ABSTRACT:- Public Financial Management is central to transparency, accountability, and the efficient use of public resources, particularly in developing economies such as Nigeria, where leakages have long undermined budget execution. This study examines the efficacy of two digital reforms — the Integrated Personnel and Payroll Information System (IPPIS) and the Government Integrated Financial Management Information System (GIFMIS) — in curbing payroll fraud and strengthening budget execution in Nigeria’s Treasury. Adopting a quasi-experimental time series design with pre- and post-reform analysis (2006–2024, base year 2015), the study uses secondary data from the Central Bank of Nigeria, the Office of the Accountant-General of the Federation, and national budget reports covering 459 integrated Ministries, Departments, and Agencies. Data were analysed using descriptive statistics, correlation analysis, ARDL bounds testing, and panel regression. Findings show that both reforms exert a statistically significant positive effect on public expenditure management: IPPIS has centralised the federal wage bill and eliminated thousands of ghost workers, while GIFMIS has improved real-time tracking of overheads. Although recurrent expenditure continues to rise with inflation, expenditure transparency has strengthened markedly. The study concludes that digitalisation of Nigeria’s PFM system advances fiscal discipline, and recommends full integration of remaining MDAs, sustained infrastructure and capacity investment, stronger audit oversight, and expenditure caps within GIFMIS.

Keywords: Public Financial Management, IPPIS, GIFMIS, payroll fraud, budget execution, treasury reforms