An Examination of Integrated Personnel and Payroll Information System in the Nigerian Civil Service

ABSTRACT 

This work tends to examine the Integrated and Payroll Information System (IPPIS) in the Nigerian service.

This is a program introduced by the Federal supported by the World Bank as one of the measures of Public Service Reform. Prior to the introduction of this scheme , 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

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
1.1 Background of the study …………………………..1
1.2 Statement of Problem …………………………… 2
1.3 Purpose of study …………………………………..4
1.4 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 CONCLUTION
5.1 Summary of Findings …………………………………….. 59
5.2 Recommendations ………………………………………… 60
5.3 Conclusion …………………………………………………62

BIBLIOGRAPHY ……………………………………………………………64

INTRODUCTION  

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  data-ccp-props=”{“201341983″:0,”335551550″:6,”335551620″:6,”335559739″:160,”335559740”:259}”> 

– Improve human management effectiveness  data-ccp-props=”{“201341983″:0,”335551550″:6,”335551620″:6,”335559739″:160,”335559740”:259}”> 

– 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.

BIBLIOGRAPHY

Anderson, C. (1991), How to set up and run a Payroll system. London: Kogan.

Babbie, E.A. (1986), The Practice of Social Research, Belmonth-California: Wadsworth

Bratton, J. and Jeffrey G. (1999), Human resource Management theory and practice.

London: Macmillian Press Ltd.

Brown, J. O. (1980), Computer and Accounting. London: Macmillian Press.

Cole, G. A. (2002), Personnel/Human Resource Management, London:

Thomas Learning High Holborn House.

Egbu, K.I. (1990), Groundwork of Research Methods and Procedures, Enugu, Nigeria:

Institute for Development studies.

Egbuonu, P. I. (2005), Practical Method of writing Edition, Research Report. Onitsha:

Adson Educational Publishers.

Ekpe, A.Y. (1990) Role of the Nig. Accountant In Industry in 1990’s (A paper presented

At the 25/20 Annual conference of ICAN at NICON NOGA Hilton Hotel,

Electronic Payment, The cutting edge.

StudentsandScholarship Team.

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