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Cambodia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

20

out of 100
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Public Participation

4

out of 100
Read More

Budget Oversight

55

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

20

out of 100

Cambodia provides the public with scant budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Cambodia should prioritize the following actions to improve budget transparency:

  • Publish the Executive’s Budget Proposal online and the Year-End Report online in a timely manner.
  • Expand the coverage of the Audit Report to include all government expenditures, including extra-budgetary funds.
  • Include contact information for the Ministry of Finance as part of the Citizens Budget.

Public Participation

4

out of 100

Cambodia provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Philippines 41/100
Indonesia 22/100
Malaysia 22/100
Timor-Leste 9/100
Thailand 7/100
Vietnam 7/100
Cambodia 4/100
Myanmar 0/100
Recommendations for Improving Participation

Cambodia should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and government officials to exchange views on national budget matters during the formulation of the budget. These mechanisms could build on innovations, such as participatory budgeting. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

55

out of 100

The legislature and supreme audit institution in Cambodia provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 48/100
Execution/Audit 40/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 78/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Cambodia should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analysis of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

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.

Recommendations

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).

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire



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