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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 2015December 2016 Update
Pre-Budget StatementProduced for Internal Use OnlyPublished Late
Executive's Budget ProposalProduced for Internal Use OnlyPublished Late
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedPublished Late
In-Year ReportsProduced for Internal Use OnlyPublished Late
Mid-Year ReviewProduced for Internal Use OnlyNot Produced
Year-End ReportProduced for Internal Use OnlyAvailable to the Public
Audit ReportProduced for Internal Use OnlyProduced 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.


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.


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.

See more on budget work in Myanmar »