The main goal of this study is to investigate the optimization of financial processes and the components affecting them using the opinions of Tehran Municipality Comptrollers in order to identify relevant issues, challenges, and topics and use them to develop and continue the path. The research method of the present study is qualitative content analysis and the research method is from the perspective of exploratory purpose. The data collection method was in-depth interviews conducted with Comptrollers of Tehran Municipality in 2023 and 2024.The findings show that optimizing financial processes in Tehran Municipality depends on factors such as: utilizing technology and information, Training employees in financial processes, monitoring the implementation of financial processes, the approach to continuous improvement of financial processes, the challenge of not complying with financial processes due to untimely notification of programs, the need for a unified approach in implementing financial processes, common financial processes in units, the need for system-oriented financial processes, and reforming financial processes. The component of unified approach in implementing financial processes has the greatest impact on optimizing financial processes in Tehran Municipality. In general, the coordinated implementation of the identified components and requirements related to optimizing financial processes can improve financial performance, increase public trust, organizational accountability, and provide the basis for optimal use of municipal financial resources.