The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Kenya Devolution Support Project (P149129) AFRICA EAST | Kenya | Urban, Resilience and Land Global Practice | Requesting Unit: AECE2 | Responsible Unit: SAEU3 IBRD/IDA | Program-for-Results Financing | FY 2016 | Team Leader(s): Abdu Muwonge, John Muratha Kinuthia Seq No: 10 | ARCHIVED on 02-Dec-2020 | ISR44284 | Created by: Davison Muchadenyika on 12-Nov-2020 | Modified by: Abdu Muwonge on 20- Nov-2020 Program Development Objectives Program Development Objective (from Program Appraisal Document) To strengthen capacity of core national and county institutions to improve delivery of devolved services at the county level. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions KDSP is nearly four years into implementation since it became effective in September 2016. During this period, the program has provided significant resources for capacity enhancement of county governments and national level implementing agencies as well as infrastructure investments grants for qualifying county governments. A notable achievement is the introduction of performance based grants that have allowed county governments to engage in healthy competition to better systems and institutions for service delivery across a wide range of devolved functions. Overall, implementation is on track for the program to achieve the development objective of strengthening capacity of core national and county institutions to improve delivery of devolved services at the county level. KDSP has provided flexibility and resources to county governments to tackle the challenges of COVID19 by utilizing level 1 and level 2 grants toward purchase of medical equipment, completion of health facilities, procurement and provision of sanitation materials to citizens. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P149129 IDA-57650 Effective USD 200.00 200.00 0.00 163.96 35.73 82% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P149129 IDA-57650 Effective 15-Mar-2016 15-Apr-2016 15-Sep-2016 31-Dec-2020 31-Dec-2020 12/2/2020 Page 1 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA57650-001 OAG-submits audit reports Partially 1 Regular XDR 2,527,000.00 1,267,078.40 50 % on time, ISSAI Achieved MODP-Implements Annual 2 Regular XDR 3,754,400.00 Fully Achieved 3,754,399.98 100 % Capacity Performa MODP-Implements Annual Partially 3 Regular XDR 6,498,000.00 4,337,134.39 67 % Planned Activitie Achieved DPSM-Implements Annual Partially 4 Regular XDR 1,805,000.00 1,425,943.68 79 % Planned Activitie Achieved NT-Implements Annual Partially 5 Regular XDR 7,220,000.00 5,871,179.21 81 % Planned Activities Achieved KSG-Implements Annual Partially 6 Regular XDR 3,610,000.00 2,797,584.04 77 % Planned Activities Achieved Counties-Annual Capacity 7 Regular XDR 40,432,000.00 Fully Achieved 23,825,999.95 59 % Performance Ass Counties-Min Partially 8 Regular Access/Performance- XDR 76,799,850.00 74,513,687.77 97 % Achieved Grant fu PPF 9 PPA Refinancing -- 742,950.00 -- 742,945.40 100 % Refinancing MODA Coord KDSP 2a Regular XDR 1,010,800.00 Not Achieved 0.00 Implementation Program Action Plan Conduct a review of the implementation of the first year of full grant disbursements, and discuss options for financing Action Description of the C&P Grant beyond FY 2019/20 at the KDSP Steering Committee Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement Annual performance assessment (APA) Comments Eligibility criteria including resettlement and dealing with vulnerable and marginalized groups will be included in the Action Description Program Operational Manual (capacity and performance grants Manual) and in training for KDSP. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement APA 12/2/2020 Page 2 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Comments Interested county governments are sensitized to ACPA and grants and able to meet the program minimum access Action Description conditions Source DLI# Responsibility Timing Timing Value Status Technical Both Recurrent Continuous In Progress Completion Measurement APA Comments Ministry of Public Service/DPSM appoints a focal point/team to coordinate HR action plans, reports, budget Action Description submissions Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement Completed reflected in MODA progress report Comments Action Description Independent ACPA conducted Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement Annual exercise captured in MODA program work plan Comments Action Description Results of ACPA widely published to promote transparency and increased incentives for performance Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement MODA progress report, The Kenya Gazette Comments Action Description Office of the Auditor General completes audit reports in time for grant allocations Source DLI# Responsibility Timing Timing Value Status 12/2/2020 Page 3 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Fiduciary Systems Client Recurrent Continuous In Progress Completion Measurement APA Comments Grant conditions, including adherence to capacity and performance grants Manual, included in County Allocation Action Description Revenue Act-CARA Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement National level verification reports, MODA progress reports, APA Comments GoK will transfer capacity and performance grants to counties as per Program entitlement and CARA allocations in Action Description two tranches, with the first tranche disbursed before end August, and the second tranche disbursed before end February each year. Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement APA, The Kenya Gazette Comments Program Operating Manual includes system for tracking Program expenditures and outputs (including compliance Action Description with investment menus) Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement MODA progress reports. POM completed Comments Action Description Audit Committee guidelines to be developed and issued Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement MODA progress reports Comments 12/2/2020 Page 4 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Action Description Joint Steering Committee operational, including county governor representative Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement MODA progress reports Comments Action Description Technical Committee operational Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement MODA progress reports Comments KDSP Secretariat operational: Coordinator and staff are assigned or appointed in the KDSP secretariat as per Action Description institutional arrangements and sufficient operating budget allocated Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement National level verification reports Comments National Treasury appoints a focal point/team to coordinate with Treasury departments and ensure adequate annual Action Description budget for the Program is reflected in annual printed budget estimates Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Measurement National level verification reports Comments Action Description KSG appoints a focal point/team to coordinate KSG action plans, reports, budget submissions Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress 12/2/2020 Page 5 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Completion Measurement National level verification reports Comments Chapter with methodology and ToR for value-for-money audits added to C&P Assessment Manual, compliant with Action Description PFMA requirements Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous Not Yet Due Completion Measurement APA Comments Action Description Sensitization of counties includes training of technical staff responsible for environmental and social management. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement APA Comments Sensitization of counties includes training of county focal persons (county secretary’s offices, complaints officer) on Action Description complaints handling and management (in consultation with the EACC and other institutions) Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Regular training undertaken by MODA reported in the MODA progress report Comments Implementing agencies to develop risk management registers. KDSP Secretariat to develop and periodically update Action Description risk management registers Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement APA Comments 12/2/2020 Page 6 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Action Description Sensitization and awareness campaigns on corruption reporting mechanisms Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems client Recurrent Continuous In Progress Completion Measurement APA Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- High Low Macroeconomic -- Substantial Moderate Sector Strategies and Policies -- Substantial Low Technical Design of Project or Program -- Substantial Moderate Institutional Capacity for Implementation and -- Substantial Moderate Sustainability Fiduciary -- High High Environment and Social -- Substantial Substantial Stakeholders -- Moderate Low Other -- -- -- Overall -- High Moderate RiskComments Comments The ratings have been recalibrated following the new OPCS SORT guidelines. The political and governance institutions that support the program have been in existence since 2013. These are well experienced to support the program. For that reason, political and governance risk is rated low. While we appreciate the fiscal challenges faced by the national government in the wake of Covid, is expected that the government honors its counterpart funding. Therefore macroeconomic risk is rated Moderate. The project is in its last quarter of implementation with all key project partners well acquainted with design issues. As a result, Technical Design of the program is rated Moderate. Despite the above, the program continuous to face fiduciary and ESS risks and these two remain rated High and Substantial respectively. Results PDO Indicators by Objectives / Outcomes 12/2/2020 Page 7 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) PDO Indicator 1: Counties have strengthened institutional performance as demonstrated in the ACPA IN00917699 ►Counties have strengthened institutional performance as demonstrated in the ACPA (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.60 71.00 55.00 Date 20-Jun-2018 06-Dec-2019 12-Nov-2020 31-Dec-2020 The average county score went up from 33% based on county self-assessment undertaken in FY 2015/16 to 42% in FY 2016/17 to 64% for FY 2017/18 and to 71% in FY 2018/19. There has been positive trajectory in the last three years. This reflects that more counties are implementing better quality capacity building Comments plans and there is improvement in financial accountability with the counties with qualified opinions increasing from 22 in FY 2017/18 to 38 in FY 2018/2019. It also implies that the county institutional capacities is improving service delivery. PDO Indicator 2: MC-Number of counties which comply with the minimum performance conditions (DLI 8) IN00917700 ►MC-Number of counties which comply with the minimum performance conditions (DLI 8) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 13.00 38.00 35.00 Date 20-Jun-2018 06-Dec-2019 12-Nov-2020 31-Dec-2020 The number of counties meeting the minimum performance conditions (MPCs) increased from 13 to 22 to 38 counties. The FY 2016/17 targeted 20 counties to comply but only 13 counties did. The target (20) was not achieved in the second assessment, while in the third assessment 22 counties qualified against the target of 25. In the fourth assessment, 38 counties complied that translates to 81%. This is above the target Comments which was 35 counties. This is an increase of 34% from the previous year which stood at 47 % of the counties that met all conditions. Nine Counties did not meet all the MPCs generally due to either a disclaimer or adverse audit opinions. This implies that there is improved adherence to statutory provisions which are intended to measure the basic capacities of counties to perform their functions. IN00917731 ►PDO Indicator 1: Counties have strengthened institutional performance as demonstrated in the ACPA - Score in the ACPA for institutional performance of participating counties (average across all counti (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.00 71.00 55.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Comments IN00917732 ►PDO Indicator 2: MC-Number of counties which comply with the minimum performance conditions (DLI 8) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 13.00 38.00 25.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Comments Intermediate Results Indicators by Results Areas 12/2/2020 Page 8 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Building county-wide institutional capacity for devolution IN00917734 ►IR Indicator 1.1: Number of months taken to produce a full set of audits of financial statements of counties (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 11.00 7.00 9.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 There was marked improvement on this indicator. For the first time, AOG produced the full set of audits Comments reports in time. IN00917735 ►IR Indicator 1.2: ACPA and value for money audits completed on time (DLI 2) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 ACPA was completed in time, hence the DLI was met, but the Value for money audits have not Comments commenced. However fiduciary review of 19 counties was undertaken in the first quarter. IN00917736 ►IR Indicator 1.3: Annual capacity building plans for county governments are completed (DLI 3) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917737 ►IR Indicator 1.3: Planned MoDA Capacity Building activities are implemented according to the annual implementation plan (DLI 3) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917738 ►IR Indicator 1.4: Annual HRM capacity building activities for county governments are completed (DLI 4) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 12/2/2020 Page 9 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Comments IN00917739 ►IR Indicator 1.4: Planned DPSM capacity building activities are implemented according to annual implementation plan (DLI 4) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917740 ►IR Indicator 1.5: Annual PFM capacity building activities for county governments are completed (DLI 5) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917741 ►IR Indicator 1.5: Planned NT PFM capacity building activities are implemented according to annual implementation plan (DLI 5) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917742 ►IR Indicator 1.6: Kenya School of Government implements annual planned activities to address county capacity gaps (DLI 6) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified. IN00917743 ►IR Indicator 1.6: Planned KSG capacity building activities are implemented according to the annual implementation plan (DLI 6) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The capacity building plans for FY 2018/19 were developed and verified. The CB plans for FY 2019/20 was Comments also developed and yet to be verified IN00917744 12/2/2020 Page 10 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) ►IR Indicator 1.7: Inter-Governmental Relations Strengthened (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 37.00 47.00 47.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The number of Counties that have opted into C&P Grant system has been 47 for year 1, 2, 3, and 4 project Comments period, against the projected 15, 25, 25, and 35 from year 1, 2, 3 and 4 respectively. IN00917745 ►IR Indicator 2.1: Strengthened County PFM capacity. Average (for all counties) aggregate deviation between budget and outturn (average across all sectors) reduced by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 11.00 11.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 The number of counties that improved on the credibility of the budget has consistently increased by 11% Comments over the three years; from 35% in FY 2016/17 to 46% in FY 2017/2018, and to 57% in FY 2018/19. IN00917746 ►IR Indicator 2.1: Strengthened county PFM capacity. Value of Audit queries as % of total expenditures reduced by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 33.00 0.57 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Although 37 counties have achieved qualified audit opinions, higher than the 22 counties in the previous year, the external audit value of queries decreased from 50% in FY2016/17 to 17% FY 2017/18, but has Comments increased to 28% in FY 2018/19 IN00917747 ►IR Indicator 2.1: Strengthened county PFM capacity. Number of counties with 25 steps in the IFMIS procurement process adhered to by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 20.00 12.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Percentage of counties with 25 steps in the IFMIS procurement process adhered to increased by 12% in the last one year from 20%; from 50% in FY 2016/2017 to 70% in FY 2017/2018, and 82% in FY 2018/19. Comments Counties were able to procure a minimum of 15 to 17 steps in the first two years, but in the third year they diverted to auto-creation of 25 steps. IN00917748 ►IR Indicator 2.2: Improved Planning and M&E capacities. Number of CIDPs that adhere to guidelines increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 19.00 3.00 10.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Percentage of counties that adhered to CIDP guidelines decreased by 3% down from 20% recorded in the Comments previous year: from 76% in FY 2016/2017 to 96% in FY 2017/18, and down to 93% in FY 2018/19. IN00917749 12/2/2020 Page 11 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) ►IR Indicator 2.2: Improved Planning and M&E capacities. Number of Counties producing County Annual Progress Reports on time (September 30) by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 47.00 97.00 7.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties producing County Annual Progress Reports on time (Sept. 30) increased by 19 % from 47% increase recorded in the previous year; from 30 % in FY 2016/17 to 78% in FY 2017/2018, and Comments 97% in FY 2018/19 IN00917750 ►IR Indicator 2.2: Improved Planning and M&E Capacities. Number of counties where the county M&E Committee (COMEC) meets regularly increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 50.00 17.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 County M&E Committees are in place and functioning by 85% of the counties. Number of counties where the County M&E Committee (COMEC) meets regularly increased by 17% compared to 50% recorded last Comments year; from 10% in FY 2016/17 to 68% in FY 2017/18, and 85% in FY 2018/19 IN00917751 ►IR Indicator 2.3: Improved HR and performance management capacity. Number of counties with staff performance appraisal process operationalized increased by: (Amount(USD), Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 27.00 8.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties with staff performance appraisal process operationalized increased by 8%; from 51% FY 2016/17 to 52% in FY 2017/18, and 60% in FY 2018/19. The performance has been steady above Comments average over the years IN00917752 ►IR Indicator 2.3: Improved HR and performance management capacity. Number of counties with performance contracts for level 1 (and or 2) increased by: (Amount(USD), Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 27.00 14.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties with Job descriptions, specifications and competency framework increased by 14 %; Comments from 70% FY2016/17 to 70% in FY 2017/18, and 84% in FY 2018/19. IN00917753 ►IR Indicator 2.4: Strengthened citizen education and public participation at the county level. Number of counties with established and functional civic education units increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 20.00 20.00 7.00 5.00 Date 06-Dec-2019 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties with established and functional civic education units increased by 7% compared to 20% Comments registered previously; from 63% in FY2016/17 to 86% 2017/18 and 93% in FY 2018/19 IN00917754 12/2/2020 Page 12 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) ►IR Indicator 2.4: Strenghthened citizen education and public participation at the county level. Number of counties with established and functional civic education units increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 20.00 7.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties with established and functional civic education units increased by 7% compared to 20% Comments registered previously; from 63% in FY2016/17 to 86% 2017/18 and 93% in FY 2018/19. IN00917755 ►IR Indicator 2.4: Strenghthened citizen education and public participaton at the county level. Number of counties with evidence of citizen input in plans and budgets increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 20.00 20.00 5.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties which held Participatory planning and budget forums has been steady over the years by Comments increasing only at 5% ; from 67% in FY 2016/17, 70% in FY 2017/18 and 74% in FY 2018/19. IN00917756 ►IR Indicator 2.4: Strengthened citizen education and public participation at the county level. Number of counties with the following documents published online: CIDP, ADP, Annual Budget, Fiscal Strat (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 20.00 52.00 4.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Over the years, counties have considerably improved in publishing documents online; From 4% in FY Comments 2016/17 to 30% in 2017/18 to 56% in FY 2018/19. This is a 52% increase in the last three years. IN00917757 ►IR Indicator 2.5: Improved investement implementation and value-for money. Number of counties that prepare Annual Environmental and Social Audits/reports increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 34.00 15.00 6.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Number of counties that prepare Annual Environmental and Social Audits/reports increased by 40% in the last three years: from 20% in FY 2016/17 to 45% in FY 2017/18, and 60% in FY 2018/19. The counties have established Environmental Units and recruited the core staff. Counties are increasingly collaborating Comments with NEMA in Environmental Impact Assessment. Unlike in the previous years, at least all counties undertaking EIAs IN00917758 ►IR Indicator 2.5: Improved investment implementation and value-for-money. Number of counties projects with a satisfactory value-for- money level increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 7.00 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 31-Dec-2020 Comments With several counties having completed investments, the value for money (VFM) exercise slated for FY 2020 is under procurement with the ToRs and timelines agreed with NT, MODA and the WB. In the meantime, MODA Internal auditors are expected to conduct a fiduciary review before December 2020 12/2/2020 Page 13 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Capacity and Performance Based Grants - County institutional performance IN00917733 ►Capacity and Performance Based Grants - County institutional performance (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.60 71.00 60.00 Date 31-Mar-2016 06-Jun-2019 06-Jun-2019 31-Dec-2020 County Institutional Performance performance increased from 33% to 42% to 64% to 71% as demonstrated through the annual capacity & performance assessments in FY 2016/17, FY 2017/18 and FY 2018/19 Comments respectively. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 DLI 5: National Treasury implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 10.00, 20%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done Done 2018-19 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 -- According to the verified performance of National Treasury, there was a general improvement in the quality of the capacity building plan for FY 2018/19 compared to the previous ones. The performance of the National Treasury on the implementation of their annual planned activities was 73%, 78% , 98% and 63%, in FY Comments 2015/16, FY 16/17, FY 17/18 and FY 18/19 respectively. These were above the targeted thresholds of implementation rates of 70%, 75%, 80% and 80% for FY 15, FY 16, FY 17, FY CB plan implemented, except FY 18 where there was a decline. ►DLI 2 DLI 4: MoPSYGA implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 2.50, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done Done 2018-19 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 -- According to the verified performance of MOPSYGA, there was a general improvement in the quality of the capacity building plans for FY 2018/19, compared to the previous ones . The performance of the MOPSYGA on the implementation of their annual planned activities was 73%, 80% 76% and 82%, in FY 2015/16, FY Comments 16/17, FY 17/18 and FY 18/19 respectively. These were above the targeted thresholds implementation rates of 70%, and 75% and 80% for FY 15, FY 16, and FY 17, CB plan implemented. In FY 18 their CB Plan implementation was below the targeted 80%. ►DLI 3 DLI 1: Office of the Auditor General submits audit reports on time and in compliance with ISSAI for all counties that have submitted financial statements in compliance with the PFMA and prevailing acc (Output, 5.00, 0%) 12/2/2020 Page 14 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 not on time not on time 2018-19 Date 18-Feb-2016 06-Dec-2019 06-Dec-2019 -- According to the verified performance of AOG, there were no completed audit reports submitted by the defined deadlines in FY 2015/16, and FY 2017/18 which was 100%. The FY 2018/19 report was not received for Comments verification. ►DLI 4 DLI 2: Introduction and timely implementation of Annual Capacity & Performance Assessments by MoDP (Output, 8.10, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 completed but delayed completed but delayed 2018-19 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 -- Comments ►DLI 5 DLI 3: MoDP implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 7.50, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 -- According to the verified performance of AOG, there were no completed audit reports submitted by the defined deadlines in FY 2015/16, and FY 2017/18 which was 100%. The FY 2018/19 report was not received for Comments verification. ►DLI 6 DLI 6: Kenya School of Government implements annual planned activities to address county capacity gaps (Output, 5.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done Done 2018-19 Date 18-Feb-2016 06-Jun-2019 12-Nov-2020 -- According to the verified performance of KSG, there was a general improvement in the quality of the capacity building plans for FY 2018/19 compared to the previous ones. The performance of the KSG on the implementation of their annual planned activities was 73%, 82% , 70% and 84% in FY 2015/16, FY Comments 16/17 and FY 17/18 respectively. These were above the targeted thresholds implementation rates of 70%, and 75% and 80% for FY 15, FY 16, FY 17, and FY 18 CB plan implemented. In FY 18 their CB Plan implementation was below the targeted 80%. ►DLI 7 DLI 7: Counties have undergone annual capacity & performance assessment and met access conditions. (Output, 33.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year 12/2/2020 Page 15 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Value 0.00 done Done 2018-19 Date 18-Feb-2016 06-Jun-2019 12-Nov-2020 -- Comments ►DLI 8 DLI 8: Counties have undergone annual capacity and performance assessment and have met minimum access conditions and minimum performance conditions for grant funding and implemented projects according (Output, 127.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done Done 2018-19 Date 18-Feb-2016 06-Dec-2019 12-Nov-2020 -- Comments ►DLI 9 DLI2a: MODA coordinates KDSP implementation (Outcome, 1.40, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value No No Yes Yes Date -- 17-Mar-2020 12-Nov-2020 -- Comments 12/2/2020 Page 16 of 16