Forensic Audit Consultancy Opportunity at Mbiuni SOFDEV

Terms of Reference for Forensic Audit of Mbiuni SOFDEV

Background Information:  Inades Formation is a pan- African organization working in ten (10) African countries namely; Kenya, Burkina Faso, Cote d’Ivoire, TChad, Cameroon, Togo, Congo DR, Rwanda, Burundi and Tanzania. The network has a General Secretariat at Abidjan, Cote d’Ivoire. However, each country it is autonomous.

Inades Formation Int. Kenya office (IFIKO) was registered as a Non- Government Organization in December 1993. In the year 2012, the organization changed its name to INADES-FORMATION KENYA (IFK) after acquiring a National Association (NA) status as per the regulations of the Inades-Formation Network.

The organization there acquired a new registration from the Kenya NGO Coordination Board in April 2012. It is a non-profit organization. Inades Formation Kenya works for the Economic and Social advancement of the people with special emphasis on the peoples’ free and responsible participation in the transformation of their societies.

Its stated development approach is through STIMULATION and accompanying/supporting a Socio-economic change process co-initiated with rural people which is owned and controlled by them as primary stakeholders.

Vision: A prosperous and influential rural world.

Mission statement: Work for the economic and social advancement of the people with special emphasis on the peoples own free and responsible participation in the transformation of their societies.


1. Ownership:  Aware of the dignity of the human person, Inades Formation Kenya acknowledges the centrality of the farmers (marginalized) for his/her own advancement.  Consequently, IFK can only offer accompaniment to individual farmers and Farmer Organization (FOs).

2. Empowerment: IFK strongly believes that authentic sustainable development can only result from genuine empowerment hence the conscious choice to work WITH rather than FOR the farmer (marginalized).

3. Equity: Genuine empowerment would of necessity address equity among classes of people be it gender, age differences or social stratum.  IFK believes that there would be equity between and among different people.

4. Commitment:  IFK strongly believes that those who wish to identify with the farmer/rural poor need to show genuine commitment to the cause of the rural poor/farmer.

5. Integrity:  IF cherishes openness and transparency.  This enhances respect and accountability


The GOAL of the Association is realization of social cultural economic development of the people of Kenya with their free and responsible participation in transformation of the communities in which they live.

Sub Objectives

  1. Help people in Kenya attain food security and sovereignty and establish the conditions required for a fair and equitable remuneration of small scale producers.
  2. Contribute to the sustainable management of Natural Resources by Communities and a fair distribution of the benefits accruing from the exploitation of these resources.
  3. Contribute to creating conditions necessary for improving on financial autonomy of rural communities/populations and enhance local financial intermediation initiatives.
  4. Support democratic governance of public affairs at local level so as to enhance community development.
  5. Design, document, publicize and disseminate information and educational materials in pursuit of the objectives of the Association.
  6. To collaborate with public, private organizations, Networks, Community based organizations, faith based organizations, local as well as International that share similar aims and objectives to those of the Association.


Among the ten (10) countries in Africa where Inades Formation works, there is a National Association thus governance is rested on: –

  • Members of the Associations
  • Board of Directors
  • National office.

The National office is headed by the Managing Director.


Inades Formation Kenya has the following areas of focus:

a) Agricultural production and marketing.

b) Rural entrepreneurship.

c) Rural finance.

d) Natural Resource Management.

e) Climate change


Inades Formation Kenya can work anywhere in Kenya however, currently its main operations are within three counties.


1. Machakos county

i. Mwala sub-county
ii. Yatta

2. Makueni County

i. Ngaamba
ii. Kibwezi East and West

3. Kitui County

i. Kitui west sub-county
ii. Mwingi sub county

Situational Analysis

The Rural finance programme component was initiated in the year 2005.  Since then, five SOFDEVs have been initiated and are at varying stages of providing an instrument for rural savings and credit operations.

The programme component implementation started off with the implantation of a SOFDEV in Mwala location in June 2005 which has since then grown to Mwala SOFDEV SACCO.

This was followed by the initiation and establishment of another SOFDEV in Mbiuni   Location in September 2006.  The two institutions are duly registered as self-help institutions in the appropriate Government of Kenya department of Culture and Social Services.

Kathama SOFDEV was initiated in January 2008.  Kauma and Musengo SOFDEVs were the last to be initiated.


Mbiuni Location borders Mwala Location and has comparable population densities and indeed population totals. Both locations are a part of the arid and semi-arid lands of the Eastern parts of the country that are characterized by low income levels and poverty incidences.

However, it is documented that the potential for income and therefore wealth generation in Mbiuni is a little higher though not significantly so, notwithstanding the close proximity of the locations. This was indeed legitimized by the socio-economic study that we carried out before the launch of the programme.

The concept of solidarity fund for development was introduced in Mbiuni location of Machakos County in September 2006 after the survey results of greater potential for resource mobilization.  The SOFDEV has approximately a total of 700 members have registered.

Recently, Mbiuni SOFDEV has experienced some managerial challenges from the elected committee which has been running the unit since its inception.

This has led to leading to loss of members’ savings. Due to this, Inades-Formation Kenya management recommended forensic audit of Mbiuni SOFDEV. This audit will bring out the specific problems and advice Inades-Formation Kenya on the best way forward on how to work/collaborate with the SOFDEV


Audit and Quality Assurance, NGO and UN
Updated: January 27, 2017 — 8:45 am