# IMPLEMENTATION OF THE REVISED GRAP 104 FOR THE 2025/26 FINANCIAL YEAR.

> This tender closed on 2026-07-20.

- **Reference:** RFQ01/07/2026
- **Issuer:** [Enoch Mgijima Local Municipality](https://za.bidwunder.com/tenders/issuer/enoch-mgijima-local-municipality.md)
- **Region:** Eastern Cape
- **Type:** Request for quotation
- **Published:** 2026-07-14
- **Closing date:** 2026-07-20 14:00 SAST
- **Sectors:** [Financial services](https://za.bidwunder.com/tenders/sector/K64.md)

## Summary

#### Overview
**Procurement of professional services to implement the revised GRAP 104 for the 2025/26 financial year, including impairment and Expected Credit Loss modeling; suitable for accounting/finance consultancies with GRAP 104 expertise.** Bidders should have experience with GRAP 104 implementations, provide on-site review, develop impairment/ECL models, offer skills transfer, and provide audit support. Duration: two months.

#### Requirements
- Demonstrated experience with GRAP 104 implementations (minimum 1–2 projects; evidence via references).
- Ability to develop a three-stage impairment model and calculate Expected Credit Losses (ECL); provide on-site review and audit support; and transfer skills to municipality staff.
- Pre-qualification criteria: Experience (40), Expertise (40), Methodology (20); Project Manager must be an actuary graduate with at least 5 years’ experience.
- Documentation: CVs, reference letters, and complete MBD forms; compliance with tax, B-BBEE, and SCM prerequisites.
- Compliance: Tax clearance (MBD 2), CSD/PIN where applicable, JV requirements if applicable, and adherence to GCC and PPPFA rules.
- Project duration: two (2) months; deliverables and reporting aligned with the municipality’s processes.

#### How to Apply
- Retrieve documents from the tender portal and EMLM website as of 14 July 2026 (TENDER DOCUMENT - GRAP 104 FINAL 0 1.pdf).
- Submission deadline: 20 July 2026 by 12:00; deposit in the Bid Box at Budget and Treasury, 25-27 Owen Street, Komani.
- Submission method: sealed bids on official forms (MBD 1–MBD 9) or online; no hard copies for sale.
- Required documents: MBD 1–MBD 9 and Annexures A–F; MBD 2 (Tax Clearance), MBD 3.1 (Pricing Schedule – Professional Services), MBD 3.2 (Pricing – Non-Firm/ESTs), MBD 4 (Declaration of Interest). For offers above R10m, MBD 5 applies.
- Registrations: Tax clearance (PIN/TCS), CSD number if no TCS; foreign bidders must complete Part B3 question(s).
- Briefing/site visit: Not applicable (as per notice). All queries via SCM and Technical contacts in the tender document.
- Obtain bid documents from: National Treasury ETenders portal and EMLM website.

Source: RFQ01/07/2026 and attached GRAP 104 tender documents (TENDER DOCUMENT - GRAP 104 FINAL 0 1.pdf).

## Description

IMPLEMENTATION OF THE REVISED GRAP 104 FOR THE 2025/26 FINANCIAL YEAR.

IMPLEMENTATION OF THE REVISED GRAP 104 FOR THE 2025/26 FINANCIAL YEAR.

Delivery Location: 25-27 OWEN STREER - KOMANI - QUEENSTOWN - 5320 Special Conditions: AS PER THE ATTACHED TENDER DOCUMENT

## Documents

- TENDER DOCUMENT - GRAP 104 FINAL 0 1.pdf

Documents download with a free BidWunder account.

## Published on

- [eTenders OCDS API](https://www.etenders.gov.za/Home/opportunities?id=1)

More open tenders: https://za.bidwunder.com/tenders.md

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> Source: https://za.bidwunder.com/tenders/implementation-of-the-revised-grap-104-for-the-2025-26-financial-year-9108cf4e