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Assam State Public Finance Institutional Reforms (ASPIRe) Project

Development Objective

13. The Project Development Objective (PDO) is: 'to contribute to improvement in predictability and transparency in budget execution and efficiency in tax administration in Assam.' The key beneficiaries of the project will include: the Finance Department, Office of Commissioner of Taxes, Department of Excise and Department of Information Technology; procuring agencies in select line departments and government officials. All line departments, directorates and field level units will benefit from having information of budge execution rates and status of payment of bills. The project will also benefit the citizens of Assam through efficient processes and better service delivery provided by public institutions (such as electronic payments and collections for services, better public procurement and enhanced tax payer services) and enhanced transparency.

Key Details

Project Details

  • P157198

  • Closed

  • Mohan Gopalakrishnan , Puneet Kapoor

  • India

  • India

  • November 27, 2016

  • (as of board presentation)

    June 15, 2017

  • September 25, 2017

  • US$ 44.00 million

  • Assam Society for Comprehensive Financial Management System (AS-CFMS)

  • South Asia

  • 2017

  • US$ 35.00 million

  • B

  • June 26, 2024

  • March 31, 2024

  • Yes

  • BANK APPROVED

  • Notes

Finances

Financing Plan (US$ Millions)

No data available.
Financier Commitments
Borrower/Recipient 9.00
International Bank for Reconstruction and Development 35.00

Total Project Financing (US$ Millions)

Product Line IBRD/IDA
IBRD Commitment 35.00
IDA Commitment N/A
IBRD + IDA Commitment 35.00
Lending Instrument
Grant Amount N/A
Total Project Cost** 44.00

Summary Status of World Bank Financing (US$ Millions) as of January 31, 2025

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

Detailed Financial Activity as of January 31, 2025

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No data available.
Period Financier Transaction Type Amount (US$)
Mar 15, 2018 IBRD-87650 Int Charges 1,543.07
Feb 12, 2018 IBRD-87650 Loan Disb 105,947.21
Jan 10, 2018 IBRD-87650 Loan Disb 119,317.25
Jan 10, 2018 IBRD-87650 Loan Disb 58,261.72
May 29, 2018 IBRD-87650 Loan Disb 104,044.53
Jun 21, 2018 IBRD-87650 Loan Disb 1,500,000.00
Aug 27, 2018 IBRD-87650 Loan Disb 347,033.60
Sep 15, 2018 IBRD-87650 Int Charges 170.01
Sep 15, 2018 IBRD-87650 Int Charges 42,635.59
Sep 15, 2018 IBRD-87650 Int Charges 17,152.36
Sep 15, 2018 IBRD-87650 Int Charges 22.50
Mar 15, 2019 IBRD-87650 Int Charges 40,511.65
Mar 15, 2019 IBRD-87650 Int Charges 37,943.83
Mar 15, 2019 IBRD-87650 Int Charges 45.15
Jun 28, 2019 IBRD-87650 Loan Disb 2,290,000.00
Mar 29, 2019 IBRD-87650 Loan Disb 30,265.35
Mar 15, 2019 IBRD-87650 Int Charges 496.98
Jun 19, 2019 IBRD-87650 Loan Disb 252,373.22
Nov 4, 2019 IBRD-87650 Loan Disb 245,586.06
Jul 31, 2019 IBRD-87650 Loan Disb 244,507.38
Sep 15, 2019 IBRD-87650 Int Charges 39,679.62
Sep 15, 2019 IBRD-87650 Int Charges 59,669.31
Jun 27, 2024 IBRD-87650 Loan Disb 132,977.81
Jun 15, 2017 IBRD-87650 Loan Commitment 35,000,000.00
Dec 14, 2023 IBRD-87650 Loan Disb 1,750,000.00
Dec 4, 2023 IBRD-87650 Loan Disb 338,675.75
Mar 8, 2024 IBRD-87650 Loan Disb 1,500,000.00
Mar 19, 2024 IBRD-87650 Loan Disb 272,207.88
Mar 15, 2024 IBRD-87650 Int Charges 12,412.07
Mar 15, 2024 IBRD-87650 Int Charges 6,060.68
Mar 15, 2024 IBRD-87650 Int Charges 781,812.94
Mar 15, 2024 IBRD-87650 Loan Repay 1,004,953.40
Apr 30, 2024 IBRD-87650 Loan Disb 1,000,000.00
Mar 15, 2024 IBRD-87650 Int Charges 16.63
Jul 1, 2024 IBRD-87650 Loan Disb 1,000,000.00
Jul 16, 2024 IBRD-87650 Loan Disb 4,304.87
Mar 15, 2023 IBRD-87650 Int Charges 23,688.39
Mar 15, 2023 IBRD-87650 Int Charges 11,912.77
Mar 15, 2023 IBRD-87650 Int Charges 529,413.06
Mar 15, 2023 IBRD-87650 Loan Repay 798,647.75
Dec 7, 2022 IBRD-87650 Loan Disb 1,210,000.00
Apr 13, 2023 IBRD-87650 Loan Disb 210,000.00
Feb 6, 2023 IBRD-87650 Loan Disb 119,028.29
Feb 6, 2023 IBRD-87650 Loan Disb 1,050,000.00
Mar 23, 2023 IBRD-87650 Loan Disb 43,503.51
Sep 5, 2023 IBRD-87650 Loan Disb 242,842.98
Jun 1, 2023 IBRD-87650 Loan Disb 271,345.34
May 26, 2023 IBRD-87650 Loan Disb 1,250,000.00
Sep 15, 2023 IBRD-87650 Int Charges 673,921.80
Sep 15, 2023 IBRD-87650 Loan Repay 911,692.60
Sep 15, 2023 IBRD-87650 Int Charges 296.27
Sep 15, 2023 IBRD-87650 Int Charges 14,771.83
Sep 15, 2023 IBRD-87650 Int Charges 8,654.25
Mar 15, 2022 IBRD-87650 Int Charges 61,135.25
Mar 15, 2022 IBRD-87650 Int Charges 707.74
Jun 28, 2022 IBRD-87650 Loan Disb 940,000.00
Jan 19, 2022 IBRD-87650 Loan Disb 300,028.84
Feb 2, 2022 IBRD-87650 Loan Disb 1,820,000.00
Sep 15, 2022 IBRD-87650 Loan Repay 741,775.10
Nov 14, 2022 IBRD-87650 Loan Disb 327,099.28
Sep 15, 2022 IBRD-87650 Int Charges 624.11
Sep 15, 2022 IBRD-87650 Int Charges 1,603.30
Sep 15, 2022 IBRD-87650 Int Charges 185,955.98
Sep 15, 2022 IBRD-87650 Int Charges 15,271.61
Oct 27, 2021 IBRD-87650 Loan Disb 242,962.81
Jul 16, 2021 IBRD-87650 Loan Disb 482,138.20
Nov 24, 2021 IBRD-87650 Loan Disb 39,624.03
Aug 18, 2021 IBRD-87650 Loan Disb 2,640,000.00
Sep 15, 2021 IBRD-87650 Int Charges 22,965.84
Sep 15, 2021 IBRD-87650 Int Charges 44,403.22
Nov 12, 2021 IBRD-87650 Loan Disb 1,380,000.00
Sep 15, 2021 IBRD-87650 Int Charges 228.68
Sep 15, 2021 IBRD-87650 Int Charges 3,993.46
Apr 29, 2022 IBRD-87650 Loan Disb 2,750,000.00
Apr 26, 2022 IBRD-87650 Loan Disb 489,782.62
Mar 15, 2022 IBRD-87650 Int Charges 1,904.23
Mar 15, 2022 IBRD-87650 Int Charges 21,297.20
Jun 17, 2022 IBRD-87650 Loan Disb 146,680.40
Mar 15, 2020 IBRD-87650 Int Charges 978.97
Mar 15, 2020 IBRD-87650 Int Charges 36,346.52
Mar 15, 2020 IBRD-87650 Int Charges 79,594.03
Mar 15, 2020 IBRD-87650 Int Charges 77.03
Mar 3, 2020 IBRD-87650 Loan Disb 430,000.00
Dec 6, 2019 IBRD-87650 Loan Disb 780,000.00
Feb 19, 2020 IBRD-87650 Loan Disb 267,689.25
Apr 24, 2020 IBRD-87650 Loan Disb 124,210.31
May 4, 2020 IBRD-87650 Loan Disb 650,000.00
Jun 15, 2020 IBRD-87650 Loan Disb 90,409.41
Jun 25, 2020 IBRD-87650 Loan Disb 221,356.39
Jun 26, 2020 IBRD-87650 Loan Disb 350,000.00
Sep 15, 2020 IBRD-87650 Int Charges 8,829.68
Sep 15, 2020 IBRD-87650 Int Charges 56,110.12
Sep 15, 2020 IBRD-87650 Int Charges 80.95
Sep 15, 2020 IBRD-87650 Int Charges 821.13
Sep 15, 2020 IBRD-87650 Int Charges 25,442.79
Feb 12, 2021 IBRD-87650 Loan Disb 181,950.50
Mar 15, 2021 IBRD-87650 Int Charges 28,540.93
Mar 15, 2021 IBRD-87650 Int Charges 42,023.38
Sep 22, 2020 IBRD-87650 Loan Cancel 3,500,000.00
Dec 22, 2020 IBRD-87650 Loan Disb 66,345.21
Jan 7, 2021 IBRD-87650 Loan Disb 540,000.00
Mar 9, 2021 IBRD-87650 Loan Disb 460,000.00
Sep 25, 2017 IBRD-87650 Loan Disb 87,500.00
Sep 25, 2017 IBRD-87650 Fee Charges 87,500.00
Mar 15, 2018 IBRD-87650 Int Charges 47,982.11

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name Review Date
Progress towards achievement of PDO Satisfactory 2023-12-18
Monitoring and Evaluation Moderately Satisfactory 2023-12-18
Overall Implementation Progress (IP) Moderately Satisfactory 2023-12-18
Counterpart Funding Satisfactory 2023-12-18
Procurement Moderately Satisfactory 2023-12-18
Project Management Moderately Satisfactory 2023-12-18
Financial Management Moderately Satisfactory 2023-12-18

COMPLETION RATINGS

No data available.

INDEPENDENT EVALUATION RATINGS

No data available.

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATORBASELINECURRENTTARGET
  • Reduction in share of discretionary expenditure reported in the last quarter of the financial yearValue55.0037.0048.00
    DateMarch 31, 2015March 31, 2024March 31, 2024
    Comment
  • Reduction in cost of collection of tax revenue in Excise DepartmentValue4.012.203.00
    DateMarch 31, 2015March 31, 2024March 31, 2024
    Comment
  • Public access to key budget execution reports (Yes/No)ValueNoYesYes
    DateMarch 31, 2016March 31, 2024March 31, 2024
    Comment
  • Reduction in cost of collection of taxes in office of the Commissioner of TaxesValue1.270.800.90
    DateMarch 31, 2015March 31, 2024September 30, 2023
    Comment
  • Public access to procurement contracts awardedValue0.008.0012.00
    DateMarch 31, 2016March 31, 2018
    Comment

INTERMEDIATE RESULTS INDICATORS

INDICATORBASELINECURRENTTARGET
  • Enhanced capacity in Cash and Debt ManagementValueFragmented institutions fordebt management;absenPublic Debt statistics and performance has been re--
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Enhanced controls in budget execution and reportingValueProcesses for budget distribution, budget control,Core modules i.e budget preparation and distributia) FinAssam FMIS solution functional with core mod
    DateMarch 31, 2016March 31, 2024March 31, 2024
    Comment
  • Strengthened public procurement framework and capacity building of officials (of which 5% are female)ValueOutdated procurement rules; no SBDs; and no systemProcurement rules notified in the Gazette after CaAdditional 500 officials trained in public procure
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Increased percentage of e-collection and e-payments using common e-collection and payment systemsValueE-collection for Excise NIL;for the CoT 35% by vo(i) Over 90% payments from the treasuries are bein--
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Increased coverage of e-ProcurementValueGO issued for mandatory e-Procurement for procurem(i) e-procurement in FY 2023-24 was of a value of --
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Enhanced public disclosure of budget information and Citizen's EngagementValueLimited budget disclosuresBudget including Child, gender and green budgets, The Finance Department has provided public access
    DateMarch 31, 2016March 31, 2024March 31, 2024
    Comment
  • Training of GoA officials in PFM (of which 10% are female)ValueSporadic training on PFMAdditional xxx officials trained on various aspectAdditional 150 officials trained in PFM
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Enhanced services provided by office of the Commissioner of Taxes (CoT) using e-GovernanceValueFragmented and outdatedIT applications; e-return The CoT has rolled out a new tax application for aData Analytics Capacity for GST and non-GST taxes
    DateMarch 31, 2016March 31, 2024March 31, 2024
    Comment
  • Strengthened institutional capacity in office of the Commissioner of Taxes (CoT)ValueInadequate audit systems that is, lack of system bCoT has established a Economic Intelligence Unit (--
    DateMarch 31, 2016March 31, 2024September 30, 2023
    Comment
  • Enhanced services provided by Excise Department using e-GovernanceValueAll procedures and processes are manual in the ExcThe new E-Gov solution for excise has been rolled E-governance solution operationalized in the Excis
    DateMarch 31, 2016March 31, 2024September 30, 2022
    Comment
  • Digitization and improving efficiency in payment processes for selected State DBT schemes through establishment of a Centralized ITPlatformValueFragmented scheme- based MIS systems and largely mThe DIDS system is operational and three schemes o(a) Core functionalities of IT platform are deploy
    DateSeptember 30, 2020March 31, 2024March 31, 2024
    Comment