Fiscal Performance Improvement Support Project (FSP):

Abstract*

The objective of the Fiscal Performance Improvement Support Project for Afghanistan is to contribute to the improvement of domestic revenue mobilization and public expenditures management, and of reinforcing a performance oriented management culture in the Ministry of Finance. There are four components to the project, the first component being budget as tool for development. This component aims to increase budget credibility by improving the efficiency... Show More

Development Objective

To contribute to the improvement of domestic revenue mobilization and public expenditures management, and of reinforcing a performance oriented management culture in the Ministry of Finance.

Key Details

Project Details

Project ID
P159655
Status
Active
Team Leader
Davit Melikyan , Aimal Sherzad, Syed Kazmi
Borrower 2
Islamic Republic of Afghanistan

Country
Afghanistan
Disclosure Date
August 12, 2017
Approval Date
(as of board presentation)
December 19, 2017
Effective Date
January 1, 2018

Total Project Cost 1
US$ 100.00 million
Implementing Agency
Ministry of Finance,National Procurement Authority,Supreme Audit Office
Region
South Asia
Fiscal Year 3
2018

Commitment Amount
US$ 100.00 million
Environmental Category
C
Environmental and Social Risk
Not Applicable
Closing Date
June 30, 2025

Consultant Services required
Yes
Last Stage Reached
BANK APPROVED
Last Update Date
March 30, 2023

Notes
1. Total project cost includes funding from World Bank and non-bank sources in US$ millions. Active and Closed projects show current commitments. Proposed (pipeline) and dropped projects show the forecast amount. The commitment amount for projects in the pipeline is indicative and may be modified during the project preparation.
2. Borrower refers to the Borrower of a Loan or Recipient of a Grant.
3. ”Fiscal Year” is the fiscal year in which the project was approved (or dropped if the status is dropped). The World Bank's fiscal year is from July 1 - June 30. For example, a fiscal year of 1996 corresponds to July 1, 1995 - June 30, 1996.

Sectors

Themes

FY17 - Economic Policy

FY17 - Fiscal Policy67%
- FY17 - Tax policy33%

FY17 - Public Sector Management

FY17 - Public Administration53%
- FY17 - E-Government, incl. e-services53%
FY17 - Public Finance Management100%
- FY17 - Domestic Revenue Administration53%
- FY17 - Public Expenditure Management67%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
Afghanistan Resilience Trust Fund	75.00
IDA Grant	25.00

Total Project Financing (US$ Millions)

Product Line	IBRD/IDA
IBRD Commitment	N/A
IDA Commitment	25.00
IBRD + IDA Commitment	25.00

Lending Instrument
Grant Amount	75.00
Total Project Cost**	100.00

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

No data available.

Detailed Financial Activity as of April 30, 2025

Download:

Period	Financier	Transaction Type	Amount (US$)
Dec 19, 2017	IDA-D2630	Loan Commitment	25,000,000.00
Sep 9, 2020	IDA-D2630	Loan Disb	224,426.88
Aug 30, 2019	IDA-D2630	Loan Disb	5,249,115.50
Nov 7, 2018	IDA-D2630	Loan Disb	7,967,983.00
Apr 10, 2019	IDA-D2630	Loan Disb	5,000,000.00
Mar 5, 2018	IDA-D2630	Loan Disb	6,500,000.00

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Project Management	Moderately Satisfactory	2022-11-08
Progress towards achievement of PDO	Moderately Unsatisfactory	2022-11-08
Monitoring and Evaluation	Moderately Unsatisfactory	2022-11-08
Procurement	Moderately Satisfactory	2022-11-08
Financial Management	Moderately Satisfactory	2022-11-08
Overall Implementation Progress (IP)	Moderately Unsatisfactory	2022-11-08

COMPLETION RATINGS

INDICATOR	IMPLEMENTATION COMPLETION & RESULTS REPORT: 03-23-2023
Outcomes	Moderately Unsatisfactory
Risk to Development Outcome
Bank Performance	Moderately Satisfactory
Borrower Performance
Government Performance
Implementing Agency

INDEPENDENT EVALUATION RATINGS

INDICATOR	ICR REVIEW: 09-20-2023	PROJECT PERFORMANCE ASSESSMENT REPORT:
Outcome Rating	Moderately Unsatisfactory	N/a
Risk To Development Outcome		N/a
Bank Performance	Moderately Satisfactory	N/a
Borrower Performance		N/a
Government Performance		N/a
Implementing Agency		N/a
Icr Quality	Substantial	N/a
M&e Quality	Substantial	N/a

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Increased domestic revenue as a percentage of GDP Value 10.70 12.20 11.20
Date August 30, 2017 December 28, 2022
Comment
Improvement in core institutional capacity, represented by a reduction in the number of long-term technical assistants Value 780.00 250.00 400.00
Date August 30, 2017 December 28, 2022
Comment
Effective implementation by budgetary units on the external audit recommendations Value 15.00 60.00 30.00
Date August 30, 2017 December 28, 2022
Comment
Increased development budget execution rate Value 54.00 75.00 62.00
Date August 30, 2017 December 28, 2022
Comment

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Increased budget execution rate of the provinces by implementing new provincial budgeting policy. Value 57.00 75.00 65.00
Date August 30, 2017 December 28, 2022
Comment

Implement ARD Re-Organization and Modernization Plan	Value	Plan approved by cabinet	All regional revenue offices report to ARD	Phase 1 Completed: Leadership Cadre and Corporate
	Date	August 30, 2017	December 28, 2022
	Comment

Approved time-bound development and migration plan to a new AFMIS platform Value No Yes No
Date August 30, 2017 December 28, 2022
Comment
Establishment of Asset Inventory Management System Value No Yes No
Date August 30, 2017 December 28, 2022
Comment
Gender budget statements developed for key ministries Value 5 ministries 12 ministries 5 ministries
Date August 30, 2017 December 28, 2022
Comment
Increased number of active tax filers Value LTO: 195; MTO: 5325; STO: 3137 LTO: 380; MTO: 10400; STO: 6713 LTO: 269; MTO: 7355; STO: 4450
Date August 30, 2017 December 28, 2022
Comment

Afghanistan Institute of Certified Public Accountants (CPA) established and two batches trained	Value	Institute not established	Institute established, CPA law enacted, and curric	CPA law enacted and curriculum developed
	Date	August 30, 2017	December 28, 2022
	Comment

Improvement in performance management coverage, represented by an increase in the number of teams adopting FPIP Value 90.00 140.00 110.00
Date August 30, 2017 December 28, 2022
Comment
Large projects are properly appraised with the support of a new PIM Unit to be established Value 10.00 50.00 20.00
Date August 30, 2017 December 28, 2022
Comment

Staff and business processes are in place for VAT implementation in 2020	Value	No staff or processes in place	VAT business processes developed and staff trained	VAT staff recruited and trained
	Date	August 30, 2017	December 28, 2022
	Comment

Transparency and citizen engagement in reform planning, represented by timely publication of annual and mid-year FPIP assessment reports Value No Yes Yes
Date August 30, 2017 December 28, 2022
Comment
Percentage increase in custom duties through enhancement of ASYCUDA customs automation Value 5.00 100.00 30.00
Date August 30, 2017 December 28, 2022
Comment
Rolling out e-GP in the pilot phase in 3 or more departments Value 0.00 3.00 1.00
Date August 30, 2017 December 28, 2022
Comment

Increased domestic revenue as a percentage of GDP	Value	10.70	12.20	11.20
	Date	August 30, 2017	December 28, 2022
	Comment

Improvement in core institutional capacity, represented by a reduction in the number of long-term technical assistants	Value	780.00	250.00	400.00
	Date	August 30, 2017	December 28, 2022
	Comment

Effective implementation by budgetary units on the external audit recommendations	Value	15.00	60.00	30.00
	Date	August 30, 2017	December 28, 2022
	Comment

Increased development budget execution rate	Value	54.00	75.00	62.00
	Date	August 30, 2017	December 28, 2022
	Comment

Increased budget execution rate of the provinces by implementing new provincial budgeting policy.	Value	57.00	75.00	65.00
	Date	August 30, 2017	December 28, 2022
	Comment

Gender budget statements developed for key ministries	Value	5 ministries	12 ministries	5 ministries
	Date	August 30, 2017	December 28, 2022
	Comment

Increased number of active tax filers	Value	LTO: 195; MTO: 5325; STO: 3137	LTO: 380; MTO: 10400; STO: 6713	LTO: 269; MTO: 7355; STO: 4450
	Date	August 30, 2017	December 28, 2022
	Comment

Improvement in performance management coverage, represented by an increase in the number of teams adopting FPIP	Value	90.00	140.00	110.00
	Date	August 30, 2017	December 28, 2022
	Comment

Large projects are properly appraised with the support of a new PIM Unit to be established	Value	10.00	50.00	20.00
	Date	August 30, 2017	December 28, 2022
	Comment

Percentage increase in custom duties through enhancement of ASYCUDA customs automation	Value	5.00	100.00	30.00
	Date	August 30, 2017	December 28, 2022
	Comment

Transparency and citizen engagement in reform planning, represented by timely publication of annual and mid-year FPIP assessment reports	Value	No	Yes	Yes
	Date	August 30, 2017	December 28, 2022
	Comment

Rolling out e-GP in the pilot phase in 3 or more departments	Value	0.00	3.00	1.00
	Date	August 30, 2017	December 28, 2022
	Comment