The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Mauritania Public Sector Governance Project (P146804) AFRICA | Mauritania | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2016 | Seq No: 7 | ARCHIVED on 18-Dec-2019 | ISR39700 | Implementing Agencies: Ministry of Economy and Finance, Ministry of Economy and Finance Key Dates Key Project Dates Bank Approval Date: 28-Mar-2016 Effectiveness Date: 24-Jun-2016 Planned Mid Term Review Date: 04-Jun-2018 Actual Mid-Term Review Date: 03-Nov-2017 Original Closing Date: 15-Feb-2020 Revised Closing Date: 31-Dec-2022 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The Project Development Objective (PDO) is to improve monitoring and transparency of selected government entities and the administration of property and mining taxation. Has the Project Development Objective been changed since Board Approval of the Project Objective? Yes Board Approved Revised Project Development Objective (If project is formally restructured) The revised Project Development Objective (PDO) is to enhance transparency and improve the mobilization, allocation and management of public resources Components Table Name Enhancing Transparency and Efficiency in Public Resource Management:(Cost $10700000.00 M) Strengthening the administration of land registration and mining taxation:(Cost $9500000.00 M) Project Management:(Cost $3550000.00 M) Strengthening national statistical capacity, medium-term programming and annual budget processes:(Cost $3250000.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions 12/18/2019 Page 1 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) The project is still on target towards achievement of its Project Development Objective (PDO) and related outcomes and the pace of implementation remains moderately satisfactory. From the effectiveness, the project has disbursed .36%. However with the continuing implementation of the activities and the execution of a major contract currently underway, cumulated disbursement rate by FY20 is expected to be 64 percent. The last supervision conducted in November 4-14, 2019 and the main finding are the following: The implementation progress is rated Moderately Satisfactory and issues that need attention are as follows: Improving Transparency and Control in Public Resource Management:  • As part of the implementation of a the public accounting module (GFMIS), the tender offers received on November 7, 2019 are now under evaluation.  • For the Budget Preparation and Execution Modules, the Ministry of Finance has decided for an in-house development project within the Directorate-General of the Budget to redesign and update of its applications, the Rachad and Tahdir.  The implementation activities of public enterprises are satisfactory. The performance report on parastatal for years 2015 to 2017 have been validated and published and the report for 2018 is under preparation. Also a parastatal sector strategy set up is in advance phase of the selection process. The revision of legal texts and the set up of a computerized data bank should start by year end. Activities supporting the Order of Chartered Accountants have made significant progress. The training contract on capacity building training for control institutions of public enterprises is under implementation and would ensure a stronger impact with ongoing training on site. The Manual of Procedures of the IGE will be amended to take into account the audit of enterprises and other related activities. The Court of Accounts is in the process of publishing the 2018 regulations law and has also recruited six financial magistrates for the Chamber of Public Enterprises to strengthen its operational team.  Performance contract of the public transport company (STP) are progressing well and the contract is in the final approval phase. As for the professional training institutions, the contract are in process of elaboration and the consultant should produce his report by the end of the year. In vu of this experience, the project is considering extending this activity to other public institutions or to evaluate existing performance contract.  Activities to improve the procurement system are all progressing well though capacity is still a concern  A revue of the land sector has technically been validated in May 2019 and political validation is underway to implementation the recommendations. A mission to present this revue is planned in January 2020 which will also include other development partners. The contract to hire a consultant for a land pilot is in the final phase and should be finalized by January 2020. The geological database system is accessible to the public on-site and on-line.  Regarding mining taxation, the contract which has long been delayed just got launched. The fiscal census of Nouakchott has been completed and the report validated. The results are being used for a optimal exploitation. Project Management:  the Project Management Unit continues to implement the procurement strategy satisfactorily. Strengthening national statistical capacity: Component is progress very well. •  Successful establishment of a study program and a statistical program at the Polytechnic School of Nouakchott.  Agreement signed with School of Statistics of Rabat to train 40 people from the national statistics system. the first batch of 15 students are scheduled to leave in December 2019.  The questionnaire for the household survey has been prepared with the support of an international consultant and supervisors are currently being trained on the ground. A pilot to align the survey with international standard is scheduled in the second trimester of 2020. An agreement with ONS and the Ministry of Education has been reached to review the methodology in order to reduce the gap between sources of data for education. For the medium-term programming and annual budget processes, capacity building aspect is progressing well.  However none of the two medium term expenditure framework has started. This was mostly due to the split in the Ministry of Economy and Finance into two Ministries. However a joint meeting to assign key activities to two directorates in each of the Ministries is expected to improve the implementation of this subcomponent. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Substantial Macroeconomic Moderate Moderate Moderate 12/18/2019 Page 2 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Moderate Substantial Substantial Institutional Capacity for Implementation and Sustainability High Substantial Substantial Fiduciary Substantial Moderate Moderate Environment and Social Low Low Low Stakeholders Moderate Substantial Substantial Other -- Moderate Moderate Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes The PDO is to enhance transparency & improve the mobilization, allocat.& managmt of public Resources IN00777789 ►Improved public access to fiscal information (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 3.00 3.00 3.00 6.00 Date 31-Dec-2014 22-Feb-2019 15-Nov-2019 31-Dec-2022 Waiting for the results of the upcoming PEFA. Comments: IN00777790 ►Transmission of the budget execution bill (Projet de loi de reglement) for the preceding year to the Court of Accounts within the mandated timeframe (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The Government has The Government has been able for the first been able for the first time since year 1980 time since year 1980 to to adopt the budget adopt the budget execution bill (Projet execution bill (Projet de de loi de reglement) of loi de reglement) of 2017 2017 in December in December 2018. This 2018. This means that means that Government Government has On or before 31 Value After 31 December N+1 has transmitted the transmitted the project December project of the budget of the budget execution bill on time to execution bill on time the Court of Accounts to the Court of within the mandated Accounts within the timeframe. This mandated timeframe. achievement need to be This achievement follow up carefully to need to be follow up ensure sustainability. carefully to ensure sustainability. Date 30-Jun-2016 22-Feb-2019 15-Nov-2019 31-Dec-2022 12/18/2019 Page 3 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) The court of account has published on its website all budget execution bills from 2009 to 2017for the first time. And the Government has transmitted on time the execution bill for 2018 which is under evaluation. It Comments: is expected to be published soon. IN00777826 ►Public disclosure of annual consolidated reports on the financial performance and fiscal risks of public corporations (entreprises publics et etablissements publics) issued by the DTF (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 3.00 6.00 Date 30-Nov-2015 22-Feb-2019 15-Nov-2019 31-Dec-2022 The DTF has completed the report for years 20115, 2016 and 2017 and published. The report of 2018 is Comments: being finalized and should be published soon. IN00777827 ►Alignment between Medium-Term Expenditure Framework estimates and Annual Budget estimates in two selected sectors (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 5% difference between Value No alignment No alignment No alignment previsions Date 20-Apr-2018 22-Feb-2019 15-Nov-2019 31-Dec-2022 The exercise has not yet started. Comments: IN00777828 ►Urban land parcels with use or ownership rights recorded in a land information system (gender disaggregated) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 35,000.00 35,000.00 35,000.00 75,000.00 Date 20-Apr-2018 22-Feb-2019 15-Nov-2019 31-Dec-2022 The contract of the land pilot is being signed and is expected to be implemented early 2020. Comments: IN00777829 ►Mine companies subjected to tax audits (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 61.00 61.00 61.00 71.00 Date 30-Mar-2018 22-Feb-2019 15-Nov-2019 31-Dec-2022 Intermediate Results Indicators by Components Improving Transparency and Control in Public Resource Management IN00777830 ►Core Budget and Treasury Accounting Management Information Systems upgraded, integrated and interfaced with other principal financial management information systems (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes 12/18/2019 Page 4 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Date 30-Jun-2016 22-Feb-2019 15-Nov-2019 31-Dec-2021 The process is underway, the master plan has been elaborated and the bidding process for the acquisition Comments: of the solution has started and well advanced. IN00777834 ►Share of Procurement Committee Leads (Personnes Responsables des Marches publics - PRMPs) certified through procurement certification scheme (Percentage) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 40.00 Date 30-Nov-2015 22-Feb-2019 15-Nov-2019 30-Dec-2022 IN00777836 ►Performance agreements elaborated, signed between the State and SOEs and monitored. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 2.00 Date 30-Nov-2015 22-Feb-2019 15-Nov-2019 30-Dec-2022 The two contracts (STP and INAP) are in the final phase of the adoption by the Government. Comments: Strengthening the Administration of Property Registration and Taxation and Mining Taxation IN00777831 ►Tax census in 3 largest cities (properties and businesses) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Nouakchott tax census has been completed in Nouakchott tax census December 2018 and has been completed in the result is being December 2018 and the Value None implemented for Rosso result is being taxation of year 2019. implemented for taxation For Nouadhibou and of year 2019. Rosso the mission is underway. Date 30-Nov-2015 22-Feb-2019 15-Nov-2019 31-Dec-2020 Nouakchott is completed and result is now under exploitation. For Nouadhibou and Rosso the contract Comments: has been signed and is being implemented. IN00777835 ►Mining sector tax audits are conducted in accordance with a risk-based annual action plan (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 0.80 Date 30-Mar-2018 22-Feb-2019 15-Nov-2019 30-Jun-2022 The data calculation is to be provided at the end of the year by the DGI. Comments: IN00777837 12/18/2019 Page 5 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) ►Geological database system accessible to the public on-site and on-line (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Registry and geo-data Value No No Oui are on-line Date 30-Nov-2015 22-Feb-2019 15-Nov-2019 30-Jun-2020 Since November the Geological database system has been delivered and it accessible to the public online. Comments: Project Management IN00777833 ►User satisfaction on availability of publicly accessible budget information (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 25.00 25.00 50.00 Date 30-Apr-2018 22-Feb-2019 15-Nov-2019 30-Jun-2022 The survey is scheduled for year 2020 Comments: Strengthening national statistical capacity, medium-term programming and annual budget processes IN00777832 ►Qualified statisticians employed by the National Statistics System (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 15.00 15.00 15.00 25.00 Date 20-Apr-2018 22-Feb-2019 04-Nov-2019 30-Jun-2022 A statistical program at the Polytechnic School has been open and 45 new statisticians are being trained. Comments: The Government is planning to hire 40 new statisticians for the NSS. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P146804 IDA-D1030 Effective USD 10.30 10.30 0.00 8.00 2.43 77% P146804 IDA-D3450 Effective USD 14.50 14.50 0.00 0.63 13.24 4.5% Key Dates (by loan) 12/18/2019 Page 6 of 7 The World Bank Implementation Status & Results Report Mauritania Public Sector Governance Project (P146804) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P146804 IDA-D1030 Effective 28-Mar-2016 13-Apr-2016 24-Jun-2016 15-Feb-2020 15-Feb-2020 P146804 IDA-D3450 Effective 12-Jul-2018 16-Aug-2018 23-Oct-2018 31-Dec-2022 31-Dec-2022 Cumulative Disbursements Restructuring History There has been no restructuring to date. Related Project(s) P165501-Mauritania Public Sector Governance Project Additional Financing 12/18/2019 Page 7 of 7