Objectives

The primary objectives of this tender are to appoint a qualified service provider to conduct an investigation into unauthorised, irregular, fruitless, and wasteful expenditure for the 2025/26 financial year. The investigation aims to identify responsible parties, assess control weaknesses, and provide recommendations to the Municipal Public Accounts Committee (MPAC) to facilitate appropriate actions and informed decision-making.

Scope

The scope of work includes:

• Investigating unauthorised, irregular, fruitless, and wasteful expenditure reported by the Auditor General South Africa (AGSA) for the previous year.
• Examining the UIFW register for the current financial year for non-compliant transactions.
• Reporting investigation outcomes to the MPAC, Municipal Manager, and Audit Committee.
• Collaborating with internal audit units and providing reports as required.

Technical Requirements

The service provider must demonstrate:

• Proven experience and a track record in conducting similar investigations, especially in the public sector.
• Technical ability to interpret the terms of reference and apply sound methodology.
• Availability and dedication of qualified personnel, including a Project Team Leader with 5-7 years’ experience in accounting and auditing, and other team members with relevant expertise.
• Completion of the investigation within 3 weeks of appointment.
• Provision of a final comprehensive audit report addressing all investigation points.

Skills Requirements

The bidder must possess:

• Qualified personnel with relevant experience in public sector accounting, auditing, and investigations.
• Certifications such as Certified Fraud Examiner (CFE), Certified Internal Auditor (IIA), or Chartered Accountant (CASA).
• Strong analytical, interpretative, and report-writing skills.
• Ability to work collaboratively with internal audit and MPAC.
• Certified copies of qualifications and certificates, not older than 6 months.