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 UNIT STANDARD: 

Apply the principles of budgeting within a municipality 
SAQA US ID UNIT STANDARD TITLE
116345  Apply the principles of budgeting within a municipality 
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 5  Level TBA: Pre-2009 was L5  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 intended for practitioners at local government who are involved in municipal policy decision-making and strategic planning. Learners who are required to advise on the legislative mandate of municipalities from a provincial or national government perspective will also benefit from this Unit Standard.

The Unit Standard will contribute to social and economic transformation by equipping municipal practitioners with skills in budgeting which could translate into better use pof resources and improved delivery services.

The qualifying learner will be able to:
  • Explain the various approaches to budgeting within their organisation
  • Ensure the strategic objectives of their organisation are achieved.
  • Contribute to the efficient allocation of resources at municipalities
  • Ensure that municipal funds are used effectively and efficiently. 

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

  • UNIT STANDARD RANGE 
    Principles of Public Expenditure Management include:
  • Allocative Efficiency, Fiscal Discipline, Operational Efficiency

    The components of the budgeting system include the processes of:
  • Planning, Budgeting, Implementation, Monitoring and Evaluation

    The Key Stages in the budgeting process include:
  • Policy Prioritisation, Applying Fiscal Discipline, Financial Planning, Drawing up the budget document, Implementing the budget, Financial Management.

    The Relevant Legislation includes:
  • The 1996 Constitution (Act 108 of 1996), The Municipal Systems Act (Act 32 of 2000). The Municipal Finance Management Act (Act 56 of 2003)

    Budget Formats include:
  • Line Items budgets, Programme Budgets, Performance Budgets

    Other Budgeting Terms include:
  • Strategic outcomes, Outputs, Activities, Inputs, Measurable Performance Objectives

    Approaches to Budgeting include:
  • Incremental Budgeting, Zero based budgeting, Programme Budgeting and Performance Budgeting. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an awareness of the role of a budget in the municipal context. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The term 'budgeting' is defined within the context of a municipality. 

    ASSESSMENT CRITERION 2 
    The aim of budgeting is explained in the context of improving service delivery within a municipality. 

    ASSESSMENT CRITERION 3 
    The importance of the budget is described in terms of the efficient allocation of resources within a municipality. 

    ASSESSMENT CRITERION 4 
    The relationships between the components of a budgeting and service delivery system are identified within a municipality. 

    ASSESSMENT CRITERION 5 
    Key stages within the budgeting process are recognised and discussed in a municipal context. 

    SPECIFIC OUTCOME 2 
    Differentiate between formats of budgets used in a municipality. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    A range of budget formats is discussed in terms of their advantages and disadvantages for a municipality. 

    ASSESSMENT CRITERION 2 
    The various formats of budgets are compared to each other. 

    ASSESSMENT CRITERION 3 
    The existing practices within a municipality are identified with respect to budget formats and a reason given for why a particular format might have been chosen. 

    SPECIFIC OUTCOME 3 
    Evaluate a municipal budgeting system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Recommendations are made for improving the format of a municipal budget. 

    ASSESSMENT CRITERION 2 
    Recommendations are identified for improving the approach to preparing a municipal budget. 

    ASSESSMENT CRITERION 3 
    Different approaches to preparing an annual budget are compared and evaluated in the municipal context and conclusion drawn as to the most effective approach. 

    ASSESSMENT CRITERION 4 
    The impact of human aspects in budgetary control processes is recognised in the municipal context and explained with examples. 

    SPECIFIC OUTCOME 4 
    Contribute to preparing a municipal budget that reflects an integrated development plan. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The integrated development plan, sector plans and municipal budget are explained in terms of their relationship to each other in a budget. 

    ASSESSMENT CRITERION 2 
    A schedule for integrated development planning and municipal budget processes is developed that ensures the integration of these processes. 

    ASSESSMENT CRITERION 3 
    The role of measurable performance objectives is demonstrated for integrating IDP, budgeting, performance management and performance auditing. 

    ASSESSMENT CRITERION 4 
    A budget for an IDP is estimated based on cost information. 

    SPECIFIC OUTCOME 5 
    Differentiate between approaches to preparing a municipal budget. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Different approaches are identified for preparing a municipal budget. 

    ASSESSMENT CRITERION 2 
    The advantages and disadvantages of each approach to preparing municipal budgets are critically discussed within the context of a municipality. 

    ASSESSMENT CRITERION 3 
    The current approach to budgeting at a municipality are evaluated in terms of their strengths and weaknesses. 

    ASSESSMENT CRITERION 4 
    A choice of the most suitable approach to budgeting is identified given the legislative requirements. 


    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 
  • The role budgeting plays in promoting the efficient allocation of resources within a municipality.
  • Various budget formations.
  • How strategic planning integrates with budgeting.
  • Legislative requirements for municipal budgeting
  • The link between budgeting and service delivery. 

  • 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 budget format and processes. 

    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 amongst the staff involved in compiling and implementing a budget. 

    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 budgeting processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through assuring that data used in a budget is accurate. 

    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 risk 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 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 risk management effects the 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 risk management policies and practices. 

    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  67467   National Certificate: Municipal Governance  Level 5  NQF Level 05  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Core  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Reregistered  2023-06-30  LG SETA 
    Core  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Reregistered  2023-06-30  LG SETA 
    Elective  50081   Further Education and Training Certificate: Leadership Development  Level 4  NQF Level 04  Reregistered  2023-06-30  LG SETA 


    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. A.S.A.P Training and Consulting 
    2. About Survival Consulting Agency 
    3. Afriwealth Consulting 
    4. Akadon Trading (Pty) Ltd 
    5. All Access Holdings 
    6. Alpha Business Consultants 
    7. Amadube Investments CC 
    8. ARMS - Audit & Risk Management Solutions 
    9. Asiphokuhle Training and Research Institute 
    10. Bantubanye Skills 
    11. BESO Business Empowerment Solutions CC 
    12. Bikologix Projects 
    13. Bokatoka Construction and Projects 
    14. CB Willemse Training 
    15. Change Strategies Consulting Services CC 
    16. Coceka Consulting 
    17. Commitech Consulting 
    18. Concepts of Sustainable Management (CSM) 
    19. Cradle Stars Trading Enterprise 
    20. CTAM Training and Consulting 
    21. CTC College(PTY) LTD. 
    22. D T M CONSULTING CC 
    23. Dee's Training (PTY) LTD 
    24. Dependable Consulting (Pty) 
    25. Development Bank of Southern Africa (DBSA) 
    26. Dijama Training Academy 
    27. DITEBOGO CONSULTANCY CC 
    28. DM Training Consultants 
    29. Eagle Greek Inverstment T/A Mollo consulting 
    30. Elective Training Institute Enterprise CC 
    31. Elvis Koena Consulting (Pty) Ltd 
    32. Escon 
    33. Eskilz College (Pty) Ltd 
    34. ETAMIC PTY LTD 
    35. Ethembeni Multi Service Enterprise (Pty) Ltd 
    36. Excellent Minds Institute (Pty) Ltd 
    37. Faranang Marketing 
    38. Fire Protection Association of Southern Africa 
    39. Frugatrax Consultants 
    40. GATYANA TRAINING ACADEMY 
    41. Gauteng Association Of Local Authorities 
    42. Giant Alive Services 
    43. Glere Skills and Consultants 
    44. GOBELA CONSULTING 
    45. Growth Management Consulting 
    46. Gwebu Super Group (Pty) Ltd 
    47. Hadima Training Academy 
    48. HDPSA 
    49. Health Science Academy 
    50. Hlaniki Investment Holdings 
    51. Hlombe and Associates 
    52. IALE School of Advanced Learning Education 
    53. IGKM Management Services (Pty) Ltd 
    54. Ikhaya Training and Consulting 
    55. Inafrica General Trading Pty LTD 
    56. Institute For Performance Management 
    57. Institute of Public Affairs and Governance PTY (LTD) 
    58. Isiphephelo Consultants 
    59. Itumeleng Wellness Solutions 
    60. Izwelethu Black Diamond 
    61. Jabukile Consultancy 
    62. JIT Projects 
    63. JLD Institute 
    64. Johsie Enertprise 
    65. Josmap Training Institute 
    66. K Shabangu FET College 
    67. KAGISHO BUSINESS CONCEPTS (Pty) LTD 
    68. Konwaba Training Solutions 
    69. Kuyakhula Development Initiatives 
    70. Lekoko Consulting (PTY) LTD 
    71. LETZAA Group 
    72. LMMM Training and Development 
    73. Londimvelo Consultants 
    74. Mafamawethu Consultants 
    75. Magumzane Traiding cc 
    76. Mahayi HRD Services cc 
    77. Mahloko Training, Auditing Services and other Projects 
    78. Makaota Training Consultants 
    79. Makavila Suppliers CC. 
    80. Makgoka Development Facilitation (PTY) Ltd. 
    81. Makhuba Development Projects CC 
    82. Mamuhle Academy 
    83. Management College of Southern Africa (MANCOSA) 
    84. Maritime Business Institute 
    85. MARS Business Consulting 
    86. Matibidi Raphela Investments (Pty) LTD 
    87. Matsila Holdings 
    88. Melatrend Management Consulting 
    89. Mission Point Consulting 
    90. MJ Mafunisa Consulting (PTY) LTD 
    91. Mmalethabo Consulting 
    92. Mmanape Management Solutions 
    93. MML Consulting CC. 
    94. Mohlaje Solutions (Pty) Ltd 
    95. Motheo Skills Entity 
    96. MTK Corporate Solutions 
    97. MUHANGWENE DEVELOPMENT ENTERPRISE 
    98. Nalengmokoni Investors (Pty) Ltd 
    99. Ndotha General Trading 
    100. NEDTEX73 
    101. Networx for Career Development 
    102. Nkqubela Community Developers 
    103. Nokusho M Consulting and Trading 
    104. Nonunu Projects 
    105. Nvsion Consulting 
    106. Onyx Training Support 
    107. Opelong Business Institute 
    108. Outeniqua Leadership Institute 
    109. Paneso Development and Trading 
    110. Pebetse Training and Consulting 
    111. Pioneer Business Consulting 
    112. PMA Holdings (PTY ) LTD. 
    113. Princetop Corporative Training (Pty) Ltd 
    114. PTDEV (Pty) Ltd 
    115. Pulakgadi Training Consulting CC 
    116. RCG Markets 
    117. Reflections Development Institute 
    118. Regenesys Management (Pty) Ltd 
    119. Regent Business School (Pty) Ltd t/a Regent Business School 
    120. Sebenzisanane Human Capital 
    121. Silalele Consulting CC. 
    122. SIZA NESU TRAINING AND DEVELOPMENT 
    123. Skills Fly Consulting Group Pty Ltd 
    124. South African ABET Development Agency SAADA 
    125. South African Corporate Training Association 
    126. South African Governance and Business College 
    127. South West Gauteng College - Molapo Campus 
    128. STARPLEX 408 CC 
    129. Summat Training Institute 
    130. Tachfin Holdings 
    131. Talent Centre Training 
    132. Talent Sculpture 
    133. Tasc Business Consulting and Training 
    134. TCNS Resources (PTY) Ltd 
    135. The Crimson CO CC. 
    136. Thinking Mind Trading 
    137. Thubelihle Graduate Institute 
    138. Thuto-Boswa Education and Training Solution 
    139. Timnet Management Consulting 
    140. Tloumogale Business Development & Consulting 
    141. Tovani Traiding 299 
    142. Tradesman Consulting and Training Solutions 
    143. Transafric Consulting Pty Ltd 
    144. Tshepang Consulting & Project 
    145. Tshwane Training Institute (PTY) LTD. 
    146. Tummo Development Enterprise 
    147. Tumpu Trading and Projects 
    148. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    149. Ubuqhawe Consulting (Pty) Ltd 
    150. Umfolozi FET College 
    151. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    152. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    153. Vibra Skills CC. 
    154. Vicmat Consultants 
    155. Vision Africa Training Institute 
    156. Vumilia Africa Group 
    157. Wasteng (PTY) Ltd 
    158. World Pace Development and Training Institute 
    159. Yamangcuse Consulting 
    160. Zag Consultants 
    161. Zambezi Accounting (Pty) Ltd 
    162. Ziya Investment Holdings Pty Ltd 



    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.