The PDO is to strengthen the fiscal transparency, accountability and sustainability in the participating states.

Strengthening fiscal transparency will help build trust in government, enhance the monitoring of fiscal risks and facilitate accountability in public resource management. Stronger accountability reduces the opportunities for corruption and misuse of public resources, thereby increasing the efficiency of public expenditures. Strengthening fiscal sustainability through increased efficiency in spending, strengthened revenue mobilization and debt sustainability, helps prevent further fiscal crises, and increase the fiscal space for productive spending to support growth and public service delivery. The following outcome indicators covering states participating in the PforR will be used to measure achievement of the PDO:

  • PDO Indicator 1: Open Budget Index score between 2018 and 2021 – average for states participating in the PforR.
  • PDO Indicator 2: States that increased internally generated revenue collection by more than 20 percent annually (in nominal terms).
  • PDO Indicator 3.1: Average citizens access to procurement information in states publishing contract award data online in OCDS format.
  • PDO Indicator 3.2: Average time taken for procurement processes in states that implemented e-procurement in at least 4 MDAs.
  • PDO Indicator 4: States with total debt stock as a share of total revenue for the preceding 12 months being less than 100 percent.