2010年-世界发展银行全球_Republic_of_Rwanda___Technical_Assistance_for_Public_Expenditure_Management_86页_1mb

报告摘要

Summary of Report No. 54811-RW: Technical Assistance for Public Expenditure Management in Rwanda

Core Content

This Policy Note outlines the findings and recommendations of the World Bank's Technical Assistance for Public Expenditure Management (TA-PEM) program in Rwanda, designed to support the Government in implementing reforms to improve spending efficiency and institutionalize public expenditure reviews (PERs) within the context of the Economic Development and Poverty Reduction Strategy (EDPRS). The report emphasizes the need for evidence-based planning and budgeting to achieve the goals of accelerated growth and poverty reduction.

Main Viewpoints

Institutionalizing PERs: The Government of Rwanda aims to institutionalize the public expenditure review process to support performance-based budgeting (PBB) and ensure value for money in public spending.
Spending Efficiency: Improving efficiency is critical due to constrained resources and the need to meet EDPRS targets. The focus is on enhancing the effectiveness of spending in key sectors such as education, agriculture, and infrastructure.
Effectiveness: The reforms should also enhance the distributional impact of public spending to reduce inequality and improve poverty reduction outcomes.
Macro-fiscal Framework: Rwanda's macro-fiscal framework remains sound, but there is a need for reforms to improve revenue mobilization and fiscal risk management, especially with the increasing use of public-private partnerships (PPPs) and decentralization.
Data and M&E Systems: A robust monitoring and evaluation (M&E) system is essential for institutionalizing PERs and ensuring that budget execution aligns with the EDPRS goals.

Key Information

1. Background and Context

In 2008, Rwanda launched the Economic Development and Poverty Reduction Strategy (EDPRS) and sought technical assistance to improve public expenditure management.
The World Bank designed a two-year TA-PEM program to support the Government in implementing reforms to enhance spending efficiency and institutionalize PERs.
The TA-PEM program is based on background papers and coordinated work with other donors, including the African Development Bank and DFID.

2. Macro-Fiscal Framework

Rwanda's macro-fiscal framework has supported substantial growth and poverty reduction over the past decade, with an average annual growth rate of around 8%.
The EDPRS aims to improve the quality of education and health services and reduce the mortality of women and children.
The recent financial crisis has increased the need for public spending to meet growth targets, highlighting the importance of efficiency improvements.
The Government plans to scale up investments and PPPs, which will require better fiscal risk assessment and management.

3. Prioritized Reforms for Improved Efficiency and Institutionalized Public Expenditure Reviews

Linking Programs to the Budget and MTEF: Strengthening and standardizing the definition of programs and sub-programs across sectors is crucial for aligning activities with EDPRS goals.
Standardizing Indicators and Performance Contracts: Developing a standardized framework for M&E indicators across districts and sectors is necessary to support effective performance-based management.
Capacity Building: Enhancing capacity in the Government is essential for implementing PFM reforms, particularly in areas such as planning, budgeting, M&E, and analytical work.
Integration of SWAPs with MTEF: Sector-wide approaches (SWAPs) need to be integrated with the MTEF to ensure a consistent and sustainable planning process.

4. Monitoring and Evaluation and Related Data Needs

A comprehensive and integrated M&E system is needed at the district, sector, and national levels to ensure alignment with EDPRS goals.
Standardizing output indicators and ensuring they reflect national and sectoral objectives is critical.
Programmatic budgeting and MTEF processes should focus on results and include data on program costs relative to outputs.

5. Improved Targeting of Public Spending

Targeting resources to the poorest areas can accelerate poverty reduction and growth.
The Eastern Province has shown higher growth and poverty reduction due to better resource targeting.
The Village Umurenge Program (VUP) is a useful instrument for improved regional targeting, but requires a robust M&E system and updated poverty measures.
A mechanism for updating the allocation formula to reflect current poverty and capacity levels needs to be developed.

Conclusion and Roadmap

The TA-PEM program has produced a series of analyses and recommendations to support the Government's reform efforts.
The roadmap includes strengthening capacity at decentralized levels, improving the targeting of public spending, and institutionalizing PERs through a comprehensive M&E system.
Continued collaboration with development partners and a focus on evidence-based budgeting are essential for achieving the goals of the EDPRS.

Annexes and References

Annex 1: Legal Framework for Public Financial Management in Rwanda
Annex 2: Timeline of Public Finance Reforms in Rwanda
Annex 3: Overview of the PEFA Assessment of Rwanda's PFM System
Annex 4: The Institutional Framework for Monitoring and Evaluation in Rwanda
Annex 5: Possible Investment Process for Rwanda
Annex 6: Managing Fiscal Discipline to Contain Risks in PPP Projects
Annex 7: Outputs of the TA-PEM
Annex 8: References
Annex 9: List of Background Papers
Annex 10: Rwanda at a Glance

List of Boxes

Box 1: What is Performance Based Budgeting (PBB)?
Box 2: Common Development Fund – Public Expenditure Tracking Survey (CDF-PETS)
Box 3: Factors Hampering Efficiency in the Transfer of Resources to Districts in Agriculture
Box 4: Types of Public Expenditure Reviews
Box 5: The MTEF and Public Expenditure Reviews

List of Figures

Figure 1: Priority as share of Total Spending
Figure 2: Priority as share of Total Spending
Figure 3: Real and Nominal Trends in Spending
Figure 4: Revenue as Share of GDP – Rwanda and Comparator Countries
Figure 5: Trend in GDP Growth and the Fiscal Deficit (as share of GDP)
Figure 6: Regional Distribution of Spending, 2004-2007
Figure 7: Investment and Agriculture Spending - 2001 and 2006
Figure 8: Regional Access to Services in 2006
Figure 9: Regional Access to Services in 2006
Figure 10: Rural-Urban Provincial Sources of Per Capita Consumption Growth
Figure 11: Agriculture Spending Allocation by Program, 2008
Figure 12: Education Sector Spending Allocation

List of Tables

Table 1: Average Expenditure Shares and GDP per capita, 2000-2007
Table 2: Priority Spending as a share of the Budget Over the Medium Term
Table 3: Budget Execution Rate, 2006-2008
Table 4: Selected Program Level Budget Execution Rate, 2007 and 2008
Table 5: Government Finance Over the Medium Term
Table 6: Regional Poverty Patterns
Table 7: Benefit Incidence of Education in Rwanda, 2008
Table 8: Reason for dropping out of school by urban-rural areas and by gender
Table 9: Indicative Timeline for Institutionalizing the PER
Table 10: A Logframe for Institutionalizing the Public Expenditure Review in Rwanda
Table 11: Prioritized Reform Areas for Improved Spending Efficiency in Rwanda