Learning Program 1: Strategic management; budgeting implementation and performance

management

TITLE OF THE LEARNING PROGRAMME

Strategic management; budgeting implementation and performance management

SAQA ID UNIT STANDARD TITLE

116341 1. Conduct performance management to South African Municipality environment NQF Level 6
116342
116358
2. Apply approaches to managing municipal income and expenditure within a multi-year framework NQF
Level 6
116363
116345 3. Contribute to the strategic planning process in a South African Municipality NQ Level 6
116364 4. Prepare and analyse municipal financial reports NQ Level 6
5. Apply the principles of budgeting
6.

Provider Name NQF Level Credits Unit Standard Type(s)

Level 6 77 Core: Core Standard used in various qualifications
Time 770 Notional Hours
These will be made up as follows: 340 hours classroom based
430 hours practical application and
assignments
Requirements of Level descriptors
This learning programme shall develop learners who demonstrate with regards to:

a) Applied competence
I. A fundamental knowledge base of the most important areas of one or more fields or disciplines, in addition to the fundamental
areas of study
II. An informed understanding of the key terms, rules, concepts, established principles and theories in one or more fields or
disciplines
III. An understanding of the organization or operating environment as a system within a wider context
IV. An ability to apply essential methods, procedures and techniques of the field or discipline
V. An ability to apply and carry out actions by interpreting information from text and operational symbols or representations
VI. An ability to use their knowledge to solve common problems within relevant parameters to meet the needs of small changes in
the problem or operating context
VII. An ability to adjust an application of a common solution within relevant parameters to meet the needs of small changes in the
problem or operating context
VIII. An ability to motivate the change using relevant evidence
IX. A basic ability in gathering relevant information, analysis and evaluation skills
X. An ability to communicate and present information reliably and accurately in writing and verbally

b) Autonomy of learning
i. A capacity to take responsibility for their own learning within a supervised environment
II. A capacity to take decisions about and responsibility for actions
III. A capacity to evaluate their own performance against given criteria
IV. A capacity to take the initiative to address any shortcomings they find
Purpose of the How will this What must What must What values are
Unit standard purpose be learners know learners be able embodied in the
achieved (knowledge) to do (Skills) purpose
(Attitudes)
Unit Standard : At the end of the At the end of the The learners must
116363 Prepare Learners will attend programme learners programme learners understand the
and analyse formal structured will know and will be able to: importance of:
municipal lessons followed up understand
financial reports by practical
exercises SO1 SO1
and discussion of
The qualifying areas of complexity Financial reporting To prepare a report Accuracy and
learner achieving or particular with reference to; on the financial data appropriateness in
this unit standard in interest. the background; in which compliance municipal financial
combination with Throughout the systems; elements with the current reporting
context expertise training course, and objectives financial reporting
standards will be learners knowledge The components of standards in Putting resources in
able to: is consolidated by the statement of reporting the place to enable
undertaking group financial financial data will be accuracy; efficiency
Contribute in the case studies and position of most significance and effectiveness.
Municipal Finance multiple choice National public To explain and
Division by questions, plenary sector communicate the Compliance with
ensuring accurate discussions using International public components of the relevant standards;
and appropriate the standards sector accounting financial statement practices and
financial reporting themselves and standard and by; defining procedures
through annual reports procedures measuring and
development and /financial disclosing the
use of correct statements of The concept of financial position; by
reporting systems companies. capital maintenance applying
and tools in place Presentations on The different types international public
technical topics are capital maintenance sector accounting
interspersed by Recognized standards and
group work and accounting principles procedures
opportunities for
self-assessment. The ability to apply
the concepts of the
different types of
capital maintenance
in line with generally
recognized
accounting principles

SO2 SO2
Reporting strategies; To prepare
Consequential consolidated
differences financial statements
Municipal entities; in which
The concept of the consequential
equity in the differences in the
municipal reporting of equity
 environment of municipal entities
in the will be
recognized

SO3 SO3
Different types of to apply the
capital maintenance concepts of different
International public types of capital
sector accounting maintenance linking
standards; them to international
public sector
Different methods of accounting
current value standards
accounting
Use of Prepare and present
supplementary (explain; analyse
financial statement describe; motivate)
the supplementary
financial statements
in which the link
between the current
value accounting
and International
public sector
accounting will be
demonstrated

SO4 SO4

Accounting data To prepare and

including with present a financial
reference to; statement which will
concepts; indicate the
Ratios calculations of ratios
Liquidity determine the
Profitability liquidity, profitability
Activity and solvency and long-term
solvency
Knowledge of users Prepare the Financial
of municipal financial statement bearing
statements different users and
Tools of assessing their needs in
financial health To assess the
Multivariate analysis municipal financial
Knowledge of all health whereby the
appropriate users of results of an analysis
municipal financial of profitability and
users solvency risks will be
interpreted.
To perform
multivariate financial
analysis

UNIT SATNDARD 116363

Unit standard essential embedded knowledge
 Nature of accounting data
 Objectives of financial reporting
 Different basis of measurement
 International public sector accounting standards
 National treasury regulations
 Municipal finance management legislation

Critical Outcomes
1. The ability to select measure, record, classify and report financial data in accordance with
current financial reporting standards
2. The ability to prepare and comment on financial reports for different forms of municipal entities
3. The ability to apply and comment on statements of generally recognized accounting practice
4. The ability to analyse and interpret financial statements for stakeholders
Specific outcomes
1. Select measure, record, classify and report financial data in accordance with current financial
reporting standards
2. Prepare and comment on financial reports for different forms of municipal entities
3. Apply and comment on statements of generally recognized accounting practice
4. Analyse and interpret financial statements for stakeholders

Critical Cross-field Outcomes

UNIT STANDARD CCFO IDENTIFYING 

Identify and solve problems using critical and creative thinking processes, e.g. by implement effective
risk management and accounting practices. 

UNIT STANDARD CCFO WORKING 

Work effectively with others as a member of a team, group, organisation or community, e.g. through
assuring that al roles players are committed to meeting the required reporting standards. 

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 reporting processes. 

UNIT STANDARD CCFO COLLECTING 

Collect, analyse, organise and critically evaluate information, e.g. Comparing different reporting
systems and make a selection of the most appropriate system which will ensure accuracy;
effectiveness and efficiency.  

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 highlighting and emphasising the significance of complying to
current accounting standards, procedures and practices in the financial reporting system.. 

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 mathematical computation, planning, 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 best practice financial
reporting effects the financial sustainability 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
reporting procedures. 

ASSESSMENT

Unit Standard 116363 Prepare and analyse municipal financial reports

Specific Outcome 1: Select measure, record, classify and report financial data in accordance with current
financial reporting standards. 
Assessment Criteria List of Formative Assessment List of summative Assessment
Activities Activities
AC 1
The background and purpose of a Plenary Discussion Assignment
financial reporting standard is Indicate the differences and
commented on in line with the Learners to identify and discuss the similarities between IFRS and other
principles of municipal financial role of accounting and Financial major accounting systems such
reporting.  systems that they are aware of. GAAP; GRAP; IPSAP etc with
particular reference to:
 Purpose and objectives
 Principles
 Systems

A C 2 and A C 3 In small groups define and list and Prepare and present an example of
The components of the statement of explain the statement of financial the statement of financial position
financial position are defined, position and the statement of and the statement of financial
measured, classified and disclosed financial performance performance in compliance with the
in accordance with acceptable local internationally accepted publics
and international public sector sector accounting procedures
accounting standards. 
AC 4 
The concepts of the different Brainstorming Based on the identified concepts,
types of capital maintenance are Ask the group to comment on their prepare a short report in which you
applied in line with generally understanding of Capital describe how you would apply these
recognised accounting practice.  maintenance concepts in line with the
requirements GRAP. Your report
Small group discussion should highlight a brief background;
Groups to identify different types of objectives and major elements of
Capital Maintenance and their GRAP
concepts. The group to select one
person to give feedback to the
whole class

The groups to identify the

components of GRAP

Further discussion (Plenary)

Identify overlaps and differences

and discuss with the aim to confirm
accurate responses

Unit Standard 116363 Prepare and analyse municipal financial reports

Specific Outcome 2
Prepare and comment on financial reports for different forms of municipal entities
Assessment Criteria List of Formative Activities List of Summative activities
AC1 Small groups to respond to the
Consequential difference in the following. Responses to be written
reporting of equity of municipal on a flip chart (Please provide paper
entities is recognised in the and pens)
preparation of consolidated financial What is a consolidated financial
statements.  statement?
Why a consolidated financial
statement?
Describe the components of a
consolidated financial statement

Unit Standard 116363 Prepare and analyse municipal financial reports

Specific Outcome 3
Apply and comment on statements of generally recognised accounting practice
Assessment Criteria List of Formative Activities List of Summative activities
AC1
The concepts of the different types Brainstorming in a plenary Based on the concepts of different
of capital maintenance are applied Review the concepts of different types of Capital maintenance,
in line with international public types of Capital maintenance prepare a short report in which you
sector accounting standards.  describe how you would apply these
concepts in line with the
requirements GRAP. Your report
 should highlight a brief background;
objectives and major elements of
IPSAS

AC2 In small groups ask learners to

The appropriate method of current explore the appropriate method of
value accounting is used in current value accounting is used in
preparation and presentation of preparation and presentation of
supplementary financial statements supplementary financial statements
in line with international public
sector accounting standards. 

Unit Standard 116363 Prepare and analyse municipal financial reports

Specific Outcome 4
Analyse and interpret financial statements for stakeholders
Assessment Criteria List of Formative Assessment List of Summative Assessment
Activities Activities
AC1 and AC6 Plenary discussion on the following Learners to access their municipal
Ratios relevant to the determination concepts: liquidity, profitability, financial statements and use
of liquidity, profitability, activity and activity and long-term solvency knowledge obtained from the lesson
long-term solvency are calculated on ratio calculation to calculate
and advised on from a set of In small groups learners will be liquidity, profitability, activity
financial statement given dummy financial statements and long-term solvency
enable them to calculate ratios
relevant to the determination of
liquidity profitability, activity and
long-term solvency.

AC2; AC3; AC4; AC5; and AC7 Activity 1:

Different users of municipal Identify different users of the
financial statements are Brainstorming in a plenary municipal financial report
identified and their information Prepare and present a written a
needs presented and explained Identify users of the municipal financial performance report to
to inform financial reporting financial statements and their them which will enable an analysis
system.  information needs of the overall financial state of a
AC 3 municipality. In your preparation
Limitations of published please consider the financial
financial information are In small groups learners to identify reporting standards
recognised with reference to limitations of published financial
improving operating capability information Activity 2:
of a municipality.  Through an oral presentations
explain the contents of your report,
AC4
how you calculated ratios to
Results of an analysis of profitability Place learners in their previous
determine liquidity, profitability,
and solvency risks are interpreted in groups (AC1) and ask them to use
activity and long-term solvency and
the assessment of financial health of the same information on the dummy
analyse the results of these
a municipality financial statements to interpret the
calculations.
results of an analysis of profitability
Based on the results of your
and solvency the assessment of
analysis give recommendations in
financial health of a municipality
terms of the municipal financial
AC5 In a table form ask learners
health and financial performance
Multivariate financial analysis are (individually) to list the elements of
carried out and communicated to Multivariate and Univariate Financial
appropriate users of municipal analysis and motivate why
financial statements.  Multivariate should be used

AC7
The financial performance report is Plenary discussion
prepared to enable an analysis of Ask learners to identify and explain
the overall financial state of a components of a financial
municipality within the framework of performance report
financial reporting. 

Unit standard : 116358

Purpose of How will this What must learners know What must What values are
the unit purpose be (knowledge) learners be able to embodied in the
standard achieved do (Skill) purpose
Unit At the end of the programme the At the end of the The learner must
standard : learners will have knowledge and programme the understand the
116358 understanding of; learners will be able significance of:
to
Contribute to SO1 Legislative
the strategic Consultation process compliance
planning All role-players
process in a Process of strategic planning with Identify and invite Engagement of
South emphasis on mission and vision the role-players in stakeholders
African Must know the principles and values mission statement
Municipality underpinning service delivery in the and vision The role of vision,
municipal environment formulation mission statement
Different systems applied in the Consult regarding and strategic
macro environment formulation of planning in the
municipal vision and municipal
mission statement environment
How to evaluate
different municipal Good service
mission statements in delivery versus poor
the context of the service delivery
actual service
delivery programmes Monitoring and
 and evolving macro reviewing for better
environment service delivery

SO2 SO2
The framework of community To design and
participation process in accordance develop
with the relevant legislation programmes which
requirements will be used to
The process of municipal strategic support an already
planning formulated mission
Knowledge of all stakeholders and statement.
role-players or structures in the To identify and
community engage
IDP framework stakeholders in
What are key performance areas as strategic planning
per legislation in the context of a process.
municipality To apply current
practices to carry out
stakeholder analysis
To identify and apply
principles from
legislation pertaining
to community
participation as part
of IDP

SO3 SO3
The significance of the Vision and How to align KPA’s
mission statement with vision and
Knowledge of KPA’s applicable to mission statement to
institutional strategies How to identify key
Knowledge of evaluation tools performance areas in
the context of a
municipality
To evaluate KPAs in
regard to institutional
arrangements

SO4 SO4
Participatory processes Follow the
Institutional strategies appropriate
Alternative strategies procedures to apply
The municipal economic, social and the participatory
environmental context processes in order to
Various weighing tools inform the
National and provincial plans and institutional
programmes strategies which
should be aligned
with the municipal
economic, social and
environmental
context

SO5 SO5
The legislative framework and pre– How to outline,
 requisites converse, interpret
regard to the adoption of an IDP and apply the
The core components of IDP legislative pre-
Role-players to participate in the requisites with regard
completion of IDP to the adoption of
The legislated annual review and IDP.
amendment contents and How to identify the
processes core components of
an IDP using the
legislative
requirements

SO 6 SO6
The plan itself To implement and
The sound knowledge of monitor the plan
implementation methods and throughout the time -
strategies frame
Appropriate monitoring tools To develop and
employ indicators in
order to measure the
delivery of all
elements of the plan

Unit standard 116358

Critical Outcomes
1) The ability to formulate vision and mission statements in a South African municipality as required by the
local government
2) The ability to conduct a stakeholder analysis and develop a framework for a community participation
process
3) The ability to identify key performance areas applicable to institutional strategies as required by the local
government
4) The ability to formulate institutional strategies
5) The ability to demonstrate knowledge of the legislative framework for integrated development planning
and apply requirements of legislation
6) The ability to formulate programs and develop methods for monitoring the implementation of a strategic
plan and related programmes
Specific Outcomes
1. Formulate vision and mission statements in a South African municipality as required by the local
government
2. Conduct a stakeholder analysis and develop a framework for a community participation process
3. Identify key performance areas applicable to institutional strategies as required by the local
government
4. Formulate institutional strategies
5. Demonstrate knowledge of the legislative framework for integrated development planning and
apply requirements of legislation
6. Formulate programs and develop methods for monitoring the implementation of a strategic plan
and related programmes

Unit standard Essential Embedded Knowledge

The developmental role of strategic planning

The concept of key performance areas
The process for formulating institutional strategies within key performance areas
The legislative requirements of integrated development planning

Critical Cross-field Outcomes (CCFO): 

UNIT STANDARD CCFO IDENTIFYING 
Identify and solve problems using critical and creative thinking processes, for example by trying to find
the best strategic option for the challenges facing municipal organisations. 

UNIT STANDARD CCFO WORKING 

Work effectively with others as a member of a team, group, organisation or community, e.g. through
gaining commitment to a municipal strategy through a team approach to conducting the strategic
planning exercises. 

UNIT STANDARD CCFO ORGANISING 

Organise and manage oneself and one`s activities responsibly and effectively, e.g. through assuring
that all responsibilities delegated to oneself are completed timeously and done to the best of one`s
ability. 

UNIT STANDARD CCFO COLLECTING 

Collect, analyse, organise and critically evaluate information, e.g. through researching all possible
strategic 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 the best possible
strategic 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 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 the success of a
municipality contributes to the success of a community and 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
strategic alternatives. 
 ASSESSMENT

Unit Standard 116358 Contribute to the strategic planning process in a South African municipality 
Specific Outcome 1
Formulate vision and mission statements in a South African municipality as required by the local government
legislative framework
Assessment Criteria List of Formative Assessment List of Formative Assessment
Activities Activities
AC1 Plenary discussion AC1; AC2;AC3 and AC4
The various role-players for Activity 1
consultation typically required in the Ask learners their understanding of Activity1
formulation of municipal `vision` Vision and mission statement and Ask learners to access the vision and
and `mission` statements are how they differ from one another Vision and mission statements of
identified for consultation and their significance in a their different municipalities and
municipality see if the two are in line with the
requirements of the legislation; if
Activity 2 not explain what steps would take to
Ask learners to identify people in reformulate them in accordance with
the municipality who should the legislation
participate in the formulation of
Vision and Mission statement

AC2 Place learners in groups and ask

A process is designed for them to develop a process of
formulating `vision` and `mission` formulating vision and mission
statements including all role-players statement
and in accordance with relevant
legislation. 
AC3 In small groups ask the learners
Different municipal mission to design evaluation tools to
statements are evaluated in the evaluate the mission statements of
context of the actual service municipalities in the context of the
delivery programmes and evolving actual service delivery programmes
macro environment. 
AC4 Plenary brainstorming
Programmes are formulated to carry Ask learners to think of
out service delivery activities programmes that could be
required to support an already formulated to carry out service
formulated mission statement.  delivery activities
Unit Standard 116358
Contribute to the strategic planning process in a South African municipality 
Specific Outcome 2
Conduct a stakeholder analysis and develop a framework for a community participation process. 
Assessment Criteria List of Formative assessment List of summative assessment
activities activities
AC1 Plenary Learners to present a list of
Various stakeholders are identified Ask learners to share their stakeholders in their municipalities
that should be consulted in a knowledge and understanding of and in a written report demonstrate
municipal strategic planning strategic planning and how it differs why they see it appropriate to
process.  from other types of planning and engage the identified stakeholders
its significance in a municipality in the municipal strategic planning
process.
Activity 2
Once learners have demonstrated a
good comprehension of strategic
planning ask them to identify key
people who should participate in the
strategic planning of a municipality

AC2 The facilitator to put down in non- Each learner to explore various
Current practices with respect to chronological order the different practices with respect to
stakeholder analysis and steps in the process of stakeholder stakeholder analysis and
participation are applied in a analysis. Hand out the sheets and participation. Learner to choose and
municipality`s strategic planning ask each learner to rearrange the apply the most current practice and
process.  steps in a chronological order be able to us through the chosen
starting with step number one practice
Each participants to read out the
steps to the group and explain the
order of the steps
AC3 Divide learners into two groups. Each learners asked to identify the
Principles are identified from Ask the first group to unpack an IDP legislation pertaining to an IDP
legislation pertaining to community highlight that the description of an To identify an IDP programme in
participation as part of integrated IDP should be their take-off point their area and indicate if principles
development planning Ask the second group to do the from the legislation pertaining to an
same with regard to community IDP and community process were
participation applied. If not so; how would the
learner go about ensuring
application of the legislation to the
identified programme
Unit Standard 116358
Contribute to the strategic planning process in a South African municipality 
Specific Outcome 3
Identify key performance areas applicable to institutional strategies as required by the local
government legislative framework. 
Assessment criteria List of formative assessment List of formative assessment
activities activities
AC1 Small groups AC1; AC2 and AC3
Key performance areas are As the learners to brainstorm and Individual Assignment
identified as required by legislation discuss institutional strategies and
in the context of a municipality.  key performance areas applicable to Each learner is assigned to take
these strategies in line with the KPAs identified and demonstrate
legislation in the context of a how they would align them with
municipality vision and mission statements and
AC2 In a plenary ask the learners to evaluate them in terms of the
Key performance areas are aligned outline the process of aligning the institutional arrangements
with vision and mission statements KPAs to vision and mission
statements
AC3 In a plenary discussion learners are
Key performance areas are asked to outline the process of
evaluated in terms of institutional evaluating KPAs in terms of
arrangements.  institutional arrangements

Unit Standard 116358

Contribute to the strategic planning process in a South African municipality 
Specific Outcome 4
Formulate institutional strategies
Assessment Criterion List of Formative Assessment List of summative Assessment
activities activities
AC1 Brainstorming
Participatory processes are applied To list steps of a participatory
to inform institutional strategies process

AC2 AC2 AC3 Mini assignment

The economic, social and Individual knowledge test
environmental context of a Provide Work sheet with two Ask learners to draw a PEST
municipality is evaluated when columns; ask learners to write all analysis in the context of a
weighing alternative strategies alternative strategies on one column municipality when weighing
AC3 and institutional strategies on the alternative strategies and describe
Institutional strategies are identified other that they are aware of and how they would overcome the PEST
in alignment with national and challenges in this regard
provincial plans and programmes
AC4 Plenary discussion
Programmes are developed to align Learners to explore the concept of
service delivery activities to the service delivery in a municipal
institutional strategies environment. In the discussion ask
learners to identify obstacles to
service delivery

Unit Standard 116358

Contribute to the strategic planning process in a South African municipality 
Specific Outcome 5
Demonstrate knowledge of the legislative framework for integrated development planning and apply requirements
of legislation. 
Assessment criteria List of Formative Assessment Assessment criteria List of Form
activities activities
AC1 AC1 AC2 and AC3 AC1
Legislative pre-requisites are Legislative pre-requisites are
interpreted with regard to the Ask learners to identify the interpreted with regard to the
adoption of an integrated legislative pre-requisites with regard adoption of an integrated
development plan to the adoption of an IDP development plan
Individual knowledge test
Ask each learner to write down the
core components of and IDP based
on legislative requirements
AC2 AC2
Core components of an integrated Core components of an integrated
development plan are identified development plan are identified
based on legislative requirements based on legislative requirements
AC3 AC3
An integrated development plan is An integrated development plan is
completed in terms of relevant completed in terms of relevant
legislative requirements.  legislative requirements. 
AC4 Plenary discussion AC4
An integrated development plan will An integrated development plan will
include a district and local Ask learners to identify the role of include a district and local
municipality as well as the role of the provincial sphere government in municipality as well as the role of
the provincial sphere of government an IDP the provincial sphere of government

Unit Standard 116358

Contribute to the strategic planning process in a South African municipality 
Specific Outcome 6
Formulate programs and develop methods for monitoring the implementation of a strategic plan and related
programmes
Assessment Criteria List of Formative Assessment List of summative Assessment
activities activities
AC1 In a plenary discussion ask Individual assignment
Methods are developed which will learners to the implementation Each learner to reflect on the
allow the implementation of the process (steps of implementation) implementation of the strategic plan
plan to be monitored throughout the in their municipal or a specific unit
time period of the planned in their municipality. The
program.  assignment must indicate the
method s that were developed and
applied in the process of
implementation

UNIT STANDARD 116342

Purpose of the How can this be What must the What must the What values are
unit standard achieved learners know learners do embodied in the
(Knowledge) (Skills) purpose
(Attitudes)
Unit standard Through formal SO1
116342 Apply structured lesson
approaches to in an appropriate Tax systems and To identify and use
managing municipal learning Various tax the relevant criteria
income and environment assessment for assessing tax
expenditure within whereby the instruments instrument and user
a multi-year facilitator/trainer The criteria for charges
framework will see to it that assessment of tax To study and
the following instruments and analyse the
activities are user charges municipal revenue,
accomplished; to draw conclusion
knowledge of the based on the
Impart of revenue concept findings and give
knowledge and with specific recommendations for
skills reference to the achieving
Engagement in a municipal revenue sustainability
two-way learning
activities whereby
learners will be
expected to The legislation in Must be able to
participate fully in regard to Tax explain Tax
various activities incidence of revenue incidence of revenue
such as group levying collection levying collection
discussions, Must understand legislation as it
brainstorming, how the local relates to the local
individual government government context
exercises, dyads operates

Participation of

knowledge of the How to estimate the

incentives, municipal incentive effects of
tariffs and municipal tariffs and
understanding of user charges in the
user charges local government
context.

SO 2 SO2
Accounting and To forecast income
financial concepts and expenditure
principles over the medium
programme cycles term
Must be able to
explain the medium
term.
To identify
programme cycles in
the municipal
context

Social, institutional, To forecast the

economic, social institutional,
environmental and economic and
technical influences environmental
influences on the
municipal revenue
over the medium
term
Understanding of The ability to
financial and analyse and describe
accounting concepts the financial data
with specific particularly the
emphasis on the financial statement
balance sheet ; and the balance
expenditure and sheet
income
The ability to identify
and interpret
indicators in relation
to municipal income
and expenditure

SO4 SO4
Politics with specific Write report which
reference to explains the impact
municipality politics of the political buy-in
with relation to
Revenue setting revenue
management management
approaches approaches over the
medium term

Key role players and To identify relevant

responsibilities role players, key jobs
Key performance and responsibilities
areas and to develop an
How to develop an organizational
organizational structure for the
structure facilitation of
The process of revenue and
facilitation of expenditure
revenue and management over
expenditure the medium term
management over
the medium term

Key role players and How to identify key

their roles and role players and
responsibilities – job engage them in the
descriptions process of revenue
The revenue management
management
process

Job descriptions of To analyse, outline,

key role - players describe and discuss
the responsibilities of
key role players in
relation to revenue
and expenditure
management over
the medium term

SO 5 SO5
knowledge of the To prepare and
legislative present a written
framework report
Structures and types To outline, describe
of tariffs and explain in
Report writing writing the legislative
framework affecting
the structure and
types of tariffs
permitted by
municipalities

Process of policy How to design a

design policy
Key role players in How to evaluate a
policy designing policy
Knowledge of How to apply the
municipal economic municipal economic
development development context
context in the design and
Knowledge of tariffs development of
and rates tariffs and rates
policy

Rates and tariffs To identify and

policy describe the
Administrative administrative
environment implications for a
tariff and rates policy

knowledge of How to appraise

financial appraisal financial effects for
procedures different rates, tariffs
Clear knowledge of and user charges
tariffs; rates and
user charges

SO 6 SO6
Credit control policy To identify legal
Legislative requirements of a
requirements credit control policy
regarding credit To evaluate legal
control policy requirements of a
Knowledge of the credit control policy
municipality
environment
To facilitate the
Process of development of
developing the municipal credit
municipal credit control policy
control policy whereby key role
The requirements of players would be
the local fully engaged.
government To align the credit
policy to the
legislative framework
of the local
Knowledge of the government
concept and
principles of debtor The ability to identify
management and explain the
principles of data
management.
Unit standard 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 critical outcomes : 116342
1. The ability to develop approaches to managing a municipality’ revenue in a sustainable manner
2. The ability to develop a subsidy framework for municipal rates and tariffs that encourage efficient and
effective use of resources while promoting equity
3. The ability to apply the different approaches to forecasting municipal income and expenditure over the
medium term
4. The ability to assess the organizational implications of planning income and expenditure over the
medium term
5. The ability to contribute to the design rates, tariffs and user charger
6. The ability to develop a credit control and debt collection policy

Specific Outcomes
1. Develop approaches to managing a municipality’ revenue in a sustainable manner
2. Develop a subsidy framework for municipal rates and tariffs that encourages efficient and effective use
of resources while promoting equity
3. Apply the different approaches to forecasting municipal income and expenditure over the medium term
4. Assess the organizational implications of planning income and expenditure over the medium term
5. Contribute to the design rates, tariffs and user charger
6. Develop a credit control and debt collection policy

Unit Standard 116342

Unit standard 116342

Specific Outcome 1
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC 1 AC 1 & 2 AC 1 & 2
The criteria for assessing tax In small groups ,the learners should Each learner should ,through
instruments and user charges are formulate the criteria for assessing writing, show how they will assess
applied in the local government tax instruments and how user tax instruments ,apply user charges
context charges will be applied. Thereafter and recommendations that are best
AC 2 they will make recommendations for the sustaining municipal
that are suitable for achieving revenue.
Recommendations for achieving sustainability
sustainability are provided in
relation to municipal revenue
AC3
Tax incidence of revenue levying Each learner, must on a paper Product Evaluation
collection legislation is explained as explain the incidences of revenue Each learner should bring in class
it relates to the local government levying collection legislation the piece of legislation about tax
context. incidence of levying collection.

The Assessor should evaluate

legislations from the learners to
ensure their validity

AC4
The incentive effects of municipal In small groups the learners should
tariffs and user charges are show in writing, how they will
estimated in the local government estimate user charges and incentive
context effects of municipal tariffs

Unit standard 116342

Specific Outcome 2
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 AC 1 & 2
The need for subsidies at municipal Research From the research that they have
level is identified Each learner to visit the community conducted each learner should write
AC2 an ask community members about down an indigent policy that is
An indigent policy for payment is their daily needs/financial status. legislative compliant and
developed which is legislative Upon receipts of such data the municipality specific.
compliant learners should work in small
groups to develop an indigent policy
that is legislative compliant.
AC3 AC 3 & 4 AC 3 & 4
The socio economic impact is In small groups the learners design Each learner ,on a piece of paper ,to
calculated for a subsidy framework subsidies and control instruments show how they will calculate the
AC4 for leakages. Thereafter the socio- socio economic impact of subsidy
A range of subsidy designs is economic impact is calculated for a framework and the design of
applied and control instruments are subsidy framework subsidies .
designed for subsidy
leakages
AC5
Information sets are developed to In small groups the learners, to
manage an effective subsidy develop, information related to the
framework management of subsidies.

Unit standard 116342

Specific Outcome 3
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 Each learner to write on a piece of
Information sets are developed for In small groups the learners develop paper , the sets that forecast the
forecasting income and expenditure sets that will help them to forecast income and expenditure and
over the medium term income and expenditure while identify the programme cycles
AC2 identifying programme cycles within within the municipal context.
Programme cycles are identified in the municipal context.
the municipal context
AC3
Social ,institutional ,economic, Each learner to forecast the following
environmental ,and technical influences on the municipal revenue in
influences are forecast on municipal the medium term :
revenue the medium term - environmental
technical,social,economic,institutional

The forecast should be done in writing

AC4 Oral presentation
Indicators are interpreted relating Each learner to stand in front of the
to municipal income and class with a list of indicators.
expenditure Thereafter the learner will start to
interprete each indicator.

Unit standard 116342

Specific Outcome 4
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1
The impact of political `buy in` is Each learner ,to write on a piece of
commented on in writing explaining paper, the impact of political’ buy in’
its relation to setting revenue- In relation to setting revenue
management approaches over the management approaches over the
medium term.  medium term
AC2 In small groups the learners to form
An organizational structure is organizational structures to facilitate
developed to facilitate revenue and revenue and expenditure over the
expenditure management over the medium term.
medium term. 
AC3 AC 3 & 4 AC 3 & 4
The key role players are identified in
the revenue management process.  Each learner to list key role players Oral presentation
AC4 and their responsibilities in relation Each learner to be given the role
The responsibilities of the key role to revenue and expenditure e.g Manager.
players are discussed in relation to management over medium term Then each learner will research the
revenue and expenditure responsibilities of their given roles.
management over the medium The roles will be presented in class.
term. 
The Assessor will assess the learner
presentation against the checklist

Unit standard 116342

Specific Outcome 5
Assessment criteria List of Formative Assessment List of Summative Assessment
activities activities
AC1 Product evaluation
The legislative framework affecting Each learner to bring in class a
the structure and types of tariffs written report detailing the
permitted by municipalities and the legislative framework that affect the
various tariff-types are explained in structures and types of tariffs
a written report.  permitted by municipalities.
AC2 AC 2,3 &4 AC 2,3,& 4
Tariffs and rates and policy is In small groups learners to discuss Each learner to explain on a piece of
designed and evaluated according the rates policy in relation to : paper the following :
to a municipal economic
development context.  - tariffs and rates - the design and evaluation tariffs
AC3 - administrative implications and rates policy according to
The administrative implications are - financial effects of different municipal economic development
forecast for a tariff and rates policy.  rates ,tariffs and user charges context
AC4 - effects of rates and user charges
The financial effects are appraised
 for different rates, tariffs and user
charges. 

Unit standard 116342

Specific Outcome 6
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 AC 1 & 2
The legislatively required In small groups the learners should Each learner to answer on a piece
components of a credit control identify and evaluate legislative of paper the following :
policy are identified and evaluated components and develop credit - list and evaluate the components
in the context of a municipality.  policy that satisfy the requirements of a credit policy
AC2 of local government legislative - the legislative requirements when
A municipal specific credit control framework developing the credit policy to
policy is developed that satisfies the satisfy local government legislative
requirements of the local requirements.
government legislative framework. 

AC3 Each learner to explain on a piece of

Sound principles of debtor paper the sound principles of debtor
management are explained and management in a municipality.
applied in a municipality. 

Unit standard: 116341

Purpose of the How can this be What must the What must the What values are
unit standard achieves learners know learners be embodied in the
(Knowledge) able to do purpose
(Skills) (Attitudes
Unit standard: Through formal At the end of the At the end of the
116341 structured lesson in programme the programme the
Conduct an appropriate learners will have learners will be
performance learning knowledge and able to:
management to environment understanding of:
a South African whereby the
municipal facilitator/trainer SO1
SO1
environment will see to it that Identify different
Different role players
the following roles as required
and their roles in the
activities are by the legislation
municipality
accomplished;

Impart of
knowledge and Design; develop
skills The contents of the and implement
Engagement in a legislative framework the municipal
two-way learning management
activities whereby The municipal system and align
learners will be performance it to the
expected to management system legislative
participate fully in and its role framework
various activities requirements
such as group
discussions,
brainstorming, What are community Design and
individual participation develop the
exercises, dyads processes community
participation
Participation of processes as per
the legislative
framework
Planning processes To plan cpp’s in
and community accordance with
participation the legislative
principles and framework
processes
The role-players
within the community

Design, develop
Reporting principles and implement
and systems reporting
systems and
mechanism
Conduct
performance
reporting

SO 2 SO2
Municipal To apply
performance concepts of
management system financial and
non-financial
Financial and non performance
financial performance management
management within a
concepts municipal
performance
What are the management
concepts of system
performance
management within a
municipal
environment

Clear comprehension Develop and

of institutional apply applicable
arrangements within performance
financial and non- management
financial performance concepts which
management systems are applicable to
institutional
financial and
non-financial
performance

Outline expected
The outcomes and outcomes and
outputs in terms of outputs, and be
performance able to
management identify the
terminology linkage between
them in terms of
performance
management
terminology

SO3
SO 3 Identify
The concept of appropriate
effectiveness and measures of
efficiency in effectiveness,
municipality efficiency and
environment economy in a
Overall understanding municipal
of the economic performance
system and how it fits system
within the municipal Apply these
environment measures in a
municipal
performance
system

SO4
SO 4 Consult with the
What are legal relevant legal
requirements and framework;
processes guide; unit, legal
What is the consultants etc
performance Develop a
agreement performance
agreement

What are disciplinary Identify

measures and appropriate
processes disciplinary
processes and
adapt them to
include
performance
agreement
 SO5
SO5
Develop and
The significance of communicate
key performance key performance
areas and indicators areas and
indicators for
financial and
Performance non-financial
management purpose
concepts
The municipal service Develop
delivery environment performance
What are the targets, and
performance targets measure
financial and
non-financial
performance by
using the
performance
targets.

UNIT STANDARD 116341

Unit standard critical outcomes: 116341

1. Ability to implement performance management systems and mechanisms in a South

African municipality as required by the local government legislative framework
2. Ability to write and develop performance management concepts for the effective
measurement of municipal strategic and financial performance
3. Ability to develop and identify the critical areas of a performance management
agreement to be used as a form of contract of employment for a municipal staff member
4. Ability to identify and establish institutional arrangements required for performance
management in a municipality
5. Ability to apply performance management concepts to municipal service delivery

Specific Outcomes

1. Implement performance management systems and mechanisms in a South

African municipality as required by the local government legislative framework
2. Write and develop performance management concepts for the effective
 measurement of municipal strategic and financial performance
3. Develop and identify the critical areas of a performance management
agreement to be used as a form of contract of employment for a municipal staff
member
4. Identify and establish institutional arrangements required for performance
management in a municipality
5. Apply performance management concepts to municipal service delivery

Unit Standard Embedded knowledge

 Performance indicators
 The Municipal service delivery environment
 Performance monitoring and evaluation at a local government level

Unit standard 116341

Specific Outcome 1
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 AC 1 & 2
The role of the mayor, municipal In groups learners to identify the Each learner to answer on a piece
council, municipal manager and roles of the mayor, municipal of paper the following :
senior managers are identified as council, municipal manager senior - role of the mayor, municipal
required by legislation.  managers and development of council, senior managers.
performance management system - development of performance
AC2 to ensure the optimum performance management systems
A municipal performance as required by local government
management system is developed legislative framework
as required by the local government
legislative framework. 

AC3 AC 3 & 4 AC 3 & 4

Community participation processes In small groups the learners the Each learner on a piece of paper to
are planned as required by process of community participation the following :
legislation, involving municipal as required legislation and how
performance management.  performance reporting will be - how they plan to encourage
AC4 conducted community participation
Performance reporting is conducted - how they intend to conduct
in terms of legislative requirements.  performance report

Unit standard 116341

Specific Outcome 2
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 AC 1 & 2
Individual financial and non-financial In small groups the learners devise Each learner to show in writing how
performance management concepts the strategy to apply performance they will apply and develop
are applied within a municipal management concepts for financial management concepts within a
performance management system.  and non financial managers within a municipal performance management
municipal performance management system
AC2 system
Performance management concepts
applicable to institutional financial
and non-financial performance
management are developed and
applied within a municipal
performance management system. 
AC3 AC 3 & AC 4 Each learner to write on a paper the
The relationship between outputs following :
and outcomes are identified in Each learner to identify in class a list
terms of performance management of the outcomes and outputs in - Relation between outputs
terminology.  terms of performance management and outcomes
AC4 while they orally or in writing - Measures of effectiveness
The appropriate measures of indicate how they will apply the and efficiency that will be
effectiveness, efficiency and appropriate measures of applied in performance
economy are identified and applied effectiveness and efficiency management
in a municipal performance
management system. 

Unit standard 116341

Specific Outcome 3
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 Considering the required legal Each learner to bring in class the
A performance agreement is processes ,learners should in small Performance agreement contract
developed based on all required groups develop performance from their workplace.
legal processes.  agreements and show how
disciplinary processes are adapted The Assessor will evaluate the
in the performance agreement agreement and ensure its
adaptability to disciplinary processes
AC2
Disciplinary processes are adapted
to include performance
agreements. 

Unit standard 116341

Specific Outcome 4
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1,2,& 3 AC 1,2,& 3
Technical systems are developed to Each learner to develop a technical Research
incorporate institutional and system for performance Assessor to tell learners to bring in
individual performance management and allow for cultural class assignments indicating
management.  considerations in improving effective technical systems, cultural
AC2 performance management considerations and structural
Cultural considerations for system ,while organization structure forecast based on performance
performance management are is based on performance management system.
interpreted to allow for effective management system.
performance management.  The Assessor will evaluate the
AC3 authenticity and validity of the
The impact on organisational assignments.
structures is forecast based on the
requirements of a performance
management system. 

Unit standard 116341

Specific Outcome 5
Assessment criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC 1 & 2 AC 1 & 2
Key performance areas and In small groups the learners explain Each learner to answer on a piece
indicators are developed for how they will develop key of paper the following :
financial and non-financial performance indicators and measure - development of key performance
purposes.  performance for financial and non - indicators and performance targets
AC2 financial purposes as applied in for financial and non financial
Performance targets developed for terms of municipal services delivery purposes.
measuring financial and non-
financial performance are applied in
terms of municipal service delivery. 

The purpose of How can this What knowledge What must the What values are
the unit standard purpose be met must the learner learner be able to embodied in the
have do purpose
Unit standard
116345: Apply SO1
the principles of Budgeting in the The ability to define
budgeting within municipal context and highlight the
a municipality Service delivery significance of
within a municipality budgeting within the
municipal context

Budgeting processes To explain the aim

The process of of budgeting in the
resource allocation context of improving
service delivery
within a municipality
SO2 context
Range of budget
formats SO2
Knowledge of the How proper
pros and cons of budgeting can
different budget contribute to
formats improved service
delivery
Knowledge of the
differences and
similarities of The ability to discuss
different formats of the advantages and
budgets disadvantages of
different budget
Knowledge of formats for a
existing practices municipality
within a municipality
Different budget The ability to
formats compare various
formats of budgets
SO 3
Knowledge of the
format of a
municipal budget SO3
The ability to
The Municipal identify existing
Budget preparation practices within a
process of a municipality with
municipal budget respect of budget
formats and the
ability to motivate
for the choice and
The process of usage of a particular
preparing an annual budget format
budget
Knowledge of
different
approaches to The ability to
preparing an annual identify areas of
budget improvement and
Knowledge of give relevant
budget comparison recommendations in
and evaluation tools relation to the
format of a
Solid knowledge of municipal budget
the budgetary
control process
Knowledge of the The ability to
impact of the human identify areas of
aspects in budgetary improvement and
control give relevant
recommendations in
SO4 relation to the
Knowledge of the approach to
processes of the preparing a
Integrated municipal budget
development plan
Knowledge of the SO4
sector plan and The ability to
municipal budget compare and
processes evaluate different
Knowledge of the approaches to
different integration preparing and
strategies annual budget in
the municipal
Knowledge of the context
processes of the And the ability to
Integrated use the data from
development plan the comparison and
and municipal evaluation to draw
budget conclusion as to the
processes and most effective
Knowledge of the approach
different integration
strategies
the ability to
Knowledge of recognize and
Measurable explain with
performance examples the impact
objectives; the IDP of human aspects in
budgeting budgetary control
performance process in the
auditing and municipal context
performance
management

the ability to explain

Knowledge of the relationship
costing data between the IDP,
Knowledge of sector plans and
budget processes municipal budget
and knowledge of
an IDP The ability to
develop a schedule
for IDP and
SO5 municipal budget
process that ensures
Knowledge of the integration of
different approaches these processes
to budget
preparations

Knowledge of the
advantages and The ability to
disadvantages of demonstrate the
different approaches role of measurable
to preparing a performance
municipal budget objectives or
integrating IDP;
budgeting,
performance
Knowledge of the management and
current approach to performance
budgeting in a auditing
municipality
Evaluation tools and
techniques The ability to
interpret and
analyse cost
information and use
 Knowledge of the it to estimate a
legislative budget for an IDP
requirements in
terms of municipal
budgeting
Knowledge of The ability to
different approaches identify and employ
to budgeting in a different approaches
municipal context for preparing a
municipal budget

The ability to
critically discuss the
advantages and
disadvantages of
each approach to
preparing municipal
budgets within the
context of a
municipality

The ability to
evaluate the current
approach to
budgeting in a
municipality in terms
of the strengths and
weaknesses

The ability to
identify the choice
of the most suitable
approach to
budgeting in
accordance with the
legislative
requirements

Critical Outcomes

1. Demonstrate an awareness of the role of a budget in the municipal context

2. Differentiate between formats of budgets used in a municipality
3. Evaluate a municipal budgeting system
4. Contribute to preparing a municipal budget that reflects an integrated development
plan
5. Differentiate between approaches to preparing a municipal budget

Specific outcomes

1. The ability to demonstrate an awareness of the role of a budget in the municipal

context
2. The ability to differentiate between formats of budgets used in a municipality
3. The ability to evaluate a municipal budgeting system
4. The ability to contribute to preparing a municipal budget that reflects an
integrated development plan
 5. The ability to differentiate between approaches to preparing a municipal budget

Unit standard Essential Embedded knowledge

 The role budgeting plays in promoting the efficient allocation of resources within a municipality
 Various budget formation
 How strategic planning integrates with budgeting
 Legislative requirements of municipal budgeting
 The link between budgeting and service delivery

Unit Standard 116345

Apply the principles of budgeting within a municipality 
Specific Outcome 1
Demonstrate an awareness of the role of a budget in the municipal context. 
Assessment Criteria List of Formative Assessment List of Summative Assessment
Activities Activities
AC1
The term `budgeting` is defined In a plenary learners to define the
within the context of a municipality.  term budgeting and explain why Each learner is assigned to prepare
AC2 they think a budget is necessary in a brief guideline of how to engage
The aim of budgeting is explained in the municipality in a budget process
the context of improving service
delivery within a municipality. 
AC3
The importance of the budget is
described in terms of the efficient
allocation of resources within a
municipality. 
AC4 In pairs learners to prepare and
The relationships between the present the relationships between
components of a budgeting and the components of a budgeting and
service delivery system are service delivery system within a
identified within a municipality municipality
AC5
Key stages within the budgeting
process are recognised and
discussed in a municipal context. 

Unit Standard 116345

Apply the principles of budgeting within a municipality 
Specific Outcome 2
Differentiate between formats of budgets used in a municipality. 
Assessment Criteria List of Formative Assessment List of Summative Assessment
Criteria Criteria
AC1 AC1 AC2 AC1 AC2 AC3
A range of budget formats is Small group discussion Each learner to review the existing
discussed in terms of their Ask learners to identify; discuss practices with respect to budget
advantages and disadvantages for a compare and evaluate different formats in terms of the
municipality.  budget formats in terms of their components; the advantages and
AC2 advantages and disadvantages for a disadvantages and motivate why a
The various formats of budgets are municipality particular format might have been
compared to each other chosen
AC3 Plenary discussion
The existing practices within a
municipality are identified with Ask learners to identify and discuss
respect to budget formats and a the existing practices with respect
reason given for why a particular to budget formats
format might have been chosen

Unit Standard 116345

Apply the principles of budgeting within a municipality 
Specific Outcome 3 and SO5
Evaluate a municipal budgeting system. 
Assessment Criteria List of Formative Assessment List of Summative Assessment
Activities Activities
AC1 In a form of a report each learner is
Recommendations are made for In a plenary learners are asked to tasked to use the analysis of the
improving the format of a municipal analyse the different budget formats different budget formats and
budget.  and the different approaches used approaches to highlight the
AC2 to preparing a municipal budget weaknesses and give
Recommendations are identified for recommendations for improving the
improving the approach to both aspect of budgeting
preparing a municipal budget. 
AC3 In a plenary discussion learners to Using real example from their
Different approaches to preparing identify the differences between the specific municipalities learners to
an annual budget are compared and approaches to annual budgeting scrutinize the approach used in
evaluated in the municipal context and approaches to budgeting in the preparing the annual budget, mark
and conclusion drawn as to the municipality the advantages and disadvantages
most effective approach.  and advise on how to improve the
AC4 Learners to identify and explain disadvantages or advise on the
The impact of human aspects in human aspects in budgetary control learner perceive as the most
budgetary control processes is processes is in the municipal context appropriate in terms of preparing an
recognised in the municipal context and their possible impact annual budget (Give motivation why
and explained with examples do you see this particular method as
the most suitable that the others.

Unit Standard 116345

Apply the principles of budgeting within a municipality 
Specific Outcome 4
Contribute to preparing a municipal budget that reflects an integrated development plan. 
List of Formative Assessment List of Summative Assessment
Assessment Criteria
Activities Activities
AC1 Simulation
The integrated development plan, Based on the cost information of
sector plans and municipal budget In smalls groups learners to mark their specific municipalities; each
are explained in terms of their the linkage between the municipal learner to estimate a budget for an
relationship to each other in a budget; sector plans and the IDP IDP
budget.  and to develop a schedule for an
AC2 IDP which will be explained with
A schedule for integrated clarifications to the entire class
development planning and
municipal budget processes is
developed that ensures the
integration of these processes. 
AC3 In a plenary discussion learners to
The role of measurable performance explain how measurable
objectives is demonstrated for performance objectives could be
integrating IDP, budgeting, used in integrating IDP, budgeting,
performance management and performance management and
performance auditing.  performance auditing
AC4
A budget for an IDP is estimated
based on cost information. 

Unit Standard 116345

Apply the principles of budgeting within a municipality 
Specific Outcome 5
Differentiate between approaches to preparing a municipal budget. 
Assessment Criteria List of Formative Assessment List of Summative Assessment
Activities Activities
AC1 AC 1,2,3 and 4
Different approaches are identified
for preparing a municipal budget.  Learners to recap what has been Based on what they have compiled
AC2 discussed in terms of the in terms of approaches to budgeting
The advantages and disadvantages approaches to budgeting. Ask learners to deliver an oral
of each approach to preparing learners to add, clarify or comment presentation to municipal fiancé
municipal budgets are critically management highlighting the key
discussed within the context of a points of the report and how they
municipality came to a conclusion regarding the
AC3 suitable approach
The current approach to budgeting
at a municipality are evaluated in
terms of their strengths and
weaknesses
AC4
A choice of the most suitable
approach to budgeting is identified
given the legislative requirements

ACTIVITY RESOURCES AND MATERIALS REQUIREMENTS

The learning manual
Facilitated input on: Facilitator
Visual materials
Strategic management PowerPoint slides
Budgeting implementation Portfolio of Evidence guide
Performance Management Assessor guide
Take home assignments

Instructions for group discussions and Flip charts and cocki

pens
Group discussions Standardised scenario
Scenario Guidelines for dyads
Dyads Individual workbooks
Workbooks Individual assignments
Assignments Different view on the floor
Plenary discussions Knowledge testing
Brainstorming

Please Note: all Formative assignment to complied in POE