April 2012|Bruno Versailles|Country Learning Notes,

This note addresses how Rwanda has tried to integrate its national budget over the past couple of years.


  • In Rwanda, the national budget is divided into two types of expenditures: the recurrent budget, which refers to ongoing expenditures; and the development budget, which refers to one off expenditures
  • Budget integration is the process of bringing the recurrent budget and the development budget under one uniform structure. This aims to strengthen the transparency, comprehensiveness, effectiveness and accountability of the national budget.
  • The government has taken strong steps towards budget integration. These include bringing the whole budget under the responsibility of the National Budget Directorate, revising Rwanda’s Chart of Accounts, strengthening the budget preparation process, creating a module for including externally-financed projects in the financial management information system, and enhancing the presentation of its Budget Law
  • Major challenges remain related to improving the alignment of externally-financed projects with national processes.



The Country Learning Notes series is intended as a tool for policy makers and practitioners to learn from the experiences of other countries. Each note focuses on a specific country and a particular policy area, documenting the challenges faced and decisions taken to overcome them.

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