Approach to Public Expenditure Management and the Effect of Treasury Single Accounts System on Public University Adminstration


  • Amos Otse University of Abuja
Keywords: Treasury Single Account, Public Expenditure Management, Expenditure Policy, University Autonomy, Accountability and Transparency.


Treasury Single Account (TSA) is an intervention policy of government that will drive revenue generation and close leakages of waste of fund in Nigeria. To achieve the goals of TSA, a unified banking structure that allows for funds and spending to be centralized by government was introduced. The study examined the effect of TSA on the Nigerian Universities to ascertain efficiency, level of acceptability to the universities and the implication of the policy to the autonomy of the universities. The study used primary data from questionnaire and it is limited to the universities in the north central geopolitical zone of Nigeria. The study employed a reconnoiter survey to identify and examine the changes in approach to public expenditure management as a result of the introduction of the TSA and its acceptability in the universities in Nigeria. A performance ratio analysis method was used to establish the change level. The findings shows that there was no significant change in value to the administration of the universities, university autonomy was eroded, bureaucratic bottlenecks increased, excess power to the CBN and too many interests on oversight functions. The study recommend improvement on TSA policy to help build efficiency in budget and performance of the public universities in Nigeria.


Allen, R. and Tommasi, D. (2001). Managing Public Expenditure: A Reference Book for Transition Countries, SIGMA, OECD.

Alexander, D, (2015). Managing Public Money. HM Treasury Publication, August, 2015 [Online].

Barry, P. and Diamond, J. (1999). Guidelines for Public Expenditure Management. International Monetary Fund Publication [Online]. Available at

Campos, J. E. and Sanjay P. (1997). Evaluating Public Expenditure Management Systems: An Experimental Methodology with an Application to the Australia and New Zealand Reforms. Journal of Policy Analysis and Management, 16(3).

Hashim, A. and Allan, W. (1999). Information Systems for Fiscal Management, Cited in Asian Development Bank Publication: Managing Government Expenditure [Online]. Available at

Hou, Y. (2006). Budgeting for Fiscal Stability over the Business Cycle: A Countercyclical Fiscal Policy and the Multiyear Perspective on Budgeting. Public Administration Review, September- October.

Jadranka, D. and Marina, D. (2009). The Importance of Public Expenditure Management in Modern Budget Systems. Series: Economics and Organization Vol. 6, No 3, Pp. 281 – 294.
OECD, OECD Best Practices for Budget Transparency. OECD Journal on Budgeting, Volume 1, No.3.

Pattanayak, S. and Fainboim, I. (2010). Treasury Single Account: Concept, Design and Implimentation Issues, IMF Working Paper WP/10/143, May, P. 1-47

Premchand, A. (2001). Public Budgeting and Economic Development: Evolution and Practice of an Idea. International Journal of Public Administration, P.1023

Rajaram, A. and Mallika, K. (2001). Public Expenditure Management and Accountability: Evolution and Current Status of World Bank Work. Poverty Reduction and Economic Management Network Operation Policy and Country Services Network, April.

Saunders, M. and Lewis, P. (2012). Doing Research in Business and Management: An Essential Guide to Planning your Project. UK: Prentice Hall, Pp. 108.

Schick, A. (1999). A Contemporary Approach to Public Expenditure Management. World Bank Institute Publication, Pp 1 – 4.

Schick, A. (2003). The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not. OECD Journal on Budgeting, 3(2), Pp. 71-103.

Schick, A. (2007). Off-Budget Expenditure: An Economic and Political Framework. OECD Journal of Budget, 7(3), Pp 4 – 5.

Shah, A. and Von, H. (2007). Budgeting and Budgetary Institutions. Herndon, VA, USA: World Bank.

The World Bank (1998). Public Expenditure Management Handbook. Washington, D.C., The International Bank for Reconstruction and Development/ The World Bank, Pp 17-52.