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 approaches to managing municipal income and expenditure within a multi-year framework

SAQA US ID	UNIT STANDARD TITLE
116342	Apply approaches to managing municipal income and expenditure within a multi-year framework
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 6	Level TBA: Pre-2009 was L6	15
REGISTRATION STATUS		REGISTRATION START DATE	REGISTRATION END DATE	SAQA DECISION NUMBER
Passed the End Date - Status was "Reregistered"		2018-07-01	2023-06-30	SAQA 06120/18
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2026-06-30		2029-06-30

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 for all people involved in municipal financial management. The unit standard can contribute to social and economic transformation through equipping municipal practitioners with skills in managing income and expenditure, which could translate into better use of resources and improved delivery of services that will benefit the economy and social development.

The qualifying learner will be able to:

Advise on, and choose from a range of approaches that will ensure a municipality uses its resources and revenue raising instruments in an efficient and sustainable manner.

Contribute to managing municipal income and expenditure over the medium term.

Budget in a manner, which conforms to the legislative framework for local government.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

It is assumed that the Learners are competent in:

Communication at level 4.

Mathematical Literacy at level 4.

Economics at level 4.

UNIT STANDARD RANGE

N/A

Specific Outcomes and Assessment Criteria:

SPECIFIC OUTCOME 1

Develop approaches to managing a municipality's revenue in a sustainable manner.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The Criteria for assessing tax instruments and user charges are applied in the local government context.

ASSESSMENT CRITERION 2

Recommendations for achieving sustainability are provided in relation to municipal revenue.

ASSESSMENT CRITERION RANGE

Cost recovery, tariffs, user charges, rates, subsidies, affordability, local economic development.

ASSESSMENT CRITERION 3

Tax incidence of revenue levying collection legislation is explained as it relates to the local government context.

ASSESSMENT CRITERION 4

The incentive effects of municipal tariffs and user charges are estimated in the local government context.

SPECIFIC OUTCOME 2

Develop a subsidy framework for municipal rates and tariffs that encourages efficient and effective use of resources while promoting equity.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The need for subsidies is identified at a municipal level.

ASSESSMENT CRITERION 2

An indigent policy for payment is developed which is legislatively compliant and municipally specific.

ASSESSMENT CRITERION 3

The socio-economic impact is calculated for a subsidy framework.

ASSESSMENT CRITERION 4

A range of subsidy designs is applied and control instruments are designed for "subsidy leakages".

ASSESSMENT CRITERION 5

Information sets are developed to manage an effective subsidy framework.

SPECIFIC OUTCOME 3

Apply the different approaches to forecasting municipal income and expenditure over the medium term.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

Information sets are developed for forecasting income and expenditure over the medium term.

ASSESSMENT CRITERION 2

Programme cycles are identified in the municipal context.

ASSESSMENT CRITERION 3

Social, institutional, economic, environmental and technical influences are forecast on municipal revenue over the medium term.

ASSESSMENT CRITERION 4

Indicators are interpreted relating to municipal income and expenditure.

SPECIFIC OUTCOME 4

Assess the organisational implications of planning income and expenditure over the medium term.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The impact of political 'buy in' is commented on in writing explaining its relation to setting revenue-management approaches over the medium term.

ASSESSMENT CRITERION 2

An organisational structure is developed to facilitate revenue and expenditure management over the medium term.

ASSESSMENT CRITERION 3

The key role players are identified in the revenue management process.

ASSESSMENT CRITERION 4

The responsibilities of the key role players are discussed in relation to revenue and expenditure management over the medium term.

SPECIFIC OUTCOME 5

Contribute to the design rates, tariffs and user charges.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The legislative framework affecting the structure and types of tariffs permitted by municipalities and the various tariff-types are explained in a written report.

ASSESSMENT CRITERION 2

Tariffs and rates and policy is designed and evaluated according to a municipal economic development context.

ASSESSMENT CRITERION 3

The administrative implications are forecast for a tariff and rates policy.

ASSESSMENT CRITERION 4

The financial effects are appraised for different rates, tariffs and user charges.

SPECIFIC OUTCOME 6

Develop a credit control and debt collection policy.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The legislatively required components of a credit control policy are identified and evaluated in the context of a municipality.

ASSESSMENT CRITERION 2

A municipal specific credit control policy is developed that satisfies the requirements of the local government legislative framework.

ASSESSMENT CRITERION 3

Sound principles of debtor management are explained and applied in a municipality.

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

Legislation affecting municipal income.

The principles of sustainable revenue management

The effects of subsidy frameworks in a municipal context.

Different approaches to forecasting income and expenditure over the medium term.

Organisational implications of managing income and expenditure in multi-year budget framework.

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 income and expenditure management options.

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 to maintain effective income and expenditure management over a medium term period.

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 income and expenditure management processes.

UNIT STANDARD CCFO COLLECTING

Collect, analyse, organise and critically evaluate information, e.g. through researching all possible income and expenditure management options and presenting conclusions.

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 income and expenditure 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 financial calculations, 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 medium term income and expenditure management affects the financial 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 income and expenditure management policies and practice.

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	48965	Certificate: Municipal Financial Management	Level 6	Level TBA: Pre-2009 was L6	Passed the End Date - Status was "Reregistered"	2023-06-30	LG SETA
Elective	67467	National Certificate: Municipal Governance	Level 5	NQF Level 05	Passed the End Date - Status was "Reregistered"	2023-06-30	As per Learning Programmes recorded against this Qual

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.	Africa Rising Advisory Services Pty Ltd
2.	Amabamba Recruitment
3.	AVAX SA 481 CC. T/A Mandisa Development Services
4.	Buena Vista Learning Academy
5.	Commerce Edge South Africa
6.	Concepts of Sustainable Management (CSM)
7.	Edequette Training Institute
8.	Elvis Koena Consulting (Pty) Ltd
9.	Excellent Minds Institute (Pty) Ltd
10.	Giamanje TVET College
11.	Growth Management Consulting
12.	Hamonate Consulting
13.	HDPSA
14.	IQ Skills Academy (PTY) LTD.
15.	Jabukile Consultancy
16.	Jobafrik Consulting
17.	Josmap Training Institute
18.	Khehli Institute
19.	KOKANO PROJECTS PTY LTD
20.	KYM MANAGEMENT CONSULTING
21.	Lewerb Holdings (PTY) Ltd
22.	Makhuba Development Projects CC
23.	Mamuhle Academy
24.	MANCOSA Pty (Ltd)
25.	Maritime Business Institute
26.	MARS Business Consulting
27.	MATEPE INVESTMENTS (PTY) LTD
28.	Mcebo Technologies
29.	Melatrend Management Consulting
30.	Morar Incorporated - KZN
31.	Mortarboard Training Solutions
32.	MTK Corporate Solutions
33.	Nelson Mandela University
34.	Nemalale Eagles Consultancy CC
35.	Opelong Business Institute
36.	Pachedu Skills Solutions
37.	Pachi Global Foundation
38.	Pebetse Training and Consulting
39.	Petra Institute of Development
40.	PFIM Trading (Pty) Ltd
41.	PMA Holdings (PTY ) LTD.
42.	Progressive School of Business and Engineering (Pty)
43.	PTDEV (Pty) Ltd
44.	Reflections Development Institute
45.	Regenesys Management (Pty) Ltd
46.	Regent Business School (Pty) Ltd t/a Regent Business School
47.	Resonance Institue of Learning
48.	Sebenzisanane Human Capital
49.	Silalele Consulting CC.
50.	Siza Nesu Training and Consultants
51.	South African Corporate Training Association
52.	Stellenbosch University
53.	Tachfin Holdings
54.	Tasc Business Consulting and Training
55.	Thinking Mind Trading
56.	Tloumogale Business Development & Consulting
57.	Transafric Consulting Pty Ltd
58.	Tshepang Consulting & Project
59.	Tshwane Training Institute (PTY) LTD.
60.	Tsogo-Tlhago Trading Enterprise
61.	Umqondo Consultancy
62.	UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD
63.	University of Pretoria
64.	Ursivox Interactive Systems
65.	Vhutshilo Health And Training Organisation