Procurement & SCM
Payment Within 30 Days
Monitors compliance with the 30-day supplier payment requirement.
Why 30 Days Is a Legal Duty
Section 65 of the MFMA and Treasury Regulation 8.2.3 under the PFMA require valid supplier invoices to be paid within 30 days, protecting cash flow for SMMEs in particular. Persistent late payment is reportable, attracts AGSA findings and exposes accounting officers to consequence management. AuditPro Core monitors invoice-to-payment cycle times so late and at-risk payments are addressed within the window rather than reported after the breach.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Paid Within 30 Days
87%
▲ 5%
Overdue Invoices
1,204
▼ 180
Avg Payment Days
26
▼ 4 days
Value Overdue
R 73m
▲ R 6m
On-Time Payment Rate by Month (%)
Vendors With Most Overdue Value
| Vendor | Overdue Invoices | Avg Days | Value (R'000) |
|---|---|---|---|
| Vendor 0844 | 41 | 52 | 6210 |
| Vendor 0233 | 33 | 47 | 4980 |
| Vendor 0901 | 28 | 44 | 3870 |
| Vendor 0376 | 22 | 41 | 2940 |
| Vendor 0512 | 18 | 38 | 2110 |
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 Clock
The period runs from receipt of a valid invoice, not from the date of capture or month-end. Disputes over what constitutes a valid invoice are a common source of avoidable delay.
Why It Matters Beyond Compliance
Late payment starves small suppliers of working capital and can collapse the very SMMEs that preferential procurement aims to grow. The duty is therefore economic policy as much as a compliance rule.
Root Causes of Delay
Delays usually trace to invoice-routing bottlenecks, unresolved three-way matching exceptions or cash-flow management. Identifying where invoices stall is the key to fixing the metric.
How AuditPro Core Bridges the Gap
- Cycle-time monitoring: elapsed time from valid-invoice receipt to payment is measured for every transaction.
- Ageing alerts: invoices approaching the 30-day limit are surfaced before they breach it.
- Bottleneck analysis: stalling points in the approval chain are identified so the root cause can be fixed.
- Audit-ready export: compliance rates export to support the section 65 disclosure and oversight reporting.
Key Takeaways
- The clock starts at receipt of a valid invoice, not at capture or month-end.
- Late payment directly harms the SMMEs procurement policy aims to support.
- Most delay is a routing or matching problem, not a cash problem.
- Act on ageing invoices inside the window, not after the breach is reported.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.