Location: Phnom Penh
National Budget Trends & Ministries Expenditure Review (Budget Law 2027 Advocacy)
Macro/Sectoral Trends - Key Ministries Expenditures - Budget Law 2027 Advocacy - CSO
Organization: NGO Forum on Cambodia (NGOF) / Budget Working Group (BWG)
Location: Cambodia, Phnom Penh-based preferred
Duration: (April 1 – June 31, 2026)
1. Rational
Budget Working Group (BWG) was initiated in 2006 as coalition of 30 national and international NGOs working together to contribute to the implementation of the public financial management (PFM) reform agendas in Cambodia. BWG has overarching objectives of advocating the Royal Government of Cambodia to improve budget transparency and accountability through citizen participation in the budget process. The working group’s efforts focus on: a) strengthening technical capacity on public finance among its member NGOs to promote the effectiveness and professionalism of their respective works, b) producing evidence-based reports and convening dialogues to keep policy makers and other stakeholders well informed of issues along with practical recommendations relevant to public financial management, and c) fostering citizens’ awareness and engagement in public budget process as well as promoting their access to public budget information. The NGO Forum on Cambodia (NGOF) has been acting as the secretariat of the BWG.
NGOF has been playing an important role in strengthening the working group’s coordination and collecting significant inputs for policy change advocacy. Through financial assistance from the Oxfam Cambodia, the NGOF and BWG will increase efforts in conducting evidence-based on budget analyses. These analyses will offer up-to- date and reliable inputs for the government and relevant stakeholders to make well-informed policy decisions pertaining to public financial management.
This package combines three components:
a) (1.1.3.1) Budget law analysis on macro/sectoral aspects
b) (1.1.3.5) Annual national budget analysis coordination with BWG sectoral/macro consultations
c) (3.2.2.1) In-depth analysis of key ministries' expenditure plans via economic classification
Specifically, this focuses on budget law analysis covering macro-economic and sectoral aspects, alongside in- depth examination of key ministries’ expenditure plans through economic budget classification. In particularly, we plan to carry-out Cambodia National Budget Analysis which will be serve as CSOs’ Position Paper with recommendation on Budget allocation/fiscal space, emphasizing agriculture priorities.
Therefore, we seek to develop comprehensive Budget Analyses reviewing macro/sectoral trends and ministry expenditures. The findings will serve as key inputs for national budget formulation, particularly for Budget Law 2027 advocacy on agriculture, climate, and infrastructure priorities.
2. Main objective
Through close consultation with the NGOF and BWG, a comprehensive analysis on budget law trends (Macro/sectoral aspects) and key ministries expenditure plans (economic classification) will be developed, considering for key aspects and classification under revenue generation and expenditure allocations. Specifically, the analysis shall focus primarily on Budget Laws and/or Budget Settlement Laws of the past five years (2020- 2024). Upon the findings and discussions, the analysis report shall provide sound recommendations regarding the preparation of the draft Budget Law 2027 and other policy documents for relevant stakeholders, especially policy makers to address critical issues, such as fiscal space for priority sectors (Natural resources management, WASH, Education, Social protection and Health) and expenditure efficiency.
3. Scope of work
The scope of work includes the following:
a) Develop an outline of the dual analysis (budget law+ expenditure) through consultation with NGOF and/or BWG.
b) Identify, gather and verify relevant public budget information from MEF website, and Budget Laws for the past five years.
c) Perform data analysis on macro/sectoral budget trends and key ministries’ expenditure plans using economic classification.
d) Consult the findings with relevant laws and policies including sectoral strategies (e.g., Budget Laws, Settlement Laws, MEF website data, Open Development Cambodia, Rectangular Strategy Phase IV and MAFF sectoral reports);
e) Present the findings and seek inputs from NGOF and BWG,
f) Produce a well-written and comprehensive analysis report based on the outcomes of the analysis, which targets policy makers as the primary readers. The report will be 15-20-page in length, in Khmer with an executive summary in English (2-3 page).
Expected report structure:
(i) Executive summary (English, 2-3 pages); (ii) Introduction and methodology; (iii) Key findings with charts/tables on macro/ sectoral trends and ministry revenue, expenditures; (iv) Analysis against laws/strategies;
(v) Recommendations for Budget Law 2027; (vi) Annexes (date tables, methodology).
4. Consultancy Role
a) Analyze last 5 years’ Budget Laws/ Settlements (2021-2025) using economic classification
b) Review existing documents related to budget analysis, budget cycle, and budget advocacy, including government documents (Budget Laws, Program Based Budget, Gender Responsive Budgeting tools with BWG’s members expertise on these…)
c) Join consultation meeting with BWG’s members and Advisory Groups to gather inputs for developing the budget analysis.
5. Administrative arrangement and logistics
The consultant shall be based at NGO Forum in Cambodia or at his/her own convenient working place; however, he/she must be responsive to NGO Forum under the scope of this assignment as well as the agreed detailed work plan. NGO Forum will provide logistical and administrative support in collecting inputs from BWG members and partners, organizing consultation events and relevant meetings, and making consultancy payment under the scope of the ToR.
Budget Details: The total available budget for this consultancy is USD 8,500 (including all taxes and consultant costs such as professional fees, data collection, analysis, report production, presentations, and any printing of the final report). This budget fully covers all activities and deliverables outlined in this ToR, with no additional costs for printing. NGO Forum reserves the right to request revisions if deliverables do not meet quality standards.
NGO Forum reserves the right to request revisions if deliverables do not meet quality standards.
Macro/Sectoral Trends - Key Ministries Expenditures - Budget Law 2027 Advocacy - CSO
Organization: NGO Forum on Cambodia (NGOF) / Budget Working Group (BWG)
Location: Cambodia, Phnom Penh-based preferred
Duration: (April 1 – June 31, 2026)
1. Rational
Budget Working Group (BWG) was initiated in 2006 as coalition of 30 national and international NGOs working together to contribute to the implementation of the public financial management (PFM) reform agendas in Cambodia. BWG has overarching objectives of advocating the Royal Government of Cambodia to improve budget transparency and accountability through citizen participation in the budget process. The working group’s efforts focus on: a) strengthening technical capacity on public finance among its member NGOs to promote the effectiveness and professionalism of their respective works, b) producing evidence-based reports and convening dialogues to keep policy makers and other stakeholders well informed of issues along with practical recommendations relevant to public financial management, and c) fostering citizens’ awareness and engagement in public budget process as well as promoting their access to public budget information. The NGO Forum on Cambodia (NGOF) has been acting as the secretariat of the BWG.
NGOF has been playing an important role in strengthening the working group’s coordination and collecting significant inputs for policy change advocacy. Through financial assistance from the Oxfam Cambodia, the NGOF and BWG will increase efforts in conducting evidence-based on budget analyses. These analyses will offer up-to- date and reliable inputs for the government and relevant stakeholders to make well-informed policy decisions pertaining to public financial management.
This package combines three components:
a) (1.1.3.1) Budget law analysis on macro/sectoral aspects
b) (1.1.3.5) Annual national budget analysis coordination with BWG sectoral/macro consultations
c) (3.2.2.1) In-depth analysis of key ministries' expenditure plans via economic classification
Specifically, this focuses on budget law analysis covering macro-economic and sectoral aspects, alongside in- depth examination of key ministries’ expenditure plans through economic budget classification. In particularly, we plan to carry-out Cambodia National Budget Analysis which will be serve as CSOs’ Position Paper with recommendation on Budget allocation/fiscal space, emphasizing agriculture priorities.
Therefore, we seek to develop comprehensive Budget Analyses reviewing macro/sectoral trends and ministry expenditures. The findings will serve as key inputs for national budget formulation, particularly for Budget Law 2027 advocacy on agriculture, climate, and infrastructure priorities.
2. Main objective
Through close consultation with the NGOF and BWG, a comprehensive analysis on budget law trends (Macro/sectoral aspects) and key ministries expenditure plans (economic classification) will be developed, considering for key aspects and classification under revenue generation and expenditure allocations. Specifically, the analysis shall focus primarily on Budget Laws and/or Budget Settlement Laws of the past five years (2020- 2024). Upon the findings and discussions, the analysis report shall provide sound recommendations regarding the preparation of the draft Budget Law 2027 and other policy documents for relevant stakeholders, especially policy makers to address critical issues, such as fiscal space for priority sectors (Natural resources management, WASH, Education, Social protection and Health) and expenditure efficiency.
3. Scope of work
The scope of work includes the following:
a) Develop an outline of the dual analysis (budget law+ expenditure) through consultation with NGOF and/or BWG.
b) Identify, gather and verify relevant public budget information from MEF website, and Budget Laws for the past five years.
c) Perform data analysis on macro/sectoral budget trends and key ministries’ expenditure plans using economic classification.
d) Consult the findings with relevant laws and policies including sectoral strategies (e.g., Budget Laws, Settlement Laws, MEF website data, Open Development Cambodia, Rectangular Strategy Phase IV and MAFF sectoral reports);
e) Present the findings and seek inputs from NGOF and BWG,
f) Produce a well-written and comprehensive analysis report based on the outcomes of the analysis, which targets policy makers as the primary readers. The report will be 15-20-page in length, in Khmer with an executive summary in English (2-3 page).
Expected report structure:
(i) Executive summary (English, 2-3 pages); (ii) Introduction and methodology; (iii) Key findings with charts/tables on macro/ sectoral trends and ministry revenue, expenditures; (iv) Analysis against laws/strategies;
(v) Recommendations for Budget Law 2027; (vi) Annexes (date tables, methodology).
4. Consultancy Role
a) Analyze last 5 years’ Budget Laws/ Settlements (2021-2025) using economic classification
b) Review existing documents related to budget analysis, budget cycle, and budget advocacy, including government documents (Budget Laws, Program Based Budget, Gender Responsive Budgeting tools with BWG’s members expertise on these…)
c) Join consultation meeting with BWG’s members and Advisory Groups to gather inputs for developing the budget analysis.
5. Administrative arrangement and logistics
The consultant shall be based at NGO Forum in Cambodia or at his/her own convenient working place; however, he/she must be responsive to NGO Forum under the scope of this assignment as well as the agreed detailed work plan. NGO Forum will provide logistical and administrative support in collecting inputs from BWG members and partners, organizing consultation events and relevant meetings, and making consultancy payment under the scope of the ToR.
Budget Details: The total available budget for this consultancy is USD 8,500 (including all taxes and consultant costs such as professional fees, data collection, analysis, report production, presentations, and any printing of the final report). This budget fully covers all activities and deliverables outlined in this ToR, with no additional costs for printing. NGO Forum reserves the right to request revisions if deliverables do not meet quality standards.
|
Component |
Description |
Amount (USD) |
|
1.1.3.1 |
Budget law analysis: macro/sectoral trends |
3,500 |
|
1.1.3.5 |
BWG coordination: sectoral/macro consultations |
2,000 |
|
3.2.2.1 |
Ministries expenditure analysis (economic classification) |
3,000 |
|
Total |
|
8,500 |
6. Methodologies
The consultant shall conduct a comprehensive literature review of existing documents/Budget Laws for the budget analysis, collect inputs from BWG members on expected technical gaps in budget analysis and discuss findings with BWG members.
7. Timelines and deliverable output
This assignment will be completed within a three-month period (April 1- June 31, 2026).The actual work plan will be developed jointly by the selected consultant and NGOF, with logistics supported by NGO Forum.
The consultant shall conduct a comprehensive literature review of existing documents/Budget Laws for the budget analysis, collect inputs from BWG members on expected technical gaps in budget analysis and discuss findings with BWG members.
7. Timelines and deliverable output
This assignment will be completed within a three-month period (April 1- June 31, 2026).The actual work plan will be developed jointly by the selected consultant and NGOF, with logistics supported by NGO Forum.
|
Deliverable Outputs |
Responsible |
Timeline |
Total Working Days |
|
1. Consultant on board |
Consultant |
Second week of April 2026 |
N/A |
|
2. Analysis Outline |
NGOF & Consultant |
Third week of April 2026 |
3 days |
|
3. Budget Data Collection |
BWG & Consultant |
Week 4 of April 2026 |
3 days |
|
4. 1st Draft Data Analysis Report (Deadline: Mid-May) |
Consultant & NGOF |
Second week of May 2026 |
5 days |
|
5. Findings Presentation & 2nd Draft (Feedback Round) |
Consultant & NGOF |
Third week of May 2026 |
2 days |
|
6. FINAL 15-20PAGE REPORT Khmer/English Summary |
Consultant & NGOF |
First week of June 2026 |
5 days |
|
7. Multi-Stakeholder Workshop Presentation |
Consultant & NGOF |
Third week of June 2026 |
1 day |
|
8. Assignment Finalization |
Consultant & NGOF |
31 June 2026 |
1 day |
|
Total |
|
Apr 1 – Jun 31, 2026 |
20 days |
8. Selection Criteria & Qualification
Relevant experience in budget analysis/PFM (data, ministry expenditures)
a) Advanced university degree in the fields of economics, development, public policy, etc.
b) At least 3-5 years’ experience in policy research studies and budget analysis, civil society engagement, and development of advocacy products particularly guides.
c) At least five years’ experience in capacity developments in areas of public finance management, budget analysis and advocacy.
d) Strong research, data analysis, facilitation and advocacy skills.
e) Good understanding of the development context in Cambodia (public financial management framework, TIC systems, economic classification, social accountability, good governance, and CSOs works).
f) Ability to translate raw data into effective and engaging data visualizations and infographics.
g) Excellent oral and written communication in English, including a demonstrated ability to translate complex, technical information into clear, non-technical language that is accessible to a broader audience; and
h) Good analytical skills, critical thinking skills, initiative, gender sensitivity and creativity
Relevant experience in budget analysis/PFM (data, ministry expenditures)
a) Advanced university degree in the fields of economics, development, public policy, etc.
b) At least 3-5 years’ experience in policy research studies and budget analysis, civil society engagement, and development of advocacy products particularly guides.
c) At least five years’ experience in capacity developments in areas of public finance management, budget analysis and advocacy.
d) Strong research, data analysis, facilitation and advocacy skills.
e) Good understanding of the development context in Cambodia (public financial management framework, TIC systems, economic classification, social accountability, good governance, and CSOs works).
f) Ability to translate raw data into effective and engaging data visualizations and infographics.
g) Excellent oral and written communication in English, including a demonstrated ability to translate complex, technical information into clear, non-technical language that is accessible to a broader audience; and
h) Good analytical skills, critical thinking skills, initiative, gender sensitivity and creativity
Please send CV and cover letter to
Email: job@ngoforum.org.kh
Phone: 023 214 429
Website: https://www.ngoforum.org.kh/employment-ngof
Please mention "www.Cambodiajobs.Biz" where you saw the ad when you apply!
