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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

National Diploma: Public Finance Management and Administration 
SAQA QUAL ID QUALIFICATION TITLE
49554  National Diploma: Public Finance Management and Administration 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
LG SETA - Local Government and related Services Sector Education and Training Authority  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National Diploma  Field 03 - Business, Commerce and Management Studies  Public Administration 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  260  Level 5  NQF Level 05  Regular-Unit Stds Based 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 9999/99  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2030-06-30  

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 
Note on quality assurance:

Although the Local Government SETA is accredited to quality assure delivery of this qualification, a Memorandum of Understanding between LG SETA and the Public Service SETA allows PSETA to quality assure the qualification in the National and Provincial Government spheres, while LG SETA will quality assure Local Government providers. However, learner results from providers for the National and Provincial Government spheres will be uploaded and reflected against the LG SETA.

Purpose:

The purpose of the NQF level 5 Public Finance and Administration qualification is to provide a structured programme for public officials that work with senior management officials so as to provide support to strategic leadership and management needed to transform all spheres of government. The need for well-qualified efficient, client-oriented public officials is therefore identified as a priority in all the three spheres of government. The National Diploma in Public Finance Management and Administration (NQF level 5) is aimed at practitioners working in the public sector. It is a qualification in a career pathway towards an accomplished public finance management and administration specialist.

The National Diploma in Public Finance and Administration consists of exit level learning outcomes covering accounting reporting, administration, auditing, budgeting, economics, information systems, business calculations, risk management and legislative framework for the public sector. The competencies covered in the unit standards encapsulate the competencies required by public officials working at the operational level.

The qualification will therefore enhance the ability of the qualifying learner as a public finance official to perform the necessary financial administration tasks expected as well as improve management abilities. In this way, the qualification enhances transferability of skills within different spheres of the public sector. At the same time, a learner will gain a firm foundation required for studies leading to qualifications registered at NQF levels 6 and 7. All these enhance transferability of skills between the private and public sector.

With regard to the implementation of public financial management and administration reforms, the qualification serves, as a basis of an effective implementation process by defining and identifying those competencies required by technical public officials. The possession of relevant knowledge, skills and attitudes by technical public officials is crucial to the implementation of public sector financial management and administration reforms. Thus, the qualification contributes to the upliftment of the South African economy in line with the aims of existing skills development legislation through enhancing of skill levels of public sector employees.

Qualifying learners could follow a career within the Public Sectors in:
  • Financial Services.
  • Administration.
  • Management.
  • Accounting.
  • Project/Public Entity Management.

    Rationale:

    The public officials in South Africa operate in a wide variety of roles within the public management structures. Often they work in diverse operating and service delivery circumstances. Therefore, they have to be widely acknowledged for their understanding and awareness of the unique characteristics and challenges they may face in the process of service delivery.

    The sustainability of South Africa's democratic process and developmental governance are strongly linked to capacity building within the three spheres of government, i.e. the national, provincial and local spheres of government. It is imperative that public officials receive an up-to-date relevant and respected public financial management and administration qualification that recognises that the knowledge and skills which South Africa's public sector officials require have been satisfactorily obtained. In order to do that most effectively, public officials need to have excellent awareness and understanding of the changing needs of today's public service delivery systems and to identify very clearly the highly relevant expertise which these officials bring to their roles in the public sector.

    The exit level learning outcomes highlight many of the public finance management and administration skills required within the public sector. Such skills and knowledge are geared towards enabling public officials in all spheres of government to operate effectively and successfully in a demanding environment. Therefore, exit level outcomes and related assessment criteria are outlined for the areas of competence, which mark out public financial management as key and highly influential in public sector service delivery.

    It is understandable that most public officials will occupy specialised positions that do not require all of the contributions outlined in this qualification. In that sense, some of the exit level outcomes are shown as electives that address specialised knowledge and skills.

    The National Diploma in Public Finance Management and Administration is a specialised Qualification which offers administrative, managerial and financial knowledge and skills to learners who:
  • Have attained the National Certificate in Business Administration: Level 4 or any related financial, accounting, or public administration qualifications and wish to continue on a path of life-long learning within Public Finance Management and Administration or related qualifications.
  • Have worked in Public Administration, Accounting, Public Financial Management, Municipal Financial Administration/Management for many years, but have no formal Qualifications in their area of expertise.
  • Wish to extend their range of skills and knowledge of Public Finance Management and Administration so that they can become knowledge workers.
  • Are contracted in a learnership agreement.
  • Have recently taken up a position in Public Finance Management and Administration.
  • Have not yet acquired the skills and competencies required for learning in Public Finance Management and Administration at NQF level 6.

    The skills, knowledge, values and attitudes reflected in the Qualification are building blocks that will be developed further in a related NQF Level 6. The intention is:
  • To promote the development of knowledge and skills that are required for the efficient performance of Public Finance Management and Administration functions.
  • To release the potential of people.

    The National Diploma in Public Finance Management and Administration: Level 5 should produce knowledgeable, multi-skilled workers who are able to contribute to improved productivity and efficiency within the public sector. It should provide the means for current workers to receive recognition of prior learning, to upgrade their skills and achieve a nationally recognised qualification. It should also assist new entrants to the public sector.

    It will ensure that the quality of education and training in the public sector is enhanced and of a world-class standard.

    The National Diploma at NQF Level 5 allows the learner to work towards a nationally recognised qualification. The qualification will allow both those in formal education and those already employed in organisations in the Public Finance Management and Administration field access to a Qualification that can be used as a benchmark to gauge their competence against local and international standards. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners should be competent in:
  • Communication at NQF Level 4.
  • Mathematics or Mathematical Literacy at NQF level 4.
  • Computer Literacy at NQF Level 3.

    Recognition of prior learning:

    The structure of this Unit Standard based Qualification makes the Recognition of Prior Learning possible. Learner and Assessor will jointly decide on methods to determine prior learning and competence in the knowledge, skills, values and attitudes implicit in the Qualification and the associated Unit Standards. Recognition of Prior Learning will be done by means of an Integrated Assessment as mentioned in the previous paragraph.

    This Recognition of Prior Learning may allow for:
  • Accelerated access to further learning at this or higher levels on the NQF.
  • Gaining of credits towards a Unit Standard in this Qualification.
  • Obtaining this Qualification in whole or in part.

    All recognition of Prior Learning is subject to quality assurance by the relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Level, credits and learning components assigned to the qualification:

    The Diploma is made up of a planned combination of learning outcomes that have a defined purpose and will provide qualifying learners with applied competence and a basis for further training.

    The qualification is made up of Unit Standards that are classified as Fundamental, Core and Elective. A minimum of 260 credits is required to complete the qualification.

    In this qualification the credits are allocated as follows:

    Fundamental: 73 credits - 28%
    Core: 162 credits - 63%
    Electives: 25 credits - 10%
    Total: 260 credits - 100%


    Motivation for number of credits assigned to fundamental, core and elective:
  • Fundamental Component:

    Unit Standards to the value of seventy-three credits are allocated to the subject areas of communication, ethics, statistics, mathematics, economics and self-development.

    Ten credits have been assigned to the communications aspect of the fundamental component which focuses on communication skills required to effectively fulfil public finance management and administration functions within the public sector.

    Fifteen credits in Mathematical Literacy have also been included in the Fundamental Component, focusing on the mathematics required to effectively work within the public finance management and administration sector.

    Eight credits have been allocated to ethics and professional codes of conduct required in the public sector.

    It is also viewed that self-development and awareness are an integral part of the effective public finance management and administration function. For this reason, ten credits have been allocated to this learning area, covering all aspects of self-development, ranging from awareness of self and interactions with others, and developing a career plan within the public sector.

    Economic principles and statistics are viewed as very important aspects of this qualification and therefore forms integral platforms to the learner effectively completing the fundamental component of this qualification. Thirty credits each have been allocated to these learning areas.

    All the Unit Standards are compulsory.
  • Core Component:

    One hundred and sixty two credits have been allocated to Unit Standards in the Core Component of this Qualification. This is to ensure that the Qualification has a strong Public Finance Management and Administration focuses. The Unit Standards classified as Core describe Public Finance Management and Administration knowledge and skills that are generic to various public sector contexts where Finance, Management and Administrative functions of one kind or another are executed. They provide an opportunity to develop knowledge of Public Sector Finance Management and Administration through research, formal learning and workplace practice and/or simulated situations. The Unit Standards encourage application of knowledge and skills in real situations. The Core Unit Standards provide the basic knowledge and skills that all workers need to know about Public Finance Management and Administration.

    All Unit standards are compulsory.
  • Elective Component:

    There are Unit Standards totalling Ninety-five credits in this Component. These Unit Standards lead on from the core component in focusing on learning areas to pertinent to Public Finance Management and Administration and will enable learners to gain specialist knowledge and skills, which are particularly relevant, or of interest to the learner or a particular learning context. Learners are required to select Electives that add up to at least twenty-five credits. While learners may choose any of the Electives to make up the 25 credits, it is preferable that the learner chooses the complete set of Standards covering each specialist area even if this should mean that the minimum number of credits is exceeded. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Conduct and apply mathematical analyses relating to economics and finance.

    2. Discuss the selected legislative regulatory framework governing the public sector management and administration environment.

    3. Apply principles of information systems to public finance and administration.

    4. Manage and develop oneself in the public sector work environment.

    5. Apply economics principles to finance and management decisions.

    6. Apply knowledge of ethical principles and standards of professional conduct in public sector administration.

    7. Apply communication principles in the coordination of selected public sector communication programmes.

    8. Apply accounting principles and procedures in the preparation of reports for decision-making.

    9. Apply the principles of budgeting within a municipality.

    10. Apply cost management information systems in the preparation of management reports.

    11. Apply principles, regulations and legislation underlying supply chain management in the public sector.

    12. Conduct and apply statistical analyses required to make informed public sector finance decisions.

    13. Apply selected GRAP statements to the periodic accounting reporting process.

    14. Prepare and interpret tax reports and returns in accordance with South Africa's tax revenue law.

    15. Conduct auditing planning and implementation in a South African municipality.

    16. Analyse and evaluate the impact of macroeconomic data on the operating environment of the public sector.

    17. Manage the development and performance of human capital in the public sector.

    18. Apply operations research principles and tools in the management of project activities and resources.

    19. Participate in the planning and implementation of disaster management systems.

    20. Conduct working capital management activities in accordance with sound policy.

    21. Apply principles of computerised systems to manage data and reports relevant to the public sector administration.

    22. Apply principles of risk management to manage and report risk situations.

    23. Apply the legislation governing the establishment and management of public entities.

    24. Plan and implement public-private partnerships for municipal service delivery. 

    ASSOCIATED ASSESSMENT CRITERIA 
    1:
  • Calculations relating to time value of money are performed for different financial transactions.
  • The usefulness of linear programming is demonstrated in selected resource allocation problems.
  • Graphical representations and set theory are used in the analysis of finance and economics related problems.
  • Economic relationships are understood through finding solutions aided by graphical representation techniques.

    2:
  • The constitution of SA is understood and interpreted in relation to public sector financial management.
  • The Public Finance Management Act and Municipal Finance Management Act are applied appropriately to different financial problems.
  • The regulations governing Division of Revenue among different spheres of government are applied to simulated and real financial situation.
  • The fundamental aspects of the organisation and operation of SA's legal system are identified and explained.
  • Essential elements required to establish valid contract are identified and explained.
  • Terms and conditions for different levels of performance to discharge contract obligations are identified and explained.
  • Forms of contract breaches and related remedies are identified and discussed.
  • General employment contracts are understood with reference to SA's law of employment.

    3:
  • Economic forces that have created an environment that foster e-commerce and e-governance.
  • Features and opportunities of commonly used IT resources are explained.
  • Relative merits of different hardware and applications architectures are evaluated.
  • The concept of value chain analysis is used to identify opportunities for e-governance and e-commerce.
  • The different ways the web is used to communicate with different stakeholders and public sector website requirements in line with the PFMA are understood and applied public administration.
  • Functions of e-commerce and e-governance software are understood in the context of improved service delivery.
  • Threats (and related preventive measures) to e-commerce and e-governance systems are described.
  • Internet and other web-based IT resources are described and used to enhance public finance and administration.
  • The importance of an information system in the management planning, decision-making, and control is discussed.
  • The value and cost of information is described and evaluated.

    4:
  • Show knowledge and understanding of the nature of personality for purposes of applying such knowledge toward dealing with the conduct of colleagues in the public sector context.
  • Apply personality theories towards dealing with the behaviour of individuals and groups in the public sector context.
  • With reference to public sector work-related issues, conduct personality assessment with the view of dealing with the behaviour of individuals and groups.
  • The knowledge of psychological well-being, and work adjustment and maladjustment is applied in dealing with colleagues at the workplace.
  • Mentoring and special problems associated with dual career couples and women are understood.
  • Causes of stress and approaches for managing stress are provided and discussed.
  • The learner's personal development plan is developed and ways of realising it demonstrated.
  • Early career dilemmas and experiences are explained with reference to their influence on adjustment to the workplace and later career success.
  • Management of working relationships are understood in the context of public sector management processes and dynamics.

    5:
  • Concepts used to distinguish microeconomics and macro-economic are explained and clearly illustrated.
  • Central economic problems and characteristics of different kinds of goods are discussed with reference to SA economy.
  • The interdependencies among different sectors of the economy, markets and economic flows are illustrated.
  • The various criteria used to measure the performance of the economy are explained with reference to selected macroeconomic objectives.
  • Basic concepts of economics to macro- and micro-economic activities of South Africa's economy are applied.
  • Economic theory is illustrated and presented in words, numbers, equations, and in graphs.
  • Economic principles that under pinning supply and demand relationships are utilised to analyse developments in different markets.
  • Individual consumer's choice between consumer goods and services is analysed in order to derive individual demand curve using utility theory.
  • Basic production and cost concepts are applied in the analysis of the decisions of economic agents.

    6:
  • The role of a membership to a professional certifying body is understood.
  • Guidelines that advocate for appropriate practices for specific financial administration are identified.
  • Standards of ethical conduct for practitioners of public financial management are explained.
  • Recognise ethical problems within the context of general ethical theories and specific principles.
  • Code of conduct of the public service, of the profession and those required in terms of the legislation are understood and explained.
  • Requirements of the Disciplinary and Grievance Code are understood and applied at the workplace.

    7:
  • Oral and written communication skills are effectively used in interpersonal and organisational communication.
  • Reading skills are effectively used to understand, interpret and act upon different communication strategies.
  • A model of communication process is described and used to coordinate selected communication programmes in the public sector.
  • Barriers to interpersonal communication are explained and ways of overcoming such barriers explained.
  • Writing skills are effectively used to generate reports, official memorandums, notices, etc.
  • The impact of advanced information technology on interpersonal relations and other organisational activities is understood.
  • Communication tools are selected and used to manage internal and external forces of changes.

    8:
  • The importance of accounting in the public sector is explained.
  • The process that influences the development of accounting standards and practices including the standard chart of accounts, are explained.
  • Different accounting records needed to process accounting entries are set out.
  • The importance of preparing in-year reports to assist decision-makers is explained.
  • Actual performance against budget information is prepared for decision-makers.
  • End of period accounting procedures are set out to prepare financial statements.
  • Procedures used to exercise control over cash transactions are applied, including internal controls over cash transactions, voucher system, bank reconciliation and operation of a petty cash fund.
  • Procedures for recording and reporting accounts receivable are applied, including revenue received, documents relating to credit transactions, debtor administration system.
  • Procedures for recording and reporting liabilities common to public sector reporting entities are applied, including creditor administration system, payments, calculation of interest.

    9:
  • The steps in the budget process are identified and their rationale explained.
  • The interdependencies among strategic planning, medium-term revenue and expenditure framework, and annual budgets are described and demonstrated.
  • Issues that public sector managers have to deal with in designing and implementing a financial control system are described.
  • The relative importance of budgets is compared to other control methods used in the public sector financial management.
  • Potential functional and dysfunctional aspects of budgets are explained with reference to legislative instruments governing public sector financial management.
  • The qualitative aspects of budgeting, measurement of outputs and the building of infrastructure are explained.
  • Budgets are prepared in a manner that complies with sound legislative and management principles.

    10:
  • Elements of costing are identified and applied in the assessment of cost variability.
  • Difficulties associated with categorisation of costs by behaviour in a public sector organisation are explained.
  • Knowledge of cost variability is applied to incremental analysis in decision-making problems.
  • Different costing approaches are used to measure the performance of different segments.
  • Standards costing and related variance analyses done to prepare reports needed to manage public by exception.
  • Overhead costs associated with public service delivery are allocated, apportioned and absorbed to measure cost recovery levels.
  • A range of costing systems and reports are considered the compilation of management reports.

    11:
  • The elements of a world class supply chain management system are identified and described.
  • The evolution and importance of a supply chain management systems in the public sector are described.
  • The spanning functional boundaries of supply chain management in South Africa's public sector are understood and described.
  • Processes followed in making decisions about quality and quantity, supplier selection, pricing decisions and timing of purchases are understood and applied.
  • Different inventory systems are distinguished to enhance management of inventories in the public sector.
  • Procure bulk services and goods using established supply chain management regulations.
  • The principles underlying e-commerce are identified, understood and applied to enhance efficiency and effectiveness of supply chain at tactical level.
  • Guidelines and principles that enables the operation of a sound supply chain management in the public sector are described.
  • Contract and relationship management techniques, tools, and philosophies that enable collaboration in the supply chain management are applied in fostering synergistic opportunities supply chain management.

    12:
  • Statistical techniques for summarising and analysing data are identified and applied to selected public sector decision situations.
  • Probability concepts and distributions are explained and demonstrated in decision situations involving risk and uncertainty.
  • Time series are analysed to understand, describe, control, and predict the underlying process that vary over time and which require forecasting.
  • Regression analyses are performed and demonstrated in decision situation that required forecasting.
  • Random sampling techniques are applied to situation that required decisions based on sample information.

    13:
  • Overall objectives of public sector financial reporting, the specific information needs of stakeholders, and the general information needs of others are identified and described.
  • The need for a conceptual framework and for standards of financial reporting for the public sector organizations is clearly understood.
  • The elements of public sector financial statements related to measurement of financial position and performance are identified and applied in the preparation and presentation of reports.
  • Define and analyse the qualitative characteristics of financial information are analysed and applied to the presentation and measurement issues to enhance the decision-usefulness of financial reporting.
  • Recognition and measurement criteria are understood and applied them to transactions and events for incorporation of financial statements.
  • Selected statutory disclosure requirements are identified.
  • Analyse the financial position, performance and cash-flow in financial statements.

    14:
  • Reports and returns for outside agencies are appropriately prepared.
  • The system of self assessment is explained in relation to VAT returns and individual tax returns.
  • Compile financial management reports.
  • Tax classification and rationale for taxation are explained with reference to economic principles.
  • Computerised payroll transactions are processed and relevant statutory returns in accordance with statutes.
  • Rules imposed upon employers in relation to employee taxation are identified and applied in the preparation of payroll.

    15:
  • An internal audit plan is reviewed and its importance and relevance explained with reference to risk assessment and views of the audit committee.
  • The role of audit committee in the approval of an audit plan is explained.
  • The evidence of the execution of the internal audit plan is monitored and explained.
  • The contents of a report to management on areas of concern and weakness within the accounting system are explained.
  • Internal audit function is described to show how it provides assurance regarding adequacy of that management process and to identify significant risks.

    16:
  • The mechanisms of a market economy and the role of government within it are identified and explained.
  • The economic environment within which government institutions and businesses operate understood and described.
  • The economic factors which influence the behaviour and performance of selected economic agents are identified and applied.
  • Economic analyses that informs and guides the advice given to decision-makers are prepared on the basis of official statistical data.

    17:
  • The importance of human resource management function is explained.
  • Labour related regulations and principles are applied in the planning and recruitment of employees.
  • Public service training and management development policies are explained and applied.
  • Performance appraisal approaches are discussed and managed to improve employee performance.
  • The link between human resource management and integrated development plans are explained.
  • People management practices in South Africa are understood with specific reference existing labour law (Basic conditions of Employment Act, Labour Relations Act, Employment Equity Act).

    18:
  • Project evaluation and review techniques are applied to simulated situation.
  • Selected statistical and project management software are used to enhance project management.
  • Operational research tools are applied in solving transportation, inventory and other service delivery problems.
  • Understand the project management life cycle.
  • Understand the scheduling of a project.
  • Understand the costing of projects.
  • Understand and utilise the project management tools.
  • Understand team dynamics in project planning and implementation.

    19:
  • Plans developed to mitigate against known disasters are understood and implemented.
  • Different role players in disaster management are known and used to enhance the management of selected disasters.
  • Appropriate communication instruments are selected are applied in the management of disasters.
  • Contents of specific disaster recovery plans are known and used to achieve set objectives.
  • Possible early warning systems for different disasters are identified.
  • The principles underpinning standards on counter disaster strategies for records and record keeping in the public sector are identified and discussed to inform government readiness.
  • Issues and processes for government readiness to prepare communities for disasters are identified and discussed.
  • Contingency plans are understood with reference alleviation of negative effects of disasters.

    20:
  • Working capital policy and management are explained with reference to the elements of working capital commonly found in the public sector.
  • Liquidity and different forms of solvency are understood in the context of certain policies and a working management approach can be recommended by legislation.
  • The nature of accounts payable and certain recommendations relating thereto can be made.
  • Provisioning management techniques and practices are used with reference to various inventory items.
  • Selected financial ratios are used to inform working capital decisions.
  • External requisitioning procedures for inventory items (assets) are applied.
  • Economic inventory levels and delivery periods are determined using quantitative tools.
  • Manage and participate in the stocktaking process and determine discrepancies.
  • Budgets for consumable inventory items are prepared and used to guide reporting of utilization of inventory items.
  • Credit management policy of the institution and credit information sources are used to enhance credit control.

    21:
  • Selected computer software are used to generate information required to routine decisions.
  • Distinctions are clearly made between systems and applications software.
  • Transactions are processed using selected ERP systems.
  • Different management information systems are understood and used in the context varying information needs for the organisation.
  • Describe the basic elements of a computer-based information system.
  • Use computer applications commonly found in the public sector environment.
  • Apply advance applications of Excel spreadsheets and database tools.
  • Use MS-Project applications to manage projects.
  • Identify opportunities to use the computer as a management tool.

    22:
  • The objectives, nature and evaluation of internal controls in risk management are explained.
  • The role of the governing body in the design and implementation and monitoring of risk management system.
  • Responsibilities, functions and qualities of internal auditor are explained in relation to the need to strengthen internal control system.
  • Broad categories of risk are described with reference to strategic, operational, technology and insurable risk.
  • Risk response and risk structures are explained.
  • Methods of risk assessment and prioritisation of implementation of various methods.
  • Recommendations to improve the control of operating activities and resources are understood and implemented in the context of a computerized information system.
  • Different methods of avoiding and managing risks and safeguarding the assets are identified and explained.
  • Appropriate instruments of internal control are reviewed, compared and explained.
  • Internal controls and the role they play in ensuring the effectiveness of accounting and risk management systems are explained.

    23:
  • The legislative requirements relating to public entities are understood.
  • Best practice techniques to assess the financial implications of public entities are applied.
  • Contributions are made to the development of a plan to monitor contract compliance and regulation of public entities.
  • An implementation process for the institutionalising of public entities as service delivery mechanisms are suggested and developed.
  • Best practice project management principles to effectively establish proposed public entities are applied.

    24:
  • An understanding of the rationale for Public-Private partnerships (PPP) and different options available to municipalities is demonstrated.
  • Different types of Public-Private Partnerships, their contractual arrangements and operational framework are evaluated.
  • The development of a plan to monitor contract compliance and regulation of PPP projects are contributed.
  • The required ethical standards applied in municipal service delivery through PPP are complied with.
  • An implementation process for institutionalising PPP as service delivery mechanisms are developed and suggested.

    Integrated assessment:

    Because assessment practices must be open, transparent, fair, valid, and reliable and ensure that no learner is disadvantaged in any way whatsoever, an integrated assessment approach is incorporated into the Qualification.

    Learning, teaching and assessment are inextricably lined. Whenever possible, the assessment of knowledge, skills, attitudes and values shown in the unit standards should be integrated.

    Assessment of the communication, language, literacy and numeracy should be conducted in conjunction with other aspects and should use authentic Public sector contexts wherever possible.

    A variety of methods must be used in assessment and tools and activities must be appropriate to the context in which the learner is working. Where it is not possible to assess the learner in the workplace or on-the-job, simulations, case studies, role-plays and other similar techniques should be used to provide a context appropriate to the assessment.

    The term 'Integrated Assessment' implies that theoretical and practical components should be assessed together. During integrated assessments the assessor should make use of formative and summative assessment methods and assess combinations of practical, applied, foundational and reflective competencies.

    Assessors and moderators should make use of a range of formative and summative assessment methods. Assessors should assess and give credit for the evidence of learning that has already been acquired through formal, informal and non-formal learning and work experience.

    Assessment should ensure that all specific outcomes, embedded knowledge and critical cross-field outcomes are evaluated. The assessment of the critical cross-field outcomes should be integrated with the assessment of specific outcomes and embedded knowledge. 
    		•

    INTERNATIONAL COMPARABILITY 
    Benchmarking was done by comparison to Unit Standards/Outcomes of learning against the Standards Public Finance Management and Administration in:
  • Australia.
  • Kenya.
  • The United Kingdom and Ireland.
  • Tanzania and Uganda.
  • Namibia.
  • Australia:

    Australia, a Chief Financial Officer (CFO) in any level of government is expected either to be a Chartered or Certified Practicing Accountant. The qualification of a Chartered or Certified Practicing Accountant requires a minimum of a three-year degree, articles served over a three-year period and a further training course designed by the relevant professional body. Those who desire to move from a specialist senior management position to general management usually use their credits towards an MBA qualification and concentrate on study units relating to general and strategic management and industry specific units. The National Diploma in Public Finance Management and Administration qualification is a technical qualification at a level lower than that of CPA.
  • The United Kingdom and Ireland:

    The United Kingdom and Ireland, Financial Managers in Public Administration are expected to be members of the Chartered Institute of Public Finance and Accountancy (CIPFA) and to comply with their requirements. CIPFA promotes public sector finance management interest through its professional qualification and continuing professional development scheme; and through its regulatory role comprising the setting of professional standards and the maintenance of a professional disciplinary scheme for members. The National Diploma in Public Finance Management and Administration form a good basis for learners who wish to qualify as CIPFA members. The National Diploma: Public Finance Management and Administration compares quite favourably with the Certificate in Business Accounting offered by the Chartered Institute of Management Accountants (UK).
  • Kenya:

    Kenya Accountants and Secretaries National Examination Board (KASNEB) is an examination body which registers learners and sets administers and manages accounting, finance, administration and management examinations both at professional and technician levels.

    The examinations of the Board are recognised worldwide and are comparable to similar professional examinations (ACCA and CIS) in the world.

    The Board administers the following four major examinations:

    > The Certified Public Accountants (CPA) examination for those learners who wish to qualify and work as professional accountants, auditors, finance managers, tax and financial consultants. The CPA qualification has two elective subjects on government finance and government Accounting. The learning outcomes underlying this qualification are equivalent to SAQA`s NQF level 7 outcomes.

    > The Certified Public Secretaries (CPS) examination for those learners who wish to qualify and work as corporate secretaries, company secretaries, town clerks, secretary managers, consultants and managers in industry and commerce; administrators and human resources advisers in public and private institutions. The CPS qualification has two elective subjects on government finance and government Accounting. The learning outcomes underlying this qualification are equivalent to SA's NQF level 6 broad outcomes. This is the highest qualification that must be held by candidates seeking to fill Municipal Managers (Town Clerk) and Treasurers positions in Kenya's local government.

    > The Kenya Accounting Technicians Certificate (KATC) examination for those learners who wish to obtain a qualification as specialised middle-level accountants, who are also known as accounting technicians. The learning outcomes of this qualification closely match those attributable to accounting technicians` qualifications registered at an NQF level 5 in South Africa.

    > The Kenya Administration and Management Examination (KAME) is for those learners who wish to obtain a qualification as supervisors, administrative officials, section heads and first level managers and administrators in the public and private sectors.

    Middle managers in administration in the Kenyan government or local governments are expected to hold either the KATC or KAME Qualifications.
  • Tanzania and Uganda:

    Faculties of economics and management sciences at universities tend to offer subjects whose technical and academic content is closely aligned to the examinations administered by KASNEB. It follows that there is insignificant coverage of public sector finance and accounting issues given that they tend to receive a peripheral treatment in the CPS/CPA examinations administered by KASNEB. The training situation is not materially different from that prevailing in Tanzania and Uganda given that the two countries have tended to adopt a similar approach to training of management, accounting and finance professionals.
  • Namibia:

    The University of Namibia has a certificate programme in Taxation and Public Finance, which was designed in 2000 to equip those high school graduates with experience in technical accounting issues in the central and local government.

    On the basis of the scope of subjects and related learning outcomes addressed, this certificate programme can only be equated to certificates in finance registered at an NQF level 5. This qualification provides a foundation to first degrees in accounting, administration and finance at the same university. The holders of this qualification require a further advanced degree in order to hold the positions of CEOs or CFOs at government organisations.

    This Diploma in Public Finance Management and Administration NQF Level 5 contains the skills and knowledge required for the South African situation. This qualification presents the learner with the necessary knowledge and skills required to carryout public financial management and administration functions in South Africa. The competencies related to the administration, accounting and finance function are specifically dealt with in this qualification. 
    		•

    ARTICULATION OPTIONS 
    This Qualification articulates horizontally with the following Qualifications:
  • The National Diploma in Financial Services: Level 5.
  • National Certificate: Wealth Management: Level 5.

    Vertical articulation is possible with the following Qualifications:
  • The National Certificate: Municipal Finance Management: Level 6. 
    		•

    MODERATION OPTIONS 
  • Anyone assessing a learner or moderating the assessment of a learner against this Qualification must be registered as an assessor with the relevant Education, Training, Quality, Assurance (ETQA) Body, or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable the achievement of this Qualification must be accredited as a provider with the relevant Education, Training, Quality, Assurance (ETQA) Body, or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Assessment and moderation of assessment will be overseen by the relevant Education, Training, Quality, Assurance (ETQA) Body, or by an ETQA that has a Memorandum of Understanding with the relevant ETQA, according to the ETQA's policies and guidelines for assessment and moderation.
  • Moderation must include both internal and external moderation of assessments at exit points of the Qualification, unless ETQA policies specify otherwise. Moderation should also encompass achievement of the competence described both in individual Unit Standards as well as the integrated competence described in the Qualification.

    Anyone wishing to be assessed against this Qualification may apply to be assessed by any assessment agency, assessor or provider institution that is accredited by the relevant ETQA. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    For an applicant to register as an assessor, the applicant needs:
  • A minimum of 2 (two) years' practical, relevant occupational experience in Administration.
  • To be declared competent in all the outcomes of the National Assessor Unit Standards as stipulated by South African Qualifications Authority (SAQA).
  • To be in possession of a Qualification in Public administration or Public Financial Management at NQF level 6 or higher. 
    		•

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

    NOTES 
    As per the SAQA decision to re-register all provider-based qualifications on the National Qualifications Framework that meet the criteria for re-registration, this qualification has been re-registered from 1 July 2018. As per the SAQA decision to re-register all provider-based qualifications on the National Qualifications Framework that meet the criteria for re-registration, this qualification has been re-registered from 1 July 2018. N/A 

    UNIT STANDARDS: 
      ID UNIT STANDARD TITLE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
    Core  119347  Analyse and evaluate the impact of macroeconomic data on the operating environment of the public sector  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  119350  Apply accounting principles and procedures in the preparation of reports and decision making  Level 5  Level TBA: Pre-2009 was L5  15 
    Core  119341  Apply cost management information systems in the preparation of management reports  Level 5  Level TBA: Pre-2009 was L5  15 
    Core  119351  Apply principles of computerised systems to manage data and reports relevant to the public sector administration  Level 5  Level TBA: Pre-2009 was L5  10 
    Core  119352  Apply principles of information systems to public finance and administration  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  119349  Apply principles of risk management to manage and report risk situations  Level 5  Level TBA: Pre-2009 was L5  8 
    Core  119345  Apply principles, regulations and legislation underlying supply chain management in the public sector  Level 5  Level TBA: Pre-2009 was L5  15 
    Core  119348  Apply selected GRAP (Generally Recognised Accounting Practices) to periodic accounting reporting process  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  119344  Apply the legislation governing the establishment and management of public entities  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  116345  Apply the principles of budgeting within a municipality  Level 5  Level TBA: Pre-2009 was L5  15 
    Core  119331  Conduct working capital management activities in accordance with sound financial management policy  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  119334  Discuss the selected legislative regulatory framework governing the public sector management and administration environment  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  119336  Manage the development and performance of human capital in the public sector  Level 5  Level TBA: Pre-2009 was L5  12 
    Fundamental  119340  Apply economic principles to finance and management decisions  Level 5  Level TBA: Pre-2009 was L5  15 
    Fundamental  119342  Apply knowledge of ethical principles, standards and professional conduct in public sector management and administration  Level 5  Level TBA: Pre-2009 was L5  8 
    Fundamental  119346  Apply sound communication principles in the coordination of selected public sector communications programmes  Level 5  Level TBA: Pre-2009 was L5  10 
    Fundamental  119333  Conduct and apply mathematical analyses relating to economics and finance  Level 5  Level TBA: Pre-2009 was L5  15 
    Fundamental  119335  Conduct and apply statistical analyses required to make informed public sector finance decisions  Level 5  Level TBA: Pre-2009 was L5  15 
    Fundamental  119332  Manage and develop oneself in the public sector work environment  Level 5  Level TBA: Pre-2009 was L5  10 
    Elective  119343  Apply operations research principles and tools in the management of project activities and resources  Level 5  Level TBA: Pre-2009 was L5  15 
    Elective  337061  Demonstrate knowledge and insight into a bid committee system applicable to an Organ of State in South Africa  Level 5  Level TBA: Pre-2009 was L5  15 
    Elective  119337  Operate an internal audit function as a component of a risk management system to ensure reliability of accounting system  Level 5  Level TBA: Pre-2009 was L5  12 
    Elective  119338  Participate in the planning and implementation of disaster management systems  Level 5  Level TBA: Pre-2009 was L5  8 
    Elective  119339  Prepare and interpret tax reports and returns required by South Africa's legislation  Level 5  Level TBA: Pre-2009 was L5  12 
    Elective  116340  Apply costing principles to municipal operational and service-based costing  Level 6  Level TBA: Pre-2009 was L6  11 
    Elective  116346  Apply techniques and South African statutes to cash and investment management in a municipal environment  Level 6  Level TBA: Pre-2009 was L6  10 
    Elective  116358  Contribute to the strategic planning process in a South African municipality  Level 6  Level TBA: Pre-2009 was L6  15 
    Elective  119353  Plan and implement public-private partnerships for municipal service delivery  Level 6  Level TBA: Pre-2009 was L6  12 


    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.
     
    1. A.S.A.P Training and Consulting 
    2. A4 Consultancy CC 
    3. Abacwaningi Business Solutions 
    4. Amabamba Recruitment 
    5. AMG Training and Hygiene Consultants 
    6. Ashley Maloka Consulting 
    7. AVAX SA 481 CC. T/A Mandisa Development Services 
    8. Avenida (Pty) Ltd 
    9. BESO Business Empowerment Solutions CC 
    10. Black Expression Consulting 
    11. Boikgantsho Consulting & Events 
    12. Buena Vista Learning Academy 
    13. Chas Institute of Development 
    14. CTC College(PTY) LTD. 
    15. Cutting Edge Consultants Pty LTD 
    16. DALITSO CONSULTING 
    17. Dijama Training Academy 
    18. Edequette Training Institute 
    19. Elective Training Institute Enterprise CC 
    20. Excellent Minds Institute (Pty) Ltd 
    21. Express Model 405 
    22. Gauteng Association Of Local Authorities 
    23. Giamanje TVET College 
    24. Giggs Creations 
    25. Growth Management Consulting 
    26. Hamonate Consulting 
    27. Health Science Academy 
    28. Ikhaya Training and Consulting 
    29. Institute of Public Affairs and Governance PTY (LTD) 
    30. IQ Skills Academy (PTY) LTD. 
    31. Itumeleng Wellness Solutions 
    32. JLD Institute 
    33. Johsie Enertprise 
    34. Josmap Training Institute 
    35. Khehli Institute 
    36. KHOSITHI TRAINING 
    37. KOKANO PROJECTS PTY LTD 
    38. Konwaba Training Solutions 
    39. KWEM Management Solutions 
    40. KYM MANAGEMENT CONSULTING 
    41. Legalnalulwazi 
    42. Lewerb Holdings (PTY) Ltd 
    43. Mafamawethu Consultants 
    44. Makgoka Development Facilitation (PTY) Ltd. 
    45. Makoti Skills Development Solutions 
    46. Mamuhle Academy 
    47. MANCOSA Pty (Ltd) 
    48. Maritime Business Institute 
    49. MARS Business Consulting 
    50. MATEPE INVESTMENTS (PTY) LTD 
    51. Melatrend Management Consulting 
    52. MJ Mafunisa Consulting (PTY) LTD 
    53. MK Consulting 
    54. Mmanape Management Solutions 
    55. Mod-Mosh Projects and Consulting (PTY) LTD 
    56. Morar Incorporated - KZN 
    57. Mortarboard Training Solutions 
    58. MTK Corporate Solutions 
    59. Nemalale Eagles Consultancy CC 
    60. Nonunu Projects 
    61. Nyankwavi Investment CC. 
    62. Okhulumini Financial Solutions 
    63. Outeniqua Leadership Institute 
    64. Pachedu Skills Solutions 
    65. Pebetse Training and Consulting 
    66. PFIM Trading (Pty) Ltd 
    67. Pioneer Business Consulting 
    68. PMA Holdings (PTY ) LTD. 
    69. Progressive School of Business and Engineering (Pty) 
    70. PTDEV (Pty) Ltd 
    71. Qabuka-Vuka Development Trading 
    72. Regent Business School (Pty) Ltd t/a Regent Business School 
    73. Resonance Institue of Learning 
    74. Silalele Consulting CC. 
    75. Siletha Consultant 
    76. Siza Nesu Training and Consultants 
    77. South African Corporate Training Association 
    78. Southern African Institute of Public Administration 
    79. Tachfin Holdings 
    80. Talent Emporium Academy (PTY) Ltd 
    81. Tasc Business Consulting and Training 
    82. Thinking Mind Trading 
    83. Thubelihle Graduate Institute 
    84. Tloumogale Business Development & Consulting 
    85. Transafric Consulting Pty Ltd 
    86. Tshepang Consulting & Project 
    87. Umqondo Consultancy 
    88. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    89. University of Venda 
    90. Ursivox Interactive Systems 
    91. Vumilia Africa Group 
    92. World Pace Development and Training Institute 
    93. Yamangcuse Consulting 


    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.