23/08/2025
Hanyoyin da ake bi kafin kuÉ—i ya fita daga asusun gwamnati (TSA)
( A tsaya duba a tsanake, ayi alkalanci) 👇
1. Budgetary Provision (Kasafin KuÉ—i)
Duk wani kuÉ—i da za a kashe dole sai yana cikin kasafin kuÉ—i da Majalisar Dokoki ta amince da shi.
Idan ba a saka a budget ba, ba a yarda a fitar da shi daga TSA.
2. Approval daga Spending Unit (MDAs)
Hukumar ko ma’aikata (misali Ministry of Works, Ministry of Health, da sauransu) sukan shirya request memo ko expenditure proposal.
Wannan sai ya tafi ga Accounting Officer (Permanent Secretary ko Head of Agency) domin amincewa.
3. Approval daga Governor/Executive Council (idan manyan kudade ne)
Idan kashe kuɗin ya wuce wani threshold (misali miliyoyin/biliyoyin naira), sai ya je majalisar zartarwa (State Executive Council) ko kuma kai tsaye a sami Governor’s approval.
4. Verification da Due Process Office (Bureau of Public Procurement)
Idan al’amari ya shafi kwangila, dole sai an wuce ta Due Process domin tabbatar da gaskiyar kwangila, cancantar kamfani, da kuma cewa aikin zai gudana.
Wannan ofishin ne ke tabbatar da cewa ba a yi inflated contract ko fake company ba.
5. Authorization daga Ministry of Finance
Bayan samun approvals, Ministry of Finance ce ke bada izinin a biya (Payment Warrant / Authority to Incur Expenditure – AIE). Su ne ke da ikon fitar da kuɗi daga TSA.
6. Processing a Office of the Accountant-General (OAG)
Bayan Finance ta amince, sai aka aika da request zuwa Accountant-General’s Office.
OAG zai tabbatar da cewa akwai kuÉ—in a cikin asusun, sannan ya yi final approval na biyan kuÉ—i.
7. Payment ta Treasury Single Account (TSA)
Daga nan ne ake biyan kuÉ—in kai tsaye daga TSA ta hanyar Remita/e-payment platform zuwa asusun wanda aka amince da shi (kamfani ko mutum).
Ana amfani da Government Integrated Financial Management Information System (GIFMIS) a jihohi da dama da suke amfani da TSA system.
