EOI for conducting an External Audit in Centre Igiti cy’Ubugingo
Centre Igiti Cy’ Ubugingo
District De Huye
Province Du Sud
B. P : 23 BUTARE
Tel : 0788430394
E-mail : igiticyubugingocentre@gmail.com
njeanette2002@yahoo.com
Huye, le 10/02/2022

Terms of Reference for Conducting CIU audit
1. Background
The Center Igiti cy’ Ubugingo is under the ASBL of the Diocese of Butare. It was founded on Fifth June 2000 by the Medical Missionaries of Mary (MMM) following an invitation of Bishop Philippe Rukamba and of Dr Theophile Nzeyimana, then the Director Region Sanitaire of Butare Province.
The Director of the Center, Dr Genevieve Van Waesberge from congregation MMM, was to accompany a group of vulnerable women, mostly single mothers who were surviving mainly through prostitution. A high percentage of them were HIV positive.
Gradually the program expanded due to the support from donors mainly Trocaire, Manos Unidas and Global Fund.

Vision
The vision of the center is promotion of a true and durable development of the vulnerable peoples especially women in communities affected by HIV/AIDS; so that all people may have life and have it to the full as the scripture of John 10:10.

Mission
As its mission is to empower vulnerable people especially women, local communities and families to have a sense of responsibility in their medium. The Center seeks to promote, in holistic way, the necessary conditions for a true and enduring human development and right relationships in a population:

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• Traumatized by conflicts and genocide of 1994
• Infected/affected by HIV/AIDS
• Majority living below the poverty line
• Couples in conflict.
• Gender-based violence.

Objectives
The Overall Objective of the entity is to help traumatized or HIV infected/affected people cope with the challenges of life mainly in Butare Diocese I.e. Districts of Huye, Gisagara and Nyaruguru.
The specific objectives of the entity are to:
• To heal the psychological trauma and promote the individual reconciliation, and the reconciliation between the individual and the community
• To promote the rights of the marginalized women and their children through training and advocacy
• To fight extreme poverty and limit the spread of HIV/AIDS
• To train women with extreme vulnerability and their children, strategies of behavior change, household conflict management, and resolution, project management, starting small businesses- Nshore nunguke and gender-based violence

2. Context and justification of Audit
Aim/Purpose
The audit review aims to confirm that the financial statements of the organization are accurate and reliable, in connection with the budgets and / or Donors management for the period from 1st January 2021 to 31st December2021. The books of accounts to be audited are for Centre Igiti cy’Ubugingo (CIU).
Main tasks
• Review financial statement;
• Reconcile cash flow in order to confirm the balance reported for the period under verification;
• Confirm respect of compliance with procurement procedures for the organization;
• Review organizational systems in its all structures (Board, IT, HR, Finance and Administration);
• Review any other records judged relevant.
Specific tasks:
The audit mission should take into account challenges encountered by Centre Igiti cy’Ubugingo (CIU) in its day to day activities and make recommendations, where required.
The audit aims to verify the internal control systems of Centre Igiti cy’Ubugingo (CIU), to ensure the accuracy of the transactions carried out throughout the period under consideration.

The audit mission will cover following areas:
a. Financial administration
Invoice procedures, payroll administration and other forms of remuneration, including taxes, payment methods, bank and cash reconciliations, interest income, administration of loans and advances, cash holdings, stock and other assets, chart of accounts and whether it corresponds to the budget, regular book keeping, internal charges, cost allocation, accounting of assets and liabilities, reconciliation of bookkeeping accounts, bank accounts, cashbooks and stock lists, interim and final accounts, agreements between the accounts and reports to Trocaire, budget follow-up according to agreement, instructions and policies in place, completeness of vouchers, quality of supporting documents: approved by authorized officials, reconciliation against the accounts.
b. Procurements
Drawing up specifications of requirements, initiations to tender, evaluations of tenders and decisions to make procurements, procurements of insurance and transportation services, pre-shipment inspection, special examinations of major procurements
c. Plan of operations and budget
Operational planning, budgeting, what budget documentation is produced, how budgets are approved, follow-up, revised and agreed between the parties; routines for reports on financial outcome and project implementation, audits of funds that are channeled further to other organizations, analysis of deviations between budgets and outcome.
d. Division of responsibilities and powers
Delegation of the right to make decisions, e.g the right to use the budgets and approve payment orders, delegations of authorization, e.g. right to sign checks, agreements, contracts; Routines for internal follow-up, corrective measures when errors are detected;
e. Organization
Governance structure, meetings, election of members, etc, Organizational stability and structure in relation to the specific project; Division of responsibilities, powers and work; Expenditure and approval (authorization list);
f. Controls
Controls and directives, audit planning, auditors engaged and terms of reference for audits; follow-up of audit reports and planning of action to be taken, how risk analyses have been made of control structures and audit; planning.
g. Inventory and stock
Goods received routines, stock keeping and inventories; physical stock checks of goods over a certain value reconciled against registers, decisions to sell stock, depreciation and scrapping; are there instructions and policies?
h. Project activities
Financial reports and activity-oriented reports; checks that unused funds are returned from one part of the organizations to another or from other organizations that have had funds channeled to them; follow up of consulting contracts and activities; quality of documentation on which decisions for different activities are based.
i. Vehicles and or Moto bicycle
Follow-up of operating costs; checks of logbooks and authorized use.
j. Computer security
Check if the access to each computer request password; verify if the password for each computer is changed once a quarter.

3. Methodology
The audit firm shall perform this task independently. They will include interviews with staff responsible for the management of finance and programs within CIU. They will be allowed to easily access all data and documentation deemed necessary for the completion of the audit mission. The audit firm will meet with CIU management team before starting work in order to share with them the understanding of the Terms of Reference.
While carrying out this work, the audit firm will use the following methodology:
a) Carry out individual and group interviews with the staff involved in finance and project management in general;
b) Consult and analyze the available documentation, such as:
• Project documents;
• Funding contracts;
• Action plans and annual budgets;
• Financial reports;
• Activity reports;
• Bank statements;
• Any other relevant documents which the auditors consider necessary.
c) Carry out audit-related accounting verifications;
d) Analyze the management and internal control systems;
e) Submit a provisional audit report that addresses both the internal control system and financial statements and discuss it with CIU management team.

4. Expertise required
The audit exercise will be exclusively executed by an audit firm fulfilling the following conditions:
• Be legally recognized as a professional firm;
• Having proven experience in auditing NGOs;
• Having expertise in use of accounting packages;
• Capable to work both in English, French and Kinyarwanda.
• VAT registered
• Proof of work conducted from previous period at least from three NGOs

5. Duration of the assignment
The task for carrying out this external audit will take three weeks: 10 working days from 28 February 2022 to 11 Mach 2022

6. Reporting requirements
a) The audit firm will submit the audited draft report bot for review by 7/03/2022, The final report will be submitted not later than 11/ 3/2022
b) The audit firm will submit an overall organization audit report for the year ended 31 December 2021
The report should include:
• The management letter;
• The Consolidated Income Statement prepared in accordance to new income law as required by Rwanda Revenue Authority;
• The consolidated balance sheet prepared in accordance to new income law as required by Rwanda Revenue Authority;
• The Cash Flow reconciliation per donor;
• The budget execution per donor.
c) The audit report and management letter will be submitted in five copies, four for CIU and one for Audit Firm.

7. General Terms and Conditions
Centre Igiti cy’Ubugingo reserves the right to reject any and all Expressions of Interest not fulfilling requirements associated with this request. Centre Igiti cy’Ubugingo will not be responsible or liable for any and all costs associated with the preparation and submission of Expressions of Interest.
• Centre Igiti cy’Ubugingo does not bind itself to accept the lowest priced tender;
• Centre Igiti Cy’Ubugingo reserves the right to engage other companies / consultants if required;
Centre Igiti cy’Ubugingo shall be free to:
• To accept the whole, or part only, of any EOI;
• To accept none of the EOIs tendered;
• To republish this Request for EOIs;
• In the event of not accepting any of the EOIs received on foot of this Request for EOI, Centre Igiti cy’Ubugingo shall be free to make such arrangements as it considers necessary in relation to the provision of the services;
• The EOI shall maintain strict confidentiality in relation to the services being sought and the evaluation process;
• Any subsequent contract shall be considered as a contract made in Rwanda, according to Rwanda law.

8. Confidentiality
Centre Igiti cy’Ubugingo will treat the content of all submissions as strictly confidential and information provided in the proposals will be used solely for the purpose of selecting a suitable consultant as described in this document.

9. Conflict of interest.
Any conflict of interest involving an applicant must be fully disclosed to Centre Igiti cy’Ubugingo. Failure to disclose a conflict may disqualify an applicant or invalidate an award of contract. Applicants are required to declare any current or past work that might reasonably be considered to represent a conflict of interest. It will for Centre Igiti cy’Ubugingo to decide if any material conflict of interest exists and applicants in doubt in this regards should seek the advice of Centre Igiti cy’Ubugingo.

10. Intellectual Property
Any concept, guidelines or other materials developed during the contract will be considered as property of Centre Igiti Cy’Ubugingo and may be used by Centre Igiti Cy’Ubugingo and their donors.

11. Working language
The working language and subsequent reports will be in English, but encounters with different concerned people will be in any language communicable to them such as English, French and/or Kinyarwanda

12. Submission of proposal
All interested and qualified consultants should submit financial proposals not later than February 21, 2022 at 16:30. Only VAT registered national or regional consulting firms are encouraged to apply. Applicants are required to submit current CVs of at least two (2) senior staffs who will take the lead on the exercise.
The work plan must clearly outline which individual will actively lead and deliver the assignment. The senior consultant/ team leader will be responsible for the successful and timely delivery of the assignment. The financial proposal should be inclusive of tax and in quoted in Rwanda Francs (RWF). Demonstrable experience and Value for Money (VFM) will be key considerations in evaluating proposals submitted.
EOIs should be submitted by email to igiticyubugingocentre@gmail.com clearly indicating EOI for conducting an external audit in Centre Igiti cy’Ubugingo. Proposals can also be submitted in hard copy at Centre Igiti cy’Ubugingo Office – Huye district

Done at Huye, 11 February 2022

Jeannette NTAWUHIGIMANA
Director of Centre Igiti cy’Ubugingo