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: 

Diploma in Local Government Finance 
SAQA QUAL ID QUALIFICATION TITLE
97045  Diploma in Local Government Finance 
ORIGINATOR
Walter Sisulu University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Diploma (Min 360)  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  360  Not Applicable  NQF Level 06  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2027-06-30   2029-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The Diploma in Local Government Finance is designed to meet workplace needs particularly in the field of Local Government Finance. This qualification is developed for the South African context of Local Government while drawing on themes from International Qualification. This qualification is primarily a vocational learning qualification on NQF Level 6 with the minimum credits of 360 offered over three years full time. The intention is to prepare learners for a career in local government to become finance officials and managers. Therefore, in line with the information provided in the above section, the purpose of this qualification is to provide learners with a sound understanding of general theoretical principles as well as a combination of general and specific procedures, skills, attitudes, competence and their application in the field of financial management and accounting within local government.

In this regard, a qualified learner would acquire theoretical knowledge in Local Government Finance, Local Government Management, Economics, Local Government Accounting, Administrative Law and Internal Auditing together with innovative, practical skills in performing and reporting functions by the various regulatory frameworks. They will be able to record accounting transactions, draft financial statements and budgets, report on financial performance, and audit any local government finance-related matters according to prescribed legislation. Consequently, this qualification includes an appropriate work-integrated learning (WIL) component. However, due to the challenges regarding placements of learners in municipalities, this component would be dealt with through simulation; although there would still be room for those who would find space in the sector.

Once more, as shown in the above section, the completion of this Diploma at NQF level 6 meets the minimum entry requirement for admission to an Advanced Diploma in Local Government Finance NQF Level 7. Again, this qualification also meets the minimum entry requirement for admission to a Bachelor's Qualification in the Accounting/Finance/Auditing fields.

Rationale:
Effective financial management is critical to any organisation and the public sector. In the context of local government, research shows that a lack of financial management has direct adverse consequences for service delivery as there is a strong correlation between sound financial management and effective service delivery. The qualification is therefore intended to prepare learners for a career in the field of financial management in local government to address the skills shortage in the public sector.
Over several years, hitherto, the Auditor-General's reports have been frowning upon the lack of financial skills and non-compliance with financial laws and regulations in some municipalities. To this end, research shows that rural municipalities are the most challenged about retaining skilled employees. Therefore, given the structural imbalances in the Eastern Cape and other parts of the country, a need exists to produce financial officers, junior managers and senior managers, who should understand the fundamental components of municipal finances to ensure sound financial management and effective service delivery.

The knowledge and skills obtained on the different levels will correspond with the skills required by local government and the professional bodies like the Chartered Institute of Government Finance, Audit and Risk officers (CIGFARO), previously known as the Institute for Municipal Finance Officers (IMFO) as well as Institute for Local Government Management of South Africa (ILGM). The professional bodies are not statutory bodies, but they advise on the skills needed as identified in the workplace (see South Africa, Government Gazette, No. 29967, 2007: Municipal Regulations on Minimum Competency Levels & Government Gazette, No. 36223, 2013: Regulations on Appointment and Conditions of Employment of Senior Managers. The Diploma in Local Government Finance at the institution is in line with the government policies to provide learners with the required knowledge and competency.

The typical learners that would enrol for this qualification include learners with Matric certificates that meet institution admission requirements; interested in the academic field of Local Government Finance, Local Government Accounting, Economics and Internal Auditing and seeking to contribute to their communities by promoting efficient and effective service delivery, or as employees that would work in the realm of financial management in local government sector.

On completion of the qualification at NQF Level 6, learners who wish to improve their skills can proceed to the Advanced Diploma in Local Government Finance NQF Level 7 or Bachelor's degree in the field of public management. The qualification will give learners a competitive advantage for employability and promotion as well as an edge for job creation opportunities. They will be able to progress to an Advanced Diploma in Local Government Finance vertically. The qualified learner will acquire skills, knowledge and competencies that will place him/her at an advantage of understanding related financial requirements to operate efficiently and effectively in the public sector. This knowledge will enable the learner to interpret and implement government policies towards effective and efficient service delivery. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
Learners who do not satisfy the admission requirements will be considered as per the institution's Recognition of Prior Learning (RPL) policy. Formal, informal and non-formal learning will be considered for RPL. The prospective learner is required to submit a portfolio of evidence for evaluation.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • National Senior Certificate, NQF Level 4 granting access to Diploma studies.
    Or
  • National Certificate Vocational, Level 4 granting access to Diploma studies.
    Or
  • Senior Certificate with endorsement. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory modules at NQF Level 5 and 6 totalling 360 Credits.

    Compulsory Modules level 5, 240 Credits:
  • Local Government Finance I, 24 Credits.
  • Local Government Management I, 24 Credits.
  • Financial Accounting I Module I, 12 Credits.
  • Financial Accounting I Module II, 12 Credits.
  • Communication in English, 24 Credits.
  • Local Government Finance II, 24 Credits.
  • Local Government Management II, 24 Credits.
  • Internal Auditing I Module I, 12 Credits.
  • Internal Auditing I Module II, 12 Credits.
  • Financial Accounting II Module I, 12 Credits.
  • Financial Accounting II Module II, 12 Credits.
  • End-user Computing, 24 Credits.

    Compulsory Modules level 6, 120 Credits:
  • Local Government Finance III, 30 Credits.
  • Local Government Management III, 30 Credits.
  • Economics I Module I, 15 Credits.
  • Economics I Module II, 15 Credits.
  • Local Government Accounting III, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Apply knowledge of local management, local government finance, financial accounting, and administrative law. Including an understanding of the key terms, concepts, facts, general principles, rules and theories of local government finance, financial accounting, internal auditing, and economics in the field of Business, Commerce and Management studies.
    2. Select, analyse, and evaluate financial information and apply appropriate methods, procedures or techniques in the processes of ensuring accountability in local government.
    3. Identify, analyse and solve problems in local government finance, local government management, financial accounting, and internal auditing, by gathering evidence and carefully applying solutions based on evidence and procedures appropriate to the local government sector.
    4. Demonstrate an understanding of ethical standards about local government finance, local government management, administrative law, financial accounting, internal auditing, and local government accounting based on an awareness of the complexity of ethical dilemmas in local government.
    5. Select, analyse, interpret, evaluate and present different sources of information appropriate to the task in local government finance, local government management, administrative law, financial accounting, internal auditing, economics and local government accounting.
    6. Prepare and communicate financial information reliably and coherently using academic, professional, and computer skills in the area of local government. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Key terms, concepts and principles in financial management, management, financial accounting, and administrative law as applied in the local government are demonstrated.
  • Basic principles of financial management legislation and regulations as applied in the local government are applied.

    Associated assessment criteria for Exit Level Outcome 2:
  • Appropriate methods, procedures and techniques are identified and applied to execute proper financial management in local government.
  • Procedures for a proper audit are identified and applied.
  • The appropriate legislation and regulations are identified and applied in simulations.
  • The ability to gather information through research is demonstrated.

    Associated assessment criteria for Exit Level Outcome 3:
  • Accepted accounting and auditing practices are applied to evaluate ecords, procedures and decision making.
  • Administrative law principles, local government regulations and procedures are identified and evaluated before applying them to solve the identified problems.
  • Solutions to solve specific problems regarding financial management issues are identified and applied.
  • Local government weaknesses in Auditor-General reports are identified and analysed.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Demonstrate an awareness of ethical standards in a local financial management context.
  • Demonstrate an understanding of democratic values and principles.
  • Demonstrate knowledge of code of conduct applicable to all municipal staff members.

    Associated assessment criteria for Exit Level Outcome 5:
  • Apply the processes required when recording all financial aspects in local government.
  • Identify and evaluate different sources of information needed for budgeting and decision-making purposes.
  • Understand and apply processes of analysis, synthesis and evaluation when managing local government finance.

    Associated assessment criteria for Exit Level Outcome 6:
  • Identify, analyse, interpret and report the required operational information for the purpose of highlighting performance and corrective measures required to solve problems.
  • Communicate the analysis and interpretation of information reliably and coherently using different formats, like manuals or computer (powerpoint) presentations.

    Associated assessment criteria for Exit Level Outcome 7:
  • Demonstrate the relationship between IDP, budgeting, financial performance, reporting is.
  • Interpret and apply the relevant legislative framework in order to demonstrate an understanding of the legislation directions during decision-making processes.
  • Identify and describe the relationships between other systems, such as the accounting system, financial management system.

    Associated assessment criteria for Exit Level Outcome 8:
  • Work effectively in a team or group.
  • Take responsibility for decisions and actions and the decisions and actions of others as per the tasks are given in the modules.
  • Take responsibility for the use of resources where applicable.

    Integrated Assessment:
    In order to determine the learners' applied competence, different forms of assessment will be undertaken, for instance, formative assessment will be conducted through class tests, case studies, problem-solving assignments, and practical exercises. On the other hand, the summative assessment will be conducted through exams. As shown from the exit level outcomes, learners will be assessed on several competencies. For instance, they will be assessed to establish their comprehension of key terms, concepts and principles, ability to select, analyse, and evaluate, as well as communicate financial information. This shows that theory and practice will be integrated to produce competent learners who would be able to apply financial management knowledge and skills in local government. Standard operating procedures for quality management across campuses are in place. Learner guides are standard for all modules across campuses. These learner guides specify the minimum requirements for assessment and promotion. The learner guides also mention the formative and summative assessment requirements that the learner has to satisfy for core and non-core modules. Common examinations are written at different delivery sites at the same time. All examination papers and memoranda are internally moderated except the third year examination papers which are moderated by externally appointed and approved examiners. 
    		•

    INTERNATIONAL COMPARABILITY 
    Nationally, other higher education institutions that offer a National Diploma in Local Government Finance are Mangosuthu University of Technology in KwaZulu-Natal and Tshwane University of Technology in Gauteng. Internationally, the University of Seychelles offers a qualification that is similar to a Diploma in local government finance. This university offers a Diploma in Public Finance Management. However, the modules offered in this Diploma are not shown on their website.

    Tanzania and Uganda:
    Faculties of Economics and Management Sciences in these countries tend to offer subjects whose technical and academic content is closely aligned to the examinations administered by KASNEB.

    Namibia:
    The University of Namibia has a certificate qualification in Taxation and Finance; which can only be equated to finance qualifications registered at Level 5; and serves as a foundation to first Degrees in accounting and finance at the University of Namibia. 

    ARTICULATION OPTIONS 
    This qualification allows for both horizontal and vertical articulation.

    Vertical Articulation:
  • Advanced Diploma in Local Government Finance, NQF Level 7.
  • Advanced Diploma in Public Management, NQF Level 7.
  • Bachelor of Administration, NQF Level 7.

    Horizontal Articulation:
  • Diploma in in Public Management, NQF Level 6. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    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.
     
    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. Walter Sisulu University 


    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.