Court of Audit
CoA
Summary
The Court of Audit (Diwan al-Muhasaba) is Lebanon's supreme audit institution, constitutionally mandated under Article 87 of the Lebanese Constitution (1926, as amended) and governed by Law-Decree No. 14969 of 1963 and Law No. 422 of 2002. The President and members of the Court are appointed by Council of Ministers decree on the recommendation of the Minister of Finance; Lebanon's confessional system distributes posts among religious communities. The Court performs both pre-audit (visa) functions — approving major expenditure commitments — and post-audit of public accounts. Annual audit reports are submitted to the Chamber of Deputies. The Court's effectiveness has been hampered by Lebanon's political and economic crisis since 2019, but it remains the legally mandated SAI and continues operations.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Legislative review |
Statute
- Name
- Law-Decree No. 14969 of 1963; Law No. 422 of 2002; Constitution Art. 87
- Citation
- Law-Decree No. 14969/1963; Law 422/2002 (O.J. 15/2002); Const. Art. 87
- Full text
- Agency website →
Jurisdiction scope
All central government ministries, public institutions, and municipalities; pre-audit and post-audit of public expenditures; audit of public accounts; issues binding opinions on legality of expenditures.