1. Budget Transparency in Cambodia
Fiscal Openness Working Group of the Open Government Partnership Asia – Pacific Workshop
Budget Transparency in Cambodia
General Secretariat of Steering Committee of PFMRP
Manila, September 3

2. Content of Presentation
What we did
What we are doing
What we are going to do
to improve participatory and transparent budget

3. What we did
The involvement from outsiders in the budget process was quite limited even though Budget for Sub National Administrations was theoretically more open than the national institutions.
Access to budget-related information was also limited.

4. PEFA Assessment: 3.2 Comprehensiveness and transparency
What we are doing
PEFA Assessment: 3.2 Comprehensiveness and transparency PI
Dimension
Score 2009
Score 2015
Justification 6
Comprehensiveness of information included in budget documentation B C
Three of the nine key elements of budget documentation (#1, 3, 8) were presented in the budget submission for 2015. 7
Extent of unreported government operations
Scoring Method M1 8
Transparency of inter-governmental fiscal relations C+
Scoring Method M2 9
Oversight of aggregate fiscal risk from other public sector entities. 10
Public access to key fiscal information D
None of the six criteria have been met. Whilst four of the report types listed are being made public, this happens with (mostly significant) delay. 19
Transparency, competition and complaints mechanism in procurement NA

5. What we are doing
Public Conference for macroeconomic framework as the basis for annual budget preparation
Consultation workshop on draft annual budget law by National Assembly
Public Conference to disseminate Approved annual budget law by MEF

6. Consolidated Action Plan Platform 2 (CAP3) (2016-2018)
What we are going to do
Consolidated Action Plan Platform 2 (CAP3) ( )
Strengthen implementation of new accounting, recording and reporting, and transparency systems
Improve the reporting format and exchange of information with the public
Increase procurement competition and transparency through open and public participation and public dissemination of procurement plan and contract award

7. Comprehensiveness and transparency
What we are going to do
Key Indicators ( )
PFM Area
Specific Conditions
2016
2017
2018
Comprehensiveness and transparency
4. Enhanced adequacy and transparency of fiscal transfers to Sub- National Administrations (SNAs)
The Sub-National Investment Facility (SNIF) is established and operational
The system of rules- based fiscal transfers to SNAs is reviewed to assess efficiency of the current instruments and recommendations made for its revision
The allocation formulae for the Provinces, District-Municipality and Commune-Sangkat Funds are revised in line with review recommendations, to provide adequate funding for decentralised functions
5. Enhanced budget transparency
The Citizen-friendly Budget (‘Budget-in- Brief’) presentation is improved in consultation with the civil society, and is published by mid- February on the MEF website
The draft Budget Law is published on the MEF website after its approval by the Government
The Mid-Year Budget Review is published on the MEF website

8. Questions
Is there a relationship between OBS and PEFA?
How to integrate OBS into the Budget System?
How open is the CSO’s budget?