ABSTRACT.
This research work tends to examine the Integrated Personnel and Payroll Information System (IPPIS) in the Nigerian civil service. This is a program introduced by the Federal Government supported by the World Bank as one of the measures of Public Service Reform. Prior to the introduction of this scheme Ministries, Departments and Agencies (MDAs) do receive their recurrent costs on monthly basis as subvention. The above arrangement gave room for the MDA’s to disburse money sent to them whenever and however it pleases them. This therefore according to records led to financial misconduct in the Nigerian civil service. The huge amount spent on recurrent expenditure, if not monitored and cut down through appropriate government policy and reform program, Nigeria may wake up one day to see that Government revenue is spent just in paying salaries at the detriment of competing needs.
There is need for Nigerian Government to provide accurate and correct number of civil servants under her care and to an extent minimize budget estimate.
The researcher tried to answer some questions on the reason why Government set up the IPPIS scheme. The research is also poised to determining the extent to which the Government is prepared towards actualizing of the IPPIS objectives. The research tried to examine how safe and reliable the civil servants Personnel records are with IPPIS program and the extent to which the program will help Government in planning and budgeting.
In this research survey method was used, in this case the researcher sourced data from both primary and secondary sources. Questionnaire and Interview methods were used extensively.
It was found out from the research that Integrated Personnel and Payroll System (IPPIS) is generally one of the offshoots of the civil service reform program to ensure transparency and accountability in the Nigerian civil service. However, Government is not fully technologically prepared for the program and there are some other challenges that are facing the program, they are both human and material.
IPPIS if implemented properly and honestly will minimize, if not eliminate fraud in the civil service of Nigeria, and provide other benefits.
This research work is poised to examine IPPIS program in Nigeria, finding out the possible challenges that are likely to be encountered in the course of implementation of the program also give some suggestions.
TABLE OF CONTENT
Title page —————————————————- i
Approval page———————————————— ii
Declaration ————————————————– iii
Dedication————————————————— iv
Acknowledgement—————————————— v
Abstract —————————————————— vi
Table of Content ——————————————– viii
List of Tables ———————————————— xi
CHAPTER ONE
1.0 Introduction
- Background of the study …………………………..1
- Statement of Problem …………………………… 2
- Purpose of study …………………………………..4
- Research Questions……………………………….. 4
1.5 Research Hypothesis ……………………………. 5
1.6 Scope of the study………………………………….5
1.7 Significance of the study …………………………..6
1.8 Definition of terms …………………………………7
1.9 References ………………………………………9
CHAPTER TWO
2.0 Review of Literature
2.1 History of IPPIS……………………………………….10
2.2 E-Payment System ……………………………………12
2.3 The Nigerian Public Service ……………………………..13
2.4 Public Service Reform …………………………………15
2.5 Payroll Accounting ……………………………………18
2.6 Effect of computer on the Accountant ………………..19
2.7 Personnel/Human resource management ………………21
2.8 The Stakeholders’ Roles in the IPPIS Project …………24
2.9 References ……………………………………………. 30
CHAPTER THREE
3.0 Research Methodology
3.1 Research Design ………………………………………. 31
3.2 Sources of Data ………………………………………….31
3.3 Questionnaire method ………………………………….. 31
3.4 Interview Method…………………………………………32
3.5 Population of the Study ………………………………… 32
3.6 Sample size ……………………………………………….33
3.7 Validity of study ………………………………………….34
3.8 Test Statistics ……………………………………………..34
3.9 References ………………………………………………..36
CHAPTER FOUR
4.0 DATA PRESENTATION AND ANALYSIS
4.1 Presentation and Analysis of Data ………………………….37
4.2 Hypothesis Testing …………………………………………..51
4.9 References ………………………………………………….58
CHAPTER FIVE
5.0 SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSION
5.1 Summary of Findings …………………………………….. 59
5.2 Recommendations ………………………………………… 60
5.3 Conclusion …………………………………………………62
BIBLIOGRAPHY ……………………………………………………………64
LIST OF TABLES
Data Presentation Tables
Table I —————————————————– 36
Table II —————————————————— 37
Table III ——————————————————- 38
Table IV ——————————————————- 39
Table V ——————————————————– 40
Table VI ——————————————————– 41
Table VII ——————————————————- 42
Table VIII ——————————————————- 43
Table IX ——————————————————- 44
Table X ——————————————————- 45
Table XI ——————————————————- 46
Table XII ——————————————————- 46
Table XIII —————————————————– 47
Table XIV —————————————————– 48
Table XV —————————————————– 49
Table XVI —————————————————– 49
Chi Square Table A —————————————— 52
Chi Square Table B ——————————————- 54
Chi Square Table C —————————————— 56
X2 Distribution Table ————————————– 73
CHAPTER ONE.
INTRODUCTION.
- BACKGROUN OF THE STUDY
In Nigeria all the Ministries, Departments and Agencies (MDA’s) draw their personnel cost from the Consolidated Revenue Fund (CRF). The exert number of Personnel being paid in the Nation cannot be easily ascertained due to non-availability of required and necessary information. As a result of none availability of the exert number of Public servants in the country, it has become difficult for government to have an accurate wage data for planning and budgeting purpose. The Integrated Personnel and Payroll Information System (IPPIS) project seeks to resolve this and also reduce the Federal Government expenditure on Overheads. In 2007, the Federal Government of Nigeria and the World Bank initiated Integrated Personnel and Payroll Information System.
The Goals set by the Federal Government include the following:
- Implement an Integrated Solution
- Improve human management effectiveness
- Increase confidence in Govt. Payroll cost and expenditure management.
- Significantly improve overall management reporting and planning.
Amongst the objectives of the reforms of Government is to entrench transparency and accountability in the public service Human Resources (HR) records and payroll administration. Successive Government has observed gross inadequacies in the payroll and personnel records in the public service. Several efforts have been made to reduce these challenges, but it tends to worsen with time, resulting to greater difference in accessing reliable data for human resources planning and management, chaotic state of pension administration; ‘ghost worker’ syndrome and various forms of payroll and credential fraud.
Manual computation of salary and documentation of personnel information has been compounding the problem of transparency and accountability. This also affects accuracy in computation of salary hence overpayment or underpayment of salaries, omission of staff name in payment, wrong calculation of promotion and pension that is due to staff and Ex-staff as the case may be. With the introduction of the Integrated Personnel and Payroll Information System scheme, if properly implemented and managed, will go a long way in eradicating or at least bring the above mentioned problems to the barest minimum.
