Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) State and Local Governance Reform Project (P133045) AFRICA | Nigeria | Governance Global Practice | Recipient Executed Activities | Investment Project Financing | FY 2015 | Seq No: 6 | ARCHIVED on 05-Dec-2017 | ISR30343 | Implementing Agencies: International Donor Support, Ministry of Finance & Economic Planning, Ministry of Finance, Ministry of Budget & Economic Planning, Ministry of Budget & Planning, Ministry of Budget & Planning, Federal Ministry of Budget and National Planning, FEDERAL REPUBLIC OF NIGERIA Key Dates Key Project Dates Bank Approval Date:17-Oct-2014 Effectiveness Date:21-Jan-2015 Planned Mid Term Review Date:12-Dec-2017 Actual Mid-Term Review Date:-- Original Closing Date:31-Mar-2017 Revised Closing Date:30-Sep-2019 Project Development Objectives Project Development Objective (from Project Appraisal Document) The Project Development Objective (PDO) is to improve transparency, accountability and quality in public financial management in the participating states. Has the Project Development Objective been changed since Board Approval of the Project Objective? No PHRPDODEL Components Name Component A: Public Financial Management Reforms.:(Cost $43.00 M) Component B: Support to Local Governance.:(Cost $5.50 M) Component C: Project Coordination.:(Cost $14.50 M) Performance Challenge Fund and Contingency:(Cost $10.50 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO  Satisfactory  Satisfactory Overall Implementation Progress (IP)  Satisfactory  Satisfactory Overall Risk Rating  Substantial  Substantial 12/5/2017 Page 1 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) Implementation Status and Key Decisions The mid-term review (MTR) of the project is currently ongoing and a more comprehensive ISR will be submitted as soon as the MTR concludes. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance  --  Substantial  Substantial Macroeconomic  --  Substantial  Substantial Sector Strategies and Policies  --  Moderate  Moderate Technical Design of Project or Program  --  Moderate  Moderate Institutional Capacity for Implementation and Sustainability  --  Substantial  Substantial Fiduciary  --  High  High Environment and Social  --  Low  Low Stakeholders  --  Moderate  Moderate Other  --  --  -- Overall  --  Substantial  Substantial Results Project Development Objective Indicators PHINDPDOTBL  State Government audited accounts are submitted to the legislature within 6 months from end of financial year in any state. (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 7.75 7.75 6.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDPDOTBL  Participating States producing annual financial statements using new SIFMIS (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/5/2017 Page 2 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) Value 1.00 0.00 0.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDPDOTBL  Actual collection of internally generated revenue in participating states (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 111.00 111.00 40.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDPDOTBL  Public contracts above threshold awarded through open competition (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 20.00 82.60 82.60 80.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 Overall Comments Intermediate Results Indicators PHINDIRITBL  Participating States with modern* Finance Legislation (* Legislation not more than 5 years old. Most states currently rely on Federal Finance Control and Management Act of 1958) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 2.00 2.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 12/5/2017 Page 3 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) PHINDIRITBL  Participating States publishing Auditor General’s Report (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 6.00 6.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  Participating States’ revenues and expenditure covered in Auditor General’s annual report (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 75.00 97.25 97.25 90.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  Participating States convening Annual Audit Forums (with CSO participation) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 6.00 6.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  States that have implemented 3 key modules of SIFMIS (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 1.00 1.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 12/5/2017 Page 4 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) PHINDIRITBL  Participating States that have used the National Chart of Accounts for the production of Budgets (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 4.00 5.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  Participating States that have developed medium- term (3 year rolling) sector strategies in at least 10 pilot MDAs (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 2.00 5.00 5.00 5.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  Taxpayer database established in participating states (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 3.00 3.00 4.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  States with Procurement Regulatory Framework (Legislation, Regulation and Standard Bidding Documents) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 2.00 5.00 5.00 5.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 12/5/2017 Page 5 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) PHINDIRITBL  Direct project beneficiaries, percentage of which are female (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 31.00 31.00 35.00 Date 27-Nov-2013 21-Apr-2017 21-Apr-2017 30-Sep-2019 PHINDIRITBL  Road map for devolution of authority and function to LGs by States’ Governments (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 3.00 Date 27-Nov-2013 18-Apr-2017 18-Apr-2017 30-Sep-2019 Overall Comments Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed Disbursed P133045 TF-18335 Effective USD 65.15 65.15 0.00 21.68 42.03 33% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P133045 TF-18335 Effective 01-Dec-2014 01-Dec-2014 21-Jan-2015 31-Mar-2017 30-Sep-2019 Cumulative Disbursements 12/5/2017 Page 6 of 7 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report State and Local Governance Reform Project (P133045) Restructuring History Level 2 Approved on 28-Mar-2017 Related Project(s) There are no related projects. 12/5/2017 Page 7 of 7 Public Disclosure Copy