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 QUALIFICATION: 

Certificate: Local Government Accounting 
SAQA QUAL ID QUALIFICATION TITLE
59751  Certificate: Local Government Accounting 
ORIGINATOR
Association of Accounting Technicians (AAT) (previously AETA) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National Certificate  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  120  Level 3  NQF Level 03  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
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 qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

The purpose of this qualification is to provide the learner with the skills, competence, knowledge and understanding to effectively fulfil an accounts clerk type role in local government.

This enables learners to develop work relevant competence, as an aid to employment and career progression. It also enables learners to progress further, using the excellent progression routes on to the registered Certificate, Advanced Certificate and Diploma levels of the AAT Diploma in Accounting and also ultimately, the ACCA or CIMA qualifications or SAICA membership. The qualification also allows learners access to lifelong professional development and support, through the opportunity to take up full membership of the AAT, the largest professional body for accounting technicians.

The qualification benefits employers in local government as the qualification is tailored specifically to their needs and they can have confidence in the ability of trained staff and can recruit or promote accounting technicians, knowing that they have proved ability to do the required work.

The qualification makes a positive contribution to South Africa's transformation agenda, by developing skills at technician level in the municipalities and providing recognition for those who have developed workplace skills but have not had the opportunity to gain formal qualifications. It is an open access qualification, requiring a good standard of literacy and numeracy, but not requiring the learner to hold formal qualifications. The delivery and assessment structure have been specifically designed to be suitable for this particular group of learners, who are likely to have little or no experience of previous formal qualifications.

It benefits the South African economy by ensuring that the people responsible for accounting technicians` work in the municipalities are skilled, competent people. This is essential for organisational success in the local government field.

Rationale:

Qualified accounting technicians, with a qualification awarded by an internationally recognised awarding body, make a valuable and critical contribution to organisational and national economic success. The Local Government Accounting Award gives learners access to enter the accounting field. Every senior accountant needs the support of skilled, competent accounting technicians to undertake the more routine and operational work. The importance of technician level training has been recognised by the Eastern, Central and Southern African Federation of Accountants (ECSAFA), by its adoption of occupational standards for accounting technicians. ECSAFA includes South African representation, and this endorsement demonstrates the relevance of the qualification to the South African economy and employment market. The South African Institute of Chartered Accountants (SAICA) is a partner in the development of this award and is championing this as a direct measure to increase the skills base in accounts departments in local government in the municipalities.

Those holding the qualification can work in a number of positions, including accounts clerk, wages clerk, accounts assistant, sales ledger clerk, tax assistant, bookkeeper. Many will be able to progress to become more senior in the accounts field and move on to hold positions such as Financial Controller and Accounts Manager. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that the learners accessing this qualification are competent in language, literacy, communication and mathematical literacy at NQF Level 4. The qualification is open access and providers will assess the suitability of potential learners in terms of their literacy and numeracy.

Recognition of Prior Learning:

The course provider undertakes an initial assessment to determine at which stage of the qualification the learner should start. This involves examining their previous learning and current skills in accounting. Those with no accounts experience would usually start at the beginning and those with some accounts experience might proceed directly to some of the assessments. 

RECOGNISE PREVIOUS LEARNING? 

EXIT LEVEL OUTCOMES 
1. Demonstrate competence in the processing of sales and receipts.

2. Process purchases and payments correctly.

3. Be able to process petty cash, reconcile accounts.

4. Present financial data for internal use.

5. Monitor and control cash receipts and payments.

6 Manage cash balances effectively.

7. Be able to grant credit accurately.

8. Monitor and control the collection of debts.

9. Apply general principles and procedures for ethical compliance expected within the accounting sector.

10. Develop, maintain and apply ethics in employer/employee situations and in public practice.

Perform effectively in the workplace:
  • Identify and prioritise work tasks taking account of organisational procedures and prepare a work plan.
  • Monitor and report progress against work plans and deadlines, adapting as necessary.
  • Communicate courteously with, and support, colleagues in work tasks to build effective working relationships.
  • Follow organisational procedures to find workable solutions to conflicts or difficulties in working relationships.
  • Review and evaluate performance and identify and agree training and development needs and objectives taking account of current work tasks and career goals.
  • Organise and monitor your work area so that conditions promote an effective and efficient working environment.
  • Refer problems and queries to the appropriate person where resolution is beyond your authority or expertise. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Oucome 1:
  • Prepare sales invoices from source documents.
  • Prepare sales credit notes from correspondence or other relevant source documents and ensure authorization.
  • Code sales invoices and credit notes.
  • Enter sales invoices and credit notes into sales day book and sales returns day Book.
  • Post sales invoices and credit notes into the subsidiary (sales) ledger and main (general) ledger.
  • Check receipts against records.
  • Deal with discrepancies.
  • Enter receipts into the cashbook, subsidiary ledger and main ledger.
  • Prepare paying in documents.
  • Produce statements of account for debtors.
  • Write to customers in an appropriate style to request payment of an overdue Account.

    Associated Assessment Criteria for Exit Level Oucome 2:
  • Check suppliers invoices for accuracy and against source documents.
  • Check calculations, including discounts, on suppliers invoices and credit notes.
  • Check suppliers credit notes against correspondence or other relevant source documents.
  • Code purchase invoices and credit notes.
  • Enter purchase invoices and credit notes into the purchases day book and purchases returns day book.
  • Post invoices and credit notes into the subsidiary (purchases) ledger and main (general) ledger.
  • Calculate supplier payments from source documents.
  • Schedule payments and types of payment, as per company policy.
  • Enter payments in cashbook and ledgers.
  • Write to suppliers to resolve discrepancies in invoices.
  • Make payments to employees and record those payments.

    Associated Assessment Criteria for Exit Level Oucome 3:
  • Operate a petty cash system, including imprest system.
  • Reconcile petty cash control account with cash in hand and petty cash book.
  • Update cashbook from source documents.

    Associated Assessment Criteria for Exit Level Oucome 4:
  • Recognise cost centres and elements of costs and extract and code income and expenditure from orders and invoices.

    Associated Assessment Criteria for Exit Level Oucome 5:
  • Power up the computer and use passwords to access the system, software and data files.
  • Save, back up and print data files.
  • Maintain security and confidentiality of data, passwords, disks etc, so that potential risks are minimized.
  • Exit from software and safely close down the computer.

    Associated Assessment Criteria for Exit Level Oucome 6:
  • Identify and apply the fundamental principles of honesty and integrity.
  • Recognise the principles of effective Continuing Professional Development (CPD) to maintain professional and technical competence (to include sources of advice and information outside formal learning).
  • Recognise and explain why certain types of information should be regarded as confidential.
  • Identify circumstances when it would be appropriate to disclose confidential information.
  • Identify the key issues which ensure professional services are performed within the scope of professional ethics guidance.
  • Make critical decisions to identify appropriate ethical behaviour when interacting with others in a variety of circumstances.
  • Refer and seek advice from relevant sources for issues beyond own professional competence.
  • Discuss agree and resolve any ethical conflict.

    Associated Assessment Criteria for Exit Level Oucome 7:
  • Describe the type of culture within local government which supports and promotes high ethical values and helps resolve any conflict of loyalties.
  • Identify scope of professional liability.
  • Ensure that confidentiality procedures are followed at all times.

    Assessment criteria associated with cross critical field outcomes:

    The Organisation:
  • Understanding of the organisation's business transactions, accounting systems and procedures including the in-putting, holding, protecting and transmitting of data through the use of computers (Elements 1, 2 and 3).
  • Cost centres and coding structures within the organisation (Element 1).
  • Understanding the organisational structure and reporting systems (Elements 1 and 2).
  • Basic awareness of the outside bodies to which the organisation reports including the VAT office (Element 1).
  • The organisation's requirements and procedures for protecting against risk, avoiding viruses and maintaining confidentiality where necessary (Elements 1, 2 & 3).
  • The need for, and awareness of, health, safety and security provisions which apply to organisations (Element 3).
  • Awareness of, and appropriate actions to deal with, hazards within organizations (Element 3).
  • Planning the work environment to allow maximum effectiveness and efficiency in the performance of duties (Elements 2 and 3).
  • Prioritising and planning duties to achieve maximum effectiveness and efficiency (Elements 1, 2 and 3).
  • Team working and procedures to deal with conflict (Element 3).

    Integrated assessment:

    Assessment of competence, knowledge and understanding is undertaken through a combination of competence based tests, assessments and work based simulations. 

  • INTERNATIONAL COMPARABILITY 
    The Qualification is directly related to and provides progression to the AAT Accounting Qualification, which is delivered in 16 countries and recognised internationally. The Qualification allows learners entrance into the accountancy profession. 

    ARTICULATION OPTIONS 
    The qualification is also a first stepping stone on the route to senior or chartered accountancy qualifications and higher education. 

    MODERATION OPTIONS 
    Moderation of the assessments is undertaken by subject matter experts engaged directly by the AAT. Each assessment centre must undertake internal quality assurance moderation of the assessors` decisions. In addition, the AAT undertakes external verification visits.

    Approved assessment centres that offer tuition and assessment for this qualification must undergo a rigorous AAT quality assurance check and must meet the ongoing accreditation conditions through annual monitoring, which is undertaken jointly by the AAT and FASSET. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors responsible for assessing the simulations must hold the assessor qualification and must be registered with FASSET. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2009; 2012; 2015. 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    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. 4th Dimension Training Consultants (Pty) Ltd 
    2. Altimax (Pty) Ltd 
    3. Boston City Campus & Business Coll 
    4. Chartall Business College 
    5. Fintac Consulting 



    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.