Common use of Actions Taken Under the Program Clause in Contracts

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: (A) The Recipient’s commitment plans (programmes d’emplois) for the year 2010 in respect of each Priority Sector Ministry have been approved, in each case, by (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry); (ii) the Recipient’s credit administrator (administrateur de crédit) within the Recipient’s Ministry of Plan, Economy and International Cooperation; and (iii) the Recipient’s Director of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEA.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following:: The Recipient has: adopted an acceptable plan that minimizes adverse fiscal and monetary consequences for converting non-interest bearing securities held by the Bank of Sierra Leone to interest bearing assets, in accordance with the provisions of paragraph 8 of the Letter of Development Policy; (Aa) The Recipient’s commitment plans (programmes d’emplois) for ensured that the year 2010 in respect ratio of each Priority Sector Ministry have been approved, in each case, by (i) actual to budgeted spending on priorities related to the “ordonnateur” (i.e., the relevant Priority Sector Ministry); (ii) Heavily Indebted Poor Country Initiative and the Recipient’s credit administrator (administrateur de crédit) within Poverty Reduction Strategy in the Recipient’s Ministry second half of Plan2007 is not smaller than the ratio of actual to budgeted expenditures for all other discretionary primary expenditures, Economy and International Cooperationin accordance with the provisions of paragraph 32 of the Letter of Development Policy; and (iiib) ensured that any spending from miscellaneous budget head 501, or any other budget head for unallocated expenditures, will be made in full conformity with sections 25(4) and 25(5) of the Recipient’s Director Government Budgeting and Accountability Act (2005) starting from January 2008 and verified on a quarterly basis, in accordance with the provisions of Financial Control paragraph 30 of the Letter of Development Policy; adopted and made satisfactory progress in enforcing new regulations for the implementation of the Government Budgeting and Accountability Act (Directeur du Contrôle Financier2005), in accordance with the provisions of paragraph 30 of the Letter of Development Policy; met the following benchmarks: (a) within at least 23 ministries, departments, or agencies have produced procurement plans for 2008 for approval by the Recipient’s Ministry of Finance and Budget, Economic Development or other appropriate statutory bodies; and (Bb) for at least 12 entities with approved procurement plans (plans prévisionnelles de passation de marchés)for 2007, consistent the share of total procurement that was conducted through open competition is at least 25 percent of the total of procurements above the national small purchase threshold, whether the share is defined in terms of number of procurements or value of procurements, all in accordance with the associated commitment plans, have been adopted, in each case, by: (i) provisions of paragraph 38 of the relevant Priority Sector MinistryLetter of Development Policy; (ii) replaced the Recipient’s General Director Establishment Secretary’s Office with a human resource management office, in accordance with the provisions of Public Procurement (Directeur Général des Marchés Publics)paragraph 26 of the Letter of Development Policy; ensured that the budgetary funds actually transferred to local councils in the first three quarters of 2007, expressed as a share of total discretionary non-salary, non-interest recurrent spending, is within 4 percentage points of the budgeted share for the first three quarters of 2007, in accordance with the provisions of paragraph 25 of the Letter of Development Policy; approved at Cabinet level a satisfactory package of financial sector legislation including the Companies Act and the Payment Systems Act, in accordance with the provisions of paragraph 43 of the Letter of Development Policy. continued to advance the planned expansion of the cadastral system for the administration of mineral licensing by setting up new offices for installation of the cadastral system in the remaining key mining areas centered around the towns of Kenema and Bo, in accordance with the provisions of paragraph 48 of the Letter of Development Policy; and submitted to Parliament the General Law (iiiBusiness Start-up) (Amendment) Act, 2007 and the Recipient’s Ministry Registration of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g.Business Act, 2007, in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized accordance with the accounting nomenclature under provisions of paragraph 42 of the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister Letter of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEADevelopment Policy.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: 1. The Recipient has: (Aa) The Recipient’s commitment plans prepared and published a five-year Public Sector Investment Program (programmes d’emploisPSIP) for the year 2010 in respect of each Priority Sector Ministry have been approvedconsistent with PRSP objectives and debt sustainability, in each case, by including: (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry)a methodology for selecting and ranking future projects; and (ii) the Recipient’s credit administrator commitment to subject all public investment projects, estimated to each cost above ten million Dollars (administrateur de créditnet of grants) within and appraised after June 1, 2005, excluding those financed by multilateral financial institutions, to a detailed feasibility study reviewed by the Association or the Inter-American Development Bank for economic, environmental and financial viability; and (b) integrated the PSIP into the Recipient’s Ministry budget for 2006. 2. The Recipient has made progress in the improvement of Plan, Economy and International Cooperation; and public financial management by: (iiia) the enactment of the Audit Act; (b) the adoption of the audit regulations under the Audit Act in the Recipient’s Director Official Gazette dated July 23, 2005; (c) implementation of Financial Control the Auditor General’s key recommendations contained in the Auditor General’s report dated September, 2004 for fiscal year ending December 31, 2003; and (Directeur du Contrôle Financierd) within the Recipient’s Ministry launching of Finance and Budgetthe first phase of the fiduciary oversight strengthening program contained in the Fiduciary Oversight Implementation Action Plan, and (B) procurement plans (plans prévisionnelles de passation de marchés)through, consistent with the associated commitment plans, have been adopted, in each case, byinter alia: (i) the relevant Priority Sector Ministrystakeholder consultations which agreed on and endorsed thirty recommendations related to strengthening fiduciary oversight, limiting use of discretionary powers and disclosure of public officials’ assets and implementation process; (ii) the Recipient’s General Director issuance of Public Procurement (Directeur Général des Marchés Publics)a press release specifying reforms agreed to with stakeholders during the consultations process; and (iii) publication of the Fiduciary Oversight Implementation Action Plan agreed with the Association, including a timeline, technical assistance requirements and funding sources for the implementation of the agreed recommendations; (iv) endorsement through policy statements by the Recipient’s Ministry of Finance and Budget. The Prime Minister, the Recipient's ’s Minister of Finance and Budget Recipient’s Minister of Parliamentary Affairs, in the Recipient’s Parliament specifying reforms agreed to with stakeholders; and (v) submission to Parliament of the revised standing orders. 3. The Recipient has continued the satisfactory reform of its regulatory and institutional public procurement framework consistent with established international standards, through: (a) the adoption of the amended National Procurement Act and its regulations, and their dissemination; (b) the appointment of staff for the Recipient’s National and Regional Tender Boards and Secretariat; (c) the adoption of standard bidding documents and evaluation criteria; and (d) the completion of the first annual audit of procurement operations. 4. The Recipient has: (a) issued the first semi-annual publication of executed current and capital public expenditures by sector and priority poverty related programs; (b) published a summary of its 2002 census; (c) launched a household income and expenditure survey; and (d) completed the mapping of access to basic services. 5. The Recipient has adopted and publicly disclosed made satisfactory progress in the implementation of an Environmental Management Plan (e.g., in newspapersEMP) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance PlanXxxxxxx sugar factory and associated cane field expansion. 6. The budget nomenclature under Recipient has submitted to its Parliament a revised xxxx for improving the legal basis for sustainable and environmentally sound management of the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAforests.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: (Ai) The Recipient’s commitment plans Recipient has prepared an overview on the execution of the 2005 cash management plan (programmes d’emploisquarterly allocation and execution), satisfactory to the Association, and a cash management plan for 2006 satisfactory to the Association. (ii) The Recipient has taken into account in the quarterly budget regulation the priority expenditures to be secured for the year 2010 education, health and rural sectors (including their seasonality). (iii) The Recipient has released to the food crisis unit (Cellule xx xxxxx alimentaire) all the funds programmed in respect the 2006 budget (amounting to five billions CFA Francs) to meet the urgent needs to purchase food for distribution during the upcoming pre-harvest period. (iv) The Recipient has adopted by arrêté from its Minister of each Priority Sector Ministry have been approved, Agricultural Development (published in each case, by the Official Gazette) the gradual installation of Regional Land Administration Offices (Secrétariats Permanents Régionaux du Code Rural) whose mandate includes the elaboration of regional land management schemes. (v) The Recipient has taken measures satisfactory to the Association to ensure regular payment of contractual teachers’ salaries through the following actions: (i) applying norms on steps and timeframes in processing the “ordonnateur” (i.e., payment of the relevant Priority Sector Ministry)contractual teachers’ salaries; (ii) sending an appropriate circular letter (lettre circulaire) to the Recipient’s credit administrator regional treasuries. (administrateur de créditvi) within The Recipient has adopted by decree and arrêté (published in the Recipient’s Ministry Official Gazette) the full subsidization of Planthe following products and services: contraceptives, pre-natal consultation, caesarians, and health care for children under five. (vii) The Recipient has established by arrêté from its Minister of Economy and International Cooperation; and (iii) Finance a Steering Committee for monitoring the Recipient’s Director implementation of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions reforms included in the Recipient's territory as well as the requirement for the Recipient's Director Program, with composition and terms of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide reference satisfactory to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAAssociation.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: : The Recipient has: ensured that the recommendations for reducing post-harvest losses (Amade in the post harvest loss study, dated April 2008, undertaken by the University of Ghana), have been incorporated into MOFA’s sector plan for FY 2010-2015, in form and substance satisfactory to the Association, thereby ensuring that these actions will be funded; taken actions to implement its irrigation policy including: (a) The Recipient’s the conduct of a survey of irrigation facilities to establish a baseline directory of existing irrigation schemes; and (b) the adoption by MOFA of an action plan for increasing the management of irrigation facilities by water user associations, all in form and substance satisfactory to the Association; adopted an action plan for improving access to agricultural credit, in form and substance satisfactory to the Association; prepared, in form and substance satisfactory to the Association, a fisheries and aquaculture policy, following consultations with stakeholders; demonstrated a continued commitment plans to increasing private sector participation in agriculture through: (programmes d’emploisa) competitive recruitment of the management of “Shed 9 Multipurpose Fruit Terminal” at Tema, with the facility being utilized on a commercial basis; and (b) facilitation of contractual arrangements between small holders and the private sector by maintaining and using a web-based database on out-growers, all in form and substance satisfactory to the Association; ensured that MOFA has adopted a sustainable agricultural land management strategy, in form and substance satisfactory to the Association; prepared a strategic environmental assessment, in form and substance satisfactory to the Association, to identify actions needed for the year 2010 in respect implementation of each Priority Sector Ministry have been approved, in each case, by (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry); (ii) the Recipient’s credit administrator revised food and agriculture sector development policy; ensured that MOFA has completed a public expenditure and institutional review to inform its institutional performance and reforms, including the identification of areas for improvements in the short and medium term, in form and substance satisfactory to the Association; and released at least 80 percent of the committed national budget for FY 2008 to Items 3 and 4 (administrateur de crédit) within respectively, Services and Investment, in accordance with the Recipient’s Ministry expenditure classification systems) and released at least 60 percent of Plan, Economy and International Cooperation; and (iii) the Recipient’s Director of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria FY 2009 allocation for the settlement said items 3 and 4 by the third quarter of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAFY 2009.

Actions Taken Under the Program. The actions taken by the Recipient Borrower under the Program include the following: (A) The Recipient: the inter-ministerial committee, chaired by the Prime Minister and responsible for overseeing the reform of the Borrower’s commitment plans (programmes d’emplois) for power sector has been established by a decision of the year 2010 in respect of Borrower’s Prime Minister dated May 21, 2007; each Priority Sector Ministry have been approvedcontract for, in each caserespectively, by (i) enhancing the “ordonnateur” (i.e., capacity of the relevant Priority Sector Ministry); (ii) the Recipient’s credit administrator (administrateur de crédit) within the RecipientBorrower’s Ministry of Plan, Economy Energy and International Cooperation; and (iii) Water to manage the Recipient’s Director reform of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx)power sector, (ii) identify preparing the relevant laws transformation of the legal status and regulations relating to these coststhe restructuring of EdL, and (iii) propose measures advising EdL on actions to be taken in order to reduce these costs improve its technical and financial performance, has been awarded; the 2001 audit of EdL accounts has been completed, and auditors to conduct audits of EdL accounts for the years 2002 to 2006 have been appointed; consultants have been employed to advise on installation of meters and awarding of distribution service contracts to the private sector; consultants have been employed to prepare a master plan for the Borrower’s electricity sector; the memorandum of understanding between the Borrower and a gas supplier to trigger the process of importing natural gas into the Borrower’s territory has been signed; an advisor to launch the implementation of a modern internal audit function within the Borrower’s Ministry of Finance has been appointed; the action plan aiming at strengthening the Borrower’s public finance management system and monitoring capacity has been made available to the public by amendment or repeal the Borrower’s Ministry of these laws Finance; the telecommunication regulatory authority has been established and regulationsthe members of its board have been appointed; the inter-ministerial committee for social policy, has been established by a decision of the Borrower’s Prime Minister dated January 22, 2007; and (2) submitted such reports to CEMAEAtechnical discussions on the draft law reforming the end-of-service indemnity and introducing the new fully-funded defined-contributions pension system have been completed by a specialized parliamentary committee.

Actions Taken Under the Program. The actions taken by the Recipient Orissa under the Program referred to in the Preamble to the Financing Agreement and the Loan Agreement include the following: 1. Orissa has amended the Orissa Agricultural Produce Markets Act, 1956 to lift state monopoly and enable private investment in marketing yards and storage facilities for agricultural products, and to regulate the sale of agricultural produce through contract farming outside of market yards. 2. Orissa has, continued with the implementation of its industrial policy (AIPR 2001) The Recipient’s commitment plans and has enacted the Orissa Industries Facilitation Act, 2004 and the Orissa Industries Facilitation Rules, 2005, providing, inter alia, for streamlining the approval and operation of projects by private sector enterprises through the introduction of a single combined application form, formulation of self certification procedures and rationalization of inspections under applicable laws and regulations. 3. Orissa has, consistent with its Public Enterprise Reform and Privatization Policy, taken further measures to reform the public enterprises, including: (programmes d’emploisa) for selling the year 2010 in respect assets of each Priority Sector Ministry have been approvedtwo closed enterprises; (b) initiating the environment audit of twenty enterprises; and (c) privatizing two enterprises. 4. Orissa has continued progress on power sector reforms including initiating implementation of the order dated February 28, in each case2005 passed by the Orissa Electricity Regulatory Commission, by relating to the business plan of the Distribution Companies, to improve financial viability of the sector including: (i) the “ordonnateur” (i.e.payment by one government department of accumulated electricity dues to CESCO that have been reconciled as of March 31, the relevant Priority Sector Ministry); 2006; (ii) payment of electricity bills by state government departments to the Recipient’s credit administrator (administrateur de crédit) within the Recipient’s Ministry Distribution Companies on an average of Plan, Economy and International Cooperation; and at least 90% of billing in Fiscal Year 2005-2006; (iii) execution of agreements between CESCO and two municipal authorities for the Recipient’s Director supply of Financial Control electricity; and (Directeur du Contrôle Financieriv) within initiated steps to designate special courts to try electricity theft cases. 5. Orissa has enacted Fiscal Responsibility and Budget Management Act, 2005 providing for, inter alia, responsibility of the Recipient’s Ministry of Finance state government to ensure prudence in fiscal management and Budgetfiscal stability, and (B) procurement plans (plans prévisionnelles de passation de marchés)greater transparency in fiscal operations, and has, consistent with the associated commitment plans, have been adopted, in each case, by: said Act: (i) achieved the relevant Priority Sector Ministryprojections made under the budget for fiscal year 2005-06; and (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); made fiscal projections and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions financial information in the Recipient's territory as well as the requirement budget for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et nonfiscal year 2006-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEA07.

Actions Taken Under the Program. The actions taken by 1. In order to promote efficiency, transparency and accountability in public resource use through public financial management and procurement reforms, the Recipient Recipient, in compliance with each and every required procedural step under the Program include the followingits legal and constitutional framework, has: (Aa) The Submitted to its legislative branch, through MEF, and prior to the beginning of the fiscal year, the draft budget law for its fiscal year 2007, reflecting therein adequate financing to support the key priorities set forth in the I-PRSP. (i) Carried out, through CSCCA, the audit of the Recipient’s commitment plans treasury accounts for its fiscal year 2003; and (programmes d’emploisii) submitted the ensuing audit report dated December 2006, for consideration by its legislative branch, and published it. (c) Issued, through its Prime Minister’s office, circular No. PM/JEA/AA- bdj/0119 dated June 29, 2006, to all government ministries, local governments, public administration and offices, government agencies and public entities, mandating therein compliance with the year 2010 Procurement Decree, including, in and for each concerned ministry, through the establishment of a procurement commission. 2. In order to improve efficiency and transparency in public infrastructure management, the Recipient has: (a) Caused to be completed by firms of international repute, competitively selected therefor, financial audits in respect of each Priority Sector Ministry have been approvedAPN, in each case, by EDH and TELECO’s 2005 respective fiscal years. (ib) Established an adequate mechanism for the “ordonnateur” (i.e., the relevant Priority Sector Ministry); (ii) monthly monitoring of the Recipient’s credit administrator (administrateur de crédit) within resources allocated to the electricity sector, as evidenced through the publication on the MEF website of reports presenting at least three months’ data, reflecting the Recipient’s spending on fuel (for IPPs and EDH) and to cover PPAs with IPPs. 3. In order to promote accountability and transparency in the use of public resources for the education sector, the Recipient, through its Ministry of PlanNational Education and Professional Training, Economy and International Cooperationhas submitted for consideration by its legislative branch, the draft law which would establish the Recipient’s National Education Partnership Office, as evidenced by: (a) the Presidential Letter No. PN/RP/113/2006, of September 28, 2006; and (iiib) the Recipient’s Director of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide Presidential convocation to the CICEFDParliament, on dated September 28, 2006, instructing a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAparliamentary extraordinary session.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: • Develop and adopt a revised strategy for private sector development, based on study recommendations on competitiveness, sources of growth, investment climate, integrated framework, and land assets securitization; and prepare a Letter of Policy. Satisfactorily implement the identified additional measures, which include: (Aa) The Recipient’s commitment plans Revise the institutional framework for representation of professionals in the cotton inter-professional organizations (programmes d’emploisAIC, CSPR, CAGIA); (b) Complete a new study on cotton inputs supply and marketing arrangements and ensure an effective implementation of its main recommendations with the 2006/2007 harvesting campaign; and (c) Complete a study on a private-based cotton price stabilization mechanisms managed by the private sector. Adopt a strategic note for the professionalization of village-level water systems management and for the development of private/public partnership (PPP) for water system to manage ten (10) water supply systems, which will be constructed under the year 2010 initiative “water in respect of each Priority Sector Ministry have been approved, semi-urban centers”. • Implement the sliding-scale and exemption mechanisms that provide the poor with a financially affordable access to quality health services in each case, by ten (i10) health districts and prepare an implementation report. • Implement the “ordonnateur” redeployment plan for teachers (i.e., redeployment and decentralized recruitment to fill 1,000 new contractual positions in the relevant Priority Sector Ministry); (iiprimary grades) the Recipient’s credit administrator (administrateur de crédit) within the Recipient’s Ministry of Plan, Economy and International Cooperation; and (iii) the Recipient’s Director of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budgetin public schools, and (B) procurement plans (plans prévisionnelles de passation de marchés)improve teacher distribution within and across districts. • Adopt the new Education Sector Policy and Strategy Paper, consistent to include literacy and gender. • Submit the 2006 budget law to the National Assembly in line with 2006-2008 MTEF ceilings and PRSP priorities. • Achieve the associated commitment plans, have been adopted, targets set in each case, bythe 2005 program-budgets in priority sectors/program. • Adoption by the Cabinet of a decree relative to: (i) the relevant Priority Sector Ministrycreation of internal control units within ministries (with nationwide competency); and (ii) the Recipient’s General Director definition of Public Procurement professional norms and standards. • Submit to the National Assembly the 2001 budget draft “loi de règlement” (Directeur Général audit of Budget execution) and establishment of an action plan for acceleration of the treatment by the Chambre des Marchés PublicsComptes of the pending budget audits (2002, 2003, 2004 and 2005). • Organization of examination to recruit 40 additional judges and 30 additional clerks of the court. • Adopt a reform action plan for 2006-2008 that includes: (a) a strategy for increasing staffing within a sustainable framework; and (iiib) the Recipient’s Ministry preparation of Finance and Budget. The Recipient's Minister of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is a new civil servant statute that takes into account performance-based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAmanagement requirements.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: 1. The Recipient has: (Aa) notified the government’s approval for the restructuring of the Federal Board of Revenue into an integrated federal tax administration agency organized according to functions; and (b) implemented related organizational changes in top management in the Federal Board of Revenue. 2. The Recipient, through MOF’s commitment plans D.O. No. F.3(58) EF-C-II/2008 dated January 21, 2009, has approved the policy action plan to amend the legislation of domestic indirect taxes, to ensure a comprehensive taxation of goods and services in the form of a value added tax. 3. The Recipient has: (programmes d’emploisa) for through MOP&NR’s letter No. PL-3(457)/2009 introduced automatic monthly adjustments of consumer fuel prices to reflect international fuel prices; and (b) through MOP&NR’s notification S.R.O. (1)/2008 of December 31, 2008, specified a revised minimum level of petroleum development levy. 4. The Recipient: (a) through Finance Act No. 1 of 2008, dated June 27, 2008, has authorized the year 2010 in respect National Electric Power Regulatory Authority to make monthly determination of each Priority Sector Ministry have been approvedthe fuel adjustment surcharges; and (b) has notified to the public the new electricity tariffs within 15 days from tariff determination or re-determination. 5. The Recipient has adopted and begun implementation of a plan to eliminate power sector subsidies by June 30, in each case2009, by (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry); (ii) consistent with the Recipient’s credit administrator budget for fiscal year 2008/9. 6. The Recipient, through a letter from MOF, has communicated the consolidation and rationalization of the Public Sector Development Program portfolio by terminating non-viable projects and reducing the throw-forward by at least twenty percent (administrateur de crédit) within the Recipient’s Ministry of Plan, Economy and International Cooperation; and (iii) the Recipient’s Director of Financial Control (Directeur du Contrôle Financier) within the Recipient’s Ministry of Finance and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés20%), consistent with the associated commitment plansRecipient’s revised development priorities. 7. Through MOF’s letter No. F.2(4)DM/2003-79 dated January 13, have been adopted2009, in each case, bythe MOF has: (ia) notified the relevant Priority Sector Ministry; (ii) State Bank of Pakistan, of the Recipientamendment of the PIB Rules, defining the MOF and the State Bank of Pakistan’s General Director roles and decision-making rights in the issuance of Public Procurement (Directeur Général des Marchés Publics)Pakistan Investment Bonds; and (iiib) issued the Instructions to the State Bank of Pakistan. 8. Through S.R.O. (1)/2009 of January 22, 2009, issued by the Competition Commission, and MOF’s notification S.R.O. (I)/2009 of the same date, the Recipient has adopted CC Rules providing for: (a) the Recipientterms of reference of the members of the Competition Commission; and (b) the Competition Commission’s Ministry automatic sources of Finance and Budgetfinancing. 9. The Recipient's Minister , through State Bank of Finance Pakistan’s BPRD Circular No.1, dated January 17, 2009, has amended the Prudential Regulations to introduce a phased reduction in the Group Credit Exposure Limit from fifty percent (50%) to twenty five percent (25%) by the end of calendar year 2013. 10. Through letter No. Dy. 149-MD/BISP/09, dated January 22, 2009, from the Managing Director of the Benazir Income Support Program, the Recipient has: (a) adopted a scorecard as the new instrument for identifying and Budget has targeting poor families for coverage under the Benazir Income Support Program; (b) adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria a plan for implementation for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulationsnew instrument; and (2c) submitted such reports to CEMAEAbegun implementation of said plan on January 31, 2009.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following: 1. The Recipient has: (Aa) The Recipient’s commitment plans prepared and published a five-year Public Sector Investment Program (programmes d’emploisPSIP) for the year 2010 in respect of each Priority Sector Ministry have been approvedconsistent with PRSP objectives and debt sustainability, in each case, by including: (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry)a methodology for selecting and ranking future projects; and (ii) the Recipient’s credit administrator commitment to subject all public investment projects, estimated to each cost above ten million Dollars (administrateur de créditnet of grants) within and appraised after June 1, 2005, excluding those financed by multilateral financial institutions, to a detailed feasibility study reviewed by the Association or the Inter-American Development Bank for economic, environmental and financial viability; and (b) integrated the PSIP into the Recipient’s Ministry budget for 2006. 2. The Recipient has made progress in the improvement of Plan, Economy and International Cooperation; and public financial management by: (iiia) the enactment of the Audit Act; (b) the adoption of the audit regulations under the Audit Act in the Recipient’s Director Official Gazette dated July 23, 2005; (c) implementation of Financial Control the Auditor General’s key recommendations contained in the Auditor General’s report dated September, 2004 for fiscal year ending December 31, 2003; and (Directeur du Contrôle Financierd) within the Recipient’s Ministry launching of Finance and Budgetthe first phase of the fiduciary oversight strengthening program contained in the Fiduciary Oversight Implementation Action Plan, and (B) procurement plans (plans prévisionnelles de passation de marchés)through, consistent with the associated commitment plans, have been adopted, in each case, byinter alia: (i) the relevant Priority Sector Ministrystakeholder consultations which agreed on and endorsed thirty recommendations related to strengthening fiduciary oversight, limiting use of discretionary powers and disclosure of public officials’ assets and implementation process; (ii) the Recipient’s General Director issuance of Public Procurement (Directeur Général des Marchés Publics)a press release specifying reforms agreed to with stakeholders during the consultations process; and (iii) publication of the Fiduciary Oversight Implementation Action Plan agreed with the Association, including a timeline, technical assistance requirements and funding sources for the implementation of the agreed recommendations; (iv) endorsement through policy statements by the Recipient’s Ministry of Finance and Budget. The Prime Minister, the Recipient's ’s Minister of Finance and Budget Recipient’s Minister of Parliamentary Affairs, in the Recipient’s Parliament specifying reforms agreed to with stakeholders; and (v) submission to Parliament of the revised standing orders. 3. The Recipient has continued the satisfactory reform of its regulatory and institutional public procurement framework consistent with established international standards, through: (a) the adoption of the amended National Procurement Act and its regulations, and their dissemination; (b) the appointment of staff for the Recipient’s National and Regional Tender Boards and Secretariat; (c) the adoption of standard bidding documents and evaluation criteria; and (d) the completion of the first annual audit of procurement operations. 4. The Recipient has: (a) issued the first semi-annual publication of executed current and capital public expenditures by sector and priority poverty related programs; (b) published a summary of its 2002 census; (c) launched a household income and expenditure survey; and (d) completed the mapping of access to basic services. 5. The Recipient has adopted and publicly disclosed made satisfactory progress in the implementation of an Environmental Management Plan (e.g., in newspapersEMP) the Arrears Order setting forth, inter alia, eligibility criteria for the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance PlanSkeldon sugar factory and associated cane field expansion. 6. The budget nomenclature under Recipient has submitted to its Parliament a revised bill for improving the legal basis for sustainable and environmentally sound management of the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEAforests.

Actions Taken Under the Program. The actions taken by the Recipient Borrower under the Program Program, aimed to enhance performance of social sectors to promote human capital for the poor, include the following: (A) The Recipient’s commitment plans (programmes d’emplois) : Issued Presidential Decree No. 118-09 dated February 14, 2009, establishing the legal and regulatory framework for the year 2010 restructuring and strengthening of the Borrower’s social protection system as well as mandating social protection programs to be organized as non-conditional cash transfers, targeted subsidies, and cash transfers conditioned to the investment in respect human capital by poor families. Issued, through its Vice-President’s office (acting as head of each Priority Sector Ministry have been approvedthe Social Cabinet), in each caseResolution No. 01-01 dated March 9, by 2009; Resolution No. 02-09 dated March 12, 2009 and Resolution 04-09 of August 31, 2009, strengthening the institutional framework and operative rules of the CCT Solidaridad Program, through: (i) the “ordonnateur” (i.e., creation of an inter-institutional Committee for the relevant Priority Sector Ministry)coordination of all policy actions to be developed in the social protection sector; (ii) the Recipient’s credit administrator (administrateur de crédit) within creation of an Inter-agency Committee, for the Recipient’s Ministry coordination of Planall policy actions to be developed for the health, Economy education and International Cooperationnutrition sectors; and (iii) the Recipient’s Director approval of Financial Control (Directeur du Contrôle Financier) within two new manuals: the Recipient’s Ministry of Finance and Budgetfirst on cross-cutting processes to be applied to all social programs, and the second on the operative rules applicable to the CCT Solidaridad Program. Issued, through its Secretary of Education, Resolution No. 3126-2009 dated August 14, 2009, validating the student evaluation standards for pre-primary education and the first cycle of basic education, as well as ordering the mandatory use of performance indicators (Bindicadores de logro) procurement plans for the third cycle of the initial level and first cycle of the basic level in all public and private schools. Issued, through its Vice-President’s office (plans prévisionnelles de passation de marchésacting as head of the Social Cabinet), consistent with Resolution No. 06-09 dated September 17, 2009 approving the associated commitment plansBorrower’s plan to expand the network of institutions affiliated to the CCT Solidaridad Program (to include the Abasto Social network, have been adoptedincluding colmados or corner grocery shops). The Borrower, through its Vice-President’s office (acting as head of the Social Cabinet), has prepared and thereafter informed its Finance Secretary, through an official letter dated September 17, 2009, an assessment quantifying and estimating the costs of supply-gaps linked to the redesign of the CCT Solidaridad Program, covering: (a) the provision of education services and related inputs (didactic materials); (b) the provision of primary health care services including access to essential medicines; and (c) the provision of micronutrients (iron and folic acid), prioritizing CCT Solidaridad beneficiaries, specifically pregnant women and children under two years old. The Borrower, through its State Secretariat of Finance, has taken the necessary measures to ensure that sufficient funds will be included on the Borrower’s 2010 Budget Law to cover the supply-gaps linked to the redesign of the CCT Solidaridad Program identified in each casethe assessment referred to in paragraph 5 of this Section, as well as special measures to ensure that those funds are disbursed in a timely fashion, as evidenced by: (ia) official letter Xx. 0000000 dated September 22, 2009 from the relevant Priority Sector Ministry; (ii) the RecipientBorrower’s General Director of Public Procurement Credit to the Sub-secretary of the Treasury; (Directeur Général des Marchés Publics)b) official letter No. 5697 from the Borrower’s Sub-secretary of the Treasury to PAFI’s General Coordinator dated September 25, 2009; (c) official letter No. 1981 dated August 19, 2009, from the Borrower’s General Director of Budget to the Borrower’s General Director of Public Credit; and (iiid) official letters No. 5689, 5688 and 5687 dated September 23, 2009 from the RecipientBorrower’s Ministry Secretary of Finance to the Borrower’s Secretaries of Education and Budgetof SESPAS, and the Borrower’s Vice-President, respectively. The Recipient's Minister Borrower, through the State Secretariat of Finance Economy and Budget the Secretariat of Public Administration, has adopted completed an institutional diagnostic to assess the preparedness and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria capacity building needs for the settlement introduction of arrears performance agreements in respect the education and health sectors, as evidenced by official communication Xx. 0000000 dated September 22, 2009 from the State Secretary of commercial suppliers under Public Administration to the Domestic Arrears Clearance PlanBorrower’s State Secretary of Economy, Planning and Development. The budget nomenclature under Borrower, through SESPAS, has signed internal management agreements (Convenios de Gestión) with two of the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with Borrower’s regional health services, as evidenced by agreements entered into between SESPAS and the accounting nomenclature under Regional Health Service Directorates of Cibao Central and El Xxxxx respectively, duly signed by the Recipient's 2010 accounting plan (plan comptable 2010)Borrower’s Secretary of SESPAS and the Director of the respective health service directorate before a notary public on July 1, which is based on current OHADA norms2009. The Recipient's Minister Borrower has published electronically on the CCT Solidaridad Program website, through its Social Cabinet, the list of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forthCCT Solidaridad beneficiaries, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for results-based needs assessment to cover supply gaps in health, education and nutrition sectors referred to in paragraph 5 of this Section, as evidenced by official letter No. 00187 dated September 17, 2009 from the Recipient's Borrower’s Director of Tax Administration the Social Cabinet, informing other departments of said electronic publication, accompanied by a screenshot of said publication on the Solidaridad Program website (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptionsxxxx://xxx.xxxxxxxxxxx.xxx.xx/solidaridad/BrechasEducacionysalud.aspx). The CMAEA’s Borrower, through its Secretariat has of Finance, Planning and Development, its Secretariat of Economy, its State Secretariat of Administration and its Office of the Vice-President (1) prepared reports that, inter alia,: (i) identify acting as head of the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxxSocial Cabinet), has signed a basic management agreement (iiActa Acuerdo) identify agreeing on the relevant laws policy and regulations relating institutional strengthening actions needed to these costsimprove the performance and accountability of the CCT Solidaridad Program, and (iii) propose measures to be taken to reduce these costs as evidenced by amendment or repeal Acta Acuerdo duly signed by representatives of these laws and regulations; and (2) submitted such reports to CEMAEAeach of the parties on September 21, 2009.

Actions Taken Under the Program. The actions taken by the Recipient under the Program include the following, determined in a manner satisfactory to the Association: (A) 1. The Recipient’s commitment plans (programmes d’emplois) Recipient has ensured that the variance in expenditure composition in 2009 for the year 2010 20 largest Budget Heads has not exceeded the overall deviation in respect domestic primary expenditures by more than 10 percentage points. 2. The Recipient has ensured that: (a) the portions of each Priority Sector Ministry Budget Head 501 assigned to the Office of the Vice-President and to Miscellaneous Services General have been approvedreassigned to other appropriate Budget Heads as agreed with the Association; and (b) all remaining expenditures under Budget Head 501, in each caseor any other Budget Head for unallocated expenditures, by have been: (i) the “ordonnateur” (i.e., the relevant Priority Sector Ministry)made for emergencies and exceptional situations; (ii) reported to the Recipient’s credit administrator (administrateur de crédit) within Parliament and Auditor General not later than 15 working days following the Recipient’s Ministry of Plan, Economy and International Cooperationpayment for such expenditure; and (iii) made publicly available, in accordance with Sections 25(4) and 25(5) of the Government Budgeting and Accountability Act (2005). 3. The Recipient has submitted to its Parliament a suitable xxxx to govern management of public debt, including the accumulation and management of contingent liabilities. 4. The Recipient has submitted to its Parliament amendments to the Government Budgeting and Accountability Act (2005) aimed at providing an appropriate legal and institutional framework for public investment. 5. The Recipient has met the following procurement benchmarks: (a) at least 50 Public Entities have prepared procurement plans for 2010 that have been approved by the applicable oversight institutions; (b) the share by number of 20 randomly selected 2010 procurement plans that meet agreed criteria for good quality has increased by 5 percentage points over the benchmark of 42 percent established against 2009 procurement plans; and (c) at least 10 procurement plans for 2010 have been completed and approved by MOFED by January 1, 2010. 6. The MOFED has established a procurement unit and a procurement committee in compliance with the Recipient’s Director applicable procurement law and regulations. 7. The Recipient has submitted to its Parliament a suitable xxxx to govern taxation of Financial Control (Directeur du Contrôle Financier) within corporate income and external trade designed to reduce the Recipient’s Ministry opportunities for discretionary tax exemptions and increase the transparency and accountability of Finance exemption decisions. 8. The Recipient has submitted to its Parliament a xxxx to regulate the formation of public-private partnerships designed to encourage investment while minimizing risks to government. 9. The Recipient has submitted to its Parliament a suitable xxxx on public availability of government information aimed at increasing transparency and Budget, and (B) procurement plans (plans prévisionnelles de passation de marchés), consistent with the associated commitment plans, have been adopted, in each case, by: (i) the relevant Priority Sector Ministry; (ii) the Recipient’s General Director accountability of Public Procurement (Directeur Général des Marchés Publics); and (iii) the Recipient’s Ministry of Finance and Budgetpublic sector decision making. 10. The Recipient's Minister ’s Cabinet has approved a suitable restructuring of Finance and Budget has adopted and publicly disclosed (e.g., in newspapers) the Arrears Order setting forth, inter alia, eligibility criteria for power sector including a reform of the settlement of arrears in respect of commercial suppliers under the Domestic Arrears Clearance Plan. The budget nomenclature under the Recipient's 2010 budget law (loi de finances 2010) has been harmonized with the accounting nomenclature under the Recipient's 2010 accounting plan (plan comptable 2010), which is based on current OHADA norms. The Recipient's Minister of Finance and Budget has adopted the Tax Exoneration Instruction Note which sets forth, inter alia, guidelines and procedures for the processing of tax exemptions in the Recipient's territory as well as the requirement for the Recipient's Director of Tax Administration (Directeur Général des Impôts et des Domaines) and the Recipient's Director of Customs (Directeur Général des Douanes) to each provide to the CICEFD, on a monthly basis, the list of approved tax exemptions. The CMAEA’s Secretariat has (1) prepared reports that, inter alia,: (i) identify the costs related to the creation of business and the transfer of urban commercial real property (mutation d’immeubles urbains xxxxx et non-xxxxx), (ii) identify the relevant laws and regulations relating to these costs, and (iii) propose measures to be taken to reduce these costs by amendment or repeal of these laws and regulations; and (2) submitted such reports to CEMAEANational Power Authority.