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).