Rwanda: Report on the Observance of Standards and Codes—Fiscal Transparency Module
July 25, 2003
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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.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Internal audit, Public financial management (PFM)
Keywords: accounting system, Budget execution and treasury management, Budget planning and preparation, contingency reserve, CR, decentralization policy, Fiscal accounting and reporting, government accounting, government activity, government bank accounts, government banking arrangement, government intervention, government regulation, internal audit, Internal audit, ISCR, town government
Pages:
23
Volume:
2003
DOI:
Issue:
223
Series:
Country Report No. 2003/223
Stock No:
1RWAEA0022003
ISBN:
9781451833294
ISSN:
1934-7685
