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Republic of the Union of Myanmar - Public financial management performance report (Vol. 2) : Full report (English)

The Public Financial Management Performance Report (PFM-PR) is the first comprehensive review of Myanmar PFM system. There is no recent history of development partner engagement on PFM reform and little had been understood about the status of the Government PFM reform agenda. At the start of this work no prior comprehensive diagnostic work had been carried out and there was no dialogue on PFM between Government and development partners. The objective of this report is to provide the first comprehensive assessment of Myanmar's PFM system, based on the Public Expenditure and Financial Accountability (PEFA) PFM Performance Measurement Framework. The report aims to: (i) establish an objective baseline measure of current PFM conditions, highlighting areas of absolute and relative strength and weakness; and (ii) suggest priority areas for reform, taking into account the need to approach a reform program in a sequenced manner based on institutional capacity and the reform space. The assessment, and the associated dialogue, provides support to the Government in setting reform priorities.


  • Document Date


  • Document Type

    Other Financial Sector Study

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  • Volume No


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  • Country


  • Region

    East Asia and Pacific,

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  • Disclosure Status


  • Doc Name

    Full report

  • Keywords

    fiscal risk;strategic allocation of resources;Management of Public Finance;state economic enterprise;Public Financial Management;flow of tax revenue;information and communication technology;Australian Agency for International;supplementary budget;national development plan;bottom up planning;annual budget process;central government revenue;aggregate fiscal discipline;development partner;government fiscal policy;allocation of fund;public finance legislation;lack of credibility;public sector reform;costs of investment;amount of fund;public sector entity;composition of expenditure;level of capacity;political economy constraint;Natural Resource Wealth;series of meetings;prudent risk management;performance management framework;natural resource revenue;natural resource sector;rules on procurement;organic budget law;delivery of service;process of reconciliation;management of resources;internal audit function;lack of linkage;country background information;tax identification number;peace and development;internal revenue department;tax collection system;delegation of power;foreign exchange budget;double entry system;open competitive tender;budget classification system;classification of budget;expenditure account;assignment of function;foreign economic relation;collection of tax;availability of fund;availability of information;annual budget law;direct budget support;working capital requirements;foreign exchange transaction;economic reform program;report on revenues;Exchange rate policies;exchange rate policy;contingent liability;contingent liabilities;approved budget;Exchange Rates;aggregate expenditure;fiscal report;budget execution;Budget Management;government operation;fiscal information;budgetary outcome;financial regulation;payroll control;specific issue;limited information;state budget;constitutional requirement;internal control;regulatory gap;central oversight;financial statement;budget information;transaction control;reform strategy;payment arrears;expenditure policy;reform committee;financial information;legislative scrutiny;customs department;taxpayer registration;reform priorities;reform sequencing;reform measure;primary expenditure;Fiscal policies;contextual factor;reform process;Natural Resources;budget proposal;harmonized system;cash balance;Financial Sector;planning commission;audit standard;audit finding;statistical information;audit opinion;auditing policy;fiscal operation;program performance;Systematic Risk;reform objectives;tax assessment;legislative matter;organizational system;management structure;sustainable way;government system;tax office;budget bill;tax incentive;acceptable standard;state policy;policy priority;open economy;cash forecast;capital expenditure;taxpayer obligation;capital spending;budget policy;budget ceiling;competitive procurement;audit measure;aggregate revenue;expenditure payment;cutting issues;fiscal planning;reform plan;delivery efficiency;adequate records;corrupt procurement;Fiscal Sustainability;basic regulation;account reconciliation;finance management;financial autonomy;practice setting;fiduciary risk;strengthen budget;management performance;good governance;budget credibility;expected growth;diagnostic work;material change;government decision;national strategy;resources policy;financial market;transparent system;informed judgment;budget transparency;cash shortage;central authority;cash shortfall;budget planning;payroll management;fiscal transaction;expenditure plan;payment process;aggregation process;budget provision;fiscal account;foreign currency;reporting system;fiscal decentralization;tax rate;trade restriction;inflationary pressure;state fund;supreme audit;special order;resource availability;classification structure;probable increase;legal basis;minimum requirement;macroeconomic forecast;central control;central tax;clear accounting;administrative body;tax authority;tax authorities;process indicator;fiscal system;expenditure proposals;recurrent budgets;budget approval;capital budget



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Republic of the Union of Myanmar - Public financial management performance report (Vol. 2) : Full report (English). Washington, D.C. : World Bank Group.