Tenders are invited for Terms of Reference for the Recruitment of an External Auditor to Conduct a Special Audit of the Arct Ruhuka Accommodation House Construction Project (Phase I) 2. Purpose of the Audit The purpose of the compliance audit is to assess whether the planning, procurement, contracting, financial management, project implementation, supervision, and construction activities related to Phase I of the accommodation house project were conducted in accordance with ARCT RUHUKA and Rwanda applicable laws, regulations, internal policies, approved procedures, contractual requirements, and principles of economy, efficiency, effectiveness, transparency, and accountability. 3. Audit Objectives The specific objectives of the audit are to: Assess compliance with ARCT RUHUKA policies, procedures, and governance requirements throughout the project cycle. Review the adequacy and effectiveness of project planning, approval, and decision-making processes. Verify whether procurement processes for construction materials, works, and services complied with applicable procurement regulations and organisational procedures. Examine the recruitment and contracting processes for consultants under the Business plan, BoQ, supervisors, contractors, and suppliers. Assess compliance with contract terms and conditions by all parties involved. Review project financial management systems and controls related to the construction project. Verify the authenticity, accuracy, and completeness of project expenditures. Assess whether construction materials purchased were properly received, recorded, utilised, and supported by adequate documentation. Review the supervision arrangements and evaluate whether construction works were adequately monitored and certified. Determine whether construction activities were implemented according to approved designs, specifications, bills of quantities, contracts, and approved variations. Identify weaknesses, irregularities, non-compliance issues, control gaps, and areas requiring corrective action. Provide recommendations to strengthen governance, accountability, risk management, procurement, contract administration, and project management practices. 4. Audit Methodology The auditor shall employ appropriate audit procedures, including document reviews, interviews, site inspections, compliance testing, substantive testing, analytical procedures, verification of transactions, physical inspections, and any other techniques deemed necessary to achieve the audit objectives. 5. Deliverables The auditor shall provide: An inception report outlining the audit methodology, work plan, and timelines. Presentation of a draft compliance audit report presenting findings, observations, conclusions, and recommendations. A management letter detailing weaknesses, non-compliance issues, risks, and proposed corrective actions. A final compliance audit report incorporating management responses and comments. 6. Duration of the Assignment The assignment is expected to be completed within twenty (20) calendar days from the date of contract signing unless otherwise agreed between ARCT RUHUKA and the selected audit firm. 7. Required Qualifications. The audit firm shall: Be legally registered and licensed to provide audit services in Rwanda, and be on the Institute of Certified Public Accountants of Rwanda (ICPAR) list of auditing firms for the financial year 2026 and the list of RRA for the financial year 2026. Have 5 Completion certificates, proven experience in conducting compliance audits, construction audits, project audits, or forensic reviews. Infrastructure projects are mandatory or highly desirable. The Audit Firm shall be registered and authorized to operate in Rwanda and must hold a minimum Tier 2 ranking under the applicable audit firm classification framework in Rwanda. Possess demonstrated experience in auditing procurement, construction, infrastructure, and donor-funded projects. Demonstrate the availability of a multidisciplinary team comprising at least three (3) Certified Public Accountants (CPA, ACCA, or equivalent), experienced auditors, two (2) qualified Civil Engineers and/or Quantity Surveyors, and one (1) Procurement Specialist. Additional experts in legal, governance, compliance, or project management fields shall constitute an added value. Must have at least 5 years of proven experience in external audit services. Demonstrated experience in auditing construction or infrastructure projects is mandatory or highly desirable. Must be independent, with no conflict of interest in relation to ARCT RUHUKA or its contractors/suppliers. The Audit Firm must provide valid Tax Clearance Certificates issued by the Rwanda Revenue Authority (RRA) and a valid Social Security Clearance Certificate issued by the Rwanda Social Security Board (RSSB) at the time of submission of the proposal Location: Kigali Deadline: Monday, 22/06/2026 11:00 Tender Link : https://www.jobinrwanda.com/job/terms-reference-recruitment-external-auditor-conduct-special-audit-arct-ruhuka-accommodation
