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 QUALIFICATION THAT HAS PASSED THE END DATE:

National Higher Certificate: Finance and Accounting: Public

SAQA QUAL ID	QUALIFICATION TITLE
1127	National Higher Certificate: Finance and Accounting: Public
ORIGINATOR
Committee of Technikon Principals
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
National Higher Certificate	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	240	Level 5	Level TBA: Pre-2009 was L5	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Registered"		SAQA 9900/00	2003-07-01	2006-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2007-06-30		2010-06-30

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 does not replace any other qualification and is not replaced by any other qualification.

PURPOSE AND RATIONALE OF THE QUALIFICATION

The qualifying learner will be able to apply advanced public financial management and accounting knowledge to advanced financial related matters as a senior or chief accounting clerk.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

At least 120 credits on NQF level 5 in Finance and Accounting (Public)

Recognition of prior learning:
The qualification will also be awarded to a learner who has provided evidence that the stated competence of the qualification has been achieved through experience that complies with the stated specified outcomes

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

The qualification will be awarded to a learner who has provided evidence to the satisfaction of the assessors that the stated competence of the qualification, as detailed in the specified outcomes, has been achieved, either through education and training in a single provider's learning programme, or through experience that complies with the stated specified outcomes.

EXIT LEVEL OUTCOMES

1. Maintain accounting systems in compliance with basic principles.
2. Apply knowledge about public accounting and controls.
3. Assess accounting systems and international control systems.

Specified outcomes:

1.

Preparing financial statements according to GAAP and GRAP for the different business entities and sectors (C&F) (24)

Basic analysis and interpretation of financial statements (C&F) (24)

Record transactions relating to branch accounts (C&F) (24)

2.

The application of the basic principles of law (C&F) (24)

Keeping record of government expenditure (C&F) (24)

Keep record of revenue received and transfers the revenue to the exchequer account (C&F) (24)

The application of the basic cost and management accounting skills to achieve economy, efficiency and effectiveness in public expenditure. (C&F) (24)

3.

Applying statutory legislation as well as accounting and auditing standards to assess accounting systems and internal control systems (C&F) (24)

Identifying problem areas in accounting systems and internal control (C&F) (24)

Evaluate the accounting system and report on findings (C&F) (24).

Critical Outcomes:

Communicating effectively using visual, accounting and/or language skills in the modes of oral and or written persuasions.
Working effectively with others in a team in collecting and processing data.
Identifying and solving basic problems in which responses display responsible conduct.
Collecting and organising information.
Demonstrating an understanding of the dynamics between the micro- and intermediate environments as a set of related systems by recognising that basic problem solving does not exist in isolation.
Organising and managing oneself and one's activities responsibly and effectively as a senior or chief accounting clerk.

ASSOCIATED ASSESSMENT CRITERIA

Financial statements are prepared according to GAAP and GRAP for the different business entities and sectors.

Financial statements are analysed and interpret at a basic level.

Transactions relating to branch accounts are correctly recorded.

2.

The basic principles of law are correctly applied.

Government expenditure is correctly recorded.

Revenue received are correctly recorded and transferred to the exchequer account.

Basic cost and management accounting skills can be applied correctly to achieve economy, efficiency and effectiveness in public expenditure.

3.

Statutory legislation as well as accounting and auditing standards are applied to assess accounting systems and internal control systems.

Problem areas in accounting systems and internal control can be identified.

Accounting systems are evaluated and the findings are reported.

Integrated assessment:

An application of the following stipulated forms of assessment to a varying degree according to the existing Sertec requirements:

a) Formative assessment

Written or oral tests
Field work/experiential learning
Simulations
Mentors
Tutors
Assignments
Peer evaluation
Case studies
Portfolios

b) Summative assessment:

Written or oral examinations
Collaborative projects
Projects

ARTICULATION OPTIONS

This qualification forms the basis for admission to the next academic level in Finance and Accounting (Public). This qualification also provides horizontal and vertical career mobility in the public sector and between the public and private sector

MODERATION OPTIONS

A National Advisory Committee: Government Finance consisting inter alia of the following stakeholders:

Student Body Representatives

Labour Union Representatives

Financial Practitioners Forum Representatives

Public Sector Internal Audit Forum Representatives

Directorate: Financial Management Training, Department of State Expenditure

Provincial Financial Management Training Directorates

Office of the Auditor-General Representatives

Professional Bodies:

Institute for Public Finance and Accounting (IPFA)

Institute for Commercial and Financial Accountants (CFA)

Institute for Administration and Commerce (IAC)

CRITERIA FOR THE REGISTRATION OF ASSESSORS

(a) Experience

Related working experience in public financial management and accounting as a supervisor and/or related academic experience in public financial management and accounting with sufficient public sector exposure.

(b) Qualifications

At least one level higher (B.Tech.)

NOTES

While South Africa still had Technikons, all of their qualifications were registered under the Committee of Technikon Principals. After the Technikons became Universities of Technology or merged with Universities, the qualifications were registered under each of these institutions, and the CTP qualifications fell away (hence the end date of 2006, above). Where relevant, replacement information is
shown in the table above.

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

NONE

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.

NONE