Bello, A. M., H. Javan, and J. W. Godiya. “Treasury Single Account and Its Effect on Fraud Detection and Prevention in Federal Tertiary Institutions in Adamawa State”. African Journal of Management and Business Research, vol. 4, no. 1, June 2022, pp. 108-16, https://publications.afropolitanjournals.com/index.php/ajmbr/article/view/148.