Tender Summary: Internal Audit Service Assistant (MN303/2026)

Objectives

The primary objective is to appoint a suitably qualified external service provider to support the Umdoni Municipality’s Internal Audit department. The appointed provider will conduct targeted, risk-based audits in two critical operational areas, report directly to the Chief Audit Executive, and deliver independent control evaluations within strict hourly and calendar deadlines.

Scope of Work

The engagement comprises two distinct audit projects, each allocated 120 hours:

• Estates Management (Delivery: October 2026): Evaluate controls regarding compliance with property legislation and municipal policies, accuracy of the immovable asset register, authorization and transparency of property acquisitions/disposals, efficiency of property rights utilization, and maintenance of estate databases.
• Supply Chain Management Controls (Delivery: November 2026): Assess controls across the procurement lifecycle, including quotation processes, tender advertising and opening procedures, accuracy of tender documentation, functionality of specification, evaluation, and adjudication committees, expenditure management, contract administration, and handling of contractual deviations.

Technical Requirements

Bidders must demonstrate the capability to execute independent internal audits aligned with public sector standards. Required technical capabilities include:

• Development and execution of structured audit programs and testing methodologies.
• Ability to verify data integrity against municipal asset registers and financial records.
• Proficiency in documenting control deficiencies, non-compliance instances, and root causes.
• Capacity to produce formal, evidence-based audit reports with actionable recommendations within the stipulated 120-hour timeframe per project.
• Adherence to the municipality’s General Conditions of Contract (GCC) and standard public procurement audit protocols.

Skills Requirements

Service providers must possess proven expertise in internal auditing with specialized competency in property/estate management and supply chain governance. Essential skills include:

• In-depth knowledge of South African municipal finance legislation, the Public Finance Management Act (PFMA), and Supply Chain Management (SCM) regulations.
• Strong analytical and investigative abilities to assess control adequacy and effectiveness.
• Professional reporting and communication skills tailored for executive and audit committee audiences.
• Ability to operate independently yet collaboratively under the supervision of the Chief Audit Executive while maintaining strict confidentiality and professional skepticism.

Key Terms & Definitions

To ensure clarity on standard public procurement mechanisms referenced in this tender:

• Central Suppliers Database (CSD): A mandatory national registry administered by National Treasury. All entities seeking to contract with South African public bodies must register here; proof of registration is a compulsory submission requirement.
• Preferential Procurement Policy Framework Act (PPPFA): Legislation requiring public entities to allocate contract awards using a scoring matrix that balances price competitiveness with socio-economic transformation goals. This tender applies either an 80/20 or 90/10 point system (price versus specific goals such as black ownership and local enterprise promotion), with the exact split determined by the final contract value.
• General Conditions of Contract (GCC): Standardized national guidelines governing public sector contracts. They outline mandatory provisions including payment cycles, performance security, delay penalties, dispute resolution pathways, anti-collusion clauses, and termination rights.