Dear SCOPA Secretariat,

I submit this formal complaint under SCOPA’s oversight mandate regarding serious audit, compliance, and governance failures by the Trans-Caledon Tunnel Authority (TCTA), compounded by obstruction from Old Mutual Superfund Retirement Fund. These actions have caused me verifiable financial harm of approximately R386,707.50 and reveal potential abuse of public funds to suppress accountability and undermine tax and pension legislation.

1. Summary of the Issues

a. Misclassified Pension Fund Directive (34200229):
Following my dismissal on 5 December 2022, Old Mutual processed my pension payout of R381,819.47 as a resignation, resulting in a R64,227.50 tax deduction. TCTA claims they submitted “dismissal” (15 April 2025, Ref: 0528681), contradicting the SARS directive outcome. Old Mutual confirmed (11 April 2025) it processed the directive based on the exit reason provided by TCTA, suggesting a direct misrepresentation by TCTA. To date, no correction has been made.

b. False Payroll Entry (Directive 44963761):
TCTA reported a fictitious payroll amount of R735,116.61 in 2025, which was never paid, not on my IRP5, and used to inflate taxable income. This caused an estimated R322,480 in wrongful tax, and violates the Tax Administration Act (s.235) and PFMA (s.83). No audit trail, justification, or retraction has been provided by TCTA, despite multiple requests.

c. Repeated Document Withholding by Old Mutual:
Between 3 and 22 April 2025, I submitted four formal requests to Old Mutual for the claim form, exit reason code, and correspondence submitted by TCTA for directive 34200229. Despite confirming they processed the directive based on TCTA’s input, Old Mutual has responded only with template emails claiming “investigation” (11, 17, 22 April), and failed to release these legally mandated documents.
This obstructs my right to file a SARS objection and approach the Pension Funds Adjudicator.

d. Breach of 2 May 2024 Settlement Agreement:
TCTA committed under clauses 4.1 and 8.1 to ensure correct SARS submissions.

Despite this, they failed to verify the pension directive, submitted false income, and are now misusing clause 6.1 (“full and final settlement”) to avoid correcting misclassified directives and payroll fraud — in violation of the Income Tax Act, Second Schedule, and the Settlement Agreement itself.


2. My Efforts to Seek Resolution

Over the past 12 months, I have:

Sent over a dozen formal emails and document requests to TCTA, Old Mutual, SARS, and relevant stakeholders;

Submitted correspondence to ENSafrica (TCTA’s attorneys) who responded with a cease-and-desist letter, rather than address the misreporting;

Filed a complaint to the Information Regulator (POPIA & PAIA) against Old Mutual;

Prepared formal objections for SARS and the Pension Funds Adjudicator;

Received conflicting statements from TCTA and Old Mutual, but no correction or accountability.


TCTA has escalated its response by using ENSafrica, a high-cost legal firm, to oppose my efforts — funded by taxpayers — rather than correcting their own financial misreporting and settlement breaches. This raises a serious public interest issue, as state funds are being used to defend false records, rather than uphold transparency or resolve the harm caused.


3. Requested Action from SCOPA

I respectfully request that SCOPA:

1. Initiate a parliamentary inquiry into TCTA’s false payroll reporting, pension misclassifications, and misuse of state funds to avoid liability;


2. Refer TCTA to the Auditor-General (AGSA) for a special audit of the payroll, tax directive submissions, and legal expenditure linked to ENSafrica;


3. Recommend consequence management, including disciplinary or criminal referral under the PFMA and Tax Administration Act;


4. Review Old Mutual Superfund’s conduct, including obstruction of member rights and failure to comply with disclosure laws under PAIA and the Pension Funds Act.



All supporting documents (SARS directive, TCTA letter, emails, benefit forms, and legal correspondence) are available on request. Please confirm receipt and advise on next steps.

Yours faithfully,
Rhulani Myambo