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Law on Public Finance System
The law on Public Finance System was promulgated on May 13th, 2008. This Law updates all amendments made to the 1993 Law on Finance System and aims at setting fundamental principles to manage overall public financial system in Cambodia and providing governing guidelines to the Royal Government and the National Assembly on developing the Financial Law (Budget Law), Financial Corrective Law (Budget Adjustment Law) and Post-Budget Law (Budget Settlement Law). The law provides guidelines on the roles and responsibilities of relevant institutions in each step of the budget process including: preparation, adoption, implementation and evaluation. Moreover, it also signifies a guide to review: budget performance, identifications of roles and responsibilities, and consequences of wrongdoings in public financial management by ministries, institutions, similar public entities, public establishments, and sub-administrations.
Further regulations have also been issued to address the details needed in managing public finance. As for the national budget, a new economic classification has been adopted and put into implementation by the Ministry of Economy and Finance's Prakas 1448, issued December 27, 2007. This Prakas briefly explains what the elements of each budget chapter, account and sub-account are. This Prakas can be downloaded from:
Latest Publications
- CSOs Position Paper on the Executive Summary of Draft Budget Law 2021 - Nov 20, 2020
- OPEN BUDGET SURVEY 2019 IN CAMBODIA - Aug 21, 2020
- OPEN BUDGET SURVEY 2017 IN CAMBODIA - Mar 28, 2018
- Report on LAUNCHING WORKSHOP ON THE OPEN BUDGET SURVEY 2015: FININGS FOR CAMBODIA - Nov 17, 2015
- IBP (2012), "Completed questionnaire for the 2012 Open Budget Survey for Cambodia". - Dec 10, 2014
- NGO Forum (2013), "Budget Transparency Brief for Cambodia 2012 - Jan 07, 2013
- IBP (2012), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2012. - Dec 04, 2012
- NGO Forum (2012), "Budget Transparency Brief for Cambodia 2010 updated June 2012" - May 08, 2012
- NGO Forum (2010), "Budget Transparency Brief for Cambodia 2010" - Dec 15, 2010
- NGO Forum (2010), "Analysis of the 2010 Budget Law" - Dec 08, 2010
- IBP (2010), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2010. - Dec 07, 2010
- NGO Forum "Mapping of Budget Information in Education" - Oct 01, 2009
- IBP (2009), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2008. - Dec 09, 2008
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