Front Matter Page
IMF Country Report No. 18/88
RWANDA
TECHNICAL ASSISTANCE REPORT—GOVERNMENT FINANCE STATISTICS
March 2018
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 2016.
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© 2018 International Monetary Fund
Front Matter Page
INTERNATIONAL MONETARY FUND
Statistics Department
RWANDA
TECHNICAL ASSISTANCE REPORT ON GOVERNMENT FINANCE STATISTICS MISSION
(January 18–29, 2016)
Prepared by Ismael Ahamadanech Zarco, Clément Ncuti, Tobias Roy, and Brooks Robinson
February 2016
Front Matter Page
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
I. Executive Summary
II. Introduction
III. Legal Framework for Assignment of GFS Compilation Duties
IV. GFSM 2014 Implementation Plan
V. Compilation of FY 2013/14 General Government Finance Statistics
A. Budgetary Central Government
B. Extrabudgetary Units
C. Social Security Funds
D. Local Governments
VI. Reconciliation of External Resources and Project Expenditure
VII. Planning a DMX-Based Data Dissemination System
VIII. Meeting AFR’s Fiscal Statistical Requirements
IX. Resources, Training, and Technical Assistance
X. Conclusion
Tables
1. FY 2013/14 GFS Source Data by General Government Subsector and Major Economic Classification
2. GFS Technical Assistance Activities During 2016
Box
1. Recommendations
Appendices
I. List of Official Met During Mission
II. Status Update of GFSM 2014 Implementation Plan
III. Institutional Structure of Rwanda’s General Government
IV. FY 2013/14 Consolidated General Government Finance Statistics Dataset
V. Roadmap for Implementing DMX Integrated Data Dissemination System
VI. Documentation of the GFS Compilation Process for FY 2013/14
Acronyms
| AAFR |
Audited Annual Financial Reports |
| AFE |
IMF’s East African Regional Technical Assistance Center |
| AFR |
African Department |
| AGD |
Accountant General Department |
| BCG |
Budgetary Central Government |
| CoA |
Chart of Accounts |
| COFOG |
Classification of the Functions of Government |
| DCS |
Depository Corporations Survey |
| DMFAS |
Debt Management and Financial Analysis System |
| DMX |
Data and Metadata Exchange |
| EAC |
East African Community |
| EAMU |
East African Monetary Union |
| EBU |
Extrabudgetary Unit |
| GFS |
Government finance statistics |
| GFSM 1986 |
Government Finance Statistics Manual 1986 |
| GFSM 2001 |
Government Finance Statistics Manual 2001 |
| GFSM 2014 |
Government Finance Statistics Manual 2014 |
| GPMU |
Government Portfolio Management Unit |
| IFMS |
Integrated Financial Management Information System |
| IMF |
International Monetary Fund |
| LG |
Local Governments |
| MINECOFIN |
Ministry of Finance and Economic Planning |
| MMI |
Military Medical Insurance |
| MPU |
Macroeconomic Policy Unit |
| NAFA |
Net Acquisition of Financial Assets |
| NANFA |
Net Acquisition of Nonfinancial Assets |
| NBR (also BNR) |
National Bank of Rwanda |
| NIL |
Net Incurrence of Liabilities |
| ODP |
OpenData Platform |
| PSI |
Policy Support Instrument |
| RB |
Rwanda’s Budget |
| RRA |
Rwanda Revenue Authority |
| RSSB |
Rwanda Social Security Board |
| RURA |
Rwanda Utilities and Regulatory Authority |
| SDDS |
Special Data Dissemination Standard |
| SOC |
Subcommittee on Compilation |
| SPIU |
Single Project Implementation Unit |
| SSF |
Social Security Fund |
| STA |
Statistics Department |
| TA |
Technical Assistance |
| TD |
Treasury Department |
| TWG |
Technical Working Group |
