The World Bank Report No: ISR14659 Implementation Status & Results Uruguay UY Institutions Building TAL (P097604) Public Disclosure Copy Operation Name: UY Institutions Building TAL (P097604) Project Stage: Implementation Seq.No: 15 Status: ARCHIVED Archive Date: 27-Jun-2014 Country: Uruguay Approval FY: 2007 Product Line: IBRD/IDA Region: LATIN AMERICA AND CARIBBEAN Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 30-May-2007 Original Closing Date 30-Dec-2011 Planned Mid Term Review Date Last Archived ISR Date 02-Dec-2013 Effectiveness Date 06-Aug-2007 Revised Closing Date 31-Aug-2015 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) The objective is to improve the Borrower’s public sector performance by: (i) supporting its public sector modernization program in the areas of monitoring and evaluation, performance-based budgeting, e-government, tax administration and statistics; and (ii) strengthening its institutions involved with the design and implementation of public policy reforms in the areas of taxation, promotion of the business environment, and social protection. Has the Project Development Objective been changed since Board Approval of the Project? ● Yes No Component(s) Component Name Component Cost Strengthening Customs Administration's Human Resources Management 0.15 Improving Institutional Planning, Monitoring, and Evaluation 2.21 E-Government 1.55 Support to BPS for institutional strengthening and implementation of tax and social protection reforms 5.18 Support for Capital Markets and Corporate Transparency Reforms 2.55 Public Disclosure Copy Support for Bankruptcy Regulation Reforms 0.12 Project Coordination and Strategy Development 5.36 Support Institutional Strengthening of DGI 3.00 Support Institutional Strengthening of INE 1.10 Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Page 1 of 8 The World Bank Report No: ISR14659 Previous Rating Current Rating Overall Risk Rating Public Disclosure Copy Implementation Status Overview In general, project implementation keeps on its satisfactory progress. Implementation of the two newly added components to the project through the Additional Finance facility (INE and DGI) has been subject of special supervision attention. The survey of vulnerable population, one of INE's flagship initiatives, has been successfully concluded and final methodological steps are being currently taken to expand the survey for the whole population. DGI activities are still lagging behind in progress, mostly due to rigidities on the domestic market for the supply of key IT software required by DGI to develop the electronic invoice system, a critical input to further reform actions. Nevertheless, key technical assistance activities supporting DGI's risk management and compliance strategies have already been finalized. Finally, the electronic procurement system, previously behind schedule, was reprogrammed and currently under implementation with the aim of start production by August 2014. Locations Country First Administrative Division Location Planned Actual Uruguay Not Entered Montevideo Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Improvements in the design and management Text Value Seven priority areas and 31 7 priority areas were 40 of monitoring and evaluation methodologies expenditure programs have maintained and 29 and tools for improved results budgeting in the identified output and outcome expenditure programs with Central Government Budget. indicators. identified output and outcome. Date 31-Dec-2011 16-May-2014 31-Aug-2016 Comments The counterpart clarified that while that are 31 expenditure programs, 29 of them have identified output and outcome indicators. This has always been the case, but it wasn't Public Disclosure Copy clarified. Target will be corrected as part of the restructuring/ extension. E-govt strategy is implemented, ensuring Text Value None. Target achieved 150 connectivity through a common platform of the Date 15-Jun-2007 16-May-2014 31-Dec-2012 principal agencies, allowing safe, fast & easy Comments Target met by AGESIC. exchange of info between agencies & between agencies & citizens. Target should read 105, corresponding to number of Page 2 of 8 The World Bank Report No: ISR14659 agencies connected to the e- govt strategy. Target will becorrected as Public Disclosure Copy part of the restructuring/ extension. Entities responsible for policy reform initiatives Text Value Partial. Partial Full implementation of in taxation, capital markets, social protection, reforms. and bankruptcy regulation have necessary Date 15-Jun-2007 16-May-2014 31-Dec-2011 technical tools to implement approved reforms. Comments The ratio of the yearly variation in the nominal Percentage Value 13.00 tax collections over the yearly variation in the Date 31-Dec-2011 16-May-2014 31-Aug-2015 nomial GDP. Comments End target is currently 5.3% Target will be corrected as part of the restructuring/ extension. Intermediate Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target A new human resources management strategy Text Value None. has been defined and presented for the Date 15-Jun-2007 16-May-2014 06-Aug-2008 approval of DNA directives (YR1) Comments Component has been eliminated. Review of job profiles for 100% of operational Text Value None. 100 percent. staff has been achieved (YR2) Date 15-Jun-2007 16-May-2014 06-Aug-2009 Comments Component has been eliminated. Skills evaluation of 80% of the operational staff Text Value None. 80 percent. has been carried out (YR2) Date 15-Jun-2007 16-May-2014 06-Aug-2009 Public Disclosure Copy Comments Component has been eliminated. All new recruitments are based on a Text Value Approximately 50 percent 100 percent. competitive, merit-based recruitment policy Date 15-Jun-2007 16-May-2014 31-Dec-2011 (YR3). Comments Component has been eliminated. Page 3 of 8 The World Bank Report No: ISR14659 Methodology for use of Indicators, Log Frame, Text Value None. Target Achieved Methodology implemented in Information management and PMG has been a total of 9 ministries. definted and implemented in 3 pilot institutions Date 15-Jun-2007 16-May-2014 31-Dec-2012 included in the budget (YR2) and 6 additional Public Disclosure Copy Comments The new methodology of End target date has been institutions (YR5). results based management shifted out from year 4 or year has been implemented since 5 during the processing of the the adoption in 2010 of the Additional Financing. five-year budget in 19 central government institutions. Representatives of Parliament, the Court of Text Value None. 15 Representatives Accounts, the Internal Auditor's Office, and at Date 15-Jun-2007 16-May-2014 31-Dec-2011 least 2 civil society organizations have been Comments This indicator will no longer Target was changed from 15 trained in the use of M&E information. (YR3) be evaluated as of end-2011 to 25 Representatives during because the activities are no the first semester of 2010. longer relevant. Target will be revised aspart of the restructuring/extension. Number of Rapid Evaluations concluded (YR8). Text Value None. 8 rapid evaluations were 24 completed so far Date 15-Jun-2007 16-May-2014 31-Aug-2015 Comments 7 other evaluations are Target date was shifted out currently underway, 3 through from year 4 to year 8 during PNUD and 4 through the WB. the processing of the Additional Financing. Web page and printed reports available to civil Text Value No. Target met. Yes. society with M&E information (YR3). Date 15-Jun-2007 16-May-2014 06-Aug-2010 Comments Target met. The budget decision-makers receive quality Text Value No. Yes. M&E information from at least 9 ministries to be Date 15-Jun-2007 16-May-2014 31-Dec-2012 used in the budgeting process for 7 Public Disclosure Copy Comments Target met, but quality will Target date was shifted out programmatic areas. (YR5) increase over time. from year 4 to year 5 during the processing of the Additional Financing. Number of Budget Execution reports submitted Number Value 1.00 5.00 4.00 to Congress, including data on indicators Date 31-Dec-2011 16-May-2014 31-Dec-2014 (YR7). Comments Target achieved. Reports on 7 different areas were generated: productive development, education, Page 4 of 8 The World Bank Report No: ISR14659 infrastructure, transport and communication, protection and social security, health, public security and housing. Public Disclosure Copy The strategy and technical requirements for the Text Value No. Yes. implementation of the e-government strategy Date 15-Jun-2007 16-May-2014 06-Aug-2008 have been defined. (YR1) Comments Target met. At least 80% of central government Text Value 0% The project has been 80% procurement of medicine and food, including reprogrammed. The expected ASSE, is done through a transactional e- date for the begin of procurement platform. (YR6) production is August 2014. Date 15-Jun-2007 16-May-2014 01-Apr-2013 Comments Target has not been met to End Target date has been date. The project was extended from 8/6/10 until reprogrammed and it is 4/1/2013. expected that the system be initiated by next October. At least 100 public sector transactions are Text Value TBD. Target met. 100 public sector accessible through a unified portal. (YR3) transactions. Date 15-Jun-2007 16-May-2014 06-Aug-2010 Comments Target met. Implementation of the modernization program Text Value 0% Target Met. 100% of the collections area of BPS has advanced in Date 15-Jun-2007 16-May-2014 31-Dec-2011 accordance with action plan. (YR2-4) Comments Target Met. Increase in the revenue yield of the social Text Value N/A To be reported by BPS Target Met. 5 percent security special contributions. (YR4) following Oct. 2008 mission. Date 15-Jun-2007 16-May-2014 06-Aug-2011 Comments Target Met. 5 central government institutions have Text Value No central government Target Met. 5 central government integrated information on social protection institutions. institutions Public Disclosure Copy programs and beneficiaries on the SIIAS and Date 15-Jun-2007 16-May-2014 31-Dec-2011 the information is used for policy making. (YR4) Comments Target met. Number of additional Government agencies Number Value 5.00 5.00 that have data on their social programs' Date 31-Dec-2011 16-May-2014 31-Dec-2014 beneficiaries and benefits integrated in SIIAS Comments 5 organisms are currently in (YR7). the process of integration: MVOTMA, MTSS, CEIP, CES and CETP. Page 5 of 8 The World Bank Report No: ISR14659 End target is 8 (2014) International standards for securities market Text Value No. Target achieved Yes. regulation and securities settlement have been Public Disclosure Copy Date 15-Jun-2007 16-May-2014 31-Dec-2011 applied (YR4). Comments Target achieved Private corporations are submitting financial Text Value No. Yes. reports according to the new strengthened Date 15-Jun-2007 16-May-2014 31-Aug-2015 statutory and institutional framework. (YR8) Comments Key personnel at the The revised target date was Departamento de Sistema de shifted out from year 4 to year Información de la SSF was 8 during the processing of the capacitated. Additional Financing. A sustainable and effective process for Text Value No. Target met. Yes. adopting IFRS has been applied. (YR4) Date 15-Jun-2007 16-May-2014 31-Dec-2011 Comments Target met. Draft implementing regulations for the new Text Value No. Target met. Yes. bankruptcy law have been prepared. (YR2) Date 15-Jun-2007 16-May-2014 06-Aug-2009 Comments Target met. Incentive based performance has been Text Value No. Yes. implemented for Human Resources in Customs Date 15-Jun-2007 16-May-2014 31-Dec-2012 Administration. (YR5) Comments Component has been eliminated, however activities for this indicator continue under Component 7. Study has been presented on the impact of the Text Value No. No. Yes. new legal framework and the institutinal Date 15-Jun-2007 16-May-2014 31-Aug-2013 strengthening activities supported by the Comments Study has not yet been project on times and costs for bankruptcy cases. initiated. Proportion of intensive audits generated by the Percentage Value 0.00 0.00 20.00 Public Disclosure Copy risk management system audits over the total Date 31-Dec-2011 16-May-2014 31-Aug-2015 intensive audits (YR8). Comments TORs have been issued for the recruitment of two international consultants: i) Specialist in planning and selection of taxpayers; ii) specialist in the design of systems for planning, risk analysis and selection of taxpayers. Page 6 of 8 The World Bank Report No: ISR14659 Software to support the electronic accounting Yes/No Value No No Yes application developed and operating (YR7). Date 31-Dec-2011 16-May-2014 31-Dec-2014 Comments No progress to date. Public Disclosure Copy Capacity building plan concluded and Percentage Value 0.00 0.00 70.00 implemented in indicated percentages (YR7). Date 31-Dec-2011 16-May-2014 31-Dec-2014 Comments Not initiated Panel Survey of the most vulnerable population Yes/No Value No No Yes concluded (YR 8). Date 31-Dec-2011 16-May-2014 31-Aug-2015 Comments Initiated. 46% of the surveys planned have been done. Data on Financial Performance (as of 06-Jun-2014) Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P097604 IBRD-74510 Effective 30-May-2007 21-Jun-2007 06-Aug-2007 30-Dec-2011 31-Aug-2015 P097604 IBRD-81160 Effective 06-Dec-2011 16-Mar-2012 07-May-2012 31-Aug-2015 31-Aug-2015 Disbursements (in Millions) Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P097604 IBRD-74510 Effective USD 12.10 12.10 0.00 10.92 1.18 90.00 P097604 IBRD-81160 Effective USD 10.00 10.00 0.00 3.05 6.95 31.00 Disbursement Graph Public Disclosure Copy Page 7 of 8 The World Bank Report No: ISR14659 Public Disclosure Copy Key Decisions Regarding Implementation No new decisions for disclosure. Restructuring History Level one Approved on 11-Jan-2010, Level two Approved on 10-Feb-2011 Related Projects P123461-Institutions Building Technical Assistance Additional Financing Public Disclosure Copy Page 8 of 8