• News from Cambodian National Budget
  • Cambodian National Budget
TOFE & Monthly Bulletin of Statistics
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 can be downloaded:

Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2016 B01-16 B02-16 B03-16 B04-16 B05-16  B06-16 B07-16 B08-16 B09-16 B10-16 B11-16 B12-16
2015 B01-15  B02-15 B03-15 B04-15 B05-15 B06-15 B07-15 B08-15 B09-15 B10-15 B11-15 B12-15
2014 B01-14  B02-14 B03-14 B04-14 B05-14 B06-14 B07-14 B08-14 B09-14 B10-14 B11-14 B12-14
2013 B01-13  B02-13 B03-13 B04-13 B05-13 B06-13 B07-13 B08-13 B09-13 B10-13 B11-13 B12-13
2012 B01-12  B02-12 B03-12 B04-12 B05-12 B06-12 B07-12 B08-12 B09-12 B10-12 B11-12 B12-12
2011 B01-11  B02-11  B03-11 B04-11 B05-11 B06-11 B07-11 B08-11 B09-11 B10-11 B11-11 B12-11

Source: Ministry of Economy and Finance (www.mef.gov.kh)

The monthly bulletin has not been issued by the Ministry of Economy and Finance since 2014 as its website is under construction. This is the reason why the information is not avaiable in the website.   

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.

Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2016 T01-16 T02-16  T03-16 T04-16  T05-16  T06-16  T07-16  T08-16  T09-16  T10-16  T11-16  T12-16 
2015 T01-15 T02-15 T03-15 T04-15 T05-15 T06-15 T07-15 T08-15 T09-15 T10-15 T11-15 T12-15
2014 T01-14 T02-14 T03-14 T04-14 T05-14 T06-14 T07-14 T08-14 T09-14 T10-14 T11-14 T12-14
2013 T01-13 T02-13 T03-13 T04-13 T05-13 T06-13 T07-13 T08-13 T09-13 T10-13 T11-13 T12-13
2012 T01-12 T02-12 T03-12 T04-12 T05-12 T06-12 T07-12 T08-12 T09-12 T10-12 T11-12 T12-12
2011 T01-11 T02-11 T03-11 T04-11 T05-11 T06-11 T07-11 T08-11 T09-11 T10-11 T11-11 T12-11
2010 T01-10 T02-10 T03-10 T04-10 T05-10 T06-10 T07-10 T08-10 T09-10 T10-10 T11-10 T12-10
2009 T01-09 T02-09 T03-09 T04-09 T05-09 T06-09 T07-09 T08-09 T09-09 T10-09 T11-09 T12-09
Source: Ministry of Economy and Finance  (www.mef.gov..kh

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 Cambodian Macroeconomic Framework 2000-2011 on its website in September 2010. This is the first time it has occurred since the start of its public finance system reforms in 2005. This reflects 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 Yearly TOFE:

2014 TOFE: January - December 2014 Download
2013 TOFE: January - December 2013 Download
2012 TOFE: January - December 2012 Download 
2011  TOFE: January - December 2011 Download
2010  TOFE: January - December 2010 Download
2009  TOFE: January - December 2009 Download 
2008  TOFE: January - December 2008 Download 
2007  TOFE: January - December 2007 Download 

Monthly, Six monthly and Annual TOFE are available on the website of the MEF at www.mef.gov.kh during the fiscal year. 
Budget Working Group
Latest Publications
  1. Optimizing Financial Management and Budget Planning for the Next Fiscal Year - Apr 01, 2024
  2. BWG Analysis on National Buget 2024 Law - Jan 22, 2024
  3. Key Inputs on the Draft New Law on Public Finance System By CSOs Budget Working Group - Dec 20, 2022
  4. CSOs' Budget Working Group Position Paper and Key Inputs on building macroeconomic policy framework and public financial policy for drafting the law on National Budget 2023 - Jul 26, 2022
  5. Summary of National Public Forum on Citizen Engagement in Budget Formulation and Monitoring on Public Budget Expenditure Process in the Covid 19 Context - Oct 28, 2021
  6. CSOs Position Paper and Recommendation on the 2022 Draft Budget - Sep 28, 2021
  7. CSOs Position Paper on the Executive Summary of Draft Budget Law 2021 - Nov 20, 2020
  8. OPEN BUDGET SURVEY 2019 IN CAMBODIA - Aug 21, 2020
  9. OPEN BUDGET SURVEY 2017 IN CAMBODIA - Mar 28, 2018
  11. IBP (2012), "Completed questionnaire for the 2012 Open Budget Survey for Cambodia". - Dec 10, 2014
  12. NGO Forum (2013), "Budget Transparency Brief for Cambodia 2012 - Jan 07, 2013
  13. IBP (2012), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2012. - Dec 04, 2012
  14. NGO Forum (2012), "Budget Transparency Brief for Cambodia 2010 updated June 2012" - May 08, 2012
  15. NGO Forum (2010), "Budget Transparency Brief for Cambodia 2010" - Dec 15, 2010
  16. NGO Forum (2010), "Analysis of the 2010 Budget Law" - Dec 08, 2010
  17. IBP (2010), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2010. - Dec 07, 2010
  18. NGO Forum "Mapping of Budget Information in Education" - Oct 01, 2009
  19. IBP (2009), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2008. - Dec 09, 2008
Social Media
Visitors Counter
Total Visitors
: 00305915
: 17
This Week
: 17
This Month
: 5547