Document of
The World Bank
FOR OFFICIAL USE ONLY
Report No. 48373-CM
PROJECT APPRAISAL DOCUMENT
ON A
PROPOSED CATALYTIC FUND GRANT
IN THE AMOUNT OF US$24.8 MILLION
TO THE
REPUBLIC OF CAMEROON
FOR A
EDUCATION FOR ALL – FAST TRACK INITIATIVE:
SUPPORT TO THE EDUCATION SECTOR
August 18, 2010
Education Sector Unit
Country Department AFCC1
Africa Region
This document has a restricted distribution and may be used by recipients only in the performance of their
official duties. Its contents may not otherwise be disclosed without World Bank authorization.
CURRENCY EQUIVALENTS
(Exchange Rate Effective July 8, 2010)
Currency Unit = FCFA
516.61 FCFA = US$1
FISCAL YEAR
January 1
–
December 31
ABBREVIATIONS AND ACRONYMS
AFD
ANTILOPE
Agence Française de Développement
Application nationale des traitements informatiques et logistiques des personnels de
l’Etat
BEAC
C2D
CAS
CF
CPT
CSR
DP
EFA-FTI
ESS
FCFA
FM
GDP
GER
GoC
GPI
HIPC
IDA
IFR
ISA
LDP
MC
MDG
MINEDUB
MINESEC
MCS
MoF
MTEF
NGO
OC
OHADA
OM
PASE
Banque des Etats de l'Afrique Centrale
Contrat de Désendettement
Country Assistance Strategy
Catalytic Fund
Contract Primary Teacher
Country Status Report
Development Partners
Education for All-Fast Track Initiative
Education Sector Strategy
Francs CFA
Financial Management
Gross Domestic Product
Gross Enrollment Ratio
Government of Cameroon
Gender Parity Index
Highly Indebted Poor Country
International Development Association
Interim Financial Report
International Standards on Auditing
Local Development Partner
Comité de suivi pour l’Opération de Contractualisation (Monitoring Committee)
Millennium Development Goal
Ministère de 1 'Enseignement de Base (Ministry of Basic Education)
Ministère des Enseignements Secondaires (Ministry of Secondary Education)
Ministry of Civil Service and Administrative Reform
Ministry of Finance
Medium-Term Expenditure Framework
Non-Governmental Organization
Opération de Contractualisation (Contract Primary Teachers Program)
Organisation pour l’Harmonisation en Afrique du Droit des Affaires
Operations Manual
Programme d’Appui au Système Educatif (Education Development Capacity Building
Project)
Public Expenditure Management and Financial Accountability Review
PEMFAR
PCR
PDO
PFM
PFS
PNG
PRSP
PTR
SIGIPES
SOE
SIL
ToRs
UNESCO/ISU
UNFPA
UNICEF
UPE
WFP
ZEP
Primary Completion Rate
Project Development Objective
Public Financial Management
Project’s Financial Statements
Programme National pour la Gouvernance
Poverty Reduction Strategy Paper
Pupil Teacher Ratio
Système Informatique de Gestion Intégrée des Personnels de l’Etat et de la Solde
Statements of Expenditures
Specific Investment Loan
Terms of Reference
UNESCO Institute of Statistics
United Nations Population Fund
United nations Children’s Fund
Universal Primary Education
World Food Program
Zone d’Education Prioritaire
Vice President
Country Director
Sector Manager
Task Team Leader
:
:
:
:
Obiageli Katryn Ezekwesili
Mary Barton-Dock
Christopher J. Thomas
Michel Welmond
REPUBLIC OF CAMEROON
EDUCATION FOR ALL – FAST TRACK INITIATIVE:
SUPPORT TO THE EDUCATION SECTOR
TABLE OF CONTENTS
Page
Section A.
STRATEGIC CONTEXT AND RATIONALE................................................................ 1
A. Country Background ..................................................................................................................... 1
B. Sector Issues.................................................................................................................................. 1
C. Rationale for FTI/CF and Bank involvement ................................................................................ 3
D. Higher Development Objectives to which the Project Contributes .............................................. 3
Section B.
PROJECT DESCRIPTION ............................................................................................... 3
A. Lending Instrument ...................................................................................................................... 3
B. Development Objectives and Key Indicators ................................................................................ 4
C. Project Components ...................................................................................................................... 4
D. Justification of project design ....................................................................................................... 4
Section C.
IMPLEMENTATION ........................................................................................................ 4
A. Partnership Arrangements ............................................................................................................ 4
B. Institutional and Implementation Arrangements .......................................................................... 5
C. Monitoring and Evaluation of Outcomes/Results ......................................................................... 6
D. Sustainability................................................................................................................................. 6
E. Risks .............................................................................................................................................. 7
Section D.
APPRAISAL SUMMARY ................................................................................................. 8
A. Economic and Financial Analyses ................................................................................................ 8
B. Technical ....................................................................................................................................... 9
C. Fiduciary ..................................................................................................................................... 10
D. Social........................................................................................................................................... 11
E. Environment ................................................................................................................................ 11
F. Safeguard policies ....................................................................................................................... 11
G. Policy Exceptions and Readiness ................................................................................................ 11
List of Annexes
Annex 1: Country and Sector Background........................................................................................ 12
Annex 2: Detailed Project Description ............................................................................................ 15
Annex 3: Project Costs and Proposed Financing ............................................................................. 16
Annex 4: Results Framework and Monitoring .................................................................................. 17
Annex 5: Institutional Arrangements ................................................................................................ 19
Annex 6: Financial Management and Disbursement Arrangements ................................................ 20
Annex 7: Procurement Arrangements .............................................................................................. 28
Annex 8: Safeguard Policy Issues ..................................................................................................... 30
Annex 9: Economic and Financial Analysis ..................................................................................... 31
Annex 10: Project Preparation and Supervision .............................................................................. 33
Annex 11: Major Related Projects Financed by the Bank and/or Other Agencies ........................... 34
Annex 12: Documents in fhte Project File ........................................................................................ 35
Annex 13: Country at a Glance ......................................................................................................... 36
IBRD Map No. .................................................................................................................................. 38
REPUBLIC OF CAMEROON
EFA FAST TRACK INITIATIVE CATALYTIC FUND GRANT FOR CAMEROON
PROJECT APPRAISAL DOCUMENT
AFRICA
AFTED
Date: August 18, 2010
Country Director: Mary A. Barton-Dock
Sector Manager/Director: Christopher J. Thomas
Project ID: P116437
Lending Instrument: Specific Investment Loan
[ ] Loan
[ ] Credit
[] Grant
Team Leader: Michel J. Welmond
Sectors: Primary education (100%);
Themes: Education for all (100%)
Environmental category: C
Joint IFC: No
Joint Level:
Project Financing Data
[ ] Guarantee
[X] Other: EFA-FTI Catalytic Fund Grant
For Grants:
Total Operation Cost (US$m.): 24.80
Source
Borrower
EFA-FTI Catalytic Fund
Financing Gap
Total:
Financing Plan (US$m)
Local
Foreign
0.00
0.00
24.80
0.00
0.00
0.00
24.80
0.00
Amount of financing to be provided by
Source
Trust Fund Program
SPF
Borrower/Recipient
External Funds, not Bank Managed
Financing Gap
Total Project Cost
Borrower:
Republic of Cameroon
Responsible Agency:
Ministry of Basic Education
Yaoundé
Cameroon
Estimated disbursements (Bank FY/US$m)
FY
2011
2012
Annual
24.8
0
Cumulative
24.8
24.8
Project implementation period: Start September 1, 2010 End: June 30, 2011
Expected effectiveness date: September 1, 2010
Expected closing date: December 31, 2011
Total
0.00
24.80
0.00
24.80
Amount (US$m)
24.80
0.00
0.00
0.00
0.00
24.80
Does the project depart from the CAS in content or other significant respects? Ref.
PAD I.C.
Does the project require any exceptions from Bank policies?
Ref. PAD Section D.G.
Have these been approved by Bank management?
Is approval for any policy exception sought from the Board?
Does the project include any critical risks rated “substantial” or “high”?
Ref. PAD Section C.E.
Does the project meet the Regional criteria for readiness for implementation? Ref.
PAD IV.G.
Project development objective Ref. PAD Section B.B., Technical Annex 3
[]Yes [ X] No
[ ]Yes [X] No
[ ]Yes [ ] No
[ ]Yes [ ] No
[X]Yes [ ] No
[X]Yes [ ] No
The project development objective is to reduce class sizes by recruiting and retaining more teachers in
the public education system, as well as deploying them in an equitable manner.
Project description
Ref. PAD Section B.C., Technical Annex 2
The project will contribute to the payment of the salaries of 37,200 primary public school contract
teachers recruited during FY07, FY08, FY09 and FY10 during (a) the period from January 2010
through the date which is four months after the Effective Date, and (b) part of the remainder of the
2010 and 2011 school year.
The indicators for this project will be the reduction in pupil-teacher ratios (PTR) and reduction in the
variation of PTR across regions. PTRs are measured by dividing the number of teachers by the number
of students within regions and for the nation. The variation of PTR is calculated by regressing the size
of specific schools against the number of teachers in each specific school.
Which safeguard policies are triggered, if any? Ref. PAD Section D. F. – n/a
Significant, non-standard conditions, if any, for:
Board presentation: n/a
Loan/credit effectiveness: There are no project specific effectiveness conditions.
Covenants applicable to project implementation:
The Education Development Capacity Building (PASE) to amend the contract of his current external
auditors so as to carry out the Specific Audit and the audit of the financial statements of the Contract
Teachers Program.
SECTION A. STRATEGIC CONTEXT AND RATIONALE
I. COUNTRY AND SECTOR ISSUES
A. Country Background
1.
At the end of World War I, different parts of Cameroon were occupied by the French and the
British. The Republic of Cameroon received its independence from the French in 1960 and the parts
controlled by the British merged with it in 1961. English and French are its official languages. With a
population of approximately 18 million, Cameroon has about 200 linguistic and ethnic groups. Cameroon
is made up of ten regions -- eight Francophone and two Anglophone. Strategically located in west and
central Africa, its neighbors include Nigeria, Chad, the Central African Republic, Congo, Gabon and
Equatorial Guinea. Since independence, Cameroon has remained a stable country with President Paul
Biya in power since 1982.
2.
Until the mid 1980’s, Cameroon’s economy progressed steadily with a real GDP growth of 13
percent from 1977 to 1981 and 8 percent from 1982 to 1985. Subsequently, the drop in prices for both
agricultural products and petroleum caused a sharp decline in growth and revenue. Over the next two
decades, Cameroon’s trajectory of economic development fluctuated with periods of growth and decline
in GDP growth. In 2000, with the high level of external debt, Cameroon became a “Highly Indebted Poor
Country (HIPC)” and eligible for corresponding financial provisions.
3.
Macroeconomic stabilization and structural adjustment have since served to improve the fiscal
situation and provide a framework for development. The Gini per capita based on purchasing power
parity is US$2,120. Between 2000 and 2002, the real GPD growth rate was 4.23 percent decreasing to
3.32 percent been 2003 and 2007. Due to the financial crisis, economic growth is predicted to decline
further in the coming years.
4.
The Government of Cameroon (GoC) is committed to development and a reduction in poverty.
The first Poverty Reduction Strategic Plan (PRSP) was produced in 2003 and a PRSP for 2010-2019 is
currently being prepared. From 1996 to 2003, poverty declined by 13 percentage points. Currently, about
40 percent of the population is below the poverty line and the GoC intends to reduce poverty levels to 25
percent by 2015.
B. Sector Issues
5.
Four ministries are respectively responsible for primary, secondary, technical and higher
education. The education system is structured in slightly different manner in the Francophone and
Anglophone parts of the country. In both parts, primary education consists of six years with unified
objectives and curriculum. Subsequently, all students can choose between general and technical
secondary education. Whereas the first cycle of general secondary education is five years and the second
cycle two years in the Francophone regions, it is respectively four and three years in the Anglophone
regions. Although the National Assembly passed a law in the 1990’s to make the Francophone and
Anglophone secondary education systems uniform, it has never been promulgated by the President. After
secondary education, students can choose to attend university or attend post-secondary technical
education.
6.
The evolution of the education system has been uneven. Up until the 1990s, equitable access to
quality primary education was amongst the top in the Africa region. However, following drastic budget
cuts, primary education Gross Enrollment Ratio (GER) fell approximately ten percentage points during
the 1990’s from 94 to 84 percent. The contraction of the education budget greatly affected the teacher
1
corps. Civil servants salaries were drastically cut in 1993 and there was a mandated restriction of teacher
recruitment. Consequently, pupil-teacher ratios (PTR) grew to over 60 students per class, with
considerable variations between regions. Communities and regions resorted to their own strategy for
addressing the growing need for teachers in schools, which led to the creation of three parallel teacher
corps: civil servant teachers, temporary teachers (Enseignants vacataires) and community teachers
(Maîtres des parents).1
7.
Over the last decade, with the assistance received through Cameroon’s HIPC status, education
indicators have steadily improved. Literacy rates in the population above 15 years of age grew by 7
percentage points between 2001 and 2007. Primary Education GER regained the ground lost and reached
100 percent by 2000.2 In spite of the progress made, the Country Status Report (CSR) published in 2003
indicated that critical interventions would be required if Cameroon was to meet the MDGs of universal
primary enrollment (UPE) by 2015.3 For example, the increase in girls’ enrollment was not as high as
expected, especially in some of the most disadvantaged regions. Completion rates were low at 65.4
percent for boys and 53.9 percent for girls (CSR, 2003). More importantly, the Pupil Teacher Ratio (PTR)
rose from 51:1 to 58:1 between 1990/93 and 2001/02 due to increased enrollment in primary education.
PTR of 40:1 suggested by the FTI indicative framework for universal and quality primary schooling was
yet to be achieved. In addition, the envisioned increase in the school population from 2.5 million to 4
million by 2015, as reported in the CSR, would make it necessary to double the number of teachers.
8.
The GoC prepared an Education Sector Strategy (ESS) to map out the future direction of the
education system. To specifically meet the MDGs of universal primary enrollment (UPE), gender equity,
and completion rates of 100 percent by 2015, the ESS included the following options: reduction in
repetition; expansion of the number of teachers, reduction of teacher/pupil ratios; increase in pedagogical
resources and improvements in the system of governance in education. One of the key strategies was the
recruitment of contract teachers who follow a different career path and are remunerated according to a
different salary scale than civil servant teachers. The expansion of this teacher corps was meant to ensure
medium term financial sustainability.
9.
After taking into consideration budget resources and contributions from other partners, the
government calculated that there would be a financing gap of US$47 million to finance the
implementation of the ESS. On the basis of this assessment, the ESS served as a basis for the GoC
request to join the Education for All-Fast Track Initiative (EFA-FTI) and for the preparation of the
request to the EFA-FTI Catalytic Fund (CF).4 The EFA-FTI CF Committee agreed to provide a US$47.3
million grant to be distributed as two annual grants (Year I - US$22.5 million and Year II - US$24.8
million). The project financed under the grant would contribute to the remuneration of contract teachers,
whose salaries would eventually be integrated into the national budget. The strategy received the
1
Temporary teachers were recruited on 2-year term contract renewable once, paid under government budget or HIPC earmarked
funds. Although most of them had pre-service training, this was not a requirement for their recruitment. Community teachers
were teachers hired and paid by Communities and Parents Teachers Associations.
2 Gross enrollment rates overstate the proportion of children in school. Because of very high repetition rates, Cameroon has a
substantial number of overage students.
3 “In spite of the positive trend, primary completion rates have reached only 60 percent, a level close to that prevailing in 1990,
and remain significantly lower than the Millennium Development Goal target of universal completion of primary education.”
(2003 Country Status Report, p.39)
4 The multi-donor Catalytic Trust Fund was established in November 2003 within the framework of the Education For All-Fast
Track Initiative. The CF Grant provides financial assistance to EFA-FTI countries to support the implementation of their
education sector strategies. The strategies, endorsed by local partners, outline the countries’ plans, activities and budgets for
improving the sector.
2
endorsement of local partners in July 2006 and was approved by the CF Committee in October 2006. The
World Bank has been the supervising entity of this project since then.
C. Rationale for FTI/CF and Bank involvement
10.
The Bank’s continued involvement as supervising entity of the project is essential. First, the ESS
is in line with the Bank’s overall program in Cameroon. Second, the program financed by the proposed
project complements efforts supported under another Bank-financed project (Programme d’Appui au
Système Educatif – PASE). Finally, the supervision of this project by the World Bank would prevent any
interruption in ESS implementation more generally and the program financed by the project more
specifically.
11.
The proposed program to be financed under the project is aligned with Bank’s “Cameroon:
Country Assistance Strategy (CAS) for FY10-13,” presented to the Board in March 2010. The CAS
emphasizes that human capital production and mobilization are binding constraints to economic growth in
Cameroon. In addition, membership to EFA-FTI is in line with the Bank commitment to strengthen
partnerships and harmonization of donor activity (a hallmark of the EFA-FTI).
12.
In addition, the Bank supports the education sector through an IDA Credit (P075964 – the
Education Development Capacity Building Project) of US$18.2 million for capacity building in the
education sector. The development objective for this project5 is to develop and apply management and
learning tools for use by government and communities to improve efficiency and accountability of the
Cameroon education sector. The project has provided financial resources for capacity building critical to
the implementation of the ESS.
13.
As supervising entity of the CF Grant to Cameroon, the World Bank signed an initial grant
agreement with the government in 2007 for Year I of the CF Grant. This grant was disbursed in two
tranches in 2007 and 2008. The project financed under the Year II CF Grant will help consolidate the
progress achieved so far. The GoC intends to use the second-year grant of US$24.8 million to continue to
support salaries of 37,200 contract primary teachers hired between FY07 and FY106. No other partner is
prepared to assume the responsibilities of CF supervising entity at this time. Without the Bank’s
continued involvement in the program, the overall sustainability of the implementation of the ESS could
be compromised.
D. Higher Development Objectives to which the Project Contributes
14.
The higher level development objective to which the proposed project contributes is universal
primary school enrolment by 2015.
SECTION B. PROJECT DESCRIPTION
A. Lending Instrument
15.
The instrument will be a Specific Investment Loan (SIL), implemented via governmental
institutions. The instrument and implementation arrangements provide efficient financing to a program
that forms an integral part of the Government’s ESS.
5
6
This PDO refers to the restructured PASE, effective April 2010.
18,485 new contract teachers were hired in FY07, 5,125 in FY08 and 6,490 in FY09 and 7,100 in FY10.
3
B. Development Objectives and Key Indicators
16.
The project development objective is to reduce class sizes by recruiting and retaining more
teachers in the public education system, as well as deploying them in an equitable manner.
C. Project Components
17.
The project consists of one component. It will be fully used to support the Government’s contract
teacher program. It will contribute to the payment of the salaries of 37,200 primary public school contract
teachers recruited during FY07, FY08, FY09 and FY10 during (a) the period from January 2010 through
the date which is four months after the Effective Date, and (b) part of the remainder of the 2010 and 2011
school year. The indicators for this project will be the reduction in pupil-teacher ratios (PTR) and
reduction in the variation of PTR across regions. PTRs are measured by dividing the number of teachers
by the number of students within regions and for the nation. The variation of PTR is calculated by
regressing the size of specific schools against the number of teachers in each specific school.
D. Justification of project design
18.
The current project design is based on the following rationale:
i)
The overall CF Grant (Year I and Year II) corresponds to the calculation of the financing gap
resulting from the shortage of teachers in the system.
ii) Based on the endorsement of local education partners, the CF committee approved the GoC
proposal that the grant would be specifically used to finance the salaries of contract teachers.
Consequently, as supervising entity, the Bank is under obligation to ensure that the grant be used
for this specific purpose.
iii) The successful experience of the Year I CF Grant implementation and the impact of this
financing on key educational indicators warrant continued support for this activity.
SECTION C. IMPLEMENTATION
A. Partnership Arrangements
19.
The local development partners endorsed the ESS in 2006, which was a prerequisite for the
awarding of the CF Grant. There are approximately seven bilateral and multilateral development partners
that support the education sector, with the Agence Française de Développement (AFD) as the Lead
Donor. AFD is a significant donor for the education sector. It provides 40 million Euros for the ESS: 37.5
million Euros is disbursed over 5 years as general budget support against the implementation of the
government’s contract teacher program (through its Contrat de Désendettement et de développement,
C2D); and 2.5 million Euros for institutional strengthening. Japan, China, Korea, UNICEF, UNFPA,
Africa Development Bank, and NGOs also provide assistance to the education sector.
20.
The development partners have put in place a systematic and shared process for assessing ESS
progress. Based on detailed terms of reference, an intensive implementation review of the sector strategy
was carried out in 2008 and 2009. Based on the review, a joint development partner aide memoire was
transmitted to government that summarized the achievements and challenges of each sub-sector in
4
addition to cross sector issues. The review provided a forum for assessing implementation and the subsector experience to be shared with other sub-sectors.
B. Institutional and Implementation Arrangements
21.
The Ministry of Basic Education (MINEDUB) is responsible for the overall implementation and
monitoring of the contract teacher program. Several government entities are involved in the CPT
program: (i) the Prime Minister’s office, which gives prior approval to proceed with the contracting
process; (ii) the Ministry of Public Function and Administrative Reform (MCS), which signs the contract;
and (iii) the Ministry of Finance (MoF), which is responsible for budget allocations and salaries payment.
To ensure efficient coordination between these actors, the government established a Monitoring
Committee (MC) within MINEDUB7. The MC includes representatives from the above ministries, has a
Permanent Secretariat headed by the Human Resources Director of MINEDUB, and is assisted by a
Technical Secretariat.
22.
The staff of the Permanent Secretariat has considerable experience in human resources
management. In addition, an Operations Manual guides the implementation of the contract teacher
program. The Manual specifies the procedures, roles and responsibilities of the actors involved in the
process. It also specifies the administrative, financial and accounting mechanisms. The Manual was
updated in March 2010 to reflect the recommendations of the 2008 Technical Audit and that of the
financial audit of Year I CF Grant, as well as new disbursement procedures to reimburse government
payments.
23.
The MC is responsible for (i) ensuring the coordination of the activities of the Project; (ii)
preparing and organizing the overall recruitment process for CPTs; (iii) managing the recruitment and
deployment of contracted teachers, especially verifying teacher presence in schools; (iv) monitoring the
quality of the teaching; and (v) keeping records and reporting to the development partners on all aspects
of the Program. In addition, the MC reports to the development partners on all aspects of the contract
teacher program. The development partners also participate in the MC’s working sessions.
24.
The MoF and the MCS shall be jointly responsible for the administrative management and
disbursement, under the Project. As such, the MCS shall be responsible for (i) the identification and
selection of the contract teachers to be paid under the Program; and (ii) the signing of the contracts with
CPTs. The MoF shall be responsible for (i) identification of the payments to be made under the Program;
and (ii) issuance of wire transfer orders to the relevant central, regional, and prefectural level entities for
the processing of payments.
25.
Fiduciary arrangements are aligned with the Government’s mechanisms and procedures already
in place for contract teachers. In particular, the country system will be partially used for the payment of
teachers’ salaries. In view of certain weaknesses in the PFM system, highlighted by the recent Public
Expenditure Management and Financial Accountability Review (PEMFAR), these arrangements will be
supplemented with the financial management system of the existing Bank-financed PASE project. The
PASE FM Unit will appoint an accountant who will record and report on the project transactions, e.g.
teachers’ salary payrolls. In addition, PASE’s Internal Auditor will review and clear the requests for
disbursement of the project as part of his annual work program. Finally, the PASE external auditors will
certify the eligibility of teachers’ salaries claimed by the Monitoring Committee for the Project (MC) and
audit the Project’s Financial Statements issued at the end of the project implementation. The external
7
Decree 274/B1/1464/MINEDUB/CAB of July 23, 2007.
5
auditors’ contract will be updated accordingly. No prior audit for this project or for any other project
managed by the PASE is outstanding.
C. Monitoring and Evaluation of Outcomes/Results
26.
The monitoring and evaluation system put in place for the Year I CF Grant provided detailed and
consistent information on the implementation of activities. Consequently, the project will use the same
system.
(i)
The primary source of information is provided by MINEDUB. Bi-annually, MINEDUB
submits the names of teachers who were hired, the observations of government missions to
the regions, and financial information on the amounts spent on Contract Primary Teachers
(CPT) salaries by region.
(ii) The second source of information is provided by regular independent technical and
procedural audits as well as by financial audits required under the Grant. The technical and
procedural audits assess whether: (a) the rules for recruitment and payment of salaries are
being followed; (b) teachers are present in the classrooms, and (c) salaries are paid
regularly.8 The financial audit examines the financial management of the project.
(iii) The third source comes from the bi-annual supervision missions conducted by the Bank in
collaboration with the development partners. One of these bi-annual missions occurs at the
time of the annual ESS review.
Achievement of the Project Development Objectives will be measured by a reduction in pupil-teacher
ratios (PTR) and a reduction in the variation of PTR across regions. PTRs are measured by dividing the
number of teachers by the number of students within regions and for the nation. The variation of PTR is
calculated by regressing the size of specific schools against the number of teachers in each specific
school.
D. Sustainability
27.
The systemic sustainability of the program supported by the project results from the new teacher
management policy framework that includes the establishment of a contract teacher corps. First, contract
teachers have rights, responsibilities and career opportunities. This will contribute to the stability of the
teacher corps over time, which in turn will enable authorities to develop plans for improvements in
performance. Second, contract teachers are more easily posted and reposted to different schools than civil
service teachers. This ensures a more efficient and effective deployment of teaching staff, and thus a
more equitable distribution of education opportunities. Third, because all new teachers are recruited as
8
As of August 2010, two technical and procedural audits financed by C2D (AFD supported project) had been
carried out. The first one (thereafter called 2008 Technical Audit) was implemented in 2008 on a limited but
representative sample of CPTs. The results of this audit were published in 2009. The second audit (thereafter called
2010 Technical Audit) is under implementation and the results will be published by September 2010. A summary of
the results of the 2009 technical audit is presented in Annex 6, Section 4.
6
contract teachers and given the attrition of civil servant teachers over time, there is little risk that the
differences in pay and working conditions between the two corps will constitute a demotivating factor.
28.
The ability of the Government to eventually take over external funding is a key factor in ensuring
the sustainability of the program. The GoC has shown strong commitment to sustaining the progress
made in the education sector and intends to gradually absorb the salary of contract teachers into the
national budget. The share of education in total public expenditure exceeded 17 percent between 2007 and
2009, in spite of the decrease in revenues in 2009. The government plans to increase this share to 19.5
percent in 2011. In parallel, the share of basic education in total expenditure on education increased
dramatically, from 32.5 in 2007 to 38 percent in 2009, with a peak at 41 percent in 2008. These increases
portray the priority given to education by GoC. If the budget for education increases to around 20 percent
as suggested in the FTI indicative framework, GoC will be in a position to absorb contract teachers cost
by 2011.
E. Risks
29.
A key issue associated with the hiring of contract teachers has been addressed while the Yr I CF
Grant was implemented. Contract teachers were hired without adequate policies in place that defined
their status and future career paths in the system. Cameroon has addressed this issue by establishing clear
policies that govern the hire, salary scales and benefits, in addition to career development in the system.
These policies differ distinctly from the ones that apply to regular civil servants and provide opportunities
for career development. Remaining risks are identified in the table below, together with mitigation
measures.
Potential risks
Country/Sector Level
a.
Sustainability of the program could
be jeopardized by a decrease in
allocations to the education sector
resulting from fluctuation in the
global markets.
Level
Mitigating measures
Level
H`
Allocations to the education sector will be
monitored closely by the LDPs.
H
b.
M
The favorable employment conditions of
contract teachers and the gradual attrition of
civil servant teachers minimize the political
salience of the recruitment of this new corps of
teachers.
M
S
Government PFM systems supported by
SIGIPES and ANTILOPE will apply from
recruitment, budgeting to payment of teachers’
salaries and will be complemented with specific
arrangements for separate accounting, reporting
auditing on CPT project transactions.
M
M
The government indicated to the LDPs,
including the World Bank, that the same team
will manage and monitor the project.
The 2010 Technical audit as well as the Specific
Audit monitor this aspect closely thus
minimizing the likelihood of misalignment of
teachers’ allocation with local needs.
M
Political resistance could halt
implementation of the CPT program
Implementing agency level
c.
MINEDUB has proven experience in
managing Yr.1 CF SIG but is not
equipped to account and report
separately on the project transactions
in accordance with IDA fiduciary
requirements.
Project level
d.
Changes in personnel managing this
project in the Ministry could slow
down implementation
e.
Contract teachers may not be
deployed where they are most
needed.
H
7
M
f.
Under Yr.1 CF MC’s Permanent
Secretariat failed to maintain sound
accounting, issue financial reports
and ensure adequate internal controls.
S
g.
Ghost teachers may be paid under the
program
M
h.
Fiduciary risk
M
PASE FM Unit will provide technical support to
the MC’s Permanent Secretariat. Its role will
consist in maintaining sound accounting records,
preparing and submiting financial reports in
time. PASE FM Unit will maintain separate
accounting ledgers so as to generate and submit
reliable financial reports in time.
In addition, the recommendations of the 2008
Technical audit and that of the financial audit
are being satisfactorily implemented including
an effective reconciliation of CPT data between
SIGIPES and ANTILOPE.
Though the risk of fraud and corruption within
the country is high in general, it is considered
Moderate for the project’s activities in light of
the results of the 2008 Technical Audit of Yr.1
CF Grant as there was no proved evidence of
ghost teachers in the listing of personnel cleared
by MC. Besides, the lessons learnt from the
implementation of Yr.1 CF SIG are factored in
the proposed built-in fiduciary arrangements. In
particular, under MC’s leadership, the
government is satisfactorily implementing the
key recommendations of the 2008 Technical
Audit and that of the financial audit of Year I
Grant, including a reconciliation system between
SIGIPES and ANTILOPES.
A Specific Audit will be carried out to certify
the eligibility of the first two tranches of
payment of the project. It will be informed by
the 2010 Technical Audit currently being carried
out to assess whether there is any leakage in the
CPT.
M
M
M
H: High, S: Substantial, M: Moderate, L:Low
Specific undertakings:
Dated covenant within 2 month after effectiveness:

PASE to amend the contract of his current external auditors so as to carry out the Specific Audit
and the audit of the financial statements of CPT.
SECTION D. APPRAISAL SUMMARY
A. Economic and Financial Analyses
30.
Although there has been some progress toward Education for All objectives, inefficiency and
inequity is still pervasive in Cameroon. Gross Enrolment Ratio surpassed 100 percent in 2005, meaning
that the primary education system had the overall capacity to enroll all 6-11 year old Cameroonians.
However, this hides inequity within the system. Whereas the average Gender Parity Index (GPI) is high
(.90), some regions still have a high proportion of out-of-school girls. For example in the “Extrême Nord”
8
and “Nord” provinces, the gender parity index is below .70. Completion rates were still very low in
primary education. Primary Completion Rates (PCR) reached only 64 percent in 2007. High levels of
repetition also contributed to low completion, particularly in the francophone regions. Although repetition
is primarily a policy issue in Cameroon (rates of repetition are determined by individual schools rather
than clear pedagogical benchmarks), low quality of education may have been a contributing factor.
31.
The insufficient number of teachers has contributed to low efficiency. During the 2005-2006
school year, there were 62.1 students per primary school teacher. In addition, not all teachers had the
same qualifications. Of the three types of teachers - civil servant teachers; contract teachers and
community teachers - only the first two categories received training. The priority actions adopted in the
2006 ESS to improve equitable access to quality education included an increase of the number of trained
teachers to be deployed in a more equitable manner and a reduction in repetition rates. Financial
simulation scenarios indicated that increasing the number of civil servant primary school teachers would
not be financially sustainable. Consequently, the government decided to recruit contract teachers who
were paid lower salary levels. This was the essential element of the government’s EFA-FTI Catalytic
Fund Grant application in 2006.
32.
Since the Year I CF Grant was awarded, progress has been made regarding the number and
equitable deployment of teachers. As indicated in Annex 1, pupil teacher ratios decreased by 10 points
between 2005/2006 and 2007/2008 to 51.8. The recruitment of an additional 13,275 contract teachers has
contributed to this goal. In addition, over the same period there has been a drop in repetition from 28
percent to 18 percent in francophone regions and 17 percent to 12.2 percent in Anglophone regions. This
has been the result of the enacting automatic promotions for “sub-cycles”.
33.
In addition, the Government of Cameroon has shown strong commitment to sustaining the
progress made in the education sector and intends to gradually absorb the salary of contract teachers into
the national budget. The share of education in total public expenditure exceeded 17 percent between 2007
and 2009, in spite of the decrease in revenues in 2009.9 The government plans to increase this share to
19.5 percent in 2011. In parallel, the share of basic education in total expenditure on education increased
dramatically, from 32.5 in 2007 to 38 percent in 2009, with a peak at 41 percent in 2008. These increases
portray the priority given to education by GoC. If the budget for education increases to approximately 20
percent as suggested in the FTI indicative framework, the GoC will absorb contract teacher costs by 2011.
34.
The project will consolidate the progress achieved so far. It will contribute to the payment of the
salaries of 37,200 primary public school contract teachers recruited during FY07, FY08, FY09 and FY10
during (a) the period from January 2010 through the date which is four months after the Effective Date,
and (b) part of the remainder of the 2010 and 2011 school year
B. Technical
35.
During the 1990’s, parents and communities resorted to hiring temporary teachers, paying them
significantly less than the average GDP per capita. This arrangement led to lower quality instruction, high
turnover and an onerous financial burden on poorer communities. Introduced in 2007, the contract
teacher program aimed to rapidly reduce the shortage of teachers and the very high PTRs across the
country and replace temporary teachers financed by communities.
9
Education spending was reduced to 14.4 percent in 2008 because of the fluctuation in oil revenues, before
rebounding to 17.5 percent in 2009.
9
36.
Contract teachers are recruited by the government, but within a personnel management
framework that is different than for civil servant teachers. Contract teachers can receive promotions (with
salaries and other benefits) and after 10 years of service, some can join the regular civil servants cadre.
The GoC also provides contract teachers with a cash component to their remuneration in lieu of a
traditional pension. Contract teachers are also given similar benefits to regular civil servants. For
example, contract teachers receive the same amount of allowances for professional development. In some
cases, they have greater flexibility than civil service teachers. Contract teachers can at any point resign
from their position, whereas regular teachers must serve for ten years before they can resign.
C. Fiduciary
37.
Procurement: The CPTs are recruited on a contract basis and as such fall under the category of
“Service Delivery Contractors”. The procurement plan specifies the number and timing of recruitment of
these contractors. The selection procedures, job description and terms of employment are described
extensively in the Operations Manual and have been deemed acceptable by the Bank. For the CPTs hired
in 2007 and 2008, compliance to these rules has been attested by the 2008 Technical Audit. For the CPTs
hired in 2009 and 2010, compliance will be verified during supervision of the project, based on the results
of a 2010 Technical Audit and a Specific Audit.
38.
Financial Management: This is a follow-up operation that builds on the lessons and
achievements of the Year I CF implementation. The implementation arrangements remain almost the
same except for a few specific requirements that are detailed in the Financial Management (FM) Annex,
as summarized below. In response to its weak Public Financial Management (PFM) system, Cameroon
formulated a PFM Reform Strategy to improve the efficiency and effectiveness of Central and Local
Government PFM, as well as accountability processes. The 2006 PEMFAR identified weak internal
control and weak financial reporting and treasury management that led to a high overall fiduciary risk.
Under the phase I of CPT, the MC has put in place robust fiduciary and operational procedures for the
recruitment, management, budgeting and payment of the contract teachers which is mainstreamed through
the government computerized public financial management systems: SIGIPES (personnel management)
and ANTILOPE (salary payment). In light of this, it was agreed to rely on these country systems for the
project while supplementing them with the financial management systems of the existing Bank-financed
PASE project. This will ensure sound accounting, timely reporting and audits.
39.
The fiduciary arrangements are aligned with the Government’s mechanisms and procedures
already in place for contract teachers. Existing internal controls will apply that comprise the whole system
of control – financial, operational or otherwise - established by the Permanent Secretariat and described in
an operations manual. This manual has been updated to take into account the recommendations of the
2008 Technical Audit. The PASE FM Unit will expand its computerized accounting systems so as to
record and report on project transactions, e.g. teachers’ salary payrolls. PASE’s Internal Auditor will
review and clear the request for reimbursement to be submitted to IDA by the project. It will also submit
Interim Financial Reports (IFRs) to the World Bank no later than 45 days after the end of each calendar
quarter. At the end of the project implementation, the MC with the assistance of PASE will issue the
Project’s Financial Statements, which will be audited by the current external auditors of PASE upon an
amendment of their contract on Terms of Reference (TORs) agreed during the negotiations. Besides a
Specific Audit to ascertain the eligibility of the disbursement claimed under category 1 will be carried out
and report is expected to be done by March 15, 2011. The audit reports of the project financial statements
shall be submitted to IDA no later than 6 months after the end of the project implementation.
40.
Disbursement: Overall project funding will consist of the Year II CF Grant of $24.8 million, and
will be used exclusively to reimburse the government for the salaries paid to contract teachers. Under
these arrangements, the project proceeds will be used to reimburse the government for part of the salaries
10
of 37,200 primary public school contract teachers recruited during FY07, FY08, FY09 and FY10 with a
retroactive financing of up to 20 percent for salaries paid before the signature of the grant but on or after
January 1, 2010. This will be followed by a second installment estimated at 40 percent of the grant. The
last installment will be conditioned to a conclusive Specific Audit on the eligibility of the salaries claimed
by MC and paid by IDA under the first and second installments. As mentioned above, the PASE external
auditor will perform the Specific Audit (in addition to the financial statement audit) upon amendment of
their contract and based on TORs agreed during negotiations.
D. Social
41. The social analysis in the PRSP identifies the urban poor, marginalized groups and the disabled as
vulnerable populations. Marginalized groups are not uniformly distributed across the country, but vary
according to region and tribes. Marginalization also occurs due to the fragility of the national economy
and its dependence on exports. The movement of populations into Cameroon from neighboring countries
as a result of conflict is also a concern and puts enormous social and economic strain on communities and
financial resources. While the project does not address these issues directly, it will result in an increase in
and a more equitable distribution of teachers, which is likely to have the greatest impact on disadvantaged
areas. This focus on ensuring a better distribution of teachers will indeed benefit mostly the most
disadvantaged schools, including the “Extreme Nord” of the country where education indicators are the
lowest. This is portrayed in the appointments made in 2008 and 2009 - the majority of teachers were
allocated to the ZEP regions where they are most needed.
E. Environment
42.
No issues are envisioned.
F. Safeguard policies
43.
As this project only finances contract teacher salaries, no safeguard policies would apply.
G. Policy Exceptions and Readiness
44.
There are no policy exceptions. The project is ready to be implemented, supporting the
Government’s on-going program.
11
ANNEX 1: COUNTRY AND SECTOR BACKGROUND
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
This annex presents an overall description of the status of the GoC Education Sector Strategy (ESS),
within which the program of contract teachers is located. It then summarizes the program of contract
teachers established by the GoC and initially supported by the Year I CF Grant and to be supported by the
project.
Findings of the Joint Review of the Education Sector Strategy
45. Ownership of and commitment to the ESS in a coordinated manner have been strengthened since the
first joint review held in April 2008. A committee grouping the four education ministries was created and
meets regularly to debate issues that cut across sectors and subsectors and identify appropriate responses.
46. Each ministry has created a committee that monitors the implementation of the part of the ESS
relative to its level of the education system. Work plans, with annual work programs from 2009 to 2011,
have also been established to guide actions toward achieving the ESS goals. Furthermore, annual
statistics for primary education have been consistently produced, together with analyses of trends. For
secondary and higher education, additional efforts are needed in order to produce consolidated annual
statistics. Progress in the implementation of the ESS is presented below for each sector.
47. Pre-school: The Government recognizes that pre-school education can prevent repetition and dropout in primary and post primary education and has established it as a sector priority. The Government’s
strategy is to rely on partnership arrangements with civil society, in particular with NGOs. Unfortunately,
very few results have been observed. Planned activities to increase access, to train the teachers, to
provide subsidies to NGOs have not produced the expected results and enrollments remain far behind
ESS targets. These weak outcomes are mainly the result of an inadequate legal and institutional
framework that could allow civil society to play a more active role. The Government acknowledges that
immediate actions are needed to establish structures and systems that enable effective partnerships and the
transfer of funds.
48. Primary education: Remarkable progress has been achieved in this sector. The completion rate has
increased to 71 percent in 2007/2008 from 67 percent in 2006/2007. This rise is mainly the result of a
decline in repetitions, which improved internal efficiency. The repetition rate dropped from 25 percent in
2006/2007 to 16.8 percent in 2007/2008, surpassing targets. Several strategic actions contributed to this
favorable outcome, notably the application of automatic promotion between the sub-cycles, increased
pedagogical support to teachers and intensive communication campaigns. It is expected that this positive
trend will continue.
Indicators – Primary Education
2005-06
2006-07
2007-08
MDG Goals2015
100
GER in the priority region (ZEPs) (%)
90
99
103
Gender Parity Index in priority region (ZEPs)
.70
.82
.83
1
Primary Completion Rate Francophone (%)
58
60
69
100
Primary Completion Rate Anglophone (%)
74
82
87
100
Primary Completion Rate - girls (%)
58
59
65
100
12
Repetition rate Francophone (%)
28
23
18
10
Repetition rate Anglophone (%)
17
15
12
10
Pupil teacher ratio
62
50
52
42
.42
.35
-
.45
Degree of Randomness in teacher deployment
49.
MINEDUB has regularly produced annual statistics with guidance provided by the National
Statistics Institute. UNESCO/ISU and OECD have also provided support and they prepared an audit in
2008. The results have been used to strengthen the data collection and compilation process. Statistics and
their analysis have mainly embraced the coverage side of the system, rather than learning levels.
MINEDUB is aware of this necessity and is working with partners to establish a quality assessment
system. A new strategy for pre-service and in-service teachers training is under consideration, as the
comparative study of the curriculum reforms of six African countries, including Cameroon, shows that
providing training through the cascade method is not effective.
50.
Secondary education: Construction targets have been surpassed with the construction of 1,347
classrooms. In addition, MINESEC has developed eight new protocols to evaluate teachers and trained
650 pedagogical inspectors to use them. A partnership law for the private sector has been adopted
together with a contracting framework. Finally, administrative personnel have been trained in modern
management techniques to improve governance and system management.
51.
Cameroon, however, does not currently have a solid strategy for the future development of
secondary education. First, secondary education was supposed to be reformed on the basis of a law
passed in 1998, which has yet to be signed by the President. After ten years, it is not clear whether this
strategy (which aimed to align the Anglophone and Francophone upper secondary systems) is still
relevant. In addition, school statistics for this level of instruction are produced late and are of low quality.
2004-2006
2007 – 2008
Target 2015
35.1%*
13.5%#
29.79%#
31.3%
13.0%
23.3%
44.0%
10.0%
36%
2004-2006
2007 – 2008
Target 2015
19.8%*
21.8%#
11.9%#
18.6%
15.9%
14.5%
24%
10%
21%
Secondary Education (1st Cycle)
GER (%)
Repetition rate (%)
Completion rate (%)
Secondary Education (2nd Cycle)
GER (%)
Repetition rate (%)
Completion rate (%)
Sources: Simulation Model, unless otherwise indicated, *Sector Strategy; 2009 MINESEC report
52.
Technical/vocational education: A draft Professional Orientation and Training Law and a
Professional Training Reference Guide have been prepared. In addition, the Government has signed
partnership agreements with a few socio-professional groups, and has rehabilitated and constructed some
professional training centers.
53.
However, institutional, organizational, quantitative, and qualitative constraints have posed
challenges to the development of technical and vocational training. The budget for the subsector has
declined since 2007, limiting its development. Weaknesses also exist in the overall vision for the sub-
13
sector. The ESS presents a linear progression of provision of training that fails to take into account any
analysis of actual needs of the economy and the labor market. The sub-sector also suffers from internal
and external efficiency, lack of coordination between training institutions, weak capacity for the
production of statistics, and limited operational capacity.
54.
Higher education: The Government has begun implementing two principal strategies of the ESS
for higher education: regulating student intake within the context of democratizing access to higher
education, and adapting some of the courses to the needs of the economy and labor market in order to
improve the employability of young graduates.
55.
It has been difficult however to limit the number of students enrolled in public higher education
institutions as originally envisaged. The target for 2015 was 138,000 students; however, 2008 enrollment
surpassed this figure. The lack of a coordinated inter-ministerial strategy at the different levels of the
system and the failure to effectively regulate student intake in humanities subjects have contributed to the
relative lack of progress in this area. Objectives to develop and promote research and in-service teacher
training were also not achieved, as authorities have focused on student intake issues and quality.
A. Contract Teacher Program
56.
The economic crisis in the 1980’s made it impossible for the GoC to hire civil servant teachers,
leading to serious shortages in primary schools throughout the country. Communities and regions had to
resort to recruiting their own teachers. As a consequence, three types of teachers existed side by side in
primary schools: regular civil servant teachers, teachers hired by parents (Maîtres des parents) and
temporary teachers (Instituteurs Vacataires). To address teacher shortages and very high PTRs within
ongoing budgetary constraints, the GoC introduced the contract teacher program in the 1990s. However,
the program was not sufficiently defined leading to inequitable deployment, high attrition and uneven
performance.
57.
In 2000, the government adopted a more sophisticated contract teacher model. The policy
outlined salary scales, benefits and a career path for contract teachers. The salary of contract teachers was
set at approximately three times the average Gini per capita (Atlas method) and two-third of regular civil
servants salary. The GoC also established a career development strategy for contract teachers, which
includes several levels of promotion. The GoC provides an additional payment to contract teachers in
lieu of a guarantee of a pension. Contract teachers are also given similar benefits as regular civil servants,
such as 18 days of leave during the school year. If they have children, contract teachers can also take two
additional days of leave per child. If leave is not taken during the school year, contract teachers are
allowed to cumulate the leave -- civil service teachers, on the other hand, are not allowed to cumulate
leave.
58.
With the teacher contract program, the teacher workforce has increased significantly, responding
to the teacher shortage and reducing the inequity in the distribution teachers across regions. This is
portrayed in the appointments made in 2008 and 2009 - the majority of teachers have been allocated to the
Zones d’Education Prioritaires (ZEP) regions where they are most needed.
14
Annex 2: Detailed Project Description
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
COMPONENT 1: Support the contract teacher program in primary education (US$24.8 million)
59.
The project development objective is to reduce class sizes by recruiting and retaining more
teachers in the public education system, as well as deploying them in an equitable manner. The indicators
will be the reduction in pupil-teacher ratios (PTR) and the reduction in the variation of PTR across
regions. PTRs are measured by dividing the number of teachers by the number of students within regions
and for the nation. The variation of PTR is calculated by regressing the size of specific schools against the
number of teachers in each specific school.
60.
The project has one component which will contribute to the payment of the salaries of 37,200
primary public school contract teachers recruited during FY07, FY08, FY09 and FY10 during (a) the
period from January 2010 through the date which is four months after the Effective Date, and (b) part of
the remainder of the 2010 and 2011 school year. The Operations Manual will be used for the
implementation of this component, including for the hiring and paying of teacher salaries.
61.
The instrument will be a SIL, implemented via governmental institutions. The instrument and
implementation arrangements provide efficient financing to a program that forms an integral part of the
Government’s Education Sector Strategy.
15
Annex 3: Project Costs and Proposed Financing
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
62.
The Program (“Opération de contractualisation”) consists of the recruitment of 37,200 contract
teachers over a five year period (2007-2011), estimated to cost US$392 million (202.5 billion FCFA).
The Program receives financial support from AFD totaling US$55 million (28.5 billion FCFA) and a
Grant from the EFA-FTI Catalytic Fund of US$47.5 million (24.5 billion FCFA). Total donor financing
equals approximately US$103 million (53 billion FCFA), representing 26 percent of the Program cost.
63.
The CF Grant was split into two Grants (Year I Grant and Year II Grant). The project financed
under the Year I CF Grant contributed to the financing of the salary of teachers hired in 2007 and 2008,
and was disbursed in 2008. The project financed under the Year II CF Grant continues to support the
Program by reimbursing the government for part of the salaries for 2010 of contract teachers recruited
between 2007 and 2010. After 2011, the salaries of these teachers will be fully covered by the national
budget.
64.
The overall cost and financing of the Program is presented below:
Equivalent in billion FCFA
2007
18,485
2008
5,125
2009
6,490
2010
7,100
2011
-
Total
20072011
37,200
18,485
23,610
30,100
37,200
37,200
37,200
20.3
30.3
39.7
49.8
62.4
202.5
Catalytic Grant
5.8
5.8
-
12.8
-
24.5
AFD (C2D)
9.3
7.0
5.8
4.6
1.9
28.5
Government
5.2
17.5
33.9
32.4
60.5
149.5
Number of new teachers
Total number of teachers in the
program
Program Cost
Sources of financing:
Equivalent in US$ million
2007
18,485
2008
5,125
2009
6,490
2010
7,100
2011
-
Total
20072011
37,200
18,485
23,610
30,100
37,200
37,200
37,200
39.3
58.7
76.9
96.6
120.9
392.4
Catalytic Grant
11.3
11.3
-
24.8
-
47.5
AFD (C2D)
18.0
13.5
11.2
9.0
3.6
55.3
Government
10.1
33.9
65.7
62.8
117.3
289.8
Number of new teachers
Total number of teachers in the
program
Program Cost
Sources of financing:
16
Annex 4: Results Framework and Monitoring
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
65.
Achievement of the Project Development Objectives will be measured by a reduction in pupilteacher ratios (PTR) and a reduction in the variation of PTR across regions. PTRs are measured by
dividing the number of teachers by the number of students within regions and for the nation. The variation
of PTR is calculated by regressing the size of specific schools against the number of teachers in each
specific school. It is expected that PTRs will decline from 50:1 to 48:1 and the degree of randomness in
teacher allocations in the system from .43 to .42.
PDO
PDO Indicator
To reduce class sizes by
recruiting and retaining more
teachers in the public
education system, as well as
deploying them in an equitable
manner
Use of Outcome Monitoring
Reduction in Pupil Teacher
Ratio from 50:1 to 48:1
The PTR will measure the successful
recruitment and retention of teachers
Reduction in degree of
randomness in teacher
deployment from .43 to .42
Intermediate Outcomes
The degree of randomness index will
measure the extent to which teachers’
deployment is more equitable
Intermediate Outcome
Indicators
Use of Intermediate Outcome
Monitoring
Number of additional qualified Number of qualified primary
primary teachers resulting
teachers increases by 37,200
from project intervention
Target
Values
Project Outcome
Indicators
Baseline
YR1
Analysis of national statistics
Data Collection and Reporting
Frequency
and
Reports
Data
Collection
Instruments
Responsibility
for Data
Collection
Pupil teacher ratio
50:1
48:1
Annually
Statistical
Yearbook
MINEDUB
Degree of randomness in
teacher deployment
0.43
0.42
Annually
Statistical
Yearbook
MINEDUB
Frequency
and
Reports
Data
Collection
Instruments
Responsibility
for Data
Collection
Intermediate Outcomes
Baseline
YR1
17
Core indicator : Number of
additional qualified primary
teachers resulting from
project intervention
0
37,200
Annually
Statistical
Yearbook
MINEDUB
Core indicator : System for
learning assessment at the
primary level
Cameroon is
a
participating
country in
PASEC
YES / 4
Every 5
years
PASEC
Report
MINEDUB
Core indicator : Number of
direct beneficiaries, of
which female (number of
children enrolled in primary
education)
3,470,000
3,470,000
Annually
Statistical
Yearbook
MINEDUB
(0.46)
(0.46)
Explanation of project indicators:
PTR measures the number of students per teacher at a given level of education. The FTI Indicative
Framework suggests a primary education PTR of 40:1. The degree of randomness measures the extent
to which teachers are deployed purely on the basis of the number of children in schools (a score of
“1”) or in a completely random manner (a score of “0”).
18
Annex 5: Institutional arrangements
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
66.
Implementation of the contract teacher program: The Ministry of Basic Education
(MINEDUB) is responsible for the overall implementation and monitoring of the contract teacher
program. The contracting process involves different phases, starting from a communication phase with
central and local governments, unions and the civil society at the beginning of the year, the account of
school children and the review of teachers’ allocation to the recruitment process and the payment phase.
Several government entities are involved in the CPT program: (i) the Prime Minister’s office, which gives
prior approval to proceed with the contracting process; (ii) the Ministry of Public Function and
Administrative Reform, which signs the contract; and (iii) the Ministry of Finance, which is responsible
for budget allocations and salaries payment. To ensure efficient implementation, a Monitoring
Committee10 (MC) was established under MINEDUB. The MC includes representatives from the above
ministries, has a Permanent Secretariat headed by the Human Resources Director of MINEDUB, and is
assisted by a Technical Secretariat. The LDPs also participate in the Committee’s working sessions.
67.
The staff of the Permanent Secretariat has considerable experience in human resources
management. In addition, an Operations Manual guides the implementation of the contract teacher
program. The Manual specifies the procedures, roles and responsibilities of the actors involved in the
process. It also specifies the administrative, financial and accounting mechanisms. The Manual was
updated in March 2010 to reflect the recommendations of 2008 Technical Audit and that of the financial
audit of Year I project, as well as new disbursement procedures to reimburse government payments.
68.
The MC is responsible for (i) ensuring the coordination of the activities of the Project; (ii)
preparing and organizing the overall recruitment process for CPTs; (iii) managing the recruitment and
deployment of contracted teachers, especially verifying teacher presence in schools; (iv) monitoring the
quality of the teaching; and (v) keeping records and reporting to the development partners on all aspects
of the Program.
69.
The MINEDUB is responsible for overall Project implementation and Monitoring, including (i)
submission to the World Bank of bi-annually reports on the number and distribution of contract teachers
who were hired, the observations of government missions to the regions within the territory of the
Recipient, and financial information on the amounts spent by region on CPT salaries under the Program;
(ii) preparation of progress reports of the Project.
70.
The MoF and the MCS shall be jointly responsible for the administrative management and
disbursement, under the Project. As such, the MCS shall be responsible for (i) the identification and
selection of the contract teachers to be paid under the Program; and (ii) the signing of the contracts with
CPTs. The MoF shall be responsible for (i) identification of the payments to be made under the Program;
and (ii) issuance of wire transfer orders to the relevant central, regional, and prefectural level entities for
the processing of payments.
71.
Monitoring and Evaluation of outcomes/results: MINEDUB also assumes the overall
responsibility to monitor and evaluate the results of the contract teacher program. On a bi-annual basis,
the MINEDUB compiles the names of teachers hired, the observations of internal missions to the regions,
and financial information.
10
Decree 274/B1/1464/MINEDUB/CAB of July 23, 2007.
19
72.
In addition, independent procedural, technical and financial audits will be conducted to examine
overall program implementation, including recruitment, teacher presence in classrooms, salary payment,
and financial management of the funds dedicated to the program.
20
Annex 6: Financial management and disbursement arrangements
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
1. Summary Project Description
73.
The project will be fully used to support the Government’s contract teacher program. It will
contribute to the payment of the salaries of 37,200 primary public school contract teachers recruited
during FY07, FY08, FY09 and FY10 during (a) the period from January 2010 through the date which is
four months after the Effective Date, and (b) part of the remainder of the 2010 and 2011 school year.
Project financing will consist of the Catalytic Fund (US$ 24.8 million). The French Cooperation – AFD and the Government of Cameroon are also supporting the sector under parallel arrangements with
US$55.3 million and US$290 million respectively.
2. Country Issues
74.
Cameroon has formulated a PFM Reform Strategy that is supported by various development
partners. The overall objective of the PFM Reform Strategy is to improve the efficiency and effectiveness
of Central and Local Government PFM and accountability processes, including an increase in
transparency in the use of public funds and reduced corruption.
75.
A Public Expenditure Management and Financial Accountability Review (PEMFAR) was
conducted and issued in June 2006. The PEMFAR (incorporating PER, CFAA and CPAR) recognized
that substantial fiduciary risks remain in the following areas: (a) absence of controls of the materiality of
expenditures in the administrative phase of spending; (b) lack of adequate controls at the payment phase
of spending; (c) recurrent risk related to the payroll; (d) excessive use of exceptional procedures in budget
expenditures. The combination of weak internal control and weak financial reporting thus leads to a high
overall fiduciary risk. The risk is systemic on treasury management since there is not independent and
effective internal control. However, progress has been registered with the implementation of MediumTerm Expenditure Framework (MTEF) in some key ministries during the last decade. A Bank-assisted
project is supporting the government to address the main PFM weaknesses cited above.
76.
On governance and corruption issues, the Government has initiated a series of initiatives to
strengthen governance through the adoption of a five year National Governance program (PNG). The
Government has established anticorruption units in all ministries and in some public agencies. Their
activities are coordinated by a national Anticorruption Observatory under the authority of the Prime
Minister office. Moreover, various anti-corruption institutions have been set-up in the framework of the
HIPC program completion. Despite this progress, Cameroon has still a long way to go to overcome
endemic corruption and improve governance as well as PFM.
77.
Although there are risks associated with the country environment, robust fiduciary and
operational procedures have been put in place by the MC under the first phase of the CPT program. These
procedures apply to the recruitment, management, budgeting and payment of the contract teachers. The
latter is mainstreamed through the government computerized public financial management systems,
SIGIPES (personnel management) and ANTILOPE (salary payment). In light of this, it was agreed to rely
on these country systems for the project while supplementing them with the financial management
systems of the existing Bank-financed PASE project. This will ensure sound accounting, timely reporting
and audits.
21
Risk Assessment and Mitigation
Risk Mitigation Measures
Residual
Risk
Risk
Risk
Rating
78.
The following risk identification worksheet summarizes the significant risks with the
corresponding mitigating measures.
Inherent Risk
Country level
The country’s governance deficit constitutes
a major obstacle in achieving a robust rate of
growth, and to ensure it is equitably shared
amongst the population in order to reduce
poverty
H
H
Entity level
MINEDUB has proven experience in
managing Year 1 CF Grant but is not
equipped to account and report on the project
transactions separately in accordance with
IDA fiduciary requirements.
S
Government PFM systems supported by SIGIPES
and ANTILOPE will apply from recruitment,
budgeting to payment of teachers’ salaries and will
be complemented with specifics arrangements for
separate accounting, reporting auditing on CPT
project transactions.
M
Project level
MC’s Permanent Secretariat failed under
Year 1 CF Grant to maintain sound
accounting and issue financial reports.
S
PASE FM Unit will provide technical support to the
MC’s Permanent Secretariat. Its role will consist in
maintaining sound accounting records, prepare and
submit financial reports in time.
M
Overall Inherent risk
Control Risk
S
Budgeting
M
Accounting
Government accounting system is inadequate
to record the project transactions separately.
S
Internal control
Adequate internal controls are in place but
adherence proved challenging as revealed by
audits reports of Phase 1.
S
The PRSP recently adopted recognizes the
importance of improving institutional framework,
administrative management and governance.
The FY10-13 CAS proposes to further support
Cameroon Governance Reform Program which will
contribute to mitigate the specific risks relating to
this CPT in the long run.
M
None. CPT is included in government annual
budget and monitored adequately.
An accountant is being appointed by PASE to
ensure the bookkeeping of CPT transactions with
the support of
PASE computerized accounting
system. PASE will expand its computerized
accounting system to record the payments of
teachers’ salaries in separate ledgers.
- The recommendations of the pilot and financial
audits have been satisfactorily implemented
including an effective reconciliation of CPT data
between SIGIPES and ANTILOPE.;
- the existing Operations Manual was updated in
March 2010 to take into account the
recommendations of the audits and the lessons
learned during the CPT Phase 1.
22
M
M
M
Flow of funds
Fungibility and traceability:
S
Under the current financing arrangements in the
education sector, it is impossible to track donors’
contribution for each teacher separately. However,
the project will reimburse part of the teachers’
salaries on the basis of sound supporting
documents, namely Monthly Statements of Payment
be submitted by the Government on the basis of the
CPT listings of teachers which will be kept for audit
purposes. This documentation will be reviewed and
cleared by the internal auditor of the PASE.
PASE FM Unit will maintain separate accounting
ledgers so as to generate and submit reliable
financial reports in time.
M
Financial reporting
Lack of financial reports as revealed by the
audit reports of Year I of the CF Grant.
H
Auditing
The financial audit of Year I of the CF Grant
proved challenging in absence of clear
auditing arrangements
S
PASE to amend the contract of its current external
auditors to audit CPT as follow: (i) audit of the
lifetime project financial statements covering from
effectiveness to the closing; and (ii) perform a
Specific Audit to certify the eligibility of the
teachers’ salaries after the disbursement of the first
and second installments and before the release of
the grant balance. The TORs of the audits have
been agreed upon with the government during the
negotiations.
M
Fraud and corruption
Ghost teachers may be paid under the
program
M
Though the risk of fraud and corruption within the
country is high in general, it is considered Moderate
for the project’s activities in light of the results of
the 2008 technical audit of Year I of the CF Grant
as there was no proved evidence of ghost teachers
in the listing of personnel cleared by MC. Besides,
the lessons learnt from the implementation of Year I
of the CF Grant are factored in the proposed built-in
fiduciary arrangements. In particular, under MC’s
leadership, the government has satisfactorily
implemented the key recommendations of the 2008
Technical Audit and that of the financial audit of
Year I Grant, including a reconciliation system
between SIGIPES and ANTILOPE. In addition, the
2010 Technical Audit currently being implemented
under C2D financing and whose results will be
published in September 2010 will be used to inform
the Specific Audit as much as possible.
M
Overall control risk
Overall risk rating
S
S
M
M
M
The overall residual FM risk is moderate.
79.
Strengths: This is a follow-up project whose main activity will consist in reimbursing part of the
salaries of CPT teachers under same fiduciary arrangements used for Year I CF Grant. In addition, the
fiduciary arrangements will be strengthened with the support of PASE FM Unit in the areas of
accounting, reporting and auditing and the existence of robust operations and fiduciary procedures. No
prior audit for this project or for any other project managed by the PASE is outstanding.
23
80.
Weaknesses and Follow-up Actions: The audit reports of the Year I of the CF Grant identified
several internal controls weaknesses, including the lack of accounting records and financial reports and
the absence of reconciliation mechanism between SIGIPES and ANTILOPE. To address these
shortcomings, the PASE FM Unit is expanding its computerized accounting system to ensure adequate
bookkeeping of the CPT transactions and generate the financial reports under the responsibility of the
Permanent Secretariat. Besides, the MC has updated the operations manual taking into account the audit
recommendations, including an adequate reconciliation mechanism between SIGIPES and ANTILOPE.
3. Implementing entity
81.
The Ministry of Basic Education (MINEDUB) is ultimately responsible for the implementation
and monitoring of the “Opération de Contractualisation” (OC). However, the contracting process of the
OC calls for an institutional arrangement that requires the implication of different governmental entities:
(i) the Prime Minister's office, which gives prior approval to proceed with the contracting process; (ii) the
Ministry of Public Function and Administrative Reform, which signs the contract; and (iii) the Ministry
of Finance, which is responsible for budget allocations and salaries payment. To ensure efficient
implementation, a Monitoring Committee (MC) was established under MINEDUB. The MC includes
representatives from the above ministries, has a Permanent Secretariat headed by the Human Resources
Director of MINEDUB, and is assisted by a Technical Secretariat. The LDPs also participate in the
Committee's working sessions.
82.
The staff of the Permanent Secretariat has considerable experience in human resources
management. In addition, an Operations Manual guides the implementation of the contract teacher
program. The Manual specifies the procedures, roles and responsibilities of the actors involved in the
process. It also specifies the administrative, financial and accounting mechanisms. The Manual was
updated in March 2010 to reflect the recommendations of 2008 Technical Audit and that of the financial
audit of Year I CF Grant, as well as new disbursement procedures to reimburse government payments.
83.
The MC is responsible for (i) ensuring the coordination of the activities of the Project; (ii)
preparing and organizing the overall recruitment process for CPTs; (iii) managing the recruitment and
deployment of contracted teachers, especially verifying teacher presence in schools; (iv) monitoring the
quality of the teaching; and (v) keeping records and reporting to the development partners on all aspects
of the Program. In addition, the MC reports to the development partners on all aspects of the contract
teacher program. The development partners also participate in the MC's working sessions.
4. Financial management and Audits
84.
The 2008 Technical Audit was carried out in 2008 on a representative sample of PCTs hired in
2007 and 2008. The results of this audit highlighted several weaknesses in the recruitment process as well
as in the recording of transactions. The audit also noted significant improvements between the two
recruitment phases. A second technical and procedural audit is under implementation and the results will
be published by September 2010.The main results of the 2008 audit are summarized below:

The selection criteria of teachers were observed overall, even though the audit found a number of
anomalies in 2007. This number decreased significantly in 2008.

The audit showed a significant gap between the number of teachers recruited and that registered in
2007. This gap was reduced in 2008.
24

The number of teachers registered but not paid was low (40 out of 13,000 in 2007 and 60 out of
5500 in 2008). A delay at the contract signature explained this anomaly in most cases, and at the
time of the pilot audit, MINEDUB was working to reduce this delay.

The audit also showed that in 2007, 3.6% of the total CPT were registered twice. This percentage
fell to 0.04% in 2008. Half of these teachers were also paid twice, while the situation of the other
teachers could not be asserted. At the time of the audit, no robust system was in place to track the
"Bons de Caisse" leading to such uncertainty regarding the occurrence of double payment.
85.
In response to the issues identified in the auditor reports of Year I CF Grant, PASE will provide a
technical financial management support to the Permanent Secretariat. The FM Unit of PASE, headed by
a qualified Financial Manager and supported by an accountant, will collect the documents supporting
monthly salary payroll, record the transactions under the existing computerized accounting system and
prepare the financial reports. PASE’s Internal Auditor will review and clear the requests for
reimbursement before submission to IDA. His role will consist mainly in double-checking supporting
documents submitted by MC to claim the reimbursement of monthly CPT teacher salaries. The effective
reconciliation mechanism between SIGIPES and ANTILOPE will also help secure the registration and
payment processes.
5. Budgeting
86.
The project budget is included in the government approved budget with appropriate tags for
spending selected in the project supported by external funding. The budget is prepared and managed
under the responsibility of the MINEDUB. The annual work program - comprising the recruitment and
deployment plan of contract teachers and budget - is agreed, recorded and monitored through the
Government budget and executed according to financial procedures and systems. Adequate budget
control and control of commitments are carried out by the “Contrôle financier” of the Ministry of Finance
in accordance with the internal controls applicable to payroll in Cameroon through computerized
information and management financial systems – SIGIPES and ANTILOPE - and other relevant
operational and PFM controls and oversights.
6. Accounting policies and procedures
87.
Although the project envisions an approach which departs from the one used for the Year I CF
Grant, the fiduciary arrangements are aligned with the Government’s mechanisms and procedures already
in place for contracting teachers program. The MC is supported by a computerized tool, SIGIPES
(Système Informatique de Gestion Intégrée des Personnels de l’Etat et de la Solde), that interfaces with
the financial software ANTILOPE (Application nationale des traitements informatiques et logistiques des
personnels de l’Etat) - the computerized system of management of State personnel’s salaries and
pensions-for the payment phase of Government treasury system. However, given that the audit reports of
Year I CF Grant revealed shortcomings in bookkeeping and reporting, the PASE FM Unit will maintain
separate project accounting following its current policies based on OHADA standards, which are
acceptable to the Bank. The existing PASE’s computerized accounting system will be expanded to record
the transactions of this project and generate accurate financial reports in time.
7. Internal control and auditing:
88.
Internal controls already in place include the whole systems of control, financial or otherwise,
established by the Permanent Secretariat consistent with CPT payroll management in order to (a) carry
out the project activities in an orderly and efficient manner, (b) ensure adherence to policies and
25
procedures and (c) safeguard the funds of the project and ensure as far as possible the completeness and
accuracy of the financial and other records. An operations manual documenting the internal controls was
developed and used to implement the Year I Grant with a specific focus on the following: (i) segregation
of duties, (ii) authorization and approval, (iii) clear channels of command, (iv) arithmetic and accounting
accuracy, (v) integrity and performance of staff at all levels, and (vi) supervision involving donors. Under
the leadership of the MC, the government is satisfactorily implementing the key recommendations of the
2008 Technical Audit including the effectiveness of the reconciliation of data between SIGIPES and
ANTILOPE. The Operations Manual (OM) was also updated in March 2010 taking into account the audit
recommendations of Year I of the CF Grant.
8. Financial Reporting:
89.
On behalf of MC, PASE FM Unit will record and report on the project transactions, e.g CPT
salary payrolls claimed for reimbursement and will then submit Interim Financial Reports (IFRs) to the
World Bank not later than 45 days after the end of each calendar quarter. At a minimum, the financial
reports must include the following tables with appropriate comments; (i) Sources and Uses of Funds; and
(ii) Uses of Funds by Project Activity. The format of the IFR used for PASE will apply to this project as
agreed upon during negotiation.
90.
At the end of project implementation, PASE will prepare on behalf of MC the Project’s Financial
Statements (PFS) comprising: (i) a statement of sources and uses of funds; (ii) Uses of Funds by Project
Activity; (iii) accounting policies and procedures; and (iv) explanatory notes. These PFS will be subject to
external audits as described below.
9. External audit:
Within 2 months after effectiveness, PASE will amend the contract of its current external auditors to audit
the CPT as follow:
(i)
Specific Audit: upon the disbursement of the first and second installments, the auditors will
audit the teachers’ salaries claimed by the government to certify their eligibility before the
balance – if any – be released by IDA. The expected due date of this Specific Audit report is
March 15, 2011;
(ii)
Project financial statement audit: within 6 months after the closing date, the auditors will
audit the Project Financial Statements covering the project’s lifetime. The expected due date
is June 30, 2012.
These audits will be carried out in accordance with the International Standards on Auditing (ISA) and
based on TORs acceptable to IDA. The ToRs of the audits have been agreed upon with the government
during negotiations. The above audit reports including a management letter will be submitted to IDA as
specified above.
Disbursement Arrangements and Flow of Funds
10. Flow of funds:
91.
The overall project funding will consist of $24.8 million. The project proceeds will be used
exclusively to reimburse the payment of CPT teachers’ salaries claimed by the MC under the program.
An account will be designated at the BEAC by the government into which the reimbursement will be
26
wired. Detailed arrangements, including procedures regarding all financial transactions, are documented
in the financial procedures of the Operations Manual.
92.
Disbursement Methods: The Disbursement Guidelines of May 2006 avail up to four
disbursement methods (reimbursement, advance, direct payment and special commitment). For this
operation, the reimbursement method will be used since the grant will reimburse the government for its
contribution to the program. The reimbursement method is being used to partially mitigate the risk of
diversion of funds associated with financing contract teachers’ salaries paid using government systems.
Before submitting applications for withdrawal grant proceeds to IDA, the internal auditor will review and
clear the supporting documents provided by MC to claim the reimbursement of monthly CPT teachers’
salaries. Upon effectiveness, the government will submit a first installment request, together with the
supporting documentation, for the amount approved for retroactive financing representing not more than
20 percent of the grant. A second installment representing not more than 40 percent will be submitted to
IDA with agreed supporting documentation (see below). The third and last disbursement will be
conditioned to the Specific Audit aimed at confirming the eligibility of the teachers’ salaries paid under
the first and second installments. The following is the tentative disbursement schedule:
-
Installment 1: US$ 4,960,000 upon effectiveness
-
Installment 2: US$ 9,920,000 October 2010
-
Installment 3: US$9,920,000 January/February 2011
Category
(1) Services under Part 1(a)
of the Project
(2) Services under Part 1
(b)of the Project
TOTAL AMOUNT
Amount of the Grant
Allocated (expressed in
USD)
$14,880,000
Percentage of Expenditures to be
Financed
(inclusive of Taxes)
100%
$9,920,000
100%
24,800,000
93.
Counterpart funding: similarly to Year I CF Grant, GoC is committed to support the education
sector by contributing its own resources. Under this project, GoC pays the monthly salaries to contract
teachers before seeking with IDA the reimbursement of catalytic fund contributions for a fraction of the
overall CPT cost.
94.
Retroactive Financing: The grant will be disbursed on a retroactive financing basis up to the
allowed limit of 20 percent of the grant (US$4.96 million equivalent) for contract teachers’ salaries paid
by the government during calendar year 2009/2010 and before the grant agreement date but on or before
January 1, 2010.
95.
Types of Supporting Documentation: the Bank requires copies of the original documents
evidencing monthly payments of teachers’ salaries to be provided by the Technical Secretariat
(“Records”) or summary reports of such payments (“Summary Reports”). Disbursements will be
supported by customized Statements of Expenditures (SOE) summarizing eligible teachers’ salaries paid
during a stated period. The SOE will be certified by MC and cleared by the internal auditor. In all cases,
the Permanent Secretariat will be responsible for ensuring that the original documents evidencing the
eligible teachers’ salaries are available for accounting, audit or inspection.
27
96.
Financial covenants: financial covenants are the standard ones as described in the legal
documents and are comprised of maintaining project accounts in accordance with sound accounting
practices, audit requirements and records well kept and secured.
97.
Fraud and corruption: Though the risk of fraud and corruption within the country is high in
general, it is considered Moderate for the project’s activities in light of the results of the 2008 Technical
Audit and that of the Financial Audit of Year 1 CF Grant as there was no proved evidence of ghost
teachers in the CPT listing of personnel cleared by MC. The stringent procedures for the recruitment and
monitoring of the contract teachers program are strong deterrents against the risk of fraud and corruption.
Besides, the lessons learnt from the implementation of Yr.1 CF Grant are factored in the proposed built-in
fiduciary arrangements. In particular, under MC’s leadership, the government has satisfactorily
implemented the key recommendations of the 2008 Technical Audit and that of the Financial Audit of
Year 1 CF Grant including a reconciliation system between SIGIPES and ANTILOPE. The 2010
Technical Audit will be used by the external auditors to certify the eligibility of teachers’ salaries for
which reimbursement is claimed by the MC. In addition, the reimbursement method and auditing
arrangements will contribute to mitigate the risk of fraud and corruption.
98.
Conclusion and Supervision Plan: the project will be supervised using a risk-based approach.
Supervision will review the acceptability of FM system to ensure that the project resources are used for
the intended purposes and provide support where needed. Based on the current risk, which is moderate,
the project will be supervised once a year.
Action Plan
Actions
1. Finalize the appointment of an
accountant to ensure the
bookkeeping of CPT transactions
and expand PASE computerized
accounting system to the specifics
of the Grant;
Completed by
September 1,
2010 (Before
effectiveness)
Responsible
Permanent Secretariat/PASE
2. Amend the contract of the current
external auditors of PASE to
conduct (i) the specific audit and
(ii) the audit of the financial
statements of the CPT project.
Within 2
months after
effectiveness
Permanent Secretariat/PASE
28
Annex 7: Procurement Arrangements
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
Guidelines:
99. Procurement for this project would be carried out in accordance with the World Bank “Guidelines:
Selection and Employment of Consultants by World Bank Borrowers”, dated May 2004 and
revised in October 2006 and May 2010, and the provisions stipulated in the Grant Agreement. The
general description of various items under different expenditure category is described below. No
procurement related to works, goods and non-consulting services is foreseen under this grant. For
each contract to be financed by the grant under consultant selection methods, estimated costs, prior
review requirements, and time-frame would be agreed between the Recipient and the Bank Task
Team in the procurement plan.
Advance contracting and retroactive financing:
100. In order to accelerate program implementation, the borrower has expressed its intention to
proceed with the initial steps of procurement before signing the related Financial Agreement. The
procurement procedures, including advertising, have been done in accordance with the Bank’s
Guidelines in order for the eventual contracts to be eligible for Bank financing, and the normal
review process by the Bank will be followed in accordance with the Consultant Guidelines.
Procurement plan:
101. The Monitoring Committee has finalized the procurement plan. The team has been informed that
all the candidates have already been recruited. All the recruitments of the CPTs will be treated on
the post procurement review basis. There will be no need for the procurement plan to be updated.
Selection of consultants
102. The CPTs are recruited on an individual consultant contract basis and as such fall under the
category of the paragraph 3.21-“Service Delivery Contractors” of the Consultants Guidelines. The
teachers’ recruitment process is based on a group advert, depending on the needs. Only consultants
who meet the requirements stated in the advert will be selected. The selection procedures and
terms of employment are described extensively in the Operations Manual and are summarized
below:

Selection Procedures: The process starts by assessing the needs at the local level, based on
the existing number of teachers and enrolment. The MC then decides on the number of
positions to be open in each school, taking into account the objective of reducing the gap in
PTR across regions. Based on this, MINEDUB publishes a call for application, detailing the
modalities for applying, including the criteria used for the selection. Awareness campaigns
are carried out to ensure that the call for application reaches every region in the same way.
After all the applications are received and analyzed by MINEDUB, a ranking is performed
taking into account the criteria defined beforehand, including years of experience, and
diploma obtained. The final decision is made by matching the candidates’ choices with open
positions. The list of hired candidates is then made public by local and central entities of
MINEDUB.
29

Terms of Employment: The CPTs are hired at the first echelon, 8th category.
Technical audits and supervision missions
103. The Bank will exercise quality control. It is understood that control mechanisms, including
reporting will be done on the existence and performance of the teachers. This will be done during
supervision missions and through technical audits. The selection procedures, job description and
terms of employment will be deemed acceptable by the Bank. For the CPTs Teachers hired in
2007 and 2008, compliance to these rules has been attested by the 2008 Technical Audit. For the
CPTs Teachers hired in 2009 and 2010, compliance will be verified during supervision of the
project, based on the results of the 2010 Technical Audit as well as that of the Specific Audit.
Fraud and Corruption:
104. The MINEDUB/the Monitoring Committee, the PASE as well as CPT teachers shall observe the
highest standard of ethics during the procurement and execution of contracts financed under the
program in accordance with paragraphs paragraphs 1.22 & 1.23 of the Consultants Guidelines.
Details of the Procurement Arrangements for Consulting Services
List of main consulting assignments with selection methods and time schedule for all the project
implementation.
1
2
3
Ref
.
No.
Description of
Assignment
Estimated
Cost (US$
million
equivalent)11
1
CPT teachers
10.0
2
CPT teachers
5.0
3
CPT teachers
4.7
4
CPT teachers
5.1
4
5
6
7
Selection
Method
Review
by Bank
(Prior / Post)
Expected
Proposals
Submission
Date
Comments
Service
Delivery
Contractors
Service
Delivery
Contractors
Service
Delivery
Contractors
Service
Delivery
Contractor
Post
2007
All Recruitments already
completed
Post
2008
Recruitments already
completed
Post
2009
Recruitments already
completed
Post
2010
Recruitments already
completed
All CPT teachers’ contracts will be subject to post review by the Bank and audited through technical
audits.
11
In 2010, the EFA-FTI CF Grant will contribute to financing 25.6% of the total cost of the OC. Therefore, it is
estimated that the Grant will cover the same percentage of the salary of each cohort of CPTs. The Estimated cost of
each cohort is thus obtained by multiplying the total salary cost of that cohort by the share of the total OC cost in
2010 financed by the Grant (25.6%).
30
Annex 8: Safeguard Policy Issues
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
105.
As the project support is confined to the salary of contract teachers, the project does not trigger
any of the Bank’s safeguard policies.
31
Annex 9: Economic and Financial Analysis
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
The government adopted a PRSP in 2003 in which it undertook to accelerate economic
diversification and boost GDP growth; these objectives are however threatened by the global economic
crisis, as well as the over-reliance of the economy on oil revenues. Based on the 2005 macroeconomic
previsions, the government’s objective was to progressively increase real GDP growth to at least 7
percent per annum. This would allow an increase in real GDP per capita by approximately 3 to 4 percent,
which is deemed the minimum necessary to significantly reduce poverty and reach the MDGs. The
government expected average annual GDP growth to be above 5 percent during the period 2008-2015.
Economic growth accelerated to 4.1 percent in 2008, up from 3.4 percent in 2007 as a result of good
results in the oil sector, ongoing infrastructure work, increased energy supply and programs to boost
agriculture, livestock and fisheries. It is expected however to slow to 3.1 percent in 2009 because the
global recession pushed down prices and demand for the country’s main commodity exports (chiefly oil,
wood, cotton and rubber). The vulnerability of the economy to such exogenous shocks is exacerbated by
its dependence on oil and a major challenge facing the government in 2009 is to increase revenue from
the non-oil sector.
106.
107.
The role of human capital as a key driver of economic growth and social development is
reinforced in this economic context. With the decline in oil production, future growth depends on an
increased share of the tertiary sector in the overall economy, in particular manufacturing activities.
Education has thus a key role to play in promoting the development of these sectors, and beyond, to
accelerate economic growth and poverty reduction. The government’s PRSP, which was developed in
2003, acknowledged the importance of human capital development for poverty reduction and the various
progress reports published since. The 2009 Growth and Employment Strategy reaffirmed the role played
by the education sector in economic and social development in Cameroun.
108.
However, progress towards Education for All remains slow: low internal efficiency and inequity
is still pervasive. Gross Enrolment Ratio surpassed 100 percent in 2005, meaning that the primary
education system had the overall capacity to enroll all 6-11 year old Cameroonians. However, this hid
considerable inequity within the system. Whereas the average Gender Parity Index is high in Cameroon
(0.90), some regions were lagging behind with high proportion of girls still out-of-school. For example in
the “Extrême Nord” and “Nord” provinces, the gender parity index was below 0.70. Primary completion
rates were still very low in primary education, only reaching 64 percent. High levels of repetition
contributed to low completion, particularly for the Francophone schools. Although repetition is primarily
a policy issue in Cameroon (rates of repetition are determined by individual schools rather than clear
pedagogical benchmarks), quality is globally quite low at the primary level (CSR, 2003).12
109.
According to the GoC Education Sector Strategy the insufficient number of teachers is a key
contributing factor to the low efficiency of the sector. During the 2005-2006 school year, there were 62
students per primary school teachers. In addition, not all teachers have the same qualifications. Cameroon
had three types of teachers: civil servant teachers; contract teachers and community teachers. Only the
first two categories received training. The priority actions adopted in 2005 were to: (i) increase the
number of trained teachers, ensuring a more equitable deployment; and (ii) adopt new policies that would
« En termes de comparaisons internationales, le niveau moyen des acquisitions des élèves dans l’école primaire
camerounaise est globalement au dessus de la moyenne des pays africains. (CSR, p.116)”
12
32
reduce primary education repetition rates; and initiate the Contract Teacher Program.13 These were the
essential elements of the government’s EFA-FTI CF Grant application in 2005.
110.
Since the Year I CF Grant was awarded in 2006, progress has been made regarding the number
and deployment of teachers. As indicated in Annex 1, pupil teacher ratios decreased by 10 points between
2005/2006 and 2007/2008, reaching 52. The recruitment of an additional 13,275 contract teachers under
the Year I Grant has largely contributed to this goal. In addition, over the same period, there has been a
large drop in repetition from 28 percent to 18 percent and 17 percent to 12.2 percent in Francophone and
Anglophone regions, respectively. This has been the result of the implementation of changes in repetition
policies to have automatic promotions for “sub-cycles” (grades 1 and 2, 3 and 4, 5 and 6).
111.
In addition, the Government of Cameroon has shown strong commitment to sustaining the
progress made in the education sector and intends to gradually absorb the salary of contract teachers into
the national budget. The share of education in total public expenditure exceeded 17 percent between 2007
and 2009, although the actual spending declined to about 14 .4 percent in 2008 as a result of the
fluctuation in oil revenues. In spite of the decrease in revenues in 2009, the allocation for education in
total public spending remained high at 17.5 percent. In addition, the government has planned to increase
this share to 19.5 percent in 2011. In parallel, the share of basic education in total expenditure on
education increased dramatically, from 32.5 in 2007 to 28 percent in 2009, with a peak at 41 percent in
2008. These increases reflect the priority given to education by GoC. If the budget for education increases
to around 20 percent as suggested in the FTI indicative framework, GoC will be in a position to absorb
contract teachers cost by 2011.
Year
2007
2008
2009
2010
Education Expenditure as a percent of National Resources
Expected
17 %
17,6%
18,2%
18,8%
Actual
14,9%
14,5%
17,5%
% of Education budget allocated to Primary Education
Expected
36,8%
38,4%
40,1%
41,7%
Actual
32,5%
41,06%
38%
13
2011
19,5%
43,4%
Since increasing the number of primary school teachers would not be financially sustainable if they were hired as
civil servants at existing pay levels, all new teachers were hired under contract.
33
Annex 10: Project Preparation and Supervision
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
Planned
Actual
PCN Review (virtual):
April 13, 2009
April 13, 2009
Initial PID to Infoshop:
October 2, 2009
September 28, 2009
Initial ISDS to Infoshop:
October 2, 2009
October 1, 2009
Appraisal:
June 15, 2010
June 16, 2010
Negotiations:
June 16, 2010
June 16, 2010
Board/RVP Approval:
August 17, 2010
Planned Date of Effectiveness:
September 1, 2010
Planned Date of Mid-Term Review:
n.a.
Planned Closing Date:
December 31, 2011
Key institutions responsible for preparation of the project: MINEDUB, Finances
Bank staff and consultants who worked on the project include:
Name
Title
Unit
Michel Welmond
Lead Education Specialist, Task Team Leader
AFTED
Nathalie S Munzberg
Senior Counsel
LEGAF
Aissatou Diallo
Finance Officer
CTRFC
Dung-Kim Pham
Operations Officer
AFTED
Emeran Serge M. Menang Evouna
Forestry Specialist
AFTEN
Lucienne M. M’Baipor
Social Development Specialist
Kouami Hounsinou Messan
Procurement Specialist
AFTPC
Nestor Coffi
Senior Financial Management Specialist
AFTFM
Fadila Caillaud
Education Specialist
AFTED
Prema Clarke
Consultant
AFTED
Lisa Overbey
Consultant
AFTED
Natalie Tchoumba Bitnga
Team Assistant
AFC12
Josiane Luchmun
Program Assistant
AFTSP
Norosoa Andrianaivo
Program Assistant
AFTED
Bank funds expended to date on project preparation:
1.Bank resources:
US$25,000
2.Trust funds:
US$38,000
3.Total:
US$ 63,000
Estimated Approval and Supervision costs:
Remaining costs to approval:
US$12,000
Estimated annual supervision cost:
US$ 115,000
34
Annex 11: Major Related Projects Financed by the Bank and/or Other Agencies
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
World Bank:
Education Development Capacity Building Project: The Project was restructured in April 2010 to restate
its objective and revise the indicators to be coherent with the stated objective. The restructured Project is
designed to build capacity that will support the development and implementation of Cameroon’s
Education Sector Strategy. In that context, the higher level objective is to establish a culture of strategic
management and planning within the education sector to identify needed reforms and ensure their
effective implementation. To contribute to this higher level objective, the Project development objective
is to develop and apply management and learning tools for use by government and communities to
improve efficiency and accountability within the Cameroon education sector.
French Development Agency: Program C2D « Contrats de Désendettement et de Développement».
Under the C2D Cameroon continues to service the remaining debt, but France refinances the same
amount through grants. The resources thereby released are allocated to jointly-identified priorities in the
country’s poverty reduction strategy. The first global C2D contract between France and Cameroon was
signed in June 2006. It covers an amount of Euro 537 million over a five year period (2007 to 2011) and
will be distributed to five main areas: infrastructure (roads and urban development), rural development
(agriculture, food security), environment and biodiversity, primary education, and health including
HIV/AIDS.
The Education component of the C2D provides 40 million Euros for the implementation of the Sector
Strategy: 37.5 million Euros to be disbursed over 5 years as budget support targeted to the cost of contract
teachers (through its Contrat de Désendettement et de développement, C2D); and 2.5 million Euros for
institutional strengthening. Support to the teachers’ recruitment program is done in collaboration with the
international EFA-FTI CF. Budget support totaling FCFA 24.6 billion combined with EFA and national
resource funding have allowed the Ministry of Basic Education to start recruiting 13,300 new contract
teachers since January 2007. The Ministry plans to recruit more than 25,000 new teachers over the next
five years, in order to increase primary school enrollment while improving the quality of education, and
ultimately achieve universal primary education in Cameroon. Resources from C2D also contribute to
strengthening the management and the reform steering capacities of the Ministry of Basic Education, as
well as developing a partnership between the Government and private schools. They will also contribute
to upgrading education services in several key geographical areas.
35
Annex 12: Documents in the Project File
Republic of Cameroon: Education for All – Fast Track Initiative Support to the Education Sector
1. Document de Stratégie Sectorielle de l’Éducation, République du Cameroun, 2006
2. Rapport d’évaluation technique du Document de Stratégie Sectorielle de l’Éducation au Cameroun,
en vue de son endossement par les partenaires techniques et financiers à l’Initiative Fast-Track, Yaoundé
9 juin 2006
3. Manuel des procédures de mise en œuvre du programme de contractualisation des instituteurs de
l’enseignement général (2007-2011), MINEDUC, updated in March 2010
4. Audit report of Yr. 1 Catalytic Grant, 2009
36
Annex 13 : Country at a Glance
Cameroon at a glance
Cameroon
SubSaharan
Africa
Lowermiddleincome
18.5
..
..
800
952
762
3,437
1,887
6,485
2.2
2.2
2.5
2.6
1.1
1.5
40
56
50
87
15
70
68
107
117
98
..
36
51
94
27
58
59
94
99
88
..
42
69
41
25
88
89
111
112
109
POVERTY and SOCIAL
2007
Population, mid-year (millions)
GNI per capita (Atlas method, US$)
GNI (Atlas method, US$ billions)
9/24/08
Development diamond*
Life expectancy
Average annual growth, 2001-07
Population (%)
Labor force (%)
Most recent estimate (latest year available, 2001-07)
Poverty (% of population below national poverty line)
Urban population (% of total population)
Life expectancy at birth (years)
Infant mortality (per 1,000 live births)
Child malnutrition (% of children under 5)
Access to an improved water source (% of population)
Literacy (% of population age 15+)
Gross primary enrollment (% of school-age population)
Male
Female
GNI
per
capita
Gross
primary
enrollment
Access to improved water source
Cameroon
Lower-middle-income group
KEY ECONOMIC RATIOS and LONG-TERM TRENDS
1987
1997
2006
2007
GDP (US$ billions)
Gross capital formation/GDP
Exports of goods and services/GDP
Gross domestic savings/GDP
Gross national savings/GDP
12.3
24.7
16.7
20.8
..
9.8
15.1
21.4
18.2
13.0
18.0
16.8
23.0
18.9
..
20.6
17.3
22.1
18.2
..
Current account balance/GDP
Interest payments/GDP
Total debt/GDP
Total debt service/exports
Present value of debt/GDP
Present value of debt/exports
-5.0
1.5
37.1
30.2
..
..
-2.6
1.9
105.7
21.8
..
..
0.7
0.8
17.7
10.1
3.6
12.5
0.4
..
..
..
..
..
1987-97
1997-07
2006
2007
2007-11
-1.9
-4.6
-0.3
3.9
1.5
1.4
3.2
1.1
1.3
3.3
1.3
-12.1
4.6
3.6
10.7
Economic ratios*
Trade
Domestic
savings
Capital
formation
Indebtedness
(average annual growth)
GDP
GDP per capita
Exports of goods and services
Cameroon
Lower-middle-income group
STRUCTURE of the ECONOMY
1987
1997
2006
2007
(% of GDP)
Agriculture
Industry
Manufacturing
Services
24.8
30.1
13.2
45.1
24.7
30.6
19.5
44.7
19.9
31.4
..
48.7
19.5
30.7
..
49.8
Household final consumption expenditure
General gov't final consumption expenditure
Imports of goods and services
67.1
12.2
20.6
72.7
9.1
18.4
71.5
9.6
21.0
72.6
9.2
21.3
1987-97
1997-07
2006
2007
2.5
-5.6
-2.0
-2.7
4.1
2.0
8.3
5.1
3.0
1.8
..
3.5
3.9
0.1
..
5.0
(average annual growth)
Agriculture
Industry
Manufacturing
Services
Household final consumption expenditure
General gov't final consumption expenditure
Gross capital formation
Imports of goods and services
-1.2
-1.9
-6.7
-1.6
4.9
4.8
5.3
5.8
3.7
3.0
2.5
2.3
9.8
-0.8
0.4
6.2
Growth of capital and GDP (%)
30
20
10
0
-10
02
03
04
05
GCF
06
GDP
Growth of exports and imports (%)
20
10
0
02
03
04
05
06
-10
-20
Exports
Imports
Note: 2007 data are preliminary estimates.
This table was produced from the Development Economics LDB database.
* The diamonds show four key indicators in the country (in bold) compared with its income-group average. If data are missing, the diamond will
be incomplete.
37
07
07
Cameroon
PRICES and GOVERNMENT FINANCE
1987
Domestic prices
(% change)
Consumer prices
Implicit GDP deflator
Government finance
(% of GDP, includes current grants)
Current revenue
Current budget balance
Overall surplus/deficit
1997
2006
2007
Inflation (%)
6
13.2
-2.4
4.1
3.7
5.1
3.9
0.9
2.0
4
2
0
18.4
4.7
-13.0
11.3
1.5
-3.9
47.6
40.4
37.5
20.0
12.8
8.8
1987
1997
2006
2007
1,729
843
291
230
1,853
133
16
580
1,816
743
245
291
1,347
155
136
399
3,696
1,880
259
424
2,910
320
46
440
4,049
2,053
249
560
3,012
358
44
445
59
45
132
104
96
109
114
111
103
115
112
103
1987
1997
2006
2007
2,054
2,538
-484
2,306
2,041
265
5,053
4,935
118
5,524
5,752
-228
-159
31
-609
86
-251
252
-78
389
Current account balance
-611
-258
119
83
Financing items (net)
Changes in net reserves
1,137
-525
400
-142
528
-646
845
-928
Memo:
Reserves including gold (US$ millions)
Conversion rate (DEC, local/US$)
..
318.8
10
541.1
1,653
522.8
2,726
479.2
1987
1997
2006
2007
4,564
528
239
10,402
402
609
3,171
46
170
..
40
198
Total debt service
IBRD
IDA
649
68
3
506
110
10
519
43
13
..
7
2
Composition of net resource flows
Official grants
Official creditors
Private creditors
Foreign direct investment (net inflows)
Portfolio equity (net inflows)
50
131
-17
116
0
139
22
-25
78
0
2,751
-88
-122
309
0
..
..
..
..
..
20
80
30
50
42
8
25
126
79
47
40
7
0
29
47
-18
9
-27
227
20
5
14
4
11
02
03
04
05
06
GDP deflator
07
CPI
TRADE
(US$ millions)
Total exports (fob)
Oil and refined oil
Cocoa beans, butter, cake
Manufactures
Total imports (cif)
Food
Fuel and energy
Capital goods
Export price index (2000=100)
Import price index (2000=100)
Terms of trade (2000=100)
Export and import levels (US$ mill.)
5,000
4,000
3,000
2,000
1,000
0
01
02
03
04
05
Exports
06
07
Imports
BALANCE of PAYMENTS
(US$ millions)
Exports of goods and services
Imports of goods and services
Resource balance
Net income
Net current transfers
Current account balance to GDP (%)
2
0
01
02
03
04
05
06
07
-2
-4
-6
EXTERNAL DEBT and RESOURCE FLOWS
(US$ millions)
Total debt outstanding and disbursed
IBRD
IDA
World Bank program
Commitments
Disbursements
Principal repayments
Net flows
Interest payments
Net transfers
Note: This table was produced from the Development Economics LDB database.
38
Composition of 2006 debt (US$ mill.)
A: 46
G: 596
B: 170
C: 8
D: 281
F: 579
E: 1,491
A - IBRD
B - IDA
C - IMF
D - Other multilateral
E - Bilateral
F - Private
G - Short-term
9/24/08
39