The World Bank Report No: ISR8033 Implementation Status & Results Gambia, The The Gambia Integrated Financial Management Information System Project (P117275) Public Disclosure Copy Operation Name: The Gambia Integrated Financial Management Information Project Stage: Implementation Seq.No: 6 Status: ARCHIVED Archive Date: 23-Mar-2013 System Project (P117275) Country: Gambia, The Approval FY: 2010 Product Line: IBRD/IDA Region: AFRICA Lending Instrument: Technical Assistance Loan Implementing Agency(ies): Key Dates Board Approval Date 01-Jun-2010 Original Closing Date 31-Dec-2012 Planned Mid Term Review Date 10-Sep-2012 Last Archived ISR Date 02-Jul-2012 Effectiveness Date 10-Aug-2010 Revised Closing Date 31-Dec-2013 Actual Mid Term Review Date 15-Oct-2012 Project Development Objectives Project Development Objective (from Project Appraisal Document) To increase the recipient's capacity in public resource management. Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) Component Name Component Cost Component 1-IFMIS Rollout, Interfaces and System Training 4.54 Component 2-New IFMIS Applications 0.02 Component 3-Communications and Change Management Strategy 0.04 Component 4-IT and Accounting Capacity Building 0.41 Project Management support 0.39 Public Disclosure Copy Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Moderate Implementation Status Overview The Gambia Integrated Financial Management Information System (IFMIS) Project (P117275) of 3.5 million SDR, equivalent at that time to US$ 5.25 million, was approved by the Board on June 1, 2010 and became effective on August 31, 2010. The objective of the Project is “to increase the recipient’s capacity in public resource management� through the Page 1 of 5 The World Bank Report No: ISR8033 introduction of an IFMIS system. The Project comprises of the following components: Public Disclosure Copy Component 1: IFMIS Rollout, Interfaces and System training (US$ 4.54 million) Component 2: New IFMIS Applications (US$ 0.02 million) Component 3: Communications and Change Management Strategy (US$ 0.04 million) Component 4: IT and Accounting Capacity Building (US$ 0.41 million) Component 5: Project Management Support (US$ 0.39 million) As of February 20, 2013, the Project disbursement rate stands at 88%. As part of a restructuring, the original closing date of the Project of December 31, 2012 was extended to December 31, 2013. Given the satisfactory progress of the Project, the Government has requested an Additional Financing of US$ 6 million for the Project which is currently under preparation as part of the new Joint Partnership Strategy (JPS) with the African Development Bank (AfDB). The Government of the Gambia has been pursuing public financial management reform since 2004. As part of implementation reform, the IFMIS project was designed to respond to critical needs to improve fiscal management, such as budget formulation, execution and reporting, cash management, revenue management, expenditure control, human resource management etc. In this regard, the Project has already realized several tangible achievements to date, such as (i) improved timeliness of financial reporting; (ii) an enhanced management of ministerial resources; (iii) a strengthened sectoral allocation, planning and analysis; (iv) greater effectiveness in Government expenditure programs by identifying cost-drivers in program activities; (v) real-time information on budget shortfalls and the timing of needed public domestic borrowing thanks to the IFMIS system interfaced with the Central Bank; (vi) backlog in the reconciliation of public accounts cleared, and (vii) validated Human Resources (HR) and payroll records for all civil servants. A sixth supervision mission was carried out from October 9 to 16, 2012. The team noted satisfactory progress in the implementation of remaining Project activities. The IFMIS is operational in all line ministries to support daily operations since mid 2011. IFMIS skills transfer and other change management and training activities also continue as planned. The recently approved extension of the Project is expected to improve the IFMIS technology platform and capabilities for the expansion of system scope and completion of skills transfer activities. The procurement plan and use of Project funds were reviewed in detail to clarify the current status of all contracts and unused funds. The team noted that the IFMIS is used to record and report all Project related expenses through the General Ledger (GL) module. A full listing of all project related spending was obtained from the IFMIS GL and these were mapped to relevant activities and categories. The procurement plan (PP) was updated and possible improvements in recording all Project spending through IFMIS GL were identified and shared with the PCU. The timely and cost-effective implementation of the originally planned activities over the last 2 years saved nearly 20% of total funds or US$ 1.19 million. This allowed the financing of additional activities under the current Project envelope, in particular to support achievement of three remaining triggers of a related Development Policy Operation, the Second Public Disclosure Copy Economic Governance Reform Grant Program (P132889). Specifically, these include (i) the upgrade of IFMIS to a newly available web-based version; (ii) the integration of donor- financed projects into IFMIS; and (iii) a link between IFMIS and the debt management system. In order to implement these additional activities, the first and last restructuring and extension of the Project from December 31 2012 to December 31 2013 were requested and approved in December 2012. The Government has requested an Additional Financing of 5 million USD as part of the new Joint Partnership Strategy (JPS) with the African Development Bank (AfDB) which is currently under preparation. Locations Page 2 of 5 The World Bank Report No: ISR8033 Country First Administrative Division Location Planned Actual Gambia City of Banjul City of Banjul ✔ Public Disclosure Copy Gambia City of Banjul City of Banjul ✔ Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target The Budget execution rate is kept above 90% Percentage Value 90.00 97.00 100.00 Date 31-Dec-2009 28-Feb-2013 31-Dec-2013 Comments Budget execution rate Budget execution rate Budget execution rate The number of months of accumulated arrears Number Value 12.00 2.00 in payments to government suppliers s reduced Date 31-Dec-2009 31-Dec-2013 Comments Number of months in To be confirmed by PIU accumulated arrears in payments to government suppliers Timely periodic publication of budget reports Number Value 0.00 12.00 12.00 Date 31-Dec-2009 28-Feb-2013 31-Dec-2013 Comments Number of budget report publication per year Intermediate Results Indicators Indicator Name Core Unit of Measure Baseline Current End Target IFMIS infrastructure available at the Number Value 6.00 46.00 46.00 government sites Date 01-Jun-2010 28-Feb-2013 31-Dec-2013 Comments Number of central Public Disclosure Copy government sites where the IFMIS infrastructure is available IFMIS Financial Modules migrated from Epicor Number Value 0.00 0.00 46.00 version 7.3.5 to Epicor 9.0.5 Date 30-Nov-2012 31-Dec-2013 Comments Number of government sites with IFMIS operating in Epicor 9.0.5 Page 3 of 5 The World Bank Report No: ISR8033 IFMIS infrastructure available at the donor- Number Value 0.00 2.00 4.00 funded projects Date 30-Nov-2012 28-Feb-2013 31-Dec-2013 Comments Number of donor-funded Public Disclosure Copy projects with IFMIS in operation Delays in debt payment reduced after debt Days Value 7.00 7.00 2.00 management system interfaced with IFMIS Date 30-Nov-2012 28-Feb-2013 31-Dec-2013 Comments Backlog in the reconciliation of public accounts Months Value 12.00 0.00 0.00 reduced Date 30-Jun-2012 28-Feb-2013 31-Dec-2013 Comments Payroll and HR records in IFMIS validated Number Value 0.00 13240.00 27000.00 Date 01-Jun-2010 28-Feb-2013 31-Dec-2013 Comments Target for 2012 was 25,000. Target needs to be However, the security forces modifiedby excluding the were excluded because of security forces. confidentiality. Public servants well informed about the Number Value 25.00 603.00 620.00 capabilities of IFMIS Date 01-Jun-2010 28-Feb-2013 31-Dec-2013 Comments Government's reliance on external consultants Number Value 5.00 74.00 95.00 to operate the IFMIS reduced Date 01-Jun-2010 28-Feb-2013 31-Dec-2013 Comments Number of Government staff trained in professional IT and accounting courses Number of direct female beneficiaries Number Value 5.00 30.00 31.00 increased Date 01-Jun-2010 28-Feb-2013 31-Dec-2013 Comments Public Disclosure Copy Data on Financial Performance (as of 11-Jan-2013) Financial Agreement(s) Key Dates Project Ln/Cr/Tf Status Approval Date Signing Date Effectiveness Date Original Closing Date Revised Closing Date P117275 IDA-H5800 Effective 01-Jun-2010 08-Jul-2010 10-Aug-2010 31-Dec-2012 31-Dec-2013 Disbursements (in Millions) Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed Page 4 of 5 The World Bank Report No: ISR8033 P117275 IDA-H5800 Effective XDR 3.50 3.50 0.00 3.07 0.43 88.00 Disbursement Graph Public Disclosure Copy Key Decisions Regarding Implementation A restructuring of the Project was requested and approved in December 2012. The restructuring included (i) the extension of the Project closing date by one year to December 31, 2013, (ii) a reallocation of funds between components, and (iii) related adjustments to the results framework. The extended Project period will allow to implement additional Project activities, which have become possible as a result of Project savings. Restructuring History Level two Approved on 11-Dec-2012 Related Projects Public Disclosure Copy P132881-GM-Integrated Financial Management and Information System Project-Additional Financing Page 5 of 5