IMPACT OF IPPIS ON PERSONNEL EMOLUMENT EFFICIENCY IN NIGERIA'S FEDERAL EDUCATIONAL INSTITUTIONS

This study examines the impact of the Integrated Personnel and Payroll Information System (IPPIS) on enhancing personnel emolument efficiency across Nigeria’s federal educational institutions (Universities, Polytechnics, Colleges of Education, and Secondary Schools), covering a comparative period from 2001 to 2020. Through an ex-post facto design and paired sample t-tests, the study analysed personnel expenditure in all Federal Universities, Polytechnics, Colleges of Education, and Secondary Schools pre- and post-IPPIS implementation, thus the population of the study constituted the annual personnel emolument cost of the four (4) federal educational institutions in Nigeria, while the sample size is twenty (20) years divided into ten (10)-year pre and ten (10) -year post implementation of IPPIS, purposively determined to achieve the objectives of the study. Key findings reveal statistically significant increase in personnel emolument costs across all institution types following IPPIS adoption. In conclusion, IPPIS has successfully improved payroll integrity but has also introduced new challenges related to personnel cost management. The study recommends targeted audits, enhanced customization of IPPIS for different institutional needs, and regular training for payroll administrators to optimize system performance.