The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) States Fiscal Transparency, Accountability and Sustainability PforR (P162009) AFRICA | Nigeria | Governance Global Practice | Requesting Unit: AFCW2 | Responsible Unit: EA2G2 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Yue Man Lee, Saeeda Sabah Rashid Seq No: 3 | ARCHIVED on 09-Jan-2020 | ISR39212 | Created by: Yue Man Lee on 03-Nov-2019 | Modified by: Saeeda Sabah Rashid on 02-Jan-2020 Program Development Objectives Program Development Objective (from Program Appraisal Document) The Program Development Objective (PDO) is to strengthen the fiscal transparency, accountability and sustainability in the participating states. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions The overall progress towards achievement of the Project Development Objective (PDO) is rated as Satisfactory, as measured by the progress shown by states in achieving the 2018 and 2019 Eligibility Criteria: 2018 Eligibility Criteria:  28 states had FY19 state budget approved by the Assembly and published online by end Feb 2019  A further 21 states published 2019 Citizens Budget by end April 2019  28 states had FY17 audited financial statement submitted to the Assembly and published by Dec 2018  Total 24 states out of 36 states fully met the 2018 eligibility criteria 2019 Eligibility Criteria (to date):  33 states had FY18 audited financial statement submitted to the Assembly and published by Sept 2019 Implementation Progress is rated as Moderately Satisfactory. The program has been declared effective and progress has been made in particular on the Program Coordination Unit (PCU) functioning and preparation for the 2018 annual performance assessment (APA).  On the achievement of program effectiveness, the Financing Agreement (FA) was signed by the Federal Ministry of Finance (FMOF) on February 12, 2019 and the Legal Opinion received on April 5, 2019. The Program-specific effectiveness conditions were met and the Program declared effective in early May 2019.  The 6 full-time consultants for the PCU have been onboarded and are carrying out their roles, including sensitizing states (new Governors and new Commissioners of Finance) and establishing the SFTAS website.  1st release of TA funds to PCU end October 2019.  The external firm to work with the Office of the Auditor-General for the Federation (OAuGF) as the independent verification agent (IVA) is contracted and the 2018 APA is well advanced with field visits to all 36 states completed and the verification reports on track to be completed in Jan 2020.  The Nigeria Governors Forum (NGF) has been contracted as the project management firm as agreed at negotiations and have received their first advance to enable activities to start in Jan 2020.  NGF has setup a sub-committee on SFTAS, chaired by Edo State Governor, to meet monthly, which will ensure coordination and accountability between states and federal level implementation agencies/partners and the workplan is kept on track. The four implementing agencies (FMOF PCU, Public Service Institute of Nigeria (PSIN), Debt Management Office (DMO) and Open Government Partnership secretariat (OGP)) have experienced severe delays in establishing their designated accounts post effectiveness due to delays in processing by the Office of the Accountant General and the Central Bank of Nigeria . As of 13 December, only FMOF PCU has (on 25 October) completed all the processes to submit their first withdrawal application to receive their 1st project advance. The impacts are: 1) delays in the verification and disbursement for 2018 results (from Q3 2019 to Q1 2020) to states; 2) delays in delivering capacity building activities to states, which will likely impact on states achievement of 2019 DLIs; and 3) delays in completing the actions in the Program Action Plan (PAP). However the Program is still on track towards achieving the PDO given the strong ownership by states and progress in achieving the eligibility criteria. 1/9/2020 Page 1 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) While the implementing agencies and partners have not been able to deliver capacity building activities to the states due to unavailability of funds, capacity building activities have continued to take place since the last Implementations Status and Results Report (ISR) with funding support of development partners: DMO and the Bank’s debt team developed and rolled out guidelines and tools to all 36 states for DLI#8 on domestic arrears clearance, supported by DFID TF (in addition to the citizens budget template roll out in March 2019). 14 states also continue to leverage support on PFM reforms from existing projects: the State Employment and Expenditure for Results Project (P121455), the State and Local Governance Reform Project (P133045), Kaduna State Economic transformation PforR (P161998) and Support to Governance Reforms in Borno (P163743). Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P162009 IDA-62960 Effective USD 750.00 750.00 0.00 6.50 711.57 0.9% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P162009 IDA-62960 Effective 27-Jun-2018 12-Feb-2019 03-May-2019 30-Dec-2022 30-Dec-2022 Program Action Plan Provision of templates and guidelines to States for DLI#2 to increase citizens’ engagement in the budget process: Action Description • Citizens Budget • Citizens Accountability Report Source DLI# Responsibility Timing Timing Value Status DLI 2 Nigeria OGP Technical Secretariat; FMOF Due Date 31-Dec-2019 Completed as HFD/PCU Completion A Citizens Budget template has been developed and rolled out to all states in a collaboration between OGP Measurement secretariat, BudgIT, the Bank’s Open Government team, and DFID. • Citizens Budget – by Jan 2019 Comments • Accountability Report – by Dec 2019 Action Description Provision of guidelines to States for developing a consolidated state revenue code under DLI#4 to strengthen IGR Source DLI# Responsibility Timing Timing Value Status DLI 4 NGF with inputs Technical Due Date 30-Jul-2019 Delayed from JTB Delayed as NGF was not contracted by the PCU until November 2019 (delay in program effectiveness delayed Completion establishment of the PCU). NGF activities are expected to start Jan 2020 so these guidelines should be completed by Measurement 31 March 2020. 1/9/2020 Page 2 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Comments Provision of guidelines to States for strengthening the public procurement legal framework under DLI#6 on Action Description procurement Source DLI# Responsibility Timing Timing Value Status DLI 6 NGF with Bureau of Technical Due Date 30-Jul-2019 Delayed Public Procurement Delayed as NGF was not contracted by the PCU until November 2019 (delay in program effectiveness delayed Completion establishment of the PCU). NGF activities are expected to start Jan 2020 so these guidelines should be completed by Measurement 31 March 2020. Comments An independent procurement audit conducted on random sample of at least 5 percent of state government capital Action Description procurement transactions for States achieving DLI#7 Source DLI# Responsibility Timing Timing Value Status DLI 6 FMoF HFD/PCU will Technical Due Date 31-Dec-2021 Not Yet Due hire the audit firm Completion Update will be provided when due Measurement Comments Provision of templates and guidelines to States for DLI#7: • State quarterly debt report Action Description • Fiscal Responsibility Law • Debt Sustainability Analysis • Medium-term debt management strategy Source DLI# Responsibility Timing Timing Value Status Technical DLI 7 DMO Due Date 31-Mar-2021 In Progress Completion Update will be provided when due Measurement • State quarterly debt report – by September 2018 – completed, to be disseminated through the regional sensitization workshops by October 2018 Comments • Fiscal Responsibility Law – by January 2019 • DSA – by December 2019 • MTDS – by December 2020 Action Description AuGF shares letter of acceptance of the role of AuGF as the IVA for the Program to FMoF 1/9/2020 Page 3 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Source DLI# Responsibility Timing Timing Value Status Technical FMoF HFD Due Date 31-Jul-2018 Completed Completion Letter received from the Office of the Auditor General and filed in WBdocs Measurement Comments Applies to all DLIs DLI verification protocol contained in the POM is distributed and sensitized with technical staff of key state institutions Action Description leading the implementation of the Program in participating States by the PCU and IVA in series of technical workshops Source DLI# Responsibility Timing Timing Value Status FMoF HFD/PCU and Technical Due Date 30-Sep-2018 Completed IVA Completion DLI verification protocol distributed and discussed at regional sensitization workshops from September to Mid- Measurement October 2018. Comments Action Description Hiring of the third party external firm to work with the AuGF as the IVA Source DLI# Responsibility Timing Timing Value Status Technical FMoF HFD/PCU Due Date 28-Jun-2019 Completed Completion Contract signed and uploaded into STEP Measurement Comments Applies to all DLIs. The procedure used by the DMO to check the accuracy and comprehensiveness of quarterly state debt reports and to Action Description provide the IVA with data to support the verification of the debt-DLIs will be reviewed and updated if necessary Source DLI# Responsibility Timing Timing Value Status Technical DLI 7 IVA Due Date 31-Oct-2018 Completed Completion The DMO has revised the state quarterly debt reporting template and established a strengthened internal procedure Measurement to check accuracy and completeness which will be rolled out for Q3 2018 debt reporting Comments Action Description Development of the draft of the POM for clearance Source DLI# Responsibility Timing Timing Value Status 1/9/2020 Page 4 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Technical FMoF HFD/PCU Due Date 30-Apr-2019 Completed Completion Submitted and cleared on 30 April 2019 Measurement Comments Appointment of key personnel for the Program Coordination Unit (PCU) housed in the FMoF’s HFD: Program Action Description manager, FM specialist and Procurement specialist Source DLI# Responsibility Timing Timing Value Status FMoF HFD and Other Due Date 31-Dec-2018 Completed IERD Completion The selection process of Program Coordination Unit core staff completed. The consultants have all been onboarded. Measurement Comments Contracting of NGF as a project management firm to support the PCU to implement specific capacity building and Action Description learning activities to States under the TA (IPF) component Source DLI# Responsibility Timing Timing Value Status FMoF HFD /PCU Other Due Date 28-Jun-2019 Completed and NGF Completion The negotiated contract has been cleared by the Bank and signed Measurement Comments Revised date June 28, 2019 Ensure PCU is adequately staffed throughout the program duration with a program manager, FM specialist, Action Description Procurement specialist, Capacity Building specialist, Communications and Outreach specialist, and M&E specialist Source DLI# Responsibility Timing Timing Value Status Other FMoF HFD /PCU Recurrent Yearly Completed Completion Will be updated yearly Measurement Comments By end December 2018 and continuous Action Description Establish central SFTAS steering committee Source DLI# Responsibility Timing Timing Value Status Other FMoF HFD/PCU Due Date 28-Jun-2019 Delayed 1/9/2020 Page 5 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Completion Delayed due to delay in establishment of the PCU and 1st disbursement. 1st meeting will be by 31st Jan 2020. Measurement Comments Revised date June 28, 2019 Development of 2018-2019 work plan for PCU, including its support to the IVA, including support to the IVA, Action Description Communication activities Source DLI# Responsibility Timing Timing Value Status Technical FMoF HFD /PCU Due Date 29-Mar-2019 Completed Completion Annual work plans, budgets and ToRs for the Program Coordination Unit (PCU), the Independent Verification Agent Measurement (IVA) and each of the Technical Assistance (TA) implementation agencies and partners completed. Comments Development of the detailed overall plan for capacity building to States, the Communications and Outreach Plan and Action Description Monitoring and Evaluation Plans Source DLI# Responsibility Timing Timing Value Status Technical FMoF HFD /PCU Due Date 30-Sep-2019 Completed Completion Capacity building plan and M&E framework completed, 1st version communications plan done. Measurement Comments Revised date end-September 2019 Action Description States submit audited financial statements with the necessary information required for the SFTAS Program Audit Source DLI# Responsibility Timing Timing Value Status States Accountant Fiduciary Systems Due Date 31-Dec-2019 Not Yet Due General Completion Update will be provided when done Measurement Comments FY2018 by Dec 2019, FY 19 by Dec 2020, FY 20 by Dec 2021, FY 21 by Dec 2022 Each state shall establish the state-level SFTAS steering committee, assign the Chair and assign the focal points for Action Description the Program implementation and coordination of capacity building activities to the States Source DLI# Responsibility Timing Timing Value Status States’ Ministries of Other Due Date 30-Sep-2019 Completed Finance 1/9/2020 Page 6 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Completion This is ongoing, but majority of states have established the institutional structures and appointed SFTAS focal points. Measurement Comments Develop state SFTAS annual action plans achievement of the Eligibility Criteria and DLRs, including capacity building Action Description activities Source DLI# Responsibility Timing Timing Value Status States’ Ministries of Technical Due Date 31-Dec-2019 In Progress Finance Completion Some states have developed action plans to-date. Measurement Comments Applies to all DLIs. Action Description States sign Subsidiary Grant Agreements to enable them to receive PforR disbursements from FGN Source DLI# Responsibility Timing Timing Value Status PCU and State COF Other Due Date 31-Dec-2019 In Progress or State COBP Completion Update will be provided when due. Measurement Comments By end February 2019, February 2020, February 2021, and February 2022, as part of the APA. Introduction of risk-based internal audit function outside the expenditure processing cycle n Pilot MDAs in selected Action Description states Source DLI# Responsibility Timing Timing Value Status States Accountant Fiduciary Systems Due Date 30-Nov-2020 Not Yet Due General Completion Update will be provided at next ISR Measurement Comments Designate Financial Management Specialist/Project Account, Project Internal Auditor and support accounting Action Description technicians in each implementing agency Source DLI# Responsibility Timing Timing Value Status All implementing Fiduciary Systems Due Date 29-Nov-2019 In Progress agencies 1/9/2020 Page 7 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Completion Update will be provided at next ISR Measurement Comments Action Description Fiduciary staff of the implementing agencies are trained in Bank FM procedures and Disbursement Guidelines Source DLI# Responsibility Timing Timing Value Status DLI 6 All Implementing Fiduciary Systems Due Date 31-Dec-2019 In Progress Agencies Completion update will be provided when due Measurement Comments Action Description Include environmental and social management rules in the operation (in compliance with PforR core principles) Source DLI# Responsibility Timing Timing Value Status Environmental and Social FMEnv with States’ Due Date 04-Nov-2019 Delayed Systems ministries of envir. Completion The PCU will hire a short-term consultant to support implementation of this action Measurement Comments Create awareness for the use of the States’ ombudsman to protect basic human rights of people potentially affected Action Description by the SFTAS Source DLI# Responsibility Timing Timing Value Status Environmental and Social States SFTAS focal Due Date 04-Nov-2019 Delayed Systems person Completion The PCU will hire a short-term consultant to support implementation of this action Measurement Comments Risks Systematic Operations Risk-rating Tool 1/9/2020 Page 8 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- Substantial Substantial Macroeconomic -- High Substantial Sector Strategies and Policies -- Moderate Moderate Technical Design of Project or Program -- Substantial Substantial Institutional Capacity for Implementation and Sustainability -- Substantial Substantial Fiduciary -- Substantial Substantial Environment and Social -- Low Low Stakeholders -- Moderate Moderate Other -- -- -- Overall -- Substantial Substantial RiskComments Comments Macroeconomic risks have declined with the overall economic recovery, relative to 2017, but remains substantial Results PDO Indicators by Objectives / Outcomes Increased Fiscal Transparency and Accountability IN00763993 ►Open Budget Index score between 2018 and 2021 - average for States participating in the PforR (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 25 percent improvement in To be measured in OBI To be measured in OBI To be measured in OBI Value average OBI score survey for 2018 survey for 2018 survey for 2018 2021 compared to 2018 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 This PDO indicator will be adjusted as part of the level 2 program restructuring to reflect survey and data Comments availability. Strengthened Domestic Revenue Mobilization IN00763994 ►States that increased internally generated revenue collection by more than 20 percent annually (in nominal terms) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 15.00 15.00 22.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Comments Data on actual current will be available once the 2018 APA is completed (Jan 2020) 1/9/2020 Page 9 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Strengthened Efficiency in Public Expenditure IN00763995 ►Average citizens access to procurement information in States publishing contract award data online in OCDS format (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target To be measured for To be measured for 2019 To be measured for 2019 More than 25 percent Value 2019 in procurement in procurement survey in procurement survey increase survey Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 This indicator will be adjusted as part of the Level 2 restructuring as survey will no longer be done given the Comments longer than expected timeline for states to implement DLI #6 IN00763996 ►Average time taken for procurement processes in States that implemented e-procurement in at least 4 MDAs (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target To be measured for To be measured for 2019 To be measured for 2019 Reduction of more Value 2019 in procurement in procurement survey in procurement survey than 20 percent survey Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 This indicator will be adjusted as part of the Level 2 restructuring as survey will no longer be done given the Comments longer than expected timeline for states to implement DLI #6 Strengthened Debt Sustainability IN00763992 ►States with total debt stock as a share of total revenue for the preceding 12 months being less than 100 percent (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 5.00 16.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 The actual current will be updated once the 2018 APA results are available (Jan 2020) Comments Intermediate Results Indicators by Results Areas Increased Fiscal Transparency and Accountability IN00763997 ►States preparing annual state budgets using the national Chart of Accounts (GFS compliant) and publishing online by end January of that FY (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 13.00 27.00 27.00 30.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Comments IN00764001 1/9/2020 Page 10 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) ►States preparing annual audited financial statements in accordance with IPSAS (cash or accrual) and publishing online by July of the following FY (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 9.00 25.00 33.00 30.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 33 states published by end Sept 2019 their FY18 audited financial statements Comments IN00764005 ►States publishing in-year quarterly budget implementation reports online within four weeks from quarter-end (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 9.00 9.00 9.00 25.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764008 ►States with expenditure outturn deviation (from original approved budget) less than 15 percent (PEFA threshold) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 4.00 4.00 4.00 12.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764011 ►States that publish online citizens’ inputs from formal public consultations, along with the proposed annual budget (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 10.00 10.00 25.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764014 ►Female participation in the budget consultation process (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 20.00 20.00 20.00 40.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764015 ►States with citizens’ budget, based on the States’ approved annual budget, published online by April of that FY and with functional online feedback mechanisms (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 5.00 20.00 1/9/2020 Page 11 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764016 ►States with citizens’ accountability reports, based on the States’ audited financial statements, published online by Sept of the following FY (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.00 3.00 3.00 18.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments Strengthened Domestic Revenue Mobilization IN00763998 ►States with functional Treasury Single Account (TSA) system based on a formally approved cash management strategy, and covering a minimum of 80 percent of state government finances (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 6.00 6.00 25.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764002 ►States with approved and published consolidated and updated revenue code covering all local and state IGR sources (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 8.00 8.00 8.00 18.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments Strengthened Efficiency in Public Expenditure IN00763999 ►States that have completed biometric capture of at least 90 percent of current civil servants and pensioners and used the biometrics data to identify and remove ghost workers off the payroll (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 10.00 10.00 20.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764003 ►States that have linked BVN data to at least 90 percent of current civil servants and pensioners on payroll to identify and address payroll fraud (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 5.00 5.00 5.00 15.00 1/9/2020 Page 12 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764006 ►States with approved and adequate Public Procurement Law and established regulatory agency (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 11.00 11.00 11.00 20.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764009 ►States that have implemented e-procurement in at least four MDAs, including health, education and public works (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764012 ►States that publish contract award information on a monthly basis in Open Contracting Data Standard format online (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments Strengthened Debt Sustainability IN00764000 ►States with approved state-level public debt legislation, which stipulates: 1) responsibilities for contracting state debt; 2) responsibilities for recording/reporting state debt; and 3) fiscal and de (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 6.00 6.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764004 ►States with quarterly debt reports accepted by the Debt Management Office (DMO) on average two months after the end of the quarter (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 10.00 10.00 10.00 25.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Comments Actual current will be updated once 2018 APA results are available (Jan 2020) 1/9/2020 Page 13 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) IN00764007 ►States with annual state debt sustainability analysis results published by end of the year (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764010 ►States with domestic arrears reported in a publicly available database with verification process in place (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 Actual current will be updated once 2018 APA results are available (Jan 2020) Comments IN00764013 ►States with more than 5 percent decline in the nominal stock of domestic expenditure arrears at the end of the year, compared to previous year OR maintained arrears of less than 5 billion naira, measu (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 14.00 14.00 14.00 15.00 Date 27-Jun-2018 19-Mar-2019 21-Nov-2019 30-Dec-2022 14 states in the baseline is based on unverified domestic expenditure arrears data. The target of 15 states is based on verified domestic expenditure arrears data. Comments Actual current will be updated once 2018 APA results are available (Jan 2020) Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Improved financial reporting and budget reliability (Output, 59,600,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 1.1 FY21 quarterly budget implementation In-year quarterly budget In-year quarterly budget In-year quarterly budget reports published on reports not published reports not published reports not published average within 4 online, or published > 4 online, or published > 4 online, or published > 4 weeks of quarter Value weeks after quarter end in weeks after quarter end weeks after quarter end in end to enable timely many States. Deviation for in many States. Deviation many States. Deviation for budget management total expenditure is 30-55% for total expenditure is total expenditure is 30- 1.2 FY21 deviation across States 30-55% across States 55% across States for total budget expenditure is < 15% Date -- 19-Mar-2019 21-Nov-2019 -- Comments Actual current will be updated once 2018 APA results are available (Jan 2020) 1/9/2020 Page 14 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) ►DLI 2 Increased openness and citizens’ engagement in the budget process (Output, 37,900,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 2.1 Citizens’ inputs from formal public consultations are published online, along with the proposed FY22 While some States are budget AND While some States are While some States are consulting with citizens Citizens’ budget consulting with citizens consulting with citizens during the budget based on approved during the budget process, during the budget process, process, it is not a FY21 state budget it is not a formal; it is not a formal; systematic formal; systematic published online by systematic process and Value process and feedback to process and feedback to end April 2021 with feedback to citizens is not citizens is not assured. citizens is not assured. functional online assured. Less than 5 Less than 5 State publish Less than 5 State publish feedback State publish citizens’ citizens’ budget or citizens citizens’ budget or mechanisms 2.2 budget or citizens accountability reports citizens accountability Citizens accountability reports reports accountability report based on audited financial statements/reports published online for FY20 no later than Sept 2021 Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 3 Improved cash management and reduced revenue leakages through implementation of State TSA (Outcome, 105,000,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 TSA, based on a formally approved More than 50 percent of More than 50 percent of More than 50 percent of cash management States report having States report having States report having strategy, established implemented TSA but implemented TSA but Value implemented TSA but most and functional, and most TSA not anchored most TSA not anchored TSA not anchored on a covering a minimum on a formal cash mgmt. on a formal cash mgmt. formal cash mgmt. strategy of 80 percent of strategy strategy state government finances Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 4 Strengthened Internally Generated Revenue (IGR) collection (Outcome, 160,000,000.00, 0%) 1/9/2020 Page 15 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) December 31, Baseline Actual (Previous) Actual (Current) 2021 4.1 Consolidated state revenue code covering all state IGR sources and stipulating that the state bureau of Approx. 8 States have internal revenue is Approx. 8 States have updated and Approx. 8 States have the sole agency updated and consolidated consolidated IGR updated and consolidated responsible for state IGR sources in a law. sources in a law. IGR sources in a law. revenue collection Value 2017/2016 IGR growth: 15 2017/2016 IGR growth: 2017/2016 IGR growth: 15 and accounting States achieved > 20% 15 States achieved > States achieved > 20% approved by the growth, of which 10 States 20% growth, of which 10 growth, of which 10 States state legislature and achieved >40% growth States achieved >40% achieved >40% growth published; 4.2 2021- growth 2020 annual nominal IGR growth rate meets target: - Basic target: 20%- 39% -Stretch target: 40% or more Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 5 Biometric registration and bank verification number (BVN) used to reduce payroll fraud (Outcome, 73,100,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 5.1 Biometric capture of at least 90 percent of current civil servants and pensioners completed and An estimated 10-5 States An estimated 10-5 States An estimated 10-5 States linked to payroll, and have done biometric have done biometric have done biometric identified ghost Value capture and linked to capture and linked to capture and linked to workers taken off payroll to address payroll payroll to address payroll payroll to address payroll the payroll 5.2 Link fraud fraud fraud BVN data to at least 90 percent of current civil servants and pensioners on the payroll and payroll fraud addressed Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 6 Improved procurement practices for increased transparency and value for money (Outcome, 79,500,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 Value 26 States have legal 26 States have legal 26 States have legal 6.1 Existence of framework but 15 framework but 15 framework but 15 public procurement 1/9/2020 Page 16 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) frameworks require frameworks require frameworks require legal framework and strengthening. Procurement strengthening. strengthening. procurement systems are performing Procurement systems Procurement systems are regulatory agency. sub-optimally, lacking are performing sub- performing sub-optimally, Said legal efficiency and transparency optimally, lacking lacking efficiency and framework should efficiency and transparency conform with the transparency UNCITRAL Model Law and provide for: 1) eProcurement; 2) establishment of an independent procurement board and 3) cover all MDAs receiving funds from the state budget; 6.2 More than 25% increase in citizens’ access to procurement information AND Time savings by more than 20% for each procurement process conducted in the MDAs implementing e- procurement Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 7 Strengthened public debt management and fiscal responsibility framework (Output, 67,500,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 7.1 Approval of state-level legislation, which stipulates: 1) responsibilities for contracting state 22 States have FRL or a 22 States have FRL or a 22 States have FRL or a debt; 2) PDML, but some laws do PDML, but some laws do PDML, but some laws do responsibilities for not contain key provisions. not contain key not contain key provisions. recording/reporting All States submitting provisions. All States All States submitting Value state debt; and 3) quarterly debt reports but submitting quarterly debt quarterly debt reports but fiscal and debt many submit late. No state reports but many submit many submit late. No state rules/limits; 7.2 conducts DSA or develop late. No state conducts conducts DSA or develop Quarterly state debt MTDS DSA or develop MTDS MTDS reports accepted by the DMO on average two months or less after the end of the quarter in 2021 Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments 1/9/2020 Page 17 of 18 The World Bank Implementation Status & Results Report States Fiscal Transparency, Accountability and Sustainability PforR (P162009) ►DLI 8 Improved clearance/reduction of stock of domestic expenditure arrears (Outcome, 50,000,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 Domestic arrears as of end 2020 and end 2021 reported in an online publicly- accessible database, with verification process in place. AND Percentage decline In 2017, 14 States In 2017, 14 States In 2017, 14 States reduced in the verified stock reduced their stock of reduced their stock of their stock of arrears or of domestic arrears arrears or maintained arrears or maintained maintained arrears of less at end 2021 arrears of less than 5 arrears of less than 5 Value than 5 billion naira. No compared to end billion naira. No state billion naira. No state state reports domestic 2020 meets target reports domestic arrears reports domestic arrears arrears in a publicly- and is consistent in a publicly-accessible in a publicly-accessible accessible database. with the state’s database. database. arrears clearance framework. -Basic target: At least a 5 percent decline or maintain stock below 5 billion naira -Stretch target: More than 20 percent decline Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments ►DLI 9 Improved debt sustainability (Outcome, 67,500,000.00, 0%) December 31, Baseline Actual (Previous) Actual (Current) 2021 Average monthly debt service All but 3-4 States are All but 3-4 States are deduction is < 40% All but 3-4 States are complying with the complying with the of gross FAAC complying with the monthly monthly debt service monthly debt service allocation for debt service threshold per threshold per FSP. Total threshold per FSP. Total FY2021 AND Total FSP. Total debt-to-revenue debt-to-revenue ratio for debt-to-revenue ratio for Value debt stock at end ratio for the median state the median state was the median state was Dec 2021 as a share was 172% end 2017. 15 172% end 2017. 15 172% end 2017. 15 States of total revenue for States < 150%, 11 States < States < 150%, 11 States < 150%, 11 States < FY 2021 meets 125% and 5 States < 100% < 125% and 5 States < 125% and 5 States < target: -Basic target: 100% 100% < 120% -Stretch target: < 95% Date -- 19-Mar-2019 21-Nov-2019 -- Actual current will be updated once 2018 APA results are available (Jan 2020) Comments 1/9/2020 Page 18 of 18