The study examined the benefit-cost involution of the implementation of treasury single account in respect to public sector organizational performance in Nigeria. As a descriptive research work with heavy dependence on secondary data, after due introduction and conceptualization of the key concepts of the research study – Treasury Single Account and Public Sector Organization, retrospect of Nigerian public sector organizations, rational for the adoption of TSA in public sector organizations in Nigeria, preconditions for setting up TSA, functions of TSA, types of account under a TSA System, and operation of TSA in public sector organizations in Nigeria were examined. The findings of the study revealed that the operation or implementation of TSA in public sector organizations in Nigeria has its own benefits and costs. Therefore, for the benefits of implementing TSA in public sector organizations in Nigeria to over poise the costs, the study recommended that the federal government should show the political will to assure the policy’s long-term viability, as well as tenaciously push TSA implementation at both state and local government levels across the country to ensure the success of TSA policy in promoting public sector organization performance in Nigeria among others.
Keywords: Accountability, Corruption, financial mismanagement, fund misappropriation, superfluous bureaucratic systems
