Kigali – Thursday, 2nd April 2026 : Transparency International Rwanda (TI-Rwanda) has today officially launched its Analysis of the Auditor General’s Reports of Decentralized Entities and the City of Kigali for the Fiscal Year ended 30 June 2024, revealing persistent and growing weaknesses in public financial management (PFM), particularly in procurement, asset management, and compliance with laws and procedures.
The analysis, based on audit reports from all 27 districts and the City of Kigali, shows that non-expenditure-related weaknesses increased by 38%, rising from FRW 1,132.027 billion in FY 2022/23 to FRW 1,343.853 billion in FY 2023/24.
In parallel, asset management weaknesses increased by 95%, while expenditure-related weaknesses surged by 250%, pointing to inefficiencies in the management of public resources.
A major concern highlighted in the report is also the sharp rise in unsupported expenditures, which increased by 355%, reaching FRW 13.354 billion. These alone account for 93% of all expenditure-related weaknesses, signaling critical gaps in financial accountability and documentation.
The findings further reveal that :
- Non-respect of laws and regulations remains the largest contributor to PFM weaknesses, accounting for 63.2% of the total, equivalent to FRW 1,313.833 billion ;
- Public procurement weaknesses represent 40% of all PFM weaknesses, making it the most critical cross-cutting issue ;
- Inefficient asset management, including idle assets and inadequate maintenance, continues to undermine value for money ;
- Irregularities in procurement, expropriation processes, and legal disputes significantly contribute to financial losses ;
- Delays in social protection transfers, including FRW 10.322 billion in delayed Nutrition Sensitive Direct Support (NSDS) and other funds, continue to negatively affect beneficiaries. Notably, in some cases, delays extended up to 161 days.
The analysis also shows that projects in key sectors such as road construction, water and sanitation, and health infrastructure are the most affected by PFM weaknesses, largely due to challenges in contract management, planning, and oversight.
However, the report also notes encouraging progress. For the first time since the inception of local government audits, 19 districts achieved at least a 70% implementation rate of audit recommendations.
Overall, considering only recommendations possible to implement, the average implementation rate increased to 71%, up from 57.16% in the previous fiscal year, demonstrating that sustained follow-up and accountability efforts can yield tangible improvements.
Speaking at the launch, TI-Rwanda Executive Director, Apollinaire Mupiganyi, emphasized the importance of translating audit findings into action : “Commendable progress has been made over the years. However, the challenges presented today are not new. They are recurrent issues, and their persistence signals the need for stronger, more coordinated, and more accountable responses.”
He further stressed the broader governance implications of sound financial management, underpinning that “strengthening public financial management is not only a technical exercise—it is a governance imperative. It is about ensuring that every franc of public resources contributes to improving the lives of citizens.”
Cross-Cutting Issues
- The analysis identifies several key cross-cutting challenges affecting PFM performance :
- Persistent weaknesses in public procurement and contract management, including delays, poor planning, and irregular tendering processes ;
- Idle assets and funds, driven by inadequate planning, lack of maintenance strategies, and weak coordination among institutions ;
- Delays in fund disbursement, particularly in social protection and education-related programs ;
- Continued non-compliance with laws and procedures, undermining financial discipline and accountability.
Key Recommendations
- To address these challenges, TI-Rwanda calls for :
- Strengthened enforcement and monitoring of audit recommendations to sustain recent progress ;
- Improved transparency and accountability in public procurement, including stricter adherence to legal and procedural requirements ;
- Enhanced planning, feasibility assessments, and coordination in public investments and projects ;
- Development and implementation of robust asset management frameworks, including strategies to operationalize idle assets ;
- Ensuring timely disbursement of funds for social protection and essential public services ;
- Reinforced institutional collaboration and clarity of roles across stakeholders involved in PFM.
About the Analysis
Since 2008, Transparency International Rwanda has conducted independent analyses of the Auditor General’s reports to enhance public understanding, support evidence-based policymaking, and promote accountability in public financial management.
The analysis aims to inform stakeholders, stimulate policy dialogue, and drive collective action toward more transparent, efficient, and accountable management of public resources in Rwanda.
For media Contact
Mr. Dieudonne Manirakiza
Communication Coordinator
Email : dmanirakiza@tirwanda.org
Tel : +250783111412