Public Accounting Law (Decree 14969/1963) + Constitution Arts. 81-89 + Court of Accounts Law (Decree 82/1983) + Public Procurement Law (244/2021) + Access to Information Law (28/2017)

Lebanon's fiscal framework is statute-as-written only. The primary PFM law is the 63-year-old Decree-Law No. 14969 of 30 December 1963 (Loi de la Comptabilite Publique), an unreformed instrument from the pre-civil-war era, supplemented by the Constitution (Arts. 81-89, fiscal provisions, notably Art. 83 mandating October session budget submission) and Decree-Law No. 82 of 1983 (establishing the Court of Accounts / Diwan Al-Mohasaba). The Public Procurement Law (No. 244/2021) is newly enacted but the implementing Public Procurement Authority is not yet operational. The Right to Information Law (No. 28/2017) represents Lebanon's most significant recent transparency reform. MANDATORY CAVEAT: De facto fiscal transparency collapsed after the October 2019 currency crisis and March 2020 sovereign default. OBS 2021 T=9 (collapsed from T=33 in 2012; one of the sharpest declines in OBS history). The Lebanese Pound (LBP) lost ~98% of its value; the financial system is severely impaired including BDL quasi-fiscal losses estimated at $60-70B (unrecognized in official accounts). The Court of Accounts is operationally impaired. All primary government fiscal portals (finance.gov.lb, btd.finance.gov.lb, laws.gov.lb, diwanal-mohasaba.gov.lb) were inaccessible during batch research (ECONNREFUSED / SSL errors). Score reflects statute-as-written; de facto implementation is substantially weaker. No PEFA assessment. No IMF FTE identified. FY: January 1 - December 31. Currency: LBP.

Transparency Requirements