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EFFECT OF INTEGRATED PERSONAL PAYROLL INFORMATION SYSTEM ON

EMPLOYEE WELFARE: EVIDENCE FROM FEDERAL MINISTRIES IN NIGERIA BY
Fa raj im a kin

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 Australian .Journal of Arts and Scientific Research
Vol.22. Not. pp. 1-143, March 20/ 7
Published by Centre for Research and Development. CQ University Queensland Australia)

EFFECT OF INTEGRATED PERSONAL PAYROLL INFORMATION SYSTEM ON EMPLOYEE

WELFARE: EVIDENCE FROM FEDERAL MINISTRIES IN NIGERIA
BY

Fa raj im a kin, Abiodun S.

Department of Accountancy. Chukwuemeka Odumegwu Ojukwu University. Ighariam Campus. Nigeria

&
A. S. Anichebe Ph.I)
Department of Accountancy, Chukwuemeka Odutnegwu Ojukwu University, Ighariam Campus. Nigeria

Abstract
This study examines the effect of the implementation of Integrated Personnel Payroll Information
System(IPPIS) on employee welfare using fifty Ministerial. Department and Agency's. The study was based
on survey and descriptive research design and the data were collected using questionnaire structured in
hinaty format. Binary logistic regression analysis was employed. The result showed that the implementation
of IPPIS has weak positive relationship with employee welfare but it is statistically significantly. The
findings of the study showed that the identification and remover of ghost workers from the payroll will seme
the government huge amount which can be used to ensure regular salary> and full implementation of
Shonekon committee recommendation on employee welfare. Based on the findings, the study recommended
that staff audit should be carried out and IPPIS programme should be implemented in all the three tiers of
government in Nigeria

Keywords: Government expenditure, staff audit, ghost workers, payroll, independent personnel payroll
information system.

Introduction
Integrated Personal Payroll Information System (IPPIS) is a new Innovation which enhances productivity by
removing cumbersome manual processes in Ministries. Department and Agencies of Government. IPPIS w
hich is used to calculate salaries also provide a range of supporting functions such as preparing pay slips and
payroll reports. It is closely linked to and forms part of an Integrated Financial Management Information
System (1FMIS). Regardless of how effective, the ministry/department have structured their functions of
payroll management, establishment control, budgeting and personnel management, these processes need to
be closely integrated so that information about employee costs and deployment can be shared. IPPIS have
the capacity to generate a wide range of reports to support personnel planning and decision-making, such as
lists of employees by department, grade or location; summaries of personal and career details; payroll or
benefits statements; annual wage reports; or bank deposit details. The full implementation of IPPIS will
enhances efficient personnel cost planning, budgeting and reporting as personnel cost will be based on actual
verified number and not estimates. Under IPPIS, workers salaries are paid centrally from the office of the
Accountant General of the Federation (AGE) into individual workers account as opposed to the former
practice under which estimated staff salaries were released to MDAs and the ministries paid the individual
workers. Such practice gave room to large army of ghost workers in the MDAs such that 46,000 names on
the payroll representing close to one out of three workers in the MDAs so far covered were ghost workers.
The Nigerian unemployment rate increased to 23.9 percent in 2011 from 21.0 percent in 2010, and averaged
14.6 from 2006. In 2014 80 percent of Nigerians were unemployed. More so, this affects the socio-economic
fortunes of the citizens and the rate of corruption is obviously the causes of this trend. (Idris. Daja & Audu
(2015). For instance, the staff audit exercise
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conducted in federal capital territory in 2013 revealed that out of 26,017 on the payroll, 6000 were
factitious. The audit exercise is an eye opener to the extent of monumental corruption, theft and financial
irregularities that could be avoided if the electronic payroll system is fully implemented in the public
service. Letsvvla and Egwemi (2013) believe that corruption did not begin today but ancient civilizations
and traces of widespread illegality and corruption in the civil service to the colonial era its nature scope and
effect is more pronounced now than before. It is believed that the aim of government is the improvement of
its people and her performance depend largely on the quality of its workforce (civil service). Derek, Laura
and Stephen, (2005) believed that achieving that aim will require managing resourceful personnel through
adequate reward system but ghost workers syndrome in recent time have threatened this objective hence the
application of integrated personnel payroll and information system. Today in Nigeria, empirical studies is
lacking regarding the effect of 1PP1S implementation on government employee welfare. The
implementation in no doubt has lead to the savings of huge amount. Previous researches only focused on the
effects of employee productivity but the dimension of how the implementation of integrated personnel
payroll and information system effect employee, and wage bill report is still lacking. Idris, Daja and Audu
(2015) studied the defect of implementation of integrated personnel payroll and information system in. the
local government but no study has looked at the effect of implementation of 1PPIS on government employee
welfare at the federal level; thus, creating a gap in empirical which this study attempt to bridge. Given the
efficacy of IPP1S in improving government payroll report by curbing ghost workers syndrome serve as an
antidote to addressing this negative trend, the study examine effect of integrated personal payroll
information system on employee welfare: evidence from federal ministries in Nigeria. The main objective of
this paper therefore is to examine the extent to which the implementation of integrated personnel payroll and
information system helps curb payroll fraud and affect employee welfare in Nigerian. The study will be of
value in that it enlarges the scope of previous studies through the inclusion of other variables. It contributes
to the environmental accounting literature by bringing insight into emerging market region where little is
known about environmental accounting and its features. The findings will be of importance to stakeholders
and managers as it shared light on the basic determinants of environmental disclosure which stakeholders
and manager should focus on in making decision regarding environmental disclosure. Academic will also
find the literature arising from this study useful.
Literature review
Conceptual Framework
Integrated Personnel and Payroll Information System (IPPIS): is a world Bank-Assisted project under the
Economic Reform and Government Project (ERGP) which was aimed at establishing a reliable and
comprehensive database for the public service, facilitate manpower planning, assist in providing information
for decision making, eliminate double dipping and credentials falsification, facilitate easy storage, update
and retrieval of personnel record for administrative and pension process, and to facilitate staff remuneration
payment. IPPIS programme enable the government ministries and MDAs to fish out the ghost workers for
the attainment of public probity in governance.

Public Service Reforms and Employees Welfare in Nigeria

The Nigerian civil service was oversized and poorly remunerated, resulting in poor service delivery. Rapid
public sector recruitment under military administrations had resulted in an oversized and under skilled work
force in which employees often did not have the appropriate technical skills needed for their assignments
(Okonjo-Iweala & Osafo-Kwaoko, 2007). More broadly, the government estimated that about 70 percent of
federal civil servants had a high school diploma or lower, with less than 5 percent possessing modern
computer skills. Civil servants generally received low pay and several fringe benefits such as free housing,
free vehicles, and various other allowances that often led to waste and misuse of

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government resources. Weak management and oversight also leads to the problems with ghost workers on
the government payroll; may due to unreliable personnel and pension registers often-wcrc-unreliable.

Moreover, weak incentive structure in the civil service, which did indeed foster poor performance, weak
work ethic and poor service delivery by many government ministries is often characterized by hidden or
outright corrupt behavior on the part of many civil servants. Reforms were therefore needed to re-
professionalize the civil service and increase its focus on service delivery, Olukcmi and Babatunde (2013).
Olukemiand Babatunde observe that the reform measures carried out in the public service as a result of the
above identified challenges been a holistic one involving all the Ministries, Departments and Agencies
(MDAs) at the federal level. Civil service reform began with five pilot ministries and subsequently was
extended to nine MDAs (ministries, departments and agencies). In each instance, internal consultations were
performed while verification exercises were conducted to update' personnel records and payroll data.
Organizational structures for the reforming ministries were reviewed and rationalized, while the appropriate
professional skills needed for each MDA's. were identified. Redundancy packages and retraining programs
were offered several staff. The reform programme which introduce IPP1S have lead to over 35,700 official,
this resulted to saving of an estimated cost of about N26 billion (US$203) million), while 1.000 high Hying
university graduates arc being recruited (Okonjo- 1 weal a & Osafo-Kwaoko, 2007). In the process of the
reform and restructuring, an estimated 8.000 ghost workers were expunged from the government payroll.
Government salary scales has also been reviewed. An initial recommendation from the Shonekan Committee
had recommended public sector wage increases of 25 percent in2007 and a further 10 percent annually (plus
cost-of-living adjustment) for the next lOYears. The full implementation of the Shonekan proposal is likely
to result to significant growth of the payroll component of the federal government's budget: this will amount
to over 3 5 percent, 45 percent, and 45 percent of the national budget in 2007. 2008 and 2009, respectively
(Okonjo-lweala & Osafo-Kwaoko, 2007). The federal government consequently opted to increase wages by
15 percent, beginning in January 2007, with further upward revisions being dependent on further
implementation of the public service reforms. The proposed upward review of salaries and emolument in
2009 budget was stopped as a result of the recent global economic crisis. Various public sector benefits such
as housing and cars were also monetized and consolidated with basic salaries. Only four non-regular
allowances remain: job-specific allowance (e.g. for doctors on call), risk-related allowance (e.g. for
employees in risk-prone areas), relocation allowances (e.g. for employees posted abroad), and scarce skills
allowance (e.g. for information technology specialists) Olukemie/ al (2013). finally, it is believed that as
government payroll systems are being computerized with the introduction of Personnel and Payroll
Information System (IPP1S) it will assist in monitoring staffing numbers in the federal civil service.

Public Sector Reforms in Nigeria: An overview

Public sector reform is a systematic intervention directed at the structure, operations and procedures of the
public service with the purpose of inducing its transformation as multi-facetted agent of change as well as an
instrument of national cohesion and socio-economic development (Adegoroye, 2005; Mikail. 2013). Mhone
(2003) believes that public sector reform is the total overhaul of government administrative machinery with
the aim of injecting real effectiveness, efficiency, competence and financial prudence in the running of
public sector. Historically, the public sector management in Nigeria was a product of British Colonial
System handed down to us as part of independence package in 1960. The British Colonial Public
Administration managed the colonial territory known as Nigeria, from about 1861 to 1954, when regional
governments were created, influenced the growth and development of public service

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Vo 1.22, No/, pp. 1-143. March 2017
Published by Centre for Research and Development. CQ University Queensland Australia (www.eubdiournals.or'e)

in Nigeria. Indeed, Nigerian public' service from 1954 tol960 was characterized by regional government
based on colonial interpretation for its administrative structure in terms of ethics, values, culture, tradition,
training, procedures and e-spirit de-corps (Asma'u& Ibrahim 2014), At that juncture, there were five public
services namely; the Federal Public Service, the Public Service of the Pastern region, the Northern Region,
mid- western region and that of the Western Region (Maikudi. 2012 cited in Asma'u et al 2014).
Accordingly, the first public service reform in Nigeria began with Hunt's commission of 1934, the
commission was established with the aim of addressing the state of the service, incorporating both
conditions of service, staff performance and service delivery (Adegoroye, 2006 &Salisu, 2001). The second
reform of the civil service was undertaken in 1946 by the Harragin commission, which divided the service
into junior and senior services. It was followed by Gorsuch commission of 1954, which restructured the
service into five (5) sections, they are; the sub-clerical, clerical, sub professional/technical,
administrativc/professional, and super scale. In 1959, Mbanefo commission was established to address the
issue of salaries and this was followed the same year by the Hewn commission which integrated the existing
departments under directors into ministries to be headed by permanent secretaries (Adebayo, 2004).
Furthermore, the Morgan commission in 1963 focused on the issues of salaries and remuneration. This was
followed by Elliot and Eldwood Grading Team of 1966 and the Adebo commission of 1970. Though, the
major aim and area of Adebo Commission is to look at salaries and wages as well as the establishment of a
public service review commission to examine the role of the public service commission, structure of the civil
service, conditions of service and training arrangement. In 1972, the Udoji Commission was constituted with
the focus on increasing efficiency and effectiveness within the context of meeting the challenges of a
development- oriented society (Adewunmi, 2012). The Commission recommended a result oriented and
unified structure of public service for the whole country. This implies that recruitment/appointment,
promotion remuneration, retirement, discipline and dismissal would be governed by the same conditions all
over the country (PSRC 1974). Another civil service reform commission was constituted in 1988; the
commission was chaired by Dotun Phillips with the aim of streamlining the public service along the lines of
the presidential system of government and changing professional heads of the ministries to be called
Director-Generals (DC) instead of permanent secretaries, and their appointment is purely political as well as
specialization in the ministry where an officer found himself, were among the recommendations of the
commission. The Ayida Panel under Abacha's government in 1994 revisited the Phillips commission's report
and makes some amendment such as the post of Director General should revert back to the status of
permanent-secretaries and should be the accounting officer of the ministry. The Obasanjo's civilian
administration reform culminated with the established of Bureau for Public Service Reform (BPSR) chaired
by AdegokeAdegoroye with the aim of streamlining the public sector .and set a minimum standard in terms
of staff strength and remuneration for the public services as well as to tackle payroll fraud, remove ghost
workers and large number of redundant post, facilitate a process of organizational restructuring, improve
service delivery standards and facilitate a process of pay reform that will provide incentives for quality staff
to come into the service and stay there (HTSPE, 2007: 1). To ensure probity and public accountability late
President Yar'adua, in 2008, introduced e-payment system to public officers with the federal Government
and while he enforce (8) years duration to the post of permanent secretaries, and in the federal government.
The past administration of President Jonathan, inaugurated a committee headed by former bead of service of
the federation Mr. Steven Oransanyc to look at the possible way out for reducing the size of government
against the backdrop of some ministries, Departments or Parastatals and Agencies which have duplication of
mandate in order to go into merger with others or to be phased out.

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IPPIS and Government Personnel Report in Nigeria

Okonjo-Iweala (2014), the government saved 160 billion naira by weeding out 60.000 ghost workers from
the payroll. This number excludes the 46,821 ghost workers identified in 215 ministries, department and
agencies in 2013. The staff audit exercise conducted in federal capital territory in 2013 revealed that out of
26,017 on the payroll, 6.000 were fictitious. The audit exercise exposed the extent of monumental
corruption, theft and financial irregularities that could be eliminated if the electronic payroll system is fully
implemented in the public service. Hence, the consistent staff screening in government ministries,
departments, and agencies will in no doubt improve the payroll report both at the federal, states and local
governments. The integrated personnel payroll and information system have in no doubt enhance
accountability and transparency in the management of government resources. In 2013, the federal ministry
of finance observed that the implementation of IPPIS has enhance efficient personnel cost, planning and
budgeting as personnel cost was based on actual verified values and not estimates. This, has broadened
employment opportunities, reduces corruption in the public service and reduced personnel costs. The
efficiency in transacting government business is enhanced. More so. the implementation of IPPIS has also
enhanced the confidence in payroll costs and budgeting, improved management reporting and information,
rebuilding public confidence provide opportunities for an improved infrastructural facilities, create
conducive work atmosphere and job security (Hall & Torington, 1998, Uzochukwu, 2015). Though, the
envisaged challenges by the employees include; job act, bureaucratic bottleneck, decayed infrastructure,
unionism, and reduced fortune for recruitments; government insensitivity and commitment in pursuing its
policies in the past. Mayo (2011) after assessing success so far, believe that the success can be consolidated
by adopting it at all levels of government.
Theoretical Exposition: Agency Theory
Principal-agent theory also argues that the public (as principals), on whose behalf politicians and bureaucrats
(as. agents) are supposed to govern, is unable to hold the latter accountable because of insufficient
information (information asymmetry), the incompleteness of the contracts of employment, and the problems
of monitoring behaviour (Walsh, 1995; Lane, 1995). The public sector under performs because state officials
pursue their own narrow self-interests rather than the public interest. It is difficult to extract accountability
and good performance from public servants (agents) because of the monopoly characteristics of public
services, imperfect information about the services, and about the abilities and interests of public employees,
and the huge transaction costs that would be involved in efforts to write and monitor complete contracts.
One solution to the problem of the public sector is to expose the public services to greater competition. The
result of the above drivers for change is that the role and institutional character of the state have been under
increasing pressure to be more market-oriented and management- oriented, with emphasis on 'doing more
with less. The traditional model of organisation and delivery of public services, based on the principles of
bureaucratic hierarchy, planning, centralisation, direct control and self-sufficiency is being replaced by a
'new public management' (NPM) model.

New Public Management (NPM)

NPM is a management philosophy used by governments to reform the public sector. New Public
Management is a broad and complex term used to describe the wave of public sector reforms throughout the
world since the 1980s. The NPM-reform believes that government activities should be more market oriented
because more market orientated public sector will lead to greater cost-efficiency for governments, without
having negative side effects on other objectives and considerations.

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Empirical Review
Idris, Adaja andAudu (2015) studied the effect of IPPIS implementation on "ghost worker” syndrome at the
local government level; the study uses primary and secondary data with survey design. The study found a
positive relationship between ghost worker syndrome and employee productivity. It argued that ghost
workers syndrome lead to over-bloated wage bill over the economic capacity of the local government, this
they believe have lead to the irregular payment of salary and low productivity but with the introduction of
IPPIS, the ghost worker syndrome will be address, this they believe will lead to regular salary payment and
employee motivation ultimately employee's productivity. This may if those who have benefited from the
ghost worker syndrome are punished and corruption is checked. Asma'u and Ibrahim (2014) studied the role
of public service reforms in promoting public accountability in Nigeria’s between 1999-2009 using a
content analysis. The study finds among others that Integrated Personnel and Payroll Information System
(IPPIS), is a reform instruments adopted by the Nigerian Government to ensure public accountability within
public service. The study recommended that the three tiers of government should provide the enabling
legislations, policies, reforms as well as strictly comply with the measures and policies for public
accountability in the reforms for the attainment of public probity in governance.
Methodology
A survey research design was adopted for this study. Primary and secondary data were employed; the
primary data were collected through the administration of questionnaire while secondary data were collected
from related research works, journals, and virtual library. The population of this study is, the entire
staff/employees of the Ministry of finance, Agriculture, information, transport, works and Housing.
Education, NAFDAC, Niger Delta Commission, INEC. The sample size is 367 out of a population of 14,384
(2014). faro Yamani was used to determine the sample size. The main research instrument of the study was
the questionnaire. It was most appropriate to this study since the researchers sought to explore the possibility
of applying the instrumentality of IPPIS in drawing the ghost workers syndrome in the public service.
Accordingly, public service accountability questionnaire (PSAQ) was used to collect primary data for the
study from the respondents. Likert 4-point scale was used to compute the total mean scores: The like 4-point
scale is expressed as: High Extent (VP)) 4; Moderate Extent (ME) - 3; Small
Extent (SE) = 2; Very Small Extent (VSE) - 1 A total of 367 questionnaires were distributed. 357 were dully
returned out of it. 10 were voided. This shows 97.27% response rate and 94.55% was valid rate.

Methods of Data Analysis

ANOVA in Minitab 21 statistical software was used for the analysis and test the hypothesis. While the
descriptive statistics of simple percentages, frequencies and means scores were adopted.
Reliability of the Instrument
To estimate the reliability of the research instrument employed for data collection, and analysis, two expert
were consulted to examine its contents in relation to its ability to achieve the stated objectives of the study.
The statistical tool was used to re-test two other works carried out by other researcher with the data used by
the researcher and a similar result was gotten.
Data presentation and Analysis
The table below shows the summary of the responses to the questionnaire: extent of the influence of IPPIS
on employee's welfare. ________________________________ _________________________

Attribute Number of Respondents Percentage

High Extent 173 50%
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Moderate Extent 152 44%

Low Extent 17 5%
No Effect 5 1%
Total 1 347 100%
Source: field research (2015).
The table above shows 50% of the respondents agreed that implementation of IPPIS have effect on
employee's welfare in Nigeria. 44% of them agreed that the implementation of IPPIS have effect on
employee's welfare but a moderate effect. 5% of the respondents believe that the implementation have
low effect on the employee's welfare. While 1% of the respondents believe that the implementation of
IPPIS will have no effect on employees of the Anambra state civil service commission.
Testing the Hypothesis at 5% level of significance
The analysis result shows P-tab 3.51 and 1- cal 3.66. The I--tab is less than the I -cal. Based on the
analysis result, the study therefore reject the null hypothesis - the implementation of IPPIS has no
significant effect on Anambra state employee welfare and accept the alternate hypothesis. The study
therefore conclude that the implementation of the IPPIS have significant effect on the employees welfare..

Conclusion
One of the important falls out of the recent staff audit as part of the IPPIS reform in the public sector is
the discovering of over 100.000 ghost workers in over 215 ministries, department and agencies, hi the
federal capital territory alone, out of the 26.017employee on the payroll. 6000 were ghost workers. This
monumental corruption, theft and financial irregularities cost government over 160 billion ( Okonjo-
lweala. 2014). The introduction of the IPPIS in no doubt will help check the abnormally and regularize
the payment of employees entitlement, this will enable the government continue the implementation of
the Shonekon committee report on the employee welfare. The IPPIS implantation has help reduce the
ghost workers in the payroll: this in no doubt will improve government possibilities of meeting up its
obligation to employee. This also will help reduce the unrest and regular industrial action in the civil
service.

Recommendations
Integrated personnel payroll information system should be introduced at the federal, state and local
government levels in other to address the ghost workers menace and regular employee audit should be
carried out through an automated system to ascertain actual staff strength in each MDA's.
Based on the findings, the study recommends that:
• Integrated personnel payroll information system should be introduced to address the ghost workers
syndrome at the federal, state and local government level.
• I he employees at the state civil service should be paid their monthly salaries as at when do to keep
them motivated for effective performance.
• Employees audit should be carried out through an automated system to ascertain the actual staff
strength in the state government service commission.
• Corrupt officers found guilty of any fraudulent offences relating to ghost workers should he
sanctioned so as to serve as deterrent to others.
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