The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Uganda Intergovernmental Fiscal Transfers Program (P160250) AFRICA EAST | Uganda | Governance Global Practice | Requesting Unit: AECE2 | Responsible Unit: EAEG1 IBRD/IDA | Program-for-Results Financing | FY 2017 | Team Leader(s): Zubair Khurshid Bhatti, Barbara Kasura Magezi Ndamira, Richard Ancrum Walker Seq No: 4 | ARCHIVED on 17-Feb-2022 | ISR49880 | Created by: Barbara Kasura Magezi Ndamira on 21-Dec-2021 | Modified by: Zubair Khurshid Bhatti on 11-Feb-2022 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) To improve the adequacy and equity of fiscal transfers and fiscal management of resources by Local Governments for health and education services. Board Approved Revised Program Development Objective (If program is formally restructured) to improve the adequacy, equity and effectiveness of financing and the oversight, management and delivery of local government services in education, health, water and environment, and micro irrigation, including refugees and their host communities. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions The World Bank approved additional financing (AF) to the UgIFT PforR Program with a credit of US$240 million equivalent and a grant of US$60 million equivalent in September 2020, bringing the total to 500 million dollars. The original program had earlier been restructured to allow for: (i) reallocation of funds between disbursement categories; (ii) changes to the disbursement linked indicators; and (iii) selected changes to the results framework. The Additional Financing became effective on October 6, 2021. Thiry-five percent (176.5 million USD) have been disbursed as of June 2021. Seventy-five million dollars is likely to be disbursed in February 2022. After this, the next round of disbursement is due in June 2022 The Government of Uganda continues to protect the financing of local governments (LGs) despite the fiscal constraints imposed by the COVID-19 crisis. LG grants in nominal terms have consistently increased from USh2.6 trillion in FY16/17 to USh6.4 trillion in FY21/22, representing an increased share of LG grants in the budget from 14% to 18% between the FY16/17 and FY21/22 national budgets. FY21/22 allocations to LG grants supported by UgIFT were increased further in November 2021 through the parliamentary approval of a supplementary budget worth approximately USh104bn to meet the program’s financing targets. Increased Resourcing at the LG level has led to several positive implementation elements. A promising start has been made, especially for the funding of the construction of schools; upgrading of basic health facilities; funding to recruit additional key staff in all the four participating sectors for the least-staffed LGs; an increase in the number of connected water points and support to farmers with irrigation equipment under the microscale irrigation component. This component has inventively used ICT for effective sensitization and monitoring of farmers’ expressions of interest. The engagement of the Overseas Development Institute (ODI) in the education sector, with the support of the Foreign, Commonwealth, and Development Office (FCDO), has provided much-needed technical assistance (TA). A tender was launched to contract a firm to support the LGFC in the preparation of the disbursement linked indicators (DLI) verification reports, but none of the two bidders was compliant with Public Procurement and Disposal of Public Assets Authority (PPDA) rules. This remains a key outstanding action. The overall progress of the program is moderately satisfactory, for several reasons. The funds allocated to the LGs in the budget fall short of the medium-term plan (MTP). The gaps are redressed through supplementary budgets, but this process is best avoided by ensuring compliance with the MTP in the original FY22/23 approved. The quality of reporting on results and progress, including sector-level interventions, also needs attention. Recruitment challenges to ensure the achievement of staffing targets need to be addressed. Procurement and contract management challenges in the education and health infrastructure activities and purchase of equipment also need to be addressed. Adherence to environmental and social safeguards systems is needed. The program continues to experience land ownership challenges that have delayed the construction of 2/17/2022 Page 1 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) both schools and health facilities. There is also the need to strengthen the capacity for the creation and operationalization of grievance redress mechanisms at the lower local government levels. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P160250 IDA-61040 Effective USD 200.00 200.00 0.00 176.55 28.10 86% P160250 IDA-67730 Effective USD 240.00 240.00 0.00 0.00 242.87 0% P160250 IDA-D7150 Effective USD 60.00 60.00 0.00 0.00 60.82 0% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P160250 IDA-61040 Effective 27-Jun-2017 26-Apr-2019 29-May-2019 31-Dec-2023 31-Dec-2023 P160250 IDA-67730 Effective 14-Sep-2020 10-Jun-2021 06-Oct-2021 30-Jun-2024 30-Jun-2024 P160250 IDA-D7150 Effective 14-Sep-2020 10-Jun-2021 06-Oct-2021 30-Jun-2024 30-Jun-2024 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61040-001 Annual Incr bdgt alloc to Partially 1.1 Regular XDR 2,920,000.00 2,920,000.00 100 % cond grnt to L Achieved Enh equit formula oper Partially 1.2 Regular XDR 20,400,000.00 20,400,000.00 100 % grnts in Educ Achieved Enh equit devt grants in Partially 1.3 Regular XDR 4,380,000.00 4,380,000.00 100 % Educ impl Achieved Fisc Mgt Educ resource by Partially 1.4 Regular XDR 2,920,000.00 2,920,000.00 100 % LGs Achieved Inc bdgt alloc grnts to LGs Partially 2.1 Regular XDR 1,314,000.00 1,314,000.00 100 % health Serv Achieved enh equi formula op grnt Partially 2.2 Regular XDR 2,920,000.00 2,920,000.00 100 % health phased Achieved Qty of fisc mgt health Partially 2.4 Regular XDR 2,920,000.00 2,920,000.00 100 % resources by LGs Achieved Assessment targtd perf Partially 3 Regular XDR 2,737,500.00 2,737,500.00 100 % impvt fisc mgt by Achieved Adequacy & equity of Partially 4.1 Regular XDR 20,160,000.00 17,280,000.00 86 % wage & non-wage rec Achieved 2/17/2022 Page 2 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Adequacy & equity Partially 4.2 Regular XDR 33,840,000.00 6,768,000.00 20 % recurrent fin of Local Achieved Adequacy & targt of devt Partially 5 Regular XDR 17,280,000.00 10,080,000.00 58 % fin for serv de Achieved No of key actns frm Local Partially 6 Regular XDR 12,960,000.00 9,360,000.00 72 % Serv Del Impr Achieved Central Govt core 7 Regular XDR 11,520,000.00 Not Achieved 0.00 functions in oversight LG mgmt of serv del is 8 Regular XDR 5,760,000.00 Fully Achieved 5,760,000.00 100 % strengthnd overal Serv delivery perfomance 9 Regular XDR 3,868,500.00 Not Achieved 0.00 is strengthened Loan: IDA67730-001 Adq & eqt of wage/N-wage Partially 1 Regular XDR 59,600,000.00 0.00 rcur fin lcl sv Achieved Adq & Targ of dvlpm fin for Partially 2 Regular XDR 53,800,000.00 0.00 serv dlv inf Achieved No of key atns frm lcl svs Partially 3 Regular XDR 16,000,000.00 0.00 dlv imprv mtr Achieved Cntrl Gvrnm core fntns in 4 Regular XDR 19,700,000.00 Not Achieved 0.00 ovrsght gdnce LG mgmt of svs dlv is Partially 5 Regular XDR 10,900,000.00 0.00 strgth ovrll & wks Achieved Svs delv prfmc is strgth 6 Regular XDR 14,500,000.00 Not Achieved 0.00 ovrll & wkst pr Loan: IDAD7150-001 Adq & eqt of wage/N-wage Partially 1 Regular XDR 13,800,000.00 0.00 rcur fin lcl sv Achieved Adq & Targ of dvlpm fin for Partially 2 Regular XDR 8,750,000.00 0.00 serv dlv inf Achieved No of key atns frm lcl svs Partially 3 Regular XDR 7,300,000.00 0.00 dlv imprv mtx Achieved Cntrl Gvrnm core fntns in 4 Regular XDR 6,600,000.00 Not Achieved 0.00 ovrsght gdnce LG mgmt of svs dlv is Partially 5 Regular XDR 3,625,000.00 0.00 strgth ovrll & wks Achieved Svs delv prfmc is strgth 6 Regular XDR 3,625,000.00 Not Achieved 0.00 ovrll & wkst pr Program Action Plan The Annual Budget allocations and MTEF are consistent with the agreed Medium Term Plan for increasing budget Action Description allocations to the transfers which is set out in the POM. Source DLI# Responsibility Timing Timing Value Status 2/17/2022 Page 3 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Technical MoFPED Recurrent Yearly In Progress Completion Measurement The Annual Budget and MTEF allocations are consistent with the MTP. Alignment on-going: A supplementary of Ushs. 104.7Bn required to meet the MTP commitments for FY 2021/22 is Comments awaiting Parliamentary approval. Alignment for FY 2022/22 ongoing to meet the shortfall of Ushs. 341.6Bn in the BCC1 MTEF. MTEF for outer year Reconsideration of Medium Term Plan for increasing budget allocations to the transfers in the POM and MTEF Action Description allocations to the transfers, if specified macroeconomic variables deteriorate. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement MTEF allocations changed following agreement of revisions between WB and GoU. Comments Action Description Adherence to the revised formulae and phase in plan in the budget allocations and releases. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Formula phase in plan implemented as measured by DLIs 1 and 2. Done for all but on-going for Health PNFP facilities: Out of the above supplementary, UGX 0.57 bn to PNFP HCs, and Comments UGX 0.60bn to PNFP Hospitals will be allocated to ensure full application of the formula Action Description Implementation of a process ensuring consistency of the data used for implementation of the redesigned grants. Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoES, MoH Recurrent Yearly In Progress Completion Measurement Formulae variables and cost center lists signed off by the responsible parties using process set out in POM. Comments Renegotiation of targets if the combination of PDO adequacy, equity, service delivery targets, and medium term plan Action Description to uplift transfers become misaligned in a way which significantly increases the cost of achieving targets. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Agreed targets following renegotiation. Comments 2/17/2022 Page 4 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Implementation of the institutional strengthening measures in Central Government to manage transfers system, make Action Description transfers on time, and to communicate effectively with LGs. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Institutional strengthening measures as specified in the POM implemented Warranting reforms on IFMS being undertaken, PBS upgraded to enable online requisitions for Comments supplementaries & virements; and Quarterly Media briefing held to communicate releases Annual performance assessment takes place according to agreed rules and covers technical, fiduciary, environmental Action Description and social risks. Source DLI# Responsibility Timing Timing Value Status Office of Prime Technical Recurrent Yearly Completed Minister Completion Measurement Annual assessment takes place (DLIs 7, 8 and 9) and validated in line with process in the POM. Assessment ongoing & expected to be completed by December 2021. Quality Assurance by IVA to be done by June Comments 2022 Updating and dissemination of manuals and procedures relating to transfers, procurement, financial management, Action Description and LG staffing to cater to technical, fiduciary, environmental and social risks. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Specified manuals and guidelines adjusted taken into account issues specified in the POM. Central MDAs conduct Completion Measurement dissemination and training exercises annually directly to local government staff, teachers and in charges of health facilities. Comments Action Description Implementation of a process for targeted performance improvement. Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoES, MoH Recurrent Yearly Completed Completion Measurement Local Government and Thematic Performance Improvement Plans implemented as measured in DLI3 Comments 2/17/2022 Page 5 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Two thematic areas for targeted performance improvement in 2018/19 address fiduciary and social and Action Description environmental risks identified during the first round of LG performance assessments and help to strengthen capacity of LGs to implement the guidelines Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoH, MoES Due Date 30-Apr-2020 Completed Completion Measurement Thematic Performance Improvement areas are chosen accordingly Comments Strengthen tools for enhancing integration of Environmental and Social issues into LG planning, budgeting, project Action Description screening, procurement, contract management and monitoring. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MWE, NEMA, Due Date 31-Aug-2020 Completed Systems PPDA, MoGLSD Tools in place: sectoral screening checklists; ESMP templates; ESHS provisions in bidding docs, evaluation criteria, Completion Measurement approval of certificates; monitoring, reporting and E&S mainstreaming checklists. Comments Action Description Guidance for unified system of grievance redress and community engagement in Local governments issued. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MoLG Due Date 31-Aug-2020 Completed Systems Guidance for establishment ad functioning of grievance redress in LGs including: grievance handling system; Completion Measurement consultative committees to handle grievances and disputes at each LG and MDA; crosscutting and sectoral community engagement structures. Comments Joint monitoring visits to all local government for construction led by MoWT, covering procurement, contract Action Description management, safeguards requirements. Source DLI# Responsibility Timing Timing Value Status MWT Sector MDAs Fiduciary Systems MGLSD NEMA IG Recurrent Quarterly In Progress MoLG PPDA Completion Measurement Quarterly Monitoring and Follow up Reports. Comments 4th Round of Joint Monitoring done in September 2021. Joint spot monitoring done in November 2021 2/17/2022 Page 6 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Minimum condition in the performance assessment put in place a) to ensure critical staffing in LG sector and Action Description fiduciary, environmental and social safeguarding departmental roles and LLGs, and b) to ensure E&S project screening takes place. Source DLI# Responsibility Timing Timing Value Status Technical OPM Due Date 30-Jun-2020 Completed Completion Measurement Updated Performance Assessment Manual Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate Substantial Substantial Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Substantial Substantial Substantial Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Moderate Moderate Stakeholders Moderate Moderate Substantial Other -- Moderate Moderate Overall Substantial Substantial Substantial RiskComments Comments The complexity of coordination with stakeholders and the divergent views on some important topics, such as the mainstreaming of the RBF, are becoming more apparent and hampering day-to-day implementation. Results PDO Indicators by Objectives / Outcomes 1a: Adequacy and equity of staffing for service delivery IN01088466 ►Primary Schools - % of LGs with enough teachers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/17/2022 Page 7 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Value N/A 64% 64% 90% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Based on recent analysis, the actual performance as of June 2021 is 64%. This is the same calculation that was used to inform the FY2020/21 budget. This measures the % of LGs with at least 80% of primary Comments education positions filled. This information has not been updated for November 2021 when the most recent mission took place. IN01088472 ►Secondary Schools - % of LGs with enough teachers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A 39% 35% 47% Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Based on recent analysis and submission from MoES-Actual performance as of June 2021, the indicator stands at 35%. This is the same calculation that was used to inform the FY2021/22 Budget. This measures Comments the % of LGs with at least 56.5% of secondary education positions filled as per the new secondary staffing structure. IN01088475 ►Health Facilities - % of LGs with enough health workers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A 19% 19% 37% Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Based on the recent analysis and as per the figures submitted by MoH for the FY 20/221budget, the minimum level of staffing to be achieved is 82% and, currently, only 19% of LGs are compliant. This Comments information has not been updated since the last June 2021 mission. IN01088477 ►Critical Sector Departments & LLG staff - % of LGs all critical staff in place. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A 22% 22% 55% Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Awaiting for the LGPA Report (This indicator was not included in the previous reports). The information has Comments not been updated since the last mission in May 2021. 1b: Adequacy of Non-Wage Recurrent and Development Financing for Service Delivery IN01088470 ►LG Non Wage Recurrent Financing - Nominal Budget Allocations for Health and Education (UGX billion) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 223.00 434.00 434.00 593.00 Date 30-Jun-2017 30-Nov-2020 30-Nov-2021 30-Jun-2024 The is based on the approved budget including supplementaries. Comments IN01088474 2/17/2022 Page 8 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) ►LG Development Financing - Nominal Budget Allocations for Health and Education (UGX billion) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 28.00 343.00 343.00 523.00 Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Comments 1c: Equity of Non Wage Recurrent and Development Financing for Service Delivery IN01088459 ►LG Non Wage Recurrent Financing - % of Grant Allocations for Health and Education based on an Equitable Formula (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 92% 92% 92.00 Date 30-Jun-2017 30-Nov-2020 29-Nov-2021 30-Jun-2024 Comments IN01088471 ►LG Development Financing - % of Grant Allocations for Health, Education on an Equitable Formula (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100 (Education only) 46% 46% 56% Date 30-Jun-2017 30-Jun-2021 30-Nov-2020 30-Jun-2024 Comments 2: Core Functions Carried Out in the Oversight of Service Delivery by Central Government IN01088467 ►Number of core central functions carried in support of service delivery (in Education, Health and Crosscutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 4 out of 4 (in each Value 0 out of 2 0 out of 4 0 out of 4 sector cross cutting) Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 29-Jun-2024 According to IVA report. Guidelines were not disseminated, PIPs were not prepared but training in E&S not Comments done. A few monitoring reports were available 3a: Improvement in the LG performance in the management of service delivery and investments IN01088460 ►Improvement in LG Management Performance Overall (in Education, Health and Cross-cutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Yes (Education, health, water, and Value N/A Yes Yes. environment, micro- irrigation, cross-cutting areas). 2/17/2022 Page 9 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Date 30-Jun-2017 30-Jun-2021 29-Nov-2021 29-Jun-2024 Assessment based on LGPA Report 2019 (FY2018/19). (Due the Reporting change of LGPA 2020, the Comments results cannot be compared with LGPA 2019). 3b: Improvement in LG performance in the management of resources in the worst performing LGs IN01088468 ►Improvement in LG management performance in the worst performing LGs (in Education, Health and Cross-cutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A Yes Yes Yes Date 30-Jun-2017 30-Nov-2020 30-Nov-2020 29-Jun-2024 Comments 4. Service Delivery Performance Assessed IN01088469 ►Education: % of LLGs with population >15,000 with a government secondary school with basic facilities and minimum staffing levels (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A 84% 68% 89% Date 30-Jun-2017 30-Nov-2020 30-Nov-2020 30-Jun-2024 Based on the OTIMS and Education LLG submission Comments IN01088473 ►Education: Average score in the primary school performance assessment improves in the sample LGs. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A N/A N/A Yes Date 30-Jun-2017 30-Nov-2020 30-Nov-2021 30-Jun-2024 Subcounty Performance Assessment is being designed and should be piloted during FY 2021/22. Comments IN01088476 ►Health: % of sub-counties with population >15,000 with a functional health center III or IV (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A 84% 84% 97% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 The numbers are reported by the government but are quite likely inaccurate and based on incomplete information. It was difficult to establish a good baseline because with exact percentage because of the lack Comments of comprehensive information of the distribution of health facilities by subcounty. The outcome is based on the OTIMS and Health LLG submission IN01088478 ►Health: Average score in the RBF facility assessment improves (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/17/2022 Page 10 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Value N/A N/A N/A Yes Date 30-Jun-2017 30-Nov-2020 30-Nov-2021 30-Jun-2024 Mainstreaming of RBF has been postponed to supposed to take place FY 2021/22 Comments Intermediate Results Indicators by Results Areas Results Area 1. Enhancing Adequacy and Equity of Financing for LG Services IN01088479 ►IR Indicator 1.1: Average size conditional non-wage recurrent grants for education (primary & secondary only) and health services per capita. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6621, exc. refugees 9,714.00 9,714.00 12,543.00 Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Measured against actual releases, not the budget allocations. Progress can be reported against June 2022 Comments based on the approved budget! IN01088483 ►IR Indicator 1.2: Average size of conditional development grants per capita for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 907, exc. refugees 8,369.00 8,369.00 12,013.00 Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Measured against actual releases, not the budget allocations. Progress can be reported against June 2022 Comments based on the approved budget. IN01088487 ►IR Indicator 1.3: Average conditional non-wage recurrent grants for health and education per beneficiary for the 20 least funded LGs as % national per capita value. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 47%, exc. refugees 54%% 54% 57% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Measured against actual releases, not the budget allocations. Progress can be reported against June 2022 Comments based on the approved budget! IN01088491 ►IR Indicator 1.4: Average conditional development grants for health and education per beneficiary for the 20 least funded LGs as % national per capita value. (formula-based only) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 74% exc. refugees 52% 52% 46% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 29-Jun-2024 The education and health conditional development grants are composed by two sub-windows: i) a formula- based sub-window which is meant to fund the maintenance, repair and expansion of existing schools and Comments health facilities in an equitable manner; and ii) a policy-based window – accounting for more than 60% of total funds - intended to fund the construction of seed secondary schools and health centre IIIs in sub- 2/17/2022 Page 11 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) counties where these types of infrastructure are not yet available (the allocation of funds of this sub-window is decided by MoES and MoH at central level). Because the allocation of funds under the policy-based windows does not abide by an objective allocation formula inclusive of population variables (or beneficiaries of education and health services) the end target for this indicator is by design lower than the baseline. It is also quite possible that these government reported numbers are inaccurate. IN01088494 ►IR Indicator 1.5 - Average % of budgeted non-wage recurrent transfers (as per allocation formula) in the health and education released to Local Governments. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100% 60% 60% 100% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Measured against actual releases, not the budget allocations. Progress can be reported against June 2022 Comments based on the approved budget! IN01088496 ►IR Indicator 1.6 Enhanced, equitable formula for conditional development grants in health and education implemented as per plan. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100% 46% 46% 56% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Measured against actual releases, not the budget allocations. Progress can be reported against June 2022 Comments based on the approved budget. Results Area: 2. Improved Oversight of Service Delivery by Central Government IN01088480 ►IR Indicator 2.1: Central Government Essential Guidance Issued and Disseminated (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Not achieved because MoES and MoWE did not complete the dissemination of guidelines Comments IN01088484 ►IR Indicator 2.2: Central Government Performance Assessments and Performance Improvement Support Implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No yes No Yes Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 All MDAs had no PIPs in place Comments IN01088488 ►IR Indicator 2.3 Routine Coordination, Oversight, Monitoring and Technical Support of service delivery and safeguards requirements by central government Implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/17/2022 Page 12 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Value No Yes Yes Yes Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Comments IN01088492 ►IR Indicator 2.4: Cumulative number of actions to improve service delivery implemented from the service delivery improvement matrix (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 21.00 21.00 60.00 Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Comments IN01088495 ►IR Indicator 2.5: Cumulative % of agreed actions to strengthen social and environmental management implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% 40% 40% 50% Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Comments Results Area 3: Improvement in Management of Services by Local Governments IN01088481 ►IR Indicator 3.1: Improvement in LG performance in the management of human resources as measured in the annual performance assessment (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A Yes Yes Yes Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Assessment based on LGPA Report 2019 (FY2018/19). (Due to the reporting change of LGPA 2020, the Comments results cannot be compared with LGPA 2019) IN01088485 ►IR Indicator 3.2: Improvement in LG performance in the inspection, monitoring and assessment of service delivery as measured in the annual performance assessment (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A Yes Yes Yes Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Comments IN01088489 ►IR Indicator 3.3: Improvement in LG performance in the oversight of construction and the implementation of environmental and social requirements (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes 2/17/2022 Page 13 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 Comments IN01088493 ►IR Indicator 3.4: Increase in the average number of minimum conditions met by LGs. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Comments Results Area 4: Improvement in Delivery of Services and infrastructure by Local Governments IN01088482 ►IR Indicator 4.1 – Education: Number of new secondary schools constructed, equipped and staffed to minimum levels (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 232.00 Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2021 These are government reported numbers and given the potential inaccuracies requires further verification/ clarification. MoES had previously reported (30-Nov-2020) that 115 schools had been concluded and were operational. Comments MoES did not likely consider the staffing of these schools in earlier reporting and then revised it accordingly. Staffing these schools to minimum levels naturally requires some time following the conclusion of their construction. IN01088486 ►IR Indicator 4.2 – Education: Number of primary schools upgraded to meet basic infrastructure standards (cumulative) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 380.00 1,000.00 Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 349 primary schools benefited from construction for new facilities. 31 primary schools benefited from Comments rehabilitation. IN01088490 ►IR Indicator 4.3 – Education: Number of LGs where the school performance assessment and improvement framework has been implemented (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 School Performance Assessment is being designed and should be piloted in FY2021/22. Comments IN01088497 ►IR Indicator 4.5 – Health: Number of HCIIs upgraded to HCIII which are completed, equipped and staffed up to at least minimum staffing levels. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/17/2022 Page 14 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Value 124.00 120.00 65.00 380.00 Date 30-Jun-2017 30-Jun-2021 30-Nov-2021 30-Jun-2024 According to the MoH Report, 255 facilities have been upgraded, 200 have been fully constructed, 64 Comments Facilities have been equipped, 12 New health centres are being constructed in subcounties IN01088498 ►IR Indicator 4.6 - Health: Number of existing HCIIIs or HCIVs rehabilitated, expanded and/or equipped to meet basic standards. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 500.00 Date 30-Jun-2017 30-Jun-2021 30-Jun-2021 30-Jun-2024 Comments IN01104039 ►4.4 - Education: Number of learners enrolled in schools transitioned to the LG system in refugee hosting districts (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 0.00 Date 30-Jun-2017 -- 30-Nov-2021 30-Jun-2024 Transitioning to be done FY 2021/22, However the ministry has allocated 51 primary schools. Comments Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 DLI 4.1 Adequacy and equity of wage and non-wage recurrent financing of local service delivery improves in line with the medium term plan for financing Local Government service delivery - Wage (Outcome, 28,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Education: Approved Education: Approved budget and MTEF budget and MTEF conform to the MTP and conform to the MTP and the verification protocols the verification protocols and the required releases and the required releases are available online. are available online. However, the agreed However, the agreed minimum percentage of Limited increases in wage minimum percentage of teachers was not recurrent allocations and a teachers was not recruited. lack of objective allocation recruited. Value principles and formulae for -- Health: Approved budget conditional grants, with Health: Approved budget and MTEF conform to the allocations not linked to and MTEF conform to the MTP and the verification costs of service delivery. MTP and the verification protocols and the protocols and the required required releases are releases are available available online. online. However, the However, the agreed agreed minimum minimum percentage of percentage of health staff health staff was not was not recruited. recruited. 2/17/2022 Page 15 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Date -- 30-Jun-2021 30-Jun-2021 -- Comments IN01088500 DLI 1.1 DLI 4.2 Adequacy and equity recurrent financing of local service delivery improves in line with the medium term plan for financing Local Government service delivery - Non-Wage (Outcome, 47,000,000.00, 0%) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) by end June 2022 Education: a) Approved budget does not conform Education: a) Approved with MTP while the budget does not conform MTEF is aligned for outer with MTP while the MTEF years, b) allocations are is aligned for outer years, based on an agreed b) allocations are based formula (as per the POM) on an agreed formula (as whose data is publicly per the POM) whose data available, c) the 97% is publicly available, c) the budget release 97% budget release requirement for FY requirement for FY Limited increases in non- 2020/21 is not met at the 2020/21 is not met at the wage recurrent allocations time of assessment. time of assessment. and a lack of objective allocation principles and Value -- formulae for conditional Health: a) Approved Health: a) Approved grants, with allocations not budget does not conform budget does not conform linked to costs of service with MTP while the with MTP while the MTEF delivery. MTEF is aligned for outer is aligned for outer years, years, b) part of the b) part of the allocations allocations are not based are not based on an on an agreed formula agreed formula (i.e. PNFP (i.e. PNFP window), c) a window), c) a minimum of minimum of 97% 97% budgeted transfers budgeted transfers for FY for FY 2020/21 were 2020/21 were released released and information and information is is available online. available online. Date -- 30-Jun-2021 30-Jun-2021 -- Comments ►DLI 2 DLI 5. Adequacy and targeting of development financing for service delivery infrastructure and equipment improves and is linked to performance in the Education and Health, sectors, as applicable (Outcome, 24,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value 2017/18 budget allocations Education: a) Approved Education: a) Approved -- for conditional health sector budget does not conform budget does not conform development grants and with MTP while the with MTP while the MTEF transitional development MTEF is aligned for outer is aligned for outer years, grants were ad hoc and not years, b) one component b) one component of the linked to performance. of the grant is based on grant is based on an Values of grants had an agreed formula (as agreed formula (as per the stagnated. per the POM) whose POM) whose data is data is publicly available, publicly available, c) c) formula-based formula-based component 2/17/2022 Page 16 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) component is linked to is linked to LGPA results, LGPA results, and d) a and d) a minimum of 97% minimum of 97% budgeted transfers were budgeted transfers were released and information released and information is available online. is available online. Health: a) Approved Health: a) Approved budget does not conform budget does not conform with MTP while the MTEF with MTP while the is aligned for outer years, MTEF is aligned for outer b) one component of the years, b) one component grant is based on an of the grant is based on agreed formula (as per the an agreed formula (as POM) whose data is per the POM) whose publicly available, c) data is publicly available, formula-based component c) formula-based is linked to LGPA results, component is linked to and d) a minimum of 97% LGPA results, and d) a budgeted transfers were minimum of 97% released and information budgeted transfers were is available online. released and information is available online. Date -- 30-Jun-2021 30-Jun-2021 -- Comments ►DLI 3 DLI 6. Number of Key actions from the Local Service Delivery Improvement Matrix that take place which are intended to improve systems, processes and capacity for improved service delivery (Output, 18,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Thirteen actions (education: 4; health: 5; Thirteen actions cross cutting: 4) from the (education: 4; health: 5; prescribed 18 were cross cutting: 4) from the verified as completed in a prescribed 18 were way that is consistent verified as completed in a with the definition in the way that is consistent with POM and the responsible the definition in the POM MDA reported on the and the responsible MDA completion with reported on the supporting evidence in completion with supporting line with the evidence in line with the requirements of the Value 0.00 requirements of the POM. -- POM. The actions The actions completed are completed are represented by a distinct represented by a distinct row in the Service Delivery row in the Service Improvement Matrix; and Delivery Improvement a definition of completion Matrix; and a definition of and evidence required for completion and evidence verification of completed required for verification of has been specified in the completed has been POM for these actions. specified in the POM for The achieved actions are these actions. The listed below this table. achieved actions are listed below this table. Date -- 30-Jun-2021 30-Jun-2021 -- 2/17/2022 Page 17 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Comments ►DLI 4 DLI 7. Central Government core functions in oversight, guidance, performance assessment and improvement, monitoring and technical support to LG service delivery take place (Output, 16,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 No assessment of the Many oversight activities Many oversight activities performance by central were conducted but no were conducted but no government coordination, Central Government Central Government MDA oversight, performance MDA met the prescribed met the prescribed bar of Value assessment and support. bar of the number of -- the number of activities to Central government did not activities to be be conducted, as per the have a system of assessing conducted, as per the report of the independent LG performance and report of the independent verification agent report. improvement planning. verification agent report. Date -- 30-Jun-2021 30-Jun-2021 -- Comments ►DLI 5 DLI 8. LG management of service delivery is strengthened overall and for the weakest performing Local Governments in education and health as applicable. (Output, 8,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value No LG performance Fully achieved since a) Fully achieved since a) -- assessment in place. the number of LGs the number of LGs specified in the POM met specified in the POM met 100% of the minimum 100% of the minimum conditions in the conditions in the FY2020/21 performance FY2020/21 performance assessment of LG assessment of LG management of services management of services and delivery of and delivery of infrastructure as below infrastructure as below Crosscutting MCs – 0 Crosscutting MCs – 0 Education – MCs – 56 Education – MCs – 56 Health – MCs – 12 Health – MCs – 12 Water and Environment – Water and Environment – MCs – 3 MCs – 3 Micro scale Irrigation – Micro scale Irrigation – MCs - 4 MCs - 4 and b) the average and b) the average ranking for the 5 worst ranking for the 5 worst performing LGs improved performing LGs improved in comparison to in comparison to FY2019/20 for water and FY2019/20 for water and environment and 20 LGs environment and 20 LGs for cross cutting for cross cutting indicators. indicators. The average ranking of The average ranking of the weakest performing the weakest performing LGs improved as LGs improved as specified specified in the POM and in the POM and indicated indicated below below The average ranking of The average ranking of the 20 weakest the 20 weakest performing 2/17/2022 Page 18 of 19 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) performing LGs in LGs in crosscutting PMs crosscutting PMs improved to 80 in the improved to 80 in the assessment conducted in assessment conducted in FY2020/21 FY2020/21 The average ranking of The average ranking of the 5 weakest performing the 5 weakest performing LGs in water and LGs in water and environment PMs environment PMs improved to 70 in the improved to 70 in the assessment conducted in assessment conducted in FY2020/21 FY2020/21 Date -- 30-Jun-2021 30-Jun-2021 -- Comments ►DLI 6 DLI 9. Service delivery performance is strengthened overall and for the weakest performing facilities and sub-counties (Intermediate Outcome, 5,370,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 No Service Delivery No updated information No updated information Value -- Assessments in Place. available. available. Date -- 30-Jun-2021 30-Jun-2021 -- Comments 2/17/2022 Page 19 of 19