The FM and Accounting Specialist should possess advanced qualification in public sector accounting, with a minimum 15 years of experience of public sector accounting, budget
system, financial management, including Financial Management Information System (FMIS).
The specialist should be sensitive to the cultural and political economy context of Cambodia and
should have direct experience of PFM and accounting reform in developing countries, with
significant experience of public sector accounting principles and standards, integrated financial
management information systems (FMIS) business processes, FMIS application and systems
training and FMIS transition management. The specialist should have demonstrated
experiences of capacity building and training for accountants and possess strong interpersonnel
skills and experience of change management. The specialist will (i) undertake a
critical review of the PFMRP CAP II/ Stage 2 and revised catalyst for implementation of the
Stage 2 of PFMRP in the area of Financial Management and accounting, (ii) review MAPs and
identify actions for MRD, MAFF and MOWRAM; and (iii) formulate a training program and
provide training, both theoretical and on-the-job, including continuous mentor support. In
preparing the plan, the team leader will be guided by the recommendations of ADB TA 4988
CAM (October 2008), and the recommendations of the Project – 0133. Specific tasks will include the following:
iii. Accounting and Financial Management
(i) Support the 3 RDMs to further improve the implementation of new budget classification and new chart of accounts and identify issues of relevance for Stage 2 implementation and provide training and mentor support to relevant staff
in MAFF, MRD and MOWRAM.
(ii) Assist in implementation of administrative and economic classifications using GFS standards, including functional and program classifications (pilot) in budget formulation and execution at MAFF, MRD and MOWRAM, prepare guidelines
and provide mentor support.
(iii) Prepare guidance notes/briefs based on the quality, timeliness and transparency
of existing accounting financial reporting by MAFF, MRD and MOWRAM
consistent with government wide accounting standards.
(iv) Assist in preparation of financial statements and define reporting formats for the
existing and new accounting systems to aid efficient accounting information.
(v) Assist in preparing reports on off-budget expenditures and revenue to MEF, and
in adhering to procedures for consolidating rural development ministries bank
accounts and strengthening Treasury Single Account (TSA) and undertaking
regular reconciliation with National treasury.
(vi) Assist in budget execution and transaction process through training in
expenditure commitment control and planning and establishing a mechanism for
commitment plan and for increased use of banking system for government
revenue and expenditure transaction processing.
(vii) Assist in preparing improved and transparent financial accounting report
consistent with MEF requirements on a quarterly, half yearly and end year basis
for MEF, MAFF, MRD and MOWRAM senior management.
(viii) Support ministry-specific improvement in accounting, financial reporting and
transparency. Indicative activities are as follows:
MRD:
Investigate the possible introduction of an accounting package in
MRD prior to the introduction of FMIS.
Engage with MEF to institute a system for MRD provincial line
departments to send reports to MRD central ministry, initially
quarterly, progressing to monthly.
Include donor project expenditure in in-year reports on budget
execution.
MAFF:
Train more users in the Conical Hat system as a back-up.
Support efforts to design a system for MAFF provincial line
departments to send reports to MAFF central ministry, initially
quarterly, progressing to monthly.
All projects being implemented by PCU/PIU/PSU arrangements to
report their expenditures to Department of Accounting and
Finance on a monthly basis.
Design system for financial accounting administration
MOWRAM:
Assist MOWRAM’s accounting and reporting functions to ensure
that the provincial departments and the project units submit
monthly expenditure reports to the Department of Finance. The
Department of Finance should undertake active monitoring of the
monthly expenditure patterns.
Support capacity to undertake on an annual basis the Department
of Finance should initiate a mid-year review of budget execution
involving senior management (Secretaries of State and heads of
departments).
Also support MOWRAM to introduce a commercial accounting
package prior to the introduction of the FMIS post-2011.
Asset Management
(ix) Undertake a general review of all policies relating to asset management,
e.g. recording, maintenance, replacement etc, with a view to improving the
efficiency of state asset property management.
Financial Management Information System (FMIS)
(x) Continue to strengthen level of understanding, ownership, engagement and
capacity for FMIS at MAFF, MRD and MOWRAM.
(xi) Continue to support establishment of FMIS project/Transition Management
Capacity at MAFF and MRD from Conical to FMIS based system (MAFF only)
roll-out.
(xii) Continue to support capacity building in understanding the FMIS policy paper and
the roll-out strategy and the changed business processes.
(xiii) Support training, seminars and other capacity building programs that will be
organized by the MEF on FMIS.
(xiv) Further provide recommendations and support implementation on proposed
organizational restructuring and staffing in MAFF (initially), MRD and MOWRAM
(on pilot basis), arising from changing roles and responsibilities.
(xv) Support MRD and MAFF and MOWRAM to prepare them for the next stage of
FMIS development in implementing analytical, business process and information
supply structures For MOWRAM, identify measures necessary to be included as
pilot for FMIS implementation.
(xvi) Support MRD, and MAFF to define the form of their own detailed implementation
of Stage 1 issues in detail with the support of FMIS Team and other departments
within MEF.
(xvii) Provide briefing to the internal audit sections given on how FMIS will impact on
their role and operation.
Training and Capacity Development
(xviii) Support the Economic and Finance Institute (EFI) training and capacity
development programs on a selected basis for accounting and financial
management issues and the Department of IT, MEF on FMIS training.
(xix) Perform any other tasks required in implementing the project, including assisting ADB missions, to help achieve the objectives and goals of the PFMRD within the
approved budget.
Reports
(xx) Prepare reports on the activities undertaken to be included in the inception, midterm, final, and quarterly progress reports.
