Professional services required: grap-compliant annual financial statements compilation for nala local municipality (2025/26)

The tender is for the compilation of GRAP-compliant Annual Financial Statements for the Nala Local Municipality for the 2025/26 financial year.

• Tender Closing: 29 June 2026 at 12:00.
• Compulsory Briefing Session: 22 June 2026 at 10:00 at Nala Local Municipality Offices, No. 8 Preller Street, Bothaville, 9660.
• Tender Documents Available: From 12 June 2026 on E-Tender.
• Bid Validity Period: 90 days after the closing date.
• Contract Period: From date of appointment until the end of the 2025/26 audit.

A compulsory briefing session will be held on 22 June 2026 at 10:00 at Nala Local Municipality Offices, No. 8 Preller Street, Bothaville, 9660.

For enquiries regarding bid procedure:

• Contact Person: Mr. M Malete (Manager: SCM & Assets).
• Telephone: 056 514 9200 (during office hours).
• Email: [email protected].

• Submit your bid in a sealed envelope clearly marked with the tender number: NLM/BT/007/2025-26: “COMPILATION OF GRAP-COMPLIANT ANNUAL FINANCIAL STATEMENTS FOR 2025/26”.
• The envelope must be addressed to the Municipal Manager.
• Deposit the envelope in the tender box at Nala Local Municipality Offices, No. 8 Preller Street, Bothaville, 9660.
• Submission deadline: 29 June 2026 at 12:00.
• Late submissions, or those submitted by fax or email, will not be accepted.
• Your bid must remain valid for 90 days after the closing date.
• Failure to provide complete tenderer details (name, postal address, business address, telephone, fax, VAT registration) will result in disqualification.
• Tender documents are available on E-Tender from 12 June 2026.
• A compulsory briefing session will be held on 22 June 2026 at 10:00 at the municipality offices.

Scope of Work:

• Review, compile, and update the Annual Financial Statements (AFS) for the 2025/26 financial year to be GRAP-compliant.
• Conduct detailed analysis and correction of prior period errors (misallocations, misstatements, disclosure errors).
• Review financial records and assist with adjusting journals to ensure accuracy of the Trial Balance.
• Deliver a draft set of AFS by 15 August 2026 for review by the Audit Committee/Internal Audit Unit.
• Finalise and compile the AFS for submission to the Auditor-General of South Africa (AGSA) by 31 August 2026.
• Submit a cover letter from the AFS Reviewer attesting to the accuracy of the statements and correction of all identified errors.
• All AFS compilation (including notes, workings, schedules) must be done using CaseWare software, which will be provided by the municipality. You must be proficient in this software.
• Compile an audit file for 2025/26 in line with National Treasury guidelines.
• Address audit queries raised by the Auditor-General and make necessary adjustments as agreed.
• Implement a detailed, measurable skills transfer program for municipal officials seconded to the project, including training registers, workshops, mentoring, and practical handover documentation.

• Company Experience: Provide appointment letters and corresponding reference letters on client letterhead for GRAP-compliant AFS work in local government over the past 5 years.
• Senior Manager: Must be a member of SAICA, SAIPA, AGA(SA) or equivalent. Submit a CV, certified copies of qualifications and registration certificates (not older than 3 months), and a letter confirming membership and good standing from the professional body.
• Team Members: At least 2 accountants must have a minimum of 4 years' experience in AFS compilation and audit support, and be registered with a professional body (SAIPA, SAICA, AGA(SA), etc.). Submit CVs and certified copies of qualifications and registration certificates (not older than 3 months).

• You must submit a cover letter from the AFS Reviewer addressed to the municipality, attesting to the accuracy of the Annual Financial Statements based on information provided and confirming correction of all identified errors.
• The municipality will conduct regular inspections of your work. Non-compliance with the agreed health and safety or quality standards will result in a notice, work stoppage, and a requirement to provide corrective action plans.

• A pricing schedule form is provided in the tender document which must be completed.
• All prices must be in ZAR and inclusive of VAT.
• The municipality will pay within 30 days of receiving an invoice.
• Note: The municipality is not liable for payment for services rendered outside the official procurement process.

• All prices must be quoted in South African Rand (ZAR) and must include Value Added Tax (VAT) if you are VAT-registered.
• The municipality will pay invoices within 30 days of receipt.
• You must furnish the municipality with an original, detailed invoice.
• Note: The municipality is not liable for payment for services rendered outside the official order or signed service level agreement.

Mandatory for bid submission:

• Central Supplier Database (CSD) registration and summary report.
• Tax Compliance Status Pin Certificate.
• SANAS Accredited B-BBEE Certificate or a Sworn Affidavit.
• Certified Certificate of Incorporation (CIPC).
• Certified ID copies of directors (not older than 3 months).
• Company resolution authorising the signatory.
• If applicable, a Joint Venture Agreement.
• Proof of address: recent municipal rates and taxes account for directors and company, or a valid lease agreement.
• Specific Goals (Preference Points) require supporting documents:
• For geographical points: Official municipal rates statement or valid lease agreement.
• For ownership points (Black, Youth, Women, Disability): CSD report, B-BBEE certificate/affidavit, CIPC documents, and ID copies.
• Note: Persons in the service of the state are not eligible to bid.

Specific Goals (Preference Points) include B-BBEE elements:

• Black Ownership: 51-100% = 2 points, 31-50% = 1 point.
• Youth Ownership (ages 14-35): 51-100% = 2 points, 31-50% = 1 point.
• Women Ownership: 51-100% = 10 points, 31-50% = 5 points.
• Disability Ownership: 51-100% = 2 points, 31-50% = 1 point.

Supporting documents required: CSD report, SANAS Accredited B-BBEE Certificate or Sworn Affidavit, CIPC documents, and ID copies.

• You are required to enter into a written agreement with the municipality under Section 37(2) of the Occupational Health and Safety Act, 1993.
• This agreement confirms you, as the mandatary (contractor), are an employer in your own right and agree to comply fully with the Act for all work, materials, and equipment used on municipal premises.
• You must liaise with the municipality if unable to perform under this agreement.

• You must sign a formal indemnity agreement, holding the municipality harmless from any loss, damage, claims, or expenses arising from your work.
• A written agreement in terms of the Occupational Health and Safety Act is required, acknowledging your duties as an employer/mandatary.
• The contract period is from the date of appointment until the conclusion of the 2025/26 audit.
• Services are to be rendered only upon receipt of an official order or signed service level agreement.
• The municipality reserves the right to accept any tender in whole or in part, and is not bound to accept the lowest bid.
• All tender documents must be completed in non-erasable black ink; no correction fluid/tape is allowed.
• The successful bidder must inform the municipality in writing of any excessive price increases.
• A separate service level agreement may be entered into for execution of the contract.

• Your bid must remain valid for 90 days after the closing date.
• The municipality does not bind itself to accept the lowest or any tender and reserves the right to accept any tender in whole or in part.

• You must provide complete company details: name, postal address, business physical address, telephone, fax, and VAT registration number. Failure to do so will result in disqualification.
• No bid will be accepted from a person in the service of the state.
• The municipality is not responsible for any costs you incur in preparing or submitting your bid.