Contact Us   |   Job vacancy   |   Links     |   Webmail     |   PMAS


The Phase 3 action plan Updated: 2017-2020 of the Public Financial Management Reform Program is divided into 5 sections, 22 objectives, and 69 clusters of activities, essentially as follows:


Section 1: Continuing to strengthen the credibility of the budget

Section 1 “ continue to strengthen the credibility of the budget ” The four objectives are (1) continue to strengthen revenue management and revenue collection practices, (2) continue to strengthen debt management, (3) strengthening of cash and account management, and (4) improving fiscal performance and strengthening cost performance. These four goals are supported by 14 other action clusters. Among them, some key performance indicators are defined as follows:


Meaning Key Performance Indicators
Income management (collection and forecasting)
  • . The M&E review report is prepared
  • . Fiscal revenue forecast models have been prepared and implemented to ensure projections within the range +/-5%
  • . The tax revenue model for the C / P administration was prepared
  • . Estimates of non-fiscal revenues at the C / P level were prepared
Debt management
  • . Sustainable public debt sustainability (measured by the five major debt ratios)
  • . The strategic paper on the development of the State Securities Market in Cambodia was prepared and approved
  • . The tax liability amounts to 20% of the N total tax liability
Cash Management and Accounts
  • . All ministries and institutions use a complete cash planning system
  • . Payment via E-transfer system has been prepared and implemented
  • . The new Public Accountant Layout is promoted and piloted by the entity implementing the partner project budget
Budget implementation and spending plan
  • . A Manual on Public Procurement and Auction Standards has been prepared
  • . The principles for planning quarterly plans are prepared and implemented on time
  • . Operating procedures and guidelines for public investment projects have been prepared and implemented


Section 2: Continuing to strengthen financial accountability

Part 2 "continues to strengthen financial accountability" 5 objectives are: (1) strengthen the implementation of the new budget content and layout of new accounts, (2) to enforce the new budget and new operational processes, (3) to strengthen the implementation of the new accounting system records and reports, (4) new enforcement tools and mechanisms to enhance the responsibility and accountability system ( Monitoring) and (5) increasing budget transparency. These 5 objectives are supported by 15 other activities. Among them, some key performance indicators are defined as follows:


Meaning Key Performance Indicators
Accounting layout and
budget classification
  • . The new accounting layout has been revised as needed to match FMIS
  • . The accounting layout of the public administration shall be implemented
  • . Budget categories (economics, programs, operational units, administration, functions, geographies, projects, funds) are fully reviewed, organized and implemented by all ministries and institutions.
New budget implementation system and new transaction
  • . The announcements and guidelines for the implementation of the new FMIS operational costs have been developed and implemented in line ministries and ministries selected to implement FMIS in Phase 2
  • . The FMIS system has been developed with additional core modules (such as budget, procurement, state assets, inventories)
New accounting system and new record system
  • . The roadmap for IPSAS-based accrual accounting practices has been developed
  • . Budget implementation (finance and finances) for the cabinet and legislative bodies have been improved to provide comprehensible information.
  • . State Asset Data System is organized
Accountability and Accountability
  • . Administrative sanctions that are inappropriate for misconduct or mismanagement of public resources are compiled and put into practice.
  • . The quarterly, semi-annual, and annual New Year Budget Progress Report format has been prepared and implemented with more detailed information and in particular the measures to address the problem.
Budget transparency
  • . The Macroeconomic Forum is organized
  • . Budget documents are published on the ministry website
  • . Public procurement is published on the website


Part 3: Linking Budget to Policy

Section 3 “ The budget linked to policy ” has 6 objectives are: (1) expanding and strengthening the implementation of the budget, (2) to prepare a comprehensive budget and financial integration, and (3) prepare to put in place systems and lines of accountability (between the legislature and the executive branch, and ministries and institutions in the ministries and institutions), (4) strengthening policy and planning (Public financial policy and planning medium term expenditure and revenue), (5) and (6) monitoring system of financial decentralization policy enforcement. These six objectives are supported by 23 other clusters of which a number of key performance indicators have been defined as follows:


Meaning Key Performance Indicators
Application budget implementation
  • . The Program Budget Roadmap is organized and implemented
  • . The concept of the strategic direction of the Cambodian budget system reform has been updated for 2017-2025
  • . The training plan has been prepared for ministries and institutions
Comprehensive budgeting and budget integration
  • . Current budget and capital budget are integrated into the MTEF, BSP and PB frameworks
  • . All operating expenses (including transactions outside the budget context) are included in the budget and highlighted in the annual budget law.
Line of accountability
  • . The Steering Committee for Harmonization Process, the State Public Expenditures of Public Investment and Financing Plan has been revised and put into practice.
  • . Sub-Decree No 36 on Management of Public Investment Program was reviewed and improved to ensure the quality of public investment.
  • . Organizational structure has been adjusted through a new budget system and a new workflow
Financial policies and plans
  • . Macroeconomic policies and public finance policies, based on sectoral analysis, have been prepared and implemented
  • . Medium-term budget framework (including medium-term revenues framework) has been prepared and approved
  • . Economic and financial analyzes and forecasts have been prepared
  • . National accounting statistics have been promoted and quality have been improved
Control system
  • . Technical rules of the General Inspectorate have been prepared and approved
  • . Annual audit / inspection plans have been revised
  • . The Audit Report on Public Financial Management for the N-1 Budget was prepared and disseminated
Financial decentralization
  • . Long-term and medium-term financial decentralization policies need to be updated and put into practice
  • . SNAIFs have been implemented successfully and expanded
  • . The NSDP budget plan was reviewed for effective and efficient implementation.
  • . The conditional resources are transferred to the municipality to implement the function transfer of the Ministry of Environment, the Ministry of Education, Youth and Sports, the Ministry of Health, the Ministry of Rural Development, .. etc.
  • . Guidelines on the implementation of budget, program and budget entity are prepared for sub-national administrations


For the third phase, the government has set out the core fiscal reform at the heart of the Public Financial Management Reform Program, setting out the targets and strategies for the 2013-2020 budget system reform in Cambodia, which will be updated for 2017-2025. In the above, a medium-term budget framework will be developed based on the medium-term income-generating framework, the medium-term expenditure framework and the medium term fiscal policy framework to be submitted to the cabinet for review and approval.


Section 4: Readiness for the next step

(4) To develop a capacity building plan (including the legislative body and the National Audit Authority); and (4) the preparation of a budget for the next three years. These four objectives are supported by nine other clusters of activities. Among them, a number of key performance indicators are defined as follows:


Meaning Key Performance Indicators
Budget based on performance
  • . The benchmark of the performance-based budget is studied and consulted with the relevant ministries, institutions and units
  • . The benchmark of the performance-based budget is prepared
Audit based on
  • . The benchmark of the audit-based auditing framework is studied and consulted with the relevant ministries
  • . The benchmark of the audit-based audit is prepared
Capacity building
  • . The Capacity Development Plan (including Human Resource Development Planning and Trainer Capacity Building Plan) has been prepared
  • . The Evaluation Stability Mechanism after the training is organized


Part 5: Supporting the implementation of a successful and sustainable reform program

Section 5 “ support for the successful implementation of the reform and sustainability ” 3 aims: (1) increase the management capacity and leadership training will reform and increase ownership and responsibility, (2) improve the effectiveness of capacity building and incentive measures, and (3) strengthening the capacity building program for implementing the Financial Management Reform Public Stage 3. In a number of key performance indicators that are defined as follows:


Meaning Key Performance Indicators
Management and leadership
  • . The progress of GDAP3 / MAP3 implementation has been achieved at 90% annually
  • . Vehicle evaluation system The employee survey is organized and put into practice
  • . Prakas 616 MEF has been revised to determine the principles for incentives
Capacity building and motivation
  • . The Mechanism for the Evaluation of the Training Effectiveness has been prepared and revised
  • . Incentives (financial and non-financial) are prepared based on the performance of the ministries
Capacity building for implementing Phase III reform program
  • . Guidelines for Functional Analysis and Terms of Reference The work of the Reform Team is prepared
  • . Organizational structure needs to be improved in response to PFM reform phase III
  • . The coordination mechanism between the three reforms PFMRP, PAR and D&D has been updated.
  • . Challenging mechanisms for partner financing implementation for the reform program support have been developed


Download the following documents for the Joint Action Plan for Phase 3 Update, 2017-2020

nike dunk high black leather chair for sale | Nike