Auditor General Reports Decline in Unlawful Spending and Rise in Clean Audits
By Elias Hakizimana.
Unlawful expenditures have significantly decreased while public entities receiving clean audits have increased, marking a positive trend in the management of public funds, according to Auditor General Alexis Kamuhire.
He presented the findings on April 24 during a joint plenary sitting of parliament, highlighting progress in state finances for the fiscal year ending on June 30, 2023.
The proportion of audited government expenditure rose by one percentage point to 96 per cent, totaling over Rwf4.9 trillion in audited expenditures, Kamuhire reported.
Unlawful expenditure notably dropped by 60 per cent, decreasing to approximately Rwf2.5 billion from Rwf6.45 billion, indicating more than a two-fold reduction.

Unlawful expenditures encompass wasteful, unsupported, unauthorized spending, and fraudulent use of funds.
“There is still a need for chief budget managers to implement strong internal controls to prevent such expenditures,” remarked the Auditor General.
MP Eugene Mussolini commended the Office of the Auditor General for its role in preventing unlawful spending, noting the reduction to Rwf2.5 billion, emphasizing the effective execution of the national budget.
Kamuhire detailed that audits covered 208 public entities, producing 255 reports, including financial, compliance, performance, IT, and special audits.
Notably, 92 per cent of entities received unqualified audit opinions (clean audits) in financial audits, a significant improvement from the previous year.
A gradual improvement in audit outcomes has been observed, although further enhancements in compliance with legislation are needed.
The progress is attributed to improved public financial management, a stable IFMIS system, and collaborative efforts among public entities, including the Office of the Auditor General.
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