The research process undertaken by the Ministry of Finance and Economic Planning of Rwanda and CABRI began in June 2008 and a multi-stakeholder working session took place on 6-8 October 2008 in Gisenyi, Rwanda. The objective of this working session was to (1) understand the status quo in Rwanda with regard to what aid was on-/off-budget, on-/off-accounts and why; (2) agree on criteria for aid to be included in the finance law, on budget but not in the finance law, or when it could be excluded from both; and (3) agree on improved processes for budget preparation, budget execution and reporting regarding external aid.