Audit services for selected public secondary schools - Office of the Auditor-General (OAG/7/0001/2026-27)

What is being bought

Audit services for selected public secondary schools, tendered in lots. Lot 28 (Kiambu County A) is mandatory and bidders may tender for at most three lots in total, quoting every school in each chosen lot. Schedule of schools and detailed scope are in Section V, which was not in the reviewed material.

Key facts

Closing

Thu 22 Oct 2026, 11:00 am
Tender submission deadline after all addenda (Addendum No. 01 changed only the pre-tender meeting). Late tenders are rejected. D1 p.1

Bid / tender security

Not stated in the documents we reviewed Not stated D2 p.21

Tender fee

Not stated in the documents we reviewed Not stated D1 p.1

Site visit

Optional
Site visit is encouraged at the tenderer's own cost and responsibility. Failure to attend a site visit does not lead to disqualification. D2 p.61

Pre-bid meeting

Optional
Pre-tender meeting, recommended and not compulsory (non-attendance is not a cause for disqualification). Per Addendum No. 01 it is held physically at Anniversary Towers 2nd Floor and virtually. The TDS still shows AmBank House 11th floor. Written questions must reach the procuring entity by 13/10/2026 17:00:00 (TDS). D3 p.1

Reserved for

No reserved group applies. The TDS marks the reservation as not applicable and the portal lists no reserved groups. D2 p.57

Contract value

Not stated in the documents we reviewed Not stated D1 p.1

Tender opening

Tenders are opened virtually via the Microsoft Teams link given in the invitation, at 11:01 hours after the deadline. Unverified D1 p.1

Tender validity

Tender validity period is 126 as entered in the TDS (unit not stated in the extract). It starts from the submission deadline under ITT 20.1. Unverified D2 p.52

Who can apply

• Eligible tenderers may be a private firm, a state-owned entity or institution, or a joint venture (JV) under an existing or intended agreement. Standard rule D2 p.46
• A tenderer must have fulfilled its tax obligations. Standard rule D2 p.10
• Only if bidding as a joint venture: the JV must not subcontract more than 10 percent of the contract price to foreign firms, and must seek exemption from the Competition Authority as a condition of award, not of tendering. Standard rule D2 p.9

Application checklist

Tick items off as you prepare. Your ticks stay on this device only.

Required from every bidder

• Business name registration certificate or certificate of incorporation. D2 p.62
• Valid annual practising licence with ICPAK for the firm. D2 p.62
• Valid annual practising licence for the proposed audit manager. D2 p.62
• Copy of valid tax compliance certificate for the firm. D2 p.62
• Duly filled lot selection form. D2 p.62
• Duly filled and signed self-declaration forms SD 1 and SD 2. D2 p.62

Required only in some situations

• Power of attorney or authorization letter naming the person authorized to sign and submit the tender on behalf of the firm, where applicable. D2 p.62
• Certificate of confirmation of directors and shareholding (CR12) for incorporated firms, which must be no more than 12 months old from the date of tender opening. Sole proprietorships and partnerships provide ID cards instead. D2 p.62

Experience, licences and financial capacity

Technical

• Provide a preliminary description of the proposed work method and schedule in the tendering forms. Standard rule D2 p.10
• All lots and items must be listed and priced separately in the activity schedule. Standard rule D2 p.16

Financial

• Performance security is not required for this contract according to the TDS. D2 p.58

How and where to submit

• Tenders must be submitted electronically through the e-GP system. D1 p.1

Lots and categories

• Lot 28: Lot 28 (Kiambu County A) is mandatory; bidders must also choose any two other lots. D1 p.1
• Bidders may tender for a maximum of three lots only. The TDS line for the number and identification of lots gives 36, which conflicts with this (see conflicts). Conflicting D1 p.1

What the addenda changed

• Addendum No. 01 changed the pre-tender meeting: it will be held both physically and virtually on 13 October 2026 at 10:00am at Anniversary Towers 2nd Floor, with a Teams link. The addendum states all other terms are unchanged. D3 p.1

Not covered in the documents we reviewed

• Tender security amount, currency and form (TDS line not in reviewed pages)
• Contract value or estimated budget
• Section V activity schedule: list of schools per lot, scope of audit work and deliverables
• Submission copies, packaging and any physical submission requirements
• Financial qualification criteria (turnover, experience, staffing) beyond the mandatory documents, if any
• Key personnel and experience criteria for the audit manager
• Tender validity unit (days or otherwise)
• Joint venture maximum number of members (TDS blank)
• Whether pre-tender meeting attendance is recorded or required
• Pages of the eGP tender document not reviewed (45 of 223 pages reviewed)

Terms explained

TDS

Tender Data Sheet: the section of the tender document that sets the specific values for this tender, such as dates, validity period and forms required.

ITT

Instructions to Tenderers: the standard rules on how to prepare, submit and be evaluated.

e-GP

The electronic government procurement system (egpkenya) through which tenders must be submitted.

Responsive

A tender that meets all mandatory requirements; a non-responsive tender is rejected without further consideration.

Lot

A separate group of schools or services that can be tendered for on its own.

Joint venture (JV)

Two or more firms combining to tender together; each member must meet eligibility rules.

Tender security

A guarantee or declaration submitted with the tender to ensure the bidder follows through.

Performance security

A guarantee the winning bidder provides after award to secure contract performance.

CR12

Certificate of confirmation of directors and shareholding issued by the Business Registration Service for registered companies.

ICPAK

Institute of Certified Public Accountants of Kenya, which issues practising licences for accounting firms and auditors.

SD 1 and SD 2

Self-declaration forms in which the tenderer declares its status and compliance.