Background
The draft Law on Payment of the General State Budget for Management 2025 concerns the legal rules that govern execution of government payments for the fiscal management period 2025. A law on payment of the general state budget defines the legal framework for executing government expenditures and managing cash flows within public financial management. The Ministry of Economy and Finance leads drafting and coordination of legislation on budget execution and payment procedures in Cambodia’s public finance system.
The Accounting and Auditing Regulator (ACAR) participates in consultations on public finance legislation to advise on accounting and auditing implications and to align professional reporting standards with statutory payment rules. On 10 July 2026 ACAR officials attended the third discussion meeting on the draft law under the presidency of H.E. Dr. Chou Kimleng, Secretary of State of the Ministry of Economy and Finance.
Scope of Application
The draft law under discussion applies to procedures and authorities for payment from the general state budget for management year 2025. Representatives from ministries, institutions and units under the Ministry of Economy and Finance joined the discussions via the Zoom platform.
Key Provisions or Decisions
Participants held the third round of consultations on the draft Law on Payment of the General State Budget for Management 2025 on 10 July 2026. The meeting proceeded with the high permission of H.E. Bou Tharin, Director General of the Accounting and Auditing Regulator (ACAR). Mr. Toem Satya, Director of the General Affairs Department, attended alongside technical officials. The session was presided over by H.E. Dr. Chou Kimleng and included management-level representatives from multiple ministries and institutions.
Implications for Investors, Businesses, or Compliance
A statutory framework for state budget payments establishes the legal basis for payment timing and reporting obligations that affect suppliers, contractors, and accounting professionals who transact with government entities. Entities that provide goods or services to public bodies and professional auditors will need to align accounting and invoicing practices with the procedural requirements and documentation standards enacted by the law.
Official Source
Primary source: ACAR Facebook post (10 July 2026) — facebook.com/acarcambodia. Published 2026-07-10. Post ID: 1350075870647986.
