The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Chhattisgarh Public Financial Management and Accountability Program (P166578) SOUTH ASIA | India | Governance Global Practice | Requesting Unit: SACIN | Responsible Unit: ESAG2 IBRD/IDA | Program-for-Results Financing | FY 2019 | Team Leader(s): Manvinder Mamak, John D. Blomquist, Papia Bhatachaarji Seq No: 1 | ARCHIVED on 22-Jul-2019 | ISR37921 | Created by: Manvinder Mamak on 27-Jun-2019 | Modified by: Manvinder Mamak on 18-Jul-2019 Program Development Objectives Program Development Objective (from Program Appraisal Document) The objective of the program is to: improve accountability in the management of public finances; strengthen revenue administration; and improve efficiency in delivery of benefits in selected schemes, in the state of Chhattisgarh. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO -- Satisfactory Overall Implementation Progress (IP) -- Satisfactory Implementation Status and Key Decisions The program became effective in May 2019 and is therefore still in too early a stage for meaningful progress. 1. Several actions have been initiated or are underway and provide a promising start to the CGFMA Program. These are summarized as follows: 1. Project has been approved by the Empowered Committee in its meeting held on 10 September 2018; 2. Project Steering Committee [PSC] notified vide GO dated Sep 29, 2018 Committee chaired by Additional Chief Secretary/Principal Secretary Finance [PSF], coordination by Director, Institutional Finance [DIF]; and membership by Secretaries of all participating Departments; Committee to meet once every six months; 3. Project Management Unit [PMU] in the Directorate of Institutional Finance established vide GO dated Sep 29, 2018. Director, Institutional Finance notified as Project Coordinator to be responsible for day to day monitoring and coordination. External consultants to be engaged to support PMU; 4. Government of Chhattisgarh has, vide GO dated Sep 29, 2018, notified the establishment of a Fiscal Cell in the Finance Department, comprising officials from the Finance Department and to be supported by technical consultants on draw down basis for specific time bound assignments. The Fiscal Cell will be responsible for providing technical support for the public financial management reforms and related activities; 5. An inter-departmental Core Project Team headed by the Director, Institutional Finance and representation from various stake holders has been put in place to support the PMU in project coordination, including managing the development and roll-out enhanced IFMIS. 6. An Independent Verification Agency [IVA] has been selected. 7. Separate budget line created and allocation of Rs. 37.73 crores made for FY2019-20 for the Program. 8. Work relating to achievement of DLI target of Year 0 (FY 18-19) i.e. ‘As-Is-Study of existing IFMIS’ completed and Functional Requirement Specification (FRS) for enhanced IFMIS developed. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed 7/22/2019 Page 1 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) P166578 IBRD-89230 Effective USD 25.20 25.20 0.00 2.06 23.14 8.2% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P166578 IBRD-89230 Effective 21-Feb-2019 05-Mar-2019 24-May-2019 31-Mar-2024 31-Mar-2024 Program Action Plan Action Description Finance Department will establish and maintain through the project life, Project Management Unit with full time staff Source DLI# Responsibility Timing Timing Value Status Other Finance Department Recurrent Continuous In Progress Completion Office Order issued for establishment of PMU and continued existence of PMU through out project life Measurement Comments Action Description Develop Rules for Procurement of Services and SBDs for all types of procurement Source DLI# Responsibility Timing Timing Value Status Commerce & Fiduciary Systems Due Date 30-Jun-2020 Not Yet Due Industry Department Completion Rules for Procurement of Services and SBD documents for all procurements approved and notified Measurement Comments Update 'Chhattisgarh Financial Codes', 'Chhattisgarh Treasury Codes' and ' Local Fund Audit (LFA) Act, Rules & Action Description Manual' to ensure consistency with business processes and changes due to use of IT systems Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems Finance Department Due Date 30-Jun-2020 Not Yet Due Completion Revised 'Chhattisgarh Financial Codes', 'Chhattisgarh Treasury Codes' and ' Local Fund Audit (LFA) Act, Rules & Measurement Manual' approved and notified in official Gazette Comments Conduct third party IT Audit in Year 3 of enhanced IFMIS implementation to ensure confidentiality, privacy, trust and Action Description integrity of the system. 7/22/2019 Page 2 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Source DLI# Responsibility Timing Timing Value Status Technical Finance Department Due Date 30-Jun-2021 Not Yet Due Completion Audit report submitted Measurement Comments Track coverage of Dynamic Beneficiary Registry and offtake of services in the tribal blocks and LWE areas for the Action Description selected schemes (disaggregated by caste and gender Source DLI# Responsibility Timing Timing Value Status CHiPS and Scheme Technical implementing Recurrent Continuous Not Yet Due department Completion Dashboard reports from Dynamic Beneficiary Registry portal provide block/district wise data on beneficiaries Measurement segregated by caste and gender Comments Preparation of communication plan for awareness generation of the beneficiaries/ public at large on Dynamic Action Description Beneficiary Registry Source DLI# Responsibility Timing Timing Value Status CHiPS and Scheme Technical implementing Due Date 30-Jun-2020 Not Yet Due department Completion Communication Plan prepared and implemented Measurement Comments Action Description Develop Roadmap for financial management system strengthening at CHiPS, SUDA and TPSIPRD. Source DLI# Responsibility Timing Timing Value Status CHiPS, SUDA and Fiduciary Systems Due Date 30-Sep-2019 In Progress TPSIRD Completion Action plan developed and approved by competent authority Measurement Comments 7/22/2019 Page 3 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Conduct Public Expenditure and Financial Accountability Assessment using PEFA Framework and develop medium Action Description term reform action plan Source DLI# Responsibility Timing Timing Value Status Technical Finance department Due Date 31-Mar-2021 Not Yet Due Completion Medium term action plan developed and approved Measurement Comments Action Description Finance Department will establish and maintain through the project life, Project Steering Committee Source DLI# Responsibility Timing Timing Value Status Other Finance Department Recurrent Continuous Completed Completion Office Order issued for establishment of Committee and minutes issued for review meetings held Measurement Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate -- Substantial Macroeconomic Low -- Low Sector Strategies and Policies Moderate -- Moderate Technical Design of Project or Program Moderate -- Moderate Institutional Capacity for Implementation and Sustainability Moderate -- Moderate Fiduciary Moderate -- Moderate Environment and Social Low -- Low Stakeholders Moderate -- Moderate Other Low -- Low Overall Moderate -- Moderate Results PDO Indicators by Objectives / Outcomes 7/22/2019 Page 4 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Results Area 1: Strengthening Core Financial Management Systems and Services IN00724732 ►PDO Indicator 1: Complete and timely State financial reports available In public domain (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Work relating to achievement of DLI target of Year 0 (FY 18- 19) i.e. ‘As-Is-Study of existing IFMIS’ has Financial reports completed and FRS for generated from e-kosh enhanced IFMIS Complete and timely incomplete as developed. ‘As-Is-Study’ State financial reports expenditures of Public Value -- and ‘FRS report’ available in public Works and Forest submitted by domain Divisions, Treasury (PAO) consultants [Price and RES are not reported. Waterhouse Coopers] and 3-day consultation workshop organized in May-2019. The minutes of workshop have been circulated. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks progress in transition of e-Kosh to integrated IFMIS and the State's ability to prepare Comments complete, reliable and timely financial reports, available in public domain Results Area 2 : Strengthening Financial Management of Local Bodies IN00724733 ►PDO Indicator 2: Reduction in backlog of audits of local bodies (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The first deliverable under this DLI, expected to be completed and disbursed [USD 250,000] against by June 2020, is finalization of a road- map for institutional Huge backlogs exist in strengthening of the audit of PRIs, ULBs and DLFA including a Audits completed in at Autonomous Bodies which strategy to reduce least 10,500 units, up fall within the purview of backlog of audits. It was to the financial year audit by the Directorate of Value -- agreed that a consulting not earlier than the Local Fund Audit (LFAD). firm would be engaged preceding two financial The total number of units by the Directorate for years. having audit backlog up to the preparation of the FY 17-18 is 11839. roadmap and strategy and support implementation. A draft Terms of Reference (ToR) for similar work undertaken by the Government of Rajasthan was shared by the Bank Team with the Directorate. The 7/22/2019 Page 5 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) DLFA has since prepared a draft ToR and shared with the Bank for comments/inputs. It was agreed that the procurement process for this assignment will be initiated immediately to ensure that the contract is awarded by September 30, 2019 Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 Comments This indicator measures the reduction from baseline in the number of units with audit backlogs Results Area 3 : Strengthening Revenue Administration IN00724731 ►PDO Indicator 3: Increase in property tax collected in selected urban local bodies (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Urban Department will define the strategy to be adopted and technology to be used for preparing GIS-based maps of properties for 15 of the 47 cities identified to fulfil the Property Tax collected for Year 1 (2019-20) DLI 44 Nagar Palika for FY17- target. So far, the Increase in property 18 is INR 17.276 crores department has not tax collected over the and INR 8.263 crores for 3 initiated steps to baseline in the Value selected Nagar Nigams, -- achieve the target. selected urban local including collections Department has agreed bodies by 20% against current demand to finalize its strategy and arrears. and communicate its decision to the World Bank, expectedly by end July 2019. The process of procurement of the vendors must commence by August, if the DLI for the year is to be met by the end of the fiscal year. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator measures the increase [in percentage basis] from baseline in the property tax collections in Comments the selected urban local bodies IN00724735 ►PDO Indicator 4: Increase in Number of GST registered taxpayers (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Department will Number of registered achieve its DLI target Growth by 25% from dealers as on 31-03-18 is for Year 2 (2020-21) baseline in GST Value -- 1.30 lakhs approx. ahead of schedule. The registered tax payers target required increase of 10% in GST 7/22/2019 Page 6 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Taxpayer registration over a base of 1.30 lakh registrants as on 31.03.18. The total number of GST registrants (excluding Tax Deduction at Source and Tax Collected at Source Dealers as on 09.06.2019) was 1,39,174. The breakup of this includes 104,235 regular dealers and 34,939 composition dealers. Along with TDS and TCS registrants the numbers of GST registered dealers will exceed the target of 1,43,000. The tax return filing performance is close to national average. The achievement of the target will be verified by the appointed IVA. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator measures the increase [in percentage basis] in the number of GST registered taxpayers in Comments Chhattisgarh Results Area 4: Improving Efficiency in Delivery of Benefits in Selected Schemes IN00724734 ►PDO Indicator 5: Universal use of DBT for validated baseline of beneficiaries in selected schemes (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Policy Planning Tool: During the project preparation phase, the World Bank mission team was apprised that CHiPS had a Memorandum of Understanding (MoU) with Center for Digital Financial Inclusion Total number of (CDFI), where CDFI beneficiaries covered Use of DBT in 90% of was expected to under the five selected validated baseline of Value -- develop the tool on pilot schemes are 883,448, of beneficiaries in the basis. Subsequently, which 0% are DBT shortlisted schemes based on User compliant Acceptance Testing (UAT) results, the platform may be scaled up. During the mission, the World Bank team was informed that the MoU with CDFI has expired and currently the government is exploring options to 7/22/2019 Page 7 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) either renew the MoU or pursue other ways to support the development of the tool. Developing Data Sharing and Consent Framework Policy & Guidelines: Government of Chhattisgarh has successfully legislated and notified State Aadhaar Act in compliance to the Aadhaar Act 2016. Further, the mission team was apprised that CHiPS is currently revising the Detailed Project Report (DPR) and upon finalization of the report, concerned authority will be developing data sharing and consent framework guidelines Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 Comments This indicator measures in percentage terms use of DBT for validated baseline of beneficiaries Intermediate Results Indicators by Results Areas Results Area 1: Strengthening Core Financial Management Systems and Services IN00724737 ►IR Indicator 1.1: Development and implementation of new Public Investment Management Framework for capital investment projects (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Project Formulation and Implementation Committee headed by Appraisal of at least Chief Secretary approves 10% of all capital all public investment investment projects in This activity is planned proposals above Rs. 50 selected two Value -- for Year 2/3 [2020-21 crores; the process departments, and 2021-22]. however requires rigor conducted using the and technical cost benefit new PIM Framework analysis Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks the development and use of the new PIM Framework to macro economic model for the Comments appraisal of capital investment projects IN00724741 ►IR Indicator 1.2: Macro-fiscal model developed under a Medium Term Fiscal Framework (MTFF) for forecasting of long-term macro-economic and fiscal indicators (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 7/22/2019 Page 8 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Macro-fiscal model developed under a Medium Term Fiscal Framework (MTFF) for forecasting of long- term macro-economic MTFF prepared as part of and fiscal indicators. annual budget exercise, This activity is planned Forecasts generated but lacks rigor and clear Value -- for Year 2-4 [FY2020-21 through the MTFF statement of underlying to FY2022-23]. used to prepare the technical assumptions statements to meet the requirements of the State FRBM Act, and for estimating the expenditure ceiling of the budget. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks the development and use of macro economic model for MTFF for forecasting of long Comments term macro-economic and fiscal indicators IN00724745 ►IR Indicator 1.3: Structured training of GoCG staff in Public Financial Management and Public Procurement (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Existing Accounts Training Schools (ATSs) have inadequate institutional At least 3,000 capacity and infrastructure government staff, to train GoCG's large pool including 10% female of staff on PFM and Public staff trained in Public Value -- Not yet started. Procurement. The total Financial Management number of officers in the and Public above-mentioned cadre Procurement are 10 443 including 10% female staff. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator measures progress in the development of e-Learning modules in PFM and Public Comments Procurement and the number of staff certified Results Area 2 : Strengthening Financial Management of Local Bodies IN00724738 ►IR Indicator 2.1: PRIASoft module of Panchayat Enterprise Suite [PES] updated for all receipts and expend by all Village Panchayats (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target With a view to achieving the DLI 5, Years 2, 4 & 5 targets [USD 1.15 million], it was agreed As of 30-Aug-2018, 10,000 Village that PRDD will prepare 369/10,966 Village Panchayats with road map [with dates] Panchayats with closed closed month books Value -- for actions to be taken month books up to 30- within 45 days of the to (a) complete back log Jun-2018 last calendar quarter in accounting for VPs in PRIASOFT, including corrections required in PRIASOFT to reflect opening fund balances 7/22/2019 Page 9 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) [as per audited financial statements] as of 01- Apr-2019; (b) complete external audits of VPs for FY18-19; and (c) put in place adequate quality assurance processes to ensure quality of accounting data entered in PRIASOFT. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator measures improvements in timeliness of accounting in PRIASoft module by Village Comments Panchayats IN00724742 ►IR Indicator 2.2: State level dashboard provides enhanced transparency and accountability in ULB performance (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Significant progress has been made with the rollout of the Finance Budget and Accounting Module of the enterprise-based e- Governance system across all 168 ULBs. The module is presently being piloted in 8 ULBs [4 Nagar Nigams, 2 Nagar Palikas and 2 TALLY is used for Nagar Panchayats]. To accounting at ULBs; e- achieve the DLI [Year 1] Governance initiative Finance Budget and target of complete underway which Accounting rollout and fully envisages design, Management module operational function in development and rolled out and fully 13 Nagar Nigams [USD Value implementation of 12 -- operational across 13 260,000], UAD/SUDA modules, including accrual Nagar Nigams, 44 will need to ensure that based double entry Nagar Palikas and 112 staff of the Nagar accounting module across Nagar Panchayats Nigams are trained and 168 ULBs across the onsite hand-holding State support provided on a timely basis and monitor closely progress in data entry of accounting information. In order to monitor progress and ensure that the DLI is achieved, UAD/SUDA will prepare road map identifying major milestones and time lines in the roll out process. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator measures progress in the roll out of Budget and Accounts module of e-Governance system Comments across ULBs and availability of ULB financial statements in the Dash board of e-Governance portal of GoCG 7/22/2019 Page 10 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Results Area 3 : Strengthening Revenue Administration IN00724736 ►IR Indicator 3.1: Property survey initiated and GIS base map created (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Urban Department will define the strategy to be adopted and technology to be used for preparing GIS-based maps of properties for 15 of the 47 cities identified to fulfil the Year 1 (2019-20) DLI target. So far, the department has not Property survey Property survey and GIS initiated steps to completed and GIS maps completed for 10 achieve the target. Value -- base map created for ULBs UAD/SUDA will initiate 47 selected ULBs the procurement process immediately to complete the GIS property maps for all 47 selected ULBs by March 2021. Department has agreed to finalize its strategy and communicate its decision to the World Bank, expectedly by end July 2019. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks the progress in conduct of property surveys and creation of GIS base maps in selected Comments ULBs IN00724740 ►IR Indicator 3.2: Increase in number of properties in the property register (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 572,586 number of At least 100,000 properties are presently number of properties recorded in the property recorded in the Value tax registers related to -- Not yet started property tax registers 10/13 Nagar Nigams after following GIS survey in GIS survey selected 47 ULBs Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 Comments This indicator measures the increase in number of properties entered in the property registers at ULB level IN00724744 ►IR Indicator 4.1: Institutional performance of CTD enhanced, through training of staff and operationalizing of the Help Desk (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Non filers of GST return The Department will Decline in GST tax are 28% percentage of achieve its DLI target return non-filers to active dealers; no proper for Year 2 (2020-21) 15% of active dealers; Value -- training schedule/plan; no ahead of schedule. The training schedule plan GST helpdesks target required increase created and GST of 10% in GST helpdesks created 7/22/2019 Page 11 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Taxpayer registration over a base of 1.30 lakh registrants as on 31.03.18. The total number of GST registrants (excluding Tax Deduction at Source and Tax Collected at Source Dealers as on 09.06.2019) was 1,39,174. The breakup of this includes 104,235 regular dealers and 34,939 composition dealers. Along with TDS and TCS registrants the numbers of GST registered dealers will exceed the target of 1,43,000. The tax return filing performance is close to national average. Date 20-Sep-2018 -- 09-Jul-2019 31-Mar-2024 Comments This indicator measures the percentage decline in GST tax return non-filers IN00724747 ►IR indicator 4.2 Enhancement of Tax Analytics, Information and Audit Systems (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value Currently VAT system is -- Going forward, the Functional Tax fully computerized and Department has analytics platform inhouse MIS & Analytical planned the following available for analysis reports are based on VAT actions to strengthen its of GST tax returns, computerized database. Tax Analytics and monitoring fraud, GST analytics is compliance systems (a) return filing status etc. rudimentary as the MIS is IT Hardware tendering integrated with existing not fully developed and to be initiated and VAT data. Audit analytics module is yet to completed in 6 months; framework and be rolled out. No (b) CTD to use NIC systems created and specialized audit Karnataka’s GST Pro supported by Analytics mechanisms in place. for tax analytics. One platform programmer is to be based in Bengaluru. Currently data pooling from different sources is carried out in excel formats and analyzed; (c) CTD to recruit data analysts for its BI cell through NICSI for data mining purposes; (d) Rollover of contracts of 10 CAs to improve tax audits and support helpdesks to be undertaken in September 2019; and (e) Service Tax Specialists are to be 7/22/2019 Page 12 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) recruited as consultants to the department to strengthen their understanding of the services sector. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks the progress and results of measures taken to enhance tax analytics and strengthening Comments audit systems Results Area 4: Strengthening Information Management Systems and Efficient Delivery of Benefits IN00724739 ►IR Indicator 5.1: Data Sharing and Consent Framework Policy & Guidelines notified (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target During the project preparation phase, the World Bank mission team was apprised that CHiPS had a Memorandum of Understanding (MoU) with Center for Digital Financial Inclusion (CDFI), where CDFI was expected to develop the Policy Planning tool on pilot basis. Subsequently, based on User Acceptance Testing (UAT) results, the platform may be scaled up. During the mission, the World Bank team was informed that the State notifies Data No Policy/Guidelines MoU with CDFI has Sharing and Consent Value notified -- expired and currently Framework Policy the government is and/or Guidelines exploring options to either renew the MoU or pursue other ways to support the development of the tool. Government of Chhattisgarh has successfully legislated and notified State Aadhaar Act in compliance to the Aadhaar Act 2016. Further, the mission team was apprised that CHiPS is currently revising the Detailed Project Report (DPR) and upon finalization of the report, concerned authority will be developing data sharing 7/22/2019 Page 13 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) and consent framework guidelines. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks progress in the development of centralized portal for policy planning and notification of Comments Data Sharing and Consent Framework IN00724743 ►IR Indicator 5.2: Roll-out of Dynamic Beneficiary Registry and Data Exchange Platform (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Hundred Percent of short-listed schemes Activity to be started in integrated with year 2 [FY2020-21] Value No platform exists -- Dynamic Beneficiary once the Data Sharing Registry and Data Platform is ready. Exchange Platform Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator tracks the development and establishment of the dynamic Beneficiary Registry and Data Comments Exchange Platform. IN00724746 ►IR Indicator 5.3: Number of schemes digitized using Common Application Platform framework (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Fifty state schemes, None of total 78 State of which at least 5 Activity to be started in Value schemes are digitized -- schemes focus Year 2 [FY2020-21] exclusively on women, digitized. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator will track operationalization of MIS systems capable of digitally recording beneficiary Comments enrolment, verification and disbursement of benefits IN00724748 ►IR Indicator 5.4: Complaints/ grievances related to selected schemes addressed as per SOP (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Chief Minister's help Line is active and accessible. However, Fifty percent of No formalized digital the scope and grievances lodged for system to handle functionality will be all short-listed Value -- grievances raised by expanded once the schemes closed as per beneficiaries Dynamic Beneficiary timelines defined in Registry and Data SOP Exchange Platform is operationalized. Date 18-Sep-2018 -- 09-Jul-2019 31-Mar-2024 This indicator will track the ability to address grievances lodged as per timelines defined in Standard Comments Operating Procedures Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Complete and timely State financial reports available In public domain (Outcome, 4,942,000.00, 0%) 7/22/2019 Page 14 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Baseline Actual (Previous) Actual (Current) FY 2023-24 Year 0: As is Study’ Completed and Functional Requirement Specification for enhanced/next generation IFMIS developed. Final report submitted by consultants; Validation workshop held in May-2019 and comments incorporated in final report. DLI for Year 0 Financial reports generated [USD 350,000] has been from e-kosh incomplete as IFMIS interface achieved, written expenditures of five core provides AG Office confirmation awaited from public investment with access to Value -- GoCG. departments are not accounts and Year 1: FY2019-20 target reported. supporting is policy on commitment documents controls along with procedures/ guidelines should be developed, approved and notified by GoCG [USD 355,000]. GoCG will finalize the options of outsourcing or in-house development and prepare action plan with key milestones by July 31, 2019 Date -- -- 09-Jul-2019 -- Comments ►DLI 2 Implementation of Public Investment Management Framework (Intermediate Outcome, 1,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 Project Formulation and Implementation Committee Appraisal of at least headed by Chief Secretary 10% of all capital approves all public investment projects investment proposals 1st target not due until in selected two Value -- above Rs. 50 crores; the Year 2 [FY2020-21] departments, process however requires conducted using the rigor and technical cost new PIM Framework benefit analysis. Date -- -- -- -- Comments ►DLI 3 Strengthened Medium Term Fiscal Framework (Intermediate Outcome, 1,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 7/22/2019 Page 15 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) MTFF prepared as part of annual budget exercise, but lacks rigor and clear statement of underlying 1st target not due until Value technical assumptions -- -- Year 2 [FY2020-21] Date -- -- -- -- Comments ►DLI 4 Reduction in backlog of audits of local bodies (Output, 1,330,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 Year 1 target [FY2019- 20]: Roadmap for Huge backlogs exist in institutional strengthening audit of PRIs, ULBs and of DLFA including strategy Autonomous Bodies which Audits completed in to improve performance fall within the purview of additional 3,500 and reduce audit backlogs audit by the Directorate of units, up to the to be prepared [USD Value Local Fund Audit (LFAD). -- financial year not 250,000]. Draft ToR The total number of units earlier than the developed and being having audit backlog up to preceding two finalized; procurement FY 17-18 is 11,839. financial years. process for consultants to be completed by 30-Sep- 2019. Date -- -- 09-Jul-2019 -- Comments ►DLI 5 Strengthened Public Financial Management Capacity in Village Panchayats (Intermediate Outcome, 1,150,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 GPs presently use PRIASoft for accounting but Monthly cash books large backlogs exist. As of closed within 45 30-Aug-2018, 369/10,966 Not yet due, DLI target for days of the end of Value Village Panchayats with -- Year 2 [FY2020-21] the last calender closed month books up to quarter for 10,000 30-Jun-2018 GPs. Date -- -- 09-Jul-2019 -- Comments ►DLI 6 Strengthened Public Financial Management Capacity in Urban Local Bodies (Intermediate Outcome, 1,255,000.00, 0%) 7/22/2019 Page 16 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) Baseline Actual (Previous) Actual (Current) FY 2023-24 To achieve the DLI [Year 1, FY2019-20] target of complete rollout and fully operational function in 13 Nagar Nigams [USD TALLY is used for 260,000], UAD/SUDA will accounting at ULBs; e- need to ensure that staff Governance initiative of the Nagar Nigams are Finance Budget and underway which envisages trained and onsite hand- Accounting design, development and holding support provided Management implementation of 12 Value -- on a timely basis and module rolled out modules, including accrual monitor closely progress and fully operational based double entry in data entry of accounting across additional 61 accounting module across information. In order to Nagar Panchayats 168 ULBs across the State monitor progress and ensure that the DLI is achieved, UAD/SUDA will prepare road map identifying major milestones and time lines in the roll out process. Date -- -- 09-Jul-2019 -- Comments ►DLI 7 Increase in property tax collected in selected urban local bodies (Outcome, 2,460,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 Property survey and GIS DLI#7: Year 1 [FY2019- maps completed for 10/168 20] Property survey ULBs; 572,586 properties initiated, and GIS base are presently recorded in maps created for 15 out of the property registers of 9 47 selected ULBs. ULBs. Property Tax UAD/SUDA will define the Value collected for 44 Nagar -- -- strategy to be adopted Parishads is INR 17.276 and technology to be used crores including collections for preparing GIS base against current demand maps; Procurement must and arrears. begin by August. Date -- -- 09-Jul-2019 -- Comments ►DLI 8 Increase in Number of GST registered taxpayers (Outcome, 2,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 Value Number of registered -- DLI due in Year 2 25 Percentage dealers as on 31-03-18 is [FY2020-21]. The cumulative increase 1.30 lakhs approx. Department will achieve in GST taxpayer its DLI target for Year 2 registration (2020-21) ahead of schedule. The target 7/22/2019 Page 17 of 18 The World Bank Implementation Status & Results Report Chhattisgarh Public Financial Management and Accountability Program (P166578) required increase of 10% in GST Taxpayer registration over a base of 1.30 lakh registrants as on 31.03.18. The total number of GST registrants (excluding Tax Deduction at Source and Tax Collected at Source Dealers as on 09.06.2019) was 1,39,174. The achievement of the target will be verified by the appointed IVA. Date -- -- 09-Jul-2019 -- Comments ►DLI 9 Universal use of DBT for validated baseline of beneficiaries in selected schemes (Outcome, 10,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) FY 2023-24 DLI#9: Year 1 target [FY2019-20] Policy Planning tool to be developed, and Data Sharing and Consent Total number of Framework Policy & beneficiaries covered under Guidelines to be notified the five shortlisted schemes [USD 1,000,000]. Urgent Universal use of are 883,448 of which 0% requirement to identify DBT in 90% of Value are DBT compliant -- vendor to develop/ validated baseline of enhance Policy Planning beneficiaries in the Tool. State has notified shortlisted schemes State Aadhaar Act. However, the overarching data sharing and consent framework policies yet to be developed and notified. Date -- -- 09-Jul-2019 -- Comments 7/22/2019 Page 18 of 18