Finance and accounting

The Documentation Center of Cambodia (DC-Cam)’s definition of corruption draws from a wide variety of sources. The USAID’s Cambodian Corruption Assessment published in 2004 is one useful source. In this assessment, the authors describe the “all-encompassing corruption environment” in Cambodia in 2004. The assessment describes corruption from a variety of lenses and dimensions, one of which is the hoarding of or control over information.

Information can be a resource that is hoarded or controlled for inappropriate reasons that implicate corruptive behavior. For example, an individual or an organization can be given proprietary information of another organization, which undermines the fairness of competition for a particular opportunity. The information itself can be the resource that binds the recipient to the patron in a future, inappropriate patron-client relationship.

In the inverse, information on a particular competitive opportunity can be hoarded and released inappropriately piecemeal or not at all, in order to favor one person or entity over another for inappropriate or corrupt reasons. In sum, information can be as much a resource as money in terms of generating the dynamics that implicate unethical, exploitative, or even corrupt behavior. DC-Cam continues to see the many dimensions of corruption that were outlined in this Assessment of Cambodia in 2004, and it identifies this Assessment’s study of these dimensions as a useful reference in defining corruption in general.

In 2004, DC-Cam received formal recognition from the US Agency for International Development (USAID) and informal recognition from the Swedish, Dutch, and other governments for its transparent and effective accounting practices. We are one of only a few of Cambodia’s over 6,000 NGOs to be given this recognition.

Accounting Manual, 6 April 2016
Accounting Manual for Transparency and Good Governance Auditing Report Information

The following finance reports are available to interested donors upon request: Overall Auditing Report (External Audit) by PricewaterhouseCoopers (Cambodia) Ltd.
Internal Financial Report (Internal Audit) using QuickBooks computerized accounting program (updating daily)
Contact: So Farina, Principal Deputy Director

Since we became independent on January 1, 1997, the Documentation Center of Cambodia has benefited immensely from our donors’ financial support and intellectual contributions. For more information, please contact: Meas Bunthann, Director of Finance