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IMF Country Report No. 18/87
RWANDA
TECHNICAL ASSISTANCE REPORT—GOVERNMENT FINANCE STATISTICS
This Technical Assistance Report on Rwanda was prepared by a staff team of the International Monetary Fund. It is based on the information available at the time it was completed on January 2015.
March 2018
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© 2018 International Monetary Fund
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INTERNATIONAL MONETARY FUND
Statistics Department
RWANDA
Technical Assistance Report on the Government Finance Statistics Missions
July 15–24, 2014
January 12–16, 2015
Prepared by Johan Mathisen and Ismael Ahamdanech Zarco
July 2015
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The contents of this report constitute technical advice and recommendations given by the staff of the International Monetary Fund (IMF) to the authorities of a member country in response to their request for technical assistance. With the written authorization of the recipients country’s authorities, this report (in whole or in part) or summaries thereof may be disclosed to IMF Executive Directors and their staff, and to technical assistance providers and donors outside the IMF. Consent will be deemed obtained unless the recipient country’s authorities object to such dissemination within 60 days of the transmittal of the report. Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than technical assistance providers and donors shall require the explicit authorization of the recipient country’s authorities and the IMF Statistics Department.
Contents
Acronyms
Executive Summary
I. Introduction
II. Institutional Framework
III. Institutional Coverage of the Public Sector
IV. Accounting and Statistical Systems
V. Chart of Accounts and Bridge Table
VI. GFSM 2014 Implementation Plan
VII. Resources, Training, and Technical Assistance
Table
1. GFS Technical Assistance Activities for 2015/16
Figure
1. Institutional Structure of the Public Sector
Appendices
I. List of Officials Met during the Mission
II. Classification Code Changes from the GFSM 2001 to 2014 Update
III. Institutional Structure of the General Government
IV. List of General Government Entities and Public Corporations
V. Bridge Table(s) Linking National and GFSM 2001 Classifications
Acronyms
| AFE |
IMF’s East African Regional Technical Assistance Center |
| BCG |
Budgetary Central Government |
| CoA |
Chart of Accounts |
| COFOG |
Classification of the functions of government |
| EAC |
East African Community |
| EBU |
Extrabudgetary unit |
| GFSM 2001 |
Government Finance Statistics Manual 2001 |
| GFSM 2014 |
Government Finance Statistics Manual 2014 |
| GFS |
Government finance statistics |
| IFMIS |
Integrated financial management information system |
| LG |
Local government |
| RRA |
Rwanda Revenue Authority |
| RSSB |
Rwanda Social Security Board |
| RURA |
Rwanda Utilities and Regulatory Agency |
| SCO |
Subcommittee on Compilation |
| TA |
Technical assistance |
