Competency Framework for

Financial Management
December 2010

Table of Contents
Section/Sub-section
1
1.1
1.2
1.3
1.4
1.5
1.6
2
2.1
2.2

Title
Competency Framework for Financial Management
Introduction
The Framework
Values and Guiding Principles Underpinning
the Framework
Target Groups for the Framework
Benefits of the Framework
This Document

Page

3
3
4
5
6
6

2.3
2.4
2.5

The Fundamentals of the Framework

Introduction
Applicable Legislative Framework and
Codes of Conduct
Generic Functional Structure
Occupational Roles
Conclusion

8
9
11
11

3
3.1
3.2
3.3
3.4
3.5

Introduction to the Competencies Dictionaries

Introduction
Competencies Dictionaries
Behavioural Competencies
Core Competencies
Technical Competencies

12
12
13
13
15

4
4.1
4.2
4.3
4.3.1
4.3.2

Behavioural and Core Competencies

Introduction
Behavioural Competencies Dictionary
Core Competencies Dictionary
SMS Core Competencies
Generic Competencies

22
22
28
28
29

5
5.1
5.2
5.3
5.4
5.5
5.6
5.7

The Technical Competencies

Introduction
Definitions
Knowledge Requirements
Assumptions Underlying the Dictionaries
Limitations of the Scope of the Dictionaries
Explaining the Dictionaries
Structure and Content of the Dictionaries

32
32
32
33
34
34
35

SECTION 1
Competency Framework for Financial Management
1.1

Introduction

The Competency Framework for Financial Management (CFFM) was developed as part of a
strategic partnership between the National Treasury and the Institute for Public Finance and
Auditing (IPFA). The purpose is to develop a Capacity Building Model for Financial Management
(CBMFM) that will provide the South African government sector with a systemic approach to
building financial management capacity that is both integrated and sustainable.
The CBMFMs overarching objectives are to:
integrate information from previous, current and new capacity building initiatives;
develop from these a comprehensive, systemic and sustainable capacity building model
based on competence standards;
provide a foundation on which quality training programs and other initiatives can be built
that are closely aligned with priority national goals for improved financial management.
The CFFM was designed for the finance function in the Public Service. It focuses primarily on
officials located in the office of the Chief Financial Officer (CFO), but also encompasses officials
in Supply Chain Management, Enterprise Risk Management (ERM) and Internal Audit units. It is
aimed at officials working in the finance function in the national and provincial spheres whose
principal roles relate to providing financial management and support services to their respective
departments.
The CFFM (the Framework) describes the technical, core and behavioural competencies required
for officials performing financial management, Supply Chain Management, Enterprise Risk
Management (ERM) and Internal Audit functions. It does this by describing a series of
competency standards required of staff employed in the three fields. These standards are
specified in terms of the knowledge, skills and attributes needed to carry out various defined
activities or tasks to the requisite level of performance for a successful outcome, and are
assembled in a series of competency dictionaries.
In the case of the technical competencies a detailed approach has been followed and technical
competency dictionaries have been developed specific to financial management functional areas
including Supply Chain Management, Enterprise Risk Management (ERM) and Internal Audit. It
should be noted, however that:the core competencies have been identified in conjunction with the HR Connect project with
which the CBMFM project has cooperated extensively;
the behavioural competencies have been adopted from the Framework for Human Resources
and Development of the Department for Public Service and Administration (DPSA) and should
therefore be read in conjunction with that framework.

1.2

The Framework

An effective competency framework underpins all the human resource development systems
operating in an organisation, i.e:
recruitment and selection,
performance management,
training and development,
career planning, and
succession management.
An effective competency framework also facilitates self-management and empowerment as it
allows officials to assess their knowledge, skills and attributes (i.e. competencies) against the
agreed standard of performance required for the relevant position.
Page 3 of 36

Competencies are measureable and should not be confused with the term competence. It is
important to understand the meaning of the word competency in order to contextualize the
principles of a competency framework.
Competency refers to a mix of skills, related knowledge and attributes to produce a job/task to a
defined standard; competence, however, relates to the outcomes which would define effective
performance, i.e. aspects of the job at which a person is competent, e.g., conducting an Internal
Audit engagement. People demonstrate competence by applying their competencies within the
work setting.
Furthermore it is necessary to understand the meaning of the terms that make up the word
competency (i.e. skills, knowledge and attributes). For the purposes of this framework, the
following definitions apply.
Skill a skill (also sometimes called a talent) is the innate or learned capacity to achieve predetermined results consistently with the minimum outlay of time, energy, or both. For example,
the ability to deal with complex numbers in accountancy would constitute a skill in this context.
Knowledge knowledge is the theoretical and/or practical understanding of a subject; facts and
information1. For example, being familiar with particular provisions of the Public Finance
Management Act relevant to the task would constitute knowledge in this context.
Attributes - the desired attributes identify the qualities of character required to be an effective
and successful performer in a specific job. For example, professionalism in conducting an
Internal Audit engagement would constitute an attribute in this context.
Competencies can be developed by experience, or by training.
Experience refers to the accumulated product of past events a person has undergone in the
course of formal or informal employment it does not necessarily relate to the quantity of time
a person has spent filling a role/position.
Training refers to a deliberate process of intervention aimed at improving the performance of a
post holder through the inculcation of skills, knowledge and attributes related to the post itself.

1.3

Values and Guiding Principles Underpinning the Framework

The eight Batho Pele Principles were developed as an acceptable policy and legislative
framework regarding service delivery in the public service2. These principles are aligned with the
Constitutional ideals of:
promoting and maintaining high standards of professional ethics;
providing service impartially, fairly, equitably and without bias;
utilizing resources efficiently and effectively;
responding to people's needs; the citizens are encouraged to participate in policy-making; and
rendering an accountable, transparent, and development-oriented public administration.
The Batho Pele Principles (as set out below) underpin the Framework and form the basis for its
development and implementation.

Although there is currently no single agreed definition of knowledge and numerous competing theories on the subject, the definition stated will
be adopted for the purpose of this framework.
2 http://www.dpsa.gov.za/batho-pele/Principles.asp
Page 4 of 36
1

Consultation

Consulting the users of services in different manners (e.g. conducting

customer surveys, interviews, consultations, meetings with consumer
representative bodies, NGOs and CBOs).

Setting service
standards

Improving service delivery by reference to national and international

benchmarks against which to measure the extent to which citizens are
satisfied with the service or products they receive from departments.

Increasing access

Ensuring courtesy

Providing information

Openness and
transparency

Redress

Value for money

Rectifying the inequalities in the distribution of existing services and

providing a framework for making decisions about delivering public
services (e.g. Community Centres and Call Centres) to the many South
Africans who do not have access to them.
Demanding from service providers a genuine empathy with citizens
and requiring them to treat service users with as much consideration
and respect as they would like for themselves. This demands more
than simply a polite smile or a please or thank you.
Requiring that information about the organisation and other service
delivery related matters be directly accessible to customers.
Providing information about the way national, provincial and local
government institutions operate, how well they utilize the resources
they consume, and who is in charge. This is the key aspect of
openness and transparency which insists that the public should know
more. This principle is aimed at encouraging the public to make
suggestions for improvement of service delivery and to make
government officials accountable and responsible by raising queries
with them.
Emphasizing the need to identify quickly and accurately when services
are falling below the required standard, and to have procedures in
place to remedy the situation in an effective manner.
Ensuring that resources are used effectively. Many improvements that
the public would like to see often require no additional resources and
can sometimes even reduce costs. Failure to give a member of the
public a simple, satisfactory explanation to an enquiry may, for
example, result in an incorrectly completed application form, which will
involve cost and time to rectify.

The following guiding principles underpin the Competency Framework:

learning is a life-long process - officials are encouraged to foster a culture of life-long learning
aimed at individual and organisational growth and development. Individual and organisational
needs are thus agreed in conjunction with the identification of personal development needs;
officials and government institutions are jointly responsible for the development of individuals;
people development interventions are evaluated on a continuous basis to determine their
effectiveness in improving job and organisational performance.
In addition to the Batho Pele principles, core values include, but are not limited to:
justice,
fairness,
responsibility,
openness,
accountability,
stewardship and
competence3.

1.4

Target Groups for the Framework

The success and sustainability of National Treasurys financial management reform programme
depends on having a critical mass of staff who have the required skill-sets and competencies in
South African Qualifications Authority. Registered Unit Standard: Demonstrate and apply knowledge of the ethical standards in the Public
Sector. SAQA US ID: 242857. (http://pcqs.saqa.org.za/showUnitStandard.php?id=242857)
Page 5 of 36
3

Financial Management including Enterprise Risk Management (ERM) and Internal Audit to
achieve successfully the performance levels required in their functions. The Framework is
currently targeted specifically at these officials in National and Provincial government and has
been developed for four occupational roles; and across all functional areas of Financial
Management, Enterprise Risk Management (ERM), Supply Chain Management and Internal
Audit.
For the purposes of piloting this Framework, the focus is currently on supporting capacity building
activity by using it to assess skills gaps amongst existing staff so that these can be addressed
though a sustained capacity development programme. It is not currently intended for use either
for recruitment or performance review purposes. However, the intention is eventually to extend
the use of the framework to support all areas of human resource management and development
in the public financial management field. Whilst the target audience may include officials at the
occupational levels included in other frameworks, including the Governments Middle
Management Service (MMS) and the Senior Management Service (SMS) Competency
Frameworks, the focus of the CFFM is on those components of the job that are considered
unique to the financial management functional area.

1.5

Benefits of the Framework

The benefits of the CFFM apply not only to the officials whose jobs are described, but also to the
public institutions which employ them. The principal benefits of the Framework are listed below.
It describes the skills and knowledge required for the job (i.e. it defines competency) against
which recruitment and selection practices can be aligned.
It sets out an objective standard (i.e. the expected knowledge and capabilities) against which
performance can be measured.
It provides a comprehensive basis for developing and monitoring relevant job and person
descriptions, which in turn can be used to underpin sound recruitment policies and practices.
It describes an objective standard against which training and development practices can be
aligned.
It is a scientific approach to identifying the overall skill levels possessed by the government
institution achieved through assessing the skills level of the individuals/officials it employs.
It assists in the identification of gaps/areas of improvement between current practices and
desired practices by facilitating, in a uniform and consistent manner, a comparison between an
individuals current competencies and the competencies required for a specific position in the
institution

1.6

This Document

Following this introduction, this document will set out the competencies identified in both technical
and generic areas. Specifically it will cover:the generic functional structure of the financial management function on which the Framework
is based (Section 2);
an outline of both technical and generic dictionaries (section 3);
a detailed statement of the content of the generic (core and behavioural) dictionaries (section
4);
a detailed analysis of the content of the financial management technical dictionary (section 5).
In addition to the narrative document, there are:10 explanatory notes covering the individual technical competencies dictionaries;
10 competencies dictionaries; and
14 occupational profiles
This document and accompanying additional documents mentioned above do not
constitute the final outcome of the CFFM development process. It is expected that the
technical competencies dictionaries will undergo further development over time as they
are applied in practice. Comments on the content and usefulness of the dictionaries
Page 6 of 36

would be most welcome and should be communicated to the Capacity Building Section of
the National Treasury.
To view the additional documents (Explanatory Notes; Technical Competency Dictionaries and
Occupational Profiles) please refer to the OAG website. http://oag.treasury.gov.za/
Should you experience any difficulties in viewing any of these documents please contact the
following officials:
Mark Kuipers Director Financial Management Capacity Building on (012)315 5542 or email
to [email protected]
Mbuyi Dondashe - Director Financial Management Capacity Building on (012) 315 5231or
email to [email protected]

Page 7 of 36

SECTION 2
The Fundamentals of the Framework
2.1

Introduction

This section of the document looks at the underpinning logic supporting the Framework and the
accompanying competency dictionaries. It considers three main issues:the legislative basis of the public financial management occupation in South Africa;
the structure of the finance functions within departments in the national and provincial
spheres;
the occupational roles into which the dictionaries are divided.
The generic competency dictionaries which support the technical dictionaries will be considered
further in section 4, and details of the technical dictionaries will appear in section 5.

2.2

Applicable Legislative Frameworks and Codes of Conduct

The following legislation and regulatory frameworks are examples of laws and regulations that
have informed the development of CFFM for the public sector.
Financial Legislation
Income Tax Act 1962,
Value Added Tax Act, 1992,
Public Finance Management Act, 1999,
Preferential Procurement Policy Framework Act, 2000,
Division of Revenue Act 2009,
Financial Intelligence Centre Act, 2001(amended 2008),
Prevention and Combating of Corrupt Practices Act, 2003,
Municipal Finance Management Act, 2003.
Economic Legislation
State Information Technology Agency (SITA), 1998 (amended 2002),
Broad Based Black Economic Empowerment Act, 2003,
Public Service Legislation
Public Service Act 1994,
National Archives and Records Service of South Africa Act, 1996 (amended 2001),
Government-Wide Immovable Asset Management Act, 2006.
Judicial Legislation
Constitution of the Republic of South Africa, 1996,
Land Administration Act 1995 (amended 1996) (and provincial equivalents)
Access to Information Act, 2000.
(Further, mostly sector-specific, legislation is referred to at appropriate points in the Framework.)
Financial Regulations and Guidelines
National Treasury Regulations,
Provincial Treasury Instructions,
Financial Management Practice Notes and Circulars,
Government Accounting Standards,
Standard Chart of Accounts,
Guidelines for Preparing Financial Statements,
National Treasury Internal Audit Framework,
Public Sector Enterprise Risk Management (ERM) Framework,
Supply Chain Management a Guide for Accounting Officers and Authorities.
External Standards and Guidance
National and International Accounting Standards,
Page 8 of 36

Institute of Internal Auditors (IIA) Professional Practices Framework and Internal Audit
Standards,
ISO Standard 31000 Enterprise Risk Management (ERM),
Report of the Treadway Commission on Internal Control and Enterprise Risk Management
(ERM),
King Report on Corporate Governance in South Africa.
Additional regulation and guidance is provided by the policies, procedures and delegations of
departments.
2.3

Generic Functional Structure

Having identified the range of legislative and regulatory requirements, the next step was to
analyse and define the main functions carried out by financial management specialists. The most
obvious place to identify these of course was in the Office of the Chief Financial Officer (CFO)
which would be expected to contain specialists covering most of the financial management
functions to be analysed; and employees operating at all applicable levels of responsibility.
However, it is recognised that not all CFOs offices will perform the same functions in the same
way since they differ substantially in size, location and purpose depending on the department
they serve. However, there is sufficient common ground across the specialism to design a
generic structure to enable the main functions to be identified.
However, the principles of corporate governance recognise that some financial management
functions have a spread of organisational responsibility which goes beyond the CFOs office.
This means they are likely to fall within the span of the departmental head (the Accounting
Officer) of the organisation rather than the CFO. In developing the Framework, it has been
recognised that Supply Chain Management, Enterprise Risk Management (ERM) and Internal
Audit units within national and provincial departments are likely to fall into this category. As a
result, the generic functional structure devised reflects the fact that these two functions lie outside
the control of the CFO and report, like him/her, within the span of control of the Accounting
Officer of the department.
The diagrammatic representation on page 10 provides four sets of information:
an overall structural representation of the line relationships between finance, supply chain
management enterprise risk management and internal audit and the departmental Accounting
Officer;
a breakdown of the Office of the CFO showing the main functional areas;
details of the tasks carried out by financial management staff within the CFOs Office;
details of the tasks carried out by Internal Audit and Enterprise Risk Management (ERM) staff
within the department.
Based on this analysis, the following functional areas were identified as components of the
Framework:
1.
2A/2B
3.
4.
5.
6.
7.
8.
9.

Management Accounting (Planning and Budgeting)

Asset Management (sub-divided into movable asset management (2A) and immovable
asset management (2B))
Revenue Management
Expenditure Management
Financial Accounting
Supply Chain Management
Internal Audit
Enterprise Risk Management (ERM)
Internal Control

Page 9 of 36

GENERIC STRUCTURE OF THE CFO INCLUDING IA & ERM

DEPARTMENTAL HEAD
(ACCOUNTING OFFICER)

CHIEF FINANCIAL OFFICER

CHIEF AUDIT EXECUTIVE (INTERNAL

CHIEF RISK OFFICER (ENTERPRISE

RISK MANAGEMENT)

AUDIT)

Legislative
Environment
Strategic
Management of

INTERNAL

MANAGEMENT

FINANCIAL

REVENUE

EXPENDITURE

CONTROL

ACCOUNTING

ACCOUNTING

MANAGEMENT

MANAGEMENT

Management
Planning the IAA

Legislative Environment

Legislative

Establish an integrated

Environment

Legislative Environment

Legislative Environment

Legislative

Liability management

Departmental Revenue

Environment

(accruals)

sourcing,fees,tarrifs

Interface of payroll

internal control systems

Strategic planning

Activities

(including policies)

Annual performance

Accounting for donor funding

Banking

into accounting

Nature of Work

Delegations framework

plan

Safeguarding of source

Safeguarding of cash,

system

Internal Audit

Departmental

Business and project

documents

source documents and

Processing of

Assurance

governance

planning

Clearing suspense accounts

face value forms

employee costs

Process

frameworks

MTEF budgeting

Clearing interdepartmental

Revenue collections

outside the payroll

Consulting

Financial and Financial

process

accounts

Recovery of Debt and

system

Services

Related System Control

Estimates of

Other salary payovers

allocation of monies

Processing of

System Utilization

Assurance services

expenditure (National

Annual PAYE reconciliation

received.

employee costs on

Safeguarding of

facilitation

& Provincial)

Unauthorized, fruitless and

Debt take-on.

the payroll system

Departmental oversight

Adjustments

wasteful and irregular

Accounting for revenue

Certification of payroll

and other related

estimates

expenditure

Reconciliation of

Verification of source

Committees.

Rollovers

Receipt or granting of gifts,

revenue

documents

Financial information

Monthly cash flow

donations and sponsorships

Revenue reporting

Processing of

retention

and adjusted cash

Debt Write-off

transactions on the

Exception Reports

flow

Establishment of the

accounting system

Interface Reports

In-year monitoring

Accounting Structure.

Processing of

Conduct appropriate

Interim reporting

Review Accounting structure.

banking details on

systems maintenance

(performance)

Completeness of source

the accounting

Departmental fraud

Annual reporting

documents.

system

prevention

Safeguarding of

Loss control system.

Processing transfer

Departmental loss control

source documents

Cash Management.

payments and

Bank Reconciliation.

subsidies

PAYE/UIF Pay overs

Expenditure

Reconcile GL to FAR

Reporting

Allocation between capital and

Interim reporting on

current accounts

conditional grants

Liaison with internal and

Annual reporting on

external auditors

conditional grants

Interim financial statements

Safeguarding of

Annual Financial Statements

source documents

IAA information

Legislative

SUPPLY CHAIN

Environment

MANAGEMENT

Risk Strategy
Management

the IAA
Relationship

ASSET
MANAGEMENT

system

Year end closure

Month end closure
Petty Cash Management

Page 10 of 36

Movable Asset

Legislative Environment

Risk

Legislative Environment

Needs analysis

Management

Asset management plan

Annual Procurement Plan

Support

Internal and external

Funding

Risk

transfers of assets

Compilation of specifications and

Management

Physical verification of

terms of reference

Process

assets

Strategic sourcing

Identification of assets for

Provide secretariat services

disposals

Compilation of bid documents

Maintenance of asset

Receiving and opening of bids

Performance and

Evaluation and adjudication of bids

management of leasing

Compilation of prospective list of

process

providers for quotations

Facilitation and

Analysis of procurement request for

management of

quotation

safeguarding of assets

Sourcing suppliers for quotation

System Maintenance

Handling urgent and emergency

Reconciliation of asset

cases

Reporting on assets

Contract administration

Optimal utilization of

Supplier performance

systems

Managing contracts

Facilitate recording of Loss,

Requisition of goods and services

Damage or

Placing orders

mismanagement of Assets

Receiving goods

Immovable Asset

Goods distribution

Legislative Environment

Inventory management

Asset management plan

Warehouse management

Physical verification of

Stocktaking

assets

Matching documents

Maintenance of asset

Preparation of payment

Facilitation and

documentation

management of

Preparation for disposal

safeguarding of assets

Disposal process

Optimal utilization of

Control of disposal documentation

systems

Risk management of the SCM

Reporting on assets

SCM performance review

Reporting on SCM information
Safeguarding of SCM information
Optimum system utilisation

Competency Framework for Financial Management

Version 3: December 2010

2.4. Occupational Roles

Having identified the nine functions which make up public sector financial management it was
then necessary to examine the hierarchies within those functions. It is clear from the analysis in
the previous sub-section that there is a clear functional distinction between an employee
required to carry out financial accounting tasks, and one carrying out management accounting
tasks. However, it is also self-evident that there is a distinction within the financial accounting
function between the work of an employee charged with examining and recording source
documents into the accounting system, and one required to analyse and sign off the annual
financial statement. Before any detailed competencies could be defined therefore, it was
necessary to draw a second distinction between employees working within a defined function
but who are exercising different levels of responsibility.
To address this issue it was decided to divide each functional group into four levels of
responsibility these were defined as occupational roles. These four occupational roles are
directly related to levels of seniority within the organisational structure. Typical post levels in
public sector corresponding with these roles are listed in the table below.
Occupational Role
Occupational Role 1
Administrative
Occupational Role 2
Technical
Occupational Role 3
Supervisor (Tactical)
Occupational Role 4
Managerial (Strategic)

Examples of Relevant Positions

Clerk
Administrator
State Accountant
Senior State Accountant
Assistant Director (Assistant
Manager)
Deputy Director (Manager)
Director (Senior Manager)
Chief Director
Deputy Director General

Post levels
Post levels 1 - 6
Post levels 7 - 8

Post levels 9 - 12

Post levels 13 - 16

In carrying out this analysis it was recognised that individual departments and agencies within
the public sector at national and provincial levels have varying approaches to how they structure
the finance function into operational units, and how financial management tasks themselves are
distributed around individual posts within them. The Framework has therefore been developed
by specifying the tasks to be carried out within these nine functional groups in a way that is quite
independent of how they might be assigned between operating units and/or individual
employees. This approach affords public financial managers maximum flexibility in using the
Framework to provide a series of building blocks with which to define the competencies required
within the organisational and employment structures favoured by/familiar to them. The National
Treasury has developed a generic organisational structure for the CFOs office to guide
departments in this regard. (Annexure A attached)
2.5

Conclusion

The completion of this analysis provided three sets of building blocks on which the Framework
could be based:-

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Competency Framework for Financial Management

Version 3: December 2010

the underpinning knowledge of legislative frameworks and operational guidance required for
public financial managers to carry out their work effectively;
the nine functional areas into which financial management work can be classified; and
a measure of seniority within the functions to which the technical competencies could be
applied.

SECTION 3
Introduction to the Competencies Dictionaries
3.1

Introduction

From the start of the project it was always understood that the development of technical
competencies alone will not meet the needs of the financial management sector. Whilst for
most practitioners in the field, technical competencies in accounting, auditing or other financial
discipline are the predominant component of their work, other competencies which are
complementary to those of a technical nature are needed. This section of the document looks
at those other competencies and how they supplement the technical competencies.

3.2

Competencies Dictionaries

For the purposes of the Framework, distinction will be made between three types of
competencies - behavioural competencies, core competencies, and technical competencies.
The Framework therefore consists of three competency dictionaries. As indicated, the technical
competencies were developed as part of a detailed research and development approach.
The behavioural dictionaries were adopted from the Department of Public Service and
Administrations (DPSA) Competency Framework for Human Resource Management and
Development, and the core competency dictionaries were jointly compiled by the HR Connect
and CBMFM project teams.
The range and definitions of the competencies used in the framework are summarised in the
table below.
Type of Competency
Behavioural
Core
Technical

Definitions
Competencies which reflects the desired attributes across all
occupational levels and roles 4
Competencies that are shared across all financial management roles
(including Enterprise Risk Management (ERM), Supply Chain
Management and Internal Audit)
Functional/technical competencies that provide for different levels of
complexity described in accordance with occupational levels

NOTE: These Behavioural Competencies have been extracted from the Competency Framework for Human Resource Management and
Development compiled by the DPSA as these will apply across all Public sector Jobs. It is also acknowledged that at Occupational levels 3
and 4 certain core competencies from the Leadership Development Management Strategic Framework may apply these competencies will
not be duplicated in this document and are beyond the scope of the CBMFM project. The database of competencies, however, must allow for
these competencies to be linked to a post and, ultimately, to an individual for purposes of assessment, training and development.
4

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Competency Framework for Financial Management

Version 3: December 2010

3.3

Behavioural Competencies

The definition of a behavioural competency has been aligned with the DPSA Competency
Framework for Human Resource Management and Development. Behavioural competencies
refer to the ideal personal attributes or characteristics required for performing a particular job.
They are considered essential for all roles across the organisational levels in the public service,
regardless of their function. The behavioural competencies from the DPSA framework have
been adopted for the purposes of this project, as they also apply to financial management
across all roles and areas. According to the DPSA framework behavioural competencies are
categorized into the following two main groups.

Category

Competency Cluster
Self Awareness

Self Management
Emotional
Competencies

Social and cultural

awareness

Relationship
management

People skills
Professional conduct
Professional ethics

3.4

Competency Title
Emotional self awareness
Self confidence
Emotional self control
Trustworthiness
Conscientiousness
Adaptability/flexibility
Achievement drive
Initiative
Empathy
Organisational Awareness
Service Orientation
Developing Others
Conflict Management
Teamwork and Collaboration
Communication
Influencing Others
People orientation
Valuing diversity
Honesty
Punctuality
Responsiveness

Core Competencies

Core competencies are shared across all financial management roles and are categorised into
the following two clusters.
Category

Core Competencies

Competency Cluster
Senior Management
Service (SMS)

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Competency Title
Service delivery innovation
Client orientation and customer focus
Change management

Competency Framework for Financial Management

Version 3: December 2010

Generic

Communication
Knowledge management
Problem solving and analysis
Strategic capability and leadership
Programme and project management
Financial management
People management and
empowerment
Honesty and integrity
Management Skills
Applied strategic thinking
Technology applied
Financial management
Continuous improvement
Developing others
Diversity management
Change management
Information management
Materials or facilities utilisation
Conflict resolution
Problem analysis
Problem solving and decision making
Work output planning
Team work
Enterprise Risk Management (ERM)
Benchmarking
Procurement
Governance
Document management
Promote honest conduct
Communication Skills
Listening
Basic business writing
Advanced business writing
Minute taking
Chair meetings
Public speaking
Facilitation of groups
Computer Skills
Edit and utilise MS Excel spreadsheets
Prepare and use MS PowerPoint in
presentations.
Use job specific software programmes
Utilise MS Outlook to manage or plan
projects
Utilise MS Word to produce and edit

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documents
Customer Service Skills
Determine customer needs
Manage customer expectations
Address customer needs
Evaluate customer service

3.5

Technical Competencies

The research carried out by the CBMFM project has identified the following technical
competencies across the ten occupational functions (asset management competencies are in
two dictionaries movable asset management and immovable asset management). Each
function is divided into a series of competency clusters representing a major component of the
function. Each competency cluster is then broken down into one or more sub-components
(competency titles) against which the individual competencies have been defined.
Function
Competency Cluster
Associated Titles
Legislative regulatory
framework
Legislative Environment
Departmental policies and
procedures
Strategic planning
Annual performance plan
Planning
Management
Business and project financial
Accounting
planning
(Planning and
MTEF budgeting process
Budgeting)
Estimates of expenditure
(national and provincial)
Budgeting
Monthly cash flow and
adjusted monthly cash flow
Adjustment estimates
Rollovers
Monthly Reporting
In year monitoring reports
Annual Reporting
Annual report
Safeguarding of source
Control o source documentation
documents
Legislative regulatory
framework
Legislative Environment
Departmental policies and
procedures
Management of the movable
Planning
Movable Asset
asset management strategy
Management
Movable Asset Acquisition (by
Performance and management
purchase or donation to the
of the movable asset
department)
acquisition process
Performance and management
Internal Transfer
of the movable asset internal

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Function

Competency Cluster

External Transfer

Physical Verification

Disposal

Maintenance

Safeguarding

Theft and Losses

System Maintenance
Reconciliations

Reporting

Legislative Environment

Planning
Immovable Asset
Management
Physical Verification

Maintenance
Leasing

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Associated Titles
transfer process
Performance and management
of the movable asset external
transfer process
Performance and management
of the movable asset physical
verification process
Identification of movable
assets to be disposed of and
management of the disposal
process
Initiation and management of
the movable assets
maintenance process
Facilitation and management
of the safeguarding of movable
assets
Facilitation of the recording of
the theft/loss of movable
assets
Maintenance of the movable
asset register
Performance and maintenance
of the annual movable asset
register reconciliation
Performance and management
of the monthly, quarterly and
annually on movable assets
Legislative regulatory
framework
Departmental policies and
procedures
Development and
implementation of the
immovable asset management
strategy
Performance and management
of the immovable asset
physical verification process as
per the user asset
management plan
Manage the departmental
immovable assets
maintenance process
Management of the lease
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Function

Competency Cluster

Legislative Environment

Planning
Revenue
Management

Collection and Recording of

Revenue
Reconciliation

Safeguarding

Monthly reporting
Legislative Environment

Processing of Payments

Expenditure
Management
Compensation of Employees

Transfers and subsidies

Goods and services

Control of source documentation

Monthly reporting

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Associated Titles
assets
Legislative regulatory
framework
Departmental policies and
procedures
Departmental revenue
sourcing, fees and tariffs
Revenue collection
Accounting for revenue
Banking
Reconciliation of revenue
Safeguarding of cash, source
documents and face value
forms (including of cash on
hand and other face value
documents received)
Revenue reports
Legislative regulatory
framework
Departmental policies and
procedures
Verification of source
documentation
Processing of banking details
on the accounting system
Processing of transactions on
the accounting system
Interface of payroll into
accounting system
Processing of compensation of
employee costs outside the
payroll system
Processing of compensation of
employee costs on the payroll
system
Certification of payroll
Processing transfers and
subsidies
Processing of goods and
services advances
Processing of goods and
services claims
Safeguarding
of
source
documents
Expenditure reports

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Function

Competency Cluster
Interim reporting
Annual reporting

Legislative Environment

Departmental Accounting
Structure

Control of Source
Documentation
Suspense Accounts
Salary Payovers
Interdepartmental Accounts

Financial
Accounting

Management of Debtors

Banking

Liability Management
Petty Cash
Losses and Damages
Donor Funding
Audit
Unauthorised Expenditure,
Fruitless and Wasteful
Expenditure and Irregular
Expenditure
Gifts, Donations and
Sponsorships
Financial Systems

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Associated Titles
Interim report on conditional
grants
Annual reporting on conditional
grants
Legislative regulatory
framework
Departmental policies and
procedures
Establishment of the
accounting structure
Maintenance of the accounting
structure
Safeguarding of source
documents
Completeness of source
documentation
Clearing suspense accounts
PAYE and UIF
Annual PAYE submission
Other salary payovers
Clearing of interdepartmental
accounts
Debt take on
Recovery of debts and
allocation of monies received
Debt write off
Bank interface exception
reports
Bank reconciliation
Cash management
Accounting for departmental
liabilities
Petty cash management
Loss control register
Accounting for donor funding
Liaison with internal and
external audit
Unauthorised expenditure,
fruitless and wasteful
expenditure, irregular
expenditure
Granting or receipt of gifts,
donations and sponsorships
Conduct appropriate system
maintenance and monitoring

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Function

Competency Cluster
Monthly reporting
Interim reporting
Annual reporting

Legislative Environment

Demand Management

Acquisition Management
Supply Chain
Management

Logistics Management

Disposal Management

Risk Management
Performance Management

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Associated Titles
Month end closure
Interim financial statements
Year end closure
Annual financial statements
Legislative regulatory
framework
Departmental policies and
procedures
Needs analysis
Funding
Compilation of specifications
and/or terms of reference
Compilation of bid
documentation
Receipt and opening of bids
Evaluation and adjudication of
bids
Contract management
Compilation of a list
prospective service providers
for quotations
Analysis of procurement
requests for quotations
Sourcing suppliers for
quotations
Handling urgent and
emergency cases
Requisition of goods and
services
Placing orders
Receiving goods
Goods distribution
Warehouse management
Stock taking
Matching documentation
Accounts payable
Preparation for disposal
Disposal process
Control of disposal
documentation
Risk management of the SCM
System
SCM Performance Review

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Function
Internal Audit

Internal Control

Competency Cluster

Associated Titles
Legislative regulatory
framework
Legislative Environment
Departmental policies and
procedures
Establishment of the IAA
Professional ethics
Standing of the IAA
Strategic Management of the
Risks of the IAA
IAA
Quality Assurance and
Improvement Programme
(QAIP)
Combined Assurance Model
Audit committee
Relationship Management
External Audit
Internal role players
Strategic plan
Planning the IAA Activities
Resources management
Corporate Governance
Enterprise Risk Management
Nature of Work
(ERM)
Internal control
Engagement planning
Performing the engagement
Internal Audit Assurance
Process
Reporting the results
Monitoring progress
Opportunities for improvement
Consulting Services
Types of services
Legislative regulatory
framework
Legislative Environment
Departmental policies and
procedures
Establishment of an integrated
internal control system
Internal Control System
Delegations framework
Assurance services facilitation
Oversight and other related
Departmental oversight and
committees
other related committees
Departmental governance
Governance Frameworks
frameworks
Manage financial information
Financial Information
retention
Fraud Prevention
Departmental fraud prevention
Manage the departmental loss
Loss Control
control system
Financial and financial related
Inspect effectiveness of

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Function

Enterprise Risk
Management (ERM)

Competency Cluster
Systems

Associated Titles
controls in respect of financial
and financial related systems
Legislative regulatory
framework
Legislative Environment
Departmental policies and
procedures
Development of Enterprise
Risk Management (ERM)
Risk Strategy Management
strategic vision and plan
Strategic management
Development and
implementation of Enterprise
Risk Management (ERM)
framework
Enterprise Risk Management
Establishment of appropriate
(ERM) Support
Enterprise Risk Management
(ERM) structures and reporting
lines
Relationship management
Internal environment
Setting objectives
Risk identification
Risk assessment
Enterprise Risk Management
Risk response strategy
(ERM) Process
Control activities
Monitoring and evaluation of
Enterprise Risk Management
(ERM) effectiveness

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SECTION 4
Behavioural and Core Competencies
4.1

Introduction

This section of the document deals with the competencies imported from other frameworks. It
lists in tabular form the detail of the behavioural and core competencies regarded as essential to
the successful execution of various tasks in the financial management field.

4.2

Behavioural Competencies Dictionary

The behavioural competencies related to public financial management have been adopted from
the Competency Framework for Human Resource Management and Development which was
developed by the DPSA.
The behavioural competencies are as follows.
Competency Title
Definition

Desired attributes

Emotional self awareness

The ability of an individual to recognize he's/her own emotions and their
effects. Being able to recognize how emotions affect one's work
performance.
Is aware of own feelings
Knows why feelings occur
Understands implications of own emotions

Competency Title

Self Confidence

Definition

The ability to believe in one's ability to accomplish a task and

acknowledgement that one is the best for the job.

Desired attributes

Demonstrates confidence in oneself and in ones ability to do work

and render professional service
Presents him/herself in an assured and unhesitating manner
Stands out in a group
Believes he/she is among the most capable for a job

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Competency Title
Definition

Desired attributes

Competency Title
Definition

Desired attributes

Emotional self control

The ability to keep one's needs and emotions under control. It is being
able to restrain negative actions when provoked and faced with
opposition or hostility from others, or when working under pressure.
Plans and conducts work effectively to avoid stress and identifies
stress related behaviour promptly
Displays impulse control and self discipline
Stays balanced and positive, even in trying moments

Trustworthiness
The ability to take action that is consistent with what one says and
values that are displayed. It includes communicating intentions, ideas
and feelings openly and directly and welcoming openness and honesty
in others.
Build a relationship of trust with colleagues and clients
Is authentic (what you see is what you get
Takes tough, principled stands, even if they are unpopular
Confronts unethical action in others

Competency Title

Conscientiousness

Definition

The ability to take responsibility for personal performance and working

in a meticulous and organized manner.

Desired attributes

Follows through on commitments and promises

Is meticulous in his/her work
Displays attention to detail
Will complete a task even whilst experiencing challenges without
being constantly reminded

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Competency Title
Definition

Desired attributes

Competency Title

Definition

Desired attributes

Adaptability/Flexibility
The ability and willingness to be flexible, to adapt to and work
effectively within a variety of changing situations and with various
individuals and groups.
Is adaptive to different working arrangements, people and
environments and sustains service delivery within a changing
environment
Effectively copes with multiple demands
Willingness to change own ideas or perceptions on the basis of new
information or evidence
Easily handles shifting priorities and rapid change
Adapts plans, behaviour, or approaches to fit major changes in
situations

Achievement Drive
The ability to show concern for working towards a standard of
excellence. This standard may be a personal need to improve one's
performance over past accomplishments or wanting to surpass one's
greatest achievement.
Anticipates obstacles to a goal
Takes calculated risks
Sets measurable goals
Works towards a standard of excellence and continuous
improvement

Competency Title

Initiative

Definition

The ability to identify a problem, obstacle or opportunity, act upon it;

and be willing to be held accountable for one's own actions and ideas.

Desired attributes

Acts rather than waits for someone to give direction

Seeks information in innovative ways
Consistently strives to perform better at all times, experience new
challenges as opportunities
Shows a high level of creativity
Volunteers for additional responsibility

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Competency Title
Definition

Desired attributes

Competency Title
Definition

Desired attributes

Competency Title

Definition

Desired attributes

Empathy
The ability to understand other people. To hear and understand
accurately unspoken or partly expressed thoughts, feelings and
concerns of others. This competency also includes a measure of crosscultural sensitivity.
Accurately reads peoples moods or nonverbal cues
Respects and relates well to people of diverse backgrounds
Listens attentively to others
Render service in a manner that demonstrates compassion

Organisational Awareness
The ability to act with an understanding of the department, government
processes and the "power" relationship in one's own group or
department and to identify the decision makers in the department.
Understands the department and government structures, processes
and inherent limitations
Accurately perceives key power relationships in groups or the
department
Understands the different values and cultures of others and how
those affect the way people act and behave
Understands how to interact with senior officials and management

Service Orientation
The ability of an individual to be driven by the desire to help or serve
others (within the department or the public) in order to meet their
needs. This competency is not just labour reacting to requests of
others; it's about being proactive in providing the best service with
limited resources and to make it as pleasant as possible putting the
customer at ease.
Is familiar with the Batho Pele principles and constantly strive to
apply these principles
Obtains understanding of other's needs and requirements
Matches his/her services as far as possible to others' needs
Makes him/herself available to assist others

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Competency Title
Definition

Desired attributes

Competency Title

Definition

Desired attributes

Developing Others
The ability to foster the long-term learning or development of others. Its
focus is on the developmental intent and effect rather than on the
formal role of training.
Assists others to identify developmental needs and possible
interventions to address the needs
Mentors or coaches others
Recognizes specific strengths in others
Fosters continuous learning and development of others

Conflict Management
The ability to handle difficult individuals, groups of people, or tense
situate with diplomacy and tact. This competency entails focusing on
the issues rather than the people and working to eliminate the bad
feelings.
Brings disagreement out in the open
Helps other to work through conflicts an find solutions
Communicates the positions of those involved in a conflict to all
concerned
Is objective when attending to conflict situations

Competency Title

Team Work and Collaboration

Definition

The ability to work cooperatively with others, being part of a team, and
working together.

Desired attributes

Maintains collaborative working relationships

Builds team identity and spirit
Promotes a friendly and cooperative climate in groups or the
organisation
Has positive expectations of the team
Has the ability to influence and motivate others to achieve targets

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Competency Title

Influencing Others

Definition

The ability to persuade, convince, or impact others to support a

particular plan or idea.

Desired attributes

Uses persuasion techniques in a discussion or presentation

Anticipates how people will respond to issues
Knows how to propose concrete solutions

Competency Title

People Orientation

Definition

The ability to honour the dignity of individuals irrespective of their

positions.

Desired attributes

Has empathy and concern for others

Seeks to empower others and generate opportunities for growth
and development
Only looks at the merit of individuals and remains unbiased
Is polite, leads by example and encourages others through positive
reinforcements

Competency Title

Valuing Diversity

Definition

The ability to acknowledge and recognize the existence of diversity in

the workplace and management thereof.

Desired attributes

Knows and understands diversity in people

Able to value diversity in the course of providing a service and
relating with clients and colleagues alike
Works effectively and co-operatively with people of diverse
intellectual/physical capabilities or racial, cultural and gender
backgrounds in order to create, participate in and promote
harmonious and supportive relationships with others
Shows tolerance for different behaviours, practices and attitudes of
others stemming from their social, gender, cultural and religious
backgrounds

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Competency Title
Definition

Desired attributes

Honesty
The ability of an individual to display and build the highest standards of
ethical and moral conduct in order to promote confidence and trust in
the public service.
Is open and transparent when dealing with people, management
and departmental resources
Is incorruptible, principled and truthful to themselves and others
Is able to accept where mistakes have been made and is
committed to rectifying them and work towards avoiding doing the
same in the future

Competency Title

Punctuality

Definition

The ability to complete a required task or fulfil an obligation before or

on a previously designated time.

Desired attributes

Keep to agreed times and dates

Carries out designated tasks accurately and timeously
Adheres to working hours
Is available for appointments as agreed

Competency Title

Responsiveness

Definition

The ability to readily react to suggestions, influences, appeals and/or

efforts in an appropriate manner

Desired attributes

4.3

Responds promptly and sensitively to the service and personal

needs of the client
Embrace the spirit of Batho Pele
Go the extra mile in addressing the delivering of services as fast as
possible whilst observing establish prescripts governing finance in
the public services
Remain cordial and calm when under pressure to respond

Core Competencies Dictionary

The core competencies related to public financial management have been adopted from the
SMS Core Competency Framework and the Generic Skills identified jointly by the HR Connect
and CBMFM projects.
The Core Competencies have been categorised into two clusters:
SMS Core Competencies
Generic Competencies

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4.3.1

SMS Core Competencies

Competency
Title

Definition

Service Delivery
Innovation

Champions new ways of delivering services that contribute to the

improvement of organisational processes in order to achieve
organisational goals.

Client
Orientation and
Customer Focus

Willing and able to deliver services effectively and efficiently In order

to put the spirit of customer service (Batho Pele) into practice.

Change
Management
Communication
Knowledge
Management
Problem Solving
and Analysis
Strategic
Capability and
Leadership
Programme and
Project
Management
Financial
Management
People Management and
Empowerment
Honesty and
Integrity
4.3.2

Initiates, supports and champions organizational transformation and

change in order to successfully implement new initiatives and deliver
on service delivery commitments
Exchanges information and ideas in a clear and concise manner
appropriate for the audience in order to explain, persuade, convince
and influence others to achieve the desired outcomes.
Obtains, analyses and promotes the generation and sharing of
knowledge and learning in order to enhance the collective knowledge
of the organisation.
Systematically identifies, analyses and resolves existing and
anticipated problems in order to reach optimum solutions in a timely
manner.
Provides a vision, sets the direction for the organization and/or unit
and inspires others to deliver on the organisational mandate
Plans, manages, monitors and evaluates specific activities in order to
deliver the desired outputs and outcomes.
Compiles and manages budgets, controls cash flow, institutes
Enterprise Risk Management (ERM) and administers tender
procurement processes in accordance with generally recognised
financial practices in order to ensure the achievement of strategic
organisational objectives.
Manages and encourages people, optimises their outputs and
effectively manages relationships in order to achieve organisational
goals.
Displays and builds the highest standards of ethical and moral
conduct in order to promote confidence and trust in the Public
Service.

Generic Competencies

The generic Competencies have been categorised into four skills categories;
Management Skills
Communication Skills
Computer Skills
Customer Service Skills

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Competency Title
MANAGEMENT SKILLS
Applied Strategic Thinking
Technology Applied

Financial Management

Continuous Improvement

Definition
Define and align the work-unit's responsibilities with the entirety of the
organisations short- and long-term goals and objectives.
Utilise management information systems and other technological
resources that meet the business unit's needs
Manage the budgetary and in year monitoring process (prepare,
implement allocated budget & monitor expenditure) and ensure the use
of internal financial controls in accordance with relevant legislative
framework.
Monitor and assess work processes and output, and recommend /
initiate improvements.

Developing Others

Help people to identify areas for development and encourage/support

them to utilise development opportunities.

Diversity Management

Value cultural and other differences and foster an environment in which

people can work together.

Change Management

Identify and explain the changes required to improve operations, and

obtain support from stakeholders to participate in implementing them.

Information Management

Collect, analyse and translate data and information into knowledge

(policies and standard operating procedures) for current and future
problem-solving and decision-making.

Materials or Facilities
Utilisation
Conflict Resolution
Problem Analysis
Problem Solving and
Decision Making
Work Output Planning
Team Work
Enterprise Risk
Management (ERM)
Benchmarking
Procurement
Governance
Document Management

Materials, facilities and equipment required for job specific output are
planned for, maintained and replaced in time.
Bring others together and try to reconcile differences.
Identify and explain the causes and impact of a problem.
Consider all possible solutions to a problem, select the best and apply
it.
Identify and prioritise work specific goals and organise resources to
achieve them.
Individual behaviour contributes positively to the relations in the team
and its performance.
Identify, assess and prioritise risks and determine how best to
minimise, monitor and control the probability and/or impact.
Evaluate internal processes and practices against identified best
practices and standards.
Procure goods and services on behalf of the organisation in
accordance with departmental policies and procedures.
Maintain a structured and transparent operating environment through
the development and implementation of policies, procedures,
delegations of authority and rules of conduct.
Implement and maintain systems to track, store and safeguard records
that are indexed and retrievable.

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Promote Honest Conduct

Display and build high standards of ethical and moral conduct in order
to promote confidence and trust in the public service

COMMUNICATION SKILLS
Listening

Listen to others and ask relevant questions to make sure that one
understands the other

Basic Business Writing

Write basic business documents (such as completing forms, templates,

e-mails, memos and internal letters) in a way that others understand.

Advanced Business Writing

Minute Taking
Chair meetings
Public Speaking
Facilitation of Groups

Write advanced business documents (such as information briefs,

reports, submissions and parliamentary reports) that require some
level of interpretation of data in a way that others understand.
Record the proceedings, discussion and decisions of a meeting in
minutes of a meeting.
Facilitate/chair meetings in a manner that ensure achievement of
meeting objectives.
Prepare and deliver clear and effective oral presentations to individuals
and groups regarding work-unit or organisational issues.
Apply appropriate facilitation tools and techniques to enhance group
interaction and achievement of goals.

COMPUTER SKILLS
MS Excel

Edit and utilise MS Excel Spreadsheets.

MS PowerPoint

Prepare and use MS PowerPoint in presentations.

Software programmes

Use job specific software programmes.

MS Outlook

Utilise MS Outlook to manage or plan projects.

MS Word

Utilize MS Word to produce and edit documents.

CUSTOMER SERVICES SKILLS

Interact with internal and external customer in order to ensure a
Determine Customer Needs common understanding of the issues or queries to be resolved or
service required.
Manage Customer
Clearly define services available to address and manage customer
Expectations
expectations.
Actively look for ways to solve customer problems and to address
Address Customer Needs
needs and expectations.
Monitor and evaluate customer feedback and take corrective action (if
Evaluate Customer Service
required).

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SECTION 5
The Technical Competencies
5.1

Introduction

This section of the document deals with the technical competencies developed specifically for
financial management which it looks at in much greater detail than was intended in Section 3. It
then goes on to outline the technical competencies themselves which are unique to various
types of financial management specialisms found in the government sector.
These
competencies are the ones which are regarded as essential to the successful execution of
various tasks in the financial management field.

5.2

Definition

The definition of the competencies is those unique competencies that are relevant to a specific
job and which differ according to the content of the job. This definition has two important
implications. First, it draws a distinction between job-specific competencies and what have
been defined earlier as generic competencies competencies which are commonly found
across a wide range of jobs. Secondly, it also makes clear that the competences required of
financial management specialists vary significantly according to the role they are playing in two
respects:the technical content of the work being carried out: and
The level of responsibility at which it is being carried out.
To create a competencies Framework which meets the needs of all employees exercising
specialist financial management skills therefore requires an analysis which reflects these two
distinctions differences in function; and differences in levels of responsibility. The arguments
for these distinctions were explored previously in sub-sections 2.3 and 2.4 above.

5.3

Knowledge Requirements

Sub-section 2.2 above set out a list of the underpinning legal and regulatory knowledge which
influenced the development of the Framework. However, the knowledge specified there runs
right across all public financial management functions and in all but a very small number of
cases is not specific to any one function or level of responsibility. It has therefore been
essential as part of the competency development process to specify in more detail how these
knowledge requirements impact on the competency requirements in three respects:the application of particular elements of knowledge and understanding to specific functions
(e.g. to which functions is the Division of Revenue Act relevant) ;
the level of detail required (e.g. which sections of the Public Finance Management Act apply
to which tasks);
the depth of knowledge needed for successful completion of the task (eg how comprehensive
an understanding of particular Treasury Regulations does an employee require).
To deal with this matter, the knowledge requirements have been applied in the same way as the
occupational roles and defined at four levels. In general the intention is that the depth of
knowledge and understanding required is directly related to the equivalent occupational level

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(an employee at occupational level 3 would be expected to possess applicable knowledge and
understanding at level 3 in the knowledge hierarchy). In general this is the case, but in some
circumstances the specified level of knowledge does differ from the occupational role where a
greater or lesser degree of understanding is deemed to be necessary than would normally be
applied for that occupational role. This situation is particularly prevalent in the accounting
functions.
To assign particular knowledge requirements to specific occupational and functional roles it is
essential to define what constitutes each level of knowledge/ understanding. The following table
sets out the definitions.
Knowledge Descriptors
Knowledge level 1
Knowledge level 2
Knowledge level 3
Knowledge level 4

5.4

Requires a working knowledge with a practical

understanding to be applied in straightforward
circumstances
Requires a working knowledge with a good understanding
to be applied in circumstances of limited complexity
Requires a thorough knowledge with an in-depth
understanding to be applied in complex circumstances
Requires an expert knowledge with a comprehensive
understanding to be applied in highly complex
circumstances

Assumptions Underlying the Dictionaries

The following assumptions were made and apply to all technical dictionaries in the Framework.
All dictionaries were assumed to apply to a generic department. This was necessary due to
the different sizes and organisation structures applicable to national and provincial
departments see paragraph 2.3 above.
Internal Audit and Enterprise Risk Management (ERM) units are likely to report outside the
span of the Chief-Financial Officers office - see paragraph 2.3 above.
All dictionaries specify minimum requirements for the fully competent discharge of a task.
They do not necessarily reflect what is happening at present.
There is generally a direct relationship between the level of knowledge and the occupational
role. In other words, the higher the level of seniority of the employee the greater will be both
the level of skill and the extent and depth of knowledge required.
At the same time, it has been recognised that in some instances incumbents in particular
roles may need a greater (or lesser) degree of knowledge than would normally be expected
at that level where this situation has been identified it has been allowed for in the
knowledge statements in the dictionaries.
The current basis of accounting (modified cash basis) will not be replaced in the near future.
This assumption was necessary because a change to accruals accounting would have a
marked effect on the content of some dictionaries.
The policy and oversight roles of National and Provincial Treasury Departments are excluded
from the dictionaries.

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Trading entities, which must follow the accruals basis of accounting, were excluded from the
dictionaries until a later stage in the development process.
The sequence of sub-functions in National Treasury frameworks has been followed in the
CFFM. Where no such frameworks have been published, the sequence followed in the
Treasury Regulations was applied.

5.5

Limitations in the Scope of the Dictionaries

The following limitations in the scope of the Framework should be noted.

All posts in the financial management/Internal Audit/Enterprise Risk Management (ERM)
functions have been collapsed into four occupational roles (see sub-section 2.4 above). The
result is to generalise certain competencies, but by doing this the complexity of the
Framework is substantially reduced without a significant loss in its accuracy.
The Framework covers staff within the office of the CFO, and in Internal Audit and Enterprise
Risk Management (ERM). The definition of the ten dictionaries was aligned to the generic
functional structure as presented in sub-section 2.3 above.

5.6

Explaining the Dictionaries

Apart from the common Legislative Environment competency (see 5.7 below), all competency
clusters and competency titles are determined by the requirements of the function itself. Each
dictionary has been developed by reference to the requirements of the function to which it refers
and has been researched and structured in accordance with the principles set out in this paper.
In order to assist users of the individual dictionaries, an explanatory note has been drafted for
each dictionary which sets out:how the dictionary was developed,
the definition and scope of the dictionary,
any assumptions made in creating the dictionary,
a description of the structure of the dictionary,
summary definitions of the terminology used in respect of the knowledge, skills and
competencies contained in the dictionary, and
a note on the use and implications of generic competencies.
The narrative section of the introductory note is supplemented by three tables:Table 1 detailed definitions of terms used in the dictionary,
Table 2 the structure of the dictionary (competency clusters and competency headings)
and occupational levels to which they each relate,
Table 3 a summary of the general and background knowledge required for the dictionary
divided between:financial legislation,
other legislation,
internal regulations and guidance.

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external standards and guidance, and

other relevant knowledge.
Copies of all eleven explanatory notes are attached as appendices to this report.

5.7

Structure and Content of the Dictionaries

All eleven dictionaries have a common format which is summarise in the table below.
Description
Competency Cluster
Competency Title
Specific Knowledge
Statement

Knowledge Specification

Skills Requirement

Skills Specification

Definition
High level segment of the function.
A short description defining the specific competency of the
sub component.
A specification of the underpinning knowledge required
under each competency title
Statements of the level of knowledge/understanding
required under each occupational role within each
Competency Title. (Where no occupational role is detailed
under an individual competency title, no knowledge
statement is specified.)
Statement of the skills required within each occupational
role and competency title.
Statements of the competencies required under each
occupational role within each Competency Title. (Where
no occupational role has been identified under an
individual competency title, no competency statements are
specified.)

Each competency dictionary is presented in a detailed (standalone) format and defines the
relevant skills and knowledge required to perform the specific functions for the relevant
occupational role. The dictionaries are stored electronically in an Access database hard
copies in pdf format are attached to this document as Appendices 10 to 18.
There is one component which is common to all eleven (11) dictionaries - the opening
competency cluster entitled Legislative Environment. In each case it is divided into two
competency titles:legislative regulatory framework,
departmental policies and procedures.
The following issues should be noted about this competency cluster.
The Knowledge Component for this competency cluster has been standardised for all
technical dictionaries as it applies to them all in the same way.
Competency Title : Legislative regulatory framework
Competency Definition: This is the ability to understand, interpret and apply relevant
legislation, national policies, regulations, frameworks and guidelines.

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Competency Title: Departmental policies and procedures

Competency Definition: This is the ability to develop and implement relevant departmental
policies and procedures
The Knowledge Component for the Competency Title: Departmental Policies and Procedures
for all dictionaries have been divided into 3 knowledge areas for all frameworks:
departmental policies and procedures,
delegations of authority,
principles of internal control (where relevant).
The Skills description for the Legislative Environment competency will be the same for all the
dictionaries, except in context; e.g.
Occupational Level 1: Perform Management Accounting (Planning and Budgeting)
activities in compliance with all relevant legislation and national policies, regulations,
frameworks and guidelines.
Occupational Level 2: Check compliance with legislation and national policies, regulations,
frameworks and guidelines applicable to Management Accounting (Planning and
Budgeting).
Occupational Level 3: Monitor compliance with all legislation, regulations, frameworks and
guidelines applicable to Management Accounting (Planning and Budgeting).
Occupational Level 4: Manage compliance with all legislation, regulations, frameworks
and guidelines applicable to Management Accounting (Planning and Budgeting).
The Skills Description for Departmental Policies and procedures will be the same for all the
dictionaries, except in context; e.g.:
Occupational Level 1: Implement Management Accounting (Planning and Budgeting)
policies and procedures.
Occupational Level 2: Supervise Management Accounting (Planning and Budgeting)
policies and procedures.
Occupational Level 3: Develop and review Management Accounting (Planning and
Budgeting) policies and procedures.
Occupational Level 4: Analyse and manage Management Accounting (Planning and
Budgeting) policies and procedures.

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