The World Bank Report No: ISR16663
Implementation Status & Results Pakistan Second Improvement to Financial Reporting and Auditing Project (P076872)
Operation Name: Second Improvement to Financial Reporting and Auditing Project Stage: Implementation Seq.No: 16 Status: ARCHIVED Archive Date: 21-Nov-2014 Project (P076872)
Public Disclosure Authorized Country: Pakistan Approval FY: 2006 Product Line:IBRD/IDA Region: SOUTH ASIA Lending Instrument: Specific Investment Loan Implementing Agency(ies): DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN Key Dates Public Disclosure Copy Board Approval Date 06-Sep-2005 Original Closing Date 31-Dec-2010 Planned Mid Term Review Date 31-Jan-2008 Last Archived ISR Date 20-Apr-2014 Effectiveness Date 08-Nov-2005 Revised Closing Date 31-Dec-2014 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 at all levels of government; (b) improve public financial management, accountability, and transparency; (c) enhance the capacity of public sector managers to use credible financial information for better and informed decision-making; and (d) facilitate oversight of the use of public monies, and increase the national and international credibility of government#s financial statements and assurance processes. Public Disclosure Authorized Has the Project Development Objective been changed since Board Approval of the Project?
Yes No
Component(s)
Component Name Component Cost 1. FABS+MOF/CGA 82.52 2. Capacity Building (OAGP) 22.46 3. Capacity Building (OCGA) 0.00 4. Project Management 3.52
Overall Ratings
Public Disclosure Authorized Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Moderate Moderate Public Disclosure Copy Implementation Status Overview Achievements to date include the establishment of an accounting, reporting, and audit system that covers government entities at the federal, provincial, and district level, appropriate
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capacity built to manage and apply the system, strengthened system internal controls over expenditure and introduction of effective corruption and inefficiency reducing measures, a greater use of country systems for financial management of foreign funded projects, and enhanced capacity for fiscal reporting to help improve the delivery of services. The functionality of core systems has been supplemented by added value initiatives which have led to enhanced service delivery e.g the introduction of a facility to pay pensions by direct credit.
Oversight of the use of public monies has improved and there is also increased accountability and transparency in key aspects of public financial management. Audit quality has been enhanced and Performance Audit and Information Systems Audit established. Timely, reliable and accurate reporting of accounts has been facilitated and the audit certification of financial statements is now being finalized within 8 months of the financial year-end. This is a significant improvement from baseline and compares favorably with other countries in South Asia despite the additional rigor of the quality assurance arrangements in place in Pakistan.
Locations Country First Administrative Division Location Planned Actual Public Disclosure Copy 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
Pakistan Punjab Sheikhupura
Pakistan Punjab Sargodha
Pakistan Sindh Sanghar Public Disclosure Copy Pakistan Punjab Montgomery
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Country First Administrative Division Location Planned Actual Pakistan Punjab Rawalpindi
Pakistan Punjab Rajanpur
Pakistan Balochistan Quetta
Pakistan Sindh Qambar
Pakistan Balochistan Pishin
Pakistan North West Frontier Province Peshawar
Public Disclosure Copy 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 Malakand
Pakistan Punjab Lodhran
Pakistan Punjab Leiah
Public Disclosure Copy Pakistan North West Frontier Province Lakki Marwat
Pakistan Punjab Lahore
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Pakistan North West Frontier Province Kohat
Pakistan Punjab Khushab
Pakistan North West Frontier Province Karak
Pakistan Punjab Khanewal
Pakistan Punjab Kasur
Pakistan Sindh Kashmor
Pakistan Balochistan Kalat Public Disclosure Copy Pakistan Punjab Jhelum
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
Pakistan North West Frontier Province Chitral
Pakistan North West Frontier Province Charsadda Public Disclosure Copy Pakistan Balochistan Chaman
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Pakistan Punjab Chakwal
Pakistan North West Frontier Province Bannu
Pakistan Punjab Bahawalpur
Pakistan Sindh Badin
Pakistan Azad Kashmir Azad Kashmir
Pakistan Punjab Attock City
Pakistan North West Frontier Province Abbottabad Public Disclosure Copy Pakistan Punjab Bahawalnagar
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 Public Disclosure Copy
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Indicator Name Core Unit of Measure Baseline Current End Target Effective and transparent fiscal administration Text Value Fully rolled out MTBF. No FABS supports MTBF. FABS support of MTBF. FABS configuration. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments October 2010 Baseline taken MTBF servers were Targets taken from Additional from Addl Financing PAD. operationalized in July, 2014. Financing PAD Effective and transparent fiscal administration is facilitated by the rollout of a Medium Term Budgetary Framework (MTBF),
Public Disclosure Copy information for which, has been provided by FABS for some time. Further steps have been undertaken recently for enhanced support. PIFRA acquired Business Planning and Consolidation (BPC) modules that have provision for smart reporting tools to facilitate effective implementation of MTBF based budgeting. The roadmap for this exercise is developed and itis expected to be completed by December 2014. The budget transparency has been improved in recent years as noted in various assessments (PEFA and OBI). Now the budget documents which include Annual Budget Statements, statements of appropriation, details of demandand appropriations, MTBF, the budget in brief and budget speech and other documents are available to general public through the MoFwebsites. Public Disclosure Copy
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Effective and transparent financial reporting, Text Value Accounts to OAG 2 months OAG certification and audit OAG certification and audit control, and audit after year-end. OAG report within 8 months. report within 6 months. accounts submitted within 12 months of year-end. Quality improved. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments October 2010 Baseline taken For the last five consecutive Targets taken from Additional from Additional Financing years the audit execution & Financing PAD. PAD draft reports i.e. Financial and Regularity are completed within 6 months. Audits Certificates/ Public Disclosure Copy Management Letters of 153 financial statements/ appropriation accounts issued within 6 months. All RegularityAudit Reports were certified and submitted to the Legislature within 8 months of the close of financial year. Thus timeliness of thesubmission of the financial statements and audit has improved manifold due to PIFRA reforms. At the start of the project, the timeline for submission of audit reports and audited financial statements to the legislature was 39 months for the provincial governmentsand 18 months for the federal government. Pakistan now has the shortest timeframe in South Asia for submitting the audit reports to the legislature, despite the rigorous quality arrangements not necessarily adhered to by other countries. Comment The draft audit reports are completed within 6 months. Public Disclosure Copy However to ensure the reliability of the audit report, they undergo detailed quality reviews bythe senior management in accordance Page 7 of 20 with Quality Management Framework, developed by PIFRA, which takes about two months.
To enhance transparency of financial reporting control and audit, the MOF is proposing to publicly disclose in-year, year- end financial statements and audit reports on the website of the CGA or concerned ministries. The World Bank Report No: ISR16663
Effectively tracked and managed poverty Text Value System produced PRSP System reports, PETS System reports, PETS reducing spending reports, data entry to be established. established. further improved. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments October 2010 Baseline taken The System generates real Targets taken from Additional from Additional Financing time reports to facilitate Financing PAD. PAD compilation of the PRSP Report on a quarterly basis. PRSP reports are publiclyavailable on the MoF website. A workshop with PRSP Secretariat and users Public Disclosure Copy of PRSP reports was held on 21st May, 2014. Staff at PRSP Secretariat have been trained and are able to utilize the system to generate reports.
Expenditure tracking has been established by the World Bank. The World Bank has initiated Expenditure and Quality of Service Delivery Survey (EQSDS) to help in identifying sources of inefficiencies, bottlenecks in the flow of funds and recommend remedial actions. Data from FABS supports the survey. Data from FABS has also supported several Bank PERs including the latest in KP Province. Effective corruption reducing measures related Text Value FABS issues checks and System reporting fully under System reporting fully under to accounts and budget control. provides regular reports on CGA and regular OAG Audit. CGA and regular OAG audit. bill-tracking and other uses of system functionality. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments Baseline updated from Project PIFRA has undertaken a Targets updated from Project Paper for Additional number of initiatives, beyond Paper for Additional Public Disclosure Copy Financing. the scope of the project, to Financing. enhance efficiency and
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reduce corruption. The improved efficiency measures include: 1) Implementation of the DCS to ensure timely payment of pension. Currently over 115,000 pensioners are using the facility. 2) Development of supplementary payroll package. 3) Development of a Bill Tracking System Dashboard Public Disclosure Copy to enable senior management to monitor time taken to process bills. 4) Development of system for electronic transmittal of salary/pension slips of Bank advices, which includes format of monthly statement and easy access based on email. 5) Assigned separate DDO codes at schools/ clusters of schools level in Sindh and basic health unit level atSheikhupra for better allocation of resources at this level. Corruption reducing and improved accountability measures: 1) Development of an online and text-based system to enable the public to assess the status of their bills. 2) Commutation payment through credit advice, which ensures direct cheques to beneficiaries and removes the intermediary layer of the DDO. 3) Measures adopted to stop Public Disclosure Copy manual HR payments by
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blocking the relevant heads in FABS. 4) Newly developed solution for tracking of transfer/ adjusting Entries will help in identifying potential errors. Further it will also prevent/ detect fraud. Establish stable FABS operations and Text Value FABS is now used across the FABS has been fully All sites on full work flow (e.g. maintenance support in GoP(implement a data country to prepare and established and is KP and Balochistan)*; FABS warehouse, an information security and compile the Annual Budget operational. More than 500 support Unit established Disaster Recovery Plan) Estimates and process all offices and 7000 users are under the CGA for ongoing
Public Disclosure Copy government expenditure using FABS.Site maintenance and support. (including payroll and receipt implementation complete transactions) where law & order situation *subject to improvement in has allowed. law and order situation. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments Indicator added from FABS is fully transitioned and Targets updated from Project Additional Financing PAD. support is provided by OCGA. Paper for Additional Financing. A disaster recovery plan has determined the architecture of a DRC.
Civil works of DRC is in progress and expected to be completed by November 2014. Site is expected to go live by December 15, 2014. Adequate numbers of trained staff in MoF and Text Value All operational staff of CGA/ Training of 1045 senior 20 senior including operation, CGA to manage and apply system to fiscal and AG and DDOs trained in work officers and 58 CFAOs. staff; 20 CFAOs. financial management (trained MoF, CGA and practices at all level of line ministry CFAOs) government. Few trained in overall systems operations and management. Date 30-Nov-2010 01-Oct-2014 31-Dec-2014 Comments Indicator added from Project Training programs are Targets updated from Project Additional Financing PAD. continuously evolving in the Paper for Additional light of feedback and Financing. assessment provided by the trainees and trainee organizations. Public Disclosure Copy
Completed Activities
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Arranged training for 1103 officers of Ministries/ Divisions/ Department i.e. Finance Mangers (as termed in the PC1), CFAOs, other officers of Executive Departments and AGs/DAOs in the Additional Financing phase. It includes, training of 1045 senior officers and 58 CFAOs.
Public Disclosure Copy Training for 7626 staff members of DAOs/ AGs/ AGPR, Departments, Ministries/Divisions and DDOs arranged since the start of AF phase.
Three-day training for CFAOs was arranged on 6th-8th May, 2014 at a local hotel in Islamabad. The training was mostly hands-on giving the participants opportunity to carry out requisite analyses on the data pertaining totheir own Ministries/Divisions as a Decision Support System (DSS).
Training relating to business processes in the SAP up- gradationarranged in 6 batches at FABS-CC, Islamabad for the Officers/ Staff of AGs/ DAOs. SAP Academy-level training was arranged in March-June for 27 officers in 03 batches.
Training courses on Supplementary Payroll, Public Disclosure Copy Communication off cycle
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Family Pension and GPF Payments for Transferred cases for the officers/ staff of AG/ DAOs arranged in 7 batches. Over 50,000 staff, representing the CGA, AGP, ministries, divisions and departments at the provincial and federal level, have been trained on usage of system. Further training ofCFAOs planned for mid- November. Public Disclosure Copy
Intermediate Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target Discrepancies between monetary survey credit Text Value Estimated statistical Various reforms under PIFRA Full reconciliation and government fiscal deficit for 2004-5 = 1.2% discrepancy 2004/5- 1.2 % of have significantly contributed of GDP GDP to reducing statistical discrepancies. These reforms include, eliminating redundant processes, timely recording of expenditure in appropriate accounts and effective reconciliation of accounts. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Statistical discrepancy varies from quarter to quarter. Data to calculate this indicator is collected and collated by the Ministry of Finance. Quarter- wise variations occur because EAD and Self-accounting Entities (SAEs) do not report their expenditures on time. Issue of reliable, timely budget execution Text Value No BERs - civil accounts only BERs are available at every 100% and full commitment reports (BERs) to PAOs level of Government through records the system. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments SAP link has already been given to Departments and Public Disclosure Copy they have access in the system to generate BER as
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and when required by PAOs. AGsalso send hard copies to them for reconciliation.
System utilization for issuance of BERs has increased more and more as PAOs become aware of and are trained in using SAP.
Commitment functionality has been fully developed by PIFRA through the Public Disclosure Copy implementation of FABS. However, commitments are not being recorded in a timely manner and in true spirit. Commitments are recorded at the same time when bill is recorded. MOF is now consulting on initiatives which will push Ministries/ Departments to record commitments on a timely basis and which will link the release of funds with in-time recording of commitments. Application of IPSAS accounting standards Text Value Financial statenents did not Financial statements comply Road map being developed to comply with IPSAS with IPSAS cash basis. extend to accruals basis. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments System has been developed to capture and report third- party payments.
Report by consultant on Accrual Accounting was sent to CGA office for necessary action and will be finalized soon. Implementation of commitment accounting Text Value No commitments recorded. Commitment functionality has Full commitment accounting been fully developed by and reporting
Public Disclosure Copy PIFRA through the implementation of FABS.
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Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments However, commitments are Implementation of real-time not being recorded in a timely commitment recording/ manner and in true spirit. accounting is a critical action highlighted in management OCGA monitors the letter. implementation of the commitment accounting.
MOF is now consulting on initiatives which will push Ministries/ Departments to
Public Disclosure Copy record commitments on a timely basis and which will link the release of funds with in-time recording of commitments. Bills passed within 3 days (%) Text Value No bills tracking Aggregate figure for August 80% 2014 stands at 48% passed within 3 days.
Province-wise breakdown below: Islamabad: 46 % Punjab: 41 % KP: 51 % Sindh: 39 % Balochistan: 83 % Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments The fact that bills are submitted manually adds delays in processing time. Often incomplete documentation is received from Line Departments and Ministries which further delays the process.
Bills processed in the last quarter of the financial year are almost equal to what is processed throughout the Public Disclosure Copy year. The high volume and manual submission of bills
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has skewed the workload and affects the overall average.
In areas where there is strong supervision by DAG, AG and Additional AG, bills are being processed in a timely manner (e.g. Balochistan). All cheques issued by system Text Value Manual issuance of cheques 100% . Achieved Direct payments to all vendors Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments All cheques are issued through system and Public Disclosure Copy Suppliers’ cheques are made payable direct to the Vendors’ bank account. Comprehensive data entry coverage (% of Text Value Coverage of projects, SAEs, System is capable of 100% expenditure and receipts) foreign financed transactions capturing all transactions. incomplete or non- timely Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Data is collected by the AG on a regular basis. However, time lags may occur due to delay in ex-post transactions from departmentalized accounts and SAEs (Information is received beyond the deadline of 10th of every month). Interfaces with SBP/NBP, FBR and EAD Text Value No interface exists to capture Interfaces have been All interfaces in place. established data electronically developed for SBP and National Bank of Pakistan
PIFRA team has also developed a robust interface for the Planning Commission and data on PSDP has been populated. Training is planned in October 2014. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Interface with EAD has been developed and will be Public Disclosure Copy presented to stakeholders on September 30, 2014.
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Interface for FBR was developed but requires modifications to incorporate changes in business practices at DAOs. Application of modern audit practices Text Value Manual, transactions sample- Quality Control Framework Second cycle quality control based audit. No staff trained operational since 2010-11. framework effectively in Financial Audit Manual or operational and used for the CAATS. Few with FY 10-11 audit. IS audit on professional degrees. job training for FAOs staff. Incorporation of QMF IS audit and AMIS into regularity audit
Public Disclosure Copy practices Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments IS Audit established and intense training carried out.
Updated status of training: • Over 40 Performance Audit Specialists trained(including master trainers). • Financial Audit Manual (FAM) Training: 4451 auditors trained against the project-end target of 4744 (94 % completed). • Training in Computer Assisted Audit Techniques (CAATS): 2410 officers/ officials trained against the project-end target of 2618(completed 92 %). • Local Training for degrees/ certification courses for OAGP : 191 out of the project-end targets of 204 (93.6 % completed). • Training in Special Sectors (Training inperformance/IS/ PPP/ forensic auditing etc. for the Public Disclosure Copy officers/officials of DAGP) :
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636 officers/ officials of DAGP trained in special sectors against the project- end target of 1023. Performance audit of policy-linked programmes Text Value Few policy oriented staff 30 PAAS Officers have been Training of 30 PAAs officers (such as poverty reduction) trained, who have conducted on performance audit and three performance audits to supervision of 3 audits by ensure on-the-job training. consultant Performance audits were conducted on the following projects: - Solid Waste Management
Public Disclosure Copy Programme - Benazir Income Support Programme (BISP) - Procurement of Wheat by Government of Sindh. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Performance audits are now a part of the annual audit plan and during the last three years, 19 performance audit reports/special studies have been presented to the legislature.
The Performance Audit Wing of the DAGP is being strengthened and refurbished by providing additional resources.
The ITP courses are restructured in line with INTOSAI guidelines. Implementation of AMIS Text Value No formal audit management A single bid was received for Roll-out to key sites information system (AMIS) an off the shelf AMIS software Bid invitation. • Bid evaluation report shared with the Technical Committee on Audit as well as with the World Bank Team.
Public Disclosure Copy This process concluded recently and the bid was
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found to be non-responsive. A committee has been formed to examine the way forward and is due to report shortly. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Status of AMIS implementation highlighted as an issue in management letter. Training of PAAs staff to replace consultants Text Value During transaction roll-out- a On target Only audit experts and few heavy reliance on consultants supervisors to be retained till project end. Additional 24 Public Disclosure Copy PAAS officers trained on FAM performance and IS audit Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Status of PAAS officers The need to finalize transition trained: plans highlighted as key A total of 274 officers have implementation issue in been trained from OAGP and management letter. CGA Foreign degree- level trained: 40 IFCE Certified: 78 MBA/CISA/ACCA/ACDA: 20 SAP Certified/ Academy: 46 Training in Special Sectors (Performance Auditing, forensic auditing, environmental auditing, IS auditing, energy sector auditing etc.): 66
ACL Master Trainers : 6 FAM Master Trainers: 8
The DAGP has adopted the INTOSAI guidelines, developed a handbook and has revised the training approach and modules to replace an outdated curriculum. The Centre for Public Disclosure Copy Information Systems Audit (CISA) has developed training
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modules specific to the professional needs of senior audit management and field auditors. Transfer of M&E and change management Text Value Limited skills transfer in Mainstreaming of M&E and Full take-over of M&E and CM skills to CGA/OAG trnsactions roll out phase of change management functions by GOP PIFRA II functions is on target. Date 31-May-2005 01-Oct-2014 31-Dec-2014 Comments Management Guidelines’ on each process/activity of the system published for all officers/staff levels in OCGA Public Disclosure Copy and OAGP. M&E, FABS and CM Wings share the M&E and CM techniques and methodologies with CGA/ OAG/ MoF from time to time and are always available for any further assistance as and when required by stakeholders. M&E team also visited AG offices and DAOs for knowledge transfer. Vigilance will be required to ensure regular monitoring is undertaken post PIFRA.
Data on Financial Performance (as of 18-Sep-2014)
Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P076872 IDA-41090 Effective 06-Sep-2005 23-Sep-2005 08-Nov-2005 31-Dec-2010 31-Dec-2014 P076872 IDA-48640 Effective 10-Feb-2011 02-Jun-2011 27-Jun-2011 30-Jun-2013 31-Dec-2014
Disbursements (in Millions) Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P076872 IDA-41090 Effective XDR 56.60 56.60 0.00 53.27 3.33 94.00 P076872 IDA-48640 Effective XDR 15.60 15.60 0.00 10.43 5.17 67.00
Public Disclosure Copy Disbursement Graph
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Key Decisions Regarding Implementation The Project is making good progress. However, because of approaching Project closure on December 31, 2014, a number of areas require concerted and coordinated efforts from all stakeholders to ensure the success and sustainability of PIFRA II achievements.
Restructuring History Level two Approved on 23-Nov-2010, Level 2 RVP Decision on 03-May-2013
Related Projects P122635-Second Improvement to Financial Reporting and Auditing Project - Additional Financing Public Disclosure Copy
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