The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Fiscal Governance and Institutions Project (P163540) WESTERN AND CENTRAL AFRICA | Nigeria | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2018 | Seq No: 9 | ARCHIVED on 23-Dec-2022 | ISR54423 | Implementing Agencies: Budget Office of the Federation, Bureau of Public Procurement, Corporate Affairs Commission, Federal Ministry of Finance, Budget and National Planning, National Bureau of Statistics, Office of the Accountant General of the Federation, Office of the Auditor General of the Federation, Office of the Head of the Civil Service of the Federation Key Dates Key Project Dates Bank Approval Date: 27-Jun-2018 Effectiveness Date: 07-May-2019 Planned Mid Term Review Date: 01-Apr-2021 Actual Mid-Term Review Date: 20-Apr-2021 Original Closing Date: 31-Dec-2022 Revised Closing Date: 30-Jun-2023 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) To improve the credibility of public finance and national statistics. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Strengthening Revenue Management:(Cost $28.50 M) Strengthening Controls, Transparency, and Accountability:(Cost $58.50 M) Strengthening Economic and Fiscal Statistics:(Cost $32.00 M) Policy Coordination and Project Management:(Cost $6.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Unsatisfactory Moderately Unsatisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Unsatisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions The Nigeria Fiscal Governance and Institutions Project (FGIP) was approved by the World Bank Board of Executive Directors on June 27, 2018. The financing agreement was signed on February 12, 2019, and effectiveness achieved May 7, 2019. All implementing agencies have project implementing units and designated accounts are in place. Following an extended Mid-Term Review (MTR), the project was restructured with Bank approval on March 22, 2022. The amended Financing Agreement was countersigned by the Honorable Minister of Finance, Budget and National Planning (HMFBNP) on May 6, 2022. Highlights of the status of implementation are as follows: Component 1- Strengthening Revenue Management:  Revenue Assurance Audits – The Office of the Auditor General of the Federation (OAuGF) renewed commitment to the project including the plan to complete revenue assurance and IT audits for the Federal Inland Revenue Service and Nigeria Customs Service for 2019- 12/23/2022 Page 1 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) 2021 PBCs 1.3 – 1.7 by May 1, 2023. PBCs 1.1 and 1.2 (2017 and 2018 revenue assurance audits completed) are in the final stages of verification following the submission of additional documentation by OAuGF.  Revenue Analysis and Forecasting – Two PBCs have been achieved by Budget Office of the Federation (BOF) and authorization to withdraw issued: PBC 2.1 (tax expenditure analysis completed, US$1 million); PBC 2.2 (system for State Owned Enterprises (SOEs) and parastatals budget monitoring and financial performance management is completed and functioning, US$1 million). The procurement of two firms to provide technical assistance to Technical Services Department (TSD) for the achievement of PBCs 2.3 (cost-benefit analysis of tariff incentives), 2.4 (Tax Codification and Simplification Bill), and 2.5 (review of customs tariffs and impact analysis of harmonization of exemptions and the Continental Free Trade Agreement) are yet to be completed. The task team is following up closely with the PCU for the completion of these procurements. Component 2: Strengthening Controls, Transparency and Accountability in the use of Public Funds  Budget Management and Reporting – The roll out of the Government Integrated Financial Management Information (GIFMIS) module on bottom up-cash planning is being implemented with delay by the Office of the Accountant General of the Federation (OAGF). The policy for the Bottom Up-Cash Planning was signed by the President on, August 24, 2022, as such PBC 3.2 has been achieved and ready for verification. Achievement of PBCs 3.1 and 3.5 (OAGF, bottom-up cash management policy and Implementation of commitment controls and cash management GIFMIS module covering 50 % of MDAs) depend on securing in-house expertise to support the roll out of the policies. The task team had extensive discussion with the AGF and the team on possible ways to bridge these capacity gaps. The task team identified some consultants that can provide immediate support to the agency to ensure timely completion of the rollout and implementation. The task team noted that unless the roll out is operational by January 1, 2023, it may not be feasible to complete the implementation before the project closes as implementation is expected to be at least for a period of three months prior to verification. While it is expected that the Finance Act 2023 will address any possible legal constraints to implementation of bottom-up cash planning, OAGF is confident that a roll out will be successful given the TA being provided by the consultants. PBC 3.3 (submission of FY21 general purpose financial statements for audit by June 30, 2022, US$5 million) has been not achieved.  Strengthening Public Investment Management (PIM) -- The PIM guidelines were included as an annex to the 2022 Budget Call Circular issued in August 2021, directing MDAs to prioritize ongoing capital projects over new activities and to ensure they were in line with Government priorities as expressed in the Medium-Term National Development Plan 2021-2025. Adoption by the BOF of PIM guidelines was verified directly by the World Bank as partially achieved, and authorization to withdraw US$2 million (of the US$3 million allocated to this PBC) was issued on March 15, 2022. Full achievement of the PBC is possible if the revised PIM guidelines annexed to the 2023 Budget Call Circular include more details on appraisal methodology and selection approaches. Achievement of PBCs 4.2, 4.3 and 4.4 (BOF, PIM guidelines implemented; national budget portal; capital project monitoring) is in progress and will require attention by BOF to ensure these meet the verification protocol. PBC 4.4(a) deployment of GIFMIS capital/project module in 10 MDAs is awaiting verification by IVA.  Transparency and Efficiency in Public Procurement: Bureau of Public Procurement (BPP) achieved PBC 5.1 (e-GP contract signing), however, the remaining PBCs (5.2 – 5.4) related to roll out of e- procurement to 10 MDAs have been delayed due to extended User Acceptance Testing (UAT) and are at risk of not being achieved and verified by the project closing date of June 30, 2023. The deployment of the system to MDAs was planned to start in October 2022, subject to completion of UAT in September 2022. Unless the roll out is operational as of January 30, 2022, this will not be completed before the project closes as implementation is expected to be at least for a period of three months prior to verification.  Improving Controls and Efficiency in Payroll Expenditures – Office of the Head of Civil Service of the Federation (OHCSF) has opened the Human Resources (HR) Management module in the Integrated Payroll and Personnel Information System (IPPIS) for the use by 12 core MDAs toward the achievement of PBC 6.1, which is expected to be ready for verification in mid-January 2023. OHCSF is undertaking workshops and training to support roll out of IPPIS HR Module to 11 additional MDAs (PBC 6.2) in December 2022 and plans preparation activities for the roll out to the final group of 11 MDAs (PBC 6.3) in February 2023.  Beneficial Ownership Register – The Corporate Affairs Commission (CAC) has signed the contract with the vendor that will design, supply, install and maintain an Electronic Register of Beneficial Owners of Corporate Entities. The vendor is currently implementing the Beneficial Ownership Register and is expected to be completed by March 2023. Component 3: Strengthening Economic and Fiscal Statistics  Improving Economic Statistics -- Nigeria Bureau of Statistics (NBS) completed the Business Sample Census, achieving PBC 7.1 (US$10 million) and Field Work for the Agriculture Census Listing, achieving PBC 7.3 (US$6 million). Agriculture Sample Census (PBC 7.4, US$2 million) is expected to be completed in January 2023. In collaboration with the WB, preparation for the 1st and 2nd rounds of the Labor Force Survey (LFS), National Agricultural Sample Census (NASC), Nigeria Living Standards Survey (NLSS) have commenced, and the field works have significantly progressed. These surveys will not be done by project closing date due to seasonal issues. The Steering Committee meeting on December 7, 2022 re-confirmed the need to find a solution for continued support to NBS to complete these surveys.  Reconciliation, Validation, Archiving and Dissemination of Official Statistics – The National Longitudinal Panel Survey on economic data was generated through household survey data collection activities by the NBS and was released in April 2022. The two datasets were collected from each round of NLPS and NBS is currently collecting another round. The Business Census will be released by the NBS before the project closing date of June 30, 2023. Component 4: Policy Coordination and Project Management  Strengthening coordination, monitoring, and oversight for policy implementation by Federal Ministry of Finance. Four procurement packages are currently under implementation: (i) Strategic Plan for the Ministry of Finance Training Institute; (ii) Development of a Framework for a Modernized Integrated Public Financial Management Information System; (iii) Organizational Development and Strategic Plan for Ministry of Finance Incorporated; (iv) Audit of Public Private Partnership Concession Contracts. 12/23/2022 Page 2 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540)  Operating costs for implementation: The Project Coordination Unit (PCU) added two procurement specialists who were redeployed from BPP and FMFBNP in order to expedite procurements. The IVA procurement was completed at the end of November 2022. Collation of operating cost forecast from September 2022 until project closing continues with delays. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High Substantial Substantial Macroeconomic High High High Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and High Substantial Substantial Sustainability Fiduciary High Substantial Substantial Environment and Social Low Low Low Stakeholders High Substantial Substantial Other -- -- -- Overall High Substantial Substantial Results PDO Indicators by Objectives / Outcomes Strengthened oversight of the revenue of the Federation IN01232444 ►Non-oil revenue outturn (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 70.00 101.54 101.54 85.00 Date 04-May-2018 30-Jun-2022 30-Jun-2022 30-Jun-2023 Data for the current value is based on unaudited numbers for the FY2021. Non-oil FAAC revenue outturn: N2.591 trillion budgeted against N 2.631 trillion actual (Federation Account Comments: data, OAGF). Improved execution of the federal expenditure 12/23/2022 Page 3 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) IN01232445 ►Capital expenditure execution rate (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 43.00 126.90 126.90 65.00 Date 04-May-2018 30-Jun-2022 30-Jun-2022 30-Jun-2023 Actual current value is based on unaudited numbers for FY2021. Capital Expenditure Releases incurred in FY (OAGF releases): N3.079 trillion budgeted against N3.907 Comments: trillion actual (FGN CRF Fiscal Account data, OAGF). Enhanced quality of fiscal and economic statistics IN01232491 ►Publication of reconcilied fiscal and economic datasets (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 4.00 6.00 Date 04-May-2018 29-Apr-2022 29-Apr-2022 30-Jun-2023 As at June 2022, NBS has generated 2 additional economic data sets on National longitudinal panel survey from the household survey data in April 2022. Comments: Intermediate Results Indicators by Components Strengthening Domestic Revenue Management IN01232494 ►Regular internal and external audit reports completed (PBC /DLI 1) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target While separate reports While separate reports are not prepared, the are not prepared, the results of the revenue results of the revenue assurance audit are assurance audit are included in the Audit included in the Audit Report on the general Report on the general Revenue assurance purpose financial purpose financial audit of Main Income statements of the statements of the Generating Agencies No external revenue Federation. The Audit Federation. The Audit (including FIRS and Value audits; occasional report for FY2018 was report for FY2018 was NCS) for 2020 and internal audits issued on March 25, issued on March 25, 2021 completed; IT 2021 and the Audit 2021 and the Audit audit of ITAS and Report for FY2019 Report for FY2019 ASYCUDA / NICIS for issued on August 18, issued on August 18, FY 2021 completed 2021. Both include 2021. Both include findings (audit paras) findings (audit paras) from the audit of FIRS from the audit of FIRS and NCS, but contain and NCS, but contain limited coverage of limited coverage of 12/23/2022 Page 4 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) revenue assurance revenue assurance audits. audits. Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 IN01232497 ►Revenue analyses institutionalized at FMFBNP (PBC /DLI 2 ) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target FMFBNP formally Tax expenditure sends the draft Tax analysis for 2019 and Codification and 2020 and financial Simplification Bill performance document (through a management Memo) to the Federal framework for Ministry of Justice to Pending progress on the parastatals and SOEs prepare a Draft Tax PBC, the status remains Occasional and completed. Codification and unchanged whereby inadequate revenue Simplification Bill; Value there is Occasional and analysis; weak revenue Pending progress on Review of customs inadequate revenue models completion of the tariffs from the analysis; weak revenue analysis on domestic perspective of regional models. tax policy and customs trade integration: policy / trade taxation, impact analysis of the occasional and harmonization of inadequate revenue exemptions; impact analysis; weak analysis of the revenue models. Continental Free Trade Agreement completed Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 Strengthening Controls, Transparency and Accountability in the Use of Public Funds IN01232492 ►Enhanced functionality of the financial management information systems (PBC /DLI 3) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Approval of policy for bottom-up cash In the fall of 2022 His planning for roll-out Excellency the across FGN; Migration President signed the of legacy assets and GIFMIS payment controls Policy for the Bottom- inventory items in the GIFMIS payment and cash management Up Cash Planning. GIFMIS application for controls and cash modules being rolled out OAGF office expects Value 85% coverage of management modules on pilot basis. Up to 50% to roll out the cash assets and inventory; not operational coverage of federal management module Implementation of expenditures achieved. starting January 2023. commitment controls Up to 50% coverage of and cash management federal expenditures GIFMIS module achieved. covering 50 % of MDAs Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 IN01232495 ►Enhanced public participation in the budget cycle (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/23/2022 Page 5 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Value 13.00 26.00 26.00 20.00 Date 04-May-2018 30-Jun-2022 30-Jun-2022 30-Jun-2023 Public Participation score based on Open Budget Survey 2021. Comments: IN01232498 ►Strengthened monitoring and evaluation of public investment projects (PBC /DLI 4) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Compliance rate with PIM guidelines in at least two MDAs with largescale capital budgets; deployment PIM guideline as an of a National Budget annex to 2022 Budget Portal to publish Circular were adopted. Government of PIM guidelines lack the Revised PIM Nigeria’s (FGN and at PIM guideline as an appraisal methodology guidelines were least 20 States) Value annex to the budget for all new public annexed to the 2023 approved capital circular is not in place investment projects and Budget Circular. projects (including prioritization approaches supplementary to select projects for budgets, if any); funding through the deployment of GIFMIS budget. capital/project module in 10 MDAs; BOF implements capital project tracking system for 10 MDAs Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 IN01232499 ►MDAs in compliance with improved procurement standards (PBC /DLI 5) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value e‐GP modules are not e-GP contract has been e-GP contract has e‐GP modules rolled developed and used by awarded through Open been awarded through out to pilot MDAs: i) MDAs. Competition to develop Open Competition to registration, ii) and deploy Registration develop and deploy procurement plan & module, Procurement Registration module, advert, iii) catalogue, Plan & Advert Module, Procurement Plan & iv) e-framework Tendering Module, Advert Module, agreement iii) Evaluation & Award Tendering Module, tendering, iv) Module, e-GP Admin Evaluation & Award evaluation & award, v) Module, Reporting Module, e-GP Admin e-GP admin, vi) Module, E-Learning Module, Reporting reporting; vii) e- Module, Contract Module, E-Learning learning, viii) contract Management Module, Module, Contract management, ix) Catalogue Module, e- Management Module, tendering, x) Framework Agreement, Catalogue Module, e- evaluation & award, ix) Procurement Framework catalogue, x) e- Management Information Agreement, framework agreement, System Module, in 10 Procurement xi) procurement pilot MDAs Management management Information System information system Module, in 10 pilot All modules rolled out MDAs. in the pilot MDA and integrated with GIFMIS, Open 12/23/2022 Page 6 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) UAT for e-GP modules Contracting Standards is in progress. and Beneficial Ownership. Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 IN01232500 ►Open Budget Survey score on comprehensiveness of information in appropriation bill (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 11.00 32.00 32.00 20.00 Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2022 Public Participation score based on Open Budget Survey 2021. Comments: IN01232501 ►An electronic Register for Beneficial Ownership Disclosure consistent with OGP requirements is established and functional (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 The contract Design, Development/Customization, Supply, Installation and Maintenance of an Electronic Register of Beneficial Owners of Corporate Entities was signed on November 4, 2022 and in Comments: implementation. IN01232502 ►Improving controls and efficiency in the civil service payroll (PBC 6) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Human Resources (HR) Management module in the Integrated Payroll and Personnel Information Human Resources (HR) Human Resources (HR) System (IPPIS) is Management module in Management module in HR module rolled out activated for 12 core the Integrated Payroll the Integrated Payroll in 34 core MDAs Value federal MDAs since and Personnel and Personnel covering all staff end of September Information System Information System grades 12 and above 2022. (IPPIS) is not activated. (IPPIS) is not activated. Additional 11 MDA were sensitized on the IPPIS HR Module in November 2022. Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 Improving Economic and Fiscal Statistics IN01232493 ►Generated and updated statistical datasets (PBC /DLI 7) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/23/2022 Page 7 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Sample censuses on agriculture and Business sample business completed census and field work and published; 2nd No agriculture and Business sample census for the agriculture round of labor force Value business census completed. census listing survey for completed; completed and field work for the verified. Nigeria Living Standards Survey completed Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 Business sample census and field work for the agriculture census listing completed and verified. NBS has commenced the preparatory activities including field work for the 1st and 2nd rounds of the Labor Force Comments: Survey (LFS), National Agricultural Sample Census (NASC) and Nigeria Living Standards Survey (NLSS) has significantly progressed. IN01232496 ►Gender-disaggregated data on land and business ownership collected and published (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 04-May-2018 30-Jun-2022 12-Dec-2022 30-Jun-2023 Performance-Based Conditions IN01232503 ►PBC 1 Regular internal and external audit reports completed (Text, Output, 7,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 Results of revenue Results of revenue assurance audit included assurance audit included in Audit Report issued for in Audit Report issued for No external revenue audits; FY2017, FY2018 and Value FY2017, FY2018 and -- occasional internal audits FY2019, but they contain FY2019, but they contain limited coverage of limited coverage of revenue assurance revenue assurance audits. audits. Date -- 30-Jun-2022 12-Dec-2022 -- The OAuGF submitted request for verification of the first two Intermediate Results (PBC 1.1 and 1.2) for – 2017 and 2018 revenue assurance audits of the Federal Inland Revenue Service and Nigeria Customs Service on February 3, 2022. These have been verified and formal result of the verification has been shared Comments: with the OAuGF, indicating that PBC 1.1 was partially achieved at 50% and 1.2 at 25% (25%). The task team will continue to engage with OAuGF, other key stakeholders and FMoF to obtain additional information and finalize the report. IN01232504 ►PBC 2 Revenue analyses institutionalized at FMFBNP (Text, Output, 7,500,000.00, 13.33%) 12/23/2022 Page 8 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Baseline Actual (Previous) Actual (Current) June 30, 2023 Analysis of tax Analysis of tax expenditure was expenditure was completed (PBC 2.1). A completed (PBC 2.1). A system for SOEs and system for SOEs and parastatals budget parastatals budget monitoring and financial Occasional and inadequate monitoring and financial performance Value revenue analysis; weak performance management -- management is revenue models is completed and completed and functioning (PBC 2.2). functioning (PBC 2.2). Both PBCs were achieved Both PBCs were by BOF and verified achieved by BOF and directly by the World Bank verified directly by the as achieved. World Bank as achieved. Date -- 16-Mar-2022 16-Mar-2022 -- BOF PBC 2.1 – Analysis of tax expenditure was completed by the BOF and verified directly by the World Bank as achieved. The authorization to withdraw US$1 million was sent on March 16, 2022. BOF PBC 2.2 - A Comments: system for SOEs and parastatals budget monitoring and financial performance management is completed and functioning - was also directly verified by the World Bank as achieved and pending authorization to withdraw US$1 million. IN01232505 ►PBC 3 Enhanced functionality of the financial management information systems (Text, Output, 18,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 Bottom-up Cash Planning Policy has been approved GIFMIS payment controls by the President. GIFMIS GIFMIS payment controls and cash management payment controls and Value and cash management modules have been -- cash management modules not operational approved for roll out modules are being starting Q3 2022. prepared for roll out starting Q1, 2023. Date -- 30-Jun-2022 12-Dec-2022 -- The Honorable Minister of Finance has authorized the pilot implementation of the bottom-up cash planning policy in 30 percent of MDAs (PBC 3.1) to begin as of January 1, 2022, however 2022 releases did not in fact apply the policy due to conflicting requirement of ICPC Act, despite the fact that the GIFMIS module is ready and MDA staff have been sensitized and trained. As advised by the Steering Committee on July 27, 2022, the Comments: Director Overseeing the OAGF wrote to the Honorable Minister of Finance requesting that the Finance Act 2023 clarify the perceived concern that the ICPC Act may constrain implementation of the bottom-up cash planning policy through the Finance Act 2023. In August 2022 the President signed the Policy for the Bottom- Up Cash Planning. OAGF office expects to roll out the cash management module starting January 2023. IN01232506 ►PBC 4 Strengthened monitoring and evaluation of public investment projects (Text, Outcome, 7,000,000.00, 28.57%) Baseline Actual (Previous) Actual (Current) June 30, 2023 12/23/2022 Page 9 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) BOF included PIM guidelines as an annex to the 2022 Budget Call Circular issued in August 2021, directing MDAs to BOF included the revised PIM guideline as an annex prioritize ongoing capital PIM guidelines as an Value to the budget circular is not projects over new ones -- annex to the 2023 Budget in place and to ensure they were Call Circular. in line with Government priorities expressed in the Medium Term National Development Plan 2021-2025 Date -- 16-Mar-2022 12-Dec-2022 -- BOF included PIM guidelines as an annex to the 2022 Budget Call Circular issued in August 2021, directing MDAs to prioritize ongoing capital projects over new ones and to ensure they were in line with Government priorities expressed in the Medium Term National Development Plan 2021-2025. PBC 4.1 – Adoption by the Comments: BOF of PIM guidelines – was verified directly by the World Bank as partially achieved, and authorization to withdraw $2 million (of the $3 million allocated to this PBC) was provided on March 15, 2022. The revised PIM guidelines were annexed to the 2023 Budget Circular. After the verification is completed, it will be confirmed if the revised PIM guidelines qualify for full achievement of PBC 4.1. IN01232507 ►PBC 5 MDAs in compliance with improved procurement standards (Text, Intermediate Outcome, 10,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 e-GP contract was Signing of e-GP contract awarded through open was awarded through competition to develop open competition to and deploy registration develop and deploy module, procurement plan registration module, & advert module, procurement plan & tendering module, advert module, tendering evaluation & award module, evaluation & module, e-GP admin e‐GP modules are not award module, e-GP module, reporting module, Value developed and used by admin module, reporting e-learning module, -- MDAs. module, e-learning contract management module, contract module, catalogue management module, module, e-framework catalogue module, e- agreement, procurement framework agreement, management information procurement system module, in 10 pilot management information MDAs. system module, in 10 pilot MDAs. UAT of e-GP modules is in progress. Date -- 30-Jun-2022 12-Dec-2022 -- Comments: Verification of PBC 5.1 has been completed and confirmed the achievement of the PBC. IN01232508 ►PBC 6 Improving controls and efficiency in the civil service payroll (Text, Intermediate Outcome, 3,000,000.00, 0.00%) 12/23/2022 Page 10 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Baseline Actual (Previous) Actual (Current) June 30, 2023 Human Resources (HR) Management module in the Integrated Payroll and Personnel Information Human Resources (HR) Human Resources (HR) System (IPPIS) was Management module in the Management module in activated for core 12 Integrated Payroll and the Integrated Payroll Value federal MDAs since end of -- Personnel Information and Personnel September 2022. System (IPPIS) is not Information System activated. (IPPIS) is not activated. Sensitization on the use of HR Module for 11 additional federal MDAs was completed. Date -- 30-Jun-2022 12-Dec-2022 -- Human Resources (HR) Management module in the Integrated Payroll and Personnel Information System (IPPIS) was activated for core 12 federal MDAs since end of September 2022 and PBC 6.1 is expected to be Comments: achieved in January 2023 after 3 months use of the module. Sensitization on the use of HR Module for 11 additional federal MDAs was completed, indicating progress towards achievement of PBC 6.2. IN01232509 ►PBC 7 Generated and validated statistical datasets (Text, Output, 23,000,000.00, 43.48%) Baseline Actual (Previous) Actual (Current) June 30, 2023 7.5. 2nd round of labor force survey for completed Business sample census (US$0.5 mln.); 7.6. No agriculture and Business sample census and field work for the Value Field work for the business census completed and verified agriculture census listing Nigeria Living completed and verified. Standards Survey completed (US$4 mln.) Date -- 18-Feb-2022 12-Dec-2022 -- PBC 7.1 – Business Sample Census was completed, the Bank conducted a direct verification and found that it has been fully achieved, verified and disbursed. The Business Sample Census report is yet to be released. PBCs 7.2 and 7.5 – 1st and 2nd rounds of the Labor Force Survey (LFS): Progress has been made on the Comments: LFS survey instrument, sampling and timeline of data collection. PBCs 7.3 – Field work for the agriculture census listing completed – has been completed, verified and disbursed. PBC 7.4 – Agriculture sample census completed - is in progress. PBC 7.6 – Field work for the Nigeria Living Standards Survey (NLSS): The preparatory work for survey instrument and NLSS sampling strategy is also on-going. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P163540 IDA-62880 Effective USD 125.00 125.00 0.00 31.76 83.57 28% 12/23/2022 Page 11 of 12 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P163540 IDA-62880 Effective 27-Jun-2018 12-Feb-2019 07-May-2019 31-Dec-2022 30-Jun-2023 Cumulative Disbursements Restructuring History Level 2 Approved on 26-Mar-2022 Related Project(s) There are no related projects. 12/23/2022 Page 12 of 12