world bank document€¦ · 2. capacity building (oagp) 19.34 3. capacity building (ocga) 18.47 a...
TRANSCRIPT
The World Bank Report No: ISR5169
Implementation Status & ResultsPakistan
Second Improvement to Financial Reporting and Auditing Project (P076872)
o0C Operation Name: Second Improvement to Financial Reporting and Auditing Project Stage: Implementation Seq.No: 11 Status: ARCHIVED Archive Date: 16-Apr-2011
Project (P076872)Country: Pakistan Approval FY: 2006
0 Product Line: IBRD/IDA Region: SOUTH ASIA Lending Instrument: Specific Investment Loan
Implementing Agency(ies): Office of the Auditor General of Pakistan
Key DatesBoard Approval Date 06-Sep-2005 Original Closing Date 31-Dec-2010 Planned Mid Term Review Date 31-Jan-2008 Last Archived ISR Date 16-Apr-2011
Effectiveness Date 08-Nov-2005 Revised Closing Date 30-Jun-2013 Actual Mid Term Review Date 29-Feb-2008
Project Development Objectives
Project Development Objective (from Project Appraisal Document)
Overall project development objectives are to: (a) build capacity to improve accuracy, comprehensiveness, reliability, and timeliness of financial and fiscal reporting atall levels of government; (b) improve public financial management, accountability, and transparency; (c) enhance the capacity of public sector managers to use crediblefinancial information for better and informed decision-making; and (d) facilitate oversight of the use of public monies, and increase the national and internationalcredibility of government#s financial statements and assurance processes.
Has the Project Development Objective been changed since Board Approval of the Project?
O Yes o No
Component(s)
Component Name Component Cost
1. FABS 48.74
2. Capacity Building (OAGP) 19.34
3. Capacity Building (OCGA) 18.47
a 4. Project Management 6.450
2 Overall RatingsU)Previous Rating Current Rating
00Z~ Progress towards achievement of PDO Satisfactory SatisfactoryC1 Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory
S Overall Risk Rating Substantial Substantial
Implementation Status OverviewThe Project's development objective is to improve capacity, financial resource management, budgeting, expenditure control and accountability at national, provincial and district
Page 1 of 8
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
) The World Bank Report No: ISR5169
levels. The Project is on track to meet its objectives and its key achievements include the establishment of an accounting, reporting, and audit system that covers core governmententities at the federal, provincial, and district level. In addition, the Project has enabled the timely and reliable reporting of accounts and audit certification of financial statements;these are now being finalized within 8 months of the financial year-end. However, there still remain some actions related to the operation and maintenance of the GovernmentFinancial Management Information System that will require additional time to implement. Accordingly, the World Bank Board approved two-year extension of the closing date togetherwith Additional Financing of US$24.5 million to establish stable information technology platforms that can be fully operated by relevant government agencies. The Additional
U Financing became effective on June 27, 2011.
0)
o Locations
U) Country First Administrative Division Location Planned Actual
o Pakistan Sindh Khairpur
Pakistan Punjab Vihari
Pakistan Balochistan Uthal
Pakistan Sindh Umarkot
Pakistan Balochistan Turbat
Pakistan Punjab Toba Tek Singh
Pakistan Sindh Thatta
Pakistan Sindh Tando Muhammad Khan
Pakistan Sindh Tando Allahyar
Pakistan North West Frontier Province Swat District
Pakistan North West Frontier Province Swabi
Pakistan Federally Administered Tribal Areas South Waziristan Agency
Pakistan Balochistan Sibi
Pakistan Sindh Shikarpur
0o Pakistan Punjab Sheikhupura
: Pakistan Punjab Sargodha0o Pakistan Sindh Sanghar.U,
o Pakistan Punjab Montgomery
Pakistan Punjab Rawalpindi
Pakistan Punjab Rajanpur
Page 2 of 8
The World Bank Report No: ISR5169
Country First Administrative Division Location Planned Actual
Pakistan Balochistan Quetta
Pakistan Sindh QambaroC)
Pakistan Balochistan Pishin
cn Pakistan North West Frontier Province Peshawar
.U Pakistan Punjab Pakpattan
Pakistan Punjab Okara
Pakistan Balochistan Nushki
Pakistan North West Frontier Province Khyber Pakhtunkhwa Province
Pakistan Sindh Naushahro Firoz
Pakistan Punjab Narowal
Pakistan Punjab Nankana Sahib
Pakistan Punjab Muzaffargarh
Pakistan Punjab Multan
Pakistan Sindh Mirpur Khas
Pakistan Punjab Mianwali
Pakistan Sindh Matiari
Pakistan North West Frontier Province Mansehra
Pakistan Punjab Mandi Bahauddin
Pakistan North West Frontier Province Malakand0
Pakistan Punjab Lodhran
U) Pakistan Punjab Leiah0
U) Pakistan North West Frontier Province Lakki Marwat
Pakistan Punjab Lahore
Pakistan North West Frontier Province Kohat
Pakistan Punjab Khushab
Page 3 of 8
) The World Bank Report No: ISR5169
Pakistan North West Frontier Province Karak
Pakistan Punjab Khanewal
Pakistan Punjab Kasur
a Pakistan Sindh Kashmor
o Pakistan Balochistan Kalat
F Pakistan Punjab Jhelum
E Pakistan Punjab Jhang
Pakistan Sindh Jamshoro
Pakistan Sindh Jacobabad
Pakistan Islamabad Capital Territory Islamabad
Pakistan North West Frontier Province Haripur
Pakistan North West Frontier Province Hangu
Pakistan Punjab Hafizabad
Pakistan Punjab Gujrat
Pakistan Punjab Gujranwala
Pakistan Sindh Ghotki
Pakistan Punjab Faisalabad
Pakistan Punjab Dera Ghazi Khan
Pakistan Sindh Dadu
Pakistan Balochistan Dadhar
0 Pakistan North West Frontier Province Chitral
o Pakistan North West Frontier Province Charsadda
o Pakistan Balochistan Chaman
E Pakistan Punjab Chakwal
Pakistan North West Frontier Province Bannu
Page 4 of 8
@ The World Bank Report No: ISR5169
Pakistan Punjab Bahawalpur
Pakistan Sindh Badin
Pakistan Azad Kashmir Azad Kashmir
a Pakistan Punjab Attock City
o Pakistan North West Frontier Province Abbottabad
UF) Pakistan Punjab Bahawalnagar
2E Pakistan Balochistan Dera Murad Jamali
Pakistan Balochistan Mastung District
Pakistan Balochistan Khuzdar
Pakistan Punjab Bhakkar District
Pakistan North West Frontier Province Tank District
Pakistan North West Frontier Province Nowshera District
Results
Project Development Objective Indicators
Indicator Name Core Unit of Measure Baseline Current End Target
Effective and transparent fiscal administration Text Value Unreliable Monthly Civil Progress toward this outcome Full and timely reconciliationAccounts presented 15-21 is smooth but effective of monetary and fiscaldays after month-end. commitment control and accounts for effective macro-Discrepancy between recording has not yet been fiscal management. Reliablemonetary and fiscal accounts established. BERs available to and usedof -1.5% GDP in FY2004/5. by PAOs within 10 days.
Date 31-May-2005 13-Oct-2011 30-Jun-2013o CComments
2 Effective and transparent financial reporting, Text Value Poor quality, (non IPSAS- Good practices established IPSAS fully implemented.U) control, and audit based) final accounts with timely and reliable in- Risk-based audit (FAM)0 produced within 15-18 months year production of BERs and applied on Govt. accts.
of the end of the FY. Piloting AFSs. Accounts presented toa modern audit practices legislature within 8 months of
started. FY-end. Active CFAOsestablished in govt. ministries.
Page 5 of 8
The World Bank Report No: ISR5169
SD a te 31-May-2005 13-Oct-201 1 30-Jun-2013
Comments
Effectively tracked and managed poverty Text Value No Macro-economic analysis Progress has been made in Progress towards MDGsC. reducing spending and FRL reports generated. replacing manual reports with effectively monitored. 100%
No focused audit of PRSP system-generated PRSP data reliability, audited andexpenditures. reports and in aduting reported on PRSP programs
U)effectiveness of poverty at federal, provincial andO reduction programs. district levels.
Date 31-May-2005 13-Oct-2011 30-Jun-2013
Comments
S Effective corruption reducing measures related Text Value Weak internal controls in Satisfactory progress is being Risk-based audit fully applied.to accounts and budget control. ministries. Extensive use of made. Pension and NPF systems
PLAs for project spending. No operational with full historicalreliable data on claims data. 99% of eligible paymentprocessing and limitedroutine claims processed in 3 daysclaims tracking. Ineffective and anomalous claimstransactions-based audit. tracked routinely.
Date 31-May-2005 13-Oct-2011 30-Jun-2013
Comments
Intermediate Results Indicators
Indicator Name Core Unit of Measure Baseline Current End Target
1. Effective reconciliation of accounts and fiscal Text Value 30 budgeting and accounting Continued progress has been All 144 (133 previously)planning and reporting sites integrated. New CoA made. accounting and budgeting
adopted, not fully rolled-out. sites fully integrated; 140 lineNo system interface . ministries fully connected.
System interfaces completed.Date 31-May-2005 13-Oct-2011 30-Jun-2013
Comments
2. Effective and timely audit of government Text Value New audit methodologies AFSs for FY10 submitted to Audits based on ISA0a accounts using international standards on developed and embedded in legislatures on Feb 28, 2011. completed on time and0 auditing the training programs of AGP. AGP adopted ISSAI level IC reports presented toin 9/11. GAP Analysis legislature within 8 months of
N e fbetween ISSAI and FAM FY-end.Sf underway.
.U) Date 31-May-2005 13-Oct-2011 30-Jun-20130
Comments
Page 6 of 8
@ The World Bank Report No: ISR5169
3. Accurate, comprehensive, and timely Text Value 23 accounting sites Satisfactory progress made. Comprehensive and accuratereports, based on international standards of productive and part of the monthly accounts availableaccounting. required core financial within 10 days of month-end
information produced from and IPSAS Cash Basis of
0 new system. reporting fully implemented atV all 134 accounting sites.
Date 31 -May-2005 13-Oct-2011 30-Jun-2013
O Comments.U 4. Enhanced professional and technical Text Value Comprehensive Training Plan More training (new and Advanced professional,Lo proficiency of the accounting and auditing and Curriculum developed refresher courses) is technical and basic systems-0 cadre. and Training commenced; 17 envisaged during Oct-Dec 11. training in FM and IS provided
Technical staff deployed; and AMIS training delayed until to all providers and users ofSAP Competency the sprocurement of software. financial information.Centerinitiated.
Date 31S-May-2005 25-Feb-201 1 30-Jun-2013
Comments
Data on Financial Performance (as of 23-Dec-2011)
Financial Agreement(s) Key Dates
Project Loan No. Status Approval Date Signing Date Effectiveness Date Closing Date
P076872 IDA-41090 Effective 06-Sep-2005 23-Sep-2005 08-Nov-2005 30-Jun-2013
P076872 IDA-48640 Effective 1 0-Feb-201 1 02 -Ju n-2 011 27-Jn21 30-Jn21
Disbursements (in Millions)Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed
P076872 IDA-41090 Effective XDR 56.60 56.60 0.00 47.35 9.25 84.00P076872 IDA-48640 Effective XDR 15.60 15.60 0.00en.79 13.81 12.00
SA Disbursement Graph0-
0
-50
Page 7 of 8
The World Bank Report No: ISR5169
- Original ---- Formally Revised -- Actual80-
0
r)
oo
0)-
O, 60 - .,
CD 0 ,0,0 0Illl
q rq N N N , Nq Nq N
Key Decisions Regarding ImplementationThe Project is on track to meet its Development Objectives and a concerted and coordinated effort will be required from all stakeholders to ensure the continued success of PIFRA II.
Restructuring HistoryLevel two Approved on 23-Nov-2010
Related ProjectsP122635-Second Improvement to Financial Reporting and Auditing Project - Additional Financing
0
U)
0
Peo
0ae8o