SUBJECT: TOGO: INSTITUTIONAL CAPACITY BUILDING SUPPORT PROJECT (PARCI)

Transcription

1 SUBJECT: TOGO: INSTITUTIONAL CAPACITY BUILDING SUPPORT PROJECT (PARCI) COMPLETION REPORT* * Questions on this document should be referred to: Mr. J. LITSE Regional Director ORWA Ext Mr. G. NEGATU Sector Director OSGE Ext Mr. C. SANTISO Division Manager OSGE.1 Ext Mr. A. TOTO SAME Prin. Public Fin. Mgt. Expert OSGE.1 Ext. 279 Mr. S. N GUESSAN Chief Procurement Specialist OSGE.1 Ext. 146 SCCD: W. A. A

2 A. PROGRAMME DATA AND KEY DATES I. BASIC INFORMATION Project Project Name: Institutional Number: P- Capacity Building Support TG-K Project (PARCI) Lending instrument(s): Grant memorandum of understanding N Original Commitment: UA 2.2 million PROJECT COMPLETION REPORT (PCR) Amount Cancelled: UA AD Country: TOGO Sector: Governance Environmental Classification: Amount Disbursed: UA 2,177,762. Borrower: Government of the Republic of Togo Ministry of Economy and Finance Percent Disbursed: % Executing Agency(ies) [List the main Ministries and Agencies responsible for implementing programme activities, project implementation units, civil society agencies and organisations responsible for programme implementation]: Ministry of Economy and Finance (MOF), Steering Committee (SC) and the Project Implementation Team (PIT). Co-financiers and Other External Partners [List all other sources of finance and the amounts, technical assistance or other sources used under the project] There is no other co-financier than the Government, which participates in the project for an amount of UA II. KEY DATES Project Concept Note Appraisal Report Cleared by Board Approval Approved by Lending Lending Committee. Senior 2/07/2006 Committee. Status Note Lending Committee: N/A approved on: N/A Restructuring(s): There was no project restructuring. The project launching mission took place from 05 to 07 October Original Date Actual Date Difference in months [Actual date Original date] EFFECTIVENESS 8/2/ /2/2006 months MID-TERM REVIEW 7/1/2008 1er au 18/11/ months CLOSING 9/0/ /1/2009 months

3 III. RATINGS SUMMARY CRITERIA SUB-CRITERIA RATING PROGRAMME OUTCOME BANK PERFORMANCE BORROWER PERFORMANCE Achievement of Outputs Achievement of Outcomes Timeliness Design and Readiness Supervision Design and Readiness Implementation OVERALL PROGRAMME OUTCOME OVERALL BANK PERFORMANCE OVERALL BORROWER PERFORMANCE IV. RESPONSIBLE BANK STAFF POSITIONS AT APPROVAL AT COMPLETION Regional Director Not Applicable Mr. Janvier LITSE Sector Director Mr. J. M. GHARBI Mr. Gabriel NEGATU Task Manager PCR Team Leader PCR Team Members Gilbert GALIBAKA, Macro Economist M. Carlos Santiso M. Achille TOTO SAME Serge N'GUSSAN, Achille TOTO SAME, Jules K, HOMAWOO 2

4 B. PROGRAMME CONTEX PROJECT COMPLETION REPORT (PCR) Summarise the rationale for Bank assistance. State: - the development challenge posed by the project, - the borrower s overall strategy to meet this challenge, - Bank activities in these countries and sectors last year and performance, and - ongoing Bank-financed activities and other external sources that supplement, duplicate or relate to this project. Cite relevant sources. Comment on the strength and coherence of the rationale for Bank assistance. [00 words maximum. Any additional narrative about the programme s origin and background, if needed, must be placed in annex 6: Programme Narrative] The fifteen years of Togo s socio-political crisis deeply affected the very foundations of its development on several fronts. To remove the institutional and structural constraints and foster the resumption of international financial cooperation, the Government s programme focused on: (i) resumption of policy dialogue and improved security environment; (ii) public finance stabilisation and financial sector reorganisation; (iii) resumption of structural and sector reforms; and (iv) promotion of good governance and capacity building. In this context, the challenges to be met in building the capacity of the economic and financial management structures included, among others, the formulation and implementation of the poverty reduction programme, capacity building for the budgetary control and monitoring structures, the introduction of an integrated public finance management system, capacity building for the formulation, preparation, implementation and monitoring of economic policies, training in the various areas of competence, technical assistance activities and the enhancement of computer and office automation equipment. In that regard, PARCI unanimously contributed to a qualitative and quantitative improvement of Togo s economic and financial administration management. The project is line with the four thrusts of the interim Poverty Reduction Strategy Paper (PRSP-I) adopted in November 2004, as well as with the subsequent Comprehensive Paper (PRSP-C) adopted in the June 2009 Council of Ministers. The thrusts are: (i) improvement of governance; (ii) consolidation of the bases for strong and sustainable growth (iii) development of the human capital; (iv) reduction of regional imbalances and grassroots development. The Bank did not intervene in the governance sector or in any way in the year preceding project identification. The last Bank institutional support project to various ministerial departments in Togo was approved in 1990 and ended in A European Union project named Institutional Support Project (ISP) to the Togolese Government is currently being implemented and concerns the Ministry of Economy and Finance (assistance to economic decision, budget and public funds management), the Ministry of Co-operation, the Ministry of Trade, the National Assembly and the High Audio-visual and Communication Authority (HAAC). The World Bank funds the Finance Sector and Governance Project, under the aegis of the Directorate of Economy. This project has four (4) components: - Restructuring of the banking sector, - Strengthening of the micro-finance sector, - Restructuring of the pension sector, and Support to the implementation of public and private sector reforms. PARCI also falls within the framework of the interim programme with the IMF and the Dialogue Note (2006) with the ADB.

5 PROJECT COMPLETION REPORT (PCR) C. PROGRAMME OBJECTIVE AND LOGICAL FRAMEWORK 1. State the specific Development Objective(s) of the Programme (as set out in the appra9isal report) The sector objective of the programme is to help enhance the capacity to formulate, implement and monitor economic policies. The specific objectives are to: (i) strengthen macro-economic management by improving economic projections, budgetary preparation and public debt management; and (ii) enhancing budget execution and monitoring by improving cash management, pay scheduling and financial control. 2. Describe the key programme components and state how each will contribute to achieving the programme development objectives. PARCI has three components that have helped to train the executives, equip them (office automation and computer equipment) and provide the operating needs of the beneficiary structures, while strengthening and modernising the institutional framework. Component A- Strengthen macro-economic management by improving budget preparation, public debt management and projection through assistance to PRSP formulation and implementation. Component B- Strengthen implementation, monitoring and budget transparency, through assistance to financial control improvement, public expenditure scheduling, implementation of DGTCP reform with a view to better management of public funds, introduction of an integrated public finance management system (IPFMS) and strengthening of the MOF computer unit. Component C- Project management to implement the activities planned by the project; the purpose was to assist the eight beneficiary structures.. Provide a brief assessment (up to two sentences) of the programme objectives along the following three dimensions: insert a working score, using the scoring scale provided in Appendix 1. PROGRAMME OBJECTIVES DIMENSIONS ASSESSMENT WORKING SCORE RELEVANT ACHIEVABLE CONSISTENT a) Relevant to the country s development priorities b) Objectives could in principle be achieved with the programme inputs and in the expected timeframe. c) Consistent with the Bank s national or regional strategy paper d) Consistent with the Bank s general priorities. The programme objectives are relevant. They are fully consistent with the country s priorities, notably in terms of governance and modernisation of public finance for efficiency in poverty reduction and transparency in the management of public funds.. The objectives are achievable in view of the resources mobilised, the project duration ( years) and the minimised risks. The programme objectives are consistent with those of the national strategy (PRSP-C), notably economic governance and capacity building, and with those of the Bank (CSP ). The programme objectives are consistent with the Bank s general priorities, which aim mainly to build the country s capacity in order to better manage and control public resources as well as their development process, especially for a weak country like Togo

6 4. Lay out the programme logical framework. In the absence of the framework, complete the table below, indicating the overall programme objective, the key components, the principal activities of each component and the expected outputs and outcomes, as well as the indicators for measuring the progress. Add additional rows for the components, activities, outputs and outcomes, if necessary. COMPONENTS ACTIVITIES OUTPUTS EXPECTED OUTCOMES MEASURING INDICATOR Component 1: Strengthening of macroeconomic management by improving budget preparation, public debt management, projection and assistance to PRSP formulation and preparation. Activity 1 Recruitment of high level technical assistance in the areas of preparation, budgeting, preparation of executive summaries, monitoring/evaluation and preparation of PRSP strategic frameworks (one public finance specialist and two macro-economists). Activity 2: Recruitment of high level consultants to train the beneficiary structures in 8 modules focusing on: (i) financial programming (DB and DE); (ii) MTEF preparation; (iii) budget preparation; (iv) project Output 1: (i) Technical Assistant for the Budget Department (BD) recruited: budget execution preparation and monitoring, preparation of CBMT 2009, preparation of budget strategy notes, preparation of draft narratives and proposal of a new organisation chart for BD; (ii) Technical Assistant for the Directorate of Economy (DE): contribution to the improvement of the executive summary and monitoring/evaluation, constitution of economic databases and training of the workers on economic management software; (iii) Technical Assistance staff for PRSP Unit, preparation of poverty reduction strategy frameworks and additional studies for PRSP validation; Output 2: The staff of 4 services of component A are trained in the following areas: (i) financial programming; (ii) overall and sector MTEF preparation; (iii) budget preparation;(iv) project and programme management; (v) preparation of the Outcome 1: (i) Budget preparation and presentation are improved, taking into consideration the objectives defined in PRSP. The budget schedule is complied with; a CBMT, to be improved upon in coming years, has for the first time been prepared in Togo; the executives are taught the preparation mechanism; (ii) the preparation of the executive summary improved; economic databases is are compiled; (iii) the full PRSP is adopted by the Council of Ministers on 20 June2009. Outcome 2: (i) DB and DE workers master the programming methods; (ii) start of budget preparation and presentation based on MTEF; (iii) the workers have (i) The draft budget was submitted in 2008 within the timeframe, namely at the beginning of the Parliamentary budget session; a CBMT is produced, a budget schedule is adopted; (ii) since 2007 the executive summary is published quarterly and its content is improved; the sampling base is broadened; five (5) executive officers are initiated into the economic management software; (iii) PRSP-I is adopted and Togo was able to attain the HIPCI decision point in 2008; PRSP-C was adopted in June (i) The debt management data base is 90% reliable; (ii) reduction of the loan agreement processing time; (iii) draft 2007 finance bill prepared and that of 2008 in progress; (iv) overall MTEF drawn up and MTEF under 5

7 COMPONENTS ACTIVITIES OUTPUTS EXPECTED OUTCOMES MEASURING INDICATOR Component 2: Improvement of budget execution, monitoring and transparency management; (v) preparation of the finance bill; (vi) various training programmes (8) in the use of SYGADE 5. for debt and study trip management (8) and for debt management in 4 countries of the sub-region. Activity : Procurement of computer and office automation equipment, as well as office furniture. Activity 4: Supply of office and computer consumables Activity 5: Recruitment of counterparts Activity1: Recruitment of two (2) consultants, one financial control expert (to strengthen the execution of public expenditure control) and one computer expert in charge of coordinating the installation of a computer network and an integrated public finance management system. finance bill; (vi) various training programmes (8) in the use of SYGADE 5. for debt and study trip management (8) and for debt management in 4 countries of the sub-region (see annexes for details). Output : Computer equipment, software and furniture are procured (cf. annex). Related miscellaneous services are provided. Output 4: Every year, all the beneficiary structures are provided with a batch of office supplies and computer consumables. Output 5: 1 counterparts put at the disposal of certain beneficiary structures. Output 1: (i) Directorate of Financial Control (DCF) Technical assistance: preparation of a draft of market price lists, preparation of a public expenditure execution control procedures manual and the training of workers in their use, staff support to improve organisation and quality of work, preparation of a workers training acquired project management skills; (iv) the method of preparing the finance bill is mastered; (v) the use of SYGADE 5. is mastered; the data on debts is reliable; the registration of debt relief is mastered; DDP contributes effectively to the realisation of TGFO. Outcome : Staff operating efficiency is enhanced; the agents network. Outcome 4: The beneficiary structures function better. Outcome 5: The beneficiary structures are beefed up with the missing executive personnel. Outcome 1: (i) Rapid processing of documents; better awareness of the work to be done at DCF; the staff is more efficient; (ii) proposals to reform and reorganise the service, and continuing education for CI staff; (iii) preparation. CDSMT on Education and Health are being prepared (documents to be annexed to the draft 2010 budget). (i) Document processing time is reduced; (ii) as soon as it is fully operational, SIGFIP will enable traceability of the expenditure process, (preparation, execution and book-keeping); (iii) easier processing of survey data. (i) SIGFIP is operational except the accounting module, which is being finalised; (ii) Document processing time has improved; (iii) there are fewer errors and rejections in the file entries. (iv) Government 2009 budget was executed through SIGFIP and the 2010 budget is being prepared. (v) Interconnection with the financial 6

8 COMPONENTS ACTIVITIES OUTPUTS EXPECTED OUTCOMES MEASURING INDICATOR Activity 2: Provision of computer and office automation equipment, office supplies and furniture Activity : Recruitment of consultants to train the executives on various modules: (i) expenditure execution procedures and government accounting, (DGTCP); (ii) public expenditure execution control procedures (DCF); (iii) management accounting (DGCTP); (iv) administrative accounting (DF); (v) work organisation, book-keeping and control of posts attached to the regional treasuries (DGTCP); (vi) Oracle database administration; (vii) system and network programme, a draft reorganisation of the organisation chart of the service; (ii) computer unit technical assistance staff (CI): assistance to the implementation of the computer network and to the monitoring of SIGFIP installation, preparation of the procedures manual and a training programme for executives; (iii) installation of an intranet connected to the Internet with an electronic mail service. Output 2: Computers, software, office supplies and equipment have been procured (cf. annex). Related miscellaneous services have been procured. Output : Staff of 4 services of component B are trained in the following areas: (i) expenditure execution procedures, public book- keeping (DGTCP); (ii) public expenditure execution control procedures (DCF); (iii) management accounting (DGCTP); (iv) administrative accounting (DF); (v) work organisation, book-keeping and control of the posts attached to the regional treasuries (DGTCP); (vi) Oracle database administration; (vii) system and network administration; (viii) Internet/intranet website administration the new network installed ensures the functioning of SIGFIP; The key departments and services intervening in the expenditure channel are connected to SIGFIP. Outcome 2: (i) Staff operating efficiency is enhanced; (ii) the beneficiary structures function better; (iii) the agents network Outcome : (i) DGTCP agents master the expenditure execution procedures and government accounting; (ii) mastery of management account and administrative account preparation methods; (iii) improvement of the standard and skills of the CI staff who participated in the network implementation and computer equipment authorities is still to be established. (i) The project beneficiaries are equipped with office furniture and computer tools; (ii) the workers are trained in the budget execution preparation procedures; (iii) the budget preparation and execution modules are operational; (iv) control is extended to clients of the capital expenditure; (v) management and administrative accounting was produced for the first time in 2007; (vi) The MEF network, intranet and internet site are functional; (vii) the deployment of computer equipment is effective. 7

9 COMPONENTS ACTIVITIES OUTPUTS EXPECTED OUTCOMES MEASURING INDICATOR administration; (viii) Internet/intranet website administration (CI). (CI). deployment. Component : Project management and monitoring. Activity 1: Project implementation: coordinate and ensure the implementation of the project components. Activity 2: Training of INSEED executives Output1: (i) the project is implemented in keeping with the projections; (ii) the operational management structure is complied with; (iii) the project implementation team accomplished its tasks in keeping with the TOR. 50 executives trained in the competitive examination to the Regional School of Statistics (grandes écoles de statistiques régionales) Outcome 1: The activities programmed are implemented. The various progress reports and miscellaneous documents are regularly produced and are available. Activity 2: Procurement of computer equipment and logistic resources (computers, office furniture, vehicle) Activity : Recruitment of one (1) consultant for the preparation of an administrative Output 2: Computers and logistic equipment are acquired. Output : (i) The administrative, accounting and financial procedures manual is prepared and Outcomes 2: (i) The project management unit is endowed with computers and office equipment; (ii) these facilities are put into network. The rapid exchange of information accelerates file processing. Outcome : (i) EEP working conditions are improved; (ii) the procedures The project is well monitored and its physical implementation rate very high at around 99%. (i) EEP quality of work has improved; (ii) the administrative, financial and accounting procedures 8

10 COMPONENTS ACTIVITIES OUTPUTS EXPECTED OUTCOMES MEASURING INDICATOR accounting and financial procedures manual and one consultant responsible for performing the three project audits. one project management software is installed; (ii) two (2) of the three audits are already performed. are complied with. manual is available 5. For each of the programme matrix s dimensions, provide a brief assessment (up to two sentences) of the extent to which programme matrix s design met the following criteria. Insert a working score, using the working scale provided in Appendix I. If no logical framework exists, award this section a working score of 1. LOGICAL FRAMEWORK DIMENSIONS LOGICAL MEASURABLE THOROUGH a) Presents a logical causal chain for achieving programme development objectives. b) Expresses objectives and outcomes in a way that is measurable and quantifiable. c) States the risks and key assumptions. ASSESSMENT The programme objectives, mainly the necessity to improve the provision of human and material resources for the efficient management of the economy and public finance, are well articulated. The planned training programmes, procurements and functioning contributed to the achievement of the targets set. The objectives and outcomes of each component are measurable. The assumptions/risks are clearly stated, including the question of the Government s political will to push ahead with the reforms. WORKING SCORE 4 PROJECT COMPLETION REPORT (PCR) D. OUTPUTS AND OUTCOMES I. ACHIEVEMENT OF OUTPUTS In the table below, assess the achievement of actual versus expected outputs for each major action. Import the expected outputs from the logical frame in Section C. Score the extent to which the expected outputs were achieved. The overall score will be auto-calculated as the average of working scores. Override the autocalculated score, if desired and provide justification. 9

11 Expected Outputs KEY ACTIVITIES Output 1: (i) Budget Department (BD) technical assistant: preparation, drawing up and monitoring of the budget implementation, preparation of CBMT 2009, preparation of budget strategy notes, drawing up of legal drafts and proposal of a new BD organisation chart; (ii) Department of Economy (DE) technical assistance: contribution to the improvement of the economic situation note and monitoring-evaluation, constitution of economic data bases and training of the workers in economic management software. (iii) PRSP Unit technical assistant: preparation of the poverty reduction strategic frameworks and supplementary studies for the validation of the Comprehensive PRSP adopted in the Council of Ministers on 20 June Output 2: Staff of 4 services of component A are trained in the following areas: (i) financial programming, (ii) preparation of overall and sector MTEF; (iii) budgeting;(iv) projects and programmes management; (v) preparation of the regulation law; (vi) various kinds of training (8) in the use of SYGADE 5. for debt and study trips management (8) for debt management in 4 countries of the sub-region. (Refer to annexes for details). Outputs Achieved Satisfaction of BD, ED and especially of PRSP Unit. Wishes however to have longer-term assistance, particularly with regard to the PRSP Unit. Satisfaction of the beneficiary structures concerned. All the training programmes scheduled have been organised. The efficiency of service has greatly improved. Working score Proportion of project cost in percent (as stated in the appraisal report) Weighted score (auto-calculated) 8% % 0.77 Output : Computers, software, equipment and furniture are procured. (cf. Annex). Related miscellaneous services are put up. All the equipment and facilities planned have been acquired. 4 11% 0.44 Output 4: A batch of office furniture All the beneficiary 4 5%

12 Expected Outputs KEY ACTIVITIES and computer consumables is provided every year to all the beneficiary structures. Output 5: 1 counterparts put at the disposal of the beneficiary structures. (Activity financed by the counterpart) Output 6 : (i)financial Control Department (FCD) technical assistant: preparation of a draft market price list, preparation of a procedures manual on public expenditure implementation control and training of workers in its use, staff support for the improvement of work organisation and quality, preparation of a workers training programme, a draft reorganisation of the service organisation chart; (ii) Computer Unit (CU) technical assistant: assistance to implementation of the computer network, monitoring of SIGFIP installation, preparation of the procedures manual and the executive officers training programme. Output 7: Computers, software, facilities and furniture are procured (cf. annex). Related miscellaneous services are put up. Output 8: Staff of 4 services of component B are trained in the following fields: (i) expenditure implementation procedures and government book-keeping (DGTCP), (ii) public expenditure implementation control procedures (DCF), (iii) management accounting (DGCTP), (iv) administrative accounting (DF), (v) work organisation. Book-keeping and control of the posts attached to the regional treasuries (DGTCP), (vi) Oracle data base administration, (vii) system and network administration, (viii) Internet/intranet website Outputs Achieved structures very positively appreciated these consumables and furniture, which were sorely lacking within the administration. Satisfaction of the beneficiary structures that benefited from the provision of the missing executive officers. Satisfaction of the structures concerned, which would however have wished that the intervention of the technical assistants be extended, notably the CU, as SIGFIP installation had not yet been completed. All the equipment and facilities programmed have been acquired. Satisfaction of DCF, CU and particularly DF (which benefited from 5 weeks technical assistance in administrative accounting in addition to the programmed inclass training, as well as DGTCP which benefited from onemonth additional technical assistance not initially scheduled. Working score Proportion of project cost in percent (as stated in the appraisal report) Weighted score (auto-calculated) % % %

13 Expected Outputs administration (CU). KEY ACTIVITIES Output 9: A batch of office supplies and computer consumables is provided every year to all the beneficiary structures Output 10: Project management: Outputs Achieved All the beneficiary structures very positively appreciate these consumables and supplies, which are sorely lacking within the administration. The project is implemented in accordance with projections; the operational management structure is complied with; the project implementation team accomplished its tasks in keeping with the TOR. No project management delay. Working score Proportion of project cost in percent (as stated in the appraisal report) Weighted score (auto-calculated) 4 9% 0.5 5%

14 OVERALL OUTPUT SCORE [corresponding to the sum of the weighted scores] 4.00 Give justification for overriding the auto-calculated score Click here to override the autocalculated score Insert the new score or re-insert the auto-calculated score 4 II. ACHIEVEMENT OF OUTCOMES 1. Using available monitoring date, assess the achievement of expected outputs of the logical frame stated in Section C. Score the extent to which the expected outputs were achieved. The overall score will be auto-calculated as the average of working scores. Override the auto-calculated score, if desired, and provide justification. Expected outputs OUTPUTS DGTCP is functional. Decree n of 20/08/2001 re-organising the Treasury is implemented. The budget is standardised with a single fiscal officer. BD s new organisation chart is operational. Period of obtaining the general Treasury balance reduced. Processing time of money orders reduced. Outputs achieved The DGTCP reform is in progress and very advanced. The decree is implemented. The principal accountants are appointed. The budget is standardised. Article 9 of decree n dated 29/07/08 establishing the general public accounting regulation clearly stipulates that MOF is the principal, single budget authorizer. The reorganisation of BD is ongoing and will come under the general reorganisation of MOF. In principle, the time for the general balancing of accounts is 15 days following the end of the month. However, the general balancing of treasury accounts in January 2008 took place on 2/0/08; that of March 2008 on 21/04/08; that of July 2008 on 25/08/08 and that of October 2008 on 04/12/08. The 2008 closing balance took place on 04/02/09. The processing time of money orders has significantly improved. Securities issued and received at the Treasury are systematically paid, in accordance with the commitment to donors. There was Working score 2 1

15 Expected outputs OUTPUTS BD is functional. The 7 vacant sections are staffed. Time for the order to pay reduced DCF controls staff and capital expenditure. The number of persons trained is 590: 190 in 2007, 200 in 2008 and 200 in The number of women trained is 177: 57 in 2007, 60 in 2008 and 60 in Debt management improved Outputs achieved no accumulation of arrears in The sections are staffed through the recent competitive Civil Service examination. Time for the order to pay has improved. The Directorate of Finance regularly produces statements of the order to pay; these periodic statements are monthly, quarterly, half-yearly and yearly. However, in case of need, the statement may be produced at any time and without delay. Extra budgetary expenditure no longer exists. With the installation of SIGFIP preparation and implementation modules starting from 2009 budget management, the control is extended to capital expenditure clients. 59 workers and executives out of the 590 programmed, of which 15.5 % women trained instead of 0 %. 84 women trained instead of 177 projected. This is justified by the fact that in view of the female population, it is not possible to have 1/ trained women for each training programme. Women executives meeting the criteria were insufficient. Several training modules organised in SYGADE 5.. The installation of a data base is ongoing. The National Public Debt Committee (CNDP) has been set up and is functional. Working score 14

16 OVERALL OUTPUT SCORE [Corresponding to the average weighted score Check here to override the autocalculated score Provide justification for overriding the auto-calculated score. Insert the new score or re-insert the auto-calculated score. 2. Other outcomes: Comment on the additional outcomes not expected in the logical frame, and which focus mainly on the cross-cutting issues (gender, for example). (i) Impact on the private sector: the public debt is made up of private domestic and external debts; an effective debt management could have a positive impact on the discharge of debts owed to private enterprises and therefore reactivate the private sector; (ii) the installation of SIGFIP will ensure transparency and sound management of public funds, as well as greater confidence of the citizens; (iii) reduction of the file processing time has a positive impact on the activities of private sector economic stakeholders; (iv) the project has enabled an understanding of gender inadequacy in the core economic and financial administration staff; (v) for the first time, the production of management accounts and administrative accounts shows tangible progress and stimulates an awareness of accountability in public finance management.. Risks to sustained achievement of outcomes. State the factors that affect, or could affect, the long-term or sustained achievement of the programme outcomes. State any new activity or institutional change that could be recommended to help outcomes. The analysis should draw inspiration from the sensitivity analysis of Annex, if relevant. (i) Possible socio-political unrest; (ii) possible brake of the present reform impetus and the political will clearly displayed, notably in the Treasury and financial bodies; (iii) lack of dynamism of SIGFIP administration structure, as well as lack of maintenance of the network and installed facilities; (iv) the extension of SIGFIP to the priority ministerial departments is particularly recommended; (v) departures and postings of the trained executives; and (v) the implementation of a new project (PARCI-2) with more resources would help consolidate the achievements of PARCI and render the reforms irreversible and therefore sustainable. 15

17 PROJECT COMPLETION REPORT (PCR) E. PROGRAMME DESIGN AND READINESS FOR IMPLEMENTATION 1. State the extent to which the Bank and the Borrower ensured the programme was commensurate with the Borrower s capacity to implement by designing it appropriately and by putting in place the necessary implementation arrangements. Consider all major design aspects, such as: the extent to which lessons learnt from previous PCRs in the sector or in the country (please cite some key PCRs); the extent to which the programme was informed by robust analytical work (please cite key documents); how well Bank and Borrower assessed the capacity of the implementing agencies and the project implementation unit; scope of consultations and partnerships, economic justification of the project and provisions made for technical assistance. 2. [250 words maximum. Any additional narrative about implementation should be included in annex 6: Programme Narrative] The socio-political crisis experienced by Togo had serious repercussions on all sectors of the country s life. The Togolese government in general and the economic and financial administration in particular, were confronted with institutional, organisational and functional constraints, as well as human resource, material and logistical constraints. In the perspective of moving towards a gradual normalisation of the economic, political and social situation in Togo, along with the various development partners, the Togolese government prepared a programme to improve governance and remove the institutional and structural constraints with a view to stimulating the resumption of international cooperation. In this regard, PARCI accompanied the government in its programme, taking into consideration all the development partners concerns about governance by prioritising the enhancement of institutional capacity, notably the economic management structures, including PRSP formulation and implementation and beefing up the capacity of the control and budget monitoring structures. The design of PARCI is based on the completion report of the Togo institutional support project approved in 2002, thereby ensuring the Government s capacity to implement PARCI. The project took into consideration the broad outlines of the measures envisaged in the programme presented by the Government in December 2005 before the National Assembly. The programme sought to remove the institutional and structural constraints in order to stimulate the resumption of international financial cooperation. It also took into account the Government request to the Bank in July 2006, as well as the policies contained in the poverty reduction strategy paper (PRSP-C) under preparation. The effect of the government commitment under the enhanced structural adjustment facility (ESAF) programme, concluded with IMF in 1997 on the Civil Service population, was also taken into account. The implementation capabilities of the project implementation unit were taken into account in the preparation of the project manager s performance contract, as well as in the definition of the terms of reference of the project manager, the accountant, the procurement and training officer and the consultants put at the disposal of the project. Togo s key development partners technical departments, civil society organisations and private sector were consulted right from the project preparation. 16

18 2. For each dimension of programme design and readiness for implementation, provide a brief assessment (up to two sentences). Insert a score, using the scoring scale provided in Appendix 1. ASPECTS RELATED TO PROGRAMME DESIGN AND READINESS FOR IMPLEMENTATION REALISM RISK ASSESSMENT AND MITIGATION USE OF COUNTRY SYSTEMS a) Owing to its complexity, the programme is subject to an analysis of the country s capacity and political commitment. b) The project design takes the risks analysed adequately into account. c) Procurement, financial management, monitoring and/or others are based on systems already in use by government and/or other partners. ASSESSMENT At programme preparation, the country s capacity and political commitment formalised by the request addressed to the Bank were assessed. The capacity building, on the one hand, of the economic management structures, including PRSP formulation and implementation and, on the other, of the control and budget monitoring structures, were selected as national priorities necessitating a response. The risks were well defined during preparation and identification, and are specified in the logical frame. The major risk at the time was political, institutional and the project implementation capacity. Bank procedures are used through the national purchasing committee (NPC); the procedures remain relatively bureaucratic and the delays are too long. The project financial management, ensured by an implementation team and a steering committee comprised of the representatives of the beneficiary structures, the civil society, the employers and certain ministerial departments, is considered satisfactory. Working score 17

19 For the following dimensions, provide separate working scores for Bank performance and Borrower performance: CLARITY PROCUREMENT READINESS MONITORING READINESS BASELINE DATA d) Responsibilities for programme implementation were clearly defined. e) Documents required for implementation (documents on specifications, design and procurement, etc) are ready at the time of assessment. f) Monitoring indicators and monitoring plan are adopted. h) Baseline data collection is completed or ongoing On the part of the Bank, frequent change of PARCI task managers was observed, but that did not constitute a major obstacle to effective project monitoring. On the part of the Government, the good distribution of roles between the project management unit (Project Implementation Team (PIT) and the Steering Committee) constituted a major strength. The goods and services procurement process (general procurement notice) was launched on 0 November 2006, following the entry into force of the grant on 2/08/2006. Standard documents were provided during the project launching mission on 05 October The monitoring indicators contained in the project logical framework and in the annual work programme were validated by the steering committee and monitored by same committee. The indicators were also monitored, especially during project audit missions. Baseline data were collected during project preparation and implementation. The project submitted to the Bank 12 progress reports that review the implementation status of the activities and the monitoring status of the audit and supervision recommendations. Working score Bank Borrower 4 18

20 PROJECT COMPLETION REPORT (PCR) F. IMPLEMENTATION 1. State the major characteristics of programme implementation: compliance with the schedules, quality of the constructions of other works, performance of the consultants, effectiveness of Bank supervision, effectiveness of Borrower supervision. Determine to what extent the Bank and the Borrower ensured compliance with the safeguards. 2. [00 words maximum. [Any additional narrative about implementation should be included in annex 6: Programme Narrative] The schedule drawn up at appraisal is overall complied with: from the signing date of the agreement to the Bank completion report, there were slight slippages of a few days to 4 months on the various stages. The various supervisions and the mid-term review were very beneficial to project management; they helped quicken the processing of certain dossiers and solve some problems, notably: (i) recruitment of consultants at times not knowledgeable of the procedures, (ii) under-estimate of certain costs that led the Borrower to take charge of certain activities for better programme effectiveness; and (iii) frequent changes of task managers. The consultants recruited under the programme were on the whole efficient. Programme supervision by the Borrower was overall satisfactory, with the settling up of the Steering Committee, which met regularly and gave the necessary impetus to both EEP and leaders of the beneficiary structures. Quarterly progress reports and audit reports were regularly prepared and transmitted to the Bank, but they were relatively descriptive. Financial audit recommendations were implemented. The programme account was correctly kept, and SUCCESS software was used to that end. 2. Comment on the role of other partners (donors, NGOs, contractors, etc). Assess the effectiveness of cofinancing arrangements and donor coordination, if applicable. The Government alone co-financed PARCI, by going beyond the counterpart projected and by financing the establishment of the computer network with a view to installing SIGFIP. Several development partners of Togo sought information on the programme objectives and the conduct of its activities with a view to coordination. UNDP sent a mission that diagnosed the preparation capacity of MTEF, MEF and other ministries; the same institution organised a MTEF update mission. Likewise, UNDP financed the training, in Dakar, of two MEF and French Cooperation (Coopération Française) executives in performance-based management (GAR). Coopération Française has since July 2009 provided technical assistance to support Treasury services reforms for a period of two (2) years. Finally, an EU project hinged on PARCI is currently being implemented in Togo.. Harmonisation: State whether the Bank made explicit efforts to harmonise the instruments, systems and/or approaches with the other partners. At the local level, efforts are made to harmonise development assistance instruments between donors at the time the country is resuming relations with the international financial community. During supervision missions, the issue of coordinating interventions to avoid duplication/overlapping was regularly raised. 19

21 4. For each dimension of programme implementation, assess the extent to which the following criteria were met. Provide a brief assessment (up to two sentences); insert a working score using the scoring scale provided in Appendix 1. ASPECTS RELATED TO PROGRAMME IMPLEMENTATION DIMENSION a) Extent of project adherence to the planned closing date. If the number on the right is 12, a 4 is TIMELINESS scored; between 12.1 and 24, a is scored; between 24.1 and 6, a 2 is scored; beyond 6.1, 1 is scored. b) Bank enforced: Environmental safeguards BANK PERFORMANCE BORROWER PERFORMANCE Fiduciary requirements Agreements concluded under the project c) Bank provided quality supervision in terms of skills mix and practicality of solutions. d) Bank provided quality management oversight. e) Borrower enforced: Environmental safeguards ASSESSMENT Gap in months between the planned closing date and the actual closing date or the date 98% disbursement is achieved. 0 month The activities were implemented on schedule. The difficulties encountered did not hamper the smooth implementation of the project, there was no delay. No direct negative impact on the ecological environment. Most of the recommendations were monitored for their effective implementation. There were many changes of the project task manager and the borrower was not informed about certain changes; certain non-objection demands concerning the stages of the goods and services procurement process suffered as a result. The conditions precedent to grant entry into force and first disbursement were fulfilled and the first disbursement took place on 02/11/2006. The Other conditions were met as the implementation progressed. The supervisions and mid-term review were carried out by Economists and computer experts experienced in public finance management, macro-economic issues and the installation of computer network and integrated management system. The supervision of project management was overall satisfactory. The project task managers were closely assisted by EEP mainly during the replenishment of the special account revolving fund. The last disbursement deadline was not extended. The project had no direct environmental impact. Working score 4 so so 20

22 ASPECTS RELATED TO PROGRAMME IMPLEMENTATION DIMENSION Fiduciary requirements Agreements concluded under the project f) Borrower was responsive to Bank supervision findings and recommendations. g) Borrower collected and used monitoring information for decision making. ASSESSMENT Project accounts were regularly audited and the reports transmitted to the Bank. The recommendations were regularly monitored in the progress reports prepared by EEP, and most of them were implemented. Book-keeping is satisfactory (manual available and use of appropriate software). The contracts were signed in keeping with the rules. The "Other conditions" were fulfilled as the project was implemented. The successive Bank supervision recommendations were overall taken into account, and summarised in the quarterly progress reports transmitted to the Bank. The organisation of project activity-related information was not very effective. A website should have been created to publish or get published the quarterly progress reports, as well as other project management information. Working score 2 21

23 PROJECT COMPLETION REPORT (PCR) G. COMPLETION 1. Is the PCR delivered on a timely basis in compliance with Bank Policy? Date 98% disbursement is achieved (or closing date, if applicable) 6/0/2009 Date PCR was sent to pcr@afdb.org Government PCR was prepared and transmitted to the Bank in August The Bank s PCR will be available on 15 November 2009 Difference in months WORKING SCORE (autogenerated) If the difference is 6 months or less, a 4 is scored. If the difference is more than 6, a 1 is scored. 4 Briefly describe the PCR process. Describe the Borrower s and co-financiers involvement in producing the document. Highlight any major differences of opinion concerning the assessments made in this PCR. Describe the team composition and confirm whether a site visit was undertaken. Mention any major collaboration from other development partners. State the extent of field office involvement in producing the report. Indicate whether comments from Peer Reviewers were received on time (Provide names and positions of Peer Reviewer). [150 words maximum] The Government PCR and Bank PCR were prepared separately. The Government PCR was validated during a seminar devoted to PARCI assessment with the participation of all the PARCI beneficiary structures, and that of the civil society and employers. The PCR preparation mission visited Lomé from 12 to 29 October It was led by Achille TOTO SAME, Principal Public Finance Management and Taxation Expert (OSGE1), and comprised Mr. Kokou Jules HOMAWOO, Computer Expert, Operations Assistant (OSGE2), Mr. Serge N GUESSAN, Principal Procurement Expert, who joined the team from 1 to 18 October The mission held several working sessions with the key project beneficiary structures, the Steering Committee, Government structures involved In the project monitoring and implementation, as well as service providers. Under the consultation with other partners, bilateral meetings were organised with the local representatives of the World Bank, European Union and UNDP. Summarise the key lessons for the Bank and the Borrower, suggested by the programme s outcomes.. [00 words maximum. Any additional narrative about implementation should be included in Annex 6: Programme Narrative] No particular difficulties were encountered in PARCI management. PARCI had a positive impact on the capacity of the eight (8) beneficiary structures, particularly with regard to the adoption of the final PRSP and the improvement of the public expenditure chain by installing SIGFIP (even if all the modules are not yet operational). The impact is particularly appreciable on the Treasury through the reforms of its services and the training received by its workers. Likewise, the Public Debt Department is able to provide a better debt management. In view of the situation of the country s economic and financial administration immediately after the socio-political crisis, and of the multitude of challenges the country is facing, the achievements of PARCI should be consolidated to render these reforms irreversible and sustainable. Future operations could benefit from the project implementation lessons, notably: (i) Maintain the integrated approach used under PARCI an approach that targeted an entire segment of the administration, i.e. inter-related services of which the capacity building of some induces that of others (Customs, Income Tax, Treasury, Directorate of Budget, Directorate of Financial Control, Finance and Economy). In like manner, this approach should guide any capacity building programme in the other sectors; (ii) The success of sensitive reforms like public finance reform requires political will at the highest level of Government; (iii) To have a sustainable impact, any capacity building support should also imperatively improve, strengthen and modernise the structural and institutional framework; (iv) Ensure that project costs are not under-estimated at appraisal, at the risk of hampering the effective implementation of the project; (v) avoid any frequent change of the task manager; (vi) take into account the inadequate financial resources that compelled the Government to finance the computer network installation and cabling required for the functioning of SIGFIP; (vii) maintain the representation of the civil society and employers on the steering committees of capacity building projects and programmes; (viii) beef up coordination with other donor so as to promote cofinancings and synergies between operations. 22