Rwanda: Public Accounts Committee and audit follow-up

The audit report reaches Parliament

The Office of the Auditor General describes itself as an independent State organ under Article 166 of the Constitution. Under Article 167(1) it submits each year, to both Chambers of Parliament, a complete report on the prior year's State budget balance sheet. The report goes in prior to the commencement of the session devoted to the examination of the State budget of the following year. Under Article 167(2) copies go to the President of the Republic, the Cabinet, the President of the Supreme Court and the Prosecutor General ¹.

On 6 May 2026 Auditor General Alexis Kamuhire presented the 2025 Annual Audit Report to both Chambers. The Office says it covers the year ended 30 June 2025, 252 public entities, 297 audit reports and 96% of government expenditure ².

How the Public Accounts Committee works

On 25 June 2026 Parliament announced public hearings by the Public Accounts Committee from 25 June to 10 July 2026 for 76 institutions, projects and entities, on findings for the year ended 30 June 2025. The committee was chaired by Valens Muhakwa. One selection criterion was entities that "implemented less than 80% of previously issued Auditor General recommendations" ³.

Parliament said the hearings are "not solely intended to point out mistakes" and give institutions a chance to present corrective measures ³.

Resolutions and government responses

After the hearings the committee reports to the plenary of the Chamber of Deputies, which adopts resolutions. On 4 August 2026 the Chamber adopted resolutions on the committee's report for the year ended 30 June 2025. They asked the Prime Minister to strengthen coordination of the Fortified Blended Food programme against malnutrition and stunting. They directed the Ministry of Infrastructure to speed up delayed projects, and said the Minister will appear before Parliament. Other resolutions went to the ministries of Education, Health, Local Government and Justice ⁴.

Parliament said institutions must act "within specified timelines" but the page does not state them. It said: "Relevant parliamentary committees will monitor the implementation of the resolutions" ⁴.

In an earlier plenary on 1 November 2023, the Chamber adopted the committee's report on the 2021/2022 audit. Deputies asked the Prime Minister to address expropriation compensation and to "take serious measures against Heads of public institutions" who did not answer requests for written explanations. They asked the Minister of Justice to report on a plan to recover misused funds ⁵.

This site has not found a published written government reply to a committee report or to the resolutions, as of 22 October 2026.

Auditor General follow-up practice

In its May 2026 presentation the Office reported the rate of implementation of earlier recommendations as 65%, against 60% in 2024. It reported unqualified opinions on financial statements for 97% of entities, against 94% in 2024 ².

The committee uses that rate to choose whom to call. The 80% threshold for hearings is set out in Parliament's June 2026 notice ³.

Where to find documents

• Hansard: PDF records of sittings (procès-verbaux) for the Senate, the Chamber of Deputies and joint sittings, filtered by legislature and year ⁶.
• The Oversight page, which Parliament says carries reports approved by the plenaries. Its filters showed no documents when this site checked it on 22 October 2026 ⁷.
• News items on committee hearings and resolutions on the Parliament website ⁴.
• Auditor General reports and mandate on the Office's website ¹.

Records on this site

This site has no Rwanda recommendation record yet. Records follow the method in How to track a recommendation. For a neighbouring system, see the Uganda page.