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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 selected GRAP (Generally Recognised Accounting Practices) to periodic accounting reporting process |
| SAQA US ID | UNIT STANDARD TITLE | |||
| 119348 | Apply selected GRAP (Generally Recognised Accounting Practices) to periodic accounting reporting process | |||
| 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 5 | Level TBA: Pre-2009 was L5 | 12 |
| 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 |
| Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.
The qualifying learner is capable of: |
| LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
| Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification |
| UNIT STANDARD RANGE |
| N/A |
| Specific Outcomes and Assessment Criteria: |
| SPECIFIC OUTCOME 1 |
| Explain and apply the conceptual framework underlying GRAP. |
ASSESSMENT CRITERIA |
| ASSESSMENT CRITERION 1 |
| Overall objectives of public sector financial reporting are explained with reference to specific information needs of stakeholders. |
| ASSESSMENT CRITERION 2 |
| The elements of public sector financial statements relating to the measurement of financial positions are identified and applied. |
| ASSESSMENT CRITERION 3 |
| The elements of public sector financial statements relating to measurement of financial performance are identified and applied in the preparation of annual statements. |
| ASSESSMENT CRITERION 4 |
| The elements of public sector financial statements relating to cash flow are identified and applied in the preparation of financial reports. |
| ASSESSMENT CRITERION 5 |
| The need for conceptual framework and standard of financial reporting for the public sector organisation is clearly understood and applied. |
| ASSESSMENT CRITERION 6 |
| Qualitative characteristics of financial information are identified and explained with reference to measurement issues. |
| SPECIFIC OUTCOME 2 |
| Present separate periodic financial statements in accordance with GRAP. |
ASSESSMENT CRITERIA |
| ASSESSMENT CRITERION 1 |
| The statement of changes in net assets is presented. |
| ASSESSMENT CRITERION 2 |
| The statement of financial position is presented. |
| ASSESSMENT CRITERION 3 |
| The statement of financial performance is presented. |
| ASSESSMENT CRITERION 4 |
| The statement of changes in net assets is presented. |
| ASSESSMENT CRITERION 5 |
| The statement of cash flow is presented. |
| ASSESSMENT CRITERION 6 |
| The notes in support of financial statements are presented. |
| ASSESSMENT CRITERION 7 |
| Recognition and measurement criteria are understood and applied. |
| SPECIFIC OUTCOME 3 |
| Explain selected statutory provisions related to financial reporting. |
| OUTCOME RANGE |
| Statutory provisions include but are not limited to various legislation instruments impacting on the Public Finance Management Act |
ASSESSMENT CRITERIA |
| ASSESSMENT CRITERION 1 |
| The public financial management act disclosure requirements are identified and explained in the presentation of financial statements. |
| ASSESSMENT CRITERION 2 |
| The treasury guidelines relating to financial reporting are explained in the presentation of financial statements. |
| ASSESSMENT CRITERION 3 |
| The Municipal Financial Management Act disclosure requirements relating to financial reporting is explained in the presentation of financial statements, including annual reporting. |
| SPECIFIC OUTCOME 4 |
| Analyse and interpret financial statements. |
ASSESSMENT CRITERIA |
| ASSESSMENT CRITERION 1 |
| The financial position and performance disclosed in financial statements are analysed. |
| ASSESSMENT CRITERION 2 |
| The financial position and performance disclosed in separate financial statements are interpreted. |
| ASSESSMENT CRITERION 3 |
| The cash-flow disclosed in financial statements is analysed. |
| UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS |
| 1. 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.
2. 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. 3. 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. 4. 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:
|
| 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 define conceptual frameworks for financial reporting |
| UNIT STANDARD CCFO WORKING |
| Work effectively with others as a member of a team, group, organization or community to brainstorm ideas and concepts pertaining to accounting reporting frameworks and processes |
| UNIT STANDARD CCFO ORGANISING |
| Organise and manage oneself and one's activities responsibly and effectively in order to ensure accounting reporting is expediently completed |
| UNIT STANDARD CCFO COLLECTING |
| Collect, analyse, organize and crtically evaluate information in order to evaluate accounting reports |
| UNIT STANDARD CCFO COMMUNICATING |
| Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to convey information pertaining to accounting reports |
| UNIT STANDARD CCFO SCIENCE |
| Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that reporting systems are managed in an integrated and secure manner |
| UNIT STANDARD CCFO DEMONSTRATING |
| Demonstrate an understanding of the world as a set of interrelated systems by recognising that accounting reporting problem solving contexts do not exist in isolation and form part of a regulatory framework within the public sector |
| UNIT STANDARD CCFO CONTRIBUTING |
| Participating as responsible citizens in the life of local, national and global communities by ensuring that reports are completed according to GRAP. |
| 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 | 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 |
| Elective | 50060 | National Certificate: Public Administration | Level 5 | Level TBA: Pre-2009 was L5 | Passed the End Date - Status was "Reregistered" |
2023-06-30 | PSETA |
| 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. | Abacwaningi Business Solutions |
| 3. | Accolades Business Services |
| 4. | Africa Institute For Public Administration |
| 5. | African Divas |
| 6. | African Resources and Financial Training |
| 7. | Akadon Trading (Pty) Ltd |
| 8. | Akili Training |
| 9. | Alpha Business Consultants |
| 10. | Amabamba Recruitment |
| 11. | Amangile Academy (Pty) Ltd |
| 12. | ARMS - Audit & Risk Management Solutions |
| 13. | Ashley Maloka Consulting |
| 14. | Asiphokuhle Training and Research Institute |
| 15. | AVAX SA 481 CC. T/A Mandisa Development Services |
| 16. | AVC Corporate Advisory Services (PTY) LTD. |
| 17. | Balcare Advisory |
| 18. | Bantubanye Skills |
| 19. | Bavuse Trading Enterprises cc |
| 20. | Be for sunset trading and projects 266 |
| 21. | Belgravia Institute of Mangement (PTY) LTD |
| 22. | BESO Business Empowerment Solutions CC |
| 23. | Bikologix Projects |
| 24. | Black Bull Consulting |
| 25. | Black Expression Consulting |
| 26. | Blue Poplar |
| 27. | BO Support Services CC |
| 28. | Boikgantsho Consulting & Events |
| 29. | Break The Chains Development Services |
| 30. | Buena Vista Learning Academy |
| 31. | Cale Developments |
| 32. | Camissa Institute |
| 33. | Canton Trading 273 |
| 34. | Capital Pioneer Consulting |
| 35. | Centre for Public Participation |
| 36. | Concepts of Sustainable Management (CSM) |
| 37. | Cool Ideas 1016 (Pty) LTD t/a ESP Consulting |
| 38. | Crack Down Pest Control Services |
| 39. | Crimsonblu (PTY) LTD |
| 40. | CTC College(PTY) LTD. |
| 41. | Cutting Edge Consultants Pty LTD |
| 42. | Datatecture (PTY) LTD |
| 43. | Dean Institute Of Learning (Pty) Ltd |
| 44. | Deloitte & Touche |
| 45. | Dependable Consulting (Pty) |
| 46. | Development Bank of Southern Africa (DBSA) |
| 47. | Devhula Financial Services (pty) (LTD) |
| 48. | DGK Advisory |
| 49. | Dijama Training Academy |
| 50. | E-Login Business Institute (Pty) Ltd |
| 51. | Edequette Training Institute |
| 52. | Elective Training Institute Enterprise CC |
| 53. | Envirogreen |
| 54. | Equilibruim Skills Development and Research Pty Ltd |
| 55. | ETAMIC PTY LTD |
| 56. | Excellent Minds Institute (Pty) Ltd |
| 57. | Execuprime Business College (Pty) Ltd |
| 58. | Express Model 405 |
| 59. | Fachs Business Consulting and Training |
| 60. | Falcon Business Institute |
| 61. | Fort Hare Trading Solutions (Pty) Ltd |
| 62. | Free State Training and Development Institute |
| 63. | FRN Holdings |
| 64. | GALKINA INVESTMENTS (PTY) LTD t/a BELGRAVIA INSTITUTE |
| 65. | Gauteng Association Of Local Authorities |
| 66. | Giamanje TVET College |
| 67. | Giant Alive Services |
| 68. | Giggs Creations |
| 69. | Glere Skills and Consultants |
| 70. | Global Care Trading 100 CC |
| 71. | Gomolemo's Consultant (Pty) Ltd |
| 72. | Grant Thornton Learning Institute |
| 73. | Growth Management Consulting |
| 74. | Hadima Training Academy |
| 75. | Hamonate Consulting |
| 76. | Harvitex cc |
| 77. | Health Science Academy |
| 78. | HEARTBEATS CONSULTING SERVICES |
| 79. | Hlombe and Associates |
| 80. | HS GLOBAL SKILLS BUSINESS SOLUTIONS |
| 81. | HYM Consulting |
| 82. | Ikhaya Training and Consulting |
| 83. | Ilinge Labantu Debt Solution |
| 84. | Iliso Investment holdings (Pty) Ltd |
| 85. | Indigo Institute |
| 86. | Inkcubeko YakwaNtu Trading |
| 87. | Institute of Public Affairs and Governance PTY (LTD) |
| 88. | Institute of Sector Education and Training |
| 89. | IQ Skills Academy (PTY) LTD. |
| 90. | Isipho Equiping (Pty) Ltd |
| 91. | ITIRELENG BOKAMOSO TRADING ENTERPRISE |
| 92. | Itumeleng Wellness Solutions |
| 93. | Iyana Property management |
| 94. | JBM CONSULTING PTY LTD |
| 95. | JLD Institute |
| 96. | Jobafrik Consulting |
| 97. | Johsie Enertprise |
| 98. | Jojo Training Institute |
| 99. | Josmap Training Institute |
| 100. | July GM Holdings |
| 101. | K-Leng Touch, Events and Skills Development |
| 102. | Kamanga Skills Projects |
| 103. | Kelsey Events and Business Consulting |
| 104. | Kgakishe Trading and Projects (PTY) LTD |
| 105. | Kgotla Trading Enterprise |
| 106. | Khabolwazi Pty LTD |
| 107. | Khanyisela Consulting |
| 108. | Khehli Institute |
| 109. | Kholo Trading Enterprise |
| 110. | Kia Chuma |
| 111. | KMS |
| 112. | KOKANO PROJECTS PTY LTD |
| 113. | Konwaba Training Solutions |
| 114. | KPK Training Solutions |
| 115. | Kutlwa Consultancy |
| 116. | KWEM Management Solutions |
| 117. | KYM MANAGEMENT CONSULTING |
| 118. | LATHITHAA CONSULTING SERVICES |
| 119. | Lavinda Trade and Invest |
| 120. | Le - Mark Training and Development Pty (Ltd) |
| 121. | Legalnalulwazi |
| 122. | Lemao Enterprise |
| 123. | Less Aid More Trade Pty Ltd |
| 124. | Letlotlo La Gae (Pty) Ltd |
| 125. | Lewerb Holdings (PTY) Ltd |
| 126. | Lorpen Investments |
| 127. | Mabuya Amahle Trading |
| 128. | MAC NDLOVU INCORPORATED |
| 129. | Mafamawethu Consultants |
| 130. | Majuba Technical Vocational Education and Training |
| 131. | Makgoka Development Facilitation (PTY) Ltd. |
| 132. | Makoti Skills Development Solutions |
| 133. | Makuka Investment Group |
| 134. | Malivha Holdings |
| 135. | Mancosa (PTY) LTD T/A Management College of Southern Africa |
| 136. | MANCOSA Pty (Ltd) |
| 137. | Mangalani Business Enterprises |
| 138. | Manpower Skills Academy |
| 139. | Maono Tai Consulting and Training |
| 140. | MARS Business Consulting |
| 141. | Mashphe Logistics Services |
| 142. | Matash Holdings (Pty) Ltd |
| 143. | MATEPE INVESTMENTS (PTY) LTD |
| 144. | Matibidi Raphela Investments (Pty) LTD |
| 145. | Matsila Holdings |
| 146. | Mgwezane Training and Events Management CC. |
| 147. | Miczo's Enterprise |
| 148. | Midenrie |
| 149. | Milpark Education (Pty) Ltd |
| 150. | Mimoisa Business Solutions CC |
| 151. | MJ Mafunisa Consulting (PTY) LTD |
| 152. | MK Consulting |
| 153. | MML Consulting CC. |
| 154. | Mod-Mosh Projects and Consulting (PTY) LTD |
| 155. | Mologadi and Associates |
| 156. | Morena Empire Investment |
| 157. | Mortarboard Training Solutions |
| 158. | Motheo Skills Entity |
| 159. | Moving Business Altitudes Consulting |
| 160. | Mowils Consultants |
| 161. | MTK Corporate Solutions |
| 162. | MUHANGWENE DEVELOPMENT ENTERPRISE |
| 163. | Multiple Productive Management Solutions |
| 164. | Munsoft |
| 165. | Murusu Mining Resources |
| 166. | Nalengmokoni Investors (Pty) Ltd |
| 167. | Ndingo Business Enterprise |
| 168. | Ndwandwe Consultants |
| 169. | Nemalale Eagles Consultancy CC |
| 170. | Nettcon SA |
| 171. | Ngwadhla General Trading (PTY) LTD |
| 172. | Nhlahle Development Agency |
| 173. | Nkqubela Community Developers |
| 174. | Nonunu Projects |
| 175. | Ntsu Trading 559 CC. |
| 176. | Nungu Trading 468 |
| 177. | Nvsion Consulting |
| 178. | Nyankwavi Investment CC. |
| 179. | Okhulumini Financial Solutions |
| 180. | Omithombo Management Academy |
| 181. | Onyx Training Support |
| 182. | OR Project Management |
| 183. | Outeniqua Leadership Institute |
| 184. | Pachedu Skills Solutions |
| 185. | PanAfrican Supply Chain Academy |
| 186. | Pandelani Investment Holdings (PTY) LTD. |
| 187. | Pebetse Training and Consulting |
| 188. | Peo-Seed Training Specialist |
| 189. | PFIM Trading (Pty) Ltd |
| 190. | Phexo Trading Enterprise |
| 191. | Phoenix Training Institute |
| 192. | Pioneer Business Consulting |
| 193. | PMA Holdings (PTY ) LTD. |
| 194. | Positive Thinking Consultants cc |
| 195. | Power Rush Trading 170 CC. |
| 196. | Powernexus |
| 197. | Princetop Corporative Training (Pty) Ltd |
| 198. | Progressive School of Business and Engineering (Pty) |
| 199. | Prospen Group (Pty) Ltd |
| 200. | Proverb Financial Services |
| 201. | PTDEV (Pty) Ltd |
| 202. | Qabuka-Vuka Development Trading |
| 203. | Qeto Business Consulting |
| 204. | Ramazwi Security Service and Training Agency (Pty) Ltd |
| 205. | Rams Professional Training and Conferencing |
| 206. | RCG Markets |
| 207. | Reflections Development Institute |
| 208. | Regen Institute of Leadership and Management Education |
| 209. | Regenesys School of Public Management |
| 210. | Regent Business School (Pty) Ltd t/a Regent Business School |
| 211. | RHINO CASHLOAN AND SERVICES |
| 212. | Ritepath HR Solutions |
| 213. | Running Business Today |
| 214. | Saint Colonel Graduate Institute |
| 215. | Sasalethu Consulting and Associates |
| 216. | Sekakopamo Holdings |
| 217. | SEKAMENG TRAINING AND DEVELOPMENT SOLUTIONS (PTY) LTD |
| 218. | Sifuna Consulting CC |
| 219. | Silalele Consulting CC. |
| 220. | Siletha Consultant |
| 221. | SIYA-MLANDELA TRADING ENTERPRISE |
| 222. | Siyakhula Trust ETD Institute Pty Ltd |
| 223. | Siza Nesu Training and Consultants |
| 224. | Smat Engineering |
| 225. | Sobethu Properties Pty Ltd |
| 226. | South African Institute of Learning (SAIL) |
| 227. | Southern African Institute of Learning |
| 228. | SPECTRA SKILLS DEVELOPMENT |
| 229. | SSS Consulting Services |
| 230. | St Kings Institute of Technology and Business Studies |
| 231. | Step Ahead Academy (Pty) Ltd |
| 232. | SWARANANG MANAGEMENT CONSULTING CC |
| 233. | Tachfin Holdings |
| 234. | Talent Centre Training |
| 235. | Tasc Business Consulting and Training |
| 236. | TCNS Resources (PTY) Ltd |
| 237. | The Crimson CO CC. |
| 238. | The Viol Trading Enterprise |
| 239. | Thinking Mind Trading |
| 240. | Three Steps Trading |
| 241. | Thubelihle Graduate Institute |
| 242. | Timnet Management Consulting |
| 243. | Tinotel Communications |
| 244. | Tlaletso Consultants |
| 245. | Tlhalefang Holdings |
| 246. | Tloumogale Business Development & Consulting |
| 247. | Tradesman Consulting and Training Solutions |
| 248. | Training at Work (Pty) Ltd |
| 249. | Transafric Consulting Pty Ltd |
| 250. | Triads Management Services |
| 251. | Tsebong Training Centre |
| 252. | Tshepang Consulting & Project |
| 253. | TSHIF Trading |
| 254. | Tsoelopele Leadership Consulting (Pty) Ltd |
| 255. | Tummo Development Enterprise |
| 256. | Tuns Trading and Projects (Pty) Ltd |
| 257. | Ubuholi Bendabuko Capacity Building (PTY) Ltd |
| 258. | Ubuqhawe Consulting (Pty) Ltd |
| 259. | Ukhamba Quality Skills |
| 260. | Ukwakhile Projects (PTY) Ltd |
| 261. | Umnotho Wamazwe Trading |
| 262. | Umqondo Consultancy |
| 263. | Unakho Business Solutions |
| 264. | UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD |
| 265. | University of Pretoria |
| 266. | University of Venda |
| 267. | Vala Nge Bhetshu Human Capital Development (Pty) Ltd |
| 268. | Valinsight (PTY) LTD |
| 269. | Vantage Training |
| 270. | Venus Maintenance and Supply Services |
| 271. | Vibra Skills CC. |
| 272. | Victorious Training Institute |
| 273. | Vumilia Africa Group |
| 274. | Wasteng (PTY) Ltd |
| 275. | Weinvest Investments |
| 276. | World Pace Development and Training Institute |
| 277. | Ya Hina Management Consulting and projects |
| 278. | Yamangcuse Consulting |
| 279. | ZIKHALI TRADING (PTY) LTD |
| 280. | ZMG 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. |