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: 

Discharge oversight responsibilities by using financial tools and instruments to effect accountability in the public sector 
SAQA US ID UNIT STANDARD TITLE
260340  Discharge oversight responsibilities by using financial tools and instruments to effect accountability in the public sector 
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  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 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 discharge oversight responsibilities by using financial tools and instruments to effect accountability in the public sector at all three spheres of government.

A learner credited with this unit standard will be able to:
  • Examine budget expenditure in relation to planned outputs.
  • Measure compliance during oversight and accountability.
  • Use auditing process outcomes during oversight and accountability.
  • Use performance information during oversight and accountability. 

  • 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.
  • Mathematical Literacy at NQF Level 4. 

  • UNIT STANDARD RANGE 
  • Financial tools and instruments include but are not limited to financial processes, budget process and auditing processes.
  • Public sector includes but is not limited to parliament, national departments, provincial departments, national entities, provincial entities and municipal entities. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Examine budget expenditure in relation to planned outputs. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    A description is given of the importance of the budgeting process in terms of its impact on and relationship with oversight and accountability. 

    ASSESSMENT CRITERION 2 
    The budgetary process is analysed in accordance with public sector guidelines. 

    ASSESSMENT CRITERION 3 
    The budget-related legislative requirements and public sector processes and procedures are analysed for use in the oversight context. 
    ASSESSMENT CRITERION RANGE 
    Budget-related legislative requirements include but are not limited to the Public Finance Management Act, Municipal Finance Management Act, Treasury Regulations, Public Service Regulations, Division of Revenue Act, Appropriation Act, Revenue Laws Amendment Act and Annual Treasury Guides.
     

    ASSESSMENT CRITERION 4 
    Public sector budget implementation is examined utilising budgetary principles, concepts and policies. 

    ASSESSMENT CRITERION 5 
    The budgetary relationship between the three spheres of government is analysed to determine how these budgets promote transparency, accountability and effective financial management of the economy, debt and public sector. 

    ASSESSMENT CRITERION 6 
    Budget concepts and principles are analysed in order to determine their impact on, role and uses within the Public Sector oversight. 
    ASSESSMENT CRITERION RANGE 
  • Budgetary concepts include but are not limited to base budget, standing appropriations, capital budget, outputs, inputs, revenue funds, adjustment estimate and components.
  • Principles of budgeting include but are not limited fiscal discipline and operational efficiency.
  • Role and uses include but are not limited to political oversight, management tool, instrument of accountability, public participation, service delivery requirements and signalling policy priorities of government.
     

  • SPECIFIC OUTCOME 2 
    Measure compliance during oversight and accountability. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An explanation is given of the importance of financial management and how it impacts on oversight and accountability. 

    ASSESSMENT CRITERION 2 
    Financial management frameworks are used to measure compliance. 
    ASSESSMENT CRITERION RANGE 
    Frameworks include but are not limited to Public Finance Management Act, Municipal Finance Management Act, Treasury Regulations, Public Service Regulations, Division of Revenue Act, Appropriation Act, Revenue Laws Amendment Act, Annual Treasury Guides and the functions and responsibilities of officials.
     

    ASSESSMENT CRITERION 3 
    Intergovernmental fiscal relations are analysed in terms of their impact on accountability and reporting requirements. 

    ASSESSMENT CRITERION 4 
    Supply chain management processes are utilised in measuring the effectiveness and efficiency of the tendering and procurement processes. 

    SPECIFIC OUTCOME 3 
    Use auditing process outcomes during oversight and accountability. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Financial statements are analysed to determine whether funds were used for intended purposes. 

    ASSESSMENT CRITERION 2 
    Implications of the audit opinions expressed are interpreted in terms of financial management frameworks to measure compliance. 

    ASSESSMENT CRITERION 3 
    Audit report is utilised as an oversight tool to enforce accountability. 

    ASSESSMENT CRITERION 4 
    Different types of audit processes are analysed to determine the relationship between each other and the difference in data that it would yield for specific purposes. 
    ASSESSMENT CRITERION RANGE 
    Types of audit include but are not limited to performance auditing, regularity, auditing of performance information, forensic, information systems auditing and factual finding.
     

    ASSESSMENT CRITERION 5 
    Different types of audits are utilised for specific aspects of oversight process. 

    SPECIFIC OUTCOME 4 
    Use performance information during oversight and accountability. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An explanation is given of the importance of performance information to reflect how it impacts on oversight and accountability. 

    ASSESSMENT CRITERION 2 
    The framework for performance information is utilised in order to evaluate reported information on performance. 

    ASSESSMENT CRITERION 3 
    The relationship between planned strategies and reported outcomes is analysed in order to measure the achievement of objectives. 

    ASSESSMENT CRITERION 4 
    Published performance information is analysed and evaluated in preparation for a hearing to enforce accountability. 

    ASSESSMENT CRITERION 5 
    Legislative requirements are analysed to determine their relationship with performance information within the oversight context. 
    ASSESSMENT CRITERION RANGE 
    Legislative requirements include but are not limited to the Public Finance Management Act, Municipal Finance Management Act, Treasury Regulations, Public Service Regulations, Division of Revenue Act, Appropriation Act, Revenue Laws Amendment Act, Annual Treasury Guides and Framework for Performance Information.
     


    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 
  • The Constitution of the Republic of South Africa, Act No 108 of 1996.
  • Public Finance Management Act, Act No 1 of 1999.
  • Public Audit Act, Act No 25 of 2004.
  • Municipal Finance Management Act, Act No 56 of 2003.
  • Powers and Privileges Act, Act No 91 of 1963.
  • Division of Revenue Act, Act No 2 of 2006.
  • Appropriation Act, Act No 04 of 2005.
  • Revenue Laws Amendment Act, Act No 45 of 2003.
  • Revenue Laws Second Amendment Act, Act No 32 of 2005.
  • National Treasury Regulations.
  • Public Service Regulations. 

  • 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:
  • Examining budget expenditure in relation to planned outputs.
  • Measuring compliance during oversight and accountability.
  • Using auditing process outcomes during oversight and accountability.
  • Using performance information during oversight and accountability. 

  • UNIT STANDARD CCFO WORKING 
    Working effectively with others as a member of a team, group, organisation, and community during:
  • The examining of budget expenditure.
  • The measuring of compliance. 

  • UNIT STANDARD CCFO ORGANISING 
    Organising and managing oneself and one's activities responsibly and effectively when:
  • Examining budget expenditure in relation to planned outputs.
  • Measuring compliance during oversight and accountability.
  • Using auditing process outcomes during oversight and accountability.
  • Using performance information during oversight and accountability. 

  • UNIT STANDARD CCFO COLLECTING 
    Collecting, analysing, organising and critically evaluating information to better understand and explain:
  • Budget expenditure in relation to planned outputs.
  • Compliance during oversight and accountability.
  • The auditing process.
  • Performance information during oversight and accountability. 

  • UNIT STANDARD CCFO COMMUNICATING 
    Communicating effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion when:
  • Examining budget expenditure in relation to planned outputs.
  • Measuring compliance during oversight and accountability.
  • Using auditing process outcomes during oversight and accountability.
  • Using performance information during oversight and accountability. 

  • 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:
  • Examining budget expenditure in relation to planned outputs.
  • Measuring compliance during oversight and accountability.
  • Using auditing process outcomes during oversight and accountability.
  • Using performance information during 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.