"In the last five years, Myanmar has seen apolitical transition towards a democratic system of government and from a state-dominated to amarket-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..."