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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

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
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2029-06-30   2032-06-30  

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:
  • Explain the various approaches to budgeting within their organisation
  • Ensure the strategic objectives of their organisation are achieved.
  • Contribute to the efficient allocation of resources at municipalities
  • Ensure that municipal funds are used effectively and efficiently. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that Learners are competent in:
  • Communication at Level 4.
  • Mathematical Literacy at Level 4.
  • Accountancy at Level 4.
  • Economics at Level 4. 
    		•

    UNIT STANDARD RANGE 
    Principles of Public Expenditure Management include:
  • Allocative Efficiency, Fiscal Discipline, Operational Efficiency

    The components of the budgeting system include the processes of:
  • Planning, Budgeting, Implementation, Monitoring and Evaluation

    The Key Stages in the budgeting process include:
  • Policy Prioritisation, Applying Fiscal Discipline, Financial Planning, Drawing up the budget document, Implementing the budget, Financial Management.

    The Relevant Legislation includes:
  • The 1996 Constitution (Act 108 of 1996), The Municipal Systems Act (Act 32 of 2000). The Municipal Finance Management Act (Act 56 of 2003)

    Budget Formats include:
  • Line Items budgets, Programme Budgets, Performance Budgets

    Other Budgeting Terms include:
  • Strategic outcomes, Outputs, Activities, Inputs, Measurable Performance Objectives

    Approaches to Budgeting include:
  • Incremental Budgeting, Zero based budgeting, Programme Budgeting and Performance Budgeting. 
    		•

    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 
  • 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 
  • The role budgeting plays in promoting the efficient allocation of resources within a municipality.
  • Various budget formations.
  • How strategic planning integrates with budgeting.
  • Legislative requirements for municipal budgeting
  • The link between budgeting and service delivery. 
    		•

    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  Passed the End Date -
    Status was "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  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    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  50081   Further Education and Training Certificate: Leadership Development  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


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    436. Mahloko Training, Auditing Services And Other Projects 
    437. Mahube Training And Development 
    438. Maikarabelo Business Enterprise 
    439. Maile Consulting 
    440. Makaota Training Consultants 
    441. Makavila Suppliers Cc. 
    442. Makgoka Development Facilitation (Pty) Ltd. 
    443. Makhophila Training 
    444. Makhuba Development Projects CC 
    445. Makhutsisa Business Training Centre 
    446. Makhuva Consulting 
    447. Makoti Skills Development Solutions 
    448. Makuka Investment Group 
    449. Malivha Holdings 
    450. Malizana Projects CC 
    451. Mamello Trust 
    452. Mamuhle Academy 
    453. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    454. MANCOSA Pty (Ltd) 
    455. MandyPhelz Pty Ltd 
    456. Mangalani Business Enterprises 
    457. Manpower Skills Academy 
    458. MANZIMANDE TRADING AND PROJECTS 
    459. Manzolwandle Holdings 
    460. Maono Tai Consulting And Training 
    461. Maqhawe College 
    462. Marcado Human Resources Strategies 
    463. Marematlou Training Institute 
    464. Maritime Business Institute 
    465. Mars Business Consulting 
    466. Masegare Business School (Pty) Ltd 
    467. Masemase Consultancy Cc. 
    468. Masheshafike (Pty) Ltd 
    469. Mashmp Holdings 
    470. Mashphe Logistics Services 
    471. MASM Trading Enterprise (Pty) Ltd 
    472. Masnas 
    473. MASS COMUTER TRAINING AND PRINTERS 
    474. Matepe Investments (Pty) Ltd 
    475. Mathaveiya Skills Enhancement 
    476. Mathye And Ditlou Dynasty Corporate 
    477. Matibidi Raphela Investments (Pty) Ltd 
    478. Matsila Holdings 
    479. MAXIMUM DEVELOPMENT INSTITUTE 
    480. MBD CONSULTING 
    481. Mbedvula Trust 
    482. MBUSO MANAGEMENT SOLUTIONS 
    483. Mc Tee Holdings 
    484. Mcbirds Consulting 
    485. Mcebo Technologies 
    486. Mcofana 
    487. Mega Phase Trading 
    488. Melatrend Management Consulting 
    489. Mementos Consulting Pty Ltd 
    490. Meridian Capacity Building Corporation (Pty) Ltd 
    491. Metbank 
    492. Meyiswa Training Academy 
    493. Mfanayashinga Pty Ltd 
    494. Mgwezane Training And Events Management Cc. 
    495. Mictech Skills Solutions 
    496. Miczo'S Enterprise 
    497. Midenrie 
    498. Mikhenso 
    499. Mikhongelo Franchise (Pty) Ltd 
    500. Milpark Education (Pty) Ltd 
    501. Mimoisa Business Solutions Cc 
    502. Minotime (Pty) Ltd 
    503. Mission Point Consulting 
    504. Mj Mafunisa Consulting (Pty) Ltd 
    505. MKHAYA SOLUTIONS GROUP 
    506. Mlilowendalo Enterprise 
    507. Mma Maru Pty Ltd 
    508. Mmage Group 
    509. Mmalethabo Consulting 
    510. Mmanape Private Technical College Pty Ltd 
    511. Mmela Village Technologies 
    512. Mml Consulting Cc. 
    513. MMPS Holdings 
    514. Mod-Mosh Projects And Consulting (Pty) Ltd 
    515. Moeketsi Supply Chain 
    516. Mohlaje Solutions (Pty) Ltd 
    517. Mokgosi Trading Cc. 
    518. Mokgwadiba Electrical Services Pty Ltd 
    519. Mologadi And Associates 
    520. Mona SS 
    521. Mondli Mthemba Consulting Services 
    522. Morar Incorporated 
    523. Morena Empire Investment 
    524. Mortarboard Training Solutions 
    525. Mosadikago Trading (Pty) Ltd 
    526. Mosako Wa Kitso 
    527. Moses Kotane Institute 
    528. Motheo Skills Entity 
    529. Motheo Training Institute Trust 
    530. Mothusi Management Consultants 
    531. MOVING AHEAD DEVELOPMENT AGENCY 
    532. Moving Business Altitudes Consulting 
    533. Mpeza Training And Development Specialist 
    534. Mscoa Solutions (Pty)Ltd 
    535. MSPD Consulting(Pty)Ltd 
    536. MTHENGENYA & ASSOCIATES 
    537. Mtk Corporate Solutions 
    538. Mudau Picture Framers 
    539. Muhangwene Development Enterprise 
    540. Multiple Productive Management Solutions 
    541. Munsoft 
    542. Murusu Mining Resources 
    543. Naledi Holding 
    544. Nalengmokoni Investors (Pty) Ltd 
    545. Naphi Training Providers 
    546. National Versatile Training Institute 
    547. Nbmp Trading Enterprise 
    548. NBnet Consultancy & Projects (Pty) Ltd 
    549. Ndashe And Associates 
    550. Ndingo Business Enterprise 
    551. Ndoma Matlhodi Trading Enterprise 
    552. Ndotha General Trading 
    553. Ndwandwe Consultants 
    554. Nebsa Management Services Cc 
    555. Nedtex 61 Cc 
    556. Nedtex73 
    557. Nelson Mandela University 
    558. Nemalale Eagles Consultancy Cc 
    559. Neopeo Trading & Projects 
    560. Netgrow Training Solutions 
    561. Nettcon Sa 
    562. Networx for Career Development 
    563. Ngm Skills Transfer 
    564. Ngwadhla General Trading (Pty) Ltd 
    565. Nhlanzi Investments 
    566. Nj & L Trading Enterprise Cc. 
    567. Njenje Resources(Pty)Ltd 
    568. Nkinane Trading Enterprise 
    569. Nkqubela Community Developers 
    570. Nlkn Holdings (Pty) Ltd 
    571. Nm Cuts 
    572. Nmbp Trading Enterprise 
    573. Nokusho M Consulting And Trading 
    574. Nomagwanishe Investments cc 
    575. NOMAKU TRADERS CC 
    576. Nomsithi Trading 
    577. Nonunu Projects 
    578. Norkem Leadership Development Institute (Pty) Ltd 
    579. Northern Cape Rural Public FET College - De Aar Campus 
    580. Nqowethu Trading 
    581. NRBC TRAINING AND DEVELOPMENT PTY LTD 
    582. Ns Global Academy 
    583. Ntandoyami Trading 137 
    584. Ntoko Kunene Trading 
    585. Ntokosi Consulting 
    586. Ntsangalala Business Enterprise 
    587. Nvsion Consulting 
    588. Nyako Infra And Engineering 
    589. Nyankwavi Investment Cc. 
    590. Okhulumini Financial Solutions 
    591. Omc Chartered Accountants 
    592. Omithombo Management Academy 
    593. Onyx Training Support 
    594. Opelong Business Institute 
    595. Opticlink Services 
    596. Or Project Management 
    597. Ostritrix T/A Concepts Of Sustainable Management 
    598. Outeniqua Leadership Institute 
    599. Pachedu Skills Solutions 
    600. Pachi Global Foundation 
    601. Panafrican Supply Chain Academy 
    602. Pandelani Investment Holdings (Pty) Ltd. 
    603. Paneso Development And Trading 
    604. Paramount Training Academy 
    605. Paseka Business Enterprise 
    606. Paskwa (Pty) Ltd 
    607. Peak Health Wellness Solutions (Pty) Ltd 
    608. Peakford Management Consulting 
    609. Pearls Business Consulting (Pty) Ltd 
    610. Pebetse Training And Consulting 
    611. Peluma Environmental And Training Services 
    612. Peo Training Solutions (Pty) Ltd 
    613. Peo-Seed Training Specialist 
    614. Perfect Solutions Consultancy (Pty) Ltd 
    615. Performance Booster 
    616. Petra Institute of Development 
    617. Peuneo Training (Pty) Ltd 
    618. Pfim Trading (Pty) Ltd 
    619. Phambane Mokone Inc 
    620. PHETHA PROFFESSIONAL SERVICES CC 
    621. Phetho Concepts (Pty) Ltd 
    622. Phexo Trading Enterprise 
    623. Philani Solutions 
    624. Phoenix Training Institute 
    625. Pioneer Business Consulting 
    626. Pisnah 
    627. Pitt Institute T/A Imithombo Institute 
    628. Pkm Skills And Career Development 
    629. PLATINUM ELECTRICAL(PTY) LTD 
    630. PM SPECIALIZED TRAINING SERVICES 
    631. Pma Holdings (Pty ) Ltd. 
    632. PMC TRAINING CONSULTANTS AND ASSOCIATES (PTY) LTD 
    633. Pmg Training 
    634. PND Academy of Learning 
    635. Pono People Management Solutions 
    636. Portable Skills Paradigm 
    637. Power Rush Trading 170 Cc. 
    638. Powergate Trading 1040 
    639. Powernexus 
    640. Pozza Planning And Development 
    641. Preamo Project And General Trading 
    642. Primeserv Corporate Solutions (Pty) Ltd 
    643. Princetop Corporative Training (Pty) Ltd 
    644. Pro Jentibus Sports Development Npc 
    645. Pro-Active Assessment and RPL College (Pty) Ltd 
    646. Pro-Active Public Services College (Pty) Ltd 
    647. Progressive School Of Business And Engineering (Pty) 
    648. Projects Administration Services 
    649. Proverb Financial Services 
    650. Ptdev (Pty) Ltd 
    651. Ptp Integrated 
    652. Public Admin,Leadership and Management Academy (PALAMA) 
    653. Pudi'S Educational Services And Youth Development 
    654. Pulakgadi Training Consulting Cc 
    655. Pule Ramasimong Development 
    656. Puno Global Skillsworx Pty Ltd 
    657. Qabuka-Vuka Development Trading 
    658. Qeda Higher Training Institute 
    659. Qeto Business Consulting 
    660. Quick Leap Investment 
    661. Rams Professional Training and Conferencing 
    662. Rankadi Consulting 
    663. Ras 
    664. Rasinkhu Investments 
    665. Ratanang Business College 
    666. Ratomac Trading Consultants (Pty) Ltd 
    667. Raviro Group(Pty)Ltd 
    668. Rcg Markets 
    669. Reabetswe Skills And Trainin Academy 
    670. Reach The Limit (Pty) Ltd 
    671. Red Carpet Marketing Management Solutions 
    672. Reflections Development Institute 
    673. Regen Institute of Leadership and Management Education 
    674. Regenesys Education (Pty) Ltd 
    675. Regent Business School (Pty) Ltd t/a Regent Business School 
    676. Reminiscent Business Consulting Pty (Ltd) 
    677. Remo Holdings Pty Ltd 
    678. Resolutions Studio 
    679. Resonance Institue of Learning 
    680. Revival Training Academy 
    681. Rhino Cashloan And Services 
    682. Rhodes University 
    683. Rme Projects 
    684. RMK Industries 
    685. Rostec Technical FET College (Pty) Ltd 
    686. Running Business Today 
    687. Ruping Investments 
    688. Rus Consultung Services 
    689. Sa Campus 
    690. Sabela Trading And Projects Cc. 
    691. SAFRILIGHT 
    692. Sanchaa Connection 
    693. Sanzah Academy 
    694. Sasalethu Consulting And Associates 
    695. Sazm Trading And Projects 
    696. Sbongukhanyo Pty Ltd 
    697. Sebenzisanane Human Capital 
    698. Seige Trading Solutions 
    699. Sekakopamo Holdings 
    700. Sekameng Training And Development Solutions (Pty) Ltd 
    701. Seqebo Training And Counselling 
    702. Setaki Trading And Projects (Pty) Ltd 
    703. SEVEN ARROWS PROTECTION ALLIANCE CC 
    704. Sf Consulting Engineers 
    705. Shirs Vision Compleadev (Pty) Ltd 
    706. Sifuna Consulting Cc 
    707. Sijongo Trading Cc 
    708. Silalele Skills Academy (Pty) Ltd 
    709. Siletha Consultant 
    710. Simba Skills Consultants 
    711. Simphamahle Holdings (Pty) Ltd 
    712. Sinokuhle Konke Trading Enterprise 
    713. Sisodwa Investment Enterprise 
    714. Sithole Griffin & Associates (Sga) 
    715. Siya-Mlandela Trading Enterprise 
    716. Siyahluma Education Institute 
    717. SIYAKHULA TRUST 
    718. Siyakhula Trust Etd Institute Pty Ltd 
    719. Siyakhulisa Leadership Academy 
    720. SIYANQOBA SEMINARS 
    721. Siza Nesu Training And Consultants 
    722. Sizampiloenhle Trading And Projects (Pty) Ltd 
    723. Skeelz Learning And Development Consultants (Pty) Ltd 
    724. Skills Fly Consulting Group Pty Ltd 
    725. Smartkip 
    726. Smat Engineering 
    727. Smatech It Solutions (Pty) Ltd 
    728. Snosim Projects 
    729. Sobethu Properties Pty Ltd 
    730. Social Capital Group 
    731. Sogwa Business Enterprise 
    732. Solstice Networks Cc. 
    733. Sombizi Holdings 
    734. Sonani Skills 
    735. Sonani Training and Communication (Pty) Ltd 
    736. Soni Investment 
    737. Sourceworx 
    738. South African Institute of Learning (SAIL) 
    739. South African Abet Development Agency Saada 
    740. South African Business and Technology Institute 
    741. South African Corporate Training Association 
    742. South African Governance And Business College 
    743. South African Technological Academy 
    744. South West Gauteng TVET College 
    745. Southern African Institute Of Public Administration 
    746. SOUTHERN AFRICAN YOUTH MOVEMENT 
    747. Southern Seas Institute Pty Ltd 
    748. Spears Business and Life Coach Consulting 
    749. Spectra Skills Development 
    750. Spectrium 
    751. Spg Promotions And Distributions Cc 
    752. Sseh Pty Ltd 
    753. Sss Consulting Services 
    754. St Kings Institute Of Technology And Business Studies 
    755. Stankay Trading Enterprise 
    756. STARPLEX 408 CC 
    757. Starplex 489 cc 
    758. Stellenbosch University 
    759. Step Ahead Academy (Pty) Ltd 
    760. Stg Consulting Enterprise 
    761. Straightmap (Pty) Ltd 
    762. Summat Training Institute 
    763. SUPREME ICT CONSULTANTS 
    764. Suthu Consulting And Skills Development 
    765. Svavo Holdings (Pty) Ltd 
    766. Swaranang Management Consulting Cc 
    767. Sylman Training Consultants 
    768. Taalnet & It Consultation Cc 
    769. Tachfin Holdings 
    770. Take Note Trading 205 Cc t/a Khululekani Training Centre 
    771. Talent Centre Training 
    772. Talent Emporium Academy (PTY) Ltd 
    773. Talent Sculpture 
    774. Tankimo Trading (Pty) Ltd 
    775. Tanosa Trading CC 
    776. Tasc Business Consulting And Training 
    777. Tcns Resources (Pty) Ltd 
    778. Team Dynamix 
    779. Technogirl Trust 
    780. Tgf Consulting 
    781. Tgh Traders 
    782. The Crimson Co Cc. 
    783. THE GMC GROUP PTY LTD 
    784. The Learning Organization 
    785. The Manto Group 
    786. The National School of Government 
    787. Thembeni Skills Development Trading And Projects 
    788. Thinking Mind Trading 
    789. Thobologo Training And Education Group 
    790. Thodi Technical Training Centre 
    791. Thopasefoka Consulting Pty Ltd 
    792. Three Steps Trading 
    793. Thubelihle Graduate Institute 
    794. Thusanang Skills & Training 
    795. Thuto Lere Community Empowerment Programme 
    796. Thuto Ya Setshaba Training Services (Pty) Ltd 
    797. Thuto-Boswa Education And Training Solution 
    798. Tice 
    799. Tidimatso Trading 
    800. Timnet Management Consulting 
    801. Tinissa Trading 29 PTY Ltd 
    802. Tinotel Communications 
    803. Tipp Focus Training For Leadership 
    804. Tippinggate Business Solutions (Pty) Ltd 
    805. Tirisano Ya Bakwena Consultant 
    806. Tjo Projects And Trading 
    807. Tlaletso Consultants 
    808. Tlhalefang Holdings 
    809. Tloumogale Business Development & Consulting 
    810. Tm Coaching 
    811. Tmi Solutions 
    812. Tmp Training And Development 
    813. Tne Advisory Servises 
    814. To the Throne Music Production 
    815. Tonex Management Solutions 
    816. TPLR and Training Services (PTY) LTD 
    817. Tradesman Consulting And Training Solutions 
    818. Trainers without Borders 
    819. Training At Work (Pty) Ltd 
    820. Training Business 2 Business cc 
    821. Training Consultant and SD College 
    822. Transafric Consulting Pty Ltd 
    823. Transgeneracion Consulting 
    824. Triads Management Services 
    825. Tsebo Ke Bophelo Holdings 
    826. Tsebo Kitso Trainings 
    827. Tsebong Training Centre 
    828. Tshamutengu General Trading Cc. 
    829. Tshepang Consulting & Project 
    830. Tshif Trading 
    831. Tshwane College of Commerce and Computer Studies 
    832. Tshwane Leadership & Management Academy (Tlma) 
    833. Tshwane Training Institute (Pty) Ltd. 
    834. Tsoelapele Consulting Pty Ltd 
    835. Tsoga Re Dire Holdings (Pty) Ltd 
    836. Tsogo-Tlhago Trading Enterprise 
    837. Tummo Development Enterprise 
    838. Tumpu Trading And Projects 
    839. Tuns Trading And Projects (Pty) Ltd 
    840. Twin Peak Technologies 
    841. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    842. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    843. Ubuqhawe Consulting (Pty) Ltd 
    844. Ukhamba Quality Skills 
    845. Ukwakhile Projects (PTY) Ltd 
    846. Umfolozi FET College 
    847. Umlando Projects Pty Ltd 
    848. Umnotho Wamazwe Trading 
    849. Umqondo Business College 
    850. Umsenge Sdcs 
    851. Umsizi Skills Academy 
    852. Unakho Business School 
    853. Unctionized Business Enterprise 
    854. University Of Business Excellence(Pty)Ltd 
    855. University of Fort Hare 
    856. University Of Intellectual Excellence (Pty)Ltd 
    857. University of Johannesburg 
    858. University of North West 
    859. University of Pretoria 
    860. University of Venda 
    861. Unlimited Potential Investments 
    862. Urithi Skills Development 
    863. Ursivox Interactive Systems 
    864. Uweso Consulting (Pty) Ltd 
    865. Uzuri Training Solutions 
    866. Valambya Education and Training Centre (Pty) Ltd 
    867. Valinsight (Pty) Ltd 
    868. Value At Hand 
    869. Vantage Training 
    870. VEB CELE & Associates (Pty) Ltd 
    871. Venado Trading 
    872. Venus Maintenance And Supply Services 
    873. Verge (Pty) Ltd 
    874. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    875. Vhutshilo Health And Training Organisation 
    876. Vibra Skills CC. 
    877. Vicmat Consultants 
    878. Victorious Training Institute 
    879. Viginet Digital Solutions 
    880. Viol Projects 
    881. Vision Africa Training Institute 
    882. Visionary Academy 
    883. VISIONARY SKILLS ACADEMY 
    884. VSL General Trading 
    885. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    886. Vumilia Africa Group 
    887. Vuselela FET College - Klerksdorp Campus 
    888. VUWA PROJECTS 
    889. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    890. Wag Consulting 
    891. Wantshela Consulting 
    892. Waoesi 
    893. Wasteng (Pty) Ltd 
    894. Watera Trading And Projects 
    895. WEINVEST INVESTMENT CC 
    896. Wits University 
    897. WMD Civils Pty Ltd 
    898. Wongintuthuko Projects 
    899. Workskills Training Solution 
    900. World Pace Development And Training Institute 
    901. World Wide Mice 
    902. Xharo Skills Transfer Pty (Ltd) 
    903. Ya Hina Management Consulting And Projects 
    904. Yamangcuse Consulting 
    905. Yaphi Consulting Services 
    906. Yellow Media Publishers 
    907. Yovuyo (Pty) Ltd 
    908. Zack Donelly Solutions PTY LTD 
    909. Zag Consultants 
    910. Zambezi Accounting (Pty) Ltd 
    911. Zanda Izifiso Ezinhle 
    912. Zealot Business College 
    913. Zikhali Trading (Pty) Ltd 
    914. Ziya Investment Holdings Pty Ltd 
    915. Zizi-Consulting Services (Pty) Ltd 
    916. Zj Africa Learn (Pty)Ltd 
    917. Zmg Consulting 
    918. Zwavhudi Business School (Pty) Ltd 
    919. Zwelixoliletrading Enterprise 
    920. Zwide Ka- Langa Dynamics 


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