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 QUALIFICATION: 

Further Education and Training Certificate: Local Government Accounting 
SAQA QUAL ID QUALIFICATION TITLE
73712  Further Education and Training Certificate: Local Government Accounting 
ORIGINATOR
Association of Accounting Technicians (AAT) (previously AETA) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Further Ed and Training Cert  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  120  Level 4  NQF Level 04  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
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 qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

The purpose of this qualification is to provide the learner with the skills, competence, knowledge and understanding to effectively fulfil an accounts clerk type role in local government. The qualification follows on from and builds upon the registered Local Government Accounting Certificate at NQF Level 3.

This enables learners to develop work relevant competence, as an aid to employment and career progression. It also enables learners to progress further, using the excellent progression routes on to the registered Advanced Certificate and Diploma levels of the AAT Diploma in Accounting and also ultimately, the ACCA or CIMA qualifications or SAICA membership. The qualification also allows learners access to lifelong professional development and support, through the opportunity to take up full membership of the AAT, the largest professional body for accounting technicians.

The qualification benefits employers in local government as the qualification is tailored specifically to their needs and they can have confidence in the ability of trained staff and can recruit or promote accounting technicians, knowing that they have proved ability to do the required work.

The qualification makes a positive contribution to South Africa's transformation agenda, by developing skills at technician level in the municipalities and providing recognition for those who have developed workplace skills but have not had the opportunity to gain formal qualifications. It is an open access qualification, requiring a good standard of literacy and numeracy, but not requiring the learner to hold formal qualifications. The delivery and assessment structure have been specifically designed to be suitable for this particular group of learners, who are likely to have little or no experience of previous formal qualifications. If a learner does not already hold the Local Government Accounting Certificate at NQF Level 3, relevant experience gained in employment is examined positively for the purposes of Recognition of Prior Learning (RPL).

It benefits the South African economy by ensuring that the people responsible for accounting technicians` work in the municipalities are skilled, competent people. This is essential for organisational success in the local government field.


Rationale:

Qualified accounting technicians, with a qualification awarded by an internationally recognised awarding body, make a valuable and critical contribution to organisational and national economic success. The Local Government Advanced Accounting Certificate gives learners access to progress within the accounting field. Every senior accountant needs the support of skilled, competent accounting technicians to undertake the more routine and operational work. The importance of technician level training has been recognised by the Eastern, Central and Southern African Federation of Accountants (ECSAFA), by its adoption of occupational standards for accounting technicians. ECSAFA includes South African representation, and this endorsement demonstrates the relevance of the qualification to the South African economy and employment market. The South African Institute of Chartered Accountants (SAICA) is a partner in the development of this award and is championing this as a direct measure to increase the skills base in accounts departments in local government in the municipalities.

Those holding the qualification can work in all sectors of the economy in a number of positions, including accounts clerk, wages clerk, accounts assistant, sales ledger clerk, bookkeeper. Many progress to become more senior in the accounts field and move on to hold positions such as Financial Controller and Accounts Manager. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that the learners accessing this qualification are competent in language, literacy, communication and mathematical literacy at NQF Level 3. The qualification is open access and providers should assess the suitability of potential learners in terms of their literacy and numeracy.

Recognition of Prior Learning:

The course provider undertakes an initial assessment to determine at which stage of the qualification the learner should start. This involves examining their previous learning and current skills in accounting. Those with no accounts experience would usually start at the Local Government Accounting Certificate level, and those with some accounts experience might start at this Advanced Certificate level. The AAT provides an online tool to help providers assess the right starting point for each learner. 

RECOGNISE PREVIOUS LEARNING? 

QUALIFICATION RULES 
N/A 

EXIT LEVEL OUTCOMES 
1. Demonstrate competence in the processing of sales and receipts.

2. Process purchases and payments correctly.

3. Be able to process petty cash, reconcile accounts and prepare an initial trial balance.

4. Present financial data for internal and external use.

5. Be able to operate a computerised accounting system.

6. Maintain accurate records relating to capital acquisition and disposal.

7. Collect and collate information for the preparation of final accounts.

8. Prepare the final accounts of sole traders and partnerships.

9. Record and analyse information relating to direct costs and revenues.

10. Record and analyse information relating to the allocation, apportionment and absorption of overhead costs.

11. Prepare and evaluate estimates of costs and revenues.

12. Monitor and control cash receipts and payments.

13. Manage cash balances effectively.

14. Be able to assess risk of debtor accounts.

15. Monitor and control the collection of debts.

16. Apply general principles and procedures for ethical compliance expected within the accounting sector.

17. Develop, maintain and apply ethics in employer/employee situations and in public practice.

Critical Cross Field Outcomes:

Perform effectively in the workplace:
  • Identify and prioritise work tasks taking account of organisational procedures and prepare a work plan.
  • Monitor and report progress against work plans and deadlines, adapting as necessary.
  • Communicate courteously with, and support, colleagues in work tasks to build effective working relationships.
  • Follow organisational procedures to find workable solutions to conflicts or difficulties in working relationships.
  • Review and evaluate performance and identify and agree training and development needs and objectives taking account of current work tasks and career goals.
  • Organise and monitor your work area so that conditions promote an effective and efficient working environment.

    Manage people within the accounting environment:
  • Plan work activities to make the optimum use of resources and to ensure that work is completed within agreed time scales.
  • Communicate work methods and schedules to colleagues in ways that help them to understand what is expected of them.
  • Encourage colleagues to report to you promptly any problems and queries that are beyond their authority or expertise to resolve, and resolve these where they are within your authority and expertise.
  • Refer problems and queries to the appropriate person where resolution is beyond your authority or expertise.

    Learning Outcome: Communicate with clients in 2 languages.
    Assessment Criteria; Workplace tasks are read and explained.
    Assessment Criteria; Workplace tasks are acted upon.
    Assessment Criteria; Client communication is appropriate to the task and within organisational policy regarding customer relations.

    Learning Outcome: Perform mathematical calculations in the workplace.
    Assessment Criteria; Present financial data for internal and external use.
    Assessment Criteria; Manage cash balances effectively.
    Assessment Criteria; Prepare and evaluate estimates of costs and revenues. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Prepare sales invoices from source documents.
  • Prepare sales credit notes from correspondence or other relevant source documents and ensure authorization.
  • Code sales invoices and credit notes.
  • Enter sales invoices and credit notes into sales day book and sales returns day Book.
  • Post sales invoices and credit notes into the subsidiary (sales) ledger and main (general) ledger.
  • Check receipts against records.
  • Deal with discrepancies.
  • Enter receipts into the cashbook, subsidiary ledger and main ledger.
  • Prepare paying in documents.
  • Produce statements of account for debtors.
  • Write to customers in an appropriate style to request payment of an overdue Account.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • A check suppliers invoices for accuracy and against source documents.
  • Check calculations, including discounts, on suppliers' invoices and credit notes.
  • Check suppliers' credit notes against correspondence or other relevant source documents.
  • Code purchase invoices and credit notes.
  • Enter purchase invoices and credit notes into the purchases day book and purchases returns day book.
  • Post invoices and credit notes into the subsidiary (purchases) ledger and main (general) ledger.
  • Calculate supplier payments from source documents.
  • Schedule payments, and types of payment, as per company policy.
  • Enter payments in cashbook and ledgers.
  • Write to suppliers to resolve discrepancies in invoices.
  • Make payments to employees and record those payments.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Operate a petty cash system, including imprest system.
  • Reconcile petty cash control account with cash in hand and petty cash book.
  • Update cashbook from source documents.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Recognise cost centres and elements of costs and extract and code income and expenditure from orders and invoices.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Power up the computer and use passwords to access the system, software and data files.
  • Save, back up and print data files.
  • Maintain security and confidentiality of data, passwords, disks etc, so that potential risks are minimized.
  • Exit from software and safely close down the computer.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Record relevant details relating to capital expenditure in the appropriate records.
  • Ensure that the organisation's records agree with the physical presence of capital items.
  • Correctly calculate and record all acquisition and disposal costs and revenues in the appropriate records.
  • Correctly calculate and record depreciation charges and other necessary entries and adjustments in the appropriate records.
  • Ensure that the records clearly show the prior authority for capital expenditure and disposal and the approved method of funding and disposal.
  • Correctly calculate and record the profit and loss on disposal in the appropriate records.
  • Ensure that the organisation's policies and procedures relating to the maintenance of capital records are adhered to.
  • Identify and resolve or refer to the appropriate person any lack of agreement between physical items and records.
  • Make suggestions for improvements in the way the organisation maintains its capital records where possible to the appropriate person.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Correctly prepare reconciliations for the preparation of final accounts.
  • Identify any discrepancies in the reconciliation process and either take steps to rectify them or resolve them to the appropriate person.
  • Accurately prepare a trial balance and open a suspense account to record any imbalance.
  • Establish the reasons for any imbalance and clear the suspense account by correcting the errors, or reduce them and resolve outstanding items to the appropriate person.
  • Correctly identify, calculate and record appropriate adjustments.
  • Make the relevant journal entries to close off the revenue accounts in preparation for the transfer of balances to the final accounts.
  • Conduct investigations into business transactions with tact and courtesy.
  • Ensure that the organisation's policies, regulations, procedures and time scales relating to preparing final accounts are observed.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Prepare final accounts of municipalities in proper form and in compliance with the relevant legislation and National Treasury guidelines, from the trial balance.
  • Observe the organisation's policies, regulations, procedures and time scales in relation to preparing final accounts of municipalities.
  • Identify and resolve or refer to the appropriate person discrepancies, unusual features or queries.

    Associated Assessment Criteria for Exit Level Outcome 9:
  • Identify direct costs in accordance with the organisation's costing procedures.
  • Record and analyse information relating to direct costs.
  • Calculate direct costs in accordance with the organisation's policies and procedures.
  • Check cost information for stocks against usage and stock control practices.
  • Resolve or refer queries to the appropriate person.

    Associated Assessment Criteria for Exit Level Outcome 10:
  • Identify overhead costs in accordance with the organisation's procedures.
  • Attribute overhead costs to service and support cost centres in accordance with agreed bases of allocation and apportionment.
  • Calculate overhead absorption rates in accordance with agreed bases of absorption.
  • Record and analyse information relating to overhead costs in accordance with the organisation's procedures.
  • Make adjustments for under and over recovered overhead costs in accordance with established procedures.
  • Review methods of allocation, apportionment and absorption at regular intervals in discussions with senior staff and ensure agreed changes to methods are implemented.
  • Consult staff working in operational departments to resolve any queries in overhead cost data.

    Associated Assessment Criteria for Exit Level Outcome 11:
  • Identify information relevant to estimating current and future revenues and costs.
  • Prepare estimates of future income and costs.
  • Calculate the effects of variations in capacity on product costs.
  • Analyse critical factors affecting costs and revenues using appropriate accounting techniques and draw clear conclusions from the analysis.
  • State any assumptions used when evaluating future costs and revenues.
  • Identify and evaluate options and solutions for their contribution to organisational goals.
  • Present recommendations to appropriate people in a clear and concise way and supported by a clear rationale.

    Associated Assessment Criteria for Exit Level Outcome 12:
  • Monitor and control cash receipts and payments against budgeted cash flow.
  • Consult appropriate staff to determine the likely pattern of cash flows over the accounting period and to anticipate any exceptional receipts or payments.
  • Ensure forecasts of future cash payments and receipts are in accord with known income and expenditure trends.
  • Prepare cash budgets in the approved format and clearly indicate net cash requirements.
  • Identify significant deviations from the cash budget and take corrective action within defined organisational policies.

    Associated Assessment Criteria for Exit Level Outcome 13:
  • Arrange overdraft and loan facilities in anticipation of requirements and on the most favourable terms available, in compliance with applicable legislation.
  • Invest surplus funds.
  • Ensure the organisation's financial regulations and security procedures are observed.
  • Maintain an adequate level of liquidity in line with cash forecasts.

    Associated Assessment Criteria for Exit Level Outcome 14:
  • Enter into contracts with service customers in accordance with the organisation's policies.
  • Identify and use internal and external sources of information to evaluate the current credit status of customers and potential customers, inter alia, to calculate suitable account deposits and other methods of reducing risk.

    Associated Assessment Criteria for Exit Level Outcome 15:
  • Monitor information relating to the current state of debtors` accounts regularly and take appropriate action.
  • Send information regarding significant outstanding accounts and potential bad debts promptly to relevant individuals within the organization.
  • Ensure discussions and negotiations with debtors are conducted courteously and achieve the desired outcome.
  • Use debt recovery methods appropriate to the circumstances of individual cases and in accordance with the organisation's procedures.
  • Base recommendations to write off bad and doubtful debts on a realistic analysis of all known factors.

    Associated Assessment Criteria for Exit Level Outcome 16:
  • Identify and apply the fundamental principles of honesty and integrity.
  • Highlight situations within professional work that require objectivity and fairness, and where judgements and actions could compromise personal or organisational integrity and reputation.
  • Recognise the principles of effective Continuing Professional Development (CPD) to maintain professional and technical competence (to include sources of advice and information outside formal learning).
  • Recognise and explain why certain types of information should be regarded as confidential.
  • Identify circumstances when it would be appropriate to disclose confidential information.
  • Identify the key issues which ensure professional services are performed within the scope of professional ethics guidance.
  • Make critical decisions to identify appropriate ethical behaviour when interacting with others in a variety of circumstances.
  • Refer and seek advice from relevant sources for issues beyond own professional competence.
  • Discuss agree and resolve any ethical conflict.

    Associated Assessment Criteria for Exit Level Outcome 17:
  • Describe the type of culture within organisations which supports and promotes high ethical values and helps resolve any conflict of loyalties.
  • Identify scope of professional liability.
  • Ensure that confidentiality procedures are followed at all times.

    Assessment criteria associated with Cross Critical Field Outcomes:

    The Organisation:
  • Understanding of the organisation's business transactions, accounting systems and procedures including the in-putting, holding, protecting and transmitting of data through the use of computers (Elements 1, 2 and 3).
  • Cost centres and coding structures within the organisation (Element 1).
  • Understanding the organisational structure and reporting systems (Elements 1 and 2).
  • Basic awareness of the outside bodies to which the organisation reports including the VAT office (Element 1).
  • The organisation's requirements and procedures for protecting against risk, avoiding viruses and maintaining confidentiality where necessary (Elements 1, 2 and 3).
  • The need for, and awareness of, health, safety and security provisions which apply to organisations (Element 3).
  • Awareness of, and appropriate actions to deal with, hazards within organizations (Element 3).
  • Planning the work environment to allow maximum effectiveness and efficiency in the performance of duties (Elements 2 and 3).
  • Prioritising and planning duties to achieve maximum effectiveness and efficiency (Elements 1, 2 and 3).
  • Team working and procedures to deal with conflict (Element 3).

    Integrated Assessment:

    Assessment of competence, knowledge and understanding is undertaken through a combination of competence based tests, projects and work based simulations. 

  • INTERNATIONAL COMPARABILITY 
    The Qualification is directly related to and provides progression to the AAT Accounting Qualification, which is delivered in 16 countries and recognised internationally. The Qualification allows learners progression within the accountancy profession. 

    ARTICULATION OPTIONS 
    The qualification is also a stepping stone to senior or chartered accountancy qualifications and higher education. 

    MODERATION OPTIONS 
    Moderation of the exams is undertaken by subject matter experts engaged directly by the AAT. Each assessment centre must undertake internal quality assurance moderation of the assessors` decisions. In addition, the AAT undertakes external verification visits.

    Approved assessment centres/providers that offer tuition and assessment for this qualification must undergo a rigorous AAT quality assurance check and must meet the ongoing accreditation conditions through annual monitoring, which is undertaken jointly by the AAT and FASSET. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors responsible for assessing the simulations must hold the assessor qualification and must be registered with FASSET. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015. 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    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. 4th Dimension Training Consultants (Pty) Ltd 
    2. Altimax (Pty) Ltd 
    3. Fintac Consulting 
    4. TIPP SOLUTIONS 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.