Disadvantages of Treasury Single Account (TSA) in Nigeria

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In 2015, the Federal government under the administration of President

Muhammadu Buhari mandated the full implementation of the TSA which is

the Treasury Single Account. This is a public accounting system with

the aim of managing all government revenue and payments through a

single bank account or a set of linked accounts. The TSA was initially

introduced in 2012 as a trial project under the administration of

President Goodluck Jonathan. However, it began full operation in 2015

with the administration of President Muhammadu Buhari. The TSA policy

covers all of the existing Ministries, Departments, and Agencies

(often referred to as MDAs) except companies in the oil and gas

industry and other joint venture partners’ accounts. The major

reason the TSA was introduced is to battle corruption in the country.

The Treasury Single account aids transparency since all government

payments are made into one account.









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Disadvantages of Treasury Single Account (TSA) in Nigeria







The order of the implementation of TSA marks the start of all revenues

of Ministries, Departments, and agencies being withdrawn from whatever

account they are in commercial banks into a unified account maintained

by the Central Bank of Nigeria (CBN).







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Many have argued that the payment of government revenue into multiple

bank accounts operated by MDAs in commercial banks, which was the

practice before TSA was clearly against the Nigerian Constitution

which directed that all federally-collected revenues should be paid

into the Federation Account. Many describe this as another evidence of

breach of the law and the deep corruption in the nation.



The establishment of the TSA has its advantages to the Nigerian

economy such as helping the Nigerian Government has a stronger hold of

its finances. Since the government now knows the exact money it has,

it can plan and execute plans using the money for the betterment of

the Nigerian citizens. Also, whatever money belongs to the Federal

Government is now under its full control and is also assured of being

more secured since it is operated by the Central Bank of Nigeria. The

Central Bank of Nigeria is one of the most infallible financial

institutions in the country. Hence, the government’s money is safe,

accessible, and secure. It is now possible to audit all government

transactions since it is all in one place. However, whatever it is

that has an advantage will also come with its disadvantage. This

article is about the disadvantages of a Treasury Single Account. Read

on below:The inclusion of public corporations in the TSA might

misstate the boundaries between the public and government sectors.

This can result into limitations of public corporations. These

corporations might lose their autonomy in a bid to introduce

strategies that are commercially oriented. A public corporation that

may seriously suffer from loss of independence is tertiary

institutions. Many universities in fact opposed the inclusion of

tertiary institutions in the TSA. The Committee of Vice-Chancellors of

Federal Universities had a meeting with the Accountant General of the

Federation where they argued that by means of the operations and

services rendered by Federal universities, it should not be regarded

as public services or revenue-generating organizations. The committee

argued that including Federal universities in TSA might negatively

affect the smooth running and operations of the institutions since

government allocations are barely enough to cater to the needs of the

institutions. Sometimes, universities collect third party funds for

the provision of services and such functions as this many be disrupted

on account of the implementation of TSA. However, the Accountant

General assured them this would not be the case.











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of the Treasury Single Account would adversely affect liquidity in the

banking system. This is because of a surge in money market rates

because MDA’s withdrew their funds from commercial banks. This will

in turn affect small business owners who are in need of loans and

capital for their business. When ministries withdrew their funds from

commercial banks, banks then place high-interest plans on the little

left which the public will borrow from. Hence, it is the average

Nigerian, such as the small business owners and traders that will

suffer. Many experts conclude that this will lead to the death of many

small-scale businesses and to an increase in the level of

unemployment.





When the TSA was initially implemented, there was difficulty in

releasing funds to MDA’s for their operations. Many have argued that

the TSA comes with a financial system that has not been used earlier,

e-finance and this may affect the effectiveness of the policy.





Another challenge with the implementation of the TSA is the ignorance

of many Nigerians. Many do not understand the efficiency and

effectiveness of this policy. Some claim it is another means to aid

corruption by the government. For example, Dino Melaye, a Nigerian

senator raised a motion that the operation of the treasury single

account (TSA) should be investigated for possible corruption. He

claimed that the appointment of REMITA, an e-collection agent, is a

gross violation of the law. He also claimed that the constitution only

recognises a banking institution as the collector of government funds

and Remita was not a bank. However, the management of System Specs who

developed Remita refuted the claim of it being used as a tool for

embezzlement and explained that Remita is not an agency but an

application or software used for facilitating payment of government

revenue from other government agencies to a TSA controlled by the

Central Bank of Nigeria.



Advocates of the TSA policy argue that it will encourage integrity in

how public funds are managed by the government and her agencies. It

will remove the secrecy of government organizations in the management

of funds. It will also expose the revenue-generating agencies that

have been depriving the federal government of its money through

multiple bank accounts. Altogether, there will be overall efficient

management of public funds which will lead to a better economy. When

you consider the situation of Nigeria where corruption has been a

major menace causing havoc to our economy, we need every and any

system that can foster transparency and accountability. In light of

this, the Treasury Single Account might just be the best way to go.











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