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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalProduced for Internal Use OnlyProduced for Internal Use Only
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetPublished LateAvailable to the Public
In-Year ReportsPublished LateAvailable to the Public
Mid-Year ReviewProduced for Internal Use OnlyAvailable to the Public
Year-End ReportNot ProducedProduced for Internal Use Only
Audit ReportNot ProducedAvailable to the Public

As of 31 December 2016, the government of Cambodia makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Cambodia has produced and published the Audit Report, published In-Year Reports and Citizens Budget in a timely manner.

To improve budget transparency, Cambodia should publish an Executive’s Budget Proposal and a Year-End Report. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


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.


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).


Country Summary Questionnaire


Country Summary Questionnaire

See more on budget work in Cambodia »