The World Bank Report No: ISR4925 Implementation Status & Results Cameroon Transparency and Accountability Capacity Building Project (P084160) Public Disclosure Copy Operation Name: Transparency and Accountability Capacity Building Project Project Stage: Implementation Seq.No: 7 Status: ARCHIVED Archive Date: (P084160) Country: Cameroon Approval FY: 2008 Product Line: IBRD/IDA Region: AFRICA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): The Ministry of Finance (MINEFI) Key Dates Board Approval Date 24-Jun-2008 Original Closing Date 31-Dec-2012 Planned Mid Term Review Date 31-Jul-2011 Last Archived ISR Date 24-May-2011 Effectiveness Date 05-Jun-2009 Revised Closing Date 31-Dec-2012 Actual Mid Term Review Date 25-Jul-2011 Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective (PDO) is to contribute (i) to enhance transparency and efficiency in public financial management, and (ii) to strengthen accountability in the use of public resource. The project will play a key role in Cameroon in accelerating the pace toward a more orderly and open PFM and thus more efficient service delivery. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Improving Budget Management including Procurement 4.10 Integration and development of the FMIS including the HR and Payroll Management 5.90 Strengthening External Oversight and M&E 1.90 Support to the Project Focal Point for PFM Reforms coordination 1.50 Public Disclosure Copy Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Unsatisfactory Moderately Unsatisfactory Overall Implementation Progress (IP) Unsatisfactory Moderately Satisfactory Overall Risk Rating Implementation Status Overview The project was coping with many difficulties since its inception in 2009. After two years of implementation, only 10% of the total budget was disbursed and the February 2011 mission to Yaounde conveyed the Bank's concerns with the status quo regarding the project as well as the risk of project anticipated closure. A Road map was adopted by the Page 1 of 7 The World Bank Report No: ISR4925 authorities to address project deficiencies and lack of results. The Mid-Term Review carried out in August 2011 found that the project has been partially rectified with the satisfactory implementation of the Road map. Significant progress has been made particularly in (i) HR and Payroll activity; (ii) IT strategy and plan activity; (iii) Reorganization of the Treasury and preparation of the capacity building plan for its Internal Public Disclosure Copy Audit; and (iv) Recruitment of consultants for various activities. According to estimates by the MTR the Road map was carried out at 70%. The completion of ongoing activities should achieve a level of 40% on budget commitments in late December 2011, an increase of 30% in one year. The Mid-Term Review also concluded that to consolidate the progress noted in recent implementation, the project should be restructured in order to allow for achievement of its objectives. To this end, the mission discussed with the authorities and prioritize reform activities that could be completed before the current closing date of December 2012. Locations No Location data has been entered Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Availability of information on resources Text Value D (Source: PEFA Report, Not evaluated B (source PEFA report) received by service delivery units (PEFA PI-23) 2007) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments This indicator is proposed for discontinuation in the project restructuring since it is not the core of the project activity Public access to key fiscal information (PEFA Text Value B (Source: PEFA Report, No change A (Source: PEFA Report) PI-10) 2007) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments There is no new PEFA Report so far, and Cameroon is likely to still meeting 4 out of 6 Public Disclosure Copy conditions of this PEFA indicator (B+). Intermediate Results Indicators Page 2 of 7 The World Bank Report No: ISR4925 Indicator Name Core Unit of Measure Baseline Current End Target Legal and regulatory texts to enforce the new Text Value Application texts have not Only one implementing Decree on new budget Budget Law are signed and effective. been drafted yet (first quarter Decree is prepared but not nomenclature including Public Disclosure Copy 2008) signed programs, signed and effective Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments Work is in progress at the Budget Department. Working group has finalized the main implementing regulation (Decret sur la Comptabilite Publique) that has been sent to the PM Office for approval. The Bank team has produced comments on the document that were officially shared with the government. There are several other texts (more than 30) that need to be prepared before 2013. Support for thisactivity is now available with the recruitment of the consultant. Completeness of the financial statements (in Text Value D (Source: PEFA Report, No change B (Source: PEFA Report) French, Loi de R#glement) (PI-25 i) 2007) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments The new framework of the Loi de Reglement is under preparation at the Budget department. It is part of the work planned under the project support to DGB. But progress in this indicator will Public Disclosure Copy not be visible until implementation of the new Budget-program framework (with 2013 budget) Page 3 of 7 The World Bank Report No: ISR4925 Indicator Name Core Unit of Measure Baseline Current End Target Percentage of investment projects which are Text Value Number of Projects: 0 percent No change Number of Project: >= domestically financed in annual budget 20percent Public Disclosure Copy compliant with the new project legal and Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 procedures framework. Comments The consultant who will assist for the establishment of the new Public Investment Management framework is now recruited. The objective of having the new public investment system in place for 2012 budget will be delayed to 2013 budget. Percentage of contracts above threshold Text Value (To be determined by project No change 100 percent procured through open competition, in selected effectiveness) In Francs CFA ministries (Health, Education, Agriculture, value Public Works, and Finance). (PI-19 i, modified). Date 31-Dec-2007 31-Jul-2011 31-Dec-2012 Comments The recruitment of the TA to assist the client improve procurement in the targeted ministries has been completed. Tracking of this indicator will be done throughout that TA mission Timeliness of the issue of semi-annual budget Text Value D (Source: PEFA Report, not evalued B (Source: PEFA Report) reports (PI-24 ii) 2007) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments This indicator is proposed for discontinuation in the project restructuring because it is not directly related to the IT system component as initially Public Disclosure Copy proposed. Will be replace by a more appropriate indicator Page 4 of 7 The World Bank Report No: ISR4925 Degree of integration and reconciliation Text Value D (source: PEFA Report, Not evalued. B (source: PEFA Report) between personnel records and payroll data. 2007) (PI-18 i) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Public Disclosure Copy Comments Procurement of the new HR and Payroll system activity is underway and is expected to be completed in 2012-2013. Still, this indicator seems too ambitious to be met during the lifetime of the project. Hence, it is proposed to replace it with a more attainable indicator in the project restructuring package. Scope of the legislature scrutiny of the annual Text Value C (Source: PEFA Report, Not evalued B (Source: PEFA Report, budget law. (PI-27-i) 2007) 2007) Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments Support is about to be delivered to the National Assembly Budget and Finance Commission but this would take time. Therefore this indicator will be taken out and replaced with a more realistic one in the project restructuring package Timeliness of the release of semi-annual Text Value No publication of semi-annual Not assessed. Timeliness: 2 months budget reports on available media (government budget reports in PM websites, national newspapers) websites and Cameroon Tribune. Date 30-Jun-2008 31-Jul-2011 31-Dec-2012 Comments The publication of quarterly Public Disclosure Copy budget results is becoming more and more an established habit in Cameroon through the national newspaper. The June 2011 budget execution was not ready for release at the time of the mission. Control steps in expeditor chain Number Value 22.00 22.00 8.00 Page 5 of 7 The World Bank Report No: ISR4925 Date 09-Dec-2006 31-Jul-2011 31-Dec-2012 Comments Source is the PEMFAR report Consultant recruitment for this This target accounts for 2/3 2006 work is likely to be finalized reduction in the number of Public Disclosure Copy soon. It is expected that his steps. recommendations for improvement in this area would be available before 2013 budget execution. Data on Financial Performance (as of 21-Oct-2011) Financial Agreement(s) Key Dates Project Loan No. Status Approval Date Signing Date Effectiveness Date Closing Date P084160 IDA-44790 Effective 24-Jun-2008 30-Oct-2008 05-Jun-2009 31-Dec-2012 Disbursements (in Millions) Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P084160 IDA-44790 Effective XDR 9.30 9.30 0.00 1.03 8.27 11.00 Disbursement Graph Public Disclosure Copy Key Decisions Regarding Implementation Page 6 of 7 The World Bank Report No: ISR4925 The Government shall provide the Bank with a request before the end of August 2011, to enable it to initiate the project restructuring process. A revised Road map including 19 priority activities to be conducted between August 5 and December 31, 2011 was approved by the Special Subcommittee at its meeting on August 5, 2011. A supervision mission will be conducted by end of January 2012 to measure progress in the implementation of the revised Road map and see whether Bank can raise the Public Disclosure Copy rating of the project. Donors of the Platform for public finance reforms will consult with the authorities to hold a first joint monitoring mission of the Overall Plan for Modernization of Public Finance in March 2012. Restructuring History There has been no restructuring to date. Related Projects There are no related projects. Public Disclosure Copy Page 7 of 7