Article,

The Relationship between Integrated Payroll System and Recurrent Expenditure in Ministries, Departments and Agencies in Bayelsa State

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INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT, 7 (2): 1090-1103 (April 2023)

Abstract

The main aim of this study is to investigate empirically the relationship between integrated payroll system and expenditure in Bayelsa State MDAs, data were collected through primary and secondary sources. The secondary was collected from annual reports of Bayelsa government, Nigeria and survey data were obtained from respondents using questionnaire shown to have a reliability coefficient of 0.90. Descriptive and ordinary least square regression statistical techniques is used in analyzing the data with the aid of special pack for social sciences SPSS version 21. The study findings revealed that there exist a positive and strong relationship between integrated payroll system and personnel cost and overhead cost. We conclude that the exist a significant relationship between Integrated payroll system and recurrent expenditure and recommend that all staff civil servant should be paid through bank and not by cash to prevent double hiring Payroll presentation for all state civil servants should be centralized in the state treasury Individual staff records showed centrally and safely kept with relevant accounting packages. The treasury single account policy should be dully complemented even in the local government system accounting staff should be trained on e commerce and accounting system for intelligent and efficient use of accounting software in the ministries. All overhead cost incurred or to be incurred should pass through serious internal control mechanism in the state ministries. Fiderikumo Peter | Dr. Odogu Laime Isaac "The Relationship between Integrated Payroll System and Recurrent Expenditure in Ministries, Departments and Agencies in Bayelsa State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd56246.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/56246/the-relationship-between-integrated-payroll-system-and-recurrent-expenditure-in-ministries-departments-and-agencies-in-bayelsa-state/fiderikumo-peter

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