The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Morocco Public Sector Performance (ENNAJAA) Program (P169330) MIDDLE EAST AND NORTH AFRICA | Morocco | Governance Global Practice | Requesting Unit: MNC01 | Responsible Unit: EMNGU IBRD/IDA | Program-for-Results Financing | FY 2022 | Team Leader(s): Yannis Arvanitis, Arthur Denis Pascal Foch, Walid Dhouibi Seq No: 4 | ARCHIVED on 20-Oct-2023 | ISR57653 | Created by: Ali Ali Hassan Salamah on 22-Aug-2023 | Modified by: Yannis Arvanitis on 12- Oct-2023 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) The Program Development Objective is to improve performance and transparency of government operations and service delivery Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Implementation Status and Key Decisions The loan agreement was signed on March 23, 2022 and the Program became effective on June 6, 2022. Implementation has successfully started, and disbursement is at 41%. The latest supervision mission took place on site in June 2023. The next formal supervision should take place in January 2024 and take the shape of a Mid-Term Review (MTR). The ENNAJAA program will contribute to accelerate the transformation of the public administration by focusing on three key results areas (RA) to address the regulatory, institutional, and technological challenges that facilitate the transition to a performing administration focused on the needs of citizens, characterized by transparency and efficiency and driven by digital innovation. To date, the project is on track to achieve the PDO. Specific achievements thus far are highlighted below: Results Area 1: Improving the efficiency of public expenditure. ENNAJAA supports the implementation of the performance-based 2015 Organic Budget Law on program-budgeting: Two DLRs have been achieved and disbursed against, setting new norms for quality of performance programs and management charters. The uptake of the new quality standards and management charters is making tangible progress within ministries, which should result in partial disbursements (DLR 1.3 aiming for 5 ministries using performance indicators in line with standards in 2023; and 1.4 aiming at 5 Ministries having adopted a Management Charter in 2023). The creation of the Moroccan Observatory of Public Procurement (OMCP) is underway. It will strengthen value for money in public procurement. Article 158 of the new national public procurement decree (adopted on March 9, 2023) creates the OMCP and a decree outlining its functions is pending the General Secretary of the Government signature, by end of 2023. It will enable the already upgraded public procurement database to produce statistical reports on procurement. The MEF is making progress on climate budget tagging. A workshop was held in June 2023 with development partners, international experts and the Ministry of Finance to discuss budget tagging methodology, followed by a study tour in Europe for the Ministry of Finance’s climate unit. In order to facilitate the effective implementation of DLI1 on budget reform and particularly DLR 1.3, and in response to the request from the Directorate of Budget of the MEF, a comprehensive analysis was successfully conducted by the Bank to assess the coherence, achievements, and areas for improvement of the existing performance-based budgeting approach established under the organic finance law of 2015. The analysis also proposes strategies to enhance the approach. Additionally, the implementation of this approach within the MEF, specifically in relation to three 10/20/2023 Page 1 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) significant ministry programs, was examined from a budgetary standpoint, with a critical evaluation of their relevance. A workshop for knowledge exchange is planned for November to disseminate the findings and recommendations of this report and to formulate an action plan based on them. The results of DLI 3 on regionalization are being restructured to focus on the public investment management of regional governments. The restructuring is pending authorities’ final approval. Results Area 2: Improving public revenue management. ENNAJAA supports the tax administration endeavors to foster tax compliance and improve financial autonomy of municipalities. At the national level, the tax compliance management and risk analysis unit has started rolling out the multi-year action plan to improve tax compliance and already implemented 21 (out of 65, 44%) actions (DLR 5.4). . At the local level, the Program supports the implementation of the new governance framework for State-managed local taxes (article 6 of law 07- 20). The transfer of the management of the entire collection chain to the TGR for the Housing Tax (TH) and Tax on Communal Services (TSC) and the DGI for Professional Tax (TP) is well advanced: already operational for the TP, it should be effective for TSC and TH by 2024 in every municipality (DLR 6.4). The local revenue mobilization information system (GIR-CT) is operational. The uptake by municipalities is making significant strides. Its utilization by the selected municipalities (DLR 6.2) has already started. The e-filling and e-payment payment module for local taxes is fully operational in 2023 (DLR 6.3). Results Area 3: Improving digital transformation through interoperability and open data. ENNAJAA supports the implementation of both (i) the national interoperability agenda, enabling digital information exchanges between administrations with a view to simplify administrative service delivery to citizens, and (ii) the open data agenda. The national interoperability platform (GISRE) developed by the ADD is operational (DLR 7.3). So far, six use cases (DLR 7.6) have been integrated to the platform. A new general interoperability framework has been finalized and published on the ADD’s website (DLR 7.2). Both DLRs are being verified before disbursement. In addition, the legal framework conducive to interoperability (the bill on digital administration and its regulatory texts, the decree on interoperability, the list of prioritized administrative procedures for simplification – DLRs 7.1, 7.4, 7.5) has been drafted and adoption is planned for 2023. To ensure disbursements, the corresponding DLRs (DLR 7.1 and 7.4) have been marginally reformulated in the restructuring paper relative to DLI#3. With regards to the Open Data agenda, one DLR is achieved and is being verified (DLR 8.1) and DLRs 8.2 and 8.3 are under achievement and expected to be completed and verified in 2023. So far, public consultations were held with civil society to identify key priorities for open data (8.1), the open data national steering committee has been extended to relevant stakeholders and is working on defining the norms and standards for open data (8.2), and the draft decree on open data has been prepared and approved by the sector Ministry before its submission to governement (8.3). DLRs 8.4, 8.5 and 8.6 are expected for 2024. The POM is being complemented with an annex specifying the standards with which the new open data sets will have to comply before their publication on the new national open data platform (already launched as part of DLR 8.4 bit still missing an interactive module for citizen/user’s participation) under DLR 8.7. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P169330 IBRD-93170 Effective USD 450.00 450.00 0.00 174.19 255.38 41% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date 10/20/2023 Page 2 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) P169330 IBRD-93170 Effective 15-Dec-2021 23-Mar-2022 06-Jun-2022 31-Dec-2025 31-Dec-2025 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IBRD93170-001 DLI 1.1 - MEF issued a 1.1 Regular EUR 8,582,000.00 Fully Achieved 8,582,000.00 100 % circular DLI 1.2 - MEF issued a 1.2 Regular EUR 8,582,000.00 Fully Achieved 8,582,000.00 100 % circular DLI 1.3 - 11 ministries 1.3 Regular EUR 18,881,500.00 Not Achieved 0.00 implemented 2 Q DLI 1.4 - 10 ministries 1.4 Regular EUR 17,164,000.00 Not Achieved 0.00 adopted Manageme DLI 2.1 - MEF issued a 2.1 Regular EUR 8,582,000.00 Not Achieved 0.00 circular DLI 2.2 - Annual 2.2 Regular EUR 34,328,000.00 Not Achieved 0.00 publication DLI 3.1 - publication of 3.1 Regular EUR 4,291,000.00 Not Achieved 0.00 MI's DLI 3.2 - publication of 3.2 Regular EUR 4,291,000.00 Not Achieved 0.00 MI's DLI 3.3 - 2 Regions 3.3 Regular EUR 8,582,000.00 Not Achieved 0.00 adopted T budget DLI 3.4 - 4 Regions 3.4 Regular EUR 17,164,000.00 Not Achieved 0.00 adopted Investment DLI 3.5 - Publication by 3.5 Regular EUR 8,582,000.00 Not Achieved 0.00 FES-MEKNES 4.1 Regular DLI 4.1 - TGR upgraded EUR 17,164,000.00 Fully Achieved 17,164,000.00 100 % DLI 4.2 - The National 4.2 Regular EUR 13,732,000.00 Not Achieved 0.00 Procurement DLI 4.3 - Six statistical 4.3 Regular EUR 5,149,500.00 Not Achieved 0.00 reports DLI 5.1 - MEF adopted 5.1 Regular EUR 8,582,000.00 Fully Achieved 8,582,000.00 100 % Multi Year DLI 5.2 - National Tax 5.2 Regular EUR 8,582,000.00 Fully Achieved 8,582,000.00 100 % Compliance DLI 5.3 - National Tax 5.3 Regular EUR 8,582,000.00 Fully Achieved 8,582,000.00 100 % Compliance DLI 5.4 - Based on Action 5.4 Regular EUR 17,163,000.00 Not Achieved 0.00 TAX compliance DLI 6.1 - Borrower 6.1 Regular EUR 5,149,500.00 Fully Achieved 5,149,500.00 100 % published Arrete 10/20/2023 Page 3 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 6.2 - Interfacing GIR- 6.2 Regular EUR 34,328,000.00 Not Achieved 0.00 CT DLI 6.3 - Electronic 6.3 Regular EUR 8,582,000.00 Not Achieved 0.00 declaration DLI 6.4 - New Governance 6.4 Regular EUR 20,598,000.00 Not Achieved 0.00 Framework DLI 7.1 - Government 7.1 Regular EUR 6,866,000.00 Not Achieved 0.00 adopted draft law DLI 7.2 - General 7.2 Regular EUR 4,291,000.00 Not Achieved 0.00 Interoperability DLI 7.3 - National 7.3 Regular EUR 4,291,000.00 Fully Achieved 4,291,000.00 100 % interoperability DLI 7.4 - Regulatory acts 7.4 Regular EUR 8,582,000.00 Not Achieved 0.00 law DLI 7.5 - List of 7.5 Regular EUR 8,582,000.00 Not Achieved 0.00 Administrative procedu DLI 7.6 - ADD has 7.6 Regular EUR 3,432,000.00 Not Achieved 0.00 integrated DLI 7.7 - Integration if 12 7.7 Regular EUR 3,432,000.00 Not Achieved 0.00 use cases DLI 7.8 - Public 7.8 Regular EUR 4,291,000.00 Not Achieved 0.00 administations users DLI 7.9 - One end users 7.9 Regular EUR 3,334,000.00 Not Achieved 0.00 satisfaction DLI 8.1 - list of potential 8.1 Regular EUR 4,291,000.00 Not Achieved 0.00 intervention DLI 8.2 - COPIL 8.2 Regular EUR 8,582,000.00 Not Achieved 0.00 membership DLI 8.3 - Draft Regulatory 8.3 Regular EUR 8,582,000.00 Not Achieved 0.00 Text DLI 8.4 - National open 8.4 Regular EUR 8,582,000.00 Not Achieved 0.00 data P 8.5 Regular DLI 8.5 - Data inventory EUR 8,582,000.00 Not Achieved 0.00 DLI 8.6 - 1 Hackathon type 8.6 Regular EUR 4,291,000.00 Not Achieved 0.00 event DLI 8.7 - 245 Quality 8.7 Regular EUR 8,582,000.00 Not Achieved 0.00 updated Program Action Plan Establish and maintain throughout implementation a Strategic Steering Committee, chaired by the Head of Action Description Government and composed of representatives of ministries and institutions participating in implementation, monitoring and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Technical MEF Other Completed after the Effective Date, 10/20/2023 Page 4 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) or such other date as agreed by the Bank Ministerial decision note establishing SSC responsible for strategic oversight and policy guidance under the Program, Completion Measurement all under terms and conditions as described in the POM, has been submitted to the Bank. Comments Establish and maintain throughout implementation a Technical Committee chaired by the DAAG DG and composed Action Description of technical representatives of the ministries and institutions participating in implementation, monitoring, and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Effective Date, Technical MEF Other Completed or such other date as agreed by the Bank Ministerial decision note establishing the TC under terms and conditions as described by the POM has been Completion Measurement submitted to the Bank. Comments Action Description Adopt a Program Operation Manual (POM) (including details on verification protocol for each DLI). Source DLI# Responsibility Timing Timing Value Status No later than 120 days after the Effective Date, Technical MEF Other Completed or such other date as agreed by the Bank Completion Measurement POM approved by MEF and no-objected by the Bank is distributed to all entities involved in Program Implementation. Comments Action Description Development of the training module on environmental and social management including monitoring tools. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank Completion Measurement The training module has been developed and submitted to the Bank. Comments The team is following up closely with key steps by October 2023. Action Description Implementation of the developed training sessions on environmental and social management. 10/20/2023 Page 5 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Source DLI# Responsibility Timing Timing Value Status No later than 180 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank Completion Measurement Trainings have been completed. Comments The team is following up closely. Key steps are being identified in October 2023 Action Description Report on environmental and social standards status of pipeline investment projects of the Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MEF Recurrent Semi-Annually Delayed Systems Completion Measurement Report submitted timely with content satisfactory to the Bank. Comments The team is following up closely Appointment of environmental and social focal points among relevant stakeholders: MEF (DAAG, DB, TGR, ADI, DGI, DAGG), MI (DGCT, AREP-FM) and MNTRA (ADD, DRA) as well as all relevant stakeholders in the CPER of the Action Description Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social MEF and after the Effective Date, Other Delayed Systems stakeholders or such other date as agreed by the Bank Completion Measurement Focal points are appointed. Focal points are appointed but for the Fes-Meknes region. A reminder has been conveyed and the team is following Comments up closely. E&S technical manual (covering site monitoring tools, responsibilities, methods and frequency of reporting, and Action Description application of the manual) approved by the World Bank. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Delayed Systems or such other date as agreed by the Bank Completion Measurement E&S technical manual approved as satisfactory by the World Bank. This action is still ongoing. A first draft was completed but still not finalized. A revision of the draft is scheduled by mi- Comments May. The completion is expected by November 2023 10/20/2023 Page 6 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Electronic waste management plan adopted (Protocol for declaring end-of-life equipment, census and record keeping, Action Description storage procedure; transport procedure, disposal procedure, and valuation procedure) and operational. Source DLI# Responsibility Timing Timing Value Status Before the mid-term Environmental and Social To be defined Other evaluation of the Not Yet Due Systems Program Completion Measurement Electronic waste management plan satisfactory to the World Bank adopted and operational. The team is following up closely. A meeting will be held mid-October with relevant counterparts. However, as per the Comments restructuring, this action is dropped as not directly relevant. However dialogue will continue on the matter. Appointment of a dedicated environmental and social focal point for the MEF and assignment to the PMU for the Action Description duration of the Program. Source DLI# Responsibility Timing Timing Value Status No later than 90 days Environmental and Social after the Effective Date, MEF Other Completed Systems or such other date as agreed by the Bank An environmental and social focal point has been identified and appointed by the MEF according to terms of Completion Measurement reference agreed with the World Bank. Comments A focal point has been appointed within the DAAG (PIU of the Program) Action Description Assess and Strengthen the existing grievance and mechanism systems. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Within the first year of MEF Other Not Yet Due Systems the Program Completion Measurement Assessment report submitted to the Bank including improvement plan. Instructions were shared by the PIU to all stakeholders of the operation on related procedures. The team is following Comments up closely. Action Description Strengthened fiduciary reporting submitted within the prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF Recurrent Semi-Annually Not Yet Due Completion Measurement Fiduciary reports are submitted to the Bank within the prescribed timeframe. 10/20/2023 Page 7 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Fiduciary reports are submitted in with slight delays. Latest IFR covering 1st semester 2023 was transmitted on Comments September 4, 2023 and was assessed as acceptable by the Bank. Ensure fully completed program financial statements are submitted by DTFE and shared with IGF within the Action Description prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF Recurrent Yearly Completed Completion Measurement Financial statements are presented to the Bank within the prescribed timeframe. Comments First financial statements have been completed. Implement fiduciary capacity development program including human resources in procurement and financial Action Description management execution. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems DAAG/DGCT/ADD Other Immediately Completed Fiduciary capacity development program implemented, particularly at the level of region and the ADD, and remaining Completion Measurement entities participating in the Program where implementation lags. Several fiduciary workshops have been held with relevant counterparts. The latest ones occurred in July 2023 (on Comments ENNAJAA specifically), and September 2023 (for all PforRs, including ENNAJAA). Operationalization of internal audit function within the Fes-Meknes region including development of tools and capacity Action Description development activities. Source DLI# Responsibility Timing Timing Value Status No later than 365 days Fes-Meknes after the Effective Date, Fiduciary Systems Region/AREP/DGCT Other In Progress or such other date as /IGAT agreed by the Bank Completion Measurement Internal audit function within the Fes-Meknes regions operationalized to the satisfaction of the World Bank. Comments The team is following up with a dedicated meeting planned in October 2023. Develop and operationalize the mechanism, through issue of Instructions/circular to all procuring entities, requiring Action Description the procuring officers to check the eligibility of firms and individuals from the Bank’s list of debarred and temporarily suspended. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems MEF/TGR Due Date 30-Jun-2022 In Progress The MEF has instructed ENNAJAA implementing agencies with procurement to check the eligibility of firms and Completion Measurement individuals from the Bank’s list of debarred and temporarily suspended. 10/20/2023 Page 8 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) The PIU has instructed the ENNAJAA focal points to check and report on list of debarred firms. Discussions are Comments ongoing to ensure the implementation of this action. The team and the PIU have met with the TGR end of September 2023 and is following-up. Action Description Report compliance to the Bank’s list of debarred and temporarily suspended firms as part of Program Audit Report. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems IGF Recurrent Yearly Not Yet Due IGF assesses the compliance of winning firms within ENNAJAA implementation against the Bank’s list of debarred Completion Measurement and temporarily suspended firms. Comments Develop and implement a capacity-building program aimed at strengthening the financial management, procurement, Action Description and M&E skills of staff in the Fes Meknes region. Source DLI# Responsibility Timing Timing Value Status DAAG/Fes-Meknes Fiduciary Systems Recurrent Continuous Not Yet Due region Completion Measurement Capacity building program under implementation to the satisfaction of the World Bank. A training on E&S and fiduciary safeguards was done on July 12, 2023 with the region and all counterparts. Further Comments training will be provided to E&S focal points. Adopting a training curricula and 3-y training action plan on Performance Projects, Regional Budgeting, Gender, Action Description Climate budgeting, Procurement. Source DLI# Responsibility Timing Timing Value Status DLI 1 N olater than 18 months after Effective Technical MEF Other In Progress date or other dates agreed by the Bank Completion Measurement Training action plan and curricula have been submitted to the Bank. The Budget Department regularly provides trainings to line ministries on gender-budgeting, performance-based Comments budgeting, etc. Action Description Adopting Procurement reforms Action Plan based on MAPS. Source DLI# Responsibility Timing Timing Value Status DLI 4 No later than 180 days Technical MEF Other after MAPS report Not Yet Due completion 10/20/2023 Page 9 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 3-year action plan to improve procurement system performance based on MAPS report satisfactory to the Bank is Completion Measurement adopted. Comments The team is following up Action Description Implementation plan for rolling out e-filing and e-payment for local taxes. Source DLI# Responsibility Timing Timing Value Status Technical DLI 6.3 MEF Other Continuous In Progress Completion Measurement Implementation plan for e-filing and e-payment for local taxes submitted to the Bank. The e-filling and e-payment system is operational. The DGCT (Ministry of Interior, Local governments department) is Comments supporting municipalities to foster the uptake of the system. Action Description Validation of the Open Data Readiness Assessment Report and publication of its synthesis by the ADD. Source DLI# Responsibility Timing Timing Value Status Technical DLI 8 ADD Due Date 30-Jun-2022 In Progress Completion Measurement ODRA report published online by ADD. Comments The team is following up Action Description Monitor through periodic reports, the effective implementation of the newly approved strategy “2025 ADD NOG.” Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems ADD Recurrent Semi-Annually Revised Date Completion Measurement Periodic reports submitted timely and to the satisfaction of the World Bank. The team is following up. However, a new digital strategy will be adopted by the MTNRA and will render the NOG Comments outdated. Action Description ADD training strategy on open data to civil servants. Source DLI# Responsibility Timing Timing Value Status Technical DLI 8 ADD Due Date 30-Jun-2022 In Progress Completion Measurement ADD training strategy on open data submitted to the Bank. Comments Risks 10/20/2023 Page 10 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate Moderate Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Substantial Substantial Substantial Stakeholders Moderate Moderate Moderate Other -- -- -- Overall Moderate Moderate Moderate RiskComments Comments The rating does not change but the team is paying particular attention to the pending E&S actions that need to be undertaken. The updating of the MOP will also help prompt disbursements. The PIU is very proactive and responsive. The current ENNAJAA coordinator and head of the PIU will move to another department. However, day-to-day coordination is handled by his deputy, which remains in place and has a hands-on approach with very frequent interactions with the Bank team. The PIU team remains very robust and is closely monitoring the implementation of the Program. Hence, while there is no impetus to change the Political and Governance Risk, the team will monitor closely. Results PDO Indicators by Objectives / Outcomes To improve performance and transparency of government operations and service delivery IN01335995 ►Share of performance indicators for which annual targets have been achieved (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 28-Sep-2021 20-Mar-2023 04-Sep-2023 31-Dec-2025 Performance indicators include indicators of efficiency, quality of service, and socio-economic indicators. This PDO indicator tracks the achievement of annual targets of performance indicators in the in the PPs of pilot ministries. As of March 2023, data for 2022 was not available. Share of performance indicators for which annual Comments targets have been achieved appears in the settlement budget law. The latest settlement law is for 2021. Once the settlement law for 2022 is available, the team will update the PDO indicator target. As of September 2023, the settlement law is still not available. The team is closely following up with the Budget department. IN01335996 ►Share of gender-related indicators for which targets have been achieved (Percentage, Custom) 10/20/2023 Page 11 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 31-Dec-2020 20-Mar-2023 04-Sep-2023 31-Dec-2025 Performance indicators include indicators of efficiency, quality of service, and socio-economic indicators, including on gender aspects. This PDO indicator will track the achievement of annual targets of performance indicators in the PPs of pilot ministries. As of March 2023, data for 2022 was still not available. Share of gender-related indicators for which targets Comments have been achieved appears in the settlement budget law. The latest settlement law is for 2021. Once the settlement law for 2022 is available, the team will update the PDO indicator target. As of September 2023, the settlement law is still not available. IN01335997 ►Increase in revenue from local taxes in the targeted municipalities (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 8.00 Date 31-Dec-2019 20-Mar-2023 04-Sep-2023 31-Dec-2025 A noteble increase in operating resources of the municipalities has been noted compared to 2019. Operating resourc taxes, and therefore excluding loans and sales of assets as well as transfer revenues (CAS VAT). Targeted municipa Tangier, Marrakech, Salé, Rabat, Meknes, Oujda, Kenitra and Agadir. The available data online shows an expected 10% increase between 2022 and 2023 for municipalities revenue (31.4 Comments 28.6 MMDD in 2022 according to the TGR website (specifically a 10.1% increase in revenues managed by the munic finances publiques locales, juillet 2023) but does not break down the data by specific municipalities Overall, from 202 communal tax receipts have increased by 28.8%, professional tax by 57.7%, and housing tax by 30% (bulleting des fi janvier 2023). This suggests achievement of the results – yet a specific breakdown is necessary to confirm. The team information from the DGCT. IN01335998 ►Share of fully digitized public services (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 23.00 23.00 23.00 75.00 Date 28-Sep-2021 15-Sep-2022 15-Jun-2023 31-Dec-2025 Comments Percentage of public services fully digitized and transactional meets the biennial target IN01335999 ►Increase in targeted additional revenue collected by the DGI (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 5.00 15.00 Date 28-Sep-2021 02-Jan-2023 02-Jan-2023 31-Dec-2025 Percentage of increase in additional revenue compared to 2020. Additional revenue is result of DGI tax compliance enforcement efforts, as opposed to “spontaneous” revenue mobilization. Comments The DGI has managed to increase additional revenue in 2022 and as per their own statistics and projected revenue. Data for 2023 is still pending. Intermediate Results Indicators by Results Areas 10/20/2023 Page 12 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) RA1: Improve the Efficiency of Public Expenditures IN01336000 ►The number of ministries using common priority indicators for their Support Programs in line with the standards outlined the circular Annual summary of Performance Projects published. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 5.00 11.00 Date 01-Mar-2021 20-Mar-2023 04-Sep-2023 31-May-2024 Targeted ministries are applying the decree on PP indicators with regards to common priority indicators for their Support Programs. Ministerial departments have started implementing the circular. The Budget Department has confirmed Comments (December 2022) that at least 4 ministerial departments have upgraded their PP indicators based on the circular. Mission in June 2023 confirmed that it is implemented for at least 5 ministries. IN01336003 ►Annual Climate Sensitive Budget published (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 01-Oct-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 Planned for 2024 (through the 2024 Budget Law). Comments IN01336006 ►Annual Citizen's Budget published. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 01-Mar-2021 14-Mar-2023 04-Sep-2023 31-Dec-2024 A simplified budget is elaborated to enable easy understanding of annual budget by citizens. The citizen budget is published on the Budget Department website with the annual budget law. The 2023 Citizen budget has been published and is available on the website of the Budget Comments Department: https://lof.finances.gov.ma/sites/default/files/budget/files/bc_lf_2023_vfr.pdf?csrt=16380872037 740417638 IN01336008 ►Number of regions with regional triennial-investment programming and performance program budget. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 4.00 Date 01-Mar-2021 14-Mar-2023 04-Sep-2023 29-May-2024 Targeted regions apply the format set up in the related instruction for triennial investment programming and performance program budgets. Targeted regions will be the regions with Partnership Contract with the Comments State. IN01336009 ►Action Plan for introducing the Open Contracting Data Standards (OCDS) adopted. (Yes/No, Custom) 10/20/2023 Page 13 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 28-Sep-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 The TGR is adopting an action plan based on the feasibility study to apply OCDS standards. Comments IN01336010 ►Open Contracting Data Standards piloted for the Invitation to Bids stage. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target OCDS pilot evaluation Value OCDS not applied OCDS not applied OCDS not applied report published Date 09-Jun-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 The TGR is piloting in a department the OCDS standards for bidding notices. Comments IN01336011 ►Civil servants trained on Gender Budgeting and gender-specific indicators. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 80.00 80.00 160.00 Date 15-Jun-2021 20-Mar-2023 04-Sep-2023 28-Nov-2025 Civil servants involved in planning and programming process in their ministries have been trained in Gender Budgeting by 2025 by the Center of Excellency in Gender Budgeting. 80 civil servants were trained in 2022, based on meeting held with the Budget Department on a supervising mission in December 2022. Trainings were delivered to civil servants from the Ministry of Youth, the General Comments Inspection of Finance and other ministries. An agreement was signed with an SOE to train its workers on Gender Budgeting. Other trainings were provided for several line ministries, regions and agencies (ANDZOA, regions of Marrakech, Tangier, etc.). The team is to receive the latest update from the Budget department in October 2023. RA2: Improving public revenue management IN01336002 ►Increased data-sharing between DGI and key partners (CNSS, Customs, NARSA, Exchange Office). (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 4.00 Date 01-Oct-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 Tax department (DGI) increase data-sharing with key partners to improve consistency of data as well as contribute to service simplification. Targeted key partners are (i) CNSS with regards to professional tax and medical coverage; (ii) customs with regards to VAT reimbursement; (iii) NARSA with regards to vehicles licenses; (iv) Exchange office with regards to remittances. Comments As of March 2023, CNSS exchanges of information with DGI are automatized. CNSS and DGI had already signed a data exchange protocol, but the frequency of exchanges has increased as the DGI implemented its digitization and interoperability plan. IN01336005 ►Taxpayer satisfaction survey completed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/20/2023 Page 14 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Value No No No Yes Date 01-Oct-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 DGI is to undertake, complete and publish a taxpayers satisfaction survey. The survey will assess the satisfaction of taxpayers with regards to ease of paying taxes, covering a wide diversity of taxpayers Comments categories (informal sectors, individuals, small business, large businesses, etc.) and tax types. The survey is planned for 2025. RA3. Improving the foundations of digital transformation through interoperability and Open Data IN01336001 ►Number of use cases integrated with the national interoperability platform. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 6.00 12.00 Date 01-Mar-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 Use cases are defined as data exchange between public sector entities for the purposes of delivering a Comments service. IN01336004 ►Share of user requests timely responded to through the interactivity module on the national Open Data portal (disaggregated by gender). (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 80.00 Date 01-Mar-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 80% of user feedback requests are addressed timely through the interactivity module located within the Comments national Open Data portal. Timeliness will be described in the national Open Data portal procedures. IN01336007 ►Increase in the number of priority datasets published in an open and reusable format on the national Open Data platform. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 145.00 145.00 145.00 245.00 Date 01-Mar-2021 14-Mar-2023 04-Sep-2023 31-Dec-2025 Increase in the number of safeguarded priority datasets published in an open and reusable format and Comments under the original and irrevocable terms of the ODbL adopted by the GOM on the national Open Data platform. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Strengthening the performance approach introduced by the LOF (Intermediate Outcome, 60,000,000.00, 33%) Baseline Actual (Previous) Actual (Current) 2025 Limited quality of Limited quality of Limited quality of Enhanced quality of Value performance based performance based performance based performance based programs programs programs programs Date -- 10-Mar-2023 04-Sep-2023 -- 10/20/2023 Page 15 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) The MEF is making progress on helping ministries enhance the performance-based approach introduced by the LOF. DLRs 1.1 and 1.2 have been achieved and disbursed against, setting new norms of quality for Comments performance programs and program management charters. IN01336013 DLI 1.1 The MEF has issued a circular (or equivalent administrative/legal act) establishing the quality standards to be met by the Performance Projects. (Output, 10,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes Date -- 10-Mar-2023 04-Sep-2023 -- Circular has been published and verified, and funds have been disbursed against this DLR. Comments IN01336014 DLI 1.2 The MEF has issued a circular (or equivalent administrative/legal act) establishing a model of Management Charter. (Output, 10,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes Date -- 10-Mar-2023 04-Sep-2023 -- Circular has been published, verified and and funds have been disbursed against this DLR. Comments IN01336015 DLI 1.3 11 ministries are using performance indicators in line with standards. (Intermediate Outcome, 22,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 0 ministries at least are 0 ministries using using performance Value None 11 ministries performance indicators indicators but still not verified Date -- 10-Mar-2023 04-Sep-2023 -- Evaluation of PdP (programs) is on-going. The budget department defends that at least 5 ministries/ministerial departments have implemented the circular on the performance standards. Relevant documentation has been submitted to IGF for verification – which is currently under way. Once verified the related disbursement request Comments will be submitted to the Bank, presumably in October 2023. IN01336016 DLI 1.4 10 ministries have adopted a Management Charter. (Intermediate Outcome, 20,000,000.00, 0%) 10/20/2023 Page 16 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 0 ministries have 0 ministries have adopted 10 ministries with Value 0.00 adopted a Management a Management Charter. management charter Charter. Date -- 10-Mar-2023 04-Sep-2023 -- Several ministries have adopted a management charter according to the Budget Department (June 2023 mission) but still not verified. Relevant documentation has been submitted to IGF for verification – which is currently under way. Once verified the related disbursement request will be submitted to the Bank, presumably Comments in October 2023. ►DLI 2 Introducing a Climate sensitive Budget (Output, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Climate sensitive Value No climate budgeting No climate budgeting No climate budgeting budget and audit published Date -- 10-Mar-2023 04-Sep-2023 -- The MEF Climate Unit has been established in December 2022 with its first meeting in February 2023. Climate Comments Budget Tagging methodology is one of the priorities for 2023. IN01336018 DLI 2.1 The MEF has issued a circular establishing the procedures, the calendar, definitions and scope of application of climate budgeting. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- The MEF Climate Unit has been established in December 2022 with its first meeting in February 2023. Climate Budget Tagging methodology is one of the priorities for 2023. The circular is due to be finalized and circulated by December 2023. This DLR should thus be verified early 2024 for disbursement. Note that a joint Ministry of Finance, WB and AFD workshop was held on June 12 with the Budget Directorate and targeted sectoral stakeholders to initiate reflection on the budget climate labelling methodology and share international Comments experience. This workshop was followed by a study visit to Europe from June 19 to 23, organized by Expertise France, then by a series of technical meetings under the leadership of Ministry of Finance 's Climate Unit in July-September. IN01336019 DLI 2.2 Annual publication of a climate sensitive budget in two (2) given years, in compliance with the circular. (Intermediate Outcome, 40,000,000.00, 0%) Unit of Measure: Text Indicator Type: 10/20/2023 Page 17 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) 2025 No climate sensitive No climate sensitive Second climate Value No climate sensitive budget budget budget sensitive budget Date -- 10-Mar-2023 04-Sep-2023 -- Planned for 2024 and 2025 budget laws Comments ►DLI 3 Enhancing the Decentralization agenda by strengthening the budget programming of the regions (Outcome, 50,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Effective regional No regional multiyear No regional multiyear No regional multiyear Value multiyear budget budget programming budget programming budget programming programming Date -- 10-Mar-2023 04-Sep-2023 -- DLRs under the DLI will be restructured Comments IN01336021 DLI 3.1 Publication of an MI’s circular on the operationalization of the classification by program and activities of the regions’ budgets. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 15-Sep-2022 04-Sep-2023 -- DLR will be restructured Comments IN01336022 DLI 3.2 Publication of the MI’s circular on the regions’ three-year investment programming. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 15-Sep-2022 15-Sep-2022 -- DLR will be restructured Comments IN01336023 DLI 3.3 Two (2) regions have adopted their triennial budget program in accordance with the circular on budget classification. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: 10/20/2023 Page 18 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) 2025 No region with multiyear No region with multiyear No region with multiyear Two regions with Value budget programs budget programs budget programs multi-year program Date -- 15-Sep-2022 04-Sep-2023 -- DLR will be restructured Comments IN01336024 DLI 3.4 Four (4) regions have adopted their three-year investment programming in accordance with the MI circular. (Intermediate Outcome, 20,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 No regions with three Four regions with No regions with three year No regions with three year Value year investment three-year invest investment programs investment programs programs programs Date -- 15-Sep-2022 04-Sep-2023 -- DLR will be restructured Comments IN01336025 DLI 3.5 Publication by Fes-Meknes region of its first performance budget execution report including the three-year investment programming. (Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 15-Sep-2022 04-Sep-2023 -- DLR will be restructured Comments ►DLI 4 Improving the efficiency of public procurement through data production and analysis (Intermediate Outcome, 42,000,000.00, 48%) Baseline Actual (Previous) Actual (Current) 2025 Procurement Procurement performance Procurement performance performance data not Procurement data not produced and data not produced and Value produced and OCDS performance report OCDS standards not OCDS standards not standards not published implemented implemented implemented Date -- 10-Mar-2023 04-Sep-2023 -- The creation of the Moroccan Observatory of Public Procurement (OMCP) is underway (decree Comments drafted). The upgrade of the public procurement database has been achieved IN01336027 10/20/2023 Page 19 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI 4.1 The TGR has upgraded the procurement database under terms of reference set forth in the POM to inform the future national procurement observatory. (Output, 20,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes Date -- 10-Mar-2023 04-Sep-2023 -- The procurement database has been upgraded. This DLI has been verified and related disbursement took place. Comments IN01336028 DLI 4.2 The national procurement observatory is operational. (Output, 16,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- It should be operational by end of 2023 and produce a first statistical report (June 2023 mission). Verification expected early 2024. Comments IN01336029 DLI 4.3 Six (6) statistical reports of the national procurement observatory have been published. (Outcome, 6,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Three additional No procurement No procurement No procurement procurement Value performance data performance data performance data performance published published published periodic reports published Date -- 10-Mar-2023 04-Sep-2023 -- To be undertaken in the course of 2024. Comments ►DLI 5 Improving tax compliance and performance of the tax administration (Outcome, 50,000,000.00, 60%) Baseline Actual (Previous) Actual (Current) 2025 Value Absence of a multi-year multi-year action plan multi-year action plan and Actions proposed by action plan and centralized and centralized risk centralized risk the tax compliance risk management unit risk management 10/20/2023 Page 20 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) management unit management unit unit subject to established established decision for action Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336031 DLI 5.1 The MEF has adopted a multi-year action plan to improve tax compliance, under terms of reference as set forth in the POM. (Output, 10,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes Date -- 10-Mar-2023 04-Sep-2023 -- This DLR has been verified and disbursed against. Comments IN01336032 DLI 5.2 A national tax compliance management and risk analysis unit in the MEF is created and operational. (Output, 10,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes Date -- 10-Mar-2023 04-Sep-2023 -- The head of the unit has been identified. The team has been officially established. Related disbursement occurred. Comments IN01336033 DLI 5.3 A tax compliance risk management committee is operational. (Intermediate Outcome, 10,000,000.00, 100%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Tax Compliance Tax Compliance Risk Tax Compliance Risk No Tax Compliance Risk Risk Management Value Management Committee Management Committee Management Committee Committee established established operational Date -- 10-Mar-2023 10-Mar-2023 -- The committee has been established, first meeting was held on December 2022. Comments IN01336034 DLI 5.4 Based on the actions proposed by the national tax compliance management and risk analysis unit by March 31, 2024, 60% of the actions proposed have been subject to decision for action. (Outcome, 20,000,000.00, 0%) 10/20/2023 Page 21 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 60% of the actions proposed by the tax No action on tax No action on tax No action on tax compliance risk Value compliance risk identified compliance risk identified compliance risk identified management unit have been subject to decision for action Date -- 10-Mar-2023 04-Sep-2023 -- According to the DGI (June 2023), the tax compliance management and risk analysis unit has started rolling out the multi-year action plan to improve tax compliance and already implemented 21 (out of 65, 44%) actions. But Comments IGF is yet to verify. ►DLI 6 Increasing revenue of municipalities (Outcome, 80,000,000.00, 8%) Baseline Actual (Previous) Actual (Current) 2025 Online platform to fill and Local tax e-fill and Absence of an online pay local taxes at test e-payment effective platform to fill and pay local phase; new governance and new taxes; new governance Value framework for state Verification needed governance framework for state managed local taxes is framework for state managed local taxes not implemented managed local taxes implemented incrementally implemented Date -- 10-Mar-2023 04-Sep-2023 -- The first decrees (related to the city of Mohammedia) operationalizing article 6 of law 07-20 devoting the transfer of the management of the entire collection chain to the TGR for the Housing Tax (TH) and Tax on Communal Services (TSC) and the DGI for Professional Tax (TP) have been published (DLR 6.1). The operationalization of the new TH and TSC management framework is planned to be extended to other municipalities before the end of 2025. For TP, it is operational since 2023. The operationalization – planned in Comments 3 stages – of the local revenue mobilization information system GIR-CT is in progress, with a scale up to Tier II in 2022, and a late 2022 pilot for Tier III followed by scale-up in 2023. The e-filling and e-payment payment module for local taxes is currently being tested and is currently being deployed. It should be fully operational end-2023. IN01336036 DLI 6.1 The Borrower’s has published an arrêté implementing article 6 of Law 07-20 on local taxation management. (Output, 6,000,000.00, 100%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Implementing No implementing decree of first implementing decree first implementing decree decree of Law 47-06 Value Law 47-06 revised by Law of Law 47-06 revised by of Law 47-06 revised by revised by Law 07- 07-20 Law 07-20 published Law 07-20 published 20 Date -- 10-Mar-2023 04-Sep-2023 -- Comments First decrees (on Mohammedia) have been adopted, enacting the new management framework for state- managed local taxes (housing tax, corporate tax and tax on municipal services). 10/20/2023 Page 22 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) IN01336037 DLI 6.2 Interfacing functions of the GIR-CT with local systems is implemented in at least 100 large Municipalities enabling these Municipalities to manage the entire local taxation chain of operations. (Intermediate Outcome, 40,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 GIR-CT not interfaced on GIR-CT not interfaced on GIR-CT not interfaced on GIR-CT interfaced Value local taxation local taxation local taxation on local taxation Date -- 10-Mar-2023 04-Sep-2023 -- The GIR-CT system is being rolled out gradually and should be fully operational by end of 2023. Comments IN01336038 DLI 6.3 The electronic declaration and payments system for municipal taxes is operational. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Tax e-fill and e- No e-declaration and e- No e-declaration and e- No e-declaration and e- Value payment effective at payment payment payment municipal level Date -- 10-Mar-2023 04-Sep-2023 -- The e-filling and e-payment system is operational but is still pending verification to be disbursed against. Comments IN01336039 DLI 6.4 The new governance framework mandated by article 6 of Law No. 07-20 is operational in 400 Municipalities. (Outcome, 24,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 150 municipalities No municipality apply the No municipality apply the No municipality apply the apply the new Value new governance new governance new governance framework governance framework framework framework Date -- 10-Mar-2023 04-Sep-2023 -- The transfer of the management of the entire collection chain to the TGR for the Housing Tax (TH) and Tax on Communal Services (TSC) and the DGI for Professional Tax (TP) is well advanced: already operational for the TP, it should be effective for TSC and TH by 2024 in every municipality. However, it must be verified to be Comments disbursed against. ►DLI 7 Improving data exchange and interoperability of information systems (Outcome, 56,000,000.00, 9%) 10/20/2023 Page 23 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) 2025 The interoperability The interoperability The interoperability platform is not operational platform is operational platform is operational but and the legal and but the legal and the legal and regulatory End user Value regulatory framework for regulatory framework for framework for satisfaction interoperability is not in interoperability is not yet interoperability is not yet in place in place place Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336041 DLI 7.1 The Government Council has adopted and submitted to Parliament draft Law No. 41-19 on digital administration. (Output, 8,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- The wording of the DLI is being slightly reformulated (reference to law No 41.19 will be removed). It will be acted once the restructuring (for DLI3) is finalized. More specifically, the rewording is necessary due to the renaming of the law concerned by this RLD. The new wording is: "The Government Council has adopted and submitted to Parliament the draft law on the digitization of administrative services". The draft law 41.19 on Comments digital administration has been replaced by the draft law on the digitization of administrative services. The latter is currently being validated by MTNRA and covers the principles and rules relating to interoperability. IN01336042 DLI 7.2 A general interoperability framework consolidating the norms, procedures and technical standards required for users to interface with the national interoperability platform, has been adopted. (Output, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- A new general interoperability framework has been finalized and published on the ADD’s website (June 2023 mission), but still needs to be verified by IGF. Comments IN01336043 DLI 7.3 The national interoperability platform is operational. (Output, 5,000,000.00, 100%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No Yes Yes Yes 10/20/2023 Page 24 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Date -- 10-Mar-2023 04-Sep-2023 -- The platform is operational Comments IN01336044 DLI 7.4 The regulatory acts implementing Law No. 41-19 on interoperability have been prepared and submitted to the Secrétariat Général du Gouvernement. (Output, 10,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Implementing No implementing decree on No implementing decree No implementing decree Value decree on interoperability on interoperability on interoperability interoperability Date -- 10-Mar-2023 04-Sep-2023 -- The legal framework conducive to interoperability (the bill on digital administration and its regulatory texts, the decree on interoperability, the list of prioritized administrative procedures for simplification) have been drafted and adoption is planned for 2023. However, to ensure disbursements, the corresponding DLRs (DLR Comments 7.1 and 7.4) have been reformulated in the restructuring paper relative to DLI#3. IN01336045 DLI 7.5 The list of administrative procedures prioritized for digitalization in conformity with Law No. 55-19 has been validated by the National Commission on Simplification of Administrative Procedures. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336046 DLI 7.6 the ADD has integrated 12 use cases with the national interoperability platform for digitalization of associated services. (Outcome, 4,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 4 use cases integrated to 4 use cases integrated to 12 use cases Value No interoperability the interoperability the interoperability integrated platform platform Date -- 10-Mar-2023 04-Sep-2023 -- 6 use cases are being integrated. Related evidence is to be submitted to IGF for verification. Comments IN01336047 DLI 7.7 The integration of the 12 use cases on the interoperability platform has resulted in the simplification of administrative procedures. (Outcome, 4,000,000.00, 0%) 10/20/2023 Page 25 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Use cases did not led yet 12 use cases led to Use cases did not led yet to simplified simplified Value 0.00 to simplified administrative administrative administrative procedures procedures procedures Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336048 DLI 7.8 A public administration users satisfaction survey of the platform regarding the national interoperability platform has been completed by the ADD. (Intermediate Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336049 DLI 7.9 One (1) end-users satisfaction survey among companies and citizens regarding the digitalization of priority service has been completed by the MTNRA. (Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- Comments ►DLI 8 Improving the proactive disclosure of open government data (Outcome, 60,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) 2025 Increased demand Value Limited data openness Limited data openness Limited data openness and supply of public data published Date -- 10-Mar-2023 04-Sep-2023 -- Comments IN01336051 DLI 8.1 List of potential interventions to be implemented for open data is established by the Open Data Steering Committee in consultation with non-government stakeholders. (Output, 5,000,000.00, 0%) 10/20/2023 Page 26 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- The list is ready but not verified yet. Comments IN01336052 DLI 8.2 COPIL extended in line with ODRA; and COPIL has: (i) defined the norms and standards for the processing and publication of (meta)data; and (ii) adopted an M&E plan for the open data initiative. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- In progress: The COPIL has been enlarged and the remaining actions are underway. A COPIL meeting was scheduled for the summer of 2023, and to validate the norms and standards for the publication of datasets (i.e. Comments point ii), as well as the monitoring and evaluation plan (point iii). IN01336053 DLI 8.3 The draft regulatory text on proactive disclosure under the Access to Information Law No. 31.13 has been validated by the MNTRA for its submission to the Council of Government. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- The decree has been prepared, examined by the COPIL and shared with the CNDP/CDAI. It is currently being finalized by the MNTNRA. Once finalized and validated by the MTNRA, the decree must be submitted to the Comments SGG and then to the Government Council. Expected timeline is December 2023. IN01336054 DLI 8.4 The national open data portal is operational and include an interactive module to facilitate user participation in quality control and rapid feedback. (Output, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes 10/20/2023 Page 27 of 28 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Date -- 10-Mar-2023 04-Sep-2023 -- The portal has been launched but doesn’t include yet the interactive module. Comments IN01336055 DLI 8.5 A data inventory (incl. a referencing of data sets available in selected ministries and public entities) has been developed, and priority data sets for processing and publication have been identified. (Intermediate Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- in progress Comments IN01336056 DLI 8.6 At least one (1) annual hackathon-type event to promote public sector data use has been organized by the ADD. (Intermediate Outcome, 5,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- Planned for 2024. Comments IN01336057 DLI 8.7 245 quality, updated, saved priority datasets published free of charge with essential metadata in open, reusable format on platform data-gov-ma (or linked to sectoral platform), from baseline of 145. (Outcome, 10,000,000.00, 0%) Unit of Measure: Yes/No Indicator Type: Baseline Actual (Previous) Actual (Current) 2025 Value No No No Yes Date -- 10-Mar-2023 04-Sep-2023 -- New data sets have been published but not in line with international standards. Comments 10/20/2023 Page 28 of 28