Inside Lebanon's Court of Accounts and its fight for financial accountability

Billions of dollars in public funds have been spent in Lebanon over the years, but who makes sure that money is being used properly? With questionable government contracts and financial violations repeatedly raising concerns, another question arises: when public money is mismanaged, does anyone actually face consequences?

This is where the Court of Accounts (ديوان المحاسبة) comes in. The institution is responsible for overseeing public spending and holding officials accountable for financial misconduct. But how does it actually work, what has it uncovered, and what stands in the way of its work?

How does the Court protect public money?

Lebanon's Court of Accounts was established in 1951 to oversee how public money is spent. Under Decree-Law No. 82 of 1983, it is responsible for checking whether public funds are used legally, reviewing government accounts, and holding those responsible for financial violations accountable. Although it operates as a judicial institution, the Court is administratively linked to the Prime Minister.

Its responsibilities go well beyond monitoring ministries. The Court also oversees public institutions, certain municipalities, and organizations or companies receiving public funding, financial assistance, or loans. It can review certain transactions before they are approved, examine accounts after money has been spent, and investigate financial violations involving public officials.

The Court also has its own public prosecutor, who receives reports of financial violations, investigates suspected irregularities, and brings cases before the Court. When a financial violation also amounts to a criminal offense, the case may be referred to the relevant criminal courts.

What has the Court actually uncovered?

The Court's annual report covering 2020 to 2024, published in July 2025, sheds light on several major financial files it examined. Among them were the LibanPost contract, the management of telecommunications, state grants distributed between 1993 and 2023, treasury advances, and revenues collected from COVID-19 PCR tests at Beirut airport and land crossings.

Another file concerned the proposed construction of a new passenger terminal at Beirut airport. In April 2023, the Court issued an advisory opinion explaining that granting a concession to operate a public facility required specific authorization from Parliament, as stipulated under Article 89 of the Constitution.

The Court has also rejected public contracts that did not meet legal requirements. According to its 2020-2024 report, it issued judicial decisions against former ministers over financial violations, including rulings imposing fines that were later upheld by the State Council following appeals.

The Court's powers were also expanded. In December 2024, Parliament passed Law No. 329, which amended the legislation governing the institution. The changes raised the financial thresholds for transactions requiring prior oversight and increased penalties for financial violations, with fines ranging from LBP 1.5 billion to LBP 15 billion.

Meanwhile, the Court has been working through older state accounts. Its report mentions decisions concerning accounts dating from 1997 to 2003 and from 2017 to 2019. However, some final judicial decisions remain pending because accounting issues from previous years still need to be resolved.

Why does financial accountability remain difficult?

One of the Court's main problems is a lack of staff. The institution revealed that more than 50% of its authorized positions were vacant, according to the report. The shortage was attributed to rising retirements and the lack of recruitment examinations for new judges and employees. As a result, the remaining staff have had to take on heavier workloads.

The problem goes beyond staffing. In April 2026, the International Monetary Fund published a governance and corruption diagnostic highlighting weaknesses in Lebanon's financial oversight system. These included limited resources, insufficient institutional independence, and gaps in auditing government accounts. Citing the Open Budget Survey, the IMF also noted that between 2010 and 2021, an audit report was prepared for only one year: 2012.

Ensuring that oversight findings are acted upon has also been a challenge. A 2021 assessment of Lebanon's public procurement system found that recommendations issued by internal and external oversight institutions often lacked effective follow-up and enforcement. At the time, the assessment also identified the absence of a comprehensive, publicly accessible database of Court of Accounts decisions and recommendations.

The IMF's 2026 report recommended several measures to address these weaknesses. These included giving the Court greater financial and operational independence, filling vacant positions, improving its digital systems, and strengthening audits carried out after public money has been spent. It also called for stronger parliamentary oversight and better enforcement of financial accountability measures.

In January 2026, Court President Judge Mohamad Badran met with President Joseph Aoun and confirmed that work was continuing on auditing state accounts. He also expressed hope that vacant chamber president positions would be filled to help strengthen the Court's oversight work.

The Court of Accounts has the legal authority to review public spending, investigate financial violations, and issue judicial decisions. Its reports show that contracts have been rejected, financial irregularities examined, and penalties imposed. Yet staffing shortages, delayed audits, and difficulties enforcing oversight findings remain documented challenges. The institution has the authority to hold officials accountable, but ensuring that its work leads to consequences remains a major challenge.