GOVERNMENT BUDGETING AND ACCOUNTABILITY SYSTEMS IN NIGERIA

Abstract

Prior to the adoption of the Government Integrated Financial and Management Information System (GIFMIS) and Integrated Personnel and Payroll Information System (IPPIS) in Nigeria, it was believed that government businesses, transactions and public service salary in Nigeria were shrouded in secrecy. Despite the adoption of GIFMIS and IPPIS, there are still complaints of non-payment of verified civil servants and budget padding across the Ministries Departments and Agencies (MDAs) in Nigeria. Thus, it becomes imperative to conceptually and empirically compare how effective the Government Integrated Financial and Management Information System (GIFMIS) and Integrated Personnel and Payroll Information System (IPPIS) are in enhancing the performance of the public sector in Nigeria. Chi-square method was used to analyze the data collected through questionnaires distributed to public sector officers. Objectives of the study were to x-ray the effect of Government Integrated Financial Management and Information System (GIFMIS) on the performance of public sector in Nigeria; to explore the effect of Integrated Payroll and Personnel Information System (IPPIS) on the performance of public sector in Nigeria. The findings showed that GIFMIS had positive and strong significant effect on the performance of public sector in Nigeria (X²cal = 15.06 > X²tab = 9.49). On the other hand, IPPIS exerted a positive and weak significant effect on the performance of public sector in Nigeria (X²cal = 9.52 > X²tab = 9.49). The study recommended that IPPIS be totally overhauled in order to accommodate the peculiarities of specialized institutions and MDAs in order to strengthen its effect on the performance of public sector in Nigeria.