The study entitled “Analysis of assets & inventory and financial report functions of integrated
financial management information systems (IFMIS) and public funds management in the local
government. Case of Nyamasheke district, Rwanda (2015-2022)” was conducted to assess
whether there is no significant influence of Asset & Inventory and Financial Report as IFMIS
functions on implementation of Audit recommendations, audit opinions and socio-economic
development case of Nyamasheke District public fund management. The study used
descriptive, quantitative, and correlative research design. Primary data and secondary data also
were used. Primary data were collected from 152 staff in Nyamasheke district who have relation
to the IFMIs use and management from different entities from district to sector level. Data
collection was done using questionnaire and documentation. Data analysis was done with
support of SPSS version 20 to generate linear regression model and bivariate correlation model
as well as descriptive statistics. The study results indicate that there is a positive correlation and
statistical significance among tested variables. Thus, the null hypotheses were all rejected and
the study conclude that, there is a significant influence of Asset & Inventory and Financial
Report as IFMIS functions on implementation of Audit recommendations, audit opinions and
socio-economic development case of Nyamasheke District public fund management.

Revue Scientifique CAFAG N 1 version Française version Arabe