إصلاح الإدارة المالية العامة اللبنانية : الشفافية و المساءلة

Abstract EN

This study addresses the question of shifting from the traditional model of public financial administration to the new public financial management (NPFM), in order to boost performance, transparency, and accountability.

through addressing the peculiarities of the Lebanese public financial management, the research offers a group of findings : rigidity of the Lebanese administrative and financial system, as it abides to ‘line-item budget’, which in turn disrupts self-initiatives within the administration ; fragility of financial reporting; the affiliation of the court of audits with the government, and its inspection of the financial data to assess compliance rather than performance ; and, ineffective parliamentary control along with the community’s unfamiliarity with accountability.

based on these findings, the research proposes some recommendations, including: adopting a results-oriented budget ; expanding the budget coverage ; abolishing the prior control on the court of audits, and endorsing it as an independent body, to oversee performance as per international standards ; enhancing the parliamentary control ; and, engaging the media and civil society organizations.