The Phase 3 action plan Updated: 2017-2020 of the Public Financial Management Reform Program is divided into 5 sections, 22 objectives, and 69 clusters of activities, essentially as follows:

Section 1: Continuing to strengthen the credibility of the budget

Section 1 “ continue to strengthen the credibility of the budget ” The four objectives are (1) continue to strengthen revenue management and revenue collection practices, (2) continue to strengthen debt management, (3) strengthening of cash and account management, and (4) improving fiscal performance and strengthening cost performance. These four goals are supported by 14 other action clusters. Among them, some key performance indicators are defined as follows:

Section 2: Continuing to strengthen financial accountability

Part 2 "continues to strengthen financial accountability" 5 objectives are: (1) strengthen the implementation of the new budget content and layout of new accounts, (2) to enforce the new budget and new operational processes, (3) to strengthen the implementation of the new accounting system records and reports, (4) new enforcement tools and mechanisms to enhance the responsibility and accountability system ( Monitoring) and (5) increasing budget transparency. These 5 objectives are supported by 15 other activities. Among them, some key performance indicators are defined as follows:

Part 3: Linking Budget to Policy

Section 3 “ The budget linked to policy ” has 6 objectives are: (1) expanding and strengthening the implementation of the budget, (2) to prepare a comprehensive budget and financial integration, and (3) prepare to put in place systems and lines of accountability (between the legislature and the executive branch, and ministries and institutions in the ministries and institutions), (4) strengthening policy and planning (Public financial policy and planning medium term expenditure and revenue), (5) and (6) monitoring system of financial decentralization policy enforcement. These six objectives are supported by 23 other clusters of which a number of key performance indicators have been defined as follows:

For the third phase, the government has set out the core fiscal reform at the heart of the Public Financial Management Reform Program, setting out the targets and strategies for the 2013-2020 budget system reform in Cambodia, which will be updated for 2017-2025. In the above, a medium-term budget framework will be developed based on the medium-term income-generating framework, the medium-term expenditure framework and the medium term fiscal policy framework to be submitted to the cabinet for review and approval.

Section 4: Readiness for the next step

(4) To develop a capacity building plan (including the legislative body and the National Audit Authority); and (4) the preparation of a budget for the next three years. These four objectives are supported by nine other clusters of activities. Among them, a number of key performance indicators are defined as follows:

Part 5: Supporting the implementation of a successful and sustainable reform program

Section 5 “ support for the successful implementation of the reform and sustainability ” 3 aims: (1) increase the management capacity and leadership training will reform and increase ownership and responsibility, (2) improve the effectiveness of capacity building and incentive measures, and (3) strengthening the capacity building program for implementing the Financial Management Reform Public Stage 3. In a number of key performance indicators that are defined as follows: