The second set of reforms which focused on
modernizing the public finance management
systems aimed at improving linkages between
budgeting and planning with a multi-year perspective,
improving budget execution systems
and improving fiscal transparency, and instilling
performance within the public sector by
implementing state-of-the-art Performance
Management and Quality Assurance (PMQA)
systems. All these reforms were underpinned by
the 1999 Constitution and subsidiary legislations
issued by the Royal Thai Government