Professional services for mscoa/grap-compliant financial statements, fixed asset register, and ad-hoc support (36 months)

For SCM/Bid Submission Enquiries:

• Contact: Manager: SCM
• Tel: (053) 773 9300
• Email: [email protected]

For Technical Enquiries:

• Contact: Acting Chief Financial Officer, Mr. O Ramukhuvhathi
• Tel: (053) 773 9309 / (082) 839 3053
• Email: [email protected]

Submission Address:

• Physical: Tender box in the foyer, Joe Morolong Local Municipality, D320 Cardington Road, Churchill Village, Mothibistad.
• Postal: Private Bag X117, Mothibistad, 8474.

• Submit your sealed bid by 12h00 on Friday, 26 June 2026. Late, electronic, couriered, postal, or faxed submissions will not be accepted.
• Deposit the bid in the tender box situated in the foyer of Joe Morolong Local Municipality, D320 Cardington Road, Churchill Village, Mothibistad.
• Clearly mark the envelope with: Bid No. B248-2026 and description: 'Compilation of mSCOA and GRAP-Compliant Annual Financial Statements Fixed Asset Register and Ad-Hoc Support for a period of 36 Months'.
• Use only the official bid forms (MBD forms) provided. Do not retype or alter them.
• Bid validity period: 90 days from the closing date.
• Joint Ventures: Each partner must complete MBD forms separately and submit a tender-specific Joint Venture Agreement.
• Disqualification risks: Missing pages, use of correction fluid (e.g., Tippex), erasable ink (e.g., pencil), scratching out rates without initialling, or failure to sign properly. Bids must be signed by an authorised representative with a resolution (Section 04 or 05).
• Required documents: Tax Compliance Status PIN (SARS), B-BBEE Verification Certificate (SANAS accredited or Sworn Affidavit), CIPC company registration certificate, CSD registration proof, proof of municipal rates/taxes payment (company and all directors, not older than 3 months), certified copies of IDs for all directors, proof of company address/lease agreement, and signed authority resolution.

• Two-stage evaluation process:

• Stage 1 (Functionality): Minimum 70/100 points required to proceed. Criteria: Organisational experience in similar projects (40 points), reference letters with unqualified audit outcomes (10 points), qualifications/experience of key personnel (35 points), methodology/skills transfer plan (15 points).
• Stage 2 (Price and B-BBEE): 80/20 preference points system (80 points for price, 20 points for B-BBEE status level).

• Additional requirements: Must be registered on CSD, submit valid SARS Tax Compliance PIN, and valid B-BBEE certificate. Joint ventures require all partners to meet these criteria.
• Disqualification: False information, non-attendance of mandatory meetings (if applicable), or failure to meet pre-qualifying criteria (e.g., municipal arrears, state employment conflicts).

Scope: Appointment of a service provider for 36 months to deliver the following integrated services:

• Compilation and review of mSCOA and GRAP-compliant Annual Financial Statements (AFS) for 2025/26, 2026/27, and 2027/28 using CaseWare Working Papers. Includes all primary statements (Financial Position, Financial Performance, Changes in Net Assets, Cash Flow, Budget vs. Actual), accounting policies, notes, disclosures, and specialised valuations (e.g., actuarial for Long Service Awards, landfill rehabilitation provisions, debtors' impairment).
• Compilation and maintenance of the Fixed Asset Register (FAR) in accordance with GRAP 17 and related standards. Includes physical verification, barcoding, reconciliation with General Ledger, depreciation/impairment calculations, unbundling/componentisation of infrastructure assets, and landfill site rehabilitation provisions.
• Ad-hoc Unauthorised, Irregular, Fruitless and Wasteful Expenditure (UIFWE) investigation support as per MFMA Circular 68 (revised April 2026). Includes register maintenance, classification, quantification, and AFS disclosure.
• Mandatory annual multi-departmental training programme for Finance, Technical Services, and MPAC personnel (ring-fenced deliverable).
• Audit support: Prepare complete audit files (hard and soft copies), pre-audit checklists, and address prior-year errors/audit findings.
• Compliance: Ensure AFS submission to AGSA by 31 August annually (MFMA Section 126) and alignment with mSCOA, GRAP, MFMA Circulars 68, 82, and 97.

Key Standards: GRAP 17 (PPE), GRAP 19 (Provisions), GRAP 21/26 (Impairment), GRAP 25 (Employee Benefits), GRAP 103 (Heritage Assets), and National Treasury guidelines.

• Bid prices must be inclusive of VAT and remain valid for 90 days after the closing date.
• Pricing must be submitted via the official Pricing Schedule (MBD3). Lump-sum pricing alone is not acceptable; detailed breakdowns are required.
• Bid document fee: R1,613.25 (non-refundable) if collected physically from the Cashiers office in the Finance Department. Free if downloaded from the e-Tender Portal (www.etender.gov.za).
• Proof of payment for the bid document fee must be attached to the bid (if applicable).
• Payment terms and guarantees: Not explicitly specified in the document. Refer to the General Conditions of Contract (Annexure A) for further details.

Mandatory for all bidders:

• Central Supplier Database (CSD) Registration: Must be registered on the CSD (www.csd.gov.za). Bids from unregistered suppliers will be deemed non-responsive.
• Tax Compliance: Submit a valid SARS Tax Compliance Status PIN. For Joint Ventures, each party must submit a separate PIN or CSD number.
• B-BBEE: Submit a valid B-BBEE Status Level Verification Certificate (SANAS accredited) or a Sworn Affidavit (for EMEs and QSEs) to qualify for preference points.
• Company Registration: Certified copy of the company registration certificate from CIPC.
• Municipal Rates and Taxes: Recent proof (not older than 3 months) that the company and all directors are not in arrears for municipal services (rates, taxes, or service charges).
• Director Documentation: Certified copies of ID documents for all directors/members.
• Proof of Address: Proof of company address (e.g., municipal rates statement) or active lease agreement. For leased premises, provide recent proof of payment to the landlord.
• Proof of Residence: Proof of residence for all directors as per their CIPC registration.
• CIDB Registration: Not required for this bid (minimum grade: N/A).
• Joint Venture Requirements: If applicable, submit a tender-specific Joint Venture Agreement. All partners must meet the above compliance requirements individually.
• Additional: No copies of previously certified copies will be accepted. All documents must be original or newly certified.