It gives me immense pleasure to introduce the second issue of the Public Financial Management Review, a journal published by the Financial Management Academy (FIMA). As the first issue of the journal was well-received by the readers, we felt encouraged to publish the second issue with a number of insightful articles contributed by our officers on various aspects of public financial management and beyond. The primary objective of the Financial Management Academy is to promote professionalism in the field of financial management by equipping the officers with the necessary knowledge and skills to effectively address the challenges of modern governance. I believe the articles published in the journal bear the hallmark of our collective efforts to contribute to the advancement of public financial management practices in Bangladesh. In this issue, a diverse range of topics has been covered that delve into critical areas of public financial management with contemporary contexts, such as constitutional framework, fiscal policy, agile audit, public-private partnership, digital currency, artificial intelligence, public procurement, and so on. Each article reflects innovative and fresh ideas of our officers, who have been diligently working on the frontier of financial management to enhance transparency and accountability in public administration. Furthermore, this journal serves as a platform for the exchange of ideas and best practices among PFM professionals. We believe that the articles presented here will stimulate discussions and encourage further research and innovation in public financial management. I would like to place on record my deep appreciation to all the authors who have contributed to this publication. I would also like to convey my heartfelt gratitude to the editorial team for their sincere efforts in reviewing and editing the articles, ensuring quality and coherence. Moreover, it would be remiss on my part if I did not acknowledge the unwavering commitment and support demonstrated by the FIMA faculty. The publication of the second issue would not have been possible without their resolute support. I take this opportunity to acknowledge the support and encouragement we have been receiving from the Office of the Comptroller and Auditor General of Bangladesh in our endeavors to turn the Financial Management Academy into a center of excellence. I trust that this journal will serve as a valuable resource for practitioners, academics, and policymakers in their pursuit of effective and efficient financial management practices. FIMA will warmly welcome any suggestions for further improvement of this journal.