In this report published in September 2019, we present a legal and technical understanding of the general budget in Lebanon. We discuss the general budget, its components, its method of preparation, its main principles, and provide definitions to basic economic terms necessary to understand the public budget.
In addition to comparing the 2017 draft budget with the actual disbursements of the administrations that provided us with their financial statements, we analyze the 33 financial statements we acquired. We found it difficult to provide a comprehensive comparative study in terms of disbursements, however, because each administration has its own way of tabulating, identifying functions, and detailing disbursements (not identical to those published in the General Budget Project). In addition, many of the administrations that responded to us do not make any collection in favor of the treasury of the state, thus they only provided us with their disbursements without their collections.
The full version of this report can be found on this link