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 the budget function in a business unit

SAQA US ID	UNIT STANDARD TITLE
13941	Apply the budget function in a business unit
ORIGINATOR
SGB Generic Management
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-
FIELD			SUBFIELD
Field 03 - Business, Commerce and Management Studies			Generic Management
ABET BAND	UNIT STANDARD TYPE	PRE-2009 NQF LEVEL	NQF LEVEL	CREDITS
Undefined	Regular-Fundamental	Level 4	NQF Level 04	5
REGISTRATION STATUS		REGISTRATION START DATE	REGISTRATION END DATE	SAQA DECISION NUMBER
Passed the End Date - Status was "Reregistered"		2006-03-14	2006-11-16	SAQA 0160/05
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2007-11-16		2010-11-16

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 is replaced by:

US ID	Unit Standard Title	Pre-2009 NQF Level	NQF Level	Credits	Replacement Status
242810	Manage Expenditure against a budget	Level 4	NQF Level 04	6

PURPOSE OF THE UNIT STANDARD

This unit standard is intended for managers of small businesses and junior managers of business units in larger organisations. The term business unit in this unit standard implies a small business, cost center, section or department.

Junior managers include, but are not limited to team leaders, supervisors, first line managers and section heads. The position is term is used to describe the first level of management in an organisation at which an employee has other employees reporting to him/her.

The qualifying learner is capable of:

Explaining the concept of budgeting in a business unit.

Analysing the budget needs of a business unit.

Presenting and justifying a proposed budget for a business unit.

Monitoring and controlling actual expenses and revenue against projected expenses and revenue.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

There is open access to this unit standard. Learners should be competent in Communication and Mathematical Literacy at NQF Level 3.

UNIT STANDARD RANGE

For the purpose of this unit standard the term business unit is used to mean a cost center, department or small business.

Expenditure includes, but is not limited to payments, commissions payable, claims, management expenses and remuneration.

Specific Outcomes and Assessment Criteria:

SPECIFIC OUTCOME 1

Explain the concept of budgeting in a business unit.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. The concept of a budget is explained with reference to income and expenditure in relation to a specific business unit.

ASSESSMENT CRITERION 2

2. The items that make up gross revenue are identified for a specific business unit.

ASSESSMENT CRITERION 3

3. The items that make up expenditure in a business unit budget are listed with reference to cost of sales and cash outflows.

ASSESSMENT CRITERION 4

4. The budgeting technique appropriate to the type of budget is explained with reference to the purpose of the budget.

ASSESSMENT CRITERION 5

5. The relationship between the selected budgeting technique and the organisation's budgeting requirements is explained for a specific organisation.

SPECIFIC OUTCOME 2

Analyse the budget needs of a business unit.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. The budget needs are identified against the business plan of the business unit.

ASSESSMENT CRITERION 2

2. The implications of the identified budgeting needs of a business unit are explained with reference to management expenses and economic viability.

ASSESSMENT CRITERION 3

3. Past budgets of a business unit are analysed to forecast budget needs.

ASSESSMENT CRITERION 4

4. The concept of a zero based budget is applied in order to prepare a budget proposal.

ASSESSMENT CRITERION 5

5. A budget breakdown is prepared for a business unit with reference to planned activities and estimated costs.

ASSESSMENT CRITERION 6

6. The estimated costs of a budget breakdown are substantiated and an indication is given of how the required figure was calculated.

ASSESSMENT CRITERION 7

7. Project timeframes for income and expenditure are estimated for a specific business unit activity.

ASSESSMENT CRITERION 8

8. Internal and external constraints on a budget are identified with reference to planned activities, available resources, market size and unpredictable changes.

SPECIFIC OUTCOME 3

Present and justify a proposed budget for a business unit.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. Proposed activities are presented and substantiated in terms of cost benefit returns.

ASSESSMENT CRITERION 2

2. The budgeted amounts for the proposed activities are justified in terms of research, rational projections and previous experience.

SPECIFIC OUTCOME 4

Monitor and control actual expenses and revenue against projected expenses and revenue.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. An existing system is used to ensure budget items are recorded correctly.

ASSESSMENT CRITERION 2

2. A variance report is analysed and corrective measures are proposed to address the situation.

ASSESSMENT CRITERION 3

3. Feedback on the budgetary situation of a business unit is provided with reference to variance, actions taken to correct any variance and notable trends.

ASSESSMENT CRITERION 4

5. Past experience relating to income and costs is used to project future activities and make changes to a current budget.

ASSESSMENT CRITERION 5

4. Control systems are proposed to monitor and control revenue and expenses.

UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS

Assessment of this Unit Standard should be contextual and practical.

Assessors must be registered as assessors with the Services ETQA or an ETQA that represents the sectors in which the learner is employed.

Moderators must be registered as assessors with the Services ETQA, or with an ETQA that has a Memorandum of Understanding with the Services ETQA.

The mechanisms and requirements for moderation should be applied in accordance with the requirements of the relevant ETQA.

Assessment should include both formative and summative assessment.

Training providers must be accredited by the Services ETQA or with an ETQA that has a Memorandum of Understanding with the Services ETQA.

Critical Cross-field Outcomes (CCFO):

UNIT STANDARD CCFO ORGANISING

Learners are able to make decisions in determining the budget needs of a business unit and in monitoring and controlling revenue and expenses.

UNIT STANDARD CCFO COLLECTING

Learners are able to collect, organise and evaluate information in order to forecast budget needs and prepare a budget for a business unit.

UNIT STANDARD CCFO COMMUNICATING

Learners are able to communicate effectively in presenting and justifying a proposed budget for a business unit.

UNIT STANDARD CCFO DEMONSTRATING

Learners are able to demonstrate an understanding of the world as a set of related systems when aligning a business unit`s budget needs and budget technique to an organisation`s budget.

UNIT STANDARD NOTES

This unit standard has been replaced by unit standard 242810, which is " Manage Expenditure against a budget ", Level 4, 6 credits.

QUALIFICATIONS UTILISING THIS UNIT STANDARD:

	ID	QUALIFICATION TITLE	PRE-2009 NQF LEVEL	NQF LEVEL	STATUS	END DATE	PRIMARY OR DELEGATED QA FUNCTIONARY
Core	20175	National Certificate: Hygiene and Cleaning Supervision	Level 3	NQF Level 03	Passed the End Date - Status was "Reregistered"	2023-06-30	SERVICES
Core	61595	Further Education and Training Certificate: Business Administration Services	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	As per Learning Programmes recorded against this Qual
Core	50309	Further Education and Training Certificate: Environmental Practice	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	LG SETA
Core	48664	Further Education and Training Certificate: Mail Supervision	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	SERVICES
Core	65110	Further Education and Training Certificate: Management	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2009-03-14	As per Learning Programmes recorded against this Qual
Core	57898	Further Education and Training Certificate: Printing and Manufacture of Packaging	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2015-06-30	FPMSETA
Core	49155	Further Education and Training Certificate: Shipping	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	TETA
Core	49197	Further Education and Training Certificate: Social Housing Supervision	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	PSETA
Core	48906	Further Education and Training Certificate: Supervision of Wastewater Reticulation Operations	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2008-02-19	Was EWSETA until Last Date for Achievement
Core	48640	National Certificate: Financial Services Management	Level 4	Level TBA: Pre-2009 was L4	Passed the End Date - Status was "Reregistered"	2023-06-30	INSETA
Core	36436	National Certificate: Local Economic Development	Level 4	Level TBA: Pre-2009 was L4	Passed the End Date - Status was "Reregistered"	2023-06-30	LG SETA
Core	50438	National Certificate: Immigration Services	Level 5	Level TBA: Pre-2009 was L5	Passed the End Date - Status was "Registered"	2009-06-29	Was PSETA until Last Date for Achievement
Fundamental	49451	Further Education and Training Certificate: Plastics Manufacturing	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	MERSETA
Elective	57121	National Certificate: Rockbreaking: Quarrying	Level 3	NQF Level 03	Passed the End Date - Status was "Registered"	2008-09-17	Was MQA until Last Date for Achievement
Elective	57692	Further Education and Training Certificate: Carbonate Materials Manufacturing Processes	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	MQA
Elective	49021	Further Education and Training Certificate: Debt Recovery	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	FASSET
Elective	50021	Further Education and Training Certificate: Inspection and Assessment (Non-Metallics)	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	MERSETA
Elective	49649	Further Education and Training Certificate: Long-term Insurance	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	INSETA
Elective	66609	Further Education and Training Certificate: Retail Insurance	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	As per Learning Programmes recorded against this Qual
Elective	49489	Further Education and Training Certificate: Road Transport Management in the Public Sector	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	TETA
Elective	66610	Further Education and Training Certificate: Short Term Insurance	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-07-30	As per Learning Programmes recorded against this Qual
Elective	57613	Further Education and Training Certificate: Short-Term Risk Management	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2012-06-30	INSETA
Elective	57713	Further Education and Training Certificate: Specialist Security Practices	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	SAS SETA
Elective	48910	Further Education and Training Certificate: Water Purification Processes	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2023-06-30	EWSETA
Elective	79246	Further Education and Training Certificate: Wild Land Fire Fighting	Level 4	NQF Level 04	Passed the End Date - Status was "Reregistered"	2015-06-30	FPMSETA
Elective	23976	National Certificate: Local Employment and Skills Development Practices	Level 4	NQF Level 04	Passed the End Date - Status was "Registered"	2006-08-13	PSETA
Elective	36153	National Certificate: Polymer Composite Fabrication	Level 4	Level TBA: Pre-2009 was L4	Passed the End Date - Status was "Reregistered"	2023-06-30	MERSETA
Elective	49397	National Certificate: Wholesale and Retail Operations Supervision	Level 4	Level TBA: Pre-2009 was L4	Passed the End Date - Status was "Reregistered"	2023-06-30	W&RSETA
Elective	49511	National Certificate: Lift Inspection	Level 5	Level TBA: Pre-2009 was L5	Passed the End Date - Status was "Reregistered"	2023-06-30	MERSETA

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.	ADT SECURITY SERVICES PTY LTD
2.	ADT SECURITY SERVICES PTY LTD CAPE TOWN
3.	AIM TRAINING ACADEMY
4.	AIM TRAINING ACADEMY CAMP SKUKUZA
5.	Airports Company South Africa SOC Ltd Braamfischer International Airport
6.	Airports Company South Africa SOC Ltd Cape Town International Airport
7.	Airports Company South Africa SOC Ltd East London
8.	Airports Company South Africa SOC Ltd George
9.	Airports Company South Africa SOC Ltd Kimberley Airport
10.	Airports Company South Africa SOC Ltd King Shaka International Airport
11.	Airports Company South Africa SOC Ltd OR Tambo International Airport
12.	Airports Company South Africa SOC Ltd Upington
13.	Airports Company South Africa SOC Ltd Walmer
14.	AKAF BODYGUARDS
15.	Aldabri 106 Institute for Quality Pty Ltd
16.	Aqua Training Centre Pty Ltd
17.	Arctic Fox Security
18.	ATLEGANG CONSULTING CC
19.	Bahale Monakedi Trading & projects pty Ltd
20.	Bidvest Protea Coin Durban
21.	Bidvest Protea Coin Port Elizabeth
22.	Bidvest Protea Coin Rustenburg
23.	BKL Group Pty Ltd
24.	BLACKEN SECURITY SERVICES
25.	BRAINWAVE PROJECTS 1928
26.	BRIGHTSTAR SECURITY SERVICE AND CLEANING CC
27.	Bull's Business and Skills Training Institute
28.	CB Security Pty Ltd
29.	CC Protection and Investigation Services Kimberley
30.	Chithi Holdings
31.	Chithi Holdings Kroonstrad
32.	CKN Securiy Services
33.	COLLINS SEBOLA FINANCIAL SERVICES (PTY)
34.	D & K MANAGEMENT CONSULTANTS
35.	DHW SECURITY AND TRAINING SERVICES
36.	DINALEDI MANAGEMENT AND SERVICES
37.	Dru-A Professional Training Consultancy
38.	DWANDZANI PROJECTS CC
39.	E FOCUS ENTERPRISE (PTY) LTD
40.	EDU - FLEET
41.	Edutel Wholesale & Retail Academy
42.	EEL PROTECTION SERVICES THEMBALUVHILO
43.	EKHURHULENI SHOOTING AND TRAINING ACADEMY
44.	ENGIE SECURITY SERVICES TRAINING AND DEVELOPMENT CENTRE PTY LTD
45.	ENPOWER TRAINING SERVICES PTY LTD
46.	ERGO MAPHELONG INSTITUTE (PTY) LTD
47.	EYABANTU BUSINESS & SKILLS DEVELOPMENT T/A EYABANTU SAFETY AND SECURITY ACADEMY DURBAN
48.	FAKUDE FAMILY SECURITY CC
49.	Falcon Business Institute (PTY
50.	Fidelity Security Services
51.	FIDELITY SECURITY SERVICES DURBAN
52.	FIDELITY SECURITY SERVICES PORT ELIZABETH
53.	Focus Africa Advisory
54.	FORUM SEKURITEIT
55.	Gemini Training And Development Pty Ltd
56.	GENESIS K9 GROUP (PTY) LTD
57.	Getsmarter
58.	GUNDO SECURITY & SUPPLY CC
59.	Hadassah Security Consultants Cc
60.	HAZOEMA TRADING ENTREPRISE CC
61.	HJ Brummer Consultants
62.	HJN PROTORIA BRANCH 02
63.	IJABA INTERGRATED SECURITY SERVICES (PTY) LTD
64.	Ikhwezi Training Institute (Pty) Ltd
65.	IMVULA SKILLS DEVELOPMENT ACADEM Y 9PTY) LTD -DRBAN BRANCH
66.	IMVULA SKILLS DEVELOPMENT ACADEMY
67.	Inkwe Sekuriteit Bk
68.	INTEGRATED SECURITY AND MANGEMENT SOLUTIONS (PTY) LTD
69.	IPELENG RISK MANAGEMENT SERVICES PTY LTD
70.	ITO FOCUS PHOLE
71.	K9 REVELATION SERVICES
72.	KALLVEST (PTY) LTD
73.	KNO SECURITY AND SUPPLY SERVICES (PTY) LTD
74.	Legal Environment Safety & Health Requirements cc
75.	Lesedi Security And Training Servic Es
76.	Life Long ABET Consulting
77.	MABUSETSA ENTERPRISES (PTY) LTD
78.	Mahayi HRD Services cc
79.	Makhuba Development Projects CC
80.	Mamuhle Academy
81.	MAS SAFE SECURITY CC
82.	Mashushe ETDP Trading and Projects
83.	Mason Consultancy Pty Ltd
84.	MASUTHA TRAINING AND SECURITY SERVICES
85.	MATIMBA SAFETY AND SECURITY (PTY) LTD
86.	Matsila Holdings
87.	Metrorail Durban
88.	MIDI GENERAL TRADING PTY LTD
89.	MIDRAND TRAINING ACADEMY PTY LTD
90.	MILITES DEI SECURITY SERVICES (PTY) LTD
91.	Mintirho Development Services
92.	MJAYELI SECURITY (PTY) LTD
93.	MKHAYA SOLUTIONS GROUP
94.	MMASEBKO TRAINING SECURITY CENTRE
95.	Mtomntwana Roadmarking Pty Ltd
96.	MUHANGWENE DEVELOPMENT ENTERPRISE
97.	MUTENDA SECURITY SERVICES CC
98.	Nalengmokoni Investors (Pty) Ltd
99.	Nanikie Security Guard
100.	National Security and fire Pty Ltd
101.	Nexum College and Trading
102.	NS 64 BUSINESS ENTERPRISE
103.	Nsirhelelo Security Services Pty Ltd
104.	Nu Law Firearm Compliance Pty Ltd Bellville
105.	NU LAW FIREARMS COMPLIANCE
106.	Octaves Group
107.	OMEGA RISK SOLUTIONS
108.	Omega Risk Solutions Cape Town
109.	Omega Risk Solutions Hatfield
110.	Omega Risk Solutions Mpumalanga
111.	Orbis Security Solutions Pty Ltd
112.	P and R Development and Training (Pty) Ltd
113.	Phambile Skills Training (Pty) Ltd
114.	Phephani Learnerships cc
115.	Pioneer Business Consulting
116.	PMA Holdings (PTY ) LTD.
117.	PRO SECURE PTY LTD
118.	PROTEA COIN GROUP (ASSETS IN TRANSIT AND ARMED REACTION)
119.	PTDEV (Pty) Ltd
120.	RAMAZWI SECURITY SERVICES CC
121.	Red Ant Security Relocation and Eviction Services Pty Ltd
122.	Reflections Development Institute
123.	Resonance Institue of Learning
124.	RISENGASECURITY TRAINING SERVICES
125.	ROMULA BUSINESS ENTERPRISES T/A SIYAFUNDA SECURITY ACADEMY
126.	SA Crime Patrols Durban North
127.	SA Maritime School and Transport College
128.	SAHARA EDUCATION. TRAINING. DEVELOPMENT
129.	SAHO INVESTMENT CC
130.	Sebenzisanane Human Capital
131.	SECURITAS SPECIALIZED SERVICES PTY LTD
132.	SECUTRAIN
133.	SHAMARIAH SECURITY AND TRAINING
134.	SILWAYIPHI CLEANING SECURITY SERVICES
135.	SIPHEFU BUSINESS SOLUTIONS (PTY) LTD
136.	SIPHOCOPS SECURITY 111 KERK STREET MEUBEL SENTRUM JHB
137.	SIVA SECURITY SERVICES
138.	South African Corporate Training Association
139.	SOUTH AFRICAN POLICE SERVICE BASIC TRAINING PROVISION
140.	Staff Management Services
141.	STALLION LEARNING CENTRE PTY LTD
142.	T Mabuya & Associates CC
143.	Talent Centre Training
144.	TASA RISK MANAGEMENT
145.	Tasc Business Consulting and Training
146.	Tembe Service Providers
147.	THINGA SECURITY TRAINING SERVICES CC
148.	THLAPI SECURITY AND PROJECTS (PTY) LTD
149.	Tovani Traiding 299
150.	Tsaroga Phoka Security and General Trade
151.	Tshwane Training Institute (PTY) LTD.
152.	TSU PROTECTION SERVICES
153.	TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS
154.	TYEKS SECURITY SERVICES
155.	TZANEEN TRAINING CENTRE LIMPOPO
156.	Umbuso Training Services
157.	UNLOCK INNOVATIONS (PTY) LTD
158.	VALLEY TRAINING ACADEMY
159.	VITAL SKILLS CC
160.	VSS AND TRAINING TRADING AS VALLIENT SECURITY SERVICES
161.	VUSA - ISIZWE SECURITY (PTY) LTD BENONI
162.	VUSA ISIZWE SECURITY SERVICES (PTY) LTD
163.	WEINVEST INVESTMENT CC
164.	WILLSHIR TRADING
165.	WISE GUY ACADEMY (PTY) LTD
166.	Zerben Management Solutions
167.	ZEVOLI 9 PTY LTD