World Bank, "Restructuring Paper on a Proposed Program Restructuring of Nigeria: COVID-19 Action Recovery and Economic Stimulus Program" (Report No. RES55548)
Summary
World Bank restructuring paper, Report No. RES55548, on a proposed program restructuring of the Nigeria COVID-19 Action Recovery and Economic Stimulus (CARES) Program (P174114), approved on December 14, 2020 for the Federal Republic of Nigeria under Program-for-Results financing. The data sheet lists IDA-68030 with a net commitment of 750.00 million US dollars, 195.38 disbursed and 526.68 undisbursed, and a closing date of 30-Jun-2023. The paper seeks approval of the Regional Vice President for a Level 2 restructuring to extend the closing date by 12-months, citing significant delays from the government on various approvals, and to respond to more recent shocks. The 38-page document includes an abbreviations list and a program action plan with protocols for reporting and investigating fraud and corruption allegations at federal and state level.
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“World Bank, ‘Restructuring Paper on a Proposed Program Restructuring of Nigeria: COVID-19 Action Recovery and Economic Stimulus Program’ (Report No. RES55548).”
Original at documents1.worldbank.org. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/world-bank-restructuring-paper-on-a-proposed-program-restructuring-of-5032a00048/
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Public Disclosure Authorized
FOR OFFICIAL USE ONLY
Report No: RES55548
INTERNATIONAL DEVELOPMENT ASSOCIATION
Public Disclosure Authorized
RESTRUCTURING PAPER
ON A
PROPOSED PROGRAM RESTRUCTURING
OF
NIGERIA: COVID-19 ACTION RECOVERY AND ECONOMIC STIMULUS PROGRAM
APPROVED ON DECEMBER 14, 2020
TO THE
Public Disclosure Authorized
FEDERAL REPUBLIC OF NIGERIA
Social Protection and Jobs Global Practice
Western and Central Africa Region
Public Disclosure Authorized
Regional Vice President: Ousmane Diagana
Country Director: Shubham Chaudhuri
Regional Director: Dena Ringold
Practice Manager: Camilla Holmemo
Task Team Leaders: Foluso Okunmadewa, Samuel Taffesse, Wenye Dong
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
ABBREVIATIONS AND ACRONYMS
CARES COVID-19 Action Recovery And Economic Stimulus
COVID-19 Coronavirus Disease 2019
CRF Consolidated Revenue Fund
CSDA Community and Social Development Agency
CSDP Community and Social Development Project
DLI Disbursement-Linked Indicator
DP Delivery Platform
E&S Environment and Social
ESCP Environmental and Social Commitment Plan
ESSA Environmental and Social System Assessment
FCSU Federal CARES Support Unit
FCT Federal Capital Territory
FMFBNP Federal Ministry of Finance, Budget, and National Planning
GBV Gender-based Violence
GDP Gross Domestic Product
GEEP Government Enterprise and Empowerment Program
GRM Grievance Redress Mechanism
IDA International Development Association
IPF Investment Project Financing
IRI Intermediate Result Indicator
ISR Implementation Status Results Report.
IVA Independent Verification Agent
LIPW Labor Intensive Public Works
LMP Labor Management Procedures
M&E Monitoring and Evaluation
MDA Ministries, Departments and Agencies
MS Moderately Satisfactory
MSE Micro and Small Enterprise
MSME Micro, Small and Medium Enterprise
NEMA National Emergency Management Agency
NGF Nigeria Governors Forum
OHS Occupational Health and Safety
PAP Program Action Plan
PDI Project Development Objective Indicator
PDO Project Development Objective
PforR Program-for-Results
PIU Project Implementation Unit
RA Result Area
SCCU State CARES Coordinating Units
SCTU State Cash Transfer Unit
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
SEA Sexual Exploitation and Abuse
SEP Stakeholder Engagement Plan
SH Sexual Harassment
USD United States Dollar
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DATA SHEET (NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program - P174114)
BASIC DATA
Project ID Financing Instrument IPF Component
P174114 Program-for-Results Financing Yes
Environmental and Social Risk Classification (ESRC) (IPF Component)
Low
Approval Date Current Closing Date
14-Dec-2020 30-Jun-2023
Organizations
Borrower Responsible Agency
Federal Republic of Nigeria
Program Development Objective(s)
To expand access to livelihood support and food security services, and grants for poor and vulnerable households and
firms
OPS_TABLE_PDO_CURRENTPDO
Summary Status of Financing (US$, Millions)
Net
Approval Effectiveness Closing
Ln/Cr/TF Signing Date Commitment Disbursed Undisbursed
Date Date Date
IDA-68030 14-Dec-2020 03-Jun-2021 28-Sep-2021 30-Jun-2023 750.00 195.38 526.68
Policy Waiver(s)
Does the Program require any waivers of Bank policies applicable to Program-for-Results operations?
No
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The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
I. PROGRAM STATUS AND RATIONALE FOR RESTRUCTURING
1. This paper seeks approval of the Regional Vice President to restructure the Nigeria Coronavirus Disease
2019 (COVID-19) Action Recovery and Economic Stimulus (CARES) Program (P174114). A Level 2
restructuring is proposed to: (i) proceed with an extension of the Program closing date by 12-months, to
address significant delays from the government on various approvals; (ii) to respond to the more recent
shocks caused by the natural disaster of flooding in Nigeria in the second half of 2022; and (iii) to streamline
implementation arrangements in response to the crisis. The restructuring includes (i) a reallocation among
disbursement categories and disbursement linked indicators (DLIs); (ii) a change in disbursement estimates;
and (iii) an adjustment to the Results Framework. The Program is currently in Moderately Unsatisfactory
status, but the Program Development Objective (PDO) remains achievable within the proposed 12 months
extension period. The Recipient’s performance has improved, and significant progress has been made with
the hiring of the Independent Verification Agent (IVA) in December 2022, which has led to the complete
verification of the results achieved by the participating Nigerian states as of January 13, 2023. This means
that activities equivalent of a total of US$110 million were implemented across the States, leading to a
disbursement ratio of 27 percent as of June 2023. The government is committed to further accelerating
implementation, and an action plan has been developed to complete the Program on time.
A. PROGRAM STATUS
2. The Nigeria CARES Program in the amount of US$750 million equivalent was approved on December 14,
2020, and became effective on September 28, 2021, with a Closing Date of June 30, 2023. The PDO is “to
expand access to livelihood support and food security services, and grants for poor and vulnerable
households and firms.” The Nigeria CARES was designed as an emergency program to support subnational
level efforts to respond to and recover from the COVID-19 induced socioeconomic crisis. It is a hybrid
Program-for-Results (PforR) operation with an Investment Project Financing component, and disbursements
driven by select interventions linked to DLIs in three Results Areas (RAs): (i) RA1: Increased Social Transfers,
Basic Services, and Livelihood Support to Poor and Vulnerable Households; (ii) RA2: Increasing Food Security
and Safe Functioning of Food Supply Chains; and (iii) RA3: Facilitating the Recovery and Enhancing
Capabilities of Micro and Small Enterprises (MSEs). In line with Nigeria’s federal political structure, the
Program is implemented by the 36 States of the Federation and the Federal Capital Territory (FCT), and is
coordinated, monitored, and supported at a federal level. The Program results were designed to be verified
across four rounds of assessment and verification conducted at six monthly intervals.
3. The Nigeria CARES PforR was designed to be implemented using strong and well-performing state-level
platforms, with a strong track record of generating positive economic returns for beneficiaries and
promoting human capital development. These include the Community and Social Development Agencies
(CSDAs); the Fadama implementation units for agricultural support; and the Government Enterprise and
Empowerment Program (GEEP). The CSDA platforms supporting RA1 has been established by the Highly
Satisfactory1 Community and Social Development Project (P090644), reaching over nine million
beneficiaries since 2009 with community infrastructure. RA1 would also build on a delivery platform for
youth employment and entrepreneurship (in 17 States) supported by an earlier World Bank-financed
1 Report No. ICRR0022988
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project.2 The Fadamaunits, Support by National Fadama Development Project (NFDP, P002148) have
successfully implemented a series of World Bank-financed agricultural projects for nearly three decades,
with implementation modalities evolved over time to deliver impressive results in all 36 states and FCT and
reaching 7.1 million beneficiaries. The delivery platforms for RA3 on support to firms are comparatively
more recent (from 2016) reaching 2.3 million beneficiaries, with 18 States having fully operational
platforms. These platforms are therefore expected to deliver quickly at scale once the initial startup delays
are compensated for through an extension.
4. The Nigeria CARES PforR aims to support the government in crisis response by restoring the livelihoods
and food security of poor and vulnerable households and promoting recovery of vulnerable firms in the
country. Key expected results of the Nigeria CARES include a large scale up of existing safety net
interventions at the state level to cover more than 2.5 million direct beneficiaries; support to 1.3 million
farmers to increase food production; and support to recovery of 65,000 MSEs. The Program has a strong
gender focus. The PforR offers the added benefit of consolidating currently fragmented programs at the
state level into streamlined shock responsive platforms and building capacity of those platforms to ensure
sustainability beyond the relatively short duration of two years of the Program.3
5. The design of the Program reflects that Nigeria is a multiethnic and diverse federation of 36 autonomous
states and the FCT. Such design is providing flexibility to states in choosing from a menu of interventions,
each of which corresponds to a DLI selection, that have the best potential to achieve the desired impact.
Given the heterogenous nature of the economic crisis, and the vastly different socioeconomic landscape
across the states in the country, states have selected between 4 and 11 DLIs that best suit their needs for
the Program. Ex ante, each of the 36 states would have the possibilityto earn US$20 million over the course
of the Program, while FCT would have the opportunity to earn US$15 million. Unit price for individual DLIs
is uniform across all states. Unlike many other PforRs where the cost of results is well known ex-ante, the
calculated cost of results delivery often varies when states are rewarded for actual results delivered. This
design, as used in other PforRs in Nigeria, anticipates that actual state performance may vary, leading DLIs
to be over- and underachieved, requiring Program restructuring during implementation. It was always
envisaged that the Program would be restructured as State demand for different interventions would
materialize based on implementation lessons, for example via the envisaged mid-term review (paragraph
85, Project Appraisal Document).
6. The Program is underpinned by an Investment Project Financing (IPF) component (US$15 million
equivalent) that supports the overall coordination of the CARES PforR and is implemented by the Federal
.CARES Coordination Unit (FCSU) housed in the Federal Ministry of Finance, Budget, and National Planning
(FMFBNP). The FCSU provides technical, capacity building, Monitoring and Evaluation (M&E), and peer
learning support to the state delivery agencies and the State CARES Coordination Units (SCCUs). The IPF
component also supports the financing of an independent verification agent recruited by the federal
government to verify the achievement of Program results.
2 Youth Employment and Social Support Operation (YESSO, P126964)
3 The Program is also supported by two complementary operations for protecting the poor and vulnerable in the country; the State Fiscal,
Transparency, Accountability, and Sustainability PforR (P162009) supports the states to protect social and pro-poor expenditure, and the
National Social Safety Nets Project Scale up (P176935) i.e., the national cash transfer program and social register.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
7. The Program experienced start-up delays. After the December 2020 approval, the Program was designed
to provide initial advances to states to begin delivering interventions in January 2021 (with the possibility of
claiming prior results achieved after June 16, 2020, with three rounds of results to be verified 6, 12 and 18
months after effectiveness. However, due to an initial delay of five months in the approval of the external
borrowing plan by the government, with effectiveness nine months after approval, the first disbursement
of advances was not made until March 2022. A longer delay in recruitment of an IVA agency by the federal
government, held up the verification of results for a further 18 months, with the result that the first
assessment and verification of results was not conducted until December 2022, more than 12 months after
the first results assessment had been planned. Delays in verification and reimbursement of states for results
achieved contributed to the slowing of state implementation of the interventions, because states lacked the
funds to finance the interventions from their own resources. Nigeria’s state governments have faced
increasing fiscal constraints due to a range of factors including a decline in oil revenues, which represent
the main source of financing for most state government budgets. The lingering effects of the COVID-19
pandemic that reduced the functioning of institutions and supply chains also contributed to the observed
delays. The heavy rains in the months of June to September 2022 hindered the implementation of
construction-related activities under RA2.
8. Owing to the above delays, the PDO rating and implementation progress ratings were downgraded in
May 2022. It would be appropriate to upgrade the implementation progress rating now that
implementation arrangements are fully functional and results are being delivered, but it is not possible to
upgrade the PDO rating given that the PDO cannot be achieved by the current closing date of June 30, 2023.
With the restructuring and proactive actions underway described below, the PDO would be achieved if an
extension were granted, in line with the action plan proposed by Government to complete a further three
planned assessments.
9. The IVA team conducted its first assessment in late December 2022 and early January 2023 and found
that the Program is picking up speed, captured in the April 2023 Implementation Status and Results
Report (ISR). There have been results achieved on each of the eleven DLIs in the three RAs, and in all states.
The validated results were updated in an ISR in April 2023, and show that (i) close to 1.6 million people are
currently direct beneficiaries of social transfers and basic services; (ii) close to 720,000 farmers and 165 wet
markets are benefiting from RA 2, and close to 8,400 communities have benefitted from improved
infrastructure; and (iii) about 20,000 MSEs were supported. Consequently, US$168 million was earned at
agreed intervention cost per state (overall disbursement is 27 percent as of April 2023). This represents
progress at the first IVA assessment. The next IVA assessment is scheduled for July 2023, and from
monitoring of implementation at state level, the assessment is expected to validate ongoing results, with
projections to lift states’ earnings to close to 50 percent disbursement by end 2023. See Table 1 on current
status of PDO Indicators (PDIs).
Table 1: Current status of PDO4 level indicators
PDI Baseline Current Value % met End Target
4 The PDO is “to expand access to livelihood support and food security services, and grants for poor and
vulnerable households and firms” It is meadured by 3 PDIs: 1. Expanding access to livelihood support and grants
to poor and vulnerable households; 2. Expanding access to food security services for poor and vulnerable
households and; 3. Expanding access to grants for poor and vulnerable firms.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
(April 2023) (current)
Expanding access to livelihood support and grants to poor and vulnerable households
PDI1: Beneficiaries of targeted safety nets and with 950,000 1,599,282 63 2,527,385
access to basic social services (Number)
Comment: Underpinned by DLIs 1-4, which range in achievement from 40-65 percent. PDI is aggregated from
Intermediate Results Indicators (IRIs) are progressing well, especially beneficiaries received transfers (92
percent of target) and community infrastructure services (at 89 percent of target). Female beneficiaries of the
safety nets and basic services are currently 764,094 as against a target of 1,010,954.
Expanding access to food security services for poor and vulnerable households
PDI2: Farmers supported to increase food production 566,046 718,687 56 1,294,405
(Number)
Comment: Underpinned by DLIs 5-7, achieved at 30 percent for DLI5. PDI is aggregate, including from IRI on
farmers utilizing agricultural inputs and services (72 percent). Female farmers supported to increase food
production are currently 177,654 as against a target of 404,551.
Expanding access to grants for poor and vulnerable firms
PDI3:Vulnerable and viable firms supported under 0 20,774 32 64,228
the Program (Number)
Comment: Underpinned by DLIs 9-11, for which DLI10 is at 65 percent achievement. PDI is aggregate,
reflecting different demands from states, with less interest in matching grants for COVID-19 but high demand
of operational support grant (at 65 percent of target). Female-owned vulnerable and viable firms supported
by the Program are currently 10,293 as against a target of 9,634.
10. The progress above is underpinned by strong Program management along all performance dimensions.
Program delivery mechanisms are now fully operational and working effectively after the initial delays, with
capacity to accelerate implementation efforts. The management is in satisfactory compliance with the
established Program Action Plan (PAP), with the majority of actions completed or in good progress.
Specifically:
a. Technical and Monitoring. Program technical performance is rated Moderately Satisfactory (MS),
and M&E is rated Satisfactory. The Federal level coordination, monitoring and technical assistance
component is making substantial progress, and SCCUs are operational in all 36 states (against end
target of 25). The PAP execution and reporting is closely monitored by the Federal Team and the
World Bank Institutional arrangement and sustainability including staff welfare is also given
adequate attention by the Program management and policy makers at the subnational level. The
FCSU, FADAMA Support Team, the Bank of Industry and the Nigeria Governors (NGF) provide
regular technical support and visits to State Delivery Agencies across the three RAs. They supported
the application of the eligibility and participation requirement, as stated in the Financing
Agreement, especially as it relates to use of the Operations Manual, Staffing, Staff Welfare and
Equipment. A formal capacity building program was delivered to strengthen the skills of the M&E
staff at State Delivery Units, Coordinating Units and Federal CARES support Unit on the data
collection, indicators specification and reporting system for the CARES Program.
b. Fiduciary. Program fiduciary systems performance is rated MS. The Program has adopted the fund
release policy for predictability of resource flows to implementation, and the Protocol for
reporting, management and investigating of fraud and corruption allegations is operationalized in
ministries, departments and agencies (MDAs) implementing Nigeria CARES. Submission of states’
audited financial statements , and audit of list of beneficiaries and payment to the beneficiaries in
the intervention areas of the CARES Program are in progress. There is no outstanding audit report.
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The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Procurement arrangements are conducted in line with each individual State’s public procurement
system and existing delivery platforms, while the IPF component is governed by the World Bank
Procurement Regulations. The first IVA Assessment reported substantial performance of the
Program across the 36 States and FCT, with post procurement review and contract performance
audit still ongoing.
c. Environment and Social (E&S). Program E&S systems performance is rated MS. The Program has
made meaningful progress in E&S risk management under the PforR and the IPF component, and
most of the PAP E&S action points are completed. The FCSU integrated E&S risk management
consideration into the IVA protocol which was an innovative approach under a PforR. Similarly, an
E&S screening checklist was also developed for the SCSU delivery platform where all microprojects
were screened for E&S risk prior to implementation as required in the PAP. Substantial progress
was made regarding actions under the IPF component as documented in the ESCP (Environmental
and Social Commitment Plan). While the Delivery Platforms (DPs) have an existing Grievance
Redress Mechanism (GRM), the Program through the FCSU developed a revised GRM system with
Sexual Exploitation and Abuse/Sexual Harassment (SEA/SH) consideration for adoption by the DPs.
Similarly, the SEA/SH action plan have been updated, and relevant training on the Environment
and Social Framework, Occupational Health and Safety (OHS), Stakeholder Engagement Plan (SEP),
Labor Management Procedures (LMP), and GRM were implemented under the Program.
B. Rationale for Restructuring
11. First, the Program is on track to achieve its PDO, provided additional time is added to compensate for
time lost at start up, while addressing lessons from the first verification of results. This verification
demonstrated stronger results than anticipated in the first round (as per Table 1 above) and that the delivery
mechanisms are fully operational after the initial delays, but in need of more time to deliver the results. In
line with the demand-driven and decentralized scope of the Program, the original design made assumptions
on the cost of each intervention based on earlier experience. The assessment and verification exercise has
provided informative lessons that will be incorporated to accelerate implementation of the Program.
Among others, the findings revealed varying level of performance among the states and the impact of
inflation on the cost of activities financed by the Program. A restructuring is therefore needed to extend the
life of the Program to deliver more rounds of results, and to reflect more realistic intervention costs, which
will also increase states’ demand to deliver specific and relevant results. In particular, the costing
(intervention unit price) was found to be overestimated in the case of RA1 on social transfers and livelihood
support, and for RA3 on support to small enterprises, and underestimated for RA2 on support to food
security. In turn, this brings changes to the DLI targets and consequently the Results Framework.
12. Second, the restructuring is needed to adapt the Program to address the more recent shocks caused by
the natural disaster of flooding in Nigeria in the second half of 2022. Heavy rainfall through the 2022 rainy
season caused serious flooding in more than 34 of the 36 states of the Federation. As of November 3, 2022,
the National Emergency Management Agency (NEMA) reported over 612 deaths and 2,776 injured, 3.2
million people affected, of which over 1.4 million are displaced. According to NEMA, over 1.3 million people
need assistance including shelter, clean drinking water, and livelihood support, including food, seeds,
farming tools and cash assistance. Over 300,000 homes are destroyed or damaged, and 572,000 hectares
of farmlands are affected. Most farmlands affected by flood are micro, small and medium enterprises
(MSMEs). Further, the MSME sector has been struggling due to the economic lull in the country and other
challenges, and this was further exacerbated by the flood. At the onset of the flooding, the economy of
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Nigeria and businesses lost approximately N1 trillion (about US$2 billion) in two weeks. In response to
Government request, the World Bank undertook a rapid post-disaster economic damage (“GRADE”)
assessment, which estimated economic damage at US$6.9 billion (1.6 percent of estimated 2021 Gross
Domestic Product [GDP]) and suggested targeted and emergency response for recovery of livelihood, food
security services, and provision of grants for poor and vulnerable households and firms. In November 2022,
the NGF initiated a process of reconsidering the prioritization and targeting of interventions to facilitate the
Program broadening its support for those affected by the floods. As presented in Section II: Description of
proposed changes, there is strong demand by the states for interventions scaling up social transfers for
crisis; for Labor Intensive Public Works (LIPW) and rehabilitation and flood prevention; broadening eligibility
of farmers and small firms to benefit. This in turn requires an adjustment to the Results Framework.
13. Third, the implementation and operational arrangements are fully operational, and the restructuring will
further accelerate disbursement and results achievement. The initial start-up delays (see paragraph 7) had
been resolved by December 2022, and implementation at state level is currently ongoing and has
intensified. The performance of the Borrower, the FCSU, States and MDAs implementing Nigeria CARES has
steadily improved and is considered satisfactory to deliver the intended results and undertake needed
efficiency improvements through the restructuring. To further accelerate the crisis response and deliver on
the results, the restructuring will also streamline disbursement categories and funds flow arrangements
including the granting of another round of advance funds to the States.
14. The request for restructuring and extension is based on extensive consultation and ownership by the
States and FCT. Following the NGF November 2022 meeting, extensive consultations at State and Federal
levels with the World Bank took place to determine priorities, needed adjustments and actions to accelerate
implementation. This resulted in a recalibration across the range of intervention options by each state to
better respond to the impact of the floods. Subsequently, the FMFBNP, through a letter dated April 4, 2023,
formally requested the World Bank for a restructuring of the Nigeria CARES Program. The Nigeria World
Bank also participated in the May 2022 Induction workshop for New and Returning Governors, organized
by the NGF, and undertook extensive consultations on all ongoing World Bank-financed projects with the
17 incoming Governors. The case of Nigeria CARES was specifically mentioned, and the Governors indicated
their commitment to continuity. The NGF itself re-committed to continued support and strong advocacy on
Nigeria CARES Program implementation and achievements of results.
15. The restructuring is not expected to increase risks to meeting the PDO. As a success factor for PforRs,
national ownership has been deepening during Program implementation, and the restructuring is expected
to strengthen this commitment. The focus will be maintained on support to interventions and results that
have short cycle activities and high disbursement; without introducing new activities or indicators that
would increase complexity or risk. The activities are not envisaged to lead to new E&S risks beside the risks
already covered has Environmental and Social System Assessment (ESSA), but the ESSA will be updated to
mitigate any unintended environmental and social risk as relates to rehabilitation. The fiscal constraints of
State Governments will be addressed through a second DLI advance payment, and adjustments and
enhanced monitoring of the funds flow process. Following the recent elections in Nigeria, government
transitions may affect Program activities, as some of the leadership of the subnational governments cureent
and the new principals may require lead-time for take-off, but this would not affect the second verification
of ongoing results in July 2023. This risk has been mitigated by early consultation with the new state
governors on Nigeria CARES, which yielded a strong endorsement by current leadership of the Program
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
interventions, delivery platforms and results.5 These exhaustive consultations of the proposed changes will
strengthen Program delivery.
II. DESCRIPTION OF PROPOSED CHANGES
16. The government is committed to the PDO which remains achievable with the proposed extension and the
implementation adjustments in the restructuring. The Closing Date extension is necessary in the status of
recovery and given the recognition that crisis response requires a longer timeframe than previously
envisaged, especially in the case of covariate shocks. The extension of the Closing Date would help
compensate for the time lost in Program start and is indispensable for the Program to respond to the floods.
Under the action plan agreed with government, the second round of IVA results verification will take place
shortly (July 2023), with the third assessment in December 2023 and the final assessment in June 2024. An
action plan as stated in Annex 1 has been agreed with government teams.
17. The restructuring will provide the opportunity to address immediate emergency intervention needs and
to lay the basis for improved resilience to shocks, in line with the current PDO to provide livelihoods
support, food security services and grants for vulnerable households and firms. The use of the existing
Nigeria CARES PforR, with available delivery platforms and mechanisms, would allow the Recipient to
respond to the impact of the recent natural disaster in a timely fashion, while continuing to address the
economic recovery after COVID-19 and recent economic shocks. This is also consistent with the original
intent of the Program, which is to provide a broad-based emergency package of support to all states in
Nigeria, with a flexible ‘menu of options’ of results based on need with the ability to pivot the Program in
response to shock. The restructuring reflects changes in selection of interventions by the State
Governments, in allocation of proceeds among interventions, which has implications for the estimated
outputs and targets.
18. The restructuring is expected to adjust the Results Framework to reflect changes based on current needs
that can be delivered in a short timeframe. The proposed adjustments can be fully accommodated within
the current menu of interventions and corresponding DLIs, and will not entail a reduction in scope, but
represent a shift among priorities and interventions. In line with the Program’s original objective, the
proposed restructuring will further expand social transfers to poor and vulnerable households; increase the
number of poor communities supported; and increase target of firms receiving operational support grants,
while adjusting downwards some other intermediate indicator targets (e.g., wet markets; IT support for
firms; firms receiving matching grants for loans). With more accurate and reduced intervention costing, the
Program will be able to expand coverage of vulnerable individuals, households, and firms, that have been
hard hit by the recent natural disaster. Nigeria CARES restructuring is expected to expand the coverage of
the beneficiaries to an estimated close to three million social safety nets and livelihoods beneficiaries, and
100,000 small firms and microenterprises; and reach 1.2 million farmers. When indirect beneficiaries are
counted, the Nigeria CARES will reach more than 10 million individuals by the final round of results. The
Results Framework is also simplified by reformulation of the PDIs to reflect the wording of the PDO and
reducing duplication of the Intermediate Indicators with DLIs. Overall, the restructuring will strengthen the
5 https://www.ngf.org.ng/index.php/99-news-from-the-states/2692-over-eight-thousand-farmers-to-benefit-from-ng-
cares-loan-in-kebbi
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
shock responsive capacity of the subnational institutions in the country and increase efficiency in the
delivery of results. See Table 2 on information of the rationale for the PDO indicator changes.
Table 2. PDO Indicators and targets
PDI Original Revised Comments
End Target End Target
(2023) (2024)
PDI1. Beneficiaries of targeted 2,527,385 2,909,722 With the need for extensive recovery from floods, the
safety nets (grants) and with intervention costing has been reduced. This will allow the
access to livelihood support Program to reach more people, at lower cost per person.
(basic social Delivery platforms are well established with good
services)(Number) efficiency in delivery that decreased unit cost.
PDI1 sub. Female 1,010,954 1,200,954 The target also reflects increased need for community
beneficiaries of the safety infrastructure rehabilitation which benefit larger
nets and basic services communities. Includes recipients of social transfers;
(Number) beneficiaries of livelihood support; beneficiaries with
improved social services infrastructure.
PDI2. Farmers supported to 1,294,405 1,173,416 An increase of delivery costs (mainly driven by inflation in
increase food production the intervention costs such as seeds, agricultural inputs)
(Number) reduced the number of farmers the Program can reach.
PDI2 sub. Female farmers 404,551 404,551 However, this will be partially offset by broader eligibility
supported to increase food criteria to better target more flood-affected farms.
production (Number) Includes both farmers using agricultural inputs, and
farmers accessing improved agriculture infrastructure.
PDI3. Vulnerable and viable 64,228 100,000 The delivery platforms under RA3 were less developed
firms supported under the relative to the other RAs, and the original intervention
Program (Number) costing emerged as a disincentive to results delivery. With
unit costs now reduced, the target for firms supported has
PDI 3 sub. Female-owned 9.634 25,000 increased; further underpinned by broader eligibility
vulnerable and viable firms criteria to better target more flood-affected firms (now
supported by the Program including nano-firms; age of eligible firms expanded;
(Number) broader registration channels etc.). Restructuring shifts
focus from firms receiving matching grants for new loans
to firms receiving operational support grants.
19. The restructuring will also streamline operations and implementation in response to the flooding.
Revising and simplifying procedures and processes will also facilitate implementation of the response to the
flooding. The Government and the World Bank have agreed on measures that would accelerate progress
and disbursement. The changes, with revised and simplified interventions, will accelerate implementation
and ensure the achievement of the PDO. This includes the following:
a. Sharpen targeting for interventions. To reflect States’ current priorities as part of the response to the
flood crisis and other shocks, the restructuring will revise eligibility criteria, scope, and selection of
interventions; and reallocate proceeds accordingly. To allow for increase in coverage and number of
targeted beneficiaries and reflect changes in market prices, intervention costs and corresponding DLIs
will be adjusted.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
b. Smooth funds flow and speed up disbursement. To allow for more flexibility and dynamism in
emergency funding and results achievements by states, the restructuring will revise expenditure
categories into one category6, and revise the Funds Flow Policy and Procedure Document to ensure
adequate flow of funds. A second DLI advance payment will ease fiscal constraint of State
Governments (within the ceiling in the Financing Agreement), based on performance of the States
and the analysis of repayment risk.
c. Strengthen fiduciary arrangements and accountability. The above changes will be accompanied by
enhanced monitoring of the consolidated revenue fund (CRF) subaccount in each state for early
detection of issues; of funds disbursement between the CRF Accounts and the delivery platform
accounts, and enhanced monitoring and implementation support, including deployment of Third-
Party Monitors to states in late July 2023.
20. Extension of Closing Date. Finally, the closing date of the credit will be extended by 12 months, to June 30,
2024. The schedule of implementation and disbursement is updated accordingly. The proposed closing date
extension meets the requirements of the World Bank PforR Policy and Directive, specifically: (a) the program
development objective remains achievable; (b) the performance of the Borrower remains satisfactory; (c)
the Borrower and the World Bank agree on actions that will be undertaken by the Borrower to complete
the Program (Annex 1); (d) the credit is not subject to suspension of disbursement; and (e) there are no
outstanding audits or audit reports that are not satisfactory to the World Bank.
6 Consistent with a portfolio-wide approach for Nigeria PforRs to accommodate the federal nature of Programs.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Annex 1: Action Plan
The following actions will be taken to improve the Program performance and implementation:
Action Deadlines
1. Restructuring of Nigeria CARES and countersignature June 2023
2. Adjust eligibility criteria, scope, and selection of interventions; and intervention costs Immediately upon
as agreed in restructuring (led by FCSU) approval of
Restructuring paper
3. Planning meeting for 2nd IVA assessment 1 in Abuja and IVA team training of Staff June 2023
4. Agreement with States and FCSU on criteria and need for second disbursement
July 2023
advance to ease fiscal constraints
5. Second IVA assessment undertaken, followed by disbursement July/August 2023
6. Disbursement of second advance to States end July 2023
7. Fiduciary. Revision of the Funds Flow Policy and Procedure Document to ensure
August 2023
adequate flow of funds in Agreement with World Bank (by FCSU)
8. Implementation support mission and Mid-term review September 2023
9. Monitoring of the CRF subaccount in each state and of funds disbursement between
the CRF Accounts and the delivery platform accounts FCSU and World Bank Task Continuous
team
10. Deploy Third party monitoring of results and implementation performance at State
August 2023
level by FCSU
11. E&S. Conduct half yearly reviews and annual environmental and social audit (PAP) August 2023
12. Continuous advocacy and dialogue with Governors of State to ensure adequate and
Ongoing
timely funding of the activities of delivery platforms, including via the NGF
13. Organizing regular biweekly progress meetings between technical team and the
Ongoing
World Bank
14. Organizing regular monthly progress meetings between the FSCU, technical team,
Ongoing
Governor’s offices, and the World Bank
15. Third IVA assessment undertaken, followed by disbursement December 2023
16. Fiduciary. Implement recommendations from the last FM review, which took place in
Immediate
April 2023
17. Fiduciary. States submit the audited financial statements to the Federal Cares Yearly, next due
Support Unit (PAP) October 2023
18. Fiduciary. States submit the audited procurement and contract performance report Yearly, next due
to the Federal Cares Support Unit (PAP) October 2023
19. E&S. Document setting out referral pathway and available service provider by the
relevant MDA for Gender-based Violence (GBV) incidents (PAP) September 2023
20. Implementation support mission and Joint review of Performance (FCSU, State and
January 2024
the World Bank)
21. Last and fourth IVA assessment undertaken, followed by disbursement June 2024
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
III. SUMMARY OF CHANGES
Changed Not Changed
Change in Results Framework ✔
Change in Loan Closing Date(s) ✔
Reallocation between and/or Change in DLI ✔
Change in Disbursement Estimates ✔
Change in Implementation Schedule ✔
Change in Implementing Agency ✔
Change in Program's Development Objectives ✔
Change in Program Scope ✔
Change in Cancellations Proposed ✔
Change in IPF Component ✔
Change in Disbursements Arrangements ✔
Change in Systematic Operations Risk-Rating Tool
✔
(SORT)
Change in Legal Covenants ✔
Change in Institutional Arrangements ✔
Other Change(s) ✔
IV. DETAILED CHANGE(S)
OPS_DETAILEDCHANGES_COMPONENTS_TABLE
OPS_DETAILEDCHANGES_LOANCLOSING_TABLE
LOAN CLOSING DATE(S)
Original Revised Proposed Proposed Deadline
Ln/Cr/TF Status Closing Date Closing(s) Date Closing Date for Withdrawal
Applications
IDA-68030 Effective 30-Jun-2023 30-Jun-2024 30-Dec-2024
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OPS_DETAILEDCHANGES_DISBURSEMENT_TABLE
DISBURSEMENT ESTIMATES
Year Current Proposed
2021 0.00 0.00
2022 0.00 105,000,000.00
2023 0.00 190,000,000.00
2024 0.00 350,000,000.00
2025 0.00 105,000,000.00
2026 0.00 0.00
.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
ANNEX 1: RESULTS FRAMEWORK
.
.
Results framework
Program Development Objectives(s)
To expand access to livelihood support and food security services, and grants for poor and vulnerable households and firms
Program Development Objective Indicators by Objectives/ Outcomes
RESULT_FRAME_TBL_PDO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Expanding access to livelihood support and grants to poor and vulnerable households (Action: This Objective has been Revised)
Beneficiaries of targeted safety nets and with
950,000.00 2,100,000.00 2,909,722.00
access to basic social services (Number)
Female beneficiaries of targeted safety nets
380,000.00 900,000.00 1,200,954.00
and with access to basic services (Number)
Expanding access to food security services for poor and vulnerable households
Farmers supported to increase food production
566,046.00 900,000.00 1,173,416.00
(disaggregated by gender) (Number)
Action: This indicator has been Revised
Female farmers supported to increase food
113,209.00 250,000.00 404,551.00
production (Number)
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RESULT_FRAME_TBL_PDO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Action: This indicator has been Revised
Expanding access to grants for poor and vulnerable firms
Vulnerable and viable firms supported under the
0.00 80,000.00 100,000.00
Program (Number)
Action: This indicator has been Revised
Female-owned vulnerable and viable firms
0.00 12,000.00 25,000.00
supported by the Program (Number)
Action: This indicator has been Revised
PDO Table SPACE
Intermediate Results Indicators by Result Areas
RESULT_FRAME_TBL_IO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Increased social transfers, basic services, and livelihood support to poor and vulnerable households
Targeted beneficiaries receiving transfers and
stipends disaggregated by gender and 450,000.00 500,000.00 705,267.00
vulnerability profile (Number)
Action: This indicator has been Revised
Targeted female beneficiaries receiving
180,000.00 220,000.00 280,000.00
transfers and stipends (Number)
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RESULT_FRAME_TBL_IO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Action: This indicator has been Revised
Targeted beneficiaries with new income earning
2,130.00 45,000.00 64,320.00
opportunities or household enterprises (Number)
Action: This indicator has been Revised
Female targeted beneficiaries with new income
earning opportunities or household enterprises 852.00 10,000.00 25,000.00
(Number)
Action: This indicator has been Revised
Poor communities that recived basic service
grants and now with improved functional social 8,000.00 9,000.00 10,000.00
services infrastructure (Number)
Rationale:
The target are poor communities that lack basic social service such as Education, Health, Water and Nutrition service. They receive
Action: This indicator has been Revised
community grants to provide such services using a Community Demend Driven approach.
Increasing food security and safe functioning of food supply chain for poor households (Action: This Result Area has been Revised)
Farmers utilizing agricultural inputs and services
440,375.00 590,000.00 729,783.00
(Number)
Female farmers utilizing agricultural inputs and
88,075.00 140,000.00 205,221.00
services (Number)
Farmers utilizing climate smart inputs and
44,037.00 120,000.00 200,000.00
services (Number)
Farmers accessing improved agricultural
81,968.00 143,000.00 217,359.00
infrastructure (Number)
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RESULT_FRAME_TBL_IO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Female Farmers accessing improved
16,393.00 48,000.00 87,350.00
agricultural infrastructure (Number)
Farmers accessing climate-smart improved
8,196.00 90,000.00
agricultural infrastructure (Number)
Farmers utilizing agricultural assets (Number) 43,703.00 301,804.00
Female farmers utilizing agricultural assets
8,740.00 111,980.00
(Number)
Wet markets with upgraded water and sanitation
0.00 650.00 1,462.00
services (Number)
Sellers benefitting from upgraded wet markets
0.00 1,000,000.00 1,400,000.00
(Number)
Female sellers benefitting from upgraded wet
0.00 600,000.00 850,000.00
markets (Number)
Facilitating recovery and enhancing capabilities of micro and small enterprises
Firms receiving matching grants to support new
loans originated after Covid-19 (disaggregated by 0.00 10,000.00 20,868.00
gender) (Number)
Action: This indicator has been Revised
Female-owned firms receiving matching grants
0.00 2,000.00 4,269.00
to support post-COVID-19 loans (Number)
Action: This indicator has been Revised
Firms receiving operational support grants
(disaggregated by gender and firms directing 0.00 75,000.00 111,000.00
grants to mini solar panels) (Number)
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
RESULT_FRAME_TBL_IO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Action: This indicator has been Revised
Female owned firms receiving operational
0.00 9,000.00 16,000.00
support grant. (Number)
Action: This indicator has been Revised
Firms working on mini solar panels receiving
receiving grants for operational support 0.00 1,000.00 2,000.00
(Number)
Action: This indicator has been Revised
Firms receiving grants to support IT-enhancement.
0.00 9,196.00
(disaggregated by gender) (Number)
Action: This indicator has been Marked for
Deletion
Female owned firms receiving grants to
0.00 1,379.00
support IT enhancement (Number)
Action: This indicator has been Marked for
Deletion
Strengthened institutional support for coordinating and delivery
States CARES coordination office established and
0.00 20.00 30.00
functional (Number)
Action: This indicator has been Revised
Periodic verification of DLRs and DLIs and
authorized disbursement conducted by Federal 0.00 80.00 144.00
Support Unit (Number)
Action: This indicator has been Revised
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RESULT_FRAME_TBL_IO
Indicator Name DLI Baseline Intermediate Targets End Target
1
Staff participate in peer learning, experience
sharing sessions and capacity building training. 150.00 400.00 600.00
(Number)
Action: This indicator has been Revised
IO Table SPACE
Disbursement Linked Indicators Matrix
DLI IN01288658 ACTION
DLI 1 Number of beneficiaries receiving State Social Transfers
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 56,860,476.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 55,439.00 56,860,476.00
Action: This DLI has been Revised. See below.
DLI IN01289315 ACTION
DLI 1 Number of beneficiaries receiving State Social Transfers
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 71,230,000.00 0.00
Period Value Allocated Amount (USD) Formula
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Baseline 0.00
372.00 multiplied by the number of SST
End-target 105,439.00 71,230,000.00 beneficaries during the Assessment
Period.
DLI IN01288660 ACTION
DLI 2 Number of beneficiaries engaged and deployed into LIPW activities in social services and receiving stipends
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 53,907,110.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 42,048.00 53,907,110.00
Action: This DLI has been Revised. See below.
DLI IN01289316 ACTION
DLI 2 Number of beneficiaries engaged and deployed into LIPW activities in social services and receiving stipends
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 68,872,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
590.80 multiplied by the number of
End-target 95,239.00 68,872,000.00 LIPW beneficaries during the
Assessment Period.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DLI IN01288664 ACTION
DLI 3 Number of beneficiaries supported with Livelihood Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 47,987,225.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 46,788.00 47,987,225.00
Action: This DLI has been Revised. See below.
DLI IN01289292 ACTION
DLI 3 Number of beneficiaries supported with Livelihood Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 54,232,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
765.86 multiplied by the total value of
grants transferred to number of
End-target 60,340.00 54,232,000.00
Livelihood Grant beneficiaries during
the Assessment Period.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DLI IN01288665 ACTION
DLI 4 Number of direct beneficiaries of completed and functional Community and Basic Service Infrastructure microprojects
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 110,239,290.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 1,433,111.00 110,239,290.00
Action: This DLI has been Revised. See below.
DLI IN01289317 ACTION
DLI 4 Number of direct beneficiaries of completed and functional Community and Basic Service Infrastructure microprojects
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 139,918,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
50.33 multiplied by the number of
Community and Basic Service
End-target 2,190,071.00 139,918,000.00
Infrastructure beneficaries during the
Assessment Period
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DLI IN01288667 ACTION
DLI 5 Number of farmers utilizing agricultural inputs and services from the Program
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 105,138,381.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 292,865.00 105,138,381.00
Action: This DLI has been Revised. See below.
DLI IN01289326 ACTION
DLI 5 Number of farmers utilizing agricultural inputs and services from the Program
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 117,002,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
433.26 multiplied by the number of
End-target 260,814.00 117,002,000.00 beneficaries during the Assessment
Period.
DLI IN01288670 ACTION
DLI 6 Number of farmers accessing improved agricultural infrastructure
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 77,343,510.00 0.00
Period Value Allocated Amount (USD) Formula
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Baseline 0.00
End-target 177,393.00 77,343,510.00
Action: This DLI has been Revised. See below.
DLI IN01289267 ACTION
DLI 6 Number of farmers accessing improved agricultural infrastructure
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 62,532,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
525.16 multiplied by the number of
End-target 135,391.00 62,532,000.00 beneficaries during the Assessment
Period.
DLI IN01288672 ACTION
DLI 7 Number of farmers utilizing agricultural assets (production and small-scale primary processing) provided by the Program
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 79,236,893.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 258,101.00 79,236,893.00
Action: This DLI has been Revised. See below.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DLI IN01289327 ACTION
DLI 7 Number of farmers utilizing agricultural assets (production and small-scale primary processing) provided by the Program
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 71,692,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
420.13 multiplied by the number of
End-target 169,138.00 71,692,000.00 beneficaries during the Assessment
Period.
DLI IN01288673 ACTION
DLI 8 Number of existing wet markets with upgraded water and sanitation service
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 40,712,690.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 1,588.00 40,712,690.00
Action: This DLI has been Revised. See below.
DLI IN01289268 ACTION
DLI 8 Number of existing wet markets with upgraded water and sanitation service
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 38,032,000.00 0.00
Period Value Allocated Amount (USD) Formula
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Baseline 0.00
26,258.20 multiplied by the number of
End-target 1,462.00 38,032,000.00 wet markets upgraded during the
Assessment Period.
DLI IN01288675 ACTION
DLI 9 Number of firms receiving MSE Matching Grants to support new loans originated after June 16, 2020
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 55,331,595.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 28,463.00 55,331,595.00
Action: This DLI has been Revised. See below.
DLI IN01304580 ACTION
DLI 9 Number of firms receiving MSE Matching Grants to support new loans originated after June 16, 2020
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 10,613,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
547.05 multiplied by the value of
transfers to number of firms having
End-target 20,868.00 10,613,000.00
recived matching grants during the
Assessment Period.
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
DLI IN01288677 ACTION
DLI 10 Number of firms receiving Operational Support Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 73,970,592.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 26,570.00 73,970,592.00
Action: This DLI has been Revised. See below.
DLI IN01289352 ACTION
DLI 10 Number of firms receiving Operational Support Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 74,722,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
547.05 multiplied by the value of
transfers to number of firms having
End-target 80,000.00 74,722,000.00
received support grants during the
Assessment Period.
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DLI IN01288678 ACTION
DLI 11 Number of firms receiving IT Enhancement Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 34,272,191.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
End-target 9,196.00 34,272,191.00
Action: This DLI has been Revised. See below.
DLI IN01289323 ACTION
DLI 11 Number of firms receiving IT Enhancement Grants
Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount
Output Yes Number 26,155,000.00 0.00
Period Value Allocated Amount (USD) Formula
Baseline 0.00
547.05 multiplied by the value of
transfers to number of firms having
End-target 26,285.00 26,155,000.00
received grants to support IT
enhancement during the Assessmen
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
ANNEX 2: PROGRAM ACTION PLAN
..
PAP_CHANGE_TBL
Action Completion
Description Source DLI# Responsibility Timing Measurement Action
Establishment Other State Governors Other Prior to Covenant and Revised
and resourcing of and Minister of commencemen eligibility criteria
State CARES the FCT t of Program
Coordinating Unit implementatio
in the Ministry of n in the
Budget and relevant State
Planning for
oversight and
coordination of
the multiple
delivery platforms
Proposed
Establishment Other State Governors Other Prior to Covenant and
and resourcing of and Minister of commencemen eligibility criteria
State CARES the FCT t of Program
Coordinating Unit implementatio
in the Ministry of n in the
Budget and relevant State
Planning for
oversight and
coordination of
the multiple
delivery platforms
A formal capacity Technical Federal CARES Other Prior to Training Module Revised
building program Support Unit Program and reported in
to strengthen the and World Ban implementatio M&E framework
skills of the M&E n at Federal and
staff at State and State Implementation
Delivery Units, leveland every Support
Coordinating 6 months. Supervision
Units and Federal Report of
CARES support World Bank Task
Unit on the data team
collection,
indicators
specification and
reporting system
for the CARES
Proposed
A formal capacity Technical Federal CARES Other Prior to Training Module
building program Support Unit and Program and reported in
to strengthen the World Ban implementatio M&E framework
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NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
skills of the M&E n at Federal and
staff at State and State Implementation
Delivery Units, leveland every Support
Coordinating 6 months. Supervision
Units and Federal Report of
CARES support World Bank Task
Unit on the data team
collection,
indicators
specification and
reporting system
for the CARES
States submit Fiduciary Systems State Recurrent Yearly States submit the Revised
audited financial Accountant audited financial
statements with Generals statements to the
the necessary Federal Cares
information Support Unit.
required for the
CARES Program
audit
Proposed
States submit Fiduciary Systems State Recurren Yearly States submit the
audited financial Accountant t audited financial
statements with Generals statements to the
the necessary Federal Cares
information Support Unit.
required for the
CARES Program
audit
Audit of list of Fiduciary Systems States Auditor Recurrent Yearly States Auditor Revised
beneficiaries and General General submit
payment to the their report to
beneficiaries in the States CARES
the intervention Coordination Unit
areas of the and the Federal
CARES Program CARES Support
conducted by the Unit
States Auditors
General audit at
the end of every
calendar quarter
Proposed
Audit of list of Fiduciary Systems States Auditor Recurren Yearly States Auditor
beneficiaries and General t General submit
payment to the their report to
beneficiaries in the States CARES
the intervention Coordination Unit
areas of the and the Federal
CARES Program CARES Support
conducted by the Unit
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States Auditors
General audit at
the end of every
calendar quarter
Undertake Fiduciary Systems State Recurrent Yearly States submit the No Change
procurement and Procurement audited
contract Agencies procurement and
performance contract
audit of CARES performance
Implementing report to the
Agencies Federal Cares
Support Unit
States Fiduciary Systems State Recurrent Yearly States No Change
Accountants Accountant Accountants
General prepare General General submit
calendar their report to
semester the States CARES
unaudited interim Coordination Unit
financial reports and the Federal
CARES Support
Unit
Conduct Fiduciary Systems Federal CARES Other Environmental Submit Quarterly Revised
environmental Support Unit; screening to the Bank,
and social State CARES before completed report
screening of commencemen with
program activities t of relevant recommendation
and monitoring of Program s about E&S
progress on activities issues, including
environmental the progress of
and social the
compliance. implementation
of actions as
indicated.
Proposed
Conduct Environmental and Federal CARES Other Environmental Submit Quarterly
environmental Social Systems Support Unit; screening to the Bank,
and social State CARES before completed report
screening of commencemen with
program activities t of relevant recommendation
and monitoring of Program s about E&S
progress on activities issues, including
environmental the progress of
and social the
compliance. implementation
of actions as
indicated.
Strengthen Environmental and Social State CARES Other Prior to Revised GRM Revised
(formalize and Systems Coordinating program with clear
document) Units and PIUs implementatio reporting
existing GRM in n in the channel.
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The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
CSDP, SCTU, relevant State.
FADAMA State
Job Creation
Unit/ MSE
Support Units and
GEEP to make it
more robust and
build trust
Proposed
Strengthen Environmental and State CARES Other Prior to Revised GRM
(formalize and Social Systems Coordinating program with clear
document) Units and PIUs implementatio reporting
existing GRM in n in the channel.
CSDP, SCTU, relevant State.
FADAMA State
Job Creation
Unit/ MSE
Support Units and
GEEP to make it
more robust and
build trust
Where relevant Environmental and Social SCCU, CSDA, Other Prior to List and contacts Revised
program / sub- Systems Min of Local implementatio of committee
program activities Govt Affairs n of sub members and
will happen, Program Memorandum of
states to set up activities inauguration,
community level minutes of
(through relevant committee
traditional rulers/ meetings.
institution)
conflict resolution
committee to
address conflict
related to
program
activities.
Proposed
Where relevant Environmental and SCCU, CSDA, Min Other Prior to List and contacts
program / sub- Social Systems of Local Govt implementatio of committee
program activities Affairs n of sub members and
will happen, Program Memorandum of
states to set up activities inauguration,
community level minutes of
(through relevant committee
traditional rulers/ meetings.
institution)
conflict resolution
committee to
address conflict
related to
program
Page 32 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
activities.
All CSDAs to Environmental and Social CSDAs and Other Prior to Developed and Revised
develop, adopt Systems relevant State implementatio submit voluntary
and implement a Ministries n of sub Land donation
Voluntary Land Program framework/proto
Donation(VLD) activities in the col with screening
framework/proto relevant State. checklist
col in line with satisfactory to the
World Bank Bank.
Guideline to
screen all land
selected for micro
projects (All
donated land
must be free of
economic, social
and physical
encumbrances
Proposed
All CSDAs to Environmental and CSDAs and Other Prior to Developed and
develop, adopt Social Systems relevant State implementatio submit voluntary
and implement a Ministries n of sub Land donation
Voluntary Land Program framework/proto
Donation(VLD) activities in the col with screening
framework/proto relevant State. checklist
col in line with satisfactory to the
World Bank Bank.
Guideline to
screen all land
selected for micro
projects (All
donated land
must be free of
economic, social
and physical
encumbrances
Ensure Environmental and Social FCSU, SCCUs and Other Prior to Inclusion of the Revised
Engagement of Systems PIUs Effectiveness listed specialist in
Environmental/O at Federal level the team and
HS specialist, and prior to maintained
social specialist, commencemen throughout the
officer, GBV/ t of Program Program
Gender, GRM implementatio implementation.
officer, in the PIU n at State level.
at the federal and
state level and to
be maintained
throughout the
life of the
program
implementation.
Page 33 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Proposed
Ensure Environmental and FCSU, SCCUs and Other Prior to Inclusion of the
Engagement of Social Systems PIUs Effectiveness at listed specialist in
Environmental/O Federal level the team and
HS specialist, and prior to maintained
social specialist, commencemen throughout the
officer, GBV/ t of Program Program
Gender, GRM implementatio implementation.
officer, in the PIU n at State level.
at the federal and
state level and to
be maintained
throughout the
life of the
program
implementation.
Community Environmental and Social CSDAs or PIU for Other During Approved Revised
management Systems DLI1,4 preparation of Community
committees the Community Development
including or Group Plan or Group
representatives Development Development
from different Plan under DLI Plan with list of
categories of 1.4. (Result committee
persons in the Area 1) members,
community Minutes
including community
community meetings on
leaders, youths, selection and
women groups design and
and PWD’s should implementation
be set to manage of micro projects.
the
implementation
of community
micro projects.
Proposed
Community Environmental and CSDAs or PIU for Other During Approved
management Social Systems DLI1,4 preparation of Community
committees the Community Development
including or Group Plan or Group
representatives Development Development
from different Plan under DLI Plan with list of
categories of 1.4. (Result committee
persons in the Area 1) members,
community Minutes
including community
community meetings on
leaders, youths, selection and
women groups design and
and PWD’s should implementation
be set to manage of micro projects.
Page 34 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
the
implementation
of community
micro projects.
Community Environmental and Social State CSDA or Other During Approved Revised
management Systems PIU for DLI1.4 preparation of Community
committees the Community Development
including or Group Plan or Group
representatives Development Development
from different Plan under DLI Plan with list of
categories of 1.4. (Result committee
persons in the Area 1) members,
community Minutes
including community
community meetings on
leaders, youths, selection and
women groups design and
and PWD’s should implementation
be set to manage of micro projects.
the
implementation
of community
micro projects.
Proposed
Community Environmental and State CSDA or Other During Approved
management Social Systems PIU for DLI1.4 preparation of Community
committees the Community Development
including or Group Plan or Group
representatives Development Development
from different Plan under DLI Plan with list of
categories of 1.4. (Result committee
persons in the Area 1) members,
community Minutes
including community
community meetings on
leaders, youths, selection and
women groups design and
and PWD’s should implementation
be set to manage of micro projects.
the
implementation
of community
micro projects.
States without a Environmental and Social Relevant States Other Prior to the Document setting Revised
GBV response Systems Ministries commencemen out referral
team should t of Program pathway and
quickly set up and Implementatio available service
publicize its n in the provider by the
Response Team relevant State. relevant MDA
for response to
issues of SEA/SH
and support it
Page 35 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
with robust public
enlightenment
program
Proposed
States without a Environmental and Relevant States Other Prior to the Document setting
GBV response Social Systems Ministries commencemen out referral
team should t of Program pathway and
quickly set up and Implementatio available service
publicize its n in the provider by the
Response Team relevant State. relevant MDA
for response to
issues of SEA/SH
and support it
with robust public
enlightenment
program
Conduct half Environmental and Social FCSU / SCCU Recurrent Semi-Annually Submit semi- Revised
yearly reviews Systems annual reviews
and annual and annual E&S
environmental audits to the Bank
and social audit
Proposed
Conduct half Environmental and FCSU / SCCU Recurren Semi-Annually Submit semi-
yearly reviews Social Systems t annual reviews
and annual and annual E&S
environmental audits to the Bank
and social audit
Conduct security Environmental and Social State Other Before Development and Revised
need assessment Systems Governments commencemen Agreement on
and FCT (NE and t of security action
NW) implementatio plan
n in each State
Proposed
Conduct security Environmental and State Other Before Development and
need assessment Social Systems Governments commencemen Agreement on
and FCT (NE and t of security action
NW) implementatio plan
n in each State
Adoption of fund Fiduciary Systems State Min of Other Prior to MDAs BERs Revised
release policy for Finance or commencemen showing
improved Budget and Plan t of Program in cumulative
predictability of each State, budget releases
resource flows to against
MDAs appropriations.
implementing
CARES program.
Page 36 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Proposed
Adoption of fund Fiduciary Systems State Min of Other Prior to MDAs BERs
release policy for Finance or commencemen showing
improved Budget and Plan t of Program in cumulative
predictability of each State, budget releases
resource flows to against
MDAs appropriations.
implementing
CARES program.
Protocol for Fiduciary Systems FCSU and SCCU Other Not later than Report on fraud Revised
reporting, Program and corruption
management and effectiveness allegations
investigating of at Federal included in
fraud and Level and prior Program
corruption to implementation
allegations commencemen progress report
operationalized in t of Program
MDAs implementatio
implementing n at State
CARES program. Level.
Proposed
Protocol for Fiduciary Systems FCSU and SCCU Other Not later than Report on fraud
reporting, Program and corruption
management and effectiveness at allegations
investigating of Federal Level included in
fraud and and prior to Program
corruption commencemen implementation
allegations t of Program progress report
operationalized in implementatio
MDAs n at State
implementing Level.
CARES program.
.
Page 37 of 38
The World Bank
NIGERIA: COVID-19 Action Recovery and Economic Stimulus Program (P174114)
Page 38 of 38
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