Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) UY Institutions Building TAL (P097604) LATIN AMERICA AND CARIBBEAN | Uruguay | Governance Global Practice | IBRD/IDA | Technical Assistance Loan | FY 2007 | Seq No: 17 | ARCHIVED on 16-Jul-2015 | ISR18870 | Implementing Agencies: Key Dates Key Project Dates Board Approval date:30-May-2007 Effectiveness Date:06-Aug-2007 Planned Mid Term Review Date:29-May-2015 Actual Mid-Term Review Date:20-May-2015 Original Closing Date:30-Dec-2011 Revised Closing Date:31-Dec-2016 Project Development Objectives Project Development Objective (from Project Appraisal Document) The objective is to improve the Borrower's public sector performance by: (i) supporting its public sector modernization programinthe areas of monitoring and evaluation, performance-based budgeting, and e-government; and (ii) strengthening itsinstitutionsinvolved with the design and implementation of public policy reforms in the areas of taxation, promotion of thebusinessenvironment, and social protection. 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)PHRPDODEL The objective is to improve the Borrower’s public sector performance by: (i) supporting its public sector modernization program inthe areas of monitoring and evaluation, performance-based budgeting, e-government, tax administration and statistics; and (ii)strengthening its institutions involved with the design and implementation of public policy reforms in the areas of taxation,promotion of the business environment, and social protection. Components Name Improving Institutional Planning, Monitoring, and Evaluation:(Cost $2.21 M) E-Government:(Cost $2.00 M) Support to BPS for institutional strengthening and implementation of tax and social protection reforms:(Cost $5.56 M) Support for Capital Markets and Corporate Transparency Reforms:(Cost $2.21 M) Support for Bankruptcy Regulation Reforms:(Cost $0.12 M) Project Coordination and Strategy Development:(Cost $6.18 M) Support Institutional Strengthening of DGI:(Cost $2.53 M) Support Institutional Strengthening of INE:(Cost $1.10 M) 7/16/2015 Page 1 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO  Moderately Satisfactory  Moderately Satisfactory Overall Implementation Progress (IP)  Satisfactory  Satisfactory Overall Risk Rating  --  Low Implementation Status and Key Decisions Progress towards achievement of PDO continues being moderately satisfactory and overall Project implementation continues being satisfactory. To date, 71 percent of loan proceeds have been disbursed and the PDO continues being relevant, achievable, and well aligned with Government priorities. The June 2015 restructuring extended the Project’s closing date to December 2016 allowing the full execution of planned activities. This closing date extension will particularly benefit the two components (8 and 9) that were added to the Project through the 2011 Additional Financing. Decisions to disclose: Project was restructured in June 2015 including an extension of closing date by 16 months. 7/16/2015 Page 2 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance  --  --  Low Macroeconomic  --  --  Low Sector Strategies and Policies  --  --  Low Technical Design of Project or Program  --  --  Low Institutional Capacity for Implementation and Sustainability  --  --  Low Fiduciary  --  --  Low Environment and Social  --  --  Low Stakeholders  --  --  Low Other  --  --  Low Overall  --  --  Low Results 7/16/2015 Page 3 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) Project Development Objective Indicators PHINDPDOTBL  Improvements in the design and management of monitoring and evaluation methodologies and tools for improved results budgeting in the Central Government Budget. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 7 priority areas 7 priority areas were maintained + 5 Seven priority areas and maintained and 29 associated areas added; 31 expenditure programs 40 expenditure Value expenditure programs 29 expenditure have identified output and programs with identified output programs with identified outcome indicators. and outcome output and outcome maintained Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments An emphasis has been put on incorporating indicators in new areas associated to the 7 priority areas rather than on increasing the number of expenditure programs with identified output and outcome indicators. With the Government’s decision to shift the emphasis towards increasing the number of priority areas, this indicator continues to be fully aligned with the objective of expanding performance budgeting in the Central Government’s budget. PHINDPDOTBL  E-govt strategy is implemented, ensuring connectivity through a common platform of the principal agencies, allowing safe, fast & easy exchange of info between agencies & between agencies & citizens. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value None. Target achieved. Target achieved. 105 Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2012 Comments Target met by AGESIC in 2012. The target value of 105 corresponds to the number of agencies connected to the e-government strategy. The AF only foresaw a target value for 2012 and no target value for the following years. This is why the end target reads 31-Dec-2012. PHINDPDOTBL  Entities responsible for policy reform initiatives in taxation, capital markets, social protection, and bankruptcy regulation have necessary technical tools to implement approved reforms. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Full Value Partial. Partial Partial implementation of reforms. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments 7/16/2015 Page 4 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) The current rating is indicated as partial because there are still some IT-related processes to be executed. Despite capital markets legislation being approved, bankruptcy law being passed, and technical tools for the Banco de Prevision Social (BPS) being implemented, the tax office (DGI) has not yet completed the process of creating an integrated technical tax intelligence solution. PHINDPDOTBL  The ratio of the yearly variation in the nominal tax collections over the yearly variation in the nomial GDP. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 13.00 17.47 17.47 5.30 Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments The ratio of the yearly variation in the nominal tax collections over the yearly variation in the nominal GDP are based on reports published by the Central Bank of Uruguay. The above figure compares the years 2012 and 2013. No more recent data have been reported yet. Overall Comments Intermediate Results Indicators PHINDIRITBL  Methodology for use of Indicators, Log Frame, Information management and PMG has been definted and implemented in 3 pilot institutions included in the budget (YR2) and 6 additional institutions (YR5). (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Methodology implemented in Value None. Target Achieved Target Achieved a total of 9 ministries. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2012 Comments The software for dashboards (tableros de control) has been installed in 9 ministries by the end of 2012. The 2011 AF only foresaw a target value for the year 2012 and not the following years. No new target values have been introduced with the 2015 Restructuring. Therefore, the end target is indicated as 31-Dec-2012. 7/16/2015 Page 5 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) PHINDIRITBL  Number of Rapid Evaluations concluded (YR8). (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 12 rapid evaluations 18 rapid evaluations Value None. 24 completed so far. completed so far. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments The 6 added Rapid Evaluations have been carried out in the areas Education, Public Security, Public Health, and Productive Development. PHINDIRITBL  The budget decision-makers receive quality M&E information from at least 9 ministries to be used in the budgeting process for 7 programmatic areas. (YR5) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No. Yes. Yes. Yes. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2012 Comments Target met in 2012. The 2011 AF only foresaw a target value for the year 2012 and not the following years. No new target values have been introduced with the 2015 Restructuring. Therefore, the end target is indicated as 31-Dec-2012. PHINDIRITBL  Number of Budget Execution reports submitted to Congress, including data on indicators (YR7). (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 5.00 5.00 4.00 Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2014 Comments Target achieved in 2014. Neither the 2011 AF nor the 2015 Restructuring foresaw target values for the years 2015 and 2016. Therefore, the end target is indicated as 31-Dec-2014. Please note that the actual for April 2015 was 5 because information on the achievement of the target had only been received during the May 2015 mission. 7/16/2015 Page 6 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) PHINDIRITBL  Transactional e-procurement platform for purchases of medicines and food implemented in central government including ASSE (YR 6). (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value -- No No Yes Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments The June 2015 Restructuring changed the definition of this indicator (Indicator Nr. 8; Component 3) from "At least 80% of central government procurement of medicines and food is done through a transactional e-procurement platform (YR6)" (see previous ISR) to "Transactional e-procurement platform for purchases of medicines and food implemented in central government including ASSE" (see above). This change was proposed due to the difficulty of measuring the exact percentage value of goods purchased through the e- procurement platform. PHINDIRITBL  Number of additional Government agencies that have data on their social programs' beneficiaries and benefits integrated in SIIAS (YR7). (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 12.00 8.00 Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2014 Comments Target met in 2014. Neither the 2011 AF nor the 2015 Restructuring foresaw target values for the years 2015 and 2016. Therefore, the end target is indicated as 31-Dec-2014. Government agencies recently integrated into SIIAS include MVOTMA, MTSS, CEIP, CES and CETP. In addition, the Ministry of Economy and Finance (MEF) joined SIIAS recently. PHINDIRITBL  Private corporations are submitting financial reports according to the new strengthened statutory and institutional framework. (YR8) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No. --- No. Yes. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments A pilot to promote financial transparency was conducted including the 20 largest companies of the country. Financial information on these selected companies has been gathered and made available to the public. The gathering of financial information from companies other than the ones selected for the pilot is planned with the objective of gathering and disseminating financial information from the majority of the country’s private corporations. 7/16/2015 Page 7 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) PHINDIRITBL  Incentive based performance has been implemented for Human Resources in Customs Administration. (YR5) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No. --- No. Yes. Date 15-Jun-2007 15-Apr-2015 30-Jun-2015 31-Dec-2012 Comments Please note that this indicator was originally under Component 1 but was renamed and shifted to Component 7 during the 2011 AF. The 2011 AF only foresaw a target value for the year 2012 and not the following years. Therefore, the end target is indicated as 31-Dec-2012. PHINDIRITBL  Proportion of intensive audits generated by the risk management system audits over the total intensive audits (YR8). (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 20.00 Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments No progress to date in terms of the percentage value as the underlying IT system is not yet functional. However, the development of the IT solution has started in the first semester of 2014 and important advances have been made since then. It is expected that the target value of 20% will be achieved once the IT system is up and running. PHINDIRITBL  New governance model of DGI implemented with redefining of new processes (YR7). (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N N Y Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments Technical Report on New Governance Model for DGI presented on June 24, 2015. Implementation pending. 7/16/2015 Page 8 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) PHINDIRITBL  Panel Survey of the most vulnerable population concluded (YR 8). (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N Y Y Y Date 31-Dec-2011 15-Apr-2015 30-Jun-2015 31-Dec-2016 Comments Target met. The data collection was completed and the database made available to the University. Follow-up panel survey to be carried out in 2015 envisioned. Overall Comments Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed Disbursed P097604 IBRD-74510 Effective USD 12.10 12.10 0.00 11.22 0.88 93% P097604 IBRD-81160 Effective USD 10.00 10.00 0.00 4.55 5.45 45% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P097604 IBRD-74510 Effective 30-May-2007 21-Jun-2007 06-Aug-2007 30-Dec-2011 31-Dec-2016 P097604 IBRD-81160 Effective 06-Dec-2011 16-Mar-2012 07-May-2012 31-Aug-2015 31-Dec-2016 Cumulative Disbursements 7/16/2015 Page 9 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report UY Institutions Building TAL (P097604) Restructuring History Level Approved on 11-Jan-2010 ,Level Approved on 10-Feb-2011 ,Level 2 Approved on 18-Jun-2015 Related Project(s) P123461-Institutions Building Technical Assistance Additional Financing 7/16/2015 Page 10 of 10 Public Disclosure Copy