Page 91 - SAMRC Annual Performance Plan 2026-27

Treasury Circulars and Guidelines related to Supply Chain Management
1) National Department of Health and National Treasury are to be notified of procurement transactions
exceeding R20 Million;
2) Notify National Treasury of variation amounts in excess of:
a. 20% or R20 Million (including applicable taxes) for construction related orders; and
b. 15% or R15 Million (including applicable taxes) for goods / service related orders

The materiality level mentioned above was calculated using the guidance practice note of the National Treasury.
Using these guidance parameters below, the SAMRC materiality level calculation outcomes are as follows:

CALCULATED
% TO BE APPLIED AUDITED VALUE AT MATERIALITY &
ELEMENT RANGE AGAINST R VALUE 31 MARCH 2025 SIGNIFICANCE VALUE
Total Assets 1.69% R1 182 631 634 R20 000 000
(1%-2%)

The SAMRC materiality and significance value will be R20 Million based on the percentage range of the total
asset element and the significant fluctuations in the month-to-month total asset value. This is the most stable
element, given the performance statement outcomes associated with the current economic climate challenges.

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