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FET Certificate: Local Government Accounting

Course Overview:

The purpose of this qualification is to provide the learner with the skills, competence, knowledge and understanding to effectively fulfil an accounts clerk type role in local government. The qualification follows on from and builds upon the registered Local Government Accounting Certificate at NQF Level 3.

The Local Government Accounting Qualifications are customised qualifications, offering municipal accounting and finance officials’ formal qualifications that ensure immediate demonstration of the acquired skills through their practical and competence-based assessment structures. These qualifications support the development of learners who are employed in local government and who want to progress with a career in local government accounting. The NQF4 qualification further develops the learner’s accounting skills in the sphere of municipal government. 

The intermediate level FET Certificate: Accounting Technician Local Government Qualification consists of five modules. The qualification introduces more complex accounting tasks, such as maintaining cost accounting records and preparing reports and returns.

Course Details:

Accredited by SAICA for Accounting Technician qualifications:

  • SAQA ID: 73712
  • NQF level: 4
  • Credits: 120

The duration is variable, depending on the learners’ progress and previous experience, but it is likely to take between twelve and eighteen months.

There are no formal entry requirements in terms of qualifications, but it is assumed that the learners accessing this qualification are competent in language, literacy, communication and mathematical literacy at NQF Level 3

Learners must either already be employed in a relevant Local Government finance role or be employed under the conditions of the learnership in order to participate.

FET Certificate: Local Government Accounting is the second level of the AT(SA) Accounting Qualification. It introduces learners to more complex accounting, tax and finance tasks, having completed your Level 3.


Course Structure

The qualification consists of five modules: 

  1. Accounting work skills
    • Present financial data for internal and external use
    • Operate a computerised accounting system
    • Perform effectively in the workplace
  1. Professional ethics  

Note: This unit is required only for direct entrants at this level, not for those who have completed LGAC level 3 (as this unit is also covered there).

    • Apply general principles and procedures for ethical compliance expected within the accounting sector.
    • Develop, maintain and apply ethics in employer/employee situations
    • Develop, maintain and apply ethics in public practice
  1. Maintaining financial records and preparing final accounts
    • Maintaining records relating to capital acquisition and disposal
    • Collecting and collating information for the preparation of final accounts
    • Preparing the final accounts of municipalities
  1. Recording and evaluating costs and revenues
    • Record and analyse information relating to direct costs and revenues
    • Record and analyse information relating to the allocation, apportionment and absorption of overhead costs
    • Prepare and evaluate estimates of costs and revenues
  1. Operating a cash management and credit control system
    • Monitor and control cash receipts and payments
    • Manage cash balances
    • Assess credit risk of debtor accounts
    • Monitor and control the collection of debts

Upon completion of the qualification, learners will be awarded the FET Certificate: Local Government Accounting NQF Level 4 from SAICA/AT(SA)

This qualification leads to the Higher Certificate: Accounting, which is registered at level 5 on the National Qualifications Framework (NQF). It also leads to membership of AT(SA) at the Gold membership level.


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