The Civil Society Budget Working Group outlines a series of policy and budgetary recommendations intended to strengthen transparency, equity, and social development within Cambodia’s 2026 national budget. The document highlights priority sectors—including education, gender equality, social protection, public health, local governance, economic competitiveness, tax reform, and anti‑corruption measures—and urges the Royal Government to expand resource allocation that supports inclusive growth. Key proposals emphasize increasing budget shares for education, enhancing social protection for vulnerable groups, empowering sub‑national administrations through expanded fiscal decentralization, and fostering a resilient SME sector. The recommendations aim to promote accountable public financial management and ensure national resources are directed toward sustainable, people‑centered development.