TERMS
OF REFERENCE FOR MIDTERM AUDIT CONSULTANCY SERVICES FOR SNO/SIDA FUNDED
PROJECT: “The Right to Protection and Participation – FAD #: RWA 100057” in
accordance with ISA 800 and/or ISA 805 standards.
OF REFERENCE FOR MIDTERM AUDIT CONSULTANCY SERVICES FOR SNO/SIDA FUNDED
PROJECT: “The Right to Protection and Participation – FAD #: RWA 100057” in
accordance with ISA 800 and/or ISA 805 standards.
1.
Background
Background
Founded
in 1937, Plan International is a development and humanitarian organisation that
advances children’s ri
in 1937, Plan International is a development and humanitarian organisation that
advances children’s ri
ghts and equality for girls. We strive for a just world,
working together with children, young people, our supporters and partners.
Plan
International is a global federation that is active in over 70 countries around
the world. The global organisation comprises 21 fundraising offices, which are
separate legal entities known as National Organisations, and Plan
International, Inc, which runs our field operations, principally through branch
offices. Plan International’s headquarters in the UK is run through Plan
Limited, Plan International Inc’s subsidiary.
International is a global federation that is active in over 70 countries around
the world. The global organisation comprises 21 fundraising offices, which are
separate legal entities known as National Organisations, and Plan
International, Inc, which runs our field operations, principally through branch
offices. Plan International’s headquarters in the UK is run through Plan
Limited, Plan International Inc’s subsidiary.
Archange,
Marie Gladys Guerrier was appointed as the Country Director
as of September 2015 by Plan International CEO.
Marie Gladys Guerrier was appointed as the Country Director
as of September 2015 by Plan International CEO.
The
Person responsible for accounting, financial management is: Francine
Batamuliza, The Country Finance Manager for Plan International Rwanda; Email: francine.batamuliza@plan-international.org
Person responsible for accounting, financial management is: Francine
Batamuliza, The Country Finance Manager for Plan International Rwanda; Email: francine.batamuliza@plan-international.org
Plan
International Rwanda office is based in Kigali Rwanda with its International
Headquarters in Woking, UK at the following addresses:
International Rwanda office is based in Kigali Rwanda with its International
Headquarters in Woking, UK at the following addresses:
Plan
International Rwanda, P.O Box 6211 Kigali; Plot # 821 Kagugu; Tel (+250)
788305392.
International Rwanda, P.O Box 6211 Kigali; Plot # 821 Kagugu; Tel (+250)
788305392.
Plan
International headquarters, Dukes Court, Block A, Duke Street, Woking, Surrey,
GU21 5BH, United Kingdom, Tel: (+44)1483 755 155, Fax: (+44)1483 756 505
International headquarters, Dukes Court, Block A, Duke Street, Woking, Surrey,
GU21 5BH, United Kingdom, Tel: (+44)1483 755 155, Fax: (+44)1483 756 505
Plan
International’s webpage is located at: https://plan-international.org/
International’s webpage is located at: https://plan-international.org/
Plan
International Rwanda has obtained a grant of Euro 1,736,985 (SEK 16,147,
532) from Plan International Sweden/Sida to fund a project called” “Right
to Protection and participation””. The project implementation period
is: 1/01/2015 to 30/06/2018
International Rwanda has obtained a grant of Euro 1,736,985 (SEK 16,147,
532) from Plan International Sweden/Sida to fund a project called” “Right
to Protection and participation””. The project implementation period
is: 1/01/2015 to 30/06/2018
The
overall objective of this Project is to improve “Right to Protection and
Participation” in Rwanda. The project is geared towards achieving the
following outcomes:
overall objective of this Project is to improve “Right to Protection and
Participation” in Rwanda. The project is geared towards achieving the
following outcomes:
- Birth
registration/CRVS (Civil Registration and Vital Statistics) systems is
strengthened in the Gatsibo, Bugesera and Nyaruguru districts and in urban
area of Kigali. - The
protection of girls and boys from gender based violence (GBV) and other
forms of violence against children (VAC) is improved in Gatsibo, Bugesera
and Nyaruguru districts. - Child
meaningful participation in decision making linked to VAC and GBV is
strengthened andissues affecting them are addressedin Gatsibo, Bugesera,
Nyaruguru Districts and at the national level - Civil
Society’s role in child protection and participation is strengthened and
coordination and complementarity between CSOs interventions is improved - Evidence
on key child protection issues in Rwanda is generated and used for
advocacy initiatives.
Plan
International Rwanda implements the project activities in partnership with AEE
Rwanda, CLAHO and CVT (local Partners).Plan International Rwanda intends to
engage an independent and external auditor for the purpose of auditing the
project in accordance with its agreement with Plan International Sweden/Sida.
Projects shorter than 12 months are audited once at the time of final report.
Longer projects are audited annually.
International Rwanda implements the project activities in partnership with AEE
Rwanda, CLAHO and CVT (local Partners).Plan International Rwanda intends to
engage an independent and external auditor for the purpose of auditing the
project in accordance with its agreement with Plan International Sweden/Sida.
Projects shorter than 12 months are audited once at the time of final report.
Longer projects are audited annually.
Local
implementing partners mentioned above received project funding through the
Partnership Agreements and are also subject to audit according to the same
instructions and separate Engagement Letters and reports are to be signed for
each partner. The partner financial reports are consolidated into a project
financial report to Plan International Sweden. The auditor only expresses an
opinion on the organisation s/he audits and not on organisations in subsequent
links in the chain. The auditor only expresses an opinion on the audited
organisation’s control of the audit of organisations subsequently in receipt of
the grant, not on the audit(s) of the organisation(s) as such.
implementing partners mentioned above received project funding through the
Partnership Agreements and are also subject to audit according to the same
instructions and separate Engagement Letters and reports are to be signed for
each partner. The partner financial reports are consolidated into a project
financial report to Plan International Sweden. The auditor only expresses an
opinion on the organisation s/he audits and not on organisations in subsequent
links in the chain. The auditor only expresses an opinion on the audited
organisation’s control of the audit of organisations subsequently in receipt of
the grant, not on the audit(s) of the organisation(s) as such.
The
external audit shall be carried out in accordance with International Standards
on Auditing (ISA) and International Standards on Related Services (ISRS) issued
by the International Auditing and Assurance Standards Board (IAASB).
external audit shall be carried out in accordance with International Standards
on Auditing (ISA) and International Standards on Related Services (ISRS) issued
by the International Auditing and Assurance Standards Board (IAASB).
The
Auditor shall perform the audit according to “Plan Sweden’s Audit
Instructions”, Annex 2 to this ToR.
Auditor shall perform the audit according to “Plan Sweden’s Audit
Instructions”, Annex 2 to this ToR.
2.
Objective of the external project audit
Objective of the external project audit
2.1.
The objective of the external audit is to express a professional audit
opinion in accordance with ISA 800 and/or ISA 805 on whether the financial
statements of the project in all material respects, are in conformity with the
applicable Financial Rules and Regulations of Plan International and Terms and
Conditions of the financing agreement.
The objective of the external audit is to express a professional audit
opinion in accordance with ISA 800 and/or ISA 805 on whether the financial
statements of the project in all material respects, are in conformity with the
applicable Financial Rules and Regulations of Plan International and Terms and
Conditions of the financing agreement.
2.2.
“The Organisation” books of accounts provide the basis for
preparation of those financials statements and are established to reflect the
financial transactions in respect of the “the Organisation” and that
it maintains adequate internal controls and supporting documentation for
transactions.
“The Organisation” books of accounts provide the basis for
preparation of those financials statements and are established to reflect the
financial transactions in respect of the “the Organisation” and that
it maintains adequate internal controls and supporting documentation for
transactions.
2.3.
The objective of this audit is also for the Auditor to verify that the
expenditures claimed by “the Organisation” in the financial
statements for the project covered by the Agreement have occurred (‘reality’),
are accurate (‘exact’) and eligible and to submit a Report of Factual Findings
with regard to the agreed-upon procedures performed according to ISRS 4400 and
Plan Sweden’s Audit Instructions in Annex 2 of this ToR. Eligibility means that
expenditure have been incurred in accordance with the terms and conditions of
the Agreement. However neither physical verification of the project nor the
auditor’s opinion of the results and effects of the project is included in the
project financial audit.
The objective of this audit is also for the Auditor to verify that the
expenditures claimed by “the Organisation” in the financial
statements for the project covered by the Agreement have occurred (‘reality’),
are accurate (‘exact’) and eligible and to submit a Report of Factual Findings
with regard to the agreed-upon procedures performed according to ISRS 4400 and
Plan Sweden’s Audit Instructions in Annex 2 of this ToR. Eligibility means that
expenditure have been incurred in accordance with the terms and conditions of
the Agreement. However neither physical verification of the project nor the
auditor’s opinion of the results and effects of the project is included in the
project financial audit.
2.4.
The audit shall cover the period from July 2016 to June 2017.
The audit shall cover the period from July 2016 to June 2017.
3.
Responsibility for preparation of financial statements
Responsibility for preparation of financial statements
3.1.
The responsibility for the preparation of Financial Statements lies with
the “the Organisation” and is also responsible for:
The responsibility for the preparation of Financial Statements lies with
the “the Organisation” and is also responsible for:
- The
selection and application of accounting policies. “The
Organisation” will prepare the Financial Statements in accordance
with applicable accounting standards that comply with appropriate
international standards in all material respects; and - Implementing
accounting, administrative and financial procedures documented in manuals.
3.2.
The auditors are responsible for the formulation of an opinion on the
Financial Statements based on their audit conducted in accordance with ISAs
(International Standards on Auditing) issued by the IFAC (International
Federation of Accountants). In accordance with these standards, the auditors
will request “the Organisation” for an Engagement/Confirmation Letter
committing “the Organisation” to the preparation of the Financial
Statements and maintenance of proper internal control systems as well as
acceptable documentation for all financial transactions.
The auditors are responsible for the formulation of an opinion on the
Financial Statements based on their audit conducted in accordance with ISAs
(International Standards on Auditing) issued by the IFAC (International
Federation of Accountants). In accordance with these standards, the auditors
will request “the Organisation” for an Engagement/Confirmation Letter
committing “the Organisation” to the preparation of the Financial
Statements and maintenance of proper internal control systems as well as
acceptable documentation for all financial transactions.
A
formal letter of engagement specifying the scope of audit shall be prepared and
signed between “the Organisation” and the auditor prior to the
beginning of the assignment. The letter of engagement shall also clearly spell
out the responsibilities of the two parties.
formal letter of engagement specifying the scope of audit shall be prepared and
signed between “the Organisation” and the auditor prior to the
beginning of the assignment. The letter of engagement shall also clearly spell
out the responsibilities of the two parties.
3.3.
The financial records maintained for projects are usually the following:
The financial records maintained for projects are usually the following:
- Financial
ledgers; - Bank
Reconciliation Statements; - Financial
reports
The
Financial project reports include:
Financial project reports include:
- Annual
and cumulative statements of sources and application of funds, which
should disclose separately Plan International Sweden funds, other donors’
funds and beneficiaries funds. - Annual
and cumulative project expenditure compared to budget per category - Reconciliations
from financial ledgers - Full
disclosure of cash balances. Only actual expenditure are eligible and any
advances that have not been liquidated are not included in the
expenditure.
The
auditors shall be given access to all legal documents, correspondence and any
other information associated with the Financial Statements to be audited and
deemed necessary by them. Confirmation of amounts disbursed and outstanding can
be obtained by income records in SAP. These records are reported and checked by
Plan International Sweden and are considered correct.
auditors shall be given access to all legal documents, correspondence and any
other information associated with the Financial Statements to be audited and
deemed necessary by them. Confirmation of amounts disbursed and outstanding can
be obtained by income records in SAP. These records are reported and checked by
Plan International Sweden and are considered correct.
4.
Scope of the audit
Scope of the audit
- The
audit will be carried out in accordance with the standards specified in
3.2 above and will include such tests and verification procedures as the
auditors consider necessary under the circumstances. In conducting the
audit, special attention should be paid to the following:
The
above-defined scope does not in any way restrict the audit procedures or the
techniques that the auditor may wish to use in forming an opinion on the
Financial Statements being audited.
above-defined scope does not in any way restrict the audit procedures or the
techniques that the auditor may wish to use in forming an opinion on the
Financial Statements being audited.
4.2
In accordance with International Standards on Auditing, the auditors shall pay
In accordance with International Standards on Auditing, the auditors shall pay
Attention to the following:
That
the Plan global monthly exchange rates have been applied converting the
expenditure from local currency to grant currency in the financial report;
the Plan global monthly exchange rates have been applied converting the
expenditure from local currency to grant currency in the financial report;
Confirm
that the Financial Statements have been prepared in accordance with acceptable
accounting practice and give a true and fair view of the financial position of
the project for the reporting period; and
that the Financial Statements have been prepared in accordance with acceptable
accounting practice and give a true and fair view of the financial position of
the project for the reporting period; and
Confirm
that all necessary supporting documents, records and accounts have been kept in
respect of all activities. Clear linkages should exist between the books of
accounts and the financial statements presented;
that all necessary supporting documents, records and accounts have been kept in
respect of all activities. Clear linkages should exist between the books of
accounts and the financial statements presented;
Confirm
that Goods and services financed have been procured in accordance with sound
procurement procedures spelled out in the Plan International Procurement
policy;
that Goods and services financed have been procured in accordance with sound
procurement procedures spelled out in the Plan International Procurement
policy;
Confirm
that funds have been used in accordance with the Agreement, with due attention
to economy and efficiency, and that they have only been used for the purposes
for which they were intended for and in accordance with the conditions under
which the funding was provided. The External Auditors have therefore obtained
an understanding of the terms and conditions governing the grant agreement.;
Signed Funding Agreement Document (FAD) as well as all annexes as listed in the
FAD;
that funds have been used in accordance with the Agreement, with due attention
to economy and efficiency, and that they have only been used for the purposes
for which they were intended for and in accordance with the conditions under
which the funding was provided. The External Auditors have therefore obtained
an understanding of the terms and conditions governing the grant agreement.;
Signed Funding Agreement Document (FAD) as well as all annexes as listed in the
FAD;
Confirm
that although responsibility for preventing irregularity and fraud remains with
“the Organisation”, the audit has been planned so as to have a
reasonable expectation of detecting material misstatements in the financial
statements;
that although responsibility for preventing irregularity and fraud remains with
“the Organisation”, the audit has been planned so as to have a
reasonable expectation of detecting material misstatements in the financial
statements;
Conduct
an in-depth and exhaustive review of the internal control systems to have
sufficient knowledge of the procedures underpinning the systems, as contained
in “the Organisation” Financial Rules and Regulations; Financial
Manual and the applicable rules of the concerned donors;
an in-depth and exhaustive review of the internal control systems to have
sufficient knowledge of the procedures underpinning the systems, as contained
in “the Organisation” Financial Rules and Regulations; Financial
Manual and the applicable rules of the concerned donors;
Carry
out tests of transactions as are necessary, in order to obtain an understanding
of the accounting system, to assess its adequacy as a basis for the preparation
of the financial statements and to establish whether adequate records have been
maintained as required by “the Organisation” Financial Rules and
Regulations; Financial Manual and applicable rules of the donors;
out tests of transactions as are necessary, in order to obtain an understanding
of the accounting system, to assess its adequacy as a basis for the preparation
of the financial statements and to establish whether adequate records have been
maintained as required by “the Organisation” Financial Rules and
Regulations; Financial Manual and applicable rules of the donors;
4.2
In accordance with International Standards on Auditing, the auditors shall pay
In accordance with International Standards on Auditing, the auditors shall pay
Attention to the following:
- Fraud
and Corruption : In accordance with ISA 240
(The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial
Statements) the auditors shall identify and evaluate risks related to
fraud, obtain or provide sufficient evidence of analysis of these risks
and assess properly the risks identified or suspected; - Laws
and Regulations : In preparing the audit approach
and in executing the audit procedures, the auditors shall evaluate
“the Organsation’s” compliance with the provisions of laws and
regulations that might impact significantly the financial statements as
required by ISA 250 (Considerations of Laws and Regulations in an Audit
of Financial Statements); - Governance
:
Communicate with “the Organisation’s” Management responsible for
Governance regarding significant audit issues related to governance in
accordance with ISA 260: (Communication with those charged with
Governance); and - Risks:
With
a view to reducing audit risks to a relatively low level, the auditors
will apply appropriate audit procedures and handle anomalies/risks
identified during their evaluation. This is in accordance with ISA 330
(The Auditor’s Responses to Assessed Risks).
5.
Contents of Reporting
Contents of Reporting
5.1.
The auditor is expected to present two types of reports: An opinion on
the Financial Statements prepared by “the Organisation” and a Report
of Factual Findings. The reports are written in English, in two copies and
digitally; submitted to Plan International Rwanda not later than 20 October
2017. Submission of draft reports to Plan International Rwanda for review
is due by 13th October 2017; the responsible auditor’s signature and
title are required on both reports.
The auditor is expected to present two types of reports: An opinion on
the Financial Statements prepared by “the Organisation” and a Report
of Factual Findings. The reports are written in English, in two copies and
digitally; submitted to Plan International Rwanda not later than 20 October
2017. Submission of draft reports to Plan International Rwanda for review
is due by 13th October 2017; the responsible auditor’s signature and
title are required on both reports.
5.2.
The opinion on the Financial Statements shall contain:
• A professional opinion on the financial statements and
supporting schedules as regard to their true and fair view;
• Accounting standards and “the Organisation”
Financial Rules and Regulations that have been applied indicating the effect of
any deviations from them;
• The International Audit standards that were applied;
• Include all other requirements of cooperating partners as
stated in the various cooperating agreements.
The opinion on the Financial Statements shall contain:
• A professional opinion on the financial statements and
supporting schedules as regard to their true and fair view;
• Accounting standards and “the Organisation”
Financial Rules and Regulations that have been applied indicating the effect of
any deviations from them;
• The International Audit standards that were applied;
• Include all other requirements of cooperating partners as
stated in the various cooperating agreements.
5.3.
The Report of Factual Findings shall contain:
• A description of factual findings and make recommendations
to address any weaknesses identified in the Report on Factual Findings.
• Any ineligible expenditures disclosed in report.
• The Report of Factual Findings will include
reactions/comments “Management Response” from “the
Organisation” on any weaknesses noted by the auditors
The Report of Factual Findings shall contain:
• A description of factual findings and make recommendations
to address any weaknesses identified in the Report on Factual Findings.
• Any ineligible expenditures disclosed in report.
• The Report of Factual Findings will include
reactions/comments “Management Response” from “the
Organisation” on any weaknesses noted by the auditors
6.
Auditor’s qualification and experience
Auditor’s qualification and experience
The
audit shall be carried out by an external, independent and qualified auditor
(Certified Public Accountant/Authorized Public Accountant).
audit shall be carried out by an external, independent and qualified auditor
(Certified Public Accountant/Authorized Public Accountant).
The
auditor must be completely impartial and independent from all aspects of
management or financial interests of the organization. The auditor shall not,
during the period covered by the audit nor during the undertaking of the audit,
be employed by, serve as advisers or mentors for, or have any financial or
business relationships with the organization. The Auditors should disclose any
relationship that might possibly compromise their independence.
auditor must be completely impartial and independent from all aspects of
management or financial interests of the organization. The auditor shall not,
during the period covered by the audit nor during the undertaking of the audit,
be employed by, serve as advisers or mentors for, or have any financial or
business relationships with the organization. The Auditors should disclose any
relationship that might possibly compromise their independence.
The
auditor shall be registered and have a license with the IFAC Member body in
the Rwanda and must demonstrate that s/he employs adequate
staff with appropriate professional qualifications with international
standards, in particular International Standards on Auditing (ISA) and with
suitable experience in accounting and auditing the accounts of entities
comparable in size and complexity to the entity being audited.
auditor shall be registered and have a license with the IFAC Member body in
the Rwanda and must demonstrate that s/he employs adequate
staff with appropriate professional qualifications with international
standards, in particular International Standards on Auditing (ISA) and with
suitable experience in accounting and auditing the accounts of entities
comparable in size and complexity to the entity being audited.
In
addition the audit team as a whole will have:
addition the audit team as a whole will have:
•
Appropriate experience with audits of development projects financed by
the donors. At least one senior member of the team either a manager/supervisor
should have such experience; and
Appropriate experience with audits of development projects financed by
the donors. At least one senior member of the team either a manager/supervisor
should have such experience; and
•
Demonstrate sufficient knowledge of relevant laws, regulations and rules
in the country concerned. This includes but is not limited to taxation, social
security and labour regulations, accounting and reporting; and
Demonstrate sufficient knowledge of relevant laws, regulations and rules
in the country concerned. This includes but is not limited to taxation, social
security and labour regulations, accounting and reporting; and
•
Fluency in English.
Fluency in English.
The
key audit team will comprise, at least:
key audit team will comprise, at least:
•
An audit manager with at least 10 years’ experience in auditing and with
a
Sound knowledge of
donor-financed projects In addition s/he should be
a member of a
recognized accountancy professional body;
• A team leader with at least a Masters degree in
auditing/accounting or
Equivalent with a
minimum of 5 years’ experience in auditing; and
• An assistant auditor with adequate experience and
professional qualifications.
An audit manager with at least 10 years’ experience in auditing and with
a
Sound knowledge of
donor-financed projects In addition s/he should be
a member of a
recognized accountancy professional body;
• A team leader with at least a Masters degree in
auditing/accounting or
Equivalent with a
minimum of 5 years’ experience in auditing; and
• An assistant auditor with adequate experience and
professional qualifications.
Curriculum
Vitae (CVs) must be provided to the client by the Partner of the firm of
auditors who shall be responsible for signing the opinion, together with the
CVs of managers, supervisors and key personnel proposed as part of the audit
team. The CVs shall include details of audits carried out by the concerned
staff, including ongoing assignments indicating capability and capacity to
undertake the audit.
Vitae (CVs) must be provided to the client by the Partner of the firm of
auditors who shall be responsible for signing the opinion, together with the
CVs of managers, supervisors and key personnel proposed as part of the audit
team. The CVs shall include details of audits carried out by the concerned
staff, including ongoing assignments indicating capability and capacity to
undertake the audit.
7.
Management arrangements and logistics
Management arrangements and logistics
The
auditor will be hired through Plan International Rwanda. The auditor will be
overseen by the Country Finance Manager and Finance Managers for AEE Rwanda,
CLADHO and CVT. All draft reports submitted by the auditor will be reviewed by
a steering committee/stakeholders validation meeting chaired by the Country
Finance Manager of Plan International Rwanda
auditor will be hired through Plan International Rwanda. The auditor will be
overseen by the Country Finance Manager and Finance Managers for AEE Rwanda,
CLADHO and CVT. All draft reports submitted by the auditor will be reviewed by
a steering committee/stakeholders validation meeting chaired by the Country
Finance Manager of Plan International Rwanda
8.
Duration:
Duration:
The
audit work starts immediately after signing of the contract and is expected to
last 15 working days.
audit work starts immediately after signing of the contract and is expected to
last 15 working days.
9.
Mode of payment
Mode of payment
All
payments shall be made by transfer to the Consultant’s bank account. Payment
terms will be discussed prior to signing of contract.
payments shall be made by transfer to the Consultant’s bank account. Payment
terms will be discussed prior to signing of contract.
10.
Specific Conditions of Contract:
Specific Conditions of Contract:
Observance
of the law of the land i. e. all labour laws such as contribution to Social
Security Fund, mandatory taxes have to be adhered to and all financial
proposals have to be tax inclusive. Also Plan International Rwanda shall
request for credentials/evidence of fulfilment of the above statutory obligations.
of the law of the land i. e. all labour laws such as contribution to Social
Security Fund, mandatory taxes have to be adhered to and all financial
proposals have to be tax inclusive. Also Plan International Rwanda shall
request for credentials/evidence of fulfilment of the above statutory obligations.
11.
How to Apply
How to Apply
Technical
and financial sealed bids shall be submitted separately and placed in a third
Envelope, which also shall be sealed and duly described with the name of the
call for proposal.
and financial sealed bids shall be submitted separately and placed in a third
Envelope, which also shall be sealed and duly described with the name of the
call for proposal.
Applications
with all complete relevant documents must be addressed to the Country
Director, Plan International Rwanda and hand delivered to Plan International
Rwanda Country Office Reception, Plot Number 821 Kagugu NOT later than 12:00
am on Friday 27th September 2017.
with all complete relevant documents must be addressed to the Country
Director, Plan International Rwanda and hand delivered to Plan International
Rwanda Country Office Reception, Plot Number 821 Kagugu NOT later than 12:00
am on Friday 27th September 2017.
The
successful consultant will be informed and Plan International Rwanda reserves
the right to reject any of the bids. For further details, please contact:
Etienne Mr. Niyitulinda on (+250)788 496 040.
successful consultant will be informed and Plan International Rwanda reserves
the right to reject any of the bids. For further details, please contact:
Etienne Mr. Niyitulinda on (+250)788 496 040.
Annex
1 Plan International Organisational structure
1 Plan International Organisational structure
