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: 9 | ARCHIVED on 26-Jan-2021 | ISR44293 | 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 $9500000.00 M) Project Management:(Cost $3550000.00 M) Strengthening national statistical capacity, medium-term programming and annual budget processes:(Cost $3250000.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Moderate 1/26/2021 Page 1 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Implementation Status and Key Decisions The project remains on target towards achievement of its Project Development Objective (PDO), currently rated “Satisfactory” and related outcomes while the pace of implementation is rated as “Moderately Satisfactory”. The cumulative disbursement since effectiveness is now 49 percent and is expected to grow to about 66 percent by June and more than 75 percent by December 2021, mainly driven by the two major contracts of the project, namely the land pilots (US$3.5 million ) and the treasury IT system (US$4.2 million). 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 the awarding of the IT contract for core budget and Treasury accounting management information systems upgrade, the acquisition of servers and licenses required to overhaul the Electronic Expenditure Chain System (RACHAD) and (TAHDIR) to support the reform of the Organic Finance related law, the reproduction and publication of the performance reports of public enterprises for the years 2015 to 2018, the hiring of consultants related to the performance contract for vocational schools, the good progress of activities of the consultant firm to organize local seminars in favor of IGE and the Cour des Comptes, and the setting up of an Excel application for the management of centralized budgetary and accounting data of state-owned enterprises is almost completed. Strengthening the administration of land registration and mining taxation Key achievements under this component include the recruitment of a consultant firm to conduct pilot operations for urban and rural land, the consulting firm, AGRER-SAFTOP Group, submission of its second deliverable, the operationalization of the office in charge of project management supporting the Land Reform Technical Commission (COTREF) and the General Directorate on Land Management and State Assets (DGDPE), the collection of taxes for 2019 and 2020 based on the results of the fiscal census in Nouakchott in 2018 , the launching of the census of the other large cities, Nouadhibou and Rosso, new portal for geological data and maps. The setting up of a remote payment tool which should be initiated following the Central Bank putting in place the Real-Time Gross Settlement (RTGS). Strengthening national statistical capacity, medium-term programming and annual budget processes Progress of this component supporting the production, use and dissemination of statistical data includes completion of the national household survey; support to a rapid telephone survey to monitor the impact of COVID-19 on the living conditions of households, training of statisticians start up following the convention establishing the statistical institute in Mauritania, the start-up of the capacity building of the National System of Statistics (SSN) agents through study trips before this activity being slowed down by the COVID-19. Other completed activities includes local workshops and scheduled training (with the support of Mauritanian Centre for Policy Analysis (CEMAP) on scoping tools and on the MEGC and GAMS software. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Moderate Substantial Moderate Institutional Capacity for Implementation and High Substantial Substantial Sustainability Fiduciary Substantial Moderate Moderate Environment and Social Low Low Low Stakeholders Moderate Substantial Moderate Other -- Moderate Moderate Overall Substantial Substantial Moderate 1/26/2021 Page 2 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Results PDO Indicators by Objectives / Outcomes The PDO is to enhance transparency & improve the mobilization, allocat.& managmt of public Resources IN00917918 ►Improved public access to fiscal information (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.00 4.00 4.00 6.00 Date 31-Dec-2014 18-Jun-2020 10-Nov-2020 31-Dec-2022 This revises data previously reported in interim ISR. There is actually a progress in this indicator from 3 Comments: last September 30, 2020 to 4 on November 10, 2020. Last PEFA report is dated in 2016. IN00917919 ►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 18-Jun-2020 10-Nov-2020 31-Dec-2022 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 the Government has Comments: 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. IN00917920 ►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 4.00 4.00 6.00 Date 30-Nov-2015 18-Jun-2020 10-Nov-2020 31-Dec-2022 The DTF has completed the reports for years 20115, 2016, 2017 and 2018 and published. With the subsequent publication of 2019, 2020 and 2021 reports, this indicator is expected to be completed Comments: before has been finalized and should be published soon. IN00917986 ►Alignment between Medium-Term Expenditure Framework estimates and Annual Budget estimates in two selected sectors (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 95% Alignment 95% Alignment 5% difference between Value No alignment completed. completed. previsions Date 20-Apr-2018 16-Jun-2020 10-Nov-2020 31-Dec-2022 1/26/2021 Page 3 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) This exercise has not yet started. Comments: IN00917987 ►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 41,238.00 41,238.00 75,000.00 Date 20-Apr-2018 18-Jun-2020 10-Nov-2020 31-Dec-2022 The contract of the land pilot has been signed and work has started with the consultant on the ground. Comments: IN00917988 ►Mine companies subjected to tax audits (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 61.00 100.00 100.00 71.00 Date 30-Mar-2018 18-Jun-2020 10-Nov-2020 31-Dec-2022 18 audits were conducted by DGI in 2019 for all 18 available operators. Comments: Intermediate Results Indicators by Components Improving Transparency and Control in Public Resource Management IN00917989 ►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 18-Jun-2020 10-Nov-2020 31-Dec-2021 The the bidding process for the acquisition of the solution has finally been successfully awarded. The implementation rating of the Enhancing Transparency and Efficiency in Public Resource Management Comments: component that was previously downgraded for the delay in the bidding process is now being upgraded back. IN00917993 ►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 31-Mar-2020 10-Nov-2020 30-Dec-2022 The full certification scheme has been validated by ARMP, the consultant hired and the system put in Comments: place. The actual certification of committee leads will start in few months. IN00917995 1/26/2021 Page 4 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) ►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 31-Mar-2020 10-Nov-2020 30-Dec-2022 The contract for STP has been finalized, validated and adopted by the Parliament while the INAP contract is in the final phase of the adoption by the Government. For the INAP the process has been slowed down due to new Government. Comments: Strengthening the Administration of Property Registration and Taxation and Mining Taxation IN00917990 ►Tax census in 3 largest cities (properties and businesses) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Nouakchott tax census Nouakchott tax census has been completed in has been completed in December 2018 and December 2018 and the the result is being result is being implemented for implemented for taxation Value None taxation of year 2019. Rosso of year 2019. For For Nouadhibou and Nouadhibou and Rosso Rosso the process has the process has started started but has to stop but has to stop due to due to COVID-19 COVID-19 pandemic. pandemic. Date 30-Nov-2015 31-Mar-2020 10-Nov-2020 31-Dec-2020 Nouakchott is completed and result is now under exploitation. For Nouadhibou and Rosso the contract has been signed and is being implemented. However the process has been delayed due to COVID-19 Comments: pandemic and contract has been extended for extra six months. IN00917994 ►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 0.00 100.00 100.00 0.80 Date 30-Mar-2018 18-Jun-2020 10-Nov-2020 30-Jun-2022 IN00917996 ►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 Comments: online. 1/26/2021 Page 5 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Project Management IN00917992 ►User satisfaction on availability of publicly accessible budget information (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 37.00 37.00 50.00 Date 30-Apr-2018 31-Mar-2020 31-Mar-2020 30-Jun-2022 Strengthening national statistical capacity, medium-term programming and annual budget processes IN00917991 ►Qualified statisticians employed by the National Statistics System (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 32.00 32.00 25.00 Date 20-Apr-2018 31-Mar-2020 31-Mar-2020 30-Jun-2022 A statistical program at the Polytechnic School has been open and 45 new statisticians are being trained. The Government is planning to hire 35 new statisticians for the NSS of which 32 have already been hired. Comments: For technical capacity building of managers forming the technical team of the EPCV2019, a group of 11 managers benefited from a study trip on poverty statistics in Senegal (ANSD) and in HCP of Morocco. 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 1.75 12.75 12% 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 1/26/2021 Page 6 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Cumulative Disbursements PBC Disbursement Achievement Disbursed amount in Disbursement % PBC ID PBC Type Description Coc PBC Amount Status Coc for PBC Restructuring History There has been no restructuring to date. Related Project(s) P165501-Mauritania Public Sector Governance Project Additional Financing 1/26/2021 Page 7 of 7