Al-Hikmah University Journal

Various reforms have been brought to bear on the financial system in Nigeria ostensibly to improve the country’s macroeconomic variables and public financial management of the country. Among these reform packages were for example public procurement policies, Government integrated financial management system, or GIFMIS, Integrated Payroll Personnel Information System or IPPIS. The present study centre more on IPPIS having been implemented and public servants in Nigeria view it with mixed reactions and apprehensions. Usingcontent analysis, the study examined IPPIS monitoring of monthly payment of staff emolument and its role on eradicating payroll fraud such as numerous payments of emoluments to single worker or payment to fictitious employees. Findings from the study revealed that the introduction of Integrated Payroll Personnel Information System has reduced incidence of payroll fraud in Nigeria. The study also found out that incidence of ghost worker fraud has been drastically reduced with the implementation of IPPIS. However, the study observed that the system does not enhance accuracy in payment of salaries and promotions. The study recommends among others conducting regular and thorough audits of payroll data to identify inconsistencies, duplicate entries, and discrepancies, implement a robust biometric verification system for employee enrollment and attendance tracking and strengthen data security protocols to safeguard payroll information. This includes encryption, access controls, and regular security assessments to prevent unauthorized access and potential data breaches.