TERMS OF REFERENCE FOR AN EXTERNAL AUDIT SERVICE

1. Background

AMEGERWA Ltd (Atelier de Mécanique Générale) is a limited liability commercial company by share registered under number 100001766, It started its activities in 1976.

The Head office of AMEGERWA Ltd is located at Gikondo, Kicukiro District City of Kigali.

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AMEGERWA Ltd currently has 2 production unities:

• A Workshop for the manufacturing of office furniture and home Equipment in wood, metal and MDF based in Gikondo- District of Kicukiro city of Kigali;
• A production unity of nails at the same location;
• A brickyard plant based in Masaka District of Kicukiro city of Kigali.

2. Objective Of the external Audit service

The objective of the external audit will the certification of financial statements,  to express the professional and independent opinion  on Financial statement, considering the international standards of audit ;  the management letter  will be part also of his/her report according to best practices of independent external auditors.

3. Scope au the work of external audit

The cabinet of external audit will perform following tasks :

• Examine the regularity, by controlling and evaluating the accuracy, completeness and sincerity of the various accounting transactions of AMEGERWA Ltd ;
• Examine in depth the results of the accounts in order to prove their sincerity, regularity, certainty and conformity, both with regard to legal and regulatory provisions and statutory and budgetary provisions, as well as to acceptable practices of accounting in Rwanda ;
• Examine the compliance, by the control and the evaluation of the transactions, expenses and products considering the  and existing  supporting documents of AMEGERWA Ltd;
• Ensure the correct accounting Records of all movements relating to fixed assets (acquisitions, assignment of transfer, etc.) and their physical existence ;
• Examine the conduct of business in an economical and efficient manner, by monitoring and évaluation of costs minimization ;
• Examine the appropriateness, relevance and functioning of the internal control system, through the control and evaluation of the internal organization (structure, functions, tasks, skills, responsibilities, methods, procedures, etc.), of the existence and application of laws and regulations, protection of resources and assets, prevention of errors and fraud, quality and reliability of the information system
• Check the implementation of  Recommendations of the Internal and external Auditor and resolutions of governance organs ;
• Check compliance with the laws and regulations in force in the Republic of Rwanda relating to taxes and labor, companies and others.

      4.  TERMS AND DEADLINE FOR EXECUTION

The work will be performed at the Head office of AMEGERWA Ltd, in its branches . The External Auditor will work in close collaboration with the management of AMEGERWA Ltd. AMEGERWA Ltd will provide to the External Auditor all required documents and provide all support and information necessary for the smooth running of the mission.

      5.  PERIOD OF EXECUTION

The total duration of execution on the ground is thirty calendar days. The start date of the work will be specified in the contract.

      6.  COST AND PAYMENT MODALITIES

The fees and terms of payment will be mutually agreed during the negotiation of the contract and according to the technical and financial offer of the External Audit firm.

      7.  PROFILE OF THE CONSULTANT·        

• To be an audit Firm recognized by the  RRA and member of ICPAR;·        
• Have an experience of 5 years proven by Certificates of good completion of similar mission conducted in business entities, financial entities and particularly manufacturing companies;·        
• Certificates of clearance of RRA and RSSB;·        
• Certificate of non-bankruptcy.·        
• RDB certificate of the company or cabinet recognizing external audit services in authorized activities. 

     8.  Deadline for submission of offers:

The technical offer and the financial offer must be submitted to the Head Office of AMEGERWA Ltd located at Gikondo between FRULEP Supermarket and HASHI EMPEX petrol station on the RWANDEX ROAD, no later than 30^th June 2023 at 5:00 p.m. 

Done in Kigali at 13^th June 2023 By

KAYUMBA Charles