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oai:repository.unam.edu.na:11070/40132025-06-14T22:01:15Zcom_11070_3528com_11070_3313com_11070_3305col_11070_104

Sunde, Tafirenyika Egumbo, Raimo 2025-06-10T09:59:05Z 2025-06-10T09:59:05Z 2020 http://hdl.handle.net/11070/4013 A thesis submitted in partial fulfilment of the requirements of the Master of Business Administration in Finance As per the State Finance Act, 1991, to reimburse out-of-pocket expenses for trave I expenses incurred when on work-related responsibilities and to encourage staff to attend professional development activities, the Daily subsistence allowances (DSA) rates had to be established. However, weaknesses in the control of daily subsistence allowances expenditure can cause problems, including distortions of human resource systems, fraud , and misuse by the staffs, which has the potential to affect government's objectives adversely through corruption. The purpose ofthis study was to analyse the effects of daily subsistence allowances expenditure on the overall budget and service goals ofthe Ministry of Safety and Security in Windhoek, Namibia as from the financial year 20 I 0/20 I I to 2015/2016. The analysis of daily subsistence allowances effects on the overall budget identifies the risks of malpractice and fraud and offer suggestions for improvement. The study applied mixed methods. The population size was 174 and the sample size comprised of I 08 respondents. The research instrument used in this study was a self-administered questionnaire, distributed to I 08 respondents. The study found out that, overspending has become the order ofthe day and this is done at the expense of service delivery. There was too much movement of members for the same mission and time. This revealed that there are no proper measures to control the activities when it comes to official missions. Sometimes staffs have created unnecessary missions just to earn extra income to solve their problems, and this harms daily subsistence allowances expenditure and the Ministry's overall budget. In addition to that, the study also found that there was a lack of financial control measures caused by poor management and lack of accountability regarding the use of daily subsistence allowances in the line Ministry. Given the findings of the research, the researcher recommends that theM inistry o fSafety and Security should make a yearly plan for their missions, which the line Minister are supposed to know by the beginning of the year. The Mission Committee must be the one in charge of the planning of the mission, organising, approval and knowing who is travelling while ensuring that people arc rotating fairly. This will help to improve the effectiveness of managing the Daily Subsistence Allowances expenditure en University of Namibia Daily subsistence allowances expenditure Ministry of Safety and Security Namibia University of Namibia An analysis of the effects of daily subsistence allowances expenditure on the overall budget and service goals of the Ministry of Safety and Security in Namibia Thesisopen.access