Analysis of the Efficiency of the Treasury Single Account System in Libya: An Evaluation Study of the Performance of Banking Data Entry in Government Entities During the Period (August 2025 – January 2026)

Abstract

This study aimed to evaluate the performance of the Unified Treasury Account system in managing the financial data of government entities, by analyzing its technical efficiency, the variance in data entry rates, and the factors influencing institutional commitment. The study adopted the descriptive analytical approach. It included questions to assess the system's efficiency, which were statistically processed for (1,754) entities, (1,294,574) bank accounts, and (2,203,335) employees. The results showed a high technical capability of the system in processing diverse databases. The study also revealed a significant variance in data entry rates (0% - 100%), attributed to factors such as: (digital readiness, nature of functional linkage, and data volume), with a digital gap of (11.6%) concentrated in small entities and foreign missions. Several influential administrative factors were also identified, such as: (staff density and centralized structure). The study recommended enhancing the technical infrastructure through automated linkage with banks, developing proactive audit mechanisms, improving the efficiency of human resources, strengthening smart monitoring, and addressing digital gaps through policies such as: phased data entry and digitization at the source, to improve the state's financial reform efforts, thereby supporting the integrated digital transformation of the government sector.