The landscape of charitable giving in Cambodia is undergoing a rigorous transformation. Implementing the new Law on Associations and Non-Governmental Organizations (LANGO) amendments, the government is cracking down on financial opacity within the sector.
The New Requirements
Effective immediately, all registered NGOs must submit:
- An annual independent audit from a recognized accounting firm.
- A detailed breakdown of administrative vs. programmatic spending.
- Proof of bank account ownership in the organization's name (no personal accounts).
This is a welcome move for professional watchdog agencies. 'Too many organizations have operated as personal fiefdoms,' says Dr. Khun. 'These laws will wash out the bad actors who cannot account for where their funding goes.'
What Donors Should Ask For
Before you donate, you now have the legal backing to request an annual report. If an organization refuses or claims they are 'too small' to have clear accounts, that is a major red flag.
At Cambodia Charity Watch, we have updated our Verification Criteria to align with these new laws. Organizations that fail to meet these transparency standards are automatically downgraded to 'Alert' status.