Next Country »
« Back to Country List

Lebanon

Open Budget Survey 2017

Downloads:
Country Summary - Arabic Country Summary - English Questionnaire
Transparency

3

out of 100
Read More

Public Participation

0

out of 100
Read More

Budget Oversight

11

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

3

out of 100

Lebanon provides the public with scant budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Lebanon should prioritize the following actions to improve budget transparency:

  • Publish an Executive’s Budget Proposal and a Pre-Budget Statement online.
  • Publish In-Year Reports online in a timely manner.
  • Produce and publish an Audit Report, a Citizens Budget, and a Mid-Year Review.
  • Ensure that the Enacted Budget is published online.

Public Participation

0

out of 100

Lebanon provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Egypt 11/100
Jordan 11/100
Qatar 2/100
Tunisia 2/100
Algeria 0/100
Iraq 0/100
Lebanon 0/100
Morocco 0/100
Saudi Arabia 0/100
Sudan 0/100
Yemen 0/100
Recommendations for Improving Participation

Lebanon should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

11

out of 100

The legislature and supreme audit institution in Lebanon provide weak oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 0/100
Execution/Audit 13/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides no oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Weak 22/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Lebanon should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure legislative committees examine and publish reports on their analyses of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Grant the supreme audit institution full powers to undertake audits as it sees fit.
  • Consider setting up an independent fiscal institution.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - Arabic Country Summary - English Questionnaire

Transparency (Open Budget Index) 2/100 

The Government of Lebanon provides the public with scant budget information.

Public Participation 6/100

The Government of Lebanon is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 17/100

Budget oversight by the legislature in Lebanon is weak.

By auditor 42/100

Budget oversight by the supreme audit in Lebanon is limited.

Recommendations

Improving Transparency

Lebanon should prioritize the following actions to improve budget transparency:

  • Publish an Executive’s Budget Proposal.
  • Publish in a timely manner In-Year Reports.
  • Produce and publish an Enacted Budget, Citizens Budget, and Audit Report.
Improving Participation

Lebanon should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Improving Oversight

Lebanon should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).


Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Arabic Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary - Arabic Questionnaire



See more on budget work in Lebanon »