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Myanmar

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

7

out of 100
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Public Participation

0

out of 100
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Budget Oversight

48

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

7

out of 100

Myanmar provides the public with scant budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Myanmar should prioritize the following actions to improve budget transparency:

  • Continue to publish an Executive’s Budget Proposal in a timely manner. During the research period for the OBS 2017, an Executive’s Budget Proposal was not made publicly available in a timely manner. This practice has since been adopted.
  • Continue to publish In-Year Reports and a Citizens Budget in a timely manner. During the research period for the OBS 2017, In-Year Reports and a Citizens Budget were not made publicly available in a timely manner. This practice has since been adopted.
  • Publish a Pre-Budget Statement, an Audit Report, and a Mid-Year Review online.

Public Participation

0

out of 100

Myanmar provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Philippines 41/100
Indonesia 22/100
Malaysia 22/100
Timor-Leste 9/100
Thailand 7/100
Vietnam 7/100
Cambodia 4/100
Myanmar 0/100
Recommendations for Improving Participation

Myanmar should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

48

out of 100

The legislature and supreme audit institution in Myanmar provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 40/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Weak 33/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Myanmar should prioritize the following actions to make budget oversight more effective:

  • Establish parliamentary select committees that can examine the annual budget proposal.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

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The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

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.

Budget Oversight

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.

Recommendations

Improving Transparency

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.
Improving Participation

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.
Improving Oversight

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.

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire



See more on budget work in Myanmar »