TERMS OF REFERENCE
FOR THE PROVISION OF EXTERNAL AUDIT SERVICES FOR THE FINANCIAL YEAR 2015
(January – December 2015) TO UMUHUZA NGO
1.
UMUHUZA BACKGROUND
Umuhuza is a Non Governmental Organization founded in 2005 and recognized by
the Rwanda Governance board in the official gazette no 50 bis with legal personality
no 104/2014. Umuhuza aims to foster
a culture of peace through education
focusing on conflict management and community transformation. UMUHUZA invites
reputable consulting firms for the provision of external audit services
for the financial year 2015( January – December 2015).
2. UMUHUZA VISION:
Umuhuza envisions a society in which communities are living in harmony, mutual
respect and dignity.
3. UMUHUZA MISSION:
Umuhuza undertakes the task to promote a culture of peace through peaceful conflict
management and respect of human rights.
4. UMUHUZA VALUES
Mutual Respect: We treat others with respect. We value diversity among people,
ideas and points of view.
Honesty and Integrity: We are committed to creating a community that acts with
honesty and forthrightness, holding ourselves to high ethical standards, and
dealing with everyone with respect. We are Accountable
Justice : We are committed to the peaceful resolution of conflict, sharing of
economic and natural resources, and equity in educational opportunity.
Solidarity: We believe that in a world in which we all depend on one another,
the well being of each person depends on the well being of the whole.
Commitment: We carry out the responsibility of changing ourselves and the
society .We steadfastly commit to do our best to realize our mission.
5.
UMUHUZA OBJECTIVES
Umuhuza aims to:
• Instil the culture of peaceful prevention and conflicts
management in the Rwandan community;
• Promote mutual respect, justice and integrity values;
• Revive the positive traditional values of our culture
regarding conflict management;
• Break the conflict circle by creating an environment of
active listening and counselling to the victims of conflicts;
• Participate in the national effort to strengthen social
cohesion by promoting the education and the culture of open dialogue within
different communities.
6.
OVERALL PURPOSE OF THE ASSIGNMENT
The overall purpose of the external audit is to review the effectiveness
of the operations of UMUHUZA Organization and of the accounting process
of the Institution, as well as the correct use of funds received from
donors and the transparency of the disclosed accounting and
financial information for the year 2015 (January – December 2015).
7.
SCOPE OF THE ASSIGNMENT
The Audit aims at verifying the internal control system of Umuhuza
to make sure of the legality of the transactions carried out throughout the
period under consideration and of the accuracy of their accounts keeping. The
tasks to be undertaken include but not Limited to:
i.
Review the effectiveness and efficiency of the financial and human
resource management process.
ii. Appraising the effectiveness and efficiency with which
resources are employed and identifying opportunities to improve operating
performance.
iii. Review the reliability and integrity of financial and
operating information and the means used to identify measure, classify and
report such information.
iv. Review the systems established by management to ensure
compliance with those policies, laws, regulations and controls that could have
a significant impact on operations and determine whether the organizations is
in compliance with its financial, administrative and property management
procedures and other relevant legislation that governs the organization.
v. Ensure that the organization adheres to the corporate
governance requirements as prescribed in the organization’s internal rules and
regulations.
vi. Reviewing operations or programs to ascertain whether the
results are consistent with established objectives or goals and whether the
operations or programs are being carried out as planned.
8.
EXPECTED OUTPUT
A comprehensive financial audit report comprising of detailed financial statements,
all notes to the statements and a proper management letter, has to be submitted
to the Executive Secretary of Umuhuza in English.
The report has to be weIl-structured, including an in-depth analysis on all the
aspects of accounting and financial management as listed above and evidence
based recommendations for consolidation and improvement of Umuhuza
institution’s financial management.
9. REPORTING REQUIREMENTS
The audit firm will submit the first draft of the report for review by 31/6/2016.
The final report will be submitted not later than 15/7/2016 . The audit firm
will submit a report comprising of :
• Management letter
• Balance sheet
• Income statement
• Budget execution per project.
• The report will be submitted in two copies.
10. PAYMENT DETAILS
Payment will be in
accordance with a detailed budget breakdown as submitted through the proposal,
and invoices will be expected from the consultant prior to payment.
11.
EXPRESSION OF INTEREST
The proposals must
include a description of the scope of work, timing of the assignment. as well
as detailed composition of the team, breakdown of the fees and charges.
These proposals should include:
• A technical proposal highlighting how they will carry out
their work.
• A detailed work plan.
• A financial proposal detailing the cost of carrying out the
work.
Interested
institutions should be submit their proposals not later than May 31st,
2016 at 5:30 pm at Umuhuza head offices, KG 571st at Kacyiru near to
MINAGRI.
Done at Kigali,
16/5/2016
KAYITESI Mathilde
Executive
Secretary