Public Servant Perception of the Role of Treasury Single Account (TSA) In Public Sector Accountability in Nigeria

Chigaemezu Casca Anokwu, Paul Madukwe Ekperi

Abstract


This study investigated the perception of public servants towards the Treasury Single Account (TSA) in driving public sector accountability. It examined the effect of Treasury Single Account (TSA) on financial accountability, blocking leakages and curbing mismanagement in the Nigerian public sector. A sample of one hundred and fifty respondents, drawn from management staff of five selected MDAs and seven critical stakeholders were interviewed. The data were analyzed using Multiple Linear Regression at 5% level of significance. Data from the interviews were transcribed and used to support results of the quantitative analysis. The results reveal that TSA significantly improves fiscal responsibility in the Nigerian public sector, blocks financial leakages, and fosters financial accountability for public funds in Nigeria. The study concluded that though TSA is not a perfect system, it however has a significant and positive impact on public sector accountability. The study recommended that the federal government must demonstrate the political will to ensure the sustainability of TSA policy and also tenaciously pursue its implementation by states and local governments in the country. Furthermore, the police, judiciary, the media and anti-graft agencies must be strengthened to tackle the issues of corruption and ensure transparency, probity and accountability in public finance and expenditure management.


Keywords


ublic Servant, Perception, Treasury Single Account (Tsa), Public Setor, Accountability, Nigeria

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