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: 

Utilise reports as an oversight tool 
SAQA US ID UNIT STANDARD TITLE
260339  Utilise reports as an oversight tool 
ORIGINATOR
Task Team - Public Fin Oversight & Accountability 
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  10 
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   2037-06-30  

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 learners who are members of the national, provincial or municipal legislator and who have been identified to serve, or who are serving on public oversight committees at their respective legislative level. The learner successfully completing this Unit Standard will gain essential knowledge and practical skills to utilise reports, as an oversight tool, in the scrutiny of public expenditure and determining accountability of the executive.

A learner credited with this unit standard will be able to:
  • Demonstrate an understanding of the legislative framework pertaining to oversight and accountability.
  • Demonstrate an understanding of reports as an oversight tool.
  • Gather information and data.
  • Analyse reports. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner has the following knowledge and skills:
  • Communication at NQF Level 5. 

  • UNIT STANDARD RANGE 
    Reports include but are not limited to audit reports, public service commissions, annual reports, financial statements, Auditor-General reports and committee reports. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of the legislative framework pertaining to oversight and accountability. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Legislation, regulations and guidelines are identified which bear relevance to the oversight process. 

    ASSESSMENT CRITERION 2 
    Understanding is demonstrated as to the application of the relevant criteria to the oversight process from the identified legislation, regulations and guidelines. 

    ASSESSMENT CRITERION 3 
    An explanation is given of executive structures and reporting lines in terms of delegation of powers and segregation of duties. 

    ASSESSMENT CRITERION 4 
    The roles, powers and functions of committees are critically analysed against the rules of parliament and provincial legislatures. 
    ASSESSMENT CRITERION RANGE 
    Committees include but are not limited to portfolios and select, joint and municipal committees.
     

    ASSESSMENT CRITERION 5 
    The relationship between financial and legislative oversight is compared so as to reflect the scope and functions of oversight committees. 

    SPECIFIC OUTCOME 2 
    Demonstrate an understanding of reports as an oversight tool. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The role of reports is determined so as to reflect their use and impact for the oversight process. 

    ASSESSMENT CRITERION 2 
    A description is given of the key concepts, key components and typical content of reports in order to ensure that analysis thereof is expedited. 
    ASSESSMENT CRITERION RANGE 
  • Key concepts include but are not limited to reporting format, economic classifications, income statement, balance sheet and notes to the financial statements.
  • Components include but are not limited to procurement procedures, supply chain, human resource management, risk management and budget.
     

  • ASSESSMENT CRITERION 3 
    The relationship between the evidence presented in reports and the legislative guidelines on financial misconduct is analysed to facilitate oversight investigations. 

    SPECIFIC OUTCOME 3 
    Gather information and data. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An explanation is given of the need for different types of information and data in terms of their relationship and value to completing the oversight process. 
    ASSESSMENT CRITERION RANGE 
    Types include but are not limited to specialist advice, special audit reports, commission reports and academic studies.
     

    ASSESSMENT CRITERION 2 
    A set of criteria is developed and utilised in order to source required information and specific data for the oversight objective. 

    ASSESSMENT CRITERION 3 
    The identified information and data is gathered to achieve the oversight objective. 

    ASSESSMENT CRITERION 4 
    A research request is formulated and submitted in order to source background information in accordance with institutional protocols. 
    ASSESSMENT CRITERION RANGE 
    Research request includes but is not limited to previous hearing transcripts, reports and historical data.
     

    ASSESSMENT CRITERION 5 
    The quality and validity of data is evaluated and assessed to determine their reliability. 

    SPECIFIC OUTCOME 4 
    Analyse reports. 
    OUTCOME RANGE 
    Analyse includes but is not limited to prioritisation processes, analysis, review and questioning. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Sector specific elements are understood for utilisation in the analysis of reports. 
    ASSESSMENT CRITERION RANGE 
    Sector specific elements include but are not limited to jargon, concepts, common terminology, formats and language.
     

    ASSESSMENT CRITERION 2 
    A set of criteria are developed and utilised in order to analyse required information and specific data for the oversight objective. 

    ASSESSMENT CRITERION 3 
    Reports are evaluated in order to determine categorisation in accordance with expressed opinions and current issues. 

    ASSESSMENT CRITERION 4 
    Data and information is analysed and assimilated according to oversight objective. 
    ASSESSMENT CRITERION RANGE 
    Oversight objective relates to but is not limited to accountability, compliance to legislation, efficiency, effectiveness and expenditure management.
     

    ASSESSMENT CRITERION 5 
    Report findings are reviewed in order to verify compliance to legislation. 
    ASSESSMENT CRITERION RANGE 
    Verify compliance includes but is not limited to checking compliance in terms of relevant legislation and regulations.
     


    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 with 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 with 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 
  • Analysis and review.
  • Cause and effect, implications of:
    > Quality and relevance of data to oversight process.
    > Effective communication and understanding of results.
  • Procedures and techniques:
    > Data analysis methods.
    > Criteria development methods.
  • Public Finance Management Act, Act No 1 of 1999.
  • Public Audit Act, Act No 25 of 2004.
  • National Treasury Regulations.
  • Municipal Finance Management Act, Act No 56 of 2003.
  • Rules of parliament and legislatures. 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identifying and solving problems in which responses display that responsible decisions using critical and creative thinking have been made when:
  • Analysing reports. 

  • UNIT STANDARD CCFO WORKING 
    Working effectively with others as a member of a team, group, organisation, and community during:
  • Gather information and data. 

  • UNIT STANDARD CCFO ORGANISING 
    Organising and managing oneself and one's activities responsibly and effectively when:
  • Gathering information and data.
  • Analysing reports. 

  • UNIT STANDARD CCFO COLLECTING 
    Collecting, analysing, organising and critically evaluating information to better understand and explain:
  • Reports. 

  • UNIT STANDARD CCFO COMMUNICATING 
    Communicating effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion when:
  • Gathering information and data. 

  • UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrating an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation when:
  • Demonstrating an understanding of the legislative framework pertaining to oversight and accountability. 

  • 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  64670   National Certificate: Public Financial Oversight and Accountability  Level 6  Level TBA: Pre-2009 was L6  Reregistered  2023-06-30  PSETA 


    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.
     
    NONE 



    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.