This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

Intergovernmental relations and local government performance in Nigeria's Imo State were the subjects of this study. Secondary data was gathered by reviewing textbooks, journals, magazines, online resources, and published and unpublished materials. Primary data was gathered by administering questionnaires to 270 respondents, who were selected from a sample population of 30 employees from each of the nine (9) local governments, three of which were chosen from each senatorial zone. According to the report, intergovernmental connections make sure that the various governmental levels use human and material resources effectively and efficiently. In a true federalism, it fosters the development of cooperation rather than rivalry. However, local governments lack sufficient funds, particularly from the state government. The effectiveness of local government is impacted by the usage of Transition Committees, Caretaker Committees, and even Sole Administrators. The researcher suggested that in order to address the irregularities, local governments should have elected governing bodies, practice true federalism, apply the rule of law principle, have their constitutionally specified areas of jurisdiction, and grant local governments autonomy. All of the aforementioned will guarantee that Imo State's local governments operate effectively

This study uses a qualitative methodology and secondary source data to investigate election cheating and its impact on Nigeria's democratic consolidation. It will be examined using historical and content analysis. examination. Nigerian democracy's progress has been severely hampered by election tampering. According to the report, e-election holds enormous promise and might be the solution to voter fraud in Nigeria's electoral system provided it is properly deployed and funded. It starts by looking at the constitutional, legal, and theoretical underpinnings of electronic voting. Second, it examines the real-world obstacles to the adoption and deployment of an electronic voting system in Nigeria by learning from other countries. Nigeria's elections have fallen short of expectations thus far because of a variety of electoral manipulations that have prevented the nation from holding legitimate, free, and fair elections within her political system. In addition to undermining Nigeria's democratic consolidation, election cheating has breached the fundamental human right (right to lives) of a large number of Nigerians. This essay offers some crucial suggestions that could solve the issues of election tampering and explain how those actions can support the need for a democratic atmosphere, which is a need for free and fair elections.

Building agreement and influencing public opinion need effective communication. As a means of expressing ideas, language creates emotions that are used for political advantages during an electoral campaign. Human existence and the maintenance of connections depend on communication, a complex process. In actuality, human interactions are lubricated by this substance. Despite its importance, communication has two sides and can be applied either favorably or unfavorably. From the standpoint of its capacity for complexity, Boulton (2019, p. 41) pointed to the negative social intent of language. She also noted that language is frequently employed to deceive rather than to communicate. Human existence and the maintenance of connections depend on communication, a complex process. In actuality, human interactions are lubricated by this substance. Despite its importance, communication has two sides and can be applied either favorably or unfavorably. According to Boulton (1978, p. 41), from the standpoint of language's capacity for complexity to the detrimental societal intent of language. She also noted that language is frequently employed to deceive rather than to communicate. Therefore, this discourse examines how the political advertisement "See who wants to be President of Nigeria" exposed ignorance and ineptitude as unacceptable in a moral and democratic society such as Nigeria. It is a political communication activity that uses word choice and language as a means of rejecting a candidate in the April 2015 Nigerian presidential election.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.