Socila Security

CHAPTER ONE

1.0 BACKGROUND OF THE STUDY
Most human actions are dictated by the quest for security and protection against the exigencies of a harsh world .The primitive human being of yesteryears sought protection against wild animals and the astute diplomats fought a cold war which was necessitated by an underlying motive; security. (Puidak p, 1993)
Society made a great error of thinking that, man in a rational way of conducting activities of his social and economic life would of his own accord save enough to take care of any contingencies that may befall him during or after his working life.
To date, wages and salaries have been meager; workers are unable to save toward precautionary and speculative motives in order to ultimately take care of contingencies. This worthy outcome was the realization of the need for a community action in the provision of protection against the consequences of illness of illness, old age, death of a member of the family and other misfortunes. This also resulted in the pressure being put on the government through very influential personalities in society to enact various laws for the social protection of workers and citizens in general. It led to so many types of social securities whose mechanisms were for the private pension scheme.
In Ghana, the social security pension scheme was established under the provisional national defense council law 247 of 1991. (SSNIT Pension and Invalidity brochure). The scheme is administered by the social security and national insurance trust. Like the social security Act of 1935, it concentrates on issues like old age, survivors and disability and invalidity insurance (OASDI), (Google, Martin on social security). The scheme provides benefits for all who have worked and contributed for a minimum period of in an establishment .The Pension scheme in countries form special pension arrangements as part of the conditions of service. Benefits under this scheme are solely on what the contributors put in plus interest over the period. These programs touch the lives of well over 90 percent of all persons living or working in Ghana and provide critical income to those who have retired or ceased working due to severe physical or mental disability.
They also provide income to other members of the family when a worker has retired, become disabled or died .The directing these payments and setting their amounts is complicated. There have been several questions concerning the proper applications of these laws in hundreds of thousands of administrative hearings and in several court proceedings each year, in Ghana and around the world. (Prof. Martin, Cornell law school, New York).
Since these benefits are centrally important to individuals at critical points in their lives, understanding under what circumstances they are available and how much the payment will be is vital information for planning and making decisions about other forms of savings or insurance.
Other types of Social Security include the Provident fund. All these welfare /government financial schemes are to ensure the welfare and the protection of contributors.
The provident fund scheme was established through the contributions of workers and employers. Like all provident fund, it is operated basically as a savings accounts for contributors to fall on in time of contingencies.
This reference work covers issues on entitlement and benefit calculations arising out of the set of programmes popularly referred to as social security.

1.1 STATEMENT OF THE PROBLEM
Personal records are essential for demographic analysis. SSNIT, an institution responsible for providing social protection for the working population for various contingencies such as old age, invalidity through their contributions, realizes the need to update personal records of its customers. To this end, opportunity has been offered to contributors to check on their records, provide statement of accounts and the provisions of personal data record forms all aimed at rectifying errors made in the original personal data of contributors.
In order to effectively maintain the workers who have contributed towards the development of the country, enough provisions in terms of social needs such as health, housing, recreation, and nutrition should be available to cater for them during old age. However, this cannot be effectively achieved if a well laid out indexation process is not adopted to meet the benefits contributors receive during their pension with the general price level.
To achieve this, personal records or data of contributors need to be very accurate and realistic. Records of contributors have consistently been submitted to the Trust with errors over years. This has compelled the Trust to set up a unit within the Information desk offering opportunity to to contributors to check on their records, provision of accounts and personal data record forms, all aimed at reducing errors and in effect rendering personal records of most contributors reliable. The study, therefore, is meant to provide reliable data in the trends and levels of errors in the returns of social security contributions so as to ensure that contributors effectively realize the full benefits of contributions to enable SSNIT suitably discharge of its legal obligations to contributors and also to ensure the survival and protection of contributors as specified in the social security law 1991. 1.2 OBJECTIVES OF STUDY
The study aims at ; a) Identifying the types of errors in the personal records of contributors. b) Identifying the trend of errors c) Examining problems associated with errors

1.3 HYPOTHESIS
This research work is intended to test the underlying hypothesis.
Errors characterized by Personal records of contributors inhibit prompt processing of benefits.

1.4 SIGNIFICANCE OF STUDY
This study is specifically been conducted to create awareness and contribute its quota to investigate the levels and trends of errors made in the personal records of contributors that is ultimately used in processing benefits and which certainly causes delays in processing of such benefits.
This will help alleviate some of the abject monetary difficulties, especially in old age and maintain the social status of retired workers who have contributed towards the development of this country and also let benefactors feel or know the importance of the scheme.
Secondly, the study aims at examining the trend of the errors made, awareness of efforts for solutions and also seeking other pragmatic methods of solution all in a bid to reducing to the barest minimum, the indispensable errors, thus ensuring prompt processing of benefits.

1.5 SCOPE OF STUDY
This research work aims at studying the working class population of Ghana, their contributions and returns in the social security scheme.
The clients of the social security and national insurance trust can be classified into two categories;
a) Employers of establishments and every worker employed therein. This excludes officers of the armed forces and such other officers as expressly exempted by law.
b) All self – employed persons who opt to join the scheme.
For being members of the Trust client must satisfy the legal requirements mentioned below: -
a) Every employer of an establishment shall deduct from the salary of every worker in such establishment immediately at the end of the month, a workers contribution of an amount equal to five percent (5%) of such workers salary for such period, irrespective of whether or not such salary is actually paid to the worker.
b) Every employer of an established shall pay for each month in respect of each worker, an employer’s contribution of an amount equal to twelve and half percent (12.5%) of such workers salary during such month.
c) A self –employed person shall contribute seventeen and half percent (17.5%) of his or her salary for the month from his profession, vocation, business or occupation.
Access to the information or personal records of the self-employed are very difficult hence their exclusion from this study.

1.6 LIMITATIONS OF STUDY
This research work encounters several limitations of which some are listed below.
This research wishes to have covered a broader or a wider scope .It wishes to have also covered every individual in the working class population less exempted by law. Dealing with such a scope will certainly require more hands to help in the administering of questions and collecting of data of which it is not going to be possible due to the lack of finances.
Another problem faced is time constraint .Due to the time frame of this research work; it refuses to cover a broader scope so as to meet the stipulated time set for the research.
Furthermore, the research work wishes to have covered the self employed .A peculiar problem with the self employed is the acquisition of information needed for the research work .The self employed feel reluctant or very uneasy giving details about their jobs and earnings.

CHAPTER TWO
LITERATURE REVIEW 2.0 INTRODUCTION Everyday, we face the possibility of the occurrence of certain catastrophic events that could lead to large financial losses example a spouse’s earnings might disappear due to death or illness. A car accident might also result in costly repair bills or payment to an injured party. It is these financial losses or crises, which prompt us to protect ourselves by purchasing an insurance policy that, will pay some amount of money in the occurrence of such events 2.1 DEFINITION OF SOCIAL SECURITY Most human actions are dictated by the quest for security `and protection against the exigencies of a harsh world (Puidak p. 1993). Social security is a major feature of public social policy today. From tentative beginnings in few countries in the early decades of the present century, it has rapidly become a big factor in the lives of many people worldwide. (Richardson J. H, 1956) The social security scheme is responsibility of the state and established by legislation which entitles specified categories of persons in specified contingencies to receive benefits. The essential purpose of the scheme is to ensure freedom from wants by collective or community provision for those people who because of misfortune are temporarily or permanently without sufficient resources for their subsistence and essential health service (social security act 1935). Any economy which has no such measures for the individuals in that economy is said to be lagging behind in terms of economic growth and development. Social security is seen as an economic built in stabilizer .It has frequently been supported not only for the benefits it brings to individuals and families but also because it increases the stability of an economy. (Midgley J 1984) The scheme is based on detailed and complicated statutory provision and administrative regulations .The programme seeks to protect workers against sickness disease and injuries arising out of their employment. The scheme has as its largest programme the old age, survivors, and disability insurance, OASDI, (Scotland C,1993). The scheme covers all workers regardless of income level, type of employment, age and other characteristics (Mathew, 1979) It is further described or talked of ,as the security that society furnishes though appropriate organizations against certain risk to which its members are exposed. It is suggested that ,only those schemes which provide the with benefits designed to prevent or cure diseases to support him where he is unable to earn and restore him to gainful activity should be regarded as social security (midgley J,1984) The social security of the work force or labour organizations of every economy must be guaranteed so as to ensure the welfare of the individual persons of the work force after retirement with regards to the latter ,the international labour organization ,ILO, has put up a criteria to standardize social security organizations. Standards for social security organizations:- 1. The objective of every social security system must be to grant curative or preventive medical care or to maintain income in case of involuntary loss of an important part of earnings or to grant supplementary incomes to persons having family responsibilities. 2. The system should be set up by legislation which attributes specified individuals rights to or imposes specific obligations on a public, semi-public or autonomous body. 3. The system should be administered by a public, semi –public or autonomous body.(ILO,1942) Social security programmes covers workers of all classes, regardless of income level, type of employment age or other special characteristics. The scheme aims at collecting contributions from employers/employees as well as the government for investments. The monies are then paid to contributors in the events of crises. Social security can also be thought of as a long term insurance business which consists of mainly of life assurance and pension provisions. Policy holders pay premiums to the companies and are guaranteed either a lump sum in the event of death or a regular amount as income for some defined period. (Pike R, 1996) In Britain ,most risk for the whole population are covered at a rate of contributions that is uniform except for variations between men ,women and young persons also between the employed ,self- employed and the unemployed.. In the other countries however, allowances are often made for different degrees of risk and benefits vary with earnings instead of being at flat rates as in Britain.(Wealle B. 1993) In the desire to improve the lot of their people and in the effort to introduce a happy contended and just society, most African governments have embarked on various types’ community welfare and social security programmes. In then light of this King Mackenzie W. L wrote that, the era of freedom will be achieved only as social security and human welfare become the main concern of man and nations.(Scotland C 1993) Apart from the extended family system which is an ancient African social security, organized social security progam have been administered by African government for well over fifty years having been first introduced by the colonial the masters in most cases. Social security as mentioned earlier in this chapter, is a devise by the state to enable it fulfil some obligations regarding to the welfare of its citizens .The test of progress is not whether we add more but rather it is whether we provide enough for those who have little (Roosevelt T) 2.2 SOCIAL SECURITY AS AN INSURANCE MEASURE. Social security is thought of as an insurance measure because it sees to indemnify risk and eradicate it. (Pierre M, 1975) It is further thought of as a long term insurance business, which consists mainly of life assurance pension provision. (Bill W.1993) Pension provisions are made to meet the future pension liabilities of a particular organization to its employers. Funds are normally built up from contributions of the employer and employees. They can be divided into self – administered schemes, where the funds are invested directly in the financial markets and the insured schemes where the funds are invested by and the risk is covered by a life assurance company. (Pike R .and Bill W, 1996) The basic element common to Private insurance and Social security is the covering of risk and the differences between them are the essential methods used to administer. In the private insurance business ,risks are pooled and the contributions are paid voluntarily at roughly equal rates for larger or smaller amounts and make corresponding larger or smaller contributions according to their resources ,circumstances and estimated degree of risk . In social insurance, risks are pooled and large categories of persons are covered by specified contributions without fine distinctions in degree of risk between individuals or groups. 2.2.1 INSURANCE Our century is dominated by great changes in all societies; 1. Industrialization is becoming a truly worldwide phenomenon within the framework and accompanied by the organization of independence within planetary interdependence. 2. Everything is trusted into new and larger dimensions including risk and uncertainty Insurance, as one of the most important ways of organizing security is at the crossroads of both phenomena it is a major risk management tool. (Orio Guarini, Secretary General of General Assurance) Insuring a business ensures the success and survival of the business. It is revolting to judgment and sentiments alike that the burden of accidents occurring because of the necessary exigencies of their daily occupation be trusted upon those sufferers who are least able to bear it.(Roosevelt T ) Life is full of risk and human beings are faced with the possibility that, one day, one of those hazards which form part of life might befall and cause their survivors some financial loss .Insurance is meant to compensate or indemnify the victim for the financial loss suffered as a result of these risks of life.( Investor words .com) General insurance business consist of contracts cover losses within specified periods. (Pike Richard, 1996) .It is designed to protect the financial well being of an individual, company or corporate entity in the case of unexpected loss. While law requires some forms of insurance others are optimal. Agreeing to the terms of an insurance policy creates a contract between the insured and insurer. In exchange for payments from the insured called Premiums, the insurer agrees to pay the policyholder a sum of money upon the occurrence of a specific event. In most cases the policyholder pays part of the loss called the Deductive and the insurer pays the rest. Examples as in the purchase of car insurance, health insurance, disability insurance, life insurance and business insurance. VARIOUS DEFINITIONS OF INSURANCE (IRUKWU, 1977). Legal practitioners define insurance as a contract where by a person called the insurer agrees in consideration of money to him, called premium, by another person called the insured to indemnify the latter against future loss . The considered document contained in the contract is termed Policy. The Economist s see it to be a device for the transfer of some risk of economic loss from the insured who otherwise have borne some risk to an insurer in return for a premium
Further in the book of sociologists, it is seen as a device where by the participants provide financial compensation or secure to those among them encountering the many misfortunes or contingencies that befall them. It is the buying of an insurance policy that is considered as the purchase of Security. 2.3 THE SOCIAL SECURITY SCHEME IN GHANA The social security scheme in Ghana is being administered by the Social Security and National Insurance Trust. It was established in contention to the standards the standards set by the International Labour Organisation (ILO, 1942) in pursuance of the Provisional National Defence council proclamation in 1981. The scheme in Ghana, like any other scheme worldwide is to provide social protection for the working population for various contingencies such as Old Age Survivors Disability Insurance Scheme, OASDI,(Charles Scotland 1963) . The Trust by law is to operate a scheme, which is to be called the Social Security Pension Scheme. (Constitution of Ghana, 1992) The scheme operates a fund which pools contributions of workers and employers. It applies to every employer /employee of establishment. However self-employed persons may opt to join the scheme. Officers and men of the Armed Forces are expressly exempted by law.(PNDCL 247 ,social security law 1991).Contributors to the scheme shall have an account with the Trust which will hold such contributions 2.3. MODUS OPERANDI OF THE SCHEME. The social security and national insurance trust scheme experts every employer of an establishment to deduct from the salary of every worker in establishment immediately at the end of the month, a worker’s contribution of an amount equal to five per centum of such workers pay for such period irrespective of whether or not such salary is actually paid to the worker. The employer also pays in addition for each month in respect of each worker, an employer’s contribution of an amount equal to twelve and half per centum of such workers salary during such month. The integrated sum of seventeen and half per centum shall be paid to the scheme in a matter of fourteen days at the end of the month (Adjei E. N. A 1997) All self –employed persons who wish to join the scheme shall contribute seventeen and half per centum of their monthly income to the scheme .Not withstanding any argument or understanding to the contrary an employer shall not be entitled to deduct or otherwise recover his own contributions from the workers pay or to deduct the members contribution for an earlier contribution period from the salary in respect of a latter month or period .when an employer fails to pay contributions to the scheme ,he or she is held and prosecuted by law. Further, under no circumstance should an employer reduce the salary of any employee to suit the employer. 2.4 BENEFITS UNDER THE SCHEME The scheme provides benefits for Old Age, Survivors and Disability Insurance and Pensions (OASDI). This is however seen to be the largest program under the social security act. (Scotland C, 1993). DEATH AND SURVIVORS LUMP SUM
In the case where a contributor under the scheme dies, the family of the contributor also known as survivors or dependants or beneficiaries and in whose favour a valid nomination exists in the Trust‘s office are entitled to returns on the contributions. Where there are no such nominations or the nomination made is invalid, the lump sum payable shall be distributed to such dependants as may be determined by the administrator general.

Pensions
When men are employed they are best contended (Benjamin Franklin)
It is obligatory for every worker to proceed on pension when he or she attains a particular age. Pension can be mandatory or voluntary.

FULL PENSION
A contributor qualifies for a full pension right when he /she have attained a pension able age of 60 years. Such pension is otherwise called mandatory pension.
The contributor after attaining 60years must have contributed to the scheme for not less than twenty years in the aggregate or two hundred and forty months.
Such a contributor attains a full pension right of about 90% of his contributions.

REDUCED PENSION
In the case of reduced pension, a percentage of the pension right is calculated and given to the pensioner. It is a form of a voluntary pension. A contributor who opts for a reduced pension right or wishes to retire voluntarily must have attained the 55years and has contributed to the fund for an aggregate period of not less than two hundred and forty months. (’93).

INVALIDITY PENSION What can a sick man say, but that he’s sick (Johnson S). An invalidity pension may be necessitated if the medical board of the Trust certifies a contributor to be incapable of any normal gainful employment by virtue of a permanent physical or mental disability.
Regardless of the contributor’s age, he stands for a pension right if he has contributed for thirty six months and has as well been certified by the Trust’s medical board. (Asaa R 1996).again a member attracts a lump sum equal to the members contribution and interest equivalent to half the prevailing Government Treasury rate when such a member has done less than twenty years minimum contribution period to his retirement either voluntarily or compulsorily (Asaa R 1996 ) . 2.5 ERRORS
Appropriate record keeping as a social security and insurance entity management practice is fundamental to all good social security decision making processes. The best way to stay abreast of the financial progress of the insurance business and to keep the customer informed is to have a good set of records including most especially the personal data of contributors .Unless complete and accurate up to date records are kept ,it becomes difficult for both the customer and the Trust to get a true picture of the needs and the financial position of the scheme .
Delays in processing of the benefits that accrue to customers are usually the result of errors and lack of effective communication between the Trust and its Customers.

SOURCES OF ERRORS
Errors in the personal records or bio data of contributors may be attributed to negligence of contributors when applying to the Trust for the Scheme.
In the case of Bio data errors pertaining to the salaries of contributors ,employers must be blamed since most often they tend to reduce the salaries of contributors to enable them pay an amount less than the required amount when the employers contribution of twelve and half per centum is calculated.
Again errors in personal records may be due to data entry staffs of the Trust. Hence the errors in the personal records of contributors are known to have its source from, Employer / Employee Data entry staff of the Trust

KINDS OF ERRORS
Most errors found in the Bio data or the personal records of contributors are mostly associated with;

I. WRONG DATE MEMBER STOPS WORK
This effect is as a result of the wrong date of births being provided. When date of births are altered, it generates either an early or late retirement age as mentioned earlier .In the case of a working age being less than the actual age a late retirement date sets in. Where the working age is more than the actual age, it gives the edge for an early retirement.

II. BREAK IN CONTRIBUTION LIST
This error is initiated once monthly premiums do not reflect in the accounts of contributors. This may due to non-payment on the part of whoever is to pay the premiums to the Trust, that is either the employee or the employer. It could also be on the part of the Trust. This could also be the effect of errors in the account of the individuals.eg. Invalid social security number.

III. INVALID SOCIAL SECURITY NUMBER
The social security number is a number given to the contributor to enable the contributor and the Trust have access to the account of the contributor. Such numbers when wrongly coated become invalid and pose several constraints to the Trust and the client.
This sometimes happens when employees and employers coming to pay into accounts wrongly coat their account numbers resulting in a break in contribution list.

IV. DATE JOINED SCHEME
This is the date on which a person registered to join the scheme. Once you register with the scheme, the Trust processes your documents, which help you, attain an accounts number into which your contributions will be paid. In the process, any amount paid is kept in the suspense account of contributors.
This becomes a problem and for that matter an error to the contributor when such monies do not reflect. This error takes it source from employers. It is the refusal of the employers to pay such monies until the certificate or number has been issued.

EFFECTS OF ERRORS ON CONTRIBUTIONS
The errors identified in the latter may have adverse effect on the contributions. I. Invalid retirement date
This effect is as a result of the wrong date of births being provided. When date of births are altered, it generates either an early or late retirement age as mentioned earlier .In the case of a working age being less than the actual age a late retirement date sets in. Where the working age is more than the actual age, it gives the edge for an early retirement.

II. Break in Contribution list
This results, when a member of the scheme stops work and resumes a different job without notifying the new employer.
Further, when contributions are paid into invalid social security account numbers, a break in contribution list occurs.
All these inhibit the prompt processing and payments of benefits / returns. (Adjei E N A ).

CHAPTER THREE
METHODS OF DATA COLLECTION AND ANALYSIS

The study seeks to examine errors made in personal or bio data as well as errors reflecting in the statements of accounts of contributors that are likely to inhibit the prompt processing of returns. 3.1 TARGET POPULATION
The population to be studied includes both the employer and the employee and the self-employed. That is, any individual who has registered with the Trust and is being insured by the scheme. Since the population to be studied is so broad and comprises of all workers of various classes under the scheme in Ghana, there is the need to have a more discrete study population.

3.2 STUDY POPULATION
The study population seeks to identify a basic finite set of individuals we intend to study. The various units under this population should be further grouped to give homogenous representation of each group. For that matter, workers in the study population will be grouped with respect to diverse organizations. For the ease of analysis, the organizations have been grouped under a Ministry. Where it is privately owned, it is recorded as private. Returns for self-employed entities have also been added onto the private organizations.

3.3 COVERAGE
The study covers the working class population in the Ga East District in the Accra metropolis. For the sake of convenience, avoiding several constraints and limitations.

3.4 SAMPLE DESIGN
For this study, only the quantitative approach of data collection will be employed. This approach refers to data collected from sample of the population to generalize for the entire population. Since it is possible to interview all the units of the population under study due to cost and time constraint, there is the need to adopt the techniques of sampling that will give a sample which is a representative of the population.
For such a wide population, the Stratified Sampling technique will be used.
This technique seeks to divide a large heterogeneous population into smaller identical homogenous populations called Strata. (Sing. Stratum)
Samples are then drawn from each stratum to represent the study population using simple random sampling, which gives equal chance to the units in each Stratum.

3.5 DATA COLLECTION METHOD.
The main sources of the primary and the secondary sources of data.
The primary data to be used will be collected through questionnaire administration. Questionnaires will be distributed in convenience within the scope of study and later collected to be examined and analyzed.
Fifty questionnaires will be administered in all .Twenty five to each period (from 1995- 2000 and from 2001 – 2006), which will help in the Trend Analysis. Further more, data will be extracted from the Administrative records of the Trust as secondary data.

3.6 DATA ANALYSIS
Statistical tools of analysis such as sectional bar charts, Chi –Square, Contingency tables and line graphs will be used to statistically describe data.
Contiugency tables will show the relationship between types of errors made within the periods of 1995 and 2000 and 2001 to 2006 as well as their respective percentages.
Bar charts will show the degree of dispersion between errors made from 1995-2000 and 2001 – 2006 .
Line graphs will show the trend of the errors within the same time periods. Further, the chi –square, X 2, distribution will be employed to test the significance of the hypothesis.

CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS

4.1 BACKGROUND CHARACTERISTICS OF RESPONDENTS
Table 1a. Gender Composition in the first year period (1995 –2000) CATEGORY | NUMBER | PERCENTAGE | 1.Male | 14 | 56 | 2.Female | 11 | 44 | TOTAL | 25 | 100 |
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Table 1b. Gender composition in the second year period (2001-2006) CATEGORIES | NUMBER | PERCENTAGE | 1.Male2.FemaleTOTAL | 23225 | 928100 |

From the sample size of fifty (50) from the two year intervals (i.e. 1995-2000 and 2001-2006) , 14 male (56%) were sampled out of the 25 samples for the first year interval , whilst for the second year interval , 23 males (92%) were sampled .For the females ,11 females (44%) and 2 (8%) were sampled for the first and the second year respectively.

Table 2a. Age of respondents for first year period (1995-2000) Age Group | Male | % | Female | % | 25-34 35-44 45-54 55-64 65-74 75+ | 1 6 4 2 1 | 4 24 16 8 4 | 1 4 3 1 2 | 4 16 12 4 8 | TOTAL | 14 | 56 | 11 | 44 |

Table 2b. Age of respondents for the second year period(2001-2006) Age Group | Male | % | Female | % | 25-34 35-44 45-54 55-64 65-74 75 + | 4 6 8 4 1 | 16 24 32 16 4 | 1 - 1 - - | 4 - 4 - - | TOTAL | 23 | 92 | 2 | 8 |

4.1 FINDINGS For Table 2a in the first year interval (i.e. 1995- 2000),24% forming the highest of the respondents had their ages in the 35-44year group,whilst 4% being the lowest had their ages within the first 25-34 and 65-74 year group, respectively ,for the males.For the females ,16% had their ages in the 35-44 year group being the highest ,whilst 4% being the lowest fell in the 25-34 and 55-64 year group,respectively. However ,in Table 2b, it was revealed that 32% forming the highest no the males fell in the 45-54 age group ,whilst 4% being the lowest fell in the 65-74 year group. For females, 4% each fell in the 25-34 and 45- 54 age group, respectively. Returns of contributors randomly picked covered diverse organizations .For the ease of the analysis; the organizations have been grouped under a Ministry. Where it is privately owned, it is recorded as private .Returns for self –employed has also been grouped under private organizations. Table 3a.Number of respondent with client organisations in first year period (1995-2000) Name of employer | Male | % | Female | % | Ministry of health Ministry of finance Ministry of education Private | 2 4 6 2 | 8 16 24 8 | 1 3 6 1 | 4 12 24 4 | TOTAL | 14 | 56 | 11 | 44 | Table 3b.Number of respondents with client organisation in second year period (2001-2006) Name of employer | Male | % | Female | % | Ministry of health Ministry of finance Minstry of education Private | 4 4 12 3 | 16 16 48 12 | 1 - 1 - | 4 - 4 - | TOTAL | 23 | 92 | 2 | 8 | From Table 3a, the returns of contributors (statement of account) fell under the categories of Ministries of health Finance and Education, and privately owned Enterprises. The privately owned enterprises include those who are self-employed and are registered under the fund. From the table, two males forming 8% of the entire 25 samples for the first year group (1995-2000) had their employers as the ministry of health and a sample of one female also appeared under this employer forming 4% of the entire sample for study. Secondly, four (4) males forming 16% and three (3) females of the entire sample appeared under the ministry of finance. For the ministry of education ,six (6) males and six(6) females forming 24% respectively of the study were employed. At the private entity ,two (2) males were registered forming 8% and one female forming 4% of the sample were registered .however ,in the 1995-2000 year group (table 3b ), the ministry of Health had 4males (16%) and a female (4%)appearing as samples for the study. Also, 4 men (16%) appeared as sample from the ministry of finance, where no female registered .More so, at the ministry of educatiopn,12males (48%)and one female (4%)appeared in the sample under study. Finally, at the private entity, 3 males (25%) and no female appeared in the sample. Table 4a Comparison of errors in client organization in the first year period (1995-2000) Types of Errors | MOF | % | MOH | % | MOE | % | private | % | Break in contribution list Invalid social security No Wrong date member joined Wrong date member stops work | 4 1 1 1 | 16 4 4 4 | - 2 - 1 | - 8 - 4 | 4 3 2 3 | 16 12 8 12 | 1 - 1 1 | 4 - 4 4 | TOTAL | 7 | 28 | 3 | 12 | 12 | 48 | 3 | 12 | Table 4b Comparison of errors in client organization in the Second year period (2001-2006) Types of Errors | MOF | % | MOH | % | MOE | % | private | % | Break in contribution list Invalid social security No Wrong date member joined Wrong date member stops work | 1 1 2 - | 4 4 8 - | - 2 1 2 | - 8 4 8 | 2 2 4 5 | 8 8 16 20 | - 1 2 - | - 4 8 - | TOTAL | 4 | 16 | 5 | 20 | 13 | 52 | 3 | 12 | Table 4a and 4b represent the tabular comparison of errors in client organizations. 5.1.0 BREAK IN CONTRIBUTION LIST Table 4a shows the various types of errors made in the client organizations .For the break in the contribution list, the returns from Ministry of finance recorded four errors, Ministry of Health recorded none, and Ministry of education recorded four errors, whilst the private entity recorded one. Their respective percentages as 16% being the highest for both Ministry of Finance and education,0% for health and 4% for private sector. Comparing the above with table 4b ,(i.e. 2001-2006 year interval), Ministry of finance recorded one error (i.e.4%).Looking at the size of the sample for the two year interval for the Ministry of Finance(table 3a and 3b) ,there is a significant improvement in the break in contribution error made. This is because of the fact that, the four employers that appeared as a sample in the first year group (1995-2000) all made this type of error whilst in the second year group(2001-2006)only one made this error. 5.1.1 INVALID SOCIAL SECURITY NUMBER Social security number is a personal registration number given to a contributor to enable the scheme have accesses to a his records kept on a computer. If his number is recorded wrongly, the implication is that there would be a difficulty of having access to the information of the contributor in question. From the sample returns tabulated in tables 4a and 4b,it is shown that in table b4a (i.e. the first year interval,1995-2000),Ministry of finance made one of the above error (4%),Ministry of health made two errors (8%),whilst Ministry of Education made three errors (12%) of the entire errors and the private sector made none. Comparing the above analysis with the second year interval (i.e.2001-2006),it is realized that for Ministry of Finance ,one return had an error .In this area ,there is no improvement in this type of error as the same sample size under for the second year period shows a 4% error whilst in the first year interval 0% error was made Ministry of Health listed two types of the above error (8%) of the entire error under study. This compares very well with Table 4a showing no significant improvement because for the same sample size from Ministry of health ,the two year interval errors of this kind made were the same. Furthermore, Ministry of education in Table 4a recorded two of this error for the sample making 8% of the entire errors listed .Comparatively, there is again an improvement of this type of the error made in the second year. For the private sector, only one error of 4% of the entire errors listed for the study was made. Comparing table 4a ,there was no improvement on this kind of error made .Looking at the sample size of these two years interval (Tables 3a and 3b)for the private sector ,it is realized that the second year interval was equal to that of the first year .Only one errors making 4% of the entire errors listed was made. 5.1.2 DATE JOINED SCHEME The date a contributor registers with the scheme is taken as the date he/she joined scheme ,regardless of whether such a contributor started contributing to the scheme or not .the entire population of returns for the study certainly had errors of this kind .From the sample for this study (i.e. table 4a and 4b),it shows that in table 4a ,Ministry of Finance had one error listed making up 4% ,ministry of health had none whilst the Ministry of Education listed two error making 8% and the private sector listed one of such errors forming 4%of the entire error made. In Table 4b, two errors of this kind were listed forming 8% from the Finance sector .The health sector recorded one error making 4%.Education sector ,four(4) errors making 16% of the entire made in this section whilst in the private sector two errors were listed making 8%. MINISTRY OF FINANCE Comparing the levels of errors made in this sector with the second year interval (2001-2006), it was shown that in the first year interval(Table 4a),one error was listed making up 4% of the entire error for the sector whilst in the second year interval ,two errors was listed making 8% of the entire error that were made. There is however no improvement in this type of error because comparing the sample size (Table 3a and 3b), percentage error made in the second year group is higher than the first year interval. MINISTRY OF HEALTH Comparing the levels of errors made in this Ector with the second year interval (2001-2006),it was shown that in the first year interval (Table 4a ) none of this kind of error was listed whilst one was in the second year interval making up 4% of the entire error for the sector . Here again ,there is an improvement in this type of error made because comparing the sample sizes (Tables 3a and 3b)percentage error made in the second year group 4% is lower than that of the first year group which is 8% with same sample size. MINISTRY OF EDUCATION Finally ,comparing the level of errors made in this sector, with the second interval (2001-2006) it was realized that in the first year interval (Table 4a),two errors of this kind were listed forming 8% of the entire errors for the sector ,whilst in the second year interval(Table4b),four (4)errors of this kind were listed making 16% of the entire errors in the sector .Again ,there is no improvement in this type of error because, comparing the sample sizes (Tables 3a and 3b),though the second year interval was more than the first year interval by just a small margin in the first year interval for the sector . PRIVATE SECTOR More so, comparing the levels of errors made in this sector with the second year interval(2001-2006),it was realized that in the first year interval (Table 4a),the errors of this kind was listed forming 4% of the entire errors made in the sector whilst in the second year interval (Table4b) ,two errors of this kind forming 8% of the entire errors were made in the sector .,There is no improvement in this type sizes (Table 3a and3b),they are the same of the sector .Percentage error made in the second year interval was than in the first year interval thus ,there was no improvement. 5.1.3 DATE MEMBER STOPS WORK One condition of the schemes stipulates that to qualify for benefits ,a contributor should have contributed 17.5% of his salary to the fund for at least 240 months .If this becomes less, it amounts to reduced pension and if it is more ,interest at the prevailing interest rate is accrued on the contributor’s contribution. Due to this , it becomes essential to the scheme to have adequate and accurate records to when a contributor registers or stops work .To thus effect, this study seeks to identify this as an error made in the return of contributors statement of account .Below is the details of the outcome of the study on this type of error. * Table 4a shows the number of errors of this kind made in the Ministry of Finance, Health, Education and the private Sector in the 1995-2000year interval, whilst Table 4b shows the number of errors of this kind made in the above mentioned sectors in the 2001-2006 year interval * In Table 4a ,first year interval ,Ministry of Finance listed one error of this kind forming 4% ,Ministry of Health ,one error also forming 4%,Ministry of Education ,three errors making 12% and the Private Sector ,one error. * In table 4b ,second year interval, Ministry of Finance listed no error of this kind ,Ministry of health ,two errors of this kind ,Ministry of Education ,five errors forming 20 % being the highest in the sector ,whilst the private sector listed no error. MINISTRY OF FINANCE Comparing the levels of errors of this kind made in this sector in te first and second year intervals, it was realized that it was in the first year interval (Table 4a ) one error was listed making up 4% ,whilst in the second year ,no error of this kind was made .this ,however shows an improvement in this type of error in the second year interval, because comparing the sample sizes (Tables 3a and 3b)which are the same ,percentage error made in the second year interval is zero for this kind of error .This lesser than in the first year interval of 4% ,hence an improvement in this type of error. MINISTRY OF HEALTH Also comparing the levels of errors of this kind made in this sector in the two year intervals mentioned (Tables 4a and 4b),it was realized that in the first year interval (Table 4a),one error was listed making up 4% of the entire error ,whilst in the second year interval there were two errors making 8% of the entire error made. Again, there is an improvement in this error in the second, because comparing the sample size (Table 3a and 3b), the second year interval was more than the first year interval as percentage error only by a margin of 4%.This can be taken as assuming a constant rise .Hence an improvement in this type of error. MINISTRY OF EDUCATION The levels of errors of this kind made in this sector in the first year interval were compared to the second year interval and it was realized that in the first year interval, three errors were listed making 12%, whilst in the second year interval; five errors were detected making 20%of the entire error for the sector. There is therefore no improvement in this type of error in the second year interval, because comparing the sample sizes (Tables 3a and 3b), the second year interval is more than the first year interval by just of a margin of 1% or 4% .Percentage error of this kind made in the second year is 20%, which is more than that of the first year interval of 12% by a margin of 8% .Thus, there is no improvement of this kind of error in this sector. PRIVATE SECTOR The levels of errors of this kind made in this sector in the first year interval were compared to that of the second year interval. It was realized that ,in the first year interval (Table 4a ),one error was listed making 4%.Whilst in the second year interval no error of this kind was made. There is therefore, an improvement in this type of error in the second year period because comparing the sample sizes (Table 3a and 3b), which are equal for both the first and second year, percentage error was 4% and 0%, respectively. 4.2 KINDS OF ERRORS ENCOUNTERED IN RETURNS. The types of error identified in the returns submitted to the TRUST comprises of the following:- * Break in contribution list * Invalid social security number * Wrong date member joins scheme * Wrong date member stops work This study is comparison oriented (i.e.it seeks to compare the levels and trends of errors made in the client organizations). The Chi-square analysis of distribution was therefore used to test the independence of the two factor errors and client organizations and further related it to the hypothesis under study as to if errors inhibit prompt processing of benefits. Table 5. A Contingency table showing errors in client organizations. Errors | Finance | Health | Education | Private | Total | Break in contribution list Invalid social security number Date one joined scheme Date one stops work | 4 1 1 1 | 2 - - 2 | 4 3 2 3 | 1 - 1 1 | 11 4 4 6 | TOTAL | 7 | 3 | 12 | 3 | 25 | CONCLUSION Since the observed value of (4.69) does not lie in the critical region ,the result is not significant at the 5% level .In other words , the evidence suggests that there is no difference between errors identified and client organizations .Implying that the two factors are dependent on each other , hence a degree of association exists and also proves that these factors will ultimately affect the prompt processing of benefits . This means further that the client organizations have an influence on the commitment of errors made by its employees (refer to Appendix 1-Expected Frequencies). 4.3 TRENDS AND LEVELS OF ERROR IN SUBMITTED RETURNS The Social Security and National Insurance Trust (SSNIT) upon the realization of errors committed in the statement of accounts of contributor’s returns established a procedure by which contributors will periodically check and amend their personal records. By this procedure ,contributors call at the Information Desk of the trust and upon request are given a statement of accounts sheet specifying personal records regarding Name, Sex ,Age, Social security Number ,Number of months contributed to the scheme, etc. Where contributors realize that entries of such records have been wrongly made, corrections are made on sheets attached and later submitted to the trust for amendment. This study critically looked at the kinds of errors encountered in the statement of account returns of respondent and the rate of occurrence in the client organizations .It further ascertained whether or not the kinds of errors made and client organizations are dependent on each other .In other words ,whether or not client organization have any relation with the commitment of errors identified in the study ,thus the testing of the hypothesis. However, having identified the kinds of errors and relating them with client organizations, this chapter focuses on the trends and levels of the kinds of errors identified. TRENDS The kinds of errors identified were analyzed comparatively by giving attention to the first year period and the second year period (refer to tables 6 and 7) These year interval were compared so as to ascertain whether there has been an improvement in the kinds of errors committed within the period. The results are shown graphically in appendix 2a and 2b. TABLE 6 : TRENDS AND LEVELS OF ERRORS IN THE FIRST YEAR INTERVAL (1995-2000) TYPE OF ERROR | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | BREAK IN CONTRIBUTION LIST INVALID SOCIAL SECURITY NUMBER WRONG DATE MEMBER JOINS SCHEME WRONG DATE MEMBER STOPS WORK | 5 12 4 4 | 5 13 7 0 | 6 10 4 5 | 7 8 7 3 | 4 13 7 1 | 6 10 6 3 | TOTAL | 25 | 25 | 25 | 25 | 25 | 25 |

NB:FIGURES IN THE YEAR COLUMNS HAVE BEEN MULTIPLIED BY 4 TO DRAW THE THREE DIMENSIONAL GRAPHICAL REPRESENTATION. TABLE 7: TRENDS L;EVELS OF ERROR IN THE SECOND YEAR INTERVAL(2001-2006) TYPE OF ERROR | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | BREAK IN CONTRIBUTION LIST INVALID SOCIAL SECURITY NUMBER WRONG DATE MEMBER JOINS SCHEME WRONG DATE MEMBER STOPS WORK | 5 10 6 4 | 3 9 7 6 | 6 11 5 3 | 6 9 6 4 | 3 12 7 3 | 6 8 5 6 | TOTAL | 25 | 25 | 25 | 25 | 25 | 25 | NB:FIGURES IN THE YEAR COLUMNS HAVE BEEN MULTIPLIED BY 4 TO DRAW THE THREE DIMENSIONAL GRAPHICAL REPRESENTATION.

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.0 SUMMARY
The data collected showed that 56% and 44% of males and females were sampled for the study in the first year interval (i.e. 1985-1990). In the second year interval (2001-2006), data was collected for the returns of 25 employees out which 92% are males and 8%are females.
Secondly, the ages of the respondents were grouped and in the first year interval, 24% forming the highest percentage of males fell within the ages of 35-44. This was followed by 16% falling within the ages 45-54,8% falling within the ages 45-54 age group and 4% each falling 25-34 and 64-75 years respectively.
In the area of females, 16% fell in the 35-44age group, followed by 12% falling in the 45-54 age group,,8% falling in the 65-74 age , and 4% each falling in the 25-34 age group and 55-64 age group, respectively.
However, in the second year interval (2001-2006), 32 % being the highest percentage of males fell in the 45-54 age group, followed by 24% in the 35-44 age group. Then 16% each lying between the 25-34 and 55-64 age groups, respectively, whilst 4% fell in the 65-74 age group .4% each of the female sample in the second year interval fell in the 25-34 and 45-54 age groups, respectively.
Below is a comparison of the levels of errors in the 1995-2000 and 2001-2006 year interval made according to client organizations.

5.1.1 MINISTRY OF FINANCE
1.Break in contribution List
At this Ministry, 16% of the respondents for the first year interval committed the break in contribution list error, whilst in the second year interval 4% committed the break. From the sample, four (4) people came out as committing this error. Comparatively, there is an improvement in the errors of this kind in the second year interval, than the first year interval. 2. Invalid Social Security Numbers
In the first year interval, one out of a population of seven (7) forming 4% came out as committing this error. Comparing with the second year interval (2001-2006), there was one out four people forming 4%. This shows an improvement in this type of errors, as the ratio is 1:7 in the first period and 1:4 in the second year period. 3. .Date Member Joined Scheme
In the first year interval (1995-2000), one out of a population of seven forming 4% registered this kind of error. Comparing with the second year interval, this showed that 8% out of a population of four listed this kind of error. There is, therefore, no improvement in this type of error listed in the returns 4. Date Member Stops work
The returns in the first year interval indicated that one out of a population of seven for the study forming 4%, was listed as having this kind of error. Comparing with the second year interval, it is realized that none of the returns was listed as having this kind of error. There is, therefore, an improvement in this kind of error within the second year interval.

5.1.2 MINISTRY OF HEALTH
1. Break in Contribution List
For the above-mentioned error, returns from the first year interval (1995-2000) listed no error of this kind out of a population of three. However, in the second year interval (2001-2006), there was no return; hence no error of this kind was made. There is an improvement in this kind, since the 0% rate of commitment of this error has been maintained.
2. Invalid Social Security Numbers
For the above-mentioned error, the returns from the first year interval (1995-2000) listed two out of three forming 8% of the entire errors made in the sector. However, in the second year (2001-2006), two out of a population of five forming 8% of the entire error made in this sector, since the population for study in the first year though lower than the second year, has the same percentage.
3. Date Member Joined Scheme
Returns from this Ministry listed no error out of a sample of three returns, that appeared for the study in this sector forming 0% in the first year interval .In the second year interval, one out of five forming 4% of the entire error was made.
Comparing the sample sizes of these two-year intervals (tables 3a&3b), the second year was more than for the first year interval whose percentage error only rose by a margin of 4%. This can be taken as assuming a constant rise, hence an improvement in this type of error in the second year interval for this sector.

5.1.3 MINISTRY OF EDUCATION
1 .Break in contribution list
Returns sampled at the Ministry for this study, indicated that in the first year interval (1995-2000) four out of twelve of the returns forming 16% were listed as having this type of error. However, in the second year interval (2001-2006), two out of thirteen of the returns forming 8% were also listed as having this type of error. Comparing the sample size of these two-year intervals (Tables 3a&3b), it clearly shows that there is an improvement in this type of error made.
2. Invalid Social Security Number.
Out of the twelve returns sampled from the ministry in the first year interval, three forming 12% were listed as having committed this type of errors. In the second year interval, out of 13 returns sampled of the study, two forming 8% committed this type of error. Comparing the sample sizes of these two year intervals (Tables 3a&3b),it clearly shows that there is an improvement in this type of error made.
3. Date Member Joined Scheme
Furthermore, two returns out of a total of 12 sampled for the study forming 8% was listed as having committed the above-mentioned errors in the first year interval. However, in the second year interval, four out of the 13 returns forming 16% was listed as having committed this kind of error. Comparing the sample sizes of these two-year intervals (tables 3a &3b), it shows that there was no improvement in this type of error made. 4. Date Member Stops Works
It was observed from the study that, three out of 12 returns sampled for the study forming 12% was listed as committing this type of error .In the second year interval, five out of 13 returns for the study was also listed as having made the errors. Comparing the sample sizes of these two year intervals (Tables 3a&3b),it shows that there is no improvement in this type of error made.

5.1.4 PRIVATE SECTOR
1. Break in contribution list
Returns sampled from this sector for the study indicated that in the first year interval (1995-2000), one out of three of the returns forming 4% was listed as having committed this type of error .In the second year interval, no error was committed as there was no return sampled. Comparing this type of error in the two-year intervals (Tables 3a&3b), there is an improvement.
2. Invalid Social Security Number
It was observed that in the first year interval, none of the returns listed this type of error out of the three returns sampled for the study forming 0%. In the second year interval, however, one out of a sample three errors was listed for this study as committing this type of error. Comparing the sample sizes (Tables 3a&3b), which are the same for the two-year interval, there is no improvement.
3. Date Member joined Scheme
Comparing the two year intervals, with their respective sizes (tables 3a &3b),it is shown that there is no improvement in this type of error made.
4 Date Member Stops Work
Comparing again the two year intervals on Table 4a &4b, with their respective sample sizes (Tables 3a &3b),it is shown that there is an improvement in this type of error made.

5.2 CONCLUSION
Results from this study show that, as human beings continue to strive for security it shall be achieved with its attendant problems and unless strategies are mounted to arrest curtail the problem; the strife for security shall be meaningless.
A lot is being done by the Trust to curtail the rate of occurrence of errors in the personal records of contributors, which inadvertently has an adverse effect on the returns of contributions. The above is effected by giving the opportunity to contributors to periodically check and access the authenticity of their contributions as well as their personal records at the information desk. However, whether this has been effectively executed to the awareness of contributors by way of education is another issue of great concern. As a result of the errors characterized by returns of contributors, personal data which serves as a vital tool for processing of benefits becomes so unreliable that contributors or beneficiaries are made to face stressful, very arduous and expensive tasks in the course of processing documents for their benefits.

5.3 RECOMMENDATION
While we appreciate the need for security, the following recommendations are made from the results of this study to for consideration in order to maintain a culture of trust and transparency without any hindrances, frustration or disappointment encountered by any of the parties i.e. the contributor and the scheme.
The scheme should build a more detailed business proposition with its customers. The perception of the effectiveness of strategies adopted by the scheme in alleviating the numerous errors encountered in personal records of contributors will depend on the supreme involvement of contributors to the various issues connected with the strategy. Branch Managers have offered general advice to small business for many years regarding labor laws, management, marketing etc. but there is a growing evidence to support the view that, advice to labor issues particularly in getting employees to register with valid and more reliable personal records is lacking. Hence there is the need to provide specific advice on the techniques of internal financial control, particularly benefits in small businesses especially the private sector will ultimately reap, should they encourage and advice labor in registering with the scheme with a reliable and viable personal record.
For the avoidance of doubts in ages of customers, it is recommended that employers of employees who are contributors to the scheme should step up a more purposeful approach to monitoring policies and processes regarding the ages of their employees.
More so, it is recommended that the scheme should adopt a routine procedure (i.e. a process by which personal records of employees of client organizations will periodically be examined for errors of this kind, rather than waiting for employees themselves to call at the various offices for correction of details).
Finally, it is also recommended that, publicity programmes of the scheme be made more aggressively on the need for personal records of employees to be kept accurate, in order to avoid undue delay in the processing of benefits that will be due them during pension.

APPENDIX 1
EXPECTED FREQUENCIES
The table in chapter 3 is a 4x4 contingency table and the entries under the client organizations are called observed frequencies.
Null hypothesis- The two factors, errors and clients organizations are independent
Alternative Hypothesis – The two factors are dependent ( .i.e. a degree of association exist )
Under the assumption of independence, the expected frequencies have to be calculated and compared with the observed frequencies .For the contingency table ,seven returns indicated all errors at the Ministry of Finance .Eleven returns out of twenty –five indicated break in contribution list .Therefore ,the expected number of returns from Ministry of Finance is 11x7/ 25=3.08
Expected Frequencies Errors | Finance | Health | Education | Private | Total | Break in contribution listInvalid SSF NoDate joined schemeDate member stops works | (11x7)/25=3.08(4x7)/25=1.12(4x7)/25=1.12(6x7)/25=1.68 | (11x3)/25=1.32(4x3)/25=0.48(4x3)/25=0.48(6x3)/25=0.72 | (11x12)/25=5.28(4x12)/25=1.92(4x12)/25=1.92(6x12)/25=2.88 | (11x3)/25=1.32(4x3)/25=0.48(4x3)/25=0.48(6x3)/25=0.84 | 11446 | | 7 | 3 | 12 | 3 | 25 |
A measure of the difference between the observed and expected frequencies is given by: χ2 = (o-e) 2/e
Where o is the observed frequencies e is the corresponding expected frequencies
Thus χ2 = (4-3.08)2 ∕3.08 +(2-1.32)2 / 1.32 + . . . (1- 0.84)2/0.84 χ2 =0.275+0.35+0.31+0.78+0.013 + 0.48 + 0.608 + 0.48 + 0.013 + 0.48 +0.013 + 0.48 + 0.003 + 0.48 + 0.275 + 0.109 + 0.005 + 0.03 = 4.691
To calculate the degrees of freedom for a contingency table: -
V = (m-1)(n-1)
Where V is the degrees of freedom m is the number of rows n is the number of columns
From table 5, there are 4 rows and 4 columns
V =(4-1)(4-1) = 3x3 = 9
Hence the degree of freedom is 9
The hypothesis was tested under a 5% level of significance .From tables, the 5% point at a degree of freedom is 16.92 (critical value)

TABLE OF CONTENT
DECLARATION……………………………………………………………………..i

ACKNOWLEDGEMENT…………………………………………………………....ii
DEDICATION……………………………………………………………………….iii
SUPERVISOR CERTIFICATION.............................................................................iv
ABSTRACT..................................................................................................................v
CHAPTER ONE
INTRODUCTION

1.0 BACKGROUND OF THE STUDY 1
1.1 STATEMENT OF THE PROBLEM 3
1.2 OBJECTIVES OF STUDY 4
1.3 HYPOTHESIS 4
1.4 SIGNIFICANCE OF STUDY 4
1.5 SCOPE OF STUDY 5
1.6 LIMITATIONS OF STUDY 6

CHAPTER TWO
LITERATURE REVIEW
2.0 INTRODUCTION 7
2.1 DEFINITION OF SOCIAL SECURITY 7
2.2 SOCIAL SECURITY AS AN INSURANCE MEASURE. 10
2.2.1 INSURANCE 11
2.3 THE SOCIAL SECURITY SCHEME IN GHANA 13
2.3.MODUS OPERANDI OF THE SCHEME. 13
2.4 BENEFITS UNDER THE SCHEME 14
2.5 ERRORS 16

CHAPTER THREE
METHODS OF DATA COLLECTION AND ANALYSIS
3.1 TARGET POPULATION 20
3.2 STUDY POPULATION 20
3.3COVERAGE 21
3.4 SAMPLE DESIGN 21
3.5 DATA COLLECTION METHOD. 21
3.6DATA ANALYSIS 22

CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.0 BACKGROUND CHARACTERISTICS OF RESPONDENTS 23
4.1 FINDINGS 25
4.1.0 BREAK IN CONTRIBUTION LIST 28
4.1.1 INVALID SOCIAL SECURITY NUMBER 28
4.1.2 DATE JOINED SCHEME 29
4.1.3 DATE MEMBER STOPS WORK 31
4.2 KINDS OF ERRORS ENCOUNTERED IN RETURNS. 34
4.3 TRENDS AND LEVELS OF ERROR IN SUBMITTED RETURNS 36

CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.0 SUMMARY 39
5.1.1 MINISTRY OF FINANCE 40
5.1.2 MINISTRY OF HEALTH 41
5.1.3MINISTRY OF EDUCATION 42
5.1.4 PRIVATE SECTOR 43
5.2 CONCLUSION 44
5.3 RECOMMENDATION 44
REFERENCE
QUESTIONAIRE
APPENDIX I
APPENDIX II