The Budget System in Rwanda : The Role of Public Financial Management in Achieving Fiscal Objective

ISBN-13: 9786138506102 / Angielski / Miękka / 2018 / 80 str.

Ndakengerwa Gasana Aimable

Opis

The purpose of writing this book was to do an assessment of the Rwandan budget system and leave it to the readers to establish whether or not the system leads to effective public financial management. The national budget system shows what the government intends to do during the period of its fiscal calendar and how it intends to finance its activities. It is these budgetary activities and their implications on public financial management that the book seeks to assess. The study hence seeks to: assess the perception of respondents on the Rwandan budget system in terms of preparation, execution, reporting and follow up; to evaluate the effectiveness of public financial management in terms of budget compliance and clean up and to; determine the level of effectiveness of public financial management in ministries. Pertinent questions that guided the study were: is the budget system of Rwanda perceived to be effective in terms of preparation, execution, reporting and follow up?; how effective is the Rwandan system of budget in terms of compliance and clean up audit?; does the Rwandan budget system help in the effectiveness of financial management?

O autorze

Aimable, Ndakengerwa Gasana
Aimable Gasana Ndakengerwa is CEO and Founder of Business Management & Consult ltd. He holds an MBA (accounting) option from the University of Eastern Africa, Barathon, Kenya and he has a BBA in finance from the University of Rwanda. He is currently pursuing a PhD in accounting with a keen interests in public finance management.