(Unofficial Translate) - Ministry of Economy and Finance · (Unofficial Translate) MINISTRY OF ECONOMY AND FINANCE Strategic Capacity Development Plan In the Framework of Public Financial

(Unofficial Translate)

MINISTRY OF ECONOMY AND FINANCE

Strategic Capacity Development Plan

In the Framework of

Public Financial Management Reform Program

(Stage 3)

Prepared by

Ministry of Economy and Finance

December, 2017

Page i of 42

Unofficial Translation

Kingdom of Cambodia

Nation Religion King

3 Ministry of Economy and Finance

No. 508 SHV.BK

Prakas

On Promulgating the Strategic Capacity Development Plan

in the Framework of Public Financial Management Reform Program (Stage 3)

Ministry of Economy and Finance

3 Senior Minister

Minister of Ministry of Economy and Finance

Having seen the Constitution of the Kingdom of Cambodia

Having seen the Royal Degree No. NS/RKT/0913/903 dated 24 September 2013 on the

Formation of the Royal Government of Cambodia

Having seen the Royal Degree No. 02/NS/94 dated 20 July 1994 promulgating the Law

on Organization and Functioning of the Councils of Ministers;

Having seen the Royal Degree No. NS/RKM/0196/18 dated 24 January 1996

promulgating the Law on the Establishment of Ministry of Economy and Finance;

Having seen the Royal Degree No. NS/RKM/0508/16 dated 13 May 2008 promulgating

the Law on Public Financial System;

Having seen the Sub-Degree No. 75 RNK.BK dated 25 May 2017 on the Amendment of

Sub-Degree No. 488 RNK.BK dated 16 October 2013 on Organization and Functioning of

Ministry of Economy and Finance;

Having seen the Sub-Degree No. 488 RNK.BK dated 16 October 2013 on Organization

and Functioning of Ministry of Economy and Finance;

Having seen the Sub-Degree No. 95 RNK.BK dated 23 July 2015 on Promoting Economics

and Finance Institute as a General Department under Supervision of Ministry of Economy

and Finance;

Having seen the Prakas No. 1058 SHV.BK dated 03 September 2015 on Organization and

Functioning of Departments and Subordinate Entities of Economics and Finance Institute

of Ministry of Economy and Finance;

Pursuant the Needs of Ministry of Economy and Finance

Thereby Decided

Article 1:

Promulgating the Strategic Capacity Development Plan in the Framework of Public Financial

Management Reform Program (Stage 3) of Ministry of Economy and Finance as attached with

this Prakas.

Page ii of 42

Article 2:

General Secretariat, Cabinet, General Departments, Department, Provincial Departments, and

Other subordinate entities of Ministry of Economy and Finance shall effectively implement this

Prakas from the date it is signed.

Phnom Penh, 21 May 2018

Senior Minister

Minister of Economy and Finance

Signed and Stamped

H.E. Dr. Aun Pornmoniroth

CC:

- Council for Ministers

- Secretary General of the Royal Government

- Cabinet of Samdech Prime Minister

- Cabinet of Samdech, H.E., Lok Chumteav Deputy

Prime Ministers

- Secretary of States and Under Secretary of States

- General Secretariat, General Department, General

Inspectorate Department, and Economics and

Finance Institute

- Royal Gazette

- Documentation - Archives

Page iii of 42

Unofficial Translation

Kingdom of Cambodia

Nation Religion King

3 Ministry of Economy and Finance

No. 029 SHV

Decision

On The Establishment of Capacity Development Working Group

of Ministry of Economy and Finance

3 Senior Minister

Minister of Ministry of Economy and Finance

Having seen the Constitution of the Kingdom of Cambodia

Having seen the Royal Degree No. NS/RKT/0913/903 dated 24 September 2013 on the

Formation of the Royal Government of Cambodia

Having seen the Royal Degree No. 02/NS/94 dated 20 July 1994 promulgating the Law

on Organization and Functioning of the Councils of Ministers;

Having seen the Royal Degree No. NS/RKM/0613/012 dated 20 June 2013 promulgating

the Law on the Amendment of Article 28 of the Law on Organization and Functioning of

the Councils of Ministers;

Having seen the Royal Degree No. NS/RKM/0196/18 dated 24 January 1996

promulgating the Law on the Establishment of Ministry of Economy and Finance;

Having seen the Royal Degree No. NS/RKM/0508/16 dated 13 May 2008 promulgating

the Law on Public Financial System;

Having seen the Sub-Degree No. 488 RNK.BK dated 16 October 2013 on Organization

and Functioning of Ministry of Economy and Finance;

Having seen the Sub-Degree No. 75 RNK.BK dated 25 May 2017 on the Amendment of

Sub-Degree No. 488 RNK.BK dated 16 October 2013 on Organization and Functioning of

Ministry of Economy and Finance;

Having seen the Sub-Degree No. 95 RNK.BK dated 23 July 2015 on Promoting Economics

and Finance Institute as a General Department under Supervision of Ministry of Economy

and Finance;

Having seen the Prakas No. 1058 SHV.BK dated 03 September 2015 on Organization and

Functioning of Departments and Subordinate Entities of Economics and Finance Institute

of Ministry of Economy and Finance;

Pursuant the Needs of Ministry of Economy and Finance for Officials’ Capacity Building

and Development in field of Public Economics and Financial Management.

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Thereby Decided

Article 1:

Established the Capacity Building Working Group of Ministry of Economy and Finance, which

membered as follow:

1. H.E. Dr. Hean Sahib Secretary of State

of Ministry of Economy and Finance Chairman

2. H.E. Meas Soksensan Secretary General

of Secretariat General Department, MEF Vice Chairman

3. H.E. In Em Direct General of Economics and Finance Institute Vice Chairman

4. Mr. Yeth Vinel Deputy Secretary General of the General

Secretariat, Steering Committee of the Public

Financial Management Reform (GSC) Member

5. Mr. Nhim Khemara Deputy Director General

of General Department of Budget Member

6. Mr. Ken Sambath Deputy Director General

of General Department of Taxation

7. Mr. Bun Vannarith Deputy Director General of General Department

of State Property and Non-Tax Revenue Member

8. Mr. Dy Sovan Deputy Director General of General Department

of Sub-National Administration Finance Member

9. Mr. Seng Sreng Deputy Director General

of General Department of Public Procurement Member

10. Mr. Khiev Sam An Deputy Director General

of General Department of Custom and Excise Member

11. Mr. Soun Vichet Deputy Director General

of General Department of National Treasury Member

12. Mr. Chou Vannak Deputy Director General

of General Department of Financial Industry Member

13. Mr. Chan Narith Deputy Director General of General Department

of Economic and Public Finance Policy Member

14. Mr. You Ty Vice Rector of Economics and Finance Institute Member

15. Mr. Hiv Panhavuth Deputy Director General

of General Department of Resettlement Member

16. Mr. Thon Vuthy Director of Department of Administration,

Planning and Complaints Research Analysis,

General Inspectorate Department Member

17. Mr. Ho Kunvuth Director of Department of General Affair,

General Department of International Cooperation

and Debt Management Member

18. Mr. Keat Heng Deputy Director of Department of Local Internal

Audit, General Department of Internal Audit Member

19. Mr. Eang Sopheak Director of Training and Perfection Department,

Economics and Finance Institute Member

Article 2:

Capacity Development Working Group (CDWP) of Ministry of Economy and Finance shall

implement roles and duties as follow:

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Lead, supervise and provide strategic guidance in implementing and evaluating Strategic

Capacity Development Plan (SCDP) in the Framework of Public Financial Management

Reform Program (Stage 3);

Ensure and support the training and perfection in area of public economic and financial

management to be implemented collectively, systematically and comprehensively;

Lead and provide guidance for the implementation of the Training Need Assessment and

The Effectiveness of training and perfection;

Lead and provide guidance for updating SCDP in accordance with the need of the PFMRP

implementation in stage 4;

To execute other tasks as delegated by Minister of Ministry of Economy and Finance.

Article 3.

Capacity Development Working Group is secretariat by the Training and Perfection Department

of Economics and Finance Institute of Ministry of Economy and Finance.

The secretariat shall roles and duties as follow:

Research and prepare annual action plan for the approval from Capacity Development

Working Group;

Monitor and report the progress and challenges of SCDP’s implementation for the

Capacity Development Working Group’s acknowledgement and approval;

Manage, Monitor, and Evaluate activities of advisors, and national and international

consultants of Capacity Development Working Group;

Coordinate the Capacity Development Working Group’s meeting and prepare meeting’s

report;

Manage, allocate, and report the status of Capacity Development Working Group’s

resources;

To execute other tasks as delegated by Chairman of Capacity Development Working

Group.

Article 4.

To enforce quality, comprehensiveness, effectiveness in leading the Capacity Development

implementation in the framework of Public Financial Management Reform Program, the

working group are mandated to:

Organize short course training and study visit locally and internationally for

strengthening knowledge and knowhow needed to support in leading the Capacity

Development implementation;

Recruit advisors and national and international consultants for knowledge transferring,

experience sharing, consulting, researching, and supporting the evaluation on quality,

effectiveness, and training needs assessment;

Discuss and exchange idea with Ministries/institutions, Development Partners, Training

Institutions, and other think-tank entities;

Make use of technical cooperation and financial support from Development Partners to

strengthen officials’ capacity development in the framework of Public Financial

Management Reform Program;

Cooperate with development partners or training institutions to conduct medium and

long term capacity development program in field relevant to public financial

management.

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Article 5.

Vice Chairman and Members are subjected to join the meeting as invited by Chairman. In case,

the Chairman unable to attend, a vice chairman will be assigned to lead the meeting on

Chairman’s behalf. Chairman also could be able to invite representatives of other

ministries/institution to join meeting as necessary.

Article 6.

Any regulations contradict to this Decision shall be null and void.

Article 7.

Head of Cabinet, Secretaries General of General Secretariat, Directors General of all General

Departments, Inspector General of General Inspectorate Department, Rector of Economics and

Finance Institute, and Head of relevant entities of Ministry of Economy and Finance, and those

listed in Article 1. shall effectively implement this Decision from the date it is signed.

Phnom Penh, 21 May 2018

Senior Minister

Minister of Economy and Finance

Signed and Stamped

H.E. Dr. Aun Pornmoniroth

CC:

- Secretary of States of the MEF

- Deputy Secretary of States of MEF

“For information”

- General Secretariats

- General Departments

- Economics and Finance Institute

“For implementation”

- As in article 7

- Documentation - Archives

Page vii of 42

Table of Contents

Acronyms and abbreviations ............................................................................................................. viii

1. Introduction .......................................................................................................................................... 1

1.1. Background ....................................................................................................................................... 1

1.2. Evaluation of Training and Perfection and Previous Achievement ................................................. 3

1.3. Challenges of Training and Perfection and Solution measures ........................................................ 5

2. Vision and Mission .............................................................................................................................. 6

2.1. Vision ................................................................................................................................................ 6

2.2. Mission ............................................................................................................................................. 6

3. Goals, Objectives and Expected Outcomes ..................................................................................... 7

3.1. Goals ................................................................................................................................................. 7

3.2. Objectives .......................................................................................................................................... 7

3.3. Expected Outcomes ........................................................................................................................... 7

4. Strategic Framework of Training and Capacity Development ................................................... 8

4.1. Training Need Assessments (TNA) ................................................................................................. 9

4.2. Key Success Factors ........................................................................................................................ 11

4.3. Strategic Direction and Strategies .................................................................................................. 12

4.3.1. Strategy 1: Institutional capacity development .............................................................. 12

4.3.2. Strategy 2: Strengthening and enhancing research and development ........................... 12

4.3.3. Strategy 3: Training and perfection .................................................................................. 13

5. Action Plan .......................................................................................................................................... 13

6. Implementing actors and mechanism and sources of finances ................................................... 2

6.1. Implementing Actors ........................................................................................................................ 2

6.2. Implementing mechanism ................................................................................................................. 6

6.3. Sources of Finances ........................................................................................................................... 7

7. Monitoring and Evaluation ................................................................................................................ 2

7.1. Reporting System .............................................................................................................................. 2

7.2. Monitoring and Evaluation Mechanism .......................................................................................... 2

7.3. Monitoring and Evaluation Methodology ........................................................................................ 2

8. Conclusion ........................................................................................................................................... 22

Appendix 1: Table of Action Plan of Capacity Development ....................................................... 24

Appendix 2: The Objectives of PFMRP ............................................................................................. 28

Appendix 3: Flows of Actors’ System and Implementing Mechanism for SCDP ............................. 29

Appendix 4: Table of Significant Achievement on Training 1998-2016 ...................................... 30

Appendix 5: Public Administration Entities in Cambodia ............................................................ 40

Appendix 6: Total number of Budget Entities in Cambodia ......................................................... 41

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Acronyms and abbreviations

CDWG Capacity Development Working Group

DP Development Partner

EFI Economics and Finance Institute

FMIS Financial Management Information System

GDAP General Department Action Plan

GSC General Secretariat of the PFM Steering Committee

LMs Line-Ministries

MBPI Merit Based Pay Initiative

MEF Ministry of Economy and Finance

NGOs Non-Governmental Organizations

PB Program Budget

PFM Public Financial Management

PFMRP Public Financial Management Reform Program

POC Priority Operating Cost

RGC Royal Government of Cambodia

SBP Strategic Budget Plan

SCDP Strategic Capacity Development Plan

TNA Training Need Assessment

TOT Training of Trainer

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1. Introduction

Capacity Development is a core and key instrument to support sustainable development and

boost productivity in both public and private sectors. It covers institutional framework development;

working culture adjustment; policy, institutional procedure, and system; capacity; skill; and

motivation that would contribute to achieve institutional ultimate goal.

In 2004, Public Financial Management Reform Program (PFMRP) was first launched by Royal

Government of Cambodia (RGC) with strong political commitment and clear objectives. This

reform aims to transform budget system, from centralized and input-based to decentralized and

performance-based budget system. The PFMRP consist of 4 strategic platforms and incremental

stages with specific goals including: Stage 1. Budget Credibility, Stage 2. Financial

Accountability, Stage 3. Budget-Policy Linkages, and Stage 4. Performance Accountability.

The PFMRP is one of the RGC key reform programs that aim at achieving socio-economic

development and National Poverty Reduction Strategy; significantly, Public Financial

Management (PFM) is a part of Good Governance, which is a core of “Rectangular Strategy”

Phase 3 for Growth, Employment, Equity and Efficiency of the Royal Government of Cambodia

of the Fifth Legislature of the National Assembly.

1.1. Background

In the context of regional and global economic integration and with influential tendency of rapid

transformational changes in information technology and telecommunication, the quality and

professional human resource development is essential to support achieving national socio-

economic development effectively and sustainably. In this sense, the RGC has regarded the

strengthening human resource and institutional development as a crucial element and essential

for assuring sustainability and efficiency of the implementation of the PFMRP and her other key

reform programs.

In this spirit, the Strategic Capacity Development Plan (SCDP) for government officials in area

need for the PFM implementation was first developed and officially approved for the

implementation in March 27, 2007 by the Steering Committee of Public Financial Management

Reform of the Ministry of Economy and Finance (MEF) for guiding the preparation and

implementation of the research, training and perfection programs responding to the needs of

PFMRP implementation across stages 1 to 4. This strategic plan is a vivid document that could

be adjusted and/or updated in respond to the capacity development needs and the evolving

context of each PFMRP platforms and stages.

Based on experiences, capacity development is conducted through skill development and

enhancing scope of capacity development methodologies; all line ministries/institutions need

to be ready and involve in execution. In this scene, skill development consists of 2 important levels,

including foundation skills and professional skills, aligning to the needs of ministries/institutions.

On the other hand, enhancing scope of capacity development methodologies refer to the instruments

for developing government officials’ capacity of each institution who develop their own human

capital policy development, outsourcing experts, institutional development, cooperation development,

and incentive system development.

In fact, during in the stage 1of the PFMRP, skill development has focused mainly on foundation

and professional skills for streamlining knowledge and understanding with regard the spirit and

meaning of the PFMRP to leaders, management and officials of the MEF in order to raise support

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and involvement in the implementation of this reform program toward achieving goal of

“Budget Credibility”. Moreover, an incentive system, namely MBPI1, for officials in teamwork of

the PFMRP of the MEF has been put in practice in addition to the official salary system, along

with, international expert had been used as medium in enhancing scope of capacity development

methodologies.

In Stage 2, along with continuing its focus on foundation knowledge and skills training, the

capacity strengthening and development program has been expanded in skills to more specific

professional skills needed for the implementation of “Program Budget (PB) and Budget entity”

and the introduction of “Financial Management Information System (FMIS), phase 1”, as well as

in and scope other 9 line ministries2 and its relevant subordinate entities at national and

provincial level in order to continue maintaining goal of “Budget Credibility” essentially

achieving in stage 1 and to achieve “Financial Accountability” which was the fundamental goal

of the PFMRP in stage 2. With this stage, the medium in enhancing scope of capacity development,

incentive system has changed from MBPI scheme to Priority Operating Cost (POC) for officials

in team work of the PFMRP of the MEF and the line-ministries (LMs), along with official salary

system that has gradually increased. Moreover, capacity development has also implemented in

form of knowledge and experience sharing from international technical experts through seminars

and short courses organized in Cambodia, as well as, through enhancing cooperation with

international training institutions.

Currently the PFMR implementation is in stage 3 with goal to improve linkages between budget

and prioritized policies of the RGC and meanwhile most of ownerships and responsibilities in

finance being transferred to line ministries, which it is a special turning point, despite the fact that

human resource is still limited. As of 2017, there are 36 line-ministries with their relevant

subordinate entities have involved in implementing full piloting program budget and budget

entity. By 2018, all ministries and government agencies will implement this program budget and

budget entity all together. In this sense, the PFMRP implementation is scaling up comprehensively

in scope and complexity, which require all line ministries and government agencies to increase

willingness and commitment more proactively to the PFM implementation. With this regard, all

line ministries need to increase more strengthening professional skills and capacity of their

officials for the PFM implementation, especially for group of financial management officials such

as procurement team, budget team, petty cash advance officers, deputy Petty Cash advance

officers, payment agents, and substitute payment agents, in order to strengthen effectiveness,

transparency, and accountability complying with PB guidance framework and procedures in

implementing the program budgeting and budget entity.

In order for the capacity strengthening and development programs and activities being prepared

and implemented systematically, collectively, and comprehensively toward good quality and

efficiency, in 2015 the Economics and Finance Institute (EFI) was promoted to be a general

department3 MEF with function to be responsible for research, training and perfection for

government officials through proactive cooperation with all general secretariats/departments of

the MEF, line ministries, government agencies and all relevant national and international

1 MBPI: stand for Merit Based Pay Initiative 2 There are 10 ministries that implemented full piloting program budgeting in 2015: Ministry of Economy and

Finance, and other 9 ministries: (1). Ministry of Education, Youth and Sport (2). Ministry of Health, (3). Ministry of Women’s Affairs, (4). Ministry of Labor, and Vocational Training, (5). Ministry of Agriculture Forestry and Fisheries, (6). Ministry of Rural Development, (7). Ministry of Public Work and Transport, (8). Ministry of Land Management, Urban Planning and Construction, (9). Ministry of Justice

3 Sub Degree No. 95 on July 23, 2015

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partners. The capacity development on area of public economic and financial management has

to continually focus on skill development through professional training program according to

the needs and enhancing scope of capacity development methodologies that cover all line

ministries and based on the Strategic Capacity Development Plan in the framework of PFMRP

stage 3. In this scene, skills and topics relevant to training program need to be improved and

updated through research and development, as well as, regularly evaluated the results in order

to assure linkages of effectiveness and quality of professional training to the implementation of

functions and duties with responsibility and conscientiousness of trainees toward achieving goal

of stage 3 of the PFMRP reform.

In this regard, the SCDP need to be updated in accordance to the current context and influential

conditions of the PFMRP’s next following stages in which new skills, topics, and methodologies

are required to be complied with guidance framework, regulations, and technical aspects of full

piloting program budget and the implementation of the FMIS phase 2, as well as the interdependent

between the PFMRP and two other RGC strategic reform programs such as Public Administration

Reform Program and Decentralization and Deconcentration Reform Program for developing in

a manner of democracy at subnational level.

In conclusion, this SCDP is a medium term strategic tool navigating for the preparation and

implementation of annual plan, programs and activities of capacity development in area of public

economics and financial management for targeted participants who involves in the processes of

“Budget Preparation, Budget Approval, Budget Execution, Budget Monitoring and Evaluation,

Processes and Compliances Auditing and Financial Inspection on Outputs and/or Performance of

the implementation of the full piloting Program Budget and Budget Entity”4 in the framework

of PFMRP in stage 3 in order to increase linkages between budget and prioritized policies of the RGC

and for effective and efficient utilization and allocation of public financial resources for socio-

economic development, responding to the need and wishes of the people, in a transparency,

accountability and a comprehensive check-and-balance manner.

1.2. Evaluation of Training and Perfection and Previous Achievement

In the institutional framework, training and perfection affairs on public economic and financial

management have been organized and implemented by various actors, based on its necessity

and possibility. Among those, EFI which was established in 1997 with technical support from

World Bank under founding initiative of Kitisedhapundit Keat Chhon, the former Deputy Prime

Minister, minister of the MEF, Dr. Aun Pornmoniroth, Senior Minister, Minister of the MEF, the

former Secretary General of the MEF and executed by Dr. Hean Sahib, Secretary of State of the

MEF and the former director of EFI, was a significant actor that has actively engaged in these

capacity building activities.

EFI has cooperated with organizations and educational institutions such as World Bank Institute

(WBI), Asia Development Bank Institute (ADBI), International Monetary Fund (IMF), United

Nation Development Program (UNDP), University of the Philippines (UP), Asia Institute of

Management (AIM) Philippine, Civil Service College (CSC) Singapore, IMF-Singapore Regional

Training Institute (STI), University of Malaya (UM), Nagoya University, Japan International

4 Target participants consist of 4 categories: (1). Group of financial management officials such as procurement team, budget

team, petty cash advance officers, deputy Petty Cash advance officers, payment agents, and substitute payment agents; (2). Group of officials who join implementing action plans of the budget entities; (3). Officials and member of legislative institution; and (4). Officials and management leaders of National Audit Authority as well as the technical staff and management leaders of the relevant Non-Governmental Organizations (NGOs), who are invited to join observation on the implementation process of Program Budget and Budget Entity.

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Cooperation Agency (JICA), Japan Center for International Finance (JCIF), Korea Development

Institute (KDI), Charles Sturt University (CSU).

Since 2011, EFI has expanded its cooperation with other training and research institutions such

as United Nation Institute for Training and Research (UNITAR), Asia-Pacific Finance and

Development Institute (AFDI), Nanyang Technological University (NTU), Temasek Foundation

International (TFI), UNDP Bangkok Regional Hub. Besides, there were other actor engagement,

including general secretariats/departments and subordinate entities of the MEF and line ministries

have engaged in organizing and conducting training and perfection program, especially after the

phasing out of WB technical assistances.

In implementation framework, the training programs of EFI were classified into 3 categories: (1).

Long-term training programs, Master degree or Post-Graduated Study with specific period of 6

months to 2 years, for upgrading knowledge and capacity of middle management leaders and

technical officials, who currently promoted or reserved for promoting for duties and function

related to public economic and financial management, (2). Medium-term training programs,

Certificate based programs with specific period of 1 to 6 months, and focusing on area of public

economic and financial management for newly recruited officials, and (3). Short-term training

programs, with less than 1-month period and conducted in the form seminars workshops, short

courses and study visits to update knowledge, skill and information related to rules, regulations,

procedures and guidance framework for the PFMRP implementation.

Referring to training topics, during in 1998 to 2003, training programs had been focused on subjects

such as: Economic Management, Public Financial Management, Accounting, Law, Computer,

and English Language for financial controllers and special courses on “Leadership skill and

Economics and Finance Management” for the PFMRP to leaders of institutions or organizations,

special course on “ASEAN Customs and Excise Skill” for officials from General Department of

Customs and Excise, and special courses on “Taxation skills” for officials of General Department

of Taxation. Furthermore, there were numerous training courses in the form of seminars, study

visits and short courses with topics related to dissemination on reform measures and laws for the

implementation of economic and finance management and topics related to new tendency of

economics and finance in the country, region and the globe. From 2004, the training programs

have focused on economics, finance, budget, accounting, management, customs laws, financial

inspection on taxation, audit, English for finance, and computer operation skills etc., which were

fundamental skills for the PFMRP implementation in all stages.

As result, for the previous 20 years, the capacity development programs for government officials

in area need for public economic and financial management have achieved significant outcomes

and essentially contributing to capacity improvement of the human resource of the MEF as well as

the RGC to manage successfully macro-economic stability, public debt management, banking

and finance development, and public financial management. It helped eliminate issues of chronic

cash shortage and lead to cash surplus for investment expansion in priority sectors such as

education and health, and could help the government to increase salary/pension for civil

servants, policemen, militants, veterans as well as retired officials with regular disbursement at the

3rd week of every month.

Specifically, during 1998-2003, MEF had provided training officials, who are financial controllers,

head of entities, ASEAN custom and excise tax officers, taxation officers and other relevant officers

of the MEF and line ministries for 14,813 people (seen Annex 4: Part 1). During 2004-2016, the MEF

has trained technical officials and senior leaders of 17,317 people (Appendix 4: Part 2) by focusing

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on foundation skills of the PFMRP, Preparation and Implementation of Action Plan, of the

PFMRP, Preparation and Implementation of Program Budget, Preparation and Implementation of

Public Procurement, Preparation of the financial accounting records, Preparation of Financial

Statements, Recording and Tracking of the credit flows of the Program Budget, and other

relevant subjects related to the implementation of FMIS, needed for the PFMRP implementation.

In summary, all above trainings and perfections including all other previous capacity development

efforts have contributed fundamental knowledge, skills, and related qualifications for public

officials and senior management leaders to fulfill their missions and duties required for the

implementation of the PFMRP, which is a crucial policy tool for managing macroeconomic policy

framework, improving budget management system, modernizing public revenue mobilization

system, improving public accounting system, building financial auditing and inspection system,

privatizing public enterprise, and strengthening state property management that serve as key

factors for supporting the economic growth and socio-economic development.

1.3. Challenges of Training and Perfection and Solution measures

Even though, training and capacity development activities have achieved significant successes

so far as the above mentioned, yet after phasing out of technical supports from WB, the resources

and financial supports for training faced challenges in which we could not fully response to the

training needs for capacity development on time. Those challenges created financial constraints,

which caused most training programs afterward, being conducted in form of seminars and short

course programs since 2004 and conducted by various actors who were not specialized in

training and perfection, specifically from the beginning of stage 2 of the PFMRP implementation

onward. Thus, the capacity development has been conducted separately, without a systematic,

collective and comprehensive mechanism that would cause a pressure on coordination management

and spending and creating question and/or doubt on quality and effectiveness of the training.

Moreover, by 2018, in the framework of the PFMRP stage 3, the full piloting implementation of

program budget will cover all ministries and/or government institutions including its subordinate

entities. This would lead increasing the number of all budget entities up to 8845. And those

budget entities of 11-line ministries newly started implementing full piloting program budget in

2017 and of the three major ministries/institutions starting in 2018 will have priority needs for

capacity development, which lead the demands to increase significantly. Also, based on previous

experiences of the PFMRP implementation in 2015 and 2016, it is clear that some budget entities

could perform very well in terms of effectiveness, transparency, consistency and timely, while

others faced some challenges. Those issues are mainly related to the officials’ knowledge and

capacity of those budget entities, which were limited.

Therefore, as for solution measure in the future, we have to rebuild a systematic, collective and

comprehensive training and perfection system to assure effective training and capacity

development for government officials with adequate knowledge and skills needed for the

successful and sustainable implementation of the PFMRP. This work was precisely indicated by

Dr. Aun Pornmoniroth, Senior Minister, Minister of the MEF, during the retreat of the PFMRP

implementation in 2016 with the applaud and supports from all line ministries and development

partners.

5 As of 2018, there are 884 budget entities according to official data from general department of budget of the MEF. However, the

exact numbers may vary because ministries/institutions could establish new or distinguished their budget entities. Thus, in order to monitor closely the number and capacity of budget entities, TNA needs to be conducted annually.

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In this spirit, the Strategic Capacity Development Plan in the framework of PFMRP stage 3 plays a

crucial role in building a systematic, collective and comprehensive training and perfection system in

the area of public economic and financial management including state property management and

related skill for FMIS implementation toward ensuring quality and effectiveness of training and

capacity development for targeted public officials to implement the PFMRP effectively and sustainably.

2. Vision and Mission

2.1. Vision

This Strategic Capacity Development Plan’s vision is to build a systematic, collective and

comprehensive training and perfection system in order to equip targeted public officials with

adequate knowledge, profession, capacity, and talent for public economic and financial management,

state property management and FMIS implementation that would eventually contribute to support

the implementation of Rectangular Strategy Phase 3 of the Royal Government of Cambodia for

growth, employment, equity, and efficiency in Cambodia.

2.2. Mission

To achieve this vision, the MEF with EFI as a technical secretariat on capacity development, has

mission to provide training and perfection to targeted public officials of the MEF, line ministries

and its relevant subordinate agencies in area of public economic and financial Management, state

property management, and FMIS implementation related skills by focusing on key activities as follows:

- Implementing quality training and perfection on Public Economic and Financial

Management, State Property Management, and FMIS implementation related skills

- Conducting research and gathering inputs of policy and relevant programs

implementation on Public Economic and Financial Management and State Property

Management that enable enhancement and improvement for training and perfection

- Managing and developing database for supporting quality training and perfection

- Identifying training needs and evaluating quality and effectiveness of training and perfection

- Evaluating level of fundamental knowledge and relevant skills of participants and defining

proper training methodologies and techniques before implementing any training and

perfection programs

- Initiating, coordinating, and enhancing cooperation with relevant national/international

research and training institutions and/or universities to modernize our research and

development, training and perfection programs

- Publishing and disseminating the research findings and other studied documents related

to economics and financial concerns in order to support training and perfection for target

government officials.

- Organizing and coordinating the transferring and sharing knowledge, skills and best

practices from both national and international consultants and experts to government

officials, trainers, speakers and professors

- Selecting and arranging trainers/speakers for implementing research, training and

perfection programs and evaluating accomplishments for motivation.

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3. Goals, Objectives and Expected Outcomes

3.1. Goals

This Strategic Capacity Development Plan (SDCP)’s goal is to provide direction and guidance on

the preparation of detailed plan and curriculums for a systematic, collective, and comprehensive

training and perfection with assurance of quality, effectiveness and profound profession in

responding to the needs in stage 3 of the effective and sustainable PFMRP implementation.

3.2. Objectives

This Strategic Capacity Development Plan (SCDP)’s objective is to provide guidance and direction

for the implementation of systematic, collective and comprehensive training and perfection programs

to ensure quality, effectiveness, and profound profession, together with close cooperation with

training institutions and general secretariats/departments, and related entities of the MEF, line

ministries and related national/international partners, in order to fully support PFMRP Stage 3

implementation.

3.3. Expected Outcomes

Based on the above stated vision, mission, goals and objectives, this SCDP is expected to achieve

expected outcomes as follow:

- A systematic, collective and comprehensive training and perfection system being built,

organized and implemented consistently and effectively

- Targeted government officials being trained effectively and equipped with a suitable

quality and profound profession in area of public economic and financial management,

state property management, and FMIS implementation skills related responding to the

need of the effective and sustainable PFMRP implementation

- Competence and number of the trainers, speakers, technical officials specialized in

capacity development affairs being adequately enhanced and strengthened for the

research, training and perfection as well as evaluation of Training Need Assessments, and

achievement of the program

- Infrastructures, facilities and database management system of institutions in charge of

training and perfection being modernized in accordance to needs and international standards

- Research, training, and perfection needs being analyzed and identified for planning and

detailed curriculum being prepared in order for effective and timely implementation

- Fundamental knowledge and related skills of participants, methodologies and techniques

for training and perfection being assessed and defined before the actual implementation

- Research program, training and perfection curriculums, course subjects and materials for

trainings being revised and updated in response to needs of PFMRP and effective and

sustainable of state property management

- The outcomes of training and perfection being monitored and evaluated to reflect the

quality and effectiveness responding to specific needs of PFMRP, state property management,

and FMIS implementation

- Cooperation and collaboration with line ministries and relevant national/international

partners’ institution in implementing research, training and perfection and sharing of

information, knowledge, experience, and best practice being strengthened and enhanced

- Research findings and important study materials related to public economic and financial

management and state property management being compiled, published and

disseminated in order to support training and perfection to target government officials.

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4. Strategic Framework of Training and Capacity Development

Based on international best practice, the capacity development needs support, engagement and

cooperation from key relevant actors such as Training Provider Institutions, Training Receiver

Institutions and Training Supporting Institutions. Training Provider Institutions must have

recognition, skills and specialization, experiences and met a technical standard of qualifications

for training and perfection, including qualified professors, trainers, speakers, curriculums,

methodologies, training equipment and facilities and strong infrastructure support, as well as,

adequate financial resources.

Training Receiver Institutions have to cooperate in providing related information and data for

evaluating and analysing training needs including topics, subjects, targeted participants and

methodologies for training and perfection. In addition, they have to nominate the right officials

with qualified criteria and requirements of the training courses and also to provide those officials

opportunities to utilize knowledge and skills gaining from the courses. Moreover, the Training

Receiver Institution have to cooperate and sharing information and feedback on performance

and effectiveness of skill and knowledge application of those trainees to training provider institutions.

Training Supporting Institutions are referred to those are neither training provider nor receiver

institutions, but could have relevant interests or missions. In this context, they are referred to the

development partners. This kind of institutions need to cooperate and provide spiritual, technical

and financial support, as well as consultation, for the earlier two actors. Because, scientifically,

the process of knowledge absorption need a combination and interaction of explicit and tacit

activities in the classroom, laboratory and in the workplaces. Furthermore, Training Supporting

Institution could also provide comments on training curriculums and/or methodologies and

engage directly or indirectly in sharing experiences and technical expertise to training provider

institutions and/or participants, in order to smoothen the process of training delivery effectively.

In technical aspect and in accordance with the spirit of the Strategic Capacity Development Plan

in the framework of PFMRP stage 3, the training and perfection programs are classified into three

categories as follow:

(1). Long-term training program: referred to the degree training program with 6 months

to 2-years period of studying. It could be Master Degree and/or post-graduate diploma courses

for enhancing and upgrading knowledge and capacity for mid-level management leaders and

technical officials, who currently promoted or reserved for being promoted for duties and

function related to public economic and financial management. This training program will be

organized in form of intensive full-time or part-time course series, as well as scholarship courses

in the framework of cooperation between MEF and national/international partners.

(2). Medium-term training programs: referred to the certificate-based training courses

with period of learning intensively from 1 to 6-month and aim to provide orientation and proven

technical skills in relevant to public economic and financial management for public officials,

specifically, newly recruited and/or new rotated officials for the implementation of the PFMRP.

This training program will be organized in the form of intensive full-time or part-time basis and

conducted in the country or abroad.

(3). Short-term training programs: referred to perfection and updating knowledge, skill,

and information related to rules, regulations and guidance framework for PFMRP implementation.

This short of training programs has period of learning with less than one month and will be

conducted in the forms of seminars, workshops and/or study visit, in the country or abroad.

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These three training programs will be designed based on the finding of actual Training Need

Assessment and Analysis (TNA) done with budget entities and conducted in a collective, systematic

and comprehensive way, in order to ensure quality, effectiveness and profound profession with

being awarded diploma and/or certificate to trainees, who are evaluated to be successful in their

study and/or participation.

With this regard, the strategic framework of the training and capacity development for the PFMRP,

stage 3 is to accelerate skill development and enhancing scope of capacity development methodology in

accordance with the strategic approaches as such: (1). Institutional Capacity Development, (2).

Research, Development and Enhancing Cooperation and (3). Implementation of collective, systematic

and comprehensive Training and Perfection with regular evaluation of quality and effectiveness

aligning with the targeted trainees’ role, function and duty within the budget entities.

4.1. Training Need Assessments (TNA)

The PFMRP implementation, state 1 and state 2, have successfully completed with achieving

goals of “building budget credibility and financial accountability”, while capacity development

had been accredited as one of the important component supporting the above said success of the

PFMRP implementation. Even though, those capacity development activities have been evaluated

and recognized as yet incomplete.

In fact, the accurate training and perfection focusing on fundamental and technical skill development

have been implemented for targeted officials, but some topics for some specific sectors stated in

the strategy capacity development plan need to be sharpen even more. At the same time, the

enhancing scope of capacity development has yet implemented in the medium of incentive

system of MBPI and POC, while its other components like institutional development and

development of medium for enhancing capacity through technical expert knowledge and

experiences transferring have not yet significantly implemented. Therefore, we have to reassess

the training need for the PFMRP, state 3 in order to initiate suitable strategies and action plan

that well response to the need.

To conduct TNA, we refer to the actual needs to analyse and evaluate gap of skills and capacity

available based on data from budget entities of line ministries/institutions for providing training

and perfection to targeted officials, by focusing on foundation skills and professional skills

needed to achieving goal of the PFMRP implementation, stage 3. In order to define the training

needs accurately, we have developed questionnaires, focusing on the principle of skill development

and enhancing scope of capacity development methodologies, that will acquirer through participating

in training courses and selecting prioritizes skills for enhancing their existing ones or developing

another specific skill needing. Moreover, EFI have organized consultative workshop and meeting

with all general secretariats/departments of the MEF and relevant entries of the line ministries

additional to training performance evaluation in all courses being done of the time. Additionally,

EFI has conducted information and data gathering from liaison officers of the line ministries

through group telegrams established for training courses in order to verify information and data

needs about the training and perfection in previous years, especially form 2014 onward. Through

these methods, we have gathered enough input to cover every corner from all budget entities of

relevant line ministries about actual training need including quantity and prioritized skills.

In accordance with the findings of TNA and analysis conducted by EFI on knowledge and skills

need related to the public economic and financial management for officials from the MEF and

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line ministries for the PFMRP, stage 3 (2017-2020)6, shows that Cambodia has high demand on

training and perfection in term of knowledge and talent for government officials. In fact, by 2017,

there are 36-line ministries with their subordinate entities need to implement full piloting

program budget. By 2018, there will be three major line ministries: Ministry of Interior, Ministry

of Defence, and Council of Ministers, as well as provincial departments and specialized subordinate

entities in both national and subnational level, will implement the full piloting program budget.

As a result, the number of entities will be 884 (Appendix 6).Thus, the groups of officials in charge

of financial management such as budget team, procurement team, officer in charge of finance,

petty cash advance officers, deputy petty cash advance officers, payment agents and substitute

payment agents of 221 budget entities that are newly created from ministries/institutions who

started implementing the full piloting program budgeting in 2017 and 47 budget entities of the

three major line ministries will have prioritized needs for training and perfection.

Furthermore, financial controllers from 30 public administration entities (Appendix 5) also have

the need for training on specific topics for PFMRP, because those entities also need to follow

principle guidelines of the PFM as well. Additionally, officials in charge of financial management

of budget entities and senior officials of line ministries that have been implementing full piloting

program budgeting since 2015 and 2016 and attended training courses in the past and still have

the need for accurate knowledge and other additional skill updating and enhancement, in order

to cope with the need and evolution of the PFMRP, state 3, especially initiating with new

regulations and guidelines for preparation and implementation program budget to the local

financial administration and the launch of FMIS, phase 2 at the start of 2017 with 10 line

ministries, which 5 ministries will begin first and proceed to all line ministries in both national

and subnational level.

The above evident reflects the tremendous needs of capacity development to public officials,

especially targeted groups of financial management officials of budget entities both national and

subnational levels who are engaging in PFMRP, stage 3. Those training and perfection need to

focus on topics and skills such as computer operation, accounting, computerized accounting,

budgeting, procurement, financing, auditing and inspection, leadership and change management,

public debt analysis and management, economics analysis and forecasting, financial development

management and analysis, analyse and evaluate investment in public private partnership (PPP),

analyse, evaluate, distribute, monitor and follow-up risks related to investment projects

through PPP mechanism; etc., which is essential for the PFMRP implementation along with other

related skills needed to implement full piloting program budget and budget entities.

Meanwhile, based on result of TNA in order to promote development of technical skill to

targeted official the training and perfection program on state 3 must continue to focus primarily

on Foundation Skills and Professional Skills. Foundation Skills are necessary for mainstreaming

and enhancing fundamental knowledge and understanding for the managements and officials

on the meaning and spirit of PFMRP to foster support and promote their participation. Those

skills and topics are “PFM concept, Mid-Term Expenditure Framework (MTEF), macroeconomics

management, public investment, public debt management, Program Budgeting and budget

entities concept note, economics analysis and forecasting, financial development analysis and

management, analyse and evaluate investment in public private partnership (PPP), and

leadership and change management, etc.”

6 In fact, the PFMRM, stage 3 cover 5 years (2016-2020) but due to the delay in the SCDP approval therefore, the

timeframe for the implementation being changed to 2017-2020. Even though the results of evaluation in 2015 and

of every courses delivery are used as input basis for the capacity development in the PFMRP, stage 3.

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On the other hand, Professional Skills are technical skills necessary to carry out roles and duties of

entities and line ministries. The prioritized skills such as: “recording public financial accounting,

preparing public financial statements, public procurement procedures and regulations, planning and

implementation of public procurement, procedures for preparing and implementing program

budgeting, table of petty cash advance preparation, budget adjustment preparation, monitoring

and evaluation of credit movement report, state property inventory management, and state

property registration, etc.” All of these skills are necessary skills for training and perfection

program implementation for targeted official that are in charge of financial management such as

procurement team, budget team, petty cash advance officer, deputy petty cash advance officer, payment

agents and substitute payment agents in according to the need for PFMR implementation in state 3.

Appendix 2 in the SCDP indicate the topics that are needed by the ministries and relevant entities

to serve as foundation in preparing a detail program of annual training and perfection for target

official in order to contribute to effective PFMRP implementation in state 3. In addition, based

on past experience in implementation, show that we have the necessary need to study, analyse,

and conduct training needs assessment annually in order to prepare detail and update plan,

curriculums, topics, materials and methodologies responding to the need, institutional

structures, officials’ situations and employment context that could face changes in each year.

Within the application viewpoint, the implementation of the full piloting program budget and

FMIS implementation are new task with various procedures and in preparation stage which

require learning and doing at the same time. Therefore, it leads to a tremendous need of capacity

development augmenting that require attention, support, and cooperation from all relevant

actors. Due to limited budget and resources, partly covered incentive system, and some

participants could not implement what they have learn, the training and perfection could not

fully implementation as plan nor meet technical standard. With this aspect, it put pressure on

training programs to be organized in the form of seminars and short courses and being

implemented separately by various actors who most were not skilful and in charge of training

and perfection. Thus, those training programs, specifically from 2008 to 2009, were organized not

systematically neither collectively nor comprehensively, which caused more pressure on management,

coordination, expenditure and as well emerging question or doubt on quality and effectiveness.

Based on all reasons mentioned above, the SCDP has to be updated in order to rebuild a collective,

systematic and comprehensive training and perfection system to ensure quality, effectiveness and

success of capacity development responding to the needs for adequate knowledge, skills, and

professions in area of public economic and financial management, state property management

and FMIS implementation. In this regard, the updated SCDP plays a fundamental role in providing

a medium-term strategic direction, (2017-2020) for planning and implementing comprehensive

curriculums for training and perfection, linked subjects, topics, materials and methodologies of

training and perfection to practical needs of budget entities and participants’ roles and duties,

aiming to equip targeted participants with extensive and comprehensive knowledge and professional

skills complying with effective and sustainable PFMRP implementation in stage 3.

4.2. Key Success Factors

The key success factors for implementing of the strategic capacity development plan in area of

public economic and financial management are as follow:

(1). Having attention, support and motivation from the leaders and managements of the

MEF in accordance with priority policy agenda stated in Rectangular Strategy phase

3 of the RGC for growth, employment, equity, and efficiency in Cambodia.

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(2). Having responsible institutions with specific specialization as a technical secretariat

of the MEF in charge of training and perfection with clear management structure and

profound qualification, professionalized and expertise with high experiences in

organising and implementing training and perfection.

(3). Having close cooperation with general secretariats / departments and relevant entities

of the MEF and line ministries as well as national and international training institutions

and partners working on research, training, and perfection.

(4). Having trainers and speakers with knowledge, skills, and experiences, who are willing

to do research, training, and sharing knowledge and experiences to participants.

(5). Having clear sources of finance, notably from national budget within the framework

of Program Budget and budget entities, budget support from development partners

and national/international cooperation partners in the framework of the PFMRP.

(6). Having public officials and personnel with knowledge, skills, talents, experiences,

willingness, and strong commitment on work related to capacity development.

4.3. Strategic Direction and Strategies

According to the above TNA, MEF have identified a strategic direction for its capacity development

in area of public economic and financial management for government officials with aiming to

rebuild a collective, systematic and comprehensive training and perfection system to enhance

capacity, knowledge and skills with quality and profound profession to targeted public officials

for the PFMRP implementation, especially in order to implement full piloting program budgeting

and FMIS effectively and sustainably.

Corresponding to the above strategic direction, this SCDP has to be based on key strategies such

as: institutional capacity development, strengthening and enhancing research and development

through increasing cooperation to modernize training and perfection curriculums and implement

programs on public economic and financial management, state property management, and FMIS

related skills, which the detail meaning of each strategy is as follow:

4.3.1. Strategy 1: Institutional capacity development

This first strategy covers capacity development for institution that is in charge of capacity

strengthening and development focusing on training and perfection for public officials to

enhance human resource capacity in both quality and quantity as well as to modernize and

increase investment on infrastructures and facilities to support research, training and perfection,

which ultimately support PFMRP implementation. This strategy focuses on strategic activities

and key performances as follows:

1.1. Enhancing and improving human resources to do research, training and perfection

1.2. Modernizing and increasing investment in infrastructure and facilities to support

research, training and perfection in order to enhance and improve capacity and skill

of public officials.

4.3.2. Strategy 2: Strengthening and enhancing research and development through

increasing cooperation to modernize curriculums for training and perfection in

area of public economic and financial management

The second strategy covers research and development strengthening and enhancement through

cooperation with general secretariats/departments, line ministries and all relevant stakeholders.

The purpose is to analyse, evaluate and identify needs for training and perfection, to gather input

for modernizing curriculums, subjects, topics, materials and methodologies for training and

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perfection, which will strengthen training service with quality, effectiveness and profound

profession in response to the effective and sustainable PFMRP implementation. In this regard,

the second strategy focuses on strategic activities and key performances as follows:

2.1. Evaluating specific need for research, training and perfection of public officials’ capacity

2.2. Conducting research and development on curriculums, subjects, topics, materials and

methodologies for training and perfection

2.3. Strengthening and enhancing research, training and perfection through cooperation

with relevant institutions and national/international partners

4.3.3. Strategy 3: Training and perfection

The third Strategy covers evaluation of fundamental knowledge and skills of participants,

identifying training methodologies and techniques, implementing a collective, systematic and

comprehensive training and perfection programs together with regular evaluation of quality and

effectiveness in order to equip public officials with knowledge, profession and talent in area of

public economic and financial management, state property management, and FMIS related skills,

that will support the effective and sustainable PFMRP implementation. This strategy focuses on

strategic activities and key performances as following:

3.1. Assessing foundation knowledge, skill and ability of participants and identifying

methodologies and techniques before carrying out any training and perfection activities.

3.2. Implementing collective, systematic and comprehensive training and perfection programs

3.3. Evaluating quality, effectiveness and performance of training and perfection.

5. Action Plan

To implement the above 3 strategies of the SCDP successfully and effectively in corresponding

to each strategic activities and key performances and to guide the implementation to be consistent

and mutual interdependent, a common action plan has to be prepared based on the strategic

activities and each targeted strategy as following:

Strategy 1: Institutional Capacity Development

1.1. Enhancing and improving human resources to do research, training and perfection

- Enhance and improve the capacity of technical and coordination officials of institution in

charge of training and perfection

- Select, prepare, enhance and improve capacity of speakers, trainers, and professors of the

MEF in order to implement research, training and perfection for public officials

- Prepare, coordinate, transfer and share knowledge, professions and best practices from

advisors and experts both national and international to public officials, speakers, trainers

and professors

- Evaluate accomplishment and achievement of technical and coordination officials, speakers,

trainers and professors that achieved from research, training, and perfection program in

order to promote motivations

- Analyze budget ability to support the implementation of research, training, and

perfection in response to the need for officials’ capacity development

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1.2. Modernizing and increasing investment in infrastructure and facilities to support

research, training and perfection in order to enhance and improve capacity and skill of

public officials.

- Prepare and improve infrastructures as well as adequate and appropriate facilities

installment to support the process of training and perfection program

- Prepare, manage, and develop database system to support the implementation of

research, training, and perfection

- Prepare, manage, and develop e-library management system

- Prepare, manage, and develop the website and social media format system

- Analyze the possibilities to modernize and increases investment on infrastructures and

facilities in order to support research, training, and perfection

Strategy 2: Strengthening and enhancing research and development through increasing

cooperation to modernize curriculums for training and perfection in area of

public economic and financial management

2.1. Evaluating specific need for research, training and perfection of public officials’ capacity

- Develop plan, tool and define methodologies to assess the needs of research, training, and

perfection with closed cooperation with all related key actors

- Coordinate and implement the evaluation plan of research, training and perfection

- Sum-up and analyze the data to identify and evaluate the specific needs of research,

training, perfection

2.2 Conducting research and development on curriculums, subjects, topics, materials and

methodologies for training and perfection

- Research and gather inputs regarding policy implementation and programs related to

economic and financial management from all general secretariats/departments of MEF

as well as other line ministries

- Prepare and modernize curriculums of training and perfection (subjects, materials,

training methodologies, etc.)

- Compile, publish and disseminate the research findings

2.3. Strengthening and enhancing research, training and perfection through cooperation

with relevant institutions and national/international partners

- Strengthen and enhance cooperation with general secretariats/departments of the MEF

as well as line ministries and all relevant local development partners

- Strengthen and enhance cooperation with all institutions and/or organizations and

related international partners

Strategy 3: Training and perfection

3.1 Assessing foundation knowledge, skill and ability of participants and identifying

methodologies and techniques before carrying out any training and perfection activities

- Identify specific level of foundation knowledge, skills and ability of participants

- Identify suitable methodologies and techniques for training and perfection

- Coordinate and update methodologies and techniques of training and perfection to

trainers, speakers and coordination team

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3.2 Implementing collective, systematic and comprehensive training and perfection programs

- Prepare and coordinate the curriculums and programs development (subjects, topics and

materials) for training and perfection in response to the need of customers’ institutions

- Enhance cooperation with general secretariats/departments and related entities of the

MEF and line ministries in implementing training and perfection programs

- Conduct training and perfection courses for public officials of all ministries and government

agencies, both national and subnational, as well as for the officials of public administration

entities and public enterprises

- Organize and implement the certificate-based course-series programs for public financial

management officials or officials to be nominated for financial management affairs from

line ministries, at national and subnational level, as well as those of the public administration

entities and public enterprises

3.3 Evaluating quality, effectiveness and performance of training and perfection

- Develop and identify mechanism, plan, tools and methodologies for evaluating the

quality, effectiveness, and achievement of training and perfection programs

- Coordinate and implement a plan to evaluate the quality, effectiveness, and achievement of

training and perfection programs

- Sum-up and analyze precisely data and information about training and perfection to

identify how well the quality, effectiveness and performance achieved

The matrix table of detailed action plan of this SCDP including implementation measures, as well

as timeframe and key implementing agencies and/or actors are available in the appendix 1 attached

with this document.

6. Implementing actors and mechanism and sources of finances

Actor institutions and implementing mechanism are key tools to enhance engagement and

cooperation in implementing SCDP, in the framework of PFMRP, stage 3, to achieve vision, goal

and targeted objectives effectively and successfully. Additionally, the spiritual, financial and

technical supports are considered as vital and dynamic forces for effective and sustainable

implementation of capacity development, responding to public officials’ needs. With this regard,

this SCPD implementation will be under the direct leadership of Dr. Aun Pornmoniroth, the Senior

Minister, Minister of the MEF, through Dr. Hean Sahib, Secretary of State in charge capacity

development of the MEF, with joint support, engagement and cooperation from line

ministries/institutions and all relevant actors.

6.1. Implementing Actors

The key actor institutions of the SCDP’s implementation are Ministry of Economy and Finance,

Line Ministries/Institutions and/or Agencies, Development Partners and Cooperation Partners. In

technical aspect, the actor institutions include: Capacity Development Working Group (CDWG),

General Secretariat of the PFM Steering Committee (GSC), General Secretariat/General Departments and

all entities under the supervision of the MEF, Legislative Institutions, National Audit Authority, Related

Non-Governmental Organizations (NGOs), Line-Ministries with provincial department and related

entities under their supervision, Secretariat of Public Administrative Reform, Secretariat of Decentralization

and Deconcentration Reform, Development Partners, Cooperation Partners and Economics and Finance

Institute of the Ministry of Economy and Finance. Those actor institutions are divided into 4 categories,

such as: Guidance and Leader of the Implementation of SCDP, Training and Perfection Services

Providers, Training and Perfection Services Receivers and Training and Perfection Supporter. Each

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actor has different roles and duties, which are complement and inter-dependent to each other, as

mentioned in detail below:

6.1.1. Capacity Development Working Group (CDWP)

In order to implement the SCDP in the framework of PFMRP stage 3, a Capacity Development

Working Group (CDWG) will be established and implement its duties and function under

leadership and political supervision of H.E. Dr. Hean Sahib, Secretary of State of the MEF. The

CDWG plays role in guiding and leading the implementation of the SCDP, especially the Training

and Perfection service deliveries with specific roles and duties as follow:

1. Lead, supervise and provide strategic guidance in implementing and evaluating SCDP.

2. Ensure and support the training and perfection in area of public economic and financial

management to be implemented collectively, systematically and comprehensively.

3. Lead and provide guidance for the implementation of the Training Need Assessment and

The Effectiveness of training and perfection.

4. Lead and provide guidance for updating SCDP in accordance with the need of the

PFMRP implementation in stage 4.

6.1.2. General secretariat of PFM Steering Committee (GSC)

To implement the SCDP, GSC of the MEF will play role as Training and Perfection Supporter,

which perform roles and duties as follow:

1. Coordinate and support budget for the implementation of the training and perfection

programs in area of public economic and financial management for government officials,

2. Coordinate requests for implementing training and perfection and other requests

related to capacity development in area of Public and Financial Management, from general

secretariat/departments and relevant entities of the MEF, Line Ministries, Legislative

Institutions, National Audit Authority and Related NGOs to the Economics and Finance

Institute of the MEF for technical coordination and arrangement of the service delivery,

3. Cooperate in providing specialists from the GSC to be speakers/trainers on PFMRP

foundation for training and perfection programs organizing by EFI,

4. Coordinate and cooperate with Secretariat of Public Administration Reform, Secretariat

of Decentralization and Deconcentration Reform and EFI to define the inter-dependant,

complementary and overlapped points on Capacity Development Needs for the 3 reforms

(PFM, D&D and PAR), in order to response effectively, on time and meet targets, and

5. Coordinate with development partners in mobilising budgets and experts to support

EFI in implementing the collective, systematic and comprehensive training and perfection

programs with good quality and effectiveness.

6.1.3. General Secretariat, General Department, and Subordinate Entities of MEF

To implement the SCDP, General Secretariat, General Department, and Subordinate Entities7 of

MEF will play role as Training and Perfection Receiver, which perform roles and duties as follow:

1. Cooperate with EFI in implementing TNA to be input and base for the preparation of

the training plan and curriculum for Training and Perfection programs,

7 Subordinate entities of the MEF refer to the Economic and Finance department of municipality and provinces and

all other entities under the supervision of the MEF.

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2. Nominate targeted officials, as required criteria, to join training and perfection programs,

in aiming to strengthen capacity and develop specific technical skills aligning with the

needs of organizations and/or budget entities,

3. Nominate specialists to be speakers/trainers in training and perfection programs,

organised by EFI, and to join Training of Trainer (TOT) program for capacity improvement.

4. Cooperate with EFI and other relevant actors and stakeholders to evaluate quality,

effectiveness, and performance of training and perfection, with aiming to improve the

arrangement and delivery of the next training and perfection program,

5. Request EFI through the GSC for conducting service delivery of training and perfection

and study visit arrangement for management and officials of their entities.

6.1.4. Line Ministries/Institution, Provincial Departments and Subordinate Entities, and

Public Administration Entities

To implement the SCDP, Line Ministries/Institutions, Provincial Departments and Subordinate

Entities and Public Administration Entities will play role as Training and Perfection Receivers,

which have roles and duties as follow:

1. Cooperate in sharing information and data with EFI for analysing and evaluating on

Training Needs, which are inputs for training and perfection planning and programming,

2. Nominate targeted officials, as required criteria, to join training and perfection programs,

with aiming to strengthen capacity and develop specific technical skills, aligning with

the need s of organizations and/or budget entities,

3. Nominate specialists or principal trainers to join Training of Trainer (TOT) programs,

organized by EFI, for capacity strengthening and development in order to conduct

training programs for officials within their own Line Ministries/institutions,

4. Cooperate with EFI and relevant actors and stakeholders to evaluate quality, effectiveness,

and performance of training and perfection, with aiming to improve the arrangement

and delivery of the next training and perfection programs.

5. Request EFI through GSC for arrangement and delivery of the training and perfection

and study visit programs for management and officials of their own entities.

6.1.5. Legislative Institutions, National Audit Authority and Related NGOs

To implement the SCDP, Legislative Institutions, National Audit Authority, Related

Non-Governmental Organizations (NGOs) will play role as Training and Perfection

Service Receivers, which have roles and duties as follow:

1. Cooperate in sharing information and data with EFI for analysing and evaluating on

Training Needs, which are inputs for training and perfection planning and programing,

2. Nominate targeted participants to join training and perfection programs, with aiming to

strengthen capacity and understanding need for public economic and financial management,

3. Nominate specialists or principal trainers to join Training of Trainer (TOT) programs,

organized by EFI, for continuing training and perfection services for participants within

their own institutions respectively,

4. Cooperate to provide EFI, other training providers and stakeholders relevant information for

purpose to evaluate quality, effectiveness, and performance of training and perfection, with

aiming to improve arrangement and delivery of next training and perfection programs.

5. Request EFI through GSC for arrangement and delivery of the training and perfection

and study visit programs needed for management and officials of their own entities.

Page 5 of 42

6.1.6. Secretariat of Public Administration Reform Program and secretariat of Decentralization and Deconcentration Reform Program

To implement the SCDP, secretariat of Public Administration Reform and secretariat of Decentralization and Deconcentration Reform will play role as training and perfection Supporter, which have roles and duties as follow:

1. Cooperate with GSC, EFI and relevant Line Ministries/Institutions in determining the inter-dependent, complementary, and overlapped points of the needs for capacity development, in order to response effectively on time, and meet targets,

2. Cooperate with GSC in facilitating between EFI and other training actors of the Line Ministries to organize and implement training and perfection,

3. Coordinate and cooperate with relevant development partners in supporting the implementation of training and perfection programs for trainers and targeted officials from Line Ministries/Institutions from both national/sub-national level, in terms of spirit, budget and technical expertise.

6.1.7. Development Partners

To implement the SCDP, Development partners will play role as training and perfection supporter, which have roles and duties as follow:

1. Cooperate with GSC, secretariat of Public Administration Reform and secretariat of Decentralization and Deconcentration Reform, relevant subordinate entities of Line Ministries/Institutions, EFI and other related training actors in determining the inter-dependent, complementary and overlapped points of the needs for capacity development,

2. Cooperate with GSC, secretariat of Public Administration Reform and secretariat of Decentralization and Deconcentration Reform in supporting spirit, budget, technical expertise to implement training programs for trainers/speakers and officials of the MEF, Line Ministries and relevant entities from both national and sub-national level,

3. Provide specialists to be speakers/trainers and/or capacity development experts to implement training programs, to evaluate quality, effectiveness, and performance, and to involve in result-based monitoring and evaluation on the program implementation, which will be contributed to the SCDP’s adjustment and updating as needed to support the PFMRP, stage 4, implementation.

6.1.8. Cooperation Partners

Cooperation Partners are referred to institutions, universities, organizations and/or national/ international entity have similar mandates/missions and jointly cooperate with EFI and/or other training providers in organising training program for Cambodia’s officials. To implement the SCDP, cooperation partners will play role as Training and Perfection Provider, which have roles and duties as follow:

1. Cooperate with EFI in conducting research, analysing and evaluating on the training needs in order to prepare and implement capacity development projects/programs in accordance with mutual agreement and the needs of Cambodia government officials,

2. Cooperate and support budget, facilities, technical experts, speakers, and specialist for the implementation of training and perfection and involving in the process of evaluation of quality, effectiveness, and performance of training and perfection after delivery,

3. Provide advisory support for modernising curriculums, methodologies and technics of the training and perfection, as well as conducting capacity enhancement for trainers /speakers and professors of EFI and/or other training providers to meet the needs for international standard and the Cambodia context.

Page 6 of 42

6.1.9. Economics and Finance Institute of Ministry of Economy and Finance

EFI is a subordinate entity of the MEF responsible for training and perfection in area of public

economic and financial management. Within the framework of SCDP’s implementation, EFI will

plays a role as Training and Perfection Service Provider and coordinator, mandating to conduct

training and perfection in accordance with leadership and supervision of the Capacity Development

Working Group (CDWG) and close cooperation with general secretariats/departments and relevant

entities of the MEF, Line-Ministries/institutions and also national/international partners. The roles

and duties of EFI are as follow:

1. Coordinate and implement systematic, collective and comprehensive training and perfection

2. Research and gather input data for training and perfection program development and

adjustment, and also publish finding and research paper on topic related to Economics

and Finance.

3. Coordinate and implement Training Need Assessment (TNA), Quality and Effectiveness

Assessment on training and perfection program, trainees’ fundamental knowledge and

skills assessment.

4. Initiate, coordinate and enhance cooperation with national/international research and

training institutions.

5. Arrange and coordinate knowledge transferring and sharing on expertise and best

practices from advisors and experts both national and international to public officials,

speakers, trainers and professors.

6. Select, organize and coordinate additional training programs and manage speakers,

trainers and professors, together with, performance and achievement evaluation.

7. Cooperate with other Training and Perfection Providers through GSC, secretariat of

Public Administration Reform Program and secretariat of Decentralization and

Deconcentration Reform Program in order to determine relevant, complementary, and

overlapping areas of capacity development needs, that could response effectively on

time, and achieve targets.

6.2. Implementing mechanism

The workflow of the actors’ system and implementing mechanisms of this SCDP will proceed

with the following approaches. Every year, MEF will conduct research, Training Need Assessment

and gathering information as well as necessary data in order to analyze, evaluate, and determine

specific needs of training to develop consolidated annual training plan in area of public economic

and financial management, state property management and as well FMIS implementation related

skills. These works will be organized, coordinated and implemented by EFI, the secretariat body of

the MEF on training and perfection affairs, in accordance with leadership and guidance from the

CDWG of the MEF and close cooperation with general secretariats/departments and subordinate

entities of the MEF, Line-Ministries/Institutions and its subordinate in both national and

subnational level and also with national/international partners. Based on annual training needs’

plan, EFI will develop annual consolidated training plan and program as well as prepare a

strategic budget plan (SBP) for implementation to seek support and approval from the MEF

managements.

In a necessary case, EFI will prepare project and request for approval in principle and guidance

advise from the Senior minister and the MEF managements to establish or continue cooperation

with national and/or international partners in preparing and implementing training programs

according to the special needs indicated by the MEF managements or requested by general

secretariats/departments and subordinate entities of MEF and line-ministries/institutions and

Page 7 of 42

its subordinate. Furthermore, in case there are special and urgent needs for ad hoc training courses

from general secretariats/departments or entities under the MEF or from line-ministries/institutions

beyond the scope of the approval annual consolidated training plan, EFI will find possibility to

organize and prepare special training proposal and seek for approval in principle and guidance

from the management of MEF according to procedure, workflow and mechanism as specified in

appendix 3 of this SCDP.

6.3. Sources of Finances

In general, the sources of finances to support this SCDP implementation will be from national

budget in the framework of program budget and budget entity, budget from related DPs in the

framework of PFMRP, and budget from bilateral/multilateral cooperation partners, complying

with the approval and guidance in principle from the Minister of the MEF as well as the condition

of cooperation partners, and the last is budget contributed from customers’ institutions. The

procedures for utilizing, supervising and managing financial resources will be followed

guidelines, rules and regulations of the MEF and conditions of the cooperation partners.

6.3.1. Source of Financial from National Budgets

Capacity development for public officials will contribute to the success and sustainability of the

implementation of program budget and budget entity. In this sense, the budget support for

training and perfection implementation and related programs will be included in the annual

Budget Strategic Plan (BSP) and the three-year rolling public investment plan with approval and

support from the management of the MEF in complying with existing legal regulations along

with annual action plan as well as the spirit of the SCDP, guideline for implementation of the

program budget and other related legal documents of the RGC. As subordinate entity of the MEF

on capacity development, EFI has duty to prepare and coordinate capacity development works

in complying with strategic leadership and guideline from the CDWG and cooperate with

general secretariats/departments and subordinate entities of the MEF.

6.3.2. Source of Finances from DPs in framework of PFM

In addition to source of finances from national budget, the strategic capacity development plan

could be funded by DPs through GSC for support the implementation of General Department

Action Plan (GDAP3) in framework of the PFMRP. EFI will play a crucial role in coordinating

with general secretariats/departments and subordinate entities of the MEF in order to include

training and perfection activities into the consolidated action plan for effectively successful

support the implementation of the PFMRP stage 3.

6.3.3. Source of Finances from Bilateral and Multilateral Cooperation Partners

Capacity development for the PFMRP implementation, especially the program budget and

budget entity and the FMIS implementation, covers even more wide range of scope. Thus, the

training and perfection institutions need to have a large cooperation with national and international

partners in order to enhance capacity development for public officials. In this case, the cooperation

partners could be partially funded to support the implementation of capacity development

programs within this cooperation framework. As a subordinate of the MEF, in charge of training

and perfection, EFI needs to enhance and strengthen cooperation with more related partners in

order to increase opportunities for Cambodian public officials to learn and gain experiences, and

international best practices and lessons contributing to the PFMRP implementation.

Page 2 of 42

For future direction, in order for this SCDP being implemented fully and effectively, the MEF

should conduct a feasibility study to increase budget support for modernization and increasing

investment on physical infrastructures, equipment and facilities to support research, training and

perfection program in area of public economic and financial management. All line ministries and

government agencies should prepare respectively their own plan for capacity development

needs and consolidate it into the annual action plan along with the strategic budget plan for

support. They could seek for cooperation with the MEF in implementing those training and perfection

courses in the area of public economic and financial management, state property management

and FMIS related skills. In necessary case, the Economics and Finance Institute of the MEF will

provide technical assistances for conducting Training Needs Assessment and assisting preparation

of annual training and perfection plan for those line ministries and government agencies.

7. Monitoring and Evaluation

To monitor and evaluate progress, quality, effectiveness and consistency in implementing the

SCDP in the framework of PFMRP Stage 3, EFI will play important role as subordinate entity for

coordinating the process of monitoring and evaluation, complying with strategic direction and

guideline of the CDWG, which is under political leadership and guideline of H.E. Secretary of

State in charge of capacity development, and using report system, M&E mechanism and M&E

methodology as follow:

7.1. Reporting System

EFI has duty to coordinate the preparation of quarterly, semi-annually, annually, mid-term and

end-term reports on progresses and challenges of the SCDP implementation through cooperation with

all relevant stakeholders and based on achievement in comparison to goal and objectives of

strategies and action plan. The reports will be submitted to the CDWG for review and advise in

order to submit to Sr. Minister, the Minister of the MEF for decisive approval and advise.

7.2. Monitoring and Evaluation Mechanism

SCDP Implementation will be monitored and evaluated based on the following mechanism. At

strategic level, Capacity Development Working Group, which is under political leadership and

guideline of H.E. Secretary of State, in charged capacity development and coordinating by EFI,

will organize seminar participating by all relevant line-ministries to joint monitoring the results and

reflect their strategies respectively to capacity development. After that, CDWG will advise EFI to

cooperate with relevant general secretariats/departments and subordinate entities of the MEF in

conducting the implementation of the annual review to monitor and evaluate the achievement of the

SCDP.

7.3. Monitoring and Evaluation Methodology

Methodology used for monitoring and evaluation the achievement of the implementation of the

Strategic Capacity Development Plan (SCDP) in the framework of the PFMRP stage 3 are as

follow:

(1) Monitoring Foundation Knowledge, Skill and Ability: this method aims at

determining the level of participants in terms of basic knowledge and skills relevant

to the course theme in order to define suitable training techniques and methodology.

In addition, the result of pre-test technique will be used as based line to compare with

the knowledge acquired after training. For implementing, this technique could be

done through written test or questionnaire filling out according to training courses’

Page 22 of 42

nature and requirement. Moreover, the actual implementation of pre-test may or may

not conduct, depending on participants’ qualification aligning with the nature of the

training courses.

(2) Monitoring Effectiveness of Training Delivery: this technique aims to evaluate the

satisfaction of participants on training course contents, topics, trainers, methodologies,

learning materials, location, classroom environment, facilities and coordination work,

that are contributed factors to smoothen the process of learning as planned.

Evaluation of Effectiveness of the Training Delivery may use well systematic and

structured questionnaire for participants to fill in at the end of training courses. This

technique could generate findings on participants’ satisfaction on training courses,

and the weak points of training institution that need to be improved for the better in

next courses.

(3) Monitoring Knowledge and Skills Gained: this technique is to evaluate participant’s

knowledge and skill incremental level before and after the training course. The

measurement will be conducted through exam or interview with participant who

attended training course or participant’s supervisor or participant’s colleague to

ensure that the participants ability to perform their function and duties have been

developed and their colleague also satisfied with that participant achievement to

contribute to achieving the entity goal in the framework of PFMRP in stage 3.

(4) Monitoring Knowledge and Skill Application: this technique is to evaluate the

efficiency in using knowledge and skill that participant acquired from training course.

The usage of knowledge and technical skill evaluation will be conducted through

interviewing with the supervisor or leader of budget entity of the MEF and line

ministries, the participants themselves or their colleagues. Technical skill monitoring

will be implemented through measuring the result of task completion and past

participant trial. The monitoring focus on 2 important points: impact on the condition

and work environment for PFMRP implementation and achievement of participant

before and after training course.

(5) Monitoring Scope of Capacity Development: this technique is to evaluate the scope

of human resource development benefiting from the training course, specifically, the

benefit will continuously spread through knowledge sharing from participants to

colleagues, friends and other in the form of seminar, sharing session, … etc.

8. Conclusion

Based the result of the Training Need Assessment (TNA) and previous experiences, the Strategic

Capacity Development (SCDP) needs to be updated in order to align with the PFMRP implementation

in stage 3. With aiming to achieve vision, mission, goal and objectives, the MEF has imposed 3

main strategies that inter-link and interdependent with each other, and support by strategic target

activities as mentioned in the appendix 1 and in the above summary.

Strategy 1 covers institutional capacity development and focus on capacity development

activities, modernizing and increasing investment on physical infrastructures and facilities

supporting to research, training and perfection programs that ultimately contribute to the PFMRP

implementation. Strategy 2 covers strengthening and enhancing research and development

through increasing cooperation with general secretariats/departments of the MEF, line-ministries

and/or government agencies and all relevant stakeholders in analyzing, evaluating and defining

training and perfection needs, along with inputs gathering for training and perfection

modernization. Lastly, strategy 3 covers the implementation of the collective, systematic and

Page 23 of 42

comprehensive training and perfection programs together with regular evaluation on quality,

effectiveness, and performance in order to equip public officials with adequate knowledge, skill

and capacity needed to implement PFMRP stage 3.

In the implementation, this SCDP will be worked under the direct leadership and guidance of

the Sr. Minister, the Minister of the MEF through CDWG, which is under political leadership and

direction of H.E. Secretary of State, in charged capacity development, and joint implementing by

relevant actors, such as, the MEF, Line-Ministries/Institution, DPs and cooperation partners.

In technical aspect, relevant institution actors, which are Training and Perfection Service

Provider, Training and Perfection Service Receiver, and Training and Perfection Supporter,

will engage, cooperate, support and implement the SCDP in compliant with the Implementing

Mechanism and Actors’ System. Those actors are GSC, General Secretariat, General Department

and subordinate entities of the MEF, Line-Ministries/Institutions and subordinate entities

and provincial departments, Secretariat of Public Administration Reform and Secretariat of

Decentralization and Deconcentration Reform, Legislative Institutions, National Audit

Authority, and related GNOs, DPs and cooperation partners, and having EFI as the stake

training institution, who plays role as training and perfection service provider and coordinator.

In addition, regular reporting of each quarter, semester, annual, mid-term, and final basis will be

done along with mid-term and end-term review reports for monitoring and evaluation on

quality, effectiveness, and achievement of training and perfection implementation. Those reports

will be submitted to Sr. Minister, the Minister of the MEF for decisive approval and advise. The

monitoring and evaluation will be implemented with political leadership and direction of the

CDWG under the Secretary of State, in charge of capacity development, and under technical

coordination and implementation of EFI with engagement, cooperation and support from all

relevant stakeholders.

The sources of finances to support this SCDP implementation will be from (1). National budget

in the framework of program budget and budget entity, (2). Budget support from related

development partners (DPs) in the framework of the PFMRP, and (3). Budget from cooperation

partners in the framework of bilateral/multilateral in compliance with the approval in principle

from Minister of MEF and the condition of cooperation partners, and last is budget contributed from

the customers’ institutions. The procedures for utilizing, supervising and managing finances from

those sources will follow the guidelines, rules and regulations of MEF as well as the procedures

and conditions of the cooperation partners.

In conclusion, the MEF strongly believes that, this strategic capacity development plan (SCDP)

will become a key guidance navigator for a successful implementation of capacity development

programs of the MEF and line-ministries in area of public economic and financial management,

state property management as well as the FMIS related skills, needed for the effective and

sustainable implementation of the PFMRP, stage 3.

Page 24 of 42

Appendix 1: Action Plan of Capacity Development (2017-2020)

Ministry of Economy and Finance and Line ministries

Measurement Activities

Duration of

Implementation

(2017-2020) Implementing institutions

and key actors 17 18 19 20

Strategy 1: Institutional Capacity Development

1.1. Enhancing and improving

human resources to do

research, training and

perfection

1. Enhance and improve the capacity of technical and coordination

officials of institution in charge of training and perfection

x X x x EFI, Relevant General

Secretariats/Departments

of MEF, and

Ministries/Institution

2. Select, prepare, enhance and improve capacity of speakers,

trainers, and professors of the MEF in order to implement

research, training and perfection for public officials



of MEF, and


3. Prepare, coordinate, transfer and share knowledge, professions

and best practices from advisors and experts both national and

international to public officials, speakers, trainers and professors



of MEF, and


4. Evaluate accomplishment and achievement of technical and

coordination officials, speakers, trainers and professors that

achieved from research, training, and perfection program in

order to promote motivations



of MEF, and


5. Analyze budget ability to support the implementation of research,

training, and perfection in response to the need for officials’

capacity development



of MEF, and


Page 25 of 42

1.2. Modernizing and increasing

investment in infrastructure

and facilities to support


perfection in order to enhance

and improve capacity and

skill of public officials

1. Prepare and improve infrastructures as well as adequate and

appropriate facilities installment to support the process of

training and perfection program

x X x x EFI and relevant general

departments of MEF and

Line ministries

2. Prepare, manage, and develop database system to support the

implementation of research, training, and perfection



Line ministries

3. Prepare, manage, and develop e-library management system x X x x EFI and relevant general


Line ministries

4. Prepare, manage, and develop the website and social media

format system



Line ministries

5. Analyze the possibilities to modernize and increases investment

on infrastructures and facilities in order to support research,

training, and perfection



Line ministries

Strategy 2: Strengthening and enhancing research and development through increasing cooperation to modernize curriculums for training and

perfection in area of public economic and financial management

2.1. Evaluating specific need for


perfection of public officials’

capacity

1. Develop plan, tool and define methodologies to assess the needs

of research, training, and perfection with closed cooperation

with all related key actors

x x x x EFI and relevant general


Line ministries

2. Coordinate and implement the evaluation plan of research,

training and perfection

X x x x EFI and relevant general


Line ministries

3. Sum-up and analyze the data to identify and evaluate the

specific needs of research, training and perfection



Line ministries

2.2. Conducting research and development

on curriculums, subjects, topics,

materials and methodologies for


1. Research and gather inputs regarding policy implementation

and programs related to economic and financial management

from all general secretariats/departments of MEF as well as

other line ministries



Line ministries

Page 26 of 42

2. Prepare and modernize curriculums of training and perfection

(subjects, materials, training methodologies, etc.)



Line ministries

3. Compile, publish and disseminate research finding x x x x EFI and relevant general


Line ministries

2.3. Strengthening and enhancing


perfection through cooperation

with relevant institutions and

national/ international

partners

1. Strengthen and enhance cooperation with general secretariats/

departments of the MEF as well as line ministries and all

relevant local development partners



Line ministries

2. Strengthen and enhance cooperation with all institutions and /

or organizations and related international partners



Line ministries

Strategy 3: Training and Perfection

3.1. Assessing foundation

knowledge, skill and ability

of participants and

identifying methodologies

and techniques before

carrying out any training and

perfection activities

1. Identify specific level of foundation knowledge, skills and ability

of participants



Line ministries

2. Identify suitable methodologies and techniques for training

and perfection



Line ministries

3. Coordinate and update methodologies and techniques of training

and perfection to trainers, speakers and coordination team

EFI and relevant general


Line ministries

3.2. Implementing collective,

systematic and comprehensive


programs

1. Prepare and coordinate the curriculums and programs development

(subjects, topics and materials) for training and perfection in

response to the need of customers’ institutions



Line ministries

2. Enhance cooperation with general secretariats/departments

and related entities of the MEF and line ministries in implementing


x

x x x EFI and relevant general


Line ministries

Page 27 of 42

3. Conduct training and perfection courses for public officials of all

ministries and government agencies, both national and subnational,

as well as for the officials of public administration entities and

public enterprises



Line ministries

4. Organize and implement the certificate-based course-series

programs for public financial management officials or officials

to be nominated for financial management affairs from line

ministries, at national and subnational level, as well as those of the

public administration entities and public enterprises



Line ministries

3.3. Evaluating quality, effectiveness

and performance of training

and perfection

1. Develop and identify mechanism, plan, tools and methodologies

for evaluating the quality, effectiveness, and achievement of




Line ministries

2. Coordinate and implement a plan to evaluate the quality, effectiveness,

and achievement of training and perfection programs



Line ministries

3. Sum-up and analyze precisely data and information about

training and perfection to identify how well the quality,

effectiveness and performance achieved.



Line ministries

Page 28 of 42

Appendix 2: The Objectives of PFMRP and Skills needed for capacity development

Stage 1 Stage 2 Stage 3 Stage 4

1. The Objectives of PFMRP

Budget Credibility Effective through Building trust on budget by providing resources to budget management with reliably and predictably

Financial Accountability Effective through the first adjustment on internal controls and management accountability with full piloting program budgeting implementation and budget entities, and FMIS implementation in phase 1

Policy-Budget Linkage Effective through enhancing full piloting program budgeting implementation and budget entities, FMIS implementation in phase 2 and adjusting relationship between priority policy and budget preparation plan and its implementation

Performance Accountability Effective through an integration on accountability and processes of reviewing both finance and operations

2. Skills needed for Capacity Development

- Cash Planning - Cash Management - Drafted Chart of Accounts - Debts Strategies - Debts Management - Forecasting - Development of Revenues

Policies - IT Procurement - Work Approaches

Preparation - Basic Budget and Public

Sectors implementation - Public Procurement

implementation and concept - Public Accounting

-

- Budget Analysis - Budget Preparation,

Implementation, and Monitor - Delegate Budget effectively - Guidelines and Procedures of PB

Implementation and Budget Entities

- Prepare, Analyze, and Interpret Financial Reports

- Usage of Chart of Accounts - Development of Audit Plan - Procedures-Regulations of Public

Procurement - Understanding of FMIS - Usage of FMIS - Changes Management and FMIS

- Preparation of Multi-Year Budget

- Budget linkage to Policies - Project Analysis and Responsive

Budget Preparation - Prioritize of Selected Policies for

Responsive Budget - Identification of Targeted

Indicators - Guidelines and Procedures of

PB Implementation and Budget Entities

- Procedures-Regulations of Public Procurement

- Budget, Accounting, Procurement, and FMIS

- Analysis of Project Cost between government and private sector

- Analyze and Forecast Economic

- Identification of Achievement Indicator

- Programs Prioritization - Diversification of Analysis on

Outcomes or Achievement - Effectively consulting on Budget - Reports and Recommendations - Experienced/Lessons Learned on

Full Program Budgeting Implementation

- Effective Accountability to Publics

- Accountability Measurement on Outcomes or Achievements

Page 29 of 42

Appendix 3: Flows of Actors’ System and Implementing Mechanism for Capacity Development in the Framework of PFMRP

With

Stra

tegic A

pp

roach

es of: 1

. Institu

tion

al C

ap

acity

Dev

elop

men

t

2. Strengthening and Enhancing research and development through increasing cooperation with partners to modernize curriculums and methodology for training and perfection

Strategic Framework of Capacity Development is conducted through Skill Development and Enhancing Scope of Capacity Development Methodologies

3. I

mple

men

ting

colle

ctiv

e, s

yste

mat

ic a

nd c

ompre

hen

sive

tra

inin

g an

d p

erfe

ctio

n p

rogr

ams

Economics and Finance Institution

Prepare training plans

Coordinate and implement systematic, collective and

comprehensive training and perfection

Manage and Coordinate Curriculum for training and

perfection

Manage and Coordinate training and perfection

program

Select, organize and coordinate additional training

programs and manage speakers, trainers and professors

Research and gather input data for training and

perfection program development and adjustment

Coordinate, propose and manage budget in accordance

with policy

Seek for technical and Financial Support and cooperation

Evaluate Quality, Effectiveness, and Performance of

Training and perfection

General secretariat of PFM Steering Committee (GSC)

Coordinate and support budget

Coordinate requests for implementing training

Cooperate in providing specialists to be speakers/trainers

Coordinate with development partners to support Capacity Development

General Secretariat, General Department, and

Subordinate Entities of MEF

Conducting service delivery of training

Cooperate in implementing training

Nominate specialists to be speakers/trainers

Request and join the training

Line Ministries/Institution, Provincial Departments and Subordinate Entities, and

Public Administration Entities


Request for the training

Seek for financial support for training

Cooperate and evaluate training

Legislative Institutions, National Audit Authority and Related NGOs

Conducting service delivery of training


Nominate targeted participants to join training and perfection programs

Request and join the training

Developing Partners


Cooperate and support budget and technical

Provide specialists to be speakers/trainers

Cooperate, monitor and evaluate on the program implementation

Cooperation Partners




Cooperate, monitor and evaluate on the program implementation

Capacity Development Working Group

Lead, supervise and provide strategic guidance in

implementing and evaluating SCDP.

Ensure and Support the training and perfection in area of

public economic and finance management.

Lead and provide guidance for the implementation of

Training Need Assessment and The Effectiveness of

training and perfection.

Lead and provide guidance for updating SCDP in

accordance with the need of the PFMRP implementation.

Sr. Minister, Ministry of Economy and Finance

Provide Guidance Leadership and Advices, Provide Principle and Approval on Plan and Budget for Implementation

Secretariat of Public Administration Reform Program and secretariat of Decentralization and

Deconcentration Reform Program

Cooperate with GSC, EFI and relevant Line Ministries/Institutions in determining the inter-dependent, complementary, and overlapped points of the needs for capacity development

Cooperate with GSC in facilitating between EFI and other training actors of the Line Ministries to organize and implement training and perfection

Coordinate and cooperate with relevant development partners in supporting in terms of spirit, budget and technical expertise.

Page 30 of 42

Appendix 4: Table of Significant Achievement of Training and Perfection Programs

Of the Ministry of Economy and Finance implemented in 1998-2016

Year Course

Number Number of Participants

Program Ministries/Institution Subject/Topic

Part 1: 1998 – 2003

1998 50 1500 Short Course Department of MEF - Basic and Intermediate Skills of Computer

- Access 97 - Intermediate Skills of Computer - Financial Accounting - Economic Management - Economic Analysis and Forecasting - Microeconomics Concept - General English - Law on Business Organization - Commercial Transaction Law

01 30 Long-Term Course

MEF - Leadership and Management Skills

15 675 Seminar MEF and Line ministries

- Cambodian Custom System - Economic Analysis and Management (TOFE) - Public Debt Management - The Integration of Cambodia into ASEAN Tax System - Banking System Development - New Commercial Law of Cambodia - Tax Policy - Economic Management - Value Added Tax Registration - Asian Financial Crisis and its Possible Impacts on Cambodia - Mobilization for Economic Growth - Training of Trainers - Value Added Tax System - Launching of Economic Advisory Team

1999 108 2170 Short Course Department of MEF - Economics Management

- Financial Management - Accounting - Law

Page 31 of 42

- Computer Skills - English language


Department of MEF - Leadership and Management Skills for ASEAN Custom Officers

06 743 Seminar MEF, Ministry of Commerce, Ministry of Rural Development, Ministry of Agriculture Forestry and Fisheries, NBC, Ministry of Planning, Ministry of Health, Council of Ministers

- International Accounting Standard - Managing Reform of Economic Structure - Public Expenditure Plan - Seila Financial System - Concept of the Growth Corridors - Budgeting System of year 2000

2000 112 3360 Short Course Department of MEF - Financial Accounting

- Financial Statement Analysis - Financial System - Bank Accounting - Auditing Skills - Salaries Tax - Computer Skills - Economics Analysis and Forecasting - Policy Coordination - Role of Government - Microeconomic Concept - Fiscal Policy - Budgeting - Commercial Transaction - Control of Public Finance - Public Accounting - Local Entity Finance - Public Relation - Taxation Skills - General English - English for Specific Skills - English for Beginner - Administrative Law - Contract Law - Law on Business Organization

Page 32 of 42

- Legal Process - International Sale of Goods - Negotiable Instruments and Payment System - Practical Law


Officer from general inspectorate department, MEF

- Auditing Skills


- Financial Programming and Policy

2001 97 2910 Short Course Department of MEF - Financial Accounting

- Auditing - Financial Statement Analysis - Managerial Accounting - Computer Skills - Macroeconomic Policy - Local Entity - General Business - English Course - Business Organization Law - Commercial Transaction Law - Commercial Enterprise - Trade Mark - Administrative Law - Legal Process - Practical Law - Budget Management - Public Accounting - Public Procurement


Department of MEF - Taxation Skills


- Poverty Analysis - Development Policies - Executive Program for Public Finance Management - Fiscal Policy Analysis - Fiscal Policy in Open Development Economic - Financing the Deficit (for Senior Executive

Page 33 of 42

- Fiscal Policy Analysis

2002 16 480 Short Course MEF and Line

ministries - Source and Uses of Funds for Social Service - Public Production of Private Goods - Public Expenditure Management - Medium-term Expenditure Framework - Fiscal Decentralization - Public Expenditure Management - Local Finance - Fiscal Policy Analysis - Public Expenditure Management - Local Finance - Fiscal Policy Analysis

07 315 Seminar National and provincial Treasury, MEF

- Financial Programming and Policy - Fiscal and Tax Issues - World Trade Organization - Cambodia Preparation for AFTA - Public Expenditure Management - Economic Development Strategy for East Asian Countries


ministries - Financial Accounting - Public Accounting - Cost Accounting - Financial Statement Analysis - Auditing - Quick Book - IT Management - Computer Skills - Microeconomics - Macroeconomics - Taxation Skills - English Courses


Department of MEF - Taxation Skills

18 720 Seminar MEF and Line ministries and NGOs

- Integrated Framework and WTO - Cambodia Preparation for AFTA - Integrated Fiduciary Assessment and Public Expenditure Review - Macroeconomic Adjustment in Highly Dollarized Economy: The

Case of Cambodia - Financial Management

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- MOF/JCIF Development Policies - Public Expenditure Management

Part 1 (Total) (1998-2003)

476 14,813

Part 2: 2004 – 2016


ministries - Basic Accounting - Intermediate Accounting - Self-Assessment


- Practical Tax Administration - GMS-Phnom Penh Plan for Development Management: Advanced

Executive Development Program for Senior Officials


ministries - Auditing - Tax Auditing - Public Finance Management


- GMS-Phnom Penh Plan for Development Management Program for Senior Officials: Health Care Financing in Developing Countries

- Cambodia’s Agrarian Structure in the Context of Trade Integration - GMS-Phnom Penh Plan for Development Management for Senior

Officials of the Greater Mekong Sub-region Countries

2006 07 886 Seminar MEF and Line

ministries - National Seminar on Budget Law 2007, Budget Reform - MOF/JCIF Practical Tax administration - Civil Service Reform - Capital Expenditure Decision for Provincial Level (Line-Ministries) - Senior Policymaker Seminar: Capital Expenditure Decision for

Provincial Level (Line-Ministries) - Understanding of Public Financial Management Reform Program for

Senior Officials of the Line Ministries


ministries - MBPI Management - Professional and Technical Development Program - Professional Accounting Part 1&2 - State Property Management - Leadership Development Program: Change Management and

Leadership - Financial Programming and Policies - International Politics and Economics for Public Sector

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- Intermediate Negotiation Skills - Mekong Leader Program - International Taxation for Asian Countries - Financial Reform in the Public Sector - IT Project Design and Management - Building Capacity for Improving Capital Expenditure Decision - Senior Policymaker seminar on Improving Capital - Expenditure Decision - Business Process Design - Revenue Forecasting - Tourism Management in the GMS Countries - Budget Plan Strategy - Strengthening Legal Framework of Auditing System - Stock Exchange Management - Professional Accounting - Financial Management and Auditing - ICT for FMIS application - International Trade Law: WTO Negotiations and WTO Dispute

Settlement Mechanism - Small and Medium Enterprise Development - Program Budgeting - Micro Insurance for Line-Ministries


ministries - Financial Accounting I - Advance Financial Accounting - Accounting and Auditing - ICT and PFM - Accounting and Public Finance - ICT for FMIS - Intermediate Accounting and Auditing - English language for Accounting and Finance - Audit techniques for officials at central level - Budget management - Public Financial Management Reform Program - Chart of Accounts - Public Procurement Management - Economic and Finance Data analysis and Management - Macroeconomic management in Cambodia - Capital expenditure decision

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- Audit techniques & ICT for officials at provincial level 33 3134 Seminar MEF and Line

ministries - Tax payer services - Public finance system - Tax auditing - Non-tax revenue management - Change management - Securities development in Cambodia - Public Financial Management (PFM) - International seminar on tourism management - Procurement planning - Institutional development and motivation - Internal audit operation - Non-tax policy improving - Financial accounting - Preparation and implementation of program-based budgeting - Integration of budget classification and contents - Medium term expenditure framework - Table of Financial Execution (TOFE) - Table of Financial Execution and macro economy - Strengthening state property management - Capacity building for PFM implementation - Reducing procedure for expenditure guaranteeing processes - Public cash management procedures - Implementation of FMIS project - Excise administration allowance - Excise administration revenue and statements - Allowance payment - Administrative accounting list keeping - State property inventory preparation - Expanding usage of commercial bank service - Synchronizing and closing accounts of public institution at

commercial banks - Capital expenditure budgeting preparation

2009

32 1250 Short Course MEF and Line ministries

- Project Proposal Writing - Regional Economic Integration for ASEAN and With Third Countries

(for Cambodia) - Professional Taxation Course: Tax Payer Service Management - Effective Project Management for an Effective Public Services

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- Communication Technique - Revenue Management - Change Management with regards to the FMIS - Bond Market Development - Fiscal Management Reform - FMIS Implementation - Public Finance Management - Auditing

02 234 Seminar - GMS Tourism Management - Cambodia‘s Agrarian Structure in the Context of Trade Integration

2010


- FMIS Implementation - Use of Budget Classification and Chart of Account - Linking Strategic Plans with Budget - Effective Budget Delegation - Analyzing Budget - Budget Execution - Program Budgeting - Accounting - Advanced Accounting - Financial Vulnerability and Vulnerability Indicators and Early

Warning System - Public Procurement Management and Oversight/ Accountability - Change Management and Leadership - Procurement Planning Contracts and Negotiations - Public Policy Management for Leadership for Mid-Level Officials - Public Procurement Reporting


- Public Policy Training Program (EFI and Nagoya University, under the ADB) for mid-level officials

- Public Policy Training Program (EFI and Nagoya University, under the ADB) for senior-level officials

- Public Policy Design and Evaluation Regional Perspective Learning Program

2011


- Cash flow planning - Cash flow managing - Chart of account design - Debt strategy - Debt management - Forecasting

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- Revenue policy development - Business process design - Cash flow planning - FMIS Implementation form - Use of Budget Classification and Chart of Account - Linking Strategic Plans with Budget - Effective Budget Delegation - Analyzing Budget - Budget Execution - Program Budgeting


- Strengthening Public Financial Management - Shanghai, China, Public Policy Management for Leadership - Public Policy Design and Evaluation Regional Perspective Learning

Program


ministries - Macro-Economic Analysis and Budgeting - Medium Term budgeting and approaches to budgeting - Cash Management and Control - Costing of programs - IPSAS accounting international experience - External & Internal Audit and Control


ministries - Leadership Management and Public Financial Management Reform

2014 04 130 Short Course

(Abroad) MEF and Line ministries

- Public Financial Management Reform: People Republic of China’s Experience

2015

10 990 Seminar in Cambodia

MEF and Line ministries

- Monitoring and Evaluation - Climate Change Management - Auditing - Program Budgeting - Program Budgeting for Budget Entities



- Leadership - Public Financial Management Reform: People Republic of China’s

Experience

2016 44 3056 Seminar in

Cambodia MEF and Line ministries (Nationwide)

- Procedure of PB on Petty Cash advance - Procedure of PB: Implement and Monitor - Rules and regulations of Public Procurement - Procedure of PB for Budget Entities - PFMR and Climate Change Policy - Budget Strategic Plan Preparation for Sub-National Administration

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- Procedure of PB for Budget Entities (Ministry of Education, Youth, and Sport)

- Procedure of PB for Budget Entities for Officials from 11 Line ministries implementing Full Piloting Program Budgeting in 2017



- Leadership - Public Financial Management Reform : People Republic of China’s

Experience

Part 2 (Total) (2004-2016)

292 17317

Total Part1&2 (1998-2016)

794 32130

Source: Economics and Finance Institute of Ministry of Economic and Finance: Table of Summary Report of the MEF (1998-2016)

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Appendix 5: Public Administration Entities in Cambodia

No. Public Administration Institutions No. Public Administration Institutions

1 Calmette Hospital 16 Royal University of Law and Economics

2 University of Health Science 17 Apsara Authority

3 National Institute of Public Health 18 Royal Academy of Cambodia

4 Khmer-Soviet Friendship Hospital 19 National Polytechnic Institute of Cambodia

5 Preah Kossamak Hospital 20 National Social Security Fund

6 National Pediatric Hospital 21 Royal Cambodian Armed Forces Health

Science Institute

7 Preah Ang Doung Hospital 22 National Social Security Fund for Civil

Servants

8 National Center for Health Testing 23 National Funds of Veterans

9 Cambodian Rubber Research Institute 24 Person with disabilities foundation

10 Royal University of Agriculture,

Cambodia 25 Royal University of Fine Arts

11 Kampong Cham National School of

Agriculture 26

National Authority for the Protection and Development of the Site of Preah Vihear Temple

12 Prek Leap National School of

Agriculture 27 Electricity Authority of Cambodia

13 Cambodian Agricultural Research and

Development Institute 28 Angkor Enterprise

14 Telecommunication Regulator

Cambodia 29 National Authority for Sambor Prei Kuk

15 National University of Management 30 Royal School of Administration

Source: General Department of the National Treasury, Department of Revenue-Expenditure, by 13 January 2017

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Appendix 6: Total number of Budget Entities in Cambodia during in 2015- 2018

No. Ministries/Institutes and Provincial Department

Number of

Budget

Entities

Participant

of Budget

Entities (*)

Total

Participants

I. In 2015 379 3,790

1 Ministry of Education, Youth and Sports 39 10 390

2 Ministry of Health 49 10 490

3 Ministry of Women’s Affairs 10 10 100

4 Ministry of Labour and Vocational Training 6 10 60

5 Ministry of Agriculture, Forestry, and Fisheries 16 10 160

6 Ministry of Rural Development 7 10 70

7 Ministry of Public Works and Transport 3 10 30

8 Ministry of Economy and Finance 16 10 160

9 Ministry of Land Management, Urban Planning

and Construction 4 10 40

10 Ministry of Justice

(Including the Supreme Council of Magistracy) 4 10 40

11 Provincial Department (9 Ministries x 25

Provincials x 1 Budget Entity) 225 10 2250

II. In 2016 237 2,370

1 Supreme Court 1 10 10

2 Appellate Court 1 10 10

3 General Secretariat of the National Assembly 4 10 40

4 General Secretariat of the Senate 3 10 30

5 National Audit Authority 5 10 50

6 Anti-Corruption Unit 1 10 10

7 Ministry of Foreign Affairs and International

Cooperation 5 10 50

8 Ministry of Tourism 4 10 40

9 Ministry of Commerce 8 10 80

10 Ministry of Water Resources and Meteorology 7 10 70

11 Ministry of Information 5 10 50

12 State Secretariat of Civil Aviation 4 10 40

13 Ministry of Environment 4 10 40

14 Ministry of Social Affairs, Veterans and Youth

Rehabilitation 6 10 60

15 Ministry of Post and Telecommunication 4 10 40


Provincials x 1 Budget Entity) 175 10 1,750

III. In 2017 221 2,210

1 Ministry of the Royal Palace 1 10 10

2 Constitutional Council 1 10 10

3 Ministry of National Assembly-Senate Relations

and Inspection 3 10 30

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No. Ministries/Institutes and Provincial Department

Number of

Budget

Entities

Participant

of Budget

Entities (*)

Total

Participants

4 The Council for the Development of Cambodia 4 10 40

5 Ministry of Industry and Handicraft 8 10 80

6 Ministry of Industry Mines and Energy 5 10 50

7 Ministry of Cult and Religion 12 10 120

8 Ministry of Culture and Fine Arts 4 10 40

9 National Election Committee 1 10 10

10 Ministry of Planning 4 10 40

11 Ministry of Civil Service 3 10 30


Provincial x 1 Budget Entity) 175 10 1,750

TOTAL (I + II + III) 837 8,370

IV. For 2018

1 Council of Ministers 21 10 210

2 Ministry of National Defense 16 10 160

3 Ministry of Interior 10 10 100

47 470

Total in 2018 884 8,840

Source: Financial Affair Department, General Department of Budget, Ministry of Economy and Finance, December 2016

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Documents

(Unofficial Translate) - Ministry of Economy and Finance · (Unofficial Translate) MINISTRY OF ECONOMY AND FINANCE Strategic Capacity Development Plan In the Framework of Public Financial