The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
Managing Public Resources for Service Delivery (P173178)
AFRICA EAST | Mozambique | Governance Global Practice |
IBRD/IDA | Investment Project Financing | FY 2022 | Seq No: 1 | ARCHIVED on 19-Apr-2022 | ISR50783 |
Implementing Agencies: Ministry of Economy and Finance, Republic Of Mozambique
Key Dates
Key Project Dates
Bank Approval Date: 21-Dec-2021 Effectiveness Date: 16-Mar-2022
Planned Mid Term Review Date: 06-May-2024 Actual Mid-Term Review Date:
Original Closing Date: 31-Mar-2026 Revised Closing Date: 31-Mar-2026
pdoTable
Project Development Objectives
Project Development Objective (from Project Appraisal Document)
The Project Development Objective (PDO) is to improve domestic tax management, budget execution, and transparency and accountability in the
management of public resources.
Has the Project Development Objective been changed since Board Approval of the Project Objective?
No
Components Table
Name
Strengthening Domestic Tax Management:(Cost $16.00 M)
Enhancing Public Expenditure Management and Control:(Cost $60.85 M)
Improving Independent External Oversight:(Cost $15.15 M)
Project management:(Cost $4.00 M)
Contingency Emergency Response COmponent
Overall Ratings
Name Previous Rating Current Rating
Progress towards achievement of PDO -- Satisfactory
Overall Implementation Progress (IP) -- Satisfactory
Overall Risk Rating -- Substantial
Implementation Status and Key Decisions
The project was declared effective on March 16, 2022. The last mission in February 2022 supported the Government of Mozambique in undertaking
activities intended to ensure a smooth launch of project activities, including the initiation of key procurement activities and the recruitment of project
officials.
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
Risks
Systematic Operations Risk-rating Tool
Risk Category Rating at Approval Previous Rating Current Rating
Political and Governance Substantial -- Substantial
Macroeconomic Low -- Low
Sector Strategies and Policies Substantial -- Substantial
Technical Design of Project or Program Substantial -- Substantial
Institutional Capacity for Implementation and
Substantial -- Substantial
Sustainability
Fiduciary Substantial -- Substantial
Environment and Social Low -- Low
Stakeholders Moderate -- Moderate
Other -- -- --
Overall Substantial -- Substantial
Results
PDO Indicators by Objectives / Outcomes
Improved domestic tax management
IN01120659
►Number of taxpayers who file returns and make payments through the Taxpayer Portal (Number, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 0.00 -- 0.00 17,500.00
Date 30-Sep-2021 -- 24-Mar-2022 31-Mar-2026
The indicator measures the number of people who make tax returns and payments through the taxpayer
Comments:
portal (portal do contribuinte)
Improved budget execution
IN01120660
►Aggregate expenditure outturn as a percentage of approved budgeted expenditure over three years (Percentage, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 15.00 -- 15.00 10.00
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
The PEFA Indicators for predictability of in-year resource allocation, expenditure arrears, payroll controls,
procurement, internal controls and internal audit measure the extent to which these elements meet
Comments:
performance standards required to effectively contribute to effective expenditure management and control.
The methodology used to measure these indicators will be applied to determine the indicator percentages.
Strengthened transparency and accountability mechanisms
IN01120756
►Percentage of contracts awarded through competitive methods (Percentage, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 36.90 -- 36.90 55.00
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
Comments: The total value of contracts awarded through competitive methods
IN01120757
Percentage of contracts which are awarded to enterprises that are owned predominantly by women (Percentage, Custom Supplement)
Baseline Actual (Previous) Actual (Current) End Target
Value 0.00 -- 0.00 40.00
Intermediate Results Indicators by Components
Strengthening domestic revenue management
IN01120761
►Tax base broadened through integrated taxpayer registries and online filing and payment of tax (Text, Custom, PBC)
Baseline Actual (Previous) Actual (Current) End Target
Tax systems and Tax systems and
databases are not databases are not Tax systems and
Value integrated; Limited -- integrated; Limited databases are fully
functionality of online functionality of online integrated
taxpayer portal taxpayer portal
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
This indicator will monitor progress towards the broadening of the tax base through the integration of tax
Comments:
databases and improvements in functionalities that enable taxpayers to file and pay taxes online.
IN01120764
►Improved Intergovernmental Fiscal Transfer System (Text, Custom, PBC)
Baseline Actual (Previous) Actual (Current) End Target
Transfers to provinces, Transfers to provinces,
districts and districts and Transfer system
municipalities are neither municipalities are distribution formulae
Value --
transparent nor neither transparent nor (to districts)
predictable nor need- predictable nor need- revisedand published
based based
Date 30-Sep-2021 -- 31-Mar-2022 30-Apr-2026
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
Fiscal transfers formula for subnational entities revised and applied; transfers made in a predictable
Comments:
manner
Enhancing public expenditure management and control
IN01120758
►Upgraded e-procurement system is operational (Text, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Upgraded e-
Procurement system is
eProcurement system eProcurement system
Value -- operational, in line with
does not exist does not exist
the 2015 PPDA Act
and Regulations.
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
The indicator will monitor the progress from the Upgraded e-Procurement system is operational
Comments:
IN01120763
►Treasury function strengthened (Text, Custom, PBC)
Baseline Actual (Previous) Actual (Current) End Target
Treasury management Treasury management
Treasury management
financial tools to financial tools
financial tools to
record the strengthened to enable
record the commitments
commitments in due recording of
Value in due time misaligned, --
time misaligned, expenditure
incomplete, and focused
incomplete, and commitments and
on cash rationing
focused on cash facilitate cash planning
rationing
Date 30-Sep-2021 -- 31-Mar-2022 30-Apr-2026
Comments: Treasury functions reestablished to support move from cash rationing to cash management
Improving transparency and accountability mechanisms
IN01120759
►Number of training events delivered on financial reporting and supervision of SOEs (Number, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 0.00 -- 0.00 2.00
Date 01-Apr-2022 -- 31-Mar-2022 31-Mar-2026
The number of training events organized by IGEPE for its officials and for those in SOEs on financial
Comments:
reporting and supervision, for which the number of participants is at least 20
IN01120760
►Increased capacity to audit public expenditure (Percentage, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 46.00 -- 46.00 65.00
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
The indicator will measure the proportion of public expenditure that is subjected to audit by the Tribunal
Comments:
Administrativo, represented through the government entities that are subjected to audit
IN01120762
►Number of Citizen Assemblies held (Number, Custom)
Baseline Actual (Previous) Actual (Current) End Target
Value 0.00 -- 0.00 3.00
Date 30-Sep-2021 -- 31-Mar-2022 31-Mar-2026
The project will support the GoM to organize Citizen Assemblies to improve citizen participation in the
Comments:
budget preparation and monitoring process.
Performance-Based Conditions
IN01120765
►PBC 1 Tax base broadened through integrated taxpayer registries and online filing and payment of tax (Text, Intermediate Outcome,
13,000,000.00, 13.54%)
1 April - March 31,
Baseline Actual (Previous) Actual (Current) 2026
Tax systems and Tax systems and
databases are not databases are not
Value integrated; Limited -- integrated; Limited --
functionality of online functionality of online
taxpayer portal taxpayer portal
Date -- -- 31-Mar-2022 --
IN01120766
►PBC 2 Treasury function strengthened (Text, Intermediate Outcome, 9,000,000.00, 9.38%)
1 April - March 31,
Baseline Actual (Previous) Actual (Current) 2026
Treasury management
Treasury management
financial tools to
financial tools to record
record the commitments in
the commitments in due
Value due time misaligned, -- --
time misaligned,
incomplete, and focused on
incomplete, and focused
cash rationing
on cash rationing
Date -- -- 31-Mar-2022 --
IN01120767
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
►PBC 3 Improved Intergovernmental Fiscal Transfer System (Text, Intermediate Outcome, 12,000,000.00, 12.50%)
1 April - March 31,
Baseline Actual (Previous) Actual (Current) 2026
Transfers to provinces,
Transfers to provinces,
districts and municipalities
districts and municipalities
Value -- are neither transparent nor --
are neither transparent nor
predictable nor need-
predictable nor need-based
based
Date -- -- 31-Mar-2022 --
Data on Financial Performance
Disbursements (by loan)
Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed
P173178 IDA-D9470 Effective USD 80.00 80.00 0.00 0.00 78.00 0%
P173178 TF-B7454 Effective USD 7.00 7.00 0.00 0.00 7.00 0%
Key Dates (by loan)
Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date
P173178 IDA-D9470 Effective 21-Dec-2021 25-Jan-2022 16-Mar-2022 31-Mar-2026 31-Mar-2026
P173178 TF-B7454 Effective 14-Jan-2022 14-Jan-2022 16-Mar-2022 31-Mar-2023 31-Mar-2023
Cumulative Disbursements
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The World Bank Implementation Status & Results Report
Managing Public Resources for Service Delivery (P173178)
Restructuring History
There has been no restructuring to date.
Related Project(s)
There are no related projects.
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