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: 

Administer accounting and budgeting for input into municipal financial resource management 
SAQA US ID UNIT STANDARD TITLE
123458  Administer accounting and budgeting for input into municipal financial resource management 
ORIGINATOR
SGB Administration 
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-Fundamental  Level 4  NQF Level 04  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 
Learners working towards this standard will be working within a Public Sector environment, specializing in Municipal Finance Management and Administration, where the acquisition of competence against this standard will add value to a technical finance and administration functions in a municipality. This standard will also add value to public officials who are seeking to develop a career pathway towards an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of and applying various elements of a municipal accounting system.
  • Implementing and using the municipal accounting information system.
  • Processing payroll transactions in a municipality.
  • Applying the principles of budgeting to budget for financial resources of a municipality.
  • Planning and preparing a budget and financial reporting cycle.
  • Explaining and applying accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts to effectively monitor control accounts. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner is competent in:
  • Communication at NQF Level 3, or equivalent.
  • Mathematical Literacy at NQF Level 3, or equivalent.
  • Computer Literacy at NFF Level 3, or equivalent. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of and apply various elements of a municipal accounting system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The need for consistency and objectivity in municipal accounting is explained in the context of information reliability. 

    ASSESSMENT CRITERION 2 
    The accounting concepts underlying financial reporting in the municipal sector are explained to delineate to discipline of municipal accounting. 

    ASSESSMENT CRITERION 3 
    The main provision of the regulatory framework for GRAP is explained to provide the basis for current municipal reporting practices. 

    ASSESSMENT CRITERION 4 
    The municipal chart of accounts is used to record financial transactions and to apply sound municipal accounting practices. 

    ASSESSMENT CRITERION 5 
    The roles of different forms of municipal accounting books is explained with examples of processed financial transactions. 

    ASSESSMENT CRITERION 6 
    T-accounts are used to analyse the effects of various transactions on the financial statements of a municipality. 

    ASSESSMENT CRITERION 7 
    A trial balance is extracted from municipal general ledger to provide a basis for the preparation of end-of period financial statements. 

    SPECIFIC OUTCOME 2 
    Implement and use the municipal accounting information system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Cash and bank accounts are prepared to provide information needed to manage liquidity of the municipality. 

    ASSESSMENT CRITERION 2 
    Accounts for customers and creditors are prepared to provide management with information required to management working capital. 

    ASSESSMENT CRITERION 3 
    Statutory accounts are prepared to help support preparation of various statutory returns to other state agencies. 

    ASSESSMENT CRITERION 4 
    The requirements for audit and basic processes undertaken are identified as part of controls of an accounting system. 

    ASSESSMENT CRITERION 5 
    Different forms of errors that occur in an accounting system are identified and necessary accounting entries prepared to correct them. 

    SPECIFIC OUTCOME 3 
    Process payroll transactions in a municipality. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Municipal payroll functions and deductions are explained with reference to controls required for payroll transactions. 

    ASSESSMENT CRITERION 2 
    Municipal employee earnings and related deductions are calculated and used to complete a payroll register. 

    ASSESSMENT CRITERION 3 
    Employee earnings and deductions are recorded and used to prepare relevant reports. 

    ASSESSMENT CRITERION 4 
    Knowledge and functioning of payroll software used by a municipality is demonstrated in processing payroll transactions and reports. 

    SPECIFIC OUTCOME 4 
    Apply the principles of budgeting to budget for financial resources of a municipality. 
    OUTCOME RANGE 
    Budgeting principles include but are not limited to budget formats, performance budgeting, principles of public expenditure management, and enabling legislation. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The role of a municipal budget in financial management process is explained with reference to the components of a service delivery budget implementation plan and integrated development plan. 

    ASSESSMENT CRITERION 2 
    The importance of a service budget implementation plan is explained with reference to the budget/IDP link. 

    ASSESSMENT CRITERION 3 
    The key stages in the municipal budgeting process are described with reference to roles played by the municipal mayor and municipal manager in the management of municipal financial affairs. 

    ASSESSMENT CRITERION 4 
    Various budget formats are identified and used to prepare departmental budgets in a municipality. 

    ASSESSMENT CRITERION 5 
    Approaches used to budget various budget items in the municipal budget are identified and differentiated by preparing budget schedules for inclusion in the municipal budget. 

    ASSESSMENT CRITERION 6 
    Different budget preparation dates required by the National Treasury are identified and used in the preparation of a budget time table. 

    SPECIFIC OUTCOME 5 
    Plan and prepare a budget and financial reporting cycle. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Roles and responsibilities of municipal political executives and senior management required by the local government legislative framework for budgeting are identified in the compilation of a budget preparation and financial reporting cycle. 

    ASSESSMENT CRITERION 2 
    A municipal budget and financial reporting calendar is prepared in accordance with the legislation. 

    ASSESSMENT CRITERION 3 
    Static budget variances are prepared on the basis of a comparison between actual financial results and budgeted amounts. 

    ASSESSMENT CRITERION 4 
    Budget is monitored on an ongoing basis and any discrepancies reported for remediation. 

    SPECIFIC OUTCOME 6 
    Apply accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts. 
    OUTCOME RANGE 
    Accrual accounting procedures include VAT calculations, Depreciation calculation, interest calculations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The effect of prepayments on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 2 
    The effect of accruals on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 3 
    The principle of control accounts is applied in the preparation of cash, debtors' and creditors' accounts. 

    ASSESSMENT CRITERION 4 
    Sources of information for compiling creditors' and debtors' control accounts are identified and used to prepare relevant control accounts. 

    ASSESSMENT CRITERION 5 
    Knowledge of procedures affecting the use of control accounts is used to prepare periodic reconciliation statements. 

    ASSESSMENT CRITERION 6 
    Accruals and expenses are identified and measured in a balance sheet. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • Any 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 learner must demonstrate an understanding of:
  • Accounting principles and procedures.
  • Public Finance Management Act.
  • Municipal Finance Management Act.
  • Municipal Accounting Policies and Procedures.
  • Divisional of Revenue Act.
  • Roles and responsibilities of municipal officials . 

  • 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 to prepare municipal accounts. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation or community to gather all relevant information data to complete books of account. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to comply with municipal accounting deadlines and criteria. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information in order to record source information and gather data for the completion of books of account. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to advise and report on accounting matters. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in effectively compiling books of account. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to accounting principles do not exist in isolation due to the interdependency of accounting information. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by integrating the fundamental principles of municipal accounting into all various work contexts. 

    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  50372   Further Education and Training Certificate: Municipal Finance and Administration  Level 4  NQF Level 04  Reregistered  2023-06-30  LG SETA 
    Elective  58644   National Certificate: Local Government Support Services  Level 3  NQF Level 03  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.
     
    1. A4 Consultancy CC 
    2. ABA Sebenzi 
    3. AfroXpert Performance Developement cc 
    4. Amabamba Recruitment 
    5. ARMS - Audit & Risk Management Solutions 
    6. Asiphokuhle Training and Research Institute 
    7. AVAX SA 481 CC. T/A Mandisa Development Services 
    8. Bantubanye Skills 
    9. BF QUALITY SOLUTIONS (PTY) LTD 
    10. Boni Africa Events & Development 
    11. Break The Chains Development Services 
    12. Buena Vista Learning Academy 
    13. Change Strategies Consulting Services CC 
    14. Crimsonblu (PTY) LTD 
    15. CTAM Training and Consulting 
    16. CTC College(PTY) LTD. 
    17. Development Bank of Southern Africa (DBSA) 
    18. DialNx Consultants 
    19. Ditirelo Skills Development Services 
    20. Elective Training Institute Enterprise CC 
    21. Elvis Koena Consulting (Pty) Ltd 
    22. Execuprime Business College (Pty) Ltd 
    23. Express Model 405 
    24. Glere Skills and Consultants 
    25. Glo Leb Training & Development 
    26. Green Horizon Consulting (Pty) Ltd 
    27. Growth Management Consulting 
    28. Gudlhuza Development Solutions cc 
    29. Hamonate Consulting 
    30. Hlaniki Investment Holdings 
    31. Inafrica General Trading Pty LTD 
    32. IQ Skills Academy (PTY) LTD. 
    33. Iziko Capacity Building CC. 
    34. Jobafrik Consulting 
    35. KALIDEEN MANAGEMENT SERVICES 
    36. Kamanga Skills Projects 
    37. Kernel Management and Consulting (PTY) LTD. 
    38. Kgolo Institute 
    39. Khabolwazi Pty LTD 
    40. KHOSITHI TRAINING 
    41. Kia Chuma 
    42. KOKANO PROJECTS PTY LTD 
    43. Lewerb Holdings (PTY) Ltd 
    44. Mabuya Amahle Trading 
    45. Maile Consulting 
    46. Makavila Suppliers CC. 
    47. Management College of Southern Africa (MANCOSA) 
    48. Mangalani Business Enterprises 
    49. Masemase Consultancy CC. 
    50. Mashphe Logistics Services 
    51. Mass Computer Training And Printers 
    52. Miczo's Enterprise 
    53. Mortarboard Training Solutions 
    54. Mosadikago Trading Cc 
    55. Nemalale Eagles Consultancy CC 
    56. Nhlahle Development Agency 
    57. NJ & L Trading Enterprise CC. 
    58. NOMAKU TRADERS CC 
    59. NS Global Academy 
    60. Outeniqua Leadership Institute 
    61. Paseka Business Enterprise 
    62. Pioneer Business Consulting 
    63. Power Rush Trading 170 CC. 
    64. Sinokuhle Konke Trading Enterprise 
    65. Tadi Training & Development Institute 
    66. Tloumogale Business Development & Consulting 
    67. Tshamutengo General Dealers CC. 
    68. Umfolozi FET College 
    69. Umqondo Consultancy 
    70. University of Venda 
    71. Vicmat Consultants 
    72. Vuselela FET College - Central Office 
    73. Vuselela FET College - Klerksdorp Campus 
    74. Ya Hina Management Consulting and projects 
    75. YAB Business Solutions (Pty)Ltd 
    76. Zerben Management Solutions 



    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.