"...The 2008 Myanmar Constitution introduced a degree of fiscal decentralization of budgeting and planning functions from the Union government to states and regions. State and region governments now prepare their own budgets and have some authority to collect revenues locally. The total budgets of states and regions has risen accordingly, from less than 4 percent of public spending in the 2013-2014 financial year to nearly 12 percent in 2014-15. While states and regions have full statutory authority to determine budgeting priorities, spending discretion is limited in practice by the Union-level Financial Commission, which ultimately decides how much budget support each state and region will receive from the Union fund through a process that is neither transparent nor based on objective criteria. The overall process of policy-setting, levying, and collecting of revenues is not yet well developed and leaves considerable room for improvement. States and regions may also request additional monies through supplementary budget allocations, a practice which impedes sound budget planning. The benefit of participatory mechanisms on the planning and budgeting process remains limited..."