The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) AFRICA | Nigeria | Finance, Competitiveness and Innovation Global Practice | Requesting Unit: AFCW2 | Responsible Unit: GFCAC IBRD/IDA | Program-for-Results | FY 2017 | Team Leader(s): Guillemette Sidonie Jaffrin, Roland Lomme Seq No: 1 | ARCHIVED on 20-Jun-2018 | ISR29888 | Created by: Guillemette Sidonie Jaffrin on 06-Oct-2017 | Modified by: Guillemette Sidonie Jaffrin on 13- Jun-2018 Program Development Objectives Program Development Objective (from Program Appraisal Document) The Project Development Objective is to improve the business enabling environment and strengthen fiscal management and accountability in Kaduna State. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO -- Satisfactory Overall Implementation Progress (IP) -- Satisfactory Implementation Status and Key Decisions The Kaduna State Economic Transformation Program-for-Results (PForR) was approved by the World Bank Board on June 20, 2017. The effectiveness of the PForR is pending. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed Not P161998 IDA-60980 USD 133.79 133.79 0.00 0.00 138.14 0% Effective Not P161998 IDA-60990 USD 216.21 216.21 0.00 0.00 223.35 0% Effective Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date Program Action Plan Action Description Review KADIPA’s 2017 budget (and outer years) to ensure it is commensurate to KADIPA’s mandate 6/20/2018 Page 1 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Responsibility Recurrent Frequency Due Date DLI# Status Client Yes Yearly In Progress Comments This action refers to DLI 1, 3, 4 and 5. Development and implementation by KADIPA of a strategy based on a socio-economic assessment to maximize Action Description benefits sharing of investments Responsibility Recurrent Frequency Due Date DLI# Status Yes 3. Strengthening investment promotion: number of new Client Yearly Memoranda of In Progress Understanding signed between investors and KADIPA Comments Development of investors’ satisfaction survey (including satisfaction with KADIPA facilitation services) and of investors’ Action Description grievance redressal mechanism by KADIPA Responsibility Recurrent Frequency Due Date DLI# Status Yes 3. Strengthening investment promotion: number of new Client Yearly Memoranda of In Progress Understanding signed between investors and KADIPA Comments Action Description KADIPA to lead the development of the proposed North West Investment Area Agreement Responsibility Recurrent Frequency Due Date DLI# Status No 3. Strengthening investment promotion: number of new Client 30-Jun-2018 Memoranda of In Progress Understanding signed between investors and KADIPA Comments 6/20/2018 Page 2 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Development of a PPP legal and institutional framework that appropriately manages E&S risks: (i) PforR PIM to Action Description incorporate E&S aspects & outline risk assessment criteria for low E&S risk; (ii) PPP manual incorporates best practice E&S risk management Responsibility Recurrent Frequency Due Date DLI# Status No 4. Development of the Client 31-Oct-2017 legal and institutional In Progress framework for PPP Comments Action Description Commission of a study of social impact of tax reforms, through distributive analysis (KADIRS) Responsibility Recurrent Frequency Due Date DLI# Status Client No 31-Dec-2018 Not Yet Due Comments This action refers to DLI 6 and 7. Undertake a Strategic Environmental and Social Assessment to support the Kaduna State Infrastructure Master Plan: Action Description (i) Outline and Terms of Reference; (ii) Strategic Environmental and Social Assessment Responsibility Recurrent Frequency Due Date DLI# Status No 8. Increasing capital Client 31-Dec-2018 expenditure execution Not Yet Due rate Comments Publish Budget Execution Report, Annual Financial Statement and audit opinion on the Kaduna State Government and Action Description Local Governments financial statements Responsibility Recurrent Frequency Due Date DLI# Status Client Yes Yearly In Progress Comments This action refers to DLI 6, 8 and 10. Development and implementation of the Framework for Responsible and Inclusive Land Intensive Agricultural Action Description Investments - FRILIA (KADGIS) Responsibility Recurrent Frequency Due Date DLI# Status Client No 31-Dec-2017 5. Development and In Progress implementation of a Framework for Responsible and Inclusive Land- Intensive Agricultural 6/20/2018 Page 3 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Investments (FRILIA) Comments FRILIA principles approved by negotiations, in May 2017. Action Description Review KADGIS’ 2017 budget (and outer years) to ensure it is commensurate to KADGIS mandate Responsibility Recurrent Frequency Due Date DLI# Status Client Yes Yearly In Progress Comments This action refers to DLI 2 and 5. Action Description Agreed amendments to Kaduna State Land Use Regulations (KADGIS) Responsibility Recurrent Frequency Due Date DLI# Status No 2. Implementation of systematic property Client 15-May-2017 registration program: Completed number of new CofOs issued Comments Undertake, review, and enhance the Systematic Property Registration Program Stakeholder Engagement Strategy Action Description (KADGIS) Responsibility Recurrent Frequency Due Date DLI# Status No 2. Implementation of systematic property Client 31-Dec-2017 registration program: In Progress number of new CofOs issued Comments Action Description Implementation of a grievance redressal mechanism for the Systematic Property Registration Program (KADGIS) Responsibility Recurrent Frequency Due Date DLI# Status No 2. Implementation of systematic property Client 31-Dec-2017 registration program: In Progress number of new CofOs issued Comments 6/20/2018 Page 4 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Action Description Prepare and regularly review Systematic Property Registration Program documentation (KADGIS) Responsibility Recurrent Frequency Due Date DLI# Status No 2. Implementation of systematic property Client 30-Jun-2018 registration program: In Progress number of new CofOs issued Comments Review KEPA budget for 2017 (and subsequent years) to ensure that it allows KEPA to satisfactorily fulfill its mandate, Action Description with a focus on private investments in Kaduna State; and detailed capacity-building program outlined and budgeted Responsibility Recurrent Frequency Due Date DLI# Status Yes 3. Strengthening investment promotion: number of new Client Yearly Memoranda of In Progress Understanding signed between investors and KADIPA Comments Action Description Strengthening of grievance redressal system for taxpayers (KADIRS) Responsibility Recurrent Frequency Due Date DLI# Status No 7. Improvement of tax collection: increase in Client 31-Dec-2017 number of registered In Progress taxpayers (TIN) filing returns Comments Production and dissemination of statistical information, with a focus on socio-economic information (Kaduna State Action Description Bureau of Statistics) Responsibility Recurrent Frequency Due Date DLI# Status Client Yes Yearly In Progress Comments This action refers to DLI 3 and 10. Prepare Procurement Plans for five MDAs with highest volume procurements as part of the budget preparation and Action Description approval process 6/20/2018 Page 5 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Responsibility Recurrent Frequency Due Date DLI# Status No 9. Increasing Client 30-Jun-2018 procurement In Progress effectiveness Comments Action Description Adoption of fund release policy to MDAs for improved predictability of resource flows to MDAs Responsibility Recurrent Frequency Due Date DLI# Status Client No 31-Dec-2018 Not Yet Due Comments This refers to DLI 6 and 8. Action Description Capacity building on e-procurement procedures and contract management conducted annually for pilot MDAs (KPPA) Responsibility Recurrent Frequency Due Date DLI# Status No 9. Increasing Client 31-Dec-2017 procurement In Progress effectiveness Comments Action Description Implementation of grievance redressal mechanism (KPPA) Responsibility Recurrent Frequency Due Date DLI# Status No 9. Increasing Client 31-Mar-2018 procurement In Progress effectiveness Comments Action Description Introduction of risk-based internal audit function outside the expenditure processing cycle (Accountant General) Responsibility Recurrent Frequency Due Date DLI# Status Client No 31-Dec-2018 Not Yet Due Comments This action refers to DLI 8 and 9. Action Description Operationalization of the state anticorruption framework (for PForR lead agencies) Responsibility Recurrent Frequency Due Date DLI# Status 6/20/2018 Page 6 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Client No 31-Dec-2017 In Progress Comments This action refers to all DLIs (all PForR lead agencies). Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High -- High Macroeconomic High -- High Sector Strategies and Policies Substantial -- Substantial Technical Design of Project or Program Substantial -- Substantial Institutional Capacity for Implementation and Sustainability High -- High Fiduciary Substantial -- Substantial Environment and Social Substantial -- Substantial Stakeholders High -- High Other High -- High Overall High -- High RiskComments Comments "Other" risk refers to Conflict risk. Results PDO Indicators by Objectives / Outcomes Improving the business enabling environment ►1. Simplified business processes: reduction in the time required to start a business, deal with construction permit and register property (DLI1) (Days, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 248.00 -- 248.00 123.00 Date 31-Dec-2014 -- 07-Jun-2018 31-Dec-2020 6/20/2018 Page 7 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Strengthening fiscal management and accountability ►2. Increased budget credibility: IGR outturn and capital expenditure execution rate, in percentage (DLI 6 & 8) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 42; 50 -- 53; 43 66; 70 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►3. Increased fiscal accountability, measured by improved government responsiveness to citizens’ feedback on fiscal performance: responsiveness is indicated by the percentage of capital projects improv (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 20.00 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 Intermediate Results Indicators by Results Areas Improving the business enabling environment ►Implemented reforms supporting private sector development (Number, Corporate) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 20.00 Date 31-Dec-2015 -- 07-Jun-2018 31-Dec-2020 ►Implementation of systematic property registration program: new Certificates of Occupancy (CofOs) issued (DLI 2) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 40,000.00 Date 01-Jan-2017 -- 07-Jun-2018 31-Dec-2020 ►Strengthening investment promotion: Memoranda of Understanding signed between investors and KADIPA (DLI 3) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 -- 10.00 32.00 Date 01-Jan-2017 -- 07-Jun-2018 31-Dec-2020 ►Investors that reach operations stage or aftercare in Kaduna State with KADIPA facilitation (Amount(USD), Custom) 6/20/2018 Page 8 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Baseline Actual (Previous) Actual (Current) End Target Value 2.00 -- 2.00 20.00 Date 01-Jan-2017 -- 07-Jun-2018 31-Dec-2020 ►Development of the legal and institutional framework for PPP (DLI 4) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target One PPP transaction with low E&S risks Incomplete legal and incomplete legal and Value -- reaches commercial institutional framework institutional framework closure Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Development and implementation of a Framework for Responsible and Inclusive Land-Intensive Agricultural Investments (DLI 5) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target FRILIA adopted through a legal Value No FRILIA -- No FRILIA instrument and under satisfactory implementation Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 Strengthening fiscal management and accountability ►Improvement of tax collection: registered taxpayers (TIN) filing tax returns (DLI 7) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6,000.00 -- 6,000.00 200,000.00 Date 31-Dec-2015 -- 07-Jun-2018 31-Dec-2020 ►Compliance of large (over 250 employees) private and public corporate entities with Personal Income Tax Administration (PAYE) system (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 70% for private; 80% for 70% for private; 80% for 80% for private, 90% Value -- public entities pubic entities for public entities Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Enhanced strategic planning and budgeting of public investment: MDAs whose budgeted capital expenditure are aligned with Sector Implementation Plans (SIP) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 6/20/2018 Page 9 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Value 25.00 -- 25.00 100.00 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Increased procurement effectiveness: main procuring MDAs implementing e-procurement, disclosing information on contract awards and conducting procurement audits (DLI 9) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 15.00 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Timely payment of contractors by public entities: arrears of payment to contractors as percentage of appropriation (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.70 -- 1.70 0.50 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Improving performance information on service delivery: sector programs evaluated after three years of implementation (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 -- 5.00 50.00 Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 ►Increased fiscal transparency of State and Local Governments (LG): disclosure of state and LG appropriations and budget execution audit reports (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Timely disclosure of LG budgets disclosed for LG Budgets disclosed in state and LG budgets first time in 2016; audit 2017; audit report of LG Value -- and audit reports of report of LG budget budget execution not state and LG budget execution not disclosed. disclosed. execution. Date 31-Dec-2016 -- 07-Jun-2018 31-Dec-2020 Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1. Simplified business processes: reduction in the time required to start a business, deal with construction permit and register property (Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 248.00 -- 248.00 123.00 Date 31-Dec-2014 -- 07-Jun-2018 -- 6/20/2018 Page 10 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Comments Updated information not available as PForR not effective. ►DLI 2. Implementation of systematic property registration program: number of new CofOs issued (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 0.00 -- 0.00 10000.00 Date 01-Jan-2017 -- 07-Jun-2018 -- Comments Updated information not available as PForR not effective. ►DLI 3. Strengthening investment promotion: number of new Memoranda of Understanding signed between investors and KADIPA (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 10.00 -- 10.00 8.00 Date 01-Jan-2017 -- 07-Jun-2018 -- Comments Updated information not available as PForR not effective. ►DLI 4. Development of the legal and institutional framework for PPP (Output, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 One PPP Incomplete legal and Incomplete legal and transaction with low Value -- institutional framework institutional framework E&S risks reaches commercial closure. Date 01-Jan-2017 -- 07-Jun-2018 -- Comments ►DLI 5. Development and implementation of a Framework for Responsible and Inclusive Land-Intensive Agricultural Investments (FRILIA) (Output, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Social audit confirms satisfactory Value No FRILIA -- No FRILIA implementation of FRILIA. Date 01-Jan-2017 -- 07-Jun-2018 -- 6/20/2018 Page 11 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Comments ►DLI 6. Increasing IGR outturn (Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 42.00 -- 53.00 66.00 Date 31-Dec-2016 -- 07-Jun-2018 -- Comments Information publicly available: Kaduna State Government released its audited accounts for 2017 in May 2018. ►DLI 7. Improvement of tax collection: increase in number of registered taxpayers (TIN) filing returns (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 6,000.00 -- 30,000.00 200000.00 Date 31-Dec-2015 -- 07-Jun-2018 -- Comments No updated information as PForR not yet effective (30,000 as of June 2017). ►DLI 8. Increasing capital expenditure execution rate (Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 50.00 -- 43.00 70.00 Date 31-Dec-2016 -- 07-Jun-2018 -- Publicly available information, as Kaduna State Government released its audited accounts for 2017 in May Comments 2018. ►DLI 9. Increasing procurement effectiveness (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Implementation of e- procurement, Low level of transparency Low level of transparency disclosure of Value and competitiveness in -- and competitiveness in contract awards, procurement process procurement process procurement audit in 15 main procuring MDAs. Date 31-Dec-2015 -- 07-Jun-2018 -- 6/20/2018 Page 12 of 13 The World Bank Implementation Status & Results Report Nigeria - Kaduna State Economic Transformation Program-for-Results (P161998) Comments ►DLI 10. Improved government responsiveness to citizens’ feedback on fiscal performance: percentage of capital projects improved in response to citizens' feedback (Intermediate Outcome, 35.00, 0%) Baseline Actual (Previous) Actual (Current) 2020 Value 0.00 -- 0.00 20.00 Date 31-Dec-2016 -- 07-Jun-2018 -- Comments Updated information not available as PForR not effective. 6/20/2018 Page 13 of 13