Research Paper (postgraduate) from the year 2014 in the subject Politics - Region: Africa, , language: English, abstract: This study investigates factors responsible for salary fraud in Bayelsa State Civil Service, Nigeria. The study adopted ex-post-facto research design. Data were gathered from secondary sources. Robert K. Merton’s anomie theory was adopted as the study’s theoretical framework. The study found that the crime of salary fraud persists in Bayelsa State civil service despite measures taken by government to stem it. It also discovered that the challenges such as lack of adequate funds and corruption confronting the Economic and Financial Crime Commission (EFCC) are responsible for the futile prosecution of culprits. Based on these discoveries, the study recommends amongst others, that Bayelsa State Government should train Forensic accountants to man all her Ministries, Departments, and Agencies as a proactive measure to check fraud.