4 (1.3) Guidelines (7)The necessary guidelines for the implementation of e-Government in Myanmar are as follows. (a) It is intended to extend utility based on existing resources. (e.g, eGovernment network will be built on existing fiber network along the railway and road) (b) It is to ensure that G2G, G2B and G2C services should meet the utility needs of citizens and businesses. (1.4) Reviewing previous ICT Master Plans (8)The result findings of reviewing previous ICT Master Plans in Myanmar are as follow; (a) Previous ICT Master Plans were developed focusing on the development programs of ICT sector. Rather than specific program of e-Government development, a focus was on the development of (8) sub-sectors programs such as ICT Infrastructure, ICT Industry, e-Government, e-Commerce, e-Education, ICT legal Framework, ICT HRD and Standardization and liberalization. (b) Organizational structure, budget allocation and management to be implemented in compliance with National objective, are not clearly defined. (c) Reviewing all the previous areas mentioned above and to continue the implementation of e-Government, efforts will be made to seek collaboration with international organizations/development partners for their financial and technological assistance.