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

IMF Staff Country Reports, July 25, 2003

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

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Bibliographic details

• Published: July 25, 2003
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781451833294.002

Assessment approach and structure

• The report provides an assessment of fiscal transparency practices in Rwanda against the requirements of the IMF Code of Good Practices on Fiscal Transparency.
• The report comprises two main parts:
  • 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.
  • An IMF staff commentary on fiscal transparency in Rwanda.
• The report notes that "Important improvements have also been made in budget preparation processes."

Key subject areas and thematic coverage

• 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

Summary of content emphasis

• Assessment benchmark: IMF Code of Good Practices on Fiscal Transparency.
• Methodology emphasis: staff-prepared description of practice based on discussions with authorities and fiscal transparency questionnaire responses, supplemented by other available information.
• Analytical emphasis: IMF staff commentary on fiscal transparency in Rwanda.
• Noted development: "Important improvements have also been made in budget preparation processes."

Rwanda: Report on the Observance of Standards and Codes—Fiscal Transparency Module, IMF Staff Country Reports 2003, 223 (2003).

Content in this bundle

• _cr03223 — IMF staff draft assessment of fiscal transparency practices in Rwanda
  • _cr03223 — IMF staff draft assessment of fiscal transparency practices in Rwanda (Markdown version)
  • _cr03223 — IMF staff draft assessment of fiscal transparency practices in Rwanda (PDF)