INSTITUTIONAL REFORM & CAPACITY BUILDING

Abstract*

The Institutional Reform and Capacity Building Project helps the post-conflict Government of Sierra Leone establish a functioning local government system and improve inclusiveness, transparency, and accountability of public financial management at all levels of government. There are four main project components. Component 1 finances the detailed design and implementation of the government Decentralization Program. The design of the Decentralization... Show More

Development Objective

Establishing a functioning local government system and improving the inclusiveness, transparency, and accountability of public financial management at all levels of government.

Key Details

Project Details

Project ID
P078613
Status
Closed
Team Leader
Roberto O. Panzardi
Borrower 2
N/A

Country
Sierra Leone
Disclosure Date
November 14, 2003
Approval Date
(as of board presentation)
May 11, 2004
Effective Date
July 6, 2004

Total Project Cost 1
US$ 28.19 million
Implementing Agency
N/A
Region
Western and Central Africa
Fiscal Year 3
2004

Commitment Amount
US$ 25.12 million
Environmental Category
B
Environmental and Social Risk
Not Applicable
Closing Date
June 30, 2011

Last Stage Reached
BANK APPROVED
Last Update Date
January 15, 2013

Notes
1. Total project cost includes funding from World Bank and non-bank sources in US$ millions. Active and Closed projects show current commitments. Proposed (pipeline) and dropped projects show the forecast amount. The commitment amount for projects in the pipeline is indicative and may be modified during the project preparation.
2. Borrower refers to the Borrower of a Loan or Recipient of a Grant.
3. ”Fiscal Year” is the fiscal year in which the project was approved (or dropped if the status is dropped). The World Bank's fiscal year is from July 1 - June 30. For example, a fiscal year of 1996 corresponds to July 1, 1995 - June 30, 1996.

Sectors

Themes

FY17 - Public Sector Management

FY17 - Public Administration62%
- FY17 - Administrative and Civil Service Reform7%
- FY17 - Municipal Institution Building42%
- FY17 - Transparency, Accountability and Good Governance13%
FY17 - Public Finance Management13%
- FY17 - Public Expenditure Management13%

FY17 - Social Development and Protection

FY17 - Fragility, Conflict and Violence14%
- FY17 - Conflict Prevention7%
- FY17 - Post-conflict reconstruction7%
FY17 - Social Inclusion13%
- FY17 - Participation and Civic Engagement13%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
IDA GRANT FOR POST-CONFLICT	25.12
Borrower/Recipient	3.07

Total Project Financing (US$ Millions)

Product Line	IBRD/IDA
IBRD Commitment	N/A
IDA Commitment	25.12
IBRD + IDA Commitment	25.12

Lending Instrument
Grant Amount	N/A
Total Project Cost**	28.19

Summary Status of World Bank Financing (US$ Millions) as of April 30, 2025

No data available.

Detailed Financial Activity as of April 30, 2025

Download:

Period	Financier	Transaction Type	Amount (US$)
May 11, 2004	IDA-H0860	Loan Commitment	25,120,000.00

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Overall Implementation Progress (IP)	Satisfactory	2011-08-28
Progress towards achievement of PDO	Satisfactory	2011-08-28
Procurement	Satisfactory	2011-08-28
Financial Management	Satisfactory	2011-08-28
Counterpart Funding	Satisfactory	2011-08-28
Monitoring and Evaluation	Satisfactory	2011-08-28
Project Management	Satisfactory	2011-08-28

COMPLETION RATINGS

INDICATOR	IMPLEMENTATION COMPLETION & RESULTS REPORT: 12-13-2011
Outcomes	Substantial
Risk to Development Outcome	Substantial
Bank Performance	Substantial
Borrower Performance	Moderately Satisfactory
Government Performance	Moderately Satisfactory
Implementing Agency	Substantial

INDEPENDENT EVALUATION RATINGS

INDICATOR	ICR REVIEW: 06-06-2012	PROJECT PERFORMANCE ASSESSMENT REPORT:
Outcome Rating	Moderately Satisfactory	N/a
Risk To Development Outcome	Significant	N/a
Bank Performance	Moderately Satisfactory	N/a
Borrower Performance	Moderately Satisfactory	N/a
Government Performance	Moderately Satisfactory	N/a
Implementing Agency	Moderately Satisfactory	N/a
Icr Quality	Satisfactory	N/a
M&e Quality	Modest	N/a

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Number of elected local councils which are able to make development plans that respond to local priorities through a participatory process.	Value	0	19	19
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment	No elected councils yet. Elections were held in May 2004	Actual as of the closing date of the IDA funded IRCBP.

Number of elected local councils which are able to make budget consistent with Section 67 of Local Government Act 2004.	Value	0. No elected councils yet. Elections were held in	13	15
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment		Actual as of the closing date of the IDA funded IRCBP.

Number of elected local councils which were able to meet the transparency and the financial management accountability requirement as per Local Government Act 2004 (Section 107, 81, 105).	Value	0. No elected councils yet. Elections were held in	10	18
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment		Target not met as of closing date of IDA funded IRCBP.

Number of elected local councils which were able to complete the projects submitted in previous year's work plan.	Value	0	18	18
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment	No elected councils yet. Elections were held in May 2004.

Number of elected councils which were able to deliver all services devolved to them at the levels of the year before devolution.	Value	0. No elected councils yet. Elections were held in	14	14 by end of project
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Number of elected LCs receive a tied grant for each devolved service, at least that amount necessary to continue the operation and maintenance of that service at the standard prior to devolution.	Value	0. No elected councils yet. Elections were held in	19	19
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Percentage of donor funding captured in the fiscal reports using government budget classifications by program and object of expenditures.	Value	Donor funds are estimated in the budget but are no	71%	95% by end of project
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment		71% of donor funding recorded by MoF for 2007 is integrated in financial reports. Only IRCB project funding is captr4ured despiteefforts to collect data from PIUs.

% of Vote Controllers, within 10 days after end of month, submit to the FS actual revenue and expenditure for the preceding month and estimated revenue and expend for the month.	Value	This is revision of original "% of Vote Controller	100%	95% by end of project 06/30/2011.
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

In-year reports are published regularly for tracking poverty expenditure by function.	Value	Poverty-related expenditures are identified in the	Quarterly data on functional expenditures is gazet	Reports on poverty-related expenditure by function
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Percentage of recorded transactions reconciled to bank accounts within one month. Value Reconciliation of fiscal and banking records does 100% 95%
Date February 15, 2004 June 14, 2011 June 30, 2011
Comment

Public Procurement Law embracing the principles of transparency, accountability and efficiency.	Value	The procurement system does not contribute to full	The Public Procurement Law was passed in 2004, and	Public Procurement Law embracing the principles of
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Percentage of reporting entities preparing procurement plans as part of the budget preparation process.	Value	Few reporting entities currently prepared procurem	100%	100% by end of project.
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Percentage of the funds provided for procurement effectively utilized.	Value	No baseline	87%	90% by end of project
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment		87% in accordance with procurement plans, 32% expenditure variance and 37% using open competitive bidding.

The DLC is fully operational and has become financially viable. Value No DLC in Sierra Leone. The DLC component has been cancelled. As a result n/a
Date February 15, 2004 June 14, 2011 June 30, 2011
Comment

Annual project reports to World Bank are of satisfactory quality and provided in a timely manner.	Value	NA.	Quarterly project reports are prepared and are of	April 2005 and annually thereafter.
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Audit reports of IRCBP are unqualified. Value NA Audit reports of IRCBP are unqualified. Yes, annually.
Date February 15, 2004 June 14, 2011 June 30, 2011
Comment

All 19 elected local councils continue to meet the transparency and the financial management accountability requirement as per Local Government Act 2004 (Section 107, 81, 105)	Value	19.00	19.00	19.00
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment		According to LGFD assessments 2009 and 2010, all 19 LCs met the requirement. The results from the 2010 assessments will beavailable later this year.

Number of Local Councils meeting all minimum conditions on CLoGPAS Value 12.00 19.00 15.00
Date April 1, 2009 June 14, 2011 June 30, 2011
Comment
Number of Local Councils meeting the threshold for the performance measures bonus ( or Performance Incentive Grants) of CLoGPAS Value 16.00 16.00 18.00
Date April 1, 2009 June 14, 2011 January 31, 2011
Comment
Number of Local Councils meeting all minimum conditions on CLoGPAS (NEW) Value 0.00 19.00 15.00
Date January 1, 2006 June 14, 2011 June 30, 2011
Comment

Number of Local Councils meeting the threshold 70% of the total for the performance measures bonus of CLoGPAS	Value	0.00	16.00	19.00
	Date	January 1, 2006	June 14, 2011	June 30, 2011
	Comment		The last CLoGPAS in 2009 indicated 16 LCs met the threshold. The results from the 2011 CLoGPAS will be available in the latterpartof this year.

Percent of general population seeing improvements in education services	Value	65.00	0.00	90.00
	Date	July 16, 2007	June 14, 2011	June 30, 2011
	Comment	In 2008, Education 75%	The new INPS Survey will be carried out in 2011. The results are expected to be available later this year.

Percentage of general population seeing improvments in health services	Value	56.00	0.00	84.00
	Date	July 16, 2007	June 14, 2011	June 30, 2011
	Comment	In 2008, health 65%	The new INPS Survey will be carried out in 2011. The results are expected to be available in the latter part of 2011.

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Intermediate outcome indicator tables attached. Value refer to Annex 2 of AM refer to annex 2 of AM attached
Date February 20, 2004 June 14, 2011 June 30, 2011
Comment

Percent of clinics having essential drugs	Value	32.00	0.00	50.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment	Primary Health Care Survey 2005	INPSS data results were not available during the last mission.	National Public Services Survey Report

Decentralization policy is formulated and submitted to Cabinet.	Value	No Policy elaborated	Met. The policy has been adopted by Cabinet as a	Decentralization policy approved
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment

The LGA 2004 is amended in line with Decentralization Policy and sections of the Education Act, Hospitals Board Act, SALWACO Act and Local Tax Act that are in conflict with the LGA 04 are repealed.	Value	Contradictions in legislation	Amendments to the LGA04 and the Hospital Board hav	LGA and other Acts amended.
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment

Percent of primary schools having at least one core textbook per child	Value	36.00	0.00	65.00
	Date	January 1, 2005	June 14, 2011	June 30, 2011
	Comment		INPSS data results were not available yet during the last mission.	National Public Services Survey Report

A Gender Strategy and Policy developed in support of decentralization.	Value	Draft Gender Policy/Strategy	Met. Strategy was developed and plans and provisi	Gender Policy/Strategy submitted to Cabinet
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment

Number of outstanding functions fully devolved according to revised Statutory Instrument	Value	42.00	46.00	82.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment	2004 devolution pending on Statutory instrument. 37 functions devoted in 2007	Not met. Only half of the functions were devolved.

Number of LCs with fit-for-purpose constructed/renovated office buildings	Value	3.00	9.00	19.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment	Freetown, Bo, and Makeni Cities	Not met. Only 9 LC buildings competed and handed over

Number of Local Councils meeting own revenue generation targets (Le 2000 per capita per year for rural councils and Le 3000 per capita per year for urban councils).	Value	4.00	4.00	12.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment		Met. According to the LGFD 2010 assessment, the target was exceeded by two more LCs.

Number of LCs complete projects included in LGDG work plan with satisfactory financial and contract management. Value 14.00 19.00 19.00
Date April 1, 2009 June 14, 2011 June 30, 2011
Comment
Number of Local Councils with elected and trained Ward Committees Value 2.00 19.00 19.00
Date April 1, 2009 June 14, 2011 June 30, 2011
Comment

IEC Strategy for Decentralization is in place.	Value	None. Separate strategies done for MIALG&RD and IR	Met. A national IEC for decentralization strategy	The strategy is operational.
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment

Assessment from available sources (e.g GoBifo) of the extent to which decentralisation has rekindled social cohesion and empowers marginalised groups in the local decision-making process	Value	decentralization 60%Local Government Act 42%	Not met.	Decentrallization 80%Local Government Act 60%
	Date	June 15, 2005	June 14, 2011	June 30, 2011
	Comment		The IPA, a research organization, stated that the results of the survey cannot be used to assess this indicator.

Number of LCs with regular (including random) audits of financial management, procurement, and contract management.	Value	0.00	19.00	19.00
	Date	March 15, 2004	June 14, 2011	June 30, 2011
	Comment	2007:Sample audits only up to 2004

Develop guidelines for integrated Sector and Local Councils planning and monitoring and evaluation.	Value	none	Met. Guidelines for integration of District M&E i	Guidelines for integration of District M&E into Lo
	Date	June 30, 2005	June 14, 2011	January 31, 2011
	Comment	Guidelines for Local Council M&E developed	TORs for consultant prepared and submitted to IPAU.

Respective organograms reflect new disposition as identified in Management & Functional reviews.	Value	none	Partially Met. Organogram approved bu the Public	Agreed approach effected
	Date	April 1, 2009	June 14, 2011	January 31, 2011
	Comment

Appropriate staff recruitment/deployment of civil servants effected. Value none Not met. Agreed approach effected
Date April 1, 2009 June 14, 2011 June 30, 2011
Comment

Staff/systems development programme elaborated	Value	none	Not met.	Agreed approach effected
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment		While the organogram has been developed, the elaboration of staff/systems development is yet to be implemented.

DecSec/LGFD coaching and mentoring of identified Ministry staff conducted in accordance with schedule. Value none Not met. Agreed approach effected
Date April 1, 2009 June 14, 2011 June 30, 2011
Comment

Percentage of recorded transactions reconciled to bank accounts within one month.	Value	Reconciliation of fiscal and banking records does	100%	95%
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

The DLC is fully operational and has become financially viable.	Value	No DLC in Sierra Leone.	The DLC component has been cancelled. As a result	n/a
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Audit reports of IRCBP are unqualified.	Value	NA	Audit reports of IRCBP are unqualified.	Yes, annually.
	Date	February 15, 2004	June 14, 2011	June 30, 2011
	Comment

Intermediate outcome indicator tables attached.	Value	refer to Annex 2 of AM		refer to annex 2 of AM attached
	Date	February 20, 2004	June 14, 2011	June 30, 2011
	Comment

Number of LCs complete projects included in LGDG work plan with satisfactory financial and contract management.	Value	14.00	19.00	19.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment

Number of Local Councils with elected and trained Ward Committees	Value	2.00	19.00	19.00
	Date	April 1, 2009	June 14, 2011	June 30, 2011
	Comment