INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Lebanon - GSAI GSAI peer support project 2024-2025

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The Court of Accounts of Lebanon and France are partners in a peer-to-peer capacity development project within the Global SAI Accountability Initiative (GSAI), funded by the European Union and managed by IDI. The OECD-SIGMA programme is associated to the project, adding its precious experience in reinforcing the Lebanese public administration.

The two-years project aims to strengthen the capacity of the Court of Accounts of Lebanon (SAI Lebanon) to enable it to better execute its mandate and thus contribute to the improvement of public financial management. 

SAI Lebanon has a crucial role in promoting and ensuring good governance. Its mandate is very extensive: a priori control of public expenditure; audit of budget implementation; jurisdictional control; compliance and performance audit (central administration, municipalities, and public entities). It also produces advisory opinions at the request of public authorities. 

SAI Lebanon has joined the Global SAI Accountability Initiative (GSAI). This initiative was launched in 2022 by the INTOSAI-Donor Cooperation in its efforts to scale up support to SAIs in developing countries working in challenging environments. The support is expected to empower the SAI to take forward its own capacity development and reach a new level of sustained capacities and performance.  

Worldwide experiences of SAI capacity development show that peer-to-peer cooperation can be effective as colleagues have a trustful relationship and can provide relevant advice and training based on similar experiences and challenges. The INTOSAI community has a rich set of guidelines and experiences that can be utilized for capacity development. The Court of Accounts of France values international cooperation and serve the global audit community with its large experience and strengths.  

The project includes the following components:  

  • Optimising the a-priori-control;

  • Optimising the process for judging the accounts;

  • Improving the internal management;

  • Relaunching the communication;

  • Preparing and promoting the change to enhance the legal framework of the Court;

  • Project management, donor coordination and support mobilization.

The Cooperation Agreement, signed by the parties in an online ceremony in April 2024 laid out expected results, resources, responsibilities and governance of the project. 

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Key facts

Period: January 2024 to December 2025

Components:

  • Optimising the a-priori-control;

  • Optimising the process for judging the accounts;

  • Improving the internal management;

  • Relaunching the communication;

  • Preparing and promoting the change to enhance the legal framework of the Court.

  • Project management, donor coordination and support mobilization

Partners:

The Court of Accounts of Lebanon, the Court of Accounts of France and INTOSAI Development Initiative. Associated partner: SIGMA-OECD

Budget and funding:

144 054 USD for project activities funded by EU.

Salary costs of SAI Lebanon and SAI France are covered as in-kind.

Cost related to SIGMA-OECD covered by OECD.

To learn more about GSAI

Project documents

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Contact persons

SAI Lebanon:      Rosy Sader, Magistrat - [email protected]

SAI France:         Francis Saudubray, Conseiller maitre - [email protected]

IDI:                        Eduardo Ruiz García, Senior manager - [email protected]

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