This study seeks to investigate the efficiency and effectiveness of the process for providing government social grants to people with disabilities in the South African Social Security Agency (SASSA) Amathole District Municipality in order to determine the need for any improvement measures. Taylor’s scientific management theory and the Total Quality Management (TQM) concept were used to interpret efficiency in the functional activities of the officials working in the Disability Grant Unit in Amathole District. The study also sought to answer the question of whether exit programmes existed that were designed to assist the beneficiaries to support them and cater for their needs related to their disabilities. The study followed a qualitative method. Face-to-face interviews were conducted and the sample of this study consisted of ten participants who are working at Grant Administration. These participants included one General Manager; one District Manager; one SASSA doctor; one Head of Grants Administration in the district and six officials who are at lower levels of the hierarchy at Amathole District Municipality in East London service office. Thematic analysis was used to identify themes from the interviews. The findings of this study revealed that the majority of the respondents experienced challenges such as lack of assessment doctors, turn around-time, corruption, poor consultation, lack of managerial commitment and doctors regarding the assessment of applications. In this regards, the study made a set of recommendations on the measures and strategies that could improve efficiency in the provision of this service.

South Africa is faced by a huge problem of inequality, twenty years after the dawn of independence. Such inequalities have been addressed by policy intervention such as the social security and assistance of citizens through various classes of grants. One of the grants targeting children under the age of 18 years is the child support grant. However there are deserving children who have been left-out of mainstream social security through social exclusion. The study sought to investigate the problem of the social exclusion of children from the child support grant in the Nkonkobe municipality. Through the use of the Basic Needs Approach (BNA) to understand the need for any state/government to promote the social welfare of its citizens, the study took a triangulated research paradigm which used both quantitative and qualitative research approaches to collect data from forty respondents by way of a questionnaire survey. The study found out that, inter alia, poverty remains high in the Nkonkobe municipal area, there is rampant social exclusion in the area, the amount paid for the child support grant is little and that the effects of the withdrawal of the grant when the child reaches the age of 18 are unbearable to the child. Some of the recommendations which the study made in line with improved mainstream social security in relation to the child support grant are that, the government needs to improve information dissemination about grants to the populace, there should be mandatory policies to make sure all citizens have identification particulars, the government should be mobile and take services to the people and there should a consideration to review the amount paid for the child support grant upwards. The researcher is quite optimistic that the study will play a part in improving policy implementation.

Le contradictoire est sans nul doute une exigence qui s’impose à toute société. Contredire c’est se dire l’un l’autre. Pris dans la sphère juridique, il s’agit du droit de savoir et de discuter. Il est composé de deux éléments intrinsèques : la communication et la discussion. Ces deux éléments appartiennent à un ensemble plus large des étapes d’un processus décisionnel, à savoir l’information sur la procédure, condition d’un contradictoire effectif, la communication entre les parties des prétentions juridiques et des pièces sur lesquelles elles se fondent, la discussion sur ces pièces et enfin la motivation de la décision, le prolongement nécessaire de la contradiction. Les composantes du contradictoire s’adaptent à la particularité de la procédure, et plus spécifiquement aux procédures non juridictionnelles du droit de la sécurité sociale. Le « siège naturel » du contradictoire étant la décision, une classification des décisions prononcées par les organismes de sécurité sociale à l’encontre des usagers est réalisée afin de repérer les manifestations du contradictoire au sein de cette branche. La recherche offre alors un panel de décisions soumises au respect de cette exigence procédurale, qui incite à plaider pour la reconnaissance d’un principe du contradictoire dans les procédures non juridictionnelles du droit de la sécurité sociale. / The contradictory certainly is a requirement that is obligatory to every community. To contradict is to tell one another. In the legal sphere, it is about the law of knowing and discussing. It is composed of 2 fundamental elements : communication and discussion.These 2 elements belong to a wider whole of the steps of the decision-making process such as information about procedure and condition of an effective contradictory. Communication between the parts, legal claims and legal documents on which they are based. The discussion on these documents and finally the motivation of the decision. The needed extension of contradiction.The contradictory components accomodate to the characteristic of the procedure and more specifically to the juridictional proceedings of social security law. The « natural place » of the contradictory being the decision, a classification of legal decisions pronounced by the social security agencies against users is made in order to recognize the contradictory protests within this branch. The research offers a panel of decisions submitted to the respect of this procedural requirement which prompts the litigation of the acknowledgement of a contradictory principle in the non juridictional procedures in the law of social securit

This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. / Taxation / M. Phil. (Accounting Sciences)

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

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)