The Effectiveness of the Electronic Treasury Single Account (TSA) System in Curbing Financial Corruption and its Impact on the Performance of Financial Controllers in the Libyan State: A Field Study on Financial Services Controllers in (Zliten, Al-Khums,

Abstract

This study aims to clarify the effectiveness of the electronic Treasury Single Account (TSA) system using the "Ratibak Lahthi" (Your Salary Momentarily) platform in curbing financial corruption in the Libyan state and its impact on the performance of financial controllers. The study population consisted of financial controllers in the Libyan state, with a sample of 40 controllers from the financial services offices in Zliten, Al-Khums, Msallata, and Qasr Al-Akhyar. The study concluded that the electronic Treasury Single Account system contributes effectively to curbing financial corruption in the use of available financial resources under the first chapter of the budget by preventing the duplication of salary payments, enhancing financial oversight, and preventing unauthorized changes to employee data. The system also had a highly positive impact on the work of financial controllers by facilitating their tasks, increasing their speed and accuracy in oversight, and preventing transgressions by heads of sectors, thus raising their operational efficiency. The study recommends applying this system to the remaining chapters of the Libyan state budget to contribute to effective oversight of public funds.