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. A4 Consultancy CC 
    2. ABA Sebenzi 
    3. Africa Institute For Public Administration 
    4. AfroXpert Performance Developement cc 
    5. Akili Training 
    6. All Access Holdings 
    7. Amabamba Recruitment 
    8. Amadube Investments CC 
    9. ARMS - Audit & Risk Management Solutions 
    10. Ashley Maloka Consulting 
    11. Asiphokuhle Training and Research Institute 
    12. AVAX SA 481 CC. T/A Mandisa Development Services 
    13. Bafedile M (PTY) LTD 
    14. Bantubanye Skills 
    15. Bavuse Trading Enterprises cc 
    16. Blue Poplar 
    17. Boikgantsho Consulting & Events 
    18. Boni Africa Events & Development 
    19. Break The Chains Development Services 
    20. Buena Vista Learning Academy 
    21. BW Khuzwayo Consulting CC 
    22. Camissa Institute 
    23. Change Strategies Consulting Services CC 
    24. Chuma Development Consultants 
    25. Classic Human Capital Solutions 
    26. Continuing Education Programme 
    27. Crimsonblu (PTY) LTD 
    28. CTAM Training and Consulting 
    29. CTC College(PTY) LTD. 
    30. Dean Institute Of Learning (Pty) Ltd 
    31. Development Bank of Southern Africa (DBSA) 
    32. Didintle Training Services 
    33. Dijama Training Academy 
    34. DITEBOGO CONSULTANCY CC 
    35. Ditirelo Skills Development Services 
    36. Edequette Training Institute 
    37. Elective Training Institute Enterprise CC 
    38. Elvis Koena Consulting (Pty) Ltd 
    39. Envirogreen 
    40. Eskilz College (Pty) Ltd 
    41. Execuprime Business College (Pty) Ltd 
    42. Explicit Communications 
    43. Express Model 405 
    44. Fire Protection Association of Southern Africa 
    45. FRN Holdings 
    46. Frugatrax Consultants 
    47. Gauteng Association Of Local Authorities 
    48. Giant Alive Services 
    49. Glere Skills and Consultants 
    50. Glo Leb Training & Development 
    51. Goitseone Trading and Projects Pty LTD 
    52. Goitsikitso Enterprise Trading 
    53. Growth Management Consulting 
    54. Hadima Training Academy 
    55. Hamonate Consulting 
    56. Hlaniki Investment Holdings 
    57. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    58. Ikhaya Training and Consulting 
    59. Ilinge Labantu Debt Solution 
    60. Inafrica General Trading Pty LTD 
    61. Institute of Health and Social Care Studies 
    62. IQ Skills Academy (PTY) LTD. 
    63. Isipho Equiping (Pty) Ltd 
    64. JNUTO Trading and Projects 
    65. Jobafrik Consulting 
    66. Johsie Enertprise 
    67. K Shabangu FET College 
    68. KAGISHO BUSINESS CONCEPTS (Pty) LTD 
    69. KALIDEEN MANAGEMENT SERVICES 
    70. Kamanga Skills Projects 
    71. Karabo Ya Karabo 
    72. Kelsey Events and Business Consulting 
    73. Kernel Management and Consulting (PTY) LTD. 
    74. Kgolo Institute 
    75. Khabolwazi Pty LTD 
    76. KHOSITHI TRAINING 
    77. Kia Chuma 
    78. KOKANO PROJECTS PTY LTD 
    79. Kueneng Investment Holding 
    80. Kuyakhula Development Initiatives 
    81. KYM MANAGEMENT CONSULTING 
    82. Lagnita Skills Solutions 
    83. Lekoko Consulting (PTY) LTD 
    84. Letlhokoa Management Services CC 
    85. Letlotlo La Gae (Pty) Ltd 
    86. Lewerb Holdings (PTY) Ltd 
    87. M.I.C. Training and Development 
    88. Mabuya Amahle Trading 
    89. Mahayi HRD Services cc 
    90. Maile Consulting 
    91. Makavila Suppliers CC. 
    92. Makhophila Business Enterprise 
    93. Management College of Southern Africa (MANCOSA) 
    94. Mangalani Business Enterprises 
    95. Manpower Skills Academy 
    96. Maono Tai Consulting and Training 
    97. Maqhawe College 
    98. Marcado Human Resources Strategies 
    99. Masemase Consultancy CC. 
    100. MashMP Holdings 
    101. Mashphe Logistics Services 
    102. Mass Computer Training And Printers 
    103. MATEPE INVESTMENTS (PTY) LTD 
    104. Matsila Holdings 
    105. Mcebo Technologies 
    106. Mgwezane Training and Events Management CC. 
    107. Miczo's Enterprise 
    108. Mission Point Consulting 
    109. Mmadiolwana Business Enterprise 
    110. Mmalethabo Consulting 
    111. Mod-Mosh Projects and Consulting (PTY) LTD 
    112. Mona SS 
    113. Morar Incorporated 
    114. Morena Empire Investment 
    115. Mortarboard Training Solutions 
    116. Motheo Skills Entity 
    117. MOVING AHEAD DEVELOPMENT AGENCY 
    118. MTHENGENYA & ASSOCIATES 
    119. Murusu Mining Resources 
    120. Nemalale Eagles Consultancy CC 
    121. Networx for Career Development 
    122. Nhlahle Development Agency 
    123. NJ & L Trading Enterprise CC. 
    124. NOMAKU TRADERS CC 
    125. Nomsithi Trading 
    126. NORKEM LEADERSHIP DEVELOPMENT INSTITUTE (PTY) LTD 
    127. NS Global Academy 
    128. Nyankwavi Investment CC. 
    129. Opelong Business Institute 
    130. Outeniqua Leadership Institute 
    131. Pachedu Skills Solutions 
    132. Pachi Global Foundation 
    133. Paseka Business Enterprise 
    134. Pioneer Business Consulting 
    135. Power Rush Trading 170 CC. 
    136. Powernexus 
    137. PTDEV (Pty) Ltd 
    138. Pudi's Educational Services And Youth Development 
    139. Qabuka-Vuka Development Trading 
    140. Quick Leap Investment 
    141. Regenesys Management (Pty) Ltd 
    142. RMK Industries (Pty) Ltd 
    143. Sasalethu Consulting and Associates 
    144. Sekakopamo Holdings 
    145. SIZA NESU TRAINING AND DEVELOPMENT 
    146. Solstice Networks CC. 
    147. Stellenbosch University 
    148. Summat Training Institute 
    149. Tankimo Trading (Pty) Ltd 
    150. TCNS Resources (PTY) Ltd 
    151. The Crimson CO CC. 
    152. Thubelihle Graduate Institute 
    153. Tlaletso Consultants 
    154. Tloumogale Business Development & Consulting 
    155. Tradesman Consulting and Training Solutions 
    156. Tsebo Kitso Trainings 
    157. Tshwane Leadership & Management Academy/Tshwane Metro Police 
    158. Tshwane Training Institute (PTY) LTD. 
    159. Tuns Trading and Projects (Pty) Ltd 
    160. Ubuholi Bendabuko Capacity Building (PTY) Ltd 
    161. Umfolozi FET College 
    162. Umqondo Consultancy 
    163. University of Fort Hare 
    164. University of North West 
    165. University of Pretoria 
    166. University of Venda 
    167. Venado Trading 
    168. Vhutshilo Health And Training Organisation 
    169. Vicmat Consultants 
    170. Vision Africa Training Institute 
    171. Vuselela FET College - Central Office 
    172. Vuselela FET College - Klerksdorp Campus 
    173. Wits University 
    174. 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.