Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) ML- Governance and Budget Decentralization Technical Assistance Project (P112821) AFRICA | Mali | Governance Global Practice | IBRD/IDA | Technical Assistance Loan | FY 2011 | Seq No: 9 | ARCHIVED on 20-Jun-2017 | ISR26547 | Implementing Agencies: Ministere de l'Economie et des Finances, Ministere de l'Economie et des Finances Key Dates Key Project Dates Bank Approval Date:28-Apr-2011 Effectiveness Date:08-Aug-2011 Planned Mid Term Review Date:01-Jun-2014 Actual Mid-Term Review Date:07-Oct-2014 Original Closing Date:15-Dec-2014 Revised Closing Date:30-Jun-2017 Project Development Objectives Project Development Objective (from Project Appraisal Document) The development objective of the Governance and Budget Decentralization TA Project (TA) is to strengthen capacity for public financial management at decentralized level for improved budgetary decision-making and enhanced transparency and oversight. Has the Project Development Objective been changed since Board Approval of the Project Objective? No PHRPDODEL Components Name Strengthening capacity for PFM at decentralized level:(Cost $6.70 M) Component 2- Piloting new public financial management tools in the education (MEALN) and health (MS) sectors:(Cost $1.92 M) External Oversight and Community Participation:(Cost $2.03 M) Project Implementation and Coordination Unit (US $ 1.2 million):(Cost $1.35 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO  Moderately Satisfactory  Satisfactory Overall Implementation Progress (IP)  Satisfactory  Moderately Satisfactory Overall Risk Rating  Substantial  Substantial 6/20/2017 Page 1 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) Implementation Status and Key Decisions Project Background:The $12-million Governance and Budget Decentralization Technical Assistance Project aims to strengthen governance and public financial management (PFM) in the Malian context of decentralization. Decentralization was adopted by Malian authorities as a fundamental basis for the development of the country and a necessary step to improve basic social service delivery. Since 1999, considerable progress was made in the adoption of legal instruments, but challenges remain, notably: (i) competences transferred to local authorities (“collectivités territoriales”, CT) have not been accompanied by the necessary resources; (ii) resource mobilization capacity of CTs is currently weak, rendering them dependent on transfers either from the central government or from unpredictable donor resources; (iii) excessive concentration, at the central level, of human resources and decisions for implementation of public expenditure; and (iv) inadequate involvement of the civil society.The Project was developed to help address these issues and consists of four components:Component 1: Strengthening capacity for PFM at decentralized level (US $7.1 million)Component 2: Piloting new PFM tools in the basic education and health sectors (US $2.0 million)Component 3: External oversight and community participation (US$ 1.7 million)Component 4: Project implementation and coordination(US $1.2 million).The Project's primary target are civil servants at central, regional and local level, elected officials and representatives of the civil society reforms in selected municipalities from 4 regions (Kayes, Koulikoro, Segou, Sikasso) and in the education and health sectors.Implementation Arrangements:The activities to be financed by the operation were selected from the Second Action Plan for the Strengthening and Modernization of Public Financial Management (Plan d'Action Gouvernemental d'Amélioration et de Modernisation de la Gestion des Finances Publiques –PAGAM). The Project has not set up any independent or stand-alone implementation unit. It is embedded in the PAGAM's steering committee, chaired by the Secretary General of the Ministry of Economy and Finance (MEF). The MEF is responsible for the technical coordination and fiduciary aspects of the Project. As of May 9, 2014, the Minister of Finance has signed a decision adjusting the coordination arrangements of the project within the limits of the provisions of the financing agreement . The decision creates a coordination unit within the Cabinet of the Ministry of Economy and Finance with the responsibility of coordinating the implementation of the project. It is expected that this will improve the management of the project, ensure a timely implementation of activities and improve project performance. A project restructuring was approved in June 2014 and the project execution deadline was consequently extended till end-June 2016. In May 2016, a second restructuring further extended the project closing date to end-June 2017.Project Progress to Date:Project implementation has significantly improved but has remained slower than expected due to slow implementation of procurement activities.The disbursement rate, nevertheless, improved significantly and several key activities were implemented. As a result of the activities, progress has been observed in the achievement of results targets. All the Project Development Objective Indicators have been achieved as well as a significant number of Intermediary Results Indicators. Overall, the performance of the project is rated moderately satisfactory. 6/20/2017 Page 2 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) 6/20/2017 Page 3 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance  --  High  High Macroeconomic  --  Moderate  Moderate Sector Strategies and Policies  --  Moderate  Moderate Technical Design of Project or Program  --  Low  Low Institutional Capacity for Implementation and Sustainability  --  Substantial  Substantial Fiduciary  --  Moderate  Moderate Environment and Social  --  Low  Low Stakeholders  --  Substantial  Substantial Other  --  High  High Overall  --  Substantial  Substantial Results Project Development Objective Indicators PHINDPDOTBL  Time required for the treatment of procurement files (Days, Custom) Baseline Actual (Previous) Actual (Current) End Target 6/20/2017 Page 4 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) Value 98.00 73.00 70.00 73.00 Date 31-Dec-2010 31-Mar-2016 31-May-2017 30-Jun-2017 PHINDPDOTBL  Number of management accounts from CTs reviewed and judged by the SCCS as compared to their annual work program (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 111.00 87.00 85.00 Date 30-Jun-2011 31-Mar-2016 31-Dec-2016 31-Dec-2016 PHINDPDOTBL  Time necessary to consolidate data at central level on fiscal revenues at the CT level (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 18.00 18.00 3.00 3.00 Date 30-Jun-2014 31-Mar-2016 31-Mar-2016 30-Jun-2017 PHINDPDOTBL  Quarterly report of resources transferred to the education sector to pilot CTs based on the M&E of expenditure software and of pilot CTs having done reporting on the use of their resources. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4.00 4.00 2.00 Date 31-Dec-2011 31-Mar-2016 31-Dec-2016 30-Jun-2017 PHINDPDOTBL  Citizen?s control report produced by the Surveillance committees (Comités de veille) and the CNSC to improve public service quality (Number, Custom) 6/20/2017 Page 5 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 2.00 6.00 5.00 Date 31-Dec-2010 31-Mar-2016 31-Dec-2016 31-Dec-2016 Overall Comments As of end-March 2017, all the PDO level indicators have been achieved. Intermediate Results Indicators PHINDIRITBL  Number of treasury representations, fiscal centers and financial controlers at CT level equipped with IT and solar kit (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 30.00 69.00 67.00 Date 30-Apr-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Specialized offices of CUH/CRH equipped with estate management software and number of treasury offices (local) equipped with Colloc (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 8.00 64.00 70.00 Date 30-Jun-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Number of CTs have undertaken a public restitution of the management account and of the implementation of the PDSEC (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 9.00 30.00 50.00 Date 30-Jun-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 6/20/2017 Page 6 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) PHINDIRITBL  Number of CTs equipped with IT, software and solar kit (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 10.00 30.00 10.00 Date 30-Jun-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Report on allocation criteria of ressource transfers to CTs in the education sector (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N N Y Date 30-Jun-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  DFM and DRM interconnected with DGMP-DSP (cumulative value) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 31.00 40.00 48.00 Date 31-Dec-2010 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Buyer?s guide is posted in the MEF website (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N Y Y Date 31-Dec-2010 31-Mar-2016 31-Mar-2017 30-Jun-2017 6/20/2017 Page 7 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) PHINDIRITBL  PETS and beneficiary survey undertaken (health and education sectors) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N Y Y Date 31-Dec-2010 31-Mar-2016 31-Mar-2017 31-Dec-2016 PHINDIRITBL  Guide on fiscal administration is available (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N N Y Date 31-Dec-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Persons trained with the support from the PAT (cumulative value) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 4,244.00 5,280.00 6,000.00 Date 31-Dec-2010 31-Mar-2016 31-Mar-2017 30-Jun-2017 PHINDIRITBL  Women trained (cumulative value) (Number, Custom Breakdown) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 348.00 796.00 800.00 Date 31-Dec-2010 31-Mar-2016 31-Mar-2017 30-Jun-2017 6/20/2017 Page 8 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) PHINDIRITBL  Annual Report of the SCCS published (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 1.00 Date 31-Dec-2011 31-Mar-2016 31-Dec-2016 31-Dec-2016 PHINDIRITBL  Targeted audit reports prepared by the Audit section of the Supreme court (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 11.00 11.00 Date 31-Dec-2011 31-Mar-2016 31-Mar-2016 23-Jun-2017 PHINDIRITBL  Citizen?s budget prepared and published (cumulative value) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 9.00 50.00 50.00 Date 31-Jan-2011 31-Mar-2016 31-Mar-2017 30-Jun-2017 Overall Comments Results as measured by intermediary results indicators are mixed: 50 percent of the intermediary results indicators have achieved results above or on target. 35 percent of the intermediary results indicators are below target and 15 percent have not been achieved. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed Disbursed P112821 IDA-49140 Effective XDR 7.70 7.70 0.00 6.43 1.27 84% Key Dates (by loan) 6/20/2017 Page 9 of 10 Public Disclosure Copy Public Disclosure Copy The World Bank Implementation Status & Results Report ML- Governance and Budget Decentralization Technical Assistance Project (P112821) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P112821 IDA-49140 Effective 28-Apr-2011 10-May-2011 08-Aug-2011 15-Dec-2014 30-Jun-2017 Cumulative Disbursements Restructuring History Level 2 Approved on 27-Jun-2014 ,Level 2 Approved on 06-May-2016 Related Project(s) There are no related projects. 6/20/2017 Page 10 of 10 Public Disclosure Copy