Panel of service providers for municipal audit support (masp) – 36 months

Closing date and time: 11 September 2026 at 11:00 am.

Last day for questions: 11 September 2026 (note: clarification questions will only be taken up to four days prior to the closing date, i.e. 7 September 2026).

No briefing session or site visit is stated.

Enquiries: Mr. Lucky Nkomo, Senior Buyer: SCM, at [email protected], SALGA National Office, tel 012 369 8184.

Clarification questions will only be taken up to four days prior to the closing date.

Bidders finding discrepancies or omissions must inform SALGA via [email protected] before the closing date.

Submission channel: proposals must be submitted through the SALGA SCM portal at https://scmportal.salga.org.za/. Proposals submitted through any other platform will not be considered. Bidders must register on the portal for their proposals to be considered. Proposals remain valid and irrevocable for 120 days after the closing date. SALGA is not responsible for any costs incurred in preparing responses.

Returnable documents (all must be completed in full and signed on the SupplyFlow portal):

• SBD 1 (Bid Invitation): bidder and contact details, signed as the offer cover page.
• SBD 4 (Bidder's Disclosure): declares whether any director or shareholder is employed by the state or connected to anyone at SALGA.
• SBD 6.1 (Preference Points Claim): claims B-BBEE points; special attention to sections 12 and 13.
• Pricing Schedule: note that bidders will not be evaluated on price or B-BBEE as this is a panel appointment.
• An originally signed copy of the General Conditions of Contract must be submitted with all other bid documentation.

Disqualification risks:

• Failure to complete any returnable document in full or to sign it on the portal.
• Submitting through any channel other than the SALGA SCM portal.
• Failure to comply with any condition of the RFP invalidates the proposal.

Standard bidding forms: Preference Points Claim Form (SBD 6.1) – bidders must complete in full, with special attention to sections 12 and 13, signed on the SupplyFlow portal. Bidder's Disclosure (SBD 4) – complete in full and signed on the SupplyFlow portal. Bid Invitation (SBD 1) – complete in full and signed on the SupplyFlow portal. Pricing Schedule – note that bidders will not be evaluated on price and B-BBEE as this is a panel of service provider request.

Evaluation is in two phases:

• Phase 1: Pre-Compliance Check – bidders are advised to be registered on the Central Supplier Database (CSD) before submitting. Failure to do so does not automatically disqualify the bid.
• Phase 2: Technical Functionality (total 100 points, minimum threshold 70 points):
• Understanding of SALGA requirements and key deliverables (20 points): 0 for lack of understanding, 10 for understanding of key deliverables and submission of documentation, 20 for comprehensive understanding.
• Approach and Methodology (40 points): 0 for no submission of project plan and approach, 20 for submission of project plan, management plan and methodology in line with scope, 40 for submission of project plan and management plan outlining all elements from opinion development to close-out.
• Company Experience (20 points): 0 for no relevant reference letter, 5 for 1 relevant reference letter, 10 for 2, 20 for 3. References must be for similar or related work in Local Government Audits.
• Experience of Key Personnel (20 points): 0 for no certificates and no confirmation of experience, 10 for certificates provided and up to 10 years of relevant experience, 20 for certificates and over 10 years of relevant experience.

Bidders scoring 70 points and above will be recommended for the panel. Bidders are not evaluated on price or B-BBEE as this is a panel of service providers request.

Scope: Appointment of a panel of service providers to support municipalities and municipal entities to improve their municipal audit outcomes through the Municipal Audit Support Programme (MASP) – Project A, for a period of 36 months.

Purpose: Provide hands-on support to selected municipalities over a four-year period to reduce audit findings and improve audit outcomes.

Key tasks (hands-on audit support):

• Develop a support plan based on discussion with the municipality and analysis of the 2024/2025 management letter.
• Implement the support plan by availing human capacity to assist the municipality across pre-audit, during-audit, and post-audit timelines.
• Provide on-the-job training and skills transfer covering financial control (in-year financial control activities, reporting on irregular, fruitless and wasteful, and unauthorised expenditure) and preparation for the audit (year-end action plan, working papers, audit file, audit checklist).
• Assist with development of policies and procedures to enhance the internal control environment.
• Participate in the municipality's Audit and Risk Committee.
• Assist with preparation of quarterly, bi-annual, or annual financial statements for submission to the Auditor-General.
• Review financial statements when not involved in preparation.
• Assist in addressing communication of audit findings (COMAFs) from the Auditor-General.
• Participate in audit steering committee meetings and consult with external auditors.
• Prepare a comprehensive hands-on support report (close-out report).

Additional objectives: undertake applied research and develop alternative revenue models (water & electricity transition), improve revenue generation and collection, provide technical advice on Section 118 of the Municipal Systems Act, conduct financial modelling and scenario planning, and provide accredited/unaccredited capacity building to councillors and officials.

Company experience: Bidders must provide a proven track record in delivering similar or comparable projects related to Local Government Audits, substantiated by contactable references. References must be for similar or related work; otherwise they will not be considered. Scoring: 0 points for no relevant reference letter, 5 for 1, 10 for 2, 20 for 3.

Key personnel experience: Certified copies of certificates of registration with a recognised professional body, and CVs of key personnel reflecting years of relevant experience in Local Government Audit. Scoring: 0 points for no certificates and no confirmation of experience, 10 for certificates provided and up to 10 years of relevant experience, 20 for certificates and over 10 years of relevant experience.

Delivery approach and fees: The service provider will implement hands-on support based on an intervention plan approved by SALGA annually. Human resources will be based at the municipality. To contain costs, deployed human resources shall be limited to charge-out rates based on Assistant Manager level (adapted from AGSA 2025/26 rates), as tabulated: Graduate (B.Com. degree) R 700 per hour; Semi-professional (Honours / CTA) R 850 per hour; ITC (QE1) / APC (QE2) R 1,000 per hour; Professional (CA, RGA, ACCA) R 1,250 per hour (all excl. VAT). The implementation plan shall be broken down into project milestones. The service provider shall avail a senior official/director/partner to attend project steering committee meetings convened by SALGA.

Pricing: Bidders will not be evaluated on price as this is a panel appointment.

Charge-out rates (excl. VAT) are capped at Assistant Manager level, adapted from AGSA 2025/26 rates:

• Graduate (B.Com. degree): R 700 per hour
• Semi-professional (Honours / CTA): R 850 per hour
• ITC (QE1) / APC (QE2): R 1,000 per hour
• Professional (CA, RGA, ACCA): R 1,250 per hour

Implementation plan must be broken down into project milestones. The service provider must avail a senior official/director/partner to attend project steering committee meetings convened by SALGA.

No bonds, guarantees, or payment terms are stated.

CSD registration: Bidders are advised to be registered on the Central Supplier Database (CSD) before submitting bids. Failure to do so does not automatically disqualify the bid.

Returnable forms (must be completed in full and signed on the SupplyFlow portal):

• SBD 1 (Bid Invitation)
• SBD 4 (Bidder's Disclosure)
• SBD 6.1 (Preference Points Claim)
• Pricing Schedule
• Originally signed General Conditions of Contract

Other requirements:

• The service provider must sign confidentiality and indemnity agreements with SALGA.
• Bidders must declare any conflict of interest.
• Bidders must not disclose proposal details to anyone not involved, nor issue press releases or public announcements without prior written approval.
• Proposals must be valid for 120 days.
• Bidders must be bound by the General Conditions of Contract.
• No specific B-BBEE level or tax clearance certificate is stated as a requirement; bidders are not evaluated on B-BBEE.

Intellectual property and ownership of all materials and products developed during the contract will vest in SALGA. Materials and products may not be made available to unauthorised persons or institutions, or sold for profit, without prior written consent. On completion or termination, all materials and products must be handed over to SALGA. No information concerning the tender or award may be disclosed without prior consultation and written approval. SALGA may vary the instruction to include more scope/work or exclude work/service areas. All copyright and intellectual property rights resulting from the work shall reside with SALGA, and the service provider shall sign a confidentiality agreement. SALGA may dictate the framework in which documents shall be submitted. SALGA's general conditions of bid, contract and order shall apply. SALGA reserves the right not to award the bid to any bidder at its own discretion.

Submission of proposal: Bid proposals shall be submitted through the SALGA SCM portal at https://scmportal.salga.org.za/. Service providers are encouraged to register on the portal for their proposals to be considered. Bid proposals submitted through other platforms will NOT be considered. SALGA will not be responsible for any costs incurred by bidders associated with the preparation of responses. All proposals will remain in force and will be irrevocable for 120 days after the proposal closing.

Evaluation is in two phases: Phase 1 Pre-Compliance Check and Phase 2 Technical Functionality. Phase 1: Bidders are advised to be registered on the Central Supplier Database (CSD) before submitting; failure does not automatically disqualify. Phase 2 Technical Functionality (100 points total, minimum threshold 70): 1) Understanding of SALGA requirements and key deliverables in the executive summary (20 points). 2) Approach and Methodology – comprehensiveness and clarity of proposal, approach, methodology, and a detailed project plan (40 points). 3) Company Experience – proven track record in similar projects related to Local Government Audits, substantiated by contactable references (20 points). 4) Experience of key personnel – certified copies of certificates of registration with a recognised professional body and CVs reflecting years of relevant experience in Local Government Audit (20 points). Bidders scoring 70 points and above will be recommended for the panel. Bidders will not be evaluated on price and B-BBEE as this is a panel of service providers request.

Proposals must be submitted online through the SALGA Supplier Portal at https://scmportal.salga.org.za, or emailed to [email protected], by 11 Sep 2026 11h00. Late proposals will not be accepted. All proposals must be on the official forms provided and all pages must be initialled. Bidders must sign up on the portal using their CSD Supplier Number and Unique Registration Reference Number. Returnable documents include: signed Bidder's Disclosure, completed and signed SBD 6.1, BBBEE certificate or sworn affidavit, CIDB certificate (if applicable), and a valid proposal and quotation. Bidders must be registered on the CSD. Proposals over R1,000,000,000 (inclusive of VAT) will not be accepted. No goods or services may be delivered before an official order is received.

Mandatory returnable documents: valid proposal and quotation, all pages of the RFP initialled, signed Bidder's Disclosure, completed and signed SBD 6.1, BBBEE certificate or affidavit, CIDB certificate (if applicable).

Evaluation uses the PPR 2022 80/20 points system, with 80 points for price and 20 for preference points. Preference points: BBBEE Status Level (Level 1: 10, 2: 9, 3: 7, 4: 6, 5: 4, 6: 3, 7: 2, 8: 1), Black Female Shareholding (>=100%: 3), Black Youth Shareholding (>=100%: 3), SMME (EME or QSE: 4). Functionality criteria (100 points): Support municipalities and municipal entities to improve audit outcomes through SALGA MASP (20 points) - 0 for lack of understanding, 10 for understanding of key deliverables, 20 for comprehensive understanding. Approach and Methodology (40 points) - 0 for no project plan, 20 for submission of project plan and methodology, 40 for detailed project plan and management plan. Company Experience (20 points) - 0 for no reference letters, 5 for 1, 10 for 2, 20 for 3 relevant reference letters. Experience of key personnel (20 points) - 0 for no certificates, 10 for certificates and up to 10 years experience, 20 for certificates and over 10 years experience.

The scope is to appoint a panel of service providers to support municipalities and municipal entities to improve their municipal audit outcomes through the SALGA Municipal Audit Support Programme (MASP) for a period of 36 months. The service is itemised as 'Support to Municipalities', quantity 1, unit 'Ea'. Bidders must submit a project plan, management plan and methodology approach in line with the scope of work. The plan should outline the details of all elements of the opinion development to close out. A comprehensive understanding of key deliverables is required.

Company Experience: 0 points for no relevant reference letters, 5 for 1, 10 for 2, 20 for 3 relevant reference letters. Experience of key personnel: 0 points for no certificates and no confirmation of experience, 10 for certificates provided and up to 10 years of relevant experience, 20 for certificates provided and over 10 years of relevant experience.

Prices must be fixed and firm, rounded to two decimal places. All quotes must be valid for 120 days from the closing date. VAT-registered bidders must show unit prices exclusive of VAT and the total inclusive and exclusive of VAT. Non-VAT-registered bidders must show prices exclusive of VAT. Proposals over R1,000,000,000 (inclusive of VAT) will not be accepted.

Bidders must be registered on National Treasury's Central Supplier Database (CSD) and submit a CSD Summary Report. Tax compliance will be checked on the CSD at the time of award. Bidders must submit a valid BBBEE Status Level Verification Certificate or a sworn affidavit (for EMEs and QSEs). A completed and signed SBD 6.1 (Preference Points Claim Form) is required. A completed and signed SBD 6.2 (Declaration for Local Production and Content) is required. A completed and signed Bidder's Disclosure is required. At least 3 written and contactable references are required. CIDB certificate is required if applicable. No proposals from persons in the service of the state unless proof of authority to undertake remunerative work outside the public sector is provided.

Proposals must be submitted by the stipulated time to the correct address or portal; late proposals not accepted. All proposals on official forms. Bidders must register on the CSD. The RFP is subject to the Preferential Procurement Regulations 2022, the General Conditions of Contract, and any special conditions. Bidders must supply written proposals with price validity period, all-inclusive prices, delivery lead time, and company details. Bidders must return a signed Bidder's Disclosure. Delivery made directly to the delivery address. No goods or services before an official order. Bidders who consistently do not respond may be excluded. All pages must be initialled. Tax compliance: bidders must comply with tax obligations; consortia/JV/subcontractors each submit a separate CSD number; bidder's tax compliance checked on CSD at award. No proposals from persons in the service of the state unless proof of authority to undertake remunerative work outside the public sector.

Eligibility criteria: Bidders must be registered on National Treasury's Central Supplier Database (CSD) and provide a CSD Summary Report. Bidders must be tax compliant at the time of award. Bidders must submit a completed and signed Bidder's Disclosure, SBD 6.1, and SBD 6.2. At least 3 written and contactable references are required. A valid BBBEE Status Level Verification Certificate or a sworn affidavit is required.