The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Mauritania Public Sector Governance Project (P146804) AFRICA WEST | Mauritania | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2016 | Seq No: 11 | ARCHIVED on 17-Mar-2022 | ISR50397 | Implementing Agencies: Ministry of Economic Affairs and the Promotion of Productive Sectors, Ministry of Economic Affairs and the Promotion of Productive Sectors Key Dates Key Project Dates Bank Approval Date: 28-Mar-2016 Effectiveness Date: 24-Jun-2016 Planned Mid Term Review Date: 04-Jun-2018 Actual Mid-Term Review Date: 03-Nov-2017 Original Closing Date: 15-Feb-2020 Revised Closing Date: 31-Dec-2022 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The Project Development Objective (PDO) is to improve monitoring and transparency of selected government entities and the administration of property and mining taxation. Has the Project Development Objective been changed since Board Approval of the Project Objective? Yes Board Approved Revised Project Development Objective (If project is formally restructured) The revised Project Development Objective (PDO) is to enhance transparency and improve the mobilization, allocation and management of public resources Components Table Name Enhancing Transparency and Efficiency in Public Resource Management:(Cost $10700000.00 M) Strengthening the administration of land registration and mining taxation:(Cost $9000000.00 M) Project Management:(Cost $3550000.00 M) Strengthening national statistical capacity, medium-term programming and annual budget processes:(Cost $3750000.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Moderate Moderate 3/17/2022 Page 1 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Implementation Status and Key Decisions The project remains on target towards the achievement of its Project Development Objective (PDO), currently rated “Satisfactory” while the pace of implementation remains as “Moderately Satisfactory”. Project disbursement has reached 57 percent, an increase of 8 percent from the last reporting period. Key implementation developments secured to date include: Enhancing Transparency and Efficiency in Public Resource Management The progress made since the last Implementation Status and Results Report (ISR) includes: (i) the acquisition of the servers and licenses required to proceed with the overhaul of RACHAD and TAHDIR to support the reform of the LOLF. In terms of technical assistance, the consultants are operational and RACHAD 2 is currently used for the execution of the 2021 budget based on the new budget nomenclature. (ii) The production of the 2019 report; the expected signing of the contract for the development of the strategy for the sector shortly in August 2021; the completion of the recruitment of a consultant for the revision of the legal texts, who has just been sent the version of his provisional report on July 19, 2021. (iii) The recruitment of two consultants to help INAP prepare a manual of procedure for the management of Fund dedicated to vocational training and develop a model contract of objectives and performance for vocational training institutions. These tasks were carried out and validated in accordance with the contractual provisions. (iv) The transmission of 2019 Budget Regulation Report by the Court of Account to the Parliament on time and adopted by the Parliament. (v) Completion of all local seminars for the General State Inspectorate (IGE) and the Court of Account in February 2021. (vi) For all the public procurement institutions, the training was successfully completed and the establishment of the public procurement management sector at the National School of Administration, Journalism, and Magistracy (ENAJM) was finalized. Strengthening the administration of land registration and mining taxation Key results of this component include: the selected firm, the AGRER-SAFTOP Group, submission of the deliverables 1,2, 3, and 4; the consultant in charge of project management to support COTREF and DGDPE for the validation of reports and deliverables is in place and operational (ii) The results of the fiscal census conducted in Nouakchott in 2018, resulting in the collection of 2019 and 2020 taxes; and the census of the other large cities, Nouadhibou and Rosso having capitalized on the results of Nouakchott, being in the phase of the submission of the final report. Strengthening national statistical capacity, medium-term programming, and annual budget processes Key achievements under this component include: (i) the completion of the National household survey, EPCV 2019/2020 in one step (due to COVID19); data processing has been completed and the final report prepared and shared for comments with the technical experts (including the World Bank). Poverty indicators and other aggregates will be produced and published as soon as possible after the validation. (ii) Successful completion of the rapid telephone survey to monitor the impact of COVID-19 on the living conditions of households in six waves, including the analysis of the impact of the COVID-19 on households. The final analysis report is under completion. (iii) The restructuring of this component with the introduction of the delivery unit of the program of the President of the Republic. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Low Low Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and High Moderate Moderate Sustainability Fiduciary Substantial Moderate Moderate Environment and Social Low Low Low 3/17/2022 Page 2 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Stakeholders Moderate Moderate Moderate Other -- Moderate Moderate Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes The PDO is to enhance transparency & improve the mobilization, allocat.& managmt of public Resources IN01108691 ►Improved public access to fiscal information (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.00 4.00 3.00 6.00 Date 31-Dec-2014 30-Jun-2021 31-Jan-2022 31-Dec-2022 The 6 elements of fiscal information are already available but not yet published, and so the previous number of 4 is lowered to 3 until the information is published. This indicator is on track to be met Comments: easily before project closing. IN01108692 ►Transmission of the budget execution bill (Projet de loi de reglement) for the preceding year to the Court of Accounts within the mandated timeframe (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Government has The Government has submitted the budget submitted the budget On or before 31 Value After 31 December N+1 execution bill on time in execution bill on time December November 2019 in November 2019 Date 30-Jun-2016 10-Nov-2020 10-Nov-2020 31-Dec-2022 Target has been met. The Government has been able to submit on time the budget execution bill (Projet de loi de reglement) of 2018 in November 2019, and the Government has adopted the bill in 2020. Further Comments: the Government has published all the budget execution bills including of the last 10 years (2009- 2018); and the bill of 2018 is expected to be published soon. IN01108693 ►Public disclosure of annual consolidated reports on the financial performance and fiscal risks of public corporations (entreprises publics et etablissements publics) issued by the DTF (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 5.00 6.00 Date 30-Nov-2015 30-Jun-2021 31-Jan-2022 31-Dec-2022 The reports for the years 2015, 2016, 2017 and 2018 and 2019 have been published. With the upcoming Comments: publication of the 2020 and 2021 reports, this indicator will be reached before the Project is closed. IN01108694 ►Alignment between Medium-Term Expenditure Framework estimates and Annual Budget estimates in two selected sectors (Text, Custom) 3/17/2022 Page 3 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Baseline Actual (Previous) Actual (Current) End Target 100% Alignment 80% Alignment 5% difference between Value No alignment completed. completed. previsions Date 20-Apr-2018 30-Jun-2021 30-Jun-2021 31-Dec-2022 Indicator closed to be met. The 2 sectoral medium term expenditure framework (CDMTs), have been validated and aligned with the 2021 budget. These are the CDMTs of the Ministry of Equipment and Comments: Transport (MET) and the Ministry of Social Action, Childhood and Family (MASEF). However 80% has been confirmed so far with the expectation that this indicator will be met before project closing. IN01108695 ►Urban land parcels with use or ownership rights recorded in a land information system (gender disaggregated) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 35,000.00 56,121.00 56,121.00 75,000.00 Date 20-Apr-2018 30-Jun-2021 31-Jan-2022 31-Dec-2022 Number of properties for which a formal land title (temporary or final) has been issued and is included in a database. The number of land titles is currently 35,392 distributed as follows: 33,921 for men, 1023 for women, 437 for companies and 11 for associations. Concerning the temporary properties, their number is Comments: 56,596 but the information system of the DGDPE does not allow their breakdown by gender. This indicator must reach its final target by project closing. IN01108696 ►Mine companies subjected to tax audits (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 61.00 100.00 86.00 80.00 Date 30-Mar-2018 10-Nov-2020 31-Jan-2022 31-Dec-2022 Target exceeded; out of a total number of 22 mining companies (an increase from 18 initial mining Comments: companies), the number of audit carried out by the DGI in 2021 amounts to 19, i.e. a rate of 86%. Intermediate Results Indicators by Components Improving Transparency and Control in Public Resource Management IN01108697 ►Core Budget and Treasury Accounting Management Information Systems upgraded, integrated and interfaced with other principal financial management information systems (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 30-Jun-2016 30-Jun-2021 31-Jan-2022 31-Dec-2021 he overhaul of the RACHAD and TAHDIR system is effective and the 2021 budget is being carried out on this new RACHAD II version. However, the modernization of Treasury accounts is behind schedule Comments: because of the non-completion of the IT contract. The Budget section has been completed but the Treasury section is delayed. A master plan for the modernization and overhaul of the budget and accounting chain was drawn up and was the subject of a validation workshop in February 2019. 3/17/2022 Page 4 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) IN01108701 ►Share of Procurement Committee Leads (Personnes Responsables des Marches publics - PRMPs) certified through procurement certification scheme (Percentage) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 40.00 Date 30-Nov-2015 30-Jun-2021 31-Jan-2022 30-Dec-2022 The full certification scheme has been validated by ARMP, the consultant hired and the system put in place. Though a number of 28 people had been certified as of June 30, 2021, no procurement professional (PRMP) was included. This is due to the fact that this requirement is not mandatory for Comments: the PRMP to be certified. The Procurement Comission is being encouraged to target the certified people in its next batch of recruitment. IN01108704 ►Performance agreements elaborated, signed between the State and SOEs and monitored. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 2.00 Date 30-Nov-2015 30-Jun-2021 31-Jan-2022 30-Dec-2022 The contract for STP has been finalized, validated by the Board of directors and a workshop organized in March 2019 but the contract has not yet been signed by Government. Another entity is in the process of identification in order to prepare the second contract of performance. Comments: Strengthening the Administration of Property Registration and Taxation and Mining Taxation IN01108698 ►Tax census in 3 largest cities (properties and businesses) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Nouakchott tax census has been completed in December 2018 and the result has being implemented for taxation Nouakchott , of year 2019. For Nouadhibou and Value None Nouadhibou and Rosso Rosso tax census RossoFinal report being have been completed validated. The process was slowed due to COVID, but indicator will be reached before the end of 2021 Date 30-Nov-2015 30-Jun-2021 31-Jan-2022 31-Dec-2020 Census of the cities of NKC, NDB and Rosso carried out. These censuses have contributed to the increase in the number tax bases of SMEs. This number increased between 2016 and 2021 in Nouakchott Comments: from 38,104 to 69,471, in Nouadhibou from 2,719 to 11,206 and in Rosso from 1,180 to 3,949. IN01108702 3/17/2022 Page 5 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) ►Mining sector tax audits are conducted in accordance with a risk-based annual action plan (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 100.00 86.00 80.00 Date 30-Mar-2018 10-Nov-2020 31-Jan-2022 30-Jun-2022 IN01108705 ►Geological database system accessible to the public on-site and on-line (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Registry and geo-data Value No Oui Oui are on-line Date 30-Nov-2015 15-Nov-2019 15-Nov-2019 30-Jun-2020 Since November 2019 the Geological database system has been delivered and it accessible to the public online. Comments: Project Management IN01108700 ►User satisfaction on availability of publicly accessible budget information (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 43.00 43.00 50.00 Date 30-Apr-2018 30-Jun-2020 31-Jan-2022 30-Jun-2022 The NGO in charge of carrying out the survey on the level of satisfaction of users of budget data submitted its report on July 2, 2021, which gives a result of around 58% of people satisfied. After a Comments: reassessment carried out by the PGSP, this rate was reduced to 43%. Strengthening national statistical capacity, medium-term programming and annual budget processes IN01108699 ►Qualified statisticians employed by the National Statistics System (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 32.00 32.00 35.00 Date 20-Apr-2018 30-Jun-2020 31-Jan-2022 30-Jun-2022 The number of 32 statisticians employed (15+9+3+2+3) is distributed as follows: *The ONS recruited 9 executives, one of whom did not accept the offer and opted for the DGI. * the BCM recruited 3 statisticians, the Ministry of Health and the National Social Security Fund are in the process of finalizing 2 and 3 hiring respectively. The end target for this indicator is 35. This will be exceeded easily. ANSADE Comments: has a fairly large recruitment program. Between 2022 and 2025, it plans to recruit more than 80 statisticians and intends to recruit 12 people from the first batch (June 2022) of graduates from the school of statistics which was financed by the PGSP. IN01108703 3/17/2022 Page 6 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) ►Delivery Unit Matrix of Policy Priorities (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target A matrix of policy A matrix of policy A matrix of policy A matrix of policy priorities monitored by priorities monitored by priorities monitored by priorities monitored by Value the Delivery Unit is not the Delivery Unit is not the Delivery Unit is not the Delivery Unit is yet available. yet available. yet available. prepared and agreed. Date 29-Apr-2021 30-Jun-2021 31-Jan-2022 02-May-2022 This is a new indicator introduced recently after the project restructuring in June 2021. A list of activities have been proposed and beneficiary has drafted some TORs that were cleared and consultants hired. Comments: Indicator is expected to be met by project closing date. Performance-Based Conditions Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P146804 IDA-D1030 Effective USD 10.30 10.30 0.00 10.45 0.00 100% P146804 IDA-D3450 Effective USD 14.50 14.50 0.00 4.93 9.26 35% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P146804 IDA-D1030 Effective 28-Mar-2016 13-Apr-2016 24-Jun-2016 15-Feb-2020 31-Dec-2022 P146804 IDA-D3450 Effective 12-Jul-2018 16-Aug-2018 23-Oct-2018 31-Dec-2022 31-Dec-2022 Cumulative Disbursements 3/17/2022 Page 7 of 8 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) PBC Disbursement Achievement Disbursed amount in Disbursement % PBC ID PBC Type Description Coc PBC Amount Status Coc for PBC Restructuring History Level 2 Approved on 25-May-2021 Related Project(s) P165501-Mauritania Public Sector Governance Project Additional Financing 3/17/2022 Page 8 of 8