Procurement & SCM
Creditor Payment Aging Buckets
Ages unpaid supplier invoices into 30/60/90-day buckets against the MFMA deadline.
Why ageing creditors against the MFMA deadline matters
Section 65 of the MFMA obliges municipalities to pay creditors within 30 days, and unpaid invoices ageing past that line are simultaneously a compliance breach, a cash-flow signal and a possible understatement of liabilities under GRAP. Bucketing creditors into 30, 60 and 90-day bands shows how far and how badly the deadline is being missed. AuditPro Core ages unpaid invoices against the MFMA deadline so accounting officers can act before late payment hardens into a finding.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Open Invoices
7,820
Over 30 Days
2,140
27%
Over 90 Days
640
R 31.5m
Avg Days Outstanding
38
▲ 5
Creditor Value by Aging Bucket (R'm)
Oldest Outstanding Invoices
| Invoice | Supplier | Days | Amount (R'000) |
|---|---|---|---|
| INV-90112 | Vendor 3010 | 187 | 2410 |
| INV-90255 | Vendor 3122 | 154 | 1880 |
| INV-90388 | Vendor 3233 | 132 | 1320 |
| INV-90401 | Vendor 3344 | 119 | 960 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The 30-day statutory line
The MFMA fixes 30 days from receipt of a valid invoice as the payment deadline. Anything beyond that bucket is, on its face, non-compliant and must be explained.
What the buckets reveal
Ageing bands distinguish a temporary processing lag from a systemic failure. A growing 60 and 90-day population signals cash-flow stress or deliberate payment delay, not mere administrative friction.
Completeness of liabilities
Unrecorded or delayed invoices can understate creditors at reporting date. Accurate ageing supports the completeness and accuracy of the payables disclosure under GRAP.
How AuditPro Core Bridges the Gap
- Ageing engine: buckets unpaid invoices into 30/60/90-day bands measured from valid-invoice receipt.
- Deadline alerting: highlights invoices crossing the 30-day MFMA line and the worst-aged items.
- Exception workflow: attributes overdue invoices to responsible officials for follow-up.
- Traceability to source: links each aged item to its invoice and the reason for delay.
Key Takeaways
- Anything past 30 days breaches section 65 of the MFMA on its face.
- Growing 60 and 90-day buckets signal systemic stress, not admin lag.
- Accurate ageing supports the completeness of the GRAP payables disclosure.
- Attribute aged items to owners so follow-up has an address.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.