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Budget Law Series 

After the National Assembly and Senate approve the Draft Budget Law, the King will promulgate it into law in December. This Enacted Budget or Budget (Financial) Law becomes the baseline information for all budget analysis 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 be used 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:

2016 Budget Law (in Khmer)_22-Jan-2016 Download
2015 Budget Law (in Khmer) Download
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 2014 Download
Budget Settlement Law 2013 Download
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:

Budget Adjustment Law 2010, promulgated by King on 09 February 2011 Download
Budget Adjustment Law 2009, promulgated by King on 20 June 2009 Download




    
 

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
  10. Report on LAUNCHING WORKSHOP ON THE OPEN BUDGET SURVEY 2015: FININGS FOR CAMBODIA - Nov 17, 2015
  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
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