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Budget transparency in Myanmar
28-03-2018
Blog, budget
Myanmar has made significant strides in budget transparency over the last year.
Nowhere...Read more

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The Economist magazine notes that Myanmar has...Read more
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2018-03-28
Blog
budget
I. Valley
Myanmar has made significant strides in budget transparency over the last year. Nowhere is this more evident than with
governments in states and regions. In recent months, 6 sub-national governments have published their versions of
citizen’s budgets (in Ayeyarwady, Bago, Kayin, Mon, Kayah, and Tanintharyi). As the name suggests, a citizen’s budget is
meant to provide government budget information to citizens. By doing so in a more accessible format, it fosters a greater
understanding of how public money is being used. In a recent op-ed, co-written with a colleague from The Asia
Foundation, Stephanie Guo (click here to read), we explain why this marks a step in the right direction in Myanmar’s
historic transition to democracy. At its core, it’s a step towards improving democratic discourse between governments and
citizens.
However, citizen’s budgets aren’t the end of the line to budget transparency, but rather a call to get on board. Budget
transparency refers to the extent and ease with which citizens can access information on budgets and provide feedback on
government revenue and expenditure. The primary goal of sharing budget information is to engage citizens and civil
society organizations (CSOs) with the budget process – debate and participate in budgetary decisions, provide oversight
and hold officials accountable. Disclosing and simplifying budget information is a start – as illustrated in the budget
transparency feedback loop (see below). The extent to which citizens can close the transparency loop also depends on
their ability to understand and analyze the disclosed information.
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With this in mind, starting in 2016, Renaissance Institute has been publishing reports analyzing budgets of four state
and region governments – under our budget brief series. At the time they were the first-ever public budget documents
for individual state and region governments in Myanmar, setting a reference point for sub-national budget transparency. In
some instances, it contributed to governments’ efforts in disclosing budget information to the public (In Bago and Kayin, RI
and The Asia Foundation supported the local governments in publishing their own citizen’s budgets).
Today, the budget brief series continues to promote budget transparency and accountability. By providing an analytical
perspective to budget information it seeks to encourage continuous debate on policy priorities and use of public money. It
is distributed across government agencies, parliaments and made available to public. The briefs also set a reference point
for empirical assessment of local budgets, with the aim to promote budget literacy and strengthen the analytical capacity of
government agencies.
Our latest budget briefs are available for the 2017/18 fiscal year in Kayin and Bago. In an attempt to widen the discussion
on sub-national budgets, RI aims to publish more budget briefs during the 6 month interim budget cycle between April and
September of 2018. You can also find more information on budgets in Myanmar on our “Resources” page. In the coming
months we will be adding more resources, including budget data itself. Stay tuned.
Budget Transparency Feedback Loop
Source: World Bank
Relevant lInks:
Renaiisance Institute Budget Resources
Renaissance Institute's Budget Briefs
Public Financial Management Glossary and Terms (The Asia Foundation): English / Burmese
Citizen's Budget (2017-18 Fiscal Year)

Bago
Kayin
Kayah
Cover image sourced from Collaborative Africa Budget Reform Initiative (CABRI): https://www.cabri-sbo.org/en/
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BUDGET BRIEF SERIES - Kayin BUDGET BRIEF NO 2, 2017
2017-12
Author : Ildrim Valley, Hein Aung Kyaw
1.69 MB
pdf
Category : Budget Briefs
The Renaiisance Institute budget brief series builds on comprehensive budget
analysis for individual states and regions and reflects RI’s efforts at expanding

awareness around sub-national public finance management (PFM) among the
relevant stakeholders and the public. RI has...
Download (English)
Download (Myanmar)
BUDGET BRIEF SERIES - BAGO BUDGET BRIEF NO 2, 2017
2017-12
Author : Hein Aung Kyaw, Ildrim Valley, Anders Kirstein Møller
564.7 KB
pdf
Download (English)

Budget Brief Series - Kayin Budget Brief No 1, 2016
2016-12
Download (Myanmar)

Budget Brief Series - Tanintharyi Budget Brief No 1, 2016
2016-10
Download (Myanmar)

Budget Brief Series - Bago Budget Brief No 1, 2017
2017-10
2.21 MB
pdf
Download (English)
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Budget Brief Series - Ayeyarwaddy Budget Brief No 1, 2017
2017-10
1.06 MB
pdf
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Managing the Challenges of Rapid Urbanisation: A Review of...
2017-11
Author : Lachlan McDonald, Arkar Hein
3.83 MB
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Category : Discussion Papers
A strong property tax system can help municipalities in Myanmar manage the
challenge of rapid urbanisation and avoid the pitfalls of poorly managed

urbanisation seen elsewhere.
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State and Region Financing, Planning and Budgeting in...
2017-10
Author : Roger Shotton, Zin Wint Yee, Khin Pwint Oo
11.41 MB
pdf
Effective subnational public financial management is essential if state and region
governments are to achieve their potential in addressing local and national policy
development priorities, including the delivery of public services in their areas of
jurisdiction. While the 2008...
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The Provision of Public Goods and Services in Urban Areas...
2017-08
Author : Michael Winter, Mya Nandar Thin
4.22 MB
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The Asia Foundaton is a nonproit international development organizaion
commited to improving lives across a dynamic and developing Asia. Informed by
six decades of experience and deep local expertise, our programs address critical
issues a ec ng Asia in the 21st century—...
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Budget Monitoring and
Oversight System in Myanmar
Policy Dialogue Brief Series No.21
Renu Deshpande
This Policy Dialogue Brief is a summary of the original report, Budget Monitoring and Oversight
System in Myanmar
For the full report in English please visit: http://asiafoundation.org/
Citation:
Renu Deshpande, September 2017. Budget Monitoring and Oversight System in Myanmar,
Yangon: The Asia Foundation.
September 2017
This Policy Dialogue Brief and the original report were generously funded by the U.S. Department of State.

1
POLICY NOTE
EXECUTIVE SUMMARY
In the last five years, Myanmar has seen a
political transition towards a democratic system
of government and from a state-dominated to a
market-oriented economy. It has also witnessed
a transition towards greater decentralization. The
Union government has taken significant steps
to strengthen its public financial management
system and improve fiscal transparency, by
establishing new institutions, procedures,
and practices. Establishing parliament’s Public
Accounts Committee, granting autonomy
to the central bank, and creating a treasury
department are some of the initiatives that
signal the government’s determination to reform
and restructure the existing public financial
management system. With the publication of the
Citizen’s Budget and the Union Budget Law on the
Ministry of Finance web portal, government has
demonstrated its willingness to improve budget
transparency.
The Union government has separated the state/
region governments’ budgets from the Union,
or national, budget. The states and regions have
been given greater autonomy and responsibility
to prepare their own budgets. The state/region
governments are also responsible for collecting
19 taxes and fees, although to date they have
largely continued to rely on fiscal transfers (a
mix of shared revenues and grant transfers) from
the Union level to fund their activities. The grant
pool and the allocations to states and regions
for the grant transfers are based on the Medium-
Term Fiscal Framework, which uses a simple
formula comprising six indicators. The scope and
mandate of the states/regions to make public
expenditures remains limited, however, as a range
of expenditures and the administrative system at
the state/region level continue to be under the
control of Union line ministries.
The budget, being a central policy document of
government,isaprimaryinstrumentoffiscalpolicy
that affects the functioning and management of
the economy. The budget demonstrates how the
government will prioritize and resource its annual
and multiyear objectives, and allocates resources
to achieve the desired outcomes.
The budget process in Myanmar is top driven,
elaborate, and guided by past practice. It begins
with Ministry of Planning and Finance (MoPF)
issuing the budget circular in September,
although for the financial year 2017–2018 there
was a delay, and the budget authorities issued the
budget circular in late November.
In Myanmar, the budget process is focused on
control, with emphasis on controlled processing
of transactions and avoiding budget over-runs,
rather than on broader accountability for the
effective use of resources. Further distinction
between capital and recurrent expenditures,
and the use of inadequate budget classification
systems, fails to clearly link plans with budgets on
the one hand, and discourages the articulation
of expected outcomes and the assessment of
success or failure on the other hand.
MoPF receives limited feedback. There is no
evidence that appraisal reports, if there are any,
are considered in the course of preparing or
monitoring the budget. The government relies on
reports of the Office of the Auditor General (OAG)
rather than on internal standards and review by
MoPF or the departments themselves. The OAG’s
limited compliance audits and financial audit
reports provide some feedback to MoPF about
compliance with minimum requirements. The
focus of audits is transactions rather than systems
and processes. An internal audit has recently
been established, and the internal auditors have
received some brief training. As of now, the role
of the internal audit continues to be limited to
checking transactions, before and after the fact,

2
to verify that all expenditures are booked to the
correct accounts and that all the transactions
have been recorded. An internal audit manual has
been developed with the support of partners, but
it has not yet been accepted by the government.
The nascent internal audits in spending bodies
do not give ministry senior managers sufficient
assurance that financial systems and procedures
arebeingwellmanaged,thatrulesandregulations
are being observed and enforced, and hence that
government monies are being used efficiently
and effectively.
The national parliament has a fundamental role
in authorizing budget decisions and holding
government to account. Legislators and their
constituents should be informed participants
in the national discussion of budget policy, for
which access to budget documents and data is
necessary. Overall, it appears that parliament is
able to perform this role, and that government
does provide the necessary documents and
reports. Some parliamentarians have used
social media to inform their constituents about
budget proposals and appropriations. The
newly constituted Joint Parliamentary Accounts
Committee (JPAC) has actively reviewed the
budget for FY 2017–2018 and has also suggested
budget cuts. The only formal mechanism for
holding the government to account is discussion
of the audit reports in parliament. In the past,
these audit reports have been actively discussed
by JPAC and the parliament. The audit report for
FY 2014–2015 is yet to be delivered to parliament,
and it remains to be seen how actively this report
will be reviewed, as most legislators are new to
the process.
Inadequate information hampers public
discussion of how the government spends
its resources on behalf of the public. The
government’s Framework for Economic and
Social Reforms, and the Nay Pyi Taw Accord on
Effective Development Cooperation, provide
for citizen participation through inclusive policy
dialogue, inclusion in the political process, and
steps to promote accountability. This implies
citizens are aware and informed, however, and
the reality is that a large section of the population
remains unaware and there are few avenues for
people’s participation in the budget process.
The Budget Law provides a limited snapshot of
central government revenues, expenditures, and
financing, but there are significant, unreported
government operations, which undermines
budget comprehensiveness and transparency.
The Citizen’s Budget 2016–2017, or “People’s
Budget,” is a commendable effort to provide
some basic information to citizens and a first
step to increase awareness and improve budget
literacy. Access to meaningful information is a key
determinant of the success of public participation
in monitoring and evaluating the government
budget. The government, civil society, the media,
and the public all have a responsibility and a role
to play.
POLICY OPTIONS
Enhancing theTransparency of Public Finances
Improve fiscal transparency.
In recent years, the government of Myanmar and
other stakeholders have taken commendable
steps to improve fiscal transparency. Improved
media reporting, televised parliamentary debates,
budget analysis by third parties, and initiatives
by civil society organizations to improve budget
literacy and provide a platform for public debate
are some of the fruits of stakeholder initiatives.
The enacted budget and the Citizen’s Budget at
the Union level are now available in the public
domain.
Fiscal transparency would be further improved by
publishing comprehensive budget documents,

3
including information on debt obligations, and
makingsupremeauditinstitution(SAI)reportsand
the audited accounts of state-owned enterprises
publicly available. The MoPF should consider
making public, in a form easily understood by
ordinary citizens, the budget documents that
it already produces, such as the pre-budget
statement, the executive’s budget proposal, the
in-year report, and the year-end report. This will
not only improve fiscal transparency, but also
ensure fiscal discipline.
Continuing Public Financial Management
Reforms
Strengthen the budget classification system.
Budget classification is one of the fundamental
building blocks of a sound budget management
system, as it determines how the budget is
recorded, presented, and reported, and as such
has a direct impact on the transparency and
coherence of the budget.1
Myanmar’s current classification system does
not provide an adequate framework for linking
expenditures to programs. This impedes
the effective allocation of resources and
hampers performance evaluations that ensure
accountability. It can also prevent legislators and
the public from having any meaningful discussion
of the budget. The government should consider
improving the budget classification system in line
with international best practices.
Establish comprehensive financial rules and
procurement guidelines.
MoPF provides a broad framework for financial
rules, and Directive 1/2013 of the president’s
office, Tender Rules in Allowing to Conduct
Investment Activities and Economic Activities,
published on April 5, 2013, contains limited
guidance for review and approval of public
procurements. Each ministry has developed its
own set of procurement and financial rules. This
proliferation of different rules often compels line
departments to seek clarifications and approvals
that hamper effective project implementation
and lead to inefficient budget management.
The MoPF should exercise greater ownership in
this area by developing uniform, comprehensive
financial and procurement guidelines to increase
clarity and efficiency at the operational level.
In addition, for the sake of uniformity, as the
country has neither a central procurement
authority nor any procurement law, the govern-
ment should adopt comprehensive financial
regulations and procurement guidelines that
include internal approval requirements and
clear lines of authority. The government should
develop a procurement law for public entities
establishing the principles and procedures for
contracts and purchases. Basic information on all
such awards should be made public to improve
accountability and transparency in the public
procurement system.
Strengthen internal monitoring and evaluation
procedures.
The MoPF receives limited feedback on budget
preparation and execution. The existing system
focuses more on control than accountability, and
the focus of budget monitoring is on avoiding
overspending rather than on the performance,
efficiency, and effectiveness of a program or
activity. Limited OAG compliance audits and
financial audit reports provide some feedback
to MoPF about the observance of minimum
requirements. The focus of audits is transactions
rather than systems and processes. The nascent
1
Davina Jacobs, Jean-Luc Hélis, and Dominique Bouley, Budget Classification, (International Monetary Fund, 2009),
https://www.imf.org/external/pubs/ft/tnm/2009/tnm0906.pdf.

4
internal audits in spending bodies do not give
ministry senior managers sufficient assurance
that financial systems and procedures are being
well managed, that rules and regulations are
being observed and enforced, and hence that
government monies are being used efficiently
and effectively.
Performance, evaluation, and value for money
must become integral to the budget process. The
use of supplementary budgets, reappropriations,
savings,andsurrendersuggeststhatanunrealistic
budget preparation process is failing to reflect the
needs of the spending agencies, and that there
is a disconnect in the budget between needs
and allocations. To make budgets credible, the
government should routinely and openly conduct
prior evaluations of all substantive new policies to
assess their congruence with national priorities,
clarity of objectives, and anticipated costs and
benefits.
Expenditureprogramsshouldbecomprehensively
evaluated and regularly and objectively reviewed
(including associated staffing resources and
tax expenditures) to inform and prioritize
resource allocation in line ministries and across
government as a whole. The government should
buildthecapacityoftheProjectAppraisalProgress
Report Department to conduct evidence-based
performance evaluations to ensure that programs
are performing and that outcomes are being
achieved. The government should also consider
soliciting third-party evaluations of government
programs and projects by autonomous
institutions such as universities.
Internal procedures to allow the government to
periodically take stock of overall expenditures
(including tax expenditures), reassess their
alignment with national priorities and fiscal
objectives, and consider the results of evaluations
in the budget execution phase, will make budgets
a better tool for the government to translate
national resources into allocations for sustained
development.Towardthisend,afullyindependent
internal audit organization should be established,
with trained staff, adequate resources, and a
clear mandate and charter, to assure authorities
that risk management, governance, and internal
controls are working and that the ministries and
departments are achieving their objectives.
Ensuring Transparent and Rational
Prioritization of Investment Projects
Criteria, rules, and procedures should be
developed for the Planning Department, line
departments, and state/region governments
to prioritize projects in their capital budgets.
This will encourage a transparent and rational
process, and prevent projects from being chosen
based on the status of their proponents. The
Budget Department should devise a similar set of
transparent criteria and guidelines for appraising
budget proposals.2
Ensuring Effective Oversight
Improve oversight by OAG and enhance its
independence.
Provide security of tenure. Under Article 245 of
the Constitution, the terms in office of the auditor
general and deputy auditor general are the
same as the president’s. Current legislation also
allows the president to require the resignation
of an auditor general or deputy auditor general
who cannot discharge his duties efficiently.3
To
better empower these officials to vigorously
and impartially discharge their duties, they
2
Roger Shotton, Zin Wint Yee, and Khin Pwint Oo, State and Region Financing, Planning and Budgeting in Myanmar:
What are the Procedures and What Are the Outcomes? (Renaissance Institute and The Asia Foundation, 2016), http://www.
burmalibrary.org/docs23/AF-2017-02-08-State-and-Region-Financing-Budgeting-and-Planning-in-Myanmar-en-tpo-red.pdf.
3
Constitution of Myanmar (2008), Article 245(c).

5
should have greater security of tenure and legal
protections from removal, in line with existing
international standards.4
Reducing the government’s control of the OAG’s
budget will also increase its independence.
Currently, the budget process treats OAG like any
other government department, but according
to international best practices, an SAI, in this
case the OAG, “should have available necessary
and reasonable human, material, and monetary
resources, the executive should not control or
direct the access to these resources,” and “SAIs
manage their own budget and allocate it as
appropriate.” Furthermore, “the legislature or one
of its commissions is responsible for ensuring
that SAIs have the proper resources to fulfill their
mandate,”and“SAIs have the right of direct appeal
to the legislature if the resources provided are
insufficient to allow them to fulfill their mandate.”5
The OAG should also publish its own audit report
once it has been tabled in the parliament, and
place it in public domain.
To improve oversight of the use of public monies,
OAG auditors need greater capacity to carry out
risk-basedandperformanceaudits.Toimprovethe
department’s efficiency, a mechanism is needed
to improve audit planning and execution, and to
ensure that ministries and departments comply
with audit findings and report back to the OAG on
actiontaken.TheOAGshouldinvestininformation
technology, to support better audit planning,
and a computerized follow-up mechanism. This
follow-up mechanism will enable the OAG to
monitor ministry and department compliance
with audit results and recommendations.
Enhance parliamentary oversight.
To improve parliamentary oversight of the budget
process, build the capacity of parliamentarians to
conduct meaningful budget analysis:
(a) Conduct short training programs to
improve understanding of the budget
and budget processes and unpack
information on government programs,
revenues, and expenditures contained in
budget and plan documents.
(b) Develop training programs targeting
members of legislative committees such
as JPAC, the Joint Bill Committee, and the
Public Accounts Committee (PAC) that
enable them to scrutinize the budget
more effectively and play an informed
role in assessing budget proposals.

The committees need adequate staff and funds
to carry out their duties. JPAC staff should have
the necessary technical expertise in revenue
and expenditure forecasting and implementing
monetary and fiscal policy. A unit of trained
researchers should be available to conduct
before- and after-the-fact analysis of the budget
and assist JPAC in its debates.
Committees and legislators must have sufficient
time to discuss and approve the budget in
parliament. The annual budget timetable should
be reviewed and revised to allow the Hluttaw and
the PAC to examine the budget proposals at an
early stage.
4
International Organization of Supreme Audit Institutions (INTOSAI), INTOSAI Guidelines and Good Practices
Related to SAI Independence (Vienna: INTOSAI, n.d.), https://static1.squarespace.com/static/57019a6db6aa607cbb909ab2/t/
5799315f2967f4a1f0619e3/1469657441073/3.4++ISSAI+11+-+INTOSAI+Guidelines+and+Good+Practices+Related+to+S
AI+Independence.pdf.
5
Ibid.

6
Empowering People for Public Participation in
the Budget Cycle
Meaningful public fiscal information is quite
limited, reducing the chances of public
engagement on these issues, and information
that is available offers little insight into budget
allocations that would allow stakeholders to play
an effective role in the budget process.
A first step toward greater citizen involvement
wouldbetomaketheplanandbudgetdocuments
publicly available in an easily understandable
form. The Budget Law, which contains a
comprehensive account of Union government
revenues, expenditures, and financing, should be
published.
Increase budget literacy and build public
awareness of the planning and budgeting
processes among community based
organizations, nongovernmental organizations,
civil society organizations, the media, and the
general public. The government could develop
instructional modules on the planning and
budgeting process and explore the use of TV
channels such as the Hluttaw Channel to educate
the public. The government of Myanmar, its
development partners, and civil society all have
important roles to play in this.
Establish procedures to increase meaningful
public participation. At the budget preparation
stage, for example, include the township budgets
thatincorporatetheactionplansdevelopedbythe
village committees into the state/region budgets.
Build a mechanism that enlists community
leaders to monitor how money is being spent at
the local level. This will require the government
to disclose the budget allocation that is available
for a program or a village. Allow citizens to lodge
complaints, including anonymous complaints,
about misuse of public monies, corruption,
or fraud, and create an impartial authority to
investigate complaints. The findings of the
investigation should also be placed in the public
domain.
Community-based, nongovernmental, and
civil society organizations could assist the
government by conveying lessons learned over
the last few years in Myanmar, as well as some
of the techniques and tools employed in other
countries.
The table below proposes short-term (within
the next year) and long-term (within 3–5 years)
policy options to improve budget monitoring and
accountability.
OBJECTIVE SHORT-TERM OPTIONS LONG-TERM OPTIONS
Enhance the
transparency of public
finances.
Publish the Union Budget Law
online and in the government
gazette.
Publish the state/region
budget laws online and in the
government gazette.
Publish the pre-budget
statement online.
Publish the budget documents, such
as the in-year report and the year-
end report, and make them publicly
available.
Remove the distinction between
capital and recurrent expenditures,
and reform the accounting and
budget classification system in line
with international standards.

7
OBJECTIVE SHORT-TERM OPTIONS LONG-TERM OPTIONS
Refine the planning and
budgeting process.
Announce budget ceilings and
the budget calendar early in the
budget cycle.
Place the Medium-Term Fiscal
Framework analysis in the public
domain.
Develop comprehensive
financial and procurement rules.
Prepare sector strategies with
complete costing of investments and
recurrent expenditures.
Develop a procurement law for public
entities establishing the principles
and procedures for contracts and
purchases. Make basic information
on all such awards public, to improve
accountability and transparency in the
public procurement system.
Ensure transparent and
rational prioritization of
investment projects.
Develop a set of criteria, rules,
and procedures to prioritize
projects.
Publish the criteria, rules, and
procedures, and conduct reviews
to ensure that they are consistently
applied.
Promote public
engagement and
feedback.
Raise awareness of the planning
and budgeting process and
increase budget literacy.
Conduct public consultations
and elicit responses to the pre-
budget statement.
Develop a mechanism that allows
community leaders to monitor how
government monies are spent at the
local level.
Incorporate the action plans
developed by village communities
into township budgets and then into
the Union and or state/region budget.
Establish a formal mechanism for
citizen complaints, and publish the
results of investigations.
Build a performance
and evaluation
mechanism.
Strengthen the internal audit
(IA) system and build the
capacity of IA staff.
Develop an IA manual.
Explore the possibility of
independent evaluations by
autonomous bodies such as
universities.
Establish an IA charter and an IA
committee.
Refine existing institutional
arrangements to periodically evaluate
programs and projects, and create
a mechanism to ensure that these
evaluations inform the budgeting
process.
Build the capacity of the identified
institutions to undertake independent
evaluations.
Improve oversight of
public monies.
Build the capacity of legislators
and committee members.
Build OAG’s capacity to conduct
performance audits.
Provide secure tenure to the auditor
general and deputy auditor general to
improve their independence.

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Events
Events
Property Tax Analysis Launched
19-12-2017
On Tuesday 19th December, the Renaissance Institute launched its latest report:
Managing the Challenges of Rapid Urbanisation: A Review of... more

Participatory Budgeting Policy Note Launch – Octob...
02-08-2017
Participatory Budgeting
The Renaissance Institute launched a policy note on participatory reforms in the
budget process. This note was meant to jumpstart discussion... more
Revenue Estimation Model Introductory Training - O...
28-10-2016
On-demand Policy Support
The Renaissance Institute (RI) and the International Growth Center (IGC) visited
the Joint Public Accounts Committee (JPAC) and... more
Yangon Regional Tax Reform Workshop – October 13th...
13-10-2016

The Renaissance Institute and Professor Bob Conrad led a tax and public financial
management workshop with members of the Yangon region... more
Parliament Meeting - October 10th, 2016
10-10-2016
The Revenue Estimation Model training gave way to more extensive discussion
the following week when Professor Robert Conrad visited Myanmar... more
Economic Forum is Held in Yangon
01-08-2016
With the new Government beginning its five-year term, the RI Economic Forum is
designed to stimulate discussions on the growth paths,... more

3/30/2018 Our Board | Renaissance Institute
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Our Board
Our Board
U Myo Myint
Chairman
U Myo Myint is Chairperson of Myanmar Development Institute (MDI), a premier
government think-tank, Chairperson of Renaissance Institute (RI), an
independent policy institute, and a member of the country’s National Economic
Coordination Committee. As an economist and career civil servant, U Myo Myint
worked at the Ministry of Planning and Finance in various capacities for 21 years
until he retired as Deputy Director due to his involvement in the pro-democracy
movement in 1988. Notwithstanding the iron-fist rule of military regime, He
published various articles that strongly criticized the regime, and thus imprisoned
for seven years. In 1996, he joined the National League for Democracy (NLD),
and he is currently serving as a member of the Central Committee as well as the
Central Economic Committee of the party. He studied Economics and Finance at
Rangoon University, the Institute of Economics and Finance, Leningrad, and the
IMF Institute. Mr. Myint continues writing economic commentaries on various

periodicals, and had also worked as a consultant for UNDP and Institute for
Developing Economies (Japan).
U Kyaw
Vice Chairman
Currently serves as a legal advisor to Department of Home Affairs, and also a
member of Myanmar Investment Commission. He retired as director at General
Administration Department.
U Soe Win
Executive Director
U Soe Win is Executive Director of Renaissance Institute (Myanmar), Advisor of
Myanmar Development Institute (MDI), Member of NLD Central Economic
Committee and the National Coordinator of Coordination Secretariat Unit for
Myanmar Extractive Industries Transparency Initiative (MEITI). Born in 1945, U
Soe Win graduated from Rangoon Institute of Economics with Bachelor of
Commerce in Industry and Trade. He joined the Ministry of Industry’s Jute Mill,
Planning Department as a researcher and worked there for 5 years. Following the
1988 Democracy Movement in Burma, U Soe Win became a political activist.
When NLD was founded in 1988, he became the secretary of the Party for

National Democracy, which is one of the wings of NLD. U Soe Win was elected to
the Union Parliament in the 1990 General Elections as a representative of Bago
constituency. Since 1989, he was arrested and imprisoned for five times because
of his political activities. U Soe Win is one of the founders in the reestablishment
of NLD after the release of Daw Aung San Suu Kyi in 2010. At NLD, he served as
a secretary of Parliamentary Affairs Committee, and he is currently serving as a
member of the Central Economic Committee.
U Min Khin
Treasurer
Eldest son of a prominent family (Rakhine/ Arakan ethnic origin) of Burma which
was co-founder of First Private Bank FPB, a first public company named First
Myanmar Investment FMI and YOMA Bank of post-socialist era in 1990s. A
physicist from Rangoon University became a leader of 1988 people’s uprising and
founded leading strike organizations namely Universities’ Teachers Association
UTA, Advisory Committee of Student Movement SCS and Union of Institute of
Foreign Languages UIFL with colleagues was forced to resign after military coup-
d’état. A visionary entrepreneur experienced in various fields of businesses such
as from agricultural products to international trade, building construction to
banking commented and criticized local economics and political affairs in foreign-
broadcasted Burmese language media like BBC, VOA, RFA to assist the
democratic movements with pseudonyms. Founder of “Independent Volunteers”,
a local NGO organized after cyclone NARGIS, working from philanthropic tasks to
election monitoring. Assisting NLD, MPs and Daw Aung San Suu Kyi experiencing
in political and economic analysis, policy advocacy, studying laws, rules and

regulation with visionary support on economic and political aspects in macro and
micro level and with a network in business community, government officials and
political and professional elites of the country.
Daw Kyi Phyu Shin
Member
Daw Kyi Phyu Shin is a member of Central Committee and of Central Information
Committee of NLD in 2013. She was born in 1975 and studied Myanmar subject
at Yangon Eastern University and got BA (Myanmar). In 1997, she became a
director of Film Vide. She gained a Best Short Award 2008 at All Roads Film
Festival in USA. She had made 7 films and 40 videos. In 2010, following the
release of Daw Aung San Suu Kyi, she has been involved as a member in the
reestablishment of NLD. She joined as a member to NLD and then became a
President of Kyauktadar Township of NLD in December 2012 and a member of
Central Information Committee NLD. Now, she is now a board member of
Renaissance Institute (Myanmar), while she is making films and videos.
U Soe Win
Member

U Soe Win is the Country Managing Partner for Deloitte Touche Myanmar Vigour
Advisory Ltd (Myanmar). He joined the Foreign Exchange Department of State
owned commercial bank as Deputy Manager in 1961. He was sent to UK for
training with National Westminster Bank and the Bank of England in 1976. He
was appointed as Deputy Controller of Foreign Exchange (Myanmar Foreign
Trade Bank) in 1990 and General Manager in 1993. He left MFTB and joined
Pricewaterhouse Associates Ltd in 1996. He is the founder of Myanmar Vigour
Co., Ltd in 2003 which became member firm of Deloitte in June 2015. In addition,
U Soe Win is also a member of the Bar Council in Yangon. He has been involved
extensively in drafting the banking laws & regulations and the fiscal policies
during his tenure with the state banks. He periodically writes Banking and
Finance articles in the local media, and published a text book on Fundamentals of
Trade and Finance for Banking Diploma students.
Dr. Aung Ko Ko
Member
Dr. Aung Ko Ko is an independent economist and economic article writer. He
studied economics at Yangon Institute of Economics, Masters and Doctoral
courses of Economics and Economic Policy at Kobe University, Japan. He has
been teaching local cease-fire groups, youths, media, as well as high-ranking
military officers about the concepts of economics and economic policy. Also, he
has been teaching politicians on their State-building which is necessary in the
democratic transition. At the same time, he regularly writes economic articles for
academic networks, and as an academic, "Learning and Teaching" has been his
motto.

Advisory Committee
1. Dr. Ronald Findley (former Dean of Economic Faculty, Columbia University)
2. U Myat Thein (former Dean of Institute of Economics, Rangoon)
3. Dr. Sean Tunnel (Economist, Australia)
4. U Soe Win (Managing Partner, Deloitte)
5. Dr. Myo Nyunt (Economist, Australia)
6. Dr. Sein Win (Professor , George Town University)
7. Dr. Thaung Tun (Institute for Peace and Social Justice)
8. U Lay Nyunt (Economist)
9. U Sein Htay (Economist, USA)
10. Dr. Min Ye Paing Hein (Economist)
11. U Bo Bo Ngae (Economist, Central Bank of Myanmar)
Our Team
Our Work
RI in News
Yangon, Myanmar
| +95-1 555879
Contact Us

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Our Team
Our Team
Full Time Staff
A few of our full-time staff:
Khin Moe Myint
Khin Moe Myint is Program Director at Renaissance. Moe is responsible for
overseeing the day-to-day research and programming of RI –supervising RI
policy research teams to support evidence-based policy-making of union and
subnational governments. Prior to joining RI, Moe was Research Manager at
Myanmar Survey Research (MSR), and has broad experience in primary research
and evaluation throughout Myanmar. At MSR, she managed complex projects for
UN agencies, World Bank, and INGOs focusing on a wide range of socioeconomic
issues such as poverty, migration, education, local governance and violence
against women. She holds a B.A. in Economics and International Affairs from

Colorado College, USA, and M.S in Accounting from City University of New York,
USA.
Lachlan McDonald
Lachlan McDonald is an economist on the ODI Fellowship Scheme. He has
worked in a variety of roles in international development, global health and in
central banking. Prior to working at Renaissance Institute Lachlan worked at the
World Health Organisation’s Western Pacific Regional Office in Manila. Lachlan
completed his PhD thesis in Development Economics at RMIT University,
Melbourne. He holds a Masters of International Relations from the University of
Melbourne, and Bachelor’s degrees in both Economics, with honours, and
Commerce from Monash University. His current research focus is on sub-national
public financial management in Myanmar with a particular focus on urban
governance.
Ildrim Valley
Ildrim Valley is an economist under the ODI Fellowship Scheme. He holds MSc in
Economics from Toulouse School of Economics. Before joining Renaissance
Institute, Ildrim worked as a research consultant at the World Bank’s
Development Research Group in Washington D.C. His current focus is on public

finance management, with emphasis on sub-national budgeting and
intergovernmental fiscal relations.
Profile on Linkedin
Hein Aung Kyaw
Hein Aung Kyaw is a Program Coordinator at the Renaissance Institute, and has
been involved in research and advocacy activities of sub-national governments’
public financial management. He holds a Bachelors of Economics from Yangon
Institute of Economics and a Masters of Public Policy from National Graduate
Institute for Policy Studies in Japan. He started his career in Central Bank of
Myanmar and has been in public sector for over 7 years.
Arkar Hein
Arkar Hein joined Renaissance Institute as a program coordinator in 2016. He is
currently involved in policy research works on property tax, municipal governance
and state-owned enterprises. Prior to Renaissance Institute, Arkar worked as a
research consultant at the Center for Advanced Defense Studies in Washington
D.C. He holds a B.A. in Political Science from Northwestern University.

3/30/2018 Our Partners | Renaissance Institute
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Our Partners
Our Partners
RI currently partners with following international and domestics institutions:
The Asia Foundation (TAF)
Open Society Foundation (OSF)
Natural Resource Governance Institute (NRGI)
International Growth Centre (IGC)
State and Regional Governments of Yangon, Bago, Ayeyarwady, Kayin and
Tanintharyi
Union Ministry of Planning and Finance
Myanmar Development Institute (MDI)
NLD Economic Committee
Our Team
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3/30/2018 Policy Briefs | Renaissance Institute
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Policy Briefs
Managing the Challenges of Rapid Urbanisation: A Review of...
2017-11
Author : Lachlan McDonald, Arkar Hein
1.24 MB
pdf
Category : Policy Briefs
A strong property tax system can help municipalities in Myanmar manage the
challenge of rapid urbanisation and avoid the pitfalls of poorly managed

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urbanisation seen elsewhere.
Download (English)
Participatory Reforms in the Budget Process
2017-08
Author : Matthew Hamilton, Arkar Hein
Category : Policy Briefs
This note provides the rationale for the development of a comprehensive reform
strategy to promote more stakeholder participation – namely amongst the public
and civil society – in the budget process. Currently, the budget process is most
significant at the Union level. Yet such...
Download (Myanmar)
Yangon, Myanmar
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3/30/2018 Support to Government | Renaissance Institute
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Support to Government
Kayin Citizen's Budget 2018
2018-02
Author : Kayin State Government
1.38 MB
pdf
Category : Support to Government
Citizen's Budgets are meant to provide government budget information to
citizens. By presenting budget information in a more accessible format, Citizen’s

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Budgets foster a greater understanding of how public money is being used. This
publication represents Kayin State's first...
Download (English)
Download (Myanmar)
Bago Citizen's Budget 2018
2018-02
Author : Bago Region Government
1.51 MB
pdf
Category : Support to Government
Citizen's Budgets are meant to provide government budget information to
citizens. By presenting budget information in a more accessible format, Citizen’s
Budgets foster a greater understanding of how public money is being used. This
publication represents Bago Regions first...
Download (English)
Download (Myanmar)

Subnational Public Finance Management in Myanmar
Budget Brief Series: Bago | No.1
March 2017
Introduction
1. Public finance management will play an essential role in Bago’s development, as well as the
development of other States and Regions. Governments have to make difficult choices about how to allocate
scarce resources to achieve societal goals for economic growth and poverty alleviation. Healthy public finance
management is essential to ensure effective prioritization of government targets, efficiency and equity of
spending. The aim of the budget brief series is to encourage continuous debate on policy priorities, sustainability,
overall state of public finance as well as to promote budget transparency and accountability. We hope the series
to provide vital data analysis, which is fundamental to successful public finance management. In the future,
access to more detailed revenue and expenditure data will provide an opportunity to undertake greater value
reviews into expenditure and revenue, allocative efficiency and more.
2. This first Bago budget brief provides a reference point with an overview of the current fiscal
environment in Bago and reviews the composition of its revenue and expenditure. Between 2011 and 2016
Union transfers to States and Regions increased from 2.2 percent of Union expenditures to 8.7 percent. Driven
by Union transfers, Bago’s total expenditure grew over 15 times during the period. Despite increased transfers
Bago’s per capita available fiscal resources are smaller than in most of the country. Data suggests modest
improvements in fiscal discipline following the introduction of a formula based Union grant transfer mechanism
under MTFF reforms.1
Subnational tax revenues have been slowly increasing, with heavy reliance on receipts
from fisheries and excise tax. Changing classification and accounting norms pose challenges to accurate data
analysis on overall revenue performance. Own revenue performance shows a decline in recent years, this is
however largely driven by the changed accounting arrangement following the reorganization of Public Works
within the Ministry of Construction in 2015. The share of capital expenditure has grown considerably as a
percentage of total expenditure in Bago, with largest share of resources spent by the Department of Highways.
Bago’s Regional Government Office (Cabinet) accounts for about a quarter of the Bago budget, with most of the
Cabinet’s current expenditure budgeted for Agricultural projects.

1
MTFF – Medium Term Fiscal Framework

Bago Budget Brief | No. 1
2
Aggregate fiscal environment
3. Overall Bago government spending significantly expanded over the last 6 fiscal years, and has
recently steadied with smaller year-to-year changes. Total expenditure grew from MMK 16 billion in 2011-
12 FY to nearly MMK 110 billion in the 2016-17 FY, according to the revised budget estimate (Fig. 1).2 3
This
translates to a per citizen increase in spending from MMK 6,049 to MMK 31,273. The revenue in Figure 1
excludes any identifiable Union transfers; including the Union “deficit” grant transfer, constituency grant, tax
revenue sharing and other miscellaneous transfers.4

4. Fiscal expansion has been primarily financed through increased Union grant “deficit” transfers and
fiscal autonomy remains constrained. Union transfers have been consistently growing as a share of total
available resources, totaling around 84 percent of the total in 2016-17 RE (Fig 2). Other Union transfers in the
form of the constituency grant, tax revenue sharing and other miscellaneous transfers make up 2.4 percent of
total available resources. Similarly, the estimated share of expenditure financed by own revenue (represented
by a purple line) has been declining, and makes up less than a quarter in the most recent fiscal year.5
5. The size of Bago government’s fiscal resources is relatively small on per capita basis, compared to
other States and Regions (Fig. 3).6
Only Ayyerwaddy has smaller per capita fiscal resources available (own
revenue + transfers) than Bago. Currently, State and Region governments in Myanmar are not responsible for
providing public services like education and health. However, they still shoulder responsibility for other
essential public services. Consequently, improving the efficiency of State and Region public finance
management is vital to enhancing the quality of public spending and maximizing its impact on growth, equity
and poverty reduction. According to national plans GDP growth averaged around a strong 8.8 percent between

2
BE - Budget Estimate; RE - Revised Estimate (revised budget estimate); PA - Provisional Actual (the preliminary figure for government
expenditure; A – Actual figures (after Auditor review); FY – Fiscal Year
3
All budget expenditure and revenue data are provided by the Bago Region Budget Department.
4
Union grant transfer is an unconditional transfer from the Union Government to State and Regions; constituency grant is an unconditional
transfer of MMK 100 million for each township; tax revenue sharing refers to a transfer of share of tax receipts collected by the Union
Internal Revenue Department (IRD) and includes commercial tax, income tax, special goods and stamp duty taxes.
5
“Own revenue” refers to revenue that excludes any identifiable transfers from Union government.
6
Figure 2 illustrates each State and Region’s available resources (own revenue + Union transfers) per each citizen in 2016-17 FY.
0
10,000
20,000
30,000
40,000
0
40,000
80,000
120,000
160,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 1: Revenue and Expenditure

Expenditure
Revenue
(excludes any
Union transfers)
Per capita
expenditure
(RHS)
Per capita
revenue (excludes
Union transfers)
(RHS)
MMK in millions MMK per capita
0%
15%
30%
45%
60%
75%
0%
20%
40%
60%
80%
100%
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 2: Breakdown of ﬁscal resources

Union grant transfer
Other Union transfers
Non-tax own current revenue
Tax revenue
Own revenue as
% of expenditure % of available resources

3
2011 and 2017 fiscal years, and economic activity is projected to slow down to 7.7 percent in 2016-17 FY. (Fig.
4).7
6. The overall balances have been consistently kept close to zero (Fig. 5). Prior to 2015-16 FY this was
achieved by adjusting the Union “deficit” transfers using the supplementary budget to match the gap between
actual revenue and expenditure. The overall balance as a share of GDP varied from -0.21 to 0.06 percent
between 2011-12 and 2014-15 fiscal years. Following MTFF reforms in 2015-16 FY the Union Government has
introduced a formula based grant transfer in order to systematize and improve the intra-governmental fiscal
relationship. The zero balance in the following years could suggests improved fiscal discipline; possibly as a
response to a formula based budget constraint and better foresight with regards to Bago government’s available
fiscal resources. An important factor to highlight is that despite rapid increases in spending, the government has
a modest recurrent deficit (recurrent revenue covering recurrent expenditure) (Fig. 6). While the deficit is small
it has been increasing; keeping a positive current balance will be an important aspect for fiscal sustainability in
the future.
7. Mis-estimation of own revenues has modestly impacted fiscal discipline. Budget deviations from
budgeted expenditures have been small, relative to projected GDP. Overestimation of revenues in 2011-12 FY
has led to the cut of nearly 20 percent in budgeted expenditure; the biggest deviation in a 6-year period (Fig. 7).
The 2 most recent fiscal years show identical deviations for both expenditure and revenue (Fig. 8). This seems
to be driven by own over-realized revenues, which were used to finance unplanned/unbudgeted expenditure.

7
Real GDP growth figures are based on national planning laws using 2010-11 price level and may not reflect actual growth rates.
0
50,000
100,000
150,000
200,000
250,000
300,000
Ayyerwaddy
Bago
Sagaing
Mon
Magway
Shan
Yangon
Kayin
Rakhine
Kachin
Mandalay
Tanintharyi
Kayah
Chin
Fig. 3: Available resources, by State and Region
MMK per capita (2016-17 BE)
5%
7%
9%
11%
0.0%
1.5%
3.0%
4.5%
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 4: Aggregate own revenue and expenditure
Expenditure Subnational (Own) Revenue
% of GDP GDP Growth
-0.25%
-0.20%
-0.15%
-0.10%
-0.05%
0.00%
0.05%
0.10%
-10,000
-8,000
-6,000
-4,000
-2,000
0
2,000
4,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 5: Overall balance, Post-Union Transfer
Overall balance Overall balance (as % of GDP)
MMK in millions % of GDP
-2.5%
-2.0%
-1.5%
-1.0%
-0.5%
0.0%
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Overall balance Recurrent balance
Fig. 6: Fiscal balances, Pre-Union Transfer
Share of GDP

4

Revenue performance
8. Changing classification and accounting norms pose challenges to accurate data analysis on revenue
performance. Although a more detailed revenue analysis is necessary, Bago revenue mobilization, like in the
rest of the country, appears to be constrained. After significant increases, albeit from a low base, between 2011
and 2014 own revenue growth has since showed a decline (Fig. 9). Budget books in 2016-17 RE show a 25
percent year-on-year decrease in own revenue collection (excluding Union transfers). Current receipts show a
decline from MMK 40 billion to around MMK 20 billion between 2014-15 and 2016-17 fiscal years. However,
the drop is largely the result of a change in accounting arrangements (see next point). An increased Union grant
transfer has largely counterbalanced a decline in budgeted own current revenue.
9. Recorded own revenue decline on recent budgets is largely driven by the change in accounting
arrangements following the reorganization of Public Works within the Ministry of Construction (Fig. 10).
In 2015, the government reformed the structure of Public Works (SEE) in all States and Regions and
transformed it into the Department of Highways (DOH) and the Department of Bridges (DOB). During its last
year on Bago budget books in 2014-15 FY, Public Works expenditures on roads & bridges were recorded as
enterprise revenues and amounted to over MMK 29 billion as revenue on the Regional budget; nearly 60 percent
of all current revenue. The reorganization meant that road & bridge expenditures were no longer recorded as
enterprise revenues, resulting in the observed drop on budgets. The accounting change largely contributes to the
observed overall negative current own revenue growth.8

8
Pre-restructuring accounting norms of Public Works might have also inflated own current revenue collection numbers.
20%
40%
60%
80%
100%
120%
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 7: Budget expenditure execuMon rates
Expenditure as % of budgeted (BE)
-10,000
-5,000
0
5,000
10,000
15,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Revenue -4,917.2 2,985.4 -1,820.0 9,746.0 12,520.5 3,588.3
Expenditure -5,989.4 633.5 7,262.3 8,808.5 12,520.5 3,588.3
Fig. 8: Budgetary deviaMons
From BE
MMK, millions
MMK in millions
22%
55%
45%
-37% -25%
-40%
0%
40%
80%
120%
160%
-50,000
0
50,000
100,000
150,000
200,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 9: Breakdown of ﬁscal resources and own revenue growth
Non-tax own current
revenue
Tax revenue
Note: "Own revenue" refers to revenue that excludes any identifiable transfers from Union government
MMK in millions
Own revenue
year-on-year % growth

5

10. Almost all revenue in Bago is classified as current revenue. Though, capital and finance revenues are
occasionally recorded on the budget books they are currently negligible in size and are not explored in this brief.
Current revenue can be separated into tax, non-tax and Union transfers. Figure 11 presents historic composition
of such current revenue breakdown, excluding the Union “deficit” grant transfer. Non-tax current revenue
makes up the majority of current revenue as well as own collection. Between 2011 and 2016 fiscal years, non-
tax current revenue has consistently accounted for over 80 percent of current revenue (Fig. 11). Breakdown for
non-tax current revenue (yellow bars in Fig.11) are shown in Figure 10.
11. Development Affairs Committees (DAC/DAO) and Bago Central Bodies account for nearly all of non-
tax current revenue in 2016-17 FY (Fig. 10).9
DAO revenues have been increasing every year; with
commercial license sale and other current revenues accounting for nearly all of DAO's revenue and growth (Fig.
12). License sale makes the largest share of non-tax receipts, and while it provides a valuable revenue source,
questions arise about its merit and distortionary effects on local markets (See “Local Economic Governance in
Myanmar”, Jared Bissinger 2016).10
Furthermore, low levels of tax collection by DAO imply that its service
provision is increasingly reliant on non-tax revenue. Non-tax share of DAO’s revenues account for 54 percent of
total Bago non-tax current revenue. Revenues for Central Bodies, which account for around 44 percent of total
non-tax current revenue, are mostly recorded on the books of the Regional Government (Cabinet) office and are
presented in Figure 13 in more detail. It is not clear from available data what types of revenue make up “Other
Current receipts”, an important detail given its significant share of revenue in 2015-16 and 2016-17 fiscal years.
The rest of the Central Bodies’ revenue is composed of Union transfers; for example, through the Poverty
Reduction transfer and the Constituency Grant of MMK 100 million per township (MMK 2800 million in
total).11
It is important to highlight that while these transfers appear as Central Bodies’ current revenue they are
in fact Union transfers and not own revenue.

9
Central Bodies are comprised of (1) Regional Cabinet Office (2) Regional Parliament (3) Court (4) Attorney General Office and (5)
Auditor Office
10
http://asiafoundation.org/publication/local-economic-governance-in-myanmar/
11
Other Union contributions include transfers for the following categories: (1) Township Development (2) Construction of collective
government offices (3) Housing Project (4) Land Sharing program for landless farmers
0
10,000
20,000
30,000
40,000
50,000
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
Fig. 10: Non-tax current revenue
Excludes Union "deﬁcit" transfer
Government central bodies (Union Transfers) Government central bodies (other current receipts)
Department of Highways Public Works
Development Affairs Committees
MMK in millions
0%
20%
40%
60%
80%
100%
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Non-tax current: other Union transfers
Non-tax current: own revenue
Tax revenue
Fig. 11: Current revenue
Tax vs. Non-tax current revenue, excludes Union
"deﬁcit" transfer
0
2,000
4,000
6,000
8,000
10,000
12,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
Property Tax Wheel Tax Licenses & Other
MMK in millions
Fig. 12: DAO current revenue breakdown
0
5,000
10,000
15,000
20,000
25,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
Other current receipts
Commercial Tax (15%
share)
Other
Reserved Fund
ConsVtuency Grant
Poverty ReducVon Grant
Transfers from Union
MMK in millions
Fig. 13: Central Bodies current revenue breakdown

6
12. Tax revenues have grown over the last 6 fiscal years, largely driven by increased receipts by GAD
(Fig. 14).12
Currently Bago collects around MMK 1000 in tax per capita and tax makes only 26 percent of all
own current revenue. General Administration Department (GAD) and Department of Fisheries have consistently
contributed to largest tax receipts; accounting for nearly 80 percent (over MMK 4 billion) in 2016-17 RE. More
specifically, excise tax (collected by GAD) and tax on fisheries combine to 70 percent of all tax collection in
2016-17 FY (Fig. 15).13
13. Low tax share of subnational revenues could result from a combination of limited tax authority, low
collection efficiency and legal ambiguities. Currently, subnational tax collection is fragmented into multiple
agencies, possibly resulting in duplication of effort and miscoordination. In addition, conversations with State
and Region government officials around the country suggest confusion over legal authority to change outdated
tax rates for items like “land tax”. Land revenue is a Schedule 5 item in the Constitution, and falls under the
authority of State and Region governments. However, prior legislation doesn’t seem to be in accordance with
the constitution presenting an obstacle to State and Regions from exercising full authority over subnational tax
policy.
Composition of Expenditure
14. State Government spending has grown over 15 times between 2011 and 2017. The largest year on year
increase in expenditure occurred in 2013-14 FY, albeit from a very low base (Fig. 16). The expenditure has
since grown at decreasing rates and has marginally declined in 2016-17 RE. While this budget brief presents a
reference point to composition of expenditure, there remains scope to evaluate allocative efficiency and equity
in the composition of spending. It is important to assess how aggregate spending allocation to programs within
and across sectors impact social welfare, including the impact on the poor.

12
Own current revenue excludes the Union grant transfer and is categorized as tax and other non-tax current revenue
13
The excise tax collected by GAD is a license fee for sale of excise goods. A tax on actual consumption of such goods is collected by IRD
as a “Special Goods Tax”.
0
1,000
2,000
3,000
4,000
5,000
6,000
2011-12 (A) 2012-13 (A) 2013-14 (A) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
Fig. 14: Tax breakdown
By department
General Administration Department Department of Fisheries
Forestry Department Development Affairs Committees
MMK in millions
43%
27%
4%
13%
13%
Fig. 15: Tax breakdown
By tax item, 2016-17 RE
Excise Tax
Tax on Fisheries
Tax on the extraction of Forest Produce
Property Tax
Other
0
40,000
80,000
120,000
160,000
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
Fig. 16: Year on Year expenditure growth

7
15. The share of capital expenditure has grown considerably as a percentage of total expenditure in Bago
(Fig. 17). Capital expenditure accounts for nearly 60 percent of total expenditure in 2016-17 RE. This is largely
driven by capital expenditure within the recently established Department of Highways (DOH), Electricity
Distribution Enterprise and DAO, with 57, 12 and 11 percent of total capital expenditure, respectively (Fig. 18).
Questions remain whether this shift is a reflection of more capital spending by DOH or a change in accounting
practices associated with the reorganizations within the Ministry of Construction and Public Works. Going
forward, it is important to ensure that the recurrent cost implications of new capital investments are taken into
account. Future work could also examine how well capital spending is aligned with the Bago Government’s
development priorities.

16. Spending by DOH and the Regional Government (Cabinet) Office account for over 60 percent of
total expenditure in 2016-17 RE (Fig. 19). Budget changes in recent fiscal years reflect the reorganization
within the Ministry of Construction and relatively larger role of the Regional Government in managing local
resources. Expenditure by DOH now accounts for around 36 percent of total Bago expenditure, possibly taking
on some of the expenditure previously undertaken by Public Works and expenditure on Maintenance of
Buildings, Roads and Bridges. Expenditure on electricity has also grown from 0 to over 7 percent of total
expenditure by 2016-17 RE, with nearly all electricity spending related to capital expenditure (Fig 18). A more
detailed expenditure breakdown is necessary to assess the sustainability, strategic allocation of resources and the
efficiency of spending.

17. A considerable share of Central Bodies’ current expenditure is spent on agriculture related
projects.14
Expenditure on Irrigation, Dam, Lake, Drainage and Agriculture Water Supply accounts for 70
percent of total current expenditure undertaken by Central Bodies (Fig. 20). This translates into over 17 percent
of total budget expenditure in Bago. It is understood that recording this expenditure on the books of the
“Cabinet” executive office, rather than the Ministry of Agriculture itself, is rationalized by the fact that there

14
90 percent of Central Bodies’ current expenditure is recorded under the Regional Government office.
0%
20%
40%
60%
80%
0
40,000
80,000
120,000
160,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Fig. 17: Expenditure breakdown
Share of expenditure
Capital Current
MMK in millions Capital as % of total expenditure
0%
20%
40%
60%
80%
100%
Central
Bodies
GAD DAO Department
of Highways
Electricity
Distribution
Enterprise
Capital Current
Fig. 18: Expenditure breakdown
Share of expenditure, by department
0%
20%
40%
60%
80%
100%
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
Fig. 19: Expenditure composiMon
Shares of total expenditure, by administraVve categories (departments)
Other
Electricity Distribution Enterprise
Maintaince of Buildings, Roads and
Bridges
Department of Highways
Public Works
DAO
GAD
Central Bodies

8
isn’t a Department of Irrigation in Bago. It is unclear whether Regional Government is also responsible for the
related fund execution. While this may be seen as a practical necessity and sign of pragmatism, such
arrangement poses challenges to budget transparency and accountability. Salary payments account for 10
percent of total Central Bodies’ current expenditure and have grown nearly 200 percent between 2011-12 and
2016-17 fiscal years, reflecting official Union driven wage increases and hiring of new staff.
Conclusion
18. The classification of budget data imposes limits on analysis. Despite recent progress in disclosure of
budget information, there is room for improvement with a more detailed breakdown of expenditure and
revenues to help further analysis on sustainability and strategic allocation of resources. Aggregate reporting of
budget sections poses challenges in estimating resource distribution to a specific function of government,
assessing expenditure efficiency and equity. Lastly, any expenditure analysis and review of Region priorities
would not be exhaustive without better knowledge and understanding of the Union government’s spending in
Bago, specifically in areas of education and health.
19. There remains scope for more analysis in the subsequent Bago budget brief. With additional data on
actual budget revenue/expenditure for the 2016-17 fiscal year and budget estimate for 2017-18, the brief could
examine budget credibility and access changes in the budget stemming from shifts in new government’s
priorities. Township level expenditure will allow for a more sophisticated expenditure review.
20. Despite large unconditional transfers from the Union questions remain about the degree of Regional
autonomy for prioritizing resources. Increasing expenditure by the Regional Government office suggests
relative autonomy over a share of public resources; however, a degree of Regional influence over strategic
allocation across Regional ministries is unclear.
0
10,000
20,000
30,000
40,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
Fig. 20: Current expenditure composiMon
For Central Bodies
Subsidies
Current Expenditure of Water Resources Utilization
Department
Township Development (Administrative expenditure)
Constituency Grant
Irrigation, Dam, Lake, Drainage & Agricultural Water
Supply
Poverty Reduction Fund
Transfers (to households)
Purchases of goods and services
Salary payments
MMK in millions

About the Renaissance Institute
The Renaissance Institute (RI) is a policy institute focused on assisting the reform of
Myanmar’s economy. RI provides analytical support, assists government capacity
building and facilitates communication between Myanmar’s government and other
relevant stakeholders focused on revitalizing Myanmar’s economy. In particular, the
Renaissance Institute is supporting key policy priorities of the current government:
Fiscal decentralization, and Public Financial Management reform.
No. 51-A6, Thayarwaddy Street
Yangon, Myanmar

Tel|Fax: +95 1 544 198

၊
( ၁ )
၂၀၁၇ ၊
၁။
၏ ။
၏
၊ ၏
၊
။ ၏
၊
၊ ၏ ၊
။
။
၊
။
၂။ ၎ ၏
၏ ၍
။ ၂၀၁၀-၁၁ ၂၀၁၆-၁၇
၏ ၏ ၏ ၂.၂% ၈.၇%
။ ၏
၏ ၁၅ ။

2
၍ ။
၁
။
၊
။
။ ၊
၂၀၁၅
။
၏ ၊
။ ( )
၏ ၂၆ % ၊
။
၏
၃။ ၏ ၆
၊
။ ၏ ၂၀၁၁-၁၂ ၁၆
၂၀၁၆-၁၇ ၂၀၁၆-၁၇
၁၁၀ ( - ၁)။
၂ ၃
၆,၀၄၉ ၃၁,၂၇၃
။ - ၁ ၏
( ၏ ၊ ၊
၏
) ။
၄
၁ MTFF „ Medium Term Fiscal Framework ( )
၁ BE - ၊ RE - ၊ PA - ၊ Actual (A) - ၊ FY =
၁ ။
၁ ၏ = ၊
= ၁၀၀ ၊
=
၊ ၊ ၊

3
၄။
၏ ၊ ၏
။ ၏
၊
၂၀၁၆-၁၇ ၏ ၈၄% ( - ၂)။
၊
၏ ၏ ၂.၄% ။
၊ ၏ ၄
၁ ။
၅
၅။ ( )
( - ၃)။
၆
(၎
၁ ။
၁ - ၂ ၂၀၁၆-၁၇ ၌ (
+ ၏ ) ။
0
10,000
20,000
30,000
40,000
0
40,000
80,000
120,000
160,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ှ) ရေငျနြငးံ အသဵု့စရိတး
Expenditure
Revenue (excludes any Union
transfers)
Per capita expenditure (RHS)
Per capita revenue (excludes Union
transfers) (RHS)
(က္ပးသနး့ေပါငး့) အသဵု့စရိတး
မညးသညးံ်ပညးေထာငးစုလႊဲေ်ပာငး့
ေထာကးပဵံေငျမြ မပါွငးသညးံရေငျ
တစးဦ့က္ အသဵု့စရိတး
(က္ပးေငျ၇ ညာဘကး်ခမး့)
(မညးသညးံ်ပညးေထာငးစုလႊဲေ်ပာငး့
ေထာကးပဵံေငျမြ မပါွငးေသာ)
တစးဦ့က္ရေငျ (က္ပးေငျ၇ညာဘကး
်ခမး့)
(က္ပး)
0%
15%
30%
45%
60%
75%
0%
20%
40%
60%
80%
100%
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
(ပဵု - ဿ) ဘ႑ာရငး့်မစးရရြိနိုငးမႈ
Tax revenue
အသဵု့စရိတးတျငး ကိုယးတိုငးွငးေငျရြာေဖျႏိုငးမႈ
ပါွငးသညးံရာခိုငးႏႈနး့ဘ႑ာေရ့အရငး့အ်မစးမ္ာ့ ရာခိုငးနြုနး့
်ပညးေထာငးစု၏ (လိုေငျ်ဖညးံ)
လႊဲေ်ပာငး့ေထာကးပဵံေငျ
်ပညးေထာငးစု၏ အ်ခာ့
အချနးရေငျမဟုတးသညးံ
အ်ခာ့သာမနးရေငျ
အချနးရေငျ

4
) ။
။ ၏
၊
၏
။ ၂၀၁၁ ၂၀၁၇
၏ ၈.၈% ၊ ၂၀၁၆-၁၇
၏ ၇.၇% ( - ၄)။
၇
၆။ “ ” ( “ ”)
( - ၅)။ ၂၀၁၅-၁၆
၍
။ ၂၀၁၁-၁၂ ၂၀၁၄-၁၅ ၊ ၊
(-) ၀.၂၁ % ၀.၀၆ % ။ ၂၀၁၅-၁၆
၍
/
။ ၎
၁ ၍ ၂၀၁၀-၁၁
၊ ။
0
50,000
100,000
150,000
200,000
250,000
300,000
Ayyerwaddy
Bago
Sagaing
Mon
Magway
Shan
Yangon
Kayin
Rakhine
Kachin
Mandalay
Tanintharyi
Kayah
Chin
(ပဵု - ၀) တိုငး့ေဒသၾကီ့ႏြငးံ ်ပညးနယးအလိုကး
ဘ႑ာရငး့်မစး ရရြိႏိုငးမႈအေ်ခအေန
က္ပး တစးဦ့က္လြ္ငး (ဿွှ၃ - ှ၄ ဘတးဂ္ကးခနးံမြနး့ေ်ခ)
5%
7%
9%
11%
0.0%
1.5%
3.0%
4.5%
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ၁) စုစုေပါငး့ ကိုယးတိုငးဘ႑ာရြာေဖျႏိုငးမႈႏြငးံ
အသဵု့စရိတး
Expenditure Subnational (Own) Revenue
ဂ္ီဒီပီ၏ ရာခိုငးႏႈနး့ ဂ္ီဒီပီတို့တကးႏႈနး့
အသဵု့စရိတး ကိုယးတိုငး ဘ႑ာရြာေဖျႏိုငးမႈ

5
၏
။
၍
။
(
) ( - ၆) ။
။
၏
။
၇။ ၏
။
။ ၆
၂၀၁၁-၁၂
၊
၂၀ % ( - ၇)။ ၂၀၁၅-၁၆ ၂၀၁၆-၁၇
၌ ၂
( - ၈)။ ၎
။ ၂၀၁၆-၁၇
(actual) ၆ ၊
၏
။
-0.25%
-0.20%
-0.15%
-0.10%
-0.05%
0.00%
0.05%
0.10%
-10,000
-8,000
-6,000
-4,000
-2,000
0
2,000
4,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ၂) ်ပညးေထာငးစုလႊဲေ်ပာငး့ေထာကးပဵံေငျရရြိ်ပီ့
စုစုေပါငး့ လကးက္နး
Overall balance Overall balance (as % of GDP)
က္ပးသန့းေပါငး့
ဂ္ီဒီပီရာခိုငးႏႈနး့
စုစုေပါငး့လကးက္နး
စုစုေပါငး့လကးက္နး
(ဂ္ီုဒီပီရာခိုငးႏႈနး့)
-2.5%
-2.0%
-1.5%
-1.0%
-0.5%
0.0%
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Overall balance Recurrent balance
(ပဵု - ၃) ဘ႑ာေရ့လကးက္နး
(်ပညးေထာငးစုလႊဲေ်ပာငး့ေထာကးပဵံေငျ မရရြိခငး)
(ဂ္ီဒီပီရာခိုငးႏႈနး့)
စုစုေပါငး့လကးက္နး သာမနးလကးက္နး

6
၈။ ၏
။
၍ ၊ ၏
။
၂၀၁၁ ၂၀၁၄
( - ၉)။ ၂၀၁၆-၁၇ ၏
၂၅% ။ ၏ ၂၀၁၄-၁၅
၂၀၁၆-၁၇ ၄၀ ၂၀
။ ၎
။ ၏
။
20%
40%
60%
80%
100%
120%
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ၄) အဆို်ပဳအသဵု့စရိတးကို
အမြနးအေကာငးအထညးေဖားႏိုငးမႈ
(အဆိုပါဘတးဂ္ကးပါအသဵု့စရိတး၏ %)
-10,000
-5,000
0
5,000
10,000
15,000
2011-
12
(PA)
2012-
13
(PA)
2013-
14
(PA)
2014-
15
(PA)
2015-
16
(RE)
2016-
17
(RE)
Revenue -4,917.2 2,985.4 -1,820.0 9,746.0 12,520.5 3,588.3
Expenditure -5,989.4 633.5 7,262.3 8,808.5 12,520.5 3,588.3
(ပဵု - ၅) ရေငျႏြငးံ အသဵု့စရိတး ကျာ်ခာ့ခ္ကး
က္ပးသနး့ေပါငး့
ရေငျ
အသဵု့
စရိတး
22%
55%
45%
-37% -25%
-40%
0%
40%
80%
120%
160%
-50,000
0
50,000
100,000
150,000
200,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ၆) ဘ႑ာေရ့ရငး့်မစးမ္ာ့ အေသ့စိတးနြငးံ ကိုယးတိုငးဘ႑ာရြာေဖျႏိုငးမႈ တို့တကးႏႈနး့
Tax revenue
ႏြစးအလိုကး ကိုယးတိုငးဘ႑ာရြာေဖျႏိုငးမႈ
တို့တကးႏႈနး့
်ပညးေထာငးစု၏ လိုေငျ်ဖညံး
်ပညးေထာငးစု၏ အ်ခာ့ လႊဲေ်ပာငး့
ေထာကးပဵံေငျ
အချနးရေငျမဟုတးသညးံ
အချနးအေကာကးရေငျ
မြတးခ္ကး ၈ ၈ ကိုယးတိုငးဘ႑ာရြာေဖျရရြိႏိုငးမႈတျငး ်ပညးေထာငးစုကလႊဲေ်ပာငး့ေထာကးပဵံေငျအ်ဖစး ယူဆရေသာ ေထာကးပဵံေငျမ္ာ့ မပါွငးပါ၈

7
၉။
( - ၁၀)။ ၂၀၁၅
၌ ( )
၍ ။ ၂၀၁၄-၁၅
၏ ၊
၏
၊ ၂၉
၏ ၏ ၆၀% ။
။
၏
။
၈
၁၀။ ။
၏ ၊
၎ ၏
။ ၊
(၃) ။ - ၁၁ ၆
၁ ၎ ၏
။
0
10,000
20,000
30,000
40,000
50,000
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
(ပဵု - ှွ) အချနးမဟုတးသညးံ အ်ခာ့သာမနးရေငျ
(်ပညးေထာငးစု၏ လိုေငျ်ဖညံး လႊဲေ်ပာငး့ေထာကးပဵံေငျမြအပ)
Government central bodies (Union Transfers)
Government central bodies (other current receipts)
Public Works
Development Affairs Committees
ဗဟိုအဖျဲံအစညး့မ္ာ့ (်ပညးေထာငးစုအ်ခာ့လႊဲေ်ပာငး့ေထာကးပဵံေငျမ္ာ့ ပါွငး)
ဗဟိုအဖျဲံအစညး့မ္ာ့ (အ်ခာ့သာမနးရေငျမ္ာ့)
လမး့ဦ့စီ့ဌာန
်ပညးသူံေဆာကးလုပးေရ့လုပးငနး့
စညးပငးသာယာေရ့အဖျဲံမ္ာ့
0%
20%
40%
60%
80%
100%
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
Non-tax current: other Union transfers
Non-tax current: own revenue
Tax revenue
(ပဵု - ှှ) သာမနးရေငျ
(အချနးရေငျ၇ အချနးမဟုတးသညးံ အ်ခာ့သာမနးရေငျႏြငးံ
်ပညးေထာငးစု၏အ်ခာ့လႊဲေ်ပာငး့ေထာကးပဵံေငျ)
အ်ခာ့သာမနးရေငျ : ်ပညးေထာငးစု၏ အ်ခာ့ေထာကးပဵံေငျမ္ာ့
အ်ခာ့သာမနးရေငျ : ကိုယးတိုငးရြာေဖျရရြိသညးံ အ်ခာ့သာမနးရေငျ
အချနးရေငျ

8
၏ ( )
။
၏ ၊
။ ၂၀၁၁-၁၂ ၂၀၁၆-၁၇
၏ ၈၀%
( - ၁၁) ။
၍ - ၁၀ ။
၁၁။ ၂၀၁၆-၁၇
၏ (
- ၁၀)။
၉
၏ ၅၄% ၏
၊
( - ၁၂)။
၎ ၏ ၊ ( )၏
( ၊၂၀၁၆၊
“ ” )။
၁၀
၏
၎ ၏
။
၏
၅၄% ။ ၏ ၄၄% ၊
၏ ( - ၁၃)။
။ ၂၀၁၅-၁၆ ၂၀၁၆-၁၇
။ ၏
၊
၁၀၀
၁ (၁) (၂) (၃) (၄)
(၅)
၁၁ ၍ ၏ ၍ -
http://asiafoundation.org/publication/local-economic-governance-in-myanmar/

9
၂,၈၀၀ ။
၁၁
၍
၏
၊
။
၁၂။ ၍ ၆
( - ၁၄)။
၁၂
၁,၀၀၀ ၊
၏ ၂၆% ။
၊ ၂၀၁၆-၁၇
၎ ၂ ၄ ၎
၏ ၈၀% ။ ၍
၁၁ ၏ _
၊ ၊
၁၁ ၏ ၍
။
0
2,000
4,000
6,000
8,000
10,000
12,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
Property Tax Wheel Tax Licenses & Other
(ပဵု - ှဿ) စညးပငးသာယာေရ့ေကားမတီ၏
သာမနးရေငျအေသ့စိတး
ပိုငးဆိုငးမြႈချနး ဘီ့ချနး
လိုငးစငးးေၾက့
ႏြြငးံအ်ခာ့ရေငျ
0
5,000
10,000
15,000
20,000
25,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
Other current receipts
Commercial Tax (15%
share)
Other
Reserved Fund
Constituency Grant
Poverty Reduction
Grant
Transfers from Union
(ပဵု - ှ၀) ဗဟိုအဖျဲံအစညး့မ္ာ့၏ သာမနးရေငျအေသ့စိတး
ကုနးသျယးလုပးငနး့ချနး
ချဲေွေပ့ေငျ (ှ၂%)
အ်ခာ့
သီ့သနးံရနးပဵုေငျ
လႊတးေတားဖျဵံ်ဖိဳ့ေရ့ရ
ဆငး့ရဲႏျမး့ပါ့မႈေလြ္ာံခ္
ေရ့ရနးပဵုေငျ
်ပညးေထာငးစု၏လႊဲေ်ပာငး့
ေထာကးပဵံေငျ

10
၂၀၁၆-၁၇
၇၀% ( - ၁၅)။
၁၃
၁၃။ ၏
၊
၊ ၏
။
၊ (
)
။
( ၍) ။
- ၅ ၊ ၏
၎
။
၁၁
။
။
0
1,000
2,000
3,000
4,000
5,000
6,000
2011-12 (A) 2012-13 (A) 2013-14 (A) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
(ပဵု - ှ၁) အချနးရေငျအေသ့စိတး
(ဌာနအလိုကး)
General Administration Department Department of Fisheries
Forestry Department Development Affairs Committees
အေထျေထျအုပးခ္ဳပးေရ့ဦ့စီ့ဌာန
သစးေတာဦ့စီ့ဌာန
ငါ့လုပးငနး့ဦ့စီ့ဌာန
စညးပငးသာယာေရ့ဌာနမ္ာ့
43%
27%
4%
13%
13%
(ပဵု - ှ၂) အချနးရေငျအေသ့စိတးး
(အချနးအမ္ို့အစာ့အလိုကး)
(ဿွှ၃-ှ၄ ဘတးဂ္ကး ်ပဳ်ပငး်ပီ့ခနးံမြနး့ေ်ခအရ)
Excise Tax
Tax on Fisheries
Tax on the extraction of Forest Produce
Property Tax
Other
ယစးမ္ိဳ့ချနး
ငါ့လုပးငနး့ချနး
သစးေတာထျကးပစၥညး့မ္ာ့ ထုတးလုပးမြဳအချနး
ပိုငးဆိုငးမႈအချနး
အ်ခာ့

11
၁၄။ ၂၀၁၁ ၂၀၁၇
၁၅ ။
၂၀၁၃-၁၄ ၊
( - ၁၆)။ ၂၀၁၃-၁၄
၊ ၂၀၁၆-၁၇ ။
၍
၍
။
၏ ၏
။
၁၅။
( - ၁၇)။ ၂၀၁၆-၁၇
၆၀% ။
၊
၏ ၊ ၎
၏ ၅၇%၊ ၁၂% ၁၁ %
( - ၁၈)။ ၏
- ၍ ။
၏ ၊ ၊
၏
၍ ။ ၍
။
0
40,000
80,000
120,000
160,000
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
(ပဵု - ှ၃) ႏြစးအလိုကး အသဵု့စရိတး တို့တကးလာမႈႏႈနး့

12
၏
။
၁၆။ ၏ ၂၀၁၆-၁၇
၏ ၆၀% ( - ၁၉)။ ၏
၏ ။ ၏
၏ ၃၆% ၊
၊ ၊
၏
။ ၂၀၁၆-၁၇
၀% ၇%
၊ ( - ၁၈)။
၊
- -
။
0%
20%
40%
60%
80%
0
40,000
80,000
120,000
160,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(RE)
(ပဵု - ှ၄) အသဵု့စရိတးအေသ့စိတးးး
(စုစုေပါငး့အသဵု့စရိတး၏ရာခုိငးႏႈနး့)
Capital Current
စုစုေပါငး့အသဵု့စရိတးတျငး
ေငျလဵု့ေငျရငး့အသဵု့စရိတးပါွငးမႈ %
ေငျလဵု့ေငျရငး့ သာမနး
0%
20%
40%
60%
80%
100%
Central
Bodies
GAD DAO Department
of Highways
Electricity
Distribution
Enterprise
Capital Current
(ပဵု - ှ၅) အသဵု့စရိတး အေသ့စိတး
(စုစုေပါငး့အသဵု့စရိတး၏ရာခိုငးႏႈနး့၇ ဌာနအလိုကး)
ဗဟိုအဖျဲံ
အစညး့မ္ာ့
ေထျ/အုပး စညးပငး လမး့ဦ့စီ့ လြ္ပးစစး/်ဖနးံ်ဖဴ့
ေရ့လုပးငနး့
ေငျလဵု့ေငျရငး့ သာမနး

13
၁၇။ ၏ ၍
၎ ။
၁၄
၊ ၊
၏
၇၀% ( - ၂၀)။ ၏
၏ ၁၇% ။
( ) ၏
။
- ၍ ။
/
။ ၁၀%
၂၀၁၁-၁၂ ၂၀၁၆-၁၇ ၂၀၀ %
၊ ၏
။
၁၁ ၏ ၉၀% ။
0%
20%
40%
60%
80%
100%
2011-12 (PA) 2012-13 (PA) 2013-14 (PA) 2014-15 (PA) 2015-16 (RE) 2016-17 (RE)
(ပဵု - ှ၆) အသဵု့စရိတး အဓိကသဵု့စျဲသညးံ လုပးငနး့ဌာနမ္ာ့
(ဌာနအလိုကး စုစုေပါငး့အသဵု့စရိတးတျငး ပါွငးမႈရာခိုငးႏႈနး့)
Other
Electricity Distribution Enterprise
Maintaince of Buildings, Roads and
Bridges
Public Works
DAO
GAD
Central Bodies
အ်ခာ့
လြ္ပးစစးဓါတးအာ့ ်ဖနးံ်ဖဴ့ေရ့လုပးငနး့
အေဆာကးအဦ၇ လမး့ႏြငးံ တဵတာ့
်ပငးဆငးထိနး့သိမး့်ခငး့
လမး့ဦ့စီ့ဌာန
်ပညးသူံေဆာကးလုပးေရ့လုပးငနး့
စညးပငးသာယာေရ့အဖျဲံမ္ာ့
အေထျေထျအုပးခ္ဳပးေရ့ဦ့စီ့ဌာန
ဗဟို အဖျဲံအစညး့မ္ာ့

14
၁၈။
။ ၊
၊
။
၏
။ ၏
၏
။
၁၉။ ၍ ၏
၍
။ ၂၀၁၆-၁၇ ၂၀၁၇-၁၈
(budget credibility) ၏
။
၂၀။ ၏
၏
။ ၏
၏
၏
၏ ။
0
10,000
20,000
30,000
40,000
2011-12
(PA)
2012-13
(PA)
2013-14
(PA)
2014-15
(PA)
2015-16
(RE)
2016-17
(BE)
(ပဵု - ဿွ) ဗဟိုအဖျဲံအစညး့မ္ာ့၏ သာမနးအသဵု့စရိတးအေသ့စိတး
Subsidies
Current Expenditure of Water Resources Utilization
Department
Township Development (Administrative expenditure)
Constituency Grant
Irrigation, Dam, Lake, Drainage & Agricultural Water
Supply
Poverty Reduction Fund
Transfers (to households)
Purchases of goods and services
Salary payments
MMK in millions လႊဲေ်ပာငး့သဵု့စျဲေငျ
ေရအရငး့အ်မစးအသဵု့ခ္ေရ့ဦ့စီ့ဌာန၏
သာမနးအသဵု့စရိတး
်မိဳံနယးဖျဵံ်ဖိဳ့ေရ့အသဵု့စရိတး (စီမဵခနးံချဲေရ့အသဵု့စရိတး)
လႊတးေတားမဲဆႏၵနယး ဖျဵံ်ဖိဳ့ေရ့အသဵု့စရိတး
ဆညးေ်မာငး့၇ တာတမဵ၇ ေရကနး၇ ေရႏုတးေ်မာငး့ႏြငးံ
စိုကးပ္ိဳ့ေရရရြိေရ့လုပးငနး့မ္ာ့
ဆငးး့ရဲႏျမး့ပါ့မႈေလ္ြာံခ္ေရ့အသဵု့စရိတး
ေထာကးပဵံေငျ (အိမးေထာငးစုမ္ာ့သိုံ)
ပစၥညး့မ္ာ့၇ လုပးအာ့ႏြငးံ ေဆာငးရျကးမႈ
လစာစရိတး၇ ခ္ီ့်မြငးံေငျ စသညးမ္ာ့

Renaissance Institute ၍
The Renaissance Institute
။
၏ ၊
။ Renaissance Institute ၏
။
51 (A-6), Tharyar Wadi Road, Sayarsan Ward, Bahan Township,
Yangon, Myanmar
Tel | Fax: +95 1 555 879

The Renaissance Institute (RI) & MYANMAR

The Renaissance Institute (RI) & MYANMAR

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