Rwanda’s public financial management systems and accountability in the Ministry of Education

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Kampala International University, College of Economics and Management
This thesis is entitled “Rwanda’s Public Financial Management systems and Accountability”. It is presented as a result of a research that was carried out in the Ministry of Education of Rwanda. The study was carried out based on three specific objectives, i.e.; to identify the financial management systems used in public institutions in Rwanda, to determine the efforts towards accountability in Rwanda’s public institutions, and to identify the relationship between financial management systems and accountability in Rwanda’s public institutions. The study was in form of a descriptive correlation design, to describe and analyze the condition of the areas being studied as it was at the time. The study population comprised of 172 employees of the Ministry of Education and other affiliate agencies, from which a study sample of 120 respondents was chosen, using Purposive sampling method. Questionnaires were used in collecting both primary and secondary data. The collected data was analyzed using both qualitative and quantitative methods. The findings showed that there was a generally strong agreement on the credibility of the budget, comprehensiveness and transparency, policy based budgeting, predictability and control in budget execution, accounting, recording and reporting as well as external scrutiny and audit being important elements in the financial management systems in public institutions in Rwanda. In addition, the study findings also showed that there is agreement on privatization, contracting out and Granting of concessions to private entities as positive efforts towards accountability in Rwanda’s public institutions. The study found out that there is a strong correlation between financial management systems and accountability. The researcher concluded that weak public financial management systems are highly likely to compromise the ability of a country to uphold accountability by increasing the vulnerability to corruption risks. The researcher recommends the establishment of tools to develop financial management, performance contracting and institutionalization of the whole concept of financial management.
A thesis presented to the school of postgraduate studies and research Kampala international university Kampala, Uganda in partial fulfillment of the requirements for the degree master of business administration
Accountability, Public Financial Management systems, Ministry of Education, Rwanda