Scope: Compilation of Annual Financial Statements (AFS) for 2025/26 financial year and continuous audit support to achieve unqualified audit opinion. Key deliverables: GRAP-compliant AFS with supporting schedules, clearance of all AG findings, reviewed reconciliations, unqualified audit opinion, skills transfer to municipal staff. Requirements: Service provider must submit Assessment Report and Action/Project Plan with clear timeframes. Review prior year AFS, Management Report (MR), and Annual Report (AR) with proposed restatements. Compile AFS using CaseWare, including actuarial valuations (long-term service awards, post-retirement benefits), landfill site valuation, and prior-year adjusting journal entries accepted by AGSA. Provide clear supporting documentation acceptable to AGSA. Ensure GL, TB, and AFS balances are accurate and reconciling. Perform debt impairment calculations per GRAP and council policy. Identify, record, and disclose unauthorised, irregular, fruitless, and wasteful expenditure. Prepare/review Commitment and Contract Registers (MFMA/GRAP compliant). Review internal controls and SOPs, propose improvements. Prepare accounting files (Master file + copy) for audit. Skills transfer: Training plan on disclosures, reconciliations, and AFS preparation for municipal staff. Final draft AFS due by 15 August or earlier. Project team must include Chartered Accountant(s) with local government experience. Additional: Report on rehabilitation of landfill sites (Lusikisiki and Flagstaff), review/recommend policies prior to council approval, ensure soft copy AFS file per MFMA Circular 50. Progress: Detailed project plan, progress reports, and attendance at progress meetings as required. Fixed-cost proposal, valid for 90 days post-submission, no foreign currency adjustments.