GSAI – Global SAI Accountability Initiative
Since 2020, severe fiscal pressures, high inflation, and institutional constraints have weakened public administration, leaving the CoA with reduced staffing, limited training, and outdated infrastructure. Despite these challenges, the CoA continues to exercise its broad constitutional mandate, including the ex-ante audit of public spending and budget execution, the examination of public accounts and mismanagement cases, audits of public entities, municipalities, and associations receiving public funds, as well as providing advisory opinions to national authorities.
To strengthen its capacity and impact, the CoA has joined the Global SAI Accountability Initiative (GSAI), managed by the INTOSAI Development Initiative (IDI), in partnership with the French Court of Auditors. This collaboration complements other international efforts, such as the EU’s Anti-Corruption and Transparency Programme implemented by Expertise France, and the OECD/SIGMA Lebanese Public Administration Support Programme. These initiatives, running in parallel through 2024–2026, aim to reinforce the CoA’s strategic management, audit practices, and stakeholder engagement. Together, they support the CoA’s reform agenda and its contribution to Sustainable Development Goal (SDG) 16 on peace, justice, and strong institutions.
INTOSAI REGION: ARABOSAI
Key components of support
C1. Optimising Ex-Ante Control
Modernise and streamline ex-ante control processes to reduce the excessive use of human resources. This includes applying new control thresholds, revising administrative procedures, and establishing a change management unit with support from the French Court of Auditors and SIGMA to guide reforms.
C2. Optimising the Judgment of Accounts
Accelerate and strengthen the judgment of public accounts to meet legal deadlines. Actions include updating registry and submission systems, developing an online platform for account filing, implementing fast-track procedures, and mentoring magistrates to enhance efficiency and compliance.
C3. Improving Institutional Management
Introduce modern management tools to enable strategic planning, prioritisation, and performance monitoring. The component focuses on creating an annual work plan, establishing a management information system, and building reliable performance statistics to guide decision-making.
C4. Revitalising Communication
Reinforce the CoA’s public visibility and transparency by publishing annual public reports and court rulings, improving communication with stakeholders, and developing a coherent communication strategy with the support of communication experts from the French Court of Auditors.
C5. Reforming the Legal Framework
Update and harmonise the CoA’s legal and institutional framework with modern public finance and procurement laws, and international audit standards (ISSAIs). This involves drafting a new law, consulting Parliament and civil society, and promoting reform through targeted advocacy.
C6. Project Management and Coordination
Ensure effective implementation and coordination of all project components in line with quality, budget, and timelines. The component fosters alignment among partners — including the EU, SIGMA, Expertise France, and the French Court of Auditors — to ensure sustainable institutional development.
TESTIMONIALS
This project represents a fundamental step in our quest to enhance transparency and efficiency in the management of public finances. Through this international collaboration, we seek to improve our audit and control capabilities, thus contributing significantly to restoring public trust in our institutions.
The Court of Accounts and its teams are fully committed and mobilised to ensure that the implementation of this agreement is crowned with success.
The project is key for ensuring the contribution of the Court of Account of Lebanon to the national effort of restoring the State, rebuilding the public administration and thus, regaining the trust of citizens. The SAI needs urgently to deliver:
1. to judge and clear the accounts,
2. to provide assurance on the legal and regular use of funds and public procurement,
3. to contribute to improving the performance of public services.
We are convinced that this peer to peer project will contribute to this aim.
GSAI LEBANON IN ACTION
IMPLEMENTATION PARTNERS
GSAI Benin IDI Manager
Eduardo Ruiz Garcia
SAI Governance Department