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: 6 | ARCHIVED on 09-Feb-2021 | ISR45376 | 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: 24-Aug-2020 Actual Mid-Term Review Date: 12-Oct-2020 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) Moderately 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) and Technical Assistance supports. As of end of 2020, 75% of the project have been disbursed. Human Resources and payroll audit have been completed as well as the procurement audit for 2017 and 2018, while 2019 audit has been delayed. All modules of SIMBA have been delivered, and tests, corrections and trainings will be launched as of February 2021. In 2021, the budget preparation module will be used to prepare the 2022 budget while other modules will be tested throughout 2021 for a full launch in January 2022 Under Component 2, the rehabilitation of the RCPCA (the secretariat of the national recovery plan: Plan National de Relèvement et de Consolidation de la Paix pour la République Centrafricaine) offices has also suffered delays due to collapse on one of the buildings, 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. 2/9/2021 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 Substantial Substantial Macroeconomic High Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and High Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Moderate Moderate Stakeholders Substantial Substantial Substantial Other High Moderate Moderate Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Improved Management and Transparency of Public Expenditures IN00950198 ►Percentage (in value) of exceptional expenditures, excluding salaries and debt. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 27.00 16.80 16.23 15.00 Date 30-Dec-2016 31-Mar-2020 31-Dec-2020 30-Jun-2021 Comments: IN00950200 ►Timely submission of annual financial statements (Compte de Gestion, Compte Administrative, and Loi de Règlement). (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 2/9/2021 Page 2 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) 2017 Financial Statement were deposited to the Court of Account in October 2018 (on time for the 9 months target after the end of the fiscal year). The Accounts were deposited to the 2017 Financial Statement Parliament in 2020 were deposited in (more than 15 months October 2018 and are delay from the target). under audit of the Court of Account. The 2018 The 2018 Statement Statement were Financial Statements were deposited to the Backlog of 2009-2016 deposited to the Court of for 2019 submitted Court of Account in Compte de Gestion, Account in December within 9 months to Value December 2019 (2 Compte Administrative, 2019 (2 months delay Court of auditors and months delay from the and Loi de Règlement. from the target of 10 to Parliament within 12 target of 10 months months target the end of months. target the end of fiscal fiscal year). The 2019 year). The Accounts financial statement are have not been currently under deposited to the preparation. Parliament. The 2019 financial statement are currently under preparation and are expected to be deposited to the Court of Account (5 months delay)- Date 30-Dec-2016 31-Mar-2020 30-Nov-2020 30-Jun-2021 Improved Management and Transparency of Strategic Public Investments IN00950199 ►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 15.00 15.00 Date 30-Dec-2016 31-Mar-2020 31-Dec-2020 30-Jun-2021 Fifteen (15) 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 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 and in according with GFS standard; (viii) 2019 Fiscal expenses; (ix) Quarterly Budget execution Reports; (x) Bi annual and Comments: 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. Note however that as of January 2021, the website of the Ministry of Finances is under revision and hence documents are unavailable. The government is in the process of re-uploading all documents to be published. 2/9/2021 Page 3 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) IN00950221 ►Investment Budget Execution Rate. (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 39.00 42.00 43.00 50.00 Date 30-Dec-2016 31-Mar-2020 31-Dec-2020 30-Jun-2021 This indicator is measured annually. Comments: Intermediate Results Indicators by Components Management and Transparency of Public Investments IN00950223 ►Annual and bi-annual reviews of RCPCA (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 30-Dec-2016 30-Jun-2020 30-Nov-2020 30-Jun-2021 The reports of the bi-annual reviews are produced, validated and published on the site. Comments: IN00950225 ►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 the No. Provisional report diagnosis of the on the diagnosis of the Investment management Investment Value No Yes using the PIMA method management using the was finalized but not PIMA method was validated yet. finalized. Date 30-Dec-2016 30-Jun-2020 30-Nov-2020 30-Jun-2021 IN00950227 ►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 30-Jun-2020 30-Nov-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. IN00950229 2/9/2021 Page 4 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) ►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 30-Jun-2020 30-Nov-2020 30-Jun-2021 Management and Transparency of Public Expenditures IN00950222 ►New regulation, procedures and processes adopted (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The new frameworks have been adopted Organic law of finance and translated into the adopted by the National SIMBA system and will Assembly was be implemented from promulgated. the preparation of the Implementation decrees 2022 budget (to be related to (i) the prepared from April Government New Chart 2021). Organic law of of Accounts; (ii) finance adopted by the Government Finance National Assembly Table; (iii) Budget Regulation, procedures was promulgated. New Chart of Account Classification; (iv) Value and processes in need of Implementation and budget Accounting Regulations updating. decrees related to (i) classification applied. and Standards have the Government New been signed in April Chart of Accounts; (ii) 2019. Government Finance Assessment by the Table; (iii) Budget CEMAC of their Classification; (iv) implementation dated Accounting November 2019 Regulations and estimated that Standards have been implementation was at signed in April 2019. 35%. Date 30-Dec-2016 31-Mar-2020 31-Dec-2020 30-Jun-2021 IN00950224 ►Improved budget reporting and information to line ministries (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Execution reports Budget execution Budget execution reports published using a reports are produced are produced quarterly functional and quarterly and on time and published on the administrative, within 8 weeks of the MFB website. The report nomenclature within Budget execution reports end of quarter and Value for the second quarter of eight weeks of the end produced. published on the MFB 2019 which will be of the quarter and website. Reports using produced in July 2020 commitment ceiling the functional will use the functional communicated to classification are not classification in addition sector ministries available. to economic quarterly classification. TA is 2/9/2021 Page 5 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) provided through the project. Date 30-Dec-2016 31-Mar-2020 31-Dec-2020 30-Jun-2021 IN00950226 ►Improved HR Management (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Audits of the HR - payroll undertaken – HR and HR and Payroll audit HR and Payroll audit Audit of the HR and Value Payroll database in the completed completed Payroll database process of being interconnected. Date 30-Dec-2016 30-Jun-2020 30-Nov-2020 30-Jun-2021 IN00950228 ►Transparency of public procurement (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Some notices of call Some notices of call for for bids and some bids and some notices of notices of attribution attribution have been have been published published on the website on the website of the of the Finance Ministry in Finance Ministry in 2018, 2019 and 2020. 2018, 2019 and 2020. Annual Procurement Annual Procurement Plans have been Plans have been published for all published for all Public procurement ministries. The ministries. As of plans for all concerned Procurement Directorate January 2021, the ministries and at least Value N/A General website is Ministry of Finances is 30% of bid experiencing technical currently undertaking a opportunities and issues and there is no revision of its website awards published systematic publication of and information are these notices as temporarily not suggested by the accessible but efforts indicator. A diagnostic of are undertaken to procurement function is republish all under finalization and documents and ensure action plan to support systematic publication procurement reform will of documents going be identified. forward. Date 30-Dec-2016 30-Jun-2020 31-Jan-2021 30-Jun-2021 IN00950230 ►Audit of public procurement published (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The audit for 2017 and The audit for 2017 and 2018 have been finalized 2018 have been and audit for 2019 has finalized and audit for Yes (at least one in Value N/A been postponed. 2019 is ongoing. the past three years) Finalized Audit still need Finalized Audit still to be published. need to be published. Date 30-Dec-2016 30-Jun-2020 30-Nov-2020 30-Jun-2021 IN00950231 2/9/2021 Page 6 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 concluded. The budget All modules: budget management, budget preparation, budget execution, and revenue execution, treasury, management modules accounting and have been delivered. The revenue management treasury and accounting modules have been management module has delivered but not yet Degraded GESCO still in been delayed due to the implemented. Tests All core modules Value place. Covod-19 crisis The will be conducted in operational in the MFB technical assistance February 2021. The contract for the budget preparation maintenance of GESCO module will be has expired. Possible launched in March additional support to 2021 for the update GESCO for FY21 preparation of the budget to conform with 2022 budget. the newly adopted decrees aligning with CEMAC standards. Date 30-Dec-2016 30-Jun-2020 30-Nov-2020 30-Jun-2021 IN00950232 ►In-year financial accounts reporting (Process) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target In addition to quarterly budget execution reports, the treasury produces a quarterly Intermediary Budget execution reports accounting report accounting reports are are produced quarterly Value N/A including situation of prepared quarterly and published on the Class IV, V, VI, VII within six weeks of the MFB website accounts. A quarterly end of the quarter Treasury meeting and reporting is held (comité de Trésorerie). Date 30-Dec-2016 30-Jun-2020 31-Dec-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 7.86 2.37 77% 2/9/2021 Page 7 of 8 The World Bank Implementation Status & Results Report Public Expenditure and Investment Management Reform Project (P161730) Key Dates (by loan) 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 2/9/2021 Page 8 of 8