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...Last year thailand commenced our public expenditure management program previous presentation thai pem framework strategic performance based budget system decree on good governance and government administrative plan oecd best practices for transparency imf code of fiscal main focus linkage between national priorities budgeting within the sustainability legal institutional arrangements spending review implementation mid term in early start with component abides by three fundamental principles practiced covers whole process delivering services maintaining aggregate discipline allocating resources accord promoting efficient delivery coverage formulation policies planning allocation past has made progress five components r critical tools have been identified order to successfully reach each key objectives mtef top down bottom up maintain long rules ceiling ratio capital operating strengthen target ministerial integrated agenda increase operational service targets agreement efficiency output...