Assessing the Efficacy of Budget in Controlling Fraudulent Personnel Cost Figure in Borno State Civil Service, Nigeria
Journal of Economics, Management and Trade,
The Borno State Government in its effort to rid the state civil service of the ghost worker syndrome made a lot of efforts such as verification of staff by consultants and physical head count of staff by committee. The present administration and its predecessors have all made that effort, but the syndrome seems far from over. It is in light of the above that this study seeks to investigate the Personnel Cost Budget of the state government in respect of education and health sectors to see if it assisted in controlling fraud in personnel cost. Both primary and secondary data were used for this research. Closed ended questionnaire was administered to personnel depart of the education and Health sectors, while the Borno state budget figure for these sectors are extracted from the State budget document of 2015 to 2019. These data were analysed by the use of Benford’s Law. The study found out that budget is being prepared annually on incremental basis using the previous year’s budget figure as basis. It also found out that the budgeted figure is always higher than the actual giving rise to favourable variance, and do not usual follow the pattern of Benford Law in which figures are supposed to appear in a numeric data setup in line with its rule.
- Benford’s law
- personnel cost budget
- health sectors
- contractual agreement
How to Cite
Babalobi B. Causes of Corruption in Nigeria. Report of a Workshop for Civil Society Organisations involved in the fight against Corruption, organised by Zero Coalition, (ZCC) Lagos. 2008;11-12.
Adongoi, Victor E. Corruption in the Civil Service: A study of payroll fraud in selected ministries, departments and agencies (MDAS) in Bayelsa State, Nigeria. Research on Humanities and Social Sciences. 2016;6(3).
ISSN (Paper): 2224-5766
ISSN (Online): 2225-0484
Borno State Government of Nigeria, financial Statements for 2015-2019.
Report, Retrieved 12.15, 12/4/2021
Moses T, Micah L. IPPIS and the Ghost Workers’ Syndrome in Nigeria’s Public Sector. Journal of Economics, Business and Management. 2018;5(8).
Etale LM, Pouzigha YA. (). Effect of Electronic Payment Systems on Payroll Fraud Prevention in Selected Ministries in Bayelsa State, International Journal of Academic Research in Accounting, Finance and Management Sciences. 2020;10(3).
Toakodi A, Assi VE. Corruption in the Civil Service: A Study of Payroll Fraud in Selected Ministries, Departments and Agencies (MDAS) in Bayelsa State, Nigeria. Research on Humanities and Social Sciences. 2016;6(3).
Chukwuma OL, Efeeloo N, Nkeiruka AJ. Accounting Systems and Payroll Fraud in the Public Sector: A Survey of Selected Ministries and Parastatals in Rivers State, Nigeria. Journal of Accounting and Financial Management. 2017;3(2).
Ukoko J. Scammers, ghost worker syndrome and bleeding the economy. Daily Newswatch; 2014.
Obinna C. ghost workers? Who gave the ghost the jobs of the living? Reading obinna; 2013.
Available:Wordpress.com march 3rd.
Faustinus N. Nigeria Civil Service and Salary Fraudster. Daily Post Nigeria Online NewsPaper; 2013.
Abba A. An Evaluation of the Application of Budgetary Control in The Nigerian SubNational Public Sector. International Journal of Academic Research. 2019; 1(2):86-105.
Mohammad BEM, Mohammad NMH. The role of Government financial management information system in raising the effectiveness of the Government budgeting. International Journal of Business and Social Science. 2016;7(6).
Albert L, Mziu X, Brahimi F. Financial Management in the Public Sector, European Scientific Journal. 2015;11(7).
ISSN: 1857 – 7881
Oladele PO, Olaoye FO. Dynamic analysis of financial control and Government Budget performance in southwest Nigeria. International Journal of Economics, Commerce and Management United Kingdom. 2016; IV(4).
Obara LC. Budget Preparation and Implementation in the Nigerian Public Sector. Research Journal of Finance and Accounting. 2013;4:16.
Abstract View: 72 times
PDF Download: 47 times