The NGO Forum on Cambodia is a membership organisation for local and international non- governmental organisations (NGOs) working in Cambodia which started its work on the National Budget in 2006. This website has been created by NGO Forum’s budget project in order to gather and disseminate all publicly available budget information that is currently scattered across different libraries, ministries, and websites of government institutions involved in the budget-process. It is hoped that through easy access of budget data, original budget documents, and relevant legislation, this website will be a useful resource for everyone directly or indirectly involved with the National Budget, including government officials, members of parliament, media professionals, university lecturers and students, NGO staff, and all other Cambodian citizens. It is hoped that by using this website, all these stakeholders will be able to find a space for themselves in the budgetary process and to make their own contribution to a constructive debate about the National Budget.
Basic of Public Financial Management Public Finance Management - getting to know the basics PFM Video Khmer-English translation Source: ANSA and translated by TI Cambodia, 2016
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Analysis and Recommendations on the 2025 National Budget Law for 2026 Budget Law and onward
The CSO Budget Working Group (CSO BWG), a coalition of civil society organizations
dedicated to promoting open budgeting, accountability, and oversight, has conducted an
analysis and developed a joint position paper on the 2024 Law on Finance for Management,
commonly known as the National Budget Law.
This budget analysis aims to provide a comprehensive understanding of the government's
annual budget, offering valuable inputs and key recommendations to the Royal Government of
Cambodia. The initiative seeks to improve fiscal policies to better address public needs while
simultaneously enhancing transparency and accountability in budget management.
The Budget Law 2016 was adopted by the National Assembly on Nov 12, the Senate on Nov 21, and promulgated by the King on Nov 28 for public use.
After the National Assembly and Senate approve the Draft Budget Law the King will promulgate this into law in December. This Enacted Budget or Budget (Financial) Law becomes the baseline information for all budget analyses conducted during the budget year.
Budget Settlement Law 2014 was adopted by the National Assembly, Senate and promulgated by the King on Dec 4, 2013
After the National Assembly and Senate approve the Draft Budget Law the King will promulgate this into law in December. This Enacted Budget or Budget (Financial) Law becomes the baseline information for all budget analyses conducted during the budget year.
The database for Budget Implementation Law has been updated until 2013.
The two budget databases that can be downloaded below show the allocations of the National Budget as included in the National Budget Laws (since 2000) and the actual expenditures as included in the TOFE and the Budget Settlement Laws (also since 2000).
