As part of their mutual commitment to the Paris Declaration, Cambodia and its development partners undertook three rounds of progress monitoring (2006, 2008, and finally in 2011). Indicator 5a of the survey measures use of the national PFM system, which can be used to proxy the use of national systems.*
The results show overall incremental progress from 10% of ODA (directed to the Government sector) using RGC PFM systems in 2005, to 14% in 2007 and then increasing to 21% in 2010.
Use of PFM Systems by DPs (2005-2010)
The headline is that, after 5 years of Paris Declaration implementation, fewer than half of development partners make any use of national PFM systems whatsoever (12 out 22 DPs score zero in 2010).
These results can be used as a basis for reviewing progress, however they do need to be interpreted with care. Some development partners have not interpreted the criteria consistently over time (e.g. Global Fund and GAVI announced in 2011 that the use of country systems was "not applicable" to them for the purposes of the survey) while the volatility in the indicators of other partners (Denmark, World Bank, EU/EC) suggests the data may be problematic as a result in inconsistently applying the criteria. Sharp increases (ADB and IFAD) also require further consideration. Steady and incremental progress has been made by the UN Agencies and Japan while the efforts of the European Commission, France and Sweden are also deserving of review.
Note (*) The survey assessed the full or partial use of:
i) Budget execution procedures (when the funds provided are managed according to the national budgeting procedures for authorization, approval and payment).
ii) Accounting procedures (maintenance of a separate accounting system to satisfy donor reporting requirements, and (ii) creation of a separate chart of accounts to record the use of donor funds).
iii) Audit systems (funds audited under the responsibility of the Government Supreme Audit Institution without a requirement for additional audit arrangements or standards)