Implementation of revised grap 104 for 2025/26 financial year – enoch mgijima local municipality

Implementation of the revised GRAP 104 for the 2025/26 financial year. The objective is to appoint a service provider to assist Enoch Mgijima Local Municipality with the implementation of the newly amended GRAP 104 for the year ended 30 June 2026. The successful bidder will work closely with the Budget and Treasury Office (BTO) unit and report to the head of the finance department.

Closing date: 20 July 2026 at 12h00. Tender documents available for download from 14 July 2026 via National Treasury’s tender portal (www.etenders.gov.za) and Enoch Mgijima Municipality website. No hard copies available. Project duration: 2 months. Appointment within 90 days of closing.

SCM enquiries: Mr. K Mgoboza, Email: [email protected] or [email protected], Tel: +27(45) 807 2000. Technical enquiries: Mr. S Sonamzi, Email: [email protected] or [email protected]. Submission address: Bid Box, Budget and Treasury Directorate, 25-27 Owen Street, Komani, 5320.

Submit bids by 20 July 2026 at 12h00 in a sealed envelope to the Bid Box at Enoch Mgijima Local Municipality, Budget and Treasury Office, 25-27 Owen Street, Komani, 5320. Bids must be clearly marked with SCM Number (RFQ01/07/2026) and project name. Late, incomplete, unsigned, or electronically submitted bids will not be accepted. Use official forms (MBD 1 to MBD 9 and Annexures A to F) completed in black ink. No re-typing or erasing fluids allowed. All alterations must be signed. Bids must remain valid for 90 days. Queries must be emailed and will not be entertained 5 working days before closing. Compulsory briefing sessions (if applicable) must be attended; failure to do so disqualifies the bid.

Required returnable documents: Completed and signed MBD 1 to MBD 9 forms. Annexures A to G (including Past Experience, Company Details, JV Disclosure, Company Composition, Declarations of Interest, Validity of Information, and Bid Checklist). Tax Clearance Certificate (original, ≤1 year old) or SARS PIN/CSD number. B-BBEE verification certificate or sworn affidavit. Municipal rates statement (≤3 months old) or lease agreement/confirmation of non-liability. Audited financial statements (if bid ≥R10M or CIDB Level 6+). Proof of insurance (within 14 days of award). All documents must be sealed, marked with SCM number and project name, and deposited in the bid box.

Registered on Central Supplier Database; tax compliant with SARS; not in service of the state; municipal rates not in arrears >3 months (or valid lease/confirmation); company legally registered; authorized signatory with resolution; for JVs: separate registration, SARS registration, separate bank account, JV B-BBEE certificate; for bids >R10M: audited financial statements for past 3 years.

Scope: Implementation of revised GRAP 104 for the 2025/26 financial year. Deliverables: Onsite review with finance officials, develop and calculate impairment for financial instruments, provide a three-stage impairment model, calculate Expected Credit Losses (ECL), skills transfer with proof, and audit support. The service provider must compile a project programme within 1 week of appointment. All information and documentation must be provided in hard and electronic copies. Ownership of generated information vests with the municipality. Project must be completed on time to meet Auditor General submission deadlines.

Service provider must: Provide onsite review and collaborate with finance officials. Develop and calculate impairment for financial instruments. Deliver a three-stage impairment model. Calculate Expected Credit Losses (ECL). Conduct skills transfer with proof of methodology. Provide audit support. Compile a project programme (activities and time frames) within 1 week of appointment. Submit progress reports as agreed. Any deviations from the programme must be pre-negotiated with the Municipal Manager or delegated official.

Experience (40 points): Submit proof of appointment and reference letters for GRAP 104 projects (max 2 letters, 20 points each). Expertise (40 points): Project manager must be an actuary graduate with ≥5 years’ experience (certified copies of qualifications and CV required). Methodology (20 points): Clearly demonstrate contract management approach, work plan, time frames, and implementation strategy. All documentation must be submitted for evaluation.

Goods/services must conform to bidding document specifications. Pre-bidding testing costs are borne by the bidder. Municipality may inspect premises, records, or supplies at reasonable hours. Non-compliant supplies/services may be rejected at the provider’s cost and risk. Provider must replace or repair defective items. Inspection/test costs for compliant items are covered by the municipality; non-compliant items’ costs are borne by the provider. All documents and information remain the municipality’s property and must be returned upon request.

Use MBD 3.1 (Professional Services) or MBD 3.2 (Non-Firm Prices). Include: Ceiling price (VAT inclusive) for total project. Personnel rates (hourly/daily) with certified invoices. Phases with costs and man-days. Travel expenses (actual costs, e.g., rate/km, airfare class). Other expenses (e.g., accommodation, reproduction). Total bid price must match front-page amount. For non-firm prices: Specify escalation basis (e.g., CPI) or use the provided formula with index figures. For foreign currency: Provide bank details, currencies used, and exchange rate adjustments. All prices must include VAT and other applicable taxes (PAYE, UIF, SDL).

Pricing must be submitted on official forms (MBD 3.1 for professional services or MBD 3.2 for non-firm prices). Include ceiling price (VAT inclusive) for total estimated time and all expenses. Breakdown required: hourly/daily rates for personnel, phases with costs and man-days, travel expenses (actual costs only), and other expenses (e.g., accommodation). Rates must be firm or specify escalation basis (e.g., CPI). Total cost in pricing schedule must match the bid price on the front page. VAT must be shown separately. Non-firm prices may use the provided formula for escalation. Payment terms: Invoices with delivery notes, payment within 30 days in Rand. Performance security may be required within 30 days of award.

Mandatory: Valid Tax Compliance Status (TCS) certificate or SARS PIN (or CSD number if TCS unavailable). CSD registration is compulsory; failure results in disqualification. B-BBEE: Submit verification certificate or sworn affidavit (for EMEs/QSEs) to qualify for preference points. Minimum B-BBEE level not specified but required for points. Municipal rates: Submit latest statement (≤3 months old) proving no arrears >3 months. For leased properties, provide valid lease agreement. Foreign suppliers: Complete pre-award questionnaire (Part B:3). Joint ventures: Submit comprehensive JV agreement, separate TCS/PIN/CSD for each partner, and JV B-BBEE certificate. Audited financial statements required for bids ≥R10M or CIDB Level 6+. All certified copies must be ≤6 months old. No bids from persons in the service of the state.

B-BBEE status level verification certificate or sworn affidavit (for EMEs/QSEs) must be submitted to qualify for preference points. Points are awarded under PPPFA 2022 based on the Central Supplier Database report. Failure to submit B-BBEE documentation disqualifies the bid from preference points.

Contract duration: 2 months. Contract must be signed within 90 days of closing. Contract terms: Warranty of 12–18 months for goods. Provider must indemnify the municipality against third-party claims (e.g., patent infringement). Performance security (bank guarantee or cashier’s cheque) may be required within 30 days of award. Penalties apply for delays (prime interest rate per day). Termination for default, insolvency, or corrupt practices. Force majeure clauses apply. Disputes resolved via mediation then South African courts. Contract governed by South African law. All amendments must be in writing. Subcontracting requires written notice. No assignment without purchaser’s consent. Payment within 30 days of invoice submission.

General prerequisites: Proof of company registration and completed company composition form (Annexure D). Completed Declaration of Interest form (MBD 4). Bid documents must be original, intact, and completed in black ink. Joint ventures: Must register as a separate company with CIPC, register with SARS, and open a separate bank account (post-award). Submit JV B-BBEE certificate if accredited. All forms (MBD 1–9 and Annexures A–F) must be fully completed and signed. Certified copies must be ≤6 months old. No erasing fluids or typed documents allowed.

Functionality assessment (100 points total): Experience (40 points): Demonstrate detailed understanding of GRAP 104 implementation (training or appointments) with reference letters (max 2 letters, 20 points each). Expertise (40 points): Project manager must be an actuary graduate with at least 5 years’ experience (certified copies of qualifications required). Methodology (20 points): Methodology must be fully adequate to meet assignment requirements, including work plan, time frames, and implementation details. Minimum 70/100 required to proceed to price evaluation. Preference points awarded in Stage 3 based on PPPFA 2022 and Central Supplier Database report.