Procurement & SCM
Deviation Reason-Code Analysis
Decomposes SCM deviations by the reason code cited under Treasury Regulation 16A6.4.
Why reason codes reveal the real story
Every deviation from competitive procurement must cite a ground under Treasury Regulation 16A6.4, such as sole supplier, emergency or impractical to invite competition, and the AGSA scrutinises whether the cited reason genuinely held. Decomposing deviations by reason code shows whether the provision is used sparingly and legitimately or as a routine workaround. AuditPro Core breaks down deviations by reason code so patterns of misuse become visible to the accounting officer.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Distinct Reason Codes
9
'Impractical' Share
38%
▲ 7%
Sole-Supplier Letters
61%
of sole-source claims
Unsupported Reasons
44
no annexure attached
Deviation Value by Reason Code (R'm)
Reason Codes Ranked by Risk
| Reason Code | Count | Value (R'm) | % Supported |
|---|---|---|---|
| Impractical to invite bids | 156 | 71 | 52 |
| Sole supplier | 98 | 48 | 61 |
| Emergency | 74 | 33 | 70 |
| Continuity of service | 41 | 19 | 66 |
| Other / unclassified | 43 | 15 | 38 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The 16A6.4 grounds
Treasury Regulation 16A6.4 permits deviation only on specific grounds and only where it is impractical to follow normal SCM. Each deviation must name and genuinely meet one of these grounds.
Reason-code concentration
When one reason code, such as sole supplier or emergency, dominates the deviation register, it suggests the ground is being applied loosely as a default rather than on its merits.
Sole-supplier and emergency abuse
Sole-supplier claims that ignore available alternatives, and emergencies that recur predictably, are the most commonly abused grounds and warrant targeted testing.
Trend over volume
The insight is in the trend and mix of reasons over time, not the raw count. Rising deviation volumes concentrated in weak grounds point to a deteriorating control environment.
How AuditPro Core Bridges the Gap
- Pattern detection: AuditPro Core decomposes the deviation register by 16A6.4 reason code and trends the mix over time.
- Reconciliation: Cited reasons reconcile to supporting justification memos for each deviation.
- Exception workflow: Over-represented or weak grounds raise cases for targeted review.
- Audit-ready export: Reason-code breakdowns export for accounting-officer and AGSA reporting.
Key Takeaways
- Every deviation must cite and genuinely meet a 16A6.4 ground.
- Concentration in one reason code signals loose, default use.
- Sole-supplier and recurring-emergency grounds are most often abused.
- Read the trend and mix of reasons, not just the deviation count.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.