ABSTRACT

This research examines the effect of Integrated Personnel and Payroll Information System (IPPIS)on Budget Implementation in Nigeria. This is aprogramme introduced by the Federal Government of Nigeria supported by the World Bank as one of the measures of public service reform. Prior to the introduction of this scheme, Ministries, Department and Agencies (IvIDAs) do receive their recurrent cost on basis of monthly subvention. The arrangement give room for the (MDAs) to disburse money sent to them whichever and however way that pleases them. This therefore led to financial misconduct in Nigeria civil service. And it has been discovered that ghost workers syndrome in the civil service has an adverse effect on budget implementation. Therefore there is need for the provision of more effective IPPIS policy that is capable of weeding out all ghost workers and this will create room for the Federal Government to have enabling environment for job creation. This can be achieved through the provision of accurate and correct number of civil servants under her care and to an extent minimize budget estimate. In this research descriptive/survey method was used and the researcher elicits his data from both primary and secondary sources. Questioners were used extensively. It was found out from the research although not significant IPPIS shows a strong relationship with fiscal savings which means there are fiscal savings accruable from the IPPIS adoption policy of the Government. It was also discovered that (IPPIS) is generally the offshoots of the civil service reform programme to ensure transparency and reliability in Nigeria civil service. If IPPIS is properly implemented will minimize if not eliminate fraud in Nigeria civil service and also enhance budget implementation in Nigeria and also provide other benefits. Therefore it is recommended that the Government should set in place more measures that will bring on board more stringent IPPIS policy implementation so as to facilitate increase in fiscal savings as a result of budget excesses being curtailed.