CURRENCY EQUIVALENTS Exchange Rate Effective (04/09/2015) Currency Unit = Somalia Shilling (SOS) 21,000 SOS = US$1 FISCAL YEAR January 1 – December 31 ABBREVIATIONS AND ACRONYMS AfDB African Development Bank MoF Ministry of Finance AGD Accountant General’s Department MPF Multi Partner Fund AGO Accountant Generals Office NCB National Competitive Bidding AWP Annual Work Plan NDP National Development Plan BCM Business Continuity Management NGOs Non-Governmental Organizations CAATs Computer Aided Audit Techniques OAuG Office of Auditor General CATT Customs Assessment Trade Toolkit ODL Online Distance Learning CBS Central Bank of Somalia OGD Open Government Data CBSL Central Bank of Somaliland OLAP Online Analytical Processing CGG Campaign for Good Governance PAC Public Accounts Committee Chartered Institute of Public Finance and Accountancy PAD Project Appraisal Document CMU Country Management Unit PDC Primary Data Center COPM Comprehensive Operating Procedures Manual PDEs Procuring and Disposal Entities CSO Civil Society Organization PDO Project Development Objectives DA Designated Accounts PEFA Public Expenditure and Financial Assessment DAD Development Assistance Database PEM Public Expenditure Management DFID Department for International Development PETS Public Expenditure Tracking Survey DRC Disaster Recovery Center PFM Public Finance Management EAFS External Assistance Fiduciary Section PFM Public Finance Management EFT Electronic Funds Transfer PFM TC Public Finance Management Technical Committee EFT Electronic Funds Transfer PFM-JSC Public Finance Management Joint Steering Committee ESI Electronic Stored Information PFM-JSC Public Finance Management Joint Steering Committee EU European PFMRCU Public Financial Management Reform Coordinating Unit
(// 4.01) [X] [] Natural Habitats (/ 4.04) [] [X] Pest Management () [] [X] Forests (/ 4.36) [] [X] Cultural Property (, being revised as OP 4.11) [] [X] Involuntary Resettlement (/ 4.12) [] [X] Indigenous Peoples (, being revised as OP 4.10) [] [X] Safety of Dams (/ 4.37) [] [X] International Waterways (// 7.60) [] [X] Projects in Disputed (// 7.60) [] [X] World Bank Grievance Redress Communities and individuals who believe that they are adversely affected by a World Bank (WB) supported project may submit complaints to existing project-level grievance redress mechanisms or the WB’s Grievance Redress Service (GRS). The GRS ensures that complaints received are promptly reviewed in order to address project-related concerns. Project affected communities and individuals may submit their complaint to the WB’s independent Inspection Panel which determines whether harm occurred, or could occur, as a result of WB with its policies and procedures. Complaints may be submitted at any time after concerns have been brought directly to the World Bank's attention, and Bank Management has been given an opportunity to respond. For information on how to submit complaints to the World Bank’s corporate Grievance Redress Service (GRS), please visit . For information on how to submit complaints to the World Bank Inspection Panel, please visit . CONDITIONS AND ASSURANCES Conditions of Grant Effectiveness 162. The conditions for grant effectiveness are the following: The subsidiary agreement between the recipient and the Puntland State of Somalia has been executed in accordance with the provisions of Section I.B of Schedule 2 of the grant agreement. Puntland State of Somalia has established the Puntland public financial management reform coordination unit, the Puntland PFM reform oversight committee, the Puntland technical steering committee and the Puntland component implementation teams in accordance with the provisions of Section I.A of Schedule 2 of the grant agreement. The recipient has prepared and adopted a project implementation manual in accordance with the provisions of Section I.C of Schedule 2 of the grant agreement.
ANNEXES 1: Results Framework and Monitoring SOMALIA: Second Public Financial Management Capacity Strengthening Project (P151492) The Project Development Objective (PDO) is to establish and strengthen institutional capacity for the management of public funds in central finance agencies and targeted sectors. PDO Level Results Indicators* Core Unit of Measure Baseline Target Values Frequency Data Source/ Methodology Responsibility for Data Collection Description (indicator definition etc.) 2016 2017 2018 Indicator One Reduced variance between actual primary expenditure and the originally budgeted primary expenditure. % 45 FG: 40 PL: 50 45 FG: 40 PL: 50 35 FG: 30 PL: 40 25 FG: 20 PL: 30 Annually FMIS and published budget documents and Annual Financial Statements Accountant General’s Department Aggregate fiscal discipline Indicator Two Time elapsed (in months) between end of period covered and submission of audit reports to the legislature. Months 12 12 9 6 Annually Auditor General’s Report to Parliament Office of Auditor General Transparency for the use of public Indicator Three Increase in real terms of domestic revenue collection. Amount (US$ million) 95 FG: 96 PL: 0.72 120 FG: 120 PL: 1 144 FG: 144 PL: 1.3 172 FG: 172 PL: 1.5 Annually Annual Financial Statements Tax Department Resource mobilization INTERMEDIATE RESULTS Intermediate Result (Component One): Revenue mobilization, planning and budget preparation Improved realism of the budget and fiscal discipline.
application of International Public Sector Accounting Standards (IPSAS) – cash basis. arrears; and cash flow statement Intermediate Result indicator Three Percentage of contracts competitive procurement methods. % 0 20 30 60 Annually Transparency, competition and complaints mechanisms in procurement MoF (Tender Public confidence in transparency of procurement processes and systems Intermediate Result Indicator Four Procurement, installation and commissioning of core banking and accounting systems with an added basic payment system. - Text Banking operations manual with no written procedures and incomplete reports. Regional payment system Gathering functional and technical for core banking system and of services for supply and Installation, and stabilization of core banking and accounting solution including the ICT infrastructure Basic payment system operational Annually Central bank project management reports Central bank Public confidence in transparency & accountability of central bank Intermediate Result (Component Three): Strengthening the integrity pillars Strengthened key integrity pillars to hold government accountable for the use of public Intermediate Result indicator One Percentage of expenditures represented by the government entities audited in total public expenditure. % 0 50 60 75 Annually External reports Office of Auditor General Independent oversight and accountability for use of public funds
Intermediate Result indicator Two Percentage of recommendations for which there is evidence of % 0 10 20 40 Annually External Audit reports External Audit reports Fiduciary Assurance Intermediate Result (Component Four): PFM Professionalization Number of PFM accredited staff Intermediate Result indicator One Number of students completing certificate and diploma stages. Number (persons) 0 10 Certificates FG - 5 PL - 5 SL - NA 20 Certificates FG - 5 PL - 7 SL - 8 20 Diplomas FG - 5 PL - 7 SL - 8 Plus 10 ITC-ILO diplomas Annually PFM Academy PFM Academy in participating universities records PFM Academy in participating universities PFM knowledge, skills and competencies Intermediate Result (Component Six): Demand-driven Just-in-time services (Bank Executed) Demand-driven Just-in-time Services (Bank Executed). Intermediate Result indicator One Number of PFM reviews and actionable advisory notes. Number - 1 1 1 Annually PEFA Framework/ Fiscal ROSC Customs Assessment Trade Toolkit (CATT) PETS Bank Task Team Just-in-time analysis and advice
The following skills mix is required for implementation support: Skills Needed Number of Staff Weeks Number of Trips Comments Winston Percy Onipede Cole Sr. Financial Management Specialist (Task Team Leader, GGODR) 12 Staff Weeks/year 6/year Nairobi based Thilasoni Benjamin Musuku Sr. Financial Sector Specialist 4 Staff Weeks/year 4/year Washington based Stephen Mugendi Mukaindo Counsel (LEGAM) 1 Staff Week/year 1/year Nairobi based Adenike Sherifat Oyeyiola Sr. Financial Management Specialist (GGODR) 2 Staff Weeks/year 2/year Juba Leonard Mutuku Matheka Financial Management Short-term Consultant (GGODR) 4 Staff Weeks/year 4/year Nairobi Christiaan Johannes Nieuwoudt Finance Office Staff Week/year 1/year Nairobi Anjani Kumar Sr. Procurement Specialist (GGODR) 4 Staff Weeks/year 4/year Juba based John F. A Etidau Procurement Short-term Consultant (GGODR) 4 Staff Weeks/year 4/year Nairobi based Hugh Riddell Sr. Operations Officer (AFCE4) 1 Staff Week/year 2/year Nairobi based Ikechi B. Okorie Sr. Operations Officer (GGODR) Staff Week/year 1/year Washington based Geoff Handley Consultant (GGODR) 4 Staff Weeks/year 2/year Nairobi Matthias Mayr ET Consultant (AFCE4) 3 Staff Week/year 1/year HQ based Wolfhart Pohl Adviser (GCFDR) 1 Staff Week/year 1/year HQ Timothy John Charles Kelly Lead ICT Policy Specialist (DECWD) 3 Staff Week/year 2/year HQ Ousman Abdulahi Ali Consultant (GPVDR) 4 Staff Weeks/year 2/year Nairobi based Caroline Nelima Wambugu Team Assistant (AFCE2) 2 Staff Weeks/year 1/year Nairobi based Salome Aganda E T Temporary (AFCE4) 2 Staff Weeks/year 1/year Nairobi based