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Economic & Sector Work :: Other Financial Accountability Study

Rwanda : Technical Assessment on a Proposed Credit

ACCOUNTABILITY ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE DECENTRALIZATION ALLOCATION ANALYSIS OF TRENDS ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL REPORT APPROPRIATION ARTICLE AUDIT INSTITUTIONS AUDITOR GENERAL AUDITORS BUDGET ACCOUNTS BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CYCLE BUDGET EXECUTION BUDGET FORMULATION BUDGET FRAMEWORK BUDGET INFORMATION BUDGET MANAGERS BUDGET OUTTURNS BUDGET PREPARATION BUDGET STRUCTURE BUDGET SYSTEM BUDGETARY IMPACT CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY-BUILDING CAPITAL EXPENDITURES CASH BASIS CASH MANAGEMENT CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT MINISTRIES CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORMS COMMERCIAL BANKS COMPARATIVE ADVANTAGE DEBT DEBT MANAGEMENT DEBT SUSTAINABILITY DECENTRALIZATION PROGRAM DECENTRALIZATION STRATEGY DECISION-MAKERS DECISION-MAKING DECISION-MAKING PROCESSES DISCRETIONARY REVENUES DISTRICT DISTRICT COUNCILS DISTRICT LEVEL DISTRICTS DOMESTIC REVENUE DONOR FINANCING ECONOMIC CLASSIFICATION ECONOMIC CONDITIONS ECONOMIC POLICY EFFICIENT USE EXPENDITURE FRAMEWORK EXPENDITURE MANAGEMENT EXPENDITURE PROGRAM EXPENDITURE RESPONSIBILITIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS EXTERNAL DEBT FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENTS FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL MANAGEMENT FISCAL RISK FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FOREIGN GRANTS FORWARD ESTIMATES GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT MINISTRIES GOVERNMENT POLICY GROSS FIXED CAPITAL FORMATION GROWTH RATE INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENTS LOCAL REVENUE LOCAL REVENUE MOBILIZATION MASTER PLAN MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE PLAN MEDIUM-TERM FISCAL MEDIUM-TERM FISCAL FRAMEWORK MEDIUM-TERM PLAN MINISTRY OF FINANCE NATIONAL ACCOUNTS NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL SECURITY NATIONAL STRATEGY ORGANIZATIONAL STRUCTURE OUTCOME INDICATORS OUTCOME TARGETS PERFORMANCE INDICATORS PETTY CORRUPTION POLICY ANALYSIS POLICY DECISIONS POLICY FORMULATION POLICY PRIORITIES POVERTY REDUCTION POVERTY REDUCTION SUPPORT PRIVATE INVESTMENT PRIVATE SECTOR PROCUREMENT SYSTEMS PROGRAM EXPENDITURE PROGRAM IMPLEMENTATION PROGRAM RESULTS PROGRAM STRUCTURE PROGRAMS PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC AGENCIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAMMING PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC PROVISION PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM OBJECTIVES REFORM PROGRAM REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE MANAGEMENT REVENUE AUTHORITY REVENUE COLLECTION REVENUE SOURCES SECTOR PROGRAMS SERVICE DELIVERY STATE BUDGET STRATEGIC PLANS SUB-NATIONAL SUBNATIONAL SUBNATIONAL GOVERNMENTS SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX COLLECTIONS TAX EXPENDITURES TAX PAYERS TAX POLICIES TAX POLICY TAX REFORMS TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXPAYERS TOTAL EXPENDITURE TOTAL EXPENDITURES TRANSPARENCY TREASURY MANAGEMENT
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Washington, DC
Africa | Rwanda
2014-12-17T18:25:29Z | 2014-12-17T18:25:29Z | 2014-09-14

The Public Financial Management (PFM) Sector Strategic Plan (SSP) identifies key challenges and proposes solutions in each program that are translated into a foundation for defining sector priorities and outcomes through FY2017-18. Improving coherence between national strategies, the Medium Term Expenditure Framework (MTEF), and the annual budget process has been identified as an area for improvement under the first program, on economic planning and budgeting. In the second program, on resource mobilization, key challenges are inadequate resource mobilization, resulting in aid dependency at the national level and lack of discretionary revenues at the subnational level. Across the PFM sector, particularly under program 7, on PFM sector and coordination, capacity and skill shortages are identified as key bottlenecks. Capacity and skill shortages are more pronounced at the subnational level, especially on core PFM areas such as accounting, auditing, budgeting, and reporting. NISR made significant progress in the quality, timeliness, and dissemination of data, mainly in the social and demographic domain, under the first National Strategy for Development of Statistics, or NSDS (2009-14). The overarching objectives of NSDS 2 are to produce relevant, reliable, and timely statistics to monitor the progress of EDPRS 2 and to strengthen the NSS.

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