The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Mauritania Public Sector Governance Project (P146804) WESTERN AND CENTRAL AFRICA | Mauritania | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2016 | Seq No: 12 | ARCHIVED on 08-Oct-2022 | ISR53037 | Implementing Agencies: Ministry of Economic Affairs and the Promotion of Productive Sectors, Ministry of Economic Affairs and the Promotion of Productive Sectors Key Dates Key Project Dates Bank Approval Date: 28-Mar-2016 Effectiveness Date: 24-Jun-2016 Planned Mid Term Review Date: 04-Jun-2018 Actual Mid-Term Review Date: 03-Nov-2017 Original Closing Date: 15-Feb-2020 Revised Closing Date: 31-Dec-2022 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The Project Development Objective (PDO) is to improve monitoring and transparency of selected government entities and the administration of property and mining taxation. Has the Project Development Objective been changed since Board Approval of the Project Objective? Yes Board Approved Revised Project Development Objective (If project is formally restructured) The revised Project Development Objective (PDO) is to enhance transparency and improve the mobilization, allocation and management of public resources Components Table Name Enhancing Transparency and Efficiency in Public Resource Management:(Cost $10700000.00 M) Strengthening the administration of land registration and mining taxation:(Cost $9000000.00 M) Project Management:(Cost $3550000.00 M) Strengthening national statistical capacity, medium-term programming and annual budget processes:(Cost $3750000.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Moderate Moderate 10/8/2022 Page 1 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Implementation Status and Key Decisions The Project remains on target towards the achievement of its Project Development Objective (PDO) and most of its results indicators and is currently rated “Moderately Satisfactory”. Project disbursement has reached 83 percent, an increase of 21 percent from the last reporting period. Key implementation developments secured to date include: Enhancing Transparency and Efficiency in Public Resource Management The progress achieved mainly concerns activities related to the modernization and upgrading of the working tools of the General Budget Directorate, support to the Court of Accounts, the General State Inspectorate, and the Public Procurement Regulatory Authority. The annual portfolio reports of public enterprises for the years 2015-2020 have been prepared and published on the website of the Directorate of Financial Supervision (www.dtf.mr.gov). However, it was not possible to carry out the activity for the Treasury's information system. After several months of discussions, during the final phase of negotiations, the selected bidder did not sign the contract within a timeframe that would have allowed this activity to be carried out before the end of the Project. Consequently, the IT contract for the Treasury had to be cancelled. At the request of the Government, the unused funds from the Treasury's IT contract have been reallocated to other relevant activities, which have been selected to ensure that they are implemented within a timeframe consistent with the closure date of the Project on December 31, 2022. Strengthening the administration of land registration and mining taxation Achievements under this component include the following: (i) the General Directorate of Taxes (Direction Générale des Impôts – DGI) has started to exploit the results of the tax census of the cities of Nouadhibou and Rosso, financed by the Project. The results obtained have made it possible to expand the taxpayer base with reliable information and will be used for the determination and collection of taxes for 2021 and 2022 in these two Wilayas. The other activities of the DGI are for the most part either completed or in progress, as follows: (ii) the new geological data and map portal is well functional and accessible to the public since 2019; (ii) the modernization of the mining cadaster is effective, and the cadaster has been online since the end of 2019 on the mining portal (https://portals.landfolio.com/Mauritania/fr/); (iii) the Geological and Mining Information System is available in digital form; a room at the Direction Générale des Mines (DGM) is accessible to the public and investors to consult geological mining data; and (iv) financial modelling of mining operations has been adopted by the Directorate General of Taxes. As of 2020, the three large-scale mining companies are all subject to risk-based tax audits. Similarly, in 2019 the 15 main subcontractors of the companies were subject to the same audit principles. Meanwhile, there has been good recent progress in the implementation of pilot land tenure security operations, both in urban and rural areas. However, in order to achieve the expected results, it is recommended to accelerate land registration and issuance of official land certification in all pilot sites in the urban pilot areas and to establish local land commissions to allow for a local validation of surveys and the publication of survey results in the rural pilot areas. Strengthening national statistical capacity, medium-term programming, and annual budget processes As a whole, this component has largely achieved its objective. In particular, the following activities were carried out: (i) rapid survey on COVID-19 (6 waves of data collection including reports); (ii) elaboration of a new National Strategy for the Development of Statistics (NSDS) 2021-2030; (iii) elaboration of the project document of the new population and housing census (RGPH V) and realization of regional monographs; (iv) a methodological document for setting up a system of sub-annual employment surveys; (v) support for the Permanent Survey on Living Conditions of Households in Mauritania (EPCV) 2019; and (vi) training for a diploma in statistics at the Institut Supérieur des Métiers de la Statistique (ISMS). For the other two sub-components aimed at improving medium-term budgeting and access to financial information, the objectives were achieved. The activities in support of the new Delivery Unit (Strategic Priority Implementation Monitoring Unit - SPIMU) have produced highly positive tangible results. The Unit is now fully operational with its own office and supported by the Government. The Unit has begun to engage with several pilot ministries to promote better monitoring of priority objectives and a results-based management culture. Furthermore, the Unit is proactively and practically building its capacity by learning from relevant international experiences. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating 10/8/2022 Page 2 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Political and Governance Substantial Low Low Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and High Moderate Moderate Sustainability Fiduciary Substantial Moderate Moderate Environment and Social Low Low Low Stakeholders Moderate Moderate Moderate Other -- Moderate Moderate Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes The PDO is to enhance transparency & improve the mobilization, allocat.& managmt of public Resources IN01189963 ►Improved public access to fiscal information (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.00 3.00 6.00 6.00 Date 31-Dec-2014 31-Jan-2022 04-Jul-2022 31-Dec-2022 6 elements of fiscal information are already published and this indicator is expected to exceed end target as more documents are published.The information published are the following: 1) Prévisions macroéconomiques, 2) Autres rapports d’audit externe, 3) États préalables à l’établissement du budget, 4) Comments: États financiers audités, incorporant le rapport d’audit externe ou accompagné de ce rapport, 5) Documents relatifs au projet de budget annuel du pouvoir exécutif, 6) Budget adopté IN01189964 ►Transmission of the budget execution bill (Projet de loi de reglement) for the preceding year to the Court of Accounts within the mandated timeframe (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Government has The Government has submitted the budget submitted the budget On or before 31 Value After 31 December N+1 execution bill on time in execution bill on time December November 2019 since 2018 Date 30-Jun-2016 10-Nov-2020 04-Jul-2022 31-Dec-2022 The target has been met. The Government has been able to submit on time the budget execution bill (Projet de loi de règlement) of all years since 2018. Furthermore, the Government has published all the Comments: budget execution bills including of the last 10 years (2009-2018).The 2021 bill is on track of being completed as well on time. IN01189965 10/8/2022 Page 3 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) ►Public disclosure of annual consolidated reports on the financial performance and fiscal risks of public corporations (entreprises publics et etablissements publics) issued by the DTF (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 6.00 6.00 Date 30-Nov-2015 31-Jan-2022 04-Jul-2022 31-Dec-2022 The baseline reports of years 2015, 2016, and 2017 have been published. Additionally, 2018, 2019 and 2020 have been produced and also published bringing the total number to 6. A last report for 2021 is Comments: expected in November 2022, exceeding the end target. IN01189966 ►Alignment between Medium-Term Expenditure Framework estimates and Annual Budget estimates in two selected sectors (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 80% Alignment 80% Alignment 95% difference Value No alignment completed. completed. between previsions Date 20-Apr-2018 30-Jun-2021 04-Jul-2022 31-Dec-2022 This indicator is on track to be met. The medium term expenditures of 2021-2022 for MTEF (Ministry of Equipment an (Ministry of Social Affaires for women and infant) were transmitted to the Bank on March 31, 2021 For the Budgets, the links are as follows: Initial budget law (LFI) 2021 link: https://www.tresor.mr/en/display.php?tb=n6GhrA==&id=ZmQ= LFI 2022 link: https://tresor.mr/en/display.php?tb=n6GhrA==&id=Zms= Comments: The LFI for 2023 will be accessible during the second half of October 2022. At this time, the degree of alignment with generated. IN01189967 ►Urban land parcels with use or ownership rights recorded in a land information system (gender disaggregated) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 35,000.00 56,121.00 56,500.00 75,000.00 Date 20-Apr-2018 31-Jan-2022 04-Jul-2022 31-Dec-2022 Number of properties for which a formal land title (temporary or final) has been issued and is included in a database. The number of land titles is currently 35,392 distributed as follows: 33,921 for men, 1023 for women, 437 for companies and 11 for associations. Concerning the temporary properties, their number is Comments: 56,596 but the information system of the DGDPE does not allow their breakdown by gender. This indicator must reach its final target by project closing. IN01189968 ►Mine companies subjected to tax audits (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/8/2022 Page 4 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Value 61.00 86.00 86.00 80.00 Date 30-Mar-2018 31-Jan-2022 04-Jul-2022 31-Dec-2022 This indicator has exceeded its target. The number of mining companies in the country is 3 (SNIM, TASIAST and MCM). But expanding this indicator, major mining contractors have been added to come up Comments: with a total number of 22 mining companies (3 companies and 19 subcontractors), the number of inspections carried out by the DGI in 2021 amounts to 19. Overall Comments PDO All six development objectives are on track to be met by end of November 2022. Intermediate Results Indicators by Components Improving Transparency and Control in Public Resource Management IN01189969 ►Core Budget and Treasury Accounting Management Information Systems upgraded, integrated and interfaced with other principal financial management information systems (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 31-Jan-2022 04-Jul-2022 31-Dec-2021 This target is half met. It is met for the Budget and not met for the Treasury. However, a master plan for the modernization, integration and overhaul of the budget and accounting chain was drawn up and was Comments: the subject of a validation workshop in February 2019. IN01189973 ►Share of Procurement Committee Leads (Personnes Responsables des Marches publics - PRMPs) certified through procurement certification scheme (Percentage) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 96.00 40.00 Date 30-Nov-2015 31-Jan-2022 04-Jul-2022 30-Dec-2022 All the procurement professional (PRMP) took the test and 26 PRMP out of 27 pass the test, allowing to Comments: outperform this indicator target. IN01189976 ►Performance agreements elaborated, signed between the State and SOEs and monitored. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 2.00 Date 30-Nov-2015 31-Jan-2022 04-Jul-2022 30-Dec-2022 Comments: This indicator is not yet met. The performance contract for 1 SOE (Société des Transports Publics – STP) has been finalized and was validated by the Board of directors. A workshop was organized in March 2019. 10/8/2022 Page 5 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) A second performance contract is expected with the drilling company. Strengthening the Administration of Property Registration and Taxation and Mining Taxation IN01189970 ►Tax census in 3 largest cities (properties and businesses) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Nouakchott , Nouakchott , Nouadhibou Nouadhibou and Value None and Rosso tax census Rosso Rosso tax census have been completed have been completed Date 30-Nov-2015 31-Jan-2022 31-Jan-2022 31-Dec-2020 Census of the cities of NKC, NDB and Rosso carried out. These censuses have contributed to the increase in the number tax bases of SMEs. This number increased between 2016 and 2021 in Nouakchott Comments: from 38,104 to 69,471, in Nouadhibou from 2,719 to 11,206 and in Rosso from 1,180 to 3,949. IN01189974 ►Mining sector tax audits are conducted in accordance with a risk-based annual action plan (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 86.00 86.00 80.00 Date 30-Mar-2018 31-Jan-2022 31-Jan-2022 30-Jun-2022 IN01189977 ►Geological database system accessible to the public on-site and on-line (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Registry and geo-data Value No Oui Oui are on-line Date 30-Nov-2015 15-Nov-2019 15-Nov-2019 30-Jun-2020 The NGO in charge of carrying out the survey on the level of satisfaction of users of budget data submitted its report on July 2, 2021, which gives a result of around 64% of people satisfied. After a Comments: reassessment carried out by the PGSP, this rate was reduced to 56.14%. Project Management IN01189972 ►User satisfaction on availability of publicly accessible budget information (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 43.00 56.41 50.00 Date 30-Apr-2018 31-Jan-2022 04-Jul-2022 30-Jun-2022 10/8/2022 Page 6 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) The NGO in charge of carrying out the survey on the level of satisfaction of users of budget data submitted its report on July 2, 2021, which gives a result of around 58% of people satisfied. After a Comments: reassessment carried out by the PGSP, this rate was reduced to 56.41%. Strengthening national statistical capacity, medium-term programming and annual budget processes IN01189971 ►Qualified statisticians employed by the National Statistics System (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 32.00 32.00 35.00 Date 20-Apr-2018 31-Jan-2022 04-Jul-2022 30-Jun-2022 This indicator is partially met and on track to be met. The number of 32 statisticians employed (15+9+3+2+3) is distributed as follows: The ONS recruited 9 executives,. the BCM recruited 3 statisticians, the Ministry of Health and the National Social Security Fund have hired 2 and 3 hiring Comments: respectively. The end target for this indicator is 35. ANSADE has a fairly large recruitment program. Between 2022 and 2025, it plans to recruit more than 80 statisticians and intends to recruit 12 people from the first batch (June 2022) of graduates from the school of statistics which was financed by the PGSP. IN01189975 ►Delivery Unit Matrix of Policy Priorities (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target A matrix of policy A matrix of policy A matrix of policy A matrix of policy priorities monitored by priorities monitored by priorities monitored by priorities monitored by Value the Delivery Unit is not the Delivery Unit is not the Delivery Unit is the Delivery Unit is yet available. yet available. prepared and agreed. prepared and agreed. Date 29-Apr-2021 31-Jan-2022 04-Jul-2022 02-May-2022 A matrix of political priorities followed by the DU has been prepared and approved. This matrix covers 4 Comments: axes and 114 activities. Performance-Based Conditions Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P146804 IDA-D1030 Effective USD 10.30 10.30 0.00 10.45 0.00 100% P146804 IDA-D3450 Effective USD 14.50 14.50 0.00 10.04 3.53 74% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date 10/8/2022 Page 7 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) P146804 IDA-D1030 Effective 28-Mar-2016 13-Apr-2016 24-Jun-2016 15-Feb-2020 31-Dec-2022 P146804 IDA-D3450 Effective 12-Jul-2018 16-Aug-2018 23-Oct-2018 31-Dec-2022 31-Dec-2022 Cumulative Disbursements Restructuring History Level 2 Approved on 25-May-2021 Related Project(s) P165501-Mauritania Public Sector Governance Project Additional Financing 10/8/2022 Page 8 of 8