Perceived influence of treasury single account on the funding of federal tertiary institutions in Delta and Edo States

The study examined how the Treasury Single Account (TSA) affected government support for post-secondary education in Delta State and Edo, Nigeria. Three research questions and two hypotheses were tested at the 0.05 level of significance. The study employed a descriptive survey research design. The respondents were fifty-two (52) principal administrators from seven federal tertiary institutions located in the Nigerian states of Delta and Edo. Delta accounted for the respondents. The entire population served as the study's sample due to its manageable size. The instrument used to gather the data was a questionnaire, with a 5-point Likert scale rating system for the items. The instrument was validated by experts, and split-half reliability was used to administer 20 questions. After the data were analyzed using Cronbach's alpha statistics, the reliability coefficient was determined to be 0.76. The t-test statistics were used to test the two hypotheses at the 0.05 level of significance. The results of the study demonstrated that federal higher institutions have used TSA to drastically reduce cases of fund misappropriation. Furthermore, the findings showed that federal tertiary institutions could use TSA funding to hire non-academic staff in addition to academic staff. It was suggested that the federal government strengthen the TSA accounting principles to ensure greater transparency and efficiency in the utilisation of funds, ultimately enhancing the quality of education provided. By reinforcing these principles, the government could better support institutions in achieving their academic and operational goals.