Transparency (Open Budget Index) 2/100 

The Government of Lebanon provides the public with scant budget information.

Public Participation 6/100

The Government of Lebanon is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 17/100

Budget oversight by the legislature in Lebanon is weak.

By auditor 42/100

Budget oversight by the supreme audit in Lebanon is limited.


Improving Transparency

Lebanon should prioritize the following actions to improve budget transparency:

  • Publish an Executive’s Budget Proposal.
  • Publish in a timely manner In-Year Reports.
  • Produce and publish an Enacted Budget, Citizens Budget, and Audit Report.
Improving Participation

Lebanon should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Improving Oversight

Lebanon should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).