After an extended period of internal con­flict in Cambodia, decentralization was introduced as part of a larger wave of pub­lic sector reform to promote democratic development and increase participatory governance. Decentralized planning and financing mechanisms were initially pilot­ed and then institutionalized at a lower level (commune), and similar reforms are now being introduced at higher sub­national levels (district and province). The United Nations Capital Development Fund (UNCDF) and The Asia Foundation engaged the Capstone team to assess the recent decentralization efforts in Cambodia. The Capstone team conducted a document review of the decentralization process as well as field interviews with researchers, local and international development part­ners, and government officials at the national and sub­national levels. As a final deliverable, the Capstone team produced an assessment of the sub­national planning process and guidelines, documentation and assessment of the pilot planning process undertaken in the Takeo province, and recommendations for a future subnational planning system for Cambodia.