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Tenders are invited for Provision of External Audit Services of the Charity: Water Partner, Water for People in Rwanda. Location: kigali Deadline: Sunday, 02/08/2026 17:00 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 improve 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 provide independent project external audit services in support 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: 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: waters 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 Summary of Funds received 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 review the auditors 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 provide 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 provide 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 provide 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 conduct 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. Maintain 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. Provide 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 Maintain 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 organi Tender Link : https://www.jobinrwanda.com/job/terms-reference-tor-request-provision-external-audit-services-charity-water-partner-water
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