This research aims to explain the concept of (TSA), its most prominent characteristics and its role in enhancing financial sustainability in the Ministry of Finance. To achieve the research objectives, the researchers put forward a set of questions represented in the checklist that search for the role of (TSA) in enhancing financial sustainability in the Ministry of Finance. One of the most important results reached by the researchers is that there is a role for the unified treasury account in enhancing financial sustainability by giving a more realistic picture of the cash position of the units by improving cash management, which reduces the need for unnecessary borrowing and also reduces idle funds, which leads to better financial sustainability.