Cambodia Phnom Penh 2022

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The variances of the last three years are 161.8% in 2018, 135.5% in 2019 and 79.4% in 2020.

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The transfers composition outturn was 52.3% (2018), 20.2% (2019) and 13.7% (2020).

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There is no a disbursement timetable that is agreed at the beginning of the fiscal year and actual transfers have not been distributed evenly across the year in last three fiscal years.

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The central government provides information on the fiscal year and next following year by providing partial explanations of all changes between 2020 and 2021; however, it is not broken down by head administration of SNA level 1.

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The provincial administrations respect fiscal rules by following a zero-budget balance approach.

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A consolidated budget report of PPCA is summitted to MEF late more than 6 months.

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Aggregate expenditure outturns were 139.8%, 160.1%, and 67.1% in 2018, 2019, and 2020 respectively.

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The PPCA follows the line-item budgeting system and uses only economic classification.

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The variance in expenditure composition exceeded 15% in two (2019 and 2020) of the last three financial years.

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The average amount of expenditure actually charged to the contingency vote over the last three years is 3.6%.

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Aggregate revenue outturn is 114.3%, 132.4 %, and 163.9% in 2018, 2019, and 2020 respectively.

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Revenue composition outturn is 145.4%, 76.4% and 36.4% in 2018, 2019, and 2020 respectively.

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The PPCA prepares and monitors its budget based on only economic classifications.

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There is only one requirement for basic that is fulfilled.

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All PPCA ’s expenditure is reported in monthly and annual expenditure reports.

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All PPCA ’s revenue is reported in monthly and annual revenue reports.

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There are no extra-budgetary units under PPCA.

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Khan s’ budget are a part of the PPCA’s budget and are not determined by a rule-based system but sangkats received between 33-47 percent compared total transfer to both lower tiers (khans and sangkats) with the rule-based system.

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Khan administrations are able to execute the budget without delay and received information for budget planning before fiscal year but there is no calendar for budget disbursement.

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There is no information published annually. In current practice, outputs are set only in the BSP but not in the annual budget since the PPCA will not implement the program budget until FY2021.

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Information is not published with the activities performed with reference to output and outcome indicators for major public service programs.

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There is no information available for individual spending units under the control of PPCA, with reporting being consolidated across the whole PPCA and reporting using only economic classification.

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Evaluations of the efficiency or effectiveness of public service delivery have not been carried out by programs within the last three fiscal years.

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There is limitation of fiscal information available to the public.

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The PPCA usually prepares the public consultation to listen to the needs of local citizens as inputs for annual budget preparation. However, the PPCA does not present the annual budget plan and estimates in public consultation/forum.

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The PPCA conducted the public consultation once per year and received feedback on the service provided.

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There is no public consultation on the preparation of major investment projects.

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The PPCA does not hold equity shares or in any way control any public enterprises.

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Khan and sangkat administrations submit the budget execution reports to the PPCA, which is available on the I-SAF database of NCDDS; however, the audit or unaudited financial positions are not published.

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The PPCA does not identify the contingent liabilities in a report.

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Economic analyses are not carried out to assess the feasibility of major investment projects proposed for the next year’s budget.

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The Project Formulation Committee of PPCA selected investment projects proposal based on PIP 3-year rolling as well as political interests. There is still a lack of specific criteria for project selections.

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Technical line departments in the PPCA are responsible for project costings. Medium-term major project costing included in the PIP does not reflect full capital and recurrent costs for the forthcoming budget year as well as included in the annual budget.

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The existence of the working group monitors major projects implementation and report annually; however, these reports were not published.

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The PPCT consolidates its cash balances each month.

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The PPCA registers state property annually but lacks asset information on immovable assets and the value of asset. However, the information is not made available to the public and some immovable assets have not had hard titles.

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The State Property Commission of PPCA has authority to monitor and dispose and follows the Prakas no.002 MEF.PrK (2020) on Detailed Rules and Procedures on Disposal Asset from Inventory List.

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The PPCA estimates of the revenue and expenditure based on information on transfers, revenue and expenditure assignment.

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The PPCA does not prepares estimates of the fiscal impact in the BSP and annual budget.

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The annual budget proposal presents only current budget and one following year.

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The gap between the BSP estimates for the forthcoming budget year and the subsequent annual budget is a quite substantial 20%-30% as well as the gap is not explained in the budget proposal.

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There is a clear budget calendar that is set out in the Law on Financial Regime and State Property Management for SNAs (2011).

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There is a clear guidance for budget formulation based central government guidance; however, it does not include budget ceiling for PPCA.

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The governor submitted the budget proposal to PPCC less than one month.

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The PPCC reviews cover only revenue and expenditure but lake of review completed on policies, and medium-term expenditure.

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The PPCC lacks of its own procedure for budget review, resulting in a lack of effective budget scrutiny.

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Approval of the 2020 budget was in accordance with the budget calendar set out in Law on Financial Regime and State Property Management (2011). There were no significant delays.

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There is a clear rule for in-year budget adjustment. When there is a budget adjustment, the PPCA must request for approval from the MEF. The rules for adjustments to the annual budget appropriations are strictly respected.

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The PPCA receives monthly revenue collections data from the Phnom Penh Capital Treasury and from the Phnom Penh Municipality of Tax Division.

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All revenue is directly transferred to the national TSA on a daily basis. These accounts are ‘zero balance’ accounts.

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The central government is responsible for collecting taxes.

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The PPCT consolidates the cash balance daily.

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A cash flow forecast is prepared for the fiscal year and is updated at least quarterly by the PPCT on the basis of actual cash inflows and outflows.

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There is no commitment ceiling provided at least one month in advance and based on revenue collection.

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The budget adjustment happens only one time in 2020 in a transparent and predictable way.

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Stock expenditure arrears are not able to assess due insufficient data based on definition of PEFA.

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Data maintained on the FMIS can be extracted to generate Excel reports and data on stock and composition of arrears is monitored by the PPCT on a regular basis and reported annually based on current practice.

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The payroll is supported by full documentation for all changes made to personnel records each month and checked against the previous month’s payroll data. Staff hiring and promotion is controlled by a list of approved staff positions. The PPCA control only staffs in the jurisdiction and has the authorization to promote only up to deputy heads of departments.

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The personnel records and payroll are updated at least monthly, generally in time for the following month’s payments and retroactive adjustments to the payroll are between 5% and 11% from 2018-2020.

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Sufficient controls exist to ensure the integrity of the payroll data, but audit trails are generally missing.

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The NAA audited the PPCA in 2018 on PFM (expenditure, revenue, and asset management) and internal control. There is no findings/information on payroll.

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The PPCA is a procuring unit recording all data in an excel spread sheet and the total value of 34 contracts could calculate against the total annual procurement value.

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The total value of contracts awarded through competitive methods in 2020 was only 10%.

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There is only 1 key procurement information made available to the public.

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Criteria (i) is not met and the other 5 are met.

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Segregation of duties is clearly specified across administrative units throughout the expenditure process; however, it is partially effective.

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The PPCA executes the annual budget based on cash availability and commitment is under control of PPCEF and Payment is under control of PPCT. However, the PPCA has not prepared for quarterly revenue and expenditure programs and submission to PPCDEF.

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The majority of payments are compliant with regular payments procedures and majority of exceptions are duly authorized or justified.

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No internal audit has taken place during the assessment period.

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It is a function of the central government.

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It is a function of the central government.

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It is a function of the central government.

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There is a clear separation of responsibility from entry data to recording in the business process of FMIS which provides information on any access to records and changes to data entry and results in an audit trail. However, there is no operational unit in charge of the integrity of the system.

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The coverage and classification of data allow direct comparison to the original budget for the main administrative headings under the PPCA.

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The PPCA produces monthly budget execution reports and issues them within two weeks from the end of each month. These reports are used for monthly PPCC meeting.

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Expenditure is captured at the payment stage only (not including the commitment stage).

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The PPCA ’s annual financial reporting includes only revenues and expenditures and cash balance.

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Annual financial reports are prepared and submitted to the MEF for consolidation. The MEF will then prepare a draft budget settlement law and submit that for an external audit by NAA, typically in Q3. The draft of the consolidated budget settlement law is inclusive of both national and subnational administrations.

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Cash Basis of Accounting Standard is not applicable for the PPCA since it is used for central government.

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