Paper Title
Effects of Adoption of Treasury Single Account on Tertiary Institutions Finances in Nigeria

Abstract
Treasury single account (TSA) was introduced to control and block leakages of funds in government ministries, Departments and Agencies. The perception of some stakeholders is that , the system constitute bottlenecks to the smooth running of and slow down development in tertiary institutions in Nigeria. This study is conducted to examine the effect of TSA on tertiary institution finances. The study use survey research design and data were collected from primary source through the administration of questionnaire to respondents. Data collected were analysed using descriptive statistics and kolmogorow smirnov non parametric statistic tool. The findings reveal that adoption of TSA impact negatively on human capital development, and also place some challenges on the smooth running of tertiary institutions mostly in the area of project implementation, Budget implementation and payment of conference or workshop allowance to attendee. The paper concludes that TSA adoption inhibits the development of tertiary institutions in Nigeria. The paper recommends the need for government to exclude some aspect of tertiary institutions revenue collection from TSA to enable them meet some extra budgetary items and other running expenses that requires urgency and are time bound. Keywords- Finances, Government, Nigeria, Tertiary Institutions, Treasury Single Account