Audit remediation & control improvement services – foodbev seta tender (national)

Closing date: 10 November 2026 at 12:00 pm

Compulsory briefing session: 28 October 2026 at 11:00 am to 12:00 pm, via Microsoft Teams (virtual). Contact: 011 253 7300. Attendance is compulsory.

Enquiries (technical and procurement):

• Email: [email protected]
• Telephone: 011 253 7300
• Address: 7 Wessel Road, Rivonia, 2128

Submission address:

FoodBev SETA Tender Box, Ground Floor, 7 Wessel St, Rivonia, Sandton, 2128

Submission method: sealed envelope deposited in the FoodBev SETA Tender Box, Ground Floor, 7 Wessel St, Rivonia, Sandton, 2128, no later than closing time.

• Envelope must be endorsed with bid number, description, closing date, company name, and return address.
• Submit 3 copies: 2 hard copies (securely bound, hole-punched, sequentially numbered, indexed per Section C) and 1 electronic copy in PDF on a USB memory stick (files in labelled, paginated, indexed folders).
• No bids by email, fax, telegram, or similar; courier must deposit into tender box, not hand to reception.
• All documentation in English.
• Bid must be signed by a person authorised by a Board Resolution (certified copy submitted with tender).
• Returnable forms: fully completed and signed SBD forms (declarations answered truthfully); valid tax clearance certificate or SARS PIN; valid B-BBEE certificate or affidavit; CVs (each individual proposed for one role only); certified copies of qualifications and professional registrations (certified within 3 months of closing); SAQA evaluations for foreign qualifications; CIPC documents; shareholder certificates; ID copies of directors/shareholders; medical letter for disability (if claiming PwD points); CSD full report; pricing schedule (Excel and PDF).
• For consortium/JV/subcontractor, submit the above for each member; consolidated B-BBEE certificate required for JV.
• Disqualification risks: missing any mandatory document, late submission, foreign qualifications without SAQA evaluation, unsigned forms, or non-compliant packaging.

Evaluation is staged; bidders must pass each stage to proceed.

• Stage 1 – Administrative compliance: check submission format, SBD forms, tax clearance, B-BBEE certificate/affidavit, CVs, certified qualifications, SAQA evaluations.
• Stage 2 – Mandatory requirements: bidder must be an IRBA-registered audit firm (lead partner in JV); proposed Project Director must be CA(SA) and Registered Auditor (RA). Submit valid IRBA firm registration, SAICA membership certificate, SAICA good-standing letter, and IRBA individual registration for the Project Director. Failure to submit any mandatory document leads to disqualification.
• Stage 3 – Functionality (minimum 75/100 to proceed):
• Company experience (20 points): reference letters (not older than 5 years) for similar services (audit readiness, AFS preparation/review, audit file compilation, audit findings resolution, external audit support for public sector). Each letter must be accompanied by a purchase order, appointment letter, or contract. Letters from different clients; SETA reference not counted here. Scoring: 3+ letters = 20, 2 = 10, 1 = 5, none = 0.
• SETA experience and audit outcome (10 points): at least one SETA reference letter (not older than 5 years) for audit support/readiness/financial statements, with supporting document and confirmation of audit opinion. Unqualified opinion = 10, qualified = 5, disclaimer/adverse = 0.
• Project Director experience (15 points): CA(SA) and RA with minimum 5 years post-articles experience leading similar projects. Scoring: 10+ years = 15, 7-9 = 10, 5-6 = 5, less than 5 = 0.
• Project Manager experience (15 points): CA(SA) with minimum 5 years post-articles experience. Scoring: 10+ = 15, 7-9 = 10, 5-6 = 5, less than 5 = 0.
• Project team composition (20 points): minimum 4 Accountants, each with Bachelor's degree in Accounting/Finance (NQF 7), completed SAICA articles, and at least 1 year post-articles public sector experience. Scoring: >5 years each = 20, 3-5 years = 12, 1-2 years = 8, no SAICA articles = 0, less than 4 CVs = 0.
• Project methodology (10 points): response to case study covering first 90 days, 12-month sequencing, evidence strategy, reconciliation, accounting/remediation, control implementation, quality review, stakeholder evidence, audit support. Excellent = 10, Good = 5, Unacceptable = 0.
• Understanding of AGSA audit methodology (10 points): written submission (max 5 pages) covering engagement planning, materiality, risk assessment, communication of findings, AFS adjustment, management report, audit report; supported by evidence (e.g., AGSA contract firm appointment, CVs with AGSA employment, AGSA training certificates). Excellent = 10, Good = 5, Unacceptable = 0.
• Stage 4 – Preference points (80/20 system): Price = 80 points, Specific Goals = 20 points. Specific goals based on ownership percentages: Black People (100% = 5, 75-99% = 4, 51-74% = 3, 0-50% = 0), Women (100% = 5, 75-99% = 4, 51-74% = 3, 30-50% = 2, 0-29% = 0), Black Youth (same as Women), People with Disability (same as Women). Verification: CIPC documents, B-BBEE certificate/affidavit, shareholder certificates, ID copies, medical letter for disability, CSD full report. For JV, consolidated B-BBEE certificate used.

Scope of work (outcome-based, not prescriptive):

• Establish a qualification-matter baseline mapping each matter to affected accounts, transaction classes, projects, processes, audit assertions, root causes, remediation actions, owners, and evidence required for closure.
• Assess prior remediation actions for root-cause effectiveness; develop a risk-based Qualification Closure Matrix and 30/60/90-day implementation plan.
• Validate historical and current project and financial populations using authoritative sources (commitment register, SIMS, general ledger, contracts, payment records, learner records, project files, recovery/debtor schedules). Resolve duplicates, missing records, conflicting data, unsupported balances; produce detailed reconciliations and maintain an exception/ageing register.
• Determine status and management action for exceptional grant projects (incomplete, delayed, inactive, expired, cancelled, terminated). Support milestone verification, quantify unutilised/recoverable amounts, prepare close-out/recovery evidence packs. Where stakeholder evidence is required, conduct structured engagement and escalation; document attempts and assemble best available alternative evidence.
• Assess accounting treatment of affected balances (expenditure, accruals, prepayments, commitments, recoveries/debtors) under GRAP. Identify and quantify cut-off errors, misclassifications, prior-period errors, disclosure deficiencies; prepare correction/adjustment schedules for management approval.
• Design and implement preventative, detective, and management-review controls addressing root causes. Develop SOPs, process maps, checklists, templates, registers, control sheets, and dashboards. Support officials to operate controls through live cycles; identify system/automation improvements.
• Map all work to qualification matters, AGSA/Internal Audit findings, COMAFs, and remediation actions. Prepare audit-ready evidence packs, technical documentation, RFI/query tracker. Conduct dry-run readiness assessments before key audit/reporting milestones. Support management in responding to audit queries, but do not provide independent assurance over controls designed/implemented.
• Produce monthly executive dashboards showing closure status, reconciliations, exceptions, control implementation, stakeholder/recovery status, financial exposure, overdue actions, audit readiness, decisions required. Ensure data reconciles to a single source of truth.
• Provide role-based training and coaching to FoodBev SETA officials; deliver guides, completed examples, controlled templates; conduct competency-based handover sessions; prepare sustainability and exit plan.

Deliverables (with acceptance criteria):

• Inception Report and 30/60/90-Day Plan
• Qualification Matters Baseline and Closure Matrix
• Validated Project and Financial Population
• Project Close-out, Recovery and Stakeholder Evidence Register
• Accounting Classification and Cut-off Remediation Pack
• Control Design and Implementation Pack
• Monthly Reconciliation and Executive Control Dashboard
• Audit Remediation and Evidence Packs
• Audit-Readiness / Dry-Run Reviews
• Financial Reporting and AFS Support
• Knowledge Transfer and Competency Handover
• Final Close-out and Sustainability Report

Resource requirements:

• Core team: 1 Project Director, 1 Project Manager, 4 Accountants. Same resources evaluated in bid must be deployed.
• Project Director must remain substantively involved and personally sign off material technical accounting conclusions, closure conclusions, control design decisions, and audit-readiness packs.
• Core resources must be available for onsite work at FoodBev SETA and stakeholder/site engagements; fully remote delivery not accepted.
• Additional specialists may be proposed but cannot substitute for core team or increase fixed fee without formal scope change approval.
• Replacement of core resource after award requires prior written approval with equal or higher qualification/experience.

Bidders must propose an organisation-specific methodology covering: first 90 days, full 12-month sequencing, evidence strategy, reconciliation approach, accounting/remediation approach, control implementation, quality review, stakeholder evidence, audit support, and key dependencies. The methodology must demonstrate how the bidder will execute the assignment, manage incomplete/conflicting information, prioritise risk, implement controls, and achieve audit-ready closure. A methodology that merely repeats the scope of work will not be considered. Bidders must also propose an onsite/remote deployment model; fully remote delivery is not accepted.

Key personnel requirements:

• Project Director: CA(SA) and RA, minimum 5 years post-articles experience leading similar projects.
• Project Manager: CA(SA), minimum 5 years post-articles experience.
• Four Accountants: Bachelor's degree in Accounting/Finance (NQF 7), completed SAICA articles, minimum 1 year post-articles public sector experience.
• CVs must clearly indicate the role; an individual may be proposed for one role only.
• Foreign qualifications must have SAQA evaluation.
• Only four Accountant CVs will be scored; additional CVs do not attract points.
• Same resources evaluated must be deployed; replacement requires prior written approval with equal or higher qualification/experience.

Quality requirements are embedded in deliverables and acceptance criteria:

• Structured quality reviews or dry-run readiness assessments before key audit/reporting milestones.
• Audit-ready evidence packs with indexed evidence, technical positions, RFI/query tracker, submission log, unresolved items, escalation.
• Knowledge transfer with competency-based handover sessions demonstrating designated officials can operate key reconciliations, registers, monitoring, and control procedures.
• Final close-out and sustainability report covering residual risks, open actions, independent-testing requirements, and post-exit sustainability plan.

Pricing must be submitted as a fixed professional fee, with DPSA hourly rates as benchmark. The pricing schedule must include rate per hour and total (incl. VAT) for: Project Director (1), Project Manager (1), X4 Resources (4). Submit pricing schedule in Excel and PDF. Bid validity: 120 days from closing date; personnel and rates must remain unchanged during validity period.

Pricing format: Fixed professional fee, based on DPSA hourly rates for consultants as benchmark. Pricing schedule must include rate per hour and total (incl. VAT) for: Project Director (1), Project Manager (1), X4 Resources (4). Submit pricing schedule in Excel and PDF.

Bid validity: 120 days from closing date; personnel and rates must remain unchanged during validity period.

No bid security, bond, or guarantee mentioned in the document.

Mandatory registrations:

• Bidder must be registered with IRBA as a registered audit firm (lead partner in JV must hold IRBA firm registration).
• Proposed Project Director must be CA(SA) registered with SAICA and a Registered Auditor (RA) registered with IRBA.
• Valid IRBA firm registration certificate/confirmation letter for current year.
• SAICA membership certificate, SAICA letter of good standing, and IRBA individual registration certificate for the Project Director.

Tax and B-BBEE:

• Valid tax clearance certificate or SARS PIN.
• Valid B-BBEE certificate or affidavit (for preference points).
• CSD full report (not summary).
• CIPC documents, shareholder certificates, ID copies of directors/shareholders.
• For disability claims: medical confirmation letter from a registered medical practitioner.

Foreign qualifications: must be accompanied by SAQA evaluation; otherwise disqualification.

Certified copies: qualifications and professional registrations must be certified within 3 months of closing date.

Standard forms: SBD forms (declarations) must be completed and signed.

Contract period: 12 months from effective date of SLA.

• All working papers, schedules, templates, registers, process maps, technical positions, and project records created for this assignment become FoodBev SETA records and must be handed over in editable format, subject to lawful pre-existing IP rights.
• Provider must comply with FoodBev SETA confidentiality, information-security, records-management, and data-protection requirements.
• Critical issues, unsupported balances, inability to obtain key evidence, missed commitments, and material risks must be escalated immediately.
• FoodBev SETA reserves the right to appoint one or more service providers, to call bidders for presentations, and to invoke objective criteria in evaluation.
• Bidders are responsible for all costs of preparing and submitting the tender.
• Bids must be in English.
• Bidder must check page numbers; FoodBev SETA not liable for missing/duplicated pages.

Additional evaluation details: The 80/20 preference points system applies (goods/services value ≤ R50 million VAT inclusive). Specific goals for ownership (Black People, Women, Black Youth, People with Disability) are scored based on percentage ownership as disclosed in the valid B-BBEE certificate. For JV, consolidated B-BBEE certificate used. Bidders must submit CIPC documents, B-BBEE certificate/affidavit, shareholder certificates, ID copies, medical letter (for disability), and CSD full report as verification.