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 THAT HAS PASSED THE END DATE: 

Administer accounting and budgeting for input into municipal financial resource management 
SAQA US ID UNIT STANDARD TITLE
123458  Administer accounting and budgeting for input into municipal financial resource management 
ORIGINATOR
SGB Administration 
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-Fundamental  Level 4  NQF Level 04  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 
Learners working towards this standard will be working within a Public Sector environment, specializing in Municipal Finance Management and Administration, where the acquisition of competence against this standard will add value to a technical finance and administration functions in a municipality. This standard will also add value to public officials who are seeking to develop a career pathway towards an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of and applying various elements of a municipal accounting system.
  • Implementing and using the municipal accounting information system.
  • Processing payroll transactions in a municipality.
  • Applying the principles of budgeting to budget for financial resources of a municipality.
  • Planning and preparing a budget and financial reporting cycle.
  • Explaining and applying accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts to effectively monitor control accounts. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner is competent in:
  • Communication at NQF Level 3, or equivalent.
  • Mathematical Literacy at NQF Level 3, or equivalent.
  • Computer Literacy at NFF Level 3, or equivalent. 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of and apply various elements of a municipal accounting system. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The need for consistency and objectivity in municipal accounting is explained in the context of information reliability. 

    ASSESSMENT CRITERION 2 
    The accounting concepts underlying financial reporting in the municipal sector are explained to delineate to discipline of municipal accounting. 

    ASSESSMENT CRITERION 3 
    The main provision of the regulatory framework for GRAP is explained to provide the basis for current municipal reporting practices. 

    ASSESSMENT CRITERION 4 
    The municipal chart of accounts is used to record financial transactions and to apply sound municipal accounting practices. 

    ASSESSMENT CRITERION 5 
    The roles of different forms of municipal accounting books is explained with examples of processed financial transactions. 

    ASSESSMENT CRITERION 6 
    T-accounts are used to analyse the effects of various transactions on the financial statements of a municipality. 

    ASSESSMENT CRITERION 7 
    A trial balance is extracted from municipal general ledger to provide a basis for the preparation of end-of period financial statements. 

    SPECIFIC OUTCOME 2 
    Implement and use the municipal accounting information system. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Cash and bank accounts are prepared to provide information needed to manage liquidity of the municipality. 

    ASSESSMENT CRITERION 2 
    Accounts for customers and creditors are prepared to provide management with information required to management working capital. 

    ASSESSMENT CRITERION 3 
    Statutory accounts are prepared to help support preparation of various statutory returns to other state agencies. 

    ASSESSMENT CRITERION 4 
    The requirements for audit and basic processes undertaken are identified as part of controls of an accounting system. 

    ASSESSMENT CRITERION 5 
    Different forms of errors that occur in an accounting system are identified and necessary accounting entries prepared to correct them. 

    SPECIFIC OUTCOME 3 
    Process payroll transactions in a municipality. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Municipal payroll functions and deductions are explained with reference to controls required for payroll transactions. 

    ASSESSMENT CRITERION 2 
    Municipal employee earnings and related deductions are calculated and used to complete a payroll register. 

    ASSESSMENT CRITERION 3 
    Employee earnings and deductions are recorded and used to prepare relevant reports. 

    ASSESSMENT CRITERION 4 
    Knowledge and functioning of payroll software used by a municipality is demonstrated in processing payroll transactions and reports. 

    SPECIFIC OUTCOME 4 
    Apply the principles of budgeting to budget for financial resources of a municipality. 
    OUTCOME RANGE 
    Budgeting principles include but are not limited to budget formats, performance budgeting, principles of public expenditure management, and enabling legislation. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The role of a municipal budget in financial management process is explained with reference to the components of a service delivery budget implementation plan and integrated development plan. 

    ASSESSMENT CRITERION 2 
    The importance of a service budget implementation plan is explained with reference to the budget/IDP link. 

    ASSESSMENT CRITERION 3 
    The key stages in the municipal budgeting process are described with reference to roles played by the municipal mayor and municipal manager in the management of municipal financial affairs. 

    ASSESSMENT CRITERION 4 
    Various budget formats are identified and used to prepare departmental budgets in a municipality. 

    ASSESSMENT CRITERION 5 
    Approaches used to budget various budget items in the municipal budget are identified and differentiated by preparing budget schedules for inclusion in the municipal budget. 

    ASSESSMENT CRITERION 6 
    Different budget preparation dates required by the National Treasury are identified and used in the preparation of a budget time table. 

    SPECIFIC OUTCOME 5 
    Plan and prepare a budget and financial reporting cycle. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Roles and responsibilities of municipal political executives and senior management required by the local government legislative framework for budgeting are identified in the compilation of a budget preparation and financial reporting cycle. 

    ASSESSMENT CRITERION 2 
    A municipal budget and financial reporting calendar is prepared in accordance with the legislation. 

    ASSESSMENT CRITERION 3 
    Static budget variances are prepared on the basis of a comparison between actual financial results and budgeted amounts. 

    ASSESSMENT CRITERION 4 
    Budget is monitored on an ongoing basis and any discrepancies reported for remediation. 

    SPECIFIC OUTCOME 6 
    Apply accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts. 
    OUTCOME RANGE 
    Accrual accounting procedures include VAT calculations, Depreciation calculation, interest calculations. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The effect of prepayments on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 2 
    The effect of accruals on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 3 
    The principle of control accounts is applied in the preparation of cash, debtors' and creditors' accounts. 

    ASSESSMENT CRITERION 4 
    Sources of information for compiling creditors' and debtors' control accounts are identified and used to prepare relevant control accounts. 

    ASSESSMENT CRITERION 5 
    Knowledge of procedures affecting the use of control accounts is used to prepare periodic reconciliation statements. 

    ASSESSMENT CRITERION 6 
    Accruals and expenses are identified and measured in a balance sheet. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • Any 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 learner must demonstrate an understanding of:
  • Accounting principles and procedures.
  • Public Finance Management Act.
  • Municipal Finance Management Act.
  • Municipal Accounting Policies and Procedures.
  • Divisional of Revenue Act.
  • Roles and responsibilities of municipal officials . 
    		•

    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 to prepare municipal accounts. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation or community to gather all relevant information data to complete books of account. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to comply with municipal accounting deadlines and criteria. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information in order to record source information and gather data for the completion of books of account. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to advise and report on accounting matters. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in effectively compiling books of account. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to accounting principles do not exist in isolation due to the interdependency of accounting information. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by integrating the fundamental principles of municipal accounting into all various work contexts. 

    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  50372   Further Education and Training Certificate: Municipal Finance and Administration  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  58644   National Certificate: Local Government Support Services  Level 3  NQF Level 03  Passed the End Date -
    Status was "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.
     
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    3. Abacwaningi Business Solutions 
    4. ABE CORPORATE TRAINING 
    5. Absolute central college of sa and projects 
    6. Africa Institute For Public Administration 
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    13. ARMS - Audit & Risk Management Solutions 
    14. Asiphokuhle Training and Research Institute 
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    17. Bakonetlou Development and Strategy Consultancy (Pty) Ltd 
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    24. Belgravia Institute of Mangement (PTY) LTD 
    25. BESO Business Empowerment Solutions CC 
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    53. Dek Research and Management Specialist 
    54. Development Bank of Southern Africa (DBSA) 
    55. Devhula Financial Services (pty) (LTD) 
    56. DialNx Consultants 
    57. Ditirelo Skills Development Services 
    58. Eastern Rose Enterprise 
    59. Eden Training 
    60. Elective Training Institute Enterprise CC 
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    62. Envirogreen 
    63. Ethembeni Multi Service Enterprise (Pty) Ltd 
    64. Execuprime Business College (Pty) Ltd 
    65. Express Model 405 
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    67. Felix Risk Training Consultants 
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    69. Freddy Mfana Trading Enterprise 
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    71. Gauteng Association Of Local Authorities 
    72. Giamanje TVET College 
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    78. Growth Management Consulting 
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    80. Hanyeleni Business Enterprise 
    81. Hercuscope 
    82. Hilmark Trading (PTY) LTD 
    83. His Mercy Learning Academy 
    84. Hlaniki Investment Holdings 
    85. Hlombe and Associates 
    86. IALE School of Advanced Learning Education 
    87. Ikhaya Training and Consulting 
    88. Independent Development Trust 
    89. Indigo Institute 
    90. Inkcubeko YakwaNtu Trading 
    91. Institute of Public Affairs and Governance PTY (LTD) 
    92. Inter Africa Skills Training Company 
    93. IQ Skills Academy (PTY) LTD. 
    94. Itumeleng Wellness Solutions 
    95. Iziko Capacity Building CC. 
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    100. Josmap Training Institute 
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    103. Kadimo Consulting CC. 
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    111. Khantsha Projects NPC 
    112. Khehli Institute 
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    142. Makoti Skills Development Solutions 
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    144. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    145. MANCOSA Pty (Ltd) 
    146. Mangalani Business Enterprises 
    147. Maono Tai Consulting and Training 
    148. Masemase Consultancy CC. 
    149. MashMP Holdings 
    150. Mashphe Logistics Services 
    151. Mathatha A Fedile General Trading CC. 
    152. Mathiko Consultancy 
    153. Mathye and Ditlou Dynasty Corporate 
    154. Matibidi Raphela Investments (Pty) LTD 
    155. Matsila Holdings 
    156. Mencho Business Dev (Pty) LTD 
    157. Mgwezane Training and Events Management CC. 
    158. Miczo's Enterprise 
    159. Milani Nande 
    160. Mimoisa Business Solutions CC 
    161. Mimshack Corporate Services and Projects (Pty) Ltd 
    162. Mintirho Development Services 
    163. Misol Projects cc 
    164. MJ Mafunisa Consulting (PTY) LTD 
    165. MK Consulting 
    166. Mmanape Management Solutions 
    167. MML Consulting CC. 
    168. Mod-Mosh Projects and Consulting (PTY) LTD 
    169. Mohlaje Solutions (Pty) Ltd 
    170. Mologadi and Associates 
    171. Morena Empire Investment 
    172. Mortarboard Training Solutions 
    173. Mosako Wa Kitso 
    174. Mtihakaza Training Institute 
    175. MTK Corporate Solutions 
    176. MUHANGWENE DEVELOPMENT ENTERPRISE 
    177. Multiple Productive Management Solutions 
    178. Mvula Trust 
    179. Nativah Energy Group Pty LTD 
    180. NBMP Trading Enterprise 
    181. Ncele Logistics and Projects 
    182. NEBSA MANAGEMENT SERVICES CC 
    183. Nemalale Eagles Consultancy CC 
    184. Nghano Training and Development Centre 
    185. Ngwanabanna Trading Enterprise and Projects 
    186. Nhlahle Development Agency 
    187. NOBO Training and Development Services (Pty) LTD 
    188. Nonunu Projects 
    189. Ntsime Financial Consulting 
    190. Nvsion Consulting 
    191. Nyankwavi Investment CC. 
    192. OMC Chartered Accountants 
    193. Omithombo Management Academy 
    194. OR Project Management 
    195. Outeniqua Leadership Institute 
    196. PanAfrican Supply Chain Academy 
    197. Pandelani Investment Holdings (PTY) LTD. 
    198. PFIM Trading (Pty) Ltd 
    199. Phambili KZN Construction and Development 
    200. Phexo Trading Enterprise 
    201. Philani Solutions 
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    203. PMA Holdings (PTY ) LTD. 
    204. Power Rush Trading 170 CC. 
    205. Powergate Trading 1040 
    206. Powernexus 
    207. Princetop Corporative Training (Pty) Ltd 
    208. Pro Jentibus Sports Development NPC 
    209. Progressive School of Business and Engineering (Pty) 
    210. Projects Administration Services 
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    212. Qeto Business Consulting 
    213. RCG Markets 
    214. Reatile Regoratile Matshidiso (Pty) Ltd 
    215. Reflections Development Institute 
    216. Regent Business School (Pty) Ltd t/a Regent Business School 
    217. Rich Rewards Trading Pty(Ltd) 
    218. RME Projects 
    219. RSTG 
    220. SA Business Services CC. 
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    222. Scarlifon PTY LTD 
    223. Sekakopamo Holdings 
    224. Shandu Technical Services 
    225. Shekinah Deep Excellence (PTY) LTD 
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    228. Sisonke Training and Consulting 
    229. SJM Squared Construction 
    230. Skills Fly Consulting Group Pty Ltd 
    231. Social Capital Group 
    232. Soni Investment 
    233. South African ABET Development Agency SAADA 
    234. St Kings Institute of Technology and Business Studies 
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    236. Straightmap (PTY) Ltd 
    237. SWARANANG MANAGEMENT CONSULTING CC 
    238. Tachfin Holdings 
    239. Talent Sculpture 
    240. Tasc Business Consulting and Training 
    241. Tashie Holdings 
    242. The Chosen Consulting Services 
    243. The Viol Trading Enterprise 
    244. Thepa Trading 511 
    245. Thinking Mind Trading 
    246. Thubelihle Graduate Institute 
    247. Thuto Lere Community Empowerment Programme 
    248. Tlaletso Consultants 
    249. Tlotlangthuto Training & Consulting 
    250. Tloumogale Business Development & Consulting 
    251. Township Fire and Rescure (Pty) Ltd 
    252. Transafric Consulting Pty Ltd 
    253. Transgeneracion Consulting 
    254. Triads Management Services 
    255. Tsebong Training Centre 
    256. Tshamutengo General Dealers CC. 
    257. Tshisimani Holdings (PTY) Ltd. 
    258. Tsiku Consulting 
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    260. Twin Peak Technologies 
    261. Tytons (Pty) LTD 
    262. Ukhamba Quality Skills 
    263. Umlando Projects Pty LTD 
    264. Umnotho Wamazwe Trading 
    265. Umqondo Consultancy 
    266. UniTrain Pty Ltd 
    267. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
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    269. Unlimited Potential Investments 
    270. Ursivox Interactive Systems 
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    277. Vista Chem Consulting 
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    282. Ya Hina Management Consulting and projects 
    283. Zambezi Accounting (Pty) Ltd 
    284. Zerben Management Solutions 
    285. Zibuse At Solutions 
    286. ZJ Africa Learn (pty)Ltd 
    287. ZMG 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.