SAQA

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SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE:

Compile revenue and cost analyses in the context of multi-year revenue and expenditure management in municipalities

SAQA US ID	UNIT STANDARD TITLE
123457	Compile revenue and cost analyses in the context of multi-year revenue and expenditure management in municipalities
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	12
REGISTRATION STATUS		REGISTRATION START DATE	REGISTRATION END DATE	SAQA DECISION NUMBER
Passed the End Date - Status was "Reregistered"		2018-07-01	2023-06-30	SAQA 06120/18
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2026-06-30		2029-06-30

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.

This unit standard does not replace any other unit standard and is not replaced by any other unit standard.

PURPOSE OF THE UNIT STANDARD

Learners credited with this Unit Standard will be able add value to technical ability of support revenue and expenditure management in municipalities. The learner will also be able to cost and analyse revenues for purposes of service delivery by municipalities and understand where this income is derived from and that the drivers of the revenues from different sources are varied.

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:

Performing cost-volume-profit analysis in the management of municipal revenue and costs.

Determining how costs and revenue behave in different operations of a municipality.

Preparing schedule of relevant costs and revenue to support a decision making process.

Determining viability of selected revenue sources of municipal service delivery activities.

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

Perform cost-volume-profit analysis in the management of municipal revenue and costs.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

Special and general cases of cost-volume-profit analysis are explained in terms of how they impact on revenue and cost drivers in a municipality.

ASSESSMENT CRITERION 2

Assumptions underlying the use of cost-volume-profit analysis are described focusing on the limitations associated with such analysis.

ASSESSMENT CRITERION 3

Illustrations are prepared according to requirements to demonstrate how cost-volume-profit analysis is used by municipalities to revenue and cost planning.

ASSESSMENT CRITERION 4

The effect of changes in the municipal revenue mix on operating reserves/surplus are described with examples of how these inform decisions relating to revenue raising activities of municipalities.

SPECIFIC OUTCOME 2

Determine how costs and revenue behave in different operations of a municipality.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

Assumptions frequently used in cost and revenue behaviour estimation are explained focusing on the different revenue and cost drivers in municipalities.

ASSESSMENT CRITERION 2

Linear costs and revenue functions are described with reference to three common ways in which they behave in municipal service delivery setting.

ASSESSMENT CRITERION 3

Different approaches to revenue and cost estimation are identified and used in terms of how it will guide management of municipal revenue and expenditure in a multi-year context.

ASSESSMENT CRITERION 4

The steps used in estimating revenue and cost functions on the basis of current or past data are outlined with examples which inform modelling of revenues and costs in a municipality.

ASSESSMENT CRITERION 5

Data problems encountered in estimating revenue and cost functions are explained with examples describing three criteria used to select drivers for revenue and costs in a municipality.

SPECIFIC OUTCOME 3

Prepare schedule of relevant costs and revenue to support a decision making process.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

The sequence to be followed in the decision process is described with examples, which outline information needs of a selected decision problem.

ASSESSMENT CRITERION 2

Key aspects of relevant costs and revenues in a decision making problem are described with examples which provide an outline of the meaning of relevant revenues in a given decision situation.

ASSESSMENT CRITERION 3

Ways in which per unit revenue and cost data can mislead municipal decision makers are provided which show awareness of limitations of financial aspects of a decision problem.

ASSESSMENT CRITERION RANGE

Two different ways must be provided.

ASSESSMENT CRITERION 4

The key concept used to by municipalities in choosing among multiple services to render when faced with capacity constraints are described to indicate common pitfalls of relevant cost analysis.

ASSESSMENT CRITERION 5

Quantitative factors and qualitative factors in a decision situation are distinguished in terms of how they provide guidance to operational decision making problems in municipalities.

ASSESSMENT CRITERION 6

The advantages of disaster planning are identified and described with reference to the design of a comprehensive risk and hazard management plan.

SPECIFIC OUTCOME 4

Determine viability of selected revenue sources of municipal service delivery activities.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

Revenue tracing and revenue allocation are distinguished to analyse the fiscal sustainability of selected revenue raising activities of a municipality.

ASSESSMENT CRITERION 2

Broad revenue averaging adjustments are made and shown on how they result in misstatement of revenues from different municipal service delivery activities.

ASSESSMENT CRITERION 3

Methods of allocating the revenues of a bundled package to individual services in a service delivery package are described with examples of an analysis of viability of different revenue generating activities.

ASSESSMENT CRITERION 4

Explicit recording of the amount of price discounting is made and described according to organisational standard operating procedures to provide a basis for the analysis of revenue raising activities.

ASSESSMENT CRITERION 5

Customer-profitability reports are prepared according to organisational standard operating procedures to highlight differences across customers' profitability.

ASSESSMENT CRITERION 6

Cost hierarchy notion is illustrated with examples of situations that require customer costing and profitability analysis.

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:

Municipal Structures Act

Different service rendered by municipalities

Division of Revenue Act

Municipal Finance Management Act

Public Sector Finance Management Act

Economic applications of Linear Functions

Writing of reports for different purposes

Medium Term Income and Revenue Expenditure 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 to determine costs and revenue and in the preparation of municipal budgets.

UNIT STANDARD CCFO WORKING

Work effectively with others as a member of a team, group, organisation or community to ensure that all relevant information is gathered from key role-players for input into costing analyses.

UNIT STANDARD CCFO ORGANISING

Organise and manage oneself and one's activities responsibly and effectively in order to meet costing deadlines.

UNIT STANDARD CCFO COLLECTING

Collect, analyse, organise and critically evaluate information relating to viability of selected revenue sources.

UNIT STANDARD CCFO COMMUNICATING

Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to compile revenue and costing analysis.

UNIT STANDARD CCFO SCIENCE

Use science and technology effectively and critically, showing responsibility to the environment and health of others in capturing all relevant information for revenue and cost analysis.

UNIT STANDARD CCFO DEMONSTRATING

Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to revenue and cost analyses within the municipal sector do not exist in isolation.

UNIT STANDARD CCFO CONTRIBUTING

Participating as responsible citizens in the life of local, national and global communities by ensuring accurate revenue and cost analyses.

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

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.	A4 Consultancy CC
3.	Abacwaningi Business Solutions
4.	ABE CORPORATE TRAINING
5.	Absolute central college of sa and projects
6.	Africa Institute For Public Administration
7.	AfroXpert Performance Developement cc
8.	AK and Associates
9.	Alpha Business Consultants
10.	Amabamba Recruitment
11.	Amangile Academy (Pty) Ltd
12.	Aphro Collective
13.	ARMS - Audit & Risk Management Solutions
14.	Asiphokuhle Training and Research Institute
15.	AVAX SA 481 CC. T/A Mandisa Development Services
16.	AVC Corporate Advisory Services (PTY) LTD.
17.	Bakonetlou Development and Strategy Consultancy (Pty) Ltd
18.	Bantubanye Skills
19.	Basement Business Consultants Pty Ltd
20.	Bavelile Consultants and Training
21.	Bayone Enterprise (Pty) LTD
22.	Bazalwane Business Partners
23.	Be for sunset trading and projects 266
24.	Belgravia Institute of Mangement (PTY) LTD
25.	BESO Business Empowerment Solutions CC
26.	Bettes - Types Trading and Projects
27.	Bikologix Projects
28.	Black Bull Consulting
29.	BO Support Services CC
30.	Boikgantsho Consulting & Events
31.	Boni Africa Events & Development
32.	Boston Business College
33.	Break The Chains Development Services
34.	Buena Vista Learning Academy
35.	Business Edge Consulting and Training
36.	Buyisiwe Management Services (Pty) Ltd
37.	Carbon Black Electronics
38.	CCG Systems
39.	Central Bridge Trading 109
40.	Clear Cut Solutions
41.	Coceka Consulting
42.	Colgene Group
43.	Commitech Consulting
44.	Cool Ideas 1016 (Pty) LTD t/a ESP Consulting
45.	Crack Down Pest Control Services
46.	Cre8ive Organisational Development
47.	Crimsonblu (PTY) LTD
48.	CTC College(PTY) LTD.
49.	Cutting Edge Consultants Pty LTD
50.	Danearl (PTY) LTD
51.	Datatecture (PTY) LTD
52.	Dek Research and Management Specialist
53.	Development Bank of Southern Africa (DBSA)
54.	Devhula Financial Services (pty) (LTD)
55.	DialNx Consultants
56.	Ditirelo Skills Development Services
57.	Eden Training
58.	Elective Training Institute Enterprise CC
59.	Elvis Koena Consulting (Pty) Ltd
60.	Envirogreen
61.	Ethembeni Multi Service Enterprise (Pty) Ltd
62.	Execuprime Business College (Pty) Ltd
63.	Express Model 405
64.	Faith First Trading
65.	Forlynex
66.	Freddy Mfana Trading Enterprise
67.	Furniture World Training Centre
68.	Gauteng Association Of Local Authorities
69.	Giamanje TVET College
70.	Glere Skills and Consultants
71.	Glo Leb Training & Development
72.	GNL Consulting Services
73.	GNS Enterprise
74.	Grant Thornton Learning Institute
75.	Growth Management Consulting
76.	Hamonate Consulting
77.	Hanyeleni Business Enterprise
78.	Hercuscope
79.	Hilmark Trading (PTY) LTD
80.	His Mercy Learning Academy
81.	Hlaniki Investment Holdings
82.	Hlombe and Associates
83.	IALE School of Advanced Learning Education
84.	Independent Development Trust
85.	Indigo Institute
86.	Inkcubeko YakwaNtu Trading
87.	Institute of Public Affairs and Governance PTY (LTD)
88.	Inter Africa Skills Training Company
89.	IQ Skills Academy (PTY) LTD.
90.	Itumeleng Wellness Solutions
91.	Iziko Capacity Building CC.
92.	Jayleen Financial and Advisory Services
93.	Jerisi Development Propeller NPC
94.	Jobafrik Consulting
95.	Jojo Training Institute
96.	Josmap Training Institute
97.	K-Leng Touch, Events and Skills Development
98.	Kadimo Consulting CC.
99.	Kairos Training College
100.	Kamanga Skills Projects
101.	Karabo Ya Karabo
102.	Kernel Management and Consulting (PTY) LTD.
103.	Kgakishe Trading and Projects (PTY) LTD
104.	Kgotla Trading Enterprise
105.	Khabolwazi Pty LTD
106.	Khantsha Projects NPC
107.	Khehli Institute
108.	Kia Chuma
109.	Kodi Traiding Enterprise
110.	KOKANO PROJECTS PTY LTD
111.	Konwaba Training Solutions
112.	KPK Training Solutions
113.	Kusasalihle Management and Consultants (Pty) Ltd
114.	KWEM Management Solutions
115.	Legalnalulwazi
116.	Lekopani Training Institute
117.	Lelethu Training (Pty) Ltd
118.	Lewerb Holdings (PTY) Ltd
119.	Lilihle Trading and Projects
120.	Lip Holding (pty) LTD
121.	Lloyds and Macmillan PTY Ltd
122.	Lorpen Investments
123.	Luminous Coaching and Wellness
124.	Luruli Consulting and Projects
125.	Luviline Business Solutions
126.	Lwathotha Development Services (Pty) Ltd
127.	M.I.C. Training and Development
128.	Mabuya Amahle Trading
129.	Mafamawethu Consultants
130.	Magase and Shakong Projects
131.	Maile Consulting
132.	Maisela Phasudi
133.	Makavila Suppliers CC.
134.	Makgoka Development Facilitation (PTY) Ltd.
135.	Makoti Skills Development Solutions
136.	Malanga Management Services
137.	Mancosa (PTY) LTD T/A Management College of Southern Africa
138.	MANCOSA Pty (Ltd)
139.	Mangalani Business Enterprises
140.	Maono Tai Consulting and Training
141.	Masemase Consultancy CC.
142.	MashMP Holdings
143.	Mashphe Logistics Services
144.	Mathatha A Fedile General Trading CC.
145.	Mathiko Consultancy
146.	Mathye and Ditlou Dynasty Corporate
147.	Matibidi Raphela Investments (Pty) LTD
148.	Matsila Holdings
149.	Mencho Business Dev (Pty) LTD
150.	Mgwezane Training and Events Management CC.
151.	Miczo's Enterprise
152.	Milani Nande
153.	Mimoisa Business Solutions CC
154.	Mimshack Corporate Services and Projects (Pty) Ltd
155.	Mintirho Development Services
156.	Misol Projects cc
157.	MJ Mafunisa Consulting (PTY) LTD
158.	MK Consulting
159.	Mmanape Management Solutions
160.	MML Consulting CC.
161.	Mod-Mosh Projects and Consulting (PTY) LTD
162.	Mohlaje Solutions (Pty) Ltd
163.	Mologadi and Associates
164.	Morena Empire Investment
165.	Mortarboard Training Solutions
166.	Mosako Wa Kitso
167.	Mtihakaza Training Institute
168.	MTK Corporate Solutions
169.	MUHANGWENE DEVELOPMENT ENTERPRISE
170.	Multiple Productive Management Solutions
171.	Mvula Trust
172.	Nativah Energy Group Pty LTD
173.	NBMP Trading Enterprise
174.	Ncele Logistics and Projects
175.	NEBSA MANAGEMENT SERVICES CC
176.	Nemalale Eagles Consultancy CC
177.	Ngwanabanna Trading Enterprise and Projects
178.	NOBO Training and Development Services (Pty) LTD
179.	Nonunu Projects
180.	Ntsime Financial Consulting
181.	Nvsion Consulting
182.	Nyankwavi Investment CC.
183.	OMC Chartered Accountants
184.	Omithombo Management Academy
185.	OR Project Management
186.	Outeniqua Leadership Institute
187.	PanAfrican Supply Chain Academy
188.	Pandelani Investment Holdings (PTY) LTD.
189.	PFIM Trading (Pty) Ltd
190.	Phambili KZN Construction and Development
191.	Phexo Trading Enterprise
192.	Philani Solutions
193.	Pioneer Business Consulting
194.	PMA Holdings (PTY ) LTD.
195.	Power Rush Trading 170 CC.
196.	Powergate Trading 1040
197.	Princetop Corporative Training (Pty) Ltd
198.	Pro Jentibus Sports Development NPC
199.	Progressive School of Business and Engineering (Pty)
200.	Projects Administration Services
201.	Proverb Financial Services
202.	Qeto Business Consulting
203.	RCG Markets
204.	Reatile Regoratile Matshidiso (Pty) Ltd
205.	Reflections Development Institute
206.	Regent Business School (Pty) Ltd t/a Regent Business School
207.	Rich Rewards Trading Pty(Ltd)
208.	RME Projects
209.	RSTG
210.	SA Business Services CC.
211.	Sasalethu Consulting and Associates
212.	Scarlifon PTY LTD
213.	Sekakopamo Holdings
214.	Shandu Technical Services
215.	Siphiwesihle
216.	Sisodwa Investment Enterprise
217.	Sisonke Training and Consulting
218.	SJM Squared Construction
219.	Skills Fly Consulting Group Pty Ltd
220.	Social Capital Group
221.	Soni Investment
222.	South African Institute of Learning (SAIL)
223.	South African ABET Development Agency SAADA
224.	St Kings Institute of Technology and Business Studies
225.	Starplex 489 cc
226.	Straightmap (PTY) Ltd
227.	SWARANANG MANAGEMENT CONSULTING CC
228.	Tachfin Holdings
229.	Talent Sculpture
230.	Tasc Business Consulting and Training
231.	Tashie Holdings
232.	The Chosen Consulting Services
233.	The Viol Trading Enterprise
234.	Thepa Trading 511
235.	Thinking Mind Trading
236.	Thubelihle Graduate Institute
237.	Thuto Lere Community Empowerment Programme
238.	Tlaletso Consultants
239.	Tlotlangthuto Training & Consulting
240.	Tloumogale Business Development & Consulting
241.	Township Fire and Rescure (Pty) Ltd
242.	Transafric Consulting Pty Ltd
243.	Transgeneracion Consulting
244.	Triads Management Services
245.	Tsebong Training Centre
246.	Tshamutengo General Dealers CC.
247.	Tshisimani Holdings (PTY) Ltd.
248.	Turnkey Vision Training Services (Pty) LTD
249.	Twin Peak Technologies
250.	Tytons (Pty) LTD
251.	Ukhamba Quality Skills
252.	Umlando Projects Pty LTD
253.	Umnotho Wamazwe Trading
254.	Umqondo Consultancy
255.	UniTrain Pty Ltd
256.	UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD
257.	University of Venda
258.	Unlimited Potential Investments
259.	Uweso Consulting (Pty) Ltd
260.	Valinsight (PTY) LTD
261.	Venus Maintenance and Supply Services
262.	Victorious Training Institute
263.	Victorompie Enterprises CC.
264.	Visionary Academy
265.	Vista Chem Consulting
266.	Vumase SS
267.	Vumilia Africa Group
268.	Wantshela Consulting
269.	World Pace Development and Training Institute
270.	Ya Hina Management Consulting and projects
271.	Zambezi Accounting (Pty) Ltd
272.	Zerben Management Solutions
273.	Zibuse At Solutions
274.	ZJ Africa Learn (pty)Ltd
275.	ZMG CONSULTING