The World Bank Report No: ISR9497 Implementation Status & Results Cameroon Transparency and Accountability Capacity Building Project (P084160) Public Disclosure Copy Operation Name: Transparency and Accountability Capacity Building Project Project Stage: Implementation Seq.No: 9 Status: ARCHIVED Archive Date: 14-Apr-2013 (P084160) Country: Cameroon Approval FY: 2008 Product Line: IBRD/IDA Region: AFRICA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 24-Jun-2008 Original Closing Date 31-Dec-2012 Planned Mid Term Review Date 31-Jul-2011 Last Archived ISR Date 20-Aug-2012 Effectiveness Date 05-Jun-2009 Revised Closing Date 31-Dec-2012 Actual Mid Term Review Date 25-Jul-2011 Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective (PDO) is to contribute (i) to enhance transparency and efficiency in public financial management, and (ii) to strengthen accountability in the use of public resource. The project will play a key role in Cameroon in accelerating the pace toward a more orderly and open PFM and thus more efficient service delivery. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Improving Budget Management including Procurement 4.10 Integration and development of the FMIS including the HR and Payroll Management 5.90 Strengthening External Oversight and M&E 1.90 Support to the Project Focal Point for PFM Reforms coordination 1.50 Public Disclosure Copy Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Unsatisfactory Unsatisfactory Overall Implementation Progress (IP) Unsatisfactory Unsatisfactory Overall Risk Rating Substantial Implementation Status Overview The USD 15 million credit was approved by the Board on June 24, 2008 and became effective on June 5, 2009. Page 1 of 5 The World Bank Report No: ISR9497 The objective of the project is to contribute (i) to enhance transparency and efficiency in PFM and (ii) to strengthen accountability in the use of public resources in Cameroon. The project comprises the following components: (i) Improving Budget Management including Procurement; (ii) the integration and development of the FMIS including the HRM and Payroll Management systems; and (iii) strengthening External Oversight and M&E; and (iv) support to the Project Focal Point for PFM reforms coordination. Public Disclosure Copy Project implementation and disbursements have been slow since the Board approval in 2008. The project only became effective one year after Board approval. As of December 2012, the disbursement rate of the project reached only 24.27% (prior to fund cancellation). Given the limited level of implementation as of March 2012 and the need to reallocate resources to other activities, the Government, through the Ministry of Planning, and the Bank reached an agreement to cancel part of the allocation to be able to reallocate undisbursed funds to other performing projects in Cameroon, in order to optimize portfolio performance. Locations Country First Administrative Division Location Planned Actual Cameroon Centre Region Yaounde ✔ Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Availability of information on resources Text Value D (Source: PEFA Report, C (source: PETS2 report, B (source PEFA report) received by service delivery units (PEFA PI-23) 2007) 2011) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments No new PEFA report. Not met. No new PETS However, PETS2 report on exercise was produced in 2009 budget was published in 2010, 2011 or 2012. Dec. 2010 (NSI website in 2011) Public access to key fiscal information (PEFA Text Value B (Source: PEFA Report, B (source: Bank assessment) A (Source: PEFA Report) PI-10) 2007) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments No new PEFA report. No Not met. Public Disclosure Copy major change since 2007 in PFM with regards to this indicator. Intermediate Results Indicators Page 2 of 5 The World Bank Report No: ISR9497 Indicator Name Core Unit of Measure Baseline Current End Target Legal and regulatory texts to enforce the new Text Value Application texts have not Decree on new budget Decree on new budget Budget Law are signed and effective. been drafted yet (first quarter nomenclature not drafted. nomenclature including Public Disclosure Copy 2008) programs, signed and effective Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments Presidential circulars on Not met Budget execution monitoring and 2013 Budget preparation were published in 2012. Completeness of the financial statements (in Text Value D (Source: PEFA Report, D+ (Source: own assessment) B (Source: PEFA Report) French, Loi de R#glement) (PI-25 i) 2007) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments No new PEFA report. Not met (Assessment based on information provided by experts in the field with regards to LR 2011) Percentage of investment projects which are Text Value Number of Projects: 0 percent N/A Number of Project: >= 20 domestically financed in annual budget percent compliant with the new project legal and Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 procedures framework. Comments The new Public Investment N/A Management system are not yet operational and Manual of administrative procedures are not yet completed.Therefore there is no data to confirm the compliance of project in 2013 budget. Control steps in expeditor chain Number Value 22.00 22.00 8.00 Date 09-Dec-2006 31-Dec-2012 31-Dec-2012 Public Disclosure Copy Comments Source is the PEMFAR report No indication of change. Not met. 2006 Percentage of contracts above threshold Text Value (To be determined by project N/A 100 percent procured through open competition, in selected effectiveness) In Francs CFA ministries (Health, Education, Agriculture, value Public Works, and Finance). (PI-19 i, modified). Date 31-Dec-2007 31-Dec-2012 31-Dec-2012 Comments No change. Baseline data at No data available. project effectiveness were never produced. Page 3 of 5 The World Bank Report No: ISR9497 Timeliness of the issue of semi-annual budget Text Value D (Source: PEFA Report, D (source: own assessment) B (Source: PEFA Report) reports (PI-24 ii) 2007) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Public Disclosure Copy Comments No PEFA report. Not met. Semi-annual budget reports are produced, but delay is superior to 8 weeks. Degree of integration and reconciliation Text Value D (source: PEFA Report, D+ (source: own assessment) B (source: PEFA Report) between personnel records and payroll data. 2007) (PI-18 i) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments No structural change in using Not met the HR and Payroll databases are effective and systematic yet. D+ indicate the gradual efforts since 2005 in cleaning progressively the 2 databases (SIGIPES-ANTILOPES). Merging of the 2 databases is in preparation. Scope of the legislature scrutiny of the annual Text Value C (Source: PEFA Report, C (source: own assessment) B (Source: PEFA Report, budget law. (PI-27-i) 2007) 2007) Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Comments No indication that value has Not met. changed from baseline at Nov. 2012 Parliament session. Timeliness of the release of semi-annual Text Value No publication of semi-annual Semi-annual budget reports Timeliness: 2 months budget reports on available media (government budget reports in PM published in Cameroon websites, national newspapers) websites and Cameroon Tribune only; Timeliness: 3 Tribune. months Date 30-Jun-2008 31-Dec-2012 31-Dec-2012 Public Disclosure Copy Comments Semi-annual 2012 budget Partially met. report was published in Cameroon Tribune in Sept. 2012. Not available on PM, DGT, MINEPAT or Presidency websites. Data on Financial Performance (as of 30-Jan-2013) Financial Agreement(s) Key Dates Page 4 of 5 The World Bank Report No: ISR9497 Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P084160 IDA-44790 Closed 24-Jun-2008 30-Oct-2008 05-Jun-2009 31-Dec-2012 31-Dec-2012 Disbursements (in Millions) Public Disclosure Copy Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P084160 IDA-44790 Closed XDR 9.30 3.18 6.12 2.67 0.51 84.00 Disbursement Graph Key Decisions Regarding Implementation The government and the Bank have reached an agreement for the cancellation of approx. USD 9.4 million (effective on Dec. 4, 2012) to be reallocated to other projects in order to optimize portfolio performance. Public Disclosure Copy Restructuring History Level two Approved on 20-Dec-2012 Related Projects There are no related projects. Page 5 of 5