TREASURY SINGLE ACCOUNT POLICY AND PUBLIC HEALTH SERVICE DELIVERY IN NIGERIA
This work investigated the relationship between treasury single account (TSA) policy and public health service delivery, with particular reference to federal government hospitals located in the South- South and South East regions of Nigeria. To achieve this purpose, research questions were raised, hypotheses were formulated and a review of extent literature was made in the context of TSA policy on public health service delivery in Nigeria. The study investigated two major variables which were: treasury single account (the explanatory predictor variable) while public health service delivery (the criterion variable). Since the treasury single account policy are of diverse form, treasury management, accountability of public fund and transparency in public financial management were used as proxies for TSA while service availability and accessibility were used as measures for public health service delivery in federal government hospitals in Nigeria. The population of this study consists of fourteen (14) medical health centres and teaching hospitals in the South-South and South-East Region in Nigeria as indicated by the Ministry of Health (1995). The chief medical directors of the hospitals are the population element. Since the population is small, the entire population was considered rather than resorting to sample study. The Pearson Product Moment Coefficient of Correlation was used in testing the individual hypothesis while the multiple regression analysis was used in testing the holistic impact of the independent variable. The result of the analysis indicates that treasury single account has a significant relationship on public health service delivery in Federal Government Hospital in Nigeria. It was recommended that treasury single account policy should be implemented in all government hospitals including the state-owned; if possible promulgate laws that will serve as watch dogs on them. To ensure the success of TSA policy implementation, the government should engage in massive enlightenment campaign about the importance and the needs of the policy. The fiscal responsibility Act and other financial regulations should be fully implemented in federal government hospitals and must be followed to the later. Any defaulter must be made to face disciplinary actions.