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 approaches to managing municipal income and expenditure within a multi-year framework 
SAQA US ID UNIT STANDARD TITLE
116342  Apply approaches to managing municipal income and expenditure within a multi-year framework 
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 6  Level TBA: Pre-2009 was L6  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 for all people involved in municipal financial management. The unit standard can contribute to social and economic transformation through equipping municipal practitioners with skills in managing income and expenditure, which could translate into better use of resources and improved delivery of services that will benefit the economy and social development.

The qualifying learner will be able to:
  • Advise on, and choose from a range of approaches that will ensure a municipality uses its resources and revenue raising instruments in an efficient and sustainable manner.
  • Contribute to managing municipal income and expenditure over the medium term.
  • Budget in a manner, which conforms to the legislative framework for local government. 

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

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Develop approaches to managing a municipality's revenue in a sustainable manner. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The Criteria for assessing tax instruments and user charges are applied in the local government context. 

    ASSESSMENT CRITERION 2 
    Recommendations for achieving sustainability are provided in relation to municipal revenue. 
    ASSESSMENT CRITERION RANGE 
    Cost recovery, tariffs, user charges, rates, subsidies, affordability, local economic development.
     

    ASSESSMENT CRITERION 3 
    Tax incidence of revenue levying collection legislation is explained as it relates to the local government context. 

    ASSESSMENT CRITERION 4 
    The incentive effects of municipal tariffs and user charges are estimated in the local government context. 

    SPECIFIC OUTCOME 2 
    Develop a subsidy framework for municipal rates and tariffs that encourages efficient and effective use of resources while promoting equity. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The need for subsidies is identified at a municipal level. 

    ASSESSMENT CRITERION 2 
    An indigent policy for payment is developed which is legislatively compliant and municipally specific. 

    ASSESSMENT CRITERION 3 
    The socio-economic impact is calculated for a subsidy framework. 

    ASSESSMENT CRITERION 4 
    A range of subsidy designs is applied and control instruments are designed for "subsidy leakages". 

    ASSESSMENT CRITERION 5 
    Information sets are developed to manage an effective subsidy framework. 

    SPECIFIC OUTCOME 3 
    Apply the different approaches to forecasting municipal income and expenditure over the medium term. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Information sets are developed for forecasting income and expenditure over the medium term. 

    ASSESSMENT CRITERION 2 
    Programme cycles are identified in the municipal context. 

    ASSESSMENT CRITERION 3 
    Social, institutional, economic, environmental and technical influences are forecast on municipal revenue over the medium term. 

    ASSESSMENT CRITERION 4 
    Indicators are interpreted relating to municipal income and expenditure. 

    SPECIFIC OUTCOME 4 
    Assess the organisational implications of planning income and expenditure over the medium term. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The impact of political 'buy in' is commented on in writing explaining its relation to setting revenue-management approaches over the medium term. 

    ASSESSMENT CRITERION 2 
    An organisational structure is developed to facilitate revenue and expenditure management over the medium term. 

    ASSESSMENT CRITERION 3 
    The key role players are identified in the revenue management process. 

    ASSESSMENT CRITERION 4 
    The responsibilities of the key role players are discussed in relation to revenue and expenditure management over the medium term. 

    SPECIFIC OUTCOME 5 
    Contribute to the design rates, tariffs and user charges. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The legislative framework affecting the structure and types of tariffs permitted by municipalities and the various tariff-types are explained in a written report. 

    ASSESSMENT CRITERION 2 
    Tariffs and rates and policy is designed and evaluated according to a municipal economic development context. 

    ASSESSMENT CRITERION 3 
    The administrative implications are forecast for a tariff and rates policy. 

    ASSESSMENT CRITERION 4 
    The financial effects are appraised for different rates, tariffs and user charges. 

    SPECIFIC OUTCOME 6 
    Develop a credit control and debt collection policy. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The legislatively required components of a credit control policy are identified and evaluated in the context of a municipality. 

    ASSESSMENT CRITERION 2 
    A municipal specific credit control policy is developed that satisfies the requirements of the local government legislative framework. 

    ASSESSMENT CRITERION 3 
    Sound principles of debtor management are explained and applied in a municipality. 


    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 
  • Legislation affecting municipal income.
  • The principles of sustainable revenue management
  • The effects of subsidy frameworks in a municipal context.
  • Different approaches to forecasting income and expenditure over the medium term.
  • Organisational implications of managing income and expenditure in multi-year budget framework. 

  • 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 income and expenditure management options. 

    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 to maintain effective income and expenditure management over a medium term period. 

    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 income and expenditure management processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible income and expenditure management options and presenting conclusions. 

    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 income and expenditure 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 financial calculations, 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 medium term income and expenditure management affects the financial 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 income and expenditure management policies and practice. 

    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  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Reregistered  2023-06-30  LG SETA 
    Elective  67467   National Certificate: Municipal Governance  Level 5  NQF Level 05  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 


    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. AfroXpert Performance Developement cc 
    3. All Access Holdings 
    4. Amabamba Recruitment 
    5. Amadube Investments CC 
    6. ARMS - Audit & Risk Management Solutions 
    7. Ashley Maloka Consulting 
    8. Asiphokuhle Training and Research Institute 
    9. AVAX SA 481 CC. T/A Mandisa Development Services 
    10. Bafedile M (PTY) LTD 
    11. Bantubanye Skills 
    12. Bavuse Trading Enterprises cc 
    13. Blue Poplar 
    14. Boikgantsho Consulting & Events 
    15. Boni Africa Events & Development 
    16. Break The Chains Development Services 
    17. Buena Vista Learning Academy 
    18. Camissa Institute 
    19. Change Strategies Consulting Services CC 
    20. Crimsonblu (PTY) LTD 
    21. CTAM Training and Consulting 
    22. CTC College(PTY) LTD. 
    23. Dean Institute Of Learning (Pty) Ltd 
    24. Development Bank of Southern Africa (DBSA) 
    25. Dijama Training Academy 
    26. DITEBOGO CONSULTANCY CC 
    27. Edequette Training Institute 
    28. Elvis Koena Consulting (Pty) Ltd 
    29. Envirogreen 
    30. Eskilz College (Pty) Ltd 
    31. Execuprime Business College (Pty) Ltd 
    32. Explicit Communications 
    33. Frugatrax Consultants 
    34. Gauteng Association Of Local Authorities 
    35. Giant Alive Services 
    36. Glere Skills and Consultants 
    37. Glo Leb Training & Development 
    38. Goitseone Trading and Projects Pty LTD 
    39. Growth Management Consulting 
    40. Hamonate Consulting 
    41. Hlaniki Investment Holdings 
    42. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    43. Ikhaya Training and Consulting 
    44. Ilinge Labantu Debt Solution 
    45. Inafrica General Trading Pty LTD 
    46. IQ Skills Academy (PTY) LTD. 
    47. JNUTO Trading and Projects 
    48. Jobafrik Consulting 
    49. Johsie Enertprise 
    50. K Shabangu FET College 
    51. KAGISHO BUSINESS CONCEPTS (Pty) LTD 
    52. KALIDEEN MANAGEMENT SERVICES 
    53. Kamanga Skills Projects 
    54. Kelsey Events and Business Consulting 
    55. Kgolo Institute 
    56. Khabolwazi Pty LTD 
    57. KHOSITHI TRAINING 
    58. KN Business Solutions 
    59. KOKANO PROJECTS PTY LTD 
    60. Kueneng Investment Holding 
    61. Kuyakhula Development Initiatives 
    62. KYM MANAGEMENT CONSULTING 
    63. Lekoko Consulting (PTY) LTD 
    64. Letlhokoa Management Services CC 
    65. Letlotlo La Gae (Pty) Ltd 
    66. Lewerb Holdings (PTY) Ltd 
    67. M.I.C. Training and Development 
    68. Mabuya Amahle Trading 
    69. Mahayi HRD Services cc 
    70. Maile Consulting 
    71. Makavila Suppliers CC. 
    72. Management College of Southern Africa (MANCOSA) 
    73. Maono Tai Consulting and Training 
    74. Marcado Human Resources Strategies 
    75. Maritime Business Institute 
    76. Masemase Consultancy CC. 
    77. MashMP Holdings 
    78. Mass Computer Training And Printers 
    79. MATEPE INVESTMENTS (PTY) LTD 
    80. Matsila Holdings 
    81. Mcebo Technologies 
    82. Mgwezane Training and Events Management CC. 
    83. Miczo's Enterprise 
    84. Mission Point Consulting 
    85. Mmadiolwana Business Enterprise 
    86. Mod-Mosh Projects and Consulting (PTY) LTD 
    87. Mona SS 
    88. Morar Incorporated 
    89. Morena Empire Investment 
    90. Mortarboard Training Solutions 
    91. Motheo Skills Entity 
    92. MOVING AHEAD DEVELOPMENT AGENCY 
    93. MTHENGENYA & ASSOCIATES 
    94. Murusu Mining Resources 
    95. Nemalale Eagles Consultancy CC 
    96. Nhlahle Development Agency 
    97. NJ & L Trading Enterprise CC. 
    98. NOMAKU TRADERS CC 
    99. Nomsithi Trading 
    100. NORKEM LEADERSHIP DEVELOPMENT INSTITUTE (PTY) LTD 
    101. NS Global Academy 
    102. Nyankwavi Investment CC. 
    103. Opelong Business Institute 
    104. Outeniqua Leadership Institute 
    105. Pachedu Skills Solutions 
    106. Pachi Global Foundation 
    107. Paseka Business Enterprise 
    108. Pioneer Business Consulting 
    109. Power Rush Trading 170 CC. 
    110. Powernexus 
    111. PTDEV (Pty) Ltd 
    112. Regenesys Management (Pty) Ltd 
    113. RMK Industries (Pty) Ltd 
    114. Sekakopamo Holdings 
    115. SIZA NESU TRAINING AND DEVELOPMENT 
    116. Solstice Networks CC. 
    117. Stellenbosch University 
    118. Summat Training Institute 
    119. Talent Emporium Academy (PTY) Ltd 
    120. The Crimson CO CC. 
    121. Thubelihle Graduate Institute 
    122. Tloumogale Business Development & Consulting 
    123. Tradesman Consulting and Training Solutions 
    124. Tsebo Kitso Trainings 
    125. Tshwane Leadership & Management Academy/Tshwane Metro Police 
    126. Tshwane Training Institute (PTY) LTD. 
    127. Tuns Trading and Projects (Pty) Ltd 
    128. Ubuholi Bendabuko Capacity Building (PTY) Ltd 
    129. Umqondo Consultancy 
    130. University of Fort Hare 
    131. University of North West 
    132. University of Pretoria 
    133. Venado Trading 
    134. Vhutshilo Health And Training Organisation 
    135. Vicmat Consultants 
    136. Vision Africa Training Institute 
    137. Vuselela FET College - Central Office 
    138. Vuselela FET College - Klerksdorp Campus 
    139. WEINVEST INVESTMENT CC 
    140. Wits University 
    141. Ya Hina Management Consulting and projects 



    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.