World Bank2024-02-122024-02-122024-02-12https://openknowledge.worldbank.org/handle/10986/41034During the last decade Cambodia succeeded in achieving significant domestic resource mobilization which in turn enabled a rapid expansion of social spending. During the next decade it should shift from spending more to spending better. This Public Finance Review (PFR) informs the next phase of the government’s public financial management (PFM) reform strategy (achieving performance accountability) and to provide analytical basis for the government’s fiscal reform efforts in the post-pandemic period. The PFR covers six main chapters. The first chapter (achieving fiscal resilience and building fiscal space) examines macro fiscal performance. The second chapter (enhancing quality of public spending) reviews public expenditure covering selected key ministries in social, economic and infrastructure sectors as well as administrative services and cross sectoral programs. The remaining four chapters provided a deep dive exploration into expenditure and public finance management in: Health, Agriculture, Irrigation and Water Resources, and a case study of Preah Sihanouk province.en-USCC BY-NC 3.0 IGOPFRFISCAL RESILIENCEPUBLIC SPENDING QUALITYPUBLIC HEALTH POLICYAGRICULTUREPREAH SIHANOUKReportWorld Bank10.1596/41034