Diploma in Public Accountability

Public accountability is one of the strongest single force for fairness in society that decision-makers in authority needs to always take into consideration. Public accountability means the obligation of decision-makers in authority to explain publicly, fully and fairly how they are carrying out their responsibilities. Any elected official or employee of the state at national or provincial level is accountable to the public. Employee in the public sector are entrusted with public resources, mainly the revenue collected through taxation, public officials and agencies need to hold themselves to higher standards.

In general, public governance encompasses the institutions and functions of the state, underscores the rule of law, involves interaction between the state and civil society, implies government capacity to conduct policies for economic performance and welfare, and underlines the management of economic and social resources. On the other hand, the public accountability of such a governance system connotes the answerability of public officials to the public for their actions and inactions for which they are subject to either external or internal sanctions (Haque, 1994).

The purpose of this qualification is to provide an opportunity for employees and prospective employees to develop and enhance a career path in the public sector. It will also enable learners to comply with public administration and management competency requirements. This qualification will enhance the capacity of the learner to do the work required; to make positive impact on the community they serve through enhanced competencies and to meet workplace demands with special emphasis on the management of service delivery and to be accountable for regulatory compliance; as well as have the capacity to deliver competently and be sensitive to the context by using an appropriate conduct.

Furthermore learners will be able to

• Understand the basic principles and techniques for compliance and control in the public sector organisation, including budgeting, financial reporting and supply chain compliance mechanisms.
• Understand the basic principles regarding the use of cost management principles for the purpose of management reporting, and the principles of information systems within a public finance and administration context.
• Acquire knowledge of the legislation and practices of public collaboration between the various levels of government and other stakeholders in order to improve service delivery and enhance the public value.
• Apply the acquired knowledge of the basic techniques and principles for improving institutional performance through strategic planning, performance management, project management and cash management.
• Apply knowledge of legislation, regulations and codes relating to governance ethics in the government sector by applying principles that underpin professional code of ethics for government officials.
• Have an understanding of the fundamental constructs of public service delivery and accountability for service delivery within the context of a developing society.
• An understanding of the fundamental constructs of public financial accounting and auditing, including the conceptual framework of Accounting; Generally Recognised Accounting Practices (GRAP) the accounting process, the preparation of public financial reports and audit planning and implementation.

Rationale

Currently there are Postgraduate qualifications which cater for a growing number of learners, but still fail to serve the capacity development needs of the majority of public officials already employed in all spheres of government. The Diploma in Public Accountability will close such a gap and will provide employees with an opportunity for access to higher education particularly those who are from communities with a previously disadvantaged background and lack educational opportunities. The South African legislation, Section 10 of the Constitution, Act 108 of 1996 and the Public Administration Management Act, 11 of 2014 places more emphasis on the values and principles governing public administration that each public servant has to take into consideration. Learners will be able to serve in municipalities, national and provincial government departments, institutions and public entities.

Recognition of Prior Learning (RPL)

All learning objectives and outcomes covered in Year 1 correspond with that of Unit Standards of the Municipal Regulations on Minimum Competency (MMC) Levels (RSA, Government Gazette 29967, 2007) of the Local Government: Municipal Finance Management Act 56 of 2003. Applicants that have successfully completed an MMC training programme may be considered for credit for up to one year of study provided that the evidence present in the portfolio is credible. Furthermore, applicants who have completed accredited courses such as the MMC programme at other institutions will have to write an entrance exam before recognition of credits will be considered.

In addition to the normal application process, RPL applications will also be assessed on

• Work experience: Placement in a public sector or public service NGO work environment.
• Curriculum Vitae: An extensive CV that includes growth and learning over time must be shown in the responsibilities associated with successive practical experiences.
• At least two references: Confidential reports from two referees are required about the applicant's work and experience.
• Written assessment of prior learning: A written open book test in which the basic underlying skills are tested.

Entry Requirements

The minimum admission requirement for entry into a Diploma is

• National Senior Certificate (NSC) granting access for diploma studies.

Or

• Senior Certificate (SC) without endorsements.

The Diploma in Public Accountability consists of 10 compulsory modules and 2 electives at NQF Levels 5 and 6, totalling 240 Credits:

NQF Level 5 Modules

Compulsory, 100 Credits

• Public Accountability 1, 20 Credits.
• Institutional Capacity Management 1, 20 Credits.
• Institutional Performance Management 1, 20 Credits.
• Institutional Collaboration 1, 20 Credits.
• Personal Conduct 1, 20 Credits.

Elective (choose one), 20 Credits

• Compliance and Control 1, 20 Credits.
• Public Financial Accounting 1, 20 Credits.

NQF Level 6 Modules

Compulsory, 100 Credits

• Public Accountability 2, 20 Credits.
• Institutional Capacity Management 2, 20 Credits.
• Institutional Performance Management 2, 20 Credits.
• Institutional Collaboration 2, 20 Credits.
• Personal Conduct 2, Credits.

Electives (select one module), 20 Credits

• Compliance and Control 2, 20 Credits.
• Public Financial Accounting 2, 20 Credits.

1. Understand the basic principles and techniques for compliance and control in the public sector organisation, including budgeting, financial reporting and supply chain compliance mechanisms.
2. Understand the basic principles regarding the use of cost management principles for the purpose of management reporting, and the principles of information systems within a public finance and administration context.
3. Acquire knowledge of the legislation and practices of public collaboration between the various levels of government and other stakeholders in order to improve service delivery and enhance the public value.
4. Apply the acquired knowledge of the basic techniques and principles for improving institutional performance through strategic planning, performance management, project management and cash management.
5. Apply knowledge of legislation, regulations and codes relating to governance ethics in the government sector by applying principles that underpin professional code of ethics for government officials.
6. An understanding of the fundamental constructs of public service delivery and accountability for service delivery within the context of a developing society.
7. An understanding of the fundamental constructs of public financial accounting and auditing, including the conceptual framework of Accounting; Generally Recognised Accounting Practices (GRAP) the accounting process, the preparation of public financial reports and audit planning and implementation.

Associated Assessment Criteria for Exit Level Outcome 1

• The principles of budgeting within a public organisation are applied.
• The principles for managing liabilities and assets are explained.
• The processes for budgeting and financial reporting in the public sector are explained.
• Mechanisms for internal controls to a practical case are applied.
• Supply chain compliance mechanisms to a practical case are applied.
• The principles of risk management and internal control within the public sector are applied.
• Apply the principles of internal control within the public sector are applied.
• Income is managed within a multi-year framework.
• Expenditure within a multi-year framework is managed.
• Liaising with external auditors about public sector audit requirements is demonstrated.

Associated Assessment Criteria for Exit Level Outcome 2

• Cost assignment principles in the preparation of management reports are explained.
• Absorption costing principles are used.
• Activity based costing principles are used.
• Principles of information systems to public finance and administration are applied.
• Flexed budgets within a public sector context are prepared.
• Costing principles to operational activities and service-based activities are applied.
• Contribution to capital planning and financing decisions is conducted.
• Cash and investment decisions are managed.

Associated Assessment Criteria for Exit Level Outcome 3

• Stakeholder consultation around public sector programmes is conducted.
• Public private partnerships for public service delivery are planned.
• Public private partnerships for public service delivery are planned.
• South African legislation and policy affecting public service delivery is studied.
• Information is gathered, issues are analysed and dealt with, relatively less complicated implications through negotiation and conflict resolution techniques is interpreted.
• Basic problem solving approaches to resolve inter-directorate issues are established.
• Problems that have sub-organisational impact in consultation with stakeholders are identified, solved and monitored.
• Alliances for service delivery are established whilst working.

Associated Assessment Criteria for Exit Level Outcome 4

• The strategic planning processes in the public sector is engaged with.
• Principles of performance management in the public sector are explained.
• Principles of programme management in the public sector are explained.
• Basic principles and techniques of project management are applied.
• Basic cash management techniques in a public sector environment are applied.
• Basic investment management techniques in a public sector environment are applied.
• Participation in a culture of performance is supported and accountability through institutional performance management is maintained according to the performance standards.
• Participation in strategic planning, management, organisational change and improvement initiatives is demonstrated.
• Basic programmes are managed.
• Management of financial resources, facilities and assets to ensure maximum benefit and value for money is supported.

Associated Assessment Criteria for Exit Level Outcome 5

• Knowledge and insight into existing legislation, regulations and codes affecting activities of public sector institutions in South Africa is demonstrated.
• Principles of ethics to a public sector environment are applied.
• Principles of professionalism to a public sector environment are applied.
• Principles of critical thinking to solve problems are explained.
• Principles of a customer-centric organisation is maintained and customers are served with passion and willingness.
• Batho Pele principles are applied.
• Integrity and ethical standards in the work environment are applied.
• Pre-identified positive values of the organisation are applied in order to promote institutional confidence, trust and professionalism.

Associated Assessment Criteria for Exit Level Outcome 6

• Public service delivery is explained.
• Societal contextual impacts on service delivery are explained.
• Public accountability is explained.
• Framework for managing public accountability is explained.
• Specific control mechanisms for public accountability are identified.
• Public service delivery practises are critically evaluated.
• Impact of societal context on service delivery is assessed.
• Level of adherence to public accountability in practice is assessed.
• Framework for managing public accountability to particular practices is applied.

Associated Assessment Criteria for Exit Level Outcome 7

• Conceptual framework of accounting is explained.
• Generally Recognised Accounting Practices (GRAP) is explained.
• The accounting process is explained.
• Preparation of public financial reports is explained.
• Explain audit planning and implementation.
• Public sector financial reporting standards are explained.
• Financial transaction records are kept.
• Interim public financial reports are prepared.
• Public annual financial statements are compiled.
• Senior management is advised on financial performance in a public institution.

Integrated Assessment

The following specific assessment policy provisions for the qualification are provided for

• Each Module will have at least two individual assessments assessing all the outcomes of the modules.
• The format of the assessments may vary, but it is accepted that it will be designed to test ability to do the techniques (e.g. exercises with calculations) and / or insight (e.g. case studies).
• A minimum of two individual assessments will be in the format of an applied take-home written assignment.
• A learner who is not successful in an assessment will be given a second opportunity for another assessment only if he/she has attended at least eighty per cent of the contact time.
• Take-home assessments are individual tasks and not group tasks. It must therefore reflect the own unique work produced and edited by the learner and applied to his/her work environment. Identical narrative or other content between submissions of learners will be considered plagiarism.

'Integrated Assessment' means that theoretical and practical component will be assessed together. During integrated assessments, the assessor will make use of a range of formative and summative assessment tools and methods - where formative feedback will be provided to the learner to enable them to improve their work before the summative assessment is due or takes place.

Formative assessment will consist of the tests, assignments and projects during the semester from which students will receive feedback during the semester. Learners must achieve a minimum of 40% in their formative assessments to be able to sit for the examination. Summative assessment will consist of an examination.