IMF Staff Country Reports

This paper presents Cambodia’s technical assistance (TA) report on Government Finance Statistics (GFS) Mission. The mission noted a limited progress in the compilation and dissemination of GFS and Public Sector Debt Statistics (PSDS) since the previous TA mission. The mission advised on the treatment of social security benefits and government support to public financial corporations in line with the Government Finance Statistics Manual 2014. The mission discussed with the gross domestic product (GDP) GFS Team the treatment of other accounts receivable/payable in GFS time series. The mission reviewed the joint work of the Ministry of Economy and Finance GDP and the National Bank of Cambodia on reconciling the coverage of government deposits, but progress here has been limited. The mission discussed quality issues in classifying government expenditure according to Classification of the Functions of Government. Additional limitations relate to the availability and detail of source data on net acquisition of nonfinancial assets. The mission also reviewed the first draft of the GFS/PSDS Technical Compilation and Dissemination Guidelines for Cambodia. The draft includes general overview and advantages of using GFS/PSDS framework, selected provisions on the existing institutional arrangements for GFS/PSDS in Cambodia, and the description of the general government sector.