IMPACT OF PUBLIC FINANCIAL MANAGEMENT REFORMS ON EXPENDITURE CONTROL IN FEDERAL TERTIARY INSTITUTIONS IN ADAMAWA STATE

Adamu A. Shehu, Peter Teru and Bukar Musa
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Adamu A. Shehu: Federal Polytechnic, Mubi, Postal: Adamawa State, http://www.icanig.org
Peter Teru: Adamawa State University, Mubi, Postal: Department of Accounting,, http://www.icanig.org
Bukar Musa: Federal Polytechnic, Mubi, Postal: Department of Accounting,, http://www.icanig.org

International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), 2020, vol. 09, issue 2, 104-119

Abstract: The study examined the impact of public financial management reforms on expenditure control in Federal Tertiary Institutions in Adamawa State. It specifically looked at the impact of Government Integrated Financial Management Information System and Treasury Single Account on expenditure control in three (3) tertiary institutions in Adamawa state. Primary data was collected from a sample of 102 respondents that filled and returned their questionnaire out of a sample of 111 determined from a finite population of 156 using Krejcie and Morgan (1970) table and stratified sampling technique The data were collected Policy Performance Evaluation Questionnaire (PPEQ) was analyzed using simple percentage, standard deviation and chi-square. The results revealed that Government Integrated Financial Management Information System and Treasury Single Account were adequately implemented and both have significantly impacted on expenditure control in the Federal tertiary institutions in the state. It was recommended that the supervisory agencies should carry out timely monitoring to ensure full compliance with the reforms-GIFMIS and TSA. In addition, government should keep upgrading the interface module of the Government Integrated Financial Management Information System and Treasury Single Account to ease seamless operations.

Keywords: Expenditure control; financial management; Tertiary institutions; GIFMIS; TSA (search for similar items in EconPapers)
Date: 2020
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