Abstract:

This paper examined Treasury Single Account and administration of Joseph Sarwuan Tarka
University Makurdi. The paper employed structured questionnaire and in-depth interview. The data collected were quantified and statistically analyzed using descriptive statistical tool: percentages and frequency table. Findings from the study revealed that TSA has significantly
enhanced the efficiency and transparency of government expenditure management, particularly in facilitating prompt and timely payments for expenditures in J.S Tarka university .Finding further indicate TSA has been able to regulate the level of accountability and transparency by advancing a unified and centralized accounting model in managing the financial resources of the university thereby facilitating proper documentation of University’s transactions unlike a plethora of accounts hitherto maintained by J.S Tarka University which made the monitoring of revenue collection and reconciliation cumbersome. TSA has contributed significantly to enhancing staff productivity by streamlining financial processes and reducing administrative burdens. However, challenges such as inadequate technological infrastructure, including unreliable internet connectivity and outdated financial management systems, which can impede real-time data processing and secure transactions, were encountered. The study recommends that J.S Tarka University should establish a clear-cut policies and accountability measures that would promote consistent adherence to payment schedules, thereby sustaining timely as well as promptness in financial transactions. The University should continuously invest in staff training to ensure proper understanding and utilisation of the system’s capabilities. Regular capacity building programmes would help staff in minimising errors and maximising efficiency for the good of the university.