Policy and Framework For Management of Government Buildings Land and Office Equipment PDF

REPUBLIC OF RWANDA
POLICY AND FRAMEWORK FOR MANAGEMENT OF

GOVERNMENT BUILDINGS, LAND AND OFFICE
EQUIPMENT
POLICY AND FRAMEWORK FOR MANAGEMENT OF GOVERNMENT BUILDINGS, LAND AND OFFICE EQUIPMENT
Table of Contents
TABLE OF DEFINITION OF TERMS ......................................................................................... 6
TABLE OF ABBREVIATIONS .................................................................................................. 10
PART ONE INTRODUCTION .................................................................................................... 11
1 INTRODUCTION ..................................................................................................................... 11
1.1 Overview of the asset management policy and framework ........................................... 11
1.2 Laws, regulations and standards guiding this asset management policy and framework
11
1.3 Problem statement .......................................................................................................... 12
1.4 Objectives of the Government asset management policy and framework ..................... 12
1.5 Legal Framework ........................................................................................................... 13
1.6 Guiding principles to asset management ........................................................................ 14
1.6.1 Service delivery needs ............................................................................................ 15
1.6.2 Integrated approach to asset management .............................................................. 15
1.6.3 Life cycle approach to asset management .............................................................. 15
1.6.4 Accountability and transparency in asset management .......................................... 15
1.7 Categories of assets covered by this policy .................................................................... 15
1.8 Institutions concerned with this policy........................................................................... 15
PART TWO ADMINISTRATION OF ASSETS ......................................................................... 16
2 ROLES AND RESPONSIBILITIES ............................................................................................ 16
2.1 Chief Budget Manager ................................................................................................... 16
2.2 Rwanda Housing Authority............................................................................................ 17
2.3 District level ................................................................................................................... 18
2.3.1 Responsibilities of the District Council .................................................................. 18
2.3.2 The Commission on Good Governance .................................................................. 18
2.3.3 Responsibilities of the District Executive Committee ............................................ 18
2.3.4 Responsibilities of the Mayor of the District .......................................................... 19
2.3.5 Responsibilities of the Executive Secretary............................................................ 19
2.4 Responsibilities for all users of government assets ........................................................ 19
2.5 Entity’s responsibilities for asset management .............................................................. 19
2.5.1 To ensure the appropriateness of government assets .............................................. 19
 To ensure the effectiveness of asset management .......................................................... 20
2.5.2 To ensure the efficiency of asset management ....................................................... 20
2.5.3 To ensure the service of appropriate space allocation to all government and public
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institutions ............................................................................................................................. 20
2.5.4 Asset performance management ............................................................................. 21
2.5.5 Transparency and accountability for asset investment ........................................... 21
2.5.6 Quality in reporting ................................................................................................. 22
2.5.7 Manager - User relationship.................................................................................... 22
3 LIFE CYCLE APPROACH TO ASSET MANAGEMENT ............................................................... 23
4 PLANNING ............................................................................................................................. 25
4.1 Overview ........................................................................................................................ 25
4.2 Development of an asset management strategy ............................................................. 25
4.2.1 Stepwise Development of an asset management strategy....................................... 26
4.3 Annual plan .................................................................................................................... 29
4.4 Planning within the Medium Term Expenditure Framework (MTEF) .......................... 29
4.5 Planning process for buildings ....................................................................................... 29
5 ACQUISITION ........................................................................................................................ 30
5.1 Overview ........................................................................................................................ 30
5.2 Options for acquiring assets ........................................................................................... 30
6 OPERATION AND MAINTENANCE .......................................................................................... 32
6.1 Classification of assets ................................................................................................... 32
6.2 Assets register ................................................................................................................ 32
6.3 Asset tagging .................................................................................................................. 33
6.4 Physical verification of assets ........................................................................................ 33
6.5 Valuation of assets ......................................................................................................... 34
6.5.1 Noncurrent assets valuation guidelines ................................................................... 34
6.5.2 Land and Building valuation guidelines ................................................................. 35
6.6 Periodic inspection of buildings and infrastructure........................................................ 36
6.7 Maintenance and repairs of noncurrent assets................................................................ 36
6.7.1 Repairs and maintenance of assets .......................................................................... 36
6.7.2 Annual Operations and Maintenance Plan .............................................................. 37
6.8 Safeguarding of assets .................................................................................................... 37
6.9 Handover of assets ......................................................................................................... 37
6.10 Guidelines for use of government buildings............................................................... 38
6.10.1 Occupancy agreement in government owned buildings ......................................... 38
6.10.2 Responsibility of the user of Government Building ............................................... 38
6.10.3 Minor maintenance, rehabilitation and repairs ....................................................... 38
6.10.4 Running costs in Government owned and rented buildings ................................... 39
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6.10.5 Responsibility of the user of moveable government assets .................................... 39

6.10.6 Major rehabilitation and refurbishment of government owned buildings .............. 39
6.11 Loss of assets .............................................................................................................. 40
6.11.1 Managing assets losses and insurance of assets ...................................................... 40
6.12 Income generated from government assets ................................................................ 40
6.13 Reporting .................................................................................................................... 41
6.13.1 Report to the agency in charge of managing assets of the Central Government
entities 41
6.14 Monitoring and evaluation arrangements ................................................................... 42
7 TRANSFER AND DISPOSAL OF ASSETS ................................................................................... 43
7.1 Transfer of assets within the public institution .............................................................. 43
7.1.1 Transfer of assets within the department/unit ......................................................... 43
7.1.2 Transfers of assets between departments/units ....................................................... 43
7.2 Transfer of assets between public entities and institutions ............................................ 43
7.3 Transfer of assets in cases of merged public entities and institutions ............................ 44
7.4 Transfer of Government Land to Local Government Entity .......................................... 44
7.5 Disposal of Assets .......................................................................................................... 44
7.6 Disposal of assets under decentralized entities .............................................................. 45
PART THREE RENTAL AND OCCUPATION OF GOVERNMENT BUILDINGS................ 46
8 RENTAL OF BUILDINGS FOR USE BY PUBLIC INSTITUTIONS ................................................. 46
8.1 Requirements for rented buildings and space ................................................................ 46
8.2 Rental contract with landlord ......................................................................................... 46
8.3 Procurement for renting buildings or space ................................................................... 47
8.4 Transfer of project assets to the districts ........................................................................ 47
8.5 Transfer of land to a local government entity ................................................................ 47
9 EQUIPMENT STANDARDS IN GOVERNMENT OFFICE BUILDINGS .......................................... 48
9.1 Standards for the occupation of office buildings and for office furniture and equipment
48
9.1.1 Validity of office space standards ........................................................................... 48
9.1.2 Principles for the use of space ................................................................................ 48
9.1.3 Use of minimum required space ............................................................................. 48
9.1.4 Space planning ........................................................................................................ 48
9.1.5 Shared facilities ....................................................................................................... 48
9.1.6 Partitioning.............................................................................................................. 49
9.2 Space requirements ........................................................................................................ 49
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9.2.1 Government employee categories ........................................................................... 49

9.2.2 Range of permissible floor area per employee ....................................................... 49
9.2.3 Employees of category 1 ......................................................................................... 49
9.2.4 Employees of category 2 ......................................................................................... 49
9.2.5 For employees of category 3 ................................................................................... 49
9.3 Space Envelope .............................................................................................................. 49
9.3.1 Space envelope requirements .................................................................................. 49
9.3.2 Special Purpose Space ............................................................................................ 50
APPENDICES .............................................................................................................................. 51
Appendix 1 Classification of assets and Useful Lives ............................................................ 51
Appendix 2 Format for the asset register ................................................................................ 56
Appendix 3 Format for the asset database maintained by RHA for land and buildings ......... 58
Appendix 4 Asset requisitioning form ................................................................................... 59
Appendix 5 Asset Handover Form.......................................................................................... 60
Appendix 6 Form for issue of ICT assets and other shared assets/equipment ........................ 61
Appendix 7 Form for use for physical verification of assets ................................................. 62
Appendix 8 Format for the assets reconciliation report .......................................................... 63
Appendix 9 Annual Operations & Maintenance Plan for Existing Assets ............................. 64
Appendix 10 Operations & Maintenance Plan for New Assets ................................................ 67
Appendix 11 Asset transfer form for transfer of assets between units ..................................... 70
Appendix 12 Asset transfer form for transfer of assets between institutions .......................... 71
Appendix 13 Asset disposal list form ...................................................................................... 74
Appendix 14 Format of the annual report on assets................................................................. 76
Appendix 15 Space requirements for government buildings ................................................... 77
Appendix 16 Other support spaces depending on type of institution and service as applicable
78
Appendix 17 Additional Standards for government and public buildings............................... 80
Appendix 18 Valuation report format ....................................................................................... 87
Appendix 19 Annual report to RHA ......................................................................................... 89
Appendix 20 Similarities between IPSAS and IFRS .............................................................. 101
Appendix 21 Monitoring and evaluation framework .............................................................. 106
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TABLE OF DEFINITION OF TERMS
The following definitions are derived from the following laws, regulations and standards:
 Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and Property;
 Proposed financial regulations;
 Law N° 50/2008 of 09/09/2008 on determining the procedure for disposal of state private
assets;
Term Definition
Asset Resources controlled by an entity as a result of past events and from

which future economic benefits or service potential are expected to flow
to the entity.
Asset classes A grouping of assets of a similar nature or function in an entity’s
operations that is shown as a single item for the purpose of disclosure in
the financial statements.
Asset register A record of public property containing the following information: date
of acquisition, description, code, quantity, location, and cost for
acquisition and disposal.
Asset tagging Labelling or marking an asset with a unique identification number.
Asset Management The process of decision-making, planning and control over the
acquisition, use, safeguarding and disposal of assets to maximize their
service delivery potential and benefits, and to minimize their related
risks and costs over their entire life.
Central Government A public institution to which the State allocates every year funds in the
Entity annual State Finance Law and which is wholly funded by the national
budget.
Chief Budget The administrative head of the public institution as provided for in
Manager Article 18 of the Organic Law, or any other competent officer as
provided for in Article 20 of the Organic Law on State Finances and
Property.
Cost The amount of cash or cash equivalents paid or the fair value of the
other consideration given to acquire an asset at the time of its acquisition
or construction.
Decentralized Entity A local administrative entity with legal personality, administrative and
financial autonomy and whose budget is partially financed by the
Central Government.
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Term Definition
Depreciation The wearing out or loss of value of an asset whether arising from use,
passing time or obsolescence through technological and market changes.
This is also the systematic allocation of the depreciable amount of an
asset over its useful life.
Depreciable amount The cost of an asset, or other amount substituted for cost, less its
residual value.
Director of This is a Senior Principal Accountant and this category of staff covers
Administration and the following:
Finance  Directors of Finance;
 Accountants in Accountant Generals office (PAU, GPMU,
Treasury); and
 Chief Accountants in Government Boards; Institutions of Higher
Learning; and Ministries with an annual budget of 20 billion and
above.
Donation A gift given by a person or entity, typically for charitable purposes and
to benefit a cause.
Disposal Selling, exchange, granting or destruction of property.
Economic life The period over which an asset is expected to yield economic benefits or
service potential to one or more users.
Expropriation The taking of private property in the public interest aimed at
development, social welfare, security and the territorial integrity.
Fair value The amount for which an asset could be exchanged or a liability settled,
between knowledgeable, willing parties in an arm’s length transaction.
Finance lease A lease that transfers substantially all the risks and rewards incidental to
ownership of an asset. Title may or may not eventually be transferred.
Immovable assets Any noncurrent tangible assets (property) that cannot be moved from
one place to another. This mainly refers to land, building and
infrastructure.
Integrated Financial An application for the government financial management system that
Management bundles together planning, budget preparation, budget execution,
Information System accounting, financial management and reporting activities for the
(IFMIS) Government of Rwanda.
Lease An agreement whereby the lessor conveys to the lessee, in return for a
payment or series of payments, the right to use an asset for an agreed
period of time.
Lessor The owner of a noncurrent asset that is leased under an agreement to the
lessee. The lessee makes one-time or periodic payments to the lessor in
return for the use of the noncurrent asset and the lease agreement is
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Term Definition
binding on both the lessor and the lessee, and spells out the rights and
obligations of both parties.
Lessee This refers to a person/entity that rents a leased asset or property under a
lease agreement. The Lessee is also referred to as a tenant.
Leasehold These are improvements performed on a leased property, such as
Improvement additions, alterations, re-modelling, or renovations. Examples include
partitions, paint works, changing the flooring and customising the
lighting system, etc.
Lifecycle The cycle of activities that an asset goes through – including planning
and design, initial acquisition and construction, cycles of operation and
maintenance and capital renewal, and finally disposal.
Logistics and This is the officer in charge of administrative aspects of asset
Maintenance Officer management including receipt of assets, recording of assets in the store
register, issuing of assets, updating the assets register, conducting the
annual physical verification of assets, transfer of assets, coordinating
maintenance of assets and other administrative roles. He reports to the
Director of Finance and Administration.
Movable property Noncurrent tangible assets that can be moved from one location to
another.
Maintenance The actions required for an asset to achieve its expected useful life.
Maintenance can be planned or unplanned. Planned Maintenance
includes measures to prevent known failure modes and can be time or
condition based. Repairs are a form of unplanned maintenance to restore
an asset to its previous condition after failure or damage.
Medium Term A rolling medium term resource and expenditure plan of government
Expenditure covering period of three to five years.
Framework
Noncurrent assets This refers to assets that cannot be converted into cash within twelve
months from the reporting date. Such assets are not expected to be
consumed or sold within the normal operations of the entity.
Noncurrent assets are also referred to as assets and the two terms are
often used interchangeably. Noncurrent assets also refer to public
property, both moveable and immovable, and these terms are also used
interchangeably.
Non exchange Transactions that are not exchange transactions. In a non-exchange
transactions transaction, an entity either receives value from another entity without
directly giving approximately equal value in exchange, or gives value to
another entity without directly receiving approximately equal value in
exchange.
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Term Definition
Operating lease A lease other than a finance lease.

Organic Law Means the Organic Law on State Finances and Property (2013).
Owner occupied Property held (by the owner or by the lessee under a finance lease) for
property use in the production or supply of goods or services, or for
administrative purposes.
Procurement Officer This is the Officer in Charge of Procurement in the entity and is guided
by Rwanda Public Procurement Laws and Regulations.
Property, plant and Tangible items that are held for use in the production or supply of goods
equipment or services, for rental to others, or for administrative purposes; and are
expected to be used during more than one reporting period.
Public institution An entity with a legal personality managed in accordance with laws
governing public entities and which is entitled to a budget for fulfilling
its mission.
Public enterprise This is an institution with legal personality, managed in accordance with
laws establishing the institution or companies act and using the State
finances and property for carrying out commercial and industrial
exploitation on behalf of the Government and for public interest. It is
mainly owned or mainly controlled by the Government with 50% or
more Government ownership/shareholding.
Public institution These are organs of Central Government, Decentralised Entities,
national commissions, public projects, Public Enterprises and public
companies.
Also defined as an institution with legal personality, managed in
accordance with laws governing public administrative entities and using
the State finances and property for carrying out its specific activities for
public interest.
Public Property Movable and immovable assets of a public institution.
Public Any person carrying out a duty provided within the public service and
Servant/Officer paid out of public funds.
Rehabilitation Works to rebuild or replace parts of an asset to restore it to the original
capacity and performance, and materially extend its useful life.
Refurbishment Means maintenance that affects the structure of a building e.g.
modification of the size of the room, removal of walls and removal of
the roof.
Useful life The period over which an asset is expected to be available for use by an
Entity.
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TABLE OF ABBREVIATIONS
Abbreviation Definition
CGU Cash Generating Unit
CIP Capital Investment Plan
GFS Government Financial Statistics
GoR Government of Rwanda
IFRS International Financial Reporting Standards
IFMIS Integrated Financial Management Information System
IPSAS International Public Sector Accounting Standards
MINECOFIN Ministry of Finance and Economic Planning
MTEF Medium Term Expenditure Framework
OBL Organic Budget Law
PE Public Enterprises
PPE Property, Plant & Equipment
RHA Rwanda Housing Authority
SLM Straight Line Method
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PART ONE
INTRODUCTION
1 INTRODUCTION
1.1 Overview of the asset management policy and framework
This asset management policy and framework for Government of Rwanda (GoR) provides
guidance on the entire process of asset management including identification, acquisition, valuation,
operations, maintenance, disposal, write off and recording of noncurrent assets. It also incorporates
guidance on management of government owned and rented buildings and equipment standards
within these buildings.
This asset management policy and framework has been founded on two main legal frameworks:
1. Article 14 of the Organic Law No. 12/2013 of 12/09/2013 on state finances and property that
grants power to the Minister of Finance to set up appropriate procedures to manage, monitor
and report on public property.
2. Law N° 40/2010 of 25/11/2010 establishing the Rwanda Housing Authority (RHA) and
determining its responsibilities, organisation and functioning.
This asset management policy and framework provides guidance to enable public entities to set up
adequate systems and procedures to manage public property which is defined as moveable and
immovable assets of a public institution.
This policy was developed through a collaborative process with involvement of stakeholders from
Ministry of Infrastructure, Ministry of Finance, Rwanda Housing Authority (RHA) and other key
stakeholders in various sectors.
1.2 Laws, regulations and standards guiding this asset management policy and framework
This asset management policy and framework is based on asset management requirements drawn
from the laws and regulations, guidelines and standards summarized below:
 Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and Property;
 Law N° 05/2013 of 13/02/2013 modifying and completing the law N°12/2007 of 27/03/2007
on public procurement;
 Law N° 50/2008 of 09/09/2008 determining the procedure for disposal of state private assets;
 Ministerial order N° 007/2009 of 01/12/2009 determining the organisation and functioning of
the asset disposal evaluation committee to set value for state private assets to be sold,
exchanged, donated or completely destroyed;
 The Ministerial Order N° 002/09/10/GPIA of 12/02/2009 setting out Regulations for Internal
Control and Internal Audit;
 Law N° 40/2010 of 25/11/2010 establishing the Rwanda Housing Authority (RHA) and
determining its responsibilities, organisation and functioning;
 Law N° 43/2013 Governing Land in Rwanda;
 Law Nº 87/2013 of 11/09/2013 determining the organisation and functioning of decentralized
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administrative entities;
 Organic Law N° 03/2013/OL of 16/06/2013 repealing organic law N° 08/2005 of 14/07/2005
determining the use and management of land in Rwanda;
 Law N°86/2013 of 11/09/2013 establishing the General Statutes For Public Service;
 Law N° 18/2007 of 19/04/2007 relating to expropriation in the public interest;
1.3 Problem statement
Law No. 40/2010 establishing Rwanda Housing Authority provides the mandate for managing
government assets. This policy and framework aims to regulate further the management of
Government owned and occupied assets. Absence of this policy and framework resulted in the
following constraints:
 Inefficient utilization of Government assets.
 Poor planning for repairs and maintenance of Government assets.
 Unclear accountability for Government assets management
 Lack of norms and standards governing acquisition, maintenance and disposal of
Government assets.
 Lack of proper guidance governing procedures for rentals and managing Government
rented assets.
 Unclear roles and responsibilities for entities managing and using both moveable and
immovable assets of the government.
 Inefficient use of space in both Government rentals and owned buildings.
1.4 Objectives of the Government asset management policy and framework
The objective of the Government asset management policy and framework is to ensure efficient
management of government assets and to provide guidance on occupation of both government
owned buildings and rented buildings. It also provides clear responsibilities to all parties involved.
The following are the specific objectives of government asset management policy and framework:
(1) To promote accountability and transparency in asset management within the government;
(2) To promote effective management and safeguard of government assets;
(3) To ensure that asset purchases and disposals are properly authorized and carried out in
accordance with relevant laws and regulations;
(4) To maintain accurate and timely asset information for reporting purposes and decision-
making;
(5) To promote efficient and economic use of government assets in order to maximize the future
economic benefits or services provided to the community;
(6) To establish uniformity and ensure the application of minimum norms and standards in
managing government assets;
(7) To ensure proper and efficient management of government owned and rented space;
(8) To provide guidance on rental of buildings and reduce government rentals;
(9) To avoid wastage of resources when managing and occupying government owned or rented
space;
(10) To clarify the responsibilities for all entities managing and using moveable and immoveable
government assets;
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(11) To clarify roles and responsibilities for all entities managing and using both moveable and
immovable assets of the government;
(12) To define space allocation standards and requirements for government and public service
institutions;
(13) To define standards for both moveable and immoveable assets of the government;
(14) To assign responsibilities to the occupants for specific aspects of asset management, such as
participating in maintenance, upgrading, and reporting; and
(15) To plan the budget for assets including maintenance and replacement of government assets.
1.5 Legal Framework
This policy was developed in line with cross-cutting legislations to ensure that all public entities
and institutions comply with the relevant laws relating to management of noncurrent assets as
follows:-
Organic Law n° 12/2013/OL of 12/09/2013 on State Finances and Property, that establishes
principles and modalities for sound management of state finances and property. The objectives of
this policy have been drawn from the fundamental principles of public finance management as
defined by the Organic Law which are; comprehensiveness, transparency, accountability and
consolidation.
Law Nº 87/2013 of 11/09/2013 determining the organisation and functioning of decentralized

administrative entities –This law covers the organization, functioning and competence of the
district, the administration of the district, district finance, control of the districts activities,
cooperation between districts and other miscellaneous provisions. Article 3 of this law stipulates
that the district is an autonomous administrative entity with a legal status with administrative and
financial autonomy. Article 88 and 90 further stipulate that the district's assets include both
movable and immovable assets bought or donated to the district and the district’s assets are
constituted of its own property or public property. The Mayor of the district is charged with the
responsibility of protecting and preserving public property of the district (Article 132).
Notwithstanding the requirements of this Article, it should be noted that the Mayor of the District
should be guided by the procedures issued by the Minister of Finance who has been provided with
the power to set up appropriate procedures to manage, monitor and report on public property under
Organic Law n° 12/2013/OL of 12/09/2013 on State Finances and Property.
Law N° 50/2008 of 09/09/2008 - Law determining the procedure for disposal of state private
assets: The purpose of this Law is to determine the procedure governing the disposal of State
private assets. This Law does not apply to State assets disposed of in accordance with Law n°
2/1996 of 11/03/1996 governing privatisation of public institutions and National investment. This
policy refers to this law with regard to disposal of state assets which is an integral phase of the
asset life cycle.
Law No. 05/2013 Modifying and completing the Law n°12/2007 of 27/03/2007 on Public
Procurement that determines the procedures for the acquisition of items such as assets, or works.
This law provides clear guidelines for standard procurement procedures to all government entities
when acquiring government assets and awarding contract. The procedures must therefore be
adhered to during the acquisition of government assets within the annual procurement plan.
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Organic Law N° 03/2013/OL of 16/06/2013 repealing organic law N° 08/2005 of 14/07/2005

determining the use and management of land in Rwanda – This Law determines modalities of
allocating, acquisition, transfer, use and management of land in Rwanda. It also establishes the
principles applicable to rights recognised over all lands situated on Rwanda’s national territory and
all rights united or incorporated with land, whether naturally or artificially. It covers categorization
of land, land administration and management, land rights and obligations, prescription, criminal
penalties, administrative decisions and sanctions, miscellaneous, transitional and final provisions.
Law No. 43/2013 Governing Land in Rwanda stipulating that land belonging to public
institutions may be transferred from the public to the private domain (Article 16). Degraded or
unexploited state land of the private domain may be temporarily allocated to an interested person
(maximum of 2 terms of 5 years), when the presented business plan was approved (Article 55).
Law N°40/2010 of 25/11/2010 establishing the Rwanda Housing Authority (RHA) and
determining its responsibilities, organisation and functioning, giving the following mandates to
RHA among others under Article 3;
 to serve as the overall project manager on behalf of the State for all projects related to housing
and construction (presumably state projects);
 maintain and update a database of all movable and immoveable assets;
 to design and supervise the construction of all public buildings;
 to develop a maintenance programme for public buildings and ensure its implementation;
 to prepare the budget for the construction and maintenance of public buildings; and
 to advise Government on the identification and sale of movable and immovable assets and
monitor the implementation of procedures relating thereto.
In view of the above mandates, RHA is a key agency in terms of land and housing and must be
consulted in relation to management of such assets.
The Ministerial Order N° 002/09/10/GPIA of 12/02/2009 setting out Regulations for Internal
Control and Internal Audit in Government requires that government assets at a public institution
are safeguarded against waste, loss, misuse, damage or mismanagement
Law N°86/2013 of 11/09/2013 establishing the General Statutes For Public Service which
governs public servants employed on permanent basis. This law stipulates that a public servant
shall be required to personally perform duties as required, devote him/herself to his/her work all
the time with integrity and impartiality, respect and honour his/her institution, preserve public
property, and have a sense of responsibility and public interest.
Law N° 18/2007 of 19/04/2007 relating to expropriation in the public interest which
determines the procedures relating to expropriation in the public interest. Expropriation refers to
the taking of private property in the public interest aimed at development, social welfare, security
and the territorial integrity. This law covers general provisions, acts of public interest, competent
organs, procedures and rights of the expropriated persons and the expropriators for public interest,
valuation of land and property thereon and award of just compensation, transitional and final
provisions.
1.6 Guiding principles to asset management
The guiding principles for this asset management policy and framework include:
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1.6.1 Service delivery needs

Service delivery is regarded as the basis of all asset management decisions. An asset should be
acquired to meet a service delivery need which includes social, environmental and economic
needs.
1.6.2 Integrated approach to asset management

An integrated approach is used in asset management and service delivery, across all public entities
and Public Enterprises. This means looking beyond a single asset, and examining the inclusive
assets-based use during decision making.
1.6.3 Life cycle approach to asset management

This approach evaluates an asset through its life cycle which includes considering all requirements
under planning, acquisition, operating and maintenance and disposal of an asset. The planning
process should consider other alternatives of acquiring an asset and the cost of operating,
maintaining and disposing the asset.
1.6.4 Accountability and transparency in asset management

Accountability in asset management emphasizes on transparency in planning, acquisition,
operating, maintaining and disposing assets and sets the requirements for quality reporting on
assets.
1.7 Categories of assets covered by this policy
This policy and framework covers public property which is defined under Article 3 of the Organic
Law N° 12/2013/OL of 12/09/2013 on State Finances and Property as moveable and immoveable
assets of a public institution. The categories of assets covered under this policy are listed below
and further detailed in Appendix 1:
1 Land
2 Buildings and structures
3 Infrastructure
4 Office equipment, furniture and fittings
5 ICT Equipment
1.8 Institutions concerned with this policy
This policy will apply to all institutions under the Central Government (Ministries and Agencies)
and Local Government/Decentralized Entities. This policy shall also apply to Public Enterprises
under the Government Business Portfolio where the government has 100% ownership. This policy
does not concern classified entities.
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PART TWO
ADMINISTRATION OF ASSETS
2 ROLES AND RESPONSIBILITIES

2.1 Chief Budget Manager
Under Article 19 of Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and Property,
the Chief Budget Manager is responsible for ensuring compliance with all the provisions of this
Organic Law, regulations issued by the Minister and other laws relating to public finance.
The responsibilities of the Chief Budget Manager with regard to asset management shall be as
follows:
1. ensure safe custody of all financial assets including cash at hand and cash in bank, securities,
and other financial instruments;
2. ensure all non-financial assets are managed properly in accordance with government policies
and procedures including maintenance of an updated register of the assets; and
3. Prepare and submit a report on assets under the control of the public institution as required by
the organic law, the regulations, ministerial orders and instructions, and the ministry.
The Chief Budget Manager of a public institution shall have full responsibility for acquisition, use,
maintenance, and disposal of public property under his/her control in accordance with the Organic
Law, the Regulations and other relevant laws and regulations.
The Chief Budget Manager shall also ensure public property under his/her control is properly
safeguarded against theft, wastage, misuse or any other loss.
The Chief Budget Manager also has the following custodial asset management functions:
(1) The Chief Budget Manager shall ensure the following regarding the custody of assets:
(a) ensure that items of public property are properly recorded in an asset register in a format
prescribed by the Minister containing the following: date of acquisition, description, code,
quantity, location, and cost for acquisition and disposals;
(b) ensure that the custodial responsibility for each asset acquired is assigned to the officer
primarily responsible for its use and that there is a central record of the names of the
custodians and the locations of the assets assigned to them;
(c) ensure adequate maintenance of the assets by including in annual budget submissions all
estimated maintenance and running costs of such public property;
(d) conduct periodic physical verification of public property against asset registers at least
annually and included in the financial statements;
(e) ensure other items acquired but not required for immediate use or consumption shall
form part of inventories for which proper records shall be maintained;
(f) retain information and records on all public property in accordance with rules on
archiving of national records; and
(g) comply with Ministerial orders, policies and instructions regarding management of such
assets.
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(2) Ensure that disposals of public property are carried out in accordance with applicable laws,
regulations, policies and instructions.
As outlined in Article 18 of Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and
Property, the Chief Budget Manager consists of the following:
 the Director General of Corporate Services in the Office of the President of the Republic;
 the Clerk of the Senate;
 the Clerk of the Chamber of Deputies;
 the Director General of Corporate Services in the Prime Minister’s Office;
 the Secretary General in the Supreme Court;
 the Director General of Administration and Finance in the National Intelligence and
Security Service;
 the Secretary General in the Office of the Auditor General of State Finances;
 the Secretary General of the National Public Prosecution Authority;
 the Permanent Secretary in the Ministry;
 the Permanent Secretary in the Office of the Ombudsman;
 the First Councilor in the Embassy or any other authorized officer in the Embassy approved
by the Minister;
 the Vice Rector in charge of finance in public higher learning institution;
 the Executive Secretary of a National Commission;
 the Executive Secretary of the Province;
 the Executive Secretary of the City of Kigali;
 the Executive Secretary in a decentralized entity;
 the Director General of a public institution or any other authorized officer in the public
institution approved by the Minister; and
 any other lawfully authorized officer.
For Public Enterprises, the Director General is the head of the institution and is accountable to the
Board of Directors for the implementation of decisions as well as for the day to day management
of activities and services of the Public Enterprise in line with Article 6 of Organic Law No
14/2004. The Director General will be responsible for the acquisition, use, maintenance, and
disposal of assets for the public enterprise including safeguarding assets against theft, wastage,
misuse or any other loss.
2.2 Rwanda Housing Authority
Notwithstanding the provisions of the Organic Law N° 12/2013/OL of 12/09/2013 on State

Finances and Property, Law N°40/2010 of 25/11/2010 establishing the Rwanda Housing Authority
(RHA) and determining its responsibilities, organization and functioning defines the
responsibilities for RHA as follows:
 serve as overall project manager on behalf of the State for all projects related to housing and
construction
 maintain and update a database of all moveable and immoveable assets;
 to design and supervise the construction of all public buildings;
 to develop a maintenance program for public buildings and ensure its implementation;
 to prepare the budget for the construction and maintenance of public buildings;
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 to advise Government on the identification and sale of movable and immovable assets and
monitor the implementation of procedures relating thereto; and
 to oversee the valuation of government buildings by an independent valuer and approve the
valuation report.
2.3 District level
The roles and responsibilities for districts are governed by the Law Nº 87/2013 of 11/09/2013
determining the organisation and functioning of decentralized administrative entities as prescribed
below and will be carried out line with the directives of the Minister of Finance as issued under
this Asset Management Policy and Framework in accordance with the Organic Law N°
12/2013/OL of 12/09/2013 on State Finances and Property.
2.3.1 Responsibilities of the District Council

Article 125 of the Law Nº 87/2013 of 11/09/2013 determining the organisation and functioning of
decentralized administrative entities stipulates that the District Council is responsible for decision
taking, policies and giving instructions on the following:
 to control the management of the property of the District and its activities; and
 to approve the sale of the immovable property of the District in accordance with
relevant laws.
decentralized administrative entities stipulates that the District Council shall approve the budget
including forecasts of revenues and expenditures.
All the forecasts of expenditure including the cost of maintaining the assets shall be detailed in the
annual budget following the order of priorities as determined by the Council.
However, notwithstanding the provisions of Article 125 of the Law Nº 87/2013 of 11/09/2013
determining the organisation and functioning of decentralized administrative entities, Article 14 of
the Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and Property stipulates that the
Minister of Finance has the power to set up appropriate procedures to manage, monitor and report
on public property for all public institutions as defined in the Organic Law N° 12/2013/OL of
12/09/2013.
2.3.2 The Commission on Good Governance

In accordance with Article 49 of the Law Nº 87/2013 of 11/09/2013 determining the organisation
and functioning of decentralized administrative entities, the Commission on Good Governance
shall be responsible for advising the Council, on ensuring security of people and property.
2.3.3 Responsibilities of the District Executive Committee

In line with Article 100 of the Law Nº 87/2013 of 11/09/2013 determining the organisation and
functioning of decentralized administrative entities, the Executive Committee shall prepare the
budget proposal including activities to be carried out and related costs.
The budget proposal shall be submitted to the Council for approval after consideration and
amendments where necessary. However Article 193 stipulates that the Executive Secretariat of the
Sector shall prepare an action plan and budget of the Sector which shall be approved by the Sectors
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Council in line with Article 186.

functioning of decentralized administrative entities, the Executive Committee of the District is
responsible for promoting land use and organization and to allotment plots in the District and
ensuring maintenance and rehabilitation of the roads in the District.
functioning of decentralized administrative entities, the Executive Committee of the District is
responsible for setting up the modalities for maintenance of infrastructure and other assets of the
districts and following up on the capital investments.
2.3.4 Responsibilities of the Mayor of the District

In accordance with Article 132 of the Law Nº 87/2013 of 11/09/2013 determining the organisation
and functioning of decentralized administrative entities, the District Mayor will ensure security of
the people and property in the District in collaboration with relevant organs. Additionally and in
line with Article 132 the Mayor of the District shall follow up the use of the District finance and
property.
2.3.5 Responsibilities of the Executive Secretary

decentralized administrative entities states that the Executive Secretary shall manage the finances
and assets of the District, execute the District budget and prepare a report thereof to be submitted
to the District Executive Committee and lead activities meant for making an inventory of
immovable assets and determining their value.
2.4 Responsibilities for all users of government assets
Under Article 71 on obligations related to discharge of duties of Law N°86/2013 of 11/09/2013

establishing the General Statutes for Public Service, a public servant is required to personally
perform duties as required, devote him/herself to his/her work all the time with integrity and
impartiality, respect and honour his/her institution, preserve public property, and have a sense of
responsibility and public interest.
Article 72 on reserving public property further stipulates that a public servant must preserve public
property during and after working hours by contributing to its good management and protection
against any destruction and despoliation.
2.5 Entity’s responsibilities for asset management
In addition to the responsibilities outlined above, the following responsibilities will apply to all
agencies managing government assets:
2.5.1 To ensure the appropriateness of government assets

 The government assets must meet the long-term service delivery priorities of the
Government.
 The management of government assets has to be aligned with government goals and
actions.
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 To ensure the effectiveness of asset management

 A management strategy and plan has to be established and followed by the agency
managing government assets.
 The objectives and plans for the government assets have to be clearly communicated
between the manager of government assets and all institutions, their departments and
agencies, in both directions.
 The management of government assets shall be seen as a forward-thinking service,
adopting strategies to improve flexibility, sustainability, cost effectiveness and economic
growth.
 The needs of government and public institutions have to continuously be assessed, and
incorporated into the management strategy and plan.
 Redundancy in the use of resources has to be eliminated.
 Asset management activities and resource allocation decisions have to be incorporated
across government and across all assets.
2.5.2 To ensure the efficiency of asset management

 The agency in charge of managing assets of the Central Government entities has to
formulate all asset management activities from planning through implementation in
response to required service delivery.
 The asset management shall be integrated with the operational budget of the users of assets
as applicable and set out in the Chapters below.
 Budgetary and reporting information is required from all users to facilitate appropriate
decision making for integrated asset management across government and public
institutions.
 Operating, pricing and investment efficiencies have to be continuously monitored and
incorporated in government asset management planning.
 Asset recognition, registration, valuation, charging, depreciation and maintenance shall be
continuously performed.
 The asset management strategy shall provide a basis for better future investments.
 The management of government assets has to be carried out in a manner ensuring the
effective use of government resources and finances.
2.5.3 To ensure the service of appropriate space allocation to all government and public
institutions
 The planning of space allocation to all eligible institutions is a service which is required
from the managing agency of government assets.
 It is a right for the eligible government and public institutions to request the service of
appropriate allocation of space according to the standards, which are determined by this
policy.
 The service shall minimise the demand for space allocation, and maximise the use of
available space according to the standards determined by this policy.
 Simultaneously, the agency in charge of managing assets of the Central Government
entities has the mandate to verify, assess and monitor appropriate use of space according to
the allocation standards.
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2.5.4 Asset performance management

Regular monitoring and inspection of assets should be conducted to assist in determining if the
required service is delivered in the most effective manner. Aspects to be monitored include:
 cost effectiveness of an asset in service delivery throughout its life cycle
 contribution made by assets to support economic growth
 user satisfaction with the services delivered
 affordable and equitable public access to essential assets
 accountability of all asset related decisions
 continuity of service provision.
2.5.5 Transparency and accountability for asset investment

The management of government assets is a service on behalf of the Government of Rwanda, and
on behalf of Rwanda’s population. The management has to be transparent, and in the interest of the
government and the people of Rwanda, without any personal interest involved. It aims at using
resources optimally.
Information about government asset management may be accessed by the concerned stakeholders
and user at any time through the agency managing the assets, if not confidential for the purpose of
national security.
The agency in charge of managing assets of the Central Government entities requires periodic
reports from the occupants of managed government assets and/or rented buildings and space,
according to format and guidelines provided by this policy.
Alternative solutions in asset management decisions shall be discussed in special meetings held by
the senior management of the agency in charge of managing assets of the Central Government
entities, the District Council or the Board of Directors whichever may be the case.
Transparency is required from the side of those charged with governance in particular in the
following areas:
 Decisions about space allocation
 Decisions about major refurbishment
 Decisions about construction projects
 Decisions about the award of contracts in construction, maintenance, inspection, studies, and
any other outsourced service
 Information about annual planning, budgeting, and budget reports
Transparency is required from the occupying government and public institution in particular in the
plans and proceedings about the procurement of works and / or assets before, during and after
having received technical advice from the agency in charge of managing assets of the Central
Government entities.
When involving the agency in charge of managing assets of the Central Government entities in
technical aspects of new constructions, maintenance, refurbishment, or other, the government or
public institution shall involve and inform the agency in charge of managing assets of the Central
Government entities from the beginning and during all stages.
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2.5.6 Quality in reporting

Reporting must be from the side of the agency managing government assets toward the
Government of Rwanda annually and upon request; and through making accessible the
continuously maintained government asset database at any time.
Reporting must also be done periodically as determined by the agency in charge of managing
assets of the Central Government entities from the side of users of government assets, in uniform
and comparable format with qualitative information, to support financial reporting and planning.
Refer to section 6.15.2 for the reporting requirements and template.
Reports shall be based on exact and detailed information, including time, quantities, quality,
reasoning for decision taking.
2.5.7 Manager - User relationship

The relationship between the manager and user of government assets under the mandate of the
agency in charge of managing assets of the Central Government entities will be guided by the
following:
 The government asset management strategy, including resource allocation decisions have to be
integrated across government and public institutions.
 User institutions, which are required to vacate a government asset, and/or to relocate to a
different government asset, have to be notified well in advance, namely minimum 8 weeks.
 The user Institutions entities shall be responsible to ensure proper estate management for the
owned and/or occupied buildings. The agency in charge of managing assets of the Central
Government shall monitor the condition of buildings. Estate management shall be arranged
through direct hire with technical support of the agency in charge of managing assets of the
Central Government entities, through estate management service providers, or other
arrangements at Decentralized Entities level. User institutions sharing one building shall share
the costs of estates management services proportionally to the floor area occupied by each
institution.
 The agency in charge of managing assets of the Central Government is responsible for
insurance of buildings occupied by Central Government Entities and user institutions are
responsible for insuring non-fixed assets. Decentralized Entities and Government institutions
generating income shall cater for insurance of the occupied government buildings. Buildings
that are under public-private ownership shall also be insured by the user institutions.
 Both, manager (the agency in charge of managing assets of the Central Government entities)
and user / or occupant are responsible to act in good relationship while adhering to the
standards, and the requirements as per acknowledged need and eligibility, and the
responsibility toward efficient use of government resources.
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3 LIFE CYCLE APPROACH TO ASSET MANAGEMENT

Asset management involves the planning and acquisition of the most appropriate assets to meet
current and future service delivery demands. This requires informed decisions about which assets
are needed, where and in what numbers.
Good asset management results in achieving best value from the total asset costs over their life
cycles, including the cost of delivering services using these assets.
Adopting a life cycle approach to planning asset investment and management decisions is a key
part of optimal asset management. An asset life-cycle covers all phases of an asset’s life starting
with planning, through its acquisition, operation, maintenance and eventual disposal.
Management of these phases should be aligned to the entity’s planning, budgeting, monitoring
and reporting processes.
Government of Rwanda will use a life cycle approach in the management of government assets.
Under this approach, an asset will undergo a number of sequential phases during its life cycle as
below:-
 Planning
 Acquisition
 Operation and maintenance
 Disposal
Figure 1: Asset Life Cycle
Planning
Disposal Acquisition
Operations
and
maintenance
The planning phase deals with the planning for service delivery that drives the need for assets.
This phase will provide input into the asset management plans. Various acquisition options
should be considered during this phase.
The acquisition phase deals with the purchase or construction of new assets.
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The operation and maintenance phase deals with the operation of the assets,
maintenance/refurbishment, enhancement/rehabilitation, depreciation and impairment. This
phase includes activities of a capital and current nature.
The disposal phase deals with the timing of and disposal of the assets including the disposal costs
and specific requirements for the assets, for instance, dismantling costs, legal requirements,
environmental requirements, and other relevant costs. Disposal will be guided by the Law N°
50/2008 of 09/09/2008 determining the procedure for disposal of state private assets.
If there is still continuous need for the asset, it is then replaced and the life cycle is repeated.
The significant decisions in an asset life cycle discussed above are addressed in the next sections.
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4 PLANNING
4.1 Overview
The purpose of the government noncurrent asset planning process is to link service delivery
strategies with noncurrent assets. Planning encompasses the consideration of current and future
service delivery strategies and what the implications of these strategies are for the noncurrent
asset portfolio.
Noncurrent asset management strategies have long-term implications and must be based on
reliable management information and the full impact of cost over the lifespan of an asset. It must
consider that the following:
 noncurrent assets have lengthy acquisition periods, are costly to create and complex to
manage and maintain;
 timely maintenance of noncurrent assets will prevent diminishing lifespan and premature
loss of value of assets; and
 a balance should be established between reactive maintenance, preventative maintenance
and renovations.
The planning process influences all the components of the asset management life cycle, namely,
the asset acquisition plan, the asset operations and maintenance plan and the asset disposal plan.
It identifies the gap between existing noncurrent assets and those required to meet service
delivery requirements. It includes the analysis of the current portfolio of noncurrent assets with a
view to determining the following:
 the need for additional noncurrent assets to efficiently address increases in the demand
for services or to replace inadequate existing assets;
 those assets that are currently used and which are to be efficiently kept operational to
function in the manner in which they were originally, or subsequently, intended to
function; and
 those assets that are redundant due to a decrease in the demand for services.
Asset management planning commences with defining the stakeholders and legal requirements
and needs, incorporating these needs into the institution’s strategic plan and asset management
strategy, asset life cycle management plans and operational plans, linked to a District
Development Plan.
4.2 Development of an asset management strategy
Planning for assets will be guided by an asset management strategy. The agency in charge of
managing assets of the Central Government entities must prepare a five year asset management
Guidelines for developing an asset management strategy
Asset management strategy is a long term and a comprehensive process aimed at ensuring that
assets are managed and maintained in a way that enables public entities to provide affordable
services from government assets in an economically optimal way.
Developing an asset management strategy starts by identifying the key stakeholders, the legal
requirements and the user needs and incorporating these needs in to the strategic plan of the
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government entity.
The objectives of the asset management strategy are as follows:
 to provide services to the general public in an economically optimal way while
maintaining the level of service as expected by the general public;
 to document the nature, extent, age, utilisation, condition, performance and value of the
government assets;
 identify existing and proposed levels of service and demand for public service as well as
the expected changes in demand;
 outline the strategies of how the gap in the levels of service will be met through a
combination of demand management (non-asset solutions) and asset lifecycle
management tactics (development, renewal, operations and maintenance and any
disposal) over the planning period;
 to meet the legislative requirements with regard to service delivery;
 introduce a risk management process in the management of government assets;
 assess the Capital Investment Plan and operational budget needs and funding
implications; and
 assess the prevailing asset management practice and identify improvements;
 provide high level oversight of financial and asset management responsibilities through
reporting to the oversight organs on development and implementation of Asset
Management Strategy and Long Term Financial Plan.
The strategy should support the vision of the public institution and facilitate prudent financial
decision making.
4.2.1 Stepwise Development of an asset management strategy
4.2.1.1 Asset Management Vision
It is important that public institutions align their long‐term financial sustainability to provision of
public services at a level that meets the expectations of the general public.
The ability to maintenance the expected level of service for public assets requires appropriate
investment over the whole of the asset life cycle.
A balanced asset management approach requires the appropriate governance, skills, processes,
systems and data in order to provide the present and future service that is needed by the general
public, in the most cost‐effective and fit for purpose manner.
4.2.1.2 Identify your assets

The first step is to identify the assets as recorded in the various classes of the assets register
alongside the services provided from the use of the respective assets.
This identification may be presented as follows:
Asset Description
Buildings Hospitals, schools, social halls
Office furniture Chairs, tables, office generators, air conditioners, etc.
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4.2.1.3 Assess the condition and financial status of the assets

The physical as well as financial condition of the assets should be assessed to facilitate the long
term planning and the alignment of the Capital Investment Plan.
The financial status of the assets is drawn from the asset registers and the market information and
could be presented as follows:
Asset Replacement Residual Depreciable Accumulated Net Book
Cost Value Amount depreciation Value
Buildings
Office furniture
Total
4.2.1.4 Document the specific life cycle strategic actions plans

Specific plans covering the asset life cycle should be documented in detail and the actions that
will address the specific plans.
The following are examples of the specific actions surrounding the asset life cycle:
A. Asset acquisition plan

 Rationale for the various acquisition options
 Roles and responsibilities
 Technical considerations
 Procurement strategy
 Capital and operational outlay
 Time table and key acquisition decisions
 Contract agreement
 Monitoring and review
B. Operations plan
 Asset description and technical specifications
 Availability of technical skills / training plan
 Compliance with laws and regulations
 Asset condition (new or second hand)
 Operational costs
 Insurance arrangements and other risk management strategies
 Roles and responsibilities (asset user/day to day operations)
 Monitoring and review of performance and service delivery
C. Maintenance plan
 Benchmarking to the required level of service
 Service level agreements
 Monitoring and review
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D. Disposal plan
 Conditions requiring asset disposal e.g. end of useful life, under-utilization, not fit for
purpose, unserviceable, etc.
 Alternative means of disposal e.g. tender, auction, trade-in, demolition, etc.
 Costing and evaluation of disposal alternatives
 Treatment of revenue
The above list is not conclusive; the public entities are allowed to indicate all issues that are
relevant to the asset management strategy.
4.2.1.5 Determine the life cycle costs

The life cycle costs should be determined based on the historical data obtained from the
operations and maintenance records and these costs should cover the entire life cycle of the
assets classes.
The life cycle costs should be identified and budgeted for and this should cover the five year
strategic term and the proposed sources of funding. This can be summarized as follows:
Phase 2015 2016 2017 2018 2019 Total

Acquisition Plan
Purchase
Construction
Leasing
Total
Operations & Maintenance Plan

Preventive maintenance
Refurbishment
Corrective repairs
Inspection costs
Extra ordinary repairs
Total
Disposal Plan
Estimated sales proceeds
Less Cost to sale
Total
Source of Funding
Internal funds
External funds
Total
The life cycle cost should disaggregated as much as possible to enhance sound decision making
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by ensuring that all available options have been considered and evaluated accordingly.
4.3 Annual plan
Based on the 5-year strategy, the annual plans shall be prepared in advance, which include:
 Acquisition /purchase and disposal
 Rentals
 New government constructions
 Major refurbishments
 Minor renovations
 Inspection of government property
 Maintenance
 Equipping
 Replacement of assets
 Operational responsibilities and costs
 Estate management and all related issues, e.g. service cost sharing
 Waste management, e.g. E-waste
 Training of staff in charge of asset management.
In the case of Decentralized Entities, the annual plan shall form part of the annual action plans
making up the District Development Programs.
4.4 Planning within the Medium Term Expenditure Framework (MTEF)
The planning process should be conducted within the planning and budgeting process of the
public institution or entity. Once the entity determines the additional asset needs, it needs to
budget for these needs in line with the available budget.
Similarly for Districts, the budget for assets should be within the final resource envelopes agreed
at Districts’ Joint Action Forum.
The budget for existing assets will be prepared using the template in Appendix 9 – Annual
Operations and Maintenance Plan for Existing Assets. An estimated budget should be provided
for all relevant costs associated with each asset including operation costs, maintenance cost,
administration costs and rehabilitation costs. The related receipts from either income earned from
assets (such as rental income) or proceeds from disposal of assets should also be included.
The budget for new assets should be prepared using the template in Appendix 10 – Annual
Operations and Maintenance Plan for New Assets. This will include the project cost of the asset,
maintenance approach and projected cost of operating, maintaining, administering and
rehabilitating the asset over its lifecycle. Asset related receipts should also be incorporated.
At district level, the Annual Operations and Maintenance Plan for New Assets should be aligned
to the District Development Plan and the Capital Investment Plan.
4.5 Planning process for buildings
The agency in charge of managing assets of the Central Government entities shall be responsible
for preparing the asset management plans for buildings owned by the Central Government while
the districts shall prepare the asset management plans for district assets which should be aligned
with the Capital Investment Plans.
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5 ACQUISITION
5.1 Overview
Acquisition of an asset shall follow the approved need for it, and the approved availability of
resources. This need is to be determined with the help of the government asset database, shortage
identification, approval according to standards after an assessment, occupancy projections,
economic planning and strategic investment with proven reduction of expenses.
All major acquisitions for the districts should be done with reference to the Capital Investment
Plan and Project Charters.
5.2 Options for acquiring assets
All public entities shall consider all options available to address the identified asset need and/or
improvements. The options considered shall include:
 To purchase (and therefore to own) new assets.
 To lease (and therefore not to own) new assets.
 To construct new immovable assets: this will include alterations and refurbishment.
 To involve private sector through the various forms of Public Private Partnerships (PPPs)
to provide new assets.
 Acquisition through expropriation.
It is important to note that the agency in charge of managing assets of the Central Government
entities will be responsible for purchasing or acquiring buildings and will determine the best
option for acquiring buildings for the Central Government.
The Board of Directors in collaboration with the line Ministry shall be responsible for purchasing
and acquiring buildings for Public Enterprises while the acquisition of buildings by the districts
shall be approved by the District Council.
Acquisition of buildings shall be in line with the asset management strategy and the available
resources/budget. This need is to be determined with the help of the government asset database
maintained by the agency in charge of managing assets of the Central Government entities,
shortage identification, approval according to standards after an assessment, occupancy
projections, economic planning and strategic investment with proven reduction of expenses.
The general procedure of acquisition shall contain the following steps:
 Identification of need by user / occupant institution.
 Approval of need by:
o Institution managing government buildings for the Central Government
o Board of Directors for Public Enterprises
o District Council for the case of Decentralised Entities
 Budgeting and procurement planning.
Where a building is to be acquired, a technical inspection will be carried out by a team

comprised of engineers from the above mentioned institutions, who will provide a
comprehensive report on the condition of the structure and envelope of the building and give a
recommendation. In addition, valuation of land and buildings should be done by an independent
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registered valuer where the building is to be purchased. The following conditions have to be
fulfilled before the recommendation for acquisition can be given:
 Existence of occupancy permit
 Fire fighting system and fire safety equipment
 Elevator and escape route for multi-storey buildings
 Accessibility of the main uses and a sanitary room for people with disabilities
 Other requirements as provided by Appendix 17
The agency in charge of managing assets of the Central Government entities has an option of
leasing (or renting) assets for the Central Government so that they can secure the use of these
assets without having to incur the initial cost of buying the asset outright. In the case of
decentralize entities and Public Enterprises leasing options shall be evaluated and approved by
the District Council and the Board of Directors respectively.
The agency in charge of managing assets of the Central Government entities acquires the right
on behalf of the Central Government to use the asset for an agreed period of time in return for
a series of payments while Public Enterprises can acquire such rights on their own with the
approval of the Board of Directors. In the case of the districts, such rights shall be approved by
the District Council.
The payments might be spread monthly, quarterly or yearly depending on the availability of
the type of asset, the demand for the asset and the length of the lease period.
Examples of operating leases include renting of office space by public entities, hire of
conference facilities, etc
In case of PPPs, the government may in exchange of providing developable land enter into a
PPP agreement with the developer on future benefits from the development, such as the
ownership of partial space of a building, co-ownership according to condominium law, a share in
the generated income, etc.
Through expropriation the Government may, in the public interest, acquire assets as provided
by the expropriation law in force.
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6 OPERATION AND MAINTENANCE

6.1 Classification of assets
Government entities shall group assets of similar nature and use into a class of assets and shall
assess whether these classes are appropriate for administrative purpose.
Government assets are categorized into the following classes in line with the GFS codes:-
 Land
 Buildings and structures
 Infrastructure
 Office equipment, furniture and fittings
 ICT Equipment
Refer to Appendix 1 for detailed examples of assets forming each class of assets.
6.2 Assets register
The register shall at a minimum contain the following details:

 Date of purchase of the asset;
 The supplier details to facilitate subsequent after sales maintenance;
 The type and description of each individual asset;
 The asset code number engraved on the asset (for land - land registration number, for
buildings - land registration number and block number, for vehicles - the vehicle registration
number)
 The acquisition cost of the asset;
 Estimated useful life( to assist in determining time of replacement);
 The physical location of the asset;
 User of the asset/ the person allocated (to determine the accountable person at any one time);
 Condition of the asset;
 Maintenance costs
 Date of disposal (as applicable); and
 Disposal proceeds (as applicable).
The Logistics Officers shall be responsible for maintaining a register of assets under their control
or possession. However, the ultimate responsibility for asset management and ensuring that the
asset register is up to date lies with the Chief Budget Manager.
The assets register should take the format prescribed in Appendix 2 for the interim period.
The format provided in Appendix 2 shall be used to monitor the opening and closing net book
values regardless of the accounting framework in use.
For land and buildings, a separate database shall be maintained by the agency in charge of
managing assets of the Central Government entities in the format provided under Appendix 3
and it shall contain the following information:-
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 Description of the asset i.e. Type of asset, name of asset and property details;
 Ownership details i.e. Government private and Government public;
 Survey/registration information i.e. Plot No, No of blocks, Plot size and Folio;
 Current use information:-i.e. UPI, No of permanent buildings, level of
encroachment, major use and other users;
 Valuation information i.e. % of built up land, date of valuation,
zoning(urban/rural),current structure ;value, land value, market value and
replacement value;
 Condition of the asset; and
 Installations.
6.3 Asset tagging
All assets must be tagged according to the tagging convention/method put in place by each
public institution or entity in instances where the public institution or entity has a tagging
convention/method in place.
Generally, all public institutions should follow the following guidance while tagging the assets:-
 Name of the public institution or entity e.g. RHA for Rwanda Housing Authority
 Name of Unit/Department, e.g. DG (for Directorate General)
 Sub-unit or Location, e.g. DP (for directorate of Planning)
 Asset Type, e.g. LT for laptop
 Number of asset in the department/unit, e.g. 22 if it is the 22nd laptop in the
department/unit
Hence a tag number would look like: RHA / DG / DP /LT/22
In cases where tags fall off or are otherwise separated from the asset, the tags must be replaced
immediately. The replacement tag must have the same number as the original tag.
Land and buildings cannot be tagged hence the asset register shall show each parcel of land and
building with reference to the terms on which it is held. Refer Appendix 3 on the database that
will be maintained by the agency in charge of managing assets of the Central Government
entities for land and buildings.
All that have not been tagged and assets acquired/constructed after the adoption of the Asset
Management Policy and Framework shall be tagged using the tagging convention prescribed in
the policy. However assets that were tagged before the adoption of the policy shall retain the old
tags until they are disposed off.
6.4 Physical verification of assets
The Logistics Officer should conduct periodic physical verification of public property against
asset registers at least annually.
The verification shall be undertaken to:
 ensure the existence and condition of assets;
 confirm the presence of tag numbers on each asset; and
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 ensure the correctness and completeness of the assets register.

This task should include matching the recorded assets with physical existence. Any anomalies
should be promptly reported in writing to the Chief Budget Manager of the Public institution
with a copy to the agency in charge of managing government assets, for entities falling under the
Central Government.
In the case of Public Enterprises, the anomalies should be reported to the Director General, with
a copy to the Board of Directors.
The Executive Secretary of the District shall have the responsibility of leading activities meant
for making an inventory of district assets. The Executive Secretary should report any anomalies
in writing to the Mayor with a copy to the District Executive Committee and the District
Council.
The physical asset verification should be finalized before September 30th of each year and at the
end of the verification exercise, the asset register must completely reconcile with the physical
verification. An assets reconciliation report (Appendix 8), showing the differences between the
physical verification and the assets register must be prepared
Documentary evidence of the physical verification and the subsequent reconciliation must be
dated, signed by the staff members who conducted the verification, and initialed on every page.
The format of the physical verification form is provided in Appendix 7.
Additionally, the Team Leader of the verification team should endorse each item of the asset
register regardless of whether any discrepancies have been found or not.
Documentation related to the count must be retained on file for review by the internal auditor
and/or Auditor General, if requested
6.5 Valuation of assets
The agency in charge of managing assets of the Central Government entities is responsible for
valuation of land and buildings for the Central Government and revaluations will be conducted
as determined by this agency. Due to the large cost implications, the frequency of conducting
revaluations of land and buildings will be restricted to every 5 years.
Public Enterprises shall revalue the assets in accordance with IAS 16 and the frequency of such
revaluations shall depend on the changes in fair value of the assets being revalued. IAS 16
recommends that revaluations should be conducted only every three or five years. Only those
items that experience significant and volatile changes in fair value should be revalued following
the approval of Board of Directors.
For the purpose of adoption of this policy, old assets that do not have values shall be valued by a
dully constituted valuation committee as per the disposal law in force.
6.5.1 Noncurrent assets valuation guidelines

All valuations shall be supported by a valuation report. A valuation report records the
instructions for the valuation assignment, the basis and purpose of the valuation, and the results
of the analysis that led to the opinion of value.
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The valuer’s written report should include, at minimum, the information listed below:
 The nature of instructions and the intended use or purpose of the valuation (as per the
letter instructing the valuer).
 The following date as of which the valuation applies, the date of the report and the date of
the inspections.
 An indication that they have complied with the relevant accounting Standards (eg IAS 16
and IPSAS17 Property, Plant and Equipment).
 Identification and description of the:
o property rights or interests being valued; and
o the assets, their locations, their physical and legal characteristics and the date and
extent of inspections (i.e. valued on-site or off-site).
 The basis of the valuation, including type of valuation and definition of value.
 A description of the information and data examined, the market analysis performed, the
basis of the valuation and procedures followed, and the reasoning that supports the
analyses, opinions, and conclusions. That is, the valuer’s report should contain sufficient
information for the instructing agency to determine how the valuation was conducted and
how the revaluation amounts were derived.
 How any restoration, dismantling or removal obligations associated with an asset have
been treated, where applicable. This information may be provided by a third party and
should be appropriately referenced.
 Any key and/or special assumptions and/or limiting condition.
 Values of each asset and apportionments as appropriate (i.e. in the case of land and
buildings, the value of the land is to be provided separately to the value of the building).
 The valuer’s professional qualifications relevant to the valuation including the valuer’s
number in the register.
 The names, qualifications and contributions of outside professional persons who have
provided assistance, where used;
 Such other matters pertinent to the valuation.
6.5.2 Land and Building valuation guidelines

The agency in charge of managing assets of the Central Government entities will initiate the
process of procuring qualified and experienced valuers in line with the government procurement
procedures. The selected valuers will produce a report that covers the following for each
property valued and pictures should also be provided:
 Purpose of the valuation
 Date of the valuation
 Valuation methodology
 Type of asset valued
 Location of asset
 Area of land
 Total plinth area
 Percentage of built up area
 Services (connection to electricity and water)
 Developments on the land (buildings and structures on the land)
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 Value of the land in national currency

 Value of the structure in national currency
 Total value of the property
 Replacement value
Refer to the valuation report format in Appendix 18.
6.6 Periodic inspection of buildings and infrastructure
The agency in charge of managing assets of the Central Government entities is responsible for
making periodic inspections of all immovable assets and respective moveable assets under its
mandate.
This inspection shall determine the condition of the buildings and equipment and the level at
which user institutions have fulfilled the following:
 General building regular maintenance
 Infrastructure equipment according to the standards outlined in this policy and framework
 Occupancy of the building according to the standards outlined in this policy and
framework
 On-going maintenance / refurbishment / rehabilitation / renovation works
 Property integrity (location, size, use, occupants, etc)
For moveable assets under buildings, inspection should cover the following aspects:
 Condition of the moveable assets
 Predictable necessity to repair or maintain, replace and dispose
 Quality and quantity of moveable assets are according to standards outlined in this policy
and framework
 Unused assets
6.7 Maintenance and repairs of noncurrent assets
6.7.1 Repairs and maintenance of assets

The Chief Budget Manager/Head of institution of a public institution or enterprise has the overall
responsibility of ensuring that all warranty and guarantee terms are honoured, and for making
suitable arrangements for the maintenance and repair of all movable assets within the institution
or entity.
The Executive Committee of the District is responsible for ensuring maintenance and
rehabilitation district buildings and office equipment and setting up of maintenance modalities.
All assets with a value higher than Rwf 100,000 should be included in the annual maintenance
plan. This threshold is also in line with the asset capitalisation threshold. This will ensure that
assets that are capitalised and have an expected useful life of more than one year are well
maintained over their useful life.
However the Chief Budget Manager shall determine the threshold for a Public Enterprise with
the approval of the Board of Directors. This threshold should be consistent with the capitalisation
threshold.
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6.7.2 Annual Operations and Maintenance Plan

Institutions in the Central Government and Decentralised entities shall prepare an annual
operations and maintenance plan (Appendix 9) for its existing assets and this shall form part of
the annual action plan.
Buildings that belong to the Central Government will be covered under the annual operations and
maintenance plan prepared by agency in charge of managing assets of the Central Government
entities. In addition, each asset institution or entity shall prepare an annual operations and
maintenance plan (Appendix 10) for planned asset acquisitions.
The Decentralised entities and public enterprises shall be expected to operate their own budget in
respect of operations and maintenance costs.
The maintenance plans shall be prepared as per the timelines indicated in this policy and
framework.
The plan will contain at least the following information
 Name of the Asset
 Projected total asset value
 Maintenance approach (Preventive or Corrective)
 Expenditure Item (Operation, Maintenance, Administration, Rehabilitation and Asset Related
Receipts)
 Budget
6.8 Safeguarding of assets
Article 3 of the Ministerial Order N° 002/09/10/GPIA of 12/02/2009 setting out Regulations for
Internal Control and Internal Audit in Government requires that all government assets are
safeguarded against waste, loss, misuse, damage or mismanagement.
The ultimate responsibility of safeguarding of assets rests with the Chief Budget ManagerHead
of Institution of the public institution or public enterprise as the case may be.
The ultimate responsibility of safeguarding of assets at district level lies with the District
Executive Committee.
6.9 Handover of assets
Where users are leaving an institution (for instance where they are leaving the employment of
the institution or have been transferred to another institution) or where staff are transferred to
another unit/department within the same institution, they must complete the asset handover form
in Appendix 5.
In case the assets are required by the unit for the replacement staff, the assets should be left
under the care of the immediate supervisor. If the assets are no longer required, they should be
returned to the store for reallocation to another user.
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6.10 Guidelines for use of government buildings
6.10.1 Occupancy agreement in government owned buildings

There shall be an occupancy agreement between the agency in charge of managing assets of the
Central Government entities on behalf of the Government of Rwanda, and the occupant of a
government asset, determining
 The responsibilities in the handling and occupancy of assets;
 The duration;
 The conditions for termination and notice;
 The extent of occupancy in a shared asset, and of its compound; and
 Any other relevant aspect of occupancy, as applicable.
6.10.2 Responsibility of the user of Government Building

The user of a government building is responsible for proper management and use of a
government asset and shall sign an agreement with the agency in charge of managing assets of
the central government entities to comply with the following:
 Guard its condition
 Protect from disturbing influences
 Pay insurance against general risks and disasters
 Budget, procure and pay operational costs, utility bills, cleaning, and security service bills
 Involve and seek permission of the agency in charge of managing assets of the central
government entities in any modification, transformation, or any alteration to it.
 Plan, budget, procure, initiate and pay for minor maintenance, rehabilitation, and repairs
 Reinstate at the end of a terminated occupancy according to the prior agreement with the
agency in charge of managing assets of the central government entities
 Ensure that indoor and outdoor lighting are in working condition; and
 Maintain the landscaping, walkways, driveways, parking and garden.
6.10.3 Minor maintenance, rehabilitation and repairs

All institutions are required to plan in their budgets, resources for periodic maintenance and
minor rehabilitation such as plumbing, electricity, lift, windows, gardens, pavements, paints and
road within their compounds. With regard to major rehabilitation or refurbishment, the agency in
charge of managing assets of the Central Government entities will fully intervene according to
made assessments and plans.
Maintenance is carried out to prolong the life of institutional buildings, its furniture and
equipment. The institution maintenance program should be systematic and pro-active to prevent
the need for repairs. It should have a sufficient staff and budget for proper maintenance.
The maintenance program should ensure that:
 The buildings function as designed at all times;
 The buildings function throughout the normal life span; and
 The buildings resist the effects of an extreme natural event such as floods,
earthquakes, provided that the original design, construction and materials were
satisfactory for these demands.
The maintenance of all institution buildings should be a daily responsibility of the user institution
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and should cover the areas highlighted above.

Minor rehabilitations/maintenance which comprise of improvement works which may be
implemented during the full or partial continued operation of an institution. This includes at
least:
 Painting
 Roofing repairs
 Renovation and repairs of ceilings, windows, window panes, doors, floors
 Improvements to sanitary facilities and plumbing system
 Renovations and repairs to electrical, mechanical and ICT installations
 Minor interior alterations, including partitions
 Upgrading to fire safety standards
 Upgrading for accessibility for disabled people
 Upgrading to security standards
 Other measures of maintenance and upgrading
6.10.4 Running costs in Government owned and rented buildings

The occupant of a government owned or rented building is responsible for budgeting, procuring
and paying for operational costs, utility bills, cleaning costs, security service bills, parking fees,
etc.
In case of more than one occupant sharing a building or space, all the above running costs shall
be summed up and apportioned per square meter (m2), and paid as a percentage depending on the
space occupied by each institution.
6.10.5 Responsibility of the user of moveable government assets

The user of moveable government assets is responsible for:
 Their registration;
 Sharing of the asset database and condition reports with the agency in charge of
managing assets of the central government entities;
 Pay insurance against general risks and disasters.
 Handling with care; and
 Minor maintenance and repairs.
The user is also accountable for the loss of the moveable government assets.
6.10.6 Major rehabilitation and refurbishment of government owned buildings

The necessity for upcoming major rehabilitation and refurbishment shall be recorded, and
incorporated into the asset management plan and strategy.
Major rehabilitation and refurbishment shall in the future be minimised, and the need for it shall
be avoided through the proper management, inspection and maintenance of government assets,
and the enforcement of accountability of users in accordance with this policy and framework.
For necessary major rehabilitation and refurbishment of building, the agency in charge of
managing assets of the Central Government entities is responsible for its identification, approval,
planning, budgeting, procurement, initiation, and supervision.
Institutions which are generating income shall be responsible for major rehabilitation, closely
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involving the agency in charge of managing assets of the Central Government entities for
technical assistance of the rehabilitation process and works.
Major rehabilitation and refurbishment includes:
 Refurbishment works that replace the complete facade and / or envelope of a built
structure
 Structural works and alterations, extension works and demolitions
 Complete replacement of the mechanical & electrical system.
6.11 Loss of assets
When it appears that the government has suffered losses or damages of an asset at work
premises, the lost asset shall be recovered considering depreciation value.
When it appears that the government has suffered losses or damages of an asset in the hands of
the government employee outside work premises, the lost asset shall be recovered considering
full amount of the lost asset.
All losses or damage of public property shall be reported according to the existing laws as
applicable.
6.11.1 Managing assets losses and insurance of assets

6.11.1.1 Procedures for reporting asset losses
a) Reporting by the employee
When an employee has reason to believe that a loss of a government asset has occurred, he/she
shall immediately notify the head of institution in writing.
6.11.1.2 Write off of assets
The Chief Budget Manager/Head of institution may write off lost asset and update the asset
register.
6.11.1.3 Insurance of assets
All government entities are responsible for insurance of their respective assets, both movable
and immovable. The agency in charge of managing assets will have the responsibility of
inspecting if all governments institutions have insured the occupied government buildings.
The insurance cover for immovable assets should cover loss against man-made and natural
disasters.
The insurance for moveable assets should at least cover the risk of loss against fire, theft at
work premises and floods.
6.12 Income generated from government assets
Government assets at the Central Government level may be used to generate income, such as
parking fees, museum entry fees, stadium use fees, roof top use fees, ATM space, public library
fees, rental fees for machinery and equipment, laboratory service fees, etc. Generated income
through government asset shall be deposited to the National treasury account.
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For government assets at the decentralized entities and public enterprise may be used to generate
income and generated income shall be deposited to their respective accounts.
Government assets may also be rented to non-governmental and private entities.
6.13 Reporting
6.13.1 Report to the agency in charge of managing assets of the Central Government
entities
Each institution in the Central Government will also be required to submit an annual report to
the agency in charge of managing assets of the Central Government entities by 30 September of
each financial year. The report template is provided in Appendix 19 including instructions on
how to complete each report template. The report will consist of six sections as follows:
Section A: Annual building inspection report
Section B: Cost estimate for maintenance for the next financial year
Section C: Report on space and furniture allocation
Section D: Report on construction projects
Section E: Details of building areas and materials
The annual building inspection report is completed annually and submitted to the agency in
charge of managing assets of the Central Government entities by 30 September of each year
clearly indicating the condition of each area in the respective building under the institution. The
information completed in this report will be subsequently verified by the agency in charge of
managing assets of the Central Government entities through the annual inspection process.
The cost estimate for maintenance for the next financial year report should be completed
annually and submitted to the agency in charge of managing assets of the Central Government
entities by 30 September of each year clearly indicating the estimated cost of both minor
maintenance and major rehabilitation. The identified maintenance or rehabilitation works are
extracted from the report under Section A which is prepared after the annual inspection of
buildings. Minor maintenance is the responsibility of the institution while major rehabilitation
works is the responsibility of agency in charge of managing assets of the Central Government
entities.
The report on space and furniture allocation will be submitted annually by 30 September. The
objective is to report the space and furniture allocated to each staff category for follow up and
monitoring by the agency in charge of managing assets of the Central Government entities.
Space and equipment allocation should be conducted in line with the government assets
occupation and equipment requirements discussed in Section 10 of this policy.
The report on construction projects is prepared annually and submitted to the agency in charge of
managing assets of the Central Government entities by 30 September of each year. It records the
progress of ongoing construction projects..
This report providing details of building areas and materials is prepared once for existing
buildings and thereafter, for new buildings and submitted to the agency in charge of managing
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assets of the Central Government entities by 30 September of each financial year.
6.14 Monitoring and evaluation arrangements
The following indicators will be monitored by the agency in charge of managing assets of the
Central Government entities using information obtained from the annual reports submitted by all
entities
1. Number of immovable government assets in regular maintenance cycle;
2. Number of institutions that include major maintenance works in their annual report;
3. Number of institutions that comply with the space allocation requirements in the asset
management policy;
4. Budget for asset operations and maintenance is in line with the mtef;
5. Percentage of the budget for maintenance of assets as a percentage of the budget for
acquisition of new assets;
6. Percentage of the budget for maintenance of assets as a percentage of the annual budget for
the institution;
The above indicators will be monitored through data collected by the agency in charge of
managing assets of the Central Government entities from the annual reports submitted by all
institutions.
The detailed M&E framework that provides highlights on how the Asset Management Policy
will be implemented, the expected results, performance indicators, data collection methods and
tools, schedule of data collection, who is responsible, means of verification, and data sources,
reporting and information use is provided in Appendix 21.
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7 TRANSFER AND DISPOSAL OF ASSETS

7.1 Transfer of assets within the public institution
7.1.1 Transfer of assets within the department/unit
When assets are transferred from one user to another within the public institution or entity the
current user of the asset shall complete an asset transfer form attached on Appendix 11 with the
details of the asset being transferred and the reason for the transfer.
The request for asset transfer is reviewed and approved by the head of department/unit. Before
approving the head of department/unit assesses whether the request for transfer is justified and
assesses the reasons for the transfer and determines whether these are valid.
If the transfer is rejected, the head of department/unit indicates in the asset transfer forms the
reason for the rejection and returns the form to the user.
7.1.2 Transfers of assets between departments/units

This is where process of transfer of movable assets involves two departments/units, mainly the
transferring unit and the receiving unit. The transferring unit must approve the transfer and the
receiving unit must confirm receipt of the transferred asset.
The current user completes the request for asset transfer form in Appendix 11 with details of the
asset to be transferred, the tag number, location and the condition of the asset.
7.2 Transfer of assets between public entities and institutions

When a public property which has a liability, for example leased assets, the corresponding
liability shall also be transferred together with the relevant public property.
Public property can be transferred from one public institution to another if and only if it has been
authorized by:- a law; the Cabinet; Minister; or a lawful authority.
When assets of a public institution are transferred to another public institution or other
institution together with any associated liabilities as a result of a legislation or following a
reorganization of government functions, the Chief Budget Manager/Head of Institution of a
transferring public institution shall be required to:-
 Identify an inventory of such assets and liabilities
 Provide the Chief Budget Manager/Head of Institution of the receiving public institution
with all relevant records, titles, including human resource records of staff to be
transferred.
 Both the Chief Budget Manager/ Head of Institution of the transferring public institution
and the receiving institution must sign the inventory when the transfer takes place.
 The Chief Budget Manager/ Head of Institution of the transferring public institution must
file a copy of the signed inventory with the Ministry within two weeks of the transfer and
the same is included in the handover report.
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The inventory of the assets to be transferred will follow the format in Appendix 12 clearly
indicating the nature of the asset, tag number, current location and condition. For efficiency, this
list is derived from the assets register which is reconciled annually after the physical verification
of assets.
7.3 Transfer of assets in cases of merged public entities and institutions
In instances where two public institutions are merged into one public institution, a consolidated
assets register should be prepared for the merged entity.
Thereafter, a physical asset count should be conducted for the consolidated merged assets in line
with the physical verification procedures.
During the physical asset verification, it is recommended that the institution considers assigning
new tags to each asset in order to have a consolidated tagging/coding system for the merged
institution. The old tags should be removed and destroyed.
This physical verification should clearly identify the condition of each asset in order to determine
the assets that should be disposed. Disposal should be conducted in line with disposal law in
force determining the procedure for disposal of state private assets.
Once the physical verification conducted, the assets should be allocated to users in line with the
revised structure of the merged entity. If there are excess assets, the excess assets should be
disposed in line with disposal law in force.
7.4 Transfer of Government Land to Local Government Entity
The Government through Cabinet resolutions can decide to transfer its land to a local
government entity for development purposes. The criteria listed below must be observed.
 The local government entity will have the full right on the land upon Cabinet resolution
and after an official letter from the Minister in charge of Infrastructure allocating the land
to the concerned entity.
 Allocating land to developers should be done in transparency with clear procedures.
 Proposed projects by developers should comply with the proposed local master plan.
 Local population should be given priority in benefiting from the proposed project.
 At the time of transfer, if the land to be transferred accommodates any government
institution, portion of the money paid by the developer should be used in re-allocating the
institution in consultation with the agency in charge of managing assets of the Central
Government entities.
7.5 Disposal of Assets
The disposal process of the assets for public entities shall be guided by the provisions of disposal
law in force determining the procedure for disposal of state private assets. This law provides the
procedures to be followed by public institutions and entities in instances where they want to
dispose of their assets.
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The procedures used for sale, donation and destruction of assets will follow the procedures
stipulated in disposal Law in force determining the procedure for disposal of state private assets.
Subject to the above regulations Chief Budget Managers of public institutions or Head of
institution of Public Enterprises are required to adhere to the following policy guidelines:
 Any disposal of government assets must be conducted in a manner that achieves the best
return to government. As much as possible, government assets should be disposed of by
centralized open public tender/auction.
 Following a comprehensive physical verification of noncurrent assets, the Chief Budget
Manager/ Head of institution has the responsibility to identify and recommend assets for
disposal.
 No disposal of any real property (land and buildings) under the custody of the Central
Government and Decentralized Entities can be conducted without the prior authorization
of the Minister of Finance and Economic Planning and the Minister responsible for
Infrastructure. Public Enterprises shall only dispose real property upon authorisation by
the Board of Directors.
 Noncurrent assets are disposed in accordance with Rwanda Public Procurement Authority
regulations.
The procedures used for disposal of assets owned by foreign missions will follow the procedures
stipulated in disposal Law in force determining the procedure for disposal of state private assets.
However the foreign missions must ensure that the taxes are duly paid for those assets that were
exempted from Value Added Tax and Import Duty upon acquisition.
7.6 Disposal of assets under decentralized entities
Disposal of property under decentralized entities is governed by disposal law in force

determining the organization and functioning of decentralized administrative entities.
The decision to auction off immovable property shall be made by the Council while that of
auctioning off movable property shall be made by the Executive Committee.
The purchase and sale of the property shall be monitored by the tender committee in accordance
with the relevant Laws.
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PART THREE
RENTAL AND OCCUPATION OF GOVERNMENT BUILDINGS
8 RENTAL OF BUILDINGS FOR USE BY PUBLIC INSTITUTIONS

Government entity in need of renting of office space is responsible for the rental. The agency in
charge of managing the assets shall have the responsibility of inspecting if the rented buildings
meet the requirements set by this policy and framework.
The need for rental might be as a result of different cases as follows, but not limited to:
 Creation of a new government or public institution

 Expansion of a government or public institution
 Expiry of an existing rental contract
 Disposal of an existing and/or occupied government building
8.1 Requirements for rented buildings and space
The following requirements have to be fulfilled before the recommendation for a rental can be
given:
 Accessible location of the building/space
 Suitability of the layout, rooms and space
 Zoning of the plot
 Flexible contract conditions
 Existence of occupancy permit
 Fire fighting system and fire safety equipment
 Elevator and escape route for multi-storey buildings.
 Accessibility of the main uses and a sanitary room for people with disabilities
 Number of sanitary facilities in accordance with occupancy numbers and standards
provided by policy and framework
 Standby power generator
 Number of parking spaces in accordance with occupancy numbers and visitor’s
frequency, and standards provided by policy and framework
 Proper infrastructure servicing of the building/space.
8.2 Rental contract with landlord
Before the occupancy of a rented building/space, its condition has to be inspected and recorded
in detail as an annex to the rental contract, to be signed by the landlord and the government
institution. The agency in charge of managing the assets shall be the witnessing party in the
contract.
Aspects to be agreed on also include the type of repairs and maintenance, during and after
occupation, which each of the contract parties will be responsible for.
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The rental agreement shall define explicitly the composition of minor and major repairs that
constitute restoring the building to its initial state upon the termination of the rental agreement.
8.3 Procurement for renting buildings or space
Procurement of rental building or space shall follow the procurement procedures determined by
the procurement law in force.
The government institution in a rented building shall be responsible to pay the rental costs timely
and according to the rental contract.
8.4 Transfer of project assets to the districts
Where assets are acquired for projects, upon conclusion of the project they should be handed
over to the agency in charge of managing assets of the Central Government entities. This agency
will determine how to distribute them equally to the respective institutions and different districts.
However, this will depend on whether the project is coming to a complete end or whether the
assets are to be transferred to a new project or next phase of the project.
Hence, it will be important that the agency in charge of managing assets of the Central
Government entities works closely with the implementing entity or SPIU to understand both the
requirements of the project agreement and the donor regarding project closure and transfer of
project assets. The policy should stipulate the requirements for transfer/handover of project
assets when a project closes and clearly indicate the roles of the SPIU, parent ministry and the
agency in charge of managing assets of the Central Government entities.
8.5 Transfer of land to a local government entity
The Government through Cabinet resolutions can decide to transfer its Land to a local
government entity for development purposes with the following criteria:
 The Local Government entity will have the full right on the land upon Cabinet Resolution
and an official letter allocating the land to the concerned entity from the Minister in
charge of Infrastructure;
 Allocating land to the Developers should be done in transparency with clear procedures;
 Proposed project by the developers should comply with the proposed local master plan;
 Local population should benefit from the proposed project; and
 At the time of transfer, if the land to be transferred accommodates a government
institution, portion of the money paid by the developer should be used in re-allocating the
institutions upon consultation with the entity responsible for government asset
management.
Page 47 of 109
9 EQUIPMENT STANDARDS IN GOVERNMENT OFFICE BUILDINGS

9.1 Standards for the occupation of office buildings and for office furniture and
equipment
The standards for occupation of office buildings and for office furniture and equipment included
in office buildings were developed on basis of principles for use of office space, space
requirements for each category of government employee, space envelope requirements and
additional standards for government and public buildings.
9.1.1 Validity of office space standards

The implementing body responsible for the management of government assets is entrusted with
the supervision of the implementation of the standards. Any institution or professional involved
in the planning of construction or refurbishment of government and public service institutions
shall be responsible to adopt the required standards as far as reasonably possible.
All occupation and equipment standards apply to existing or new construction, and to major
refurbishment. They shall not be enforced to existing assets if they require major structural
modifications, which are not economically feasible.
9.1.2 Principles for the use of space

The following principles shall apply to the office space arrangement in government and public
service institutions:
- Depending on the nature of institution and service provided,
- Where possible without structural alterations to existing buildings.
9.1.3 Use of minimum required space

All government and public service institutions shall make their best efforts to use minimum
required space without undermining good working conditions. When fully staffed according to
approved institutional structure, the maximum required space must not be exceeded.
9.1.4 Space planning

The allocation of space in major public offices should be well planned, and its implementation
supervised. The agency in charge of managing assets of the Central Government is responsible
for allocating office space and this shall be based on the needs of the institution.
9.1.5 Shared facilities

The sharing of facilities shall be encouraged in occupancy design, including offices, meeting
rooms, printers, photocopiers, room tables, and waiting rooms.
In the event that two government entities share office space, then the cost of utilities such as
electricity and water and other office maintenance costs shall be shared in proportion to the
square meters occupied by each entity.
Page 48 of 109
9.1.6 Partitioning
Partitions shall be used to help in managing the occupancy of buildings. It supports ways of
maximizing the available space within a given envelope.
9.2 Space requirements

9.2.1 Government employee categories
The layout of space allocated for public services and government institutions shall take into
account three main categories of employees:
1. Minister, Minister of State, Permanent Secretary, Director General.
2. Head of Division, Director, professionals
3. Support staff.
9.2.2 Range of permissible floor area per employee

There is a permissible range to be followed, including minimum and maximum of floor area
allocated per employee in offices of government and public service.
Office layouts, especially within existing built structures, depend on each building and may be
freely planned by the architect in line with the requirements.
9.2.3 Employees of category 1

Employees of category 1 are eligible to use individual offices within the permitted range of
office space requirement.
9.2.4 Employees of category 2

“Open office” principle: towards the efficient space use, team work, easy communication, sound
service coordination and common use of office equipment (printers, photocopiers, meeting
tables, waiting rooms, etc.) the office lay-out shall be arranged in shared offices.
The planning for newly constructed buildings shall take above principles into account where
possible.
9.2.5 For employees of category 3

Support staff is to be integrated within the offices and specific rooms according to their
functions, and respecting the range of permissible area per employee.
9.3 Space Envelope

9.3.1 Space envelope requirements
The space envelope for a department/unit, including all types of space (circulation, sanitary,
office, library, etc) will be calculated using the following estimate based on the number of Full
Time Positions1:
1
Full-Time Positions (FTP): Measure of labor utilization which approximates the number of persons employed by a department
and requiring office space. Office space planning is based on the number of FTPs planned in the approved institutional structure
Page 49 of 109
Full-time positions (FTP) Space per FTP (m2)

First 5 employees 22
Employees 6-10 17
Any remaining above 10 15
9.3.2 Special Purpose Space

In addition to general purpose space which is accommodated within the space envelope, some
departments will require special purpose space. This space is not included in the space envelope
calculation. Special purpose space requirements must be determined through a functional
program and justified based on an inventory of the furniture, equipment, supplies and materials
to be accommodated. If a special purpose space will contain a workstation (e.g., librarian,
laboratory technician), the position allocated the workstation will not be included in the FTP
count used to calculate the department’s space envelope.
Refer to appendix 15 for floor area for employees in government offices and public service
institutions.
Refer to appendix 16 for other support spaces depending on type of institution and service as
applicable.
Refer to appendix 17 for additional standards for government and public buildings.
Page 50 of 109
APPENDICES
Appendix 1 Classification of assets and Useful Lives
Asset class Examples of assets forming the asset class Useful

life
(years)
LAND This shall consist of the following categories of land
defined in Organic Law N° 03/2013/OL of 16/06/2013
repealing organic law N° 08/2005 of 14/07/2005
determining the use and management of land in Rwanda:
 Public land N/A
 State land in the public domain (including national N/A
roads, national land (comprised of natural forests,
national parks, protected swamps, State public
gardens and tourist sites) and memorial sites)
 Land in the public domain of Decentralised Entities N/A
(including Districts and City of Kigali roads and
arterial roads that connect Districts roads to rural
community centres)
 State land in the private domain N/A
 Land in the private domain of local authorities N/A
 Public institutions land N/A
SUBSOILS  Proven reserves of oil, natural gas and coal N/A
 Metallic mineral reserves N/A
 Non-metallic mineral reserves N/A
BUILDING &
STRUCTURES
Dwellings  Foreign mission dwellings 50
 Hostels 50
 Military personnel dwellings 50
 Prisons and rehabilitation facilities 50
 Residences (presidential, embassies) 50
 Residences (personnel) include garages and parking 50
Non-residential  Airport and associated buildings (Halls, Parking and
dwellings Hangars) 40
 Border and customs control points 40
 Bus terminals 40
 Theatre halls 40
 Clinics and community health facilities 40
 Community centres and Social halls 40
Page 51 of 109

life
(years)
 Driver and vehicle testing centres 40
 Fire stations 40
 Foreign mission offices 40
 Hospitals and ambulance stations 40
 Industrial buildings 40
 Laboratories 40
 Libraries 40
 Mortuaries 40
 Museums and art galleries 40
 Office buildings (including air conditioning
systems) 40
 Public parking (covered and open) 40
 Police stations (and associated buildings) 40
 Railway and associated buildings 40
 Research facilities (including weather) 40
 Stadiums 40
 Taxi ranks 40
 Universities, colleges, schools etc. 40
 Warehouses (storage facilities, including data) 40
INFRASTRUCTURE
ASSETS
Electricity generation  Electricity meters 20
& supply  Transformers (high and low voltage) 20
 Thermal power plant generators 20
 Hydro power plants 20
 Thermal power plant 20
 Power lines (high voltage and low voltage) 20
Water distribution  Reservoirs 50
 Perimeter protection 20
 Dams 50
 Water meters 20
 Water pumping machines 20
 Water canals 20
 Water purification plant 20
 Metalwork (steel stairs, ladders, handrails, weirs)
Pump stations 20
Roads and bridges  Asphalt layer (tarmac) 50
Page 52 of 109

life
(years)
 Concrete layer 20
 Gravel surface 10
 Street lights 25
 Traffic lights 10
 Traffic signs 20
 Pavements 50
 Bridges - Concrete 50
 Bridges – Steel 50
 Bridges - Timber 20
Railway  Power supply units 20
 Railway sidings 20
 Railway tracks 20
 Signaling systems 20
Drains  Earthworks and Concrete culverts 50
 Concrete lining 50
 Underground pipes 25
Sewerage  Sewers 50
 Sewage pipes 20
 Waste water treatment 40
Solid waste disposal  Containers/Bins 10
 Transfer stations and processing facilities 20
 Weighbridge 20
 Landfill site 25
 Perimeter wall/fence 10
Airports  Airports and radio beacons 25
 Aprons (Aircraft parking area) 25
 Runway surface 20
 Runway base 50
 Taxiways 20
 Luggage movement equipment 25
 Communication equipment 10
 Perimeter protection/fence 10
TRANSPORT
 Aircraft hull (body)
EQUIPMENT 10
Engine
 Aircraft engines
hours
 Airport transport equipment (stairs and luggage) 5
 Buses 4
Page 53 of 109

life
(years)
 Emergency vehicles (Ambulances and fire engines) 4
 Motor vehicles 4
 Trucks 10
 Trailers and semitrailers 10
 Railway wagon 15
 Motorcycles 4
 Bicycles 4
OFFICE  Office equipment (including fax machines) 5
EQUIPMENT,  Office furniture 5
FURNITURE AND  Advertising boards 5
FITTINGS
 Air conditioners (individual fixed & portable) 5
 Cutlery and crockery 5
 Domestic and hostel furniture (for university
accommodation) 10
 Fabrics and soft furnishings 5
 Paintings, sculptures, ornaments (residential homes
and office) 10
ICT EQUIPMENT,  Desk top computers 3
SOFTWARE AND  Laptops 3
OTHER ICT ASSETS  Printers 3
 Internet connectivity equipment 3
 Phone handsets 3
 Mobile phones 3
 External storage devices 3
 Computer software 3
 Other ICT equipment 3
 Medical/health equipment 10
OTHER
MACHINERY AND  Laboratory equipment 5
EQUIPMENT  Sports equipment 10
 Elevator systems 10
 Farm/Agricultural equipment 5
 Fuel tanks 10
 Generators 10
 Water pumps 10
 Water tanks 10
 Electricity meters 20
 Fire Fighting equipment 5
 Gardening equipment 5
Page 54 of 109

life
(years)
 Irrigation equipment 10
 Kitchen appliances 5
 Electric wire and power distribution equipment
(compressors, generators & allied equipment) 5
 Laboratory equipment
- Agricultural 5
- Medical testing 5
- Water treatment 5
 Machines for mining and quarrying 10
 Machines for textile production 10
 Medical and allied equipment 10
 Music instruments 10
 Photographic equipment 5
 Learning, training support and library material
(curriculum equipment) 10
 Green houses 10
 Domestic equipment (non-kitchen appliances) 5
HERITAGE AND  National Parks N/A
CULTURAL ASSETS  Museums N/A
 Works of Art N/A
 Cultural collections N/A
 National Monuments N/A
 Genocide memorial sites N/A
INTANGIBLE
 Capitalized development costs Computer software
ASSETS 10
 Mastheads and publishing titles N/A
 Patents, licenses, copyrights, brand names and
trademarks N/A
 Recipes, formulae, prototypes, designs and models N/A
 Service and operating rights N/A
Page 55 of 109
Appendix 2 Format for the asset register
Below is the format of the asset register. This register maintains a record of all noncurrent assets acquired by the institution as discussed in section 6.2 .
Date of Supplier Details of Descriptio Tag/Code Location User of Opening Depreciati Accumulat Net book Present Date of Proceeds
Acquisition & Invoice warranty/ n of No. Asset/Unit Value on charge ed value condition Disposal from
/ No. guarantee Asset allocated for the depreciatio Disposal
the asset
Improveme year n
nt
Column1 Column2 Column3 Column4 Column 5 Column6 Column7 Column8 Column9 Column10 Column11 Column 12 Column13 Column 14
Page 56 of 109
Instructions on how to complete the assets register are provided below.
Instructions for completing each column of the assets register are provided below:
1. Date of Acquisition / Improvement – Insert the date the asset was acquired or the date it
was refurbished or improved for further use (thereby extending its useful life)
2. Supplier & Invoice No – Insert the name of the supplier and invoice number. This
information is important for maintenance of the asset or in case of use of the supplier
warranty
3. Details or warranty/guarantee – Indicate if a warranty or guarantee is applicable and the

duration of the warranty/guarantee
4. Description of Asset – insert the description of the asset. For instance, if a computer,
indicate the full name and model e.g. Dell Laptop
5. Tag/Code No. – Insert the unique tag number assigned to the asset as explained in section
6.2. For motor vehicles, include the vehicle registration number
6. Location – Insert the physical location of the asset. This is the location of the asset in the office
building. For instance, 5th Floor. Where the entity has various office locations, indicate the
location of the building as well. Hence, 5th Floor, Remera Office
7. User of Asset/Unit allocated the asset – Insert the title of the user of the asset and the
department/unit the asset is located. For instance, ICT Officer, IFMIS Unit
8. Opening Value – This is the opening value of the asset at the beginning of the year
9. Depreciation charge for the year – This is the depreciation charge of the year
10. Accumulated depreciation – This is the cumulative depreciation which includes the
accumulated depreciation at the beginning of the year plus the depreciation charge for the
year
11. Net book value – This is the opening value less the depreciation charge for the year
12. Present condition – This is the physical condition of the asset. The condition should be either
Good or Damaged or Lost or Disposed
13. Date of Disposal – Insert the date the asset was disposed
14. Proceeds from Disposal – Insert the proceeds from the disposal of the asset
Page 57 of 109
Appendix 3 Format for the asset database maintained by RHA for land and buildings
This is drawn from the current database of land and buildings maintained by RHA
DESCRIPTION OWNERSHIP SURVEY/REGISTRATION CURRENT USE VALUATION INFORMATION Condition Installation

INFORMATION
1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 20 21 22 23
Code East North Elevation

pt
Key – title of each column
Description
1 – Type of asset Current use of information
Valuation information
2 – Name of asset 12 - UPI
17 - % of built up land
13 - No. of permanent bldgs.
3- Property details 14- Major Use
18 - Date of valuation
Owners 19 - ZONING(Urban/Rural)
15 - Level of Encroachment
4 - Private GA 20 - Current Structure Value
16- Other Uses
5 - Public GA 21 - Land value
22 - Market value
6 - GP
23 - Replacement Value
Survey/registration
7 - Plot No
8 - No of Blocks
9 - Plot Size(ha)
10 - Folio
11- Coordinates
Page 58 of 109
Appendix 4 Asset requisitioning form

Kigali,
……/…………/YEAR
Name of institution
Address:
Tel: Fax:
E-mail:
REQUISITIONING UNIT:……………………………………
ASSET REQUISITION VOUCHER NO…………/YEAR
N0 ITEM QUANTITY QUANTITY OBSERVATION

(DESCRIPTION REQUISITIONED RECEIVED
OF ASSET AND
TAG NUMBER)
REQUESTED BY: FOR APPROVAL ISSUED

OUT BY:
Head of Unit DIRECTOR OF FINANCE LOGISTICS
AND MAINTENANCE OFFICER
AND ADMINISTRATION
RECEIVED BY
(Name and title of staff receiving the asset)
Page 59 of 109
Appendix 5 Asset Handover Form

Kigali,
……/…………/YEAR
Name of institution:
Address:
Tel: Fax:
E-mail:
NON CURRENT ASSETS HANDOVER FORM
Name of staff: ____________________________________________
Designation of staff: _______________________________________
Unit: ____________________________________________________
Ref Asset Asset Unit Location Comments on the

Description code condition of the asset
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
HANDOVER BY: IMMEDIATE SUPERVISOR RECEIPT AND INSPECTION OF ASSET

BY LOGISTICS AND MAINTENANCE OFFICER
.…………………………………….. .…………………………………….. .…………………………………………
NAME AND SIGNATURE NAME AND SIGNATURE NAME AND SIGNATURE
Page 60 of 109
Appendix 6 Form for issue of ICT assets and other shared assets/equipment
Kigali,
……/…………/YEAR
No
…………………………………..
Address:
Tel: Fax:
E-mail:
FORM FOR ISSUE OF ICT ASSETS
TYPE/NAME CODE SERIAL NO FROM TO REASON CONDITION RETURN

DATE
Issued out by Logistics officer:
Name………………………..…………………….……Signature……………………………………………………..
Returned by:
Name………………………..…………………….………Signature…………………………………………………
Authorized by Director of Finance & Administration:
Name………………………………………………………Signature………………………….………………………
Received by:
Name………………………………………………… Name of Unit: …………………………….
Signature………………………….
Page 61 of 109
Appendix 7 Form for use for physical verification of assets
Name of institution: _______________________________________

Address: _________________________________________________
Tel: ______________________________ Fax: _________________
E-mail:___________________________________________________
Date of verification exercise: DD/MM/YY
FORM FOR PHYSICAL VERIFICATION OF ASSSETS
ASSET ASSET ASSET DEPARTME CONDITION COMMENTS/

DESCRIPTION CODE LOCATION NT /UNIT OF ASSET DISCREPANCIE
PER ASSET S
REGISTER
NAME AND DESIGNATION OF STAFF CONDUCTING VERIFICATION:
NAME…………………………………….……………. DESIGNATION…………………………
SIGNATURE…………………………….…………….. DATE ……………………………………
REVIEWED AND APPROVED BY:
NAME…………………………………….…………….. DESIGNATION………………………………
SIGNATURE……………………………..……………. DATE ……………………………………
Page 62 of 109
Appendix 8 Format for the assets reconciliation report
Description Tag No. Physical Location User of the Condition of Tag number as Location of the Condition of Comments on
of of Asset Asset the Asset physically asset as per the asset as discrepancies
Asset verified physical per physical
verification verification
Prepared
by:…………………………………………………………………………………………Date…………………………………………
Verified by :-
……………………………………………………………………………………………Date……………………………………………
Page 63 of 109
Appendix 9 Annual Operations & Maintenance Plan for Existing Assets
ANNUAL OPERATIONS & MAINTENANCE PLAN

Existing Strategic Assets or Infrastructure
Budget Budget Sub- Name of Asset Projected Total Maintenance Expenditure 2014/15 2015/16 2016/17
Programme Programme or Asset Value Approach Item Budget Budget Budget
Infrastructure (RwF) (Preventative (RwF) (RwF) (RwF)
or Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Budget Budget Sub- Name of Asset Maintenance Expenditure 2014/15 2015/16 2016/17
Programme Programme or Infrastructure Approach Item
(Preventative or
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
(Preventative or
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Page 64 of 109

Existing Strategic Assets or Infrastructure
Budget Budget Sub- Name of Asset Projected Total Maintenance Expenditure 2014/15 2015/16 2016/17
Programme Programme or Asset Value Approach Item Budget Budget Budget
Infrastructure (RwF) (Preventative (RwF) (RwF) (RwF)
or Corrective)
Asset-related
Receipts
(Preventative or
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Definitions of key terms
Term Definition
Projected Total Asset Value This is the cost of acquiring or constructing the asset
Preventative Maintenance Programmed maintenance is undertaken to reduce the likelihood of failure and to keep the asset
operating at an acceptable level.
Corrective Maintenance The asset or infrastructure no longer functions to the required standard or has broken down
Operations This relates to costs incurred to keep the asset or infrastructure functional. Fuel or energy costs,
operational labour, security costs, safety costs, training costs, performance monitoring costs, cleaning
costs and consumables
Maintenance Regular, scheduled maintenance to ensure asset or infrastructure can be utilised for duration of
lifecycle. Spare parts and repair labour
Page 65 of 109
Term Definition
Administration Insurance, rates and taxes, management fees
Rehabilitation Costs associated with upgrading the asset or infrastructure, modification costs if this improves and
extends the asset life (capital), re-training costs (current)
Asset-related Receipts Tariffs and rates to be charged by institution for use of asset or infrastructure. Expected income to be
derived from asset or infrastructure
Page 66 of 109
Appendix 10 Operations & Maintenance Plan for New Assets

New Assets
Budget Budget Sub- Name of Asset Projected Maintenance Projected Projected Cost
Programme Programme or Total Asset Approach Expenditure over Lifecycle
Infrastructure Value (RwF) (Preventative or over Lifecycle (RwF)
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Budget Budget Sub- Name of Asset Projected Total Maintenance Projected Projected Cost
Programme Programme or Asset Value Approach Expenditure over over Lifecycle
Infrastructure (RwF) (Preventative or Lifecycle (RwF)
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Corrective)
Page 67 of 109

New Assets
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Corrective)
Operation
Maintenance
Administration
Rehabilitation
Asset-related
Receipts
Corrective)
Operation
Maintenance
Administration
Page 68 of 109

New Assets
Corrective)
Rehabilitation
Asset-related
Receipts
Definitions of key terms
Term Definition
Projected Total Asset Value This is the cost of acquiring or constructing the asset
Preventative Maintenance Programmed maintenance is undertaken to reduce the likelihood of failure and to keep the asset
operating at an acceptable level.
Corrective Maintenance The asset or infrastructure no longer functions to the required standard or has broken down
Operations This relates to costs incurred to keep the asset or infrastructure functional. Fuel or energy costs,
operational labour, security costs, safety costs, training costs, performance monitoring costs, cleaning
costs and consumables
Maintenance Regular, scheduled maintenance to ensure asset or infrastructure can be utilised for duration of
lifecycle. Spare parts and repair labour
Administration Insurance, rates and taxes, management fees
Rehabilitation Costs associated with upgrading the asset or infrastructure, modification costs if this improves and
extends the asset life (capital), re-training costs (current)
Asset-related Receipts Tariffs and rates to be charged by institution for use of asset or infrastructure. Expected income to be
derived from asset or infrastructure
Page 69 of 109
Appendix 11 Asset transfer form for transfer of assets between units
No Office IT and Computer Current New Location and Comments/

furniture/Equipment Equipment Location and Unit reason for
Unit the transfer
Description Tag Description Tag User Condition User Condition
of asset Number of asset number
TRANSFERRING UNIT
Returned by (Current user) ………………………………………………………….Date…………………………
Approved by Head of Unit …………………………………………………………….Date………………………
RECEIVING UNIT
Received by (New user) …………………………………………………………………Date………………………
Approved by Head of Unit………………………………………………………………….Date……………………
FINANCE DEPARTMENT
Reviewed by by Logistics Officer……………………………………………………………..Date…………………
Authorised by Director of Finance and Administration………………………………….............Date……………
Page 70 of 109
Appendix 12 Asset transfer form for transfer of assets between institutions
ISSUING/TRANSFERRING INSTITUTION RECEIVING

Date of Supplier & Description Tag/Code Purchase Useful life Physical User of the Condition INSTITUTION
Confirmation Condition
Acquisition / invoice no of No. Price of asset Location Asset/Unit of the of receipt of of the asset
Improvement Asset of Asset allocated Asset asset received
the asset Name of institution:
Na
Name of
Page 71 of 109
ISSUING/TRANSFERRING INSTITUTION RECEIVING

Date of INSTITUTION
Supplier & Description Tag/Code Purchase Useful life Physical User of the Condition Confirmation Condition
Acquisition / invoice no of No. Price of asset Location Asset/Unit of the of receipt of of the asset
Improvement Asset of Asset allocated Asset asset received
the asset Name of institution:
Na
Name of
ISSUING/TRANSFERRING INSTITUTION
Prepared by Logistics and Maintenance Officer
Name: …………………………………………Signature: ………………………………………….Date…………………………
Reviewed by Director of Finance and Administration
Approved by Chief Budget Manager/Director General
Page 72 of 109
RECEIVING INSTITUTION/UNIT
Page 73 of 109
Appendix 13 Asset disposal list form
ASSETS FOR DISPOSAL APPROVAL OF DISPOSAL

Date of Supplier Description Tag/Code Purchase Useful Physical User of the Condition Approved/ Comments
Acquisition / & invoice of No. Price life of Location Asset/Unit of the Not /remarks/reason
Improvement no Asset asset of Asset allocated the Asset Name of institution:
Approved
asset
Na
Name of
ISSUING/DISPOSING INSTITUTION
Page 74 of 109
Page 75 of 109
Appendix 14 Format of the annual report on assets
Note on moveable and immoveable assets (public property) for inclusion in the annual
financial reports submitted to MINECOFIN
Name of institution _____________________________
Date ____________________________
The following are the net book values of noncurrent assets as at mm dd yy:
Asset class Cost Depreciation Net book Net book

(RWF) (RWF) value value
mm dd yy mm dd yy
(N) (N-1)
(RWF) (RWF)
Land
Buildings and structures
Transport equipment
Office equipment, furniture
and fittings
ICT Equipment, Software
and Other ICT Assets
Other Machinery and
Equipment
Heritage and cultural assets

Intangible assets
Total
PREPARED BY: APPROVED

BY:
Name and signature Name and signature

Designation Designation
Date Date
Page 76 of 109
Appendix 15 Space requirements for government buildings

MAXIMUM
POSITION ACCEPTED FURNITURE MINIMUM AREA FURNITURE DESCRIPTION FURNITURE DIMENSIONS
AREA
Minister · Office desk and chair 25 m2 60 m2 Executive Bow Desk Aaron 3220*2380*750/page 68-69,113-SAL/page 113 2,70mx1,00m of widthx 0,75m of height
Minister of State Synthetic Polystyrene Laminate Desk Solid Mahogany Wood
Governor *Writing Desk 1,50m X 0,60m of width x 0,65m of height
Mayor of Kigali City *Short Sideboard 1,50m x 0,50m of width x 0,75m of height
0,90m x 0,40m of width x 2m of height (x3 modules: 1 for coat rack et 2 for
*Short Sideboard
standard shelves)
· Sofa set Guest lounge with 6 seats in leather, associated with wood QA 1500P-3S/2050*910*910
· Book shelf (1 sofa of 3 seats; 1 loveseat of 2 seats and 1 armchair
Meeting room table and 6 chairs QUAMA 3500P-3S/2140*820*890/page 41
Board room with table and chairs (12) 22 m2 24 m2 QUAMA 6000*2100*750/page 106/MRC-page 112
& undistracted access
Toilet with zink, and undistracted access 4.5 m2 7.2 m2
Permanent Secretary · Office desk and chair 25 m2 60 m2 Executive Bow Desk Jesse 2340*2460*750/ page 63-SL- page 113 2,70mx1,00m of widthx 0,75m of height
Director General Synthetic Polystyrene Laminate Desk
Vice Mayor of Kigali City *Writing Desk 1,50m X 0,60m of width x 0,65m of height
Mayor *Short Sideboard WJ 1700*520*850/page 114 1,50m x 0,50m of width x 0,75m of height
*Short Sideboard WJ 1800*450*1800/page 113 0,90m x 0,40m of width x 2m of height (x3 modules:
1 for coat rack et 2 for standard shelves)
*High back and swivel armrest Executive Chair, in leather (1 piece for an
QUAMA : 8360/page 110
Executive Office)
*Fixed base iron wrought Guest chair, armrest, in leather (2 pieces)
· Sofa set Guest lounge with 6 seats in leather, associated with wood
(1 sofa of 3 seats; 1 loveseat of 2 seats & 1 armchair)
*Coffee table 1,20m x 0,70m of width x 0,48m of height/ CT - 531S/ page 68
*2 armchair back-rests
*Full lined carpet
*Standard-bearer
*Office Desk Lamp
· Book shelf
Meeting room table and 4 chairs 0,60m x 0,60m of width x 0,48m of height/CT -531
Director · Office desk and chair 15 m2 40 m2 Executive Bow Desk Mack 2500*2100*750/ page 72-73/ MA- page 115 2,70mx1,00m of widthx 0,75m of height
Head of Division Synthetic Polystyrene Laminate Desk Solid Mahogany Wood
Vice mayor *Writing Desk 1,50m X 0,60m of width x 0,65m of height
*Short Sideboard 1,50m x 0,50m of width x 0,75m of height
*Short Sideboard 0,90m x 0,40m of width x 2m of height (x3 modules:
*High back and swivel armrest Executive Chair, 1 for coat rack and 2 for standard shelves)
in leather (1 piece for an Executive Office)
*Standard-bearer
*Office Desk Lamp
*fully shielded metal case 0,70m x 0,60m of width x 1,28m of height
· Sofa set *Guest Lounge with 6 seats, in leather, associated with wood
· Book shelf ( 1 sofa of 3 seats; 1 loveseat of 2 seats and 1 armchair)
Meeting room table and 4 chairs
Director · Office desk and chair 9 m2 per 12 m2 per Executive Bow Desk Mack 2500*2100*750/ page 72-73/ MA- page 115 2,70mx1,00m of widthx 0,75m of height
Head of Division (open work station workstation Synthetic Polystyrene Laminate Desk Solid Mahogany Wood
office arrangement) *Writing Desk 1,50m X 0,60m of width x 0,65m of height
*Short Sideboard 1,50m x 0,50m of width x 0,75m of height
*Short Sideboard 0,90m x 0,40m of width x 2m of height (x3 modules:
*High back and swivel armrest Executive Chair, in leather 1 for coat rack and 2 for standard shelves)
(1 piece for an Executive Office)
*Standard-bearer
· Sofa set *Office Desk Lamp
*fully shielded metal case 0,70m x 0,60m of width x 1,28m of height
*Guest Lounge with 6 seats, in leather, associated with wood
· Book shelf ( 1 sofa of 3 seats; 1 loveseat of 2 seats and 1 armchair)
Meeting room table and 4 chairs
Professionals with · Office desks and chairs 7.5 m2 per 9 m2 per Double service Synthetic Polystyrene Laminate Desk
administrative assistants workstation workstation Writing Desk 1,50m X 0,60m of width x 0,65m of height
Short Sideboard
Meeting room table and 2 visitor’s chairs High back and swivel armrest Executive Chair, 1,50m x 0,50m of width x 0,75m of height
(maximum 1 set per office) in leather (1 piece for an Executive Office)
Double service Synthetic Polystyrene Laminate Desk
Administrative assistants · Office desk and chair 5 m2 per 6 m2 per Writing Desk 1,50m X 0,60m of width x 0,65m of height
(Minister, PS & DG) Sofa set for visitors waiting workstation workstation Short Sideboard
High back and swivel armrest Executive Chair in leather (1 piece for an Executive
1,50m x 0,50m of width x 0,75m of height
Office)
Page 77 of 109
Appendix 16 Other support spaces depending on type of institution and service as

applicable
Type of space Detail Minimum Maximum Area

Area
Central Secretariat and 10 m2 12 m2, or up to 5m2
general shared work area per work station
Conference room 60 m2 88 m2
Meeting room 4-5 people 10 m2 12 m2
6-7 people 12 m2 15 m2
12 people 22 m2 24 m2
Kitchenette space 1.5 (when open) 6 m2
Photocopier area 3 m2 5 m2
Reference library - Up to 1 m2 per
shelving unit, Up to 5
m2 per desk
First Aid room 4 m2
Storage/archives 1 m2 per filing 9
cabinet,
1.5 m2 per plan
storage cabinet
LAN room Determined case by
case
Reception and waiting area Based on functional 10
needs
Toilets Sanitary facilities shall be provided separate for permanent
users (e.g. staff) and public users depending on the type of
institution and service.
For staff (e.g. nurses, teachers, civil servants) the following
minimum number of toilets shall be provided:
- 1 toilet per 20 female users and 1 toilet and 1 urinal per
30 male users. At least one sink shall be suitable for use
by people with disabilities.
- 1 sink per 30 female users and 1 sink per 30 male users.
At least one sink shall be suitable for use by people with
disabilities.
For service institutions other than government offices with a
high number of public users, patients, customers and
similarly, the following minimum number of toilets shall be
provided:
- 1 toilet per every 15 female users and 1 toilet and 1
Page 78 of 109
Type of space Detail Minimum Maximum Area

Area
urinal per 20 male users. At least one toilet shall be
suitable for use by people with disabilities.
- 1 sink per 20 female users and 1 sink per 20 male users.
At least one sink shall be suitable for use by people with
disabilities.
Page 79 of 109
Appendix 17 Additional Standards for government and public buildings
a) Parking
Parking must be provided for all government and public buildings.
 A driveway between parking stalls shall be at minimum 5 m wide when parking is for
cars, jeeps and pick-ups only; 6 m when parking for minibuses shall be included; and 20
m when parking is for busses and trucks.
 The below parking space quantity requirements shall be followed. For any other
government uses which are not mentioned in below table, refer to more detailed planning
codes and standards.
Parking space quantity requirements
Type of Development Required off-street car parking spaces

Offices and Offices and administration, 1 parking space per 3 employees + 2
administration Local Councils guest parking, or 1 parking per 50 m2
floor space
Offices and administration with 1 parking space per 25 m2 floor space
significant visitors stream (e.g. but 3 parking spaces at minimum
advisory service)
Communal and Community centres, concert 1 parking space per 12 seats, or 1
cultural use halls, theatres, presentation parking per 15 m 2 public floor space
rooms
Sports facilities and playing 1 parking for 10- 20 seats or spectator
fields capacity
Education Primary and secondary schools 1 parking space per 20 pupils and 1
parking per 5 teachers
Nurseries and day care centres 1 parking space per 20 children and 1
parking per 5 care takers
Universities, technical colleges 1 parking space per 30 students and 1
parking per 3 lecturers and staff
Truck access and 2 truck/bus parking
Dormitories 1 parking space per 20 beds
Cemeteries 20 parking per 5,000m 2 plot size
Health Health center / hospital 1 parking per 15 beds plus 1 parking per
3 staff members, 1 taxi space per 50 beds
Transport Bus terminals, etc., but airports 1 parking per 15 m2 floor space, plus 1
nodes are subject to special planning taxi stand per 80 m2 floor space
Page 80 of 109
Minimum parking bay dimensions
Vehicle Type of Length of parking bay Width of parking

parking bay
Cars Parallel 6.5m 2.4 m
Width of parking bay strip Width of parking
bay
Perpendicular 5m 2.5 m
Width of drive lane to access parking
bay strip: 7.7 m
Angle 60 o 1 row 5.5 m 2.5 m
2 rows 10 m
Angle 45 o 5m 2.5 m
bay strip: 4 m
Vehicle Type of parking Length of parking bay Width of parking
bay
Minibuses Parallel 6.5 m 3m
bay
Perpendicular 6m 3m
bay strip: 8.5 m
Angle 60o 6.5 m 3m
Angle 45 o 6m 3m
bay strip: 6 m
Vehicle Type of parking Length of parking bay Width of parking
bay
Buses and Parallel 22 m 3.5 m
trucks
bay
Perpendicular Single truck: 12m 4m
Truck w. trailer: 22 m
bay strip: 20 m
o
Angle 30 Truck w. trailer: 13 m 3.5 m
Page 81 of 109
Vehicle Type of Length of parking bay Width of parking

parking bay
bay strip: 5 m
Angle 45 o Truck w. trailer: 15 m 4m
bay strip: 7.5 m
b) Use of renewable energies
 All government and public buildings shall be equipped with rainwater harvesting systems
where feasible.
 Prisons, schools, hospitals, and other public institutions shall harvest biogas where
economically and socially feasible, and where usable.
 Exterior lighting and interior lighting of circulation space shall be operated with the help
of solar photovoltaic systems, where economically viable over life time.
 Heating of water using solar gains shall be considered where hot water availability is
essential, and where economically viable over life time.
c) Security equipment
 There shall be a lightning arrester.

 There shall be grounded electrical installation.
 There shall be security detectors for publicly accessible buildings with a visitor frequency
higher than 200 people/hour and an occupancy capacity of more than 500 visitors.
 Buildings above 2 stories require rising pipes for firefighting purposes, or a filled water
tank on the roof, in either case with access armature at every floor level.
d) Fire alarm
 Every government and public building with a floor area of more than 1,000 m2 shall have
 fire alarms to be reached within 50 m;
 a defined and well-marked fire assembly point;
 fire fighting equipment as specified by the published standards.
e) Access for disabled
 The main uses and sanitary facilities in public buildings shall be accessible to people with
disabilities.
 Changes in level shall be accessed through ramp or an elevator.
 Any doors for use by persons with disability shall have a net opening of not less than 1.2
m, and door handles at a height of 85 cm.
 Wheel chair spaces shall be provided in an auditorium for public functions with at least
one space for wheel chairs for every 400 seats.
Page 82 of 109
 A special front desk accessible to disabled people is required at a public reception with an
expected frequency of visitors higher than xx / hour.
 Stairways and ramps shall be equipped with surface materials and balustrades as
specified in the standards published by MININFRA/RHA.
 Signposting is required for all accesses and access facilities and for parking space for
disabled.
f) Exits and stairs
 Every government and public building shall have at least 2 doors leading to the exterior
and opening outward.
 Every point of the building shall have a maximum distance of 30 m from an exit or
staircase.
 At least one floor shall be accessible to persons with wheel chairs through ramps,
elevators and by avoiding level changes in the building.
g) Staircase design
 Publicly accessible, exterior and interior staircases shall meet requirements of a

maximum angle of gradient and a minimum space for a foot step for security reasons and
comfort. The formula shall also guide staircase design in the private domain but there,
adoption is a non-obligatory guideline.
 The following guidelines shall apply in staircase design:
1. All steps of one staircase shall have similar dimensions.
2. The gradient angle shall be maximum 45 degrees.
3. The principle formula for gradient angle shall be: 2 vertical rise (height of step) plus
1 tread (depth of tread) equals 61–64 cm.
4. The optimal design for the gradient angle is (only stated for guidance): 1 run (depth
of tread) minus 1 vertical rise (height of step) equals12cm.
5. A common vertical rise is 15-18 cm.
6. A common run is 27-30 cm.
7. If the staircase has more than 10 steps, the staircase space shall either be limited by a
wall or by secure banisters of 90 cm height above the front edge of the step.
8. If a stair case has up to 5 steps, it shall have one hand rail at minimum with a height
of ≥ 85 cm.
9. The width of one course of a stair case in the public realm shall be ≥ 100 cm, and in
the private realm it is recommended ≥ 85 cm.
10. If 2 or 3 persons are expected to pass each other on a staircase simultaneously, its
course shall have a minimum width of 110 cm respectively 165 cm.
h) Ramp design
 Public buildings and government administration buildings and public spaces shall be
made accessible to handicapped people by ramps for changes in level of up to 2 m.
 Ramps shall have a gradient between 1: 12 and 1: 20.
 The maximum gradient for ramps intended for the use by disabled persons shall be 1: 12.
Page 83 of 109
 Ramps shall have a minimum width of 1.2 m.

 Level landings shall be at least 1.2 m long and clear of any door swings.
 Where door swings open onto the landing of a ramp, the landing shall be at least 2 m
long.
 Any ramp with a change of level greater than 20 cm shall have a railing across the full
width of its lower end.
 Ramps longer than 3 m shall be provided with unobstructed handrails at a height of 85 -
90 cm on both sides.
 Where total rise is greater than 2 m, an alternative access method shall be foreseen.
Level landing
Min 2 m when door opens
toward ramp
otherwise 1.2m Level landing
Min 2 m when door opens
Rise toward ramp
otherwise 1.2 m
Horizontal run
Figure: Ramp parameters
i) Elevators
 Every building comprising containing more than 4 floors shall be provided with an
elevator according to technical norms, and with one minimum net opening of 1.2 m.
j) Fall protection
 In case of level changes, hand rails shall be installed as follows:

 For a level change of up to 3.50 m, the height of the hand rail shall be ≥ 90 cm.
 For a level change of above 3.50 m, the required height of the hand rail shall be ≥ 100
cm.
 For a level change in the public realm of 50 cm or more, but no more than 100 cm, the
location of the level change shall be demarcated by a yellow line.
 For a level change of 80 cm or more, handrails must be designed with vertical balusters,
which shall not be spaced more than 10 cm apart.
k) Buildings of a specific use
Before planning a public building or building of a specific use, the architect in charge is
obliged to inform him-/herself about requirements from the respective Ministry or Authority
in charge.
Page 84 of 109
l) Housing for four state top political leaders
The Government provides full furnished houses to the four top political leaders. The agency
managing government assets (RHA) is responsible to ensure availability of houses ready to
be used for the 4 state top political leaders. The standards to be applied are as below:-
i. Plot
 The range of the plot area shall be 1,200 M2 (30Mx40M) - 2,000 m2.
 The plot should be located in a secure residential area.
 The access to the plot should be well planned and paved.
 Any necessary access connecting to the main road shall have a slope not higher than 8%.
ii. Building
The building shall have the following characteristics:

 detached
 ground floor only, or Ground Floor + 1 Floor (G + 1)
 minimum height of 3 metres floor to floor
 The construction materials shall be as required by state of the art engineering, and
finishing materials shall be of high quality.
A building meant to accommodate a top four political leader shall provide for the following
spaces:
No. of units Space Min area Max area per

per unit unit (m2)
(m2)
Living room 46 64
Family room 24 36
Dining room 20 30
Powder room/ Visitors Toilet 4 8
1 Self-contained master bedroom with dressing 24 36
room
4 Self-contained bedrooms 18 24
Study/Library room 12 18
Office 12 18
Integrated Kitchen 20 30
Integrated Utility area 6
Kitchen 6
Servants quarter with two bed rooms and a
bath room
Page 85 of 109
m) Furnishing
 The building shall be furnished with quality curtains upon occupancy.

 The kitchen and utility area shall be equipped with built-in or fitted units.
 The dressing room of the master bedroom has to be equipped with built-in or fitted ward
robes.
n) Services
 Power generator big enough to supply the entire building

 Water tank with a minimum capacity of 5 m3
o) Landscaping
The landscaping of the plot shall include:

 Well maintained garden
 Parking area for minimum five cars
 Garage shed for minimum two cars
 Security staff room.
p) Renting cost and period
 The renting cost shall not exceed 5,000 USD/month (rate 2013; to be updated yearly to
adapt to inflation rate).
 The initial period of payment shall be for one year, then for three months for the rest of
the contract period.
Page 86 of 109
Appendix 18 Valuation report format
Building asset:
_______________________________________________________________________
Overview
 Purpose of the valuation
 Date of the valuation
 Valuation methodology
 Name and address of valuer
Insert picture of property
Valuation report
Area: Details:
Property name:
Property address:
Property location:
Insert map and provide details of the location
Property description:
Area of land:
Page 87 of 109
Area: Details:
Value of land:
Total plinth area:
Percentage of built up area

Services Connection to electricity, water and
sewerage facilities
Developments Construction:
Walling
Floor
Roof
Doors
Windows
Basis of valuation
Breakdown of values in Rwanda Francs Value of land:
Value of structure:
Total value:
Replacement value:
Page 88 of 109
Appendix 19 Annual report to RHA
Annual asset condition report

Name of institution: _______________________________________________________________________
Name of building: _________________________________Select (tick): partial occupation / full occupation
Location of building: ______________________________________________________________________
Date of inspection: ________________________________________________________________________
Name and designation of staff members inspecting: ___________________________________________________
Date of approval:
_______________________________________________________________________________
Name and designation of staff approving the report: __________________________________________________
This annual report is in six sections as follows:

Section A: Annual building Inspection report
Section A to D is submitted annually by 30 September of each financial year to the institution managing
government assets and government occupation.
Section E is submitted only once for each building, and by 30 September of each financial year.
Page 89 of 109
Section A: Annual building Inspection report
Instructions: This report should be completed annually and submitted to RHA by 30 September of each year clearly
indicating the condition of each area in the respective building under the institution. The information completed in
this report will be subsequently verified by RHA through the annual inspection process.
AREA OF THE LAST CONDITION EXPECTED EXACT DESCRIPTIONS
BUILDING INSPECTED (INDICATE IF YEAR OF LOCATION OF AND REMARKS
(MONTH/YEAR) MINOR MAINTENANCE REQUIRED (E.G.
MAINTENANCE MAINTENANCE, COMPLIANCE
OR MAJOR AND NUMBER WITH
REHABILITATION (IF STANDARDS)
(NOTE 1) APPLICABLE)
BUILDING
STRUCTURE
Foundation
Columns
Beams
Structural and external
walls
Ground floor slab
Upper floor slabs
Roof structure
Stairs
Others - specify
ROOFING
Roofing material or
flat roof protection
Gutters
Down pipes
Skylights
Others - specify
BUILDING
EXTERIOR
External plaster of
other finishing
material
External paint
Window panes
Window frames
Exterior
columns/Beams
External fire escape
External doors
Balcony and window
hand rails
Fixed external
sunshades
External entrance
stairs
Ramp
Others - specify
BUILDING
Page 90 of 109

INTERIOR
Floor covering
material
Interior non-structural
walls
Ceilings
Interior doors
Others - specify
PLUMBING AND
SANITARY
EQUIPMENT
Water Supply
Roof water storage
Fittings/Fixture
Sewer connection if
applicable
On-site water
treatment system if
applicable
Toilets
Zincs
Others- specify
ELECTRICAL AND
COMMUNICATION
Service entrance cable
Main panel box
Circuits and
conductors
Outlets and switches
Interior lights
Exterior lights
Security lighting
Fire alarm system
Fiber optic cables
Land line telephone
cables
Others - specify
LANDSCAPING
Main Entrance area
Walkways
Parking/Driveways
Retaining walls
Gardens
Fencing
Sidewalks surrounding
Page 91 of 109

plot
On-ground or under-
ground rain water tank
and related pipes and
fittings
Storm water drainage
Others
NON-FIXED
FURNITURE AND
EQUIPMENT
Desks/
Chairs
Teaching Boards
Computers
Other IT equipment
e.g. Servers, internet
cables, etc
Educational material
Office stores
Others - specify
Note 1 – Definition of terms

Minor rehabilitations/maintenance is the responsibility of the respective institution and includes improvement works
which may be implemented during the full or partial continued operation of an institution, such as:
 Painting
 Roofing repairs
 Renovation and repairs of ceilings, windows, window panes, doors, floors
 Improvements to sanitary facilities and plumbing system
 Renovations and repairs to electrical installation
 Minor interior alterations, including partitions
 Upgrading to fire safety standards
 Upgrading for accessibility for disabled people
 Upgrading to security standards
 and other measures of maintenance and upgrading
Major rehabilitation and refurbishment is the responsibility of RHA and it includes the following:
 Refurbishment works that replace the complete facade and / or envelope of a built structure
PREPARED BY: APPROVED BY:

Date Date
Page 92 of 109
Cost estimate for maintenance for the next Financial Year
Instructions: This cost estimate should be completed annually and submitted to RHA by 30 September of each year
clearly indicating the estimated cost of both minor maintenance and major rehabilitation. The identified
maintenance or rehabilitation works are extracted from the report under Section A prepared after the annual
inspection of buildings.
AREA OF THE BUILDING EXPECTED QUANTITY TO ESTIMATED ESTIMATED REMARKS (MINOR

RENOVATION BE UNIT COST COST (RWF) MAINTENANCE OR
WORKS / TYPE MAINTAINED (RWF) MAJOR
OF NECESSARY (LENGTH OR REHABILITATION –
RENEWAL WORK MASS UNIT, OR REFER TO NOTE 1)
OR MATERIAL NUMBER)
PURCHASE
(NEXT YEAR)
BUILDING
STRUCTURE
Foundation
Columns
Beams
Structural and external
walls
Ground floor slab
Upper floor slabs
Roof structure
Stairs
Others - specify
ROOFING
Roofing material or flat
roof protection
Gutters
Down pipes
Skylights
Others - specify
BUILDING
EXTERIOR
External plaster of other
finishing material
External paint
Window panes
Window frames
Exterior columns/Beams
External fire escape
External doors
Balcony and window
hand rails
Fixed external
sunshades
External entrance stairs
Ramp
Others - specify
BUILDING
Page 93 of 109

OR MATERIAL NUMBER)
PURCHASE
(NEXT YEAR)
INTERIOR
Floor covering material
Interior non-structural
walls
Ceilings
Interior doors
Others - specify
PLUMBING AND
SANITARY
EQUIPMENT
Water Supply
Roof water storage
Fittings/Fixture
Sewer connection if
applicable
On-site water treatment
system if applicable
Toilets
Zincs
Others- specify
ELECTRICAL AND
COMMUNICATION
Service entrance cable
Main panel box
Circuits and conductors
Outlets and switches
Interior lights
Exterior lights
Security lighting
Fire alarm system
Fiber optic cables
Land line telephone
cables
Others - specify
LANDSCAPING
Main Entrance area
Walkways
Parking/Driveways
Retaining walls
Gardens
Fencing
Sidewalks surrounding
plot
On-ground or under-
Page 94 of 109

OR MATERIAL NUMBER)
PURCHASE
(NEXT YEAR)
ground rain water tank
and related pipes and
fittings
Storm water drainage
Others
NON-FIXED
FURNITURE AND
EQUIPMENT
Desks/
Chairs
Teaching Boards
Computers
Other IT equipment e.g.
servers, internet cables,
etc
Educational material
Office stores
Others - specify
Note 1 – Definition of terms

Definition and responsibility for minor maintenance
Minor rehabilitations/maintenance is the responsibility of the respective institution and includes improvement works
which may be implemented during the full or partial continued operation of an institution, such as:
 Painting
 Roofing repairs
 Renovation and repairs of ceilings, windows, window panes, doors, floors
 Improvements to sanitary facilities and plumbing system
 Renovations and repairs to electrical installation
 Minor interior alterations, including partitions
 Upgrading to fire safety standards
 Upgrading for accessibility for disabled people
 Upgrading to security standards
 and other measures of maintenance and upgrading
Definition and responsibility for major maintenance

Major rehabilitation and refurbishment is the responsibility of RHA and it includes the following:
 Refurbishment works that replace the complete facade and / or envelope of a built structure

Date Date
Page 95 of 109
Instructions: This report on space and furniture allocation will be submitted annually by 30 September. Please
record in the table below the space and furniture allocated to each staff category.
STAFF POSITION OFFICE FURNITURE USED REMARKS

CATE- AREA (M2)
GORY
(REFER TO
NOTE 1)
Page 96 of 109
Note 1: Definition of Staff categories

The layout of space allocated for public services and government institutions shall take into account three main
categories of employees:
4. Minister, Minister of State, Permanent Secretary, Director General.
5. Director, Head of Division, Professionals
6. Support staff.

Date Date
Page 97 of 109
Instructions: This report is prepared annually and submitted to RHA by 30 September of each year. It records the progress of ongoing construction projects.
Ref Proj Traf M Na Natu Sub- RHA RH Name of Pha Work Contr Contrac % of % of Curre RH Action Quart Quart
ect fic ap me re Categ Divisi A the se descrip act t Time Progr nt A Require erly erly
Nam light of ory on Uni Project tion Start Comple Elaps ess Statu Nex d by Target Progre
e Don t Manage Date tion ed s/ t MININ ) ss
or r Date Progr Ste FRA (If
Respons ess p to necessar
ible be y)
tak
en
Colu 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
mn

Date Date
Page 98 of 109
Notes on the information to be completed under each column above (labeled 1 to 20):
1. Insert name of the project here e.g. Ministerial building constructed through a PPP, Construction of an
Administrative Office Block, etc
2. Insert the progress of completion of the project using green (on track), orange (minor problems) or red colour
(major problems)
3. Insert the location of the project
4. Insert the name of the donor or party funding the project e.g. GoR, AfDB, China Government, etc
5. Select the nature of the project. The options in the filter function include campaign, construction, planning and
study
6. Select the sub category of the project. The options in the filter function include alteration, general study,
implementation study, new construction, rehabilitation, removal and supply and installation
7. Select the department managing the project. The options in the filter function include Construction and
Legislation, Government Assets and Housing Planning Development.
8. Indicate the unit managing the project. The options in the filter function include Asbestos Removal Project Unit,
Design & Construction Unit, Assets Management Unit, GIS Unit, Housing &Planning Unit, Regulations &
Standards Unit
9. Insert the name of the Project Manager responsible for the project
10. Select the Phase of the project. The options in the filter function include Planning, Started, Tender Evaluation,
Tendering Process, Contract negotiation, Contract negotiation in process, Contract signed, Contracted, Contract
management, Execution, Interim report, Final Phase, Third Report, Completed, Draft final report, Final
handover, Handover approved, Valuation of properties
11. Describe the construction works being done under the works description column e.g. Construction of a 42,000
m2 building for administrative purpose
12. Insert the Contract Start Date
13. Insert the Contract Completion Date
14. Insert the % of Time Elapsed
15. Insert the % of Progress
16. Insert the Current Status/ Progress, for instance, RHA submitted key information of the project to MINECOFIN
in order to carry out the feasibility study, tender document elaborated and ready to be advertised, bids opening
conducted, etc
17. Indicate the Next Step to be taken by RHA, e.g. bid opening expected on 19 th July, awaiting non objection from
the donor, etc
18. Action Required by MININFRA (If necessary) e.g. to intervene during budget revision in order to obtain the
remaining balance for the construction, cabinet reporting and advocacy, provide counterpart financing, etc
19. Insert the Quarterly Target for monitoring by the Project Manager. For example: Q1: Expression of interest
Assessed and the successful investor selected; Q2 Negotiation finished and contract signed; Q3: Demolition
works completed @ 100% and Water and electricity supplied to the site; and Q4: Site Mobilisation.
20. Insert the progress of achieving the quarterly targets in the last column on Quarterly Progress. This is for
monitoring by the Project Manager
Page 99 of 109
Instructions: This report is prepared once for existing buildings and thereafter, for new buildings and submitted to
RHA by 30 September of each financial year.
Type Unit (m2) Quantity Type of material Location
Roof area
Roofing material
Gutter length
Down pipes length
Floor area
Flooring material
Window pane area
Window frame material
Interior wall area
Of it, plastered and/or painted
Ceiling area
Ceiling type / material
Exterior wall area
Exterior wall finishing
Gardening area

Date Date
Page 100 of 109

Appendix 20 Similarities between IPSAS and IFRS
A comparison of IPSAS and IFRS requirements is summarised in the table below.

Key
Symbol Meaning
▄ Minor differences that result from terminology, definitions and additional guidance specific to public
sector.
▲ Moderately differences arising from difference in recognition, measurement and/or disclosure
requirements.
► Significant differences arising from difference in recognition, measurement and/or disclosure requirements.
╦ No equivalent standard.
IPSAS IFRS Similarities Comments

IPSAS 5 - Borrowing Costs IAS 23 - Borrowing Costs ►
Borrowing costs are recognized as expense Significant

Two accounting treatments are allowed:
when incurred. difference in where
Borrowing costs related to a qualifying asset IPSAS provides for
Expense model (benchmark treatment); and shall be included as part of the cost of the two options for
asset. accounting treatment
while IFRS provides
Capitalization model (alternative treatment)
for only one option.
IPSAS 9 - Revenue IAS 18 - Revenue ▲
Title- Revenue from Exchange Transactions Title- Revenue Moderate differences

where IPSAS has
Revenue includes those that arise from Revenue is limited only to those that arise
provided guidance
ordinary activities and gains. from ordinary activities.
for gains.
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IPSAS 13 - Leases IAS 17 - Leases ▲ Difference resulting
from the Exposure
Leases are classified into: Leases are classified into: draft on Leases
Operating Lease; or Operating Lease; or which is expected to
Finance Lease Finance Lease change the
Income or expense related to operating lease is Income or expense related to operating lease accounting for
recognized on a straight line basis over the is recognized on a straight line basis over the leases.
lease term lease term
Exposure draft on Leases is expected to
change the accounting for leases.
IPSAS 16 -Investment Property IAS 40 - Investment Property ▲ Moderate difference

- Property held to
Investment property is a real property that is Investment property is a real property that is provide a social
held by an entity for capital appreciation, for held by an entity for capital appreciation, for service and which
rental, or both. rental, or both. also generates cash
Property held to provide a social service and inflows is not an
which also generates cash inflows is not an investment property.
investment property.
IPSAS 17 and IPSAS 31 - Property, Plant IAS 16 and IAS 38 - Property, Plant and ▲ Moderate
and Equipment/ Intangible Assets Equipment/ Intangible Assets differences: IAS 16
IPSAS does not require or prohibit the No guidance is provided on how to account does not have
recognition of heritage assets. for heritage assets. transitional
PPE and Intangible assets may be accounted PPE and Intangible assets may be accounted provisions, heritage
for using either: for using either: assets and guidance
Cost model; or Cost model; or on frequency of
Revaluation model Revaluation model revaluation of
Revaluation increases and decreases are offset Revaluation increases and decreases may only property, plant, and
on a class of asset basis be matched on an individual item basis equipment.
Page 102 of 109


Contains transitional provisions for both the
IAS 16 only contains transitional provisions
first time adoption and changeover from the
for entities that have already used IFRSs
previous version of IPSAS 17.
Specifically, IPSAS 17 contains transitional
provisions allowing entities to not recognize
property, plant, and equipment for reporting
periods beginning on a date within five years
IAS 16 does not include these transitional
following the date of first adoption of accrual
provisions
accounting in accordance with IPSASs. The
transitional provisions also allow entities to
recognize property, plant, and equipment at
fair value on first adopting this Standard.
IAS 16 does not contain these definitions.
IPSAS 17 contains definitions of “impairment Commentary additional to that in IAS 16 has
loss of a non-cash-generating asset” and been included in IPSAS 17 to clarify the
“recoverable service amount.” applicability of the standards to accounting by
public sector entities.
IPSAS 27 - Agriculture IAS 41 - Agriculture ▲
The definition of “agricultural activity”

includes transactions for the distribution of
IAS 41 does not deal with such transactions.
biological assets at no charge or for a nominal
charge.
IPSAS 27 requires entities to provide a IAS 41 encourages, but does not require,
quantified description of each group of entities to provide a quantified description of
biological assets. each group of biological assets
IPSAS 21 - Impairment of non-cash IAS 36 - Impairment ╦ There is no

generating assets equivalent standard
Page 103 of 109


IPSAS 21 deals with the impairment of non- IAS 36 deals with the impairment of non- under the IFRS
cash-generating assets. financial assets. framework
IPSAS 21 measures the value in use of a non-
IAS 36 measures the value in use of a non-
cash-generating asset as the present value of
financial asset as the present value of future
the asset’s remaining service potential using a
cash flows from the asset.
number of approaches.
Impairment testing is applied to individual IAS 36 uses the concept of cash generating
assets. unit.
IPSAS 26 - Impairment of cash generating IAS 36 -Impairment ► Significant

assets differences - IPSAS
IPSAS 26 does not apply to cash-generating 26 does not apply to
IAS 36 does not exclude from its scope assets
assets carried at revalued amounts at the cash-generating assets
carried at revalued amounts.
reporting date. carried at revalued
amounts and
IAS 36 includes extensive requirements and Goodwill is outside
Goodwill is outside the scope of IPSAS 26.
guidance on the impairment of goodwill. the scope of IPSAS
26.
IPSAS 23- Revenue from Non-exchange N/A ╦ There is no

transactions equivalent standard
Non-exchange transactions are transactions under the IFRS
wherein an entity either receives value from framework
another entity without directly giving
approximately equal value in exchange. N/A
An entity shall recognize an asset in respect of
taxes when the taxable event occurs and the
asset recognition criteria are met. N/A
Taxation revenue shall be determined at a
gross amount. It shall not be reduced for
expenses paid through the tax system N/A
Page 104 of 109

Page 105 of 109

Appendix 21 Monitoring and evaluation framework
Asset Management Policy Data collection Reporting and Information use

Reference
Expected Performance Data Data Frequency Who is Means of Report Information Stakeholder
Results Indicators collection collection of data responsible Verification generated Used by awareness
(Outcomes) (with Baselines methodology tool collection (Data
and Indicative source &
Targets) Type)
Enhanced Number of Review of the Annual Annually RHA Annual Annual asset RHA MINECOFIN
maintenance of Government Annual report to Report to management
assets, assets in regular Report to RHA Each RHA report Respective Other
accountability maintenance RHA institution prepared by institution relevant
and proper cycle RHA Government
utilization of (disaggregated Annual Institutions
all the assets of by type of asset monitoring
the e.g. land; visits by
Government of buildings and RHA.
Rwanda (GoR) structures;
etc....)
Baseline: To be
determined
Target: 100%
of GoR assets in
regular
maintenance
cycle
Number of Review of the Annual Annually RHA Annual Annual asset RHA MINECOFIN
institutions that Annual report to Report to management
include major Report to RHA Each RHA report Respective Other
maintenance RHA institution prepared by institution relevant
works in their RHA Government
annual report to Annual Institutions
RHA monitoring
visits by
Baseline: To be RHA.
determined
Page 106 of 109


Reference
Targets) Type)
Target: 100%
institutions
government
Number of Review of the Annual Annually RHA Annual Annual asset RHA/ MINECOFIN
institutions that Annual report to Report to management MININFRA
comply with the Report to RHA Each RHA report Other
space allocation RHA institution prepared by Respective relevant
requirements in RHA institution Government
the asset Annual Institutions
management monitoring
policy visits by
RHA.
Baseline: To be
determined
Target: 100%
compliance
Budget for asset Review of the Annual Annually Each Annual Annual asset RHA/ MINECOFIN
operations and operations report to institution Budget management MININFRA
maintenance is and RHA report Other
in line with the maintenance MTEF prepared by NBD – Government
MTEF plan Operations RHA MINCEOFIN Institutions
and Annual
Baseline: To be maintenance report to Respective
determined Review of the plan RHA institution
Annual
Target: 100% Report to
of all budgets RHA
Page 107 of 109


Reference
Targets) Type)
Budget for Review of the Annual Annually Each Annual Annual asset RHA/ MINECOFIN
maintenance of operations report to institution Budget management MININFRA
assets as a and RHA report Other
percentage of maintenance MTEF prepared by NBD – Government
the budget for plan Operations RHA MINCEOFIN Institutions
acquisition of and Annual
new assets maintenance report to Respective
Review of the plan RHA institution
Baseline: To be Annual
determined Report to
RHA
Target: To be
determined
Budget for Review of the Annual Annually Each Annual Annual asset RHA/ MINECOFIN
maintenance of operations report to institution Budget management MININFRA
assets as a and RHA report Other
percentage of maintenance MTEF prepared by NBD – Government
the annual plan Operations RHA MINCEOFIN Institutions
budget for the and Annual
institution maintenance report to Respective
Review of the plan RHA institution
Baseline: To be Annual
determined Report to
RHA
Target: To be
determined
annual reports Annual report to Report to management
submitted to Report to RHA Each RHA report Respective Other
RHA as a RHA institution prepared by institution relevant
percentage of RHA Government
the total number Institutions
of expected
Page 108 of 109


Reference
Targets) Type)
reports
Baseline: To be
determined
Target: 100%
reports
submitted
annual monitoring monitoring monitoring management
monitoring visit reports visit reports visit reports report Respective Other
visits conducted prepared by institution relevant
by RHA as a RHA Government
percentage of Institutions
planned visits
Baseline:
Target: 100%
of planned visits
Page 109 of 109

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REPUBLIC OF RWANDA

POLICY AND FRAMEWORK FOR MANAGEMENT OF

6.10.5 Responsibility of the user of moveable government assets .................................... 39

9.2.1 Government employee categories ........................................................................... 49

TABLE OF DEFINITION OF TERMS

Asset Resources controlled by an entity as a result of past events and from

Operating lease A lease other than a finance lease.

CGU Cash Generating Unit

CIP Capital Investment Plan

GFS Government Financial Statistics

GoR Government of Rwanda

IFRS International Financial Reporting Standards

IFMIS Integrated Financial Management Information System

IPSAS International Public Sector Accounting Standards

MINECOFIN Ministry of Finance and Economic Planning

MTEF Medium Term Expenditure Framework

OBL Organic Budget Law

PPE Property, Plant & Equipment

RHA Rwanda Housing Authority

SLM Straight Line Method

1.3 Problem statement

1.4 Objectives of the Government asset management policy and framework

1.5 Legal Framework

Law Nº 87/2013 of 11/09/2013 determining the organisation and functioning of decentralized

Organic Law N° 03/2013/OL of 16/06/2013 repealing organic law N° 08/2005 of 14/07/2005

1.6 Guiding principles to asset management

1.6.1 Service delivery needs

1.6.2 Integrated approach to asset management

1.6.3 Life cycle approach to asset management

1.6.4 Accountability and transparency in asset management

1.7 Categories of assets covered by this policy

1.8 Institutions concerned with this policy

2 ROLES AND RESPONSIBILITIES

2.2 Rwanda Housing Authority

Notwithstanding the provisions of the Organic Law N° 12/2013/OL of 12/09/2013 on State

2.3 District level

2.3.1 Responsibilities of the District Council

2.3.2 The Commission on Good Governance

2.3.3 Responsibilities of the District Executive Committee

Council in line with Article 186.

2.3.4 Responsibilities of the Mayor of the District

2.3.5 Responsibilities of the Executive Secretary

2.4 Responsibilities for all users of government assets

Under Article 71 on obligations related to discharge of duties of Law N°86/2013 of 11/09/2013

2.5 Entity’s responsibilities for asset management

2.5.1 To ensure the appropriateness of government assets

 To ensure the effectiveness of asset management

2.5.2 To ensure the efficiency of asset management

2.5.4 Asset performance management

2.5.5 Transparency and accountability for asset investment

2.5.6 Quality in reporting

2.5.7 Manager - User relationship

3 LIFE CYCLE APPROACH TO ASSET MANAGEMENT

4.2.1.2 Identify your assets

4.2.1.3 Assess the condition and financial status of the assets

4.2.1.4 Document the specific life cycle strategic actions plans

A. Asset acquisition plan

4.2.1.5 Determine the life cycle costs

Phase 2015 2016 2017 2018 2019 Total

Operations & Maintenance Plan

4.3 Annual plan

5.2 Options for acquiring assets

Where a building is to be acquired, a technical inspection will be carried out by a team