The World Bank Report No: ISR6037 Implementation Status & Results Nigeria Nigeria Public Sector Governance Reform and Development Project (P097026) Public Disclosure Copy Operation Name: Nigeria Public Sector Governance Reform and Development Project Stage: Implementation Seq.No: 2 Status: ARCHIVED Archive Date: 05-Jul-2011 Project (P097026) Country: Nigeria Approval FY: 2010 Product Line: IBRD/IDA Region: AFRICA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 29-Jun-2010 Original Closing Date 30-Nov-2015 Planned Mid Term Review Date 29-Mar-2013 Last Archived ISR Date 05-Jul-2011 Effectiveness Date Revised Closing Date 30-Nov-2015 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective is to improve transparency, accountability and quality in public finance and human resource management systems, with a view to strengthen governance in the participating states. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Development and Modernization of Public Financial Management Systems 39.10 Human Resource Managemnent Strengthening 9.30 Monitoring and Evaluation System Development 7.50 Improvement of Public Financial Management in Selected States 24.00 Scaling up of Selected Activities Under Original Project 22.00 Public Disclosure Copy Project Coordination 8.50 Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Moderately Unsatisfactory Overall Implementation Progress (IP) Satisfactory Moderately Unsatisfactory Overall Risk Rating Implementation Status Overview Page 1 of 5 The World Bank Report No: ISR6037 The project development objective is to improve transparency, accountability and quality in public finance and human resource management systems, with a view to strengthen governance in the participating states. Public Disclosure Copy Locations Country First Administrative Division Location Planned Actual Nigeria Not Entered Ondo State Nigeria Not Entered Kaduna State Nigeria Not Entered Cross River State Nigeria Not Entered Bauchi State Nigeria Not Entered Anambra State Nigeria Not Entered Kogi State Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Growth in percentage of actual collection of Percentage Value 60.00 60.00 90.00 projected IGR in Tier 1 states Date 30-Jul-2009 22-Feb-2011 09-Mar-2016 Comments TBD Decrease in deviation of actual expenditure Percentage Value 55.00 55.00 25.00 from budgeted expenditure in the Tier 1 states Date 30-Jul-2009 22-Feb-2011 18-Mar-2016 Comments No change Reduced discrepancy between personnel Percentage Value 25.00 20.00 5.00 database and payroll database in partiicipating Date 30-Jul-2009 22-Feb-2011 01-Mar-2016 (Tier 1) states Comments TBD Public Disclosure Copy Growth in percentage of public contracts above Percentage Value 20.00 30.00 70.00 threshold awarded through open competition Date 30-Jul-2009 22-Feb-2011 25-Mar-2016 Comments TBD Entities and percentage of expenditure audited Number Value 50.00 55.00 75.00 Date 30-Jul-2009 22-Feb-2011 25-Mar-2016 Comments TBD Intermediate Results Indicators Page 2 of 5 The World Bank Report No: ISR6037 Indicator Name Core Unit of Measure Baseline Current End Target BATMIS, HRMIS and MTEF/MTSS Number Value 0.00 2.00 15.00 implemented in all line ministries in original Date 30-Jul-2009 06-Aug-2010 16-Mar-2016 Public Disclosure Copy project states Comments Growth in the number of key MDAs that submit Number Value 0.00 0.00 5.00 annual reports with updated data on agreed Date 30-Jul-2009 06-Aug-2010 04-Mar-2016 results indicators in each participating state Comments Number of participating states with SIFMIS Number Value 0.00 0.00 3.00 Date 30-Jul-2009 22-Feb-2011 04-Mar-2016 Comments Time taken by state legislature to scrutinize Months Value 48.00 48.00 3.00 and issue report on external audit report in Date 30-Jul-2009 22-Feb-2011 10-Mar-2016 participating states Comments No change Increase in taxpayer coverage/tax database in Percentage Value 0.00 0.00 30.00 participating states Date 30-Jul-2009 22-Feb-2011 04-Mar-2016 Comments Procurement process for tax payers advanced in Ondo state. Frequency of reconciliation between personnel Number Value 0.00 0.00 4.00 records and payroll database in a year in states Date 30-Jul-2009 22-Feb-2011 04-Mar-2016 Comments No change Procurement legislation enacted and regulatory Number Value 0.00 1.00 13.00 unit established in participating and selected Date 30-Jul-2009 22-Feb-2011 04-Mar-2016 states Comments Ondo state passed Procurement l Number of MDAs in each state producing Number Value 0.00 0.00 5.00 financial statements using new SIFMIS Date 30-Jul-2009 22-Feb-2011 10-Mar-2016 Public Disclosure Copy Comments Some limited computerization in the Office of the Accountant Generals in some states. Frequency of reconcilliation between personnel Number Value 0.00 0.00 4.00 records and payroll database in participating Sub Type Date 30-Jul-2009 22-Feb-2011 states. Breakdown Comments No reconciliation takes place; Some states (Ondo and Kogi) Reconciliation expected every no linkage between personnel have started payroll parades/ quarter, i.e. 4 times a year. and payroll data bases Page 3 of 5 The World Bank Report No: ISR6037 resulting in significant levels checks but its too early to of discrepancies. know the impact. Development and use of medium-term (3 year Number Value 1.00 3.00 10.00 rolling) sector strategies and fiscal planning in Public Disclosure Copy Date 30-Jul-2009 22-Feb-2011 03-Mar-2016 at least 5 MDAs Comments Bayelsa state is making progress with MTSS used as basis for FY11 budget. Kogi has 3 year rolling plan in place. Adoption of revised legal framework for Number Value 0.00 2.00 9.00 commitment control and payment Date 30-Jul-2009 22-Feb-2011 04-Mar-2016 authorization/approval limit adopted in at least Comments Draft fiscal responsibility 9 states legislation in place in Ondo, Anambra and Kogi. Some Tier 2 states (e.g. Ekiti and Kebbi) have FR billsin the state houses of Assembly. Data on Financial Performance (as of 01-Feb-2012) Financial Agreement(s) Key Dates Project Loan No. Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P097026 IDA-46670 Not Effective 29-Jun-2010 14-Jan-2012 30-Nov-2015 Disbursements (in Millions) Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P097026 IDA-46670 Not Effective XDR 75.80 75.80 0.00 0.00 75.80 0.00 Disbursement Graph Public Disclosure Copy Page 4 of 5 The World Bank Report No: ISR6037 Public Disclosure Copy Key Decisions Regarding Implementation The Project is not yet effective due to delays in signing the Financing Agreement and this is causing uncertainty in project implementation in the participating states. Restructuring History Level two Approved on 28-Dec-2011 Related Projects There are no related projects. Public Disclosure Copy Page 5 of 5