Kaduna State Government - SPARC Nigeria MDAs to use the non-policy demanding activities in the Change ... Kaduna State Government ... reform advocates for developed human resources,

Kaduna State Government

22001155 Change Programme

Office of the Head of Service Bureau of Public service Reform

January 2015

Table of Contents

ABBREVIATIONS AND ACRONYMS ..................................................................................... 3

FOREWORD ....................................................................................................................... 5

EXECUTIVE SUMMARY ....................................................................................................... 6

1. INTRODUCTION ............................................................................................................. 8

2. POLICY AND STRATEGIC CONTEXT OF THE CHANGE PLAN ............................................. 10

3. POLICY & STRATEGY INCLUDING MONITORING & EVALUATION ................................... 11

3.1 OVERALL STRATEGY ............................................................................................................... 11

3.2 RISKS AND ASSUMPTIONS ....................................................................................................... 11

3.3 OUTCOME TARGETS AND WORK PLAN FOR THE DIMENSIONS ........................................................ 12

4. PUBLIC FINANCIAL MANAGEMENT ............................................................................... 32



4.3 OUTCOME TARGETS AND WORK PLAN ...................................................................................... 33

5. PUBLIC SERVICE MANAGEMENT ................................................................................... 68



5.3 OUTCOME TARGETS AND WORK PLAN ....................................................................................... 69

6. CONCLUSION AND NEXT STEPS .................................................................................. 102

7. MONITORING, EVALUATION AND REPORTING ........................................................... 103

ANNEX A: KEY RESULTS FRAMEWORK ............................................................................ 105

POLICY & STRATEGY .................................................................................................................. 105

PUBLIC FINANCIAL MANAGEMENT ............................................................................................... 105

PUBLIC SERVICE MANAGEMENT .................................................................................................. 105

C h a n g e P r o g r a m m e

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Abbreviations and acronyms

APER Annual Performance Evaluation Report

BATMIS Budget and Treasury Management Information System

BC&COA Budget Classification and Chart of Accounts

BCC Budget Call Circular

BPSR Bureau of Public Service Reform

CBOs Civil Base Organisations

CoA Chart of Accounts

COFOG Classification of Functions of Government

DCF II Development Cooperation Framework II

DFID Department for International Development

DMD Debt Management Department

DMO Debt Management Office

DPs Development Partners

EFU–FSP-BPS Economic and Fiscal Update - Fiscal Strategy Paper - Budget Policy Statements

EPA Eleven Points Agenda

ESP Education Sector Plan

ESSPIN Education Sector Support Programme in Nigeria

ExCo Executive Council

GFS Government Financial Statistics

HoS Head of Service

HR Human Resources

HRM Human Resource Management

HRMIS Human Resource Management Information System

ICT Information and Communication Technology

IFMIS Integrated Financial Management Information System

IPSAS International Public Sector Accounting Standards

ITAS Integrated Tax Administration System

KADSEEDSI Kaduna State Economic Empowerment and Development Strategy I

KDBS Kaduna State Bureau of Statistics

KDSG Kaduna State Government

KDSV Kaduna State Vision 2020

KPIs Key Performance Indicators

KSDP Kaduna State Development Plan

LGAs Local Government Areas

MDAs Ministries, Departments and Agencies

MDGs Millennium Development Goals

MoEP Ministry of Economic Planning

MoF Ministry of Finance

MoJ Ministry of Justice

MoST Ministry of Science and Technology

MTEF Medium-Term Expenditure Framework

MTSS Medium Term Sector Strategy

NGO Non-Governmental Organisations

OHoS Office of the Head of Service v

OSAG Office of the State Accountant General or Auditor General

P&S / M&E Policy and Strategy/Monitoring and Evaluation


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PATHS2 Partnership for Transforming Health Systems 2

PEFA Public Expenditure and Financial Accountability

PFM Public Financial Management

PSGRDP Public Sector Governance Reform and Development Project

PSM Public Service Management

PSO Public Service Office

PSR Public Service Reforms

PSs Permanent Secretaries

SAVI State Accountability and Voice Initiative

SEAT State Evaluation and Assessment Tool

SGCBP State Governance and Capacity Building Project

SHoA State House of Assembly

SLPs State Level Programmes

SPARC State Partnership for Accountability, Responsiveness and Capability

WB World Bank


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Foreword

The Governance Change Programme was developed by the Kaduna State Government in collaboration with Department for International Development (DFID) State Partnership for Accountability, Responsiveness and Capability (SPARC), based on a comprehensive self-assessment of its strengths and weaknesses. Following the launch of the Programme in May 2009, the state government and the Development Partners agreed to conduct annual reviews so as to assess progress, identify issues and where necessary, make recommendations for adjusting their strategies and plans. The successful review of the implementation of the 2013/2014 Governance Change Programme as well as the preparation of Change Plans for 2015 is once again a demonstration of our collective resolve to enhance good governance and improve service delivery for the people of Kaduna State. I am proud to be associated with this historic assignment. I wish to state that in spite of the challenges encountered in implementing the Governance Change Programme, some remarkable achievements have been recorded across the three thematic areas of Public Service Management, Public Financial Management and Policy and Strategy including Monitoring and Evaluation. For example, the clarification of mandates of ministries, departments and agencies (MDAs) resulting to improved efficiency in the conduct of government business; the preparation and implementation of a State Development Plan; the adoption of multiyear budgeting; and the adoption of International Public Sector Accounting Standards to promote greater efficiency, transparency and accountability in the management of public resources. Other achievements include the introduction of Corporate Planning, MDA Service Charters, modern Performance Management principles and Medium-Term Sector Strategies. I congratulate all stakeholders for the progress recorded. I wish to also appreciate the immense support we are getting from the development partners. I must say that they have been worthy partners and have always provided the needed support for the modernization and positive transformation of our systems and values. Finally, I wish to state that in spite of the achievements outlined above, there is still room for improvement. Therefore, I call on all stakeholders to redouble their efforts and demonstrate greater commitment to the implementation of the reforms so that we are able to consolidate on the gains recorded and place our dear state firmly on the path of sustainable growth and development. Habila Dogo Kyong Head of Service, Kaduna State. March, 2015


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Executive Summary

The public service machinery in Kaduna State must be fit for purpose and effective in carrying out its responsibilities in order to deliver the reform agenda towards effective implementation of the Kaduna State Development Plan (KSDP). In view of this, Kaduna State Government (KDSG) developed a governance reform programme, based on a comprehensive self-assessment of its strengths and weaknesses. Since then, the Governance Change Programme was developed based on the status of various governance indicators used for the assessment with the first starting from year 2009. A similar assessment had already been done in public financial management i.e. Public Expenditure and Financial Accountability (PEFA) in 2008. In February 2012, another set of self-assessments were carried out on the three thematic reform areas of the state government to assess progress made and challenges towards achieving set milestones. Annual performance review and adjustment of the Change Plan: this 2015 Change Programme is a product of the 2014 annual performance review of both the change plan and change matrix, that is, the Change Programme. The main output of the performance review has been a Change Programme Performance Report documenting the results of the review in detail. As part of the process of performance review and adjustment, a 2-day High Level Retreat was held in October 2014 at Saminaka Holiday Resort, Kaduna with Permanent Secretaries (PSs) and chaired by the Head of Service (HoS). During the retreat, the performance of the state on the 2014 outcome targets was reviewed and the findings and recommendations were used to adjust the set of outputs for achieving each of the outcome targets. Based on the adjusted outputs by outcome and dimension, related activities for actualising each output were developed and the relevant MDAs and supporting Development Partners (DPs) were also identified. Timeframes for completing the activities were indicated by quarter. At the end of the retreat, the adjusted outputs and related activities were used to develop a final version of the Change Programme for the year 2015. The agreed sets of next steps to facilitate effective implementation are stated below:

The Bureau of Public Service Reform (BPSR) to facilitate the approval, publication and circulation of the Change Plan;

BPSR to identify the activities that have policy implications and liaise with the HoS for a memorandum to be submitted to the state Executive Council (ExCo) for approval;

Relevant MDAs to use the non-policy demanding activities in the Change Plan to develop work-plans for implementing their 2015/2016 recurrent budget;

SPARC and other Development Partners to support relevant MDAs in ensuring the development of their work-plans and also support their implementation where appropriate with their own programme work-plans;

SPARC and other partners to use this Change Plan as the main basis for the development of change programme activities in their next work-plans;

BPSR to conduct the 2015 performance review of the Change Plan along-side the Development Cooperation Framework (DCF) performance review in the last quarter of 2015.


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Overall leadership of Change Programme reforms is provided by the KDSG Governance Committee, chaired by the HoS, which report to the State Steering Committee chaired by His Excellency the Governor. Implementation of the Change Programme reforms are being led by the following ministries: Office of the Head of Service (OHoS), Public Service Management (PSM), the Ministry of Finance (MoF) Public Financial Management (PFM) and the Ministry of Economic Planning (MoEP) Policy and Strategy including Monitoring and Evaluation. Pilot sectors for Change Programme reforms included Education, Health, Agriculture and Water supply whilst all other sectors will begin to implement Change Programme reforms in a phased manner depending on which policy MoEP adopts. The day to day implementation of the state's Governance Change Programme will be managed and co-ordinated by the newly established BPSR led by a Permanent Secretary and comprising three departments. The Bureau will act as the Secretariat to the Technical Committee and will manage and co-ordinate Public Service Reforms (PSR) Programme implementation. Many of the reforms require the active engagement of MDAs and it is envisaged that each MDA will need to nominate either specific individuals or a small ‘reform team’ to liaise with the Technical Committee and the BPSR and provide the entry point for carrying through reforms into their specific MDA.


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1. Introduction

Kaduna State Government (KDSG) has demonstrated commitment to reform initiatives. In view of this, reform based activities have been implemented across many institutions in government to enable it to better actualise the socio-economic development vision of the state. Several development partners, including the World Bank (WB) and United Kingdom DFID, are supporting the state in implementing its reform agenda – particularly the State Governance and Capacity Building Project (SGCBP); SPARC; Education Sector Support Programme in Nigeria (ESSPIN); Partnership for Transforming Health Systems (PATHS2) and the State Accountability and Voice Initiative (SAVI). The Kaduna State Governance Change Programme concept was launched in May 2009, with the overall objective of supporting effective delivery of the socio-economic development vision of the state (see Figure 1 for an overview of the planning process). Since the introduction of the concept of the Change Programme in 2009, there has been an annual review of its performance to form the basis for adjusting the Change Plan for the following year. The Change Programme consists of individual Change Matrices and Change Plans for three key reform areas that are fundamental to improving governance. These three governance reform areas are explained below as follows: Policy and Strategy (incorporating Monitoring and Evaluation) (P&S/M&E): This area of reform advocates for developed human resources, organizational capacity, systems and institutional architecture for more effective policymaking and strategy development as well as effective performance in monitoring accountability processes. Public Financial Management: Work in this reform area aims at institutionalising comprehensive PFM management control and information systems. It aims at producing competent PFM staff that would enable KDSG to mobilise and control the financial resources needed to execute its plans, and provide a strong base for implementing its future development plans. Public Service Management: The reform initiatives in these areas intend to deliver a professional, motivated, ethical and well-resourced public service in Kaduna State repositioned to effectively and efficiently deliver quality services in a responsive and accountable manner. Objective of the Governance Change Programme Policy & Strategy and Monitoring and Evaluation: Improving the delivery of state government services through enhancing the quality and effectiveness of state policies and sector strategies. Public Financial Management: Improving state government’s ability to mobilise and control financial resources in a predictable way in order to execute realistic plans in a timely manner. Public Service Management: Improving the effectiveness and efficiency with which public services are delivered through enhancing the quality of civil service policies, structures and performance.


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Figure 1: Change Programme Development Process

The 2015 Change Plan was developed using the findings and recommendations from the 2014 Change Plan performance review. During the development of the 2015 Change Plan, a team of senior state government officials and political office holders gathered for two full days in October 2014 and conducted a holistic and comprehensive assessment of the current situation. The medium term targets set for each of the outcome indicators in the Change Matrix were reviewed and the relevant outputs for actualising them were articulated. These set of new outputs, together with the recommendations from the 2014 Change Plan performance review report, formed the basis for the 2015 Change Plan. The outputs were clustered by their related dimensions and activities were defined for each of the outputs for its actualisation. For each reform area on P&S/M&E, PFM PSM, the overall strategy, risks and assumptions were stated. Further to this, a set of work dimensions exist for each of the reform areas and specific strategy, and outcome targets with baseline information and outputs and activities/ were developed for each dimension. The structure of this Change Plan is as follows: For each reform area:

Overall strategy, detailing the approach to be used to achieve targets and deliver the work plans.

Risk and assumptions, that need to be taken into account during work plan implementation.

For each dimension:

Specific strategy, stating the selected optimal approach for addressing the challenges for that work-area;

Outcome targets, covering immediate, intermediate and the long term, including;

2009 baseline, summarising self-assessment results relating to the dimension topic;

2010 outcome and output targets, summarising the immediate planned results;

2012 outcome and output targets, summarising the intermediate planned results;

2014 policy targets, summarising the medium-term planned results;

2020 vision, summarising the expected long-term impact of governance reforms;

Work plan, detailing the set outputs for achieving each dimension’s outcome targets and the related activities for each output and agency responsible.

•Evaluate & document current situation

•Identify reform priorities

Interactive Self Assessments

•Define long-term vision

•Define intermediate results

Governance Change

Programme

•Define annual work plans

•Define responsibilities and resources required

Governance Change Plans

•Assess performance

•Make reccomentations for adjustment

Annual Change Programme

Reviews


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2. Policy and Strategic Context of the Change Plan

The overall policy thrust of the KDSG is to enable good governance for the people of Kaduna State by creating an environment that provides security and promotes sustainable socio-economic development. In order to implement these overall policies, government has prepared a Kaduna State Vision 2020 (KDSV) and prepared a KSDP for implementation, as announced by His Excellency the Executive Governor of Kaduna State, Alhaji Dr. Mukhtar Ramalan Yero. The KSDP is the medium-term manifestation of the state’s overall development agenda, taking into account other longer-term visions, including the President’s Agenda, the Millennium Development Goals (MDGs), and National and Kaduna State Vision 2020. It describes the projects and programmes which will provide a launch pad for the achievement of longer-term visions. In order to deliver the state’s overall development agenda to the public and assure successful implementation of the KSDP, the public service machinery in Kaduna State must be fit for purpose and effective in carrying out its responsibilities. In order to ensure this is achieved, KDSG has developed a governance reform programme in the form of the Change Programme.


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3. Policy & Strategy including Monitoring & Evaluation 3.1 Overall Strategy

The Governor is leading the development of a renewed development vision for the state and the KSDP will be further developed to expand these policy statements into policy objectives with clear strategies that are linked to financial allocations over the medium term. However, a significant constraint identified is that medium-term macro-economic projections and fiscal strategy in the state are not yet sufficiently comprehensive and are not effectively used to develop medium-term financial or annual budget envelopes that guide strategy development. The approach adopted for medium-term financial planning has been led by the MoEP and broadly based on MDAs submitting medium-term financial plans based on envelopes given by government for capital projects as part of KSDP and medium Term Sector Strategy (MTSS) development. Annual MDAs performance reviews, where they exist, are limited to budget execution performance and do not guide: a) the setting of sector policy targets, b) development of medium-term financing plans or c) negotiation of annual budgets. Support for strategic planning within MDAs is being provided by the MoEP. However there is need to broaden and deepen the scope and quality of this guidance if MDAs are to be supported effectively. There are a number of capacity constraints faced by the MoEP when providing this guidance, including gaps in relevant technical knowledge, limited organizational and human capacity and inadequate resources. A further constraint to strategic planning within MDAs is the absence of, up-to-date and reliable data and research. As part of these policy formulation and strategic planning processes, there is the need to strengthen approaches to monitoring and evaluation. MTSS implementation will require regular assessments and reviews of performance in order to ensure that policies, strategies and programmes remain on track to achieve longer-term development goals in the state. Such performance assessments and reviews will need to be underpinned by sufficient information and statistics and state government will need to ensure that effective institutional and organisational arrangements and capacity are in place to enable this. In line with this, Kaduna State has approved the taking over of the functions of Planning Research and Statistics (PRS) in all MDAs by the MoEP. The training, progression and development would now be determined by MoEP. Against this background, there is recognition within state government of the need to increase investment in developing the human resources, organizational capacity, systems and institutional architecture for more effective policymaking, strategy development and performance management. In this regard, seven dimensions have been identified as highlighted above as areas needing reform. Whilst the state government will take forward key elements of the dimensions, SPARC will provide support in some areas of the reform agenda. Specific strategies are outlined for each of the dimensions in the Change Plan. 3.2 Risks and Assumptions The extent to which Commissioners have a hands-on engagement with policy and strategy development in the state is broadly limited. The strategic imperative to explicitly relate all projects, strategies and plans to realistic resource envelopes might be perceived as too restrictive of political discretions, and therefore undermines the essence of feasible policies and strategies. Other risks include uncertainties in the social, political and economic


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environment including the current level of insecurity and the price of oil, natural disasters and unforeseen social upheavals. Key assumptions include:

Sustained political commitment from the government;

Effective leadership and engagement by Commissioners;

Stable macro-economic environment.

3.3 Outcome Targets and Work Plan for the Dimensions Dimension 1: Development of Medium Term Rolling Plans

Specific Strategy The overall strategy of the dimension is to ensure consistency and alignment between overarching policy statements and the state development vision. The immediate priority will be to ensure synergies between the KSDV, the KSDP, the MTSSs, the Multi Year budget and other emerging sector plans. All these will be underpinned by a common performance management framework approved by the ExCo by the end of 2009. The KSDP will then be revised and improved in subsequent years. Outcome Targets Baseline (2009)

Kaduna State Economic Empowerment and Development Strategy (KADSEEDS1) ended in 2007, and KADSEEDS2 was drafted. However it was recognised in a review that the document was too voluminous and un-implementable. There is a need to flesh out the government’s Eleven Point Agenda (EPA) and thence to develop three year rolling plans under the title of either KSDP or KADSEEDS 2.

Outcomes (by end 2010)

EPA sufficiently well-defined to guide strategic planning within all sectors and policy consistency between EPA and MTSS of pilot sectors. EPA document, or its three year rolling equivalent, revised and improved by mid-2010.


Comprehensive state development framework approved by ExCo (e.g. KSDP), incorporating Medium-Term Expenditure Framework (MTEF), consistent with overarching state socio-economic vision (e.g. EPA). Policy consistency between state development framework (e.g. KSDP) and MTSS of pilot sectors. KSDP or equivalent revised and improved annually.


KSDP and MTEF revised and adjusted in response to annual sector performance review findings and recommendations. Policy consistency between MTSS and state development framework has been expanded into all sectors.

Vision (2020)

Consistency and alignment between: a) overarching policy statements and state development vision (e.g. EPA), b) medium-term socio-economic development plans (e.g. KSDP) and MTEF, c) sector policy frameworks and strategic plans (e.g. MTSS) and d) annual budgets, work plans and implementation.


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Work Plan Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC &

Partner Inputs 1 2

3

4 1 2 3 4 1 2 3 4

2015

2016

2017

KSDP 2014-2018 launched Public Launching. MoEP (State

Planning)

x

Multiyear budget (2016, 2017 and 2018) approved by ExCo/State House of Assembly (SHoA).

a) Budget Calendar, b) Budget Call Circular , c) Defence, Presentation to House, adjustment, Approval by ExCo/House; d) Printing (Printing/Distribution )

MoEP (Budget & State Planning )

x x x

x

x

KSDP revised and costed using recommendations from KSDP performance Review Report, consistent with new Government Policy

a) Participate in the performance Review of KSDP to be led by the M&E workstream, b) identify changes needed in response to new government policy from the findings and recommendations, c) Revise KSDP and d) publish KSDP and disseminate.

MoEP (M&E State Planning and Budget)

x x x

x

Total:


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Dimension 2: Working to Support Political Engagement Specific Strategy The overall strategy is to ensure that the political leadership is well informed regarding the macroeconomic environment and are in a position to define policies that take into consideration available financial resources. It is important that policy makers have adequate and comprehensive information and options to enable them take informed decisions and provide feasible guidelines to sectors and line ministries, agencies and departments. On a regular basis, comprehensive macroeconomic analysis will be undertaken to inform policy guidelines provided to an expanding number of sectors. On a five yearly basis, a revised KSDP will be developed and costed. The policy framework will be based on state macro-economic projections, consistent with identified socio-economic development challenges. Subsequently, internal review for financial feasibility, overall financing plans. Outcome Targets Baseline (2009)

The Governor’s EPA is the current guiding policy framework for Kaduna State. The EPA provides overall policy statements for the state, but these are not detailed, not budgeted for, and do not have outcome targets. Financial envelopes are usually issued by MoEP on an annual basis and as part of budget negotiations, but not by ExCo prior to the commencement of the annual budget cycle.


Macro-Economic analysis undertaken by March 2010 and made available to inform policy guideline and envelope decisions. (With PFM work stream) ExCo issues outcome guidelines for at least the three pilot sectors, with three year envelopes for these sectors based on a) fiscal projections and b) decisions about sharing between sectors (or programmes).


Macro-Economic analysis revised and up-dated – with PFM work stream Outcome guidelines reflect lessons learned and begin to demonstrate realism. Also reflections of altered policy following any possible new administration. ExCo extends its outcome and envelope guidelines to additional pilot sectors.


ExCo extends its outcome and envelope guidelines to all sectors, covering at least 70 percent of the government’s business.

Vision (2020)

Immediately after a new administration starts, a revised state policy framework (e.g. EPA) is developed and costed. The policy framework is based on state macro-economic projections, consistent with identified socio-economic development challenges. After internal review for financial feasibility, overall financing plans developed include policy outcome targets and sector (or programme) envelopes over medium term periods for all government activity.


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Work Plan Outputs Activities Responsibilities

2015 2016 2017 Budget (N 1000’s)

SPARC & Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Revenue projections prepared.

a) Updated macro-economic data collected b) Revenue projection model parameters updated and c) Preparation of various projection scenarios.

MoEP (Statistics, State Planning, Budget, MoF and Kaduna State Bureau of Statistics (KDBS))

x x x

Economic and Fiscal Update-Fiscal Strategy Paper-Budget Policy Statement prepared for 2016.

a) Review of revenue projection model scenarios, b) Stakeholder consultation c) Review of state economic policy and d) Preparation of strategy paper.

MoEP( State Planning, Budget, KDBS and MoF)

X x

X X x

Sectors envelopes

determined.

a) Review of strategy paper and state socio-economic development policy, b)Selection of appropriate revenue projection estimates and c) Preparation and distribution of sector ceilings.

MoEP (State Planning & Budget) x X

x

x


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Outputs Activities Responsibilities

2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Outcomes Guidelines issued a) MoEP develop guidelines and brief ExCo, b) ExCo review fiscal strategy paper and indicative sector ceilings, c) ExCo define output policy indicators and targets consistent with fiscal strategy paper and sector ceilings and d) Review of fiscal strategy paper by SHoA d) MoEP collates and disseminates outcome policy targets to MDAs.

MoEP (State Planning, Budget and SHoA)

x x x

x x x x

x

Total


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Dimension 3: Building the Capacity of the Central Ministry of Economic Planning

Specific Strategy The P&S baseline and State Evaluation and Assessment Tool (SEAT) reports highlight critical gaps in the capacity of the MoEP in the discharge of its mandate. The overall strategy is to strengthen the state MoEP to fulfil its functions as the Central Planning Agency. Alongside strengthening the MoEP other key sectors will be assisted to formulate comprehensive MTSS, consistent with technical guidance developed and provided by MoEP. The MTSSs are incorporated into 14 identified best practice principles supported by on-going technical advice from MoEP. Outcome Targets Baseline (2009)

The MoEP is able to adequately provide support in only three areas out of the 14 sector MDAs. The central planning ministry’s capacity to provide necessary advice and support to MDAs faces a number of constraints, including: a) gaps in relevant technical knowledge base, b) organizational and human capacity and c) lack of resources which would enable them to perform these tasks.


Technical guidance and support functions established within MoEP incorporating the 14 best practice principles of MTSS development. Support provided to at least three pilot sectors help yield acceptable first stage MTSSs in these sectors. MoEP also supports ExCo and SHoA in understanding and adopting improved policy making techniques (see results in B above).


Adequate support provided to at least 5 pilot sectors help yield acceptable first stage MTSSs in these sectors. MoEP improves its support to ExCo and SHoA in understanding and adopting improved policy making techniques (see results in B above).


Support provided to at least 70 percent of government business. Continued improvement of MoEP capacity (internal performance reviews) (with PSM & PFM Streams)

Vision (2020)

All sectors have formulated comprehensive MTSS, consistent with technical guidance developed and provided by MoEP, MTSSs incorporate seven out of 14 best practice principles, and supported by on-going technical advice from MoEP. MoEP also provides support to successive governments helping to ensure sound techniques in policy and financial guidance are provided.


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2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Level of Staff skills determined, Staff training need determined Mechanism for bridging the technical capacity developed within MoEP

a).Conduct staff skills audit, b). Review/update Training Needs Assessment; c). Development of database for Training.

MoEP (PRS, Admin, Budget & State Planning)

x x x

x

Support provided to all sectors help yield acceptable MTSSs.

a). MTSS reference manual; b). Training; c). Sector Studies to identify priorities; d). Estimate committee to request for MTSS reports during budget defence.

MoEP (Budget & State Planning)

x x x x x

x


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2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

MTSS developed for all sectors using Sector Results Framework and consistent with strategy standards. .

a) Conduct sector MTSS workshops, b) setup MTSS writing teams, c) MoEP support to writing teams, d) preparation of draft MTSS, e) Integration of findings and recommendations from sector performance review and f) finalisation of MTSSs.

MoEP (State Planning, Budget & M&E)

x x x x

x x

x

MoEP Establishment Plan implemented.

a) Redeployment of staff within MoEP, b)Deployment of new staff to MoEP, c)Assignment of responsibilities and job descriptions to all staff and d) Provision of induction to all MoEP staff.

MoEP (Admin & PRS) x x x

x

MoEP


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2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Provision of training and guidance on evidenced based and results oriented policy making for ExCo conducted.

a) Preparation of training materials and guidance notes b) Provision of training to ExCo, c) Provision of follow up support to ExCo members d) Drafting of new or revised policies.

MoEP (State Planning)

x x x

x


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Dimension 4: Spreading MTSS Approaches across Government

Specific Strategy

There has been variability in the preparedness of sectors to undertake MTSSs. Four sectors (health, education, agriculture and water) have thus far prepared MTSS. Under the circumstances the overall strategy therefore is to undertake annual review and revision of the four pilot MTSSs whilst developing training manuals for rolling out MTSSs into all sectors in line with government resolve to roll out to all sectors. Outcome Targets D1. Outcome Basis of Sector Policy Statements

Baseline (2009)

Ministries and sectors do not generally have outcome targets. Ministry of Education has an ExCo approved Roadmap. The Capacity for Universal Basic Education System supported Education Sector Plan was not approved by ExCo. Current MTSS work supported by ESSPIN aims to operationalise the Education Sector Plan (ESP) taking into consideration the approved roadmap. Ministries of Health, Agriculture, Water Resources, Commerce and Industries are in the process of developing and submitting policy objectives and outcome targets.


Within the (annually revised) medium term outcome guidelines provided by ExCo, three pilot sectors then develop detailed targets for the purpose of guiding detailed strategy development. Actual strategies demonstrate how these outcomes are to be met. The outcome targets are revised on the basis of early draft MTSS (realistic) strategising, (statements of what is possible) prior to annual presentation back to ExCo by the sector commissioner.


Within the (annually revised) medium term outcome guidelines provided by ExCo, five pilot sectors then develop detailed targets for the purpose of guiding detailed strategy development. Actual strategies in these sectors demonstrate how these outcomes are to be met. For the first three sectors, the outcome targets are revised on the basis of MTSS (realistic) strategising, (statements of what is possible) prior to annual presentation back to ExCo by the sector commissioner. For next two sectors improvements are being realised based on early MTSS strategising.


Within the (annually revised) medium term outcome guidelines provided by ExCo, sectors covering 70% of government business then develop detailed targets for the purpose of guiding detailed strategy development. Actual strategies in these sectors demonstrate how outcomes are to be met. For the first five sectors, the outcome targets are revised on the basis of MTSS strategising, (statements of what is possible) prior to annual presentation back to ExCo by the sector commissioner. For other sectors improvements are being realised based on early MTSS strategising.

Vision (2020)

Within the (annually revised) medium term outcome guidelines provided by ExCo, sectors covering all government business then develop detailed targets for the purpose of guiding detailed strategy development. Actual strategies demonstrate how these outcomes are to be met. Outcome targets are then revised on the basis of MTSS (realistic) strategising, (statements of what is possible) prior to annual presentation back to ExCo by the sector commissioners.


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D2. Research and Baseline Information is Used in Policy and Strategy Definition

Baseline (2009)

There is a dearth of reliable and up-to-date data in the state, although there has been improvement in the availability of baseline information. Most sectors do not have reliable baseline information. Inter-agency data sharing is limited and demographic data is not available to develop SMART outcome targets. The majority of MDAs do not have access to research findings or statistics that sufficiently support strategic analysis or targeted planning.


There is evidence that improving baseline data is being used to help determine strategies in the three pilot MTSS sectors. Operational Research is being commissioned across the three sectors to help determine best strategies. Policy and strategy makers in the three sectors demonstrate learning about the demand for and use of information and research findings.


There is evidence that improving baseline data is being used to help determine strategies in the five pilot MTSS sectors. Operational Research is being commissioned across the five sectors to help determine best strategies. Policy and strategy makers in the five sectors demonstrate learning about the demand for and use of information and research findings.


There is evidence that improving baseline data is being used to help determine strategies relating to 70 percent of all government business. Operational Research is being commissioned across government to help determine best strategies. Policy and strategy makers across 70 percent of government demonstrate learning about the demand for and use of information and research findings.

Vision (2020)

Baseline data is being used to help determine strategies across government. Operational Research is being commissioned across government to help determine best strategies.

D3. National or International Legislative & Regulatory Policies/Guidelines are considered

in making sector strategies; advice sought from Federal agencies

Baseline (2009)

MDAs are generally familiar with relevant Federal and state legislation and regulations. Some have initiated legislation which has been adapted from national legislation (e.g. State Universal Basic Education Law). Some of the new federal legislation and regulations have resulted in a multiplicity of laws and regulations, and fragmentation of activities, roles and responsibilities.


Evidence suggests that in draft MTSSs for the pilot three sectors (or programmes) national and international guidelines have been taken into account. Reasons for variation are provided. Regulatory changes as elements of strategy considered in these sectors. Records (kept by MoEP) show that responses from Federal agencies from which advice is sought (by MoEP or the three pilots) are positive and useful in 80 percent of cases.


Evidence suggests that in draft MTSSs for the pilot five sectors (or programmes) national and international guidelines have been taken into account. Reasons for variation are provided. Regulatory changes as elements of strategy considered in these sectors and implemented. Records (kept by MoEP) show that responses from Federal agencies from which advice is sought (by MoEP or the five pilots) are positive and useful in 80 percent of cases.


Evidence suggests that in draft MTSSs covering 70 percent of government business, national and international guidelines has been taken into account. Reasons for variation are provided. Regulatory changes as elements of strategy considered in these sectors, implemented across the first five. Records (kept by MoEP) show that responses from Federal agencies from which advice is sought (across 70 percent of government) are positive and useful in 80 percent of cases.


Page 23

Vision (2020)

National and international guidelines have been taken into account across government. Reasons for variation are provided. Regulatory changes as elements of strategy considered and implemented. Records (kept by MoEP) show that responses from Federal agencies from which advice is sought (by MoEP) are positive and useful in 80 percent of cases.

D4. Actions and policies of Federal Departments, Local Governments and Private or Non-

Governmental Sector Actors are considered in strategic development

Baseline (2009)

Coordination of policy and strategy with other partners differs across sectors. Some linkages and working arrangements during implementation, coordination arrangements are not clear within strategies and plans.


Policies and strategies in education and health sectors demonstrate improved co-ordination with other partners, especially local government and the non-government sector. MoEP has taken on-board lessons and is giving advice to other sectors.


Policies and strategies in three sectors demonstrate improved co-ordination with other partners, especially local government and the non-government sector. Cross-sector programme planning approach adopted for two programmes each involving two or more of the five MTSS sectors.


Policies and strategies in all sectors demonstrate good co-ordination with other partners, especially local government and the non-government sector. Cross-sector programme planning approach adopted for four programmes each involving all MTSS sectors.

Vision (2020)

Policies and strategies in sectors demonstrate good co-ordination with other partners, especially local government and the non-government sector. Cross-sector programme planning approach adopted for numerous programmes each involving two or more of the five MTSS sectors.

D5. Sector strategies are consistent with human and organisational capacity to implement

them

Baseline (2009)

Because of significant capacity constraints, there has been a tendency to “outsource” organizational functions to external consultants which sometimes results in capacity being drained and institutional memories being outside of the public service.


For three pilot sectors there is evidence that chosen one-year strategies are limited to what can reasonably be implemented. Also for these sectors medium term strategies are combined with plans to ensure that sector capacities are adequately strengthened (with PSM).


For five pilot sectors there is evidence that chosen one-year strategies are limited to what can reasonably be implemented. Also for these sectors medium term strategies are combined with plans to ensure that sector capacities are adequately strengthened.


For 70% of government business there is evidence that chosen one-year strategies are limited to what can reasonably be implemented. Also for these sectors medium term strategies are combined with plans to ensure that sector capacities are adequately strengthened.

Vision (2020)

There is evidence that all sectors are fit for purpose. Also medium term strategies are combined with plans to ensure that sector capacities are adequately strengthened.

D6. The views and opinions of customers, including disadvantaged groups, are taken into

consideration when making strategies

Baseline (2009)

There is evidence that some changes were made to strategies based on consultations in order to have a more positive impact on the underprivileged and/or disadvantaged groups in society. E.g. in education, after consultations, strategies related to development and introduction of family health curriculum were developed. Although feedback from consultations has sometimes been used in the redesign of strategic plans, there is a need to formalize and strengthen this process to ensure it more effectively


Page 24

feeds into strategic planning.


There is evidence that in two of the three MTSS pilot sectors, different kinds of process have been used to involve consumers and the underprivileged, including women, in the formulation of policies and strategies. MoEP has developed a guideline approach for sectors to engage in these practices. Strategies in MTSS sectors also demonstrate a response to the performance reviews (to involve the public, underprivileged and women’s groups). (with PSM stream)


There is evidence that in four of the five MTSS pilot sectors, different kinds of process have been used to involve consumers and the underprivileged, including women, in the formulation of policies and strategies. Strategies in MTSS sectors also demonstrate a response to the performance reviews (which should also involve the public, underprivileged and women’s groups).


There is evidence that for 50 percent of government business, different kinds of process have been used to involve consumers and the underprivileged, including women, in the formulation of policies and strategies. Strategies in MTSS sectors also demonstrate a response to the performance reviews (which should also involve the public, underprivileged and women’s groups).

Vision (2020)

There is evidence that different kinds of process have been used to involve consumers and the underprivileged, including women, in the formulation of policies and strategies across government. Strategies in also demonstrate a response to the performance reviews (which should also involve the public, underprivileged and women’s groups).

D7. Sector policies are financially feasible

Baseline (2009)

None of the MDAs in Kaduna State had MTSS. The Ministry of Education is currently developing an MTSS with ESSPIN support.


MTSSs in the three pilot sectors are developed. These MTSSs fit within projected budget envelopes being defined (with the PFM work stream)


MTSSs in the five pilot sectors are developed. These MTSSs fit within projected budget envelopes being defined (with the PFM work stream)


MTSSs covering 70 percent of government business are developed. These MTSSs fit within projected budget envelopes being defined (with the PFM work stream)

Vision (2020)

MTSSs in all sectors are developed. These MTSSs fit within projected budget envelopes being defined (with the PFM work stream)


Page 25


2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Recommendations for adjusting existing MTSSs agreed.

a) Implementation of Annual sector Performance reviews and b) Identify and agree on recommendations for adjusting of MTSS and financing plans.

MoEP & MoE, Ministry of Agriculture, MoH , Water

x x

x x

Increased capacity of MDA staff to prepare MTSSs.

a) MTSS Development Guidelines reviewed and revised, b) Strengthening the capacity of MoEP technical support staff, c) Provision of training to key staff within sector MDAs.

MoEP (State Planning, M&E and KDBS)

x X

ExCo issues medium-term policy

outcome targets and MDAs develop

detailed targets in response for the

purpose of guiding detailed strategy

development within all sectors. .

a) In collaboration with the M&E team as

the lead, MoEP/ExCo develop annually

and update outcome Key Performance

Indicators (KPIs) in the Results

Framework based on the governments

overall reform agenda and the

information need.

b) Sector MDAs develop detailed targets

for each year in response.

MoEP ( M&E and

KDBS ) All Sectors

x

x

Three year budget ceilings prepared and issued.

a) Three year revenue forecasts completed b) Preparation of indicative sector ceilings based on state policy framework.

MoEP (Budget & State Planning)

x x


Page 26


2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Draft MTSS prepared for all sectors, with targets and strategies consistent with outcome-KPI targets in the updated SDP Results Framework and indicative budget ceilings.

a) Review relevant international, national and state policies and incorporate responses within MTSSs where appropriate, b) Prepare draft strategies and budgets and c) Review and adjust strategies and budgets.

MoEP (State Planning & Budget) All Sectors

x x

x

Final MTSS prepared and published for all sectors, with targets and strategies consistent with updated policy outcome targets and approved three year budget.

a) ExCo review draft MTSS against outcome targets, taking into account updated three year budget ceilings, b) ExCo issue revised outcome targets in response, c) Prioritisation of MTSS strategies and budgets and d) Adjustment of MTSS to ensure consistency with revised outcome targets and budgets. e). Draft MTSS review by SHoA

MoEP (State Planning & Budget) All Sectors

x x x x

x x

x

Sector strategies are consistent with human and organisational capacity to implement them (With PSM work stream).

a) Conduct an organisational assessment in line with PSM Corporate Planning Approach, b) Identify capacity gaps against proposed strategies and c) Develop plans to address these gaps.

MoEP (State Planning) All Sectors.

x x x

Total


Page 27

Dimension 5: Increased use of performance management processes in assuring impact and

effectiveness of policies, strategies and programmes

Specific Strategy

The overall strategy of this dimension will be to help assure the effectiveness of key Kaduna State policy and strategic frameworks, including the KSDP, Governance Change Programme and MTSSs of all sectors, through developing performance management approaches in the state as part of broader planning and budgeting processes. The introduction of proposed performance management processes will be for all sectors. In addition, performance management processes will be introduced in support of cross-government programmes. Performance management processes will be phased into Local Government Areas (LGAs) with half (11) in 2014 and full coverage (23) from 2015.

The introduction of proposed performance management processes will be sequenced to focus on a) performance assessment and developing recommendations for policy, strategy and operational plan adjustments and b) using these assessments and recommendations to adjust selected MTSS and cross-government plans and related financing frameworks and budgets. Proposed performance management processes will focus on enabling the participation of a broad range of stakeholders in sector/programme review and adjustment, including cross-government collaboration, civil society representation e.g. relevant Non- governmental organisations (NGOs), Civil Based Organisations (CBOs), SHoA and development partners. Risks and Assumptions The main overall risk is that delays to resource mobilization and consultancy services could delay implementation. It is anticipated that this risk will be mitigated through careful planning and monitoring by the Technical Working Group. A further risk is that priority sectors will not respond to central guidelines. This can be mitigated by ensuring these MDAs participate in guideline development. A further risk is that budgets have a legal basis but MTSS/MTEF does not potentially undermining the impact of developed processes. It is anticipated that the fiscal responsibility act will address this. Outcome Targets Baseline (2009)

Good progress has been made in setting up systems for monitoring progress against work plans and budget and capital works implementation. Limited evidence of regular performance assessments and impact reviews being used to adjust policies, strategies and programmes.


State Government approves annual performance reports for: a) Governance Change Programme and b) pilot sectors (e.g. Education, Health). Annual joint performance reviews, with broad stakeholder participation, result in recommendations for policy, strategy or programme adjustment.


Governance Change Programme and priority sectors have revised or adjusted policies, strategies and programmes, consistent with performance review recommendations.


Annual state MTEF adjustment and budget negotiation linked to annual performance review processes in all sectors. Annual performance reporting and review mechanisms being adopted in all sectors.

Vision (2020)

All sectors within the state regularly conduct impact assessments against well-defined sector policy outcome targets and adjust polices, strategies and programmes as a result, as part of institutionalized sector performance management processes.


Page 28


2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Overall KDSG sector performance management processes agreed and documented.

a) Identify range and scope of MDA performance reporting, b) Sensitisation of MDAs on overall performance management processes.

MoEP (M&E and KDBS)

x x

M&E Policy Advocacy conducted a) Identify the target audience for M&E policy advocacy and establish the desired change. b) Extract relevant evidence based information and develop key messages for specific audience to trigger the desired change. c) Conduct advocacy workshop with the audience

MoEP (M&E) x

x

x

A core set of cross-sectors KPIs identified, updated and agreed.

a) Review of existing KPIs in Results framework guidance, b) review current international best practice and c) Update the set of revised KPIs in response.

M&E & KDBS x x

x

Detailed guidelines prepared for specific

elements of KDSG Sector performance

management processes.

Review and update of existing

MoEP Sector Performance

Reporting and Review guidelines,

MoEP (M&E)

x


Page 29


2015 2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Performance reports for all sectors

prepared and published.

a) Provision of training on

guidelines for all MDAs,

b) Identify KPIs and collate relevant

performance data/statistics and

information and

c) Drafting of performance reports.

(M&E & KDBS) x

x

x

DFID-

SPARC

Annual performance reviews for all

sectors implemented.

a) Identify and collate relevant

information and produce review

briefing packs,

b) conduct joint annual

performance review and

c) Prepare review report, including

key findings and recommendations.

(M&E & KDBS) X

X

X

DFID-

SPARC

Sectors and programme budgets and

plans (e.g. MTSS and Change Programme)

are revised based on recommendations

from annual performance reviews and

published.

a) Adjust programme budgets and

plans (e.g. MTSS and Change

Programme) in line with

recommendations,

b) Approve and publish revised

budgets and plans and

c) Develop annual operational

plans in response.

MoEP: (State

Planning & Budget)

All Sectors.

X

X

x

DFID-

SPARC

Total


Page 30

Dimension 6: Increased Availability of Data Analysis and Information for M&E, Policy

Formulation and Strategic Planning

Specific Strategy

The overall strategy for this dimension will be to strengthen the results orientation of M&E and related information systems across government, through: a) influencing the identification of KPIs for all sectors and b) supporting the development and alignment of information systems towards these KPIs. In order to support this overall strategy, there will be a focus on utilizing existing data for priority strategic analysis in order to demonstrate the value of comprehensive and up to date accurate data and nurture commitment and support from state government leadership. These shorter-term high visibility initiatives will be complimented by more medium-term initiatives focused on developing guidance and standards across government in developing data collection processes and information systems and nurturing increased confidence of decision makers. Risks and Assumptions The main overall risk is that delays to resource mobilization and consultancy services could delay implementation: to be mitigated through careful planning and monitoring by the Technical Working Group. A further risk is that priority sectors will not respond to central guidelines. This can be mitigated by ensuring these MDAs participate in guideline development and their formal issue. A further risk is that state government leadership remain unconfident in state statistics, this will be mitigated by early demonstration of the value of statistics and the release of a state statistical audit report. Outcome Targets Baseline (2009)

There is significant variation in the availability, completeness and quality of data across sectors, mainly due to a lack of standards for data collection and the absence of systematic data verification processes. There is significant variation across MDAs in the use of available data for strategic planning ad program targeting.


2010 state budget development supported by analysis of policy and strategic issues using currently available data and information, incorporating scenario analysis. Data usage and availability audit report, including recommendations, approved by ExCo.


Data sets in pilot sectors are sufficiently complete and accurate and aligned with information needs covering: a) research and policy and strategy development, b) strategic and financial planning and c) sector progress monitoring and impact assessment.


Well defined data and MIS standards agreed & adopted across all sectors and LGAs within the state. ExCo demonstrates increased confidence and value of state statistics and pilot sectors are able to demonstrate that sector data/ information analysis has been used to formulate, review and adjust policy and strategy.

Vision (2020)

Achieved standards of international best practice with regards to data production and analysis. All policy frameworks, strategic plans and programmes across all MDAs in the state should be evidenced based and evaluated regularly.


Page 3 1


2015 2016 2017

Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

KPI data needs updated a) Update data requirements associated

with KPIs developed.

b) Document additional data needs

frequency, format and source data from

MDAs.

KDBS & M&E x

x

x

x

x

x

x

x

DFID-

SPARC

Data gaps identified and

work plan for addressing

these gaps within

relevant MDAs prepared.

a) Conduct an audit of available data

against documented data needs across

all appropriate MDAs,

b) Identify data gaps and c) prepare a

work plan for addressing these data

gaps, in consultation with relevant

MDAs.

KDBS & M&E x

x

x

x

x

x

x

x

DFID-

SPARC

Data bank of official

statistics established

a). Provision of Computers/Accessories

b). Website design (Portal) for the

Bureau

c) Provision of Internet

Networking/connectivity (V-SAT) for the

Bureau

d). Provision and Installation of

Statistical Software

KDBS x

x

x

x

x x x x DFID-

SPARC

Total:


Page 3 2

4. Public Financial Management 4.1 Overall Strategy The strategies, outcome and output targets for the Change Programme of the PFM Work Stream are generally consistent with those of Stage 1 of the 2008 PFM Reform Programme which was developed under the leadership of the MoEP and the MoF. This earlier programme consisted of five sequential stages, the first of which was called ‘Core Management Control’. It targeted a credible annual budget, capable of being realistically implemented, and strong financial control regulations and systems for budget execution (including procurement), accounting, debt management and audit. The important addition which the 2009 Change Programme of the PFM Work Stream introduced was development of medium term financial forecasts and forward estimates for budget ceilings. These were brought forward from the original plans in order to support the immediate development of the first KSDP and MTSSs in key pilot sectors. The overall objective of Stage 1 of the PFM Reform Programme is to enhance central control over the financial resources of KDSG by improving and developing budgeting, accounting and management systems for income, expenditure, financial assets and liabilities by December 2010. A further objective is to enhance the capacity of staff, through formal and informal training, to improve the sustainability of developments in the longer term. The main outcomes of Stage 1 are expected to include: a) the annual budget estimates present a credible plan, capable of being realistically implemented, b) comprehensive management and control systems provide credible financial information and c) Sustainability is underpinned by trained and motivated staff. 4.2 Risks and Assumptions Issues and possible risks identified during PFM Reform Workshop 2008.


Page 3 3

4.3 Outcome Targets and Work Plan Dimension 1: Budget Preparation

Outcome Targets Baseline (2009)

No medium term rolling revenue or cost forecasts. No medium term sector strategies based on realistic availability of funds. Recurrent and capital budgets are separate processes. Deadlines were missed for preparation of 2008 and 2009 budgets (a decline in performance compared with previous years). No budget ceilings in the 2009 budget circular. New budget classification, used for the first time for 2009 budget, contains: fund type and source, organisational, economic, project and location. Facility for program and functional classifications not yet implemented. Some details and explanations in the published budget need to be improved. The official 2008 budget had only limited public availability and at a late stage. The 2009 budget is not yet in an official printed form and not on the website. Annual budgets are not systematically ‘profiled’ into quarters and months. Revised budgets are used regularly, which undermines the integrity of the original budget. Annual actual expenditure (total and composition) is more than 15% different from original annual budget expenditure. (PEFA score = D). Total revenue is in general only about 75% of budget, caused mainly by a shortfall in drawdown of loans and grants (PEFA score = D).


A basic model for medium term forecasts and plans is developed. All existing KDSG capital projects mapped to the Governor’s 11 point agenda. Help for Medium Term Sector Strategies in two sectors (Health and Education). The annual budget is approved on time, by December 31 each year. Cash ceilings for MDAs are included in the 2010 budget circular. 2010 and 2011 budgets are on same classification as 2009, but with improved accuracy. Map of all organisation/activities of MDAs to Classification of Functions of Government (COFOG) functions. 2010 budget made available to the public by two months after approval, through the bookshop and website. Profiling of budgets by quarter. MDAs are able to better time their requests for capital expenditure and large irregular recurrent items. Recommendation on improved format for justification of budget changes. Periodic budget management reports to decision makers comparing original budget, revised budget and actual.


KDSG fiscal strategy documented. Refined model for medium term forecasts and resource envelopes. Help for MTSS in 4 sectors (health, education, water and agriculture). Used as basis for annual budgets. Budget timetable reliable and harmonised with Local governments. MDAs prepare their 2013 budgets within ceilings linked to estimated three year revenue forecasts and approved by EXCO. Functional and programme budget classification in use. Budget documentation is made more understandable and useful by inclusion of assumptions and improved information on assets and liabilities. Profiling of budgets by month. Agreed improved format for justification of budget changes. Target improved PEFA budget credibility score of C. (dependent on improvements to the whole PFM system).


More accurate 3-year rolling forecasts for revenue and costs including sophisticated model for IGR. Allocations to sectors based on KDSG policies, developed in the knowledge of realistic financial information. Fully costed and prioritised MTSSs for Education, Health, Water Supply and Agriculture. Simplified MTSSs completed for remaining sectors. MDAs prepare their 2015 budgets within ceilings linked to reliable three year revenue forecasts and approved by EXCO.


Page 3 4

Budget and executions is recorded using comprehensive organisational, economic, and sub-functional and programme classification, consistent with Government Financial Statistics (GFS)/COFOG. The annual budget shows a complete picture of the state government’s fiscal forecasts, budget proposals and outcomes of previous years. Efficient timing of allocation of funds to MDAs to allow them to execute their activities as planned. Supplementary budgets reserved for genuine changes in policy or exceptional items. Target PEFA score for budget credibility is B.

Vision (2020)

Three-year forecasts of fiscal aggregates on the basis of economic and functional/sector classification are prepared on a rolling annual basis. (PI-12). MTSS are prepared for at least 75% of primary expenditure. Recurrent cost implications of all capital expenditure are included. (PI-12). Deadlines on the annual budget calendar are always met (PI-11). The budget calendar allows MDAs at least 6 weeks to complete their estimates after receipt of the budget circular. (PI-11). The budget circular issued to MDAs is comprehensive and clear and contains budget ceilings that have been approved by ExCo (PI-11). Annual budget ceilings are clearly linked to the 3-year forecasts and all differences are explained (PI-12). Comprehensive organisational, economic, sub-functional and programme classification, consistent with GFS/COFOG. (PI-5). Annual budget shows a complete picture of the government’s fiscal forecasts, budget proposals and outcomes of previous years (PI-6). Timely and complete set of annual budget documentation is made available to the public through appropriate means. (PI-10). Revised budgets are infrequent and in response to exceptional events. They are carried out according to transparent rules. (PI-16). Annual actual expenditure (total and composition) is less than 5% different from annual budget expenditure. Annual actual revenue is at least 97% of budget revenue. (PI-1 to 3).


Page 35


2015 2016 2017 Budget

(N 1000’s) SPARC &

Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

All revenue sources identified

a) Sensitisation to Political Class and the Civil servants on the need for expansion of revenue base.

b) Develop revenue Template to be use by MDAs

c) Template are collected after been populated by MDAs

MoEP (Budget) MoEP (Budget)

x x

DFID-SPARC

Realistic figure for each revenue sources determined

a) Analyse information on template collected MoEP (Budget) x DFID-SPARC

Five year previous revenue

performance examined

a) Preparation of Economic and Fiscal update and Fiscal Strategy Paper and Budget Policy Statements (EFU – FSP - BPS)

MoEP((budget)/ MoF

x DFID-SPARC

Economic and Fiscal

update and Fiscal Strategy

Paper and Budget Policy

Statements (EFU – FSP -

BPS) prepared

a) collating of relevant financial data b) analysis of data c) Production of Fiscal Strategy Paper and

forecasting Funding Gaps to include (i) the projected rate(s) of inflation; (ii) fiscal deficit; (iii) summaries of debt stock (balances); and presented to SHoA before the draft budget.

MoF / MoEP x

DFID - SPARC

Government policies based on sectors identified, approved and documented

a) Identification of government priorities according to its policies

MoEP (State Planning)

x

Sectoral allocations

determined

b) Determine value of rollovers and liabilities in each sector.

c) Compilation of progress report on budget implementation.

d) Determine total revenue. e) Realistic cash ceiling is produced and

circulated to MDAs.

MoEP (State Planning) / MDAs MoEP (State Planning) / MDAs

x x x x

Budget Committee fully established at MDAs.

a) Relevant committee members identified MoEP / MDAs x

Early deliberations on

budget preparations

a) Preparation of budget calendar b) Adhere to implementation of budget calendar c) Conduct early annual performance review

MoEP/MDAs


Page 36

Outputs Activities Responsibilities 2015 2016 2017

Budget (N 1000’s)

SPARC & Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

conducted at MDAs. d) Simplified MTSS template produce and circulated to MDAs

Budget prepared using

International Public Sector

Accounting Standards

(IPSAS) budget chart of

accounts

a) Completed IPSAS/BCoA distributed to MDAs b) Training of all MDAs on new BC&CoA. c) Phased training of Local Governments on new

BC&CoA. d) MDAs made their returns and other

submissions to MoEP using IPSAS/BCoA codes

MoEP MoF x

x


Page 37

Dimension 2: Revenue Assessment and Collection


Local taxpayer information is available but there is a perceived lack of clarity which may be used by taxpayers as a reason to avoid payments. BIR campaigns have started in 2009. In Law there is a provision for Tax Commissioners but they do not exist in practice. Taxpayers are registered in database systems for individual taxes, which are not fully and consistently linked. Linkages to other registration/licensing functions are weak but are supplemented by occasional surveys of potential taxpayers. Penalties are considered high enough, but could be improved and are not strongly enforced. Whilst there is a programme for continuous tax audit and investigations, planning and monitoring is not based on a clear risk assessment. No data available on collection of tax arrears. A subjective estimate is that less than 60% of tax arrears at the start of a year are collected by the end of the year. Taxes are paid directly into treasury bank accounts, by either taxpayer or tax collecting officers. No overall reconciliation of assessments and collections is made.


Establishment of Taxpayer help desk (2009) Website portal for disseminating information (2009) Forms and tax guides translated into Hausa Taxpayer service standard, Taxpayer perception survey Taxpayer education using mass media and Establishment of Taxpayer service unit (2009) Dissemination of taxpayer service standard Revised edict for Body of Appeal Commission Establishment of Body of Appeal Commission (BAC) Taxpayers enumerated and construction of a robust taxpayer register Debt management unit established by 2010 Computerised Reconciliation system


Continued Taxpayer perception survey and Continued Taxpayer education using mass media Design of Improved penalties for non-compliance Risk based audit selection and management Robust reconciliations between all tax assessments, collections, arrears and transfers. Further outputs to be determined by BIR’s Reform Plan 2010 - 2015 (June 2010)


Continued Taxpayer perception survey and Continued Taxpayer education using mass media Enforcement of penalties for non-compliance Continued risk based audit selection and management. Continued reconciliations Further outputs to be determined by BIR’s Reform Plan 2010 - 2015 (June 2010)

Vision (2020)

PEFA indicators Taxpayers have easy access to comprehensive, user friendly, up-to-date information on the basis of taxation and administrative procedures (PI-13) BIR and other agencies have active taxpayer education campaigns. (PI-13) A transparent tax appeals system is operating, implemented through independent institutional structures, and decisions are promptly acted on. (PI-13) Taxpayers are registered in a complete database system with comprehensive linkages to other registration systems (PI-14) Penalties for noncompliance are high & act as a deterrent and are consistently administered (PI-14) Tax audits and fraud investigations are managed on the basis of a comprehensive / documented audit plan, using clear risk assessment criteria. (PI-14) At least 90% of tax arrears at the start of the year are collected by the end of the year. (PI-15) All tax revenue is paid directly into accounts controlled by Treasury (PI-15) A prompt monthly reconciliation is made of all tax assessments, collections, arrears and transfers (PI-15)


Page 38

Work Plan Outputs Activities Responsibilities 2015

2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

First Perception Survey Conducted

a) Engage the services of a consultant to carry out the survey.

BoIR, MoF x Public Sector Governance Reform and Development Project (PSGRDP)

Internally generated revenue increased. Increase numbers of Tax Payers by 40%

a) Forms and tax guides translated into Hausa, printed and circulated.

b) Conduct tax payer perception survey.

c) Taxpayers Enumerated and construction of a robust taxpayer Register - )Engage 10 informal groups/ union

d) Regular meetings between BIR and MoL&S to enhance IGR

Public Perception of BOIR improved

a) Use the survey to improve the performance and the activities of the board

BoIR, x PSGRDP

Communicate strategy in place a) Engage the services of a consultant to develop a communication strategy

BoIR x

PSGRDP

Tax Payers department established

a) Establish a tax payer service department

b) Continued Taxpayer education using mass media

c) Production and distribution of Tax Payer guide book.

BoIR x

Integrated Tax Administration System (ITAS) Software installed

a) Acquire software. b) Train relevant staff in its use.

BoIR, Revenue Generating Agencies

x

TIN introduced with ITAS a) Introduction of tax payer identification number (TIN)

x


Page 39


Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Compliance enforced a) Send Final reminder to tax payers

b) Take cases to revenue court and tax appeal tribunals

c) Ensure compliance with court judgements

BoIR, Revenue Generating Agencies

x x x

The operations of the board automated

a) Automate all MDAs generating revenue

b) Seek funds ITAS c) Installation of ITAS d) Train Staff e) Implement ITAS

BOIR, Revenue Generating Agencies

x

x x

x x

BOIR Law amended a) Amend board of Internal Revenue law to strengthen the board and provide for an appeal system.

b) Draft amendment of the law submitted to the Executive council (ExCo)

c) ExCo presents to the State House of Assembly

d) SHoA bill passed into law e) His Excellency assents the law

BOIR, ExCo & SHoA x


Page 40

Dimension 3: Internal Control and Internal Audit


Internal auditors act as ‘pre-auditors’ of transactions before payment. Systems based audit is not undertaken. Reporting has not been regular. Capacity and motivation of internal audit staff is low. There is a desire to reactivate the separate cadre of internal audit staff. Currently they are part of the accounting cadre. The existing financial instructions and stores regulations are not understood by many senior officers in MDAs, who do not respect them. Many junior Staff are not receiving on-the-job training. Promotion examinations contain a section on these regulations but there is no systematic training. Internal control rules are therefore not consistently applied across MDAs.


Foundations laid for a modern internal audit service, capable of continuous improvement New internal audit manual developed. Training designed and initial training delivered according to training needs assessment Cadre of Internal Audit staff reactivated. Recruitment of internal auditors, to include not only accountants, but professionals from various disciplines. Stores regulations, financial instructions and other internal control regulations printed and available for staff in all MDAs to access. System designed for all changes in procedures to be reflected in regulations


An internal audit service capable of planning and carrying out work based on internal audit standards Full training in internal audit delivered Improved quality and frequency of standard internal audit reports Internal audit staff able to conduct investigations, responding and reporting on specific requests Harmonising policies to rules – establishment of rules based policies Bureau of Establishment Management Services and Trainings in liaison with office of Accountant General to conduct training courses including regulations affecting PFM Comprehensive user manual for budget classification and chart of accounts.


An internal audit service meeting all aspects of internal audit standards relevant to Kaduna State Government’s needs. Internal control rules and procedures are widely understood and respected by KDSG officers and incidents of non-compliance are rare

Vision (2020)

Internal audit is operational in all ministries and meets international standards (e.g. International Standards for Professional Practice in Internal Audit (ISPPIA)) (PI-21) Internal audit reports adhere to a fixed schedule and are distributed to the audited MDA, MoF and Office of the State Accountant General or Auditor General (OSAG) PI-21. Internal control rules and procedures (see Regulatory Framework, below) are widely understood by KDSG officers (PI-20) Compliance with internal control rules by KDSG officers is very high and use of simplified and emergency procedures is insignificant (PI-20)


Page 41


2015 2016 2017

Budget

(N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4

2015 2016 2017

C.1 Internal Control and Internal Audit: Coverage and Quality of Internal Audit increased and operationalised in all MDAs

a) Deploy and provide training to existing Internal Audit officers on the Internal Audit Manual,

b) Review options and make recommendations for establishing an Internal Audit Cadre and

c) Establish an Internal Audit Cadre if appropriate.

A.G x x

x x

x x

x

C.2 Understanding of and Compliance with Regulations and Procedures by all Officers in MDAs

a) Update Stores regulations, Financial Instructions and other internal control regulations in line with new legislation (e.g. FRA),

b) Revised regulations and procedures printed,

c) All regulations and procedures distributed to staff in all MDAs and

d) Provision of training to key MDA staff on revised regulations and procedures.

e) Report on BTL and other returns be sent to AG on monthly basis

BEMST (OHoS) x x

x x

x


Page 42

Dimension 4: Expenditure Control and Cash Management


A daily assessment is made of cash availability in the main Treasury Account. Cash balances at MDAs (3 accounts per MDA) are reconciled monthly (see Accounting below) but not consolidated. Direct MoF control over MDA cash is lost once releases have been made.


Directive to MDA’s to rationalise number of bank accounts. All dormant bank accounts closed MDAs send bank balances to AG within 10 days of end of the preceding month (i.e. in advance of their accounting returns) Strategic decision taken on whether to centralise or decentralise payments.


Nature of further work is dependent on the strategic decision relating to centralisation/decentralisation.


All cash balances are calculated daily and consolidated

Vision (2020)

All cash balances are calculated daily and consolidated (PI-17)

Baseline (2009)

There is no annual month-by-month cash forecast prepared from estimated receipts and profiled budgets. Releases for salaries and general overheads are predictable. Releases for capital and special overheads are subject to day by day approval by the Governor’s office, and are generally unpredictable.


A system is in place which enables quarterly rolling forecasting of cash availability and provides information to assist scheduling of releases to MDAs Recommend to ExCo to re-activate Fund Allocation Committee A basic monthly Revenue forecasting model (updated monthly)


A system is in place which enables monthly rolling forecasting of cash availability and improved scheduling of releases to MDAs Fund Allocation committee has clear procedures for monthly allocation of funds to MDAs


Efficient timing of release of funds to MDAs to allow them to execute their activities as planned

Vision (2020)

A cash flow forecast is prepared for the fiscal year and is updated monthly on the basis of actual cash inflows and outflows (PI-16) The cash flow forecast is sufficiently reliable that MDAs can plan and commit expenditure at least 6 months in advance, in accordance with their budgeted appropriations (PI-16)

Baseline (2009)

There are poor controls in MDAs over commitments. DVAs (Vote Books) are not properly maintained. Central monitoring of commitments by MoEP is not systematic. As a result commitments can exceed budget allowances.


Clearly designed system for MDAs to check funds availability before requests for releases are made. Clearly designed system for MOEP to check funds availability before MDA releases are approved.


Further work on commitment control depends on reorganisation of work implied by functional review of MOEP (see Budget A2 above) and also on controls built into Integrated Financial Management Information System (IFMIS)/ Budget and Treasury Management Information System (BATMIS).


See 2012

Vision (2020)

Comprehensive expenditure commitment controls are in place and effectively limit commitments to actual cash availability and approved budget allocations (PI-20) All commitments are recorded using the budget classification/chart of accounts (PI-24)


Page 43

Baseline (2009)

There is no systematic recording of expenditure arrears, and insufficient data to estimate the size of the arrears.


Definition and accounting policies for arrears, rollovers and liabilities. Evaluation of liabilities and arrears of expenditure across KDSG as at 31/12/2009.


System for recording and consolidating liabilities designed


Information on expenditure arrears is generated as part of routine reporting

Vision (2020)

Expenditure arrears are less than 2% of total expenditure, and this information is generated as part of routine reporting. (PI-4)


Page 44


2016 2017 Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4

2015 2016 2017

D.1 Consolidation of Cash Balances: Consolidated statements of balances prepared within 7 days of the end of each month.

a) Monitor compliance with directive for MDAs to operate only the specified number of bank accounts, b) MDAs send bank balances to AG within 7 days of end of month and Report on BTL be sent to AG monthly, c) Develop escalation procedures for non-compliant MDAs and d) A review and decisions made around payment centralisation or decentralisation. e) Organise workshop for cash consolidation for all DFAs in accordance with cash consolidation policy

MoF

x x

x x x x

x x

x

D.2 Cash Forecasting and Timing of Cash Releases. Monthly cash forecasts prepared for FAC and cash releases made only in line with FAC approved forecasts.

a) Monthly cash forecasts prepared b) Regular FAC monthly meetings to consider and approve forecasts and c) Consolidated monthly expenditure plan submitted to H.E. for approval.

MoF

x x x

x x x

x x

D.3 Expenditure Commitment Controls. A reliable system for commitment control is designed and activated.

a) Develop and implement a system for MDAs to check funds availability (taking into account existing commitments) before requests for releases are made, b) Clearly designed system for MoEP to check funds availability (taking into account for existing commitments) before MDA

MoF

x x

x x

x x

x x


Page 45


Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4

2015 2016 2017

releases are approved.

D4. Expenditure Arrears. Volume of expenditure arrears reduced.

a) Develop a policy for defining and accounting arrears, rollovers and liabilities, b) Evaluate liabilities and arrears of expenditure across KDSG as at the end of each year and c) Incorporate budget provision for reducing liabilities and arrears. d) To undertake workshop for MDAs explaining how to budget when they are likely to have unpaid liabilities and commitments at the start of the budget year

MoEP MoEP MoEP MoEP, MoF and Debt Management Department (DMD)

x

x

x x


Page 46

Dimension 5: Debt Management


Permission has been granted for a DMD to be established within the MoF.


A specialist Debt Management Department established and organised as per the Federal Debt Management Office (DMO) template.


Debt Management Department staffed by competent trained staff


As 2012

Vision (2020)

Fully operational Debt Management department as per DMO template

Baseline (2009)

External debt records are maintained by the DFA&DM using MS-Excel spreadsheets and are currently being reconciled with the Federal Debt Management Office. The spreadsheet report on external debt is produced periodically. No separate records are used to manage and monitor internal debt.


Records of external debt held at KDSG are reliable and clearly show receipts, service payments, repayments and liabilities Reliable quarterly reconciliations between DMO and DMD spreadsheet records Verification of debt commitment of MDAs


Records of external and internal debt and contingent liabilities of KDSG are reliable. DMD is able to report on all loans according to criteria in DMO template. Reliable monthly reconciliation of all DMD debt records with DMO records / KDSG accounting records. System for recording contingent liabilities in place


As 2012

Vision (2020)

Domestic and foreign debt records are complete, updated and reconciled monthly with high accuracy. (PI-17) Comprehensive management and statistical reports covering debt balances and operations are produced at least quarterly (PI-17)

Baseline (2009)

No debt sustainability analysis has been undertaken.


No change


DMD is able to assist KDSG to undertake a pilot debt sustainability analysis.


Debt sustainability analysis for external and domestic debt is undertaken annually

Vision (2020)

Debt sustainability analysis for external and domestic debt is undertaken annually.(PI-12)

Baseline (2009)

New loans are contracted by the Governor. There is no documented procedure. Guarantees (rare) would also be approved by the Governor.


Recommended policy and procedure for contracting loans and guarantees (negotiation, approval, execution, recording)


(Further work depends on acceptance of recommended procedures)


Loans linked to funding needs analysis

Vision Government’s contracting of loans and issuance of guarantees are always approved by a single


Page 47

(2020) responsible government entity. They are made against transparent criteria and fiscal targets.

Baseline (2009)

Most major parastatals submit fiscal reports to the government at least annually, but a consolidated overview is missing. There is a potential problem with the reliability of the reports as there are auditing delays (see external audit below)


The legal position of parastatals is to be reviewed at policy level. Many of these are dependent on government funding, and have not shown that they have revenue generating capabilities. As such they should be treated as branches of ministries, and appropriate financial controls reinstated.


Capacity building in fiscal risk evaluations Review of loan commitments of parastatals in order for DMD to monitor fiscal risk


Further work depends on action taken with regard to the autonomy or otherwise of parastatals

Vision (2020)

All parastatals submit fiscal reports to KDSG at least six-monthly. DMD consolidates fiscal risk issues of parastatals annually. (PI-9)


Page 48


2016 2016 Budget (N 1000’s)

SPARC & Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

E.1 Institutional arrangements for Debt Management strengthened.

a) Ensure the DMD law is passed b) Review institutional arrangements

between DMC and DMD (taking into account the Federal DMO template for state DMDs) in order to strengthen policy direction of DMD operations,

c) Implement agreed adjustments to institutional arrangements,

d) Regular DMC meetings provide required policy directions (including for Loan procedures) and

e) Development and implementation of a DMD and DMC training programme.

MoF - DMD x x x x x

x

x

DFID-SPARC

E.2 Debt Recording and Reporting. All records of external debt are computerised and used to prepare quarterly reports on debt status.

Provide DMD staff with further training on CS-DRMS.

DMD + SPARC x

DFID-SPARC

E.3 Debt Sustainability. Yearly Debt sustainability analysis report prepared.

a) Further training on debt sustainability analysis provided, b) Methodology for analysis developed and c) Debt information analysed and report prepared on a yearly basis.

DMD + SPARC x x x

DFID-SPARC


Page 49

Dimension 6: Accounting and Reporting


The chart of accounts is currently being updated to conform to the budget classification (see Budget A4 above)


Comparisons between details of budget and accounting results are reliable.


2012 accounts contain sector classification and facility for programme classification.


Accounting records use comprehensive organisational, economic, sub-functional and programme classification, consistent with GFS/COFOG

Vision (2020)

The chart of accounts is integrated with the budget classification and enables comparison against the budget in all dimensions (PI-5, PI-24)

Baseline (2009)

Bank accounts are reconciled monthly. Returns from MDAs contain their bank reconciliation statements. Some MDAs can obtain cash releases from DTO without having submitted their accounting returns.


Timing and completeness of submission of accounting returns is improved All accountants at MDA’s trained in bank reconciliation and submission of returns. Escalation of the issue of MDAs obtaining releases without accounting returns.


As 2010


Improvement in timing through online input of accounting data by MDAs (IFMIS/BATMIS).

Vision (2020)

Bank reconciliation for all KDSG bank accounts take place at least monthly within 2 weeks of the month end (PI-22)

Baseline (2009)

Reconciliation of suspense accounts, advances and other ‘below the line’ accounts is done twice a year for the final accounts. Reconciliation of these delays the production of the accounts.


Sensitisation/Discipline of MDA’s to the need for early reporting Investigation of composition of below the line balances as at 31/12/09.


As 2010


Below the line balances reconciled quarterly and promptly, and stated reliably.

Vision (2020)

Suspense accounts, advances and other ‘below the line’ accounts are reconciled quarterly and all balances are explainable (PI-22)

Baseline (2009)

Regular reports of budget v actual were prepared. No reporting is currently possible until the new chart of accounts is fully installed on the accounting system.


System for production of monthly reports of budget v actual results, using the new Budget Classification and Chart of Accounts (BC&COA). Reports cover a range of levels of detail and all existing dimensions of classification.


Range of management accounting reports extended, covering routine and specialist requirements, and including functional analysis and programme analysis where relevant.


Monthly accounting reports include commitments as well as budget and actual expenditure.

Vision (2020)

Accurate monthly internal monitoring reports are available for all ministries within one month of the month end, showing budgeted, committed and actual expenditure, analysed according to all budget dimensions (PI-24)


Page 50

Baseline (2009)

The Report of the Accountant General is prepared annually may not always be complete, but the omissions are not significant. The reporting format is Nigerian Standard Accounting format.


Additional reports and analysis (facilitated by the new BC&COA) [Any further changes to format are dictated by Nigerian Standard Accounting format.]


Progressive confidence and interest, internal and external, in the reports of the Accountant General


As 2012

Vision (2020)

The Report of the Accountant General (annual consolidated financial statement of KDSG) includes full information on all revenue, expenditure, financial assets and liabilities. (PI-25)

Baseline (2009)

The report of the Accountant General is submitted to the Auditor General within 6 months of the end of the fiscal year.


Good performance. No specific action is required.


No action required


No action required

Vision (2020)

The report of the Accountant General is submitted to the Auditor General within 6 months of the end of the fiscal year. (PI-25)

Baseline (2009)

Half yearly and annual Accountant General Reports are published in four national newspapers within 3 to 5 months of period ends.


Bi-annual reports from Accountant General available online and in hard copy (libraries, newspapers)


As 2010


Quarterly reports from Accountant General will be available online and in hard copy (libraries, newspapers)

Vision (2020)

Quarterly budget execution reports (actual v budget) are made available to the public monthly within one month of their production. (PI-10)


Page 51

Work Plan


Budget (N 1000’s)


1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

F.1 Chart of Accounts: Relevant

staff within all MDAs fully

understands the COA based on

IPSAS.

Delivery of training to relevant staff of MDAs.

MoEP/MoF x x PSGR&DP

F.2 Internal Monitoring

Reports for Budget Execution:

All MDAs comply with budget

monitoring regulations and

procedures (including Bank

Reconciliation).

a) Monthly compliance audit of MDA budget monitoring processes, b) Preparation of compliance audit reports, c) action plans in place within non-compliant MDAs and d) Development of escalation procedures for non-compliant MDAs.

AG/MoEP x

x

x

x

x

x

x

x

x

x

x

x

F.3 Accounting Standards and Format of Annual Statements. Draft policy in place for moving from cash to accrual accounting, consistent with IPSAS.

a) Sensitise key officials on IPSAS Accrual, b) Stakeholder consultation on the implications of adopting the IPSAS Accrual, c) Government issues draft policy on transition to IPSAS Accrual. d)IPSAS committee should organise training for LG including all MDAs on IPSAS Accrual

MoF x x

x x x

x

x

DFID - SPARC

F.4 Public Access to in year budget execution reports and reports of the Accountant General. Quarterly reports from Accountant-General available online and in hard copy [libraries, newspapers.]

a) reports prepared on a quarterly basis, b) sufficient copies of reports published and distributed to all relevant public places (libraries, schools etc.) and c) reports uploaded to the AGs website(www.accountantgeneral.kd.gov.ng

MoF

x x x

x

x x

http://www.accountantgeneral.kd.gov.ng/


Page 52

Dimension 7: Payroll and Human Resource Management


There is no integration between Human Resource (HR) and Payroll systems.


Awaiting recommendations of Public Sector Governance Reform and Development Project consultants, currently in the field. Acquisition of an ‘off the shelf’ software Human Resource Management (HRM) system (including payroll module), under control of Head of Service. Nominal role set up in Excel.


Nominal roll imported to new HRM system. Data fields for employees determined. MDAs produce required data on all staff to populate. Payroll functionality tested. Payroll module of new HRM system goes live.


Personnel and payroll records fully integrated and capable of continuous update

Vision (2020)

Personnel database and payroll are directly linked to ensure data consistency and monthly reconciliation (PI-18)

Baseline (2009)

Variation orders notify changes to the payroll, and require approvals through the MoF which may result in delays


Policy on registering staff based on place of employment or pool office


Outputs depend on policy


Outputs depend on policy

Vision (2020)

All changes to personnel records and payroll are updated monthly. Retroactive adjustments are rare. (PI-18)

Baseline (2009)

Internal controls are manual controls but there is limited internal check due to the lack of HR/ Payroll integration.


Dual reporting of staff variations by MDAs to OHOS and to MoF to be resolved – review functional issues


New HRM system has in-built controls on changes to personnel records. Staff trained in use of new system. System to reduce time to write Variations Orders.


Consolidation of 2012

Vision (2020)

Authority to change records and payroll is restricted and results in an audit trail (PI-18)

Baseline (2009)

A payroll verification exercise has been undertaken once during the last 3 years.


Staff audit at time that new nominal roll is constructed


Periodic payroll audits undertaken


Consolidation of 2012

Vision (2020)

A strong system of annual payroll audits exists to identify control weaknesses and/or ghost workers (PI-18)


Page 53

Work Plan Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC &

Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

G.1 Internal Controls over Changes to Personnel Records and Payroll. Personnel and Payroll records are consistent.

a) Conduct a functional and process review of Personnel and Payroll record update processes using Human Resource Management Information System (HRMIS) software, b) Make recommendations for rationalising and adjusting functions and processes in order to ensure consistent updates and c) Implement and document revised functions and processes.

OHoS x x x x PSGR & DP

G.2 Payroll Audit. Nominal roll and Payroll records are consistent.

a) Develop functions and processes for auditing the payroll, b) Conduct payroll audit on a yearly basis, c) Prepare report highlighting inconsistencies and d) Implement follow up actions to address inconsistencies.

OSAuG x x x x


Page 54

Dimension 8: IFMIS/BATMIS


A BATMIS coordinator has just started work. No work on designing BATMIS has yet been carried out.


Decision on extension of WB SGCBP made System specification and tender documents finalised


Upgraded Budget and Accounting system, not necessarily fully compliant with WB Treasury Reference model. Direct input/access with major MDAs.


Integrated Budget, Accounting and Treasury Management System compliant with WB Treasury Reference model. Direct input/access with most MDAs.

Vision (2020)

Integrated financial management system, linking multi-year budgeting, budget execution, cash management, asset and liability management, accounting and reporting


Page 55

Work Plan

Outputs Activities Responsibilities 2015

2016

2017

Budget (N 1000’s) SPARC & Partner Inputs

1 2 3 4 1 1 2 3 4 1 2 3 4 2015 2016 2017

2014 budget captured within BATMIS using latest Chart of Accounts (CoA) based on IPSAS.

a) CoA set up within BATMIS and b) MDA 2014 agreed budgets entered into BATMIS.

MoF / MoEP x PSGR & DP

BATMIS / HRMIS used to drive payroll.

a) migration of data from legacy system to BATMIS/HRMIS, b) Incorporation of validated staff data and c) Incorporation of all salary tables including pension and staff loans.

MoF x

BATMIS used as only financial management system within state government.

Complete transition of all financial management processes from legacy system (e.g. PASTEL Nigeria) to BATMIS.

MoF x


Page 56

Dimension 9: Capacity Building at the State House of Assembly


SHoA’s review covers details of expenditure and revenue. No review of fiscal policies or budget priorities in advance of the detailed estimates, as these is not yet transparently stated by the executive.


Capacity building in understanding the bases of preparing budgets: Basic (annual and incremental), annual cash ceilings, ceilings based on medium term strategies, MTEF, etc. Capacity building on understanding the Governor’s agenda.


SHoA is able to review fiscal policies and medium term priorities as the Executive develops them. Continued capacity building in how policy and strategy can be linked to budgets, and understanding fiscal forecasting and fiscal risk.


Continuation of 2012. Sustainability of procedures for budget review as members change.

Vision (2020)

SHoA review of the annual budget covers fiscal policies, medium term fiscal framework, medium term priorities, and details of revenue and expenditure. (PI-27) SHoA has well established and respected budget review procedures, including specialised committees and negotiation procedures. (PI-27)

Baseline (2009)

The capacity of SHoA members for financial analysis is weak. Whereas the SHoA has Standing Rules, there are no written instructions for how to review the budget (e.g. no manual).


Review of the Standing Rules and recommendations for form and contents of a budget review manual. Capacity building in budget review techniques.


SHoA committees use consistent procedures to review the various stages of budget preparation and to negotiate with budget participants. Development of budget review manual.


N/A

Vision (2020)

N/A

Baseline (2009)

No time is spent reviewing fiscal policies or budget priorities. Time taken to review detailed estimates is sufficient (4 -5 weeks), even when the whole budget timetable is late.


No change in time taken.


SHoA committees allot time at an early stage in the budget preparation calendar to review fiscal policies and budget priorities.


Planning of SHoA annual work includes defined periods for review of each stage of the budget planning calendar, amounting to a total of 2 months per year.

Vision (2020)

SHoA has at least 2 months total time to review medium term budget assumptions (early in the budget cycle) and detailed estimates (PI-27)

Baseline (2009)

2006 and 2007 budgets were approved on time. Approval was late (March) for 2008 and 2009; delays were due to the transition of governments.


Capacity building in the consequences of late budget approval, and role of SHoA in monitoring the budget timetable.


SHoA is able to monitor the budget preparation timetable, and to call for explanations from the executive when it is delayed.


As 2012

Vision (2020)

SHoA always approves the budget before the start of the budget year (PI-11)


Page 57

Baseline (2009)

SHoA approves supplementary budgets and changes between major heads (virement). These budget changes are not scrutinised with the same rigour as the original budget. Members of the current administration have not scrutinised an auditor’s report. The report for 2007 is now available for scrutiny. Previously, scrutiny has been completed within 12 months from receipt of the reports.


All members are aware of the potential problems if budget changes are significant. Sensitisation of members on budget credibility. Auditor General’s reports for 2007 and 2008 scrutinised within 6 months of delivery. Capacity building, where necessary, for understanding and scrutinising report of the Auditor General by PAC and members.


Budget changes are scrutinised with the same rigour as the original budget. Capacity building in understanding and questioning the basis of budget changes As 2010


As 2012 Time for scrutiny has been reduced to three months

Vision (2020)

SHoA is competent to ensure that rules for in-year budget amendments by the executive are properly carried out and approved. (PI-27) Scrutiny of the Auditor General’s reports is carried out within three months of receipt of them (PI-26, 28)

Baseline (2009)

No hearings have been held for the current administration. In the past, in-depth hearings have been held by the PAC and the Auditor General with responsible officers.


Hearings reintroduced, to their previous standard.


Improved quality of hearings. Further capacity building includes cases of common reasons for audit qualifications.


As 2012

Vision (2020)

In-depth hearings take place consistently with officers of MDAs that receive an adverse audit opinion from OSAG (PI-28)

Baseline (2009)

In the past, corrective actions have been recommended to the executive but rarely acted on by the executive, and not followed up by SHoA.


Recommendations to be communicated by relevant Committees to the Executive. Proposals for sanctions on MDAs/officers who do not respond.


Procedures for follow up of PAC hearings. Agreed sanctions for non-response by MDAs/officers.


The executive takes prompt action on recommendations from the SHoA. Sanctions on MDAs/officers are imposed consistently when they do not respond to SHoA recommendations.

Vision (2020)

Recommendations on necessary corrective action are issued to the executive. The executive takes prompt action on recommendations from the SHoA (PI-28)


Page 58

Work Plan

Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

SHoA budget review calendar approved and adhered to.

a) Preparation of an annual SHoA budget review calendar, b) Discussion and approval of calendar by SHoA and c) Sensitisation to SHoA members on the calendar.

SHoA SHoA SHoA

x x x

DFID - SAVI

Annual budget subject to review by SHoA.

a) provision of capacity building to SHoA on scope of a budget review and use of Budget Review Manual, b) Implementation of SHoA budget review sessions and c) Preparation of budget review report by SHoA. d) The Budget Scrutiny Manual for SHOA should be completed, using technical assistance e) Training of all members of SHoA on the manual

SHoA SHoA SHoA SHoA SHoA

x x

x x x

DFID - SAVI

Quarterly budget performance review completed.

a) Presentation of budget performance reports to SHoA, b) SHoA conducts oversight visit to selected MDAs, c) implementation of budget performance sessions by SHoA, and d) Preparation of SHoA budget performance review report with recommendations.

SHoA SHoA SHoA SHoA

x x x x

x x x x

x x x x

x x x x

DFID - SAVI

External Audit reports scrutinised by SHoA and

a) Submission of Auditor Generals reports to PAC,

SHoA

x

DFID - SAVI


Page 59


Remedial actions or sanctions imposed.

b) PAC convenes scrutinising sessions and hearings where required, c) PAC prepares recommendations based on findings from these sessions and hearings and d) Follow up actions, sanctions and proceedings implemented. e) Promote further explanations for the general public on the importance of the reports of the Accountant General and Auditor General (as distinct from the budget estimates)

SHoA SHoA SHoA SHoA

x x x x


Page 60

Dimension 10: Regulatory Framework


Laws governing PFM is the Public Finance (Control and Management) Act 1958. Draft Procurement Bill and Fiscal Responsibility Bill have been prepared by consultant. Updated Public Finance (Control and Management) Bill has been prepared by consultant.


Procurement Bill to be discussed by ExCo and submitted to SHoA. Final draft of Fiscal Responsibility Bill submitted to ExCo and SHoA. Updated Public Finance (Control and Management) Bill submitted to ExCo and SHoA.


Further progress depends on the passage of these Bills.


N/A

Vision (2020)

Fully functional Procurement Act, Fiscal Responsibility Act and Public Finance (Control and Management) Act and detailed regulations based on these.


Page 61

Work Plan

Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs 1

2

3 4 1 2 3 4 1 2 3 4

2015 2016 2017

Public Procurement Bill passed by SHoA.

a) incorporated adjustments within bill based on comments from previous NGO/ Civil Society Consultation (CSO) consultation, b) Submit draft bill for review to SHoA, c) SHoA make any final adjustments to draft bill and d) Passing of bill for Executive assent.

MoF /Ministry of Justice (MoJ)/ SHoA

x

x x

x

PSGR & DP

Fiscal Responsibility Bill passed by SHoA.

a) incorporated adjustments within bill based on comments from previous NGO/CSO consultation, b) submit draft bill for review to SHoA, c) SHoA make any final adjustments to draft bill and d) Passing of bill for Executive assent.

MoF /MoJ/ SHoA x

x x

x

PSGR & DP

Public Finance (Control and Management) Bill passed by SHoA.

a) incorporated adjustments within bill based on comments from previous NGO/CSO consultation, b) Submit draft bill for review to SHoA, c) SHoA make any final adjustments to draft bill and d) Passing of bill for Executive assent.

MoF /MoJ/ SHoA x

x x

x

PSGR & DP

Stakeholder sensitisation on Audit, Public Procurement, Fiscal Responsibility and Public Finance bills completed.

a) Identification of stakeholders, b) Preparation of sensitisation materials, c) Organisation of workshops and communication strategy,

Audit Bill: State Auditor General Public Procurement Bill: MoF Fiscal

x x


Page 62

Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs 1

2

3 4 1 2 3 4 1 2 3 4

2015 2016 2017

d) delivery of workshops and communications and e) Preparation of sensitization completion report.

Responsibility Bill: MoF Public Finance Bill: MoF

Financial Regulations updated to ensure consistency with new bills.

a) Analysis of bills and regulatory provisions extracted, b) preparation of a manual to guide revision of Financial Regulations, c) use of manual to update Financial Regulations, d) publication and dissemination of revised Financial Regulations and e) Provision of training to all MDAs on revised Financial Regulations.

MoF x x x

x

x

PSGR & DP


Page 63

Dimension 11: External Audit


OSAG audits all KDSG MDAs annually but subcontracts audit of parastatals to private audit firms. There are serious backlogs in audit reports of parastatals, in the main caused by the parastatals not paying the audit fees. There are significant delays in receiving accounts from LGAs and therefore low audit coverage.


Improvement in coverage of audit of parastatals depends on policies relating to those parastatals, unlikely to be changed in this period Little can be done until capacity is built at LGAs


Recommendation that MoF allocates funds under heads to pay audit fees directly on behalf of parastatals. Review of status of parastatals. Investigation into ability of some parastatals to prepare their accounts in a timely manner.


N/A

Vision (2020)

All MDAs of KDSG are audited annually by OSAG or (in the case of parastatals) delegated audit firms. (PI-26) All LGAs are audited annually by the office of the Auditor General Local Government.

Baseline (2009)

Audits predominantly comprise transaction level testing, but reports identify significant issues. New audit manuals covering planning and execution of financial audits, including computer based auditing have been delivered.


Comparison of new audit manual with existing audit guides Sensitisation on the concepts and techniques in the new audit manual at appropriate levels: Governor and commissioners, AG staff, civil service, civil society


Comprehensive training of OSAG staff in financial audit


N/A

Vision (2020)

The scope of the annual audit of all entities, KDSG and LGAs, covers revenue, expenditure, assets and liabilities. A full range of financial audits is performed according to Nigerian and international auditing standards, focussing on significant and systemic issues (PI-26)

Baseline (2009)

No significant performance audit work is carried out. New manuals covering this area have been delivered.


No change


Introductory training in performance audit


Initiation of performance audit work

Vision (2020)

Some aspects of performance audit are carried out, focussing on significant and systemic issues (PI-26)

Baseline (2009)

Report of the Auditor General has generally been submitted to SHoA within 4 months of end of financial year. Significant delays in submission of local government audit reports.


No action needed for OSAG. For local government audit, requires capacity building in local government accounting.


N/A


N/A

Vision The Annual Report of the Auditor General is submitted to SHoA within four months of receipt


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(2020) from the Accountant General. The same time period applies for local government audits. (PI-26)

Baseline (2009)

A formal response is made by MDAs to the Auditor General’s queries and report. Internal audit service is responsible for much of the follow-up. Lack of responsibility by MDAs in responding to audit queries.


No action planned. Improvements by MDAs in this area are dependent on more general reforms concerning attitude to accountability. Review of practical access to Auditor General’s report


N/A


N/A

Vision (2020)

There is clear evidence of effective and timely follow-up by MDAs to reports of the Auditor General.(PI-26) Audited annual financial statements and the annual Report of the Auditor General are made available to the public within 6 months of audit completion. (PI-10)

Baseline (2009)

The public can see the report of the Auditor General after PAC has reviewed it. This is at a late stage, by which time relevance is often lost.


SAVI facilitating public demand for Auditor General’s report


N/A


N/A

Vision (2020)

N/A


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Work Plan

Outputs Activities Responsibilities 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs 1 2

3

4 1 2 3 4 1 2 3 4

2015 2016 2017

K.1 Coverage of OSAG work increased.

a) Auditor General ensures provision for payment of Audit fees is made by each parastatal and b) AG directs all Boards and Parastatals to complete by the following April, audits of the immediate past financial year.

OSAG x x

K.2 Coverage of Auditor General Local Government work increased.

Capacity Building of Local Government Treasury staff and other stakeholders.

OSAG, LGSC x x x x

K.7 Public Access to Audited Annual Financial Statements increased.

a) Review of practical access to Auditor General’s report, b) Publish Audited financial statements on website and c) Facilitate public demand for Auditor General’s report through sensitisation

OSAG x x x x SAVI

K.8 Annual refresher course conducted for Audit staff

Training on IPSAS and financial audit

OSAG

x

K.9 Audit Manual updated

Periodic review of audit manual OSAG x x

x x

K.10 Training on performance audit conducted

Training on IPSAS and financial audit OSAG

x


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Dimension 12: Public Procurement


Data is available in contract files, but is not centrally summarised.


No change


Developing a central contracts register


N/A

Vision (2020)

Accurate data on the method used to award public contracts exists (PI-19)

Baseline (2009)

Due Process Guidelines include procedures for advertisement, prequalification, tenders, bid evaluation. No Procurement Law. Market surveys and testing form the basis for lower value procurements and less competitive methods. These are set out in instructions, regulations and guidelines.


Cadre of trained procurement officers. Standard procurement bidding documents to be prepared. Procurement Bill to be discussed by ExCo and submitted to SHoA. No change


Procurement Law to be passed (before end of current administration) Continued sensitisation and training


N/A

Vision (2020)

More than 75% of contracts above the monetary threshold are awarded on the basis of open competition. (PI-19) Less competitive methods are used only if justified by clear regulatory requirements (PI-19)

Baseline (2009)

Details of contracts above N20m approved by EXCO are published in newspapers.


Enhanced and improved compliance of publishing contracts over N20m


N/A


N/A

Vision (2020)

Award of all contracts with a value above N 20 million are published through appropriate means. (PI-10)

Baseline (2009)

No process is defined to enable submitting and addressing procurement complaints.


N/A


Progressive institutionalisation of transparent procurement process


N/A

Vision (2020)

A legal process for submission and timely resolution of procurement process complaints is operative and subject to oversight of an external body. Data on resolution of complaints is accessible to public scrutiny (PI-19)


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Work Plan


Central contracts register developed.

a) Develop templates for contracts register, b) Develop processes for capturing and updating contracts data and c) Assign responsibilities and develop job descriptions.

MoF x x x

PSGR&DP

Open Competition procurement processes being used.

a) Passing of Procurement Law,

b) developing a cadre of trained

procurement officers and

c) Standard procurement bidding

documents prepared.

MoF x x x

Public has access to data on

award of contracts > N20m.

a) Passing of Procurement Law, b) strengthen compliance procedures and c) publish contracts over N20m.

MoF x x x


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5. Public Service Management 5.1 Overall Strategy

PSR world over have not in many cases lived up to the expectations held for them. Often this is because they never get through the implementation stage. They are sometimes blocked outright, or taken up in a half-hearted fashion. Experience suggests that it is not so much the ‘content’ of the reform which causes implementation failure but the ‘approach’ i.e. How PSR is put into effect. Ownership by the state is a fundamental requirement for success and sustainability. PSR cannot be driven by external agencies or donors, they can only facilitate. Within government, only manifest backing and ownership of reform on the part of political leaders as well as the bureaucratic hierarchy will ensure that MDAs make it a priority. KDSG believes that overall decision making, management and co-ordination must include inter-ministerial participation rather than being driven top down by one specific Ministry. A hierarchical Committee Structure has been set up to provide policy direction, oversight to plan implementation, co-ordination, communication and monitoring and to approve the various outputs from Task Teams and working groups. In August 2009, the Public Service Management work stream was developed by a specialist Core Team of Directors and PSs who successfully put together a Change Matrix and developed the first drafts of a state Change Plan for PSR. As the whole Governance reform moves into implementation however, the OHOS expects to revisit its committee structures and give new mandates in line with overall co-ordination arrangements. The Committee for PSM therefore requires new Terms of Reference and in some cases new members to ensure it can play an effective role in supporting and co-ordinating the implementation of the PSM work stream. Day to day implementation of the state's Governance Change Programme will be managed and co-ordinated by the newly established BPSR led by a Permanent Secretary and comprising three departments. The Bureau will act as the Secretariat to the Technical Committee and will manage and co-ordinate PSR Programme implementation. Many of the reforms require the active engagement of MDAs and it is envisaged that each MDA will need to nominate either specific individuals or a small ‘reform team’ to liaise with the Technical Committee and the BPSR and provide the entry point for carrying through reforms into their specific MDA. These specialist structures will greatly assist in the delivery of the programme but the overall speed of implementation will still need to match the absorptive capacity of the state bureaucracy as a whole. Implementation will therefore be incremental and will focus on priority areas as they arise rather than starting simultaneously on all fronts. The PSM reforms proposed in the Change Programme will involve considerable time and effort from all levels of government and specific resources for their implementation. Politicians and senior officials will need to commit to sitting on committees, reading reports, co-ordination with supporting agencies etc. Many of the initiatives will involve specialised ‘working groups or task teams of officials’ to design new policies and procedures. Proposed


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new policies and procedures will need careful vetting, extensive promotion and time for consultation and detailed implementation. For reform to have credibility and to be implemented by lower level officers it must be result oriented. If reform efforts are limited to improved procedures and systems but produce little benefit in terms of the day to day work of Directors (and may in fact give them more work) they will not be sustained. It is crucial to get respective Directors involved and committed to the detailed implementation and to ensure that they see benefit. Benefits may be in terms of job satisfaction, increased autonomy, reduced workload, more resources, recognition for success etc. A flexible approach to implementation involving ‘learning by doing’ rather than just top down directive and training will also greatly aid commitment and lower level ownership. From the public's viewpoint, reforms should produce more efficient, higher quality and more equitable service deliveries. It is important that donor partners supporting KDSG on its governance reforms work within the context of the state government's own plans and structures. Over the past few years the state has received inputs from the WB funded SGCBP and the DFID funded State Level Programmes (SLPs) and SPARC Programmes. Part of the intention of this plan document is to provide a framework to ensure that these inputs complement each other. SGCBP is providing most of its support to Dimension 5 (the HRMIS) and Dimension 8 (Manpower Development & Training). It also has other elements which support Dimension 3 on Corporate Planning and Performance Management. All inputs should be co-ordinated through Governance Committee and the BPSR in the context of this plan. 5.2 Risks and Assumptions As stated above, Public Service Reform programmes in general have often not lived up to expectations. We should be under no illusions in Kaduna State that the task will be easy. Above and beyond risks associated with major natural, political or economic upheavals, critical assumptions include:

Strong political commitment from the government;

Strong leadership and commitment from the Head of Service;

Capable and committed staff in the BPSR;

Acceptance of the need for reform in the case of the MDAs and hence their committed participation;

Adequate resources budgeted by the state and the supporting donor agencies;

Adequate attention being given to the cultural realities and the actual nature of the bureaucracy in Kaduna State Government rather than simply following a technocratic approach.

5.3 Outcome targets and work plan Dimension 1: Mandates, Statutory Functions and the Structure of Kaduna State Public

Service

Specific Strategy A clear and appropriate mandate and structure for the state government is an essential prerequisite for wider public service reform. The lack of explicit information on and understanding of, the organisation of the state government and the distribution of


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responsibilities between MDAs leads to confusions over roles in service delivery and dilutes accountability. A first step to improving government performance and accountability is to define what the current situation is and to make this description widely available and accessible. Currently, individual MDAs are aware of their mandates and there is a centrally compiled document but yet to be published. The strategy is therefore to make this information available through a formally published document. This will provide a basis for a structural review and future mandate reviews and revisions that will be undertaken as a critical step in MTSS implementation and MDA corporate planning. The mandate review will be undertaken by a specially appointed task team of relevant state Officials serviced by the OHoS or BEMST and supported by SPARC consultants. State budget funding made available for workshops, materials, operating expenses and publications. The exercise will involve exploratory workshops, questionnaires, joint analyses, documentation and recommendations for change. SPARC inputs are technical assistance to guide the work and some funding for workshops. Most of the activities planned in 2011/12 related to taking the mandate analysis forward into internal ministry functional reviews are covered under Dimension 3 Corporate planning. Risks and Assumptions

Generally, there are few risks associated with this exercise. The main assumption is that all MDAs will participate and submit their returns in a reasonable timeframe. Outcome Targets Baseline (2009)

Statutory functions are integrated and coherent across MDAs and tiers of government. Difficult to oversee coherency and to ensure the most effective allocation of mandates. There are systems to resolve functional and structural overlaps, but no regular process. Functional relationships between the tiers of government are prescribed but not operating in practice. New Administrations proliferate parastatals to implement their policies without rationalising existing organisations.


Guidelines produced for mapping of mandates etc for use by all MDAs. There are clear mandates and functional assignments of all MDAs at state and local Govt level which are collated, mapped out and rationalised in the OHOS.


A report on revised mandates is published for all Civil servants and the public. Each Ministry and Local Government has produced its own mandate summary, organogram, staff disposition and map of responsibilities including associated parastatals. First batch of MDAs reorganise to reflect rational and efficient distribution of responsibilities. Clear principles are established regarding functions to be undertaken by LGs and these are enshrined in an updated LG Law.


Endorsed recommendations where functions, mandates and restructuring are implemented in all MDAs. There is an effective system in operation for regular review and resolution of anomalies. All civil servants in all MDAs are aware of the mandates and organisation of their MDA. Redundant MDAs are rationalised or abolished.

Vision (2020)

Functions & mandates of MDAs reflect a rational, effective and efficient distribution of responsibilities. Lines of authority and accountability are explicit. Mandates & structures are held centrally at the OHOS where they are easily accessible to all civil servants and the public. The statutory functions of LGs and parastatals are strictly adhered to. There is an effective system in operation for regular review and resolution of anomalies.


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Work Plan Output Activity Responsibility 2015 2016 2017 Budget (N 1000’s) SPARC &

Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 Mandates of all MDAs reviewed

a) Receive corrections/amendments from MDAs

b) Compile and make 40 copies for submission to council

c) Forward a memo to ExCo for approval

BEMST

BEMST

BEMST

x

x

x

2 Structure of all MDAs reviewed

a) Receive corrections/amendments from MDAs

b) Compile and make 40 copies for submission to council


BEMST

BEMST

BEMST

x

x

x

3 Functions of all MDAs reviewed

a) Receive corrections/ amendments from MDAs

b) Compile and make 40 copies for submission to ExCo


BEMST

BEMST

BEMST

x

x

x

4 MDAs processes reviewed a) Receive corrections/amendments from MDAs

b) Compile and make 40 copies for submission to ExCo


BEMST

BEMST

BEMST

x

x

x

5 Recommended mandates, functions, processes and structures of MDAs approved by ExCo

Present memo to ExCo for approval

BEMST x

6 Recommended mandates, Produce and disseminate all BEMST x


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Output Activity Responsibility 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

functions, process and structures produced

revised mandates, functions, processes and structures to all MDAs

7 Approved recommendations implemented in all MDAs

a) Conduct sensitization meeting of all Permanent Secretaries and DASs on the implementation of the reviewed MDA mandates, functions, structures and process

b) Design implementation strategy

c) Agree on the reporting system

BEMST

BEMST BEMST

x

x x

8 State Mandates Review Committee constituted

a) Constitute State Mandates Review Standing Committee

b) Agree on ToRs for the committee

OHoS

OHoS

x

x

9 All civil servants are sensitized on the approved mandates, functions, processes and structures of MDAs

a) Conduct sensitization meetings for all civil servants on the reviewed mandates, functions and processes of all MDAs

BEMST x

10 Approved recommendation in relation to rationalization and abolishing of redundant MDAs are implemented

a) Standing committee on mandates review submit its report to HoS

b) Review list of MDAs

BEMST

OHoS

x x

11 Approved organogram of all MDAs implemented

a) MDAs constitute Task Teams to implement the new organograms for their respective MDAs

BEMST x

12 Published compendium of approved mandates, structures, processes and

a) Store the reviewed mandates, structures, functions, and processes of MDAs in e-library

BEMST

x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

functions are stored in the OHoS in both hard and soft copies

and Government Printer for reference

b) Publish the approved compendium

BEMST

x

13 Circulars on the MDAs Mandates compendium issued to MDAs

Issue circulars to MDAs on the mandates compendium

OHoS x

14 Revised mandates compendium is stored by MDAs in their respective open registries and made available on request

Issue circulars to MDAs to store the mandates compendium in their open registries and make it available on request

OHoS x

15 Approved mandates compendium are published on the state website

Upload mandates compendium on the state and MDAs websites

Min. of Information

x

16. Generic mandates, functions, structures and processes guidelines are developed for LGs

a) Constitute a LG Mandates Review Committee

b) Develop a guideline for the generic review of LGs mandates, functions, structures and process

MfLG

MfLG/BEMST

x x

17. LG mandates, functions, processes and structures are developed

a) Conduct sensitization of all LG functionaries

b) Produce and agree on the templates to be used

c) Agree on the workplan and budget for developing the LG mandates compendium

d) Report the revised mandates compendium of LGs to OHoS

MfLG

MfLG

MfLG

MfLG

x x x x

18. LG mandates, structures, functions and processes approved by EXCO

a) Present a Memo to ExCo to approve LG mandates compendium

OHoS x

19 The approved LGs mandates, structures,

a) Conduct sensitization meetings of Directors of

MfLG/BEMST

x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

functions and processes are implemented in LGs

Admin and General Services/Secretaries of all LGs

b) Conduct sensitization meetings of all LG HoDs on the mandates compendium

c) Design implementation strategy

d) Agree on the reporting system

MfLG/BEMST

MfLG/BEMST MfLG/BEMST

x

x x

20 LGs Mandates Review and Resolution Committee is constituted

Review the ToR for the existing LG Mandates Review Committee to include Conflict Resolution

MfLG x


Page 75

Dimension 2: Public Service Policy and Management of Public Service Reform

Specific Strategy

Whilst government is presently undertaking a number of PS Reform activities, these are not set in the context of a comprehensive policy and plan. Government is using a 10 year old abstraction from the Ayida Report as its PS policy guideline. There is no specific machinery in government to drive PS Reform - it is part of the general mandate of the OHoS. Existing initiatives are overloading the OHoS. Work on this dimension is therefore an important first step in accelerating Public Service Reform in the state. It starts with the establishment of the PSR implementation mechanisms and structures, in particular the Bureau of Public Service Reform and associated committees and systems. Now that the Bureau is established, it should work in conjunction with a specialist task team appointed by the HoS to develop a comprehensive Public Service Policy. The BPSR act as the Secretariat to the Task Team and also provides specialist technical guidance in conjunction with SPARC consultants. The policy, once consulted and approved will be published and distributed widely and specific training courses organised for all Public Servants. Concurrently with development of the policy, it has been agreed that a review of the state's main PS Statute Books be undertaken. This is not envisaged to involve a major overhaul, rather a fine tuning and amendment in areas where anomalies exist. Risks and Assumptions The main risks for this dimension are mainly about possible delays in the legal backing for establishing the BPSR and appointing well qualified staff. Outcome Targets Baseline (2009)

The state government has demonstrated its desire to improve PS Performance through a variety of recent initiatives. Civil service rules and regulations are mostly sufficient. There are HRM policy deficiencies. HRM policies are not readily accessible or regularly reviewed.


A Bureau of Public Service Reform is established to spearhead PS policy and performance improvement across government. A new comprehensive PS vision and policy is in place. Existing statute books (PS Rules, Schemes of service etc.) are amended where necessary.


The policy is under full implementation. Training and induction courses on the new policy and Statute books amendments have been conducted for all public servants.


The policy is under full implementation. Training and induction courses on the new policy and Statute books amendments have been conducted for all public servants.

Vision (2020)

The OHOS operates a Bureau of PSR which drives reform and monitors the performance of MDAs and the Public Service as a whole. KDSG is implementing comprehensive, up-to-date, good practice policies and rules covering all aspects of HRM which are accessible to all civil servants.


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Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 All PS policy documents

reviewed

a) Constitute a committee to study all PS policies in the state

b) Develop a guideline to review PS policy based on the Ayida Report (White Paper)

c) Review all Statute Books and existing fragmented policies

OHoS

OHoS

OHoS

x x x

x

x x

x

x

x

x

x

x

2 Recommendations for

review of PS policy

approved

a) Present the revised PS policy to ExCo for approval

OHoS x x x x

3 Approved revised PS policy

documents are produced

and circulated to all MDAs

Produce and circulate revised PS Policy documents to all MDAs

OHoS x x x

4 Approved revised PS policy

and Statute books

implemented

a) Design implementation strategy b) Agree on the reporting system c) Committee submit its report on

the revised PS Policy document

OHoS OHoS OHoS

x x

x

5 Resources for training and

induction on revised PS

policy and Statutes Books

provided

a) Produce workplan and budget for training and induction on Revised PS Policy Document and Statute Books

OHoS x

6 Training/induction of all civil servants on the PS Policy and Statutes books conducted

a) Identify training institutions/bodies

b) Mobilize the trainees c) Report to OHoS on the

training/induction

BEMST/CSC

BEMST/CSC

BEMST/CSC

x

x

x

7 BPSR established and

functional

a) Follow up with ExCo on the Bill to establish the BPSR

b) Facilitate the passage of the Bill by SHoA

OHoS

OHoS

x x

8 BPSR personnel and

institutional capacity

a) Organize capacity building programme for BPSR Staff

OHoS OHoS

x x


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Output Activity Responsibility 2015 2016 2017 Budget (N 1000’s) SPARC & Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

developed b) Provide adequate budget for the implementation of BPSR activities

9 Performance Management

Department in the OHoS

established and functional

a) Deploy additional staff to the Department of Performance Management

b) Organize capacity building programmes for staff of Performance Management Department

c) Provide adequate budget for the implementation of performance management functions

d) Develop and implement a performance reward system for MDAs

OHoS

OHoS

OHoS

OHoS

x

x

x

x

10 Personnel and institutional

capacity of Performance

Management Department

developed

a) Organize specialized trainings for staff of Performance Mgt Dept

OHoS x x

x

11 Approved Public Service

Policy and revised statute

books are accessed by civil

servants

a) Upload new PS Policy document and Revised Statute Books on the state Website

b) Publish and circulate PS Policy and Statute Books to all MDAs

OHoS

OHoS

x

x

x

x


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Dimension 3: Public Service Performance Management - Corporate Plans and Service

Charters

Specific Strategy

This dimension is the core component of Public Service Reform for most MDAs. It is about each MDA taking up its mandate, defining its vision and objectives, identifying the functions it must carry out to achieve its objectives, developing a cost effective structure that fits with its functions. It then involves the MDA planning and delivering a competent and efficient workforce which can man the structures, has appropriate job descriptions and is capable of delivering a service to prescribed performance standards. Logically work on this dimension should proceed following the Study on overall MDA Mandates (Dimension 1). Work should also be dovetailed with Ministry initiatives to prepare MTSSs (more often understood as costed Rolling Plans). MTSSs will focus on the functions, activities and costs that an MDA should schedule so as to deliver on its service mandate, whereas the corporate planning under this dimension addresses the structural, functional and manpower implications of the MTSS. Since Education Sector Support Programme in Nigeria (ESSPIN) and Partnership for Transforming Health Systems (PATHS II) are giving substantial support to MTSS preparation in Education and Health respectively, this Dimension will need to link closely with their inputs and create a synergy. This dimension also largely subsumes dimension 6 on Workforce Planning and it is suggested that dimension ultimately be dropped and any external resources allocated to it be transferred to this dimension 3. It also overlaps with the activities proposed under dimension 1 during 2011 - 2012. It is envisaged that a specialist Task Team will be established to develop a Manual on Corporate Planning (the BPSR at Federal level has already produced useful material in this regard). The manual will provide a detailed guideline for each MDA to follow in undertaking its reform process. Each participating MDA will need to set up its own Reform Committee/Teams to drive the work internally. The manual will be supported by advice, support and workshops from BPSR and Consultants to help those involved share experiences and resolve problems. It is assumed that these Corporate Reforms will be undertaken in batches, a small group of pilot MDAs (5) being the first batch 'Guinea Pigs' followed by the others as and when they are ready. Alongside this work the state/BPSR will also explore the concept and usefulness of Service Charters. These instruments inform the public exactly what services and what standards they can expect from an MDA. If considered useful, service charters should only be introduced once an MDA has gone through a corporate planning process and also reviewed its service delivery processes. The MDA must be sure that it can actually deliver the services it describes in its Service Charter. Closely related to this work, the state is developing a 'performance monitoring system' for all MDAs which should focus not only on MDA activities but also on service delivery outputs. It is assumed that this will be a crucial activity under the Policy and Strategy reform work stream - Dimension E (if not by the BPSR). Eventually the MTSS work, the corporate planning and the performance standards work and service charters should all mutually reinforce each other resulting in significant improvements in service delivery.


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Risks and Assumptions Implementation of this dimension requires much commitment and strong leadership in participating MDAs. There will be winners and losers in the process. Potential losers can inevitably undermine progress and may challenge any change from the status quo. The state government needs to show its determination to see through the exercise and support agencies must be prepared to be flexible and responsive to whatever problems emerge. There will be a strong element of 'learning by doing' especially amongst the first batch of MDAs. Outcome Targets Baseline (2009)

There is little evidence of political interest or civil service experience in setting or assessing performance against service delivery policies, strategies and standards. There is no overall shared PS management vision or performance objectives for the Public Service as a whole. Without systematic performance measurement, there is no political or public scrutiny. There is no mechanism for public participation in defining service delivery standards or monitoring actual performance. Service charters have not been introduced and many civil servants have no knowledge of these.


A Performance management policy is endorsed and widely available as part of an overall Public Service Policy framework. A Bureau of Public Service Reform is established to forward the performance management agenda. The concept of Service Charters and Service level agreements is widely understood. There are published guidelines for Ministries to prepare Corporate Plans. Ministries with Sector Plans have initiated the preparation of Corporate Plans. Service Charters are under trial in key ministries.


Service delivery standards and targets are set by Govt for key MDAs, and these are reflected in budget allocations. Key MDAs prepare and implement Corporate Plans, approved by ExCo, which define policies, performance objectives, structures, functions, procedures and resource requirements to deliver strategic objectives. Service standards, rights and responsibilities are published widely through service charters or similar mechanisms. Key MDAs produce annual reports against service delivery standards and targets. Public organisations are engaged in monitoring performance against service delivery standards and targets.


All MDAs have Sector Policies and are operating Performance management policies. Service delivery standards and targets are set by Govt for ALL MDAs, and these are reflected in budget allocations. All MDAs have Corporate Plans. Human and financial resources are allocated to key sectoral and central MDAs in accordance with plans. Transparent systems exist for public and service user participation in standard setting and monitoring performance, including annual reports, and regular independent evaluations.

Vision (2020)

Service standards, rights and responsibilities are published through service charters or similar mechanisms. Implementation is measured and reported to suitable political and public fora. Regular internal and independent evaluations are carried out. Each MDA has implemented a Corporate Plan which defines policies, performance objectives, structures, functions, procedures and resource requirements to deliver strategic objectives. Human and financial resources are allocated to key sectoral and central MDAs in accordance with plans.


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Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 Sector policies

formulated

a) Constitute sectoral committees to include CSOs, CBOs and NGOs to develop sector policies

b) Produce policy formulation guidelines c) Conduct sensitization w/shops for all

civil servants in their respective sectors

d) Produce draft sector policies and circulate for inputs

e) Finalize the formulation of sector policies

MoEP

MoEP

MoEP

MoEP

MoEP

x x x x x

x

x

x

x

x

x

x

x

x

x

2 All sector policies

approved

a) Forward a memo on draft sector policies to ExCo

b) Present the memo to ExCo for approval

MoEP

MoEP

x

x

3 Approved sector

policies

disseminated to all

MDAs

a) Relevant sectors produce and circulate the approved sector policies

b) Upload sector policies unto the state website

MoEP

MoEP

x

x

x

x

4 Approved sector

policies

implemented

a) Produce implementation strategies for sector policies

b) Agree on the reporting system

MoEP

MoEP

x

x

x

x

5 Performance

management

guidelines

developed and

circulated

a) Conduct sensitization on the performance management guidelines for all MDAs

OHoS/BEMST x

6 Performance

management policy

developed for all

a) Produce Performance Management Policy (see dimension 2 or P&S workstream Dimension 5)

b) Organize a w/shop to validate the

OHoS

x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

MDAs Performance Management Policy OHoS x

7 Performance

Management Policy

for all MDAs

approved

a) Forward a memo to ExCo on performance management policy

b) Present a memo to ExCo for approval

OHoS

OHoS

x

x

8 Central and MDAs

Performance

Management Task

Teams constituted

a) Constitute a central and MDA Performance Management task teams

b) Train the Task Teams to facilitate the implementation of the Performance Management Policy

OHos

OHoS

x

x

9 Performance

Management Policy

accessed by all civil

servants and the

general public

a) Upload the approved Performance Management Policy on the state and MDA websites

b) Store the Performance Management Policy in the open registries and libraries of state and MDAs

OHoS

OHoS

x x

x

x

10 Performance

Management Policy

implemented

a) Produce implementation strategy b) Agree on the reporting system c) Produce performance management

scorecard/system of reward and sanctions

OHoS

OHoS

OHoS

x

x

x

11 Periodic

performance

management

report produced

a) MDA Task Teams produce quarterly reports

b) Central Performance Management Task Team agrees on the reports and forward to OHoS

c) Performance management report transmitted to ExCo for information

OHoS

OHoS

OHoS

x x

x

x

x

x

x x x

12 Service Charters

produced for all

a) Roll out Service Charter preparation and implementation to all MDAs

BPSR x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

MDAs

13 Funds for service

charter are made

available for

implementation

a) Provide adequate budgetary provision for implementation of MDA service charters

BPSR x

14 Corporate Planning

guidelines

produced and

circulated

a) Reproduce and circulate guidelines on CP to all MDAs

BEMST x x

15 Corporate plans for

all MDAs developed

a) Organize sensitization programme on the roll-out Corporate Planning to all MDAs

b) Produce draft Corporate Plans for the new batch of MDAs

c) Drafts consulted by respective steering committees

BEMST

BEMST

x

x

x

16 Corporate Plans for

all MDAs approved

a) Final drafts of corporate plans produced and forwarded to BEMST

b) Memo to OHoS for approval of corporate plans

c) Approved Corporate Planning reports produced and circulated

BEMST

BEMST

BEMST

x

x x

17 Work plans for

implementation of

MDA Corporate

Plans produced

a) Produce implementation plan for corporate plans

BEMST x

18 Central and MDA

Task Teams on

Corporate Planning

a) Constitute central and MDA Task Teams on corporate planning

BEMST x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

constituted

19 Workplan on

Corporate Planning

produced

a) Produce workplan and agree on budget

BEMST

x

20 Systems for

inclusive

participation in the

preparation and

implementation of

service standards

including M&E is

developed

a) Develop M&E system for Service Charter implementation

BPSR x

21 Service Charters of

all MDAs are

produced,

published and

disseminated

a) Produce approved Service Charters b) Circulate copies of approved service

charters to MDAs c) Upload approved Service Charters on

the state and other individual and MDA websites

BPSR

BPSR

BPSR

x

x

x

x x x

22 Implementation of

service standards

monitored,

evaluated and

reported

a) Develop M&E system for service charters

b) Produce M&E report c) Forward M&E report to OHoS

BPSR

BPSR BPSR

x

x

x

x x x

23 Regular

independent

evaluation provided

for

a) Provide for independent evaluation of service charters

BPSR x x

24 Approved a) Produce implementation BEMST x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Corporate Plans

implemented

strategy from the recommendations of the corporate planning report


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Dimension 4: ICT Policy and Implementation

Specific Strategy

The state government has embarked on an extensive programme to increase the use of Information and Communication Technology (ICT) in the state. It has already established a special ICT Team to oversee this work based in Ministry of Science and Technology (MoST). A local consultant has been appointed in 2011 to work with the ICT Team. They have conducted IT audits across most MDAs and have produced a position paper and recommended how the needs of the various MDAs could be met. They have also initiated various training programmes. The Consultant has developed proposals for improved IT systems which are likely to include additional hardware, networking, connectivity and customised software recommendations. The Consultant has recognised the need to increase the level of consultation and co-ordination between his own activities and the other IT related reforms being undertaken by the state especially BATMIS and HRMIS. It is important that the state's ICT Team is facilitated to provide for such co-ordination and that in turn reports into the state governments overarching Technical committee on Governance reforms. Despite ICT work having been initiated, there is still work to be done to finalise an overall policy and strategy on ICT and this really needs to be fast tracked with support from the consultants. What would the state like to see in terms of ICT usage? How far can it afford to go? What is practicable? Once the policy and strategy have been agreed and approved, the consultant's specific proposals can be aligned. In terms of ICT training, the state should consider holding back most of its allocated resources until a clear policy is in place and the various systems have been procured. SPARC support inputs could usefully be applied in the ICT policy area and could be linked with quality control support to the HRMIS procurement and installation. It is envisaged that once the various hardware, networks, software and databases have been purchased and installed there will be a large and ongoing requirement for training and maintenance. Wherever possible the state should purchase these services as part of its procurement contracts with suppliers when the various systems are installed. Risks and Assumptions There are considerable risks with this dimension. Resources can easily be wasted if ill informed decisions are made. ICT is notorious for over ambitious expectations often encouraged by suppliers and/or consultants who can easily influence the less technically minded. The state has already employed a consultant and now needs to strengthen its own policy oversight mechanisms. The BATMIS and HRMIS databases represent very large investments and will consume considerable state resources in terms of both money and manpower to implement successfully. The state needs to ensure it gets more than one opinion and makes appropriate quality assurance arrangements.


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Outcome targets Baseline (2009)

The government pronounced a policy of e-Governance in 2007. There is pressure to increase the use of ICT throughout government, although ICT is not being effectively used in management and administrative systems. Most MDAs are now connected to the internet but budgetary provisions are unclear. Mass computer training has been introduced, but is mostly not applied in practice. Adequate provision is needed for development, training and maintenance of ICT systems in line with the policy.


The ICT ‘road map’ is developed into a clear policy and outline plan, including rules and guidelines. Rules and guidelines for the use of ICT are available to all public servants and enforced. Ministries have developed realistic and affordable ICT plans. Effective IT training programmes are in progress. IT equipment is in operation and maintenance plans are in place.


ICT usage is increasing across government. Training on ICT is accorded priority. There are clear arrangements, (including staffing and budgets) to ensure the development and maintenance of hardware and software systems.


Government has established and is effectively utilising Database Management Information Systems covering planning, budgeting, financial management, payroll, Human Resources. These databases are networked to all MDAs and are link/integrated where appropriate. All Civil Servants are computer literate and capable of using the KDSG systems.

Vision (2020)

There is a clear policy, rules and guidelines on both ICT usage within government and on public access to government services through e-Governance. Staffing and budgets are provided to develop and maintain hardware and software systems. Government is effectively utilising integrated Database MIS, networked to all MDAs where appropriate. All Civil Servants are computer literate and capable of using the KDSG systems and the internet.


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Partner Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 HRMIS system is

procured and installed

a) Procure and install HRMIS b) Produce a clean nominal roll

capable of being integrated with the payroll

c) Develop a comprehensive personnel database

d) Make HRMIS fully operational

OHoS OHoS

OHoS

OHoS

x x x x

2 HRMIS system is

networked in all MDAs

a) Put in place necessary infrastructure and network all MDAs to the system

b) Train civil servants to operate the infrastructure

OHoS/MoST

OHoS/MoST

x x x

x

x

x

3 Dedicated users of the

system

deployed/employed and

trained

a) Identify, deploy and train dedicated users

b) Provide specialized training to users periodically or as a need is identified

OHoS

OHoS

x x

x

x

x

x

4 All civil servants are

trained on the use of the

KDSG systems

a) Train civil servants on how to use the systems

OHoS/BEMST x x x x

5 Promotion,

advancement and

conversion of civil

servants are tied to

computer literacy

a) Make computer literacy compulsory for civil servants

b) Tie promotion, advancement and conversions of civil servants to computer literacy

c) Achieve e-Governance

OHoS/CSC

OHoS/CSC

OHoS/CSC

x x

x

6 Facilities for ICT

utilization in all MDAs

provided

a) MDAs make budgetary provisions to provide for ICT utilization

b) Ensure availability of ICT equipment in all MDAs

OHoS/MoST/MoEP

MoST

x x

x

1 State ICT policy a) Constitute ICT Policy Committee OHoS/MoST x


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formulated b) Produce draft ICT Policy c) Validate ICT Policy d) Present draft ICT Policy to ExCo for

approval e) Publish and disseminate approved

ICT Policy f) All MDAs implement the new

policy g) Put in place monitoring and

evaluation systems for effective implementation

MoST OHoS/MoST OHoS/MoST

MoST

OHoS/MoST

MoST

x x x

x

x

x x

x

x

2 Hard and software

provided for ICT

a) Agree ICT plans and submit to Budget Committee for consideration

b) Develop ICT procurement plan c) Procure and install hard and

software

MoST

MoST

MoST

x

x x

x

3 Human and financial

resources provided for

operation and

maintenance of hard and

software

a) Identify and deploy personnel b) Train dedicated users c) Provide adequate budget for

maintaining systems and personnel

OHoS

OHoS

OHoS

x x x

x

4 Integrated HRMIS

database utilized

a) Let nominal roll drive the payroll and used to pay salaries and wages to civil servants

b) System is capable of producing reports

c) Continuously update system database

d) Maintain a clean nominal roll for salaries and pensions

OHoS

OHoS

OHoS

OHoS

x x x x

x

x

x

5 Information are

generated as at when

required

a) Enable system to generate any possible report as at when required

b) Restructure system whenever required

OHoS

OHoS

x x

x

x

x


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6 On-line information

accessed and used by all

civil servants

a) KDS website up and active b) Information on the State and its

MDAs regularly uploaded and updated

c) All civil servants and members of the Public can access information whenever required

d) Link the KDS website with social media for easier access

MoST/MoI

MoST/MoI

MoST/MoI

MoST/MoI

x x x x

x x

x x

x x

7 All civil servants

functions are performed

using ICT

a) All civil servants are computer literate

b) Official functions are carried out using ICT

MoST

OHoS/MoST

x

x


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Dimension 5: Human Resources Management Information System and Payroll Database

Specific Strategy The HRMIS is envisaged as the central tool in the management of Human resources. The state has already had experience of the pitfalls of such innovations through SUPERCARD which eventually was found to be inadequate for comprehensive HRM purposes. The consultants had recommended that the package should include the software itself, installation, user training and maintenance for a period of 5 years. The next step will be procurement either through International Competitive Bidding procedures or National Competitive Bidding depending on the final cost ceilings. Bidding specifications also include the necessary hardware and infrastructure. There is limited experience of WB procurement procedures and without proper guidance this could prove a lengthy process. The WB Consultants report has recommended that the state obtain further advisory/consultancy support with regard to the purchasing and installation of the HRMIS system. SPARC could play this role through obtaining the services of a highly knowledgeable IT advisor with WB procurement experience. The state itself has initiated a consultative process to decide the data fields it would like to include in the HRMIS. It is also initiating arrangements to carry out a personnel audit so as to prepare a clean data set for installation into the new system. This operation involving paper based validation combined with biometric and interview components are expected to take 6 months. Following procurement, the installation, design of user systems and operator training will require further additional support, much of which should hopefully come from the suppliers themselves. Co-ordination of the HRMIS project is presently provided through the OHoS. Once a comprehensive system of institutional arrangements to manage the overall implementation of PS reforms is fully in place it is likely that the HRMIS project will be co-ordinated through the state's ICT Team along with the BATMIS project and ICT installations in general. Risks and Assumptions It is assumed that:

The recommendations of the SGCBP Consultants are sound and that the WB will have adequate resources to finance procurement;

The state can obtain appropriate support to ensure a speedy procurement process and sound decision making with regard to the software selection;

The selected supplier can mobilise promptly and provide a competent installation and after sales service;

The state can derive an accurate personnel data set which is clean at installation and that it can put effective security arrangements in place to ensure the system is not corrupted;

Key stakeholders in the state involved with the payroll can co-operate effectively over issues of ownership and operational arrangements.


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Government has set up an ID confirmation system SUPERCARD which it is trying to link to the payroll. Unfortunately it cannot be adapted as a HR database. There are both secret and open personal files for each employee. In many cases these are not comprehensive and fully up to date. Concerns exist over the security of the payroll system, and personnel files, which can be removed and or altered. The CSC is about to embark on a stand-alone computerisation of all the records it holds.


A representative task team has reviewed the current programme to computerise OHOS, CSC and MDA records. The team has overseen design of an HRMIS linked to the payroll. An HRMIS database has been procured, and usage, access and security protocols agreed. HRMIS is up and running handling HR data from MDAs Payroll printouts are sent out on time to all MDAs, and are reconciled with staff lists and SUPERCARD printouts.


Cleaned data from all MDAs exist in a single comprehensive, up to date human resources information system. The system is fully operational, with dedicated staff, security controlled access, provision for civil servants to see and verify their records, and capable of flexible interrogation. Secure back-up facilities are in place for all HR data and records. The Payroll system is secured. MDA data, payroll data and personnel HR data all reconciled.


The database systems remain fully operational, secured, properly resourced and networked to all MDAs.

Vision (2020)

The HRMIS continues to include ALL personal file data, and continues to be operational, secure, resourced and networked. The HRMIS continues to have secure back-up facilities, and the payroll continues to be secure.


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Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 HRMIS system is procured and installed a) Agree procurement plan and submit to budget committee for consideration

b) Procure and install HRMIS in MDAs

MoST

MoST

x x

x

2 The system is networked in all MDAs a) Network HRMIS system in all MDAs

MoST x x

3 Dedicated users of the system deployed/employed and trained

a) Identify and deploy/employ dedicated users

b) Conduct training for dedicated users

OHoS/MoST

OHoS/MoST

x x

4 All civil servants are trained on the use of the KDSG systems

a) Develop a training plan b) Make adequate budgetary

provision for training c) Implement the training plan

MoST MoST

MoST

x x x

x

x

x

5 Regular database security provided a) Additional off-shore HRMIS back-up security facilities put in place and tested

b) Security and access arrangements tested and reviewed

OHoS/MoST

OHoS/MoST

x

x

6 Regular database security and updates provided

a) New variation forms in line with HRMIS produced and circulated to MDAs

b) Conduct sensitization across government on the use of the new variation form

c) Carryout regular update of HRMIS

OHoS

OHoS

OHoS

x x

x

x

x

x

7 Human and financial resources provided for operation and maintenance of hard and software

a) Identify and deploy personnel b) Train dedicated users c) Provide adequate budget for

maintaining systems and personnel

OHoS OHoS OHoS

X x x


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Dimension 6: Employee Performance Management System

Specific Strategy Having identified Employee Performance Management System Review as a priority Dimension, the state has now learned that the OHCS of the Federation has also been conducting a review and has developed proposals for a new system. These are still under consultation and yet to be approved. Once this has been done KDSG intends to evaluate the Federal proposals and either adopt them or develop them further for its own use. It is envisaged that once the Federal proposals are received, the Dimension will be worked on through a specially appointed Task Team with support from the BPSR and with access to SPARC consultancies. The Task Team will review the Federal work and also invite submissions from interested stakeholders. It is assumed the study will then finalise proposals for reforming the existing Annual Performance Evaluation Report (APER) system. It is likely that any new system will require an overhaul of the system of 'job descriptions' which relates to Dimension 3 on Corporate Planning. The new proposals for the performance assessment system will be consulted widely prior to final approval. Once instituted it is envisaged that extensive training in the new system will be required for all line managers. Results of Individual Performance Assessments will be entered into the HRMIS once this is up and running. Risks and Assumptions There are no major risks associated with this dimension. It has long been recognised that the old APER system is in need of improvement. Outcome Targets Baseline (2009)

The Annual Performance Evaluation is not operated consistently. Appraisal is not based on job objectives or targets. The APER system is not effectively ‘managed’ by a central agency and has not been reviewed for over 25 years.


The whole system of Employee Performance Management has been reviewed and a new merit based system put in place. Every civil servant has a detailed job description against which he/she can be assessed.


The new system of Employee Performance Management is operational in most MDAs. Annual performance results are fed into the HRMIS. Appraisal guidelines and training have been provided. In key MDAs Performance targets are derived from corporate plans.


The new system of Employee Performance Management is in place and operational in ALL MDAs. Professional development needs for civil servants are identified and career plans developed.

Vision (2020)

The effective merit based performance management system continues to operate. Job performance is the basis for the award of increments and promotions. The results of annual performance evaluations are fed into the central HR database.


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Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

Existing employee performance

management system reviewed

a) Send the final recommended employee performance management system for approval

b) Develop manuals, forms, outline contracts and training programmes for the new system

c) Carry out trainings and sensitization across the public service

OHoS/BEMST

BEMST

BEMST

x

x

x

x

1 New employee performance

management system implemented

a) Develop a reporting system b) Issue circulars to MDAs on the

commencement of the new system c) Produce and forward reports to

OHoS

BEMST

OHoS/BEMST

BEMST

x

x

x

2 Implementation of the New

Performance Management System in all

MDAs effectively monitored

a) Constitute a monitoring team b) Develop a monitoring system c) Monitor and report the

implementation of employee performance management to OHos

BEMST BEMST BEMST

x x x

x

x

x

3 New Employee Performance

Management System reported

a) Develop a reporting system b) Produce and forward reports to

OHoS on the new employee Performance management system

BEMST BEMST

x x

4 Training Needs Assessment (TNA)

reports based on the employee

performance review generated

a) Develop reporting system for TNA b) Generate TNA reports

BEMST

BEMST

x

x

x

x

x

5 Promotion, advancement, conversion

etc are tied to effective performance

a) Produce employee performance contract

b) Produce employee performance scorecard

c) Produce employee performance reports

BEMST

BEMST

BEMST

x

x

x

6 HR database with reports of employee

performance assessment are updated

a) Update HR database with employee performance reports

BEMST x


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1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

7 Performance records are properly kept a) Produce and document performance reports

b) Archive performance reports for future reference

BEMST

BEMST

x

x


Page 96

Dimension 7: Manpower Development Policy and Management System – Training and

Capacity Building

Specific Strategy Deficiencies in training have been highlighted by the state PSM Self-Assessment and also by the SGCBP. Following earlier work on training needs analysis, SGCBP hired consultants to develop a new training policy in the first half of 2009. The drafts of this policy were submitted in July and comments are being sent back to the consultants co-ordinated by the OHoS. The state is awaiting the final draft, depending whether or not it is of an acceptable standard, the OHOS may wish to review the work in which case the timetable and inputs listed below will apply. If the draft can be used as a basis and upgraded it may be possible to short cut several of the steps. The OHoS will either co-ordinate and manage finalisation of the policy itself or it will appoint a special group to take up this task on its behalf. Once the policy has been finalised and consulted it will ultimately be approved by the SHoA. The policy should pave the way for strengthening and developing training management functions both in BEMST and in the Departments of Administration in the MDAs. Training issues come towards the end of the corporate planning processes envisaged for sector MDAs through the corporate planning initiatives under Dimension 3. Work on dimension 8 could therefore be allowed to slip back by several quarters to make way for more focus on activities under Dimensions 1, 3, and 5. Risks and Assumptions The first issue governing work on this dimension will be the quality of the final draft training policy which will be expected from the SGCBP consultants in the third quarter of 2009. Once a decision has been made on its acceptability or otherwise, further work can commence. Outcome Targets Baseline (2009)

There is no operative manpower development policy. There are insufficient professional training managers, or training funds. Few MDAs’ training budgets are related to a manpower policy. Procedures for identifying training needs and trainees are not publicised or applied. Most training is self-financed and not related to KDSG needs. Induction training is insufficient. There is no regular training evaluation. State training facilities for public servants are quite basic and aimed at lower grade personnel.


A manpower development policy approved, including 3% of salary for training budgets. Training Committees in all Ministries are re-activated. Induction Programmes are in operation. Relevant managers have the professional competencies to implement the policy. A system for monitoring and evaluation of training is in place. The Staff Development Centre is upgraded to a Public Service Institute.


Training plans are based on corporate plans. Budget allocations for training reflect policy and plans and releases are made promptly. Professionally staffed HRM Departments manage human resources development functions. BEMST actively supports the MDAs in the preparation and implementation of training plans. Induction training is routinely provided. The Public Service Institute is operational and is upgrading and modernising its facilities. The training programmes of the state are regularly evaluated.


The manpower development and training system is fully operational and consolidated. Individual employees have training or career development plans as part of their personal


Page 97

files.

Vision (2020)

An objective, transparent and affordable manpower development policy and strategy is in operation. The central training function is professionally resourced to support training and each MDA has its own training cell. Budget allocations and releases for training are made in accordance with plans. All employees’ have personal development plans. Training programmes are regularly evaluated.


Page 98

Work Plan Output Activity Responsibility 2015 2016 2017 Budget (N 1000’s) SPARC & Partner

Inputs 1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 KDSG Public Service Institute (KDSPSI) upgraded

a) Further develop course curricula for KDSPSI e

b) Develop and implement establishment and workforce plans for KDSPSI

BEMST

BEMST

x x

2 Human Resource Development (HRD) Plan developed

a) MDAs develop annual and medium term training plans with support from BEMST

b) Strengthen training function in BEMST and Departments of Admin of MDAs

c) Post training officers to MDAs d) Reconstitute task team

members on training at MDA level which will include BEMST, CSC to relevant induction programmes

e) Produce and circulate standard training manuals and guidelines

BEMST

BEMST/OHoS

BEMST BEMST

BEMST

x

x

x x

x

1 HRD plan Implemented a) Develop modules for training b) MDAs schedule their training

plans as part of medium term expenditure plans and the annual budget

c) Conduct special training programmes as part of the plan

BEMST BEMST/MoEP

BEMST

x x x

x x

2 Capacity of BEMST to implement HRD policy enhanced

i. Further review and strengthen capacities of BEMST and Departments of Admin in MDAs

BEMST/OHoS x x x

MDA Training Committees established

a) Re-constitute MDA training Committees and make them functional

BEMST x x x

3 HRD Plan funded a) Provide funds to implement HRD Policy

BEMST x x x


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4 HRD M&E system put in place

a) Produce and recommend system for M&E of training activities

b) New M&E proposals adopted and included in the training programmes for MDA personnel

c) Conduct Annual Performance Review – based on the M&E proposals adopted for training above

BEMST

BEMST

BEMST

x x x

x

x


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Dimension 8: Salary and Pensions Policy

Specific Strategy The state has recently reformed its pension arrangements and now operates two schemes - the previous 'pay as you go' scheme and the new contributory scheme. Most of the reforms are complete except that some older pensioners on the' pay as you go' scheme have fallen behind during pension reviews. Work under this dimension should address this anomaly. Although having a good record for prompt payment of salaries and pensions, Kaduna civil servants believes their salary levels are below those in other states. It is not yet clear whether or not there is a political willingness to review the state's salary policy hence works in this area can only proceed once it has received approval from ExCo and SHoA. The start date for this work therefore gives time for the OHoS to establish the extent of government's willingness to develop a new salary policy. As for other dimensions it is assumed that the OHoS (or Technical Committee) will appoint a special Task Team or Salary and Pensions Review Committee which will undertake this work by receiving submissions, conducting studies and producing recommendations. The Committee will have access to BPSR and SPARC consultancy support. Where other states in Nigeria have conducted comparability studies, the Committee may take advantage of their information. Once the committee produces its final recommendations on policy etc. it is envisaged that there will be an extensive consultation process involving all key stakeholders. Risks and Assumptions The first assumption under this dimension is that the government will give the go-ahead for the policy review. Salaries and pensions are also sensitive issues which must be handled skilfully. If the exercise is not carried out professionally it could create discord in the service. Outcome Targets Baseline (2009)

Salary scales do not reflect labour market rates. Civil servants are paid correctly and usually on time, but without a pay policy, decisions on salary are taken without considerations of affordability/comparability. Payslips are only provided on request. There is contributory pension scheme. The level of pensions has fallen behind for those pensioners who have been retired for some time.


ExCo has approved the principle and scope of a new pay policy, including harmonisation of pension schemes, and the establishment of arrangements for regular review of pension rates. KDSG operates and regularly reviews a fair salary policy. All pension obligations of the state are properly budgeted for and paid up on time. All staff understands the new salary and pension scheme.


A comprehensive pay policy is approved and in place which harmonises remuneration, provides for performance incentives, facilitates affordable wage bills, and provides for regular review. The two pension schemes are fully operational and working well.


Scheduled review of salaries and allowances are undertaken across public service in accordance with the new pay policy.

Vision (2020)

A comprehensive medium term pay policy is in operation and in the public domain. Effective, fair and comprehensive pension arrangements are in place for all public servants. There is a periodic (at least every 5 years) harmonisation of pensions for pensioners involved in the ‘Pay as you go’ system to bring them at par with salary reviews and economic realities.


Page 101


Partner Inputs

1 2 3 4 1 2 3 4 1 2 3 4 2015 2016 2017

1 Report of the Federal Government Salary and Pension Committee reviewed and domesticated

a) Re-constitute the State Committee on Salary and Pension Policy and assign to them detailed ToR

b) Review report of FG salary and pension committee

c) Domesticate report of FG salary and pension committee

d) Draw up and review salary and pension schemes

e) Produce recommendations and reports

f) Submit recommendations to ExCo for approval

OHoS

OHoS

OHoS

OHoS

OHoS

x

x

x

x

x

x

x

x x

x

x

x

2 Review and domesticate Report of the FG salary and Pension Committee

a) See output 1, Dimension 8 (2014) OHoS x X x

3 The domestication of the reviewed federal government pay policy approved by ExCo

a) Forward a memo to ExCo for approval of new pay policy in accordance with the reviewed FG pay policy

OHoS x x

4 Measures are put in place for the effective implementation of approved pay policy

a) Design implementation strategy b) Agree on reporting format c) Constitute implementation

committee

OHoS OHoS OHoS

x x x

5 The approved pay policy is published, circulated and implemented

a) Provide funds for publishing and disseminating the approved pay policy

b) Publish pay policy on the state website

c) Issue circulars to MDAs on the new pay policy

OHoS

OHoS

OHoS

x x

x

x

6 Salaries and pensions harmonized

a) Harmonize salary and pensions policy (see output 1, dimension 8)

OHoS x x


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6. Conclusion and Next Steps In conclusion, this Change Plan represents an implementation framework for the commitments on reform in the areas of P&S including M&E, PFM and PSM of the state DCF. The relevant Partners and MDAs shall ensure that the stated activities in this Change Plan forms a major part of the basis for developing their intervention work-plan for the period indicated against each activity. The next steps are as follows:

BPSR to facilitate the appropriate approval, publication and circulation of the Change Plan;

BPSR to identify the activities that have policy implications and liaise with the HoS for a memorandum to the state ExCo for approval;

Relevant MDAs to use the non-policy demanding activities in the Change Plan to develop work-plans for implementing their 2015 – 2017 recurrent budget;

SPARC and other partners to support the relevant MDAs in ensuring the development of the work-plans and also support their implementation where appropriate with their programme work-plans;

SPARC and other partners to use this Change Plan as the main basis for the development of their next work-plans;

BPSR to conduct the 2015 performance review of the Change Plan along-side the DCF performance review in the last quarter of 2015.


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7. Monitoring, Evaluation and Reporting The institutional and organisational arrangements for monitoring, evaluating and reporting on the relevant work stream Change Programme dimensions is a joint affair involving the relevant MDAs, Governance Committee, members of all the work streams, Technical Committees and development partners supporting governance reforms. The process will be as follows: Public Service Management The Public Service Office [PSO] in the OHoS, being the administrative centre in the state, has the responsibility for coordinating Organisational Performance Management through the Department of Performance Management. It therefore, also has the responsibility to review progress towards planned Change Programme outcomes and outputs in the PSM workstream jointly between appropriate Kaduna State MDAs and its development partners. The Change Programme PSM work stream dimensions will be monitored, evaluated and reported to PS, PSO [OHoS] by individual MDAs scheduled to implement its respective activities on quarterly basis. Public Financial Management OSAG is responsible for the state PFM in the state. Therefore, this office would ensure the implementation of all activities of the dimensions in the PFM reform workstream in conjunction with MoEP and other relevant MDAs. The Change Programme PFM workstream has 12 dimensions and will be monitored, evaluated and reported to the State Accountant General by individual MDAs scheduled to implement its respective activities on quarterly basis. Policy and Strategy Including Monitoring and Evaluation The MoEP is responsible for the Economic Policy and Strategy including M&E in the State. Coordination and supervision of implementation of the Change Programme in this dimension is the sole responsibility of the Ministry. The PS is the Chairman of this workstream and should therefore see to the smooth implementation of this workstream with 6 dimensions. On quarterly basis, this workstream would be monitored, evaluated and reported to the PS. Generally, each MDA implementing one dimension or the other in the Change Programme would do the following:

Review the progress made in implementing the Change Programme workstream dimension against agreed targets in the Change Matrices and Change plans;

For each activity listed in the workstreams, summarise the progress made in implementing these activities, including:

o Highlight where particularly good progress was made and identify why this was the case.

o Indicate where delays to progress have been experienced and what the constraints have been.

o Highlight where challenges were faced, summarise the actions taken to address them and indicate how successful this actions were.


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Identify the Strengths, Weaknesses, Opportunities and Threats [SWOT] of Change Program workstream dimension's plans and budgets;

Make recommendations for improvement in the workstream dimension implementation strategies, plans and budget;

Members of the Governance Committee for Change Programme to meet quarterly Chaired by the Chairman, Governance Team; the HoS to review progress against agreed outputs in all the workstreams;

Secretaries of each workstream to provide the necessary coordination and facilitation to ensure the smooth implementation of their respective workstreams and also provide linkages within and between the workstreams.


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Annex A: Key results framework

The KPIs and milestones targets presented in the tables below are consistent with the DCF results framework. Policy & Strategy Indicator Baseline (2010) Milestone 1 (end 2016) Milestone 2 (end 2018)

1. Outcome basis of sector policy statements.

Draft MTSS for three Pilot Sectors: Education, Health and Agric.

Five Sectors have clear outcome indicators and targets for sector policies.

All Sectors have clear outcome indicators and targets for sector policies.

2. The views and opinions of customers are taken into consideration when making strategies

At least two major policies (MTSS, KSDP, etc.) are developed with Civil Society engagement.

Consultation process in five sectors with results and findings documented and used to prepare/adjust MTSSs.

Consultation process in all sectors with results and findings documented and used to prepare/adjust MTSSs.

3. Sector Policies are Financially Feasible

Draft Fiscal responsibility law and Procurement bill.

MTSSs are developed in five priority sectors, which fit within projected budget envelopes.

MTSSs are developed in all sectors, which fit within projected budget envelopes.

4. Performance management processes used to adjust MTSS

Committee for Performance Management of 3 pilot MDAs constituted.

Five Priority sectors have revised MTSS consistent with performance review recommendations.

Sectors have revised MTSS consistent with performance review recommendations.

Public Financial Management Indicator Baseline (2010) Milestone 1 (end 2016) Milestone 2 (end 2018)

1. Effectiveness of Medium-Term Planning and Budgeting.

Final Draft KSDP. EXCO approves and publicly launches KSDP and adjusts and approves the plan annually.

Medium Term Planning Budgeting developed into full MTEF (2015 – 2017).

2. Level of consistency between Medium-Term Budgets with revenue projections.

Call circular and ceiling with variance not more than ± 45%.

Variance not more than ± 25%.

Variance not more than ± 10%.

3. Level of Budget Outturns

Budget outturns for 2009 of 60.5%.

Budget outturns greater than 75%.

Budget outturns greater than 85%.

Public Service Management Indicator Baseline (2010) Milestone 1 (end 2016) Milestone 2 (end 2018)

1. Public Service Performance

Report of Corporate Planning of 5 Pilot MDAs received.

Agreed mandates for all MDAs published. Priority MDAs have developed Corporate Plans and have revised organisational arrangements and functions. Key MDA service charters published.

MDA mandates regularly reviewed and updated. Priority MDAs have developed Establishment Plans and have revised workforce & training/ skills development plans. Service Charters published for all MDAs.


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Indicator Baseline (2010) Milestone 1 (end 2016) Milestone 2 (end 2018)

2. ICT Policy/MIS Implementation

Committee for policy on ICT implementation in all MDAs constituted and Training in some software applications commenced.

ICT Policy published and key MDAs have ICT development plans.

Integrated MIS developed, covering Budget and Treasury (BATMIS) & Human Resources (HRMIS) which support planning, budgeting and payroll functions.

All Civil Servants are certified computer literate and able to use KDSG systems.

The BATMIS and HRMIS remain fully operational, secured and properly resourced and all MDAs have reliable networked access to them.

3. Salary & Pensions Policy

Committee constituted. Revised pay/salary policy agreed and published.

Scheduled review of salaries and allowances are undertaken across public service in accordance with the new pay policy.

4. Local Government Reform

Kaduna State Development Plan.

Kaduna State Vision 2020.

Committee constituted.

LGA Development Plan produced and operational.

LGA Development Plan Reviewed.

Kaduna State Government - SPARC Nigeria MDAs to use the non-policy demanding activities in the Change ... Kaduna State Government ... reform advocates for developed human resources,

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