Aderibigbe Idowu Sadiq & Oluwatobiloba Oreoluwa Durowaiye

The purpose of this study is to ascertain the effectiveness of the Treasury Single Account, which was established by the Nigerian Federal Ministry of Finance, in preventing fraud and promoting transparency and accountability in the collecting and use of public funds. The use of primary data had been made. The administrative department, research and statistics department, marketing department, information technology department, and internal audit department within Nigeria's federal ministry of finance are the demographics of this study. A sample of 44 respondents was drawn from these departments using judgment sampling. Multinomial regression analysis was used to analyze the data. The implementation of a Treasury Single Account (TSA) can decrease fraud and improve accountability and transparency in the public financial system, according to the study's conclusions. The experts suggest that for the success of this policy government should promulgate more legislation to make it mandatory for all the three tiers of government in Nigeria. keywords: Accountability, Public Expenditure, Treasury Single Account, Transparency  0150