[{"bbox": [83, 118, 1147, 358], "category": "Text", "text": "Budgeting & Budget Strategic Plans (BSP)\". However, in the recent March 2021 update establishing (\"CAP3+2\") this reference has been deleted. As part of the policy dialogue in the context of this action the EU will seek to ensure that future PFM reform strategies, and in particular the CAP4, make clear references to the importance of Gender Responsive Budgeting (GRB) and to use PFM policy and tools to ensure gender equality and the empowerment of women and girls. The EU, through this action, will continue supporting budgetary reforms that increase transparency and gradually shifting to programme budgeting (and performance accountability) by reinforcing linkages between the budget process and the policy framework, which is a prerequisite to implementing Gender Responsive Budgeting (GRB). All complementary measures of this action will mainstream gender sensitive policies in the design and implementation of activities."}, {"bbox": [84, 389, 230, 415], "category": "Section-header", "text": "## Human Rights"}, {"bbox": [83, 415, 1146, 469], "category": "Text", "text": "The action applies a human rights based approach, ensuring participation, transparency, non-discrimination and accountability."}, {"bbox": [83, 494, 1145, 549], "category": "Text", "text": "The action is particularly relevant for human rights in a number of its components, especially the focus on budget transparency, in efforts to strengthen the accountability of public funds."}, {"bbox": [84, 580, 181, 607], "category": "Section-header", "text": "## Disability"}, {"bbox": [83, 606, 1147, 819], "category": "Text", "text": "As per OECD Disability DAC codes identified in section 1.1, this action is labelled as D1. This implies that the action is considered relevant for inclusion of persons with disabilities. Access to information on budget allocations, right to efficient delivery of services and transparency on how services are implemented will create a more favourable environment for persons with disabilities. In addition, increased tax revenue is a key component for the Cambodian government to increase service delivery with the purpose to alleviate poverty in its various dimensions and in improving the living conditions of all citizens, including people living in poverty, persons with disabilities and indigenous peoples. There is a National Disability Strategic Plan (2019-2021) and the Disability Action Council of Cambodia (DAC). However, availability of data on persons with disability is limited."}, {"bbox": [84, 850, 197, 876], "category": "Section-header", "text": "## Democracy"}, {"bbox": [83, 876, 1146, 1036], "category": "Text", "text": "It is of vital importance for the EU to maintain a strategic engagement in Cambodia to promote a sustainable and more equitable economic recovery and to use available avenues of policy dialogue with the government to promote democracy and human rights. ASEAN centrality, stability, security and prosperity are a cornerstone of the EU strategy for strengthened cooperation in the Indo-Pacific region. This action supports Cambodia's integration into ASEAN through the narrowing of its development gap, while promoting a rules-based multilateral order, democracy and human rights, and helping the country meet the Sustainable Development Goals."}, {"bbox": [84, 1067, 474, 1095], "category": "Section-header", "text": "## Conflict sensitivity, peace and resilience"}, {"bbox": [83, 1094, 1146, 1145], "category": "Text", "text": "Considerations for a conflict sensitive, do-no-harm approach to development cooperation in Cambodia are integrated in the 2021/2027 MIP."}, {"bbox": [84, 1178, 322, 1203], "category": "Section-header", "text": "## Disaster Risk Reduction"}, {"bbox": [83, 1205, 1146, 1495], "category": "Text", "text": "Cambodia is exposed to nearly all types of hydro meteorological hazards from floods to droughts, heavy storms, typhoons and lightning strikes. Additionally, the Strategic National Action Plan for Disaster Risk Reduction recognizes disease outbreaks (such as cholera, malaria and dengue), climate change impacts, fires and technological hazards as potential triggers of disasters. Cambodia may face more crises during the implementation of the action including climate change, more severe and frequent nature disasters, new and emerging disease outbreaks, economic and financial shock which may happen unpredictably and more frequently. The action does not target disaster risk reduction, however, in line with the second priority of the \"Sendai Framework for Disaster Risk Reduction 2015-2030\", reform of public finance management is functional to support the increase of domestic resources and capabilities through bilateral and multilateral channels in order to ensure adequate, sustainable, and timely means of implementation in capacity-building, financial and technical assistance and technology transfer, in accordance with international commitments on disaster risk reduction."}, {"bbox": [84, 1528, 397, 1553], "category": "Section-header", "text": "## Other considerations if relevant"}, {"bbox": [83, 1555, 1146, 1662], "category": "Text", "text": "The EU is committed to promoting good governance and democracy, important focal areas within the MIP 2021-2027 and the European Joint Strategy. Supporting the PFMRP is fully coherent with this focus, as it will contribute to increased efficiency and transparency in the use of Government and external resources. Building on the previous MIP, the implementation of the Public Financial Management (PFM) Reform Program will allow to enhance fiscal"}, {"bbox": [1040, 1663, 1157, 1688], "category": "Page-footer", "text": "Page 16 of 31"}]