Learnership in Public Sector Accounting

Learnership Guidelines

CONTENTS

SECTION 1: GENERAL INFORMATIONIntroduction 4

Background 4

Structure of the Learnership 5

Implementing the Learnership 7

Assessment of the IPFA Learnership 8

Moderation of the IPFA Learnership 8

Recognition of Prior Learning and this Learnership 8

Registering for a Learnership with IPFA 9

Status of the Learnership Pilot 9

SECTION 2: GUIDELINESAdministration guidelines 12

Material for the programme 13

Learner Guidelines 14

Employer Guidelines 15

About IPFA 25

SECTION 3: POLICIESIPFA Assessment policy 29

IPFA Moderation policy 53

SECTION 4: STUDY GUIDEStudy techniques 66

Common bookkeeping and accounting terms 75

SECTION 5: IPFA CODE OF CONDUCT 82

SECTION 6: IPFA - GRIEVANCE AND DISCIPLINARY PROCEDURES 88

SECTION 7: DEFINITION OF TERMS 101

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SECTION 1GENERAL

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SECTION 1: GENERAL INFORMATION

INTRODUCTION

The environment in which public sector financial staff must function is undergoing significant changes.  These changes include multi-year budgeting linked to the policy planning process, new reporting and accounting practices, and a shift in focus away from inputs to outputs.  The knowledge required to function effectively in the public sphere is expanding rapidly, and officials must now meet these increased requirements, as well as the public's expectation of receiving a more professional service.

An education and training programme in the finance field needed to be developed for the public sector to produce competent finance staff that is able to make a positive contribution to the organisation for which they work, the profession and the country.

The education and training programme had to provide a foundation of knowledge, skills and professional values that will enable them continue to learn and adapt to change throughout their professional lives.

This led to the skills development intervention – the development of the Learnerships in Public Sector Accounting - jointly implemented by IPFA and FASSET.

The Learnerships in Public Sector Accounting has been designed specifically for those who intend to pursue a career as an Accounts Administrator or as an Accounting Technician and who realize the importance of being equipped with the necessary skills to cope effectively with the demands of their changing environment.

Accounts Administrator

The Accounts Administrator ensures that financial transactions are properly recorded and administers the full range of processes that occur in a Financial department. There is strong emphasis on ensuring compliance with Treasury and other regulations and establishing the accuracy of fundamental financial records.

Accounting Technician

The Accounting Technician has a supervisory role to play, overseeing the work Accounting Clerks and Senior Accounting Clerks, as well as maintaining and reconciling financial accounting records and ensuring that transactions are processed in accordance with agreed procedures and authorities.

BACKGROUND

The Learnerships in public sector accounting are nationally recognised qualifications designed by the Institute for Public Finance and Auditing (IPFA).There are two Fasset registered IPFA Learnerships on the National Qualifications Framework (NQF):1. Learnership in Public Sector Accounting (Level 4)

Learnership code: 01/Q010019/00/120/42. Learnership in Public Sector Accounting (Level 5)

Learnership code: 01/Q010020/00/240/5

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These Learnerships will provide a mechanism for the dual combination of structured learning in colleges/schools/ centres and learning experiences at workplaces in enterprises. The Learnerships therefore focus on the theoretical learning outcomes that provide the required knowledge level, as well as the outcomes that are best achieved in the workplace, and where learning can be effectively coached and monitored.

The aim of a Learnership is to enable graduates from this system to obtain a qualification, which shows work readiness and is recognised countrywide.

Learners who qualify by completing the Learnership in Public Sector Accounting (level 4) and have demonstrated competence in the required outcomes will receive the Certificate in Public Sector Accounting.

Learners who qualify by completing the Learnership in Public Sector Accounting (level 5) and have demonstrated competence in the required outcomes will receive the Diploma in Public Sector Accounting.

The Certificate and Diploma in Public Sector Accounting is registered on the NQF which is a framework for transformation in education, training and development in South Africa.

GENERAL PHILOSOPHY

The Learnership programmes are designed in such a way that they are beneficial to employers as well as to learners. The Learnership agreement encourages employees who participate on formal workplace learning programmes to not be seen solely as learners, but that they should be expected to perform a functional role and contribute to the activities of the employer.

It is critical, however that the breadth and depth of experience in the core competency areas is an essential part of any approved Learnership programme. All employer organisations may not be in a position to comply with a standard programme of workplace learning and therefore the programme has been structured to allow learners to demonstrate competence in the workplace via simulated exercises, projects and portfolios of evidence.

STRUCTURE OF THE LEARNERSHIP

The Learnerships in Public Sector Accounting Levels 4 and 5 were developed as whole qualifications. In this context, exit level outcomes were designed as building blocks for the Learnerships.

In an exit level outcome-based qualification such as this Learnership, the credit value will be the sum of the exit level outcomes that make up the qualification.

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Theory Component

This is the structured learning component of the Learnership and comprises the following Fundamental, Core and Elective Outcomes:

1. Learnership in Public Sector Accounting (Level 4)

Fundamental Learning

- Numeracy - Communication- Public Sector environment and financial management systems- Information Technology- Personal effectiveness within the work environment

Core Learning: Financial Accounting

- Explain the nature and function of financial accounting- Recognise, examine and apply the conceptual basis of accounting- Explain and apply accounting systems and processes- Perform financial operations within the appropriate ethical framework- Recording cash, credit sales and credit purchase transactions- Trial Balance- Bank reconciliation- Petty cash

Core Learning: Financial Management

- Prepare accounting information for Managers- Budgeting- Understand the supply chain management cycle- Internal control

Electives

- Credit control- Payroll

2. Learnership in Public Sector Accounting (Level 5)

Over and above the outcomes in the Level 4 Learnership, the Level 5 Learnership includes the following additional outcomes:

Fundamental Learning

- Manage internal relations in the workplace- Manage external relationships- Understand basic economic principles- Use information systems and computer technology effectively

Core Learning: Financial Accounting

- Asset management- Trial Balance- Public Sector Financial Statements- Implement risk management policy

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Core Learning: Financial Management

- Understanding the theory of management accounting- Costing method and Budgetary control- Performance and Supply Chain management- Cash management and credit control systems

Electives

- Undertaking an internal audit- Project management

Implementing the Learnership

Following the decision by an employer organisation to provide workplace learning for the Learnerships in Public Sector Accounting, there are a series of steps that need to be taken in order to prepare for the implementation phase.

The following diagram illustrates the process of implementation of the Learnership in the workplace:

STEP 1 EMPLOYER DECISION TO OFFER WORKPLACE LEARNING

STEP 2 ESTABLISHMENT OF WORKPLACE READINESS (Addendum 2)

STEP 3 ACCREDITATION OF WORKPLACE

STEP 4 EMPLOYER IDENTIFIES LEARNERS FOR LEARNERSHIP

STEP 5 LEARNERS UNDERGO A PRE-ENROLMENT ASSESSMENT

STEP 6 INDUCTION OF SELECTED LEARNERS AND EMPLOYERS

STEP 7 EMPLOYER IDENTIFIES STRUCTURE AND LOGISTICS

STEP 8 SUPERVISOR, MENTOR AND ASSESSOR BRIEFING AND TRAINING

STEP 9 LEARNERSHIP AGREEMENTS SIGNED

STEP 10 TRAINING COMMENCES

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ASSESSMENT OF THE IPFA LEARNERSHIP

The assessment process accommodates the fact that most IPFA learners are currently employed and therefore focuses on formative assessments where the learner is assessed after completing each module.Assessment Guides are structured to determine the knowledge level of the learner and allow the learner to demonstrate their ability to apply the knowledge in a practical work-based environment.

The IPFA Learnerships are assessed in two ways:

1. The theory component is assessed at the end of each module (in accordance with a pre-determined schedule)

2. The practical component comprises the completion of workplace assessments structured around the Assessment Guides. Learners demonstrate competence in accordance with the assessment methods detailed in the Assessment Guides and the assessments are then submitted to a Registered Assessor according to a pre-determined schedule. When competence needs to be assessed in the workplace, necessary arrangements are made with a Registered Assessor.

Practical Component

This is the work-based component of the Learnership. The Learnerships in Public Sector Accounting have been structured to allow learners to demonstrate competence in the workplace via simulated exercises, projects and portfolios of evidence. Learners are required to complete the one-year Learnership in Public Sector Accounting (Level 4) and two-year Learnership in Public Sector Accounting (Level 5) at an accredited employer/workplace training provider.

MODERATION OF THIS LEARNERSHIP

Moderation of assessments conducted on behalf of the Institute will be done on a pre-determined scheduled basis and ALL relevant assessment documents and records will be maintained according with FASSETQA requirements.

As a guideline: The Moderator will check 10% with a minimum of 3 portfolios per assessment

where there are 20 or less portfolios per group. There after 1 portfolio for every 10 additional portfolios received per group per assessment must be moderated.

The Moderator shall schedule at least one observation with the assessor on a bi-annual basis. The entire assessment process with the learner must be observed.

Any non-conformance on the part of the assessor must be reported to the Supervisor or relevant party responsible for the assessment of learners in the organisation or Institute.

RPL AND THIS LEARNERSHIP

In a RPL assessment context, the learner will always be asked to provide evidence of his/her current performance against the registered unit standard/s and/or qualification.

RPL will be based on the SAQA RPL Policy Document and FASSETQA guidelines, as well as in line with prescribed IPFA requirements. Registered assessors and moderators will manage the RPL process.

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RPL can be initiated by current employees through the appropriate application process and by new recruits, through the recruitment policy.

As with all assessment:

The date of the RPL assessment will be negotiated between the learner and the assessor.

Assessment methods selected for RPL will be based on the assessment guide/s for the relevant unit standard/s or exit level outcomes.

RPL assessment towards a qualification will be conducted in line with the relevant rules of combination for the qualification.

In order to achieve the qualification, the learner applying for RPL will be assessed against the fundamental, core and elective unit standards for the appropriate NQF Levels.

The appeals process for RPL will be the same as for other unit standards based/exit level outcome or qualification assessments.

Registering for a Learnership with IPFA

Entry Requirements:

1. Level 4 (Certificate)

Learners must:- undergo a pre-enrolment assessment of basic numeracy and literacy

skills- have NQF Level 2 (Standard 8/Grade 10) Numeracy and NQF Level 3

(standard 9/Grade 11) Communication

2. Level 5 (Diploma)

Learners must:

- have completed the Learnership in Public Sector Accounting Level 4.

3. Find an employer willing to register you on the IPFA Learnership programme for practical training. This employer will be required to be accredited with FASSET as a workplace provider. Where necessary, the employer can partner with an accredited training provider to meet the accreditation criteria.

Status of the Learnership Pilot

The Institute for Public Finance and Auditing piloted the Learnership in Public Sector Accounting: Level 4 in 2003 in two pilot sites, the Department of Finance of the Western Cape and Limpopo Provinces. Originally 50 learners were targeted for enrolment on the pilot, but after taking the pre-enrolment assessment, only 23 learners were ready to commence with the Learnership in 2003. The remaining 27 learners commenced with a bridging course intended to facilitate their entry to the Learnership.

Of the 23 learners on the Level 4 Learnership, 17 learners successfully completed the course in 2004 and became the first graduates of the Learnership in Public Sector Accounting Level 4. The learners received their qualifications at an official Certification Ceremony held in Cape Town in February 2005

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Since the pilot project for the Learnership in Public Sector Accounting: Level 4 has been successfully completed, the Learnership is now available to all individuals and departments that are interested in enrolling for the programme.

The Institute has commenced with the second phase of the pilot: the Learnership in Public Accounting: Level 5 in 2005 with 16 of the learners that have successfully completed the Learnership in Public Accounting: Level 4. This phase of the pilot is expected to be completed in 2006, after which the Learnership in Public Accounting Level 5 will be officially launched to all interested individuals and/or Departments.

For more information about the Learnership please contact Edmund Nxumalo on 012 470 9450 or edmundn@ipfa.co.za or view the Institutes website on www.ipfa.co.za

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SECTION 2

GUIDELINES

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ADMINISTRATION GUIDELINES

Administration

The IPFA will assist learners with a range of material and advice to help them during the Learnership programme.

Some of these include:

workshops where learners can ask detailed questions about an exit level outcome technical articles covering specific outcome topics a discussion forum where you can ask other learners questions explanations about the types of assessments help and advice about revising and preparing for assessments suggested reading lists.

Reporting

IPFA has reporting structures in place that will guarantee the learner’s peace of mind while pursuing a qualification with the Institute.

The reporting structures include, a programme manager at the learner’s place of work. The programme manager will report to the organisation’s HR department, who will in turn report to IPFA’s Professional Development Manager who oversees the entire Learnership process.

Site Visits

In order for IPFA to ensure that learners are receiving the best training and assessments at all time, it is necessary that site visits be conducted from time to time. These site visits are not conducted randomly, the dates, times and frequency will be agreed to initially by all role players.

Suggested

IPFA’s Professional Development Manager will visit the workplace once a month in order to meet with programme managers, learners and mentors to discuss the overall progress of learners.

IPFA’s external moderators will visit the workplace as required by IPFA in order to moderate the assessment process.

Assessment Dates

As mentioned under assessments on page 8, learners will be required to sit for the theory component at the end of each module (in accordance with a pre-determined schedule). The practical component comprises the completion of workplace assessments structured around the Assessment Guides.

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Material for the Programme

You will be provided with all the material and workplace assessments for each exit level outcome at the beginning of the programme. You will be required to work through the material for each module before the scheduled contact sessions. The Learnership training takes the form of assisted distance learning were the trainer facilitates the challenges in the material that you have covered. The onus is therefore on you to prepare adequately before each contact sessions. This will afford you the opportunity to plan your working programme as well as your study programme well in advance. In addition, it will allow you to start on workplace assessments well in advance.

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LEARNER GUIDELINES

Benefits of the Learnership for Learners:

The IPFA Learnerships in Public Sector Accounting are not just about academic learning; an integral part of a learner’s learning and development is practical training and experience in the workplace. It includes:

Improved productivity, confidence and motivation Formal internationally recognised qualification Increased mobility within and outside of the learner’s organisation Access to the accounting profession Recognition on Tier 3 & 4 of the IPFA Framework Recognition by other professional bodies Reflect on and explore a variety of strategies to learn more effectively Participate as responsible citizens in the life of local, national and global

communities Be culturally and aesthetically sensitive across a range of social contexts Explore education and career opportunities Develop entrepreneurial opportunities

Duties of the Learners: The Learnership agreement states that the learner must: Work for the employer as part of the learning process; Be available for and participate in all learning and work experience required

by the learnership; Comply with workplace policies and procedures; Complete any timesheets or any written assessment tools supplied by the

employer to record relevant workplace experience; and Attend all study periods and theoretical learning sessions with the training

provider and undertake all learning conscientiously.

Rights of the Learners:The Learnership agreement states that the learner has the right to:

Be educated and trained in terms of the Learnerhip agreement; Have access to the required resources to receive training in terms of the

learnership; Have his or her performance in training assessed and have access to the

assessment results; Receive a certificate upon successful completion of the learning; Raise grievances in writing with the SETA concerning any shortcomings in

the training.

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EMPLOYER GUIDELINES

Role of EmployersOne of the most encouraging aspects of studying towards the IPFA qualification is the realisation that everyone wants you to succeed. Naturally, you apply yourself to the best of your ability, but you will also find that your employer will work with us to support you as much as possible. After all, if you are in work, your company will be one of the first to benefit from your enhanced skills.We work to keep your employer informed, and will help them to help you. For example, an employer may be able to give you tasks and responsibilities at work that are relevant to certain ELO’s of the programme, thus giving you more practical experience.We can also talk to your employer and advise on issues such as funding, mentoring at work and planning revision timetables. If you would like your employer to find out how we can help them, either direct them to the employer section of our website at www.ipfa.co.za

Benefits of engaging in learnership learning programmesThe following advantages could be derived from engaging in learnership programmes: Well and appropriately skilled employment pool (existing employees and

new entrants); Turnover increase because of productive learners at lower than normal

costs; Productivity increase because of higher skilled workers; Ensure recruitment success, as the employer will be able to retain

performing new entrants; Creative and innovative workforce, because of the attainment of the

compulsory critical skills and attitudes required by every qualification; An increase in market share because of a skilled and competitive workforce; A satisfied workforce and subsequent labour peace; A highly motivated workforce, because of higher levels of participation in the

success of the company.(Extract taken from Department of Labour Learnership Implementation Guideline)

Duties of the employerThe Learnership agreement prescribes duties for employers embarking on the Learnership. These duties are: The employer must comply with its duties in terms of the Act and all applicable

legislation including: Basic Conditions of Employment Act 75 of 1997; Labour Relations Act 66 of 1995; Employment Equity Act 55 of 1998; Occupational Health and Safety Act 85 of 1993 (or Mine Health and

Safety Act 27 of 1996); Compensation for Occupational Injuries and Diseases Act 130 of 1993; Unemployment Insurance Act 30 of 1996.

Provide the learner with appropriate training in the work environment to achieve the relevant outcomes required by the learnership;

Provide appropriate facilities to train the learner in accordance with the workplace component of learning;

Provide the learner with adequate supervision at work; Release the learner during normal working hours to attend off-the-job

education and training required by the learnership;

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Pay the learner the agreed learning allowance both while the learner is working for the employer and while the learner is attending approved off-the-job training;

Conduct on-the-job assessment, or cause it to be conducted; Keep up to date records of learning and periodically discuss progress with the

learner; If the learner was not in the employment of the employer at the time of

concluding the learnership Agreement, advise the learner of –(a) the terms and conditions of his or her employment, including the learning

allowance; and(b) workplace policies and procedures.

Apply the same disciplinary, grievance and dispute resolution procedures to the learner as to other employees.

Rights of the Employer:The rights of the employer according to the Learnership Agreement are: Perform duties in terms of the Learnership agreement; and Comply with the rules and regulations concerning the employer’s business

concern.

Workplace Programme Manager

Selection of a Workplace Programme ManagerA vital role in the successful management of a workplace learning programme is that of the Workplace Programme Manager. This is an individual selected by the employer organization to manage the overall quality management of the learnership programme. This will include co-ordination of the relationship between the learner, the supervisor the mentor and the assessor

The workplace Programme Manager is very often an experienced person in the Human Resources Division who has experience in the Training and Development field and is familiar with quality management in the field of education and training and with the requirements of the Skills Development Act.

MENTORSHIP

Introduction

Mentoring embodies the concept of an older, wiser person putting time, effort and resources into nurturing, encouraging, teaching and facilitating the growth of a younger less experienced protégé. This necessitates both technical and emotional involvement and therefore requires strong commitment and a wide range of skills (which will be discussed in detail during this programme).For a mentoring programme to be successful the goals and objectives of the programme must be clearly defined. No two organisations are identical – each has its own specific development requirements and therefore each will have its own reason for embarking upon a mentorship programme.

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Role of the MentorsThe role of the mentor will be to act as: A role model A source of support and encouragement An advisor and guide - both technical and developmental A source of information A coach

The importance of the role played by the mentor in the process of a Workplace Learning Programme cannot be overestimated. Within the quality assurance framework, the role of the mentor is to ensure the consistency of ‘learning delivery’ and to ensure the authenticity of candidate effort.

Selection and Training of Mentors

Mentoring Defined:"Mentoring embodies the concept of an older, wiser person putting time, effort and resources into nurturing, encouraging, teaching and facilitating the growth of a younger less experienced protégé. This necessitates both technical and emotional involvement and therefore requires strong commitment and a wide range of skills."

The role of the mentor in the Learnership process is a crucial one and employers are thus encouraged to be thorough in the selection of potential mentors. Employers are encouraged to seek mentors with subject matter knowledge across the topic covered by the qualification. This will ensure that learners can then approach relevant mentors for assistance when completing sections of the qualification.

Once the mentors for the programme have been selected, IPFA will conduct an induction session with prospective mentors. Once potential mentors understand the process and are willing to participate in the Learnership programme, IPFA will arrange for a formal mentorship training workshop.

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Attributes of an Effective Mentor

has a good record for developing other people has a genuine interest in seeing younger people advance and can relate to their

problems has empathy – has the ability to see life from the protégé’s perspective has a wide range of current skills to pass on has a good understanding of the organisation, how it works and where it is going combines patience with good interpersonal skills has sufficient time to devote to the relationship can command a protege's respect has his/her own network of contacts and influence. Has respect and credibility among his/her own peers

CRITERIA FOR MENTORS

Role of the Mentors

There are a number of interrelated roles that a mentor will need to play in a relationship with a protégé. There is an overlap between some of these roles and depending on the objectives of the specific mentoring programme some roles will be more apparent than others. These roles are:

Coach Sponsor Facilitator Counselor Teacher Student

CoachA coach is someone who observes closely the performance of another, makes suggestions for improvement, and then assists in every stage of the improvement process. The focus of coaching is enabling the person being coached to do, to perform. It is hands on, practical and performance oriented. It focuses on the outcome, it is the transfer of skills as opposed to simply conveying knowledge.

For a coach to be effective he needs to be observant, to see what his charge is doing and where and how it could be improved for better results.

Sponsor

In this role the mentor helps to expose the protégé to people and activities that will enhance the profile and network of the protégé. Amongst others this will mean representing the ideas and/or concerns of the protégé to other influential people in the organisation. It could also involve introducing the protégé to key individuals or inviting him or her to relevant, important events.

Excellent performance on its own does not ensure upward mobility or success in an organisation. Understanding and being part of the informal political situation is essential. A mentor needs to assist his protégé to do this.

Facilitator

Simply stated - facilitate means to “make easy”. The mentor’s role is to make it easy for the protégé to achieve his or her career and development goals. This requires an understanding of what the needs and goals of the protégé are and a strong

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commitment to assisting the protégé to succeed. (Needs should not be confused with “wishes” or “greeds”, therefore a measure of wisdom in guiding the protégé must be exercised by the mentor)

The type of activities and approaches required by this role will differ from one mentoring relationship to the next but some of these may be:

expanding the protégé’s network of professional contacts bringing together protégés who might benefit mutually from helping each other linking protégés with suitable educational and employment opportunities helping the protégé to identify and make use of resources required for career

progression helping the protégé to develop planning and decision making skills

CounselorA counselor is someone who listens and advises. In this role a mentor will need to use the wisdom gained through experience to advise the protégé on a whole range of issues – both personal and professional. Some of the issues encountered in a mentoring relationship may be outside the mentor’s ability and experience and may therefore require referral. It is therefore important that the mentor has access to the resources necessary to handle issues which he is not equipped to deal with.Critical to the role of counselor is the issue of trust. A protégé will not automatically open up to his mentor and therefore the mentor needs to spend time developing a relationship of mutual trust and respect. As the relationship develops the protégé will feel more at liberty to share with his mentor issues which he may need help in resolving. It is important to remember that the mentor’s role remains one of trusted advisor rather than intimate personal friend.

TeacherEssentially teaching is systematically giving relevant information in a way which will enable the recipient to assimilate and apply the knowledge. Whilst teaching has many similarities to coaching it focuses more on knowing as opposed to doing.

One other important aspect of the mentor's teacher role is to pass on company culture. Most of any company's culture is in unwritten rules and ways of doing things. You can equate company culture to an M-Net TV signal. You need a decoder to receive a clear picture. The mentor's role is to help the protégé decode the culture's key elements.

StudentThe mentor needs to learn and understand the protégé’s perspectives on life. Of particular importance is the process of comprehending and respecting the cultural heritage of the protégé.

Attributes of an effective protégé It is important to be aware that the protégé is not by any means a passive participant in the mentoring process. On the contrary the protégé shares at least equally in the responsibility of making the process work. After all the purpose of the process is to develop the protégé. Anyone who does not take responsibility for their own development will certainly not reach anywhere near their full potential for growth. If a protégé expects to sit back and be “mentored” the process will inevitably fail.

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A good protégé will ‘drive’ their own development in a mentoring relationship by displaying the following qualities:

A positive attitude An ability to show insight and sensitivity Flexibility Self awareness An openness to feedback – both encouraging and corrective Conscientiousness An ability to organise and structure their lives and activities An ability to laugh at his own mistakes An eagerness to learn and grow Appreciativeness Proactivity – showing initiative An ability to take responsibility for their own growth and performance Willingness to earn their stripes by starting at the bottom Assertiveness in all their dealings

Matching a mentor and protégé

Personality: There is a common assertion that in order for a mentoring relationship to succeed, the protégé must have a similar personality to the mentor. Research conducted by Alleman and Newman demonstrates that it is not essential for the mentor and protégé to have similar personalities or backgrounds. What is more important is a commitment by both parties to make the relationship succeed.Position: The mentor is normally not the protege's direct supervisor. Some of the reasons for this are:

There are times in the mentoring relationship when both sides need to back off. This is much easier to do if there is a certain distance between them.

The boss/subordinate relationship with all its entanglements of decisions on pay rises, disciplinary responsibilities and performance appraisal, may work against the openness and candour of the true mentoring relationship.

The line manager may also not have a sufficiently wide experience of other job opportunities to be an effective advisor.

The line manager may feel threatened by the protégé and therefore restrict his or her development.

One of the most essential ingredients for the establishment of a mentoring relationship is mutual respect between the two partners. Once this is developed, it clears the way for the mentor to create an open, candid atmosphere which will encourage the protégé to confide in and trust him.

The Mentorship Process

Stages in the processThere are a number of stages in the mentorship process. Some of these overlap and some may not be necessary in certain circumstances, but classically the mentoring process passes through the following phases:

alliance assessment analysis alternatives action planning application appraisal

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These stages will often occur simultaneously – one stage does not need to be complete before the next stage commences.

Stage 1: AllianceDuring this stage mentor and protégé build an initial relationship. They get to know each other and create a bond, establish what the protégé hopes to gain from the process and confirm what the mentor has to offer. The alliance between mentor and protégé should grow in depth throughout the process.

Stage 2: AssessmentAt this stage the mentor helps the protégé to review and describe his or her current situation and how they would like things to be in the future. This will include thinking about the protégé’s current range of skills, knowledge and experience, and the skills, knowledge and experience they need to develop.

Stage 3: AnalysisNext, the mentor and protégé describe the organisational context in which they must work and any other aspects which might affect the development of the protégé in any way. This also involves analysing the environment which the protégé has come from and comparing it to the current environment.

A force field analysis should be conducted to analyse those elements which will assist the protégé and those which will hinder and to determine ways to use the positive elements and overcome the hindrances.

Stage 4: AlternativesMentor and protégé go on to identify options which will firstly enable the protégé to achieve his or her goals and secondly will extend the range of possibilities for the protégé. This might include ideas for development activities, consideration of different career paths or even a totally new way of looking at the world. The mentor may well function as ‘devil’s advocate’ and challenge the protégé to take a different perspective. The relative merits of the various options are compared so that the protégé can choose and plan appropriate actions. The mentor should encourage the protégé to brainstorm and should show him how to use lateral thinking in planning.

There will also be discussion as to the roles and responsibilities of each party and the structure of the relationship.

Stage 5: Action planningHere a detailed plan is developed which clarifies the roles each party will play, the structure of the relationship, and development strategies. At this point a learning contract will be jointly drawn up and agreed to. This ‘contract’ will form the basis of the relationship.

Stage 6: ApplicationThe mentor and protégé put the action plan into practice. It is often in the implementation phase that many plans go awry. Someone once said that “A level” implementation of a “B level” plan is far superior to “B level” implementation of an “A level” plan. Here the commitment of each party becomes evident.

Stage 7: AppraisalThis is a monitoring and controlling process to ensure the successful implementation of the action plan and that the results of its implementation are consistent with the development goals of the protégé, regular reviews are essential. This requires open and honest communication between mentor and protégé and an accurate assessment of how things are going. These appraisals might result in amendments to the original learning contract.

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Some of the other factors to consider in the mentoring process are the initial meeting between mentor and protégé, how often to meet thereafter, and some way of formally agreeing on roles, goals and expectations.

The initial meetingThis is the first formal meeting between the mentor and protégé to discuss and agree issues of relevance to the success of their working together. Apart from meeting and getting to know each other the following issues need to be discussed:

the purpose of the relationship expectations and aspirations roles and responsibilities desired outcomes ground rules for successfully working together how often and where to meet

Barriers to Effective Mentoring

Power Alignments: Assigning a mentor who belongs to a different department or division to a protégé', can strengthen informal communications of a corporation, but it can also lead to an increase in corporate politics.

The mentor has to guard against creating situations where the protégé uses his special relationship to bypass the authority of his supervisor. At the same time, the mentor himself must not override the protégé’s supervisor, other than in exceptional cases. Otherwise an invisible chain of command can emerge subtly to challenge the established one, resulting in confusion, conflict and bitterness. The last thing a protégé needs is advice from the mentor that leads to conflict with the supervisor. It is crucial therefore, that the mentor should exercise sensitivity and diplomacy.

It is also important that the mentor establish a relationship with the protégé’s supervisor.

Prioritisation of work: The protégé may sometimes channel his energies into activities that he thinks will please his mentor, at the expense of the daily routines of the job that he has been assigned by his supervisor.

The selection process for protégés: The selection process should be handled publicly and should be seen to be transparent and scrupulously fair. Otherwise it may lead to:

de-motivation of those who have been excluded resulting in loss of self-confidence and morale, underrating of own ability and potential

accusations of favouritism accusations’ that peers used unfair tactics to gain a place on the programme.

A consequence of all this is envy and resentment which can impede if not destroy the mentoring programme.

Cloning: A mentoring programme can run the risk of perpetuating stereotypes both in a corporation's management style and in its’ culture. If the ideas and values which senior managers pass down to protégé’s are too vigorously imposed, junior employees may be discouraged from finding their own methods and instead use old solutions for new problems. The result is that the organisation becomes entrenched in the past and loses its ability to react quickly to the demands of the present.

Work load: Senior managers who have heavy work loads may not have enough

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time to develop their mentoring relationships fully. It is important that people who are assigned the role of mentor understand what is involved and are given the time, resources and motivation to perform the task of mentoring effectively.

Expectations: The protégé may expect or demand too much from the mentor. When he realizes the mentor is unable to transform his career, the protégé may feel resentful and betrayed. Alternatively the mentor may put too much pressure on the protégé by expecting more than the protégé is able to deliver. Clarifying the expectations of both parties is critical to the success of a mentoring relationship.

Dependency: The mentor may cling to his protégé and be unwilling to let him become independent. On the other hand the protégé may develop a strong dependence on his or her mentor and be unwilling to take the initiative.

Mentor Dominance: Some mentors can dominate their protégés leaving them little space for their own thoughts.

Lack of understanding of the protégé: A protégé's career may be damaged if the mentor does not understand his skills and interests. The protégé may engage in assignments which do not suit his abilities, making his next career steps difficult if not impossible.

Underperformance by the protégé: A protégé can also damage a mentor's career and reputation. The mentor may be discredited if his protégé fails dramatically in an important project. In some cases, serious mistakes by the protégé’ may cause the mentor to withdraw from the role to save his own reputation. Alternatively the fear of damage to his reputation can cause a mentor to attempt to conceal his protégé’s mistakes and protect him from the consequences of his errors. Similarly the protégé’s career will be adversely affected if his mentor loses organisational credibility.

Lack of mentor training: Mentors are often not adequately trained and prepared for their role.

Lack of recognition: Mentors are often not encouraged and recognised for their contribution as mentors. This can lead to the mentor becoming de-motivated and not putting sufficient time and effort into the relationship. It is important that the mentorship programme is supported by senior management and given credibility and priority in the organisation.

Attitude: Problems in attitude can occur from both sides. Mentors can feel threatened by very talented protégés and actually restrict as opposed to enhancing their development. Protégé’s may have the attitude that their development is not their responsibility, that they are owed everything. This can be very destructive and certainly will serve to alienate their mentor.

No career path planning: It is damaging to use of human resources in a short-term context with no long term career planning and development. This is de-motivating for both mentor and protégé. Neither of them are able to set long term goals for the process.

Frequency of communicationNo standard number of meetings can be set for the mentor/protégé interaction. What is appropriate and effective varies from situation to situation and from person to person. Both parties need to be comfortable with the length, nature and frequency of meetings. It is often only by trial and error that this is achieved. Communication between mentor and protégé will take place both formally and informally. It is critical that both parties feel the liberty to talk openly about their level of satisfaction or

© IPFA 2005 23

dissatisfaction with the nature and frequency of communication.

It is however important that regular meetings are scheduled between mentor and

protégé.

Length of the processThe length of the programme will largely be determined by its goals. It could range between three months and three years. What is important is that it should run concurrently with the other development programmes in the organisation. Mentoring should not be seen as a substitute programme or the be all and end all of an individual’s development.

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ABOUT IPFA

The Institute for Public Finance and Auditing (IPFA) is a corporate body, specifically for accountants, financial managers, internal auditors, external auditors, logistics and provisioning administration officers, financial administration officers and tax officers in the South African Government.

IPFA was established to objectively specify standards of performance, education and training, and to offer designations which are recognised by employers in both the private and public sectors.  IPFA therefore provides a professional home for its members.

MISSION

IPFA exists to professionalise staff in all the financial disciplines in the Public Sector.

VISION

To be the recognised Institute in the Southern African region for all disciplines in public finance and auditing.

VALUES

The Institute will be at its most influential when it is clearly perceived to be acting in the public interest as part of its public duty, and therefore IPFA strives toward professional objectivity, integrity and independence.

IPFA has a strong commitment to its members, which is best demonstrated by its effort to enhance the status and reputation of its qualifications, recognised within the framework of the South African Qualifications Authority. 

Enhanced perception of the worth of these qualifications will widen and increase the employment opportunities of each individual member.

THE ACTIONS OF THE INSTITUTE ARE GUIDED BY THE FOLLOWING VALUES:

Independence Objectivity

Integrity

Technical excellence and relevance

Commitment to members

MEMBERSHIP OF THE INSTITUTE

Learners embarking on IPFA’s Learnership programme are advised to join IPFA as student members. On completion of the Certificate programme, learners will then be eligible for admission to Tier 4 and will be known as Registered Public Sector Accounts Administrators. On completion of the Diploma programme, learners will be eligible for admission to Tier 3 at IPFA and will be able to use the designation, Registered Public Sector Accounting Technician.Membership of IPFA as a professional institute confers a particular status.  It demonstrates to the public that members are committed to uphold a code of professional conduct. 

© IPFA 2005 25

IPFA membership ensures that members remain informed about current developments and trends. IPFA also provides for disciplinary action in the event of unprofessional conduct. Employers, future employers and the public should therefore be able to trust the integrity and relevance of IPFA members to protect their interests.Membership demonstrates support for the Institute and its mission, vision, and goals. Realisation of IPFA’s vision requires appropriate lifelong education, training and development to empower our members to participate effectively in all financial processes in government. 

BENEFITS OF MEMBERSHIP

Membership of IPFA as a professional institute confers a particular status. It demonstrates to the public that members are committed to uphold a code of professional conduct. IPFA membership ensures that members remain informed about current development and trends, whilst providing for disciplinary action in the event of unprofessional conduct. Employers, future employers and the public should therefore be able to trust the integrity and relevance of IPFA members to protect their interest.

The following table illustrates IPFA’s Membership tiers.

IPFA TIER IPFA DESIGNATIONS

TIER 1 Registered Public Sector Financial Officer and other specialist designations

TIER 2 Registered Public Sector General Accountant

TIER 3 Registered Public Sector Accounting Technician

TIER 4 Registered Public Sector Accounts Administrator

STUDENT MEMBERSHIP

To be competitive in today’s finance job market you need the ability to network with those in the field, knowledge about the latest trends and issues in Public Sector Finance, and top notch resources to help you succeed. Being a student member, IPFA can give you the advantage you need to ensure long-term career success.

IPFA is one of the organizations that have been successful in bringing together students and other professionals for their mutual benefit. IPFA membership will help establish you as an integral part of a growing network of finance practitioners in the Public Sector.

BENEFITS OF MEMBERSHIP

All IPFA student members have access to: Subscription to a bi-annual newsletter

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The website Current and archived journal articles Guidance on life skills Guidance on study techniques Competitions Current developments

By participating in IPFA’s activities, you gain the opportunity to: Broaden your knowledge in finance and other areas Sharpen your skills for the real world Gain recognition for outstanding achievements/performance published in Future

Focus Meet new people and make new contacts and friends Prepare yourself for the job world Be aware of career opportunities Access in-depth research in public fiannce

ADMISSION REQUIREMENTS

Studying towards a recognized qualification in Public Finance, or Studying towards an IPFA qualification via the Learnership, or Studying towards an IPFA qualification via the Certificate and Diploma route.

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SECTION 3

ASSESSMENT AND MODERATION POLICY

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IPFA

ASSESSEMENT POLICY AND PROCEDURE

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1. Acronyms and Glossary of terms

The following table contains definitions of the acronyms used in this document.

Acronyms Definition

C CompetentDoL Department of LabourETDP Education Training and Development

PractitionerETQA Education and Training Quality Assurance BodyIPFA Institute for Public Finance and AuditingNLRD National Learner’s Record DatabaseNQF National Qualifications FrameworkNSB National Standards BodyNYC Not Yet CompetentRPL Recognition of Prior LearningSAQA The South African Qualifications AuthoritySDF Skills Development FacilitatorSETA Sector Education Training AuthoritySGB Standards Generating BodySME Subject Matter Expert

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A glossary of terms used within this report is contained in the table below.

Applied Competence

This is the union of foundational, practical and reflexive competence.

Assessment Assessment is a structured process of gathering evidence and making a judgement about a person’s competence against a nationally registered unit standard.

Assessment Guide

This is the document (including assessment activities, instructions, model answers) used by the assessor to assess the learner against a registered national unit standard.

Assessment process

This is the organisational process that is used to carry out competency-based assessment, within the guidelines laid out by SAQA and the ETQA.

Assessment product

This is the end result of assessment, usually in the form of completed assessment documentation.

Assessor A person who has been declared competent by the ETDP SETA against Unit Standard ASSMT 01 – Plan and Conduct Assessment of Learning Outcomes and who is registered by the relevant ETQA in accordance with established criteria. The assessor will measure the achievement of learner’s against national qualifications and or registered unit standards, and can be external or internal to the organisation.An Assessor must be qualified at a level above the particular unit standard being assessed. Assessors within for the IPFA Qualification’s must have at least 2 (two) years experience in Finance and a Degree in Commerce OR an IPFA Tier 1 and 2 member, in addition to this the assessor must be a sustainable performer and must have good interpersonal skills. In addition to this, the Assessor will be required to attend a “Public Sector Awareness” workshop presented by IPFA before he/she can be used as an assessor against the IPFA qualifications.Note: As from July 2004 the assessor unit standard as been revised and is now: ID115753 – Conduct outcomes-based assessment. Competence against both unit standards will be recognised.

Accreditation This means the certification, usually for a particular period of time, of a person, a body or an institution as having the capacity to fulfil a particular function in the quality assurance system set up by the South African Qualification Authority (SAQA).

Competence See the definition for applied competence above.For assessment on the NQF, evidence must be produced to establish proof of competence against the relevant unit standard/s.

Credit This is an award for achieving competence for a unit of learning. Each unit standard will have credits attached to it. One credit is equivalent to 10 hours of notional learning.

Formative Assessments

These take place on an ongoing basis during training or coaching and may be conducted by trainers or coaches. The results of formative assessments may be used as evidence during summative assessments.

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Foundational Competence

The demonstrated understanding of what the learner is doing and why. This underpins the practical competence and therefore the actions taken.

Learnership A learnership is defined as a work-based route for learning and gaining qualifications. It includes both structured work experience (practical) and structured institutional learning (theory). In other words it includes both on the job and academic components.

Mentor A person identified within the workplace as having knowledge and experience in the areas to be covered during the Learnership. A mentor will assist the learners in gathering evidence in the workplace for final presentation to the assessor as well as providing guidance and support where required.

Moderator An individual tasked with the purpose of checking whether the assessment process is carried out according to agreed guidelines and whether assessments are fair and valid. A moderator can be internal or external to the organisation and must be a subject matter expert. At least 25% of total assessments must be moderated.

Notional Hours of learning

The time it will take for the average learner to gain competence against a registered unit standard.

Organisation Any organisation implementing the IPFA/F Learnership in Public Sector Accounting

Outcome Means the contextually demonstrated end product of a learning process.

Practical Competence

The demonstrated ability to perform a set of tasks in an authentic context. A range of actions or possibilities is considered, and decisions are made about what decisions to follow.

Qualification This is the formal recognition of the achievement and accumulation of the required number and range of credits for unit standards.

Recognition of prior learning

The recognition of skills and knowledge gained by both formal and informal learning experiences using various assessment methods. RPL seeks to establish whether the learner possesses the competencies specified in the outcomes of o unit standard and to issue the learner with a nationally recognised record of credits.See the RPL Policy Definition.

Reflexive Competence

The demonstrated ability to integrate performance with understanding, so as to show that the learner is able to adapt to changed circumstances appropriately and responsibly, and to explain the reason behind an action.

Registered Assessor

An individual who has been declared competent against Unit Standard ASSMT 01 – Plan and Conduct the Assessment of Learning Outcomes and who has met all FASSETQA requirements for registration as an assessor, including Subject Matter Expertise.Note: As from July 2004 the assessor unit standard as been revised and is now: ID115753 – Conduct outcomes-based assessment. Competence against both unit standards will be recognised.

Stakeholders Refer to the following in Client : HR, Skills Development Facilitator, Learners, Assessors, Moderators, and Mentors

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Summative Assessment

This takes place at the end of a learning intervention and assesses all learning. A registered assessor makes a judgement about a learner being competent or not yet competent against a registered national unit standard.

Unit Standard This is a registered statement of desired education and training outcomes and the associated assessment criteria. This represents the end point of learning.

V A C C S The acronym used by the assessor to evaluate the evidence produced by the learner.V = valid, A = authentic, C = current, C = consistent and S = sufficient.

Verifier An individual appointed by the relevant SETA to check the quality and consistency of assessment within a specific sector

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2. Premise of this Policy and Procedure Document

2.1 Purpose

With the introduction of the Skills Development Act (SDA) and The South African Qualifications (SAQA) Act, organisations implementing Learnerships need to develop and assess individuals against the nationally registered unit standards for the relevant Qualification. These unit standards and the qualifications have been generated by the relevant representative bodies under the control of The South African Qualifications Authority (SAQA) and are registered on The National Qualifications Framework (NQF). Learners being assessed in this context will gain credits that will be captured on the National Learner’s Record Database (NLRD).

In order to align with these Acts, IPFA shall implement a unit standards based assessment system which will assist in providing an accurate picture of the current skills and knowledge levels of learner’s registered on the learnership across the departments involved, as well as focus training on the actual skills gaps.

The purpose of implementing an assessment system within the Institute is to ensure:

That the principles of good assessment are adhered to at all times;

That there is consistency in the evaluation of the learning process through the use of objective and structured assessment against national registered unit standards;

That valid and reliable assessment tools are used at all times to assess learners;

That a transparent and fair assessment process is implemented in the Institute;

That assessors are competent to assess and are held accountable for assessment decisions;

That there is provision for the Recognition of Prior Learning (RPL); That there is a clear learner appeals process; and That learner assessment records are accurately kept.

2.2 Objectives

The assessment system will contribute to the following objectives:

To be used as a guideline by all IPFA Stakeholders involved in implementing the assessment process;

To set and maintain a standardised and consistent approach to assessment in the Institute;

To serve as a reference point in dealing with issues and problems associated with the Assessment Process;

To gain Training Provider accreditation from FASSETETQA; and To gain recognition for learning achievements.

© IPFA 2005 34

2.3 Scope

This policy shall be applicable to all relevant parties, namely, IPFA Stakeholders involved in the implementing of the relevant Learnership. This policy and procedure document will provide a framework for the above-mentioned parties to operate in when dealing with the many facets of learnership implementation.

It is imperative that supervisors are involved in the whole assessment process as they are often the people who have the most contact with the learners in the workplace. They must be aware of how the learner is progressing and if any further workplace experiential learning still needs to take place or be reinforced. At all times, the learner must consent to the supervisor’s involvement in the assessment process.

2.4 Authority

2.4.1 Amendment and Authorisation to Policy and/or Procedure

This policy and procedure document shall be reviewed and amended by Professional Development Manager in accordance with:

Changes required by SAQA, FASSETQA and any other relevant ETQA;

Government Legislation; Internal Requirements (learners, business and/or

operational); and Assessment Feedback Information.

This policy and procedure document as well as its amendments shall, at all times, reflect the broad principles of the NQF, the spirit and underpinning intentions of the Skills Development legislation and holistic best practice for Training and Development as directed by the Directors or any other appropriate body and shall be authorised by the Professional Development Director.

The Assessment Policy and Procedure document shall be reviewed on an annual basis and/or when the need arises due to the conditions stipulated above. Suitably qualified and experienced persons in Assessment in the Institute will carry out the review process. Amendments shall be made after approval by the said group and distributed to all relevant stakeholders in the Institute as per the normal communication channels of the Institute.

The implementation of the Assessment Policy and Procedure shall be the responsibility of Professional Development, registered assessors, moderators and mentors in conjunction with the supervisors involved in the development of the learners on a Learnership.

2.4.2 Policy and/or Procedure Training and Adherence

Professional Development shall ensure that all IPFA Stakeholders conform to the procedure.

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3. Policy

Assessment should at all times be conducted according to the principles of assessment defined by SAQA, namely:

EthicalAssessment shall be carried out with high levels of integrity, responsibility and commitment at all times in the organisation. The credibility of the entire assessment process shall be protected and maintained consistently and unconditionally,

Appropriateness The assessment activities used to assess the learner are suited to the performance being assessed.

FairnessThe entire assessment process should not present any artificial barriers to achievements, which are NOT related to the competence of the learner, in terms of the evidence produced.

Manageability The assessment process is easily arranged and incorporated into the existing organisational structure.

Integration into work or learning

Evidence collection is integrated into the normal work or learning process where this is appropriate and feasible.

ValidityThe assessment activities focus on the requirements laid down in the unit standard, i.e. the assessment is fit for purpose and measures what it claims to measure.

ReliabilityThe assessment activities yield consistent results upon repeated use provided that there has been no development in between uses.

Direct The activities in the assessment mirror the conditions of actual performance as closely as possible.

Authenticity The assessor is satisfied that the work being assessed is attributable to the particular learner being assessed.

Sufficient The evidence collected establishes that all criteria have been met and that performance to the required standard can be repeated consistently.

Systematic Planning and recording is sufficiently rigorous to ensure that assessment is fair.

Open

Learners can contribute to the planning and accumulation of evidence. Learners understand the assessment process and the criteria that apply to each assessment context. The assessment process is transparent and accessible to all learners throughout the organisation

ConsistentThe same assessor would repeat the same judgement given the same evidence of competence. The judgement made by one assessor is similar to the judgement that would be made by another assessor.

3.1 The practical organisation of assessment

The assessment of learners on a Learnership shall be well planned and extensively communicated with all stakeholders involved, in order to ensure that there is minimal interference with or disruption to normal operations within the workplace. Contingency action plans shall be put in place should unforeseen circumstances arise.

31.1 Assessment Policy 1: Access to Assessments

Assessment will take place within prescribed timeframes (as per predetermined assessment cycles), within the general

© IPFA 2005 36

guidelines of the learnership. This is likely to occur once a specific component of the learnership has been completed and the learner has gained some practical experience in the workplace within the context of the implementation of the learnership. For the purpose of the Learnership in Public Sector Accounting – Levels 4 and 5, formative assessments (in the form of institutional assessments and workplace projects/simulations/case studies, etc), will take place at set intervals during the programme.

Alternatively, learners may gain access to assessment through the Recognition of Prior Learning process (RPL). This process assumes that the learner does not need to be exposed to the formal training process and/or workplace exposure and he/she can proceed directly to the summative assessment for the relevant exit level outcome/s, or unit standard/s of the Qualification he/she would like to be recognised for prior learning against. Under no circumstances in the RPL process shall the learner be allowed to leave out the demonstration of current applied competence.

The appropriate persons (namely the Mentor, Professional Development/Training department representative and/or registered assessors) shall be responsible for identifying learners who are not ready for assessment and shall take the relevant supportive action to help the learner gain access to further learning interventions/opportunities, where applicable.

3.1.2 Assessment Policy 2: Assessment Guides and Activities

The design and development of assessment (that includes both individual assessment activities and the complete assessment guide) to be used by registered assessors for the assessment of learner’s applied competence against registered national exit level outcomes, unit standards and/or qualifications, is to be done by the appropriately selected assessment development team. This team may comprise of, amongst others:

Training and Development Facilitators Competent Assessment Guide Developers (against

ASSMT04 – Design and Develop Assessments) Subject Matter Experts (SMEs) Professional Development (Quality Assurance function) Training Department representative (if required)

A competent Assessment Guide developer against ASSMT04 – Design and Develop Assessments, must form part of the development team. This role may be fulfilled by an IPFA staff member, however, if not available in-house, the skill must be outsourced.

The design and development of assessment shall be done according to any additional criteria stipulated by SAQA, FASSETQA or any other relevant ETQA. The assessment activities and the whole assessment guide shall be available to the registered Assessors and the learners in order to ensure transparency in the assessment process.

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The format of workplace and theory assessment activities and assessment guides shall be completed in the prescribed Institute’s format (as per the appropriate templates) and as per specific ETQA requirements, where appropriate. The documents to be included when designing assessment activities and assessment guides are, amongst others:

Registered National Qualifications Exit Level Outcomes Assessment Guide Template Assessment Activities Templates Assessment Plan Template VACCS Checklist Template Assessment Results Form Assessment Appeals Form Assessment Feedback Forms

3.1.3 Assessment Policy 3: Assessors

The role of the assessor in the whole assessment process, is a very responsible and accountable one. The integrity and commitment of the assessor to a strictly controlled assessment process will contribute to the overall credibility of the assessment system in the Institute.

Broadly, the role of the assessor is to ensure that assessment is conducted against the principles of good assessment and that all NQF assessments in the Institute are conducted in an ethical and transparent manner, at all times, with strict adherence to the administrative process outlined in the Quality Management System of the Institute.

Assessment Policy 3.1: Nomination and Selection of Assessors Selection criteria for assessors shall be defined by the

relevant parties in the Institute as per internal organisational requirements and as per any specific ETQA requirements. Registered Assessors must be subject matter experts in the area/s they wish to assess in. The relevant parties in the Institute, in line with existing organisational requirements shall define selection criteria for assessment guide developers.

The nomination of potential dedicated assessors shall be made against the following specific criteria :

Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01/7978 – Plan and Conduct Assessments of Learning Outcomes or 115753 – Conduct outcomes based assessments) by an ETDP Accredited Provider;

A degree in Commerce; At least two (2) years experience in Finance.

OR

Must have been deemed competent and

© IPFA 2005 38

certified for the generic Assessor Unit Standard (ASSMT01/7978 – Plan and Conduct Assessments of Learning Outcomes or 115753 – Conduct outcomes based assessments) by an ETDP accredited Provider;

IPFA Tier 1 and 2 member.

Potential internal assessors for the Institute when identified by management, will then be sent on the relevant training. Once found competent against the appropriate standards, the identified individuals should meet the criteria as stipulated above.

Specialist external assessors shall be used when necessary. The Professional Development/Training Director shall decide upon this in line with overall business objectives and within the budgetary limitations of the organisation.

External assessors applying to assess against qualification will be evaluated against predefined selection criteria (as stipulated above) and within organisational constraints.

Assessment shall be integrated into existing job descriptions and be listed as a key performance area for all registered full-time and part-time assessors within the Institute.

Assessment Policy 3.2: Training of AssessorsInternally selected candidate assessors will undergo comprehensive training and development against the registered unit standard ASSMT01 Plan and Conduct Assessment of Learning Outcomes or the revised unit standard ID 115753 Conduct outcomes based assessment by accredited external or workplace training providers. Part of this development will include:

National Skills Development legislation and how this relates to workplace assessment;

Assessment in the context of the NQF; Understanding the SAQA definition of applied

competence; Understanding the principles of good assessment; Planning the entire assessment process both with the

individual learner and within the entire organisation; Gathering evidence; Conducting the assessment with the learner; Evaluating the evidence; Providing feedback to the learner and relevant parties; Reviewing the entire assessment process; Company specific Assessment Policy and Procedure;

and Moderation and internal verification process (if

required).

Candidate assessors are compelled to undergo a follow up assessment process upon completion of assessor training in order to prove their competence against the registered unit

© IPFA 2005 39

standard ASSMT01 or ID 115753. This process MUST BE completed before the individual will be eligible for registration as an Assessor with the FASSETQA. Any candidate trained after July 2004 must prove competence against the revised assessor unit standard ID115753 – Conduct outcomes-based assessment.

In addition, a registered Assessor may only assess against the IPFA qualifications after attendance on a “Public Sector awareness” workshop presented by IPFA.

Assessment Policy 3.3: Support of Assessors The Skills Development Facilitator, Professional Development and any other relevant stakeholders, including the relevant ETQA will provide the necessary support direction and development (including workshops, seminars, meetings, counselling etc.) for registered assessors, assessment guide developers and mentors in the workplace. This will be an on-going process as the developmental needs of registered assessors become clearer.

The support of candidate assessors, assessment guide developers and mentors will be the responsibility of the Institute.

Assessment Policy 3.4: Registration of AssessorsThe FASSETQA will register candidate assessors for the sector once they have been declared competent against unit standard ASSMT01 Plan and Conduct Assessment of Learning Outcomes/115753 – Conduct outcomes based assessments.

In order to be eligible for registration as an assessor with FASSETQA, the candidate assessor must have proof of competence against ASSMT01 or ID 115753, and proof of subject matter expertise in the area of assessment, the nature of this proof as determined by the FASSETQA (This includes CV’s stating work experience). In addition, the candidate assessor must comply with any other requirements as stipulated by FASSETQA. Candidate Assessors have until 2005 to achieve external registration.

Assessment Policy 3.5: De-registration of Assessors De-registration of Assessors will be enforced under the following conditions:

If the Assessor does not conform to the requirements prescribed by FASSETQA or relevant ETQA.

If the Assessor does not conform to the prescribed process or policy as laid down in this Assessment Policy and Procedure document. The normal Conduct and Disciplinary Procedures of the Institute shall apply, in the first instance.

If the Assessor does not conform to the spirit and intentions of the Skills Development Act and the

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underlying principles of assessment, including the ethical implementation of the assessment system in the Institute.

As per any additional stipulations contained within the FASSETQA regulations (Refer to the FASSETQA Appeals Policy and Procedure Document.)

FASSETQA will be responsible for de-registration of Assessors upon completion of the appropriate investigation into the complaint. (See FASSETQA Appeals Policy and Procedure Document.)

3.1.4 Assessment Policy 4: Assessment process

A standardised and objective assessment process will ensure the consistency of workplace assessments against registered unit standards and/or qualifications and will provide clear guidelines for assessors and moderators.

Only assessors registered with the relevant ETQA (FASSETQA) who have undergone the “Public Sector awareness” workshop will be permitted to assess learners against the qualification. Where registered assessors are inexperienced in the assessment process, the Institute will arrange for a second assessment to be conducted by a more experienced assessor. This additional assessment will serve as a verification of the assessment. When the Institute is comfortable that assessors are consistently applying the procedures in accordance with the principles of assessment, then the additional verification assessment will fall away.

The assessment of the learner will be conducted against pre-developed assessment guides for the relevant unit standards, at all times. No assessor is permitted to assess a learner against an assessment guide that has not been developed and approved by the Institute.

Assessment Policy 4.1: Recognition of Prior Learning (RPL)

RPL involves the recognition of alternative (formal, informal and non-formal) learning pathways of individuals, so that the learner is awarded credits in the form of gaining competence against unit standards, where the learning meets the requirements of the unit standard/s and/or qualification.

The aim of RPL, as defined by SAQA1, is to:

Facilitate access to, and mobility and progress within education, training and career paths; and

Accelerate redress of past unfair discrimination in education, training and employment opportunities.

RPL Assessment is part of the assessment process that addresses the specific issues mentioned above. In a RPL assessment context, the learner will always be asked to

1 (The Recognition of Prior Learning in the context of the South African National Qualifications Framework – Policy Document September 2002)

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provide evidence of his/her current performance against the registered unit standard/s and/or qualification.

RPL will be based on the SAQA RPL Policy Document (refer to point 4.5 below) and FASSETQA guidelines, as well as in line with prescribed IPFA requirements. Registered assessors and moderators will manage the RPL process.

RPL can be initiated by current employees through the appropriate application process and by new recruits, through the recruitment policy.

As with all assessment:

The date of the RPL assessment will be negotiated between the learner and the assessor.

Assessment methods selected for RPL will be based on the assessment guide/s for the relevant unit standard/s or exit level outcomes.

RPL assessment towards a qualification will be conducted in line with the relevant rules of combination for the qualification.

In order to achieve the qualification, the learner applying for RPL will be assessed against the fundamental, core and elective unit standards for the appropriate NQF Levels.

The appeals process for RPL will be the same as for other unit standards based/exit level outcome or qualification assessments

Assessment Policy 4.2: Re-Assessments

If a learner is declared not yet competent (NYC) against a registered national unit standard, qualification or part thereof, he/she may be re-assessed.

The re-assessment must take place within a reasonable timeframe as per organisational constraints and as agreed upon in the formal feedback process.

A learner may attempt an assessment of a particular registered national unit standard or qualification a maximum of three times. If a learner remain unsuccessful after his/her third attempt a period of 6 months must elapse before the fourth re-assessment will be conducted. During this time, the relevant learning interventions must be identified in order to take corrective action and/or supportive steps.

3.1.5 Assessment Policy 5: Appeals

Learners being assessed will be given the opportunity to appeal against the results of the assessment process.

All complaints and appeals must be reported to the Institute within seven (7) working days of receiving the assessment result. The Professional Development Manager will then conform to the internal appeals procedure. The Professional

© IPFA 2005 42

Development Manager will acknowledge the appeal and investigate the matter timeously. In the event of the appeal being justified, a final decision will be taken to either uphold the assessment result or make provision for the learner to be re-assessed by another registered assessor.

The aim of the appeals procedure is to facilitate understanding of the assessment procedure rather than to adjudicate the actual assessment result. Should the learner complaint be against a registered assessor, the learner must log a grievance as determined by the internal grievance procedure, and the matter will be handled accordingly.

Should this not be solved in a satisfactory manner, the learner may access the FASSETQA Appeals Policy and Procedure Document for guidelines on further action.

3.1.6 Assessment Policy .6: Administration

All portfolios of evidence and learner records shall be retained electronically or in hard copy for a minimum of three years or for the full period of employment by the organisation, whichever is the longest.

Changes to documents and templates can only be authorised by the Professional Development Manager and/or any other designated party, i.e. HR.

All documents relating to current assessments must be stored in a safe and secure place. The Moderator shall on a monthly basis, ensure that the storing of all hard and soft copies is done in a safe, secure and orderly manner.

The moderator shall check 10 % of all scripts with a minimum of 3 scripts will be moderated where there are 20 or less portfolio’s per group. Thereafter 1 portfolio for every 10 additional portfolios submitted per group must be assessed

3.1.7 Assessment Policy 7: Support to Learners

Support to learners shall be ongoing and shall aim to meet the development needs of the learner at all times, in order to facilitate the process of gaining competence against a registered unit standard/s and/or qualification.

Assessors shall discuss the developmental needs of learners with relevant parties and they should contribute to ensuring that Learner support is integrated with the direct results of the assessment process.

4. Procedure

4.1 Access to Assessment Learners can gain access to assessment according to the standard assessment process (as detailed in assessment policy 1 above) and according to the following conditions:

© IPFA 2005 43

Learner completes prescribed learning and or skills programme; Learner practices skills and knowledge on-the-job within a

reasonable time period; and Learners are required to complete formative assessments (in the

form of institutional assessments and workplace projects/simulations/case studies, which will take place at set intervals during the programme.

Alternately, the learner may gain access to assessment through conforming to the Recognition RPL policy (as detailed in this policy document) and according to the following process:

Learner (RPL Candidate) identifies the qualification/unit standard and/or he or she wishes to be assessed against;

Learner and assessor discuss the requirements for gathering evidence and discuss possible sources of evidence;

Learner assesses own level of knowledge and skill against the assessment guide and does a self-assessment against the unit standard where available;

Learner develops a portfolio of evidence against unit standards and or qualifications;

Learner submits portfolio of evidence to the relevant assessor for evaluation;

The assessor makes a judgement against unit standard and or qualification. The assessor will always require the learner to demonstrate his/her performance in the current context;

If the learner requires further evidence, information or changes then the learner shall modify the portfolio. If the learner is not ready for assessment then the assessor shall council and advise the learner of necessary actions, training, coaching and or on-the-job experience required to be successful; and

If learner is ready for an assessment the assessor can then carry out the pre-assessment discussion and schedule and plan for an assessment.

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4.2 Assessment Guides and ActivitiesIt is critical that the following principles be adhered to at all times:

Establish an assessment guide development team. The assessment guide development team must contain subject matter experts at all times.

Identify what the unit standard, qualification or part thereof requires the learner to be able to know and do.

Ensure that the qualification/s and unit standard/s or exit level outcome/s are fully understood by the developers.

The developers must explore how much evidence can be obtained by means of naturally occurring evidence in the workplace. The assessor must attempt to integrate assessment methods and activities as far as possible.

The assessment activities must be developed according to the principles of good assessment – particularly validity and reliability.

The assessment activities must take into account the issue of language when assessing second language English speakers.

The developers must ensure that all assessment criteria and specific outcomes are covered.

The developers must decide how to gather evidence for the specific outcomes and assessment criteria and what additional sources of evidence need to be collected.

The developers must develop the Assessment Guide accordingly. The assessor may only use the Standard the Assessment Guide template. The Assessment Guide must be a transparent document detailing the requirements for the learner.

The developers must pilot the Assessment Guide with a suitable group of people before use by the organisation.

The development team must evaluate the Assessment Guide once information from pilot has been obtained and make alterations to the Assessment Guide as agreed upon in the meeting.

The development team should store the Assessment Guide electronically as well as keep hard copies on file.

The development team should review and Update Assessment Guides on a bi-annual basis

4.2.1 Assessment Methods and tools

Level 4 and 5 Learnership in Public Sector Accounting

Workbooks have been developed at level 4 and 5 and contains a summary of the skills to be gained through the workplace training programme.

The workbook is designed to assist the learner in keeping an accurate record of the practical and theoretical training received and the outcomes in which competence has been demonstrated. Once the learner has been assessed as being competent, the achievement of competence is recorded on the Record of Learning for each learner on the learner database.

The workbooks will be supported by the following documents: Relevant information required to embark on the training

programme,

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Learnership Manual detailing the requirements to be met to be approved as a workplace trainer,

Detailed Assessment guides per outcome of learning that will specify assessment methods, assessment activities and evidence to be collected to prove competence,

Learnership Agreement, Guidelines for mentoring in the workplace

The learner will be assessed using any of the following methods of assessment as specified in the assessment guides: Structured questions Case studies Simulations Extended response questions Assertion/reason questions Research projects Projects

Workplace assessment

Workplace assessments have been structured in the form of research projects and simulations. The learner will be required to obtain as much naturally occurring evidence as possible, in order to prove competence.

Where it is not possible to collect naturally occurring evidence from the workplace, the assessment tools have been designed using case studies. This will provide learners with the opportunity to apply their knowledge in order to prove their competence against the exit level outcomes.

Institutional assessment

IPFA primarily conducts institutional assessments.- Formative assessments will be conducted for each unit of

learning during.- This assessment could take the form of structured

questions, extended response questions, assertion/reason questions and/or case studies.

- Assessment will be conducted after each module of learning has been completed by means of a closed book examination under controlled conditions

The process of institutional assessment includes:- First draft of assessment paper.- Shredding session, where a panel of experts review the

assessment paper and where necessary, recommend changes.

- After the technical assessment, the paper is editorially assessed, finalised and saved onto a computer system where it is password protected.

- Once the number of candidates and the venue are known, the correct number of papers are printed (equal to the candidates), each with an individual number (sequential control number).

- Invigilators are appointed (usually from the ranks of IPFA staff or IPFA trainers), sign upon receipt of the assessment papers and sent to the venue to conduct the assessment.

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- In future, each candidate will be required to sign for their assessment upon receipt, next to the number assigned by IPFA.

- Once the assessment has been completed, the invigilator checks the number of papers received from the candidates against the control totals, signs for it and returns it to the IPFA offices, either personally or by courier.

- At the IPFA offices the number of assessment papers will be checked against the control figures and documents, before being given to an assessor for assessment.

- Upon receipt of the marked scripts, they are given to a moderator who moderates a pre-determined percentage of the scripts as verification of results achieved.

- Once the results have been finalised, they are communicated to the employer and the employees (candidates/learners)

- If there are any disputes, the same procedure should be followed as detailed for workplace assessments.

4.3 Assessors and ModeratorsIt is critical that the following principles be adhered to at all times:

Criteria for the selection of assessors and moderators to be determined by Professional Development (as stipulated in Assessment Policy 3.1).

Assessors and Moderators will be nominated from internal and external sources on either a part time or full time basis.

Assessors and Moderators will go through a selection process before being appointed.

Professional Development Director and the Professional Development Manager will appoint Candidate Assessors and Candidate Moderators in writing. This will only be valid for a two-year period.

Assessment will become a key performance area for appointed assessors.

Internal Assessors and Moderators will receive comprehensive training by a recognised provider against unit standard ASSMT 01 Plan and Conduct Assessment of Learning Outcomes or 115753 – Conduct outcomes based assessments and ASSMT 02 Moderate Assessment.

Assessors in need of coaching can be assigned to a competent assessor for further development.

Candidate Assessors and Moderators will need to be observed at least twice by a Master Trainer and/or Master Assessor before being deemed competent. The assessment can also be contracted out to a recognised body.

The Professional Development Co-ordinator shall register the competent assessor and moderator with the relevant ETQA.

4.4 The Assessment processAssessments must be conducted according to the standard assessment process:

1. Plan for the Assessment2. Conduct Pre-assessment discussion 3. Conduct the Assessment4. Provide Feedback

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4.4.1 Plan for the Assessment

Planning for the assessment must be conducted using the assessment guide as a guideline. The Assessor must plan the assessment with the learner. The planning and scheduling of the assessment is to be a negotiated process between the learner and the assessor and, where applicable, the supervisor must be informed of the assessment plan.

The Assessor and learner must prepare all of the required assessment documentation, as highlighted in this procedure, and record the information on the relevant database.

The Assessor must check that all assessment logistics, equipment, venue and environmental issues are ready for assessment or Pre-assessment discussion.

4.4.2 Conduct Pre-assessment discussion The assessor must arrange a meeting with the relevant learner and inform the learner's supervisor of the meeting. The assessor conducts the pre-assessment discussion with the learner, detailing information relating to assessment requirements, assessment methods, evidence to be collected, learner readiness, date, time and location.

Once the pre-assessment discussion is completed, the assessor must complete the Assessment Plan and Pre-assessment Discussion checklist, and obtain candidate (learner) sign-off.

4.4.3 Conduct the AssessmentAll assessments must be conducted using the relevant assessment guide/s. During this process, the assessor must collect or evaluate the evidence according to the VACCS checklist.

At the end of the process, the assessor must make an assessment judgement based on the compliance of evidence against the assessment criteria and or unit standard.

4.4.4 Provide FeedbackOnce the assessment process is completed, the assessor must provide specific written feedback to the learner on the results of the assessment. If learner is considered to be “Not Yet Competent”, the assessor should provide counselling and advice on what the learner needs to do to be re-assessed. Feedback sessions should, (wherever possible) be conduced on a one-on-one. The venue must be appropriate and the feedback must be confidential.

The Assessor must compile an assessment report using the Assessment Results Form. This form must be forwarded to Professional Development Manager who shall ensure its eventual filing in the learners personal file.

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Finally, the assessor must inform the supervisor of the assessment results (in writing).

4.5 Recognition of Prior Learning

4.5.1 Application:

Learners wishing to be RPL’d will be required to complete the RPL Application form, on which they must indicate their intent. On receipt of the application form, the Project Manager will then arrange for a pre-screening to determine the viability of the application.

4.5.2 Pre-assessment stage:

If the application is not viable: Where the candidate will not meet the entry requirements

(language, numeracy), the candidate will be referred for further advice on other pathways, for example, possible bridging courses that will bring the learner up to the entry level requirements.

If the application is viable: IPFA will assign a registered assessor (in the absence of

an evidence facilitator) who will undertake the following:- Work through the preparation phase of the

assessment with the candidate. This will include: Portfolio development and related workshops

and/or One-on-one advising Assessment approaches, tools and mechanisms Guidance on collecting evidence, which the

candidate will undertake- The assessor and the candidate will discuss the

assessment plan in line with the evidence the candidate will need to provide by: Reviewing the unit standard(s) and

requirements, Types and sources of evidence required Assessment tools to be used in the

assessment(s) Dates and times of the assessments

4.5.3 Assessment stage:

Depending on the evidence required, the candidate will be required to Undergo a practical assessment and/or, Undergo an Institutional assessment (Knowledge

assessment) and/or Under go a pre- or post-interview

4.5.4 Judgement stage:

A registered assessor will conduct an assessment against the evidence presented in terms of the requirements.

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4.5.5 Moderation stage:

All RPL assessments will be moderated according to the Moderation procedure: 10 % of all scripts with a minimum of 3 scripts will be moderated where there are 20 or less portfolio’s per group. Thereafter 1 portfolio for every 10 additional portfolios submitted per group must be assessed. Where individual RPL candidates are considered, each script of the individual candidate will be moderated.

4.5.6 Feedback stage:

Feedback will be provided as per 4.4.4 above

On a Competent judgement credits will be awarded to the candidate. On a Not Yet Competent Judgement credits will not be awarded and the Re-assessment of learner process below (4.6) will be followed. If the RPL candidate wishes to appeal, the appeals procedure (4.7) will be followed

4.6 Re-assessment of learnersAfter the first assessment, if a learner is not yet competent on a unit of learning, qualification or part thereof, he/she may have two further attempts at an assessment. After the first attempt the following process should be followed:

The mentor/supervisor must counsel and advise learner on what needs to be achieved before re-assessment. This may include: Further training, coaching or on-the-job practice; Pre-assessment discussion; and Re-assessment.

If the learner is not yet competent after two attempts then the following process should be followed:

The moderator must be informed of the situation. The supervisor and moderator must develop plans to assist the

learner in achieving competence. This should take place through counselling and advising the learner and may include: Coaching, re-training, on-the job practice; Pre-assessment discussion; and Re-assessment.

If the learner, after the third and final attempt, is not yet competent then the assessor must report the matter to the line manager. The line manager must then integrate this information with the performance management system and carry out corrective action.

4.7 Appeals processThe grounds for the appeal may be on the basis of unfairness or discrimination. The learner must submit the complaint to Institute within five (5) working days of receiving assessment results. This must be completed on the Assessment Appeals Form.

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The appeals process is as follows:

The complaint/appeal is logged with the relevant party (as defined in this policy document);

The complaint/appeal is reported to the Professional Development/Training Manager and filed in learner’s file;

The employee’s record is updated; The relevant party carries out an investigation, allowing both the

learner and assessor the opportunity to present their cases; The relevant party makes a judgement on whether the assessment

decision should be upheld or if the learner should be re-assessed. The investigation must be completed within (10) working days after receipt of complaint;

The relevant party informs all the relevant parties of the final decision on whether to uphold the assessment decision or whether to re-allocate an assessor to conduct a further assessment; and

The learner’s record is updated with the decision.

If the learner is not satisfied with the outcome, then the learner may re-appeal against the final decision. This escalation must be logged with the Professional Development/Training Manager within five (5) working days of receiving the judgement from the relevant party. The Professional Development/Training Manager shall then investigate the matter further. This will entail the following:

The Professional Development/Training Manager or any other appropriate person carries out an investigation and hearing on whether the decision should be upheld or to re-allocate an assessor to conduct a further assessment. This investigation must be completed within ten (10) working days;

The Professional Development/Training Manager or any other appropriate person makes a judgement on the information presented;

The final decision is then communicated to all relevant parties; and The employee's record is updated with the final judgment.

Should there still be no consensus on the appeal findings, then the appeal shall be forwarded to FASSETQA for investigation and judgement as per FASSETQA’s Learners Appeals Policy and Procedure (refer to Annexure A).

4.8 Administration Process The assessor/moderator shall ensure that all documentation, assessment, appeals forms and templates kept in a safe and secure place. On completion of administration requirements:

The assessor/mentor shall record all events, attendance and results on the relevant data base.

Forward all documentation required to the Professional Development/Training Manager and

The Professional Development /Training Manager shall ensure that the documentation is forwarded to the appropriate persons on a weekly basis for review and filed in the relevant learner files.

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5 Annexure A: Supporting Documents

Document Source1. FASSETQA Learners Appeals Policy

and Procedurewww.fasset.org.za

2. FASSETQA Final Provider Accreditation Application

www.fasset.org.za

3. The Recognition of Prior Learning in the Context of the South African National Qualifications Framework – Policy Document – September 2002

www.saqa.org.za

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IPFA

MODERATION POLICY AND PROCEDURE

1. Purpose

1.1 The purpose of this policy is to clarify the moderation policy with regard to assessments of learning, to ensure that all assessments are carried out in a quality assured, equitable, well-designed, accurate and consistent manner, and to detail the procedure to be followed when carrying out the moderation of assessments.

2. Definition

2.1 Moderation

SAQA defines moderation, as the process that ensures that assessment of the outcomes described in National Qualifications Framework standards or qualifications is fair, valid and reliable.

2.2 Moderating Body

SAQA defines a moderating body as a body specifically appointed by the Authority for the purposes of moderation.

3. Introduction

3.1 Moderation is the process of ensuring that assessments carried out within an organisation, a provider or agency is consistent. It is intended to ensure that the assessments are consistent within the organisation, between the organisation and across the industry.

Moderation of assessments will also ensure that the assessments conducted are accurate and well designed. The process includes design, implementation and review.

The process will identify where assessment measures and judgements are not consistent, accurate or well-design. This will ensure that appropriate steps are taken to ensure that the assessments become comparable.

4. Moderation Types

There are two types of moderation. The Institute for Public Finance and Auditing will combine the two types of moderation to ensure quality.

4.1 Internal Moderation

The Institute will carry out the moderation of assessment against unit standard(s)/exit level outcomes and qualifications as a component of their Quality Assurance System. This moderation will be conducted by an internally appointed moderator (see 5.1 below) to ensure that assessments are consistent within the organisation.

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4.2 External Moderation

The recognised SETA /Agent (FASSSETA) will appoint an external moderator who will ensure that moderations are consistent within the Institute and are comparable and consistent within the sector.

5. Principles of moderation within the Institute for Public Finance & Auditing

5.1 Appointment of internal and external moderators

Selection criteria for moderators shall be defined by the relevant parties in the Institute as per internal organisational requirements and as per any specific ETQA requirements.

The nomination of potential dedicated moderators shall be made against the following specific criteria :

Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01 – Plan and Conduct Assessments of Learning Outcomes or 115753 – Conduct outcomes based assessments).

Must have been deemed competent and certified for the Moderator Unit Standard (ASSMT02/7977 – Conduct Moderation of Assessments) by an ETDP Accredited Provider;

A degree in Commerce; Minimum five (5) years experience in Finance

OR

Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01 – Plan and Conduct Assessments of Learning Outcomes or 115753 – Conduct outcomes based assessments).

Must have been deemed competent and certified for the Moderator Unit Standard (ASSMT02/7977 – Conduct Moderation of Assessments) by an ETDP accredited Provider;

IPFA Tier 1 or 2 member.

A registered Moderator may only moderate against the IPFA qualifications after attendance on a “Public Sector awareness” workshop presented by IPFA.

An appropriate selection process shall be used to identify potential internal moderators for the Institute. Appropriate staff will be identified by management, and will then be sent on the relevant training. Once found competent against the appropriate standards, the identified individuals should meet the criteria as stipulated above.

Specialist external moderators shall be used when necessary. The Professional Development Director shall decide upon this in line with overall business objectives and within the budgetary limitations of the organisation.

The Professional Development Manager in conjunction with the Professional Development Co-ordinator shall select external moderators against predefined selection criteria (as stipulated above) and within organisational constraints.

In addition, each moderator will be required to sign:

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An offer of appointment A code of ethics for moderation

5.2 Support of ModeratorsThe Skills Development Facilitator, Professional Development and any other relevant stakeholders, including the relevant ETQA will provide the necessary support direction and development (including workshops, seminars, meetings, counselling etc.) for registered moderators, in the workplace. This will be an on-going process as the developmental needs of registered moderators become clearer.

The support of candidate moderators will be the responsibility of the Institute.

5.3 Registration ModeratorsThe FASSETQA will register candidate moderators for the sector once they have been declared competent against unit standard ASSMT 02 Moderate Assessment.

In order to be eligible for registration as a moderator with FASSETQA, the candidate moderator MUST BE a registered assessor (in most cases, the moderator does not have to be a subject matter expert) and have proof of competence against ASSMT02. In addition, the candidate moderator must comply with any other FASSETQA requirements for registration as a moderator.

5.4 De-registration of ModeratorsDe-registration of Moderators will be enforced under the following conditions:

If the Moderator does not conform to the requirements prescribed by FASSETQA or relevant ETQA.

If the Moderator does not conform to the prescribed process or policy as laid down in this Moderation Policy and Procedure document. The normal Conduct and Disciplinary Procedures of the Institute shall apply, in the first instance.

If the Moderator does not conform to the spirit and intentions of the Skills Development Act and the underlying principles of assessment, including the ethical implementation of the assessment system in the Institute.

As per any additional stipulations contained within the FASSETQA regulations (Refer to the FASSETQA Appeals Policy and Procedure Document.)

FASSETQA will be responsible for de-registration of Moderators upon completion of the appropriate investigation into the complaint. (See FASSETQA Appeals Policy and Procedure Document.)

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6. Responsibilities of a moderator

6.1 Establish guidelines for assessment practices within the organisation.6.2 Evaluate the assessment guides/templates for assessment.6.3 Audit the assessment choices and design.6.4 Monitor the provision of learning and the learning programmes.6.5 Monitor the assessment processes, through sampling.6.6 Monitor the assessment decisions through sampling and comparison

techniques.6.7 Support, guide and develop the assessors.6.8 Judge assessor’s competence.6.9 Monitor the practice of the assessors.6.10 Predict and check the credibility of assessments6.11 Evaluate internal moderation systems6.12 Moderate draft assessment instruments 6.13 Re-mark assessment instruments 6.14 Moderate a sample of or all the assessment instruments in accordance

with the provision of moderating (10% with a minimum of 20 scripts)

7. Responsibilities of the Institute

7.1 Establish systems to standardise assessment including plans for moderation.

7.2 Monitor consistency of assessment records.7.3 Through sampling, check the design of assessment materials for

appropriateness before they are used, monitor assessment processes, check candidate’s evidence, and check the results and decisions of assessors and moderators for consistency.

7.4 Co-ordinate assessor and moderators meetings.7.5 Liaise with assessors and moderators.7.6 Provide appropriate and necessary support, advice and guidance to

assessors.7.7 Moderate assessment practices.7.8 Maintain and monitor arrangements for processing assessment and

moderation information.

8. When will moderation take place

Moderation will take place throughout the following stages;

Assessment design Re-assessment During assessment Post assessment

9. Moderation of assessment

9.1 The Moderator will check 10% with a minimum of 3 portfolios per assessment where there are 20 portfolios or less per group. There after 1 portfolio for every 10 additional portfolios received per group must be moderated. The Moderator shall schedule at least one observation with the assessor on a bi-annual basis. The entire assessment process with the learner must be observed.

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10. Moderation of assessment results

The moderator should attend to the following concerning assessment results:

10.1 Establishes systems to standardise assessments including plans for moderation

10.2 Monitor consistency of assessment records10.3 through sampling, verify the design of assessment materials for

appropriateness before they are used, monitor assessment processes, check candidates’ evidence, and check the results and decisions of assessors for consistency

10.4 Attend assessor meetings10.5 Liaise with verifiers10.6 Provide appropriate and necessary support, advice and guidance to

assessors10.7 Moderate assessment practices10.8 Maintain and monitor arrangements for processing assessment

information

11. Moderation of RPL Assessments

Moderation of RPL assessments does not differ significantly from moderation of normal assessments. As with normal assessments, the objective of moderation in RPL assessment is to ensure the quality of the assessment process and outcomes within the Institute in line with the relevant SETA’s and IPFA’s policy and standards in this regard.

The moderator is responsible for the following

11.1 To collect, analyse, organise and evaluate assessment information11.2 To plan, prepare and conduct moderation11.3 To advise and support RPL practitioners, including assessors and

facilitators11.4 To report, record and administer the moderation of RPL11.5 To review moderation systems and requirements11.6 To report, endorse or refer assessment results according to the RPL

policy and procedures and in line with the relevant SETA’s and IPFA’s policy and standards for assessment of RPL.

11.7 To approve/endorse awarding recommendations.

12. The moderation process

The moderator will ensure, through the audit and verification process that assessments conducted on behalf of the Institute are being implemented in accordance with the Principles of Good Assessment, this Assessment Policy and Procedure, The Quality Management Policy and Procedure of the Institute, as well as any other organisational, FASSETQA and/or SAQA requirements.

Moderation of assessment conducted on behalf of the Institution will be done on a pre-determined scheduled basis and ALL relevant assessment documents and records must be maintained in accordance with FASSETQA requirements.

Any non-conformance on the part of the assessor must be reported to the Supervisor or relevant party responsible for the assessment of learners in the organisation or Institute.

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Another registered assessor should review the results of the assessment in question, and if necessary, the learner shall be re-assessed. The assessor shall be informed of the non-conformance and counselled on this. Corrective action shall be carried out by the Supervisor should non-conformance re-occur.

The Moderator, Skills Development Facilitator, as well as the Supervisor and any other relevant party may carry out a varied number of random checks on the assessment process throughout the calendar year without informing the assessors.

A. The assessment instrument

12.1 The Subject Matter Expert (competent ASSMT02) submits the assessment instruments to the IPFA for moderation and technical review.

12.2 The moderator evaluates the methods of assessment against specific outcomes and assessment criteria with special concern for candidates with special needs.

12.3 The moderator evaluates the judgement against the standard applied using the assessment instrument.

12.4 If the assessment instrument upholds the assessor’s judgement, the moderator countersigns the documentation and returns them to the Institute. The moderator should include any comments that might help to improve the quality and fairness of the assessment. Moderation should always be used as a learning opportunity for the assessor.

12.5 If the moderator suspects or finds a problem, he or she discusses this with the Institute and the assessor to clarify the reasons for judgement. The moderator’s judgement can supersede the judgement of the assessor.

B. The assessment results

12.6 The assessor will forward the results to the Professional Development Manager, within two week of completion of the assessment.

12.7 The Professional Development Manager will forward the Assessment results to the Professional Development Co-ordinator for capturing.

12.8 The Professional Development Manager will forward all submitted evidence to the selected Moderator who will select 10% with a minimum of 3 scripts for moderation per assessment.

12.9 The moderator will perform the moderation function, in accordance with unit standard ASSMT 02.

12.10 The moderator endorses the assessors finding or modify it if necessary and sends the final results to the Professional Development Manager.

12.11 Moderated results, together with the moderator’s report, will be sent to the Professional Development Manager.

12.12 The Professional Development Manager will review the moderator’s report and establish whether there are any discrepancies.

12.13 If there are discrepancies (More than 20% of the sample shows a variance of more than 10%) then the Professional Development Manager will arrange for all assessments to be reassessed by an independent assessor.

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12.14 The Professional Development Manager will notify candidates of their assessment results.

12.15 If any candidate appeals against the moderation practice, assessment outcome or the objectivity of the assessor / moderator, such appeal would have to be addressed to IPFA in writing, according to the Appeals policy (point 4.6 in the Assessment policy and procedure).

13. Administrative requirements:

13.1 Documentation:

All moderation practices will need to be documented. Moderators will need to maintain an effective recording system of moderation practices that is continually open to audit.

13.2 Reporting:

Moderators will be expected to report on their moderation practices quarterly as well as per assessment.

The report on moderation practices should include at least the following:

Organisation details Moderator/s details Details of moderation feedback to assessors Frequency/ total of moderation practices Total of final assessments Sample/details of improvement to moderation practices Sample/details of improvement to assessment practices Details of assessor development activities

14. Registration of moderators:

Moderators will need to formally register with the relevant SETA and IPFA according to the criteria in 5.1 above. The SETA and IPFA will be expected to maintain an updated database of all registered moderators.

The SETA and IPFA will maintain a database of all the registered moderators within the sector.

15. Evaluation and Development of Moderation Practices:

The internal and external moderation practices will be subjected to quarterly audits to ensure they are credible. The moderator will be expected to formally evaluate the moderation practices annually.

The annual moderation evaluation will need to include discussion on the following three aspects of the moderation practices:

Relevance Impact Sustainability

The IPFA will conduct regular capacity building sessions and will report to the IPFA Education, Training and Membership Committee annually on the development of moderation practices within the sector.

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16. Policy Review:

This policy will be open to review and development. The policy will be formally evaluated by the IPFA Education, Training and Membership Committee on a quarterly basis.

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CHECKLISTMODERATION OF ASSESSMENT

Name of AssessorName of ModeratorCourseDate Received Date Completed

This moderation of assessment is based on the ____________________ submitted by the following learners:

12345

Type of Assessment

Yes No1 Have the learners been assessed in a consistent, accurate

and well-designed manner?2. Does the assessment meet the requirements for

assessment. (Fair, valid, reliable etc.)3. Did the assessor provide for the re-assessment of learners if

necessary?4. Was the assessment appropriately conducted and did it

match the specifications of specific outcomes and qualifications?

5. Was the quality of the learner’s evidence judged in a fair and consistent manner?

6. Is the standard of marking acceptable?

7. Were a satisfactory number of specific outcomes assessed? (More that 75%)

8. Did the assessor clearly indicate that learners may appeal if they feel that they have not been assessed fairly and objectively?

9. Were the learners briefed on what the assessor expects from them before they were subjected to the assessment?

10. Was the timing of the assessment correct? (Did the learners have enough time to prepare for the assessment to complete?)

© IPFA 2005 61

11. Was the language in which the assessment is to take place decided upon through consultation with the learners?

12. Did the assessor process the assessment results timeously?13. Did the assessor clearly sign the marked assessment

instrument?14. Did the assessor adhere to the rules and procedures for

marking as specified in the IPFA Policy and Procedure?15. Did the assessor re-mark all borderline cases?

GENERAL REMARKS

Signature of Moderator

Date

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CHECKLISTMODERATION OF ASSESSMENT INSTRUMENT

Name of DeveloperName of ModeratorCourseDate Received Date Completed

This moderation of assessment instrument is based on ____________________ submitted by the following developer:

12

Type of Assessment

Yes No1 Was the assessment instrument designed in accordance with

the IPFA quality assurance policy?2. Were instructions to the learners clear and unambiguous?

3. Was the assessment instrument sufficient to protect the integrity of the specific outcomes and qualifications?

4. Was the choice and design of assessment methods and instrument appropriate to the specific outcome and qualifications being assessed?

5. Is the assessment instrument consistent, accurate and well designed?

6. Does the assessment instrument make provision for re-assessment?

7. Will it be necessary to redesign the assessment instrument?8. Has the memorandum been prepared according to the IPFA

quality assurance policy?9. If annotated drawings are required, do complete drawings

with annotations appear in the memorandum?10. Is the design of the assessment instrument linked to an

assessment strategy? (Environmental analysis to find the best assessment opportunities and approach)

11. Is the grading design compatible with the assessment instrument? (Assessment criteria, weighting, format for judgement, etc)

12. Is the assessment instrument implementable within any reasonable site costs and time requirements?

13. Are marks for sections and subsections shown clearly?

14. Did the assessment instrument make provision for special needs without compromising the validity of the assessment?

15. Was the assessment instrument career and practice orientated?

16. Does the assessment instrument endeavour to determine the attitude of the learner towards his or her vocation as well as his or her sense of responsibility towards his or her vocation?

17. Are critical cross-field outcomes also assessment?

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GENERAL REMARKS

Signature of Moderator

Date

© IPFA 2005 64

SECTION 4

STUDY GUIDE

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STUDY GUIDE

This section has been designed to help you plan your study activities.

The MASTER method Helps you master your work faster. (Source: MWEB) Master index Plan your time Identify goals Study environment know your work Summarise Exam techniques Relax!

Use the MASTER method to make the most of your study time. This method divides learning into six phases and is based on the MASTER model, which was devised by Colin Rose and Malcolm and Jane Nicholl. A Step-by-Step guide to the MASTER method will now be illustrated. If you follow these steps, you’ll find that learning and studying will become a lot less sweat and a lot more fun!

MASTER – INDEX

Motivate your brainAcquire informationSearch for meaningTrigger the memoryExhibit what you knowReflect on how you’ve learned

M otivate your brain

You must be in a state of mind, which enables you to study, so prepare yourself mentally. Part of this is to feel relaxed, motivated and full of confidence in your own abilities. If you're stressed and doubting your own abilities or you're not well organised, you've lost the battle even before the war's begun.

The following techniques will help you to prepare yourself for the studies that lie ahead - all of these are methods to shake your brain from its slumbering state and get you going.

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MOTIVATE YOUR BRAINAcquire informationSearch for meetingTrigger the memoryExhibit what you knowReflect on how you've learned

Acquire information

You have to master the facts on which you'll be tested. Every person has a unique way of studying or digesting information. Every person involves themselves differently with their studies.

The most important thing when learning something new is to do something with the information so that you can remember and recall it again later. What you will eventually want to do with the information will determine what study methods you should follow.

Tips to make the information easier to remember:

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Search for meaning

In this phase you have to cross the bridge between "knowing" and "understanding". When you've explored a topic fully your knowledge should change into a solid understanding of the work.

Trigger the memory

Everything you've done up to now was based on the fact that you had to understand the information. But how can you remember it all? Try using one of the following methods to trigger your memory. These methods are based on the use of keywords which you have to identify before you can start using them to memorise your work.

Chain of memory Numbers Alphabet Well-known routes

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Exhibit what you know

You can never be sure that you'll remember what you've learnt unless you test yourself. You have to be able to exhibit what you know!

Old exam papers can help you a great deal. You can also set yourself a test and answer the questions before checking the answers to see how much you know.

Reflect on how you've learned

Most people skip this step, but it's extremely important that you do't make the same mistake. Do this just before writing your exam: Think about how you've learned for a minute. The goal of this short exercise is to enhance the quality of you time. Evaluate your study time by making a list of positive, negative and interesting things you were aware of when you were studying. Ask yourself the followibg questions:

What went wrong? How can I improve on that in future? Did you give yourself enough time to get through all the work? If you didn't have

enough time, why did that happen? Try to find a solution so that it does not happen again.

Discuss your study methods with an expert. Ask other learners how their studies went.

Plan your time

Before you start studying, draw up a study time table. Even if it seems that you won't have enough time to cover everything, at least you'll know what lies ahead! However, be careful not to spend too much time on planning your studies and too little behind the books!

Draw up a weekly planner.

Tips

The task and goals you include in your planning must be realistics and achievable. If you cannot finish everything it might lead to stress and make you feel depressed.

Remember to include rest an drecreation [fun stuff like sport, movies, music and free time] when you plan your study time. Then you'll always have something to look forward to.

Include enough time for breaks and that all - important rummage through the fridge!

Ensure that you allow enough time for every subject. Rather allow too much time than too little - every extra moment you have is a bonus.

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A positive study environmentYour study environment is the place where you study. Many people choose to study in the same place all the time – you get used to it and you find it easier to concentrate. The most important thing that the place where you study will have as few distractions as possible. Get rid of anything which might hinder you in your work.

LightingInvest in a good desk lamp. The light must be bright enough to light up your desk without reflecting off anything. Th elight shining on the pages in front of you mustn’t be more than three times stronger than the light in the room aroung you. It must be adjustable.

TemperatureBeware of heaters and air conditioners. They can increase your stress levels and cause headaches. Temperature changes can lead to excused and procrastination, but very careful to postpone your studies.

NoiseThis will definitely distract you. Researchers have concluded that learners achieve better results in a quite environment. Some people choose to study with soft music in the background. Choose the method which works best for you.

EquipmentKeep all stationery you need close at hand. Don’t take more to create a positive study environment than you spend on your studies! Sometimes people spend more time to ready yourselves than they do behind the books. They often end up with too little time to get everything done.

GET TO KNOW YOUR WORK with the help of the OARRR method before attempting to summarise it.

When you’ve clicked on all the steps of the OARRR method you will be ready to proceed to the section on summarising techniques.

OverviewAskReadReciteRevise

OverviewGet an overview of the piece of work you want to summarise. Do this by speed reading through all the work you need to study. The idea is to get an overview of all the work you need to cover.

For instance, read only the following:

The index The introduction The headings, everything printed in bold, italics or underlined Diagrams, graph, sketches and photos or images The conclusion

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Ask Ask yourself what you already know about the topic. Ask yourself what you need to know about the topic. Change all the headings to questions and look at how many of these questions

you can answer.

ReadFocus on what you read. It means that you have to understand every sentence that you read. Look out for meaning and read to understand.

Decide which sentence(s) in every paragraph are the most important. Those will serve as the main points. Underline them.

If a whole paragraph is important, draw a vertical line next to it.

ReciteLook at all the headings and try to remember the things you underlined under each one. Try to recite the main points out loud. This will give you a good idea of how well you remember what you’ve read.

ReviseGo through the work again and see how much you can remember while reciting. Which main points did you forget?

You are now ready to start summarising.

Summarising techniquesBefore you can summarise your work you have to understand it thoroughly. If you’re not sure about this, make a quick return visit to the section dealing with the OARRR method.

Right. Now try one of the techniques listed below and see whichone works best for you:

2-column-method: main ideas and keywords

Brain maps

o What is a brain mapo Example of a brain mapo Create your own brain map

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2-column-method

After reading through your work an dunderlying the main points, write down in your own words in the colum on the right. Keep it short. Every main point must contain a single fact.

Keyword Main point

When you’ve summarised all your work in a few main points, choose a keyword for each main point and write that in the column on the left. Those are the keywords you need to memorisewith the memory system of your choice. Be sure to make the keyword for everymain point unique so that it will easily and effectively activate a single fact when you try to remember it later.

Keywords must be interesting words and you must be able to visualise them [make a picture in your mind] easily. Keywords must also be important words in the sentence. Do not use words you don’t know or understand as keywords.

What are mind maps?

Use a mind map to organise and summarise your work in such a way that you can memorise it easily.

When you look at a mind map, your brain literally absorbs like a sponge because it’s been ordered visually and you’re using your left and right brain at once. You might feel that you’re wasting valuable time in making a mind map but try it, you WILL reap the benefits through all the time you’ll save when it comes to memorising and revising. Your work will be well organised and much more understandable once you’ve made a mind map.

Use the following techniques to construct a mind map:

Identify main thoughts in the work you’re studying. Read the work carefully and underline the main thought in every paragraph. If every paragraph is important, draw a vertical line next to it. See underlining as a positive thought process.

The mind map must be well organised. It must present your interpretation of the work. It must also be a summary of the work from which you can recall the information when you’re being tested on it.

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Exam techniques

Write your name and stage on the answer sheet or book the moment you receive it.

Read all the instructions on the question paper carefully before you start. Underline important words in the questions, eg “Discuss TWO possibilities…” Plan how much time you have for each question. If you’ve studied ten points with which to answer a question, write down those

ten keywords quickly. RELAX. Now you know what you’re going to write. Take care to answer exactly the question that’s been put to you and incorporate only those facts that relate directly to the question. Nothing will irritate people marking your paper more than having to wade through endless paragraphs of irrelavant information. PLAN YOUR ANSWER!

Start with the question you know best. Ensure that you number your answers correctly – and that they correspond to

the number in the paper. Write neatly, clearly and logically. While writing, concentrate on the precise wording of the question and be sure

to deal with them in the answer. Don’t waste time thinking about questions you don’t know the answer to.

Come back to them later when you’ve answered the one you do know. Be positive, believe in yourself and see the exam as a challenge and an

opportunity, not a trial.

ENJOY IT!

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SOME TECHNIQUES TO HELP YOU RELAX WHILE STUDYING

Get up regularly and stretch your legs Turn your head carefully as far left and right as you can Bend your head forward and touch your chest with your chin Get some fresh air regularly Treat yourself with a favourite sweet or snack – just not too many! Take a shower. Avoid hot baths, they’ll make you lazy and sleepy Drink enough water – avoid coffee, stimulants or energy drinks

GETTING THE GEAR FOR LIFE

Let’s start with a list of goals to help you succeed in life as well as in your career. This list is far from complete, but I challenge you to master all of them!

I MUST

Learn efficiently Think effectively Be creative Be motionally and spritually intelligent Get along with people of all races, religion and culture Communicate well and listen to others Show my feelings in a positive and constructive way Deal with stress, fear, anger and frustration in a positive way Endure and persist Forgive and forget Evaluate my own life and that of others positively and

confidentially Realise my own potential Set goals from myself and achieve them Finish tasks successfully and without supervision Plan organise my life and manage my time constructively Think and act proactively and creatively Deal with and resolve conflict and problems effectively Find, collect, remember,evaluate,analise and reproduce

information Extract the important aspects from information, relationships

and life as a whole and refrain from petty trivialities Keep abreast of technological tolls and use them to my benefit Apply mathematical concepts to everyday life Not feel threatened by others’ possessions or knowledge Try my utmost everyday

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EXPLANATION OF SOME COMMON BOOKKEEPING AND ACCOUNTING

TERMS

Term ExplanationAccounts Payable Amounts owing to other people or organisations in

respect of goods or services bought on account. Can also include small, insignificant loans and other amounts owing. (See also creditor.

Accounts Receivable Amounts due to our organisation in respect of goods which we have sold or services which we have rendered to other persons or organisations on account. Can also include small insignificant loans and sundry amounts due to our organisation. (See also debtor).

Accrual Basis The method of taking into account amounts which are due to a business (or an organisation) when such amounts have not yet been received and taking into account amounts which the business owes or is liable for when such amounts have not yet been paid.

Asset Anything which a business or an organisation owns and which is durable and has some lasting benefit. This includes immovable assets (eg. land and buildings), movable assets (eg. machinery and vehicles), intangible assets (eg. goodwill and patents), investments (eg. fixed deposits and shares acquired in companies) and current assets (eg. cash on hand, cash at bank, trading stock and debtors).

Bad Debts A debt, normally arising from goods or services supplied on credit, which is not recoverable due to the debtor not having sufficient funds to pay or the amount being disputed or if the debtor is not traceable.

Book Debts Amounts owing to our organisation in respect of goods which we have sold or services which we have rendered to other persons or organisations. (See accounts receivable and debtor).

Book Value Normally a reference to assets which diminish inValue and which have been depreciated. The bookvalue is the difference between the cost and theaccumulated depreciation of such assets.

Cash Transaction A transaction when payment for goods or services takes place immediately after delivery of the goods or the performance of the service, regardless whether the payment is in the form of money (coins or notes) or by cheque.

Cost of Sales The value, at cost price, of all goods purchased forresale during an accounting period, including thevalue of stock on hand at the beginning of the periodbut excluding the value of stock on hand at the end of the period.

Credit Balance When the total of the amounts entered on the creditside of the ledger exceeds the total of the entriesmade on the debit side of the ledger, inclusive of anybalances brought forward.

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Term ExplanationCreditor(s) A person(s) or organisation(s) from whom goods or

services have been bought on account and which outstanding amount has not yet been paid in full.

Cross Cast Adding all columns of figures on an analysis sheetassuming one column contains all amounts entered in all the other columns (the total column) and checking that sum of the total column agrees with the sums of all the other columns.

Current Assets Assets which are cash on hand or cash at bank orassets which can easily be converted into cash orassets which are normally converted into cash in thecourse of trading activities, eg. stock on hand and debtors.

Current Liabilities Debts which normally have to be settled during thenext month to a year, eg. creditors and bankoverdraft, and any portion of long-term liabilitieswhich has to be repaid during the following year.

Debit Balance When the total of the amounts entered on the debitside of the ledger exceeds the total of the entriesmade on the credit side of the ledger, inclusive of anybalances brought forward.

Debit Entry An entry made on the left-hand side of a ledger account.Debtor(s) A person(s) or organisation(s) who has purchased

goods or services on account from our business and who has not yet paid the amount due by him in full.

Depreciation A system of reducing the value (cost price) of certainassets, assuming the value of each asset is constantly reducing due to wear and tear or due to obsolescence.

Equity The value of all contributions by the owners (whichare not loans), any undrawn income and anyreserves created, including reserves arising upon therevaluation of the enterprise’s assets.

Fixed Assets A general term given to both immoveable assets(land & buildings) and moveable assets (machines,implements, vehicles, furniture, office equipment, etc.)

Generally Accepted Accounting Practice

Statements issued by the Accounting Practices Board (consisting of representatives of various financial and professional institutions) in order to achieve standardized financial statement presentation which provides information that is useful for economic decision making.

Investment An amount of money paid to a financial or some other institution and on which amount some form of return (eg. interest or dividends) or some other benefit is expected at some time in the future, eg. fixed deposits, shares in companies, certain insurance policies, etc.

Journal Any book, whether titled “Journal” or not, in whichEntries are made from source documents or in whichAdjustment entries or provisions are made and whichentries, or the total of such entries, are intended tobe entered in the ledger.

Ledger A book containing all the various accounts (assets,liabilities, income and expenses) and which provides for debit and credit entries to be made and which entries are made from the books of original entry.

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Term ExplanationLiability Any debt which a business or an organisation has to

repay at some time in the future regardless of how such debt arose. Liabilities are normally classified as long-term liabilities (when repayable after the period of one year) and current liabilities (repayable within one year).

Long-term Liability A debt which in the normal course of business is expected to be repaid after a period of a year, regardless whether the repayment is made in one lump sum or in installments. (Sometimes further distinction is made between medium- term liabilities, one to five years and long-term liabilities, six years and longer).

Overdraft When money is owed to the bank on open (current)account.

Posting an Entry The process of transferring dates, descriptions,reference numbers and amounts from the books oforiginal entry to the ledger accounts.

Reference Number A number appearing on a page or a document,distinguishing it from other similar pages or documents, assuming that all these pages or documents were numbered consecutively when they were printed e.g. 4220, 4221, 4222, 4223, etc. or alternatively, a distinguishing number written on a page or a document.

Source Documents The original documents which record financialtransactions such as invoices, receipts, cheques (orcheque counterfoils), till slips, goods receipt notes, credit notes, etc.

Stock Goods (articles) purchased by a trading organizationwhich are intended to be re-sold.

Stock Sheets Lists on which a stock taking is recorded.Stock Taking Physical counting and recording of all goods

purchased for resale, goods manufactured for resale,partly manufactured goods, raw materials andconsumable stores on the last day of an accountingperiod.

Stock (Trading) Goods (articles) purchased or manufactured by aBusiness with the intention of selling such goods at a profit.

Tally The process of adding together any group of amounts written on a document or in a book.

Tally List A list of amounts and their total produced by anAdding machine.

Turnover The total amount of all sales which took place andwere recorded during an accounting period excludingany form of tax (such as VAT and GST) which wasadded to the selling price.

Vouchers Any formal document, properly filled in, whichsubstantiates that a financial transaction has taken place, e.g. an invoice, a cash sale slip, a cheque, a goods received note, etc.

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Term ExplanationWear and Tear See Depreciation - wear and tear allowance

Terminology used for income tax purposes, whenreferring to “allowable” depreciation.

Working Papers Any lists, schedules, notes or calculations whichsupport entries in the accounting records.

An Explanation of some of the Uncommon Words used and their equivalent

Afrikaans, North Sotho, Xhosa and Zulu words

Term ExplanationAbbreviations A shortened form of a word.

(Afr. - Afkorting)(N/Sotho. - Mongwalo wa mokgaoletso /Go-ngwala ka go tlogeta ditlhaka tse dingwe I Go ngwala ka bokopana)(Xhosa - lsishungulefo)(Zulu - lzinciphiso)

Analysed The detail examination of financial reports.(Afr. - Ontleding)(N/Sotho. - Hlathollo ka botlalo)(Zulu - Ukufunda kabanzi)

Appropriation Bills A draft of the Appropriation Act. All bills will be discussed in Parliament. If a bill is approved, it will be signed by the President and then becomes an Act (Law) of Parliament.[Also see Appropriation Act.](Afr. - Appropriasie Wetsontwerp)(NlSotho. - Molao o-sisintswego)(Zulu - Umthetho wokwabelana imali epalamende, uma uvunywa umongameli uzawusayinda)

Appropriation Act This is the Act which gives the necessary authority to departments to withdraw an amount which is specified in the Act from the National Revenue Fund.(Afr. - Appropriasie Wet)(NlSotho. - Molao dumeletswego)(Zulu - Umthetho wokwabelana imafi)

Authority It is the power or right to create law, enforce obedience and govern the country.(Afr. - Gesag)(NlSotho. - Go ba le maatia a itsego)(Xhosa - Ugunyaziwe)(Zulu - Umphathi)

Bank Cheque A written promise is made by the banker of a client that an amount will be paid to the banker of the government department on a specific date.(Afr. - Bankwissel)(N/Sotho. - Tumelelano yeo go kwanego ka yona magareng ga dihiopha tse itseng)(Zulu - Ubufakazi benkokhelo)

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Term ExplanationBoundless Needs There is no limit to the needs of the community.

(Afr. - Eindelose behoeftes)(N/Sotho. - Ga gona lepheko makgatheng a dinyakwa tsa bohle)(Zulu - Izidingo ezingapheli)

ChequebookCounterfoil

A cheque consists of two parts, i.e. the cheque and a cheque counterfoil (stub). When a cheque is issued the details of the payment are entered on the cheque and the cheque counterfoil. The cheque is removed from the chequebook and handed to the payee, but the cheque counterfoil stays in the chequebook.(Afr.- Tjekteenblad)(NlSotho. - Bohlatse bjo bo salang go bontsha gore pampiri tshelete e tswele)(Zulu - lkhasi lesheke elisala kusheke lokutshengisaukuthi ubhadele.)

Cognisance Accounting can only take notice (acknowledge) of a transaction when value is involved.(Afr. - Kennis neem of bewus word van)(NlSotho. - Go ba le maikarabelo a itseng/Goj rwalamaikqrabeto a itseng)(Xhosa - Ingqwalasela)(Zulu - Ukwazi)

Common Denominator A system of measurement which consists of a standard scale of numbers or values.(Afr. - Gemene (gemeenskaplike) deler)(NlSotho. - Mokgwa o tlwaelegilego wa go lekola dilo go ya ka go lekalekanyetsa)(Zulu - lzinombolo ezifanayo)

Confirmatory Evidence The proof which is required to support the correctness or validity of the transaction.(Afr. - Stawende bewysstuk)(NlSotho. - Go bontsha bohlatse bjo bo feletsego)(Xhosa - Ubungqina obuqinisekisayo)(Zulu - Ubufakazi obuvumayo)

Constituents The voters in the provinces(Afr. - Kieser)(NlSotho. - Bakgethi)(Xhosa - Abalandeli)(Zulu - Abavoti)

Debated Discussing and arguing between the different political parties in Parliament.(Afr. - Debatteer)(NlSotho. - Ngangisane)

Directives A written instruction, by someone in authority in a department, indicating the procedures or policy to be followed for a specific function.(Afr. - Voorskrifte)(N/Sotho. - Tshupetso ka mongwalelo wa yo a leng ka godimo)(Xhosa - lmithetho)(Zulu - lmithetho/imiyalo)

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Term ExplanationDiscrepancy Inconsistency, difference, some amounts or totals which

should be the same, but are not the same and do not balance.(Afr. - Onreelmatigheid/verskil)(N/Sotho. - Tsharakanyo)(Xhosa - lsiphene)(Zulu - Ukungavumelani kwemali)

Doubtful If you become unsure or uncertain whether a person should have been entrusted with something.(Afr. - Onseker)(N/Sotho. - Dikgokgono)(Xhosa - Ukuthandabuza)(Zulu - Ukungathembisi/ukungabaza)

Familiar To have a good understanding of the entire accounting process.(Afr. - Vertroud raak met)(N/Sotho. - Go ba le tsebo ka selo se itseng)(Xhosa - lqhelekile)(Zulu - Ukwazi)

Fines A person will be fined if he/she exceeds the speed limit on a particular road.(Afr. - Boete)(N/Sotho. - Go otia motho ka molao/ Go lefisa motho)(Xhosa - lzohlwayo)(Zulu - Ukujeziswa/ukuhlawuliswa)

Mortgage Bonds Usually occurs when a person or a business needs toborrow money to Purchase Property. The property, which is purchased, is used as a security for the institution that lends money to the person or business that wants to buy the property.(Afr.- Verbandakte)(N/Sotho. - Mokgwa o tswelelango ge motho a adima tshelete o swanetse go bontsha gore o na le thoto e kaba kgwebo goba moago o tia tsewago bjalo ka se sireletso)(Zulu - Kwenzeka uma umuntu aboleka imali ebhange yo kuthenga indlu noma ishishini)

Participant A person taking part in the course.(Afr. - Deelnemer/kursusganger)(N/Sotho. - Motsea karolo)(Xhosa - Umngeneleli)(Zulu - Abathathiqhaza)

Promulgation A way which is used to inform the public of the contents of an Act, for example by printing the Act in the Government Gazette.(Afr. - Promulgasie/Openbaarmaking)(N/Sotho. - Mokgwa wa go sedimosa batho kamolao o itseng)(Zulu - Ukutshela abantu ngomthetho othile)

Purchase To acquire equipment by paying for it.(Afr. - Aankoop)(N/Sotho. - Go humana selo ka go se lefela)(Xhosa - Ukuthengainto)(Zulu - Ukuthenga)

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Term ExplanationRetrieving Taking the files from the filing cabinets where the normal

salary files are kept and keeping these files separate.(Afr. - Opsporing)(N/Sotho. - Go tsea dilo fao di bego di beilwe gona wa di isa gogongwe e le tsona fela)(Xhosa - Ukulanele/ukuthatha)(Zulu - Ukuthatha)

Simultaneously The journalising and posting of transactions will take place at the same time in a computerized financial system.(Afr. - Gelyktydig)(N/Sotho. - Go mmogo/ka nako e teya)(Xhosa - Ngaxeshanye)(Zulu - Ukwezeka ngesikhathi esisodwa)

Summarised Leaving out some of the transaction details, which have been recorded on the source document and the.journals before the transaction is posted to the general ledger. (Afr. - Opgesom) (N/Sotho. - Go akaretsa)(Xhosa - lshwankathelwe)(Zulu - Ukunciphiswe/okufinguwe)

Unauthorised The negative of authorised. When a payment is done without the necessary authority this payment is not authorised or unauthorised.(Afr. - Ongemagtig)(N/Sotho. - Mokgwa o sa dumelelwago)(Xhosa - Engevumelekange)(Zulu - Okungavumelekanga)

Utilisation Parliament will have to account for the manner in which public funds were used.(Afr. - Aanwending)[N/Sotho. - Tshumiso (e kaba tshelete goba dilo bjalo bjalo)(Xhosa - Ukusetyenziswa)(Zulu - Ukusebenzisa)

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SECTION 5

IPFA CODE OF CONDUCT

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IPFA CODE OF CONDUCT

Please note: This Code of Conduct is included in the Learnership Guidelines document for the specific purpose providing a guideline to the learners of their expected conduct for the duration of the Learnership.

1.  JOINT AND VICARIOUS LIABILITY

A member may be held responsible for a breach of, or failure to comply with, the Code if found to be negligent in supervising persons who are:

(a) his employees; or

(b) under his supervision.

A member may not, under the guise or through the medium of a partnership, company, close corporation or any other entity, do anything or allow anything to be done which he would not be permitted to do as an individual.

A member may not permit others to carry out on his behalf, either with or without remuneration, acts which, if carried out by himself, would constitute a contravention of this Code.

2.   INTEGRITY AND OBJECTIVITY

The principles of integrity and objectivity impose the obligation on all members to be fair, honest and free of conflicts of interest, prejudice and bias.

Members serve in many different capacities and there is an obligation on them to apply these principles, even at the sacrifice of personal advantage, whether they are in commerce, industry, in academic situations, or in the public sector. Regardless of service or capacity, members should protect the integrity of their professional services, maintain objectivity, and avoid any subordination of their judgment by others.

Relationships of interests, whether direct or indirect, which could adversely influence, impair or threaten his capacity to act with integrity and objectivity should be avoided. A member should not accept or provide gifts or similar favours which could impair his integrity or objectivity.

Members will be exposed to situations which involve the possibility of pressures being exerted on them. These pressures may impair their integrity and objectivity. It is impracticable to define and prescribe all such situations where these possible pressures exist, but reasonableness should prevail in identifying relationships that are likely to, or appear to, impair a member's integrity and objectivity

 3.   CONFLICTS OF INTEREST

A member should be and appear to be free of any influence, interest or relationship, whether direct or indirect which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity.

A member should be constantly alert to the possibility of a conflict of interest.

A member should consider the facts and circumstances before deciding whether or not his integrity and objectivity would be impaired by accepting or continuing in the position he is currently holding.

Such conflicts may arise in a wide variety of ways, ranging from the relatively trivial dilemma to the extreme case of fraud and similar illegal activities. It is

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not possible to attempt to itemise a comprehensive check list of potential cases where conflicts of interest might occur.

It should be noted that an honest difference of opinion between a member and another party is not in itself an ethical issue.

It is recognised, however, that there can be particular factors which occur when the responsibilities of a member may conflict with internal or external demands of one type or another. Hence:

(a) There may be the danger of pressure from an overbearing supervisor, manager or director; or when there are family of personal relationships which can give rise to the possibility of pressures being exerted upon them. Indeed, relationships or interests which could adversely influence, impair or threaten a member's integrity should be discouraged.

(b) A member may be asked to act contrary to technical and/or professional standards.

(c) A question of divided loyalty as between the member's superior and the required professional standards of conduct could occur.

(d) Conflict could arise when false, misrepresenting, or misleading statements of information are released or published which may be to the advantage of the employer and which may or may not benefit the member as a result of such publication.

Where a member has reason to believe that his or his employee's involvement in an assignment would possibly cause a conflict of interest, he should immediately disclose this fact.

Where it is clear that a material conflict or interest exists, a member should decline to act.

Where a member considers that it would be possible to act objectively, the engagement may be accepted provided:

(e) the nature of the conflict is fully explained to each party for whom the member will be acting; and

(f) the parties agree in writing that the member may act.

In applying standards of ethical conduct, members may encounter problems in identifying unethical behaviour or in resolving an ethical conflict. When faced with significant ethical issues, members should follow the established policies of the employing organisation to seek a resolution of such conflict, if those policies do not resolve the ethical conflict, the following should be considered:-

(g) Review the conflict problem with the immediate superior. If the problem is not resolved with the immediate superior and the member determines to go to the next higher managerial level, the immediate superior should be notified of the decision. If it appears that the superior is involved in the problem, the member should raise the issue with the next higher level of management.

(h) Seek counseling and advise on a confidential basis with an independent advisor or appropriate and senior member of the Institute to obtain an understanding of possible courses of action. If considered necessary, advice should be sought from the Advisory Panel of the Institute.

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(i) If the ethical conflict still exists after fully exhausting all levels of internal review, the member, as a last resort, may have no other recourse in significant matters, such as fraud, than to resign from the employing organisation, and to submit a memorandum setting out reasons for resigning to an appropriate representative of that organisation.

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4.   PROFESSIONAL COMPETENCE

A member should not undertake or continue with any professional services which he is not competent to carry out unless competent advice and assistance is obtained so as to enable him to satisfactorily perform such services. If a member does not have the competence to perform a specific part of the professional service, technical advice may be sought from experts such as other members, lawyers, actuaries, engineers, geologists and values.

A member has a responsibility to keep himself up-to-date in whatever field of activity he is engaged.

A member should maintain his professional knowledge and skill. This requires a continuing awareness of developments in the accountancy profession including relevant national and international pronouncements on accounting, auditing and other relevant regulations and statutory requirements.

All members should adopt a programme of continuing professional education. Guidance is issued by the Institute from time to time.

5.   CONFIDENTIALITY

Members have an obligation to respect the confidentiality of information acquired about their employer's affairs. The duty of confidentiality continues even after the end of the relationship between the member and the employer.

Confidentiality should always be observed by a member unless specific authority has been given to disclose information or there is a legal or professional duty to disclose.

Members have an obligation to ensure that staff under their control and persons from whom advice and assistance is obtained respect the principle of confidentiality.

Confidentiality is not only a matter of disclosure of information. It also requires that a member acquiring information in the course of performing professional services shall neither use nor appear to use that information for personal advantage or for the advantage of a third party.

A member has access to much confidential information about the employer's affairs not otherwise disclosed to the public. Therefore the member should be relied upon not to make unauthorised disclosures to other persons. This does not apply to disclosure of such information in order properly to discharge the member's responsibility according to the profession's standards, or when required by law.

The following should be considered in determining the extent to which confidential information may be disclosed.

(a) When disclosure is authorised. When authorisation to disclose is given by the client or the employer, the interest of all the parties including those third parties whose interest might be affected should be considered.

(b) When disclosure is required by law. Examples are:-

(i) to produce documents or to give evidence in the course of legal proceedings; and

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(ii) to disclose to the appropriate authorities infringements of the law which have come to light.

(c) When there is a professional duty or right to disclose, for example:-

(i) to comply with technical standards and ethics requirements - such disclosure is not contrary to this section;

(ii) to protect the professional interest of a member in legal proceedings;

(iii) to comply with the quality review of the Institute;

(iv) to respond to an inquiry or investigation by the Investigation or Disciplinary Committees.

Where a member is required to disclose information about the employer's affairs he should advise the employer that this is the case. Care should be taken to ensure that no more information than is strictly necessary be made available.

6.   DISCRIMINATION

A member should not practice discrimination against any person based on race, colour, religion, sex, marital status, age or origin in engagement, promotion, dismissal, salary, transfer, training or other practices relating to employment.

7.   GOOD TASTE

Judgment as to what may or may not constitute good taste can only be made in the context of the particular fact on which that judgment is exercised.

It is possible, however, to give some broad guidance and general examples as to what might, in appropriate circumstances, be regarded as not being in accordance with good taste. Thus material which tends to sensationalise or shock, or which is likely to give offence to religious beliefs, or is racist, is unacceptable. Other possible examples include the trivialisation of important issues, excessive reliance on a particular personality or personalities, the deriding of public figures, disparagement of educational attainment and material which makes odious comparisons or is strident in tone, hectoring or extravagant.

Furthermore, such material should not compare with nor belittle services offered by others, whether members or not, either by claiming superiority for the services of a particular member or otherwise and should not contain testimonials or endorsements.

8.   RESPONSIBILITIES TO COLLEAGUES

A member should conduct himself in a manner which will promote co-operation and good relations between members and within the profession.

The support of a profession by its members and their co-operation with one another are essential elements of professional character. The public confidence and respect which a member enjoys is largely the result of the cumulative accomplishments of all members, past and present. It is, therefore, in the member's own interest as well as that of the general public, to support the collective efforts of colleagues through professional societies and organisations and to deal with fellow members in a manner that will not detract from their reputations and well-being.

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While the Code prescribes certain specific actions in the area of relationships with colleagues, it should be understood that these prescriptions do not define the limits of desirable intra professional conduct. Such conduct should encompass the professional consideration and courtesies which each member would like to have fellow members extend to him.

A member should assist his fellow members in complying with this Code and should co-operate with the appropriate disciplinary authorities in applying the Code. To condone serious fault can be as bad as to commit it. It may be even worse, in fact, since some errors may result from ignorance rather that intent and, if let pass without action, will probably be repeated. In situations of this kind the welfare of the profession as a whole should be the guide to a member's action.

Although the reluctance of a professional to give testimony that may be damaging to a colleague is understandable, the obligation of professional courtesy and fraternal consideration can never excuse lack of complete candour if the member is testifying as an expert witness in a judicial proceeding or properly constituted enquiry.

A member should not irresponsibly criticise another member.

It is natural that a member in public practice will seek to develop his practice. However, in doing so he should not seek to displace another member in a client relationship by means which will lessen the effectiveness of technical performance, and in particular the integrity and objectivity of audit opinions or impinge upon the right of third parties or reliable information. Further, a member should not act in any way that reflects negatively on fellow members.

A member should extend the same professional considerations and courtesies to any non-member with whom he may have a professional relationship.

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SECTION 6

IPFA’S DISCIPLINARY PROCEDURES

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IPFA’S DISCIPLINARY PROCEDURES

EXAMINATION DISCIPLINARY PROCEDURES

1. INTRODUCTION

The aim of education is the intellectual, personal, social and ethical development of the individual. The educational process is ideally conducted in an environment that encourages intellectual honesty, integrity and respect for all participants. Learners who violate these standard will be subject to disciplinary measures in order to promote stability and protect the IPFA Learner Community.

The standard of conduct expected from learners attending IPFA Courses is set out in The Code of Conduct/Practice in the Public Service Act 103/94. The Public Service Act, insofar it relates to discipline, constitutes as part of this Code of Procedure.

2. DEFINITIONS

1. Discipline:Discipline is the practice of training people to obey a specific code of behaviour. This results in self-controlled behaviour to avoid chastisement for unethical, improper behaviour.

2. Chairperson:It is an individual in a position of authority in a meeting, committee, or other organization.

3. Cheating:Any attempt to gain unfair, hidden advantage over one’s fellow learner. Cheating includes possession of notes/manuals during test/exam if it is clearly prohibited.

4. Complainant:Any individual who initiates referral procedures set forth in this policy.

5. Examination Disciplinary Committee:The Committee will consist of individuals nominated by the Council. The Committee shall be responsible for maintaining academic integrity and honesty in the IPFA Learner Community.

6. Expulsion:The learner shall be permanently separated from IPFA and its learner community, including the permanent barring from all IPFA Courses.

7. Fabrication:Any means of manufacturing information with a deceitful intent. Fabrication includes the falsification of citations.

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8. Fraud:Refers to any attempt to wrongfully or criminally deceive a trainer/mentor or IPFA Official.

9. IPFA:Institute for Public Finance and Auditing.

10. Misconduct:The learner behaves in an unethical, improper manner. For purposes of this policy misconduct refers to academic dishonesty.

11. Plagiarism:Any attempt of a learner to represent the words/ideas of another as one’s own.

12. Suspension:The learner shall be separated from IPFA and its learner community, for a specific period of time. Conditions may be imposed to either instruct the learner, or restrict the learner. Suspension ends either at lapse of stated period, where the conditions imposed are met or where the conditions lapse.

13. Warning:A written document stating violation in terms of the Public Sector Act; it advises the accused that any further misconduct may lead to severe disciplinary actions.

3. JURISDICTION AND AUTHORITY

The Examination Disciplinary Committee (referred to hereunder as the Committee), is appointed by the Council, and shall be responsible for exercising control and taking the necessary disciplinary measures to maintain an orderly and responsible learner community within IPFA. In exercising these measures, the Committee shall be assisted by various appointed IPFA Officials, who shall report to the Council on their activities.

The Committee is governed by the conduct/practice as stipulated in the Public Service Act 103/94.

The IPFA Code of Ethics governs IPFA Officials nominated by the Council to perform duties for the Committee.

In those cases where the accused learner is a registered member of IPFA, he/she shall be disciplined according to the IPFA Code of Ethics.

Violators may be accountable to both civil and criminal authorities and to IPFA for acts of misconduct. At the discretion of IPFA Officials, disciplinary action at IPFA may proceed against an accused during the pending of other proceedings.

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4. COMPETENCE OF EXAMINATION DISCIPLINARY COMMITTEE TO TAKE DISCIPLINARY STEPS AND MEASURES

The Committee shall be competent to take all disciplinary steps and measures as referred to; and to confirm, alter, review or refer any measures taken by any other Disciplinary Committee within IPFA for reconsideration.

Disciplinary measures involving permanent suspension shall be subject to confirmation by the Appeal Committee.

If the Chairperson is of the opinion that the misconduct lies outside the competence of the Committee, the hearing shall be discontinued and the matter referred to the Council.

5. AIM AND PURPOSE

The purpose of this code and procedure is:

1. To take the necessary disciplinary measures against learners found guilty of misconduct.

2. To investigate alleged deeds of misconduct by learners and to report on these deeds.

3. To handle all disciplinary affairs in a prompt, fair, consistent and progressive manner. (Discipline is a remedial/educational measure and not a punitive one).

4. To protect the companies name, property and learner community against misconduct or any harmful act by any learner.

5. To provide a quick and easy reference for the application of discipline.6. To avert and correct unacceptable conduct.7. To promote acceptable conduct.

6. ACADEMIC INTEGRITY

IPFA strives that learners, mentors, and invigilators jointly agree to adhere to a code of conduct appropriate to the mutually trusting relationship that must exist between learner and mentor/invigilator. These values will not allow either to take credit for work not their own, to be deceitful in any way, to take unfair advantage of others, or to be other than totally truthful and forthcoming in their deeds.

7. ACADEMIC DISHONESTY

Academic dishonesty is a form of misconduct. Misconduct is unethical, improper behaviour on the part of the learner. Academic dishonesty subjects the learner to disciplinary action in terms of the Public Service Act 103/94.

Academic Dishonesty includes:

1. Plagiarism: any attempt to pass off other’s work as your own.2. Cheating: any attempt to gain unfair, hidden advantage over one’s fellow

student.3. Fabrication: any attempt to present information that is not true.4. Fraud: any attempt to deceive an instructor or administrative officer of IPFA.5. Facilitating academic dishonesty.

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8. ACADEMIC VIOLATION GUIDELINES

It is the responsibility of the mentor/invigilator/facilitator to identify instances of academic dishonesty and report the misconduct. The Director Training shall investigate the alleged misconduct and submit a report stating the severity of the misconduct.

Before awarding a penalty, the Committee must check with the Department Manager for any record of previous academic dishonesty.

The guideline for assessing the seriousness of the misconduct and severity of the penalty shall depend on:

1. The nature of the infraction;2. The degree to which the academic project involved affects the course grade; 3. The history of academic dishonesty of the learner;4. The actual or potential impact of the alleged misconduct;5. The circumstances in which the alleged misconduct took place;6. The nature of the alleged misconduct; and7. If the learner is violating any terms of any disciplinary sanction imposed for

earlier misconduct.

If it is determined the violation is minor, the Committee may decide that conference with the learner and verbal chastisement is a sufficient measure. Should it be determined that the violation merits a more severe penalty – a more severe progressive penalty may be awarded.

9. DISCIPLINARY STEPS AND MEASURES

If a learner is found guilty, the Committee must inform the Department Manager/Human Resources Manager/Line Manager and Mentor. The employer must note the misconduct on the learners personnel file.

When the Committee finds a learner guilty of any misconduct, one or more of the following disciplinary steps or measures may be implemented:

1. Learners may be suspended for a period of time not exceeding one year from attending any IPFA Courses.

2. Learners may be expelled from attending any IPFA Course again.3. Learners will be awarded a zero grade for the exam/test.4. Learners may be awarded a failing grade for the course.5. The learner may be instructed to repeat the assignment/exam in dispute.6. Subject/course credits may be withheld from learners, where it can be or is

proven that such qualification were obtained in an dishonest way.7. Learners may forfeit any course/test and/or examination mark obtained.8. Learners may be excluded from lectures, certain modules or subjects and/or

from any or all tests and/or examinations of IPFA.9. Learners may be excluded from course premises (or IPFA premises).10. Learners may be excluded from certain/all IPFA activities – i.e. membership.11. Learners may be discharged from any capacity in which they have been

appointed or elected by IPFA.12. Learners may be reprimanded or warned.13. A learner may be instructed to give a written apology to any person or body.14. Repair cost of any damage to property of IPFA or any person may be

recovered from the guilty person.15. Any other appropriate, justifiable penalty may be awarded within the

jurisdiction of the Committee.

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10. RIGHTS OF LEARNERS

A learner shall have –

1. The right to be timeously informed in writing of the nature of the alleged misconduct.

2. The right to be heard timeously after the alleged misconduct was committed and the learner informed, or such period as may be reasonable under the circumstances.

3. The right to sufficient preparation time for the hearing.4. The right to be assisted throughout the proceedings by an adviser of his/her

own chose. The adviser may be a fellow learner/employee/line manager.(Excluding legal representation)

5. The right to put his/her case and to defend himself/herself.6. The right to call witnesses.7. The right to cross-examine witnesses or any member of the Committee.8. The right to an interpreter, if necessary.9. The right to be informed in writing of the finding of the Committee and to

submit any mitigating circumstances.10. The right to be informed of the penalty; and11. The right to appeal to a higher authority at IPFA.

The learner should lodge an appeal with the CEO within fourteen (14) working days of notice by the Committee.

11. REPORTING MISCONDUCT

Allegations of academic dishonesty/misconduct must be submitted in writing at the Director Training within ten (10) working days of the alleged misconduct; or such period as may be reasonable under the circumstances; from the date that the alleged misconduct came to the attention of the complainant.

Learners, mentors, invigilators, administrative personnel, or any individual with an interest in the promotion of academic integrity may initiate allegations of academic dishonesty/misconduct.

12. INVESTIGATION BY THE DIRECTOR TRAINING

The Director Training will investigate the alleged misconduct. The investigation must be completed within seven (7) days, or within reasonable time under the circumstances after the charge has been laid. The Director Training shall decide after the investigation, whether prosecution should take place, and enforce the provisions if so.

A full report shall be submitted to the Chairperson of the Committee.

Cases where no further action shall be taken; the learner must be notified in writing and delivered personally by an IPFA Official or sent by registered mail. The reasons for abandonment of the charge may be due to insufficient evidence; or where the complaint is chimerical. If prosecution is abandoned the notification document or any other material pertinent to the review shall not be maintained in any file.

The Director Training shall be competent to lay any charge, suo motu, and shall also act as the Prosecutor during the hearing. The Training Administrator and Coordinator is responsible for convening the Committee, as well as informing the relevant parties involved of the disciplinary hearing. The Director Training shall state the alleged misconduct and submit evidence on behalf of IPFA.

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13. PLEA PROCEDURE AT HEARING

At commencement of the hearing, the accused shall be asked to plea to the charge put by the Director Training.

If the accused refuses to plea, a plea of not guilty shall be noted.

A plea of guilty may be submitted in written statement form. The content shall consist of an admission of guilt to the alleged charges, whereupon the Chairperson may award a guilty judgement and recommend suitable disciplinary measures to be affirmed by the CEO.

If the accused pleads not guilty, he/she shall submit a written statement containing the allegations in dispute, and disclose the basis of his/her defence.

The Director Training shall lead aggravating or mitigating circumstances and inform the committee of previous offences, if any. The complainant may participate in the discussion pertaining to the guilt of the accused – but is not allowed to vote.

14. CONDUCT OF ACCUSED DURING HEARING

A full charge shall be laid. All proceedings shall take place in the presence of the accused. Deliberation of the Committee shall be in private, excluding the accused and complainant.

If the behaviour of the accused or a witness should make it impossible to proceed with the hearing, the Chairperson may order the removal of such person, and the proceedings shall resume in his/her absence.

15. GIVING OF EVIDENCE

All evidence shall be given orally, and in exceptional circumstances by affidavit. This shall be deemed sufficient, and under no circumstances shall the witness be able to testify or attend the hearing.

16. ADMISSION OF GUILT (CONFESSION)

An accused may at any time before or during the proceedings confess his guilt in regard to any specifics contained in the charge. The admission shall serve as proof of the allegations on the charge sheet; the allegation is the eliminated from dispute and the burden to prove lapses.

17. CONVICTION ON THE GROUNDS OF AN ADMISSION OF GUILT

The essential aspects of the charge must be identified before a guilty judgement can be awarded based on an admission of guilt.

The admission cannot be confirmed by leading oral evidence to prove the guilt of the accused.

No admission may be used as evidence in any other hearing in which the accused is involved.

An admission of guilt shall only be admissible if the accused confirms the admission is made free and willingly.

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18. MAJORITY FINDING

Any finding by the Committee shall be by a majority of votes of the members.

19. DOCUMENTATION

The Director Training shall be responsible for keeping accurate and comprehensive record of all cases served before the Committee.

A detailed register containing the particulars of the charge, parties involved, evidence presented, finding, disciplinary measures, and the date of confirmation shall be kept at the offices of IPFA.

This register shall be presented at time of reporting to the Council.

20. NOTICE TO STUDENT OF JUDGEMENT

The Administration and Training Coordinator shall furnish the accused with a written report of the judgement of the Committee as well as other relevant information. The document must be delivered personally by an IPFA Official and written acknowledgment of receipt obtained. If this is impossible the document shall be sent by registered mail.

Where the accused refuses receipt or acknowledgment of the document, the attempted serving must be recorded, including the details of the IPFA Official, date, time and place of serving.

In case of permanent suspension/expulsion, the Appeal Committee shall serve the notice on the accused after confirmation of the penalty.

21. WITHDRAWAL OF CHARGE/ALLEGATIONS

A complainant may not withdraw a charge/allegation without the consent of the Director Training.

The Director Training has the authority to continue with the proceedings after withdrawal of the charges by the complainant.

Any written statements made by the complainant or any witness shall serve as sufficient proof against the accused.

22. JUDICIAL PROCEDURE

Disciplinary action will be initiated when a written referral is submitted to the Director Training.

The referral must state sufficient facts, including specific names, dates, locations and descriptions of the alleged acts of misconduct. This will enable the Director Training to determine if further fact finding is necessary.

The Chairperson will convene the Committee no later than twenty (20) working days following receipt of the written referral.

The Administration and Training Coordinator will inform the accused in writing of the pending hearing; no later than ten (10) days prior to the date set for the hearing. The notice will be delivered personally by an IPFA Official or sent by registered mail to the address furnished by the accused.

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The notice will include:

1. The date, time, venue and nature of the hearing;2. The charge sheet specifying the allegations of misconduct;3. A copy of the Public Service Act 103/94;4. A copy of IPFA’s Disciplinary Procedures; 5. A list of the Committee members; and 6. The registered IPFA address of the Chairperson.7. Instructions that if the accused objects to any of the members of the

Committee he/she should object in writing to the Administration and Training Coordinator without delay, stating the grounds for the objection.

If the accused objects to any member of the Committee alleging personal bias as ground, the written statement listing the grounds for the challenge, must reach the Chairperson no later than seven (7) days prior to the hearing. The Chairperson shall rule whether to sustain or deny the challenge. If the objection is sustained, a replacement member must be appointed. If the objection is lodged against the Chairperson; the matter shall be referred to Council to rule on the matter.

If the accused is unable to attend the hearing on the scheduled date, due to extraordinary circumstances, he/she must notify the Chairperson in writing. The Chairperson will rule if the circumstance justifies rescheduling the hearing.

No later than five (5) days prior to the hearing the parties will exchange the following written information:

1. A list of the names and addresses of the witnesses who may be called to testify at the hearing;

2. A concise summary of the anticipated statements of each witness;3. Copies of all notarized statements to be presented at the hearing;4. The name and title of the designated IPFA Official who will lead the hearing

on behalf of IPFA.

Hearings shall be conducted by the Committee according to the following guidelines:

1. Hearings shall be conducted in private. This serves to protect the confidential nature of the process and the privacy interest of the accused charged with the violation.

2. Hearings involving more than one accused, may be separated by the Chairperson, and shall then proceed independently.

3. The Chairperson will preside at the hearing and rule upon all procedural matters.

4. The formal rules of evidence shall not apply.

5. The Chairperson in his/her own discretion may consider the admissibility of applicable records, exhibits, and written statements for introduction as evidence.

6. Witnesses will be questioned by means of direct examination with no leading questions permitted. A leading question normally suggests the desired response.

7. Irrelevant, immaterial, privileged or unduly repetitious information will be excluded.

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8. The Chairperson has the right to assistance by an advisor, at IPFA’s own expense. (Includes Legal assistance).

9. The Director Training will lead evidence supporting the charge; as well as the burden to prove the alleged misconduct/violation in terms of The Public Service Act 103/94.

10. The accused is responsible for presenting his/her own case. Representatives/advisors may assist the accused throughout the proceeding. The advisors role is limited to assisting the accused; the advisor may not participate verbally/directly in the proceeding.

11. The representative is normally excluded from participation; except:

1) Where the Committee makes use of legal representation to present its case, this allows the accused the same privilege; or

2) Where special circumstances exist that requires the assistant to represent the case on behalf of the accused e.g. a handicapping condition which limits the ability of the accused.

12. There shall be a recording of the procedures, which shall be the property of IPFA.

13. Hearings shall proceed in the following order:

1) The Director Training will present an opening statement. This will include reading of the Charge Sheet; as well as a summary of gathered information and evidence;

2) The accused may present an opening statement, or refrain from participation until presentation of his/her case;

3) The accused shall plea to the charges alleged in the Charge Sheet;4) Presentation of IPFA’s case and evidence; followed with cross-

examination by the accused and/or the Committee;5) Presentation of evidence by the accused; followed with cross-

examination by IPFA representative and/or the Committee; 6) At closing of the accused case, IPFA may call witnesses to refute

statements by the accused or his witnesses (above procedure to be used)

7) Closing statements by both parties.

14. After the hearing, the Committee shall discuss the evidence presented and the reasonable inferences to be drawn from the information prior to reaching their decision. Only the Committee members and its legal advisor may be present during the deliberations.

15. The Committee formulates a recommendation based solely upon the

evidence presented. The Committees reccomendation shall be made on the basis of whether it is “more likely than not” that the alleged misconduct was committed by the accused. This decision must be by majority vote.

16. The Committee will render its recommendation, and communicate the written information to the accused within five (5) days of judgement. The document must be delivered personally by an IPFA Official or sent by registered mail.

17. The CEO will render a decision following a review of the Committees recommendation.

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18. The CEO has the discretion to:

1) Affirm the recommendation;2) Deny the recommendation; or 3) Modify the recommendation of the Committee.

19. The CEO will not be bound by the recommendations and findings of the Committee.

20. The CEO will issue a written decision no later than ten (10) days following

completion of the recommendation of the Committee.

21. Written copies of the decision will be transmitted to all relevant parties and Committee members.

23. APPEAL PROCEDURES

The following provisions relate to an appeal against a decision of the Committee:

1. A learner may request an appeal against the decision of the Committee by filing a written request with the Council/ETMC no later than fourteen (14) working days following written notification of the judgment.

2. Within a further ten (10) working days, the learner must submit in writing a Notice of Appeal containing the following:

1) Appellants full name, course of study and year (if applicable);2) Names of Trainers and mentors;3) The grounds on which the appeal is based;4) Any relevant information or documentation.

3. The request for Appeal will be based on one or more of the following grounds:

1) Irregularities in the proceedings; including any abuse of discretion or misconduct by the Committee or Chairperson, which has deprived the learner of a fair and impartial disciplinary process;

2) Newly discovered material evidence which could not be presented during the fact-finding or hearing process;

3) Excessive severity of the sanction; or4) The judgement is not justified by the evidence presented, or is contrary to

law.

4. The complainant/IPFA will be informed of the nature of the Appeal and invited to respond in writing. Relevant documentation must accompany the response.

5. Each Appeal shall be considered by assessing the written evidence provided by the Appellant.

6. The Council/ETMC will respond in writing to the appellants request for appeal within ten (10) days of receipt of Notice of Appeal. The Council/ETMC may :

1) Uphold the previous decision;2) Modify the previous decision; or 3) Grant an appeal on the issues raised by the request, and call for

reassessment.

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7. The Appeal Committee has the discretion to request further evidence or information. (Normal rules of evidence do not apply to these hearings)

8. The Appeal Committee may rule:

1) That the appellants claim is rejected;2) That the appellants claim is accepted.

9. If the appellant’s claim is rejected, he/she is precluded from resubmitting an appeal.

10. If the appellant’s claim is accepted, the Appeal Committee will either reassess or change the decision or sanctions imposed as determined by the Committee.

11. If the appellant is dissatisfied with the outcome as determined by the Appeal Committee, then appeal can be lodged to the ETMC (Education, Training and Membership Committee); thereafter the South African Qualifications Authority; and finally to the Minister of Education via the Director General.

QUICK REFERENCE – DISCIPLINARY PROCEDURES

1. Any individual may file a complaint in writing against a learner for misconduct. Referral should be directed to the Director Training preferably within ten (10) working days of misconduct.

2. The Director Training may conduct an investigation to determine merit and/or if it can be disposed of. If no charge is laid, there shall be no subsequent proceedings.

3. Charges shall be presented to the accused learner in written form.

4. All written notices will be hand-delivered or mailed per registered post.

5. Hearings shall be conducted by the Disciplinary Committee according to the following guidelines:

1) Hearings shall be conducted in private in order to protect the confidential nature

2) The complainant and accused have the right to be assisted by an advisor of choice

3) The accused is responsible for presenting his/her own case; advisors are not permitted to speak or participate directly in the hearing.

4) IPFA, the accused and the Committee shall have the privilege of presenting witnesses, subject to cross-examination and questioning by the Committee.

5) The proceedings shall be recorded, and the ownership of the recording falls to IPFA.

6. Hearings shall proceed in the following order:1) Reading of the charges;2) The accused admission or denial of the charges;3) Presentation of evidence by IPFA and cross-examination by the accused

and/or the Committee;4) Presentation of evidence by the accused and cross-examination by IPFA

and/or the Committee;5) Closing statements by both parties.

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7. After the hearing the Committee shall determine by a majority of votes whether the accused has violated a section of the Public Service Act 103/94.

8. The Committee shall make a determination on the basis of whether it is “more than likely” that the accused learner violated the Code of Conduct.

9. The learner shall be notified in writing within five (5) working days of the decision of the Committee.

APPEAL PROCEDURES

1. A dissatisfied learner may request an appeal against judgment of the Committee within fourteen (14) working days following notification of judgement.

2. A Notice of Appeal should be directed to the CEO of IPFA.

3. The learner must within ten (10) working days submit a statement detailing:

1) The full name of the appellant;2) The names of the Trainers/mentors/invigilators;3) The grounds for the appeal;4) Any relevant information or documentation.

4. The grounds for appeal are:

1) Irregularities in the proceedings. This includes abuse of discretion/misconduct by the Committee/Chairperson, which has deprived the learner from a fair disciplinary process;

2) Newly discovered material evidence. Refers to evidence that could not be presented during the investigation of proceedings;

3) Excessive severity of the sanction; 4) The decision is not justified by the evidence; or 5) The decision is contrary to law.

5. The complainant/IPFA will be notified and invited to respond and submit all relevant information.

6. The Appeals Committee considers the case on the evidence provided and may request additional information.

7. The Appeal Committee may decide as follows:

To reject the appellants claim – the appellant is precluded from resubmitting an appeal.To accept the appellants claim – the Appeal Committee will reassess the decision or sanction imposed.

8. If the appellant is dissatisfied with the Appeals Committees decision, appeal can be lodged to:The ETMC (Education, Training and Membership Committee);Thereafter the South African Qualifications Authority; and finally The Minister of Education via the Director General.

Also refer to FASSET’s grievance procedure in your learnership agreement

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SECTION 7

DEFINITION OF TERMS

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DEFINITION OF TERMS

AssessmentA process in which evidence of performance is gathered and evaluated against agreed criteria.Assessment is a process evidence of performance is evaluated at the end point of some learning process so that judgement can be made about the learner's competence against given standards. The general pattern of assessment in our country has over emphasised the testing of memory of information. Assessment today is carried out in many ways and at different stages of the learning process and will take place in classrooms, workshops, and workplaces etc. It will also be used for different purposes and will be alternatively described as :

Predictive Assessment - measuring the ability of an individual to learn and to meet the standards

Diagnostic Assessment - measuring the training needs of individuals

Formative Assessment - interim assessment of the progress of an individual towards meeting the standards

Summative Assessment - ultimate measurement of an individual's competency against a given unit standard

The assessment of professional competence serves the following purposes:1. Ensures that professional body members have the competence expected of

them by their employers, clients and the public;2. Enhances the credibility of the profession by providing a means of

demonstrating that the profession’s competency standards are met.

Professional competence may be assessed through a series of components spread over the individual’s education and experience period. The final assessment should cover a sufficient amount of the body of knowledge, skills and professional values necessary to demonstrate that the individual is ready to qualify.

Professional preparation usually entails at least three of the following modes:

1. a period of relevant study at a tertiary institution leading to a recognised academic qualification;

2. a period of work-based training following a programme at an organisation approved by the professional body;

3. enrolment in a professional institution or engaging in open learning to prepare for the qualifying exam

4. the qualifying exam set by the professional body

Assessment criteriaStandards of performance according to which the attainment of an outcome can be assessed

CandidateA learner whose performance is being assessed by the assessor.

CompetenceCompetence is defined as being able to perform a work role to a defined standard with reference to real working environments.

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Competency LevelsAlthough the same competency descriptor may exist at different qualification tiers, the level of competency required for each tier may differ. IPFA has determined a Level Code to assist with the requirement at different tiers as follows:

Level 1 : Knowledge and ComprehensionThis calls for a knowledge and understanding of the facts, methods, processes, patterns and structures and an ability to list and explain them. It involves memorising as well as awareness, immediate discovery, recall or recognition of relevant information in various forms. A limited degree of interpretation is required.

Level 2: ApplicationThis call for a knowledge of the background and of the facts, an understanding thereof and the ability to apply rules, principles, techniques and methods to a problem in order to find an answer based on the information which is provided. There is normally only one ideal solution to the problem and the solution is therefore logically determined by the information provided. It may also be referred to as the "convergent application of knowledge".

Level 3: IntegrationThis call for a full factual knowledge of the topic, the background thereto and of related topics, and an ability to carry our functions of integration, such as analysis, interpretation, synthesis and evaluation. It includes the application of multidisciplinary knowledge and problem solving, in instances where there is more than a single acceptable solution. In this sense it constitutes creative thinking, comprising fluency, flexibility, originality, critical awareness and independent thought. It may also be referred to as the divergent application of knowledge.

Core knowledgeCore learning is more transferable, compulsory outcomes which are applicable to the specific field of learning or discipline. It enables the candidate to achieve the general purposes of the qualification. It should therefore include generic outcomes that are compulsory.

Critical cross-field outcomes (essential outcomes)Broad generic and cross-curricular outcomes that apply to all learning levels and fields.

Elective learningElective learning consists of those outcomes that enable a learner to select particular directions (specialisation).

ETQAEducation and Training Quality Assurance body

FASSETSector Education and Training Authority (SETA) for the Financial and Auditing Sector

Fundamental learningFundamental learning consists of those outcomes that are critical to a learner’s learning requirements. It forms the basis of learning and promotes life-long learning.

IDPIndividual Development Plans

IPFA© IPFA 2005 104

Institute for Public Financing and Auditing

KPAKey Performance Areas

KRAKey Results Areas

LearnershipsWork-based route to achieve a SAQA registered qualification. Learnerships are agreements between the employer, the employee and a training provider to provide practical training (employer), education and training support (provider) and an employee who completes the Learnership resulting in a NQF registered qualification. Learnerships are established by the appropriate Sector Education and Training Authority (SETA).

NQF

National Qualifications Framework is a structure that organises and classifies qualifications and competencies in South Africa. It consists of registered standards, units and qualifications at eight levels of learning. Two central principles of the NQF are that

education and training must be integrated and; a learner must be able to accumulate credits towards a qualification

OutcomesThe contextually demonstrated end-products of a learning process. The end-products include both process and outputs.

Outcomes-based assessmentThe process of collecting evidence and making judgements against agreed standards on whether or not assessment criteria have been met.Outcome statementAn outcome statement describes clearly what a learner should know, understand and do as a result of learning

OutputsThe specific products of the work done.

PerformanceSkills, knowledge, understanding and attitudes, and the ability to transfer these into new situations.

QualificationQualifications are clusters of Exit Level Outcomes which consist of various combinations of learning outcomes.

Range statementIt describes the context, the situation and the environment in which the acquired competence is applied.

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RPLRecognition of Prior Learning. RPL looks at what the person knows and can do today, regardless of where or when the skills and knowledge were learned, and measures such skills and knowledge against the Exit Level Outcome. It is a method of assessing evidence of relevant competencies produced by adults from work and life experiences, which can lead to qualifications.

SAQASouth African Qualifications Authority. A statutory body appointed by the Minister of Education in consultation with the Minister of Labour. Its main function is to oversee the development and implementation of the NQF.

SETASector Education and Training Qualifications Authority

Specific outcomesThe ability to use knowledge, skills and values specific to a particular learning field or workplace.

StandardA definite rule, principle or measure agreed on by a group of key stakeholders and registered by an authority.

Time allocation, credits and notional hoursTime allocation refers to the time allocated to different aspects of a learning programme or curriculum. According to the NQF the concept notional hour is used to determine credits. (A credit in a NQF related qualification equals 10 notional hours). In terms of the NQF a DIPLOMA comprises 120 credits – 1200 notional hours and a diploma comprises 240 credits –2400 notional hours. A notional hour refers to an hour spent on learning, be it with or without the assistance of an education/training provider, to attain an Exit Level Outcome or a set of learning outcomes.

Exit Level OutcomesAn Exit Level Outcome describes a competency or capability as part of a whole qualification. Exit Level outcomes describe the competence at a particular level of the NQF. Exit level outcomes may also be understood as culminating outcomes. As such an exit level outcome usually consists of a number of specific outcomes that are in fact enabling outcomes towards the exit level (culminating) outcomes.

Whole qualificationsWhole qualifications are registered as qualifications comprising fundamental, core and elective outcomes at one or more of the levels of the NQF, rather than comprising of a set of Exit Level Outcomes comprising the qualification

Workplace Learning Organisation (WLO)A Workplace Training Organisation is an employer organisation within the Public Sector which has been approved by IPFA as meeting the criteria to provide a suitable programme of workplace experience for prospective members of the various tiers of IPFA. The overriding criterion for registration as a WLO will be the ability to deliver the appropriate breadth, depth and quality of learning and experience required to meet IPFAs requirements for membership.

Workplace Learning Programme (WLP)Workplace Learning Programmes are structured work-based training and experience programmes which ensure that each learner gains sufficient breadth and depth of exposure in all the core key result areas that are defined in the specific curricula for each tier of the IPFA and which are approved by the Institute.© IPFA 2005 106