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 basic financial procedures to PFMA principles 
SAQA US ID UNIT STANDARD TITLE
114873  Apply basic financial procedures to PFMA principles 
ORIGINATOR
SGB Diplomacy, Protocol and Foreign Affairs Assist 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 08 - Law, Military Science and Security Sovereignty of the State 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5 
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 has as its core purpose, qualifying learners who will be able to assist in applying internal financial administration. They will understand the budgetary process and assist in preparing the budget. They will understand the PFMA principles and apply the rules and regulations in the administration of office funds. They will keep financial records of income and expenditure accurately.

The qualifying learner will be able to:
  • Demonstrate an understanding of the PFMA.
  • Apply rules and regulations to administration of office finance.
  • Explain the elements of income and expenditure statement.
  • Assist in planning and preparing a budget for own section. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this unit standard are assumed to be competent in Mathematical Literacy and Financial Literacy at NQF Level 4. 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the PFMA. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The principles, rules and regulations of the PFMA are explained. 

    ASSESSMENT CRITERION 2 
    The benefits of the PFMA are described. 

    ASSESSMENT CRITERION 3 
    The planning and budget cycle is explained. 

    ASSESSMENT CRITERION 4 
    The specific roles in financial administration are clarified. 

    ASSESSMENT CRITERION 5 
    Responsibility and accountability of the PFMA is explained. 

    SPECIFIC OUTCOME 2 
    Apply rules and regulations to administration of office finance. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The rules and regulations pertaining to the mission accounts are implemented. 

    ASSESSMENT CRITERION 2 
    Income and expenditure records and registers are maintained. 

    ASSESSMENT CRITERION 3 
    Processing of financial claims are completed to DFA prescripts. 

    ASSESSMENT CRITERION 4 
    Knowledge of methods of payment and exchange rate of currencies is demonstrated. 

    ASSESSMENT CRITERION 5 
    Expenditure and receipt vouchers are prepared. 

    SPECIFIC OUTCOME 3 
    Describe the elements of an income and expenditure statement. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purposes of an income and expenditure statement are explained and an indication is given of what the PFMA requirements are. 

    ASSESSMENT CRITERION 2 
    Sources of income and expenditure in a mission office are identified. 

    ASSESSMENT CRITERION 3 
    Sources of income and expenditure are explained with reference to an income and expenditure statement. 

    ASSESSMENT CRITERION 4 
    Income and expenditure statements are examined and evaluated in terms of PFMA principles. 

    SPECIFIC OUTCOME 4 
    Assist in planning and preparing a budget for own section. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Monthly income and expenditure is estimated for own section. 

    ASSESSMENT CRITERION 2 
    Motivation for the draft estimates is compiled. 

    ASSESSMENT CRITERION 3 
    Personnel expenditure is monitored to inform future estimates. 

    ASSESSMENT CRITERION 4 
    Monthly expenditure reports are compiled. (FA501). 

    ASSESSMENT CRITERION 5 
    Skills in preparing a 1st /2nd budget report are developed (FA542). 

    ASSESSMENT CRITERION 6 
    Assistance is rendered in compiling the MTEF. 

    SPECIFIC OUTCOME 5 
    Analyse a basic balance sheet. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purpose of a balance sheet is explained. 

    ASSESSMENT CRITERION 2 
    The concept of an asset is explained and the assets in a balance sheet are classified in terms of fixed and current assets. 

    ASSESSMENT CRITERION 3 
    The concept of a liability is explained and the liabilities in a balance sheet are classified in terms of long term and current liabilities. 


    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.
  • Anyone assessing a learner against this unit standard must be registered as an assessor 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.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Financial concepts
  • Accounting systems
  • Financial statements: balance sheets
  • Assets and liabilities
  • The role, benefits and principles of the PFMA
  • The planning and budget cycle
  • Mission accounts rules and regulations
  • Records and registers of expenses
  • Claims, methods of payment and exchange rate of currencies
  • Income and expenditure statement
  • Sources of income and expenditure in a mission office
  • Budgets & reports FA 501 FA542
  • MTEF
  • Basic balance sheet: assets and liabilities 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems pertaining to the financial structure in the mission office. 

    UNIT STANDARD CCFO ORGANISING 
    Organise oneself and one's activities by carefully analysing financial information when making decisions. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information in order to develop sound financial decisions and understand the implications for a mission office. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language skills in context of the mission office. 

    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 
    Assessment Methods and Integrated Assessment

    Ensure that assessment covers the specific outcomes, the critical cross-field outcomes and the essential embedded knowledge. Assessment activities should be appropriate to the context and tools may include self-assessment, peer assessment, formative and summative assessment.

    A range of assessment methods should be used, including direct observation, product sample, simulation, questioning (verbal or written) and testimony (portfolio collection of evidence).

    Integrated assessment: It may be more effective and efficient to assess a
    a number of unit standards together thus reducing the number of assessment "events". Ensure that the commonalities that exist between a number of unit standards are captured in a way that makes sense for.

    Supplementary Information

    Activity No. Hours Comments
  • Lectures 10
  • Experiential Learning 15 Practical activities to develop skills
  • Self-directed learning
  • Skills coaching 5
  • Other
    Total 30 

  • QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  48761   National Certificate: Mission Administration  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  PSETA 
    Core  49337   National Certificate: Multi-National Safety and Security Operations Management  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  SAS SETA 
    Core  58759   National Certificate: Ports and Harbours  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered" 
    2015-06-30  TETA 
    Core  61729   National Diploma: Policing  Level 6  NQF Level 06  Reregistered  2023-06-30  SAS SETA 
    Fundamental  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  80046   National Certificate: Tactical Road Traffic Operations  Level 5  NQF Level 05  Reregistered  2023-06-30  SAS SETA 
    Elective  80946   National Certificate: Community Development  Level 5  NQF Level 05  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  66869   National Certificate: Home Affairs Services  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  PSETA 
    Elective  49336   National Certificate: Law Enforcement: Sheriffing  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  SAS SETA 
    Elective  58624   National Certificate: Library and Information Services  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered" 
    2015-03-13  ETDP 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. AFRIC POLICING INSTITUTE 
    2. BOLTON BUSINESS COLLEGE & COMPUTER STUDIES 
    3. BROOKLYN CITY COLLEGE (PTY) LTD POLOKWANE CAMPUS 
    4. BROOKLYN CITY COLLEGE (PTY) LTD - PRETORIA 
    5. BROOKLYN CITY COLLEGE (PTY) LTD JOHANNESBURG CAMPUS 
    6. DAM SCHOOL OF POLICING 
    7. DAM TECHNICALCOLLEGE PTY TD 
    8. HJN TRAINING CC Pretoria 
    9. JEPPE COLEGE OF COMMERCE & COMPUTER STUDIES 
    10. JUSTICE COLLEGE 
    11. MBOWA COLLEGE 
    12. SHEPPERD ACADEMY 
    13. Tovani Trading 418cc t/a Library and Information Training Institute 
    14. WARRANT OFFICER ACADEMY 



    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.