The purpose of the study was to assess the extent to which Cambodia has defined the results anticipated from government”s broad development policies and programmes; identify at which “level” these are identified (outputs, intermediate/ final outcomes, impact), and with what consistency; and to analyse whether the information on results is used for public expenditure management. We define results as being producing certain outputs as well as achieving certain outcomes and reaching certain policy objectives. Our analysis covers public expenditure management “core activities” (budget system) as well as more “upstream” steps” (including government processes for the identification of broad development goals, policy-making and definition of national and sectoral strategies).