While DAOs are the primary municipal governance agencies for Myanmar outside of Yangon City, Mandalay City, and Nay Pyi Taw, there is limited understanding of how they are structured and what they actually do. To address this significant information gap regarding municipal governance, this research report provides an extensive overview of DAOs. The paper methodically defines their history, structures, functions, and key business processes at the state/region and township levels, and the extent to which they have been redefined in recent years as the country has embarked on political and administrative reforms.

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