Sangkat

Administrative divisions of Cambodia have several levels. Cambodia is divided into 24 provinces (Khmer: ខេត្ត, khaet) and the special administrative unit Phnom Penh (Khmer: ភ្នំពេញ, Phnom Penh). Though a different administrative unit, Phnom Penh is at province level, so de facto Cambodia has 25 provinces and municipality.

Each province is divided into Districts (Khmer: ស្រុក, Srok)- as of 2010^[update] there are 159 districts and 12 districts in Phnom Penh (Khmer: ខណ្ឌ, Khan). Each province has one capital district (changed to "City/Town", Khmer: ក្រុង, Krong), e.g. for Siem Reap it's Srok Siem Reap. The exceptions are Banteay Meanchey, Kandal, Mondulkiri, Oddar Meanchey, Preah Vihear Province and Rattanakiri, where the province and the capital district does not match.

A district (ស្រុក, srok) of a province is divided into "Communes" (Khmer: ឃុំ, Khum). A commune (Khmer: ឃុំ, Khum) is further divided into "Villages" (Khmer: ភូមិ, Phum).

...
Wikipedia