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Business and Economics > Budgeting

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Cover IMF Staff Country Reports
Cambodia: Technical Assistance Report-Government Finance Statistics Mission (April 26-July 15, 2021)
International Monetary Fund. Statistics Dept.
A follow-up technical assistance (TA) mission to the Ministry of Economy and Finance (MEF) was conducted remotely during 12 days over the period of April 26–July 15, 20211. This activity was part of Cambodia’s participation in the Japan-funded Government Finance Statistics (GFS) and Public Sector Debt Statistics (PSDS) Project for selected Asian countries (JSA3)2. The mission liaised with Mr. Alexandros Mourmouras, Director of the Capacity Development Office in Thailand (CDOT), Mr. Rifaat Basanti, the IMF Regional JSA3 GFS/PSDS Project Manager, Ms. Delphine Anne Moretti, the IMF Regional Public Financial Management (PFM) Advisor for Southeast Asia, and Mr. Sean Craig, Macroeconomic Advisor – all in the CDOT, and Mr. Yasuhisa Ojima, the IMF’s Resident Representative for Cambodia. The mission would like to thank the authorities for their excellent collaboration and support.
Keywords:
IMF capacity development office; IMF's Statistics Department; IMF Statistics Department; A. reconciling government deposit; authorities of Cambodia; Government finance statistics; Environment spending; Financial statements; Budget planning and preparation; Global; Southeast Asia
Cover IMF Staff Country Reports
Cambodia: Technical Assistance Report-Government Finance Statistics
International Monetary Fund. Statistics Dept.
As part of Cambodia’s participation in the Japan-funded Government Finance Statistics (GFS) and Public Sector Debt Statistics (PSDS) project for selected Asian countries (JSA3),1 this mission conducted an in-country workshop (December 2–4, 2019) and provided follow-up technical assistance (TA) on GFS and PSDS (December 5–13, 2019).2 Both activities were aimed at strengthening compilation and dissemination of fiscal data in line the GFS Manual 2014 (GFSM 2014) and the PSDS: Guide (PSDSG) to support surveillance and decision making. At the request of the authorities, the TA mission participated in the inter-agency workshop on data consistency in macroeconomic statistics conducted by the Ministry of Economy and Finance (MEF) during December 5–6, 2019.
Keywords:
GFS balance sheets; MEF website; FMIS team MEF; GFS team; PFM reform program; GFS table; GDP staff; Government finance statistics; PFM information systems; Financial statements; Budget execution and treasury management; Chart of accounts
Cover IMF Staff Country Reports
Cambodia: 2009 Article IV Consultation-Staff Report; Staff Supplement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director
International Monetary Fund
This 2009 Article IV Consultation underlies that following a decade of high economic growth and significant poverty reduction, Cambodia’s economy has been hard hit by the global crisis. Real GDP is contracting as key sectors falter—export and tourism receipts have fallen off sharply, reflecting a narrow production base, high concentration of exports, and softening external demand. In response to the slowdown, policies have been eased significantly. Executive Directors have emphasized the need to reduce the domestic financing component of the fiscal deficit while reprioritizing expenditure to protect vulnerable groups.
Keywords:
ISCR; CR; GDP; deficit; budget; financing; Cambodia; capital revenue; budget outlook; draft budget; financing requirement; staff Proj; staff appraisal; bank supervision capacity; GDP deflator; Commercial banks; Fiscal stance; Global; Mekong
Cover Japan Administered Account for Selected IMF Activities (JSA)--Annual Report for Fiscal Year 2009
Japan Administered Account for Selected IMF Activities (JSA)--Annual Report for Fiscal Year 2009
International Monetary Fund

Abstract

This paper provides a brief description of the IMF and its activities, focusing in particular on its technical assistance (TA) activities. The report then describes in greater detail the Japan Administered Account for Selected Fund Activities (JSA)—including its scope and objectives, the size and uses of the TA contribution, and assessments of its TA activities and scholarship programs—with a focus on fiscal year (FY) 2009. Japan has provided grant contributions to support IMF technical assistance to member countries since 1990. In 1997, the scope of the administered account was widened to allow for financing other IMF activities in Asia and the Pacific, carried out through the IMF Regional Office for Asia and the Pacific in Tokyo. Regular consultations are held between the IMF and the Japanese authorities; the most recent formal meeting took place in April 2009. The use of JSA resources is flexible. JSA funds can be used to cover the cost of short- and long-term TA experts and other costs associated with conducting seminars and workshops, such as room rental fees.

Keywords:
MISC RPT; MISC; Accounts-Japan Financial Statement Fy2009; Japan; audit of the JSA; annual audit; certificate of completion; fund activity; Budget planning and preparation; Bank supervision; Tax administration core functions; Asia and Pacific; Africa; Central Asia; Middle East; Middle East and Central Asia; TA activity; review mission; IMF TA; scholarship program; IMF expert; IMF customs expert; IMF department; IMF economist; Anti-money laundering and combating the financing of terrorism (AML/CFT); Capital markets; Financial Sector Assessment Program; Caribbean
Cover IMF Working Papers
The Challenge of Reforming Budgetary Institutions in Developing Countries
Mr. Richard I Allen
The paper notes that the development of sound budgetary institutions in countries such as France, the U.K. and the U.S. has taken a very long time?200 years or more?and is still evolving. It discusses Douglass North's prediction?which is supported by available data?that institutional reform is also likely to be very slow in developing countries since the budget is especially prone to rent-seeking influences. Finally, the paper discusses the currently fashionable emphasis on complex, multiannual PFM reform strategies, which have been strongly promoted by the donor community; and advocates a simpler approach grounded on Schick's important principle of "getting the basics right." The paper identifies several areas where further research would be fruitful.
Keywords:
WP; country; government; budget; reform program; Platform approach
Cover Ajuste fiscal para la estabilidad y el crecimiento
Ajuste fiscal para la estabilidad y el crecimiento
Mr. James Daniel

Abstract

Este folleto (que actualiza las Directrices de 1995 para el ajuste fiscal) presenta el enfoque del FMI con respecto al ajuste fiscal, y se centra en la importancia de la solidez de las finanzas públicas para promover la estabilidad macroeconómica y el crecimiento. Está estructurado en torno a cinco preguntas prácticas: cuándo realizar un ajuste, cómo evaluar la situación fiscal, cuáles son los factores que determinan el éxito del ajuste, cómo realizar el ajuste y qué instituciones facilitan el ajuste. Aborda temas tales como las políticas tributarias, la sostenibilidad de la deuda, las leyes de responsabilidad fiscal y la transparencia.

Keywords:
PAM; taxpayer; financing; debt; tax
Cover L’ajustement budgétaire comme instrument de stabilité et de croissance
L’ajustement budgétaire comme instrument de stabilité et de croissance
Mr. James Daniel

Abstract

Cette brochure (qui actualise la brochure initiale de 1995, « Ajustement budgétaire : principes directeurs ») présente la démarche du FMI en matière d’ajustement budgétaire et le rôle qu’une position saine des finances publiques joue dans la recherche de la stabilité macroéconomique et de la croissance. Elle aborde des thèmes tels que la politique fiscale, la viabilité de la dette, la réglementation de la responsabilité budgétaire et la transparence. Elle est structurée autour de cinq questions : quand faut-il mettre en œuvre l’ajustement budgétaire ? Comment faut-il évaluer la position budgétaire ? Comment assurer la réussite de l’ajustement budgétaire ? Comment mettre en œuvre l’ajustement budgétaire? Comment les institutions peuvent-elles appuyer l’ajustement budgétaire ?

Keywords:
PAM; taxpayer; financing; debt; tax
Cover Fiscal Adjustment for Stability and Growth
Fiscal Adjustment for Stability and Growth
Mr. James Daniel

Abstract

The pamphlet (which updates the 1995 Guidelines for Fiscal Adjustment) presents the IMF’s approach to fiscal adjustment, and focuses on the role that sound government finances play in promoting macroeconomic stability and growth. Structured around five practical questions—when to adjust, how to assess the fiscal position, what makes for successful adjustment, how to carry out adjustment, and which institutions can help—it covers topics such as tax policies, debt sustainability, fiscal responsibility laws, and transparency.

Keywords:
PAM; taxpayer; financing; debt; tax; countercyclical fiscal policy; nonrenewable resource revenue; price level; fiscal policy adjustment; policy objective; trader effort; Fiscal consolidation; Global
Cover IMF Staff Country Reports
Cambodia: Staff Report for the 2006 Article IV Consultation
International Monetary Fund
Cambodia achieved macroeconomic stability underpinned by prudent fiscal and monetary policies. Executive Directors commended this development. They welcomed the National Strategic Development Plan for reducing poverty, enhancing physical infrastructure, and improving social services. They appreciated the public financial management reform program, and encouraged to hasten the program’s implementation by introducing the new Chart of Accounts for the budget and by rationalizing government bank accounts. They stressed the need to improve governance to enhance the business environment and strengthen revenue collection.
Keywords:
ISCR; CR; government; GDP; reform program; governance; poverty eradication effort; conducive government policy; state land management; expenditure objective; Australia and New Zealand; Europe; Global
Cover IMF Staff Country Reports
Cambodia: Poverty Reduction Strategy Paper Progress Report
International Monetary Fund
This paper examines Cambodia’s Poverty Reduction Strategy Paper Progress. The Cambodian economy grew by 5.2 percent in 2003 compared with 5.5 percent in 2002, led by continued growth in garments exports, a rebound in overall investments and an upward surge in agricultural production. The drop in foreign direct investment has been more than compensated by domestic private investment and higher consumption induced by higher public spending. Moreover, the weakness in the service sector receipts has been offset by continued strong growth in garments exports.
Keywords:
ISCR; CR; reform program; private sector; annual budget; data mart; working group; transaction costs; development program; debt management; financial support; value chain; quality of service; government capacity; ethnic minority; deconcentration strategy; Budget planning and preparation; Women; Global; Asia and Pacific