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What is the National Budget?
The National Budget is a statement of government’s planned receipts and expenditures and allows the government to determine whether it has enough money coming in to meet its expenses. The National Budget gives authority to the Executive to collect revenues and spend this in order to achieve government’s objectives such as poverty reduction and economic development. The budget is the most important instrument of the government to carry out its policies and affects our everyday lives and the future of our society. Decisions on budgeting have an impact on all economic and social activities, ranging from the place we live, the place we work, the means of transport we use, the healthcare and education we can access, and the safety, sanitation and utilities we can enjoy.

In Cambodia, the National Budget is prepared every year for implementation during the next calendar year (which coincides with the fiscal year). The National Budget is prepared by the government and needs to be approved by the National Assembly and the Senate before implementation. After receiving legislative approval, the National Budget becomes law. A picture of the process for preparing the national budget can be found at the bottom of this page, please refer to the “Guide to the National Budget” in the publications section for a more comprehensive description of the budget process in Cambodia as well as for an overview of trends and a glossary of terms that are often used in discussion on the national budget.

The Cambodian National Budget is mainly governed by the Law on Public Finance System (2008) with article 1 states that ‘The Law on Public Finance System aims at setting fundamental principles to manage overall public financial system and to develop the Law on Finance (annual Budget Law), especially each step of budget preparation, adoption and implementation, review of budget performance,…’. This law also paves the way for further improvements in transparency in our National Budget in the near future as Article 84 states that: ‘…all records of revenues and expenditures of national and sub-national administrations shall comply with chart of accounts and budget nomenclature, all accounting and financial reports must be transparent and publicly disclosed’.

The National Budget is devided into groups and/or categories, and classified according to Chapter, Account and Sub-account. To see what their elements are, please see the MEF's Prakas 1448.
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
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