Combating corruption in the Nigerian Civil Service. An empirical assessment of treasury single account (TSA) policy
| Pages | 267-280 |
| DOI | https://doi.org/10.1108/JMLC-05-2019-0039 |
| Date | 20 January 2020 |
| Published date | 20 January 2020 |
| Author | Habeeb Abdulrauf Salihu |
| Subject Matter | Financial compliance/regulation,Financial risk/company failure |
Combating corruption in the
Nigerian Civil Service
An empirical assessment of treasury single
account (TSA) policy
Habeeb Abdulrauf Salihu
Department of Criminology and Security Studies, University of Ilorin,
Ilorin, Nigeria
Abstract
Purpose –The objectiveof this study is to investigate the effectivenessof the treasury single account (TSA)
policy in curbingcorruption in some selected federal ministriesand agencies in Nigeria.
Design/methodology/approach –The study used both primary and secondary sources of data and a
cross-sectionalsurvey research design. Purposive samplingwas the technique adopted to select a total of 192
respondents. The questionnaire was the instrument used in data collection. The information gathered was
analysed using Statistical Package for Social Sciences in generating simple percentage and correlation
analysis.
Findings –The results indicate a relationshipbetween the implementation of TSA policy and reduction in
the level of unregulated cash flow and leakages as well as decline in pilfering, embezzlement, fraud and
forgery among employeesof the selected institutions. In addition, it was also found that the TSA policy does
not have substantialimpact on the level of bribery and inflation of contracts and procurement.
Practical implications –The study suggests that otheranti-corruption policies should be strengthened
to support the TSA policyin eradicating other hidden corruption crimes in the Nigerian public sectors.
Originality/value –This paper is one of the few academic investigations that empirically explored the
effectivenessof the TSA policy in curbing corruption crimes in Nigeria.
Keywords Corruption in the Nigerian Civil Service, Treasury Single Account in Nigeria,
Nigeria’s anti-corruption initiatives
Paper type Research paper
Introduction
The Nigerian Civil Service comprises the federalcivil service, the 36 autonomous state civil
services and 774 local government civil services. The federal and state civil services are
structured and organised around government ministries (including extra-ministerial
departments, agencies and parastatals) headed by ministers (federal ministries),
commissioners (state ministries)and directors and chairmen (in the case of federal and state
agencies and parastatals) who are politically appointed by the President of Nigeria and
governors of the states (subject to the approval of the federal and state legislative houses).
These political heads championpolicy formulation and implementations in their respective
institutions (Anazode,2009).
Generally, the federal ministries (the focus of this study) comprise federal government
employees who are career civil servants employed and promoted based on their
qualifications and seniority. They are administratively headed by permanent secretaries,
directors and deputies and heads of departments. These ministries include the ministry of
finance, justice, education, interior and exterior, defence and aviation among others. They
Nigerian Civil
Service
267
Journalof Money Laundering
Control
Vol.23 No. 1, 2020
pp. 267-280
© Emerald Publishing Limited
1368-5201
DOI 10.1108/JMLC-05-2019-0039
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