{
  "title": "Choosing a Budget Management System: The Case of Rwanda",
  "publication": "IMF Working Papers, July 1, 2004",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934",
  "canonical": "https://www.imf.org/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934",
  "overlayPath": "/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/index.md",
  "summary": "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.",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- Rwanda is making important choices concerning budget processes.\n- A program-oriented budget framework is now used.\n- A new Constitution, adopted in May 2003, has made important choices concerning the public management system, including the balance of power between the executive and the legislature.\n- An organic budget law is under discussion and will involve further choices.\n- Compared with the inherited budget management model, the responsibility of spending agencies is likely to be enhanced."
    },
    {
      "heading": "Outstanding policy choices and unresolved issues",
      "content": "- Choices have yet to be made on the nationwide government accounting system.\n- The precise role of the Senate in budgeting remains to be determined.\n- The pace of effective political decentralization has yet to be decided."
    },
    {
      "heading": "Subject classification and keywords",
      "content": "- Subjects: Budget execution and treasury management; Budget planning and preparation; Expenditure; Fiscal accounting and reporting; Fiscal law\n- Keywords: accounting system; central government; increase State expenditure; president of the republic; State budget; WP\n\n---\n\n Content in this bundle\n\n- Wp04132\n  - Wp04132 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Wp04132 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/index.md)",
    "[Structured JSON version](/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/index.json)",
    "[Bundle manifest](/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/bundle-manifest.json)",
    "Authors: Ian Lienert",
    "Published: July 1, 2004",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451855418.001",
    "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 important choices concerning the public management system, including the balance of power between the executive and the legislature.",
    "An organic budget law is under discussion and will involve further choices.",
    "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 remains to be determined.",
    "The pace of effective political decentralization has yet to be decided.",
    "Subjects: Budget execution and treasury management; Budget planning and preparation; Expenditure; Fiscal accounting and reporting; Fiscal law",
    "Keywords: accounting system; central government; increase State expenditure; president of the republic; State budget; WP",
    "**Wp04132**"
  ],
  "related": [
    {
      "title": "Wp04132",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04132.pdf",
      "summary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04132.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2004/_wp04132.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/index.md",
    "json": "/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/index.json",
    "bundleManifest": "/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-17T05:40:15.253Z"
}