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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: |
Apply the principles of budgeting within a municipality |
SAQA US ID | UNIT STANDARD TITLE | |||
116345 | Apply the principles of budgeting within a municipality | |||
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 5 | Level TBA: Pre-2009 was L5 | 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 practitioners at local government who are involved in municipal policy decision-making and strategic planning. Learners who are required to advise on the legislative mandate of municipalities from a provincial or national government perspective will also benefit from this Unit Standard.
The Unit Standard will contribute to social and economic transformation by equipping municipal practitioners with skills in budgeting which could translate into better use pof resources and improved delivery services. The qualifying learner will be able to: |
LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
It is assumed that Learners are competent in:
|
UNIT STANDARD RANGE |
Principles of Public Expenditure Management include:
The components of the budgeting system include the processes of: The Key Stages in the budgeting process include: The Relevant Legislation includes: Budget Formats include: Other Budgeting Terms include: Approaches to Budgeting include: |
Specific Outcomes and Assessment Criteria: |
SPECIFIC OUTCOME 1 |
Demonstrate an awareness of the role of a budget in the municipal context. |
ASSESSMENT CRITERIA |
ASSESSMENT CRITERION 1 |
The term 'budgeting' is defined within the context of a municipality. |
ASSESSMENT CRITERION 2 |
The aim of budgeting is explained in the context of improving service delivery within a municipality. |
ASSESSMENT CRITERION 3 |
The importance of the budget is described in terms of the efficient allocation of resources within a municipality. |
ASSESSMENT CRITERION 4 |
The relationships between the components of a budgeting and service delivery system are identified within a municipality. |
ASSESSMENT CRITERION 5 |
Key stages within the budgeting process are recognised and discussed in a municipal context. |
SPECIFIC OUTCOME 2 |
Differentiate between formats of budgets used in a municipality. |
ASSESSMENT CRITERIA |
ASSESSMENT CRITERION 1 |
A range of budget formats is discussed in terms of their advantages and disadvantages for a municipality. |
ASSESSMENT CRITERION 2 |
The various formats of budgets are compared to each other. |
ASSESSMENT CRITERION 3 |
The existing practices within a municipality are identified with respect to budget formats and a reason given for why a particular format might have been chosen. |
SPECIFIC OUTCOME 3 |
Evaluate a municipal budgeting system. |
ASSESSMENT CRITERIA |
ASSESSMENT CRITERION 1 |
Recommendations are made for improving the format of a municipal budget. |
ASSESSMENT CRITERION 2 |
Recommendations are identified for improving the approach to preparing a municipal budget. |
ASSESSMENT CRITERION 3 |
Different approaches to preparing an annual budget are compared and evaluated in the municipal context and conclusion drawn as to the most effective approach. |
ASSESSMENT CRITERION 4 |
The impact of human aspects in budgetary control processes is recognised in the municipal context and explained with examples. |
SPECIFIC OUTCOME 4 |
Contribute to preparing a municipal budget that reflects an integrated development plan. |
ASSESSMENT CRITERIA |
ASSESSMENT CRITERION 1 |
The integrated development plan, sector plans and municipal budget are explained in terms of their relationship to each other in a budget. |
ASSESSMENT CRITERION 2 |
A schedule for integrated development planning and municipal budget processes is developed that ensures the integration of these processes. |
ASSESSMENT CRITERION 3 |
The role of measurable performance objectives is demonstrated for integrating IDP, budgeting, performance management and performance auditing. |
ASSESSMENT CRITERION 4 |
A budget for an IDP is estimated based on cost information. |
SPECIFIC OUTCOME 5 |
Differentiate between approaches to preparing a municipal budget. |
ASSESSMENT CRITERIA |
ASSESSMENT CRITERION 1 |
Different approaches are identified for preparing a municipal budget. |
ASSESSMENT CRITERION 2 |
The advantages and disadvantages of each approach to preparing municipal budgets are critically discussed within the context of a municipality. |
ASSESSMENT CRITERION 3 |
The current approach to budgeting at a municipality are evaluated in terms of their strengths and weaknesses. |
ASSESSMENT CRITERION 4 |
A choice of the most suitable approach to budgeting is identified given the legislative requirements. |
UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS |
UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE |
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 budget format and processes. |
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 amongst the staff involved in compiling and implementing a budget. |
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 budgeting processes. |
UNIT STANDARD CCFO COLLECTING |
Collect, analyse, organise and critically evaluate information, e.g. through assuring that data used in a budget is accurate. |
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 risk 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 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 risk management effects the 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 risk management policies and practices. |
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 | 67467 | National Certificate: Municipal Governance | Level 5 | NQF Level 05 | Reregistered | 2023-06-30 | As per Learning Programmes recorded against this Qual |
Core | 49554 | National Diploma: Public Finance Management and Administration | Level 5 | NQF Level 05 | Reregistered | 2023-06-30 | LG SETA |
Core | 48965 | Certificate: Municipal Financial Management | Level 6 | Level TBA: Pre-2009 was L6 | Reregistered | 2023-06-30 | LG SETA |
Elective | 50081 | Further Education and Training Certificate: Leadership Development | Level 4 | NQF Level 04 | Reregistered | 2023-06-30 | LG SETA |
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. |
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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. |