The World Bank Report No: ISR3953 Implementation Status & Results Afghanistan Public Disclosure Copy PUBLIC FINANCIAL MANAGEMENT REFORM PROJECT (P099980) Operation Name: PUBLIC FINANCIAL MANAGEMENT REFORM PROJECT Project Stage: Implementation Seq.No: 8 Status: ARCHIVED Last Modified Date: 29-Jun-2011 (P099980) Country: Afghanistan Approval FY: 2007 Product Line: IBRD/IDA Region: SOUTH ASIA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Ministry of Finance/MISFA Key Dates Board Approval Date 29-May-2007 Original Closing Date 31-Dec-2010 Planned Mid Term Review Date Last Archived ISR Date 09-Mar-2011 Effectiveness Date 11-Jul-2007 Revised Closing Date 31-Dec-2011 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) The project's two development objectives are to: (i)develop an efficient and effective public financial management system; and (ii) develop the human resource capacity of the MoF and CAO to ensure better operation of public financial management. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Institutional Development 11.40 HR Capacity Development 5.00 Reform Management 1.00 Direct Operations Support 16.00 Public Disclosure Copy Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Moderate Moderate Implementation Status Overview Satisfactory Page 1 of 4 The World Bank Report No: ISR3953 Results Public Disclosure Copy Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Coherence of budget, treasury and revenue Text Value At risk MTFF now aligned with ANDS Approval by donors at annual estimates with ANDs priorities and MTFF. evaluation of treasury results ( expenditure and revenue) vis a vis ANDS and MTFF framework. Date 04-Dec-2006 29-Jun-2011 31-Dec-2011 Comments MTFF now aligned with ANDS. Timeliness of budget, treasury and revenue Text Value Irregular and Moderate Annual cash plan realized to preparation and execution within 80% of forecast. Date 04-Dec-2006 31-Dec-2010 31-Dec-2010 Comments Analysis on causes of poor delev budget ex rate in 1389 points to some carry fwd of non active projects both donor funded and domestic funded and over ambitious annual disbursement amounts for all projects. Level and perception of good governance in Text Value Moderate 15 % increase of share of PFM operations donor funds through Core Budget from SY 1385 (base year). Date 04-Dec-2006 31-Dec-2010 31-Dec-2010 Comments Donors have confidence in Public Disclosure Copy PFM and the CAO now working to enact a new audit law. Donors still concerned with level of corruption. Number of ministries/agencies performing Text Value Zero ministries with access. 6 Line Ministries with online assigned treasury functions access for payment requests and recordingallotments directly in AFMIS. Date 04-Dec-2006 29-Apr-2010 31-Dec-2011 Comments Treasury already surpassed end of project goal. Page 2 of 4 The World Bank Report No: ISR3953 Indicator Name Core Unit of Measure Baseline Current End Target Number of line ministries conducting stand Text Value 1 3 7 line ministries Public Disclosure Copy alone procurement. Date 04-Dec-2006 29-Jun-2011 31-Dec-2011 Comments 7 LMs were assessed; MIAL, MOEd and one Dept of MOPH were certified. Reliance on international technical assistance Text Value Number of international 56 International at May , 2011 In PFM at 50% of levels of diminishing advisors in Treasury, CAO vs 61 in the Base Line; 1385. and RITEs. reduction of 50% no longer the aim. Date 04-Dec-2006 29-Jun-2011 31-Dec-2011 Comments With promise of more funds on budget, emphasis to reduce TA has changed to ensure that suffice TA is available to support good PFM performance. Intermediate Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target Number of Mustofiats which have implemented Text Value Nil 34 6 Moustoufiats restructuring and new processes of Mustofiat Reform program Date 04-Dec-2006 29-Jun-2011 31-Dec-2011 Comments All Moustoufiats have gone through restructuring and pay and grading. Moveover, the extension of AFMIS to Mousufiats radically improves control and transparency of Public Disclosure Copy provincial operations. Data on Financial Performance (as of 23-May-2011) Financial Agreement(s) Key Dates Project Loan No. Status Approval Date Signing Date Effectiveness Date Closing Date P099980 IDA-H2980 Effective 29-May-2007 17-Jun-2007 11-Jul-2007 31-Dec-2011 Disbursements (in Millions) Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P099980 IDA-H2980 Effective XDR 22.10 22.10 0.00 17.33 4.77 78.00 Page 3 of 4 The World Bank Report No: ISR3953 Disbursement Graph Public Disclosure Copy Key Decisions Regarding Implementation None Restructuring History There has been no restructuring to date. Related Projects There are no related projects. Public Disclosure Copy Page 4 of 4