1 Rwanda National Budget Brief Investing in children in Rwanda 2019/2020
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Rwanda
National Budget BriefInvesting in children in Rwanda
2019/2020
National Budget Brief: Investing in children in Rwanda 2019/2020
© United Nations Children’s Fund (UNICEF) RwandaDecember 2019
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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
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2015 2016 2017
GD
P G
row
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GD
P P
er c
apit
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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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