Effect of Integrated Personnel and Payroll Information System (IPPIS) on Federal Government Recurrent Expenditure in Nigeria

Proceedings of NAA National Conference, Federal University, Otuoke, Bayelsa State, 2016

29 Pages Posted: 27 Jul 2017 Last revised: 10 Sep 2017

See all articles by Nestor Amahalu

Nestor Amahalu

Nnamdi Azikiwe University - Department of Accountancy

Pius Vincent Okoye

Nnamdi Azikiwe University - Department of Accountancy

Janefrances Okoye

Nnamdi Azikiwe University Awka, Students

Date Written: August 15, 2016

Abstract

This study examined the effect of Integrated Personnel and Payroll Information System (IPPIS) on Federal Government recurrent expenditure in Nigeria. The study made use of secondary source of data obtained from Budget Office of the Federation (BOF), Annual Report from the Office of the Accountant General of the Federation (OAGF) together with the audited financial statements and Central Bank of Nigeria (CBN) Statistical Bulletin. The relevant data were subjected to statistical analysis using the t-test statistics. The results of the study revealed that there is a significant difference in Government’s recurrent expenditure following the introduction of IPPIS in 2007. It was also empirically verified that the percentage of fund savings to the budgeted expenditure shows that the implementation of IPPIS has resulted in fund savings for the Federal Government of Nigeria. The researchers recommend that the training of the operators of the IPPIS should be technologically compliant. Periodic monitoring or verification exercise of the Ministry, Department and Agencies (MDAs) should be adopted by the Office of Accountant General of the Federation to verify the civil servants that have left the service.

Keywords: Integrated Personnel and Payroll Information System, Recurrent Expenditure, Personnel Cost

JEL Classification: L21, M17, M19

Suggested Citation

Amahalu, Nestor and Okoye, Pius Vincent and Okoye, Janefrances, Effect of Integrated Personnel and Payroll Information System (IPPIS) on Federal Government Recurrent Expenditure in Nigeria (August 15, 2016). Proceedings of NAA National Conference, Federal University, Otuoke, Bayelsa State, 2016. Available at SSRN: https://ssrn.com/abstract=3008572

Nestor Amahalu (Contact Author)

Nnamdi Azikiwe University - Department of Accountancy ( email )

Awka, Anambra 23400
Nigeria
+2348063393668 (Phone)

Pius Vincent Okoye

Nnamdi Azikiwe University - Department of Accountancy ( email )

Awka, Anambra 23400
Nigeria

Janefrances Okoye

Nnamdi Azikiwe University Awka, Students ( email )

Ifite Awka
Nigeria

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