Security Management Services Certification. Source DLI# Responsibility Timing Timing Value Status Other CGA Due Date 30-Sep-2020 In Progress Completion Measurement Report ISO 27001 cycle initiated in 2014 was completed in 2017. For the next cycle ToRs for hiring of firm has been Comments developed by DG MIS and procurement process needs to be expedited. Action Description Undertake Open Data Readiness Assessment and adopt an implementation plan. Source DLI# Responsibility Timing Timing Value Status Technical PPRA Due Date 30-Sep-2020 Completed Completion Measurement Data Readiness Report World Bank is supporting PPRA in setting up their open contracting data standards. The basic data as per Open Comments Contracting Data Standards is converted and available on PPRA website. Undertake pension sustainability analysis: pension liabilities to be informed by sound actuarial analysis, coupled with Action Description a system in place for funding these liabilities. Source DLI# Responsibility Timing Timing Value Status Auditor General of Technical Due Date 31-May-2019 Completed Pakistan Completion Measurement Pension Liability Assessment Report Comments Report prepared and presented to the Secretary Finance 12/22/2020 Page 3 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Sustaining activities for collaborative leadership, change management, and strategic communication, including media Action Description outreach to citizens presenting the benefits of the reform program and seeking feedback for course correction. Source DLI# Responsibility Timing Timing Value Status Technical Ministry of Finance. Due Date 30-Jun-2018 Completed Completion Measurement Nomination of Committees Under the Fiscal Coordination Committee, six technical groups are nominated. These are a) Treasury Single Account Comments Group;. b) e-payment group; . c) e-procurement group; d) Pensions group; e) Open Government Group; and f) Audit Systems Group Action Description PPRAs to ascertain KPIs and baselines to monitor the reform progress. Source DLI# Responsibility Timing Timing Value Status Public Procurement Technical Recurrent Semi-Annually Completed Regulatory Authority Completion Measurement Notification of KPIs Comments KPI are included in the Budget Estimates for Service Delivery A robust grievance redress mechanism in place improving upon the current practices, and available to each ministry, Action Description vendors, contractors and pensioners Source DLI# Responsibility Timing Timing Value Status CGA, AGP, PPRA, Technical Due Date 30-Jun-2018 Completed MoF Completion Measurement Citizen Portal Government has established a robust grievance redress mechanism. This activity is led by the Prime Minister Comments Secretariat. A citizen portal is developed which logs all complaints and resolution of complaints is closely monitored. A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data Source DLI# Responsibility Timing Timing Value Status Technical AGP Due Date 28-Feb-2019 Completed Completion Measurement Performance audit of education and health indicators Data4Pakistan launched by the federal government. AGP has acquired the data for use in performance audit. Audit Comments Reports are published on AGP website. The website has also links to the citizen participatory audit. A mechanism for enhanced citizen engagement in measuring program performance/improvement in service delivery Action Description (specifically in education), participating in Performance Audits and endorsing open data 12/22/2020 Page 4 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Source DLI# Responsibility Timing Timing Value Status Other AGP Due Date 28-Feb-2019 Completed Completion Measurement Performance Audit of education and health indicators Comments AGP has acquired data4pakistan data for performance audit and published audit reports on AGP website. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Moderate Moderate Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Low Low Stakeholders Substantial Substantial Substantial Other Moderate Moderate Moderate Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes Strengthening the legal framework and internal management systems in line ministries and SDUs IN00866849 ►Reduction of variance in functional expenditure composition for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Health - 43%; Value Education - 30% >25% 17.8% 10% Date 16-Jan-2017 31-Jul-2019 30-Jun-2020 18-Jan-2021 The PFM law implementation committee has been nominated and meets regularly to monitor the implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the secretary finance himself . A number of reforms were implemented during the fiscal year 2019-20, which contributes Comments to the improvement in budget credibility. For example, supplementary grants are required to be approved by the Cabinet and no technically un-approved budget is included in the PSDP. 12/22/2020 Page 5 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) IN00866853 ►Reduction in cash held outside the Recipient’s Treasury Single Account (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15% Date 16-Jan-2017 21-Feb-2020 30-Sep-2020 18-Jan-2021 Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. The Budget Wing has requested support from the World Bank in holding a TSA awareness workshop to inform Comments banks and other stakeholders of the government’s plan of consolidating its TSA. Improved procurement performance IN00866850 ►Percentage of vendor contracts processed through the Recipient’s e-procurement system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 22-Feb-2019 30-Sep-2020 18-Jan-2021 The development of the e-procurement (e-GP) system delayed but procurement of an e-GP system is at an advance stage. Contract award has been recommended, however PPRA Board has deferred approval to Comments sign contract subject to confirmation of availability of funds. . It is likely that full functionality of an e- Procurement system will not be in place until third quarter of 2021 External audit, legislative scrutiny, and social accountability. IN00866851 ►Percentage of audit recommendations processed through the Audit Management Information System. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value AMIS does not exist AMIS does not exist AMIS procured 80% Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 The bidding process for engaging a firm for implementation of an Audit Management Information System (AMIS) was initiated but had to be reversed due to technical issues. The bids are re-advertised and the Comments bidding process for procurement of an off the shelf solution is in process. It is expected, that contract with the vendor shall be signed before the end of November. Performance-based grant IN00866852 ►Percentage of fiscal performance and service delivery indicators met by the provinces (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 20% 40.28% 75% Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 The federal government is engaged in consultation with the provinces to encourage them adopt the TSA; Comments implement E-procurement; digitize payment systems; introduce online bill submission and align HR and 12/22/2020 Page 6 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Financial data in education and health sector. This will lead to consistent application of PFM reforms across all levels of government. Intermediate Results Indicators by Results Areas Strengthening legal framework and internal management systems in line ministries,service delivery IN00866854 ►Notification of revised New Accounting Model (NAM 2.0): Accounting Policies and Procedures Manual; (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target PFM law enacted which lays the foundation for Value No No Yes updating the New Accounting Manual. Date 16-Jan-2017 24-Feb-2020 18-Sep-2020 18-Jan-2021 A firm is short listed to carry out updating of NAM and Chart of Accounts. It is expected that the firms shall Comments be in place before the end of November. IN00866858 ►Internal Audit arrangements modernized in health and education departments. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 Draft Internal Audit Charter is prepared. PFM law requires establishing Chief Internal Auditors and Chief Finance Officers in each ministry. In addition, position of financial advisors have been abolished. The draft Comments Internal Audit Charter is consistent with international best practices. AGP has prepared a detailed plan for implementation of CFAO scheme which is submitted to the MoF. IN00866862 ►Improve the timeliness of comprehensive financial and nonfinancial reporting by linkage or interface (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 6.00 6.00 2.00 Date 16-Jan-2017 24-Feb-2020 11-Sep-2020 18-Jan-2021 Linkages have been established with FBR, CDNS, Pak PWD, and SBP, whereas linkages with EAD, MAG Comments and Pakistan Post are in process. IN00866865 ►Approved Cash Management Policy with accounting framework for daily consolidation of all government (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 16-Jan-2017 24-Feb-2020 18-Sep-2020 18-Jan-2021 Cash Management Policy approved by the Cabinet. Secretary Finance has also approved a framework for Comments implementation of TSA. TSA Rules are also notified. 12/22/2020 Page 7 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Improved procurement performance IN00866857 ►Percentage of vendor claims for basic health units and schools paid at District Accounts Offices (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 16-Jan-2017 24-Feb-2020 18-Sep-2020 18-Jan-2021 CGA has developed guidelines for simplifying payment authorization procedures. AGP has approved and notified the guidelines. Comments CGA has developed guidelines for simplifying payment authorization procedures. AGP has approved and notified the guidelines. On direction of the cabinet decentralized payment is being piloted in four ministries IN00866861 ►Bank reconciliation of all active government bank accounts in the TSA takes place at least weekly at (Weeks, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 8.00 8.00 8.00 1.00 Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 Cash Management Policy approved. Committee under the chair of Additional Secretary Finance is nominated State Bank has implanted Micro Gateway Payment System which has made electronic vendor Comments payment possible. IN00866864 ►Percent of budget derived from procurement plans in federal ministries and provincial departments (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 90.00 Date 24-Feb-2020 24-Feb-2020 24-Feb-2020 18-Jan-2021 PFM law requires linkage of the budget with plans. MoF plans to improve Budget Call Circular, requiring all departments to be include procurement plans along with budget demands. This is not implemented during Comments the current fiscal year. IN00866867 ►Databases or records are maintained for contracts, including data on what has been procured, value o (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 75.00 Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 All data at PPRA used to be on PDF format which is not useful of analysis. WB supported PPRA on digitizing the database using the AI. The old data available on the PPRA Website is now available in Comments machine readable format. Since the e-procurement system has not been deployed, the End Targets would be revised accordingly. IN00866868 ►E-procurement guidelines issued and Supplier Relations Management Module operational in health and education (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 12/22/2020 Page 8 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Date 16-Jan-2017 30-May-2019 30-Sep-2020 18-Jan-2021 Standard Bidding Documents are being prepared. PPRA has prioritized Standard Bidding Documents to cover the Goods, consulting services, contracts for specialized procurements, e.g., ICT, pharmaceuticals, Comments framework contracts SPDs required to meet DLR3.2. This activity is slow moving and not expected to be completed before the end of the fiscal year.SBDs are required for e-procurement guidelines IN00866869 ►Mandatory certification of procurement officers and procurement committee members in selected federal (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 80.00 Date 16-Jan-2017 30-May-2019 30-Sep-2019 18-Jan-2021 This activity is delayed Comments External audit, legislative scrutiny, and social accountability IN00866855 ►PAC hearings on audit report on annual financial statements conducted in public, except for strictly (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 36.00 36.00 36.00 6.00 Date 16-Jan-2017 24-Feb-2020 30-Sep-2020 18-Jan-2021 PAC sessions are open to media and the audit reports are widely publicized through new reporting. In 2019, Comments on the directions of PAC, AGP published all the audit reports on its website. IN00866859 ►Financial transactions of health and education function recorded in FABS audited through Computer Ai (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 0% 20% 80% Date 16-Jan-2017 24-Feb-2020 18-Sep-2020 18-Jan-2021 IT center established and ACL software acquired. Officials are re-trained in ACL and financial transactions Comments of health and education subjected to ACL audit IN00866863 ►Citizen Portal set up to facilitate Citizen Participatory Audits, including fraud hotline for feedback (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 16-Jan-2017 10-Feb-2020 18-Sep-2020 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval. AGP has updated the website and Comments provided links for the citizen to lodge complaints on the AGP website IN00866866 ►Citizen Participatory Audit reports that cover indicators in the ISDR published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/22/2020 Page 9 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) Value 0.00 0.00 0.00 8.00 Date 16-Jan-2017 17-Feb-2020 11-Sep-2020 18-Jan-2021 Draft Policy on CPA prepared and submitted to the AGP for approval. CPA piloted on Data4Pakistan for SDG performance audit. AGP is undertaking audit of the Data4Pakistan data in collaboration with the Comments Ehsaas Program Performance-based grant IN00866856 ►Incentive system by the FCC to improve fiscal performance and service delivery in selected areas app (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 24-Feb-2020 30-May-2019 30-Sep-2020 18-Jan-2021 Incentive system, titled Naya Pakistan Performance Grants for Reforms Program was approved by the FCC in its meeting held on May 4. 2019. Comments . IN00866860 ►Innovative applications used to report and account for funds utilized. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 1.00 4.00 Date 16-Jan-2017 24-Feb-2020 18-Sep-2020 18-Jan-2021 Ministry and Education has implemented a Procurement Management Information System which was earlier Comments piloted in the Government of Punjab. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Reduction of variance in functional expenditure composition for health and education to improve the reliability of the budget (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 1.5: Less than 10 percent variance in functional expenditure composition for Health - 43%; health and Value Education – 30% >25% 17.8% education as measured by variation between original approved budget and actual expenditures Date -- 24-Feb-2020 30-Sep-2020 -- The PFM law implementation committee has been nominated and meets regularly to monitor the Comments implementation of PFM Act 2019. The PFM Act implementation committee is chaired by the secretary finance himself. 12/22/2020 Page 10 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) ►DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account (Outcome, 70,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 753, 084 commercial bank accounts with total balance DLR 2.5: additional of 5 percent reduction Value 0% 0% PKR 1.584 trillion in in cash held outside Recipient’s cash the TSA. Date -- 24-Feb-2020 18-Sep-2020 -- Policy and Cash Management Framework is approved by the Cabinet. TSA rules are also notified. MoF has created a position of JS Budget II who is responsible for cash management. MoF also plans to bring in federal Comments treasury officers under the ambit of finance division. ►DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 3.4: 90 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e-procurement for health and education sectors. PPRA to establish baseline Consultant is being ($5m) data based on selected selected for developing Bidding documents are Value methodology for assessing the e-procurement DLR 3.5: 50 percent being prepared procurement systems system. There is no of targeted indicators by March 2018. progress on this DLI procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e-procurement for additional five selected procuring entities. ($5m) Date -- 24-Feb-2020 18-Sep-2020 -- 12/22/2020 Page 11 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) The development of the e-procurement (e-GP) system delayed but procurement of an e-GP system is at an advance stage. Contract award has been recommended, however PPRA Board has deferred approval to sign Comments contract subject to confirmation of availability of funds. . It is likely that full functionality of an e-Procurement system will not be in place until third quarter of 2021 ►DLI 4 Percentage of alignment of information and identification numbers for individual primary school teachers and health workers related to their place of work and salaries (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 4.5: 80 percent 60 percent of primary of primary school Mapping with NEMIS and school teachers and Individual data in the OM teachers and health IFMIS codes for District health workers tagged are not aligned with the workers tagged Value Islamabad and against unique primary ones in the EMIS and against unique Muzzaffarabad are schools and HMIS. primary schools and completed basic health units in pilot basic health units in districts. pilot districts. Date -- 24-Feb-2020 30-Sep-2020 -- According to the reports from the Organization Management Module, 60 percent primary school teachers and health workers against unique primary schools and basic health units in pilot district (i.e. Islamabad and Peshawar), as approved in the first meeting of the Program Steering Committee for implementation of World Bank PforR Programme vide meeting minutes Ref:4/WB/Legal Covenants/2018. In Organization Management Module (OMM), each employee has been assigned with unique personnel code. This personnel code contains Comments important information related to the employee (e.g. Name, CNIC, Age, Date of Birth, Grade, School/BHU Name, and Designation). This personnel code is linked with payroll, pension, and loan modules of the FABS SAP. ►DLI 5 Percentage of pensioners, disaggregated by gender, authenticated against NADRA computerized national identity card, paid through the Direct Credit Scheme no later than the following pension payment cy (Intermediate Outcome, 30,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 5.4: 90% Value DCS paid 35% 69% 70.3% Date -- 24-Feb-2020 30-Sep-2020 -- The Direct Credit Scheme (DCS) was launched by the CGA under which pension is disbursed through SAP- ERP system of FABS to all branches of commercial banks in the individual accounts of pensioners electronically. The federal government pensioners paid through DCS till 30 April 2020 were 252,446 while the total pensioners (DCS and non DCS) were 359,933. This works out to 70.03% of the total pensioners (of Comments Federal Government) converted to the DCS till 30 April 2020. Moreover, gender disaggregate reports can also be extracted from the pension module showing total number of male and female pensioners. ►DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. (Outcome, 40,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 Value AMIS does not exist. AMIS center not AMIS center not DLR 6.4: 80 percent established established of PAC recommendations for health and education sectors 12/22/2020 Page 12 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) effectively followed- up and reports published on an official website or by any other means easily accessible to the public Date -- 24-Feb-2020 18-Sep-2020 -- ACL licenses for Audit Competency Center (ACC) are already procured. Position of DG MIS is created, and a team of qualified staff is placed in the ACC. The DG MIS reports to the Deputy Auditor General (Specialized Audit). The bidding process was initiated for AMIS but had to be reversed due to technical issues. The bids are Comments re-advertised and the bidding process for procurement of an off the shelf solution is in process. This activity is delayed. ►DLI 7 Increased citizen access to key fiscal information on health and education. (Intermediate Outcome, 30,000,000.00, 50%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 7.4: Integrated Service ISDR for education Delivery Report (ISDR) for and health sectors National Action Plan not Value FY 16/17 Budg education sector uploaded uploaded in Open sumbitted in Open Public Finance Public Finance Data Data Portal. Portal. Date -- 24-Feb-2020 18-Sep-2020 -- Poverty elevation and social safety division has prepared a portal which is also being used for the increased citizen access to key fiscal information on health and education. . The portal contains the district level estimates of 130 plus indicators on poverty, health, education, access to key services like water and sanitation, households’ demographics and the labor force. FABS has teamed up with Data4Pakistan to include Comments IFMIS generated financial data on health and education to the the data portal. The Portal shows the district wise education and health sector actual spending / budget executed data for FY 2017/18, FY 2018/19 and FY 2019/20. ►DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. (Outcome, 80,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2020/21 DLR 8.5: Innovation award provided from the Ministry of Finance of the Recipient to the provincial No existing coordination 24% of performance 40.28% of performance governments for at Value mechanism targets met targets met least 35 percent up to 70 percent of fiscal performance and service delivery indicators met. Date -- 24-Feb-2020 24-Feb-2020 -- Comments NFC Committee / FCC has approved a performance framework for the provinces and allocated PRs 4 billion in the budget for fiscal year 2019-20. For fiscal year 2020-21 PRs 2 billion are allocated for the performance 12/22/2020 Page 13 of 14 The World Bank Implementation Status & Results Report PFM and accountability to support service delivery PforR (P157507) grants. More than 40 percent of targets were achieved. These targets were agreed among the federal and provincial governments. 12/22/2020 Page 14 of 14