Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Produced for Internal Use Only||Published Late|
|Executive's Budget Proposal||Produced for Internal Use Only||Published Late|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Published Late|
|In-Year Reports||Produced for Internal Use Only||Published Late|
|Mid-Year Review||Produced for Internal Use Only||Not Produced|
|Year-End Report||Produced for Internal Use Only||Available to the Public|
|Audit Report||Produced for Internal Use Only||Produced for Internal Use Only|
As of 31 December 2016, the government of Myanmar makes two of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Myanmar has published the Year-End Report.
To improve budget transparency, Myanmar should publish an Executive’s Budget Proposal and In-Year Reports in a timely manner and publish an Audit Report. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 2/100
The Government of Myanmar provides the public with scant budget information.
Public Participation 6/100
The Government of Myanmar is weak in providing the public with opportunities to engage in the budget process.
By legislature 27/100
Budget oversight by the legislature in Myanmar is weak.
By auditor 25/100
Budget oversight by the supreme audit institution in Myanmar is weak.
Myanmar should prioritize the following actions to improve budget transparency:
- Publish an Executive’s Budget Proposal.
- Publish a Pre-Budget Statement, In-Year Reports, a Mid-Year Review, a Year-End Report, and an Audit Report.
- Produce and publish a Citizens Budget.
Myanmar should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Myanmar should prioritize the following actions to strengthen budget oversight:
- Promote the development of a well-integrated budget accountability ecosystem that includes a well-capacitated legislature and a supreme audit institution that can provide sustained and systematic oversight to ensure budgets are spent as intended and meet national priorities.
- Establish a specialized budget research office for the legislature.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.