SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Administer accounting and budgeting for input into municipal financial resource management 
SAQA US ID UNIT STANDARD TITLE
123458  Administer accounting and budgeting for input into municipal financial resource management 
ORIGINATOR
SGB Administration 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular-Fundamental  Level 4  NQF Level 04  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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

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

PURPOSE OF THE UNIT STANDARD 
Learners working towards this standard will be working within a Public Sector environment, specializing in Municipal Finance Management and Administration, where the acquisition of competence against this standard will add value to a technical finance and administration functions in a municipality. This standard will also add value to public officials who are seeking to develop a career pathway towards an accomplished public finance management and administration specialist.

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

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

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

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

    ASSESSMENT CRITERIA     

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

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

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

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

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

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

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

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

    ASSESSMENT CRITERIA     

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

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

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

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

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

    SPECIFIC OUTCOME 3 
    Process payroll transactions in a municipality. 

    ASSESSMENT CRITERIA     

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

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

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

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

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

    ASSESSMENT CRITERIA     

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

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

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

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

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

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

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

    ASSESSMENT CRITERIA     

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

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

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

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

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

    ASSESSMENT CRITERIA     

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

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

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

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

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

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


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • Any individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

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

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to prepare municipal accounts. 

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

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

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

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

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

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

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

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  50372   Further Education and Training Certificate: Municipal Finance and Administration  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  58644   National Certificate: Local Government Support Services  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
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    12. Africa Institute For Public Administration 
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    87. DC Academy 
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    90. Devhula Financial Services (Pty) (Ltd) 
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    118. Furniture World Training Centre 
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    120. Gauteng City College 
    121. Giamanje Tvet College 
    122. Glere Skills And Consultants 
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    127. Grant Thornton Learning Institute 
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    129. Growth Management Consulting 
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    132. Hanyeleni Business Enterprise 
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    136. Hilmark Trading (Pty) Ltd 
    137. His Mercy Learning Academy 
    138. Hlaniki Investment Holdings 
    139. Hlombe And Associates 
    140. Iale School Of Advanced Learning Education 
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    143. Ilitha Lelizwe Consulting 
    144. Imani 
    145. Inafrica General Trading Pty Ltd 
    146. Independent Development Trust 
    147. Indigo Institute 
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    151. Innercity Training Institute (Pty) Ltd 
    152. Insika Foundation 
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    154. Institute Of Public Affairs And Governance Pty (Ltd) 
    155. Inter Africa Skills Training Company 
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    159. Iziko Capacity Building Cc. 
    160. Izwelethu Black Diamond 
    161. Jayleen Financial And Advisory Services 
    162. Jephmag Trading 
    163. Jeppe College of Commerce and Computer Studies 
    164. Jerisi Development Propeller Npc 
    165. Jet Energy South Africa 
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    167. Jojo Training Institute 
    168. Jolly Boy Motor Spares 
    169. Josmap Training Institute 
    170. Jucamo Shelf 4 Cc. 
    171. Jumpstart Training Institute 
    172. K Boneng Consulting Services 
    173. K-Leng Touch, Events And Skills Development 
    174. Kadimo Consulting Cc. 
    175. Kairos Training College 
    176. Kalideen Investment T/A Kalvest 
    177. KALIDEEN MANAGEMENT SERVICES 
    178. Kamanga Skills Projects 
    179. Karabo Ya Karabo 
    180. KAREUBO MANAGEMENT SYSTEMS 
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    182. Keetileafrika Training Institute 
    183. Kellery Projects 
    184. Kenmab Training Centre 
    185. Kernel Management And Consulting (Pty) Ltd. 
    186. Kgakishe Trading And Projects (Pty) Ltd 
    187. Kgang-Kgolo Consulting 
    188. Kgotla Trading Enterprise 
    189. Khabolwazi Pty Ltd 
    190. Khantsha Projects Npc 
    191. Khehli Institute 
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    193. KHOSITHI TRAINING 
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    195. Kodi Traiding Enterprise 
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    197. Konwaba Training Solutions 
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    199. Ktmo Business Solutions 
    200. Kuenta Consulting 
    201. Kusasalihle Management And Consultants (Pty) Ltd 
    202. Kwem Management Solutions 
    203. Kwindla Institute of Learning and Consulting 
    204. Legacy Leap Skills Developmemt Institute (Pty) Ltd 
    205. Legalnalulwazi 
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    207. Lelethu Training (Pty) Ltd 
    208. Leronsa Trading Enterprise 
    209. Letlhokoa Management Services Cc 
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    212. Lilihle Trading And Projects 
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    214. Lloyds And Macmillan Pty Ltd 
    215. Loago Business Consulting 
    216. Lorpen Investments 
    217. Luminous Coaching And Wellness 
    218. Lunghisa Trading 72 
    219. Luruli Consulting And Projects 
    220. Luviline Business Solutions 
    221. Lwathotha Development Services (Pty) Ltd 
    222. M.I.C. Training And Development 
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    224. Mabuya Amahle Trading 
    225. Mafamawethu Consultants 
    226. Magase And Shakong Projects 
    227. Magumzane Traiding Cc 
    228. Mahloko Training, Auditing Services And Other Projects 
    229. Maile Consulting 
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    231. Makavila Suppliers Cc. 
    232. Makgoka Development Facilitation (Pty) Ltd. 
    233. Makoti Skills Development Solutions 
    234. Malanga Management Services 
    235. Malizana Projects CC 
    236. Maluka Safety House 
    237. Mamuhle Academy 
    238. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    239. MANCOSA Pty (Ltd) 
    240. Mangalani Business Enterprises 
    241. Maono Tai Consulting And Training 
    242. Marematlou Training Institute 
    243. Masemase Consultancy Cc. 
    244. Mashmp Holdings 
    245. Mashphe Logistics Services 
    246. MASM Trading Enterprise (Pty) Ltd 
    247. MASS COMUTER TRAINING AND PRINTERS 
    248. Mathatha A Fedile General Trading Cc. 
    249. Mathaveiya Skills Enhancement 
    250. Mathiko Consultancy 
    251. Mathye And Ditlou Dynasty Corporate 
    252. Matibidi Raphela Investments (Pty) Ltd 
    253. Matsila Holdings 
    254. MAXIMUM DEVELOPMENT INSTITUTE 
    255. Mc Tee Holdings 
    256. Mencho Business Dev (Pty) Ltd 
    257. Metbank 
    258. Meyiswa Training Academy 
    259. Mgwezane Training And Events Management Cc. 
    260. Miczo'S Enterprise 
    261. Mikhongelo Franchise (Pty) Ltd 
    262. Milani Nande 
    263. Mimoisa Business Solutions Cc 
    264. Mimshack Corporate Services And Projects (Pty) Ltd 
    265. Mimshack Royal Heritage 
    266. Mintirho Development Services 
    267. Misol Construction 
    268. Mj Mafunisa Consulting (Pty) Ltd 
    269. Mkhawz Skills Development Consultants 
    270. MKHAYA SOLUTIONS GROUP 
    271. Mmanape Private Technical College Pty Ltd 
    272. MMBG Trading And Consulting 
    273. Mml Consulting Cc. 
    274. MMPS Holdings 
    275. Mod-Mosh Projects And Consulting (Pty) Ltd 
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    277. Mokgwadiba Electrical Services Pty Ltd 
    278. Mologadi And Associates 
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    280. Mortarboard Training Solutions 
    281. Mosadikago Trading (Pty) Ltd 
    282. Mosako Wa Kitso 
    283. Mothusi Management Consultants 
    284. Moving Business Altitudes Consulting 
    285. Mphekgwane Business Development 
    286. Mqobe Ahambe Trading 
    287. Mscoa Solutions (Pty)Ltd 
    288. MTHENGENYA & ASSOCIATES 
    289. Mtihakaza Training Institute 
    290. Mtk Corporate Solutions 
    291. MUDITAMBI HOLDINGS 
    292. Muhangwene Development Enterprise 
    293. Multiple Productive Management Solutions 
    294. Myeza Trading Enterprise 
    295. Nativah Energy Group Pty Ltd 
    296. Nbmp Trading Enterprise 
    297. NBnet Consultancy & Projects (Pty) Ltd 
    298. Ncele Logistics And Projects 
    299. Ndoma Matlhodi Trading Enterprise 
    300. Nebsa Management Services Cc 
    301. Nedtex 61 Cc 
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    303. Nghano Training And Development Centre 
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    305. Nhlanzi Investments 
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    307. Nkqubela Community Developers 
    308. Nobo Training And Development Services (Pty) Ltd 
    309. NOMAKU TRADERS CC 
    310. Nonunu Projects 
    311. Northern Cape Rural Public FET College - De Aar Campus 
    312. Ns Global Academy 
    313. Ntandoyami Trading 137 
    314. Ntsangalala Business Enterprise 
    315. Ntsime Financial Consulting 
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    317. Nyankwavi Investment Cc. 
    318. Omc Chartered Accountants 
    319. Omithombo Management Academy 
    320. Or Project Management 
    321. Outeniqua Leadership Institute 
    322. Panafrican Supply Chain Academy 
    323. Pandelani Investment Holdings (Pty) Ltd. 
    324. Paseka Business Enterprise 
    325. Peakford Management Consulting 
    326. Peo Training Solutions (Pty) Ltd 
    327. Petra Institute of Development 
    328. Pfim Trading (Pty) Ltd 
    329. Phambili Kzn Construction And Development 
    330. PHETHA PROFFESSIONAL SERVICES CC 
    331. Phexo Trading Enterprise 
    332. Philani Solutions 
    333. Pioneer Business Consulting 
    334. Pma Holdings (Pty ) Ltd. 
    335. Ponontle Consulting 
    336. Power Rush Trading 170 Cc. 
    337. Powergate Trading 1040 
    338. Powernexus 
    339. Princetop Corporative Training (Pty) Ltd 
    340. Pro Jentibus Sports Development Npc 
    341. Progressive School Of Business And Engineering (Pty) 
    342. Projects Administration Services 
    343. Proverb Financial Services 
    344. Pulakgadi Training Consulting Cc 
    345. Qeto Business Consulting 
    346. Qhubeka Business Solution 
    347. Rainbow Technical Training Centre 
    348. Rcg Markets 
    349. Reatile Regoratile Matshidiso (Pty) Ltd 
    350. Red Carpet Marketing Management Solutions 
    351. Reflections Development Institute 
    352. Regent Business School (Pty) Ltd t/a Regent Business School 
    353. Reminiscent Business Consulting Pty (Ltd) 
    354. RESISA LOGISTICS 
    355. Rich Rewards Trading Pty (Ltd) 
    356. Ritepath HR Solutions 
    357. Rme Projects 
    358. Rostec Technical FET College (Pty) Ltd 
    359. Rstg 
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    362. Sanchaa Connection 
    363. Sasalethu Consulting And Associates 
    364. Scarlifon Pty Ltd 
    365. Seitaodi Trading 
    366. Sekakopamo Holdings 
    367. SETHIKE TRADING 
    368. SEVEN ARROWS PROTECTION ALLIANCE CC 
    369. Shandu Technical Services 
    370. Shekinah Deep Excellence (Pty) Ltd 
    371. Shirs Vision Compleadev (Pty) Ltd 
    372. Sinokuhle Konke Trading Enterprise 
    373. Sisodwa Investment Enterprise 
    374. Sisonke Training And Consulting 
    375. Siyaya Skills Institute Eastern Cape 
    376. Sjm Squared Construction 
    377. Skills Catalyst Consultants 
    378. Skills Fly Consulting Group Pty Ltd 
    379. Skillus Training 
    380. Slj Consultants 
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    382. Social Capital Group 
    383. Sombizi Holdings 
    384. Sonani Skills 
    385. Soni Investment 
    386. South African Abet Development Agency Saada 
    387. South African Corporate Training Association 
    388. Spectrium 
    389. St Kings Institute Of Technology And Business Studies 
    390. Stankay Trading Enterprise 
    391. STARPLEX 408 CC 
    392. Starplex 489 cc 
    393. Straightmap (Pty) Ltd 
    394. Striving Mind Trading 289 
    395. Summat Training Institute 
    396. SUPREME ICT CONSULTANTS 
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    398. Sylman Training Consultants 
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    400. Tadi Training & Development Institute 
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    410. Thubelihle Graduate Institute 
    411. Thuto Lere Community Empowerment Programme 
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    413. Tice 
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    415. Tlaletso Consultants 
    416. Tlotlangthuto Training & Consulting 
    417. Tloumogale Business Development & Consulting 
    418. Township Fire And Rescure (Pty) Ltd 
    419. TPLR and Training Services (PTY) LTD 
    420. TPN Training and Recruitment ( 
    421. Trainers without Borders 
    422. Training Consultant and SD College 
    423. Transafric Consulting Pty Ltd 
    424. Transgeneracion Consulting 
    425. Triads Management Services 
    426. Triple E Training Holdings (Pty) Ltd 
    427. Tsebo Ke Bophelo Holdings 
    428. Tsebong Training Centre 
    429. Tshamutengu General Trading Cc. 
    430. Tshisimani Holdings (Pty) Ltd. 
    431. Tshwane College of Commerce and Computer Studies 
    432. Tshwane Training Institute (Pty) Ltd. 
    433. Tsiku Consulting 
    434. Turnkey Vision Training Services (Pty) Ltd 
    435. Twin Peak Technologies 
    436. Tytons (Pty) Ltd 
    437. Ukhamba Quality Skills 
    438. Umbuso Training Services 
    439. Umfolozi FET College 
    440. Umlando Projects Pty Ltd 
    441. Umnotho Wamazwe Trading 
    442. Umnotho We Afrika Foundation 
    443. Umqondo Business College 
    444. Umsenge Sdcs 
    445. Unitrain Pty Ltd 
    446. University Of Business Excellence(Pty)Ltd 
    447. University Of Intellectual Excellence (Pty)Ltd 
    448. University of Pretoria 
    449. University of Venda 
    450. Unlimited Potential Investments 
    451. Ursivox Interactive Systems 
    452. Uweso Consulting (Pty) Ltd 
    453. Valambya Training and Business College (Pty) Ltd 
    454. Valinsight (Pty) Ltd 
    455. VEB CELE & ASSOCIATES PTY LTD 
    456. Venus Maintenance And Supply Services 
    457. Vicmat Consultants 
    458. Victorious Training Institute 
    459. Victorompie Enterprises Cc. 
    460. Viol Projects 
    461. Visionary Academy 
    462. VISIONARY SKILLS ACADEMY 
    463. Vista Chem Consulting 
    464. VSL General Trading 
    465. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    466. Vumase Ss 
    467. Vumilia Africa Group 
    468. Vuselela FET College - Klerksdorp Campus 
    469. Wantshela Consulting 
    470. WMD Civils Pty Ltd 
    471. Workskills Training Solution 
    472. World Pace Development And Training Institute 
    473. Xharo Skills Transfer Pty (Ltd) 
    474. Ya Hina Management Consulting And Projects 
    475. YAB Business Solutions 
    476. Yellow Media Publishers 
    477. Yhanibo Logistics 
    478. Zamaubuhle Training 
    479. Zambezi Accounting (Pty) Ltd 
    480. Zealot Business College 
    481. Zerben Management Solutions 
    482. Zibuse At Solutions 
    483. Zizi-Consulting Services (Pty) Ltd 
    484. Zj Africa Learn (Pty)Ltd 
    485. Zmg Consulting 
    486. Zwavhudi Business School (Pty) Ltd 


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