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, 17-18 September 3

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

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.

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

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

Consolidated Action Plan Platform 2 (CAP3) (2016-2018) What we are going to do Consolidated Action Plan Platform 2 (CAP3) (2016-2018) 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

Comprehensiveness and transparency What we are going to do Key Indicators (2016-2018) 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 2018 is published on the MEF website after its approval by the Government The Mid-Year Budget Review is published on the MEF website

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