The World Bank Report No: ISR7494 Implementation Status & Results Nigeria Strengthening the Capacity of the Common Financial Management Platform (P111697) Public Disclosure Copy Operation Name: Strengthening the Capacity of the Common Financial Project Stage: Implementation Seq.No: 2 Status: ARCHIVED Archive Date: 27-Apr-2013 Management Platform (P111697) Country: Nigeria Approval FY: 2009 Product Line: Institutional Development Fund Region: AFRICA Lending Instrument: Implementing Agency(ies): Federal Ministry of Finance Key Dates Board Approval Date 19-Feb-2009 Original Closing Date 25-Feb-2013 Planned Mid Term Review Date Last Archived ISR Date 21-Jun-2011 Effectiveness Date 25-Feb-2010 Revised Closing Date 25-Feb-2013 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from IDF Proposal) The objective of the grant is to strengthen the capacity of the Office of the Accountant General of the Federation (OAGF) and the Offices of the Accountant and Auditor General (OAGS & OAuGS) in the 36 States and Federal Capital Territory (FCT) as well as promote accountability and greater use of country systems for donor assisted operations. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost 1.Mainstreaming the system in the PFMUs to the OAGS 0.00 3. Audit 0.00 2. Enhancing Capacity of Office of Auditor Generals 0.00 Public Disclosure Copy Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Unsatisfactory Overall Risk Rating Implementation Status Overview The objective of the grant is to strengthen the capacity of the Office of the Accountant General of the Federation (OAGF) and the Offices of the Accountant and Auditor General (OAGS & OAuGS) in the 36 States and Federal Capital Territory (FCT) as well as promote accountability and greater use of country systems for donor assisted operations. In order to achieve this objective, the Grant seeks to carry out the following activities: Page 1 of 4 The World Bank Report No: ISR7494 i) Mainstreaming the systems used for the common financial management platform in the PFMUs to the OAGS and ii) Enhancing Capacity of Office of Auditor General to audit the Joint Financial Management Platform During the life of the Grant, the use of the project funds were stalled because of the change in project coordinator and the differences between implementing unit in the Federal Public Disclosure Copy Ministry of Finance and the beneficiary unit, Federal Project Financial Management Division in the Office of the Accountant-General of the Federation (OAGF) resulted in inactivity of the project. The FPFMD was set up in OAGF, to replicate the Project Financial Management Unit (PFMU) in the States at the Federal Level, but unfortunately, the IDF Grant was made to the Federal Ministry of Finance since it was the Unit that midwifed the creation of PFMU at the state level. The implementation arrangement also placed responsibility for the project with the Federal Ministry of Finance. Several attempts to get things moving have not worked. The last opportunity was created ten months to the closure of the Grant when the Bank team was able to get the grant work plan and procurement plan concluded, it was immediately approved for fast track implementation despite all efforts made, the nothing moved. Despite the fact that the grant was not disbursed for project activities, the Bank team worked with the Accountant -General of the Federation to get Federal PFMU established in the Office of the Accountant-General of the Federation (OAGF) back with pronouncement of the Minister of Finance and endorsement of the Head of Service of the Federation. With the creation of the unit, adequate accounting audit staff were deployed and trained with funds from OAGF. The FPFMD is now firmly established and responsible for the financial management of all federal implementing units. In addition, we have been working (and will continue to work) with OAGF to use government IFMIS for processing of federal projects' transactions and thus bring the accounts of the federal projects under government budget and budgetary controls. Thus, first part of the grant objective was achieved even though the grant did not disburse. Locations No Location data has been entered Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target Installation and use of accounting software for Text Value The Government IFMIS Federal PFMU for processing donor assisted installed in the OAGF will be projects and other government transactions used in processing federal projects transactions by the FPFMD. The Bank team is currently working with the Public Disclosure Copy FPFMD team to achieve this. Date Comments Number of users of the computerized Text Value More than 50 project accounting system out of the 37 OAGS and the accountants and internal OAGF auditors are bieng trained on continous basis to use GIFMIS. Page 2 of 4 The World Bank Report No: ISR7494 Date Comments External audit unit in the States carry out audit Text Value This activity was not done. Public Disclosure Copy of the financial statements of the PFMU and Date donor assisted projects in their State Comments Data on Financial Performance (as of 25-May-2011) Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P111697 TF-94407 Closed 02-Feb-2010 25-Feb-2010 25-Feb-2010 25-Feb-2013 25-Feb-2013 Disbursements Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P111697 TF-94407 Closed USD 0.48 0.48 0.00 0.10 0.38 21.00 Disbursement Graph Public Disclosure Copy Key Decisions Regarding Implementation In future, implementation responsibility should be placed with MDA that has the beneficiary unit so as to forestall similar reoccurrence. Page 3 of 4 The World Bank Report No: ISR7494 Restructuring History There has been no restructuring to date. Public Disclosure Copy Related Projects There are no related projects. Public Disclosure Copy Page 4 of 4