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

Apply the budget function in a business unit 
SAQA US ID UNIT STANDARD TITLE
13941  Apply the budget function in a business unit 
ORIGINATOR
SGB Generic Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Generic Management 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular-Fundamental  Level 4  NQF Level 04 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2006-03-14  2006-11-16  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2007-11-16   2010-11-16  

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 is replaced by: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
242810  Manage Expenditure against a budget  Level 4  NQF Level 04  Complete 

PURPOSE OF THE UNIT STANDARD 
This unit standard is intended for managers of small businesses and junior managers of business units in larger organisations. The term business unit in this unit standard implies a small business, cost center, section or department.

Junior managers include, but are not limited to team leaders, supervisors, first line managers and section heads. The position is term is used to describe the first level of management in an organisation at which an employee has other employees reporting to him/her.

The qualifying learner is capable of:
  • Explaining the concept of budgeting in a business unit.
  • Analysing the budget needs of a business unit.
  • Presenting and justifying a proposed budget for a business unit.
  • Monitoring and controlling actual expenses and revenue against projected expenses and revenue. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    There is open access to this unit standard. Learners should be competent in Communication and Mathematical Literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
  • For the purpose of this unit standard the term business unit is used to mean a cost center, department or small business.
  • Expenditure includes, but is not limited to payments, commissions payable, claims, management expenses and remuneration. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain the concept of budgeting in a business unit. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The concept of a budget is explained with reference to income and expenditure in relation to a specific business unit. 

    ASSESSMENT CRITERION 2 
    2. The items that make up gross revenue are identified for a specific business unit. 

    ASSESSMENT CRITERION 3 
    3. The items that make up expenditure in a business unit budget are listed with reference to cost of sales and cash outflows. 

    ASSESSMENT CRITERION 4 
    4. The budgeting technique appropriate to the type of budget is explained with reference to the purpose of the budget. 

    ASSESSMENT CRITERION 5 
    5. The relationship between the selected budgeting technique and the organisation's budgeting requirements is explained for a specific organisation. 

    SPECIFIC OUTCOME 2 
    Analyse the budget needs of a business unit. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The budget needs are identified against the business plan of the business unit. 

    ASSESSMENT CRITERION 2 
    2. The implications of the identified budgeting needs of a business unit are explained with reference to management expenses and economic viability. 

    ASSESSMENT CRITERION 3 
    3. Past budgets of a business unit are analysed to forecast budget needs. 

    ASSESSMENT CRITERION 4 
    4. The concept of a zero based budget is applied in order to prepare a budget proposal. 

    ASSESSMENT CRITERION 5 
    5. A budget breakdown is prepared for a business unit with reference to planned activities and estimated costs. 

    ASSESSMENT CRITERION 6 
    6. The estimated costs of a budget breakdown are substantiated and an indication is given of how the required figure was calculated. 

    ASSESSMENT CRITERION 7 
    7. Project timeframes for income and expenditure are estimated for a specific business unit activity. 

    ASSESSMENT CRITERION 8 
    8. Internal and external constraints on a budget are identified with reference to planned activities, available resources, market size and unpredictable changes. 

    SPECIFIC OUTCOME 3 
    Present and justify a proposed budget for a business unit. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Proposed activities are presented and substantiated in terms of cost benefit returns. 

    ASSESSMENT CRITERION 2 
    2. The budgeted amounts for the proposed activities are justified in terms of research, rational projections and previous experience. 

    SPECIFIC OUTCOME 4 
    Monitor and control actual expenses and revenue against projected expenses and revenue. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. An existing system is used to ensure budget items are recorded correctly. 

    ASSESSMENT CRITERION 2 
    2. A variance report is analysed and corrective measures are proposed to address the situation. 

    ASSESSMENT CRITERION 3 
    3. Feedback on the budgetary situation of a business unit is provided with reference to variance, actions taken to correct any variance and notable trends. 

    ASSESSMENT CRITERION 4 
    5. Past experience relating to income and costs is used to project future activities and make changes to a current budget. 

    ASSESSMENT CRITERION 5 
    4. Control systems are proposed to monitor and control revenue and expenses. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Assessment of this Unit Standard should be contextual and practical.
  • Assessors must be registered as assessors with the Services ETQA or an ETQA that represents the sectors in which the learner is employed.
  • Moderators must be registered as assessors with the Services ETQA, or with an ETQA that has a Memorandum of Understanding with the Services ETQA.
  • The mechanisms and requirements for moderation should be applied in accordance with the requirements of the relevant ETQA.
  • Assessment should include both formative and summative assessment.
  • Training providers must be accredited by the Services ETQA or with an ETQA that has a Memorandum of Understanding with the Services ETQA. 


  • Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO ORGANISING 
    Learners are able to make decisions in determining the budget needs of a business unit and in monitoring and controlling revenue and expenses. 

    UNIT STANDARD CCFO COLLECTING 
    Learners are able to collect, organise and evaluate information in order to forecast budget needs and prepare a budget for a business unit. 

    UNIT STANDARD CCFO COMMUNICATING 
    Learners are able to communicate effectively in presenting and justifying a proposed budget for a business unit. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Learners are able to demonstrate an understanding of the world as a set of related systems when aligning a business unit`s budget needs and budget technique to an organisation`s budget. 

    UNIT STANDARD NOTES 
    This unit standard has been replaced by unit standard 242810, which is " Manage Expenditure against a budget ", Level 4, 6 credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  20175   National Certificate: Hygiene and Cleaning Supervision  Level 3  NQF Level 03  Reregistered  2023-06-30  SERVICES 
    Core  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Core  50309   Further Education and Training Certificate: Environmental Practice  Level 4  NQF Level 04  Reregistered  2023-06-30  LG SETA 
    Core  48664   Further Education and Training Certificate: Mail Supervision  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Core  65110   Further Education and Training Certificate: Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2009-03-14  As per Learning Programmes recorded against this Qual 
    Core  57898   Further Education and Training Certificate: Printing and Manufacture of Packaging  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2015-06-30  FPMSETA 
    Core  49155   Further Education and Training Certificate: Shipping  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Core  49197   Further Education and Training Certificate: Social Housing Supervision  Level 4  NQF Level 04  Reregistered  2023-06-30  PSETA 
    Core  48906   Further Education and Training Certificate: Supervision of Wastewater Reticulation Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2008-02-19  Was EWSETA until Last Date for Achievement 
    Core  48640   National Certificate: Financial Services Management  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  INSETA 
    Core  36436   National Certificate: Local Economic Development  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  LG SETA 
    Core  50438   National Certificate: Immigration Services  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Registered" 
    2009-06-29  Was PSETA until Last Date for Achievement 
    Fundamental  49451   Further Education and Training Certificate: Plastics Manufacturing  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  57121   National Certificate: Rockbreaking: Quarrying  Level 3  NQF Level 03  Passed the End Date -
    Status was "Registered" 
    2008-09-17  Was MQA until Last Date for Achievement 
    Elective  57692   Further Education and Training Certificate: Carbonate Materials Manufacturing Processes  Level 4  NQF Level 04  Reregistered  2023-06-30  MQA 
    Elective  49021   Further Education and Training Certificate: Debt Recovery  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Elective  50021   Further Education and Training Certificate: Inspection and Assessment (Non-Metallics)  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  49649   Further Education and Training Certificate: Long-term Insurance  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Elective  66609   Further Education and Training Certificate: Retail Insurance  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  49489   Further Education and Training Certificate: Road Transport Management in the Public Sector  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Elective  66610   Further Education and Training Certificate: Short Term Insurance  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  57613   Further Education and Training Certificate: Short-Term Risk Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2012-06-30  INSETA 
    Elective  57713   Further Education and Training Certificate: Specialist Security Practices  Level 4  NQF Level 04  Reregistered  2023-06-30  SAS SETA 
    Elective  48910   Further Education and Training Certificate: Water Purification Processes  Level 4  NQF Level 04  Reregistered  2023-06-30  EWSETA 
    Elective  79246   Further Education and Training Certificate: Wild Land Fire Fighting  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2015-06-30  FPMSETA 
    Elective  23976   National Certificate: Local Employment and Skills Development Practices  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered" 
    2006-08-13  PSETA 
    Elective  36153   National Certificate: Polymer Composite Fabrication  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  MERSETA 
    Elective  49397   National Certificate: Wholesale and Retail Operations Supervision  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  W&RSETA 
    Elective  49511   National Certificate: Lift Inspection  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MERSETA 


    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. 2000 SIMUNYE SECURITY TRAINING ACADEMY 
    2. A4 Consultancy CC 
    3. ABA Sebenzi 
    4. ABONGILE MNYANDA TRADING CC T/A EKO KOBRA 
    5. ADT SECURITY SERVICES PTY LTD CAPE TOWN 
    6. ADT SECURITY SERVICES PTY LTD PRETORIA NORTH 
    7. ADVANCED RISK SOLUTIONS 10000 (PTY) LTD 
    8. AIM TRAINING ACADEMY 
    9. AIM TRAINING ACADEMY ASM 
    10. AIM TRAINING ACADEMY MANYALETI 
    11. AKAF BODYGUARDS 
    12. AKHOLEKILE (PTY) LTD 
    13. Alcari Learning Centre (Pty) Ltd 
    14. Aldabri 106 Institute for Quality Pty Ltd 
    15. All Access Holdings 
    16. Amabamba Recruitment 
    17. Asiphokuhle Training and Research Institute 
    18. Atlegang Training Consulting 
    19. AVAX SA 481 CC. T/A Mandisa Development Services 
    20. AVSCAN TRAINING PTY LTD BOKSBURG 
    21. BAMBILIZWE INVESTMENTS HOLDINGS 
    22. Bantubanye Skills 
    23. BEETEES CABS CC 
    24. Big Start Training and Development 
    25. BIGSCREEN SECURE SOLUTIONS 
    26. BLACKEN SECURITY SERVICES 
    27. BOKAMOSO INSTITUTE OF SOUTH AFRICA 
    28. Boni Africa Events & Development 
    29. BOTHAKGA PROTECTION AND SECURITY HOLDINGS (PTY) LTD 
    30. Braune Training (Pty) Ltd 
    31. BRC Solutions (Pty) Ltd 
    32. BTC TRAINING AFRICA PTY LTD 
    33. BULCOF SECURITY AND CLEANING SERVICES 
    34. BUSINESS CIRCLE CONSULTATION 
    35. C G S CORPORATE SECURITY SERVICES PTY LTD 
    36. CKP Development Agency (Pty) Ltd. 
    37. COLLINS SEBOLA FINANCIAL SERVICES (PTY) 
    38. Continuing Education Programme 
    39. COUNTERINTELLIGENCE SAFETY AND SECURITY 
    40. CTC College(PTY) LTD. 
    41. De Vries Management & Training Services cc 
    42. Dean Institute Of Learning (Pty) Ltd 
    43. Development Bank of Southern Africa (DBSA) 
    44. DialNx Consultants 
    45. DINALEDI MANAGEMENT AND SERVICES 
    46. Ditirelo Skills Development Services 
    47. Ditlou Solutions 
    48. DMP Training (PINETOWN) (TP) 
    49. DYNAMIC ALTERNATIVES PTY LTD 
    50. E FOCUS ENTERPRISE (PTY) LTD 
    51. EDU - FLEET 
    52. Edutel Wholesale & Retail Academy 
    53. Edutraining Business College 
    54. EEL PROTECTION SERVICES THEMBALUVHILO 
    55. EJW Financial Services (Pty) Ltd 
    56. EKHURHULENI SHOOTING AND TRAINING ACADEMY 
    57. ELASON PRO-ACTIVE SECURITY (PTY) LTD 
    58. Elective Training Institute Enterprise CC 
    59. EMC TRAINING AND CONSULTING (PTY) LTD 
    60. ENB Training Service(PTY)Ltd 
    61. ENFORCE SECURITY SERVICES PTY LTD ETHEKWINI 
    62. ENGIE SECURITY SERVICES TRAINING AND DEVELOPMENT CENTRE PTY LTD 
    63. ENVOY PLANET CONSULTING AND PROJECTS (PTY) LTD 
    64. eThekwini Municipality - Durban 
    65. Express Model 405 
    66. Faisit (Pty) Ltd 
    67. FALCON FIREARM ACADEMY 
    68. FAST CATCH SECURITY AND TRAINING SERVICES CC 
    69. Fidelity Security Services 
    70. FIRMSTONE CONSULTING AND SECURITY ACADEMY 
    71. FORUM SEKURITEIT 
    72. Frugatrax Consultants 
    73. Gemini Training And Development Pty Ltd 
    74. GENESIS K9 GROUP (PTY) LTD 
    75. GINGIRIKANI SECURITY SERVICES CC 
    76. Glere Skills and Consultants 
    77. Goitsikitso Enterprise Trading 
    78. Green Horizon Consulting (Pty) Ltd 
    79. Growth Management Consulting 
    80. Gudlhuza Development Solutions cc 
    81. Hadassah Security Consultants Cc 
    82. HHO Enterprise 
    83. HIZONEX PTY LTD 
    84. Icando 
    85. IJABA INTERGRATED SECURITY SERVICES (PTY) LTD 
    86. Ikhwezi Training Institute (Pty) Ltd 
    87. IMVULA SKILLS DEVELOPMENT ACADEM Y 9PTY) LTD -DRBAN BRANCH 
    88. IMVULA SKILLS DEVELOPMENT ACADEMY 
    89. Inafrica General Trading Pty LTD 
    90. INGELOSI TRADING 192 CC 
    91. Institute of Business Management 
    92. Intelligo Solutions Pty (Ltd) 
    93. Invuya Institute of Learning (Pty) Ltd 
    94. IPELENG RISK MANAGEMENT SERVICES PTY LTD 
    95. IQ Skills Academy (PTY) LTD. 
    96. ITO FOCUS PHOLE 
    97. Iziko Capacity Building CC. 
    98. Jobafrik Consulting 
    99. JODIGYN (PTY) LTD 
    100. KALIDEEN MANAGEMENT SERVICES 
    101. Kernel Management and Consulting (PTY) LTD. 
    102. Kgolo Institute 
    103. KHOSITHI TRAINING 
    104. Kia Chuma 
    105. KNO SECURITY AND SUPPLY SERVICES (PTY) LTD 
    106. KPH Enterprises 
    107. Kuyakhula Development Initiatives 
    108. LAMS KWENA RESCUE 
    109. Learn A Trade 
    110. LEBZ PEKEDI CONSTRUCTION AND TRAIDING (PTY) LTD 
    111. Legal Environment Safety & Health Requirements cc 
    112. Lesedi Security And Training Servic Es 
    113. Lewerb Holdings (PTY) Ltd 
    114. License to Skill cc 
    115. LUFATINGE CONSTRUCTION AND GENERAL TRADING 
    116. MA SECURITY TRAINING AND PRIVATE INVESTIGATION 
    117. Mabuya Amahle Trading 
    118. MADUNA PROTECTION SERVICES CC 
    119. Magnico Products (PTY) LTD 
    120. MAHAMOTSA TRADING ENTERPRISE CC 
    121. Mahayi HRD Services cc 
    122. Makavila Suppliers CC. 
    123. Management College of Southern Africa (MANCOSA) 
    124. Mangalani Business Enterprises 
    125. Marcado Human Resources Strategies 
    126. MAS SAFE SECURITY CC 
    127. Mashphe Logistics Services 
    128. Masifunde Training Centre (Pty) Ltd 
    129. Mass Computer Training And Printers 
    130. MASUTHA TRAINING AND SECURITY SERVICES 
    131. MATIMBA SAFETY AND SECURITY (PTY) LTD 
    132. Mcebo Technologies 
    133. Miczo's Enterprise 
    134. MIDRAND TRAINING ACADEMY PTY LTD 
    135. MILITES DEI SECURITY SERVICES (PTY) LTD 
    136. MISHO''S INVETMENTS 
    137. Mission Point Consulting 
    138. MJAYELI SECURITY (PTY) LTD 
    139. MMASEBKO TRAINING SECURITY CENTRE 
    140. MOKHOMO SECURITY 
    141. Mortarboard Training Solutions 
    142. Mosadikago Trading Cc 
    143. Ndrendre Building & General Services 
    144. Nemalale Eagles Consultancy CC 
    145. Networx for Career Development 
    146. Nhlahle Development Agency 
    147. NJ & L Trading Enterprise CC. 
    148. Nomagwanishe Investments cc 
    149. NOMAKU TRADERS CC 
    150. Northlink College - Protea Campus 
    151. Nqothu Projects (PTY) LTD 
    152. NS Global Academy 
    153. Ntsime Financial Consulting 
    154. NU LAW FIREARMS COMPLIANCE 
    155. O'Keeffe & Swartz Consultants (Pty) Ltd 
    156. Octomate (Pty) Ltd 
    157. ODL GROUP (PTY) Ltd 
    158. Outeniqua Leadership Institute 
    159. Outsurance Insurance Company Ltd 
    160. P and R Development and Training (Pty) Ltd 
    161. Pachedu Skills Solutions 
    162. Peta Attorneys Incorporation 
    163. Phambile Skills Training (Pty) Ltd 
    164. Phephani Learnerships cc 
    165. PHUMLA MANGWENIS TRADING AND PROJECTS PTY LTD 
    166. Pioneer Business Consulting 
    167. PIROT SECURITY SERVICES 
    168. Plastics Federation of South Africa (MAITLAND) (TP) 
    169. Plastics Federation of South Africa (MIDRAND) (TP) 
    170. Plastics Federation of South Africa (WESTMEAD) (TP) 
    171. POSEIDAN SECURITY SERVICE PTY LTD 
    172. Power Rush Trading 170 CC. 
    173. PROTEA COIN GROUP (ASSETS IN TRANSIT AND ARMED REACTION) 
    174. PTDEV (Pty) Ltd 
    175. PWI CORPORATE TRAINING PTY LTD 
    176. Quick Leap Investment 
    177. RAMAZWI SECURITY SERVICES CC 
    178. RAND WATER ZWARTKOPJIES TRAINING CENTRE 
    179. Reflections Development Institute 
    180. RHODE RISK MANAGEMENT SERVICES CC 
    181. Ripple Effect 4 (Pty) Ltd 
    182. RISENGASECURITY TRAINING SERVICES 
    183. RJM Educational Consulting (Pty) Ltd 
    184. ROMULA BUSINESS ENTERPRISES T/A SIYAFUNDA SECURITY ACADEMY 
    185. SA Maritime School and Transport College 
    186. SAHO INVESTMENT CC 
    187. SAKHI'SIZWE SECURITY SERVICES CC 
    188. Seacrest Investments 156 (Pty) Ltd 
    189. SECTOR EDUCATION AND SKILLS TAINING ORGANISATION(SESTO) 
    190. Senelo Trading CC 
    191. SHALUZA PROTECTION FORCE CC 
    192. SHAMARIAH SECURITY AND TRAINING 
    193. Shumani Training and Hr Solutions Pty Ltd 
    194. Siljeur Training Academy 
    195. SILWAYIPHI CLEANING SECURITY SERVICES 
    196. Sinokuhle Konke Trading Enterprise 
    197. SIPHEFU BUSINESS SOLUTIONS (PTY) LTD 
    198. SIRIUS RISK MANAGEMENT (PTY) LTD 
    199. SIVA SECURITY SERVICES 
    200. SIYANIVIKELA SECURITY SERVICES 
    201. SIZA NESU TRAINING AND DEVELOPMENT 
    202. SOLID PROTECTION SERVICES PTY LTD 
    203. Solstice Networks CC. 
    204. Spring Forest Trading 578 CC 
    205. SSG Security Solutions Pty Ltd 
    206. STALLION LEARNING CENTRE PTY LTD 
    207. TACTICAL TASK FORCE AND TRAINING ACADEMY 
    208. Talent Emporium Academy (PTY) Ltd 
    209. Thando Consulting Services 
    210. THE BTC GROUP 
    211. The Crimson CO CC. 
    212. THINETI SECURITY AND TRAINING 
    213. THINGA SECURITY TRAINING SERVICES CC 
    214. Thubelihle Graduate Institute 
    215. TLD Consulting 
    216. Tradesman Consulting and Training Solutions 
    217. Training Techniques 
    218. Tshamutengo General Dealers CC. 
    219. Tshelopele Development Institution 
    220. Tshwane Skills Training Centre 
    221. Tshwane Training Institute (PTY) LTD. 
    222. Tuns Trading and Projects (Pty) Ltd 
    223. TZANEEN TRAINING CENTRE LIMPOPO 
    224. Ukubhukuda Trading & Projects 165 
    225. Umbuso Training Services 
    226. Umfolozi FET College 
    227. Umqondo Consultancy 
    228. University of Venda 
    229. Vhutshilo Health And Training Organisation 
    230. Vicmat Consultants 
    231. VITAL SKILLS CC 
    232. Vuselela FET College - Central Office 
    233. Vuselela FET College - Klerksdorp Campus 
    234. VUTHELA AFRICA SECURITY SERVICES 
    235. WEINVEST INVESTMENT CC 
    236. WILLSHIR TRADING 
    237. WISE GUY ACADEMY (PTY) LTD 
    238. Woolworths Pty Ltd 
    239. XL AT Consulting CC 
    240. XONE CONTROL ROOM MANAGEMENT (PTY) LTD 
    241. Ya Hina Management Consulting and projects 
    242. Zerben Management Solutions 
    243. ZEVOLI 9 PTY LTD 



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