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Volume I: Investment Prospectus Rwanda Electricity Sector Access ...

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independent auditing firm that is acceptable to development partners. The audit will includean opinion on the programme’s financial statements and a management letter on the internalcontrol structure.Procurement arrangements will also established for the access programme to accord withGovernment process requirements and development partner practices. The procurementspecialist within the programme implementation unit will develop procurement guidelinesfor the programme in consultation with participating development partners. These guidelineswill need to strike a balance between establishing procurement processes that promoteprobity in the use of funds, while retaining sufficient flexibility to respond to programmeinvestment needs as they arise.70

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