Provision of annual financial services (afs) – 3-Year tender in eastern cape

{"closingDate":"17 AUGUST 2026","closingTime":"12:00","briefingSession":"{"date":"30 July 2026","time":"14:30","venue":null,"is_compulsory":true}"}

Date

JGDM2026/27-003 PROVISION OF ANNUAL FINANCIAL Non –Compulsory Virtual 17 AUGUST

SERVICES (AFS) FOR A PERIOD OF THREE Date: 30 July 2026 2026

YEARS Time: 14:30

Link:

https://meet.google.com/jdh-

dgha-ogg

{"name":"Mr M Botes","email":"[email protected]","phone":"045 979 3000","department":"Supply Chain Management","address":"urier services, no municipal official will take responsibility to deposit any bidders’ documents into the"}

5.1 The services of the successful bidder shall be used as and when required, during the entire duration of the tender.

5.2 The JGDM reserves the right to request the appointment of the team composition in order to address a specific

need or should circumstances change during the execution of the project.

5.3 The JGDM reserves the right to appoint different companies for different tasks.

6. Returnables

6.1 Proof of registration with either South African Institute of Chartered Accountants (SAICA) or any other equivalent for

chartered accountants for the project leader; and

6.2 Letter of good standing with SAICA or other equivalent for chartered accountants not older than 12 months.

7. Poor performance, non performance & penalties

7.1 The Municipality reserves the right to monitor and evaluate the performance of the Service Provider against agreed

deliverables, quality standards and timeframes.

7.2 Poor performance shall include, but not be limited to:

a) Failure to meet agreed deadlines;

b) Submission of incomplete or inaccurate work;

c) Failure to comply with GRAP or legislative requirements;

d) Repeated audit findings attributable to the Service Provider’s work;

e) Failure to attend scheduled meetings;

f) Failure to respond to audit queries within agreed timeframes; or

g) Failure to provide suitably qualified personnel.

7.3 Where poor performance is identified, the Municipality shall issue a written notice requiring the Service Provider to

remedy the default within five (5) working days.

7.4 Should the Service Provider fail to remedy the default within the prescribed period, the Municipality may impose

penalties as follows:

a) A penalty of 0.5% of the affected deliverable value per completed working day of delay, limited to a

maximum of 10% of the value of that deliverable.

b) Withholding of payment until satisfactory completion of the deliverable;

c) Reduction in scope of work;

d) Appointment of another service provider at the cost of the defaulting Service Provider; or

e) Termination of the contract for material breach.

7.5 The Municipality may recover any losses, penalties, audit costs or damages incurred as a result of negligence, poor

performance or non-performance by the Service Provider.

7.6 Repeated poor performance or failure to meet critical deadlines may result in termination of the contract and

reporting of the Service Provider to the National Treasury database of restricted suppliers where applicable.

7.7 The imposition of penalties shall not relieve the Service Provider from its contractual obligations.

each partner to the Joint Venture.

Provision of annual financial services (afs) for a period of three years

The purpose of this appointment is to procure the services of a suitably qualified and experienced Service Provider to

assist the Municipality with the preparation, review, quality assurance and support of the Annual Financial Statements

(“AFS”), audit files, GRAP compliance processes and related financial reporting obligations in accordance with the

Municipal Finance Management Act (“MFMA”), applicable Standards of Generally Recognised Accounting Practice

(“GRAP”), National Treasury guidelines and all other relevant legislation.

The appointment shall be for a period of three (03) years, subject to annual performance assessments and the

continued availability of budget. The Municipality reserves the right to terminate the contract for poor performance or

where continuation is no longer in the best interests of the Municipality

The appointment further seeks to strengthen financial governance, improve audit outcomes, enhance compliance with

legislative reporting requirements and facilitate skills transfer to municipal officials.

2. Scope of works/ technical specifcation

The successful Service Provider shall provide professional financial accounting and advisory services relating to the

preparation, review and support of the Municipality’s Annual Financial Statements (“AFS”), audit support files and

associated financial reporting processes in accordance with the Municipal Finance Management Act, applicable GRAP

Standards and all other relevant legislative and regulatory requirements.

The Service Provider shall ensure that all deliverables are completed accurately, timeously and to a standard acceptable

to the Municipality, National Treasury, Provincial Treasury and the Auditor-General of South Africa (AGSA).

2.1 Deliverable 1: preparation of audit files, lead schedules and supporting working

Papers

The Service Provider shall:

2.1.1 Monitor and support progress on the Municipality’s year-end closure processes in accordance with the approved

Year-End Closure and AFS Preparation Plan;

2.1.2 Prepare, review and recommend all year-end and adjustment journals necessary for the accurate preparation and

fair presentation of the Annual Financial Statements;

2.1.3 Assist with preparation, review and quality assurance of interim financial statements, in-year financial reporting and

other financial disclosures as requested by the Chief Financial Officer;

2.1.4 Identify, assess and process prior period errors where applicable, including:

a) Preparation of correction journals;

b) Preparation of detailed supporting calculations;

c) Drafting of compliant GRAP disclosures; and

d) Advising management on the appropriate accounting treatment and restatement requirements;

2.1.5 Calculate and process the financial implications of employee benefit obligations, including but not limited to:

a) Long-service awards;

b) Post-retirement medical aid obligations;

c) Leave accruals;

d) Bonus provisions;

e) Performance bonuses; and

f) 13th cheque provisions,

g) based on actuarial reports and other supporting information obtained from experts and management;

2.1.6 Review all employee-related provisions and reconciliations prepared by municipal officials and recommend

appropriate accounting adjustments where necessary;

2.1.7 Extract, reconcile and validate all relevant financial information from the Municipality’s financial management

systems and subsidiary systems;

2.1.8 Obtain, assess and consolidate all financial and non-financial information required for preparation of the AFS and

audit support files;

2.1.9 Prepare a complete audit file in both electronic and hardcopy format where required, including:

a) Lead schedules;

b) Supporting reconciliations;

c) Working papers;

d) Supporting evidence;

e) Cross-referencing and indexing;

f) Disclosure support schedules; and

g) Audit-ready supporting documentation;

2.1.10 Ensure that all lead schedules reconcile directly to the AFS, supporting documentation and underlying accounting

records;

2.1.11 Ensure that all electronic audit file references, hyperlinks and scanned supporting documents are properly indexed,

complete and functional;

2.1.12 Prepare detailed external workings for the Cash Flow Statement and ensure that the Cash Flow Statement

balances independently of the financial system;

2.1.13 Prepare all specialist calculations and disclosure schedules required by applicable GRAP Standards and

accounting frameworks;

2.1.14 Assist management in resolving audit queries and requests for information raised by AGSA relating to audit files and

supporting schedules;

2.1.15 Ensure that all supporting schedules are audit-ready and capable of withstanding AGSA verification procedures;

2.1.16 Assist with preparation and maintenance of disclosure checklists and GRAP compliance assessments; and

2.1.17 Ensure that all activities are accompanied by structured skills transfer initiatives aimed at capacitating relevant

municipal officials.

2.2 Deliverable 2: compilation and review of annual financial statements

The Service Provider shall manage and support the compilation of the Municipality’s Annual Financial Statements in terms of

Section 122 of the MFMA and applicable GRAP Standards.

The Service Provider shall:

2.2.1 Compile and/or review the following statements and disclosures:

a) Statement of Financial Position;

b) Statement of Financial Performance;

c) Statement of Changes in Net Assets;

d) Cash Flow Statement;

e) Statement of Comparison of Budget and Actual Amounts;

f) Notes to the Annual Financial Statements; and

g) All annexures and supporting disclosures required by legislation or GRAP;

2.2.2 Review and validate detailed Cash Flow Statement workings prepared outside the financial system;

2.2.3 Review, update and draft accounting policies to ensure alignment with:

a) Current GRAP Standards;

b) MFMA requirements;

c) National Treasury guidance; and

d) Applicable accounting best practices;

2.2.4 Review and quality assure the audit file and supporting schedules to ensure completeness, consistency and audit

readiness;

2.2.5 Review the final fixed asset register for:

a) GRAP compliance;

b) Completeness;

c) Accuracy;

d) Correct classification;

e) Useful lives;

f) Componentisation; and

g) Reconciliation to the AFS;

2.2.6 Assist with the unbundling of infrastructure assets and ensure alignment between the asset register and the AFS

disclosures where applicable;

2.2.7 Ensure completeness and accuracy of capital commitments, accruals, provisions and commitments disclosures;

2.2.8 Perform financial risk management calculations and disclosures, including but not limited to:

a) Liquidity risk;

b) Credit risk;

c) Market risk; and

d) Interest rate risk disclosures;

2.2.9 Assess and classify financial instruments and prepare compliant disclosures in accordance with applicable GRAP

Standards;

2.2.10 Assess contingent liabilities, contingent assets and commitments and ensure appropriate recognition and

disclosure;

2.2.11 Review all grant funding reconciliations and ensure accurate accounting treatment and disclosure of:

a) Conditional grants;

b) Unspent grants;

c) Grant receivables;

d) Revenue recognition; and

e) Grant compliance matters;

2.2.12 Review year-end closure journals and general ledger adjustments for accuracy and completeness;

2.2.13 Manage extraction and reconciliation of financial information from all relevant systems and source documents;

2.2.14 Coordinate the gathering of all supporting information required for the AFS compilation process;

2.2.15 Prepare and review all notes, annexures and disclosure schedules supporting the AFS;

2.2.16 Advise municipal officials and management on:

a) Applicable GRAP standards;

b) Accounting treatment of complex transactions;

c) Financial disclosure requirements; and

d) Compliance matters affecting the AFS;

2.2.17 Monitor progress against the approved year-end and AFS preparation plan and provide regular status reports to

management;

2.2.18 Perform detailed internal quality assurance and self-review procedures on all draft AFS prior to submission;

2.2.19 Submit draft Annual Financial Statements to the CFO and Senior Management by no later than 15 August annually;

2.2.20 Provide detailed schedules and explanations of all amendments made following management or audit review

processes;

2.2.21 Ensure that the Annual Financial Statements are finalised and ready for submission to:

a) AGSA;

b) National Treasury; and

c) Provincial Treasury

d) by no later than 31 August annually;

2.2.22 Assist management during the AGSA audit process by:

a) Attending audit meetings;

b) Responding to audit queries;

c) Preparing supporting schedules;

d) Assisting with audit evidence; and

e) Supporting resolution of audit findings;

2.2.23 Incorporate and address matters raised during previous audits, including prior-year findings and management report

recommendations;

2.2.24 Assist with implementation of audit action plans relating to financial reporting and GRAP compliance matters; and

2.2.25 Ensure that all activities are accompanied by formal skills transfer and capacity-building initiatives for relevant

municipal officials.

2.3 Deliverable 3: ad-hoc technical accounting and financial advisory services

The Service Provider shall provide ad-hoc specialist financial advisory and accounting support as requested by the Chief

Financial Officer during the contract period.

This may include, but shall not be limited to:

2.3.1 Technical accounting opinions relating to complex or unusual transactions;

2.3.2 GRAP interpretation and implementation support;

2.3.3 VAT calculations, reconciliations and SARS-related advisory services;

2.3.4 Assistance with accounting treatment relating to:

a) Public-private partnerships;

b) Grants and transfers;

c) Infrastructure projects;

d) Lease accounting;

e) Revenue recognition;

f) Asset impairment;

g) Provisions and contingencies;

h) Financial instruments; and

i) Related party disclosures;

2.3.5 Advisory support regarding compliance with:

a) MFMA;

b) Municipal Supply Chain Management Regulations;

c) National Treasury Circulars;

d) GRAP Directives; and

e) Other relevant legislation;

2.3.6 Assistance with preparation of responses to audit findings and management reports;

2.3.7 Assistance with financial governance and internal control enhancement initiatives; and

2.3.8 Structured skills transfer and mentoring of municipal officials on all ad-hoc matters attended to.

2.3.9 Support to Local Municipalities within the district and JoGEDA

2.3.9.1 In fulfilment of its district support, coordination and capacity-building responsibilities, the JGDM reserves the right,

on an as-and-when-required basis, to utilise the services of the appointed Service Provider to provide financial

management, GRAP, audit support, Annual Financial Statement compilation, financial advisory and related support

services to local municipalities within the JGDM area of jurisdiction and JoGEDA.

2.3.9.2 Such support may include, but shall not be limited to:

a) Preparation and review of Annual Financial Statements;

b) Preparation of audit files and supporting schedules;

c) GRAP compliance assessments and implementation support;

d) Technical accounting advisory services;

e) Audit readiness and audit support services;

f) Financial governance and internal control support;

g) Skills transfer and capacity-building initiatives; and

h) Any other financial management support services falling within the scope of this contract.

2.3.9.3 Where such support is required, JGDM may issue a written instruction to the Service Provider specifying the nature,

scope, location and duration of the services required.

Any services rendered in terms of this clause shall:

a) Be limited to services falling within the scope of this contract;

b) Be performed under the direction and oversight of JGDM;

c) Be subject to the rates, terms and conditions contained in this contract unless otherwise approved in writing by

Jgdm;

d) Not create a separate contractual relationship between the Service Provider and the local municipality concerned;

and

e) Be undertaken only where required by JGDM in support of its district-wide financial management and capacity-

building initiatives.

2.3.9.4 JGDM does not guarantee any minimum volume of work under this clause and reserves the right to determine the

extent and frequency of such support based on operational requirements, available funding and municipal support

needs.

3. Timeframes and performance milestones

3.1 The Service Provider shall commence services within five (5) working days from date of appointment or receipt of

official instruction to commence work.

3.2 Monthly progress meetings shall be held with the Chief Financial Officer or delegated official to monitor progress

against agreed deliverables.

3.3 The Service Provider shall submit monthly progress reports detailing:

a) Work completed;

b) Outstanding matters;

c) Risks identified;

d) Corrective actions required; and

e) Planned activities for the following month.

3.4 Draft audit files and supporting schedules shall be completed and submitted to the Municipality no later than 31 July

annually.

3.5 Draft Annual Financial Statements shall be submitted to the Municipality no later than 15 August annually.

3.6 Final Annual Financial Statements and complete audit-ready files shall be submitted no later than 31 August

annually or such earlier date as may be prescribed by legislation or National Treasury.

3.7 Responses to AGSA audit queries shall be provided within two (2) working days from receipt of the query unless

otherwise agreed in writing.

3.8 Ad-hoc advisory requests shall be responded to within three (3) working days unless the complexity of the matter

requires an extended timeframe approved by the Municipality.

This Section covers a general set of prerequisites that have been identified for supply chain management by the

JGDM. All Bidders must submit the information requested below. Pro-forma data sheets can be found in the

Annexures. Bidders will not be considered should the prerequisites not be met.

Criteria

a) Proof of company registration and/or any other form of legal standing must be submitted by all bidders and

the company composition form must be completed. See Annexure “E”.

b) The Declaration of Interest form must be completed.

c) The bid document must be completed in all respects in black ink.

d) Bids must be submitted on original bid documents.

e) Bid documents must remain intact and no portion may be detached.

Joint Ventures

f) A joint venture that is awarded a contract with JGDM must be registered as a separate company with the

Registrar of Businesses.

g) The joint venture must be registered with South African Revenue Services.

h) A separate bank account must be in place for the joint venture.

Clauses (f) and (h) will only be applicable after the awarding of the contract to the successful bidder.

Joe gqabi district municipality

Reference form of bidder

Assessment of bidders performance by independent reference

(This must be sent by the bidder to the references listed in the Experience of Tenderer schedule. All assessment forms must be

attached to the tender submission.)

Name of Bidder

Contract /Tender Number (If Applicable)

Value of Contract R

Date of commencement

Contract Duration

Contract Completion Date

Your assessment of the service provider’s perfomance in 1 2 3 4 5

The following area

Please tick one of the blocks on the right hand side, 1=Poor, 5=Excellent

Turn-around times

Quality of feedback

Accessibility and availability

Reliability

Customer satisfaction

1=Poor; 2=Unsatisfactory; 3= Average; 4=Good; 5=Excellent

Comments

Name of person Completing this assessment form

Designation (Only Director or relevant representative may sign

this form)

Representing Firm

Telephone number

Email Address

Date of Assessment

Client’s company stamp

Official company stamp

Signature of official responsible for

Completing assessment form

General conditions of bid

1. Interpretation

The word “Bidder” in these conditions shall mean and include any firm of Contractors or any company or body

incorporated or unincorporated.

The word “Municipality” in these conditions shall mean the Joe Gqabi District Municipality.

2. Extent of bid

This contract is for “PROVISION OF ANNUAL FINANCIAL SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM:

2026/27-003”

3. Contract to be binding

The formal acceptance of this Bid by the Municipality will constitute a contract binding on both parties, and the

Municipality may require sureties to its satisfaction from the contractor, for the due fulfilment of this contract.

4. Mode of bid

All Bids shall be completed and signed: All forms, annexures, addendums and specifications shall be signed and

returned with the Bid document as a whole. The lowest or any Bid will not necessarily be accepted.

5. Quality

Should the specifications and / or descriptions not address any aspects of quality as specified, this should be

clarified with the Municipality prior to the submission of a Bid.

6. Insurance claims, etc.

The Council and Municipality shall not be liable in any manner in respect of any claims, damages, accidents and

injuries to persons, property or rights or any other courses of civil or criminal action that may arise from the carrying

out of this contract.

The contractor shall insure his / her / their personnel and any plant, machinery or other mechanical or electronic

equipment involved in the fulfillment of this contract and shall indemnify the Council and the Municipality against all

risks or claims which may arise.

It will be required from the successful Bidder to submit proof of insurance or any other valid form of indemnification

to Council for scrutiny. Failure to do so within 14 (fourteen) days of acceptance of this Bid will be deemed to be a

material breach of this contract and will render the contract null and void.

7. Signing of documents

Bidders are required to return the complete set of documents duly signed.

8. Period of validity for bids and withdrawal of bid after closing date

All Bids must remain valid for a period of one hundred and twenty (120) days from the closing date as stipulated in

the Bid document.

8.1 Penalty provision

Should the successful Bidder (s):

[a] Withdraw the Bid during the afore-mentioned period of validity; or

[b] Advise the Municipality of his / her / their inability to fulfil the contract; or

[c] Fail or refuse to fulfill the contract; or

[d] Fail or refuse to sign the agreement or provide any surety if required to do so;

Then, the Bidder will be held responsible for and is obligated to pay to the Municipality:

[a] All expenses incurred by the Municipality to advertise for or invite and deliberate upon new Bids, should

this be necessary.

[b] The difference between the original accepted Bid price (inclusive of escalation) and:

[i] A less favourable (for the Municipality) Bid price (inclusive of escalation) accepted as an alternative by the

Municipality from the Bids originally submitted; or

[ii] A new Bid price (inclusive of escalation).

9. Value added tax

In calculating the cost of the supply and delivery of services and / or material, the supplier will issue a “Tax Invoice”

for all services rendered and / or materials supplied, which will reflect the exclusive cost of such services, goods or

materials with the relevant Value Added Tax being added to the total.

VAT must be included in the Bid price, but must be shown separately (this applies only to VAT vendors).

10. Price escalation

In line with consumer price index (CPI%) percentage from month 13 and 25 after appointment.

11. Authority to sign bid documents

In the case of a Bid being submitted on behalf of a company, close corporation or partnership, evidence must be

submitted to the Municipality at the time of submission of the Bid that the Bid has been signed by persons properly

authorised thereto by resolution of the directors or under the articles of the entity.

12. Duration of the contract

3 Years

13. Delivery periods

In line with terms of reference

14. Closing date / submitting of bids

Completed bid documents must be placed in a sealed envelope clearly marked “PROVISION OF ANNUAL

FINANCIAL SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM: 2026/27-003” with an accompanying

electronic submission on USB flash drive clearly marked with the specific tender number must be placed in the

formal Tender Box situated outside the Main Building – JOE GQABI DISTRICT MUNICIPALITY, Corner of Cole &

Graham Streets, Barkly East before closing time of 12H00 (Noon) on 17 AUGUST 2026.

N.B. Bids which are not deposited in the relevant bid box on or before the closing date and time will not be

considered. Faxed or e-mailed bids will not be considered.

15. Bid enquiries

Technical related enquiries should be directed to Mr M Botes (Manager Budget Compliance) by e-mail to

[email protected] during normal office hours. (Between 08H00 to 16H00, Monday to Friday) – Tel: 045 979

3082

Evaluation criteria related enquiries should be directed to Mr T. Maseko (Manager Supply Chain Management) at

Joe Gqabi District Municipality by email to: [email protected] during normal office hours. (Between 08H00 to

16H00, Monday to Friday – Tel: 045 979 3160

General conditions of contract

Table of clauses

1. Definitions
2. Application
3. General
4. Standards
5. Use of contract documents and information; inspection
6. Patent rights
7. Performance security
8. Inspections, tests and analysis
9. Packing
10. Delivery and documents
11. Insurance
12. Transportation
13. Incidental services
14. Spare parts

1. Experience 1. Capacity As- 5 Points per completed 30 20

of a company sessment project up to a maximum

Attach proof of previously of 30 points

2. Qualifications Provide CV and a certified A team (minimum of three 30 20

and Expe- copy of qualifications of the members) with a three or

rience team members more CA’s, with a

minimum 3 years

Municipal AnnualTeam member’s

(This must be sent by the bidder to the references listed in the Experience of Tenderer schedule. All assessment forms must be

attached to the tender submission.)

www.jgdm.gov.za. Hard copies of the bid document will be made available, only for bidders unable to download the

documents from Joe Gqabi District Municipality SCM offices Corner of Cole and Graham Street Barkly East from 17 JULY

2026 upon payment of a non-refundable fee of R 200.00 rand for each document (either in cash, EFT or direct bank deposit

to ABSA, 2380000019) Please quote the company name and bid number as reference. Payments must be made at the

Cashier’s Office, which is situated at the ground floor, Cnr of Graham and Cole Streets, Barkly East between the hours of

08h00 and 15h00 prior to the collection of the bid documents. Proof of purchase must be attached to the original Tender

Completed bid documents must be placed in a sealed envelope clearly marked “PROVISION OF ANNUAL FINANCIAL

SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM2026/27-003” with an accompanying electronic submission

on USB flash drive clearly marked with the specific tender number, must be placed in the formal Tender Box situated outside

the Main Building – JOE GQABI DISTRICT MUNICIPALITY, Corner of Cole & Graham Streets, Barkly East before closing

time of 12H00 (Noon) on 17 AUGUST 2026. Thereafter, tenders will be opened in public. The submitted tenders shall

remain valid for 120 days after the closing date. All tenders must be deposited in the tender box either by Bidders’

representative or courier services, no municipal official will take responsibility to deposit any bidders’ documents into the

tender box situated at the address mentioned above.

Evaluation criteria

The bids will be evaluated and adjudicated in terms of 80/20 Preference Point System prescribed by the Preferential

Procurement Policy Framework Act No., pertaining to Preferential Procurement Regulations 2022, as well as the

Joe Gqabi District Municipality’s Supply Chain Management Policy-80 points will account for Price and 20 points relating to

own discretion.

Technical related enquiries should be directed to Mr M Botes (Manager Budget Compliance) by e-mail to

[email protected] during normal office hours. (Between 08H00 to 16H00, Monday to Friday)- Tel: 045 979 3082 or

Evaluation Criteria related enquiries should be directed to Mr. Thomas Maseko (Manager Supply Chain Management) at Joe

Gqabi District Municipality by email [email protected] during normal office hours. (Between 08H00 to 16H00, Monday

to Friday) – Tel: 045 979 3160

Nb: NO bids from persons in the service of the state will be considered for award

MP Nonjola 2

Municipal Manager: Joe Gqabi District Municipality

Digitally Signed: 16.07.2026 Reference: 33532 File plan 8/1

14c68edcc553a69f445c69cdeaf12627

assist the Municipality with the preparation, review, quality assurance and support of the Annual Financial Statements

(“AFS”), audit files, GRAP compliance processes and related financial reporting obligations in accordance with the

Municipal Finance Management Act (“MFMA”), applicable Standards of Generally Recognised Accounting Practice

(“GRAP”), National Treasury guidelines and all other relevant legislation.

The appointment shall be for a period of three (03) years, subject to annual performance assessments and the

continued availability of budget. The Municipality reserves the right to terminate the contract for poor performance or

where continuation is no longer in the best interests of the Municipality

2.1.1 Monitor and support progress on the Municipality’s year-end closure processes in accordance with the approved

Year-End Closure and AFS Preparation Plan;

2.1.2 Prepare, review and recommend all year-end and adjustment journals necessary for the accurate preparation and

fair presentation of the Annual Financial Statements;

2.1.3 Assist with preparation, review and quality assurance of interim financial statements, in-year financial reporting and

other financial disclosures as requested by the Chief Financial Officer;

2.1.4 Identify, assess and process prior period errors where applicable, including:

a) Preparation of correction journals;

b) Preparation of detailed supporting calculations;

c) Drafting of compliant GRAP disclosures; and

d) Advising management on the appropriate accounting treatment and restatement requirements;

2.1.5 Calculate and process the financial implications of employee benefit obligations, including but not limited to:

a) Long-service awards;

b) Post-retirement medical aid obligations;

c) Leave accruals;

d) Bonus provisions;

e) Performance bonuses; and

f) 13th cheque provisions,

g) based on actuarial reports and other supporting information obtained from experts and management;

2.1.6 Review all employee-related provisions and reconciliations prepared by municipal officials and recommend

appropriate accounting adjustments where necessary;

2.1.7 Extract, reconcile and validate all relevant financial information from the Municipality’s financial management

systems and subsidiary systems;

2.1.8 Obtain, assess and consolidate all financial and non-financial information required for preparation of the AFS and

audit support files;

2.1.9 Prepare a complete audit file in both electronic and hardcopy format where required, including:

a) Lead schedules;

b) Supporting reconciliations;

c) Working papers;

d) Supporting evidence;

e) Cross-referencing and indexing;

f) Disclosure support schedules; and

g) Audit-ready supporting documentation;

2.1.10 Ensure that all lead schedules reconcile directly to the AFS, supporting documentation and underlying accounting

records;

2.1.11 Ensure that all electronic audit file references, hyperlinks and scanned supporting documents are properly indexed,

complete and functional;

2.1.12 Prepare detailed external workings for the Cash Flow Statement and ensure that the Cash Flow Statement

balances independently of the financial system;

2.1.13 Prepare all specialist calculations and disclosure schedules required by applicable GRAP Standards and

accounting frameworks;

2.1.14 Assist management in resolving audit queries and requests for information raised by AGSA relating to audit files and

supporting schedules;

2.1.15 Ensure that all supporting schedules are audit-ready and capable of withstanding AGSA verification procedures;

2.1.16 Assist with preparation and maintenance of disclosure checklists and GRAP compliance assessments; and

2.1.17 Ensure that all activities are accompanied by structured skills transfer initiatives aimed at capacitating relevant

municipal officials.

2.2 Deliverable 2: compilation and review of annual financial statements

The Service Provider shall manage and support the compilation of the Municipality’s Annual Financial Statements in terms of

Section 122 of the MFMA and applicable GRAP Standards.

2.2.1 Compile and/or review the following statements and disclosures:

a) Statement of Financial Position;

b) Statement of Financial Performance;

c) Statement of Changes in Net Assets;

d) Cash Flow Statement;

e) Statement of Comparison of Budget and Actual Amounts;

f) Notes to the Annual Financial Statements; and

g) All annexures and supporting disclosures required by legislation or GRAP;

2.2.2 Review and validate detailed Cash Flow Statement workings prepared outside the financial system;

2.2.3 Review, update and draft accounting policies to ensure alignment with:

a) Current GRAP Standards;

b) MFMA requirements;

c) National Treasury guidance; and

d) Applicable accounting best practices;

2.2.4 Review and quality assure the audit file and supporting schedules to ensure completeness, consistency and audit

readiness;

2.2.5 Review the final fixed asset register for:

a) GRAP compliance;

b) Completeness;

c) Accuracy;

d) Correct classification;

e) Useful lives;

f) Componentisation; and

g) Reconciliation to the AFS;

2.2.6 Assist with the unbundling of infrastructure assets and ensure alignment between the asset register and the AFS

disclosures where applicable;

2.2.7 Ensure completeness and accuracy of capital commitments, accruals, provisions and commitments disclosures;

2.2.8 Perform financial risk management calculations and disclosures, including but not limited to:

a) Liquidity risk;

b) Credit risk;

c) Market risk; and

d) Interest rate risk disclosures;

2.2.9 Assess and classify financial instruments and prepare compliant disclosures in accordance with applicable GRAP

Standards;

2.2.10 Assess contingent liabilities, contingent assets and commitments and ensure appropriate recognition and

disclosure;

2.2.11 Review all grant funding reconciliations and ensure accurate accounting treatment and disclosure of:

a) Conditional grants;

b) Unspent grants;

c) Grant receivables;

d) Revenue recognition; and

e) Grant compliance matters;

2.2.12 Review year-end closure journals and general ledger adjustments for accuracy and completeness;

2.2.13 Manage extraction and reconciliation of financial information from all relevant systems and source documents;

2.2.14 Coordinate the gathering of all supporting information required for the AFS compilation process;

2.2.15 Prepare and review all notes, annexures and disclosure schedules supporting the AFS;

2.2.16 Advise municipal officials and management on:

a) Applicable GRAP standards;

b) Accounting treatment of complex transactions;

c) Financial disclosure requirements; and

d) Compliance matters affecting the AFS;

2.2.17 Monitor progress against the approved year-end and AFS preparation plan and provide regular status reports to

management;

2.2.18 Perform detailed internal quality assurance and self-review procedures on all draft AFS prior to submission;

2.2.19 Submit draft Annual Financial Statements to the CFO and Senior Management by no later than 15 August annually;

2.2.20 Provide detailed schedules and explanations of all amendments made following management or audit review

processes;

2.2.21 Ensure that the Annual Financial Statements are finalised and ready for submission to:

a) AGSA;

b) National Treasury; and

c) Provincial Treasury

d) by no later than 31 August annually;

2.2.22 Assist management during the AGSA audit process by:

a) Attending audit meetings;

b) Responding to audit queries;

c) Preparing supporting schedules;

d) Assisting with audit evidence; and

e) Supporting resolution of audit findings;

2.2.23 Incorporate and address matters raised during previous audits, including prior-year findings and management report

recommendations;

2.2.24 Assist with implementation of audit action plans relating to financial reporting and GRAP compliance matters; and

2.2.25 Ensure that all activities are accompanied by formal skills transfer and capacity-building initiatives for relevant

municipal officials.

2.3 Deliverable 3: ad-hoc technical accounting and financial advisory services

3.1 The Service Provider shall commence services within five (5) working days from date of appointment or receipt of

official instruction to commence work.

3.2 Monthly progress meetings shall be held with the Chief Financial Officer or delegated official to monitor progress

against agreed deliverables.

3.3 The Service Provider shall submit monthly progress reports detailing:

a) Work completed;

b) Outstanding matters;

c) Risks identified;

d) Corrective actions required; and

e) Planned activities for the following month.

3.4 Draft audit files and supporting schedules shall be completed and submitted to the Municipality no later than 31 July

annually.

3.5 Draft Annual Financial Statements shall be submitted to the Municipality no later than 15 August annually.

3.6 Final Annual Financial Statements and complete audit-ready files shall be submitted no later than 31 August

annually or such earlier date as may be prescribed by legislation or National Treasury.

3.7 Responses to AGSA audit queries shall be provided within two (2) working days from receipt of the query unless

otherwise agreed in writing.

3.8 Ad-hoc advisory requests shall be responded to within three (3) working days unless the complexity of the matter

requires an extended timeframe approved by the Municipality.

4. Pricing schedule

4.1 The cost structure shall be formulated in a manner to reflect the cost per deliverable per hour/ or a fixed price

irrespective of the number of team members used for that deliverable.

4.2 Traveling shall be calculated from the base premised to the JGDM offices.

4.3 No other cost safe for what is contained within the pricing schedule shall be considered.

4.4 NOTE*** Pricing Schedule must be completed in full, failure to do so shall render the bid non responsive.

The bids will be evaluated on the basis of the Preferential Procurement Policy Framework Act (Act No.5, 2000), and the

regulations pertaining thereto (2022), as well as the Joe Gqabi District Municipality’s Supply Chain Management Policy 80/20

preference point system will be used.

Within the boundaries of the Joe 10 Attach a proof of company office ad-

Gqabi District Municipality (JGDM) dress (Municipal account of owner of

the relevant premises, not older than

Within the boundaries of the 5 90 days or Municipal Clearance cerEastern Cape but outside JGDM tificate or lease agreement clearly

ascribing responsibility of municipal

Outside of the boundaries of the 0

services/ levies (Lessor or Lessee)

Completed tender documents must be placed in a sealed envelope clearly marked “PROVISION OF ANNUAL FINANCIAL

SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM: 2026/27-003” with an accompanying electronic submission

on USB flash drive clearly marked with the specific tender number. These must be deposited in the Tender Box of Joe Gqabi

The Joe Gqabi District Municipality [JGDM] has identified a general set of prerequisites for procurement. Bids will

not be considered should the prerequisites not be met.

1.1 General prerequisites

Introduction

The word “Bidder” in these conditions shall mean and include any firm of Contractors or any company or body

incorporated or unincorporated.

The word “Municipality” in these conditions shall mean the Joe Gqabi District Municipality.

Completed bid documents must be placed in a sealed envelope clearly marked “PROVISION OF ANNUAL

FINANCIAL SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM: 2026/27-003” with an accompanying

electronic submission on USB flash drive clearly marked with the specific tender number must be placed in the

formal Tender Box situated outside the Main Building – JOE GQABI DISTRICT MUNICIPALITY, Corner of Cole &

Graham Streets, Barkly East before closing time of 12H00 (Noon) on 17 AUGUST 2026.

Technical related enquiries should be directed to Mr M Botes (Manager Budget Compliance) by e-mail to

[email protected] during normal office hours. (Between 08H00 to 16H00, Monday to Friday) – Tel: 045 979

3082

Evaluation criteria related enquiries should be directed to Mr T. Maseko (Manager Supply Chain Management) at

Joe Gqabi District Municipality by email to: [email protected] during normal office hours. (Between 08H00 to

16H00, Monday to Friday – Tel: 045 979 3160

5. Use of contract documents and information; inspection

4.1 The goods supplied shall conform to the standards mentioned in the bidding documents and

specifications.

5. Use of contract documents and information; inspection

6. The provider shall not, without the purchaser’s prior written consent, disclose the contract, or any

provision thereof, or any specification, plan, drawing, pattern, sample, or information furnished by or on

behalf of the purchaser in connection therewith, to any person other than a person employed by the

provider in the performance of the contract. Disclosure to any such employed person shall be made in

confidence and shall extend only so far as may be necessary for purposes of such performance.

2. The provider shall not, without the purchaser’s prior written consent, make use of any document or information

mentioned in GCC clause 5.1 except for purposes of performing the contract.

3. Any document, other than the contract itself mentioned in GCC clause 5.1 shall remain the property of the

purchaser and shall be returned (all copies) to the purchaser on completion of the provider’s performance under the

contract if so required by the purchaser.

4. The provider shall permit the purchaser to inspect the provider’s records relating to the performance of the provider

and to have them audited by auditors appointed by the purchaser, if so required by the purchaser.

8.1 All pre-bidding testing will be for the account of the bidder.

8.2 If it is a bid condition that supplies to be produced or services to be rendered should at any stage during production

or execution or on completion be subject to inspection, the premises of the bidder or contractor shall be open, at

all reasonable hours, for inspection by a representative of the purchaser or an organization acting on behalf of the

purchaser.

8.3 If there are no inspection requirements indicated in the bidding documents and no mention is made in the contract,

but during the contract period it is decided that inspections shall be carried out, the purchaser shall itself make the

necessary arrangements, including payment arrangements with the testing authority concerned.

8.4 If the inspections, tests and analyses referred to in clause 8.2 & 8.3 show the supplies to be in accordance with the

contract requirements, the cost of the inspections, tests and analyses shall be defrayed by the purchaser.

8.5 Where the supplies or services referred to in clauses 8.2 and 8.3 do not comply with the contract requirements,

irrespective of whether such supplies or services are accepted or not, the cost in connection with these

inspections, tests or analyses shall be defrayed by the provider.

8.6 Supplies and services which are referred to in clauses 8.2 and 8.3 and which do not comply with the contract

requirements may be rejected.

8.7 Any contract supplies may on or after delivery be inspected, tested or analysed and may be rejected if found not to

comply with the requirements of the contract. Such rejected supplies shall be held at the cost and risk of the

provider who shall, when called upon, remove them immediately at his own cost and forthwith substitute them with

supplies which do not comply with the requirements of the contract. Failing such removal the rejected supplies

shall be returned at the providers cost and risk. Should the provider fail to provide the substitute supplies

forthwith, the purchaser may, without giving the provider further opportunity to substitute the rejected supplies,

purchase such supplies as may be necessary at the expense of the provider.

8.8 The provisions of clauses 8.4 to 8.7 shall not prejudice the right of the purchaser to cancel the contract on account

of a breach of the conditions thereof, or to act in terms of Clause 23 of GCC.

4.1 The cost structure shall be formulated in a manner to reflect the cost per deliverable per hour/ or a fixed price

irrespective of the number of team members used for that deliverable.

4.2 Traveling shall be calculated from the base premised to the JGDM offices.

4.3 No other cost safe for what is contained within the pricing schedule shall be considered.

4.4 NOTE*** Pricing Schedule must be completed in full, failure to do so shall render the bid non responsive.

Year One

Deliverable Description Units or Quantity Rate per unit (VAT

fixed Excl.)

cost

1 Lead schedules/ Accounting Hours 1 R

Support / Audit queries

2 Annual Financial Fixed cost - R

Statements (Including all (inclusive

specialist calculations of hour

required to compile AFS) labour)

3 Any Ad-hoc requests Hours 1 R

4 All inclusive traveling time Per trip 1 R

and cost with return to

Jgdm

5 All inclusive accommodation Per 1 R

and subsistence allowance person

per night

Sub-Total (A)

Year two

Deliverable Description Units or Quantity Rate per unit (VAT Excl)

fixed

cost

1 Lead schedules/ Accounting Hours 1 R

Support / Audit queries

2 Annual Financial Fixed cost - R

Statements (Including all (inclusive

specialist calculations of hour

required to compile AFS) labour)

3 Any Ad-hoc requests Hours 1 R

4 All inclusive traveling time Per trip 1 R

and cost with return to

Jgdm

5 All inclusive accommodation Per 1 R

and subsistence allowance person

per night

Sub-Total (B)

R

Year three

Deliverable Description Units or Quantity Rate per unit (VAT

fixed Excl.)

cost

1 Lead schedules/ Accounting Hours 1 R

Support / Audit queries

2 Annual Financial Fixed cost - R

Statements (Including all (inclusive

specialist calculations of hour

required to compile AFS) labour)

3 Any Ad-hoc requests Hours 1 R

4 All inclusive traveling time Per trip 1 R

and cost with return to

Jgdm

5 All inclusive accommodation Per 1 R

and subsistence allowance person

per night

Sub-Total (C) R

Pricing Summary

Description sub-total per table above

Sub-Total for Table A R

Sub –Total for Table B R

Sub- Total for Table C R

Sub- Total (A+B+C) R

VAT

Total Price on offer R

agreed upon in advance by the parties and shall not exceed the prevailing rates charged to other parties by the

provider for similar services.

Csd registration number

CSD registration can be done online via their website at https://secure

Central Supplier Database must be

Central Supplier Database (CSD)

Appointment letters

Appointment letter OR Order

e certificate or lease agreement or proof of address and

2. Bidders must be registered on National Treasury's Central Supplier Database (CSD).

to ABSA, 2380000019) Please quote the company name and bid number as reference. Payments must be made at the

nicipal account not older than 90 days or Municipal Clearance certificate or lease agreement or proof of address and

Points Allocation: 5 points

B-BBEE Details: be deposited in the tender box either by Bidders’

representative or courier services, no municipal official will take responsibility to deposit any bidders’ documents into the

tender box situated at the address mentioned above.

Evaluation criteria

The bids will be evaluated and adjudicated in terms of 80/20 Preference Point System prescribed by the Preferential

Procurement Policy Framework Act No., pertaining to Preferential Procurement Regulations 2022, as well as the

Joe Gqabi District Municipality’s Supply Chain Management Policy-80 points will account for Price and 20 points relating to

Specific Goals. Additionally to bid document completeness check and compliance with any tender conditions and failure to

comply will render the bid non-responsive. Bids will be subjected to functionality criteria and bids that scores less than 60 out

of 100 points will be considered non-responsive.

It is a prerequisite that all prospective service providers who are not yet registered on the Central Supplier Database must be

registered. The CSD registration can be done online via their website at https://secure.csd.gov.za

The Council reserves the right to extend the Tender Period and/or alter Conditions of Tender during the Tender Period at its

own discretion.

Technical related enquiries should be directed to Mr M Botes (Manager Budget Compliance) by e-mail to

[email protected] during normal office hours. (Between 08H00 to 16H00, Monday to Friday)- Tel: 045 979 3082 or

Evaluation Criteria related enquiries should be directed to Mr. Thomas Maseko (Manager Supply Chain Management) at Joe

Gqabi District Municipality by email [email protected] during normal office hours. (Between 08H00 to 16H00, Monday

to Friday) – Tel: 045 979 3160

Nb: NO bids from persons in the service of the st

HDI Requirement: 51 %

Specific Goals: 20

16. Payment
17. Prices
18. Contract amendments
19. Assignment
20. Subcontracts
21. Delays in the supplier’s performance
22. Penalties
23. Termination for default
24. Dumping and countervailing duties
25. Force Majeure
26. Termination for insolvency
27. Settlement of disputes
28. Limitation of liability
29. Governing language
30. Applicable law
31. Notices
32. Taxes and duties
33. Transfer of Contracts
34. Amendments of contracts

General conditions of contract

1. Definitions

The following terms shall be interpreted as indicated:

1.1 “Closing time” means the date and hour specified in the bidding documents for the receipt of bids.

1.2 “Contract” means the written agreement entered into between the purchaser and the provider, as recorded in the

contract form signed by the parties, including all attachments and appendices thereto and all documents

incorporated by reference therein.

1.3 “Contract price” means the price payable to the provider under the contract for the full and proper performance of

his contractual obligations.

1.4 “Corrupt practice” means the offering, giving, receiving, or soliciting of any thing of the value to influence the

action of a public official in the procurement process or in contract execution.

1.5 “Countervailing duties” are imposed in cases where an enterprise abroad is subsidized by its government and

encouraged to market its products internationally.

1.6 “Country of origin” means the place where the goods were mined, grown or produced or from which the services

are supplied. Goods are produced when, through manufacturing, processing or substantial and major assembly of

components, a commercially recognized new product results that is substantially different in basic characteristics or

in purpose or utility from its components.

1.7 “Day” means calendar day.

1.8 “Delivery” means delivery in compliance of the conditions of the contract or order.

1.9 “Delivery ex stock” means immediate delivery directly from stock actually on hand.

1.10 “Delivery into consignees store or to his site” means delivered and unloaded in the specified store or depot or

on the specified site in compliance with the conditions of the contract or order, the provider bearing all risks and

charges involved until the supplies are so delivered and a valid receipt is obtained.

1.11 “Dumping” occurs when a private enterprise abroad market its goods on own initiative in the RSA at lower prices

than that of the country of origin and which have the potential to harm the local industries in the RSA.

1.12 “Force majeure” means an event beyond the control of the provider and not involving the provider’s fault or

negligence and not foreseeable. Such events may include, but is not restricted to, acts of the purchaser in its

sovereign capacity, wars or revolutions, fires, floods, epidemics, quarantine restrictions and freight embargoes.

1.13 “Fraudulent practice” means a misrepresentation of facts in order to influence a procurement process or the

execution of a contract to the detriment of any bidder, and includes collusive practice among bidders (prior to or

after bid submission) designed to establish bid prices at artificial non-competitive levels and to deprive the bidder of

the benefits of free and open competition.

1.14 “GCC” means the General Conditions of Contract.

1.15 “Goods” means all of the equipment, machinery, and/or other materials that the provider is required to supply to

the purchaser under the contract.

1.16 “Imported content” means that portion of the bidding price represented by the cost of components, parts or

materials which have been or are still to be imported (whether by the provider or his subcontractors) and which

costs are inclusive of the costs abroad, plus freight and other direct importation costs such as land costs, dock

dues, import duty, sales duty or other similar tax or duty at the South African place of entry as well as transportation

and handling charges to the factory in the Republic where the supplies covered by the bid will be manufactured.

1.17 “Local content” means that portion of the bidding price which is not included in the imported content provided that

local manufacture does take place.

1.18 “Manufacture” means the production of products in a factory using labour, materials, components and machinery

and includes other related value-adding activities.

1.19 “Order” means an official written order issued for the supply of goods or works or the rendering of a service.

1.20 “Project site,” where applicable, means the place indicated in bidding documents.

1.21 “Purchaser” means the organization purchasing the goods.

1.22 “Republic” means the Republic of South Africa.

1.23 “SCC” means the Special Conditions of Contract.

1.24 “Services” means those functional services ancillary to the supply of the goods, such as transportation and any

other incidental services, such as installation, commissioning, provision of technical assistance, training, catering,

gardening, security, maintenance and other such obligations of the provider covered under the contract.

1.25 “Written” or “in writing” means hand-written in ink or any form of electronic or mechanical writing.

2. Application

2.1 These general conditions are applicable to all bids, contracts and orders including bids for functional and

professional services (excluding professional services related to the building and construction industry), sales,

hiring, letting and the granting or acquiring of rights, but excluding immovable property, unless otherwise in the

bidding documents.

2.2 Where applicable, special conditions of contract are also laid down to cover specific supplies, services or works.

2.3 Where such special conditions of contract are in conflict with these general conditions, the special conditions shall

apply.

3. General

3.1 Unless otherwise indicated in the bidding documents, the purchaser shall not be liable for any expense incurred in

the preparation and submission of a bid. Where applicable a non-refundable fee for documents may be charged.

3.2 Invitations to bid are usually published in locally distributed news media and in the institution’s website.

4. Standards

4.1 The goods supplied shall conform to the standards mentioned in the bidding documents and

specifications.

5. Use of contract documents and information; inspection

6. The provider shall not, without the purchaser’s prior written consent, disclose the contract, or any

provision thereof, or any specification, plan, drawing, pattern, sample, or information furnished by or on

behalf of the purchaser in connection therewith, to any person other than a person employed by the

provider in the performance of the contract. Disclosure to any such employed person shall be made in

confidence and shall extend only so far as may be necessary for purposes of such performance.

2. The provider shall not, without the purchaser’s prior written consent, make use of any document or information

mentioned in GCC clause 5.1 except for purposes of performing the contract.

3. Any document, other than the contract itself mentioned in GCC clause 5.1 shall remain the property of the

purchaser and shall be returned (all copies) to the purchaser on completion of the provider’s performance under the

contract if so required by the purchaser.

4. The provider shall permit the purchaser to inspect the provider’s records relating to the performance of the provider

and to have them audited by auditors appointed by the purchaser, if so required by the purchaser.

6. Patent rights

6.1 The provider shall indemnify the purchaser against all third-party claims of infringement of patent,

trademark, or industrial design rights arising from use of goods or any part thereof by the purchaser.

1. When a provider developed documentation/projects for the municipality or municipal entity, the intellectual, copy

and patent rights or ownership or such documents or projects will vest in the municipality or municipal entity.

7. Performance Security

7.1 Within thirty (30) days of receipt of the notification of contract award, the successful bidder shall furnish to

the purchaser the performance security of the amount specified in SCC.

7.2 The proceeds of the performance security shall be payable to the purchaser as compensation for any loss resulting

from the provider’s failure to complete his obligations under the contract.

7.3 The performance security shall be denominated in the currency of the contract, or in a freely convertible currency

acceptable to the purchaser and shall be in one of the following forms:

(a) a bank guarantee or an irrevocable letter of credit issued by a reputable bank located in the purchaser’s

country or abroad, acceptable to the purchaser, in the form provided in the bidding documents or another

form acceptable to the purchaser; or

(b) a cashier’s or certified cheque.

7.4 The performance security will be discharged by the purchaser and returned to the provider not later than thirty (30)

days following the date of completion of the provider’s performance obligations under the contract, including any

warranty obligations, unless otherwise specified.

8. Inspections, tests and analyses

8.1 All pre-bidding testing will be for the account of the bidder.

8.2 If it is a bid condition that supplies to be produced or services to be rendered should at any stage during production

or execution or on completion be subject to inspection, the premises of the bidder or contractor shall be open, at

all reasonable hours, for inspection by a representative of the purchaser or an organization acting on behalf of the

purchaser.

8.3 If there are no inspection requirements indicated in the bidding documents and no mention is made in the contract,

but during the contract period it is decided that inspections shall be carried out, the purchaser shall itself make the

necessary arrangements, including payment arrangements with the testing authority concerned.

8.4 If the inspections, tests and analyses referred to in clause 8.2 & 8.3 show the supplies to be in accordance with the

contract requirements, the cost of the inspections, tests and analyses shall be defrayed by the purchaser.

8.5 Where the supplies or services referred to in clauses 8.2 and 8.3 do not comply with the contract requirements,

irrespective of whether such supplies or services are accepted or not, the cost in connection with these

inspections, tests or analyses shall be defrayed by the provider.

8.6 Supplies and services which are referred to in clauses 8.2 and 8.3 and which do not comply with the contract

requirements may be rejected.

8.7 Any contract supplies may on or after delivery be inspected, tested or analysed and may be rejected if found not to

comply with the requirements of the contract. Such rejected supplies shall be held at the cost and risk of the

provider who shall, when called upon, remove them immediately at his own cost and forthwith substitute them with

supplies which do not comply with the requirements of the contract. Failing such removal the rejected supplies

shall be returned at the providers cost and risk. Should the provider fail to provide the substitute supplies

forthwith, the purchaser may, without giving the provider further opportunity to substitute the rejected supplies,

purchase such supplies as may be necessary at the expense of the provider.

8.8 The provisions of clauses 8.4 to 8.7 shall not prejudice the right of the purchaser to cancel the contract on account

of a breach of the conditions thereof, or to act in terms of Clause 23 of GCC.

9. Packaging

9.1 The provider shall provide such packaging of the goods as is required to prevent their damage or deterioration

during transit to their final destination, as indicated in the contract. The packaging shall be sufficient to withstand,

without limitation, rough handling during transit and exposure to extreme temperatures, salt and precipitation during

transit, and open storage. Packaging, case size and weights shall take into consideration, where appropriate, the

remoteness of the good’s final destination and the absence of heavy handling facilities at all points in transit.

9.2 The packaging, marking and documentation within and outside the packages shall comply strictly with such special

requirements as shall be expressly provided for in the contract, including additional requirements, if any, and in any

subsequent instructions ordered by the purchaser.

10. Delivery and documents

.1 Delivery of the goods and arrangements for shipping and clearance obligations shall be made by the provider in

accordance with the terms specified in the contract.

11. Insurance

.1 The goods supplied under the contract shall be fully insured in a freely convertible currency against loss or damage

incidental to manufacture or acquisition, transportation, storage and delivery in the manner specified.

12. Transportation

12.1 Should a price other than an all-inclusive delivered price be required, this shall be specified.

13. Incidental services

14. The provider may be required to provide any or all of the following services, including additional services, if any:

 performance or supervision of on-site assembly and/or commissioning of the supplied goods;

 furnishing of tools required for assembly and/or maintenance of the supplied goods;

 furnishing of a detailed operations and maintenance manual for each appropriate unit of the supplied

goods;

 performance or supervision or maintenance and/or repair of the supplied goods, for a period of time agreed

by the parties, provided that this service shall not relieve the provider of any warranty obligations under this

contract; and

 training of the purchaser’s personnel, at the provider’s plant and/or on-site, in assembly, start-up,

operation, maintenance, and/or repair of the supplied goods.

2. Prices charged by the provider for incidental services, if not included in the contract price for the goods, shall be

agreed upon in advance by the parties and shall not exceed the prevailing rates charged to other parties by the

provider for similar services.

14. Spare parts

.1 As specified, the provider may be required to provide any or all of the following materials, notifications, and

information pertaining to spare parts manufactured or distributed by the provider:

(a) such spare parts as the purchaser may elect to purchase from the provider, provided that this election shall

not relieve the provider of any warranty obligations under the contract, and

(b) in the event of termination of production of the spare parts:

(i) Advance notification to the purchaser of the pending termination, in sufficient time to permit the

purchaser to procure needed requirements; and

(ii) Following such termination, furnishing at no cost to the purchaser, the blueprints, drawings, and

specifications of the spare parts, if requested.

15.1 The provider warrants that the goods supplied under the contract are new, unused, of the most recent or current

models and that, they incorporate all recent improvements in design and materials unless provided otherwise in the

contract. The provider further warrants that all goods supplied under this contract shall have no defect, arising from

design, materials, or workmanship (except when the design and/or material is required by the purchaser’s

specifications) or from any act or omission of the provider, that may develop under normal use of the supplied

goods in the conditions prevailing in the country of final destination.

15.2 This warranty shall remain valid for thirty six (36) months after the goods, or any portion thereof as the case may be,

have been delivered to and accepted at the final destination indicated in the contract, or for eighteen (18) months

after the date of shipment from the port or place of loading in the source country, whichever period concludes

earlier, unless specified otherwise.

15.3 The purchaser shall promptly notify the provider in writing of any claims arising under this warranty.

15.4 Upon receipt of such notice, the provider shall, within the period specified and with all reasonable speed, repair or

replace the defective goods or parts thereof, without costs to the purchaser.

15.5 If the provider, having been notified, fails to remedy the defect(s) within the period specified, the purchaser may

proceed to take such remedial action as may be necessary, at the provider’s risk and expense and without prejudice

to any other rights which the purchaser may have against the provider under the contract.

16. Payment

16.1 The method and conditions of payment to be made to the provider under this contract shall be specified

16.2 The provider shall furnish the purchaser with an invoice accompanied by a copy of the delivery note and upon

fulfilment of other obligations stipulated in the contract.

16.3 Payments shall be made promptly by the purchaser, but in no case later than thirty (30) days after submission of a

valid tax invoice or claim by the provider.

16.4 Payment will be made in Rand unless otherwise stipulated.

17. Prices

18. Prices charged by the provider for goods delivered and services performed under the contract shall not vary from

the prices quoted by the provider in his bid, with the exception of any price adjustments authorized or in the

purchaser’s request for bid validity extension, as the case may be.

18. Increase/decrease of quantities

18.1 In cases where the estimated value of the envisaged changes in purchase does not exceed 15% of the total value

of the original contract, the contractor may be instructed to deliver the revised quantities. The contractor may be

approached to reduce the unit price, and such offers may be accepted provided that there is no escalation in price.

a) Be limited to services falling within the scope of this contract;

b) Be performed under the direction and oversight of JGDM;

c) Be subject to the rates, terms and conditions contained in this contract unless otherwise approved in writing by

Jgdm;

d) Not create a separate contractual relationship between the Service Provider and the local municipality concerned;

and

e) Be undertaken only where required by JGDM in support of its district-wide financial management and capacity-

building initiatives.

2.3.9.4 JGDM does not guarantee any minimum volume of work under this clause and reserves the right to determine the

extent and frequency of such support based on operational requirements, available funding and municipal support

needs.

7.1 The Municipality reserves the right to monitor and evaluate the performance of the Service Provider against agreed

deliverables, quality standards and timeframes.

7.2 Poor performance shall include, but not be limited to:

a) Failure to meet agreed deadlines;

b) Submission of incomplete or inaccurate work;

c) Failure to comply with GRAP or legislative requirements;

d) Repeated audit findings attributable to the Service Provider’s work;

e) Failure to attend scheduled meetings;

f) Failure to respond to audit queries within agreed timeframes; or

g) Failure to provide suitably qualified personnel.

7.3 Where poor performance is identified, the Municipality shall issue a written notice requiring the Service Provider to

remedy the default within five (5) working days.

7.4 Should the Service Provider fail to remedy the default within the prescribed period, the Municipality may impose

penalties as follows:

a) A penalty of 0.5% of the affected deliverable value per completed working day of delay, limited to a

maximum of 10% of the value of that deliverable.

b) Withholding of payment until satisfactory completion of the deliverable;

c) Reduction in scope of work;

d) Appointment of another service provider at the cost of the defaulting Service Provider; or

e) Termination of the contract for material breach.

7.5 The Municipality may recover any losses, penalties, audit costs or damages incurred as a result of negligence, poor

performance or non-performance by the Service Provider.

7.6 Repeated poor performance or failure to meet critical deadlines may result in termination of the contract and

reporting of the Service Provider to the National Treasury database of restricted suppliers where applicable.

7.7 The imposition of penalties shall not relieve the Service Provider from its contractual obligations.

8. Evaluation criteria

equipment involved in the fulfillment of this contract and shall indemnify the Council and the Municipality against all

risks or claims which may arise.

to Council for scrutiny. Failure to do so within 14 (fourteen) days of acceptance of this Bid will be deemed to be a

material breach of this contract and will render the contract null and void.

1.1 “Closing time” means the date and hour specified in the bidding documents for the receipt of bids.

1.2 “Contract” means the written agreement entered into between the purchaser and the provider, as recorded in the

contract form signed by the parties, including all attachments and appendices thereto and all documents

incorporated by reference therein.

1.3 “Contract price” means the price payable to the provider under the contract for the full and proper performance of

his contractual obligations.

1.4 “Corrupt practice” means the offering, giving, receiving, or soliciting of any thing of the value to influence the

action of a public official in the procurement process or in contract execution.

1.5 “Countervailing duties” are imposed in cases where an enterprise abroad is subsidized by its government and

encouraged to market its products internationally.

1.6 “Country of origin” means the place where the goods were mined, grown or produced or from which the services

are supplied. Goods are produced when, through manufacturing, processing or substantial and major assembly of

components, a commercially recognized new product results that is substantially different in basic characteristics or

in purpose or utility from its components.

1.7 “Day” means calendar day.

1.8 “Delivery” means delivery in compliance of the conditions of the contract or order.

1.9 “Delivery ex stock” means immediate delivery directly from stock actually on hand.

1.10 “Delivery into consignees store or to his site” means delivered and unloaded in the specified store or depot or

on the specified site in compliance with the conditions of the contract or order, the provider bearing all risks and

charges involved until the supplies are so delivered and a valid receipt is obtained.

1.11 “Dumping” occurs when a private enterprise abroad market its goods on own initiative in the RSA at lower prices

than that of the country of origin and which have the potential to harm the local industries in the RSA.

1.12 “Force majeure” means an event beyond the control of the provider and not involving the provider’s fault or

negligence and not foreseeable. Such events may include, but is not restricted to, acts of the purchaser in its

sovereign capacity, wars or revolutions, fires, floods, epidemics, quarantine restrictions and freight embargoes.

1.13 “Fraudulent practice” means a misrepresentation of facts in order to influence a procurement process or the

execution of a contract to the detriment of any bidder, and includes collusive practice among bidders (prior to or

after bid submission) designed to establish bid prices at artificial non-competitive levels and to deprive the bidder of

the benefits of free and open competition.

1.14 “GCC” means the General Conditions of Contract.

1.15 “Goods” means all of the equipment, machinery, and/or other materials that the provider is required to supply to

the purchaser under the contract.

1.16 “Imported content” means that portion of the bidding price represented by the cost of components, parts or

materials which have been or are still to be imported (whether by the provider or his subcontractors) and which

costs are inclusive of the costs abroad, plus freight and other direct importation costs such as land costs, dock

dues, import duty, sales duty or other similar tax or duty at the South African place of entry as well as transportation

and handling charges to the factory in the Republic where the supplies covered by the bid will be manufactured.

1.17 “Local content” means that portion of the bidding price which is not included in the imported content provided that

local manufacture does take place.

1.18 “Manufacture” means the production of products in a factory using labour, materials, components and machinery

and includes other related value-adding activities.

1.19 “Order” means an official written order issued for the supply of goods or works or the rendering of a service.

1.20 “Project site,” where applicable, means the place indicated in bidding documents.

1.21 “Purchaser” means the organization purchasing the goods.

1.22 “Republic” means the Republic of South Africa.

1.23 “SCC” means the Special Conditions of Contract.

1.24 “Services” means those functional services ancillary to the supply of the goods, such as transportation and any

other incidental services, such as installation, commissioning, provision of technical assistance, training, catering,

gardening, security, maintenance and other such obligations of the provider covered under the contract.

1.25 “Written” or “in writing” means hand-written in ink or any form of electronic or mechanical writing.

6.1 The provider shall indemnify the purchaser against all third-party claims of infringement of patent,

trademark, or industrial design rights arising from use of goods or any part thereof by the purchaser.

7.1 Within thirty (30) days of receipt of the notification of contract award, the successful bidder shall furnish to

the purchaser the performance security of the amount specified in SCC.

7.2 The proceeds of the performance security shall be payable to the purchaser as compensation for any loss resulting

from the provider’s failure to complete his obligations under the contract.

7.3 The performance security shall be denominated in the currency of the contract, or in a freely convertible currency

acceptable to the purchaser and shall be in one of the following forms:

(a) a bank guarantee or an irrevocable letter of credit issued by a reputable bank located in the purchaser’s

country or abroad, acceptable to the purchaser, in the form provided in the bidding documents or another

form acceptable to the purchaser; or

(b) a cashier’s or certified cheque.

7.4 The performance security will be discharged by the purchaser and returned to the provider not later than thirty (30)

days following the date of completion of the provider’s performance obligations under the contract, including any

warranty obligations, unless otherwise specified.

 performance or supervision of on-site assembly and/or commissioning of the supplied goods;

 furnishing of tools required for assembly and/or maintenance of the supplied goods;

 furnishing of a detailed operations and maintenance manual for each appropriate unit of the supplied

goods;

 performance or supervision or maintenance and/or repair of the supplied goods, for a period of time agreed

by the parties, provided that this service shall not relieve the provider of any warranty obligations under this

contract; and

 training of the purchaser’s personnel, at the provider’s plant and/or on-site, in assembly, start-up,

operation, maintenance, and/or repair of the supplied goods.

.1 As specified, the provider may be required to provide any or all of the following materials, notifications, and

information pertaining to spare parts manufactured or distributed by the provider:

(a) such spare parts as the purchaser may elect to purchase from the provider, provided that this election shall

not relieve the provider of any warranty obligations under the contract, and

(b) in the event of termination of production of the spare parts:

(i) Advance notification to the purchaser of the pending termination, in sufficient time to permit the

purchaser to procure needed requirements; and

(ii) Following such termination, furnishing at no cost to the purchaser, the blueprints, drawings, and

specifications of the spare parts, if requested.

15. Warranty

15.1 The provider warrants that the goods supplied under the contract are new, unused, of the most recent or current

models and that, they incorporate all recent improvements in design and materials unless provided otherwise in the

contract. The provider further warrants that all goods supplied under this contract shall have no defect, arising from

design, materials, or workmanship (except when the design and/or material is required by the purchaser’s

specifications) or from any act or omission of the provider, that may develop under normal use of the supplied

goods in the conditions prevailing in the country of final destination.

15.2 This warranty shall remain valid for thirty six (36) months after the goods, or any portion thereof as the case may be,

have been delivered to and accepted at the final destination indicated in the contract, or for eighteen (18) months

after the date of shipment from the port or place of loading in the source country, whichever period concludes

earlier, unless specified otherwise.

15.3 The purchaser shall promptly notify the provider in writing of any claims arising under this warranty.

15.4 Upon receipt of such notice, the provider shall, within the period specified and with all reasonable speed, repair or

replace the defective goods or parts thereof, without costs to the purchaser.

15.5 If the provider, having been notified, fails to remedy the defect(s) within the period specified, the purchaser may

proceed to take such remedial action as may be necessary, at the provider’s risk and expense and without prejudice

to any other rights which the purchaser may have against the provider under the contract.

Closing date: 17 august 2026

Closing time: 12:00 (noon)

The bids will be evaluated and adjudicated in terms of 80/20 Preference Point System prescribed by the Preferential

Procurement Policy Framework Act No., pertaining to Preferential Procurement Regulations 2022, as well as the

Joe Gqabi District Municipality’s Supply Chain Management Policy-80 points will account for Price and 20 points relating to

Specific Goals. Additionally to bid document completeness check and compliance with any tender conditions and failure to

comply will render the bid non-responsive. Bids will be subjected to functionality criteria and bids that scores less than 60 out

of 100 points will be considered non-responsive.

It is a prerequisite that all prospective service providers who are not yet registered on the Central Supplier Database must be

registered. The CSD registration can be done online via their website at https://secure.csd.gov.za

The Council reserves the right to extend the Tender Period and/or alter Conditions of Tender during the Tender Period at its

own discretion.

Technical related enquiries should be directed to Mr M Botes (Manager Budget Compliance) by e-mail to

[email protected] during normal office hours. (Between 08H00 to 16H00, Monday to Friday)- Tel: 045 979 3082 or

Evaluation Criteria related enquiries should be directed to Mr. Thomas Maseko (Manager Supply Chain Management) at Joe

Gqabi District Municipality by email [email protected] during normal office hours. (Between 08H00 to 16H00, Monday

to Friday) – Tel: 045 979 3160

Nb: NO bids from persons in the service of the state will be considered for award

Issued by

Mr. M. P Nonjola

Municipal Manager

Joe Gqabi District Municipality

MP Nonjola 2

Municipal Manager: Joe Gqabi District Municipality

Digitally Signed: 16.07.2026 Reference: 33532 File plan 8/1

14c68edcc553a69f445c69cdeaf12627

Bidders shall take note of the following bid conditions:

1. JGDM shall not do business with any person in the service of the state.

2. Bidders must be registered on National Treasury's Central Supplier Database (CSD).

3. The Joe Gqabi District Municipality Supply Chain Management Policy will apply.

4. The Joe Gqabi District Municipality does not bind itself to accept the lowest bid or any other bid and reserves the

right to accept the whole or part of the bid and to award to more than one bidder.

5. The Joe Gqabi District Municipality reserves the right to appoint more than one service provider.

6. Bids which are late, incomplete, unsigned or submitted by facsimile or electronically, will not be accepted.

7. All pages must be signed where necessary.

8. The completed and signed bid document must be submitted as original.

9. Additional annexure(s) is / are accepted only if cross referencing has been done and the page signed.

10. Bids submitted are to hold good for a period of 120 days.

11. Maximum of 20 points will be awarded to tender for specific goals for the Tenderer. Points scored on specific goals

will be added to the points scored for price.

12. SARS pin and Tax Reference Number to be declared in the bid (cover page of the bid document). In the case of a

Trust, Joint Venture, or Consortium each party to a Trust / Joint Venture/Consortium should submit a separate Tax

Clearance Certificate

13. Bid documents must remain intact

14. Attach a proof of company office address regarding claiming of points for locality component per specific goals (Mu-

nicipal account not older than 90 days or Municipal Clearance certificate or lease agreement or proof of address and

affidavit from village residents only) FOR LOCAL MUNICIPALITY AND DISTRICT MUNICIPALITY

15. Use of Tippex AND erasable ink will render the bid non- responsive.

16. Declaration pages must be fully completed and signed.

17. Joint Ventures / consortiums must provide signed copies of such agreements and all other returnable documents for

each partner to the Joint Venture.

18. Failure to complete and submit ALL required information will result in the bid being deemed non-responsive.

A. Functionality

The bids will be evaluated on the basis of the Preferential Procurement Policy Framework Act (Act No.5, 2000), and the

regulations pertaining thereto (2022), as well as the Joe Gqabi District Municipality’s Supply Chain Management Policy 80/20

preference point system will be used.

Criteria evidence points allocation

Criteria max points min points

1. Experience 1. Capacity As- 5 Points per completed 30 20

of a company sessment project up to a maximum

Attach proof of previously of 30 points

Evidence of completed completed projects.

projects on local gov- Acceptable proof includes:

ernment for Municipal

Annual Financial a) Appointment letters

Statement Compilation or

not older than 5 years b) Orders or

(2020/21, 2021/22, c) Contract or

2022/23, 2023/2024,

d) Invoices2024/2025)

And

2. Performance

For each completed project

as mentioned above

complete corresponding

JGDM Performance

Assessment Form (attached

in the tender document)

signed and stamped by each

previous client for the

submitted projects for each

Appointment letter OR Order

OR Contract OR Invoice

2. Qualifications Provide CV and a certified A team (minimum of three 30 20

and Expe- copy of qualifications of the members) with a three or

rience team members more CA’s, with a

minimum 3 years

Municipal AnnualTeam member’s

Financial Statementqualifications and

Compilation Experienceexperience

A team (minimum of three 20

members) with two CA’s,

with a minimum 3 years

Municipal Annual

Financial Statement

Compilation Experience

A team (minimum of three 10

members) with one CA,

with a minimum 3 years

Municipal Annual

Financial Statement

Compilation Experience

3. Compilation of Provide Letter from More than 8 clean audits 40 20

financial Municipality as evidence of 7- 8 clean audits 30

Statements at the Audit Outcome for the 5 - 6 clean audits 20

last 3 financial years 3 - 4 clean audits 10 municipalities

(2022/23, 2023/24, 2024/25) 2 clean audits 5 who obtained

clean audits 0 – clean audits 0

Total 100 60

 Bidders must obtain minimum of 60 out of 100 points to qualify for the evaluation of price and

preference points.

 Bidders must obtain minimum required points for each sub-criterion.

IMPORTANT NOTICE**** Evidence to be submitted in support of Functionality Criteria

(1) The below table must be used in conjunction with the attached CV’s with proof of registration with SAICA

or equivalent for chartered accountants as supporting evidence for points claimed in relation to

functionality point 2

No Name & Surname SAICA or Employee or Tender

chartered Partner document page

accountant

equivalent reference

number

(2) The below table must be used in con junction with attached letter from the relevant municipality

confirming that service provider is or has been in their service, as supporting evidence for points claimed

in relation to functionality point 1.

No Name of Description of Contract Contract Expiry Tender Document

Municipality work Appointment Date page Reference

performed Date

(Preparation of

audit files

and/or annual

financial

statements)

(3) The below table must be used in conjunction with attached letters from relevant municipality confirming

that the service provider assisted the municipality in obtaining or maintaining a clean audit, as supporting

evidence for points claimed in relation to functionality point 3.

No Name of Description of Year of Audit Outcome Tender Document

Municipality work Assistance page Reference

performed

(Preparation of

audit files

and/or annual

financial

statements)

Price and Specific goals

Price : 80

Specific Goals: 20

B. Specific Goals

Maximum points of 20 points will be awarded to tenderer for the specific goals for the tenderer; points

scored on specific goals will be added to the points scored for price. Bidders are required to submit

evidence as requested below to be able to be awarded points.Failure to submit evidence as required will

result on bidders not being awarded points.

Specific Goals Points Points Claimed Evidence required

(Bidders must

claim points)

1.HDI

1.1 51 % owned by Black 4 Attach copy of Identity documents

of Directors, Central Supplier

1.2 51 % owned by Women 2 database form (CSD) and Company

Registration Documents.

1.3 51 % owned by Youth 2

1.4 51 % owned by persons with 2

disabilities

2.Locality

Within the boundaries of the Joe 10 Attach a proof of company office ad-

Gqabi District Municipality (JGDM) dress (Municipal account of owner of

the relevant premises, not older than

Within the boundaries of the 5 90 days or Municipal Clearance cerEastern Cape but outside JGDM tificate or lease agreement clearly

ascribing responsibility of municipal

Outside of the boundaries of the 0

services/ levies (Lessor or Lessee)

Eastern Cape

or proof of address and affidavit from

village residents only). Address as

noted on the CSD shall be deemed

to be the bidders address.

Total 20

NB: Failure to submit evidence as required will result on bidders not being awarded points.

General conditions

General conditions of the contract will apply in this bid.

Duration

3 Years

Validity of the bid

120 days validity

Briefing session

Virtual Briefing Session

Receipt, closing date and opening of the bid proposals

Completed tender documents must be placed in a sealed envelope clearly marked “PROVISION OF ANNUAL FINANCIAL

SERVICES (AFS) FOR A PERIOD OF THREE YEARS: JGDM: 2026/27-003” with an accompanying electronic submission

on USB flash drive clearly marked with the specific tender number. These must be deposited in the Tender Box of Joe Gqabi

District Municipality, situated outside the front entrance of Main Offices Building, at Corner of Cole and Graham Streets,

Barkly East not later than 12H00 (Noon) on the 17 AUGUST 2026.

Supply chain management policy prerequisites

The Joe Gqabi District Municipality [JGDM] has identified a general set of prerequisites for procurement. Bids will

not be considered should the prerequisites not be met.

1.1 General prerequisites