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Choosing a Budget Management System; The Case of Rwanda

Rwanda is making important choices concerning budget processes. A program-oriented budget framework is now used. A new Constitution, adopted in May 2003, has made some important choices concerning the public management system, including the balance of power between the executive and the legislature. Further choices are being made in an organic budget law (under discussion). Compared with the inherited budget management model, the responsibility of spending agencies is likely to be enhanced. Choices have yet to be made on the nationwide government accounting system, the precise role of the Senate in budgeting, and the pace of effective political decentralization.
Year of publication:
2004-07-01
Authors: Lienert, Ian
Institutions: International Monetary Fund (IMF)
Subject: Government accounting | Budgetary policy | Public finance | budget management | annual budget | budget law | budget process | budget execution | budget preparation | external audit | budget management system | decentralization | annual accounts | organic budget law | state budget | budget system | budget execution system | fiscal transparency | budget classification | budget outcomes | public debt | financial management | fiscal policy | medium-term budget | fiscal management | budget framework | budget managers | budget formulation | annual budget process | extrabudgetary funds | budget classification system | budget estimates | fiscal discipline | budgetary system | public finance system | general budget | fiscal reports | budget systems | fiscal affairs department | government revenue | internal control | budget committee | budget execution law | fiscal reporting | capital expenditures | annual budgets | medium-term budget framework | central government budget | internal audit | fiscal affairs | medium-term budgetary frameworks | fiscal policy rules | fiscal responsibility acts | fiscal responsibility | national budget | budget preparation systems | public financial management | fiscal policies | budget estimate | accrual accounting | budget projections | budget outcome | current expenditure | accounting standards | intergovernmental transfers | budgetary authority | dual budgeting system | fiscal framework | fiscal rules | public spending | sectoral budgets | medium-term macro-fiscal framework | government budget | public expenditure | government personnel | budget session | treasury systems | fiscal objectives | budgetary procedures | government accounts | budget implementation | budget proposal | tax collections | government fiscal policies | budget expenditures | budget discussions | government expenditures | fiscal developments | budget classification systems | budget circular | accounting practices | central government fiscal | government finances | fiscal deficit | audit institutions
Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Language: English
Notes:
The text is part of a series IMF Working Papers Number 04/132 2 pages long
Source:
Persistent link: https://www.econbiz.de/10005599563
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