## Choosing a Budget Management System: The Case of Rwanda

_IMF Working Papers, July 1, 2004_

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## Bibliographic details
- Authors: Ian Lienert
- Published: July 1, 2004
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451855418.001

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### Summary findings
- 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.

### Outstanding policy choices and unresolved issues
- 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.

### Subject classification and keywords
- 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

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/choosing-a-budget-management-system-the-case-of-rwanda-16934_