Public Sector Financial Reforms Impact on Bank Verification Number Payroll Fraud Prevention and Control in Borno State. A Case Study of Civil Service Commission, Borno State

The study assesses the impact of public sector financial reforms, looking at Bank Verification Number on payroll fraud prevention and control in Borno State- a case study of the Civil Service Commission, Borno State. Three objectives and three research questions were formulated for the study. The study makes use of data from a sample size of 150 respondents who were selected for the study using simple random sampling techniques. Structured questionnaire was used to collect primary data. Descriptive statistics were used to analyse the data through computing of mean, standard deviation and percentages. In addition, regression analysis was used to establish the relationship between the independent variables and the dependent variable. At the end of the research, it is expected that the effect of biometric identification number on payroll fraud prevention in Civil Service Commission will be known and the effect of Bank Verification Number(BVN) on payroll fraud prevention in Civil Service Commission will be ascertained. Based on the findings of the study it is recommended that training the personnel and payroll staff on the importance of frequent reconciliation of the personnel and payroll records and the use of electronic payments system should be encouraged. Any changes in the personnel database like new staff hires, retired staff, death cases staff, those on Study Leave or transfers of service should be updated promptly in the payroll system.