Circular on Budget Rationalization and Strengthening Efficiency of National Budget Expenditure for Implementing the Financial Management Law 2026

This circular issued by the Ministry of Economy and Finance provides guidance on budget rationalization and strengthening the efficiency of national budget expenditure for the implementation of the 2026 financial management law. The document sets out measures for ministries institutions and public entities to review prioritize and manage budget spending more carefully in order to ensure effective use of public financial resources. The circular emphasizes improving expenditure discipline reducing unnecessary or low priority spending and strengthening budget implementation in line with national budget management requirements. It also provides instructions related to expenditure planning implementation monitoring and coordination among ministries institutions capital provincial administrations and relevant public entities. The document is useful for understanding Cambodia public financial management budget execution expenditure control and national budget efficiency measures for 2026.