US 116353

Dr Len Mortimer
1
 Unit Standard 116353
Supply Chain Management

2
Unit Standard Outcomes (6)

• OUTCOME 1: Apply legislative requirements

governing supply chain management
• OUTCOME 2: Manage risks in supply chain
management processes
• OUTCOME 3: Delegation supply chain management
powers and functions
• OUTCOME 4: Comply with required ethical
standards applied in municipal supply chain
management
• OUTCOME 5: Develop and evaluate a municipal
supply chain management policy

3
Unit Standard Purpose (8)

The unit standard and module purpose is to

provide learners with a broad understanding of
Supply Chain Management (SCM) in the public
sector and specifically the municipal environment,
as well as an understanding of the legislation,
regulations and guidelines within which SCM
occurs. Key aspects of the best practice model and
supply chain management policy will be explained
and analysed.

4
ASSESSMENT INSTRUCTIONS FOR TAKE
HOME ASSIGNMENT and TEST

Available on the website

5
US116353

• Question
• You have been appointed as the Director: Supply
Chain Management. As a first responsibility you
scheduled a meeting with the external auditors.
The Auditor-General (AG) report for the City of
Matlosana Local Municipality is loaded on the
website. The report should be downloaded and
used to answer the question below.

6
US116353
• Refer to findings of the AG report, as it
relates to the procurement processes and
analyse each of the findings individually. Use
the course notes, the latest SCM regulations,
your own municipalities’ SCM policy, and
identify detailed policies and controls that
should be implemented to reduce the
number of findings reported by the external
auditors. Each individual finding should at
least have three recommendations that you
will apply to enhance the control
effectiveness in the SCM directorate.

7
US116353 - Assessment Plan

Test learner’s understanding of:

Supply chain management and applicable
financial and other legislation, regulations
and policy.

8
 The Technical Disciplines - SCM
SCM TECHNICAL COMPETENCY STATEMENTS (@ 26 April 2017)
INSTITUTIONALISATION DEMAND MANAGEMENT ACQUISITION MANAGEMENT LOGISTICS & INVENTORY DISPOSAL MANAGEMENT
MANAGEMENT
LEGISLATIVE ENVIRONMENT 17. Needs analysis 32. Compilation of a list of 44. Receiving of goods
1. Legislative Regulatory 18. Confirmation of funding prospective service 45. Returning of goods 63. Preparation for disposal
Framework
2. Departmental Policies and 19. Specification Compilation providers 46. Goods distribution 64. Disposal process
procedures 20. Supplier database 33. Analysis of procurement 47. Warehouse management
21. Annual Procurement Plan requests 48. Stock-taking
SUPPLY CHAIN STRATEGY
STRATEGIC SOURCING 34. Acquisition 49. Matching documentation RISK MANAGEMENT & SCM
3. Planning and strategic SCM
alignment and integration
PERFORMANCE
22. Analysis of the supply chain processes/methods 50. Preparation of
4. Demand planning and 65. Risk management on a
environment 35. Negotiation with suppliers documentation for
forecasting case-by-case basis
5. Global supply chain 23. Total cost of ownership CONTRACT MANAGEMENT payment/accounts
66. Anti-fraud and corruption
24. Conduct a market analysis 36. Contract initiation payable
INSTITUTIONALISATION 67. SCM abuse mechanism
6. Establishment of the SCM 25. Analyse products and services 37. Contract Administration MOVABLE ASSET 68. SCM performance and
system required 38. Management of contract MANAGEMENT
7. SCM Governance 51. Management of movable reporting
8. SCM committee system 26. Conduct a spend analysis performance
assets strategy 69. Optimal system utilisation
9. SCM secretariat and support 27. Supply base analysis 39. Managing and resolving
services 52. Internal transfer 70. Safeguarding SCM
10. Individual capacity 28. Sourcing segmentation disputes with suppliers
53. External transfer information
development in the SCM 29. Supplier classification and 40. Supplier performance
system 54. Physical verification
11. SCM advocacy and internal positioning management NEED TCD’s for:
stakeholder relationship 30. Category and portfolio 55. Disposal
LOGISTICS & INVENTORY  Infrastructure and
management 56. Maintenance
12. Sustainability, social and management MANAGEMENT construction
environmental factors in the 57. Leasing
ACQUISITION MANAGEMENT 41. Logistics and Inventory  Immovable assets
SCM system 58. Safeguarding
13. Process ownership and 28. Compilation of bid documents management system  PPP’s
management in the SCM 59. Thefts and losses
29. Advertisements and briefing 42. Requisition of goods and
system 60. System maintenance
14. SCM master data sessions services
management 61. Reconciliation
30. Receipt and opening of bids 43. Placing of orders
15. Risk management and 62. Reporting
internal controls in the SCM 31. Evaluation and adjudication of
16. Technology in the SCM
bids
system
13
 The Occupational Roles
Occupational Roles:
Role 1 Role 2 Role 3 Role 4
Clerk State Accountant Senior Assistant Director / Director / Senior Manager
Administrator State Accountant Assistant Manager Chief Director
Deputy Director / Deputy Deputy Director General
Manager
Requires a working Requires a working Requires a thorough Requires an expert
knowledge with practical knowledge with good knowledge with in-depth knowledge with
understanding to be understanding to be understanding to be comprehensive
applied in straightforward applied in circumstances of applied in complex understanding to be
circumstances. limited complexity. circumstances. applied in highly complex
circumstances.

What do we mean by?:

 Working knowledge  Working knowledge  Thorough  Expert knowledge
 Practical  Good knowledge  Comprehensive
Understanding Understanding  In-depth Understanding
 Straightforward  Circumstances of Understanding  Highly complex
circumstances limited complexity  Complex circumstances
circumstances

14
READ

List of abbreviations (21 – 23)

Glossary of terms (23 – 25)

15
Revision PP regulations

• The main changes contained in the revised

regulations are as follows:
• Previously bidders scored a maximum of 80 or
90 points for price, and 20 or 10 points for black
ownership and for promoting specified RDP
goals. The points for price will remain
unchanged, while bidders will now score up to
20 or 10 points for their B-BBEE status level of
contribution.

16
• All bidders have to submit BEE rating
certificates, issued by either verification
agencies accredited by the South African
Accreditation System (SANAS) or by registered
auditors approved by the Independent
Regulatory Board for Auditors (IRBA).

17
• The new regulations became effective from 7 December
2011 to allow enterprises to become BEE rated.
PREFERENTIAL PROCUREMENT POLICY FRAMEWORK ACT,
2000:
PREFERENTIAL PROCUREMENT REGULATIONS, 2017
• AMENDMENTS
• 80/20 preference point system for acquisition of goods
or services for Rand value equal to or above R30 000
and up to R50 million
• 90/10 preference point system for acquisition of goods
or services with Rand value above R50 million

18
 TREASURY CIRCULAR MUN NO 11 OF
2014

• ISSUING OF STANDARD OPERATING PROCEDURE

MANUAL FOR EXPENDITURE MANAGEMENT
• The manual covers the following sub-processes of the
expenditure cycle: 137 pages
1. Chapter 1: Ordering
2. Chapter 2: Receiving
3. Chapter 3: Invoicing
4. Chapter 4: Cheque payments
5. Chapter 5: EFT payments
6. Chapter 6: Reconciliation.

19
• TENDER & QUOTATION LEGISLATIVE
REQUIREMENTS:
• Regulations and Policy must be read together –
(Numbering are the same)

20
 CHAPTER 1

MMC US116353

Unit 1 – Introduction to SCM in the

Public Sector (29)

21
Unit 1 – Introduction to SCM in the Public Sector
(30)
Learning outcomes:
• Understand the need for transformation of SCM
• Understand the legislative framework, regulations and
guidelines for SCM and be able to apply these
• Be able to identify the key SCM principles and the strategic
nature of SCM in the delivery of services
• Understand the key elements, concepts and objectives for
inclusion in SCM policy – aligned to legislation and regulations
• Be able to identify the role players, structures, and processes
required to effectively perform the SCM function
• Understand the delegation of powers and responsibilities
within SCM
• Understand the ethical standards and codes of conduct as
relate to SCM
22
Key concepts (30 – 31)

23
What is Supply Chain Management (SCM)?
(31)

“SCM in the public sector can be defined as an integral

part of Financial Management that seeks to introduce
internationally accepted best practice. It bridges the
gap between traditional methods of procuring goods
and services and the balance of the supply chain whilst
addressing procurement related matters that are of
strategic importance.”

(Policy to Guide Uniformity in Procurement Reform Processes in

Government: 2003) I Smith 2003

24
Definition of SUPPLY CHAIN
MANAGEMENT
“Supply Chain Management (SCM) is the process of
planning, implementing and controlling the
operations of a supply chain with the purpose to
satisfy customer requirements as efficiently as
possible.”

“The supply chain is the combination of all parties (e.g.

external suppliers, partner organisations, internal
corporate service units etc.) both inside and outside
the organisation, involved in delivering the inputs,
outputs or outcomes that will meet a specific public
sector requirement.”

25
 Perspectives/Dimensions of:
THE SUPPLY CHAIN

DEMAND SUPPLY

Point of origin Consumption

Transactions
Planning Budgeting Sourcing/Procuring Receiving Storing Distributing

Demand Acquisitions Logistics and Inventory Distribution/disposal

Management Management Management Management

Information flows

Goods/services flows

Financial Flows

26
Characteristics of SCM (34)

• Designed to optimise factors of material cost, quality and

service
• Includes ongoing monitoring and research into the
organisation’s supply chain environment
• Consolidates various operating activities to ensure a more
integrated approach
• Collaborates with the I/T function to develop a data
management system which facilitates strategic supply
planning
• Incorporates improved supplier relationship management:
– Identifies, evaluates, elects, manages and develops suppliers to
realise supply chain performance
– Develops longer term win-win relationships between the buying
entity and specifically-selected suppliers
– Focuses on direct, concrete, on-site and frequent help to
suppliers in exchange for dramatic and continuous performance
improvements 27
History of SCM in the Public Sector
(37 – 41)

28
The General Procurement Guidelines
(45)
The Five Pillars of Procurement: (45)

• Value-for-money
• Open and effective competition
• Ethics and fair dealing
• Accountability and reporting
• Equity

29
 FIVE PILLARS OF
PROCUREMENT p46-50
• Proper and successful government procurement rests upon the five
pillars of procurement
• One of the pillars broken – entire system fails

FIVE PILLARS OF PROCUREMENT

2. 4.
3.
1. OPEN AND ACCOUNTABILITY 5.
ETHICS AND
VALUE-FOR-MONEY EFFECTIVE AND EQUITY
FAIR DEALING
COMPETITION REPORTING

30
SCM legislative framework (52)
Systems/ PFMA BBBEEA/
MFMA SCM
Structures guidelines
policies,
Acts procedures
PAJA
Asset
transfer reg.

Codes of
Conduct The
Constitution
EXTRAS
N/T Regs and
guidelines

Policies
N/T SCM
procedures
regs, PPPFA and
guides, N/T regs
circulars
31
The Legislative framework p54

Constitution See next slides

S216(1), 217(1),(3),215-219

PFMA MFMA
PPPFA
S5,76(4),(c), S112(1),

32
The Constitution p54

S216(1)
“National legislation must establish a national treasury
and prescribe measures to ensure both transparency
and expenditure control in each sphere of government,
by introducing:
• Generally recognised accounting practice
• Uniform expenditure classifications
• Uniform treasury norms and standards”

33
FINANCIAL MANAGEMENT
LEGISLATION p54
Constitution

S217(1)“When an organ of state in the national, provincial or local

sphere of government, or any other institution identified in the
national legislation, contracts for goods or services, it must do so
in accordance with a system which is fair, equitable,
transparent, competitive and cost-effective.”

S217(3) issues national legislation with the requirement to

prescribe a framework which provides for preferential
procurement to address social and economic imbalances of the
past.

34
MFMA p55

Sect 112(1)
“The Supply Chain Management policy of a
municipality must be fair, equitable, transparent,
competitive, and cost-effective and must comply
with a prescribed regulatory framework for
municipal supply chain management…”

35
ENABLING LEGISLATION FOR THE
PREFERENTIAL PROCUREMENT SYSTEM
(PPPFA) p55

• PPPFA gives effect to S 217 (3) of the Constitution

• Provides framework for implementation of
procurement policy contemplated in S 217(2) of
the Constitution
• Provide for matters connected therewith

36
PPPF Act and BBBEE Act

Together with the Preferential Procurement

Regulations gives effect to S217(3) of the
Constitution (56)

This was followed by the Broad Based Black

Economic Empowerment Act (57)

37
SCM Role-players, Functions and
Support structures (59)
• National Treasury
• Provincial Treasury
• Municipal Council and Councillors
• The Accounting Officer
• Supply Chain Management Units
• Bid Specification Committee
• Bid Evaluation Committee
• Bid Adjudication Committee

38
National Treasury role (62)

• Establish an SCM office

• Monitor implementation of SCM across government
• Develop policies, procedures, practices etc. for all
spheres of government – to achieve broader policy
objectives
• Policy for consultants, construction standards,
transversal contracts, reporting requirements
• Receive complaints from bidders/suppliers
• Maintain a “bad list”

39
Provincial Treasury role

• Establish provincial SCM offices

• Monitor province and municipal implementation
of SCM
• Promote co-operative governance
• Measure improvements in SC performance
• Take intervention measures when necessary

40
Municipal Councils and Councillors p64

• Oversee financial management and service

delivery
• Approve the SCM policy
• Monitor and evaluate SCM implementation
process through regular reporting

41
 Political and Administrative structures p65

COMMUNITY

MUNICIPAL
Policy and Direction

COUNCIL

Accountability
Council Executive Mayor
Advisory
Committees or
Committees
Committee

Municipal
Manager

Administration 42
The Financial Governance Framework (66)

Responsible for Oversight over Accountable to

Council approving policy Mayor Community

Mayor Policy, budgets, AO Council

AO Outputs and
Implementation Administration Mayor, Council

CFO Outputs Financial AO

Management
43
Accounting Officer (68)

• Is ultimately accountable for all expenditure

• Implementation of SCM system
• Establish a SCM unit
• Develop SCM policy
• Establish the SCM committees
• Ensure adequate controls
• Ensure adequate anti-corruption mechanisms
• Etc.

44
SCM Units p69

• SCM units must be established within all

municipalities
• Units must have necessary capacity and skills
• The necessary delegations must be established

45
Bid Specification Committee 70

• Must approve specifications

• Specifications must be reasonable, fair, and
meet necessary standards
• Must establish a points systems and evaluation
criteria for bids
• Determine BEE goals

46
Bid Evaluation Committee 71

• Evaluate bids i.t.o. the predetermined

specifications
• Evaluate bidders i.t.o.
– their ability to deliver,
– SARS status,
– N/T’s “bad list”

47
Bid Adjudication Committee 72

• Must consider the BEC recommendations

• Make the final award
• Establish:
– That all documentation was in order
– Disqualifications are justified
– Scoring has been fair, etc.
– Bidders declarations of interest have been considered
– Etc.

48
COMMITTEE SYSTEM
FOR COMPETITIVE BIDS
cont. p74

PLEASE NOTE:
• Neither a member of a Bid Evaluation committee,
nor an advisor or person assisting the Evaluation
Committee may be a member of a Bid
Adjudication Committee.
• The AO may at any stage of the bidding process,
refer any recommendation made by the BEC or
the BAC back to that committee for
reconsideration of the recommendation.
• No municipal councillor or public sector official
should be allowed to do business with the State.
49
SUPPLY CHAIN MANAGEMENT
POLICY p74
S111 of the MFMA is very specific in the requirements of a
Supply Chain Management Policy (SCMP) within a
municipality and gives Effect to S217 of the Constitution. The
SCMP must

• be fair, equitable, transparent, competitive and cost-effective;

• comply with the regulatory framework for municipal supply
chain management;
• be consistent with other applicable legislation and with the
national economic policy concerning the promotion of
investments and doing business in the public sector;
• not undermine the objective of uniformity in SCM systems
between organs of state in other spheres;

50
SCM Policy 74

Must cover:
• The full range of processes – including tenders, quotations,
auctions and other types of competitive bidding
• When a particular process may be used
• Procedures for more flexible processes where the value is
below the prescribed amount
• Open and transparent processes for tenders or other bids
• Competitive bidding processes – in which only pre-qualified
persons may participate
• Procedures for opening, registering and recording of bids
• For evaluating of bids, negotiating final terms, approving of
bids
• Screening processes
• etc
51
SCM Policy p76

Include measures for:

• Combatting fraud and corruption,
• Combatting favouritism and unfair and irregular
practices
• The invalidation of recommendations or decisions
that were unlawful or improperly made
• Contract management and dispute settling
procedures
• The delegation of SCM powers and duties.

52
Delegation of SCM Powers and Duties (78)

• S79, 82, and 106 of the MFMA allow the AO to sub-

delegate decision-making powers to officials.
• Delegations must be in writing and approved in line
with the SCM policy.
• Delegation should relate to the acquisition of goods
and services as well as the disposal an letting of assets
• Delegations should only be i.t.o. procurement value
(see page 61)

53
DELEGATION OF SUPPLY CHAIN
MANAGEMENT POWERS AND DUTIES p78
CONTRACT SUB-DELEGATIONS ALLOWED
AMOUNT(VAT
INCLUDED)
Above R10 million May not be sub-delegated by an Accounting Officer

Above R2 million, but May be sub-delegated but only to:

not exceeding R10 •Chief Financial Officer (CFO)
million •A senior manager; or
•A Bid Adjudication Committee (BAC) of which the CFO
or senior manager is a member.

Not exceeding R2 May be sub-delegated but only to:

million •Chief Financial Officer (CFO)
•A senior manager; or
•A manager directly accountable to the CFO or senior
manager; or
•A BAC not including the CFO or senior manager.
54
Reporting in terms of delegated powers
p80
• The amount of the award
• The name of the person to whom the award
was made; and
• The reason why the award was made to that
person.

55
Oversight p80-81
RESPONSIBLE TIMELINE REPORT PRESENTED TO CONTENTS
PERSON
AO of municipality Within 30 days Council of the Report on the implementation of the
of the end of municipality. SCMP of the municipality and any
the financial municipal entity under its control
year
AO of municipal Within 20 days Board of Directors of Report on the implementation of the
entity of the end of the entity. Subsequently SCMP of the municipal entity
the financial to AO of municipality
year for reporting to
municipal council.
AO of municipality Within 10 days Mayor Report on the implementation of the
or AO of municipal of the end of Board of Directors SCMP of the municipality and any
entity each quarter municipal entity under its control

Report on the implementation of the

56
SCMP of the municipal entity
External Reporting Requirements 82

• Information on successful bids should be made

available on the municipality’s website – stating:
– Name of successful bidder
– The contract price
– Brands
– Delivery basis
– Etc.

• Any bidder requesting such information should be

given the reason for why his/her bid was
unsuccessful

57
Ethics and Codes of Conduct – in SCM 82
It is the responsibility of the AO, through the SCM
policy, to:
• Take reasonable steps to prevent abuse of the SCM
system
• To investigate all allegations against an official or
other role-player of fraud, corruption, favouritism,
unfair or irregular practices – and to take
appropriate steps where required
• To ensure the bidder is not on the official list of
defaulters or restricted suppliers
• To reject a bid where there is tax default or previous
failure to perform

58
Combating abuse of SCM p83

59
The definition of fraudulent or corrupt activities
84
Corrupt practice
Means the offering, giving, receiving or soliciting of
anything of value to influence the action of a public official
in the selection process or in contract execution

Fraudulent practice
Means a misrepresentation of facts in order to influence a
selection process or the execution of a contract to the
detriment of the Accounting Officer, and includes collusive
practices amongst bidders/contractors designed to establish
prices at artificial, non-competitive level and to deprive the
Accounting Officer of the benefits of free and open
competition.
60
 Ethical Standards and Codes of Conduct
(85)

A code of conduct is a set of moral principles or values

used by an organisation to steer the conduct of both
the organisation itself and its employees in all their
business activities both internal and in relation to the
outside world.

(Institute of Management)

61
Ethical Standards and Codes of Conduct
p85
The policy on SCM related ethical behaviour
should cover:
• Acceptance of gifts, etc.
• Dealing with suppliers
• Handling quotations and bids
• Dealing with confidential information
• Behaviour in negotiations
• Possible conflicts of interest

62
Ethical Standards and Codes of Conduct
p85
There should be:
• Code of conduct for Councillors (MSA)
• Code of conduct for municipal staff
• Code for SCM practitioners
• Code for bid Adjudication Committees

63
Ethical Standards and Codes of Conduct
p86
The SCM Practitioners code should cover:
Conflicts of interest
Accountability arrangements
Openness requirements
Confidentiality requirements
Prevention of “combative practices”

64
Summary of Unit 1

Page 86

65
LEARNING ACTIVITY p88

66
Learning task

Page 88 to 93

67
 Perspectives/Dimensions of:
THE SUPPLY CHAIN
DEMAND SUPPLY

Point of origin Consumption

Transactions
Planning Budgeting Sourcing/Procuring Receiving Storing Distributing

Demand Acquisitions Logistics and Inventory Distribution/disposal

Management Management Management Management

Information flows

Goods/services flows

Financial Flows

68
 CHAPTER 2

MMC US116353

Unit 2 - Elements of a World-class SCM model:

Demand and Acquisition Management

69
Unit 2 – Elements of a World-class SCM model:
Demand and Acquisition Management (95)
Outcomes:
• Be able to identify key elements of government’s
SCM model
• Have a more detailed understanding of Demand
Management and how the SCM function must be
incorporated into the overall strategic planning
process of the municipality in order to ensure
efficient and effective delivery of services
• Understand how a 3 year procurement plan can assist
the municipality in developing strategic relationships
with suppliers/service providers 70
Outcomes continued:
• Understand the various methods of acquiring
goods and services as well as the specific
processes to be followed depending on the
threshold of a particular purchase/bid
• Understand the implementation requirements
of the PPPFA and regulations, especially with
regard to the Preferential Points System and
calculations thereof.

71
Outcomes continued:
• Know where to source the correct documentation to
be included in bid documentation and which
documentation is to form the content of the legally
binding contract between the municipality and the
successful bidder
• Understand certain specialised sourcing such as the
procurement of consulting skills, bulk water and
electricity, information technology equipment
through the State Information Technology Agency
(SITA)

72
Introduction to Government’s SCM
model (98)
The model:
• Subscribes to international best practice
• Forms an integral part to management and is
linked directly to the budget planning process
• Addresses government’s preferential
procurement objectives
• It attempts to add value at every stage of the
supply chain

73
 Government’s SCM model (101)

SUPPLY CHAIN MANAGEMENT

DEMAND
Infrastructure

objectives
ACQUISITION
systems

PPP
LOGISTICS

DISPOSAL

SUPPLY CHAIN PERFORMANCE

Risk management and contract management
DATABASE/S 74
Demand Management (102)
"Demand Management" is about having a unified view of all
demand from programmes/projects in your organization so
you can align and prioritize the requests with the needs of
your organization. It also provides a way to control the life
cycle of the demand process.
Demand Management for an organization must accomplish
three things:
• Provide a governance mechanism which includes a best
practice framework.
• Provide a standardized method for collecting requests
from the organisation.
• Accumulate all requests in a central repository to keep
everything organized and provide visibility.
75
The Demand Management system
(102)

The system must:

• Include timely planning and management
processes
• Consider any benefits of economies of scale
• Provide for the compilation of the required
specifications
• Include appropriate industry analysis and
research

76
 The planning process (103)
7.1.4 Strategic SCM
Key steps:
• Consider from where requirements can be sourced
• Assess market characteristics and decide how the
market is going to be approached for external
sourcing
• Consider aspects of BEE, SMMEs, HDI extending
opportunities for supplying goods/services, making
use of labour intensive methods etc..
• Establish total cost of ownership of a particular asset
• Development of specifications / terms of reference

77
 The Demand Management process (104)
“An effective system of SCM requires an Accounting Officer
…. to ensure that the resources required to support the
strategic and operational commitments of an institution
are properly budgeted for and procured at the correct
time. Planning for the procurement of such resources
must take into account the period required for the
competitive bidding processes. It must therefore be
emphasised that a lack of planning does not constitute a
reason for dispensing with the prescribed bidding
processes”
National Treasury

78
Key SCM steps in Strategic Planning
process
Page 104 - 106

79
Flow chart of the Demand
Management process
Page 107

80
Development of a Procurement Plan
(108)
• The plan is useful in assisting municipalities in
defining their SCM needs aligned to the IDP and
SDBIP.
• Alignment with the IDP is critical in the case of
capital projects.
• The plans should be undertaken by a cross-
functional team and should consider:
– Expenditure and growth trends
– Types and quality of goods/services
– Estimates of quantities and timing of delivery
– General availability of goods/services – and potential
alternatives.

81
 Development of a Procurement Plan
continued… (108)

The procurement plans are consolidated. This assists in:

• Identifying or verifying areas where joint bids can be
undertaken to achieve savings and strategic alliances
with suppliers
• Encouraging a more competitive market and improved
supplier and municipal planning
• Suppliers respond better when given advance warning

These plans are indicative plans and do not commit the

municipality to its intentions.

82
 Development of a Procurement Plan
continued… (108-)

Plan includes the following detail per procurement:

• Capital or operating budget purchase?
• Category of spend
• Vote and accounting code
• Estimated value
• Description/specifications/terms of reference
• Area where required
• Department specific or Municipality wide
• Date current contract expires
• Contact person and contact details

83
Preparation of specifications (109)

The following should be considered:

• Should clearly and precisely indicate the work to be
carried out, the location, goods to be supplied,
minimum performance requirements, etc.
• Bidding documents should define the tests,
standards etc. to e employed
• Drawings to be consistent with text of the
specifications
• Specifications to be based on relevant
characteristics
• References to brand names etc should be avoided

84
 Needs assessment, Market analysis and
Industry supply analysis (110)

• Once the internal assessment has been documented

in the Plan, external analysis is necessary
• SCM strategies based on market and specific industry
research/analysis which respond to the needs
identified must be undertaken
• When analysing the external environment two
aspects should be considered:
– Supplier market (110)
– Supplier networks (110)

85
Market Assessment table

Page 111

86
 Supplier relationship management
and strategic alliances (112)

• Because municipalities and suppliers are strategically

linked through systems which allow for the flow of
materials, services, information and funds – an
integrated management philosophy is required
• Municipalities can positively influence supplier
performance by managing the relationship in an agreed
framework
• In order to establish strategic alliance the following
should be assessed:
– Mission-critical municipal processes and functions
– Key internal and external dependencies
– External influences that may impact of critical processes and
functions
87
Transactional vs. Alliance relationships

Page 113

88
 The Contingency model to evaluate
strategic alliances (114)

• Developing strategic alliances is aligned to the

contingency view regarding the characteristics of the
given situation
• It calls for fitting the structure of the organisation to
various possible situations
• Decisions are regarded as strategic if they are of
significant to the future of the municipality e.g. Entering
into a PPP or a long term contract. The wrong decision
could have disastrous service delivery, financial, etc.
consequences
• It is therefore critical to study how the circumstantial
factors affect the decision-making process and the
sought after outcomes 89
Appropriateness of Strategic Alliances
(115)
• The development of strategic alliances must
always be considered in the context of the SCM
legislation and regulations
• The possibilities of developing a strategic
alliance should be highlighted in the tender
documentation.

90
ACQUISITION MANAGEMENT (116)
• Involves the management of procurement to ensure that:
• Goods/services are only procured i.t.o. authorised
processes
• The expenditures are i.t.o. an approved budget
• Threshold values of different procurement processes are
adhered to
• Bid documentation, evaluation and adjudication criteria
and general conditions of contract accord with the
legislation
• Treasury guidelines and regulations are adhered to
• In general:
– Compile bid documentation including evaluation criteria
– Evaluate bids i.t.o. evaluation criteria
– Ensure proper contract documentation is signed
91
VAT

• 15 references to VAT in model policy –all vat

included IN THRESHOLDS STATED

92
DEVIATIONS

• According to section 22 of the Municipal Supply

Chain Management (SCM) Regulations, the bid
needs to be advertised for a minimum period of not
less than 30 days before closure in the case of:
• transactions over 10 million rand (VAT included), or
• of a long term nature,
• or 14 days in any other case. If the closing date for
submission of bids is less than the 30 or 14 days
requirement, then the reasons were recorded to be
on the grounds of it being an urgent or emergency
case or in exceptional cases impractical to be
advertised for the required number of days.

93
• A long term contract in terms of the SCA
Policy and the SCM Regulations means a
contract for a period exceeding/over one
year. In terms of the Preferential
Procurement Policy Framework Act, 5 of
200)(“PPPFA”) a “contract” is an
agreement resulting from the acceptance
of a tender by an organ of state.

94
 Uniformity in SCM practices (116)

Is ensured through:
• Uniformity in bid procedures, policies and control
measures, including:
– Uniform procurement policy
– Easy to interpret, cost effective, quick, transparent bidding
procedures
– Uniformly applied SC system across government
• Uniformity in bid documentation and contracts:
– Documents must define the rights, risks and obligations.
The nature, quality, quantity of the goods/services
– Documents must include bid conditions, specifications, the
bid itself, delivery standards
104
Range of Procurement processes

Page 118 - 120

105
 Database of Accredited Prospective
Providers (120)

• The AO is required to compile a list of accredited

prospective providers – and to ensure:
• The list is used to promote the PP regulations and
BBBEE Act
• Annually invite new prospective providers to apply
for inclusion
• The listing criteria include compliance with:
– SARS clearance requirements
– Occupational Health and Safety Act
• The list is updated at least quarterly
106
Information required for Quotations
(121)
Must contain:
• Full name
• ID number or company registration number
• Tax reference and Vat reference number
• Authorisation to obtain a SARS clearance certificate
• Whether the provider is in the service of the state or
has been in the previous 12 months
• Whether the spouse, child or parent of the provider
is in the employ of the state or has been in the past
12 months

107
 Negotiations with Suppliers (122)

Can only be done with AO approval and in the following

circumstances:
• Urgent needs for goods, works or services
• On the occurrence of a catastrophic event where other
procurement methods are impractical
• Emergency cases
• Bidders were identified through a competitive bidding
process
The AO must record and approve the reasons for such
deviations or ratifications and report quarterly to the
Council and include a note in the annual financial
statements
108
Process for Competitive Bidding (122)

• Goods/services in excess of R200 000 may only

be procured through a competitive bidding
process
• The objective of this process is to provide all
prospective bidders with timeous and adequate
notification of the requirement – and an equal
opportunity to bid.

109
Deviations and ratifications

• Page 124

110
Standard Competitive process (124)

Per the NT SCM guide for AO’s

• Properly plan for, and accurately estimate the
costs of the goods/services
• Compilation of bidding documentation
• Public Invitation for bids
• Handling, opening and recording of bids
submitted
• Evaluation of bids
• Contracting with winning bidder

111
Bid Documentation
Documentation: page 125-
Key inclusions:
• Evaluation and adjudication criteria
• Compel declarations of conflict of interest
• Requirement of SARS certification
• Additional requirements for bids above R10m
• Statement that any outstanding disputes must be
settled
• Details of surety required
• Certificate from Dept. of Labour indicating
compliance

112
Public Invitation of Bids (128)

• Must be publically advertised

• Must state:
– Closure date (as per regulations)
– That correct documentation must be used
• The AO can approve an earlier closing date in
the case of urgent or emergency situations
• Bids must be sealed

113
Handling, opening of bids (129)

• Bids and quotations must be opened in public –

as soon as possible after closure date
• The AO must:
– Record all bids in a register
– Make the register available for inspection
– Make public the bidders as well as the winning bidder
• No late bids will be considered

114
Evaluation of Bids (129)

• The AO must appoint a Bid Evaluation

Committee for evaluation of the bids received
• The Committee is required to evaluate all bids
received and to submit a report and
recommendations to the Adjudication
Committee regarding the awarding of bids.

115
Negotiations with bidders (130)

• No communication is allowed with bidders and

prospective providers after the closing date and
the date of notification
• Unauthorised communication may lead to the
disqualification of a bidder
• The Head of SCM may communicate with a
bidder during the period in particular
circumstances middle page 130

116
Discounts and Prices (130)

• Unconditional discounts which have been

offered may be taken into account when
calculating prices
• Where prices are offered for different periods of
the contract, the price per period should be
considered as a firm price
• Evaluation of bids i.t.o. the PPPFA and its
regulations must be evaluated in accordance
with the prescribed points system
• LG refer to 2011 regs not 2017

117
80/20 and 90/10

• 2017 REGULATIONS PPPFA

• R50 million

118
Clearing successful bidders and
Awarding contracts (133)
Steps to be taken:
• Confirm no conflicts of interest
• Assessment of possible risks of performance
failure
• Tax clearance
• “Restricted persons” clearance
• Negotiations regarding final terms of the
contract
• Signing of contract and service level agreement

119
Requirements for a valid contract (134)

• A valid, binding contract is critical between the

municipality and the successful bidder –
especially for longer term contracts
• Certain principles must be in all contracts:
– Requirements for a valid contract (8.1.7.2)
– Breach of contract
– Rules governing termination

120
Contract Administration (135)

• Contract management is essential

• Four key areas of administration:
1. Price adjustments
– Escalation clauses (135)
– Rate of Exchange fluctuations (136)
2. Amendments/cancellations/variations and
transfers
3. Poor performance 138
4. Restrictions imposed on contractors, shareholders
and directors

121
Specialised Procurement (141 - 143)

• Consultancy Services ECSA fees exclude VAT

• Banking Services
• IT goods and services
• Contract approved by other organ of state
• Bulk service purchases
• Building, engineering or construction works
• Public, private partnerships
• Unsolicited bids

122
Consultancies (144)

• Consultants to be appointed i.t.o. NT SCM guide

for Accounting Officers
• It should be ensured:
– The consultant is appropriately qualified
– The consultant is not treated as an employee
– The consultantcy is subject to a formal contract
– The AO monitors the Consultants performance i.t.o.
the project specifications etc
– TRANSFER OF SKILLS

123
Appointment of Consultants

Steps to be taken – see pages 145 - 149

124
LEARNING ACTIVITY

125
Learning activity

Page 153 to 166

126
 CHAPTER 3

MMC US116353
Elements of a world-class SCM model:
Logistics, Disposal, Risk and
Performance Management

127
Unit 3 – elements of a world-class SCM model:
Logistics, Disposal, Risk and Performance
Management (168)
Outcomes:
• Be able to identify and understand the key processes
involved in municipal logistics management
• Have knowledge of inventory systems that can be
utilised to increase efficiency and effectiveness of
logistics
• Understand the key considerations to be taken into
account in warehouse management including
optimal utilisation of warehouse space, and safety
and security
• Understand the processes required i.t.o. the MFMA
in order to dispose of any asset of a municipality 128
 Unit 3 – elements of a world-class SCM model:
Logistics, Disposal, Risk and Performance
Management
Outcomes continued..
• Understand and be able to suggest the most applicable
disposal strategy for a variety of asset types
• Identify the eight key components of the risk
management process and how these can be applied to
SCM in identifying potential and actual risks
• List the key areas in which SCM should be undertaken ,
the manner in which each can be accomplished as well as
the benefits of performance management
• Have knowledge of the required external and internal
SCM reporting requirements. 129
Key Concepts

Page 169

130
Introductory comment (169)
Unit 2 introduced the key elements of;
• Demand Management and
• Acquisitions Management

Unit 3 now explains the elements of:

• Logistics Management
• Disposal Management
• Risk Management
• SCM Performance Management

……………………….. as parts of the SCM model

131
Logistics Management overview (172)
• Management of Stock or Inventory includes:
– Coding of items
– Analysing product usage and trends
– Setting inventory levels
– Placing and expediting orders
– Receiving and distributing material timeously and accurately
– Stores, warehouse and transport management functions
– Minimisation of potential redundant material
– Generation of timeous payments to suppliers
– Continuous review of vendor performance
• A similar process occurs for fixed capital items
• Efficient logistics management can assist in reducing
costs 132
Coding of items (173)

• The use of a suitable coding system/structure will

assist with:
– Benchmarking of items
– Spend analysis
– Standardisation of products
– Market share analysis
– Organising of items
– Finding items in catalogues
• There should be standardisation of coding across
government
• There are best practice coding systems which are
internationally available 133
 Inventory Management and Setting of
Inventory levels (174)

• Efficient inventory management requires finding a

balance between holding a large inventory and a
small inventory
• The calculation of optimal stock levels should lead to
the minimisation of inventory holding costs, usage of
storage space, avoidance of stock becoming obsolete
while at the same time ensuring availability of
strategic items. Consideration should be given to :
– Which items and quantities of stock to hold
– Adding a safety margin to the minimum level

134
 Inventory Management and Setting of Inventory
levels (174)
• Identifying the real reason for holding inventory – which
are:
– To ensure the availability of specific and specialised items of
stock
– Protracted lead times
– To ensure a continuous supply of inventory for ingoing daily
processes and service delivery
• Also:
– Seasonal fluctuations require higher stock holdings during peak
periods
– Utilisation of quantity discounts
– Cost saving through transport in bulk
– Protection against supply problems and sudden price increases
135
 Inventory Management and Setting of
Inventory levels continued…. (175)
Differentiating between contract methods and other
procedures for purchasing inventories.
• Contract method:
– Many items can be grouped against which bids can be
invited for medium term contracts
– This can include a fixed price arrangement and minimum
quantity orders
– The benefits include: reduced documentation, assured
availability, less purchasing staff needed
• Other Procedures
– MRP 175
– JIT 175
– ABC analysis 176
136
 Placing and Expediting orders (178)
An efficient, timeous system for placing orders is critical –
either when:
• A particular item reaches its minimum level, or
• A new item is now needed
– Orders against an existing contract should be placed i.t.o. that
contract
– Orders below R200 000. Quotations should be requested form
database of accredited suppliers
– Orders above R200 000. An open competitive bidding process
should be used
Intervention is necessary where orders are not timeously
received or properly complied with if service delivery is to be
maintained.

137
GOODS AND SERVICES MAY NOT BE
DELIBERATELY SPLIT INTO PARTS OR ITEMS OF A
LESSER VALUE MERELY TO AVOID COMPLYING
WITH THE REQUIREMENTS OF THE SCM POLICY

ESPECIALLY WITH REGARD TO THE COMPETITIVE

BIDDING PROCESS.

138
 Receiving and distributing items
timeously (179)

• The stores system must be fully integrated into the

financial management system to ensure timeous
payment
• On receipt the goods must be verified for correctness.
Discrepancies should be followed-up
• Full records must be maintained for audit
• The goods must be coded and stored – awaiting usage
• An issue voucher must be produced for every item
issued from the stores

139
Stores, Warehousing and Transport
Management (180)
• Until municipalities are ready to introduce modern
systems for minimising stock holding it is critical to
maintain stocks in an efficient, effective and safe way.
These higher than necessary stocks have certain
advantages:
– Creates time utility – making goods available when required
– Makes bulk transport possible which can reduce costs
– Gains financial advantages through bulk purchasing discounts
– Protects an organisation against contingencies such as transport
delays, stock shortages, strikes

• Storage has 2 main components:

– Inventory holding costs
– warehousing 140
Inventory holding costs (181)
To reduce the costs of holding inventories the need is
to reduce the components which make-up the total
holding cost
Capital Costs (interest) Inventory Investment
INVENTORY HOLDING COSTS

Own Warehouse

Storage Costs (space) Property Tax

Rented Warehouse

Inventory obsolescence
Costs

Inventory Risk Costs Damage

Theft

Inventory Insurance 141

 Warehousing (181)

The following trends/developments are affecting

warehouse management:
• JIT and reduced inventory
• Ecommerce and IT advances
• Bar coding and scanning technology
• Efficiency and customer service
• New technologies

142
Warehousing continued… (182)

• Design and layout of stores should be done

around a forecast of product types and product
quantity
• Safety and Security considerations in the
warehouse
• Stocktaking
• Transport management

143
 Disposal Management (185)

• Disposal management is the last step in the SCM

process.
• It ensures best value-for-money of the asset over its
full life
• Disposal management is also directly linked to the
Asset Management Strategy and includes:
– Obsolescence planning
– Maintaining a data base of redundant material
– Determining the best disposal strategy
– Execution of actual disposal strategy.

144
Asset Management, Depreciation and
Obsolescence planning (185)
Asset Management
Two main systems of recording income and expenditure:
• Cash-based system
Here the tendency is to always spend on new assets rather than
measuring the full and most efficient and effective available use of
assets. Maintenance of assets is frequently ignored

• Accrual-based system
Here the focus is on whether the life of the asset can be extended
rather than simply replaced. This is possible through the systems
information which allows for wider decision-making

145
Asset Management, Depreciation and
Obsolescence planning (186)
Depreciation
• Each type or sub-type of asset has its own
prescribed “useful life” which determines the
percentage depreciation charged against it each
year.
• Hence each item of capital expenditure (fixed
asset) impacts on the operating budget by
increasing the charges against depreciation – as
well as interest payable on loans used to finance
the capital expenditure items.

146
Asset Management, Depreciation and
Obsolescence planning (187)
Obsolescence planning
• This concerns assets which are reaching the end of
their useful lives and involves disposal of he assets –
and their replacement
• This also concerns aging and inefficient technology
• When the asset is beyond economic repair it can not
serve the purpose for which it was required
• In the absence of available funds it can sometimes
be necessary to repair an obsolete asset even if not
cost effective to do so

147
Maintaining a Redundant Material
database (187)
• A Redundant Material database must be
maintained on an on-going basis
• Redundant (as opposed to obsolete) items are
items which are surplus to needs – or which are
no longer suitable for their original purpose

148
 Disposal Strategy for Assets (188)

• When assets are disposed of by selling them, gains or

losses are inevitable.
• The gain or loss is the difference between the net
disposal proceeds from the sale and the carrying
amount (book value) of the asset.
• The gain or loss must be disclosed in the financial
statements as an item of revenue or expense
• An asset so disposed of should be eliminated from
the fixed asset records and the financial statements
• All disposal of assets must be conducted in line with
S14 and S90 of the MFMA
149
 Methods of Disposal (189-190)

• Transfer to another organ of state – at market-

related value
• In the case of movable assets.
– Sell as per price quotation, competitive bid or auction –
which ever is the most advantageous
– Trade in against a new asset
– Destroy the asset
• In the case of immovable property. This can only be
disposed of at market-related prices

150
 Risk and Performance Management
(191)

Risk Management – definition:

“A continuous proactive and systematic process,
effected by the political leadership – accounting officer,
management and other personal, applied in strategic
planning and across the municipality, designed to
identify potential events that may effect the
municipality, and manage risks to be within the
municipality’s risk tolerance to provide reasonable
assurance regarding the achievement of the
municipality’s objectives.”

NT Risk Management Framework 151

Risk Management continued … (191)

• The MFMA S62(1)(c.)(i) indicates that all

municipalities “must maintain effective and
efficient and transparent systems of financial
and risk management and internal control”
• Risk management includes the identification,
consideration and avoidance of potential risks
• The management of and reduction or mitigation
of risk in the SCM process is an important part
of developing a business plan for the acquisition
of goods/services.

152
Risk Management continued … (192)

The process of risk management follows 4 steps:

1. Objective setting
2. Risk identification
3. Risk Assessment
4. Risk management strategy

The process must constantly be assessed,

reviewed, and the control environment improved.

153
SCM Risk Identification and Assessment
(195 top)
Critical issues:
• Identify procurement risks on a case-by-case basis
• Allocate risk to the person best placed to manage
the risk
• The municipality bears the cost of the risk where
retaining the risk is less costly than transferring the
risk
• Using a pro-active risk management approach
• Contract documents clearly assign risks to
contacting parties

154
Types of Risks found in SCM

Page 195-196

155
 SCM Risk Management Strategy (197)
• Once potential risks have been identified and
prioritised measures should be implemented to
reduce or prevent the risk from materialising.
• Ways of mitigating risks (to be included in the SCM
Risk Management Strategy:
– Insurance
– Guarantees
• Performance guarantees
• Retention money
• Performance bonds
– Ethics and fair dealings (198)
– SCM Risk monitoring and evaluating (198)
156
SCM Performance Management (198)
SCM involves the monitoring, as well as retrospective
analysis of the SCM system to determine whether the
proper processes are being followed and whether the
desired objectives are being achieved. This is undertaken
through internal reporting which includes:
• Achievement of PP goals and objectives
• Implementation of SCM policies
• Compliance to SCM norms and standards
• Savings generated
• Stores efficiency
• Contract breach
• Cost efficiency of the procurement process
• Consistency of SC objectives with Government’s
objectives
157
 SCM Performance Management
continued…. (200)

Other specific areas of performance management:

• Contract performance management
• Performance management of SCM projects
• Assessment of the SCM function and Internal Service
Delivery
• Assessment of the SCM policy and regulations as well
as strategic objectives
– SCM Implementation check-list
– Monthly reporting questionnaire to NT

158
SCM Performance Management
continued…. (200)
Contract and Supplier performance management
• Contract management is a key component of
supplier relationships and has 3 components;
administration, compliance management and
performance management
• Critical to the implementation of good contract
and supplier management are the processes of
measurement, monitoring and feedback to the
supplier/service provider.

159
 Supplier relationship
Management
LONG TERM PERFORMANCE
MANAGEMENT IMPROVEMENT 202
(are you getting excellent
Service from your providers?)

Strategic supplier management

PERFORMANCE MANAGEMENT

Supplier relationship
Supplier Relationship

(are you getting more than

management
The minimum, but adequate?)
management

Incentives management Relationship management

COMPLIANCE MANAGEMENT
(are you getting
What you paid for?)

monitor measure feedback

ADMINISTRATION
(what is going on?

Document financial asset change

Management management management management
Supplier relationship
management 160
SCM Performance Management
continued….
Some key service provider/supplier characteristics
which can have a positive or negative impact
page 202 - 204

161
 SCM Performance Management
continued…. (204)

Performance management of SCM Project- related work

• Additional emphasis is placed on ensuring deadlines are
met
• For civil and large scale contracts formal project
management practices are required in order to meet
deadlines
• Key administrative processes with regard to the contract
include:
– Documenting all correspondence and project reports
– Tracking all progress payments and certification of work
completed
– Compiling all documentation at the close-out of the project 162
 SCM Performance Management
continued…. (205)

Internal service delivery performance management

• Just as applies to external suppliers, measurement of
the quality of service that internal suppliers supply to
internal customers must be managed. Every link in the
SC has impact. Internal service delivery is important
because:
– It impacts on the organisation’s ability to meet external
customer needs
– Internal customers determine to a large degree the quality of
products and services delivered
– It is a big contributor to employee satisfaction
163
SCM Performance Management
continued…. (206)
Implementation of National SCM Policy and
Strategic goals
Key target are: page 206 - 207

164
 SCM Performance Management
continued…. (207)

External Reporting Requirements

National Treasury has produced reporting templates:
• Checklist for the Implementation of SCM – which
covers essential areas of performance – page 208-
210
• Monthly reporting questionnaires to National
Treasury - page 211
• Additional reporting requirements:
– Irregular expenditure - page 212

165
LEARNING ACTIVITY

166
Learning task

Page 216 to 219

167
Unit 4 – Public, Private Partnerships
(220)
PPP’s are a specialised area of SCM
Read 1.1-

Provides an introduction to Unit Standard 119353

168
SCM & Expenditure management
• All expenditure must be in terms of an approved budget
– If annual budget is not approved before start of the
municipal financial year,
– SCM processes may not be undertaken resulting in
unspent conditional grants and poor service delivery.
• Mayors and councillors may only instruct expenditures
to be made through the budget and SDBIP or the
revised
• Mayors may approve unforeseen and unavoidable
expenditure within the framework prescribed by
regulation 73 of the Municipal Budget and Reporting
Regulations
169
Fruitless & wasteful, irregular &
unauthorised expenditure CIRC 68
Fruitless & Wasteful expenditure
• Expenditure that was made in vain and would have been avoided
had reasonable care been exercised
• Example:
― Paying for goods or services that are not used or consumed

Irregular expenditure
• Expenditure that contravenes the MFMA, the Systems Act, Public
Office-Bearers Act, or any of the municipality’s policies or By-laws
• Examples
– Awarding a contract that was not subjected to tender procedures
– Benefits not provided for in the Public Office Bearers Act

170
 Fruitless & wasteful, irregular &
unauthorised expenditure cont…
Unauthorised expenditure
• Unauthorised expenditure means any expenditure that
was not budgeted for or that is unrelated to the municipal
department’s function, e.g.
– Overspending of budget of a vote
– Using municipal funds to pay for unbudgeted projects
• A council committee (e.g. MPAC) must investigate the
expenditure and may recommend to council that it:
– Be authorised in an adjustments budget
– Or recovered from the person responsible for making or approving
the expenditure
• Same process as for irregular expenditure, if it is
irrecoverable
171
Recovery of irregular, fruitless &
wasteful expenditure
• Council does not have the authority in law to authorise
• irregular expenditure
• fruitless and wasteful expenditure
• The municipality must recover such expenditure from
the person responsible for making it or approving it
• A council committee must investigate the recoverability
of expenditure taking into consideration regulation 74 of
the Municipal Budget and Reporting Regulations
• If found to be irrecoverable, the committee may
recommend that council writes it off

172
Council Oversight

• Council should:
– Monitor implementation of capital projects
– Assess performance of contractors
– Municipal contribution to the local economy

Adherence to SCM processes ensure efficient and

effective financial management and service delivery

173
Conclusion

Adherence to SCM processes ensures efficient and

effective financial management, service delivery and
contributes toward clean audit

Thank you

174
 THANK YOU

• Dr Len Mortimer
• len@sun.ac.za

175