Former Amathole district municipality manager Chris Magwangqana could be personally liable for R103m as a result of the Siyenza toilet scandal.In an 84-page report seen by the Daily Dispatch on Tuesday, public protector Busisiwe Mkhwebane states that all implicated individuals in the Siyenza affair have been reported to the Hawks and the Asset Forfeiture Unit, although she does not name the other people.She has also instructed Amathole municipal manager Thandekile Mnyimba to take disciplinary action against all officials who were part of the bid adjudication committee that awarded the tender.The public protector’s office received complaints from DA leader Mmusi Maimane and then EFF provincial leader Simcelile Rubela subsequent to an investigation by the Dispatch in 2015.The investigation revealed how companies initially appointed to roll out the R631m tender were elbowed aside and the Siyenza Group appointed illegally.In her report, Mkhwebane states that the municipality incurred R103m in irregular expenditure and the Amathole council should recover the funds from Magwangqana through a civil litigation claim.The actual amount Magwangqana has to pay must be determined by the council through a verification of the financial losses.“The payments made to Siyenza on September 26 2014 (R31,587,782.78) and on December 1 2014 (R63,184,003.56) were made in the absence of any contractual provisions.“The former [municipal manager] Mr Chris Magwangqana committed an act of financial misconduct,” the report reads.Attempts to obtain comment from Magwangqana were unsuccessful.Mkhwebane confirms in her report that she has referred the matter to the Hawks and the Asset Forfeiture Unit.She outlines how the Amathole management went out of its way to make illegal payments to Siyenza, even though there were red flags, and that the municipality had been advised not to.She states that on April 29 2015, the district municipality was informed by the Municipal Infrastructure Support Agent that Siyenza had allegedly submitted a fraudulent tax clearance certificate with its bid documents when it tendered for a project in the Northern Cape, and that the matter was being investigated.“Following this correspondence, Mr Armstrong [Amathole senior manager legal and integrity services] agreed with the then acting municipal manager that no further payments could be made to Siyenza.“However on May 18 2015 a payment [of about] R9m was made to Siyenza, seemingly at the instruction of the municipal manager who was unhappy that payments to Siyenza were stopped,” the report says.Amathole spokesperson Noni Vuso said the municipality was unable to comment as it had not yet received the report.