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. ABA Sebenzi 
    2. About Survival Consulting Agency 
    3. Afriwealth Consulting 
    4. AfroXpert Performance Developement cc 
    5. Akadon Trading (Pty) Ltd 
    6. Altimax (Pty) Ltd 
    7. Amabamba Recruitment 
    8. Amadube Investments CC 
    9. Attractive Softcare Application Projects cc t/a ASAP Events and Consulting 
    10. AVAX SA 481 CC. T/A Mandisa Development Services 
    11. Bikologix Projects 
    12. Black Expression Consulting 
    13. Bokatoka Construction and Projects 
    14. Break The Chains Development Services 
    15. Buena Vista Learning Academy 
    16. Business Consulting 
    17. Camissa Institute 
    18. CB Willemse Training 
    19. Change Strategies Consulting Services CC 
    20. Classic Human Capital Solutions 
    21. Concepts of Sustainable Management (CSM) 
    22. Cradle Stars Trading Enterprise 
    23. CTAM Training and Consulting 
    24. CTC College(PTY) LTD. 
    25. Dee's Training (PTY) LTD 
    26. Development Bank of Southern Africa (DBSA) 
    27. DITEBOGO CONSULTANCY CC 
    28. Ditirelo Skills Development Services 
    29. DM Training Consultants 
    30. Eagle Greek Inverstment T/A Mollo consulting 
    31. Elvis Koena Consulting (Pty) Ltd 
    32. Eskilz College (Pty) Ltd 
    33. ETAMIC PTY LTD 
    34. Ethembeni Multi Service Enterprise (Pty) Ltd 
    35. Excellent Minds Institute (Pty) Ltd 
    36. Faranang Marketing 
    37. Fire Protection Association of Southern Africa 
    38. GATYANA TRAINING ACADEMY 
    39. Glo Leb Training & Development 
    40. GOBELA CONSULTING 
    41. Growth Management Consulting 
    42. Hadima Training Academy 
    43. Hamonate Consulting 
    44. HDPSA 
    45. Hlombe and Associates 
    46. IALE School of Advanced Learning Education 
    47. IGKM Management Services (Pty) Ltd 
    48. Ikhaya Training and Consulting 
    49. Inafrica General Trading Pty LTD 
    50. Indub Trading c.c. 
    51. Institute For Performance Management 
    52. IQ Skills Academy (PTY) LTD. 
    53. Isiphephelo Consultants 
    54. Izwelethu Black Diamond 
    55. Jabukile Consultancy 
    56. Josmap Training Institute 
    57. K Shabangu FET College 
    58. KAGISHO BUSINESS CONCEPTS (Pty) LTD 
    59. KALIDEEN MANAGEMENT SERVICES 
    60. Kernel Management and Consulting (PTY) LTD. 
    61. KOKANO PROJECTS PTY LTD 
    62. Kuyakhula Development Initiatives 
    63. KYM MANAGEMENT CONSULTING 
    64. Lekoko Consulting (PTY) LTD 
    65. LETZAA Group 
    66. Lewerb Holdings (PTY) Ltd 
    67. LMMM Training and Development 
    68. Londimvelo Consultants 
    69. Mabuya Amahle Trading 
    70. Mafamawethu Consultants 
    71. Magumzane Traiding cc 
    72. Mahayi HRD Services cc 
    73. Mahloko Training, Auditing Services and other Projects 
    74. Makaota Training Consultants 
    75. Mamuhle Academy 
    76. Management College of Southern Africa (MANCOSA) 
    77. Mangalani Business Enterprises 
    78. MARS Business Consulting 
    79. MATEPE INVESTMENTS (PTY) LTD 
    80. Matsila Holdings 
    81. Mbedvula Trust 
    82. Mcebo Technologies 
    83. Melatrend Management Consulting 
    84. Mmalethabo Consulting 
    85. MML Consulting CC. 
    86. Mona SS 
    87. Mortarboard Training Solutions 
    88. Motheo Skills Entity 
    89. MTK Corporate Solutions 
    90. MUHANGWENE DEVELOPMENT ENTERPRISE 
    91. Nalengmokoni Investors (Pty) Ltd 
    92. Nelson Mandela University 
    93. Networx for Career Development 
    94. Nhlahle Development Agency 
    95. NJ & L Trading Enterprise CC. 
    96. Nkqubela Community Developers 
    97. Nokusho M Consulting and Trading 
    98. Nvsion Consulting 
    99. Onyx Training Support 
    100. Pebetse Training and Consulting 
    101. Pioneer Business Consulting 
    102. PMA Holdings (PTY ) LTD. 
    103. Princetop Corporative Training (Pty) Ltd 
    104. Pro Jentibus Sports Development NPC 
    105. PTDEV (Pty) Ltd 
    106. Pulakgadi Training Consulting CC 
    107. Quick Leap Investment 
    108. RCG Markets 
    109. Regenesys Management (Pty) Ltd 
    110. Regent Business School (Pty) Ltd t/a Regent Business School 
    111. Sebenzisanane Human Capital 
    112. Silalele Consulting CC. 
    113. SIZA NESU TRAINING AND DEVELOPMENT 
    114. South African ABET Development Agency SAADA 
    115. South African Corporate Training Association 
    116. South African Governance and Business College 
    117. South West Gauteng College - Molapo Campus 
    118. STARPLEX 408 CC 
    119. Summat Training Institute 
    120. Tachfin Holdings 
    121. Talent Centre Training 
    122. Talent Sculpture 
    123. Tasc Business Consulting and Training 
    124. The Crimson CO CC. 
    125. Thinking Mind Trading 
    126. Thuto-Boswa Education and Training Solution 
    127. Tloumogale Business Development & Consulting 
    128. Tovani Traiding 299 
    129. Transafric Consulting Pty Ltd 
    130. Tshepang Consulting & Project 
    131. Tshwane Training Institute (PTY) LTD. 
    132. Tumpu Trading and Projects 
    133. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    134. Umfolozi FET College 
    135. Umqondo Consultancy 
    136. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    137. University of Venda 
    138. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    139. Vibra Skills CC. 
    140. Vicmat Consultants 
    141. Vision Africa Training Institute 
    142. Wits University 
    143. Zag Consultants 
    144. 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.