Terms of Reference (ToR) for the Request for Provision of External Audit Services of the Charity: Water Partner, Water for People in Rwanda.

Terms of reference (TOR) for the request for provision of external audit services of the charity: water Partner, Water For People in Rwanda. 

1. INTRODUCTION

Water For People is an international non-for-profit organization working in Water, Sanitation and Hygiene. It works across nine countries, bringing together communities, local entrepreneurs, and governments to build sustainable water and sanitation services. 

Water For People is committed to supporting all communities, schools, and healthcare facilities in Rulindo, Gicumbi, Karongi, Gisagara and Nyamagabe Districts in gaining access to sustainable water, sanitation, and hygiene services. In this connection, Water For People partners with government institutions to enhance access to sustainable WASH Services by supporting the construction of water supply systems and hygiene and sanitation facilities. 

It is against this background that Water For People intends to procure the services of a qualified, experienced, and legally registered audit firm in Rwanda to deliver independent project external audit services in assist of these commitments.

2. OBJECTIVE

The objective of the audit is for the auditor to express an opinion on the Project Financial Statements (PFS) of the following projects as one cumulative audit process and report with a separate financial statement per project: 

General information 

The total number of transactions (10,686) for sample selection is approximately 60% of the total value of the audited amount.

The scope of activities and the structure of expenses are similar throughout the projects since charity: water partners have particular technical expertise. The usual variation between the projects is geographical coverage since charity: water’s target is to bring clean and safe water to as many people as possible. 

All relevant cost categories such as salaries, rentals, procurements and various costs are expected to be sampled in a representative manner.

3. PROJECT OBJECTIVES 

Increasing access to improved Water, Sanitation, and Hygiene services in Rwanda through Piped Systems, Water Points and Sanitation in Rulindo, Gicumbi, Karongi, Gisagara, and Nyamagabe districts.

4. SCOPE OF WORK

The audit will be conducted in accordance with International Standards on Auditing (ISA) as published by the International Auditing and Assurance Standards Board of the International Federation of Accountants (IFAC). In conducting the project audit, special attention should be paid to the following:

• The funds have been used in accordance with the conditions of the Grant Agreement, with due attention to economy and efficiency, and only for the purposes for which the financing was provided.
• Goods and services financed have been procured in accordance with the appropriate regulations, with adequate internal controls applied throughout the procurement process and beyond.
• Necessary supporting documents, records, and accounts have been kept. Clear linkages should exist between the accounting records and the financial reports presented to the Donor.
• The Project Financial Statements have been prepared in accordance with generally accepted accounting principles and practices and give a true and fair view of the financial position of the Project. In addition, auditors are expected to test the effectiveness of internal controls related to key financial and operational policies, while also ensuring compliance with all applicable statutory obligations required of the implementing partner.

5. PROJECTS FINANCIAL STATEMENTS

The Project Financial Statements should include

1. Summary of Funds received
2. Summary of Expenditures shown by main categories of expenditures

The auditor should pay particular attention to whether:

•  Expenditures have been made wholly and necessarily for the realization of project objectives
•  Information and explanation necessary for the purpose of the audit have been obtained
•  Supporting records and documents necessary for the purpose of the audit have been retained

6. AUDIT REPORT

 The auditors issue an audit opinion on the Financial Statements on assigned Projects in which

the auditor

• Gives comments and observations on the accounting records, systems, and controls that were examined during the course of the audit
• Identifies specific deficiencies and areas of weakness in systems and controls and makes recommendations for their improvement
• Communicates matters that have come to their attention during the audit which might have a significant impact on the implementation of the project 

7. GENERAL

The responsibility for the preparation of financial statements including adequate disclosure is that

of the management of Water For People in Rwanda . This includes the maintenance of adequate accounting records and internal controls, the selection and application of accounting policies, and the

safeguarding of the assets of the entity.

Water For People in Rwanda will cooperate fully with the auditor and will make available to the auditor

whatever records, documentation and other information are requested by the auditor in connection with the audit. The auditor will be given access to all legal documents, correspondence, and any other information associated with the project as deemed necessary by the auditor.

In some instances, Water For People in Rwanda may request to evaluate the auditor’s workbook. In this event, these should be made available to Water For People in Rwanda within 4 weeks after the signing of the final audit report.

8. PLACE OF PERFORMANCE

The audit will take place where the management is based and where all the accounting documents for the project are held, which is at Water For People, Kigali, Rwanda. A sample of the field water points for physical verification is not a requirement, as this is purely a financial audit. However, if need be, this will be defined during the process and will be subject to additional agreement.

9. TIMELINE FOR THE PROCESS

The following is the anticipated timeline for the audit:

• 12/10/2026 – kick-off meeting between Water For People in Rwanda and auditor
• 14/10/2026 – Water For People will deliver auditors with relevant documentation, including GLs before the audit visit
• 19/10/2026- The audit sample will be shared with Water For People by the auditor
• The office audit is expected to take four to seven working days and commence on 26/10/2026
• 16/11/2026- The auditor shares the Draft report with Water For People who has one week to deliver feedback
• 30/11/2026 – The audit is finalized, and audit reports are signed by both parties
• 28/02/2027 – The signed audit report will be shared with charity: water

10. EXPRESSING AN INTEREST

We would kindly ask you to evaluate all conditions listed above and ensure the following is included in the offer for conducting the audit service for all requested projects:

• Previous non -governmental organizations/charities audit references with a highlight of previous WASH audited projects
• Confirmation of:
• Scope of work
• ISA Auditing standard
• Anticipated sample size - charity: water suggests 60% value
• Availability for the listed timeline and the anticipated number of days necessary for the audit part

Interested audit firms must meet the following minimum legal and regulatory requirements:

• Be legally registered and licensed to operate in Rwanda.
• Possess a valid Tax Clearance Certificate issued by the Rwanda Revenue Authority (RRA).
• Possess all applicable statutory compliance certificates and licenses required to deliver audit services in Rwanda with the Institute of Certified Public Accountants of Rwanda (iCPAR), 
• Full company address in Rwanda indicating Province, District, Sector, Cell, Village, E-mail, Post Office Box, 
• A copy of Trade License/Certificate of company registration,
• VAT registration certificate
• RSSB clearance certificate 

Professional Qualifications

• Be accredited and authorized to perform external audits in Rwanda.
• Have qualified audit personnel team.
• Demonstrate a strong understanding of International Standards on Auditing (ISA), nonprofit accounting practices, and donor compliance requirements.
• keep a system of quality control in the provision of audit and assurance services.

Experience and Technical Capacity

• Have a minimum of two (2) years of experience providing external audit and assurance services.
• Demonstrate experience serving as an external auditor for International Non-Governmental Organizations (INGOs) operating in Rwanda for at least two (2) years.
• Demonstrate successful completion of similar audit assignments for INGOs, donor-funded projects, development agencies, or charitable organizations.
• deliver at least two (2) references from organizations for which similar services have been provided.
• Demonstrate the capacity, capability, and experience required to undertake the audit assignment and deliver all required outputs within the agreed timelines.
• Have adequate staffing, technical resources, and operational capacity to effectively perform the assignment.

Proposed Audit Team Requirements

• The proposed audit team shall comprise suitably qualified and experienced personnel with relevant expertise in external auditing and non-profit financial management.
• Key personnel proposed for the assignment must have demonstrated experience in auditing NGOs, donor-funded projects, or similar organizations.
• The firm must submit detailed Curriculum Vitae (CVs) of all proposed key personnel, indicating their qualifications, certifications, roles, and relevant experience.

Independence and Ethics

• keep strict confidentiality and adhere to professional ethical standards throughout the engagement.
• Disclose any actual or potential conflicts of interest that may affect the performance of the assignment.

11. SUBMISSION REQUIREMENTS

Interested firms should submit the following:

• Company profile, including organizational structure and key personnel.
• Certificate of Registration (RDB) .
• Tax Clearance Certificate and other statutory compliance documents.
• VAT registration certificate
• RSSB clearance certificate 
• Full company address in Rwanda indicating Province, District, Sector, Cell, Village, E-mail, Post Office Box, 
• Evidence of registration with iCPAR .
• Technical proposal outlining background, audit methodology, and timeline.
• Detailed description of the firm’s experience in conducting external audits, particularly for NGOs, INGOs, and donor-funded organizations.
• Curriculum Vitae (CVs) of key audit personnel proposed for the assignment.
• List of at least two relevant references, including contact information.

Brief technical proposal outline:

• Understanding of the assignment.
• Proposed audit methodology and approach.
• Quality assurance procedures.
• Estimated timelines for audit execution and reporting.

Financial proposal indicating professional fees and any associated costs.

Submit a detailed financial proposal in Rwandan Francs (RWF), clearly indicating:

• The proposed price for the: 
• scope of collaborate with a breakdown of hours and standard hourly fees per planned team member (partner/manager/senior/junior)
• estimated out of pocket expenses
• Applicable taxes, including VAT, clearly indicated as included or excluded.
• Total professional fees for conducting the audit.
• Payment terms requirements - what % and at which stage of the process (signing the

Engagement letter, Draft report submission to Partner, Final report approval)

• Confirmation that the proposed fees shall remain valid for at least ninety (90) days after the submission deadline.
• The financial proposal should be presented as a fixed lump sum amount covering all costs necessary to complete the assignment. 

12. EVALUATION CRITERIA

Expressions of Interest will be evaluated based on the following criteria:

Water For People reserves the right to request additional information, perform interviews, or reject any submission that does not meet the required standards.

13. PROCUREMENT

The terms of reference will be published via eligible media platforms. 

Proposals will be evaluated using the following criteria: administrative requirements, Relevant Experience of the Firm, Qualifications and Experience of the proposed team, Understanding of Assignment and Methodology, References and Past Performance, and financial proposal cost as follows.

1st stage: Administrative documents: PASS or FAIL. Only the bidders with a PASS note will continue to the second stage of evaluation.

2nd stage: Technical proposal: The pass mark is fixed at 80% 

3rd Stage: Financial Proposal: All proposals that will score 80% from the technical evaluation shall have their financial proposals evaluated. The successful bidder will be the one with the lowest quote. 

14. DURATION OF THE ASSIGNMENT

It is planned that the work will be completed before March 2027 from the date of the engagement and signature. The technical offer should include a clear timeline indicating when the deliverables will be completed.

15. TYPE OF AWARD

This will be an engagement with clear payment schedules based on deliverables. 

16. SOURCE OF FUNDS

Water For People in Rwanda 

17. COPYRIGHTS

Copyright of all materials for this assignment will be retained by Water For People in Rwanda.

The selected vendor will be contractually required to comply with Water For People’s Vendor Code of perform Vendor code OK.pdf and will be required to deliver a Conflict-of-Interest Certificate prior to execution of the contract. The Conflict-of-Interest Certificate requires the disclosure of any potential or actual conflicts of interest with Water For People employees or their relatives including past, current, or proposed business transactions, employment or offers of employment, or certain gifts or entertainment. Water For People will evaluate any disclosures of conflicts of interest; if Water For People determines it cannot waive or mitigate the conflict of interest, it will result in the disqualification of the selected proposer.

18. RIGHTS RESERVED

1. Water For People in Rwanda reserves the right to cancel the entire procurement process without incurring any liability whatsoever. 
2. Water For People in Rwanda reserves the right to amend any segment of the request for proposal prior to the announcement of selected candidates.
3. Water For People in Rwanda also reserves the right to remove one or more of the services from consideration for this engagement should the evaluation show that it is in Water For People’s best interest to do so.
4. Water For People in Rwanda also may, at its discretion, issue a separate engagement for any service or groups of services included in this request for proposal. Water For People may negotiate a compensation package and additional provisions to the engagement under this request for proposal.
5. Submission of a proposal does not constitute a commitment by Water For People to award an engagement or reimburse any costs incurred in preparing the submission.
6. Water For People in Rwanda reserves the right to debrief the applicants after the completion of the process due to the expected high volume of applications to avoid compromising the process.

19. BIDDING PROCESS

Interested companies are requested to submit their application files electronically not later than02/08/2026 by 05:00 PMlocal timewith the following subject: “Provision of external audit services of the Charity: Water Partner, Water For People in Rwanda ” to the following email: rwprocurement@waterforpeople.org.

Both technical and financial bids must be submitted separately but in the same email. Financial proposals must be password-protected, and passwords will only be requested from bidders who qualify for the financial evaluation.

Notes:

• Any bid with any arithmetic error in calculation or any other type of error or omission will automatically be disqualified.
• Hard copies and late submissions shall be rejected.
• Late submissions will not be considered.

Done at Kigali on 20/07/2026.