The World Bank State Employment and Expenditure for Results Project (P121455) REPORT NO.: RES31705 RESTRUCTURING PAPER ON A PROPOSED PROJECT RESTRUCTURING OF STATE EMPLOYMENT AND EXPENDITURE FOR RESULTS PROJECT APPROVED ON MARCH 6, 2012 TO THE FEDERAL REPUBLIC OF NIGERIA GOVERNANCE GLOBAL PRACTICE AFRICA REGION Regional Vice President: Hafez M. H. Ghanem Country Director: Rachid Benmessaoud Regional Director: Elisabeth Huybens Practice Manager/Manager: Manuel Antonio Vargas Madrigal Task Team Leader: Parminder P. S. Brar, Akinrinmola Oyenuga Akinyele The World Bank State Employment and Expenditure for Results Project (P121455) ABBREVIATIONS AND ACRONYMS AA Administration Agreement DO Development Objectives EU European Union FA Financing Agreement GA Grant Agreement IERD International Economic Relations Division of FMOF IFR Interim Financial Report IP Implementation Progress IPSAS International Public Sector Accounting Standard FMOF Federal Ministry of Finance, Budget and Planning FMNDA Federal Ministry of Niger Delta Affairs NDDC Niger Delta Development Commission NPCU National Project Coordination Unit PDO Project Development Objective PFM Public Financial Management RETF Recipient Executed Trust Fund SEEFOR State Employment and Expenditure for Results Project SIFMIS State Integrated Financial Management Information System SPCU State Project Coordination Unit TF Trust Fund WBG World Bank Group The World Bank State Employment and Expenditure for Results Project (P121455) BASIC DATA Product Information Project ID Financing Instrument P121455 Investment Project Financing Original EA Category Current EA Category Partial Assessment (B) Partial Assessment (B) Approval Date Current Closing Date 06-Mar-2012 30-Sep-2019 Organizations Borrower Responsible Agency Federal Republic of Nigeria Federal Ministry of Budget and National Planning Project Development Objective (PDO) Original PDO The project development objective (PDO) is to enhance opportunities for employment and access to socio-economic services whileimproving the public expenditure management systems in the participating states. Achievement of the PDO will be measured by thefollowing key performance indicators: (i) Number of people employed under SEEFOR youth employment program in participating states(disaggregated by self-employed, formal employment, and gender); (ii) Number of people with access to services supported intargeted communities (disaggregated by specific services: water points, classrooms, electricity connections, improve sanitationfacilities, etc.); (iii) Percentage deviation of actual aggregate expenditure from budgeted expenditure in the participatingstates; (iv) Percentage of public contracts above threshold awarded through competitive process in each participatingstate. Project Beneficiaries The main beneficiaries of the project are the four state governments with selected ministries,departments and agencies and communities in Bayelsa, Edo, Delta and Rivers states. Specifically the direct beneficiaries ofComponent A – Youth Employment and Access to Socio-Economic services – are mainly youths who are unemployed and/or seeking to betrained in vocational and technical courses in order to find jobs or set up on their own, the technical and vocational traininginstitutions themselves and the state ministries of education and agriculture. In addition, the state agencies responsible forpublic works and waste management will be provided with technical assistance for their oversight function on the sub-component foryouth employment. The beneficiaries of the CDD sub-component are community groups and associations in the four participatingstates, including farmers, women groups and youths in the rural areas. The World Bank State Employment and Expenditure for Results Project (P121455) ThePFM component will provide technical assistance tosupport reforms and capacity building in MDAs that deal with state public finance. These will include offices and staff ofMinistries of Budget and/or Economic Planning, Finance, Due Process/Public Procurement, Board of Internal Revenue and State Housesof Assembly. OPS_TABLE_PDO_CURRENTPDO Summary Status of Financing Net Ln/Cr/Tf Approval Signing Effectiveness Closing Commitment Disbursed Undisbursed IDA-50220 06-Mar-2012 16-Apr-2013 30-Jul-2013 30-Sep-2019 200.00 165.36 13.85 TF-17831 01-Jun-2016 11-Nov-2016 16-Dec-2016 30-Sep-2019 84.23 65.66 19.42 Policy Waiver(s) Does this restructuring trigger the need for any policy waiver(s)? No I. PROJECT STATUS AND RATIONALE FOR RESTRUCTURING A. Project Status 1. The project was initiated to provide employment and skills to youth in the restive Niger Delta and to improving public financial management in the four participating states of Edo, Delta, Bayelsa and Rivers. As per the latest Implementation Status and Results Report (ISR), dated May 28, 2019, project performance towards meeting the project development objective (DO) is rated Satisfactory and implementation progress (IP) is rated as Moderately Satisfactory. The undisbursed balanced from the IDA Loan of $200 million is presently $13.84 million, while the undisbursed balance from the EU grant of Euro 74 million is currently Euro 17.37 million. The overall disbursement rate is 87.41% with the IDA loan having disbursed 92.27% and the EU grant having disbursed 77.18%. There are no outstanding audit reports for this project. No changes are proposed in the results framework or the PDO. 2. The results achieved are summarized below: (a) Component A: Youth employment and access to socio economic services: This has three subcomponents dealing with Youth Employment, Technical and Vocational Training (TVETs) and Community Driven Development (CDD). The Youth Employment component has primarily financed road construction and waste management in the four states. Some of the results achieved to date are the following:  Against an end of project target of youth employment for 33,673 youth, as of November 2018 the project had provided employment to 47,831 and exceeded its target by 142 percent. 88% of the youth have been employed in road maintenance / rehabilitation and the remaining in the area of waste management. 49% of the beneficiaries are female. The World Bank State Employment and Expenditure for Results Project (P121455)  On TVETs, the end of project target was 14,629 and the actual results achieved are 29,628 or 203% of the target. Against an end of project target of 67 TVET courses to be accredited, 108 have already been accredited (161%). 50.64% of the beneficiaries from TVET programs are female.  The CDD results are commendable with the number of persons with access to services supported in targeted communities is 684,463 against an end of project target of 453,863. The target has been exceeded by 151 percent.  Against a target of 340,000 project beneficiaries for the end of the project, the number of beneficiaries is 761,922, viz. 224 percent of the target. (b) Component B: Public Financial Management (PFM): Global experience has shown that PFM reform take time to be implemented and needs sustained support for them to be institutionalized. The key results achieved are as follows:  PFM Legislation: Through reforms supported under this project a modern PFM Law was enacted in Edo State in July 2018. The Draft PFM Bill is currently awaiting approval of the State House of Assembly in Rivers State and is pending Cabinet approval in Bayelsa and Delta State.  Budget Reforms: Budget reforms have progressed well. All four States now have revised their Budget Manuals and have produced their Annual Budgets using the new national budget classification system. All four states publish their budgets in book form and also post them on their websites.  Accounting, expenditure control and financial reporting: There has been good progress under this component and all four States have produced their FY 2017 Financial Statements on time. Cash management is improving as is budget management. States are taking steps to ensure that they will be able to meet the end project target of a budget deviation figure of 10 percent. Bayelsa has exceeded this target and was at 7%, and Rivers and Edo were at 14 and 13% respectively and Delta state was the outlier at 22%. All states are now live with SIFMIS implementation. This will facilitate production and publication of quarterly expenditure outturn reports, improved expenditure controls and reduced deviation. Extending the project by one year should help to achieve this PDO level indicator.  Internal and external audit: Edo State has passed its Internal Audit Bill into law and other States have produced their own drafts that are at various stages of approval. There is also good progress on submission of external audits with Edo and Bayelsa producing their Annual Audit reports around six months after the end of the FY. Rivers and Delta are currently producing their reports with a delay of 10 and 12 months and are expected to improve on this going forward. None of the States now have a backlog regarding audit.  SIFMIS: The bulk of the funding under this component is for supporting the State Integrated Financial Management Information Systems (SIFMIS). After some delays in some of the States there has been good progress in the last 12 months. Edo was the most successful state in this area and implemented Oracle two years ago. This implementation is progressing well. Edo State is now able to produce its annual financial statements on time along with quarterly budget execution reports that are in the public domain. Rivers State went live with SAP in September 2018, Delta State went live with SAP in December 2018, and Bayelsa went live with its Oracle implementation in April 2019. These are highly complex systems and States need a lot of support and advice to ensure that they are mainstreamed into government systems, capacity is built up and the implementation is sustained.  Public Procurement reforms: In the area of procurement, all four States have passed their new Public Procurement Laws and specialized procurement cadres are being established. All States now use Standard Bidding Documents. All four States have complaint review mechanisms in place. There continue to be shortfalls in terms of States publishing public contract awards above a threshold that were awarded through a competitive process. Edo has exceeded the end of project target, Bayelsa is almost at 90% of the target, Rivers is at 60% and Delta is only at 30%. Lack of credible information regarding expenditure The World Bank State Employment and Expenditure for Results Project (P121455) information has been a major constraint with Delta and Rivers States. With the IFMIS now operational in both States – this gap is being addressed and it is expected that all four States will meet the PDO indicator by next year.  State Tax Authorities: Good progress is also being made in the support to State Revenue Authorities and project funds are being used to procure much needed equipment, support training, conduct a survey of taxpayers and to expand the tax net and through this the share of Internally Generated Revenues (IGR). A lot more needs to be done for the States to achieve their end of project targets for IGR. Only Bayelsa has achieved the target so far, and more effort is needed from Delta and Edo State. (c) Component C: Project Co-ordination: The National Project Coordination Unit (NPCU) has successfully implemented all key activities approved in its work-plan including validation of the impact assessment report with a section on possible impact of migration on youth employment, undertaking a Public Expenditure Rationalization Study, Public Investments in the Niger Delta region, and Federal level capital project expenditure in Nigeria. It has also provided focused training on ESMP implementation and enforcement of monitoring and reporting to the project beneficiary States. Full support has also been provided to the project by the International Economic Relations Department (IERD) of the Federal Ministry of Finance (FMoF) and they have also fully implemented their work plan and regularly joined supervision missions to the States. The allocation of the Ministry of Niger Delta Affairs (MNDA) is slow in being utilized. The government has requested that support be provided to the Niger Delta Development Commission (NDDC) which was identified in the PAD as an agency with which MNDA would coordinate to benefit from the proceeds of the project. The allocation of MNDA will therefore be utilized for conducting a governance review and a project audit of a sample of NDDC capital projects. At State level, coordination across States has been strengthened by holding of bi-monthly sessions between the States and the Task team of the Bank to follow-up on status, key issues and challenges, and foster peer-learning amongst State Project coordination Units (SPCU). B. Rationale for Extension (a) The SEEFOR Project was originally approved by the Board on March 6, 2012 and became effective in July 30, 2013. An Administration Agreement was signed between the World Bank and EU in November 2013 for a total contribution of Euro 80 million, to provide additional support to the project. The project was to be implemented over a period of five years (see Article 5 and Appendix 2 of the Financing Agreement). The further processing of the Additional Financing Project Paper for the EU Grant was delayed due to issues that emerged in the areas of safeguards and fiduciary (delayed submission of audited financial statements and interim financial reports). These were later resolved. The Grant was finally approved on March 11, 2016 and became effective in December 2016, three years after it was signed. Given the delay in the original project’s effectiveness, and the approval and effectiveness of the EU Grant, implementation of planned activities was delayed. As a result, the project closing date was extended by twenty-one months from December 15, 2017 to September 30, 2019 through a restructuring approved by the Africa Regional Vice President on March 29, 2017. However, this extension has only partly compensated for initial delays. The present request is to extend the closing date for the project by twelve months from September 30, 2019 to September 30, 2020 and to extend the end-disbursement date for the Administration Agreement with the EU from March 31, 2020 to March 31, 2021. This request was made by the federal government and beneficiary states, and approved by the EU. (b) As noted above, there has been good progress in the implementation of Component A: Public Works and Youth Employment. Most of the end of project targets have already been exceeded. Several States have mainstreamed the approach and are in the process of making it sustainable using their own resources. Edo States has replicated SEEFOR work processes for building an additional lot of 100 roads and drains in the State at a cost of N 6.3 bn. Delta State has The World Bank State Employment and Expenditure for Results Project (P121455) used the SEEFOR model for waste management for entering into PPP arrangements in the State. Progress under Component B has also been good. 70% of the funding under component B has been for the SIFMIS and these systems are now “live” in all four States. The primary challenge currently under Component B is change management and not capital investment. Results under Component B are on track to being achieved with a budget outlay lower than the initial allocations. All States have requested for additional funding for Component A from savings made under Component B and also from utilization of the unallocated portion of the IDA project and the EU grant. Extending the project by an additional 12 months will support the mainstreaming of the SEEFOR model in the four states in the Niger Delta region. (c) After fully engaging the relevant stakeholders in the State, key PFM Laws are currently pending approval of the Cabinet in two States and in the State legislature in one other State. These laws will provide the bedrock and legal foundations for a modern legislative framework for public finance in these States. Edo State has already passed this law in July 2018. Over the last twelve months three States have “gone live” with Oracle and SAP systems that are highly complex to operate and need ongoing support. Based on global best practice, reforms of other aspects of public financial management systems (already carried out by the Project) are envisaged to be anchored on the SIFMIS. One key objective of the SIFMIS implementation across the beneficiary States is to provide an appropriate platform for linking revenue management, budget preparation and execution, as well as for accounting, expenditure control and financial reporting, using a common GFS chart of accounts. This will not only help provide seamless control and institutionalization of sound public financial management processes and procedures for the beneficiary states, but also enable functional uniformity and aggregation of national financial data. Thus, the non-completion of the systems portends grave risks for the sustainability of the other reforms introduced and already achieved through the SEEFOR project. (d) Extending the project by twelve months will enable the States to allow for consolidation of efforts on the sustainability of interventions and reforms across all components and sub-components of the project beyond the life of the project. This will lead to an increase in the number of beneficiaries employed and trained in middle-man power skills under the public-works and technical, vocational education sub-components respectively while providing access to socio-economic services for additional rural communities. The additional time will also enable the States to meet the gaps identified in the area of PFM reforms. (e) There is good progress in implementation and States and the Federal Government remain committed to ensuring effective implementation of this project. The key actions agreed in the Aide Memoire of May 2019 are included in Annex 1. Annex 2 contains details of the expenditure estimates for the period October 1, 2019 to September 30, 2020. This restructuring will align the allocations with the expenditure estimates. II. DESCRIPTION OF PROPOSED CHANGES Proposed Changes: 1. An extension of the closing date of the IDA credit and the EU grant by twelve months from September 30, 2019 to September 30, 2020 and an extension of the end-disbursement date of the associated Trustee fund TF072113 by twelve months from March 30, 2020 to March 31, 2021. The EU has agreed with this extension, having provided written approval on August 20, 2019. The World Bank State Employment and Expenditure for Results Project (P121455) 2. A revision of the indicative budget for the project. Savings within components and between components are being reallocated to meet the priority needs of the client and increase the project’s impact. There is a reallocation of $18.03 million from Component B to Component A ($16.99 million) and to Component C ($1.04 million). The EU has agreed to the new budget allocation. 3. The allocation of the Federal Ministry of Niger Delta Affairs (FMNDA) will also be utilized for conducting a governance review and project audit for the Niger Delta Development Commission (NDDC). This is as per the request of the Government to help extend support from SEEFOR for NDDC. The Task Team confirms that the Project’s Development Objectives remain achievable and the performance of the Recipient remains satisfactory. III. SUMMARY OF CHANGES Changed Not Changed Components and Cost ✔ Loan Closing Date(s) ✔ Reallocation between Disbursement Categories ✔ Implementing Agency ✔ DDO Status ✔ Project's Development Objectives ✔ Results Framework ✔ Cancellations Proposed ✔ Disbursements Arrangements ✔ Disbursement Estimates ✔ Overall Risk Rating ✔ Safeguard Policies Triggered ✔ EA category ✔ Legal Covenants ✔ Institutional Arrangements ✔ Financial Management ✔ Procurement ✔ Implementation Schedule ✔ The World Bank State Employment and Expenditure for Results Project (P121455) Other Change(s) ✔ Economic and Financial Analysis ✔ Technical Analysis ✔ Social Analysis ✔ Environmental Analysis ✔ IV. DETAILED CHANGE(S) OPS_DETAILEDCHANGES_COMPONENTS_TABLE COMPONENTS Current Current Proposed Proposed Cost Action Component Name Component Name Cost (US$M) (US$M) Component A: Youth Component A: Youth Employment and Access to Socio- 170.84 Revised Employment and Access to 187.83 Economic Services Socio-Economic Services Component B: Public Financial Component B: Public Financial 75.71 Revised 57.68 Management Reforms Management Reforms Component C: Project Component C: Project Coordination and 18.50 Revised Coordination and 19.54 Implementation Support. Implementation Support. TOTAL 265.05 265.05 OPS_DETAILEDCHANGES_LOANCLOSING_TABLE LOAN CLOSING DATE(S) Original Revised Proposed Proposed Deadline Ln/Cr/Tf Status Closing Closing(s) Closing for Withdrawal Applications 15-Dec-2017, 30- IDA-50220 Effective 30-Jun-2017 30-Sep-2020 30-Jan-2021 Sep-2019 TF-17831 Effective 31-Mar-2017 30-Sep-2019 30-Sep-2020 30-Jan-2021 OPS_DETAILEDCHANGES_REALLOCATION _TABLE REALLOCATION BETWEEN DISBURSEMENT CATEGORIES Financing % Current Allocation Actuals + Committed Proposed Allocation (Type Total) Current Proposed The World Bank State Employment and Expenditure for Results Project (P121455) IDA-50220-001 | Currency: XDR iLap Category Sequence No: 1 Current Expenditure Category: Gds,Wks,NonCS,CS,Trg&Wks Pt A 44,700,000.00 50,457,487.25 65,663,356.00 100.00 100.00 iLap Category Sequence No: 2 Current Expenditure Category: Gds,Wks,NonCS,CS,Trg&Wks,Op CstsPtB 31,200,000.00 14,693,531.05 18,760,629.00 100.00 100.00 iLap Category Sequence No: 3 Current Expenditure Category: Gds,Wks,NonCS,CS,Trg&Wks,Op CstsPtC 11,043,396.00 7,513,933.65 12,793,103.00 100.00 100.00 iLap Category Sequence No: 4 Current Expenditure Category: Grants for Subprojects PtsA.2&A.3 35,300,000.00 25,590,127.24 28,249,720.00 100.00 100.00 iLap Category Sequence No: 5 Current Expenditure Category: PPF REFINANCING 1,600,000.00 733,190.66 733,192.00 iLap Category Sequence No: 6 Current Expenditure Category: UNALLOCATED 2,356,604.00 0.00 0.00 Total 126,200,000.00 98,988,269.85 126,200,000.00 TF-17831-001 | Currency: EUR iLap Category Sequence No: 1 Current Expenditure Category: Gds,Wks,Non CS,CS,Trg Pt A.1 23,597,000.00 19,246,441.60 25,650,000.00 100.00 100.00 iLap Category Sequence No: 2 Current Expenditure Category: Gds,Wks,Non CS, CS,Trg Pt B 24,635,000.00 8,075,916.50 26,810,000.00 100.00 100.00 iLap Category Sequence No: 3 Current Expenditure Category: Gds,Wks,Non CS, CS, Trg Pt C The World Bank State Employment and Expenditure for Results Project (P121455) 944,000.00 903,432.79 2,520,000.00 100.00 100.00 iLap Category Sequence No: 4 Current Expenditure Category: Subgrants Pt A.2 & Pt A.3 17,934,000.00 7,653,775.29 19,020,000.00 100.00 100.00 iLap Category Sequence No: 5 Current Expenditure Category: UNALLOCATED 6,890,000.00 0.00 0.00 Total 74,000,000.00 35,879,566.18 74,000,000.00 Annex 1: Summary of Agreed Actions from Aide Memoire of May 2019: SN Actions Responsibility Agreed Status Timeline A. Cross-Cutting (All States) 1. Finalize the process of reallocation of proceeds from the Trust Fund as well NPCU & IERD June 30, 2019 Completed. Request as extension of the project closing received by the Bank. date by twelve months from September 30, 2019 to September WB September 20, In process. 30, 2020. 2019 2. Ensure that all activities are fully in compliance with the Subsidiary SPCUs October , 2019 Not yet due, Agreements signed by the States with the Federal Government and are one’s that were part of approved work plans. States are required to report back to NPCU and the World Bank on this. 3. Roll out GEMS / ODK system for NPCU and SPCUs October 15, Training completed in Edo digital monitoring projects 2019 State, currently underway in Delta State to be followed by Bayelsa and Rivers State. This task is on The World Bank State Employment and Expenditure for Results Project (P121455) track for completion by the specified date. 4. States to fully comply with SPCUs October 31, States are taking action on recommendations of WB Transport 2019 the recommendations. Team regarding technical oversight of Fresh contracts issued to road projects. the two transport consultants who will visit the States in October and confirm compliance. 5. Needs Assessment to be undertaken NPCU October 31, Draft report was provided regarding use of satellite data for 2019. by the consultant in June. supporting national planning in the World Bank This was revised based Ministry of Budget and National upon feedback from Planning Government and Bank experts. Revised Final Report has been received and shared with Government. 6. NPCU to prepare guidance note for NPCU and SPCUs October 15, NPCH has undertaken SPCUs on quality of data and 2019 mission to the states and reconfirm results achieved esp. provided clarification to all regarding component A and M&E staff to follow component B (expenditure deviation) standardized methodology. etc. 7. Focus on improving lagging results in SPCUs October 31, Plans are under the area of PFM, especially: number 2019 preparation. of MDA’s using MTEF’s, deviation of aggregate expenditure from budgeted expenditure, number of months taken to publish annual accounts, collection of IGR and the share of contracts awarded through competitive procurement. All States to produce action plans and share them with NPCU, IERD and the World Bank 8. Develop a sustainability plan across October 31, High level workshop with components in an inclusive way with SPCUs 2019 top level stakeholders from relevant stakeholders for the all SEEFOR States is planned attention of their respective State for end October. This will governments. include the political leadership of the Federal Ministry of Budget and Planning and the States. The World Bank State Employment and Expenditure for Results Project (P121455) 9. Fund all uncompleted CDPs/LDPs and SPCUs October 31, States are acting on this those already approved, within the 2019 recommendation. 2018-19 work-plan Compliance will be checked during the mission planned for October 2019. 10. Stop generation and approval of new SPCUs Immediate Done. CDPs/LDPs 11. Continue with decentralization of PC/ Social December 31, Digital data collection for all GRM activities to all local councils in Accountability/Safeguards 2019 states is currently all Seefor states and establish a officers underway using synergy between the projects’ GRM Kobotoolbox. The plan is to and relevant State Government use Kobotoolbox for agency performing conflict resolution collecting citizens feedback among the citizenry i.e. Citizen without there being need Mediation Centre, Directorate for for any additional software. Citizens’ Rights etc. NPCU to launch bid for open access software to be used for collecting citizen’s feedback 12. NPCU engaged Safeguards Consultant NPCU Immediate Done. should be allocated more time to monitor Safeguards risk management in all SEEFOR states 13. Ensure Safeguards risk management PIUs/Safeguards officers Immediate Underway. activities are well captured in PIUs quarterly report to the World Bank B. State-Specific Rivers State 1. Shift from rehabilitation of facilities SPCU November 15, Compliance for this will be and focus on training in polytechnics 2019 checked during the budget to meet project target. discussions in October 2019. 2. Finalize data migration and hand over SPCU/SIFMIS Project August 30, 2019 There have been data to the vendor implementation challenges and this task has not been completed. 3. Start payroll parallel run (May-June) SPCU/SIFMIS/HoS August 30, 2019 There have been and Rollout the HCM module to the implementation challenges HoS and this task has not been completed. Bayelsa State The World Bank State Employment and Expenditure for Results Project (P121455) 1. Deploy the system at the AGD, SPCU/SIFMIS October 1, 2019 WB IFMIS expert is treasury office after uploading the currently on mission to 2019 budget for parallel run support the state to achieve this target. 2. Finalize the hyperion implementation Budget October 1, 2019 WB IFMIS expert is to allow for next year’s budget Directorate/SIFMIS currently on mission to preparation with the system support the state to achieve this target. 3. Provide update on training in the two SPCU October 30, Update will be provided converted Technical colleges to meet 2019 during the next mission project end target. scheduled for October 2019. Delta State 1. Provide update on dialogue amongst October 30, Update will be provided stakeholders on the sustainability of SPCU 2019 during the next mission the road maintenance typology of scheduled for October public-works. 2019. 2. Rollout the system into 10 MDAs SPCU/SIFMIS November 30, This is underway. 2019 3. Complete the implementation of the SPCU/SIFMIS October 30, This is underway. ABR (Automatic Bank Reconciliation) 2019 system and the interface with the payments systems Edo State 1. Shift focus from rehabilitation of SPCU October 30, This will be verified during Benin polytechnic to training to meet 2019 the budget discussions in project target October 2019. 2. Provide update on establishment of a SPCU October 15, This is underway. functional procurement database. 2019 3. Launch bid for upgrading LG systems SPCUs May 31, 2019 This has been completed. for open access software and state Bids have been received government system in Edo State and evaluated. Report submitted to the WB for review on September 16, 2019 Federal (NPCU and IERD) 1. Commence documentation of case Next Mission Ongoing. studies on impact and lessons learnt NPCU and on-going. across components of the project to inform decision-making and learning as well as feeding into the Implementation Completion Report (ICR) when due. 2. Strengthen data compilation and NPCU May 31, 2019 Special mission undertaken verification protocol to address the by M&E team from NPCU to The World Bank State Employment and Expenditure for Results Project (P121455) perennial problem of inaccuracy and the states to provide reliability of data presented in the support on improving data results framework. quality. 3. Organize High-level Retreat on the NPCU in collaboration September This is planned for end project for Governors and high-level with IERD 2019 October 2019. States and Federal Government officials. 4. NPCU engaged Safeguards Consultant NPCU Immediate Decision has been should be allocated more time to implemented. monitor Safeguards risk management in all SEEFOR states 5. IERD undertakes special review of IERD Immediate IERD team is currently on State level compliance with Fiduciary mission to all the States. Safeguards specified in Additional Financial PAD by the WB in 2016 The World Bank State Employment and Expenditure for Results Project (P121455) Annex 2: Budget and Expenditure estimates for the period October 1, 2019 to September 30, 2020 (in USD). Component / State Budget Q4,2019 Q1,2020 Q2,2020 Q3,2020 1. Component A: Youth Employment and 16,681,019 3,336,204 3,336,204 5,004,306 5,004,306 Access to Socio-Economic Services A.1. Youth Employment through small public works contracts and institutional 10,180,688 2,036,138 2,036,138 3,054,207 3,054,207 strengthening A.2. Grants to technical, vocational and 3,139,210 627,842 627,842 941,763 941,763 agricultural training institutions A.3. Grants for Community Driven 3,361,121 672,224 672,224 1,008,336 1,008,336 Development (CDD) initiatives 2. Component B: Public Financial 10,983,415 2,196,683 2,196,683 3,295,024 3,295,024 Management Reforms B.1. Public Finance Management 118,000 23,600 23,600 35,400 35,400 Legislation B.2. Budget Reforms 522,113 104,423 104,423 156,634 156,634 B.3. Accounting, Expenditure Control 461,000 92,200 92,200 138,300 138,300 and Financial Reporting B.4. Internal and External Audit 908,889 181,778 181,778 272,667 272,667 B.5. State Integrated Financial 6,765,578 1,353,116 1,353,116 2,029,673 2,029,673 Management Information Systems B.6. Public Procurement Reform 1,148,010 229,602 229,602 344,403 344,403 B.7. Reform of the State Tax Authority 1,059,824 211,965 211,965 317,947 317,947 3. Component C: Project Implementation 5,605,566 1,121,113 1,121,113 1,681,670 1,681,670 C.1 Federal Level Project Coordination 1,774,281 354,856 354,856 532,284 532,284 : NPCU C.1 Federal Level Project Coordination: 810,393 162,079 162,079 243,118 243,118 IERD C.2 Project Management and 1,080,000 216,000 216,000 324,000 324,000 Coordination at State Level C.3 Support to the Ministry of Niger 1,940,892 388,178 388,178 582,268 582,268 Delta Affairs and NDDC Total Project Cost 33,270,000 6,654,000 6,654,000 9,981,000 9,981,000