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Rwanda; Report on the Observance of Standards and Codes—Fiscal Transparency Module

This report provides an assessment of fiscal transparency practices in Rwanda against the requirements of the IMF Code of Good Practices on Fiscal Transparency. First, there is a description of practice, prepared by the IMF staff on the basis of discussions with the authorities and their responses to the fiscal transparency questionnaire, and drawing on other available information. Second, there is an IMF staff commentary on fiscal transparency in Rwanda. Important improvements have also been made in budget preparation processes.
Year of publication:
2003-07-25
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Reports on the Observance of Standards and Codes | fiscal transparency | annual budget | central government budget | budget law | external audit | financial management | budget management | budget preparation | internal audit | fiscal data | budget process | fiscal activities | budget projections | budget execution | government budget | budget preparation process | quasi-fiscal activities | contingent liabilities | decentralization | annual accounts | budget revenues | budget year | organic budget law | fiscal discipline | public debt | budget framework | treasury department | fiscal risks | budget department | budget documents | internal control | tax collection | budget documentation | budget ? document | medium-term budget framework | taxation | central government spending | accounting standards | government accounts | budget cycle | fiscal management | state budget | government accounting | current expenditures | budget committee | annual budgets | central government expenditures | fiscal reporting | medium-term budget | budget execution reports | government revenue | public finances | tax administration | open budget preparation | fiscal position | fiscal responsibilities | government expenditures | financial management systems | treasury single account | tax base | budget reporting | accrual accounting | budget submission | fiscal risk | expenditure increases | medium-term macroeconomic framework | public financial management | budgetary policies | fiscal affairs department | budget document | budget expenditures | financial management information system | integrated financial management information system | budget targets | cash accounting | central government fiscal | budgetary management | financial management procedures | budget resources | improving budget execution | budget management system | integrated financial management | budget coverage | budgeted expenditure | government outlays | fiscal situation | fiscal affairs | budget classification | tax revenues | tax rates | fiscal reporting requirements | budget preparation processes | financial management information | national accounting | fiscal policy | budgetary developments | budget does | fiscal accounts | budget outcomes | budget circular | government finances | government spending | fiscal information | fiscal analysis | tax incentives
Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Notes:
The text is part of a series IMF Staff Country Reports Number 03/223 2 pages long
Source:
Persistent link: https://www.econbiz.de/10005591607
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