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: 

Administer accounting and budgeting for input into municipal financial resource management 
SAQA US ID UNIT STANDARD TITLE
123458  Administer accounting and budgeting for input into municipal financial resource management 
ORIGINATOR
SGB Administration 
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-Fundamental  Level 4  NQF Level 04  15 
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, specializing in Municipal Finance Management and Administration, where the acquisition of competence against this standard will add value to a technical finance and administration functions in a municipality. This standard will also add value to public officials who are seeking to develop a career pathway towards an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of and applying various elements of a municipal accounting system.
  • Implementing and using the municipal accounting information system.
  • Processing payroll transactions in a municipality.
  • Applying the principles of budgeting to budget for financial resources of a municipality.
  • Planning and preparing a budget and financial reporting cycle.
  • Explaining and applying accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts to effectively monitor control accounts. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner is competent in:
  • Communication at NQF Level 3, or equivalent.
  • Mathematical Literacy at NQF Level 3, or equivalent.
  • Computer Literacy at NFF Level 3, or equivalent. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of and apply various elements of a municipal accounting system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The need for consistency and objectivity in municipal accounting is explained in the context of information reliability. 

    ASSESSMENT CRITERION 2 
    The accounting concepts underlying financial reporting in the municipal sector are explained to delineate to discipline of municipal accounting. 

    ASSESSMENT CRITERION 3 
    The main provision of the regulatory framework for GRAP is explained to provide the basis for current municipal reporting practices. 

    ASSESSMENT CRITERION 4 
    The municipal chart of accounts is used to record financial transactions and to apply sound municipal accounting practices. 

    ASSESSMENT CRITERION 5 
    The roles of different forms of municipal accounting books is explained with examples of processed financial transactions. 

    ASSESSMENT CRITERION 6 
    T-accounts are used to analyse the effects of various transactions on the financial statements of a municipality. 

    ASSESSMENT CRITERION 7 
    A trial balance is extracted from municipal general ledger to provide a basis for the preparation of end-of period financial statements. 

    SPECIFIC OUTCOME 2 
    Implement and use the municipal accounting information system. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Cash and bank accounts are prepared to provide information needed to manage liquidity of the municipality. 

    ASSESSMENT CRITERION 2 
    Accounts for customers and creditors are prepared to provide management with information required to management working capital. 

    ASSESSMENT CRITERION 3 
    Statutory accounts are prepared to help support preparation of various statutory returns to other state agencies. 

    ASSESSMENT CRITERION 4 
    The requirements for audit and basic processes undertaken are identified as part of controls of an accounting system. 

    ASSESSMENT CRITERION 5 
    Different forms of errors that occur in an accounting system are identified and necessary accounting entries prepared to correct them. 

    SPECIFIC OUTCOME 3 
    Process payroll transactions in a municipality. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Municipal payroll functions and deductions are explained with reference to controls required for payroll transactions. 

    ASSESSMENT CRITERION 2 
    Municipal employee earnings and related deductions are calculated and used to complete a payroll register. 

    ASSESSMENT CRITERION 3 
    Employee earnings and deductions are recorded and used to prepare relevant reports. 

    ASSESSMENT CRITERION 4 
    Knowledge and functioning of payroll software used by a municipality is demonstrated in processing payroll transactions and reports. 

    SPECIFIC OUTCOME 4 
    Apply the principles of budgeting to budget for financial resources of a municipality. 
    OUTCOME RANGE 
    Budgeting principles include but are not limited to budget formats, performance budgeting, principles of public expenditure management, and enabling legislation. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The role of a municipal budget in financial management process is explained with reference to the components of a service delivery budget implementation plan and integrated development plan. 

    ASSESSMENT CRITERION 2 
    The importance of a service budget implementation plan is explained with reference to the budget/IDP link. 

    ASSESSMENT CRITERION 3 
    The key stages in the municipal budgeting process are described with reference to roles played by the municipal mayor and municipal manager in the management of municipal financial affairs. 

    ASSESSMENT CRITERION 4 
    Various budget formats are identified and used to prepare departmental budgets in a municipality. 

    ASSESSMENT CRITERION 5 
    Approaches used to budget various budget items in the municipal budget are identified and differentiated by preparing budget schedules for inclusion in the municipal budget. 

    ASSESSMENT CRITERION 6 
    Different budget preparation dates required by the National Treasury are identified and used in the preparation of a budget time table. 

    SPECIFIC OUTCOME 5 
    Plan and prepare a budget and financial reporting cycle. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Roles and responsibilities of municipal political executives and senior management required by the local government legislative framework for budgeting are identified in the compilation of a budget preparation and financial reporting cycle. 

    ASSESSMENT CRITERION 2 
    A municipal budget and financial reporting calendar is prepared in accordance with the legislation. 

    ASSESSMENT CRITERION 3 
    Static budget variances are prepared on the basis of a comparison between actual financial results and budgeted amounts. 

    ASSESSMENT CRITERION 4 
    Budget is monitored on an ongoing basis and any discrepancies reported for remediation. 

    SPECIFIC OUTCOME 6 
    Apply accrual accounting procedures to account for accruals and prepayments to effectively monitor control accounts. 
    OUTCOME RANGE 
    Accrual accounting procedures include VAT calculations, Depreciation calculation, interest calculations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The effect of prepayments on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 2 
    The effect of accruals on expense items is explained and shown in the preparation of income statement. 

    ASSESSMENT CRITERION 3 
    The principle of control accounts is applied in the preparation of cash, debtors' and creditors' accounts. 

    ASSESSMENT CRITERION 4 
    Sources of information for compiling creditors' and debtors' control accounts are identified and used to prepare relevant control accounts. 

    ASSESSMENT CRITERION 5 
    Knowledge of procedures affecting the use of control accounts is used to prepare periodic reconciliation statements. 

    ASSESSMENT CRITERION 6 
    Accruals and expenses are identified and measured in a balance sheet. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • 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.
  • 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 
    The learner must demonstrate an understanding of:
  • Accounting principles and procedures.
  • Public Finance Management Act.
  • Municipal Finance Management Act.
  • Municipal Accounting Policies and Procedures.
  • Divisional of Revenue Act.
  • Roles and responsibilities of municipal officials . 

  • 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 prepare municipal accounts. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation or community to gather all relevant information data to complete books of account. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to comply with municipal accounting deadlines and criteria. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information in order to record source information and gather data for the completion of books of account. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to advise and report on accounting matters. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in effectively compiling books of account. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to accounting principles do not exist in isolation due to the interdependency of accounting information. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by integrating the fundamental principles of municipal accounting into all various work contexts. 

    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  50372   Further Education and Training Certificate: Municipal Finance and Administration  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2023-06-30  LG SETA 
    Elective  58644   National Certificate: Local Government Support Services  Level 3  NQF Level 03  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.
     
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    9. About Survival Consulting Agency 
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    11. Africa Corporate Training Institute And Hr Consulting 
    12. Africa Institute For Public Administration 
    13. Afriwealth Consulting 
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    16. Ak And Associates 
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    18. Amangile Academy (Pty) Ltd 
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    36. Bayone Enterprise (Pty) Ltd 
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    40. Belgravia Institute Of Mangement (Pty) Ltd 
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    77. Cradle Stars Trading Enterprise 
    78. Cre8Ive Organisational Development 
    79. Crimsonblu (Pty) Ltd 
    80. Ctam Training And Consulting 
    81. Ctc College 
    82. Cutting Edge Consultants Pty Ltd 
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    85. D and D Lwazi Renaissance Research and Development Institute 
    86. Danearl (Pty) Ltd 
    87. Datatecture (Pty) Ltd 
    88. DC Academy 
    89. Dek Research And Management Specialist 
    90. Development Bank Of Southern Africa (Dbsa) 
    91. Devhula Financial Services (Pty) (Ltd) 
    92. Dialnx Consultants 
    93. Ditirelo Skills Development Services 
    94. DM Management & Consulting 
    95. DotCentre Business Consulting 
    96. Dru-A Professional Training Consultancy 
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    115. Faranang Marketing 
    116. Felix Risk Training Consultants 
    117. Forlynex 
    118. Freddy Mfana Trading Enterprise 
    119. Furniture World Training Centre 
    120. FUTURE DISCOVERY TRAINING ACADEMY 
    121. Gauteng City College 
    122. Giamanje Tvet College 
    123. Glere Skills And Consultants 
    124. Glo Leb Training & Development 
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    126. Gns Enterprise 
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    128. Grant Thornton Learning Institute 
    129. Green Horizon Consulting (Pty) Ltd 
    130. Growth Management Consulting 
    131. Gudlhuza Development Solutions Cc 
    132. Hamonate Consulting 
    133. Hanyeleni Business Enterprise 
    134. HDPSA 
    135. Hercuscope 
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    137. Hilmark Trading (Pty) Ltd 
    138. His Mercy Learning Academy 
    139. Hlaniki Investment Holdings 
    140. Hlombe And Associates 
    141. Iale School Of Advanced Learning Education 
    142. Ibless Enterprise 
    143. Ikhaya Training And Consulting 
    144. Ilitha Lelizwe Consulting 
    145. Imani 
    146. Inafrica General Trading Pty Ltd 
    147. Independent Development Trust 
    148. Indigo Institute 
    149. Injeje Training 
    150. Inkazimulo Trading 
    151. Inkcubeko Yakwantu Trading 
    152. Innercity Training Institute (Pty) Ltd 
    153. Insika Foundation 
    154. Institute of Health and Social Care Studies 
    155. Institute Of Public Affairs And Governance Pty (Ltd) 
    156. Inter Africa Skills Training Company 
    157. Isago Communications And Consulting 
    158. Itumeleng Wellness Solutions 
    159. Iyanda Holdings(Pty) Ltd 
    160. Iziko Capacity Building Cc. 
    161. Izwelethu Black Diamond 
    162. Jayleen Financial And Advisory Services 
    163. Jephmag Trading 
    164. Jeppe College of Commerce and Computer Studies 
    165. Jerisi Development Propeller Npc 
    166. Jet Energy South Africa 
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    169. Jolly Boy Motor Spares 
    170. Josmap Training Institute 
    171. Jucamo Shelf 4 Cc. 
    172. Jumpstart Training Institute 
    173. K Boneng Consulting Services 
    174. K-Leng Touch, Events And Skills Development 
    175. Kadimo Consulting Cc. 
    176. Kairos Training College 
    177. Kalideen Investment T/A Kalvest 
    178. KALIDEEN MANAGEMENT SERVICES 
    179. Kamanga Skills Projects 
    180. Karabo Ya Karabo 
    181. KAREUBO MANAGEMENT SYSTEMS 
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    183. Keetileafrika Training Institute 
    184. Kellery Projects 
    185. Kenmab Training Centre 
    186. Kernel Management And Consulting (Pty) Ltd. 
    187. Kgakishe Trading And Projects (Pty) Ltd 
    188. Kgang-Kgolo Consulting 
    189. Kgotla Trading Enterprise 
    190. Khabolwazi Pty Ltd 
    191. Khantsha Projects Npc 
    192. Khehli Institute 
    193. Khesana Business Enterprises 
    194. KHOSITHI TRAINING 
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    196. Kodi Traiding Enterprise 
    197. Kokano Pty Ltd 
    198. Konwaba Training Solutions 
    199. Kpk Training Solutions 
    200. Ktmo Business Solutions 
    201. Kuenta Consulting 
    202. Kusasalihle Management And Consultants (Pty) Ltd 
    203. Kwem Management Solutions 
    204. Kwindla Institute of Learning and Consulting 
    205. Legacy Leap Skills Developmemt Institute (Pty) Ltd 
    206. Legalnalulwazi 
    207. Lekopani Training Institute 
    208. Lelethu Training (Pty) Ltd 
    209. Leronsa Trading Enterprise 
    210. Letlhokoa Management Services Cc 
    211. Letzaa Group 
    212. Lewerb Holdings (Pty) Ltd 
    213. Lilihle Trading And Projects 
    214. Lip Holding (Pty) Ltd 
    215. Lloyds And Macmillan Pty Ltd 
    216. Loago Business Consulting 
    217. Lorpen Investments 
    218. Luminous Coaching And Wellness 
    219. Lunghisa Trading 72 
    220. Luruli Consulting And Projects 
    221. Luviline Business Solutions 
    222. Lwathotha Development Services (Pty) Ltd 
    223. M.I.C. Training And Development 
    224. Maab Training Management ( Pty) Ltd 
    225. Mabuya Amahle Trading 
    226. Mafamawethu Consultants 
    227. Magase And Shakong Projects 
    228. Magumzane Traiding Cc 
    229. Mahloko Training, Auditing Services And Other Projects 
    230. Maile Consulting 
    231. Maisela Phasudi 
    232. Makavila Suppliers Cc. 
    233. Makgoka Development Facilitation (Pty) Ltd. 
    234. Makoti Skills Development Solutions 
    235. Malanga Management Services 
    236. Malizana Projects CC 
    237. Maluka Safety House 
    238. Mamuhle Academy 
    239. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    240. MANCOSA Pty (Ltd) 
    241. Mangalani Business Enterprises 
    242. Maono Tai Consulting And Training 
    243. Marematlou Training Institute 
    244. Masemase Consultancy Cc. 
    245. Mashmp Holdings 
    246. Mashphe Logistics Services 
    247. MASM Trading Enterprise (Pty) Ltd 
    248. MASS COMUTER TRAINING AND PRINTERS 
    249. Mathatha A Fedile General Trading Cc. 
    250. Mathaveiya Skills Enhancement 
    251. Mathiko Consultancy 
    252. Mathye And Ditlou Dynasty Corporate 
    253. Matibidi Raphela Investments (Pty) Ltd 
    254. Matsila Holdings 
    255. MAXIMUM DEVELOPMENT INSTITUTE 
    256. Mc Tee Holdings 
    257. Mencho Business Dev (Pty) Ltd 
    258. Metbank 
    259. Meyiswa Training Academy 
    260. Mgwezane Training And Events Management Cc. 
    261. Miczo'S Enterprise 
    262. Mikhongelo Franchise (Pty) Ltd 
    263. Milani Nande 
    264. Mimoisa Business Solutions Cc 
    265. Mimshack Corporate Services And Projects (Pty) Ltd 
    266. Mimshack Royal Heritage 
    267. Mintirho Development Services 
    268. Misol Construction 
    269. Mj Mafunisa Consulting (Pty) Ltd 
    270. Mmanape Private Technical College Pty Ltd 
    271. MMBG Trading And Consulting 
    272. Mml Consulting Cc. 
    273. MMPS Holdings 
    274. Mod-Mosh Projects And Consulting (Pty) Ltd 
    275. Mohlaje Solutions (Pty) Ltd 
    276. Mokgwadiba Electrical Services Pty Ltd 
    277. Mologadi And Associates 
    278. Morena Empire Investment 
    279. Mortarboard Training Solutions 
    280. Mosadikago Trading (Pty) Ltd 
    281. Mosako Wa Kitso 
    282. Mothusi Management Consultants 
    283. Moving Business Altitudes Consulting 
    284. Mphekgwane Business Development 
    285. Mqobe Ahambe Trading 
    286. Mscoa Solutions (Pty)Ltd 
    287. MTHENGENYA & ASSOCIATES 
    288. Mtihakaza Training Institute 
    289. Mtk Corporate Solutions 
    290. MUDITAMBI HOLDINGS 
    291. Muhangwene Development Enterprise 
    292. Multiple Productive Management Solutions 
    293. Myeza Trading Enterprise 
    294. Nativah Energy Group Pty Ltd 
    295. Nbmp Trading Enterprise 
    296. NBnet Consultancy & Projects (Pty) Ltd 
    297. Ncele Logistics And Projects 
    298. Ndoma Matlhodi Trading Enterprise 
    299. Nebsa Management Services Cc 
    300. Nedtex 61 Cc 
    301. Nemalale Eagles Consultancy Cc 
    302. Nghano Training And Development Centre 
    303. Ngwanabanna Trading Enterprise And Projects 
    304. Nhlanzi Investments 
    305. Nj & L Trading Enterprise Cc. 
    306. Nkqubela Community Developers 
    307. Nobo Training And Development Services (Pty) Ltd 
    308. NOMAKU TRADERS CC 
    309. Nonunu Projects 
    310. Northern Cape Rural Public FET College - De Aar Campus 
    311. Ns Global Academy 
    312. Ntandoyami Trading 137 
    313. Ntsangalala Business Enterprise 
    314. Ntsime Financial Consulting 
    315. Nvsion Consulting 
    316. Nyankwavi Investment Cc. 
    317. Omc Chartered Accountants 
    318. Omithombo Management Academy 
    319. Or Project Management 
    320. Outeniqua Leadership Institute 
    321. Panafrican Supply Chain Academy 
    322. Pandelani Investment Holdings (Pty) Ltd. 
    323. Paseka Business Enterprise 
    324. Peakford Management Consulting 
    325. Peo Training Solutions (Pty) Ltd 
    326. Petra Institute of Development 
    327. Pfim Trading (Pty) Ltd 
    328. Phambili Kzn Construction And Development 
    329. PHETHA PROFFESSIONAL SERVICES CC 
    330. Phexo Trading Enterprise 
    331. Philani Solutions 
    332. Pioneer Business Consulting 
    333. Pma Holdings (Pty ) Ltd. 
    334. Ponontle Consulting 
    335. Power Rush Trading 170 Cc. 
    336. Powergate Trading 1040 
    337. Powernexus 
    338. Princetop Corporative Training (Pty) Ltd 
    339. Pro Jentibus Sports Development Npc 
    340. Progressive School Of Business And Engineering (Pty) 
    341. Projects Administration Services 
    342. Proverb Financial Services 
    343. Pulakgadi Training Consulting Cc 
    344. Qeto Business Consulting 
    345. Qhubeka Business Solution 
    346. Rainbow Technical Training Centre 
    347. Rcg Markets 
    348. Reatile Regoratile Matshidiso (Pty) Ltd 
    349. Red Carpet Marketing Management Solutions 
    350. Reflections Development Institute 
    351. Regent Business School (Pty) Ltd t/a Regent Business School 
    352. Reminiscent Business Consulting Pty (Ltd) 
    353. RESISA LOGISTICS 
    354. Rich Rewards Trading Pty (Ltd) 
    355. Ritepath HR Solutions 
    356. Rme Projects 
    357. Rostec Technical FET College (Pty) Ltd 
    358. Rstg 
    359. Sa Business Services Cc. 
    360. Sa Campus 
    361. Sanchaa Connection 
    362. Sasalethu Consulting And Associates 
    363. Scarlifon Pty Ltd 
    364. Seitaodi Trading 
    365. Sekakopamo Holdings 
    366. SETHIKE TRADING 
    367. SEVEN ARROWS PROTECTION ALLIANCE CC 
    368. Shandu Technical Services 
    369. Shekinah Deep Excellence (Pty) Ltd 
    370. Shirs Vision Compleadev (Pty) Ltd 
    371. Sinokuhle Konke Trading Enterprise 
    372. Sisodwa Investment Enterprise 
    373. Sisonke Training And Consulting 
    374. Siyaya Skills Institute Eastern Cape 
    375. Sjm Squared Construction 
    376. Skills Catalyst Consultants 
    377. Skills Fly Consulting Group Pty Ltd 
    378. Skillus Training 
    379. Slj Consultants 
    380. Smartkip 
    381. Social Capital Group 
    382. Sombizi Holdings 
    383. Sonani Skills 
    384. Soni Investment 
    385. South African Abet Development Agency Saada 
    386. South African Corporate Training Association 
    387. Spectrium 
    388. St Kings Institute Of Technology And Business Studies 
    389. Stankay Trading Enterprise 
    390. STARPLEX 408 CC 
    391. Starplex 489 cc 
    392. Straightmap (Pty) Ltd 
    393. Striving Mind Trading 289 
    394. Summat Training Institute 
    395. SUPREME ICT CONSULTANTS 
    396. Swaranang Management Consulting Cc 
    397. Sylman Training Consultants 
    398. Tachfin Holdings 
    399. Tadi Training & Development Institute 
    400. Talent Sculpture 
    401. Tasc Business Consulting And Training 
    402. Tashie Holdings 
    403. Tcns Resources (Pty) Ltd 
    404. The Chosen Consulting Services 
    405. THE GMC GROUP PTY LTD 
    406. The Masters Global Solutions Pty Ltd 
    407. Thepa Trading 511 
    408. Thinking Mind Trading 
    409. Thobologo Training And Education Group 
    410. Thubelihle Graduate Institute 
    411. Thuto Lere Community Empowerment Programme 
    412. Thuto-Boswa Education And Training Solution 
    413. Tice 
    414. Tippinggate Business Solutions (Pty) Ltd 
    415. Tlaletso Consultants 
    416. Tlotlangthuto Training & Consulting 
    417. Tloumogale Business Development & Consulting 
    418. Township Fire And Rescure (Pty) Ltd 
    419. TPLR and Training Services (PTY) LTD 
    420. TPN Training and Recruitment ( 
    421. Trainers without Borders 
    422. Training Consultant and SD College 
    423. Transafric Consulting Pty Ltd 
    424. Transgeneracion Consulting 
    425. Triads Management Services 
    426. Triple E Training Holdings (Pty) Ltd 
    427. Tsebo Ke Bophelo Holdings 
    428. Tsebong Training Centre 
    429. Tshamutengu General Trading Cc. 
    430. Tshisimani Holdings (Pty) Ltd. 
    431. Tshwane College of Commerce and Computer Studies 
    432. Tshwane Training Institute (Pty) Ltd. 
    433. Tsiku Consulting 
    434. Turnkey Vision Training Services (Pty) Ltd 
    435. Twin Peak Technologies 
    436. Tytons (Pty) Ltd 
    437. Ukhamba Quality Skills 
    438. Umbuso Training Services 
    439. Umfolozi FET College 
    440. Umlando Projects Pty Ltd 
    441. Umnotho Wamazwe Trading 
    442. Umnotho We Afrika Foundation 
    443. Umqondo Business College 
    444. Umsenge Sdcs 
    445. Unitrain Pty Ltd 
    446. University Of Business Excellence(Pty)Ltd 
    447. University Of Intellectual Excellence (Pty)Ltd 
    448. University of Pretoria 
    449. University of Venda 
    450. Unlimited Potential Investments 
    451. Ursivox Interactive Systems 
    452. Uweso Consulting (Pty) Ltd 
    453. Valambya Training and Business College (Pty) Ltd 
    454. Valinsight (Pty) Ltd 
    455. VEB CELE & ASSOCIATES PTY LTD 
    456. Venus Maintenance And Supply Services 
    457. Vicmat Consultants 
    458. Victorious Training Institute 
    459. Victorompie Enterprises Cc. 
    460. Viol Projects 
    461. Visionary Academy 
    462. VISIONARY SKILLS ACADEMY 
    463. Vista Chem Consulting 
    464. VSL General Trading 
    465. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    466. Vumase Ss 
    467. Vumilia Africa Group 
    468. Vuselela FET College - Klerksdorp Campus 
    469. Wantshela Consulting 
    470. WMD Civils Pty Ltd 
    471. Workskills Training Solution 
    472. World Pace Development And Training Institute 
    473. Xharo Skills Transfer Pty (Ltd) 
    474. Ya Hina Management Consulting And Projects 
    475. YAB Business Solutions 
    476. Yellow Media Publishers 
    477. Yhanibo Logistics 
    478. Zamaubuhle Training 
    479. Zambezi Accounting (Pty) Ltd 
    480. Zealot Business College 
    481. Zerben Management Solutions 
    482. Zibuse At Solutions 
    483. Zizi-Consulting Services (Pty) Ltd 
    484. Zj Africa Learn (Pty)Ltd 
    485. Zmg Consulting 
    486. Zwavhudi Business School (Pty) Ltd 



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