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Rwanda

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - French Questionnaire
Transparency

22

out of 100
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Public Participation

13

out of 100
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Budget Oversight

59

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

22

out of 100

Rwanda provides the public with minimal budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Rwanda should prioritize the following actions to improve budget transparency:

  • Publish the Executive’s Budget Proposal online, including detailed budget estimates.
  • Publish a Mid-Year Review online.
  • Consistently publish a Year-End Report online in a timely manner.

Public Participation

13

out of 100

Rwanda provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Uganda 28/100
Kenya 15/100
Tanzania 15/100
Rwanda 13/100
Madagascar 9/100
South Sudan 2/100
Somalia 2/100
Burundi 0/100
Comoros 0/100
Recommendations for Improving Participation

Rwanda should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which any members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

59

out of 100

The legislature and supreme audit institution in Rwanda provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 62/100
Execution/Audit 67/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and adequate oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Limited 50/100

The supreme audit institution provides limited budget oversight.

Recommendations for Improving Oversight

Rwanda should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analyses of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines reports on in-year budget implementation and publishes recommendations online.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 36/100 

The Government of Rwanda provides the public with minimal budget information.

Public Participation 25/100

The Government of Rwanda is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 52/100

Budget oversight by the legislature in Rwanda is limited.

By auditor 25/100

Budget oversight by the supreme audit institution in Rwanda is weak.

Recommendations 

Improving Transparency

Rwanda should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and the classification of expenditures for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Improving Participation

Rwanda should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Rwanda should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.


Open Budget Survey 2010

Downloads:
Country Summary Country Summary - French Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary - French Questionnaire

Update:

According to recent budget legislation, an annual budget execution report to the Office of the Auditor General will be required in the future. Such a report will facilitate greater transparency and accountability. In addition, the Rwandan government has begun posting most budget documents on its website, greatly increasing the public’s ability to access this information. The release of this and the other budget information the government is now making public is expected to improve Rwanda’s performance on the next OBI, to be released in 2010.

 




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