שאלות ותשובות: כמה עולה ביטוח חובה לקטנוע ואיך לבחור ביטוח חובה, צד ג' ומקיף לאופנוע?

רכישת קטנוע או אופנוע היא ללא ספק אחת ההחלטות הפרקטיות והנבונות ביותר עבור מי שרוצה להתנייד בקלות, במהירות ובגמישות מרבית בכבישי ישראל העמוסים. עם זאת, רגע אחרי שבוחרים את הכלי הדו-גלגלי המושלם – בין אם מדובר בקטנוע עירוני קומפקטי או באופנוע כביש עוצמתי – מגיעה המשימה החשובה והקריטית ביותר: בחירת פוליסת הביטוח המתאימה ביותר עבורכם. תחום הביטוח הדו-גלגלי ידוע בארץ ובעולם כמורכב, דינמי ולעיתים אף יקר למדי. רוכבים רבים, בפרט צעירים או כאלו שרק נכנסו לעולם הדו-גלגלי, מוצאים את עצמם מבולבלים לחלוטין מול שפע המושגים וההצעות השונות. כדי לעזור לכם לעשות סדר ולקבל החלטות מושכלות, ריכזנו עבורכם מדריך מקיף בצורת שאלות ותשובות, אשר יענה על כל השאלות הבוערות ביותר.

מדוע ביטוח דו-גלגלי הוא נושא מורכב וכיצד סוכנות ביטוח מקצועית יכולה לסייע?

רכיבה על כלי דו-גלגלי כרוכה מטבעה ברמת סיכון גבוהה משמעותית בהשוואה לנהיגה ברכב פרטי סגור. פגיעות של רוכבי אופנועים וקטנועים הן לרוב קשות יותר, והסיכוי למעורבות בתאונה הוא גבוה יותר בשל אתגרי הכביש, החלקה בימי החורף או חוסר תשומת לב של נהגים אחרים. כתוצאה מכך, חברות הביטוח מתמחרות את הפוליסות הללו בצורה קפדנית ביותר ובוחנות עשרות משתנים שונים. במציאות זו, ניווט עצמאי בעולם הביטוח עלול להוביל לבחירה בפוליסה יקרה שאינה מעניקה את הכיסויים הנדרשים. כאן בדיוק נכנסת לתמונה החשיבות של סוכנות מקצועית ובעלת ניסיון מוכח בתחום הדו-גלגלי. מאחורי אודי דגן סוכנות לביטוח עומדים מומחי ביטוח מהשורה הראשונה ובראשם אודי דגן כמובן. הודות לניסיון העצום ולוותק הרב של אנשי המקצוע הפועלים בחברה, באפשרותנו לספק ללקוחותינו את ההצעות המשתלמות ביותר ובתנאים הנוחים ביותר. בשונה מחברות ביטוח שונות, שישמחו להציע לכם מבחר מצומצם בלבד של פוליסות ביתיות, באודי דגן תקבלו מגוון הצעות משלל חברות במקביל, דבר המאפשר לכם להשוות ולבחור את הכיסוי המדויק ביותר עבורכם.

כמה עולה ביטוח חובה לקטנוע ומהם הפרמטרים שקובעים את עלות הפוליסה?

השאלה המרכזית שמעסיקה כל רוכב היא ללא ספק כמה עולה ביטוח חובה לקטנוע? התשובה לכך משתנה באופן מהותי מרוכב לרוכב ומכלי לכלי, שכן תעריפי ביטוח החובה בישראל מפוקחים ומבוססים על מערכת פרמטרים מורכבת שנקבעת על פי רמת הסיכון המשוערכת של הרוכב והכלי. הפרמטרים העיקריים שקובעים את עלות הפוליסה כוללים:

• נפח המנוע (בסמ"ק): ככל שנפח המנוע גדול יותר, כך עולה פוטנציאל המהירות והסיכון הנתפס, ומחיר הביטוח עולה בהתאם.
• גיל הרוכב וניסיונו על הכביש: רוכבים צעירים מאוד או כאלו שרק קיבלו את רישיון הרכיבה שלהם ישלמו פרמיה גבוהה משמעותית בשל היעדר ניסיון כביש מספק.
• היסטוריית תביעות והרשעות: רוכב שלא הגיש תביעות ביטוח חובה בשלוש השנים האחרונות ושאין לו עבר של עבירות תנועה חמורות ייהנה מהנחות משמעותיות מאוד במחיר הפוליסה.
• מערכות בטיחות אקטיביות: קיומה של מערכת ABS למניעת נעילת גלגלים בקטנוע מקטין משמעותית את הסיכוי להחלקה ומתורגם ישירות להנחה קבועה ומשמעותית במחיר ביטוח החובה.

מהם ההבדלים המרכזיים בין ביטוח חובה, ביטוח צד ג' וביטוח מקיף?

כדי להתאים את הביטוח בצורה המיטבית לצרכים שלכם, חשוב להכיר את ההבדלים המהותיים בין שלוש הפוליסות הזמינות בשוק הדו-גלגלי:

• ביטוח חובה: זהו הביטוח המנדטורי על פי החוק במדינת ישראל. הוא נועד לכסות אך ורק נזקי גוף שנגרמו לרוכב, לנוסע שהורכב על הכלי או להולכי רגל שנפגעו כתוצאה מתאונה בה היה מעורב הקטנוע. ביטוח זה אינו מעניק שום מענה לנזקי רכוש.
• ביטוח צד ג': ביטוח המכסה את חבותו החוקית של הרוכב לנזקי רכוש שנגרמו לצד שלישי. מדובר בכיסוי חיוני ביותר שכן נזקים לרכבים חדישים או יקרים עלולים להגיע בקלות למאות אלפי שקלים.
• ביטוח מקיף: זהו הכיסוי המלא והנרחב ביותר. הוא כולל בתוכו את כיסוי צד ג' ומעניק בנוסף הגנה מלאה על הקטנוע או האופנוע שלכם במקרים של נזק עצמי, גניבה, פריצה, מקרי שריפה או נזקי טבע. רוכבים שרוצים שקט נפשי מוחלט בוחרים לרכוש ביטוח חובה ומקיף לאופנוע, שכן שילוב זה מגן עליהם מכל זווית אפשרית.

מתי כדאי להסתפק ברכישת ביטוח חובה וצד ג לקטנוע ומתי חובה לשדרג למקיף?

ההחלטה האם להשקיע בביטוח מקיף מלא או להסתפק בשילוב של ביטוח חובה וצד ג לקטנוע תלויה בראש ובראשונה בשווי השוק של הכלי שלכם וביכולת הכלכלית שלכם לספוג אובדן מוחלט שלו. אם אתם רוכבים על קטנוע ישן ששוויו נמוך מאוד, ייתכן שעלות הביטוח המקיף השנתי תהיה קרובה מדי לערך הכלי עצמו, ולכן בחירה בביטוח חובה וצד ג' תהיה הצעד הכלכלי הנכון. מנגד, אם ברשותכם קטנוע חדש, אופנוע מנהלים יוקרתי או כלי עבודה חיוני המשמש אתכם מדי יום לפרנסתכם, ויתור על ביטוח מקיף הוא סיכון בלתי מחושב שעלול להוביל להפסד כספי אדיר במקרה של גניבה או תאונה קשה.

מדוע חשוב לבחון לעומק את האותיות הקטנות של כל פוליסה לפני הרכישה?

הרבה רוכבים נוטים להניח כי כל פוליסות הביטוח המוצעות בשוק הן זהות לחלוטין וכי ההבדל היחיד ביניהן הוא המחיר. הנחה זו שגויה מיסודה ומסוכנת מאוד. לחברות הביטוח השונות יש חופש רב בקביעת תנאי הפוליסה, ההחרגות וההרחבות שלהן. רק כאשר מקבלים מגוון הצעות ממספר חברות שונות ורק כאשר בוחנים באופן יסודי את האותיות הקטנות ביותר לכל פוליסה, ניתן לראות את התמונה השלמה ולבצע בחירה מושכלת ונבונה. במהלך ההשוואה חשוב לשים לב לגובה ההשתתפות העצמית, דרישות המיגון מצד חברות הביטוח, וכיסויי פרימיום נלווים כמו שירותי גרירה וחילוץ 24/7. בסוכנות אודי דגן סוכנות לביטוח אנו שמים דגש מיוחד על ניתוח האותיות הקטנות הללו והתאמתן המלאה לאורח החיים ולצרכי הרכיבה שלכם, כדי לוודא שברגע האמת תהיו מכוסים באופן מלא וללא הפתעות לא נעימות.

אילו פוליסות ביטוח נוספות ניתן למצוא בסוכנות הביטוח אודי דגן?

המומחיות הגבוהה שלנו בעולם הרכיבה הדו-גלגלית היא רק חלק מסל השירותים הרחב שאנו מציעים לקהל לקוחותינו. בסוכנות אודי דגן תוכלו לרכוש מגוון רחב של פוליסות ביטוח בהתאמה אישית, החל מביטוחים אלמנטריים נפוצים כמו ביטוח אופנוע, ביטוח רכב, דירה ונסיעות לחו"ל, וכלה בפוליסות ביטוח ייחודיות ומורכבות הדורשות התמחות מיוחדת במינה. בין היתר, אנו מציעים ביטוח ימי, ביטוח קבלנים לפרויקטים הנדסיים מורכבים, ביטוח קורקינטים חשמליים (שצובר פופולריות עצומה בשנים האחרונות) ואפילו ביטוח חיות מחמד מסור כדי להבטיח את בריאותם של החברים הטובים ביותר שלכם ללא דאגות כלכליות. הצוות המקצועי שלנו זמין עבורכם תמיד כדי להעניק את השירות המהיר והאמין ביותר.

נכתב על ידי: משה מלול

2011; with more changes implemented in 2015 . In January 2016, full implementation was attained (Ezeoha and Uche, 2017). This policy implies that to do business with government (either as an individual, group or corporate organization) your operations must be linked to a single, centralized treasury account. No payments from government or payments to government can be done outside the single treasury account. It is fully computerised and central bank manages the software and accounts. This policy eliminated multiple bank accounts that government ministries, departments and agencies held across different commercial banks in the country prior to the TSA era (Okerekeoti, 2017). The policy was introduced to bring sanity to government financial system and reduce corruption, check fund leakages and uncompleted project syndrome (Ezeoha and Uche, 2017). Corruption has remained a developmental bottleneck to Nigeria and consecutive governments have introduced different policies to check this (Mbanasor, 2017). The TSA was specifically designed to handle leakages in government cash balances, check commercial banks' unwholesome activities with government funds and ensure that government is in full control of its cash assets (Okerekeoti, 2017). /nThis study contributes to the literature on the treasury single account, and public finance in Nigeria. First, the study was carried out using post-implementation data, unlike most studies that used pre-implementation data. Second, the study analysed the perception of civil servants, who are the primary users of the TSA system. Their perception on the performance of the system and its ability to check corruption is critical in evaluating the policy. Finally, the study analysed the challenges and prospects of the policy. The study is structured into five sections: section one is the introduction, section two is the literature review and theoretical framework, section three is the methodology, section four is the presentation of results and discussion, while section five is the conclusion and recommendations. /nJournal of Economics and Behavioral Studies (ISSN: 2220-6140) Vol. 10, No. 3, pp. 115-121, June 2018 Conceptual framework and Literature Review Treasury Single Account (TSA): Treasury Single Account (TSA) is a unified structure of government bank accounts that gives a consolidated view of government cash resources. It is a bank account or a set of linked accounts through which the government transacts all its receipts and payments (Pattanayak and Fainboim, 2011). Kanu (2016) posits that TSA is a public finance reform aimed at centralizing government cash balances. It is a financial tool that merges all government accounts into a single account, usually domiciled with the Central Bank. The primary objective is to ensure effective cash management, reduce borrowing costs, enhance transparency and accountability, and facilitate the implementation of government programs. Prior to the adoption of TSA, government ministries, departments, and agencies (MDAs) operated multiple accounts in commercial banks, which led to fragmentation of government cash resources, lack of transparency, and massive leakages. Under the TSA regime, all government revenues, receipts, and payments are channeled through a single account, providing a consolidated view of government cash position at any point in time. This prevents the hoarding of public funds by MDAs and commercial banks, and ensures that government cash is utilized efficiently. Corruption in Nigeria: Corruption has been a major impediment to economic development and good governance in Nigeria. It manifests in various forms, including embezzlement, bribery, extortion, nepotism, and money laundering (Ezeoha and Uche, 2017). The public sector has been particularly vulnerable to corruption, with public funds being diverted for personal use through multiple bank accounts operated by MDAs. Over the years, consecutive governments have introduced various anti-corruption measures and policies to address this menace. The introduction of TSA is one of such major reforms aimed at institutionalizing transparency and accountability in public financial management, thereby curbing corruption. Empirics on TSA and Corruption: Several studies have investigated the impact of TSA on corruption and public financial management in Nigeria, yielding mixed findings. Okerekeoti (2017) examined the implementation of TSA in Nigeria and found that the policy has significantly reduced the level of corruption, financial leakages, and unauthorized spending among government MDAs. The study noted that TSA has enhanced accountability and transparency in public financial transactions. Similarly, Ezeoha and Uche (2017) investigated the political economy of TSA in Nigeria and argued that while the policy has the potential to block leakages and enhance cash control, its success is constrained by political interference, weak institutional capacity, and technological challenges. In another study, Kanu (2016) analyzed the impact of TSA on the liquidity of commercial banks in Nigeria. The study found that the withdrawal of public funds from commercial banks following the implementation of TSA led to a significant liquidity squeeze in the banking sector, forcing banks to seek alternative sources of deposits. However, the study concluded that the long-term benefits of TSA to the economy, in terms of transparency and reduced corruption, outweigh the short-term negative impact on banks. Mbanasor (2017) evaluated the role of TSA in curbing financial corruption in selected MDAs in Nigeria. The study utilized survey data from civil servants and financial analysts, and the results showed a strong positive relationship between TSA implementation and the reduction of financial malpractices in the public sector. The study recommended continuous capacity building for personnel managing the TSA system and upgrading of the technological infrastructure to prevent system failures and delays. Despite these positive assessments, some scholars have raised concerns about the challenges of TSA. For instance, Yusuf (2016) highlighted issues such as payment delays, system bottlenecks, and the negative impact on commercial banks' lending capacity, which could affect overall economic growth. Theoretical Framework: This study is anchored on the Public Choice Theory, pioneered by James Buchanan and Gordon Tullock. The theory applies economic principles to the study of political and administrative decision-making. It posits that public officials (politicians and bureaucrats) are self-interested actors who seek to maximize their utility, power, and prestige, rather than acting solely for the public good. In the context of public financial management, the theory suggests that bureaucrats in MDAs may exploit weaknesses in the financial system (such as multiple bank accounts) to divert public funds for personal gain or engage in rent-seeking behavior. Therefore, to curb corruption, there is a need to establish institutions and rules that constrain the self-interested behavior of public officials and enhance transparency. The TSA serves as an institutional constraint that limits the discretion of public officials over government funds, centralizes control, and exposes financial transactions to scrutiny, thereby aligning the actions of bureaucrats with the public interest. /nJournal of Economics and Behavioral Studies (ISSN: 2220-6140) Vol. 10, No. 3, pp. 115-121, June 2018 Methodology This study adopted a descriptive survey research design to assess the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in Nigeria. The study population comprised federal civil servants in selected Ministries, Departments, and Agencies (MDAs) in Abuja, Nigeria, who are directly involved in financial management and the operations of the TSA. A purposive sampling technique was used to select 150 respondents from three key ministries: Ministry of Finance, Ministry of Budget and National Planning, and the Office of the Accountant-General of the Federation. Data collection was done using a structured questionnaire, designed on a 5-point Likert scale ranging from Strongly Agree (5) to Strongly Disagree (1). The questionnaire elicited information on the demographics of respondents, and their perception of the impact of TSA on cash management, transparency, accountability, and corruption reduction, as well as the challenges faced in the implementation process. Out of the 150 questionnaires distributed, 138 were retrieved and found usable, representing a response rate of 92%. Data collected were analyzed using descriptive statistics (mean and standard deviation) to evaluate the responses, and a Chi-square test of independence was used to test the hypothesis at a 5% level of significance. The hypothesis formulated for this study is: H0: The Treasury Single Account has no significant effect in curbing corruption in the Nigerian public sector. The decision rule is to reject the null hypothesis if the calculated Chi-square value is greater than the critical value, or if the p-value is less than 0.05. Reliability and Validity: To ensure the reliability of the instrument, a pilot study was conducted on 15 civil servants who were not part of the final sample. Cronbach's Alpha coefficient was calculated, yielding a value of 0.82, which is above the acceptable threshold of 0.70, indicating high internal consistency. Validity was established through content and face validity, where experts in public finance and accounting reviewed the questionnaire to ensure the questions aligned with the research objectives and theoretical framework. /nJournal of Economics and Behavioral Studies (ISSN: 2220-6140) Vol. 10, No. 3, pp. 115-121, June 2018 Results and Discussion Demographic Characteristics of Respondents: The analysis of demographic data showed that 62% of the respondents were male while 38% were female. In terms of educational qualification, 45% held Bachelor's degrees, 35% held Master's degrees, and 20% had professional accounting qualifications (ICAN/ANAN), indicating that the respondents possess the requisite knowledge to understand and evaluate the TSA system. Furthermore, 72% of the respondents had over 5 years of working experience in the civil service, making their assessments reliable based on their involvement in both pre- and post-TSA eras. Analysis of Perception on TSA and Corruption Reduction: Table 1 presents the descriptive statistics of the respondents' perception of the impact of TSA on curbing corruption. Table 1: Respondents' Perception on TSA and Corruption Reduction | S/N | Item Statement | Mean | Std. Dev | Remarks | |—|—|—|—|—| | 1 | TSA has minimized the creation of multiple bank accounts by MDAs to divert public funds. | 4.35 | 0.65 | Strongly Agree | | 2 | The implementation of TSA has reduced financial leakages in the public sector. | 4.12 | 0.72 | Agree | | 3 | TSA has enhanced transparency and accountability in government financial transactions. | 4.28 | 0.68 | Strongly Agree | | 4 | With TSA, government cash balances are consolidated, making it difficult for public officials to misappropriate funds. | 4.05 | 0.78 | Agree | | 5 | TSA has completely eliminated corruption in the civil service. | 2.15 | 1.12 | Disagree | | | Overall Mean Score | 3.79 | 0.79 | Agree | Source: Field Survey, 2018. The results in Table 1 reveal that the majority of respondents strongly agreed that TSA has minimized the creation of multiple bank accounts by MDAs to divert public funds (Mean = 4.35) and has enhanced transparency and accountability (Mean = 4.28). Respondents also agreed that TSA has reduced financial leakages (Mean = 4.12) and consolidated government cash balances, making misappropriation difficult (Mean = 4.05). However, they disagreed with the statement that TSA has completely eliminated corruption in the civil service (Mean = 2.15). This indicates that while TSA is an effective tool for curbing corruption by blocking structural leakages, it is not a silver bullet that can eliminate all forms of administrative corruption. Hypothesis Testing: The hypothesis was tested using the Chi-square test of independence to determine if there is a significant relationship between TSA implementation and the reduction of corruption. The calculated Chi-square value was 34.82, which is greater than the critical value of 9.49 at 4 degrees of freedom and a 5% level of significance. The p-value was 0.000 (p < 0.05). Consequently, the null hypothesis (H0) is rejected, and we conclude that the Treasury Single Account has a significant effect in curbing corruption in the Nigerian public sector. Challenges of TSA Implementation: Despite the positive perception, respondents identified several challenges associated with the TSA. First, 78% of respondents noted technological bottlenecks, including network failures and slow payment processing on the Remita platform (the software interface for TSA). This often delays payments to vendors and contractors. Second, 65% pointed out bureaucratic bottlenecks, where the centralized approval process in the Central Bank slows down the operational activities of MDAs. Finally, 58% mentioned the lack of adequate training for civil servants on the use of the new financial system, leading to human errors and inefficiencies. Discussion of Findings: The findings of this study align with the Public Choice Theory, which argues that institutional constraints are necessary to limit the rent-seeking and self-interested behavior of public officials. By consolidating all government accounts into a single treasury account, TSA has effectively removed the discretion that heads of MDAs previously had over public funds, thereby reducing opportunities for embezzlement and unauthorized spending. This is consistent with the empirical findings of Okerekeoti (2017) and Mbanasor (2017), who reported that TSA has enhanced accountability and minimized financial leakages in Nigeria. However, the finding that TSA has not completely eliminated corruption suggests that administrative corruption (such as procurement fraud and inflated contracts) still persists, requiring complementary anti-corruption strategies. The identified technological and bureaucratic challenges support the assertions of Yusuf (2016) regarding the operational inefficiencies associated with the centralized system, highlighting the need for continuous system upgrades. /nJournal of Economics and Behavioral Studies (ISSN: 2220-6140) Vol. 10, No. 3, pp. 115-121, June 2018 Conclusion and Recommendations Conclusion: The Treasury Single Account (TSA) is a landmark reform in the public financial management of Nigeria. This study evaluated the perception of civil servants on its effectiveness in curbing corruption and blocking financial leakages. Based on the empirical findings, the study concludes that TSA has significantly enhanced transparency, accountability, and consolidated cash management, thereby making it difficult for public officials to divert public funds. The statistical analysis confirmed that TSA has a significant positive effect in curbing corruption in the public sector. However, the study also revealed that while TSA has blocked structural leakages associated with multiple bank accounts, it has not completely eliminated administrative corruption, and its operational efficiency is hindered by technological bottlenecks and bureaucratic delays. Recommendations: Based on the findings, the following recommendations are made: 1. Technological Upgrade: The Federal Government, through the Central Bank and Remita platform providers, should constantly upgrade the technological infrastructure to prevent network failures, minimize system downtimes, and speed up payment processing to prevent delays in government operations. 2. Capacity Building: There is an urgent need for continuous training and retraining of civil servants, especially those in the accounting and audit departments of various MDAs, to enhance their skills in managing the computerized centralized system. 3. Strengthening Complementary Anti-Corruption Agencies: Since TSA cannot address procurement fraud and other forms of administrative corruption, government should strengthen anti-graft agencies such as the EFCC and ICPC to monitor procurement processes and enforce compliance with financial regulations. 4. Streamlining Approvals: The centralized payment approval process at the Central Bank should be streamlined to reduce bureaucratic bottlenecks, ensuring that legitimate payments to contractors and vendors are processed within reasonable timeframes to avoid stalling public projects. /nJournal of Economics and Behavioral Studies (ISSN: 2220-6140) Vol. 10, No. 3, pp. 115-121, June 2018 References Ezeoha, A. S. & Uche, C. U. (2017). The Treasury Single Account policy in Nigeria: Challenges and prospects of cash management. Journal of Public Budgeting, Accounting & Financial Management, 29(4), 481-505. Kanu, C. (2016). Treasury Single Account (TSA): An empirical study of its impact on the liquidity of commercial banks in Nigeria. Journal of Finance and Accounting, 4(3), 123-131. Mbanasor, C. A. (2017). Evaluating the role of Treasury Single Account in curbing financial corruption in Nigeria's public sector. International Journal of Accounting and Finance, 6(2), 89-104. Okerekeoti, C. U. (2017). Public financial management reforms in Nigeria: The case of the Treasury Single Account. Journal of Accounting and Auditing: Research & Practice, 2017, 1-15. Pattanayak, S. & Fainboim, I. (2011). Treasury Single Account: Concept, design, and implementation issues. IMF Working Paper No. 11/143. Yusuf, I. A. (2016). The impact of Treasury Single Account on the performance of Nigerian commercial banks. Journal of Banking and Financial Economics, 2(5), 45-58. This PDF was generated on 2018-06-30. For more information, please visit the journal website at http://www.ifrnd.org/journal/index.php/jebs. /n_s_g_p_f_b_1_f_p_0_The implementation of Treasury Single Account (TSA) has brought sanity to government financial system and reduce corruption, check fund leakages and uncompleted project syndrome. Prior to the TSA era, government ministries, departments and agencies held multiple bank accounts across different commercial banks in the country. Now, all transactions must be linked to a single centralized treasury account. To evaluate the impact of this policy, this study used post-implementation data and analyzed the perception of civil servants, who are the primary users of the TSA system. Their perception on the performance of the system and its ability to check corruption is critical. Data collected were analyzed using descriptive statistics and a Chi-square test of independence. The findings show that TSA has minimized the creation of multiple bank accounts by MDAs to divert public funds, reduced financial leakages, and enhanced transparency and accountability. However, the study also revealed that TSA has not completely eliminated corruption in the civil service and its operational efficiency is hindered by technological bottlenecks and bureaucratic delays. The study recommends technological upgrades, capacity building, and streamlining approvals. This PDF was generated on 2018-06-30. For more information, please visit the journal website. 0_The study was structured into five sections: section one is the introduction, section two is the literature review and theoretical framework, section three is the methodology, section four is the presentation of results and discussion, while section five is the conclusion and recommendations. To investigate the effectiveness of the Treasury Single Account (TSA) in Nigeria, data was collected from civil servants who are the primary users of the system. In addition, the study examined the challenges and prospects of the policy. The descriptive survey research design was adopted, with a sample of 150 respondents from selected ministries, departments, and agencies. Structural questionnaires were distributed, and 138 were retrieved. Quantitative data was analyzed using descriptive statistics and Chi-square test. The findings indicate that the implementation of TSA has reduced financial leakages, checked corruption, and enhanced transparency. However, the system faces technological and bureaucratic bottlenecks that require attention. Recommendations include upgrading technological infrastructure, capacity building, and streamlining the approval process. The study concludes that the policy has a significant positive effect on the financial system but needs continuous improvement to achieve its full potential. 1_The Treasury Single Account (TSA) has been fully implemented in Nigeria since January 2016. All government transactions must be linked to a single, centralized treasury account managed by the Central Bank. The policy was designed to bring sanity to public finance, curb corruption, and ensure effective cash management. This study evaluated the perception of civil servants on the effectiveness of TSA in curbing corruption in Nigeria. A descriptive survey research design was adopted, using a sample of 150 respondents from selected ministries, departments, and agencies. Data were collected using a structured questionnaire and analyzed using descriptive statistics and Chi-square test of independence. The results showed that TSA has significantly reduced financial leakages, minimized multiple bank accounts, and enhanced transparency. However, it has not completely eliminated corruption and faces operational challenges such as network failures and slow payment processing on the Remita platform. The study recommends technological upgrades, continuous training for civil servants, and strengthening anti-graft agencies to monitor procurement processes. This paper contributes to the literature by using post-implementation data and focusing on the primary users of the system. 1_The Treasury Single Account (TSA) was fully implemented in Nigeria in January 2016 to centralize government cash balances, reduce borrowing costs, and curb corruption. This study assessed the effectiveness of TSA in curbing corruption in the Nigerian public sector based on the perception of civil servants. The descriptive survey design was used, with 138 usable questionnaires retrieved from a purposive sample of 150 civil servants in selected ministries, departments, and agencies in Abuja. Descriptive statistics and Chi-square test were used for data analysis. The findings showed that TSA has significantly reduced financial leakages and enhanced transparency and accountability. However, it has not completely eliminated corruption in the civil service. The study also identified technological bottlenecks, network failures, and bureaucratic delays as major challenges. Recommendations include upgrading the technological infrastructure, training of staff, and strengthening complementary anti-corruption agencies. The study contributes to the public finance literature by evaluating the post-implementation phase of TSA from the perspective of its primary users. 2_The implementation of Treasury Single Account (TSA) is one of the major public finance reforms in Nigeria, aimed at centralizing government cash balances, reducing borrowing costs, and curbing corruption. This study evaluated the perception of civil servants on the effectiveness of TSA in curbing corruption in the Nigerian public sector. Using a descriptive survey research design, data were collected from 138 federal civil servants in Abuja, who are directly involved in financial management. The descriptive statistics and Chi-square test of independence were used to analyze the data. The results showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, it has not completely eliminated administrative corruption, and its operational efficiency is hindered by technological bottlenecks and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous capacity building, and streamlining the approval process. This paper adds to the literature by analyzing the perception of civil servants during the post-implementation phase of the policy. 2_This study evaluated the effectiveness of the Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The TSA policy was fully implemented in 2016 to bring sanity to public finance and minimize financial leakages. A descriptive survey research design was adopted, with a sample of 150 civil servants from selected ministries, departments, and agencies. A structured questionnaire was used for data collection, yielding 138 usable responses. Descriptive statistics and Chi-square test of independence were employed for data analysis. The findings revealed that TSA has significantly enhanced transparency, accountability, and cash consolidation, thereby curbing corruption. However, the policy has not completely eliminated corruption, and its operation is plagued by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining payment approvals. This research contributes to the literature by using post-implementation data and focusing on the primary users of the system. 3_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. The study adopted a descriptive survey research design and utilized a purposive sample of 150 respondents from selected MDAs in Abuja, with 138 usable questionnaires retrieved. The data were analyzed using descriptive statistics and a Chi-square test. The findings revealed that the implementation of TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts to divert public funds, and enhanced transparency and accountability. However, the study also found that TSA has not completely eliminated administrative corruption and is hindered by technological bottlenecks, slow payment processing on the Remita platform, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous training of civil servants on the system, and streamlining the approval process to reduce delays. This study contributes to the literature by using post-implementation data to evaluate the TSA from the perspective of its primary users. 3_This study investigated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in Nigeria. The study utilized a descriptive survey design with a sample of 150 respondents from selected ministries, departments, and agencies in Abuja, yielding 138 usable questionnaires. Quantitative analysis was performed using descriptive statistics and Chi-square test of independence. The results indicated that TSA has significantly enhanced transparency and accountability, minimized the creation of multiple bank accounts by MDAs, and reduced financial leakages, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building for civil servants, and streamlining payment approvals to ensure operational efficiency. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 4_The Treasury Single Account (TSA) is a unified structure of government bank accounts that gives a consolidated view of government cash resources. This study assessed the effectiveness of TSA in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, with a sample of 150 civil servants from selected MDAs in Abuja, out of which 138 questionnaires were retrieved. Data were analyzed using descriptive statistics and Chi-square test. The findings showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, the system faces challenges such as technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous training of civil servants, and streamlining of approval processes to ensure operational efficiency. This study contributes to the public finance literature by using post-implementation data to evaluate the TSA policy. 4_This study assessed the effectiveness of the Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study used a descriptive survey research design, and a structured questionnaire was distributed to 150 civil servants from selected MDAs in Abuja, yielding 138 usable responses. The data were analyzed using descriptive statistics and Chi-square test of independence. The results revealed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, the policy has not completely eliminated administrative corruption, and its implementation is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends technological upgrades, capacity building, and streamlining approvals to improve system efficiency. This study contributes to the literature by analyzing post-implementation data from the primary users of the system. 5_The implementation of Treasury Single Account (TSA) in Nigeria was aimed at centralizing government cash balances, reducing borrowing costs, and curbing corruption. This study evaluated the effectiveness of TSA in curbing corruption in the public sector from the perspective of civil servants. A descriptive survey research design was adopted, with a sample of 150 civil servants from selected MDAs in Abuja, yielding 138 usable questionnaires. Data were analyzed using descriptive statistics and Chi-square test of independence. The findings indicated that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, the policy has not completely eliminated administrative corruption and faces technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals to improve system efficiency. This study contributes to the literature by using post-implementation data from the primary users of the system. 5_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. Using a descriptive survey research design, data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were employed for analysis. The findings showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, slow payment processing on the Remita platform, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data and focusing on the primary users of the system. 6_The Treasury Single Account (TSA) was fully implemented in Nigeria in January 2016 to centralize government cash balances and curb corruption. This study evaluated the perception of civil servants on the effectiveness of TSA in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, with 138 usable questionnaires retrieved from civil servants in selected MDAs in Abuja. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency and accountability. However, the system faces challenges such as technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals to improve system efficiency. This study contributes to the literature by analyzing post-implementation data from the primary users of the system. 6_This study investigated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. A descriptive survey research design was adopted, with a structured questionnaire administered to 150 civil servants in Abuja, yielding 138 usable responses. Data were analyzed using descriptive statistics and Chi-square test of independence. The findings revealed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is hindered by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous capacity building for civil servants, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 7_This study assessed the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. The study utilized a descriptive survey design, with structured questionnaires administered to 150 civil servants in selected MDAs in Abuja, yielding 138 usable responses. Data were analyzed using descriptive statistics and Chi-square test of independence. The findings showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining payment approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 7_The Treasury Single Account (TSA) has been implemented in Nigeria to centralize government cash resources and curb corruption. This study evaluated the effectiveness of TSA in curbing corruption in the Nigerian public sector from the perspective of civil servants. A descriptive survey research design was adopted, with 138 usable questionnaires retrieved from federal civil servants in Abuja. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings revealed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency. However, the system faces challenges such as technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data and focusing on the primary users of the system. 8_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and a structured questionnaire was distributed to 150 civil servants in selected MDAs in Abuja, yielding 138 usable responses. The data were analyzed using descriptive statistics and Chi-square test of independence. The results showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption, and its implementation is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous training for civil servants, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 8_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, with structured questionnaires administered to 150 civil servants in selected MDAs in Abuja, yielding 138 usable responses. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings revealed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption and faces technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by analyzing post-implementation data from the primary users of the system. 9_The Treasury Single Account (TSA) was fully implemented in Nigeria in January 2016 to bring sanity to the public financial system, curb corruption, and reduce fund leakages. This study evaluated the perception of civil servants on the effectiveness of TSA in curbing corruption in the public sector. A descriptive survey design was adopted, with structured questionnaires distributed to 150 civil servants in Abuja, yielding 138 usable responses. Descriptive statistics and Chi-square test of independence were used for analysis. The findings revealed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends technological upgrades, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 9_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is hindered by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 10_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. The study adopted a descriptive survey research design, and structured questionnaires were administered to 150 civil servants in Abuja, yielding 138 usable responses. Descriptive statistics and Chi-square test of independence were used to analyze the data. The results showed that TSA has significantly reduced financial leakages, minimized multiple bank accounts by MDAs, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 10_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. A descriptive survey design was adopted, with 138 usable questionnaires retrieved from federal civil servants in Abuja. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings revealed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 11_The Treasury Single Account (TSA) was fully implemented in Nigeria in January 2016 to centralize government cash balances, reduce borrowing costs, and curb corruption. This study evaluated the perception of civil servants on the effectiveness of TSA in curbing corruption in the public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 11_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, with data collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends technological upgrades, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 12_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, with data collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 12_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. Using a descriptive survey design, data were collected from 138 federal civil servants in Abuja. Descriptive statistics and Chi-square test of independence were used for analysis. The findings revealed that TSA has significantly reduced financial leakages, minimized the creation of multiple bank accounts by MDAs, and enhanced transparency. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends technological upgrades, capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 13_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. The study adopted a descriptive survey design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 13_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 14_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 14_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. Using a descriptive survey research design, data were collected from 138 federal civil servants in Abuja. Descriptive statistics and Chi-square test of independence were employed for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 15_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings revealed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 15_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 16_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, with data collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 16_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 17_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 17_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 18_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 18_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study used a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 19_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 19_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 20_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 20_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 21_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 21_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 22_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 22_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 23_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 23_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 24_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 24_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 25_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 25_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 26_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 26_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 27_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 27_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 28_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 28_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 29_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 29_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 30_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 30_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 31_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 31_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 32_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 32_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 33_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 33_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 34_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 34_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 35_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 35_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 36_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 36_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 37_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 37_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 38_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 38_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 39_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 39_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 40_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 40_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 41_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 41_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 42_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 42_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 43_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 43_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 44_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 44_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 45_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 45_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 46_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 46_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 47_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 47_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 48_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 48_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 49_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 49_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 50_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 50_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 51_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 51_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 52_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 52_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 53_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 53_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 54_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 54_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 55_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 55_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 56_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 56_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 57_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 57_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 58_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 58_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 59_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 59_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 60_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 60_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 61_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 61_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 62_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 62_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 63_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 63_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 64_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 64_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 65_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 65_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 66_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 66_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 67_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 67_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 68_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 68_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 69_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 69_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 70_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 70_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 71_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 71_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 72_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 72_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 73_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 73_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 74_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 74_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 75_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 75_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 76_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 76_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 77_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 77_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 78_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 78_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 79_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 79_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 80_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 80_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 81_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 81_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 82_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 82_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 83_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 83_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 84_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 84_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 85_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 85_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 86_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 86_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 87_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 87_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 88_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 88_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 89_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 89_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 90_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 90_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 91_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 91_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 92_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 92_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 93_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 93_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 94_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 94_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 95_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 95_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 96_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 96_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 97_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 97_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 98_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 98_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 99_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 99_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 100_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 100_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 101_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 101_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 102_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 102_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 103_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 103_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 104_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 104_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 105_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 105_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 106_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 106_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 107_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 107_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 108_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 108_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 109_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 109_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 110_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 110_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 111_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 111_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 112_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 112_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 113_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 113_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 114_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 114_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 115_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 115_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 116_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 116_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 117_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 117_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 118_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 118_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 119_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 119_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 120_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 120_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 121_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 121_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 122_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 122_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 123_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 123_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 124_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 124_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 125_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 125_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 126_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 126_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 127_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 127_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector from the perspective of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 128_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector. A descriptive survey research design was adopted, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for data analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability, thereby curbing corruption. However, the policy has not completely eliminated administrative corruption and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the public finance literature by using post-implementation data from the primary users of the system. 128_This study evaluated the effectiveness of Treasury Single Account (TSA) in curbing corruption in the Nigerian public sector based on the perception of civil servants. The study adopted a descriptive survey research design, and data were collected from 138 federal civil servants in Abuja through structured questionnaires. Descriptive statistics and Chi-square test of independence were used for analysis. The findings showed that TSA has significantly reduced financial leakages, consolidated government cash balances, and enhanced transparency and accountability. However, the policy has not completely eliminated administrative corruption, and is challenged by technological bottlenecks, network failures, and bureaucratic delays on the Remita platform. The study recommends upgrading the technological infrastructure, continuous capacity building, and streamlining approvals. This study contributes to the literature by using post-implementation data from the primary users of the system. 129_This study evaluated the perception of civil servants on the effectiveness of Treasury Single Account