INTEGRATED PERSONNEL AND PAYROLL INFORMATION SYSTEM (IPPIS) AND FRAUD CONTROL IN FEDERAL PUBLIC SERVICE IN ANAMBRA STATE (2019 - 2023)

Abstract

The inability of Federal Government of Nigeria to come up with a computerized and accurate Data Management System relating to the staff records of respective Ministries, Departments and Agencies (MDAs), in the times past, has resulted to issues of ghost worker syndrome, reported cases of multiple payments of emoluments to a single employee, falsification of credentials, manual filing system and computation of salaries, as well as other forms of irregularities such as overpayments, underpayments and payment of ghost workers. The objective of this study, therefore, is to determine the impact of Integrated Personnel and Payroll Information System on Fraud Control in the Federal Public Service in Anambra State within the period under study. Data for this study were elicited from both primary and secondary sources. Survey research design was adopted for this study. The population of the study consists of employees of the respective Federal Ministries, Departments and Agencies in Anambra State. This study anchored on Fraud Diamond Theory as a framework for analysis. Findings revealed that Integrated Personnel and Payroll Information System has significantly improved Fraud Control, greatly enhanced Expenses Monitoring and significantly enhanced Financial Oversight in Federal Public Service in Anambra State from 2019 – 2023. In line with these findings, this study concludes that Integrated Personnel and Payroll Information System emerged as a panacea to address the irregularities linked to the traditional method of payroll administration which involves manual computations and avoidable human errors. It recommends that Federal government, through the Office of the Accountant General of the Federation (OAGF) should activate other six components of IPPIS, aside Payroll which is the only one in use at the moment.