| Financier | Commitments |
|---|---|
| International Bank for Reconstruction and Development | 340.00 |
Enhanced Fiscal and Financial Management for Greater Opportunities DPL
Abstract*
The development objective of the Enhanced Fiscal and Financial Management for Greater Opportunities Development Policy Loan (DPL) Project for Guatemala is to support the Government of Guatemala to: (i) strengthen tax administration and tax policy; (ii) strengthen budget management and increase the results orientation of public spending; and (iii) improve the management and coordination of social policies. This program document provides a second DPL... Show More
Development Objective
The Program Development Objective of the Development Policy Loan (DPL) series is to support the Government of Guatemala to (i) strengthen tax administration and tax policy; (ii) strengthen budget management and increase the results orientation of public spending; and (iii) improve the management and coordination of social policies.
Key Details
Project Details
P133738
Closed
Marco Hernandez Ore
N/A
April 7, 2014
(as of board presentation)
June 17, 2014
January 29, 2015
US$ 340.00 million
Ministry of Public Finance
2014
US$ 340.00 million
N/A
Not Applicable
March 31, 2015
BANK APPROVED
August 16, 2023
Finances
Financing Plan (US$ Millions)
Total Project Financing (US$ Millions)
| Product Line | IBRD/IDA |
|---|---|
| IBRD Commitment | 340.00 |
| IDA Commitment | N/A |
| IBRD + IDA Commitment | 340.00 |
| Lending Instrument | |
|---|---|
| Grant Amount | N/A |
| Total Project Cost** | 340.00 |
Summary Status of World Bank Financing (US$ Millions) as of July 31, 2025
No data available.
| Period | Financier | Transaction Type | Amount (US$) |
|---|---|---|---|
| Jun 17, 2014 | IBRD-83850 | Loan Commitment | 340,000,000.00 |
| Mar 15, 2016 | IBRD-83850 | Int Charges | 5,202,000.00 |
| Mar 15, 2023 | IBRD-83850 | Int Charges | 5,508,000.00 |
| Sep 15, 2023 | IBRD-83850 | Int Charges | 5,406,000.00 |
| Sep 15, 2022 | IBRD-83850 | Int Charges | 5,525,000.00 |
| Mar 15, 2022 | IBRD-83850 | Int Charges | 5,508,000.00 |
| Sep 15, 2021 | IBRD-83850 | Int Charges | 5,491,000.00 |
| Mar 15, 2021 | IBRD-83850 | Int Charges | 5,457,000.00 |
| Sep 15, 2020 | IBRD-83850 | Int Charges | 5,423,000.00 |
| Mar 15, 2020 | IBRD-83850 | Int Charges | 5,440,000.00 |
| Sep 15, 2019 | IBRD-83850 | Int Charges | 5,457,000.00 |
| Mar 15, 2019 | IBRD-83850 | Int Charges | 5,423,000.00 |
| Sep 15, 2018 | IBRD-83850 | Int Charges | 5,389,000.00 |
| Mar 15, 2018 | IBRD-83850 | Int Charges | 5,372,000.00 |
| Sep 15, 2017 | IBRD-83850 | Int Charges | 5,355,000.00 |
| Mar 15, 2017 | IBRD-83850 | Int Charges | 5,304,000.00 |
| Sep 15, 2016 | IBRD-83850 | Int Charges | 5,236,000.00 |
| Jan 29, 2015 | IBRD-83850 | Loan Disb | 850,000.00 |
| Jan 29, 2015 | IBRD-83850 | Fee Charges | 850,000.00 |
| Feb 11, 2015 | IBRD-83850 | Loan Disb | -340,000,000.00 |
| Jan 30, 2015 | IBRD-83850 | Loan Disb | 339,150,016.00 |
| Feb 11, 2015 | IBRD-83850 | Loan Disb | 340,000,000.00 |
| Sep 15, 2015 | IBRD-83850 | Int Charges | 100,887.68 |
| Sep 15, 2015 | IBRD-83850 | Int Charges | 976,177.75 |
| Sep 15, 2015 | IBRD-83850 | Int Charges | 5,168,000.00 |
| Mar 15, 2024 | IBRD-83850 | Int Charges | 5,508,000.00 |
Ratings
IMPLEMENTATION RATINGS
No data available.
COMPLETION RATINGS
| INDICATOR | IMPLEMENTATION COMPLETION & RESULTS REPORT: 03-31-2016 |
|---|---|
| Outcomes | Moderately Satisfactory |
| Risk to Development Outcome | Substantial |
| Bank Performance | Substantial |
| Borrower Performance | Moderately Satisfactory |
| Government Performance | Moderately Satisfactory |
| Implementing Agency | Moderately Satisfactory |
INDEPENDENT EVALUATION RATINGS
| INDICATOR | ICR REVIEW: 11-14-2019 | PROJECT PERFORMANCE ASSESSMENT REPORT: 06-30-2016 |
|---|---|---|
| Outcome Rating | Moderately Unsatisfactory | Moderately Satisfactory |
| Risk To Development Outcome | High | Substantial |
| Bank Performance | Moderately Unsatisfactory | Moderately Satisfactory |
| Borrower Performance | Moderately Unsatisfactory | Moderately Satisfactory |
| Government Performance | ||
| Implementing Agency | Not Applicable/not Related | |
| Icr Quality | Substantial | |
| M&e Quality | Modest | Substantial |
Results Framework
PROJECT DEVELOPMENT OBJECTIVE INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
INTERMEDIATE RESULTS INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Increase in the percentage of beneficiaries across all social programs that are included in the Unique Beneficiary Registry Value 0.00 95.00 80.00 Date December 31, 2011 March 31, 2015 December 31, 2015 Comment Increase in the income tax-to-GDP ratio Value 2.70 3.10 3.20 Date December 31, 2011 December 31, 2014 December 31, 2015 Comment Increase in the tax base (number of effective taxpayers making direct payments to SAT) by at least 10 percent Value 1441246.00 1561000.00 1585370.00 Date December 31, 2011 March 31, 2015 December 31, 2015 Comment Increase in the amount of administrative sanctions in the area of customs in line with the National Customs Law Value 0.00 0.00 0.00 Date December 31, 2013 Comment Increase in the number of countries with which Guatemala has a signed framework to exchange tax related information Value 0.00 60.00 60.00 Date December 31, 2011 December 31, 2014 December 31, 2015 Comment Increase in the percentage of children under 1 year old in 83 prioritized municipalities who receive the appropriate growth promotion package of services for their age which include weight and heigh c Value 37.50 0.00 50.00 Date December 31, 2011 December 31, 2015 Comment Increase in the percentage of the total budget under the results-based budgeting framework Value 0.00 9.50 9.00 Date December 31, 2011 March 31, 2015 December 31, 2015 Comment Increase in the percentage of the population in the country represented by an active COMUSAN that is in charge of coordinating the implementation of the Zero Hunger Pact at the local level Value 25.00 99.00 90.00 Date December 31, 2011 March 31, 2015 December 31, 2015 Comment CES holds regular meetings to discuss public policies, and has issued consensus resolutions on policy issues in Guatemala that havebeen supported by its members Value No Yes Yes Date December 31, 2011 March 31, 2015 December 31, 2015 Comment