SAQA

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SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED QUALIFICATION:

Postgraduate Diploma in Public Sector Accounting

SAQA QUAL ID	QUALIFICATION TITLE
101990	Postgraduate Diploma in Public Sector Accounting
ORIGINATOR
University of Cape Town
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Postgraduate Diploma	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	120	Not Applicable	NQF Level 08	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Reregistered		EXCO 0821/24	2021-07-01	2027-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2028-06-30		2031-06-30

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 qualification replaces:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
93814	Postgraduate Diploma in Public Sector Accounting	Not Applicable	NQF Level 08	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

Purpose:
The purpose of this qualification is to provide learners with a qualification in order for them to perform their duties and further their studies in public sector accounting. Qualified learners will be provided with a thorough understanding of the accounting principles and regulations for public sector entities, including management and governance, in South Africa, in order to become knowledgeable, skilled graduates in public sector financial management, auditing and financial reporting. In addition, it will further enhance the knowledge of Financial Officers and Managers who will benefit from learning the most recent Generally Recognised Accounting Practice (GRAP) standards and acquire a thorough knowledge of recent legislation and amendments of which they may not be familiar. The Postgraduate Diploma in Public Sector Accounting has also been designed to provide learners with knowledge and skills that will enable them to operate effectively in public sector accounting.

Rationale:
This qualification has been developed in liaison with National Treasury, the Auditor General, the South African Institute of Government Auditors (SAIGA), and the South African Institute of Professional Accountants (SAIPA). This qualification serves as a response to the urgent need in South Africa for competent and accountable public sector financial managers in order to improve public sector recording and reporting. Accounting graduates are provided an efficient route to completing the qualification required to be eligible to pursue a career in National, Provincial and Local government organisations.

The aim of this qualification is to support government entities (specifically local government) with capacity development. These entities require Financial Accountants and Managers to have a thorough understanding of public finance; to make financial decisions and to design and operate financial systems for service delivery and accountability in the management of public funds.. National Treasury and other stakeholders indicated their desire that this qualification be available at national level.

Due to the broad interest in this qualification from outside the Western Cape, and the fact that many potential learners may not reside in the Western Cape, offering this qualification on an online learning platform for wider access seems to be the next logical step.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):
Applicants who do not have a Degree or an Advanced Diploma but have another tertiary qualification and/or at least 5 years working experience in a related organisational setting may be assessed through a combination of case studies and entrance examinations to determine whether they have the necessary educational ability and motivation as someone with the Level 7 Exit Level Outcomes, in accordance with the institution's policy. All successful applicants will be required to partake in a 3-day contact period at the outset of each year which has the dual purpose of introducing the field of legal compliance to learners and to determine whether each successful RPL candidate has the necessary educational ability and motivation as someone with the Level 7 Exit Level Outcomes. Exemption from this qualification will be at the discretion of the course convener.

Entry Requirements:
The minimum entry to this qualification is:

A three (3) year Bachelor's Degree, Level 7.
Or

Advanced Diploma in Accounting at Level 7 (accredited by a professional body [South African Institute of Professional Accountants (SAIPA), Chartered Institute of Management Accountants (CIMA) and/or South African Institute of Tax Professionals (SAIT).

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification consists of compulsory modules at Level 8 totalling 120 Credits.

Modules:

Public Sector Financial Reporting, 36 Credits.

Public Sector Structures and Functions, 24 Credits.

Audit, Compliance and Ethics, 24 Credits.

Public Financial Management, 36 Credits.

EXIT LEVEL OUTCOMES

Exit Level Outcomes:

Prepare, produce and present written texts, calculations and other financial information in descriptive, prescriptive and logical formats according to the generally accepted accounting principles and applicable standards for government institutions.

Design, analyse and critically evaluate written texts, financial information and related information systems for effective monitoring, control and protection of government assets.

Find information of professional relevance efficiently and independently and use and organise such information to conduct systematic research aimed at providing answers to questions whose resolutions are not antecedently known or to verifying answers that are assumed on the basis of `accepted wisdom'.

Understand and apply public and administration legislation and policies, identify ethical dilemmas in a business or government situation and make decisions that ensure the public interest in paramount.

ASSOCIATED ASSESSMENT CRITERIA

The following Associated Assessment Criteria will be applied in an integrated manner across the Exit Level Outcomes.

Use information-technology standard in government offices efficiently and independently.

Appreciate the importance of life-long learning and the importance of self-initiative in pursuing it.

Understand and internalise, as a personal value, the importance of ethical behaviour and professional conduct within the scope of national, provincial, municipal and international law.

Critically engage with different theoretical constructs and frameworks as they apply to the public-sector management and reporting of information.

Demonstrate knowledge of the regulatory environment with regards to legislation, corporate governance, the regulatory structure generally and the role and responsibility of the Accounting Officer of a public sector entity.

Prepare capital and expenditure budgets in compliance with the relevant legislation and regulations, and in alignment with the key performance indicators of the public sector entity.

Make a positive contribution in a wide variety of organisational settings and sectors, especially conscious of the specific accounting and reporting needs of each particular context.

Integrated Assessment:
Learning is assessed in a number of important ways:

Theoretically through essays, tests, papers and exams.

Practically in the assessment of their compliance frameworks which they develop in accordance with a particular situational context in case study form.

In this way, any number of theoretical constructs are tested repeatedly across a number of theoretical and practical platforms and practical scenarios which graduates will encounter when employed in the public sector.

For each of the four individual modules: formative assessments (including regular submission of assignments and essays), at least one test per semester and final exams.

Assessment for the distance mode will be in line with those used for the contact mode.

Learners are required to achieve a year mark of 40% for each course in order to qualify to write the final examination in that course. The results of the assignments submitted and semester tests during the year will constitute the year mark for each course. The year mark constitutes 40% of the final mark, and a final examination (including an integrated assignment) constitutes 60% of the final mark.

To qualify for the Postgraduate Diploma in Public Sector Accounting, learners must attain a minimum mark of 50% in each of the separate modules. A learner who fails only one of the four modules of the qualification may be permitted by Senate to write a supplementary examination in that module.

INTERNATIONAL COMPARABILITY

As far as we can determine, there are nothing similar internationally. Other local and international qualifications exist, such as PGDip in Public Management (Unisa, NWU), Public Administration (UP), and Public Financial Management (e.g CETA (Centre for Economic Training for Africa); Finders University) and Public Sector Financial Management (NEW: School of Government at the University of the Western Cape (UWC) and UNISA); but none of these PGs include the combination of Public Management with the Accounting and Auditing disciplines for the public sector.

This qualification is further unique to South Africa only, as this programme covers South Africa specific knowledge, i.e. the Constitution, the SA legislation and regulations (for e.g. PFMA, MFMA, PAA, etc), the accounting standards specific developed by the Accounting Standards Board for South Africa, namely the Generally Recognised Accounting Practice (GRAP) which local government (municipalities) applies when preparing financial statements, etc.

ARTICULATION OPTIONS

This qualification offers the following articulation possibilities:

Vertical Articulation:

A relevant Master's qualification, Level 9.

A student can articulate into the PGDip in Accounting (after meeting the entrance requirements) to proceed on the CA(SA) qualification, either at UCT or through UNISA. UCT currently does not offer an Honours option for articulation.

MODERATION OPTIONS

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CRITERIA FOR THE REGISTRATION OF ASSESSORS

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NOTES

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LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.

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PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION:

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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