The Public Accounts Committee (PAC) has recommended that the Ministry of Justice work with the Judiciary to pursue cases in which public institutions spent government funds but failed to provide supporting documents showing how the money was used.
The recommendation is among a series of resolutions adopted by the committee on Tuesday, August 4, after reviewing findings in the Auditor General's report for the fiscal year ended June 30, 2025.
PAC Deputy Chairperson MP Cécile Murumunawabo said several institutions failed to properly account for public funds, raising concerns about financial management and accountability.
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"The Ministry of Justice should task the Judiciary to follow up on money that government institutions spent but could not provide proof of how it was used," Murumunawabo said.
Unexplained expenditure
PAC highlighted several cases of expenditure that lacked adequate justification.
At the Rwanda Housing Authority (RHA), the committee questioned the payment of Rwf45.7 million for artificial turf at Huye Stadium, saying there was no clear explanation of how the funds were spent.
The committee also raised concerns over Rwf340 million added to bills of quantities for wastewater treatment plants at Muhima and Bushenge hospitals, despite the contracts not being revised.
PAC further questioned RUGC Ltd, a subsidiary of the Rwanda Social Security Board (RSSB), over Rwf1.5 billion spent on kitchen equipment for a hotel that had not yet been constructed.
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According to Murumunawabo, the equipment has remained in storage since 2023, costing Rwf1.8 million every month because the hotel is yet to be built.
PAC also noted that the company failed to provide supporting documents explaining the use of Rwf3.34 billion.
Project delays persist
PAC Chairperson MP Valens Muhakwa said delayed implementation of projects and contracts remains one of the most common weaknesses across public institutions.
"There are projects that have approved documents but whose implementation has been delayed," he said.
Muhakwa cited repeated contract extensions, slow procurement processes and delayed execution of development projects.
Among the affected initiatives are cross-border roads, G+ schools, the Rwanda Digital Acceleration Project and projects implemented by the National Agricultural Export Development Board (NAEB).
"There are also institutions that acquired equipment which is not being used," he added.
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WASAC, education and health under spotlight
PAC also flagged operational challenges at the Rwanda Water and Sanitation Corporation (WASAC), including delays in connecting new customers, production of treated water that remains unused and slow implementation of projects such as the Kigali Centralised Sewage System.
The committee recommended that Parliament summon the Minister of Infrastructure to explain measures being taken to address procurement, project maintenance and unused water production capacity at WASAC.
In the education sector, PAC cited shortcomings in the smart education programme, including damaged equipment that has not been repaired and poor internet connectivity in schools.
"The Ministry of Education should resolve challenges affecting smart education, including internet connectivity, within six months," Murumunawabo said.
The committee also directed Rwanda Polytechnic to refund Rwf256.6 million in student collateral payments.
In the health sector, PAC gave the Ministry of Health 12 months to address challenges affecting wastewater treatment plants and incinerators at health facilities.
Infrastructure and agriculture
PAC further urged the Ministry of Infrastructure to speed up delayed projects, including the Base–Kidaho road, the Nkombo boat project, G+ schools in Musanze, the Bumbogo affordable housing project and wastewater treatment facilities in Kigali.
The committee also called on the ministry to explain measures being taken to improve the durability of roads.
PAC similarly raised concerns over delayed agricultural projects, including the Nyamagabe breeding centre, which was expected to be completed by February 2024 but remained unfinished in 2025.
Muhakwa acknowledged improvements in public financial management but said significant challenges persist.
"There has been progress compared to previous years, but there is still much that needs to be done," he said.
PAC conducted public hearings between June 25 and July 10, reviewing 76 public institutions, projects and entities selected from the Auditor General's report based on adverse audit opinions, value-for-money concerns, failure to implement audit recommendations and findings from specialised audits.