International Journal of Trend in Scientific Research and Development (IJTSRD)

Volume 7 Issue 6, November-December 2023 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470

The Impact of Integrated Payroll and Personnel Information

System (IPPIS) on Variable and Over-Head Cost in Ministries,
Departments and Agencies (MDA) in Bayelsa State
Dr. Odogu Laime Isaac, Fiderikumo Peter
Department of Accountancy, Bayelsa State Polytechnic,
Aleibiri Ekeremor Local Government Area, Bayelsa State, Nigeria

ABSTRACT How to cite this paper: Dr. Odogu

This study empirically examines the impact of integrated payroll and Laime Isaac | Fiderikumo Peter "The
personnel information system on variable and over-head costs in Impact of Integrated Payroll and
Bayelsa State MDAs, data were collected through primary and Personnel Information System (IPPIS)
on Variable and Over-Head Cost in
secondary sources. The secondary was collected from annual reports
Ministries, Departments and Agencies
of Bayelsa government, Nigeria and survey data were obtained from (MDA) in Bayelsa State" Published in
respondents using questionnaire shown to have a reliability International
coefficient. Descriptive and ordinary least square regression Journal of Trend in
statistical techniques are used in analyzing the data with the aid of Scientific Research
special pack for social sciences (SPSS) version 21. The study and Development
revealed that there exist a positive and strong impact of integrated (ijtsrd), ISSN:
payroll and personnel information system on personnel cost and 2456-6470,
overhead cost. We recommend that all staff civil servant should be Volume-7 | Issue-6, IJTSRD61299
paid through bank and not by cash to prevent double hiring Payroll December 2023,
presentation for all state civil servants should be centralized in the pp.685-697, URL:
state treasury Individual staff records showed centrally and safely www.ijtsrd.com/papers/ijtsrd61299.pdf
kept with relevant accounting packages. The treasury single account Copyright © 2023 by author (s) and
policy should be dully implemented, even in the local government International Journal of Trend in
system accounting staff should be trained on e-commerce and Scientific Research and Development
accounting system for intelligent and efficient use of accounting Journal. This is an
software in the ministries. All overhead cost incurred or to be Open Access article
incurred should pass through serious internal control mechanism in distributed under the
the state ministries. terms of the Creative Commons
Attribution License (CC BY 4.0)
KEYWORDS: integrated payroll, expenditure, MDAs, personnel (http://creativecommons.org/licenses/by/4.0)

INTRODUCTION
Orunia, (2020) opined that IPPIS was conceived by Nigerian government has already reported some
the Federal Government of Nigeria (FGN) to improve benefits from IPPIS. According to Okonjo-Iweala
the effectiveness and efficiency in the storage of (2016) IPPIS was part of reform measures aimed at
personnel records and administration of monthly ensuring transparency and accountability in the
payroll in such a way as to enhance confidence in management of government resources. It enhances
staff emolument. The two main components of this efficient personnel cost planning and budgeting as
tool are (a) Personnel records, including graphical personnel cost will be based on actual verified embers
data, with payroll and finger prints, (b) Payroll and not estimate Aji (2019) described IPPIS as "part
Processing in addition to static bio data of civil of Governments persisted and concerted effort
servants, the personnel module of IPPIS support the towards reducing wastage and financial leakages in
basic tracking task such as specialty, promotion. personnel cost management Otunla (2018) confirmed
deployment, transfers (postings), and in service that IPPIS had led to the streamlining of personnel
trainings The payroll module supports such basic process and payroll
tasks as variation capture, payroll and audit, and the
The objectives of IPPIS include the following:
generation of pay slip at the MDAS, IPPIS represents
Facilitate Planning Having the civil service records in
a small component of a full-fledged e-government
a centralized database will aid manpower planning as
software platform based on its features on payroll
well as assist in providing information for decision
processing and bio-data storage and retrieval and the

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 685
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
making: Aid Budgeting. An accurate recurrent Over the years Nigerian Government whether military
expenditure on emoluments could be planned and or civilian had engaged in expenditure projects, aim
budgeted for on a yearly basis: Ascertain actual at stimulating social-political and economic growth as
personnel emoluments and workforce of Federal well as development. The expenditure of the Nigerian
Government: Monitor the monthly payment of staff Government is always categorized into recurrent and
emoluments: Ensure Database Integrity so that capital expenditure. Recurrent expenditure refers to
personnel information will be correct and intact This payments made for all purposes except capital costs.
could be achieved since the database integrity It includes personnel costs, payments made on goods
constraints are built into ICT based system to avoid and services, social service, health services, provision
unauthorized users to manipulate data once entered in of educational material as well as interest and
order to prevent alteration of sensitive employee data subsidies. The recurrent expenditure in Nigeria
like date of birth and appointment: Eliminate Payroll annual budget over time shows a rise in the recurrent
fraud, such as ghost workers and multiple payments expenditure. Considering the items covered in the
of emoluments to a single employee: Facilitate easy recurrent expenditure, which includes payment of
storage, updating and retrieval of personnel records salaries, welfare and other overhead and personnel
for administrative and pension processes: Provide cost, it shows that less than 3% of the population will
good working environment that is conducive and spend more than 70% of the money that will be
supportive to the operations of modern, proactive generated in Nigeria. There are serious implications
public service that is innovative and technological of this on an average Nigeria and also to the
driven: The challenges of IPPIS include insufficiency generation unborn. According to statistics released by
of trained staff in some ministries, constant the Ministry of Finance, there are compelling needs to
movement/posting of trained IPPIS officers, supply of drastically reduce the recurrent expenditure. There is
inaccurate data by officers when filling he IPPIS a growing need to streamline the ministries,
forms. Some of the IPPIS officers wrongly input data department and agencies (MDA's) to minimize the
such as date of birth and date of appointment in the high recurrent expenditure which is eating deep into
database; lack of adequate sensitization and publicity, our national solidarity, it is on this premise that the
interconnectivity challenges with some of the MDAs Integrated Payroll and Personnel Information System
This has posed a problem resulting in the late (IPPIS) was introduced in the Nigerian public sector.
payment of salaries in the public service as confirmed
Before the adoption of the integrated payroll system
by Orunia (2020) that because of the connectivity
(IPS) using Integrated Payroll and Personnel
problem, government decided to slow down the
Information System (IPPIS) in Nigeria, warrants for
implementation, particularly of IPPIS.
the monthly salaries of Ministries, Departments and
It is important that the recurrent expenditure Agencies (MDAs) were issued by the Budget Office
especially personnel cost should be monitored and cut of the Federation (BOF) to the Accountant General of
down through appropriate government policy to avoid the Federation (AGF). The warrant which must be
over spending of government revenue on payment of signed by the Minister of Finance serves as authority
salaries at the detriment of other challenging sectors. to the Accountant General of the Federation to
Lawanson and Babatunde (2013), claimed that disburse monies specified from Consolidated
integrated payroll system (IPS) has been identified by Revenue Fund (CRF) for the purpose of carrying on
scholars and researchers as a means of reducing the services of government ( OAGF, 2017). Upon the
recurrent expenditure of the government in particular receipt of the warrant, the AGF shall issue mandate
personnel cost, which represents more than 60 percent for cash-backing to the Central Bank of Nigeria
of recurrent expenditure. However, this personnel (CBN) to credit the individual MDAS account. The
cost, which represents more than 60 percent of MDAS were to prepare their staff payroll and effect
recurrent expenditure. This ugly trend has not only the payments to their individual accounts and also
put the nation on the sorry state but has given the responsible to account for the personnel cost given to
nation bad reputation among committees of nations. them (Federal Treasury Circular, 2018).
Combating this will only be sensible through massive
During that period, payroll accounting was done
recruitment which could only be possible through
manually without the aid of computers. Accountants
saving the huge illusionary personnel cost and also
invested a lot of time and energy in keeping track of
vigorously tackling the monumental corruption that is
all employees' data, files and information, calculating
inherent in the public service by the implementation
monthly salaries, hourly remunerations, bonuses,
of the integrated personnel payroll and information
leaves, benefits, taxes and other deductions. All these
system.
were done by keeping numerous files filled with track

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 686
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
records for each and every employee (Adrian, 2019). The following hypotheses stated in the null form may
Although there are some MDAS that made use of be raised for testing
computer for accounting records, but government still HO1: IPPIS does not significantly relate to personnel
observed gross inadequacies in the payroll and cost.
personnel records in public service. Hence, the HO2: There is no significant relationship between
Federal Government of Nigeria carried out IPPIS and overhead cost
information of the Nigerian public service one of
LITERATURE REVIEW
which is the Integrated Payroll and Personnel This part reviews theoretical framework, conceptual
Information System (IPPIS) (Okonjo-Iweala 2016). framework, and reviews existing empirical literature.
Presently, the personnel costs of the MDAs that have
been enrolled into IPPIS are no longer retired into Conceptual Framework
their MDAs accounts, instead their personnel costs Government Recurrent Expenditure
are now with the Central Bank of Nigeria (OAGE Public expenditure can be broadly classified in terms
2017). The Office of Accountant General of the of purpose as capital and recurrent expenditure
Federation (OAGF) prepares payroll and generate Capital expenditure on capital goods and projects that
mandate which will be sent to the CBN, then the staff are meant to increase the national output. Recurrent
salaries will now be credited directly from CBN into expenditure is a recurring spending on items that are
the employees account (OAGF 2017), The Office of consumed only for a limited period of time. In the
the Accountant General of the Federation took over case of the government recurrent expenditure includes
the responsibility of IPPIS since 2008 and for the fact wages, salaries and expenditure on consumables -
that the personnel costs are now centralized, it is now stationeries, drugs for health service, bandages and
easier for the OAGF to monitor funds (OAGF 2017). amongst others. Simiyi (2019). Increasing recurrent
expenditure remains a challenge to many
The purpose of this reform is to curb fraud and reduce
governments because the government is a major
waste in the Nigerian public service Obaro (2016)
consumer of goods and services in the economy.
asserted that except the public servant staff records
Government recurrent expenditure has been seen as a
are computerized, the fight against ghost workers will
key driver of productivity in the economy hence
achieve limited result. Aganga (2018) also pointed
encouraging growth in Nigeria. Orunia (2020) finds
out that the implementation of Integrated Payroll and
results that shows that some components of public
Personnel Information System (IPPIS) was part of the
expenditure have positive and negative impacts on
efforts to reduce recurrent expenditure of the
economic growth. He specifically finds out that
government in particular personnel cost, which
health, public order, security and education are
represents more than 50 percent of recurrent
correlated to the wellbeing while defence expenditure
expenditure. Integrated Payroll and Personnel
is negatively correlated. Controversially, Simiyi
Information System (IPPIS), which is biometric, is a
(2015) carried out a study to explain the relationship
system where the data of every employee of
between the public expenditure and the payroll
government has to be captured and payment is made
system in Nigeria using Vector Error Correction
directly into their bank account (Obaro, 2016). This
Model. In her study, she found out that there was no
study therefore intends to determine the relationship causal relationship between public expenditure,
between integrated payroll system and recurrent overhead cost in Nigeria According to the Keynesian
expenditure in Bayelsa State Government MDAS. In
theories, government expenditure should promote
spite of the significance of integrated payroll and productivity but it has been an impediment just
personnel information system (IPPIS), there appears because of the way it is financed and allocated among
to be scanty empirical evidence in Nigeria that sectors. Public borrowing and imposition of taxes as a
establish a link the impact of integrated payroll and means of financing results to crowding out of private
personnel information system (IPPIS) on variables investment and scaring away of potential investors
and over-head cost of government. It is on this respectively.
premise that the current study is seeks to establish it.
Personnel Costs
Aims and Objectives of the study The current staff strength of the various ministries
1. Determine the relationship between the use of and agencies of government are over bloated, The
IPPIS and personnel cost government should be able to rationalise the staff and
2. Ascertain how the use IPPIS relate to overhead identify those relevant to the agency they serve. They
cost. should also engage in massive retraining of some of

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 687
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
the trainable staff members to ensure efficiency and of the government in particular Personnel cost, which
effectiveness A thorough auditing of the staff strength represents more than 50 per cent of recurrent
is needed. Also a careful identification of the ghost expenditure Integrated Personnel and Payroll
workers, those working with fake identity and fake Information System (IPPIS) which is biometric, is a
qualifications should be flushed out of the system to system where the data of every employee of
provide space for competent and qualified individuals government has to be captured and payment is made
The civil service is the engine room for policy directly into their bank account (Obaro, 2016)
formation and programme to deserves a high
Overhead Costs
productivity work force. The government can reduce
The academic literature provides two basic definitions
the large wage bill by the adoption of out-sourcing
of overhead direct versus indirect cost (overhead),
and the use of private sector services and consultancy
and primary versus secondary activities (overhead)
to tackle specialised jobs. This would also reduce the
Although a fundamentally different definition does
various obligations and labour demand A high
not need to be added, there is a need for clarification.
productivity civil service will provide an enabling
The first definition, the distinction between direct and
environment for most sectors of the economy to
indirect costs, is not very clear, because the question
thrive. The issue of good governance, transparency
of which costs are direct or indirect largely depends
and accountability will also thrive under such
on an organization's structure and administrative
condition (Aji, 2019). Personnel costs are defined as
system Some organizations measure the use of a
the total remuneration, in cash or in kind, payable by
particular support services by primary services, while
an employer to an employee in return for work done
others allocate the costs of those support services to
by the latter during the reference period. Personnel
the primary services in the first case, the costs of
cost is the cost associated with personnel
support services are direct costs, while in the latter
compensation and fringe benefits of employees (i.e.
case they are indirect costs. So, because organizations
those classified as FTEs which includes both full-time
differ largely in what they consider to be indirect
and salaried/hourly employees) contributing to each
costs, this hinders a proper comparison. The second
respective process Personnel cost should include all
definition, the distinction between primary and
of the following costs. Employee Compensation
secondary services or activities, is a generally suitable
includes salaries and wages, bonuses, overtime and
point of departure. A proper comparison is, however,
benefits, and fringe benefits include contributions
only possible if this definition is specified in
made towards the employee’s government retirement
sufficient detail. Moreover, it should take into
fund workers compensation, insurance plans, savings
account the differences between sectors. It is from
plans, pension funds retirement plans, and stock
this perspective that we present our definition of
purchase plans. This should also include special
overhead (Aganga, 2018) Overhead is defined as the
allowances, such as relocation expenses and car
whole of functions aimed at steering and supporting
allowances. Presently the Personnel Costs of the
employees in the primary process. Therefore,
MDAs that have been enrolled into IPPIS are no
overhead functions indirectly contribute to the
longer credited into their MDAs accounts; instead
organization's functioning. In this respect we
their personnel costs are now with the Central Bank
distinguish between generic overhead and specific
of Nigeria (OAGF 2017) The Office of Accountant
overhead Generic overhead is common in every
General of the Federation (OAGF 2017) prepares
sector while the nature of sector specific overhead
payroll and generate mandate which will be sent to
differs by sector. This distinction is important in order
the CBN, then the staff salaries will now be credited
to adequately compare the overhead of organizations
directly from CBN into the employees account
in different sectors.
(OAGI 2017) The Office of the Accountant General
of the Federation took over the responsibility of IPPIS Difficulty in the management of overhead
since 2008 and for the fact that the personnel costs are Overhead is an intangible phenomenon that is
now centralized, it is now easier for the OAGF to difficult to grasp for a number of reason First, it is
monitor fund (OAGE 2017) The purpose of this difficult to establish which parts of an organization
reform is to curb fraud in the Nigerian public service can be labelled as overhead. In addition, overhead
Obaro (2016) asserted that except the public servant differs by organization The personnel involved in
staff records are computerized, the fight against ghost preparing meals for staff at a municipality will, for
workers will achieve limited result Aganga (2018) example, be considered as overhead, whereas in a
also pointed out that the implementation of Integrated hospital the same tasks are regarded as an essential
Personnel and Payroll information System (IPPIS) part of patient care (Dankwambo, 2017). There is no
was part of the efforts to reduce recurrent expenditure common definition: tasks considered to be overhead

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 688
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
by one organization may not be regarded as such by million. At the end of its first phase in 2010, the
others. In practice, each individual organization has saving had risen to N12 billion. Building on the
its own description of overhead, which leads to success of the pilot phase, the government embarked
confusion. Second, overhead is comprised of a large on a service-wide deployment of IPPIS in 2019. The
number of different tasks executed across the government's intention is that, by 2020, all 582
organization as a whole, partly centrally but generally government MDAS, made up the mainstream Civil
also at multiple decentralized locations. This situation Services and other Agencies in the Public Service
undermines the transparency of the concept. The drawing personnel cost from national budget have
definition of overhead can range from cleaning been enrolled onto the IPPIS platform. Government is
personnel, people who make sandwiches in a canteen, also pursuing the full implementation of the human
internal mail delivery and an IT helpdesk to personnel resource management component of IPPIS and the
policies, the treasury function and management. The full connectivity of all human resource and finance
third problem is that overhead tasks change over time. offices to the system.
For example, smartphones did not exist in the 1970s,
The Federal Government envisaged that the system
instead, telexes were heavily used Hence, the
will be implemented according to best practices as
supporting tasks also change over the years. A first
obtainable in other part of the world where
step in managing overhead is defining the concept in
Information and Communication Technology (ICT) is
order to determining its size within the individual
used to improve management reporting and
organization.
information. At the initial stage of formulation and
Integrated Personnel and Payroll Information planning of the project, Bureau for Public Service
System Reform (BPSR) was the custodian of the IPPIS. The
The integrated personnel and payroll information scope of the project is to cover the administration of
system (IPPIS) is an information communication the FGN's human resources beginning with
technology (ICT) project initiated by the Federal establishment control and cadre management. It will
Government of Nigeria (FGN) to improve the cover all the activities that have to do with
effectiveness and efficiency of payroll administration recruitment, promotion, transfers and career
for its ministries department and agencies (MDAs) movements until appointment termination. The
IPPIS is an oracle HCM solution that enables the end system is to track all the financial transactions that are
to end management of all staff personnel and payroll related and linked to personnel emoluments. IPPIS is
management system. This system performs all gross intended to be a service-wide system that will contain
to net calculations including computation of tax the records of all the employees of Federal Ministries,
deductions, union dues. In October, 2006. The federal Departments and Agencies (MDAs) regardless of
government conceived the integrated payroll and their locations. It was Instituted to provide a reliable
personnel information system (IPPIS) to provide a and database for the public service. facilitate
reliable and comprehensive database for the public manpower planning, eliminate payroll fraud, facilitate
service to facilitate manpower planning, eliminate easy storage, update and retrieval personnel records
record and payroll fraud, facilitate palsy storage, for administrative and pension processes and facilitate
update and retrieve personnel records for staff remuneration payment with minimal wastage
administrative and pension processes and facilitate and leakages It was a reform introduced by the
convenient staff recruitment staff remuneration Federal Government to entrench transparency and
payment with minimal waste leakage. The IPPIS accountability in the public service Human Resources
report project went live in April, 2007 and was first HR) records and payroll administration. Integrated
piloted in six ministries: Education, Foreign Affairs, Personnel and Payroll information system (IPPIS) is a
Finance (including the Budget Office of the "computerized, biometric platform designed to
Federation). Works, Information and Communication improve the effectiveness and efficiency in the
(as it was then known), and the National Planning storage of personnel record and administration of
Commission. In 2009, it was expanded to cover monthly payroll in such a way that it will enhance
another 11 ministries, 11 department and agencies, confidence into emolument costs and budgeting, for
including Aviation, Health, Agriculture, petroleum data quality, the system would ensure the data
Resources, Transportation, Office of the Accountant gathered and migrated to the new system are accurate
General of the Federation, Office of the Head of Civil and valid. He further explained that when he assumed
Service of the Federation, Office of the Secretary to duty at the Federal Capital Territory (FCT) Abuja, the
the Government of the Federation and the Civil FCT was losing about NI billion yearly to ghost
Service Commission. In the first month of workers in their nominal payroll The ghost workers
implementation, IPPIS saved the government 4416 were detected after a staff audit was carried out which

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 689
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
showed that, of the 26,017 workers in the FCT (GIFMIS), and it is meant to focus mainly at ensuring
payroll. about 6000 were fictitious He confirmed that effectiveness and efficiency in storage of personnel
the Federal Government was very excited about thus records and administration of monthly payroll He
development because it expects to make huge savings explained that workers in IPPTS now collect salaries
when the exercise is completed. on or before 20" of each month wherever they are
According to the World Bank (2017) The purpose of located in the country on line, adding that the system
IPPIS was to procure and implement and integrate has the capacity to ensure payment of salaries at any
solution that would improve the effectiveness and day of the month as well as generate payment in
efficiency in transactional services enhance the respect of all third party beneficiaries.
confidence in Payroll costs and budgeting and greatly Automated Payroll
improve management porting and information" The Payroll administration is the second module of IPPIS
reform focused on a minimum set of critical reforms and major processes in the monthly payroll cycle are:
issue cross the board that would later provide a variation capture at the MDAs, payroll run at the
platform for subsequent reforms A critical component MDAs: payroll closure by MDAs payroll audit,
was the ability to manage services of the payslip generation at MDAs: rollover to a new month;
establishment and payroll within the context of public payroll warrant generation BOF: payroll mandate
service productivity and constraints of government generation by OAGF, send Payroll warrants to CBN.
revenues, priorities, and budget. Aganga (2018) The payroll cycle at the MDAS starts immediately
defined IPPIS as a biometric system where data of salaries have been paid to the banks and ends after
every employee of government has to be captured and notifications have been sent to Budget Office of the
payment made directly into employee's bank account Federation (BOF). The process starts with making
The introduction of IPPIS was part of the Federal sure that all eligible civil servants, each with unique
Government's effort to reduce the level of recurrent (IPPIS) identity number, are enrolled into the IPPIS
expenditure, in particular personnel cost which data base compliant to the necessary regulations. The
represent more than fifty (50%) percent of recurrent next step is the payroll processing or calculation.
expenditure According to him, the nominal payroll of There is need for the Civil servants, the MDAs and
the Federal Government before the implementation of Control agencies to be aware of the following: The
IPPIS had been 112,000 employees but the salary of each employee which is contained in the
Government were able to remove a total of 43,000 payslip: The amount each of the MDAS is paying to
"ghost workers" from the payroll of its MDAs within all their employees, the taxes and other deductions
the last one year He said the implementation of IPPIS that are being paid to the third parties These are
in the 36 MDAs had been divided into three phases contained in the payment schedules that are sent to
noting that the first phase which covered seven (7) banks nationwide that operates salary accounts for
MDAs, saved the country over N12 billion. The civil servants through Nigeria Inter-Bank Settlement
savings, he explained, represented the difference system (NIBSS): A total of the amount that has been
between releases to the MDAS based on their paid to civil servants scattered across the MDAs, and
nominal payroll submissions before enrolment into the amount that has been remitted to the third party
the IPPIS and actual salaries paid through IPPIS after agencies. This is important for budgeting, monitoring
the exercise. The Organization for Economic Co- and control measures that will aid in fast decision
operation and Development (OECD 2019) confirmed making and management reporting. The Central bank
that personnel costs are usually the largest single of Nigeria (CBN) was encouraging the Ministries,
factor in government budgets Efficient budgeting and Departments and Agencies ensure salaries, pensions,
monitoring of personnel therefore has a significant suppliers and taxes payments are done with e-
impact on the capacity of a given government to payment channels in order to address the revenue
control its expenditure, while at the same time leakages in government and private sector of the
fulfilling its mission (to the satisfaction of the public) economy. The policy however, applies to
with the limited budgetary resources available The organizations with more than fifty (50 employees The
crucial issue is on how to allocate the limited budget CBN in a circular said the process will reduce time
resources to the confirmed employees in order to and costs of transactions, minimize leakages in
ensure the post efficient and effective use of resources Government revenue receipts and provide reliable
while at the same time meeting the growing demands audit trails, thereby making the payments system
of the citizens. According to Dankwambo (2017), the comply with global standards. It will also promote
concept of IPPIS is based on government's Public transparency and accountability in governance. The e-
Sector Reform Initiatives component of Government payment policy is expected to ensure confidentiality
Integrated Financial Management Information System of information of e-payment of salary, pension, taxes

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 690
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
and suppliers (CBN, 2013). Based on the policy, except on the authority of a warrant duly signed by
payments are no longer transmitted to banks through the Minister of Finance (Aganga, 2018). This means
unsecured channels such as paper based mandates, that salaries are paid from recurrent expenditure of
flash drives, compact discs and email attachments government and they are monitored using Fiscal
rather, the transactions must be routed through bank Policy to avoid over spending. It is used by
approved electronic platform which transmits the governments in an attempt to maintain economic
instruction to debit a payers account and credit a growth, high employment and low inflation (Gehart,
beneficiary's bank account. It shall include the ability 2019). Unified Theory of Acceptance and Use of
of a payer to independently monitor and obtain Technology (UTAUT) Unified theory of acceptance
electronic feedback on the status of any payment, at and use of technology (UTAUT) is a technology
any time without depending on any third party, acceptance made formulated by Venkatesh and others
manual or semi-manual means. This exercise is in in "User acceptance of information technology:
line with its powers as provided in the CBN Act, Toward a unified view The UTAUT aims to explain
2013, section 47, sub-section 24) The policy fully user intentions to use a system and subsequent
aligns with the core objectives of the National behaviour, in this research the UTAUT theory is used
Payment Systems Vision NPSV) 2020, which is to to illustrate acceptance and use of technology in
ensure the availability of safe and effective Government. The theory holds that four key
mechanisms for conveniently making and receiving constructs performance expectancy. effort
all types of payments from any location and at any expectancy, social influence by citizen and
time rough multiple channels (CBN, 2013). From the facilitating ideal conditions, i.e. the system tools. The
foregoing suffice to say that IPPIS was a child of first three being direct determinants of usage intention
circumstance emanating from government's series of and behaviour, and the fourth direct determinant of
public financial management systems and their use behaviour. The theory was developed through a
challenges. It was in a bid oversee and control review and consolidation of the constructs of eight
government spending that led to creation of reform models that earlier research had employed to explain
strategies one of which is IPPIS information systems usage behaviour (theory of
Theoretical Framework reasoned action, technology acceptance model,
This study of integrated payroll system and motivational model. theory of planned behaviour, a
government recurrent expenditure in Nigeria is combined theory of planned behaviour/technology
anchored on Equity theory, which suggests that acceptance model, model of personal computer use,
employee perceptions of what they contribute to the diffusion of innovations theory, and social cognitive
organization, what they get in return and how their theory). Subsequent validation by Venkatesh of
return-contribution ratio compares to others inside UTAUT in a longitudinal study found it to account
and outside the organization, determine how fair they for 70% of the variance in behavioural intention and
perceive their employment relationship to be, a about 50% in actual use and thus test the pattern as
Perceptions of inequity are expected to cause regards implementation of IPPD. This study is
employees to take actions to restore equity. however based on the Equity Theory
Unfortunately, some of such actions like quitting, Empirical Review
lack of cooperation especially in form of fraud may Empirical studies have investigated the issues of
not be helpful to the organization. Gehart (2019) integrated payroll and personnel information system
added that individuals often compare their pay to that and government variable and overhead cost both
of people higher in the organization structure. If internationally and locally, employing different
lower level employees feel inequitably treated, they statistical and econometric models to analyse the data
may seek to reduce their effort to achieve equity. In collected, arriving at different conclusions in the
Government's Organizations, Government spending process while there were agreements or
and Taxation are key tools of Fiscal Policy. disagreements in some of the outcomes.
Government expenditure refers to the recurrent and
Aji (2019) examined the relationship between IPPIS
capital expenditure incurred by the public sector for
and government recurrent expenditure, he adopted
the absorption and maintenance of its resources
multiple regression method (ANOVA) of analysis
(Anyaduba 2018). Recurrent expenditure is the
using the statistical package for social sciences
ongoing expenditure of an organization or expenses
(SPSS) to run the long run regression for the study
that occur repeatedly which involve the payment of
period. They opined that, there exists a positive and
salaries, travelling expenses and other miscellaneous
significant relationship between IPPIS and
expenses. It is paid from the Consolidated Revenue
government recurrent expenditure therefore
Fund (CRF) and no such expenditure may be incurred

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 691
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
concluded that IPPIS relates positively to government Otunla. (2019) evaluated ten years of IPPIS with the
recurrent expenditure. Their studies recommended aim to ascertain whether public expenditure really
professional to create standard to be employed. exists in Australia in 2005. The study employed
Adrian, (2019) investigating the effect of integrated library material and descriptive analysis of content
payroll and personnel information system (IPPIS) on extracts from the selected public sectors in Australia
personnel cost and overhead of Britain using The outcome of the study dictates that the majority of
secondary data from 1995-2015 They engaged the use literature on the government public expenditure
of Augmented Dickey-Fuller test for the unit root test impacted positively IPPIS Ellwood & Newberry
and the Johansen's Cointegration test and error (2012) also argued that the fundamental purpose of
correction technique to run the regression analysis. IPPIS. protection of public money and that of
The augmented Dickey-Fuller conducted on the business sector accounting practices were not devised
variables showed that all the data were stationary at for that purpose
1(1), and that the data series were significant between Schwalbe, (2017). focused on the impact of IPPIS on
1 and 5 percent except for overhead that were government expenditure in New Zealand Time series
significant at 5% The work did not in any way, data was collected and the data collected was
indicate if there was short nun equilibrium between analysed using univariate egression technique and
the variables even when the error correction method results indicated that a significant and positive
was applied his study on IPPIS on personnel cost an relationship between IPPIS on government
international comparison in London, using least expenditure. Their studies also concluded that there
square regression analysis, their comparative study exists a significant positive relationship between
empirically revealed an important and insignificant IPPIS on government expenditure from the period of
effect. The authors conclude that IPPIS extent the study.
positively personnel cost he recommended that local
The Government of Rwanda since 2008 developed
business accounting regulation hinders
and implemented an Integrated Personnel and Payroll
implementation of international standards
Information Systems (IPPIS). This is an in-house
Okonjo-Iweala, (2016) investigated the effects of developed solution. The IPPIS replaced the legacy
IPPIS on overhead cost. Their study was carried out payroll system with added functionalities to assist in
in United Kingdom health service for the 1985-1998, human resource management Detailed user manuals
their study was based on a repeated cross-section data and high-level technical documentation were written
sourced from 14 years. The empirical design adopted and modelled using internationally accepted
allowed them to compare their results with that of standards. In 2014 the Government got assistance
Brown (1995). Their empirical results indicated that from the World Bank to improve the system
IPPIS does not influence on overhead cost. Also no functionality This requirement was necessary as a
positive effect on decision making was found it result of changes in the operational environment and
accounting measures did not overhead cost, although also changes in the standard Governmental
their desire to take "hit to the bottom line" could procedures related to human resource management
impede disposal decisions, but no evidence was found (Rwanda's PFMRS 2013, 2014) and "Just as
on the personnel cost being recognized, as reflected formation Technology Projects have poor track record
through measures based on IPPIS on personnel cost of meeting projects goals, they also have pour record
and they recommended that government implement in meeting budget goals to demonstrate the validity
IPPIS should beware of the fact that any potential and reliability of his instrument an his measurement
benefits may not be realized scales. The main problem, with the implementation of
Otunla. (2018). examined integrated payroll system the IPPIS being implementation of all modules which
and public expenditure in India. Their study aimed to include Career Development and Succession Planning
convey the significant of both IPPIS and public Job Evaluation, Grievance Management, Disciplinary
expenditure with the help of its history and how it has Process Management. Employee Contract
developed in recent decades. Due to the aim of the Management. Organization Structure and Talent
study and its nature, content data from reports of Management which were not initially planned in the
related ministries and department from Indian public initial design. To address this problem and to ensure
sector were descriptively analyzed. The result showed the identified requirements are integrated, the
that there exist a positive effect of IPPIS on public Government ort assistance of a consultant to work
expenditure and recommends that government should with MDAs, and developed a detailed requirement
ensure proper accountability of resources in Indian analysis which involved all stakeholders, documented
all workflows and processes, identified and

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 692
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
documented business interfaces with external records Implementation of this system has never
systems, defined the expected input and output for covered all modules and integration with IFMIS has
business processes. In 1999, the Tanzania's never been achieved. In June 2008 the Government
Government through the Public Service Management decided to review implementation progress of the
started implementation of a HR and payroll system. system. Terms of Reference covered comprehensive
In 2010, a business process review was conducted and objective assessment of the HRMIS to ensure that
and presented to stakeholders that additional system it met the original Government requirement
development was necessary to improve the system specifications and best international accounting
functionality Upgrading of the Lawson system was practices. The review was also to assess the
carried out under many challenges including lack of compatibility of HRMIS with IFMIS By 2015 only
donor support that had initially supported the establishment. payroll and employee data modules
development of the system. Several views of the IPPS of the system were fully functional (Beyioku, 2019)
identified that the system do not meet the basic
METHOD OF DATA COLLECTION
requirements for managing both HR and Payroll data.
This study adopts the cross-sectional field survey of
The reviews identified weak implementation strategy
quasi-experimental research design. The survey
that made the system centralized at the Ministry of
design was adopted because of the need to gather
Public Service. Since then, this has changed and the
enough discriminative data across a wide range of the
system centralized in MDAs (PSRP reports 2006,
study subjects that further enhanced the generation of
2007, and 2010) Adopting information systems could
our findings. Data used in this study were mainly
be impeded by laws and regulations but also poor
collected from primary and secondary sources. The
system support. The integrated personnel and payroll
statistical and mathematical tools to be used include
information system and integrated financial
percentages, frequencies, tabulation, and descriptive
management and information system have been able
statistics while multiple regression analysis was used
to enhance accountability and transparency in the
to test the hypotheses. The multiple regression model
management of government resources. More so, the
is guided by the following linear model:
Ministry of Finance observed in 2013 that e (IPPIS)
has enhanced efficient personnel cost, planning and GRE = f (IPPIS, PC, OHC) - - - (1)
budgeting as personnel cost was based on actual Mathematical form,
verified aim and not estimates (Beyioku, 2019).
GRE = α0+β1 IPPIS+β2 PC, + β3 OHC - - (2)
Uganda has been implementing an integrated payroll
and personnel system (IPPS) since 2009 The current In statistics form, :
Oracle database, licenses and operating system have GRE = α0+β1 IPPIS+ β2 PC, + β3 OHC +µ - (3)
never been updated since 2009 The system was
reviewed in 2015. Results from the review indicate Where: GRE = Government Recurrent Expenditure.
that the system data is complete: there are IPPIS = Integrated Payroll and Personnel
inaccuracies between actual payroll data and the Information System. PC = Personnel Cost. OHC=
IFMIS system: Human Resource Officers are not Over-Head Cost. α=Regression Constant. β =
aware of actual payments made and whether they Regression Coefficient, µ= Error Term capturing
tally with the figures computed in the IPPS 'Payroll other explanatory variables not explicitly included in
IPPS currently has no alternative Business Continuity the model. However, the model was tested using the
& Disaster Recovery Capability: DRS Server has no diagnostic tests of heteroskedasitcity, serial
functional storage as it was taken to replace storage at correlation, normality and misspecification (Hosking,
the production site which had crushed with no 2016). Econometric view (E-view) was applied in the
replacement as yet. DRS is not connected to the analysis of data. E-views reports p values which can
network therefore replication is not working and no be used as an alternative approach in assessing the
back-ups stored in offsite location (Beyioku, 2019). significance of regression coefficients. The p value
In 2004, the Government of Malawi made a decision shows what is the smallest level at which we would
to develop a new Human Resource Management be able to accept the null hypotheses of a test. We
Information System (HRMIS). The short to medium used a 5% level of significance; hence we conclude
term objectives of the new stem were to Control Civil that the coefficient is significantly different from zero
Service establishment and hence control the wage at the 5% level if the p-values is less than or equal to
bill, to maintain. Civil Service job records, maintain 0.05. If it is greater than 0.05 then we cannot reject
up-to-date personnel records, maintain training the null hypothesis that the coefficient is actually zero
records and to maintain Industrial Labor relations at our 5% significance level.

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 693
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
Data Presentation
Descriptive statistics
Std.
N Minimum Maximum Mean Skewness Kurtosis
Deviation
Std. Std.
Statistic Statistic Statistic Statistic Statistic Statistic Statistic
Error Error
IPPIS 23 112.00 136.00 124.0870 7.37263 -.056 .481 -.924 .935
IPPIS 23 112.00 136.00 120.4348 7.26027 .795 .481 -.105 .935
12456000. 648882579. 137764377. 149035450.
Personnel 23 2.127 .481 5.525 .935
00 00 4348 59436
1423373. 855430405. 127642335. 198201196.
Overhead 23 2.595 .481 7.893 .935
00 00 2174 58061
Valid N
23
(Likewise)
The above table is the result of the descriptive statistics generated form the analysis, it gives the values of the
Integrated Payroll System (IPPIS), and Personal Cost Incurred for the period (personnel) and overhead cost
incurred for the period (overhead). The growth rate of the explanatory variables moves from 112 to 136
implying that the IPPIS have the same degree of effect on the perception of the respondents. There is a growing
concern for the case of IPPIS among the respondents on expenditure reduction in the state. The same increase in
growth rate is also evidence on the explained variables of personnel and overhead cost which grows from
12,456,000 to 648,882,579 for personnel cost and 14,233,373 to 855,430,405 for overhead cost. The implication
is that the growth rate of the overhead cost increase faster than that of the personnel cost. This is an indication of
the spending interest of the government and value of labour, in IPPIS. IPpiS has a greater mean value of 124 ,
120 this means IPPIS has a greater effect cost reduction and control in the public sector. But in monetary terms
personnel cost has a greater effect on the state expenditure as 137,764,377.4 to overhead cost of 127,642,335.2.
A look at the standard deviation tells the most volatile explanatory variables in the model IPPIS (7.37) is more
volatile to change while overhead cost is more volatile to change (1982) to personnel cost (1490). The result is
normally distributed with a statistical skewness of more than 0.05 except for IPPIS with -0.056. And a kurtosis
of 0.924 for IPPIS 0.105 of 5.525 from personnel and 7.893 of overhead cost.
Test of Hypothesis.
Model summary a
Change statistics
R Adjusted R Std. Error of Durbin
Model R R Square F Sig. F
Square Square the Estimate Df1 Df2 Watson
Change Change Change
1 .317a 100 .010 7.33419 100 1.116 2 20 142 1.928
Predictors (Constant), OVERHEAD, PERSONEL
Dependent Variable IPPIS
The regression summary of IPPIS to overhead and personnel cost has a R value of IPPIS to overhead and
personnel cost has a R value of 0.317, R2 value of 0.1 and adjusted R2 of 0.010 shows that IPPIS has a 10%
influence on an increase in the value of personnel cost and overhead cost in Bayelsa state. This result has a
summation of 1.928 which is about 2, implies that there is no auto-correlation in the model and the result is
acceptable for further application in their relationship.
ANOVAa
Model Sum of Square Df Mean Square F Sig
Regression 120.020 2 60.010 1.116 .347b
Residual 1075.806 20 53.790
Total 1195.826 22
Dependent: Variable IPPIS
Predictors: (Constant) OVERHEAD, PERSONNEL
the ANOVAs means square for the regression is 60 which is greater than the residual mean square of 53.79
meaning that the variables in the model explain more 50% the behavior of the dependent variable than those
excluded in the model

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 694
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
Hypothesis Two
Model summary b
Change statistics
R Adjusted Std. Error of Durbin
Model R R Square F Sig. F
Square R Square the Estimate Df1 Df2 Watson
Change Change Change
1 .183a .034 -.063 7.48540 .034 .348 2 20 710 1.526
Predictors (Constant), OVERHEAD, PERSONEL
Dependent Variable: IPPIS
the regression summary of the BVN and the dependent variables of personnel and overhead cost. The R value is
0.183 the R2 is 0.034 and the adjusted R2 is -0.063 with a Durbin Watson of 1.526. The implication of all is that
IPPIS has an influence on the volume of personnel and overhead cost, however, the effect is positive on one of
the dependent variable and negative on the other. The netting result will give a negative effect of -0.063 at the
adjusted R2. The Durbin Watson of 1.526 is that the result is not absolutely free from auto-correlation in the
disturbance element among and between the variable data.
ANOVAa
Model Sum of Square Df Mean Square F Sig
Regression 39.027 2 19.513 .348 .710b
Residual 1120.625 20 56.031
Total 1159.652 22
Dependent: Variable IPPIS
Predictors: (Constant) OVERHEAD, PERSONNEL
the ANOVA mean square of 19.513 as regression and 56.031 as residual, showing that the explanatory variables
(OHC) in the model is not the only and best explanatory variable to the explained variable personnel and
overhead cost at a probability of 0.710 which is greater than 0.05.
Discussion and Conclusion
The overall analysis and test of hypothesis show that Payroll presentation for all state civil servants should
IPPIS has a negative relationship with personnel and be centralized in the state treasury Individual staff
overhead cost. an improvement in IPPIS usage and records showed centrally and safely kept with
application will reduce both personnel and overhead relevant accounting packages. The treasury single
cost. this is because it will prevent fraudulent cost account policy should be dully complemented even in
element associated with payroll fraud, over invoicing the local government system accounting staff should
in the state civil service, hence the null hypotheses be trained on e-commerce and accounting system for
that IPPIS has no significant effect on personnel and intelligent and efficient use of accounting software in
overhead cost is rejected and the alternative is the ministries. All overhead cost incurred or to be
accepted that IPPIS has a significant but negative incurred should pass through serious internal control
effect on an increase in personnel and overhead cost mechanism in the state ministries.
in the Bayelsa State Civil Service. The implication is REFERENCES
that IPPIS prevents double hiring with different [1] Adrian, F.A. (2019). Manual payroll Vs
organization by state employees. This is capable of computerized payroll system. Ezine Articles.
reducing personnel cost in Bayelsa State. It is true (available online at) www.ezinnearticles.com
that at the early age of the state civil service, civil
servant were seriously double hiring between [2] Aganga, O. (2018). FG removes 43,000 ghost
ministries, schools, boards and local governments the workers from payroll, (Nigeria)
introduction of IPPIS had led to a careful detection of www.thisdaylive.com.
fraudulent act and had tremendously reduced the state [3] Aji B.G. (2019), Features: IPPIS: Panacea to
personnel cost by 85% as shown. We conclude that corruption in government agencies, (available
there exist a significant relationship between online at:) www.nanggronline.com
Integrated and personnel information system on
variable and overhead cost of government and [4] Ajide BK (2019). Determinants of economic
recommend that all staff civil servant should be paid growth in Nigeria. CBN Journal of Applied
through bank and not by cash to prevent double hiring Statistics 5(1), 147-170.

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 695
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
[5] Akinto AE (2020). Foreign direct investment [19] Josaphat PK, Oliver M (2020). Government
and growth in Nigeria. Journal of Policy spending and economic growth in Tanzania
Modelling 26: 627-639. (1965- 1996). CREDIT Research paper.
[6] Anyaduba, J.O. (2018). Public expenditure, [20] Lawanson, O. & Babatunde, WA. (2019).
taxation and growth over the long-run: Public sector reforms: Implications for human
Nigeria's experience. ESUT Journal of resource management in Nigeria. British
Accountancy 4(1),30-35 Journal of Arts and Social Sciences 13(11),12-
[7] Barro, R. Martin, L. (2019) Public finance in 34 available online at: www.bjournal.co.uk
models of economic growth Review of comic [21] Ministry of Public Service and Labour, (2016)
Studies 3(1), 645-661. Utilizing ICTs for cost effective public
[8] Beyioku, S. I. (2019). E-payment design and administration: Case of rwanda integrated
maintenance of accounting records. Paper personnel& payroll information system.
presented at ASCON on Financial Management Sourced online at: www.mifotra.gov.rw.
Course. [22] Nweke, J. (2014) Capitalist alternative to
[9] Bhatia, L.H (2018) Public Finance, New Delhi resource management in Nigeria. Nigeria
Vikas Publishing House, India. Journal of Management and Social Sciences:
Ebonyi State University, Abakaliki 1(2), 183-
[10] CBN. (2013). MDAS to use e-channel in 187-
salaries, pensions remittances, available online
at:www.thenationlineng.net [23] OAGF. (2017). Federal treasury circulars,
office of the accountant general of the
[11] Dankwambo. I.H. (2017). Accountant general Federation, Federal Ministry of Finance Garki,
of the federation hinges on effective accounting Abuja.
system, Available online at:
www.thewillnigeria.com [24] OAGF. (2018), IPPIS operational manual,
office of the accountant general of the
[12] Dar, A. Amir, K.S (2020). Government size, federation, Federal Ministry of Finance Garki,
factor accumulation and economic growth: Abuja.
Evidence from OECD countries. Journal of
Policy Modeling 24(6): 679-692. [25] Obaro, J. (2016) SystemSpecs sign N622m
IPPIS deal, Available online at:
[13] Ebiringa O. T. Charlse- ANB (2017). Impact of www.prosbareng.com.
government Sectoral expenditure on economic
growth of Nigeria. International Journal of [26] OECD. (2019). Budgeting and monitoring of
Economic Research 3(7), 82-92 personnel cost organization for economic
cooperation and development Sigma Papers II
[14] Federal Government Treasury Circular Try/AS (available online at :) www.oecd.org
& B8/2008; 22nd October, 2018.
[27] Okonjo-Iweala N. (2016). IPPIS: FG discovers
[15] Gehart, B.A., Minkoff, H.B & Olsen R.N. of 46,821 federal ghost workers, saves
(2019). Employee compensation: Theory, N118bn", (available online at:)
practice, and Evidence (availableonline at :) www.leadership.ng.
www.digitalcommons.ilr.cornell.edu
[28] Okonjo-Iweala N. (2017). Getting 'ghost
[16] Heakal, R. (2083). What is fiscal policy? workers' off the Public Payroll Available online
"Investopedia", (available online at :) at: www.sunonline.com.
www.investopedia.com.
[29] Olabisie P. (2016). Government expenditure
[17] Hosking, J.R.M. (2016). On the and national income: A causality test for
characterization of distributions by their L- Nigeria. European Journal of Economics and
moments. Journal of Statistical Planning and Political Studies 2(4), 1-11.
Inference 136(8), 193-198.
[30] Otunal J. (2018). FG slows down
[18] Ibrahim, M. A. (2019). Foreign Direct implementation of IPPIS, available online at:
Investment on Economic Growth in Nigeria www.thetidenewsonline.com.
(1970-2011). An unpublished Research Project,
Fountain University, Osogbo. Osun State, [31] Otunla J. (2019). FG saves N120bn through
Nigeria. IPPIS, Reduces ghost workers, personnel cost,

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 696
 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
(available online at:) [34] Schwalbe R (2017) Technical Change and
www.thenigerianvoice.com. Aggregate production function. Review of
Economics and Statistics 39: 748-62
[32] Orunca, A.S (2020). Government spending and
economic growth in Nigeria (1980-2011). [35] World Bank (2022). Personnel and payroll
Global Journal of Management and Business records and information systems in Tanzania".
Research Economics and Commerce 5(3), 20- available online at:www.irmt.org
30 [36] World Bank (2019). The integrated personnel
[33] Simiyi RO (2015). Essentials of Public and payroll information system", Available
Finance, Obafeini Awolowo University Press online at www.worldbank.org .
LTD. Nigeria.

@ IJTSRD | Unique Paper ID – IJTSRD61299 | Volume – 7 | Issue – 6 | Nov-Dec 2023 Page 697