Kaduna State Government - SPARC · PDF file5.2 P&S/M&E ... Dimension 3 – Public Service Performance Management- Corporate Plans and Service Charters ... Change Programme amongst

Kaduna State Government

Change Programme

2011/2012 Annual Performance Report

Bureau of Public Service Reform Office of the Head of Service

May 2013

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Table of Contents

ACRONYMS AND GLOSSARY OF TERMS ........................................................................................................... 3

EXECUTIVE SUMMARY ..................................................................................................................................... 5

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

1.1 CHANGE PROGRAMME DEVELOPMENT AND OBJECTIVES ........................................................................................ 8 1.2 SUMMARY OF CHANGE PROGRAMME STAKEHOLDERS ............................................................................................ 8 1.3 PURPOSE AND PROCESS OF THE PERFORMANCE REPORT ........................................................................................ 9

2 ANALYSIS OF PROGRESS AND PERFORMANCE .......................................................................................... 10

2.1 PUBLIC FINANCIAL MANAGEMENT ................................................................................................................... 10 2.1.1 Summary of Progress and Achievements ..................................................................................................... 10 2.1.2 Key Lessons Learned .................................................................................................................................... 12

2.2 PUBLIC SERVICE MANAGEMENT ...................................................................................................................... 12 2.2.1 Summary of Progress and Achievements ..................................................................................................... 12 2.2.2 Key Lessons Learned .................................................................................................................................... 13

2.3 POLICY AND STRATEGY (INCLUDING M&E) ........................................................................................................ 13 2.3.1 Summary of Progress and Achievements ..................................................................................................... 13 2.3.2 Key Lessons Learned .................................................................................................................................... 14

3 CHANGE PROGRAMME INSTITUTIONAL ARRANGEMENTS........................................................................ 16

3.1 SUMMARY OF PROGRESS AND ACHIEVEMENTS ................................................................................................... 16

4 RECOMMENDATIONS FOR ADJUSTING THE CHANGE PROGRAMME ......................................................... 17

4.1 PUBLIC FINANCIAL MANAGEMENT ................................................................................................................... 17 4.1.1. General Recommendations .......................................................................................................................... 17 4.1.1 Specific Dimension Recommendations ............................................................................................................ 18

4.2 PUBLIC SERVICE MANAGEMENT ...................................................................................................................... 19 4.2.1. General Recommendations .......................................................................................................................... 19 4.2.2 Specific Dimension Recommendations......................................................................................................... 20

4.3 POLICY AND STRATEGY (INCLUDING M&E) ........................................................................................................ 20 4.3.1 General Recommendations .......................................................................................................................... 20 4.3.2 Specific Dimension Recommendations......................................................................................................... 22

5 PROGRESS AGAINST PLAN ........................................................................................................................ 24

5.1 PFM .......................................................................................................................................................... 24 Dimension 1: Budget Preparation ............................................................................................................................ 24 Dimension 2: Revenue Assessment and Collection ................................................................................................... 26 Dimension 3: Internal Control and Internal Audit ..................................................................................................... 27 Dimension 4: Expenditure Control and Cash Management ...................................................................................... 29 Dimension 5: Debt Management ............................................................................................................................. 31 Dimension 6: Accounting and Reporting .................................................................................................................. 32 Dimension 7: Payroll and Human Resource Management ....................................................................................... 34 Dimension 8: IFMIS/BATMIS ..................................................................................................................................... 34 Dimension 9: Capacity Building at the State House of Assembly.............................................................................. 35 Dimension 10: Regulatory Framework ..................................................................................................................... 37 Dimension 11: External Audit ................................................................................................................................... 39 Dimension 12: Public Procurement ........................................................................................................................... 41

5.2 P&S/M&E ................................................................................................................................................. 42 Dimension 1: Development of Medium Term Rolling Plans ...................................................................................... 42 Dimension 2: Working to Support Political Engagement .......................................................................................... 42 Dimension 3: Building the Capacity of the Central Ministry of Economic Planning .................................................. 44 Dimension 4: Spreading MTSS Approaches across Government .............................................................................. 46 Dimension 5: Increased Use of Performance Management Processes in Assuring Impact and Effectiveness of

Policies, Strategies and Programmes ........................................................................................................... 48 Dimension 6: Increased Availability of Data Analysis and Information for M&E, Policy Formulation and Strategic

Planning ....................................................................................................................................................... 51 5.3 PSM .......................................................................................................................................................... 52

Dimension 1 – mandates, statutory functions and the structure of Kaduna state public service ............................. 52

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Dimension 2 –Public service policy and management of public service reform ........................................................ 54 Dimension 3 – Public Service Performance Management- Corporate Plans and Service Charters ........................... 56 Dimension 4 – ICT Policy and Implementation ......................................................................................................... 59 Dimension 5 – Human Resources Management Information System and Payroll Database ................................... 61 Dimension 7 – Employee Performance Management System .................................................................................. 64 Dimension 8 – Manpower Development Policy and Management System – Training and Capacity Building .......... 66 Dimension 9 – Salary and Pension Policy .................................................................................................................. 69

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Acronyms and Glossary of Terms

Term Definition

BAC Body of Appeal Commission

BATMIS Budget and Treasury Management Information System

BC Budget Calendar

BIR Board of Internal Revenue

BPSR Bureau of Public Service Reform

COA Chart of Accounts

COFOG Classification of Functions of Government

CSO Civil Society Organisation

DMC Debt Management Committee

DMD Debt Management Department

DMO Debt Management Office

DPRS Department of Policy, Research and Statistics

DSA Debt Sustainability Analysis

EPA Eleven Point Agenda

ESSPIN Education Sector Support Programme in Nigeria

ExCo Executive Council

HRMIS Human Resources Management Information System

ICT Information and Communications Technology

IFMIS Integrated Financial Management Information System

GDP Gross Domestic Product

KADSEEDS Kaduna State Economic Empowerment Development Strategy

KDSG Kaduna State Government

KSDP The Kaduna State Development Plan

KDSV Kaduna State Vision 2020

KPI Key Performance Indicator

MDA Ministries, Departments and Agencies

MDG Millennium Development Goals

MoA Ministry of Agriculture

MoE Ministry of Education

MoEP Ministry of Economic Planning

MoH Ministry of Health

MoJ Ministry of Justice

MoF Ministry of Finance

MoST Ministry of Science and Technology

MTEF Medium Term Expenditure Framework

MTSS Medium-Term Sector Strategy

M&E Monitoring and Evaluation

NGO Non Governmental Organisation

OAcG Office of The Accountant General

OHoS Office of the Head of Service

PATHS2 Partnership for Transforming Health Systems 2

PEFA Public Expenditure and Financial Accountability

PFM Public Financial Management

PRS Planning, Research and Statistics

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Term Definition

PSM Public Service Management

P&S Policy and Strategy

SAVI State Accountability and Voice Initiative

SBS State Bureau of Statistics

SHoA State House of Assembly

SGCBP State Governance and Capacity Building Project

SPARC State Partnership for Accountability, Responsiveness and Capability

SPRs Sector Performance Reports

SSMP State Statistical Master Plan

SWOT Strengths, Weaknesses, Opportunities and Threats

TOR Terms of Reference

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Executive Summary In order to deliver the reform Agenda to the public and assure successful implementation of the Kaduna State Development Plan, 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, Kaduna State Government developed a governance reform programme, based on a comprehensive self assessment of its strengths and weaknesses. In February 2012, another set of self assessment was carried out on the three thematic reform areas of the State Government to access progress made and challenges towards achieving set milestones. The resulting Change Programme will consist of three inter-related workstreams: a) Public Service Management, b) Public Financial Management and c) Policy and Strategy, including Monitoring and Evaluation. Overall leadership of the Change Programme reform is provided by the Kaduna State Governance Committee, chaired by the Head of Service, which report to the State Steering Committee, chaired by His Excellency the Governor. Implementation of the Change Programme reforms is being led by the Office of the Head of Service (Public Service Management), the Ministry of Finance (Public Financial Management) and the Ministry of Economic Planning (Policy and Strategy, including Monitory and Evaluation). Pilot sectors for Change Programme reform include Education, Health and Agriculture whilst other sectors will begin to implement Change Programme reforms in a phased manner. This Change Programme Performance Report is a synthesis of analysis of progress recorded in the three workstreams between July 2011 and October 2012 emanating from review discussions held by technical committees of the workstreams. The overarching purpose of the review was to enable further strengthening of the Change Programme. The specific purpose of the review was to reflect on the achievements and challenges of Change Programme implementation and to make recommendations for adjusting Change Programme strategies, plans and budgets. Public Financial Management Workstream Implementation: Within Kaduna State, sub-national

public finance is managed by Kaduna State Government and the 23 Local Governments.

The Executive of KDSG, headed by the State Governor, is responsible for the Kaduna State

Government Budget, and reports on its execution (total value approximately N136 billion in 2011

and N159 billion in 2012) to the Kaduna State House of Assembly.

The Local Governments, which received about 43%, 37% and 34% of the revenue of Kaduna State in

2008, 2009 and 2010 respectively, are intended to operate in a similar democratic way. Each Local

government council is responsible for its own budget and should report on its execution to the Local

Government Service Commission and to the Ministry for Local Government of Kaduna State

Government. The following comments are noted:

In practice most local government expenditures are executed through joint bank accounts which are under the control of State Government entities but not reported in public financial statements by either the State Government or the Local Governments, thus leaving nearly 50% of expenditure in Kaduna State not properly reported. This is not the case in all Nigerian states.

Though the change programme review is not specifically concerned with local government expenditure, except under the two specific indicators PI-8 and PI-9, it has been felt

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necessary to comment on the unsatisfactory accounting arrangements for local governments in several places.

Public Service Management Workstream Implementation: Particularly good progress has been made in reviewing the mandates of all MDAs in the state, including recommendations for rationalising existing mandates to support a more efficient public service. Building on these reviews, a Corporate Planning process designed to ensure MDAs are fit for purpose was established in MoEP, OHoS, Education, Health and Agriculture Sectors. Implementation in these pilot MDAs have recorded various degrees of successes. A Bureau of Public Service Reforms established in the OHoS is increasingly leading the coordination and implementation of the Change Programme. Progress has been made in finalising the manpower policy and management system training with the development of a training policy which has been approved by the Executive Council. Significant progress has been made in developing a HRMIS and payroll database, staff records across all MDAs and local governments have been verified through a verification exercise. In addition, an increased focus on Information Communication Technology policy is emerging with the establishment of an Information Communication Technology policy team and promotion of e-Government within the civil service. The mandate report has been reviewed in line with recommendations from the policy and re-structures committee set up by the State Governor and approved by the Executive Council. Equally, a State Task team on Corporate Planning has been established and institutionalised in BEMST with a view to rolling the process across all MDAs in the State. Performance management has received significant boost through technical supports. A performance management department has been established and institutionalised in the Public Service Office under the Office of the Head of Service. Similarly, Bureau of Establishment, Management Services and Training, Civil Service Commission and Bureau of Public Service Reform have designed an Individual Performance Contract form which replaces the age-long APER form. The form which is being finalised has received the technical approval of the Head of Service for implementation from 2013. Key recommendations for the Public Service Management workstream identified during the review process include the need to accelerate the approval of a number of technical outputs by the Executive Council or Office of the Head of Service in order to facilitate the use of these outputs to accelerate reforms across State Government. There is also the need to bring the Ministry of Agriculture to date in the implementation of its Corporate Planning process. A related recommendation is to obtain formal Executive Council approval of the Change Programme which would make implementation of reforms more effective and efficient and reduce the need to obtain approvals for many specific technical outputs planned within the reforms. Other key recommendations include the need to support the production of mandate review guideline and support for the rolling out of the Corporate Planning through technical supports for the established task Team. An overarching recommendation is to technically support the functionality of the State Steering Committee and Coordinating Committees as drivers in the implementation of the Development Corporate Framework.

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Policy and Strategy/Monitory and Evaluation Workstream Implementation: There is an improvement in Kaduna State’s capacity for effective policy making and strategy development over the last years. This is partly due to the support being provided by donor agencies through their various programmes and partly due to the commitment by the state’s Executive to improved planning. The state has been able to prepare the early rounds of Medium Term Sector Strategies for four pilot sectors (Agriculture, Education, Water and Health). Similarly, there have been some improvements in reporting sector performance in the four sectors of Agriculture, Education, Water and Health. Through the support of donor agencies, the previously prepared Change Programme which was directed at improving human resources, organizational capacity and systems; and institutional architecture aimed at supporting more effective policy-making and strategy development, was implemented and reviewed. Reform Programme Institutional Arrangements: In order to strengthen the understanding of the Change Programme amongst Kaduna State Government officials, Bureau of Public Service Reform which is saddled with the mandate of leading on the Change Programme must ensure wider sensitisation and awareness creation among Ministries, Departments and Agencies and other stakeholders on the planning and implementation of the Change Programme.

There is a need to improve communication between technical teams/core working groups and Executive in order to improve decision making. As part of this, decision making should be streamlined through determining which decisions can be made at the administrative rather than executive levels and through communicating messages more effectively and briefing Commissioners ahead of Executive Council meetings.

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1 Introduction 1.1 Change Programme Development and Objectives Work on the Change Programme began in early 2009 when State Government embarked on a self assessment process to clearly identify the strengths and weaknesses of its public service, and of its policy & strategy processes including Monitoring and Evaluation (P&S/M&E). A similar assessment had already been done in public financial management (PFM) in 2008. For each self assessment, a team of senior State Government officials and officers and political office holders gathered for two full days to conduct a holistic and comprehensive assessment of the current situation. Each team then used the self assessment results to prioritize reform areas, define a long-term vision for the reforms and set intermediate goals and objectives. These, together with detailed implementation plans, form the basis of the Change Programme. Consequently in 2012, the results of the 2010 self-assessments were subjected to further review to determine progress recorded in the implementation of milestones with a view to strengthening implementation capacity. The overall objectives of the individual Change Programme workstreams are retained and are summarised as follows:

Public Financial Management: Comprehensive PFM management control and information systems, and competent PFM staff, enabling 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: 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.

Policy & Strategy, including M&E: A developed human resources, organizational capacity and systems and institutional architecture for more effective policy making and strategy development as well as effective performance in monitoring and accountability processes.

The overall strategy of the Change Programme is to support phased and sequenced institutional development in priority reform areas indentified during the self assessment review process. The three Change Programme workstreams represent discrete but integrated reform areas. They are mutually reinforcing and are work in tandem to first deliver coordinated reforms in key pilot sectors before expanding into additional sectors in subsequent phases. 1.2 Summary of Change Programme Stakeholders Overall leadership of Change Programme reforms to be provided by the Kaduna State Governance Committee, chaired by the Head of Service, with membership drawn from the following MDAs: the Office of the Head of Service, Ministry of Economic Planning, Ministry of Finance, Civil Service Commission, Board of Internal Revenue and the Office of the Auditor General. Implementation of the Change Programme reforms is being led by the Office of the Head of Service through the Bureau of Public Service Reforms. The office of Head of Service takes the lead on (PSM), Ministry of Finance (PFM) and Ministry of Economic Planning (P&S/M&E). Pilot sectors for Change Programme reforms include Education, Health and Agriculture. Other sectors will begin to implement Change Programme reforms in a phased manner. BPSR is helping communicate reforms across the civil service.

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1.3 Purpose and Process of the Performance Report This Change Programme Performance Report is a synthesis of analysis and discussions held in a review meeting by the core team members of the various workstreams. The overarching purpose of the review was to enable further access programme implementation performance with a view to developing change plan using recommendations from the 2012 self assessment review. Specific purposes of the review included:

Review the progress made in implementing the Change Programme against agreed output and outcome targets.

Identify the Achievements and Challenges in implementing Change Programme plans and institutional arrangements.

Individual Change Programme workstream technical teams met and prepared Progress Reports during June-September 2012 and these formed the basis of evidence for assessing level of achievements in each workstreams. This Change Programme Performance report synthesises the findings and recommendations reported in individual workstream developed during the meetings.

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2 Analysis of Progress and Performance 2.1 Public Financial Management 2.1.1 Summary of Progress and Achievements A: Budget Preparation B: Revenue Assessment and Collection

Measures at improving the revenue basket to include revenues from Generate and Spend MDAs have been achieved. Policy model has been adjusted to include loans and grants by donor agencies. Sensitisation of Political Class and the Civil Servants on the need for expansion of revenue base has also been carried out.

Production of Budget guideline and circulation were

achieved within the stipulated period in the Budget Calendar.

Realistic cash ceiling was produced and circulated to

MDAs within the stipulated period in the Budget calendar.

Training of MoEP, MoF on BC&CoA has been

completed.

Incorporating in-year budget for at least the 9 months actual performance of the immediate prior year, and meeting with Donor partners are in progress and to be included in 2013-2015 budget.

Website is yet to be established. The Consultant to design the website has been engaged and he has installed servers, carried out networking and provided internet services

Completed are outputs on forms and tax guides translated into Hausa and printed. Taxpayers enumerated and construction of a robust taxpayer register achieved. Taxpayer education using mass media completed. Establishment of Taxpayer Service Unit, production and distribution of Taxpayer Guide book done. 50% implementation target has been reached on conduct of taxpayer perception survey and tax payer service standard.

A draft bill establishing the body of appeal commission

has been sent to Ministry of Justice for input before it will be sent to ExCO and SHoA

C: Internal Control and Internal Audit D: Expenditure Control And Cash Management

Training has been conducted on the internal audit manual.

All MDAs now maintain not more than 2 bank accounts.

There has been improvement in submission of returns by MDAs due to tighter measures put in place by the Accountant General.

Overheads of MDAs are not released by the AG in the event of non-compliance.

Regular FAC monthly meetings to consider and approve forecasts are done monthly but at MDA level.

Consolidated monthly expenditure plan submitted to H.E. for approval but limited to only the overheads.

A policy for defining and accounting arrears, rollovers and liabilities has been developed.

Evaluating liabilities and arrears of expenditure across KDSG as at the end of each year has been done.

Provision for reducing liabilities and arrears has been incorporated into budget.

E: Debt Management F: Accounting and Reporting

Commonwealth Secretariat Debt Management Software has been procured and deployed within DMD. Staff training has been provided on its use. Further training on debt sustainability analysis has been provided.

Review and update training materials done on Chart of Account. Delivery of training to targeted staff conducted.

Quarterly reports from Accountant-General are available online and in hard copy [libraries, newspapers].

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Sufficient copies of reports published and distributed to all relevant public places and reports are uploaded to the AcGs website (www.accountantgeneral.kd.gov.ng)

G: Payroll and Human Resource Management H: IFMIS/BATMIS

A functional and process review of Personnel and Payroll record update processes has been conducted.

Recommendations for rationalising and adjusting functions and processes in order to ensure consistent updates have been made.

Implementing and documenting revised functions and

processes of Personnel and Payroll records is on-going.

Developing functions and processes for auditing the payroll is in progress, though biometric data capture has since commenced and concluded with corrections being made to the payroll.

Conducting payroll audit on a yearly basis is

institutionalised.

Preparing report on payroll audit highlighting inconsistencies and implementing follow up actions to address inconsistencies are on-going.

CoA has been set up within BATMIS

MDA 2012 agreed budgets entered into BATMIS

Migration of data from legacy system to BATMIS is complete but data migration into HRMIS is still on-going

Incorporation of validated staff data is in progress

Incorporation of all salary tables and staff loans have

been submitted

Completing transition of all financial management processes from legacy system (e.g. PASTEL Nigeria) to BATMIS has been achieved e.g. Accounting, Expenditure Control and financial reporting

I: Capacity Building at The State House Of Assembly J: Regulatory Framework

Capacity building training has been given to SHoA on the scope of a budget review though the budget manual review developed by SAVI has not been adopted.

Implementation of SHoA budget review sessions is being achieved.

Preparation of budget review report by SHoA is being

done.

SHoA conducts oversight visit to selected MDAs on quarterly budget performance.

Implementation of budget performance sessions by SHoA

on quarterly budget performance is done.

Preparation of SHoA budget performance review report with recommendations is done.

Submission of Auditor Generals reports to PAC is being

achieved.

PAC convening scrutinising sessions and hearings where required on budget is in progress

Public procurement Bill is completed and draft bill sent to HE.

Fiscal responsibility Bill completed, draft bill is with EXCO.

Public Finance (Control and Management) Bill

completed, draft bill is with EXCO.

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

K: External Audit L: Public Procurement

Auditor General ensures provision for payment of Audit fees is made by each parastatal.

Capacity of Local Government Treasury staff and other stakeholders has been built.

Comparison of new audit manual with existing audit

guides achieved,

New audit manual updated accordingly

All activities under this dimension are predicated on the passage of the procurement bill.

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

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Sensitisation on the concepts and techniques in

the new audit manual at appropriate levels (e.g. Governor, Commissioners, AG staff, civil service, civil society) carried out.

Public Access to Audited Annual Financial

Statements increased through the Accountant General’s website

2.1.2 Key Lessons Learned

1. Continuation of unrealistic estimates undermines efforts to develop a credible budget. 2. There is a need to strengthen the independence of the internal auditors’ cadre and

strengthen confidence in their ability to carry out responsibilities.

3. Budget formulation would be improved if DMC and MoEP were able to determine funding gaps in advance.

4. Budget formulation and implementation could be strengthened by ensuring all MDAs were familiar with the Budget Calendar and Chart of Accounts.

5. Timely implementation of important legislation (e.g. Public Finance, Public Procurement & Fiscal Responsibility Bills) requires the support and understanding of political leadership.

6. The absence of a procurement cadre in the service is a constraint to implementing effective public procurement processes.

2.2 Public Service Management 2.2.1 Summary of Progress and Achievements

A: Mandates B: Public Service Policy

MDAs mandates capturing all MDAs in the State have been reviewed in line with the recommendations of the policy and re-structure committee and approved by EXCO.

BPSR has been established, staffed and operational.

HoS has made commitment to obtain formal approval letter from EXCO for its establishment before the end of 2012.

Standing committee inaugurated by the HoS to review the

statute books to meet the current trends in the public service administration.

C: Public Service Performance Management/Corporate Plans

D: ICT Policy

State Task Team on Corporate Planning inaugurated in BEMST in preparation for roll out of CP process to all MDAs.

Work has begun on Service Charter with HoS leading the process.

A service Charter concept paper has been developed and

agreed.

Task team on ICT policy has developed a draft ICT policy.

E: HRMIS and Payroll Database F: Establishment and Work force Planning

Every activity under this dimension has been completed however specialised training is to be conducted for Project Implementation Team (PIT) by the end of 2012. Training is to be undertaken by SGCBP II.

Establishment and workforce planning are harmonised with dimension C under the Corporate Planning process.

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G: Employee Performance Management System H: Manpower Development Policy and Management System Training

Performance management department established under PSO, OHoS.

Clear direction and leadership given to the three areas of individuals, organization and sectoral performance management.

Individual performance contract form designed and

approved to replace APER and be administered on civil servants from 2013

Organisational performance survey form has been

developed and is to be piloted in selected MDAs

Human Resource Development policy drafted and approved by EXCO for implementation.

MDAs mandated to re-establish training committee by end of 2012

I: Dimension I: Salary and Pensions Policy

A committee is established to study current salary structure and come out with a pay policy for the state by 2

nd quarter of 2013

2.2.2 Key Lessons Learned

1. Government partner has the potential of taking initiatives of reform programmes as demonstrated in the design and technical approval of the individual performance contract form in replacement of APER.

2. Commitment attributes of the leadership of PSM sector as led by the Head of Service was instrumental to delivery of some of the pending activities in the workstream

3. A key success factor is the discipline with which MDAs and inaugurated committees responded to agreed tasks under reform programmes. This is also attributed to the discipline demonstrated by the Head of Service and top leadership of the civil service.

4. The idea of obtaining a ‘no objection status’ on documents to be presented to the EXCO helps the ultimate consideration, discussion and approval of documents for implementation by MDAs.

5. Participative and consultative approaches can be effective at securing ownership of technical outputs within sectors/MDAs.

6. A high level retreat on reviewing progress of workstream could be handled in a low key manner. This also promotes the concept of Value For Money (VFM)

2.3 Policy and Strategy (including M&E) 2.3.1 Summary of Progress and Achievements

A: Development of Medium Term Rolling Plans B: Working to Support Political Engagement

EPA has been sufficiently well defined to guide strategic planning within all sectors and policy consistency between EPA and MTSS of pilot sectors of Health, Education, Water and Agriculture

Vision 2020 and KSDP considered and approved by EXCO

Multiyear budget (2012, 2013 and 2014) approved by

EXCO/SHoA

The revision of KSDP, incorporating MTEF, consistent with Policy and Restructuring White Paper is in

Revenue projections were prepared using revenue projection model.

Fiscal strategy paper for 2012 was prepared and presented to EXCO.

Sector ceilings were determined and circulated to

sector MDAs.

Outcome guidelines such as MTSS and sector performance review guidelines were issued to MDAs.

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progress

C: Building the Capacity of the Central MoEP D: Spreading MTSS Approaches Across Government

Training and MTSS development review workshop held to update knowledge base of MoEP and MTSS MDAs staff; and assess the weaknesses and strength in MTSS development process.

MTSSs are fully developed in 4 Pilot MDAs of Education, Health, Agric and Water Resources with the technical support of MoEP.

Health and Education sectors had utilised their annual Sector Performance Reviews (SPRs) for adjusting their MTSSs and financing plans. However, others (Agric & Water Resources) were unable to produce their SPRs.

A revised MTSS Development Guidelines is in progress and plans are underway to conduct training to boost capacity of MoEP and key staff within sector MDAs.

MTSS prepared for 3 sectors - Education, Health and Agric but not yet published and not yet reviewed by EXCO.

Corporate planning is being piloted in 5 MDAs and is addressing capacity gaps challenges. Ultimately, it is the plan of government to roll out CP to all MDAs which will ensure sector strategies are consistent with human and organisational capacity to implement plans and programmes.

E: Increased Use of Performance Management Processes

F: Increased Availability of Data Analysis and Information

KDSG performance management framework which specifies MDAs roles has been agreed and to be led by OHoS.

Overall KDSG performance management processes agreed and documented but sensitisation of MDAs on overall performance management processes is yet to happen.

KDSG and SPARC consultants are currently working together to develop a set of cross government KPIs.

Performance reports for education, health and agric

have been prepared and published while the Change programme performance report is in progress.

Performance reports for Health and Education sectors

were used for adjusting their MTSSs and financing plans while the change programme performance review report will be used in adjusting the change programme plans.

Health and Education MTSSs and Change Programme

were revised based on recommendations from annual performance reviews and published.

Work on identifying KPIs data needs is currently in progress.

2.3.2 Key Lessons Learned 1. Capacity development for policy and strategy and M&E development has the potential to

have greater impact and provide more sustainable results if it takes place within a corporate planning process and not through separate discrete initiatives.

2. Consistency and alignment between over-arching policy statements and state development plans prevents duplication of efforts, reduces wastage of resources and promotes synergy.

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3. Policy and financial decisions are better articulated when political leadership is well-informed about the macro-economic environment of the state (brought about by the Change Programme).

4. Development planning is more effective when it is directed at addressing real gaps as identified during the initial self-assessments conducted under the Change Programme.

5. There is a growing recognition within the State Government of the need to increase investment in developing the human resources, organisational capacity and systems and institutional architecture for more effective policy making and strategy development and performance management.

6. A lesson learned is that many KDSG officials may not fully understand the goals and objectives of the Change Programme and individual dimensions as they are not involved in its implementation on a day-to-day basis.

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3 Change Programme Institutional Arrangements 3.1 Summary of Progress and Achievements The State Steering Committee (SSC) for reforms is chaired by H.E. the Governor and provides oversight of all reforms taking place in Kaduna State. The SSC reports to H.E. the Governor and ExCo. Membership of the SSC includes senior KDSG leadership and donor representatives. The Governor has indicated interest in ensuring that the committee meet as at when due, this has increased the regular meeting of the Coordinating Committee. The Coordinating Committee for Governance provides overall leadership of governance reforms through leading implementation of the Change Programme. The committee is chaired by the Head of Service with membership consisting of selected senior State Government officials. Similar committees have been established to lead reforms in the Education, Health and Growth and Enterprise sectors. All these committees are expected to report to the SSC on a regular basis. Technical Management Teams have been established for each of the three Change Programme workstreams (PFM, PSM and P&S/M&E) in order to implement Change Programme plans. These teams are led by the Accountant General, MoF (PFM); The Head of Service, OHoS (PSM); and the Permanent Secretary, MoEP (P&S/M&E). Members of these teams are drawn from a number of MDAs. The SSC has had its inaugural meeting and follow up meetings are expected to happen soon. The Coordinating Committee for Governance has yet to meet formally, with communication between members of this committee being more ad-hoc and informal. There have been regular meetings of Technical Management Teams. The PFM team was established under the pre-existing PFM reform programme and is now leading implementation of Change Programme PFM reforms. A specific team was not required for the PSM workstream, where implementation responsibilities have been aligned with existing Government structures. The OHoS provides oversight for the PSM workstream, with the Bureau of Public Service Reform (BPSR) responsible for coordinating implementation. In order to manage the implementation of the P&S/M&E workstream, a core working group was established consisting of representatives from a number of MDAs however, MoEP serves as the leader in this sector. The alignment of the PSM technical team with State Government structures has proved particularly effective at supporting Change Programme implementation. Also, regular meetings of Permanent Secretaries (as part of their normal administrative responsibilities) organised by the OHoS provide the forum through which coordination of the PSM workstream takes place across government. The meeting occurrence has increased tremendously under the administration of the new HoS. PFM and P&S/M&E technical team meetings have not been as frequent or as regular as needed. In addition, membership of the P&S/M&E core working group needs to be reviewed given that participants are drawn from both administrative and technical cadres. There is limited value of having administrative staff attend these meetings given the nature of the P&S/M&E reform initiatives.

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4 Recommendations for Adjusting the Change Programme 4.1 Public Financial Management

4.1.1. General Recommendations 1. A system should be developed for producing clear and regular information on arrears of

pensions and gratuities.

2. Reports on budget and actual capital expenditure summarized by administrative unit and economic item should be developed.

3. Reports on budget and actual recurrent expenditure summarized by sub-sector should be

developed.

4. The following additional information should be included with the draft budget submitted to SHOA: (i) the projected rate(s) of inflation; (ii) fiscal deficit; (iii) summaries of debt stock (balances); (iv) prior year’s actual outturn.

5. An accounting policy should be introduced that all revenue and expenditure from all funds

and grants received in cash from other levels of Nigerian government should be fully and consistently recorded in the budget and financial statements of KDSG.

6. MOEP Department of Donor Aid Coordination should devise a system for ensuring that all

donors register with them, that a clear and up-to-date register of donor programs and projects is kept.

7. MOEP Planning Department should develop a system for distinguishing between donor

amounts received in cash and in those received in kind. In the annual budget estimates, donor amounts receivable in cash should be clearly distinguished from those to be received in kind. Amounts to be received in kind should be dealt with in a separate ‘non-cash’ section of the budget statement, or included in a note that lists and totals non-cash grants and expenditures.

8. Receipts and payments from all KDSG bank accounts that handle donor cash grants should

be included in the annual financial statements. For grants in kind, each donor should be asked to provide at least a broad estimate of the actual value of grant executed in KDSG’s financial year, for inclusion in the annual financial statements as part of a non-cash section or note.

9. MOEP should build on its experience of advance revenue forecasting, by focusing on

monthly revenue collection results and using these to continuously update revenue forecasts. These updates should be presented to EXCO monthly and should provide the baseline for decisions made by the Revenue Estimates Committee.

10. The next DSA to be carried out should include an assessment of pension liabilities.

11. Those MDAs which are able to describe their capital projects by a more detailed analysis of

economic items are encouraged to do so.

12. KADP and PFMU must report all loan drawdown to the AG and DMD as soon as they happen.

18

13. The State House of Assembly should be sensitized on the principles, contents and importance of the Procurement Bill.

14. The Accountant General’s reconciliation unit should extend its work on suspense accounts

and ‘below the line items’ to MDAs.

15. A meeting should be held to discuss a progressive strategy for generating in-year budget performance reports, using the improved information availability from the accounting and BATMIS systems. The meeting should include Final Accounts Department, MOEP, and representative from MDAs, as well as representatives from the information systems.

16. Details of year end contractual liabilities (analysed by project) should be included as a note

to the financial statements.

17. The Budget Scrutiny Manual for SHOA should be completed, using technical assistance. Technical assistance should be conditional on an indication that the Public Accounts Committee is prepared to meet and review reports of the Auditor General.

4.1.1 Specific Dimension Recommendations A: Budget Preparation B: Revenue Assessment and Collection

MoEP should devise means of obtaining information on loans and grants by donor agencies from MDAs ahead of budget preparation.

MoEP should ensure that the Fiscal Strategy paper is prepared in July / August and presented to both Exco and SHoA before the final budget call circular with ceilings is sent out to MDAs yearly.

MoEP should conduct budget sensitisation and early

commencement of budget process annually to enable it submit draft budget to the SHoA by September 30

th,

and get it approved by December 31st

.

MoEP should always ensure that budget calendar is prepared and circulated to MDAs very early in the year and strictly adhered to.

OHoS to expedite action on improving its website to

accommodate posting of all economic development information of the state.

MoF and MoEP should encourage budget profiling and

cash forecasting of key sector MDAs e.g. Health, Education e.t.c. to enable MDAs better time their requests for capital expenditure and large irregular recurrent items.

BOIR should seek for overhead support from HE through the office of the Accountant General to enable it carry out the tax payer perception survey and tax payer service standard.

Ministries of Finance and Justice should expedite action on the establishment of Body of Appeal Commission (BAC).

C: Internal Control and Internal Audit D: Expenditure Control And Cash Management

KDSG should work towards reviewing the law establishing internal audit to enable recommendations for establishing internal audit cadre be made.

BEMST should expedite action to ensure the stores regulations is revised and updated.

MoF and MoEP should collaborate in designing a system that enables MDAs check and assess funds availability before commitments are made

E: Debt Management F: Accounting and Reporting

The Honourable Commissioner and Accountant General Ministry of Finance should fast-track the

MoEP and MoF should make budgetary provision for migrating to IPSAS to cover sensitization, soft

19

process of establishing a DMC in accordance with the DMO template for State DMDs in order to strengthen policy direction of DMD operations.

DMD should expedite action to ensure the training on Commonwealth Secretariat Debt Management Software is concluded as soon as possible to allow for definition and development of debt reporting formats and processes

ware design and development, and training of personnel.

G: Payroll and Human Resource Management H: IFMIS/BATMIS

I: Capacity Building at The State House Of Assembly J: Regulatory Framework

Appropriation Committee in the State Assembly should expedite action on the preparation of a budget calendar for SHoA.

SHoA should adopt the budget review manual supported by SAVI as an operational manual.

SHoA should request budget performance reports

from MoEP and MoF.

PAC should ensure that recommendations are prepared based on findings from sessions and hearings.

PAC should ensure that follow up actions, sanctions

and proceedings are implemented

Honourable Commissioner Ministry of Finance should follow up with HE to ensure the Public Procurement bill is finalised on time and sent to SHoA.

Honourable Commissioner Ministry of Finance should follow up with Exco to ensure the Fiscal Responsibility bill is finalised on time and sent to SHoA.

Honourable Commissioner Ministry of Finance should

follow up with Exco to ensure the Public Finance (Control and Management bill is finalised on time and sent to SHoA.

KDSG to ensure that once the bills are passed into law,

the financial regulations is revised and updated to ensure consistency with the new bills.

K: External Audit L: Public Procurement

All activities relating to this output cannot be carried out until the procurement bill is passed

4.2 Public Service Management 4.2.1. General Recommendations

1. ExCo should formally approve the Change Programme in order to make implementation more efficient and effective.

2. Budgetary provision should be made annually for BPSR to cover Change Programme process

and implementation.

3. HoS to ensure that mandate reports is published, circulated and sensitised across MDAs as this will ensure that the individual performance contract form becomes operational and effective once mandates and functions of each MDAs across the service is well known.

4. In order to help strengthen the leadership of BEMST in supporting the spread of corporate

planning approaches across government, budgetary provision should be made available to support the activities of the Corporate Planning Task Team to deliver on their tasks.

5. Need to clarify the respective roles and responsibilities of OHoS and MoST in driving

implementation of the KDSG ICT policy. Related to this is the need to clarify policy on management of MDA websites, including the extent to which these websites should be separate or part of an overall KDSG website.

20

4.2.2 Specific Dimension Recommendations

A: Mandates B: Public Service Policy

The reform committee on LGA to oversee the mandates and functions clarifications of the LGAs, draft proposals on LG law amendments and submit to HoS.

HoS to inaugurate and task the standing committee on the review of statute books to complete review, seek approval, print, circulate and sensitise the civil service on the review books.

C: Public Service Performance Management/Corporate Plans

D: ICT Policy

HoS to task responsible MDAs (BEMST/CSC, MoEP & PSO) on the performance management issues.

HoS to play oversight roles in the implementation of service charters across MDAs in the State.

ICT policy, rules and guidelines should be finalised, approved, printed and made available to all MDAs and Public Servants

Sensitisation conducted on ICT policy, plans, rules and guidelines.

Consultants to support Ministries to develop ICT plans based on analysis of MDAs ICT usage and competence

ICT Plans should be agreed and submitted to budget committees for consideration; ICT Procurement Plan developed.

On the job training on ICT should be carried out using relevant software for MDAs in line with their mandates and functions.

E: HRMIS and Payroll Database F: Establishment and Work force Planning

Specialised training programme to be conducted for Project Implementation Team (PIT).

Staff salaries should be paid using linked payroll and HRMIS integrated software.

Merged with Dimension C

G: Employee Performance Management System H: Manpower Development Policy and Management System Training

Inaugurated committee to conduct research and consider other best practices on employee performance management and submit report to HoS.

Training programme for the new system developed, approved, printed and circulated.

Individual performance contract which contained new Job

Description signed by each employee in the state should come to force.

Manpower Planning Committee reconstituted and positioned in BEMST for proper implementation of HRD policy across MDAs

I: Dimension I: Salary and Pensions Policy

Committee should be established to study current salary structure and come out with a pay policy for the state.

4.3 Policy and Strategy (Including M&E) 4.3.1 General Recommendations

1. Executive Council and the Assembly should be considering and making their policy priorities in the context of: (a) Macro-economic and fiscal projections; and (b) A performance review relating to the success or otherwise of last year’s programme in achieving its objectives.

2. A sector policy statement (and its supporting strategy) is not legitimate unless it can be

demonstrated to be financially feasible. This means that strategies should be assessed for their cost, especially in both capital and recurrent terms, and projected over a period of years (3 years minimum but potentially up to 2015).

21

3. Policy statements should be founded on a SMART outcome target so as to ensure that strategies (which may include infrastructure construction for example) actually deliver on service delivery improvements. For example if a hospital is to be built the evaluation question should be, “has this had a positive impact upon the health of the population as expressed in outcome targets?” If not alternative strategies need to be thought through.

4. In order that strategies devised to achieve policy outcome targets are potentially effective,

and make efficient use of resources, there is a need for these to be based upon baseline information and upon research into effective approaches.

5. Most state sectors need to consider the coordination of their strategies with other key

actors, especially federal and local government, as well as the private sector or non-governmental organisations that provide services.

6. There is a need for state policies and strategies to be checked for their suitability for

implementation by the civil service agents and organisations that are currently in place.

7. Participation in policy making is a potential means for achieving policy responsiveness – by including all interests and underprivileged groups in the consultation process.

8. If a measure of agreement in principle can be achieved between technical administrators

and the political leadership with respect to a policy in a given sector, there is then an opportunity to solicit broad-based public support for the measure.

9. Information Management and Monitoring and evaluation systems is an essential part of

state accountability mechanisms and can support policy development, strategic planning and program implementation within state Ministries, Departments and Agencies (MDAs). State government can guide and influence the development of Information Management / M&E systems in MDAs by formulating and enforcing effective legislative and regulatory frameworks. These frameworks, together with accountability mechanisms, provide the basis for MDAs to put in place organizational arrangements for providing information for planning, reporting on progress and measuring performance (results, outcomes and impact).

10. In order for MDAs to design, plan and implement effective Information Management / M&E

systems across the state in a coordinated and consistent way, it is important that State Government defines its policy for information management / M&E and prepares an appropriate strategy document which provides the basis for individual MDAs to plan and implement their own information management / M&E systems.

11. The organizational capacity of MDAs to effectively implement and carry out Information

Management / M&E functions and processes is dependent on a number of factors. M&E functions and processes can be focused within a specialist organizational unit and/or distributed throughout a number of units. The organization should be able to identify internal and external clients or users of M&E information, the processes this information is intended to support and the unit which is responsible for supporting them.

12. The extent to which information, statistics and M&E data can be effectively used to support

planning, monitoring and management by the information users in the MDA and other agencies is of course dependent on the data being in the required format, in the appropriate level of detail, of good quality and produced on a timely basis. Thus, a key requirement of this the data is sufficiently disaggregated to support comprehensive analysis that supports

22

decision making. For example, it the data is only able to produce state wide statistics on school enrolment levels, it is not sufficient to identify potentially underperforming LGAs which require targeted assistance.

13. Annual performance reviews within MDAs are an essential part of a performance

management process. Through effective use of monitoring and evaluation information, MDAs can identify strengths and constraints in their organization and make policy, strategy and program adjustments in response.

4.3.2 Specific Dimension Recommendations

A: Development of Medium Term Rolling Plans B: Working to Support Political Engagement

All necessary requirements such as adequate funding, high level political and senior government supports for the Committee set up to revise the Kaduna State Development plan should be provided to make it function well.

Need to sensitize MDAs on how to arrive at a realistic revenue projection

Need to consistently train Budget and Planning officers on how to prepare fiscal strategy paper and techniques of policy based planning and budgeting.

C: Building the Capacity of the Central MoEP D: Spreading MTSS Approaches Across Government

MTSS need to be systematically and fully institutionalised in all sectors.

ExCo members heading various MDAs should be encouraged to attend training on guidance and evidence based results oriented policy.

The M&E department of MoEP must develop the capacity to demand for SPRs from all sectors preparing MTSS annually and also hold them accountable.

MDAs should ensure that relevant staff attends the training on increased capacity of MDA staff to prepare MTSSs.

State Planning department of MoEP to remind MDAs on the need to prepare their MTSSs annually and timely. Also to encourage MDAs to adhere to budget ceilings.

MoEP to be proactive by going to MDAs to find out the state of their MTSS preparation.

MDAs should conduct assessments to identify human and organizational capacity gaps against proposed MTSS strategy and develop plans to address them.

E: Increased Use of Performance Management Processes

F: Increased Availability of Data Analysis and Information

OHoS should expedite action to ensure that the sensitisation of MDAs on overall performance management processes happen.

MoEP should ensure the preparation of a Budget performance review guidelines.

OHoS should ensure the preparation of organizational

performance guidelines.

MoEP should review and update the sector performance review guidelines annually.

BPSR should ensure that the change programme is

reviewed annually and reports prepared and published.

MDAs preparing MTSS should ensure that their performance reports are prepared and published annually.

OHoS should ensure the implementation of

MoEP should conduct an audit of available data against documented data needs across all appropriate MDAs with a view to identifying data gaps and preparing a work plan for addressing these data gaps, in consultation with relevant MDAs.

23

recommendations of the change programme reports across all workstreams (PSM, PFM, P&S including M&E).

MTSS MDAs should ensure implementation of recommendations of their annual sector review report as well as using them to adjust their MTSSs and financing plans.

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

Page 24

5 Progress against Plan 5.1 PFM Dimension 1: Budget Preparation

Outputs Activities Responsibilities 2012 Status

Recommendations

1 2 3 4

A1: Budget A basic model for medium term forecast and plans is developed to support the Medium Term Sector Strategies in two sectors [Health and Education].

Improving the Revenue basket to include Revenues from Generate and Spend MDAs. Adjust policy model to include loans and grants by donor agencies. Sensitisation to Political Class and the Civil servants on the need for expansion of revenue base. Production of Fiscal Strategy Paper and forecasting Funding Gaps.

MoEP

X Completed In progress (model cannot forecast loans and grants by donor agencies)Completed 2013-2015 Fiscal Strategy paper still in process. This is already late for the purpose it was meant to serve since the 2013-2015 KDSG budget preparation is nearing completion.

MoEP should devise means of obtaining information on loans and grants by donor agencies from MDAs ahead of budget preparation. MoEP should ensure that the Fiscal Strategy paper is prepared in July / August and presented to both Exco and SHoA before the final budget call circular with ceilings is sent out to MDAs yearly.

A.2 Annual Budget Calendar The annual draft budget to be submitted to the SHoA by September 30

th, and approved by

December 31 each year.

Budget sensitisation, Production of Budget guideline and circulation within the Budget calendar. Strict adherence to the Budget calendar.

MoEP X X X Not yet done Completed Budget Calendar is not always adhered to.

MoEP should conduct budget sensitisation and early commencement of budget process annually to enable it submit draft budget to the SHoA by September 30

th, and get it

approved by December 31st

. MoEP should always ensure that budget calendar is strictly adhered to.

A.3 Annual Budget Circular containing Approved Ceilings: Cash ceilings for MDAs are included in the 2012 budget circular.

Realistic cash ceiling is produced and circulated to MDAs within the Budget calendar.

MoEP X Completed


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Recommendations

1 2 3 4

A.4 Budget Classification There is a revised BC&COA that has aligned the budget and accounts lines including the BTL accounts.

Training of MoEP, MoF on BC&CoA MoEP X X X Completed Due to IPSAS, committees are have set up and training will commence because BC&COA will change.

A.5 Budget Documentation Publish the budget with at least 9 months actual performance of the immediate prior year.

Incorporate in-year budget for at least the 9 months actual performance of the immediate prior year

MoEP X In progress, to be included in 2013-2015 budget

A.6 Extra-Budgetary Expenditure Annual budget contains estimates of all donor cash to be received and spent by MDAs.

Meeting with Donor partners MoEP X In progress, to be included in 2013-2015 budget. .

A.7 Public Access to Budget Information 2012 budget was out to the public in January 2011.

Provision of Website to be posting all Economic Development information of the State

MoEP X Not done. Though there is a website but it’s not functional

OHOS to expedite action on improving its website to accommodate posting of all economic development information of the state.

A.8 Profiling of Budgets Profiling of budgets by quarter, so that MDAs are able to better time their requests for capital expenditure and large irregular recurrent items.

Production of Quarterly reports of Budget performance by MDAs

MoEP X X X X In progress KDSG should encourage budget profiling and cash forecasting of key sector MDAs e.g. Health, Education etc to enable MDAs better time their requests for capital expenditure and large irregular recurrent items.

A.9 Revised / Supplementary Budget and budget credibility Adjusted format for justification of budget changes prepared.

a) Recommendations submitted to Estimate Committee (including related to project completion), b) Adjustments agreed by

Committee and c) Revised template drafted.

MoEP X N/A N/A N/A

Supplementary budgets were not prepared in 2012.

A.10 Periodic Capital Budget management reports to decision makers comparing original budget, revised budget and actual.

a) Define a timeframe and assign responsibilities (in line with MoEP Corporate Plan) for preparing report b) Draft Capital Budget report in line with the timeframe and agreed formats.

MoEP X X X Completed Completed


Page 26

Dimension 2: Revenue Assessment and Collection Outputs Activities Responsibilities 2012

Status Recommendation

1 2 3 4

B.1 Revenue Assessment and Collection. Internally generated revenue increased.

a) Establish website for Tax Payer (ii)help desk and disseminating information, b) Forms and tax guides translated into Hausa and printed. c) conduct tax payer perception survey and tax payer service standard d) Taxpayers Enumerated and construction of a robust taxpayer Register.

BOIR X Website is yet to be established. The Consultant to design the website has been engaged and he has installed servers, carried out networking and provided internet service. Completed Training has been conducted for staff to carry out the tax payer perception survey and tax payer service standard but this activity will commence when funds is released to BoIR as its overhead which was originally planned to fund it cannot be able to accommodate this cost. Completed and updated annually, more than a hundred thousand

Website should be established to complement the help desk BOIR should seek for overhead support from HE through the office of Accountant General BOIR should be up-to-date on the number of tax payers in the register.

B.2 Tax Payer Education Campaign. Increased numbers of Tax Payers.

Conduct Tax Payer Education Campaign, including: a) Taxpayer education using mass media, b) Establishment of Taxpayer Service Unit and c) Production and distribution of

Tax Payer guide book.

BOIR,

X X X X Completed Completed Completed


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Recommendation

1 2 3 4

B.3 Appeals System. Establishment of Body of Appeal Commission (BAC).

a) Appoint commissioners; b) develop BAC TORs and d) Hold regular BAC meetings.

MoF X A draft bill establishing the body of appeal commission has been sent to Ministry of Justice for input before it will be sent to Exco and SHoA It can only be done when the bill is passed It can only be done when the bill is passed

MoF should follow up with Ministry of Justice

B.9 Overall Reconciliation of Assessment and Collection Computerized Reconciliation System in place.

a) Deploy previously developed software within BOIR

b) Train relevant staff in its use.

BOIR X

Completed(assessment and audit, collection and accounting) Completed

Dimension 3: Internal Control and Internal Audit Outputs Activities Responsibilities 2012


1 2 3 4

C.1 Internal Control and Internal Audit: Coverage and Quality of Internal Audit increased.

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.

OSAcG X X Manual is in place and validated but no training yet This has been done but it was rejected as the law establishing internal audit has not been reviewed. The law (financial instruction) established the internal audit under the office of Accountant General. Internal Audit cadre not yet created.

Training should be provided and broad enough to ensure officers are conversant with the manual KDSG should work towards reviewing the law establishing internal audit to enable recommendations for establishing internal audit cadre be made.


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Recommendation

1 2 3 4

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.

BEMST (OHoS) X X X X Not yet updated, the last update was done in 2005. This activity can only be carried out when the stores regulations is revised and updated. This activity can only be carried out when the stores regulations is revised and updated. This activity can only be carried out when the stores regulations is revised and updated.

BEMST should expedite action to ensure the stores regulations is revised and updated.


Page 29

Dimension 4: Expenditure Control and Cash Management Outputs Activities Responsibilities 2012


1 2 3 4

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, c) develop escalation procedures for non-compliant MDAs d) A review and decisions made around payment centralisation or decentralisation.

MoF X X X X Completed. All MDAs now maintain not more than 2 bank accounts.(Revenue and overhead) In practice the reconciliations are usually received by Treasury within 4 weeks. There has been improvement in submission of returns by MDAs due to tighter measures put in place by the Accountant General. Completed – Overheads of MDAs is not released by the AG in the event of non-compliance Completed, KDSG has adopted it partially

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

a) Monthly cash forecasts prepared, utilising Revenue Forecasting Model and agreed MDA work plans, b) regular FAC monthly meetings to consider and approve forecasts c) Consolidated monthly expenditure plan submitted to H.E. for approval.

MoF X Completed – forecast is been done monthly but not publicized, though it’s still needs to be improved upon. Completed – Done at MDA level Completed both overheads and capital


Page 30


Recommendation

1 2 3 4

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 releases are approved.

MoF X X X X Not done Not done

MoF and MoEP should collaborate in designing a system that enables MDAs check and assess funds availability before commitments are made.

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, c) Incorporate budget provision for reducing liabilities and arrears.

MoEP X Not done Not done Not completed but ongoing

Until when corporate planning and MTSSs are fully implemented before this output can be achieved MOEP should liaise with MoF on the status of bank balances of the State before budgets are prepared. To confirm liability code


Page 31

Dimension 5: Debt Management Outputs Activities Responsibilities 2012 Status Recommendation

1 2 3 4

E.1 Institutional arrangements for Debt Management strengthened.

a) 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, b) Implement agreed adjustments to institutional arrangements, c) regular DMC meetings provide required policy directions (including for Loan procedures) and d) Development and implementation of a DMD and DMC training programme.

MoF X Completed and Resolved Done Not done Training programme is in process

AG has now made the DMC chairman.

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

a) Procure Commonwealth Secretariat Debt Management Software, b) deploy within DMD and provide staff with training c) Define and develop debt reporting formats and reporting processes.

DMD X X X X Completed Training is ongoing This has not happen yet as the initial consultant training DMD on the Common wealth software did not have adequate capacity to conclude the training but a new consultant has just been engaged to take the training forwards.

DMD should expedite action to ensure the training is concluded as soon as possible to allow for definition and development of debt reporting formats and processes


Page 32

Outputs Activities Responsibilities 2012 Status Recommendation

1 2 3 4

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

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

DMD + SPARC X X Continuous Completed but requires continuous fine-tuning This will be done by end of the year.

There is need to include SHoA in the training

Dimension 6: Accounting and Reporting Outputs Activities Responsibilities 2012


1 2 3 4

F.1 Chart of Accounts: Relevant staff within all MDAs fully understands the COA.

a) Review and update training materials b) Delivery of training to targeted staff.

MoEP X Completed Completed

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 d) Development of escalation procedures for non-compliant MDAs.

AcG X X X X Completed Completed Completed Completed – already spelt out in the financial instruction


Page 33


Recommendation

1 2 3 4

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

a) Sensitise key officials on IFRS and IPSAS, b) Stakeholder consultation on the implications of adopting the IPSAS, c) Government issues draft policy on transition to IPSAS.

MoF X X X X The federal government has adopted IPSAS for usage all over the country; a sensitization workshop was conducted last year. As a follow-up a team from the federal level also came to Kaduna to conduct another round of sensitization workshop (17

th – 18

th July

2012). Not done Not done

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 AcGs website (www.ag.kadunastate.gov.ng)

MoF X X X X Completed Completed Completed

MoF should ensure quarterly reports are widely distributed within Stakeholders

http://www.ag.kadunastate.gov.ng/


Page 34

Dimension 7: Payroll and Human Resource Management Outputs Activities Responsibilities 2012


1 2 3 4

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,

b) make recommendations for

rationalising and adjusting functions and processes in order to ensure consistent updates

c) Implement and document revised

functions and processes.

OHoS X X X X Ongoing Ongoing Still ongoing

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 In progress, though biometric data capture has since commenced and concluded with corrections being made to the payroll

Complete Ongoing – There were discrepancies comparing the nominal roll and payroll, reports have since been submitted base on that

Audit should be carried out on a

quarterly basis and its continuous

Dimension 8: IFMIS/BATMIS Outputs Activities Responsibilities 2012


1 2 3 4

2012 budget captured within BATMIS using latest CoA.

a) CoA set up within BATMIS b) MDA 2012 agreed budgets entered

into BATMIS.

MoF Completed Completed


Page 35


Recommendation

1 2 3 4

BATMIS /HRMIS used to drive payroll.

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

MoF X On-going, Migration of data from legacy system to BATMIS is on-going but data migration into HRMIS is still on-going. In progress In progress

HRMIS drives payroll not BATMIS

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 On-going

Dimension 9: Capacity Building at the State House of Assembly Outputs Activities Responsibilities 2012


1 2 3 4

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 c) Sensitisation to SHoA members on the calendar.

MoEP X Not done Not done Not done

SHoA should expedite action on the preparation of a budget calendar for SHoA. This activity is dependent on the preparation of a budget calendar. This activity is dependent on the preparation of a budget calendar.


Page 36


Recommendation

1 2 3 4

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 c) Preparation of budget review report

by SHoA.

MoEP Capacity building training has been giving to SHoA on the scope of a budget review but it does not have a budget review manual though SAVI has supported the SHoA in producing an operational manual but it is not been adopted. Completed Completed

Committees on Finance, Appropriation, Economic Planning and Public Accounts should be targeted at the initial stage. SAVI should provide technical training o the budget manual prepared Once a year

Quarterly budget performance review completed.

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

SHoA X X X X Not done Completed, Continues Not done Completed

SHoA should request budget performance reports from MoEP Sensitizing members of PAC committee and OSAG on the need for this activity by SAVI


Page 37


Recommendation

1 2 3 4

External Audit reports scrutinised by SHoA and remedial actions or sanctions imposed.

a) Submission of Auditor Generals reports to PAC, b) PAC convenes scrutinising sessions and hearings where required, c) PAC prepares recommendations based on findings from these sessions and hearings d) Follow up actions, sanctions and proceedings implemented.

SHoA X X Completed In progress. PAC to begin scrutinising sessions and hearings by 5

th of December

2012 Not done Not done

A law should be put in place compelling PAC members to meet and scrutinise accounts within a stipulated time frame PAC should invite State and Local Govt Auditor Generals for discussion on way forward PAC should ensure that recommendations are prepared based on findings from sessions and hearings PAC should ensure that follow up actions, sanctions and proceedings are implemented

Dimension 10: Regulatory Framework Outputs Activities Responsibilities 2012


1 2 3 4

Public Procurement 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 d) Passing of bill for Executive assent.

MoF X In progress, bill has been sent to OHOS by due process for onward submission to EXCO Not done, Bill is still with OHOS Not done, Bill is still with OHOS Not done, bill is still with OHOS


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Recommendation

1 2 3 4

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 d) Passing of bill for Executive assent.

MoF X In progress , draft bill with EXCO Not done, Bill is still with EXCO Not done, Bill has not been sent to SHoA Not done , bill is still with Exco

Honourable Commissioner Ministry of Finance should follow up with Exco to ensure the bill is finalised on time and sent to SHoA

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 makes any final adjustments to

draft bill and d) Passing of bill for Executive assent.

MoF X In progress, draft bill has been sent to Exco Not done, Draft bill is still with EXCO Not done, draft bill has not been sent to SHoA Not yet done

Honourable Commissioner Ministry of Finance should follow up with Exco to ensure the bill is finalised on time and sent to SHoA

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

a) Identification of stakeholders, b) preparation of sensitisation

materials, c) Organisation of workshops and communication strategy, d) delivery of workshops and

communications e) Preparation of sensitization completion report.

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

X Completed Completed Completed completed


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Recommendation

1 2 3 4

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 e) Provision of training to all MDAs on revised Financial Regulations.

MoF X X Not done Not done Not done Not done Not done

KDSG to ensure that once the bills are passed into law, the financial regulations is revised and updated to ensure consistency with the new bills.

Dimension 11: External Audit Outputs Activities Responsibilities 2012


1 2 3 4

K.1 Coverage of OSAG work increased.

a) Auditor General ensures provision for payment of Audit fees is made by each parastatals

b) AG directs all Boards and Parastatals to complete by the following April, audits of the immediate past financial year.

OSAG X Continuous, 90% have already complied Completed and there is no strict time to when audit reports are submitted but subject to when funds are made available to consultants carrying out the audit

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

Capacity Building of Local Government Treasury staff and other stakeholders.

OSAG, BPSR X Completed


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Recommendation

1 2 3 4

K.3 Scope of Financial Audit work increased.

a) Comparison of new audit manual with existing audit guides, b) update new audit manual

accordingly c) Sensitisation on the concepts and techniques in the new audit manual at appropriate levels (e.g. Governor, Commissioners, AG staff, civil service, civil society).

OSAG X Completed Completed Only AG Staff have been sensitized

KDSG currently liaising with cross-river state, it should expedite actions

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

a) Review of practical access to Auditor General’s report, b) Publish statements on website c) Facilitate public demand for Auditor General’s report.

OSAG X Completed – through the Accountant General’s website On-going


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Dimension 12: Public Procurement Outputs Activities Responsibilities 2012


1 2 3 4

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 Completed Continuous Completed

Open Competition procurement processes being used.

a) Passing of Procurement Law, b) Developing a cadre of trained

procurement officers c) Standard procurement bidding

documents prepared.

BPSR X All activities relating to this output cannot be carried out until the procurement bill is passed

OHOS/BPSR should expedite action in ensuring that the bill is passed into law

Public has access to data on award of contracts > N20m.

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

MoF X All activities relating to this output cannot be carried out until the procurement bill is passed

OHOS/BPSR should expedite action in ensuring that the bill is passed into law


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5.2 P&S/M&E Dimension 1: Development of Medium Term Rolling Plans

Dimension 2: Working to Support Political Engagement Outputs Activities Responsibilities 2012 STATUS RECOMMENDATIONS

Revenue projections prepared.

a) Updated macro economic data collected; b) revenue projection model parameters updated; c) preparation of various projection scenarios.

MoEP Model available but not in use because of low capacity

1) Build capacity

2). Adopt the model.

Outputs Activities Responsibilities 2012

STATUS RECOMMENDATIONS 1 2 3 4

EPA sufficiently well defined to guide strategic planning within all sectors and policy consistency between EPA and MTSS of pilot sectors.

Dev. & drafting; Public validation; finalization; approvals; production; launching and dissemination of KSDP.

MoEP In progress. A committee set up to review the KSDP. Zero draft submitted by MDAs, committee working to review zero draft

MoEP should facilitate access of all relevant document and information. (2 )MoEP to ensure availability of funds

Vision 2020 and KSDP considered and approved by EXCO

Consultation, dev. & drafting +same as above (Launching and dissemination can spill over)

MoEP In progress Draft available

To ensure validation, approval and dissemination of KSDP.

Multiyear budget (2012, 2013 and 2014) approved by EXCO/SHoA

BCC; defence, presentation to House, adjustment, approvals by EXCO/House; Printing (Printing and distribution first Q)

MoEP On going Budget calendar should be strictly adhered to.

KSDP revised and improved, incorporating MTEF, consistent with Policy and Restructuring White Paper (IN PROGRESS)

a) Performance Review of KSDP; b) identifies changes needed in response to White Paper, c) Revise KSDP; d) publish KSDP and disseminate.

MoEP In Progress The Committee to revise Kaduna State Development Plan has been set-up and functional. Zero draft submitted by MDAs, committee working to review zero draft

MoEP should facilitate access to all relevant document and information.

(2) MoEP to ensure availability of funds


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Outputs Activities Responsibilities 2012 STATUS RECOMMENDATIONS

Fiscal strategy paper prepared.

a) Review of revenue projection model scenarios; b) stakeholders consultation; c) review of state economic policy; d) preparation of strategy paper.

MoEP In progress Fiscal strategy paper prepared but not presented to Executive Council/ SHoA.

1) FSP prepared and presented as per budget calendar

2) Need to consistently train Budget and Planning officers on how to prepare fiscal strategy paper and techniques of policy based planning and budgeting.

Sector ceilings determined.

a) Review of strategy paper and state socio-economic development policy; b) selection of appropriate revenue projection estimates; c) preparation and distribution of sector ceilings.

MoEP On going

There should be standard criteria for sectoral allocations

Outcome 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; d) MoEP collate and disseminate outcome policy targets to MDAs.

MoEP On going Guidelines available.

Ensure compliance with the guidelines


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Dimension 3: Building the Capacity of the Central Ministry of Economic Planning Outputs Activities Responsibilities 2012 STATUS RECOMMENDATION

Technical guidance and support functions established within MoEP incorporating the seven themes of MTSS development.

Review/update training needs assessment; development of data base; Training; preparation of resource envelopes

MoEP In progress. 2) Training and MTSS Development review workshop held to update knowledge base of MoEP and MTSS MDAs staff; and assess the weaknesses and strength in MTSS development process.

1) Build capacity of MTSS teams. 2) Commence the MTSS

process early to align with the budget calendar.

Support provided to at least 3 pilot sectors help yield acceptable first stage MTSSs in these sectors.

MTSS Reference Manual; training; Sector studies to identify priorities;

MoEP On going. MTSS manual updated.

1) MoEP to make the MTSS manual available.

2) Capacity building.

Adequate support provided to at least 5 pilot sectors help yield acceptable first stage MTSSs in these sectors.

a) Conduct sector MTSS workshops; b) setup MTSS writing teams; c) MoEP support to writing teams; d) preparation of draft MTSS, e) joint sector/MoEP review and f) finalisation of MTSSs.

MoEP On going 2) MTSS are fully developed in 4 Pilot MDAs of Education, Health, Agric and Water Resources with the technical support of MoEP. The 5

th pilot sector could not be supported

due to government’s decision to roll out MTSS to all sectors from 2012. This has not happened.

MTSS need to be systematically and fully institutionalised in all sectors.

Recommendations within approved Structural and Functional Review Report (prepared under Corporate Planning approach with PSM support) implemented.

a) Organisational adjustments implemented; b) staff deployed; c) documentation of functions of each organisational unit; d) preparation of any operational guidelines related to these functions.

MoEP On going. Establishment plan completed but not implemented.

Implement workforce plan.

MoEP Establishment Plan approved.

a) Identification of posts needed to effectively implement agreed MoEP functions; b) prepare job descriptions for each identified posts.

MoEP On going. Establishment plan completed but not approved.

Establishment plan to be presented for approval.

MoEP Establishment Plan implemented.

a) Redeployment of staff within MoEP; b) deployment of new staff into MoEP; c) assignment of responsibilities and job descriptions to all staff; d) provision of induction to all MoEP staff.

MoEP On going Establishment and Job descriptions has been proposed and recommended but Still waiting approval.

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

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 On going 2) Plans are under way for this process to commence; 3) Policy guides available.

MoEP to organise induction training for ExCO members.


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Outputs Activities Responsibilities 2012 STATUS RECOMMENDATION

Annual policy performance review by SHoA completed (e.g. covering KSDP, macro-economic policies).

a) Provision of training and guidance to SHoA on policy review processes; b) presentation of relevant performance reports to SHoA; c) SHoA conducts oversight visits to selected MDAs, d) implementation of policy performance review sessions by SHoA; e) preparation of SHoA policy performance review report with recommendations.

MoEP On going. Policy guides in place

MoEP to organise induction training for SHoA members.


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Dimension 4: Spreading MTSS Approaches across Government Outputs Activities Responsibilities 2012 STATUS RECOMMENDATIONS

Recommendations for adjusting existing MTSSs agreed.

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

Relevant MDAs On going Health and Education sectors had utilised their annual sector performance reports for adjusting their MTSSs and financing plans. However, others (Agric & Water Resources) were unable to produce their SPRs.

1) The M&E department of MoEP must develop the capacity to demand for SPRs from all sectors preparing MTSS annually and also hold them accountable; 2) MoEP to ensure Agric and Water Resources come on board.

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 On going A revised MTSS Development Guidelines is in progress and plans are underway to conduct training to boost capacity of MoEP and key staff within sector MDAs.

Moep should ensure that relevant staff attends the training on increased capacity of MDA staff to prepare MTSSs.

ExCo issues medium-term policy outcome targets and MDAs develop detailed targets in response for the purpose of guiding detailed strategy development within 3 existing MTSS sectors and 2 additional sectors.

a) MoEP/ExCo develop annually updated policy outcome targets based on the Governments overall reform agenda; b) sector MDAs develop detailed targets for each year in response.

MoEP On going

MoEP to ensure compliance with the policy directives.

3 year budget ceilings prepared and issued

a) 3 year revenue forecasts complete; b) Preparation of fiscal strategy paper; c) preparation of indicative sector ceilings based on state policy framework.

MoEP On going FSP prepared but not presented for approval.

1) Standard criteria for allocating ceilings; 2) FSP to be presented before commencement of the next budget cycle.

Draft MTSS prepared for 5 sectors, with targets and strategies consistent with ExCo policy outcome targets 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; c) review and adjust strategies and budgets.

Relevant MDAs On going MTSS prepared for 4 sectors - Education, Health, Agric and water.

MoEP to remind MDAs on the need to prepare their MTSSs annually and timely. Also to encourage MDAs to adhere to budget ceilings.


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Outputs Activities Responsibilities 2012 STATUS RECOMMENDATIONS

Final MTSS prepared and published for 5 sectors, with targets and strategies consistent with updated policy outcome targets and approved 3 year budget.

a) ExCo review draft MTSS against outcome targets, taking into account updated 3 year budget ceilings; b) ExCo issue revised outcome targets in response; c) prioritisation of MTSS strategies and budgets; d) adjustment of MTSS to ensure consistency with revised outcome targets and budgets.

Relevant MDAs MTSS prepared for 4 sectors - Education, Health, Agric and water (but only Education published their MTSS document).

MoEP to be proactive by going to MDAs to find out the state of their MTSS preparation.

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; c) develop plans to address these gaps.

Relevant MDAs On going MoEP, OHoS (BEMST, BPSR), MoH have reached advanced stage in their CP. While MoF, MFLG,CSC,MOST,MOW&T, have just been introduced the CP process

BEMST should ensure the systematic rollover of the CP process through the Kaduna state Task Team (KSTT) on CP.


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Dimension 5: Increased Use of Performance Management Processes in Assuring Impact and Effectiveness of Policies, Strategies and Programmes


KDSG performance management framework agreed, including MDA roles and responsibilities.

a) Identify and agree scope of KDSG performance management framework, b) assign responsibilities to individual MDAs for different aspects of the framework.

OHoS On going There is an agreed KDSG performance framework with OHoS leading while respective stakeholders MDAs are saddled with the responsibilities of leading in the other areas. These include: Sector performance management - MoEP, Individual performance management - BEMST & CSC and, Organization performance management - PSO

MoEP to demand for a annual sector performance report from all sectors

OHoS to demand for MDA annual performance report

BEMST and CSC: to demand for individual annual performance reports

Overall KDSG performance management processes agreed and documented.

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

OHoS Overall KDSG performance management processes agreed and documented but sensitisation of MDAs on overall performance management processes is yet to happen.

OHoS should expedite action to ensure that the sensitisation of MDAs on overall performance management processes happen.

A core set of cross-government Key Performance Indicators (KPIs) identified and agreed.

a) Review existing state KPIs and indentify good practice and also gaps; b) review federal KPI guidance (e.g. SPRM); c) review current international best practice and d) draft set of revised KPIs in response.

MoEP: Sector KPIS OHoS: Organisational KPIs MoF: Budget KPIs

On going Baseline data collected across sectors and KPI value established Data advocacy and communication workshops conducted.

MoEP to ensure sector KPIs development has been concluded and documented OHoS to ensure organizational KPIs development has been concluded and documented MoF to ensure budget KPIs development has been concluded and documented


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Detailed guidelines prepared for specific elements of KDSG performance management processes.

a) Review and update of existing MoEP Sector Performance Reporting and Review guidelines; b) preparation of organisational performance review guidelines; c) review and update of existing budget performance review guidelines.

MoEP: Sector Performance

OHoS: Organisational Performance MoF: Budget Performance MoEP: Performance Review Processes

Budget and organizational performance review guidelines are not in existence currently. However the sector performance guidelines need to be reviewed by MoEP.

MoEP should ensure the

preparation of a Budget

performance review

guidelines.

OHoS should ensure the

preparation of a

organizational

performance guidelines

MoEP should review and

update the sector

performance and review

guidelines annually.

Performance reports for selected priority sectors (including those with MTSSs and the Change Programme) prepared and published.

a) Provision of training on guidelines for all MDAs; b) identify KPIs and collate relevant performance data/statistics and information; c) drafting of performance reports.

OHoS: Coordinating the Training of all relevant MDAs

Performance reports for education, health and agric have been prepared and published while the Change programme performance report is in progress.

BPSR should ensure that the change programme is reviewed annually and reports prepared and published. MDAs preparing MTSS should ensure that their performance reports are prepared and published annually.

Annual performance reviews for selected priority sectors (including those with MTSSs and the Change Programme) implemented.

a) Identify and collate relevant information and produce review briefing packs; b) conduct joint annual performance review; c) prepare review report, including key findings and recommendations.

MoEP: Coordination All relevant MDAs

Performance reports for Health and Education sectors were used for adjusting their MTSSs and financing plans while the change programme performance review report will be used in adjusting the change programme plans.

OHoS should ensure the implementation of recommendations of the change programme reports across all workstreams (PSM, PFM, P&S including M&E) MTSS MDAs should ensure implementation of recommendations of their annual sector review report as well as using them to adjust their MTSSs and financing plans.


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Selected sector 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; c) develop annual operational plans in response.

MoEP: Coordination All relevant MDAs

1) Health and Education MTSSs and Change Programme were revised based on recommendations from annual performance reviews and published; 2).Self assessment was conducted for the three work streams, reports developed for validation and subsequent adjustment of change program.

1) Timely annual performance review; 2).Timely self assessment of various workstreams (PFM, P&S/M&E and PSM).


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Dimension 6: Increased Availability of Data Analysis and Information for M&E, Policy Formulation and Strategic Planning Outputs Activities Responsibilities 2012

STATUS RECOMMENDATIONS KPI data needs documented.

a) Identify data requirements associated with KPIs developed under dimension (5); b) document data needs, frequency, format and source MDA.

MoEP 1 2 3 4

On going Work on identifying KPIs data needs is currently in progress.

Ensure timely completion of KPIs data needs identification and documentation.

-

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; c) prepare a work plan for addressing these data gaps, in consultation with relevant MDAs.

MoEP On going 2).Baseline data collected across the MDAs 3).KPIs value established. 4).Data gaps identified

Development of work plan for addressing the identified data gaps.

Recommendations for strengthening MoEP-MDA data sharing approved.

a) Review current data communication processes between MoEP and MDAs; b) identify weaknesses and problems; c) make recommendations for strengthening these processes.

MoEP Not done Ensure that communication

processes reviewed. 2).Weaknesses and problems

identified 3).Recommendation for

strengthening the processes developed

Data gaps work plan and communications recommendations implemented.

a) Establish a core working group with responsibility for implementing the data gaps work plan and communications recommendations; b) formally assign responsibilities for implementing work plan and recommendations; c) implement work plan recommendations.

MoEP NOT DONE 1) Revive state statistic al consultative committee 2) Assign responsibility to the

members of the committee 3) Ensure implementation of

work plan recommendations.


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5.3 PSM Dimension 1 – mandates, statutory functions and the structure of Kaduna state public service


Recommendation

1 2 3 4

Guideline produced for mapping of mandates etc for use by all MDAs. (Immediate by end of 2010)

OHOS appoints Task Team with clear TORs to oversee Mandate Review Consultants prepare guideline on Mandate review and formulate plan with Task Team OHOS conducts sensitisation of MDAs on Mandate Review

Finalised and ready for submission to EXCOfor approval completed The HoS has made it clear in the mandate review process that a state wide sensitisation will be held to create awareness on the mandates for all MDAs.on going

HoS to facilitate submission to HE Need for further sensitization

There are clear mandates and functional assignments for all MDAs at State and local Govt level which are collated, mapped out and rationalised in the OHOS. (Immediate by end of 2010)

Task Team conducts survey of all MDAs through questionnaire to Directors completed Questionnaires analysed and a report on mandates prepared. Checks made with MOJcompleted The Report is consulted with all MDAs. Conclusions reachedcompleted Final recommendations on revised mandates approved.

Completed Completed Completed A report to be sent to Gov’t Printer after approval by EXCO.

Final report to be presented to EXCO through the HoS for approval

A report on revised mandates is published for all civil servants and the public. (Intermediate by end of 2012. Each ministry and local government has produced its own mandate summary, organogram, staff disposition and map of functional responsibilities including

Mandate report to be sent to Govt Printer and circulated to all Ministries. Can be used for any structural review. Task team prepares guideline for each MDA to use for mapping functional responsibilities, structures, lines of accountability etc within itself and associated parastatals. (Link with Corporate planning Dimension 3).

Mandates documented and ready for submission to HE. Corporate Planning roll out to the second pilot MDAs had been started with presentation on the Concept and understanding of Mandate Clarification

Mandate report ready for submission to the EXCO through the Hos. now submitted to EXCO for approval. State Task team is presenting a template to roll service to all MDAs. A Reform committee is working on the Local Govt mandates using MoLG and 1 LGA which will be replicated to other


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Recommendation

1 2 3 4

associated parastatals. This document also includes lines of reporting and authority and is a reference document. (Intermediate by end of 2012)

Ministries use guideline to undertake functional reviews, prepare new Organogram, staff dispositions etc. (Link with Corporate planning Dimension 3).

22 LGAs later

Endorsed recommendations are implemented in a first batch of MDAs such that internal mandates, organization and staff dispositions of departments/agencies reflect rational and efficient distribution of responsibilities. Roles and responsibilities between civil servants and political appointees are made explicit. (Intermediate by end of 2012)

Ministry functional reviews and re-organization plans are formally endorsed for first batch of MDAs. Endorsed plans are implemented by first batch of MDAs

Progress is on-going in all the pilot MDAs except MoA

Clear principles are established regarding functions to be undertaken by LGs and these are enshrined in an updated LGSB Law. (Intermediate by end of 2012)

Task Team established to work on revision of LGSB law with particular reference to mandates and functions. Draft proposals on LGSC Law amendments circulated and consulted. Draft LGSC Law proposals finalised and submitted to MOJ before final endorsement by EXCO and SHOA.

Completed and circulated


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Dimension 2 –Public service policy and management of public service reform Outputs Activities Responsibilities 2012


1 2 3 4

A Bureau of Public Service Reform is established to spearhead facilitate PS policy and performance improvement across MDAs. (Immediate by end 2010)

The HOS obtains approval for Bureau of Public Service reform through memo to His Excellency. Research and sensitization is carried out on how best to set up the Bureau. Experience is obtained from Federal level and other best practices. HOS sets up Bureau and appoints staff

Completed Completed completed

OHoS to fast track the finalization of the legal backing of the Bureau.

A new comprehensive Public Service vision and policy is in place building on from Federal Constitution, KDSG Ayida adaption and principles of the PS Charter for Africa. The new overarching PS Policy includes sections on: • Governance principles, • State Govt composition, structure and functions, • HRM policy including conditions of service, • Procedures, • Performance management of MDAs, • Salaries and pensions, • Financial Management, • Intergovernmental relationships.(Immediate by end 2010)

A Public Service Policy Review Committee is set up by OHOS for developing PS Policy based initially on White Paper on Ayida Report. Stakeholders are sensitised on the proposed reforms (Civil Service Unions, Civil Servants, and Media Contributions invited. Committee develops Policy Paper. The Policy Paper is consulted across MDAs New PS Policy finalised ready for approval. PS Policy approved by EXCO/SHOA and HE.

White paper on policy and structure review of KDSG produced and currently being implemented is part of the public service policy. Ongoing Not yet done Not yet done Not yet done Not yet done

DFID-SPARC to support the development of PS Policy.

Existing statute books (PS Rules, Schemes of service etc) are amended where necessary. (Immediate by end 2010)

Committee established and amendments invited to update Statute Books. Committee considers and recommends revisions. Recommendations consulted and

Committee was formed and inaugurated

A standing committee to be established and inaugurated by HoS. HoS to inaugurate the Committee on the review of 2005 statute books,Committee finalised reports by end of December 2013 and submit to


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Recommendation

1 2 3 4

amended. Final amendments sent for approval EXCO SHOA. PS Policy and revised Statute Books sent to Printers

HoS HoS consider amendments and submit draft to EXCO by 1

st qtr.

2014 Statue books approved by EXCO, printed and circulated across the service by end 2

nd qtr. 2014.

Training and Induction courses on the new policy and Statute Book amendments have been conducted for all public servants. (Intermediate by end 2012)

Sensitisation programme designed for all Public servants on PS policy and Statute Book revisions. Materials designed for inclusion in Induction Courses Sensitisation workshops run for representatives of all MDAS. MDAs then run internal workshops

Not yet done Not yet done

Sensitisation programme designed by 3

rd qtr 2014-

Implementation of designed sensitization workshops are to be conducted by 3

rd qtr, 2014


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Dimension 3 – Public Service Performance Management- Corporate Plans and Service Charters Outputs Activities Responsibilities 2012


1 2 3 4

An approved Performance management policy developed and in place and widely available as part of an overall Public Service Policy framework. (Immediate by end 2010

Performance Management policy produced as part of PS Policy - see Dimension 2 and/or P&S Workstream - Dimension E

Performance management department currently established in PSO OHoS with a Director. Position paper on MDAs performance management was developed. M&E framework for for State & LGAs is on-going

1. Staffing of Perf. Mgt department done by end of 3rd qtr 2013

2. KPIs developed for all MDAs by end 2013

A Bureau of Public Service Reform in operation under OHOS facilitating the performance management agenda through key MDAs in line with PS Performance Management Policy

OHOS to obtain approval for BPSR, to explore best practice and to set up the Bureau - conducted as Part of Dimension 2.

Completed

The concept of Service Charters and Service level agreements is understood including their usefulness and practicability for Kaduna State & LGAs. (Immediate by end 2010)

OHOS establishes a Service Charter Task Team to research Service Charters in Nigeria and get international best practice, including Servicom. Task team conducts research and produces proposals Service Charter proposals consulted and decided

MDAs sensitized on Service Charter concept and principles. MoE & MoH are being supported by SPARC to develop their Service Charters.

BPSR and DFID-SPARC to fast track the production of service charters in all MDAs by end of Q3, 2013 .

There are published guidelines for Ministries to prepare Corporate plans including guidelines for work process redesign e.g. Business Process Re- engineering. (Immediate by end 2010)

Consultants prepare guidelines for MDA Corporate Planning Processes

Completed

Ministries with Sector Plans have initiated the preparation of corporate plans. (Immediate by end

Consultants prepare guidelines for MDA Corporate Planning Processes Corporate planning Reform teams set up in First batch of 5 Ministries

Completed


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Recommendation

1 2 3 4

2010) Training of Ministry reform teams on Corporate Planning Corporate Planning carried out in 5 Batch 1 Ministries (note this includes Establishment and workforce planning from Dim 6)

MoA corporate planning process is being resuscited with the support of STTCP

TCCP in MoA to be re-established by 2 qtr of 2013. Status report to be submitted to plan future intervention/support

Service Charters are under trial in key ministries (Intermediate by end 2012

Ministries develop Service Charters Trial Service Charters printed, Media campaign and Sensitisation of Public

More than 20 MDAs submitted their drafts service charters for consideration

Trial Service Charters for MoH , MoE, MENR, MoWR & BoIR to be printed, Media campaign and Sensitisation of Public carried out by end of

t 3rd qtr 2013

Ministries undertake Corporate Planning once they have basic sector plans (Intermediate by end 2012)

Corporate planning Task teams set up in Batch 2 Ministries

Completed

First batch MDAs have corporate plans which incorporate a Performance Improvement Plan. The Corporate Plans: • Define missions, policies and performance objectives • Define structures, functions and objectives to carry out the work. • Define procedures and systems • Define activities and work volumes required to deliver strategic objectives. • Determine required human and other resources to deliver strategic objectives. •Enable preparation of rational and justifiable budget bids.

Nearly Completed Functional review process finalised by MoA by end Q3 2013

The corporate plans are Corporate plans for first batch MDAs Ongoing HoS to facilitate submission of


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Recommendation

1 2 3 4

approved by ExCo. Organisational restructuring, right sizing and ‘capacity building’ of those MDAs who have completed a corporate plan is implemented. (Intermediate by 2012

and any others who are ready are approved by EXCO First batch MDAs implement plans incl. restructuring and reorganization Training and Capacity Building conducted throughout participating MDAs related to new organization structures and responsibilities

completed corporate planning report to EXCO by end Q3, 2013

Service delivery standards and targets are set by Govt for key MDAs which define quality, equity and quantity of services. Service delivery targets are reflected in key MDA budget allocations and realistic MDA service delivery plans. (Intermediate by 2012)

MDAs utilise previous work on service charters and standards and develop their own. These are reflected in budget submissions

ongoing To be conducted in Q3, 2013

Service standards, rights and responsibilities are published widely through service charters or similar mechanisms for key MDAs. (Intermediate by 2012)

MDAs and MOI further develop publicity materials and media campaign for service charters MDAs set up Information/help desks and functional complaint handling and consumer liaison structures.

ongoing To be conducted in 4th

qtr of 2013

Basic monitoring systems are in place for key MDAs to produce annual reports against service delivery standards and targets. (Intermediate by 2012)

The BPSR, MoEP or equivalent implements its performance monitoring system for MDAs (assumed under P & S MDAs integrate their performance indicators and their service charters with the States Performance monitoring system

Ongoing 1. M&E framework for Kaduna State finalised by end 2012 2. KPIs for M&E on sectors and

MDAs performance management approved by end of

3rd qtr 2013 and integrated

with respective service charter


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Dimension 4 – ICT Policy and Implementation Outputs Activities Responsibiliti

es 2012


1 2 3 4

The Ministry of Science and Technology has developed an ICT ‘road map’ into a clear policy and outline plan, including rules and Guidelines, on both ICT usage within government and on public access to government services through e-Governance. (Immediate by 2010)

Task Team established by OHOS led by MOST on development of ICT Policy and Overall Plan. Task Team with consultant develops ICT Policy, Plan, Rules and Guidelines. Policy, Plan, Rules and Guidelines consulted with main actors Policy, Plan, Rules and Guidelines agreed and approved.

Completed Draft KDS ICT policy developed

MoST in collaboration with oHoS to facilitate the validation of the Draft ICT Policy and submit to EXCO for approval by q3, 2013 By the end of 2013, ICT policy approved and circulated to MDAs for implementation

Rules and guidelines for the use and operation of ICT in government are published, available to all public servants and enforced. (Immediate by 2010

ICT policy, rules and guidelines printed and made available to all MDAs and Public Servants Sensitisation conducted on ICT policy, plans, rules and guidelines.

By the end of Q1 2014, ICT policy approved and circulated to MDAs for implementation Key stakeholders sensitization conducted on ICT policy, plans, rules and guidelines by end of 1

st

qtr 2013

Ministries have developed realistic, affordable and practical ICT plans for themselves and their MDAs in line with State overall ICT plans. (Immediate by 2010)

Consultants support Ministries to develop ICT plans based on analysis of MDAs ICT usage and competence ICT Plans agreed and submitted to budget committees for consideration ICT Procurement Plan developed

To be conducted by 2nd

qtr 2014 To be conducted by 3

rd qtr 2014

To be conducted by 3

rd qtr 2014

Effective IT training programmes are in progress. IT equipment in operation and maintenance plans in place. (Intermediate by 2012)

Practical learning by doing IT training programmes developed.

On going

MoST in consultation with BEMST to conduct training for ICT professionals in the service.


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Outputs Activities Responsibilities

2012 Status

Recommendation

1 2 3 4

Training of Trainers conducted. Newly procured IT equipment installed. Learning by doing training plans put into implementation. Competent maintenance plans developed including funding implication. IT systems in operation. On the job training available.

Not yet done Completed Not yet done Not yet done On going

MoST to fast track learning by doing ICT training. MoST to develop maintenance plans for Govt IT equipment.

ICT usage is increasing across government. Training on ICT is accorded priority. (Intermediate by 2012)

Continued and ongoing activities re development and maintenance of systems newly installed and training of personnel

Training started but maintenance of ICT equipment yet to start.

On the job training on ICT to be carried out using relevant procured software for MDAs in respect to their normal routine jobs by the end of 4

th qtr 2013

To hasten the process of pooling ICT cadre to the MoST to enhance the present level of ICT training and maintenance of equipment in MDAs.

There are clear arrangements, (including staffing and budgets) to ensure the development and maintenance of hardware and software systems which serve the ICT policy either through in house units or cost effective contractual linkages. (Intermediate by 2012

MoST guides MDAs on their computerization needs.

MoST to ensure that they meet the needs of MDAs on time when they are approcahed.


Page 61

Dimension 5 – Human Resources Management Information System and Payroll Database Outputs Activities Responsibili

ties 2012


1 2 3 4

OHOS, CSC have established a representative task team which has reviewed the current programme to computerise OHOS, CSC and MDA records. The team has overseen design of an HRMIS linked to the payroll with systems for storing and management of personal records. (Immediate by end 2010)

OHOS sets up a HRMIS task team drawn from representative MDAs including OHOS The team reviews the HRMIS reports of consultants and also explores progress with the CSC database. Depending on the progress made by SGCBP, the team draws up TORs for an independent database consultant to advise on procurement for comprehensive HRMIS Consultants engaged to advice and work with Team on best system including costs plus other necessary support arrangements

Completed

A HRMIS database has been procured that handles personnel details, qualifications, job description, record of service, training needs. It is compatible with BATMIS, secure and capable of automatically transferring new pensioners to the pension roll. (Immediate by end 2010)

OHOS in conjunction with the Team source effective HRMIS software. Support agents engaged to install software - assume they come with the package - and link it to payroll or BATMIS

Completed

HRMIS Database usage, access and security protocols are agreed. A management system is defined, operating guidelines are developed, staff identified and trained and

Software consultants or independent consultants draw up operational guidelines

Completed Specialised training programme to be conducted for Project Implementation Team (PIT) by the end 4

th qtr 2013. Training to

be undertaken by SGCBP II


Page 62


2012 Status

Recommendation

1 2 3 4

reporting timetables set up. (Immediate by end 2010)

OHOS CSC identify the dedicated users of the HRMIS Specialist training programme provided to dedicated users

HRMIS is up and running handling HR data from MDAs. (Immediate by end 2010)

Data forms designed for collection of appropriate employee MIS. Sensitisation across Government. Data collection from all MDAs.

Completed

A review of the payroll system is undertaken with reference to security and other identified weaknesses. (Immediate by end 2010

HRMIS Software consultants review payroll software re security and other weakness. Payroll and HRMIS software linked.

Completed Staff salaries are paid using linked payroll and HRMIS integrated software by end 3

rd

qtr 2013

Payroll printouts are sent out on time to the relevant departments in all MDAs. MDAs reconcile payroll printouts with staff lists and Supercard printouts. (Immediate by end 2010)

Payroll performance improved including MDA printouts, payslips etc

Completed but with HRMIS

Cleaned data from all MDAs exist in a single comprehensive, up to date human resources information system. The system is fully operational with the following characteristics: • Single HR database with fields on personal details, education, qualifications, work experience, current position, annual evaluations, training, career path etc. • Networked in most MDA, • Dedicated staff to maintain, • Security controlled access, • Provision for civil servants to see

Networking arrangements defined and set up. Maintenance and security arrangements finalised and put in place Data entry from all MDAs carried out First standard printouts of workforce data etc made available

Completed Completed Completed Completed

Networked in most MDA is partially achieved. Networked is expected o be linked to all MDAs by end 1

st qtr 2014


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2012 Status

Recommendation

1 2 3 4

and verify their records, • Linked securely with payroll • Capable of flexible interrogation • Generating statistics for workforce planning etc. (Intermediate by 2012)


Page 64

Dimension 7 – Employee Performance Management System Outputs Activities Responsibilities 2012


1 2 3 4

The whole system of Employee Performance Management has been reviewed and a new merit based system put in place. The system incorporates: Detailed job descriptions which are transparently evaluated and graded on a regular basis; Annual performance review against targets and timeframes agreed between the employee and his/her manager, (may wish to include elements of self evaluation and/or peer evaluation as well as more conventional manager evaluation); Transparent oversight by a central body which ensures fairness and a system for complaint; An enhanced system of reward and sanctions for good or poor performance respectively; Identification of professional development needs and possible career direction for the employee. (Immediate by end 2010)

OHOS appoints a special task team with detailed TORs to review Federal proposals for Employee performance management system. Team hold planning/strategy sessions with support from BPSR Task team conduct sensitization and invite memoranda from interested stakeholders Team conducts a review and makes recommendations on a new employee performance management system including a new system of job descriptions The recommendations are widely consulted amongst all stakeholders The final recommended system is sent for approval Manuals, forms, outline contracts and training programmes for the new system are developed, approved and printed Training and sensitisation are carried out across the government.

1. A committee established for individual performance management. 2. Committee concluded research and considered other best practices. Completed Yet to be done Yet to be done Yet to be done

Training programme for the new system developed, approved, printed and circulated by end of 2013 Individual performance contract which contained new Job Description signed by each employee in the state by 1st quarter 2014


Page 65


Recommendation

1 2 3 4

Every civil servant has a detailed job description against which he/she can be assessed and which augments the general description provided by the Schemes of Service.(Intermediate by end 2012)

New Job descriptions prepared based on agreed recommendations create new contracts of employment based on New Job Descriptions – Performance Contracts. MDAs, Employees to sign.

On going Individual performance contract which contained new Job Description signed by each employee should be completed by by 3qtr 2014

All managers have detailed guidelines and have been trained in the new system of employee performance management. (Intermediate by end 2012)

Ongoing training of schedule officers on the new system of employee performance management

On going Individual performance contract which contained new Job Description should be completed by 3rd quarter, 2014

The new system of Employee Performance Management is operational in most MDAs. Annual performance results are fed into the HRMIS

Ongoing Individual performance contract which contained new Job Description signed by each employee should be completed by 3qtr 2014

Professional development needs for civil servants are identified and career plans developed. (Intermediate by end 2012)

Based on workforce plans and employee performance assessments, MDAs support Civil servants career development plans - ongoing.

On-going BEMST to submits quarterly HRD Policy implementation report


Page 66

Dimension 8 – Manpower Development Policy and Management System – Training and Capacity Building Outputs Activities Responsibilities 2012


1 2 3 4

A new manpower development policy has been approved which clearly spells out manpower objectives, priorities, criteria, targets, M&E etc .It also includes the principle of 2% of salary emoluments for training budgets. (ref SGCBP)

OHOS constitutes a Manpower Development Review Committee with clear TORs to draw up a policy on manpower development Committee reviews work done by SGCBP and builds on if necessary. Data on existing training activities, plans and budgets of all MDAs is compiled and analysed as a contribution to formulation of the new training policies. Committee produces a report on the policy or a new policy if one does not exist. Policy is consulted with MDAs. MD Committee and OHOS carry out capacity assessment of BEMST and Ministry Departments responsible for Manpower Development. Committee produces report on capacity needs. Report and policy adopted for implementation.

HRD Policy approved and operational under BEMST and LGSC.

2% of personnel emoluments should be budgetted and released to BEMST for implementation of HRD Policy across MDAs by 3

rd qtr 2013 .

1.


Page 67


Recommendation

1 2 3 4

BEMST and Directors of Admin and Supply are professionally equipped with the requisite competencies to implement the policy. This involves: Training needs assessment for BEMST and Departments Admin & supply; Posting of professional training officers in all MDAs.

OHOS strengthens training function in BEMST and Departments of Admin. Training officers are posted. Special training programmes for all Manpower Development personnel developed and run including modules for training committees

On going On going

Training Committees in all Ministries are re-activated.

OHOS and Ministries re-establish Training committees with clear TORs

completed

Induction Programmes are in operation for all new civil servants and transferred/promoted personnel irrespective of cadre

Task team set up including BEMST, CSC and Min representatives to revamp Induction Programmes. Induction Programme approved and standard manual/guidelines printed.

ongoing

A system for monitoring and evaluation of training is in operation.

Manpower Dev Review Committee recommends system for M&E of training activities New M& E proposals adopted and included in training programmes for MDA personnel.

ongoing

The Staff Development Centre refurbishment in completed and a law passed to turn it into a Civil Service College. (Intermediate by end 2012)

OHOS prepare proposal to convert SDC to a Public Service Institute through a new law. Law drafted and consulted Law enacted

on going On going Yet to be achieved.

The new training policy is operational MDAs produce annual and medium

MDAs develop annual and medium term training plans with

On going


Page 68


Recommendation

1 2 3 4

term training plan based on corporate plans. (Intermediate by end 2012)

support from BEMST and BPSR

Budget allocations and releases for training are made in accordance with policy and plans and promptly released. (Intermediate by end 2012)

MDAs schedule their training plans as part of medium term expenditure plans and the Annual Budget

On going

Departments of Admin in Ministries are professionally manned to carry out HRM functions including Manpower planning, career and succession manning, training and development. (Intermediate by end 2012)

Further review and strengthening of capacities of BEMST and Departments of Admin

On-going

The Civil Service College is operational and is upgrading and modernising its facilities. It offers courses on management, induction, administrative and executive functions, finance, IT, Code of Conduct, Health and Safety etc to all civil servants. (Intermediate by end.

Building and equipment plans prepared for upgrading the new PS Institute Plans approved and contracts

awarded. PSI Course curricula developed further Establishment and Workforce Plans for PS Institute developed and implemented

On-going

Training Programmes of the State are regularly evaluated. Trainees are individually evaluated after completing their training courses. (Intermediate by end 2012)

On going, especially Annual performance reviews - based on M & E proposals adopted for training above

On-going


Page 69

Dimension 9 – Salary and Pension Policy Outputs Activities Responsibilities 2012


1 2 3 4

HoS / EXCO have approved the principle and scope of preparing a medium term pay policy for the State and LGA services (by end 2011

OHOS prepares proposal for drawing up a medium term pay policy to EXCO and SHOA

OHos is aware of an existing committee of the NCE on the harmonization of the existing salary structures and awaiting development to that effect.

OHoS awaits NCE decision.

The principle is established to harmonize the pension levels of Pay as you go pensioners who have fallen behind. This includes ensuring that the Constitutional Provision for increases in pension rates every five years or when there is any salary increase is strictly adhered to. (Immediate by end 2010

OHOS prepares proposal for Pension policy amendment to EXCO and SHOA

On going Pension Bureaux should take this up with Government to ensure compliance as and when due.

KDSG operates a fair salary policy ensuring comparability with equivalent groups in the economy and with regular salary reviews. (Immediate by end 2010)

KDSG operates a fair salary policy ensuring comparability with equivalent groups in the economy and with regular salary reviews. (Immediate by end 2010) Committee invites submissions from all stakeholder groups Studies are undertaken to establish comparability of public service salaries against those in other states and the private sector. Analysis of submissions and comparability studies to produce recommendations and report. Policy is consulted, approved and mechanisms to ensure implementation are set up.

Not yet done

All components of the contributory pension scheme are fully operational.

Salary and Pensions Committee review performance of the two

On going


Page 70


Recommendation

1 2 3 4

The pension obligations of the State for both the Contributory and Pay as you go systems are properly budgeted for and paid up on time. (Immediate by end 2010).

pension schemes and identify gaps. Committee completes analysis and makes proposals Policy is consulted and approved and mechanisms to ensure implementation are set up. All necessary structures on Salary Policy & Contributory Pensions put in place.

All staff are fully sensitised on the new salary policy and the operation of the contributory pension scheme.(Immediate by end 2010

A rigorous and comprehensive sensitization exercise on staff of the contributory pension scheme is conducted.

Challenges on operation of the scheme observed and grey areas being addressed.

A comprehensive pay policy is in place which harmonizes remuneration across the service, provides for performance incentives, provides for comparability with the private sector, facilitates affordable wage bills, and provides for objective review of salaries and allowances. The two pension schemes are working well. (Intermediate by end 2012)

OHOS establishes a special task team to review the effectiveness of the operation of the new salary and pension arrangements. Task team conducts the salary and pensions review and submits draft report with recommendations to HoS and EXCO Report finalised and recommendations considered but OHoS, EXCO and SHOA.

Not yet done Not yet done

Awaits NCEs recommendations

Public Service Management Change Plan 2009 – 2012 Progress Review

Documents

Kaduna State Government - SPARC · PDF file5.2 P&S/M&E ... Dimension 3 – Public Service Performance Management- Corporate Plans and Service Charters ... Change Programme amongst