The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Morocco Public Sector Performance (ENNAJAA) Program (P169330) MIDDLE EAST AND NORTH AFRICA | Morocco | Governance Global Practice | Requesting Unit: MNC01 | Responsible Unit: EMNGU IBRD/IDA | Program-for-Results Financing | FY 2022 | Team Leader(s): Abel Paul Basile Bove, Arthur Denis Pascal Foch, Walid Dhouibi Seq No: 2 | ARCHIVED on 22-Sep-2022 | ISR52910 | Created by: Abel Paul Basile Bove on 07-Sep-2022 | Modified by: Abel Paul Basile Bove on 16-Sep-2022 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) The Program Development Objective is to improve performance and transparency of government operations and service delivery Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Implementation Status and Key Decisions The loan agreement was signed on March 23, 2022 and Program was effective on June 6, 2022. Implementation has successfully started. The ENNAJAA program will contribute to accelerate the transformation of the public administration by focusing on three key results areas (RA) to address the regulatory, institutional, and technological challenges that prevent the transition to a performant administration focused on the needs of citizens, characterized by a transparent and efficient administrative action and driven by digital innovation. Results Area 1: Improving the efficiency of public expenditure. ENNAJAA supports the implementation of the performance-based 2015 Organic Budget Law on program-budgeting: two DLRs are achieved, setting new norms of quality for performance programs and program management charters. The creation of the Moroccan Observatory of Public Procurement (OMCP) is underway (decree drafted) as well as the procurement database design, which will strengthen value for money in public procurement. Design of the methodology for climate budget tagging has started at the MEF and will ultimately foster budget allocation to climate-related policy and strengthen accountability on policy commitment. Results Area 2: Improving public revenue management. At the national level, the coordinator of the tax compliance risk management unit has been identified and a dedicated working group is developing the terms of reference of the unit and a multi-year action plan for analyzing and managing tax compliance risks. When it comes to local taxation, the Program aims at addressing institutional and tax policy complexities, mainly a scattered distribution of roles with respect to the management of the local tax system. have launched the implementation of Law No. 07-20 amending and supplementing Law No. 47- 06 on the taxation of local authorities. The first decrees (related to the city of Mohammedia) operationalizing article 6 of law 07-20 devoting the transfer of the management of the entire collection chain to the TGR for the Housing Tax (TH) and Tax on Communal Services (TSC) and the DGI for Professional Tax (TP) have been published. The operationalization of the new TH and TSC management framework will be extended to other municipalities before the end of 2022. The operationalization – planned in 3 stages – of the local revenue mobilization information system GIR-CT is in progress, with a scale up to Tier II in 2022, and a late 2022 pilot for Tier III followed by scale-up in 2023. The e-filling and e-payment payment module for local taxes is currently being tested and could be deployed in 2023. Results Area 3: Improving digital transformation through interoperability and open data. ENNAJAA will support the implementation of the national interoperability agenda, enabling digital and simplified administrative service delivery to citizens, enhancing public data coherence. The Digital Development Agency (ADD) is progressing well on the technical side. The national interoperability platform developed by the ADD is operational and the four priority use cases (social sectors) are integrated into the platform. Meanwhile, the adoption of the legal framework conducive to interoperability, in particular the adoption of bill n° 41-19 on digital administration and its regulatory texts as well as the general interoperability framework decree and the list of prioritized administrative procedures for simplification are planned for 2023, once the consultation of the MTNRA roadmap are achieved. With regards to the Open Data agenda the list of data to be published has been established, the open data steering committee is in the process of being extended to stakeholders, and the definition of norms and standards for open data are on-going. 9/22/2022 Page 1 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P169330 IBRD-93170 Effective USD 450.00 450.00 0.00 99.99 336.38 23% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P169330 IBRD-93170 Effective 15-Dec-2021 23-Mar-2022 06-Jun-2022 31-Dec-2025 31-Dec-2025 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IBRD93170-001 DLI 1.1 - MEF issued a 1.1 Regular EUR 8,582,000.00 Not Achieved 0.00 circular DLI 1.2 - MEF issued a 1.2 Regular EUR 8,582,000.00 Not Achieved 0.00 circular DLI 1.3 - 11 ministries 1.3 Regular EUR 18,881,500.00 Not Achieved 0.00 implemented 2 Q DLI 1.4 - 10 ministries 1.4 Regular EUR 17,164,000.00 Not Achieved 0.00 adopted Manageme DLI 2.1 - MEF issued a 2.1 Regular EUR 8,582,000.00 Not Achieved 0.00 circular DLI 2.2 - Annual 2.2 Regular EUR 34,328,000.00 Not Achieved 0.00 publication DLI 3.1 - publication of 3.1 Regular EUR 4,291,000.00 Not Achieved 0.00 MI's DLI 3.2 - publication of 3.2 Regular EUR 4,291,000.00 Not Achieved 0.00 MI's DLI 3.3 - 2 Regions 3.3 Regular EUR 8,582,000.00 Not Achieved 0.00 adopted T budget DLI 3.4 - 4 Regions 3.4 Regular EUR 17,164,000.00 Not Achieved 0.00 adopted Investment DLI 3.5 - Publication by 3.5 Regular EUR 8,582,000.00 Not Achieved 0.00 FES-MEKNES 4.1 Regular DLI 4.1 - TGR upgraded EUR 17,164,000.00 Not Achieved 0.00 DLI 4.2 - The National 4.2 Regular EUR 13,732,000.00 Not Achieved 0.00 Procurement 9/22/2022 Page 2 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 4.3 - Six statistical 4.3 Regular EUR 5,149,500.00 Not Achieved 0.00 reports DLI 5.1 - MEF adopted 5.1 Regular EUR 8,582,000.00 Not Achieved 0.00 Multi Year DLI 5.2 - National Tax 5.2 Regular EUR 8,582,000.00 Not Achieved 0.00 Compliance DLI 5.3 - National Tax 5.3 Regular EUR 8,582,000.00 Not Achieved 0.00 Compliance DLI 5.4 - Based on Action 5.4 Regular EUR 17,163,000.00 Not Achieved 0.00 TAX compliance DLI 6.1 - Borrower 6.1 Regular EUR 5,149,500.00 Not Achieved 0.00 published Arrete DLI 6.2 - Interfacing GIR- 6.2 Regular EUR 34,328,000.00 Not Achieved 0.00 CT DLI 6.3 - Electronic 6.3 Regular EUR 8,582,000.00 Not Achieved 0.00 declaration DLI 6.4 - New Governance 6.4 Regular EUR 20,598,000.00 Not Achieved 0.00 Framework DLI 7.1 - Government 7.1 Regular EUR 6,866,000.00 Not Achieved 0.00 adopted draft law DLI 7.2 - General 7.2 Regular EUR 4,291,000.00 Not Achieved 0.00 Interoperability DLI 7.3 - National 7.3 Regular EUR 4,291,000.00 Not Achieved 0.00 interoperability DLI 7.4 - Regulatory acts 7.4 Regular EUR 8,582,000.00 Not Achieved 0.00 law DLI 7.5 - List of 7.5 Regular EUR 8,582,000.00 Not Achieved 0.00 Administrative procedu DLI 7.6 - ADD has 7.6 Regular EUR 3,432,000.00 Not Achieved 0.00 integrated DLI 7.7 - Integration if 12 7.7 Regular EUR 3,432,000.00 Not Achieved 0.00 use cases DLI 7.8 - Public 7.8 Regular EUR 4,291,000.00 Not Achieved 0.00 administations users DLI 7.9 - One end users 7.9 Regular EUR 3,334,000.00 Not Achieved 0.00 satisfaction DLI 8.1 - list of potential 8.1 Regular EUR 4,291,000.00 Not Achieved 0.00 intervention DLI 8.2 - COPIL 8.2 Regular EUR 8,582,000.00 Not Achieved 0.00 membership DLI 8.3 - Draft Regulatory 8.3 Regular EUR 8,582,000.00 Not Achieved 0.00 Text DLI 8.4 - National open 8.4 Regular EUR 8,582,000.00 Not Achieved 0.00 data P 8.5 Regular DLI 8.5 - Data inventory EUR 8,582,000.00 Not Achieved 0.00 9/22/2022 Page 3 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 8.6 - 1 Hackathon type 8.6 Regular EUR 4,291,000.00 Not Achieved 0.00 event DLI 8.7 - 245 Quality 8.7 Regular EUR 8,582,000.00 Not Achieved 0.00 updated Program Action Plan Establish and maintain throughout implementation a Strategic Steering Committee, chaired by the Head of Action Description Government and composed of representatives of ministries and institutions participating in implementation, monitoring and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Effective Date, Technical MEF Other In Progress or such other date as agreed by the Bank Ministerial decision note establishing SSC responsible for strategic oversight and policy guidance under the Program, Completion Measurement all under terms and conditions as described in the POM, has been submitted to the Bank. Comments Establish and maintain throughout implementation a Technical Committee chaired by the DAAG DG and composed Action Description of technical representatives of the ministries and institutions participating in implementation, monitoring, and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Effective Date, Technical MEF Other In Progress or such other date as agreed by the Bank Ministerial decision note establishing the TC under terms and conditions as described by the POM has been Completion Measurement submitted to the Bank. Comments Action Description Adopt a Program Operation Manual (POM) (including details on verification protocol for each DLI). Source DLI# Responsibility Timing Timing Value Status No later than 120 days after the Effective Date, Technical MEF Other In Progress or such other date as agreed by the Bank Completion Measurement POM approved by MEF and no-objected by the Bank is distributed to all entities involved in Program Implementation. Comments 9/22/2022 Page 4 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Action Description Development of the training module on environmental and social management including monitoring tools. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank Completion Measurement The training module has been developed and submitted to the Bank. Comments This action depends on the MOP, not yet completed, and the E&S focal point. Action Description Implementation of the developed training sessions on environmental and social management. Source DLI# Responsibility Timing Timing Value Status No later than 180 days Environmental and Social after the Effective Date, MEF Other Not Yet Due Systems or such other date as agreed by the Bank Completion Measurement Trainings have been completed. Comments Action Description Report on environmental and social standards status of pipeline investment projects of the Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MEF Recurrent Semi-Annually Not Yet Due Systems Completion Measurement Report submitted timely with content satisfactory to the Bank. Comments Appointment of environmental and social focal points among relevant stakeholders: MEF (DAAG, DB, TGR, ADI, DGI, DAGG), MI (DGCT, AREP-FM) and MNTRA (ADD, DRA) as well as all relevant stakeholders in the CPER of the Action Description Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social MEF and after the Effective Date, Other Delayed Systems stakeholders or such other date as agreed by the Bank Completion Measurement Focal points are appointed. This action depends on the formal appointment of the PMU, which is on-going and expected soon but not completed Comments yet. 9/22/2022 Page 5 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) E&S technical manual (covering site monitoring tools, responsibilities, methods and frequency of reporting, and Action Description application of the manual) approved by the World Bank. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank Completion Measurement E&S technical manual approved as satisfactory by the World Bank. Comments This action depends on the formal appointment of the E&S focal points. Electronic waste management plan adopted (Protocol for declaring end-of-life equipment, census and record keeping, Action Description storage procedure; transport procedure, disposal procedure, and valuation procedure) and operational. Source DLI# Responsibility Timing Timing Value Status Before the mid-term Environmental and Social ADD Other evaluation of the Not Yet Due Systems Program Completion Measurement Electronic waste management plan satisfactory to the World Bank adopted and operational. Comments Appointment of a dedicated environmental and social focal point for the MEF and assignment to the PMU for the Action Description duration of the Program. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank An environmental and social focal point has been identified and appointed by the MEF according to terms of Completion Measurement reference agreed with the World Bank. This action depends on the formal appointment of the PMU, which is on-going and expected soon but not completed Comments yet. Action Description Assess and Strengthen the existing grievance and mechanism systems. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Within the first year of MEF Other Not Yet Due Systems the Program 9/22/2022 Page 6 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Completion Measurement Assessment report submitted to the Bank including improvement plan. Comments Action Description Strengthened fiduciary reporting submitted within the prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF Recurrent Semi-Annually Not Yet Due Completion Measurement Fiduciary reports are submitted to the Bank within the prescribed timeframe. Comments Ensure fully completed program financial statements are submitted by DTFE and shared with IGF within the Action Description prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF Recurrent Yearly Not Yet Due Completion Measurement Financial statements are presented to the Bank within the prescribed timeframe. Comments Implement fiduciary capacity development program including human resources in procurement and financial Action Description management execution. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems DAAG/DGCT/ADD Other Immediately Not Yet Due Fiduciary capacity development program implemented, particularly at the level of region and the ADD, and remaining Completion Measurement entities participating in the Program where implementation lags. Comments Operationalization of internal audit function within the Fes-Meknes region including development of tools and capacity Action Description development activities. Source DLI# Responsibility Timing Timing Value Status No later than 365 days Fes-Meknes after the Effective Date, Fiduciary Systems Region/AREP/DGCT Other Not Yet Due or such other date as /IGAT agreed by the Bank Completion Measurement Internal audit function within the Fes-Meknes regions operationalized to the satisfaction of the World Bank. Comments 9/22/2022 Page 7 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Develop and operationalize the mechanism, through issue of Instructions/circular to all procuring entities, requiring Action Description the procuring officers to check the eligibility of firms and individuals from the Bank’s list of debarred and temporarily suspended. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF/TGR Due Date 30-Jun-2022 Not Yet Due The MEF has instructed ENNAJAA implementing agencies with procurement to check the eligibility of firms and Completion Measurement individuals from the Bank’s list of debarred and temporarily suspended. Comments Action Description Report compliance to the Bank’s list of debarred and temporarily suspended firms as part of Program Audit Report. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems IGF Recurrent Yearly Not Yet Due IGF assesses the compliance of winning firms within ENNAJAA implementation against the Bank’s list of debarred Completion Measurement and temporarily suspended firms. Comments Develop and implement a capacity-building program aimed at strengthening the financial management, procurement, Action Description and M&E skills of staff in the Fes Meknes region. Source DLI# Responsibility Timing Timing Value Status DAAG/Fes-Meknes Fiduciary Systems Recurrent Continuous Not Yet Due region Completion Measurement Capacity building program under implementation to the satisfaction of the World Bank. Comments Adopting a training curricula and 3-y training action plan on Performance Projects, Regional Budgeting, Gender, Action Description Climate budgeting, Procurement. Source DLI# Responsibility Timing Timing Value Status DLI 1 N olater than 18 months after Effective Technical MEF Other Not Yet Due date or other dates agreed by the Bank Completion Measurement Training action plan and curricula have been submitted to the Bank. Comments 9/22/2022 Page 8 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Action Description Adopting Procurement reforms Action Plan based on MAPS. Source DLI# Responsibility Timing Timing Value Status DLI 4 No later than 180 days Technical MEF Other after MAPS report Not Yet Due completion 3-year action plan to improve procurement system performance based on MAPS report satisfactory to the Bank is Completion Measurement adopted. Comments Action Description Implementation plan for rolling out e-filing and e-payment for local taxes. Source DLI# Responsibility Timing Timing Value Status Technical DLI 6.3 MEF Due Date 30-Dec-2022 In Progress Completion Measurement Implementation plan for e-filing and e-payment for local taxes submitted to the Bank. Comments Action Description Validation of the Open Data Readiness Assessment Report and publication of its synthesis by the ADD. Source DLI# Responsibility Timing Timing Value Status Technical DLI 8 ADD Due Date 30-Jun-2022 In Progress Completion Measurement ODRA report published online by ADD. Comments Action Description Monitor through periodic reports, the effective implementation of the newly approved strategy “2025 ADD NOG.” Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems ADD Recurrent Semi-Annually Not Yet Due Completion Measurement Periodic reports submitted timely and to the satisfaction of the World Bank. Comments Action Description ADD training strategy on open data to civil servants. Source DLI# Responsibility Timing Timing Value Status Technical DLI 8 ADD Due Date 30-Jun-2022 In Progress 9/22/2022 Page 9 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Completion Measurement ADD training strategy on open data submitted to the Bank. Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate Moderate Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Substantial Substantial Substantial Stakeholders Moderate Moderate Moderate Other -- -- -- Overall Moderate Moderate Moderate RiskComments Comments No change in risks Results PDO Indicators by Objectives / Outcomes To improve performance and transparency of government operations and service delivery IN01185508 ►Share of performance indicators for which annual targets have been achieved (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 28-Sep-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Performance indicators include indicators of efficiency, quality of service, and socio-economic indicators. Comments This PDO indicator will track the achievement of annual targets of performance indicators in the in the PPs of pilot ministries. IN01185509 ►Share of gender-related indicators for which targets have been achieved (Percentage, Custom) 9/22/2022 Page 10 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 31-Dec-2020 01-Mar-2022 15-Sep-2022 31-Dec-2025 Performance indicators include indicators of efficiency, quality of service, and socio-economic indicators, Comments including on gender aspects. This PDO indicator will track the achievement of annual targets of performance indicators in the PPs of pilot ministries. IN01185510 ►Increase in revenue from local taxes in the targeted municipalities (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 8.00 Date 31-Dec-2019 01-Mar-2022 15-Sep-2022 31-Dec-2025 Increase in operating resources of the municipalities compared to 2019. Operating resources are revenues from local taxes, and therefore excluding loans and sales of assets as well as transfer revenues (CAS VAT). Comments Targeted municipalities are Casablanca, Fez, Tangier, Marrakech, Salé, Rabat, Meknes, Oujda, Kenitra and Agadir. IN01185586 ►Share of fully digitized public services (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 23.00 23.00 23.00 75.00 Date 28-Sep-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Comments Percentage of public services fully digitized and transactional meets the biennial target IN01185587 ►Increase in targeted additional revenue collected by the DGI (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15.00 Date 28-Sep-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Percentage of increase in additional revenue compared to 2020. Additional revenue is result of DGI tax Comments compliance enforcement efforts, as opposed to “spontaneous” revenue mobilization. Intermediate Results Indicators by Results Areas RA1: Improve the Efficiency of Public Expenditures IN01185588 ►The number of ministries using common priority indicators for their Support Programs in line with the standards outlined the circular Annual summary of Performance Projects published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 11.00 Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 31-May-2024 Targeted ministries are applying the decree on PP indicators with regards to common priority indicators for Comments their Support Programs. 9/22/2022 Page 11 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) IN01185591 ►Annual Climate Sensitive Budget published (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 01-Oct-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Comments Cf DLR 2.3 IN01185594 ►Annual Citizen's Budget published. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 31-Dec-2024 A simplified budget is elaborated to enable easy understanding of annual budget by citizens. The citizen Comments budget is published on the Budget Department website with the annual budget law. IN01185596 ►Number of regions with regional triennial-investment programming and performance program budget. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 4.00 Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 29-May-2024 Targeted regions applies the format set up in the related instruction for triennial investment programming Comments and performance program budgets. Targeted regions will be the regions with Partnership Contract with the State. IN01185597 ►Action Plan for introducing the Open Contracting Data Standards (OCDS) adopted. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 28-Sep-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Comments The TGR adopts an action plan based on the feasibility study to apply OCDS standards. IN01185598 ►Open Contracting Data Standards piloted for the Invitation to Bids stage. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target OCDS pilot evaluation Value OCDS not applied OCDS not applied OCDS not applied report published Date 09-Jun-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Comments The TGR pilots in a department the OCDS standards for bidding notices. IN01185599 ►Civil servants trained on Gender Budgeting and gender-specific indicators. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 9/22/2022 Page 12 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Value 0.00 0.00 0.00 160.00 Date 15-Jun-2021 01-Mar-2022 15-Sep-2022 28-Nov-2025 Civil servants involved in planning and programming process in their ministries have been trained in Gender Comments Budgeting by 2025 by the Center of Excellency in Gender Budgeting. RA2: Improving public revenue management IN01185590 ►Increased data-sharing between DGI and key partners (CNSS, Customs, NARSA, Exchange Office). (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 4.00 Date 01-Oct-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Tax department (DGI) increase data-sharing with key partners to improve consistency of data as well as contribute to service simplification. Targeted key partners are (i) CNSS with regards to professional tax and Comments medical coverage; (ii) customs with regards to VAT reimbursement; (iii) NARSA with regards to vehicles licenses; (iv) Exchange office with regards to remittances. IN01185593 ►Taxpayer satisfaction survey completed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 01-Oct-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 DGI undertake, complete and publish a taxpayers satisfaction survey. The survey will assess the Comments satisfaction of taxpayers with regards to ease of paying taxes, covering a wide diversity of taxpayers categories (informal sectors, individuals, small business, large businesses, etc.) and tax types. RA3. Improving the foundations of digital transformation through interoperability and Open Data IN01185589 ►Number of use cases integrated with the national interoperability platform. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 12.00 Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Use cases are defined as data exchange between public sector entities for the purposes of delivering a Comments service. IN01185592 ►Share of user requests timely responded to through the interactivity module on the national Open Data portal (disaggregated by gender). (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 80.00 Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 80% of user feedback requests are addressed timely through the interactivity module located within the Comments national Open Data portal. Timeliness will be described in the national Open Data portal procedures. IN01185595 9/22/2022 Page 13 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) ►Increase in the number of priority datasets published in an open and reusable format on the national Open Data platform. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 145.00 145.00 145.00 245.00 Date 01-Mar-2021 01-Mar-2022 15-Sep-2022 31-Dec-2025 Increase in the number of safeguarded priority datasets published in an open and reusable format and Comments under the original and irrevocable terms of the ODbL adopted by the GOM on the national Open Data platform. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Strengthening the performance approach introduced by the LOF (Intermediate Outcome, 60,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Limited quality of Limited quality of Limited quality of Enhanced quality of Value performance based performance based performance based performance based programs programs programs programs Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185601 DLI 1.1 The MEF has issued a circular (or equivalent administrative/legal act) establishing the quality standards to be met by the Performance Projects. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Circular has been published but not verified yet. Comments IN01185602 DLI 1.2 The MEF has issued a circular (or equivalent administrative/legal act) establishing a model of Management Charter. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Circular has been published but not verified yet. Comments IN01185603 9/22/2022 Page 14 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 1.3 11 ministries are using performance indicators in line with standards. (Intermediate Outcome, 22,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 0 ministries using 0 ministries using Value None 11 ministries performance indicators performance indicators Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185604 DLI 1.4 10 ministries have adopted a Management Charter. (Intermediate Outcome, 20,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 0 ministries have 0 ministries have adopted 10 ministries with Value 0.00 adopted a Management a Management Charter. management charter Charter. Date -- 01-Mar-2022 15-Sep-2022 -- The MEF has prepared a draft management charter but nothing shared officially. Comments ►DLI 2 Introducing a Climate sensitive Budget (Output, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Climate sensitive Value No climate budgeting No climate budgeting No climate budgeting budget and audit published Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185606 DLI 2.1 The MEF has issued a circular establishing the procedures, the calendar, definitions and scope of application of climate budgeting. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185607 9/22/2022 Page 15 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 2.2 Annual publication of a climate sensitive budget in two (2) given years, in compliance with the circular. (Intermediate Outcome, 40,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 No climate sensitive No climate sensitive Second climate Value No climate sensitive budget budget budget sensitive budget Date -- 01-Mar-2022 15-Sep-2022 -- Comments ►DLI 3 Enhancing the Decentralization agenda by strengthening the budget programming of the regions (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Effective regional No regional multiyear No regional multiyear No regional multiyear Value multiyear budget budget programming budget programming budget programming programming Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185609 DLI 3.1 Publication of an MI’s circular on the operationalization of the classification by program and activities of the regions’ budgets. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185610 DLI 3.2 Publication of the MI’s circular on the regions’ three-year investment programming. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185611 DLI 3.3 Two (2) regions have adopted their triennial budget program in accordance with the circular on budget classification. (Intermediate Outcome, 10,000,000.00, 0%) 9/22/2022 Page 16 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 No region with multiyear No region with multiyear No region with multiyear Two regions with Value budget programs budget programs budget programs multi-year program Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185612 DLI 3.4 Four (4) regions have adopted their three-year investment programming in accordance with the MI circular. (Intermediate Outcome, 20,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 No regions with three Four regions with No regions with three year No regions with three year Value year investment three-year invest investment programs investment programs programs programs Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185613 DLI 3.5 Publication by Fes-Meknes region of its first performance budget execution report including the three-year investment programming. (Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments ►DLI 4 Improving the efficiency of public procurement through data production and analysis (Intermediate Outcome, 42,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Procurement Procurement performance Procurement performance performance data not Procurement data not produced and data not produced and Value produced and OCDS performance report OCDS standards not OCDS standards not standards not published implemented implemented implemented Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185615 9/22/2022 Page 17 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 4.1 The TGR has upgraded the procurement database under terms of reference set forth in the POM to inform the future national procurement observatory. (Output, 20,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- The procurement database has been upgraded an designed but not rolled out yet. Comments IN01185616 DLI 4.2 The national procurement observatory is operational. (Output, 16,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185617 DLI 4.3 Six (6) statistical reports of the national procurement observatory have been published. (Outcome, 6,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Three additional No procurement No procurement No procurement procurement Value performance data performance data performance data performance published published published periodic reports published Date -- 01-Mar-2022 15-Sep-2022 -- Comments ►DLI 5 Improving tax compliance and performance of the tax administration (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Actions proposed by Absence of a multi-year Absence of a multi-year Absence of a multi-year the tax compliance action plan and action plan and Value action plan and centralized risk management centralized risk centralized risk risk management unit unit subject to management unit management unit decision for action 9/22/2022 Page 18 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185619 DLI 5.1 The MEF has adopted a multi-year action plan to improve tax compliance, under terms of reference as set forth in the POM. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- A dedicated team is working on preparing the plan. A first draft will be shared with the Bank by end of October 2022. Comments IN01185620 DLI 5.2 A national tax compliance management and risk analysis unit in the MEF is created and operational. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- The head of the unit has been identified. The team still has to be officially established. Comments IN01185621 DLI 5.3 A tax compliance risk management committee is operational. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Tax Compliance No Tax Compliance Risk No Tax Compliance Risk No Tax Compliance Risk Risk Management Value Management Committee Management Committee Management Committee Committee operational Date -- 01-Mar-2022 15-Sep-2022 -- The committee has not been established yet. Comments IN01185622 DLI 5.4 Based on the actions proposed by the national tax compliance management and risk analysis unit by March 31, 2024, 60% of the actions proposed have been subject to decision for action. (Outcome, 20,000,000.00, 0%) Unit of Measure: Text 9/22/2022 Page 19 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 60% of the actions proposed by the tax No action on tax No action on tax No action on tax compliance risk Value compliance risk identified compliance risk identified compliance risk identified management unit have been subject to decision for action Date -- 01-Mar-2022 15-Sep-2022 -- Comments ►DLI 6 Increasing revenue of municipalities (Outcome, 80,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Local tax e-fill and Absence of an online Absence of an online Absence of an online e-payment effective platform to fill and pay local platform to fill and pay platform to fill and pay and new taxes; new governance local taxes; new local taxes; new Value governance framework for state governance framework governance framework for framework for state managed local taxes not for state managed local state managed local taxes managed local taxes implemented taxes not implemented not implemented implemented Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185624 DLI 6.1 The Borrower’s has published an arrêté implementing article 6 of Law 07-20 on local taxation management. (Output, 6,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Implementing No implementing decree of No implementing decree No implementing decree decree of Law 47-06 Value Law 47-06 revised by Law of Law 47-06 revised by of Law 47-06 revised by revised by Law 07- 07-20 Law 07-20 Law 07-20 20 Date -- 01-Mar-2022 15-Sep-2022 -- First decrees (on the region of Mohammedia) have been adopted, enacting the new management framework for state-managed local taxes (housing tax, corporate tax and tax on municipal services). Comments IN01185625 DLI 6.2 Interfacing functions of the GIR-CT with local systems is implemented in at least 100 large Municipalities enabling these Municipalities to manage the entire local taxation chain of operations. (Intermediate Outcome, 40,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 GIR-CT not interfaced on GIR-CT not interfaced on GIR-CT not interfaced on GIR-CT interfaced Value local taxation local taxation local taxation on local taxation 9/22/2022 Page 20 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Date -- 01-Mar-2022 15-Sep-2022 -- The GIR-CT system is being rolled out gradually and should be fully operational by end of 2023. Comments IN01185626 DLI 6.3 The electronic declaration and payments system for municipal taxes is operational. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Tax e-fill and e- No e-declaration and e- No e-declaration and e- No e-declaration and e- Value payment effective at payment payment payment municipal level Date -- 01-Mar-2022 15-Sep-2022 -- The e-filling and e-payment system is at its final design and testing stage. It will be most likely operational in 2023. Comments IN01185627 DLI 6.4 The new governance framework mandated by article 6 of Law No. 07-20 is operational in 400 Municipalities. (Outcome, 24,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 150 municipalities No municipality apply the No municipality apply the No municipality apply the apply the new Value new governance new governance new governance framework governance framework framework framework Date -- 01-Mar-2022 15-Sep-2022 -- First decrees (on the region of Mohammedia) have been adopted, enacting the new management framework for state-managed local taxes (housing tax, corporate tax and tax on municipal services). Comments ►DLI 7 Improving data exchange and interoperability of information systems (Outcome, 56,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 The interoperability The interoperability The interoperability platform is not operational platform is not platform is not operational and the legal and operational and the legal and the legal and End user Value regulatory framework for and regulatory framework regulatory framework for satisfaction interoperability is not in for interoperability is not interoperability is not in place in place place Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185629 9/22/2022 Page 21 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 7.1 The Government Council has adopted and submitted to Parliament draft Law No. 41-19 on digital administration. (Output, 8,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185630 DLI 7.2 A general interoperability framework consolidating the norms, procedures and technical standards required for users to interface with the national interoperability platform, has been adopted. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- The general interoperability framework has been updated but not verified yet. Comments IN01185631 DLI 7.3 The national interoperability platform is operational. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- The platform is operational but not verified yet. Comments IN01185632 DLI 7.4 The regulatory acts implementing Law No. 41-19 on interoperability have been prepared and submitted to the Secrétariat Général du Gouvernement. (Output, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Implementing No implementing decree on No implementing decree No implementing decree Value decree on interoperability on interoperability on interoperability interoperability Date -- 01-Mar-2022 15-Sep-2022 -- 9/22/2022 Page 22 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Comments IN01185633 DLI 7.5 The list of administrative procedures prioritized for digitalization in conformity with Law No. 55-19 has been validated by the National Commission on Simplification of Administrative Procedures. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185634 DLI 7.6 the ADD has integrated 12 use cases with the national interoperability platform for digitalization of associated services. (Outcome, 4,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 12 use cases Value No interoperability No interoperability No interoperability integrated Date -- 01-Mar-2022 15-Sep-2022 -- 4 use cases have been integrated but no verified yet. Comments IN01185635 DLI 7.7 The integration of the 12 use cases on the interoperability platform has resulted in the simplification of administrative procedures. (Outcome, 4,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 12 use cases led to No use cases led to No use cases led to simplified Value 0.00 simplified administrative simplified administrative administrative procedures procedures procedures Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185636 DLI 7.8 A public administration users satisfaction survey of the platform regarding the national interoperability platform has been completed by the ADD. (Intermediate Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 9/22/2022 Page 23 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185637 DLI 7.9 One (1) end-users satisfaction survey among companies and citizens regarding the digitalization of priority service has been completed by the MTNRA. (Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments ►DLI 8 Improving the proactive disclosure of open government data (Outcome, 60,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Increased demand Value Limited data openness Limited data openness Limited data openness and supply of public data published Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185639 DLI 8.1 List of potential interventions to be implemented for open data is established by the Open Data Steering Committee in consultation with non-government stakeholders. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- The list is ready but not verified yet. Comments IN01185640 DLI 8.2 COPIL extended in line with ODRA; and COPIL has: (i) defined the norms and standards for the processing and publication of (meta)data; and (ii) adopted an M&E plan for the open data initiative. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 9/22/2022 Page 24 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185641 DLI 8.3 The draft regulatory text on proactive disclosure under the Access to Information Law No. 31.13 has been validated by the MNTRA for its submission to the Council of Government. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185642 DLI 8.4 The national open data portal is operational and include an interactive module to facilitate user participation in quality control and rapid feedback. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185643 DLI 8.5 A data inventory (incl. a referencing of data sets available in selected ministries and public entities) has been developed, and priority data sets for processing and publication have been identified. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185644 DLI 8.6 At least one (1) annual hackathon-type event to promote public sector data use has been organized by the ADD. (Intermediate Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: 9/22/2022 Page 25 of 26 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments IN01185645 DLI 8.7 245 quality, updated, saved priority datasets published free of charge with essential metadata in open, reusable format on platform data-gov-ma (or linked to sectoral platform), from baseline of 145. (Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 01-Mar-2022 15-Sep-2022 -- Comments 9/22/2022 Page 26 of 26