These financial statements have been extracted from the accounting records of   VFA   and   the information   provided is accurate and complete  in all  material respects. The financial statements also form part of the consolidated financial statements  of the  Government of Rwanda .In the opinion of the chief Budget Manager ,  the financial statements  give a true  and fait  view of the state of the financial  affairs of   VFA  .The chief Budget Manager  further  accepts  responsibility  for the maintenance  of accounting  records  that may be relied  upon in the preparation  of financial statements, ensuring  adequate systems of internal financial control and safeguarding  the assets of the budget agency.