SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Manage Expenditure against a budget 
SAQA US ID UNIT STANDARD TITLE
242810  Manage Expenditure against a budget 
ORIGINATOR
SGB Generic Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Generic Management 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular-Fundamental  Level 4  NQF Level 04  6 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
13941  Apply the budget function in a business unit  Level 4  NQF Level 04  5   

PURPOSE OF THE UNIT STANDARD 
This Unit Standard specifies the knowledge and skills required to manage a budget within the organisation. This Unit Standard is intended for junior managers of organisations.

The qualifying learner is capable of:
  • Explaining the concept of budgeting pertinent to an area of responsibility.
  • Determining the elements of a budget relevant to an area of responsibility.
  • Monitoring and controlling actual expenses (and revenue), against projected budget. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners should be competent in Communication and Mathematical Literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
  • 'Revenue' includes, but is not limited to income from sales, services and fund-raising.
  • 'Expenditure' includes, but is not limited to, expenses, operating expenses, production costs, inventory, consumables and materials.
  • 'Budget' means either the complete budget, or part-budget for which the learner is responsible.
  • 'Area of responsibility' includes, but is not limited to, cost centre, section, department or team.
  • 'Junior managers' include, but are not limited to, team leaders, supervisors, foremen and section heads.
  • 'Standard Operating Procedures' (SOPs) may comprise formal written documents or accepted practices in the organisation.
  • 'Organisation' includes but is not limited to, workplace, work context, work unit, company, department or section. 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain the concept of budgeting pertinent to an area of responsibility. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The concept of a budget is explained with reference to expenditure in an area of responsibility. 

    ASSESSMENT CRITERION 2 
    The budgeting technique employed is explained by means of worked examples. 
    ASSESSMENT CRITERION RANGE 
    Budgeting techniques may include, but are not limited to, forecasting based on historic data, and zero-based budgeting.
     

    SPECIFIC OUTCOME 2 
    Determine the elements of a budget in an area of responsibility. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The elements of the budget are identified for the resources required to meet the objectives. 

    ASSESSMENT CRITERION 2 
    Internal and external constraints on a budget are identified in terms of an own organisational context. 

    SPECIFIC OUTCOME 3 
    Monitor and control actual expenses against budget. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Actual expenses are monitored according to Standard Operating Procedures. 

    ASSESSMENT CRITERION 2 
    Variances are identified and corrective measures are proposed and/or taken according to Standard Operating Procedures. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • This Unit Standard will be assessed by an assessor and moderated by a moderator registered with the relevant accredited ETQA.
  • Assessors should be in possession of a relevant qualification that is at least one level higher than the level of this unit standard.
  • Training providers must be accredited by a relevant ETQA.
  • Assessment should include both formative and summative assessment. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO ORGANISING 
    Learners are able to make decisions in determining the elements of a budget and in monitoring and controlling expenses. 

    UNIT STANDARD CCFO COLLECTING 
    Learners are able to identify variances between actual expenditure and the budget. 

    UNIT STANDARD CCFO COMMUNICATING 
    Learners are able to communicate effectively in identifying substantiating the internal and external contents of a budget. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Learners are able to demonstrate an understanding of the world as a set of related systems when monitoring and controlling the actual expenses of a budget. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    This unit standard replaces unit standard 13941, " Apply the budget function in a business unit ", Level 4, 5 credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58204   Further Education and Training Certificate: Cable Jointing and Termination  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  EWSETA 
    Core  71469   Further Education and Training Certificate: Equine Practices  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Core  66349   Further Education and Training Certificate: General Forestry  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2015-06-30  FPMSETA 
    Core  57712   Further Education and Training Certificate: Generic Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Core  73189   Further Education and Training Certificate: Golfing and Golf Coaching  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Core  66289   Further Education and Training Certificate: Lumber Milling  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2016-12-31  FPMSETA 
    Core  64889   Further Education and Training Certificate: Mineral Processing  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MQA 
    Core  67697   Further Education and Training Certificate: Sport Administration  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Core  65529   Further Education and Training Certificate: Transport Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  TETA 
    Core  61709   Further Education and Training Certificate: Water and Wastewater Treatment Process Control Supervision  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  EWSETA 
    Core  90655   National Certificate: Small Scale Mining  Not Applicable  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MQA 
    Elective  67465   National Certificate: Business Administration Services  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-07-30  As per Learning Programmes recorded against this Qual 
    Elective  62869   National Certificate: Rockbreaking: Surface Excavations  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MQA 
    Elective  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67509   Further Education and Training Certificate: Community Development  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67461   Further Education and Training Certificate: Event Support  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  63669   Further Education and Training Certificate: Fitness  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  65589   Further Education and Training Certificate: High Speed Inter-City Commuter Railway Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  TETA 
    Elective  57898   Further Education and Training Certificate: Printing and Manufacture of Packaging  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2015-06-30  FPMSETA 
    Elective  58800   Further Education and Training Certificate: Project Support Services  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Elective  61670   Further Education and Training Certificate: Railway Construction and Maintenance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  TETA 
    Elective  66809   Further Education and Training Certificate: Sport Technical Officiating  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Elective  61609   Further Education and Training Certificate: Volunteer Support  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  66613   Further Education and Training Certificate: Wealth Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  57714   National Certificate: Marine Pilotage  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2015-06-30  TETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
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    6. All Connections 
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    8. BES EMPOWERMENT COLLEGE 
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    10. Business Skills Institute (Pty) Ltd 
    11. Century Business Academy 
    12. Chuene Bosa Bosele Trading & Enterprise (PTY) LTD. 
    13. Compass Academy of Learning 
    14. Crack Down Pest Control Services 
    15. Danearl (PTY) LTD 
    16. Dee s Training PTY LTD 
    17. DISASTER MANAGEMENT SOLUTIONS (PTY) LTD (DMS) 
    18. Edge Training Consultancy 
    19. Edutel Skills Development Pty Ltd 
    20. Ethekwini Municipality Emergency Services Training Department 
    21. FBT Consultants CC 
    22. FINLAM AUTOMOTIVE 
    23. Giamanje TVET College 
    24. Global Care Trading 100 CC 
    25. Gogone S Trading & Projects 
    26. Gotsec Skills Training 
    27. Gravitazz Consulting 
    28. HCI Skills Training Pty Ltd 
    29. Health Science Academy 
    30. Heart Solutions 
    31. Imperial Crown Trading 490 Pty Ltd 
    32. Innovative Shared Services 
    33. Institute of Sport Education and Training 
    34. IQ Skills Academy (PTY) LTD. 
    35. Isibuko Group Pty Ltd 
    36. Jobafrik Consulting 
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    38. Kgantsontso Trading 
    39. Kgotla Trading Enterprise 
    40. Khanya Information and Development Consulting 
    41. KOKANO PROJECTS PTY LTD 
    42. Kwazulu Natal Experimental College 
    43. Learning Exchange Pty (Ltd) 
    44. Lesedi Educare Association 
    45. LVK Management Services 
    46. M.I.C. Training and Development 
    47. Mabuya Amahle Trading 
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    49. MENTORNET PTY LTD 
    50. METHEHO LEADERSHIP ACADEMY PTY LTD 
    51. Mimosa Business Consultants 
    52. Mintirho Development Services 
    53. MML Consulting CC. 
    54. Mod-Mosh Projects and Consulting (PTY) LTD 
    55. Mortarboard Training Solutions 
    56. Moseki Consulting Engineering Training & Development (PTY) LTD 
    57. Mowils Consultants 
    58. Nemalale Eagles Consultancy CC 
    59. Nhlahle Development Agency 
    60. Nonunu Projects 
    61. Optimum Learning Technologies (Pty) Ltd 
    62. Paradise Skills Development 
    63. Petra institute of Development PTY Ltd 
    64. Phakamisa Training Company 
    65. Pioneer Business Consulting 
    66. Prestige Leaders Consulting (Pty) Ltd 
    67. Prior Learning Centre 
    68. Progressive School of Business and Engineering (Pty) 
    69. PTDEV (Pty) Ltd 
    70. Qabuka-Vuka Development Trading 
    71. RCH Investments (Pty) Ltd 
    72. SADHANA GOVENDER PROJECT CONSULTANTS (PTY)LTD 
    73. Sakhisisizwe Projects 
    74. Sebenzisanane Human Capital 
    75. Senelo Trading CC 
    76. Siza Nesu Training and Consultants 
    77. Step Ahead Academy (Pty) Ltd 
    78. SWARANANG MANAGEMENT CONSULTING CC 
    79. TAMASA TRAINING PTY LTD 
    80. Tasc Business Consulting and Training 
    81. Tembe Service Providers 
    82. Thinking Mind Trading 
    83. Thubelihle Graduate Institute 
    84. Thuto Lere Community Empowerment Programme 
    85. TIRHANI SKILLSTRAINING PTY LTD 
    86. TJH Business Solutions Pty Ltd 
    87. Tlhalefang Holdings 
    88. TOMM TRAINING SOLUTIONS (PTY) LTD 
    89. Training Consultant and SD College 
    90. Transafric Consulting Pty Ltd 
    91. Tsebong Training Centre 
    92. Umfolozi TVET College 
    93. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    94. Vhutshilo Health And Training Organisation 
    95. Vumilia Africa Group 
    96. Vuselela TVET College 
    97. West Coast TVET College 
    98. Whitehall Trading Projects 
    99. World Pace Development and Training Institute 
    100. Yes We Can Consulting Pty Ltd 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.