Lao PDR Public Financial Management Reform Project

Abstract*

The proposed project is an integral part of the Bank’s overall support to the Ministry of Finance (MoF) on PFM reforms. The project is part of the 3rd PFM Reform Program implemented by the Bank and funded by DFAT Australia (and potentially the EU in the future). This Program is a continuation of the previous PFM Reform Program (P167660, BETF, and P167661, RETF), funded by the European Union (EU), which was supporting the MoF to implement its Public... Show More

Development Objective

The development objective is to improve the legal framework and institutional capacity for public expenditure and revenue management, public procurement and human resources management.

Key Details

Project Details

Project ID
P179016
Status
Active
Team Leader
Elena Georgieva-Andonovska , Viengmala Phomsengsavanh
Borrower 2
Lao People's Democratic Republic

Country
Lao People's Democratic Republic
Disclosure Date
April 5, 2023
Approval Date
(as of board presentation)
June 29, 2023
Effective Date
December 25, 2023

Total Project Cost 1
US$ 3.00 million
Implementing Agency
Ministry of Home Affairs,Ministry of Finance of Lao PDR
Region
East Asia and Pacific
Fiscal Year 3
2023

Commitment Amount
US$ 1.80 million
Environmental Category
N/A
Last Update Date
July 17, 2023
Closing Date
August 31, 2027

Consultant Services required
Yes
Last Stage Reached
BANK APPROVED

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 Policy72%
- FY17 - Public Expenditure Policy44%
- FY17 - Tax policy39%

FY17 - Environment and Natural Resource Management

FY17 - Climate change44%
- FY17 - Mitigation44%

FY17 - Human Development and Gender

FY17 - Gender44%

FY17 - Public Sector Management

FY17 - Public Administration72%
- FY17 - Administrative and Civil Service Reform22%
- FY17 - E-Government, incl. e-services28%
- FY17 - State-owned Enterprise Reform and Privatization44%
FY17 - Public Finance Management89%
- FY17 - Debt Management72%
- FY17 - Domestic Revenue Administration72%
- FY17 - Public Expenditure Management61%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
Trust Funds	1.80

Total Project Financing (US$ Millions)

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

Lending Instrument
Grant Amount	1.80
Total Project Cost**	3.00

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

No data available.

Detailed Financial Activity as of March 31, 2025

No data available.

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Overall Implementation Progress (IP)	Moderately Satisfactory	2025-02-26
Progress towards achievement of PDO	Moderately Satisfactory	2025-02-26

COMPLETION RATINGS

No data available.

INDEPENDENT EVALUATION RATINGS

No data available.

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Strengthened tax legislation (Component 2) Value selected tax legislation needs revisions At least two pieces of revised draft tax legislati
Date May 26, 2023 December 16, 2026
Comment

Strengthened procurement monitoring and public access to procurement information (Component 3)	Value	PPMD does not monitor regularly public procurement	PPMD uses its website to monitor public procuremen
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened medium-term perspective in expenditure budgeting (Component 1)	Value	Templates for medium-term budget plans (MTBP) and	MTBP piloted in at least two budget entities and S
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened civil service legislation (Component 4) Value No Instruction on implementation of PM Decree on C Instruction on implementation of PM Decree on Civi
Date May 26, 2023 August 31, 2027
Comment

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Strengthened risk management Value risk-based audit (RBA) manual prepared Comprehensive risk management framework developed
Date May 26, 2023 August 31, 2027
Comment

Strengthened awareness of tax officials at central and provincial level on different tax-related topics and legislation	Value	tax officials unfamiliar with selected tax-related	at least 50 tax officials at central and provincia
	Date	May 26, 2023	August 31, 2027
	Comment

Improved chart of accounts (CoA) Value seven segments of new chart of accounts (COA) adop detailed coding of all seven segments of the new C
Date May 26, 2023 December 16, 2026
Comment
Strengthened professionalism of civil servants Value Around 2,500 (of which 978 female) civil servants at least additional 500 civil servants at central,
Date May 26, 2023 August 31, 2027
Comment
Beneficiary feedback Value Satisfaction with perceived knowledge from trainin Satisfaction with perceived knowledge from trainin
Date March 6, 2023 August 31, 2027
Comment
Increased awareness of international experiences on selected key PFM topics Value no study tours organized at least 2 study tours on selected key PFM topics
Date May 26, 2023 August 31, 2027
Comment
Strengthened capacity to use revised Chart of accounts (CoA) Value no government staff trained to use revised CoA at least 100 staff trained to use revised CoA, dis
Date May 26, 2023 August 31, 2027
Comment
Strengthened capacity on public procurement Value 480 government officials in charge of public procu at least additional 200 government officials in ch
Date May 26, 2023 August 31, 2027
Comment
Framework agreements piloted Value Framework agreements not being used Framework agreements used in at least two ministri
Date May 26, 2023 August 31, 2027
Comment
Public procurement complaint mechanism operationalized Value Complaint mechanism for resolving complaints relat Complaint mechanism used to resolve at least two c
Date May 26, 2023 August 31, 2027
Comment
Strengthened taxpayer services Value no training for tax officials to use manual on per at least 30 tax officials trained on using the man
Date May 26, 2023 August 31, 2027
Comment
Modernized human resources management Value no conceptual framework and model of HRMIS Conceptual framework and model of HRMIS developed
Date May 26, 2023 August 31, 2027
Comment
Strengthened cash management Value dialogue on treasury single account reforms ongoin Roadmap for treasury single account prepared
Date June 20, 2023 August 31, 2027
Comment

Strengthened tax legislation (Component 2)	Value	selected tax legislation needs revisions	At least two pieces of revised draft tax legislati
	Date	May 26, 2023	December 16, 2026
	Comment

Strengthened civil service legislation (Component 4)	Value	No Instruction on implementation of PM Decree on C	Instruction on implementation of PM Decree on Civi
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened risk management	Value	risk-based audit (RBA) manual prepared	Comprehensive risk management framework developed
	Date	May 26, 2023	August 31, 2027
	Comment

Improved chart of accounts (CoA)	Value	seven segments of new chart of accounts (COA) adop	detailed coding of all seven segments of the new C
	Date	May 26, 2023	December 16, 2026
	Comment

Strengthened professionalism of civil servants	Value	Around 2,500 (of which 978 female) civil servants	at least additional 500 civil servants at central,
	Date	May 26, 2023	August 31, 2027
	Comment

Beneficiary feedback	Value	Satisfaction with perceived knowledge from trainin	Satisfaction with perceived knowledge from trainin
	Date	March 6, 2023	August 31, 2027
	Comment

Increased awareness of international experiences on selected key PFM topics	Value	no study tours organized	at least 2 study tours on selected key PFM topics
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened capacity to use revised Chart of accounts (CoA)	Value	no government staff trained to use revised CoA	at least 100 staff trained to use revised CoA, dis
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened capacity on public procurement	Value	480 government officials in charge of public procu	at least additional 200 government officials in ch
	Date	May 26, 2023	August 31, 2027
	Comment

Framework agreements piloted	Value	Framework agreements not being used	Framework agreements used in at least two ministri
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened cash management	Value	dialogue on treasury single account reforms ongoin	Roadmap for treasury single account prepared
	Date	June 20, 2023	August 31, 2027
	Comment

Public procurement complaint mechanism operationalized	Value	Complaint mechanism for resolving complaints relat	Complaint mechanism used to resolve at least two c
	Date	May 26, 2023	August 31, 2027
	Comment

Strengthened taxpayer services	Value	no training for tax officials to use manual on per	at least 30 tax officials trained on using the man
	Date	May 26, 2023	August 31, 2027
	Comment

Modernized human resources management	Value	no conceptual framework and model of HRMIS	Conceptual framework and model of HRMIS developed
	Date	May 26, 2023	August 31, 2027
	Comment

Lao PDR Public Financial Management Reform 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 March 31, 2025

Detailed Financial Activity as of March 31, 2025

Ratings

IMPLEMENTATION RATINGS

COMPLETION RATINGS

INDEPENDENT EVALUATION RATINGS

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INTERMEDIATE RESULTS INDICATORS