Système Francophone de Diffusion de la Recherche sur les Finances Publiques

The Treasury Single Account (TSA) policy was introduced in Cameroon as a result of reform in payment system in the CEMAC zone, shortcomings in the management of cash, hence seeking for ways to better manage cash, and prevent mismanagement of government's revenue, unify all government accounts, enabling it to prevent revenue loss and mismanagement by revenue-generating agencies. .This research examines the functioning of the treasury single account in Cameroon, its benefits, challenges and prospects. The objective of this research is to examine the reasons for the consolidation of revenues in the TSA, then the credibility of this centralized system on cash management. Both primary and secondary data were employed. A sample size of 20 respondents were used in our work. The data were analyzed using majority score. The result of this research shows that the adoption of a Treasury Single Account is beneficial to cash management but will be of added value if its scope is widened and its management ameliorated. Thus, our work recommend that for further success of the Treasury Single Account, its scope should be widened and its management ameliorated.