Uttarakhand Public Financial Management Strengthening Project

Abstract*

The development objective of Uttarakhand Public Financial Management (PFM) Strengthening Project for India is to enhance accountability in public finances and increase effectiveness of revenue management systems in Uttarakhand. This project has four components. 1) The first component, Strengthening the Public Financial Management Functions, aims to support strengthening of PFM institutional framework and systems and improve capacity in the areas of... Show More

Development Objective

The project development objective is to enhance accountability in public finances and increase effectiveness of revenue management systems in Uttarakhand

Key Details

Project Details

Project ID
P166923
Status
Active
Team Leader
Krishnamurthy Sankaranarayanan , Arvind Mantha
Borrower 2
India

Country
India
Disclosure Date
May 16, 2018
Approval Date
(as of board presentation)
March 7, 2019
Effective Date
August 20, 2019

Total Project Cost 1
US$ 39.45 million
Implementing Agency
Finance Department, Government of Uttarakhand
Region
South Asia
Fiscal Year 3
2019

Commitment Amount
US$ 31.58 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
January 24, 2024

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 - Environment and Natural Resource Management

FY17 - Climate change1%
- FY17 - Adaptation1%
- FY17 - Mitigation1%

FY17 - Public Sector Management

FY17 - Public Administration35%
- FY17 - Municipal Institution Building25%
- FY17 - State-owned Enterprise Reform and Privatization10%
FY17 - Public Finance Management70%
- FY17 - Domestic Revenue Administration20%
- FY17 - Public Expenditure Management50%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
International Bank for Reconstruction and Development	31.58
Borrower/Recipient	7.90

Total Project Financing (US$ Millions)

Product Line	IBRD/IDA
IBRD Commitment	31.58
IDA Commitment	N/A
IBRD + IDA Commitment	31.58

Lending Instrument
Grant Amount	N/A
Total Project Cost**	39.45

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$)
Nov 18, 2022	IBRD-89280	Loan Disb	250,000.00
Oct 15, 2022	IBRD-89280	Int Charges	29,388.37
Oct 15, 2022	IBRD-89280	Int Charges	96,897.61
Jan 13, 2022	IBRD-89280	Loan Disb	70,692.99
Aug 30, 2022	IBRD-89280	Loan Disb	196,695.47
Aug 26, 2022	IBRD-89280	Loan Disb	1,000,000.00
Dec 22, 2021	IBRD-89280	Loan Disb	500,000.00
Jan 4, 2022	IBRD-89280	Loan Disb	1,000,000.00
Apr 22, 2022	IBRD-89280	Loan Disb	556,011.20
May 26, 2023	IBRD-89280	Loan Disb	514,159.80
Jul 31, 2023	IBRD-89280	Loan Disb	180,416.23
Aug 3, 2023	IBRD-89280	Loan Disb	500,000.00
Jun 1, 2023	IBRD-89280	Loan Disb	1,000,000.00
Apr 15, 2023	IBRD-89280	Int Charges	297,014.90
Apr 19, 2023	IBRD-89280	Loan Disb	2,300,000.00
Apr 15, 2023	IBRD-89280	Int Charges	744.50
Apr 15, 2023	IBRD-89280	Int Charges	18,626.70
Apr 15, 2023	IBRD-89280	Int Charges	23,545.18
Feb 15, 2023	IBRD-89280	Loan Disb	548,475.40
Oct 27, 2022	IBRD-89280	Loan Disb	1,000,000.00
Oct 3, 2022	IBRD-89280	Loan Disb	1,700,000.00
Mar 26, 2024	IBRD-89280	Loan Disb	500,000.00
Aug 9, 2024	IBRD-89280	Loan Disb	305,858.12
Sep 4, 2024	IBRD-89280	Loan Disb	250,000.00
Jan 29, 2024	IBRD-89280	Loan Disb	592,681.70
Apr 15, 2024	IBRD-89280	Int Charges	5,937.36
Apr 15, 2024	IBRD-89280	Int Charges	13,226.46
Apr 15, 2024	IBRD-89280	Int Charges	670,464.25
Apr 15, 2024	IBRD-89280	Loan Repay	1,829,860.00
Jul 29, 2024	IBRD-89280	Loan Disb	900,000.00
Dec 12, 2023	IBRD-89280	Loan Disb	500,000.00
Oct 15, 2023	IBRD-89280	Int Charges	495,070.00
Dec 22, 2023	IBRD-89280	Loan Disb	500,000.00
Oct 27, 2023	IBRD-89280	Loan Disb	304,441.56
Oct 15, 2023	IBRD-89280	Int Charges	221.66
Oct 15, 2023	IBRD-89280	Int Charges	11,132.68
Oct 15, 2023	IBRD-89280	Int Charges	18,473.42
Nov 7, 2023	IBRD-89280	Loan Disb	2,400,000.00
Jul 1, 2024	IBRD-89280	Loan Disb	551,487.56
May 29, 2024	IBRD-89280	Loan Disb	700,000.00
Mar 7, 2019	IBRD-89280	Loan Commitment	31,580,000.00
Oct 15, 2020	IBRD-89280	Int Charges	37,269.04
Oct 15, 2020	IBRD-89280	Int Charges	15,430.05
Oct 30, 2020	IBRD-89280	Loan Disb	95,196.52
Apr 24, 2020	IBRD-89280	Loan Disb	32,467.79
Apr 15, 2020	IBRD-89280	Int Charges	39,362.52
Apr 15, 2020	IBRD-89280	Int Charges	1,591.06
Apr 15, 2020	IBRD-89280	Int Charges	31.99
Apr 15, 2020	IBRD-89280	Int Charges	358.57
May 22, 2020	IBRD-89280	Loan Disb	2,000,000.00
Oct 15, 2019	IBRD-89280	Loan Disb	15,733.65
Feb 10, 2020	IBRD-89280	Loan Disb	17,927.17
Aug 20, 2019	IBRD-89280	Fee Charges	78,950.00
Aug 20, 2019	IBRD-89280	Loan Disb	78,950.00
Oct 15, 2019	IBRD-89280	Int Charges	11,215.68
Sep 23, 2019	IBRD-89280	Loan Disb	25,667.55
Apr 15, 2022	IBRD-89280	Int Charges	31,918.16
Apr 15, 2022	IBRD-89280	Int Charges	20,843.85
Jun 16, 2022	IBRD-89280	Loan Disb	500,000.00
Oct 15, 2021	IBRD-89280	Int Charges	12,207.01
Oct 15, 2021	IBRD-89280	Int Charges	35,569.90
Nov 24, 2021	IBRD-89280	Loan Disb	71,030.55
Oct 21, 2021	IBRD-89280	Loan Disb	500,000.00
Aug 3, 2021	IBRD-89280	Loan Disb	2,200,000.00
Apr 15, 2021	IBRD-89280	Int Charges	36,495.43
Apr 15, 2021	IBRD-89280	Int Charges	8,603.65
May 24, 2021	IBRD-89280	Loan Disb	38,757.29
Feb 2, 2021	IBRD-89280	Loan Disb	27,801.91
Sep 6, 2022	IBRD-89280	Loan Disb	750,000.00

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Monitoring and Evaluation	Satisfactory	2025-01-24
Overall Implementation Progress (IP)	Moderately Satisfactory	2025-01-24
Progress towards achievement of PDO	Satisfactory	2025-01-24
Procurement	Satisfactory	2025-01-24
Project Management	Moderately Satisfactory	2025-01-24
Financial Management	Satisfactory	2025-01-24

COMPLETION RATINGS

No data available.

INDEPENDENT EVALUATION RATINGS

No data available.

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Complete and timely State financial reports made available in public domain	Value	(a) Stand- alone applications for treasury and bud	IFMIS implemented. Accounts are submitted online t	FD has provided to the public online access to bud
	Date	September 3, 2018	January 24, 2024	March 31, 2024
	Comment

Increased property tax collections of participating ULBs over baseline Value 0.00 35.00 30.00
Date March 31, 2019 January 24, 2024 March 31, 2024
Comment
Improved coverage of internal audit for high risk auditees Value 10.00 60.00 60.00
Date March 31, 2019 January 24, 2024 March 31, 2024
Comment

Enhanced transparency of key budget and procurement information	Value	(a) Budget execution reports and procurement contr	Grievance Redressal Mechanism (GRM) established. K
	Date	November 1, 2018	January 24, 2024	March 31, 2024
	Comment

Improved timeliness in preparation and publication of AFS of ULBs Value 0.00 50.00 70.00
Date November 1, 2018 January 24, 2024 June 30, 2024
Comment

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

New generation FMIS with enhanced controls and processes implemented	Value	Stand- alone applications for treasury and budgeti	All targets are achieved and end target achieved.	New generation IFMIS implemented
	Date	September 11, 2018	January 24, 2024	March 31, 2024
	Comment

ULBs institutionally strengthened in Financial Management	Value	Manual accounting process followed in the state. S	UMAM cleared by Cabinet and All staff trained.	Staff of all ULBs have been trained in revised UMA
	Date	September 29, 2018	January 24, 2024	June 30, 2024
	Comment

Online HRMIS with integrated service records and payroll implemented	Value	(a) Computerized payroll system with manual interv	All targets achieved and end target achieved.	Pension records, Payroll and employee service reco
	Date	September 11, 2018	January 24, 2024	March 31, 2024
	Comment

Double Entry Accrual based computerised accounting system implemented in ULBs Value 0.00 0.00 70.00
Date October 1, 2018 January 24, 2024 June 30, 2024
Comment
GIS based Property tax system implemented in participating ULBs (cumulative) Value 0.00 0.00 14.00
Date September 26, 2018 January 24, 2024 March 31, 2024
Comment

Improved cash and debt management practices institutionalised	Value	Debt records are maintained manually, Medium Term	Debt Manual approved by Cabinet; software implemen	DSA has been conducted by the FD
	Date	October 1, 2018	January 24, 2024	March 31, 2024
	Comment

ULBs opening balance sheet prepared Value 0.00 0.00 0.00
Date
Comment
House hold survey completed (cumulative) Value 0.00 0.00 0.00
Date
Comment

Improved planning, budgeting, and evaluation framework implemented	Value	(a) Weak alignment in government goals and expendi	Training conducted on outcome budgeting and gender
	Date	October 1, 2018	January 24, 2024	June 30, 2024
	Comment

Double Entry Accrual based computerized accounting system implemented in GMVN	Value	Accounting manual is outdated and accounting is do	Consultant appointed and work started. Accounting	Double Entry Accrual based computerized accounting
	Date	December 31, 2019	January 24, 2024	June 30, 2024
	Comment

ULBs have digitized their manual property tax registers Value 0.00 0.00 14.00
Date
Comment

Improved appraisal and monitoring of high value capital projects	Value	(a) Appraisal guidelines exist but need improvemen	High Value Capital Projects Dashboard and EAP Dash	(a) FD reviews high value projects using High Valu
	Date	November 1, 2018	January 24, 2024	March 31, 2024
	Comment

Capacity building on GIS in UDD	Value	Dedicated GIS cell not formed and GIS trainings no	GIS cell formed. Consultants appointed.	Policy note prepared on alternative property tax m
	Date	October 1, 2018	January 24, 2024	March 31, 2024
	Comment

Audit Directorate strengthened	Value	(a) Audit processes are manual (b) High risk audi	Key audit Manuals approved by Cabinet. The trainin	(a) Quality Assurance conducted based on establish
	Date	October 1, 2018	January 24, 2024	March 31, 2024
	Comment

GMVN Business Plan developed	Value	Strategic Business plan not developed	This indicator is delayed and may be dropped.	Strategic Business plan developed
	Date	November 1, 2018	January 24, 2024	March 31, 2024
	Comment

Online Audit Management System Implemented Value No automated audit management system presently use Not yet Due Compliance module of OAMS rolled out
Date
Comment

Improved coverage of Financial Attest Audit of Local Bodies (Urban and Rural)	Value	(a) Financial Attest (Certification) audit started	Financial Attest Audit manual has been developed a
	Date	November 1, 2018	January 24, 2024	June 30, 2024
	Comment

Number of staff trained in targeted PFM areas Value 900 4462 Total 3000 staff trained in the targeted areas
Date October 1, 2018 January 24, 2024 March 31, 2024
Comment
Number of Female staff trained Value 12 percent of total trainees 12 percent 15 percent of total trainees
Date
Comment
Grievances responded by project level GRM Value 0.00 100.00 75.00
Date November 23, 2018 January 24, 2024 March 31, 2024
Comment

Increased property tax collections of participating ULBs over baseline	Value	0.00	35.00	30.00
	Date	March 31, 2019	January 24, 2024	March 31, 2024
	Comment

Improved coverage of internal audit for high risk auditees	Value	10.00	60.00	60.00
	Date	March 31, 2019	January 24, 2024	March 31, 2024
	Comment

ULBs opening balance sheet prepared	Value	0.00	0.00	0.00
	Date
	Comment

Online Audit Management System Implemented	Value	No automated audit management system presently use	Not yet Due	Compliance module of OAMS rolled out
	Date
	Comment

Number of staff trained in targeted PFM areas	Value	900	4462	Total 3000 staff trained in the targeted areas
	Date	October 1, 2018	January 24, 2024	March 31, 2024
	Comment

Number of Female staff trained	Value	12 percent of total trainees	12 percent	15 percent of total trainees
	Date
	Comment

Uttarakhand Public Financial Management Strengthening Project

Abstract*

Development Objective

Key Details

Project Details

Sectors

Themes

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Project Map

Finances

Financing Plan (US$ Millions)

Total Project Financing (US$ Millions)

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

Detailed Financial Activity as of April 30, 2025

Ratings

IMPLEMENTATION RATINGS

COMPLETION RATINGS

INDEPENDENT EVALUATION RATINGS

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INTERMEDIATE RESULTS INDICATORS