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Research Article Open access CC BY 4.0

Appraisal of Government Recurrent Expenditure Pre- and Post-Integrated Personnel Payroll Information System Implementation in Nigeria

Onuaguluchi Florence Ifeoma, Oliver Ike Inyiama, Oshim Judethadeus Chukwuebuka

Asian Journal of Economics, Business and Accounting · pp. 84–96 · Published 14 Aug 2023

10.9734/ajeba/2023/v23i191074

Abstract

The study appraised government recurrent expenditure pre- and post-Integrated Personnel Payroll Information System implementation in Nigeria. Government recurrent expenditure on general administration, government recurrent expenditure on education, government recurrent expenditure on defence, and government recurrent expenditure on health, formed the dependent variables of the study. The study adopted an ex-post-facto research design, covering the period between 1995 and 2019. Secondary data were extracted from the Central Bank of Nigeria Statistical Bulletin. Paired Sample T-test technique was used for the data analysis. In line with the specific objectives of the study which was to appraise the difference in the mean of government recurrent expenditure on general administration, education, defence, and health pre and post Integrated Personnel and Payroll Information System implementation in Nigeria, it was revealed that all the recurrent expenditures studied have a positive and significant difference in mean after IPPIS implementation in Nigeria. This implies that IPPIS has not been able to cutdown government recurrent expenditure in Nigeria. It is recommended therefore that the federal government should adequately monitor and utilize the money saved from recurrent expenditure due to implementation of IPPIS. They should employ more administrative staff using the money saved from eradicated ghost workers. The government should consider an upward review of the educational budget to meet up with the 26% allocation recommended by UNESCO and above. The government should monitor how the huge amount of money spent on defence was appropriated. This will help in preventing and stamping out corruption. An encompassing stakeholders’ forum in the Nigerian health sector remain essential. The national health system needs a solid administrative policy foundation that allows coordination of priorities and partnerships in the health workforce and among various stakeholders. This will help stamp out embezzlement and corruption in the system.

Integrated personnel payroll information system government recurrent expenditur social services recurrent expenditures economic reform and governance project

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