Muri raporo raporo ye y’umwaka wa 2020 Umugenzuzi Mukuru w’Imari ya Leta Biraro R. Obadiah yagejeje ku Nteko Ishinga Amategeko imitwe yombi kuri uyu wa kabiri tariki ya 11 Gicurasi, 2021 yavuze ko agera kuri miliari 5 na miliyoni 700 babuze irengero ryayo.
Nk’uko biteganywa n’ingingo ya 166 y’Itegekonshinga ry’u Rwanda, iyi raporo yashyikirijwe imitwe yombi y’Inteko Ishinga Amategeko.
Iyi raporo igaragaza ibyavuye mu bugenzuzi bwerekeye imikoreshereze y’umutungo (Financial Audit), (…)

Muri raporo raporo ye y’umwaka wa 2020 Umugenzuzi Mukuru w’Imari ya Leta Biraro R. Obadiah yagejeje ku Nteko Ishinga Amategeko imitwe yombi kuri uyu wa kabiri tariki ya 11 Gicurasi, 2021 yavuze ko agera kuri miliari 5 na miliyoni 700 babuze irengero ryayo.

Nk’uko biteganywa n’ingingo ya 166 y’Itegekonshinga ry’u Rwanda, iyi raporo yashyikirijwe imitwe yombi y’Inteko Ishinga Amategeko.

Iyi raporo igaragaza ibyavuye mu bugenzuzi bwerekeye imikoreshereze y’umutungo (Financial Audit), ubugenzuzi bw’amahame (Compliance Audit); ubugenzuzi bwimbitse (Performance Audits), ubugenzuzi bwihariye (Special Audits), n’ubugenzuzi ku ikoranabuhanga (IT Audits) bwakozwe kuva mu kwezi kwa Gicurasi 2020 kugeza muri Mata 2021 n’inama zatanzwe.

Uyu mwaka hagenzuwe 87.8% by’amafaranga yose Leta yagaragaje ko yakoresheje mu mwaka warangiye kuwa 30 Kamena 2020. Umwaka ushize hari hagenzuwe 87.1%.

Usibye ubugenzuzi bwa raporo ikomatanyije ku ishusho rusange y’imali ya Leta, uyu mwaka OAG yagenzuye inzego 175, zirimo ibigo bya Leta bikora ubucuruzi (GBEs) 5, ibigo binini (Boards)10, imishinga 63, ministeri 10, inzego z’ubutegetsi bwite bwa leta 29, uturere 30 n’umujyi wa Kigali, n’ibitaro by’uturere 26.

Umugenzuzi Mukuru w’Imari ya Leta yabwiye inteko ati: “Ibi byavuyemo raporo z’ubugenzuzi Ijana na mirongo inani n’umunani (188) mu byerekeye gukurikiza amategeko n’amabwiriza na (188) mu byerekeye imikoreshereze y’umutungo.”

Yongeyeho ko “izi raporo zihariye kuri buri rwego ziza gushyigikira ibyavuye mu bugenzuzi bwa raporo ikomatanyije ku ishusho rusange y’imali ya Leta.”

Muri uyu mwaka, mu bugenzuzi bwerekeye imikoreshereze y’umutungo (Financial Audit) raporo ntamakemwa (Unqualified) zabaye 53%, qualified opinions ziba 32%, naho adverse Opinion ziba 15%.

Mu byerekeye gukurikiza amategeko n’amabwiriza raporo ntamakemwa (Unqualified) zabaye 32%, qualified opinions ziba 38%, naho adverse Opinion ziba 30%.

Nta disclaimer opinion (Agahomamunwa) kabonetse muri uyu mwaka yaba mu bugenzuzi bwerekeye imikoreshereze y’umutungo n’ubwerekeye gukurikiza amategeko n’amabwiriza.

OAG kandi yakoze ubugenzuzi bwimbitse 9, ubugenzuzi bwihariye 20, n’ubugenzuzi ku ikoranabuhanga 5.

Ubugenzuzi bwimbitse bwibanze ku kurengera ibidukikije, kwimura abantu ku mpamvu z’inyungu rusange, ubucuruzi n’inganda, kwinjiza imisoro n’amahoro, imikoreshereze y’ubutaka, ubuhinzi, ibikorwaremezo n’uburezi.

Igenzura ryakozwe muri uyu mwaka ryagaragaje ko amafaranga yakoreshejwe nta nyandiko ziyasobanura; amafaranga yasohotse inyandiko zidahagije; amafaranga yasesaguwe; amafaranga yasohotse nta burenganzira n’amafaranga yanyerejwe cyangwa yasohotse mu buriganya yagabanutse ku kigero cya 65% ugereranije n’umwaka ushize. Yose hamwe yabaye Miliyari 5.7 Frw avuye kuri miliyari 8.6 mu mwaka wa 2019.

N’ubwo habayeho uku kugabanuka ariko, imikoreshereze y’umutungo wa Leta mu nzego zimwe iracyagaragamo ibibazo ndetse ikeneye kunozwa kurushaho.

Umugenzuzi mukuru w’Imari ya Leta yabwiye Inteko ati: “amafaranga yakoreshejwe bitari ngombwa cyangwa hadakurikijwe amategeko, n’ayasesaguwe yashoboraga kuramirwa iyo inzego za Leta zitwararika mu mikorere yazo kandi zigacungana ubushishishozi umutungo rusange.”

Yanagaragaje muri raporo ye ko igipimo cyo gushyira mu bikorwa inama zitangwa n’ubugenzuzi cyiyongereyeho 3% muri uyu mwaka. Uyu mwaka inama zashyizwe mu bikorwa ku kigero cya 47% ugereranije na 44% by’inama zashyizwe mu bikorwa umwaka ushize wa 2019.

Cyakora ikigereranyo cy’uko inama z’ubugenzuzi zishyirwa mu bikorwa ntikiragera kuri 50% mu myaka itatu ishize.

Ibindi bibazo byagaragaye inzego zose zihuriyeho birimo ibiterwa n’ubuyobozi budakurikirana kandi ntibwubahirize amabwiriza yo gucunga neza imali n’umutungo bya Leta, kutagaragaza amafaranga yinjijwe n’ayakoreshejwe n’inzego zitagenerwa ingengo y’imali / NBAs mu ngengo y’imali y’igihugu yatowe; amasezerano yadindiye n’ayatawe atarangiye imirimo ikaba itarasubukurwa; amasezerano afite imirimo yahagaze n’imitungo idakoreshwa; no kunanirwa kugaruza avansi yo gutangira imirimo no kudafatira ingwate zo kurangiza imirimo neza.

Iyi ni raporo y’ubugenzuzi ya mbere Umugenzuzi Mukuru agejeje ku Nteko kuva u Rwanda rwatangira kuva mu buryo bw’ibaruramari bwa “Cash basis of accounting” rwinjira mu bwa “Accrual basis IPSAS”.

Umugenzuzi Mukuru w’Imali ya Leta akaba yaratanze umusanzu mu byerekeye gushyira mu bikorwa ubu buryo bushya kandi akazakomeza gukurikirana uko bushyirwa mu bikorwa.

Nubwo ari bwo bugitangira, Umugenzuzi Mukuru w’Imari ya Leta yavuze ko ari “ibyo kwishimira” Yavuze ati: “Ubu buryo nibwo bwonyine bw’ibaruramari ya leta bwuzuye, buzafasha Guverinoma guteza imbere kubazwa inshingano no gukorera mu mucyo mu micungire y’umutugo wa leta.”