Is corruption systemic or attitudnal in Nigeria?

An online contributor sent this:

I was just doing this math on my head

You spend 6years in the university and Obtained your B.Engr or Bsc. You spend 3years on average Looking for Job, Luckily enough you get the Job with Federal Ministry @Level 08/1.

Your take home salary is = N50,000 monthly N600,000 annually.

Then you are posted to Abuja or Lagos. First challenge will be transportation second is accommodation which both are suppose to be paid as 28days in office allowance but you may spend 10years in ministry without meeting anyone who has collected this money.

So you start thinking of someone you know that can  squat you.

Is a known practised and adopted culture within the ministry that you won’t start getting paid until after 10months to one year. At current inflation rate u have to meet this demand;

1. Daily T.P to office is N1000 :30k/mnth

2. Feeding everyday N1500 :45k/mnth

3. Self maintenance cloths, calls say N20k/mnth

4. Rent, one room N350,000/Annum

5. Electric bill N5000/monthly

6. Water bills N3000/monthly

7. GoTv or Star times N2000mnth

Sub-total =1,610,000 annually

Back at home you have your wife and child or girl friend. You have your parent and siblings all expecting something from you

8. Parents and siblings say 10k monthly

9. Wife and children maintenance 30k/month

10. Children school fees 150k/ annum

11. Taking your children to school 10/mnthly

11. Coming home for week ends 10k/ monthly

12. Other contingencies 10k/monthly

Sub- Total = 990,000

Grand Total = N 2,600,000 – 600,000

Total Deficit per annum = 2,000,000

So you need a monthly take home of = 216,000 at level 08/1 but unfortunately this is the take home of Deputy Director in any ministry even finance and works.

By civil service rule you cannot do any other job or business if you are in Government service. So you are completely tie down by law.

So If I call this person Mr. A.

1. Did i over cost any item on the list?

2. Is there any item Mr. A can avoid on the list?

3. From where will Mr. A get the 2million Naira deficit annually if he has to leave the minimum standard I mentioned above?

4. Can Mr. A be a patriotic Citizen knowing fully that a senator takehome is N35million monthly?

5. Do u think even with death sentencing Mr. A can be stopped from stealing or corruption?

5. With his degree and a federal job, is Mr. A a happy man?

7. Is Government Job worth dying for?

8. Is the Problem of corruption in this country really attitudinal or system?