Budget Analysis Consultant/Firm (National Budget Trends & Ministries Expenditure Review): This consultancy, running from April 20 to June 30, 2026 (20 working days) with a total budget of US$8,500, delivers evidence-based budget analysis to support BWG/NGOF advocacy for Budget Law 2027. Focusing on Cambodia's 2020-2024 Budget Laws and Settlements, it examines macro/sectoral trends and key ministries' expenditure plans through economic classification, highlighting fiscal space for priority sectors like agriculture, climate resilience, WASH, education, social protection, and health.  The centerpiece output is a comprehensive 15-20 page analysis report in Khmer (with 2-3 page English executive summary), structured as: (i) introduction/methodology; (ii) key findings with charts/tables on revenue/expenditure trends; (iii) alignment with laws/strategies (e.g., Rectangular Strategy Phase IV, MAFF reports); (iv) targeted recommendations for Budget Law 2027; and (v) annexes (data tables). This CSO Position Paper emphasizes expenditure efficiency and allocation priorities, informed by data from MEF, Open Development Cambodia (ODC), and BWG consultations.  Supporting deliverables include an Analysis Outline (methodology/workplan), verified budget data collection (5-year Laws/Settlements), iterative drafts with BWG feedback, and a Findings Presentation for multi-stakeholder workshops. NGOF provides logistical support for consultations, ensuring triangulation of macro analysis (US$3,500), BWG coordination (US$2,000), and ministries expenditure review (US$3,000).  These outputs strengthen CSO technical capacity in PFM, promote citizen participation, and equip policymakers with actionable insights for transparent, accountable budgeting aligned with Cambodia's PFM reform agenda.