According to article 2 of the Code on the organization of the Audit Office, the following committees are subject to the control of the Office:

• Administrations of the state.
• The municipalities of Beirut, Tripoli El Mina, Bourj Hammoud, Saida and Zahle – Moalaka and the other municipalities which are submitted or subject to the control of the Audit Office by virtue of a decree to be adopted before the Cabinet.
• The public establishments pertaining to the state and to the municipalities submitted to the control of the Audit Office.
• The control committees that represent the state in the establishments in which they handle the supervision or in the establishments to which the state guarantees a minimum of profits.
• The institutions, associations, other committees and companies in which the state, municipalities or public establishments relevant to the state or the municipalities have a financial relation thereto through contribution, assistance or loans.