REPUBLIC OF RWANDA
MINISTRY OF FINANCE AND
ECONOMIC PLANNING
P.O. Box 158 Kigali
Tel: +250-252577994 Fax: +250-252577581
E-mail : [email protected]
Government of Rwanda
Consolidated
Financial Statements
For The Fiscal Year Ended
30 June 2014
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TABLE OF CONTENTS
Page
List of acronyms
i
1
1
Consolidated Financial statements
1.1
Government of Rwanda Consolidated Statement of Revenues and
Expenditure for the year ended 30th June 2014
1.2
Government of Rwanda Consolidated Statement of Financial Assets and
Liabilities as at 30th June 2014
1.3
1
2
Government of Rwanda Consolidated Statement of Cash flows as at 30th
June 2014
3
1.4
Detailed consolidated financial statements by cluster
4
1.5
Notes to the Consolidated Financial Statements
7
Appendix I – List of entities consolidated
16
List of acronyms
ADB
BADEA
ADF
BCR
BEI
BNR
BRD
CFP
CHUB
CHUK
RSSB
CTB
EU
EDPRS
EXIM
EDC
EB Rwanda
FADEA
FARG
FER
FSD
GLIA
GoR
GTZ
ICRC
IDA
IFAD
IMF
IRST
ISAR
JICA
KFW
KHI
KIE
KIST
MAGERWA
MIFOTRA
MINADEF
MINAFFET
MINAGRI
MINALOC
MINECOFIN
MINEDUC
MINICOM
MINIJUST
MININFRA
MININTER
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African Development Bank
Arab Development Bank
Agaciro Development Fund
Banque Commerciale du Rwanda/Commercial Bank of Rwanda
European Investment Bank
National Bank of Rwanda
Banque Rwandaise de Développement
Kavumu Training Centre
University Hospital - Butare
University Hospital/Kigali Central Hospital
Rwanda Social Security Board
Belgian Technical Cooperation
European Union
Economic Development and Poverty Reduction Strategy
Export and Import Bank
Export Development Canada
Equity Bank – Rwanda Branch
Abu Dhabi Fund
Genocide Survivors Fund
Fond d’Entretien Routière (Road Maintenance Fund)
Saudi Arabian Fund
Great Lakes Initiative on AIDS
Government of Rwanda
German Technical Cooperation
International Committee of the Red Cross
International Development Association
International Fund for Agricultural Development
International Monetary Fund
Institute of Technology and Scientific Research
Rwanda Institute of Agronomy Sciences
Japan International Cooperation Agency
Kedirtanstalt fur Wiederaufbau (German Reconstruction Credit)
)I tit t )
Kigali Health Institute
Kigali Institute of Education
Kigali Institute of Science and Technology
Magasins Généraux du Rwanda
Ministry of Labour and Skills Development
Ministry of Defense
Ministry of Foreign Affairs
Ministry of Agriculture
Ministry of Local Government
Ministry of Finance and Economic Planning
Ministry of Education
Ministry of Commerce
Ministry of Justice
Ministry of Infrastructure
Ministry of Internal Affairs
MINISANTE
MYICT
MINIRENA
NBS
NCDC
NCHE
NDF
NIC
NUR
NURC
NYC
OAG
OFID
ONP
OP
OPEC
OTR
PRESIREP
PRIMATURE
RDRP
REMA
RIAM
RRA
RURA
RPPA
REPOs
RBA
SFB
Sida
SONARWA
SPIU
TSC
UBPR
UNAIDS
UNDP
UNFPA
UNHCR
UNICEF
UNIFEM
UPEGAZ
USAID
WFP
FY
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Ministry of Health
Ministry of Youth and ICT
Ministry of Natural Resources and Forestry
National Bureau of Standards
National Curriculum Development Centre
National Council for Higher Education
Nordic Development Fund
National Insurance Commission
National University of Rwanda (NUR)
National Unity & Reconciliation Commission
National Youth Council
Office of Auditor General
OPEC Fund for International Development
National Post Office
Payment Order
Organization of Petroleum Exporting Countries
Ordonnateur Trésorier du Rwanda (Central Treasury of Rwanda)
President's Office
Prime Minister's Office
Rwanda Demobilization And Reintegration Programme
Rwanda Environment Management Authority
Rwanda Institute of Administration & Management
Rwanda Revenue Authority
Rwanda Utilities Regulatory Agency
Rwanda Public Procurement Authority
Repurchase Agreements
Rwanda Broadcasting Agency
School of Finance and Banking
Swedish International Development Cooperation Agency
Société Nationale des Assurances au Rwanda
Single Project Implementation Unit
Teachers Service Commission
Union Banques Populaire du Rwanda
United Nations Programme on HIV/AIDS
United Nations Development Programme
United Nations Population Fund
United Nations High Commission for Refugees
United Nations Children’s Fund
United Nations Development Fund for Women
Methane Gaz Unity (UPEGAZ)
United States Agency for International Development
World Food Programme
Fiscal/Financial Year
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1 Consolidated Financial statements
1.1
Government of Rwanda Consolidated Statement of Revenues and Expenditure for
the year ended 30th June 2014
Note
FY 2013/14
FY 2012/13
Frw
Frw
799,807,625,088
76,333,294,955
154,323,687,963
493,120,506,473
11,039,676,489
62,579,147,901
674,163,480,716
74,672,601,469
384,846,273,151
454,891,902,369
11,458,266,869
82,379,111,107
Revenues
Tax Revenues
Administrative fees, Fines, Penalties and Licenses
Borrowings
Grants
Capital Receipts
Other income
1.5.3
1.5.4
1.5.5
1.5.6
1.5.7
1.5.8
Total Revenue
1,597,203,938,868
1,682,411,635,681
Expenditure
Compensation of Employees
Use of Goods and Services
Grant and other transfer payments
Social Assistance
Finance cost
Other Expenses
Repayment of borrowings
Capital Expenditure
Total Expenditure
Net Surplus / (Deficit)
1.5.9
1.5.10
1.5.11
1.5.12
1.5.13
1.5.14
1.5.15
1.5.16
(335,490,706,374)
(565,519,743,068)
(90,757,164,476)
(84,663,036,110)
(45,812,675,017)
(119,555,350,355)
(26,038,115,331)
(511,084,362,240)
(325,931,841,884)
(506,565,538,475)
(88,421,548,687)
(72,729,056,745)
(23,403,590,686)
(88,603,159,068)
(14,267,183,752)
(431,101,046,042)
(1,778,921,152,971)
(1,551,022,965,339)
(181,717,214,103)
131,388,670,341
The financial statements should be read in conjunction with the accompanying notes. The report
covers twelve months period ended 30th June 2014 and the accompanying comparatives cover the
twelve month period between 1stJuly 2012 to 30th June 2013.
Patrick Marara Shyaka, Accountant General
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1.2
Government of Rwanda Consolidated Statement of Financial Assets and Liabilities
as at 30th June 2014
Note
FY 2013/14
Frw
FY 2012/13
Frw
Assets
Cash and cash equivalent
Bank Balances and Deposits
Cash Balances
Total cash and cash equivalent
1.5.17
1.5.18
146,427,495,827
52,816,726
146,480,312,553
305,959,129,905
71,597,241
306,030,727,146
Accounts Receivables
1.5.19
81,078,810,478
81,700,833,498
227,559,123,032
387,731,560,644
(157,184,684,464)
(111,897,607,066)
70,374,438,567
275,833,953,578
275,833,953,578
(2,201,581,032)
273,632,372,546
(21,540,719,876)
(181,717,214,103)
70,374,438,567
134,405,235,179
Total Assets
Liabilities
Accounts Payables
1.5.20
Net Assets
Representing
Accumulated surplus (Deficit) from previous years
Adjustment to opening balances
Restated opening balance
Prior Year Adjustment
Net surplus / (Deficit) for current year
Total closing balances
1.5.21
1.5.22
134,405,235,179
10,040,048,058
131,388,670,341
275,833,953,578
The financial statements should be read in conjunction with the accompanying notes. The report
covers twelve months period ended 30th June 2014 and the accompanying comparatives cover the
twelve month period between 1stJuly to 30th June 2013.
Patrick Marara Shyaka, Accountant General
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1.3
Government of Rwanda Consolidated Statement of Cash flows as at 30th June 2014
FY 2013/14
Frw
Cash flow from operating activities
Tax Revenue
Fees, fines, penalties and licenses
Grants from Donors
Other revenue
Payments for operating expenses
Compensation of Employees
Use of Goods and Services
Grants and other transfer payments
Social Assistance
Finance cost
Other Expenses
Adjusted for:
Changes in receivables
Changes in payables
Adjustments during the year
Net cash flow from operating activities
Cash flows from Investing Activities
Purchase of capital items
Proceeds from sale of capital items
Net cash flows from Investing Activities
Cash flow from Financing Activities
Repayment of borrowing
Proceeds from borrowing
Net cash flow from financing activities
Net increase in cash and cash equivalents during the year
Cash and cash equivalent at BEGINNING of the year
Cash and cash equivalent at END of the year
FY 2012/13
Frw
799,807,625,088
76,333,294,955
493,120,506,473
62,579,147,901
674,163,480,716
74,672,601,469
454,891,902,369
82,379,111,107
(335,490,706,374)
(565,519,743,068)
(90,757,164,476)
(84,663,036,110)
(45,812,675,017)
(119,555,350,355)
(325,931,841,884)
(506,565,538,475)
(88,421,548,687)
(72,729,056,745)
(23,403,590,686)
(88,603,159,068)
622,023,020
45,287,077,399
(23,742,300,908)
(6,709,007,011)
(1,245,227,839)
10,040,048,058
212,208,698,526
182,538,173,323
(511,084,362,240)
11,039,676,489
(500,044,685,751)
(431,101,046,042)
11,458,266,869
(419,642,779,173)
(26,038,115,331)
154,323,687,963
128,285,572,632
(14,267,183,752)
384,846,273,151
370,579,089,399
(159,550,414,602)
306,030,727,155
146,480,312,553
133,474,483,549
172,556,243,605
306,030,727,155
The financial statements should be read in conjunction with the accompanying notes. The report
covers twelve months period ended 30th June 2014 and the accompanying comparatives cover the
twelve month period between 1stJuly to 30th June 2013.
Patrick Marara Shyaka, Accountant General
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1.4
Detailed consolidated financial statements by cluster
The detailed components forming the consolidated financial statements are summarized below:
Total Opening Balances
Central Treasury
and RRA
Frw
Central
Government
Frw
Local
Government
Frw
Development
Projects
Frw
Twelve months
ended 30th June
2014
Frw
Consolidated
Twelve months
ended 30 June
2013
Frw
Consolidated
181,905,598,677
42,629,395,407
11,310,010,998
39,988,948,504
275,833,953,578
134,405,235,179
(2,276,752,413)
78,285,804
(3,114,429)
(2,201,581,032)
-
(17,591,844,427)
(13,298,132,985)
(524,844,478)
9,874,102,014
(21,540,719,876)
10,040,048,058
762,694,919,546
-
5,258,127,869
-
767,953,047,415
651,872,393,833
24,432,784,611
-
-
-
24,432,784,611
22,291,086,883
Adjustement on opening balances
Prior Year adjustements
REVENUES
Tax Revenue
Road Levy and Toll Charges collected by RRA
Decentralised Taxes collected by RRA
Total tax revenues
7,421,793,062
7,421,793,062
794,549,497,219
-
5,258,127,869
-
799,807,625,088
674,163,480,716
16,941,647,701
37,948,879,734
20,808,449,193
634,318,327
76,333,294,955
74,672,601,469
11,830,416,374
-
-
-
11,830,416,374
51,416,487,239
-
-
-
-
-
-
27,453,375,000
-
-
-
27,453,375,000
-
-
-
-
-
-
-
39,283,791,374
-
-
-
39,283,791,374
51,416,487,239
Grants
232,583,803,228
108,362,917,514
1,544,662,144
150,629,123,587
493,120,506,473
454,891,902,369
External Loans
Total External Resources
49,029,794,231
281,613,597,459
16,158,968,926
124,521,886,440
1,544,662,144
49,851,133,432
200,480,257,019
115,039,896,589
608,160,403,062
333,429,785,912
788,321,688,281
Fees, Fines, Penalities and licences
Domestic Borrowing
Net proceeds from Sale of Treasury of Bills
OTR: Proceeds from REPOs
Net proceeds from Sale of Treasury of Bonds
Borrowing from local banks
Total Domestic Borrowing
Grants and loans
Capital Receipts
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Central Treasury
and RRA
Frw
Central
Government
Frw
Local
Government
Frw
Development
Projects
Frw
Twelve months
ended 30th June
2014
Frw
Consolidated
Twelve months
ended 30 June
2013
Frw
Consolidated
Proceeds from privatization (Privatization Secretariat)
3,613,106,773
-
-
-
3,613,106,773
6,879,339,834
Proceeds from sale of capital items
1,293,749,799
4,606,933,454
1,525,886,463
-
7,426,569,716
4,578,927,035
Total capital receipts
4,906,856,572
4,606,933,454
1,525,886,463
-
11,039,676,489
11,458,266,869
Other Receipts
Agaciro contributions
-
18,588,541,131
Other internally generated revenues
10,416,626,289
35,930,746,535
348,281,909
15,883,493,168
62,579,147,901
63,790,569,976
Total other receipts
10,416,626,289
35,930,746,535
348,281,909
15,883,493,168
62,579,147,901
-
82,379,111,107
TOTAL REVENUES
1,147,712,016,614
203,008,446,162
29,485,407,578
216,998,068,514
1,597,203,938,868
1,682,411,635,681
PAYMENTS AND TRANSFERS
Transfers Central Treasury to Budget Agencies
(1,217,798,673,968)
983,409,972,303
234,388,701,667
-
2
-
Net Inter-entity transfers
(19,435,722,355)
(20,873,448,605)
36,324,491,859
3,984,679,098
(3)
(834)
Transfer from RRA to FER
(24,399,508,263)
24,399,508,263
-
-
-
-
(7,481,884,545)
-
7,481,884,545
-
-
-
(22,749,696,165)
-
-
-
(22,749,696,165)
(13,612,990,698)
(36,695,242)
-
-
-
(36,695,242)
(118,667,439)
(669,199,137)
-
-
-
(669,199,137)
(1,658,241,767)
Transfer from RRA to Districts
Payments relating to VAT refunds
VAT Refund Account - other transfers
Caution Money Account
Informer Account
Compensation of Employees
Use of Goods and Services
Grant and other transfer payments
Social Assistance
Finance cost
Other Expenses
Repayment of borrowings
Capital Expenditure
5|P a g e
(4,191,939)
(1,637,455,572)
(8,216,617,126)
-
-
-
(4,191,939)
(26,199,576)
(186,415,768,395)
(136,371,388,657)
(12,703,549,322)
(335,490,706,374)
(325,931,841,884)
(464,057,724,524)
(43,708,652,257)
(56,115,910,715)
(565,519,743,068)
(506,565,538,475)
(23,726,716,098)
(35,333,356,098)
(31,697,092,280)
(90,757,164,476)
(88,421,548,687)
(62,574,797,917)
(21,959,238,193)
(129,000,000)
(84,663,036,110)
(72,729,056,745)
(45,320,376,406)
(492,298,611)
-
(45,812,675,017)
(23,403,590,686)
(84,248,678,257)
(2,065,530,858)
(1,564,741,630)
(96,095,567,871)
(73,187,058,754)
(26,038,115,331)
-
-
(26,038,115,331)
(14,267,183,752)
(331,696,960,828)
(76,123,166,768)
(103,264,234,644)
(511,084,362,240)
(431,101,046,042)
Central Treasury
and RRA
Frw
Central
Government
Frw
Local
Government
Frw
Development
Projects
Frw
Twelve months
ended 30th June
2014
Frw
Consolidated
Twelve months
ended 30 June
2013
Frw
Consolidated
(1,302,429,644,312)
(237,143,105,795)
(37,858,553,371)
(201,489,849,493)
(1,778,921,152,971)
(1,551,022,965,339)
(154,717,627,698)
(34,134,659,633)
(8,373,145,793)
15,508,219,021
(181,717,214,103)
131,388,670,341
9,596,126,552
(7,080,149,625)
2,490,306,531
65,368,155,110
70,374,438,566
275,833,953,578
Bank Balances and Bank Deposits
7,503,612,731
72,090,305,861
11,837,093,063
54,996,484,172
146,427,495,827
305,959,129,905
Cash Balances
Accounts Receivables
26,435,732
5,059,407,596
24,737,795
46,327,288,018
31,448
5,217,168,234
1,611,751
24,474,946,630
52,816,726
81,078,810,478
71,597,241
81,700,833,498
(2,993,329,507)
9,596,126,552
(125,522,481,300)
(7,080,149,625)
(14,563,986,214)
2,490,306,531
(14,104,887,443)
65,368,155,110
(157,184,684,464)
70,374,438,567
(111,897,607,066)
275,833,953,578
TOTAL EXPENDITURE
SURPLUS / (DEFICIT)
Total Closing Balances
Represented by:
Accounts Payables
Total closing balances
The financial statements should be read in conjunction with the accompanying notes. The report covers twelve months period ended 30th June 2014 and
the accompanying comparatives cover the twelve month period between 1stJuly to 30th June 2013.
Patrick Marara Shyaka, Accountant General
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1.5
1.5.1
Notes to the Consolidated Financial Statements
Reporting Entity
The Consolidated Statements have been prepared by Ministry of Finance and Economic Planning
(MINECOFIN) on behalf of the Government of Rwanda.
1.5.2
1.5.2.1
Basis of Preparation
Statement of compliance
The financial statements comply with the requirements of the Organic Law nº 12/2013 of 12/09/2013
on State Finances and Property and related legal framework.
The accounting policies have been consistently applied to all the years presented.
The cash flow statement is prepared using the direct method.
1.5.2.2
Functional and presentation currency
The financial statements are presented in Rwanda Francs (Frw), being the currency of legal tender in
Rwanda which is the functional and reporting currency of the Government of Rwanda.
1.5.2.3
Reporting periods
The Government of Rwanda Fiscal Year runs from 1st July to 30th June. The financial statements
cover the period 1st July 2013 to 30th June 2014. The comparative figures reflect the 12 months
ended 30th June 2013. Adjustments made by budget agencies which have not been accommodated
in the adjusted consolidated financial statements have been accommodated in the adjustment to
opening balance.
1.5.2.4
Significant accounting policies
The Consolidated Financial Statements have been prepared in accordance with the following
policies, which have been applied consistently in all material aspects, unless otherwise indicated:
(a) Revenue
Revenue is recognized at the point of collection. Revenues include collection by Rwanda Revenue
Authority (RRA), funds from development partners, proceeds from domestic loans, net proceeds from
treasury bills and other miscellaneous deposits in the account. It also includes decentralized taxes,
proceeds from sales of capital items and other revenues collected by reporting entities.
(b) Expenditure
Payments from the Central Treasury account are originated and approved by the respective Budget
Agencies before they are forwarded to the Treasury for payment. The payments are made in form of
cash transfer or direct payment to suppliers. The payments from the Treasury are regarded as
“transfers” rather than expenditures while the actual spending reported by budget agencies is
regarded as expenditures. In accordance with Organic Law on State Finances and Property, the
Chief Budget Managers of the respective institutions are responsible for budget management and
accountability of the funds for their respective Budget Agencies.
(c) Inter-Entity transfers
Inter-entity transfers relates to transfers between reporting entities within general government. A
reporting entity relates to an entity that is required by law to submit financial reports to MINECOFIN
and OAG independently. Inter-entity transfers are eliminated at the national consolidation level to
avoid overestimation of revenue or expenses.
7|P a g e
(d) Cash
Cash comprises cash on hand, demand deposits and cash equivalents. Demand deposits and cash
equivalents comprise balances with banks and investments in short-term money market instruments
which are readily convertible to known amounts of cash and are subject to insignificant risk of
changes in value. Bank account balances include amounts held at the National Bank of Rwanda,
foreign bank for the case of embassies and high commissions and at various commercial banks at
the end of the financial year.
(e) Receivables
Receivables mainly relate to loans and advances which are recognized at the time of disbursement.
Receivables also include amounts due to the budget agency as at the end of the year.
(f) Liabilities
These mainly relate to invoices for goods and services which were outstanding on the date of the
closure of the fiscal year. These are recognized as liabilities for that specific fiscal year. It also
includes borrowings received by budget agencies from Local Commercial Banks as these are not
regarded as public debt.
(j) Public Debt
Public debt comprises domestic and external borrowing by the Government. The government has
adopted a policy of recognizing proceeds from domestic market debt, such as treasury bills and
bonds, and external borrowing as income in the year of receipt while the repayments are expensed
when paid.
(g) Property Plant and Equipment
The expenditure on acquisition of property plant and equipment items is not capitalized. The cost of
acquisition and proceeds from disposal of these items are treated as expenditure and income items
respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal
consideration and the fair value of the asset can be reliably established, a contra transaction is
recorded as revenue and as capital expenditure otherwise it not recorded.
(h) Foreign currencies
Transactions denominated in foreign currencies are translated to the Rwandan Franc at the rate of
exchange issued by the National bank of Rwanda (BNR) applicable for the dates of the transaction.
At the balance sheet date, book balances denominated in foreign currencies are converted into
Rwandan Francs at the exchange ruling on that date as issued by BNR. The associated exchange
losses/gains are recorded as expenditure/ income in the books.
(i) Investments
Investments represent equity investments in local Public Enterprises and other international entities.
The Government receives annual dividends as income from some of these investments. The
government is yet to conduct a professional valuation of these investments.
(k) Changes in accounting policies and estimates
The effects of changes in accounting policy are applied retrospectively. These are however applied
prospectively if retrospective application is impractical.
8|P a g e
(l) Comparative figures
For purposes of the consolidated financial statements, the comparative figures for the previous
financial year have remained unchanged for with changes made by the reporting entities being
disclosed by way of summary on the notes to the consolidated financial statements.
(m) Subsequent events
There have been no events subsequent to the financial year end with a significant impact on the
financial statements for the year ended June 30, 2014.
1.5.2.5
Disclosure of entities included in consolidation
The consolidation includes a total of 136 Central Government Budget Agencies, 161 Development
Projects and 31 Local Government entities which include City of Kigali. A detailed list of these entities
is provided under Appendix II to this report.
The financial statements of the public and private enterprises do not form part of the main
consolidated financial statements but are disclosed separately as a memorandum to the consolidated
financial statements.
9|P a g e
1.5.3
Tax Revenues
This refers to tax revenue collected mainly by Rwanda Revenue Authority and other government agencies.
Description
Taxes on Income, Profits or Capital Gains
Taxes on Payroll and Workforce
Tax on Property Income
Taxes on goods and services
Taxes on international trade and transactions
TOTAL
1.5.4
FY 2013/14
Frw
131,391,645,535
184,062,375,457
4,120,479,496
264,767,047,492
215,466,077,108
799,807,625,088
FY 2012/13
Frw
111,483,257,172
173,363,105,676
5,510,897,218
200,837,260,896
182,968,959,754
674,163,480,716
Administrative fees, Fines, Penalties and Licences
This refers to non-tax revenue collected by Rwanda Revenue Authority and other government agencies.
Description
Property Income
Sales of goods and services
Fines, penalties, and forfeits
TOTAL
1.5.5
FY 2013/14
Frw
10,813,226,030
42,511,171,562
23,008,897,363
76,333,294,955
FY 2012/13
Frw
11,943,683,980
43,349,582,586
19,379,334,903
74,672,601,469
Borrowings
These comprise of revenues received from development partners and banks in form of loans as well as
from issuance of Treasury bill and bonds, corporate loans and bonds.
Description
Loan Borrowing Domestic
Loan Borrowing External
Total
1.5.6
FY 2013/14
Frw
39,283,791,374
115,039,896,589
154,323,687,963
FY 2012/13
Frw
51,416,487,239
333,429,785,912
384,846,273,151
Grants
These are grants received from development partners as per following details:
Description
Grants Received from Bilateral Donors
Grants Received from Multilateral Donors
Grants Received from Local Individuals and
organizations
Total
10 | P a g e
FY 2013/14
Frw
23,974,466,867
438,747,278,223
FY 2012/13
Frw
54,278,853,519
397,278,106,729
30,398,761,383
493,120,506,473
3,334,942,121
454,891,902,369
1.5.7
Capital Receipts
These comprise of proceeds from sale of fixed assets and inventories by budget agencies and proceeds
from privatizations of government investments.
Description
Disposal of tangible fixed assets
Sale of Inventories
Sale of Non-Produced Assets
Sale of Financial Assets - Domestic
TOTAL
FY 2013/14
Frw
5,470,273,100
1,303,949,718
652,346,898
3,613,106,773
11,039,676,489
FY 2012/13
Frw
2,139,014,201
107,521,842
437,520,565
8,774,210,261
11,458,266,869
1.5.8
Other income
These comprise of other revenues including voluntary transfers other than grants, miscellaneous income
and unidentified revenues.
Description
Voluntary transfers other than grants
Miscellaneous Revenue
TOTAL
1.5.9
FY 2013/14
Frw
15,497,914,540
47,081,233,361
62,579,147,901
FY 2012/13
Frw
32,206,632,161
50,172,478,946
82,379,111,107
Compensation of Employees
These comprise of the remuneration payable to employees in return for the work done. In addition to wages
and salaries, compensation of employees includes social contributions made by general government unit
on behalf of its employees.
Description
Salaries in cash
Social contribution
Transfer for salaries
Transfers for social contributions
TOTAL
FY 2013/14
Frw
226,800,422,125
15,668,486,701
85,819,854,839
7,201,942,709
335,490,706,374
FY 2012/13
Frw
232,162,938,970
12,948,736,561
76,752,592,000
4,067,574,354
325,931,841,884
1.5.10
Use of Goods and Services
These comprise to the total value of goods and services consumed by budget agencies.
Description
General Services
Professional, Research services
Transport and travel
Maintenance, Repairs and Spare Parts
Tools and Small Equipment
Training Costs
Supplies and services
Other Use of Goods& Services
TOTAL
11 | P a g e
FY 2013/14
Frw
140,621,765,324
131,328,329,264
61,067,189,075
49,885,664,993
218,711,901
23,776,506,010
145,610,567,549
13,011,008,954
565,519,743,068
FY 2012/13
Frw
167,232,432,515
99,823,172,415
44,280,844,352
43,131,412,631
276,682,039
15,172,505,362
115,057,726,876
21,590,762,287
506,565,538,475
1.5.11
Grant and other transfer payments
Grants and other transfer payments comprise of non-compulsory transfers made by budget agencies and
include grants to foreign governments, grants to international organizations, subsidies and transfers to
government non-reporting entities as per below details:
Description
Grants to foreign governments
Grants to International organisations
Subsides
Grants to subsidiary entities
TOTAL
FY 2013/14
Frw
0
0
6,019,521,196
84,737,643,280
90,757,164,476
FY 2012/13
Frw
0
0
5,753,295,470
82,668,253,217
88,421,548,687
1.5.12
Social Assistance
These are current transfers made by budget agencies to provide for needs arising from events such as
sickness, housing and family circumstances.
Description
Social Assistance Benefits
Employer Social Benefits
TOTAL
12 | P a g e
FY 2013/14
Frw
82,939,175,830
1,723,860,280
84,663,036,110
FY 2012/13
Frw
71,915,284,832
813,771,913
72,729,056,745
1.5.13
Finance cost
These are costs incurred to service debts in form of interest paid in respect of external debts, overdrafts,
and charged on treasury bills and bonds and other domestic borrowings.
Description
Interest on domestic debt
Interest on foreign debt
TOTAL
FY 2013/14
Frw
20,564,468,776
25,248,206,241
45,812,675,017
FY 2012/13
Frw
16,871,858,380
6,531,732,306
23,403,590,686
1.5.14
Other Expenses
These include all expenses transactions not elsewhere classified. This includes membership and
subscriptions, scholarships and education benefits as well as miscellaneous expenses.
Description
Membership dues and subscriptions
Scholarships and other education benefits
Miscellaneous expenses
TOTAL
1.5.15
FY 2013/14
Frw
20,192,094,960
17,869,404,169
81,493,851,225
119,555,350,354
FY 2012/13
Frw
4,827,209,371
14,963,725,537
68,812,224,160
88,603,159,068
Repayment of borrowings
These represent the amount paid to settle the principal on loans advanced to government.
Description
Repayment of principal – Domestic debt
Repayment of principal – Foreign debt
TOTAL
1.5.16
FY 2013/14
Frw
16,623,568,490
9,414,546,841
26,038,115,331
FY 2012/13
Frw
5,868,685,017
8,398,498,735
14,267,183,752
Capital Expenditure
These represent the payment made to acquire property plant and equipment purchased during the year
which has been expensed during the year of purchase as per government accounting policy. The value of
property plant and equipment purchased and expensed comprise of the following:
Description
Acquisition of tangible fixed assets
Inventories
Valuables
Non Produced Assets
Investment in Financial Assets
TOTAL
13 | P a g e
FY 2013/14
Frw
431,781,183,091
506,030,264
147,562,104
20,028,870,092
58,620,716,688
511,084,362,240
FY 2012/13
Frw
300,114,688,025
4,121,147,997
54,861,320
14,662,237,655
112,148,111,045
431,101,046,042
1.5.17
Bank balances
These comprise of bank balances as at 30th June 2014 and comparatives for financial year to 30th June
2013 represented by bank balances held in local and foreign banks;
Description
FY 2013/14
Frw
144,798,283,093
1,629,212,734
146,427,495,827
FY 2012/13
Frw
302,892,342,725
3,066,787,180
305,959,129,905
FY 2013/14
Frw
FY 2012/13
Frw
Central Treasury and RRA
Central Government
Local Government
7,503,612,731
72,090,305,861
11,837,093,063
177,562,413,099
65,016,240,222
17,024,298,273
Development Projects
54,996,484,172
46,356,178,312
146,427,495,827
305,959,129,905
Local bank accounts
Foreign banks
Total
These are further detailed per cluster as follows:
Description
Total
1.5.18
Cash balances
These comprise of cashbook cash balances as at 30th June 2014 and comparatives for financial year to 30th
June 2013 represented by cash balances held by the institutions;
Description
FY 2013/14
FY 2012/13
Frw
Frw
26,435,732
24,737,795
35,159,094
34,040,185
31,448
207,962
1,611,751
2,190,000
52,816,726
71,597,241
FY 2013/14
Frw
74,106,024,312
159,896,179
408,591,785
2,372,343,529
4,031,954,674
81,078,810,478
FY 2012/13
Frw
70,879,635,825
522,252,475
3,171,125,547
1,780,756,287
5,347,063,363
81,700,833,498
Central Treasury and RRA
Central Government
Local Government
Development Projects
Total
1.5.19
Account Receivables
These comprise of account receivable balances as at the year end.
Description
Account receivables – Third parties
Accounts receivables employees
Intra Government Debtors
Receivable from Public Enterprises
National Scholarship Scheme Loans
Total
14 | P a g e
1.5.20
Account Payables
These comprise of account payables balances as at the year end.
Description
FY 2013/14
Frw
153,474,885,350
702,887,772
1,709,206,576
1,297,704,766
157,184,684,464
Accounts payable – third parties
Payroll liabilities
Inter-Government creditors
Funds held on behalf of third parties
Total
FY 2012/13
Frw
106,241,838,416
1,303,184,641
2,016,681,366
2,335,902,643
111,897,607,066
1.5.21
Restatement on opening balances
th
Adjustments made by entities on comparative figures during the year ended 30 June 2014 are disclosed
as adjustments to opening balance. The adjustments to the opening balances as at 01st July 2013 per
cluster are summarised in the below table.
Closing
balances
Central Treasury
Rwanda Revenue Authority
Central Government
Local Government
Development Projects
As at 30th June
2013
Frw
170,652,989,738
11,252,608,939
42,629,395,407
11,310,010,998
39,988,948,503
Total
275,833,953,578
Opening
balance
restatement
Adjusted
opening
balance
As at 1 Jul 2013
Frw
-
170,652,989,738
-
11,252,608,939
(2,276,752,413)
40,352,642,993
78,285,804
11,388,296,802
(3,114,429)
39,985,834,074
(2,201,581,032)
273,632,372,545
Details of the opening balance adjustments are further elaborated in the reports of the individual budget
agencies.
1.5.22
Prior Year Adjustments
These comprise of adjustments resulting from last year which have been made during the year ended 30th
June 2014 which details are as following:
Description
FY 2013/14
Frw
(18,100,391,254)
3,404,268,101
(6,844,596,724)
(21,540,719,877)
FY 2012/13
Frw
5,505,188,801
(1,274,356,970 )
5,809,216,227
10,040,048,058
Central Treasury, RRA and ADF
Local Government
Central Government
Development Projects
FY 2013/14
Frw
(17,591,844,427)
(524,844,478)
(13,298,132,985)
9,874,102,014
FY 2012/13
Frw
5,216,661,005
6,989,407,827
2,661,444,437
(4,827,465,211)
Total
(21,540,719,876)
10,040,048,058
Cash and bank
Accounts Receivable
Accounts Payable
TOTAL
Details per cluster are summarised in the table below;
Description
15 | P a g e
Appendix I – List of entities consolidated
(i)
Central Government Entities
Ref
code
Full name of the entity
1
100
PRESIREP
2
101
Unity and Reconciliation Commission
3
102
NISS- General Secretariat
4
102
National Intelligence and Security Service
5
103
NISS- External Security
6
104
NISS- Internal Security
7
105
NISS- Directorate General of Immigration and Emigration
8
106
Office of Ombudsman
9
108
Rwanda Development Board (RDB)
10
200
SENATE
11
300
Chamber of Deputies
12
301
Office of the Auditor General
13
303
Public Service Commission
14
303
National Human Rights Commission (NHRC)
15
400
Office of the Prime Minister
16
407
Office of the Government Spokespersons
17
500
Supreme Court
18
600
Ministry of Defence
19
601
Rwanda Military Hospital
20
700
Ministry of Internal Security
21
701
Rwanda National Police
22
702
Rwanda Correctional Service
23
800
Ministry of Foreign Affairs and Cooperation
24
801
Rwanda Embassy - ADDIS ABABA
25
802
Rwanda Embassy -BEIJING
26
803
Rwanda Embassy - BUJUMBURA
27
803
Rwanda Embassy - BERLIN
28
804
Rwanda Embassy –BRUXEL
29
806
Rwanda High Commission- Nairobi
30
806
Rwanda Embassy- DAR ES SALAAM
31
807
Rwanda Embassy - GENEVA
32
808
Rwanda High Commission -Kampala
33
809
Rwanda Embassy - KHARTHOUM
34
810
Rwanda High Commission in London
35
811
Rwanda Embassy - HAGUE
36
813
Rwanda High Commission - NEW DELHI
37
814
Permanent Mission to UN-New York
38
815
Rwanda High Commission - PRETORIA
39
816
Rwanda Embassy – STOCKHOLM
16
Ref
code
40
Full name of the entity
817
Rwanda Embassy – WASHINGTON
41
818
Rwanda Embassy - TOKYO
42
819
Rwanda Embassy -PARIS
43
820
Rwanda High Commission - CANADA
44
821
Rwanda Embassy – SEOUL
45
822
Rwanda Embassy - SINGAPORE
46
823
Rwanda Embassy - KINSHASA
47
825
Rwanda High Commission -ABUJA
48
826
Rwanda Embassy - DAKAR
49
827
Rwanda Embassy - TURKEY
50
827
Rwanda Embassy - RUSSIA
51
900
Ministry of Agriculture (MINAGRI)
52
901
Rwanda Agricultural Board
53
902
National Agriculture and Export Development Board (NAEB)
54
1000
MINICOM
55
1001
Rwanda Bureau of Standards
56
1002
Rwanda Cooperatives Agency
57
1200
MINECOFIN
58
1202
National Institute of Statistics in Rwanda -NISR
59
1203
Rwanda Revenue Authority (RRA)
60
1204
Rwanda Public Procurement Authority
61
1205
National Capacity Building Secretariat
62
1207
Capital Market Authority (CMA)
63
1300
Ministry of Justice (MINIJUST)
64
1302
Institute of Legal Practice and Development (ILPD)
65
1303
National Law Reform Commission (NLRC)
66
1400
Ministry of Education (MINEDUC)
67
1401
Rwanda National Commission for UNESCO
68
14012
Kavumu Training Center
69
1402
Higher Education Council
70
1403
Institute of Science and Technological Research (IRST)
71
1404
National University of Rwanda
72
1405
KIST
73
1406
KIE
74
1407
College of Agriculture Animal Science and Veterinary Medicine(UR-CA M)
75
1408
College of Business and Economic (CBE)
76
1409
Rukara College of Education
77
1410
Kavumu College of Education
78
1411
Umutara Polytechnic
79
1412
Work Force Development Authority (WDA)
80
1412
IPRC KIGALI
81
1412
IPRC NORTH
82
1412
IPRC SOUTH
83
1412
IPRC EAST
84
1412
IPRC WEST
17
Ref
code
Full name of the entity
85
1412
Gishali Integrated Polytechnic
86
1413
Rwanda Education Board (REB)
87
1415
Kigali Health Education
88
1500
Ministry of Sports and Culture (MINISPOC)
89
1501
National Commission for the Fight Against Genocide (CNLG)
90
1502
Rwanda National Museums
91
1503
Chancellery for Heroes , National Orders and Decoration of Honors
92
1505
Rwanda Academy of Language and Culture
93
1600
Ministry of Health (MINISANTE)
94
1600
Rwanda Red Cross
95
1601
University Teaching Hospital of Kigali (CHUK)
96
1602
University Teaching Hospital of Butare (CHUB)
97
1603
Neuro Psychiatric Hospital NDERA
98
1604
Kacyiru Police Hospital
99
1605
Rwanda Biomedical Center (RBC)
100
1700
National Public Prosecution Authority (NPPA)
101
1800
Ministry for Infrastructure (MININFRA)
102
1801
Road Maintenance Fund (RMF)
103
1802
Rwanda Transport Development Agency (RTDA)
104
1803
Energy Water and Sanitation Authority (EWSA)
105
1804
Rwanda Housing Authority (RHA)
106
1805
Rwanda Meteorological Agency
107
1900
Ministry of Youth and ICT (MYICT)
108
19025
109
2000
Ministry of Public Service and Labor (MIFOTRA)
110
2001
Rwanda Institute of Administration and Management (RIAM)
111
2100
Ministry of East African Community (MINEAC)
112
2200
Ministry Of Natural Resources
113
2201
Rwanda Environment Management Authority (REMA)
114
2202
Rwanda Natural Resources Authority
115
2203
Rwanda Environment & Climate Change Fund (FONERWA)
116
2300
Ministry of Local Government
117
2301
National Electoral Commission
118
2303
FARG
119
2304
Rwanda Governance Board (RGB)
120
2305
Rwanda Local Development Support Fund
121
2306
Rwanda Demobilization and Reintegration
122
2307
Eastern Province
123
2308
Southern Province
124
2309
Western Province
125
2310
Northern Province
126
2312
National Commission for Children
127
2312
National Forum for Political Organization (PPF)
128
2313
National Identification Agency (NIDA)
129
2314
National Council of Persons with Disability
National Youth Council (NYC)
18
Ref
code
Full name of the entity
130
2315
Rwanda Broadcasting Agency
131
2316
Media High Council (MHC)
132
2317
National Itorero Commission
133
2500
MIDIMAR
134
2600
MIGEPROF
135
2601
National Women's Council
136
2602
Gender Monitoring Office
19
(ii)
Development Projects
Full name of the Project
Name of the Parent Ministry/Agency
1
Support to Parliament
CHAMBER OF DEPUTIES
2
Midimar Disaster Management Project(SPIU-Midimar)
MIDIMAR
3
Midimar National Capacity Building for Disaster Risk Management project
MIDIMAR
4
Midimar Return and Re integration Project
MIDIMAR
5
Midimar Assistance aux Réfugiés
MIDIMAR
6
Public Sector Umbrella in the Fight Against AIDS (USPLS)
MIFOTRA
7
AGI Project (Adolescent Girl Initiative)
MIGEPROF
8
MIDA Great Lakes
MINAFFET
9
Inland Lakes Integrated Development and Management Support
Project(PAIGELAC)
MINAGRI
10
Rural Sector Support Project (RSSP III)
MINAGRI
11
Dairy Cattle Development Support Project (PADEBL)
MINAGRI
12
Appui au petit elevage (APEL)
MINAGRI
13
AFSR (Appui a la Filière Semencière)
MINAGRI
14
R & T (Racines et Tubercules)
MINAGRI
15
Task Force for Irrigation and Mechanisation
MINAGRI
16
Strategic Program for Agriculture Transformation( SPAT II)
MINAGRI
17
PASNVA-CICA (Project Support to the National Agricultural Extension
System)
MINAGRI
18
PAPSTA (Support Project to the Strategic Plan for Agriculture
Transformation)
MINAGRI
19
Projet d'Appui aux Infrastructures Rurales de Bugesera (PAIRB)
MINAGRI
20
Land Husbandry, Hillside Irrigation and Water Harvesting Project (LWH)
MINAGRI
21
Post Harvest Handling and Storage Task Force
MINAGRI
22
National Sericulture Centre
MINAGRI
23
Project for Rural Income Through Exports (PRICE)
MINAGRI
24
Post Harvest and Agribusiness Support Project (PASP)
MINAGRI
25
Cash and Export Crops Development Project (PDCRE)
MINAGRI
26
Institutional Support for feeder roads rehabilitation and maintenance
project
MINAGRI
27
Kirehe Community Based Watershed Management Project-KWAMP
MINAGRI
28
Project Preparation Advance for Rwanda Feeder Roads Development
Project
MINAGRI
29
Bugesera Agricultural Development Support Project (PADAB)
MINAGRI
30
Deepening Democracy and Accountable Governance
MINALOC
31
Projet d’Appui a la Formation Professionnelle (PAFP)
MINALOC
32
Single Project Implementation Unit (SPIU)/MINALOC
MINALOC
33
JADF NDIS
MINALOC
34
Projet d'Appui au Development Local du District Gakenke (PADL
GAKENKE)
MINALOC
35
Deepening Democracy Through Strengthening Citizens Participation &
Accountable Governance
MINALOC
36
Inclusive Participation in Governance Program
MINALOC
37
Support Project for Rwanda Development Initiative
MINALOC
38
Transformation Capacity Building for EDPRSII
MINECOFIN
39
Gender Equitable Local Development Project (GELD)
MINECOFIN
20
Full name of the Project
Name of the Parent Ministry/Agency
40
Public Financial Management-Basket Fund
MINECOFIN
41
Building Inclusive Financial Sector in Rwanda (BIFSR)
MINECOFIN
42
Gender Responsive Budgeting Program
MINECOFIN
43
Aid Coordination, Harmonization and Alignment project
MINECOFIN
44
Strengthening Evidence0Based Policy Planning, Analysis and Monitoring
& Evaluation Project
MINECOFIN
45
Support to the EDF National Authorization Office0Aid Management
Component
MINECOFIN
46
Support to the EDF National Authorization Office0Support Unit
MINECOFIN
47
Support for Effective Cooperation Development for Result
MINECOFIN
48
Rwanda Automated Local Government Revenue Management System
MINECOFIN
49
SPIU-MINECOFIN
MINECOFIN
50
IDF Grant for Capacity Building in Economic and Financial Analysis to
Support the Rwandan Public Investment
MINECOFIN
51
Rwanda Development Gateway (RDGG)
MINEDUC
52
Skills Development in Science and Technology
MINEDUC
53
Skills Development Project
MINEDUC
54
Education III
MINEDUC
55
WDA TA Pool Fund Project
MINEDUC
56
Human resource development (PDRH)
MINEDUC
57
Poverty Environment Initiative (PEI)
MINERENA
58
Single Project Implementation Unit (SPIU)/REMA
MINERENA
59
Competitiveness & Enterprise Development Project(CEDP)
MINICOM
60
Enhanced integrated frame work
MINICOM
61
Governance for Competitiveness Technical assistance Project
MINICOM
62
Single Project Implementation Unit (SPIU) MINICOM
MINICOM
63
Support to women in informal Cross Borger trade
MINICOM
64
TRIBS -Program Estimate no.2
MINICOM
65
Rwanda Institute of Cooperatives, Entrepreneurship and Microfinance
(RICEM)
MINICOM
66
Building an Inclusive Financial Sector in Rwanda Program (BIFSIR)
MINICOM
67
Rural Small and Microenterprise Promotion Project-PPPMER II
MINICOM
68
Rwanda Investment Climate project (RICP)
MINICOM
69
Support to Small Medium Enterprises (SMEs) Development
MINICOM
70
Rwanda Electricity Sector Access Program-Dutch Funds
MININFRA
71
Three Hydroelectric Power Plants Rehabilitation Project Mukungwa, Gihira
and Gisenyi
MININFRA
72
National Rural Water Supply and Sanitation Program (PNEAR)
MININFRA
73
Increase Rural Energy Access in Rwanda Through Public Private
Partnerships Project (IREARPPP)
MININFRA
74
Access to Electricity for Rural Population by Utilisation of Renewable
Energy Project (EPRER)
MININFRA
75
Urban Forum Project (UN -HABITAT)
MININFRA
76
National Domestic Biogaz Project
MININFRA
77
WASH (Water Sanitation and Hygiene Promotion project)
MININFRA
78
PEPAPS - Project for Drinking Water and Sanitation in Southern Province
MININFRA
79
Interconnection of Electrical Grids of Nile Equatorial Lakes Countries
MININFRA
80
Rural Water Supply and Sanitation Project (PEAMR)
MININFRA
21
Full name of the Project
Name of the Parent Ministry/Agency
81
Water for African Cities (EVA II)
MININFRA
82
Water Supply and Sanitation Fund (FEA)
MININFRA
83
Lake Victoria Water Supply and Sanitation Program (LVWATSAN II)
MININFRA
84
Electricity Access Scale-up and Sector-Wide Approach Development
Project (EASSDP)
MININFRA
85
Sustainable Energy Development Projects (SEDP)
MININFRA
86
Electricity Access Roll out Program (EARP)-AFD
MININFRA
87
Lake Kivu Monitoring Program
MININFRA
88
Polychlorinated Biphenyls (PCBs )
MININFRA
89
Scaling Up Energy Access Projects (SEAP)
MININFRA
90
Kivu-Belt (2405) Lot 6 Rehabilitation Rubengera-Gisiza Road
MININFRA
91
Lake Victoria Environment Management Project Phase II (LVMP LVBC)
MINIRENA
92
Decentralization Environment Management Phase (DEMP II)
MINIRENA
93
Support Program to the Development of the Forestry Sector in Rwanda
(PAREF BE 2)
MINIRENA
94
Persistent Organic Pollutants (POP's)
MINIRENA
95
Sida Support / Supported National Resources and Environment Program
(NREP)
MINIRENA
96
Program 4 Institutional Development for MINAGRI
MINIRENA
97
PAFOR (Rwanda Forest Management Support Project)
MINIRENA
98
Ground Water Extraction
MINIRENA
99
Rainwater Harvesting Promotion Project.
MINIRENA
100
Afforestation Support Program (PAREF)
MINIRENA
101
National Implementation Project
MINIRENA
102
Institutional Support Program to the Ministry of Health -PHASE IV (MSIV)
MINISANTE
103
Strengthening Public Health in Karongi and Rutsiro
MINISANTE
104
RWA /023 Appui à la mise en œuvre du plan Stratégique du Secteur de la
Sante
MINISANTE
105
Assuring Access to Quality Care Project(RHR Services RWA6R24BRWA6R14A)
MINISANTE
106
E - HEALTH Project
MINISANTE
107
CDC -CoAgs Management
MINISANTE
108
Capacity Development Pooled Fund project (CDPF)
MINISANTE
109
Global Alliance for Vaccines and Immunization (GAVI)
MINISANTE
110
East Africa Public Health Laboratory Networking Project
MINISANTE
111
Rwanda National Tuberculosis Control Strategic Plan
MINISANTE
112
Scaling up access to HIV/AIDS services with focus on prevention in
Rwanda SSF- HIV
MINISANTE
113
Global Fund Rwanda Malaria Grants Consolidated
MINISANTE
114
MOH SPIU/12+ Programme203639
MINISANTE
115
MOH Malaria Elimination Program for Ruhuha
MINISANTE
116
Negligated Desease END/PROJECT
MINISANTE
117
Health Systems Strengthening/Global Alliance for Vaccine and
Immunisation Project (HSS/GAVI
MINISANTE
118
Multisectoral AIDS Project (MAP)
MINISANTE
119
Joint Youth Program
MYICT
120
Single Stream Fund HIV/MYICT
MYICT
121
National Biodiversity Strategy and Action Plan (NBSAP)
REMA
122
Climate Change Project
REMA
22
Full name of the Project
Name of the Parent Ministry/Agency
123
Ozone Project
REMA
124
Vulnerable Ecosystem Recovery Program towards, climate change
resilience (VERP Program)
REMA
125
Lake Victoria Environmental Management Project Phase Two (LVEMPII)
REMA
126
Landscape Approach for Forest and Restoration and Conservation Project
(LAFREC)/ REMA
REMA
127
Early Worming Project Under Least Developed Countries Project (LDCF)
REMA
128
Supporting Ecosystem Rehabilitation and Protection for Pro0poor Green
Growth Program (SERPG)
REMA
129
Integrated Management of Critical Ecosystems Project (IMCE)
REMA
130
ENR SWAP / REMA
REMA
131
National Biosafety Framework (NBA)
REMA
132
ACP/REMA
REMA
133
Small Scale Funding Agreement (SSFA) Preparation of LDCF 2
REMA
134
Technical Support Program to the Republic of Rwanda on Climate and
Hydrology (TSPCHR)
REMA
135
Small Scale Funding Agreement (SSFA) Clean Vehicle Emission
Regulation.
REMA
136
AEIN /African Environment Information Network
REMA
137
Bugesera Project (UN-HABITAT)
RHA
138
Rubavu Project (UN-HABITAT)
RHA
139
Urban Solid Waste Management
RHA
140
AQUPO
RHA
141
Support to Participatory Forest Management (PAREF NL2)
RNRA
142
Rainwater Harvesting in High Density Areas of Nyarugenge, Gasabo,
Kicukiro, Musanze, Nyabihu and Rubavu Districts
RNRA
143
Reducing Vulnerability to Climate Change(RVC3CBA/RNRA)
RNRA
144
Authority of Lake Kivu Basin and Rusizi River (ABAKIR)
RNRA
145
Projet d’Infrastructures Routières
RTDA
146
Aménagement et Asphaltage de la Route Mayange- Nemba
RTDA
147
East Africa Trade and Transport Facilitation (EATTFP)
RTDA
148
Multinational Bujumbura-Gisenyi (Lot 3 Cyangugu-Ntendezi-Mwityazo:
50km)
RTDA
149
Ngororero0Mukamira Road
RTDA
150
Butare-Kitabi0Ntendezi Road Project (Lot.3 Crete Congo-Nil-Ntendezi:
3km)
RTDA
151
Multinational Road Project Muguna Mabanda Nyanza Lake & Ruvumbu
Lake and Rubavu-Gisiza Lot 7
RTDA
152
Transport Sector Development Project (PDST)
RTDA
153
Kitabi-Crete Congo Nil
RTDA
154
Institution Support to RTDA/MININFRA Program Estimate NO: 1
RTDA
155
Huye-Kitabi Road Rehabilitation (53 km)
RTDA
156
Kigali-Kasese Railway Project
RTDA
157
Rwanda Road Support Program
RTDA
158
Gitarama-Ngororero Road
RTDA
159
Isaka-Kigali Railway 1
RTDA
160
Isaka-Kigali Railway 11
RTDA
161
Transaction Advice and Capacity Building Project
MININFRA
162
Rwanda Resource Efficiency and Cleaner Production
MINICOM
23
Full name of the Project
Name of the Parent Ministry/Agency
163
Rwanda Sustainable Wood Land Management and natural Forest
MINIRENA
164
Ecosystem Rehabilitation
REMA
24
iii) Local Government
Ref
Code
Full name of the Ministry or Agency
1
4000
NGOMA DISTRICT
2
4100
BUGESERA DISTRICT
3
4200
GATSIBO DISTRICT
4
4300
KAYONZA DISTRICT
5
4400
KIREHE DISTRICT
6
4500
NYAGATARE DISTRICT
7
4600
RWAMAGANA DISTRICT
8
4700
HUYE DISTRICT
9
4800
NYAMAGABE DISTRICT
10
4900
GISAGARA DISTRICT
11
5000
MUHANGA DISTRICT
12
5100
KAMONYI DISTRICT
13
5200
NYANZA DISTRICT
14
5300
NYARUGURU DISTRICT
15
5400
RUSIZI DISTRICT
16
5500
NYABIHU DISTRICT
17
5600
RUBAVU DISTRICT
18
5700
KARONGI DISTRICT
19
5800
NGORORERO DISTRICT
20
5900
NYAMASHEKE DISTRICT
21
6000
RUTSIRO DISTRICT
22
6100
BURERA DISTRICT
23
6200
GICUMBI DISTRICT
24
6300
MUSANZE DISTRICT
25
6400
RULINDO DISTRICT
26
6500
GAKENKE DISTRICT
27
6600
RUHANGO DISTRICT
28
6700
NYARUGENGE DISTRICT
29
6800
KICUKIRO DISTRICT
30
6900
GASABO DISTRICT
31
7000
CITY OF KIGALI
25