The recently published Auditor General’s report for the financial year ended on 30 June 2023 indicates that 25 districts out of 27 (92.5%) obtained a financial clean audit opinion.

According to the Ministry of Local Government (MINALOC), this is a tremendous milestone achieved for accountability in local government compared to previous fiscal years. The number of districts with financial clean audit opinions in Rwanda has significantly increased from just 3 in 2021 to 12 in 2022 and 25 in 2023.

In the recent report, only two districts (Kamonyi and Ruhango) obtained “except for” qualifications in their financial audit for the financial year ended 30 June 2023 compared to 13 districts in the preceding financial year.

The Minister of Local Government, Musabyimana Jean Claude, expressed that this achievement is the result of different strategic plans, including, among others, peer learning and peer review mechanisms; working as a team among Public Finance Management (PFM) Committees to ensure that required documents by auditors are available on time; guidance, support, and facilitation through capacity building and advocacy; rolling out IFMIS to non-budget agencies and introducing PFM expert at Provincial level, and PFM internees at District level.

“We commend everyone at MINALOC, Provinces, Districts, and partners who contributed to this tremendous local government milestone. Our government remains firmly committed to accountability, a transformative value on our path to development journey.” said Minister Musabyimana.

On the aspect of compliance with laws and regulations for the financial year ended 30 June 2023, six districts (Huye, Ruhango, Ngororero, Nyamasheke, Karongi, and Nyaruguru) received “clean audit” qualifications; 21 districts received "except for" qualifications.

Regarding the component of value for money, like in the previous year, no district obtained an unqualified audit opinion. In this category, at least 23 districts obtained qualified opinions, compared to 18 districts in the previous audit.

MINALOC also noted a steady improvement in implementing the Auditor General's recommendations. The implementation rate rose from 56.5% in 2021 to 65% in 2022 and further to 67% in 2023. In 2023, Nyaruguru District achieved the highest rate at 84%, while Ngoma District had the lowest rate at 46%.
 

District performance trend for the last 3 years

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