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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Apply approaches to managing municipal income and expenditure within a multi-year framework 
SAQA US ID UNIT STANDARD TITLE
116342  Apply approaches to managing municipal income and expenditure within a multi-year framework 
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  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 
This Unit Standard is for all people involved in municipal financial management. The unit standard can contribute to social and economic transformation through equipping municipal practitioners with skills in managing income and expenditure, which could translate into better use of resources and improved delivery of services that will benefit the economy and social development.

The qualifying learner will be able to:
  • Advise on, and choose from a range of approaches that will ensure a municipality uses its resources and revenue raising instruments in an efficient and sustainable manner.
  • Contribute to managing municipal income and expenditure over the medium term.
  • Budget in a manner, which conforms to the legislative framework for local government. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the Learners are competent in:
  • Communication at level 4.
  • Mathematical Literacy at level 4.
  • Economics at level 4. 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Develop approaches to managing a municipality's revenue in a sustainable manner. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The Criteria for assessing tax instruments and user charges are applied in the local government context. 

    ASSESSMENT CRITERION 2 
    Recommendations for achieving sustainability are provided in relation to municipal revenue. 
    ASSESSMENT CRITERION RANGE 
    Cost recovery, tariffs, user charges, rates, subsidies, affordability, local economic development.
     

    ASSESSMENT CRITERION 3 
    Tax incidence of revenue levying collection legislation is explained as it relates to the local government context. 

    ASSESSMENT CRITERION 4 
    The incentive effects of municipal tariffs and user charges are estimated in the local government context. 

    SPECIFIC OUTCOME 2 
    Develop a subsidy framework for municipal rates and tariffs that encourages efficient and effective use of resources while promoting equity. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The need for subsidies is identified at a municipal level. 

    ASSESSMENT CRITERION 2 
    An indigent policy for payment is developed which is legislatively compliant and municipally specific. 

    ASSESSMENT CRITERION 3 
    The socio-economic impact is calculated for a subsidy framework. 

    ASSESSMENT CRITERION 4 
    A range of subsidy designs is applied and control instruments are designed for "subsidy leakages". 

    ASSESSMENT CRITERION 5 
    Information sets are developed to manage an effective subsidy framework. 

    SPECIFIC OUTCOME 3 
    Apply the different approaches to forecasting municipal income and expenditure over the medium term. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Information sets are developed for forecasting income and expenditure over the medium term. 

    ASSESSMENT CRITERION 2 
    Programme cycles are identified in the municipal context. 

    ASSESSMENT CRITERION 3 
    Social, institutional, economic, environmental and technical influences are forecast on municipal revenue over the medium term. 

    ASSESSMENT CRITERION 4 
    Indicators are interpreted relating to municipal income and expenditure. 

    SPECIFIC OUTCOME 4 
    Assess the organisational implications of planning income and expenditure over the medium term. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The impact of political 'buy in' is commented on in writing explaining its relation to setting revenue-management approaches over the medium term. 

    ASSESSMENT CRITERION 2 
    An organisational structure is developed to facilitate revenue and expenditure management over the medium term. 

    ASSESSMENT CRITERION 3 
    The key role players are identified in the revenue management process. 

    ASSESSMENT CRITERION 4 
    The responsibilities of the key role players are discussed in relation to revenue and expenditure management over the medium term. 

    SPECIFIC OUTCOME 5 
    Contribute to the design rates, tariffs and user charges. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The legislative framework affecting the structure and types of tariffs permitted by municipalities and the various tariff-types are explained in a written report. 

    ASSESSMENT CRITERION 2 
    Tariffs and rates and policy is designed and evaluated according to a municipal economic development context. 

    ASSESSMENT CRITERION 3 
    The administrative implications are forecast for a tariff and rates policy. 

    ASSESSMENT CRITERION 4 
    The financial effects are appraised for different rates, tariffs and user charges. 

    SPECIFIC OUTCOME 6 
    Develop a credit control and debt collection policy. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The legislatively required components of a credit control policy are identified and evaluated in the context of a municipality. 

    ASSESSMENT CRITERION 2 
    A municipal specific credit control policy is developed that satisfies the requirements of the local government legislative framework. 

    ASSESSMENT CRITERION 3 
    Sound principles of debtor management are explained and applied in a municipality. 


    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 affecting municipal income.
  • The principles of sustainable revenue management
  • The effects of subsidy frameworks in a municipal context.
  • Different approaches to forecasting income and expenditure over the medium term.
  • Organisational implications of managing income and expenditure in multi-year budget framework. 
    		•

    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 find the best possible income and expenditure management options. 

    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 legislative issues and fostering team commitment to maintain effective income and expenditure management over a medium term period. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of ethical and moral principles in all income and expenditure management processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through researching all possible income and expenditure management options and presenting conclusions. 

    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 to income and expenditure management 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 financial calculations, 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 medium term income and expenditure management affects 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 effective income and expenditure management policies and practice. 

    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  67467   National Certificate: Municipal Governance  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 


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


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.