Government Budget Documents 

Macroeconomic Aggregate (March to May): During the first week of March, the Ministry of Economy and Finance (MEF) prepares medium term macro-economic framework and public financial policy consistent with national development policy (i.e. National Strategic Development Plan Update 2009-2013) for review and approval by Council of Ministers and base on this in the first week of April, the minister will issue instructing circular to all line ministries and agencies of the Royal Government at national and sub-national levels on the preparation of their Budget Strategic Plan (BSP). Read More >>

Pre-Budget Statement:  During the first week of June, MEF prepares draft instructive circular on draft budget preparation techniques by specifying the formality and procedures of budgeting attached with explanatory note and relevant documents for review and approval by Council of Ministers and send to ministers, institutions, similar public entities, and sub-national administrations to prepare their detailed budget revenues and expenditures. Read More >>

Draft Budget Law: The draft Budget Law is submitted by the Council of Ministers to the National Assembly in the first week of November. In November, the National Assembly debates the draft Budget Law and, if necessary, makes amendments. Read More >>

Budget Law Series:  After approval by the National Assembly and the Senate, the Budget Law is promulgated by the King in December. This enacted Budget or Budget (Financial) Law becomes a country’s law and provides the baseline information for all budget analyses conducted during the budget year. Read More >>

Citizens Budget: A citizens budget is a nontechnical presentation of a government’s budget that is intended to enable the public — including those who are not familiar with public finance — to understand a government’s plans raising revenues and spending public funds. Cambodia does not produce a Citizens Budget. Read More >>

Budget Settlement Law:  After National Budget is adopted as law; the government starts collecting revenue and spending the money throughout the calendar year from January to December every year. The Budget Settlement Law or post-budget law provides an overview of the budget expenditures (as in the Budget Law) and compares this with actual expenditure. Read More >>

TOFE (Monthly, Six-monthly & Annual Reports): The Ministry of Economy and Finance publishes the Government's monthly, six monthly and annual budget implementation reports on its website. Since 2009, TOFE started to display emerging revenues collected from Extractive Industries (EI). Read More >>

National Audit Report: The National Audit Authority (NAA) publishes this reportto contribute helping the government to strengthening the public financial management through demonstrating the weakness of state’s agencies in implementation and providing the recommendations for the future in order that the public financial management becomes better. Read More >>

Public Financial Management Reform Program (PFMRP): The strategy to reform Cambodia’s public financial management systems has been developed by the Ministry of Economy and Finance and endorsed by the Prime Minister on June 30, 2004. The detailed reform programs adopted by the Royal Government that outline its objectives, activities, and milestones can be downloaded below. Read More >>