Historically, the establishment of the Audit Office was decided at the issuance of the Lebanese Constitution on 23/05/1926. The article 87 of the said constitution stipulated that “the final accounting of the financial administration for every year should be submitted to the council to ratify it prior to the publication of the budget of the second year that follows that year and a special law will be stipulated to form the Audit Office”.
However, the Audit Office was not effectively formed until the issuance the law of public accounting on 16/11/1951 which includes in its articles from 223 to 273 the formation of the Audit Office, its organization and the determination of its powers.
And since the establishment of the Audit Office, the legislations organized for it followed in succession till our days marking six main phases that we will present in the following:
- By virtue of the legislative decree number 9 dated 21/11/1952, the organization of the Audit Office was reexamined where it was conferred in addition to the post control powers, it was granted previous control powers that reached the limit of assessment of convenience.
- By virtue of the legislative decree number 9 dated 23/11/1954, the power of the Audit Office to assess the convenience was cancelled in a way that the previous control becomes only a legal one.
- By the issuance of the legislative decree number 118 dated 12/06/1959, the modifications in this department were updated as the following:
- The Audit Office became connected to the Prime Minister and not to the Financial Minister which gave it a clear independence.
- The Head of the Audit Office has entrusted with the power invested to the minister with the exception of the constitutional powers.
- The powers of the Audit Office were extended to comprehend:
- Consultation in financial matters
- Power to stop the illegal disbursement of the concerned employees’ salaries.
- By the issuance of the decree number 7366 dated 18/08/1961, the power of the Audit Office related to the approval on the appointment of employees was cancelled, and this power was conferred, in addition to the other personnel’s affairs, to the council of civil service.
- The Office was reorganized by virtue of the legislative decree number 82 dated 16/09/1983 which created, for the first time, the function of auditor. And this law was modified by virtue of the legislative decree number 5 dated 23/02/1985 which operated some of the articles of the legislative decree number 118 dated 12/06/1959 then the law number 132 on 14/04/1992 which stipulated the expansion of the personnel of the Audit Office.
- By virtue of the law number 133 dated 14/04/1992, the section of financial law was established in the Institute of Judicial Studies and the judges of the office are consultants and assistants of the prosecutor who shall be appointed among the graduates of this institute.