Designing a Financial Mangement Framework for General Treasury Administration in Iran

 General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.

This study has adopted the qualitative approach and the required data have been collected trough library research and field study. First, the academic literature and regulations are collected and analyzed, and then, the opinions of a focus group on the analysis are synthesized. The theme analysis method has been used to analyze the data.

After analyzing the data, 94 initial codes were identified for improving the current situation of the General Treasury Administration's financial management, 50 codes in the rules and regulations section and 44 codes in the processes section. These codes were eventually categorized into six dimensions: budget management (12 codes), public resource management (11 codes), bank account management (13 codes), cost management (14 codes), accounting management, and finance reporting (11 codes), audit management and financial supervision (17 codes).

The General Treasury Administration has a key role in improving the financial management of the government in the public sector. The  proposed framework of this research is the first tool for improving the current state and can help policy-makers in this center.