Terms of Reference for International Gorilla Conservation Programme (IGCP) Audit service

1. Background

The International Gorilla Conservation Program (IGCP) is a coalition of three international conservation organizations (Conservation International, Fauna & Flora International and WWF) which was formed with the mission to conserve the critically endangered mountain gorillas and their habitat through partnering with key stakeholders while significantly contributing to sustainable livelihood development. The programme operates in the three countries that share the habitat of the mountain gorillas; Democratic Republic of Congo (DRC), Rwanda and Uganda, and works in close partnership with the Protected Area Authorities of the three countries (Rwanda Development Board, RDB in Rwanda; Institute Congolais pour la Conservation de la Nature, ICCN in DRC; Uganda Wildlife Authority, UWA in Uganda) and the umbrella mechanism for transboundary collaboration through the Greater Virunga Transboundary Collaboration. IGCP also works in partnership with governments and civil society.

2. Scope of work

International Gorilla Conservation Programme (IGCP) wishes to engage the services of an audit firm for auditing the organization’s financial statements for the year ending 30 June 2024 to comply to the Rwandan income tax law Nº 016/2018 requiring the institutions to file returns using certified financial statements. The audit shall be carried out in accordance with international audit standards issued by IAASB1. The audit shall be carried out by an external, independent and qualified auditor.

The Audit for the year ending 30 June 2024 will be conducted in accordance with the Generally Acceptable Accounting Principles (GAAP). In conducting the program audit, the auditor will.

• Provide Audited Financial Statements as for 30th June of the tax period.
• Confirm that funds have been used in accordance with the relevant general conditions, relevant financing agreements, and disbursement letters, with due attention to economy and efficiency, and only for the purpose for which the financing was provided.
• Confirm that Goods and services financed have been procured in accordance with the relevant general conditions, relevant financing agreements, International Gorilla Conservation Programme (IGCP) policies and procedures, and disbursement letters.
• Confirm that necessary supporting documents, records, and accounts have been kept in respect of all operations including income and expenditure reported.
• Express an opinion that the accounting records that support the financial report have been prepared in accordance with generally accepted accounting practices and principles and International Gorilla Conservation Programme (IGCP) policies and procedures and give a true and fair view of the financial position of the project/program as at financial year end and of the resources and expenditure for the fiscal year then ending.
• Organizational risks check and follow up on defined risk mitigation actions/measures

3. Audit Reports

The Auditors will issue an audit opinion on International Gorilla Conservation Programme (IGCP) financial statements. In addition to an Audit Opinion, the auditor will prepare a “management letter” in which the auditor will:

1. Give comments and observations on the accounting records, systems, and controls that were examined during the audit.
2. Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for their improvement.
3. Communicate matters that have come to the auditor's attention during the audit which might have a significant impact on the operations of the organization; and
4. Include management’s comments in the final management letter.

4. Deliverables and time schedule

The organizational audit is expected to start on 15 July 2024, and a final report should be presented to International Gorilla Conservation Programme (IGCP) on 20 August 2024 latest. The firm shall submit an electronic final report within two (2) working days upon completion of the assignment. The filling to RRA should be completed by 30 August 2024 in line with the RRA reporting guidelines.

5. Duration of the Assignment

The audit exercise will be for a period not exceeding 30 calendar days counted from the starting date.

6. Location of the Assignment

The assignment will be carried at the International Gorilla Conservation Programme (IGCP) Headquarters located at KG 6 Av 16, Rugando, Kimihurura.

7. Requirements

• The auditing firm should have strong knowledge and experience (Minimum of Ten-10 years) in auditing INGOs and listed on the certified list by ICPAR to carry this nature of work; with at least latest 10 similar assignments especially in INGOs. The team composition should be such that the key staff is qualified, experienced and skilled to carry out the audit exercise. The audit team will comprise, at least:
  • The team leader/financial auditor/engagement director/partner should be an internationally qualified auditor (CPA or ACCA qualifications) with experience in donor accounting and financial statements Audits; should have a minimum of ten (10) years’ experience in the field with experience in statutory and project audits.
  • Audit manager /financial auditor with a minimum of a bachelor’s degree in auditing/accounting and a minimum of 7 years’ experience in auditing; and experience in review of accounts. He/she should be a fully qualified accountant and a member of a recognized accountancy professional body.
  • Senior Auditor /Financial Auditor. He/she should be a fully qualified accountant with a minimum of 3 years experience in auditing donor funded projects.
  • financial auditor with professional accountancy qualifications and a minimum of 2 years audit experience of organizations similar in size and scope to IGCP.
  • Provisions for ensuring quality assurance should be guaranteed by way of having at least a partner, manager and audit seniors on the task. Where necessary a technical expert in the relevant area should be sought for the audit

• Other requirements
  • ICPAR approval for the company to practice in Rwanda;
  • Certificate of incorporation in Rwanda (as well as Uganda and DRC, as relevant);
  • Tax clearance certificate;
  • CSR Clearance certificate;
  • At least three (3) recommendation letters from similar assignments

• IGCP will cover all the costs used during field work (Accommodation, Perdiem and Transport).

Both technical and financial proposals and other supporting documents should be sent to the following email address: procurement@igcp.org, copying in jhirwa@igcp.org and wmakambo@igcp.org. The deadline for submitting applications is May 18, 2024, at 5:00 pm EAT.