KINGDOM OF CAMBODIA
No. 86/ANK/BK
ANUKRET
on
the Management of Budget and
Accounts
of Cambodian Representative
Offices in Foreign Countries
-
Having seen the
Constitution of the Kingdom of Cambodia;
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Having seen Reach Kret
No. NS/RKT/1198/72 of November 30, 1998 regarding the Establishment of the
Royal Government of Cambodia;
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Having seen Reach Kram
No. 02/NS/94 of July 20, 1994, promulgating the Law on the organization and
functioning of the Council of Ministers;
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Having seen Reach Kram
No. NS/RKT/0196/18 of January 24, 1996, promulgating the Law on the Creation of the Ministry of Economic
and Finance;
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Having seen Reach Kram
No. NS/RKT/0196/10 of January 24, 1996, promulgating the Law on the Creation of
the Ministry of Foreign Affairs and International Cooperation;
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Having seen Reach Kram
No. 01/NS/93 of December 28, 1993, promulgating the Law on Financial System;
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Having seen Reach Kramt
No. NS/RKT/1299/15 of December 25, 1999, promulgating the Law on Year 2000
Financial Management;
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Having seen Anukret No.
82/ANK/BK of November 16, 1995 on the General Regulations of Public Accounts;
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Having seen Anukret No.
81/ANK/BK of November 16, 1995 on the Creation of Financial Inspection for
State budget expenses at ministry, province, municipality, autonomous
municipality, Phnom Penh and public administrative entity;
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Having seen Anukret No.
60/ANK/BK of July 31, 1995 on the Management of Public Procurement;
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Having seen Government
Order No. 30/G.O. of December 25, 1997 on the Management of State Property;
- Pursuant to the need of Royal Government
Provisions on
Chief of Cambodian Representative
Office in a Foreign Country
as a Delegated Controller for Expenses
Article 1:
Expenses of the Cambodian
Representative office shall subject to rules set forth in Anukret No. 82/ANK/BK
of November 16, 1995 on the General Regulations of Public Accounting stated in
Part III, Chapter 2 from Articles 45 through 67 except a derogation promulgated
by Articles 2, 3, 4 and 5 below:
Article 2:
An Ambassador, consular
general, or chancellor who is a chief of diplomatic mission and a chief of a
Cambodian representative office shall serve as a delegated controller
designated by the Minister of Foreign Affairs and International Cooperation for
expenses of the representative office under his or her supervision. Every year,
the Minister of Foreign Affairs and International Cooperation who is a
principal controller shall remit credits to the eligible representative offices
and such credit was registered in the budget of interested ministry.
Article 3:
At the beginning of each
quarter, a budget subsidy equivalent to one-fourth of the budget credit
allocated to such representative office shall be provided under one payment
warrant from the ministry budget. Under the payment warrant, the Ministry of
Economy and Finance shall remit the approved amount into the representative
offices’ current accounts maintained at a bank.
Article 4:
The representative office’s
chief shall create a procedure under his or her responsibility, enter into
contracts and clear expenses of his or her representative office to the extent
of the allocated credits and funds obtained.
Article 5:
Under a derogation of the
provisions set forth in Anukret 81/ANK/BK of November 16, 1995 on the creation
of financial inspection for State budget expenses of the ministries, provinces,
municipalities, autonomous municipalities, Phnom Penh and public administrative
entities, the expense commitment of representative office shall not subject to
any authorization, approval, or endorsement.
CHAPTER 2
Provisions
regarding
Accounting
Agent of Cambodian Representative Office
in a Foreign
Country
Article 6:
One accounting agent shall appointed to work at each Cambodian
representative office in a foreign country through a joint Prakas of the
Ministry of Economy and Finance and the Ministry of Foreign Affairs and
International Cooperation.
Article 7:
The accounting agent shall
serve position as an independent accountant. By virtue of such position, his or
her management shall be subject to inspection by the Ministry of Economic and
Finance and also be reviewed by the National Audit Authority.
Article 8:
The accounting agent shall
endorse and make payments for expenses pledged or properly cleared by the chief
of the representative office. These payments shall be made without any warrant
but this shall comply with the rules regulating payment of State expenses under
Articles 57 through 63 of Anukret No. 82/ANK/BK of November 16, 1995 on the
General Regulations of Public Accounting except certain provisions stated
below:
(a)
Payments for material
supplies, construction and services shall be made based on lawfully justified
letter;
(b)
If payments made in
check, a description on such check shall specify about apparent creditor and
refer such check to existing invoices or briefs. A release of burden of check
holder shall be valid when a check was accepted by the bank or after a bank’s
certification of payment;
(c)
Fund of representative
office must be deposited in any bank authorized by the Minister of Economy and
Finance at the proposal of the Minister of Foreign Affairs and International
Cooperation.
Article 9:
In addition, the accounting
agent of the representative office shall collect of revenues under his or her
responsibilities. At the end of each month and through his or her supervisory
ministry, the accounting agent shall report an actual status of such revenues
to the Ministry of Economy and Finance so that the Ministry of Economy and
Finance has a basis for providing supplemental budget covering each quarter.
The accounting agent shall properly maintain and register furniture given to
his or her representative office.
Article 10:
Only the accounting agent
or his/her assignee that may manage this public fund.
Article 11:
Pursuant to Anukret No.
82/ANK/BK of November 16, 1995 on the General Regulations of Public Accounts,
the accounting agent shall have personal and monetary liability for his or her
operations (provisions of Articles 12 and 16) and regular inspection
(provisions of Article 13) and preserve and maintain the cash, valuables and
other designated items (provisions of Article 102). Such monetary liability
shall also extend to officials who operate under the accounting agent’s
direction.
Article 12:
Financial operation of the
representative office shall be registered in the accounting books under the
procedures determined by Prakas of the Minister of Economy and Finance.
CHAPTER
Provisions
regarding
Accounting
Books of Cambodian Representative Office
Article 13:
In the role of public
accountant, the accounting agent of the representative office shall provide the
Minister of Economy and Finance through the Minister of Foreign Affairs and
International Cooperation with the following information:
(a)
One copy of the warrant
of revenue or expense operation inside and outside of the budget and treasury
operation incurred during the previous month attached by justified revenue and
expense papers;
(b)
At the end of each year,
annual accounts, balance of collected revenues and revenues remain to be
collected; and the annual accounts shall indicate the following factors:
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Accounting status as of
January 01 of the year (initial balance);
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Description of all
revenues and expenses during the year, clearly analyze about budget operation
and non-budgetary operation or treasury operation;
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Accounting status as of
December 31 of the year (closing balance);
(c) Annual accounts shall be based on a general inventory books and total amount recorded on justified expense vouchers of the year and prepared based on monthly registration; and
(d)
All files shall be
submitted at the time specified by the Minister of Economy and Finance.
Article 14:
The accounting books and
accounting operation of public money under the accounting agent shall be closed
at the 31st of December of each year.
Article 15:
The cash status and other
costs shall be prepared on the 31st of December of each year and be
sent by the accounting agent based on his/her annual accounts.
Article 16:
The accounting agent of the
representative office shall maintain a physical account for assets of the
State’s private property.
CHAPTER 4
Final
Provisions
Article 17:
Any provisions that are
contrary to this Anukret shall be deemed abrogated.
Article 18:
The Senior Minister in
charge of the Council of Ministers, the Minister of Economy and Finance, and
all relevant Ministers and Secretaries of Sate and all members of the Council
for Administrative Reform shall effectively implement this Anukret from the
date of signature.
Phnom Penh, November 30, 2000
Prime Minister: Hun Sen
Having submitted to Samdech Prime Minister for signature.
Senior Minister, Minister of Foreign Affairs and
International Cooperation: Hor
Nam Hong
Senior Minister, Minister of Economy and Finance: Keat Chhon