Publication:
Republic of Lebanon : Country Financial Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-22T14:57:40Z
dc.date.available2012-06-22T14:57:40Z
dc.date.issued2005-05
dc.description.abstractThis CFAA aims to propose pragmatic and feasible solutions to problem areas in the current environment. The recommendations are presented in Appendix 8 to this report, and the key recommendations that are designed to address the areas of greatest fiduciary risk for the Government are summarized in this Executive Summary. These key recommendations are designed to assist the Government in improving the Lebanese public financial management system and provide the foundation to all the donors to move towards greater use of the country system. One of the CFAA's overall themes is that the Government must continue to work to develop a unified budget framework that enables proper management of the finances of the Government, in collaboration with the Bank and the IMF. This would assist the Government to better control public sector debt, revenues and expenditures, maintain its social safety nets, and improve its financial relations with the public utilities. The current budget framework is not unified for the entire public sector; many of its financial activities are still not transparent to the Government itself, to Parliament or to the public. These include transactions of extra-budgetary funds and entities, loans to selected public autonomous agencies that are converted to expenditure at the end of the financial year and unutilized investment authority that is carried forward without additional parliamentary disclosure or for review of actual performance against the budget plans. There is also no formal audit opinion by the Court of Accounts on the fairness of the Government's annual financial report. The CFAA report makes a number of recommendations to address these practices.en
dc.identifierhttp://documents.worldbank.org/curated/en/2005/05/6985381/lebanon-country-financial-accountability-assessment
dc.identifier.doi10.1596/8774
dc.identifier.urihttps://hdl.handle.net/10986/8774
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTABILITY ARRANGEMENTS
dc.subjectACCOUNTABILITY FOR EXPENDITURES
dc.subjectACCOUNTABILITY FOR PERFORMANCE
dc.subjectACCOUNTABILITY FRAMEWORK
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUAL BASIS
dc.subjectALLOCATION
dc.subjectALLOCATION OF RESOURCES
dc.subjectANNUAL BUDGET
dc.subjectANNUAL FINANCIAL STATEMENTS
dc.subjectAPPROPRIATION
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITORS
dc.subjectBONDS
dc.subjectBORROWING
dc.subjectBUDGET AUTHORITY
dc.subjectBUDGET CIRCULAR
dc.subjectBUDGET COMMITTEE
dc.subjectBUDGET COVERAGE
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET DEFICITS
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXECUTION PROCEDURES
dc.subjectBUDGET EXPENDITURE
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET FRAMEWORK
dc.subjectBUDGET PLANNING
dc.subjectBUDGET PREPARATION
dc.subjectBUDGET PREPARATION CALENDAR
dc.subjectBUDGET PREPARATION CYCLE
dc.subjectBUDGET PREPARATION PROCESS
dc.subjectBUDGET PROPOSAL
dc.subjectBUDGET REPORT
dc.subjectBUDGET REQUEST
dc.subjectBUDGET REQUESTS
dc.subjectBUDGET SUBMISSION
dc.subjectBUDGET SUBMISSIONS
dc.subjectBUDGETARY FUND
dc.subjectBUDGETARY FUNDS
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY-BUILDING
dc.subjectCAPITAL BUDGETS
dc.subjectCAPITAL INFLOWS
dc.subjectCAPITAL INVESTMENTS
dc.subjectCAPITAL SPENDING
dc.subjectCASH BASIS
dc.subjectCASH MANAGEMENT
dc.subjectCENTRAL BANK
dc.subjectCHART OF ACCOUNTS
dc.subjectCIVIL SERVICE
dc.subjectCOALITION GOVERNMENT
dc.subjectCONTINGENT LIABILITIES
dc.subjectCOSTS OF GOVERNMENT
dc.subjectCOUNTRY PROCUREMENT
dc.subjectCOUNTRY PROCUREMENT ASSESSMENT
dc.subjectCURRENT BUDGET
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT SERVICE
dc.subjectDECISION-MAKING
dc.subjectDIAGNOSTIC EXERCISE
dc.subjectDIVISION OF RESPONSIBILITIES
dc.subjectDONOR ASSISTANCE
dc.subjectEBF
dc.subjectECONOMIC GROWTH
dc.subjectEFFECTIVENESS OF GOVERNMENT
dc.subjectEXPENDITURE CONTROL
dc.subjectEXPENDITURE CYCLE
dc.subjectEXPENDITURE PROCESS
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDIT
dc.subjectEXTERNAL AUDITORS
dc.subjectFIDUCIARY RISK
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACTIVITIES
dc.subjectFINANCIAL ANALYSIS
dc.subjectFINANCIAL CONTROL
dc.subjectFINANCIAL DISCLOSURE
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT INFORMATION
dc.subjectFINANCIAL MANAGEMENT INFORMATION SYSTEM
dc.subjectFINANCIAL MANAGEMENT INFORMATION SYSTEMS
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL RELATIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL STABILITY
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL STATISTICS
dc.subjectFINANCIAL SYSTEM
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL AFFAIRS
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL FRAMEWORK
dc.subjectFISCAL IMBALANCES
dc.subjectFISCAL IMPLICATIONS
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL OPERATIONS
dc.subjectFISCAL TRANSPARENCY
dc.subjectFOREIGN RESERVES
dc.subjectGLOBAL EXPENDITURE CEILING
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DEBT
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHEALTH SERVICES
dc.subjectINFLATION
dc.subjectINTEREST INCOME
dc.subjectINTEREST RATES
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDITORS
dc.subjectINTERNAL BUDGET
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROL SYSTEM
dc.subjectINTERNAL CONTROL SYSTEMS
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectMIDDLE EAST
dc.subjectMINISTRY OF ECONOMY
dc.subjectMINISTRY OF FINANCE
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL SOCIAL SECURITY FUND
dc.subjectNORTH AFRICA
dc.subjectOIL PRICES
dc.subjectORGANIC BUDGET LAW
dc.subjectPARLIAMENT
dc.subjectPARLIAMENTARY COMMITTEE
dc.subjectPARLIAMENTARY CONTROL
dc.subjectPARLIAMENTARY OVERSIGHT
dc.subjectPENSION REFORM
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE AUDITS
dc.subjectPERFORMANCE REVIEW
dc.subjectPOLITICAL PARTIES
dc.subjectPOLITICAL REALITY
dc.subjectPRIME MINISTER
dc.subjectPRIVATE SECTOR
dc.subjectPROGRAMS
dc.subjectPUBLIC
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC ACCOUNTING LAW
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC DEFICIT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC ENTITIES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ACTIVITIES
dc.subjectPUBLIC SECTOR DEBT
dc.subjectPUBLIC TREASURY
dc.subjectPUBLIC UTILITIES
dc.subjectREFORM AGENDA
dc.subjectREVENUE COLLECTION
dc.subjectSERVICE PROVIDERS
dc.subjectSOCIAL SAFETY NETS
dc.subjectSOCIAL SECURITY
dc.subjectSTATE AUDIT OFFICE
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectTAX
dc.subjectTOTAL SPENDING
dc.subjectTRANSPARENCY
dc.subjectTREASURY SYSTEM
dc.titleRepublic of Lebanon : Country Financial Accountability Assessmenten
dspace.entity.typePublication
okr.date.disclosure2006-08-10
okr.date.doiregistration2025-05-07T11:55:18.459850Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2005/05/6985381/lebanon-country-financial-accountability-assessment
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeGovernance
okr.guid142601468057240221
okr.identifier.externaldocumentum000160016_20060810152453
okr.identifier.internaldocumentum6985381
okr.identifier.report36969
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/08/10/000160016_20060810152453/Rendered/PDF/369691Lebanon1CFAA0white0cover0public.pdfen
okr.region.administrativeMiddle East and North Africa
okr.region.countryLebanon
okr.region.geographicalEurope
okr.region.geographicalMiddle East
okr.sectorFinance
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.topicUrban Development::Urban Economics
okr.topicPublic Sector Expenditure Analysis and Management
okr.topicPublic Finance
okr.topicGovernance::Parliamentary Government
okr.topicPublic Sector Economics and Finance
okr.topicPublic Sector Development
okr.unitMNA Financial Management (MNAFM)
okr.volume1 of 1
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