The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Strengthening Institutional Capacity for Government Effectiveness Project (P149176) AFRICA | Burundi | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2015 | Seq No: 7 | ARCHIVED on 01-Mar-2019 | ISR36064 | Implementing Agencies: Government of Burundi, MINISTRY OF FINANCE Key Dates Key Project Dates Bank Approval Date: 22-Apr-2015 Effectiveness Date: 19-Aug-2016 Planned Mid Term Review Date: 08-Mar-2019 Actual Mid-Term Review Date: -- Original Closing Date: 31-Dec-2020 Revised Closing Date: 31-Dec-2020 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The Project Development Objective (PDO) is: to strengthen government institutional capacity to improve fiscal management. This objective will be achieved by supporting government efforts to mobilize domestic revenue, improve public expenditure management and controls, produce timely statistics for policy making, and improve mining sector regulatory capacity and practices. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component 1: Modernizing Revenue Policy and Administration:(Cost $6.20 M) Component 2: Strengthening Public Expenditure Management and Control; Project Management:(Cost $8.90 M) Component 3: Improving ISTEEBU’s Institutional Capacity:(Cost $3.30 M) Component 4: Improving Mining Regulatory Capacity and Practices:(Cost $3.60 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions There have been no major changes since the previous ISR. Project implementation is progressing and in line with project results' indicators. Weak capacity of the implementing agencies has resulted in poor quality ToRs which in turn has delayed the implementation of the project activities. In January 2019, the implementing agencies were requested to provide the preliminary list of activities starting from MTR to project closure. A workshop was held early February 2019 to discuss proposed lists of activities and to provide technical guidance to refine the activities. The workshop set the stage for MTR. 3/1/2019 Page 1 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) 3/1/2019 Page 2 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial High High Macroeconomic Substantial High High Sector Strategies and Policies Moderate Substantial Substantial Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Sustainability High High High Fiduciary Substantial Substantial Substantial Environment and Social Moderate Moderate Moderate Stakeholders Moderate Moderate Moderate Other -- -- -- Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Modernizing Revenue Policy and Administration IN00671801 ►Improved predictability of tax policy (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 93.40 -- 92.60 95.00 3/1/2019 Page 3 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Date 01-Jan-2013 -- 30-Dec-2016 31-Dec-2021 Strengthening Public Expenditure Management and Control IN00671802 ►Program-based budgets attached to the Finance Law and defended by sector ministries in the Parliament (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 3.00 Date 01-Jan-2015 -- 30-Dec-2016 31-Dec-2021 Improving ISTEEBU's Institutional Capacity IN00625460 ►Improved production of timely and reliable statistics (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 17.00 17.00 20.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The target (8) has been overly achieved. 17 statistics were produced and published in 2017. • 8 annual statistical products: (1) National accounts, (2) Annual agricultural statistics, (3) Annual environmental statistics, (4) Report on income statements of industries, (5) Sustainable Human Development ( DHD), (6) Annual National Statistics and (7) Social Dashboard, (8) Fleet Report. Comments: • 7 quarterly products: (1) Quarterly business outlook, (2) 'Note de conjuncture', (3) Foreign trade index documents, (4) External trade statistics bulletins, (5) Bulletins of the Harmonized Index of Industrial Production and (6) Quarterly National Accounts, (7) Vital Statistics Bulletin. • 2 monthly products: (1) Report on the National Consumer Price Index and (2) Monthly Price Bulletins. Improving Mining Regulatory Capacity and Practices IN00625461 ►Improved management and regulatory framework in the mining sector (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 No target is foreseen for 2017. Comments: Intermediate Results Indicators by Components Component 1: Modernizing Revenue Policy and Administration IN00625427 ►Tax policy measures backed by ex-ante impact analysis (Percentage, Custom) 3/1/2019 Page 4 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 This indicator might be modified at MTR considering: a. when the project has been developed the ex-ante Comments: evaluation was not in place; b. the 2015 crisis hampered considerably the progresses of this reform. IN00625428 ►New tax policy measures implemented after a minimum of six months from the date of announcement to taxpayers (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 50.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 This target has not been achieved. The 2015 crisis hampered considerably progresses in tax policy. Comments: IN00625429 ►Increased taxpayer compliance (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 0.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 All targets for the three categories of tax payers have been achieved. GC: 99.7; MC: 91 and PC: 90. Comments: IN00625472 Large Tax Operators (Percentage, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 99.00 99.70 99.70 99.50 Date 01-Jul-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625473 Medium Tax Operators (Percentage, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 83.00 91.00 91.00 97.00 Date 01-Jul-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625474 Small Tax Operators (Percentage, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 60.00 90.00 90.00 90.00 Date 01-Jul-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625430 ►Domestic tax revenue collected outside Bujumbura urban, out of the total domestic revenue collected in a given year (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 3/1/2019 Page 5 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Value 0.80 1.30 1.30 2.50 Date 01-Jan-2014 30-Dec-2017 30-Dec-2017 30-Dec-2021 The target of 1.8 for 2017 has not been achieved. Greater tax collection is achieved in Bujumbura (capital Comments: city). IN00625456 ►Audit Completion Ratio (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 46.00 53.00 53.00 80.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The target of 50 % for FY 2017 has been achieved thanks to great efforts undertaken in training the tax Comments: auditors. Component 2: Strengthening Public Expenditure Management and Control; Project Management IN00625457 ►Reduction in the time reported to process budget requests at each stage of the expenditure chains (quarterly average) (Days, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 5.00 5.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 This indicator is likely to be revised at MTR stage considering data should be made available by the roll Comments: out of SIGEFI which indeed have been encountering difficulties. IN00625475 Verification (VF) (Days, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 4.00 4.00 2.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625476 Budget Commitment (BC) (Days, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 27.00 5.00 5.00 2.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625477 Legal Commitment (LC) (Days, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 27.00 5.00 5.00 2.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625478 Authorization (AT) (Days, Custom Breakdown) 3/1/2019 Page 6 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 7.00 7.00 1.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625479 Disbursement (DE) (Days, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 3.00 3.00 2.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625480 Payment (PA) (Days, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 9.00 9.00 5.00 Date 31-Dec-2014 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625466 ►Number of beneficiaries of training courses on budget program, of which at least 80 % pass the final test/get the certificate. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 120.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The reform of the budget programme has been postponed to 2019. Comments: IN00625483 Number of beneficiaries of training courses on budget program, of which at least 80 % pass the final test/get the certificate. (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 96.00 IN00625462 ►Number of audits produced by Court of Auditors conforming to International Standards of Supreme Audit Institutions (ISSAI) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 185.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 This indicator is likely to be revised at MTR stage. The Court of Auditors have produced 10 communes' s audit reports but they do not comply with the international standards of supreme audit institutions (ISSAI). Furthermore the Court in 2017 received the 2015 Government financial statements but the audit Comments: has not been made available. Component 3: Improving ISTEEBU’s Institutional Capacity IN00625463 ►National statistics published as per the original targets set in the annual ISTEEBU corporate program (Percentage, Custom) 3/1/2019 Page 7 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 67.20 67.20 75.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The target of 40 has been overly achieved. Comments: IN00625464 ►Performance appraisal system and evaluation mechanisms developed and implemented for all technical employees at ISTEEBU (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The target has not been achieved. The technical assistance to ISTEEBU on this matter is ongoing. Comments: IN00625465 ►Number of ISTEEBU staff trained and evaluated with satisfaction in design and analysis of statistics products, of which at least 25% should be women (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 120.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The targets for FY 2017 (respectively 56 staff and 25%) have been achieved. 79 people were trained including 19 women. The training institute ENSEA recruited for the professionalization of junior statisticians has granted 79 certificates, including 19 for women on the following topics: (i) Module 1: Treatment and analysis of survey data and calculation of indicators (15 people including 2 women); Comments: Module 2: Econometric and forecast analyzes (25 people including 6 women); Module 3: Mapping with ArcGIS and QUANTUM GIS software (22 people including 5 women) and Module 4: Business cycle analysis (25 people including 6 women). IN00625481 Number of ISTEEBU staff trained and evaluated with satisfaction in design and analysis of statistics products, of which at least 25% should be women (Number, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 79.00 79.00 120.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625482 Number of ISTEEBU staff trained and evaluated with satisfaction in design and analysis of statistics products, of which at least 25% should be women (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 25.00 25.00 30.00 IN00625467 ►Statistics products publicly available to users through Accelerated DataProgram and ISTEEBU website (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 60.00 60.00 80.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 3/1/2019 Page 8 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) The target of 45% has been overly achieved. Comments: IN00625468 ►Beneficiaries satisfied with quality of services provided by ISTEEBU (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 22.70 0.00 0.00 45.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 The survey to assess the rate of satisfaction of beneficiaries on the quality of the services provided by ISTEEBU in FY 2017 iwill be launched later in FY 2018, therefore indicator's data are not available and Comments: progressed toward the achievement of the target cannot be assessed. Component 4: Improving Mining Regulatory Capacity and Practices IN00625469 ►Percentage of ASM mines inspected on a quarterly basis according to mining regulations which don't respect mining regulations (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 70.00 0.00 0.00 10.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 This indicator is likely to be revised at MTR stage. Comments: IN00625470 ►Percentage of total remedial actions taken within 6 months from inspection reports deemed satisfactorily addressed (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 5.00 50.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 IN00625471 ►Mineral production and taxation revenues database monthly updates completed and made available to the public (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 1.00 1.00 12.00 Date 01-Jan-2015 30-Dec-2017 30-Dec-2017 31-Dec-2021 Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed 3/1/2019 Page 9 of 10 The World Bank Implementation Status & Results Report Strengthening Institutional Capacity for Government Effectiveness Project (P149176) P149176 IDA-D0490 Effective USD 22.00 22.00 0.00 7.90 13.93 36% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P149176 IDA-D0490 Effective 22-Apr-2015 01-Apr-2016 19-Aug-2016 31-Dec-2020 31-Dec-2020 Cumulative Disbursements Restructuring History Level 2 Approved on 24-Feb-2017 Related Project(s) There are no related projects. 3/1/2019 Page 10 of 10