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Corruption during the COVID-19 pandemic has hit the headlines almost daily, without any real effort to research and analyse the dynamics, the structural and functional roots and the foundation of financial challenges against the South African people, especially the poor and marginalised. This empirical research study explores and analyses the realities that are central to understanding the challenges of the COVID-19 supply chain and procurement processes. The article further assesses the processes, structures and functions of the municipalities' supply chain management and procurement system, and its role as it relates to various forms of corruption. The latter has been achieved by utilising a rigorous, qualitative approach based on telephonic interviews with a carefully selected representative sample of different stakeholders in four municipalities in two different provinces, including supply chain management officials and trade