"Nearly a decade since international engagement on the issue first began and despite the signing of a Joint Action Plan to end the recruitment and use of children between the Myanmar government and the UN in June 2012, children continue to be present in the ranks of the Tatmadaw Kyi (Myanmar army) and the Border Guard Forces, as well as armed opposition groups. Nearly a decade since international engagement on the issue first began and despite the signing of a Joint Action Plan to end the recruitment and use of children between the Myanmar government and the UN in June 2012, children continue to be present in the ranks of the Tatmadaw Kyi (Myanmar army) and the Border Guard Forces (BGFs), as well as armed opposition groups. Some children have been released from the Tatmadaw Kyi but no programs are currently in place to verify the presence of children in the BGFs which function under the command of Tatmadaw Kyi. Research conducted by Child Soldiers International shows that a persistent emphasis on increasing troop numbers - accompanied by corruption, weak oversight and impunity - has historically led to high rates of child recruitment in the Tatmadaw Kyi. An absence of effective, national monitoring mechanisms coupled with significant legal and practical obstacles to hold military personnel criminally accountable for underage recruitment are other factors which contribute to the practice. A system of an incentive-based quota system in the Myanmar military continues to drive the demand for fresh recruits and contributes to underage recruitment which is often coerced In this briefing, Child Soldiers International makes recommendations to the UN Security Council Working Group on Children and Armed Conflict, which, after nearly four years, is considering the issue of child soldiers in Myanmar..."