Detected across sales, purchases, expenses on every Chart of Accounts category, local purchases, supplier activity, margin, discounts, price changes, duplicates, approvals and peer behaviour.
10 findings · SAR 580,920 estimated impact
Open register
Findings requiring review
Each finding carries the branch, priority, measurable impact where quantifiable, the reason it was raised and the underlying evidence.
CriticalDammamPrice Changes27 Mar 2026
Repeated purchases of the same item at a rising unit price
Dammam purchased galvanised conduit 20mm six times this month. The unit price increased from SAR 72 to SAR 94 while Madinah purchased the same item for SAR 74.
Why it was raised
Six separate local purchase orders were raised with a single supplier inside 22 days, each at a higher unit price than the last. No framework agreement was applied and no competing quotation is attached to the later orders.
Estimated impact
SAR 1,320
Excess versus Madinah unit price across 539 units purchased
7 supporting transactions · 94% confidence
HighDammamDuplicates26 Mar 2026
Possible duplicate payment on a facilities contract
Two identical invoices from Sahara Facility Services for the March warehouse cleaning contract were posted one day apart, both for SAR 18,400.
Why it was raised
Matching supplier, amount, contract reference and cost centre with no credit note or cancellation. Facilities maintenance at Dammam is 55% above the prior month as a result.
Estimated impact
SAR 18,400
Full value of the second identical invoice
2 supporting transactions · 88% confidence
HighDammamMargin25 Mar 2026
Gross margin below peer range on project sales
Dammam gross margin is 24.6% against a peer range of 28.3%–29.1%. The gap is concentrated in plumbing project packages.
Why it was raised
Discounts on plumbing packages averaged 16.4% at Dammam versus 9.2% across the other active branches, while landed cost rose with the local purchase mix.
Estimated impact
SAR 214,000
Margin gap of 2.8 points applied to month-to-date project revenue
2 supporting transactions · 81% confidence
HighDammamApprovals21 Mar 2026
Approvals concentrated with a single delegate
S. Al-Dosari approved 68% of Dammam purchase and expense documents this month, including all four of the highest-priced conduit orders.
Why it was raised
Delegated authority was intended as temporary cover. Approver concentration at the other active branches is 31% and 27%, so this is a clear outlier in the control pattern.
Estimated impact
Not quantified
Control exposure — no direct monetary estimate
4 supporting transactions · 90% confidence
MediumDammamLocal Purchases24 Mar 2026
Local purchases growing faster than framework spend
Local purchases at Dammam reached SAR 812,000, up 34% month over month, and now represent 16.5% of total purchases against a group norm of 9%.
Why it was raised
Framework suppliers report full availability for 71% of the locally purchased lines, indicating avoidable off-contract buying rather than stock-out driven urgency.
Estimated impact
SAR 96,500
Estimated premium versus framework pricing on local purchase volume
3 supporting transactions · 76% confidence
MediumDammamExpenses23 Mar 2026
Repeated small purchases below the approval threshold
Eleven petty cash consumable purchases between SAR 1,700 and SAR 1,950 were posted this month, each just under the SAR 2,000 single-approval limit.
Why it was raised
Office consumables at Dammam are SAR 22,800 against a prior month of SAR 12,400 and a budget of SAR 15,000. The value clustering directly beneath the threshold is statistically unusual.
Estimated impact
SAR 7,800
Spend above the seasonal baseline for COA 6400
3 supporting transactions · 72% confidence
MediumKhamis MushaitDiscounts22 Mar 2026
Discount depth above policy on counter sales
Nine counter sales carried discounts between 18% and 22%, above the 15% policy ceiling for non-project business.
Why it was raised
All nine were approved by the branch rather than escalated to regional. The affected lines contributed 11% of counter revenue but 26% of the branch's discount value.
Estimated impact
SAR 34,600
Discount value granted above the 15% policy ceiling
1 supporting transactions · 84% confidence
MediumKhamis MushaitPeer Behaviour18 Mar 2026
Vehicle running costs above peer pattern
Vehicle running costs reached SAR 38,800 against SAR 26,400 last month, while deliveries grew only 3%.
Why it was raised
Seven workshop invoices were raised for the same three vehicles, suggesting repeat repairs rather than a volume-driven increase.
Estimated impact
SAR 9,900
Spend above the peer-adjusted expectation for fleet size
1 supporting transactions · 74% confidence
LowKhamis MushaitSuppliers20 Mar 2026
Supplier spend concentration rising at one branch
Southern Pipe & Fittings now accounts for 11.6% of branch purchases, up from 6.8% two months ago, across six orders.
Why it was raised
Two alternative approved suppliers received no orders this period despite quoting within 3% on comparable lines.
Estimated impact
SAR 12,400
Estimated price premium from reduced competitive tension
1 supporting transactions · 68% confidence
LowMadinahSales19 Mar 2026
Sales momentum ahead of plan on electrical projects
Madinah electrical project revenue is 14% ahead of plan, driven by two contracting customers with repeat orders.
Why it was raised
Order intake grew while margin held at 29.1%, so the increase is genuine demand rather than discount-driven volume.