PERISCOPING INSTITUTIONAL CORRUPTION AND SINGLE TREASURY ACCOUNTS IN FEDERAL MINISTRIES IN ANAMBRA STATE: HOW CAN IT BE JUSTIFIED?

Single Treasury Account (TSA) policy was initiated ny Good Luck Jonathan administration and was eventually put into use in 2015 by Muhammadu Buhari administration. The primary objective of this fiscal policy was to address fund leakages and institutional corruption in the public sphere. Therefore the broad objective of the study was to examine the nexus between Institutional corruption and Single Treasury Account execution. Two federal Ministries in Anambra state formed the place of study. The study adopted survey research. Data were elicited using questionnaire, in-depth interview, focus group discussion guide. The two hypotheses formulated were all rejected thus making the null hypotheses acceptable. However the study recommended that there should the overall the implementation of TSA should be pragmatic and the implementers subjected to mandatory training to enable them have psychological re-orientation, to enable them understand that stealing is stealing whether it is government money or private property. Further researches are recommended to enable the researchers unravel the actual inhibitors to the workability of TSA in Nigeria.