Normally, the analysis of the national budget (or budget analysis for short) focuses on critically evaluating the budgetary allocations made in the beginning of the fiscal year and tracking expenditure undertaken on the basis of these allocations to determine the extent to which the policy translates into outcomes.
Budget analysis entails analyzing and assessing the budget from the perspective of the poor and the marginalized sections of society in line with the principle of leaving no one behind. It scrutinizes the collection of revenues and public expenditures in ways that are socially equitable for the poor, diverse women, LGBTIQ community, children, People living with Disability (PLWDs) and othermarginalized groups.
In the context of Cambodia, CSOs have formed a budget working group under the coordination by The NGO Forum on Cambodia in order to analyze the budget and provide recommendations to the government and legislators for advocacy of the desired priority for the social groups above-mentioned.
The Guide on Conducting Budget Analysis in Cambodia is essentially for the Budget Working Group members to perform their function and roles more effectively. This includes hands-on training the enables the understanding of the macroeconomic framework and technical aspects of the revenue collection and budget expenditures, and the writing of policy briefs based on prioritized sectors for each year.
By Chan Sophal, Independent Consultant
For the Budget Working Group and the NGO Forum on Cambodia
18 February 2022