The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) WESTERN AND CENTRAL AFRICA | Congo, Republic of | Governance Global Practice | Requesting Unit: AWCC1 (6544) | Responsible Unit: EAWG2 (9747) IBRD/IDA | Program-for-Results Financing | FY 2023 | Team Leader(s): Ousmane Deme, Fabienne Mroczka Seq No: 3 | Archived on 16-Oct-2024 | ISR01864 | Created by: Herimpamonjy Mavoarisoa Ranaivoarivelo on 19-Sep-2024 | Modified by: Herimpamonjy Mavoarisoa Ranaivoarivelo on 09-Oct-2024 1. PROJECT DEVELOPMENT OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 31-Mar-2023) The Program Development Objective is to increase efficiency of domestic resource mobilization and expenditure management with a particular focus on health and education sectors 2. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Substantial Substantial 3. KEY ISSUES & STATUS 3.1 Implementation Status and Key Decisions This is an interim Implementation Status Report (ISR), which was due on September 22, 2024. The next ISR will be submitted following the conclusion of the October 2024 implementation mission. 4. DATA ON FINANCIAL PERFORMANCE 4.1 Disbursements (by loan) May 31, 2025 Page 1 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed IDA-72930 Effective 25.00 26.54 0.00 7.84 18.56 29.70% IBRD-95080 Effective 45.00 45.00 0.00 14.26 31.35 31.26% 4.2 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IBRD-95080 Effective 31-Mar-2023 14-Apr-2023 01-Nov-2023 30-Jun-2027 30-Jun-2027 IDA-72930 Effective 31-Mar-2023 14-Apr-2023 01-Nov-2023 30-Jun-2027 30-Jun-2027 4.3 Program Action Plan Action Description Annual review of investment portfolio Source DLI# Responsibility Timing Timing Value Status Technical NA CNEEPIP Due Date 31-Dec-2024 In Progress Completion % of investment portfolio performing satisfactorily Measurement Comments The annual review of the investment portfolio has started with CNEEPIP. Action Description Reporting template for health Source DLI# Responsibility Timing Timing Value Status Technical NA Departments Due Date 31-Dec-2024 In Progress Completion % of departments publishing full budget execution reports, including health centers' own Measurement resources Discussions were held on the topic during the September mission. Budget execution Comments templates for health centers are being prepared jointly by the PCU, the Secretariat and the health ministry (DEP). Will be updated after the next mission. Action Description Reporting template for education Source DLI# Responsibility Timing Timing Value Status May 31, 2025 Page 2 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Technical NA Departments Due Date 31-Dec-2024 In Progress Completion % of departments publishing full budget execution reports, including education centers' own Measurement resources Discussions were held on this subject during the September mission. Budget execution Comments templates for schools are being prepared jointly by the PCU, the Secretariat and the education ministries (DEP). Will be updated after the next mission. Action Description Designation of dedicated Internal Auditor (s) Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA Steering Committee Due Date 29-Dec-2023 Completed Completion Internal auditor for the program has been appointed as part of the PCU Measurement Comments Completed Action Description Annual public procurement audits Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA ARMP Due Date 31-Dec-2024 Not Yet Due Completion Annual public procurement reports available on ARMP website. Measurement Comments Will be updated in December 2024 Action Description Integrated public procurement management system Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA ARMP Due Date 31-Dec-2025 Not Yet Due Completion SIGMAP deployed Measurement Comments Will be updated after due date Action Description Procurement procedures manual (Bank policy requirement) Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems NA ARMP Due Date 29-Dec-2023 Completed May 31, 2025 Page 3 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Revised procurement procedures manual is available and pending publication on ARMP Completion website. In addition, procurement procedures for the IPF component have been included in Measurement the project manual. Comments Completed MEF Social Safeguard Consultants recruited by MEF for the tenure program (Bank policy Action Description requirement) Source DLI# Responsibility Timing Timing Value Status Environmental and NA Ministry of Finance Recurrent Continuous Completed Social Systems Completion Consultant recruited Measurement Comments A junior social safeguard specialist was hired for the program in September 2024 Effective working relationship between MoF and IMED to monitor the project Action Description implementation and the use of the right tools by implementing ministries Source DLI# Responsibility Timing Timing Value Status Environmental and NA APRM / IMED Recurrent Continuous In Progress Social Systems Completion Meeting minutes Measurement Comments The MoF and IMED have not yet met as of September 2024. The PIM is addressing this action Action Description Effective GRM put in place by the implementing ministries (Bank policy requirement) Source DLI# Responsibility Timing Timing Value Status Environmental and Implementing NA Due Date 29-Dec-2023 Completed Social Systems ministries Completion GRM effective Measurement Completed in August 2024. The link to the GRM is available on the ministry of planning Comments website. Allocation of resources by the MEF for capacity building/training of staff in charge of Action Description implementing the program May 31, 2025 Page 4 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Source DLI# Responsibility Timing Timing Value Status Environmental and NA MEF Recurrent Yearly In Progress Social Systems Completion Training delivered Measurement A junior environmental specialist and a junior social specialist have been hired and located in Comments the PIU for the implementation of E&S safeguard elements of the program. They are currently undergoing training. Identification of cost comparators for the main exploration, development, and production Action Description cost categories to be used for benchmarking operations and forecasting petroleum revenue Source DLI# Responsibility Timing Timing Value Status Ministry of Technical NA Due Date 29-Feb-2024 Delayed Hydrocarbon Completion Report available Measurement Discussions have been initiated with ministry of hydrocarbons to advance this activity. Comments Further updates will be provided as soon as relevant information is available. Action Description Establishment of a model for the modeling of oil projects Source DLI# Responsibility Timing Timing Value Status Ministry of Technical NA Due Date 31-Dec-2024 Not Yet Due Hydrocarbon Completion Model implemented and used to model oil projects Measurement Comments Will be updated after due date Action Description Establishment and design of standard formats for PAP and RAP, approved by the Bank Source DLI# Responsibility Timing Timing Value Status Technical 7 DGB Due Date 31-Dec-2023 Completed Completion A standard format for PAP and RAPs have been prepared and shared with the 6 pilot Measurement ministries. Comments Completed May 31, 2025 Page 5 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Action Description Bank clearance of TORs and procurement process for the IVA (Bank policy requirement) Source DLI# Responsibility Timing Timing Value Status PFM Permanent Fiduciary Systems NA Due Date 30-Jun-2023 Completed Committee Completion TORs for the IVA have been cleared and procurement process has started and should be Measurement cleared soon Comments Completed Communication campaigns that explain the reform program including what taxes are being Action Description spent on and the reduction in the amount of tax evasion Source DLI# Responsibility Timing Timing Value Status Technical NA DGI Recurrent Continuous In Progress Completion Report on communication campaigns and survey of taxpayers Measurement No communication campaigns have been conducted thus far, and no evidence on the Comments analysis of tax collection, tax evasion, and public spending has been disseminated so far. 5. KEY DATES Key Events Planned Actual Approval 31-Mar-2023 31-Mar-2023 Effectiveness 01-Nov-2023 01-Nov-2023 Mid-Term Review No. 01 24-Nov-2025 Operation Closing/Cancellation 30-Jun-2027 6. SYSTEMATIC OPERATIONS RISK-RATING TOOL Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 02 - 22 Mar Proposed Rating 31 Mar 2023 2024 Political and Governance Substantial Substantial Substantial May 31, 2025 Page 6 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Macroeconomic Substantial Substantial Substantial Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Substantial Substantial Substantial Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Low Low Low Stakeholders Moderate Moderate Moderate Overall Substantial Substantial Substantial May 31, 2025 Page 7 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) 7. RESULTS 7.1 PDO Indicators by PDO Outcomes Efficency in revenue mobilization Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Non-oil domestic revenue as 10.90 Jul/2023 10.90 15-Feb-2024 10.90 30-Sep-2024 15.00 Jun/2027 a percentage of non-oil GDP Comments on Will be updated after Implementation mission in October 2024 (Percentage) achieving targets Efficiency in expenditure management (allocative efficiency) Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Percentage of spending in 20.00 Jul/2023 20.00 15-Feb-2024 20.00 30-Sep-2024 30.00 Jun/2027 health and education sectors Comments on Will be updated after Implementation mission in October 2024 compared to total spending achieving targets (Percentage) Effiency in expenditure management (process efficiency) Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Percentage of public 45.00 Jul/2022 45.00 15-Feb-2024 45.00 30-Sep-2024 75.00 Jul/2027 contracts awarded through Comments on Will be updated after Implementation mission in October 2024 competitive processes achieving targets (Percentage) 0.00 Jul/2022 0.00 15-Feb-2024 0.00 30-Sep-2024 80.00 Jun/2027 Disbursement rate of service Comments on Will be updated after Implementation mission in October 2024 delivery units operating achieving targets May 31, 2025 Page 8 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) grants (schools or health centers) (Percentage) 7.2 Intermediate Results Indicators by Results Areas RA#1 Increasing efficiency in domestic resource mobilization Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 50.00 Jul/2023 50.00 15-Feb-2024 50.00 30-Sep-2024 100.00 Jun/2027 Execution rate of EITI Comments on Will be updated after completion of Implementation mission in October 2024 workplan (Percentage) achieving targets Percentage of tax 0.00 Jun/2023 0.00 15-Feb-2024 0.00 30-Sep-2024 50.00 Jun/2027 exemptions records that Comments on Will be updated after comply with national achieving targets regulations (Percentage) Percentage of custom 0.00 Jul/2022 0.00 15-Feb-2024 0.00 30-Sep-2024 50.00 Jun/2027 exemption records that Comments on Will be updated after comply with national achieving targets regulations (Percentage) RA#2A: Improving the efficiency of public spending and managing climate-related risk impact Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year People using digitally enabled 0 30-Sep-2024 services (Number of people) Comments on This CRI (introduced as per New scorecard) is going to be discussed with CRI regional focal CRI achieving targets point for deletion. 0 30-Sep-2024 May 31, 2025 Page 9 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) People using digitally Comments on This CRI is going to be discussed with CRI regional focal point for deletion. enabled services – achieving targets Female (Number of people) CRI People using digitally 0 30-Sep-2024 enabled services – Comments on This CRI is going to be discussed with CRI regional focal point for deletion. Youth (Number of achieving targets people) CRI Establishment and No Jul/2022 No 15-Feb-2024 No 30-Sep-2024 Yes Dec/2024 operationalization of the Technical Committee and the four Specialized Commission in the DGCMP (Yes/No) Percentage of women in 18.00 Jul/2023 18.00 15-Feb-2024 18.00 30-Sep-2024 30.00 Jun/2027 public procurement (Percentage) Percentage of investment 0.00 Jul/2023 0.00 15-Feb-2024 0.00 30-Sep-2024 75.00 Jun/2027 project closed with an evaluation from CNEEPIP (Percentage) Percentage of executed 0.00 Jul/2022 0.00 15-Feb-2024 0.00 30-Sep-2024 100.00 Jun/2027 investment projects subject to physical and financial evaluations by DGPD in accordance to regulatory texts (Percentage) 7.3 Disbursement Linked Indicators (DLI) May 31, 2025 Page 10 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) Actual (Previous) Actual (Current) PBC Name Baseline Closing Period Value Date Value Date 1:Reorganization of tax and Value No No No No custom administration Allocated 15-Feb-2024 30-Sep-2024 along functional and 0.00 0.00 0.00 specialized areas (Yes/No) Amount DLI allocation 3.00 Value 270.00 270.00 270.00 180.00 2:Average time needed to Allocated 15-Feb-2024 30-Sep-2024 resolve tax disputes (Days) 0.00 0.00 1.00 Amount DLI allocation 3.00 3:Percentage of LTOs using Value 5.00 5.00 5.00 90.00 online e-tax payment Allocated 15-Feb-2024 30-Sep-2024 (Percentage) 0.00 0.00 1.00 Amount DLI allocation 1.00 Value 276.00 276.00 276.00 100.00 4:Time needed for customs Allocated 15-Feb-2024 30-Sep-2024 clearance (Hours) 0.00 0.00 1.00 Amount DLI allocation 3.00 5:Establishment of Value No No No No framework to allow Allocated 15-Feb-2024 30-Sep-2024 implementation of 0.00 0.00 0.00 program budget (Yes/No) Amount DLI allocation 4.00 Value 0.00 0.00 15-Feb-2024 0.00 30-Sep-2024 0.00 May 31, 2025 Page 11 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) 6:Number of ministries that prepare the PAPs for the Allocated 0.00 0.00 0.00 preparation of the n+1 Amount finance law (Number) DLI allocation 3.00 7:Number of line ministries Value 0.00 0.00 0.00 12.00 that prepare the RAPs before the end of the first Allocated 15-Feb-2024 30-Sep-2024 quarter of the n-1 finance 0.00 0.00 1.00 Amount law (Number) DLI allocation 3.00 8:Percentage of public Value 46.00 46.00 46.00 75.00 contracts awarded through Allocated 15-Feb-2024 30-Sep-2024 competitive processes 0.00 0.00 2.00 (Percentage) Amount DLI allocation 6.00 9:Percentage of signed Value 30.00 30.00 30.00 90.00 public contracts approved Allocated 15-Feb-2024 30-Sep-2024 within the original bid 0.00 0.00 1.00 validity period (Percentage) Amount DLI allocation 3.00 10:Approval of regulatory Value No No No No texts that set out the modalities in the preparation, formulation Allocated 15-Feb-2024 30-Sep-2024 and selection of investment 0.00 0.00 0.00 projects, taking into Amount account climate change aspects (Yes/No) May 31, 2025 Page 12 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) DLI allocation 3.00 11:Percentage of new Value 5.00 5.00 5.00 75.00 investment projects in the budget law with studies validated by CNEEPIP and Allocated 15-Feb-2024 30-Sep-2024 screened for climate 0.00 0.00 2.00 Amount change mitigation and adaptation (Percentage) DLI allocation 7.00 12:Percentage of budget Value 0.00 0.00 0.00 80.00 appropriation available for the operation of schools and health centers according to the formula Allocated 15-Feb-2024 30-Sep-2024 spelled out in the decree 0.00 0.00 1.00 Amount notified to the departments/municipalities (Percentage) DLI allocation 4.00 13:Disbursement rate of Value 0.00 0.00 0.00 80.00 service delivery units operating grants (schools Allocated 15-Feb-2024 30-Sep-2024 or health centers) 0.00 0.00 1.00 Amount (Percentage) DLI allocation 4.00 14:Number of schools with Value 0.00 0.00 0.00 2,000.00 financial execution reports Allocated 15-Feb-2024 30-Sep-2024 adopted by the school 0.00 0.00 1.00 Amount May 31, 2025 Page 13 of 14 The World Bank Implementation Status & Results Report Accelerating Governance Institutional Reforms for sustainable services (AGIR) in RoC (P177468) management committee and published (Number) DLI allocation 4.00 15:Number of health Value 0.00 0.00 0.00 200.00 centers with financial execution reports adopted Allocated 15-Feb-2024 30-Sep-2024 by the health center 0.00 0.00 1.00 management committee Amount and published (Number) DLI allocation 4.00 May 31, 2025 Page 14 of 14