Cambodia National Budget

Budget Law Series
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. Thus, it is the starting point of any efforts made towards monitoring the execution of the budget. In general terms, the Enacted Budget should provide the public with the data it can use to assess the government’s stated policy priorities and hold it to account. Cambodia publishes Promulgated Budget Law or Annual Finance Law in the Governments Official Gazette and the MEF website (www.mef.gov.kh). However, this document does not disaggregate down to the programme level expenditure details.
Click on “Download” to obtain the Budget Law:

2014	Budget Law: promulgated by King on 28-Nov-2013 (in Khmer)	Download
2013	Budget Law: promulgated by King on 26-De-2012 (in Khmer)	Download
2012	Budget Law: promulgated by King on 15-De-2011 (in Khmer)	Download
2011	Budget Law: promulgated by King on 22-Dec-2010 (in Khmer)	Download
2010	Budget Law: promulgated by King on 16-Dec-2009 (in Khmer)	Download
2009	Amendment on Budget Law 2009: amendmented on June 2009 (in Khmer)	Download
2009	Budget Law: promulgated by King on 27-Dec-2008 (in Khmer)	Download
2008	Budget Law: promulgated by King on 21-Dec-2007 (in Khmer)	Download
2007	Budget Law: signed by Samdach Chea Sim on 29-Dec-2006 (in Khmer)	Download
2006	Budget Law: promulgated by King on 30-Dec-2005 (in Khmer)	Download
2005	Budget Law: promulgated by King on 30-Dec-2004 (in Khmer)	Download
2004	Budget Law: signed by Samdach Chea Sim on 19-Oct-2004	Download

The Budget Law is available between January and February in each fiscal year, in Volume I of the State’s General Budget Documents, issued by the MEF. Copies of the State’s General Budget Documents are available upon request at the Budget Department of the MEF. Budget Law can also be downloaded from the website of the MEF at www.mef.gov.kh in the following year.

Budget Settlement Law

The government has authority to start revenue collection and spending the proceeds between January and December of each year, following the adoption of the Budget Law. 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. The Budget Settlement Law will be prepared and made available to the public two to three years after the end of the fiscal year. The Budget Settlement Law 2008 will be available in 2011.
Click on “Download” to obtain the Budget Settlement Law:
Budget Settlement Law 2012, promulgated by the King on 04 May 2014 (Download)
Budget Settlement Law 2011, promulgated by the King on 06 March 2013 (Download)
Budget Settlement Law 2010, promulgated by the King on 22 May 2012 (Download)
Budget Settlement Law 2009, promulgated by the King on 31 May 2011 (Download)
Budget Settlement Law 2008, promulgated by the King on 31 May 2011 (Download)
Budget Settlement Law 2007, promulgated by the King on 26 January 2010 (Download)
Budget Settlement Law 2006, promulgated by the King on 26 January 2009 (Download)
Budget Settlement Law 2005, promulgated by the King on 21 December 2007 (Download)
Budget Settlement Law 2004, promulgated by the King on 24 May 2007 (Download)
The Budget Settlement Law can be found in Volume I of the State’s General Budget Documents issued by the MEF, between January and February of each fiscal year. Copies of the State’s General Budget Documents are available upon request at the Budget Department of the MEF.
Budget Adjustment Law
Click on “Download” to obtain the Budget Adjustment Law: