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Relation of the Audit Office with the Legislative Authority

The Audit Office being a higher instrument of financial control is linked with close relations to the legislative authority in a way that the office will be an assistant instrument of the Parliament. And these relations appear according to the following:

The office controls the execution of the General Budget to make sure of the compliance of the executive authority with the law of the general budget adopted by the Parliament. The office works out as a result an annual report that it submits to the President of the Republic, Speaker and Prime Minister. The Financial Committee and other concerned committees hear the head of the office or his representative to present the necessary clarifications.

The office examines the stop of the account of the general budget which represents the effective result to execute the general budget and which will be referred to the office by the general accounting service in the Ministry of Finance. Then, the office takes note before that the Parliament decides the mentioned stopped account when discussing the project of the general budget of the year that follows the years of the stopped account pursuant to article 87 of the Constitution.

The office works out reports, when it deems necessary, related to specific subjects and adequate suggestions to be referred to the President of the Republic, the Speaker and the Prime Minister.

The office works out data by the comparison between the accounts presented to him supported by proven papers to be notified to the Parliament to distribute them to the members.

In the field of the responsibilities of the financial violations, the Audit Office is not considered as the competent authority to sue the ministers. And therefore, the law on the organization of the office binds it to inform the Parliament of the violations committed by the Ministers.

Relation of the Audit Office with the Prime Minister and the Minister of Finance

Relation of the Office with the Cabinet

This relation is as the following:
  • Administrative connection provided for in article 1 of the Code on the organization of the office and it states its administrative connection with Prime Minister provided that it will be located in Beirut.
  • Submission of the special reports drafted by the office concerning specific subjects to the Prime Minister as mentioned before.

Relation of the Office with the Ministry of Finance

This relation is as the following:
  • Budget of the Office: the head of the office will work out a project of its expenses and send it to the Minister of Finance and in case of its modification the Cabinet will decide on after hearing the statement of the head of the office.
  • Accounts of the Accountant: in the field of the judicial control of the accounts, the service of general accounting in the Ministry of Finance refers the accounts of the accountants to the Audit Office after their unification.
  • Reports of the Financial Observers: The Ministry of Finance deposits to the office the reports of the financial observers delegated by them before the public establishments.
  • Notification of violations: The observers of the contract of expenses inform the prosecutor of the office with the financial violations mentioned in articles 111 and 112 of the Code of public accounting relevant to the expenses concluded unlike the provisions of the law or surpassing the credits opened in the budget.
  • The different competent authorities before the Ministry of Finance proceed to inform the public prosecutor about the violations stipulated in the Code on the organization of the department.


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