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May 22, 2026

Cambodia Non-Tax Revenue Management: NRMIS Accrual Implementation and Public Financial Management

Background

The General Department of National Treasury is leading the national implementation of the Non-Tax Revenue Management Information System (NRMIS) to standardize recording of non-tax revenues on an accrual basis across public finance entities. The NRMIS records non-tax revenue on an accrual basis to support consistent accounting and reporting across ministries, provincial treasuries, and banking partners.

On 22 May 2026 at 09:00, the Accounting and Auditing Regulator (ACAR) management and officials joined an online training titled “The Implementation of NRMIS on Non-Tax Revenue on Accrual Basis Step 2,” which was organized by the General Department of National Treasury and attended by approximately 550 participants from 10 line ministries, capital-provincial departments and units, the General Secretariat of the Public Financial Management Reform Steering Committee, the General Department of Public Financial Management Information Technology, the Technical Working Group for Streamlining Procedures for Recording Non-Tax Revenue, the National Bank of Cambodia, partner commercial banks, and capital-provincial treasuries and economy-finance departments.

Key Developments

The online training was delivered via Zoom and described as “Step 2” in the NRMIS rollout. ACAR attended with authorization from H.E. Bou Tharin, Director General of the Accounting and Auditing Regulator, and the event convened both central and subnational finance actors alongside financial sector partners to discuss the implementation process and operational requirements.

Institutional Role

The General Department of National Treasury served as the convening agency for the NRMIS implementation training, while ACAR participated as a supervisory accounting and auditing regulator. The Technical Working Group for Streamlining Procedures for Recording Non-Tax Revenue and the General Department of Public Financial Management Information Technology were listed among the technical and IT stakeholders engaged in the session.

Operational Implications

The training brought together around 550 participants representing central ministries, capital-provincial departments, treasuries, and banking partners, aligning operational stakeholders on accrual-based recording requirements. The designation of the activity as “Step 2” indicates a phased approach to deploying NRMIS components across the institutions present at the session.

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