Wider Transparency, Deeper Accountability

Court of Accounts

"Strategic Partner" in Shaping Financial Policies Contributing to Sustainable Development

The launch of the Court of Audit's website, this digital space, represents a key milestone in the journey of enhancing transparency and accountability, strengthening the role of the Court of Accounts as a stronghold for protecting public funds and ensuring the protection of the rights of both the Lebanese state and the Lebanese people.

The primary objective of launching this website is the result of applying the Right to Access Information Law and enhancing communication with citizens and all relevant stakeholders.

A Clear Vision from the Start

When I assumed the presidency of the Court of Accounts in 2019, the country was facing unprecedented challenges in the financial, economic, and social spheres. Despite the difficult circumstances, our vision was clear: to establish the role of the Court of Accounts as a supreme judicial authority concerned with protecting public funds and ensuring their sound management according to the best international practices.

Our message has always centered on exercising oversight with the highest standards of professionalism, based on the principles of integrity and professional ethics that everyone involved in financial auditing and oversight, whether they are judges, auditors, controllers, or administrative staff, should adhere to.

 

Enhancing Financial Oversight and Improving Administrative Performance

Believing in the need to utilize all available expertise, whether internal or external, we worked on building strategic partnerships with relevant stakeholders.

Internally, we sought to strengthen financial oversight by preparing special reports that addressed critical financial issues. These reports were distinguished by their high quality and in-depth analysis. They aimed to improve the performance of public administration, enhance government spending efficiency, promote transparency and accountability, tackle corruption risks, and ensure the protection of public funds.

The special reports issued by the Court of Accounts did not only describe existing problems and challenges but also offered practical recommendations that helped decision-makers take more effective actions to control public finances and rationalize spending.

Advisory Opinions: A Key Pillar of Good Governance

Believing that advisory opinions are a crucial tool in guiding public administration towards optimal use of public funds, we were keen to issue numerous high-quality opinions addressing major financial issues in light of the exceptional circumstances facing the country. These opinions helped direct public administrations towards more balanced decisions and contributed to addressing many financial and administrative challenges.

Legal Reforms for More Effective Oversight

With the entry into force of the Public Procurement Law No. 244 of 19/7/2021, the need arose to align the amounts specified in the Court of Accounts Law with economic changes, especially in light of the currency depreciation. Therefore, we issued Memorandum No. 6/M on 20/2/2024, in which we requested that public administrations, public institutions, and municipalities subject to a priori oversight not submit purchase procurement by invoice or statement for a priori administrative review, in order to ensure the continuity of public administration operations without compromising the effectiveness of financial oversight.

In parallel, we worked with the relevant authorities to present a fast-tracked legislative proposal to amend Articles 34, 35, 36, and 60 of Decree-Law No. 82 of 16/09/1983 (Law Regulating the Court of Accounts). Our efforts resulted in the issuance of Law No. 329 on 5/12/2024, which raised the ceiling for amounts subject to prior administrative oversight and strengthened penalties for violators, with fines ranging from 1.5 billion Lebanese pounds as a minimum to 15 billion Lebanese pounds as a maximum, in a step aimed at deterring any manipulation or mismanagement of public funds.

Enhancing Transparency in Public Accounts

Since the Court of Accounts is the body responsible for determining the accuracy of the state’s, municipalities', and public institutions' accounts by ensuring their compliance with laws and regulations, we gave special attention to this aspect. We established a specialized team consisting of judges, auditors, and controllers to ensure that the accounts conform to the laws and accounting standards in place, thus enhancing transparency and financial governance.

Digital Transformation and Infrastructure Development

Externally, within the framework of the EU-funded project to enhance transparency and combat corruption, implemented by Expertise France, the Court of Accounts experienced a significant upgrade in its digital infrastructure. Information technology systems were updated, an electronic transaction and archiving system was launched, the website was developed, and computer equipment was provided, which contributed to creating an efficient working environment for oversight and improving the quality of financial auditing.

As part of this project, for the first time since the establishment of the Court of Accounts, a Code of Ethics was enacted, setting standards for professional conduct and emphasizing the core values that judges, auditors, controllers, and all administrative staff at the Court of Accounts should uphold.

International Cooperation to Enhance Oversight Capacities

As part of our efforts to enhance the performance of the Court of Audit, we signed a cooperation agreement with the French Court of Accounts to enhance the capacities of judges and staff at the Court of Accounts, which will improve the effectiveness, efficiency, and quality of the oversight reports and decisions issued by the Court of Accounts.

In Conclusion

Since values form the solid foundation of any successful oversight institution, the Court of Accounts will remain committed to neutrality, integrity, and independence, placing transparency and accountability at the heart of its work, thereby enhancing citizens' trust in state institutions and aligning with international standards in financial oversight and good governance.