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Government-by-Government Assessments: Cambodia

During the review period, the government made significant progress by auditing the government’s executed budget and making the report publicly available within a reasonable period.  The government made its enacted budget available online but did not publish an executive budget proposal or end-of-year report within a reasonable period.  Information on debt obligations was publicly available.  The budget documents provided a substantially complete picture of the government’s expenditures and revenue streams, including natural resource revenues.  Significant deviations between projected and actual revenues during the review period, however, undercut the reliability of budget information.  Debt obligations of state-owned enterprises were not disclosed.  The supreme audit institution did not meet international standards of independence.  The government did not specify in law or regulation the criteria and procedures for natural resource extraction licenses and contracts.  The government instead relied on ad hoc negotiations to award contracts and licenses.  Basic information on natural resource extraction awards was not publicly available.

Cambodia’s fiscal transparency would be improved by:

  • Publishing its executive budget proposal and end-of-year report within a reasonable period;
  • Producing and publishing a supplemental budget when actual revenues and expenditures do not correspond to those in the enacted budget;
  • Publishing debt obligations of state-owned enterprises;
  • Ensuring the supreme audit institution meets international standards of independence;
  • Specifying in law or regulation the procedures and criteria by which the government awards natural resource extraction contracts or licenses and ensuring such laws or regulations are followed in practice; and
  • Making basic information on natural resource extraction awards publicly available.

U.S. Department of State

The Lessons of 1989: Freedom and Our Future