rwanda agriculture and animal resources development board (rab...

RWANDA AGRICULTURE AND ANIMAL RESOURCES

DEVELOPMENT BOARD (RAB)

ADMINISTRATIVE PROCEDURES MANUAL

October, 2019

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Table of Contents

Foreword ......................................................................................................................................... 5

Declaration Of Commitment........................................................................................................... 6

Acknowledgements ......................................................................................................................... 7

Acronyms And Abbreviations ........................................................................................................ 8

1. Introduction ........................................................................................................................... 10

1.1. Vision ............................................................................................................................. 10

1.2. Mission ........................................................................................................................... 10

1.3. Core Values And Motto ................................................................................................. 10

1.4. Rationale For Administrative Procedures Manual ......................................................... 10

1.5. Accountability ................................................................................................................ 10

1.6. Scope Of Procedures In Administration ........................................................................ 11

2. Board Of Directors ............................................................................................................. 11

2.1. Audit Committee ............................................................................................................ 12

2.2. Internal Audit Unit ......................................................................................................... 13

3. Director General................................................................................................................. 14

Single Project Implementation Unit (Spiu) ............................................................................... 16

3.3. Documentation, Publication, Communication & Technology Promotion Unit ............. 19

3.4. Social Economics & Biometrics Program ...................................................................... 20

4. Corporate Services Division Manager ............................................................................... 22

4.1. Finance Unit ............................................................................................................ 24

4.2. Accounting Policies ................................................................................................ 25

4.3. Budget Management ............................................................................................... 28

4.4. Asset Management .................................................................................................. 30

4.5. Stock Management.................................................................................................. 34

4.6. Procurement ............................................................................................................ 36

4.7. Human Resource Unit ............................................................................................. 40

4.8. Director Of Ict Unit ................................................................................................. 43

4.9. Station Managers .................................................................................................... 44

5. Deputy Director General In Charge Of Agriculture Research & Technology Transfer .... 45

5.1. Crop Research & Technology Transfer Department .............................................. 48

5.2. Land Husbandry And Irrigation Research & Technology Transfer Department ... 50

5.3. Seed Systems Division ............................................................................................ 52

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5.4. Postharvest Management & Biotechnology Division ............................................. 53

6. Deputy Director General Charge Of Animal Resources Research & Technology Transfer

54

6.1. Animal Resources Research & Tech. Transfer Department ................................... 55

6.2. Animal Resources Processing & Biotechnology Division ..................................... 57

6.3. National Artificial Insemination Centre (Naic) ...................................................... 58

Annexes: ....................................................................................................................................... 60

Approved Administrative Forms/Templates ................................................................................. 60

Annex One: Forms For The Board Of Directors....................................................................... 61

Annex 2: Forms For The Office Of The Director General ....................................................... 62

A. Form Of Management Paper ................................................................................... 62

B. Template For Meeting/Appointment Reporting ..................................................... 63

Annex 3: Form To Be Used In Finance And Accounting ......................................................... 64

A. Travel Clearance ................................................................................................................ 64

B. Template For Mission Reporting ....................................................................................... 65

C. Form For Request For Adjustments ................................................................................... 66

D. Form For Request For Cash Transfer (From Head Office To Station) .............................. 67

E. Form For Request For Cash Transfer (Within Stations/Projects) ...................................... 68

F. Form For Request For Purchasing ..................................................................................... 69

G. Form For Monthly Sales Report..................................................................................... 70

H. Form To Be Used In Stock Management ....................................................................... 71

I. Form For Annual Independent Physical Count Of The Stock ........................................... 72

J. Form For Vehicle Request (For Contracted Vehicles) ...................................................... 73

K. Form For Fuel Request ................................................................................................... 74

L. Form For Rab Vehicle Movement (Short Distances) ........................................................ 75

M. Form For Monthly Material Report ............................................................................... 76

N. Stock Card .......................................................................................................................... 77

O. Stock Inflow Form ......................................................................................................... 78

P. Form For Stock Requisition/Outflow Form ....................................................................... 79

Q. Delivery Note ................................................................................................................. 80

R. Invoice................................................................................................................................ 81

S. Fuel Consumption Form .................................................................................................... 82

T. Vehicle Log And Circulation Control Book ...................................................................... 83

Annex 4: Forms To Be Used In Procurement ........................................................................... 84

A. Form For Goods Receipt Note ................................................................................ 84

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B. Form For Certificate Of Completion For Work / Service Rendered ...................... 85

C. Check List For Verification Documents By Procurement Unit .............................. 86

Annex 5: Form To Be Used In Human Ressource .................................................................... 88

A. Template For Employment Contract ...................................................................... 88

B. Form For Leave Application (At Station Level) ..................................................... 93

C. Form For Leave Application (At Head Office) ...................................................... 94

D. Template For Staff Appointment Letter (Following Reform) ................................ 95

E. Template For Staff Provisional Suspension (Following Reform) .......................... 97

F. Template For Training Contract ............................................................................. 99

G. Template For Taking Oath .................................................................................... 101

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FOREWORD

Rwanda Agriculture and Animal Resources Development Board (RAB), an autonomous body

established by the law N°14/2017 of 14/04/2017, is mandated of “developing agriculture and

animal resources through research, agricultural and animal resources extension in order to increase

agricultural and animal productivity as well as their derivatives”.

Since the publication of the Prime Minister’s Order N°123/03 of 25/09/2018 determining the

organizational structure, job profiles, salaries and fringe benefits for employees of RAB, a series

of reforms are underway, both in administrative and technical entities. RAB operations are now

decentralized into 13 stations located across the country; research and extension are integrated into

commodity-based programs; and collaboration with the Local Governments and other stakeholders

is strengthened through stations, which have each about two (2) Districts for agriculture oversight.

In order to better deliver on the RAB mandate, fast-track the attainment of strategic impact areas

goals set forth in the Strategic Plan for Agriculture Transformation (PSTA) IV (namely: (i)

Increased wealth contribution, (ii) Increased Economic Opportunity, (iii) Improved Food Security,

and (iv) Increased Resilience), and increase RAB’s performance on Citizen Score Card and service

delivery, the present Administrative Procedures Manual have been established.

A manual of administrative procedures is a mandatory document describing how policies, laws,

regulations and practices should be implemented in a given public institution. The development of

the RAB Procedure Manuals was based on the principles of public service, research &

development, and technology imparting, and was conducted under the valuable guidance of the

members of the Board of Directors of RAB whose dedication for further improvements in RAB

performance and rebranding is commendable.

The present Administrative Procedures Manual clearly and accurately describe administrative

processes, chronological series of administrative steps required, as well as the responsibilities for

accomplishing a given activity. Full compliance with these Procedure Manuals will ensure

enhanced delivery on the RAB mandate, and will foster staff ownership and accountability,

institutional rebranding and greater customer satisfaction.

(Se)

Magnifique Ndambe NZARAMBA (PhD)

Chairperson of the Board of Directors/RAB

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Declaration of Commitment

The Director General of Rwanda Agriculture and Animal Resources Development Board (RAB);

Pursuant to the law N°14/2017 of 14/04/2017 establishing RAB, and determining its mission,

organization and functioning;

Pursuant to the Law N° 66/2018 of 30/08/2018 regulating labour in Rwanda;

Pursuant to the Law N° 86/2013 of 11/09/2013 establishing the general statutes for public service;

After consideration and approval by the Board of Directors in its session of 11th October 2019;

On behalf of RAB Management and staff, hereby commit:

- To ensure full compliance with the present Procedure Manuals; and

- To enhance delivery on the RAB mandate, institutional accountability, and satisfaction of

all RAB customers.

Kigali, October 2019

(Se)

Patrick KARANGWA (PhD)

Director General of RAB

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Acknowledgements

The authors would like to acknowledge Dr. Patrick KARANGWA, the Director General of

Rwanda Agricultural and Animal Resources Board (RAB) who initiated this document and

provided useful and thoughtful comments.

Their appreciation goes to the entire collaborating teams for their tireless efforts in designing and

elaborating this document related to RAB staff internal rules, regulations and service charter; and

Code of Ethics. These are respectively:

1. Prof. Egide KARURANGA, RAB/Board member

2. Mrs. Pauline MUSHIYIMANA, RAB/Corporate Services

3. Mr. Eugene NIYITEGEKA, RAB/Finance Unit

4. Mr. Leonidas DUSENGEMUNGU, RAB/Socio-Economics & Biometrics Program

5. Mr. Peter BADEGE, RAB/Socio-Economics & Biometrics Program

6. Mr. Lendrie MUNYURWA, RAB/Administration & HR Unit

7. Mr. Sebastien HARERA, RAB/Internal Audit Unit

8. Mr. Jean Michel NSHIMIYIMANA, RAB/Finance Unit

9. Mr. Bonaventure NZEYIMANA, RAB/Legal Office

10. Mr. Jean-Lambert RURANGWA, RAB/Office of the Director General

We would like also to express our deepest gratitude and appreciation to the RAB staff who

contributed a lot by giving trustworthy information, and especially Ms. Svetlana GAIDASHOVA

(PhD) for her thorough review.

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Acronyms and abbreviations

ASWG: Agriculture Sector Working Group

CIP: Crop Intensification Program

CSDM: Corporate Services Division Manager

DDG AgR&TT: Deputy Director General in charge of Agriculture Research & Technology

Transfer

DDG AnR&TT: Deputy Director General in charge of Animal Resources Research &

Technology Transfer

DDG: Deputy Director General

DG: Director General

DF: Director of Finance

ICT: Information Communication Techonolgy

IFAD: International Fund for Agricultural Development

IT: Information Technology

KOICA: Korea Internal Cooperation Agency

M&E: Monitoring and Evaluation

MCC: Milk Collection Centre

MCP: Milk Collection Point

MINAGRI: Ministry of Agriculture and Animal Resources

MIS: Management Information System

NGO: Non-Governmental Organization

NST1: National Strategy for Transformation

OAG: Office of the Auditor General of State Finances

PSTA/SPAT: Strategic Plan for Agriculture Development/ Plan Stratégique pour le

Développement de l’Agriculture

R4D: Research for Development

RAB: Rwanda Agriculture and Animal Resources Development Board

RCSP: Rural Community Support Project

RDDP: Rwanda Dairy Development Project

RPPA: Rwanda Public Procurement Authority

RSSB: Rwanda Social Security Board

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SAIP: Sustainable Agricultural Intensification and Food Security Project

SBD: Standard Bidding Document

SPIU: Single Project Implementation Unit

WB: World Bank

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1. Introduction

1.1.Vision

Improved food security and livelihoods of all Rwandans by transforming agriculture from

subsistence into modern farming through generating research and extension innovations that result

in sustainable crop, animal husbandry and natural resource management.

1.2.Mission

RAB has the general mission of developing agriculture and animal resources through research,

agricultural and animal resources extension in order to increase agricultural and animal

productivity as well as their derivatives.

1.3.Core values and Motto

Since research and technology transfer are the key to success of RAB as an organization,

responding to the farmers’ needs through reforms and innovative methods are core values. Thus,

RAB’s Motto refers to: “Innovations for people’s wellbeing.”

A manual of administrative procedures for a public institution serves to help the institution

organize its written procedures documentation that will act as a resource for administrative

direction.

A manual of administrative procedures describes how policies, laws, regulations and practices

should be implemented. The manual clearly and accurately describes the process/steps and

responsibilities for accomplishing actions under a given institution. Therefore, the manual needs

to be well organized for ease of use, and to clearly specify the required chronological series of

steps to accomplish each task.

However, a manual of administrative procedures is neither a marketing document nor a creative

writing piece. The goal of a well written manual of administrative procedures is to clearly explain

how to accomplish a specific process with minimal problems, aggravation or risk of non-

compliance.

1.4.Rationale for administrative procedures manual

Institutionalizing the process for documenting procedures to implement policies, laws and

regulations as well as their daily management and administrative practices will increase efficiency

in public service management by addressing a number of issues:

1.5. Accountability

Further, the availability of a well written manual of administrative procedures is one of the

fundamental elements of any system, in which individuals and various units are held accountable

for adherence to institutional policies, laws, regulations and procedures.

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1.6.Scope of procedures in Administration

There are four areas covered by management procedures in Rwanda Public Administration:

1. Financial management procedures ;

2. Human resources management procedures ;

3. Procurement procedures ;

4. Administrative procedures.

2. Board of Directors

Main responsibilities

To ensure follow up and resolution of OAG audits are implemented

To oversee the functioning of the Executive Organ and provide strategic guidance to be

followed in fulfilment of its mandate;

To approve long term strategic plan, action plan and related reports;

To conclude a performance contract with the supervising authority of RAB;

To approve internal rules and regulations of RAB;

To approve the draft budget proposal of RAB and monitor its use and execution;

To approve the report on activities and use of property for the previous year;

To approve the draft organizational structure of RAB;

To approve income-generating activities and projects that may be carried out by RAB

experts;

To approve career promotion of researchers;

To submit quarterly and annual report to the supervising authority of RAB;

To take decisions on all critical matters under the mission of RAB.

Reporting relationships

Title of position to whom this job reports:

Supervising Authority of RAB (Hon. Minister of Agriculture and Animal Resources)

These positions report to this job:

Members of the Board of Directors

Chairperson of Audit Committee

Director General

Type of report and Timeline

Convening board meetings: Quarterly.

Submission of resolutions: 5 days after the meeting.

Submission of the minutes: 15 days after the meeting.

Activities reporting (against Single Action Plan-RAB): Quarterly and annually.

Financial reports (against approved budget): Quarterly and annually;

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Activities of the Board: Continuous.

Performance analytics

These are analytics of how well the job is being performed:

Percentage of compliance with internal rules and regulations, and other statutory and

regulatory requirements.

Improved service delivery for enhanced productivity, especially:

Time for agricultural inputs availability;

Percentage of irrigable land (national level);

Percentage of agriculture mechanization (national level);

Percentage of reduction of postharvest losses;

Calories in terms of nutritional increase;

Quantities of large stock, small stock, fisheries and aquaculture;

Technologies for crop and animal resources protection;

Ratio of extension agents per farmers;

Quality of financial audit report and resolution of findings.

Quality of compliance audit report and resolution of findings.

Revenues generated from RAB activities and projects;

Citizen perception about RAB service delivery.

Working conditions / environment:

Optimum conditions as set forth by regulations in force.

Laws and regulations

The Chairperson of Board of Directors works in accordance with the N°14/2017 of 14/04/2017

Law establishing RAB, and determining its mission, organization and functioning, and other

applicable laws and regulations.

2.1.Audit Committee


Review of internal audit reports (quarterly and annual basis);

Follow up on implementation of Auditor General Recommendations;

Provide an open avenue of communication between internal auditor and external auditors;

Review of financial reports;

Report annually to the Board of Directors

Review any other reports related to the Audit Committee

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Reporting relationships:

Title of position to whom this job reports

Chairperson of the Board of Directors


Internal Audit Unit

Timeline

Quarterly & annually

Performance analytics:


Functional internal controls;

Quality of audit reports (disclaimer, adverse, qualified, unqualified);

and RAB responsiveness




Ministerial Order N° 003/17/10/TC of 27/10/2017 setting out regulations for internal audit and

audit committees in public entities.

2.2.Internal Audit Unit


To establish and update a risk based three (3) year and annual audit plan with inputs from

management using a format prescribed by the Chief Internal Auditor for approval by the

Audit Committee;

To coordinate internal auditing activities and plans with other assurance providers to

minimize duplication of effort and increase coverage;

To manage internal audit resources to achieve the approved plan;

To coordinate and monitor implementation of the recommendations of the Auditor General


Title of position to whom this unit reports:

Audit Committee



14

-All Departments, Divisions, Stations and Projects

Timeline:

Quarterly

Annually




Evidence based reports;

Quality of audit reports (disclaimer, adverse, qualified, unqualified) and periodic reports

on progress towards resolution of OAG findings.




Ministerial Order N° 003/17/10/TC of 27/10/2017 setting out regulations for internal audit

and audit committees in public entities in article 12 of the Responsibilities of the Head of

internal audit unit, the following are the responsibilities of the Internal Auditor.

Law N° 86/2013 of 11/09/2013 establishing the general statutes for public service.

3. Director General


To implement high level strategies, and actions.

To follow up daily activities of RAB;

To prepare the action plan and activity report to be approved by the Board of Directors of

RAB;

To prepare the draft internal rules and regulations of RAB to be approved by the Board of

Directors;

To prepare the draft budget proposal of RAB;

To ensure the execution of the budget and management of the property of RAB;

To ensure the implementation of decisions of the Board of Directors of RAB;

To ensure the management of staff, equipment and property of RAB and submit a related

report to the Board of Directors;

To act as the legal representative of RAB;

To serve as the spokesperson of RAB;

To attend the meetings of the Board of Directors and act as rapporteur;

To perform other duties as may be assigned by the Board of Directors falling within the

mission of RAB.

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Board of Directors

Supervising Authority (Hon. Minister of Agriculture and Animal Resources)


Deputy Directors General,

Corporate Services Division Manager

Station Managers

Advisor to the Director General

Legal Specialist

Legal Advisor

Planning, M&E Specialist

Data Management Specialist Single Project Implementation Unit (SPIU) Coordinator

Director of Documentation, Publication, Communication and Technology Promotion Unit

Director of Internal Audit Unit

Social Economics & Biometrics Program Leader

Genetic Resource Management Program Leader

Timeline:

Key RAB activities/projects: Weekly

Key activities/projects: Monthly

Activities & financial reports (against Action Plan & approved budget): Quarterly

Implementation of Board resolutions: Quarterly

Implementation of high level Government Strategies and Resolutions: Quarterly

Activities & financial reports (against Action Plan & approved Budget): Annually;

Implementation of high level Government Strategies and Resolutions: Annually



Percentage of increase in crop and animal husbandry productivity;

Percentage of increase in financial resources mobilized through partnerships;

Quality of audit report;

Number of new varieties released;

Number of new technologies disseminated to farmers;

Number of staff trained.

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The Director General works in accordance with:

Law N°14/2017 of 14/04/2017 establishing RAB, and determining its mission,

organization and functioning, and other applicable laws and regulations.

Law N° 66/2018 of 30/08/2018 regulating labour in Rwanda;

Law N° 86/2013 of 11/09/2013 establishing the general statutes for public service;

Presidential Order N°45/01 of 30/06/2015 establishing the code of professional ethics for

public servants;

Presidential Order No 65/01 OF 04/03/2014 determining modalities of imposing

disciplinary sanctions to public servant;

Other applicable laws and regulations on public service.

Single Project Implementation Unit (SPIU)

The SPIU is funded domestically and externally.

3.1.SPIU Coordinator /World Bank and KOICA funded projects

The SPIU Coordinator is responsible, under the chairmanship of the Director General of RAB,

for the overall coordination of the Project across the Country, as well as managing the Project

Support and Coordination Unit (SPIU) within the RAB.


Oversee overall implementation of the Projects;

Supervise staff of SPIU at national and District levels;

Head secretariat to the Steering Committee;

Liaise with other relevant programs and technical departments;

Administer contracting of supporting staff and consultants;

Coordinate all project activities with other donor partner agencies to avoid duplication and

to build consensus around project objectives and strategies;

Ensure that the review and selection process of sub-projects are in accordance with

procedures specified in the Project Implementation Manual;

Oversees day to day activities of the SPIU;

Supervises design and implementation of a monitoring and evaluation information system

that documents the progress in delivering the project’s outputs and achievement of its

outcomes;

Supervise the update of baseline data;

Prepare with support from the Head of Management Information of Sustainable

Agriculture Integration Project and submit to RAB the monthly monitoring and quarterly

progress reports and ad hoc visits;

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Consult with and recommend to RAB any needed corrective action regarding Project

implementation;




Chairperson of the Steering Committee


SAIP Project manager

RCSP Project manager

MIS Head of Department

Head of Procurement

Head of Finance and Administration

Internal Auditor (Administratively)

Administrative Assistant

District coordinator and M&E for SAIP

Timeline:

Monthly, quarterly and annually.


These are analytics of how well the job is being performed.

Increased agricultural productivity, market access and food security of targeted

beneficiaries;

Institutional strengthening, agricultural productivity enhancement and nutrition

improvement;

Irrigation and water use efficiency;

Market linkages and value addition investment support;

Project management and technical assistance;

Project Results framework




GAFSP GRANT NUMBER TFOA8221

Financing agreement

Project agreement

Project appraisal document

Project Implementation Manual

Law no 66/2018 of 30/08/2018 regulating labour in Rwanda

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3.2.SPIU Coordinator /IFAD funded projects


Operating within the SPIU "International Fund for Agricultural Development-IFAD Funded

Projects" of RAB and reporting to the Director General, he/ she is responsible for all matters

pertaining to the effective implementation, management and coordination of activities and players

of the IFAD funded projects for effective delivery on the projects objectives. He/ she is also

responsible for the performance of SPIU staff in their respective projects/units that include among

others the Head of Finance and Fudiciary Aspect, Financial Management Specialist, Monitoring

and Evaluation Specialist, Head of Procurement, Procurement Management Specialist, and various

Contract Managers that may fall under his/her program.

Specific focus is on the following main activities:

Responsibility for coordinating and managing all players of ongoing IFAD funded projects,

more particularly an oversight on implementation of activities therein as undertaken by

various projects, Government entities, and other implementation stakeholders (donors,

partners, civil society, and private sector) operating under the program;

To ensure implementation of recommendations and conclusions of the functional analysis

of RAB, especially in regard to institutional and capacity building of farmers and Apex

organisations towards effective implementation of PSTA IV targets;

To ensure that developed action plans and budgets for projects are well aligned with the

PSTA IV principles and that activities implementation align with objectives and targets of

the National Strategy for Transformation (NST) 1;

Undertake the required reporting and review activities as part of the overall management

system for the Planning and Project Coordination Secretariat and refine reporting

mechanisms for the implementation progress on the program in full alignment with the

Ministry’s sector-wide M&E framework, in collaboration with RAB M&E department;

Liaise closely with relevant structures under the Ministry in charge of Infrastructure

towards improved infrastructure in relation to farmer’s accessibility to good roads,

electricity and water;

Liaise with relevant technical departments of RAB and other Government organs for

improved commodity chain development;

Responsible for the supervision of all staff and contract managers (including short-term

and long-term experts) operating under the project for effective delivery;

Report regularly to the Agriculture Sector Working Group (ASWG) and the Rural Cluster

concerning the project implementation.




Permanent Secretary of MINAGRI/Chairperson of the steering committee)

IFAD

RPPA

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Program managers (3)

Heads of department (3)

Timeline:

Physical and technical report: monthly, quarterly and annually

Financial progress report: monthly, quarterly and annually

Procurement activities: monthly, quarterly and annually

Performance analytics: These are analytics of how well the job is being performed.

Increased agricultural productivity, market access and food security of targeted

beneficiaries;

Institutional strengthening, agricultural productivity enhancement and nutrition

improvement;

Irrigation and water use efficiency;

Market linkages and value addition investment support;

Project management and technical assistance;

Project Results framework





Project design report

Law authorizing financing agreement

Financing agreement

Law ratifying agreement

IFAD Guidelines

IFAD General conditions for agricultural agreement financing

Project implementation Manual

Law No 66/2018 of 30/08/2018 regulating labour in Rwanda

Public finance management regulations

3.3.Documentation, Publication, Communication & Technology Promotion Unit


Participate in, and follow up the process of designing research methodologies, collecting

information and data, analyzing data, identifying research and provide recommendations

for data improvement and data collection;

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Coordinate the planning and development of different research and extension publications

that address priority issues of the institution;

Design, edit and manage a series of publications (reports, articles, policy briefs, summaries,

factsheets, etc.) concerned with RAB’s wide studies, surveys, policy-relevant data analyses

and other projects undertaken by various research and extension programmes;

Assure the quality of the RAB's publications both in terms of content and format;

Contribute to the organization of conferences, seminars, meetings organized by RAB and

coordinate the publication of the proceedings.



Director General


Documentation officer

Marketing and communication specialist

Archive officer

Timeline:


Key activities/projects: Monthly:



Number of publications

Quality of publications both content and format

Number of publications of the proceedings from RAB’s organized conferences




Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service

3.4.Social Economics & Biometrics Program


Coordinating monitoring and evaluation of socio-economy research activities

Ensure partnership with national, regional and international stakeholders on socio-

economy research

Analyzing and publishing of socio-economy research findings


21


Director General


Research and technology transfer staff

Timeline:


Key activities/projects Monthly



Number and quality of data collection, and reporting tools, instruments and procedures



,



3.5. Genetic Resource Management Program

Main responsibilities:

Advising policy makers in developing and updating a national genetic resources

management policy and strategy

Establishing and updating human, equipment, tools (including ICT tools) and infrastructure

capacity for cost effective management of genetic resources materials and information

/databank.

Identifying priority areas for investments in research for development (R4D) in genetic

resource management (collection, characterization, conservation, multiplication,

regeneration, duplication, evaluation and distribution) for sustainable food security,

poverty reduction and ecosystem stability.

In collaboration with crop-based research programs, coordinate extension educational

activities in the form of demonstration (training sessions) for technicians and farmers

Strengthen partnership with national, regional, and international centres of excellence and

advanced laboratories in collaborative research for promoting access of genetic resources;

their sustainable utilization as well as the fair and equitable sharing of the benefits arising

from their utilization.

Mentoring young scientists in science applications, and dissemination of research results

to farmers, policy organs, extension service providers and academic institutions.



Director General

22


Research and technology transfer staff

Timeline:

Key RAB activities/projects: daily, weekly, monthly, quarterly and annually


Number and quality of data collection, and reporting tools, instruments and procedures

Percentage of farmers who have practiced record keeping

Number of lead farmers and frontline extension agents successfully trained




Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service.

4. Corporate Services Division Manager


To oversee the development, modification, and implementation of operational and

administrative policies and procedures;

To establish and supervise the implementation of Standard Operation Procedures

performance standards, reward/incentive schemes and sanctions;

To ensure value for money in the implementation of departmental budgets in service

delivery, procurements, operations, maintenance and development;

To properly manage the human resources in the institution;

Be responsible for the overall functioning and effective management of the Agency's

systems and related technology;

Develop an ICT strategy and take responsibility for data security, back up and support

systems;

Coordinate effective planning and management of logistics and assets;

Manage necessary maintenance including required repairs;

Ensure periodic inventory of all Agency's equipment and assets including library materials;

Ensure periodic follow up of the use of vehicles, both rented and cost-owned ones under

government fleet policy;

Managing staff, material and financial resources of the Directorate Units under

Department:

Follow-up on budget execution, audit reports, Auditor General’s recommendations


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Director General


Station Managers

Director of Finance Unit

Director of HR & Administration Unit

Financial Management Specialist

Procurement Specialist

Procurement Officer

Director of ICT Unit

Estate management officer


Percentage of compliance with internal rules and regulations, and other statutory and

regulatory requirements.

Supervising the efficiency of procurement of goods, services and works for the institution

while ensuring compliance with the national procurement guidelines and procedures.

Percentage of execution of procurement plans.

Coordinating all the reporting requirements both internally and externally.

Compliance with preparation of RAB’s financial reports as required by the Organic law on

state finances.

Proper management of human, material and financial resources of RAB.

Increase of Managing and Supporting IT Systems and Applications and maintain their

Security.

Developing and coordinating the annual staff development plan in support of the

Ministry’s staff development policy.

Managing staff, material and financial resources of the Directorate.

Improved service delivery for enhanced productivity, especially:

o Quality of financial audit report;

o Quality of compliance audit report;

o Revenues generated from RAB activities and projects; and

o Citizen and other stakeholder perception about RAB service delivery.



Laws and regulations:

Law N° 62/2018 of 25/08/2018 Governing Public Procurement

Law on State Finances and Property


N°001/16/10/TC of 26/01/2016 Ministerial Order relating to financial regulations

http://rppa.gov.rw/fileadmin/files/Legal%20Instruments/Laws/Law_No_62_2018_of_25_08_2018_Governing_Public_Procurement.pdf

24

4.1.Finance unit


Manage financial needs and requirements of RAB;

Coordinate and manage daily financial management of RAB;

Coordinate and ensure proper and timely financial reporting and ensure that applicable

accounting standards and procedures are respected;

To prepare financial statements;

To maintain invoice register (suppliers and others contractors);

To maintain register and records of payment of mission fees of RAB Staff (date of

reception of mission order and date of payment)

Follow-up and implementation of approved budget, audit reports, and Auditor General’s

findings and recommendations.



Corporate Services Division Manager


Financial Management Specialist

Chief Accountant

Accountants

Cashiers

Secretary to finance unit

Logistics officer

Timeline

Monthly Financial statements: not later than 10th of the following month

Annual financial statements: not later than 15th July of the following year

Monthly budget execution report: not later than 10th of the following month

Quarterly budget execution report: not later than 10th day after quarter end

Annual budget execution report: not later than 10th day after fiscal year end

Submission of tax declaration: not later than 10th of the following month

Payment of staff Mission allowances: ideally before staff departure, but not later than

three (3) days upon receipt.

Receipt of staff mission reports: not later than 8 days after mission completion, failure

to which the concerned staff will be ineligible for subsequent mission authorization.

Annual report of performance evaluation: not later than 15th June every year.

Monthly communication (airtimes): not later than 5th of the month

Payment of casual labors: not later than 10th of the month

Setting up and maintaining filing systems of finance unit: continuously

Ensuring that the incoming and outgoing correspondence is submitted to the user

department, and keep copies for reference: Continuously

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Preparing and managing correspondence, reports and documents when required: not

later than 4 working days upon receipt

Organizing and coordinating meetings, conferences, travel arrangements: as needed

Produce minutes for meetings: as needed

Transmit relevant documents within the institution and other organizations related to

RAB; daily, weekly

Keeping office management system: continuously

Organizing internal and external events.

Payment of Transport Expenditures

Except for projects and other vehicles used for technical purpose, RAB does not have its own cars

for staff transport. RAB hires cars from transport companies using government procurement

procedures. The number of needed cars and the period will be specified in purchasing order that

is sent to the companies that won the tender in the Ministry of Infrastructure.

For local transport in RAB, every person who needs transport shall fill a transport request form

and will get first the authorization from the Head of respective Unit before forwarding the request

to the Logistic Officer. The transport request shall be authorized by the Director of Finance.

For the travel inside the country, when the distance is 30km and above considering the requested

itinerary, every staff who needs transport will get mission order signed by this/her Direct

Supervisor but availability of funds for facilitation should be checked before by the accountant. A

Purchase Order thorough direct supervisor that will be signed by the Head of Finance and the Head

of Corporate Services or Head of Station to be sent to transport company who won the tender for

that year by the logistic manager, to avail the car, then the payment will be based on the following

supporting document: transport request, itinerary certificate duly signed by the transported staff,

purchase order and invoice.

4.2.Accounting policies

The RAB accounts are prepared using accounting policies designed to provide financial

statements, which give a true and fair view of financial affairs. The process of preparing accounts,

which entails the measurement, aggregation, classification, and presentation of all relevant

elements of the financial statements, necessitates selection of appropriate accounting policies to

be applied. That selection is guided by the following generally accepted accounting principles:

Double entry concept: the accounts are prepared on double entry bookkeeping system.

This means that a financial transaction gives rise to two equal and opposite book entries

– one debit and the other credit.

Going concern concept: the accounts are prepared on a going concern basis, which

means that RAB is believed to exist in perpetuity. Because of the going concern basis, the

accounts are maintained on a historical cost basis.

Consistence concept: this concept requires consistent treatment of like items and from

period to period. For example, if an item was treated as capital expenditure in one period

a similar item in another period should be treated likewise.

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Substance over form: this concept requires that transactions are recognized with due

regard to their substance rather than their form. For example, although items of office

equipment such as paper trays are technically (form) capital expenditure items, the

financial substance involved renders those items to be recognized as revenue expenditure.

Similarly, although technically recurrent expenditure, workers’ wages on a specific

project such as construction of a building are recognized as capital expenditure.

Cash basis of accounting

The Financial accounting will be prepared on a modified cash basis of accounting in accordance

with the Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations.

General requirements

a) Chart of accounts: the system should be capable of accommodating a multi-level chart of

accounts with a minimum of five levels comprising of 10-digit code structure as there should be

sufficient flexibility for increasing the number of ledger accounts with the increase in the volume

of activity as the RAB grows.

b) Capacity for multi-entity data processing: the system should have capacity to process

accounting data for a single entity or several entities in an integrated environment to permit

consolidation as need may arise.

c) Multi-currency: the system should have capability for processing transactions in several

currencies, yet be able to report in at least two base currencies.

d) Simultaneous multi-users: the system should be capable to enable a minimum of 20 users

working simultaneously.

e) Security: there should be restricted access to the various modules of the system by use of multi-

level passwords comprising of at least 6 alphanumeric characters. Furthermore, the system should

be able to prevent deletion of posted transactions.

f) Compatibility with other software: the system should permit technical interface with common

numeric processing software such as MS Excel.

g) Data storage: the system should have capability to hold live data (actual and corresponding

budgets) for at least 5 consecutive years with little risk of data corruption, and should be able to

automatically prompt users to archive/backup data at regular predetermined intervals.

h) VAT accounting: there should be capability for accounting for Value Added Tax (VAT).

i) Basis of accounting: although the RAB will use "cash basis" of accounting, the system should

have capability for full "accrual basis" of accounting depending on Government accounting

regulations.

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j) Integrated modules: as a minimum the system should comprise of fully integrated yet separate

modules as specified below:

General ledger: this comprises of the accounts for sources of receipts (Government,

internal revenues generated and donors), expenditure and control accounts for payroll

costs, fixed assets, prepayments & advances and liabilities.

Cashbooks: the system should have capability for several bank and cash accounts. There

should be capability for automated bank account reconciliation.

Fixed assets register: as a minimum the integrated fixed assets register should show the

following details:

o The type. and identification of each individual asset – e.g., Computer-Dell

Serial No.

o The cost of the asset.

o The supplier - to facilitate subsequent after sales service.

o Date of purchase.

o Estimated useful life - to assist in determining time of replacement.

o The location of the asset and the person allocated - to determine the accountable

person at any given time.

o Envisaged date of disposal (if applicable) and proceeds.

o The accounts in the register should be linked' to the corresponding control accounts

in the general ledger.

Advances and prepayments: there should be an account receivable module to process

transactions and maintain data relating to advances and prepayments. The individual ledger

accounts in this module should be linked with the corresponding control accounts in the

general ledger. The module should have capability for ageing analysis of the outstanding

advances and should automatically prompt the user to recover or reconcile the due

advances.

Accounts payable module: In principle, RAB shall maintain accounting records on the

"cash basis" of accounting and therefore only those liabilities arising from cash transactions

will appear in the account ledgers. Those include payroll deductions and other statutory

deductions such as taxes. This module will process transactions and maintain data for such

liabilities, and the ledger accounts in this module should be linked with the corresponding

control accounts in the general ledger. The module should have capability for ageing

analysis of the unpaid liabilities and should automatically prompt the user for settlement

of due liabilities. The system should have capability to maintain a database of potential

suppliers containing contact details, chronological record of past transactions (if any),

available services/goods, and terms of services, among others.

Financial planning, budgeting and budgetary control

o Capable of accommodating monthly and annual budgets for each Department, Program,

Deliverable and activities of RAB. This means that the budget inputs into the system would

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be in the detailed format of the chart of accounts.

o Able to generate budget on-line by comparing actual programme expenses/receipts for

specific periods and cumulatively, with the corresponding budget amounts.

Financial reporting and Monitoring

For both specific accounting periods and cumulatively, the system should have capability to:

o Provide summary reports of receipts for each source of funds.

o Provide summary expenditure reports for each Department, program, deliverable and

activities as well as for each source of the funds (Government, internal revenue generated

and donors).

o Provide a consolidated set of financial statements for RAB, its Station Divisions and

funded projects using Government of Rwanda financial statements templates and donor’s

reporting templates.

4.3.Budget management

Action plan and Budget preparation

The annual action plan and budget are prepared for the period from July 1st till June 30th of the

next year. It is presented in Rwandan Francs (FRW).

Budget preparation should not only constitute a solitary exercise but also proceed from the

reflection and collective contribution from all RAB staff who from their experience and

understanding evaluate the references from which the budgetary objectives will be defined and

figured.

It should be noted that this collective work should be led by the Director General in order to be

able to reach RAB’s objectives.

The Procedures to be followed are:

1. Dissemination of the DG and Board of Directors’ orientations for the annual action plan

and budget preparation;

2. Initial meeting for the RAB staff at the Head Office as well as in Stations;

3. Data collection from different programmes, Projects, Stations, Divisions, Departments;

4. Consolidation of the above collected data by the Planning Office.

5. Review of the budget by the Director of Finance;

6. Review of the action plan and budget by the Corporate Services Division Manager;

7. Consultative meetings among RAB programmes, units, Projects, Stations, Divisions,

Departments, SPIUs and directorates;

8. Approval of the action plan and budget by the Director General;

9. Approval of annual action plan and budget by the Board of Directors.

10. Submission of the action plan and budget to the MINAGRI for approval and consolidation.

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From the action plan approved by the Board of Directors, the Finance Unit and the Planning Office

prepare the annual budget and the medium-term budget (in accordance with regulations in force)

to be submitted to the Ministry of Finance and Economic Planning (MINECOFIN) through

MINAGRI for inclusion in the Government budget, and it includes the following:

Analytical summaries of revenues and expenditures. The summaries should include:

the actual data for the year before the current year;

budget estimates for the current year;

data projections for the two years following the budget year.

The budget will comprise also the following details:

the expected revenues from the Government, donors and internal resources generated from

RAB’s programmes and expenditures including expectations in the following budget year;

the actual data on the use of the budget of the previous year,

the use of the budget of the current year and its revision.

Budget preparation calendar

Activity Responsible Deadline

Dissemination of the DG and Board of Directors’

orientations for the annual action plan and budget

preparation;

Initial meeting for the RAB staff at the Head Office as

well as in the Agriculture Divisions;

Director General, Heads

of Directorates/

Divisions/

Departments/SPIUs and

Stations.

1st October

Action plan preparation from different programmes,

Projects, stations

Head of programmes,

technicians, projects

managers, Head of

Stations

10th October

Consolidation of the above collected data by the

Planning Unit

Planning Office 15th October

Review of the budget by the Director of Finance;

Review of the action plan and budget by the of the

Corporate Services Division Manager to compare the

costs with similar activities implemented previously.

Director of Finance,

Head of Corporate

20th October

Consultative meetings among RAB programmes, units,

Projects, Stations, Divisions, Departments, SPIUs and

directorates;

Director General 25th October

Approval of the action plan and budget by the Director

General;

Approval of annual action plan and budget by the Board

of Directors.

Director General 1st November

Submission of the action plan and budget to the

MINAGRI for consolidation.

Planning Unit 15th

November

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Submission of the action plan and budget to

MINECOFIN

Planning Unit 1st December

Approval of MINECOFIN MINECOFIN April

Revision of the action plan and budget following the

approved

Planning unit, Head of

stations, Heads of

programmes

15th May

Request for funds to MINECOFIN following the

approved budget

Director of Finance 15th June

Beginning of execution of the action plan and budget Users departments,

Head of Corporate,

Director of Finance and

procurement unit

July

4.4.Asset management

RAB’s fixed assets comprise the assets that meet the following criteria:

(i) The assets are used repeatedly or continuously for longer that one fiscal year; and

(ii) Arise from expenditure which exceeds a transaction value of FRW500,000 or its

foreign currency equivalent (the capitalization threshold).

RAB’s fixed assets are sub-categorized into immovable and movable assets. The immovable assets

are land, buildings, etc., while the movable assets can be readily relocated from one place to

another; such as furniture, vehicles, computers and office equipment, etc.

Copyrighted intangible assets such as software should generally be managed in accordance with

the respective agreement between RAB and the vendors.

The Director General must establish sufficient controls to ensure that RAB assets are under the

control, safeguarded, protected from misuse and are properly accounted for.

Administrative mechanisms must exist to ensure that the assets are available at all times for the

performance of RAB’s programmes and activities, which is the ostensible justification for the

acquisition of those assets. This means that RAB must ensure that its assets are not diverted to any

use other than that for which they were intended, as this could jeopardize RAB’s programmes. In

particular, RAB’s assets must not be diverted to personal private use.

To be able to perform the purpose for which they were acquired, the assets must be in a good

condition at all times. This necessitates proper verification of soundness of its assets at the time of

purchase and regular maintenance thereafter.

No asset may be relocated from its original location without prior specific permission of the

Corporate Services Division Manager. Relocation includes moving the asset from original

department to another.

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Management procedure aiming at the property protection is the following:

All Fixed Assets are indicated by a label stating the identification and serial number (If possible).

Once at least during the budgetary year, an integral inventory of assets is accomplished and the

results are compared to the Register of Fixed Assets. The staffs in charge of fixed assets

management (Logistic Officer at the Head Office, and HR & Logistics Officers at Stations) update

the registry according to the changes made and informs the Corporate Services Division Manager

of every loss or damage to the assets owned by t RAB.

Staff in charge of assets takes care of them properly. Every theft or loss of an asset is reported by

the Corporate Services Division Manager to the Director General within 24 hours. Thus,

investigations are organized and proper measures are taken afterwards.

Asset register comprises the following headings:

a. Name and description – Record the name and description of the asset.

b. Cost – Original purchase price.

c. Purchase reference – Provide a reference to the procurement/ payment documents.

d. Date of purchase – Record the date of purchase.

e. Location – Record the present location of the asset through inspection.

f. Condition – Record the present condition of the asset (excellent, good, fair and

poor).

g. Asset number – Record the asset number (tag number) where numbers are being

assigned.

h. Serial number if applicable.

Fixed assets could include useful life and depreciation calculations to improve management.

Office equipment management procedures

The principal activities that should be performed:

Record opening balances of existing fixed assets in the asset register.

Update the asset register for additions in the month of purchase.

Update the asset register for disposals in the month of disposal.

To have an effective fixed asset register, the following steps should be followed:

Prepare a listing of fixed assets purchased by the RAB during the year;

Verify existence of each item on the lists above by performing a physical inventory

count;

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Assess the condition of the assets and their location;

Assign asset tag numbers or a suitable reference number to each asset;

Extract a list of opening asset values posted to the manual fixed asset register and check

that the totals agree with the initial listings.

The Logistic Officer/ HR & Logistics Officer will report and file on monthly basis the

status of assets in the fixed asset register.

A Report of assets of RAB will be sent to the DG on annual basis by the Corporate Services

Division Manager. The DG will examine the report and if there is any case of damage or

obsolete, the DG will decide to disposal of the assets at cost or free cost asper the

instructions set forth by the Ministry of Infrastructure.

The Logistic Officer/ HR & Logistics Officer should update the Fixed Asset Register as

follows:

Perform an annual physical inventory count to confirm the existence and condition

of the fixed assets;

Record any fixed asset additions;

Record any fixed asset disposals;

Remove fully obsolete assets from the fixed asset register

In the Fixed Asset Register it’s specified that the employee is responsible of such items and their

management.

Computer equipment

The computer equipment consists of the central processing units, screens, keyboards, and other

electronic accessories such as mouse, printers, scanners, overhead projectors, etc.

Using appropriate devices, computers must be protected from surges in power voltage and any

attacks from software hackers and viruses. In addition, for protection from physical damage a

computer must never be placed on a bare floor. Thus, a suitable platform or table must be procured

onto which any computer in use must be placed.

The IT Officer must ensure that the computer equipment under his/her control is regularly serviced

in intervals not longer than three months. Except for authorized technicians, any person tampering

with the assembly of any computer equipment would be liable to indemnify RAB for any loss that

may ensue from that action.

No computer equipment may be removed from the RAB’s office premises without specific written

permission of the Corporate Services Division Manager (CSDM). However, a person to whom a

laptop has been duly allocated, and therefore personally liable, may move with it outside the

premises. Nevertheless, such movement is subject to a standing “laptop pass” issued by the CSDM.

The RAB’s security guards may require inspection of such pass at exist/entry points of the

premises.

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The ICT Officer will undertake a bi-annual physical verification of the computer equipment and

determine near obsolete items which they recommend for disposal.

Transport Equipment Management

For good management of transport equipment, it is necessary to monitor fuel consumption,

lubricants, tires and spare parts. Every transport equipment must have a logbook which is filled in

at each trip by the driver.

All transport equipment of RAB are stationed either at the Headquarter Office, at the agriculture

station division office or at station office. In case the transport equipment is in official mission, it

is stationed either at the office of local administration or at the security service office.

The driver is responsible of the use of the transport equipment and its related documents and tools.

The Office is responsible for the maintenance of transport equipment. Apart from the driver of the

transport equipment, none of the Office personnel is allowed to drive it, except in case of force

majeure for the interest of the Office and when the driver of the transport equipment is not available

immediately.

Except with the specific permission of the Director General, no person may use any vehicle/motor

cycle beyond 19.30 hours or on personal private affairs. After the above time limit all

vehicles/motor cycles should be parked at RAB’s office premises or at the Local Authorities

should the asset be on official mission.

RAB transport equipment may be driven only by driver to whom it is officially assigned. Spare

car keys should be kept under lock and key at all times under the control of the Logistics Officer

at the Head Office, or of the HR& Logistics Officer at Station level.

Subject to Government procurement rules, RAB is required to contract a competent company or

garage for the regular maintenance of its transport equipment.

Regular vehicle service is due after every 2,500 kilometers of travel. It is the responsibility of the

driver to present the vehicle for service on the due date.

For each transport equipment reparation, the driver prepares a requisition for repair and

replacement of spare parts, which is approved by the Logistics Officer/ HR& Logistics Officer.

The Logistics Officer/ HR& Logistics Officer may seek advice of an expert in mechanics or an

experienced driver if he/she finds it necessary for complex repairs.

For each transport equipment a daily updated log book must be maintained. The log book, to be

updated by the driver, should contain information about each journey such as date, departure time,

odometer reading on departure, destination, odometer reading on return, return time and the

driver’s name & signature. In addition, the log book should contain a record of fuel supplied to the

transport equipment, the supplier and the dates when it is supplied.

Regularly, a comparison of the quantity of fuel consumed and the corresponding vehicle mileage

should be undertaken by the Logistics Officer/ HR& Logistics Officer to assess the reasonableness

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of the fuel consumption per kilometer vis-à-vis the historical trend and the type of transport

equipment.

Abnormal variations should be queried and investigated and reported to the Director of Finance

(DF) and the CSDM.

RAB transport equipment must be comprehensively insured by an established and reputable

insurance provider.

Fixed asset codification

The tag numbers for the office equipment, furniture and fittings and computer equipment should

be based on the asset class. An easy way of recording in the fixed asset register is to use a three-

digit tag number in the format of the following example: RAB/OE/015. The digits OE indicate the

asset category (Office Equipment) while the last three digits represent the asset number in

chronological order. For transport equipment, the plate number should be sufficient for

identification purposes.

Fixed asset depreciation

Assets acquired are expensed on the day of purchase.

The expenditure on acquisition of fixed assets is not capitalized – thus fixed assets are written–off

on acquisition and the wear & tear (depreciation) of those assets is not recorded in the books of

account.

Disposal of fixed assets

Disposal of assets follows laws and regulations on government asset disposal. Any disposal of

RAB assets must be conducted in a manner that achieves the best return and assets should be

disposed by centralized open public tender/auction.

Following a comprehensive physical verification of fixed assets, the Logistics Officer/HR&

Logistics Officer has the responsibility to identify and recommend assets for disposal.

No disposal of any real property (land and buildings) can be conducted without the prior

authorization by Competent Authority.

4.5.Stock management

Purpose of stock management

RAB stocks consist of Seeds (produced by RAB in stations, and/or procured under the Crop

Intensification Program-CIP), pesticides, fertilizers, laboratory reagents, semen straws, fuel,

irrigation equipment and spare parts, and various kinds of stationery (excluding accounting forms

and cheque books), computer supplies, office supplies, training material, etc.

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RAB shall develop policies for stock management in order to establish a control system to ensure

adequate safeguard to prevent loss, damage, or theft of any item.

Every purchase is done according to the needs of RAB and in accordance with the approved budget

guidelines on public procurement

Management of agriculture and livestock products

For the good management of these products, RAB must set up stock management software. Inflow

and outflow of products are done using stock management software or stock cards in some RAB

stations, which do not have electricity power. Storekeepers have the responsibility to properly

manage the given products. Inflow of stock comes from field crop seeds and from various suppliers

and are entered into the software or registered on stock cards by the storekeeper using stock inflow

forms. Outflows of stock are done using delivery note and invoice when selling products to seed

multipliers, buyers of semen straws, etc. When transferring products from one station to another

the storekeeper shall only use the stock requisition/outflow form.

The stock inflow is signed by any staff or supplier who has delivered the products in the stock and

the storekeeper. The stock requisition is prepared by User Departments and approved by the

Program Leader or Station Manager for the transfer of products from one station to another. For

the selling of products, the delivery note is signed by the storekeeper and the buyer of the product.

The buyer of the product will be given an invoice and pay to the designated bank account and

present the bank slip to the storekeeper before the delivery of the product.

Every month the storekeeper of the station submits a report of stock movement to the Station HR&

Logistics Officer and the Station Manager, including monthly stock inflows, outflows sold

(quantity and amount) and products transferred to other stations.

The Station HR& Logistics Officer has the responsibility to make regular controls of the stock

management of stations under his responsibility.

The Internal Auditor has the responsibility to make regular controls of stock management by

reconciling monthly reports with stock cards, delivery notes, stock requisitions, bank slips and

related bank accounts balances.

Stationery management

Stocks of Office supplies and other consumables

Items (supplies and consumables) for current use shall be managed outside books of accounts in

the stock management software or on stock cards.

The stock inflow is signed by the supplier who has delivered the stationeries and the storekeeper

based on good receive note, purchase order, delivery note and the invoice.

The stock requisition is prepared by a requesting staff/User, and approved by the Direct Supervisor

and the staff in charge of logistics.

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The following are analytics of how well the job is being performed/

Compliance of Preparation of RAB’s Financial reports as required by the Organic law on

state finances.


Quality of audit reports;

Value for money

proper maintenance of accounting records


To be a leading RAB in the provision of quality Accounting and Financial advisory services

through proper maintenance of accounting records, timely provision of financial reports and

ensuring proper accountability of public funds among others


- Law N° 62/2018 of 25/08/2018 Governing Public Procurement

- Law on State Finances and Property

- Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service

- N°001/16/10/TC of 26/01/2016 Ministerial Order relating to financial regulations

- Law and regulations on asset disposal

4.6.Procurement

RAB procurement procedures are governed by Law N° 62/2018 of 25/08/2018 Governing Public

Procurement, and Ministerial Order No. 001/08/10/MIN of 16/01/2008 establishing the

procurement regulations and standard bidding documents. The Law on Public Procurement applies

to procurement conducted by RAB. However, if the law conflicts with procurement rules of a

multilateral or bilateral treaty or other form of agreement, to which the Government of Rwanda is

a party for the funding of RAB programs/projects and activities, the requirement of these

agreements shall prevail.

The RAB Procurement procedures provide details of the standards, policies and procedures to be

followed in the procurement of goods, services, works and consultant services. The Procurement

procedures are based on the procurement law and therefore any changes to the procurement law

entails appropriate changes to the procedures as well. Goods, services, works and consultant

services are defined as follows:

“Goods” means objects of every kind and description including raw materials, products,

equipment and objects in solid, liquid or gaseous form, and electricity, as well as services

incidental to the supply of the goods if the value of those related services does not exceed that of

the goods themselves.

“Services” refers to any services other than consultant services. This includes related services.

http://rppa.gov.rw/fileadmin/files/Legal%20Instruments/Laws/Law_No_62_2018_of_25_08_2018_Governing_Public_Procurement.pdfhttp://rppa.gov.rw/fileadmin/files/Legal%20Instruments/Laws/Law_No_62_2018_of_25_08_2018_Governing_Public_Procurement.pdfhttp://rppa.gov.rw/fileadmin/files/Legal%20Instruments/Laws/Law_No_62_2018_of_25_08_2018_Governing_Public_Procurement.pdf

37

“Related Services” is used to denote services such as transportation, insurance, installation and

commissioning, training and initial maintenance, etc. which are included in the goods and works

being procured.

“Works” means all work associated with the construction, reconstruction, demolition, repair or

renovation of a building, structure or works, such as site preparation, excavation, erection,

building, installation of equipment or materials, decoration and finishing, as well as services

incidental to works such as drilling, mapping, satellite photography, seismic investigations and

similar services provided pursuant to the procurement contract, if the value of those related

services does not exceed that of the work itself;

“Consultant Services” refers to activities or services of an intellectual or of immaterial nature. It

refers to services which require professional skills in the execution of assignments with non-

physical output, such as studies, designs, etc. to be undertaken by individual consultants,

consulting firms and other specialists.

These Procurement procedures set out an effective and transparent procurement process that

addresses the following procurement principles: economy, efficiency, fairness, transparency and

accountability. The Procurement procedures do not contain any new procurement policies or

principles but explain in more details how specific aspects of procurement should be handled in

compliance with Rwanda public procurement law and regulations. Furthermore, the Procurement

procedures also provide professional procurement best practices and international standards,

which should enhance the RAB capability to handle international bidders and ensure the

procurement processes or operations are more efficient and effective.

Procurement plan

RAB shall produce an Annual Procurement Plan indicating the objectives to be achieved. The

procurement plan shall be prepared in accordance with the approved action plan and budget.

During the procurement planning process and the preparation of the bidding documents, RAB

Procurement Unit in collaboration with the Finance Unit shall ensure that there is sufficient budget

allocation and shall respect regulations governing budget execution. RAB Procurement Unit has

the responsibility of compiling the Annual Procurement Plan from all RAB units at the head office

and stations as well as all RAB programs.

Procurements plans for donor-funded projects should be prepared separately by the Procurement

Officers of RAB SPIU and shall be sent to RAB Procurement Unit for consolidation.

Some of the elements of the Procurement Plan, namely title and quantity of the tender, method of

tendering, source of funding, expected publication and execution dates, shall be published. This

information shall be posted on the website of RAB, posted on the Rwanda Public Procurement

Authority - RPPA website, in e-procurement system, advertised in at least one newspaper of wide

readership and displayed on RAB’s notice board. Procurement planning involves developing an

effective procurement framework that aids the achievement of RAB objectives.

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All tenders must be in the procurement plan except some emergencies subject to the approval by

Competent Authority.

Procurement Plan Preparation

This sets out the overall procurement timetable, indicating the different procurement activities that

need to be carried out and when they should take place. These activities should cover the following:

Defining the requirements and ascertaining the context of the procurements to be

performed;

Determining specifications and details of the activity and ascribing costs to them;

Selecting the most appropriate procurement method to use to ensure competition,

economy, and efficiency;

Determining whether pre-qualification will be relevant so as to decide on the preparation

and issuance of pre-qualification documents and its timing;

Identifying and adapting the relevant Standard Bidding Documents (SBDs) to be used or

seek assistance from RPPA to get the appropriate Bidding Documents to be used;

Determining when the Bidding Documents will be ready for issuance to bidders;

Determining whether and when pre-bid conference and site visits will be held;

Determining whether, where and when public bid opening and evaluation will take place,

etc.;

Setting out the bid evaluation criteria and selecting the process to be used;

Establishing the procurement performance analytics and milestones to be used in

monitoring and assessing progress;

Identifying the team to use in managing the process from start to finish;

Estimating costs for the procurement processes and their financial plan;

Monitoring and evaluating plan for tracking progress and developing lessons to be used

in subsequent phases.

The content of a Procurement Plan is as follow:

1° Identification of needs (Title of tenders);

2° Size of tenders;

3° indications if it is necessary to carry out a prior study for tenders of works;

4° identification of the method of tendering for each of the procurements planned;

5° estimation of the value of the tenders to be awarded;

6° specification of the sources of financing;

7° determination of local preference for international tenders if it will be required;

8° specification of requirement of the non-objection for the award of tender;

9° planning for the schedules in which different processes of tendering shall be carried

out;

10° planning for the execution schedules of the tender

39

Tender committee

In accordance with Article 4 of the Procurement Regulations, RAB is required to put in place a

Public Tender Committee comprising between five (5) to seven (7) persons. The appointments

shall be for a three-year term renewable only once. More than half (1/2) of the members shall not

be allowed to be on the committee for two consecutive terms of office. Such committee shall be

appointed by the DG of RAB. The DG may change any member or the entire committee if there

are relevant reasons to do so. The Public Tender Committee should have a Chairperson, a Vice

Chairperson and a Secretary.

A Procurement Officer/Specialist is a permanent member of the tender committee and acts as its

Secretary. On the absence of the Secretary to the Public Tender Committee, another staff attached

to the procurement office may be appointed to replace him/her temporarily. For donor funded

projects, the Public Tender Committee shall be also the same as for RAB activities except that

each project has its own procurement officer who acts as Secretary of the Tender Committee in

the case of the procurement of goods, works and services funded by that project.

At RAB Station, the Tender Committee shall be appointed by the Head of Station and the Station

Procurement Officer shall be the Secretary of the Station Internal Tender Committee.