Background
The National Assembly’s Committee on Public Financial Management Reform provides legislative oversight of the government’s public financial management reform program and reviews quarterly performance reports. The committee convenes Assembly officials and working-group leaders to examine implementation progress, performance management measures, and follow-up actions.
The Royal Government issued Circular No. 14 SR on 19 December 2024 to establish performance management guidance under the public financial management reform program. The committee’s Q1 2026 review reported that reform implementation retained momentum in line with agreed implementation plans, while the Q1 report identified performance items not yet consolidated and set directions to achieve the targeted results in 2026.
Scope of Application
The Circular No. 14 SR performance guidance applies to the public financial management reform program as referenced by the National Assembly’s working group and informs the committee’s quarterly performance reviews. The committee’s oversight covers the preparation, submission and discussion of quarterly performance reports related to public financial management reform activities.
Key Provisions or Decisions
On 29 June 2026 the Committee opened a meeting to examine and discuss the Q1 2026 performance report for the public financial management reform program. Participants included senior National Assembly officials, working-group leadership and relevant department and office heads involved in reform implementation.
The committee noted that, despite ongoing multi-crisis conditions, the reform work showed continued movement aligned with previously agreed plans. The Q1 report emphasized specific performance outputs that remained incomplete at the annual meeting and outlined directions for achieving consolidated performance results by the end of 2026.
Implications for Investors, Businesses, or Compliance
Advances in public financial management reform and regular performance reporting can contribute to improved fiscal transparency and budget predictability, which are relevant considerations for investors, development partners and domestic stakeholders. Monitoring of PEFA-related indicators and implementation of performance management guidance are practical compliance signals for entities interacting with public budgets and procurement systems.
Official Source
Primary source: National Assembly of Cambodia social media post (29 June 2026): https://www.facebook.com/CambodiaAssembly/posts/pfbid02HfeScLrgZmLC3qyJRMyjuoiS3bTXN1qVJ58uo6oSJ9FAnqWytYL6nYcPX15X4CXRl. Additional contact channels: National Assembly website (https://www.na.gov.kh/) and official social accounts listed by the Assembly.
