SAR
Bhutan
Maturity
AdoptionFocus
Operationalize the Public Investment Management (PIM) Guidelines 2026 through the FY2026–27 in Ministry of Infrastructure and Transport (MoIT) pilot and prepare for rollout to all central agencies from FY2027–28 and move from policy issuance to practical adoption. Strengthen the capacity in Department of Planning, Budget and Performance (DPBP) in the Ministry of Finance as PIM Secretariat, MoIT and other line ministries implementing the PIM Guidelines. Adoption of PIM Digital Tools such as eCBA, PCN/PAR templates. Prepare the next phase of DPF/DPC policy engagement to deepen climate-risk screening, private-financing/PPP screening, prioritization, and transparency requirements for public capital investment projects.
Summary
The World Bank’s Bhutan PIM engagement has progressed from diagnosis to policy design, regulatory issuance, capacity building, and early implementation support. The 2021 diagnostic and related assessments have formed the basis for The Ministry of Finance issuing the Public Investment Management Guidelines and a Handbook in 28 January 2026, piloted in MoIT during FY2026–27 and applying to all central agencies from FY2027–28. The PIM prior action was linked to the First Growth and Jobs DPF; the next phase should focus on practical quality-at-entry improvements, digital workflow adoption, and institutionalization of eCBA.
Key Country PIM Issues
The 2021 assessment and PEFA 2023 follow-up identified a range of issues which included lack of any formal legal and regulatory framework, shortfall in funding recurrent expenditure, project costing and criteria for selection and prioritization of projects.
Key ASA-TA Engagements (Recent/Ongoing)
Strategic Diagnostic Assessment of the Public Investment Management System in Bhutan (2021), commissioned by MoF with World Bank support. World Bank technical assistance to DPBP/MoF on PIM Guidelines, Handbook and Procedures, templates, scoring frameworks, PIMRC/PIMTC institutional design, and PIM lifecycle procedures. Capacity building on CBA/eCBA in 2025, including July and December training/workshops; follow-up demand for deeper hands-on eCBA practice, local case studies, and train-the-trainer support. Ongoing discussions on digitalization of PIM processes and applied eCBA, including coordination with Digital/AI colleagues and GovTech readiness considerations.
Key Operational Engagements (existing or expected operations)
Bhutan First Growth and Jobs Development Policy Financing (P509816) — PIM prior action linked to issuance/publication of PIM Guidelines. Bhutan Second Growth and Jobs DPF/DPC policy dialogue planned. Potential FMUP/PIIAG support and donor fundraising for FY2027 adoption of ePIM/eCBA, digital workflow, and skills building.
What does success in 2026 mean?
DPBP/PIMTC has a clear annual workplan, templates, decision records, and capacity-building roadmap for the pilot and roll-out. Follow-up training shifts from general CBA exposure to applied sector cases, hands-on eCBA tool use, and train-the-trainer champions, potentially including Royal Institute of Management participants.
What does success in 2027 mean?
PIM Guidelines are rolled out to all central agencies from FY2027–28, with DPBP operating as the national PIM Secretariat and MDAs using standard PCN/PAR/CBA templates.
Resourcing Context
Current resources: World Bank public sector/FPG teams supporting PIM policy, DPF dialogue, and PIM implementation support. Potential resources: FMUP / PIIAG support for PIM digitalization and skills building; coordination with Prosperity and Digital-AI teams. Resource gap: recipient-executed mechanism and/or TF support may be needed to move from pilot/prototype tools and training to sustainable government adoption.
Regional Management/Staff Unit Engagements
Not recorded yet
- Language
- English
- Last updated
- 2026-04-14
Staff detail is restricted
Sign in to see contacts & mailing lists, operational records (assessments, operations, tools applied, events), and the latest internal updates.
Staff sign-in for full detail →