Forensic financial services: validation, investigation & resolution of irregular expenditure (2015-2026) for gauteng agriculture & rural development

Appointment of a Professional Service Provider to validate, investigate, reconstruct, and support the resolution of irregular expenditure disclosed by the Department of Agriculture & Rural Development for the period 2015/2016 to 2025/2026.

Closing date: 19 June 2026. Closing time: 12h30.

SCM Contact: Tebello Pooe. Email: [email protected]. Phone: 011 2402707. Submission Address: Department of Agriculture and Rural Development, 22nd Floor, Umnotho House, 56 Eloff Street, Johannesburg, 2001. Postal Address: Private Bag X 8769, Marshalltown 2107. General Enquiries Tel: (011) 240–2500.

Submit quotation with the following returnable documents: 1. Completed SBD 4 and SBD 6.1 forms (attached to the RFQ). 2. Recent tax-compliant CSD Report or MAAA Number. Note: Additional sector-specific documents are only required if applicable to the service being quoted: Health Certificate (for catering services), CIPC registration (for construction services), CSIRA compliance certification (for security services).

Quotation must include: 1. Completed SBD 4 and SBD 6.1 forms (attached). 2. Recent tax-compliant CSD Report or MAAA Number. Sector-specific: Health Certificate (catering), CIPC registration (construction), CSIRA compliance (security).

General requirements: 1. Must be a registered and tax-compliant service provider in South Africa. 2. Must provide a valid CSD Report or MAAA Number as proof of tax compliance. 3. Must demonstrate capacity and expertise in forensic investigations, financial reconstructions, and irregular expenditure resolution. Sector-specific requirements: 1. For catering services: Valid Health Certificate. 2. For construction services: CIPC registration. 3. For security services: CSIRA compliance certification.

Scope: Appointment of a Professional Service Provider to validate, investigate, reconstruct, and support the resolution of irregular expenditure disclosed by the Department of Agriculture & Rural Development for the financial period 2015/2016 to 2025/2026. Detailed requirements are outlined in the attached Terms of Reference (ToR).

Mandatory compliance documents: 1. Recent tax-compliant CSD Report or MAAA Number. Sector-specific compliance (if applicable): Health Certificate (catering services), CIPC registration (construction services), CSIRA compliance certification (security services).

SCM Contact: Tebello Pooe. Email: [email protected]. Phone: 011 2402707. Address: 22nd Floor, Umnotho House, 56 Eloff Street, Johannesburg, 2001. Postal Address: Private Bag X 8769, Marshalltown 2107. General Tel: (011) 240–2500.

Evaluation is based on the 80/20 or 90/10 Preferential Procurement Regulations (2022) preference point system, depending on the tender value:

• 80/20 system: For tenders up to R50,000,000 (inclusive of taxes).
• 90/10 system: For tenders above R50,000,000 (inclusive of taxes).

Points are awarded for:

• Price: Maximum of 80 or 90 points, calculated using the formula:
• For goods/services: Ps = 80(1 - (Pt - Pmin)/Pmin) or Ps = 90(1 - (Pt - Pmin)/Pmin), where Pt = tender price, Pmin = lowest acceptable tender price.
• For disposal/leasing/income-generating contracts: Ps = 80(1 + (Pt - Pmax)/Pmax) or Ps = 90(1 + (Pt - Pmax)/Pmax), where Pmax = highest acceptable tender price.
• Specific Goals: Points allocated as per Table 1 in the tender document (e.g., B-BBEE, local content). Bidders must submit proof/documentation to claim these points.

Additional notes:

• Failure to submit required proof for specific goals means no points are awarded for those goals.
• The organ of state may require substantiation of claims at any time.
• Open to all legally registered entities (e.g., partnerships, companies, CCs, NGOs, state-owned entities) authorized to operate in South Africa.

Pricing must include:

• Total amount tendered for goods/services, including all applicable taxes.
• All unconditional discounts must be deducted from the price.
• The rand value of the contract is calculated at the time of bid invitation and includes all applicable taxes.

Mandatory compliance requirements:

• Submission of the SBD 6.1 Preference Points Claim Form as part of the tender.
• Declaration of company/firm type (e.g., Partnership, Joint Venture, Close Corporation, (Pty) Ltd, Non-Profit Company, State-Owned Company, etc.).
• Proof/documentation must be provided to claim points for specific goals under the Preferential Procurement Policy Framework Act, 2000.
• Certification that all information furnished is true and correct, and that preference points claimed align with the tender conditions.

Consequences of non-compliance or fraud:

• Disqualification from the tendering process.
• Recovery of costs, losses, or damages by the organ of state.
• Contract cancellation and damages claimed.
• Restriction from obtaining business from any organ of state for up to 10 years (after due process).
• Criminal prosecution.

Contractual terms include:

• The tenderer must certify that all information provided in the SBD 6.1 form is true and correct.
• The organ of state may require documentary proof to substantiate preference claims at any time.
• Fraudulent claims or non-compliance with contract conditions may lead to:
• Disqualification from the tender process.
• Recovery of costs, losses, or damages by the organ of state.
• Contract cancellation and damages claimed.
• Restriction from obtaining business from any organ of state for up to 10 years (after due process).
• Criminal prosecution.

For disposal or leasing of state assets and income-generating procurement, points for price are calculated using the formula: Ps = 80(1 + (Pt - Pmax)/Pmax) or Ps = 90(1 + (Pt - Pmax)/Pmax), where Pt = tender price, Pmax = highest acceptable tender price.

Non-compulsory 'How to tender' workshops are held every Wednesday from 10:00 to 13:00. Venue details are published on social media platforms or via [email protected].

Tender documents can be obtained from: https://e-tenders.gauteng.gov.za/Pages/AdvertisedOpen-Tenders.aspx. Alternatively, email [email protected]. For bidding procedure enquiries, contact the department via [email protected].

Submit bids in the official Tender Box on or before the closing date and time. Fax submissions are not accepted. Use only the official GPG bid forms (do not re-type). The Invitation to Bid Pack consists of Section 1 and Section 2, which must be submitted separately and clearly marked with the Tender Number and Section Number. Failure to complete all required information may result in disqualification. Late bids will not be accepted. Proof of authority (e.g., company resolution) must be submitted with the bid.

Disqualification risks: Bids from persons in the service of the state, or entities with directors/members in the service of the state, will not be considered. Compliance: Must be a registered supplier (TCS PIN or CSD number required). Foreign bidders must either be accredited, have a branch/permanent establishment in South Africa, or derive income/liability for taxation in South Africa. Tax: Valid TCS PIN from SARS (or CSD number if no TCS PIN is available). Consortia/joint ventures must provide separate TCS certificates for each party. Technical: Capability to validate, investigate, reconstruct, and resolve irregular expenditure for the period 2015/2016–2025/2026. Experience in financial audits, forensic investigations, or similar services is implied.

Bidders must comply with tax obligations. Submit a Tax Compliance Status (TCS) PIN issued by SARS or a printed TCS certificate with the bid. Apply for a TCS PIN via e-filing at www.sars.gov.za. If no TCS PIN is available but the bidder is registered on the Central Supplier Database (CSD), provide a CSD number. For consortia, joint ventures, or sub-contractors, each party must submit a separate TCS certificate, PIN, or CSD number. Bids from persons in the service of the state, or entities with directors/members in the service of the state, will not be considered. This bid is subject to the Preferential Procurement Policy Framework Act, 2000, and the Preferential Procurement Regulations, 2022. VAT registration details must be provided.

The successful bidder will be required to fill in and sign a written contract form (SBD7).

Bidders must ensure compliance with tax obligations. Submit a TCS PIN or CSD number. For consortia/joint ventures/sub-contractors, each party must submit separate TCS certificates, PINs, or CSD numbers. Bids from state employees or entities with state-employed directors/members will not be considered. Failure to comply may invalidate the bid.

Submission and queries should be directed to the Supply Chain Management (SCM) department of the Gauteng Department of Agriculture and Rural Development.

Bidder must meet the following criteria to avoid disqualification:

• Not listed in the Register for Tender Defaulters or the List of Restricted Suppliers.
• No state employment conflicts: Bidder, directors, trustees, shareholders, members, partners, or controlling persons must not be state employees unless fully disclosed in the bidder’s declaration form.
• No collusion: No agreements, communications, or arrangements with competitors or officials that could influence bid terms, pricing, or submission decisions. Joint ventures/consortia are exempt from this rule.
• Legal compliance: Must adhere to all applicable laws, including the Competition Act and PFMA SCM instructions. False or incomplete disclosures may result in penalties, criminal investigation, or a 10-year restriction from public sector business.

Bidders must complete and submit a disclosure form (SBD4) declaring:

• Any conflicts of interest, including:
• Employment by the state (bidder, directors, trustees, shareholders, members, partners, or controlling persons).
• Relationships with employees of the procuring institution.
• Interests in related enterprises bidding for this contract.
• Certification that:
• The bid was prepared independently, without collusion.
• No discussions, agreements, or arrangements were made with competitors or officials regarding bid terms, pricing, or submission decisions.
• Bid terms have not been and will not be disclosed to competitors before the official bid opening or contract award.
• Automatic disqualification applies if the bidder is listed in the Register for Tender Defaulters or the List of Restricted Suppliers.
• False or incomplete disclosures may result in bid rejection, penalties under the Competition Act, criminal investigation, or a 10-year public sector restriction under the Prevention and Combating of Corrupt Activities Act.
• The state may reject the bid or take action under PFMA SCM Instruction /22 if declarations are false.

Bidders must accept that the state may reject their bid or take action under PFMA SCM Instruction /22 if the declaration is found to be false or incomplete.