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PFM and accountability to support service delivery PforR

Abstract*

The development objective of Public Financial Management (PFM) and Accountability to Support Service Delivery Project for Pakistan is to improve public financial management and procurement systems for better management and accountability in service delivery for the health and education sectors. The government has developed a six- pillar PFM Reform Strategy (2018-2027) that has been jointly approved by the federal and provincial finance secretaries...

* The project abstract is drawn from the PAD, SAR or PGD and may not accurately reflect the project's current nature

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Development Objective

The project development objective (PDO) is to improve public financial management and procurement systems for better management andaccountability in service delivery for health and education sectors.

Key Details

Project Details

  • P157507

  • Closed

  • Akmal Minallah , Haider Raza, David I

  • Islamic Republic of Pakistan

  • Pakistan

  • November 3, 2016

  • (as of board presentation)

    December 19, 2017

  • December 29, 2017

  • US$ 407.00 million

  • N/A

  • Not Applicable

  • October 31, 2023

  • BANK APPROVED

  • April 29, 2024

  • Notes

Finances

Financing Plan (US$ Millions)

No data available.
Financier Commitments
EC: European Commission 7.00
Borrower/Recipient 575.00
IDA Credit 400.00

Total Project Financing (US$ Millions)

Product Line IBRD/IDA
IBRD Commitment N/A
IDA Commitment 400.00
IBRD + IDA Commitment 400.00
Lending Instrument
Grant Amount 7.00
Total Project Cost** 982.00

Summary Status of World Bank Financing (US$ Millions) as of June 30, 2025

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No data available.
Financier Approval Date Closing Date Principal Disbursed Repayments Interest, Charges & Fees

Detailed Financial Activity as of June 30, 2025

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No data available.
Period Financier Transaction Type Amount (US$)
Feb 15, 2019 IDA-61700 Int Charges 138,666.67
Feb 15, 2019 IDA-61700 Int Charges 544,000.00
Jun 24, 2019 IDA-61700 Loan Disb 20,000,000.00
Jun 28, 2019 IDA-61700 Loan Disb 20,000,000.00
Jun 24, 2019 IDA-61700 Loan Disb 60,000,000.00
Feb 15, 2024 IDA-61700 Int Charges 111,341.16
Feb 15, 2024 IDA-61700 Loan Repay 6,270,000.00
Feb 15, 2024 IDA-61700 Int Charges 2,118,993.00
Feb 15, 2024 IDA-61700 Int Charges 2,118,993.00
Feb 15, 2024 IDA-61700 Int Charges 2,169,311.50
Dec 19, 2017 IDA-61700 Loan Commitment 400,000,000.00
Dec 18, 2023 IDA-61700 Loan Disb 37,590,000.00
Aug 15, 2024 IDA-61700 Int Charges 154,745.48
Aug 15, 2024 IDA-61700 Loan Repay 6,270,000.00
Aug 15, 2024 IDA-61700 Int Charges 2,239,375.20
Aug 15, 2024 IDA-61700 Int Charges 2,239,375.20
Aug 15, 2024 IDA-61700 Int Charges 2,456,089.00
Feb 15, 2023 IDA-61700 Int Charges 42,430.56
Feb 15, 2023 IDA-61700 Loan Repay 6,270,000.00
Feb 15, 2023 IDA-61700 Int Charges 1,919,573.10
Feb 15, 2023 IDA-61700 Int Charges 1,919,573.10
Feb 15, 2023 IDA-61700 Int Charges 2,105,338.20
Aug 15, 2023 IDA-61700 Loan Repay 6,270,000.00
Aug 15, 2023 IDA-61700 Int Charges 1,933,800.40
Aug 15, 2023 IDA-61700 Int Charges 1,933,800.40
Aug 15, 2023 IDA-61700 Int Charges 2,009,601.10
Jun 28, 2023 IDA-61700 Loan Disb 32,801,000.00
Feb 15, 2022 IDA-61700 Int Charges 158,477.83
Feb 15, 2022 IDA-61700 Int Charges 1,773,873.10
Feb 15, 2022 IDA-61700 Int Charges 1,773,873.10
Feb 15, 2022 IDA-61700 Int Charges 1,945,538.20
Aug 15, 2022 IDA-61700 Int Charges 1,794,109.20
Aug 15, 2022 IDA-61700 Int Charges 1,794,109.20
Aug 15, 2022 IDA-61700 Int Charges 1,925,302.10
Jul 20, 2022 IDA-61700 Loan Disb 20,000,000.00
Jul 20, 2022 IDA-61700 Loan Disb 3,500,000.00
Feb 15, 2021 IDA-61700 Int Charges 229,185.84
Feb 15, 2021 IDA-61700 Int Charges 1,501,778.90
Feb 15, 2021 IDA-61700 Int Charges 1,501,778.90
Feb 15, 2021 IDA-61700 Int Charges 1,647,112.40
Jun 25, 2021 IDA-61700 Loan Disb 23,886,172.00
Jun 25, 2021 IDA-61700 Loan Disb 20,000,000.00
Aug 15, 2021 IDA-61700 Int Charges 1,571,530.60
Aug 15, 2021 IDA-61700 Int Charges 1,577,360.60
Aug 15, 2021 IDA-61700 Int Charges 1,577,360.60
Oct 18, 2021 IDA-61700 Loan Cancel 20,000,000.00
Aug 15, 2019 IDA-61700 Int Charges 668,911.10
Aug 15, 2019 IDA-61700 Int Charges 668,911.10
Aug 15, 2019 IDA-61700 Int Charges 371,088.90
Feb 15, 2020 IDA-61700 Int Charges 362,555.53
Feb 15, 2020 IDA-61700 Int Charges 1,116,000.00
Feb 15, 2020 IDA-61700 Int Charges 1,116,000.00
Feb 15, 2020 IDA-61700 Int Charges 1,224,000.00
Jun 24, 2020 IDA-61700 Loan Disb 32,222,400.00
Jun 24, 2020 IDA-61700 Loan Disb 30,000,000.00
Aug 15, 2020 IDA-61700 Int Charges 1,225,304.00
Aug 15, 2020 IDA-61700 Int Charges 1,225,304.00
Aug 15, 2020 IDA-61700 Int Charges 1,114,696.00
Jan 3, 2018 IDA-61700 Loan Disb 40,000,000.00
Aug 15, 2018 IDA-61700 Int Charges 57,866.67
Aug 15, 2018 IDA-61700 Int Charges 57,866.67
Aug 15, 2018 IDA-61700 Int Charges 63,466.67
Aug 15, 2018 IDA-61700 Int Charges 314,133.30
Aug 15, 2018 IDA-61700 Int Charges 205,866.66
Jun 27, 2018 IDA-61700 Loan Disb 20,000,000.00
Jun 27, 2018 IDA-61700 Loan Disb 20,000,000.00
Aug 15, 2018 IDA-61700 Int Charges 314,133.30
Feb 15, 2019 IDA-61700 Int Charges 496,000.03
Feb 15, 2019 IDA-61700 Int Charges 496,000.03

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name Review Date
Overall Implementation Progress (IP) Satisfactory 2023-07-06
Progress towards achievement of PDO Moderately Satisfactory 2023-07-06
Monitoring and Evaluation Moderately Satisfactory 2023-07-06

COMPLETION RATINGS

INDICATORIMPLEMENTATION COMPLETION & RESULTS REPORT: 04-29-2024
OutcomesModerately Satisfactory
Risk to Development Outcome
Bank PerformanceSubstantial
Borrower Performance
Government Performance
Implementing Agency

INDEPENDENT EVALUATION RATINGS

INDICATORICR REVIEW: 10-07-2024PROJECT PERFORMANCE ASSESSMENT REPORT:
Outcome RatingModerately Satisfactory N/a
Risk To Development OutcomeN/a
Bank PerformanceSatisfactoryN/a
Borrower PerformanceN/a
Government PerformanceN/a
Implementing AgencyN/a
Icr QualitySubstantialN/a
M&e QualitySubstantialN/a

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATORBASELINECURRENTTARGET
  • Reduction of variance in functional expenditure composition for health and educationValueVariance in health and education for fiscal year 2Federal 9.65% Punjab 14% Sindh 10% KPK 17% BaluchiLess than 10 percent variance in functional expend
    DateJune 30, 2017October 31, 2023June 30, 2023
    Comment
  • Percentage of vendor contracts processed through the Recipient’s e-procurement systemValue0Piloting of e-Procurement started in Health and Ed50 to 90 percent of targeted packages (whose contr
    DateJanuary 16, 2017December 13, 2022June 30, 2023
    Comment
  • Percentage of audit recommendations processed through the Audit Management Information System.ValueAudit Management Information System does not exist100%80 percent of PAC recommendations for health, educ
    DateJanuary 16, 2017June 26, 2023June 30, 2023
    Comment
  • Percentage of fiscal performance and service delivery indicators met by the provincesValue0%74.14%Innovation award provided from the Ministry of Fin
    DateJanuary 16, 2017October 31, 2023June 30, 2022
    Comment
  • Reduction in cash held outside the Recipient’s Treasury Single AccountValue(FY 2016-17) Federal Government Deposits of PKRs 0PKRs 152 billion of funds brought in the TSA throu15% of baseline or additional PKRs 50 billion brou
    DateJanuary 16, 2017June 26, 2023June 30, 2023
    Comment

INTERMEDIATE RESULTS INDICATORS

INDICATORBASELINECURRENTTARGET
  • Notification of revised updated delegation of power, General Financial Rules, Accounting Policies and Procedures Manual and Chart of Accounts.ValueLegal Framework for Public Financial Management inPFM Law enacted. Delegation of Power Rules notifieRegulatory Framework updated (PFM law, Functions a
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Reports of PAC hearings on audit report on annual financial statements are published on the websiteValueNoYesYes
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Incentive system by the FCC to improve fiscal performance and service delivery in selected areasValueNoYesYes
    DateNovember 30, 2017June 26, 2023June 30, 2022
    Comment
  • Number of departments with vendor claims for health and education departments paid at accounting offices. electronicallyValue0.0034.004.00
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Internal Audit arrangements modernized in health and education departments.ValueRegulatory framework for internal audit function d2Internal Audit Reports for Health and Education is
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Financial transactions of health and education function recorded in FABS audited through Computer AiValue0%100%80%
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Innovative applications used to report and account for funds utilized.Value0.004.004.00
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Bank reconciliation of all active government bank accounts in the TSA takes place at least monthly atValue8.004.004.00
    DateJanuary 16, 2017October 31, 2023June 30, 2022
    Comment
  • Improve the timeliness of comprehensive financial and nonfinancial reporting by linkage or interfaceValueDashboard for fiscal information does not existDash board developed and reports published on websComprehensive reports published on Ministry of Fin
    DateJanuary 16, 2017October 31, 2023June 30, 2022
    Comment
  • Citizen Portal set up to facilitate Citizen Participatory Audits, including fraud hotline for feedbackValueNoYesYes
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Percent of budget derived from procurement plans in selected federal ministries of health and educationValue0.00100.0090.00
    DateJune 30, 2017June 26, 2023June 30, 2023
    Comment
  • Approved Cash Management Policy with accounting framework for daily consolidation of all governmentValueRegulatory framework for Cash Management does not YesLegal Framework including law and subsidiary rules
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment
  • Citizen Participatory Audit reports that cover indicators in the ISDR published.Value0.0012.004.00
    DateJanuary 16, 2017June 26, 2023June 30, 2023
    Comment
  • Databases or records are maintained for contracts, including data on what has been procured, value oValue0.00100.0050.00
    DateJanuary 16, 2017June 26, 2023June 30, 2023
    Comment
  • E-procurement guidelines issued and Supplier Relations Management Module operational in health and educationValue0.002.002.00
    DateJanuary 16, 2017June 26, 2023June 30, 2023
    Comment
  • End user training in e-Procurement systemValue0.009500.0080.00
    DateJanuary 16, 2017October 31, 2023June 30, 2023
    Comment