Procurement Anomalies
Goods-Receipt Quantity Mismatch
Compares invoiced quantities against goods-received notes to detect over-invoicing and phantom deliveries.
Why quantities must reconcile to delivery
Paying for goods never received, or for more than was delivered, is direct loss to the fiscus and a textbook procurement fraud. The three-way match between order, goods-received note and invoice is the control that prevents over-invoicing and phantom deliveries, and its breakdown is a recurring AGSA finding. AuditPro Core compares invoiced quantities against goods-received records so mismatches are caught before payment.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Mismatched Lines
1,089
6% of lines
Over-Invoiced Value
R 14.6m
▲ R 3m
No GRN on File
412
paid lines
Recovered
R 2.1m
this year
Mismatch Type by Quarter (count)
Largest Over-Invoiced Items
| Item | Vendor | Qty Variance | Value (R'000) |
|---|---|---|---|
| Diesel (litres) | Vendor 0411 | 8200 | 1840 |
| Cement (bags) | Vendor 0788 | 1400 | 1120 |
| Laptops (units) | Vendor 1042 | 60 | 960 |
| PPE kits | Vendor 1366 | 1800 | 720 |
| Tyres (units) | Vendor 1620 | 110 | 540 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Three-way match on quantity
The invoiced quantity must equal what was ordered and what was received. A gap between invoice and GRN means the organ of state may be paying for goods it never got.
Phantom deliveries
An invoice with no matching goods-received note, or a GRN signed without real delivery, indicates a phantom transaction designed to extract payment for nothing.
Over-invoicing
Billing more units than delivered is a subtle, recurring leakage that small per-line overages make easy to miss without systematic quantity reconciliation.
GRN integrity
The control is only as strong as the receiving function. GRNs signed by the wrong person, or backdated, undermine the match and need their own scrutiny.
How AuditPro Core Bridges the Gap
- Reconciliation: AuditPro Core matches invoiced quantities to goods-received notes line by line and flags the variances.
- Exception workflow: Quantity mismatches and unmatched invoices raise cases that hold payment.
- Traceability to source: Each flag links to the PO, the GRN, the invoice and the receiving official.
- Continuous monitoring: The three-way match runs as transactions post, catching leakage early.
Key Takeaways
- Invoiced quantity must reconcile to ordered and received quantity.
- An invoice with no GRN can signal a phantom delivery.
- Small per-line over-invoicing accumulates into real loss.
- Scrutinise GRN integrity; the match is only as strong as receiving.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.