Ghost Workers and Related Payroll Fraud&colon; The Impact of Unauthorized Employment on Local Government Areas &lpar;LGAS&rpar; &amp; Rural Development Areas &lpar;RDAS&rpar; In Bayelsa State&period;

Oguzierem; U. Allen; Sofiri; Joab-Peterside

Ghost Workers and Related Payroll Fraud&colon; The Impact of Unauthorized Employment on Local Government Areas (LGAS) & Rural Development Areas (RDAS) In Bayelsa State&period;

Oguzierem, U. Allen & Sofiri, Joab-Peterside

Abstract

Ghost workers and related payroll fraud have persisted in public service in Nigeria due to its multifarious nature and dimensions. This paper examines unauthorized employment as an emerging dimension of ghost workers and payroll fraud and how it affects wage bills of Local Government Areas (LGAs) and Rural Development Areas (RDAs) in Bayelsa State. The study adopted ex post-facto research design and gathered data through secondary sources. Fraud Diamond theory by Wolfe and Hermanson (2004) was adopted as the study’s theoretical framework. The study revealed that for pecuniary and other reasons, public office holders in LGAs and RDAs in Bayelsa State were involved in continuous unauthorized employment that has bloated the wage bill and divert funds meant for development of local areas. The study among other measures, recommended that matters relating to employment should not be decentralized, but handled by the Local Government Service Commission, under strict guideline that will be issued by the Governor

Keywords

Ghost WorkersPayroll FraudUnauthorized Employment.

References

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Ghost Workers and Related Payroll Fraud&colon; The Impact of Unauthorized Employment on Local Government Areas &lpar;LGAS&rpar; &amp; Rural Development Areas &lpar;RDAS&rpar; In Bayelsa State&period;

Abstract

Keywords

References

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Ghost Workers and Related Payroll Fraud&colon; The Impact of Unauthorized Employment on Local Government Areas (LGAS) & Rural Development Areas (RDAS) In Bayelsa State&period;