[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108909-en":3,"doc-seo-108909-105":31,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},108909,13056703019662,"Evangeline","https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188",8,"Research & Report","Myanmar Improving Public Financial Management for Health Services - Challenges and Opportunities for Improving Service Delivery in the Wake of COVID-19","Myanmar faces complex constraints in delivering health services, which the report examines through the lens of public financial management (PFM) reforms. It reviews key PFM functions affecting service delivery, covering strategic planning, budget preparation, flow of funds, management of physical inputs, accounting and reporting, and oversight and transparency. The analysis incorporates the evolving impact of COVID-19 on the health sector, identifies bottlenecks, and presents targeted recommendations to strengthen financing, execution, and accountability for better service delivery.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nE Q U I T A B L E G R O W T H , F I N A N C E & I N S T I T U T I O N SH E A L T H , N U T R I T I O N & P O P U L A T I O N  \nMyanmar Improving  \nPublic Financial Management for Health Services  \nChallenges and Opportunities for Improving Service Delivery in the Wake of COVID-19  \n© 2021 International Bank for Reconstruction and Development /The World Bank 1818 H Street NW  \nWashington DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \nThis work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent.  \nThe World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory orthe endorsement or acceptance of such boundaries.  \nRights and Permissions  \nThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given.  \nAny queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202- 522-2625; e-mail: [pubrights@worldbank.org](pubrights@worldbank.org).  \nAttribution—Please cite the work as follows: World Bank. 2021. “Improving Health Services in Myanmar through Public Financial Management Reform.” Equitable Growth, Finance & Institutions, Health, Nutrition & Population, World Bank, Washington, DC.  \n>>>  \nContents  \n\n| Acknowledgments | 7 |\n| --- | --- |\n| Abbreviations and Acronyms | 9 |\n| Executive Summary | 12 |\n| 1. Introduction | 26 |\n| 1.1 Rationale and Purpose of the Review | 26 |\n| 1.2 Management and Quality Assurance of the Review | 26 |\n| 1.3 Methodology for the Review | 27 |\n| 2. Country Background Information | 29 |\n| 2.1 Economic, Social, and Political Country Situation | 29 |\n| 2.1.1 Country Context, Geography, and Population | 29 |\n| 2.1.2 The Myanmar Economy | 30 |\n| 2.1.3 Health Status and Disease Prevalence | 30 |\n| 2.1.4 Other Risks-Climate Change and Natural Disasters | 32 |\n| 2.2 The Health Sector | 32 |\n| 2.2.1 Overview | 32 |\n| 2.2.2 Health Financing and Pooling Arrangements | 33 |\n| 2.2.3 Trends in Health Sector Resource Provision and Expenditure | 35 |\n| 2.2.4 Health Sector Reforms, Ongoing and Planned | 36 |\n| 2.2.5 The Evolving Impact of COVID-19 on the Health Sector | 37 |\n| 2.3 The National PFM System | 37 |\n| 3. Review of PFM Functions Affecting Health Service Delivery | 39 |\n| 3.1 Strategic Planning | 39 |\n| 3.1.1 Sector Planning and Coordination (H1) | 39 |\n| 3.1.2 Sector Plan Costing and Financing (H2) | 41 |\n| 3.1.3 External Funding of the Sector (H3) | 41 |\n\n\n| 3.2 Budget Preparation | 42 |\n| --- | --- |\n| 3.2.1 Annual Budget Preparation Process (H4) | 42 |\n| 3.2.2 Budget Classification (H5) | 44 |\n| 3.2.3 Forecasting of Earmarked Revenue (H6) | 44 |\n| 3.2.4 Medium-Term Perspective in Expenditure Budgeting (H7) | 45 |\n| 3.2.5 Transfers to Subnational Governments (H8) | 45 |\n| 3.3 Flow of Funds | 45 |\n| 3.3.1 Predictability of In-year Resource Allocation (H9) | 46 |\n| 3.3.2 Collection of Earmarked Revenue for Health (H10) and Accounting for Health Sector Revenue (H11) | 46 |\n| 3.3.3 Strategic Purchasing Arrangements (H12) | 47 |\n| 3.3.4 Payroll Controls (H13) | 48 |\n| 3.3.5 Internal Controls of Non-Salary Expenditure (H14) | 52 |\n| 3.3.6 Internal Audit (H15) | 58 |\n| 3.4 Management of Physical Inputs | 58 |\n| 3.4.1 Staff Recru","cbCaikS6POmOp50x","https://ap.wps.com/l/cbCaikS6POmOp50x","pdf",1983652,3,1,128,"English","en",105,"# Executive Summary\n# Introduction\n## Rationale and Purpose of the Review\n## Management and Quality Assurance of the Review\n## Methodology for the Review\n# Country Background Information\n## Economic, Social, and Political Country Situation\n## The Health Sector\n## The National PFM System\n# Review of PFM Functions Affecting Health Service Delivery\n## Strategic Planning\n## Budget Preparation\n## Flow of Funds\n## Management of Physical Inputs\n## Accounting and Reporting\n## Oversight and Transparency\n# Summary of Key Bottlenecks and Recommendations\n# Annexes\n## Summary of PFM in Health Bottlenecks and Recommendations\n## Bibliography\n## PFM Functions in the Health Sector\n## Survey Sample Selection and Survey Process","[{\"question\":\"What is the report’s focus regarding health service delivery in Myanmar?\",\"answer\":\"The report focuses on how public financial management functions affect health service delivery, especially under evolving COVID-19 pressures. It evaluates systems and processes involved in planning, budgeting, funds flow, execution, reporting, and oversight.\"},{\"question\":\"Which major PFM areas are reviewed as affecting health services?\",\"answer\":\"The review covers strategic planning, budget preparation, flow of funds, management of physical inputs, accounting and reporting, and oversight and transparency. Each area includes specific sub-functions that influence service delivery.\"},{\"question\":\"How does COVID-19 factor into the report’s analysis and recommendations?\",\"answer\":\"The report examines the evolving impact of COVID-19 on the health sector and incorporates related constraints into the assessment of PFM bottlenecks. The recommendations aim to improve resilience and strengthen service delivery during and after shocks like COVID-19.\"}]","Myanmar Improving Public Financial Management for Health Services - Challenges and Opportunities for Improving Service Delivery in the Wake of COVID-19 | PDF",1784474854,323,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":29},"myanmar-improving-public-financial-management-for-health-services-challenges-and-opportunities-for-improving-service-delivery-in-the-wake-of-covid-19","",{"@graph":37,"@context":86},[38,54,69],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":20},"https://docshare.wps.com/document/research-report/",{"item":52,"name":13,"@type":44,"position":53},"https://docshare.wps.com/document/myanmar-improving-public-financial-management-for-health-services-challenges-and-opportunities-for-improving-service-delivery-in-the-wake-of-covid-19/108909/",4,{"url":52,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":24,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":42,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-07-30","2026-07-19",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What is the report’s focus regarding health service delivery in Myanmar?","Question",{"text":76,"@type":77},"The report focuses on how public financial management functions affect health service delivery, especially under evolving COVID-19 pressures. It evaluates systems and processes involved in planning, budgeting, funds flow, execution, reporting, and oversight.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"Which major PFM areas are reviewed as affecting health services?",{"text":81,"@type":77},"The review covers strategic planning, budget preparation, flow of funds, management of physical inputs, accounting and reporting, and oversight and transparency. Each area includes specific sub-functions that influence service delivery.",{"name":83,"@type":74,"acceptedAnswer":84},"How does COVID-19 factor into the report’s analysis and recommendations?",{"text":85,"@type":77},"The report examines the evolving impact of COVID-19 on the health sector and incorporates related constraints into the assessment of PFM bottlenecks. 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