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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedProduced for Internal Use Only
Executive's Budget ProposalProduced for Internal Use OnlyProduced for Internal Use Only
Enacted BudgetNot ProducedNot Produced
Citizens BudgetNot ProducedNot Produced
In-Year ReportsPublished LatePublished Late
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportNot ProducedNot Produced

As of 31 December 2016, the government of Lebanon makes one of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Lebanon should publish an Executive’s Budget Proposal, produce and publish an Enacted Budget, and an Audit Report. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


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.


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).

See more on budget work in Lebanon »