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- Cambodian National Budget
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Law on Audit
Law on AuditThe Audit Law of the Kingdom of Cambodia proclaimed by decree CS/RKM/0300/10 was dated on March 30, 2000. This law established the National Audit Authority (NAA) that moves towards independent audits being conducted on the public finance operations of the Royal Government. This law has been amended twice, in 2000, and again in 2006. The law provides the NAA with authority to conduct audits on the following:
- Audit on Financial Statements
- Audit on the management of credit projects financed by external sources
- Audit on the management system and operations of all institutions
- Audit on the evaluation, efficiency, and effectiveness of implementation
- Audit on non-profit organizations, associations, political parties; and the audit of private sectors stated in Article 2 of this law
- Audit as special requirements.
Latest Publications
- Optimizing Financial Management and Budget Planning for the Next Fiscal Year - Apr 01, 2024
- BWG Analysis on National Buget 2024 Law - Jan 22, 2024
- Key Inputs on the Draft New Law on Public Finance System By CSOs Budget Working Group - Dec 20, 2022
- 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
- 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
- CSOs Position Paper and Recommendation on the 2022 Draft Budget - Sep 28, 2021
- CSOs Position Paper on the Executive Summary of Draft Budget Law 2021 - Nov 20, 2020
- OPEN BUDGET SURVEY 2019 IN CAMBODIA - Aug 21, 2020
- OPEN BUDGET SURVEY 2017 IN CAMBODIA - Mar 28, 2018
- Report on LAUNCHING WORKSHOP ON THE OPEN BUDGET SURVEY 2015: FININGS FOR CAMBODIA - Nov 17, 2015
- IBP (2012), "Completed questionnaire for the 2012 Open Budget Survey for Cambodia". - Dec 10, 2014
- NGO Forum (2013), "Budget Transparency Brief for Cambodia 2012 - Jan 07, 2013
- IBP (2012), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2012. - Dec 04, 2012
- NGO Forum (2012), "Budget Transparency Brief for Cambodia 2010 updated June 2012" - May 08, 2012
- NGO Forum (2010), "Budget Transparency Brief for Cambodia 2010" - Dec 15, 2010
- NGO Forum (2010), "Analysis of the 2010 Budget Law" - Dec 08, 2010
- IBP (2010), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2010. - Dec 07, 2010
- NGO Forum "Mapping of Budget Information in Education" - Oct 01, 2009
- IBP (2009), "Open Budgets - Transform Lives", Full report on the Open Budget Survey 2008. - Dec 09, 2008
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