Abstract
The government is responsible for accountability to its citizens by providing effective and efficient services. To achieve this goal, the government enacted the Treasury Single Account Policy to mobilize government revenue. The purpose of this study is to assess the impact of the introduction of the TSA on public accountability and transparency in Nigeria's public sector. to see if the policy is capable of promoting government accountability. The study includes all Ministries, Departments and Agencies (MDAs) with a sample of ten (10) MDAs involved in generating selected income using a deliberate sampling technique. Assumptions were tested by regression analysis (ANOVA). The results of the study showed that the TSA had a significant positive impact on financial leakage, transparency and financial malfeasance. In light of the findings of this study, it is therefore recommended that the government continue to support the adoption of the directive and adopt laws that extend it to state and local governments.
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