About COA

The Court of Accounts is an administrative court that handles financial justice. Its mission is to oversee public funds and funds deposited in the treasury by:

  • Monitoring the use of these funds and ensuring that their usage complies with applicable laws and regulations.
  • Deciding on the accuracy and legality of transactions and accounts.
  • Prosecuting those responsible for violating the laws and regulations related to these funds.
  • The Court of Accounts is administratively linked to the Prime Minister, with its headquarters in Beirut.

    • The following are subject to the control of the Court of Accounts:

    1. State administrations.
    2. Municipalities of Beirut, Tripoli, Mina, Bourj Hammoud, Sidon, Zahle, Al-Muallaqa, and other municipalities that have been or will be subjected to the Court of Accounts' oversight by a decree issued by the Council of Ministers based on the Prime Minister's proposal.
    3. Public institutions affiliated with the state and those affiliated with municipalities under the supervision of the Court of Accounts.
    4. Regulatory bodies representing the state in the institutions they oversee or in institutions where the state guarantees a minimum level of profit.
    5. Institutions, associations, and other entities or companies that have a financial relationship with the state, municipalities, or public institutions through contributions, assistance, or loans.