The Social Assistance Act 13 of 2004 makes provision for social assistance in the form of older person’s grant, disability grant, child support grant, foster care grant, war veteran grant, care dependency grant and social relief of distress. The provision of a disability grant is prescribed in Section 9 of the afore-mentioned Act which sets out the qualifying criteria for a disability grant which stipulates that the applicant for a disability grant should have attained the prescribed age at the time of application. The Act further prescribes that, owing to the applicant’s physical or mental disability, which is unable to secure employment or profession to enable him/her to provide for his/her maintenance, may also submit an application. The purpose of the study was to “Evaluate the policy regulating access to South African Social Security Agency’s disability grant in Umlazi Township”. The focus is on the Umlazi Township in the eThekwini Metropolitan Municipality in the KwaZulu-Natal Province. The data collection techniques used in the collection of data was qualitative in nature. A semi-structured questionnaire with a mixture of a five-point Likert scale and open-ended questions was administered. The major findings of the study included the lack of policy for the disability grant, the lack of relevant training for staff and medical practitioners, the lack of community engagement and awareness, medical practitioners who use their discretion to make recommendations to the South African Social Security Agency (SASSA) administrators, the risk of inclusion and exclusion errors caused by poor gate-keeping, the impact of poverty, unemployment and the chronic illnesses resulting to demand for disability grants. / MA (Public Administration), North-West University, Potchefstroom Campus, 2015

The Social Assistance Act 13 of 2004 makes provision for social assistance in the form of older person’s grant, disability grant, child support grant, foster care grant, war veteran grant, care dependency grant and social relief of distress. The provision of a disability grant is prescribed in Section 9 of the afore-mentioned Act which sets out the qualifying criteria for a disability grant which stipulates that the applicant for a disability grant should have attained the prescribed age at the time of application. The Act further prescribes that, owing to the applicant’s physical or mental disability, which is unable to secure employment or profession to enable him/her to provide for his/her maintenance, may also submit an application. The purpose of the study was to “Evaluate the policy regulating access to South African Social Security Agency’s disability grant in Umlazi Township”. The focus is on the Umlazi Township in the eThekwini Metropolitan Municipality in the KwaZulu-Natal Province. The data collection techniques used in the collection of data was qualitative in nature. A semi-structured questionnaire with a mixture of a five-point Likert scale and open-ended questions was administered. The major findings of the study included the lack of policy for the disability grant, the lack of relevant training for staff and medical practitioners, the lack of community engagement and awareness, medical practitioners who use their discretion to make recommendations to the South African Social Security Agency (SASSA) administrators, the risk of inclusion and exclusion errors caused by poor gate-keeping, the impact of poverty, unemployment and the chronic illnesses resulting to demand for disability grants. / MA (Public Administration), North-West University, Potchefstroom Campus, 2015

Magister Artium - MA / Cash transfers continue to be one of the tools used by many developing countries in order to alleviate poverty. South Africa was not left behind in applying this system. In 1998, the Government of South Africa introduced cash transfer programs in order to replace the old Social Maintenance Grant (SMG) that was available to single mothers when their husbands: die, get imprisoned, disabled or are untraceable. Also, this grant was supporting poor children during the apartheid era. In terms of children, the SMG did not achieve enough coverage, for instance, by 1990, it had assisted only 0.2% of African children and 1.5% of White children as well as 4.0% of Indian children and 4.8% of Coloured children (SASSA, 2012). However, the new democratic government managed to introduce a new program, which has now shown a very large achievement and has become one of the best social protection systems in Africa (UNICEF, 2012). Also, the new democratic government managed to expand the coverage to the children from age 0-16 to children of age18 years, including refugee children. With regards to refugees, after the fall of apartheid, the democratic Government of South Africa opened its doors to migrants and refugees. These refugees include children who are the most vulnerable persons. As such, in the first part of 2012, the Government of South Africa decided to provide and promote the well-being of refugee children, particularly those who are exposed to vulnerable conditions and living in poverty (CoRMSA, 2007). Despite the provision of the Child Support Grant for refugees, the beneficiaries of the grant are still facing many challenges especially those who have a low income. The study explores the perceptions of the caregivers of refugee children in Cape Town on the utility of the grant. The study adopts a qualitative research approach which is exploratory and descriptive in nature. In this regard, this study draws on in-depth interviews, questionnaires and focus group discussions with women caregivers of the refugee children. In-depth interviews were conducted with 28 women participants who come from different countries but live in Cape Town, who were selected by using the snowballing sampling technique. The findings reveal that the grant was used for educational expenses and for food or clothing. The study also finds that the grant provides households with income security, improves school attendance and contributes towards improved access to health care and transport. However, the study also showed that there were challenges associated with the provision of the grant. Firstly, some of the caregivers reported irregularities of the system and waiting in long queues. Secondly, the caregivers reported inadequacy of the grant. Lastly, the receivers of Child Support Grant for refugees noted that documentation required by the South African Social Security Agency (SASSA) is also another major challenge they are facing. Unemployment and accommodation are also mentioned as the challenges the caregivers of refugees’ children face. The majority of them stated that finding a job in South Africa is not easy. Furthermore, the caregivers reported the issue of finding a good place to rent. In terms of accommodation, the majority of the caregivers stated that landlords require many papers which they do not have and they cannot afford the rent required by them. The recommendations made are that participants felt that, they wish the Government of South Africa can allow them to work, as the majority of them have qualifications. However, others felt that it will be a good idea if the Government of South Africa increases the size of the grant. The SASSA staff advised that the caregivers of refugee children must submit the entire set of documentation required in order to receive or to apply for the Child Support Grant on time. The study concludes that the Child Support Grant for refugees provides children with a safety net and enables them to access basic services. However, this program needs to be monitored and evaluated in order for the service to be better rendered. The findings of this study have the potential to influence social welfare policy-makers to address the challenges associated with the provision of the grant. The findings of this study would also allow the policy makers to establish ways of ensuring the sustainable provision of the grant. The outcomes of this study will also have the potential to allow the policy makers to create ways of ensuring the sustainable provision of the Child Support Grant for refugees.

Poverty and inequality remain high in South Africa. Social grants are a mechanism implemented by the government to eradicate poverty. Post-apartheid South Africa has achieved significant transformation to adjust the ills imposed by the previous administration. Part of this transformation includes the transformation of the public service to render services effectively, efficiently and ethically. The focus of this study was to investigate how the administration of the Old Age Grants influences the livelihoods of beneficiaries in the Kgautswane rural community. Policy without effective, efficient and ethical implementation is as much use as none at all. The study investigated how policies of social security are implemented by people into practices that influence the quality of lives of beneficiaries. In the past, the use of grants was constrained by the complexity of the application process and onerous documentation requirements. This meant that many of those eligible for grants were not receiving them. Application was also complicated by the fact that the Department of Social Development, responsible for the administration of the grants, had inadequate capacity. In recognition of these constraints, the government endeavoured to simplify the grant administration process by establishing South African Social Security Agency (SASSA), an agency that is responsible for administering social grants. The Department of Social Development retained responsibility for policy development. Alleviating poverty will remain a key challenge for government. Social welfare is a necessity for South Africa as developmental state, but this implies that there is a need for a concerted effort by government to ensure the appropriate administration of this system to the benefit of the country, including the tax payers who fund the system. Beneficiaries remain dependent on the system for their continued livelihood, and the effective, efficient and ethical administration of the system will contribute to the development of a capable state, able to sustain the social contract with its citizens. / M Development and Management, North-West University, Potchefstroom Campus, 2015

After coming into government in 1994, the African National Congress (ANC) committed and became a signatory to some of the international, regional and national instruments for human rights and social security such as the International Covenant on Economic, Social and Cultural Rights (ICESCR). The Constitution of the Republic of South Africa, 1996 (Section 27(1) (c)), makes specific provision for the promotion and recognition of human rights such as social and economic rights, provision of health, water, shelter and social security. This includes provision for appropriate social assistance to people who are unable to support themselves and their dependants. For human rights to be effectively realised, policies governing the administration of social grants needed to be updated to address all the inequalities of the past and poverty. Before 1994, the formulation and operationalisation of policy in South Africa was characterised by a lack of transparency, while participation and the inclusion of all affected stakeholders was limited. To address this situation, the primary objective of this study was to develop a policymaking framework for the effective implementation of social assistance by the Department of Social Development (DSD) and the South African Social Security Agency (SASSA). The study included an assessment of the extent to which the existing policy-making framework for social assistance in South Africa has affected policy implementation within and between SASSA and DSD. To achieve this primary objective, a number of secondary objectives had to be achieved. These included: • To explore and conduct a literature survey on the prevailing theories and models of the existing theoretical framework and principles of the public policy-making process and policy implementation; • To analyse statutory, regulatory requirements and guidelines defining the functionality and relationship between DSD and SASSA in the implementation of the social assistance programme; and • To develop guidelines and propose key recommendations on how DSD and SASSA can improve on policy-making processes to achieve a more effective implementation of the social assistance programme. A case study design was followed for data collection, with SASSA Gauteng region as case study. Data was collected by means of interviews using an interview schedule, and was conducted with both regional and local office staff as units of analysis. The empirical findings emanating from the interviews indicated that, although there is some collaboration between DSD and SASSA during the policy-making processes, there are strong indications that this is not cascaded down to the operational levels for implementation. All of the interview participants agreed that the nature of current policy processes is reactionary to problems facing the South African Government. Participants maintained that there is limited or no consultation between DSD and SASSA before any agenda-setting process to determine the level of commitment and buy-in from stakeholders. Within the policy-making context public participation as defined by the UNDP (1981:5) in Cloete and De Coning (2011:91) entails the creation of opportunities that enable all members of a community and the larger society to actively contribute to and influence the development process and to share in the fruits of development. According to the findings, policy formulation and implementation between DSD and SASSA require people with specific policy formulation, policy analysis and general research skills. Monitoring and effective evaluation of impact and analysis of the policy should also be considered as one of the key areas requiring urgent improvement. The recommendations provided are aimed at assisting both DSD and SASSA, in terms of social assistance, and to add value to the current policy-making, implementation, and service delivery processes. / M Public Administration, North-West University, Potchefstroom Campus, 2015

Poverty and inequality remain high in South Africa. Social grants are a mechanism implemented by the government to eradicate poverty. Post-apartheid South Africa has achieved significant transformation to adjust the ills imposed by the previous administration. Part of this transformation includes the transformation of the public service to render services effectively, efficiently and ethically. The focus of this study was to investigate how the administration of the Old Age Grants influences the livelihoods of beneficiaries in the Kgautswane rural community. Policy without effective, efficient and ethical implementation is as much use as none at all. The study investigated how policies of social security are implemented by people into practices that influence the quality of lives of beneficiaries. In the past, the use of grants was constrained by the complexity of the application process and onerous documentation requirements. This meant that many of those eligible for grants were not receiving them. Application was also complicated by the fact that the Department of Social Development, responsible for the administration of the grants, had inadequate capacity. In recognition of these constraints, the government endeavoured to simplify the grant administration process by establishing South African Social Security Agency (SASSA), an agency that is responsible for administering social grants. The Department of Social Development retained responsibility for policy development. Alleviating poverty will remain a key challenge for government. Social welfare is a necessity for South Africa as developmental state, but this implies that there is a need for a concerted effort by government to ensure the appropriate administration of this system to the benefit of the country, including the tax payers who fund the system. Beneficiaries remain dependent on the system for their continued livelihood, and the effective, efficient and ethical administration of the system will contribute to the development of a capable state, able to sustain the social contract with its citizens. / M Development and Management, North-West University, Potchefstroom Campus, 2015

After coming into government in 1994, the African National Congress (ANC) committed and became a signatory to some of the international, regional and national instruments for human rights and social security such as the International Covenant on Economic, Social and Cultural Rights (ICESCR). The Constitution of the Republic of South Africa, 1996 (Section 27(1) (c)), makes specific provision for the promotion and recognition of human rights such as social and economic rights, provision of health, water, shelter and social security. This includes provision for appropriate social assistance to people who are unable to support themselves and their dependants. For human rights to be effectively realised, policies governing the administration of social grants needed to be updated to address all the inequalities of the past and poverty. Before 1994, the formulation and operationalisation of policy in South Africa was characterised by a lack of transparency, while participation and the inclusion of all affected stakeholders was limited. To address this situation, the primary objective of this study was to develop a policymaking framework for the effective implementation of social assistance by the Department of Social Development (DSD) and the South African Social Security Agency (SASSA). The study included an assessment of the extent to which the existing policy-making framework for social assistance in South Africa has affected policy implementation within and between SASSA and DSD. To achieve this primary objective, a number of secondary objectives had to be achieved. These included: • To explore and conduct a literature survey on the prevailing theories and models of the existing theoretical framework and principles of the public policy-making process and policy implementation; • To analyse statutory, regulatory requirements and guidelines defining the functionality and relationship between DSD and SASSA in the implementation of the social assistance programme; and • To develop guidelines and propose key recommendations on how DSD and SASSA can improve on policy-making processes to achieve a more effective implementation of the social assistance programme. A case study design was followed for data collection, with SASSA Gauteng region as case study. Data was collected by means of interviews using an interview schedule, and was conducted with both regional and local office staff as units of analysis. The empirical findings emanating from the interviews indicated that, although there is some collaboration between DSD and SASSA during the policy-making processes, there are strong indications that this is not cascaded down to the operational levels for implementation. All of the interview participants agreed that the nature of current policy processes is reactionary to problems facing the South African Government. Participants maintained that there is limited or no consultation between DSD and SASSA before any agenda-setting process to determine the level of commitment and buy-in from stakeholders. Within the policy-making context public participation as defined by the UNDP (1981:5) in Cloete and De Coning (2011:91) entails the creation of opportunities that enable all members of a community and the larger society to actively contribute to and influence the development process and to share in the fruits of development. According to the findings, policy formulation and implementation between DSD and SASSA require people with specific policy formulation, policy analysis and general research skills. Monitoring and effective evaluation of impact and analysis of the policy should also be considered as one of the key areas requiring urgent improvement. The recommendations provided are aimed at assisting both DSD and SASSA, in terms of social assistance, and to add value to the current policy-making, implementation, and service delivery processes. / M Public Administration, North-West University, Potchefstroom Campus, 2015

Thesis (MPA)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: e-Governance refers to the utilisation of technology to improve on service delivery, sharing of information, client participation as well as to advance government through the transformation of its internal and external relationships (Shilubane, 2001:40).e-Governance further implies that government disseminates information and renders services to the public through “electronic means” (Manohar, Pulapa and Mellam, 2009:243). On the other hand, e-government is not entirely about electronic service delivery, but part of the continuous restructuring of government to ensure participation from its partners for improved efficacy and success. Therefore e-government is participatory in nature when implemented correctly. This study assesses and evaluates the current infrastructure and current e-initiatives of the South African Social Security Agency (SASSA) Regional Office Western Cape and the extent to which the agency and its customers are ready to adopt e-government. The e-Governance Road Map (ERM) developed by Ernst & Young India for the New Delhi government was used to guide the researcher to assess the level of e-readiness of the SASSA Regional Office Western Cape. The Information and Communication Technology manager and customer care manager of the SASSA Regional Office Western Cape were interviewed and the beneficiaries of SASSA were requested to participate in the completion of questionnaires. The study found that the customers of SASSA were not as interested in electronic services as in mobile services such as reminders and notifications through short message service (SMS). There are, however, several impediments at SASSA such as an adoption of e-government and m-government, low budget for information and communication technology (ICT) as well as to conduct research among a larger group of SASSA customers. The study mainly recommends that the SASSA Regional Office Western Cape conduct a research study on a larger scale than this research study and to determine the needs of customers in respect of e-services and m-services. Should the agency decide to conduct an e-readiness assessment, the National e-Government Plan (NeGP) of India could be a useful guideline for the implementation of e-governance. The research study strongly recommends that SASSA develops a capacity-building roadmap for the successful implementation of e-governance. / AFRIKAANSE OPSOMMING: e-Regering verwys na die benutting van tegnologie om te verbeter op dienslewering, die deel van inligting, die kliënte deelname te versterk, sowel as om die regering te bevorder deur die transformasie van interne en eksterne verhoudings (Shilubane,2001:40). e-Regering impliseer verder dat die regering inligting versprei en dienste lewer aan die publiek deur middel van "elektroniese metodes" (Manohar, Pulapa en Mellam, 2009:243). Aan die ander kant, e-regering het nie slegs betrekking tot elektroniese dienslewering nie, maar sluit ook in die deurlopende herstrukturering van die regering om deelname van sy vennote te verseker om doeltreffendheid en sukses te bewerkstellig. e-Regering word dus as deelnemend beskou wanneer dit korrek geïmplementeer word. Hierdie studie bepaal en evalueer die huidige infrastruktuur en e-inisiatiewe van die Suid Afrikaanse Agentskap vir Maatskaplike Sekerheid (SAAMS) Streekkantoor Wes-Kaap en die mate waarin die agentskap en sy kliënte gereed is om e-regering aan te neem. Die e-regering kaart wat ontwikkel is deur Ernst en Young Indië vir die Nieu-Delhi regering was gebruik as riglyn om die vlak van e-gereedheid van die SAAMS Streekkantoor Wes-Kaap te bepaal. Onderhoude was gevoer met die Inligting en Kommunikasie tegnologiebestuurder en die kliëntediensbestuurder van die SAAMS Streekkantoor Wes-Kaap en die begunstigdes van SAAMS was versoek om deel te neem in die voltooiing van vraelyste. Die studie het bevind dat die kliënte van SAAMS nie werklik belangstel in elektroniese dienste nie, maar inteendeel aan mobiele dienste, onder andere kennisgewings deur middel van 'n kort boodskap diens. Daar is egter verskeie hindernisse wat die aanvaarding van e-regering en m-regering bemoeilik soos byvoorbeeld 'n lae begroting vir inligting en kommunikasie tegnologie (IKT) asook om navorsing te doen onder 'n groter groep van SAAMS kliënte. Die studie beveel hoofsaaklik aan dat SAAMS Streekkantoor Wes-Kaap 'n navorsingsprojek doen op 'n groter skaal as hierdie navorsing en die behoeftes van kliënte ten opsigte van e-dienste en m-dienste te bepaal. Indien die agentskap besluit om 'n e-gereedheid assessering uit te voer, word die Nasionale e-Regering Plan (NeGP) van Indië aan beveel as 'n nuttige riglyn vir die implementering van e-regering. Die navorsing beveel sterk aan dat SAAMS 'n vermoë-opbouplan vir die suksesvolle implementering van e-regering ontwikkel.

Abstracts in English, Swahili and Southern Sotho / The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement. / Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa. / Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso. / Public Administration and Management / D. Litt. et Phil. (Public Administration)