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Page 1: National Budget Brief · over half of national budget financing (53 per cent), followed by external borrowing (17 per cent), and external grants (14 per cent). • Although the overall

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Rwanda

National Budget BriefInvesting in children in Rwanda

2019/2020

Page 2: National Budget Brief · over half of national budget financing (53 per cent), followed by external borrowing (17 per cent), and external grants (14 per cent). • Although the overall

National Budget Brief: Investing in children in Rwanda 2019/2020

© United Nations Children’s Fund (UNICEF) RwandaDecember 2019

Page 3: National Budget Brief · over half of national budget financing (53 per cent), followed by external borrowing (17 per cent), and external grants (14 per cent). • Although the overall

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Preface

This national budget brief explores the extent to which the

Government of Rwanda’s budget addresses the needs of

children under 18 years of age through the national budget.

The brief analyses the macro-economic situation as well as

the size and composition of budget allocations to priority

sectors for children; health (including nutrition), education,

social protection, and water and sanitation for the fiscal year

2019/2020. The budget brief aims to synthesize complex macro-

economic and public budget information with a bearing on

the implementation of children’s rights in Rwanda, as well

as offering recommendations on how the government can

improve investments in children.

Key highlights

• Rwanda continues to make significant progress in socio-economic and inclusive development, which is essential for improving the well-being of children. The projected growth rate of 8.5 per cent in 2019 is therefore an opportunity to strengthen domestic revenue mobilization to support more investments in children.

• For 2019/20, the total National budget amounts to FRW 2,876.9 billion up from FRW 2,585.1 billion of the revised budget of 2018/19. This reflects an increase of 11.3 per cent. The national budget allocations are aligned with the National Strategy for Transformation’s strategic ambition to fulfil the objectives of Vision 2020 while transitioning towards Vision 2050.

• Social sector budget allocations have increased by 4.7 per cent compared to 2018/19, whilst overall the national budget grew by 11.3 per cent. In the future, there is need to align the changes of sector spending with the overall changes in sources of budget revenue and expenditures.

• The share of domestic resources in the budget has been expanding over the past years but further interventions are required to compensate for decreasing donor support. In 2019/20 tax revenue account for slightly over half of national budget financing (53 per cent), followed by external borrowing (17 per cent), and external grants (14 per cent).

• Although the overall budget execution rate is very high (101.9 per cent), budget execution within the social sectors is low. In 2018/19 the execution rate was 80.4 per cent for Water and Sanitation, 70.9 per cent for Health and, 58.6 per cent for social protection, which requires further government involvement to ensure high budget execution among social sectors.

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1. Introduction

1.1. Rwanda macro-economic performance

Rwanda continues to make significant progress to spur economic growth. For the past four years, GDP growth rate has remained robust. In the second quarter of 2019, Rwanda’s growth rate was 12.2 per cent as a share of GDP, up from 8.6 per cent during the first quarter, providing high optimism of achieving the 8.5 per cent projected annual economic growth by 2019.

GDP per capita in Rwanda has increased from US$ 735 in 2015 to US$ 898 in 2019 as projected (Figure 1). Despite a slowdown in 2016-2017 caused by external shocks, Rwanda has maintained sound macroeconomic performance attributed to several policy reforms ranging from trade, facilitating doing business and increased public investments.

Figure 1: Economic performance

0123456789

10

0100200300400500600700800900

1,000

2015 2016 2017

GD

P G

row

th

GD

P P

er c

apit

a

GDP per Capita (US$) (left axis)

2018 2019 (proj)

GDP Growth rate (%) (left axis)

Source: MINECOFIN Macroeconomic Framework data

Rwanda’s inflation level is low. In 2018, it was 1.4 per cent down from 4.9 per cent in 2017 (Figure 2). The low level of inflation is due to good performance of the agriculture sector and declining prices of export commodities at the international

level.

Figure 2: Inflation trends

2.5

5.7

4.9

1.4

3.0

0

1

2

3

4

5

6

2015 2016 2017 2018 2019 (proj)

Source: MINECOFIN Macroeconomic Framework data

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1.2. Economic sectors’ contribution to GDP in the medium term

Over the medium term, the country’s economy will continue

to be driven by the agriculture, services and industrial sectors.

While the growth of the services sector is projected to average

8.2 per cent between 2018-2020, the agriculture sector growth

will average at 5.6 per cent, particularly in food and export

crops, due to continued investments to improve seeds and

extend small-scale farming. The industrial sector will play a

more important role by contributing more than 10 per cent to

GDP growth in the medium term. The industry sector growth

will be further enhanced by the Government of Rwanda’s

efforts to promote locally-produced goods under the “Made in

Rwanda” programme.

Table 1: Sectoral growth and near future economic projections

2016 2017 2018 2019 2020

GDP Growth rate 6.0% 6.1% 8.6% 7.8% 8.0%

AGRICULTURE 4.0% 7.0% 6.0% 4.5% 4.3%

Food crops 3.0% 7.0% 4.0% 5.1% 5.1%

INDUSTRY 7.0% 4.0% 10.0% 13.1% 13.9%

Mining & quarrying 10.0% 21.0% 20.1% 31.5% 32.9%

Manufacturing 7.0% 6.0% 6.1% 7.6% 8.5%

Construction 5.0% -3.0% 5.2% 10.1% 8.7%

SERVICES 7.0% 8.0% 9.0% 7.8% 7.8%

Source: MINECOFIN 2018/19 -2020/21 and NISR- GDP Accounts

1.3. Employment and Labour Market

The Government of Rwanda is committed to supporting

the creation of more than 214,000 decent and productive

jobs annually to deal with rising youth unemployment. A

comparison between the 2018 Labour Force Survey (LFS) and

Q2-2019 LFS findings shows that the working age population

(of 16 years and above) has increased from 7.0 million to 7.1

million, or 1.5 per cent. However, the population who reported

to be out of the labour force has increased by 4.7 per cent

during the same period, mainly because of a 4 per cent

increase in the student population and 8 per cent increase of

discouraged job seekers. Moreover, the unemployment rate

has increased from 14 per cent in 2018 to 15 per cent in 2019

(Q2), and this rate excludes the people involved in subsistence

agriculture. The subsistence agriculture sector accounts for

52.4 per cent of all the labour force.

The youth (16 - 30 years old) constitutes 43 per cent of the

labour force (2019). Additionally, the share of young people

(16 to 24 years old) neither in employment nor in education or

training (NEET) declined to 30.8 per cent in 2019 (Q2), down

from 33.9 per cent in 2018.

1.4. Monetary sector and external sector development

For the first half of 2019, the National Bank of Rwanda (NBR)

maintained an accommodative monetary policy stance.

The aim was to expand the overall money supply to boost

economic growth and support the banking sector. The lending

rate was further reduced from 5.5 per cent in June 2017 to

5 per cent in 2019. The external trade deficit has continued to

widen from US$ 601.4 million in 2018 to US$ 767.9 million in

2019, reflecting an increase of 27.6 per cent. This is due to an

increased demand for capital goods for ongoing infrastructure

projects. The Rwandan Franc depreciated by 2.2 per cent

against the US Dollar by the end of June 2019. Exchange rate

pressure originated from the increased difference between

imports and exports.

1.5. Child Poverty: Multidimensional deprivation: 4-15 Years old

Conducted for the first time by the National Institute of

Statistics of Rwanda (NISR) in 2016/17, a multiple overlapping

deprivation analysis (MODA) explores different deprivations

that are most commonly experienced simultaneously (the

overlap of deprivations) among children following a lifecycle

approach. The fifth Integrated Household Living Conditions

Survey (EICV5) thematic report on the multidimensional

poverty of children follows the UNICEF MODA methodology

and combines several dimensions of deprivation by different

age groups of children; (i) health, (ii) education, (iii) water,

(iv) sanitation, (v) and housing. Among the children between

five and 14 years of age, the highest deprivation identified

was access to decent housing with 60.4 per cent of this group

affected, followed by 52.2 per cent of children with deprived

access to water, and 44 per cent deprived from access to health

services. The least deprived dimension among children is

access to education with 6.3 per cent (Figure 3). A combination

of different dimensions of deprivations shows 25 per cent

of children between 5 and 14 are deprived in at least three

dimensions and therefore considered multidimensional poor.

For children 15 to 17 years, this rate increases to 40 per cent.

Thirty-three per cent of children between the age of 5 and 14

are deprived in two dimensions, 28 per cent face a deprivation

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in one dimension, while 5 per cent face a deprivation in at

least four dimensions. Only 14 per cent of children is not

deprived in any dimension. Additionally, data shows that

multidimensional child poverty is more prominent in rural

areas and in female-headed households. In Rwanda, the

threshold of considering a child multi-dimensionally poor is

set at three or more dimensions. However, the Government’s

ambition is to achieve a child deprivation free society to ensure

all fundamental rights of children are met, and therefore an

increased effort is still needed to eradicate all forms of child

deprivation.

Figure 3: Multidimensional child poverty

44

6.32

52.2

13.1

60.4

46.5

6.4

54.3

14.3

62.4

29.4

5.6

40.1

6.2

49.2

0

10

20

30

40

50

60

70

Health Education Water Sanitation Housing

National Urban Rural

Source: NISR-EICV5 2016/17

1.6. Guiding strategic documents for public budget allocations

The Government of Rwanda is in its third year of

implementation of the National Strategy for Transformation

(NST1) which plays a transitioning role from the Vision 2020 to

the Vision 2050. The budget allocations for 2019/20 are aligned

with the NST1 pillars and priority objectives. The following are

priority objectives for children as indicated in NST1:

• Promoting resilience and enhancing graduation from

poverty and extreme poverty

• Eradicating malnutrition

• Enhancing demographic dividend by ensuring access

to quality health for all

• Enhancing the demographic dividend through

improved access to quality education

• Moving towards a modern Rwandan household

(ensure 100 per cent access to water, hygiene and

sanitations services and electricity)

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2. National budget trends

2.1. Nominal and real budget trends

For 2019/20, the total national budget amounts to FRW 2,876.9

billion compared to FRW 2,585.1 billion as per the revised

budget of 2018/19. This reflects an increase of 11.3 per cent, or a

17.7 per cent increase when compared to the initially approved

budget of 2018/19 (Figure 4).

Figure 4: Budget allocations trends: nominal against real budgets and % changes

1,954.2 2,115.4 2,585.2 2,876.9

1905.4 1994.8

2458.5

2836.6

7.8

2.1

16.2

9.7

0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

16.0

18.0

-

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

2016/17 2017/18 2018/19 2019/20

Nominal Budget Allocations (Frw Billion) (left axis)

Allocations in real terms (Frw Billion) (left axis)

% of Real budget Changes (right axis)

Source: State finance laws

2.2. Original against revised budget trends

For the past three years the budget has been revised upward

during the mid-year revision. Article 41 of the Organic Law

N° 12/2013/OL of 12/09/2013 on State Finances and Property

provides that the Minister of Finance may submit the revised

draft budgets to the Chamber of Deputies [...], thus, in January

the national budget is revised and most of the sectors register

some budget changes. The revised budget is the final budget

as it captures the emerging priorities during the budget

year and additional donor financing that comes in through

the budget execution cycle. A comparison of the originally

approved and revised budgets indicates that, over the past

three years, the national budgets were revised upward. For

example, in 2018/19 the national budget increased from FRW

2,585 billion up from FRW 2,444 billion.

Figure 5: Original against revised budget trends

1,949 2,095 2,444

2,877 1,954.2

2,115

2,585

-

500

1,000

1,500

2,000

2,500

2016/17 2017/18 2018/19 2019/20

Original (Billion FRW) Revised (Billion FRW)

Source: State finance laws

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3. Budget allocations by NST pillars and NST sectors

The FY 2019/20 is at the peak of Rwanda’s Vision 2020

implementation, and therefore budget interventions are

expected to fast-track implementation towards 2020 objectives

and transition into Vision 2050. The resource allocations for

2019/20 and in the medium-term are guided by the strategic

objectives and the transformational goals of NST1. Looking

at the three pillars, allocations are as follows: The economic

transformation pillar was allocated 56.9 per cent, the social

transformation pillar 27.2 per cent and the Transformational

Governance pillar 15.9 per cent. The allocations by NST pillars

and sectors show a quasi-similar trend over the medium term

(Table 2).

Table 2: Budget allocations by NST 1 pillars

NST1 Pillars Billion Frw/% 2018/19 allocations 2019/20 allocations 2020/21 allocations (projected)

Economic

Transformation

Frw 1,435,068,311,103 1,636,840,408,486 1,824,120,593,859

% 55.5 56.9 56.5

Social

Transformation

Frw 739,374,327,010 781,183,985,481 888,706,298,898

% 28.6 27.2 27.5

Transformational

Governance

Frw 410,707,948,605 458,891,946,822 514,214,691,613

% 15.9 15.9 15.9

Total Frw 2,585,150,586,717 2,876,916,340,789 3,227,041,584,371

% 100 100 100

Source: State finance laws

Specifically, among the NST 1 sectors the Public Finance

Management (PFM)1 sector takes the largest share of the

national budget with FRW 832 billion representing 28.9 per

cent of total budget, followed by Education with FRW 310

billion, and Justice, Law and Reconciliation takes third position

with FRW 272 billion (Figure 6).

Figure 6: Budget allocation by selected NST sectors

832

310

272

268

235

163

159

154

140

111

67

51

0 100 200 300 400 500 600 700 800 900

Environment and Natural Resources

Water and Sanitation

Social Protection

Private sector Development & Youth Employment

Agriculture

Energy

Governance and Decentralization

Health

Transport

Justice, Reconciliation, Law and Order (JRLO)

Education

Public Finance Management (PFM)

2019/20 allocations (FRW Billion)

Source: State finance law 2019/20

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4. Budget trends by priority sectors for children

2019/20. Despite this nominal increase, the social sectors’

budget as a share of the national budget has remained

constant over the past four years (around 26 per cent) (Figure

7).

Nominally, the budget of the social sectors has increased from

FRW 703.8 billion in 2018/19 to FRW 737.1 billion in 2019/20

reflecting an increase of 4.7 per cent. However, allocations to

priority sectors as a share of the total national budget slightly

decreased from 27.2 per cent in 2018/19 to 26.4 per cent in

Note: Since social protection allocations cut across different sectors including health, the allocations shown in the national

budget brief are lower than those outlined in the social protection budget brief to avoid double counting.

Figure 7: Budget allocations by priority sectors and as a share of total national budget

204 193.6232.4 230.8

220241 278.2

310.2

82 94141.1 153.9

29.3 39.3 48.4 65.2

26.9 26.5 27.1 26.4

0

5

10

15

20

25

30

0

100

200

300

400

2016/17 2019/202017/18 2018/19

HealthEducationSocial ProtectionWater and SanitationSocial sector budget as % of NB (right axis)

Source: State finance laws

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5. Decentralization of social sectors budget

In nominal terms, the budget allocations to decentralized

entities (districts) increased from FRW 240.7 billion in 2018/19

to FRW 250.4 billion in 2019/20. However, the decentralized

budget of social sectors as a share of the overall social sector

budget has remained relativelty constant (34 per cent) over

the past two years (Figures 8).

Figure 8: Decentralized budget for social sectors

524.2 555.1698.7 737.2

197.4 222.9 240.7 250.4

37.7 40.2 34.5 34.0

-

10.0

20.0

30.0

40.0

50.0

0.0

200.0

400.0

600.0

800.0

2016/17 2017/18 2018/19 2019/20

Social Sectors budget and decentralizations

Total Social Sectors budgets (FRW Billion)

Decentralized Social Sectors Budget

Decentralized Social Sector as % of total Social sectors buget

Source: State finance laws

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6. Financing the National Budget

The domestic financing component (tax and non-tax

revenues) and government borrowing of the budget have

been increasing over time. For 2019/20, the tax and non-

tax revenues amount to FRW 1,749.5 billion, up from billion

1,507.4 billion in 2018/19, reflecting an increase of 16 per cent.

Proceeds from borrowing and grants amount to FRW 1,127.4

billion, up from FRW 927.6 billion in 2018/19, reflecting the

increase of 21.5 per cent (Figure 10).

Figure 10: Financing trends of the National budget in FRW billion

1,186.3 1,338.5

1,507.4 1,749.5409.1

411.1 531.4

717.6326.6

352.9 396.3

409.8

-

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

2016/17 2017/18 2018/19

Tax and Non tax Borrowings

2019/2020

Grants

Source: State finance laws

The national budget is mainly financed through domestic

financing, tax and non-tax revenues. Tax revenues make up

for half of national budget financing (53 per cent), followed by

external borrowing with 17 per cent and external grants at 14

per cent (Figure 9)

Figure 9: Revenue sources National budget in 2019/20

53%

7%1%

8%

14%

17%

Tax revenues Non-tax revenues

Drawdown from Government reserves Domestic borrowing

External grants External borrowing

Source: State finance law 2019/20

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7. Budget outturn and execution

7.1. Budget outturn-Revenue

Rwanda has recorded stronger public finance performance in the 2018/19 fiscal year: (i) total revenue and project grants projected were achieved at 100.2 per cent; of which (ii) tax revenues collection performed at 102.1 per cent and non-tax revenues performed at 105.2 per cent. The high performance was due to payment of arrears under peace keeping operations. However, budgetary grants and loans performed slightly lower at 84.1 per cent and 92.9 per cent respectively

(Figure 11).

7.2. Budget outlays performance- expenditure

Figure 12 shows that total expenditure and net lending reached

101.9 per cent of which current expenditure performed at 103.2

per cent, capital expenditure at 99.8 per cent and net lending

at 103.3 per cent. Higher government spending and stronger

public finance performance in different dimensions imply a

high level of national budget credibility.

7.3. Budget execution among the social sectors- priority sectors

In spite of the high national budget outturn and outlay performance in 2018/19, the budget execution rate among the child-focused sectors has been relatively low. The education and social protection sectors achieved higher budget execution of 91 per cent in 2018/19; the Water and Sanitation sector executed its budget at 80.4 per cent, Health at 70.9 per cent (Figure 13). Further insights into the budget execution of each sector are provided in the specific sector budget briefs.

Figure 11: Budget outturn July 2018 -June 2019

100.2 102.1 105.2

84.192.9

0.0

20.0

40.0

60.0

80.0

100.0

120.0

0.00

500.00

1,000.00

1,500.00

2,000.00

2,500.00

Revenue andgrants

Tax revenue Non-taxrevenue

Budgetarygrants

Loans

2018/19 Proj 2018/19 Prov. Act Performance (%)- (right axis)

Source: MINECOFIN- Budget execution report 2018/19

Figure 12: Budget outlay performance for 2018/19

101.9 103.2 99.8 103.3

0.0

20.0

40.0

60.0

80.0

100.0

120.0

0.00

500.00

1,000.00

1,500.00

2,000.00

2,500.00

3,000.00

CurrentTotalexpenditure and

net lendingexpenditure

Capital Net lendingexpenditure

2018/19 Proj 2018/19 Prov. Act Performance (%)- (right axis)

Source: MINECOFIN- Budget execution report 2018/19

Figure 13: Social sectors budget execution

84.1

96.3

77.1 74.364.3

87.5 92.1 84.472.8 65.6

86.291.0

70.9

91.080.4

0.0

20.0

40.0

60.0

80.0

100.0

120.0

National Education Health

2016/17 2017/18

Social Protection Water andSanitation

2018/19

Source: MINECOFIN’s budget execution reports

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Over the past decade, Rwanda’s PFM sector has undergone

a series of reforms, involving institutional strengthening

and individual capacity building both within central and

decentralized entities. A new Public Financial Management

Sector Strategic Plan (PFM SSP 2018-2024) was developed to

support the implementation of NST1.

The PFM SSP is defined by three high-level results articulated

around the pillars of NST-1: (i) efficient and accountable use of

public resources; (ii) effective service delivery and investments

by districts and subsidiary entities; and (ii) effective and

responsible resource mobilisation and sound investment

decisions.

The PFM SSP will support the expansion of the coverage

and functionalities of the Integrated Financial Management

Information System (IFMIS), including to non-budget agencies

such as schools, health facilities and all decentralized entities

within the government. The strategy further focusses on

investments in capacity development and professionalisation

of the PFM workforce, as well as the transition towards

accrual-based accounting according to International Public

Sector Accounting Standards (IPSAS) by 2024.

8.1. Public Finance Management and external oversight

The Office of the Auditor General of State Finances (OAG) is

the Supreme Audit Institution (SAI) of Rwanda. The OAG was

created in 1998 and became a SAI in 2003 with the mandate

to annually audit revenues and expenditures of the State,

including local administrative entities, public enterprises,

parastatal organisations and government projects. The Auditor

General covers compliance, performance, financing and IT

(information and Technology Audits). The Auditor General

presents his report to Parliament within nine months after the

end of the Fiscal Year (April).

The coverage of audited government finances has been

expanding over time, reaching 86.4 per cent of consolidated

national expenditure in 2017/18 compared to 81 per cent in

2014/15. The number of published audit reports has increased

from 131 reports in 2014/15 to 165 in 2017/18. During the

same period, the number of clean audit reports (unqualified

audit opinions) also increased from 57 to 82 reports (Figure

14). The increase in clean audits reports (especially on

financial statements) is an indication of prudent public

finance management. However, an important challenge lies

with the implementation of the OAG’s recommendations

showing a declining trend from 60 per cent in 2015 to 48 per

cent in 2018 (Figure 15). Decreasing the compliance levels

of the OAG recommendations constitutes a concern about

the effectiveness and sustainability of PFM reforms being

implemented by the Government of Rwanda. The review of

the Auditor General’s reports by type shows that there are

different degrees of audit opinions among compliance audits

and financial audits (Figure 16).

Figure 14: Audit trends, reports and opinions

165

139

157

131

165

147

159

157

82

88

78

57

0 20 40 60 80 100 120 140 160 180

May 2017 to 20 April 2018

June 2016 to April 2017

June 2015 to April 2016

June 2014 to April 2015

Reports with unqualified audit opinions

Number of audit reports issued

Number of public entities and projects audited

Source: Calculated using OAG Reports

Figure 15: Audit coverage, clean audit and implementation of OAG

recommendations

86.4

85

82

81

50

60

50

36

48

50

51

60

0 20 40 60 80 100

May 2017 to 20 April 2018

June 2016 to April 2017

June 2015 to April 2016

June 2014 to April 2015

Implementation of AG's recommendations (%)

% of unqualified audit opinions

Audit coverage (%)

Source: Calculated using OAG Reports

8. Public Finance Management

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Figure 16: Auditors General’s findings by audit types in 2018

3357

34

23

3319

0

20

40

60

80

100

120

Compliance audits Financial audits

% Unqualified % Qualified % Adverse % Disclaimer

Source: Calculated using OAG Reports

8.2. Recent budget reforms

Over the past decade, the Government of Rwanda has been

implementing programme-based budgeting; a budgeting

structure where money is distributed by programme or

functional area and based on the nature of the activities

performed by the programme. Starting from 2019/20, the

Ministry of Finance and Economic Planning (MINECOFIN)

also piloted performance-based budgeting, the practice

of developing budgets based on the relationship between

programme funding levels and expected results from that

programme. The priority sectors for children piloted for

performance-based budgeting are the Ministry of Education

and all affiliated agencies, the Ministry of Health and all

affiliated agencies and the Ministry of Infrastructure including

water and sanitation. The performance-based budgeting

approach is expected to strengthen the efficiency and

effectiveness of public expenditure by linking the funding of

public sector organizations to the results they deliver, as well

as making systematic use of performance information while

prioritizing budget allocations.

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ANNEXES

Annex 1: Key development indicators

Indicators

Total population (2019, projection) 12,374,397

Child population < 0–17 years (2018, projection) 5,571,555

Share of child population (0–17 years old) to total population 45.0%

GDP per capita (2018) US$787

Poverty rate 38.2%

Extreme poverty rate 16.0%

Multidimensional poverty rate 29%

Total government expenditure as a per cent of GDP 31.3%

Total social expenditure as a per cent of the total budget 25.6 %

Share of budget deficit (2019/20) to GDP - 5.2%

Share of external finance to national budget (grants and loans combined) (2019/20) 31.5%

Share of tax and tax revenues to national budget 60.0%

Public debt to GDP ratio including grantees (2018) 49.0%

External public debt ratio to GDP 53.1%

Headline inflation (2019) 0.7%

Food inflation (2019Q3) 4.0%

Annex 2: Rwanda’s economic performance (GDP Growth rate) in comparison to the select countries

0.0

2.0

4.0

6.0

8.0

10.0

12.0

2015 2016 2017 2018 2019 2020

Ethiopia Rwanda Tanzania Kenya South Africa

Source: IMF Economic outlook data 2019

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Annex 3: Key events in the budget calendar

Month Activities

October • Issuing of planning and budgeting guidelines at central and decentralized government

levels

• Training of Ministry Districts and Agencies (MDAs) on planning and budget requirements,

including training on IFMIS planning module and data entry in IFMIS

November/December • Inter-sectoral consultations, including districts and the private sector

• Joint planning session between central and local governments, including infrastructure

needs

• Submissions of planning documentations to Ministry of Finance and Economic Planning

(MINECOFIN)

January • Planning consultations (ministers present sector plans)

• Public investment committees

• Dissemination of the second Planning and Budget Call Circular

• Budget revision of the previous fiscal year

February • Preparation of budget proposals, including earmarked transfers to districts

• Budget submissions in Smart IFMIS and organization of budget consultations

April/May • Conduct Forward-Looking Joint Sector Reviews (FLJSR)

• Submission of Budget Framework Paper (BFP) to the Parliament and parliamentary budget

hearings

• Preparation of Imihigo

June • Approval of finance law by Parliament

• Finalization of Performance contracts

Endnotes

1 This includes the allocation to support (i) Administration, operation, or support of executive and legislative organs, (ii) Administration of fiscal affairs and

services, (iii) Management of public funds and debt, (iv) the operations of treasury, the national budget office, planning and statistical services, (v) the

administration of the external affairs and services.

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P O Box 381Kigali

Tel: +250 788 162 700Email: [email protected]: www.unicef.org/rwanda

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