The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Fiscal Governance and Institutions Project (P163540) WESTERN AND CENTRAL AFRICA | Nigeria | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2018 | Seq No: 11 | ARCHIVED on 27-Oct-2023 | ISR57626 | Implementing Agencies: Budget Office of the Federation, Bureau of Public Procurement, Corporate Affairs Commission, Federal Ministry of Finance, National Bureau of Statistics, Office of the Accountant General of the Federation, Office of the Auditor General of the Federation, Office of the Head of the Civil Service of the Federation Key Dates Key Project Dates Bank Approval Date: 27-Jun-2018 Effectiveness Date: 07-May-2019 Planned Mid Term Review Date: 01-Apr-2021 Actual Mid-Term Review Date: 20-Apr-2021 Original Closing Date: 31-Dec-2022 Revised Closing Date: 31-Dec-2023 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) To improve the credibility of public finance and national statistics. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Strengthening Revenue Management:(Cost $28.50 M) Strengthening Controls, Transparency, and Accountability:(Cost $56.40 M) Strengthening Economic and Fiscal Statistics:(Cost $34.10 M) Policy Coordination and Project Management:(Cost $6.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions The Nigeria Fiscal Governance and Institutions Project (FGIP) was approved by the World Bank Board of Executive Directors on June 27, 2018. The financing agreement was signed on February 12, 2019, and effectiveness achieved May 7, 2019. All implementing agencies have project implementing units and designated accounts are in place. Following an extended Mid-Term Review (MTR), the project was restructured with Bank approval on March 22, 2022. The first amended Financing Agreement was countersigned by the Honorable Minister of Finance, Budget and National Planning (HMFBNP) on May 6, 2022. The second restructuring extending the project through December 31, 2023, was approved in May 10/27/2023 Page 1 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) 2023. The second amendment to the Financing Agreement was signed by the World Bank on June 9, 2023 and countersigned by the FMoF on the June 19, 2023. Highlights of the status of implementation are as follows: Component 1 - Strengthening Revenue Management OAuGF has completed the field work of the revenue assurance audit of NCS and FIRS covering the period of FY2018 – 2021. The field work for IT audit of ITAS and ASYCUDA or NICIS for FY 2019 - 2021 has also been completed. The agency is in a position to complete the audit reports by end of October 2023. However, in the absence of a substantive or acting Auditor General of the Federation the revenue assurance and IT audits cannot be submitted to the NASS or made public. Since these are both requirements under the agreed verification protocol, this will impact full achievement of these PBCs. The Bank team agreed to raise this concern at a higher level. Revenue Analysis and Forecasting – Two PBCs have been achieved by Budget Office of the Federation (BOF) and authorization to withdraw issued. While the disbursement for PBC 2.1 (tax expenditure analysis is completed, US$1 million) has been completed, disbursement for PBC 2.2 (system for State Owned Enterprises (SOEs) and parastatals budget monitoring and financial performance management is completed and functioning, US$1 million) is still in progress. Trade Taxation and Custom Policy Study, implemented by the Federal Ministry of Finance, Technical Services Department (FMOF, TSD) is in the final stages of completion. The study will contain analysis required for the achievement of PBC 2.3 on cost-benefit analysis of tariff incentives on import and export duties and PBC 2.5 on the review of customs tariffs from the perspective of regional trade integration. Domestic Tax Study was launched by FMOF in July 2023 and in progress with the plan to complete the final report, containing draft Tax Codification and Simplification Bill Document, required for the achievement of PBC 2.4, by the end of October 2023. Component 2 - Strengthening Controls, Transparency, and Accountability Information Technologies for Budget Management and Reporting –PBC 3.2 (OAGF – bottom-up cash planning policy approval) and PBC 3.4 (OAGF – migration of legacy assets) have been verified and assessed as partially achieved at 90% and 95% respectively. The disbursement (USD2.8m) against these results are currently in progress. In September 2023 OAGF submitted for verification PBC 3.5 on publication of key fiscal and budget reports for Q1 and Q2 of 2023 on Open Treasury Portal. The verification for PBCs 3.1, 3.4 and 3.5 are currently in progress while PBCs 3.6 – 3.7 will be verified between November and December 2023. The OAGF reported that non availability of fiscal data from the CBN has impacted on the timelines and comprehensiveness of its reporting. Strengthening Public Investment Management (PIM) -- Adoption by the Budget Office of the Federation of a guideline for public investment management (PIM), as an annex to its Budget Circular, has been completed in 2021. The result was directly verified by the World Bank as partially achieved, and authorization to withdraw US$2 million (of the US$3 million allocated to this PBC) was issued on March 15, 2022. Partial achievement was due to lack of the appraisal methodology for all new public investment projects and prioritization approaches to select projects for funding through the budget, which was yet to be developed. PBC 4.1 has been fully achieved with the development of the appraisal methodology for all new public investment projects and prioritization approaches to select projects for funding through the budget, included as part of 2023 Budget Call Circulars. The additional disbursement of US$1 million was authorized against the result. PBC 4.4 (a) Deployment of GIFMIS capital/project module in 10 MDAs has been achieved and disbursement in progress. PBC 4.2 on the compliance rate with PIM guidelines and 4.3 on deployment of National Budget Portal is expected to be ready for verification by October and November 2023, respectively. PBC 4.4 (b) BOF implements capital project tracking system for 10 MDAs is planned for verification by mid-November 2023. However, the result may not be achieved as it depends on cooperation with other key stakeholders (M & E Department, FMOF and other key MDAs). Signing/implementation of e-GP contract - Implementation of BPP TA component continues to be stalled due to an unresolved dispute between BPP and the vendor, European Dynamics (ED) on implementation of the e-Government Procurement (e-GP) contract. Although BPP committed to a mutual resolution of the dispute including by paying the initial invoices at the Steering Committee on April 27, 2023, BPP sent a notice of termination of the contract to ED on May 12, 2023, without seeking a No Objection from the World Bank. In view of this, the World Bank advised BPP to first exhaust dispute resolution mechanisms as set out in the contract document. Subsequently, BPP reported the initiation of adjudication process as provided in the contract document. Bank team requested BPP to share a timeline for the adjudication process and to share the Adjudicator’s recommendation upon completion of the process. Following the stalemate between the BPP and the software vendor, as part of the Project restructuring in June 2023 the remaining PBCs related to e-GP were dropped. The Bank team will continue to provide necessary implementation support and technical assistance to the agency. The Bank team further requested BPP PIU to close out all outstanding contracts relating to the e-GP implementation and ensure other contracts are completed by end of December 2023. The Bank team reiterated that activities not completed within the implementation period and paid within the grace period (4 months after the Project closing date of December 31, 2023), will not be processed under the Project and may have to be borne by 10/27/2023 Page 2 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) the government. On the other hand, BPP indicated their commitment to implement e-GP but admitted it would not be achievable within the current closing date of the Project. Improving Controls and Efficiency in Payroll Expenditures – Office of the Head of Civil Service of the Federation (OHCSF) has completed roll out of the Human Resources (HR) Management module in the Integrated Payroll and Personnel Information System (IPPIS) to 34 core MDAs covering PBCs 6.1 – 6.3. The payment for results 6.1 and 6.2 has been verified and disbursement for a total of US$ 2 million in progress. The result for PBC 6.3 will be verified in October 2023. OHCSF will conduct sensitization workshop and user training for additional 12 non-core MDAs in preparation for rollout of HR module of IPPIS in these MDAs. Beneficial Ownership Register – The Corporate Affairs Commission (CAC) has implemented Electronic Register of Beneficial Owners of corporate entities. The new Register of Beneficial Ownership was launched on May 25, 2023 which included international workshop on experience sharing. The CAC continues to organize stakeholder training and sensitization workshop to ensure adequate awareness and seamless adoption of the register. The agency has also continued to perform minor adjustments to the system based on feedback from stakeholder engagements. Component 3 – Strengthening Economic and Fiscal Statistics Improving Economic Statistics -- Nigeria Bureau of Statistics (NBS) completed the Business Sample Census, achieving PBC 7.1 (US$10 million). Field Work for the Agriculture Census Listing for PBC 7.3 (US$6 million) was completed in December 2022, and Agriculture Sample Census, PBC 7.4 (US$2 million), was verified as achieved in the middle of September 2023. In addition, 1st round Labor Force Survey (PBC 7.2 – USD 0.5 million) has been completed and disbursed. 2nd rounds of the Labor Force Survey (PBC 7.5) and the first half of Nigeria Living Standards Survey (PBC 7.6) have been completed and currently under verification. The remaining PBCs 7.8 – 7.10 are planned to be completed between October and November 2023. The project is also providing TA to NBS through consultancies to support LFS and NLSS. A separate consultancy to support NBS on media, communications and knowledge management for Statistics is in progress to ensure that these reports are translated for ease of understanding and strategically disseminated to key stakeholders. Component 4: Policy Coordination and Project Management The Project Coordination Unit (PCU) made good progress having completed most of the critical procurements in between April and September 2023. However, the IVA contract and number of other consultancy contracts also lapsed requiring new contracts to be negotiated and signed. The delays in approval of new contracts have negatively impacted project implementation especially the IVA. Contract managers and PCU team were advised to proactively manage all active contracts under the project to avert such delays. PCU has continued to process payment as per transaction instead of periodic forecast as advised by the Bank team. This has also caused implementation delays as some activities are hampered due to lack of funds. Project Report has been under preparation but yet to be submitted to the World Bank. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High High High Macroeconomic High High High Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Substantial Moderate Moderate Institutional Capacity for Implementation and High Substantial Substantial Sustainability Fiduciary High Substantial Substantial Environment and Social Low Low Low 10/27/2023 Page 3 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Stakeholders High Substantial Substantial Other -- -- -- Overall High Substantial Substantial Results PDO Indicators by Objectives / Outcomes Strengthened oversight of the revenue of the Federation IN01335055 ►Non-oil revenue outturn (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 64.90 108.50 111.80 85.00 Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 PDO indicator 1 is overachieved with the 111.8% (OAGF FAAC report 2022 for Net non-oil revenue FAAC and FGN Fiscal Report 2022 for FGN Independent Revenue), FGN data is being verified Comments: Improved execution of the federal expenditure IN01335056 ►Capital expenditure execution rate (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 40.60 48.30 51.70 65.00 Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 Capital Expenditure Execution Rate - 51.7% (FGN Fiscal Report 2022). It is worth noting that in January 2022 part of the actual expenditures of Capital Development Fund - 2021 were also reported but they are Comments: excluded from the calculation of capital expenditures execution rate for 2022 under this indicator. Enhanced quality of fiscal and economic statistics IN01335057 ►Publication of reconcilied fiscal and economic datasets (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 6.00 6.00 Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 On the publication of reconciled fiscal and economic datasets, NBS has published 6 datasets out of 6 set Comments: as target. These include harmonized and validated 2019 and 2020 trade statistics, two economic data sets on National longitudinal panel survey from the household survey data published in April 2022 and 10/27/2023 Page 4 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) datasets of the 1st and 2nd rounds of Labor Force Surveys. NBS has an intention to publish the Business Sample Census Overall Comments PDO Currently, the project has fully achieved two out of the three PDO indicators. PDO indicator 1 is over achieve while the PDO indicator 3 may be over achieved with the publication of pending data by NBS. The PDO indicator 2 is partially achieved. Intermediate Results Indicators by Components Strengthening Domestic Revenue Management IN01335060 ►Regular internal and external audit reports completed (PBC /DLI 1) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The last AFS of the FG was produced in FY19. However, the OAuGF under the The last AFS of the FG project produced revenue was produced in assurance audits of 2017 FY19. However, the for FIRS and NCS which OAuGF under the Revenue assurance was verified as partially project produced audit of Main Income achieved (PBC 1.1). The revenue assurance Generating Agencies agency recently audits of 2017 for No external revenue (including FIRS and completed engagement FIRS and NCS which Value audits; occasional NCS) for 2020 and of consultants that will was verified as internal audits 2021 completed; IT undertake intensive partially audit of ITAS and training for a selected achieved (PBC 1.1). ASYCUDA / NICIS for team of the OAuGF to With with the support FY 2021 completed carry out the revenue of consultants, the assurance audits and IT reports are expected audits. It is envisaged to be completed by that both the training and September 2023. audit field work will be completed by end of June 2023. Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 The OAuGF has completed the field work for the revenue assurance and IT audits and plan to complete the audit reports in the coming weeks. However, due to absence of substantive Auditor General for the Comments: Federations, these reports cannot be submitted to the NASS or made public. This is a requirement on the VP of the project. IN01335063 ►Revenue analyses institutionalized at FMFBNP (PBC /DLI 2 ) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Tax Expenditure Analysis FMFBNP formally Occasional and Tax Expenditure is in implementation sends the draft Tax inadequate revenue Analysis completed Value stage and expected to be Codification and analysis; weak revenue and disbursed. completed and ready for Simplification Bill models verification in June 2023. document (through a 10/27/2023 Page 5 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Tax expenditure Memo) to the Federal Tax expenditure analysis analysis for 2019 and Ministry of Justice to for 2019 and 2020 and 2020 and financial prepare a Draft Tax financial performance performance Codification and management framework management Simplification Bill; for parastatals and SOEs framework for Review of customs completed. parastatals and SOEs tariffs from the completed. perspective of regional Pending progress on trade integration: completion of the Pending progress on impact analysis of the analysis on domestic tax completion of the harmonization of policy and customs policy analysis on domestic exemptions; impact / trade taxation, tax policy and customs analysis of the occasional and policy / trade taxation, Continental Free Trade inadequate revenue occasional and Agreement completed analysis; weak revenue inadequate revenue models. analysis; weak revenue models. Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 Tax expenditure analysis for 2019 and 2020 and performance management framework for parastatals and SOEs completed and disbursed. Cost-benefit analysis of tariff incentives on import and export duties and review of customs tariffs from the perspective of regional trade integration to be submitted for verification by end of November 2023. Domestic Tax Study is in progress. It will include the draft Tax Codification and Simplification Bill document which FMOF (TSD) will formally send (through a Memo) to the Federal Comments: Ministry of Justice to prepare a Draft Tax Codification and Simplification Bill. This will be submitted by end of November 2023 for verification. Review of customs tariffs from the perspective of regional trade integration: impact analysis of the harmonization of exemptions; impact analysis of the Continental Free Trade Agreement to be submitted for verification in November 2023. Strengthening Controls, Transparency and Accountability in the Use of Public Funds IN01335058 ►Enhanced functionality of the financial management information systems (PBC /DLI 3) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Approval of policy for bottom-up cash planning for roll-out across FGN; Migration of legacy assets and The bottom-up Cash inventory items in the Planning Policy was GIFMIS application for The bottom-up Cash approved by the 85% coverage of Planning Policy was President in 2022. assets and inventory; approved by the Implementation of the GIFMIS payment Implementation of President in 2022. policy covering 100% controls and cash commitment controls Value Implementation of the of MDAs is in progress management modules and cash management policy covering 100% of and it is currently not operational GIFMIS module MDAs is in progress and under verification. 81% covering 50 % of it is currently under of assets and MDAs; publication of verification. inventory items have key budget reports and been migrated to documents for Q1-Q4 GIFMIS. of FY23 in compliance with FGN Financial Transparency Policy and Implementation Guidelines (2019). Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 10/27/2023 Page 6 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Pilot implementation of bottom-up cash planning policy in MDAs covering 30 percent of MDAs is currently under verification. Approval of policy for bottom-up cash planning for roll-out across FGN partially achieved (90%) in the process of disbursement. Migration of legacy assets and inventory items in the GIFMIS application for 85% coverage of assets and Comments: inventory partially achieved (95%), processing disbursement. Implementation of commitment controls and cash management GIFMIS module covering 50% of MDAs is under verification. OAGF publishes no later than July 30, 2023, and maintains on the Open Treasury Portal for FY2023 Q1 and Q2 is under verification. IN01335061 ►Enhanced public participation in the budget cycle (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 13.00 26.00 26.00 20.00 Date 04-May-2018 30-Jun-2022 30-Jun-2023 31-Dec-2023 Public Participation score based on Open Budget Survey. Nigeria scored 26 in the 2022 survey indication the project has met the set target of 20 since 2021. The result will continue to be monitored and updated Comments: with the latest data during the life of the project. IN01335064 ►Strengthened monitoring and evaluation of public investment projects (PBC /DLI 4) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Compliance rate with PIM guidelines in at least two MDAs with largescale capital budgets; deployment of a National Budget Portal to publish Government of Revised PIM Nigeria’s (FGN and at PIM guideline as an Revised PIM guidelines guidelines were least 20 States) Value annex to the budget were annexed to the annexed to the 2023 approved capital circular is not in place 2023 Budget Circular. Budget Circular. projects (including supplementary budgets, if any); deployment of GIFMIS capital/project module in 10 MDAs; BOF implements capital project tracking system for 10 MDAs Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 The PBC on adoption by the Budget Office of the Federation of a guideline for PIM as an annex to its Comments: 2022 Budget Circular has been verified as achieved. IN01335065 ►MDAs in compliance with improved procurement standards (PBC /DLI 5) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/27/2023 Page 7 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) e-GP contract has been e-GP contract has awarded through Open been awarded through e‐GP modules rolled Competition to develop Open Competition to out to pilot MDAs: i) and deploy Registration develop and deploy registration, ii) module, Procurement Registration module, procurement plan & Plan & Advert Module, Procurement Plan & advert, iii) catalogue, Tendering Module, Advert Module, iv) e-framework Evaluation & Award Tendering Module, agreement iii) Module, e-GP Admin Evaluation & Award tendering, iv) Module, Reporting Module, e-GP Admin evaluation & award, v) Module, E-Learning Module, Reporting e-GP admin, vi) Module, Contract Module, E-Learning reporting; vii) e- Management Module, Module, Contract learning, viii) contract Catalogue Module, e- e‐GP modules are not Management Module, management, ix) Framework Agreement, Value developed and used by Catalogue Module, e- tendering, x) Procurement MDAs. Framework evaluation & award, ix) Management Information Agreement, catalogue, x) e- System Module, in 10 Procurement framework agreement, pilot MDAs. Management xi) procurement Information System management The UAT is currently in Module, in 10 pilot information system progress. Implementation MDAs. All modules rolled out completion date for the e- in the pilot MDA and GP will provided by BPP The UAT has been integrated with once UAT finalized. stalled due to contract GIFMIS, Open There is a risk of not management Contracting Standards achieving and verifying challenges between and Beneficial the result before the the BPP and the Ownership. project closing date of software vendor. June 30, 2023. Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 IN01335066 ►Open Budget Survey score on comprehensiveness of information in appropriation bill (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 11.00 32.00 45.00 20.00 Date 04-May-2018 12-Dec-2022 12-Dec-2022 31-Dec-2023 It assesses comprehensiveness of eight key budget documents by the Open Budget Survey. Nigeria Comments: currently scores 45% and ranks 65 out of 120 countries survey. IN01335067 ►An electronic Register for Beneficial Ownership Disclosure consistent with OGP requirements is established and functional (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 The contract Design, Development/Customization, Supply, Installation and Maintenance of an Electronic Register of Beneficial Owners of Corporate Entities was signed on November 4, 2022 . Implementation of Comments: the BOR was completed with go live achieve on May 25, 2023. The agency has also undertaken intensive training and sensitization of key stakeholders since the launch of the Register. IN01335068 ►Improving controls and efficiency in the civil service payroll (PBC 6) (Text, Custom) 10/27/2023 Page 8 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Baseline Actual (Previous) Actual (Current) End Target Human Resources (HR) Management module in the Integrated Payroll Human Resources and Personnel (HR) Management Information System module in the (IPPIS) has been rolled Human Resources (HR) Integrated Payroll and out in 24 core MDAs. 12 Management module in Personnel Information HR module rolled out MDAs are currently the Integrated Payroll System (IPPIS) has in 34 core MDAs Value under verification while and Personnel been rolled out in 23 covering all staff the remaining 11 will be Information System core MDAs. All 23 core grades 12 and above verified by May 2023. (IPPIS) is not activated. MDAs have been completed and Additional 11 MDAs verified. Disbursement covering all staff on in progress. grades 12 and above is in progress but with some delays. Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 All 23 core MDAs have been implemented and verified as achieved. Roll out of HR Module of IPPIS has Comments: been completed in additional 11 MDAs, and the relevant result is under verification. Improving Economic and Fiscal Statistics IN01335059 ►Generated and updated statistical datasets (PBC /DLI 7) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Sample censuses on NBS has published 4 NBS has published 6 agriculture and datasets out of 6 set as datasets out of 6 set business completed target. These include as target. These and published; 1st, harmonized and include harmonized 2nd, 3rd and 4th validated 2019 and 2020 and validated 2019 quarterly rounds of trade statistics and two and 2020 trade labor force survey for economic data sets on statistics and two completed; field work No agriculture and National longitudinal economic data sets on Value for the Nigeria Living business census panel survey from the National longitudinal Standards Survey household survey data panel survey from the completed. published in April 2022 at household survey data NBS website. NBS has published in April 2022 National Strategy on also published the at NBS website. NBS Development of Business Sample has also published 1st Statistics (NSDS) for Census and 1st round of and 2nd rounds of 2024-2028 is approved Labor Force Survey. Labor Force Survey by NBS board. Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 Business Sample Census completed and disbursed. Field work for Agriculture census listing and Agriculture sample census have been completed and disbursed. Comments: The 1st round of LFS has been completed and disbursed. The 2nd round of LFS and Agriculture Sample Census and the first half of Nigeria Living Standard Survey have been submitted for verification and expecetd to be verified in October 2023. IN01335062 ►Gender-disaggregated data on land and business ownership collected and published (Yes/No, Custom) 10/27/2023 Page 9 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 04-May-2018 28-Apr-2023 29-Sep-2023 31-Dec-2023 Overall Comments IR NBS will publish NLFS statistics the week of August 21 and the published statistics will be disaggregated by gender. Performance-Based Conditions IN01335069 ►PBC 1 Regular internal and external audit reports completed (Text, Output, 6,500,000.00, 7.69%) Baseline Actual (Previous) Actual (Current) December 31, 2023 Revenue assurance audit of 2017 was conducted for NCS and FIRS. The result was verified as partially achieved, 50% of the PBC was disbursed to the Revenue assurance audit OAuGF. The OAuGF of 2017 was conducted conducted the revenue for NCS and FIRS. The and IT audits for 2018 - No external revenue audits; Value result was verified as 2021 and has completed -- occasional internal audits partially achieved, 50% the field work. The report of the PBC was will be ready for disbursed to the OAuGF. verification in October 2023 but the result may remain unachieved due to absence of substantive AuGF to present the report to the NASS as required in the VP. Date -- 28-Apr-2023 29-Sep-2023 -- The OAuGF completed the field work for revenue assurance and IT audit. The report is expected to be ready Comments: but at the risk of the result not being achieved due to absence of substantive AuGF to submit the report to the NASS and make public as required by the VP. IN01335070 ►PBC 2 Revenue analyses institutionalized at FMFBNP (Text, Output, 7,500,000.00, 26.67%) Baseline Actual (Previous) Actual (Current) December 31, 2023 Analysis of tax Analysis of tax Occasional and inadequate expenditure was expenditure was Value revenue analysis; weak -- completed (PBC 2.1). A completed (PBC 2.1). A revenue models system for SOEs and system for SOEs and 10/27/2023 Page 10 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) parastatals budget parastatals budget monitoring and financial monitoring and financial performance performance management management is is completed and completed and functioning (PBC 2.2). functioning (PBC 2.2). Both PBCs were achieved Both PBCs were by BOF and verified achieved by BOF and directly by the World Bank verified directly by the as achieved. Payment for World Bank as achieved. result 2.1 has been disbursed while 2.2 is under processing. PBC 2.3 Cost-benefit analysis of tariff incentives on import and export duties in progress, final report ready for verification by November 2023. PBC 2.4 FMFNBP formally sends the draft Tax Codification and Simplification Bill document (through a Memo) to the Federal Ministry of Justice to prepare a Draft Tax Codification and Simplification Bill in progress with report to be ready by end of October and verification planned for November 2023. PBC 2.5 Review of customs tariffs from the perspective of regional trade integration: impact analysis of the harmonization of exemptions; impact analysis of the Continental Free Trade Agreement completed (TSD) in progress, ready for verification by November 2023. Date -- 28-Apr-2023 29-Sep-2023 -- BOF PBC 2.1 – Analysis of tax expenditure was completed by the BOF and verified directly by the World Bank as achieved. Disbursement has been completed. BOF PBC 2.2 - A system for SOEs and parastatals budget monitoring and financial performance management is completed and functioning - was also directly verified by the World Bank as achieved. The disbursement of US$1m in progress. TSD PBC 2.3: Cost -benefit analysis of tariff incentive on import and export duties are expected to be completed by November 30, 2023. TSD PBC Comments: 2.4 FMOFNBP formally sends draft Tax Codification and Simplification Bill document (through a Memo) to the Federal Ministry of Justice to prepare a Draft Tax Codification and Simplification Bill is expected to be achieved in November 2023. TSD PBC 2.5: Review of customs tariffs from the perspective of regional trade integration: impact analysis of the harmonization of exemptions; impact analysis of the Continental Free Trade Agreement is expected to be completed by November 30, 2023. IN01335071 10/27/2023 Page 11 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) ►PBC 3 Enhanced functionality of the financial management information systems (Text, Output, 14,500,000.00, 19.31%) Baseline Actual (Previous) Actual (Current) December 31, 2023 Value GIFMIS payment controls Bottom-up Cash 3.1 Three months Pilot 3.7 OAGF publishes and cash management Planning Policy was implementation of bottom- and maintains on modules not operational approved by the up cash planning policy the Open Treasury President. covering 30 percent of Portal for FY2023 Implementation of bottom MDAS completed, under Q4. up cash planning policy verification. in MDAs covering 100% 3.2 Bottom-up Cash a. Monthly of MDAs is in progress. Planning Policy was Treasury Submission of final FY21 approved by the President Statements within 7 general purpose final and verified as partially days of the end of statement for the achieved with a sum of the month. Federation for audit by $900,000 to be disbursed. b. Automated June 30, 2022 was not 3.3 Migration of legacy Daily Payment achieved. assets and inventory items Reports covering in the GIFMIS application payments of at least for 85 percent coverage of NGN10 Million assets and inventory was outlining the MDA partially achieved and responsible, the $1,900,000 disbursement beneficiary, purpose in progress. and amount of each 3.4 Implementation of payment. commitment controls and c. Monthly cash management Budget Performance GIFMIS module covering Reports generated 50 percent of MDAs by GIFMIS, within 7 completed, under days of the end of verification. the month 3.5: OAGF publishes no by MDAs, functions later than July 30, 2023, and economic and maintains on the activities performed, Open Treasury Portal for by all Federal FY2023 Q1 and Q2 under Government verification. Agencies PBCs 3.6 and 3.7 to be d. Monthly ready for verification in Fiscal Accounts, November and December generated fully by 2023 respectively. GIFMIS within 14 days of the end of the month. e. Unaudited quarterly financial statements by MDA and unaudited consolidated quarterly financial statements, within 30 days of the end of the quarter. AND Accountant General of the Federation issues a Treasury/Finance Circular requiring Government-owned Enterprises to publish and maintain Audited Financial Statements on their 10/27/2023 Page 12 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) websites within the statutory timeline. Date -- 28-Apr-2023 29-Sep-2023 -- PBC 3.1 Implementation of bottom up cash planning in MDAs covering 30% of MDAs currently under verification. PBCs 3.2 on approval of bottom up cash policy roll out and BPC 3.3 Migration of legacy assets and inventory items in the GIFMIS application for 85% coverage of the assets and inventory have been verified as partially achieve at 90% and 95% respectively. Disbursement ($900,000 & $1,900,000) for both Comments: results is under processing. PBC 3.4: Migration of legacy assets and inventory items in the GIFMIS application for 85% coverage of assets and inventory is under verification by IVA. PBC 3.5: Implementation of commitment controls and cash management GIFMIS module covering 50% of MDAs is in progress and currently under verification. IN01335072 ►PBC 4 Strengthened monitoring and evaluation of public investment projects (Text, Outcome, 7,000,000.00, 57.14%) Baseline Actual (Previous) Actual (Current) December 31, 2023 4.1 BOF included the PIM guideline as an annex revised PIM guidelines as to the 2022 budget circular an annex to the 2023 was achieved and the Budget Call Circular. disbursement of remaining Disbursement of $1,000,000 in progress. remaining $1m under processing.. 4.2 Compliance rate with 4.2 Compliance rate with PIM guidelines in at least PIM guidelines in at least two MDAs with largescale two MDAs with largescale capital budgets expected to capital budgets, planned be completed by to be verified by October September 2023. 2023. 4.3 Deployment of a 4.3 Deployment of a National Budget Portal to National Budget Portal to publish Government of publish Government of Nigeria’s (FGN and at BOF included the revised Nigeria’s (FGN and at least least 20 States) approved PIM guidelines as an Value 20 States) approved budgets (recurrent and -- annex to the 2023 budgets (recurrent and capital) (including Budget Call Circular. capital) (including supplementary budgets, if supplementary budgets, if any), expected to be any) to be completed by verified by November September 2023. 2023 4.4 (a) Deploy GIFMIS 4.4 (a) Deploy GIFMIS capital/project module in capital/project module in 10 10 MDAS completed and MDAS currently under currently under verification. disbursement. 4.4 (b) BOF implements 4.4 (b) BOF implements capital project tracking capital project tracking system for 10 MDAs, to be system for 10 MDAs to be verified by end of completed by November November 2023. But may 2023. not be achieved due to lack of collaboration by the stakeholders. Date -- 28-Apr-2023 29-Sep-2023 -- Comments: The revised PIM guidelines were annexed to the 2023 Budget Circular. The revised guideline verified as fully achieved., disbursement in progress. 4.2 Compliance rate with PIM guidelines in at least two MDAs with 10/27/2023 Page 13 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) largescale capital budgets, planned to be verified by October 2023. 4.3 Deployment of a National Budget Portal to publish Government of Nigeria’s (FGN and at least 20 States) approved budgets (recurrent and capital) (including supplementary budgets, if any), expected to be verified by November 2023 4.4 (a) Deploy GIFMIS capital/project module in 10 MDAS completed and and verified. Disbursement in progress. 4.4 (b) BOF implements capital project tracking system for 10 MDAs, to be verified by November 2023, but at the risk of not being achieved due to weak collaboration of other stakeholders. IN01335073 ►PBC 5 MDAs in compliance with improved procurement standards (Text, Intermediate Outcome, 2,000,000.00, 100.00%) Baseline Actual (Previous) Actual (Current) December 31, 2023 e-GP contract was awarded through open competition to develop and deploy registration module, procurement plan & advert module, tendering module, evaluation & award e-GP contract was module, e-GP admin awarded through open module, reporting module, competition to develop e-learning module, and deploy registration contract management module, procurement module, catalogue plan & advert module, module, e-framework tendering module, agreement, procurement evaluation & award management information module, e-GP admin system module, in 10 pilot module, reporting MDAs. The result for 5.1 e‐GP modules are not module, e-learning Signing of e-GP contract Value developed and used by -- module, contract awarded through Open MDAs. management module, Competition has been catalogue module, e- verified and disbursed. framework agreement, procurement However, due to contract management information implementation issue system module, in 10 between the BPP and the pilot MDAs. software vendor, progress in implementation has UAT of e-GP modules is been stalled. The parties in progress. have opted for adjudication as provided in the contract document. The rest of the PBCs were dropped during the restructuring in June for lack of progress and risk of uncompletion before project closing. Date -- 28-Apr-2023 29-Sep-2023 -- Verification of PBC 5.1 has been completed and confirmed the achievement of the PBC. Continued Comments: implementation of e-GP has been stalled due to unresolved contract issue between BPP and the software vendor. The rest of the PBCs were dropped as part of the project restructuring in June 2023. IN01335074 10/27/2023 Page 14 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) ►PBC 6 Improving controls and efficiency in the civil service payroll (Text, Intermediate Outcome, 3,000,000.00, 66.67%) Baseline Actual (Previous) Actual (Current) December 31, 2023 6.1 Human Resources (HR) Management module in the Integrated Payroll Human Resources (HR) and Personnel Information Management module in System (IPPIS) in 12 the Integrated Payroll MDAs has been and Personnel completed and verified, Information System disbursement in progress. Human Resources (HR) (IPPIS) in 12 MDAs has Management module in the been completed and 6.2 Rollout out of the HR Integrated Payroll and Value under verification. module to 11 additional -- Personnel Information core federal MDAs was System (IPPIS) is not Rollout out of the HR completed and verified. activated. module to 11 additional Disbursement in progress. core federal MDAs was completed and expected 6.3 HR module rolled out to be verified by May in 11 further core MDAs 2023. covering all staff grades 12 and above to be completed by end of September 2023. Date -- 28-Apr-2023 29-Sep-2023 -- Human Resources (HR) Management module in the Integrated Payroll and Personnel Information System (IPPIS) in 12 core MDAs has been completed and verified. Disbursement in progress. Rollout out of the HR Comments: module to 11 additional core federal MDAs was completed and verified. Disbursement under processing. 6.3 HR module rolled out in 11 further core MDAs covering all staff grades 12 and above to be completed and submitted for verification by end of September 2023. IN01335075 ►PBC 7 Generated and validated statistical datasets (Text, Output, 25,100,000.00, 73.71%) Baseline Actual (Previous) Actual (Current) December 31, 2023 Value No agriculture and NBS has also published 7.1 and 7.2: NBS has also 7.8 3rd round of business census the Business Sample published the Business Labor Force Survey Census and 1st round of Sample Census and 1st completed (US$0.7) Labor Force Survey. round of Labor Force 7.9 4th round of Survey. 7.3 Field work of Labor Force Survey listing of Agriculture completed (US$0.7) Census has been 7.10 National completed and disbursed Strategy on against. 7.4 Agriculture Development of Sample Census Statistics (NSDS) for completed and 2024-2028 approved disbursement under by NBS board processing. (US$0.7) 7.5 2d round Labor Force Survey are completed, currently under verification. 7.6 First half of field work for the Nigeria Living Standards Survey, completed and under verification. The rest 10/27/2023 Page 15 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) of the PBCs are planned to be completed between October and December 2023. Date -- 28-Apr-2023 29-Sep-2023 -- Business Sample Census completed. The result has been verified and disbursement completed. PBCs 7.2 – 1st rounds of the Labor Force Survey (LFS) has been completed and disbursed. PBCs 7.3 – Field work for the agriculture census listing completed – has been completed, verified and disbursed. PBC 7.4 – Agriculture sample census has been completed, verified and disbursed.. PBC 7.5 - Second round of Labor Force Survey (LFS) has been completed and currently under verification. PBC 7.6 – First half of the Nigeria Living Standards Comments: Survey (NLSS) has been submitted for verification and planned to be verified later in October 2023. PBC 7.7: Second half of field work for the Nigeria Living Standards Survey is expected to be completed in October 2023. PBC 7.8: Third round of labor force survey completed, PBC 7.9: Fourth round of labor force survey completed, and PBC 7.10: National Strategy on Development of Statistics (NSDS) for 2024-2028 approved by NBS board, are on track to be achieved by December 2023. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P163540 IDA-62880 Effective USD 125.00 125.00 0.00 47.97 67.19 42% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P163540 IDA-62880 Effective 27-Jun-2018 12-Feb-2019 07-May-2019 31-Dec-2022 31-Dec-2023 Cumulative Disbursements 10/27/2023 Page 16 of 17 The World Bank Implementation Status & Results Report Fiscal Governance and Institutions Project (P163540) Restructuring History Level 2 Approved on 26-Mar-2022 ,Level 2 Approved on 07-Jun-2023 Related Project(s) There are no related projects. 10/27/2023 Page 17 of 17