IBUKA is a national non-governmental organisation (NGO) established under Rwandan law (Law No. 058/2024 of 20/06/2024 governing non-governmental organisations). IBUKA is committed to supporting and protecting survivors of the 1994 Genocide against the Tutsi, advocating for justice and accountability, promoting reconciliation, and contributing to Rwanda’s national development.

Website:

IBUKA 

REQUEST FOR PROPOSAL

External Audit Services

RFP No.: IBUKA/EA/2025/001

REQUEST FOR PROPOSAL (RFP) 

FOR EXTERNAL AUDIT SERVICES 

RFP No.: IBUKA/EA/2025/001

Issuing Organisation 

IBUKA

Address 

Kigali City, Kicukiro District, Kagarama Sector, Rukatsa Cell,

Contact Email 

[email protected]

RFP Reference 

IBUKA/EA/2025/001

Date of Issue 

25th June 2026

Bid Submission Deadline 

17th July 2026, 17:00 CAT

Bid Submission Method 

Physical or email submission (details in Section 6)

Bidding Fee (Non 

Refundable)

RWF 100,000 (One Hundred Thousand Rwandan Francs)

Language of Proposal 

English or French
  1. INTRODUCTION AND BACKGROUND 

IBUKA is a national non-governmental organisation (NGO) established under Rwandan law (Law No. 058/2024 of 20/06/2024 governing non-governmental organisations). IBUKA is committed to supporting and protecting survivors of the 1994 Genocide against the Tutsi, advocating for justice and accountability, promoting reconciliation, and contributing to Rwanda’s national development.

In furtherance of its mission, IBUKA has established and manages several business entities and an Executive Secretariat that carry out commercial and social activities. To ensure financial accountability, regulatory compliance, and operational integrity, IBUKA now invites qualified and experienced audit firms or individual consultants to submit proposals to conduct an external audit of the following entities:

  • HOPE HOSTEL Ltd (Company Code: 120251347) — Private limited company, Gisozi, Gasabo, Kigali
  • AHEZA BUSINESS GROUP Ltd / ABG (Company Code: 108630376) — Private limited company, Kagarama, Kicukiro, Kigali
  • RENEW PLUS Ltd (Company Code: 106822138) — Private limited company, Kagarama, Kicukiro, Kigali
  • Nyagatare Farm — Agricultural enterprise operated by IBUKA in Nyagatare District • IBUKA Executive Secretariat — Operational and administrative headquarters of IBUKA

The audit will cover compliance, financial management, and operations for the financial years as specified in Section 3 of this RFP.

IBUKA • External Audit RFP • Page 1 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  1. OBJECTIVES OF THE AUDIT 

The external audit shall achieve the following objectives:

2.1 Financial Audit 

  • Examine and express an independent opinion on the financial statements of each entity, verifying that they present a true and fair view in accordance with applicable accounting standards and Rwandan law.
  • Verify accuracy, completeness, and reliability of financial records, including income, expenditures, assets, and liabilities.
  • Assess the adequacy of internal financial controls and recommend improvements. • Identify any financial irregularities, fraud risks, misstatements, or misappropriation of funds.

2.2 Compliance Audit 

  • Verify compliance of each entity with Rwandan tax obligations (Profit Income Tax, PAYE, VAT, etc.) and Rwanda Revenue Authority (RRA) filing requirements.
  • Assess compliance with the Rwanda Development Board (RDB) company registration requirements, annual filing obligations, and governance obligations under Law No. 007/2021 of 05/02/2021 governing companies.
  • Review compliance with IBUKA’s statutory obligations as an NGO, including obligations under Law No. 058/2024.
  • Evaluate adherence to applicable labour laws, environmental regulations, and sector-specific requirements.
  • Review contractual compliance for key contracts (including service agreements with third parties).

2.3 Operational Audit 

  • Assess the efficiency and effectiveness of operational processes across all audited entities. • Evaluate governance structures, management practices, and internal control systems. • Review procurement and asset management procedures.
  • Identify operational risks and recommend mitigating measures.
  • Assess the alignment of business entity activities with IBUKA’s organisational mission and strategy as set out in IBUKA’s Strategic Plan 2025–2030.

IBUKA • External Audit RFP • Page 2 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  1. SCOPE OF WORK 

The audit shall cover the following financial periods: 

Entity 

Audit Period 

Audit Type

HOPE HOSTEL Ltd

FY 2024–2025

Financial, Compliance, Operational

AHEZA BUSINESS GROUP Ltd (ABG)

FY 2024–2025

Financial, Compliance, Operational

RENEW PLUS Ltd

FY 2024–2025

Financial, Compliance, Operational

Nyagatare Farm

FY 2024–2025

Financial, Compliance, Operational

IBUKA Executive Secretariat

FY 2024–2025

Financial, Compliance, Operational

Former AERG & GAERG — Assets, Liabilities & Records Transferred to IBUKA upon Merger

From date of merger to date of audit

Assets & Liabilities

Verification, Financial, Compliance

The auditor is expected to conduct fieldwork at each entity’s premises and/or at IBUKA’s Executive Secretariat. The auditor shall also review all relevant financial records, contracts, registers, and documentation.

3.1 Special Scope: Audit of Assets and Liabilities Inherited from Former AERG and GAERG 

As provided for in the Preamble and Articles of IBUKA’s 2025 Statutes, IBUKA has assumed the responsibilities, assets, liabilities, and obligations of two previously dissolved organisations: the Association des Étudiants et Rescapés du Génocide (AERG) and the Graduates and Alumni Association of AERG (GAERG). These two organisations shared objectives similar to those of IBUKA and were formally merged into IBUKA in accordance with applicable Rwandan law. As part of this audit engagement, the selected auditor shall conduct a dedicated review of all assets and liabilities transferred to IBUKA from AERG and GAERG at the time of the merger.

This special scope shall include, but is not limited to, the following: 

  • Verification and valuation of all fixed and movable assets transferred from AERG and GAERG to IBUKA, including real property, equipment, vehicles, furniture, and any other tangible assets.
  • Review and reconciliation of all outstanding liabilities, debts, obligations, and contingent liabilities inherited by IBUKA from AERG and GAERG at the point of merger. ● Assessment of the completeness and accuracy of the merger handover documentation, including transfer agreements, asset registers, balance sheets, and any handover reports prepared at the time of dissolution of AERG and GAERG.
  • Verification that all financial balances, bank accounts, investment portfolios, and cash holdings of AERG and GAERG were fully and properly transferred to and accounted for by IBUKA.
  • Review of any contracts, grants, donor agreements, or legal obligations that AERG or GAERG had entered into prior to dissolution, and confirmation of how these were treated upon merger.

IBUKA • External Audit RFP • Page 3 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  • Evaluation of IBUKA’s management of inherited assets and liabilities since the merger, and identification of any gaps, discrepancies, or risks arising from the transition.
  • Confirmation that the merger was conducted in compliance with IBUKA’s Statutes (2025), Rwandan NGO law (Law No. 058/2024), and any applicable regulatory requirements governing the dissolution and merger of non-governmental organisations.

The auditor shall produce a dedicated chapter within the Consolidated Summary Report addressing the findings of this special scope component, including a clear statement of the net assets/liabilities position inherited from AERG and GAERG, and recommendations for any corrective action or improved record-keeping where required.

  1. EXPECTED DELIVERABLES 

The successful bidder shall provide the following deliverables:

  1. Inception Report: Detailed audit methodology, work plan, and timeline, to be submitted within 7 days of contract signing.
  2. Interim Progress Report: Summary of preliminary findings submitted at the midpoint of the audit engagement.
  3. Draft Audit Reports: Separate draft audit reports for each entity, including findings, opinions, and recommendations, submitted for management comment.
  4. Final Audit Reports: Comprehensive final reports for each entity incorporating management responses, incorporating Financial Statements with auditor’s opinion, Compliance Assessment Report, Operational Audit Report with recommendations, and Management Letter.
  5. Consolidated Summary Report: An overarching summary report covering all five entities with cross-cutting observations and strategic recommendations for IBUKA leadership.

All deliverables shall be submitted in both English (or French) and shall be provided in hard copy (3 copies) and electronic format (PDF and editable Word/Excel).

  1. ELIGIBILITY AND QUALIFICATION CRITERIA 

To be eligible, bidders must demonstrate the following:

5.1 Mandatory Requirements 

  • Valid business registration certificate issued by the Rwanda Development Board (RDB) or equivalent authority for foreign firms.
  • Valid tax clearance certificate from the Rwanda Revenue Authority (RRA) or equivalent. • Membership in a recognised professional accounting body (e.g., Institute of Certified Public Accountants of Rwanda — ICPAR, or equivalent international body such as ACCA, ICAEW, ICPA).
  • Auditor must hold or employ staff holding a relevant professional qualification (CPA, ACCA, or equivalent).
  • No conflict of interest with IBUKA or any of the entities to be audited.

IBUKA • External Audit RFP • Page 4 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  • Payment of the non-refundable bidding fee of RWF 100,000 (proof of payment must accompany the proposal).

5.2 Technical Qualifications 

  • Minimum five (5) years of experience conducting external audits of companies, NGOs, or public sector entities.
  • Demonstrated experience auditing entities in at least two of the following sectors: hospitality/accommodation, agriculture, consulting/management, social services/NGOs. • Prior experience with auditing entities managed by or affiliated with civil society or non governmental organisations in Rwanda.
  • Availability of sufficient qualified staff to complete the engagement within the required timeframe.
  • Familiarity with Rwandan tax laws, company law (Law No. 007/2021), and NGO law (Law No. 058/2024).
  1. PROPOSAL SUBMISSION REQUIREMENTS 

6.1 Bidding Fee 

All prospective bidders must pay a non-refundable bidding fee of RWF 100,000 (One Hundred Thousand Rwandan Francs) prior to submission. Payment should be made to:

Account Name 

IBUKA Organisation

Account Number 

100000790871

Bank 

BANK OF KIGALI

Currency 

Rwandan Francs (RWF)

Payment Reference 

IBUKA/EA/2025/001 — [Bidder Name]

Proof of payment (bank transfer receipt or deposit slip) must be attached to the proposal submission. Proposals submitted without proof of payment will be automatically disqualified.

6.2 Proposal Content 

Technical Proposal (submitted separately from Financial Proposal) must include: • Cover letter signed by authorized representative.

  • Company/firm profile and organizational structure.
  • Proof of payment of bidding fee (RWF 100,000).
  • Copies of valid RDB registration certificate and RRA tax clearance certificate. • Proof of professional membership/certification.
  • CVs of key audit team members, including lead auditor.
  • List of at least three (3) similar audit engagements completed in the last five (5) years, with client references.
  • Proposed audit methodology, approach, and workplan.

IBUKA • External Audit RFP • Page 5 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  • Declaration of no conflict of interest.

Financial Proposal must include:

  • Itemized budget detailing fees for each entity and total consolidated fee (inclusive of all taxes and disbursements).
  • Payment schedule linked to deliverables.

6.3 Submission Instructions 

Proposals must be submitted by the deadline indicated in the summary table on the cover page. Submissions may be made:

  • Physically: Sealed envelope addressed to “IBUKA Executive Secretariat — Attn: External Audit RFP”, delivered to IBUKA Headquarters, Kigali City, Kicukiro District, Kagarama Sector.
  • By Email: Sent to [email protected] with subject line: “RFP IBUKA/EA/2025/001 — [Bidder Name]”. Technical and Financial Proposals must be submitted as separate PDF attachments.

Late submissions will not be accepted. IBUKA reserves the right to extend the deadline or cancel this RFP at any time without liability.

  1. EVALUATION CRITERIA 

Proposals will be evaluated on a quality-cost basis using the following weighted criteria:

Evaluation Criterion 

Weight (%) 

Max Score

Firm/Individual qualifications and professional certifications

15%

15

Relevant experience (similar audit engagements)

25%

25

Technical approach and audit methodology

30%

30

Qualifications and experience of key audit personnel

15%

15

Financial proposal (cost reasonableness)

15%

15

TOTAL 

100% 

100

IBUKA reserves the right to negotiate with the highest-ranked bidder(s) before contract award. IBUKA is not obligated to award the contract to the lowest-priced bidder.

  1. CONTRACT AND PAYMENT TERMS 
  • The contract will be awarded for the duration of the audit engagement, estimated at eight (8) to twelve (12) weeks from contract signing.

IBUKA • External Audit RFP • Page 6 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

  • Payment will be milestone-based, linked to acceptance of deliverables as follows: 30% upon submission and acceptance of Inception Report; 40% upon submission and acceptance of Draft Audit Reports; 30% upon submission and acceptance of Final Audit Reports and Consolidated Summary Report.
  • All payments will be made in Rwandan Francs (RWF).
  • The successful bidder will be required to sign a formal service agreement with IBUKA, incorporating a confidentiality clause and data protection obligations.
  • IBUKA reserves the right to terminate the contract in case of non-performance, conflict of interest, or breach of confidentiality.
  1. CONFIDENTIALITY AND DATA PROTECTION 

All information provided by IBUKA or accessed during the audit is strictly confidential. The selected auditor and their team shall:

  • Sign a confidentiality agreement prior to commencement of work.
  • Not disclose, share, or use any IBUKA or entity data for any purpose other than this audit engagement.
  • Return or securely destroy all confidential materials upon completion of the engagement. • Comply with Rwanda’s data protection laws and IBUKA’s internal policies.
  1. CLARIFICATIONS AND QUERIES 

Prospective bidders may submit written queries or requests for clarification no later than 13th July 2026, 4days before submission deadline]. All queries must be submitted by email to [email protected] with the subject line: “RFP IBUKA/EA/2025/001 — Clarification Request”.

IBUKA will respond to all queries by email and may issue written addenda if needed. All addenda will be considered part of this RFP.

  1. KEY DATES AND TIMELINE

RFP Issue Date 

25th June 2026

Deadline for Clarification Queries

13th July 2026

IBUKA Responses to

Queries

14th July 2026

Proposal Submission Deadline

17th July 2026 — 17:00

Evaluation Period 

24th July 25th July 2026

Provision Notification of Award

28th July 2026

IBUKA • External Audit RFP • Page 7 of 8

IBUKA REQUEST FOR PROPOSALExternal Audit Services

RFP No.: IBUKA/EA/2025/001

Final notification/Contract Signing

3rdAugus 2026

Audit Commencement 

6th August 2026

Estimated Completion 

7th September 2026(Working day)
  1. CERTIFICATION AND DECLARATION 

By submitting a proposal, the bidder certifies that:

  • All information provided in the proposal is accurate and complete.
  • The bidder has no conflict of interest with IBUKA or any of the entities to be audited. • The bidder is not under any debarment or sanction by any national or international authority. • The bidder accepts all terms and conditions set out in this RFP.
  • The bidder has paid the non-refundable bidding fee of RWF 100,000 and attached proof of payment.

ISSUED BY 

Dr. Philibert GAKWENZIRE 

President — Legal Representative

IBUKA

Kigali City, Kicukiro District, Rwanda

Email: [email protected]

Date: 25 June 2026

IBUKA • External Audit RFP • Page 8 of 8