Terms of Reference for the Accounting and Financial Audit of the Two Services of Gikongoro Catholic Diocese (Caritas Gikongoro, Caritas – KCHDP and Justice and Peace Commission)
Diocese Catholique De Gikongoro
Terms Of Reference For The Accounting And Financial Audit Of The Two Services Of Gikongoro Catholic Diocese
(Caritas Gikongoro, Caritas – Kchdp And Justice And Peace Commission)
1. Presentation of Caritas and Justice and Peace Commission of Gikongoro Diocese
Caritas Gikongoro and Justice and Peace Commission are Services of the Gikongoro Catholic Diocese. Caritas, from the Latin word meaning "Love" in English, is a charitable work of the Catholic Church; it aims the human promotion of the poor and the needy without distinction of religion, ethnicity or sex, of race, age, political affiliation, or any other form of exclusion.
While Justice and Peace Commission refers to "the reign of truth, justice, liberty, and charity which alone can guarantee men a solid and genuine peace, a prerequisite for the integral and sustainable development of our communities, in the light of the Gospel of Jesus Christ ".

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Caritas Gikongoro was created in 1993 after the creation of the Catholic Diocese of Gikongoro. The latter was created on 30 March 1992 by division of the Diocese of Butare. The Diocese of Gikongoro is a portion of the Universal Catholic Church and is an Association based on religion with legal personality by Ministerial Order No. 296/05 of October 1, 1992. The Bishop is responsible for all activities that commit the Diocese as an institution legally recognized by the State.
The mission of Caritas Gikongoro is to assist needy people (poor, vulnerable, oppressed) by increasing income, improving health and socio-charitable works. These activities are carried out in the following three departments: Department of Development, Department of Health and Department of Socio-Charitable Works. Apart from these departments, under caritas Gikongoro, there is Kirambi Community Health and Development Programme (KCHDP) operating under development department with an office in Kirambi, in Nyagisozi sector in Nyanza district.
The mission of Justice and Peace Commission of Gikongoro Diocese is to work for the construction of a lasting peace, through the establishment of a rule of law resulting from education for justice, peace and reconciliation, the defense of human rights especially among the poor, the denunciation of injustices and the large-scale dissemination of the social teaching of the Catholic Church.

The area of intervention of Caritas Gikongoro and the Justice and Peace Commission extends over the whole of the Catholic Diocese of Gikongoro divided into 17 Parishes covering the administrative District of Nyamagabe, a part of Nyaruguru and the small portions of the Districts of Nyanza, Huye and Karongi.
Caritas Gikongoro and the Justice and Peace Commission maintain relations of cooperation and collaboration with Catholic Congregations abroad or with organizations (non-governmental or governmental) pursuing a similar goal.
Caritas Gikongoro has a special relationship with Caritas Rwanda of which it is an active member, Caritas France (Secours Catholique), Trocaire, Catholic Relief Services (CRS), Italian Episcopal Conference (CEI), Italian Caritas, Association of Friends of Gikongoro, Pierre Foundation - Bienvenu Noailles, Missio Autriche, Michael House, NUDOR and the governmental local authorities. As for the Diocesan Justice and Peace Commission, it has a partnership with Caritas France (Secours Catholique), Trocaire, Broederlijk Delen, Rwanda Governance Board, Conference Episcopale Justice et Paix and local governmental authorities.
In view of their mission and the need for continuity of the actions already undertaken, Caritas Gikongoro and Justice and Peace Commission would like to be reassured of the respect of professional technical standards in the administrative, financial and accounting management; to ensure sound, effective and efficient management of its financial partners, members and beneficiaries. It is in this context the Catholic Diocese of Gikongoro wants a financial and accounting audit of September 1, 2020 to August 31, 2021, in these two Services (Caritas Gikongoro and Diocesan Commission Justice and Peace).

2. Context and justification of the audit
3.1. Purpose of this audit
The purpose of this organizational audit is to confirm the veracity and accuracy of the financial statements related to the use and compliance of the management of donor funds for the period of September 1, 2020 to August 31, 2021.
3.2. Overall objective
The mission of this audit is to take into account any problems encountered by CARITAS Gikongoro, KCHDP and CDJP Gikongoro during their daily management and to make appropriate recommendations. The purpose of this audit is to verify the controlling system of CARITAS Gikongoro, CARITAS - KCHDP and CDJP Gikongoro, to ensure the veracity of the transactions carried out during the audited period.

This audit will cover the following areas:
3.3. Specific objectives
• Check the financial statements;
• Reconcile the cash flow to confirm the balances of the period in study carried over;
• Ensure compliance with the organization's procurement policies and procedures;
• Review the organizational system in all its structures: Board of Directors, IT, Human Resources, Finance and Administration;
• Review any other area / activity or service deemed relevant.
• Check compliance with administrative and financial procedures;
• Verify compliance with technical standards in financial and accounting management and the applicability of the related guide tools;
• Check the regularity of the accounting operations carried out during the period as part of the management of funds from the various donors and those specific to Caritas Gikongoro, Caritas – KCHDP and the Justice and Peace Commission;
• Express an independent professional opinion on the financial statements since September 1, 2020 to August 31, 2021.

Procurement
Check whether all the procurement procedures are respected such as: terms of reference to justify the activity / tender document; publication of the ToRs; Submission of bids / Proformas; bid evaluation; award of contract; Monitoring the execution of contracts.
Operational plan and budget
Ensure that the following steps have been followed: action plan, budgeting and documentation for budgeting, budget approval, budget tracking, budget review and approval; regular monitoring of project implementation, production of financial and narrative reports; verification of expenditures and evaluation of expenditures against project achievements.
Organization
Check the implementation Organizational Policies and Procedures Manual, such as the work of the members of the Board of Directors, the holding of the meetings of the General Assembly and the Board of Directors, etc.
Controls
Check the process of planning, commitment and reference term setting for the audit; monitoring and decision-making vis-à-vis the audit recommendations.
Inventory and stock
Check the inventory management system: inputs and outputs, the physical and theoretical inventory and the disposition and / or damage management policy.
Project activities
Check whether there has been any return of unused funds for completed projects; Follow up on consulting contracts and their activities and see the quality of the documents produced in this regard.
4. Expected results
• At the end of the mission, Caritas Gikongoro and Commission for Justice and Peace have audited and certified financial statements for 12 months;
• At the end of the mission, Caritas Gikongoro and Justice and Peace Commission are aware of the shortcomings that have characterized their functioning during this period and remedial measures are discussed with the Diocese staff involved in these services (Caritas and Justice and Peace Commission).
• Independent professional opinion on the financial statements for the period covered by this audit.

5. Expertise required
This audit assignment will be performed exclusively by a house or an audit firm fulfilling the following conditions:
• To be a professionally renowned (international or national) office in the field of audits;
• Have proven experience in the audit of projects and Civil Society Organizations (Minimum 5 years’ experience);
• Have certificates of comprehension of work from similar organizations,
• Have professional, experienced and qualified staff in the field of auditing;
• Have a perfect command of the operation of accounting software supported by proof of documents;
• To be on the List of ICPAR firms – 2021 Supported by certificate of practice.
• To provide the EBM invoice for payment.
• Present three recent certificates on similar work
6. Methodology and Approaches
The audit firm will perform its tasks independently. Interviews will be held with the Caritas Gikongoro Finance Team which is the same for Justice and Peace Commission. The external auditor will be able to access all the documentation he needs. The external auditor will, in a permanent and progressive way, inform the Director of Caritas at the same time the President of the Justice and Peace Commission of the progress of the mission. He will have to meet the relevant teams to discuss the draft report before submitting the final report.

7. Presentation of reports
The auditor will present the provisional reports that will be discussed with Diocesan officials with its technical team from the Economat, Caritas Gikongoro and the Diocesan Justice and Peace Commission. The final version of the audit reports will be submitted within 30 calendar days from the beginning of the mission.
The auditor will be obliged to submit the printed reports in color in seven copies: two for Caritas Gikongoro, two for caritas – KCHDP, two for Justice and Peace Commission and one for the Bishop of Gikongoro for each (Caritas Gikongoro, Caritas - KCHDP and Justice and Peace Commission).

a) Caritas Gikongoro
In addition to the management letter, the financial statements will include:
• Inventory list of Equipment and fixed assets,
• Budget implementation status by donor;
• The reconciliation of cash position;
• Statement of revenue and expenditure;
• Annual report.
b) Caritas - KCHDP
In addition to the management letter, the financial statements will include:
• Inventory list of Equipment and fixed assets,
• Budget implementation status by donor;
• The reconciliation of cash position;
• Statement of revenue and expenditure;
• Annual report.

c) Justice and Peace Commission
In addition to the management letter, the financial statements will include:
• Inventory list of Equipment and fixed assets;
• Budget implementation status by donor;
• Liquidity reconciliation;
• Statement of revenue and expenditure;
• Annual report.
8. Working language
The audit report will be written in one of two languages (French or English) while interviews can be done in French, English and Kinyarwanda.
9. Time limits and working conditions
The present work will be executed in a period not exceeding 20 calendar days from the date of signature of the contract. When working conditions, they will be negotiable based on a close analysis between the technical and financial offer.

10. Organization and management of the mission
The mission will be executed by an audit firm under the supervision of the Gikongoro Catholic Diocese using its two services (Caritas Diocesan, Caritas-KCHDP and Diocesan Commission Justice and Peace). However, Trocaire will show his interest in following up on the progress of the mission not only as one of the donors of the Diocese in these two services (Caritas Diocesan- Caritas KCHDP and Justice and Peace Commission) but also as an organization which has made a contribution to the execution of this mission.

11. Deposit of the documents/files
These technical and financial offers should include the Curriculum Vitae of the members of the team with details of the similar work done and a proposed methodology.
The interested cabinets or persons in carrying out this work and working in the field of audit are invited to submit their documents in the closed envelope to the Central Secretariat of General Services of Gikongoro Catholic Diocese, located in Nyamagabe or to the email address caritasgik@yahoo.fr not later than 25/05/2022 at 12:30pm.
Done at Gikongoro, on 22th April 2022.
✠ Célestin HAKIZIMANA
Bishop of Gikongoro Catholic Diocese
Justin KAGISHIRO
Chief Executive Officer