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Lesson
Sustained ownership of and commitment to tax administration-related activities. Tax administration modernization typically has one key stakeholder and one key objective of increasing tax revenues, which is a tangible gain. In contrast, PFM modernization has many key players and the benefits of more efficient PFM, in the form of reduced administrative costs, are less tangible. In this project, the RAMIS component demonstrated better performance than the ITMIS component.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Expertise in information and communication technology key for public financial management projects. On support from ADB during loan processing and administration, a strong One-ADB team could provide timely advice to the government, the consultants, and the contractors on implementation. Such a team should comprise members with expertise in key subjects. In this project, an ICT expert could help the executing agency’s project preparation and implementation at the early stage.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Project management and supervision key to success. When a project includes components with high level of implementation uncertainties, adequate provision for project management and supervision could help to mitigate the risks. While beyond the control of the project, the frequent turnover of key officials in the PRM agencies and national political changes affected continuity of the project implementation.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Instead of implementing 13 modules sequentially across all government spending agencies, it could be more suitable to do it in a phased manner: implement each module, test and finalize for one agency, and then replicate to others. The demand on staff time and efforts in a modular approach would have been more manageable, and quick successes would have helped sustain morale and commitment.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Due consideration to realistic timeline and risk mitigation. The project was designed to be completed in 4 years but after 10 years, it is still incomplete. The timeline of 4 years at appraisal seems over-optimistic. In particular, the following factors should also be considered in this type of projects: (i) bridging language barriers, (ii) knowledge of local accounting regulations, and (iii) adequacy of locally based technical staff. Assessment of these factors and incorporation of corresponding risk-mitigation measures could help minimize delays in project implementation.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Extra attention needed for project implementation involving large-scale activities for information and communication technology. A distinct feature of the project is the implementation of two large-scale ICT-related components, RAMIS and ITMIS. Compared to hard infrastructure projects, the project involved less well-defined activities for system customization, configuration, re-development and testing, which usually require adequate implementation time to ensure the quality of final products.

Project Number: 38356-013
Project Name: Fiscal Management Efficiency Project
Report Date:
Lesson
Decentralization improves local community and institutional ownership.

Project Number: 44065-013
Project Name: Conflict-Affected Region Emergency Project
Report Date:
Lesson
Engaging many local contractors in post-conflict rehabilitation rebuilds local capacities but can also lead to implementation delays.

Project Number: 44065-013
Project Name: Conflict-Affected Region Emergency Project
Report Date:
Lesson
ADB’s procurement and disbursement procedures are too complex for small entities.

Project Number: 44065-013
Project Name: Conflict-Affected Region Emergency Project
Report Date:
Lesson
Most contracts were relatively small and within the competence levels of local contractors, especially relevant in the difficult conditions for access and supply that applied during and after the conflicts. Use of local contractors, instead of outside companies, strengthened local ownership and avoided aggravating community and ethnic tensions.

Project Number: 36601-013, 36601-023, 38111-013
Project Name: North East Community Restoration and Development Project
Report Date:
Lesson
Implementation is difficult in the fluid security conditions of conflicts and their aftermath. However, staff members were motivated by the evident need for their services, as well as by pressure from both sides in the conflict to address basic infrastructure in all areas.

Project Number: 36601-013, 36601-023, 38111-013
Project Name: North East Community Restoration and Development Project
Report Date:
Lesson
The North East Community Restoration and Development implementation structure, including the delegation of responsibility to a provincial project management unit and the inclusion of all stakeholders in the provincial project coordination committee subproject selection process, was effective in implementing restoration activities. It provided a model for coordination between central, provincial, district, divisional, and local government, and encouraged cooperation with other agencies and minimized duplication of agencies' work.

Project Number: 36601-013, 36601-023, 38111-013
Project Name: North East Community Restoration and Development Project
Report Date:
Lesson
Baseline data are important. During conflicts, data change: infrastructure is destroyed and people are displaced. Monitoring surveys are difficult to conduct because of restricted access. The project management unit failed to expand the management information system to assess subproject impacts, the absence of which made postproject evaluation difficult.

Project Number: 36601-013, 36601-023, 38111-013
Project Name: North East Community Restoration and Development Project
Report Date:
Lesson
For components B, E, and H, substantial time was required to mobilize community- based organizations and implementing-partner nongovernment organizations (NGOs) to reach hundreds of villages to be served under major disaster reconstruction programs. This resulted in delays at the start of implementing activities under these components, and support from NGOs was required.

Project Number: 39144-013
Project Name: Tsunami-Affected Areas Rebuilding Project
Report Date:
Lesson
Reestablishing the identity papers and legal documentation of disaster victims is an essential and urgent necessity, and ADB's support to the government's program improved its delivery and effectiveness by ensuring sufficient funds. As highlighted in the performance audit, the mobile clinics facilitated legal documentation and proved to be an efficient mechanism for emergency situations. This can be adopted as a good practice for future interventions.

Project Number: 39144-013
Project Name: Tsunami-Affected Areas Rebuilding Project
Report Date: