World Bank2014-12-172014-12-172014-09-14https://hdl.handle.net/10986/20760A fiduciary assessment for the Rwanda Public Sector Governance PforR was carried out, taking into account recent PFM diagnostic reports and meetings and discussions with key officials in the proposed implementing agencies and other stakeholders. The assessment followed the Draft Guidance Notes on PforR Operations and requirements of OP/BP 9.00, Program for Results. The assessment used the four pillars approach of the Organisation for Economic Co-operation and Development Development Assistance Committee (OECD-DAC) to define the inherent risks in the procurement environment. In line with the Sector Board s practices manual, the potential FM risks for the various PFM elements are rated as low (L), modest (M), substantial (S), or high (H). The assessment is also mindful of the gaps that may exist between form (policies, laws, structures, instructions/manuals) and actual functionality or practices of the PFM system. Mitigation measures are proposed to reinforce the government s PFM reform efforts. Critical measures are included in the PAP.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACCOUNTING SYSTEMACCRUAL BASISAGENCY OPERATIONSALLOCATIONANNUAL BUDGETANNUAL BUDGET PREPARATIONANNUAL BUDGET PROCESSANNUAL FINANCIAL STATEMENTSANNUAL REVENUEANTI-CORRUPTIONAPPROPRIATIONSARTICLEAUDITOR GENERALAUTHORITYAUTHORIZATIONBUDGET ALLOCATIONSBUDGET CLASSIFICATIONBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET HOLDERSBUDGET MANAGEMENTBUDGET MANAGERSBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROPOSALSBUDGET TRANSFERSCAPACITY BUILDINGCAPACITY CONSTRAINTSCASH BALANCESCASH BASISCASH FLOWCASH FLOW STATEMENTCASH MANAGEMENTCASH PLANCENTRAL BANKCENTRAL GOVERNMENTCENTRAL GOVERNMENT BUDGETCHART OF ACCOUNTSCIVIL SERVANTSCIVIL SERVICECIVIL SERVICE REFORMSCIVIL SOCIETY ORGANIZATIONSCOMMERCIAL BANKSCOMPETITIVE BIDDINGDECENTRALIZATIONDECENTRALIZATION PROGRAMDECISION-MAKINGDECISION-MAKING PROCESSESDISTRICTSDIVISION OF RESPONSIBILITIESECONOMIC CLASSIFICATIONECONOMIC CONDITIONSECONOMIC GROWTHECONOMIC POLICYESTIMATES OF EXPENDITUREEXPENDITURE ALLOCATIONSEXPENDITURE FRAMEWORKEXPENDITURE MANAGEMENTEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITORSEXTERNAL AUDITSFIDUCIARY ASSESSMENTFIDUCIARY RISKFINANCIAL ACCOUNTABILITYFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT INFORMATION SYSTEMSFINANCIAL MANAGEMENT SYSTEMFINANCIAL MANAGEMENT SYSTEMSFINANCIAL PROPOSALSFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATEMENTFISCAL ANALYSISFISCAL DECENTRALIZATIONFISCAL MANAGEMENTFISCAL POLICIESFISCAL RISKFISCAL TRANSFERSFOREIGN GRANTSGENERAL BUDGET SUPPORTGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT MINISTRIESGOVERNMENT POLICYGOVERNMENT PROGRAMSGOVERNMENT STRUCTUREHEALTH CAREHEALTH CENTERSHEALTH INSURANCEHUMAN RESOURCEINSTITUTIONAL FRAMEWORKINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL CONTROLINTERNAL CONTROLSINVESTMENT BUDGETLINE-ITEM LEVELLOCAL GOVERNMENTMACROECONOMIC STABILITYMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEDIUM-TERM GOALSMEDIUM-TERM PLANMINISTRY OF FINANCEMISAPPROPRIATIONMONETARY UNIONNATIONAL BANKNATIONAL BUDGETNATIONAL DEVELOPMENTNATIONAL SECURITYNATIONAL STRATEGYNATIONSNET REVENUEORGANIC BUDGET LAWOVERSIGHT BODIESOVERSIGHT FUNCTIONPERFORMANCE INDICATORSPERFORMANCE MANAGEMENTPERFORMANCE MANAGEMENT SYSTEMPETTY CORRUPTIONPOLICY FORMULATIONPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPOVERTY REDUCTION SUPPORTPRIVATE SECTORPROCUREMENT FUNCTIONPROCUREMENT POLICYPROCUREMENT PROCESSPROCUREMENT SYSTEMSPROGRAM CLASSIFICATIONSPROGRAM EXPENDITUREPROGRAM IMPLEMENTATIONPROGRAM OBJECTIVESPROGRAM RESULTSPROGRAMSPUBLIC ACCOUNTABILITYPUBLIC ACCOUNTSPUBLIC AGENCIESPUBLIC ENTERPRISESPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCE INFORMATIONPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC INFORMATIONPUBLIC INSTITUTIONSPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMMINGPUBLIC ORGANIZATIONSPUBLIC PROCUREMENTPUBLIC PROCUREMENT SYSTEMPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SERVICEQUALITY ASSURANCEREFORM EFFORTSREFORM STRATEGYREGULATORY FRAMEWORKRESOURCE MANAGEMENTSECTOR PROGRAMSSERVICE DELIVERYSTATE BUDGETSTRATEGIC PLANSSTRATEGIC PRIORITIESSUPREME AUDIT INSTITUTIONSTAX ADMINISTRATIONTAX POLICYTAX REVENUETAX REVENUESTOTAL EXPENDITURESTRANSPARENCYTREASURY MANAGEMENT10.1596/20760