Learnership in Public Sector Accounting

Learnership in Public

Sector Accounting

Learnership Guidelines

1

© IPFA 2005

CONTENTS

SECTION 1: GENERAL INFORMATION
Introduction / 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: GUIDELINES
Administration guidelines / 12
Material for the programme / 13
Learner Guidelines / 14
Employer Guidelines / 15
About IPFA / 25
SECTION 3: POLICIES
IPFA Assessment policy / 29
IPFA Moderation policy / 53
SECTION 4: IPFA CODE OF CONDUCT / 66
SECTION 5: IPFA - GRIEVANCE AND DISCIPLINARY PROCEDURES / 72
SECTION 6: DEFINITION OF TERMS / 85

SECTION 1

GENERAL
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.

Thisled 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/Q010019/00/120/4

2.Learnership in Public Sector Accounting (Level 5)

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

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 Learnershipstherefore focus on the theoretical learning outcomes that provide the required knowledge level,as well asthe outcomes that are best achieved in the workplace, and where learning can be effectively coached and monitored.

The aim of aLearnership 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. TheLearnership 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 approvedLearnership 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 5were 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.

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
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

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)

1. 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.

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

1. Level 5 (Diploma)

Learners must:

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

1. 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 LimpopoProvinces. 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

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 commenced with the second phase of the pilot: the Learnership in Public Sector 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 was completed inFebruary 2006.The learners received their qualifications at an official Certification Ceremony held in Cape Town in March 2006.

For more information about the Learnership please contact the Professional Development Manager on 012 470 9450 or view the Institutes website on

SECTION 2

GUIDELINES
ADMINISTRATION GUIDELINES

Administration

The IPFA will assist learnerswith 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 theorganisation’s HR department, who will in turn report to IPFA’s Professional Development Managerwho 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 roleplayers.

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.

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.

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 Learnerhipagreement;

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.

EMPLOYER GUIDELINES

Role of Employers

One of the most encouraging aspects of studying towards the IPFA qualification is the realisation that everyone wants youto succeed. Naturally, you apply yourself to the best of your ability,but you will also find that your employer will work with us to supportyou as much as possible. After all, if you are in work, your companywill be one of the first to benefit from your enhanced skills.

We work to keep your employer informed, and will help them to helpyou.