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CHAPTER ONE: INTRODUCTION 1.

1 Background of the study Digital technologies serve as a basic source of transformation in economies and societies around the world; development of modern information communication technologies (ICT) augments the competitiveness of national economies and contributes to global integration processes. During the last few years the rapid spread of ICT lead to a visible increase in private sector efficiency. The wide expansion of the internet has provided ample opportunity for the growth of the electronic community. The public sector cannot stand aside of these processes. Requirements for 21st century governments are stated in terms of good governance demanding democratic, responsive, efficient,

participative, inclusive accountability and transparent policy making. Internet based technologies not only modify the habitual functions of the public agencies, but also introduce irreversible changes to the fundamental relations between government agencies and the public. Virtually all administrative reform programs are integrated with egovernment concepts. Programs related to the electronic government phenomena are developing worldwide, and Nigeria is no exception in this process.

Among the first signs of e-payment development in Nigeria is the introduction of e-payment in the countries public sector. This according to the ICT experts is to cob corruption in the country, provide accountability of government funds and monitoring of government expenditures. It is in the view of this that I decided to evaluate the effect of e-payment in a government establishment using Federal science and Technical College as a case study. 1.2 Statement of Research problem The implementation of e-payment as a system of payment in the Nigerian Public Sector as been bringing up issues. These issues includes: i). Civil servants salaries been paid but could not be withdrawn. ii). Centralisation of the payment causing civil servants not having access to adjustment in case of any correction until he or she travels to Abuja. iii). Promotion arrears not been paid at the right time. iv). Two to three promotions not effected up to date. v). Hitches of inter bank transactions. vi). Problems of internet network. vii). Allocations of Ministries and parastatals been delayed.
1.3 Purpose of the Study

The main purpose of this study is :


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i.

To assess the process of e-payment in Federal science and Technical College Lassa.

ii.

To evaluate the effectiveness of e- payment in the college. To identify the problems of e-payment in the college. To determine whether e-payment as been able to reduce corruption in the college.

iii. iv.

1.4 Significance of the study

The result of this research will determine; i. ii. What e- payment is. whether Nigerian Public Sector is ripe to implement this system of payment i.e e-payment. iii.
iv.

Whether e-payment has been able to cob corruption so far. Whether there are any problems with the implementation of epayment.

v.

Whether e-payment is better than the formal system of payment.

vi.

Whether

e-payment

effective

in

running

government

establishments.
1.5 Scope and limitation of the study.

The study will cover system of payment of staff salaries, payment of allocation, disbursement of allocation in the day operations of the

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college and how this system affect the staff, the students and day to day running of the college.
1.6 Hypothesis of the study

Hypothesis can be define as an assumption or proposition whose veracity and validity is to be established. The mean objective of hypothesis is to provide a starting point for the investigating research problem and at the same time to direct and guide the investigation, the objective being to ensure that the research does not deviate from the purpose of the study. There are two types of hypothesis, namely research hypothesis and Statistical hypothesis. For this study I will choice statistical hypothesis because the study deals with statistical population which is to be verified on the bases of data collected from a sample of the population. The statistical hypothesis of two types:
i. ii.

Null hypothesis (H0) Alternative hypothesis(H1).

The null hypothesis is used in statistics which proposes that no statistical significance exists in a set of given observations. It is presumed to be true until statistical evidence nullifies it for an alternative hypothesis. In this study the null hypothesis(H0) are:
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i. ii. iii.

E-payment is not effective in cubing corruption. E-payment is not better than the former way of payment. E-payment is not effective in the operations of government.

Alternative hypothesis(H1) are the opposite of the above null hypothesis i.e e-payment is effective in i iii above. 1.7. Definition of terms Case study: The study of a person, a small group, a single situation, or a specific case. It involves extensive research, including documented evidence of a particular issue or situation. Effect: This is the result of an action taken, decision made or policy implemented. Establishment: A single physical location where business is conducted or where services are performed. Evaluation: This is the systematic collection and analysis of data needed to make decisions. Government: Government can be defined as the authority that rules over a countrys body politic and serves as ultimate arbitrator in dispute.

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CHAPTER TWO: LITERATURE REVIEW 2.1. Historical Background The worlds economic meltdown has negative impact on the economy of our endeared country Nigeria. The Federal Government currently employ our excess crude oil reserve to finance the 2009 budget deficit because of paucity of funds. The major revenue earner of the government continues to suffer decrease in valuation (prices)

internationally. The fracas in the Niger delta region is militating against meeting Nigerias quota in the supply of crude to the international oil market. All these are generic problems which the government face in administering the Nigerian state. No fund and yet the onus is on the President to deliver to his people. Little or no wonder he has launched an irreversible attack on corruption. He is poised to making sure that the little resources available or to be made available is not squandered or wasted in any form . It was in pursuance of this that the President of the Federal Republic of Nigeria during the presentation of the 2009 budget to the National Assembly introduced a number of measures for ensuring transparency and accountability. This will lend credence to his ambition of delivering tolerable and good governance.

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One of the measures was the unveiling of e-payment regime directing that, all financial transactions of the Federal Government be made electronically. This has taken effect from 1st January, 2009. The office of the Accountant General of the Federation has since then issued treasury circular and detailed guidelines on implementation of e-payment, held series of sensitization meetings with permanent Secretaries, Directors of Finance and account and Heads of Accounts and also with the representatives of Central Bank of Nigeria, Commercial Banks and national payment committee. 2.2. What is e-payment E-payment is said to be a subset of e-governance which is the application of electronic means in the interaction between government and citizens and government and government and businesses. It is a form of direct payments and banking without physical appearance at the bank or market place through the means of electronic, interactive

communication channels and other technology infrastructure. It can also be described as the method of effecting payments from one end to another end through the medium of the computer without manual intervention beyond inputting the payment data. 2.3. Types of e-payment i. End to End Processing

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Here all the processes from approvals to the receipt of value by the beneficiary are done electronically i.e through the use of computers and internet service. ii. Manual e-payment or use of mandate. This is a mixture of manual and electronic process where the available infrastructures cannot support the End to End processing. This could be due to non availability of computers or internet services in the area of operation especially if the office is located in a rural settlement. 2.4. Implications of e-payment The implication of e-payment is that i. ii. There is a new payment regime The use of cheques or cash payments to beneficiaries has been discontinued. iii. No physical contact between accounts officials and beneficiaries in the Ministerial Department and Agencies.
iv.

Effective use of information Technology i.e the use of computer and computer software applications.

v.

However, normal book-keeping will continue to be effected in all Ministerial Department and Agencies.

2.5.

Benefit of e-payment Some of the benefits of implementation of e-payment are:


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i.

Easy tracking of payments to beneficiaries accounts hence it will assist audit trail.

ii. iii.

It reduces cases of corruption. It will assist corruption fighting Agencies like the EFCC and ICPC in cases of investigation.

iv. v.

It is the beginning of a cashless society Overall increase in the efficiency of operation.


Reduced transaction costs. Enable transactions of very low valve.

vi.

Increased convenience of payments Payment can be made swiftly and remotely using various devices.

vii.

Accountants will appreciate IT more and this will improve the quality of financial reports generated by Ministerial Departmental Agencies.

viii. Economic growth and development as transparency and accountability improves.


ix.

Real time reporting and eliminates writing of cheques.

2.6. Guidelines on the implementation of e-payment. The following implementation guidelines are crucial: Transactions covered by the e-payment:

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All payments to contractors, payments to staff, payments to other government agencies e.g FIRS. (Federal Inland Revenue Service). Format of instructions to the CBN and commercial banks: In the absence of infrastructures in the Ministerial Departmental Agencies to support End to End processing the temporary use of mandate to effect payments is suggested. The mandate most have the following features:

Unique reference Number-Generated by a combination of the abbreviation of the Ministerial Departmental Agencys name,(MDA) type of fund, the year etc.

Date of transaction. Account Name of the beneficiary. Account number of the beneficiary Bank and branch of the beneficiary Sort code (if not part of account number) Amount payable Purpose of the payment Signature and thumbprint impression of the accounts signatures.

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2.6:1 Sample E-payment Mandate Capital The Director of Banking operation, Central Bank of Nigeria, Abuja. Please credit the account(s) of the under-listed beneficiaries and debit our account number _ _ _ _ _ _ _ _ _ _ accordingly. No. /CAP/2009/0001/A

Date: _ _ _ _ _ _ _ _ _ _ _ S/No Beneficiary Bank Branch Account Number Amount Purpose of payment

Grand Total Authorised Signatory Name: Thumb print 2.6:2 Sample E-payment Mandate Recurrent The Manager, .,
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Authorised Signatory Name: .Thumb print

.. Please credit the account(s) of the under-listed beneficiaries and debit our account number _ _ _ _ _ _ _ _ _ _ accordingly. No. /OHD/2009/0001/C

Date: _ _ _ _ _ _ _ _ _ _ _ S/No Beneficiary Bank Branch Account Number Amount Purpose of payment

Grand Total Authorised Signatory Name: Thumb print Medium: Authorised Signatory Name: .Thumb print

The medium of sending instructions to the central Bank of Nigeria and commercial Banks will be electronic i.e soft copy in form of Nonrewritable CD with a hard copy conveying and confirming the transaction.

Data Integrity:

The integrity of the system is assured by the combined use of electronic copy of mandate as well as the hard copy which acts as a confirmation,

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since it will contain the authorized signatures of officers in the Ministerial Department and Agencies. Elimination of Delay:

For the purpose of avoiding delays in the payment procedures, the mandates to effect payment must reach the paying banks within seventytwo (72) hours after approval for payment by the accounting officers. Correct account number of beneficiaries

Ministerial Departmental Agencies must insist that, the detailed particulars of the commercial banks accounts of the contractors are clearly stated on the invoices submitted for payment. In addition, contractors must attach stamps when forwarding invoices for payments. 2.7: Frequently asked questions How is special imprest to be treated?

Operations account is to be maintained by imprests holders into which special imprest will be paid. Standing Imprests?

The standing imprests is to be paid into the accounts of the officers who are holders subject to retirement. How about special programs?

A program accountant must be appointed and all payments be made in the operations account of the officer who is required to make
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retirement of the funds, immediately on the completion of the program. Must the beneficiaries sign payment Vouchers?

Signing of payment vouchers is no longer mandatory as the evidence of payment to beneficiaries will be obtained through the bank debit or credit advice. This is to be attached to the vouchers. How do we know the account details of public servants?

The account details should be indicated in all applications to request for fund. 2.8. Critical challenges The e-payment implementation in Nigeria is facing some challenges that is making the smooth flow of the regime difficult. Some of these challenges are: a. The Lack of technological infrastructure: implementation of e-payment is been impeded by

unavailability of ICT infrastructure. Most rural areas where majority of small and medium scale industries are concentrated have no access to internet facilities. It is proactive to also know this; research shows that it will take an average of 225years for Africa to catch up in overall economic development in ICT compared to us (Aniebonam 2003). b. Information communication technology costs:
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Where available, the cost of ICT is a critical factor relative to per capital income. This makes the cost of entry higher compared to developed counties. c. Regulatory and legal issues:

Inexistence of proper legal and regulatory framework. d. Non-readiness of banks and other stake holders

(acceptability): Even though some have shown impressive willingness, some banks are still not fully ready for this new payment regime. Especially the non-regular banks that do not enter clearing e.g microfinance banks, mortgage houses and savings and loans banks. This is a concern because many civil servants are indebted to these non-regular banks through mortgage loans. e. Resistance to changes in technology among customers and

staff due to: i. ii. iii. iv. v. Lack of awareness on the benefits of new technologies. Fear of risk. Lack of trained personnel in key organisation. Tendency to be content with the existing structures . People are resistant to new payment mechanisms.

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vi.

Security

where

disclosure

of

private

information,

counterfeiting and illegal alteration of payment data may be rampant. vii.


viii.

Frequent connectivity failure Low bandwidth, particularly for internet. Frequent power interruption.

ix.

CHAPTER THREE: RESEARCH METHODOLOGY 3.1 Introduction Research is a problem induced activities. It is an investigation undertaken by scholars in order to discover new facts and get additional information about an identified problem and provide solutions. Research is basically based on scientific inquiry, whose procedures include questionnaire documentation and oral interview on the variable facts relating to a particular problem by the formulation hypothesis or practical testing of the generalization which may not validate the hypothesis. A research methodology therefore, is the plan which the researcher activity is to be carried out, each step in the plan, the material or subject to be used and the advantages of the plan are all summarized under the methodology. This is in consolable with Abrary (1986) when he said that methodology is the basic conceptual frame work one which the whole research is based.
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Therefore, this chapter is concerned with the method employed in carrying out this research, with particular reference to the method used in collection of data and the choice of statistical tools that will be used in evaluating the research findings.

3.2.

Research Design The research design for this project is a case study one which will

cover evaluating the effect of e-payment in Federal science and Technical college (FSTC) Lassa Borno State a government

establishment. This design is chosen due to the time frame for the completion of the research and any result from the case study of this government establishment will be generalised to other government establishment. 3.3. Population of the study It is of paramount importance to define the research population at this stage. In all activities of the research, it is theoretically desirable to observe all of population so that the researcher can confidently conclude. It is however not possible for the researcher to achieve this theoretical objectives. I therefore observed that a total of 100 people were chosen as the population of the study. 3.4. Sampling size
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The information gathered from a sample will normally give opinions of the population from which it is drawn. Therefore, for convenience, accuracy and subjects to limited resources within my disposal, 50 staff had been chosen as the sample for this research work. The sample represent half(i.e 50%) of the entire staff.

3.5.

Sampling Techniques There are various types of sampling techniques, this includes

probability sampling techniques and non-probability sampling techniques. But for the purpose of this study probability sampling technique is used involving a simple random sampling because this provides equal chance of representing the population. Staff were selected at random from academic and non academic department of the college. 3.6. Method of data collection The primary data was collected by means of questionnaire and interview personally conducted by the researcher. This method this chosen mainly because the respondents can fully express their opinion since their identity will not be disclosed. The respondents will have enough time to think very well before answering any question. Above all the research will have a detailed explanation that the research required from secondary data.

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The secondary data was collected from views, ideas and conclusion drawn by the paper presentations and report journals. This is also to include in my research the view of other people concerning the subject epayment. 3.7. Data collection instruments o Questionnaire

I prepared fifty copies of questionnaire and distributed among the teaching and non-teaching staff of the college randomly hoping that the questionnaire will reveal the view of the college staff about epayment and give their opinion on the way forward. o Interview

I was able to interview the Principal, the bursar and some key officers in the college about how the introduction of e-payment has been able to affect the day to day running of the school (Federal Science and Technical college Lassa) and they all gave their own opinion about the subject. 3.8. Method of data analysis The method of data analysis will be statistical and descriptive. The statistical method involves the use of chi square(X2) which is given by the formula below. X2=(f0-fe/fe )2 Where:
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X = Chi square =Summation f0 = observed frequency fe = expected The descriptive involves the use of tables and percentages to analysis the data collected from the respondents. CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS. 4.0 Introduction This chapter presents data and analyse the results of the data collected. The primary data will be presented by looking at each question one after the other and the analysis from each question will be presented there after in the simple percentage table. 4.1. Analysis based on respondents Out of 50 questionnaires distributed randomly to academic and nonacademic staff of the college, a total of 39 questionnaires were received. This is because the college was just resuming from holidays therefore most of the staff a occupied with admitting students and other official duties. The questionnaires that were returned and fully answered by the respondents can be seen from the table below. Table 4.1.1 Details
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Responses

Percentage

Total no. of questionnaire distributed Total no. of questionnaire received Total no. of un-returned questionnaire Source: field survey 2010.

50 39 11

100% 78% 22%

From the above table, the researcher based his analysis on thirtynine (39) questionnaires collected which is 78% of the questionnaires distributed. Any questions answered by this (39)will be taken to be the opinion of others. 4.2. Analysis based on personal Data of the respondent. 4.2.1 Sex of respondents Out of the thirty nine (39) questionnaires received from the

respondents twenty seven (27) of them were male which represent approximately 69% of the questionnaires received and the rest were female which represent 31% of the questionnaires received. This shows that the male respondents are more than the female. This analysis is shown in table 4.2.1 below. Table 4.2.1 Sex Male Female Total Source: field survey 2010. 4.2.2. Age of respondent
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Respondents 27 12 39

Percentage 69% 31% 100%

The age distribution of the respondents is shown in table 4.2.2 below.

Table 4.2.2 Age - group 1 - 24 25 - 30 31 - 35 36 - above Total Source: field survey 2010. Respondents 0 9 8 22 39 Percentage

23% 21% 56% 100%

From table 4.2.2 above it shows that 23% of the respondents are from the ages of 25years to 30years, 21% are from the ages of 31years to 35years and 56% are from 36years and above. This proofs that the respondents are matured enough to give answers to the questions asked. 4.2.3. Marital Status From the questionnaires returned 15% of the respondents are still single while 85% of the respondents are married. This shows that most of the respondents are responsible people i.e they are family men and woman. Table 4.2.3 below shows these. Table 4.2.3

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Marital Status Single Married Total Source: field survey 2010

Respondents 6 33 39

Percentage 15% 85% 100%

4.2.4. Educational qualification Table 4.2.4 Qualification Masters Post graduate Graduate N.C.E Diploma OLevel Certificate Total Source: field survey 2010. Respondents 1 2 20 3 9 4 39 Percentage 3% 5% 51% 8% 23% 10% 100%

From table 4.2.4 above it shows that 51% of the respondents are graduates, 3% is a Master degree holder, 23% are diploma holders, 8% are N.C.E and the rest constitute O Level certificate holders. This shows that more than half of the respondents are well educated and informed. 4.3 Analysis based on questions answered by the respondents.

4.3.1 How long have you been working in FSTC Lassa? This question is ask to determine whether the respondent has enough experience to answer the questions that will be asked later.

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Table 4.3.1 Years in FSTC 15years 6 10years 11 15years 16 - above Total Source: field survey 2010. Respondents 10 16 10 3 39 Percentage 26% 40% 26% 8% 100%

From table 4.3.1 above 40% of the respondent have spent 6 -10 years in the college, 26% have spent 11 15years, 26% have also spent from 1 5years and 8% have spent 16 years and above. This data shows that most of the respondent have enough experience to give answers to the questions asked. 4.3.2. What is your department? This question is asked to determine the department of the respondent so as to know the views of both academics and non academics in the college about the research topic. From the questionnaire received 51% of the respondents were academic staff while 49% were non academic staff. This result shows that the questionnaire was almost evenly spread so that the opinions of both departments will be enough to derive at a conclusion. Table 4.3.2 below shows this.

Table 4.3.2
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Response Academic Non- academic Total Source: field survey 2010.

Respondents 20 19 39

Percentage 51% 49% 100%

4.3.3. What do you understand by e payment? This question is ask to determine whether the respondent understand the meaning of the research topic be for giving the opinion on the topic. From the response gather through the questionnaire, 95% of the respondent were able to define e-payment as an electronic means of payment through the use of computer via internet while 5% do not have an idea of what e-payment mean. This result shows that almost all the staff of the college know what e payment is all about and are aware of its effects in the college. 4.3.4. In what aspect of you work does e-payment applies? This question was asked to know the areas of operation e-payment ii frequently used as system of payment in the college. The usual areas of financial operations of the college are : i. ii. iii. iv. payment of salaries Duty tour allowance (DTA) Purchases & supplies Maintenance.

Table 4.3.4 below shows the response to this question:


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Response Applies in all Salaries, DTA& Purchase Salaries & DTA Salaries Total Source: field survey 2010.

Respondents 1 5 18 15 39

Percentages 3% 13% 46% 38% 100%

From the above table it shows that all the salaries of respondents are paid through e-payment, 62% of the respondents are paid DTA through e-payment, 13% are paid their claims for purchases through epayment in all their financial dealings in the college. This analysis shows that e-payment is in full operation in the college. 4.3.5 Has e-payment been effective in you organisation? From this question the researcher will be able to determine how effective e-payment is in the college. From the response in the questionnaire, all respondents i.e 100% of the respondent agree that e-payment as been effective in the college by choosing Yes as their response. This is a proof of the analysis in question 4.3.4 above. Table 4.3.5 below shows this. Table 4.3.5 Response Respondents
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Percentage

Yes No Total Source: field survey 2010. 4.3.6 If Yes in what way?

39 Nil 39

100% 0% 100%

This question is directed to further proof the aspect or areas epayment as been effective in the college. The respondents answers to this question are: i. ii. Prompt payment of salaries Payment of money to individual accounts in terms of

purchases. iii. iv. v. vi. vii. In salaries and other transactions. Salary through bank. Minimizing corruption. Payment of salaries without delay. In avoidance of corruption.

From these answers, most of the respondents agreed that e-payment is effective in the prompt payment of their salaries. This shows that their salaries were usually delayed before the introduction of e-payment. Few of them stated that e-payment has minimise corruption in the college. 4.3.7. Have you had any problems with the e-payment system?

Table 4.3.7 shows responses to this question.


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Table 4.3.7 Response Yes No Total Source: field survey 2010. Respondents 35 4 39 Percentage 90% 10% 100%

From the table above, It shows that 90% of the respondent have no problem with the e-payment system this also shows that e-payment is effective in the college system while 10% of the respondent have one problem or the other. These problems will be explained in the next question. 4.3.8 What type of problem do you encounter?

This question was asked to know what kind of problems were encountered by the 10% respondent. From the questionnaire the types of problems encountered by the respondents are: i. ii. iii. It takes time to rectify the problem I had in my salaries. The C.O.T bank charges on account holders salaries. Two months non payment of salaries.

From these answers it shows that though e-payment is effective in this college, there are still some areas that needs to be addressed to fill its full effectiveness. 4.3.9 Has e-payment been able to reduce corruption in your college?
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Table 4.3.9 shows this. Table 4.3.9 Response Yes No Total Source: field survey 2010. Respondents 30 9 39 Percentage 77% 23% 100%

From the table 4.3.9 above 77% of the respondent agreed that epayment has been able to reduce corruption in the college while 23% of the respondent says No. This result shows that majority of the respondents agreed that e-payment as been able to reduce corruption. 4.3.10 If yes to what extent?

Some of the respondents were able to give the extent which epayment as been able to reduce corruption in the college. Some of their responses were: i. In the area of salary preparation by the bursary department of

the school. ii. iii. iv. v. vi. Correct payment at all times. To the minimal. Reduce corruption to about 70%. Reduce ghost workers. Unnecessary deductions of salaries and allowances have been

checked.
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vii.

There is transparency.

This responses were given by the 70% who accepted that e-payment as been able to reduce corruption. The remaining 23% have no comment. 4.3.11 Is e-payment better than the former way of payment?

Table 4.3.11 shows response to this question Table 4.3.11 Response Yes No Total Source: field survey 2010. Respondents 38 1 39 Percentage 97% 3% 100%

From the table above all respondent agreed that e-payment is better than the former system of payment. 4.4 Test of Hypothesis. The test of hypothesis would be based on some selected questions of the same magnitude. These questions are : 5,7,9 and 11. It is calculated using chi-square (X2) which has the formula as follows: X2=(f0-fe/fe )2 Where: X2= Chi - square =Summation f0 = observed frequency
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fe = expected frequency Therefore, the observed frequency table is given below. Table 4.4.1 Responses Yes No Total Q5 39 0 39 Q7 35 4 39 Q9 30 9 39 Q11 38 1 39 Total 142 14 156

The expected frequency table is given by the formula: Total Row x Total Columns = Grand Total There for Yes: = 142 x 39 156 No = 14 x 39 156 = 5538 156 = 546 156 TR x TC GT

= 35.5

3.5 39.0

The expected frequency table is given below Table 4.4.2

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S/NO 1 2 3 4 5 6 7 8

f0 39 35 30 38 0 4 9 1

fe 35.5 35.5 35.5 35.5 3.5 3.5 3.5 3.5

f0 - fe 3.5 -0.5 -5.5 2.5 -3.5 0.5 5.5 -2.5

(f0 - fe)2 12.25 0.25 30.25 6.25 12.25 0.25 30.25 6.25

(f0 - fe)2/ fe 0.345 0.007 0.852 0.176 3.500 0.071 8.643 1.786 15.38

The computed value of chi square (X2) is 15.38 which should be compared with the table value i.e critical value before taking a decision. The table value is based on a degree of freedom (df) which is calculated by using the formula below: (R 1) (C 1) where R = No of rows and C = No of columns at 5% level of significance i.e 0.05 confidence level. The (df) is therefore (2 1 ) (4 1 ) = (1) (3) df = 3 Now consulting a table of critical values of chi square distribution below.

Table 4.4.3 of critical values of chi-square distribution.

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df 1 2 3 4 5

0.5 0.455 1.386 2.366 3.357 4.351

0.10 2.706 4.605 6.251 7.779 9.236

0.05 3.841 5.991 7.815 9.488 11.070

0.02 5.412 7.824 9.837 11.668 13.388

0.01 6.635 9.210 11.345 13.277 15.086

0.001 10.827 13.815 16.268 18.465 20.517

Therefore the table value is 7.815 at 5% level of significance. 4.5 Decision Rule The rule sates that, if the computed value of chi square is greater than the table value (critical value), reject the null hypothesis (H0) and accept the alternative hypothesis (H1)Vase Versa. Therefore, since the computed value of chi square is greater than the table value at 5% level of significance, accept the alternative (H1) which states that: i). E-payment is effective in cubing corruption. ii). E payment is better than the former way of payment. iii). E-payment is effective in the operations of government. and reject the null hypothesis(H0) which states that: i. ii. iii. E-payment is not effective in cubing corruption. E-payment is not better than the former way of payment. E-payment is not effective in the operations of government.

CHAPTER FIVE: SUMMARY, CONCLUSION AND


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RECOMMENDATION. 5.1 Summary The purpose of conducting this research is to evaluate the effect of e-payment in a government establishment a case study of Federal Science and Technical college, Lassa, Borno State. To this end, the researcher had delved into the process of epayment, how it was established in Nigeria as a system of payment, the meaning of e-payment, the procedures of preparing e-payment mandates, the critical problems of e-payment etc. The researcher also analysis the questionnaire received from the respondents in Federal Science and Technical College Lassa to know their views about the effects of e-payment in their college so that the result of this research will be used to generalise its effect in any other government establishment. From the findings a lot of advantages and disadvantages of the system were revealed. But generally the respondents favour the positive effect of e-payment in their college but for few who had one problem or the other with the implementation at the start of the process. 5.2 Conclusion In conclusion to the findings in this research and that of the case study. I can conclude that e-payment as been effective as a system of payment in government establishment due to the result of the
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respondents in chapter four of this research project. It only need some few adjustments which were given in the recommendation above to make it every works favourite way of payment which I hope will be effected as time goes on. 5.3 Recommendations Based on the findings of the research coupled with the respondents recommendations in the questionnaires received from Federal science & Technical College Lassa Borno State. The following are recommendations to the problems or lapses of e-payment. a) The office responsible for the preparation of salaries via e-

payment should be decentralised so that people who have problems with their salaries can easily dash to the nearest office available to solve their problems. b) The people in charge should always call for staff normal roll

from time to time in case of any retired or disengaged staff. This will also check corruption. c) There should be more enlightenment on the use of

information technology for all public servant. d) Updating of staff promotion and incremental step should be

look into. e) There is need for training and retraining of operational staff.

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f)

Government should systematically expand the necessary

infrastructure by promoting the development of necessary technologies recruiting professional human resources, and

expanding the high speed information network. This will foster a strong foundation for e-governance. g) Measures should be taken to ensure that storage medium are

delivered as intended. h) Applicable regulation including those for electronic approval

processes, consumer protection and e-transaction should be developed and standardized as needed. i) The office of the accountant general of the federation should

take the responsibility assessing the level of compliance in all Ministerial departmental Agencies. A work plan should be developed as regards this.

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Larsen E.& Rainie L., (2002): The rise of e-citizen: how people use government agencies web sites. Shalmannov S. , (2004): IT in the Public Sector . (New analytical Report URL)

Copyright 2009 Leadership, Nigeria: E-Payment, E-Problem. www.Allafrica.com.

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APPENDIX I Department of Accountancy Ramat Polytechnic P.M.B 1070, Maiduguri, Borno State.

Dear Respondent, Research Project Questionnaire I am a final year student of HND Accountancy in the above named institution conducting a research on the topic: Evaluation of effect of epayment in a government establishment ( a case study of Federal science & Technical college Lassa, Borno State). Please fill the questionnaire by ticking or providing relevant answers where it arises base on your opinion. All information given will be treated confidentially and use only for academic purpose . Thank you. Yours faithfully,

Legunsen Temilade O. 2008/2009/HND/ACC/118.

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APPENDIX II Questionnaire Topic: Evaluation of effect of e-payment in a government establishment. (A case study of Federal Science and Technical College (FSTC) Lassa, Borno State.) Please you are to fill the questionnaire by ticking or providing relevant answers where it arises. Bio Data Sex . a). Male b). Female Age . a). 18 24 b). 25 30 c). 31 35 d). 36 and above. Marital Status a). Single b). Married Educational d). N.C.E e). Diploma f). OLevel Certificate. Qualification . a). Masters b). Post Graduate c). Graduate Questions
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1.

How long have you been working in FSTC Lassa?

.. a). 1-5years b). 6-10years c). 11-15years d). 16 and above 2. What is your Department? a). Academic b). Non Academic 3. What do you understand by e-payment? ................ 4. In what aspect of your work does e payment applies?

a). Salaries b). DTA c). Purchases & Supply d). Maintenance. 5. Has e-payment been effective in your organization? a). Yes b). No 6. If Yes in what way? .. 7. Have you had any problems with the e-payment system? a). Yes b). No 8. What type of problem do you encounter? .. 9. Has e-payment been able to reduce corruption in you college?
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10. If yes to what extent? .

11. Is e-payment better than the former way of Payment? a). Yes b). No 12. Give recommendations to the lapses in e-payment. If any.

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