TY - JOUR AU - Okoroafor, George I AU - Bernard, Ihuoma C PY - 2019/06/02 Y2 - 2024/03/29 TI - TREASURY SINGLE ACCOUNT POLICY: AN INSTRUMENT OF PUBLIC ACCOUNTABILITY AND TRANSPARENCY OF THE BUHARI’S ADMINISTRATION (2015-PRESENT) JF - African Journal of Social and Behavioural Sciences JA - AJSBS VL - 9 IS - 1 SE - Articles DO - UR - https://journals.aphriapub.com/index.php/AJSBS/article/view/869 SP - AB - <p>The study focused on the Treasury Single Account policy as an instrument of<br>Public Accountability and Transparency in Buhari's Administration. This paper argued that treasury single account policy as introduced by the Buhari's administration is a measure for instilling discipline, integrity, probity and scrutiny in the public service. It further argued that TSA has the capacity to close loopholes in the Nigerian financial system. The paper made use of secondary data and utilized content and descriptive method of analysis. It<br>adopted incremental theory of Charles Lindbloom as its theoretical framework of analysis. The theory argued that government policy is based on the review, modification, adjustment and improvement on the previous policies aimed at solving a problem. The paper discovered that the introduction of TSA checkmates the high rate of financial malfeasance in the Nigerian public service. It concluded that there is significant positive correlation between<br>TSA and public accountability and transparency in the public service. This necessitates stronger political will and requires that the major actors in TSA implementation should be accountable and transparent. It is however, recommended that the successful implementation of TSA requires accountability and transparency in the public service, collaboration among<br>the levels and institutions of government, stronger political will as well as adequate management of the lapses and adverse effect of the TSA policy.</p> ER -