The basic framework of administrative organization is said to have been largely completed during the French rule.

In 2008, a constitutional amendment approved a basic law on the administrative management of capitals, provinces, cities, counties and districts, establishing councils in each local administrative body.

Cambodia is divided into five administrative layers, with each layer having a different type of administrative unit.

Category 1:
24 provinces (province, Khmer: khaet) and a special administrative municipality, Phnom Penh (autonomous municipality). Each of these provinces has one capital city. With the exception of Banteay Meanchey, Kandal, Mondulkiri, Oddar Meanchey, Preah Vihear Province, and Rattanakiri, the provinces and the capital are not located in the same place.

Category 2:
14sections (Khmer: khan), 27municipality (Khmer: krong), 162district (Khmer: srŏk)

Category 3:
quartier (Khmer: sangkat), commune (Khmer: khum)

Category 4:
Subdivided into villages (Khmer: phum), which do not necessarily encompass a single settlement.

Category 5:
block (Khmer: krom)

Reference : Wikipedia