The findings, based on the 2023/2024 report of the Office of the Auditor General (OAG), were presented on Thursday, April 2, 2026, to government officials and key stakeholders involved in public financial management. The analysis aims to provide evidence-based insights to improve financial governance, particularly at decentralized levels.
According to the report, irregularities in public finance management remain widespread across all districts and the City of Kigali, with non-compliance to laws and regulations emerging as the most dominant issue. Such irregularities account for 63.2% of all identified financial mismanagement cases, equivalent to over Rwf 1.3 trillion in improperly used public funds.
One of the most alarming trends highlighted is the sharp rise in unsupported expenditures funds spent without proper documentation, which increased by 355% to reach Rwf 13.3 billion. These expenditures alone account for 93% of all financial misuse cases, pointing to serious weaknesses in record-keeping and financial reporting systems.
The analysis further indicates that issues related to asset management surged by 95%, while errors in expenditure management increased by 250%. Overall financial management anomalies rose by 38%, from Rwf 1.13 trillion in the 2022/2023 fiscal year to Rwf 1.34 trillion in 2023/2024.
Procurement processes were also identified as a major source of inefficiency, contributing to 40% of all public finance management challenges. Common issues include delays, poor planning, and non-compliance with procurement laws, all of which undermine the effective delivery of public services.
Additionally, delays in disbursing funds for social support programs, such as the Nutrition Sensitive Direct Support (NSDS), which alone involved over Rwf 10.3 billion have negatively impacted vulnerable populations, with some payments delayed by up to 161 days.
Infrastructure sectors, particularly roads, water and sanitation, and health facilities, were found to be most affected by these financial management gaps, largely due to weak contract management, inadequate planning, and insufficient oversight.
Despite these challenges, the report also notes some progress. For the first time since such assessments began, 19 districts achieved at least 70% implementation of audit recommendations.
Overall compliance with actionable recommendations improved significantly to 71%, up from 57.16% in the previous year, an indication that accountability mechanisms can yield results when effectively enforced.
Speaking at the presentation, TI-Rwanda Executive Director, Apollinaire Mupiganyi emphasized that the issues identified are not new but persistent.
“These are recurring challenges. Their continued existence shows the urgent need for stronger collaboration, professionalism, and effective accountability mechanisms,” he said.
He stressed that sound public financial management goes beyond technical capacity, describing it as a matter of leadership and governance responsibility.
“Managing public funds is not just a technical exercise, it is a governance obligation. Every franc must be used for its intended purpose to improve citizens’ livelihoods,” he added.
The organization recommends strengthening audit follow-ups, enforcing procurement laws, improving planning and project feasibility assessments, enhancing asset management systems, and ensuring timely disbursement of funds. It also calls for clearer institutional responsibilities and stronger coordination among government entities.
Since 2008, TI-Rwanda has conducted independent analyses of Auditor General reports to promote transparency, evidence-based policymaking, and accountability in public finance management. The latest findings reinforce the need for sustained reforms to close long-standing gaps and ensure efficient use of public resources.
