Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) Report Number: ICRR0023428 1. Project Data Project ID Project Name P167726 GZ: Cash for Work Country Practice Area(Lead) West Bank and Gaza Social Protection & Jobs L/C/TF Number(s) Closing Date (Original) Total Project Cost (USD) TF-A8275 31-Oct-2021 16,993,108.00 Bank Approval Date Closing Date (Actual) 10-Aug-2018 30-Jun-2022 IBRD/IDA (USD) Grants (USD) Original Commitment 17,000,000.00 17,000,000.00 Revised Commitment 17,000,000.00 16,993,108.00 Actual 16,993,108.00 16,993,108.00 Prepared by Reviewed by ICR Review Coordinator Group Rosen Asenov Denise A. Vaillancourt Eduardo Fernandez IEGHC (Unit 2) Maldonado 2. Project Objectives and Components DEVOBJ_TBL a. Objectives As stated in the Trust Fund Grant Agreement (TF0A8275, dated August 14, 2018, p. 6) between the International Development Association (acting as Administrator of Trust Fund for Gaza and West Bank) and the NGO Development Center (NDC) (the “Recipient”), the Project Development Objective (PDO) was “…to provide target youth in Gaza with short-term income support and increased access to internet-enabled self- employment opportunities.” The Project Appraisal Document (PAD, p. 1) and the Project Restructuring Paper (p. 1) articulated the same objective. The PDO remained unchanged throughout the life of the project. Page 1 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) b. Were the project objectives/key associated outcome targets revised during implementation? No c. Will a split evaluation be undertaken? No d. Components Component 1: Cash for Work (C4W) (Original allocation: $12.5 million; Actual expenditure: $12.5 million) Component 1 aimed to provide unemployed youth aged 18-34 years with short-term employment opportunities and income support. Under this component, selected local NGOs - mainly specialized in delivering social services - received Cash for Work (C4W) sub-grants to hire youth to help these NGOs implement services that supported economic livelihoods (e.g. enhancements to agricultural and fishing activities) and social services (e.g. health, education, support to disabled and elderly and psychosocial support), with priority given to social services provided to vulnerable groups since these services were under‐provided in Gaza. Beneficiaries were hired in two batches of sub-projects during one year – each lasting six months - based on a competitive and transparent process and targeting criteria set by the project. During their 6-month employment, each beneficiary received a stipend equivalent to $380 per month. This amount was considered appropriate as it was below the minimum wage ($390) to discourage candidates who were already working or able to find a job easily, while providing a meaningful safety net. To spread the benefits of C4W, support was provided across Gaza and across households. Only one qualifying youth per beneficiary household could benefit from C4W, of which half were to be female. Component 2: Internet-enabled self-employment (e-work) (Original allocation: $3 million; Actual expenditure: $3 million) Component 2 aimed to increase access of target youth in Gaza to internet-enabled self-employment (e- work) opportunities by offering e-work sub-grants to selected service providers to help a total of 750 unemployed youth aged 18-34 years (half of which female) become online freelancers. To this end, the project provided them with an e-work support package (skills training and on-the-job support). Depending on the market needs and the comparative advantage of the organizations, the type of e-work to be supported by the project included complex tasks (e.g., software development, graphic design, media production, content development, website design, animations, e-marketing, translation) and simpler tasks (e.g., labeling photos or videos, describing products, transcribing scanned documents, data gathering, answering calls). The expected cost of each support package was up to $4,000 per beneficiary and included: (1) up to two months of freelancing skills training, which could include technical skills training; (2) six months of on-the-job support that included provision of co-working space, equipment as needed, and mentorship/technical support; and (3) transportation allowance provided for e-work beneficiaries during the support period. Additionally, the support package was to include sensitization outreach to families on the importance of women’s work to influence men’s household-related decisions. The organizations and proposals potentially eligible to receive sub-grants for providing e-work support packages were to be evaluated and selected based on criteria set by the Project. The selected providers of e-work packages Page 2 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) would then identify and select youth with adequate skills and interest to join the program - one target youth per beneficiary household. Component 3: Project Management, Monitoring and Evaluation (Original allocation: $1.5 million; Actual expenditure: $1.5 million) This component was expected to help strengthen the capacity of the NGO Development Center (NDC) for project management (PM) and monitoring and evaluation (M&E) through financing of office equipment, consultants’ services, including audit, training, and incremental operating cost. Additionally, noted by the TTL (May 3, 2023), the implementing organizations received substantial project management skills training from the NDC team, which most of them needed, as they had never implemented such projects before. Component 3 was expected to finance the preparation of a Project Operations Manual, guidelines and outreach material for NGOs providing C4W services and not‐for‐profit organizations providing e‐work support, and to assist these organizations in the identification of target youth and the validation of eligibility information (PAD, p. 14). All of these were expected to ultimately improve the quality and effectiveness of the services that the implementing organizations would provide to vulnerable groups in Gaza. e. Comments on Project Cost, Financing, Borrower Contribution, and Dates Cost. The total actual cost of the project was $16,993,108, essentially 100 percent of the original estimate of $17 million. The actual cost of all three project components was the same as originally envisaged. Financing and Borrower Contribution: The project was financed by a grant from the Trust Fund for Gaza and the West Bank to the NGO Development Center (NDC), in the amount of $17 million, of which virtually all was disbursed. No contribution from the Borrower was planned or delivered. Dates. The project was approved on August 14, 2018 and became effective less than two weeks later, on August 27, 2018. However, following effectiveness, project launch and implementation were delayed. The Ministry of Finance and Planning requested the previously agreed on institutional and implementation arrangements to be complemented with an Advisory Committee (AC), aimed at facilitating linkages and coordination between the Palestinian Authority (PA) and the Project’s Implementing Agency (NDC), specifically related to the validation of the selected implementing organizations and end beneficiaries, while ensuring alignment with the general framework of the national plans and policies. Following lengthy consultations involving all concerned stakeholders, the AC was established on February 4, 2019, over five months after project effectiveness. A virtual mid-term review took place during the period October 26 - November 5, 2020. The project was restructured on July 7, 2021, around four months before the original closing date (October 31, 2021), at which time an amount of $15.83 million had been disbursed, or 93 percent of the total actual disbursements ($16.99 million), and progress toward achievement of the PDO and implementation progress were rated Satisfactory. This Level 2 restructuring involved an eight-month extension of the closing date (from October 31, 2021, to June 30, 2022), necessary to offset implementation delays that resulted from: (a) the Covid-19 pandemic that led to the closure of all educational institutes in Gaza (in March, 2020), affecting the delivery of most C4W sub-projects; (b) conflict escalations in Gaza (in May 2021); and (c) initial delays in rolling out the AC. The change in the grant closing date allowed the completion of pending activities so as to ensure the achievement of the PDO and the full disbursement of Page 3 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) the Project’s outstanding balance of $1.17 million. It did not affect the PDO or Theory of Change of the Project. 3. Relevance of Objectives Rationale The PDO is highly relevant to current country conditions. Gaza’s economy has been suffering for decades due to violence and political instability. As a result of the uncertainty, ongoing conflict with Israel, mobility restrictions imposed by the blockade, and structural deficiencies, private sector job opportunities in Gaza have been extremely limited, making the Gazan population heavily dependent on support provided by the public sector and international donors such as The United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA), a major provider of relief and jobs in Gaza and, as such, an important driver of growth. However, jobs and social services provision in Gaza have been negatively impacted by budget cuts in the public sector and declining donor aid since 2014. In 2017, over half (53%) of the Gazan population was poor while unemployment and inactivity were the highest among youth (41%) and women (60%). In 2018, unemployment in Gaza reached 50 percent, one of the highest rates in the world. This Project is highly relevant to current country conditions as it contributed to filling the gap in social services provision and supporting medium-term development goals by addressing the high unemployment among Gazan youth, emphasizing the support of young women, of which 88 percent were unemployed. The project’s focus on young women included: (i) a concentration on C4W in social services and e‐work, which are more likely to ensure women’s participation; and (ii) the requirement that at least 50 percent of the Project beneficiaries be women (PAD, pp. 6-9). The relevance of the project was further strengthened by the Covid-19 pandemic and the conflict escalation in Gaza in May 2021, which exacerbated the already existing labor market and welfare challenges in Gaza (ICR, p. 12). The Project is also relevant to the Bank’s previous sector engagement. Since 2010, the World Bank Group has been supporting the Palestinian Authorities’ (PA) efforts to reduce poverty and improve social safety nets. With support from the World Bank Group and the European Union for its development and implementation, the Cash Transfer Program (CTP) plays a critical role in addressing and preventing poverty and vulnerability, sustaining income and fostering economic inclusion, especially among women and marginalized groups, and serves as the main social assistance instrument to fight poverty due to its proven effectiveness and quick scalability. The CTP serves as a well-targeted social assistance instrument, which has enabled the PA to consolidate, harmonize and further develop social assistance that was mostly provided through a complex web of organizations run by the PA (including at least three ministries), non‐governmental organizations and other external agencies. The project complemented other Bank operations supporting private sector growth and job creation in the West Bank and Gaza, including: the Innovative Private Sector Development Project, which aims to support the creation of an outsourcing Hub in Gaza (among other things); and the Finance for Jobs Project, which is piloting a development impact bond to attract private investment to upgrade the skills of the workforce (PAD, pp. 8-10). The PDO is well aligned with the current development priorities of the Government. With its aim to address challenges faced by Gaza’s vulnerable population (youth, especially young women), through the provision of social services and its contribution to human capital development and job creation, the Project is well aligned with several of the Government’s priorities set out in a number of policy frameworks, including the National Policy Agenda 2017–2022, and its accompanying National Development Plan 2021– Page 4 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) 2023, the National Employment Strategy, as well as the Social Development Strategy 2017–2022 of the Ministry of Social Development (MOSD). More specifically, the Palestinian National Policy Agenda for 2017- 22 focuses on investing in human capital (“Putting Citizens First”) and private sector development as the key to job creation and economic growth. The Social Development Sector Strategy prioritizes employment in general, youth employment, entrepreneurship, improving the quality of education and its responsiveness to labor market needs, as well as the delivery of cash transfers and social services to the poorest and most vulnerable – mainly through NGOs – to reduce social vulnerabilities and improve access to economic opportunities. The Project is also consistent with the Palestinian Authority’s commitment to promote youth employment and gender inclusion as defined, respectively, in the Palestinian National Employment Strategy and the 2016 National Action Plan to implement the UN Security Resolution 1325 on Women, Peace and Security (PAD, pp. 8-9). Moreover, the Project is in line with the World Bank Group’s Assistance Strategy for the West Bank and Gaza for FY18‐21, which was in place during most of the Project’s implementation period, and with the subsequent Assistance Strategy FY22-25, issued one year before Project closing. The Project contributed to the first pillar of the Bank’s FY18-21 Strategy: ‘’Setting the conditions for increased private sector investments and job creation’’ helping young people to: (1) increase their employability by providing them with valuable work experience and (2) engage in e-work and start their own business through e-work training and support. The Project’s C4W support provided a temporary safety net to target youth and their families, helped reduce the deficit in much-needed social services, and supported institutions with a strong record in delivering services to poor communities. In so doing, the Project contributed also to the third pillar of the Bank’s FY18-21 Assistance Strategy: “Addressing the needs of the vulnerable and strengthening institutions for improved citizen-centered service delivery”. With respect to the Bank’s Assistance Strategy for the period FY22-25, in place during the last year of project implementation, the Project contributed to: Objective 1.3: Achieve Better Human Development Outcomes, ‘enhancing the capacity of the workforce with particular focus on youth and women for better job opportunities’; Objective 1.4: Strengthen Social Protection Systems to address Multi-Dimensional Poverty: ‘reducing multi- dimensional poverty and safeguarding the poor and the most marginalized’; and Objective 2.1 Stimulate Inclusive Private Sector Development and Diversify Financial Products: ‘support resilience of micro, small and medium enterprises (MSMEs) and employment in the wake of the COVID-19 crisis’. The relevance of the PDO is rated High due to its strong alignment with country conditions, the relevant WBG Assistance Strategies and the Bank’s previous sector engagement, as well as the Government’s development priorities in place at appraisal and throughout project implementation. Rating Relevance TBL Rating High 4. Achievement of Objectives (Efficacy) EFFICACY_TBL OBJECTIVE 1 Objective Page 5 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) Provide target youth in Gaza with short-term income support. Rationale The ICR’s Theory of Change (ToC) (ICR p. 7) articulates four objectives, categorized as “intermediate outcomes” for this emergency operation: 1. Increased access to short-term employment and earnings; 2. Increased access to social services among vulnerable groups, leading to improved health, education and mental health of vulnerable groups; 3. Increased access to e-work opportunities; and 4. Improved project management capacity (including financial management, outreach activities and the tracking of outcomes at the beneficiary level), culminating in NGOs’ improved capacity to provide services to vulnerable communities and target groups. These four objectives are consistent with the PAD’s write-up of what the project intended to achieve by completion and with IEG’s exchange with the TTL of May 3, 2023. The PDO Statement, on the other hand, articulates only two of these four objectives: the first and the third. This assessment of the project’s efficacy is organized around the two objectives formally stated in the PDO. The assessment of the achievement of Objective 1 (to provide target youth in Gaza with short-term income support) includes an assessment of the achievement of the second of the four outcomes in the theory of change (increased access to social services among vulnerable groups), and the fourth (improved project management capacity, culminating in NGO’s improved capacity to provide services to vulnerable communities and target groups), as both are tightly linked to the achievement of the formally stated Objective 1. The project’s ToC shows that these three outcomes would be achieved through the provision of Cash for Work (C4W) sub-grants to selected local NGOs to hire unemployed youth for temporary work, which would expand these NGOs’ implementation of services supporting economic livelihoods and social services, with priority given to social services for vulnerable groups. The ToC is built on the expectation that the hiring by NGOs of target youth to provide services to vulnerable groups would increase vulnerable groups’ access to much-needed social services, and ultimately could lead to enhanced protection of vulnerable groups, provided that targeting and service delivery by sub-projects are well executed. Note: The Project’s theory of change (ICR, p. 7) highlights other expected intermediate outcomes of the C4W sub-projects, such as gained new skills; increased self-value among target youth; enhanced protection of vulnerable groups, including target youth and their families; as well as expected medium-term and long-term outcomes, among which improved employability of target youth; better education, health and long-term jobs outcomes of vulnerable groups; and improved social cohesion at the community level. All these presumed outcomes, however, are beyond the control of the operation and are not part of the PDO and thus not included in the results framework, although some of them were reported in the ICR. Outputs and intermediate results: Hiring, training and payment of youth for delivery of services:  Through implementing NGOs, the project (1) hired unemployed youth aged 18-34 years, each batch hired for a six-month contract, based on a competitive and transparent process and targeting criteria set by the project, (2) provided them with training and on-the-job experience, and (3) paid them a stipend equivalent to $380 per month. Page 6 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726)  All 23 implementing NGOs successfully completed their employment cycles, including 14 education sub-projects, 4 health sub-projects, three psychosocial sub-projects, and two sub-projects for people with disabilities.  100 percent of the claims and grievances were processed and resolved within 30 days, surpassing the target of 60 percent Capacity building of participating NGOs:  The local NGOs engaged in project implementation were provided with necessary human and financial resources to support sub-projects’ implementation and service provision.  The NDC provided implementing local NGOs with guidance and assistance aimed to improve NGOs’ capacity for designing and implementing projects and providing better services to vulnerable groups. The implementing organizations participated in regular and open discussions and exchanged good practices on project management (including implementing donor-funded operations, preparing quality proposals, fiduciary and safeguard aspects, M&E, and replicating and scaling up successful interventions); project design (through the conduct of needs assessments and the consideration of supply and demand); and achieving greater impact by joining efforts with other partners, the local community, and other NGOs providing similar services (ICR, p. 25). Outcomes: The project increased access to short-term employment and earnings, enhanced the skills and experience of beneficiary youth, and boosted their confidence.  A total of 5,052 youth received cash for work (C4W) from the Project, exceeding the target of 4,400. o Of these, a total of 3,535 young women received C4W, exceeding the target of 2,200.  The C4W participants’ earnings allowed them to increase their consumption (housing, nutrition, schooling, and clothing, among others), which also had a positive effect on the local economy. o A total of 30,312 people lived in households where beneficiary youth received C4W from the Project (exceeding the target of 26,400), among which 28,056 members were from CTP households or households on the waiting list for UNRWA's Job Creation Program, more than double the target of 13,200.  As noted in the NDC-ICR, female participants in C4W sub-projects reported feeling a sense of accomplishment that has empowered them to play an active role in their families and communities and improved their awareness of self-worth.  According to the NDC’s midterm report, the majority of the interviewed youth reported that the project helped them increase their self-actualization and outlook on life.  Over 94 percent of the C4W direct beneficiaries were satisfied with the support provided by the Project, exceeding the target of 80 percent, whereas the share of satisfied female beneficiaries was around 96 percent and that of male beneficiaries was about 93 percent. The project also increased access to social (health, education and mental health) services among vulnerable groups.  As the C4W participants worked for NGOs that were serving vulnerable populations, there was an added benefit to the community. A total of 407,784 vulnerable people directly benefited from services Page 7 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) provided through C4W sub-projects, far exceeding the target of 80,000, of which 10,195 disabled people (surpassing the target of 6,000), 263,496 children (far exceeding the target of 20,000), and 94,177 women (far surpassing the target of 20,000).  As reported by the TTL, qualitative data (success stories) and anecdotal evidence from field visits point to improved health and education services for vulnerable groups as a result of the Project. The project’s support to implementing NGOs served to enhance their capacities to design, oversee and provide services to vulnerable communities and target groups.  The C4W support to NGOs enabled them not only to continue providing essential social services but also to improve the outreach and quality of these services. As reported in the TTL written interview (dated May 03, 2023), implementation of C4W by participating NGOs culminated in a strengthening of their capacities and enhanced their service delivery effectiveness, thanks to their: exposure to project implementation expertise and experience, networking opportunities, and enhanced ability to leverage resources and obtain further funding from other donors.  A number of NGOs retained their employees at the end of the six-month support provided by the C4W. As noted in the TTL written interview, during field visits, the task team learned that between 10 to 15 percent of the C4W participants were retained, particularly in the health sector, as the project coincided with the pandemic outbreak. Note: Overachievement of the target for number of vulnerable people benefitting from services provided through C4W sub-projects was due to an emphasis on covering large parts of the school system by sub- projects (ICR, p. 30). Additionally, C4W projects are usually implemented as public works projects in Gaza, in which case the number of public works projects rather than the number of their beneficiaries is reported. As this was the first C4W project in Gaza that counted the number of individuals benefitting from C4W support, there was uncertainty regarding how many vulnerable people would benefit from the social services and hence the conservative target of 80,000 (ICR, p. 13). Even with this scenario of a possible underestimate of vulnerable people benefiting from the social services provided under the C4W sub-projects, the actual number of beneficiaries served was five times the estimate, and would be considered high, even if the original target had been increased by a factor of two, three, or even four. Rating High OBJECTIVE 2 Objective Provide target youth in Gaza with increased access to internet-enabled self-employment (e-work) opportunities. Rationale The theory of change held that increasing access to e-work opportunities by contracting specialized not-for- profit entities to provide target youth with e-work support (skills training and on-the-job support) would help the beneficiaries of e-work support to find freelancing jobs. Page 8 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) Outputs and intermediate results:  The selected three service providers (i.e. the University College of Applied Sciences and Technology, Gaza Gateway, and the Islamic University) completed two cycles of training and coaching as planned and were able to provide a third cycle.  A total of 1,309 youth received e-work support from the project, exceeding the target of 750, of which 715 females, exceeding the target of 375.  Of the direct beneficiaries of e-work, 86.5 percent were satisfied with the support provided by the Project, surpassing the target of 80 percent. Broken down by gender, 87.2 percent of female respondents and 85.5 percent of male respondents reported, respectively, that they were satisfied.  100 percent of all claims and grievances were processed and resolved within 30 days, far exceeding the target of 60 percent. Outcomes  A total of 1,040 e-work support beneficiaries became online freelancers (i.e. have carried out at least one paid freelancing job during the support or 6 months after that), far surpassing the target of 375, of which 574 young women, far exceeding the target of 188.  Companies have been formed between e-work trainees, and some of them have been able to become professional freelancers with clients from across the Middle East.  On average, beneficiaries of e-work training and support received 1.6 additional freelancing contracts per month (each contract on average paid $300), or an additional $480 per month, equivalent to around $6,000 annually, well above the $4,178 average annual income in Gaza in 2017. A survey undertaken by NDC six months after completion of the e-work training and coaching indicated that of the 1,198 surveyed beneficiaries, 913 (76.2%) continued to earn income. Many e-work participants were able to find jobs that required a combination of their diverse educational backgrounds, old and newly acquired through the project skills. For example, previous educators who struggled to find a job were able to use their language and subject matter skills, in combination with the technical training received under the project, to become translators, voice-over specialists, and programming specialists.  Many e-work participants used their income generated through the initial e-work training to raise funds for their advanced training and were also teaching these skills to others within their families and communities as a way to earn income.  The e-work support has had a positive impact in that it created opportunities for young women to work virtually, thus enabling them to engage in meaningful work while reducing cultural barriers to their participation in the workforce.  According to the NDC’s midterm report, the majority of the interviewed youth reported that the project helped them increase their self-actualization and outlook on life.  As noted in the ICR (p. 20), overachievement of the e-work-related targets was a result of the project extension and the cost savings from shifting to online e-work training and support delivery, due to the Covid-19 pandemic, which enabled the completion of all planned activities and the delivery of a third (unplanned) round of support for e-work. Page 9 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) Rating High OVERALL EFF TBL OBJ_TBL OVERALL EFFICACY Rationale Achievement of Objective 1 (provide target youth in Gaza with short-term employment opportunities and income support) exceeded targets and culminated in the reaching of five times the vulnerable populations with social services than the target. Moreover, the project enhanced the experience, capacities and confidences of youth benefiting from this short-term employment, boosted their income, and strengthened NGOs’ capacities and prospects for improved social service delivery. Achievement of Objective 2 (increase access to internet-enabled self-employment [e-work] opportunities for target youth in Gaza) also exceeded targets. Attribution. According to the ICR (pp. 13-14) and the TTL - despite the lack of impact evaluation - it is credible to attribute the achieved outcomes to the Project, as the project beneficiaries were unlikely to have received income, valuable work experience and access to services, outside of the project, given the scarcity of job opportunities and deficit in social services in Gaza. Moreover, the beneficiaries of e-work support would not have been able to obtain the kind of employment, guidance, training and opportunities provided under the project, which were not available elsewhere. While these arguments provide evidence of the Project’s major contribution to the achieved outcomes, they are insufficient for attributing the achieved outcomes entirely to the Project. Project activities were expected to complement services provided by government institutions (PAD p. 9); its C4W component also supported refugees on UNRWA’s waiting list who could no longer be supported (PAD, p. 16), and youth from households included in the EU / WBG- supported Cash Transfer Program were given preferential access to the project’s C4W support, to provide them with valuable work experience and additional safety to their families (PAD, p. 18). The ICR (p. 46) notes that many e-work participants were able to find jobs that required a combination of their diverse educational backgrounds, already established and newly acquired through the project, indicating that this outcome was a result not only of this intervention but also of external factors. All these examples show that there have been other sources of training and assistance available in Gaza that may have benefited at least some of the Project participants and improved their employability, thus contributing to the project outcomes. The extent to which other donors and interventions contributed to project outcomes was, however, not discussed in the ICR. Counterfactual. Given Gaza’s economic decline and reduced aid flows, limited job opportunities, the Covid- 19 pandemic and deficit in social services, among other constraints, in the absence of the Project it is unlikely that the gap in social services provision would have been bridged and that the high poverty and unemployment among youth and women, among other vulnerable groups, would have been reduced, as noted by the task team. Overall Efficacy Rating Page 10 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) High 5. Efficiency Economic Efficiency. While not including ex-ante economic analysis due to difficulties in quantifying some of the Project benefits, the PAD (p. 21) highlighted the Project’s expected positive economic effects at the individual and macro levels. The income expected to be generated through improved skills, temporary employment and more steady employment resulting from participation in the Project would help beneficiaries and their families to stabilize their purchasing power and aggregate demand and thus contribute to the local economy. It was also expected to help decrease social exclusion, crime, and political instability. The Project’s Internet‐enabled self‐employment (e‐work) component, in particular, was expected to have sustainable positive effects on both beneficiaries and Gaza’s economy as the freelancing industry has promising prospects in the Palestinian territories and freelance jobs typically offer higher‐than‐average salaries. The PAD pointed to the availability of supply and demand factors contributing to the freelance industry’s strong potential to create jobs in the Palestinian territories. The PAD’s identification of this potential included: a suitable workforce that is young and educated with widespread basic computer and language skills, and the availability of necessary infrastructure for online freelancing (accessibility to affordable Internet and broadband in certain regions). Moreover, the freelancing industry was assessed as able to offer a wide range of job opportunities, especially for Gaza’s youth and women, who are the most affected by unemployment and under-employment, thanks to its ease of entry, flexibility in the skills required, time arrangements, and ability to overcome movement and access restrictions. An end-of-project cost-benefit analysis confirmed that the Project is likely to have generated substantial benefits and reasonably high rates of return. The ICR’s (pp. 14-15) estimates of the Project’s social rate of return (SRR) are robust to changes in key assumptions, as shown by the sensitivity analysis presented in the ICR’s annex 4 (pp. 37-45). Largely attributable to significantly surpassing project targets and innovative project design features, the Project’s estimated SRR, ranges from 53 percent if counting only the immediate income benefits for the C4W beneficiaries to 63 percent when considering the long-term benefits to C4W and corresponding sub-project beneficiaries. Because the C4W component linked beneficiaries to services rather than higher-cost endeavors, such as infrastructure construction projects, operating costs were low compared to conventional Labor-Intensive Public Works (LIPW) projects, and were further reduced by the NGOs’ lower-than-planned operational costs, which enabled an increase in beneficiary coverage. Out of the $12.5 million allocated to the C4W component, a total of $11.7 million was disbursed to beneficiaries. As a result, even without counting the long-term benefits of the C4W activities, the component achieved a favorable SRR of 26 percent. Additionally, even though the long- term per-beneficiary benefits of the sub-project services to vulnerable populations are modest and expected in the future, just the sheer number of the education and psychological sub-projects beneficiaries alone (230,000) made the difference. The estimated high returns to the e-work component of 75 percent also contributed to the Project’s high return, as shown by the large projected net increase in earnings per sub-project beneficiary. On average, beneficiaries of e-work support received 1.6 additional freelancing contracts per month, whereas each contract paid $300 on average, or an additional $480 per month. This means that the average annual income from freelancing was around $6,000, significantly higher than the $4,178 average annual income reported in the Palestine Inclusive Diagnostic Note, 2017. Implementation Efficiency. Design and implementation also contributed to the efficiency of the project. The Project design featured innovative elements aimed to generate greater positive effects on the beneficiaries and their communities by placing beneficiaries in higher social return activities as compared to traditional LIPW projects through (1) providing services that C4W beneficiaries supported and (2) focusing on activities that Page 11 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) matched beneficiaries’ skills and backgrounds to help them further develop and refine skills relevant to their careers. Project implementation, including follow-up, supervision and support, was both efficient and effective, as reported by partners, participating NGOs, and service providers. According to them, among the key factors contributing to the project’s success were (1) the emphasis on the use of an operational manual with guidance on management, procurement, and other relevant topics and (2) development of a database portal that enabled implementing partners to manage the high number of applicants and select beneficiaries transparently (ICR, p. 15). Additionally, despite the initial delays associated with the creation of the AC, its presence allowed for quicker and more efficient implementation in the later stages of the project (ICR, p. 20). Due to Covid-19-related restrictions, C4W activities were put on pause except the – much-needed - health C4W activities through which the project contributed to increased emergency responsiveness during the pandemic and improved outreach and quality of the services of health organizations by adding new team members to their staff. The delivery of e- work support activities was not affected by the pandemic as they could be shifted online. This also lowered operation costs, allowing for the saved funds to be used for increasing the beneficiary coverage (ICR, p. 14). At the same time, implementation delays in some project activities (caused by delays in the project launch and further delays caused by the pandemic and the 2021 conflict escalation) necessitated the Project’s extension by eight months. With this extension outcome targets were fully achieved, if not surpassed. The project’s implementation efficiency is rated Substantial as implementation delays affected the timeliness of the short-term relief that this emergency operation was aimed to provide to the Gazans most affected by the crisis. Notwithstanding implementation delays, by the extended project end, all pending activities were implemented, the PDO was achieved and related targets surpassed, positive impacts beyond the PDO were reported, the project’s outstanding balance was fully disbursed and actual component costs remained the same as the original estimates. Moreover, the delay in the project launch was due to Government’s request to set up an Advisory Committee to oversee and monitor implementation and results. In the end, the establishment and functioning of this Advisory Committee, was instrumental in ensuring smooth implementation and the project’s success. Based on these notable achievements, high economic efficiency and substantial implementation efficiency, the project’s efficiency is rated High. Efficiency Rating High a. If available, enter the Economic Rate of Return (ERR) and/or Financial Rate of Return (FRR) at appraisal and the re-estimated value at evaluation: Rate Available? Point value (%) *Coverage/Scope (%) 0 Appraisal 0  Not Applicable 0 ICR Estimate 0  Not Applicable * Refers to percent of total project cost for which ERR/FRR was calculated. Page 12 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) 6. Outcome The PDO was highly relevant to (i) the situation in Gaza at the time of appraisal and completion, (ii) the government’s development priorities, and (iii) the Bank’s Assistance Strategies for FY18-21 and FY22-25 for the West Bank and Gaza. Efficacy is also rated as high - achievement of both formally stated objectives exceeded expectations and positive results were reported with regard to the two additional intended objectives in the Project’s Theory of Change (vulnerable populations’ access to social services, and strengthened capacities and experience of hired youth and of implementing NGOs). The Project's overall efficiency was rated high based on high economic efficiency and substantial implementation efficiency. Based on High relevance, High efficacy and High efficiency of the project, the outcome of the project is rated Highly Satisfactory. a. Outcome Rating Highly Satisfactory 7. Risk to Development Outcome As indicated by the TTL, unlike the e-work support, the results of the project’s C4W component were not expected to be sustainable as C4W activities were designed to provide a short-term response to the high unemployment and poverty rates in Gaza. Nevertheless, after the project ended, around 10-15 percent of the hired C4W beneficiaries retained their jobs, while the rest gained valuable work experience, which contributed to their employability. The beneficiaries of e-work support continued to earn income after project completion, and some of them have managed to secure long-term contracts. The survey undertaken by the NDC six months after the e-work training and coaching completion, revealed that of the 1,198 surveyed beneficiaries, 913 (76.2%) continued to earn income. Also, capacity building activities that were implemented under the project helped strengthen public authorities’ and NGOs’ capacity to design, implement and oversee services to vulnerable communities and target groups and thus have contributed to the sustainability of project outcomes. The likelihood that the project outcome will be maintained is further strengthened by the Government’s and the Bank’s commitment to investing in human capital, private sector development and social protection and promoting youth employment and gender inclusion. There are a number of related ongoing and recently approved WBG-funded projects in Gaza that contribute to maintaining and improving the results of this project. These include ongoing projects, such as the follow-on Gaza Emergency Support for Social Services Project, as well as the Emergency Social Protection and Jobs COVID-19 Response Project; Supporting an Education Reform Agenda for Improving Teaching, Assessment and Career Pathways; and recently approved projects, such as the Health System Efficiency and Resilience Project and the Technology for Youth and Jobs Additional Financing. Additionally, the TTL pointed out to IEG that for this project’s contribution to SDG 8 – Decent Work and Economic Growth, the NGO Development Center received the Arab Gulf Programme for Development’s 2022 Prince Talal International Prize for Human Development for projects implemented by national NGOs. The award recognizes and promotes globally the project as an innovative and effective human development intervention and in so doing increases its visibility and the likelihood for sustaining its results, while Page 13 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) recognizing the NDC’s (and the Bank’s) contribution to addressing Gazans’ most pressing needs and helping them achieve their full human development potential. The Project contributed to youth employment and human capital formation and laid a foundation for more resilience and the returns of the Project’s e-work activities could become greater should and when Gaza’s freelancers become more attractive. However, the risk that the Project’s development outcome may not be maintained remains substantial. This is mainly because of Gaza’s fragility and the high dependence of its social protection on donor financing, which could be further reduced given the likelihood of a global recession (ICR, p. 24). 8. Assessment of Bank Performance a. Quality-at-Entry At appraisal, risks and activities for their mitigation were appropriately identified; relevant technical expertise was brought to the design process; and project preparation benefited from a highly collaborative and consultative process that involved the government, the NDC, the NGO community, international organizations and development partners and concerned communities. As reported by the TTL (May 3, 2023), the project design was informed by several rounds of consultations with key stakeholders, including the UNRWA, Palestinian Authority (PA) line ministries, the NGO community and development partners. These consultations were critical in securing the buy-in of all key stakeholders, particularly the PA. The project design was innovative and well aligned with Gaza’s context and the government’s policies, priorities and strategic vision. Its design as an emergency operation was appropriate for providing a quick response to vulnerable Gazans’ most pressing needs, thus contributing to filling the gap in social services provision and increasing the earnings and earnings potential of Gaza’s youth, with a focus on young women, who were most affected by unemployment. The design of the project’s C4W component was informed by evidence from World Bank-supported C4W in other countries and a careful review of the various types of cash for work projects being implemented within Gaza, with a focus on priority areas and gaps, as well as the potential for scalability and greater impact. The design of the e-work component was informed by research in the field of online freelancing, micro work, and digital jobs and an accompanying demand-side study commissioned for Gaza. Implementation arrangements were kept as simple as possible and built on the experience of previously implemented, successful Bank-funded NGO projects. It was envisaged that project implementation would be based on close partnership with government counterparts and development partners aimed to increase the efficiency and effectiveness of resource use through better targeting, management, coordination and administration of the various safety net instruments. The NDC’s responsibility for overseeing project implementation and ensuring compliance with the Bank’s procedures and guidelines was well placed. C4W sub-projects were to be identified and implemented by NGOs in consultation with relevant communities and public institutions, ensuring local relevance. Implementation arrangements, fiduciary compliance, and M&E arrangements took into account institutional capacity. The project examined the evidence and the implementing organizations’ experience in World Bank Group projects to ensure their sufficient capacity and required spot audits of implementing organizations to avoid misappropriation and ineligible expenses. The Results Framework and component designs took into account gender inclusion and supporting vulnerable communities in Gaza. Additionally, collaborating with a partner the Bank had previously worked with that had significant experience and a good track record Page 14 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) (the NDC) considerably reduced the risks of inadequate M&E implementation and lack of fiduciary compliance (ICR, p. 18-23). Implementation arrangements were sound and reflected the right choices and strategies for: selecting experienced NGOs; capacity building; coordination and communication (Advisory Committee consisting of the key partners); and oversight arrangements. The project’s M&E was based on measurable indicators and vision to provide nuances of the project’s successes through extensive midterm evaluation and generate supplemental information (both quantitative and qualitative) through beneficiary surveys and the conduct of an external implementation completion report commissioned by the NDC (NDC-ICR). However, both the inconsistency between the PDO’s two objectives and the ToC’s four objectives, and the lack of indicators in the Results Framework to reflect the capacity building objectives can be seen as shortcomings in the project’s design. Additionally, while this was an emergency operation aimed to provide quick relief and contribute to short- term development goals, the preparation time for this operation turned to be insufficient. Following the quick approval and effectiveness of the grant, the client requested the previously agreed on institutional and implementation arrangements to be complemented with an Advisory Committee. The establishment of the AC delayed the project launch by five months, affecting the timeliness of this emergency project, but in the end contributed to the management, smooth implementation and success of the project. While expected results of capacity-building activities under Component 3 were not included in the PDO or among indicators in the Project’s results framework, achievements resulting from the capacity-building activities were reported throughout the ICR and by the TTL. Based on minor shortcomings in the project’s preparation the quality at entry is rated Satisfactory. Quality-at-Entry Rating Satisfactory b. Quality of supervision As noted in the PAD (p. 19), given that this was an emergency operation in a volatile environment, it was envisaged that the Bank would provide intensive supervision and decentralized assistance to the implementing agencies to ensure proper monitoring and compliance with Bank procurement, financial management and reporting procedures, while coordinating and harmonizing project activities with all development partners engaged in similar interventions in Gaza. The Bank’s supervision focused on ensuring the project’s successful and prompt implementation through working closely with the NDC and the Palestinian Authority and being flexible and responsive to the client’s needs and changes in the environment caused by the Covid-19 pandemic and the conflict escalation in May 2021, which delayed project implementation. For example, the Bank was responsive and flexible regarding the client’s request for complementing the previously agreed on institutional and implementation arrangements with an Advisory Committee (AC) to institutionalize coordination between key stakeholders. Notwithstanding the delayed creation of the AC, its presence allowed for better communication among stakeholders (especially between PA and NDC), leading to quicker and more efficient implementation in the later stages of the project, as shown by the rapid selection of beneficiaries and NGOs and success in obtaining necessary clearances and stronger government buy-in of the design of the project. The Bank was flexible and able to respond to the restrictions imposed by the Covid-19 outbreak and ensuing lockdowns and travel restrictions by identifying alternative delivery modes and continuing to engage proactively with the client through video calls and virtual missions. All this combined with a dedicated team in the field and the Bank’s timely approval of the client’s request to extend the project closing date, enabled implementation of all Page 15 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) pending activities and achievement/surpassing of outcome targets (ICR, pp. 19-24). The inconsistency between the PDO, ToC and choice of indicators in the Results Framework might be interpreted as a supervision shortcoming, as this incoherence persisted throughout the project, despite the project restructuring, which might also suggest an insufficient focus on development objectives. However, the ICR, drawing on project data and surveys, does provide evidence to assess achievement of all four objectives, as laid out in the ToC. Quality of Supervision Rating Satisfactory Overall Bank Performance Rating Satisfactory 9. M&E Design, Implementation, & Utilization a. M&E Design The project’s theory of change (results chain) was based on in-country and international evidence with a clearly stated PDO. The sequence of the results chain was, however, not fully captured (e.g.: [1] improved health and education of vulnerable groups might be better classified as an impact instead of an intermediate outcome, as these improvements were expected to result from the C4W activities’ intermediate outcome ‘’increased access to social services among vulnerable groups’’; and [2] there is a need for better distinction between the NGOs’ capacity strengthening activities’ intermediate outcome ‘’improved provision of social services for vulnerable groups’’ and impact ‘’more effective service provision to vulnerable groups’’). There was also a disconnect between the PDOs (articulating only two objectives) and the ICR’s theory of change, articulating four intended objectives, all categorized as intermediate outcomes and drawn from the description of project activities in the PAD (pp. 12-15) and the PAD’s (p. 20) sustainability section (see the Rationale discussion in Section 4). The selected indicators were generally SMART (specific, measurable, attributable, realistic, and targeted) and all had baselines and achievable targets. At the same time, the results framework lacked indicators and targets for the project’s activities aimed at strengthening the capacity of implementing organizations (Component 3), while the indicator for provision of social services to vulnerable populations should have been categorized as an outcome (as it emanates from the C4W activities). The NDC, was responsible for overall project monitoring and evaluation, including managing data collection, aggregation and periodic reporting on implementation progress and monitoring the Project’s key performance indicators. The NDC - in close collaboration with the NGOs - was responsible for: providing technical and implementation support to the NGOs, carrying out monitoring and evaluation activities, producing a report integrating the results of the monitoring and evaluation of Project activities, carrying out with the Bank a mid‐term review (MTR) of the Project, and preparing an Implementation Completion and Results Report. Page 16 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) b. M&E Implementation Using two NDC internal electronic systems in tandem - the Project Management Information System (PMIS) and the Beneficiary Computerized Database (NDC Online Portal), the NDC carried out data collection, tracked key performance indicators, and reported on project progress. The project M&E data were complemented by beneficiary surveys and M&E data collected by external consultants for the purposes of the NDC ICR and the evaluation of the e-work component from both supply and demand side perspectives. The NDC online portal served both monitoring and implementation purposes, as it was used also for recruitment of beneficiaries. Along with monthly monitoring visits to the NGOs, the NDC program officers continuously monitored the NGO sub-projects and uploaded data to the PMIS that were drawn from standardized reports provided by the NGOs. To ensure consistent and high-quality data: (1) frequent visits were conducted according to checklists and documented in a standard format, (2) the NDC conducted training for NGOs that covered project cycle management, implementation requirements, reporting guidelines, and financial management (FM), and how to use the NDC Online Portal, and (3) the NDC ensured compliance with the Bank’s procurement, FM and reporting procedures. Based on the collected data, the NDC prepared periodic reports at the sub-project level and at the NDC level, including semi-annual reports, quarterly unaudited financial reports, and audits. Reports by the NGO sub-projects included implementation status, achieved outputs, financial progress, procurement updates, milestones, and results, including number of beneficiaries targeted and reached, and challenges encountered. These periodic reports were complemented by a midterm review. Additionally, the Bank carried out implementation support missions twice a year to monitor and report on progress, accordingly (ICR, pp. 20-21). c. M&E Utilization The M&E activities ensured that the Project implementation was on track and in compliance with the Grant Agreement signed with the NDC. No significant issues were found, while minor issues were discussed and resolved during field visits and followed up with additional field visits or phone calls and emails. Project M&E data were widely shared with stakeholders, including the Palestinian Authorities, the Bank and development partners. As reported to IEG by the TTL, during meetings, mission workshops and events, the Bank shared project M&E data with all key stakeholders, including development partners such as UNDP, ILO, KfW, and GIZ. Additionally, the implementing partners (local NGOs, e-work services providers and NDC) regularly disseminated the progress against project outcomes through various workshops, conferences, opening or closing ceremonies. A video on the project (link: https://www.youtube.com/watch?v=7anEa8Ip7A8) was prepared and made available to the wider public and widely disseminated within the Bank. Both NDC and the NGOs showcased the project and its achievements through their interactive websites and social media platforms. Furthermore, the project experience and results helped inform the design of subsequent projects including the Emergency Social Protection and Jobs COVID-19 Project (P174078) and the Gaza Emergency Support for Social Services (P177897). M&E Quality Rating Substantial Page 17 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) 10. Other Issues a. Safeguards Environmental and social. The project was classified as Category C under the Bank’s Safeguard Policy. No environmental or social safeguard policies were triggered as no environmental impacts were anticipated under any of the planned project interventions. Indeed, the project’s interventions were expected to have positive social impacts on individuals and households. The project adjusted its implementation to align with the Covid-19-related public health safety guidelines by temporarily halting its implementation and providing personal protection equipment and support enabling adherence to public health and safety guidelines. In total, there were 17 grievances, 10 from the C4W component and 7 from the e-work component, all of which were resolved in under 30 days (ICR, p. 22). b. Fiduciary Compliance Financial Management (FM). At appraisal the overall fiduciary risk rating was Substantial. This risk was mitigated through the project's fiduciary arrangements, including the flow of funds, accounting and reporting, internal controls and audit, which resulted in Satisfactory FM performance throughout the project. The NDC approved payments following the Project Operations Manual, and the project’s budget was appropriately maintained and updated quarterly in line with the disbursement plan. Regular reviews of the project’s FM arrangements (including midterm evaluation) found that the project kept a sound FM system that generated timely financial information in areas of budgeting, internal control, accounting system, funds flow, external auditing, and financial reporting. The quarterly external audits and spot checks found no irregularities. During the final mission, the overall FM was rated as satisfactory. Required financial reporting, including the quarterly interim financial reports for Q1 2022 and Q2 2022, were submitted on time, with no exceptions or observations, and the final audited financial statement covering January 1, 2022, to June 30, 2022, was submitted on October 31, 2022, and an unqualified/clean final audit opinion was issued. Procurement. The Project’s performance on procurement was rated as Satisfactory throughout implementation. Procurement under the Project was mostly small scale, carried out by the beneficiary NGOs and overseen by NDC following a simplified Procurement Plan prepared for every sub-grant. In June 2022, the final ex post procurement review was carried out for a sample of contracts awarded by the NGOs under the NDC’s oversight. The review concluded that all procurement activities were compliant with the Bank’s Procurement Regulations and the Sub-Procurement Plans prepared by the sub-grantees (NGOs) and cleared by the NDC (ICR, pp. 22-23). c. Unintended impacts (Positive or Negative) None reported. d. Other Page 18 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) Institutional Strengthening. Positive institutional spillovers have resulted from the project’s activities aimed at improving the 26 implementing organizations’ abilities to operate and manage resources. As noted by the TTL, although there was no budget allocated specifically for capacity building of the 26 implementing organizations, the project provided these agencies with an opportunity to network and learn from each other and thus strengthen their capacities. Eventually, they used the improved and newly acquired skills under the project to secure additional funding from other donors; and most of these organizations were also shortlisted for the follow-on project Gaza Emergency Support for Social Services (P177897), which was approved in June 2022. Additionally, other service providers have adopted the coaching platform developed by the University College of Applied Sciences and Technology (one of the e-work service providers) to monitor project activities, contracting and expenditures (ICR, p. 17). The project also helped strengthen the capacity of public authorities that were engaged in the project. For example, the Social Protection and Employment Fund (SPEF) received hands-on capacity building through its active participation with the NDC in proposals’ evaluation, contract management, M&E, supervision of NGOs, procurement and FM, complaint handling, and tracking of beneficiaries. Additionally, the external evaluation funded under the project, which assessed SPEF’s governance structure, human resource policies, and mandate, helped this agency to identify capacity gaps and make necessary adjustments. The resulting improved capacity - combined with the use of a similar project design - enabled the SPEF to implement a similar C4W component in the West Bank Emergency Social Protection Covid-19 Response Project (P174078), delivered in July 2020 (ICR, p. 26). 11. Ratings Reason for Ratings ICR IEG Disagreements/Comment Outcome Highly Satisfactory Highly Satisfactory Bank Performance Satisfactory Satisfactory Quality of M&E Substantial Substantial Quality of ICR --- Substantial 12. Lessons Experience gained under this project generated important lessons on how a project can be designed and prepared to counteract the challenges found in difficult contexts and be resilient to significant shocks while having sustainable development impacts. The ICR (pp. 24-26) reported the following key lessons:  When a project is implemented in a difficult context, having a focus on regular communication and M&E throughout project design and implementation facilitates the identification of bottlenecks and actions to address them in a timely and effective way. For example, by having an integrated platform for M&E and communications, the project was able to track progress at a detailed level and smoothly transition interactions into a virtual space when that became necessary. Page 19 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726)  Implementing efficient systems for communication and M&E can also strengthen institutional capacity. For example, in the case of this project, a clear communication and outreach plan led to the holding of frequent forums with open discussions facilitating the sharing of experiences on implementation bottlenecks and lessons learned, which strengthened the public sector’s and NGOs’ capacities for designing and managing projects. Additional lessons reported in the executive summary of the implementation completion report commissioned by the NDC (ICR, p. 45-46) include the following:  Hiring C4W participants to perform social services work can have multiple benefits. Over and above providing a safety net and valuable experience that increases participants’ employability, when the work performed by the C4W participants is connected to NGOs that serve vulnerable populations, there is a significant added benefit to the community.  In contexts characterized by health and conflict emergencies, as well as cultural barriers to women’s employment, the ability to work from home creates an opportunity for participants, particularly women who face additional limitations on their movement, the chance to earn income and increase their employability through valuable work experience (ICR, pp. 45-46). 13. Assessment Recommended? No 14. Comments on Quality of ICR This ICR is well-written and provides a clear and coherent storyline. The overall quality of the evidence is strong, relying on an M&E system that was strengthened by frequent monitoring visits to the implementing organizations, beneficiary surveys, an extensive midterm review and the Implementation Completion Report commissioned by the NDC, as well as external evaluation of the e-work component from both supply and demand side perspectives. The ToC presented in the ICR outlines four intended outcomes of the project and presents evidence to document the achievement of each of the four. It is appropriately organized around the two formally stated PDO objectives. However, it neglected to highlight this inconsistency in its assessment of project design. The ICR does not provide sufficient evidence to back up the attribution of achieved outcomes entirely to the project, while not discussing the type and extent of the contribution made by other actors and factors to the project outcomes. Also, the ICR assesses the project’s relevance against the FY18-21 WBG Assistance Strategy. It does not assess relevance against the new Assistance Strategy for the West Bank and Gaza for FY22-25, which was in effect a year before the project’s closing and publicly disclosed on May 2, 2021. The ICR’s robust cost-benefit analysis presents a strong economic rationale for investing in human development and social inclusion. The proposed ratings for Relevance of Objectives, Efficacy, Efficiency and Bank Performance are consistent with the evidence presented in the ICR. Also, the ICR is candid about implementation delays and provides a generally adequate, critical assessment of the Project's main achievements and shortcomings. The lessons learned are informative, relevant and evidence-based, reflecting the Project’s specific experiences and findings. The overall quality of the ICR is rated Substantial. Page 20 of 21 Independent Evaluation Group (IEG) Implementation Completion Report (ICR) Review GZ: Cash for Work (P167726) a. Quality of ICR Rating Substantial Page 21 of 21