The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Kenya Devolution Support Project (P149129) AFRICA | Kenya | Urban, Resilience and Land Global Practice | Requesting Unit: AFCE2 | Responsible Unit: SAFU2 IBRD/IDA | Program-for-Results Financing | FY 2016 | Team Leader(s): Abdu Muwonge, John Muratha Kinuthia Seq No: 8 | ARCHIVED on 20-Dec-2019 | ISR39775 | Created by: Abdu Muwonge on 04-Dec-2019 | Modified by: Abdu Muwonge on 12-Dec-2019 Program Development Objectives Program Development Objective (from Program Appraisal Document) To strengthen capacity of core national and county institutions to improve delivery of devolved services at the county level. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Unsatisfactory Implementation Status and Key Decisions KDSP is three years into implementation since it became effective in September 2016. The program implementation has been challenging as noted below; but at the same time, the program has laid the main mechanism for capacity support to county governments to improve their institutional performance. Among the notable achievements include: (i) KDSP is effectively impacting national agencies capacity delivery approaches and support to county governments (ii) County governments are systemically deepening institutional improvements in systems and human capacity to deliver on their devolved mandate; (iii) financial accountability has improved with fewer counties receiving adverse or disclaimed audit opinions; and (iv) Counties have prioritized investments across a range of sectors, including agriculture/livelihoods, health, local economic development, and water, that have a potential in improving the lives of thousands of residents. As of the end of October 2019, the program has disbursed a total of USD107.27 million, representing 53.6% of the total credit of USD200 million. Discussions with the counterparts on program restructuring have been concluded and the task team will initiate internal review and seek management clearances of the package, which will unlock the next disbursements under the program once the ongoing ACPA is finalized. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P149129 IDA-57650 Effective USD 200.00 200.00 0.00 106.67 94.00 53% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P149129 IDA-57650 Effective 15-Mar-2016 15-Apr-2016 15-Sep-2016 31-Dec-2020 31-Dec-2020 12/20/2019 Page 1 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) DLI Disbursement Achievement Disbursed amount in Disbursement % DLI ID DLI Type Description Coc DLI Amount Status Coc for DLI Loan: IDA57650-001 OAG-submits audit reports 1 Regular XDR 3,610,000.00 Not Achieved 0.00 on time, ISSAI MODP-Implements Annual Partially 2 Regular XDR 5,840,000.00 1,945,000.00 33 % Capacity Performa Achieved MODP-Implements Annual Partially 3 Regular XDR 5,415,000.00 2,165,000.01 40 % Planned Activitie Achieved DPSM-Implements Annual Partially 4 Regular XDR 1,805,000.00 720,000.00 40 % Planned Activitie Achieved NT-Implements Annual Partially 5 Regular XDR 7,220,000.00 2,885,000.01 40 % Planned Activities Achieved KSG-Implements Annual Partially 6 Regular XDR 3,610,000.00 1,440,000.00 40 % Planned Activities Achieved Counties-Annual Capacity 7 Regular XDR 23,826,000.00 Fully Achieved 23,825,999.95 100 % Performance Ass Counties-Min Partially 8 Regular Access/Performance- XDR 91,694,000.00 42,843,402.14 47 % Achieved Grant fu PPF 9 PPA Refinancing -- 1,380,000.00 -- 742,945.40 54 % Refinancing Program Action Plan Conduct a review of the implementation of the first year of full grant disbursements, and discuss options for financing Action Description of the C&P Grant beyond FY 2019/20 at the KDSP Steering Committee Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Annual performance assessment (APA) Measurement Comments Eligibility criteria including resettlement and dealing with vulnerable and marginalized groups will be included in the Action Description Program Operational Manual (capacity and performance grants Manual) and in training for KDSP. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion APA Measurement 12/20/2019 Page 2 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Comments Interested county governments are sensitized to ACPA and grants and able to meet the program minimum access Action Description conditions Source DLI# Responsibility Timing Timing Value Status Technical Both Recurrent Continuous In Progress Completion APA Measurement Comments Ministry of Public Service/DPSM appoints a focal point/team to coordinate HR action plans, reports, budget Action Description submissions Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Completed reflected in MODA progress report Measurement Comments Action Description Independent ACPA conducted Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion Annual exercise captured in MODA program work plan Measurement Comments Action Description Results of ACPA widely published to promote transparency and increased incentives for performance Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion MODA progress report, The Kenya Gazette Measurement Comments 12/20/2019 Page 3 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Action Description Office of the Auditor General completes audit reports in time for grant allocations Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems Client Recurrent Continuous In Progress Completion APA Measurement Comments Grant conditions, including adherence to capacity and performance grants Manual, included in County Allocation Action Description Revenue Act-CARA Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion National level verification reports, MODA progress reports, APA Measurement Comments GoK will transfer capacity and performance grants to counties as per Program entitlement and CARA allocations in Action Description two tranches, with the first tranche disbursed before end August, and the second tranche disbursed before end February each year. Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion APA, The Kenya Gazette Measurement Comments Program Operating Manual includes system for tracking Program expenditures and outputs (including compliance Action Description with investment menus) Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion MODA progress reports. POM completed Measurement Comments 12/20/2019 Page 4 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Action Description Audit Committee guidelines to be developed and issued Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion MODA progress reports Measurement Comments Action Description Joint Steering Committee operational, including county governor representative Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion MODA progress reports Measurement Comments Action Description Technical Committee operational Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion MODA progress reports Measurement Comments KDSP Secretariat operational: Coordinator and staff are assigned or appointed in the KDSP secretariat as per Action Description institutional arrangements and sufficient operating budget allocated Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion National level verification reports Measurement Comments National Treasury appoints a focal point/team to coordinate with Treasury departments and ensure adequate annual Action Description budget for the Program is reflected in annual printed budget estimates Source DLI# Responsibility Timing Timing Value Status 12/20/2019 Page 5 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Technical Client Recurrent Continuous In Progress Completion National level verification reports Measurement Comments Action Description KSG appoints a focal point/team to coordinate KSG action plans, reports, budget submissions Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous In Progress Completion National level verification reports Measurement Comments Chapter with methodology and ToR for value-for-money audits added to C&P Assessment Manual, compliant with Action Description PFMA requirements Source DLI# Responsibility Timing Timing Value Status Technical Client Recurrent Continuous Not Yet Due Completion APA Measurement Comments Action Description Sensitization of counties includes training of technical staff responsible for environmental and social management. Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion APA Measurement Comments Sensitization of counties includes training of county focal persons (county secretary’s offices, complaints officer) on Action Description complaints handling and management (in consultation with the EACC and other institutions) Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems 12/20/2019 Page 6 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Completion Regular training undertaken by MODA reported in the MODA progress report Measurement Comments Implementing agencies to develop risk management registers. KDSP Secretariat to develop and periodically update Action Description risk management registers Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion APA Measurement Comments Action Description Sensitization and awareness campaigns on corruption reporting mechanisms Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems client Recurrent Continuous In Progress Completion APA Measurement Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- High High Macroeconomic -- Substantial Substantial Sector Strategies and Policies -- Substantial Substantial Technical Design of Project or Program -- Substantial Substantial Institutional Capacity for Implementation and Sustainability -- Substantial Substantial Fiduciary -- High High Environment and Social -- Substantial Substantial Stakeholders -- Moderate Moderate 12/20/2019 Page 7 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Other -- -- -- Overall -- High High Results PDO Indicators by Objectives / Outcomes PDO Indicator 1: Counties have strengthened institutional performance as demonstrated in the ACPA IN00779636 ►Counties have strengthened institutional performance as demonstrated in the ACPA (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.60 40.60 55.00 Date 20-Jun-2018 06-Jun-2019 06-Dec-2019 31-Dec-2020 The average county score went up from 33% based on county self-assessment undertaken in FY 2015/16 to 42% in FY 2016/17 to 64% for FY 2017/18. This reflects that more counties are implementing better quality capacity building plans and there is improvement in financial accountability with the counties with Comments qualified opinions increasing from 22 in FY 2016/17 to 37 in FY 2017/2018. To be updated once the third and final ACPA is finalized in December 2019. PDO Indicator 2: MC-Number of counties which comply with the minimum performance conditions (DLI 8) IN00779637 ►MC-Number of counties which comply with the minimum performance conditions (DLI 8) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 13.00 13.00 35.00 Date 20-Jun-2018 06-Jun-2019 06-Dec-2019 31-Dec-2020 The number of counties meeting the minimum performance conditions (MPCs) increased from 13 counties to 22 counties. The FY 2017/18 targeted 20 counties to comply but only 13 counties did. The target (20) Comments was not achieved in the second assessment, while in the third assessment 22 counties qualified against the target of 25. To be updated once the third and final ACPA is finalized in December 2019 IN00779638 ►PDO Indicator 1: Counties have strengthened institutional performance as demonstrated in the ACPA - Score in the ACPA for institutional performance of participating counties (average across all counti (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.00 40.00 55.00 Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 To be updated once the next ACPA is finalized in December 2019. Comments IN00779639 ►PDO Indicator 2: MC-Number of counties which comply with the minimum performance conditions (DLI 8) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 12/20/2019 Page 8 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Value 0.00 13.00 13.00 35.00 Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 to be updated in the next ACPA Comments Intermediate Results Indicators by Results Areas Building county-wide institutional capacity for devolution IN00779641 ►IR Indicator 1.1: Number of months taken to produce a full set of audits of financial statements of counties (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 12.00 11.00 11.00 7.00 Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 to be updated after completion of the ongoing third and final ACPA Comments IN00779642 ►IR Indicator 1.2: ACPA and value for money audits completed on time (DLI 2) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 The ACPA was completed on time hence the DLI was met. Value for money audits under procurement, for Comments completion in March 2020. IN00779643 ►IR Indicator 1.3: Annual capacity building plans for county governments are completed (DLI 3) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification. Comments IN00779644 ►IR Indicator 1.3: Planned MoDP Capacity Building activities are implemented according to the annual implementation plan (DLI 3) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 18-Feb-2016 07-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification. Comments IN00779645 ►IR Indicator 1.4: Annual HRM capacity building activities for county governments are completed (DLI 4) (Yes/No, Custom) 12/20/2019 Page 9 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification. Comments IN00779646 ►IR Indicator 1.4: Planned DPSM capacity building activities are implemented according to annual implementation plan (DLI 4) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification Comments IN00779647 ►IR Indicator 1.5: Annual PFM capacity building activities for county governments are completed (DLI 5) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification Comments IN00779648 ►IR Indicator 1.5: Planned NT PFM capacity building activities are implemented according to annual implementation plan (DLI 5) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification Comments IN00779649 ►IR Indicator 1.6: Kenya School of Government implements annual planned activities to address county capacity gaps (DLI 6) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The capacity building plans for FY 18/19 were developed and under verification Comments IN00779650 ►IR Indicator 1.6: Planned KSG capacity building activities are implemented according to the annual implementation plan (DLI 6) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 12/20/2019 Page 10 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) The capacity building plans for FY 18/19 were developed and under verification Comments IN00779651 ►IR Indicator 1.7: Inter-Governmental Relations Strengthened (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 13.00 37.00 35.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Comments IN00779652 ►IR Indicator 2.1: Strengthened County PFM capacity. Average (for all counties) aggregate deviation between budget and outturn (average across all sectors) reduced by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 11.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The number of counties that improved on the credibility of the budget increased by 11%; from 35% in FY Comments 2016/17 to 46% in FY 2017/2018 IN00779653 ►IR Indicator 2.1: Strengthened county PFM capacity. Value of Audit queries as % of total expenditures reduced by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 33.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 External audit value of queries decreased from 50% in FY2016/17 to 17% FY 2017/18. Most of the counties exceede Comments IN00779654 ►IR Indicator 2.1: Strengthened county PFM capacity. Number of counties with 25 steps in the IFMIS procurement process adhered to by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 20.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Percentage of counties with 25 steps in the IFMIS procurement process adhered to increased by 20%; from 50% in FY 2016/2017 to 70% in FY 2017/2018. Counties were able to procure a minimum of 15 to 17 steps Comments and then diverting to auto-creation. IN00779655 ►IR Indicator 2.2: Improved Planning and M&E capacities. Number of CIDPs that adhere to guidelines increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 19.00 10.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Number of counties producing County Annual Progress Reports on time (Sept. 30) increased by 47%; from Comments 30 % in FY 2016/17 to 77% in FY 2017/2018. IN00779656 12/20/2019 Page 11 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) ►IR Indicator 2.2: Improved Planning and M&E capacities. Number of Counties producing County Annual Progress Reports on time (September 30) by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 47.00 7.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 County M&E Committees are in place and functioning for 33 counties which translates to 70%. Number of counties where the County M&E Committee (COMEC) meets regularly increased by 50%; from 10% in FY Comments 2016/17 to 60% in FY 2017/18 IN00779657 ►IR Indicator 2.2: Improved Planning and M&E Capacities. Number of counties where the county M&E Committee (COMEC) meets regularly increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 50.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 County M&E Committees are in place and functioning for 33 counties which translates to 70%. Number of counties w Comments Committee (COMEC) meets regularly increased by 50%; from 10% in FY 2016/17 to 60% in FY 2017/18 IN00779658 ►IR Indicator 2.3: Improved HR and performance management capacity. Number of counties with staff performance appraisal process operationalized increased by: (Amount(USD), Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 27.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Number of counties with performance contracts for level 1 (and or 2) increased by 27%; from 30% FY Comments 2016/17 to 57% in FY 2017/18. IN00779659 ►IR Indicator 2.3: Improved HR and performance management capacity. Number of counties with performance contracts for level 1 (and or 2) increased by: (Amount(USD), Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 27.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Number of counties with performance contracts for level 1 (and or 2) increased by 27%; from 30% FY Comments 2016/17 to 57% in FY 2017/18. IN00779660 ►IR Indicator 2.4: Strengthened citizen education and public participation at the county level. Number of counties with established and functional civic education units increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 20.00 5.00 20.00 5.00 Date 06-Dec-2019 06-Jun-2019 06-Dec-2019 31-Dec-2020 Number of counties with established and functional civic education units increased by 20%; from 63% in Comments FY2016/17 to 83% 2017/18 IN00779661 12/20/2019 Page 12 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) ►IR Indicator 2.4: Strenghthened citizen education and public participation at the county level. Number of counties with established and functional civic education units increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 20.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Comments IN00779662 ►IR Indicator 2.4: Strenghthened citizen education and public participaton at the county level. Number of counties with evidence of citizen input in plans and budgets increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 5.00 20.00 5.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Comments IN00779663 ►IR Indicator 2.4: Strengthened citizen education and public participation at the county level. Number of counties with the following documents published online: CIDP, ADP, Annual Budget, Fiscal Strat (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 20.00 4.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 The counties improved in holding participatory planning and budget forums, with the number of counties with evidence of citizen input in plans and budget increasing by 10% from 20% in FY2016/17 to 30% FY Comments 2018/19. IN00779664 ►IR Indicator 2.5: Improved investement implementation and value-for money. Number of counties that prepare Annual Environmental and Social Audits/reports increased by: (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 6.00 34.00 6.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 Number of counties that prepare Annual Environmental and Social Audits/reports increased by 34% from 26% in FY 2016/17 to 60% in FY 2017/18. The counties have established Environmental Units and recruited Comments the core staff. Counties are increasingly collaborating with NEMA in Environmental Impact Assessment, with 72% (34 counties) undertaking EIAs IN00779665 ►IR Indicator 2.5: Improved investment implementation and value-for-money. Number of counties projects with a satisfactory value-for-money levle increased by (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 7.00 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 31-Dec-2020 With several counties having completed investments, the value for money (VFM) exercise slated for FY 2020 should be discussed and ToRs and timelines agreed with IAD NT, MODA and the WB. In the Comments meantime, MODA Internal auditors are expected to conduct a fiduciary review before December 2019. 12/20/2019 Page 13 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Capacity and Performance Based Grants - County institutional performance IN00779640 ►Capacity and Performance Based Grants - County institutional performance (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 40.60 40.60 60.00 Date 31-Mar-2016 06-Jun-2019 06-Jun-2019 31-Dec-2020 To be completed once the performance assessment is completed. Comments Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 DLI 5: National Treasury implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 10.00, 20%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- to be updated once the assessment report is finalized Comments ►DLI 2 DLI 4: MoPSYGA implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 2.50, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- to be updated once the assessment report is finalized Comments ►DLI 3 DLI 1: Office of the Auditor General submits audit reports on time and in compliance with ISSAI for all counties that have submitted financial statements in compliance with the PFMA and prevailing acc (Output, 5.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 not on time not on time 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- to be updated once the assessment report is finalized Comments ►DLI 4 DLI 2: Introduction and timely implementation of Annual Capacity & Performance Assessments by MoDP (Output, 8.10, 0%) 12/20/2019 Page 14 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 completed but delayed completed but delayed 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- Comments ►DLI 5 DLI 3: MoDP implements annual planned activities to strengthen countrywide frameworks and systems and to address county capacity gaps (Output, 7.50, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- However, there are delays in finalization of the capacity building plans. In addition, the process for monitoring Comments the results achieved against the capacity building plans is weak. ►DLI 6 DLI 6: Kenya School of Government implements annual planned activities to address county capacity gaps (Output, 5.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Jun-2019 -- KSG has implemented activities in its capacity building plan. However, the major challenge lies with lack of Comments resources from KDSP to implement their activities. ►DLI 7 DLI 7: Counties have undergone annual capacity & performance assessment and met access conditions. (Output, 33.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Jun-2019 -- to be updated once the next assessment report. Comments ►DLI 8 DLI 8: Counties have undergone annual capacity and performance assessment and have met minimum access conditions and minimum performance conditions for grant funding and implemented projects according (Output, 127.00, 0%) Baseline Actual (Previous) Actual (Current) fiscal year Value 0.00 done done 2018-19 Date 18-Feb-2016 06-Jun-2019 06-Dec-2019 -- to be updated once the next assessment report is finalized. Comments 12/20/2019 Page 15 of 16 The World Bank Implementation Status & Results Report Kenya Devolution Support Project (P149129) 12/20/2019 Page 16 of 16