📄 Abstract
This study evaluates the transparency and accountability mechanisms associated with the management of Treasury Single Account (TSA) funds in Kogi State, Nigeria. The adoption of the TSA policy was intended to address persistent challenges of financial mismanagement, leakages, and lack of transparency in public service fund administration. Using a descriptive survey research design, the study focused on staff of the Kogi State Government Internal Revenue Service (KGIRS) in Lokoja, specifically within the internal audit, accounting, and finance departments. A population of 650 senior and junior staff was identified, from which a sample size of 87 respondents was determined using the Taro Yamane formula and selected through simple random sampling. Primary data were collected using structured questionnaires administered through online survey tools, while secondary data were sourced from journals, magazines, and newspapers. Data analysis was conducted using descriptive statistics, including frequency counts, percentages, mean, and standard deviation, alongside inferential analysis using Pearson’s Product Moment Correlation (PPMC). The findings reveal a strong positive and significant relationship (r = 0.768, p < 0.05) between TSA implementation and transparency and accountability in fund management. The results indicate that the centralization of government revenues and expenditures under the TSA has improved financial visibility, reduced opportunities for misappropriation, and strengthened accountability mechanisms in Kogi State’s public services. The study concludes that sustained enforcement of the TSA policy is essential for consolidating gains in financial accountability and recommends continuous capacity building and strict compliance to enhance its effectiveness.
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📚 How to Cite:
Fatai Alexander Oluwatosin, Aliu, Monday , AN EVALUATION OF TRANSPARENCY AND ACCOUNTABILITY MECHANISMS IN THE MANAGEMENT OF TREASURY SINGLE ACCOUNT (TSA) FUNDS IN KOGI STATE, NIGERIA , Volume 14 , Issue 8, August 2026, EPRA International Journal of Economic Growth and Environmental Issues (EGEI) , Pages: 1 - 8 ,