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PURPOSE AND RATIONALE OF THE QUALIFICATION  The purpose of the qualification is to enable qualifying learners to apply strategic level financial management competencies to ensure effective, efficient and economical utilisation of public funds and resources at local government level. Learners will develop competencies to manage strategic planning and budgeting processes, financial management processes and internal […]

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PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of the qualification is to enable qualifying learners to apply strategic level financial management competencies to ensure effective, efficient and economical utilisation of public funds and resources at local government level. Learners will develop competencies to manage strategic planning and budgeting processes, financial management processes and internal control, auditing and reporting processes. Individual learners will benefit through enhancing their personal competencies, knowledge and skills so as to be able to complete tasks required in their employment contracts and by legislation.

Business and commerce will benefit through this qualification as it will assure commonality of practice between public and private sector financial management practices.

Social and economic transformation is a core responsibility of local government. Through increasing the financial management capacity of government office bearers and employees the social and economic programmes of government will be implemented effectively, efficiently and economically.

The qualification serves to provide the opportunity for new and existing public sector employees to gain financial management competencies. In this light it serves to allow access to management positions for groupings previously excluded from such positions. Through providing financial management competencies South Africa’s democracy can be strengthened, through strengthening the ability of local government to deliver. Delivery of services, and most importantly of basic services will contribute to the social and economic development of the country. As individuals competencies improve, the quality as well as the effectiveness and efficiency of local government will improve. Managers with competencies in financial management will assure that all processes of budgeting, financial management, internal control, auditing and reporting meet the conditions of relevant legislation and in this way are accountable to the public.

Rationale:

The qualification is aimed at senior managers and future senior managers in local government. The typical learner will be an employee in local government, wishing to gain the competence to fulfil the requirements of his/her current job obligations or a municipal employee wishing to gain a qualification so as to advance his/her career opportunities. In addition persons seeking future employment in the local government sector may choose to complete the qualification. Persons employed in non-profit organisations and non-governmental organisations as well as private sector agencies which interface with local government would benefit from the qualification.

Qualifying learners may operate at the level of executive mayor, executive councillors, councillors, municipal manager; chief financial officer; department managers; strategic managers and managers of municipal entities.

Office bearers and employees at local government level are responsible for managing the provision of services to the community. The Constitution of the RSA (Act 108 of 1996) section 27 (1) states that all South Africans have the right to access health care services; sufficient food and water and social security. Section 27(2) requires the state to take reasonable measures within its available resources to provide these basic human rights. The state is also responsible for providing education for the community and managing all of the country’s resources. The constitution therefore allows the community to demand that services are met and that government office bearers and managers have the skills to take reasonable measures in providing services.

Based on the parameters created by the Constitution a range of legislation has been promulgated to legislate the manner in which local government will manage public funds. The learning outcomes contained in this qualification are based on the competencies required to contribute to the decision-making and management of public funds. The learning outcomes are combined in 3 broad areas of competence;-

  • Strategic planning and budget related competencies;
  • Financial management competencies and
  • Internal control, auditing and reporting competencies.

    The qualification aims to provide opportunities for applied competencies in these three areas and provides a basis for further qualifications in both public sector and private sector financial management qualifications at higher levels on the NQF.

    Learners will build on their existing competencies in financial management and will learn how to manage within the many challenges facing the public sector. They will learn how to apply basic budgeting, financial management, internal control, auditing and reporting competencies in a public sector setting. These competencies will assist the learner in their role in public sector finance and will also provide competencies which are transferable to the private sector. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that Learners undertaking this qualification are competent in:

  • Communication at NQF Level 4
  • Mathematical Literacy at NQF Level 4
  • Economics at NQF Level 4
  • Accounting at NQF Level 4

    Recognition of Prior Learning (Rpl)

    Learners able to demonstrate competency through the summative assessment processes attached to this qualification will receive recognition of prior learning. It is recognised that candidates may have been performing the competencies contained in this qualification in a workplace setting competently for many years, without having gained any formal qualification. The aim of this qualification will be to provide recognition of prior learning for such persons so as to enable them to obtain the qualification in whole or in part for this process.

    The way in which RPL will be done will be jointly determined by learner and assessor with the tools and techniques used for assessment of the qualification and individual Unit Standards being applicable. 

RECOGNISE PREVIOUS LEARNING? 

QUALIFICATION RULES 
Level, credits and learning components assigned to the qualification

Fundamental Component

The Fundamental Component consists of two Unit Standards, one of which deals with consultation with stakeholders. Consultation is an important process in the setting and implementation of policy and procedures. This Unit Standard will enable learners to see the importance of consultation and provide them with the necessary skills to consult with stakeholders.

The second Fundamental Standard deals with ethical behaviour, which is vitally important for municipal officials if public administration is to have credibility amongst the broad public.

Both unit standards are compulsory.

Core Component

The Core Component consists of Unit Standards to the value of 136 credits, which deal with the core competencies required by municipal official in the areas of strategic planning and budgeting, financial management and internal control.

All Standards are compulsory.

Elective Component

Learners are required to choose Unit Standards totaling a minimum of 12 credits from the Unit Standards from this component, which will enable the learner to obtain specialist insight into such matters as the use of technology in municipal administration, Internal Controls and Legislation and Performance Management. 

EXIT LEVEL OUTCOMES 
1. Demonstrate knowledge and critical understanding of municipal finance issues in general, and their areas of focus in particular.

2. Apply economic principles to municipal finance management.

3. Assess foundations and principles of municipal practice in South Africa.

4. Implement well-grounded and systematically developed principles in municipal financial management.

5. Proffer solutions to municipal service management and delivery problems.

6. Engage with the broader field of municipal finance management.

7. Support as a strategic management leader in the field of municipal finance management.

8. Contribute to others’ understanding of current and emerging municipal finance issues.

9. Demonstrate responsibility and adaptability as a professional in a municipality setting. 

ASSOCIATED ASSESSMENT CRITERIA 
1.

  • Lines of debate in the field of municipal finance and local government legislative framework are understood and can be explained orally.
  • Literature within municipal financial management can be critically assessed and its application explained in context.
  • Legislative requirements and guidelines are applied creatively and imaginatively.

    2.

  • Knowledge, skills and competences are applied to specific areas of municipal operation.

    3.

  • Knowledge is analysed and applied in different areas of municipality operations.
  • Sound principles about municipal finance management, with particular reference to service delivery, are applied in terms of established policy.

    4.

  • Claims and conclusions about implemented policy are justified with appropriate evidence and argument.
  • Reports of work relevant to decision-making are provided and analysed in a municipality context.

    5.

  • Independent analyses of data is provided in a manner that entails recent developments in recent developments and international best practice for municipal finance applications.
  • Inquiries in the field of municipal finance management, local government development or development, are conducted and their findings are reported in appropriate ways.
  • Investigations are planned and conducted using appropriate information gathering techniques.

    6.

  • Already developed frameworks are applied according to policy.
  • Findings are communicated in written and oral form to a wider audience.

    7.

  • Assigned activities are managed and value commitments are made to enhance performance.
  • Debate with learning or professional groups in municipal finance in an interactive manner.

    8.

  • Discussion on finance issues are facilitated in an informed and visionary manner.

    9.

  • Reflect on values and responsibilities appropriate to strategic management and professional leadership.

    Integrated Assessment

    Formative and summative assessment

    The learner must demonstrate his or her proficiency to manage local government finances. Assessment of this qualification should be done in an integrated fashion, combining a number of related Unit Standards in application based assessment exercises utilising the following assessment instruments:

  • Portfolios
  • Simulations
  • Work-place assessments
  • Written examinations
  • Oral examinations

    The applied competence inherent in this qualification will be ideally demonstrated through assessing a combination of Unit Standards together for example: The Unit Standard, “Apply strategic management planning principles and techniques in public administration and management”, could be assessed with the Unit Standard, “Manage budget processes within a public sector organisation.”

    Formative assessments may be structured into a learning programme, based on a combination of some of the specific outcomes from a combination of Unit Standards. Summative assessments should include all the specific outcomes included in the formative assessments in a holistic application based approach. 

INTERNATIONAL COMPARABILITY 
Australia

Australia, a Chief Financial Officer (CFO) in any level of government is expected either to be a Chartered or Certified Practicing Accountant. The qualification of a Chartered or Certified Practicing Accountant requires a minimum of a three-year degree, articles served over a three-year period and a further training course designed by the relevant professional body. Those who desire to move from a specialist senior management position to general management usually use their credits towards an MBA qualification and concentrate on study units relating to general and strategic management and industry specific units.

The United Kingdom and Ireland

The United Kingdom and Ireland, Financial Managers in Public Administration are expected to be members of the Chartered Institute of Public Finance and Accountancy (CIPFA) and to comply with their requirements. CIPFA promotes public sector finance management interest through its professional qualification and continuing professional development scheme; and through its regulatory role comprising the setting of professional standards and the maintenance of a professional disciplinary scheme for members.

Kenya

Kenya Accountants and Secretaries National Examination Board (KASNEB) is an examination body which registers learners and sets administers and manages accounting, finance, administration and management examinations both at professional and technician levels.

The examinations of the Board are recognised worldwide and are comparable to similar professional examinations (ACCA and CIS) in the world.

The Board administers the following four major examinations:

  • The Certified Public Accountants (CPA) examination for those learners who wish to qualify and work as professional accountants, auditors, finance managers, tax and financial consultants. The CPA qualification has two elective subjects on government finance and government Accounting. The learning outcomes underlying this qualification are equivalent to SAQA’s NQF level 7 outcomes
  • The Certified Public Secretaries (CPS) examination for those learners who wish to qualify and work as corporate secretaries, company secretaries, town clerks, secretary managers, consultants and managers in industry and commerce; administrators and human resources advisers in public and private institutions. The CPS qualification has two elective subjects on government finance and government Accounting. The learning outcomes underlying this qualification are equivalent to SA’s NQF level 7 broad outcomes. This is the highest qualification that must be held by candidates seeking to fill Municipal Managers (Town Clerk) and Treasurers positions in Kenya’s local government.
  • The Kenya Accounting Technicians Certificate (KATC) examination for those learners who wish to obtain a qualification as specialised middle-level accountants, who are also known as accounting technicians. The learning outcomes of this qualification closely match those attributable to accounting technicians’ qualifications registered at an NQF level 5 in South Africa.
  • The Kenya Administration and Management Examination (KAME) is for those learners who wish to obtain a qualification as supervisors, administrative officials, section heads and first level managers and administrators in the public and private sectors.

    Middle managers in administration in the Kenyan government or local governments are expected to hold either the KATC or KAME Qualifications.

    Tanzania and Uganda

    Faculties of economics and management sciences at universities tend to offer subjects whose technical and academic content is closely aligned to the examinations administered by KASNEB. It follows that there is insignificant coverage of public sector finance and accounting issues given that they tend to receive a peripheral treatment in the CPS/CPA examinations administered by KASNEB. The training situation is not materially different from that prevailing in Tanzania and Uganda given that the two countries have tended to adopt a similar approach to training of management, accounting and finance professionals.

    Namibia

    The University of Namibia has a certificate programmeme in Taxation and Finance, which was designed in 2000 to equip those high school graduates with experience in technical accounting issues in the central and local government.
    On the basis of the scope of subjects and related learning outcomes addressed, this certificate programme can only be equated to finance qualifications registered at an NQF level 5. This qualification provides a foundation to first degrees in accounting and finance at the same university. The holders of this qualification require a further advanced degree in order to hold the positions of CEOs or CFOs at municipalities.

    This Certificate in Municipal Financial Management NQF Level 6 contains the skills and knowledge required for the South African situation. This qualification presents the learner with the necessary knowledge and skills required to manage municipal finances. The competencies related to the accounting function are assumed to be in place, and are not dealt with in this qualification. 

ARTICULATION OPTIONS 
This qualification should articulate with the following qualifications:

  • Bachelor of Commerce degree.
  • Any qualification in Administration or Public Administration at NQF Level 6. 

MODERATION OPTIONS 
  • Anyone assessing a learner or moderating the assessment of a learner against this Qualification must be registered as an assessor with the relevant Education and Training Quality Assurance (ETQA) Body.
  • Any institution offering learning that will enable the achievement of this Qualification must be accredited as a provider with the relevant ETQA.
  • Assessment and moderation of assessment will be overseen by the relevant ETQA according to the ETQA’s policies and guidelines for assessment and moderation; in terms of agreements reached around assessment and moderation between ETQA’s (including professional bodies); and in terms of the moderation guideline detailed immediately below.
  • Moderation must include both internal and external moderation of assessments at exit points of the qualification, unless ETQA policies specify otherwise. Moderation should also encompass achievement of the competence described both in individual Unit Standards as well as the integrated competence described in the qualification.

    Anyone wishing to be assessed against this Qualification may apply to be assessed by any assessment agency, assessor or provider institution that is accredited by the relevant ETQA. 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
Assessors and Moderators of this qualification should:

  • Be in possession of a public administration or administration qualification at NQF Level 7 or above.
  • Have worked in a public administration environment for at least 2 years.
  • Be registered as an assessor with the relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA. 
REREGISTRATION HISTORY 
As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015. 

NOTES 
N/A 

UNIT STANDARDS: 
  ID UNIT STANDARD TITLE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Core  116345  Apply the principles of budgeting within a municipality  Level 5  Level TBA: Pre-2009 was L5  15 
Core  116342  Apply approaches to managing municipal income and expenditure within a multi-year framework  Level 6  Level TBA: Pre-2009 was L6  15 
Core  116340  Apply costing principles to municipal operational and service-based costing  Level 6  Level TBA: Pre-2009 was L6  11 
Core  116339  Apply risk management in South African municipalities  Level 6  Level TBA: Pre-2009 was L6  10 
Core  116346  Apply techniques and South African statutes to cash and investment management in a municipal environment  Level 6  Level TBA: Pre-2009 was L6  10 
Core  116344  Apply the Inter-governmental Fiscal Relations Act to municipal financial management  Level 6  Level TBA: Pre-2009 was L6  10 
Core  116347  Contribute to capital planning and financing  Level 6  Level TBA: Pre-2009 was L6  15 
Core  116358  Contribute to the strategic planning process in a South African municipality  Level 6  Level TBA: Pre-2009 was L6  15 
Core  116362  Manage a municipality’s assets and liabilities  Level 6  Level TBA: Pre-2009 was L6  11 
Core  116353  Participate in the design and implementation of municipal supply chain management  Level 6  Level TBA: Pre-2009 was L6  12 
Core  116364  Plan a municipal budgeting and reporting cycle  Level 6  Level TBA: Pre-2009 was L6 
Core  116363  Prepare and analyse municipal financial reports  Level 6  Level TBA: Pre-2009 was L6  12 
Fundamental  116343  Apply the principles of ethics in a municipal environment  Level 6  Level TBA: Pre-2009 was L6  10 
Fundamental  116348  Conduct stakeholder consultation around municipal finance programmes  Level 6  Level TBA: Pre-2009 was L6 
Elective  116351  Conduct auditing planning and implementation in a South African municipality  Level 5  Level TBA: Pre-2009 was L5  12 
Elective  337063  Demonstrate knowledge and insight into the principles of monitoring and evaluation in assessing organisation and/or programme performance in a specific context  Level 5  Level TBA: Pre-2009 was L5 
Elective  337059  Apply monitoring and evaluation approaches and tools to assess an organisation’s or programme’s performance in a specific context  Level 6  Level TBA: Pre-2009 was L6  15 
Elective  116341  Conduct performance management to a South African municipal environment  Level 6  Level TBA: Pre-2009 was L6  12 
Elective  116357  Design internal control and internal control evaluation framework  Level 6  Level TBA: Pre-2009 was L6 
Elective  116361  Interpret South African legislation and policy affecting municipal financial management  Level 6  Level TBA: Pre-2009 was L6 
Elective  116360  Manage information technology resources in a municipal finance environment  Level 6  Level TBA: Pre-2009 was L6