The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) EASTERN AND SOUTHERN AFRICA | Kenya | Governance Global Practice | Requesting Unit: AECE2 | Responsible Unit: EAEG1 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Onur Erdem, Leonard Mutuku Matheka Seq No: 8 | ARCHIVED on 29-Oct-2022 | ISR52927 | Created by: Onur Erdem on 08-Sep-2022 | Modified by: Onur Erdem on 05-Oct-2022 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) To improve utilization and transparency of resource management in selected service delivery MDAs. 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 This reporting period saw the conclusion of the second major DLR achievement verification process by the Independent Verification Agency. Fifteen additional DLRs were achieved as anticipated by their due date of December 2021. The achievement of these DLRs triggered a disbursement of approximately $42 million, which was processed and disbursed during the current FY. (This is in addition to 13 out of 28 DLRs achieved with commensurate disbursement of the US$21.5 million in the first half of program implementation, as reported in previous ISRs.) Highlights among the DLIs achieved during this reporting period include: Public Investment Management  DLR 1.5(a): At least 10 projects that have been approved for inclusion in the public investment project pipeline comply with the project concept note, pre-feasibility and feasibility provisions outlined in the Public Investment Management (PIM) Guidelines.  DLR 1.5(c): PIM Manuals completed for (i) Economic Appraisal of Projects, (ii) National Parameters and Commodity-Specific Conversion Factors to be used in Project Preparation, and (ii) Monitoring and Evaluation of Projects.  DLR 1.5(d): Project stock-take exercise completed for all ongoing and new projects and project inventory up to date in Hyperion for at least 10 service delivery Ministries, Departments, and Agencies (MDAs) including infrastructure, health, and education sectors, with information regarding the status of the projects and multiyear commitments.  DLR 1.6 (d): Project stock-take exercise completed for all ongoing and new projects and project inventory up to date in Hyperion for at least 20 service delivery MDAs, with information regarding the status of the projects and multiyear commitments. Cash Management  DLR 2.1a.5(a): Guidelines issued by National Treasury which require that revised MDA cash plans protect service delivery and infrastructure budget priorities.  DLR 2.1a.5(b) The cash management system strengthened in Hyperion and the Integrated Financial Management Information System (IFMIS), with (i) MDA cash allocations set using category limits from the annual aggregate including in-year cash plans; (ii) MDA cash plans preparation within cash allocations and consolidated (Hyperion); (iii) exchequer register functionality prepared; (iv) requests are processed within the expenditure category limits subject to unforeseen contingencies; and (v) exchequer reports and cash management reports generated. (Partially achieved: Automation of the exchequer has been completed and is pending User Acceptance Testing, which has been delayed due to administrative leadership challenges within the Accounting Services Department.) Public Procurement  DLR 3.5a: Roadmap agreed for upgrading e-procurement system including state procurement portal, aligned to requirements of Public Procurement and Asset Disposal Act and attendant regulations. Internal and External Audit  DLR 5.2a.5: Special COVID Expenditure Audit completed.  DLR 5.2b.5: Months between receipt of consolidated and quality assured financial statements by OAG and submission of the audited financial statements to Parliament.  DLR 6.1.5: MDAs can access Analytical Repository multi-year budget data in searchable form by program and sub-program through the budget module in the IFMIS. 10/29/2022 Page 1 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387)  DLR 6.2.5: MDA Internal Audit Reports have been prepared and undergone quality assurance in line with enhanced procedures for assurance, risk management and audit follow up. State Corporations  DLR 7.5(a): User requirements for the Government Integrated Information Management System (GIMIS) for State Corporations approved.  DLR 7.5(b): User acceptance testing for GIMIS completed.  DLR 7.5(c): Number of State Corporations submitting data on corporate, budget, and statutory requirements using the GIMIS eCitizen Portal  DLR 8.5(a): User requirements for re-engineered eCitizen portal approved.  DLR 8.5(b): Publicity and change management strategy for eCitizen portal approved. Also during this reporting period, the National Treasury launched the mid-term review of the National Public Financial Management Reform Strategy, as well as a repeat Public Expenditure and Financial Accountability Assessment (PEFA.) The World Bank team is an active observer in both initiatives, including sitting on the Steering Committee for the PEFA Assessment, which is being financed by the European Union and performed by an independent group of technical experts. The outcome of both initiatives is expected to be disclosed by November 2022. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P161387 IDA-61330 Effective USD 150.00 150.00 0.00 65.38 78.10 46% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P161387 IDA-61330 Effective 07-Sep-2017 28-Sep-2017 15-Jan-2018 31-Dec-2022 31-Dec-2023 DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61330-001 Prioritized Public Partially 1 Regular EUR 17,546,667.00 12,296,000.00 70 % Investments Achieved Reliable Funding for Partially 2.1 Regular EUR 14,476,000.00 5,687,000.00 39 % Service Delivery an Achieved Reliability of Financing and Partially 2.3 Regular EUR 1,755,000.00 1,755,000.00 100 % External Re Achieved Efficient and Transparent Partially 3 Regular EUR 11,405,000.00 3,509,333.00 31 % Procurement Achieved Partially 4 Regular Consolidated Staff Data EUR 10,528,000.00 1,755,000.00 17 % Achieved Timely, Quality Assured, Partially 5.1 Regular EUR 7,457,333.00 2,625,000.00 35 % Financial State Achieved Timely, Efficient, Quality Partially 5.2 Regular EUR 16,669,333.00 7,921,667.00 48 % Audit Achieved 10/29/2022 Page 2 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Partially 6.1 Regular Transparent Institutions EUR 9,650,667.00 2,632,000.00 27 % Achieved Strenghened Fiduciary Partially 6.2 Regular EUR 14,037,333.00 7,901,333.00 56 % Assurance and Risk Achieved Transparncy&Oversight of Partially 7 Regular EUR 14,914,667.00 9,650,666.00 65 % State Corporati Achieved Strenghened Service Partially 8 Regular EUR 13,160,000.00 1,754,666.00 13 % Delivery Achieved Program Action Plan Annual budget provisions under the PFMRS & respective implementing entities are matched to the annual estimated Action Description costs for the planned program activities to pre-finance inputs contributing to the achievement of the Disbursements Linked Results (DLRs). Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems PFMR, CFO NT, Recurrent Yearly In Progress Completion Measurement Budget Provisions Annually by June 30 Comments Performed regularly as part of the budget cycle Timely release of exchequer funds commensurate with requests (as reflected in implementing agencies annual work Action Description plans and cash plans) from the implementing agencies to pre-finance inputs to achieve the DLRs. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems PFMR Recurrent Quarterly In Progress Completion Measurement Exchequer Releases Monthly Comments Performed regularly as part of the annual cash management cycle Design specific reports in line with the expenditure framework to facilitate generation of program expenditures from Action Description IFMIS. Source DLI# Responsibility Timing Timing Value Status ASD, WB, OAG, Technical Recurrent Quarterly In Progress MoPSYG, NT, IFMIS Completion Measurement Design the reports in IFMIS October 31, 2017. Budget execution reports every 12 months Reports yet to be designed in IFMIS to facilitate generation of reports program Comments Prepare institutional annual financial statements for the three implementing agencies with appropriate disclosure Action Description notes outlining the program expenditures in line with the agreed expenditure framework 10/29/2022 Page 3 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Source DLI# Responsibility Timing Timing Value Status NT (PFMR & Technical PSASB), MoPSYGA Recurrent Yearly In Progress & OAG Completion Measurement Annually not later than September 30, 2017 Disclosure note formats for GESDeK agreed with ASD. PFMR Secretariat adopted the note formats and adopted by Comments PFMR Secretariat, OAG and MoPGA and endorsed by the Public Sector Accounting Standards Board. (PSASB). Action Description The auditor for the OAG has been appointed. Source DLI# Responsibility Timing Timing Value Status Technical NT Due Date 15-Dec-2020 Completed Completion Measurement Appointment of the Auditor for the OAG Comments Implementing Agencies Establish and maintain: (i) PFM Standing Committee; (ii) Audit Committees; (iii) Internal Risk Action Description Management Framework including F&C risks; (iv) Risk Registers and Internal Control Framework in line with the PFMAct 2012 and PFM Reg Source DLI# Responsibility Timing Timing Value Status Technical IAD, MOPGA, NT Recurrent Semi-Annually In Progress Completion Measurement Continuously monitored every 6 months Comments Implementing Agencies - compliance with the applicable business standards as per the Regulations Action Description Source DLI# Responsibility Timing Timing Value Status Technical PPD, AG Due Date 31-Jan-2018 In Progress Completion Measurement Continuous Amendments proposed to the existing business standards to enhance efficiency and shorten contracting lead time. Comments Draft amendments to the Act and Regulations not yet approved. Implementing Agencies establish a filing and records management system in accordance with the provisions of the Action Description PPAD Act 2015 and attendant Regulations Source DLI# Responsibility Timing Timing Value Status 10/29/2022 Page 4 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Technical PPRA Recurrent Yearly In Progress Completion Measurement Continuous Manuals/ templates/standard forms and guidance notes on procurement filing and records management to be Comments prepared consistent with the provisions of the Public Procurement and Asset Disposal (PPAD) Act 2015 and attendant Regulations PPRA shares on a quarterly basis with Implementing Departments the list of firms on the WB, UN, EU and French Action Description Financial Sanctions Lists. Source DLI# Responsibility Timing Timing Value Status Technical WB, PPRA Due Date 30-Jun-2020 Completed Completion Measurement Continuous Comments Debarment and suspended list of firms and individuals not shared with implementing entities Implementation of e-procurement in the three implementing agencies as part of the first phase. Action Description Source DLI# Responsibility Timing Timing Value Status Technical PPRA Recurrent Continuous Not Yet Due Completion Measurement Continuous Implementation of e-procurement to start once UAT for upgraded e-procurement and State Procurement Portal is Comments completed Action Description Establishment of complaints and reporting system at the PFMR Secretariat Source DLI# Responsibility Timing Timing Value Status Technical PFMR, WB Recurrent Continuous In Progress Completion Measurement Within 6 months of effectiveness Comments Framework for PFMR complaints and reporting system set out in the PFMR Strategy POM Implementing agencies publish annual performance against the “resolution of public complaints” and “corruption Action Description prevention indicators” under the Performance Contacting system. Source DLI# Responsibility Timing Timing Value Status PFMR, NT, MoPGA Technical Recurrent Yearly In Progress and OAG Completion Measurement Resolution of Public Complaints 10/29/2022 Page 5 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) NT and State Department of Public Service received their compliance certificates issued by the Ombudsman. Sensitization of implementing agencies on the complaints handling requirements is being carried out. Comments •Establish and maintain risk register for the program Action Description •Reporting on recommendations made to mitigate against risks identified in the risk register Source DLI# Responsibility Timing Timing Value Status Technical PFMR Due Date 31-Dec-2018 In Progress Completion Measurement Risk register updated based on actions completed and emerging MDA risks as they emerge Comments Action Description Managing and mitigating impacts associated with e-waste Source DLI# Responsibility Timing Timing Value Status PFM Reform Technical Recurrent Yearly In Progress Secretariat Implementing the requirements of the 1999 Environmental Management and Coordination Act (EMCA) (as amended Completion Measurement in 2015), Waste Management Regulations, E-waste Management Guidelines and Draft E-Waste regulations Framework (handling e-waste for ICT related e-waste) set out in POM but yet to be put into operation. Comments The framework needs alignment with PPAD Act and regulations Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Substantial Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Substantial Substantial Substantial Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Low Low Low 10/29/2022 Page 6 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Stakeholders Substantial Substantial Substantial Other -- Substantial Substantial Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes PDO Indicator 1: Prioritized Public Investments IN01185999 ►Projects with capital allocation above KES.100m in complance with procedures in PIM Guidelines (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 10.00 20.00 30.00 Date 30-Jun-2016 31-Jan-2022 15-Sep-2022 31-Dec-2023 Refer to DLR1d for information on progress. Comments PDO Indicator 2: Reliable Funding for Service Delivery and Investment Projects IN01186070 ►Cash management functionality strengthened through automation in IFMIS and Hyperion budget system (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR2.1c for information on progress. Comments PDO Indicator 3: Efficient and Transparent Procurement IN01186068 ►MDAs using the e-Procurement System in compliance with the PPAD Act, 2015, and attendant Regulations for the full fiscal year and procurement data disclosed in SPP following OCDS (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 5.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR3c for information on progress. Comments PDO Indicator 4: Consolidated Staff Data IN01186066 ►Number of MDAs whose payroll data has been uploaded to GHRIS and are up to date (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 10.00 10/29/2022 Page 7 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR4b for information on progress Comments PDO Indicator 5: Timely and Quality Financial Statements and Audit IN01186067 ►(i) The percentage of service delivery MDAs the NT has reviewed the quality of Annual FS generated from IFMIS and has submitted to the OAG within legal timeliness (3 months) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 20.00 20.00 50.00 Date 31-Aug-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments IN01186073 ►(ii) Percentage of MDAs, whose financial statement audits have been completed within 3 months after OAG receipt of final financial statements using an improved methodology, undergone quality assurance (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 15.00 15.00 50.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 30-Jun-2022 Refer to DLR5.2c for information on progress Comments IN01186074 ►(iii) Months between receipt of final consolidated financial reports by OAG and submission of audited financial statements to Parliament (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 7.00 7.00 5.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR 5.2d Comments PDO Indicator 6a: Transparent Institutions IN01186000 ►Percentage of MDAs whose information is publicly available online in searchable form on a) sub-program expenditure, b) project expenditure and c) transfers to at least one service delivery units (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR6.1c for information on progress. Comments PDO Indicator 6b: Strengthened Fiduciary Assurance and Risk Management IN01186069 ►MDA Internal Audit Reports have been prepared and undergone quality assurance in line with enhanced procedures for assurance, risk management and audit follow-up (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/29/2022 Page 8 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Value 0.00 20.00 20.00 25.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR6.2c for information on progress. Comments PDO Indicator 7: Strengthened Transparency and Oversight IN01186071 ►State Corporations (SCs) budgets and reports are linked to performance targets (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments PDO Indicator 8: Citizen Integrated Platform IN01186072 ►Number of services onboarded on re-engineered e-citizen Portal (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 300.00 300.00 300.00 577.00 Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Intermediate Results Indicators by Results Areas Prioritised Public Investments IN01186082 ►IRI 1.1: Dedicated unit established with staff deployed assigned performing NT PIM roles. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 30-Jun-2022 Refer to DLR1a for information on progress. Comments IN01186087 ►IRI 1.2: Approved PIM manual & user requirements which address key challenges in PIM (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 30-Jun-2022 10/29/2022 Page 9 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Refer to DLR1b for information on progress Comments IN01186095 ►IRI 1.4 Projects baseline stock taking completed and inventory up to date in Hyperion (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Reliable Funding for Service Delivery and Public Investments IN01186081 ►IRI 2.1: Guidelines adopted by NT which require that revised MDA cash plans protect service delivery and infrastructure budget priorities (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR2.1b for information on progress. Comments IN01186096 ►IRI 2.5: The automated annual including in-year aggregate cash plans (with revenue projections and borrowing requirements) in line with approved cash management framework. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments IN01186097 ►IRI 2.6: projected in year MDA exchequer allocations, which are uploaded into the system and approved in line with the cash management framework. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Efficient and Transparent Procurement IN01186080 ►IRI 3.1: UAT for upgraded e-procurement and State Procurement Portal (SPP) complete (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 10/29/2022 Page 10 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Refer to DLR3b for information on progress. Comments IN01186083 ►IRI 3.2: roadmap agreed for upgrading e-procurement system including SPP, aligned to requirements of PPADA and attendant regulations. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 30-Jun-2016 31-Jan-2022 15-Sep-2022 31-Dec-2023 Refer to DLR3a for information on progress. Comments IN01186090 ►IRI 3.3: e-GP Project Implementation Unit established, developer/contractor in place, and System Requirement Specification (SRS) and System Design Document (SDD) approved. (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Consolidated Staff Data IN01186079 ►IRI 4.1: GHRIS enhanced to handle consolidated HR data from MDAs and interfaces with IFMIS (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 30-Jun-2022 Comments IN01186084 ►IRI 4.2 Upgraded GHRIS operational, including use of UPN, HR data warehouse and Payroll module operational (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Timely and Quality Financial Statements and Audit IN01186078 ►IRI 5.1: The percentage of service delivery MDAs the National Treasury has reviewed the quality of Annual Financial Statements generated from IFMIS and has submitted to the OAG within 4 months. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 15.00 15.00 50.00 Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 10/29/2022 Page 11 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Refer to DLR5.1 for information on progress Comments IN01186085 ►IRI 5.2: Approval of audit codes that classify risk clusters to enable efficient targeting of audit resource (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR5.2a for information on progress. Comments IN01186091 ►IRI 5.3: Enhanced audit methodology and quality assurance framework in place (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR5.2b for information on progress. Comments IN01186093 ►IRI 5.4: Special COVID related expenditure audits (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 47.00 47.00 47.00 Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Strengthened Fiduciary Assurance and Transparency IN01186077 ►IRI 6.1: MDAs’ information publicly available online in searchable form on (a) program expenditure, (b) sub-program expenditures and (c) at least one MDA transfers to service delivery units (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 30-Jun-2016 31-Jan-2022 15-Sep-2022 31-Dec-2023 Refer to DLR6.1c for information on progress. Comments IN01186086 ►IRI 6.2: UAT for the Budget Portal interface which provides information in a searchable form on programs and sub-programs, and for at least 1 MDA, information available on transfers to service deliver (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR6.1b for information on progress Comments IN01186092 10/29/2022 Page 12 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) ►IRI 6.3:Updated manuals and QA framework for internal audit in place to strengthen assurance and risk management are in place (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR6.2b for information on progress. Comments IN01186094 ►IRI 6.4: Complete diagnostic study of internal audit (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Jun-2016 31-Jan-2022 31-Jan-2022 31-Dec-2023 Refer to DLR6.2a for information on progress. Comments State Corporations Transparency and Oversight IN01186076 ►IRI 7.1: Approved User Acceptance Test (UAT) for the SCs MIS (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments IN01186088 ►IRI 7.2. No. of State Corporations submitting required data using the MIS (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 30.00 Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Strengthened Service Delivery IN01186075 ►IRI 8.1: Approved User Acceptance Testing (UAT) for re-engineered e-citizen (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments IN01186089 10/29/2022 Page 13 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) ►IRI 8.2 Publicity and change management strategy developed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 31-Aug-2021 31-Jan-2022 31-Jan-2022 31-Dec-2023 Comments Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 DLI 1: Prioritized Public Investments (Output, 20,000,000.00, 25%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 10.00 20.00 30.00 Date -- 31-Jan-2022 15-Sep-2022 -- Comments ►DLI 2 DLI 2.1: Reliable funding for Service Delivery and Investment Projects (Output, 16,500,000.00, 21%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value No No No Yes Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 4 DLI 2.3: Reliability of domestic financing (Output, 2,000,000.00, 100%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value No Yes Yes Yes Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 5 DLI 3: Efficient and Transparent Procurement (Output, 13,000,000.00, 0%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 0.00 0.00 5.00 10/29/2022 Page 14 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 6 DLI 4: Consolidated Staff Data (Output, 12,000,000.00, 17%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 0.00 0.00 10.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 7 DLI 5.1: Timely, Quality Assured, Financial Statements (Outcome, 8,500,000.00, 35%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 20.00 20.00 50.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 8 DLI 5.2 Timely, Efficient, Quality Audits (Output, 19,000,000.00, 21%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 15.00 15.00 50.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 9 DLI 6.1: Transparent Institutions (Output, 11,000,000.00, 0%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 0.00 0.00 100.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 10 DLI 6.2: Strengthened Fiduciary Assurance and Risk Management (Output, 16,000,000.00, 13%) 10/29/2022 Page 15 of 16 The World Bank Implementation Status & Results Report Program to Strengthen Governance for Enabling Service Delivery and Public Investment in Kenya (GESDeK) (P161387) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 20.00 20.00 25.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 28 DLI 7: Transparency and Oversight of State Corporations (Output, 17,000,000.00, 0%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 0.00 0.00 0.00 30.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments ►DLI 29 DLI 8: Strengthened Service Delivery (Output, 15,000,000.00, 0%) By end of FY Baseline Actual (Previous) Actual (Current) 2022/2023 Value 300.00 300.00 300.00 577.00 Date -- 31-Jan-2022 31-Jan-2022 -- Comments 10/29/2022 Page 16 of 16