Transparency (Open Budget Index) 36/100
The Government of Rwanda provides the public with minimal budget information.
Public Participation 25/100
The Government of Rwanda is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 52/100
Budget oversight by the legislature in Rwanda is limited.
By auditor 25/100
Budget oversight by the supreme audit institution in Rwanda is weak.
Recommendations
Improving Transparency
Rwanda should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and the classification of expenditures for future years.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Improving Participation
Rwanda should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Rwanda should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.