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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. 42020 VISION TRAINING AND CONSULTING (PTY) LTD 
    2. A.S.A.P Training And Consulting 
    3. A4 Consultancy Cc 
    4. Aba Sebenzi 
    5. Abacwaningi Business Solutions 
    6. Abanguni College of South Africa 
    7. ABM COLLEGE SA (PTY) LTD 
    8. About Survival Consulting Agency 
    9. Abvaho Phanda Group 
    10. Accolades Business Services 
    11. Active Transformation Professional Services (Atps) 
    12. Adamas Solutions 
    13. Adcca 
    14. Africa Corporate Training Institute And Hr Consulting 
    15. Africa Institute For Public Administration 
    16. Africa Rising Advisory Services Pty Ltd 
    17. African Resources And Financial Training 
    18. Africawide Consulting 
    19. Afriwealth Consulting 
    20. Afroxpert Performance Developement Cc 
    21. Ak And Associates 
    22. Akadon Trading (Pty) Ltd 
    23. Akha Unique telecoms (pty) ltd 
    24. Akili Training 
    25. All Access Holdings 
    26. Altimax (Pty) Ltd 
    27. Amabamba Recruitment 
    28. Amadube Investments Cc 
    29. Amakhuze Amahle Consulting 
    30. Amangile Academy (Pty) Ltd 
    31. Amaqamu Project Management and Consulting 
    32. Amasu Consulting (Pty )Ltd 
    33. Amazibuko Business Solutions 
    34. Amg Training And Hygiene Consultants 
    35. Amm Training And Consulting 
    36. AMODA LEGAL CONSULTING 
    37. Anzani Group 
    38. Apex Education (Pty) Ltd. 
    39. Arms - Audit & Risk Management Solutions 
    40. Asiphokuhle Training And Research Institute 
    41. Attractive Softcare Application Projects cc t/a ASAP Events and Consulting 
    42. Autistic Trading Enterprise 
    43. Avax Sa 481 Cc. T/A Mandisa Development Services 
    44. Avc Corporate Advisory Services (Pty) Ltd. 
    45. Avenida (Pty) Ltd 
    46. Bafedile M (Pty) Ltd 
    47. BAHF HOLDINGS 
    48. Balcare Advisory 
    49. Bantubanye Skills 
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    51. Bavuse Trading Enterprises Cc 
    52. Bazalwane Business Partners 
    53. BDCE 
    54. Be For Sunset Trading And Projects 266 
    55. BEC Training Consultants 
    56. Belgravia Institute Of Mangement (Pty) Ltd 
    57. Bembani Group 
    58. Ben Tyres And Training Institute 
    59. Bendrew Trading 
    60. Beso Business Empowerment Solutions Cc 
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    63. Blue Poplar 
    64. Blueprint Transformation 
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    66. Boikgantsho Consulting & Events 
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    68. Bothanda Trading 
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    72. Brightstone Academy 
    73. BUCKS BUB TRADING 5 CC 
    74. Bulwa Minerals Pty Ltd 
    75. Business Circle Consultation 
    76. C College 
    77. C Ngubane & Associates Inc. 
    78. C-Sonke Trading Cc 
    79. Cairo Corporate Consulting 
    80. Camblish Training Institute (Pty) Ltd 
    81. Camissa Institute 
    82. Canton Investments (Pty) Ltd 
    83. Capital Pioneer Consulting 
    84. Capricon Training Consultants cc 
    85. Cardibex (Pty) Ltd 
    86. Career Builders Academy Pty Ltd 
    87. Careers IT (Pty) Ltd 
    88. Caton Consulting 
    89. Ccg Systems 
    90. Central Business Academy 
    91. Central Johannesburg Public FET College - Alexandra Campus 
    92. Central University of Technology, Free State 
    93. Change Strategies Consulting Services Cc 
    94. Chartered Institute Of Safety Management 
    95. Chas Institute Of Development 
    96. Chippa Training Academy (Pty) Ltd 
    97. Christian Campus Bible College 
    98. Chuma Development Consultants 
    99. Chuze Investment 
    100. Clean Heat Academy (Pty) Ltd 
    101. Clear Cut Solutions 
    102. Cnl And Associates 
    103. Coceka Consulting 
    104. Commerce Edge South Africa 
    105. Commitech Consulting 
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    107. Cool Ideas 1016 (Pty) Ltd T/A Esp Consulting 
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    120. DC Academy 
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    122. Deloitte & Touche 
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    124. Development Bank Of Southern Africa (Dbsa) 
    125. Devhula Financial Services (Pty) (Ltd) 
    126. Dgk Advisory 
    127. Dijama Training Academy 
    128. DITEBOGO CONSULTANCY CC 
    129. Ditira Human Capital 
    130. Divhani Environmental And Engineering Solutions 
    131. DM Management & Consulting 
    132. DotCentre Business Consulting 
    133. Dr. J.L.D Institute For Humanities And Development Praxis 
    134. Dynafrica 
    135. E Mali Outsourcing Cc 
    136. Eagle Greek Inverstment T/A Mollo Consulting 
    137. Eastern Rose Enterprise 
    138. Edequette Training Institute 
    139. Edtisa Education And Development Training Institute Of South Africa 
    140. Edusource (Pty) Ltd 
    141. Eduversity Pty Ltd 
    142. Efficient Leaders Pty Ltd 
    143. Elective Training Institute Enterprise Cc 
    144. Elvis Koena Consulting (Pty) Ltd 
    145. Emzed Academy 
    146. Equilibruim Skills Development And Research Pty Ltd 
    147. Erf 340 Holdings 
    148. Escon 
    149. Eskilz College (Pty) Ltd 
    150. Etamic Pty Ltd 
    151. Ethembeni Multi Service Enterprise (Pty) Ltd 
    152. Eukon Engineering And Projects 
    153. Everest Leadership cc t/a EL International 
    154. Excellent Minds Institute (Pty) Ltd 
    155. Execuprime Business College (Pty) Ltd 
    156. Express Model 405 
    157. Extribyte (Pty) Ltd 
    158. Falcon Business Institute (Pty) Ltd 
    159. Faranang Marketing 
    160. Favest Advisory (Pty) Ltd 
    161. Frn Holdings 
    162. Frugatrax Consultants 
    163. FUTURE DISCOVERY TRAINING ACADEMY 
    164. Fuze Business Initiative 
    165. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    166. Gatyana Training Academy (Pty) Ltd 
    167. Gauteng City Region Academy (GCRA) 
    168. Getsmarter 
    169. Giamanje Tvet College 
    170. Giant Alive Group 
    171. Giggs Creations 
    172. Glere Skills And Consultants 
    173. Glo Leb Training & Development 
    174. Global Care Trading 100 CC 
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    176. GOBELA CONSULTING 
    177. Goitseone Trading And Projects Pty Ltd 
    178. Golden Rewards 2192 Cc 
    179. Gomolemo'S Consultant (Pty) Ltd 
    180. Grant Thornton Learning Institute 
    181. Groen Mintirho (Pty)Ltd 
    182. Growth Management Consulting 
    183. Gwebu Super Group (Pty) Ltd 
    184. Hadima Training Academy 
    185. Hamonate Consulting 
    186. Hanyeleni Business Enterprise 
    187. HDPSA 
    188. Health Science Academy 
    189. Heartbeats Consulting Services 
    190. Heavenly Button Trading Cc 
    191. Hlaniki Investment Holdings 
    192. HLOGIRATI (PTY) LTD 
    193. Hlombe And Associates 
    194. Hs Global Skills Business Solutions 
    195. Htb Consulting 
    196. Hym Consulting 
    197. I'Vee Africa Group (Pty) Ltd 
    198. Igkm Management Services (Pty) Ltd 
    199. Ikhambi Outsourced Cfo 
    200. Ikhaya Training And Consulting 
    201. Ikhwezi Traning Institute (PTY) LTD 
    202. Iklwa Contractors 
    203. Ilinge Labantu Debt Solution 
    204. Iliso Investment holdings (Pty) Ltd 
    205. Ilitha Lelizwe Consulting 
    206. Imani 
    207. Imperial City Campus (Pty) Ltd 
    208. Inafrica General Trading Pty Ltd 
    209. Indigo Institute 
    210. Indonsa Training 
    211. Infoport Africa 
    212. Injulabqopho (Pty) Ltd 
    213. Inkazimulo Trading 
    214. Inkcubeko Yakwantu Trading 
    215. Inkonyane Yamaswazi Projects 
    216. Innercity Training Institute (Pty) Ltd 
    217. Innovative Technology Design 
    218. Inqaba Yokulinda Youth Organisation 
    219. Inside Out Group 
    220. Instant Corporate Suppliers 
    221. Institute For Performance Management 
    222. Institute of Health and Social Care Studies 
    223. Institute Of Public Affairs And Governance Pty (Ltd) 
    224. Intergritas Consulting Services 
    225. Inzalo Enterprise Management Systems (Pty) Ltd 
    226. Isiphephelo Consultants 
    227. Isipho Equiping (Pty) Ltd 
    228. Itireleng Bokamoso Trading Enterprise 
    229. Itumeleng Wellness Solutions 
    230. Iyana Property Management 
    231. Jabukile Consultancy 
    232. Jbm Consulting Pty Ltd 
    233. Jeppe College of Commerce and Computer Studies 
    234. Jet Energy South Africa 
    235. Jikiza Phumbele Management Consultants 
    236. Jit Projects 
    237. Jnuto Trading And Projects 
    238. Jobafrik Consulting 
    239. Jojo Training Institute 
    240. Josmap Training Institute 
    241. Joyride Trading 15 
    242. July Gm Holdings 
    243. K Boneng Consulting Services 
    244. K Shabangu Fet College 
    245. K-Leng Touch, Events And Skills Development 
    246. Kadimo Consulting Cc. 
    247. Kagisho Business Concepts (Pty) Ltd 
    248. Kalideen Investment T/A Kalvest 
    249. KALIDEEN MANAGEMENT SERVICES 
    250. Kamanga Skills Projects 
    251. Keetileafrika Training Institute 
    252. Keletshepile Trading Enterprise 
    253. Kellery Projects 
    254. Kelsey Events And Business Consulting 
    255. Kenmab Training Centre 
    256. Keptel 
    257. Keydimensions Risk Solutions 
    258. Kgakishe Trading And Projects (Pty) Ltd 
    259. Kgang-Kgolo Consulting 
    260. Kgotla Trading Enterprise 
    261. Khabolwazi Pty Ltd 
    262. Khanyisela Consulting 
    263. Khatheo Trading And Projects (Pty) Ltd 
    264. Khehli Institute 
    265. Kholo Trading Enterprise 
    266. KHOSITHI TRAINING 
    267. Khula Nonke Training & Development 
    268. Khutakhu Trading 
    269. Kia Chuma 
    270. Kn Business Solutions 
    271. Kokano Pty Ltd 
    272. Konwaba Training Solutions 
    273. Kpk Training Solutions 
    274. Kstd Pty Ltd 
    275. Kueneng Investment Holding 
    276. Kutlwa Consultancy 
    277. Kuyakhula Development Initiatives 
    278. Kwem Management Solutions 
    279. Kym Management Consulting 
    280. Lathithaa Consulting Services 
    281. Lavinda Trade And Invest 
    282. Legalnalulwazi 
    283. Lekoko Consulting (Pty) Ltd 
    284. Lelethu Training (Pty) Ltd 
    285. Lemao Enterprise 
    286. LEMARK TRAINING & DEVELOPMENT 
    287. Leronsa Trading Enterprise 
    288. Less Aid More Trade Pty Ltd 
    289. Letlhokoa Management Services Cc 
    290. Letlotlo La Gae (Pty) Ltd 
    291. Lewerb Holdings (Pty) Ltd 
    292. Limsa Training Institute 
    293. Lionsden Africa Business Solutions 
    294. Lloyds And Macmillan Pty Ltd 
    295. Lmmm Training And Development 
    296. Loago Business Consulting 
    297. Londimvelo Consultants 
    298. Lorpen Investments 
    299. Lulona Consulting (Pty) Ltd 
    300. Lumiere Holdings 
    301. Luminous Coaching And Wellness 
    302. Lutsha Empowerment Sa 
    303. Lwakhula Ulwazi Consulting 
    304. M.I.C. Training And Development 
    305. Mabuya Amahle Trading 
    306. Mac Ndlovu Incorporated 
    307. Mafamawethu Consultants 
    308. Magumzane Traiding Cc 
    309. Mahayi Hrd Services Cc 
    310. Mahloko Training, Auditing Services And Other Projects 
    311. Maikarabelo Business Enterprise 
    312. Maile Consulting 
    313. Makaota Training Consultants 
    314. Makavila Suppliers Cc. 
    315. Makgoka Development Facilitation (Pty) Ltd. 
    316. Makhuba Development Projects CC 
    317. Makhutsisa Business Training Centre 
    318. Makhuva Consulting 
    319. Makoti Skills Development Solutions 
    320. Makuka Investment Group 
    321. Malivha Holdings 
    322. Mamuhle Academy 
    323. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    324. MANCOSA Pty (Ltd) 
    325. Mangalani Business Enterprises 
    326. Manpower Skills Academy 
    327. Manzolwandle Holdings 
    328. Maono Tai Consulting And Training 
    329. Marcado Human Resources Strategies 
    330. Marematlou Training Institute 
    331. Maritime Business Institute 
    332. Mars Business Consulting 
    333. Masegare Business School (Pty) Ltd 
    334. Masemase Consultancy Cc. 
    335. Masheshafike (Pty) Ltd 
    336. Mashmp Holdings 
    337. Mashphe Logistics Services 
    338. MASM Trading Enterprise (Pty) Ltd 
    339. Masnas 
    340. MASS COMUTER TRAINING AND PRINTERS 
    341. Matepe Investments (Pty) Ltd 
    342. Mathaveiya Skills Enhancement 
    343. Matibidi Raphela Investments (Pty) Ltd 
    344. Matsila Holdings 
    345. Mbedvula Trust 
    346. Mcebo Technologies 
    347. Mcofana 
    348. Melatrend Management Consulting 
    349. Metbank 
    350. Meyiswa Training Academy 
    351. Mfanayashinga Pty Ltd 
    352. Mgwezane Training And Events Management Cc. 
    353. Mictech Skills Solutions 
    354. Miczo'S Enterprise 
    355. Midenrie 
    356. Mikhenso 
    357. Mikhongelo Franchise (Pty) Ltd 
    358. Milpark Education (Pty) Ltd 
    359. Mimoisa Business Solutions Cc 
    360. Mission Point Consulting 
    361. Mj Mafunisa Consulting (Pty) Ltd 
    362. MKHAYA SOLUTIONS GROUP 
    363. Mlilowendalo Enterprise 
    364. Mmanape Private Technical College Pty Ltd 
    365. Mml Consulting Cc. 
    366. MMPS Holdings 
    367. Mod-Mosh Projects And Consulting (Pty) Ltd 
    368. Moeketsi Supply Chain 
    369. Mohlaje Solutions (Pty) Ltd 
    370. Mokgwadiba Electrical Services Pty Ltd 
    371. Mologadi And Associates 
    372. Mona SS 
    373. Mondli Mthemba Consulting Services 
    374. Morar Incorporated 
    375. Morena Empire Investment 
    376. Mortarboard Training Solutions 
    377. Moses Kotane Institute 
    378. Motheo Skills Entity 
    379. Motheo Training Institute Trust 
    380. Mothusi Management Consultants 
    381. MOVING AHEAD DEVELOPMENT AGENCY 
    382. Moving Business Altitudes Consulting 
    383. Mpeza Training And Development Specialist 
    384. Mscoa Solutions (Pty)Ltd 
    385. MSPD Consulting(Pty)Ltd 
    386. Mtk Corporate Solutions 
    387. Muhangwene Development Enterprise 
    388. Multiple Productive Management Solutions 
    389. Munsoft 
    390. Murusu Mining Resources 
    391. Naledi Holding 
    392. Nalengmokoni Investors (Pty) Ltd 
    393. National Versatile Training Institute 
    394. Nbmp Trading Enterprise 
    395. NBnet Consultancy & Projects (Pty) Ltd 
    396. Ndashe And Associates 
    397. Ndingo Business Enterprise 
    398. Ndoma Matlhodi Trading Enterprise 
    399. Ndotha General Trading 
    400. Ndwandwe Consultants 
    401. Nebsa Management Services Cc 
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    403. Nedtex73 
    404. Nelson Mandela University 
    405. Nemalale Eagles Consultancy Cc 
    406. Nettcon Sa 
    407. Ngm Skills Transfer 
    408. Ngwadhla General Trading (Pty) Ltd 
    409. Nhlanzi Investments 
    410. Nj & L Trading Enterprise Cc. 
    411. Njenje Resources(Pty)Ltd 
    412. Nkqubela Community Developers 
    413. Nmbp Trading Enterprise 
    414. NOMAKU TRADERS CC 
    415. Nomsithi Trading 
    416. Nonunu Projects 
    417. Norkem Leadership Development Institute (Pty) Ltd 
    418. Northern Cape Rural Public FET College - De Aar Campus 
    419. Nqowethu Trading 
    420. NRBC TRAINING AND DEVELOPMENT PTY LTD 
    421. Ns Global Academy 
    422. Ntandoyami Trading 137 
    423. Ntsangalala Business Enterprise 
    424. Nvsion Consulting 
    425. Nyankwavi Investment Cc. 
    426. Okhulumini Financial Solutions 
    427. Omc Chartered Accountants 
    428. Omithombo Management Academy 
    429. Onyx Training Support 
    430. Opelong Business Institute 
    431. Opticlink Services 
    432. Or Project Management 
    433. Ostritrix T/A Concepts Of Sustainable Management 
    434. Outeniqua Leadership Institute 
    435. Pachedu Skills Solutions 
    436. Pachi Global Foundation 
    437. Panafrican Supply Chain Academy 
    438. Pandelani Investment Holdings (Pty) Ltd. 
    439. Paneso Development And Trading 
    440. Paseka Business Enterprise 
    441. Paskwa (Pty) Ltd 
    442. Peak Health Wellness Solutions (Pty) Ltd 
    443. Peakford Management Consulting 
    444. Pebetse Training And Consulting 
    445. Peo Training Solutions (Pty) Ltd 
    446. Peo-Seed Training Specialist 
    447. Perfect Solutions Consultancy (Pty) Ltd 
    448. Petra Institute of Development 
    449. Peuneo Training (Pty) Ltd 
    450. Pfim Trading (Pty) Ltd 
    451. PHETHA PROFFESSIONAL SERVICES CC 
    452. Phexo Trading Enterprise 
    453. Phoenix Training Institute 
    454. Pioneer Business Consulting 
    455. PLATINUM ELECTRICAL(PTY) LTD 
    456. PM SPECIALIZED TRAINING SERVICES 
    457. Pma Holdings (Pty ) Ltd. 
    458. Pmg Training 
    459. Portable Skills Paradigm 
    460. Power Rush Trading 170 Cc. 
    461. Powernexus 
    462. Pozza Planning And Development 
    463. Primeserv Corporate Solutions (Pty) Ltd 
    464. Princetop Corporative Training (Pty) Ltd 
    465. Pro-Active Assessment and RPL College (Pty) Ltd 
    466. Pro-Active Public Services College (Pty) Ltd 
    467. Progressive School Of Business And Engineering (Pty) 
    468. Projects Administration Services 
    469. Proverb Financial Services 
    470. Ptdev (Pty) Ltd 
    471. Public Admin,Leadership and Management Academy (PALAMA) 
    472. Pulakgadi Training Consulting Cc 
    473. Pule Ramasimong Development 
    474. Puno Global Skillsworx Pty Ltd 
    475. Qabuka-Vuka Development Trading 
    476. Qeto Business Consulting 
    477. Rams Professional Training and Conferencing 
    478. Rankadi Consulting 
    479. Ras 
    480. Rasinkhu Investments 
    481. Ratanang Business College 
    482. Ratomac Trading Consultants (Pty) Ltd 
    483. Raviro Group(Pty)Ltd 
    484. Rcg Markets 
    485. Reabetswe Skills And Trainin Academy 
    486. Red Carpet Marketing Management Solutions 
    487. Reflections Development Institute 
    488. Regen Institute of Leadership and Management Education 
    489. Regenesys Management (Pty) Ltd 
    490. Regent Business School (Pty) Ltd t/a Regent Business School 
    491. Reminiscent Business Consulting Pty (Ltd) 
    492. Remo Holdings Pty Ltd 
    493. Resolutions Studio 
    494. Resonance Institue of Learning 
    495. Revival Training Academy 
    496. Rhino Cashloan And Services 
    497. Rhodes University 
    498. RMK Industries 
    499. Rostec Technical FET College (Pty) Ltd 
    500. Running Business Today 
    501. Ruping Investments 
    502. Rus Consultung Services 
    503. Sabela Trading And Projects Cc. 
    504. SAFRILIGHT 
    505. Sanzah Academy 
    506. Sasalethu Consulting And Associates 
    507. Sbongukhanyo Pty Ltd 
    508. Sebenzisanane Human Capital 
    509. Sekakopamo Holdings 
    510. Sekameng Training And Development Solutions (Pty) Ltd 
    511. SEVEN ARROWS PROTECTION ALLIANCE CC 
    512. Sf Consulting Engineers 
    513. Shirs Vision Compleadev (Pty) Ltd 
    514. Sifuna Consulting Cc 
    515. Silalele Skills Academy (Pty) Ltd 
    516. Siletha Consultant 
    517. Simphamahle Holdings (Pty) Ltd 
    518. Siya-Mlandela Trading Enterprise 
    519. Siyahluma Education Institute 
    520. SIYAKHULA TRUST 
    521. Siyakhula Trust Etd Institute Pty Ltd 
    522. Siza Nesu Training And Consultants 
    523. Sizampiloenhle Trading And Projects (Pty) Ltd 
    524. Skills Fly Consulting Group Pty Ltd 
    525. Smartkip 
    526. Smat Engineering 
    527. Smatech It Solutions (Pty) Ltd 
    528. Snosim Projects 
    529. Sobethu Properties Pty Ltd 
    530. Social Capital Group 
    531. Solstice Networks Cc. 
    532. Sonani Skills 
    533. Sonani Training and Communication (Pty) Ltd 
    534. Soni Investment 
    535. Sourceworx 
    536. South African Institute of Learning (SAIL) 
    537. South African Abet Development Agency Saada 
    538. South African Corporate Training Association 
    539. Southern African Institute Of Public Administration 
    540. SOUTHERN AFRICAN YOUTH MOVEMENT 
    541. Southern Seas Institute Pty Ltd 
    542. Spears Business and Life Coach Consulting 
    543. Spectra Skills Development 
    544. Spectrium 
    545. Sss Consulting Services 
    546. St Kings Institute Of Technology And Business Studies 
    547. STARPLEX 408 CC 
    548. Stellenbosch University 
    549. Step Ahead Academy (Pty) Ltd 
    550. Stg Consulting Enterprise 
    551. Straightmap (Pty) Ltd 
    552. Summat Training Institute 
    553. Svavo Holdings (Pty) Ltd 
    554. Swaranang Management Consulting Cc 
    555. Sylman Training Consultants 
    556. Taalnet & It Consultation Cc 
    557. Tachfin Holdings 
    558. Talent Centre Training 
    559. Talent Emporium Academy (PTY) Ltd 
    560. Talent Sculpture 
    561. Tanosa Trading CC 
    562. Tasc Business Consulting And Training 
    563. Tcns Resources (Pty) Ltd 
    564. Tgf Consulting 
    565. The Crimson Co Cc. 
    566. The Manto Group 
    567. The National School of Government 
    568. Thembeni Skills Development Trading And Projects 
    569. Thinking Mind Trading 
    570. Thobologo Training And Education Group 
    571. Thodi Technical Training Centre 
    572. Thopasefoka Consulting Pty Ltd 
    573. Three Steps Trading 
    574. Thubelihle Graduate Institute 
    575. Thuto Ya Setshaba Training Services (Pty) Ltd 
    576. Thuto-Boswa Education And Training Solution 
    577. Timnet Management Consulting 
    578. Tinissa Trading 29 PTY Ltd 
    579. Tinotel Communications 
    580. Tippinggate Business Solutions (Pty) Ltd 
    581. Tirisano Ya Bakwena Consultant 
    582. Tjo Projects And Trading 
    583. Tlaletso Consultants 
    584. Tlhalefang Holdings 
    585. Tloumogale Business Development & Consulting 
    586. Tmi Solutions 
    587. Tmp Training And Development 
    588. Tne Advisory Servises 
    589. To the Throne Music Production 
    590. Tonex Management Solutions 
    591. Tradesman Consulting And Training Solutions 
    592. Trainers without Borders 
    593. Training At Work (Pty) Ltd 
    594. Training Business 2 Business cc 
    595. Training Consultant and SD College 
    596. Transafric Consulting Pty Ltd 
    597. Triads Management Services 
    598. Tsebo Kitso Trainings 
    599. Tsebong Training Centre 
    600. Tshepang Consulting & Project 
    601. Tshif Trading 
    602. Tshwane College of Commerce and Computer Studies 
    603. Tshwane Leadership & Management Academy (Tlma) 
    604. Tshwane Training Institute (Pty) Ltd. 
    605. Tsoelapele Consulting Pty Ltd 
    606. Tsoga Re Dire Holdings (Pty) Ltd 
    607. Tsogo-Tlhago Trading Enterprise 
    608. Tummo Development Enterprise 
    609. Tuns Trading And Projects (Pty) Ltd 
    610. Twin Peak Technologies 
    611. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    612. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    613. Ubuqhawe Consulting (Pty) Ltd 
    614. Ukhamba Quality Skills 
    615. Ukwakhile Projects (PTY) Ltd 
    616. Umnotho Wamazwe Trading 
    617. Umqondo Business College 
    618. Unakho Business Solutions 
    619. University Of Business Excellence(Pty)Ltd 
    620. University of Fort Hare 
    621. University Of Intellectual Excellence (Pty)Ltd 
    622. University of North West 
    623. University of Pretoria 
    624. University of Venda 
    625. Unlimited Potential Investments 
    626. Urithi Skills Development 
    627. Ursivox Interactive Systems 
    628. Valambya Education and Training Centre (Pty) Ltd 
    629. Valinsight (Pty) Ltd 
    630. Value At Hand 
    631. Vantage Training 
    632. Venado Trading 
    633. Venus Maintenance And Supply Services 
    634. Verge (Pty) Ltd 
    635. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    636. Vibra Skills CC. 
    637. Vicmat Consultants 
    638. Victorious Training Institute 
    639. Viginet Digital Solutions 
    640. Viol Projects 
    641. Vision Africa Training Institute 
    642. VSL General Trading 
    643. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    644. Vumilia Africa Group 
    645. Vuselela FET College - Klerksdorp Campus 
    646. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    647. Wag Consulting 
    648. Wasteng (Pty) Ltd 
    649. WEINVEST INVESTMENT CC 
    650. Wits University 
    651. Wongintuthuko Projects 
    652. Workskills Training Solution 
    653. World Pace Development And Training Institute 
    654. World Wide Mice 
    655. Ya Hina Management Consulting And Projects 
    656. Yamangcuse Consulting 
    657. Yaphi Consulting Services 
    658. Yovuyo (Pty) Ltd 
    659. Zambezi Accounting (Pty) Ltd 
    660. Zealot Business College 
    661. Zikhali Trading (Pty) Ltd 
    662. Zmg Consulting 
    663. Zwavhudi Business School (Pty) Ltd 
    664. Zwelixoliletrading Enterprise 
    665. Zwide Ka- Langa Dynamics 


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