Local government minister Jean-Claude Musabyimana has commended 25 districts with financial clean audit opinion as listed in the Auditor General Report for the 2022/23 financial year. This was during the Rwanda Association of Local Government Authorities (RALGA) General Assembly, on June 6. A clean audit report means the auditor did not find any issues with a company's financial records. ALSO READ: Auditor General to present findings on state finances to Parliament The Auditor General’s report for the financial year ended on June 30, 2023 indicates that 25 districts out of 27 (92.5%) obtained a financial clean audit opinion. According to the Ministry of Local Government (MINALOC), compared to previous fiscal years, this is a tremendous milestone achieved for accountability in local government. ALSO READ: 10 key highlights from Auditor General’s report The number of districts with clean financial audit opinions increased from three, in 2021, to 12 in 2022, and 25 in 2023. In 2023, only two districts - Kamonyi and Ruhango - obtained “except for” qualifications in their financial audits. This kind of audit qualification means that the auditor may disagree with the treatment or disclosure of a matter in the financial statements but concludes that the effect of the disagreement is not so significant that an adverse opinion is required. “Our government remains firmly committed to accountability, a transformative value on our path to development. The financial clean audit achievement in districts is the result of different strategic plans, including, among others, peer learning and peer review mechanisms, working as a team among public finance management committees to ensure that required documents by auditors are available on time,” said Musabyimana. He added that guidance, support, and facilitation through capacity building and advocacy, rolling out Integrated Financial Management Information Systems (IFMIS) to non-budget agencies and introducing Public Finance Management (PFM) experts at provincial level, and Public Finance Management (PFM) internees at district level as well as Rwanda Association of Local Government Authorities (RALGA) aided the improved performance. On the aspect of compliance with laws and regulations for the financial year ended June 30, 2023, six districts – Huye, Ruhango, Ngororero, Nyamasheke, Karongi, and Nyaruguru – received “clean audit” qualifications while 21 districts received except for qualifications. ALSO READ: Districts face accountability challenges The minister said there is also 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, 46%.
