How to Build National Budget - The Case of Cambodia

   Building National Budget is not easy for everyone to do; However, if you are a government official, public administration student or both are your goal, you will have a chance in life to do this task. Here is the tip how to do.

I. Build Credit Budget Table

    Credit Budget Table outlines the revenue and expense of one governmental organization (Which can refer to Ministries,  other public institutions or sub-national administrations). Of course, there are two type of tables there - (Credit) Income Table and (Credit) Expense Table. It consist of situational amount of rows and 32 Columns.

II. Column

    The Column of each table shows the Revenue/Expense based on the organization. The Central Administration refers to ministries,  other public institutions or sub-national administrations. The Specialized Department refers to 25 sub-national administrations under one ministry in Cambodia. So the amount of the Total Amount of "The Specialized Department" equal to the amount in row 01+02+.....+25 (refers to each Provinces and Cities in Cambodia- see the reference below)."The Total" equals to amount in "The Central Administration" plus and the amount in "The Specialized Department".

III.Row

     The row of each table shows the information of the National Accounting data (NAd). The National Accounting data is classified in to 4 main categories - Class (1digit number), Chapter (2 digit number), Account (4 digit number) and Sub-Account (5 digit number). The PRAKAS 211 mef-pr promulgated on 4 October 2013 is the key to recorded the information. Unfortunately, there are not any English version of this document at the moment. Hopefully, there will be one in the future. You can visit for more information. There are also some tricks in the table as below:

    a. Formula for revenue

National revenue = Current revenue+ Capital revenue

Current revenue = Real revenue I + Revenue by order I

Real revenue I =Fiscal revenue + Non-fiscal revenue

Revenue by order I = Revenue by order I No.1+ Revenue by order I No.2 +...+Revenue by order I No.n (n is the last order)

Capital revenue =Real revenue II + Revenue by order II

 Real revenue II = Revenue from own sources + Revenue from external sources

Revenue by order II = Revenue by order II No.1+ Revenue by order II No.2 +...+Revenue by order II No.n (n is the last order)

    b. Formula for Expenditure

National expense = Current expense + Capital expense

Current expense = Real expense I + expense by order I

Real expense I =Services + Financial obligations + Public interventions +Other expenses

Expense by order I = Expense by order I No.1+ Expense by order I No.2 +...+Expense by order I No.n (n is the last order)

Capital Expense =Real Expense II + Expense by order II

 Real Expense II = Settlement of loans and similar debts +Immobilization

Expense by order II = Expense by order II No.1+ Expense by order II No.2 +...+Expense by order II No.n (n is the last order) + Unexpected expenditure

    c. Formula for National Accounting data

   As can be seen in III, Class (1digit number), Chapter (2 digit number), Account (4 digit number) and Sub-Account (5 digit number) have its own rank. Sub-Account belongs to Account, Account belongs to Chapter, Chapter belongs to Class. 

So, if the class, for example, is 7.

Class 7 = Chapter 70 + Chapter 71 + ...+ Chapter7x 

If the Chapter, for example, is 70.

 Chapter 70 = Account 7001+ Account 7002 +... + Account 70xx

 If the Account, for example, is 7001.

Account 7001 = Sub-Account 70011+ Sub-Account 70012+...+ Sub-Account 7001x

    IV. Conclusion

     To sum up, preparing national budget requires knowledge and practice. Following the step above properly, you will surprise one who work with the government or it may boost up your luck in National recruitment in Cambodia.

V. Sources: 

You can practice building the table based on sample at: Click Here. (Note:3rd-Party Link)

You can access PRAKAS 211 MEF PR at:Click here. (Note: 3rd-party Link)

You can download National Revenue Table at: Sample- National Revenue table

ទាញយកជាភាសាខ្មែរ៖  Download