Position: Research Consultant (The NGO Forum on Cambodia)__Deadline:22-March

Location:  Phnom Penh

 

Review of Public Finance System Law, Green PFM, Fiscal Space Analysis & Case Studies
PFS Law 2023 - Green Budgeting - Fiscal Modeling - 4 Evidence-ased Case Studies
Location:    Cambodia, Phnom Penh-based preferred
Duration:    April 1–May 31, 2026 (24 working days)

1.    Background and Rationale    
Under the Strengthening Civic Engagement and Oversight in Public Financial Management (SCOPE_PFM) project, the NGO Forum on Cambodia (NGOF) secretariat of the Budget Working Group (BWG) seeks a qualified consultant/firm to conduct a comprehensive review of Cambodia's 2023 Public Financial System (PFS) Law and related decrees/sub- decrees, analyze green Public Financial Management (PFM) mechanisms, assess fiscal space for priority sectors, and develop case studies for evidence-based policy monitoring and influencing specifically to identify CSO advocacy entry points, address implementation gaps ahead of 2026 Budget Law rollout, provide inputs to MEF consultations, and strengthen BWG monitoring capacity.

The 2023 PFS Law, succeeding the 2008 law, enacts key reforms including program budgeting, medium-term fiscal frameworks (MTFF/Medium-Term Budget Framework [MTBF]), commitment/payment appropriations, enhanced line ministry autonomy, budget transparency requirements, and a 2-4% financial reserve (Rainy-Day Fund), aligning with international standards (International Monetary Fund [IMF] PFM, Organization for Economic Co-operation and Development [OECD] green budgeting). Full implementation begins with the 2026 Budget Law.

Cambodia faces PFM challenges: limited green budgeting amid US$100M+ annual flood damages, tax-to-GDP ratio
~15%, opaque incentives, and procurement risks, undermining Sustainable Development Goals (SDGs) 10/13/16 and the PFM Reform Roadmap (2024-2028).

2.    Objectives    
2.1    Primary Objective
Analyze Cambodia's 2023 PFS Law framework, green PFM systems, fiscal space constraints, and develop evidence- based case studies to empower Civil Society Organization (CSO) policy monitoring and influencing and provide evidence-based inputs to government especially MEF for effective 2026 Budget Law implementation, policy refinement, and enhanced PFM transparency/ accountability.
2.2    Specific Objectives
a.    Review 2023 PFS Law + implementing/developing prakas/sub-decrees for CSO advocacy opportunities.
b.    Map green PFM tracking gaps and climate tagging mechanisms.
c.    Model fiscal space for social/climate priorities (health, education, resilience).
d.    Produce 4 case studies demonstrating reform implementation impacts.

3.    Scope of Work    
Duration: 2 months (April 1–May 31, 2026); bi-weekly reports to NGOF/BWG. Ethical standards apply.
3.1    PFS Law Framework Review
a.    Analyze 2023 PFS Law + decrees/sub-decrees (procurement, program budgeting, MTFF/MTBF, virement rules, financial controllers).
b.    Gap analysis vs. international benchmarks (IMF/OECD PFM, Public Expenditure and Financial Accountability [PEFA] 2024).
c.    CSO advocacy opportunities (transparency, oversight, performance accountability).

3.2    Green PFM Analysis
a.    Review climate tagging in 2026 Budget (~US$10.2B); Ministry of Economy and Finance (MEF)/Ministry of Environment (MoE) frameworks.
b.    Assess program budgeting implications for green expenditures.
c.    Benchmark vs. regional peers (Vietnam, Thailand green PFM).

3.3    Fiscal Space Modeling
a.    Revenue/expenditure projections 2026-2028 using MTFF data.
b.    Fiscal space analysis for social/climate spending (~3-5% Gross Domestic Product [GDP] potential).
c.    Tax progressivity review; alternative financing (debt, Public-Private Partnerships [PPPs], reserves).

3.4    Evidence-Based Case Studies (4)
a.    Topics to be finalized in consultation with BWG members during inception phase (e.g., program budgeting in health, Rainy-Day Fund deployment, green tagging for flood resilience, procurement reforms).
b.    Methods: Budget analysis, MEF KIIs, fiscal modeling, commune FGDs, contract reviews.

4. Deliverables and Timeline
#	Deliverable	Key Tasks	Responsible	Review	Due Date	Days
1	Inception Package	Legal inventory; methodology; CSO engagement plan	Consultant	NGOF	April 7	3
2	PFS Law Review	20pp analysis; decree matrix; reform scorecard	Consultant	BWG	April 21	6
3	Green PFM + Fiscal Space	Climate tagging toolkit; fiscal simulations	Consultant	MEF/MoE	May 6	5
4	Case Study Drafts	4 studies (15pp each); evidence visuals	Consultant	Partners	May 15	4
5	Final Synthesis Report	50pp integrated report; 6pp policy brief	Consultant	NGOF	May 22	4
6	CSO Validation Workshop	PowerPoint (PPT) (25 slides); costs/logistics covered and coordinated by NGOF)	Consultant	BWG	May 28	1
7	Advocacy Toolkit	Monitoring checklists; advocacy guides	Consultant	NGOF	May 31	1
Total					Apr- May	24

 

5.    Consultant Profile and Responsibilities     
Core Expertise Required:
a.    PFM Legal Specialist: 2023 PFS Law implementation analysis.
b.    Fiscal Economist: MTFF modeling; fiscal space analysis.
c.    Green Finance Expert: Climate tagging; program budgeting.
d.    Case Study Researcher: Mixed-methods evidence synthesis. NGOF Support: MEF data access; members/partners coordination. Level of Effort: 24 working days; Phnom Penh-based preferred.

6.    Methodology    
Legal Analysis: Content review of PFS Law + 15+ decrees; 10-12 KIIs (MEF, line ministries). Green PFM: Climate tagging matrix; sectoral expenditure review (Excel).
Fiscal Space: IMF fiscal space model; revenue/expenditure scenarios 2026-2028. Case Studies: Mixed methods (desk review 40%; interviews 40%; quantitative 20%). Tools: Excel (budget matrices).
Quality: Triangulation; peer review; gender/climate budgeting lens.

7.    Budget and Payment Terms    
Total Contract Value: US$6,000 (incl. 10% Value Added Tax).

8.    Administrative Arrangements    
a.    Contract Consultant; April 1–May 31, 2026.
b.    Reporting: Bi-weekly to job@ngoforum.org.kh.
c.    Logistics: NGOF covers workshop venue; consultant manages KIIs.
d.    Intellectual Property (IP) Rights: NGOF retains full ownership; Non-Disclosure Agreement (NDA) mandatory.

9.    Qualifications and Selection Criteria    

• Master's/PhD in Public Finance, Economics, Law, or equivalent.
• 7+ years PFM/legal analysis experience in Cambodia.
• Proven 2023 PFS Law or equivalent legal framework expertise.
• Experience with green budgeting/fiscal space modeling.
• CSO collaboration track record; fluent Khmer/English.

Submit to: job@ngoforum.org.kh (Subject: "TOR-SCOPE_PFM PFS Law Review 2026").
Required Documents:

1. Cover letter (1 page: availability confirmation)
2. Technical proposal (≤12 pages: approach, timeline, 2023 PFS Law analysis plan).
3. Financial proposal (separate; detailed line items).
4. 1 sample: PFM legal review/fiscal modeling/green budget analysis. 

Please send CV and cover letter to
Email:      job@ngoforum.org.kh
Phone:    023 214 429
Website: https://www.ngoforum.org.kh/employment-ngof
Please mention "www.Cambodiajobs.Biz" where you saw the ad when you apply!