Analysis of National Budget Expenditure


Term of Reference (TOR)

Analysis of National Budget Expenditure


The NGO Forum on Cambodia is a membership organization consisting of local and international NGOs. It exists to coordinate and equip members, networks of NGOs, and other civil society organizations to actively engage in policy dialogue, debate, and advocacy with and for poor and vulnerable people in Cambodia related to Development Issues, Environment and Land & Livelihood.

Cambodia has enjoyed the stable economic growth of around 7% for the last four years. This resulted from the strengthened capacity of the government for improved budget management through the firm, strategic implementation of Public Financial Management Reform Program. The revenue collection has been strengthened over time to ensure the budget credibility for implementing the development policy activities as set in the annual budget law which was approved by the National Assembly. Since Cambodia still has limited national budget for expenditure for the implementation of all institutional and development activities, monitoring of the budget expenditure to ensure the effectiveness and efficiency is needed. This would lead to the comprehensive outcome and impact of the national budget for better synergies of all institutional and development activities within and across the ministries of the government. However, budget execution by the ministries still has some challenges due to perhaps the limited capacity of the government ministries to spend including numbers of personnel, and institution, the complicated budget expenditure processes, etc.

Although NGO Forum has coordinated other L&INGOs who have been working on budget issues via the regular meetings, workshop, trainings, etc.; the capacity of NGOs to understand the budget management issues both at national and sectoral level in order to work with the sector ministries and with MEF is still a challenge, which has lead to the fact that many NGOs become silent partners and are difficult to link the proposed budget with the institutional and development policy activities and finally to identify the challenges of under and/or overspend budget by the sector ministries during the execution.

By having seen the critical factors, Expenditure Effectiveness Project of Development Issues Program will conduct the evidence-based analysis of national budget expenditure. The analysis will focus the effectiveness of national budget expenditure, the challenges faced, and practical recommendation for both NGOs and relevant government ministries able to do and work together for better improvement of national budget expenditure.

The research results will be used as a strategic tool for capacity development for the Budget Working Group (BWG), NGOs active in the Technical Working Groups (TWGs) and Develop Issues Forum (DIF) members.

Therefore, the NGO Forum on Cambodia through the Expenditure Effectiveness Project/Development Issues Program is seeking a qualified consultant to conduct an analysis on national budget expenditure.


  1. To review the general budget expenditure execution against the approved budget law by the government based on the available data and information for the year of 2013 & 2014
  2. Identify the potential problems of the budget expenditure based on the results of the above-mentioned review
  3. Conduct some interviews with some selected relevant stakeholders to confirm problems to understand the root causes and possible solutions, and
  4. Two main report papers in Khmer and in English. Excluding appendix, the papers should be in maximum 25 pages in English.
  5. Two presentations at the Consultative Workshop and at the Launching Workshop conducted by NGO Forum

 Expected output:

 Roles and responsibilities of the Consultant     

  • The consultant is obliged to carry out these activities assigned to him/her as mentioned in the Terms of Reference. The consultant shall work under the guidance of Expenditure Effectiveness Project of the Development Issues Programs Manager of the NGO Forum on Cambodia.
  • The consultant shall draw some key possible roles of civil society to help contribute to expenditure implementation efficiency and effectiveness.
  • The consultant shall submit the soft copy of the report in the form of CD-R to NGO Forum.
    • Master degree in economic development, development study, or related subjects;
    • Proven analytical experience in economic and social research within Cambodia is necessary;
    • Substantive knowledge on development issues especially on development framework, government policies, and NGOs’ work in Cambodia context is a must;
    • Good understanding of the Cambodia’s development issues especially budget management.
    • Excellent communication, writing, reporting skills (Khmer and English) and the ability to communicate at all levels;
    • Excellent in the usage of computers and office software packages.

Line for communication and reporting

Expenditure Effectiveness Project Coordinator is the focal point at the NGO Forum for this Consultancy service.

Timeframe/duration of consultancy

The total man/day for the consultancy work is around 30 man/days. The consultant will comment the work from Middle of November, 2015.

Qualification for consultant

Qualified and interested candidates shall submit technical and financial research proposal and other necessary supporting documents (e.g. CV and previous publications) with a cover letterto the NGO Forum via e-mail: no later than November 17, 2015 (5:00 pm). For more details about the NGO Forum please visit our website: Only short-listed applicants will be contacted. The NGO Forum commits to its policies and adheres to child protection policy. Women and persons with disabilities are encouraged to apply.

The research consultant will receive a lump sum package of payment base on qualification and experience, as well as agreement with NGOF. As obligated, research consultant need to pay tax for their consultancy fee. The NGOF will withhold tax according to declaration to relevant authorities.