ASSESSING THE IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT REFORMS AND ITS IMPACT ON EXPENDITURE CONTROL IN ADAMAWA STATE'S FEDERAL TERTIARY INSTITUTIONS

Abstract

This study examines the impact of public financial management reforms on expenditure control in federal tertiary institutions in Adamawa State, Nigeria, with a focus on the Treasury Single Account (TSA) and the Government Integrated Financial Management Information System (GIFMIS). The survey design was employed for data collection, and primary data was collected through a questionnaire administered to 102 respondents from three institutions, Mautech, FPM, and FCE. The results showed that the implementation of GIFMIS and TSA had a significant impact on expenditure control in the federal tertiary institutions in the state. The study highlights the benefits of TSA, such as improved transparency and accountability in the public financial management system. However, there were also challenges associated with the reforms, such as difficulties in accessing funds and weak internal control mechanisms. The study recommends monitoring by supervisory agencies, timely upgrades of the interface modules of GIFMIS and TSA, and consolidation of internal control mechanisms to prevent leakages. Overall, the study contributes to the literature on public financial management and reform in Nigeria and reinforces the need for continuous monitoring and evaluation of public financial management reforms to ensure their effectiveness and sustainability