Background of The Public Financial Management Reform Program was subsequently promulgated by Samdech Techo Prime Minister, Phase 1 on December 5, 2004 and Phase II on December 3, 2008. For the first phase, the main goal is "Increasing the Budget Credibility", giving priority to strengthening the collection and management of revenues, strengthening financial management and improving the implementation of the budget. In line with this goal, in the first phase, we have put forward and promoted a number of measures that will lead us to solve the debt and debt problems. Lack of cash. After four years of implementation and seeing budget reliability on the ground, we have introduced "the second phase of the Public Financial Management Reform Program." For Phase 2 the main goal is "to improve financial accountability," with emphasis on the design improvements and consolidation of records and accounting and financial reporting to more accurately provide accurate and timely manner in accordance..