Transparency (Open Budget Index) 8/100

The Government of Cambodia provides the public with scant budget information.

Public Participation 8/100 

The Government of Cambodia is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 43/100

Budget oversight by the legislature in Cambodia is limited.

By auditor 58/100

Budget oversight by the supreme audit institution in Cambodia is limited.


Improving Transparency

Cambodia should prioritize the following actions to improve budget transparency:

  • Publish an Executive’s Budget Proposal.
  • Publish a Mid-Year Review
  • Publish in a timely manner a Citizens Budget and In-Year Reports.
 Improving Participation

Cambodia should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

Cambodia should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).