The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Public Expenditure and Investment Management Reform Project (P161730) AFRICA WEST | Central African Republic | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2017 | Seq No: 5 | ARCHIVED on 05-Aug-2020 | ISR42781 | Implementing Agencies: Ministry of Finance and Budget, Central African Republic Key Dates Key Project Dates Bank Approval Date: 19-Jun-2017 Effectiveness Date: 15-Nov-2017 Planned Mid Term Review Date: 10-Aug-2020 Actual Mid-Term Review Date: Original Closing Date: 30-Jun-2021 Revised Closing Date: 30-Jun-2021 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) To improve management and transparency of public expenditures and public investments Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Management and Transparency of Public Expenditures:(Cost $5.00 M) Management and Transparency of Public Investments:(Cost $4.00 M) Project Managment:(Cost $1.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions The implementation of the project is Moderately Satisfactory. Prior to the Covid-19 crisis, project implementation was on a positive trajectory with significant advancement on the implementation of SIMBA (the financial management system). By March 2020, 3 core modules of the system were delivered. However, the pace of the project was affected by the Covid-19 crisis, creating delays in the implementation of the main reforms mainly under Component 1, the finalization of SIMBA (the financial management system) due to the Covid-19 pandemic and related restrictions. HR and payroll audit have been completed as well as the procurement audit for 2017 and 2018, while 2019 audit has been delayed. Under Component 2, the rehabilitation of the RCPCA (the secretariat of the national recovery plan) offices has also suffered delays, whereas the mandate for the implementation of the investment and project monitoring tool KOBO Toolbox is ongoing. Delays in the implementation of these key activities may put at risk the achievement of project objectives and an extension of the closing date is contemplated. 8/5/2020 Page 1 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High High Substantial Macroeconomic High High Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and High High Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Moderate Moderate Stakeholders Substantial Substantial Substantial Other High High Moderate Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Improved Management and Transparency of Public Expenditures IN00871333 ►Percentage (in value) of exceptional expenditures, excluding salaries and debt. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 27.00 7.00 16.80 15.00 Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 The last yearly data available was from December 2019 with a value of 7%. The value reported here if only from the first quarter of 2020. In the past years, exceptional expenditures have continued on a Comments: decreasing path following the reforms to implement verification of expenditure documents by the ACCT. IN00871335 ►Timely submission of annual financial statements (Compte de Gestion, Compte Administrative, and Loi de Règlement). (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 8/5/2020 Page 2 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) 2017 Financial Statement were deposited in October 2018 and are under audit of the Court of Account. The 2018 Financial Statement for Statement were Financial Statements 2017 under audit by Backlog of 2009-2016 deposited to the Court for 2019 submitted Court of Account. Compte de Gestion, of Account in within 9 months to Value Financial Statement for Compte Administrative, December 2019 (2 Court of auditors and 2018 have not been and Loi de Règlement. months delay from the to Parliament within 12 submitted on time in target of 10 months months. October 2019 target the end of fiscal year). The 2019 financial statement are currently under preparation. Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 Improved Management and Transparency of Strategic Public Investments IN00871334 ►Transparency composite indicator (Composite indicator Specific to the Central African Republic based on 21 core budget reports. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 7.00 14.00 14.00 15.00 Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 Fourteen (14) documents types or information are published on the Ministry of Finance and Budget website, including: (i) Enacted 2020 Finance Laws ; (ii) Budget annexes (Stated Funded Entities); (iii) Forecast of the 2020 fiscal deficit; (iv) Aggregated budget data for revenue and expenditures using the main heads of classification, including data for previous and current fiscal year; (v) Macroeconomic assumptions (Growth, Inflation, exchange rate, interest); (vi) 2020 fiscal deficit financing including key assumptions; (vii) Debt stock with presentation of the situation at the beginning of the current fiscal year Comments: and in according with GFS standard; (viii) 2019 Fiscal expenses; (ix) Quarterly Bud get execution Reports; (x) Bi annual and annual Report of the execution of the RCPCA; (xi) 2018-2019 Annual report on public investments; (xii) Annual Procurement Plans for at least four priority Ministries (Education, Health, Agriculture, Public Works) ; (xiii) Bid opportunities (though not comprehensive); and (xiv) Bid Awards (though not comprehensive). The end project target is about to be met though there is a need to improve quality, consistency and content of some budget and financial documents and reporting. IN00871341 ►Investment Budget Execution Rate. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 39.00 38.70 42.00 50.00 Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 This indicator is measured annually. The value presented here as of March 2020, is the value from the first quarter of 2020. The final value for year 2020 will be reported once the execution report is available. Comments: The annual value from 2019 is of 39%. Intermediate Results Indicators by Components 8/5/2020 Page 3 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Management and Transparency of Public Expenditures IN00871342 ►New regulation, procedures and processes adopted (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Organic law of finance adopted by the National Assembly was promulgated. Organic law of finance Implementation adopted by the National decrees related to (i) Assembly was the Government New promulgated. Chart of Accounts; (ii) Implementation decrees Government Finance related to (i) the Table; (iii) Budget Regulation, procedures Government New Chart New Chart of Account Classification; (iv) Value and processes in need of of Accounts; (ii) and budget Accounting updating. Government Finance classification applied. Regulations and Table; (iii) Budget Standards have been Classification; (iv) signed in April 2019. Accounting Regulations Assessment by the and Standards have CEMAC of their been signed in April implementation dated 2019. November 2019 estimated that implementation was at 35%. Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 IN00871344 ►Improved budget reporting and information to line ministries (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Budget execution reports have been published on a quarterly basis in 2018 and 2019. The budget execution report is using Budget execution an economic Execution reports reports are produced classification and a published using a quarterly and partial administrative and functional and published on the MFB functional classification administrative, website. The report for (Social expenditures are nomenclature within Budget execution reports the second quarter of Value being presented). eight weeks of the end produced. 2019 which will be Technical Assistance of the quarter and produced in July 2020 from the firm which is commitment ceiling will use the functional being recruited by AGIR communicated to classification in will help to introduce the sector ministries addition to economic functional classification in quarterly classification. TA is budget reports. However provided through the the June 2019 execution project. report did not include the functional classification of expenditures. Date 30-Dec-2016 30-Nov-2019 31-Mar-2020 30-Jun-2021 IN00871346 8/5/2020 Page 4 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) ►Improved HR Management (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Audits of the HR - payroll undertaken – HR and The HR and Payroll audit HR and Payroll audit Audit of the HR and Value Payroll database in the are ongoing. completed Payroll database process of being interconnected. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 IN00871348 ►Transparency of public procurement (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Some notices of call for bids and some notices of Some notices of call attribution have been for bids and some published on the website notices of attribution of the Finance Ministry in have been published 2018 and 2019. Annual on the website of the Procurement Plans have Finance Ministry in been published for all 2018, 2019 and 2020. ministries. The Annual Procurement Procurement Directorate Plans have been General website is published for all experiencing technical ministries. The Public procurement issues and there is no Procurement plans for all concerned systematic publication of Directorate General ministries and at least Value N/A these notices as website is 30% of bid suggested by the experiencing technical opportunities and indicator. Project team issues and there is no awards published and the Procurement systematic publication Directorate General are of these notices as planning to work to find a suggested by the solution for regular and indicator. A diagnostic systematic publication. A of procurement diagnostic of function is under procurement function is finalization and action currently ongoing and plan to support action plan to support procurement reform procurement reform will will be identified. be identified. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 IN00871350 ►Audit of public procurement published (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The audit for 2017 and The audit is under 2018 have been finalization under the TA finalized and audit for Yes (at least one in Value N/A contract funded by the 2019 has been the past three years) project. An initial interim postponed. report is available. Finalized Audit still need to be published. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 IN00871351 8/5/2020 Page 5 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) ►FMIS Rollout (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The contract with the AIMF (supplier of the SIMBA software) is A contract has been concluded. The budget signed with the TA management, budget provider for GESCO execution, and maintenance. The revenue management implementation of SIMBA modules have been has been initiated. The delivered. The treasury first module of budget and accounting management has been management module Degraded GESCO still in delivered as of has been delayed due All core modules Value place. November 2019. Tests to the Covod-19 crisis operational in the MFB will be undertaken in The technical January 2020. Other assistance contract for modules (Budget the maintenance of Execution and Treasury GESCO has expired. Management) are also Possible additional being developed and support to update expected to be available GESCO for FY21 the first quarter of 2020. budget to conform with the newly adopted decrees aligning with CEMAC standards. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 IN00871352 ►In-year financial accounts reporting (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Treasury does not prepare these specific reports per se. Difficulties are encountered given the limited capacity of current financial Budget execution Intermediary management system reports are produced accounting reports are Value N/A GESCO especially in quarterly and prepared quarterly producing reports. This published on the MFB within six weeks of the would not be addressed website end of the quarter until SIMBA treasury management module is implemented by the first quarter of 2020. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 Management and Transparency of Public Investments IN00871343 ►Annual and bi-annual reviews of RCPCA (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target 8/5/2020 Page 6 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Value No Yes Yes Yes Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 The reports of the bi-annual reviews are produced, validated and published on the site. Comments: IN00871345 ►Public investment projects are prioritized on the basis of published standard criteria for project selection (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Provisional report on Trainings to implement the diagnosis of the the manual of procedures Investment Value No for investment management using the Yes managements are PIMA method was planned for 2020. finalized but not validated yet. Date 30-Dec-2016 30-Nov-2019 30-Jun-2020 30-Jun-2021 IN00871347 ►Public Investment report (bi-annual and annual) publicly disclosed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Dec-2016 29-Mar-2019 30-Jun-2020 30-Jun-2021 Capital Expenditure and project execution reports for annual years 2016,2017, 2018 and 2019 were Comments: finalized, adopted and published on the Minister of Finance and Minister of Plan websites. IN00871349 ►Annual reviews of RCPCA incorporating feedback from citizens' consultations (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Dec-2016 29-Aug-2018 30-Jun-2020 30-Jun-2021 Performance-Based Conditions Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P161730 IDA-D2150 Effective USD 10.00 10.00 0.00 7.45 2.72 73% Key Dates (by loan) 8/5/2020 Page 7 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P161730 IDA-D2150 Effective 19-Jun-2017 14-Sep-2017 15-Nov-2017 30-Jun-2021 30-Jun-2021 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) P168194-Additional Financing to the Public Expenditure and Investment Reform Project 8/5/2020 Page 8 of 8