Rwanda is one of the least corrupt countries in Africa. The country does not only lead in the Sub-Saharan region but also ranks third least corrupt on the continent after Botswana and Cape Verde.

The country’s record is attributed to collective efforts from different institutions and legal instruments meant to fight corruption and promote accountability.

Among those instruments include the leadership code of conduct that requires government officials to be persons of integrity and the Presidential Order determining modalities for a leader to receive and give donations and gifts.

Although the two instruments are interlinked and clearly define what an official can take and what they cannot, they do not mention gifts and donations that may be given as cultural attributes.

Culturally, Rwandans give cows to each other as a symbol of friendship or appreciation.

The cow is, for instance, used for dowry and as a reward for accomplishment or service.

Some government officials wonder if they indeed have to declare cows given to them as bride price or as a sign of appreciation from friends and family as stipulated by the law considering that a cow may cost over Rwf100,000 yet the law instructs them to declare gifts and donations whose value is over Rwf100,000.

"We recently encountered this problem when residents questioned whether giving a cow to a leader as a form of appreciation for distinguished public service would be considered a bribe,” said the Mayor of Kicukiro, Paul Jules Ndamage.

Ndamage brought up the issues during a conference to mark the international day against corruption in Kigali on Tuesday.

"We need to ensure that cultural norms do not hinder the fight against corruption,” Ndamage said.

Article 5 of the Presidential Order determining modalities for a leader to receive and give donations and gifts stipulates that, leaders shall not in normal circumstances receive or offer a donation or gift whose value exceeds Rwf100,000.

The article further reads that; "If the official receive or offers a gift or donation that exceeds the amount prescribed, they shall inform the Bureau of Senate in writing. The leader shall, by his or her discretion, estimate the value of the gift or donation received.”

In responding to the concerns, Ombudsman Aloysie Cyanzayire, said though a cow is a cultural symbol, the recipient should assess the motive of the benefactor in giving out the cow.

"Assume you have just been appointed a leader and suddenly someone gives you a cow, definitely that person is up to something. He may not ask for it right away but this person will leverage this action to ask for a favour in the future,” she said.

The director of monitoring of interdictions and incompatibilities of senior officials at the Ombudsman Office, Jean Aimé Kajanga, said although the Presidential Order does not specify circumstances under which someone can receive such a gift, it is upon the leader to determine the value and declare it.

The Justice minister, Johnston Busingye, interpreted the situation, saying that a leader may decide to take the cow but must place conditions of never to favour or be part of any situation involving the party that gave the cow.

"Gifts are good but it’s upon leaders to detect manipulation because the law will catch up with them if they are involved in any malpractices. If that cow is a basis for someone to favour another, then it tantamounts to corruption which is punishable by law,” said Busingye, also the Attorney General.

Although leaders explained the cow metaphor satisfactorily, the fact that a cow is found in almost all components of the Rwandan culture including concepts, values, customs, symbols, rituals, art, dance, music, sports and social organisation, it is considered a taboo to refuse a cow – a reason that may call for further debate on the matter.