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BP 13.55 - Implementation Completion Reporting

These policies were prepared for use by World Bank staff and are not necessarily a complete treatment of the subject.
BP 13.55
July, 1999
This Bank Procedures statement   was updated in March 2007 to reflect issuance of  OP/BP 8.00, Rapid Response to Crises and Emergencies, dated March 2007.  Previously  revised in August 2005 to limit its application to investment lending.  Implementation completion reporting requirements for development policy lending are set out in OP/BP 8.60, Development Policy Lending.
Note: OP and BP 13.55 replace the OP and BP 13.55 dated April 1994, and apply to all investment loans that have a closing date after June 30, 1999.  Questions may be addressed to
1. Each Region develops an annual schedule of project1 completions and Implementation Completion Reports (ICRs).  By the end of each fiscal year, it informs the Operations Evaluation Department (OED) of intended ICR delivery dates for the coming year.

2. For all projects the Region plans a core accountability ICR.  After consulting with Network anchors, OED, and borrowers, the Region selects about 30 percent of its projects for which the analysis and processing of the core accountability ICR are to be enhanced.  This enhanced ICR is called an intensive learning ICR.2  Projects selected for an intensive learning ICR are those that have the greatest learning potential when viewed from a wider institutional perspective. Intensive learning ICRs cover the same areas as core accountability ICRs, but they involve more extensive analysis and text, focusing especially on lessons learned, and substantial consultation with stakeholders and beneficiaries.  Thus intensive learning ICRs also help disseminate project results for application to new operations.

3. The ICR is prepared at the time of project completion and is completed shortly after project completion.3  In no case is the ICR circulated to the Board later than six months after loan closing.4
ICR Preparation

4. The sector manager or team leader (TL) selects the ICR task team (TT).  For an intensive learning ICR, the TT includes a member of the relevant thematic group from another Region.  In addition, a representative from OED may carry out a parallel audit to validate the process and findings.

5. The TL prepares the ICR terms of reference (TOR), which include, inter alia, provision of advice and support to the borrower in preparing its own contribution to the ICR.

6. The TT advises the borrower and the implementing agency about completion reporting, requesting the borrower's contribution in writing, and about any ICR data requirements.  The TT provides a copy of the TOR to the borrower, the implementing agency, and any cofinanciers, and invites the cofinanciers to participate in the ICR.

7. The TT holds discussions with the borrower, the implementing agency, and beneficiaries, and consults broadly with other stakeholders, as needed.  For an intensive learning ICR, the TT and borrower staff make arrangements, as appropriate, for a beneficiary survey and participate in the stakeholder workshop.

8. In preparing the ICR, the TT records the views of the Bank, borrower, implementing agency, and cofinanciers on project implementation and confirms that it has provided advice and support to the borrower in preparing its own contribution to the ICR. For an intensive learning ICR, the ICR incorporates the results of any beneficiary survey and the discussion at the workshop, including the views of NGOs and other stakeholders.

ICR Clearance and Distribution

9. The team leader (TL) transmits the draft ICR to the borrower and cofinanciers for comment.  The TT incorporates these comments, as appropriate, in the ICR.

10. Once the borrower's evaluation of project implementation is received, the TL attaches the borrower's summary (or the full text if it is 10 pages or less) to the ICR5 and seeks Regional comments and clearance according to Regional procedures.  The project lawyer reviews any references to (a) compliance with legal covenants and the exercise of legal remedies;  (b) the performance of specific consultants, suppliers, contractors, or individual Bank staff; and (c) other legal issues.

11. Not later than six months after the loan closing date, the TT arranges for printing and distribution to the Executive Directors for information.  The TT transmits a copy of the ICR to the borrower, implementing agency, and cofinanciers.

Evaluative Note

12. For each ICR, OED prepares an evaluative note and circulates it to Regional management for comment.


  1. "Project" refers to activities supported by investment loans processed under OP/BP 10.00 or emergency operations processed under OP/BP 8.00, Rapid Response to Crises and Emergencies.  This BP 13.55 does not apply to programs supported by development policy loans, for which implementation completion reporting requirements are set out in OP/BP 8.60; "Bank" includes IBRD and IDA; and "loans" includes IDA credits and IDA grants; "borrowers" includes guarantors and public or private subborrowers.
  2. Guidance on preparing ICRs is available at ICR Guidelines.  Staff preparing an ICR use the ICR database in the SAP system.
  3. For adaptable program lending (adaptable program loans and learning and innovation loans), in particular, it is important to complete the ICR as rapidly as possible to identify lessons of experience that should be incorporated in later activities under the program.  In general, the ICR is prepared six months before the final disbursement.
  4. Under a pilot project, Regions are testing the advantages of advancing preparation of ICRs and circulating them to the Board after the project is substantially completed, rather than six months after loan closing.
  5. In exceptional circumstances, if the borrower's report is longer than 10 pages and the borrower does not provide a summary, the TT prepares one.  If the borrower does not provide its evaluation report or summary to the Bank within six months after a written request, the ICR may be distributed without it.

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