Treasury Single Account and Public Fund Management: A Study of Selected Federal Government Parastatals in Nigeria

Zakari, Danlami Jiya, Abdullahi, Mohammed () and Othman Bala Adam
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Zakari, Danlami Jiya: Department of Public Administration, Faculty of Administration, Postal: Nasarawa State University, Keffi, https://www.afarng.org/jfafi/
Abdullahi, Mohammed: Department of Public Administration, Faculty of Administration, Postal: Nasarawa State University, Keffi, https://www.afarng.org/jfafi/
Othman Bala Adam: Department of Public Administration, Faculty of Administration, Postal: Nasarawa State University, Keffi, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2022, vol. 7, issue 2, 18-40

Abstract: The objective of this study is to determine the impact of Treasury Single Account on Public Fund Management. The specific objectives include; examining the impact of Treasury Single Account on Accountability, Transparency and leakages of public funds. In order to achieve these objectives, the survey research design was adopted using primary data with the aid of a questionnaire distributed to selected federal government parastatals (NNPC and FIRS). Purposive sampling technique was used in selecting the federal government parastatals used. Regression analysis and the simple percentage were used to analyze the questionnaire obtained. It was discovered, based on the findings of the study, that, Treasury Single Account has a significant relationship with Public fund management proxies combined. The study concluded that Treasury Single Account expectedly improve accountability and transparency and as well reduce leakages in the financial system. Hence, the adoption of TSA should be encouraged by immense public enlightenment and clarification around the significance of the policy in other to nurture its success, the government should also shelter as soon as probable the appropriate statutory support to aid the appropriate regulatory atmosphere which will drive the effective implementation of the TSA.

Keywords: Treasury Single Account; Accountability; Transparency and Financial Leakages (search for similar items in EconPapers)
Date: 2022
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