ពះ ច កកម

តិ ស ពះម ក ត
KINGDOM OF CAMBODIA
Nation Religion King

3
កសួងេសដកិច និង ហិរ វត
MINISTRY OF ECONOMY AND FINANCE
No………………MEF/……….

State Budget Implementation

May, 2023

Content Page

1. Executive Summary 1

2. TOFE 2

3. Table of Ministry and Institution Spending 7

4. Note: Report preparation 9

ផវេលខ ៩២ ស ត់វតភំ ខណដូនេពញ ជ នីភំេពញ កម ទូរស័ព: (+៨៥៥)២៣ ៨៩០ ៦៦៦

St.92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, CAMBODIA. Phone: (+855)23 890 666
mef.gov.kh
[email protected]
t.me/mefcambodia
[email protected]
 1. Executive Summary of TOFE

In May 2023, the Budgetary Central Government (BCG) collected 1,792 billion riels in domestic
revenue, equivalent to 6.92% of the 2023 annual budget law (BL), while its expenditure reached 2,822
billion riels, equivalent to 8.12% of the 2023 BL. As a result, BCG’s budget execution has a 1,029 billion
riels deficit. During the first five months of 2023, BCG’s domestic revenue collection achieved 10,929
billion riels, equivalent to 42.20% of the 2023 BL, while its expenditures execution achieved 11,509 billion
riels, equivalent to 33.12% of the 2023 BL. As a result, BCG’s budget execution has a 579 billion riels
deficit.

BCG collected 10,929 billion riels in domestic revenue, equivalent to 42.20% of the 2023 BL,
a 1.23% increase compared to the same period last year, consisting of 10,128 billion riels in tax revenue,
equivalent to 43.24% of the 2023 BL, contributing to an increase of 0.10%, and 784 billion riels in non-tax
revenue, equivalent to 36.57% of the 2023 BL, contributing to an increase of 18.85%. Based on the trend of
revenue performance over the last several years mixed with the recovery of Cambodia's socio-economic
activities, revenue collection is on-track according to the 2023 BL.

BCG’s expenditure reached 11,509 billion riels, equivalent to 33.12% of the 2023 BL, an
8.55% increase compared to the same period last year, consisting of 7,040 billion riels in current
expenditure, contributing to an increase of 0.33%, and 4,469 billion riels in capital expenditure, contributing
to an increase of 24.64%. Overall, BCG’s expenditure execution continues to maintain the principle of
restricting unnecessary expenditures and allocating budgets to implement proactive objectives.

The Royal Government continues to manage and utilize BCG’s total financing effectively and
carefully, which has allowed the need for budget execution to be met in a timely manner. Foreign
financing achieved 2,563 billion riels, equivalent to 41.51% of the 2023 BL, and domestic financing
achieved 1,906 billion riels, equivalent to 24.65% of the 2023 BL, while the net government’s deposits
reached 16 billion riels.

១
 Unit: Billion Riels

TOFE : BUDGET EXECUTION OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023

I. DOMESTIC REVENUE 25,896.24 42.20% 10,929.08 1,855.81 1,663.38 3,130.29 2,487.31 1,792.28 - - - - - - -

1.CURRENT REVENUE 25,564.43 42.68% 10,911.86 1,855.81 1,663.38 3,126.06 2,476.57 1,790.03 - - - - - - -

a. TAX REVENUE 23,421.92 43.24% 10,128.33 1,754.34 1,491.63 2,911.39 2,301.26 1,669.70 - - - - - - -

Domestic tax revenue 20,882.94 43.93% 9,174.04 1,576.13 1,335.28 2,685.96 2,131.77 1,444.89 - - - - - - -

Direct Tax (income tax, profits tax) 7,257.99 62.11% 4,507.80 666.10 458.41 1,682.83 1,236.34 464.12 - - - - - - -

Indirect Tax 13,624.95 34.25% 4,666.24 910.04 876.87 1,003.14 895.43 980.77 - - - - - - -

o.w/ - Excise Tax on specific goods 1,250.00 31.05% 388.11 85.76 74.97 61.61 81.81 83.95 - - - - - - -

o.w/ -Special Excise Tax(petroleum,others) 4,109.55 30.31% 1,245.44 223.21 231.52 294.90 228.36 267.45 - - - - - - -
o.w/ - Excise Tax on specific services 100.00 36.38% 36.38 7.35 7.30 6.36 7.55 7.82 - - - - - - -
Other tax revenues 160.05 49.44% 79.13 14.80 20.59 13.62 16.50 13.62 - - - - - - -

Taxes on international trade 2,538.98 37.59% 954.29 178.20 156.35 225.43 169.49 224.81 - - - - - - -

Taxes and duties on imports 2,491.50 36.16% 931.02 177.03 152.14 219.09 164.15 218.62 - - - - - - -

April, 2021 1,680.10 36.16% 607.47 123.41 97.77 128.60 113.49 144.20 - - - - - - -

-Customs duties on petroleum products 352.70 47.30% 166.84 28.66 27.43 42.93 28.52 39.30 - - - - - - -

-Additional tax on oil product - Road maintenance 412.30 31.03% 127.93 18.66 21.30 40.76 17.59 29.63 - - - - - - -

-others 46.40 62.04% 28.79 6.29 5.65 6.80 4.55 5.49 - - - - - - -

Taxes and duties on exports 47.49 48.99% 23.26 1.18 4.21 6.34 5.34 6.19 - - - - - - -

o.w/-Tax on timber exports 10.40 20.13% 2.09 0.00 0.48 0.88 0.25 0.48 - - - - - - -

-Tax on rubber exports 15.10 4.49% 0.68 0.07 0.33 0.19 0.05 0.04 - - - - - - -

-Tax on export of agricultural products 21.83 93.71% 20.45 1.10 3.40 5.26 5.03 5.66 - - - - - - -

b. NON TAX REVENUE 2,142.50 36.57% 783.53 101.48 171.75 214.67 175.31 120.33 - - - - - - -

State Property Revenue 173.81 45.17% 78.50 16.58 27.32 10.14 16.08 8.38 - - - - - - -

Concession and rental land 165.96 33.59% 55.75 16.58157 4.57 10.14 16.08 8.38 - - - - - - -

Public Enterprises Income 7.85 289.87% 22.75 - 22.75 - - - - - - - - - -

Income from Sales, Rental of Properties and Services 1,593.33 34.81% 554.57 84.07 116.71 154.95 133.55 65.28 - - - - - - -

Income of administrative public enterprises -operational services (for profit) 583.01 23.25% 135.56 9.26 37.92 25.73 30.11 32.55 - - - - - - -

Sales of Property of Public Administration 96.90 65.65% 63.61 3.40 19.14 18.27 20.33 2.48 - - - - - - -

Administrative fees 578.15 38.20% 220.87 38.69 46.05 58.16 64.86 13.10 - - - - - - -

Sales of Services 43.31 22.91% 9.92 0.65 0.71 6.86 1.05 0.66 - - - - - - -

Other transaction fees 259.11 41.53% 107.60 23.60 11.46 43.52 13.41 15.61 - - - - - - -

Other Rental of immovable properties 32.85 51.74% 17.00 8.47 1.43 2.41 3.79 0.89 - - - - - - -

2
 Unit: Billion Riels

TOFE : BUDGET EXECUTION OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023

Other non tax 375.37 40.08% 150.46 0.83 27.72 49.57 25.68 46.67 - - - - - - -

o.w/ Other exceptional revenues - … 4.13 0.02 0.49 - 2.64 0.98 - - - - - - -

2. CAPITAL REVENUE 331.81 5.19% 17.22 - - 4.23 10.74 2.25 - - - - - - -

Other financial assets 331.81 5.19% 17.22 - - 4.23 10.74 2.25 - - - - - - -

II. BUDGET EXPENDITURE 34,743.81 33.12% 11,508.56 1,051.13 2,304.58 2,697.70 2,633.60 2,821.55 - - - - - - -

1. CURRENT EXPENDITURE 20,839.43 33.78% 7,039.97 791.45 1,352.17 2,076.39 2,028.05 791.90 - - - - - - -

a. Wages 8,828.85 38.11% 3,364.51 615.69 609.35 685.06 1,074.60 379.80 - - - - - - -

Personnel charges-civil administrative 4,995.35 36.50% 1,823.50 313.91 309.19 380.84 649.69 169.88 - - - - - - -

o.w/ Diplomatic salary 5.32 13.27% 0.71 - 0.67 - - 0.04 - - - - - - -

Personnel charges-national defence and security 3,833.50 40.20% 1,541.01 301.78 300.16 304.23 424.92 209.92 - - - - - - -

b. Non wage 12,010.58 30.60% 3,675.46 175.76 742.81 1,391.33 953.45 412.10 - - - - - - -

-Purchases 1,527.19 27.89% 426.01 91.84 23.37 34.48 197.10 79.21 - - - - - - -

Maintenance supplies 295.90 8.73% 25.83 0.20 6.31 4.85 6.70 7.78 - - - - - - -

Administration supplies 251.72 23.41% 58.92 0.17 1.23 8.81 33.72 14.99 - - - - - - -

Food and agricultural products 175.84 44.45% 78.17 25.81 4.48 4.93 36.87 6.09 - - - - - - -

Clothing and decoration 157.81 6.17% 9.73 - 4.83 0.69 2.06 2.15 - - - - - - -

Small tools, material, furniture and equip. 343.67 35.71% 122.74 64.36 1.09 6.21 34.65 16.43 - - - - - - -

Energy and water 153.16 23.45% 35.91 1.31 5.41 9.00 10.35 9.84 - - - - - - -

Health supplies and equipment 146.03 64.71% 94.50 - 0.02 - 72.54 21.94 - - - - - - -

Other supplies 3.05 6.63% 0.20 - - - 0.20 - - - - - - - -

-Services 1,821.21 15.87% 289.11 1.75 43.74 77.87 74.26 91.49 - - - - - - -

o.w/ -Rentals and charges (furniture) 33.08 8.17% 2.70 0.16 0.15 0.39 1.48 0.52 - - - - - - -

-Maintenance and repairs 964.80 10.74% 103.65 0.01 5.35 28.85 24.28 45.15 - - - - - - -

-Financial charges 769.49 30.39% 233.88 61.33 67.85 70.70 16.62 17.37 - - - - - - -

-Interests on external debt 769.49 25.56% 196.66 61.33 65.19 37.84 16.35 15.96 - - - - - - -

-Social Benefit 2,809.32 15.74% 442.15 7.20 18.22 121.36 178.27 117.11 - - - - - - -

o.w/- Social Security Benefits 1,330.75 0.03% 0.45 - 0.09 0.09 0.09 0.18 - - - - - - -

-Social Assistance to citizens 1,258.50 30.54% 384.33 4.92 11.37 90.87 169.58 107.59 - - - - - - -

-Social Assistance to social and cultural entities 154.35 36.26% 55.96 2.25 6.67 29.63 8.33 9.09 - - - - - - -

-Other social benefits 11.29 0.00% - - - - - - - - - - - - -

-Grants 3,222.84 66.73% 2,150.54 1.21 569.34 1,046.17 453.89 79.93 - - - - - - -

3
 Unit: Billion Riels

TOFE : BUDGET EXECUTION OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023

-Other non wage 1,860.54 7.19% 133.77 12.43 20.29 40.74 33.32 26.99 - - - - - - -

o.w/ -Unanticipated Expense(Reserve) 1,713.85 0.00% - - - - - - - - - - - - -

2. CAPITAL 13,904.39 32.14% 4,468.59 259.68 952.41 621.31 605.55 2,029.64 - - - - - - -

Domestic Financing 7,730.97 24.65% 1,905.90 8.39 468.98 270.76 483.96 673.82 - - - - - - -

Tangible fixed assets and land 7,730.97 24.65% 1,905.90 8.39 468.98 270.76 483.96 673.82 - - - - - - -

External assistance (Project) 6,173.42 41.51% 2,562.68 251.29 483.43 350.55 121.59 1,355.82 - - - - - - -

CURRENT DEF/SURPL.comt (I.1-II.1) 4,725.00 81.94% 3,871.89 1,064.37 311.22 1,049.66 448.52 998.12 - - - - - - -

OVERALL DEF/SURPL.comt (I-II) (8,847.57) … (579.48) 804.69 (641.19) 432.58 (146.29) (1,029.26) - - - - - - -

CURRENT DEF/SURPL.cash(comt.+3) 4,725.00 81.94% 3,871.89 1,064.37 311.22 1,049.66 448.52 998.12 - - - - - - -

OVERALL DEF/SURPL.cash (com.+3) (8,847.57) 6.55% (579.48) 804.69 (641.19) 432.58 (146.29) (1,029.26) - - - - - - -

III. FINANCING 8,847.57 6.55% 579.48 (804.69) 641.19 (432.58) 146.29 1,029.26 - - - - - - -

1. FOREIGN FINANCING 6,409.04 30.76% 1,971.42 146.17 295.97 151.53 49.88 1,327.87 - - - - - - -

a. Budget support 2,095.51 6.34% 132.94 42.12 72.00 4.00 4.00 10.82 - - - - - - -

-Grants-budget support 123.98 20.12% 24.94 18.12 - - - 6.82 - - - - - - -

Capital Support 123.98 20.12% 24.94 18.12 - - - 6.82 - - - - - - -

Bilateral grant for investment expense 123.98 20.12% 24.94 18.12 - - - 6.82 - - - - - - -

-Debt and related liabilities-budget support 1,971.53 5.48% 108.00 24.00 72.00 4.00 4.00 4.00 - - - - - - -

Foreign borrowing 1,971.53 5.48% 108.00 24.00 72.00 4.00 4.00 4.00 - - - - - - -

Foreign borrowings from multilateral agencies 1,158.53 0.00% - - - - - - - - - - - - -

Borrowings from financial market 813.00 13.28% 108.00 24.00 72.00 4.00 4.00 4.00 - - - - - - -

b. Project aid 6,173.42 40.82% 2,520.21 217.66 482.31 348.18 117.97 1,354.09 - - - - - - -

Spent 6,173.42 41.51% 2,562.68 251.29 483.43 350.55 121.59 1,355.82 - - - - - - -

-Grants 698.59 12.33% 86.14 21.07 15.11 38.32 1.39 10.25 - - - - - - -

Bilateral grant for investment expense 698.59 12.33% 86.14 21.07 15.11 38.32 1.39 10.25 - - - - - - -

-Debt and related liabilities 5,474.83 45.24% 2,476.55 230.22 468.32 312.23 120.20 1,345.57 - - - - - - -

Foreign borrowing 5,474.83 45.24% 2,476.55 230.22 468.32 312.23 120.20 1,345.57 - - - - - - -

Foreign borrowings from multilateral agencies 2,189.93 87.25% 1,910.73 176.95 227.91 152.74 65.92 1,287.21 - - - - - - -

Foreign borrowings from bilateral agencies 3,284.90 17.22% 565.82 53.28 240.41 159.49 54.28 58.36 - - - - - - -

Pending - … (42.48) (33.63) (1.12) (2.37) (3.62) (1.73) - - - - - - -

c. Amortization on external debts (1,859.89) 36.65% (681.72) (113.61) (258.33) (200.66) (72.09) (37.04) - - - - - - -

4
 Unit: Billion Riels

TOFE : BUDGET EXECUTION OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023

2. DOMESTIC FINANCING - … (16.28) 33.13 (16.12) (21.26) 22.08 (34.11) - - - - - - -

a. Net bank financing (monetary suvey) - … (16.28) 33.13 (16.12) (21.26) 22.08 (34.11) - - - - - - -

- Government's deposits - … (16.28) 33.13 (16.12) (21.26) 22.08 (34.11) - - - - - - -

3. OUTSTANDING OPERATIONS - … (1,375.67) (983.99) 361.34 (562.85) 74.33 (264.50) - - - - - - -

Error - … 0.00 0.00 (0.00) 0.00 (0.00) 0.00 - - - - - - -

Exchange rate (R/$) - … - 4,104 4,043 4,054 4,115 4,116 - - - - - - -

Provincial revenue 3,436.25 27.64% 949.83 116.88 117.67 404.87 308.14 2.28 - - - - - - -

o.w. provincial tax revenue 2,172.35 20.80% 451.81 116.63 117.57 158.69 58.92 - - - - - - - -

o.w. prov. non-tax revenue 281.55 0.09% 0.26 0.06 0.06 0.05 0.06 0.04 - - - - - - -

o.w. prov. Transfer from central 982.35 50.67% 497.76 0.19 0.05 246.13 249.15 2.24 - - - - - - -

Provincial expenditure 2,598.42 29.40% 763.88 17.62 163.15 140.82 320.56 121.72 - - - - - - -

o.w. wage and salary 788.67 29.64% 233.74 12.00 49.56 62.68 88.83 20.67 - - - - - - -

o.w. non-wage 1,418.09 28.48% 403.86 3.43 108.59 73.63 129.36 88.85 - - - - - - -

o.w. investment 391.66 32.24% 126.28 2.19 5.00 4.51 102.37 12.20 - - - - - - -

Provincial Balance 837.83 22.19% 185.96 99.25 (45.48) 264.05 (12.43) (119.44) - - - - - - -

Contribution from casino and Lottery 172.84 25.73% 44.47 8.03 10.19 10.22 9.29 6.73 - - - - - - -

5
 Unit: Billion Riels

CHARTS
Revenue and Trade Relate Tax 2022-2023
2021 C.B.L. Tax and Non Tax Revenue 2022-2023 Current Expenditures and Domestic Financing 2022-2023
Domestic Revenue-22 Domestic Revenue-23 Tax Revenue-23 Tax Revenue-22
Current Expenditures-23 Current Expenditures-22
Internation Trade Taxes-22 Internation Trade Taxes-23 Non-Tax Revenue-23 Non-Tax Revenue-22

4000 4000 3000

3600 3600
3200 3200 2500
2800 2800
2000
2400 2400
2000 2000 1500
1600 1600
1200 1200 1000
800 800 500
400 400
0 0 0

Oct
Jun

Dec
Feb

Jul

Sep
Jan

Mar

Apr

May

Aug

Nov
Oct
Feb

Jun

Dec
Jul

Sep
Aug

Nov
Jan

Mar

Apr

May

Apr

Aug

Nov
Jun
Jul

Oct

Dec
Feb

Sep
Jan

Mar

May
S
Defense and Security and Civil Administrative
Wage and Non-wage 2022-2023 Multilateral and Bilateral Disbursements 2022-2023
Expenditure 2022-2023
Wage-22 Wage-23 Non-wage-23 Non-wage-22 Defense and Security-22 Defense and Security-23 Bilateral-22 Bilateral-23
April, 2021
Civil Administration-22 Civil Administration-23 Multilateral-22 Multilateral-23
2500
3000 1200

2000 2500 1000

2000 9 800
1500
1500 14 600
1000 23
1000 400
24
500 200
500 26
0 0
27 0

Apr

Aug

Nov
Jun

Jul

Oct

Dec
Feb

Sep
Jan

Mar

May
Feb

Jun

Jul

Sep

Feb

Jun
Jul

Sep
Mar

Apr

May

Aug

Nov

Mar
Apr
May

Aug

Nov
Jan

Jan
Oct

Dec

Oct

Dec
Source: MEF

6
 Unit: Billion Riels

TABLE OF MINISTRY AND INSTITUTION SPENDING OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023
Total Current Expenditures 20,839,425 33.78% 7,039,967 791,449 1,352,167 2,076,394 2,028,052 791,905

I. General Administration 2,071,543 36.31% 752,130 71,255 131,337 150,476 281,207 117,855 - - - - - - -

01. Royal Palace 85,903 38.41% 32,993 3,008 7,483 8,945 6,650 6,907 - - - - - - -

02. National Assembly 171,100 52.88% 90,483 7,848 30,505 8,384 43,001 746 - - - - - - -

03. Senate 74,021 49.49% 36,630 11,350 6,958 13,053 5,126 144 - - - - - - -

04. Counstitutional Council 15,026 43.31% 6,507 1,577 1,317 53 2,752 809 - - - - - - -

05.1 Council of Minister 376,346 38.76% 145,871 9,218 22,196 14,810 57,103 42,545 - - - - - - -

05.4 CDC 12,985 0.00% - - - - - - - - - - - -

08. Relations Assembly and Inspections 42,572 32.01% 13,629 1,683 2,016 2,940 4,870 2,119 - - - - - - -

09. Foreign Affairs and Int'l Cooperation 168,115 26.34% 44,278 968 8,924 14,788 6,993 12,606 - - - - - - -

10. Economy and Finance 507,637 45.98% 233,434 23,325 34,077 64,025 77,119 34,889 - - - - - - -

14. Planning 81,833 18.43% 15,084 1,671 2,785 3,305 5,574 1,748 - - - - - - -

28. Urbanization and Construction 111,731 20.58% 22,993 3,017 3,918 5,220 9,322 1,516 - - - - - - -

30. National Election Committee 300,209 23.81% 71,474.96 2,343 3,453 7,257 51,887 6,535 - - - - - - -

31. National Audit Authority 13,837 29.72% 4,113 720 717 907 1,473 296 - - - - - - -

33.1 Anti-curruption Authority 48,442 31.46% 15,238 2,471 4,350 3,091 2,519 2,806 - - - - - - -

34. Public Function 61,786 31.40% 19,402 2,058 2,638 3,697 6,818 4,191 - - - - - - -

II. Defense and Security 5,101,874 36.82% 1,878,713 435,559 327,378 344,232 536,142 235,403 - - - - - - -

06. National Defense 2,745,575 38.03% 1,044,083 217,033 189,780 195,962 241,769 199,539 - - - - - - -

07.1 Interior - Public Security 1,825,423 35.94% 656,075 174,898 123,845 109,925 220,300 27,106 - - - - - - -

07.2 Interior-Administration 342,720 38.46% 131,820 37,979 5,562 26,365 56,693 5,222 - - - - - - -

26. Justice 188,156 24.84% 46,736 5,649 8,191 11,979 17,380 3,537 - - - - - - -

III. Social Administrative 6,930,838 26.85% 1,861,061 192,357 223,415 418,524 684,509 342,256 - - - - - - -

11. Information 83,682 40.36% 33,772 3,342 3,613 10,147 12,280 4,390 - - - - - - -

12. Public Health 1,386,887 34.53% 478,930 9,093 10,945 102,827 225,409 130,655 - - - - - - -

16. Education,Youth and Sport 3,361,826 33.51% 1,126,438 155,234 176,597 236,273 377,211 181,123 - - - - - - -

18. Culture and Fine-Arts 167,255 31.33% 52,408 4,105 6,812 23,060 13,589 4,842 - - - - - - -

19. Environment 88,605 31.65% 28,040 3,512 5,227 5,489 9,714 4,098 - - - - - - -

21. Social Affair &Veteran 1,466,286 3.08% 45,106 4,874 4,106 18,292 10,640 7,194 - - - - - - -

23. Public Worship and Religion 69,353 27.85% 19,316 2,024 2,864 4,223 7,590 2,615 - - - - - - -

24. Woman Affairs 46,243 34.18% 15,805 1,104 2,261 4,463 4,675 3,302 - - - - - - -

32. Labour and Vocational Training 260,701 23.49% 61,246 9,069 10,989 13,751 23,399 4,037 - - - - - - -

IV. Economy Administrative 1,582,070 22.95% 363,135 30,950 45,351 109,759 109,434 67,641 - - - - - - -

05.3 Civil Aviation Secretariate 45,995 19.43% 8,936 1,604 1,598 1,692 3,181 860 - - - - - - -

7
 Unit: Billion Riels

TABLE OF MINISTRY AND INSTITUTION SPENDING OF 2023

Total Act
2023 C.B.L. Total Act Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
/BL2023
13. Industry, Mines and Energy 64,425 25.33% 16,319 1,664 1,880 5,060 5,449 2,266 - - - - - - -

15. Commerce 125,303 26.58% 33,301 3,440 3,855 8,416 9,278 8,312 - - - - - - -

17. Agriculture, Forestry and Fishery 265,768 30.45% 80,939 8,685 12,069 18,979 32,138 9,069 - - - - - - -

20. Rural Development 194,364 10.89% 21,160 2,497 3,660 5,430 6,610 2,964 - - - - - - -

22. Posts and Telecommunications 131,189 38.82% 50,922 2,011 2,614 19,917 7,716 18,663 - - - - - - -

25. Public Works and Transport 436,255 16.69% 72,814 4,690 10,764 29,752 19,158 8,451 - - - - - - -

27. Tourism 81,713 40.15% 32,807 2,143 3,654 9,822 7,667 9,521 - - - - - - -

29. Water Resources and Meteorology 175,057 12.47% 21,829 2,289 2,687 5,468 7,552 3,833 - - - - - - -

35. Industry and Handicrafts 62,001 38.88% 24,108 1,927 2,571 5,224 10,685 3,701 - - - - - - -

V. Miscellaneous 5,153,100 42.40% 2,184,928 61,328 624,686 1,053,403 416,761 28,750 - - - - - - -

99.Unallocated Expenditure 5,153,100 42.40% 2,184,928 61,328 624,686 1,053,403 416,761 28,750 - - - - - - -

8
 Report preparation Note


The Implementation of State Budget (TOFE) in May 2023 is compiled based on the preliminary data

with the cut-off date as the followings:

1.The Revenue Data of the Budgetary Central Government Level (Line Ministries and Line

Departments) provided by General Department Of National Treasury (GDNT) and FMIS System,

was updated on 20th June, 2023

2.The Revenue Data of the Local Government Level (Municiple/ Provincial Level) provided by

GDNT and FMIS System, was updated on 20th June, 2023

3.The Expenditure Data of the Budgetary Central Government Level (Line Ministries and Line

Departments) provided by GDNT and FMIS System, was updated on 20th June, 2023

4.The Expenditure Data of the Local Government Level (Municiple/ Provincial Level) provided

by GDNT and FMIS System, was updated on 20th June, 2023

5.The Trail Balance Report of the Budgetary Central Government Level (Line Ministries and Line

Departments) provided by GDNT and FMIS System, was updated on 20th June, 2023

6.The Trail Balance Report of the Local Government Level (Municiple/ Provincial Level) provided

by GDNT and FMIS System, was updated on 20th June, 2023

7.The Loan & Grant Data provided by General Department of International Cooperation and

Debt Management (GDICDM), was updated on 20th June, 2023

8.The Multilateral & Bilateral Data downloaded from DMFAS System of GDICDM, was updated

on 20th June, 2023

9.The Credit Bank Operations Data provided by National Bank of Cambodia (NBC), was updated

on 20th June, 2023.

TOFE report will be updated in the next release of the following month.

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