The World Bank Report No: ISR14938 Implementation Status & Results Liberia Liberia PAC Capacity Building Project (P127678) Public Disclosure Copy Operation Name: Liberia PAC Capacity Building Project (P127678) Project Stage: Implementation Seq.No: 2 Status: ARCHIVED Archive Date: 15-Jun-2014 Country: Liberia Approval FY: 2012 Product Line: Institutional Development Fund Region: AFRICA Lending Instrument: Implementing Agency(ies): Key Dates Board Approval Date 27-Apr-2012 Original Closing Date 03-Aug-2015 Planned Mid Term Review Date Last Archived ISR Date 12-Jun-2013 Effectiveness Date 03-Aug-2012 Revised Closing Date 03-Aug-2015 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from IDF Proposal) The development objectives of this grant are to: (i) increase effectiveness of PAC supported by streamlined processes and adequately resourced Secretariat, and (ii) help enable PAC to better understand and interact with its primary stakeholders. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Provision of Technical Guidance and Support to the PAC Secretariat Staff 109000.00 Institutional strengthening of PAC and its Secretariat 210500.00 Enhancing PAC visibility and network with national and regional stakeholders or bodies 31700.00 Project management and audit 10000.00 Overall Ratings Public Disclosure Copy Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Substantial Implementation Status Overview Significant progress has been made since effectiveness in August 2012. The IDF assistance has led to the establishment of a PAC Secretariat to provide analytical and technical support to the PAC. The PAC, a once dormant committee, has been reinvigorated, significantly strengthened and increasingly becoming assertive in its role as the primary committee of the Legislature that is responsible for ensuring accountability for the use of public funds. Page 1 of 4 The World Bank Report No: ISR14938 The PAC secretariat has so far analyzed 56 out of 80 backlog of audit reports submitted to the Legislature by the General Auditing Commission since 2006. For the first time in more two decades, the PAC has held 7 widely publicized public hearings on the reports analyzed and has shown a strong commitment to holding such hearing on a consistent basis as shown by its hearings schedule for the remainder of the year. Besides, the sustainability of the Secretariat and the effective functioning of the PAC have received a strong boost through an allocation of $500,000 in the FYY14 national budget to support their operational cost. This is the first time funds have been allocated in the national budget to a committee Public Disclosure Copy of the Legislature. Moreover, discussion are far advanced to assign two students from the Financial Management Training School to the PAC Secretariat, this year, to help ensure a smooth transition from the short term consultants staffing to a civil service cadre. The PAC’s visibility and ability to interact with its internal stakeholders including the General Auditing commission has also improved through several meetings and joint programs on accountability and transparency that have already taken place with support provided under the IDF. Locations No Location data has been entered Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target Reduction in number of outstanding audit Percentage Value 60.00 56.00 54.00 reports not reviewed by PAC Date 30-Sep-2011 27-May-2014 03-Aug-2015 Comments 60 Outstanding audit reports 56 audit reports have been 90% (54) of outstanding audit to be reviewed by PAC reviewed so far. Public reports reviewed and acted hearings have been held on 7 upon by the PAC reports Improvement in PFMA PI-28 -Legislative Text Value PEFA score in 2012 is D No PEFA has been PEFA Score B Scrutiny of External Audit Reports conducted yet. Date 29-Jun-2012 27-May-2014 03-Aug-2015 Comments The PAC is does not do the No PEFA has been The following are targeted: (i) following: (i) examine audit conducted yet. scrutiny of audit reports to be reports regularly; (ii)hold in- completed by the legislature depth hearings on key usually within 6 months from findings routinely; (iii) receipt of the reports i.e. 'sub- Public Disclosure Copy recommend actions to be rating B'; (ii) PAC hold taken on audit report findings. hearings on key findings with responsible officers from the audited enti ties as a routine i. e. 'sub-rating B'; (iii) initiate and sustain the practice of recommending actions from the Legislature, with considerableprogress on the implementation side Page 2 of 4 The World Bank Report No: ISR14938 Launch of PAC web-site, conduct of policy Text Value No website, no peer review A PAC website has been PAC website developed dialogues and hold 2 peer review workshops/ and policy dialogue held developed. More than 3 policy events dialogues have held. There are also occassional radio talk Public Disclosure Copy shows on accountabiliy and transparency hosted by the PAC chair and PAC Secretariat staff Date 03-Aug-2012 31-Oct-2013 03-Aug-2014 Comments Launch of PAC web-site, Conduct of policy dialogue and organize 2 peer reviews Data on Financial Performance (as of 22-Apr-2014) Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P127678 TF-12541 Effective 03-Aug-2012 03-Aug-2012 03-Aug-2012 03-Aug-2015 03-Aug-2015 Disbursements Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P127678 TF-12541 Effective USD 0.36 0.36 0.00 0.36 0.00 100.00 Disbursement Graph Public Disclosure Copy Page 3 of 4 The World Bank Report No: ISR14938 Public Disclosure Copy Key Decisions Regarding Implementation A major challenge under the project is ensuring sustainability of funding for the PAC secretariat from the government budget. While The Legislature and the Ministry of Finance have indicated their commitment to ensure that funds will be made available in the national budget to fund the secretariat on an ongoing basis, the team considers the provision of funds through the national budget to the PAC as a ground breaking phenomenon in Liberia, and therefore requires consistency if the PAC is to reach its twin-goals of clearing the back log of audit reports and making public hearings a key tool for demand-side governance in Liberia. Restructuring History There has been no restructuring to date. Related Projects There are no related projects. Public Disclosure Copy Page 4 of 4