The Canadian International Development Agency (CIDA) undertook extensive planning activities to design three projects focusing on budget support for SME and agricultural development. in the provinces of Soc Trang, Ha Tinh, and Thanh Hoa. Alignment of CIDA funding to the provinces' plans and systems was the program's main strategy. This required significant upfront institutional capacity and risk assessments. MKE collaborated with CIDA and the provinces of ST, HT and TH to conduct capacity and risk assessments. The assessment’s intent was to assist CIDA and its provincial partners in completing the design of their three development initiatives. It assisted CIDA in: 1) furthering its understanding of PFM in Vietnam, in particular at the provincial level; 2) assessing the provinces’ capacity to carry out its main public financial management functions; and 3) assessing the associated fiduciary risks in each provincial context.