Free checklist
SCM Award File Audit Checklist
15 items an Auditor-General (AGSA) audit team commonly looks for in a municipal supply chain management award file. Use it to test one file before the auditors do.
Before advertising
Need and budget confirmed
A documented, approved need for the goods or services, with confirmation that budget was available before the process started.
- Evidence to have on file
- Approved requisition or needs memo; budget confirmation.
- Reference
- MSCM Reg 10 (demand management)
Specification approved before the advert
The specification was drafted by the bid specification committee and approved by the accounting officer (or delegate) before the bid was published.
- Evidence to have on file
- Specification with approval signature and date; committee minutes.
- Reference
- MSCM Reg 27
Committees properly appointed
Bid specification, evaluation and adjudication committee members were appointed in writing, and committees met their required composition and quorum.
- Evidence to have on file
- Signed appointment letters; attendance registers per sitting.
- Reference
- MSCM Regs 26–29
Committee members declared their interests
Each committee member signed a declaration of interest and confidentiality for this bid, and any conflict was recorded and managed.
- Evidence to have on file
- Signed member declarations for each meeting.
- Reference
- MSCM Reg 46; SCM code of conduct
Right procurement method for the value
The method used (quotations or competitive bidding) matches the value and your SCM policy thresholds, with no splitting of requirements to avoid a threshold.
- Evidence to have on file
- Value estimate; method justification on file.
- Reference
- MSCM Reg 12
Advertising and receiving bids
Advert ran for the minimum period
The bid was publicly advertised with a closing date at least 30 days after publication (over R10 million incl. VAT, or long-term) or 14 days otherwise. Any shorter period was justified and approved.
- Evidence to have on file
- Advert copies (eTender portal, website, newspaper) with dates; approval of any shortened period.
- Reference
- MSCM Reg 22
Bids opened in public and recorded
Bids were opened in public as soon as possible after closing, and recorded in a bid-opening register.
- Evidence to have on file
- Bid-opening register with names, prices and signatures; closing-time record.
- Reference
- MSCM Reg 23
Bidder declarations complete
The recommended bidder submitted the required, signed declarations, including the declaration of interest (MBD 4 or SBD 4, as your policy requires), past SCM practices (MBD 8) and certificate of independent bid determination (MBD 9).
- Evidence to have on file
- Signed declaration forms in the file.
- Reference
- MSCM Regs 38 & 44; bid documents
Evaluation and award
CSD registration and tax compliance checked
The recommended bidder was registered on the Central Supplier Database and its tax matters were verified as in order before the award.
- Evidence to have on file
- Dated CSD report and tax-compliance status at the time of award.
- Reference
- MSCM Reg 43; National Treasury CSD requirements
No award to persons in the service of the state
Directors, members and shareholders were checked against the state-employment and municipal staff information, and any close-family relationships were declared for disclosure.
- Evidence to have on file
- CSD/ID verification results; disclosure records.
- Reference
- MSCM Regs 44 & 45
Preference points calculated correctly
Price and specific-goals points used the correct system (80/20 up to R50 million, 90/10 above, all taxes included), the specific goals were stated in the bid invitation, and claims were supported.
- Evidence to have on file
- Scoring sheets; proof of specific goals claimed (for example a B-BBEE certificate or sworn affidavit where that is a goal).
- Reference
- PPPFA; Preferential Procurement Regulations, 2022
Evaluation followed the published criteria
The evaluation committee assessed bids only against the criteria and functionality thresholds stated in the bid documents, and recorded reasons for disqualifications.
- Evidence to have on file
- Signed evaluation report and minutes; functionality score sheets.
- Reference
- MSCM Reg 28
Award approved by the right person
The adjudication committee's recommendation and the final award were approved by the accounting officer or an official acting within a written delegation. If the award differs from the recommendation, the required notifications were made.
- Evidence to have on file
- Adjudication minutes; signed award approval; delegation register in force at the time.
- Reference
- MSCM Regs 5 & 29
Contract and exceptions
Contract signed before performance
A written contract or service-level agreement was signed by both parties before work started or goods were delivered, and recorded in the contract register.
- Evidence to have on file
- Signed contract or SLA; contract register entry; award notice where your policy requires publication.
- Reference
- MFMA s116; MSCM Reg 5
Deviations properly justified and reported
Any deviation from the normal process was limited to emergencies, sole suppliers or genuinely impractical cases, with reasons recorded, approved by the accounting officer and reported to council.
- Evidence to have on file
- Deviation memo; accounting officer approval; council report; note in the financial statements.
- Reference
- MSCM Reg 36
Want a second pair of eyes?
A readiness check walks a sample of your award files against items like these and gives you an evidence map, findings and a prioritised fix list.
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