The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Morocco Public Sector Performance (ENNAJAA) Program (P169330) MIDDLE EAST AND NORTH AFRICA | Morocco | Governance Global Practice | Requesting Unit: MNC01 (392) | Responsible Unit: EMNGU (9752) IBRD/IDA | Program-for-Results Financing | FY 2022 | Team Leader(s): Yannis Arvanitis, Walid Dhouibi, Arthur Denis Pascal Foch Seq No: 6 | Archived on 24-Jan-2025 | ISR01865 | Created by: Yannis Arvanitis on 19-Sep-2024 | Modified by: Yannis Arvanitis on 20-Jan-2025 1. PROJECT DEVELOPMENT OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 15-Dec-2021) The Program Development Objective is to improve performance and transparency of government operations and service delivery Current Development Objective (Approved as part of Additional Financing package Seq. 1 on 20-May-2024) The Program Development Objective is to improve performance and transparency of government operations and service delivery 2. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Moderate Moderate 3. KEY ISSUES & STATUS 3.1 Implementation Status and Key Decisions Implementation overview Following the February 2024 Mid Term Review (MTR), an additional financing (AF) of $250m coupled with a restructuring was approved in June 2024, becoming effective on October 16, 2024. The present ISR notes the progress achieved since the MTR and the resolution of previously identified challenges, notably related to: (i) the acceleration of Disbursement-Linked Indicators’ (DLIs) verification and disbursements, (ii) full compliance with the Environmental and Social Framework (ESF) and (iii) full compliance with the Program Action Plan (PAP). Key ratings, namely Progress towards achievement of the Program Development Objective (PDO) and Overall Implementation Progress, remain satisfactory. Jan 24, 2025 Page 1 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Overall, a third of the Disbursement Linked Results (DLRs) constituting DLIs have been achieved, verified, and disbursed, either fully or in part. The last two disbursements were partially used towards the clearance of the initial advance. Authorities have requested a gradual clearance of the advance out of future disbursements on a case by case basis. The Program Operations Manual (POM) is being revised to define the verification protocols of further DLIs. This revision will take account of (i) changes introduced by the restructuring that occurred concurrently with the AF, (ii) the rejection of two DLRs in the last verification round because of lack of clarity in the verification protocols, and (iii) the new DLIs introduced under the additional financing. Two rounds of verification are expected to take place within the next 6 months, with up to 22 DLRs to be reviewed by the IGF – which can potentially add up to 32.4% to total disbursements. Implementation progress and progress towards the PDO rating remain satisfactory thanks to proactive management of previously identified issues such as (i) the delayed implementation of DLI2, and (ii) assurance of full compliance with Environmental and Social (E&S) safeguards related to the deployment of the GRM in the Fez-Meknes region. More specifically on these two issues: • DLI2 has been restructured by adding a pilot phase to Climate Budget Tagging to enable its achievement. In addition, the Bank has proactively leveraged on the “Whole of Partner” approach to the climate and PFM agenda structured through the Climate PforR (P178763) for the deployment of technical assistance (through the French Development Agency - AFD and World Bank-executed Trust Fund) to accelerate progress. • The Project Implementation Unit (PIU), supported by the World Bank team, has made significant progress in developing and operationalizing the GRM system for the Fez-Meknes Region by (a) appointing dedicated focal points for E&S Safeguards, and (b) reinforcing grievance management and submitting the final GRM and E&S manual. Following the review of the first reporting on GRM and E&S systems by the World Bank, the E&S rating (currently moderately satisfactory) is expected to be upgraded to Satisfactory. Results Area 1: Improving the efficiency of public expenditure In results area 1, significant progress has been made with four out of seven Intermediate Results Indicators (IRIs) achieved. In relation to DLI #1 (Strengthening the performance approach introduced by the LOF), progress is being noted. DLRs under the parent operation have been disbursed, but for DLR#1.3 which was partially verified but subject to full verification in coming submissions to IGF. The latest mission also noted progress on DLRs set forth in the Additional Financing, notably with partial verifications of management control implementation (DLR #1.6) and the introduction of a rule capping revenues allocated to special treasury accounts (DLR #1.7.a). Despite delays in Climate-Budget tagging (DLI #2), the MEF has begun developing a climate-sensitive budgeting mechanism with the assistance of the WB, and the newly established Climate Unit is concentrating on key sectors. In October 2024, a critical workshop on the development of the methodology for Climate-Budget tagging took place, and an inter-ministerial committee has been set-up to finalize it. Although not yet verified, the MEF has achieved DLR #2.1 related to the circular establishing the procedures, the calendar, definitions and scope of application of climate budgeting – and is on track to achieving it. This will set the scene for DLR #2.2 seeking the adoption of climate tagging in the budgets of 3 ministerial departments. The reformulation of DLI#3 on regional program budgeting in 2023 remains aligned with its goal of enhancing the quality of budget programming for regional projects. Verifications of new obligations and platform monitoring are currently in progress. The platform for the monitoring of Regional Development Plans for improved reporting and sustainability monitoring is taking shape (DLR #3.4), as is the extension of the Integrated financial management system (GID) and GIR-CT to Regional Project Execution Agencies and General Services Directorates of Regions and Municipalities (DLR #3.5). the DGCT has drawn up a “citizen's budget” template for local authorities to publish a simplified version of their budget from 2026 onwards (RLD#3.6). Regarding Public Procurement (DLI#4), the database has been upgraded in preparation for the future national observatory (DLR #4.1) and disbursed against. The Public Procurement Observatory Act was approved by the council of ministers on March 14, 2024 (DLR #4.2). This is expected to be disbursed during the next verification mission. Overall, transparency and accountability in public procurement are progressing well. The new DLI#9 aims to enhance budget transparency, driven by evaluations like the Open Budget Survey. A mid-year citizen budget format is being developed, with a target completion by mid-2025 (DLR #9.1). For the Open Budget platform, a questionnaire for civil society and academics will define user needs, aiming for early 2026 completion (DLR #9.2). A Transparency Action Plan (DLR #9.3) involving key central entities (DB, DTFE, DEPF, DGI, TGR, DDE) is currently under preparation with important ground covered as a working draft has been established. It identifies key actions, with a detailed implementation schedule to follow. The plan's adoption is targeted for 2025. Last, DLI #10 aims to improve the programming, monitoring, and transparency of public investments. Amendments to the Organic Finance Law (LOF) prioritizing public investments are under review (DLR#10.1). The Istithmar platform, tracking major public investments, is interoperable with the Triennial Budget Programming (PBT) module. A trial for the 2025 PLF was conducted, with further adjustments needed for full interoperability by Jan 24, 2025 Page 2 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2026 (DLR#10.2). RLD#10.3 linking investment projects to budget execution is being piloted with three ministerial departments, with plans to expand to ten departments by 2027. For RA 1, additional verifications are expected through the next verification rounds to take place within the next 6 months for up to EUR 76.1m (+12.3%). Results Area 2: Improving public revenue management. In results area 2, both IRIs under the original program are on track to being achieved, namely (i) increased data-sharing between the Tax General Directorate (DGI) and key partners and (ii) the completion of a taxpayer satisfaction survey. More specifically regarding DLIs, the DGI has made significant strides in tax compliance (DLI #5) leading to full disbursement of related DLRs. On local taxation, the Program supports the implementation of Law No. 07-20, which enhances the taxation system of local authorities (DLI #6). The entire collection chain management has been transferred to the Kingdoms General Treasury (TGR) for Housing Tax (TH) and Tax on Communal Services (TSC), and to the DGI for Professional Tax (TP) (DLR #6.1). The new management framework for TH and TSC has been gradually expanding to more municipalities from 2023 to 2025, while the TP change has been fully operational since January 2023. Given the near-national operationalization of GIR-CT, DLR #6.2, which covers 100 major municipalities, should therefore be met and disbursed. Finally, e-filing and e- payment for all taxes managed by the municipalities is operational and due for verification (DLR #6.3). DLI #11 aims to enhance the valuation of the State's private domain. Currently, 65.2% of graphical data is digitized via the SIG Platform, with a target of 70% expected by mid-2025 (DLR#11.1). The target for land registration procedures will be verified in 2026. The draft law on the State's Private Domain and its decrees are being prepared for 2025. Risk mapping for revenue management at the DDE is planned for early 2025, with potential technical assistance from the Bank. Revenue increase from State's private domain (excluding “innovative financing”) is taking hold with targets being met (DLR 11.3). Based on significant advancements made, disbursement forecasts for the next 6 months should add to EUR 72.8m (+11.8%). Results Area 3: Improving digital transformation through interoperability and open data. In results area 3, the IRI linked to new use-cases integrated with the national interoperability platform appears to have been met with 19 use-cases (not yet verified) surpassing the 2025 target of 12. In addition, 614 priority datasets have been published in an open format on the national open data platform, doubling the goal of 245 (note that both IRIs are pending formal verification at this stage). However, data on the timely response to user requests through the national open data portal's interactive module are unavailable. To date, 26 requests have been logged (85% from men, 15% from women). The PDO-level indicator related to the digitization of public services has been achieved by 35%, below the 75% target for 2025. Significant progress has been made with the completion of several DLRs under DLI #7. For the first half of 2025, the adoption of the law by the government council and its submission to Parliament are planned (DLR #7.1). DLR s #7.2, #7.4, and #7.6 have been completed, and their verification proofs were submitted to the PIU, while DLR #7.3 has been disbursed. The MTNRA has identified around one hundred priority administrative procedures to be digitized, which will be discussed at the national commission meeting scheduled for the first half of 2025 (DLR #7.5). DLR s #7.7, #7.8, and #7.9 are in progress, with surveys and result compilations planned for the second half of 2025. For DLI #8, which focuses on enhancing the proactive publication of open government data, progress has equally been noted. In 2024, the ADD held consultations and adjusted the 2025 action plan for DLR #8.1, pending validation by the Steering Committee, after which the proofs will be submitted to the PIU for verification in Q1 2025. For DLR #8.2, the ADD still needs to expand the COPIL, with proofs of completion to be submitted before March 2025. The MTNRA completed DLR #8.3, and the ADD completed DLR #8.4, with proofs to be submitted before March 2025. DLR #8.5 will be launched by the ADD with technical assistance from the World Bank, including an interactive module and a Hackathon, scheduled for the first half of 2025. DLR #8.6 has been disbursed, and DLR #8.7 is in progress with World Bank support, scheduled for the first half of 2025. Based on significant advancements made, disbursement forecasts under RA 3for the next 6 months should add to EUR 51.5m (+8.3%). Conclusion The positive trend towards achieving the PDO continues smoothly. Over and above the specific results achieved towards the PDO, ENNAJAA lays solid foundations for ministries and agencies, especially Program-for-Results (PforR) implementing entities, to enhance their results orientation and operational efficiency. 4. DATA ON FINANCIAL PERFORMANCE Jan 24, 2025 Page 3 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 4.1 Disbursements (by loan) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed IBRD-93170 Effective 450.00 450.00 0.00 193.36 235.38 45.10% IBRD-96970 Effective 250.00 250.00 0.00 61.76 186.88 24.84% 4.2 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IBRD-93170 Effective 15-Dec-2021 23-Mar-2022 06-Jun-2022 31-Dec-2025 31-Dec-2028 IBRD-96970 Effective 20-Jun-2024 18-Jul-2024 16-Oct-2024 31-Dec-2028 31-Dec-2028 4.3 Program Action Plan Establish and maintain throughout implementation a Strategic Steering Committee, chaired Action Description by the Head of Government and composed of representatives of ministries and institutions participating in implementation, monitoring and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Effective Date, or Technical NA MEF Other Completed such other date as agreed by the Bank Ministerial decision note establishing SSC responsible for strategic oversight and policy Completion guidance under the Program, all under terms and conditions as described in the POM, has Measurement been submitted to the Bank. Completed. An update of the POM has been done to cater for changes following the AF and Comments restructuring Maintain throughout implementation a Strategic Steering Committee, chaired by the Head of Action Description Government and composed of representatives of ministries and institutions participating in implementation, Jan 24, 2025 Page 4 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Source DLI# Responsibility Timing Timing Value Status Technical NA MEF Other Continuous/recurrent Completed Ministerial decision note establishing SSC responsible for strategic oversight and policy Completion guidance under the Program, all under terms and conditions as described in the POM, has Measurement been submitted to the Bank. Completed. An update of the POM has been done to cater for changes following the AF and Comments restructuring Establish and maintain throughout implementation a Technical Committee chaired by the Action Description DAAG DG and composed of technical representatives of the ministries and institutions participating in implementation, monitoring, and evaluation. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Effective Date, or Technical NA MEF Other Completed such other date as agreed by the Bank Completion Ministerial decision note establishing the TC under terms and conditions as described by the Measurement POM has been submitted to the Bank. Comments Completed and updated throughout as required. Maintain throughout implementation a Technical Committee chaired by the DAAG DG and Action Description composed of technical representatives of the ministries and institutions participating in implementation, monitoring, and evaluation. Source DLI# Responsibility Timing Timing Value Status Technical NA MEF Other Continuous/recurrent In Progress Completion Ministerial decision note establishing the TC under terms and conditions as described by the Measurement POM has been submitted to the Bank. Trainings and sensitization session have been conducted throughout. The latest ones Comments benefitted directly the region of Fes Meknes in the last quarter of 2024. Adopt a Program Operation Manual (POM) (including details on verification protocol for each Action Description DLI). Source DLI# Responsibility Timing Timing Value Status Jan 24, 2025 Page 5 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) No later than 120 days after the Effective Date, or Technical NA MEF Other Completed such other date as agreed by the Bank Completion POM approved by MEF and no-objected by the Bank is distributed to all entities involved in Measurement Program Implementation. Completed. Trainings and sensitization session have been conducted throughout. The latest Comments ones benefitted directly the region of Fes Meknes in the last quarter of 2024. More are due in Q1 2025. Maintain a Program Operation Manual (POM) (including details on verification protocol for Action Description each DLI). Source DLI# Responsibility Timing Timing Value Status Technical NA MEF Other Continuous/recurrent In Progress Completion POM approved by MEF and no-objected by the Bank is distributed to all entities involved in Measurement Program Implementation. Comments Ongoing. Templates and trainings have been devised and reporting should occur early 2025. Development of the training module on environmental and social management including Action Description monitoring tools. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Environmental and Effective Date, or NA MEF Other Completed Social Systems such other date as agreed by the Bank Completion The training module has been developed and submitted to the Bank. Measurement Comments Completed. Focal points are appointed Implementation of the developed training sessions on environmental and social Action Description management. Source DLI# Responsibility Timing Timing Value Status Jan 24, 2025 Page 6 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) No later than 180 days after the Effective Environmental and NA MEF Other Date, or such Completed Social Systems other date as agreed by the Bank Completion Trainings have been completed. Measurement Comments Completed. Integrated in the POM. Report on environmental and social standards status of pipeline investment projects of the Action Description Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status Environmental and NA MEF Recurrent Semi-Annually Completed Social Systems Completion Report submitted timely with content satisfactory to the Bank. Measurement Comments Completed. Since the beginning of the program. Report on environmental and social standards status of pipeline investment projects of the Action Description Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status Environmental and NA MEF Recurrent Yearly Completed Social Systems Completion Report submitted timely with content satisfactory to the Bank. Measurement Achieved. The mechanism is in place and the first reporting is expected in order to re- Comments confirm the achievement. Note that this Action has been changed in the AF/Restructuring to read as follows "Roll-out out a grievance mechanism systems in FM". Appointment of environmental and social focal points among relevant stakeholders: MEF Action Description (DAAG, DB, TGR, ADI, DGI, DAGG), MI (DGCT, AREP-FM) and MNTRA (ADD, DRA) as well as all relevant stakeholders in the CPER of the Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status Jan 24, 2025 Page 7 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) No later than 90 days after the Environmental and MEF and Effective Date, or NA Other Completed Social Systems stakeholders such other date as agreed by the Bank Completion Focal points are appointed. Measurement Comments Achieved every 6 months Appointment of environmental and social focal points among relevant stakeholders: MEF Action Description (DAAG, DB, TGR, ADI, DGI, DAAG, DDE, DEPP), MI (DGCT, AREP-FM) and MNTRA (ADD, DRA) as well as the Fes-Meknes region. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Environmental and MEF and Effective Date, or NA Other Completed Social Systems stakeholders such other date as agreed by the Bank Completion Focal points are appointed. Measurement Comments Achieved yearly E&S technical manual (covering site monitoring tools, responsibilities, methods and Action Description frequency of reporting, and application of the manual) approved by the World Bank. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Environmental and Effective Date, or NA MEF Other Completed Social Systems such other date as agreed by the Bank Completion E&S technical manual approved as satisfactory by the World Bank. Measurement Jan 24, 2025 Page 8 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Achieved, notably with fiduciary capacity-building / trainings (last in 07/2024). Other Comments sessions are planned, including one specifically for the Fes-Meknes region from Feb. 5 to 7, 2025. However, it was agreed that the HR aspect is not relevant. Maintain E&S technical manual (covering site monitoring tools, responsibilities, methods and Action Description frequency of reporting, and application of the manual) approved by the World Bank. Source DLI# Responsibility Timing Timing Value Status Environmental and NA MEF Other Continuous/recurrent Completed Social Systems Completion E&S technical manual approved as satisfactory by the World Bank. Measurement Comments Achieved. Internal audit is up and running. Appointment of a dedicated environmental and social focal point for the MEF and Action Description assignment to the PMU for the duration of the Program. Source DLI# Responsibility Timing Timing Value Status No later than 90 days after the Environmental and Effective Date, or NA MEF Other Completed Social Systems such other date as agreed by the Bank Completion An environmental and social focal point has been identified and appointed by the MEF Measurement according to terms of reference agreed with the World Bank. Achieved (wording of the action has been slightly modified, but not reflected here due to a Comments systems glitch to be corrected). Maintain appointment of a dedicated environmental and social focal point for the MEF and Action Description assignment to the PMU for the duration of the Program. Source DLI# Responsibility Timing Timing Value Status Environmental and NA MEF Other Continuous/recurrent Completed Social Systems Completion An environmental and social focal point has been identified and appointed by the MEF Measurement according to terms of reference agreed with the World Bank. Comments Achieved as per standard program fiduciary reporting. Jan 24, 2025 Page 9 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Action Description Assess and Strengthen the existing grievance and mechanism systems. Source DLI# Responsibility Timing Timing Value Status Within the first Environmental and NA MEF Other year of the In Progress Social Systems Program Completion Assessment report submitted to the Bank including improvement plan. Measurement Ongoing. Support to fiduciary management is planned for the region: an expert has been Comments mobilized and will conduct a specific training session on February 5-7. He will also support the Region in putting together financial reporting. Action Description Roll-out a grievance mechanism systems at the Fes-Meknes Region level. Source DLI# Responsibility Timing Timing Value Status By August 2024, Environmental and and prior to 3.3 MEF / MI / Region Other Not Yet Due Social Systems disbursing under DLR#3.3(a) Completion Assessment report submitted to the Bank or onsite verification. Measurement It will be finalized after the finalization and testing of the Climate Budget Tagging Comments methodology. Note that in the restructuring, only Climate was kept for this action (system will be corrected). Action Description Strengthened fiduciary reporting submitted within the prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA MEF Recurrent Semi-Annually Completed Completion Fiduciary reports are submitted to the Bank within the prescribed timeframe. Measurement Comments Completed. This action has been achieved, notably with TA from the Bank in 2023 and 2024. Ensure fully completed program financial statements are submitted by DTFE and shared with Action Description IGF within the prescribed timeframe. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA MEF Recurrent Yearly Not Yet Due Jan 24, 2025 Page 10 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Completion Financial statements are presented to the Bank within the prescribed timeframe. Measurement Comments Not Yet Due. Risk mapping is not yet adopted. Implement fiduciary capacity development program including human resources in Action Description procurement and financial management execution. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA DAAG/DGCT/ADD Other Immediately Not Yet Due Completion Fiduciary capacity development program implemented, particularly at the level of region and Measurement the ADD, and remaining entities participating in the Program where implementation lags. Comments Not Yet Due. Risk mapping is not yet adopted. Maintain fiduciary capacity development program including human resources in procurement Action Description and financial management execution. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA DAAG/DGCT/ADD Other Continuous/recurrent Dropped Completion Fiduciary capacity development program implemented, particularly at the level of region and Measurement the ADD, and remaining entities participating in the Program where implementation lags. Comments This action does not appear relevant and should be marked for deletion. Operationalization of internal audit function within the Fes-Meknes region including Action Description development of tools and capacity development activities. Source DLI# Responsibility Timing Timing Value Status No later than 365 days after the Effective Fes-Meknes Not Yet Fiduciary Systems NA Other Date, or such Region/AREP/DGCT/IGAT Due other date as agreed by the Bank Completion Internal audit function within the Fes-Meknes regions operationalized to the satisfaction of Measurement the World Bank. Comments Not Yet Due. Risk mapping is not yet adopted. Jan 24, 2025 Page 11 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Maintain operationalization of internal audit function within the Fes-Meknes region including Action Description development of tools and capacity development activities. Source DLI# Responsibility Timing Timing Value Status Fes-Meknes Fiduciary Systems NA Other Continuous/recurrent Completed Region/AREP/DGCT/IGAT Completion Internal audit function within the Fes-Meknes regions operationalized to the satisfaction of the Measurement World Bank. Completed. An update of the POM has been done to cater for changes following the AF and Comments restructuring Develop and operationalize the mechanism, through issue of Instructions/circular to all Action Description procuring entities, requiring the procuring officers to check the eligibility of firms and individuals from the Bank’s list of debarred and temporarily suspended. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA MEF/TGR Due Date 30-Jun-2022 Completed The MEF has instructed ENNAJAA implementing agencies with procurement to check the Completion eligibility of firms and individuals from the Bank’s list of debarred and temporarily Measurement suspended. Completed. An update of the POM has been done to cater for changes following the AF and Comments restructuring Maintain the requirement for procuring officers to check the eligibility of firms and individuals Action Description from the Bank’s list of debarred and temporarily suspended. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA MEF/TGR Other Continuous/recurrent Completed Completion The MEF has instructed ENNAJAA implementing agencies with procurement to check the Measurement eligibility of firms and individuals from the Bank’s list of debarred and temporarily suspended. Comments Achieved. Report compliance to the Bank’s list of debarred and temporarily suspended firms as part of Action Description Program Audit Report. Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA IGF Recurrent Yearly In Progress Completion IGF assesses the compliance of winning firms within ENNAJAA implementation against the Measurement Bank’s list of debarred and temporarily suspended firms. Jan 24, 2025 Page 12 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Comments Ongoing. Templates and trainings have been devised and reporting should occur early 2025. Develop and implement a capacity-building program aimed at strengthening the financial Action Description management, procurement, and M&E skills of staff in the Fes Meknes region. Source DLI# Responsibility Timing Timing Value Status DAAG/Fes-Meknes Fiduciary Systems NA Recurrent Continuous Completed region Completion Capacity building program under implementation to the satisfaction of the World Bank. Measurement Comments Completed. Focal points are appointed. Adopting a training curricula and 3-y training action plan on Performance Projects, Regional Action Description Budgeting, Gender, Climate budgeting, Procurement. Source DLI# Responsibility Timing Timing Value Status N olater than 18 months after Effective date or Technical 1 MEF Other Completed other dates agreed by the Bank Completion Training action plan and curricula have been submitted to the Bank. Measurement Comments In the POM. Action Description Adopting a training curricula and 3-y training action plan on Climate budgeting. Source DLI# Responsibility Timing Timing Value Status No later than 18 months after Effective date or Technical NA MEF Other In Progress other dates agreed by the Bank Completion Training action plan and curricula have been submitted to the Bank. Measurement Comments Completed. Since the beginning of the program. Jan 24, 2025 Page 13 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Action Description Adoption of a risk mapping communication plan within DDE Source DLI# Responsibility Timing Timing Value Status 3 months after Technical NA DDE Other the adoption of Completed risk mapping Completion Transmission to the Bank of the said plan. Measurement Comments Audit functions are up and running. Action Description Adaptation of the DDE revenue procedure manual with risk mapping Source DLI# Responsibility Timing Timing Value Status 3 months after Technical NA DDE Other the approval of Completed the risk mapping Completion Updated manual shared with the Bank. Measurement Comments Achieved Action Description ADD training strategy on open data to civil servants. Source DLI# Responsibility Timing Timing Value Status Technical NA ADD Due Date 30-Jun-2022 Not Yet Due Completion ADD training strategy on open data submitted to the Bank. Measurement Ongoing: it will be finalized after the finalization and testing of the Climate Budget Tagging Comments methodology. Strengthen internal audit missions within DDE: (i) develop a risk mapping to support the Action Description internal audit program; (ii) schedule an internal audit mission covering the acquisition of administrative buildings Source DLI# Responsibility Timing Timing Value Status Jan 24, 2025 Page 14 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) (i) One year after the effective Fiduciary Systems NA DDE Other date, (ii) Six Completed months after effective date (i) The DDE has a mapping of the operational risks related to the different state procedures. Completion (ii) A final audit report is produced by DCAI on out-of-court acquisitions of administrative Measurement buildings. Achieved, notably with fiduciary capacity-building session (last in 07/2024). Other sessions Comments are planned, including one including one for the FM region from February 5-7 2025. However, during last mission it was agreed that HR is no longer relevant. Improve coordination with ministerial departments and the effectiveness of the budgetary Action Description programming of the Fonds de Remploi domanial (FRD) in relation to expenditure related to the purchase of administrative buildings Source DLI# Responsibility Timing Timing Value Status One year after Fiduciary Systems NA DDE Other Not Yet Due effective date Completion Strengthen the budgetary dialogue in the development of the employment program of the Measurement FRD between the DDE and the ministries responsible for administrative buildings Comments no comments 5. KEY DATES Key Events Planned Actual Approval 15-Dec-2021 15-Dec-2021 Effectiveness 06-Jun-2022 06-Jun-2022 Mid-Term Review No. 01 05-Feb-2024 05-Feb-2024 Operation Closing/Cancellation 31-Dec-2028 6. SYSTEMATIC OPERATIONS RISK-RATING TOOL Jan 24, 2025 Page 15 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 05 - 26 Apr Proposed Rating 15 Dec 2021 2024 Political and Governance Moderate Moderate Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Moderate Moderate Institutional Capacity for Implementation and Moderate Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Substantial Moderate Moderate Stakeholders Moderate Moderate Moderate Overall Moderate Moderate Moderate Jan 24, 2025 Page 16 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 7. RESULTS 7.1 PDO Indicators by PDO Outcomes To improve performance and transparency of government operations and service delivery Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Share of performance 0.00 Sep/2021 48.00 30-Apr-2024 48.00 20-Dec-2024 55.00 Dec/2028 indicators for which annual Comments on The share of performance indicators for which annual targets have been achieved stands at targets have been achieved achieving targets 48 percent, in line with expectations. (Percentage) Share of gender-related 0.00 Dec/2020 41.00 30-Apr-2024 41.00 20-Dec-2024 55.00 Dec/2028 indicators for which targets Comments on The share of performance indicators for which annual targets have been achieved stands at have been achieved achieving targets 41 percent, in line with expectations. (Percentage) 0.00 Dec/2019 0.00 19-Apr-2024 22 20-Dec-2024 20.00 Dec/2028 Comments on At the local level, digitalization in local taxation progresses steadily, alongside initiatives Increase in revenue from achieving targets promoting e-filing and e-payment and streamlining tax processes. Such efforts are yielding local taxes in the targeted results and the PDO-level indicator measuring the increase in revenue from local taxes in municipalities (Percentage) targeted municipalities has been met, with a 22 percent increase against a target of 8 percent. 23.00 Sep/2021 23.00 15-Sep-2022 35 20-Dec-2024 75.00 Dec/2025 Share of fully digitized public Comments on Delayed services (Percentage) achieving targets Increase in targeted 0.00 Sep/2021 24.00 19-Apr-2024 24.00 20-Dec-2024 15.00 Dec/2025 additional revenue collected Comments on The increase in targeted additional revenue collected by the DGI is being materialized: in by the DGI (Percentage) achieving targets 2022, DGI registered more than 338 000 taxpayers through its online tax platform. Jan 24, 2025 Page 17 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Compared with 2020, the additional revenues collected by the DGI have increased by 47 percent in 2021 and 24 percent in 2022, exceeding the target of 15 percent. Increased revenues from the 0.00 Apr/2024 0.00 30-Apr-2024 0.00 20-Dec-2024 8.00 Dec/2028 mobilization of State assets Comments on No data yet (additional indicator from the June 2024 AF) (Percentage) DLI achieving targets 48/100 Apr/2024 48/100 30-Apr-2024 48/100 02-Dec-2024 61/100 Dec/2028 Morocco's score in the open Comments on No data yet (additional indicator from the June 2024 AF) budget survey (Text) DLI achieving targets 7.2 Intermediate Results Indicators by Results Areas RA1: Improve the Efficiency of Public Expenditures Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year The number of ministries 0.00 Mar/2021 37.00 03-Apr-2024 37.00 20-Dec-2024 37.00 Dec/2028 using common priority Comments on All ministerial departments have adopted at least one common indicator (including 16 with indicators for their Support achieving targets at least 4 common indicators) Programs in line with the standards outlined the circular Annual summary of Performance Projects published. (Number) 0.00 Oct/2021 0.00 19-Apr-2024 0.00 20-Dec-2024 1.00 Dec/2027 Annual Climate Sensitive Comments on No budgets have been published. The DLI supporting this indicator has been restructured. Budget published achieving targets The methodology for Climate Budget Tagging (CBT) is currently being developed. CBT should (Number) DLI be part of the guidelines from the head of government's circular regarding next year's budget and as such it will be piloted in 3 departments before being generalized in 2026. Jan 24, 2025 Page 18 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) No Mar/2021 Yes 03-Apr-2024 Yes 20-Dec-2024 Yes Dec/2028 Annual Citizen's Budget Comments on Citizen budgets are being produced as per the target. published. (Yes/No) achieving targets Number of semi-annual 0.00 Mar/2021 0.00 03-Apr-2024 0.00 20-Dec-2024 6.00 Mar/2026 reports on Region’s public Comments on Delays have been incurred on this indicator. The March 2023 restructuring has set the basis investment execution achieving targets for its achievement. It is expected that such reports begin to be produced end 2025. published (Number) Action Plan for introducing No Sep/2021 No 03-Apr-2024 No 20-Dec-2024 Yes Dec/2025 the Open Contracting Data Comments on While initially scheduled for 2024 after feasibility study on implementation of OCDS Standards (OCDS) adopted. achieving targets standards, the achievement of this indicator has been pushed back to 2025. (Yes/No) OCDS not Jun/2021 OCDS not 03-Apr-2024 OCDS not 20-Dec-2024 OCDS pilot Dec/2025 applied applied applied evaluation Open Contracting Data report Standards piloted for the published Invitation to Bids stage. Comments on While initially scheduled for 2024 after feasibility study on implementation of OCDS (Text) achieving targets standards, the achievement of this indicator has been pushed back to 2025. It should be noted however that the TGR is piloting the OCDS standards for bidding notices in a department. Civil servants trained on 0.00 Jun/2021 394.00 03-Apr-2024 394.00 20-Dec-2024 160.00 Nov/2025 Gender Budgeting and Comments on 314 people trained in 2023, 80 in 2022, as part of the BSG 2020-2023 training plan. gender-specific indicators. achieving targets (Number) Decrease in the proportion of 0 Dec/2023 0 30-Apr-2024 0 20-Dec-2024 -2.00 Dec/2028 tax revenue allocated to CASs Comments on Data available in 2025 (new indicator part of the AF) compared with tax revenue achieving targets allocated to the General Budget. (Text) RA2: Improving public revenue management Jan 24, 2025 Page 19 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Increased data-sharing 0.00 Oct/2021 2.00 03-Apr-2024 3.00 20-Dec-2024 4.00 Dec/2025 between DGI and key Comments on Several exchange protocols signed and extended in 2022, 2023 and 2024 with CNSS (CPU, partners (CNSS, Customs, achieving targets AMO), NARSA and ADII (VAT refund). NARSA, Exchange Office). (Number) No Oct/2021 No 03-Apr-2024 No 20-Dec-2024 Yes Dec/2025 Taxpayer satisfaction survey Comments on Not yet due completed (Yes/No) achieving targets RA3. Improving the foundations of digital transformation through interoperability and Open Data Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Number of use cases 0.00 Mar/2021 19.00 03-Apr-2024 19.00 20-Dec-2024 12.00 Dec/2025 integrated with the national interoperability platform. (Number) Share of user requests timely 0.00 Mar/2021 0.00 03-Apr-2024 0.00 20-Dec-2024 80.00 Dec/2025 responded to through the Comments on No data yet on response times has been made available. 26 requests have been received to interactivity module on the achieving targets date: 22 from men (85%) and 4 from women (15%). national Open Data portal (disaggregated by gender). (Percentage) Increase in the number of 145.00 Mar/2021 480.00 03-Apr-2024 614.00 20-Dec-2024 245.00 Dec/2025 priority datasets published in Comments on Achieved and target exceeded. an open and reusable format achieving targets on the national Open Data platform. (Number) Jan 24, 2025 Page 20 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 7.3 Disbursement Linked Indicators (DLI) Actual (Previous) Actual (Current) PBC Name Baseline Closing Period Value Date Value Date DLR 1.8 - Nine (9) non-commercial establishments (établissements et entreprises publics) having 1:Strengthening the Limited quality of Enhanced quality Enhanced quality of adopted at least performance approach Value performance based of performance performance based two additional introduced by the LOF programs based programs 20-Dec-2024 programs 20-Dec-2024 instruments to (Text) modernize their Partially achieved financial management as further described in the POM. Allocated 0.00 0.00 9,000,000.00 Amount DLI allocation 112,000,000.00 1.1:The MEF has issued Value No Yes Yes a circular (or equivalent Allocated 20-Dec-2024 20-Dec-2024 administrative/legal 0.00 0.00 0.00 act) establishing the Amount quality standards to be Jan 24, 2025 Page 21 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) met by the Performance Projects. (Yes/No) Achieved DLI allocation 10,000,000.00 1.2:The MEF has issued Value No Yes Yes a circular (or equivalent administrative/legal Allocated 20-Dec-2024 20-Dec-2024 act) establishing a 0.00 0.00 0.00 model of Management Amount Charter. (Yes/No) Achieved DLI allocation 10,000,000.00 1.3:11 ministries are 5 ministries using 5 ministries using using performance Value None performance performance indicators in line with indicators 20-Dec-2024 indicators 20-Dec-2024 standards. (Text) Allocated Partially achieved 0.00 0.00 0.00 Amount DLI allocation 22,000,000.00 9 ministries have 9 ministries have 1.4:10 ministries have adopted a adopted a adopted a Value 0 Management Management Management Charter. Charter. 20-Dec-2024 Charter. 20-Dec-2024 (Text) Achieved Allocated 0.00 0.00 0.00 Amount DLI allocation 20,000,000.00 Jan 24, 2025 Page 22 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 1.5:Additional nine (9) Value 10.00 10.00 10.00 ministries/departments have adopted their Allocated 20-Dec-2024 20-Dec-2024 management charter. 0.00 0.00 0.00 (scale-up) (Number) Amount Not Due DLI allocation 5,000,000.00 1.6:16 Value 0 0 0 16 ministries/departments have established a roadmap/guidelines for Allocated 20-Dec-2024 20-Dec-2024 implementing 0.00 0.00 2,500,000.00 management control Amount (Text) Not Due DLI allocation 10,000,000.00 1.7:Streamline of (i) No earmark (i) No earmark (i) No earmark Value -- Special Appropriation ceiling rule (ii) 0 ceiling rule (ii) 0 ceiling rule (ii) 0 Accounts (CAS) by (i) introduction of a capping rule for earmarked revenues; 20-Dec-2024 20-Dec-2024 (ii) reduction of CAS Allocated 0.00 0.00 0.00 earmarked revenue in Amount proportion to general budget revenue (Text) Not Due DLI allocation 26,000,000.00 Jan 24, 2025 Page 23 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 1.8:9 non-commercial Value 0 0 0 0 public establishments have adopted at least two additional instruments to Allocated 20-Dec-2024 20-Dec-2024 modernize their 0.00 0.00 3,000,000.00 Amount financial management. (Text) Not Due DLI allocation 9,000,000.00 DLR#2.4: The Ministry of Finance implements gender budget tagging:a. Integration of gender tagging in 2:Introducing sustainable The climate is not The climate is not The climate is not three-year and equitable budgeting visibly taken into visibly taken into visibly taken into budget Value 20-Dec-2024 20-Dec-2024 (Text) account in the account in the account in the programming Not Due budgetary process. budgetary process. budgetary process. through the Head of Government's circular on drawing up three-year budget programming proposals, or any Jan 24, 2025 Page 24 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) other circular specific to the issue of genderb. Application of the gender marking methodology by eight (8) ministerial departments. Allocated 0.00 0.00 28,000,000.00 Amount DLI allocation 78,000,000.00 2.1:The MEF has issued Value No No No Yes a circular establishing the procedures, the calendar, definitions Allocated 20-Dec-2024 20-Dec-2024 and scope of 0.00 0.00 0.00 application of climate Amount budgeting. (Yes/No) Not Due DLI allocation 5,000,000.00 2.2:Adoption of climate Value No No No No tagging in the budgets of 3 ministerial Allocated 20-Dec-2024 20-Dec-2024 departments (Yes/No) 0.00 0.00 0.00 Amount Not Due DLI allocation 20,000,000.00 Jan 24, 2025 Page 25 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2.3:Publication of a Value No No No Yes climate-sensitive budget in line with the Allocated 20-Dec-2024 20-Dec-2024 circular (Yes/No) 0.00 0.00 25,000,000.00 Amount Not Due DLI allocation 25,000,000.00 Gender tagging Gender tagging not not in three-year in three-year budget budget (ii) The gender programming Gender tagging not programming marking 2.4:The MEF rolls out priorities and no in three-year budget priorities and no methodology is Gender tagging in its Value application of the programming application of the applied by 4 three-year budget 20-Dec-2024 gender marking 20-Dec-2024 priorities gender marking ministerial programming (Text) methodology by methodology by departments Not Due ministerial ministerial departments departments Allocated 0.00 0.00 10,000,000.00 Amount DLI allocation 28,000,000.00 3:Enhancing the No regional public No regional public No regional Decentralization agenda by investment investment Value multiyear budget -- strengthening regions’ monitoring system monitoring system programming 20-Dec-2024 20-Dec-2024 public investment and reporting and reporting management (Text) Allocated Partially achieved 0.00 0.00 0.00 Amount DLI allocation 86,000,000.00 Value No No 20-Dec-2024 No 20-Dec-2024 Jan 24, 2025 Page 26 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 3.1:Publication of an MI’s circular requesting Regions to present a three-year budgeting of each public Allocated investment project 0.00 0.00 0.00 Amount programmed in their Regional Development Plans and State-Region Contract (Yes/No) Achieved DLI allocation 5,000,000.00 3.2:The platform Value No Yes Yes monitoring Regional Development Plan, with functionalities described in the POM, Allocated 20-Dec-2024 20-Dec-2024 including performance 0.00 0.00 0.00 indicators, is Amount operational in at least three Regions (Yes/No) Achieved DLI allocation 15,000,000.00 3.3:Timely publication No region report No region reporting No region report on of semestrial financial on public on public public investment and physical public Value investment 20-Dec-2024 20-Dec-2024 investment execution investment execution execution execution consistently reports as per consistently Jan 24, 2025 Page 27 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) described in the POM (Text) Allocated 0.00 0.00 0.00 Amount Not Due DLI allocation 30,000,000.00 3.4:The platform Value No No No No monitoring Regional Development Plan is enhanced for Allocated 20-Dec-2024 20-Dec-2024 sustainability reporting 0.00 0.00 0.00 and monitoring Amount (Yes/No) Not Due DLI allocation 14,000,000.00 3.5:Extension of GID Value No No No No and GIR-CT accounting and budget management Allocated 20-Dec-2024 20-Dec-2024 information systems 0.00 0.00 0.00 Amount (Yes/No) Not Due DLI allocation 12,000,000.00 3.6:At least six (6) of Value No No No No the 14 largest municipalities and six (6) Regions in the Allocated 20-Dec-2024 20-Dec-2024 program area have 0.00 0.00 0.00 Amount published citizen budgets. (Yes/No) Jan 24, 2025 Page 28 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Not Due DLI allocation 10,000,000.00 Procurement Procurement Procurement 4: Improving the efficiency performance data performance data performance data of public procurement Value not produced and not produced and not produced and through data production OCDS standards not OCDS standards 20-Dec-2024 OCDS standards not 20-Dec-2024 and analysis (Text) implemented not implemented implemented Partially achieved Allocated 0.00 0.00 0.00 Amount DLI allocation 50,000,000.00 4.1:The TGR has Value No Yes Yes upgraded the procurement database under terms of reference set forth in Allocated 20-Dec-2024 20-Dec-2024 the POM to inform the 0.00 0.00 0.00 future national Amount procurement observatory. (Yes/No) Achieved DLI allocation 20,000,000.00 4.2:The national Value No Yes Yes procurement observatory is Allocated 20-Dec-2024 20-Dec-2024 operational. (Yes/No) 0.00 0.00 0.00 Amount Achieved DLI allocation 16,000,000.00 Jan 24, 2025 Page 29 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 4.3:Six (6) statistical No procurement No procurement No procurement reports of the national Value performance data performance data performance data procurement published published published 20-Dec-2024 20-Dec-2024 observatory have been published. (Text) Allocated 0.00 0.00 0.00 Not Due Amount DLI allocation 6,000,000.00 4.4:Dematerialization Value No No No No of the post-contract award documents Allocated 20-Dec-2024 20-Dec-2024 (Yes/No) 0.00 0.00 0.00 Amount Not Due DLI allocation 8,000,000.00 Absence of a Absence of a multi- Absence of a multi- multi-year action Collection rate of 5:Improve tax compliance year action plan and year action plan and Value plan and 10 non and revenue collection centralized risk centralized risk centralized risk 20-Dec-2024 20-Dec-2024 commercial SOEs performance (Text) management unit management unit management unit Partially achieved Allocated 0.00 0.00 0.00 Amount DLI allocation 65,000,000.00 5.1:The MEF has Value No Yes Yes adopted a multi-year action plan to improve tax compliance, under Allocated 20-Dec-2024 20-Dec-2024 terms of reference as 0.00 0.00 0.00 Amount set forth in the POM. (Yes/No) Jan 24, 2025 Page 30 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Achieved DLI allocation 10,000,000.00 5.2:A national tax Value No Yes Yes compliance management and risk analysis unit in the MEF Allocated 20-Dec-2024 20-Dec-2024 is created and 0.00 0.00 0.00 Amount operational. (Yes/No) Achieved DLI allocation 10,000,000.00 Tax Compliance Tax Compliance Risk 5.3:A tax compliance No Tax Compliance Risk Management Management risk management Value Risk Management Committee Committee committee is Committee 20-Dec-2024 20-Dec-2024 established established operational. (Text) Achieved Allocated 0.00 0.00 0.00 Amount DLI allocation 10,000,000.00 5.4:Based on the More than 60% of More than 60% of actions proposed by the actions the actions the national tax proposed by the proposed by the tax No action on tax compliance tax compliance compliance risk Value compliance risk management and risk risk management management unit identified analysis unit by March unit have been 20-Dec-2024 have been subject 20-Dec-2024 31, 2024, 60% of the subject to decision to decision for actions proposed have for action action been subject to decision for action. Allocated 0.00 0.00 0.00 (Text) Amount Jan 24, 2025 Page 31 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Achieved DLI allocation 20,000,000.00 5.5:The debt recovery Value No No No Yes rate has increased: a. By 5 percent on average for a total of twenty (20) public establishments Allocated 20-Dec-2024 20-Dec-2024 (établissement et 0.00 0.00 0.00 entreprise publiques); Amount b. By a cumulative 10 percent for each o (Yes/No) Not Due DLI allocation 15,000,000.00 Online platform to Absence of an fill and pay local Online platform to online platform to taxes at test fill and pay local fill and pay local phase; new taxes at test phase; taxes; new governance new governance 6:Increasing revenue of Value -- governance framework for framework for state municipalities (Text) framework for state state managed 20-Dec-2024 managed local taxes 20-Dec-2024 Partially achieved managed local taxes local taxes is is implemented not implemented implemented incrementally incrementally Allocated 0.00 0.00 0.00 Amount DLI allocation 88,000,000.00 Jan 24, 2025 Page 32 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 6.1:The Borrower’s has No implementing first implementing first implementing published an arrêté decree of Law 47-06 decree of Law 47- decree of Law 47-06 Value implementing article 6 revised by Law 07- 06 revised by Law revised by Law 07- of Law 07-20 on local 20 07-20 published 20-Dec-2024 20 published 20-Dec-2024 taxation management. (Text) Allocated 0.00 0.00 0.00 Achieved Amount DLI allocation 6,000,000.00 6.2:Interfacing GIR-CT not GIR-CT not GIR-CT not functions of the GIR-CT Value interfaced on local interfaced on local interfaced on local with local systems is taxation taxation taxation implemented in at least 100 large Municipalities enabling 20-Dec-2024 20-Dec-2024 these Municipalities to Allocated manage the entire local 0.00 0.00 0.00 Amount taxation chain of operations. (Text) Not Due DLI allocation 40,000,000.00 6.3:The electronic No e-declaration No e-declaration No e-declaration Value declaration and and e-payment and e-payment and e-payment payments system for 20-Dec-2024 20-Dec-2024 municipal taxes is Allocated operational. (Text) 0.00 0.00 0.00 Amount Not Due DLI allocation 10,000,000.00 6.4:The new No municipality No municipality No municipality Value 20-Dec-2024 20-Dec-2024 governance framework apply the new apply the new apply the new Jan 24, 2025 Page 33 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) mandated by article 6 governance governance governance of Law No. 07-20 is framework framework framework operational in 400 Municipalities. (Text) Allocated 0.00 0.00 0.00 Achieved Amount DLI allocation 24,000,000.00 6.5:Pursuant to Value No No No No framework law 69-19 on tax reform, a reform of local taxation and fees is submitted to the Allocated 20-Dec-2024 20-Dec-2024 General Secretariat of 0.00 0.00 0.00 Amount the Government. (Yes/No) Not Due DLI allocation 8,000,000.00 The The interoperability interoperability The interoperability platform is not platform is platform is operational and the operational but operational but the 7:Improving data exchange Value legal and regulatory the legal and legal and regulatory and interoperability of framework for regulatory framework for 20-Dec-2024 20-Dec-2024 information systems (Text) interoperability is framework for interoperability is Partially achieved not in place interoperability is not yet in place not yet in place Allocated 0.00 0.00 0.00 Amount DLI allocation 56,000,000.00 Jan 24, 2025 Page 34 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 7.1:The Government Value No No No Council has adopted and submitted to Parliament draft Law Allocated 20-Dec-2024 20-Dec-2024 on digital 0.00 0.00 0.00 administration. Amount (Yes/No) Not Due DLI allocation 8,000,000.00 7.2:A general Value No Yes Yes interoperability framework consolidating the norms, procedures and technical standards required for users to Allocated 20-Dec-2024 20-Dec-2024 interface with the 0.00 0.00 0.00 Amount national interoperability platform, has been adopted. (Yes/No) Not Due DLI allocation 5,000,000.00 7.3:The national Value No Yes Yes interoperability platform is operational. Allocated 20-Dec-2024 20-Dec-2024 (Yes/No) 0.00 0.00 0.00 Amount Achieved DLI allocation 5,000,000.00 Jan 24, 2025 Page 35 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 7.4:The regulatory acts No implementing Decree on Decree on implementing Law on Value decree on interoperability interoperability interoperability have interoperability prepared prepared been prepared and 20-Dec-2024 20-Dec-2024 submitted to the Secrétariat Général du Allocated 0.00 0.00 0.00 Gouvernement. (Text) Amount Not Due DLI allocation 10,000,000.00 7.5:The list of Value No No No administrative procedures prioritized for digitalization in conformity with Law No. 55-19 has been Allocated 20-Dec-2024 20-Dec-2024 validated by the 0.00 0.00 0.00 National Commission Amount on Simplification of Administrative Procedures. (Yes/No) Not Due DLI allocation 10,000,000.00 7.6:the ADD has 4 use cases 4 use cases integrated 12 use cases integrated to the integrated to the Value No interoperability with the national interoperability interoperability platform 20-Dec-2024 platform 20-Dec-2024 interoperability platform for Allocated digitalization of 0.00 0.00 0.00 Amount Jan 24, 2025 Page 36 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) associated services. (Text) Not Due DLI allocation 4,000,000.00 7.7:The integration of Use cases did not Use cases did not the 12 use cases on the led yet to led yet to simplified interoperability Value 0 simplified administrative platform has resulted administrative 20-Dec-2024 procedures 20-Dec-2024 in the simplification of procedures administrative procedures. (Text) Allocated 0.00 0.00 0.00 Not Due Amount DLI allocation 4,000,000.00 7.8:A public Value No No No administration users satisfaction survey of the platform regarding the national Allocated 20-Dec-2024 20-Dec-2024 interoperability 0.00 0.00 0.00 platform has been Amount completed by the ADD. (Yes/No) Not Due DLI allocation 5,000,000.00 7.9:One (1) end-users Value No No No satisfaction survey among companies and Allocated 20-Dec-2024 20-Dec-2024 citizens regarding the 0.00 0.00 0.00 Amount digitalization of priority Jan 24, 2025 Page 37 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) service has been completed by the MTNRA. (Yes/No) Not Due DLI allocation 5,000,000.00 8:Improving the proactive Limited data Limited data Limited data Value disclosure of open openness openness openness 20-Dec-2024 20-Dec-2024 government data (Text) Allocated Partially achieved 0.00 0.00 0.00 Amount DLI allocation 60,000,000.00 8.1:List of potential Value No Yes Yes interventions to be implemented for open data is established by the Open Data Steering Allocated 20-Dec-2024 20-Dec-2024 Committee in 0.00 0.00 0.00 consultation with non- Amount government stakeholders. (Yes/No) Not Due DLI allocation 5,000,000.00 8.2:COPIL extended in Value No No No line with ODRA; and COPIL has: (i) defined the norms and Allocated 20-Dec-2024 20-Dec-2024 standards for the 0.00 0.00 0.00 Amount processing and publication of Jan 24, 2025 Page 38 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) (meta)data; and (ii) adopted an M&E plan for the open data initiative. (Yes/No) Not Due DLI allocation 10,000,000.00 8.3:The draft Value No No No regulatory text on proactive disclosure under the Access to Information Law No. 31.13 has been Allocated 20-Dec-2024 20-Dec-2024 validated by the 0.00 0.00 0.00 MNTRA for its Amount submission to the Council of Government. (Yes/No) Not Due DLI allocation 10,000,000.00 8.4:The national open Value No Yes Yes data portal is operational and include an interactive module to facilitate Allocated 20-Dec-2024 20-Dec-2024 user participation in 0.00 0.00 0.00 quality control and Amount rapid feedback. (Yes/No) Not Due Jan 24, 2025 Page 39 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI allocation 10,000,000.00 8.5:A data inventory Value No No No (incl. a referencing of data sets available in selected ministries and public entities) has been developed, and Allocated 20-Dec-2024 20-Dec-2024 priority data sets for 0.00 0.00 0.00 Amount processing and publication have been identified. (Yes/No) Not Due DLI allocation 10,000,000.00 8.6:At least one (1) Value No Yes Yes annual hackathon-type event to promote public sector data use Allocated 20-Dec-2024 20-Dec-2024 has been organized by 0.00 0.00 0.00 Amount the ADD. (Yes/No) Achieved DLI allocation 5,000,000.00 8.7:245 quality, Value No No No updated, saved priority datasets published free of charge with Allocated 20-Dec-2024 20-Dec-2024 essential metadata in 0.00 0.00 0.00 open, reusable format Amount on platform data-gov- ma (or linked to Jan 24, 2025 Page 40 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) sectoral platform), from baseline of 145. (Yes/No) Not Due DLI allocation 10,000,000.00 DLR#9.3: (b) No action plan in No action plan in No action plan in implementation place, not place, not place, not (60%) of the 9:Improving budget Value functioning open functioning open functioning open action plan to transparency (Text) budget platform. budget platform. 20-Dec-2024 budget platform. 20-Dec-2024 improved budget Not Due transparency. Allocated 0.00 0.00 19,000,000.00 Amount DLI allocation 37,000,000.00 9.1:Publication of a Value No No No False Citizen's Budget for the mid-year Allocated 20-Dec-2024 20-Dec-2024 implementation phase. 0.00 0.00 0.00 (Yes/No) Amount Not Due DLI allocation 3,000,000.00 9.2:The open budget Value No No No False platform is operational. Allocated 20-Dec-2024 20-Dec-2024 (Yes/No) 0.00 0.00 0.00 Not Due Amount DLI allocation 10,000,000.00 Value No No 20-Dec-2024 No 20-Dec-2024 False Jan 24, 2025 Page 41 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) 9.3:Adoption of an action plan to Allocated improved budget 0.00 0.00 0.00 Amount transparency. (Yes/No) Not Due DLI allocation 5,000,000.00 9.4:Implementation Value No No No Yes (60%) of the action plan to improved Allocated 20-Dec-2024 20-Dec-2024 budget transparency. 0.00 0.00 19,000,000.00 (Yes/No) Amount Not Due DLI allocation 19,000,000.00 No rule for No rule for prioritizing public No rule for prioritizing public investments. prioritizing public investments. Weak Weak link investments. Weak 10:Improvement of public Value link between the between the link between the - investment management investment projects investment investment projects 20-Dec-2024 20-Dec-2024 (Text) programmed and projects programmed and Not Due execution. programmed and execution. execution. Allocated 0.00 0.00 0.00 Amount DLI allocation 25,000,000.00 Value No No No Yes 10.1:Introduction of a Allocated 20-Dec-2024 20-Dec-2024 rule for prioritizing 0.00 0.00 0.00 Amount Jan 24, 2025 Page 42 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) public investments. (Yes/No) Not Due DLI allocation 8,000,000.00 10.2:Isthitmar platform Value No No No No is interoperable with budget programming Allocated 20-Dec-2024 20-Dec-2024 modules (PBT). 0.00 0.00 0.00 (Yes/No) Amount Not Due DLI allocation 5,000,000.00 10.3:A link is Value No No No No established between the investment projects programmed by the Finance Act and supported by Istithmar de "e-budget 2", and the execution of their budget appropriations Allocated 20-Dec-2024 20-Dec-2024 in GID : a. Piloting in 3 0.00 0.00 0.00 Amount ministerial departments. b. Roll- out to ministerial departments with major investment projects (Yes/No) Not Due DLI allocation 12,000,000.00 Jan 24, 2025 Page 43 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLR#11.3 (a,b,c): The DDE improved revenue collection:a. The MEF has submitted (i) the draft law on the State Private Domain to the SGG and (ii) the related draft implementing Need for a law on 11:Enhancing the value of decrees.b. The the private domain state-owned property DDE has drawn Value of the State and to 0 20-Dec-2024 0 20-Dec-2024 (Text) up and capitalize on Not Due implemented a digitalization risk mapping for the revenue circuit managed at DDE level, together with an action plan for implementing related measures.c. The annual increase in revenues generated by the state's assets Jan 24, 2025 Page 44 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) averages at least 7% of the target defined in the budget law (excluding innovative financing) in the Programrea, in two (2) CY. Allocated 0.00 0.00 24,000,000.00 Amount DLI allocation 43,000,000.00 11.1:The DDE has Value No No No No collected and digitized graphic data via the GIS Platform in the Allocated 20-Dec-2024 20-Dec-2024 geographic area of the 0.00 0.00 0.00 Amount program. (Yes/No) Not Due DLI allocation 10,000,000.00 11.2:The DDE has Value No No No No achieved at least 90% of the targets set in terms of the area of land subject to the Allocated 20-Dec-2024 20-Dec-2024 registration procedure 0.00 0.00 0.00 Amount in the program area. (Yes/No) Not Due Jan 24, 2025 Page 45 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI allocation 9,000,000.00 11.3:The DDE Value No No No Yes improved revenue collection: a. The MEF has submitted (i) the draft law on the State Private Domain to the SGG and (ii) the related draft implementing decrees. b. The DDE has drawn up and implemented a risk mapping for the revenue circuit managed at DDE level, Allocated 20-Dec-2024 20-Dec-2024 together with an action 0.00 0.00 24,000,000.00 plan for implementing Amount related measures. c. The annual increase in revenues generated by the state's assets averages at least 7% of the target defined in the budget law (excluding innovative financing) in the Program Area, in two (2) CY. (Yes/No) Not Due DLI allocation 24,000,000.00 Jan 24, 2025 Page 46 of 47 The World Bank Implementation Status & Results Report Morocco Public Sector Performance (ENNAJAA) Program (P169330) Jan 24, 2025 Page 47 of 47