rwanda agriculture and animal resources development board (rab...
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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
Main responsibilities
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
These positions report to this job:
Internal Audit Unit
Timeline
Quarterly & annually
Performance analytics:
These are analytics of how well the job is being performed:
Functional internal controls;
Quality of audit reports (disclaimer, adverse, qualified, unqualified);
and RAB responsiveness
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
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
Main responsibilities
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
Reporting relationships:
Title of position to whom this unit reports:
Audit Committee
Director General of RAB
These positions report to this job:
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-All Departments, Divisions, Stations and Projects
Timeline:
Quarterly
Annually
Performance analytics:
These are analytics of how well the job is being performed:
Functional internal controls;
Evidence based reports;
Quality of audit reports (disclaimer, adverse, qualified, unqualified) and periodic reports
on progress towards resolution of OAG findings.
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
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
Main responsibilities
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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Reporting relationships:
Title of position to whom this job reports:
Board of Directors
Supervising Authority (Hon. Minister of Agriculture and Animal Resources)
These positions report to this job:
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
Performance analytics:
These are analytics of how well the job is being performed:
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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Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
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.
Main responsibilities
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;
Reporting relationships:
Title of position to whom this job reports:
Director General of RAB
Chairperson of the Steering Committee
These positions report to this job:
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.
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
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
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
Main responsibilities
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.
Reporting relationships:
Title of position to whom this job reports:
Director General of RAB
Permanent Secretary of MINAGRI/Chairperson of the steering committee)
IFAD
RPPA
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These positions report to this job:
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
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
Laws and regulations
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
Main responsibilities
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.
Reporting relationships:
Title of position to whom this job reports:
Director General
These positions report to this job:
Documentation officer
Marketing and communication specialist
Archive officer
Timeline:
Key RAB activities/projects: Weekly
Key activities/projects: Monthly:
Performance analytics:
These are analytics of how well the job is being performed.
Number of publications
Quality of publications both content and format
Number of publications of the proceedings from RAB’s organized conferences
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service
3.4.Social Economics & Biometrics Program
Main responsibilities
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
Reporting relationships:
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Title of position to whom this job reports:
Director General
These positions report to this job:
Research and technology transfer staff
Timeline:
Key RAB activities/projects: Weekly
Key activities/projects Monthly
Performance analytics:
These are analytics of how well the job is being performed.
Number and quality of data collection, and reporting tools, instruments and procedures
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
,
Laws and regulations
Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service
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.
Reporting relationships:
Title of position to whom this job reports:
Director General
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These positions report to this job:
Research and technology transfer staff
Timeline:
Key RAB activities/projects: daily, weekly, monthly, quarterly and annually
Performance analytics:
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
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations
Law N°86/2013 of 11/09/2013 establishing the General Statutes for public service.
4. Corporate Services Division Manager
Main responsibilities
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
Reporting relationships:
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Title of position to whom this job reports:
Director General
These positions report to this job:
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
Performance analytics:
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.
Working conditions / environment:
Optimum conditions as set forth by regulations in force.
Laws and regulations:
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
http://rppa.gov.rw/fileadmin/files/Legal%20Instruments/Laws/Law_No_62_2018_of_25_08_2018_Governing_Public_Procurement.pdf
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4.1.Finance unit
Main responsibilities
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.
Reporting relationships:
Title of position to whom this job reports:
Corporate Services Division Manager
These positions report to this job:
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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Performance analytics:
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.
Functional internal controls;
Quality of audit reports;
Value for money
proper maintenance of accounting records
Working conditions / environment:
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
Laws and regulations
- 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
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“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
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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.