Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Produced for Internal Use Only|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Produced for Internal Use Only|
|Year-End Report||Available to the Public||Produced for Internal Use Only|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Rwanda makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Rwanda has produced the Executive’s Budget Proposal, the Mid-Year Review, and the Year-End Report for internal use only.
To improve budget transparency, Rwanda should publish an Executive’s Budget Proposal, a Year-End Report, and a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
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.
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.
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.
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.
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.
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.