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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
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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.
Beneficiary Countries
Contents
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 |



