Generally, the objective of implementing Government Integrated Financial And Management Information System (GIFMIS) is to increase the effectiveness and efficiency of state financial management and facilitate the adoption of modern public expenditure practices in keeping with international standards and benchmarks. The main objectives of the study was to analyse the effectiveness of expenditure management systems; financial reporting systems in GIFMIS; internal control systems in GIFMIS; and the effectiveness of organisational accountability systems in GIFMIS on financial management in public sector in Nigeria. The study adopted a descriptive research in this study with a targeted population of 18 National Government Ministries in Nigeria. The primary data was collected using questionnaire that relates to specific objectives of the study. Secondary data involved past reports such as annual budget data, progress reports and internal audits reports since the system implementation started and had key information that will be helpful to the research study. The study used both quantitative and qualitative method of data analysis. Collected data was first coded and then quantitatively analysed according to statistical information derived from the research questions. Secondary data were derived from desk review of annual information on GIFMIS for all variables for a period of three years (2013-2015). The study found that organizational accountability systems, expenditure management systems, internal control systems and financial reporting systems positively and significantly influenced the financial management in the public sector. The study recommends that mmanagers can use this information to plan and formulate budgets; examine results against budgets and plans; manage cash balances; track the status of debts and receivables; monitor the use of fixed assets and monitor the performance of specific departments or units.

1.1 Back Ground of the Study
Generally, the objective of implementing Government Integrated Financial And Management Information System (GIFMIS) is to increase the effectiveness and efficiency of state financial management and facilitate the adoption of modern public expenditure practices in keeping with international standards and benchmarks. Much of the work in automating GIFMIS systems has focused on financial management information system, including general ledger, accounts payable, accounts receivable, procurement, payroll, asset management, debt management, budgeting. Other points in this regard were to start from where you are in terms of PFM system development, rather than from where you want to be and also to recognize that not everything may need to be automated. As GIFMIS systems evolve, the needs will change, so the scope of the automation can be expanded. Given the rapid change in technology, it may not be feasible to plan all of these potential needs or IT options in advance (Bartel, 2009).

Governments in developing countries are increasingly exploring methods and systems to modernise and improve public financial management. For example, over the years, there has been an introduction of the GIFMIS as one of the most common financial management reform practices, aimed at the promotion of efficiency, effectiveness, accountability, transparency, security of data management and comprehensive financial reporting. The scope and functionality of an GIFMIS varies across countries, but normally it represents an enormous, complex, strategic reform process (Husnan & Pudjiastuti, 2006).

This follows a growing interest in the quality of public sector financial management in developing countries by the donor community. In the early years after the fall of the Berlin Wall in 1989, interest in the state affairs was limited, but following the World Bank‘s report, the role of the state became increasingly prominent in development efforts, and particularly in the drive against poverty (World Bank, 2008). As a result, consultants and other advisors of governments in Africa started toying with idea of the introduction of modern information technology, the Government Integrated Financial And Management Information Systems -GIFMIS (World Bank, 2004).

The government of Nigeria has for a long time been very much concerned over the persistent poor performance in financial management due to lack of reliable and timely information for decision making. A review by the department of accountant general at treasury, financial management, accounting systems and role of audits revealed weaknesses in the management of financial information. The review focused on the need to develop a strategic plan aimed at improving the financial management systems; skills and capacity within the government financial operations units. It also reviewed how timeliness of financial information, if improved, could form the basis for improving control of expenditure against budget (Kinyua, 2003).

1.1.1 Government Integrated Financial And Management Information System (GIFMIS)
An GIFMIS is a fiscal tool for government that bundles all financial management functions into one suite of applications. It is an Information Technology (IT) based budgeting and accounting system designed to assist the government entities on how to plan budget requests, spend their budgets, manage and report on their financial activities, and deliver services to the public more efficiently, effectively and economically. GIFMIS operates on a common structure and platform that will enable improved compatibility and consistency of fiscal and financial information, reduces governments overall investment in the development of expensive accounting systems in each government entity (Diamond & Khemani, 2005).

One of the basic features of the GIFMIS is the ability to interface with a number of existing and planned automated systems such as the Ntegrated Payroll and Personnel information system (IPPIS) and Government Payments Solution (G-pay). GIFMIS software to Nigeria government was contracted to oracle financials in 2003. Oracle financials being an Entrepreneur Resource Planning (ERP) was designed to consolidate the core modules to all ministries, these are; purchasing module, accounts payable module, general ledger module, cash management module and public sector budgeting module (Ministry of Finance, 2013). Effectiveness and improved outcomes are important goals for any GIFMIS acquisition. The benefits of an GIFMIS include: better fiscal management, more optimal resource allocation, improved management of resources (value for money), reduced fraud and corruption, improved transparency and accountability, lower transaction costs (Ministry of Finance, 2003). Diamond and Khemani (2005) said that an GIFMIS consists of several Elements with different functions. He identified the core of an GIFMIS to include the following Modules and systems, General ledger, budgetary accounting, Accounts payable and Accounts Receivable, and the noncore or other modules as, Payroll system, Budget development, Procurement, Project ledger and Asset module.

Integration is the key to any successful GIFMIS. In a nutshell, integration implies that the system has the following basic features; standard data classification for recording financial events, internal controls over data entry, transaction processing, reporting, a common process for similar transactions and a system design that eliminates duplicate data entry. Integration often applies only to core financial management functions that an GIFMIS supports, but in an ideal world it would also cover other information systems within which the core systems communicate such as human resources, payroll, and revenue. At a minimum, the GIFMIS should be designed to interface with these systems. GIFMIS can improve an organization‘s financial management by enhancing management of cash, debt and liabilities. It also has the ability to use historical information to provide better budget modelling processes.

1.1.2 Financial Management
"Financial" relating to finance, or money, and can also be interpreted as the science of managing money. Management means to control something in a way that is satisfactory. Hence financial management is that managerial activity which is concerned with the planning and controlling of financial resources. Planning, directing, monitoring, organizing and controlling of the monetary resources (Husnan & Pudjiastuti, 2006). There is need for basic numeracy skills such as the ability to calculate returns on investments, the interest rate on debt, and basic arithmetic ability. The lack of knowledge in financial management contributes to the low survival of new venture creation and eventually the high rate of failure among the entrepreneurs and frequently the entrepreneurs are intimidated by financial management (Timmons & Spaneli, 2007).

Financial management is concerned with the planning, organizing, procurement and utilization of government financial resources as well as the formulation of appropriate policies in order to achieve the aspiration of members of that society. Premchand (1999) sees public financial management as the link between the community‘s aspirations with resources, and the present with future. It lies at the very heart of the operations and fiscal policy of government Financial management involves many stages which includes;

Policy Formulation which is one of the most important stages in financial management structure according to Premchand (1999), the transformation of the society‘s aspirations into feasible policies with well recognized financial implication is at the heart of financial management. Budget formulation is the step that involves the allocation of resources before the submission to the legislature for review and final approval. According to Appah, (2009), the budget formulation involves the articulation of the fiscal, monetary, political, economic, social, and welfare objectives of the government. One of the fundamental aspects of public sector financial management in Nigeria is the issue of audit of government financial reports. Audit is the process carried out by suitably qualified Auditors during which the accounting records and the financial statement of enterprises are subjected to examination by the independent auditors with the main purpose of expressing an opinion in accordance with the terms of appointment.

Government accounting and financial reporting is a very important component of the public sector financial management process in Nigeria. Government accounting entails the recording, communicating, summarizing, analysing, and interpreting financial statement in aggregate and in details. In the same vein, premchand (1999) argues that government accounts have the dual purpose of meeting internal management requirement while providing the public with a window on government operations. Nigeria is expected to perform this very important task of controlling and regulating the revenue and expenditure estimates in any fiscal year. It is the responsibility of the members of the national assembly to ensure that the budget estimates are properly scrutinized to ensure accuracy, effectiveness and efficiency of government revenue and expenditure.

1.1.3 Government Integrated Financial And Management Information System and Financial Management
Government Integrated Financial And Management Information System (GIFMIS) is an information system that tracks financial events and summarizes financial information. In its basic form, an GIFMIS is little more than accounting system configured to operate according to the needs and specifications of the environment in which it is installed. Generally GIFMIS refers to the use of information and communications technology in financial operations to support management and budget decisions, fiduciary responsibilities, and the preparation of financial reports and statements. In the government realm, GIFMIS refers more specifically to the computerization of the public financial management processes, from budget preparation and execution to accounting and reporting, with the help of an integrated system for financial management of line ministries, spending agencies and other public sector operations (Timmons & Spaneli, 2007).

An GIFMIS stores, organizes and makes access to financial information easy. It not only stores all the financial information relating current and past years spending, but also stores the approved budgets for these years‘ details on inflows and outflow of funds, as well as complete inventories of financial assets (e.g. equipment, land and buildings) and liabilities (debt). A strong Public Financial Management (PFM) system is a catalyst for economy‘s growth and development. It ensures that the government and its departments raise manage and spend public resources in an efficient and transparent way. Sound systems, strong legal and regulatory frameworks as well as a competent and productive civil service are the cornerstones of an efficient PFM regime. Public Financial Management reforms have been identified as the key drivers to efficient public service delivery and creation of wealth and employment (McKinney, 2004).

1.2 Research Problem
Diamond and Khemani (2005) noted that in most developing countries, budget execution and accounting processes were or are either manual or supported by very old and inadequately maintained software applications. They said that this has had detrimental effects on the functioning of the public expenditure management (PEM) systems and that the consequent lack of reliable and timely revenue and expenditure data for budget planning, monitoring, expenditure control, and reporting has negatively impacted budget management resulting in a poorly controlled commitment of government resources, often leading to a large build-up of arrears; excessive borrowing, pushing up interest rates and crowding out private sector investment and misallocation of resources thus undermining the effectiveness and efficiency of service delivery. Further, they said governments have found it difficult to provide an accurate, complete, and transparent account of their financial position and this lack of information has hindered transparency and the enforcement of accountability in government. In light of these adverse developments, it is perhaps not surprising that many developing countries have pressed for, or have been pressed into, adopting Government Integrated Financial And Management Information System (GIFMIS) projects to strengthen their PEM systems.

According to Kinyua (2003), the government had consistently experienced misappropriation of funds and lacks appropriate control mechanisms in PFM of funds which leads to poor service delivery and overspending. Despite existence of manual based control systems, lack of accountability in government expenditure has been a concern to the general public and international institutions such as World Bank and IMF (Kinyua, 2003). This calls for enhanced PFM and accountability. In the year 2005, GIFMIS was introduced to cushion the government against loss of revenue against unauthorized expenditure. There is a broad agreement that freely functioning GIFMIS can improve accountability by providing real time information that financial and other managers can use to administer programs effectively, formulate budget and manage resources. It is on this background that the study aimed at assessing the effectiveness of GIFMIS on public sector in Nigeria.

The above recent studies did not consider all variables of public financial management that are affected by GIFMIS. Chumba (2014) only considered cash management and the rest of the study did not put emphasis on human aspect such as accountability, internal controls, financial reporting and transparency. This study therefore seeks to fill this gap by exploring the Design and Implementation of Expenditure Management Information System in Nigeria. This study attempt to answer the following research questions; what is the effectiveness of expenditure management systems in GIFMIS on financial management in public sector in Nigeria? To what extent does financial reporting systems in GIFMIS affect the financial management in public sector in Nigeria? How does internal control systems in GIFMIS affect the financial management in public sector in Nigeria? How does organisational accountability systems in GIFMIS affected financial management in public sector in Nigeria?

1.3 Research Objectives
1.3.1 General objective
The general objective of the study was to analyse the Design and Implementation of Expenditure Management Information System in Nigeria.

1.3.2 Specific study objectives
i. To analyse the effectiveness of expenditure management systems in GIFMIS on financial management in public sector in Nigeria

ii. To verify effects of financial reporting systems in GIFMIS on the financial management in public sector in Nigeria

iii. To assess how internal control systems in GIFMIS affected financial management in public sector in Nigeria

iv. To establish how organisational accountability systems in GIFMIS has affected financial management in public sector in Nigeria

1.4 Value of the Study
The government of Nigeria will benefit by strengthening the management of its public finances by considering the research findings and using the recommendations of this study to fill the gaps in financial management thus enhancing efficiency and effectives in public service delivery. This study will establish accountability and transparency in public finance which will enhance public confidence in their government expenditure thereby boosting the morale of tax payers.

Private investors will also benefit from this study since the outcome will enhance their confidence in pubic financial management thereby expanding their investment base for growth and prosperity. This study will establish accountability and transparency in public finance which will enhance public confidence in their government expenditure thereby boosting the morale of tax payers.

This study contributes to the body of knowledge needed to provide understanding about the Implications of GIFMIS on public finance management in Nigeria in order to improve accountability and transparency and service provision to the public. In addition, the research provides a reference framework for other scholars to conduct similar studies in developing countries since it is a new field both in private and public sector.

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