BUKHATIR GROUP

Strength through Diversity

Group Policy and Procedure

Group Supply Chain (GSC)

Purchase Requisition

OPEX, CAPEX, Contracts & Sub-contracts

Document No: P-POL-002

Copyright © 2026 Bukhatir Group

Revision Control

This document is issued under the authority of Bukhatir Group and applies when carrying out the activities described. Revisions may be issued as necessary under the authority of the Group Head of Procurement. Revision history is recorded below with every revised policy.

Revision History

Revision Sign-Off

Distribution List

1. Purpose & Objective

This policy defines how procurement needs are captured, validated and approved across Bukhatir Group via the Oracle ERP system. It covers OPEX, CAPEX, Contracts and Sub-contracts requisitions.

2. Scope

Applies to all Group Business Units and to all procurement transactions irrespective of value, commodity or geography. Emergency Purchase Requisitions are permitted only under the narrow conditions set out in Section 7.

3. Mandatory PR Fields & Attachments

Every Purchase Requisition raised in the Oracle system shall capture, as a minimum:

• Requestor, Cost Centre, GL Account, Project / Work-Order.
• Detailed description, specification, quantity, unit of measure.
• Required delivery date and delivery location.
• Budget reference and available balance.
• Attachments: technical specification, BOQ, drawings, HSE requirements, business case (CAPEX).
• Supplier preference (if any) with justification.

4. DOA-Aligned Approval Routing

Purchase Requisitions are routed automatically through the Oracle workflow in accordance with the Group Delegation of Authority (DOA).

5. Mandatory Budget Check

No PR may proceed without a system-enforced budget availability check against the approved annual plan. PRs that fail the budget check are blocked and require formal re-budgeting or CFO exception approval.

6. Demand Aggregation & Framework Agreements

GSC shall aggregate recurring demand into framework agreements to capture volume discounts and reduce transaction cost. BU Procurement shall check for an existing framework before initiating any new sourcing event. Call-offs against frameworks do not require re-tender.

7. Emergency Purchase Requisitions

Emergency PRs require written justification and post-facto ratification by the BU Head and GSC. Emergency PRs shall not exceed 5% of a BU's annual procurement spend — breach of this KPI triggers a formal review by the CFO.

8. Conflict of Interest Declaration

Every Requestor and approver must confirm, on each PR, that no conflict of interest exists with the intended supplier(s). Declared conflicts are escalated to Compliance and the requestor is recused from the transaction.

9. Flowcharts

9.1 OPEX Purchase Requisition

Figure 1: OPEX Purchase Requisition Workflow

9.2 CAPEX Purchase Requisition

Figure 2: CAPEX Purchase Requisition Workflow

9.3 Contracts Requisition

Figure 3: Contracts Requisition Workflow

9.4 Sub-contracts Requisition

Figure 4: Sub-contracts Requisition Workflow

10. Definitions & Acronyms