The government has made progress in opening up its budget process, but the latest Open Budget Survey (OBS) shows that gains have been uneven, with public participation still low, parliamentary oversight below its 2017 level and some key budget documents becoming less comprehensive.
The OBS, produced by the International Budget Partnership (IBP), is the world's only independent, comparative assessment of budget transparency, public participation and oversight.
The 2025 survey covers 82 countries and is based on assessments by independent budget researchers in each country.
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In Rwanda, the draft questionnaire was reviewed by a representative of the Ministry of Finance and Economic Planning (MINECOFIN). The findings were presented in Kigali on August 14 by Transparency International Rwanda.
The survey assesses documents, events and developments that took place up to December 31, 2024. Rwanda scored 55 out of 100 on the Open Budget Index, up from 50 in 2023.
Here are five areas highlighted by the survey that need attention:
1. Public participation remains low
Rwanda's public participation score has improved, but it remains the weakest of the three budget accountability pillars.
The score rose from 13 in 2017 to 15 in 2019, remained at 15 in 2021, increased to 16 in 2023 and then jumped to 26 in 2025.
The 10-point increase between 2023 and 2025 is the biggest single-round improvement Rwanda has recorded on this pillar. However, the survey says the improvement was concentrated almost entirely in mechanisms operated by MINECOFIN and districts.
The legislature and the Office of the Auditor General each scored zero on their public participation indicators. The survey found no public-facing participation mechanism through Parliament at any stage of the budget process, while the supreme audit institution had no mechanism for the public to shape or contribute to its audit programme.
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The survey recommends expanding opportunities during budget implementation for citizens and civil society organisations to monitor budget execution and provide input on the delivery of public services and government programmes.
2. Parliamentary oversight has weakened
Rwanda's combined budget oversight score rose from 56 in 2023 to 61 in 2025, but the overall figure masks a significant difference between legislative and audit oversight.
Legislative oversight stood at 64 in 2017, fell to 61 in 2019 and 2021, dropped to 44 in 2023 and recovered slightly to 47 in 2025. This leaves the score 17 points below its 2017 level.
The survey indicates that the decline is concentrated in committee reporting and the timing of budget submission and approval, rather than being linked to a single event.
It recommends that parliamentary committees examine the Executive's Budget Proposal and publish their analysis online. It also calls for a legislative committee to examine in-year budget implementation and publish reports on its findings.
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3.Audit oversight rises but public participation still low
The picture is different when it comes to audit oversight. The score rose from 50 in 2017 to 89 in 2025, a gain of 39 points. It stood at 72 in 2019 and 2021 and increased to 78 in 2023.
The OBS attributes the strong performance partly to the independence and budget autonomy of the Auditor General, as well as consistent attendance at legislative hearings.
However, strong audit oversight has not been matched by public participation in the audit process.
The Office of the Auditor General scored zero on the three indicators assessing public participation, with the survey finding no mechanism for citizens to shape or contribute to the audit programme.
The survey recommends formal mechanisms through which citizens and civil society organisations can contribute to audit programmes and relevant investigations, including citizen participatory audits, social audits, performance audits and public expenditure tracking initiatives.
4. Budget transparency is improving but remains below benchmark
Rwanda's transparency score increased from 45 in 2021 to 50 in 2023 and 55 in 2025.
The 2025 score is five points higher than in the previous round but remains six points below the OBS benchmark of 61.
The OBS says a transparency score of 61 or above indicates that a country is likely publishing enough material to support informed public debate on the budget. The measure assesses the online availability, timeliness and comprehensiveness of eight key budget documents using 109 indicators.
One major improvement came in the Pre-Budget Statement, where Rwanda increased the information provided on debt and revenue.
5. Some key budget documents are less comprehensive
The improvement in the overall transparency score does not mean every budget document performed better.
Between the 2023 and 2025 surveys, the Pre-Budget Statement score jumped from 39 to 89, a 50-point increase. However, the Enacted Budget score declined from 95 to 89, while the Mid-Year Review fell from 74 to 59. The Audit Report improved from 43 to 48.
The survey recommends improving the Executive's Budget Proposal by strengthening disclosures on historical budget performance and fiscal risks, including information on revenues, expenditures and debt.
It also calls for the Mid-Year Review to provide more information on original and updated macroeconomic forecasts, as well as expenditure, revenue and debt outcomes.
For the Audit Report, the OBS recommends including an executive summary and information on steps taken by the Executive to address audit recommendations.
What the figures show
The latest survey presents a mixed picture. Public participation has recorded its biggest improvement yet, rising to 26 out of 100, but remains low. Audit oversight has strengthened substantially to 89, while legislative oversight at 47 remains well below its 2017 level.
Budget transparency has also improved to 55 but remains below the 61-point benchmark. At the same time, individual budget documents have moved in different directions, with the Pre-Budget Statement making a major gain while the Mid-Year Review recorded a 15-point decline.
The OBS recommends expanding public participation throughout the budget cycle, strengthening parliamentary scrutiny and reporting, creating mechanisms for citizens and civil society organisations to contribute to audit processes, and improving the timeliness and comprehensiveness of budget information.