MINALOC - Mifotra

MINALOC, Functional Review draft, 31 March 2008
principle activity planning and financial planning at MINALOC should take place simultaneously with that
of the Districts. The flaws have not yet been well recognised but people are organising themselves to fix
them.
Budget implementation: From 2001 to 2005 MINALOC transferred to each District its current budget
monthly and on the basis of performance. One of the criteria which justified the transfer of funds was the
transmission of good monthly reports. One District could therefore benefit from these transfers because
it had submitted reports while another will not benefit at all because it is considered to have submitted
poor reports. Currently there is a distinction between conditional payments and non-conditional
payments. For the latter, which amounts to a large part of the current budget, since 2006, the Minister of
Finance transfers the funds directly into the District’s accounts. The targeted transfers are part of the
budget of the competent Ministry. As an example, the budget for social affairs is in the account of
MINALOC, for education it is with MINEDUC and for health it is with MINISANTE. Since 2008, the
salaries of health and education agents have been transferred to the accounts of the Districts.
In the past, the Ministry of Finance was more interested in the transfer of funds to the Districts. Once
carried out, it was as if the work had been finished. Currently the Ministry of Finance wants to be more
involved in the evaluation of budget spending. All Districts are in direct contact with the Ministry of
Finance for the evaluation of spending. Before the end of the year, each District will have a «Payments
Manager” 26 position.
Evaluation meetings : There are several evaluation meetings established between MINALOC and the
Districts as well as with Provinces. The programme of meetings is communicated with the PRIMATURE
on an annual basis. These meetings involve a cost and can be held in private places such as a hotel or in
the buildings of a public institution.
As an example, the Unit of Finance and Local Administration has planned one meeting per quarter for
2008 with the Districts and it is to be held in Kigali. The Unit of Good Governance and Territorial
Administration has also planned quarterly meetings with the Province Governors.
Financial reports : Each month Districts send financial reports to MINALOC. These financial reports
include external and domestic revenues while detailing various transfers, their source and their destination
as well as the use of the budget.
Districts also produce annual financial reports which have to arrive at their destination by the 15 th January
of each year. To 15 March 2008, out of 30 Districts, MINALOC has only received 5 reports. The
Districts have problems with computer maintenance and using the financial software at their disposal.
In contrast to the period prior to 2006 when MINALOC was always the first destination for the reports,
today they are sent to MINECOFIN with a copy sent to MINALOC.
There is no policy or clear mechanism for how MINALOC should communicate with the institutions
under its guardianship and those related to it.
Given that MINALOC is a cross-cutting Ministry, it provokes the creation of working tools in
collaboration with the relevant technical Ministries. As an example, the tools relating to fiscal and
financial management are developed in collaboration with MINECOFIN.
Ambivalence of authority: In the past MINALOC developed lots of concepts which, upon reaching
maturity, were handed over to the competent Ministries. These include: Education fund, participative
structures, Ubudehe, Committee of conciliators all of which were passed to the relevant technical Ministry
following their creation.
26 In French “gestionnaire de crédits”
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