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.