Rwanda : Technical Assessment on a Proposed Credit

The Public Financial Management (PFM) Sector Strategic Plan (SSP) identifies key challenges and proposes solutions in each program that are translated into a foundation for defining sector priorities and outcomes through FY2017-18. Improving cohere...

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Bibliographic Details
Main Author: World Bank
Format: Other Financial Accountability Study
Language:English
en_US
Published: Washington, DC 2014
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2014/09/20351564/rwanda-public-sector-governance-program-results-project-technical-assessment
http://hdl.handle.net/10986/20761
id okr-10986-20761
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCOUNTABILITY
ACCOUNTING
ACCOUNTING SYSTEM
ADMINISTRATIVE DECENTRALIZATION
ALLOCATION
ANALYSIS OF TRENDS
ANNUAL BUDGET
ANNUAL BUDGET PROCESS
ANNUAL REPORT
APPROPRIATION
ARTICLE
AUDIT INSTITUTIONS
AUDITOR GENERAL
AUDITORS
BUDGET ACCOUNTS
BUDGET CLASSIFICATION
BUDGET CLASSIFICATION SYSTEM
BUDGET CYCLE
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET FRAMEWORK
BUDGET INFORMATION
BUDGET MANAGERS
BUDGET OUTTURNS
BUDGET PREPARATION
BUDGET STRUCTURE
BUDGET SYSTEM
BUDGETARY IMPACT
CAPACITY BUILDING
CAPACITY CONSTRAINTS
CAPACITY-BUILDING
CAPITAL EXPENDITURES
CASH BASIS
CASH MANAGEMENT
CENTRAL BANK
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT MINISTRIES
CHART OF ACCOUNTS
CIVIL SERVANTS
CIVIL SERVICE
CIVIL SERVICE REFORMS
COMMERCIAL BANKS
COMPARATIVE ADVANTAGE
DEBT
DEBT MANAGEMENT
DEBT SUSTAINABILITY
DECENTRALIZATION PROGRAM
DECENTRALIZATION STRATEGY
DECISION-MAKERS
DECISION-MAKING
DECISION-MAKING PROCESSES
DISCRETIONARY REVENUES
DISTRICT
DISTRICT COUNCILS
DISTRICT LEVEL
DISTRICTS
DOMESTIC REVENUE
DONOR FINANCING
ECONOMIC CLASSIFICATION
ECONOMIC CONDITIONS
ECONOMIC POLICY
EFFICIENT USE
EXPENDITURE FRAMEWORK
EXPENDITURE MANAGEMENT
EXPENDITURE PROGRAM
EXPENDITURE RESPONSIBILITIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
EXTERNAL DEBT
FIDUCIARY ASSESSMENT
FIDUCIARY RISK
FINANCIAL ACCOUNTABILITY
FINANCIAL INFORMATION
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT INFORMATION
FINANCIAL MANAGEMENT INFORMATION SYSTEM
FINANCIAL MANAGEMENT SYSTEM
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATEMENTS
FISCAL CAPACITY
FISCAL DECENTRALIZATION
FISCAL MANAGEMENT
FISCAL RISK
FISCAL SPACE
FISCAL SUSTAINABILITY
FISCAL TRANSFERS
FOREIGN GRANTS
FORWARD ESTIMATES
GOVERNMENT BUDGETS
GOVERNMENT FINANCE
GOVERNMENT FINANCE STATISTICS
GOVERNMENT MINISTRIES
GOVERNMENT POLICY
GROSS FIXED CAPITAL FORMATION
GROWTH RATE
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROL SYSTEMS
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENTS
LOCAL REVENUE
LOCAL REVENUE MOBILIZATION
MASTER PLAN
MEDIUM TERM EXPENDITURE
MEDIUM TERM EXPENDITURE FRAMEWORK
MEDIUM-TERM EXPENDITURE
MEDIUM-TERM EXPENDITURE PLAN
MEDIUM-TERM FISCAL
MEDIUM-TERM FISCAL FRAMEWORK
MEDIUM-TERM PLAN
MINISTRY OF FINANCE
NATIONAL ACCOUNTS
NATIONAL BUDGET
NATIONAL DEVELOPMENT
NATIONAL SECURITY
NATIONAL STRATEGY
ORGANIZATIONAL STRUCTURE
OUTCOME INDICATORS
OUTCOME TARGETS
PERFORMANCE INDICATORS
PETTY CORRUPTION
POLICY ANALYSIS
POLICY DECISIONS
POLICY FORMULATION
POLICY PRIORITIES
POVERTY REDUCTION
POVERTY REDUCTION SUPPORT
PRIVATE INVESTMENT
PRIVATE SECTOR
PROCUREMENT SYSTEMS
PROGRAM EXPENDITURE
PROGRAM IMPLEMENTATION
PROGRAM RESULTS
PROGRAM STRUCTURE
PROGRAMS
PUBLIC ACCOUNTABILITY
PUBLIC ACCOUNTS
PUBLIC AGENCIES
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC ENTITIES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCE MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT REFORM
PUBLIC FUNDS
PUBLIC INVESTMENT
PUBLIC INVESTMENT PROGRAMMING
PUBLIC INVESTMENTS
PUBLIC PROCUREMENT
PUBLIC PROVISION
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICE
REFORM OBJECTIVES
REFORM PROGRAM
REFORM STRATEGY
REGULATORY FRAMEWORK
RESOURCE MANAGEMENT
REVENUE AUTHORITY
REVENUE COLLECTION
REVENUE SOURCES
SECTOR PROGRAMS
SERVICE DELIVERY
STATE BUDGET
STRATEGIC PLANS
SUB-NATIONAL
SUBNATIONAL
SUBNATIONAL GOVERNMENTS
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX COLLECTIONS
TAX EXPENDITURES
TAX PAYERS
TAX POLICIES
TAX POLICY
TAX REFORMS
TAX REVENUE
TAX REVENUES
TAX SYSTEM
TAX SYSTEMS
TAXPAYERS
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TRANSPARENCY
TREASURY MANAGEMENT
spellingShingle ACCOUNTABILITY
ACCOUNTING
ACCOUNTING SYSTEM
ADMINISTRATIVE DECENTRALIZATION
ALLOCATION
ANALYSIS OF TRENDS
ANNUAL BUDGET
ANNUAL BUDGET PROCESS
ANNUAL REPORT
APPROPRIATION
ARTICLE
AUDIT INSTITUTIONS
AUDITOR GENERAL
AUDITORS
BUDGET ACCOUNTS
BUDGET CLASSIFICATION
BUDGET CLASSIFICATION SYSTEM
BUDGET CYCLE
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET FRAMEWORK
BUDGET INFORMATION
BUDGET MANAGERS
BUDGET OUTTURNS
BUDGET PREPARATION
BUDGET STRUCTURE
BUDGET SYSTEM
BUDGETARY IMPACT
CAPACITY BUILDING
CAPACITY CONSTRAINTS
CAPACITY-BUILDING
CAPITAL EXPENDITURES
CASH BASIS
CASH MANAGEMENT
CENTRAL BANK
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT MINISTRIES
CHART OF ACCOUNTS
CIVIL SERVANTS
CIVIL SERVICE
CIVIL SERVICE REFORMS
COMMERCIAL BANKS
COMPARATIVE ADVANTAGE
DEBT
DEBT MANAGEMENT
DEBT SUSTAINABILITY
DECENTRALIZATION PROGRAM
DECENTRALIZATION STRATEGY
DECISION-MAKERS
DECISION-MAKING
DECISION-MAKING PROCESSES
DISCRETIONARY REVENUES
DISTRICT
DISTRICT COUNCILS
DISTRICT LEVEL
DISTRICTS
DOMESTIC REVENUE
DONOR FINANCING
ECONOMIC CLASSIFICATION
ECONOMIC CONDITIONS
ECONOMIC POLICY
EFFICIENT USE
EXPENDITURE FRAMEWORK
EXPENDITURE MANAGEMENT
EXPENDITURE PROGRAM
EXPENDITURE RESPONSIBILITIES
EXPENDITURES
EXTERNAL AUDIT
EXTERNAL AUDITS
EXTERNAL DEBT
FIDUCIARY ASSESSMENT
FIDUCIARY RISK
FINANCIAL ACCOUNTABILITY
FINANCIAL INFORMATION
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT INFORMATION
FINANCIAL MANAGEMENT INFORMATION SYSTEM
FINANCIAL MANAGEMENT SYSTEM
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATEMENTS
FISCAL CAPACITY
FISCAL DECENTRALIZATION
FISCAL MANAGEMENT
FISCAL RISK
FISCAL SPACE
FISCAL SUSTAINABILITY
FISCAL TRANSFERS
FOREIGN GRANTS
FORWARD ESTIMATES
GOVERNMENT BUDGETS
GOVERNMENT FINANCE
GOVERNMENT FINANCE STATISTICS
GOVERNMENT MINISTRIES
GOVERNMENT POLICY
GROSS FIXED CAPITAL FORMATION
GROWTH RATE
INTERNAL AUDIT
INTERNAL CONTROL
INTERNAL CONTROL SYSTEMS
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENTS
LOCAL REVENUE
LOCAL REVENUE MOBILIZATION
MASTER PLAN
MEDIUM TERM EXPENDITURE
MEDIUM TERM EXPENDITURE FRAMEWORK
MEDIUM-TERM EXPENDITURE
MEDIUM-TERM EXPENDITURE PLAN
MEDIUM-TERM FISCAL
MEDIUM-TERM FISCAL FRAMEWORK
MEDIUM-TERM PLAN
MINISTRY OF FINANCE
NATIONAL ACCOUNTS
NATIONAL BUDGET
NATIONAL DEVELOPMENT
NATIONAL SECURITY
NATIONAL STRATEGY
ORGANIZATIONAL STRUCTURE
OUTCOME INDICATORS
OUTCOME TARGETS
PERFORMANCE INDICATORS
PETTY CORRUPTION
POLICY ANALYSIS
POLICY DECISIONS
POLICY FORMULATION
POLICY PRIORITIES
POVERTY REDUCTION
POVERTY REDUCTION SUPPORT
PRIVATE INVESTMENT
PRIVATE SECTOR
PROCUREMENT SYSTEMS
PROGRAM EXPENDITURE
PROGRAM IMPLEMENTATION
PROGRAM RESULTS
PROGRAM STRUCTURE
PROGRAMS
PUBLIC ACCOUNTABILITY
PUBLIC ACCOUNTS
PUBLIC AGENCIES
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC ENTITIES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCE MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT REFORM
PUBLIC FUNDS
PUBLIC INVESTMENT
PUBLIC INVESTMENT PROGRAMMING
PUBLIC INVESTMENTS
PUBLIC PROCUREMENT
PUBLIC PROVISION
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVICE
REFORM OBJECTIVES
REFORM PROGRAM
REFORM STRATEGY
REGULATORY FRAMEWORK
RESOURCE MANAGEMENT
REVENUE AUTHORITY
REVENUE COLLECTION
REVENUE SOURCES
SECTOR PROGRAMS
SERVICE DELIVERY
STATE BUDGET
STRATEGIC PLANS
SUB-NATIONAL
SUBNATIONAL
SUBNATIONAL GOVERNMENTS
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX COLLECTIONS
TAX EXPENDITURES
TAX PAYERS
TAX POLICIES
TAX POLICY
TAX REFORMS
TAX REVENUE
TAX REVENUES
TAX SYSTEM
TAX SYSTEMS
TAXPAYERS
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TRANSPARENCY
TREASURY MANAGEMENT
World Bank
Rwanda : Technical Assessment on a Proposed Credit
geographic_facet Africa
Rwanda
description The Public Financial Management (PFM) Sector Strategic Plan (SSP) identifies key challenges and proposes solutions in each program that are translated into a foundation for defining sector priorities and outcomes through FY2017-18. Improving coherence between national strategies, the Medium Term Expenditure Framework (MTEF), and the annual budget process has been identified as an area for improvement under the first program, on economic planning and budgeting. In the second program, on resource mobilization, key challenges are inadequate resource mobilization, resulting in aid dependency at the national level and lack of discretionary revenues at the subnational level. Across the PFM sector, particularly under program 7, on PFM sector and coordination, capacity and skill shortages are identified as key bottlenecks. Capacity and skill shortages are more pronounced at the subnational level, especially on core PFM areas such as accounting, auditing, budgeting, and reporting. NISR made significant progress in the quality, timeliness, and dissemination of data, mainly in the social and demographic domain, under the first National Strategy for Development of Statistics, or NSDS (2009-14). The overarching objectives of NSDS 2 are to produce relevant, reliable, and timely statistics to monitor the progress of EDPRS 2 and to strengthen the NSS.
format Economic & Sector Work :: Other Financial Accountability Study
author World Bank
author_facet World Bank
author_sort World Bank
title Rwanda : Technical Assessment on a Proposed Credit
title_short Rwanda : Technical Assessment on a Proposed Credit
title_full Rwanda : Technical Assessment on a Proposed Credit
title_fullStr Rwanda : Technical Assessment on a Proposed Credit
title_full_unstemmed Rwanda : Technical Assessment on a Proposed Credit
title_sort rwanda : technical assessment on a proposed credit
publisher Washington, DC
publishDate 2014
url http://documents.worldbank.org/curated/en/2014/09/20351564/rwanda-public-sector-governance-program-results-project-technical-assessment
http://hdl.handle.net/10986/20761
_version_ 1764446122366992384
spelling okr-10986-207612021-04-23T14:03:57Z Rwanda : Technical Assessment on a Proposed Credit World Bank ACCOUNTABILITY ACCOUNTING ACCOUNTING SYSTEM ADMINISTRATIVE DECENTRALIZATION ALLOCATION ANALYSIS OF TRENDS ANNUAL BUDGET ANNUAL BUDGET PROCESS ANNUAL REPORT APPROPRIATION ARTICLE AUDIT INSTITUTIONS AUDITOR GENERAL AUDITORS BUDGET ACCOUNTS BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET CYCLE BUDGET EXECUTION BUDGET FORMULATION BUDGET FRAMEWORK BUDGET INFORMATION BUDGET MANAGERS BUDGET OUTTURNS BUDGET PREPARATION BUDGET STRUCTURE BUDGET SYSTEM BUDGETARY IMPACT CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY-BUILDING CAPITAL EXPENDITURES CASH BASIS CASH MANAGEMENT CENTRAL BANK CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT MINISTRIES CHART OF ACCOUNTS CIVIL SERVANTS CIVIL SERVICE CIVIL SERVICE REFORMS COMMERCIAL BANKS COMPARATIVE ADVANTAGE DEBT DEBT MANAGEMENT DEBT SUSTAINABILITY DECENTRALIZATION PROGRAM DECENTRALIZATION STRATEGY DECISION-MAKERS DECISION-MAKING DECISION-MAKING PROCESSES DISCRETIONARY REVENUES DISTRICT DISTRICT COUNCILS DISTRICT LEVEL DISTRICTS DOMESTIC REVENUE DONOR FINANCING ECONOMIC CLASSIFICATION ECONOMIC CONDITIONS ECONOMIC POLICY EFFICIENT USE EXPENDITURE FRAMEWORK EXPENDITURE MANAGEMENT EXPENDITURE PROGRAM EXPENDITURE RESPONSIBILITIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITS EXTERNAL DEBT FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEM FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENTS FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL MANAGEMENT FISCAL RISK FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FOREIGN GRANTS FORWARD ESTIMATES GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT MINISTRIES GOVERNMENT POLICY GROSS FIXED CAPITAL FORMATION GROWTH RATE INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENTS LOCAL REVENUE LOCAL REVENUE MOBILIZATION MASTER PLAN MEDIUM TERM EXPENDITURE MEDIUM TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE PLAN MEDIUM-TERM FISCAL MEDIUM-TERM FISCAL FRAMEWORK MEDIUM-TERM PLAN MINISTRY OF FINANCE NATIONAL ACCOUNTS NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL SECURITY NATIONAL STRATEGY ORGANIZATIONAL STRUCTURE OUTCOME INDICATORS OUTCOME TARGETS PERFORMANCE INDICATORS PETTY CORRUPTION POLICY ANALYSIS POLICY DECISIONS POLICY FORMULATION POLICY PRIORITIES POVERTY REDUCTION POVERTY REDUCTION SUPPORT PRIVATE INVESTMENT PRIVATE SECTOR PROCUREMENT SYSTEMS PROGRAM EXPENDITURE PROGRAM IMPLEMENTATION PROGRAM RESULTS PROGRAM STRUCTURE PROGRAMS PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC AGENCIES PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT REFORM PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAMMING PUBLIC INVESTMENTS PUBLIC PROCUREMENT PUBLIC PROVISION PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM OBJECTIVES REFORM PROGRAM REFORM STRATEGY REGULATORY FRAMEWORK RESOURCE MANAGEMENT REVENUE AUTHORITY REVENUE COLLECTION REVENUE SOURCES SECTOR PROGRAMS SERVICE DELIVERY STATE BUDGET STRATEGIC PLANS SUB-NATIONAL SUBNATIONAL SUBNATIONAL GOVERNMENTS SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX COLLECTIONS TAX EXPENDITURES TAX PAYERS TAX POLICIES TAX POLICY TAX REFORMS TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXPAYERS TOTAL EXPENDITURE TOTAL EXPENDITURES TRANSPARENCY TREASURY MANAGEMENT The Public Financial Management (PFM) Sector Strategic Plan (SSP) identifies key challenges and proposes solutions in each program that are translated into a foundation for defining sector priorities and outcomes through FY2017-18. Improving coherence between national strategies, the Medium Term Expenditure Framework (MTEF), and the annual budget process has been identified as an area for improvement under the first program, on economic planning and budgeting. In the second program, on resource mobilization, key challenges are inadequate resource mobilization, resulting in aid dependency at the national level and lack of discretionary revenues at the subnational level. Across the PFM sector, particularly under program 7, on PFM sector and coordination, capacity and skill shortages are identified as key bottlenecks. Capacity and skill shortages are more pronounced at the subnational level, especially on core PFM areas such as accounting, auditing, budgeting, and reporting. NISR made significant progress in the quality, timeliness, and dissemination of data, mainly in the social and demographic domain, under the first National Strategy for Development of Statistics, or NSDS (2009-14). The overarching objectives of NSDS 2 are to produce relevant, reliable, and timely statistics to monitor the progress of EDPRS 2 and to strengthen the NSS. 2014-12-17T18:25:29Z 2014-12-17T18:25:29Z 2014-09-14 http://documents.worldbank.org/curated/en/2014/09/20351564/rwanda-public-sector-governance-program-results-project-technical-assessment http://hdl.handle.net/10986/20761 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work :: Other Financial Accountability Study Africa Rwanda