THE IMPLICATIONS OF THE IMPLEMENTATION OF THE TREASURY SINGLE ACCOUNT POLICY ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA
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Abstract
The study examined the implications of the implementation of the treasury single account policy on the performance of commercial banks in Nigeria. The study established that TSA is a unified structure of government bank accounts enabling consolidation and judicious management of government cash resources. The sample of the study comprised ten commercial banks in Nigeria namely Skye Bank, United Bank for Africa, Diamond Bank, First Bank, Fidelity Bank, Keystone Bank, Sterling Bank, Zenith Bank, Access Bank and Unity Bank. The data used in the study were computed from the annual financial reports of selected banks. The year 2015 was gauged as the benchmark, since TSA was implemented in that year. The years -2013 and 2014 constituted the pre-TSA period and the years- 2016 and 2017 constituted the post-TSA period. The performance comparison was based on four variables. Return on asset and return on equity were used to measure profitability; current ratio was used to measure liquidity and the ratio of non-performing loans to total loans and advances was used to measure loan performance. The independent t-test analysis was employed to compare the performance of selected banks before and after TSA implementation.The findings of the study revealed that: The average return on asset and return on equity of selected banks were higher in the pre-TSA period; The average current ratio of selected banks was higher in the pre-TSA period; The average ratio of non-performing loans to total loans was higher in the post-TSA period; There is no significant difference in the profitability of selected banks before and after the implementation of TSA (t=1.101; p>0.05); (t=1.401; p>0.05); There is no significant difference in the liquidity of selected banks before and after the implementation of TSA (t= 1.909; p>0.05); There is no significant difference in the loan performance of selected banks before and after the implementation of TSA (t= -0.738; p>0.05).The study concludes that the implementation of TSA has no significant influence on the performance of selected commercial banks in Nigeria.The study suggested that; Commercial banks should source funds from other sectors of the economy; TSA should be informed and guided by the availability of clear operational basis technology infrastructure that supports the implementation of the model of their choice; The Central Bank of Nigeria should go beyond the guidelines and put in place measures to correct any lapses of the policy both on the banking sector and the economy at large.
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