Budgeting for Effectiveness in Rwanda : From Reconstruction to Reform
The overall objective of this comprehensive report is to consider Rwanda's budget support in the context of its overall public expenditure and resources to: (a) provide an overview of Rwanda's experience with budget support, reform measur...
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| Language: | English |
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World Bank
2012
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| Online Access: | http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20101116042545 http://hdl.handle.net/10986/2528 http://hdl.handle.net/10986/5953 |
| Summary: | The overall objective of this
comprehensive report is to consider Rwanda's budget
support in the context of its overall public expenditure and
resources to: (a) provide an overview of Rwanda's
experience with budget support, reform measures, and its
progress of budget harmonization, (b) provide the first
comprehensive assessment of all of Rwanda's overall
public expenditures and resources between 2004 and 2007, and
(c) provide the first summary of public expenditure reviews
and related analytical work undertaken in priority sectors,
covering varying periods between 2000 and 2007. Following
this introductory chapter, chapter two reviews: (a) general
budget support relevance, rationale, and outstanding
challenges in the context of Rwanda by providing a
historical background of budget support; (b) Rwanda's
progress in budget support- related processes and practices;
(c) economic and structural reforms to date; and (d) budget
support predictability trends. Chapter three then assesses
the net resources available to the government of Rwanda and
how these resources were spent. In this chapter, resources
are broken down by domestic revenue (tax revenue, nontax
revenue, and other sources), external funding (grants and
loans), and other financial resources; expenses are broken
down by recurrent expenditures (operational expenditures,
interest and commission, reimbursement of public debt, and
subsidies and recurrent transfers), capital expenditures and
net lending, and arrears. Chapter four follows with a
detailed review of resource allocations and spending among
the government's ministries, including its transfers to
districts. Public expenditures are broken down according to
the structure of the Organic Budget Law, considering
recurrent and development spending by ministry and economic
classifications. Chapter five reviews all sectors-not only
ministerial expenditures, but also other sector?related
spending across ministries and other expenditures that
contribute to a sector but are not part of
central?government spending. Chapter six summarizes the
report, addresses outstanding challenges, and offers
concluding remarks. |
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