April 2012|Bruno Versailles|Country Learning Notes,

This note deals with the legal and institutional framework for Public Financial Management (PFM) in Rwanda.


  • Rwanda has instituted a comprehensive and modern legal framework for public finance management through the adoption of the 2003 constitution and the 2006 Organic Budget Law.
  • The main institutions responsible for the budget are Parliament, Cabinet, the Ministry of Finance and Economic Planning and the Office of the Auditor General.
  • Institutional reorganisations have sought to strengthen the quality of external oversight and procurement, as well as the quality of budget preparation.



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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