Emails discuss a budget and fund transfer for watchman services involving a complaint lodged with the office of the CFO and executive meetings with senior city officials including the Chief of Police, COO, and CFO.
“a budget and fund transfer for Watchmen Services 91 million... based on these emails that at some point after a complaint was lodged with the office of the CFO, there were executive meetings arranged and held. These executive meetings included office of the Chief of Police, the COO, the CFO, and others...”
Requests for ad hoc watchman services were supported by the CFO and approved by the City Manager, implying procedural approval for deployment and payment of such services.
“I have annexed proof of requests by the Chief of Police, in respect of which requests, she was supported by the CFO, and the City Manager approved... if indeed these ad hoc services were irregular, why would they go as far as requesting money to pay for something that they know upfront is irregular?”
An email from Sean Bolhuis dated 29 May 2025 requests additional funding specifically for ad hoc services, addressed to COO, CFO, and Chief of Police.
“this is an email from Sean Bolhuis. Last time you said your report to him. And the message, the email is to COO, CFO, amongst others, Chief of Police. The date is 29 May 2025, 02:13 pm. And what we see there is, I think as you said, it is part of some sort of effort to request funding or additional funding, and specifically for ad hoc services.”
Payments for these services were made after executive decisions, supported by the Chief of Police, CFO, and City Manager, were taken to allocate funds into the Watchman vote account for such payments.
“already the executive ... the Chief of Police ... has requested for the 91 million, the CFO supported and the City Manager approved. So, the money got into my vote in order to ... the process.”
Outstanding payments owed to three service providers for security services were unpaid for about six months as of March/April 2025, prompting the CFO to seek intervention.
“The CFO spoke to me about outstanding payments ... owed to three service providers for a period of six months or so ... He requested my intervention to go and investigate and assist ... On the 5th of April ... there were outstanding payments ... The CFO indicated that they were threatening to go to court, and he requested my intervention in that regard.”
Deputy Chief Dhlamini communicated with the CFO through Sergeant Nkosi, who was made an extension to act as an intermediary by the CFO.
“The CFO saw it fit that he must use Sergeant Nkosi to communicate with me. He made Sergeant Nkosi his extension to communicate with me. I was responding to the CFO through Sergeant Nkosi.”
The Deputy Chief accepts it should not have happened that payment issue resolution involved Sergeant Nkosi, implying it was incorrect for the CFO to involve a member of the public in such matters.
The Deputy Chief considers it incorrect for the CFO to have involved Sergeant Nkosi from the start of the payment issue matter but rejects the term 'improper' for this involvement.
“I would not use the improper, Commissioner. I will say it was incorrect maybe for the CFO to have involved Sergeant Nkosi from the onset on this matter.”
On 23 March, Deputy Chief Dhlamini communicated with Sergeant Nkosi about arranging a meeting to get clarity on a matter involving Gubis and to check with the CFO on advice.
“Afternoon, Captain. ... Cain called me on Friday and asked if Gubis want to meet up with me on Saturday. I then pushed the meeting to Monday ... Please check with him on this and his advice, if I should go or drop them ...”
Deputy Chief Dhlamini decided not to meet directly with Gubis until receiving the CFO's attitude on claims for outstanding payment.
“And you would not meet with Gubis because you wanted first to speak to the CFO to find out what his attitude was to a claim from Gubis for outstanding payments?”
Calvin Mahlangu, director of Gubis, had called the CFO on 4 March about unpaid invoices, and Deputy Chief Dhlamini was aware of this before his intervention on 5 and 6 March.
“I am saying that is what the CFO indicated to me on the 4th of March when he was requesting my intervention.”
Deputy Chief Dhlamini chose to communicate with the CFO only through Sergeant Nkosi due to the existing relationship and protocol, refusing to ask the CFO directly for contact details.
“I know he has a relationship with the CFO and when he called me, he used Sergeant Nkosi ... The CFO never asked for my contact numbers ... And he is senior to me, I would not just go and ask for his contacts.”
Deputy Chief Dhlamini confirmed that he and the CFO are brothers and talk frequently, supporting his belief that communication via Sergeant Nkosi was an effective channel.
“I know that they are brothers. They talk frequently.”
Deputy Chief Dhlamini criticized Calvin Mahlangu's initial approach to speak directly to the CFO instead of maintaining a single communication line, which he believes should be kept consistent.
“The initial approach of Mr Mahlangu was to speak to the CFO. So, I find it amazing that why would he drop the ball to the lower level and now want to engage with me on such matters.”
In this case involving an unpaid invoice, communication had already started directly with the CFO, so the normal procedure to first contact Director Malatji was not strictly followed.
“they have already started their communication with the CFO”
The unpaid invoice dispute should have started with Director Malatji as per internal process, but parties insisted on going to the CFO who had already been involved.
“let them then go and see the CFO as they have started”
Sergeant Nkosi was advised to check with kuMfowetho before setting or dropping the meeting with the Gubis representatives, meaning Deputy Chief Dhlamini involved chain of command due to uncertainty on the discussion content.
“He met with them, he spoke to Calvin... So I felt it would be proper for them to exhaust everything with the CFO”
Deputy Chief Dhlamini did not consider it appropriate that the CFO made Sergeant Nkosi his extension, clarifying that he was communicating with the CFO through Sergeant Nkosi and providing feedback that way.
“I did not consider it appropriate as I indicated that CFO made Sergeant Nkosi his extension. He was communicating with me through Sergeant Nkosi, and I was providing feedback to the CFO through Sergeant Nkosi.”
Deputy Chief Dhlamini communicated via Sergeant Nkosi to the CFO regarding a meeting with Cain and others, instructing that they should go back to KuMfowethu as he is the only gateway and no back door should be used.
“I had a meeting with Cain and those guys today as I indicated. I told them that they should go back where they have started kuMfowethu. I said to them he is the only gateway. They cannot go with a back door. I will only be able to assist if I get an indication from kuMfowethu. Protocol must be observed at all costs.”
Deputy Chief Dhlamini said if the representatives have challenges, they can go back to the CFO, but emphasized the proper process must be followed for payments.
“I said if they have challenges, they can go back to the CFO.”
Deputy Chief Dhlamini said it would not be appropriate for the CFO to deal with payments directly in cases where the invoice has not been authorized or the work has not been done, explaining he is not part of such communication and the process must be followed.
“They wanted to draw me on board in terms of communicating with them on future payments and so forth. And of which I said I cannot be part, there is a process that I have outlined like the question of the post-facto payment report. There is a process outlined and they should follow it. I will be able to get indication from the Director of Finance if there are outstanding payments and invoices and if processes have been fully complied with, definitely in that instance I will be able to intervene as I usually intervene in various cases. I did not want to deal with them as an entity apart from the entire service providers.”
Deputy Chief Dhlamini stated that the payment discussions he referred to with the representatives were historical regarding an old invoice, not future payments, and any future problems should be dealt through normal procedures with the CFO as the gateway.
“Much as I indicated, that is where they have started in this process of this payment. And I helped because I intervened as the CFO requested and also there were emails coming from the Department of Outstanding Payments, from the Chief's Office and so forth. ... So, you are directing them straight to the CFO to solve the problem. ... So, you are not talking about future invoices if there are issues? ... So, you are talking about something historical here.”
There was an outstanding payment issue explained to the entities, who did not find joy going to Malatji for resolution, and were advised to come directly to Deputy Chief Dhlamini if they experienced challenges in the future, but they insisted on resolving it through Malatji or the CFO.
“There were two aspects, Commissioner. The outstanding payment I explained to them, and they did not find joy going to Malatji... They will address it with Malatji or if they feel the CFO will deal with it, they will have to go back to him.”
Deputy Chief Dhlamini confirmed he told the entities to return to the CFO for resolution after explaining the process to them, indicating there is no shortcut to the payment process.
“Yes... I said to them, go back to the CFO... Correct.”
Advocate Chaskalson stated it does not make sense to communicate with the CFO for the single outstanding old invoice once the process is followed and if Director Malatji makes the appropriate motivation, there is no need to go to the CFO for payment.
“Telling them to use the CFO as a gateway for the one single outstanding old invoice does not make sense... If Director Malatji makes the appropriate motivation, they will be paid. There is no need to go to the CFO.”
Deputy Chief Dhlamini communicated that if he receives a future request from the CFO regarding payment issues, he might assist, but no request should come directly from the entities to him.
“If I get a request maybe in future from the CFO I might assist them... No request coming direct from them to me.”
Deputy Chief Dhlamini asserts that payment or other difficulties within the Department must first be addressed internally before escalating to the CFO, who is the only gateway for assistance.
“If they experienced difficulties from the Department of non-payment or whatsoever, I am also part of the Department. And if they cannot win within the Department, they must go to the CFO. Because if I did not resolve their problem within the Department, they must go to the CFO and deal the matter with him. They cannot just come to me and want to work with me directly on matters of their payment.”
The WhatsApp chat shows a discussion involving Sergeant Nkosi, the CFO, and Deputy Chief Dhlamini about lists of seven companies either for compliance checking or tender award rigging related to TMPD1.
“Sergeant Nkosi had forwarded to the CFO your message saying: “These are the vehicles for land to be given ku Mfowethu in order of priority and you had listed seven names. We discussed that on Friday.” And at the bottom of the screenshot, the CFO had responded to that specific message about the seven companies in order of priority saying: “This is ours Mfowethu, this is the final list, right. Yes, it is our final list.””
Legal counsel asserts the communication between Deputy Chief Dhlamini, Sergeant Nkosi, and the CFO regarding vehicles for land was about prioritising companies for corrupt tender rigging, excluding Gubis who was anxious to be included and ultimately succeeded.
“What your communications with Sergeant Nkosi and the CFO in relation to vehicles for land in order of priority was about was actually about which companies were going to be given priority for the tender to be rigged in their favour. And Gubis was not on that list. And that why Gubis was so anxious to speak to you and then to the CFO was because Gubis wanted to be on that list. And somehow Gubis managed to find its way into the final award of the tender.”
Mandla Mgcina is making calls to the CFO and Sergeant Nkosi sends screenshots of such communications to Deputy Chief Dhlamini.
“missed call and a voice call for five minutes. And then there is a screenshot that the CFO sends of a missed call from Mandla Mgcina to the CFO at 8:55 and two calls between Mandla Mgcina and the CFO at 9:33. And that is what Sergeant Nkosi sends you.”
Deputy Chief Dhlamini confirms that Cain is the head of supply chain and that parties have direct contact with the CFO, questioning why they would need him to assist with appointments.
“they have direct contact with the CFO. Why would they need me to assist them?”
Advocate Baloyi suggests that the parties knew of Deputy Chief Dhlamini's contact with the CFO and Sergeant Nkosi and that this was why they engaged with him about being awarded the tender.
“I want to suggest that as a possible explanation, that it is because they knew of your proximity through Sergeant Nkosi and your dealings through Sergeant Nkosi with the CFO, and they would have had those engagements with you about being awarded the tender on that basis”
Deputy Chief Dhlamini confirms Sergeant Nkosi forwarded the termination letter to him on the instruction of the CFO to note the termination and discuss it.
“Sergeant Nkosi forwarded this letter to me to say the CFO said I should take note of this termination, he will discuss it with me.”
Deputy Chief Dhlamini and the CFO later discussed the termination letter; the CFO may have called Dhlamini after requesting numbers from Sergeant Nkosi.
“Later on, yes, we did discuss. I think I am not sure if he called me because I think he requested the numbers from Sergeant Nkosi and called me around this.”
Deputy Chief Dhlamini states the CFO wanted to emphasize that the termination would mean the last invoice for June and no further invoices thereafter would be accepted.
“Yes, SC, he wanted to see, for me to note that this will be the last invoice for June and there should not be any other. I should be able to also monitor, follow up this process.”
The 'capture' referred to by Deputy Chief Dhlamini means attracting the attention of the CFO, not a formal thesis or communication.
“Capture signifies here, SC, the attention here. ... It is not like you are writing a formal thesis or whatever that need, I mean we are communicating on WhatsApp groups and so forth ...”
The Deputy Chief explained that the WhatsApp message saying 'I can see ukuba, you have captured uMfowethu and he would not want you to leave him' means that the CFO wants to stay close to Sergeant Nkosi and not leave him.
“I was referring ... to the attention with regard which I think he has taken the attention of the CFO and he would not want to, I meant to be far from him. ... That is correct. ... Captures signifies here, SC, the attention here.”
Deputy Chief Dhlamini describes Sergeant Nkosi as like a brother to him and the support given by the CFO to Sergeant Nkosi is akin to what a father would do for a child.
“I indicated that Sergeant Nkosi it is like a brother to me ... So when we talk, I cannot say he will do great things for you ... I am happy for you because there you are having a father who can look after you ...”
Deputy Chief Dhlamini claims the CFO will provide mental wellness, guidance and support to Sergeant Nkosi although they have only met at formal municipal meetings and have no personal relationship.
“He will provide guidance also ... You have absolutely no personal relationship with him ... You know that the CFO will support Sergeant Nkosi ...”
Adv Baloyi accuses Deputy Chief Dhlamini of being dishonest about the content and meaning of a WhatsApp message implying that the CFO will take over roles previously performed for Sergeant Nkosi's father.
“You are not being honest about the content of this WhatsApp ... The CFO will take over what Sergeant Nkosi's father used to do ... You are not being open ...”
Deputy Chief Dhlamini refers to pictures and videos sent to him that recalled a previous incident back in 2010 involving the CFO.
“I was referring to pictures that were sent to me and the videos I have seen and it made me to recall the previous incident what transpired back in 2010”
Advocate Chaskalson accuses Deputy Chief Dhlamini, Sergeant Nkosi, and the CFO of rigging a tender in favour of Elshadai, Ngaphesheya, and others for personal enrichment.
“your version is false, that what you, Sergeant Nkosi and the CFO were doing was rigging a tender in favour of Elshadai, Ngaphesheya and some others. And that when you speak of capturing the CFO who will do great things for us, what you are really speaking of is other abuses of public procurement processes that will make you and Sergeant Nkosi very rich”
The CFO only starts the purchase order process after the work is delivered and an invoice is received, creating an impression that POs are issued after work, which is incorrect.
“He only started the process when, after, I mean work has been delivered, they come with an invoice”
Musian and Sipho were name-dropping and taking chances by pretending to be connected to the CFO to access money from companies.
“It is common knowledge , SC , that people sometimes take chances . They moonlight , and many people are name-dropping people ' s names . For instance , they indicated they were with the CFO , which is not true . ... They do many things just to access I mean money from companies and so forth .”
Deputy Chief Dhlamini asked Sergeant Nkosi to verify the list with the CFO because of his established relationship; he did not have the CFO's contact details himself.
“I know that Sergeant Nkosi has a relationship with the CFO. I do not have the CFO's numbers... It was going to work better for me for him to verify for me.”
The complainants claim that the CFO is implicated in attempting to rig the tender in favor of a list of companies allegedly connected to the EFF.
“They are suggesting to you that the CFO is implicated in an attempt to rig this tender in favour of a list of companies that are ostensibly EFF companies.”
The persons who came to Deputy Chief Dhlamini's office claimed to be with the CFO and gave him a list from CIC (Juju) which they were giving to him for the purpose of assisting with a tender.
“They are saying they were with the CFO. They have given him a list from the CIC Juju...”
Mr Malema gave a list to the CFO according to what Deputy Chief Dhlamini was told by others, but Deputy Chief Dhlamini denies that he was directly informed about the list from Mr Malema.
“that the CFO has a list from Mr Malema is what I said”
Deputy Chief Dhlamini says he was told that a list was given to the CFO, but that the people telling him did not mention Mr Malema as the source of the list.
“they just said that they had given a list to the CFO”
Deputy Chief Dhlamini confirms he sent a message saying the list came with the people who gave it to the CFO, but upon verification, it was not true that the list was from Mr Malema.
“they said they have a list, that it is from Mr Malema, they gave it to the CFO. When I verified with the CFO, it was not true”
Sergeant Nkosi communicated via WhatsApp with the CFO, Ngaphesheya Security Services, and Elshadai Security Services about preferred bidders involving Nico, Ngaphesheya, and Elshadai.
“Sergeant Nkosi WhatsApp’s back to the CFO, Ngaphesheya Security Services and Elshadai Security Services ... I understand that you are asking who Nico helped. I have already told you it is Ngaphesheya and Elshadai.”
Sergeant Nkosi and the CFO exchanged messages indicating resolution of the issue involving Ngaphesheya and Elshadai by 9 AM on 18 March.
“...after Ngaphesheya and Elshadai, at the foot of 152, at the top of 153, the CFO writes back, thanks my bro, and Sergeant Nkosi sends him a thank you emoji... All of this is still happening before 9 o'clock in the morning on the 18th of March.”
Deputy Chief Dhlamini recalled a meeting requested by the CFO and Sergeant Nkosi on 25 March regarding invoicing of Gubis but he did not attend because of training.
“On 25 March, the CFO had asked for a meeting with you and you and the CFO and Sergeant Nkosi were due to meet. CFO says it was due to discuss issues relating to invoicing of Gubis... I never turned up for the meeting because I was going for training runs so I could not honour the meeting.”
Deputy Chief Dhlamini denies having dealings with the City Financial Officer (CFO) but acknowledges dealing with the CFO through Sergeant Nkosi regarding the tender.
“I do not have any dealings with the CFO ... You have dealings with the CFO through Sergeant Nkosi ... I still maintain I do not have dealings with the CFO”
Sergeant Nkosi insisted on getting Nico to give him 10 additional companies to B7 for checking compliance, and Nico was to put them in order of priority after evaluating compliance.
“Sergeant Nkosi insisted that I need to get Nico to give him 10 additional five companies to B7, that he wants to give it to the CFO to ensure that he is able to check for him if they comply accordingly, and I must indicate that Nico must put it in order of priority in terms of the requirements”
Sergeant Nkosi wanted to give the list of companies to the CFO to check if they comply with tender requirements, although the CFO is not a member of the Bid Evaluation Committee (BEC).
“Sergeant Nkosi requested me that he wants to give them to the CFO to check for him the companies. He indicated that he wants to check with the CFO if they comply, they meet all the requirements.”
Deputy Chief Dhlamini stated that he is not aware of discussions between Sergeant Nkosi and the CFO outside his knowledge and that he did not follow up on progress regarding the compliance checks.
“I am not, I mean, the relationship that Sergeant Nkosi have with the CFO, I am not, I mean, having the same relationship with myself and the CFO. So what are they discussing or what is he talking with the CFO, I might not be aware of in most instances. ... there is nowhere where I make a follow-up to say whether what is happening, what is the progress or how far are these things.”
Adv Khumalo accused Deputy Chief Dhlamini of unlawfully interfering in an ongoing tender process by instructing Sergeant Nkosi to give the CFO a list of seven companies to check for compliance.
“Because when you say to Sergeant Nkosi give this list to the CFO to check whether these seven companies comply with the tender requirements, it is no longer Nico, it is no longer Sergeant Nkosi, it is you now who is interfering in an ongoing tender process... That action on its own is you interfering in an ongoing tender process... So unlawfully... You are interfering in a tender process and you are doing so unlawfully.”
Adv Khumalo argued that giving a message to Sergeant Nkosi to give a list to the CFO constitutes unlawful interference in the tender process regardless of vested interest or follow up.
“By virtue of the fact that you are saying to Sergeant Nkosi, Captain, find below our vehicles for land to be given to the CFO in order of priority... That action on its own is you interfering in an ongoing tender process. Whether you have interest or not, whether you followed up or not, simply by doing that you are interfering in the tender process.”
Sergeant Nkosi had requested Deputy Chief Dhlamini to send a list of companies evaluated by Nico to the CFO for compliance checking, and Dhlamini complied by sending the list, not creating it.
“He has requested me, SC, because I think when he was responding here, he already told me that he wants to send a list to the CFO for the CFO to assist him to check for compliance. So he was merely indicating to me that he has done that already. It was not my list or my making this list, SC.”
Deputy Chief Dhlamini confirms that Nico sent him a list of companies he claims to have prepared and assisted, which he forwarded for compliance checking as requested by Sergeant Nkosi.
“That is correct. No, he gave me the list, but because I knew that Sergeant Nkosi requested that he wants to send it to the CFO, I edited the message accordingly.”
Deputy Chief Dhlamini denies being close to the CFO and states they only started talking when the CFO requested Sergeant Nkosi to call him on March 4th; he never spoke to the CFO outside of work before.
“I am not close to the CFO and that is a fact. I only started to speak to the CFO when he requested Sergeant Nkosi I think to call me on the 4th of March. I have never spoken to the CFO outside of work before.”
Deputy Chief Dhlamini says he edited and sent a message to the CFO about companies to be given vehicles for land in order of priority as instructed by Sergeant Nkosi.
“I edited the message, I added Captain, then I also added to be given to Mfowethui because that is what Sergeant Nkosi told me”
Deputy Chief Dhlamini acknowledged it was not possible for the CFO to check compliance before the BEC had finished its business and made a recommendation.
“the CFO has no lawful access to the documents until the BEC has finished its business and made a recommendation”
The CFO intends to look at the bid documents to check if bidders were compliant, which he was not allowed to do and admitted he could not see the documents until the first meeting of the BAC.
“He is going to look at the bid documents to see if these bidders were compliant. And he is not allowed to do that. He has admitted he cannot see any of these documents until the first meeting of the BAC.”
The CFO and Sergeant Nkosi use the pronoun 'ours' to describe the list, which is understood as a way of referring to each other closely, potentially indicating collaboration.
“That is how they speak with Sergeant Nkosi. Then he indicated it is ours because that is how they refer to each other.”
The CFO showed the Deputy Chief a WhatsApp screenshot of communication with Sergeant Nkosi listing vehicles to be given to Mfowethu in order of priority, confirming the list as final between them.
“Captain, find below our vehicles for land to be given to Mfowethu in order of priority, Elshadai Security Services. Response from the CFO is: This is ours, Mfowethu. This is the final list, right? And Sergeant Nkosi responds: Yes, it is ours, the final list.”
The CFO is communicating with Sergeant Nkosi to assist in checking compliance of seven companies in a pending tender, but Deputy Chief Dhlamini agrees the CFO cannot lawfully check compliance because he cannot access the relevant bid documents.
“On your version ... the CFO is communicating with Sergeant Nkosi, he is undertaking on your version to check for compliance of seven companies in a pending tender. And you know that he cannot lawfully do that because he cannot lawfully have access to those documents ... You will accept that?”
Sergeant Nkosi and the Chief Financial Officer (CFO) discussed bidders in an ongoing tender process for the City of Tshwane, with communication shared involving a list of bidders and a final list.
“You know what he is saying. You have seen all of this correspondence, including this communication between the two of them, where they are talking about this being a final list and him saying I am on top of it.”
Deputy Chief Dhlamini passed the list to Sergeant Nkosi, who was requested to give it to the CFO; Deputy Chief Dhlamini was privy to communication between them regarding bidders in the tender process.
“I passed it to Nkosi ... You are privy to that communication.”
There is a suspicion by counsel Chaskalson that Deputy Chief Dhlamini, Sergeant Nkosi and the CFO conspired to rig the bid in favour of Elshadai and Ngaphesheya.
“the only reasonable conclusion that can be drawn is that you, Sergeant Nkosi, and the CFO were in a conspiracy to rig a bid in favour of Elshadai and Ngaphesheya.”
The procedure for dealing with the previous financial year invoice requires raising it with TMPD, then if unresolved, escalating to Supply Chain Management, and finally escalating to the CFO as the last resort.
“As I understood it, it was they should first raise it with the TMPD. If they got no joy there, they should then raise it with Supply Chain Management. If they got no joy there, they should escalate it to you. So, you should be the last port of call, not the first.”
Since the invoice is for a previous financial year, the CFO would need to make prior period error corrections and amendments to financial statements with proper justification to AG for discrepancies between closing and opening balances.
“This would now necessitate for me to make a prior period error correction to my financial statements that had been submitted in the previous financial year. Hence, I was not willing to entertain that without having appropriate evidence. I would have to ensure disclosure notes of the financial statements are amended. I would need to ensure justification to the AG coming back next year on why there is a difference now between the closing and the opening balances. Hence, that process is now peculiar because it needs an additional justification.”
The feedback given at 178 by General Dlamini was not followed according to the process described, yet there was acceptance of his directive to redirect the service provider to the CFO, inconsistent with the stated process.
“this feedback that he gives you at 178, it is clear from it that it is not followed the process that you have described to us, and yet you do not say to him in response, you do not say to him, follow the process. In fact, you accept when he says, I have directed them to you, which is where they started.”
There is internal confusion because General Dlamini says the service provider must meet with certain parties, but the process requires submission to APPS, then SCM, before coming to the speaker.
“he must go and meet with them, right, in those WhatsApp exchanges where Sergeant Nkosi forwards to you where General Dlamini says I need to know whether to meet with Gubis. You say, let him go meet them. He gives feedback. He says, I have met with them, and in my meeting with them, I have redirected them to the CFO. I have said, they must meet with the CFO because that is where they started. Your respond, and you say, this is the way. Much appreciated. So, on your own handling of this matter, you do not say to General Dlamini, tell the service provider to do our internal process, which is submit to APPS, then it must go to SCM, and then it will come to me. You do not do that.”
Deputy Chief Dlamini states that he did not discuss any payments with Sergeant Nkosi directly and only responded to enquiries from the CFO via Sergeant Nkosi because he did not have contact details for the CFO.
“I have never discussed any payments with Sergeant Nkosi. I only responded to the CFO's enquiries which were made through Sergeant Nkosi ... because I did not have any contact of the CFO.”
Deputy Chief Dhlamini stated his involvement in the Gubis 85 case followed a request by the CFO regarding outstanding invoices due for six months.
“My involvement in the case of Gubis 85 Solution and other came later following the request by the CFO concerning the outstanding invoices , which were due for a period of six months .”
Deputy Chief Dhlamini receives complaints from the CFO regarding outstanding invoices and intervenes only when complaints are raised, but denies influencing or facilitating payments inappropriately.
“The statement is not true and I say this because I am the Divisional Head, Support and Administration. ... My communication on financial matters is mistakenly inferred to as having an influence when in actual fact it is sacrosanct to my daily work ... I cannot be said that I am influencing anyone when my position and my work is centred around managing the financial business side of the department.”
Annexure F is a trail of emails indicating complaints from February about outstanding invoices within the department, which Deputy Chief Dhlamini was never included on but became aware of only after a call from the CFO.
“The Annexure F, as the evidence leader indicated, it was a trail of email that I wanted to demonstrate that this complaint came from February. I was never included on the emails ... I only became aware when I was called by the CFO to say there are outstanding invoices within the department.”
Deputy Chief Dhlamini was requested by the CFO to assist in resolving outstanding payments of Gubis 85 Solution related to tender TMPD2 for 2016-17, finding outstanding invoices for six months including other service providers.
“I was requested by the CFO to assist in resolving outstanding payment of Gubis 85 and the others ... I discovered there were outstanding invoices for a period of six months.”
Deputy Chief Dhlamini denies exerting influence on the extension of a security tender; intervention was requested by the Chief of Police after the BAC had not approved the extension report presented by Director Nwandule.
“The second assertion which was made by DCS Spies is that I have influenced the extension of the security tender through the CFO. It is incorrect.”
It is alleged Deputy Chief Dhlamini was involved in internal procurement process as a conduit between him and CFO at request of Sergeant Nkosi, which Deputy Chief Dhlamini denies having discussed or been involved in payment with Sergeant Nkosi.
“It is alleged you were involved in internal procurement process. This can be seen further via messages exchanged whereby Sergeant Nkosi served as a conduit between you and the CFO. Such messages confirming that you were requested by Sergeant Nkosi to assist with payment of invoices and together with the CFO are managing payments via communication facilitated through Sergeant Nkosi. I have never discussed any payment with Sergeant Nkosi”
Deputy Chief Dhlamini says he merely responded to CFO enquiries made through Sergeant Nkosi and responded to requests for updates by CFO through Sergeant Nkosi.
“I merely responded to the CFO enquiries which were made through Sergeant Nkosi. And much as I indicated to say the CFO the next day enquired through Sergeant Nkosi, I responded through the request of update by the CFO”
Deputy Chief Dhlamini was visited by Mr Muzia and Sipho, known to him from student movement in the late 1980s, who came with the CFO and gave the CFO seven names of security companies; he then requested Sergeant Nkosi to verify the story with the CFO but found it was not true.
“I had a visit to my office by Mr Muzia and Sipho, the two I know from student movement in the late 80s, who came to have met with the CFO and gave him seven names of these security companies. I then requested Sergeant Nkosi to verify with the CFO the story and only to discover that it was not true.”
Deputy Chief Dhlamini validated that he has professional and face-to-face dealings with the CFO and knew where to find him, contradicting his claim of lacking the CFO's contact details.
“You have had some discussions with him, and you knew where to find him if you wanted to find him.”
Deputy Chief Dhlamini asked Sergeant Nkosi to verify with the CFO because it could be easier for the Sergeant to confirm information related to the CFO due to their closeness.
“I asked Sergeant Nkosi is because these people named Rob the name of the CFO, and I know that he is close to the CFO. It could be easier for him to verify that information.”
Deputy Chief Dhlamini stated Sergeant Nkosi told him the CFO never met the people who claimed to represent the EFF and alleged to be bidders, and that the CFO did not know them.
“He told me that the CFO says he never met those people. He does not. He does not know them.”
Sergeant Nkosi did not sufficiently explain the meaning of 'Ujuda Wethu' in his testimony, leading to misunderstandings about the term referring to capturing the attention of the CFO.
“He also indicated that I might be referring to attention. That is what he only understood, to say I have captured the attention of the CFO.”
An allegation is made that WhatsApp communication between Deputy Chief and Sergeant Nkosi led to inferences of corruption and interference in invoice processing within Tshwane Metropolitan Police Department, specifically with CFO involvement.
“It is alleged that your involvement in corruption arises from WhatsApp communication exchange between yourself and Sergeant Nkosi, which created the inference that you interfered and exerted influence over the processing of invoices within the city of Tshwane Metropolitan Police Department. In particular, your messages stating in those transcripts.”
On 4 March 2024, Sergeant Nkosi called Deputy Chief Dlamini and indicated he was with the CFO, requesting to speak to him; the CFO indicated Mr Mphefu was not getting help from the department with non-payment of invoices and requested assistance.
“On the 4th of March 024, I received a call from Sergeant Nkosi indicating that he was with the CFO and he requested to speak to me. I then spoke to the CFO who indicated that Mr Mphefu is not getting help from the department with non-payment of invoices, that I should assist in resolving the”
The budget upliftment process starts in the department, not the CFO, but requires CFO consultation and approval before funds are released.
“When you do upliftment, it is not a process started by the CFO. It is a process you start in the department. We consult with the CFO... The Chief recommends, CFO recommends, it goes to the City Manager and is signed off.”
Commissioner Bolhuis was involved in communication and supply of information, letters, reports and documentation to the City, CFO and BAC regarding the extension of the contract during the relevant period.
“I was involved in communication and supply of information, even letters, reports, documentation to the City and to the CFO and also to the BAC in regards to the extension of the contract, yes.”
Commissioner Faro was not aware of the agreements before going on leave and relied on the legal department and CFO to draw up the service level agreements.
“you must know these service level agreement is drawn up by the, between the legal department and office of the group financial services, which is the CFO ... I did not see this ... I did not receive the service level agreement before I went on leave.”
Commissioner Faro was not aware of the appointment of Elshadai before it was brought up at the forum, and he had not received the service level agreement beforehand to peruse.
“No, I was not aware of that. And I think, as I said yesterday, when the CFO is coming to this forum, I think those questions should be posed to him. I would prefer that is the case, because I am here to tell my side, and I am here to tell the truth. I have not received the service level agreement before hand to go through or to peruse.”
Ad hoc security services requests were assessed through a security assessment and only approved after budget scrutiny and necessary approvals.
“We dealt with adhoc individually and provided services only with the necessary approvals, including documentation... we would receive a request from a service delivery department that they need security services at a specific place... assess that request... by doing a security assessment... if we agree with them, then we determine the type of security that needs to be placed... they need to provide us with a GLO or the service delivery component within the city, falling mainly under the COO, would have to look for money... last resort would be to approach the CFO to ensure that there is money for this...”
Final approval for finding additional funds for adhoc security services falls outside the TMPD unless it is covered by an approved budget, usually involving the Chief of Police, CFO, and city manager.
“Such final approval will not lie within the TMPD unless it is covered with the approved budget... The Chief of Police... can manage her own budget... then it goes through the processes recommended by the CFO, and it is finally approved by the accounting officer, which is the city manager...”
The Chief of Police has authority, either delegated or from legislation or protocol, to manage and allocate the approved budget for the division, while the CFO's authority extent is uncertain.
“The Chief of Police in her position as the group head... has certain authorities... She can manage her own budget that is been approved and allocated. So, if it falls without that budget, there is a process... The CFO... has the authority... to work within the budget that has been approved for the city. He can allocate and reallocate certain funding...”
The adjustment budget process legally does not allow asking for more money beyond the approved budget; funds for Watchman Services must be sourced within the approved budget if there is a shortfall.
“If you do not do your work and you come to the adjustment budget only and ask for additional funds for Watchman Services, then it means the CFO in the city will have to find funds somewhere else within the approved budget and allocate it to Watchman Services.”
A financial upliftment process was started and subsequently approved to address a shortfall in the Watchman Services budget, recommended by the Chief of Police, CFO, and approved by the accounting officer.
“We started the process of upliftment and that upliftment process was subsequently approved. It is recommended by the Chief of Police, it is recommended by the CFO, it is signed off and approved by the accounting officer.”
Commissioner Bolhuis expresses uncertainty about the financial procurement process, noting that invoices normally lead to the creation of purchase orders and payments processed by the CFO's office, but is unsure if purchase orders are created after the invoice or beforehand.
“I am not a financial expert, but I am not hundred percent sure about that process. I would assume that once the sites have been allocated to a service provider you would receive an invoice. Then the invoice in the department will go to the financial section, a purchase order would be created and then I believe it goes to supply chain management to the buyers to do something and then payment from the CFO's office.”
Commissioner Bolhuis states he does not play a direct role in how purchase orders are loaded onto the SAP system, nor how the financial process moves payments through the different stages including supply chain management and the CFO's office.
“I do not play a role how it is put on the system, we as a city use a SAP system, I do not play a role how it moves from the finance section to supply chain management, and I do not play a role how it moves from supply chain management to the CFO and his office for actual payment.”
Sergeant Nkosi communicated with Mr Sibanyoni and informed him about a meeting scheduled at 4 o'clock, explaining that he was still at the location of the meeting and Mr Sibanyoni responded with "Let me know how it goes."
“on the 30th of April at page 276 you sent the CFO a PIN with the location of Mr Sibanyoni's residence. On 277, you sent him a screenshot of the chats between yourself and Mr Sibanyoni, explaining that you were meeting Mr Sibanyoni at 4 o'clock and saying that you were still there at the foot of that screenshot. And he wanted to know, his response was: “Let me know how it goes.””
Sergeant Nkosi said Mr Sibanyoni's concern to "let me know how it goes" could refer to Nkosi himself or a meeting with the CFO.
“may be he was just referring to me or a concern about me. Let me know how it goes. Maybe there are possibilities that on that day we were supposed to meet with him, the CFO, or not.”
Sergeant Nkosi acknowledged the CFO's concern about meetings with JS and Sibanyoni on 30 April but distinguished levels of concern.
“his response immediately thereafter is: “Eish, should we be worried?” He seems to have concern when you are called to meetings with JS. Concerns for you and concerns for him...Was it not a similar concern for you that he was expressing in relation to a meeting with JS on the 30th of April? No. Yes. It was a separate concern? The way I read the message.”
Sergeant Nkosi explained that he informed Mr Sibanyoni about his presence at Mr Sibanyoni's house and ongoing communication, which might explain Mr Sibanyoni's chat message "let us see how it goes."
“There are possibilities that maybe on that day I was supposed to meet him, the CFO. So, when I inform him that I am aware I am going because I am used on taking pictures ... So, this is how maybe he was talking to me that let us see how it goes.”
Sergeant Nkosi confirmed knowing that 'JS' refers to General Sibiya and Jenene when communicating with the CFO, and that they spoke about the same person.
“you knew who JS is. And then you say: 'I will handle him and will let you know.' So, you are both talking about the same person...The reason that I am saying it was General Sibiya ... The person we usually talk about is General Sibiya.”
Sergeant Nkosi confirmed communication style with CFO treats them as one entity and does not necessarily mean he and CFO are with the same persons discussed.
“The way we communicate ... we declare each other as one...when you say are we okay, I am just saying it does not necessarily mean me and him...It necessarily means me...We are good, we are one.”
The problem in payment was with the TMPD (security department) who had not processed or signed off invoices, delaying the CFO's ability to pay the service provider.
“The problem lay with the TMPD... They had to do something before the CFO could pay - they had to sign off on the invoices.”
General Dlamini, head of finance at TMPD, needed to verify and sign off documents before the CFO could approve payment to the service provider.
“I think he will need to verify all the documents submitted before him. And then that is when now he is going to instruct or he is going to follow necessary or do necessary arrangement for the payment to be done.”
Sergeant Nkosi volunteered to act as intermediary in the communication between General Dlamini and the CFO, which otherwise involved bidirectional mediation through messages and screenshots over hours.
“Your way was simpler. You were speaking to the General conveying the General's words to the CFO, speaking to the CFO, taking a screenshot of your exchange with the CFO, sending it to the General, getting the General's response, relaying it to the CFO. This goes backwards and forwards for about 4 or 5 hours.”
The appropriate person to approach for complaints relating to this tender was the CFO, who should be the point of contact instead of meeting with Gubis.
“And in this case the appropriate person to approach for complaints around this tender was the CFO. Remember, they were complaining about the tender.”
Sergeant Nkosi was involved as a middle person in facilitating payment requests between the CFO and General Dlamini due to his relationship with General Dlamini.
“you would have been that involved , or been the middle person , because of your relationship with General Dlamini”
Sergeant Nkosi states his intervention was simply forwarding the invoice from the CFO to General Dlamini to look at it, not direct intervention.
“it was a matter of the CFO sending it to me , then I send it to the General so that he must look at it . Not that I was intervening in the way it sounds”
The general communicated to the CFO about winning and working on multiple purchase orders and invoices which require scanning and uploading individually before payment can be processed.
“Yes , we have won . Busy with creating requisitions , plural , and at the same time releasing them , plural , in order for buyers , plural , to create purchase orders , plural . The process is long , as invoices , plural , have to be scanned and uploaded individually . And our trust will include the entire process before 17H00 . As soon as the buyers , plural , have created purchase orders , we will create service entries and submit them for payment .”
The CFO and General Dlamini communicated via intermediary using screenshots sent through a witness' phone to avoid leaving electronic communication trails regarding payment of invoices involving Gubis material.
“the CFO and General Dlamini have been communicating in relation to this matter through you and through screenshots that have been passed through your phone”
There is a sinister reason for using indirect communication to facilitate irregular payments by changing budgets and increasing target values to extort money from the City.
“there is in fact a more sinister reason for this, which is that if this whole process of increasing target values, extending budgets and the like to facilitate payment of invoices is being done irregularly to extract money out of the City, the General and the CFO would not want to communicate in this regard in the manner in which officials normally communicate”
The CFO used an intermediary due to the witness's family relationship with the General, leveraging that relationship to persuade the General to act in circumstances the CFO could not.
“the CFO thought that because of your family relationship with the General, you would be to persuade the General to do things that he as CFO might not be able to persuade the General”
Sergeant Nkosi understood the General's message to mean that they would adjust the budget to facilitate payment and he passed this message to the CFO.
“according to my understanding about that message, it was for the General to inform me that they will adjust the budget and the payment will be made. It was the message that he sent to me to send it to the CFO.”
Sergeant Nkosi stated he was merely passing the message and did not think it would be a problem for Cainan and Vusi to communicate through him despite his lack of knowledge in municipal finance.
“I was just passing the message. So, I did not think that it would be a problem for them to communicate through me. So, I took it from the General to the CFO. My understanding was that they were going to adjust the budget so that the outstanding invoice would be paid.”
The use of an intermediary obscured the communication trail to conceal irregular conduct within the municipality.
“by interposing you between all of their communications, they leave an electronic trail that suggests that they never speak to each other. So they are able to communicate in relation to irregular conduct within the municipality without leaving an electronic trail that suggests that they have done so”
General Dlamini received a list of seven companies from an individual or group called CIC Juju and sent the same list to the CFO for verification.
“He sent me the same companies to send to CFO to verify, as in he knows about these companies, and are these companies legit or is it true the way they are saying that they were sent by Juju ?”
Sergeant Nkosi sent names of Ngaphesheya and Elshadai to Mr Mnisi to verify that they comply with the requirements of the tender.
“So when you sent to the CFO, to Mr Mnisi, the name of Ngaphesheya and Elshadai, you wanted the CFO to verify that they comply with the requirements of the tender ? That is correct .”
Sergeant Nkosi was intermediary for communications between General Dlamini and the CFO regarding preferred companies for demolition tenders.
“What it seems to me is taking place here is once again, you are placing yourself as the conduit for communications between the General and the CFO and you have asked the General in the wake of last week's conversation about these seven extra companies that the Red Berets want.”
Gubis, a bidder for a tender, approached the General asking to meet him, and the CFO agreed that the General should meet with him to report back outcomes.
“the General's message that he has been approached by Gubis, who want to meet him ... Gubis is also one of the bidders on this tender”
Sergeant Nkosi sent names of two companies to the CFO to check if they were compliant, as informed by the General, and confirmed that the companies were compliant.
“I sent these companies to the CFO to check if these companies are compliant according to what has been informed by the General to me that indeed through that person who helped these companies, they are compliant”
The companies listed are the preferred vehicle providers for the tender and the list was compiled by Nico, an outsider referred by General Dlamini in Tshwane.
“a list of bidders who Victor has a mandate to award this tender to ... This list, it was the list that was compiled by Nico ... Nico who was referred by General Dlamini who is an outsider to Tshwane ... I sent to General Dlamini ...”
Mandla Mgcina is trying to get hold of the CFO on behalf of Gubis, who has approval from the CFO for this course of action; Mgcina is repeatedly calling the CFO who is not answering.
“The General has had a meeting with Mr Mandla Mgcina in relation to Gubis. He said do not speak to me, speak to the CFO. The CFO has then approved of that course. And now Mr Mgcina is desperately trying on behalf of Gubis to get hold of the CFO. That is what we are seeing.”
Sergeant Nkosi says he cannot comment on the missed calls of the CFO but acknowledges that Mr Mgcina is frustrated because the CFO does not answer his phone calls.
“I am saying I am not going to comment on what you said earlier that the General has turned down Mr Mandla Mgcina. Now Mr Mgcina is frustrated. He is calling the CFO and the CFO do not answer his phone. I am saying I cannot comment on that.”
Adv Chaskalson SC alleges four propositions including that Sergeant Nkosi and the CFO conspired to award a manifestly non-compliant bid (by Sergeant Nkosi's brother), and that the bid was impermissibly altered more than six months after the submission deadline without leaving an electronic trail between the General and CFO.
“the following propositions ... your brother's bid was manifestly non compliant and should have been disqualified ... you, the General, and the CFO conspired to ensure that this manifestly non compliant bid was nonetheless awarded the tender ... you achieved that outcome by impermissibly altering the bid and supplementing the bid at a date more than six months after the bid submission deadline ... the CFO and the General never communicated directly with each other in a manner that would leave an electronic trail ... instead communicated indirectly through you.”
Sergeant Nkosi denies that he, the CFO, and the General orchestrated anything and says all documents were compiled by the tender documents specialist before the tender submission deadline.
“the statement that you just uttered is false. Myself, the CFO, and the General did not orchestrate anything ... all the documents were there because they were compiled by the tender documents specialist.”
Adv Chaskalson SC alleges Gubis initially was not included on a vehicle priority list dated 25 March but ended up on the tender list after complaints and intervention by Mandla Mgcina with CFO, with instructions from the General to use only the CFO as the official gateway.
“there were seven companies which did not include Gubis ... The General said, do not speak to me, there is only one gateway, it is the CFO ... Mandla Mgcina then started calling the CFO regularly and then lo and behold, Gubis found their way onto the list.”
Sergeant Nkosi was inquiring from the CFO why his brother was not getting success in terms of the task related to procurement.
“I am not in a position to comment on that. All I was doing was to enquire from the CFO why my brother was not getting any success in terms of the task or whatever required to be done.”
Members of the Directorate for Priority Crime Investigation (DPCI) attempted extortion connected to investigations of procurement irregularities in Tshwane.
“It was an attempt to extort the CFO by the members of DPCI Stock Exchange.”
On 22 November 2024, members of the Hawks visited the City of Tshwane and left a suspicious brown envelope at the securities office, not following proper procedures in their inquiry about Tshwane.
“On the mentioned date, that is 2024 date, it will be the 22nd of November, there was a visit by the member or the so-called member of Hawks into the City of Tshwane. They then came with a brown envelope. They left this note to the securities downstairs for the securities to call or to give it to the CFO. Because the CFO knew me, he found it very odd that if those members were legit and something that they had was legit, why did not they come to his office or follow proper procedures if they have any inquiry about Tshwane, about him representing Tshwane, following the proper procedures?”
SERGEANT NKOSIDay 81 · 19 Mar 2026Refers to: 2024-11-22Location: City of Tshwane
The CFO received a call indicating members of the Hawks were looking for him, related to the extortion matter, leading to a conclusion that the letter was a scam or extortion attempt.
“the CFO then received a call... telling him that no, there are members of Hawks there, they were looking for you... that is how now it comes to this page... we came to a conclusion that... it was a scam, or it was an extortion”
The CFO was cautious and requested confirmation of email addresses before sending sensitive info related to a letter.
“Apologies for inconvenience, who is ... and what is their relationship to this matter? The reason I am asking is because we want to send sensitive information”
Sergeant Nkosi admits to taking photos of the red bakkie at a dealership in a residential area and sharing the vehicle details and price with the CFO for opinion on whether to buy it.
“You obviously were very close to it when you took the pictures ... it was in your presence when you took these pictures ... this was at a dealership ... yes ... just gone there to look for vehicles ... you even asked the price just to share with the CFO to show him this beautiful vehicle ...”
Sergeant Nkosi overheard the CFO complaining to a disgruntled supplier about non-payment issues and decided to assist by ensuring payment was processed.
“I was only helping the CFO with the frustration that the service provider was threatening to take the city to court. So, as a result, the CFO was getting frustrated... That is how I intervened.”
There was a phone call to the CFO from a person complaining about unpaid payments owed to their company, threatening to take the city to court if not paid.
“The CFO received a call from a person whom I did not know. And he said he was complaining about the payments that were not made to his company or her company. And her company worked. So, as a result, I think it was a lot of money that was owed to them. As a result, they complained to CFO, threatening to take the city to court if they do not get their payment.”
Sergeant Nkosi engaged with General Dlamini to address the payment crisis with the unpaid company invoice; General Dlamini requested an invoice to confirm the details.
“Then, I have engaged with General Dlamini Umashi. Then I said, the CFO has got this crisis of payment, and the company that they are owing, they are threatening to take the city to court. Then General Dlamini said, let him send you that invoice on the particulars of the company. Then I took the same and forwarded it to General Dlamini.”
Sergeant Nkosi was helping the CFO by giving the invoice document to General Dlamini since he was driving the CFO's car at the time.
“I was helping the CFO. By giving the document to General Dlamini. It was not an issue for the CFO to give it to General Dlamini, but at that time when the information was received, it happened that I was driving on one vehicle with the CFO.”
Sergeant Nkosi explains General Dlamini sent him messages to forward to the CFO to verify companies supposedly representing the EFF, and asked Mr Mnisi to check with Mr Malema about the companies' authenticity.
“The General was sending me this message to send it to the CFO so that he must verify...”
The two companies initially given by General Dlamini for the tender were Ngaphesheya Security Services and Elshadai Security Services, which Sergeant Nkosi stated in a message to the CFO on 18 March.
“Ngaphesheya Security Services and Elshadai Security Services .”
Sergeant Nkosi explains the message sent to the CFO on 18 March was to verify if the companies were compliant and related to the tender, sent by the General.
“My General sent it to me to send it to the CFO to verify if indeed those companies were compliant.”
According to the CFO and possibly General Dlamini, the brother's company had at least six manifestly non-compliant features, which were pointed out after the March 18 message was sent.
“Your brother's company was nowhere near compliant. It had at least six different manifestly non-compliant features, all of which were pointed out to you by the CFO, I think, or possibly by General Dlamini.”
Advocate Chaskalson summarises that General Dlamini gave two companies initially, then seven more companies supposedly from the Red Berets, that the CFO was to verify. The CFO then reported back about a meeting with Action SA and EFF where submitting five companies was considered an insult.
“General Dlamini gives you two companies who are the chosen vehicles for this tender... The CFO then says to you... I had a meeting with Action SA and EFF yesterday telling me to submit five is an insult and did not sit well with me.”
