REPUBULIKA Y U RWANDA AKARERE KA HUYE

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1 REPUBULIKA Y U RWANDA AKARERE KA HUYE Icyemezo cy Inama Njyanama N 1 cyo kuwa 2/6/214 gishyiraho ingengo y Imari y Akarere y umwaka wa 214/215. The District Council Decision N 1 of June 2, 214 determining the district finances for 214/215 Fiscal Year. Décision du conseil du District No 1du 2 Juin 214 portant Fixation des Finances du District pour la période de l exercice fiscal 214/215. INGENGO Y IMARI Y AKARERE KA HUYE Y UMWAKA WA 214/215 HUYE DISTRICT BUDGET FOR 214/215 FISCAL YEAR BUDGET DU DISTRICT DE HUYE POUR L EXERCICE FISCALE214/215

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3 REPUBULIKA Y U RWANDA AKARERE KA HUYE Icyemezo cy Inama Njyanama N 1 cyo kuwa 2/6/214 gishyiraho ingengo y Imari y Akarere y umwaka wa 214/215. The District Council Decision N 1 of June 2, 214 determining the district finances for 214/215 Fiscal Year. Décision du conseil du District No 1du 2 Juin 214 portant Fixation des Finances du District pour la période de l exercice fiscal 214/215. INGENGO Y IMARI Y AKARERE KA HUYE Y UMWAKA WA 214/215 HUYE DISTRICT BUDGET FOR 214/215 FISCAL YEAR BUDGET DU DISTRICT DE HUYE POUR L EXERCICE FISCALE214/215

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5 ICYEMEZO CY INAMA NJYANAMA N 1 CYO KUWA 2/6/214 GISHYIRAHO INGENGO Y IMARI Y AKARERE KA HUYE Y UMWAKA WA 214/215. Abagize Inama Njyanama y Akarere ka Huye mu nama yabo yo kuwa 2/6/214; Bashingiye ku Itegeko Ngenga N 12/213 ryo kuwa 12/9/213 ryerekeye imari n umutungo bya Leta nkuko; Bashingiye ku Itegeko N o 59/211 ryo kuwa 31/12/212 n umutungo rishyiraho inkomoko y imari by inzego z ibanze rikanagena imikoreshereze yabyo cyane cyane mu ngingo yaryo ya 4, iya 5, iya 57, iya 58, iya 6, iya 61, iya 62 n iya 63; Bashingiye ku Itegeko N 87/213 ryo kuwa 11/9/213 ryerekeye imitunganyirize n imikorere y inzego z imitegekere y Igihugu zegerejwe abaturage; DISTRICT COUNCIL DECISION N o 1OF 2/6/214DETERMINING THE HUYE DISTRICT FINANCES FOR THE 214/215FISCAL YEAR. The District Council Members of Huye District, in their session of June, 2 th 214; Pursuant to the Organic Law N 12/213 of 12/9/ 213 on State Finances and Property; Pursuant to the Law N o 59/211 of 31/12/212 establishing the sources of revenue and property of decentralized entities and governing their management especially in its articles 4, 5, 57, 58, 6, 61, 62 and 63; Pursuant to the Law N 87/213 of 11/9/213 determining the organization and functioning of the decentralized administrative entities; DECISION DU CONSEIL DU DISTRICT N 1DU 2/6/214 PORTANT FIXATION DES FINANCES DU DISTRICTDE HUYE POUR LA PERIODE DE L EXERCICE FISCAL 214/215. Les membres du Conseil du District de Huye, en leur séance du 2/6/ 214; Vu la Loi Organique N 12/213 du 12/9/21 relative aux finances et au patrimoine de l Etat Vu la Loi N o 59/211 du 31/12/212 portant source de revenus et du patrimoine des entités décentralisées et régissant leur utilisation spécialement en ses articles 4, 5, 57, 58, 6, 61, 62 et 63; Vu la Loi N 8/26 du 24/2/26 relative organisation et fonctionnement des entités administratives décentralisées; 3

6 BEMEJE: Ingingo ya mbere: Amafaranga ateganyijwe kwinjira ADOPT: Article One:Expected revenues ADOPTENT : Article premier: Ressources Hakurikijwe Imbonerahamwe "A" ikurikira, amafaranga ateganijwe kwinjira mu Ngengo y Imari y Akarere ka Huye mu gihe cy umwaka wa 214/215, ahwanye na Miliyari cumi n ebyiri na Miliyoni magana atandatu na mirogo ine n imwe n Ibihumbi mirongo itatu na bitatu n ijana na mirongo itanu n abiri y amafaranga y u Rwanda (12,641,33,152 Frw). Ibisobanuro birambuye byerekeye ateganyijwe kwinjira mu Isanduku y Akarere arimo akomoka ku misoro n andi mafaranga yinjizwa n Akarere, inkunga ziva mu butegetsi bwite bwa Leta ndetse n inkunga zituruka mu bandi baterankunga batandukanye, biri ku mugereka wa mbere w iki cyemezo. In accordance with table "A" below, the expected total resources for the District Budget of Huye for the fiscal year 214/215 are valued at Twelve billion six fourty one Million thirty three thousand and one hundred fiftytwo Rwandan francs (12,641,33,152 RWF). Details of the tax and non-tax revenues, grants from Central Government and other resources from donors are given in annex I of this Decision. Conformément au tableau "A" ci-après, le total des ressources du Budget du District de Huye est évalué pour la période de l exercice fiscal 214/215 à douze milliard six cent quarante un million trois cent trentetrois mille cent cinquante-deux francs rwandais (12,641,33,152 FRW). Les détails des ressources provenant des taxes et nontaxes collectées par le District ainsi que les dons en provenance du Gouvernement Central et des autres bailleurs de fonds sont présentés en annexe I de la présente Décision. Ayo mafaranga akwirakwije ku buryobukurikira: These resources are allocated as follows: Ces recettes se répartissent comme suit : Imbonerahamwe"A" Table"A" Tableau"A" I. AMAFARANGA YINJIZWA I. DISTRICT OWN REVENUES I. LES RECETTES PROPRES DU N AKARERE DISTRICT 1,5,535,289 I.1. Imisoro yakwa n Akarere I.1. District taxes I.1. Taxes du District 451,744,954 I.1.1. Umusoro ku mutungo utimukanwa I.1.1. Fixed asset tax I.1.1. Impôts sur les biens immobiliers 153,586,463 I.1.2. Umusoro ku nyungu z'ubukode I.1.3. Rental income tax I.1.3. Impôts sur le revenu locatif 185,87,4 I.1.3. Umusoro w Ipatanti I.1.4. Trading license tax I.1.4. Droit de patente 112,288,91 I.2. Amahoro yakwa n Akarere I.2. Fees charged by District I.2. Taxes parafiscales imposes par le 58,255,957 District I.2.1. Amahoro yo mu isoko I.2.1.Market fees I.2.1. Frais du marché; 161,91,974 I.2.2. Amahoro yakwa ku marimbi I.2.2. Fees charged on public cemeteries I.2.2. Frais sur les cimetières publics rusange; 4

7 I.2.3. Amahoro kuri parking I.2.3. Fees charged on public parkings I.2.3. Frais de parkings 19,56, 8,, I.2.4. Amahoro kuri za parikingi rusange I.2.4. Fees on public taxi parks I.2.4. Frais sur les parcs de stationnement publics I.2.5. Amahoro kuri parking z ubwato I.2.5. Parking fee on boats I.2.5. Frais de parking pour les bateaux I.2.6. Amahoro y ubukode bw ubutaka I.2.6. Fees on land lease I.2.6. Frais sur la location de terrains 25,28,661 I.2.7. Amahoro yakwa buri mwaka k ubukode bw ubutaka bukorerwaho ubuhinzi n ubworozi I.2.8. Amahoro yakwa buri mwaka k ubukode bw ubutaka bwagenewe gucukurwaho kariyeri I.2.7. Land lease fees to be collected annually on land used for agriculture and livestock activities I.2.8. Fees charged annually on land reserved for quarries exploitation I.2.9. Amahoro y isuku rusange I.2.9. Fees charged on public cleaning services I.2.1. Amahoro yo gushyingirwa ku munsi utandukanye n uwagenwe I Amafaranga atangwa kuri serivisi z ibyangombwa by ubutaka n ibibanza I Amafaranga atangwa ku byemezo n impapuro bitangwa na Leta n inyandiko zishyirwaho umukono na Noteri I Amahoro yakwa ku ruhushya rwo gutwika amakara, kubumba no gutwika amatafari n amategura; I Amahoro yakwa ku cyapa cyamamaza no kuri banderole; I Amahoro yakwa ku cyapa cy ubwato I Amahoro yakwa ku byapa by amagare I Amahoro yakwa ku minara yifashishwa mu itumanaho n isakazamajwi I.2.1. Fee charged on Civil marriage done outside the official business days I Fees charged on provision of land and plot related services I Fees charged on official documents provided by the Government and documents notified by the public Notary I Fees charged on authorizations to burn firewood, clay bricks and roof tiles I Fees charged on advertising billboard or banners I Fees charged on boat number plates I Fees charged on bicycle number plates I Fees charged on communication towers I.2.7. Frais de locations perçus annuellement sur les terrains utilisés pour les activités agricoles et d élevages I.2.8. Frais perçus annuellement sur la location des terrains réservés pour l exploitation des carriers I.2.9. Frais pour les services de nettoyage public I.2.1. Frais pour la célébration d un mariage civil en dehors des jours ouvrables officiels I Frais sur les services liés aux documents de biens immobiliers et aux parcelles I Frais sur les documents officiels délivrés par le Gouvernement et les actes notariés du notaire I Frais pour la délivrance d une autorisation de production des briques cuites, des tuiles et du charbon de bois ; I Frais sur les panneaux publicitaires et banderoles; I Frais sur les plaques d'immatriculation des bateaux ; 22,32, 42,48, 145,862,462 14,266,614 9,17,48 94,477,68 2,998,242 16,785,8 I Frais sur les plaques d'immatriculation des vélos; 1,92, I Frais sur les antennes de communication ; 4,267,836 5

8 I Amahoro yakwa abapakira ibikomoka kuri kariyeri no ku mashyamba I.3. Andi mafaranga atari imisoro yakwa n Akarere I Fees charged on transport of materials from quarries and forests I Frais sur le transport des matériaux provenant des carrières et des forêts 12,, I.3. District non tax revenues I.3. Recettes non fiscales du District 18,534,378 I.3.1 Amahazabu I.3.1 Fines I.3.1 Frais d amendes 18,534,378 I.3.2 Impano n indagano I.3.2 Donations and bequests I.3.2 Dons et legs I.3.3 Amafaranga aturuka ku gaciro k umutungo utimukanwa ugurishijwe muri cyamunara I.3.4 Amafaranga aturuka ku bukode no ku igurishwa ry ubutaka bw inzego z ibanze II. INKUNGA Z UBUTEGETSI BWITE BWA LETA II.1. Inkunga zitagenewe ibikorwa byihariye II.2. Inkunga zigenewe ibikorwa byihariye III.. IZINDI NKUNGA ZIKOMOKA MU NZEGO ZA LETA I.3.3 Fees from the value of immovable property sold by auction I.3.4 Funds obtained from rent and sale of land of decentralized entities I.3.3 Frais perçus sur la valeur d une propriété immobilière vendue aux enchères I.3.4 Recettes provenant du loyer et de la vente des terres des entités décentralisées II. TRANSFERS FROM II.TRANSFERS DU GOUVERNEMENT 9,726,975,333 CENTRAL GOVERNMENT CENTRAL II.1. Block Grant transfers II.1. Transferts non ciblés 1,399,391,262 II.2. Earmarked transfers II.2. Transferts ciblés 8,327,584,71 III. OTHER GOVERNMENT AGENCY GRANTS III. AUTRES TRANSFERTS EN PROVENANCE DE INSTITUTIONS DE L ETAT 456,261,3 IV. AMAFARANGA IV. DONOR FUNDS IV. DONS DES BAILLEURS 91,352,2 Y ABATERANKUNGA V. INGUZANYO V. DOMESTIC LOAN V. EMPRUNTS VI. INYUNGU KW'ISHORAMARI VI. BENEFITS FROM VI. BENEFICES D'INVESTISSEMENTS INVESTMENTS VII. AMAFARANGA ARI KURI VII. DISTRICT OPENING BANK VII. SOLDE DES COMPTES DU 55,99,525 KONTI Z'AKARERE MU NTANGIRIRO Y UMWAKA ACCOUNT BALANCES DISTRICT AU DEBUT DE L'ANNEE FISCALE IGITERANYO CY AMAFARANGA ATEGANYIJWE KWINJIRA (I+II+III+IV+V+VI+VII) TOTAL REVENUES (I+II+III+IV+V+VI+VII) RECETTES TOTALES (I+II+III+IV+V+VI+VII) 12,641,33,152 6

9 Ingingo ya 2: Amafaranga ateganyijwe gusohoka Hakurikijwe imbonerahamwe "B" ikurikira, amafaranga ateganyijwe gukoreshwa mu ngengo y imari y Akarere ka Huye mu mwaka wa 214/215 ahwanye namiliyari CUMI N EBYIRI NA MILIYONI MAGANA ATANDATU NA MIROGO INE N IMWE N IBIHUMBI MIRONGO ITATU NA BITATU N IJANA NA MIRONGO ITANU N ABIRI Y AMAFARANGA Y U RWANDA (12,641,33,152 FRW). Amafaranga yose Akarere gateganya gukoresha agabanijemo amafaranga akoreshwa mu Ngengo y Imari isanzwe igenewe kwishyura Imishahara, kwishyura ibikoresho n imirimo bihabwa Akarere mu kazi ka buri munsi ndetse n amafaranga ashorwa mu mishinga y Iterambere, akwirakwijwe ku buryo bukurikira: Article 2: Expenditures In accordance with table "B" below, the expenditures of the Huye District during the year 214/215 are valued at TWELVE BILLION SIX FOURTY ONE MILLION THIRTY THREE THOUSAND AND ONE HUNDRED FIFTY- TWO RWANDAN FRANCS (12,641,33,152 RWF) The expenditures of the District are allocated towards current expenditures to pay salaries and other goods and services as well as capital expenditures follows: for development projects as Article 2 : Dépenses Conformément au tableau "B"ci-après, les dépenses totales du District dehuyepour la période de l exercice fiscal 214/215 sont évaluées àdouze MILLIARD SIX CENT QUARANTE UN MILLION TROIS CENT TRENTE-TROIS MILLE CENT CINQUANTE-DEUX FRANCS RWANDAIS (12,641,33,152 FRW). Les dépenses totales du District sont réparties en dépenses courantes pour payer les salaires et autres biens et services consommes par le District ainsi que les dépenses en capital pour financer les projets de développement du Districts comme suit : 7

10 Imbonerahamwe "B" Table "B" Tableau "B" I.Amafaranga azakoreshwa mu Ngengo I. Current expenditures I. Dépenses courantes 9,29,679,31 y Imari,isanzwe I.1.Amafaranga yishyura Imishahara I.1. Wages and salaries I.1.Salaires 4,82,861,92 I.2.Amafaranga azakoreshwa mu kwishyura I.2. Goods and services I.2.Biens et services 2,828,48,32 ibintu n imirimo I.3. Imisanzu n amafaranga yoherezwa I.3.Subsidies and current transfers I.3.Subvention et transferts courants 25,, I.4. Imisanzu n inkunga bihabwa II.4. Social benefits II.4. Assistance sociale 1,373,336,89 abatishoboye II.Amafaranga azakoreshwa mu ngengo II.Development projects II.Projets de développement 3,611,354,121 y imari y iterambere II.1. Amafaranga azashorwa II.1. Capital expenditure II.1. Dépenses en capital 3,611,354,121 IGITERANYO CY AMAFARANGA AZAKORESHWA N AKARERE TOTAL DISTRICT EXPENDITURES TOTAL DES DEPENSES DU DISTRICT 12,641,33,152 Amafaranga azakoreshwa n Akarere Details of the District expenditures by Les détails des dépenses du District sont asaranganyijwe hakurikijwe imirongo budget lines, by District EDPRS présentés par lignes budgétaires, par priorités de y ingengo y imari, ibikorwa bijyanye priorities, by sector, by programme and l EDPRS, par secteur d activité, par programme n ingamba zo kurwanya ubukene sub-programmes and by economic et sous-programme et par classification (EDPRS), ibyiciro by imirimo, classification are provided in Appendix économique conformément à l annexe II. porogaramu ndetse n urwego II. rw ubukungu nkuko umugereka wa II ubyerekana.

11 Ingingo ya 3: Uburinganire bw ingengo Article 3: Consolidated Budget Article 3: Equilibre du Budget du District y imari y Akarere Uburinganire bw ingengo y imari y Akarere bw'imari y Akarere yinjira n'isohoka buhujwe ku buryo buteye butya: The consolidated Budget of the Distict is as follows: Equilibre du Budget du District entre les recettes et les dépenses s établissent comme suit: Imbonerahamwe "C" Table "C" Tableau "C" I. AMAFARANGA YINJIZWA I. DISTRICT OWN I. RECETTES PROPRES DU N AKARERE UBWAKO REVENUES DISTRICT 1,556,444,814 a) Amafaranga ava ku misoro y Akarere a) District tax revenues a) Les recettes fiscales du District 1,32,,911 b) Andi mafaranga atari imisoro yakwa b) District non tax revenues b) Les recettes non fiscales du District 524,443,93 n Akarere II. INKUNGA Z UBUTEGETSI BWITE BWA LETA II. TRANSFERS FROM CENTRAL GOVERNMENT II.TRANSFERS DU GOUVERNEMENT CENTRAL 9,726,975,333 a) Inkunga zigenewe ibikorwa byihariye a) Earmarked transfers a) Les transferts ciblés 8,327,584,71 b) Inkunga zitagenewe ibikorwa byihariye b) Block Grant transfers b) Les transferts non ciblés 1,399,391,262 III.. IZINDI NKUNGA ZIKOMOKA MU NZEGO ZA LETA III. OTHER GOVERNMENT AGENCY GRANTS III. AUTRES TRANSFERTS EN PROVENANCE DE INSTITUTIONS DE L ETAT 456, 261,3 IV. AMAFARANGA IV. DONOR FUNDS IV. DONS DES BAILLEURS 91,352,2 Y ABATERANKUNGA V. INGUZANYO V. DOMESTIC LOAN V. EMPRUNTS VI. INYUNGU KW'ISHORAMARI VI. BENEFITS FROM INVESTMENTS VI. BENEFICES D'INVESTISSEMENTS TOTAL REVENUES RECETTES TOTALES 12,641,33,152 IGITERANYO CY AMAFARANGA ATEGANYIJWE KWINJIRA IGITERANYO CY AMAFARANGA ATEGANIJWE GUKORESHWA N AKARERE TOTAL EXPENDITURES OF THE DISTRICT TOTAL DES DEPENSES DU DISTRICT 12,641,33,152 9

12 I. AMAFARANGA AZAKORESHWA MU NGENGO Y IMARI ISANZWE I. CURRENT EXPENDITURES I. DEPENSES COURANTES 9,29,679,31 I.1. Amafaranga yishyura Imishahara I.1. Wages and salaries I.1. Salaires 4,82,861,92 I.2. Amafaranga azakoreshwa mu kwishyura ibintu n imirimo I.3. Imisanzu n amafaranga yoherezwa I.3. Subsidies and current transfers I.2. Goods and services I.2. Biens et services 2,772,228,519 I.3. Subvention et transferts courants 1,398,336, Kwishyura ibirarane 1.4 Payment of Arrears 1.4 Paiement des arriérés 56,251,81 II. AMAFARANGA AZASHORWA MU II. DEVELOPMENT II. PROJETS DE DEVELOPPEMENT 3,611,354,121 MISHINGA Y ITERAMBERE PROJECTS EXPENDITURES 1

13 Ingingo ya 4: Amahame agenga ingengo y imari y Akarere Article 4:Principles of the District budget Article 4:Principes régissant le budget du District 11

14 Hakurikijwe uburyo bw ihuzwa ry ibigize Ingengo y Imari rusange y Akarere n amahame ategeka ko Ingengo y Imari ihurizwa hamwe, igakoreshwa mu mwaka umwe kandi ikagaragaza ibizinjira n ibizakoreshwa byose, Ingengo y Imari y Akarere ihuriza hamwe amafaranga yinjizwa n Akarere ubwako, Inkunga ziva mu Butegetsi Bwite bwa Leta, amafaranga y abaterankunga ndetse n amafaranga azakoreshwa mu Ngengo y Imari isanzwe n igenewe gushorwa mu mishinga y Iterambere Ingingo ya 5: Umuyobozi Mukuru ushinzwe gucunga ingengo y imari y Akarere Umunyamabanga Nshingwabikorwa w Akarere ni we Muyobozi Mukuru ushinzwe gucunga Ingengo y imari ku rwego rw ibanze. In accordance with the concept of the unified budget, the rules of unity, universality and yearly budgeting, and for policy purposes, the District Budget encompasses all revenue generated by the District from its own taxes and non taxes, incomes from Central Government, donor grants as well ascurrent expenditures and capital expenditures. Article 5: Chief Budget Manager for a District Budget The Executive Secretary of the District is Chief Budget Manager for a the District Budget. 12 Conformément au concept du budget unifié et aux règles de l unicité, de l annualité et de l universalité budgétaire, le budget du District intègre la totalité des recettes, des dons et des prêts nets, des dépenses courantes et des dépenses en capital. Article 5: Gestionnaire Principal du Budget du District Le Secrétaire Exécutif du District est le Gestionnaire Principal du Budget du District.

15 Ingingo ya 6: Gahunda irambuye yo gukoresha ingengo y imari y umwaka Mu nzego z ubutegetsi bw ibanze, iyo ingengo y imari yamaze gutorwa, Umuyobozi wa Komite Nyobozi mu butegetsi bw urwego rw ibanze amenyesha inzego zemerewe ingengo y imari, agafatanya na zo gutegura gahunda irambuye y uko ingengo y'imari izakoreshwa. Umuyobozi wa Komite Nyobozi y'urwego rw'ibanze, abyumvikanyeho n abandi bagize Komite Nyobozi y'urwo rwego, atanga uburenganzira bwo gukoresha amafaranga akurikije uko amafaranga yinjira n uko asohoka na gahunda z ibigomba kwitabwaho mbere y ibindi. Article 6:Detailed annual expenditures plan of the budget After the adoption of the budget of the local administrative entities, the Executive Committee Chairperson of the local administrative level shall inform the organs which are entitled to budget and shall, in conjunction with the organs, prepare a detailed expenditures plan of the budget. The Executive Committee Chairperson of the local administrative entity, in consultation with members of the Executive Committee of that entity, shall authorise the use of the expenditure depending on revenues and expenditures and the priorities. 13 Article 6:Plan annuel détaillé d exécution du budget Après l adoption du budget de l Entité Administrative Décentralisée, le Président du Comité Exécutif de l Entité Administrative Décentralisée informe les organes qui ont bénéficié des allocations budgétaires et prépare avec eux un plan détaillé d exécution du budget. Le Président du Comité Exécutif de l Entité Administrative Décentralisée, en concertation avec les autres membres du Comité Exécutif, autorise les dépenses en fonction priorités. des flux de trésorerie et des

16 Ingingo ya 7:Gukoresha amafaranga adateganyijwe Birabujijwe gukoresha amafaranga adateganyijwe mu ngengo y'imari aho yava hose. Ingingo ya 8: Ifatwa ry icyemezo cyo kwishyura Nta mafaranga yishyurwa hatarabanje gufatwa icyemezo mbere kigaragaza ko azishyurwa. Umuyobozi mukuru ushinzwe gucunga Ingengo y Imari y Akarere agomba kugenzura ko inyemezabuguzi zose zakiriwe n Akarere zikandikwa mu bitabo byabigenewe mu gihe kigenwe, akanashyikiriza Ministeri ifite Imari mu nshingano zayo impapuro zisaba ko zishyurwa, itariki yo kwishyura itararenga. Article 7: Extra budgetary expenditures It is prohibited to incur extra budgetary expenditures whatever their source. Article 8:Prior commitment to pay No payment shall be made without prior commitment to pay has been established. The Chief Budget Managers is required to ensure the timely acknowledgement of all invoices by the District and their recording in the appropriate registers in a specific period, and the submission of payment requests to the Ministry in charge of finance, before the due date for payment. 14 Article 7 : Dépenses extrabudgétaires Il est interdit de faire des dépenses extrabudgétaires quel que soit leur mode de financement. Article 8: Engagement préalable au paiement Aucun paiement ne peut être effectué, sans engagement préalablement établi. Le Gestionnaire principal du budget est chargé de veiller à la réception et à l enregistrement dans les délais de toutes les factures reçues par le District et de soumettre des demandes de décaissements au Ministère ayant les finances dans ses attributions avant l échéance de paiement.

17 Ingingo ya 9: Ububasha bwo kuguza ku rwego rw Akarere Mu nzego z ubutegetsi bw ibanze, Inama Njyanama y Akarere ishobora gufata gusa imyenda yo gushora mu mishinga y amajyambere hakurikijwe itegeko rishyiraho inkomoko y imari n umutungo by uturere n Umujyi wa Kigali nk uko kandi biteganijwe mu Itegeko Ngenga N 37/26 ryo kuwa 12/9/26 ryerekeye imari n umutungo bya Leta nkuko ryahinduwe kugeza ubu. Inzego z ubutegetsi bw ibanze ntizifite ububasha bwo gutanga no kwemeza ingwate z inguzanyo ku mutungo rusange wazo. Article 9: Authority to borrow in the local administrative entities In local administrative entities, the Council of each entity may borrow loans for development projects only in accordance with the law establishing the source of finances and property of Districts and the City of Kigali and their use. The organs of local administrative entities do not have powers to give and approve securities on their general property. 15 Article 9 : Pouvoir d emprunter ou d autoriser l emprunt de fonds publics Au niveau des Entités Administratives Décentralisées, le Conseil de chaque entité ne peut contracter les prêts que pour le financement des projets de développement conformément à la loi portant finances des districts et de la Ville de Kigali et régissant leur utilisation. Les Entités Administratives Décentralisées n ont pas le pouvoir de fournir ni d approuver des garanties sur leur domaine public.

18 Ingingo 1 : Itangwa ry uburenganzira bwo kwimura amafaranga avanwa ku ngingo ajyanwa ku yindi. Ku bireba inzego z ubutegetsi bw ibanze, afatanyije na Minisitiri ufite inzego z ubutegetsi bw ibanze mu nshingano ze n abahagarariye inzego z ubutegetsi bw ibanze, Minisitiri ufite imari mu nshingano ze agena imirongo mikuru yerekeye uburyo bukoreshwa mu kuvana amafaranga ku ngingo ashyirwa ku yindi mu ngengo z imari z inzego z ubutegetsi bw ibanze. Inzego z ubutegetsi bw'ibanze zishyiriraho amabwiriza agenga ibyo kwimura amafaranga ku ngingo z ingengo y imari ajyanwa ku zindi. Hatitawe ku biteganywa mu gika cya mbere cy iyi ngingo, kwimura amafaranga ku ngingo uyashyira ku zindi ntibyemewe hagati y ingingo z imishahara n ibijyana nayo n ibindi byiciro Article 1: Authorization of reallocation of funds from one budgetary line to another in local administrative entities In conjunction with the Minister in charge of local administrative entities and representatives of local administrative entities, the Minister in charge of finance shall provide guidelines relating to procedures of reallocation of funds from one budgetary line to another in local administrative entities budgets. Local administrative entities shall issue instructions governing reallocation of funds from one budgetary line to another. Notwithstanding the provisions of paragraph one of this article, reallocation of funds from one budgetary line to another is not allowed between the salary and 16 Article 1 : Autorisation de virement d un poste à l autre applicable aux budgets des Entités administratives décentralisées En collaboration avec le Ministre ayant les Entités Administratives Décentralisées dans ses attributions et les représentants des Entités Administratives Décentralisées, le Ministre ayant les finances dans ses attributions édicte des mesures générales concernant les virements d un poste à l autre applicables aux budgets des Entités Administratives Décentralisées. Les Entités Administratives Décentralisées édictent les directives concernant les virements. Sous réserve des dispositions de l alinéa premier du présent article, aucun virement n est autorisé entre les salaires et d autres avantages y relatifs vers d autres catégories

19 by ingengo y imari isanzwe keretse byemejwe n Inama Njyanama y'urwo rwego rw ubutegetsi bw'ibanze. Ingingo ya 11: Ihagarikwa ry uburenganzira bwo kwishyura n ubwo gushora amafaranga Kuriha amafaranga agenwe mu ngengo y imari y umwaka wa 214/215 byemewe kugeza ku itariki ya 3/6/215, ariko kwemererwa uburenganzira bwo gushora amafaranga azakoreshwa bihagarikwa kuva kuwa 15 Gicurasi k'uwo mwaka, keretse bitangiwe uruhushya rusobanura impamvu yabyo na Minisitiri ufite imari mu nshingano ze. allowances line and other line of recurrent expenditure categories except where approved by the Council of such a local administrative entity. Article 11: Closing date of payment of funds and expenditures commitment Payment of funds provided in the 214/215 budget shall be allowed until June 3, 215 but expenditures commitment shall end on May 15 of the same year unless authorized by the Minister in charge of finance. 17 de fonctionnement du budget ordinaire, sans l accord du Conseil de l Entité Administrative Décentralisée. Article 11: Clôture des opérations de paiement et des engagements de dépenses Les paiements rattachés au budget 214/215 sont autorisés jusqu au 3 Juin 214 tandis que les engagements de dépenses sont clôturés au 15 Mai de la même année sauf exception spécifique autoriséepar le Ministre ayant les finances dans ses attributions.

20 Ingingo ya 12: Ingingo z amategeko zivanwaho Ingingo zose z amategeko n ibyemezo zibanziriza iki cyemezo kandi zinyuranyije nacyo zivanyweho Ingingo ya 13 : Igihe icyemezo gitangira gukurikizwa Iki cyemezo gitangira gukurikizwa Inama Njyanama y Akarere imaze gutora ingengo y imari y Akarere kigashyirwaho umukono kandi kikanatangazwa. Gifite agaciro nk ak icyemezo gishyiraho ingengo y imari y Akarere gahera ku itariki ya 1 Nyakanga 214. Ingingo ya 14: Itegurwa n isuzumwa ry iki cyemezo Iri tegeko ryateguwe risuzumwa kandi ritorwa mu rurimi rw ikinyarwanda. Article 12: Abrogating provision All previous legal provisions contrary to this decision are abrogated Article 13: Commencement This Decision comes into force on the date of the approval by the District Council after it is signed by the member of the bureau of the District Council and its publication. It becomes effective as District Budget Decision from July 1, 214. Article 14:Draft and Consideration of this decision This law was drafted, considered and adopted in kinyarwanda. 18 Article 12: Disposition Abrogatoire Toutes les dispositions légales antérieures contraires à la présente décision sont abrogées Article 13: Entrée en vigueur La présente décision entre en vigueur le jour où le Conseil du District approuve le budget. Après qu elle soit signée par les membres du bureau du Conseil du District et qu elle soit publiée. Elle sort ses effets, comme décision portant fixation des finances du District, à partir du 1 Juillet 214. Article 14: Initiation et examen de la présente décision La présente loi a été initiée, examinée et adoptée en kinyarwanda.

21 Huye, kuwa 2 Kamena 214 Umunyamabanga w Inama Njyanama MUKASINE Marthe Perezida w Inama Njyanama Rev.Docteur NDIKUMUNANA Viateur Bishyizweho Kashe y Inama Njyanama y Akarere ka Huye Huye. on 2 th June 214 The Secretary of the District Council MUKASINE Marthe Chairperson of the District Council Rev.Docteur NDIKUMUNANA Viateur Sealed with the Seal of the District Council of Huye District 19 Huye, le 2 Juin 214 Le Secrétaire du Conseil du District Mukasine Marthe Président du Conseil du District Rev.Docteur NDIKUMUNANA Viateur Scellé du Sceau du Conseil de District de Huye

22

23 ANNEX I: LOCAL REVENUES 214/17

24

25 ANNEX I: LOCAL REVENUES 214/17 ClassChap. s.chap Item Sub Item 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 47 HUYE Tax Revenue Taxes on Income, Profits or Capital Gains Taxes on Individuals Tax on Rental Income Tax on Property Income Taxes on Immovable Property Tax on Property - plots and land Grants Capital Grants Project Grants DEPARTEMENT FOR INTERNATIONAL DEVELOPMENT - DFID 823 NETHERLAND KEDIRTANSTALT FUR WIEDERAUFBAU (GERMAN RECONSTRUCTION CREDIT) )INSTITUTE) 134 Transfers from Treasury Current grants from Treasury CENTRAL TREASURY Transfers from other government reporting entities - Inter-entity transfers Current -Transfers from government agencies other than projects RWANDA BIO-MEDICAL CENTER Capital - Transfers from Independents developments Projects DEPARTEMENT FOR INTERNATIONAL DEVELOPMENT - DFID 823 NETHERLAND KEDIRTANSTALT FUR WIEDERAUFBAU (GERMAN RECONSTRUCTION CREDIT) )INSTITUTE) 14 Other Revenues Property Income Rent Rental of Office buildings Sales of goods and services Sale of Goods of Market Establishment Abattoir Fees Market gate entry fees Agricultural revenues Administrative fees - Local Governments Other Admin Fees Administrative fees - General Trading License (Patent) Notary Charges Sale of Tender Documents Building Permits Licenses to Exploit Sub-Soil Assets

26 ANNEX I: LOCAL REVENUES 214/17 ClassChap. s.chap Item Sub Item 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET Plot measurement fees Billboards fees Communication facilitation towers fees Mine or quarry permit or concession fee Public cleaning services fees Parking charges Chancellerie rights legislation and state preview Land Registration Certificate Fees Court costs Miscellaneous and Unidentified Revenue Miscellaneous income Draw down from Government Reserves Unidentified revenue Unidentified revenue

27 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY

28

29 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 1 BLOCK GRANT ADMINISTRATIVE AND SUPPORT SERVICES HUMAN RESOURCES All Personnel are Paid Monthly and Regulary Payment of Salaries for district employees Transport and Travel Transport and Travel Grants Treasury Transfers Transfers for salaries Social Benefits Employer Social Benefits Employer Social Benefits in cash EARMARKED TRANSFERS GOOD GOVERNANCE AND JUSTICE GOOD GOVERNANCE AND DECENTRALISATION District Capacities support project Payment of operation cost General expenses Public Relations and Awareness Professional, Research Services Professional and contractual Services Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities Rwandans sensitized in the period of reconciliation week and Ndumunyarwanda program Organize reconciliation week activities in all districts

30 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 221 General expenses Public Relations and Awareness Culture of communication and expression of views promoted through dialogues in all districts Organize dialogues on unity and reconciliation policy and processes General expenses Public Relations and Awareness Set up networks to strengthen unity and reconciliation General expenses Public Relations and Awareness A students completing secondary school knew and understood the culture of Ubutore Conduct trainings for all students completing secondary school on the culture of Ubutore General expenses Public Relations and Awareness Itorero Program District Coordinators remunerated Pay monthly salaries to Itorero Program District Coordinator Professional, Research Services Professional and contractual Services Itorero Program coordinated in 3 Districts Coordinating Itorero Program at District Level General expenses Communication Costs Public Relations and Awareness Transport and Travel Transport and Travel HUMAN RIGHTS AND JUDICIARY SUPPORT

31 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET Abunzi (mediators) motivation ensured To provide health insurance (mutuelle) for Abunzi Social Benefits Social Assistance Benefits Social Assistance Benefits - In Cash LABOUR ADMINISTRATION Facilitation of labour Inspector to accomplish their mission ensured Facilitate Labor Inspector in District General expenses Communication Costs Transport and Travel Transport and Travel Data on all formal businesses in each district updated Collect data on formal enterprises in each district (, new businesses, new employees and closed businesses) Professional, Research Services Professional and contractual Services youth and women provided with seed start-up capital in each district expect for the districts of Kigali Cit Provide seed start-up capital in kind or cash to beneficiaries Social Benefits Social Assistance Benefits Social Assistance Benefits - In Cash Train selected beneficiaries on entrepreneurship skill General expenses Public Relations and Awareness EDUCATION PRE-PRIMARY AND PRIMARY EDUCATION All public and government-aided primary teachers paid

32 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET All public and government-aided primary teachers paid Compensation of Employees Salaries in cash Salaries in cash for Other Employees Capitation grant for all public and government-aided primary students paid Capitation grant for all public and government-aided primary students paid Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities Early Childhood Development (ECD) centers Model established and supported Early Childhood Development (ECD) centers Model established and supported Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities Primary Catch-Up program centers/schools supported Support Catch-Up centers/schools Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities P6 Exams Centers Supervised P6 Exams Centers Supervised Professional, Research Services Professional and contractual Services Textbooks Transport paid Pay text books transportation General expenses Rental Costs

33 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET SECONDARY EDUCATION All public and government-aided primary teachers paid Pay Secondary teachers wages and salaries Compensation of Employees Salaries in cash Salaries in cash for Other Employees Capitation grant for all public and government-aided primary students paid Pay capitation grant Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities School feeding paid to school Pay school feeding Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities Hygenic and conducive learning environment for girls in schools strengthened Support Girls Education program Supplies and services Health and Hygiene S3-S6 exam Centers Supervised Supervise exam centers Professional, Research Services Professional and contractual Services Education infrastructures project new storey classrooms &72 latrines for 12YBE constructed Acquisition of fixed assets Acquisition of tangible fixed assets

34 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 2311 Structures, Buildings TERTIARY AND NON-FORMAL EDUCATION TVET in District are financially supported Support Technical Vocational Education Training in District Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities HEALTH HEALTH STAFF MANAGEMENT Staff of Health facilities remunerated on time Pay salaries on time for all staff of Health centers and Districts Hospitals Compensation of Employees Salaries in cash Salaries in cash for Other Employees Organization and regulation of Mutuelles Insurance System ensured Facilitate mutuelle staff through financing operating costs to supervise and mobilize at least one mutuelle section per quarter Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities HEALTH INFRASTRUCTURE, EQUIPMENT AND GOODS All Districts Hospitals are financially supported to pay overheads expenses Financially support quarterly operating costs of the District Hospitals Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities DISEASE CONTROL The quality score of health services increased Coordinate and follow-up of community health workers cooperative activities Other Expenditures Transfers to non-reporting government entities

35 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 2841 Transfers to non-reporting government entities SOCIAL PROTECTION FAMILY PROTECTION AND WOMEN EMPOWERMENT Children s forums from village to district level are operational and the 9th National Children Summit is held to ensure child participation in local 5 and 389 national decision 6 35 making Train elected children forums representatives on child rights and participation (1 representative per cell, 1 per sector and 1 per district) General expenses Public Relations and Awareness Hold 2 meetings/year of forums at all levels, including the consultations for the preparation of 9th National Children Summit General expenses Public Relations and Awareness Ensure the transport of representatives from sector and District level to 9th National Children's Summit Transport and Travel Transport and Travel Centers for vulnerable children are supported to facilitate the reintegration of children and ensure the wellbeing of children who are still in residential care waiting 7 for 42 family 199 reintegration, 82 in 391 line 632 with the National Strategy for Ch Provide financial support to orphanages, centers for children in streets, centers of children living with disability and Prisons having 6 children under three 7 42 years 199 living with their 82 mothers Social Benefits Social Assistance Benefits Social Assistance Benefits - In Cash Families reintegrating their children from orphanages and foster families in need supported Provide financial support to 7% of 939 reunified and foster families most in need in 26 districts. 7% of 939 most vulnerable familie Social Benefits Social Assistance Benefits Social Assistance Benefits - In Cash Coordination mechanisms of child protection interveners at district level are operational Ensure coordination of child protection interveners at the district level General expenses

36 ANNEX II-1: DETAILED EXPENDITURE BY BUDGET AGENCY 47 HUYE DISTRICT Min. Prog Sprog Outp. Activ. chap SChap. Item. 214/215 BUDGET 215/216 BUDGET 216/217 BUDGET 2217 Public Relations and Awareness : The National Women s Council Committees at District are Operational and International women s day celebrated in all sectors Organize 1 General assembly and Executive committee meetings at the district and sector levels General expenses Public Relations and Awareness Prepare and celebrate the international women s days( 16 days of activism, rural women s day and international women s days) General expenses Public Relations and Awareness Women and Men mobilized on gender issues (women empowerment, fight against GBV conducted in each District) Organize mobilization campaigns on gender issues, women empowerment and fight GBV General expenses Public Relations and Awareness Women Cooperatives are trained in income generating projects and cooperative management Conduct trainings for women cooperatives members General expenses Public Relations and Awareness VULNERABLE GROUPS SUPPORT Social protection project Financial Services Development Project Other Expenditures Transfers to non-reporting government entities Transfers to non-reporting government entities GOR-UBUDEHE projects Social Benefits Social Assistance Benefits Social Assistance Benefits - In Cash

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