Page 223 - SAMRC Annual Report 2024-2025

GOVERNANCE

Section 56: Assignment of powers and duties by accounting authorities:

PFMA Quantitative Qualitative
Section [Amount] [Nature]

1) The accounting authority for a public Values excluded from the Instances that are excluded from the
entity may — Delegation of Authority Delegation of Authority Framework

(e) In writing delegate any of the powers Framework Policy. Policy.
entrusted or delegated to the
accounting authority in terms of this Act,
to an official in that public entity
(e) Instruct an official in that public entity to
perform any of the duties assigned to
the accounting authority in terms of
this Act.
1) A delegation or instruction to an official in Values excluded from the Instances that are excluded from the
terms of subsection (1) — Delegation of Authority Delegation of Authority Framework
(e) Is subject to any limitations and Framework Policy. Policy.
conditions the accounting authority
may impose;
(e) May either be to a specific individual
or to the holder of a specific post in the
relevant public entity; and
(e) Does not divest the accounting authority
of the responsibility concerning the
exercise of the delegated power or the
performance of the assigned duty.

Treasury Circulars and Guidelines related to Supply Chain Management
2) National Department of Health and National Treasury are to be notified of procurement transactions
exceeding R15 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:

Element % to be applied Audited Value at Calculated Materiality
range against R value 31 March 2023 & Significance Value

Total Assets 1.28% R1 171 836 882 R15 000 000
(1%-2%)

The SAMRC materiality and significance value will be R15 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.

SAMRC ANNUAL REPOR T 2024-25 221