Terms of Reference for External Audit Services

SNV the Netherlands Development Organization is a global development partner working in more than 25 countries in Asia and Africa. In Rwanda, SNV has been working for more than 30 years to improve people’s livelihoods by strengthening the capacities of public and private sector organizations and catalyzing partnerships. It does so by helping to realize the national development goals in three sectors: Agri-Food; Renewable Energy; and Water. SNV supports development in these sectors by working with the government, civil society, and private sector organizations. 

In Rwanda, SNV currently has a portfolio of three projects in the areas of agriculture and energy, with an annual turnover of approximately 2.5 million euros. SNV Rwanda's country office in Kigali is implementing the project countrywide.

SECTION 1: TERMS OF REFERENCE (TOR)
 The auditor’s responsibilities shall include the following:

• Conducting independent audit of the SNV Rwanda’s Financial Statements in line with the International Standards on Auditing and International Financial Reporting Standards
• Expressing an opinion on whether the Financial Statements are prepared, in all material respects, in accordance with the applicable financial reporting standards and frameworks, whether the agency has maintained proper books of accounts, and whether the accompanying financial statements give a true and fair view of the financial position of the agency.
• Developing harmonized reporting formats required for Annual Financial Reporting and preparing consolidated financial statements as required by the RRA.
• Assist with filing financial statements with the Rwanda Revenue Authority.

SECTION 2: DELIVERABLES

The expected deliverables are as follows.

1. Report on SNV Rwanda’s Compliance with the Government of Rwanda’s taxation laws.
2. Financial Statements for the year ended 31 December 2023 in the format required for filling with the Government of Rwanda
3. Financial statements for the year ended 31 December 2023
4. Support with filing FY 2023 returns
5. Management letter for the year ended 31 December 2023

SECTION 3: REQUIRED PROFILE OF THE AUDIT FIRM
 Firms will be required to meet the following criteria:

• Be registered with the Institute of Certified Public Accountants of Rwanda(iCPAR) and its partners must hold current practicing certificates.
• Its partners must be of good standing with iCPAR, while the Firm and its Partners should not have been subject to any disciplinary action by iCPAR or other related professional bodies.
• Have a system of quality control in the provision of audit and assurance services.
• Should demonstrate that it has the capacity, capability and experience required to undertake the audit within required timelines.
• In addition, the Firm should demonstrate experience in auditing International Non-Governmental Organizations

SECTION 4: TENDER SUBMISSION
Firms meeting the above criteria are requested to submit their proposals together with the filled Data Protection Declaration form at rwandaprocurement@snv.org not later than February 02, 2024, 5:00PM Kigali time.

a) Technical Proposal containing:

• Confirmation of the Firm’s understanding of the Terms of Reference and its capacity and capability to deliver on the TOR.
• The Audit methodology/approach, work plan and timelines for undertaking and completing the assignment, and deliverables.
• Appropriate references to demonstrate having the experience specified in the TOR.
• The CVs of the key staff proposed to do the assignment.

b) Financial Proposal indicating the proposed fees and expenses 

• The firm will prepare a fee structure for this engagement in the entire assignment, clearly showing days level of effort and price breakdown per day.
• The quote should clearly show the direct activities costs such as transport, stationaries, communication etc.
• SNV is subject to the laws of Rwanda and compliant to various statutory laws including tax law. Therefore, the consultant will be reliable for all taxes in accordance with the country tax laws and regulations.

Firms should submit the following documents with their Technical Proposals:

• Proof of registration with ICPAR and Partners’ Practicing Certificates
• Provide references of recent similar experience in performing external audit services which should be a sample list of past clients including name of organization, contact person, contact number and email address, nature and value of service and period of the appointment.

Selection Criteria

Working at SNV 

SNV is a great place to work and prides itself on its comprehensive benefits package.  We offer competitive salaries and a dynamic inclusive work environment.

SNV is proud to be an equal opportunity employer.  All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, disability status, protected veteran status, or any other characteristic protected by law, and requires affirmative action to ensure equality of opportunity in all aspects of employment.  This is also to include inquiry about, disclosing, or discussing their compensation or the compensation of other applicants or employees.

SNV offers a challenging work environment, opportunities to lead and innovate, and a commitment to growing your skills in a fulfilling and diverse working environment. Our staff benefit from, and contribute to, an internal and global network of experts.

For more information on SNV, please refer to our website: www.snv.org 

Vetting 

SNV carries out rigorous background and reference checks concerning possible safeguarding incidents for all candidates applying for International determined positions. As SNV participates in the Inter-Agency Misconduct Disclosure Scheme, all reference checks include a request to past employers to fill in a questionnaire regarding Misconduct (sexual exploitation, sexual abuse, or sexual harassment), the “Statement of Conduct". This Statement of Conduct adopts the definitions used in the Scheme.  

Data Protection assurance

SNV will not retain your Personal Data for longer than is allowed by law or is necessary for the Purposes. 

If you are selected and offered employment, the Personal Data you have provided will be used by SNV for the purpose of this bidding administration. If you are unsuccessful on this occasion to secure tender with SNV, SNV will retain your Personal Data for required period for the purpose of any future internal or external audit.