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

Apply approaches to managing municipal income and expenditure within a multi-year framework 
SAQA US ID UNIT STANDARD TITLE
116342  Apply approaches to managing municipal income and expenditure within a multi-year framework 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 6  Level TBA: Pre-2009 was L6  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is for all people involved in municipal financial management. The unit standard can contribute to social and economic transformation through equipping municipal practitioners with skills in managing income and expenditure, which could translate into better use of resources and improved delivery of services that will benefit the economy and social development.

The qualifying learner will be able to:
  • Advise on, and choose from a range of approaches that will ensure a municipality uses its resources and revenue raising instruments in an efficient and sustainable manner.
  • Contribute to managing municipal income and expenditure over the medium term.
  • Budget in a manner, which conforms to the legislative framework for local government. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the Learners are competent in:
  • Communication at level 4.
  • Mathematical Literacy at level 4.
  • Economics at level 4. 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Develop approaches to managing a municipality's revenue in a sustainable manner. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The Criteria for assessing tax instruments and user charges are applied in the local government context. 

    ASSESSMENT CRITERION 2 
    Recommendations for achieving sustainability are provided in relation to municipal revenue. 
    ASSESSMENT CRITERION RANGE 
    Cost recovery, tariffs, user charges, rates, subsidies, affordability, local economic development.
     

    ASSESSMENT CRITERION 3 
    Tax incidence of revenue levying collection legislation is explained as it relates to the local government context. 

    ASSESSMENT CRITERION 4 
    The incentive effects of municipal tariffs and user charges are estimated in the local government context. 

    SPECIFIC OUTCOME 2 
    Develop a subsidy framework for municipal rates and tariffs that encourages efficient and effective use of resources while promoting equity. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The need for subsidies is identified at a municipal level. 

    ASSESSMENT CRITERION 2 
    An indigent policy for payment is developed which is legislatively compliant and municipally specific. 

    ASSESSMENT CRITERION 3 
    The socio-economic impact is calculated for a subsidy framework. 

    ASSESSMENT CRITERION 4 
    A range of subsidy designs is applied and control instruments are designed for "subsidy leakages". 

    ASSESSMENT CRITERION 5 
    Information sets are developed to manage an effective subsidy framework. 

    SPECIFIC OUTCOME 3 
    Apply the different approaches to forecasting municipal income and expenditure over the medium term. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Information sets are developed for forecasting income and expenditure over the medium term. 

    ASSESSMENT CRITERION 2 
    Programme cycles are identified in the municipal context. 

    ASSESSMENT CRITERION 3 
    Social, institutional, economic, environmental and technical influences are forecast on municipal revenue over the medium term. 

    ASSESSMENT CRITERION 4 
    Indicators are interpreted relating to municipal income and expenditure. 

    SPECIFIC OUTCOME 4 
    Assess the organisational implications of planning income and expenditure over the medium term. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The impact of political 'buy in' is commented on in writing explaining its relation to setting revenue-management approaches over the medium term. 

    ASSESSMENT CRITERION 2 
    An organisational structure is developed to facilitate revenue and expenditure management over the medium term. 

    ASSESSMENT CRITERION 3 
    The key role players are identified in the revenue management process. 

    ASSESSMENT CRITERION 4 
    The responsibilities of the key role players are discussed in relation to revenue and expenditure management over the medium term. 

    SPECIFIC OUTCOME 5 
    Contribute to the design rates, tariffs and user charges. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The legislative framework affecting the structure and types of tariffs permitted by municipalities and the various tariff-types are explained in a written report. 

    ASSESSMENT CRITERION 2 
    Tariffs and rates and policy is designed and evaluated according to a municipal economic development context. 

    ASSESSMENT CRITERION 3 
    The administrative implications are forecast for a tariff and rates policy. 

    ASSESSMENT CRITERION 4 
    The financial effects are appraised for different rates, tariffs and user charges. 

    SPECIFIC OUTCOME 6 
    Develop a credit control and debt collection policy. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The legislatively required components of a credit control policy are identified and evaluated in the context of a municipality. 

    ASSESSMENT CRITERION 2 
    A municipal specific credit control policy is developed that satisfies the requirements of the local government legislative framework. 

    ASSESSMENT CRITERION 3 
    Sound principles of debtor management are explained and applied in a municipality. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Legislation affecting municipal income.
  • The principles of sustainable revenue management
  • The effects of subsidy frameworks in a municipal context.
  • Different approaches to forecasting income and expenditure over the medium term.
  • Organisational implications of managing income and expenditure in multi-year budget framework. 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes, e.g. by trying to find the best possible income and expenditure management options. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community, e.g. through communicating with others regarding legislative issues and fostering team commitment to maintain effective income and expenditure management over a medium term period. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of ethical and moral principles in all income and expenditure management processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible income and expenditure management options and presenting conclusions. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and / or language skills in the modes of oral and/or written persuasion, e.g. through advising and motivating others with regard to income and expenditure management options. 

    UNIT STANDARD CCFO SCIENCE 
    Use Science and technology effectively and critically, showing responsibility to the environment and health of others, e.g. use appropriate computer software for financial calculations, data capturing and document storage purposes. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation, e.g. in keeping in mind that medium term income and expenditure management affects the financial well being of not only the municipality but the country as a whole. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities, e.g. acting as custodian of ethical behaviour and maintaining a high level of commitment to providing effective income and expenditure management policies and practice. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

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

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  67467   National Certificate: Municipal Governance  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. 42020 VISION TRAINING AND CONSULTING (PTY) LTD 
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    3. Aba Sebenzi 
    4. Abanguni College of South Africa 
    5. About Survival Consulting Agency 
    6. Abvaho Phanda Group 
    7. Accolades Business Services 
    8. Active Transformation Professional Services (Atps) 
    9. Adamas Solutions 
    10. Adcca 
    11. Africa Corporate Training Institute And Hr Consulting 
    12. Africa Institute For Public Administration 
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    69. Business Circle Consultation 
    70. C College 
    71. C Ngubane & Associates Inc. 
    72. C-Sonke Trading Cc 
    73. Cairo Corporate Consulting 
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    79. Cardibex (Pty) Ltd 
    80. Career Builders Academy Pty Ltd 
    81. Careers IT (Pty) Ltd 
    82. Caton Consulting 
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    89. Chippa Training Academy (Pty) Ltd 
    90. Christian Campus Bible College 
    91. Chuze Investment 
    92. Clean Heat Academy (Pty) Ltd 
    93. Clear Cut Solutions 
    94. Cnl And Associates 
    95. Coceka Consulting 
    96. Commerce Edge South Africa 
    97. Commitech Consulting 
    98. Cool Ideas 1016 (Pty) Ltd T/A Esp Consulting 
    99. Crack Down Pest Control Services 
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    102. Ctam Training And Consulting 
    103. Ctc College 
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    111. Ddb Zazele Consulting 
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    113. Deloitte & Touche 
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    115. Development Bank Of Southern Africa (Dbsa) 
    116. Devhula Financial Services (Pty) (Ltd) 
    117. Dgk Advisory 
    118. Dijama Training Academy 
    119. DITEBOGO CONSULTANCY CC 
    120. Ditira Human Capital 
    121. Divhani Environmental And Engineering Solutions 
    122. DM Management & Consulting 
    123. Dr. J.L.D Institute For Humanities And Development Praxis 
    124. Eagle Greek Inverstment T/A Mollo Consulting 
    125. Eastern Rose Enterprise 
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    128. Edusource (Pty) Ltd 
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    130. Efficient Leaders Pty Ltd 
    131. Elvis Koena Consulting (Pty) Ltd 
    132. Emzed Academy 
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    149. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    150. Gatyana Training Academy (Pty) Ltd 
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    152. Giant Alive Group 
    153. Giggs Creations 
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    159. Goitseone Trading And Projects Pty Ltd 
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    162. Growth Management Consulting 
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    164. Hamonate Consulting 
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    167. Heartbeats Consulting Services 
    168. Heavenly Button Trading Cc 
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    170. Hlaniki Investment Holdings 
    171. HLOGIRATI (PTY) LTD 
    172. Hlombe And Associates 
    173. Hs Global Skills Business Solutions 
    174. Htb Consulting 
    175. Hym Consulting 
    176. I'Vee Africa Group (Pty) Ltd 
    177. Igkm Management Services (Pty) Ltd 
    178. Ikhambi Outsourced Cfo 
    179. Ikhaya Training And Consulting 
    180. Ikhwezi Traning Institute (PTY) LTD 
    181. Iklwa Contractors 
    182. Ilinge Labantu Debt Solution 
    183. Iliso Investment holdings (Pty) Ltd 
    184. Ilitha Lelizwe Consulting 
    185. Imani 
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    187. Inafrica General Trading Pty Ltd 
    188. Indigo Institute 
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    191. Inkazimulo Trading 
    192. Inkcubeko Yakwantu Trading 
    193. Inkonyane Yamaswazi Projects 
    194. Innercity Training Institute (Pty) Ltd 
    195. Innovative Technology Design 
    196. Inqaba Yokulinda Youth Organisation 
    197. Inside Out Group 
    198. Instant Corporate Suppliers 
    199. Institute For Performance Management 
    200. Institute Of Public Affairs And Governance Pty (Ltd) 
    201. Intergritas Consulting Services 
    202. Inzalo Enterprise Management Systems (Pty) Ltd 
    203. Isiphephelo Consultants 
    204. Itumeleng Wellness Solutions 
    205. Iyana Property Management 
    206. Jabukile Consultancy 
    207. Jbm Consulting Pty Ltd 
    208. Jeppe College of Commerce and Computer Studies 
    209. Jet Energy South Africa 
    210. Jikiza Phumbele Management Consultants 
    211. Jit Projects 
    212. Jnuto Trading And Projects 
    213. Jobafrik Consulting 
    214. Jojo Training Institute 
    215. Josmap Training Institute 
    216. Joyride Trading 15 
    217. K Boneng Consulting Services 
    218. K Shabangu Fet College 
    219. K-Leng Touch, Events And Skills Development 
    220. Kadimo Consulting Cc. 
    221. Kagisho Business Concepts (Pty) Ltd 
    222. Kalideen Investment T/A Kalvest 
    223. KALIDEEN MANAGEMENT SERVICES 
    224. Kamanga Skills Projects 
    225. Keetileafrika Training Institute 
    226. Keletshepile Trading Enterprise 
    227. Kellery Projects 
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    229. Kenmab Training Centre 
    230. Keptel 
    231. Keydimensions Risk Solutions 
    232. KG Business Development 
    233. Kgakishe Trading And Projects (Pty) Ltd 
    234. Kgang-Kgolo Consulting 
    235. Kgotla Trading Enterprise 
    236. Khabolwazi Pty Ltd 
    237. Khanyisela Consulting 
    238. Khatheo Trading And Projects (Pty) Ltd 
    239. Khehli Institute 
    240. KHOSITHI TRAINING 
    241. Khula Nonke Training & Development 
    242. Khutakhu Trading 
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    247. Kueneng Investment Holding 
    248. Kuyakhula Development Initiatives 
    249. Kwem Management Solutions 
    250. Kym Management Consulting 
    251. Lathithaa Consulting Services 
    252. Lekoko Consulting (Pty) Ltd 
    253. Lelethu Training (Pty) Ltd 
    254. Lemao Enterprise 
    255. LEMARK TRAINING & DEVELOPMENT 
    256. Leronsa Trading Enterprise 
    257. Less Aid More Trade Pty Ltd 
    258. Letlhokoa Management Services Cc 
    259. Letlotlo La Gae (Pty) Ltd 
    260. Lewerb Holdings (Pty) Ltd 
    261. Limsa Training Institute 
    262. Lionsden Africa Business Solutions 
    263. Lloyds And Macmillan Pty Ltd 
    264. Lo Tantsi Fire Consultants (Pty) Ltd 
    265. Loago Business Consulting 
    266. Londimvelo Consultants 
    267. Lulona Consulting (Pty) Ltd 
    268. Lumiere Holdings 
    269. Luminous Coaching And Wellness 
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    271. Lwakhula Ulwazi Consulting 
    272. M.I.C. Training And Development 
    273. Mabuya Amahle Trading 
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    275. Magumzane Traiding Cc 
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    277. Mahloko Training, Auditing Services And Other Projects 
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    279. Maikarabelo Business Enterprise 
    280. Maile Consulting 
    281. Makaota Training Consultants 
    282. Makavila Suppliers Cc. 
    283. Makhuba Development Projects CC 
    284. Makhuva Consulting 
    285. Mamuhle Academy 
    286. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    287. MANCOSA Pty (Ltd) 
    288. Manzolwandle Holdings 
    289. Maono Tai Consulting And Training 
    290. Marcado Human Resources Strategies 
    291. Marematlou Training Institute 
    292. Maritime Business Institute 
    293. Mars Business Consulting 
    294. Masegare Business School (Pty) Ltd 
    295. Masemase Consultancy Cc. 
    296. Mashmp Holdings 
    297. MASM Trading Enterprise (Pty) Ltd 
    298. Masnas 
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    300. Matepe Investments (Pty) Ltd 
    301. Mathaveiya Skills Enhancement 
    302. Matibidi Raphela Investments (Pty) Ltd 
    303. Matsila Holdings 
    304. MAXIMUM DEVELOPMENT INSTITUTE 
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    306. MBUSO MANAGEMENT SOLUTIONS 
    307. Mcebo Technologies 
    308. Mcofana 
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    310. Metbank 
    311. Mfanayashinga Pty Ltd 
    312. Mgwezane Training And Events Management Cc. 
    313. Mictech Skills Solutions 
    314. Miczo'S Enterprise 
    315. Mikhenso 
    316. Mikhongelo Franchise (Pty) Ltd 
    317. Milpark Education (Pty) Ltd 
    318. Mimoisa Business Solutions Cc 
    319. Mission Point Consulting 
    320. Mj Mafunisa Consulting (Pty) Ltd 
    321. MKHAYA SOLUTIONS GROUP 
    322. Mlilowendalo Enterprise 
    323. Mmanape Private Technical College Pty Ltd 
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    327. Moeketsi Supply Chain 
    328. Mohlaje Solutions (Pty) Ltd 
    329. Mokgwadiba Electrical Services Pty Ltd 
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    333. Morena Empire Investment 
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    335. Moses Kotane Institute 
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    337. Motheo Training Institute Trust 
    338. Mothusi Management Consultants 
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    344. Mtk Corporate Solutions 
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    352. National Versatile Training Institute 
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    355. Ndashe And Associates 
    356. Ndotha General Trading 
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    358. Nebsa Management Services Cc 
    359. Nedtex73 
    360. Nelson Mandela University 
    361. Nemalale Eagles Consultancy Cc 
    362. Nettcon Sa 
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    364. Ngwadhla General Trading (Pty) Ltd 
    365. Nhlanzi Investments 
    366. Nj & L Trading Enterprise Cc. 
    367. Njenje Resources(Pty)Ltd 
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    373. Norkem Leadership Development Institute (Pty) Ltd 
    374. Nqowethu Trading 
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    376. Ntandoyami Trading 137 
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    380. Nyankwavi Investment Cc. 
    381. Omc Chartered Accountants 
    382. Opelong Business Institute 
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    384. Or Project Management 
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    386. Outeniqua Leadership Institute 
    387. Pachedu Skills Solutions 
    388. Pachi Global Foundation 
    389. Panafrican Supply Chain Academy 
    390. Pandelani Investment Holdings (Pty) Ltd. 
    391. Paneso Development And Trading 
    392. Paseka Business Enterprise 
    393. Paskwa (Pty) Ltd 
    394. Peak Health Wellness Solutions (Pty) Ltd 
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    397. Peo Training Solutions (Pty) Ltd 
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    404. PHETHA PROFFESSIONAL SERVICES CC 
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    410. PM SPECIALIZED TRAINING SERVICES 
    411. Pma Holdings (Pty ) Ltd. 
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    417. Primeserv Corporate Solutions (Pty) Ltd 
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    441. Regenesys Management (Pty) Ltd 
    442. Regent Business School (Pty) Ltd t/a Regent Business School 
    443. Reminiscent Business Consulting Pty (Ltd) 
    444. Remo Holdings Pty Ltd 
    445. Resolutions Studio 
    446. Resonance Institue of Learning 
    447. Revival Training Academy 
    448. Rhino Cashloan And Services 
    449. Rhodes University 
    450. RMK Industries 
    451. Rostec Technical FET College (Pty) Ltd 
    452. Ruping Investments 
    453. Rus Consultung Services 
    454. Sabela Trading And Projects Cc. 
    455. SAFRILIGHT 
    456. Sanzah Academy 
    457. Sbongukhanyo Pty Ltd 
    458. Sebenzisanane Human Capital 
    459. Sekakopamo Holdings 
    460. Sekameng Training And Development Solutions (Pty) Ltd 
    461. SEVEN ARROWS PROTECTION ALLIANCE CC 
    462. Sf Consulting Engineers 
    463. Shirs Vision Compleadev (Pty) Ltd 
    464. Sifuna Consulting Cc 
    465. Silalele Skills Academy (Pty) Ltd 
    466. Simphamahle Holdings (Pty) Ltd 
    467. Sisodwa Investment Enterprise 
    468. Siya-Mlandela Trading Enterprise 
    469. SIYAKHULA TRUST 
    470. Siyakhula Trust Etd Institute Pty Ltd 
    471. Siza Nesu Training And Consultants 
    472. Sizampiloenhle Trading And Projects (Pty) Ltd 
    473. Skills Fly Consulting Group Pty Ltd 
    474. Smartkip 
    475. Smat Engineering 
    476. Smatech It Solutions (Pty) Ltd 
    477. Snosim Projects 
    478. Sobethu Properties Pty Ltd 
    479. Social Capital Group 
    480. Solstice Networks Cc. 
    481. Sonani Skills 
    482. Sonani Training and Communication (Pty) Ltd 
    483. Soni Investment 
    484. Sourceworx 
    485. South African Institute of Learning (SAIL) 
    486. South African Corporate Training Association 
    487. Southern African Institute Of Public Administration 
    488. SOUTHERN AFRICAN YOUTH MOVEMENT 
    489. Southern Seas Institute Pty Ltd 
    490. Spears Business and Life Coach Consulting 
    491. Spectra Skills Development 
    492. Spectrium 
    493. St Kings Institute Of Technology And Business Studies 
    494. STARPLEX 408 CC 
    495. Stellenbosch University 
    496. Step Ahead Academy (Pty) Ltd 
    497. Stg Consulting Enterprise 
    498. Straightmap (Pty) Ltd 
    499. Summat Training Institute 
    500. Swaranang Management Consulting Cc 
    501. Taalnet & It Consultation Cc 
    502. Tachfin Holdings 
    503. Talent Centre Training 
    504. Talent Emporium Academy (PTY) Ltd 
    505. Talent Sculpture 
    506. Tanosa Trading CC 
    507. Tasc Business Consulting And Training 
    508. The Crimson Co Cc. 
    509. The Manto Group 
    510. The National School of Government 
    511. Thembeni Skills Development Trading And Projects 
    512. Thinking Mind Trading 
    513. Thobologo Training And Education Group 
    514. Thopasefoka Consulting Pty Ltd 
    515. Three Steps Trading 
    516. Thubelihle Graduate Institute 
    517. Thuto Ya Setshaba Training Services (Pty) Ltd 
    518. Thuto-Boswa Education And Training Solution 
    519. Timnet Management Consulting 
    520. Tinissa Trading 29 PTY Ltd 
    521. Tinotel Communications 
    522. Tipp Focus Training For Leadership 
    523. Tippinggate Business Solutions (Pty) Ltd 
    524. Tirisano Ya Bakwena Consultant 
    525. Tjo Projects And Trading 
    526. Tlhalefang Holdings 
    527. Tloumogale Business Development & Consulting 
    528. Tne Advisory Servises 
    529. To the Throne Music Production 
    530. Tonex Management Solutions 
    531. Tradesman Consulting And Training Solutions 
    532. Training Consultant and SD College 
    533. Transafric Consulting Pty Ltd 
    534. Triads Management Services 
    535. Tsebo Kitso Trainings 
    536. Tsebong Training Centre 
    537. Tshepang Consulting & Project 
    538. Tshwane College of Commerce and Computer Studies 
    539. Tshwane Leadership & Management Academy (Tlma) 
    540. Tshwane Training Institute (Pty) Ltd. 
    541. Tsoelapele Consulting Pty Ltd 
    542. Tsoga Re Dire Holdings (Pty) Ltd 
    543. Tsogo-Tlhago Trading Enterprise 
    544. Tumpu Trading And Projects 
    545. Tuns Trading And Projects (Pty) Ltd 
    546. Twin Peak Technologies 
    547. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    548. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    549. Ubuqhawe Consulting (Pty) Ltd 
    550. Ukhamba Quality Skills 
    551. Ukwakhile Projects (PTY) Ltd 
    552. Umqondo Business College 
    553. Unakho Business Solutions 
    554. University Of Business Excellence(Pty)Ltd 
    555. University of Fort Hare 
    556. University Of Intellectual Excellence (Pty)Ltd 
    557. University of Johannesburg 
    558. University of North West 
    559. University of Pretoria 
    560. Unlimited Potential Investments 
    561. Urithi Skills Development 
    562. Ursivox Interactive Systems 
    563. Valinsight (Pty) Ltd 
    564. Value At Hand 
    565. Vantage Training 
    566. Venado Trading 
    567. Venus Maintenance And Supply Services 
    568. Verge (Pty) Ltd 
    569. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    570. Vhutshilo Health And Training Organisation 
    571. Vibra Skills CC. 
    572. Vicmat Consultants 
    573. Victorious Training Institute 
    574. Viginet Digital Solutions 
    575. Vision Africa Training Institute 
    576. VSL General Trading 
    577. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    578. Vumilia Africa Group 
    579. Vuselela FET College - Klerksdorp Campus 
    580. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    581. Wag Consulting 
    582. WEINVEST INVESTMENT CC 
    583. Wits University 
    584. Wongintuthuko Projects 
    585. Workskills Training Solution 
    586. World Pace Development And Training Institute 
    587. World Wide Mice 
    588. Xharo Skills Transfer Pty (Ltd) 
    589. Ya Hina Management Consulting And Projects 
    590. Yamangcuse Consulting 
    591. Yaphi Consulting Services 
    592. Yovuyo (Pty) Ltd 
    593. Zag Consultants 
    594. Zambezi Accounting (Pty) Ltd 
    595. Zealot Business College 
    596. Zikhali Trading (Pty) Ltd 
    597. Ziya Investment Holdings Pty Ltd 
    598. Zmg Consulting 
    599. Zwavhudi Business School (Pty) Ltd 
    600. Zwelixoliletrading Enterprise 
    601. Zwide Ka- Langa Dynamics 


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