Page  1
Document of
 
The World Bank 
 
Report No:  
 
RESTRUCTURING PAPER 
 
ON A 
 
PROPOSED PROJECT RESTRUCTURING  
OF  
 
{BOARD APPROVAL: DECEMBER 14, 2004} 
 
TO THE 
 
FEDERAL REPUBLIC OF NIGERIA 
 
DATE OF RESTRUCTURING: FEBRUARY 8, 2011 
 
59598 v. 1 
Page  2
2
Regional Vice President:
Obiageli Ezekwesili 
Country Director:
Onno Ruhl 
Sector Manager / Director:
Jan Walliser 
Task Team Leader:
John Litwack 
Page  3
3
NIGERIA
 
ECONOMIC REFORM AND GOVERNANCE PROJECT 
P088150 
CONTENTS 
 
Page 
A.
 
SUMMARY................................................................................................................4
 
B.
 
PROJECT STATUS..................................................................................................4
 
C.
 
PROPOSED CHANGES..........................................................................................4
 
ANNEX 1: RESULTS FRAMEWORK AND MONITORING....................................8
 
ANNEX 2: REVISED SCHEDULE 1 OF THE DCA..................................................13
 
ANNEX 3: RESULTS FRAMEWORK AND MONITORING (WITH 
COMMENTS)..................................................................................................................14
 
Page  4
4
ECONOMIC REFORM AND GOVERNANCE PROJECT (ERGP)
 
RESTRUCTURING PAPER 
 
SUMMARY 
 
Following discussions with the Bank, the Nigerian Government has requested a 
reallocation of remaining funds in this project from slow-disbursing agencies to areas in 
accordance with the current priorities of the Government and for the completion of ERGP 
tasks in need of additional funding.   The ERGP team and the Government have also 
cooperated on clarifying and revising some of the indicators used for the project in line 
with consultations with the Development Effectiveness Unit (AFTDE).  The restructuring 
consists of: (i) a reallocation of credit proceeds among existing ERGP activities,  (ii) a 
revision of the project results framework, and (iii) the movement of one activity to a new 
Project Execution Team (PET)   
 
PROJECT STATUS 
 
1. 
The ERGP was approved on December 14, 2004 and became effective on 
April 25, 2005. The Memorandum of Understanding for the UK DFID grant co-
financing of fourteen million, three hundred thousand pounds was agreed on July 4, 
2006. UK-DFID co-financing covered support to budget reform, tax administration, 
civil service reforms and strengthening of statistics. The project has four broad areas 
of support: (i) 
public resource management and targeted anti-corruption initiatives
 
(ii) 
pilot civil service administrative reforms
,
(iii) 
Statistics and statistical capacity 
(implemented by the National Bureau of Statistics) and (iv) 
reform of the aviation 
sector
.
Twenty separate Government agencies are involved in implementation.  As at 
December 10, 2010, the disbursement ratio of the IDA ERGP credit had improved to 
about 53.4 percent (from 46 percent at end-March 2010). The DFID co-financing 
grant closed on August 31, 2010 with a disbursement ratio of about 90 percent. 
 
Progress toward the achievement of project objectives has been generally satisfactory, 
although the performance of the numerous agencies under the project has been mixed.  
The project has received an FM rating of moderately satisfactory.  It is now clear, 
however, that at least a few agencies will not be able to implement their entire 
programs envisioned under the ERGP or spend their budgeted allocations in full.   A 
few other agencies require a bit more funding for the completion of their ERGP tasks 
due to unexpected costs.  Much of the overall success of the project now hinges on the 
implementation of the Government Integrated Financial Management Information 
System (GIFMIS), which concerns the majority of remaining resources under the 
project.  Following some delays, a tender has been completed and the Government has 
Page  5
5
chosen a contractor, although due diligence for the qualifications of the chosen 
contractor is still proceeding.  
 
Two agencies under the ERGP have accounts that have been inactive for more than 6 
months.  Following the revelation of some problematic procurement decisions, ERGP 
activities with the Office of the Auditor General of the Federation (OAGF) were 
temporarily suspended in 2009.  An agreement was subsequently reached with the 
Government in late 2010 that the Bank would be refunded for the problematic 
contracts in question, after which time this component of the program could resume.  
This money has been included the Government’s 2011 budget, which is due to be 
ratified by Parliament in the next several weeks.  It should be refunded immediately 
after ratification.   The Bureau of Public Service Reform (BPSR) also has an account 
that has been inactive for 7 months.  The causes for delays in the implementation of 
this part of the program appear to have come from problems in the relationship 
between this agency and the former Head of Service of the Federation.  A new Head 
of Service has just been appointed, who has signaled his willingness now to move the 
agenda forward.   There will soon be a meeting, involving the Country Director and 
the new Head of Service to discuss a new work plan.   Given these delays, neither the 
OAGF nor BPSR will manage to spend their entire planned allocations under the 
ERGP.  This is part of the motivation to move funds from these agencies to other areas 
under the proposed reallocation.   
 
PROPOSED CHANGES  
 
·
Reallocations:   
 
In a letter of October 22, 2010, the Government requested a reallocation of remaining 
funds for the ERGP from slow and non-disbursing components to other areas in need of 
funding consistent with current Government priorities.  Some agencies will receive 
additional funding that corresponds to specific requests that they have submitted for the 
expansion of their activities under the project or for the coverage of unexpected necessary 
costs.  A second letter from the Ministry of Finance of December 6, 2010 outlines 
justifications for the specific directions of reallocation.  
Following the receipt of these letters, the ERGP Supervision Mission of November-
December 2010 revealed the need for additional goods procurement for two PETs in the 
Project Coordinating Unit for the completion key components of their work plans under 
the project.  In light of this information, the Government amended the reallocation 
request accordingly, proposing to move funds from the budget of the Office of the 
Auditor General of the Federation to the Project Coordinating Unit budget for additional 
goods procurement.  A third letter from the Government dated February 3, 2011 
requested an additional adjustment within the budget of the National Bureau of Statistics 
that shifts some funds from operating costs to the procurement of goods.  
 
Page  6
6
In addition to a reallocation between agencies, the proposal includes some shifting of 
funds between different components within agencies.  The total reallocation (including 
that between agencies and within single agencies) will decrease resources for the 
procurement of goods by SDR 4,530,000, for consultants by 3,986,000, and for severance 
by 914,000.  Most of the freed resources will be moved to training (6,570,510), while 
expenses on operating costs (1,121,000) and works (2,000,000) also rise.   
The proposed reallocation between agencies amounts to SDR 2,946,510.  Four hundred 
thousand of this amount is not a reallocation among activities, but a proposed shift of the 
NGO support activity from the Bureau of Public Procurement to a new PET (see below).  
The remaining funds correspond to cancelations of funding for the Office of the Auditor 
General (550,000), Federal Inland Revenue Services (765,000), and the Bureau of Public 
Service Reform (970,000).  In addition, the proposal will allocate 261,510 in previously 
unallocated funds.  The recipients of additional funding will be the Nigeria Accounting 
Standard (550,000), the Economic and Financial Crime Commission (686,510), the 
Project Coordinating Unit (1,150,000), and the National Bureau for Statistics (560,000).  
The additional internal reallocation only within agencies shifts resources away from the 
procurement of goods (-4,115,000), consultants (-2,816,000), and severance (-914,000) 
and increases outlays on training (5,183,110), works (2,000,000), and operating costs 
(661,000). 
 
Page  7
7
Current
Revised
Current
Revised
Current
Revised
G
oods 
3
0,063,000.00
25,533,000.00
100
100
(a) Part A.1 (a) 
13,539,000.00
1
3,539,000
(b) Part A.1 (b) 
1,139,000.00
9
39,000
(c) Part A.1 (c) 
1
,052,000.00
1
,202,000
(d) Part A.2 
1
,393,000.00
1
,293,000
(e) Part A.3 
1,769,000.00
534,000
(f) Part A.4 
670,000.00
870,000
(g) Part B.1 
21,000.00
31,000
(h) Parts B.2, B.3 and E 
6,823,000.00
3,097,000
(i) Part C 
0
0
(j) Part D 
3,657,000.00
4
,028,000
Works 
4,334,000.00
6,334,000.00
100
100
Parts B3 
 
4,334,000.00 
6,334,000.00
Consultants’ Services
23,858,000.00
19,872,000.00
100
100
including audits
(a) Part A.1 (a) 
4,625,000.00
4,413,000
(
b) Part A.1 (b)
1,439,000.00
1,239,000
(c) Part A.1 (c) 
267,000.00
267,000
(d) Part A..2 
1,754,000.00
1,754,000
(e) Part A.3 
1,683,000.00
1,219,000
(f) Part A.4 
869,000.00
801,000
(g) Part B.1 
5,895,000.00
4,895,000
(h) Parts B.2. B.3 and E 
5,529,000.00
3
,529,000
(i) Part C 
0
0
(j) Part D 
1,797,000.00
1,755,000
Training, workshops, and
25,490,000.00
32,060,510.00
100
100
study tours
(a) Part A.1 (a) 
4,310,000.00
4,310,000
(b) Part A.1 (b) 
2,051,000.00
1,901,000
(c) Part A.1 (c) 
1,277,000.00
1,677,000
(d) Part A.2 
3,172,000.00
2,772,000
(e) Part A.3 
1,173,000.00
2,033,000
(f) Part A.4
1,120,000.00
1,674,510
(g) Part B.1 
691,000.00
691,000
(h) Parts B.2, B.3 and E 
10,037,000.00
15,327,000
(i) Part C 
0
0
(j) Part D 
1,659,000.00
1,675,000
(5) Severance Payments 
6,183,000.00
5,269,000.00
100
100
(6) Incremental operating 
3,210,000.00
4,331,000.00
100
100
 
costs
(a) Part A.1 (a) 
101,000.00
313,000
(b) Part A.1 (b) 
78,000.00
78,000
(c) Part A.1 (c) 
145,000.00
145,000
(d) Part A.2 
78,000.00
178,000
(e) Part A.3 
69,000.00
143,000
(f) Part A.4 
18,000.00
18,000
(g) Part B.1 
97,000.00
117,000
(h) Parts B.2, B.3 and E 
658,000.00
1,158,000
(i) Part C 
0
0
(j) Part D 
1,966,000.00
2,181,000
Refunding of 
490
490
100
100
Project Preparation 
Advance 
Unallocated 
261,510.00
0
TOTAL 
93,400,000.00
93,400,000.00
100
100
C
ategory of Expenditure
Allocation 
% of Financing
·
Results/Indicators 
Page  8
8
The restructuring introduces changes to indicators for monitoring the project with the 
goal of making them clearer and more effective.  In addition, additional or more 
ambitious targets have been introduced for cases when previous targets had already been 
fulfilled 100 percent according to expectations in the Project Appraisal Document (PAD) 
that assumed a closing date for the project of 2011. 
 
·
AFTDE recommended moving the Project Outcome Indicator for 
economic and financial crime prosecutions to Intermediate Outcome 
Indicators. 
 
·
One indicator for the National Bureau of Statistics was dropped due to its 
highly ambiguous nat
ure: “Institutional and Regulatory Framework is in 
Place to Support Development of a Modern Statistical System.” 
 
·
New indicators chosen for the Federal Internal Revenue Service reflect the 
fact that the previous indicators had already been fulfilled by 100%. 
 
·
In the “Arrangements for Monitoring Results,” all revisions concern the 
introduction of new indicators for some agencies, as well as increases in 
some target values in cases where previous targets have already been 
fulfilled, or now look insufficiently ambitious. 
 
·
A
new PET 
 
One of the ERGP activities currently with the Bureau of Public Procurement (BPP) 
concerns an engagement with civil society for awareness and monitoring of the 
implementation of the Procurement Law.  Recently, a new office has been set up 
explicitly for the management of Government interactions with Civil Society:  the 
Office of the Senior Special Assistant to the President on Civil Society (OSSAPCS).   
Both the Government and the ERGP team believe it more efficient to shift the civil 
service engagement on procurement to this office.   The Bank has already been 
engaged with the OSSAPCS on related issues, and is quite impressed with the 
competency and energy of this potential new ERGP PET. 
 
·
Safeguards  
 
Given the large amount being reallocated to training activities, the Government and 
ERGP team have agreed to develop an instrument that would monitor perceptions about 
both the quality of training received and the impact of training and restructuring on the 
perceived quality of service delivery.  
Page  9
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Page  23
2
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2
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29