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Draft Budget Law
During the full month of August, the MEF invites ministers of all ministries, institutions, and heads of similar public entities together with the governors of all provinces and cities for a meeting. The purpose of this meeting is to discuss and defend their budget proposals in order to reconcile all revenue and expenditure plans. This is done in accordance with the provisions stipulated in the instructive circular to reduce unnecessary spending and to appropriately increase revenue. Within the entire month of September, the MEF assesses the budget to account for any changes to the revenues and expenditures from the previous months discussions. It then balances the budget before preparing the draft financial law (Draft Budget Law) and accompanying explanatory note.

In the first week of October, the MEF will send the Draft Budget Law and accompanying explanatory note to the Council of Ministers for review and approval. A month later, in the first week of November, the National Assembly undertakes the same process of review and approval. At this point, the National Assembly will debate the draft Budget Law and where ever necessary make amendments. The draft will then be submitted to the senate in the first week of December; in time for the draft law to receive final approval prior to 25th December. During this period, the King will promulgate the draft into Law through the Royal Kram.

The Draft Budget Law or Executive’s Budget Proposal is the government’s most important policy instrument. It presents both: how the government plans to both raise revenues through taxes and other sources; and spend the monies to support its priorities, thus transforming policy goals into action.


In Cambodia, the legislature has provided only limited access to a small number of NGOs, to conduct analysis on the draft budget law, between the years 2008 to 2010. This information has never been made public and has only been for internal use. This means that it has not been published or made available to the wider public. However in 2010, the MEF released the Draft Budget Law for 2011 to the NGO Forum on Cambodia following consecutive requests made in October and November 2010 seeking that this information should be released. This is the first time the MEF has released any Draft Budget Law since the start of the Public Financial Management Reforms in 2005. 
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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