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 
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   

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 



    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.