On achieving this Qualification, the learner will:
1:
The Public Finance Management Act and Municipal Finance Management Act are explained and applied appropriately to different financial problems within a municipality.
The regulations governing Division of Revenue among different spheres of government are applied to simulated and real financial situation.
The fundamental aspects of the organisation and operation of South Africa’s legal system are identified and explained with examples.
Essential elements required to establish and discharge valid contracts are identified and explained according to the appropriate public sector environment with examples.
Human recourses legislation is explained and applied in a municipal environment according to labour legislation requirements.
Employee health, safety and security administration is implemented in the workplace.
2:
The various elements of a municipal accounting system and accounting information system are described and applied in own work context.
The principles of budgeting for the preparation of municipal budgets are applied and integrated into own work context.
A municipal budgeting and financial reporting cycle is explained with examples.
Accrual accounting procedures are applied to account for accruals and prepayments.
3:
A cost-volume-profit analysis is conducted in the management of municipal revenue and costs.
How costs and revenue behave in different operations of a municipality is explained with practical examples.
A schedule of relevant costs and revenue to support a decision making process is compiled in own work context.
Revenue variances are determined for different sources of municipal revenue.
4:
A management information system and how it impacts on a municipality is explained with examples.
Features and opportunities of commonly used IT systems are explained with examples.
The value and cost of information is described and evaluated with practical workplace examples.
The importance of a management information system in the management of municipal finances and administration is described with examples.
A management information system is implemented according to municipality requirements and the context of the specific workplace.
5:
Self-development principles practiced according to own and organisational requirements.
Municipal financial projects are planned, executed, controlled and closed according to the project plan and scope.
Management principles are applied to self, team members and projects using accepted management techniques to enhance deliverables.
6:
The administrative systems within a municipality are explained with examples.
Administrative information is maintained at the required level of confidentiality in own work context.
The principles of information systems are integrated into administrative and record keeping functions.
Municipal administrative procedures and principles are utilised to manage records within a municipal information system.
Integrated assessment:
Because assessment practices must be open, transparent, fair, valid, and reliable and ensure that no learner is disadvantaged in any way whatsoever, an integrated assessment approach is incorporated into the Qualification.
Learning, teaching and assessment are inextricably lined. Whenever possible, the assessment of knowledge, skills, attitudes and values shown in the unit standards should be integrated.
Assessment of the communication, language, literacy and numeracy should be conducted in conjunction with other aspects and should use authentic municipal financial management contexts wherever possible.
A variety of methods must be used in assessment and tools and activities must be appropriate to the context in which the learner is working. Where it is not possible to assess the learner in the workplace or on-the-job, simulations, case studies, role-plays and other similar techniques should be used to provide a context appropriate to the assessment.
The term ‘Integrated Assessment’ implies that theoretical and practical components should be assessed together. During integrated assessments the assessor should make use of formative and summative assessment methods and assess combinations of practical, applied, foundational and reflective competencies.
Assessors and moderators should make use of a range of formative and summative assessment methods. Assessors should assess and give credit for the evidence of learning that has already been acquired through formal, informal and non-formal learning and work experience.
Assessment should ensure that all specific outcomes, embedded knowledge and critical cross-field outcomes are evaluated. The assessment of the critical cross-field outcomes should be integrated with the assessment of specific outcomes and embedded knowledge.
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