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IMF Country Report No. 21/233

CAMBODIA

TECHNICAL ASSISTANCE REPORT—GOVERNMENT FINANCE STATISTICS MISSION

This Technical Assistance Report on Cambodia was prepared by a staff team of the International Monetary Fund. It is based on the information available at the time it was completed in September 2021.

October 2021

Copies of this report are available to the public from

International Monetary Fund • Publication Services

PO Box 92780 • Washington, D.C. 20090

Telephone: (202) 623–7430 • Fax: (202) 623–7201

E-mail: publications@imf.org Web: http://www.imf.org

Price: $18.00 per printed copy

International Monetary Fund

Washington, D.C.

© 2021 International Monetary Fund

Title Page

TECHNICAL ASSISTANCE REPORT

CAMBODIA

Report on Government Finance Statistics Mission (August 31–November 30, 2020)

SEPTEMBER 2021

PREPARED BY

Irina Dubinina, IMF Statistics Department (STA) expert

CDOT

BENEFICIARY COUNTRIES

Cambodia, Lao P.D.R., Myanmar, Vietnam, Indonesia, Malaysia, Mongolia, Philippines, and Thailand

PARTNERS

Japan, Bank of Thailand

DISCLAIMER

The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Cambodia (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff, and other technical assistance providers and donors with legitimate interest unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information). Publication or Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the TA recipient and the IMF’s Statistics Department.

Glossary

APD

Asia and Pacific Department of the IMF

BCG

Budgetary central government

BOP

Balance of Payments

COFOG

Classification of the Functions of Government

ESS

External Sector Statistics

FMIS

Financial Management Information System

GDB

General Department of Budget

GDICDM

General Department of International Cooperation and Debt Management

GDNT

General Department of National Treasury

GDP

General Department of Policy

GFS

Government Finance Statistics

GFSM 2014

Government Finance Statistics Manual 2014

GFSY

Government Finance Statistics Yearbook

IIP

International Investment Position

IMF

International Monetary Fund

JSA

Japan Administered Account for Selected IMF Activities

LG

Local government

LM

Line ministry

MEF

Ministry of Economy and Finance

MOU

Memorandum of Understanding

MFS

Monetary and Financial Statistics

NBC

National Bank of Cambodia

NIS

National Institute of Statistics

NSSF

National Social Security Fund

PAE

Public administrative establishment

PFM

Public Financial Management

PPP

Public-private partnership

PSDS Guide

Public Sector Debt Statistics: Guide for Compilers and Users

SNA

System of National Accounts

SOEs

State-owned enterprises

STA

Statistics Department of the IMF

TA

Technical Assistance

TOFE

Table of Government Financial Operations

WB

World Bank

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Cambodia: Technical Assistance Report—Government Finance Statistics Mission
Author:
International Monetary Fund. Statistics Dept.