Cambodia National Budget

TOFE (Monthly, Six-monthly and Annual Reports) and Monthly Bulletin of Statistics
Since 2009, TOFE started to display emerging revenues collected from Extractive Industries (EI). Under the framework of Public Financial Management Reform, the disclosure is a part of the work plan committed by an Inter-ministerial Technical Working Group on mobilization and management of revenue from oil, gas and mining resources. The figures are in aggregated amount which is classified as a component of “Rental Income from Land” of “Non-Tax Revenue.” Given this format, the figures are considered to include all kinds of non-tax revenues from EI.

The Monthly Bulletin of Statistics is issued by the Ministry of Economy and Finance (MEF) on a monthly basis, which includes a descriptive summary, and information on such items as main economic indicators, number of passengers at Phnom Penh International Airport, Consumer Price Index, commodity price and exchange rate in the international markets, monetary survey, public finance, balance of payment and external trade, and investment. The public finance section of the Bulletin shows the TOFE and a breakdown of recurrent budget implementation by each ministry in aggregate with accumulated monthly figures. On the MEF website, only the descriptive summary is published, while the complete bulletin is available for sale at the Economic and Public Finance Policy Department of MEF at the cost of 20,000 Cambodian Riel.
The following Bulletins are available for download:

January 2014December 2013November 2013October 2013September 2013August 2013July 2013June 2013May 2013April 2013March 2013February 2013January 2013December 2012November 2012October 2012September 2012August 2012July 2012June 2012May 2012April 2012March 2012February 2012January 2012December 2011November 2011June 2011

March 2011 (contains current budget implementation by line ministry for 2010)
Monthly Table of Government Financial Operation or Tableau d’Opération Financier D’État (TOFE)
Monthly TOFE or In-Year Reports provide a snapshot of the budget’s effects during the budget year. The primary objective of publishing In-Year Reports is to provide a periodic measure of the trends in actual revenues and expenditures, which allows for comparisons with the budget figures and adjustments. Cambodia’s TOFE or Table on State (Monthly) Budget Implementation (In-Year Report) provides somewhat comprehensive information; however, it lacks breakdown by line ministries, more detailed explanation of the differences between actual revenue and expenditure and planning, and regular update or posting on the Ministry of Economy and Finance website. The Ministry of Economy and Finance publishes TOFE on its website.

2013

TOFE December
TOFE November
TOFE October
TOFE August
2012

TOFE December
TOFE November
TOFE October
TOFE September
TOFE July
TOFE June
2011
TOFE DecemberTOFE NovemberTOFE SeptemberTOFE AugustTOFE July 2010
TOFE DecemberTOFE OctoberTOFE SeptemberTOFE June
2009

TOFE December
TOFE September
Six-Monthly Budget Law Implementation Report or Mid-Year Review
The Mid-Year Review or Six-Monthly Report provides an overview of the budget’s effects at the mid-point of the budget year. Information in this report allows a government’s fiscal performance to be assessed against the plan laid out in the original budget. It allows the government, legislature, and the public to identify whether or not adjustments related to revenues, expenditures, or borrowing should be made during the last six months of the year. Cambodia produces but does not publish a Mid-Year Review. Beside article 84 of Law on Public Finance System that requires all financial and accounting reports to be publicly disclosed, there is no other specific provision in the Law that requires the government to publish this. But rather, article 37 of the law requires the MEF to only report both Mid-year and Year-end reports to the National Assembly and Senate.

The Royal Government of Cambodia (RGC) especially the MEF has just published a Mid-Year Review of 2010 Budget Law Implementation along with Cambodia Macroeconomic Framework 2000-2011 on its website in September 2010. This is the first time this has occurred since the start of its public finance system reforms in 2005. This is reflecting better communication practice by the RGC with the public on its budget transparency and process. If this initiative continues, Cambodia will continue to improve its overall results in the next round of the survey.

Click on “Download” to obtain the first semester of 2010 TOFE:

2010	Government Report on Budget Implementation Semester I 2010	Download
2010	TOFE: January – June 2010	Download

Year End Table of Government Financial Operation or Tableau d’Opération Financier D’État (TOFE)
The Year-End Report or Yearly Budget Implementation Report contains information that contrasts the actual budget execution relative to the Enacted Budget. Year-End Reports can inform the public and policymakers on tax policies and debt requirements, as well as on major expenditure priorities for upcoming budget years. Further, information contained in this report can assist individual ministries and the public in identifying shortcomings in existing policies and programs, which can be used to influence future directions. While Cambodia publishes the TOFE or Table on State Annual Budget Implementation (Year-End Report) on the website of the MEF the document lacks comprehensiveness since it does not include important details such as the breakdown of expenditure by line ministries and other budget line items following the format used in the enacted budget law.

Click on “Download” to obtain the TOFE:

2010	TOFE: January - December 2010	Download
2009	TOFE: January - December 2009	Download
2008	TOFE: January - December 2008	Download
2007	TOFE: January - December 2007	Download