id	sid	tid	token	lemma	pos
esutjss-180	1	1	volume	volume	NOUN
esutjss-180	1	2	8	8	NUM
esutjss-180	1	3	2023	2023	NUM
esutjss-180	1	4	volume	volume	NOUN
esutjss-180	1	5	8	8	NUM
esutjss-180	1	6	number	number	NOUN
esutjss-180	1	7	2	2	NUM
esutjss-180	1	8	,	,	PUNCT
esutjss-180	1	9	faculty	faculty	NOUN
esutjss-180	1	10	of	of	ADP
esutjss-180	1	11	social	social	ADJ
esutjss-180	1	12	sciences	science	NOUN
esutjss-180	1	13	,	,	PUNCT
esutjss-180	1	14	enugu	enugu	PROPN
esutjss-180	1	15	state	state	PROPN
esutjss-180	1	16	university	university	PROPN
esutjss-180	1	17	of	of	ADP
esutjss-180	1	18	science	science	NOUN
esutjss-180	1	19	and	and	CCONJ
esutjss-180	1	20	technology	technology	NOUN
esutjss-180	1	21	editor	editor	NOUN
esutjss-180	1	22	-	-	PUNCT
esutjss-180	1	23	in	in	ADP
esutjss-180	1	24	-	-	PUNCT
esutjss-180	1	25	chief	chief	NOUN
esutjss-180	1	26	prof	prof	NOUN
esutjss-180	1	27	.	.	PUNCT
esutjss-180	2	1	oby	oby	PROPN
esutjss-180	2	2	omeje	omeje	PROPN
esutjss-180	2	3	managing	managing	PROPN
esutjss-180	2	4	editor	editor	NOUN
esutjss-180	2	5	prof	prof	PROPN
esutjss-180	2	6	.	.	PUNCT
esutjss-180	3	1	barnabas	barnabas	PROPN
esutjss-180	3	2	nwankwo	nwankwo	PROPN
esutjss-180	3	3	published	publish	VERB
esutjss-180	3	4	by	by	ADP
esutjss-180	3	5	enugu	enugu	PROPN
esutjss-180	3	6	state	state	PROPN
esutjss-180	3	7	university	university	PROPN
esutjss-180	3	8	of	of	ADP
esutjss-180	3	9	science	science	PROPN
esutjss-180	3	10	&	&	CCONJ
esutjss-180	3	11	technology	technology	PROPN
esutjss-180	3	12	journal	journal	NOUN
esutjss-180	3	13	of	of	ADP
esutjss-180	3	14	social	social	PROPN
esutjss-180	3	15	sciences	sciences	PROPN
esutjss-180	3	16	&	&	CCONJ
esutjss-180	3	17	humanities	humanity	NOUN
esutjss-180	3	18	102	102	NUM
esutjss-180	3	19	treasury	treasury	PROPN
esutjss-180	3	20	single	single	ADJ
esutjss-180	3	21	account	account	NOUN
esutjss-180	3	22	(	(	PUNCT
esutjss-180	3	23	tsa	tsa	PROPN
esutjss-180	3	24	)	)	PUNCT
esutjss-180	3	25	in	in	ADP
esutjss-180	3	26	nigeria	nigeria	PROPN
esutjss-180	3	27	:	:	PUNCT
esutjss-180	3	28	a	a	DET
esutjss-180	3	29	catalyst	catalyst	NOUN
esutjss-180	3	30	for	for	ADP
esutjss-180	3	31	blocking	block	VERB
esutjss-180	3	32	financial	financial	ADJ
esutjss-180	3	33	leakages	leakage	NOUN
esutjss-180	3	34	in	in	ADP
esutjss-180	3	35	public	public	ADJ
esutjss-180	3	36	sector	sector	NOUN
esutjss-180	3	37	emovon	emovon	NOUN
esutjss-180	3	38	,	,	PUNCT
esutjss-180	3	39	felix	felix	PROPN
esutjss-180	3	40	osayabor	osayabor	PROPN
esutjss-180	3	41	research	research	NOUN
esutjss-180	3	42	scholar	scholar	NOUN
esutjss-180	3	43	,	,	PUNCT
esutjss-180	3	44	department	department	NOUN
esutjss-180	3	45	of	of	ADP
esutjss-180	3	46	accounting	accounting	PROPN
esutjss-180	3	47	,	,	PUNCT
esutjss-180	3	48	igbinedion	igbinedion	NOUN
esutjss-180	3	49	university	university	PROPN
esutjss-180	3	50	,	,	PUNCT
esutjss-180	3	51	okada	okada	PROPN
esutjss-180	3	52	,	,	PUNCT
esutjss-180	3	53	edo	edo	PROPN
esutjss-180	3	54	state	state	PROPN
esutjss-180	3	55	,	,	PUNCT
esutjss-180	3	56	nigeria	nigeria	PROPN
esutjss-180	3	57	.	.	PUNCT
esutjss-180	4	1	felix.emovon@iuokada.edu.ng	felix.emovon@iuokada.edu.ng	PROPN
esutjss-180	4	2	ozele	ozele	PROPN
esutjss-180	4	3	,	,	PUNCT
esutjss-180	4	4	clement	clement	PROPN
esutjss-180	4	5	(	(	PUNCT
esutjss-180	4	6	ph.d	ph.d	PROPN
esutjss-180	4	7	)	)	PUNCT
esutjss-180	4	8	department	department	NOUN
esutjss-180	4	9	of	of	ADP
esutjss-180	4	10	accounting	accounting	PROPN
esutjss-180	4	11	,	,	PUNCT
esutjss-180	4	12	igbinedion	igbinedion	NOUN
esutjss-180	4	13	university	university	PROPN
esutjss-180	4	14	,	,	PUNCT
esutjss-180	4	15	okada	okada	PROPN
esutjss-180	4	16	,	,	PUNCT
esutjss-180	4	17	edo	edo	PROPN
esutjss-180	4	18	state	state	PROPN
esutjss-180	4	19	,	,	PUNCT
esutjss-180	4	20	nigeria	nigeria	PROPN
esutjss-180	4	21	.	.	PUNCT
esutjss-180	5	1	ozele.clement@iuokada.edu.ng	ozele.clement@iuokada.edu.ng	VERB
esutjss-180	5	2	abstract	abstract	ADV
esutjss-180	5	3	the	the	DET
esutjss-180	5	4	purpose	purpose	NOUN
esutjss-180	5	5	of	of	ADP
esutjss-180	5	6	this	this	DET
esutjss-180	5	7	paper	paper	NOUN
esutjss-180	5	8	is	be	AUX
esutjss-180	5	9	to	to	PART
esutjss-180	5	10	examine	examine	VERB
esutjss-180	5	11	treasury	treasury	PROPN
esutjss-180	5	12	single	single	ADJ
esutjss-180	5	13	account	account	NOUN
esutjss-180	5	14	(	(	PUNCT
esutjss-180	5	15	tsa	tsa	PROPN
esutjss-180	5	16	)	)	PUNCT
esutjss-180	5	17	in	in	ADP
esutjss-180	5	18	nigeria	nigeria	PROPN
esutjss-180	5	19	:	:	PUNCT
esutjss-180	5	20	a	a	DET
esutjss-180	5	21	catalyst	catalyst	NOUN
esutjss-180	5	22	for	for	ADP
esutjss-180	5	23	blocking	block	VERB
esutjss-180	5	24	financial	financial	ADJ
esutjss-180	5	25	leakage	leakage	NOUN
esutjss-180	5	26	in	in	ADP
esutjss-180	5	27	public	public	ADJ
esutjss-180	5	28	sector	sector	NOUN
esutjss-180	5	29	.	.	PUNCT
esutjss-180	6	1	treasury	treasury	PROPN
esutjss-180	6	2	single	single	ADJ
esutjss-180	6	3	account	account	NOUN
esutjss-180	6	4	(	(	PUNCT
esutjss-180	6	5	tsa	tsa	PROPN
esutjss-180	6	6	)	)	PUNCT
esutjss-180	6	7	is	be	AUX
esutjss-180	6	8	a	a	DET
esutjss-180	6	9	public	public	ADJ
esutjss-180	6	10	accounting	accounting	NOUN
esutjss-180	6	11	system	system	NOUN
esutjss-180	6	12	in	in	ADP
esutjss-180	6	13	which	which	PRON
esutjss-180	6	14	all	all	DET
esutjss-180	6	15	government	government	NOUN
esutjss-180	6	16	taxes	taxis	NOUN
esutjss-180	6	17	and	and	CCONJ
esutjss-180	6	18	income	income	NOUN
esutjss-180	6	19	are	be	AUX
esutjss-180	6	20	gathered	gather	VERB
esutjss-180	6	21	into	into	ADP
esutjss-180	6	22	a	a	DET
esutjss-180	6	23	single	single	ADJ
esutjss-180	6	24	account	account	NOUN
esutjss-180	6	25	,	,	PUNCT
esutjss-180	6	26	which	which	PRON
esutjss-180	6	27	is	be	AUX
esutjss-180	6	28	normally	normally	ADV
esutjss-180	6	29	kept	keep	VERB
esutjss-180	6	30	by	by	ADP
esutjss-180	6	31	the	the	DET
esutjss-180	6	32	apex	apex	PROPN
esutjss-180	6	33	bank	bank	PROPN
esutjss-180	6	34	,	,	PUNCT
esutjss-180	6	35	the	the	DET
esutjss-180	6	36	country	country	NOUN
esutjss-180	6	37	's	's	PART
esutjss-180	6	38	central	central	ADJ
esutjss-180	6	39	bank	bank	NOUN
esutjss-180	6	40	,	,	PUNCT
esutjss-180	6	41	and	and	CCONJ
esutjss-180	6	42	all	all	DET
esutjss-180	6	43	payments	payment	NOUN
esutjss-180	6	44	are	be	AUX
esutjss-180	6	45	made	make	VERB
esutjss-180	6	46	through	through	ADP
esutjss-180	6	47	this	this	DET
esutjss-180	6	48	account	account	NOUN
esutjss-180	6	49	as	as	ADV
esutjss-180	6	50	well	well	ADV
esutjss-180	6	51	.	.	PUNCT
esutjss-180	7	1	the	the	DET
esutjss-180	7	2	tsa	tsa	PROPN
esutjss-180	7	3	policy	policy	NOUN
esutjss-180	7	4	idea	idea	NOUN
esutjss-180	7	5	was	be	AUX
esutjss-180	7	6	initiated	initiate	VERB
esutjss-180	7	7	and	and	CCONJ
esutjss-180	7	8	introduced	introduce	VERB
esutjss-180	7	9	by	by	ADP
esutjss-180	7	10	the	the	DET
esutjss-180	7	11	former	former	ADJ
esutjss-180	7	12	president	president	NOUN
esutjss-180	7	13	,	,	PUNCT
esutjss-180	7	14	dr	dr	PROPN
esutjss-180	7	15	.	.	PROPN
esutjss-180	7	16	goodluck	goodluck	PROPN
esutjss-180	7	17	ebele	ebele	PROPN
esutjss-180	7	18	jonathan	jonathan	PROPN
esutjss-180	7	19	administration	administration	PROPN
esutjss-180	7	20	,	,	PUNCT
esutjss-180	7	21	who	who	PRON
esutjss-180	7	22	set	set	VERB
esutjss-180	7	23	a	a	DET
esutjss-180	7	24	february	february	PROPN
esutjss-180	7	25	2015	2015	NUM
esutjss-180	7	26	deadline	deadline	NOUN
esutjss-180	7	27	for	for	ADP
esutjss-180	7	28	the	the	DET
esutjss-180	7	29	implementation	implementation	NOUN
esutjss-180	7	30	of	of	ADP
esutjss-180	7	31	the	the	DET
esutjss-180	7	32	initiative	initiative	NOUN
esutjss-180	7	33	,	,	PUNCT
esutjss-180	7	34	but	but	CCONJ
esutjss-180	7	35	did	do	AUX
esutjss-180	7	36	not	not	PART
esutjss-180	7	37	go	go	VERB
esutjss-180	7	38	ahead	ahead	ADV
esutjss-180	7	39	with	with	ADP
esutjss-180	7	40	it	it	PRON
esutjss-180	7	41	due	due	ADP
esutjss-180	7	42	to	to	ADP
esutjss-180	7	43	pressures	pressure	NOUN
esutjss-180	7	44	,	,	PUNCT
esutjss-180	7	45	particularly	particularly	ADV
esutjss-180	7	46	from	from	ADP
esutjss-180	7	47	the	the	DET
esutjss-180	7	48	banking	banking	NOUN
esutjss-180	7	49	sector	sector	NOUN
esutjss-180	7	50	,	,	PUNCT
esutjss-180	7	51	to	to	ADP
esutjss-180	7	52	soft	soft	ADJ
esutjss-180	7	53	pedal	pedal	NOUN
esutjss-180	7	54	on	on	ADP
esutjss-180	7	55	the	the	DET
esutjss-180	7	56	implementation	implementation	NOUN
esutjss-180	7	57	due	due	ADP
esutjss-180	7	58	to	to	ADP
esutjss-180	7	59	the	the	DET
esutjss-180	7	60	potential	potential	ADJ
esutjss-180	7	61	negative	negative	ADJ
esutjss-180	7	62	impact	impact	NOUN
esutjss-180	7	63	on	on	ADP
esutjss-180	7	64	the	the	DET
esutjss-180	7	65	economy	economy	NOUN
esutjss-180	7	66	.	.	PUNCT
esutjss-180	8	1	however	however	ADV
esutjss-180	8	2	,	,	PUNCT
esutjss-180	8	3	the	the	DET
esutjss-180	8	4	treasury	treasury	PROPN
esutjss-180	8	5	single	single	ADJ
esutjss-180	8	6	account	account	NOUN
esutjss-180	8	7	(	(	PUNCT
esutjss-180	8	8	tsa	tsa	PROPN
esutjss-180	8	9	)	)	PUNCT
esutjss-180	8	10	was	be	AUX
esutjss-180	8	11	established	establish	VERB
esutjss-180	8	12	when	when	SCONJ
esutjss-180	8	13	president	president	PROPN
esutjss-180	8	14	muhammadu	muhammadu	VERB
esutjss-180	8	15	buhari	buhari	PROPN
esutjss-180	8	16	took	take	VERB
esutjss-180	8	17	office	office	NOUN
esutjss-180	8	18	.	.	PUNCT
esutjss-180	9	1	the	the	DET
esutjss-180	9	2	study	study	NOUN
esutjss-180	9	3	's	's	PART
esutjss-180	9	4	goal	goal	NOUN
esutjss-180	9	5	is	be	AUX
esutjss-180	9	6	to	to	PART
esutjss-180	9	7	determine	determine	VERB
esutjss-180	9	8	the	the	DET
esutjss-180	9	9	value	value	NOUN
esutjss-180	9	10	of	of	ADP
esutjss-180	9	11	tsa	tsa	NOUN
esutjss-180	9	12	to	to	ADP
esutjss-180	9	13	the	the	DET
esutjss-180	9	14	nigerian	nigerian	ADJ
esutjss-180	9	15	economy	economy	NOUN
esutjss-180	9	16	.	.	PUNCT
esutjss-180	10	1	the	the	DET
esutjss-180	10	2	purpose	purpose	NOUN
esutjss-180	10	3	of	of	ADP
esutjss-180	10	4	this	this	DET
esutjss-180	10	5	conceptual	conceptual	ADJ
esutjss-180	10	6	paper	paper	NOUN
esutjss-180	10	7	is	be	AUX
esutjss-180	10	8	to	to	PART
esutjss-180	10	9	conduct	conduct	VERB
esutjss-180	10	10	a	a	DET
esutjss-180	10	11	literature	literature	NOUN
esutjss-180	10	12	study	study	NOUN
esutjss-180	10	13	on	on	ADP
esutjss-180	10	14	treasury	treasury	PROPN
esutjss-180	10	15	single	single	ADJ
esutjss-180	10	16	accounts	account	NOUN
esutjss-180	10	17	(	(	PUNCT
esutjss-180	10	18	tsa	tsa	NOUN
esutjss-180	10	19	)	)	PUNCT
esutjss-180	10	20	in	in	ADP
esutjss-180	10	21	nigeria	nigeria	PROPN
esutjss-180	10	22	.	.	PUNCT
esutjss-180	11	1	the	the	DET
esutjss-180	11	2	library	library	NOUN
esutjss-180	11	3	technique	technique	NOUN
esutjss-180	11	4	was	be	AUX
esutjss-180	11	5	used	use	VERB
esutjss-180	11	6	for	for	ADP
esutjss-180	11	7	this	this	DET
esutjss-180	11	8	study	study	NOUN
esutjss-180	11	9	,	,	PUNCT
esutjss-180	11	10	which	which	PRON
esutjss-180	11	11	focuses	focus	VERB
esutjss-180	11	12	on	on	ADP
esutjss-180	11	13	a	a	DET
esutjss-180	11	14	content	content	NOUN
esutjss-180	11	15	review	review	NOUN
esutjss-180	11	16	of	of	ADP
esutjss-180	11	17	existing	exist	VERB
esutjss-180	11	18	literature	literature	NOUN
esutjss-180	11	19	.	.	PUNCT
esutjss-180	12	1	we	we	PRON
esutjss-180	12	2	concluded	conclude	VERB
esutjss-180	12	3	that	that	SCONJ
esutjss-180	12	4	the	the	DET
esutjss-180	12	5	treasury	treasury	PROPN
esutjss-180	12	6	single	single	ADJ
esutjss-180	12	7	account	account	NOUN
esutjss-180	12	8	platform	platform	NOUN
esutjss-180	12	9	has	have	AUX
esutjss-180	12	10	significantly	significantly	ADV
esutjss-180	12	11	reduced	reduce	VERB
esutjss-180	12	12	financial	financial	ADJ
esutjss-180	12	13	leakages	leakage	NOUN
esutjss-180	12	14	in	in	ADP
esutjss-180	12	15	revenue	revenue	NOUN
esutjss-180	12	16	generation	generation	NOUN
esutjss-180	12	17	while	while	SCONJ
esutjss-180	12	18	also	also	ADV
esutjss-180	12	19	promoting	promote	VERB
esutjss-180	12	20	transparency	transparency	NOUN
esutjss-180	12	21	and	and	CCONJ
esutjss-180	12	22	accountability	accountability	NOUN
esutjss-180	12	23	in	in	ADP
esutjss-180	12	24	the	the	DET
esutjss-180	12	25	public	public	ADJ
esutjss-180	12	26	financial	financial	ADJ
esutjss-180	12	27	system	system	NOUN
esutjss-180	12	28	.	.	PUNCT
esutjss-180	13	1	we	we	PRON
esutjss-180	13	2	recommended	recommend	VERB
esutjss-180	13	3	that	that	SCONJ
esutjss-180	13	4	the	the	DET
esutjss-180	13	5	government	government	NOUN
esutjss-180	13	6	should	should	AUX
esutjss-180	13	7	review	review	VERB
esutjss-180	13	8	the	the	DET
esutjss-180	13	9	treasury	treasury	PROPN
esutjss-180	13	10	single	single	ADJ
esutjss-180	13	11	account	account	NOUN
esutjss-180	13	12	policy	policy	NOUN
esutjss-180	13	13	to	to	PART
esutjss-180	13	14	specifically	specifically	ADV
esutjss-180	13	15	safeguard	safeguard	VERB
esutjss-180	13	16	the	the	DET
esutjss-180	13	17	financial	financial	ADJ
esutjss-180	13	18	autonomy	autonomy	NOUN
esutjss-180	13	19	of	of	ADP
esutjss-180	13	20	some	some	DET
esutjss-180	13	21	sectors	sector	NOUN
esutjss-180	13	22	,	,	PUNCT
esutjss-180	13	23	for	for	ADP
esutjss-180	13	24	example	example	NOUN
esutjss-180	13	25	,	,	PUNCT
esutjss-180	13	26	educational	educational	ADJ
esutjss-180	13	27	sector	sector	NOUN
esutjss-180	13	28	.	.	PUNCT
esutjss-180	14	1	keywords	keyword	NOUN
esutjss-180	14	2	:	:	PUNCT
esutjss-180	14	3	banking	banking	NOUN
esutjss-180	14	4	sector	sector	NOUN
esutjss-180	14	5	,	,	PUNCT
esutjss-180	14	6	central	central	ADJ
esutjss-180	14	7	bank	bank	PROPN
esutjss-180	14	8	of	of	ADP
esutjss-180	14	9	nigeria	nigeria	PROPN
esutjss-180	14	10	,	,	PUNCT
esutjss-180	14	11	government	government	NOUN
esutjss-180	14	12	,	,	PUNCT
esutjss-180	14	13	revenue	revenue	NOUN
esutjss-180	14	14	,	,	PUNCT
esutjss-180	14	15	treasury	treasury	PROPN
esutjss-180	14	16	single	single	ADJ
esutjss-180	14	17	account	account	NOUN
esutjss-180	14	18	.	.	PUNCT
esutjss-180	15	1	introduction	introduction	NOUN
esutjss-180	15	2	many	many	ADJ
esutjss-180	15	3	regarded	regard	VERB
esutjss-180	15	4	the	the	DET
esutjss-180	15	5	federal	federal	ADJ
esutjss-180	15	6	and	and	CCONJ
esutjss-180	15	7	some	some	DET
esutjss-180	15	8	state	state	NOUN
esutjss-180	15	9	governments	government	NOUN
esutjss-180	15	10	'	'	PART
esutjss-180	15	11	implementation	implementation	NOUN
esutjss-180	15	12	of	of	ADP
esutjss-180	15	13	a	a	DET
esutjss-180	15	14	treasury	treasury	NOUN
esutjss-180	15	15	single	single	ADJ
esutjss-180	15	16	account	account	NOUN
esutjss-180	15	17	(	(	PUNCT
esutjss-180	15	18	tsa	tsa	PROPN
esutjss-180	15	19	)	)	PUNCT
esutjss-180	15	20	as	as	ADP
esutjss-180	15	21	an	an	DET
esutjss-180	15	22	attempt	attempt	NOUN
esutjss-180	15	23	to	to	PART
esutjss-180	15	24	close	close	VERB
esutjss-180	15	25	gaps	gap	NOUN
esutjss-180	15	26	in	in	ADP
esutjss-180	15	27	the	the	DET
esutjss-180	15	28	nigerian	nigerian	ADJ
esutjss-180	15	29	financial	financial	ADJ
esutjss-180	15	30	system	system	NOUN
esutjss-180	15	31	.	.	PUNCT
esutjss-180	16	1	a	a	DET
esutjss-180	16	2	tsa	tsa	NOUN
esutjss-180	16	3	is	be	AUX
esutjss-180	16	4	a	a	DET
esutjss-180	16	5	uniform	uniform	ADJ
esutjss-180	16	6	system	system	NOUN
esutjss-180	16	7	of	of	ADP
esutjss-180	16	8	government	government	NOUN
esutjss-180	16	9	bank	bank	NOUN
esutjss-180	16	10	accounts	account	NOUN
esutjss-180	16	11	that	that	PRON
esutjss-180	16	12	allows	allow	VERB
esutjss-180	16	13	for	for	ADP
esutjss-180	16	14	consolidation	consolidation	NOUN
esutjss-180	16	15	and	and	CCONJ
esutjss-180	16	16	efficient	efficient	ADJ
esutjss-180	16	17	use	use	NOUN
esutjss-180	16	18	of	of	ADP
esutjss-180	16	19	government	government	NOUN
esutjss-180	16	20	cash	cash	NOUN
esutjss-180	16	21	resources	resource	NOUN
esutjss-180	16	22	.	.	PUNCT
esutjss-180	17	1	it	it	PRON
esutjss-180	17	2	is	be	AUX
esutjss-180	17	3	a	a	DET
esutjss-180	17	4	bank	bank	NOUN
esutjss-180	17	5	account	account	NOUN
esutjss-180	17	6	through	through	ADP
esutjss-180	17	7	which	which	PRON
esutjss-180	17	8	the	the	DET
esutjss-180	17	9	government	government	NOUN
esutjss-180	17	10	makes	make	VERB
esutjss-180	17	11	all	all	PRON
esutjss-180	17	12	of	of	ADP
esutjss-180	17	13	its	its	PRON
esutjss-180	17	14	payments	payment	NOUN
esutjss-180	17	15	and	and	CCONJ
esutjss-180	17	16	receipts	receipt	NOUN
esutjss-180	17	17	and	and	CCONJ
esutjss-180	17	18	obtains	obtain	VERB
esutjss-180	17	19	a	a	DET
esutjss-180	17	20	comprehensive	comprehensive	ADJ
esutjss-180	17	21	picture	picture	NOUN
esutjss-180	17	22	of	of	ADP
esutjss-180	17	23	its	its	PRON
esutjss-180	17	24	current	current	ADJ
esutjss-180	17	25	cash	cash	NOUN
esutjss-180	17	26	situation	situation	NOUN
esutjss-180	17	27	.	.	PUNCT
esutjss-180	18	1	the	the	DET
esutjss-180	18	2	importance	importance	NOUN
esutjss-180	18	3	of	of	ADP
esutjss-180	18	4	any	any	DET
esutjss-180	18	5	government	government	NOUN
esutjss-180	18	6	adopting	adopt	VERB
esutjss-180	18	7	and	and	CCONJ
esutjss-180	18	8	fully	fully	ADV
esutjss-180	18	9	implementing	implement	VERB
esutjss-180	18	10	treasury	treasury	PROPN
esutjss-180	18	11	single	single	ADJ
esutjss-180	18	12	account	account	NOUN
esutjss-180	18	13	(	(	PUNCT
esutjss-180	18	14	tsa	tsa	PROPN
esutjss-180	18	15	)	)	PUNCT
esutjss-180	18	16	,	,	PUNCT
esutjss-180	18	17	especially	especially	ADV
esutjss-180	18	18	in	in	ADP
esutjss-180	18	19	a	a	DET
esutjss-180	18	20	shrinking	shrink	VERB
esutjss-180	18	21	economy	economy	NOUN
esutjss-180	18	22	,	,	PUNCT
esutjss-180	18	23	can	can	AUX
esutjss-180	18	24	not	not	PART
esutjss-180	18	25	be	be	AUX
esutjss-180	18	26	overstated	overstate	VERB
esutjss-180	18	27	.	.	PUNCT
esutjss-180	19	1	this	this	PRON
esutjss-180	19	2	is	be	AUX
esutjss-180	19	3	because	because	SCONJ
esutjss-180	19	4	the	the	DET
esutjss-180	19	5	mailto:felix.emovon@iuokada.edu.ng	mailto:felix.emovon@iuokada.edu.ng	PROPN
esutjss-180	19	6	mailto:ozele.clement@iuokada.edu.ng	mailto:ozele.clement@iuokada.edu.ng	PROPN
esutjss-180	19	7	103	103	NUM
esutjss-180	19	8	primary	primary	ADJ
esutjss-180	19	9	purpose	purpose	NOUN
esutjss-180	19	10	of	of	ADP
esutjss-180	19	11	a	a	DET
esutjss-180	19	12	tsa	tsa	NOUN
esutjss-180	19	13	is	be	AUX
esutjss-180	19	14	to	to	PART
esutjss-180	19	15	assure	assure	VERB
esutjss-180	19	16	government	government	NOUN
esutjss-180	19	17	income	income	NOUN
esutjss-180	19	18	accountability	accountability	NOUN
esutjss-180	19	19	and	and	CCONJ
esutjss-180	19	20	transparency	transparency	NOUN
esutjss-180	19	21	(	(	PUNCT
esutjss-180	19	22	adeolu	adeolu	NOUN
esutjss-180	19	23	,	,	PUNCT
esutjss-180	19	24	2015	2015	NUM
esutjss-180	19	25	)	)	PUNCT
esutjss-180	19	26	.	.	PUNCT
esutjss-180	20	1	adeolu	adeolu	PROPN
esutjss-180	20	2	believed	believe	VERB
esutjss-180	20	3	that	that	SCONJ
esutjss-180	20	4	the	the	DET
esutjss-180	20	5	directive	directive	NOUN
esutjss-180	20	6	issued	issue	VERB
esutjss-180	20	7	by	by	ADP
esutjss-180	20	8	president	president	PROPN
esutjss-180	20	9	muhammadu	muhammadu	VERB
esutjss-180	20	10	buhari	buhari	PROPN
esutjss-180	20	11	to	to	ADP
esutjss-180	20	12	all	all	DET
esutjss-180	20	13	federal	federal	ADJ
esutjss-180	20	14	ministries	ministry	NOUN
esutjss-180	20	15	,	,	PUNCT
esutjss-180	20	16	departments	department	NOUN
esutjss-180	20	17	,	,	PUNCT
esutjss-180	20	18	and	and	CCONJ
esutjss-180	20	19	agencies	agency	NOUN
esutjss-180	20	20	(	(	PUNCT
esutjss-180	20	21	mdas	mda	NOUN
esutjss-180	20	22	)	)	PUNCT
esutjss-180	20	23	to	to	PART
esutjss-180	20	24	begin	begin	VERB
esutjss-180	20	25	depositing	deposit	VERB
esutjss-180	20	26	all	all	DET
esutjss-180	20	27	government	government	NOUN
esutjss-180	20	28	revenues	revenue	NOUN
esutjss-180	20	29	,	,	PUNCT
esutjss-180	20	30	incomes	income	NOUN
esutjss-180	20	31	,	,	PUNCT
esutjss-180	20	32	and	and	CCONJ
esutjss-180	20	33	other	other	ADJ
esutjss-180	20	34	receipts	receipt	NOUN
esutjss-180	20	35	into	into	ADP
esutjss-180	20	36	a	a	DET
esutjss-180	20	37	single	single	ADJ
esutjss-180	20	38	account	account	NOUN
esutjss-180	20	39	with	with	ADP
esutjss-180	20	40	the	the	DET
esutjss-180	20	41	central	central	ADJ
esutjss-180	20	42	bank	bank	PROPN
esutjss-180	20	43	of	of	ADP
esutjss-180	20	44	nigeria	nigeria	PROPN
esutjss-180	20	45	(	(	PUNCT
esutjss-180	20	46	cbn	cbn	PROPN
esutjss-180	20	47	)	)	PUNCT
esutjss-180	20	48	is	be	AUX
esutjss-180	20	49	a	a	DET
esutjss-180	20	50	courageous	courageous	ADJ
esutjss-180	20	51	and	and	CCONJ
esutjss-180	20	52	highly	highly	ADV
esutjss-180	20	53	commendable	commendable	ADJ
esutjss-180	20	54	move	move	NOUN
esutjss-180	20	55	against	against	ADP
esutjss-180	20	56	one	one	NUM
esutjss-180	20	57	of	of	ADP
esutjss-180	20	58	the	the	DET
esutjss-180	20	59	main	main	ADJ
esutjss-180	20	60	sources	source	NOUN
esutjss-180	20	61	of	of	ADP
esutjss-180	20	62	corruption	corruption	NOUN
esutjss-180	20	63	in	in	ADP
esutjss-180	20	64	the	the	DET
esutjss-180	20	65	polity	polity	NOUN
esutjss-180	20	66	,	,	PUNCT
esutjss-180	20	67	public	public	ADJ
esutjss-180	20	68	institutions	institution	NOUN
esutjss-180	20	69	.	.	PUNCT
esutjss-180	21	1	(	(	PUNCT
esutjss-180	21	2	adeolu	adeolu	NOUN
esutjss-180	21	3	,	,	PUNCT
esutjss-180	21	4	2015	2015	NUM
esutjss-180	21	5	)	)	PUNCT
esutjss-180	21	6	.	.	PUNCT
esutjss-180	22	1	the	the	DET
esutjss-180	22	2	implementation	implementation	NOUN
esutjss-180	22	3	of	of	ADP
esutjss-180	22	4	this	this	DET
esutjss-180	22	5	unified	unified	ADJ
esutjss-180	22	6	accounting	accounting	NOUN
esutjss-180	22	7	structure	structure	NOUN
esutjss-180	22	8	,	,	PUNCT
esutjss-180	22	9	appropriately	appropriately	ADV
esutjss-180	22	10	called	call	VERB
esutjss-180	22	11	the	the	DET
esutjss-180	22	12	treasury	treasury	PROPN
esutjss-180	22	13	single	single	ADJ
esutjss-180	22	14	account	account	NOUN
esutjss-180	22	15	(	(	PUNCT
esutjss-180	22	16	tsa	tsa	PROPN
esutjss-180	22	17	)	)	PUNCT
esutjss-180	22	18	,	,	PUNCT
esutjss-180	22	19	is	be	AUX
esutjss-180	22	20	burdened	burden	VERB
esutjss-180	22	21	with	with	ADP
esutjss-180	22	22	high	high	ADJ
esutjss-180	22	23	expectations	expectation	NOUN
esutjss-180	22	24	of	of	ADP
esutjss-180	22	25	economic	economic	ADJ
esutjss-180	22	26	prospects	prospect	NOUN
esutjss-180	22	27	because	because	SCONJ
esutjss-180	22	28	it	it	PRON
esutjss-180	22	29	has	have	VERB
esutjss-180	22	30	the	the	DET
esutjss-180	22	31	potential	potential	NOUN
esutjss-180	22	32	to	to	PART
esutjss-180	22	33	ensure	ensure	VERB
esutjss-180	22	34	transparency	transparency	NOUN
esutjss-180	22	35	and	and	CCONJ
esutjss-180	22	36	accountability	accountability	NOUN
esutjss-180	22	37	against	against	ADP
esutjss-180	22	38	a	a	DET
esutjss-180	22	39	tactless	tactless	ADJ
esutjss-180	22	40	financial	financial	ADJ
esutjss-180	22	41	strategy	strategy	NOUN
esutjss-180	22	42	coming	come	VERB
esutjss-180	22	43	from	from	ADP
esutjss-180	22	44	an	an	DET
esutjss-180	22	45	unholy	unholy	ADJ
esutjss-180	22	46	alliance	alliance	NOUN
esutjss-180	22	47	between	between	ADP
esutjss-180	22	48	banks	bank	NOUN
esutjss-180	22	49	and	and	CCONJ
esutjss-180	22	50	mdas	mda	NOUN
esutjss-180	22	51	.	.	PUNCT
esutjss-180	23	1	payment	payment	NOUN
esutjss-180	23	2	of	of	ADP
esutjss-180	23	3	government	government	NOUN
esutjss-180	23	4	money	money	NOUN
esutjss-180	23	5	into	into	ADP
esutjss-180	23	6	several	several	ADJ
esutjss-180	23	7	bank	bank	NOUN
esutjss-180	23	8	accounts	account	NOUN
esutjss-180	23	9	operated	operate	VERB
esutjss-180	23	10	by	by	ADP
esutjss-180	23	11	mdas	mda	NOUN
esutjss-180	23	12	in	in	ADP
esutjss-180	23	13	commercial	commercial	ADJ
esutjss-180	23	14	banks	bank	NOUN
esutjss-180	23	15	,	,	PUNCT
esutjss-180	23	16	as	as	SCONJ
esutjss-180	23	17	achieved	achieve	VERB
esutjss-180	23	18	under	under	ADP
esutjss-180	23	19	the	the	DET
esutjss-180	23	20	former	former	ADJ
esutjss-180	23	21	order	order	NOUN
esutjss-180	23	22	,	,	PUNCT
esutjss-180	23	23	was	be	AUX
esutjss-180	23	24	clearly	clearly	ADV
esutjss-180	23	25	in	in	ADP
esutjss-180	23	26	violation	violation	NOUN
esutjss-180	23	27	of	of	ADP
esutjss-180	23	28	the	the	DET
esutjss-180	23	29	nigerian	nigerian	ADJ
esutjss-180	23	30	constitution	constitution	NOUN
esutjss-180	23	31	,	,	PUNCT
esutjss-180	23	32	which	which	PRON
esutjss-180	23	33	states	state	VERB
esutjss-180	23	34	in	in	ADP
esutjss-180	23	35	section	section	NOUN
esutjss-180	23	36	80	80	NUM
esutjss-180	23	37	that	that	SCONJ
esutjss-180	23	38	all	all	DET
esutjss-180	23	39	government	government	NOUN
esutjss-180	23	40	earnings	earning	NOUN
esutjss-180	23	41	must	must	AUX
esutjss-180	23	42	be	be	AUX
esutjss-180	23	43	paid	pay	VERB
esutjss-180	23	44	into	into	ADP
esutjss-180	23	45	a	a	DET
esutjss-180	23	46	single	single	ADJ
esutjss-180	23	47	account	account	NOUN
esutjss-180	23	48	.	.	PUNCT
esutjss-180	24	1	according	accord	VERB
esutjss-180	24	2	to	to	ADP
esutjss-180	24	3	akande	akande	PROPN
esutjss-180	24	4	(	(	PUNCT
esutjss-180	24	5	2015	2015	NUM
esutjss-180	24	6	)	)	PUNCT
esutjss-180	24	7	,	,	PUNCT
esutjss-180	24	8	consolidation	consolidation	NOUN
esutjss-180	24	9	and	and	CCONJ
esutjss-180	24	10	efficient	efficient	ADJ
esutjss-180	24	11	utilization	utilization	NOUN
esutjss-180	24	12	of	of	ADP
esutjss-180	24	13	government	government	NOUN
esutjss-180	24	14	financial	financial	ADJ
esutjss-180	24	15	resources	resource	NOUN
esutjss-180	24	16	are	be	AUX
esutjss-180	24	17	made	make	VERB
esutjss-180	24	18	possible	possible	ADJ
esutjss-180	24	19	by	by	ADP
esutjss-180	24	20	the	the	DET
esutjss-180	24	21	treasury	treasury	PROPN
esutjss-180	24	22	single	single	ADJ
esutjss-180	24	23	account	account	NOUN
esutjss-180	24	24	(	(	PUNCT
esutjss-180	24	25	tsa	tsa	PROPN
esutjss-180	24	26	)	)	PUNCT
esutjss-180	24	27	,	,	PUNCT
esutjss-180	24	28	a	a	DET
esutjss-180	24	29	unified	unified	ADJ
esutjss-180	24	30	structure	structure	NOUN
esutjss-180	24	31	of	of	ADP
esutjss-180	24	32	government	government	NOUN
esutjss-180	24	33	bank	bank	NOUN
esutjss-180	24	34	accounts	account	NOUN
esutjss-180	24	35	.	.	PUNCT
esutjss-180	25	1	statement	statement	NOUN
esutjss-180	25	2	of	of	ADP
esutjss-180	25	3	the	the	DET
esutjss-180	25	4	problem	problem	NOUN
esutjss-180	25	5	treasury	treasury	PROPN
esutjss-180	25	6	single	single	ADJ
esutjss-180	25	7	account	account	NOUN
esutjss-180	25	8	(	(	PUNCT
esutjss-180	25	9	tsa	tsa	PROPN
esutjss-180	25	10	)	)	PUNCT
esutjss-180	25	11	is	be	AUX
esutjss-180	25	12	a	a	DET
esutjss-180	25	13	single	single	ADJ
esutjss-180	25	14	structure	structure	NOUN
esutjss-180	25	15	of	of	ADP
esutjss-180	25	16	government	government	NOUN
esutjss-180	25	17	bank	bank	NOUN
esutjss-180	25	18	accounts	account	NOUN
esutjss-180	25	19	that	that	PRON
esutjss-180	25	20	allows	allow	VERB
esutjss-180	25	21	for	for	ADP
esutjss-180	25	22	consolidation	consolidation	NOUN
esutjss-180	25	23	and	and	CCONJ
esutjss-180	25	24	efficient	efficient	ADJ
esutjss-180	25	25	use	use	NOUN
esutjss-180	25	26	of	of	ADP
esutjss-180	25	27	government	government	NOUN
esutjss-180	25	28	cash	cash	NOUN
esutjss-180	25	29	resources	resource	NOUN
esutjss-180	25	30	(	(	PUNCT
esutjss-180	25	31	yusuf	yusuf	PROPN
esutjss-180	25	32	&	&	CCONJ
esutjss-180	25	33	chiejina	chiejina	PROPN
esutjss-180	25	34	,	,	PUNCT
esutjss-180	25	35	2015	2015	NUM
esutjss-180	25	36	)	)	PUNCT
esutjss-180	25	37	.	.	PUNCT
esutjss-180	26	1	the	the	DET
esutjss-180	26	2	former	former	ADJ
esutjss-180	26	3	administration	administration	NOUN
esutjss-180	26	4	of	of	ADP
esutjss-180	26	5	former	former	ADJ
esutjss-180	26	6	president	president	PROPN
esutjss-180	26	7	goodluck	goodluck	PROPN
esutjss-180	26	8	ebele	ebele	PROPN
esutjss-180	26	9	jonathan	jonathan	PROPN
esutjss-180	26	10	has	have	AUX
esutjss-180	26	11	set	set	VERB
esutjss-180	26	12	a	a	DET
esutjss-180	26	13	february	february	PROPN
esutjss-180	26	14	28	28	NUM
esutjss-180	26	15	,	,	PUNCT
esutjss-180	26	16	2015	2015	NUM
esutjss-180	26	17	deadline	deadline	NOUN
esutjss-180	26	18	for	for	ADP
esutjss-180	26	19	the	the	DET
esutjss-180	26	20	tsa	tsa	NOUN
esutjss-180	26	21	.	.	PUNCT
esutjss-180	27	1	however	however	ADV
esutjss-180	27	2	,	,	PUNCT
esutjss-180	27	3	the	the	DET
esutjss-180	27	4	initiative	initiative	NOUN
esutjss-180	27	5	's	's	PART
esutjss-180	27	6	execution	execution	NOUN
esutjss-180	27	7	was	be	AUX
esutjss-180	27	8	sluggish	sluggish	ADJ
esutjss-180	27	9	,	,	PUNCT
esutjss-180	27	10	owing	owe	VERB
esutjss-180	27	11	to	to	ADP
esutjss-180	27	12	demands	demand	NOUN
esutjss-180	27	13	,	,	PUNCT
esutjss-180	27	14	particularly	particularly	ADV
esutjss-180	27	15	from	from	ADP
esutjss-180	27	16	the	the	DET
esutjss-180	27	17	banking	banking	NOUN
esutjss-180	27	18	industry	industry	NOUN
esutjss-180	27	19	,	,	PUNCT
esutjss-180	27	20	on	on	ADP
esutjss-180	27	21	the	the	DET
esutjss-180	27	22	grounds	ground	NOUN
esutjss-180	27	23	of	of	ADP
esutjss-180	27	24	a	a	DET
esutjss-180	27	25	potential	potential	ADJ
esutjss-180	27	26	detrimental	detrimental	ADJ
esutjss-180	27	27	impact	impact	NOUN
esutjss-180	27	28	on	on	ADP
esutjss-180	27	29	the	the	DET
esutjss-180	27	30	economy	economy	NOUN
esutjss-180	27	31	,	,	PUNCT
esutjss-180	27	32	as	as	ADV
esutjss-180	27	33	well	well	ADV
esutjss-180	27	34	as	as	ADP
esutjss-180	27	35	pressure	pressure	NOUN
esutjss-180	27	36	from	from	ADP
esutjss-180	27	37	mdas	mda	NOUN
esutjss-180	27	38	.	.	PUNCT
esutjss-180	28	1	the	the	DET
esutjss-180	28	2	ongoing	ongoing	ADJ
esutjss-180	28	3	delay	delay	NOUN
esutjss-180	28	4	in	in	ADP
esutjss-180	28	5	returning	return	VERB
esutjss-180	28	6	government	government	NOUN
esutjss-180	28	7	accounts	account	NOUN
esutjss-180	28	8	to	to	ADP
esutjss-180	28	9	the	the	DET
esutjss-180	28	10	central	central	ADJ
esutjss-180	28	11	bank	bank	NOUN
esutjss-180	28	12	adds	add	VERB
esutjss-180	28	13	to	to	ADP
esutjss-180	28	14	the	the	DET
esutjss-180	28	15	enormous	enormous	ADJ
esutjss-180	28	16	cost	cost	NOUN
esutjss-180	28	17	of	of	ADP
esutjss-180	28	18	government	government	NOUN
esutjss-180	28	19	indebtedness	indebtedness	NOUN
esutjss-180	28	20	as	as	ADP
esutjss-180	28	21	a	a	DET
esutjss-180	28	22	result	result	NOUN
esutjss-180	28	23	of	of	ADP
esutjss-180	28	24	inadequate	inadequate	ADJ
esutjss-180	28	25	cash	cash	NOUN
esutjss-180	28	26	flow	flow	NOUN
esutjss-180	28	27	management	management	NOUN
esutjss-180	28	28	.	.	PUNCT
esutjss-180	29	1	(	(	PUNCT
esutjss-180	29	2	cbn	cbn	PROPN
esutjss-180	29	3	,	,	PUNCT
esutjss-180	29	4	2014	2014	NUM
esutjss-180	29	5	)	)	PUNCT
esutjss-180	29	6	.	.	PUNCT
esutjss-180	30	1	however	however	ADV
esutjss-180	30	2	,	,	PUNCT
esutjss-180	30	3	the	the	DET
esutjss-180	30	4	implementation	implementation	NOUN
esutjss-180	30	5	of	of	ADP
esutjss-180	30	6	this	this	DET
esutjss-180	30	7	policy	policy	NOUN
esutjss-180	30	8	was	be	AUX
esutjss-180	30	9	a	a	DET
esutjss-180	30	10	critical	critical	ADJ
esutjss-180	30	11	step	step	NOUN
esutjss-180	30	12	towards	towards	ADP
esutjss-180	30	13	curbing	curb	VERB
esutjss-180	30	14	mismanagement	mismanagement	NOUN
esutjss-180	30	15	of	of	ADP
esutjss-180	30	16	funds	fund	NOUN
esutjss-180	30	17	in	in	ADP
esutjss-180	30	18	public	public	ADJ
esutjss-180	30	19	sector	sector	NOUN
esutjss-180	30	20	and	and	CCONJ
esutjss-180	30	21	to	to	PART
esutjss-180	30	22	ensure	ensure	VERB
esutjss-180	30	23	accountability	accountability	NOUN
esutjss-180	30	24	and	and	CCONJ
esutjss-180	30	25	transparency	transparency	NOUN
esutjss-180	30	26	.	.	PUNCT
esutjss-180	31	1	it	it	PRON
esutjss-180	31	2	is	be	AUX
esutjss-180	31	3	against	against	ADP
esutjss-180	31	4	this	this	DET
esutjss-180	31	5	background	background	NOUN
esutjss-180	31	6	that	that	SCONJ
esutjss-180	31	7	this	this	DET
esutjss-180	31	8	study	study	NOUN
esutjss-180	31	9	will	will	AUX
esutjss-180	31	10	investigate	investigate	VERB
esutjss-180	31	11	treasury	treasury	PROPN
esutjss-180	31	12	single	single	ADJ
esutjss-180	31	13	account	account	NOUN
esutjss-180	31	14	in	in	ADP
esutjss-180	31	15	nigeria	nigeria	PROPN
esutjss-180	31	16	:	:	PUNCT
esutjss-180	31	17	a	a	DET
esutjss-180	31	18	catalyst	catalyst	NOUN
esutjss-180	31	19	for	for	ADP
esutjss-180	31	20	blocking	block	VERB
esutjss-180	31	21	financial	financial	ADJ
esutjss-180	31	22	leakages	leakage	NOUN
esutjss-180	31	23	in	in	ADP
esutjss-180	31	24	public	public	ADJ
esutjss-180	31	25	sector	sector	NOUN
esutjss-180	31	26	and	and	CCONJ
esutjss-180	31	27	review	review	VERB
esutjss-180	31	28	related	relate	VERB
esutjss-180	31	29	extant	extant	ADJ
esutjss-180	31	30	literature	literature	NOUN
esutjss-180	31	31	.	.	PUNCT
esutjss-180	32	1	objective	objective	NOUN
esutjss-180	32	2	of	of	ADP
esutjss-180	32	3	the	the	DET
esutjss-180	32	4	study	study	NOUN
esutjss-180	32	5	the	the	DET
esutjss-180	32	6	objective	objective	NOUN
esutjss-180	32	7	of	of	ADP
esutjss-180	32	8	this	this	DET
esutjss-180	32	9	conceptual	conceptual	ADJ
esutjss-180	32	10	paper	paper	NOUN
esutjss-180	32	11	is	be	AUX
esutjss-180	32	12	to	to	PART
esutjss-180	32	13	evaluates	evaluate	VERB
esutjss-180	32	14	treasury	treasury	PROPN
esutjss-180	32	15	single	single	ADJ
esutjss-180	32	16	account	account	NOUN
esutjss-180	32	17	(	(	PUNCT
esutjss-180	32	18	tsa	tsa	PROPN
esutjss-180	32	19	)	)	PUNCT
esutjss-180	32	20	in	in	ADP
esutjss-180	32	21	nigeria	nigeria	PROPN
esutjss-180	32	22	:	:	PUNCT
esutjss-180	32	23	a	a	DET
esutjss-180	32	24	catalyst	catalyst	NOUN
esutjss-180	32	25	for	for	ADP
esutjss-180	32	26	blocking	block	VERB
esutjss-180	32	27	financial	financial	ADJ
esutjss-180	32	28	leakages	leakage	NOUN
esutjss-180	32	29	in	in	ADP
esutjss-180	32	30	public	public	ADJ
esutjss-180	32	31	sector	sector	NOUN
esutjss-180	32	32	.	.	PUNCT
esutjss-180	33	1	104	104	NUM
esutjss-180	33	2	literature	literature	PROPN
esutjss-180	33	3	review	review	VERB
esutjss-180	33	4	conceptual	conceptual	ADJ
esutjss-180	33	5	review	review	NOUN
esutjss-180	33	6	treasury	treasury	PROPN
esutjss-180	33	7	single	single	ADJ
esutjss-180	33	8	account	account	NOUN
esutjss-180	33	9	(	(	PUNCT
esutjss-180	33	10	tsa	tsa	PROPN
esutjss-180	33	11	)	)	PUNCT
esutjss-180	33	12	and	and	CCONJ
esutjss-180	33	13	public	public	ADJ
esutjss-180	33	14	sector	sector	NOUN
esutjss-180	33	15	before	before	ADP
esutjss-180	33	16	the	the	DET
esutjss-180	33	17	tsa	tsa	PROPN
esutjss-180	33	18	,	,	PUNCT
esutjss-180	33	19	nigeria	nigeria	PROPN
esutjss-180	33	20	's	's	PART
esutjss-180	33	21	banking	banking	NOUN
esutjss-180	33	22	infrastructure	infrastructure	NOUN
esutjss-180	33	23	for	for	ADP
esutjss-180	33	24	tax	tax	NOUN
esutjss-180	33	25	and	and	CCONJ
esutjss-180	33	26	payment	payment	NOUN
esutjss-180	33	27	operations	operation	NOUN
esutjss-180	33	28	was	be	AUX
esutjss-180	33	29	fragmented	fragment	VERB
esutjss-180	33	30	,	,	PUNCT
esutjss-180	33	31	according	accord	VERB
esutjss-180	33	32	to	to	ADP
esutjss-180	33	33	otunla	otunla	NOUN
esutjss-180	33	34	(	(	PUNCT
esutjss-180	33	35	the	the	DET
esutjss-180	33	36	former	former	ADJ
esutjss-180	33	37	accountant	accountant	NOUN
esutjss-180	33	38	general	general	NOUN
esutjss-180	33	39	of	of	ADP
esutjss-180	33	40	the	the	DET
esutjss-180	33	41	federation	federation	NOUN
esutjss-180	33	42	)	)	PUNCT
esutjss-180	33	43	.	.	PUNCT
esutjss-180	34	1	he	he	PRON
esutjss-180	34	2	claimed	claim	VERB
esutjss-180	34	3	that	that	SCONJ
esutjss-180	34	4	because	because	SCONJ
esutjss-180	34	5	there	there	PRON
esutjss-180	34	6	were	be	VERB
esutjss-180	34	7	more	more	ADJ
esutjss-180	34	8	than	than	ADP
esutjss-180	34	9	10,000	10,000	NUM
esutjss-180	34	10	bank	bank	NOUN
esutjss-180	34	11	accounts	account	NOUN
esutjss-180	34	12	spread	spread	VERB
esutjss-180	34	13	across	across	ADP
esutjss-180	34	14	several	several	ADJ
esutjss-180	34	15	banks	bank	NOUN
esutjss-180	34	16	,	,	PUNCT
esutjss-180	34	17	it	it	PRON
esutjss-180	34	18	was	be	AUX
esutjss-180	34	19	impossible	impossible	ADJ
esutjss-180	34	20	to	to	PART
esutjss-180	34	21	determine	determine	VERB
esutjss-180	34	22	the	the	DET
esutjss-180	34	23	government	government	NOUN
esutjss-180	34	24	's	's	PART
esutjss-180	34	25	total	total	ADJ
esutjss-180	34	26	financial	financial	ADJ
esutjss-180	34	27	position	position	NOUN
esutjss-180	34	28	at	at	ADP
esutjss-180	34	29	any	any	DET
esutjss-180	34	30	given	give	VERB
esutjss-180	34	31	time	time	NOUN
esutjss-180	34	32	.	.	PUNCT
esutjss-180	35	1	when	when	SCONJ
esutjss-180	35	2	several	several	ADJ
esutjss-180	35	3	government	government	NOUN
esutjss-180	35	4	organizations	organization	NOUN
esutjss-180	35	5	failed	fail	VERB
esutjss-180	35	6	to	to	PART
esutjss-180	35	7	declare	declare	VERB
esutjss-180	35	8	and	and	CCONJ
esutjss-180	35	9	return	return	VERB
esutjss-180	35	10	the	the	DET
esutjss-180	35	11	25	25	NUM
esutjss-180	35	12	%	%	NOUN
esutjss-180	35	13	of	of	ADP
esutjss-180	35	14	their	their	PRON
esutjss-180	35	15	estimated	estimate	VERB
esutjss-180	35	16	yearly	yearly	ADJ
esutjss-180	35	17	revenue	revenue	NOUN
esutjss-180	35	18	that	that	SCONJ
esutjss-180	35	19	they	they	PRON
esutjss-180	35	20	are	be	AUX
esutjss-180	35	21	required	require	VERB
esutjss-180	35	22	by	by	ADP
esutjss-180	35	23	law	law	NOUN
esutjss-180	35	24	to	to	PART
esutjss-180	35	25	generate	generate	VERB
esutjss-180	35	26	to	to	ADP
esutjss-180	35	27	the	the	DET
esutjss-180	35	28	treasury	treasury	NOUN
esutjss-180	35	29	,	,	PUNCT
esutjss-180	35	30	as	as	SCONJ
esutjss-180	35	31	stipulated	stipulate	VERB
esutjss-180	35	32	by	by	ADP
esutjss-180	35	33	law	law	NOUN
esutjss-180	35	34	,	,	PUNCT
esutjss-180	35	35	the	the	DET
esutjss-180	35	36	former	former	ADJ
esutjss-180	35	37	president	president	PROPN
esutjss-180	35	38	goodluck	goodluck	PROPN
esutjss-180	35	39	ebele	ebele	PROPN
esutjss-180	35	40	jonathan	jonathan	PROPN
esutjss-180	35	41	administration	administration	PROPN
esutjss-180	35	42	devised	devise	VERB
esutjss-180	35	43	and	and	CCONJ
esutjss-180	35	44	created	create	VERB
esutjss-180	35	45	the	the	DET
esutjss-180	35	46	notion	notion	NOUN
esutjss-180	35	47	of	of	ADP
esutjss-180	35	48	the	the	DET
esutjss-180	35	49	treasury	treasury	PROPN
esutjss-180	35	50	single	single	ADJ
esutjss-180	35	51	account	account	NOUN
esutjss-180	35	52	.	.	PUNCT
esutjss-180	36	1	about	about	ADP
esutjss-180	36	2	n120	n120	PROPN
esutjss-180	36	3	billion	billion	NUM
esutjss-180	36	4	from	from	ADP
esutjss-180	36	5	ministries	ministry	NOUN
esutjss-180	36	6	,	,	PUNCT
esutjss-180	36	7	departments	department	NOUN
esutjss-180	36	8	,	,	PUNCT
esutjss-180	36	9	and	and	CCONJ
esutjss-180	36	10	agencies	agency	NOUN
esutjss-180	36	11	(	(	PUNCT
esutjss-180	36	12	mdas	mdas	PROPN
esutjss-180	36	13	)	)	PUNCT
esutjss-180	36	14	was	be	AUX
esutjss-180	36	15	forcibly	forcibly	ADV
esutjss-180	36	16	collected	collect	VERB
esutjss-180	36	17	by	by	ADP
esutjss-180	36	18	the	the	DET
esutjss-180	36	19	government	government	NOUN
esutjss-180	36	20	in	in	ADP
esutjss-180	36	21	2012	2012	NUM
esutjss-180	36	22	,	,	PUNCT
esutjss-180	36	23	accounting	account	VERB
esutjss-180	36	24	for	for	ADP
esutjss-180	36	25	25	25	NUM
esutjss-180	36	26	%	%	NOUN
esutjss-180	36	27	of	of	ADP
esutjss-180	36	28	the	the	DET
esutjss-180	36	29	treasury	treasury	NOUN
esutjss-180	36	30	's	's	PART
esutjss-180	36	31	annual	annual	ADJ
esutjss-180	36	32	revenue	revenue	NOUN
esutjss-180	36	33	.	.	PUNCT
esutjss-180	37	1	another	another	DET
esutjss-180	37	2	#	#	SYM
esutjss-180	37	3	34	34	NUM
esutjss-180	37	4	billion	billion	NUM
esutjss-180	37	5	was	be	AUX
esutjss-180	37	6	collected	collect	VERB
esutjss-180	37	7	in	in	ADP
esutjss-180	37	8	2013	2013	NUM
esutjss-180	37	9	.	.	PUNCT
esutjss-180	38	1	okonjo	okonjo	ADJ
esutjss-180	38	2	iweala	iweala	PROPN
esutjss-180	38	3	explained	explain	VERB
esutjss-180	38	4	that	that	SCONJ
esutjss-180	38	5	the	the	DET
esutjss-180	38	6	reforms	reform	NOUN
esutjss-180	38	7	expected	expect	VERB
esutjss-180	38	8	in	in	ADP
esutjss-180	38	9	public	public	ADJ
esutjss-180	38	10	financial	financial	ADJ
esutjss-180	38	11	management	management	NOUN
esutjss-180	38	12	would	would	AUX
esutjss-180	38	13	cover	cover	VERB
esutjss-180	38	14	the	the	DET
esutjss-180	38	15	government	government	NOUN
esutjss-180	38	16	integrated	integrate	VERB
esutjss-180	38	17	financial	financial	ADJ
esutjss-180	38	18	management	management	NOUN
esutjss-180	38	19	information	information	NOUN
esutjss-180	38	20	system	system	NOUN
esutjss-180	38	21	(	(	PUNCT
esutjss-180	38	22	gifmis	gifmis	PROPN
esutjss-180	38	23	)	)	PUNCT
esutjss-180	38	24	,	,	PUNCT
esutjss-180	38	25	treasury	treasury	PROPN
esutjss-180	38	26	single	single	ADJ
esutjss-180	38	27	account	account	NOUN
esutjss-180	38	28	(	(	PUNCT
esutjss-180	38	29	tsa	tsa	PROPN
esutjss-180	38	30	)	)	PUNCT
esutjss-180	38	31	,	,	PUNCT
esutjss-180	38	32	and	and	CCONJ
esutjss-180	38	33	the	the	DET
esutjss-180	38	34	integrated	integrated	ADJ
esutjss-180	38	35	payroll	payroll	NOUN
esutjss-180	38	36	and	and	CCONJ
esutjss-180	38	37	personal	personal	ADJ
esutjss-180	38	38	information	information	NOUN
esutjss-180	38	39	system	system	NOUN
esutjss-180	38	40	(	(	PUNCT
esutjss-180	38	41	ippis	ippis	PROPN
esutjss-180	38	42	)	)	PUNCT
esutjss-180	38	43	at	at	ADP
esutjss-180	38	44	a	a	DET
esutjss-180	38	45	gathering	gathering	NOUN
esutjss-180	38	46	of	of	ADP
esutjss-180	38	47	financial	financial	ADJ
esutjss-180	38	48	experts	expert	NOUN
esutjss-180	38	49	and	and	CCONJ
esutjss-180	38	50	calibres	calibre	NOUN
esutjss-180	38	51	in	in	ADP
esutjss-180	38	52	the	the	DET
esutjss-180	38	53	account	account	NOUN
esutjss-180	38	54	management	management	NOUN
esutjss-180	38	55	of	of	ADP
esutjss-180	38	56	all	all	DET
esutjss-180	38	57	federal	federal	ADJ
esutjss-180	38	58	government	government	NOUN
esutjss-180	38	59	mdas	mda	NOUN
esutjss-180	38	60	.	.	PUNCT
esutjss-180	39	1	a	a	DET
esutjss-180	39	2	treasury	treasury	PROPN
esutjss-180	39	3	single	single	ADJ
esutjss-180	39	4	account	account	NOUN
esutjss-180	39	5	(	(	PUNCT
esutjss-180	39	6	tsa	tsa	PROPN
esutjss-180	39	7	)	)	PUNCT
esutjss-180	39	8	,	,	PUNCT
esutjss-180	39	9	according	accord	VERB
esutjss-180	39	10	to	to	ADP
esutjss-180	39	11	yusuf	yusuf	PROPN
esutjss-180	39	12	and	and	CCONJ
esutjss-180	39	13	chiejina	chiejina	PROPN
esutjss-180	39	14	(	(	PUNCT
esutjss-180	39	15	2015	2015	NUM
esutjss-180	39	16	)	)	PUNCT
esutjss-180	39	17	,	,	PUNCT
esutjss-180	39	18	is	be	AUX
esutjss-180	39	19	a	a	DET
esutjss-180	39	20	uniform	uniform	ADJ
esutjss-180	39	21	structure	structure	NOUN
esutjss-180	39	22	of	of	ADP
esutjss-180	39	23	government	government	NOUN
esutjss-180	39	24	bank	bank	NOUN
esutjss-180	39	25	accounts	account	NOUN
esutjss-180	39	26	that	that	PRON
esutjss-180	39	27	allows	allow	VERB
esutjss-180	39	28	for	for	ADP
esutjss-180	39	29	consolidation	consolidation	NOUN
esutjss-180	39	30	and	and	CCONJ
esutjss-180	39	31	optimal	optimal	ADJ
esutjss-180	39	32	exploitation	exploitation	NOUN
esutjss-180	39	33	of	of	ADP
esutjss-180	39	34	government	government	NOUN
esutjss-180	39	35	financial	financial	ADJ
esutjss-180	39	36	resources	resource	NOUN
esutjss-180	39	37	.	.	PUNCT
esutjss-180	40	1	former	former	ADJ
esutjss-180	40	2	president	president	PROPN
esutjss-180	40	3	goodluck	goodluck	PROPN
esutjss-180	40	4	ebele	ebele	PROPN
esutjss-180	40	5	jonathan	jonathan	PROPN
esutjss-180	40	6	's	's	PART
esutjss-180	40	7	administration	administration	NOUN
esutjss-180	40	8	set	set	VERB
esutjss-180	40	9	a	a	DET
esutjss-180	40	10	february	february	PROPN
esutjss-180	40	11	2015	2015	NUM
esutjss-180	40	12	deadline	deadline	NOUN
esutjss-180	40	13	for	for	ADP
esutjss-180	40	14	the	the	DET
esutjss-180	40	15	initiative	initiative	NOUN
esutjss-180	40	16	's	's	PART
esutjss-180	40	17	implementation	implementation	NOUN
esutjss-180	40	18	but	but	CCONJ
esutjss-180	40	19	did	do	AUX
esutjss-180	40	20	not	not	PART
esutjss-180	40	21	follow	follow	VERB
esutjss-180	40	22	through	through	ADP
esutjss-180	40	23	due	due	ADP
esutjss-180	40	24	to	to	ADP
esutjss-180	40	25	demands	demand	NOUN
esutjss-180	40	26	,	,	PUNCT
esutjss-180	40	27	particularly	particularly	ADV
esutjss-180	40	28	from	from	ADP
esutjss-180	40	29	the	the	DET
esutjss-180	40	30	banking	banking	NOUN
esutjss-180	40	31	sector	sector	NOUN
esutjss-180	40	32	,	,	PUNCT
esutjss-180	40	33	for	for	ADP
esutjss-180	40	34	fear	fear	NOUN
esutjss-180	40	35	of	of	ADP
esutjss-180	40	36	a	a	DET
esutjss-180	40	37	detrimental	detrimental	ADJ
esutjss-180	40	38	impact	impact	NOUN
esutjss-180	40	39	on	on	ADP
esutjss-180	40	40	the	the	DET
esutjss-180	40	41	economy	economy	NOUN
esutjss-180	40	42	.	.	PUNCT
esutjss-180	41	1	in	in	ADP
esutjss-180	41	2	addition	addition	NOUN
esutjss-180	41	3	,	,	PUNCT
esutjss-180	41	4	as	as	SCONJ
esutjss-180	41	5	expected	expect	VERB
esutjss-180	41	6	,	,	PUNCT
esutjss-180	41	7	the	the	DET
esutjss-180	41	8	committee	committee	NOUN
esutjss-180	41	9	of	of	ADP
esutjss-180	41	10	vice	vice	PROPN
esutjss-180	41	11	chancellors	chancellor	NOUN
esutjss-180	41	12	of	of	ADP
esutjss-180	41	13	federal	federal	ADJ
esutjss-180	41	14	institutions	institution	NOUN
esutjss-180	41	15	recommended	recommend	VERB
esutjss-180	41	16	the	the	DET
esutjss-180	41	17	government	government	NOUN
esutjss-180	41	18	to	to	PART
esutjss-180	41	19	exempt	exempt	VERB
esutjss-180	41	20	institutions	institution	NOUN
esutjss-180	41	21	from	from	ADP
esutjss-180	41	22	the	the	DET
esutjss-180	41	23	tsa	tsa	NOUN
esutjss-180	41	24	policy	policy	NOUN
esutjss-180	41	25	's	's	PART
esutjss-180	41	26	implementation	implementation	NOUN
esutjss-180	41	27	.	.	PUNCT
esutjss-180	42	1	during	during	ADP
esutjss-180	42	2	a	a	DET
esutjss-180	42	3	courtesy	courtesy	NOUN
esutjss-180	42	4	visit	visit	NOUN
esutjss-180	42	5	to	to	ADP
esutjss-180	42	6	the	the	DET
esutjss-180	42	7	then	then	ADV
esutjss-180	42	8	accountant	accountant	NOUN
esutjss-180	42	9	general	general	NOUN
esutjss-180	42	10	of	of	ADP
esutjss-180	42	11	the	the	DET
esutjss-180	42	12	federation	federation	NOUN
esutjss-180	42	13	,	,	PUNCT
esutjss-180	42	14	alhaji	alhaji	PROPN
esutjss-180	42	15	idris	idris	PROPN
esutjss-180	42	16	ahmed	ahmed	PROPN
esutjss-180	42	17	,	,	PUNCT
esutjss-180	42	18	a	a	DET
esutjss-180	42	19	delegation	delegation	NOUN
esutjss-180	42	20	of	of	ADP
esutjss-180	42	21	a	a	DET
esutjss-180	42	22	committee	committee	NOUN
esutjss-180	42	23	led	lead	VERB
esutjss-180	42	24	by	by	ADP
esutjss-180	42	25	professor	professor	NOUN
esutjss-180	42	26	michael	michael	PROPN
esutjss-180	42	27	faborode	faborode	PROPN
esutjss-180	42	28	stated	state	VERB
esutjss-180	42	29	that	that	SCONJ
esutjss-180	42	30	the	the	DET
esutjss-180	42	31	universities	university	NOUN
esutjss-180	42	32	should	should	AUX
esutjss-180	42	33	be	be	AUX
esutjss-180	42	34	viewed	view	VERB
esutjss-180	42	35	as	as	ADP
esutjss-180	42	36	peculiar	peculiar	ADJ
esutjss-180	42	37	establishments	establishment	NOUN
esutjss-180	42	38	because	because	SCONJ
esutjss-180	42	39	of	of	ADP
esutjss-180	42	40	their	their	PRON
esutjss-180	42	41	operations	operation	NOUN
esutjss-180	42	42	and	and	CCONJ
esutjss-180	42	43	services	service	NOUN
esutjss-180	42	44	and	and	CCONJ
esutjss-180	42	45	should	should	AUX
esutjss-180	42	46	not	not	PART
esutjss-180	42	47	be	be	AUX
esutjss-180	42	48	treated	treat	VERB
esutjss-180	42	49	as	as	ADP
esutjss-180	42	50	public	public	ADJ
esutjss-180	42	51	services	service	NOUN
esutjss-180	42	52	or	or	CCONJ
esutjss-180	42	53	classified	classify	VERB
esutjss-180	42	54	as	as	ADP
esutjss-180	42	55	revenue	revenue	NOUN
esutjss-180	42	56	-	-	PUNCT
esutjss-180	42	57	generating	generate	VERB
esutjss-180	42	58	organizations	organization	NOUN
esutjss-180	42	59	because	because	SCONJ
esutjss-180	42	60	the	the	DET
esutjss-180	42	61	implementation	implementation	NOUN
esutjss-180	42	62	of	of	ADP
esutjss-180	42	63	tsa	tsa	NOUN
esutjss-180	42	64	in	in	ADP
esutjss-180	42	65	the	the	DET
esutjss-180	42	66	university	university	NOUN
esutjss-180	42	67	system	system	NOUN
esutjss-180	42	68	might	might	AUX
esutjss-180	42	69	stifle	stifle	VERB
esutjss-180	42	70	its	its	PRON
esutjss-180	42	71	efficient	efficient	ADJ
esutjss-180	42	72	operation	operation	NOUN
esutjss-180	42	73	.	.	PUNCT
esutjss-180	43	1	however	however	ADV
esutjss-180	43	2	,	,	PUNCT
esutjss-180	43	3	when	when	SCONJ
esutjss-180	43	4	president	president	PROPN
esutjss-180	43	5	muhammadu	muhammadu	VERB
esutjss-180	43	6	buhari	buhari	PROPN
esutjss-180	43	7	administration	administration	NOUN
esutjss-180	43	8	came	come	VERB
esutjss-180	43	9	on	on	ADP
esutjss-180	43	10	board	board	NOUN
esutjss-180	43	11	,	,	PUNCT
esutjss-180	43	12	the	the	DET
esutjss-180	43	13	treasury	treasury	PROPN
esutjss-180	43	14	single	single	ADJ
esutjss-180	43	15	account	account	NOUN
esutjss-180	43	16	(	(	PUNCT
esutjss-180	43	17	tsa	tsa	PROPN
esutjss-180	43	18	)	)	PUNCT
esutjss-180	43	19	was	be	AUX
esutjss-180	43	20	implemented	implement	VERB
esutjss-180	43	21	.	.	PUNCT
esutjss-180	44	1	105	105	NUM
esutjss-180	44	2	the	the	DET
esutjss-180	44	3	treasury	treasury	PROPN
esutjss-180	44	4	single	single	ADJ
esutjss-180	44	5	account	account	NOUN
esutjss-180	44	6	(	(	PUNCT
esutjss-180	44	7	tsa	tsa	PROPN
esutjss-180	44	8	)	)	PUNCT
esutjss-180	44	9	was	be	AUX
esutjss-180	44	10	created	create	VERB
esutjss-180	44	11	as	as	ADP
esutjss-180	44	12	a	a	DET
esutjss-180	44	13	solution	solution	NOUN
esutjss-180	44	14	to	to	PART
esutjss-180	44	15	control	control	VERB
esutjss-180	44	16	the	the	DET
esutjss-180	44	17	degree	degree	NOUN
esutjss-180	44	18	of	of	ADP
esutjss-180	44	19	openness	openness	NOUN
esutjss-180	44	20	and	and	CCONJ
esutjss-180	44	21	accountability	accountability	NOUN
esutjss-180	44	22	in	in	ADP
esutjss-180	44	23	the	the	DET
esutjss-180	44	24	financial	financial	ADJ
esutjss-180	44	25	resources	resource	NOUN
esutjss-180	44	26	of	of	ADP
esutjss-180	44	27	the	the	DET
esutjss-180	44	28	nigerian	nigerian	ADJ
esutjss-180	44	29	government	government	NOUN
esutjss-180	44	30	.	.	PUNCT
esutjss-180	45	1	tsa	tsa	NOUN
esutjss-180	45	2	also	also	ADV
esutjss-180	45	3	aims	aim	VERB
esutjss-180	45	4	to	to	PART
esutjss-180	45	5	close	close	VERB
esutjss-180	45	6	gaps	gap	NOUN
esutjss-180	45	7	in	in	ADP
esutjss-180	45	8	the	the	DET
esutjss-180	45	9	nigerian	nigerian	ADJ
esutjss-180	45	10	financial	financial	ADJ
esutjss-180	45	11	system	system	NOUN
esutjss-180	45	12	,	,	PUNCT
esutjss-180	45	13	reducing	reduce	VERB
esutjss-180	45	14	fraud	fraud	NOUN
esutjss-180	45	15	and	and	CCONJ
esutjss-180	45	16	corruption	corruption	NOUN
esutjss-180	45	17	.	.	PUNCT
esutjss-180	46	1	according	accord	VERB
esutjss-180	46	2	to	to	ADP
esutjss-180	46	3	olanrewaju	olanrewaju	ADJ
esutjss-180	46	4	(	(	PUNCT
esutjss-180	46	5	2020	2020	NUM
esutjss-180	46	6	)	)	PUNCT
esutjss-180	46	7	,	,	PUNCT
esutjss-180	46	8	it	it	PRON
esutjss-180	46	9	is	be	AUX
esutjss-180	46	10	impossible	impossible	ADJ
esutjss-180	46	11	to	to	PART
esutjss-180	46	12	completely	completely	ADV
esutjss-180	46	13	eradicate	eradicate	VERB
esutjss-180	46	14	fraud	fraud	NOUN
esutjss-180	46	15	.	.	PUNCT
esutjss-180	47	1	since	since	SCONJ
esutjss-180	47	2	many	many	ADJ
esutjss-180	47	3	thieves	thief	NOUN
esutjss-180	47	4	and	and	CCONJ
esutjss-180	47	5	unscrupulous	unscrupulous	ADJ
esutjss-180	47	6	people	people	NOUN
esutjss-180	47	7	are	be	AUX
esutjss-180	47	8	able	able	ADJ
esutjss-180	47	9	to	to	PART
esutjss-180	47	10	get	get	VERB
esutjss-180	47	11	around	around	ADP
esutjss-180	47	12	the	the	DET
esutjss-180	47	13	controls	control	NOUN
esutjss-180	47	14	set	set	VERB
esutjss-180	47	15	up	up	ADP
esutjss-180	47	16	to	to	PART
esutjss-180	47	17	prevent	prevent	VERB
esutjss-180	47	18	them	they	PRON
esutjss-180	47	19	,	,	PUNCT
esutjss-180	47	20	no	no	DET
esutjss-180	47	21	system	system	NOUN
esutjss-180	47	22	is	be	AUX
esutjss-180	47	23	totally	totally	ADV
esutjss-180	47	24	fraud	fraud	NOUN
esutjss-180	47	25	-	-	PUNCT
esutjss-180	47	26	proof	proof	NOUN
esutjss-180	47	27	.	.	PUNCT
esutjss-180	48	1	adeolu	adeolu	PROPN
esutjss-180	48	2	(	(	PUNCT
esutjss-180	48	3	2015	2015	NUM
esutjss-180	48	4	)	)	PUNCT
esutjss-180	48	5	defines	define	VERB
esutjss-180	48	6	the	the	DET
esutjss-180	48	7	treasury	treasury	PROPN
esutjss-180	48	8	single	single	ADJ
esutjss-180	48	9	account	account	NOUN
esutjss-180	48	10	(	(	PUNCT
esutjss-180	48	11	tsa	tsa	PROPN
esutjss-180	48	12	)	)	PUNCT
esutjss-180	48	13	as	as	ADP
esutjss-180	48	14	a	a	DET
esutjss-180	48	15	system	system	NOUN
esutjss-180	48	16	of	of	ADP
esutjss-180	48	17	public	public	ADJ
esutjss-180	48	18	accounting	accounting	NOUN
esutjss-180	48	19	in	in	ADP
esutjss-180	48	20	which	which	PRON
esutjss-180	48	21	all	all	DET
esutjss-180	48	22	government	government	NOUN
esutjss-180	48	23	revenues	revenue	NOUN
esutjss-180	48	24	,	,	PUNCT
esutjss-180	48	25	receipts	receipt	NOUN
esutjss-180	48	26	,	,	PUNCT
esutjss-180	48	27	and	and	CCONJ
esutjss-180	48	28	income	income	NOUN
esutjss-180	48	29	are	be	AUX
esutjss-180	48	30	accumulated	accumulate	VERB
esutjss-180	48	31	into	into	ADP
esutjss-180	48	32	a	a	DET
esutjss-180	48	33	single	single	ADJ
esutjss-180	48	34	account	account	NOUN
esutjss-180	48	35	that	that	PRON
esutjss-180	48	36	is	be	AUX
esutjss-180	48	37	typically	typically	ADV
esutjss-180	48	38	kept	keep	VERB
esutjss-180	48	39	by	by	ADP
esutjss-180	48	40	the	the	DET
esutjss-180	48	41	apex	apex	PROPN
esutjss-180	48	42	bank	bank	PROPN
esutjss-180	48	43	,	,	PUNCT
esutjss-180	48	44	the	the	DET
esutjss-180	48	45	cbn	cbn	PROPN
esutjss-180	48	46	,	,	PUNCT
esutjss-180	48	47	and	and	CCONJ
esutjss-180	48	48	through	through	ADP
esutjss-180	48	49	which	which	PRON
esutjss-180	48	50	all	all	DET
esutjss-180	48	51	payments	payment	NOUN
esutjss-180	48	52	are	be	AUX
esutjss-180	48	53	also	also	ADV
esutjss-180	48	54	made	make	VERB
esutjss-180	48	55	.	.	PUNCT
esutjss-180	49	1	treasury	treasury	PROPN
esutjss-180	49	2	single	single	ADJ
esutjss-180	49	3	account	account	NOUN
esutjss-180	49	4	is	be	AUX
esutjss-180	49	5	seen	see	VERB
esutjss-180	49	6	by	by	ADP
esutjss-180	49	7	the	the	DET
esutjss-180	49	8	government	government	NOUN
esutjss-180	49	9	as	as	ADP
esutjss-180	49	10	a	a	DET
esutjss-180	49	11	helpful	helpful	ADJ
esutjss-180	49	12	tool	tool	NOUN
esutjss-180	49	13	to	to	PART
esutjss-180	49	14	create	create	VERB
esutjss-180	49	15	centralized	centralized	ADJ
esutjss-180	49	16	control	control	NOUN
esutjss-180	49	17	over	over	ADP
esutjss-180	49	18	its	its	PRON
esutjss-180	49	19	revenue	revenue	NOUN
esutjss-180	49	20	through	through	ADP
esutjss-180	49	21	efficient	efficient	ADJ
esutjss-180	49	22	cash	cash	NOUN
esutjss-180	49	23	management	management	NOUN
esutjss-180	49	24	.	.	PUNCT
esutjss-180	50	1	it	it	PRON
esutjss-180	50	2	improves	improve	VERB
esutjss-180	50	3	accountability	accountability	NOUN
esutjss-180	50	4	and	and	CCONJ
esutjss-180	50	5	makes	make	VERB
esutjss-180	50	6	it	it	PRON
esutjss-180	50	7	possible	possible	ADJ
esutjss-180	50	8	for	for	SCONJ
esutjss-180	50	9	the	the	DET
esutjss-180	50	10	government	government	NOUN
esutjss-180	50	11	to	to	PART
esutjss-180	50	12	access	access	VERB
esutjss-180	50	13	the	the	DET
esutjss-180	50	14	daily	daily	ADJ
esutjss-180	50	15	account	account	NOUN
esutjss-180	50	16	balance	balance	NOUN
esutjss-180	50	17	and	and	CCONJ
esutjss-180	50	18	account	account	NOUN
esutjss-180	50	19	information	information	NOUN
esutjss-180	50	20	(	(	PUNCT
esutjss-180	50	21	akande	akande	PROPN
esutjss-180	50	22	,	,	PUNCT
esutjss-180	50	23	2015	2015	NUM
esutjss-180	50	24	)	)	PUNCT
esutjss-180	50	25	.	.	PUNCT
esutjss-180	51	1	a	a	DET
esutjss-180	51	2	treasury	treasury	PROPN
esutjss-180	51	3	single	single	ADJ
esutjss-180	51	4	account	account	NOUN
esutjss-180	51	5	,	,	PUNCT
esutjss-180	51	6	according	accord	VERB
esutjss-180	51	7	to	to	ADP
esutjss-180	51	8	yusuf	yusuf	PROPN
esutjss-180	51	9	and	and	CCONJ
esutjss-180	51	10	chiejina	chiejina	PROPN
esutjss-180	51	11	(	(	PUNCT
esutjss-180	51	12	2015	2015	NUM
esutjss-180	51	13	)	)	PUNCT
esutjss-180	51	14	,	,	PUNCT
esutjss-180	51	15	is	be	AUX
esutjss-180	51	16	a	a	DET
esutjss-180	51	17	uniform	uniform	ADJ
esutjss-180	51	18	structure	structure	NOUN
esutjss-180	51	19	of	of	ADP
esutjss-180	51	20	government	government	NOUN
esutjss-180	51	21	bank	bank	NOUN
esutjss-180	51	22	accounts	account	NOUN
esutjss-180	51	23	that	that	PRON
esutjss-180	51	24	enables	enable	VERB
esutjss-180	51	25	consolidation	consolidation	NOUN
esutjss-180	51	26	and	and	CCONJ
esutjss-180	51	27	optimal	optimal	ADJ
esutjss-180	51	28	use	use	NOUN
esutjss-180	51	29	of	of	ADP
esutjss-180	51	30	government	government	NOUN
esutjss-180	51	31	financial	financial	ADJ
esutjss-180	51	32	resources	resource	NOUN
esutjss-180	51	33	.	.	PUNCT
esutjss-180	52	1	it	it	PRON
esutjss-180	52	2	is	be	AUX
esutjss-180	52	3	a	a	DET
esutjss-180	52	4	bank	bank	NOUN
esutjss-180	52	5	account	account	NOUN
esutjss-180	52	6	,	,	PUNCT
esutjss-180	52	7	or	or	CCONJ
esutjss-180	52	8	group	group	NOUN
esutjss-180	52	9	of	of	ADP
esutjss-180	52	10	connected	connected	ADJ
esutjss-180	52	11	bank	bank	NOUN
esutjss-180	52	12	accounts	account	NOUN
esutjss-180	52	13	,	,	PUNCT
esutjss-180	52	14	through	through	ADP
esutjss-180	52	15	which	which	PRON
esutjss-180	52	16	the	the	DET
esutjss-180	52	17	government	government	NOUN
esutjss-180	52	18	conducts	conduct	VERB
esutjss-180	52	19	all	all	DET
esutjss-180	52	20	transactions	transaction	NOUN
esutjss-180	52	21	and	and	CCONJ
esutjss-180	52	22	receives	receive	VERB
esutjss-180	52	23	a	a	DET
esutjss-180	52	24	consolidated	consolidated	ADJ
esutjss-180	52	25	picture	picture	NOUN
esutjss-180	52	26	of	of	ADP
esutjss-180	52	27	its	its	PRON
esutjss-180	52	28	cash	cash	NOUN
esutjss-180	52	29	balance	balance	NOUN
esutjss-180	52	30	at	at	ADP
esutjss-180	52	31	any	any	DET
esutjss-180	52	32	given	give	VERB
esutjss-180	52	33	time	time	NOUN
esutjss-180	52	34	.	.	PUNCT
esutjss-180	53	1	according	accord	VERB
esutjss-180	53	2	to	to	ADP
esutjss-180	53	3	jegede	jegede	PROPN
esutjss-180	53	4	(	(	PUNCT
esutjss-180	53	5	2015	2015	NUM
esutjss-180	53	6	)	)	PUNCT
esutjss-180	53	7	,	,	PUNCT
esutjss-180	53	8	the	the	DET
esutjss-180	53	9	treasury	treasury	PROPN
esutjss-180	53	10	single	single	ADJ
esutjss-180	53	11	account	account	NOUN
esutjss-180	53	12	integrates	integrate	NOUN
esutjss-180	53	13	all	all	DET
esutjss-180	53	14	government	government	NOUN
esutjss-180	53	15	accounts	account	VERB
esutjss-180	53	16	through	through	ADP
esutjss-180	53	17	a	a	DET
esutjss-180	53	18	single	single	ADJ
esutjss-180	53	19	treasury	treasury	NOUN
esutjss-180	53	20	account	account	NOUN
esutjss-180	53	21	,	,	PUNCT
esutjss-180	53	22	making	make	VERB
esutjss-180	53	23	it	it	PRON
esutjss-180	53	24	possible	possible	ADJ
esutjss-180	53	25	to	to	PART
esutjss-180	53	26	prevent	prevent	VERB
esutjss-180	53	27	income	income	NOUN
esutjss-180	53	28	loss	loss	NOUN
esutjss-180	53	29	and	and	CCONJ
esutjss-180	53	30	management	management	NOUN
esutjss-180	53	31	by	by	ADP
esutjss-180	53	32	revenue	revenue	NOUN
esutjss-180	53	33	-	-	PUNCT
esutjss-180	53	34	generating	generate	VERB
esutjss-180	53	35	agencies	agency	NOUN
esutjss-180	53	36	.	.	PUNCT
esutjss-180	54	1	it	it	PRON
esutjss-180	54	2	was	be	AUX
esutjss-180	54	3	created	create	VERB
esutjss-180	54	4	to	to	PART
esutjss-180	54	5	restrict	restrict	VERB
esutjss-180	54	6	financial	financial	ADJ
esutjss-180	54	7	leakages	leakage	NOUN
esutjss-180	54	8	and	and	CCONJ
esutjss-180	54	9	prevent	prevent	VERB
esutjss-180	54	10	misuse	misuse	NOUN
esutjss-180	54	11	of	of	ADP
esutjss-180	54	12	the	the	DET
esutjss-180	54	13	government	government	NOUN
esutjss-180	54	14	's	's	PART
esutjss-180	54	15	revenue	revenue	NOUN
esutjss-180	54	16	.	.	PUNCT
esutjss-180	55	1	additionally	additionally	ADV
esutjss-180	55	2	,	,	PUNCT
esutjss-180	55	3	according	accord	VERB
esutjss-180	55	4	to	to	ADP
esutjss-180	55	5	onyewuchi	onyewuchi	PROPN
esutjss-180	55	6	(	(	PUNCT
esutjss-180	55	7	2015	2015	NUM
esutjss-180	55	8	)	)	PUNCT
esutjss-180	55	9	,	,	PUNCT
esutjss-180	55	10	tsa	tsa	NOUN
esutjss-180	55	11	can	can	AUX
esutjss-180	55	12	be	be	AUX
esutjss-180	55	13	thought	think	VERB
esutjss-180	55	14	of	of	ADP
esutjss-180	55	15	as	as	ADP
esutjss-180	55	16	a	a	DET
esutjss-180	55	17	network	network	NOUN
esutjss-180	55	18	of	of	ADP
esutjss-180	55	19	subsidiary	subsidiary	NOUN
esutjss-180	55	20	accounts	account	NOUN
esutjss-180	55	21	connected	connect	VERB
esutjss-180	55	22	to	to	ADP
esutjss-180	55	23	a	a	DET
esutjss-180	55	24	main	main	ADJ
esutjss-180	55	25	account	account	NOUN
esutjss-180	55	26	,	,	PUNCT
esutjss-180	55	27	with	with	ADP
esutjss-180	55	28	transactions	transaction	NOUN
esutjss-180	55	29	occurring	occur	VERB
esutjss-180	55	30	in	in	ADP
esutjss-180	55	31	the	the	DET
esutjss-180	55	32	subsidiary	subsidiary	NOUN
esutjss-180	55	33	accounts	account	NOUN
esutjss-180	55	34	but	but	CCONJ
esutjss-180	55	35	closing	closing	NOUN
esutjss-180	55	36	balances	balance	NOUN
esutjss-180	55	37	being	be	AUX
esutjss-180	55	38	transferred	transfer	VERB
esutjss-180	55	39	to	to	ADP
esutjss-180	55	40	the	the	DET
esutjss-180	55	41	main	main	ADJ
esutjss-180	55	42	account	account	NOUN
esutjss-180	55	43	at	at	ADP
esutjss-180	55	44	the	the	DET
esutjss-180	55	45	end	end	NOUN
esutjss-180	55	46	of	of	ADP
esutjss-180	55	47	each	each	DET
esutjss-180	55	48	business	business	NOUN
esutjss-180	55	49	day	day	NOUN
esutjss-180	55	50	.	.	PUNCT
esutjss-180	56	1	igbekoyi	igbekoyi	PROPN
esutjss-180	56	2	and	and	CCONJ
esutjss-180	56	3	agbaje	agbaje	NOUN
esutjss-180	56	4	(	(	PUNCT
esutjss-180	56	5	2017	2017	NUM
esutjss-180	56	6	)	)	PUNCT
esutjss-180	56	7	evaluated	evaluate	VERB
esutjss-180	56	8	how	how	SCONJ
esutjss-180	56	9	the	the	DET
esutjss-180	56	10	adoption	adoption	NOUN
esutjss-180	56	11	of	of	ADP
esutjss-180	56	12	the	the	DET
esutjss-180	56	13	treasury	treasury	PROPN
esutjss-180	56	14	single	single	ADJ
esutjss-180	56	15	account	account	NOUN
esutjss-180	56	16	will	will	AUX
esutjss-180	56	17	affect	affect	VERB
esutjss-180	56	18	openness	openness	NOUN
esutjss-180	56	19	and	and	CCONJ
esutjss-180	56	20	accountability	accountability	NOUN
esutjss-180	56	21	in	in	ADP
esutjss-180	56	22	the	the	DET
esutjss-180	56	23	public	public	ADJ
esutjss-180	56	24	sector	sector	NOUN
esutjss-180	56	25	.	.	PUNCT
esutjss-180	57	1	the	the	DET
esutjss-180	57	2	study	study	NOUN
esutjss-180	57	3	includes	include	VERB
esutjss-180	57	4	570	570	NUM
esutjss-180	57	5	ministries	ministry	NOUN
esutjss-180	57	6	,	,	PUNCT
esutjss-180	57	7	departments	department	NOUN
esutjss-180	57	8	,	,	PUNCT
esutjss-180	57	9	and	and	CCONJ
esutjss-180	57	10	agencies	agency	NOUN
esutjss-180	57	11	(	(	PUNCT
esutjss-180	57	12	mdas	mda	NOUN
esutjss-180	57	13	)	)	PUNCT
esutjss-180	57	14	in	in	ADP
esutjss-180	57	15	the	the	DET
esutjss-180	57	16	public	public	ADJ
esutjss-180	57	17	sector	sector	NOUN
esutjss-180	57	18	,	,	PUNCT
esutjss-180	57	19	with	with	ADP
esutjss-180	57	20	a	a	DET
esutjss-180	57	21	sample	sample	NOUN
esutjss-180	57	22	size	size	NOUN
esutjss-180	57	23	of	of	ADP
esutjss-180	57	24	ten	ten	NUM
esutjss-180	57	25	(	(	PUNCT
esutjss-180	57	26	10	10	NUM
esutjss-180	57	27	)	)	PUNCT
esutjss-180	57	28	mdas	mda	NOUN
esutjss-180	57	29	selected	select	VERB
esutjss-180	57	30	using	use	VERB
esutjss-180	57	31	a	a	DET
esutjss-180	57	32	purposive	purposive	ADJ
esutjss-180	57	33	selection	selection	NOUN
esutjss-180	57	34	technique	technique	NOUN
esutjss-180	57	35	that	that	PRON
esutjss-180	57	36	are	be	AUX
esutjss-180	57	37	active	active	ADJ
esutjss-180	57	38	in	in	ADP
esutjss-180	57	39	revenue	revenue	NOUN
esutjss-180	57	40	generation	generation	NOUN
esutjss-180	57	41	.	.	PUNCT
esutjss-180	58	1	the	the	DET
esutjss-180	58	2	study	study	NOUN
esutjss-180	58	3	included	include	VERB
esutjss-180	58	4	both	both	CCONJ
esutjss-180	58	5	descriptive	descriptive	ADJ
esutjss-180	58	6	and	and	CCONJ
esutjss-180	58	7	inferential	inferential	ADJ
esutjss-180	58	8	analysis	analysis	NOUN
esutjss-180	58	9	.	.	PUNCT
esutjss-180	59	1	the	the	DET
esutjss-180	59	2	outcome	outcome	NOUN
esutjss-180	59	3	demonstrated	demonstrate	VERB
esutjss-180	59	4	that	that	SCONJ
esutjss-180	59	5	the	the	DET
esutjss-180	59	6	treasury	treasury	PROPN
esutjss-180	59	7	single	single	ADJ
esutjss-180	59	8	account	account	NOUN
esutjss-180	59	9	significantly	significantly	ADV
esutjss-180	59	10	reduces	reduce	VERB
esutjss-180	59	11	financial	financial	ADJ
esutjss-180	59	12	leakages	leakage	NOUN
esutjss-180	59	13	,	,	PUNCT
esutjss-180	59	14	increases	increase	VERB
esutjss-180	59	15	transparency	transparency	NOUN
esutjss-180	59	16	,	,	PUNCT
esutjss-180	59	17	and	and	CCONJ
esutjss-180	59	18	prevents	prevent	VERB
esutjss-180	59	19	financial	financial	ADJ
esutjss-180	59	20	theft	theft	NOUN
esutjss-180	59	21	.	.	PUNCT
esutjss-180	60	1	in	in	ADP
esutjss-180	60	2	order	order	NOUN
esutjss-180	60	3	to	to	PART
esutjss-180	60	4	determine	determine	VERB
esutjss-180	60	5	the	the	DET
esutjss-180	60	6	effect	effect	NOUN
esutjss-180	60	7	of	of	ADP
esutjss-180	60	8	the	the	DET
esutjss-180	60	9	treasury	treasury	PROPN
esutjss-180	60	10	single	single	ADJ
esutjss-180	60	11	account	account	NOUN
esutjss-180	60	12	on	on	ADP
esutjss-180	60	13	the	the	DET
esutjss-180	60	14	nigerian	nigerian	ADJ
esutjss-180	60	15	economy	economy	NOUN
esutjss-180	60	16	,	,	PUNCT
esutjss-180	60	17	oguntodu	oguntodu	NOUN
esutjss-180	60	18	et	et	PROPN
esutjss-180	60	19	al	al	PROPN
esutjss-180	60	20	.	.	PUNCT
esutjss-180	61	1	(	(	PUNCT
esutjss-180	61	2	2016	2016	NUM
esutjss-180	61	3	)	)	PUNCT
esutjss-180	61	4	conducted	conduct	VERB
esutjss-180	61	5	research	research	NOUN
esutjss-180	61	6	.	.	PUNCT
esutjss-180	62	1	the	the	DET
esutjss-180	62	2	central	central	ADJ
esutjss-180	62	3	bank	bank	PROPN
esutjss-180	62	4	of	of	ADP
esutjss-180	62	5	nigeria	nigeria	PROPN
esutjss-180	62	6	statistical	statistical	ADJ
esutjss-180	62	7	bulletin	bulletin	NOUN
esutjss-180	62	8	(	(	PUNCT
esutjss-180	62	9	1999–2015	1999–2015	NUM
esutjss-180	62	10	)	)	PUNCT
esutjss-180	62	11	was	be	AUX
esutjss-180	62	12	examined	examine	VERB
esutjss-180	62	13	using	use	VERB
esutjss-180	62	14	the	the	DET
esutjss-180	62	15	ordinary	ordinary	ADJ
esutjss-180	62	16	least	least	ADJ
esutjss-180	62	17	square	square	ADJ
esutjss-180	62	18	estimator	estimator	NOUN
esutjss-180	62	19	.	.	PUNCT
esutjss-180	63	1	to	to	ADP
esutjss-180	63	2	this	this	DET
esutjss-180	63	3	end	end	NOUN
esutjss-180	63	4	,	,	PUNCT
esutjss-180	63	5	an	an	DET
esutjss-180	63	6	106	106	NUM
esutjss-180	63	7	empirical	empirical	ADJ
esutjss-180	63	8	investigation	investigation	NOUN
esutjss-180	63	9	of	of	ADP
esutjss-180	63	10	the	the	DET
esutjss-180	63	11	connection	connection	NOUN
esutjss-180	63	12	between	between	ADP
esutjss-180	63	13	nigeria	nigeria	PROPN
esutjss-180	63	14	's	's	PART
esutjss-180	63	15	economic	economic	ADJ
esutjss-180	63	16	performance	performance	NOUN
esutjss-180	63	17	and	and	CCONJ
esutjss-180	63	18	the	the	DET
esutjss-180	63	19	treasury	treasury	PROPN
esutjss-180	63	20	single	single	ADJ
esutjss-180	63	21	account	account	NOUN
esutjss-180	63	22	was	be	AUX
esutjss-180	63	23	conducted	conduct	VERB
esutjss-180	63	24	.	.	PUNCT
esutjss-180	64	1	time	time	PROPN
esutjss-180	64	2	series	series	PROPN
esutjss-180	64	3	data	datum	NOUN
esutjss-180	64	4	were	be	AUX
esutjss-180	64	5	used	use	VERB
esutjss-180	64	6	in	in	ADP
esutjss-180	64	7	the	the	DET
esutjss-180	64	8	research	research	NOUN
esutjss-180	64	9	to	to	PART
esutjss-180	64	10	gather	gather	VERB
esutjss-180	64	11	information	information	NOUN
esutjss-180	64	12	due	due	ADP
esutjss-180	64	13	to	to	ADP
esutjss-180	64	14	the	the	DET
esutjss-180	64	15	utilization	utilization	NOUN
esutjss-180	64	16	of	of	ADP
esutjss-180	64	17	sets	set	NOUN
esutjss-180	64	18	of	of	ADP
esutjss-180	64	19	economic	economic	ADJ
esutjss-180	64	20	indicators	indicator	NOUN
esutjss-180	64	21	spanning	span	VERB
esutjss-180	64	22	17	17	NUM
esutjss-180	64	23	years	year	NOUN
esutjss-180	64	24	.	.	PUNCT
esutjss-180	65	1	based	base	VERB
esutjss-180	65	2	on	on	ADP
esutjss-180	65	3	the	the	DET
esutjss-180	65	4	unified	unified	ADJ
esutjss-180	65	5	data	datum	NOUN
esutjss-180	65	6	published	publish	VERB
esutjss-180	65	7	in	in	ADP
esutjss-180	65	8	the	the	DET
esutjss-180	65	9	central	central	ADJ
esutjss-180	65	10	bank	bank	PROPN
esutjss-180	65	11	of	of	ADP
esutjss-180	65	12	nigeria	nigeria	PROPN
esutjss-180	65	13	's	's	PART
esutjss-180	65	14	(	(	PUNCT
esutjss-180	65	15	cbn	cbn	PROPN
esutjss-180	65	16	)	)	PUNCT
esutjss-180	65	17	statistical	statistical	ADJ
esutjss-180	65	18	bulletin	bulletin	NOUN
esutjss-180	65	19	for	for	ADP
esutjss-180	65	20	the	the	DET
esutjss-180	65	21	year	year	NOUN
esutjss-180	65	22	2015	2015	NUM
esutjss-180	65	23	,	,	PUNCT
esutjss-180	65	24	the	the	DET
esutjss-180	65	25	population	population	NOUN
esutjss-180	65	26	of	of	ADP
esutjss-180	65	27	the	the	DET
esutjss-180	65	28	study	study	NOUN
esutjss-180	65	29	was	be	AUX
esutjss-180	65	30	established	establish	VERB
esutjss-180	65	31	.	.	PUNCT
esutjss-180	66	1	we	we	PRON
esutjss-180	66	2	used	use	VERB
esutjss-180	66	3	secondary	secondary	ADJ
esutjss-180	66	4	data	datum	NOUN
esutjss-180	66	5	.	.	PUNCT
esutjss-180	67	1	for	for	ADP
esutjss-180	67	2	each	each	DET
esutjss-180	67	3	variable	variable	NOUN
esutjss-180	67	4	,	,	PUNCT
esutjss-180	67	5	the	the	DET
esutjss-180	67	6	necessary	necessary	ADJ
esutjss-180	67	7	data	datum	NOUN
esutjss-180	67	8	were	be	AUX
esutjss-180	67	9	gathered	gather	VERB
esutjss-180	67	10	between	between	ADP
esutjss-180	67	11	the	the	DET
esutjss-180	67	12	years	year	NOUN
esutjss-180	67	13	1999	1999	NUM
esutjss-180	67	14	and	and	CCONJ
esutjss-180	67	15	2015	2015	NUM
esutjss-180	67	16	.	.	PUNCT
esutjss-180	68	1	regression	regression	NOUN
esutjss-180	68	2	was	be	AUX
esutjss-180	68	3	essentially	essentially	ADV
esutjss-180	68	4	the	the	DET
esutjss-180	68	5	analysis	analysis	NOUN
esutjss-180	68	6	method	method	NOUN
esutjss-180	68	7	used	use	VERB
esutjss-180	68	8	to	to	PART
esutjss-180	68	9	evaluate	evaluate	VERB
esutjss-180	68	10	their	their	PRON
esutjss-180	68	11	work	work	NOUN
esutjss-180	68	12	.	.	PUNCT
esutjss-180	69	1	the	the	DET
esutjss-180	69	2	appropriate	appropriate	ADJ
esutjss-180	69	3	analysis	analysis	NOUN
esutjss-180	69	4	to	to	PART
esutjss-180	69	5	ascertain	ascertain	VERB
esutjss-180	69	6	the	the	DET
esutjss-180	69	7	relationship	relationship	NOUN
esutjss-180	69	8	between	between	ADP
esutjss-180	69	9	the	the	DET
esutjss-180	69	10	dependent	dependent	ADJ
esutjss-180	69	11	and	and	CCONJ
esutjss-180	69	12	independent	independent	ADJ
esutjss-180	69	13	variables	variable	NOUN
esutjss-180	69	14	was	be	AUX
esutjss-180	69	15	conducted	conduct	VERB
esutjss-180	69	16	using	use	VERB
esutjss-180	69	17	the	the	DET
esutjss-180	69	18	e	e	NOUN
esutjss-180	69	19	-	-	NOUN
esutjss-180	69	20	views	views	ADJ
esutjss-180	69	21	statistical	statistical	ADJ
esutjss-180	69	22	program	program	NOUN
esutjss-180	69	23	.	.	PUNCT
esutjss-180	70	1	the	the	DET
esutjss-180	70	2	outcome	outcome	NOUN
esutjss-180	70	3	demonstrates	demonstrate	VERB
esutjss-180	70	4	that	that	SCONJ
esutjss-180	70	5	the	the	DET
esutjss-180	70	6	treasury	treasury	PROPN
esutjss-180	70	7	single	single	ADJ
esutjss-180	70	8	account	account	NOUN
esutjss-180	70	9	positively	positively	ADV
esutjss-180	70	10	and	and	CCONJ
esutjss-180	70	11	significantly	significantly	ADV
esutjss-180	70	12	affects	affect	VERB
esutjss-180	70	13	the	the	DET
esutjss-180	70	14	nation	nation	NOUN
esutjss-180	70	15	's	's	PART
esutjss-180	70	16	economic	economic	ADJ
esutjss-180	70	17	expansion	expansion	NOUN
esutjss-180	70	18	.	.	PUNCT
esutjss-180	71	1	in	in	ADP
esutjss-180	71	2	a	a	DET
esutjss-180	71	3	similar	similar	ADJ
esutjss-180	71	4	vein	vein	NOUN
esutjss-180	71	5	,	,	PUNCT
esutjss-180	71	6	yusuf	yusuf	PROPN
esutjss-180	71	7	(	(	PUNCT
esutjss-180	71	8	2016	2016	NUM
esutjss-180	71	9	)	)	PUNCT
esutjss-180	71	10	conducted	conduct	VERB
esutjss-180	71	11	research	research	NOUN
esutjss-180	71	12	on	on	ADP
esutjss-180	71	13	the	the	DET
esutjss-180	71	14	impact	impact	NOUN
esutjss-180	71	15	of	of	ADP
esutjss-180	71	16	the	the	DET
esutjss-180	71	17	treasury	treasury	PROPN
esutjss-180	71	18	single	single	ADJ
esutjss-180	71	19	account	account	NOUN
esutjss-180	71	20	on	on	ADP
esutjss-180	71	21	nigeria	nigeria	PROPN
esutjss-180	71	22	's	's	PART
esutjss-180	71	23	public	public	ADJ
esutjss-180	71	24	financial	financial	ADJ
esutjss-180	71	25	management	management	NOUN
esutjss-180	71	26	.	.	PUNCT
esutjss-180	72	1	the	the	DET
esutjss-180	72	2	study	study	NOUN
esutjss-180	72	3	's	's	PART
esutjss-180	72	4	main	main	ADJ
esutjss-180	72	5	goal	goal	NOUN
esutjss-180	72	6	was	be	AUX
esutjss-180	72	7	to	to	PART
esutjss-180	72	8	assess	assess	VERB
esutjss-180	72	9	how	how	SCONJ
esutjss-180	72	10	well	well	ADV
esutjss-180	72	11	the	the	DET
esutjss-180	72	12	tsa	tsa	NOUN
esutjss-180	72	13	can	can	AUX
esutjss-180	72	14	prevent	prevent	VERB
esutjss-180	72	15	financial	financial	ADJ
esutjss-180	72	16	leaks	leak	NOUN
esutjss-180	72	17	and	and	CCONJ
esutjss-180	72	18	fosters	foster	VERB
esutjss-180	72	19	accountability	accountability	NOUN
esutjss-180	72	20	and	and	CCONJ
esutjss-180	72	21	openness	openness	NOUN
esutjss-180	72	22	in	in	ADP
esutjss-180	72	23	public	public	ADJ
esutjss-180	72	24	finance	finance	NOUN
esutjss-180	72	25	management	management	NOUN
esutjss-180	72	26	practices	practice	NOUN
esutjss-180	72	27	.	.	PUNCT
esutjss-180	73	1	workers	worker	NOUN
esutjss-180	73	2	at	at	ADP
esutjss-180	73	3	mdas	mda	NOUN
esutjss-180	73	4	'	'	PART
esutjss-180	73	5	finance	finance	NOUN
esutjss-180	73	6	departments	department	NOUN
esutjss-180	73	7	in	in	ADP
esutjss-180	73	8	bauchi	bauchi	ADJ
esutjss-180	73	9	state	state	NOUN
esutjss-180	73	10	make	make	VERB
esutjss-180	73	11	up	up	ADP
esutjss-180	73	12	the	the	DET
esutjss-180	73	13	sample	sample	NOUN
esutjss-180	73	14	population	population	NOUN
esutjss-180	73	15	employed	employ	VERB
esutjss-180	73	16	in	in	ADP
esutjss-180	73	17	the	the	DET
esutjss-180	73	18	study	study	NOUN
esutjss-180	73	19	.	.	PUNCT
esutjss-180	74	1	out	out	ADP
esutjss-180	74	2	of	of	ADP
esutjss-180	74	3	the	the	DET
esutjss-180	74	4	population	population	NOUN
esutjss-180	74	5	,	,	PUNCT
esutjss-180	74	6	72	72	NUM
esutjss-180	74	7	workers	worker	NOUN
esutjss-180	74	8	in	in	ADP
esutjss-180	74	9	total	total	NOUN
esutjss-180	74	10	were	be	AUX
esutjss-180	74	11	chosen	choose	VERB
esutjss-180	74	12	for	for	ADP
esutjss-180	74	13	the	the	DET
esutjss-180	74	14	study	study	NOUN
esutjss-180	74	15	.	.	PUNCT
esutjss-180	75	1	primary	primary	ADJ
esutjss-180	75	2	sources	source	NOUN
esutjss-180	75	3	were	be	AUX
esutjss-180	75	4	used	use	VERB
esutjss-180	75	5	to	to	PART
esutjss-180	75	6	gather	gather	VERB
esutjss-180	75	7	the	the	DET
esutjss-180	75	8	data	datum	NOUN
esutjss-180	75	9	for	for	ADP
esutjss-180	75	10	the	the	DET
esutjss-180	75	11	study	study	NOUN
esutjss-180	75	12	.	.	PUNCT
esutjss-180	76	1	to	to	PART
esutjss-180	76	2	achieve	achieve	VERB
esutjss-180	76	3	the	the	DET
esutjss-180	76	4	research	research	NOUN
esutjss-180	76	5	goals	goal	NOUN
esutjss-180	76	6	,	,	PUNCT
esutjss-180	76	7	statistical	statistical	ADJ
esutjss-180	76	8	testing	testing	NOUN
esutjss-180	76	9	of	of	ADP
esutjss-180	76	10	the	the	DET
esutjss-180	76	11	hypotheses	hypothesis	NOUN
esutjss-180	76	12	was	be	AUX
esutjss-180	76	13	done	do	VERB
esutjss-180	76	14	using	use	VERB
esutjss-180	76	15	spss	spss	PROPN
esutjss-180	76	16	.	.	PUNCT
esutjss-180	77	1	from	from	ADP
esutjss-180	77	2	the	the	DET
esutjss-180	77	3	findings	finding	NOUN
esutjss-180	77	4	,	,	PUNCT
esutjss-180	77	5	it	it	PRON
esutjss-180	77	6	was	be	AUX
esutjss-180	77	7	revealed	reveal	VERB
esutjss-180	77	8	that	that	SCONJ
esutjss-180	77	9	about	about	ADV
esutjss-180	77	10	70	70	NUM
esutjss-180	77	11	%	%	NOUN
esutjss-180	77	12	of	of	ADP
esutjss-180	77	13	the	the	DET
esutjss-180	77	14	respondents	respondent	NOUN
esutjss-180	77	15	agreed	agree	VERB
esutjss-180	77	16	with	with	ADP
esutjss-180	77	17	the	the	DET
esutjss-180	77	18	fact	fact	NOUN
esutjss-180	77	19	that	that	SCONJ
esutjss-180	77	20	introduction	introduction	NOUN
esutjss-180	77	21	of	of	ADP
esutjss-180	77	22	account	account	NOUN
esutjss-180	77	23	processes	process	NOUN
esutjss-180	77	24	largely	largely	ADV
esutjss-180	77	25	increase	increase	VERB
esutjss-180	77	26	the	the	DET
esutjss-180	77	27	profit	profit	NOUN
esutjss-180	77	28	margins	margin	NOUN
esutjss-180	77	29	for	for	ADP
esutjss-180	77	30	the	the	DET
esutjss-180	77	31	business	business	NOUN
esutjss-180	77	32	.	.	PUNCT
esutjss-180	78	1	ocheni	ocheni	PROPN
esutjss-180	78	2	(	(	PUNCT
esutjss-180	78	3	2016	2016	NUM
esutjss-180	78	4	)	)	PUNCT
esutjss-180	78	5	conducted	conduct	VERB
esutjss-180	78	6	research	research	NOUN
esutjss-180	78	7	on	on	ADP
esutjss-180	78	8	the	the	DET
esutjss-180	78	9	treasury	treasury	PROPN
esutjss-180	78	10	single	single	ADJ
esutjss-180	78	11	account	account	NOUN
esutjss-180	78	12	(	(	PUNCT
esutjss-180	78	13	tsa	tsa	PROPN
esutjss-180	78	14	)	)	PUNCT
esutjss-180	78	15	as	as	ADP
esutjss-180	78	16	a	a	DET
esutjss-180	78	17	driving	drive	VERB
esutjss-180	78	18	force	force	NOUN
esutjss-180	78	19	for	for	ADP
esutjss-180	78	20	nigerian	nigerian	ADJ
esutjss-180	78	21	public	public	ADJ
esutjss-180	78	22	financial	financial	ADJ
esutjss-180	78	23	management	management	NOUN
esutjss-180	78	24	.	.	PUNCT
esutjss-180	79	1	when	when	SCONJ
esutjss-180	79	2	evaluating	evaluate	VERB
esutjss-180	79	3	the	the	DET
esutjss-180	79	4	data	datum	NOUN
esutjss-180	79	5	,	,	PUNCT
esutjss-180	79	6	ocheni	ocheni	PROPN
esutjss-180	79	7	used	use	VERB
esutjss-180	79	8	the	the	DET
esutjss-180	79	9	mean	mean	ADJ
esutjss-180	79	10	and	and	CCONJ
esutjss-180	79	11	standard	standard	ADJ
esutjss-180	79	12	deviation	deviation	NOUN
esutjss-180	79	13	.	.	PUNCT
esutjss-180	80	1	upon	upon	SCONJ
esutjss-180	80	2	validating	validate	VERB
esutjss-180	80	3	the	the	DET
esutjss-180	80	4	tool	tool	NOUN
esutjss-180	80	5	,	,	PUNCT
esutjss-180	80	6	a	a	DET
esutjss-180	80	7	reliability	reliability	NOUN
esutjss-180	80	8	coefficient	coefficient	NOUN
esutjss-180	80	9	of	of	ADP
esutjss-180	80	10	0.61	0.61	NUM
esutjss-180	80	11	(	(	PUNCT
esutjss-180	80	12	or	or	CCONJ
esutjss-180	80	13	61	61	NUM
esutjss-180	80	14	%	%	NOUN
esutjss-180	80	15	)	)	PUNCT
esutjss-180	80	16	was	be	AUX
esutjss-180	80	17	discovered	discover	VERB
esutjss-180	80	18	.	.	PUNCT
esutjss-180	81	1	the	the	DET
esutjss-180	81	2	public	public	NOUN
esutjss-180	81	3	's	's	PART
esutjss-180	81	4	perception	perception	NOUN
esutjss-180	81	5	of	of	ADP
esutjss-180	81	6	the	the	DET
esutjss-180	81	7	treasury	treasury	PROPN
esutjss-180	81	8	single	single	ADJ
esutjss-180	81	9	account	account	NOUN
esutjss-180	81	10	policy	policy	NOUN
esutjss-180	81	11	's	's	PART
esutjss-180	81	12	impact	impact	NOUN
esutjss-180	81	13	on	on	ADP
esutjss-180	81	14	the	the	DET
esutjss-180	81	15	country	country	NOUN
esutjss-180	81	16	's	's	PART
esutjss-180	81	17	revenue	revenue	NOUN
esutjss-180	81	18	drive	drive	NOUN
esutjss-180	81	19	,	,	PUNCT
esutjss-180	81	20	transparency	transparency	NOUN
esutjss-180	81	21	,	,	PUNCT
esutjss-180	81	22	and	and	CCONJ
esutjss-180	81	23	fight	fight	VERB
esutjss-180	81	24	against	against	ADP
esutjss-180	81	25	corruption	corruption	NOUN
esutjss-180	81	26	,	,	PUNCT
esutjss-180	81	27	as	as	ADV
esutjss-180	81	28	well	well	ADV
esutjss-180	81	29	as	as	ADP
esutjss-180	81	30	the	the	DET
esutjss-180	81	31	adoption	adoption	NOUN
esutjss-180	81	32	of	of	ADP
esutjss-180	81	33	the	the	DET
esutjss-180	81	34	treasury	treasury	PROPN
esutjss-180	81	35	single	single	ADJ
esutjss-180	81	36	account	account	NOUN
esutjss-180	81	37	policy	policy	NOUN
esutjss-180	81	38	's	's	PART
esutjss-180	81	39	likely	likely	ADJ
esutjss-180	81	40	effects	effect	NOUN
esutjss-180	81	41	on	on	ADP
esutjss-180	81	42	banks	bank	NOUN
esutjss-180	81	43	'	'	PART
esutjss-180	81	44	liquidity	liquidity	NOUN
esutjss-180	81	45	and	and	CCONJ
esutjss-180	81	46	employment	employment	NOUN
esutjss-180	81	47	,	,	PUNCT
esutjss-180	81	48	were	be	AUX
esutjss-180	81	49	all	all	PRON
esutjss-180	81	50	examined	examine	VERB
esutjss-180	81	51	.	.	PUNCT
esutjss-180	82	1	the	the	DET
esutjss-180	82	2	study	study	NOUN
esutjss-180	82	3	on	on	ADP
esutjss-180	82	4	treasury	treasury	PROPN
esutjss-180	82	5	single	single	ADJ
esutjss-180	82	6	account	account	NOUN
esutjss-180	82	7	(	(	PUNCT
esutjss-180	82	8	tsa	tsa	PROPN
esutjss-180	82	9	)	)	PUNCT
esutjss-180	82	10	as	as	ADP
esutjss-180	82	11	a	a	DET
esutjss-180	82	12	catalyst	catalyst	NOUN
esutjss-180	82	13	for	for	ADP
esutjss-180	82	14	improving	improve	VERB
esutjss-180	82	15	efficient	efficient	ADJ
esutjss-180	82	16	public	public	ADJ
esutjss-180	82	17	finance	finance	NOUN
esutjss-180	82	18	management	management	NOUN
esutjss-180	82	19	in	in	ADP
esutjss-180	82	20	nigeria	nigeria	PROPN
esutjss-180	82	21	was	be	AUX
esutjss-180	82	22	also	also	ADV
esutjss-180	82	23	examined	examine	VERB
esutjss-180	82	24	.	.	PUNCT
esutjss-180	83	1	as	as	ADP
esutjss-180	83	2	a	a	DET
esutjss-180	83	3	result	result	NOUN
esutjss-180	83	4	of	of	ADP
esutjss-180	83	5	the	the	DET
esutjss-180	83	6	consolidation	consolidation	NOUN
esutjss-180	83	7	of	of	ADP
esutjss-180	83	8	cash	cash	NOUN
esutjss-180	83	9	resources	resource	NOUN
esutjss-180	83	10	through	through	ADP
esutjss-180	83	11	a	a	DET
esutjss-180	83	12	treasury	treasury	NOUN
esutjss-180	83	13	single	single	ADJ
esutjss-180	83	14	account	account	NOUN
esutjss-180	83	15	,	,	PUNCT
esutjss-180	83	16	which	which	PRON
esutjss-180	83	17	helps	help	VERB
esutjss-180	83	18	agencies	agency	NOUN
esutjss-180	83	19	avoid	avoid	VERB
esutjss-180	83	20	borrowing	borrow	VERB
esutjss-180	83	21	money	money	NOUN
esutjss-180	83	22	and	and	CCONJ
esutjss-180	83	23	paying	pay	VERB
esutjss-180	83	24	additional	additional	ADJ
esutjss-180	83	25	interest	interest	NOUN
esutjss-180	83	26	fees	fee	NOUN
esutjss-180	83	27	to	to	PART
esutjss-180	83	28	finance	finance	VERB
esutjss-180	83	29	some	some	DET
esutjss-180	83	30	agencies	agency	NOUN
esutjss-180	83	31	'	'	PART
esutjss-180	83	32	expenses	expense	NOUN
esutjss-180	83	33	while	while	SCONJ
esutjss-180	83	34	other	other	ADJ
esutjss-180	83	35	agencies	agency	NOUN
esutjss-180	83	36	maintain	maintain	VERB
esutjss-180	83	37	idle	idle	ADJ
esutjss-180	83	38	balances	balance	NOUN
esutjss-180	83	39	in	in	ADP
esutjss-180	83	40	their	their	PRON
esutjss-180	83	41	bank	bank	NOUN
esutjss-180	83	42	accounts	account	NOUN
esutjss-180	83	43	,	,	PUNCT
esutjss-180	83	44	the	the	DET
esutjss-180	83	45	majority	majority	NOUN
esutjss-180	83	46	of	of	ADP
esutjss-180	83	47	agencies	agency	NOUN
esutjss-180	83	48	have	have	AUX
esutjss-180	83	49	mean	mean	VERB
esutjss-180	83	50	scores	score	NOUN
esutjss-180	83	51	that	that	PRON
esutjss-180	83	52	are	be	AUX
esutjss-180	83	53	higher	high	ADJ
esutjss-180	83	54	than	than	ADP
esutjss-180	83	55	the	the	DET
esutjss-180	83	56	criterion	criterion	NOUN
esutjss-180	83	57	mean	mean	NOUN
esutjss-180	83	58	of	of	ADP
esutjss-180	83	59	2.50	2.50	NUM
esutjss-180	83	60	.	.	PUNCT
esutjss-180	84	1	the	the	DET
esutjss-180	84	2	study	study	NOUN
esutjss-180	84	3	came	come	VERB
esutjss-180	84	4	to	to	ADP
esutjss-180	84	5	the	the	DET
esutjss-180	84	6	conclusion	conclusion	NOUN
esutjss-180	84	7	that	that	SCONJ
esutjss-180	84	8	the	the	DET
esutjss-180	84	9	treasury	treasury	PROPN
esutjss-180	84	10	single	single	ADJ
esutjss-180	84	11	account	account	NOUN
esutjss-180	84	12	policy	policy	NOUN
esutjss-180	84	13	is	be	AUX
esutjss-180	84	14	crucial	crucial	ADJ
esutjss-180	84	15	for	for	ADP
esutjss-180	84	16	the	the	DET
esutjss-180	84	17	country	country	NOUN
esutjss-180	84	18	's	's	PART
esutjss-180	84	19	quest	quest	NOUN
esutjss-180	84	20	for	for	ADP
esutjss-180	84	21	107	107	NUM
esutjss-180	84	22	income	income	NOUN
esutjss-180	84	23	,	,	PUNCT
esutjss-180	84	24	transparency	transparency	NOUN
esutjss-180	84	25	,	,	PUNCT
esutjss-180	84	26	and	and	CCONJ
esutjss-180	84	27	anti	anti	ADJ
esutjss-180	84	28	-	-	ADJ
esutjss-180	84	29	corruption	corruption	ADJ
esutjss-180	84	30	efforts	effort	NOUN
esutjss-180	84	31	.	.	PUNCT
esutjss-180	85	1	however	however	ADV
esutjss-180	85	2	,	,	PUNCT
esutjss-180	85	3	the	the	DET
esutjss-180	85	4	adoption	adoption	NOUN
esutjss-180	85	5	of	of	ADP
esutjss-180	85	6	the	the	DET
esutjss-180	85	7	policy	policy	NOUN
esutjss-180	85	8	has	have	VERB
esutjss-180	85	9	an	an	DET
esutjss-180	85	10	impact	impact	NOUN
esutjss-180	85	11	on	on	ADP
esutjss-180	85	12	employment	employment	NOUN
esutjss-180	85	13	and	and	CCONJ
esutjss-180	85	14	bank	bank	NOUN
esutjss-180	85	15	liquidity	liquidity	NOUN
esutjss-180	85	16	as	as	ADV
esutjss-180	85	17	well	well	ADV
esutjss-180	85	18	.	.	PUNCT
esutjss-180	86	1	according	accord	VERB
esutjss-180	86	2	to	to	ADP
esutjss-180	86	3	osuala	osuala	PROPN
esutjss-180	86	4	(	(	PUNCT
esutjss-180	86	5	2001	2001	NUM
esutjss-180	86	6	)	)	PUNCT
esutjss-180	86	7	,	,	PUNCT
esutjss-180	86	8	public	public	ADJ
esutjss-180	86	9	sectors	sector	NOUN
esutjss-180	86	10	are	be	AUX
esutjss-180	86	11	those	those	DET
esutjss-180	86	12	corporate	corporate	ADJ
esutjss-180	86	13	entities	entity	NOUN
esutjss-180	86	14	that	that	PRON
esutjss-180	86	15	are	be	AUX
esutjss-180	86	16	created	create	VERB
esutjss-180	86	17	by	by	ADP
esutjss-180	86	18	a	a	DET
esutjss-180	86	19	particular	particular	ADJ
esutjss-180	86	20	statute	statute	NOUN
esutjss-180	86	21	that	that	PRON
esutjss-180	86	22	specifies	specify	VERB
esutjss-180	86	23	their	their	PRON
esutjss-180	86	24	rights	right	NOUN
esutjss-180	86	25	and	and	CCONJ
esutjss-180	86	26	responsibilities	responsibility	NOUN
esutjss-180	86	27	.	.	PUNCT
esutjss-180	87	1	they	they	PRON
esutjss-180	87	2	are	be	AUX
esutjss-180	87	3	those	those	DET
esutjss-180	87	4	businesses	business	NOUN
esutjss-180	87	5	and	and	CCONJ
esutjss-180	87	6	quasi	quasi	NOUN
esutjss-180	87	7	-	-	NOUN
esutjss-180	87	8	businesses	business	NOUN
esutjss-180	87	9	that	that	PRON
esutjss-180	87	10	are	be	AUX
esutjss-180	87	11	collectively	collectively	ADV
esutjss-180	87	12	owned	own	VERB
esutjss-180	87	13	by	by	ADP
esutjss-180	87	14	all	all	DET
esutjss-180	87	15	nigerian	nigerian	ADJ
esutjss-180	87	16	citizens	citizen	NOUN
esutjss-180	87	17	and	and	CCONJ
esutjss-180	87	18	funded	fund	VERB
esutjss-180	87	19	entirely	entirely	ADV
esutjss-180	87	20	by	by	ADP
esutjss-180	87	21	tax	tax	NOUN
esutjss-180	87	22	payers	payer	NOUN
esutjss-180	87	23	.	.	PUNCT
esutjss-180	88	1	public	public	ADJ
esutjss-180	88	2	sector	sector	NOUN
esutjss-180	88	3	accounting	accounting	NOUN
esutjss-180	88	4	,	,	PUNCT
esutjss-180	88	5	according	accord	VERB
esutjss-180	88	6	to	to	ADP
esutjss-180	88	7	adams	adams	PROPN
esutjss-180	88	8	(	(	PUNCT
esutjss-180	88	9	2005	2005	NUM
esutjss-180	88	10	)	)	PUNCT
esutjss-180	88	11	,	,	PUNCT
esutjss-180	88	12	refers	refer	VERB
esutjss-180	88	13	to	to	ADP
esutjss-180	88	14	any	any	DET
esutjss-180	88	15	organizations	organization	NOUN
esutjss-180	88	16	that	that	PRON
esutjss-180	88	17	are	be	AUX
esutjss-180	88	18	not	not	PART
esutjss-180	88	19	privately	privately	ADV
esutjss-180	88	20	owned	own	VERB
esutjss-180	88	21	and	and	CCONJ
esutjss-180	88	22	operated	operate	VERB
esutjss-180	88	23	but	but	CCONJ
esutjss-180	88	24	instead	instead	ADV
esutjss-180	88	25	formed	form	VERB
esutjss-180	88	26	,	,	PUNCT
esutjss-180	88	27	managed	manage	VERB
esutjss-180	88	28	,	,	PUNCT
esutjss-180	88	29	and	and	CCONJ
esutjss-180	88	30	funded	fund	VERB
esutjss-180	88	31	by	by	ADP
esutjss-180	88	32	the	the	DET
esutjss-180	88	33	government	government	NOUN
esutjss-180	88	34	on	on	ADP
esutjss-180	88	35	behalf	behalf	NOUN
esutjss-180	88	36	of	of	ADP
esutjss-180	88	37	the	the	DET
esutjss-180	88	38	general	general	ADJ
esutjss-180	88	39	public	public	NOUN
esutjss-180	88	40	.	.	PUNCT
esutjss-180	89	1	accordingly	accordingly	ADV
esutjss-180	89	2	,	,	PUNCT
esutjss-180	89	3	the	the	DET
esutjss-180	89	4	public	public	ADJ
esutjss-180	89	5	sector	sector	NOUN
esutjss-180	89	6	consists	consist	VERB
esutjss-180	89	7	of	of	ADP
esutjss-180	89	8	businesses	business	NOUN
esutjss-180	89	9	whose	whose	DET
esutjss-180	89	10	management	management	NOUN
esutjss-180	89	11	is	be	AUX
esutjss-180	89	12	under	under	ADP
esutjss-180	89	13	the	the	DET
esutjss-180	89	14	supervision	supervision	NOUN
esutjss-180	89	15	of	of	ADP
esutjss-180	89	16	the	the	DET
esutjss-180	89	17	general	general	ADJ
esutjss-180	89	18	public	public	NOUN
esutjss-180	89	19	and	and	CCONJ
esutjss-180	89	20	whose	whose	DET
esutjss-180	89	21	main	main	ADJ
esutjss-180	89	22	goal	goal	NOUN
esutjss-180	89	23	is	be	AUX
esutjss-180	89	24	to	to	PART
esutjss-180	89	25	provide	provide	VERB
esutjss-180	89	26	services	service	NOUN
esutjss-180	89	27	rather	rather	ADV
esutjss-180	89	28	than	than	ADP
esutjss-180	89	29	make	make	VERB
esutjss-180	89	30	a	a	DET
esutjss-180	89	31	profit	profit	NOUN
esutjss-180	89	32	.	.	PUNCT
esutjss-180	90	1	udeh	udeh	PROPN
esutjss-180	90	2	(	(	PUNCT
esutjss-180	90	3	2008	2008	NUM
esutjss-180	90	4	)	)	PUNCT
esutjss-180	90	5	claims	claim	VERB
esutjss-180	90	6	that	that	SCONJ
esutjss-180	90	7	the	the	DET
esutjss-180	90	8	public	public	ADJ
esutjss-180	90	9	sector	sector	NOUN
esutjss-180	90	10	is	be	AUX
esutjss-180	90	11	involved	involve	VERB
esutjss-180	90	12	in	in	ADP
esutjss-180	90	13	delivering	deliver	VERB
esutjss-180	90	14	products	product	NOUN
esutjss-180	90	15	and	and	CCONJ
esutjss-180	90	16	services	service	NOUN
esutjss-180	90	17	,	,	PUNCT
esutjss-180	90	18	sometimes	sometimes	ADV
esutjss-180	90	19	against	against	ADP
esutjss-180	90	20	the	the	DET
esutjss-180	90	21	express	express	ADJ
esutjss-180	90	22	requests	request	NOUN
esutjss-180	90	23	of	of	ADP
esutjss-180	90	24	the	the	DET
esutjss-180	90	25	consumers	consumer	NOUN
esutjss-180	90	26	but	but	CCONJ
esutjss-180	90	27	more	more	ADV
esutjss-180	90	28	frequently	frequently	ADV
esutjss-180	90	29	as	as	ADP
esutjss-180	90	30	a	a	DET
esutjss-180	90	31	result	result	NOUN
esutjss-180	90	32	of	of	ADP
esutjss-180	90	33	governmental	governmental	ADJ
esutjss-180	90	34	organizations	organization	NOUN
esutjss-180	90	35	'	'	PART
esutjss-180	90	36	decisions	decision	NOUN
esutjss-180	90	37	.	.	PUNCT
esutjss-180	91	1	the	the	DET
esutjss-180	91	2	challenges	challenge	NOUN
esutjss-180	91	3	encountered	encounter	VERB
esutjss-180	91	4	in	in	ADP
esutjss-180	91	5	the	the	DET
esutjss-180	91	6	implementation	implementation	NOUN
esutjss-180	91	7	process	process	NOUN
esutjss-180	91	8	of	of	ADP
esutjss-180	91	9	the	the	DET
esutjss-180	91	10	treasury	treasury	PROPN
esutjss-180	91	11	single	single	ADJ
esutjss-180	91	12	account	account	NOUN
esutjss-180	91	13	(	(	PUNCT
esutjss-180	91	14	tsa	tsa	PROPN
esutjss-180	91	15	)	)	PUNCT
esutjss-180	91	16	in	in	ADP
esutjss-180	91	17	nigeria	nigeria	PRON
esutjss-180	91	18	the	the	DET
esutjss-180	91	19	implementation	implementation	NOUN
esutjss-180	91	20	of	of	ADP
esutjss-180	91	21	the	the	DET
esutjss-180	91	22	tsa	tsa	NOUN
esutjss-180	91	23	was	be	AUX
esutjss-180	91	24	given	give	VERB
esutjss-180	91	25	a	a	DET
esutjss-180	91	26	deadline	deadline	NOUN
esutjss-180	91	27	of	of	ADP
esutjss-180	91	28	february	february	PROPN
esutjss-180	91	29	28	28	NUM
esutjss-180	91	30	,	,	PUNCT
esutjss-180	91	31	2015	2015	NUM
esutjss-180	91	32	by	by	ADP
esutjss-180	91	33	the	the	DET
esutjss-180	91	34	administration	administration	NOUN
esutjss-180	91	35	of	of	ADP
esutjss-180	91	36	former	former	ADJ
esutjss-180	91	37	president	president	PROPN
esutjss-180	91	38	goodluck	goodluck	PROPN
esutjss-180	91	39	ebele	ebele	PROPN
esutjss-180	91	40	jonathan	jonathan	PROPN
esutjss-180	91	41	.	.	PUNCT
esutjss-180	92	1	however	however	ADV
esutjss-180	92	2	,	,	PUNCT
esutjss-180	92	3	the	the	DET
esutjss-180	92	4	initiative	initiative	NOUN
esutjss-180	92	5	's	's	PART
esutjss-180	92	6	execution	execution	NOUN
esutjss-180	92	7	was	be	AUX
esutjss-180	92	8	sluggish	sluggish	ADJ
esutjss-180	92	9	due	due	ADP
esutjss-180	92	10	to	to	ADP
esutjss-180	92	11	pressure	pressure	NOUN
esutjss-180	92	12	from	from	ADP
esutjss-180	92	13	the	the	DET
esutjss-180	92	14	mdas	mda	NOUN
esutjss-180	92	15	and	and	CCONJ
esutjss-180	92	16	,	,	PUNCT
esutjss-180	92	17	in	in	ADP
esutjss-180	92	18	particular	particular	ADJ
esutjss-180	92	19	,	,	PUNCT
esutjss-180	92	20	the	the	DET
esutjss-180	92	21	banking	banking	NOUN
esutjss-180	92	22	sector	sector	NOUN
esutjss-180	92	23	,	,	PUNCT
esutjss-180	92	24	which	which	PRON
esutjss-180	92	25	was	be	AUX
esutjss-180	92	26	concerned	concerned	ADJ
esutjss-180	92	27	about	about	ADP
esutjss-180	92	28	a	a	DET
esutjss-180	92	29	potential	potential	ADJ
esutjss-180	92	30	impact	impact	NOUN
esutjss-180	92	31	on	on	ADP
esutjss-180	92	32	the	the	DET
esutjss-180	92	33	economy	economy	NOUN
esutjss-180	92	34	.	.	PUNCT
esutjss-180	93	1	before	before	SCONJ
esutjss-180	93	2	he	he	PRON
esutjss-180	93	3	left	leave	VERB
esutjss-180	93	4	office	office	NOUN
esutjss-180	93	5	on	on	ADP
esutjss-180	93	6	may	may	PROPN
esutjss-180	93	7	29	29	NUM
esutjss-180	93	8	,	,	PUNCT
esutjss-180	93	9	2015	2015	NUM
esutjss-180	93	10	,	,	PUNCT
esutjss-180	93	11	former	former	ADJ
esutjss-180	93	12	president	president	PROPN
esutjss-180	93	13	goodluck	goodluck	PROPN
esutjss-180	93	14	ebele	ebele	PROPN
esutjss-180	93	15	jonathan	jonathan	PROPN
esutjss-180	93	16	was	be	AUX
esutjss-180	93	17	unable	unable	ADJ
esutjss-180	93	18	to	to	PART
esutjss-180	93	19	put	put	VERB
esutjss-180	93	20	the	the	DET
esutjss-180	93	21	proposal	proposal	NOUN
esutjss-180	93	22	into	into	ADP
esutjss-180	93	23	action	action	NOUN
esutjss-180	93	24	.	.	PUNCT
esutjss-180	94	1	when	when	SCONJ
esutjss-180	94	2	president	president	PROPN
esutjss-180	94	3	muhammadu	muhammadu	VERB
esutjss-180	94	4	buhari	buhari	PROPN
esutjss-180	94	5	took	take	VERB
esutjss-180	94	6	office	office	NOUN
esutjss-180	94	7	,	,	PUNCT
esutjss-180	94	8	the	the	DET
esutjss-180	94	9	tsa	tsa	NOUN
esutjss-180	94	10	policy	policy	NOUN
esutjss-180	94	11	was	be	AUX
esutjss-180	94	12	reconsidered	reconsider	VERB
esutjss-180	94	13	,	,	PUNCT
esutjss-180	94	14	and	and	CCONJ
esutjss-180	94	15	the	the	DET
esutjss-180	94	16	president	president	NOUN
esutjss-180	94	17	directed	direct	VERB
esutjss-180	94	18	all	all	DET
esutjss-180	94	19	federal	federal	ADJ
esutjss-180	94	20	ministries	ministry	NOUN
esutjss-180	94	21	,	,	PUNCT
esutjss-180	94	22	departments	department	NOUN
esutjss-180	94	23	,	,	PUNCT
esutjss-180	94	24	and	and	CCONJ
esutjss-180	94	25	agencies	agency	NOUN
esutjss-180	94	26	(	(	PUNCT
esutjss-180	94	27	mdas	mda	NOUN
esutjss-180	94	28	)	)	PUNCT
esutjss-180	94	29	to	to	PART
esutjss-180	94	30	begin	begin	VERB
esutjss-180	94	31	depositing	deposit	VERB
esutjss-180	94	32	all	all	DET
esutjss-180	94	33	government	government	NOUN
esutjss-180	94	34	revenues	revenue	NOUN
esutjss-180	94	35	,	,	PUNCT
esutjss-180	94	36	incomes	income	NOUN
esutjss-180	94	37	,	,	PUNCT
esutjss-180	94	38	and	and	CCONJ
esutjss-180	94	39	other	other	ADJ
esutjss-180	94	40	receipts	receipt	NOUN
esutjss-180	94	41	into	into	ADP
esutjss-180	94	42	a	a	DET
esutjss-180	94	43	unified	unified	ADJ
esutjss-180	94	44	pool	pool	NOUN
esutjss-180	94	45	of	of	ADP
esutjss-180	94	46	single	single	ADJ
esutjss-180	94	47	account	account	NOUN
esutjss-180	94	48	with	with	ADP
esutjss-180	94	49	the	the	DET
esutjss-180	94	50	central	central	ADJ
esutjss-180	94	51	bank	bank	PROPN
esutjss-180	94	52	of	of	ADP
esutjss-180	94	53	nigeria	nigeria	PROPN
esutjss-180	94	54	(	(	PUNCT
esutjss-180	94	55	cbn	cbn	PROPN
esutjss-180	94	56	)	)	PUNCT
esutjss-180	94	57	.	.	PUNCT
esutjss-180	95	1	the	the	DET
esutjss-180	95	2	federal	federal	ADJ
esutjss-180	95	3	government	government	NOUN
esutjss-180	95	4	's	's	PART
esutjss-180	95	5	commitment	commitment	NOUN
esutjss-180	95	6	to	to	ADP
esutjss-180	95	7	enforcing	enforce	VERB
esutjss-180	95	8	the	the	DET
esutjss-180	95	9	tsa	tsa	NOUN
esutjss-180	95	10	was	be	AUX
esutjss-180	95	11	expressed	express	VERB
esutjss-180	95	12	in	in	ADP
esutjss-180	95	13	a	a	DET
esutjss-180	95	14	circular	circular	ADJ
esutjss-180	95	15	headed	head	VERB
esutjss-180	95	16	"	"	PUNCT
esutjss-180	95	17	re	re	ADP
esutjss-180	95	18	:	:	PUNCT
esutjss-180	95	19	introduction	introduction	NOUN
esutjss-180	95	20	of	of	ADP
esutjss-180	95	21	treasury	treasury	PROPN
esutjss-180	95	22	single	single	ADJ
esutjss-180	95	23	account	account	NOUN
esutjss-180	95	24	(	(	PUNCT
esutjss-180	95	25	tsa	tsa	PROPN
esutjss-180	95	26	)	)	PUNCT
esutjss-180	95	27	(	(	PUNCT
esutjss-180	95	28	e	e	NOUN
esutjss-180	95	29	-	-	NOUN
esutjss-180	95	30	collection	collection	NOUN
esutjss-180	95	31	of	of	ADP
esutjss-180	95	32	government	government	NOUN
esutjss-180	95	33	receipts	receipt	NOUN
esutjss-180	95	34	)	)	PUNCT
esutjss-180	95	35	"	"	PUNCT
esutjss-180	95	36	issued	issue	VERB
esutjss-180	95	37	by	by	ADP
esutjss-180	95	38	the	the	DET
esutjss-180	95	39	federation	federation	PROPN
esutjss-180	95	40	's	's	PART
esutjss-180	95	41	then	then	ADV
esutjss-180	95	42	-	-	PUNCT
esutjss-180	95	43	head	head	NOUN
esutjss-180	95	44	of	of	ADP
esutjss-180	95	45	civil	civil	ADJ
esutjss-180	95	46	service	service	NOUN
esutjss-180	95	47	,	,	PUNCT
esutjss-180	95	48	danladi	danladi	PROPN
esutjss-180	95	49	i.	i.	PROPN
esutjss-180	95	50	kifasi	kifasi	PROPN
esutjss-180	95	51	.	.	PUNCT
esutjss-180	96	1	in	in	ADP
esutjss-180	96	2	a	a	DET
esutjss-180	96	3	circular	circular	ADJ
esutjss-180	96	4	dated	date	VERB
esutjss-180	96	5	august	august	PROPN
esutjss-180	96	6	7	7	NUM
esutjss-180	96	7	,	,	PUNCT
esutjss-180	96	8	2015	2015	NUM
esutjss-180	96	9	,	,	PUNCT
esutjss-180	96	10	it	it	PRON
esutjss-180	96	11	was	be	AUX
esutjss-180	96	12	announced	announce	VERB
esutjss-180	96	13	that	that	SCONJ
esutjss-180	96	14	president	president	PROPN
esutjss-180	96	15	buhari	buhari	PROPN
esutjss-180	96	16	had	have	AUX
esutjss-180	96	17	given	give	VERB
esutjss-180	96	18	his	his	PRON
esutjss-180	96	19	approval	approval	NOUN
esutjss-180	96	20	for	for	ADP
esutjss-180	96	21	the	the	DET
esutjss-180	96	22	creation	creation	NOUN
esutjss-180	96	23	and	and	CCONJ
esutjss-180	96	24	operation	operation	NOUN
esutjss-180	96	25	of	of	ADP
esutjss-180	96	26	a	a	DET
esutjss-180	96	27	treasury	treasury	NOUN
esutjss-180	96	28	single	single	ADJ
esutjss-180	96	29	account	account	NOUN
esutjss-180	96	30	for	for	ADP
esutjss-180	96	31	the	the	DET
esutjss-180	96	32	electronic	electronic	ADJ
esutjss-180	96	33	collection	collection	NOUN
esutjss-180	96	34	of	of	ADP
esutjss-180	96	35	government	government	NOUN
esutjss-180	96	36	revenues	revenue	NOUN
esutjss-180	96	37	for	for	ADP
esutjss-180	96	38	all	all	DET
esutjss-180	96	39	federal	federal	ADJ
esutjss-180	96	40	mdas	mda	NOUN
esutjss-180	96	41	beginning	begin	VERB
esutjss-180	96	42	on	on	ADP
esutjss-180	96	43	that	that	DET
esutjss-180	96	44	day	day	NOUN
esutjss-180	96	45	.	.	PUNCT
esutjss-180	97	1	the	the	DET
esutjss-180	97	2	purpose	purpose	NOUN
esutjss-180	97	3	of	of	ADP
esutjss-180	97	4	the	the	DET
esutjss-180	97	5	circular	circular	NOUN
esutjss-180	97	6	was	be	AUX
esutjss-180	97	7	to	to	PART
esutjss-180	97	8	make	make	VERB
esutjss-180	97	9	it	it	PRON
esutjss-180	97	10	easier	easy	ADJ
esutjss-180	97	11	to	to	PART
esutjss-180	97	12	comply	comply	VERB
esutjss-180	97	13	with	with	ADP
esutjss-180	97	14	sections	section	NOUN
esutjss-180	97	15	80	80	NUM
esutjss-180	97	16	and	and	CCONJ
esutjss-180	97	17	162	162	NUM
esutjss-180	97	18	of	of	ADP
esutjss-180	97	19	the	the	DET
esutjss-180	97	20	federal	federal	PROPN
esutjss-180	97	21	republic	republic	PROPN
esutjss-180	97	22	of	of	ADP
esutjss-180	97	23	nigeria	nigeria	PROPN
esutjss-180	97	24	constitution	constitution	PROPN
esutjss-180	97	25	of	of	ADP
esutjss-180	97	26	1999	1999	NUM
esutjss-180	97	27	(	(	PUNCT
esutjss-180	97	28	as	as	ADP
esutjss-180	97	29	amended	amend	VERB
esutjss-180	97	30	)	)	PUNCT
esutjss-180	97	31	.	.	PUNCT
esutjss-180	98	1	as	as	SCONJ
esutjss-180	98	2	anticipated	anticipate	VERB
esutjss-180	98	3	,	,	PUNCT
esutjss-180	98	4	the	the	DET
esutjss-180	98	5	federal	federal	ADJ
esutjss-180	98	6	government	government	NOUN
esutjss-180	98	7	's	's	PART
esutjss-180	98	8	directive	directive	NOUN
esutjss-180	98	9	sparked	spark	VERB
esutjss-180	98	10	discussions	discussion	NOUN
esutjss-180	98	11	across	across	ADP
esutjss-180	98	12	the	the	DET
esutjss-180	98	13	nation	nation	NOUN
esutjss-180	98	14	.	.	PUNCT
esutjss-180	99	1	108	108	NUM
esutjss-180	99	2	jonah	jonah	PROPN
esutjss-180	99	3	otunla	otunla	PROPN
esutjss-180	99	4	,	,	PUNCT
esutjss-180	99	5	the	the	DET
esutjss-180	99	6	previous	previous	ADJ
esutjss-180	99	7	accountant	accountant	NOUN
esutjss-180	99	8	general	general	NOUN
esutjss-180	99	9	of	of	ADP
esutjss-180	99	10	the	the	DET
esutjss-180	99	11	federation	federation	PROPN
esutjss-180	99	12	(	(	PUNCT
esutjss-180	99	13	oagf	oagf	PROPN
esutjss-180	99	14	)	)	PUNCT
esutjss-180	99	15	,	,	PUNCT
esutjss-180	99	16	admitted	admit	VERB
esutjss-180	99	17	that	that	SCONJ
esutjss-180	99	18	the	the	DET
esutjss-180	99	19	tsa	tsa	NOUN
esutjss-180	99	20	faced	face	VERB
esutjss-180	99	21	difficulties	difficulty	NOUN
esutjss-180	99	22	.	.	PUNCT
esutjss-180	100	1	he	he	PRON
esutjss-180	100	2	claimed	claim	VERB
esutjss-180	100	3	that	that	SCONJ
esutjss-180	100	4	mdas	mda	NOUN
esutjss-180	100	5	and	and	CCONJ
esutjss-180	100	6	commercial	commercial	ADJ
esutjss-180	100	7	banks	bank	NOUN
esutjss-180	100	8	are	be	AUX
esutjss-180	100	9	putting	put	VERB
esutjss-180	100	10	up	up	ADP
esutjss-180	100	11	resistance	resistance	NOUN
esutjss-180	100	12	,	,	PUNCT
esutjss-180	100	13	some	some	PRON
esutjss-180	100	14	out	out	ADP
esutjss-180	100	15	of	of	ADP
esutjss-180	100	16	ignorance	ignorance	NOUN
esutjss-180	100	17	and	and	CCONJ
esutjss-180	100	18	others	other	NOUN
esutjss-180	100	19	because	because	SCONJ
esutjss-180	100	20	in	in	ADP
esutjss-180	100	21	the	the	DET
esutjss-180	100	22	past	past	NOUN
esutjss-180	100	23	they	they	PRON
esutjss-180	100	24	were	be	AUX
esutjss-180	100	25	able	able	ADJ
esutjss-180	100	26	to	to	PART
esutjss-180	100	27	manipulate	manipulate	VERB
esutjss-180	100	28	the	the	DET
esutjss-180	100	29	system	system	NOUN
esutjss-180	100	30	set	set	VERB
esutjss-180	100	31	up	up	ADP
esutjss-180	100	32	to	to	ADP
esutjss-180	100	33	their	their	PRON
esutjss-180	100	34	advantages	advantage	NOUN
esutjss-180	100	35	—	—	PUNCT
esutjss-180	100	36	something	something	PRON
esutjss-180	100	37	that	that	PRON
esutjss-180	100	38	will	will	AUX
esutjss-180	100	39	not	not	PART
esutjss-180	100	40	be	be	AUX
esutjss-180	100	41	possible	possible	ADJ
esutjss-180	100	42	under	under	ADP
esutjss-180	100	43	the	the	DET
esutjss-180	100	44	tsa	tsa	NOUN
esutjss-180	100	45	.	.	PUNCT
esutjss-180	101	1	several	several	ADJ
esutjss-180	101	2	others	other	NOUN
esutjss-180	101	3	worry	worry	VERB
esutjss-180	101	4	that	that	SCONJ
esutjss-180	101	5	it	it	PRON
esutjss-180	101	6	may	may	AUX
esutjss-180	101	7	undermine	undermine	VERB
esutjss-180	101	8	the	the	DET
esutjss-180	101	9	independence	independence	NOUN
esutjss-180	101	10	of	of	ADP
esutjss-180	101	11	several	several	ADJ
esutjss-180	101	12	agencies	agency	NOUN
esutjss-180	101	13	and	and	CCONJ
esutjss-180	101	14	grant	grant	VERB
esutjss-180	101	15	the	the	DET
esutjss-180	101	16	accountant	accountant	NOUN
esutjss-180	101	17	general	general	PROPN
esutjss-180	101	18	authority	authority	NOUN
esutjss-180	101	19	over	over	ADP
esutjss-180	101	20	them	they	PRON
esutjss-180	101	21	.	.	PUNCT
esutjss-180	102	1	in	in	ADP
esutjss-180	102	2	a	a	DET
esutjss-180	102	3	nutshell	nutshell	NOUN
esutjss-180	102	4	,	,	PUNCT
esutjss-180	102	5	the	the	DET
esutjss-180	102	6	drawbacks	drawback	NOUN
esutjss-180	102	7	of	of	ADP
esutjss-180	102	8	tsa	tsa	NOUN
esutjss-180	102	9	implementation	implementation	NOUN
esutjss-180	102	10	in	in	ADP
esutjss-180	102	11	the	the	DET
esutjss-180	102	12	university	university	NOUN
esutjss-180	102	13	system	system	NOUN
esutjss-180	102	14	interfere	interfere	VERB
esutjss-180	102	15	with	with	ADP
esutjss-180	102	16	the	the	DET
esutjss-180	102	17	institutions	institution	NOUN
esutjss-180	102	18	'	'	PART
esutjss-180	102	19	ability	ability	NOUN
esutjss-180	102	20	to	to	PART
esutjss-180	102	21	function	function	VERB
esutjss-180	102	22	effectively	effectively	ADV
esutjss-180	102	23	because	because	SCONJ
esutjss-180	102	24	the	the	DET
esutjss-180	102	25	government	government	NOUN
esutjss-180	102	26	's	's	PART
esutjss-180	102	27	funding	funding	NOUN
esutjss-180	102	28	for	for	ADP
esutjss-180	102	29	them	they	PRON
esutjss-180	102	30	is	be	AUX
esutjss-180	102	31	so	so	ADV
esutjss-180	102	32	little	little	ADJ
esutjss-180	102	33	.	.	PUNCT
esutjss-180	103	1	the	the	DET
esutjss-180	103	2	same	same	ADJ
esutjss-180	103	3	is	be	AUX
esutjss-180	103	4	true	true	ADJ
esutjss-180	103	5	for	for	ADP
esutjss-180	103	6	additional	additional	ADJ
esutjss-180	103	7	mdas	mda	NOUN
esutjss-180	103	8	that	that	PRON
esutjss-180	103	9	are	be	AUX
esutjss-180	103	10	not	not	PART
esutjss-180	103	11	solely	solely	ADV
esutjss-180	103	12	public	public	ADJ
esutjss-180	103	13	services	service	NOUN
esutjss-180	103	14	organizations	organization	NOUN
esutjss-180	103	15	or	or	CCONJ
esutjss-180	103	16	classified	classify	VERB
esutjss-180	103	17	as	as	ADP
esutjss-180	103	18	profitmaking	profitmake	VERB
esutjss-180	103	19	organizations	organization	NOUN
esutjss-180	103	20	.	.	PUNCT
esutjss-180	104	1	with	with	ADP
esutjss-180	104	2	the	the	DET
esutjss-180	104	3	installation	installation	NOUN
esutjss-180	104	4	of	of	ADP
esutjss-180	104	5	tsa	tsa	NOUN
esutjss-180	104	6	and	and	CCONJ
esutjss-180	104	7	the	the	DET
esutjss-180	104	8	integrated	integrated	ADJ
esutjss-180	104	9	payroll	payroll	NOUN
esutjss-180	104	10	and	and	CCONJ
esutjss-180	104	11	personal	personal	ADJ
esutjss-180	104	12	information	information	NOUN
esutjss-180	104	13	system	system	NOUN
esutjss-180	104	14	(	(	PUNCT
esutjss-180	104	15	ippis	ippis	PROPN
esutjss-180	104	16	)	)	PUNCT
esutjss-180	104	17	,	,	PUNCT
esutjss-180	104	18	certain	certain	ADJ
esutjss-180	104	19	allowances	allowance	NOUN
esutjss-180	104	20	have	have	AUX
esutjss-180	104	21	been	be	AUX
esutjss-180	104	22	withdrawn	withdraw	VERB
esutjss-180	104	23	,	,	PUNCT
esutjss-180	104	24	endangering	endanger	VERB
esutjss-180	104	25	the	the	DET
esutjss-180	104	26	autonomy	autonomy	NOUN
esutjss-180	104	27	of	of	ADP
esutjss-180	104	28	some	some	DET
esutjss-180	104	29	specialized	specialized	ADJ
esutjss-180	104	30	agencies	agency	NOUN
esutjss-180	104	31	.	.	PUNCT
esutjss-180	105	1	the	the	DET
esutjss-180	105	2	academic	academic	ADJ
esutjss-180	105	3	staff	staff	NOUN
esutjss-180	105	4	union	union	NOUN
esutjss-180	105	5	of	of	ADP
esutjss-180	105	6	universities	university	NOUN
esutjss-180	105	7	(	(	PUNCT
esutjss-180	105	8	asuu	asuu	NOUN
esutjss-180	105	9	)	)	PUNCT
esutjss-180	105	10	and	and	CCONJ
esutjss-180	105	11	the	the	DET
esutjss-180	105	12	larger	large	ADJ
esutjss-180	105	13	university	university	NOUN
esutjss-180	105	14	system	system	NOUN
esutjss-180	105	15	may	may	AUX
esutjss-180	105	16	oppose	oppose	VERB
esutjss-180	105	17	the	the	DET
esutjss-180	105	18	ippis	ippis	NOUN
esutjss-180	105	19	for	for	ADP
esutjss-180	105	20	this	this	DET
esutjss-180	105	21	reason	reason	NOUN
esutjss-180	105	22	,	,	PUNCT
esutjss-180	105	23	among	among	ADP
esutjss-180	105	24	others	other	NOUN
esutjss-180	105	25	.	.	PUNCT
esutjss-180	106	1	additionally	additionally	ADV
esutjss-180	106	2	,	,	PUNCT
esutjss-180	106	3	the	the	DET
esutjss-180	106	4	banking	banking	NOUN
esutjss-180	106	5	industry	industry	NOUN
esutjss-180	106	6	,	,	PUNCT
esutjss-180	106	7	which	which	PRON
esutjss-180	106	8	serves	serve	VERB
esutjss-180	106	9	as	as	ADP
esutjss-180	106	10	the	the	DET
esutjss-180	106	11	backbone	backbone	NOUN
esutjss-180	106	12	of	of	ADP
esutjss-180	106	13	the	the	DET
esutjss-180	106	14	country	country	NOUN
esutjss-180	106	15	's	's	PART
esutjss-180	106	16	economy	economy	NOUN
esutjss-180	106	17	and	and	CCONJ
esutjss-180	106	18	has	have	AUX
esutjss-180	106	19	traditionally	traditionally	ADV
esutjss-180	106	20	served	serve	VERB
esutjss-180	106	21	as	as	ADP
esutjss-180	106	22	the	the	DET
esutjss-180	106	23	custodian	custodian	NOUN
esutjss-180	106	24	of	of	ADP
esutjss-180	106	25	public	public	ADJ
esutjss-180	106	26	finances	finance	NOUN
esutjss-180	106	27	,	,	PUNCT
esutjss-180	106	28	suffers	suffer	VERB
esutjss-180	106	29	significantly	significantly	ADV
esutjss-180	106	30	from	from	ADP
esutjss-180	106	31	the	the	DET
esutjss-180	106	32	adoption	adoption	NOUN
esutjss-180	106	33	of	of	ADP
esutjss-180	106	34	the	the	DET
esutjss-180	106	35	tsa	tsa	NOUN
esutjss-180	106	36	.	.	PUNCT
esutjss-180	107	1	the	the	DET
esutjss-180	107	2	benefits	benefit	NOUN
esutjss-180	107	3	of	of	ADP
esutjss-180	107	4	the	the	DET
esutjss-180	107	5	treasury	treasury	PROPN
esutjss-180	107	6	single	single	ADJ
esutjss-180	107	7	account	account	NOUN
esutjss-180	107	8	(	(	PUNCT
esutjss-180	107	9	tsa	tsa	PROPN
esutjss-180	107	10	)	)	PUNCT
esutjss-180	107	11	in	in	ADP
esutjss-180	107	12	nigeria	nigeria	PRON
esutjss-180	107	13	the	the	DET
esutjss-180	107	14	tsa	tsa	PROPN
esutjss-180	107	15	offers	offer	VERB
esutjss-180	107	16	a	a	DET
esutjss-180	107	17	variety	variety	NOUN
esutjss-180	107	18	of	of	ADP
esutjss-180	107	19	additional	additional	ADJ
esutjss-180	107	20	advantages	advantage	NOUN
esutjss-180	107	21	,	,	PUNCT
esutjss-180	107	22	which	which	PRON
esutjss-180	107	23	improves	improve	VERB
esutjss-180	107	24	a	a	DET
esutjss-180	107	25	public	public	ADJ
esutjss-180	107	26	financial	financial	ADJ
esutjss-180	107	27	management	management	NOUN
esutjss-180	107	28	(	(	PUNCT
esutjss-180	107	29	pfm	pfm	NOUN
esutjss-180	107	30	)	)	PUNCT
esutjss-180	107	31	system	system	NOUN
esutjss-180	107	32	's	's	PART
esutjss-180	107	33	overall	overall	ADJ
esutjss-180	107	34	efficacy	efficacy	NOUN
esutjss-180	107	35	.	.	PUNCT
esutjss-180	108	1	tsa	tsa	NOUN
esutjss-180	108	2	improves	improve	VERB
esutjss-180	108	3	accountability	accountability	NOUN
esutjss-180	108	4	and	and	CCONJ
esutjss-180	108	5	gives	give	VERB
esutjss-180	108	6	the	the	DET
esutjss-180	108	7	government	government	NOUN
esutjss-180	108	8	access	access	NOUN
esutjss-180	108	9	to	to	ADP
esutjss-180	108	10	daily	daily	ADJ
esutjss-180	108	11	account	account	NOUN
esutjss-180	108	12	balance	balance	NOUN
esutjss-180	108	13	information	information	NOUN
esutjss-180	108	14	(	(	PUNCT
esutjss-180	108	15	akande	akande	PROPN
esutjss-180	108	16	,	,	PUNCT
esutjss-180	108	17	2015	2015	NUM
esutjss-180	108	18	)	)	PUNCT
esutjss-180	108	19	.	.	PUNCT
esutjss-180	109	1	the	the	DET
esutjss-180	109	2	tsa	tsa	PROPN
esutjss-180	109	3	has	have	AUX
esutjss-180	109	4	made	make	VERB
esutjss-180	109	5	provisions	provision	NOUN
esutjss-180	109	6	for	for	ADP
esutjss-180	109	7	effective	effective	ADJ
esutjss-180	109	8	oversight	oversight	NOUN
esutjss-180	109	9	of	of	ADP
esutjss-180	109	10	government	government	NOUN
esutjss-180	109	11	revenue	revenue	NOUN
esutjss-180	109	12	and	and	CCONJ
esutjss-180	109	13	expense	expense	NOUN
esutjss-180	109	14	.	.	PUNCT
esutjss-180	110	1	as	as	SCONJ
esutjss-180	110	2	the	the	DET
esutjss-180	110	3	ministry	ministry	PROPN
esutjss-180	110	4	of	of	ADP
esutjss-180	110	5	finance	finance	NOUN
esutjss-180	110	6	will	will	AUX
esutjss-180	110	7	be	be	AUX
esutjss-180	110	8	able	able	ADJ
esutjss-180	110	9	to	to	PART
esutjss-180	110	10	track	track	VERB
esutjss-180	110	11	the	the	DET
esutjss-180	110	12	inputs	input	NOUN
esutjss-180	110	13	and	and	CCONJ
esutjss-180	110	14	outflows	outflow	NOUN
esutjss-180	110	15	of	of	ADP
esutjss-180	110	16	financial	financial	ADJ
esutjss-180	110	17	resources	resource	NOUN
esutjss-180	110	18	,	,	PUNCT
esutjss-180	110	19	the	the	DET
esutjss-180	110	20	tsa	tsa	NOUN
esutjss-180	110	21	has	have	VERB
esutjss-180	110	22	the	the	DET
esutjss-180	110	23	potential	potential	NOUN
esutjss-180	110	24	to	to	PART
esutjss-180	110	25	significantly	significantly	ADV
esutjss-180	110	26	reduce	reduce	VERB
esutjss-180	110	27	revenue	revenue	NOUN
esutjss-180	110	28	leakages	leakage	NOUN
esutjss-180	110	29	inside	inside	ADP
esutjss-180	110	30	mdas	mda	NOUN
esutjss-180	110	31	.	.	PUNCT
esutjss-180	111	1	since	since	SCONJ
esutjss-180	111	2	money	money	NOUN
esutjss-180	111	3	is	be	AUX
esutjss-180	111	4	easily	easily	ADV
esutjss-180	111	5	available	available	ADJ
esutjss-180	111	6	for	for	ADP
esutjss-180	111	7	government	government	NOUN
esutjss-180	111	8	spending	spending	NOUN
esutjss-180	111	9	in	in	ADP
esutjss-180	111	10	nigeria	nigeria	PROPN
esutjss-180	111	11	,	,	PUNCT
esutjss-180	111	12	it	it	PRON
esutjss-180	111	13	is	be	AUX
esutjss-180	111	14	anticipated	anticipate	VERB
esutjss-180	111	15	that	that	SCONJ
esutjss-180	111	16	the	the	DET
esutjss-180	111	17	introduction	introduction	NOUN
esutjss-180	111	18	of	of	ADP
esutjss-180	111	19	tsa	tsa	NOUN
esutjss-180	111	20	will	will	AUX
esutjss-180	111	21	aid	aid	VERB
esutjss-180	111	22	in	in	ADP
esutjss-180	111	23	stemming	stem	VERB
esutjss-180	111	24	the	the	DET
esutjss-180	111	25	tide	tide	NOUN
esutjss-180	111	26	of	of	ADP
esutjss-180	111	27	corruption	corruption	NOUN
esutjss-180	111	28	by	by	ADP
esutjss-180	111	29	preventing	prevent	VERB
esutjss-180	111	30	money	money	NOUN
esutjss-180	111	31	leaks	leak	NOUN
esutjss-180	111	32	,	,	PUNCT
esutjss-180	111	33	embezzlement	embezzlement	NOUN
esutjss-180	111	34	,	,	PUNCT
esutjss-180	111	35	and	and	CCONJ
esutjss-180	111	36	borrowing	borrowing	NOUN
esutjss-180	111	37	.	.	PUNCT
esutjss-180	112	1	the	the	DET
esutjss-180	112	2	treasury	treasury	PROPN
esutjss-180	112	3	single	single	ADJ
esutjss-180	112	4	account	account	NOUN
esutjss-180	112	5	(	(	PUNCT
esutjss-180	112	6	tsa	tsa	PROPN
esutjss-180	112	7	)	)	PUNCT
esutjss-180	112	8	has	have	AUX
esutjss-180	112	9	helped	help	VERB
esutjss-180	112	10	the	the	DET
esutjss-180	112	11	government	government	NOUN
esutjss-180	112	12	realize	realize	VERB
esutjss-180	112	13	revenue	revenue	NOUN
esutjss-180	112	14	on	on	ADP
esutjss-180	112	15	schedule	schedule	NOUN
esutjss-180	112	16	and	and	CCONJ
esutjss-180	112	17	facilitates	facilitate	VERB
esutjss-180	112	18	its	its	PRON
esutjss-180	112	19	efficient	efficient	ADJ
esutjss-180	112	20	use	use	NOUN
esutjss-180	112	21	.	.	PUNCT
esutjss-180	113	1	tsa	tsa	NOUN
esutjss-180	113	2	makes	make	VERB
esutjss-180	113	3	sure	sure	ADJ
esutjss-180	113	4	that	that	SCONJ
esutjss-180	113	5	any	any	DET
esutjss-180	113	6	money	money	NOUN
esutjss-180	113	7	received	receive	VERB
esutjss-180	113	8	is	be	AUX
esutjss-180	113	9	available	available	ADJ
esutjss-180	113	10	for	for	ADP
esutjss-180	113	11	funding	fund	VERB
esutjss-180	113	12	the	the	DET
esutjss-180	113	13	government	government	NOUN
esutjss-180	113	14	budget	budget	NOUN
esutjss-180	113	15	,	,	PUNCT
esutjss-180	113	16	paying	pay	VERB
esutjss-180	113	17	bills	bill	NOUN
esutjss-180	113	18	on	on	ADP
esutjss-180	113	19	time	time	NOUN
esutjss-180	113	20	,	,	PUNCT
esutjss-180	113	21	and	and	CCONJ
esutjss-180	113	22	carrying	carry	VERB
esutjss-180	113	23	out	out	ADP
esutjss-180	113	24	government	government	NOUN
esutjss-180	113	25	expenditure	expenditure	NOUN
esutjss-180	113	26	programs	program	NOUN
esutjss-180	113	27	.	.	PUNCT
esutjss-180	114	1	no	no	DET
esutjss-180	114	2	government	government	NOUN
esutjss-180	114	3	agency	agency	NOUN
esutjss-180	114	4	is	be	AUX
esutjss-180	114	5	permitted	permit	VERB
esutjss-180	114	6	to	to	PART
esutjss-180	114	7	maintain	maintain	VERB
esutjss-180	114	8	any	any	DET
esutjss-180	114	9	operating	operate	VERB
esutjss-180	114	10	bank	bank	NOUN
esutjss-180	114	11	accounts	account	VERB
esutjss-180	114	12	outside	outside	ADV
esutjss-180	114	13	of	of	ADP
esutjss-180	114	14	the	the	DET
esutjss-180	114	15	ministry	ministry	PROPN
esutjss-180	114	16	of	of	ADP
esutjss-180	114	17	finance	finance	PROPN
esutjss-180	114	18	's	's	PART
esutjss-180	114	19	supervision	supervision	NOUN
esutjss-180	114	20	,	,	PUNCT
esutjss-180	114	21	therefore	therefore	ADV
esutjss-180	114	22	cbn	cbn	PROPN
esutjss-180	114	23	(	(	PUNCT
esutjss-180	114	24	2015	2015	NUM
esutjss-180	114	25	)	)	PUNCT
esutjss-180	114	26	reasoned	reason	VERB
esutjss-180	114	27	that	that	SCONJ
esutjss-180	114	28	the	the	DET
esutjss-180	114	29	installation	installation	NOUN
esutjss-180	114	30	of	of	ADP
esutjss-180	114	31	the	the	DET
esutjss-180	114	32	tsa	tsa	NOUN
esutjss-180	114	33	will	will	AUX
esutjss-180	114	34	allow	allow	VERB
esutjss-180	114	35	the	the	DET
esutjss-180	114	36	ministry	ministry	PROPN
esutjss-180	114	37	of	of	ADP
esutjss-180	114	38	finance	finance	PROPN
esutjss-180	114	39	to	to	PART
esutjss-180	114	40	oversee	oversee	VERB
esutjss-180	114	41	financial	financial	ADJ
esutjss-180	114	42	movement	movement	NOUN
esutjss-180	114	43	.	.	PUNCT
esutjss-180	115	1	109	109	NUM
esutjss-180	115	2	the	the	DET
esutjss-180	115	3	fiscal	fiscal	ADJ
esutjss-180	115	4	responsibility	responsibility	NOUN
esutjss-180	115	5	act	act	NOUN
esutjss-180	115	6	(	(	PUNCT
esutjss-180	115	7	fra	fra	NOUN
esutjss-180	115	8	)	)	PUNCT
esutjss-180	115	9	of	of	ADP
esutjss-180	115	10	2007	2007	NUM
esutjss-180	115	11	has	have	VERB
esutjss-180	115	12	a	a	DET
esutjss-180	115	13	gap	gap	NOUN
esutjss-180	115	14	that	that	PRON
esutjss-180	115	15	causes	cause	VERB
esutjss-180	115	16	revenue	revenue	NOUN
esutjss-180	115	17	-	-	PUNCT
esutjss-180	115	18	generating	generate	VERB
esutjss-180	115	19	mdas	mda	NOUN
esutjss-180	115	20	to	to	PART
esutjss-180	115	21	reportedly	reportedly	ADV
esutjss-180	115	22	generate	generate	VERB
esutjss-180	115	23	$	$	SYM
esutjss-180	115	24	3.06	3.06	NUM
esutjss-180	115	25	trillion	trillion	NUM
esutjss-180	115	26	in	in	ADP
esutjss-180	115	27	2009	2009	NUM
esutjss-180	115	28	but	but	CCONJ
esutjss-180	115	29	only	only	ADV
esutjss-180	115	30	remit	remit	VERB
esutjss-180	115	31	$	$	SYM
esutjss-180	115	32	46.80	46.80	NUM
esutjss-180	115	33	billion	billion	NUM
esutjss-180	115	34	to	to	ADP
esutjss-180	115	35	the	the	DET
esutjss-180	115	36	government	government	NOUN
esutjss-180	115	37	coffers	coffer	NOUN
esutjss-180	115	38	;	;	PUNCT
esutjss-180	115	39	they	they	PRON
esutjss-180	115	40	reportedly	reportedly	ADV
esutjss-180	115	41	generated	generate	VERB
esutjss-180	115	42	$	$	SYM
esutjss-180	115	43	3.07	3.07	NUM
esutjss-180	115	44	trillion	trillion	NUM
esutjss-180	115	45	in	in	ADP
esutjss-180	115	46	2010	2010	NUM
esutjss-180	115	47	but	but	CCONJ
esutjss-180	115	48	only	only	ADV
esutjss-180	115	49	remitted	remit	VERB
esutjss-180	115	50	$	$	SYM
esutjss-180	115	51	54.10	54.10	NUM
esutjss-180	115	52	billion	billion	NUM
esutjss-180	115	53	,	,	PUNCT
esutjss-180	115	54	according	accord	VERB
esutjss-180	115	55	to	to	ADP
esutjss-180	115	56	mr	mr	PROPN
esutjss-180	115	57	.	.	PROPN
esutjss-180	115	58	odilim	odilim	PROPN
esutjss-180	115	59	enwegbara	enwegbara	PROPN
esutjss-180	115	60	,	,	PUNCT
esutjss-180	115	61	a	a	DET
esutjss-180	115	62	development	development	NOUN
esutjss-180	115	63	economist	economist	NOUN
esutjss-180	115	64	and	and	CCONJ
esutjss-180	115	65	financial	financial	ADJ
esutjss-180	115	66	analyst	analyst	NOUN
esutjss-180	115	67	.	.	PUNCT
esutjss-180	116	1	he	he	PRON
esutjss-180	116	2	was	be	AUX
esutjss-180	116	3	speaking	speak	VERB
esutjss-180	116	4	on	on	ADP
esutjss-180	116	5	the	the	DET
esutjss-180	116	6	viability	viability	NOUN
esutjss-180	116	7	of	of	ADP
esutjss-180	116	8	the	the	DET
esutjss-180	116	9	tsa	tsa	NOUN
esutjss-180	116	10	policy	policy	NOUN
esutjss-180	116	11	.	.	PUNCT
esutjss-180	117	1	he	he	PRON
esutjss-180	117	2	mentioned	mention	VERB
esutjss-180	117	3	the	the	DET
esutjss-180	117	4	example	example	NOUN
esutjss-180	117	5	of	of	ADP
esutjss-180	117	6	the	the	DET
esutjss-180	117	7	nigerian	nigerian	ADJ
esutjss-180	117	8	national	national	ADJ
esutjss-180	117	9	petroleum	petroleum	NOUN
esutjss-180	117	10	corporation	corporation	NOUN
esutjss-180	117	11	(	(	PUNCT
esutjss-180	117	12	nnpc	nnpc	NOUN
esutjss-180	117	13	)	)	PUNCT
esutjss-180	117	14	and	and	CCONJ
esutjss-180	117	15	its	its	PRON
esutjss-180	117	16	subsidiaries	subsidiary	NOUN
esutjss-180	117	17	,	,	PUNCT
esutjss-180	117	18	which	which	PRON
esutjss-180	117	19	despite	despite	SCONJ
esutjss-180	117	20	having	having	AUX
esutjss-180	117	21	created	create	VERB
esutjss-180	117	22	#	#	SYM
esutjss-180	117	23	6.132	6.132	NUM
esutjss-180	117	24	trillion	trillion	NUM
esutjss-180	117	25	on	on	ADP
esutjss-180	117	26	their	their	PRON
esutjss-180	117	27	own	own	ADJ
esutjss-180	117	28	between	between	ADP
esutjss-180	117	29	2009	2009	NUM
esutjss-180	117	30	and	and	CCONJ
esutjss-180	117	31	2011	2011	NUM
esutjss-180	117	32	they	they	PRON
esutjss-180	117	33	returned	return	VERB
esutjss-180	117	34	zero	zero	NUM
esutjss-180	117	35	naira	naira	NOUN
esutjss-180	117	36	to	to	ADP
esutjss-180	117	37	the	the	DET
esutjss-180	117	38	national	national	ADJ
esutjss-180	117	39	coffers	coffer	NOUN
esutjss-180	117	40	(	(	PUNCT
esutjss-180	117	41	okwe	okwe	PROPN
esutjss-180	117	42	et	et	PROPN
esutjss-180	117	43	al	al	PROPN
esutjss-180	117	44	.	.	PROPN
esutjss-180	117	45	,	,	PUNCT
esutjss-180	117	46	2015	2015	NUM
esutjss-180	117	47	)	)	PUNCT
esutjss-180	117	48	.	.	PUNCT
esutjss-180	118	1	in	in	ADP
esutjss-180	118	2	a	a	DET
esutjss-180	118	3	nutshell	nutshell	NOUN
esutjss-180	118	4	,	,	PUNCT
esutjss-180	118	5	the	the	DET
esutjss-180	118	6	tsa	tsa	NOUN
esutjss-180	118	7	policy	policy	NOUN
esutjss-180	118	8	has	have	AUX
esutjss-180	118	9	fostered	foster	VERB
esutjss-180	118	10	transparency	transparency	NOUN
esutjss-180	118	11	and	and	CCONJ
esutjss-180	118	12	accountability	accountability	NOUN
esutjss-180	118	13	in	in	ADP
esutjss-180	118	14	the	the	DET
esutjss-180	118	15	public	public	ADJ
esutjss-180	118	16	financial	financial	ADJ
esutjss-180	118	17	system	system	NOUN
esutjss-180	118	18	and	and	CCONJ
esutjss-180	118	19	assisted	assist	VERB
esutjss-180	118	20	in	in	ADP
esutjss-180	118	21	stopping	stop	VERB
esutjss-180	118	22	financial	financial	ADJ
esutjss-180	118	23	leakages	leakage	NOUN
esutjss-180	118	24	in	in	ADP
esutjss-180	118	25	revenue	revenue	NOUN
esutjss-180	118	26	creation	creation	NOUN
esutjss-180	118	27	.	.	PUNCT
esutjss-180	119	1	it	it	PRON
esutjss-180	119	2	has	have	AUX
esutjss-180	119	3	made	make	VERB
esutjss-180	119	4	it	it	PRON
esutjss-180	119	5	possible	possible	ADJ
esutjss-180	119	6	for	for	SCONJ
esutjss-180	119	7	all	all	DET
esutjss-180	119	8	income	income	NOUN
esutjss-180	119	9	going	go	VERB
esutjss-180	119	10	into	into	ADP
esutjss-180	119	11	the	the	DET
esutjss-180	119	12	government	government	NOUN
esutjss-180	119	13	treasury	treasury	NOUN
esutjss-180	119	14	to	to	PART
esutjss-180	119	15	be	be	AUX
esutjss-180	119	16	collected	collect	VERB
esutjss-180	119	17	and	and	CCONJ
esutjss-180	119	18	paid	pay	VERB
esutjss-180	119	19	on	on	ADP
esutjss-180	119	20	time	time	NOUN
esutjss-180	119	21	without	without	ADP
esutjss-180	119	22	the	the	DET
esutjss-180	119	23	need	need	NOUN
esutjss-180	119	24	for	for	ADP
esutjss-180	119	25	the	the	DET
esutjss-180	119	26	intermediary	intermediary	NOUN
esutjss-180	119	27	of	of	ADP
esutjss-180	119	28	numerous	numerous	ADJ
esutjss-180	119	29	banking	banking	NOUN
esutjss-180	119	30	arrangements	arrangement	NOUN
esutjss-180	119	31	.	.	PUNCT
esutjss-180	120	1	it	it	PRON
esutjss-180	120	2	has	have	AUX
esutjss-180	120	3	also	also	ADV
esutjss-180	120	4	decreased	decrease	VERB
esutjss-180	120	5	the	the	DET
esutjss-180	120	6	misuse	misuse	NOUN
esutjss-180	120	7	of	of	ADP
esutjss-180	120	8	public	public	ADJ
esutjss-180	120	9	funds	fund	NOUN
esutjss-180	120	10	by	by	ADP
esutjss-180	120	11	income	income	NOUN
esutjss-180	120	12	-	-	PUNCT
esutjss-180	120	13	generating	generate	VERB
esutjss-180	120	14	organizations	organization	NOUN
esutjss-180	120	15	,	,	PUNCT
esutjss-180	120	16	revealed	reveal	VERB
esutjss-180	120	17	fraud	fraud	NOUN
esutjss-180	120	18	,	,	PUNCT
esutjss-180	120	19	and	and	CCONJ
esutjss-180	120	20	closed	close	VERB
esutjss-180	120	21	off	off	ADP
esutjss-180	120	22	revenue	revenue	NOUN
esutjss-180	120	23	leakage	leakage	NOUN
esutjss-180	120	24	routes	route	NOUN
esutjss-180	120	25	.	.	PUNCT
esutjss-180	121	1	achievements	achievement	NOUN
esutjss-180	121	2	of	of	ADP
esutjss-180	121	3	treasury	treasury	PROPN
esutjss-180	121	4	single	single	ADJ
esutjss-180	121	5	account	account	NOUN
esutjss-180	121	6	(	(	PUNCT
esutjss-180	121	7	tsa	tsa	PROPN
esutjss-180	121	8	)	)	PUNCT
esutjss-180	121	9	in	in	ADP
esutjss-180	121	10	nigeria	nigeria	PRON
esutjss-180	121	11	the	the	DET
esutjss-180	121	12	government	government	NOUN
esutjss-180	121	13	processes	process	VERB
esutjss-180	121	14	all	all	DET
esutjss-180	121	15	revenues	revenue	NOUN
esutjss-180	121	16	and	and	CCONJ
esutjss-180	121	17	payments	payment	NOUN
esutjss-180	121	18	through	through	ADP
esutjss-180	121	19	this	this	DET
esutjss-180	121	20	bank	bank	NOUN
esutjss-180	121	21	account	account	NOUN
esutjss-180	121	22	,	,	PUNCT
esutjss-180	121	23	or	or	CCONJ
esutjss-180	121	24	a	a	DET
esutjss-180	121	25	group	group	NOUN
esutjss-180	121	26	of	of	ADP
esutjss-180	121	27	connected	connected	ADJ
esutjss-180	121	28	bank	bank	NOUN
esutjss-180	121	29	accounts	account	NOUN
esutjss-180	121	30	,	,	PUNCT
esutjss-180	121	31	and	and	CCONJ
esutjss-180	121	32	receives	receive	VERB
esutjss-180	121	33	a	a	DET
esutjss-180	121	34	consolidated	consolidated	ADJ
esutjss-180	121	35	picture	picture	NOUN
esutjss-180	121	36	of	of	ADP
esutjss-180	121	37	its	its	PRON
esutjss-180	121	38	cash	cash	NOUN
esutjss-180	121	39	situation	situation	NOUN
esutjss-180	121	40	at	at	ADP
esutjss-180	121	41	any	any	DET
esutjss-180	121	42	given	give	VERB
esutjss-180	121	43	time	time	NOUN
esutjss-180	121	44	.	.	PUNCT
esutjss-180	122	1	the	the	DET
esutjss-180	122	2	tsa	tsa	NOUN
esutjss-180	122	3	will	will	AUX
esutjss-180	122	4	undoubtedly	undoubtedly	ADV
esutjss-180	122	5	increase	increase	VERB
esutjss-180	122	6	public	public	ADJ
esutjss-180	122	7	financial	financial	ADJ
esutjss-180	122	8	management	management	NOUN
esutjss-180	122	9	's	's	PART
esutjss-180	122	10	accountability	accountability	NOUN
esutjss-180	122	11	,	,	PUNCT
esutjss-180	122	12	transparency	transparency	NOUN
esutjss-180	122	13	,	,	PUNCT
esutjss-180	122	14	and	and	CCONJ
esutjss-180	122	15	efficacy	efficacy	NOUN
esutjss-180	122	16	(	(	PUNCT
esutjss-180	122	17	akande	akande	PROPN
esutjss-180	122	18	,	,	PUNCT
esutjss-180	122	19	2015	2015	NUM
esutjss-180	122	20	)	)	PUNCT
esutjss-180	122	21	.	.	PUNCT
esutjss-180	123	1	the	the	DET
esutjss-180	123	2	new	new	ADJ
esutjss-180	123	3	electronic	electronic	ADJ
esutjss-180	123	4	revenue	revenue	NOUN
esutjss-180	123	5	collection	collection	NOUN
esutjss-180	123	6	(	(	PUNCT
esutjss-180	123	7	erc	erc	NOUN
esutjss-180	123	8	)	)	PUNCT
esutjss-180	123	9	platform	platform	NOUN
esutjss-180	123	10	,	,	PUNCT
esutjss-180	123	11	according	accord	VERB
esutjss-180	123	12	to	to	ADP
esutjss-180	123	13	the	the	DET
esutjss-180	123	14	former	former	ADJ
esutjss-180	123	15	accountant	accountant	NOUN
esutjss-180	123	16	general	general	NOUN
esutjss-180	123	17	of	of	ADP
esutjss-180	123	18	the	the	DET
esutjss-180	123	19	federation	federation	PROPN
esutjss-180	123	20	(	(	PUNCT
esutjss-180	123	21	agf	agf	PROPN
esutjss-180	123	22	)	)	PUNCT
esutjss-180	123	23	,	,	PUNCT
esutjss-180	123	24	mr	mr	PROPN
esutjss-180	123	25	.	.	PROPN
esutjss-180	123	26	jonah	jonah	PROPN
esutjss-180	123	27	otunla	otunla	PROPN
esutjss-180	123	28	,	,	PUNCT
esutjss-180	123	29	aims	aim	VERB
esutjss-180	123	30	to	to	PART
esutjss-180	123	31	increase	increase	VERB
esutjss-180	123	32	internally	internally	ADV
esutjss-180	123	33	produced	produce	VERB
esutjss-180	123	34	revenue	revenue	NOUN
esutjss-180	123	35	in	in	ADP
esutjss-180	123	36	the	the	DET
esutjss-180	123	37	face	face	NOUN
esutjss-180	123	38	of	of	ADP
esutjss-180	123	39	falling	fall	VERB
esutjss-180	123	40	oil	oil	NOUN
esutjss-180	123	41	prices	price	NOUN
esutjss-180	123	42	.	.	PUNCT
esutjss-180	124	1	however	however	ADV
esutjss-180	124	2	,	,	PUNCT
esutjss-180	124	3	mr	mr	PROPN
esutjss-180	124	4	.	.	PROPN
esutjss-180	124	5	odilim	odilim	PROPN
esutjss-180	124	6	enwegbare	enwegbare	PROPN
esutjss-180	124	7	,	,	PUNCT
esutjss-180	124	8	a	a	DET
esutjss-180	124	9	development	development	NOUN
esutjss-180	124	10	economist	economist	NOUN
esutjss-180	124	11	and	and	CCONJ
esutjss-180	124	12	financial	financial	ADJ
esutjss-180	124	13	analyst	analyst	NOUN
esutjss-180	124	14	,	,	PUNCT
esutjss-180	124	15	noted	note	VERB
esutjss-180	124	16	that	that	SCONJ
esutjss-180	124	17	in	in	ADP
esutjss-180	124	18	order	order	NOUN
esutjss-180	124	19	to	to	PART
esutjss-180	124	20	make	make	VERB
esutjss-180	124	21	the	the	DET
esutjss-180	124	22	fiscal	fiscal	ADJ
esutjss-180	124	23	responsibility	responsibility	NOUN
esutjss-180	124	24	act	act	NOUN
esutjss-180	124	25	(	(	PUNCT
esutjss-180	124	26	fra	fra	NOUN
esutjss-180	124	27	)	)	PUNCT
esutjss-180	124	28	of	of	ADP
esutjss-180	124	29	2007	2007	NUM
esutjss-180	124	30	work	work	NOUN
esutjss-180	124	31	more	more	ADV
esutjss-180	124	32	effectively	effectively	ADV
esutjss-180	124	33	,	,	PUNCT
esutjss-180	124	34	it	it	PRON
esutjss-180	124	35	must	must	AUX
esutjss-180	124	36	be	be	AUX
esutjss-180	124	37	revised	revise	VERB
esutjss-180	124	38	in	in	ADP
esutjss-180	124	39	a	a	DET
esutjss-180	124	40	way	way	NOUN
esutjss-180	124	41	that	that	PRON
esutjss-180	124	42	eliminates	eliminate	VERB
esutjss-180	124	43	the	the	DET
esutjss-180	124	44	significant	significant	ADJ
esutjss-180	124	45	bottlenecks	bottleneck	NOUN
esutjss-180	124	46	that	that	PRON
esutjss-180	124	47	are	be	AUX
esutjss-180	124	48	brought	bring	VERB
esutjss-180	124	49	on	on	ADP
esutjss-180	124	50	by	by	ADP
esutjss-180	124	51	some	some	PRON
esutjss-180	124	52	of	of	ADP
esutjss-180	124	53	the	the	DET
esutjss-180	124	54	act	act	NOUN
esutjss-180	124	55	's	's	PART
esutjss-180	124	56	sections	section	NOUN
esutjss-180	124	57	and	and	CCONJ
esutjss-180	124	58	subsections	subsection	NOUN
esutjss-180	124	59	.	.	PUNCT
esutjss-180	125	1	he	he	PRON
esutjss-180	125	2	claimed	claim	VERB
esutjss-180	125	3	that	that	SCONJ
esutjss-180	125	4	this	this	DET
esutjss-180	125	5	one	one	NUM
esutjss-180	125	6	gap	gap	NOUN
esutjss-180	125	7	allowed	allow	VERB
esutjss-180	125	8	revenue	revenue	NOUN
esutjss-180	125	9	-	-	PUNCT
esutjss-180	125	10	generating	generate	VERB
esutjss-180	125	11	mdas	mda	NOUN
esutjss-180	125	12	to	to	PART
esutjss-180	125	13	reportedly	reportedly	ADV
esutjss-180	125	14	generate	generate	VERB
esutjss-180	125	15	$	$	SYM
esutjss-180	125	16	3.06	3.06	NUM
esutjss-180	125	17	trillion	trillion	NUM
esutjss-180	125	18	in	in	ADP
esutjss-180	125	19	2009	2009	NUM
esutjss-180	125	20	but	but	CCONJ
esutjss-180	125	21	only	only	ADV
esutjss-180	125	22	remit	remit	VERB
esutjss-180	125	23	$	$	SYM
esutjss-180	125	24	46.80	46.80	NUM
esutjss-180	125	25	billion	billion	NUM
esutjss-180	125	26	to	to	ADP
esutjss-180	125	27	the	the	DET
esutjss-180	125	28	government	government	NOUN
esutjss-180	125	29	,	,	PUNCT
esutjss-180	125	30	$	$	SYM
esutjss-180	125	31	3.07	3.07	NUM
esutjss-180	125	32	trillion	trillion	NUM
esutjss-180	125	33	in	in	ADP
esutjss-180	125	34	2010	2010	NUM
esutjss-180	125	35	but	but	CCONJ
esutjss-180	125	36	only	only	ADV
esutjss-180	125	37	remit	remit	VERB
esutjss-180	125	38	$	$	SYM
esutjss-180	125	39	54	54	NUM
esutjss-180	125	40	billion	billion	NUM
esutjss-180	125	41	,	,	PUNCT
esutjss-180	125	42	and	and	CCONJ
esutjss-180	125	43	$	$	SYM
esutjss-180	125	44	3.17	3.17	NUM
esutjss-180	125	45	trillion	trillion	NUM
esutjss-180	125	46	in	in	ADP
esutjss-180	125	47	2011	2011	NUM
esutjss-180	125	48	but	but	CCONJ
esutjss-180	125	49	only	only	ADV
esutjss-180	125	50	remit	remit	VERB
esutjss-180	125	51	$	$	SYM
esutjss-180	125	52	73.80	73.80	NUM
esutjss-180	125	53	billion	billion	NUM
esutjss-180	125	54	.	.	PUNCT
esutjss-180	126	1	he	he	PRON
esutjss-180	126	2	used	use	VERB
esutjss-180	126	3	the	the	DET
esutjss-180	126	4	example	example	NOUN
esutjss-180	126	5	of	of	ADP
esutjss-180	126	6	the	the	DET
esutjss-180	126	7	nnpc	nnpc	NOUN
esutjss-180	126	8	and	and	CCONJ
esutjss-180	126	9	its	its	PRON
esutjss-180	126	10	subsidiaries	subsidiary	NOUN
esutjss-180	126	11	,	,	PUNCT
esutjss-180	126	12	which	which	PRON
esutjss-180	126	13	despite	despite	SCONJ
esutjss-180	126	14	having	having	AUX
esutjss-180	126	15	generated	generate	VERB
esutjss-180	126	16	#	#	SYM
esutjss-180	126	17	6.132	6.132	NUM
esutjss-180	126	18	trillion	trillion	NUM
esutjss-180	126	19	on	on	ADP
esutjss-180	126	20	their	their	PRON
esutjss-180	126	21	own	own	ADJ
esutjss-180	126	22	between	between	ADP
esutjss-180	126	23	2009	2009	NUM
esutjss-180	126	24	and	and	CCONJ
esutjss-180	126	25	2011	2011	NUM
esutjss-180	126	26	,	,	PUNCT
esutjss-180	126	27	sent	send	VERB
esutjss-180	126	28	0	0	NUM
esutjss-180	126	29	naira	naira	NOUN
esutjss-180	126	30	to	to	ADP
esutjss-180	126	31	the	the	DET
esutjss-180	126	32	government	government	NOUN
esutjss-180	126	33	's	's	PART
esutjss-180	126	34	coffers	coffer	NOUN
esutjss-180	126	35	(	(	PUNCT
esutjss-180	126	36	okwe	okwe	PROPN
esutjss-180	126	37	et	et	PROPN
esutjss-180	126	38	al	al	PROPN
esutjss-180	126	39	.	.	PROPN
esutjss-180	126	40	,	,	PUNCT
esutjss-180	126	41	2015	2015	NUM
esutjss-180	126	42	)	)	PUNCT
esutjss-180	126	43	.	.	PUNCT
esutjss-180	127	1	in	in	ADP
esutjss-180	127	2	a	a	DET
esutjss-180	127	3	nutshell	nutshell	NOUN
esutjss-180	127	4	,	,	PUNCT
esutjss-180	127	5	the	the	DET
esutjss-180	127	6	tsa	tsa	NOUN
esutjss-180	127	7	policy	policy	NOUN
esutjss-180	127	8	has	have	AUX
esutjss-180	127	9	fostered	foster	VERB
esutjss-180	127	10	transparency	transparency	NOUN
esutjss-180	127	11	and	and	CCONJ
esutjss-180	127	12	accountability	accountability	NOUN
esutjss-180	127	13	in	in	ADP
esutjss-180	127	14	the	the	DET
esutjss-180	127	15	public	public	ADJ
esutjss-180	127	16	financial	financial	ADJ
esutjss-180	127	17	system	system	NOUN
esutjss-180	127	18	and	and	CCONJ
esutjss-180	127	19	assisted	assist	VERB
esutjss-180	127	20	in	in	ADP
esutjss-180	127	21	stopping	stop	VERB
esutjss-180	127	22	financial	financial	ADJ
esutjss-180	127	23	leakages	leakage	NOUN
esutjss-180	127	24	in	in	ADP
esutjss-180	127	25	revenue	revenue	NOUN
esutjss-180	127	26	creation	creation	NOUN
esutjss-180	127	27	.	.	PUNCT
esutjss-180	128	1	it	it	PRON
esutjss-180	128	2	has	have	AUX
esutjss-180	128	3	made	make	VERB
esutjss-180	128	4	it	it	PRON
esutjss-180	128	5	possible	possible	ADJ
esutjss-180	128	6	for	for	SCONJ
esutjss-180	128	7	all	all	DET
esutjss-180	128	8	income	income	NOUN
esutjss-180	128	9	going	go	VERB
esutjss-180	128	10	into	into	ADP
esutjss-180	128	11	the	the	DET
esutjss-180	128	12	government	government	NOUN
esutjss-180	128	13	treasury	treasury	NOUN
esutjss-180	128	14	to	to	PART
esutjss-180	128	15	be	be	AUX
esutjss-180	128	16	collected	collect	VERB
esutjss-180	128	17	and	and	CCONJ
esutjss-180	128	18	paid	pay	VERB
esutjss-180	128	19	on	on	ADP
esutjss-180	128	20	time	time	NOUN
esutjss-180	128	21	without	without	ADP
esutjss-180	128	22	the	the	DET
esutjss-180	128	23	need	need	NOUN
esutjss-180	128	24	for	for	ADP
esutjss-180	128	25	the	the	DET
esutjss-180	128	26	intermediary	intermediary	NOUN
esutjss-180	128	27	of	of	ADP
esutjss-180	128	28	110	110	NUM
esutjss-180	128	29	numerous	numerous	ADJ
esutjss-180	128	30	banking	banking	NOUN
esutjss-180	128	31	arrangements	arrangement	NOUN
esutjss-180	128	32	.	.	PUNCT
esutjss-180	129	1	it	it	PRON
esutjss-180	129	2	has	have	AUX
esutjss-180	129	3	also	also	ADV
esutjss-180	129	4	decreased	decrease	VERB
esutjss-180	129	5	the	the	DET
esutjss-180	129	6	misuse	misuse	NOUN
esutjss-180	129	7	of	of	ADP
esutjss-180	129	8	public	public	ADJ
esutjss-180	129	9	funds	fund	NOUN
esutjss-180	129	10	by	by	ADP
esutjss-180	129	11	revenuegenerating	revenuegenerate	VERB
esutjss-180	129	12	organizations	organization	NOUN
esutjss-180	129	13	,	,	PUNCT
esutjss-180	129	14	exposed	expose	VERB
esutjss-180	129	15	fraud	fraud	NOUN
esutjss-180	129	16	,	,	PUNCT
esutjss-180	129	17	and	and	CCONJ
esutjss-180	129	18	closed	close	VERB
esutjss-180	129	19	off	off	ADP
esutjss-180	129	20	ways	way	NOUN
esutjss-180	129	21	for	for	ADP
esutjss-180	129	22	revenue	revenue	NOUN
esutjss-180	129	23	leakage	leakage	NOUN
esutjss-180	129	24	.	.	PUNCT
esutjss-180	130	1	methodology	methodology	NOUN
esutjss-180	130	2	the	the	DET
esutjss-180	130	3	methodology	methodology	NOUN
esutjss-180	130	4	adopted	adopt	VERB
esutjss-180	130	5	from	from	ADP
esutjss-180	130	6	this	this	DET
esutjss-180	130	7	study	study	NOUN
esutjss-180	130	8	is	be	AUX
esutjss-180	130	9	library	library	ADJ
esutjss-180	130	10	approach	approach	NOUN
esutjss-180	130	11	which	which	PRON
esutjss-180	130	12	focuses	focus	VERB
esutjss-180	130	13	on	on	ADP
esutjss-180	130	14	the	the	DET
esutjss-180	130	15	content	content	NOUN
esutjss-180	130	16	reviewed	review	VERB
esutjss-180	130	17	of	of	ADP
esutjss-180	130	18	extant	extant	ADJ
esutjss-180	130	19	literature	literature	NOUN
esutjss-180	130	20	on	on	ADP
esutjss-180	130	21	treasury	treasury	PROPN
esutjss-180	130	22	single	single	ADJ
esutjss-180	130	23	account	account	NOUN
esutjss-180	130	24	(	(	PUNCT
esutjss-180	130	25	tsa	tsa	PROPN
esutjss-180	130	26	)	)	PUNCT
esutjss-180	130	27	in	in	ADP
esutjss-180	130	28	nigeria	nigeria	PROPN
esutjss-180	130	29	:	:	PUNCT
esutjss-180	130	30	a	a	DET
esutjss-180	130	31	catalyst	catalyst	NOUN
esutjss-180	130	32	of	of	ADP
esutjss-180	130	33	blocking	block	VERB
esutjss-180	130	34	financial	financial	ADJ
esutjss-180	130	35	leakages	leakage	NOUN
esutjss-180	130	36	.	.	PUNCT
esutjss-180	131	1	conclusion	conclusion	NOUN
esutjss-180	131	2	the	the	DET
esutjss-180	131	3	study	study	NOUN
esutjss-180	131	4	theoretically	theoretically	ADV
esutjss-180	131	5	examine	examine	VERB
esutjss-180	131	6	treasury	treasury	PROPN
esutjss-180	131	7	single	single	ADJ
esutjss-180	131	8	account	account	NOUN
esutjss-180	131	9	(	(	PUNCT
esutjss-180	131	10	tsa	tsa	PROPN
esutjss-180	131	11	)	)	PUNCT
esutjss-180	131	12	in	in	ADP
esutjss-180	131	13	nigeria	nigeria	PROPN
esutjss-180	131	14	:	:	PUNCT
esutjss-180	131	15	a	a	DET
esutjss-180	131	16	catalyst	catalyst	NOUN
esutjss-180	131	17	for	for	ADP
esutjss-180	131	18	blocking	block	VERB
esutjss-180	131	19	financial	financial	ADJ
esutjss-180	131	20	leakages	leakage	NOUN
esutjss-180	131	21	in	in	ADP
esutjss-180	131	22	public	public	ADJ
esutjss-180	131	23	sector	sector	NOUN
esutjss-180	131	24	.	.	PUNCT
esutjss-180	132	1	the	the	DET
esutjss-180	132	2	current	current	ADJ
esutjss-180	132	3	research	research	NOUN
esutjss-180	132	4	,	,	PUNCT
esutjss-180	132	5	which	which	PRON
esutjss-180	132	6	has	have	AUX
esutjss-180	132	7	been	be	AUX
esutjss-180	132	8	examined	examine	VERB
esutjss-180	132	9	,	,	PUNCT
esutjss-180	132	10	demonstrates	demonstrate	VERB
esutjss-180	132	11	that	that	SCONJ
esutjss-180	132	12	the	the	DET
esutjss-180	132	13	treasury	treasury	PROPN
esutjss-180	132	14	single	single	ADJ
esutjss-180	132	15	account	account	NOUN
esutjss-180	132	16	has	have	VERB
esutjss-180	132	17	a	a	DET
esutjss-180	132	18	strong	strong	ADJ
esutjss-180	132	19	positive	positive	ADJ
esutjss-180	132	20	impact	impact	NOUN
esutjss-180	132	21	on	on	ADP
esutjss-180	132	22	financial	financial	ADJ
esutjss-180	132	23	leakages	leakage	NOUN
esutjss-180	132	24	,	,	PUNCT
esutjss-180	132	25	transparency	transparency	NOUN
esutjss-180	132	26	,	,	PUNCT
esutjss-180	132	27	and	and	CCONJ
esutjss-180	132	28	the	the	DET
esutjss-180	132	29	nation	nation	NOUN
esutjss-180	132	30	's	's	PART
esutjss-180	132	31	economic	economic	ADJ
esutjss-180	132	32	growth	growth	NOUN
esutjss-180	132	33	.	.	PUNCT
esutjss-180	133	1	to	to	PART
esutjss-180	133	2	sum	sum	VERB
esutjss-180	133	3	up	up	ADP
esutjss-180	133	4	,	,	PUNCT
esutjss-180	133	5	the	the	DET
esutjss-180	133	6	treasury	treasury	PROPN
esutjss-180	133	7	single	single	ADJ
esutjss-180	133	8	account	account	NOUN
esutjss-180	133	9	has	have	VERB
esutjss-180	133	10	a	a	DET
esutjss-180	133	11	significant	significant	ADJ
esutjss-180	133	12	impact	impact	NOUN
esutjss-180	133	13	on	on	ADP
esutjss-180	133	14	how	how	SCONJ
esutjss-180	133	15	successfully	successfully	ADV
esutjss-180	133	16	public	public	ADJ
esutjss-180	133	17	finances	finance	NOUN
esutjss-180	133	18	are	be	AUX
esutjss-180	133	19	managed	manage	VERB
esutjss-180	133	20	.	.	PUNCT
esutjss-180	134	1	the	the	DET
esutjss-180	134	2	treasury	treasury	PROPN
esutjss-180	134	3	single	single	ADJ
esutjss-180	134	4	account	account	NOUN
esutjss-180	134	5	platform	platform	NOUN
esutjss-180	134	6	has	have	AUX
esutjss-180	134	7	done	do	VERB
esutjss-180	134	8	a	a	DET
esutjss-180	134	9	lot	lot	NOUN
esutjss-180	134	10	to	to	PART
esutjss-180	134	11	improve	improve	VERB
esutjss-180	134	12	transparency	transparency	NOUN
esutjss-180	134	13	and	and	CCONJ
esutjss-180	134	14	accountability	accountability	NOUN
esutjss-180	134	15	in	in	ADP
esutjss-180	134	16	the	the	DET
esutjss-180	134	17	public	public	ADJ
esutjss-180	134	18	financial	financial	ADJ
esutjss-180	134	19	system	system	NOUN
esutjss-180	134	20	and	and	CCONJ
esutjss-180	134	21	to	to	PART
esutjss-180	134	22	block	block	VERB
esutjss-180	134	23	financial	financial	ADJ
esutjss-180	134	24	leakages	leakage	NOUN
esutjss-180	134	25	in	in	ADP
esutjss-180	134	26	revenue	revenue	NOUN
esutjss-180	134	27	production	production	NOUN
esutjss-180	134	28	.	.	PUNCT
esutjss-180	135	1	it	it	PRON
esutjss-180	135	2	has	have	AUX
esutjss-180	135	3	also	also	ADV
esutjss-180	135	4	made	make	VERB
esutjss-180	135	5	it	it	PRON
esutjss-180	135	6	possible	possible	ADJ
esutjss-180	135	7	to	to	PART
esutjss-180	135	8	collect	collect	VERB
esutjss-180	135	9	all	all	DET
esutjss-180	135	10	income	income	NOUN
esutjss-180	135	11	going	go	VERB
esutjss-180	135	12	into	into	ADP
esutjss-180	135	13	the	the	DET
esutjss-180	135	14	national	national	ADJ
esutjss-180	135	15	treasury	treasury	NOUN
esutjss-180	135	16	on	on	ADP
esutjss-180	135	17	time	time	NOUN
esutjss-180	135	18	and	and	CCONJ
esutjss-180	135	19	without	without	ADP
esutjss-180	135	20	the	the	DET
esutjss-180	135	21	need	need	NOUN
esutjss-180	135	22	for	for	ADP
esutjss-180	135	23	intermediary	intermediary	ADJ
esutjss-180	135	24	banks	bank	NOUN
esutjss-180	135	25	.	.	PUNCT
esutjss-180	136	1	the	the	DET
esutjss-180	136	2	policy	policy	NOUN
esutjss-180	136	3	has	have	AUX
esutjss-180	136	4	also	also	ADV
esutjss-180	136	5	made	make	VERB
esutjss-180	136	6	it	it	PRON
esutjss-180	136	7	possible	possible	ADJ
esutjss-180	136	8	for	for	SCONJ
esutjss-180	136	9	the	the	DET
esutjss-180	136	10	central	central	ADJ
esutjss-180	136	11	government	government	NOUN
esutjss-180	136	12	to	to	PART
esutjss-180	136	13	know	know	VERB
esutjss-180	136	14	its	its	PRON
esutjss-180	136	15	financial	financial	ADJ
esutjss-180	136	16	situation	situation	NOUN
esutjss-180	136	17	at	at	ADP
esutjss-180	136	18	any	any	DET
esutjss-180	136	19	time	time	NOUN
esutjss-180	136	20	without	without	ADP
esutjss-180	136	21	any	any	DET
esutjss-180	136	22	obstacles	obstacle	NOUN
esutjss-180	136	23	.	.	PUNCT
esutjss-180	137	1	recommendations	recommendation	NOUN
esutjss-180	137	2	the	the	DET
esutjss-180	137	3	following	follow	VERB
esutjss-180	137	4	policy	policy	NOUN
esutjss-180	137	5	recommendations	recommendation	NOUN
esutjss-180	137	6	were	be	AUX
esutjss-180	137	7	offered	offer	VERB
esutjss-180	137	8	in	in	ADP
esutjss-180	137	9	line	line	NOUN
esutjss-180	137	10	with	with	ADP
esutjss-180	137	11	the	the	DET
esutjss-180	137	12	theoretical	theoretical	ADJ
esutjss-180	137	13	findings	finding	NOUN
esutjss-180	137	14	of	of	ADP
esutjss-180	137	15	this	this	DET
esutjss-180	137	16	study	study	NOUN
esutjss-180	137	17	.	.	PUNCT
esutjss-180	138	1	•	•	NUM
esutjss-180	138	2	the	the	DET
esutjss-180	138	3	federal	federal	ADJ
esutjss-180	138	4	government	government	NOUN
esutjss-180	138	5	should	should	AUX
esutjss-180	138	6	continue	continue	VERB
esutjss-180	138	7	to	to	PART
esutjss-180	138	8	operate	operate	VERB
esutjss-180	138	9	with	with	ADP
esutjss-180	138	10	the	the	DET
esutjss-180	138	11	principles	principle	NOUN
esutjss-180	138	12	of	of	ADP
esutjss-180	138	13	treasury	treasury	PROPN
esutjss-180	138	14	single	single	ADJ
esutjss-180	138	15	account	account	NOUN
esutjss-180	138	16	because	because	SCONJ
esutjss-180	138	17	of	of	ADP
esutjss-180	138	18	the	the	DET
esutjss-180	138	19	positive	positive	ADJ
esutjss-180	138	20	influence	influence	NOUN
esutjss-180	138	21	it	it	PRON
esutjss-180	138	22	has	have	VERB
esutjss-180	138	23	on	on	ADP
esutjss-180	138	24	the	the	DET
esutjss-180	138	25	effectiveness	effectiveness	NOUN
esutjss-180	138	26	of	of	ADP
esutjss-180	138	27	public	public	ADJ
esutjss-180	138	28	finance	finance	NOUN
esutjss-180	138	29	.	.	PUNCT
esutjss-180	139	1	•	•	NUM
esutjss-180	139	2	government	government	NOUN
esutjss-180	139	3	should	should	AUX
esutjss-180	139	4	review	review	VERB
esutjss-180	139	5	the	the	DET
esutjss-180	139	6	treasury	treasury	PROPN
esutjss-180	139	7	single	single	ADJ
esutjss-180	139	8	account	account	NOUN
esutjss-180	139	9	policy	policy	NOUN
esutjss-180	139	10	to	to	PART
esutjss-180	139	11	specifically	specifically	ADV
esutjss-180	139	12	safeguard	safeguard	VERB
esutjss-180	139	13	the	the	DET
esutjss-180	139	14	financial	financial	ADJ
esutjss-180	139	15	autonomy	autonomy	NOUN
esutjss-180	139	16	of	of	ADP
esutjss-180	139	17	some	some	DET
esutjss-180	139	18	sectors	sector	NOUN
esutjss-180	139	19	,	,	PUNCT
esutjss-180	139	20	like	like	ADP
esutjss-180	139	21	the	the	DET
esutjss-180	139	22	educational	educational	ADJ
esutjss-180	139	23	sector	sector	NOUN
esutjss-180	139	24	.	.	PUNCT
esutjss-180	140	1	•	•	ADV
esutjss-180	140	2	there	there	PRON
esutjss-180	140	3	is	be	VERB
esutjss-180	140	4	need	need	NOUN
esutjss-180	140	5	for	for	ADP
esutjss-180	140	6	more	more	ADJ
esutjss-180	140	7	legislation	legislation	NOUN
esutjss-180	140	8	to	to	PART
esutjss-180	140	9	cover	cover	VERB
esutjss-180	140	10	the	the	DET
esutjss-180	140	11	states	state	NOUN
esutjss-180	140	12	and	and	CCONJ
esutjss-180	140	13	local	local	ADJ
esutjss-180	140	14	government	government	NOUN
esutjss-180	140	15	levels	level	NOUN
esutjss-180	140	16	since	since	SCONJ
esutjss-180	140	17	the	the	DET
esutjss-180	140	18	policy	policy	NOUN
esutjss-180	140	19	in	in	ADP
esutjss-180	140	20	question	question	NOUN
esutjss-180	140	21	only	only	ADV
esutjss-180	140	22	covers	cover	VERB
esutjss-180	140	23	the	the	DET
esutjss-180	140	24	federal	federal	ADJ
esutjss-180	140	25	government	government	NOUN
esutjss-180	140	26	level	level	NOUN
esutjss-180	140	27	,	,	PUNCT
esutjss-180	140	28	for	for	ADP
esutjss-180	140	29	now	now	ADV
esutjss-180	140	30	.	.	PUNCT
esutjss-180	141	1	111	111	NUM
esutjss-180	141	2	references	reference	NOUN
esutjss-180	141	3	adams	adams	PROPN
esutjss-180	141	4	,	,	PUNCT
esutjss-180	141	5	r.a	r.a	PROPN
esutjss-180	141	6	.	.	PROPN
esutjss-180	141	7	(	(	PUNCT
esutjss-180	141	8	2015	2015	NUM
esutjss-180	141	9	)	)	PUNCT
esutjss-180	141	10	.	.	PUNCT
esutjss-180	142	1	public	public	ADJ
esutjss-180	142	2	sector	sector	NOUN
esutjss-180	142	3	accounting	accounting	NOUN
esutjss-180	142	4	and	and	CCONJ
esutjss-180	142	5	finance	finance	NOUN
esutjss-180	142	6	made	make	VERB
esutjss-180	142	7	simple	simple	ADJ
esutjss-180	142	8	(	(	PUNCT
esutjss-180	142	9	4th	4th	ADJ
esutjss-180	142	10	edition	edition	NOUN
esutjss-180	142	11	)	)	PUNCT
esutjss-180	142	12	.	.	PUNCT
esutjss-180	143	1	lagos	lago	NOUN
esutjss-180	143	2	:	:	PUNCT
esutjss-180	143	3	corporate	corporate	ADJ
esutjss-180	143	4	publishers	publisher	NOUN
esutjss-180	143	5	ventures	venture	NOUN
esutjss-180	143	6	.	.	PUNCT
esutjss-180	144	1	adeolu	adeolu	PROPN
esutjss-180	144	2	,	,	PUNCT
esutjss-180	144	3	a.	a.	NOUN
esutjss-180	144	4	,	,	PUNCT
esutjss-180	144	5	(	(	PUNCT
esutjss-180	144	6	2015	2015	NUM
esutjss-180	144	7	)	)	PUNCT
esutjss-180	144	8	.	.	PUNCT
esutjss-180	145	1	understanding	understand	VERB
esutjss-180	145	2	the	the	DET
esutjss-180	145	3	treasury	treasury	PROPN
esutjss-180	145	4	single	single	ADJ
esutjss-180	145	5	account	account	NOUN
esutjss-180	145	6	(	(	PUNCT
esutjss-180	145	7	tsa	tsa	NOUN
esutjss-180	145	8	)	)	PUNCT
esutjss-180	145	9	system	system	NOUN
esutjss-180	145	10	.	.	PUNCT
esutjss-180	146	1	things	thing	NOUN
esutjss-180	146	2	you	you	PRON
esutjss-180	146	3	should	should	AUX
esutjss-180	146	4	know	know	VERB
esutjss-180	146	5	.	.	PUNCT
esutjss-180	147	1	business	business	NOUN
esutjss-180	147	2	and	and	CCONJ
esutjss-180	147	3	economy	economy	NOUN
esutjss-180	147	4	,	,	PUNCT
esutjss-180	147	5	market	market	NOUN
esutjss-180	147	6	development	development	NOUN
esutjss-180	147	7	.	.	PUNCT
esutjss-180	148	1	bhatti	bhatti	PROPN
esutjss-180	148	2	.	.	PUNCT
esutjss-180	149	1	akande	akande	PROPN
esutjss-180	149	2	,	,	PUNCT
esutjss-180	149	3	l.	l.	PROPN
esutjss-180	149	4	,	,	PUNCT
esutjss-180	149	5	(	(	PUNCT
esutjss-180	149	6	2015	2015	NUM
esutjss-180	149	7	)	)	PUNCT
esutjss-180	149	8	.	.	PUNCT
esutjss-180	150	1	“	"	PUNCT
esutjss-180	150	2	buhari	buhari	X
esutjss-180	150	3	orders	order	VERB
esutjss-180	150	4	federal	federal	ADJ
esutjss-180	150	5	ministries	ministry	NOUN
esutjss-180	150	6	,	,	PUNCT
esutjss-180	150	7	agencies	agency	NOUN
esutjss-180	150	8	to	to	PART
esutjss-180	150	9	open	open	VERB
esutjss-180	150	10	treasury	treasury	PROPN
esutjss-180	150	11	single	single	ADJ
esutjss-180	150	12	account	account	NOUN
esutjss-180	150	13	.	.	PUNCT
esutjss-180	151	1	press	press	NOUN
esutjss-180	151	2	release	release	NOUN
esutjss-180	151	3	,	,	PUNCT
esutjss-180	151	4	august	august	PROPN
esutjss-180	151	5	9	9	NUM
esutjss-180	151	6	.	.	PUNCT
esutjss-180	152	1	central	central	ADJ
esutjss-180	152	2	bank	bank	PROPN
esutjss-180	152	3	of	of	ADP
esutjss-180	152	4	nigeria	nigeria	PROPN
esutjss-180	152	5	(	(	PUNCT
esutjss-180	152	6	2014	2014	NUM
esutjss-180	152	7	)	)	PUNCT
esutjss-180	152	8	.	.	PUNCT
esutjss-180	153	1	“	"	PUNCT
esutjss-180	153	2	communique	communique	ADJ
esutjss-180	153	3	no.94	no.94	NOUN
esutjss-180	153	4	of	of	ADP
esutjss-180	153	5	the	the	DET
esutjss-180	153	6	monetary	monetary	ADJ
esutjss-180	153	7	policy	policy	NOUN
esutjss-180	153	8	committee	committee	NOUN
esutjss-180	153	9	meeting	meeting	NOUN
esutjss-180	153	10	”	"	PUNCT
esutjss-180	153	11	march	march	PROPN
esutjss-180	153	12	24	24	NUM
esutjss-180	153	13	-	-	SYM
esutjss-180	153	14	25	25	NUM
esutjss-180	153	15	,	,	PUNCT
esutjss-180	153	16	pp	pp	ADJ
esutjss-180	153	17	.	.	PUNCT
esutjss-180	154	1	1	1	NUM
esutjss-180	154	2	-	-	SYM
esutjss-180	154	3	37	37	NUM
esutjss-180	154	4	.	.	PUNCT
esutjss-180	155	1	central	central	ADJ
esutjss-180	155	2	bank	bank	PROPN
esutjss-180	155	3	of	of	ADP
esutjss-180	155	4	nigeria	nigeria	PROPN
esutjss-180	155	5	(	(	PUNCT
esutjss-180	155	6	2015	2015	NUM
esutjss-180	155	7	)	)	PUNCT
esutjss-180	155	8	.	.	PUNCT
esutjss-180	156	1	revised	revise	VERB
esutjss-180	156	2	guidelines	guideline	NOUN
esutjss-180	156	3	for	for	ADP
esutjss-180	156	4	compliance	compliance	NOUN
esutjss-180	156	5	with	with	ADP
esutjss-180	156	6	treasury	treasury	PROPN
esutjss-180	156	7	single	single	ADJ
esutjss-180	156	8	account	account	NOUN
esutjss-180	156	9	by	by	ADP
esutjss-180	156	10	banks	bank	NOUN
esutjss-180	156	11	in	in	ADP
esutjss-180	156	12	nigeria	nigeria	PROPN
esutjss-180	156	13	.	.	PUNCT
esutjss-180	157	1	igbekoyi	igbekoyi	PROPN
esutjss-180	157	2	,	,	PUNCT
esutjss-180	157	3	o.	o.	PROPN
esutjss-180	157	4	s.	s.	PROPN
esutjss-180	157	5	,	,	PUNCT
esutjss-180	157	6	&	&	CCONJ
esutjss-180	157	7	agbaje	agbaje	NOUN
esutjss-180	157	8	,	,	PUNCT
esutjss-180	157	9	w.	w.	PROPN
esutjss-180	157	10	h.	h.	PROPN
esutjss-180	157	11	(	(	PUNCT
esutjss-180	157	12	2017	2017	NUM
esutjss-180	157	13	)	)	PUNCT
esutjss-180	157	14	.	.	PUNCT
esutjss-180	158	1	“	"	PUNCT
esutjss-180	158	2	an	an	DET
esutjss-180	158	3	assessment	assessment	NOUN
esutjss-180	158	4	of	of	ADP
esutjss-180	158	5	the	the	DET
esutjss-180	158	6	implications	implication	NOUN
esutjss-180	158	7	of	of	ADP
esutjss-180	158	8	treasury	treasury	PROPN
esutjss-180	158	9	single	single	ADJ
esutjss-180	158	10	account	account	NOUN
esutjss-180	158	11	adoption	adoption	NOUN
esutjss-180	158	12	on	on	ADP
esutjss-180	158	13	public	public	ADJ
esutjss-180	158	14	sector	sector	NOUN
esutjss-180	158	15	accountability	accountability	NOUN
esutjss-180	158	16	and	and	CCONJ
esutjss-180	158	17	transparency	transparency	NOUN
esutjss-180	158	18	.	.	PUNCT
esutjss-180	159	1	european	european	ADJ
esutjss-180	159	2	journal	journal	PROPN
esutjss-180	159	3	of	of	ADP
esutjss-180	159	4	accounting	accounting	NOUN
esutjss-180	159	5	,	,	PUNCT
esutjss-180	159	6	auditing	auditing	NOUN
esutjss-180	159	7	and	and	CCONJ
esutjss-180	159	8	finance	finance	NOUN
esutjss-180	159	9	.	.	PUNCT
esutjss-180	160	1	research	research	NOUN
esutjss-180	160	2	,	,	PUNCT
esutjss-180	160	3	5(8	5(8	NUM
esutjss-180	160	4	)	)	PUNCT
esutjss-180	160	5	,	,	PUNCT
esutjss-180	160	6	33	33	NUM
esutjss-180	160	7	-	-	SYM
esutjss-180	160	8	49	49	NUM
esutjss-180	160	9	.	.	PUNCT
esutjss-180	161	1	jegede	jegede	NOUN
esutjss-180	161	2	,	,	PUNCT
esutjss-180	161	3	m.	m.	NOUN
esutjss-180	161	4	(	(	PUNCT
esutjss-180	161	5	2015	2015	NUM
esutjss-180	161	6	)	)	PUNCT
esutjss-180	161	7	.	.	PUNCT
esutjss-180	162	1	september	september	PROPN
esutjss-180	162	2	27	27	NUM
esutjss-180	162	3	.	.	PUNCT
esutjss-180	163	1	buhari	buhari	PROPN
esutjss-180	163	2	and	and	CCONJ
esutjss-180	163	3	the	the	DET
esutjss-180	163	4	treasury	treasury	PROPN
esutjss-180	163	5	single	single	ADJ
esutjss-180	163	6	account	account	NOUN
esutjss-180	163	7	.	.	PUNCT
esutjss-180	164	1	daily	daily	PROPN
esutjss-180	164	2	trust	trust	PROPN
esutjss-180	164	3	,	,	PUNCT
esutjss-180	164	4	p.22	p.22	PROPN
esutjss-180	164	5	ocheni	ocheni	NOUN
esutjss-180	164	6	,	,	PUNCT
esutjss-180	164	7	s.	s.	PROPN
esutjss-180	164	8	(	(	PUNCT
esutjss-180	164	9	2016	2016	NUM
esutjss-180	164	10	)	)	PUNCT
esutjss-180	164	11	.	.	PUNCT
esutjss-180	165	1	treasury	treasury	PROPN
esutjss-180	165	2	single	single	ADJ
esutjss-180	165	3	account	account	NOUN
esutjss-180	165	4	:	:	PUNCT
esutjss-180	165	5	a	a	DET
esutjss-180	165	6	catalyst	catalyst	NOUN
esutjss-180	165	7	for	for	ADP
esutjss-180	165	8	financial	financial	ADJ
esutjss-180	165	9	management	management	NOUN
esutjss-180	165	10	.	.	PUNCT
esutjss-180	166	1	international	international	ADJ
esutjss-180	166	2	academic	academic	ADJ
esutjss-180	166	3	business	business	NOUN
esutjss-180	166	4	review	review	NOUN
esutjss-180	166	5	,	,	PUNCT
esutjss-180	166	6	2(1	2(1	NUM
esutjss-180	166	7	)	)	PUNCT
esutjss-180	166	8	,	,	PUNCT
esutjss-180	166	9	11	11	NUM
esutjss-180	166	10	-	-	SYM
esutjss-180	166	11	32	32	NUM
esutjss-180	166	12	.	.	PUNCT
esutjss-180	167	1	oguntodu	oguntodu	PROPN
esutjss-180	167	2	,	,	PUNCT
esutjss-180	167	3	j.a	j.a	PROPN
esutjss-180	167	4	.	.	PROPN
esutjss-180	167	5	,	,	PUNCT
esutjss-180	167	6	alalade	alalade	ADJ
esutjss-180	167	7	,	,	PUNCT
esutjss-180	167	8	y.	y.	PROPN
esutjss-180	167	9	a.	a.	PROPN
esutjss-180	167	10	,	,	PUNCT
esutjss-180	167	11	adekunle	adekunle	NOUN
esutjss-180	167	12	,	,	PUNCT
esutjss-180	167	13	y.	y.	NOUN
esutjss-180	167	14	a.	a.	PROPN
esutjss-180	167	15	,	,	PUNCT
esutjss-180	167	16	&	&	CCONJ
esutjss-180	167	17	adegbie	adegbie	PROPN
esutjss-180	167	18	,	,	PUNCT
esutjss-180	167	19	f.	f.	PROPN
esutjss-180	167	20	f.	f.	PROPN
esutjss-180	167	21	(	(	PUNCT
esutjss-180	167	22	2016	2016	NUM
esutjss-180	167	23	)	)	PUNCT
esutjss-180	167	24	.	.	PUNCT
esutjss-180	168	1	treasury	treasury	PROPN
esutjss-180	168	2	single	single	ADJ
esutjss-180	168	3	account	account	NOUN
esutjss-180	168	4	and	and	CCONJ
esutjss-180	168	5	nigeria	nigeria	PROPN
esutjss-180	168	6	’s	’s	PART
esutjss-180	168	7	economy	economy	NOUN
esutjss-180	168	8	between	between	ADP
esutjss-180	168	9	1999	1999	NUM
esutjss-180	168	10	and	and	CCONJ
esutjss-180	168	11	2015	2015	NUM
esutjss-180	168	12	.	.	PUNCT
esutjss-180	169	1	journal	journal	NOUN
esutjss-180	169	2	of	of	ADP
esutjss-180	169	3	accounting	accounting	NOUN
esutjss-180	169	4	and	and	CCONJ
esutjss-180	169	5	financial	financial	ADJ
esutjss-180	169	6	management	management	NOUN
esutjss-180	169	7	.	.	PUNCT
esutjss-180	170	1	2(6	2(6	NUM
esutjss-180	170	2	)	)	PUNCT
esutjss-180	170	3	,	,	PUNCT
esutjss-180	170	4	61	61	NUM
esutjss-180	170	5	-	-	SYM
esutjss-180	170	6	68	68	NUM
esutjss-180	170	7	.	.	PUNCT
esutjss-180	171	1	okwe	okwe	ADJ
esutjss-180	171	2	,	,	PUNCT
esutjss-180	171	3	m.	m.	NOUN
esutjss-180	171	4	(	(	PUNCT
esutjss-180	171	5	2015	2015	NUM
esutjss-180	171	6	)	)	PUNCT
esutjss-180	171	7	.	.	PUNCT
esutjss-180	172	1	treasury	treasury	PROPN
esutjss-180	172	2	single	single	ADJ
esutjss-180	172	3	account	account	NOUN
esutjss-180	172	4	:	:	PUNCT
esutjss-180	172	5	giving	give	VERB
esutjss-180	172	6	life	life	NOUN
esutjss-180	172	7	to	to	ADP
esutjss-180	172	8	jonathan	jonathan	PROPN
esutjss-180	172	9	’s	’s	PART
esutjss-180	172	10	dead	dead	ADJ
esutjss-180	172	11	policy	policy	NOUN
esutjss-180	172	12	directives	directive	NOUN
esutjss-180	172	13	.	.	PUNCT
esutjss-180	173	1	https://www.vanguardnewspaper.com	https://www.vanguardnewspaper.com	X
esutjss-180	174	1	olanrewaju	olanrewaju	PROPN
esutjss-180	174	2	,	,	PUNCT
esutjss-180	174	3	o.	o.	PROPN
esutjss-180	174	4	o.	o.	PROPN
esutjss-180	174	5	(	(	PUNCT
esutjss-180	174	6	2012	2012	NUM
esutjss-180	174	7	)	)	PUNCT
esutjss-180	174	8	.	.	PUNCT
esutjss-180	175	1	ifrs	ifrs	PROPN
esutjss-180	175	2	approach	approach	NOUN
esutjss-180	175	3	,	,	PUNCT
esutjss-180	175	4	published	publish	VERB
esutjss-180	175	5	by	by	ADP
esutjss-180	175	6	dimkem	dimkem	NOUN
esutjss-180	175	7	publications	publication	NOUN
esutjss-180	175	8	limited	limit	VERB
esutjss-180	175	9	.	.	PUNCT
esutjss-180	176	1	5	5	NUM
esutjss-180	176	2	,	,	PUNCT
esutjss-180	176	3	olusoji	olusoji	PROPN
esutjss-180	176	4	idowu	idowu	PROPN
esutjss-180	176	5	street	street	PROPN
esutjss-180	176	6	,	,	PUNCT
esutjss-180	176	7	ilupeju	ilupeju	NOUN
esutjss-180	176	8	,	,	PUNCT
esutjss-180	176	9	lagos	lago	NOUN
esutjss-180	176	10	.	.	PUNCT
esutjss-180	177	1	onyewuchi	onyewuchi	PROPN
esutjss-180	177	2	,	,	PUNCT
esutjss-180	177	3	s.	s.	PROPN
esutjss-180	177	4	(	(	PUNCT
esutjss-180	177	5	2016	2016	NUM
esutjss-180	177	6	)	)	PUNCT
esutjss-180	177	7	.	.	PUNCT
esutjss-180	178	1	treasury	treasury	PROPN
esutjss-180	178	2	single	single	ADJ
esutjss-180	178	3	account	account	NOUN
esutjss-180	178	4	of	of	ADP
esutjss-180	178	5	the	the	DET
esutjss-180	178	6	public	public	ADJ
esutjss-180	178	7	sector	sector	NOUN
esutjss-180	178	8	:	:	PUNCT
esutjss-180	178	9	implication	implication	NOUN
esutjss-180	178	10	for	for	ADP
esutjss-180	178	11	financial	financial	ADJ
esutjss-180	178	12	management	management	NOUN
esutjss-180	178	13	in	in	ADP
esutjss-180	178	14	nigeria	nigeria	PROPN
esutjss-180	178	15	.	.	PUNCT
esutjss-180	179	1	journal	journal	PROPN
esutjss-180	179	2	of	of	ADP
esutjss-180	179	3	global	global	ADJ
esutjss-180	179	4	accounting	accounting	NOUN
esutjss-180	179	5	.	.	PUNCT
esutjss-180	180	1	3(2	3(2	NUM
esutjss-180	180	2	)	)	PUNCT
esutjss-180	180	3	,	,	PUNCT
esutjss-180	180	4	92	92	NUM
esutjss-180	180	5	-	-	SYM
esutjss-180	180	6	107	107	NUM
esutjss-180	180	7	.	.	PUNCT
esutjss-180	181	1	osuala	osuala	PROPN
esutjss-180	181	2	,	,	PUNCT
esutjss-180	181	3	e.	e.	PROPN
esutjss-180	181	4	c.	c.	PROPN
esutjss-180	181	5	(	(	PUNCT
esutjss-180	181	6	2001	2001	NUM
esutjss-180	181	7	)	)	PUNCT
esutjss-180	181	8	.	.	PUNCT
esutjss-180	182	1	commerce	commerce	PROPN
esutjss-180	182	2	for	for	ADP
esutjss-180	182	3	nigerian	nigerian	ADJ
esutjss-180	182	4	schools	school	NOUN
esutjss-180	182	5	and	and	CCONJ
esutjss-180	182	6	colleges	college	NOUN
esutjss-180	182	7	:	:	PUNCT
esutjss-180	182	8	owerri	owerri	PROPN
esutjss-180	182	9	cape	cape	NOUN
esutjss-180	182	10	publishers	publisher	NOUN
esutjss-180	182	11	international	international	PROPN
esutjss-180	182	12	limited	limited	ADJ
esutjss-180	182	13	.	.	PUNCT
esutjss-180	183	1	udeh	udeh	PROPN
esutjss-180	183	2	,	,	PUNCT
esutjss-180	183	3	s.	s.	PROPN
esutjss-180	183	4	o.	o.	PROPN
esutjss-180	183	5	(	(	PUNCT
esutjss-180	183	6	2008	2008	NUM
esutjss-180	183	7	)	)	PUNCT
esutjss-180	183	8	.	.	PUNCT
esutjss-180	184	1	public	public	ADJ
esutjss-180	184	2	finance	finance	NOUN
esutjss-180	184	3	management	management	NOUN
esutjss-180	184	4	.	.	PUNCT
esutjss-180	185	1	enugu	enugu	PROPN
esutjss-180	185	2	:	:	PUNCT
esutjss-180	185	3	malik	malik	PROPN
esutjss-180	185	4	enterprise	enterprise	NOUN
esutjss-180	185	5	,	,	PUNCT
esutjss-180	185	6	nigeria	nigeria	PROPN
esutjss-180	185	7	.	.	PUNCT
esutjss-180	186	1	yusuf	yusuf	PROPN
esutjss-180	186	2	,	,	PUNCT
esutjss-180	186	3	m.	m.	PROPN
esutjss-180	186	4	d.	d.	PROPN
esutjss-180	186	5	(	(	PUNCT
esutjss-180	186	6	2016	2016	NUM
esutjss-180	186	7	)	)	PUNCT
esutjss-180	186	8	.	.	PUNCT
esutjss-180	187	1	effect	effect	NOUN
esutjss-180	187	2	of	of	ADP
esutjss-180	187	3	treasury	treasury	PROPN
esutjss-180	187	4	single	single	ADJ
esutjss-180	187	5	account	account	NOUN
esutjss-180	187	6	on	on	ADP
esutjss-180	187	7	public	public	ADJ
esutjss-180	187	8	finance	finance	NOUN
esutjss-180	187	9	management	management	NOUN
esutjss-180	187	10	in	in	ADP
esutjss-180	187	11	nigeria	nigeria	PROPN
esutjss-180	187	12	.	.	PUNCT
esutjss-180	188	1	research	research	NOUN
esutjss-180	188	2	journal	journal	PROPN
esutjss-180	188	3	of	of	ADP
esutjss-180	188	4	finance	finance	NOUN
esutjss-180	188	5	and	and	CCONJ
esutjss-180	188	6	accounting	accounting	NOUN
esutjss-180	188	7	.	.	PUNCT
esutjss-180	189	1	7(6	7(6	NUM
esutjss-180	189	2	)	)	PUNCT
esutjss-180	189	3	,	,	PUNCT
esutjss-180	189	4	164	164	NUM
esutjss-180	189	5	-	-	SYM
esutjss-180	189	6	170	170	NUM
esutjss-180	189	7	.	.	PUNCT
esutjss-180	189	8	https://www.vanguardnewspaper.com/	https://www.vanguardnewspaper.com/	PROPN
esutjss-180	189	9	page	page	NOUN
esutjss-180	189	10	7	7	NUM