Program Implementation Manual (PIM)<br> The Save One Million Lives Program for Results (SOML PforR) is a Federal Government of Nigeria maternal and child health program, supported by the World Bank, which provides incentives based on achievement of results (health outcomes) and helps to drive institutional processes needed to achieve these results. This Program Implementation Manual provides a description of the program and operational guidelines for effective implementation. The Manual contains guidelines and procedures relating to disbursements and fund flows, institutional arrangements, financial management as well as monitoring and evaluation, while providing clear definition of the roles and responsibilities of all stakeholders.