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 costing principles to municipal operational and service-based costing 
SAQA US ID UNIT STANDARD TITLE
116340  Apply costing principles to municipal operational and service-based costing 
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 6  Level TBA: Pre-2009 was L6  11 
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
2026-06-30   2029-06-30  

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 in local government who are involved in decision-making processes at operational, management and political levels.

The qualifying learner will be able to:
  • Use relevant cost information in all areas of decision-making within local government.
  • To determine the economic cost of the services in order to make informed decisions about service delivery.
  • To analyse the apportionment of overheads in trying to determine the full costs of providing services.
  • To decide on the efficiency of service provision by examining and comparing costs between services and service providers.
  • To advise on service agreements between departments in order to improve the costing system of the municipality. 
    		•

    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.
  • Economics at Level 4 
    		•

    UNIT STANDARD RANGE 
    The application of this Unit Standard is limited to a public sector organisation at the municipal level of government, and would not include costing of services at a national or provincial level. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Compile and interpret a unit cost statement and apply the results in a decision-making process. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The unit costing approach to service delivery is explained in a municipal service delivery context. 

    ASSESSMENT CRITERION 2 
    The service measurement unit is identified in a municipal service delivery context. 

    ASSESSMENT CRITERION 3 
    The relationship between total cost of and unit cost is discussed in terms of service provision. 

    ASSESSMENT CRITERION 4 
    The method of unit costing is evaluated within the decision-making context. 

    ASSESSMENT CRITERION 5 
    The importance of using marginal costs is explained as part of the decision-making process. 

    ASSESSMENT CRITERION 6 
    A unit cost statement is compiled in relation to a specific decision problem. 

    ASSESSMENT CRITERION 7 
    Decisions relating to cost-efficiency and value for money are made on the basis of the unit cost statement. 

    SPECIFIC OUTCOME 2 
    Identify the strengths and weaknesses of recognised approaches to efficiency comparisons. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The concept of efficiency is interpreted within the framework of service delivery in municipalities. 

    ASSESSMENT CRITERION 2 
    Efficiency indicators are identified and listed for appropriate use in a municipal context. 

    ASSESSMENT CRITERION 3 
    The importance of benchmarking is identified and explained within a municipal context. 

    ASSESSMENT CRITERION 4 
    A cost effectiveness approach is used to evaluate different options of service delivery. 

    ASSESSMENT CRITERION 5 
    Benchmarking methods are critically discussed in terms of their strengths and weaknesses for process in a municipal service provision context. 

    ASSESSMENT CRITERION 6 
    The cost effectiveness analysis is evaluated in terms of its strengths and weaknesses for process in a municipal service provision context. 

    ASSESSMENT CRITERION 7 
    The use of a cost benefit analysis in evaluating social efficiency and effectiveness of service delivery is appraised in terms of its viability in a municipal provision context. 

    ASSESSMENT CRITERION 8 
    Efficiency indicators and performance management are compared in terms of the links between the two. 

    SPECIFIC OUTCOME 3 
    Apportion overhead costs efficiently in a municipal specific context. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The importance of apportioning overhead costs to a specific service is commented on in relation to the decision-making context. 

    ASSESSMENT CRITERION 2 
    The allocation bases are commented on in terms of apportioning service overheads. 

    ASSESSMENT CRITERION 3 
    Types of overhead costs are identified in relation to delivering a specific service. 

    ASSESSMENT CRITERION 4 
    The most appropriate allocation base for the overhead cost is determined in line with sound costing principles and management information policy. 

    ASSESSMENT CRITERION 5 
    The basis is calculated for an overhead recovery rate. 

    ASSESSMENT CRITERION 6 
    A calculated overhead recovery rate of a municipal service is interpreted to facilitate decision-making. 

    ASSESSMENT CRITERION 7 
    The use of Service Level Agreements to solve the problem of costing in support and administrative service sections of a municipality is explained using examples where the situation was improved by the practice. 

    SPECIFIC OUTCOME 4 
    Recognise the importance of classifying costs by behaviour. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Cost behaviour is recognised within a local government context. 

    ASSESSMENT CRITERION 2 
    Cost drivers are identified for each specific municipal service. 

    ASSESSMENT CRITERION 3 
    Cost drivers are classified according to their effects on different costs categories. 

    ASSESSMENT CRITERION 4 
    A distinction is made among various types of costs in the municipal organisation. 

    ASSESSMENT CRITERION 5 
    Costs are classified by their behaviour in line with sound costing principles and management information policy. 

    ASSESSMENT CRITERION 6 
    The relationship between cost drivers and municipal service levels is indicated within a municipal context. 

    ASSESSMENT CRITERION 7 
    The behaviour of costs and their related cost drivers is interpreted in making decisions on service levels. 

    SPECIFIC OUTCOME 5 
    Identify difficulties of classifying costs by behaviour in a municipal financial management system. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The relationship between the budgeting format and the costing system is explained within a municipal context. 

    ASSESSMENT CRITERION 2 
    The differences between budget control and cost control are discussed for a municipal service delivery process. 

    ASSESSMENT CRITERION 3 
    The cost control approaches are applied in municipal expenditure management. 

    ASSESSMENT CRITERION 4 
    Classifying costs by behaviour in a municipal financial management system are explained in terms of the difficulties of using this approach. 

    ASSESSMENT CRITERION 5 
    Changes to the financial management and budgeting system are recommended in line with supporting effective cost classification for a municipality organisation 

    SPECIFIC OUTCOME 6 
    Understand the benefits and limitations of classifying costs by relevance to the decision consideration. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Cost information for the decision-making in a municipality is analysed in terms of the value it provides. 

    ASSESSMENT CRITERION 2 
    The benefits of cost classification for a specific decision are identified using a costing matrix. 

    ASSESSMENT CRITERION 3 
    The relationship between the purpose of decision-making and cost behaviour is discussed with specific reference to municipality operational circumstances. 

    ASSESSMENT CRITERION 4 
    Cost classification for decision-making are commented on in terms of the limitations they have for municipal financial management. 


    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 
  • Legislation pertaining to municipal budgeting.
  • The process of budgeting at a municipal level.
  • The role costing plays in the budgeting process. 
    		•

    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 choose between costing methods. 

    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 costing methodology. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of accuracy in all costing processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through collecting all the factors to be included in calculating the cost of an item. 

    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 costing 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 cost calculation, 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 accurate costing of services effects the financial 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 accurate costing input into the budgeting process. 

    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  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  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 


    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. A.S.A.P Training and Consulting 
    2. A4 Consultancy CC 
    3. Accolades Business Services 
    4. Active Transformation Professional services (ATPS) 
    5. Adamas Solutions 
    6. Africa Institute For Public Administration 
    7. Africa Rising Advisory Services Pty Ltd 
    8. African Resources and Financial Training 
    9. AfroXpert Performance Developement cc 
    10. AK and Associates 
    11. Akadon Trading (Pty) Ltd 
    12. Amabamba Recruitment 
    13. Amangile Academy (Pty) Ltd 
    14. Amazibuko Business Solutions 
    15. AMM Training and Consulting 
    16. Anzani Group 
    17. ARMS - Audit & Risk Management Solutions 
    18. Ashley Maloka Consulting 
    19. Asiphokuhle Training and Research Institute 
    20. AVAX SA 481 CC. T/A Mandisa Development Services 
    21. AVC Corporate Advisory Services (PTY) LTD. 
    22. Balcare Advisory 
    23. Bantubanye Skills 
    24. Bavuse Trading Enterprises cc 
    25. Bazalwane Business Partners 
    26. Be for sunset trading and projects 266 
    27. Belgravia Institute of Mangement (PTY) LTD 
    28. Bembani Group 
    29. BESO Business Empowerment Solutions CC 
    30. Bikologix Projects 
    31. Black Bull Consulting 
    32. Blue Poplar 
    33. BO Support Services CC 
    34. Boikgantsho Consulting & Events 
    35. Botlhale Business Consulting 
    36. Break The Chains Development Services 
    37. Buena Vista Learning Academy 
    38. Bulwa Minerals Pty Ltd 
    39. C Ngubane & Associates Inc. 
    40. C-Sonke Trading CC 
    41. Cairo Corporate Consulting 
    42. Camissa Institute 
    43. Canton Trading 273 
    44. Capital Pioneer Consulting 
    45. Cardibex (Pty) Ltd 
    46. Caton Consulting 
    47. Centre for Public Participation 
    48. Clear Cut Solutions 
    49. Coceka Consulting 
    50. Commerce Edge South Africa 
    51. Commitech Consulting 
    52. Concepts of Sustainable Management (CSM) 
    53. Cool Ideas 1016 (Pty) LTD t/a ESP Consulting 
    54. Crack Down Pest Control Services 
    55. Crimsonblu (PTY) LTD 
    56. CTC College(PTY) LTD. 
    57. Cutting Edge Consultants Pty LTD 
    58. D T M CONSULTING CC 
    59. Danny Jay Consulting (Pty) Ltd 
    60. Datatecture (PTY) LTD 
    61. Dean Institute Of Learning (Pty) Ltd 
    62. Deloitte & Touche 
    63. Dependable Consulting (Pty) 
    64. Development Bank of Southern Africa (DBSA) 
    65. Devhula Financial Services (pty) (LTD) 
    66. DGK Advisory 
    67. Dijama Training Academy 
    68. Ditira Human Capital 
    69. Divhani Environmental and Engineering Solutions 
    70. Dr. J.L.D institute For Humanities and Development Praxis 
    71. Edequette Training Institute 
    72. Elective Training Institute Enterprise CC 
    73. Elvis Koena Consulting (Pty) Ltd 
    74. Envirogreen 
    75. Equilibruim Skills Development and Research Pty Ltd 
    76. Escon 
    77. Esther G Consulting 
    78. ETAMIC PTY LTD 
    79. Ethembeni Multi Service Enterprise (Pty) Ltd 
    80. Eukon Engineering and Projects 
    81. Excellent Minds Institute (Pty) Ltd 
    82. Execuprime Business College (Pty) Ltd 
    83. Explicit Communications 
    84. Express Model 405 
    85. GALKINA INVESTMENTS (PTY) LTD t/a BELGRAVIA INSTITUTE 
    86. Gauteng Association Of Local Authorities 
    87. Giamanje TVET College 
    88. Giant Alive Services 
    89. Giggs Creations 
    90. Glere Skills and Consultants 
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    92. Global Care Trading 100 CC 
    93. Gogone S Trading & Projects 
    94. Goitseone Trading and Projects Pty LTD 
    95. Golden Rewards 2192 CC 
    96. Gomolemo's Consultant (Pty) Ltd 
    97. Grant Thornton Learning Institute 
    98. Growth Management Consulting 
    99. Gwebu Super Group (Pty) Ltd 
    100. Hamonate Consulting 
    101. Hanyeleni Business Enterprise 
    102. HEARTBEATS CONSULTING SERVICES 
    103. Hlaniki Investment Holdings 
    104. Hlombe and Associates 
    105. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    106. HYM Consulting 
    107. I'Vee Africa Group (Pty) Ltd 
    108. Ikhambi Outsourced CFO 
    109. Ikhaya Training and Consulting 
    110. Ilinge Labantu Debt Solution 
    111. Iliso Investment holdings (Pty) Ltd 
    112. Indigo Institute 
    113. Indonsa Consulting and Training 
    114. Injulabqopho (Pty) Ltd 
    115. Inkcubeko YakwaNtu Trading 
    116. Inkonyane Yamaswazi Projects 
    117. Instant Corporate Suppliers 
    118. Institute For Performance Management 
    119. Institute of Public Affairs and Governance PTY (LTD) 
    120. Institute of Sector Education and Training 
    121. Intergritas Consulting Services 
    122. IQ Skills Academy (PTY) LTD. 
    123. Isipho Equiping (Pty) Ltd 
    124. ITIRELENG BOKAMOSO TRADING ENTERPRISE 
    125. Itumeleng Wellness Solutions 
    126. Iyana Property management 
    127. Jabukile Consultancy 
    128. JBM CONSULTING PTY LTD 
    129. Jet Energy South Africa 
    130. Jikiza Phumbele Management Consultants 
    131. JIT Projects 
    132. JNUTO Trading and Projects 
    133. Jobafrik Consulting 
    134. Johsie Enertprise 
    135. Josmap Training Institute 
    136. K-Leng Touch, Events and Skills Development 
    137. Kadimo Consulting CC. 
    138. Kamanga Skills Projects 
    139. Kelsey Events and Business Consulting 
    140. Keptel 
    141. Ketapele Ke Motheo Consulting 
    142. Keydimensions Risk Solutions 
    143. Kgakishe Trading and Projects (PTY) LTD 
    144. Kgotla Trading Enterprise 
    145. Khabolwazi Pty LTD 
    146. Khanyisela Consulting 
    147. Khehli Institute 
    148. Kia Chuma 
    149. KOKANO PROJECTS PTY LTD 
    150. Konwaba Training Solutions 
    151. KPK Training Solutions 
    152. Kueneng Investment Holding 
    153. KWEM Management Solutions 
    154. KYM MANAGEMENT CONSULTING 
    155. LATHITHAA CONSULTING SERVICES 
    156. Lelethu Training (Pty) Ltd 
    157. Lemao Enterprise 
    158. Less Aid More Trade Pty Ltd 
    159. Letlotlo La Gae (Pty) Ltd 
    160. Lewerb Holdings (PTY) Ltd 
    161. Lloyds and Macmillan PTY Ltd 
    162. Londimvelo Consultants 
    163. Lorpen Investments 
    164. Lulona Consulting (Pty) Ltd 
    165. Luminous Coaching and Wellness 
    166. Lutsha Empowerment SA 
    167. Lwakhula Ulwazi Consulting 
    168. M.I.C. Training and Development 
    169. Mabuya Amahle Trading 
    170. MAC NDLOVU INCORPORATED 
    171. Mafamawethu Consultants 
    172. Maile Consulting 
    173. Makavila Suppliers CC. 
    174. Makgoka Development Facilitation (PTY) Ltd. 
    175. Makhuba Development Projects CC 
    176. Makhuva Consulting 
    177. Malivha Holdings 
    178. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    179. MANCOSA Pty (Ltd) 
    180. Mangalani Business Enterprises 
    181. Manzolwandle Holdings 
    182. Maono Tai Consulting and Training 
    183. MARS Business Consulting 
    184. Masemase Consultancy CC. 
    185. MashMP Holdings 
    186. Masnas 
    187. MATEPE INVESTMENTS (PTY) LTD 
    188. Matibidi Raphela Investments (Pty) LTD 
    189. Matsila Holdings 
    190. Mbedvula Trust 
    191. Mcebo Technologies 
    192. Melatrend Management Consulting 
    193. Mgwezane Training and Events Management CC. 
    194. Miczo's Enterprise 
    195. Mimoisa Business Solutions CC 
    196. MJ Mafunisa Consulting (PTY) LTD 
    197. MK Consulting 
    198. Mlilowendalo Enterprise 
    199. Mmadiolwana Business Enterprise 
    200. Mmanape Management Solutions 
    201. MML Consulting CC. 
    202. Mod-Mosh Projects and Consulting (PTY) LTD 
    203. Moeketsi Supply Chain 
    204. Mohlaje Solutions (Pty) Ltd 
    205. Mondli Mthemba Consulting Services 
    206. Morena Empire Investment 
    207. Mortarboard Training Solutions 
    208. Moses Kotane Institute 
    209. Motheo Skills Entity 
    210. Moving Business Altitudes Consulting 
    211. MTK Corporate Solutions 
    212. MUHANGWENE DEVELOPMENT ENTERPRISE 
    213. Multiple Productive Management Solutions 
    214. Munsoft 
    215. Murusu Mining Resources 
    216. Naledi Holding 
    217. Nalengmokoni Investors (Pty) Ltd 
    218. NBMP Trading Enterprise 
    219. Ndwandwe Consultants 
    220. NEBSA MANAGEMENT SERVICES CC 
    221. NEDTEX73 
    222. Nemalale Eagles Consultancy CC 
    223. Nettcon SA 
    224. NGM Skills Transfer 
    225. Ngwadhla General Trading (PTY) LTD 
    226. Nhlahle Development Agency 
    227. Nomsithi Trading 
    228. Nonunu Projects 
    229. Nvsion Consulting 
    230. Nyankwavi Investment CC. 
    231. OMC Chartered Accountants 
    232. Omithombo Management Academy 
    233. Opelong Business Institute 
    234. OR Project Management 
    235. Outeniqua Leadership Institute 
    236. Pachedu Skills Solutions 
    237. PanAfrican Supply Chain Academy 
    238. Pandelani Investment Holdings (PTY) LTD. 
    239. Paneso Development and Trading 
    240. Peak Health Wellness Solutions (PTY) LTD 
    241. Pebetse Training and Consulting 
    242. Peo-Seed Training Specialist 
    243. PFIM Trading (Pty) Ltd 
    244. Phexo Trading Enterprise 
    245. Phoenix Training Institute 
    246. Pioneer Business Consulting 
    247. PMA Holdings (PTY ) LTD. 
    248. PMG Training 
    249. Power Rush Trading 170 CC. 
    250. Powernexus 
    251. Princetop Corporative Training (Pty) Ltd 
    252. Progressive School of Business and Engineering (Pty) 
    253. Projects Administration Services 
    254. Proverb Financial Services 
    255. PTDEV (Pty) Ltd 
    256. Public Admin,Leadership and Management Academy (PALAMA) 
    257. Pule Ramasimong Development 
    258. Qeto Business Consulting 
    259. Rankadi Consulting 
    260. RCG Markets 
    261. Reabetswe Skills and Trainin Academy 
    262. Reflections Development Institute 
    263. Regent Business School (Pty) Ltd t/a Regent Business School 
    264. Revival Training Academy 
    265. RHINO CASHLOAN AND SERVICES 
    266. Ruping Investments 
    267. RUS Consultung services 
    268. Sabela Trading and Projects CC. 
    269. Sasalethu Consulting and Associates 
    270. Sebenzisanane Human Capital 
    271. Sekakopamo Holdings 
    272. SEKAMENG TRAINING AND DEVELOPMENT SOLUTIONS (PTY) LTD 
    273. SFM Consultants 
    274. Sifuna Consulting CC 
    275. Silalele Consulting CC. 
    276. Simphamahle Holdings (Pty) LTD 
    277. Siphephelosolwazi Skills Development Initiative CC. 
    278. SIYA-MLANDELA TRADING ENTERPRISE 
    279. Siyakhula Trust ETD Institute Pty Ltd 
    280. Siza Nesu Training and Consultants 
    281. Skills Fly Consulting Group Pty Ltd 
    282. Smat Engineering 
    283. Sobethu Properties Pty Ltd 
    284. Social Capital Group 
    285. Soni Investment 
    286. South African Institute of Learning (SAIL) 
    287. Southern African Institute of Public Administration 
    288. SPECTRA SKILLS DEVELOPMENT 
    289. SSS Consulting Services 
    290. St Kings Institute of Technology and Business Studies 
    291. STG Consulting Enterprise 
    292. Straightmap (PTY) Ltd 
    293. SWARANANG MANAGEMENT CONSULTING CC 
    294. Tachfin Holdings 
    295. Talent Centre Training 
    296. Talent Sculpture 
    297. Tasc Business Consulting and Training 
    298. The Crimson CO CC. 
    299. The Manto Group 
    300. The Viol Trading Enterprise 
    301. Thembeni Skills Development Trading and Projects 
    302. Thinking Mind Trading 
    303. Thopasefoka Consulting Pty Ltd 
    304. Three Steps Trading 
    305. Thubelihle Graduate Institute 
    306. Timnet Management Consulting 
    307. TJO Projects and Trading 
    308. Tlaletso Consultants 
    309. Tlhalefang Holdings 
    310. Tloumogale Business Development & Consulting 
    311. TNE Advisory Servises 
    312. Tonex Management Solutions 
    313. Tradesman Consulting and Training Solutions 
    314. Training at Work (Pty) Ltd 
    315. Transafric Consulting Pty Ltd 
    316. Triads Management Services 
    317. Tsebong Training Centre 
    318. Tshepang Consulting & Project 
    319. TSHIF Trading 
    320. Tsoga re dire Holdings (Pty) Ltd 
    321. Tsogo-Tlhago Trading Enterprise 
    322. Tuns Trading and Projects (Pty) Ltd 
    323. Twin Peak Technologies 
    324. Ubuholi Bendabuko Capacity Building (PTY) Ltd 
    325. Ubuqhawe Consulting (Pty) Ltd 
    326. Ukhamba Quality Skills 
    327. Umqondo Consultancy 
    328. Unakho Business Solutions 
    329. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    330. University of Pretoria 
    331. University of Venda 
    332. Unlimited Potential Investments 
    333. Ursivox Interactive Systems 
    334. Valinsight (PTY) LTD 
    335. Value at Hand 
    336. Vantage Training 
    337. Venado Trading 
    338. Venus Maintenance and Supply Services 
    339. Vibra Skills CC. 
    340. Victorious Training Institute 
    341. Vision Africa Training Institute 
    342. Vumilia Africa Group 
    343. Vuyelwa SL Trading and Projects (Pty) LTD 
    344. Wag Consulting 
    345. Wongintuthuko Projects 
    346. World Pace Development and Training Institute 
    347. World Wide Mice 
    348. Ya Hina Management Consulting and projects 
    349. Yamangcuse Consulting 
    350. Yaphi Consulting Services 
    351. Yovuyo (Pty) Ltd 
    352. Zambezi Accounting (Pty) Ltd 
    353. ZIKHALI TRADING (PTY) LTD 
    354. ZMG CONSULTING 
    355. ZwelixolileTrading Enterprise 


    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.