Mountain Top University Library

Abstract
This study focused on the effects of federal government financial reforms on fund management
in Yaba College of Technology Lagos, Nigeria. The federal government of Nigeria embarked
on some financial reforms for some reasons which include to ascertain its personnel cost which
is what Integrated Personnel Payroll Information System (IPPIS), it also seeks to address to
also have effective control over its cash balance which is what Treasury Single Account (TSA)
is addressing. Questionnaire was the primary data collection tool employed. The results of this
study were provided using descriptive statistics such as mean score and standard deviation, as
well as Paired Sample T-test and multiple linear regression. SPSS Software, version 22 was
utilized to run the statistical analysis. The study established that there is a significant difference
in fund management before and after treasury single account (TSA) implementation in Yaba
College of Technology Lagos, Nigeria. The study also discovered that treasury single account
(TSA) has positive and significant effect on the fund management in Yaba College of
Technology Lagos, Nigeria. It can be concluded that treasury single account (TSA) has
significant effect on fund management in Yaba College of Technology, Nigeria. This study
recommended that the management should consolidate the gain of treasury single account on
the fund management in Yaba College of Technology, Nigeria and that the management should
also look into the integrated personnel payroll system unit to improve the fund management of
Yaba College of Technology, Nigeria.
KEYWORDS: Fund management, Integrated Personnel Payroll System, Treasury Single
Account.