The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Public Financial Management Reforms for Institutional Strengthening (P165000) Western and Central Africa | Liberia | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2020 | Seq No: 6 | ARCHIVED on 09-May-2022 | ISR50821 | Implementing Agencies: Ministry of Finance and Development Planning, Republic of Liberia Key Dates Key Project Dates Bank Approval Date: 16-Jul-2019 Effectiveness Date: 01-Aug-2017 Planned Mid Term Review Date: 30-Sep-2021 Actual Mid-Term Review Date: 10-Sep-2021 Original Closing Date: 31-Oct-2024 Revised Closing Date: 31-Oct-2024 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective (PDO) is to improve domestic revenue mobilization systems, and strengthen financial control and accountability in public finances. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name 1: Enhancing DRM Sources and Systems:(Cost $8.00 M) 2: Stabilizing and Strengthening Performance of Financial Controls and Systems:(Cost $6.70 M) 3: Improving Public-Sector Capacity for Enhanced Oversight and Accountability:(Cost $2.62 M) 4: Improving Upstream and Downstream PFM Systems in Selected Sectors:(Cost $4.30 M) 5: Project Management:(Cost $1.88 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 Progress towards achieving the overall Project Development Objective (PDO) is rated as Moderately Satisfactory. Implementation progress (IP) is similarly rated as Moderately Satisfactory. During the period under review, important milestones were reached, while several others got interrupted by COVID-19. However, significant progress was made and the project is on track to achieve the Project Development Objectives. 5/9/2022 Page 1 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High High High Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Substantial Substantial High Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Substantial High High Sustainability Fiduciary High Substantial Substantial Environment and Social Low Low Low Stakeholders Substantial Substantial Substantial Other -- -- -- Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes 1: Improved online on time filing for large and medium taxpayers IN01122004 ►ITAS Online, on time, large and medium taxpayer filing ratio for income tax, excise tax , and Goods and Services Tax (GST) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 55.00 Date 29-Nov-2018 24-Sep-2021 18-Apr-2022 21-Oct-2024 The ‘on-time filing rate’ is the number of declarations filed by the statutory due date as a percentage of the total number of declarations expected from registered taxpayers, i.e. expressed as a ratio: The average of the (Number of on time PAYE, Excise and GST Returns filed by due date divided by number of expected declarations/returns from registered PAYE, Excise and GST) X 100). ‘On-time’ filing means declarations (also known as ‘returns’) filed by the statutory due date for filing (plus any ‘days of grace’ applied by the Comments: tax administration as a matter of administrative policy. ‘Expected declarations’ means the number of Large/Medium taxpayer PAYE, Excise and GST declarations that the tax administration expected to receive from registered CIT taxpayers that were required by law to file declarations. The Value percentage remains 0, which is in line with the M&E plan, the percentage is expected to increase to 20% in October 2022 5/9/2022 Page 2 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) 2: Increased use of IFMIS in PFM and implementation of e-Procurement IN01122002 ►MACs submitting to CAG quarterly financial statements using IFMIS data in a timely fashion (within 15 working days from end of quarter) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 43.00 43.00 107.00 Date 18-Apr-2018 24-Sep-2021 18-Apr-2022 21-Oct-2024 Timely submissions remain a challenge due to various reasons including connectivity at MACs target for Comments: October 2022 is 57 MACs, 3: Improved timeliness in review of audited reports of Government accounts IN01122003 ►Frequency of PAC follow-up through GAC on implementation of annual performance audit observations and recommendations (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 10.00 Date 29-Nov-2018 24-Sep-2021 18-Apr-2022 20-Oct-2024 No institution was responsible for following up on the implementation of the audit recommendations, and there were no provisions in the PFM Act or regulations that make the follow up mandatory until recently Comments: when GAC set up a department Intermediate Results Indicators by Components 1: Enhancing Domestic Revenue Mobilization Sources and Systems IN01122133 ►1: Online ITAS Filing Services available (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 29-Nov-2018 24-Sep-2021 18-Apr-2022 20-Oct-2024 Progress is being made to achieve the 1st milestone in October 2022. The Government almost finalized Comments: phase 1 of ITAS 2: Stabilizing and Strengthening Performance of Financial Controls and Systems IN01122005 5/9/2022 Page 3 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) ►2: IFMIS launched in 35 additional MACs (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 50.00 50.00 50.00 107.00 Date 18-Apr-2018 24-Sep-2021 18-Apr-2022 20-Oct-2024 The indicator has not been progressing due to COVID-19. The vendor delivered the ICT equipment almost 18 months after awarding the contract, challenges faced with a global supply chain that resulted from the effects of COVID-19. However, good progress has been made during the last two quarters. Local Area Network installation and upgrade for 84 MACs is nearing completion, and dark fiber connectivity to 50 Comments: IFMIS MACs is ongoing. Additionally, a draft IFMIS Rollout Strategy is being finalized, and upon completion of these prerequisites, the deployment and configuration of computer hardware will commence. IN01122135 Number of MACs using the civil service module (CSM) (Number, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 29.00 IN01122136 ►3: Intermediate Indicator 3: e-Procurement modernization roadmap developed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 10-Jan-2019 24-Sep-2021 18-Apr-2022 20-Oct-2024 The roadmap development was expected in October 2021, but there was a delay due to COVID-19. However, the PPCC recorded some progress. BPR, e-GP Strategy, e-Catalogue, and Technical and Comments: Functional specifications are expected to be finalized by mid-2022. IN01122139 ►E-procurement system functional in Ministries of Finance,Health and Education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target No e-procurement No e-procurement system functional in system functional in the the MFDP, MOE and MFDP, MOE and MOH No e-procurement MOH yet however, E-procurement system yet however, preparation Value system functional in the preparation of the functional in the of the review the Public MFDP, MOE and MOH review the Public MFDP, MOE and MOH Procurement and Procurement and Concessions Act is at an Concessions Act is at advanced stage an advanced stage Date 10-Jan-2019 24-Sep-2021 18-Apr-2022 20-Oct-2024 This indicator is also negatively affected by COVID-19 Comments: IN01122142 ►Professionalization of staff in MACs that are benefiting from the beneficiary proportion of which is female (Percentage) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 5/9/2022 Page 4 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Value 1.00 1.00 1.00 5.00 Date 06-Sep-2021 24-Sep-2021 18-Apr-2022 31-Oct-2024 3: Improving Public-Sector Capacity for Enhanced Oversight and Accountability IN01122131 ►4: Number of MACs and government policies/programs subject to Performance Audit (Number) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 6.00 6.00 7.00 Date 18-Apr-2018 24-Sep-2021 18-Apr-2022 20-Oct-2024 Due to COVID-19, concluding a performance audit has been a challenge. However, the GAC published three reports in 2021, two of which were published in October 2021, and two other reports were also Comments: published in June and November of 2021. IN01122137 ►5: Number of citizens and CSO representatives that participate in annual budget discussions and are updated on the implementation of the year prior’s citizen recommendations to budget (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 75.00 75.00 350.00 Date 18-Apr-2018 24-Sep-2021 18-Apr-2022 21-Oct-2024 Due to COVID-19 the number of people who attended to budget consultation had to be reduced, as there Comments: was a requirements for social distancing IN01122141 Citizen participating in annual budget discussions proportion of which is female (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 15.00 20.00 50.00 IN01122143 Citizens participating in annual budget discussions, proportion of which are from outside of Monrovia (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 10.00 25.00 40.00 4: Improving Upstream and Downstream PFM Systems in Selected Sectors IN01122132 ►DLI1: Increase the percentage of (a) County Facility Level and (b) County Health Team Levels submission of financial reports to MoH within ten (10) working days of the end of each quarter (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 7%, 10% 24%,32% 68%80% 94%, 90% Date 15-Apr-2019 24-Sep-2021 18-Apr-2022 30-Jun-2023 Comments: 5/9/2022 Page 5 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) The IVA sampled 29 (50%) from a total of 58 public and private facilities that received budgetary support or subsidies from the GoL during FY 2020/2021 to verify whether at least 46% of county facilities submitted financial reports to the Office of Financial Management (OFM) at the MoH. Promoting Accountability of Public Resources within ten working days o f the end of the quarters under review. The result showed that at least 50% of these facilities submitted reports within the statutory 10-day reporting period. Because of the above, IVA recommended that the Project disburses SDR 90,625 to the MoH consi stent with the provisions of the Project FA. IN01122134 ►DLI2 - Increase in percentage of MoH units that are Participating in Planning and Budgeting Processes (Percentage, Custom, PBC) Baseline Actual (Previous) Actual (Current) End Target Value 9.00 5.00 35.00 75.00 Date 19-Dec-2018 24-Sep-2021 18-Apr-2022 30-Jun-2023 The target was difficult to meet last FY due to COVID Comments: IN01122138 ►DLI3: MoE HR Database checked and reconciled through verification of HR personnel records at the public schools (Text, Custom, PBC) Baseline Actual (Previous) Actual (Current) End Target At least 25% of the public schools have been MoE HR Database has checked to vet personnel At least 25% of the At least 75 not been checked and data- This could not be public schools have (cumulative) of the reconciled through Value achieved due to delays in been checked to vet public schools have verification of HR the payment of the DLI personnel data been checked to vet personnel records at the funds and also COVID [baseline 0%] personnel data public schools. made it impossible to travel to counties Date 15-Apr-2019 24-Sep-2021 18-Apr-2022 30-Jun-2023 IN01122140 ►DLI4 - Improved Personnel Management of the education sector to improve teachers monitoring (Text, Custom, PBC) Baseline Actual (Previous) Actual (Current) End Target Conduct an analysis of Personnel Database at least 100 percent of No automated Personnel Database with with twelve (12) critical teachers’ payroll data reconciliation between twelve (12) critical fields fields and populated in public schools and Value HR databases for MoE; and populated using using existing data publish the CSA and the respective existing data was was achieved for Year consolidated results of public schools. achieved for Year One. One. the analysis on annual basis. Date 19-Dec-2018 24-Sep-2021 18-Apr-2022 30-Jun-2023 Performance-Based Conditions IN01122144 ►PBC 1 DLI1: Increase the percentage of (a) County and (b) County Heath Team level financial reports to MOH within ten (10) working days of the end of each quarter (Text, Outcome, 1,000,000.00, 0.00%) 5/9/2022 Page 6 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Baseline Actual (Previous) Actual (Current) June 30, 2023 Value 7%, 10% 24%,32% 24%,32% 94%, 90% Date -- 24-Sep-2021 18-Apr-2022 -- IN01122145 ►PBC 2 DLI2 - Increase in percentage of MoH units that are Participating in Planning and Budgeting Processes (Percentage, Intermediate Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 Value 9.00 5.00 35.00 -- Date -- 24-Sep-2021 18-Apr-2022 -- IN01122146 ►PBC 3 DLI3: MoE HR Database checked and reconciled through verification of HR personnel records at the public schools (Text, Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 At least 25% of the public schools have been MoE HR Database has not checked to vet personnel been checked and At least 25% of the public data- This could not be reconciled through schools have been Value achieved due to delays in -- verification of HR personnel checked to vet personnel the payment of the DLI records at the public data [baseline 0%] funds and also COVID schools. made it impossible to travel to counties Date -- 24-Sep-2021 18-Apr-2022 -- IN01122147 ►PBC 4 DLI4 - Improved Personnel Management of the education sector to improve teachers monitoring (Text, Intermediate Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 No automated Personnel Database with Personnel Database with reconciliation between HR twelve (12) critical fields twelve (12) critical fields Value databases for MoE; CSA and populated using and populated using -- and the respective public existing data was existing data was schools. achieved for Year One. achieved for Year One. Date -- 24-Sep-2021 18-Apr-2022 -- Data on Financial Performance 5/9/2022 Page 7 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P165000 IDA-D5060 Effective USD 19.00 19.00 0.00 14.87 4.38 77% P165000 IDA-V1080 Closed USD 3.86 0.00 3.86 0.00 0.00 0% P165000 TF-B3178 Effective USD 1.99 1.99 0.00 1.99 0.00 100% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P165000 IDA-D5060 Effective 16-Jul-2019 28-Aug-2019 15-Sep-2019 31-Oct-2024 31-Oct-2024 P165000 IDA-V1080 Closed 26-Jul-2017 01-Aug-2017 01-Aug-2017 01-May-2018 31-Oct-2019 P165000 TF-B3178 Effective 11-Aug-2020 04-Sep-2020 04-Sep-2020 31-Oct-2024 31-Oct-2024 Cumulative Disbursements 5/9/2022 Page 8 of 9 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Restructuring History There has been no restructuring to date. Related Project(s) P172654-AF - Liberia: Public Financial Management Reforms for Institutional Strengthening ,P176779-Public Financial Management Reforms for Institutional Strengthening Project - AF 5/9/2022 Page 9 of 9