Kigali City has underperformed in the implementation of projects as reflected in the 2011-2012 financial estimates. Records indicate that the city has implemented only 35 per cent of the total projects.According to the implementation review carried out by the Ministry of Local Government, eight districts have so far exceeded 80 per cent execution of their respective budgets.The first three districts with the highest per cent in the implementation include Kayonza and Bugesera districts at 99 per cent, Nyanza at 98 per cent, with Kigali city at a meagre 35 per cent.Generally, districts have performed well with most of them above 75 per cent, the Local Government Minister, James Musoni commented after opening a-two-day meeting on Public Financial Management in Kigali, yesterday.Musoni explained that some districts failed to execute their budgets on time compared to others due to delays in receiving funds pledged by donors and from their domestic sources of revenue. "As you know, we are coming to the end of the fiscal year 2011-2012. The main objective of this meeting is to analyse and examine how far we are in terms of implementing of the budget and the whole process is on track,” Musoni mentioned. The meeting would also examine whether there are any challenges that the districts have experienced in the process of executing their plans and devise strategies and mechanisms to overcome them.The ministry, which takes about 30 per cent of the total national budget, received about Rwf300bn this fiscal year."We want to come out of this meeting with clear projects and programmes that are responding to the needs of our people in as far as the general development is concerned in our nation,” Musoni stated.He said that good planning processes as well as building capacity within the local government authorities to ensure proper planning are among the factors that have enabled the districts to execute their respective plans on time.The Minister explained that the central government also provided technical and advisory support to the local government authorities, which he said has helped the districts to effectively and efficiently execute their plans.He noted that there is improvement in the management of public funds in all the districts compared to the previous years by adhering to strict rules and regulations that govern the use of public funds.The Executive Secretary of Bugesera District, Zephanie Munyanziza, said his district received Rwf10bn in good time, which enabled them to plan early to implement projects.He, however, highlighted that delays in the implementation of projects by contractors was still a challenge in budget execution.He said the key is to engage various entrepreneurs in the districts to encourage them to always complete projects on time.