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: 

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 
QUALITY ASSURING BODY
-  
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. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE QUALITY ASSURING BODY
    Core  20175   National Certificate: Hygiene and Cleaning Supervision  Level 3  NQF Level 03  Reregistered  2015-06-30  SERVICES 
    Core  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Reregistered  2015-06-30  As per Learning Programmes recorded against this Qual 
    Core  50309   Further Education and Training Certificate: Environmental Practice  Level 4  NQF Level 04  Reregistered  2015-06-30  LG SETA 
    Core  48664   Further Education and Training Certificate: Mail Supervision  Level 4  NQF Level 04  Reregistered  2015-06-30  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  Reregistered  2015-06-30  FPMSETA 
    Core  49155   Further Education and Training Certificate: Shipping  Level 4  NQF Level 04  Reregistered  2015-06-30  TETA 
    Core  49197   Further Education and Training Certificate: Social Housing Supervision  Level 4  NQF Level 04  Reregistered  2015-06-30  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  2015-06-30  INSETA 
    Core  36436   National Certificate: Local Economic Development  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2015-06-30  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  2015-06-30  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  2015-06-30  MQA 
    Elective  49021   Further Education and Training Certificate: Debt Recovery  Level 4  NQF Level 04  Reregistered  2015-06-30  FASSET 
    Elective  50021   Further Education and Training Certificate: Inspection and Assessment (Non-Metallics)  Level 4  NQF Level 04  Reregistered  2015-06-30  MERSETA 
    Elective  49649   Further Education and Training Certificate: Long-term Insurance  Level 4  NQF Level 04  Reregistered  2015-06-30  INSETA 
    Elective  66609   Further Education and Training Certificate: Retail Insurance  Level 4  NQF Level 04  Reregistered  2015-06-30  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  2015-06-30  TETA 
    Elective  66610   Further Education and Training Certificate: Short Term Insurance  Level 4  NQF Level 04  Reregistered  2015-06-30  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  2015-06-30  SAS SETA 
    Elective  48910   Further Education and Training Certificate: Water Purification Processes  Level 4  NQF Level 04  Reregistered  2015-06-30  EWSETA 
    Elective  79246   Further Education and Training Certificate: Wild Land Fire Fighting  Level 4  NQF Level 04  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  2015-06-30  MERSETA 
    Elective  49397   National Certificate: Wholesale and Retail Operations Supervision  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2015-06-30  W&RSETA 
    Elective  49511   National Certificate: Lift Inspection  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2015-06-30  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 Quality Assuring Bodies 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 Quality Assuring Body should be notified if a record appears to be missing from here.
     
    1. 2000 SIMUNYE SECURITY TRAINING ACADEMY 
    2. ABA Sebenzi 
    3. ADT SECURITY SERVICES PTY LTD 
    4. ADT SECURITY SERVICES PTY LTD CAPE TOWN 
    5. ADT SECURITY SERVICES PTY LTD PRETORIA NORTH 
    6. ADVTECH RESOURCING (PTY) LTD 
    7. ADvTECH Resourcing Pty Ltd t/a Corporate College International 
    8. Aim Training Acadamy 
    9. AIM TRAINING ACADEMY 
    10. AKAF BODYGUARDS 
    11. Amaqamu Project Management and Consulting 
    12. Amlec Training Centre 
    13. ANGLOGOLD ASHANTI TRAINING AND DEVELOPMENT 
    14. AngloGold Ashanti Training and Development Services 
    15. Anti-crime Force Training Academy 
    16. BA AND DJ CLEANING AND SECURITY SERVICES 
    17. Beekman Super Canopies (STIKLAND) (TP) 
    18. BESTCOR TRAINING 
    19. Bikologix Projects 
    20. BOLAND COLLEGE (Stellenbosch) 
    21. BOSEMO SECURITY AND CLEANING SERVICES CC 
    22. Boston School Of Finance 
    23. Brain Boosters Business Education (PTY) LTD 
    24. BRAVEHEART BIO DOG ACADEMY 
    25. BRC SOLUTION CC 
    26. BTC TRAINING AFRICA PTY LTD 
    27. BUCCANEER GUNS CC CAPE TOWN 
    28. BUCCANEER GUNS HEAD OFFICE CC 
    29. BUCCANEER GUNS JOHANNESBURG 
    30. Business Management Training College of Southern Africa 
    31. C D M INDOOR RANGE 
    32. CACULAMA PRIVATE INVESTIGATORS CC 
    33. Cedar Employee Benefits and Consultants 
    34. Cherry Tree Trading cc 
    35. Chippa Investment Holdings 
    36. CHIPPA INVESTMENT HOLDINGS CC 
    37. CKP Development Agency cc 
    38. CONDITION YELLOW SKILLS DEVELOPMENT AND FIREARMS TRAINING ACADEMY 
    39. CORPORATE ASSESSMENTS SOLUTIONS (PTY) LTD T/A CORPORATE ASSESSMENT SOL 
    40. D & K MANAGEMENT CONSULTANTS 
    41. Damelin (Pty) Ltd 
    42. Development Bank of Southern Africa (DBSA) 
    43. DEVELOPMENT INSTITUTE AND TRAINING ACADEMY OF SOUTHERN AFRICA 
    44. DIMASI TRAINING PROVIDERS 
    45. DINNESH SAHADEV TRADING ENTERPRISE 
    46. Ditlou Solutions 
    47. DMP Training (PINETOWN) (TP) 
    48. DYNAMIC ALTERNATIVES PTY LTD 
    49. Edutel Wholesale & Retail Academy 
    50. EJW Financial Services (PTY) Ltd 
    51. EKHURHULENI SHOOTING AND TRAINING ACADEMY 
    52. ENFORCE SECURITY SERVICES PTY LTD ETHEKWINI 
    53. ENLIGHTENED SECURITY FORCE 
    54. Enlightened Security Force Cc 
    55. ESKOM HOLDINGS LIMITED 
    56. ESKOM HOLDINGS LIMITED SECURITY RISK MANAGEMENT TRAINING CENTRE 
    57. Executive People Development Solutions(PTY) Ltd 
    58. faisit (Pty) Ltd 
    59. FALCON FIREARM ACADEMY 
    60. FALSE BAY SECURITY BK 
    61. FBI CONTROL AND CCTV CC 
    62. FBS SECURITY SERVICES PTY LTD 
    63. Felix Risk Training Consultants 
    64. Fernwood Business College (Pty) Ltd 
    65. FIDELITY SECURITY SERVICES PORT ELIZABETH 
    66. FIREARM COMPETENCY ASSESSMENT AND TRAINING CENTRE PORT SHEPSTONE 
    67. FIRST PROFESSIONAL CARE SA 
    68. G4S SECURE SOLUTIONS (SA) (PTY) LTD BOKSBURG 
    69. GOLDENSPOT TRADING 145 
    70. GUNSMOKE DEALER 
    71. HAZOEMA TRADING ENTREPRISE CC 
    72. Heavenly Button Trading CC 
    73. HLONGWANE SECURITY CC T/A HLONGWANE SECURITY CC 
    74. HOSPITALITY INDUSTRY TRAINING & CONSULTA 
    75. Hotel Resort And Gaming Security Services 
    76. Icando 
    77. IHAWU FIREARM CENTRE CC 
    78. Ilitha Lelizwe Consulting 
    79. Imvana Training College 
    80. IMVULA SKILLS DEVELOPMENT ACADEMY 
    81. IN TOUCH COMMUNITY DEVELOPMENT 
    82. Insimbi Security Services Cc 
    83. INSIMBI SECURITY TRAINING CENTRE 
    84. Institute for Local Government and Housing 
    85. Institute for Quality - Education, Training & Development 
    86. Institute for Quality cc 
    87. Institute of Health and Social Care Studies 
    88. Institute of Professional Studies and Services (Pty) Ltd 
    89. Insurance Technical School 
    90. Intelligo Solutions Pty (Ltd) 
    91. Intercept Consulting and Training Solutions 
    92. INTERNATIONAL FIREARM TRAINING ACADEMY 
    93. Invuya Institute of Learning 
    94. IPELENG RISK MANAGEMENT SERVICES PTY LTD 
    95. IQ Skills Academy (PTY) LTD. 
    96. ISIBONELO SECURITY SOLUTIONS 
    97. ITAGE SECURITY ACADEMY 
    98. ITO FOCUS PHOLE 
    99. ITO Focus Reagile 
    100. Josmap Training Institute 
    101. KAKAPA SKILLS DEVELOPMENT INSTITUTE 
    102. KAKAPA SKILLS DEVELOPMENT INSTITUTE CC 
    103. Ken Rightford Cc 
    104. KENTANI SECURITY 
    105. Kgolo Institute 
    106. Khosithi Training 
    107. Khula Nonke Training & Development 
    108. KLM EMPOWERED HUMAN SOLUTIONS SPECIALISTS (PTY)LTD 
    109. Knowledge Anchors Academy 
    110. LEAD TRAINING CONSULTANTS 
    111. Lesedi Security And Training Servic Es 
    112. Lesias Educational Services 
    113. Limco Consulting and management (Pty) Ltd 
    114. LIMPOPO ACCESS SOLUTIONS PTY LTD 
    115. LINOTHEMBA SECURITY GROUP 
    116. LYTTELTON FIREARM TRAINING CENTRE CC 
    117. MAGIC LABOUR HIRE AND SECURITY SERVICES 
    118. Magnum Shield Security Services 
    119. Management College of Southern Africa (MANCOSA) 
    120. Marcado Human Resources Strategies 
    121. MAS SAFE SECURITY CC 
    122. Masebapale Resources 
    123. Masifunde Training Centre 
    124. MAXI SECURITY 
    125. Mc Intosh Xaba and Associates (MXA) 
    126. MDIDWA SECURITY SERVICES 
    127. MEC SECURITY AND TRAINING 
    128. MEC TRAINING (PTY) LTD 
    129. Mimoisa Business Solutions CC 
    130. Mind Magic Consulting 
    131. MML Consulting CC. 
    132. MOLAO ACADEMY 
    133. MOLEMA DEVELOPMENT TRAINING 
    134. MULELU BUSINESS ENTERPRISES 
    135. Mutual & Federal Ins Co Ltd 
    136. Naphtronics Pty Ltd 
    137. NASTEC SECURITY AND FIREARMS TRAINING PIETERMARITZBURG 
    138. NEMJA SECURITY AND PROJECTS CC 
    139. NJ & L Trading Enterprise CC. 
    140. Nkinane Training Institute and Consulting (Pty) Ltd 
    141. NOMADUKU SECURITY SERVICES CC 
    142. Nomasojabula Training Centre 
    143. NORTHERN PROVINCE TRAINING ACADEMY 
    144. NU LAW FIREARMS COMPLIANCE 
    145. NU LAW FIREARMS COMPLIENCE 
    146. Octomate 
    147. Omphi Le Kitso Development And Environmental Planners CC 
    148. PC Training and Business College 
    149. PENDULA TRAINERS (PTY) LTD 
    150. PERSAS PROTECTION CC 
    151. PHRONESIS TRAINING ACADEMY GP 
    152. Plastics Federation of South Africa (MAITLAND) (TP) 
    153. Plastics Federation of South Africa (MIDRAND) (TP) 
    154. Plastics Federation of South Africa (WESTMEAD) (TP) 
    155. PMA Holdings (PTY ) LTD. 
    156. Polyoak Business School (Pty) Ltd (DIEP RIVER) (TP) 
    157. PRIOR LEARNING CENTRE 
    158. PROSPERITAS TRAINING COLLEGE T/A VISION COLLEGE SA 
    159. PSG Academy ( Pty) Ltd 
    160. Purple Haze Connexion (PTY) LTD 
    161. Ramazwi Security Services 
    162. RAMAZWI SECURITY SERVICES CC 
    163. Reflections Development Institute 
    164. Regent Business School (Pty) Ltd t/a Regent Business School 
    165. RICHTEK CAMPUS. UMFOLOZI COLLEGE 
    166. RJM Educational Consulting 
    167. ROMULA BUSINESS ENTERPRISES T/A SIYAFUNDA SECURITY ACADEMY 
    168. S THABETHE SECURITY AND CLEANING 
    169. SAHARA EDUCATION. TRAINING. DEVELOPMENT 
    170. SAS SALDANHA 
    171. SBV SERVICES PORT ELIZABETH 
    172. SERVEST(PTY) LTD 
    173. SESTO (PTY) LTD 
    174. SHALLYB TRADING CC 
    175. SILVER SOLUTIONS SECURITY 1713 CC 
    176. Sisezwa Business Enterprise 
    177. South African Institute of Learning (SAIL) 
    178. South African ABET Development Agency SAADA 
    179. SOUTH AFRICAN SCHOOL OF PARALEGAL STUDIES 
    180. Special Asset Protection Services 
    181. SPECIAL ASSET PROTECTION SERVICES HEAD OFFICE 
    182. Spring Forest Trading 578 CC 
    183. Staff Management Services 
    184. Sukuma Security Services 
    185. SUKUMA SECURITY SERVICES CC 
    186. Tactical Reaction Services Cc 
    187. Talent Emporium Academy (PTY) Ltd 
    188. Telesure Investment Holdings 
    189. THE BTC GROUP 
    190. THE CAPE SHOOTING ACADEMY WC 
    191. The Crimson CO CC. 
    192. The Grace Institute for Leadership Development 
    193. Thubelihle Graduate Institute 
    194. Tovani Traiding 299 
    195. Trade Avail 172 CC. 
    196. Tradesman Consulting and Training Solutions 
    197. TRIOTIC PROTECTION SERVICES CC 
    198. TSB SECURITY SERVICES 
    199. TSU PROTECTION SERVICES 
    200. TZANEEN TRAINING CENTRE LIMPOPO 
    201. UBUNTU 
    202. University of Venda 
    203. UNLIMITED BUSINESS UPLIFTMENT THROUGH NATIONAL TRADING UNITS PTY LTD 
    204. Vereeniging Security 
    205. VH Consulting 
    206. VITAL SKILLS 
    207. VITAL SKILLS CC 
    208. Vuselela FET College - Klerksdorp Campus 
    209. W A BESTER 2 
    210. WENDY SECURITY AND ARMED RESPONSE TRAINING ACADEMY 
    211. Wildlife and Environment Society of South Africa 
    212. Wise Training Centre 
    213. Woolworths Pty Ltd 
    214. WORKERS ACADEMY OF INSURANCE 
    215. WORLD CLASS SECURITY 
    216. ZEVOLI 9 PTY LTD 
    217. Zwivhuya Protection Unit Cc 



    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.