Pension Scheme – Impact And Implication Of Restructuring

 Pension Scheme – Impact And Implication Of Restructuring : (A Case Study Of Enugu State)

 Pension Scheme – Impact And Implication Of Restructuring : (A Case Study Of Enugu State)    


Pension is an import of the British government into Nigeria’s economic system. The chambers encyclopaedia (1970) stated that the first British pension were probably those specially granted by the government for distinguished political or military services. An example was that of $4,000 per annum formerly paid to the Duke of Marlborough and his heirs in perpetuity.

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Other awards were made as a solarium for the loss of fees from abolished offices. Superannuating for British civil servants was put on a regular basis by an act of parliament in 1834. Together with similar organizations for retired officers of the armed officers of the crown, those almost certainly constituted the first occupational pensions began at about the end of the 19th century, railway men were among earliest employees to become superanuable. Other classes of employees to qualify were teachers, police and local government officials. By 1936, about one million persons in British industry and commerce were covered, including those in insured schemes, under a variety of plans.

Pension may be provided by one or other of the three sources, the state, the insurance companies and private superannuating schemes. The pension scheme continued to develop.

Pension was found adequate to take care of bereaved members of the family of a deceased officer. Among other reports in this regard a committee was established by the then British government headed by Sir Alfred W. Walson, K.C.B. and nine other members to review the existing arrangement for the grant of pensions to the widows and to make recommendation as to any charges in the present policy in this matter which colonial government should be advised to adopt with special reference to:

(a) The classes of officials to be covered

(b) The benefits to be afforded

(c) The nature of the functional provisions to be made.

Provisions for grant of pensions to the widows and orphans of deceased officers in the colonial service was first made in British in 1873. It had felt that owning to the high cost of living in that colony, it was impossible for their family, more especially in the case of where an officer died early in his career, and there had been numerous cases of public officers being left destitute. A petition was submitted to the Governor by the officers of the colony in 1871 praying that some moderate provisions for widows and orphans. It was appointed out that courses to life assurance as a means of making provisions for widows and children was virtual almost impossible owning to the exceptionally high rate of premium charged on account of supposed unhealthiness of the climate.

This plea was listened to by the then Governor in May 29, 1871. A report was made in this regard in March 1872. Fund was passed in the colonial legislative in 1873. Funds were taken set up in other West Indian colonials (elgl Jamaica in 1875, Trinielad in 1890) and some in Eastern colonials Eceylon 1885, straits settlement in 1885, Martius in 1886, Hong Kong 1890) and cut across all the British colonials.

From the above developments, it could be seen that every aspect of the pension scheme valued with compassion to events, which took place at any point time. The administrators of the then colonials were closely advising the government on what to do to achieve a good working scheme. Those were done through memoranda facts finding committees.

Their recommendations are passed over to the legislator’s Bill for enactment of the enabling laws. By the process management development procedures, polices and objectives are fashioned out to suit the scheme in accordance with the operational factors.

Osuagwu (2000) noted that the FIRS pension legislation in Nigeria was enacted in 1957 referred to then as the pension ordinance. Although the pension ordinance was promulgated in 1951, it had a retrospective effect from January 1, 1946. The grant of pensions and gratuities is governed by statute in the non-European officers pension ordinances (chapter 160) and regulations thereto (see the laws of Nigeria 1948 revision). The ordinance was to be replaced by a new ordinance, which incorporated both senior and junior services in one statute. The payment of pension benefits was discretionary at the pleasure of the then governor-general. Some other legislation took effect to anchor the defects of any occupational pension until the Decree No. 102 1979, which took effect from 1st April 1976, was enacted. This is because the Federation Republic of Nigeria FRON (Cap 346 of the Federation of Nigeria).


The need for legal provisions for the establishment and administration of pension scheme are to ensure uniformity and consistency, notwithstanding, in the implementation of the program. Ebeguna (2000) in his contributions opined that a pension scheme therefore makes provisions for both legal and administrative procedures and processes that will facilitate the realization of the objective.

In Nigeria such enabling legislation include the pension increase Decree No. 42, 1975:

(a) Military Pension Act Cap (Chapter or No.) 119.

(b) Pensions Act Cap (Chapter or No) 147.

(c) War Pension Act Cap (chapter or no) 212.

(d) Pension (special pensions) Act 1961 (chapter or no) 1961 no. 15.

(e) Widows and orphans pension Act Cap 220.

(f) Pensions (Statutory Corporation Service) Act 1961 no. 61.

(g) Pension (Transferred Services) Act 1965 no. 28.

(h) Special Constables Decree 1966 no. 7.

(i) Police Pension Decree 1966 no. 60.

(j) Pensions (Federal Fire Service etc) Decree 1966 no. 74.

(k) Pensions gratuities (war service) Decree 1966 no. 49.

(l) Transferred offices and pension liability 1971 no. 8.

(m) Military pensions (Amendments) Decree 1975 no. 13 by Mohammed, head of the Federal Military Government, Commander-in-Chief of the Armed Forces FRON 20/12/75.

(n) The Pensions Act of 1979 Decree No. 102, which awarded and united all pensions, acts.

(o) The Public services the recommendation review 1974.

(p) The armed forces pension act no. 103 of 1974.

(q) The pension rights judges Act no. 5 of 1985 and

(r) The amendment Act no. 51 of 1988, 29 of 1991 and 62 of 1991.

The whole of the ordinance acts and Decree is capped up in the Decree No. 102 of 1979, which took effect from 1st April, 1974. It consolidated all enactments on pensions and in corporate pension and gratuities seals devised for public officers by the Udeorji Public Service Review Concision in 1974. In the same way, Pension Act No. 103 of 1979 like its counterpart Decree No. 102, of 1979 on the other hand dealt with pension benefits, liabilities and seals devised for the agreed forces.

The root of these laws were derived from:

(a) The British Laws Act of Parliament 1834 for meritorious services.

(b) The British National Insurance Act of 1959 for National Old age and widows pensions.

(c) The British Finance Act 1956, which introduced special new law whereby the self-employed persons, could join together in pension arrangement with its advantages.

(d) The Act of 1951 – pension ordinance which took effect from 1st January 1946, its aim was to achieve a continuous service to those serving in the British colonies. The application of pension benefits was at the pleasure and discretion of the governed of the colonies for the indigenous workers e.g. Nigerians.

The defect was amended by the decree no. 102 of 1997, which unified the practice of pension benefits aright to officer, not a privilege, irrespective of race, ethnic status and position. Any officer who qualifies for pension benefits according to the Act is automatically qualified without further seeking for approvals.


This is a process, which connects, record creation, record processing, records use and maintenance, records protection or preservation, and records disposition. In this discussion, Safami (2000) noted that records consist of correspondence, forms, maps, plans and other documents books, photographs, films, some recordings, paper and magnetic tapes, computer cards and dies or other documentary materials which:

(a) Are made or received by government ministry/agency in the course of an administrative or executive transaction.

(b) Are preserved as appropriate for the use of that ministry or its legitimate successor and

(c) Contain evidence of its functions.

Policies, decisions, operations or other activities or information of values to the Government, in short, records includes all transactions of an agency within or without that used in performing its functions, kept for future references, maintenance of the agency’s history to ensure it continued in existence.

In his response as to “what is records management, record management is a planned programme for the creation, maintenance of records. In other words, the record management programme is interested in the records right from its creation use and final disposition.

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In this connection, records management and administration of pension in Nigeria deals with the collections of the relevant information which affect the individual service. Such facts in all its form have to be stored and readily repairable for information and preservation against damages. This is kept in this registry till the end of officer’s service. The records are even kept belong such time as reference are made to it from time to time. Trained officers could be given appointments on contact and recompilation of benefit may occur due to areas of promotions.

Salami (2000) continued “what is registry”? He explained that according to modern archival terminology provided by UNESCO, a registry refers to a unit of an agency, institution or organization responsible for the creation, control and maintenance of current files and records. All government ministries agencies are served by registry practice could not be over emphasized registries is therefore the basic tools or instruments by which an organization carries out its functions and processes. If records are well managed the effectiveness of government is enhanced, government programs becomes more responsive. It is therefore essential that all ministries/agencies etc. should have sound and consistent procedures for looking after their records and locating correspondence and other communication when they are required.

Files are the means in which this is done. A file is defined in registry as an organized unit (folder, volume etc) of document group together either for current use or in the process of archival arrangement; it is a basic tool of any registry. Files should be induced by assigning reference number to files.

For the administration to be effective, the following records are to be kept with the ministry of establishment and bound by a binding and kept at the central registry:

(a) Letter of Appointment

(b) Letter of acceptance of offer of appointment

(c) Copies of academic or educational credentials and testimonials.

(d) Certified true copy of the officer’s record of services.

(e) Medical certificate of fitness.

Those are ultimately used in processing the retirement benefits of all officers the retirement benefits of all officers when they retire.

For the purpose of emphasis, record of service include all names of an employee, starting with the surname, 1st day of assumption of duty so as to ensure the proper identification of the employee.

(i) Marriage certificate or

(ii) Sworn affidavit on dissolution of marriage if marriage is dissolved or

(iii) Sworn affidavit on change of name

(iv) Newspaper adjustment on any of the widely read dailies.

(v) The date of birth enables the employer to know whether an officer should be given a permanent or contract appointment at the point of entry into the federal services.

The particulars of children is important act to pension administration as well as officer who so on duty tours/postings abroad updating of records on children is done in the office of the head of service by forwarding through the appropriate ministries the birth certificate of children of officers.

Details of progress in service are also next of kin. It is advised that officers should take another look at that record of service and check the suitability or otherwise of these indicated next of kin. Where there are discrepancies, the beneficiaries are required to tend a letter of administration. The service must not be broken or where it is, the break has to be condoned wish an approval from officers of the head of civil service of the federation.

It is pertinent to note that even after leaving the service an office’s record of service may still be required for other purposes, which include research to day, the registry the same. There are so many problems with records scattered all over the places. Virtually every year by year, coders are asked to produce their record of service.

There are many inexperienced people dumped in the registry. Deployment there is mainly a punitive measure against some personal staff.

Enough budgetary allocation is not made for the registry. It has a very little space with dust fire and ruined by the rain due to the leakage of unrepaired dilapidated roofs where files are stored, bad lighting system and lack of ventilation with occasionally bad sight to the workers and other effects.

Records are not found in fact, records are not organized. Training programs are no longer given to the workers. The registry is in shamble.

There is need for the use of the modern technology computer by the registry. The records service carefully and skillfully packaged; easily retrieval updated and safely kept. Raining in-service, study leave, seminar, workshops and other training programme would be necessary to live up to the present demands of the registry.


The problems can be generally categorized as follows:

(a) Staff related problems

(b) Problems associated with handling of papers/user related

(c) Management problem.

(a) The registries were seen as dumping ground for “problems” officers from other units of any organization. Currently, all cadre existing in the services are now involved in the management of the records.

(b) There is no motivation for Registry’s staff; the file rooms are often dusty and poorly illuminated.

(c) Less importance is attached to training of registry staff.


(a) Files are often related for too long with schedule officers.

(b) Files are usually left to be too bulky – thereby making their movements to and fro the registries burdensome.


These are as follows:

(a) Inadequate provisions of office space accommodation working materials, registry equipment etc.

(b) Inadequate budgetary allocation.

(c) Low conceptions of record management.

(d) Productivity level of staff is usually not mentioned.

These problems are life today in the civil service and are going out of control, it will be pertinent to note that the researcher made concrete and exhaustive effects to find out the manual hand book for pensions, which supposed to be in every personnel department of every ministry, the treasury and the establishments. This is not found anywhere. All that was found were the Acts and related civil service circular to pensions, those guideline though are good but not adequate to educate the operators on the operational premise and origin of pensions scheme so that the focus will never be lost. The researcher expressed fears that at the fast deteriorating condition and neglect of the present pension scheme by administration in the country, pension benefits may become a thing of the past.


Osuagwu (2000) noted that the first attempt to regularize officers break in service was statutory as service by Regulation 16, Act of the Pension Act (Cap 141) Laws of the Federation of Nigeria 1988. This was further awarded by the Pension (Amendment Regulations, 1963 published as legal Gazette No. 164 of 10th November 1963. These regulations allowed Ministry of Establishment to condone a break in service due to voluntary resignation. To amplify the statutory control of the exercise, the pension Decree No. 102 of 1979 gave further legal bailing to it, at Section 12, 13, 14 and 17.

In condonetion of break in service, where an officer resigned his appointment for the purpose of taking some course of study and provided that he surfaces immediately to the service of the government after the completion of the course, the appropriate authority responsible for establishment matters will be prepared to consider a claim that a break in his service should be regarded as leave without pay, but it must be established that the officers resigned his appointment in one of the following circumstances:

(a) That the officer is ignorant of the possibility of his being granted leave without pay for the duration of course;

(b) That the officer applied for leave without pay but his department did not process such an application in good time to enable him embark upon his course of study.

(c) That his application was rejected because it was felt that the course of study proposed would not enhance his usefulness to the service.

The further stressed that to qualify for condemnation of a break in the service career of an officer, who voluntarily resigned, the following guidelines must be scheduled to:

(i) The reasons for resignation, the effective dates and relevant gazette notice where applicable must be stated.

(ii) The post and public service to which appointed the effective dates of appointment must be clearly stated where applicable with relevant gazette notices.

(iii) The effective date of commencement of studies, the institutions and dates of attended and the sponsor (where private student or on scholarship) must be stated.

(iv) Where applicable where the officer was doing between the date he resigned his appointment and the date he commenced his studies, must be stated.

(v) Effective date of completion of studies and qualification obtained must be stated.

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(vi) Exact date the officer returned to Nigeria, where applicable and post and public service to which re-appointed and relevant gazette notice must be stated.

(vii) Where applicable, what the officer was doing from the date he completed his studies/returned to Nigeria and the date he was re-appointed into the service must be stated.

These are also few instances where after an officer was declared an invalid he returned to the public service after recovering from the ill-health. In condoning such a period it must be established that the period of recovering from illness should not exceed four years. Furthermore, the officer on re-employment must be serviced by a Government medical officer of an officer was retired due to invalidation he must be prepared in accordance with Section 12(3) of the Pensions Act No. 102 of 1979 to retain the gratuity collected in other to enjoy continuity of service. To condone other classes of break of service, more than five years of special use has to be established in favour of the applicant.

From the above highlight it has been proved that a break in service could be amended through condonetion. That had not been applicable as many officers are ignorant of it. They lost some valuable part of service at the same time the government also loose a good quality workforce.

Other areas of continuity deals on merging of services. This is joining their purpose of continuity of a period of service between service in one of the public service and another the pension Act No. 102 of 1979, previously provided for temporary pension from employment not arising from misconduct may be discarded for the purpose of the calculation of qualifying service under the retirement from the public service without a pension on account of all ill-health, abolition of office etc.

Section 13(1) provides for transfer of temporary or unestablished, or contract appointment to a pension one. Section 14 provides that any service rendered under the age of 15 years or absent from duty on leave without pay shall be taken with account.

Merging could be allowed of teaching service with services:

(i) See circular B 62813/Volume II/485 of 1973 permanent teaching service in voluntary agency schools to be merged with public service.

(ii) Circular B 62813/Volume IV/593 of 18th February 1977 making teaching period personable on the condition stated in he circular letter.

(iii) Circular B 63163/Volume IV 1467 of 19th September 1977 permits state to merge teaching with public service.

There are many host of circulars on merging of services as in 13/3/1980 (restoration of the civil war period) as personable service.


The broker is a professional intermediary between the assured (the trusts) and assure (the insurance company) in respect of a pension scheme. By the nature of pensions, unlike general insurance e.g. fire, motor, burglary etc some services would be provided that the insurance company may not evne be aware of or be involved with.

A pension scheme can either be insured or self-administered where the trustees play a major role in the control and management of the scheme funds in the light of those parits, it is clear that broker is an aspect of pensions consultant.

Kolawole (2000) opined that where pension is being considered (i.e. not general insurance) the all-encompassing title should be “consultant” and not “Broker” he contained that the role of broker covers the following aspects:


Where the scheme is to be insured, it is the duty of the consultant to advise the trustees on the consultant/brokers experience with the various assures regarding efficient service delivery, the right premium payable, the type of policy or policies to be purchased, treaty and capital adequacy etc.


If the scheme’s fund is to be invested by the trustees the consultant would on the investment structure that would be in line with the existing pension funds investment leaves in Nigeria, he would also be involved in the implementation of the investment policies of the board of trustees.


The Trust Deed and Rules is the legal document, between the employment and the Trustees upon which the operations of the scheme depends. The consultant who will also ensure its executive and submission to the relevant Government Establishment usually prepares the document.


Charges are bound to arise from time to time for this purpose the consultant is charged with the responsibility of preparing the necessary deed of amendment for execution.


It is necessary for scheme members to know and have record of the basic features of the scheme benefits derivable and other claims of information.

All those would be summarized in a booklet referred to as member’s handbook by the consultant and copies would be given to all the members accordingly.


For a “pure pension or final salary” scheme to be operated effectively, there is need for periodic Actuarial valuation to establish, among other things are the following:

(a) The built-up liabilities for past services.

(b) A recommended finding rate for future services.

From the above functions, it becomes clear that the pension management is technical in nature and therefore requires the technical expertise of consultants/brokers most of the time are either experienced professionals or actuarial scientists. They are also to render other services as liaison service between the trustees and the chosen insurance company in the following area:

(a) Scheme renewal supply of data costs/benefits where applicable.

(b) Claims processing withdraws, death benefits retirements.

(c) Annual reports.

Statement of accounts to statement of activities, liaison with the regulatory authorities as the office of establishment of management service, Securities and Exchange Commission etc as situation demands.

The broker/consultant can arrange group life assured group personal accident policy that the trustees meeting to help and guide them in the proceedings of the meeting and the deliberations and help to locate the residences of the pensioners with his adequate information and facilities to reach out to the pensioners through strategic payment all over the country.

All such services are very important. They are not obtained in the public service due to how implementation and establishment of pensions board who may set up a board of trustees.

The Local Government Staff Pensions Board, Enugu State is at the embargo stage and yet to enjoy such efficiency services. It still lacks many facilities but it is far off better than the state public service that neglect the institutionalization of the State Pensions Board.

Wuroald (2000) in his contribution on means of improving the management of pension fund scheme regretted that the public sector scheme have not really taken advantage of this time of arrangement despite the power conferred on them by Clause 3 of the trustee deed and did not two pleasant management experience of the pleasant arrangement with majority of the underwriters. He called on the public sector to take up the services of a trust scheme for the management of the pension fund.

Finally, an effective and efficient management for pension and gratuity should relate to the earnings before retirement as well as their relates to the period served.


In this chapter, the hypothesis formulated in chapter one is tested using percentage analysis, frequency table and chi-square. The chi-square (x2) is expressed below:

X2 = (oi – ei)2


where x2 = chi-square

 = summation

ei = expected frequency

oi = observed frequency.


Degree of freedom = (Column – 1) (Row – 1)

i.e. DF = (c – 1) (r – 1)

Level of significance = 5% (0.05)



Based on the study and analysis made by the researcher:

1. It was ascertained that the restructuring of the operation and administration of Nigeria pension board would not yield a positive result due to the corruption, which is now the order of the day in our nation today, and all the development countries at large.

2. Also the researcher found out that the performance and attitude of employees of Nigerian boards towards the payment of pension to the pensioners are not encouraging at all.

3. The fringe benefit (i.e. retirement benefits) given to the pensioners are meager compared to the responsibilities they have.

4. There is lack of fund. In most ministries and local government offices and departments, funds are not always available. As a result of this, salaries and expenses are not paid as at when due. The rate of absenteeism is high and with depression and uncertainty on every workers face, productivity cannot improve in any way.

5. There is unnecessary bureaucracy in the civil service. The bureaucratic bottleneck involved in the service makes it absolutely impossible for information to be released promptly. Some letters are written in good time while a lot of time are spent in waiting for the management board or committee to meet and approve before they are released. The affected retiring officers often believe it is schedule officers who intentionally sit on their files.

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6. Lack of adequate facilities necessary for centralization of payment of pension to ensure that payment is promptly made.

7. There is lack of materials in all the departments for effective discharge of its obligations to the retirees.

8. Corruption is very high in the country. Most ministries and companies are being owned upward of 6 – 12 months salaries. It is difficult to get hungry person to sit down and work. This makes such staff who cannot cope with the situation to ask for tips before rendering any service.

9. There is lack of delegation of duties and commensurate authority usually hamper processing of pension and gratuity. A situation where the boss will give approval for the payment of pension and gratuity will only come to work when he likes and decides to approve, those ones familiar to him does not augur well for retiring workers.

10. Both employers and employees do not take workshop on retirement seriously. Those workers which have about 1 – 2 years or more in the service ought to be attending retirement workshops and seminars as well as pre-retirement counseling to prepare them for their own retirement.

11. The government does not make use of the accountant general and the auditor general of the federation are not chartered accountant, rather they are people who risen through the ranks in the civil service.


Based on the result of the investigation carried out, the researcher find out that countries like Denmark, Chile, Bolivia, are implementing a workable pension scheme for its citizens out of direct taxation income with no social security contributions. This pension arrangement might not be workable in a country like Nigeria with its peculiar problems. Any pension arrangement in Nigeria must take into consideration the fact that the bulk of taxes in the country are paid in the public servants. Those that are controlling the economy do not pay commensurate taxes as done in developed countries. The life expectancy of average Nigeria is between 50 – 55 years, in developed countries like Britain, the life expectancy is 65 years with all the social services in place. Therefore, the future liabilities on the basis on certain assumptions have to be considered in deciding the type of pension scheme to be adopted in Nigeria. Contributory pension is most appropriate for the country now.

And for the scheme to be successful and effective, the operators especially the regulatory body (i.e the proposed National Pension Commission) should be independent and above board.

At the same time, all hands must be on deck to overhaul, modernize and make effective the pensions scheme administration in Nigeria.

Finally, the researcher conclude that the only way out in restructuring the Nigeria pension scheme is that government should propose contributory pension scheme in the operation and administration of pension so have in our nation Nigeria. Government should take a step to review the present salary structure upwards before or immediately after the commencement of the proposed contributory pension scheme in the country. This will enable the member employees to adjust when the contribution eventually takes off. It should be recognized that workers are already monitored given a level of standard of living which is not even good enough due to inflationary trends. If the part of the employees contribution in the proposed contributory pension scheme should be 5% of his salary, the salary review by government/employer should be at least 2½ increase. This is imperative for the scheme to have as many members as possible.


Consequent upon the exposure and experience gained in this research, I consider it necessary at the stage to submit my recommendations based on the study I have carried out.

1. The researcher recommend that payment of the pension should be given to the Bishop (i.e church, priest, clergy men) for them to administer so that the evil malpractice involved in the hand of government and society at large should be eliminated and that is the only way in which the restructuring of Nigeria pension scheme will yield a positive impact.

2. The research recommends that every company or department/ establishment should maintain staff nominal roll of both junior and senior staff including seniority staff list. At the beginning of every year, a list of employees due to retire within the next twelve months is prepared from the staff seniority list nominal roll and a reminder notice sent to the employees concerned.

3. The new pension scheme should be administered by an independent body. The legislature should not be complex. This will make it easy to apply and reduce administrative cost. The administrators have to explain pension provisions in simple terms that workers and pensioners can easily understand, presently, this is one of the problems in the administration of pension scheme in Nigeria, many workers do not know the content of the Decree 102 of 1997 which is the law guiding the calculation and payment of retired benefits.

4. There should be adequate payment arrangement. The present payment arrangement through banks is good but it has its own shortcomings. Increase in fraudulent practices may result if the pension administrators connive with the bank operators.

5. There should be adequate internal control system to ensure the success of the proposed contributory pension scheme. This will involve the whole system of control, financial and otherwise set by the operators of the scheme to carry on the business of the scheme in an orderly and efficient manner, ensure adherence to pension laws, safeguard the funds or assets and secure as far as possible the completeness and accuracy of the records in the system.

6. The researcher recommended that the employees that are responsible for pension administration both in local, state and federal level should be reshuffled.

7. State government should as a matter of urgency provide the department with the necessary logistics that will facilitate their jobs to alleviate the sufferings of the retirees in the state.

8. The staff of the pension department concerned with the computation and payment of pensions be made to understand the reasons for the payment of pensions and gratuity in the state. In this regards, they will appreciate what government tends to achieve by compensating both post staff for meritorious service.

9. The researcher found out that in this study the departments studied used lowly qualified staff that lack knowledge of computing pensions and gratuity to be paid. This does not augur well in the structuring pension scheme especially in Enugu State. Therefore, the researcher recommended that the minimum qualification of anybody involved in computation of pensions and gratuity should not be less than degree holder.

10. Finally, the researcher recommends computation pension department more important to be considered in the records department. These two go hand in hand, it will go a long way in reducing the volume of clerical work and papers. Also considering computerized pension officers will offer a good storage system for information (data bank). The pension accountant can always lift the information he may need it will reduce the delay and protocol involved in processing documents such information supplied by the record department can be verified and audited before storage and pension staff can rely on such information.



1. Sex

(a) Male (b) Female

2. Age

(a) Below 31 years

(b) 31 – 40 years

(c) 41 – 50 years

(d) 50 and above years

3. Marital Status

(a) Single (b) Married

4. Length of Service

(a) Less than five years

(b) 5 – 9 years

(c) 10 – 14 years

(d) 15 and above

5. Educational qualification/level

(a) WASC/GCE or its equivalent



(d) Other specify…………………………………

6. What section/department do you work?……………

7. Does the Nigerian Pension Scheme make use of accounting principles?

(a) Yes (b) No (c) Not certain

8. Is it true that lack of funds militate against government polices or Nigeria Pension Scheme?

(a) Yes (b) No (c) Not certain

9. Does the retirement benefit given to pensioners encouraging at all?

(a) Yes (b) No (c) Not certain

10. Is it true that laws guiding the Nigeria Pension Scheme is only theoretical and not practical?

(a) Yes (b) No (c) Not certain

11. To your own opinion, does the performance and attitude of employees of Nigeria Pension Board towards the payment of pension to the pensioners encouraging at all?

(a) Yes (b) No (c) Not certain

12. Will the restructuring of the operation and administration of Nigeria

Pension Scheme yield a positive result in our nation?

(a) Yes (b) No (c) Not certain

Pension Scheme – Impact And Implication Of Restructuring : (A Case Study Of Enugu State)

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