Abstract

• This paper analyses on Township Development Organization’s Budget in Mandalay Region and focuses on the expenditures on the public works for Mandalay Region. The objective of this study is to analyse the revenue and expenditure of the Mandalay Region especially capital expenditure on public works programme. Secondary data were collected and descriptive method is used in this study. Township Development Organization spent revenues which were collected from respective Townships on public works, such as roads, bridges, urban water supply, rubbish collection, street lamps, sewerages and drainage system. By studying, It can be seen that the most budget earning Townships are Meikhtilar, Pyin Oo Lwin, Kyaukse, Myingyan and Nyaung-U. Meikhtilar Township is the most revenue source region in Mandalay Region and the second is Pyin Oo Lwin. In fiscal year 2012-2013 to 2016-2017, the Township Development Organization has successfully carried out totally 4469 public works programmes in Mandalay region. These includes 1599 programme for road and road related works, 619 bridges, 94 programmes for canals, 2042 programmes for public utilities and 115 programmes for office expenditures and totally 4469 work programmes in Mandalay region. If Township Development Organization could collect more revenues, it could implement more and better public works for regional development. Although the development organizations rely on their own revenue for development programmes, other than the fiscal year 2012-2013 and rest fiscal years, the budget disparity between the revenues and expenditures for regional development programme of Mandalay region.